id	sid	tid	token	lemma	pos
easat-5284	1	1	edelweiss	edelweiss	PROPN
easat-5284	1	2	applied	apply	VERB
easat-5284	1	3	science	science	NOUN
easat-5284	1	4	and	and	CCONJ
easat-5284	1	5	technology	technology	NOUN
easat-5284	1	6	issn	issn	PROPN
easat-5284	1	7	:	:	PUNCT
easat-5284	1	8	2576	2576	NUM
easat-5284	1	9	-	-	SYM
easat-5284	1	10	8484	8484	NUM
easat-5284	1	11	vol	vol	NOUN
easat-5284	1	12	.	.	PROPN
easat-5284	2	1	9	9	NUM
easat-5284	2	2	,	,	PUNCT
easat-5284	2	3	no	no	INTJ
easat-5284	2	4	.	.	NOUN
easat-5284	2	5	3	3	NUM
easat-5284	2	6	,	,	PUNCT
easat-5284	2	7	697	697	NUM
easat-5284	2	8	-	-	SYM
easat-5284	2	9	707	707	NUM
easat-5284	2	10	2025	2025	NUM
easat-5284	2	11	publisher	publisher	NOUN
easat-5284	2	12	:	:	PUNCT
easat-5284	2	13	learning	learn	VERB
easat-5284	2	14	gate	gate	NOUN
easat-5284	2	15	doi	doi	PROPN
easat-5284	2	16	:	:	PUNCT
easat-5284	2	17	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	2	18	©	©	PROPN
easat-5284	2	19	2025	2025	NUM
easat-5284	2	20	by	by	ADP
easat-5284	2	21	the	the	DET
easat-5284	2	22	author	author	NOUN
easat-5284	2	23	;	;	PUNCT
easat-5284	2	24	licensee	licensee	PROPN
easat-5284	2	25	learning	learning	NOUN
easat-5284	2	26	gate	gate	NOUN
easat-5284	3	1	©	©	PROPN
easat-5284	3	2	2025	2025	NUM
easat-5284	3	3	by	by	ADP
easat-5284	3	4	the	the	DET
easat-5284	3	5	author	author	NOUN
easat-5284	3	6	;	;	PUNCT
easat-5284	3	7	licensee	licensee	PROPN
easat-5284	3	8	learning	learning	NOUN
easat-5284	3	9	gate	gate	NOUN
easat-5284	3	10	history	history	NOUN
easat-5284	3	11	:	:	PUNCT
easat-5284	3	12	received	receive	VERB
easat-5284	3	13	:	:	PUNCT
easat-5284	3	14	27	27	NUM
easat-5284	3	15	december	december	PROPN
easat-5284	3	16	2024	2024	NUM
easat-5284	3	17	;	;	PUNCT
easat-5284	3	18	revised	revise	VERB
easat-5284	3	19	:	:	PUNCT
easat-5284	3	20	17	17	NUM
easat-5284	3	21	february	february	NOUN
easat-5284	3	22	2025	2025	NUM
easat-5284	3	23	;	;	PUNCT
easat-5284	3	24	accepted	accept	VERB
easat-5284	3	25	:	:	PUNCT
easat-5284	3	26	18	18	NUM
easat-5284	3	27	february	february	NOUN
easat-5284	3	28	2025	2025	NUM
easat-5284	3	29	;	;	PUNCT
easat-5284	3	30	published	publish	VERB
easat-5284	3	31	:	:	PUNCT
easat-5284	3	32	8	8	NUM
easat-5284	3	33	march	march	NOUN
easat-5284	3	34	2025	2025	NUM
easat-5284	3	35	*	*	PUNCT
easat-5284	3	36	correspondence	correspondence	NOUN
easat-5284	3	37	:	:	PUNCT
easat-5284	3	38	sykim309@jbnu.ac.kr	sykim309@jbnu.ac.kr	PUNCT
easat-5284	3	39	investment	investment	NOUN
easat-5284	3	40	of	of	ADP
easat-5284	3	41	human	human	ADJ
easat-5284	3	42	resources	resource	NOUN
easat-5284	3	43	in	in	ADP
easat-5284	3	44	internal	internal	ADJ
easat-5284	3	45	control	control	NOUN
easat-5284	3	46	systems	system	NOUN
easat-5284	3	47	and	and	CCONJ
easat-5284	3	48	designation	designation	NOUN
easat-5284	3	49	as	as	ADP
easat-5284	3	50	the	the	DET
easat-5284	3	51	most	most	ADV
easat-5284	3	52	admired	admire	VERB
easat-5284	3	53	firms	firm	NOUN
easat-5284	3	54	:	:	PUNCT
easat-5284	3	55	a	a	DET
easat-5284	3	56	corporate	corporate	ADJ
easat-5284	3	57	governance	governance	NOUN
easat-5284	3	58	perspective	perspective	NOUN
easat-5284	3	59	suyon	suyon	NOUN
easat-5284	3	60	kim1	kim1	PROPN
easat-5284	3	61	*	*	PROPN
easat-5284	3	62	1roadtech	1roadtech	NUM
easat-5284	3	63	,	,	PUNCT
easat-5284	3	64	jinbuk2	jinbuk2	PROPN
easat-5284	3	65	,	,	PUNCT
easat-5284	3	66	beotkot	beotkot	NOUN
easat-5284	3	67	2	2	NUM
easat-5284	3	68	-	-	PUNCT
easat-5284	3	69	gil	gil	PROPN
easat-5284	3	70	,	,	PUNCT
easat-5284	3	71	jeonju	jeonju	NOUN
easat-5284	3	72	city	city	PROPN
easat-5284	3	73	,	,	PUNCT
easat-5284	3	74	south	south	PROPN
easat-5284	3	75	korea	korea	PROPN
easat-5284	3	76	;	;	PUNCT
easat-5284	3	77	sykim309@jbnu.ac.kr	sykim309@jbnu.ac.kr	PUNCT
easat-5284	3	78	(	(	PUNCT
easat-5284	3	79	s.k	s.k	PROPN
easat-5284	3	80	.	.	PUNCT
easat-5284	3	81	)	)	PUNCT
easat-5284	3	82	.	.	PUNCT
easat-5284	4	1	abstract	abstract	ADV
easat-5284	4	2	:	:	PUNCT
easat-5284	4	3	the	the	DET
easat-5284	4	4	purpose	purpose	NOUN
easat-5284	4	5	of	of	ADP
easat-5284	4	6	this	this	DET
easat-5284	4	7	study	study	NOUN
easat-5284	4	8	is	be	AUX
easat-5284	4	9	to	to	PART
easat-5284	4	10	examine	examine	VERB
easat-5284	4	11	the	the	DET
easat-5284	4	12	impact	impact	NOUN
easat-5284	4	13	of	of	ADP
easat-5284	4	14	investments	investment	NOUN
easat-5284	4	15	in	in	ADP
easat-5284	4	16	human	human	ADJ
easat-5284	4	17	resources	resource	NOUN
easat-5284	4	18	for	for	ADP
easat-5284	4	19	internal	internal	ADJ
easat-5284	4	20	control	control	NOUN
easat-5284	4	21	systems	system	NOUN
easat-5284	4	22	on	on	ADP
easat-5284	4	23	the	the	DET
easat-5284	4	24	likelihood	likelihood	NOUN
easat-5284	4	25	of	of	ADP
easat-5284	4	26	being	be	AUX
easat-5284	4	27	selected	select	VERB
easat-5284	4	28	as	as	ADP
easat-5284	4	29	one	one	NUM
easat-5284	4	30	of	of	ADP
easat-5284	4	31	korea	korea	PROPN
easat-5284	4	32	's	's	PART
easat-5284	4	33	most	most	ADV
easat-5284	4	34	admired	admired	ADJ
easat-5284	4	35	companies	company	NOUN
easat-5284	4	36	,	,	PUNCT
easat-5284	4	37	with	with	ADP
easat-5284	4	38	a	a	DET
easat-5284	4	39	specific	specific	ADJ
easat-5284	4	40	focus	focus	NOUN
easat-5284	4	41	on	on	ADP
easat-5284	4	42	the	the	DET
easat-5284	4	43	moderating	moderate	VERB
easat-5284	4	44	role	role	NOUN
easat-5284	4	45	of	of	ADP
easat-5284	4	46	corporate	corporate	ADJ
easat-5284	4	47	governance	governance	NOUN
easat-5284	4	48	.	.	PUNCT
easat-5284	5	1	using	use	VERB
easat-5284	5	2	data	datum	NOUN
easat-5284	5	3	from	from	ADP
easat-5284	5	4	non	non	ADJ
easat-5284	5	5	-	-	ADJ
easat-5284	5	6	financial	financial	ADJ
easat-5284	5	7	firms	firm	NOUN
easat-5284	5	8	listed	list	VERB
easat-5284	5	9	on	on	ADP
easat-5284	5	10	the	the	DET
easat-5284	5	11	korean	korean	ADJ
easat-5284	5	12	stock	stock	NOUN
easat-5284	5	13	exchange	exchange	NOUN
easat-5284	5	14	between	between	ADP
easat-5284	5	15	2016	2016	NUM
easat-5284	5	16	and	and	CCONJ
easat-5284	5	17	2021	2021	NUM
easat-5284	5	18	,	,	PUNCT
easat-5284	5	19	the	the	DET
easat-5284	5	20	analysis	analysis	NOUN
easat-5284	5	21	reveals	reveal	VERB
easat-5284	5	22	that	that	SCONJ
easat-5284	5	23	both	both	CCONJ
easat-5284	5	24	quantitative	quantitative	ADJ
easat-5284	5	25	and	and	CCONJ
easat-5284	5	26	qualitative	qualitative	ADJ
easat-5284	5	27	aspects	aspect	NOUN
easat-5284	5	28	of	of	ADP
easat-5284	5	29	human	human	ADJ
easat-5284	5	30	resource	resource	NOUN
easat-5284	5	31	investment	investment	NOUN
easat-5284	5	32	in	in	ADP
easat-5284	5	33	internal	internal	ADJ
easat-5284	5	34	control	control	NOUN
easat-5284	5	35	systems	system	NOUN
easat-5284	5	36	significantly	significantly	ADV
easat-5284	5	37	enhance	enhance	VERB
easat-5284	5	38	corporate	corporate	ADJ
easat-5284	5	39	reputation	reputation	NOUN
easat-5284	5	40	.	.	PUNCT
easat-5284	6	1	specifically	specifically	ADV
easat-5284	6	2	,	,	PUNCT
easat-5284	6	3	the	the	DET
easat-5284	6	4	number	number	NOUN
easat-5284	6	5	of	of	ADP
easat-5284	6	6	employees	employee	NOUN
easat-5284	6	7	dedicated	dedicate	VERB
easat-5284	6	8	to	to	ADP
easat-5284	6	9	internal	internal	ADJ
easat-5284	6	10	control	control	NOUN
easat-5284	6	11	functions	function	NOUN
easat-5284	6	12	and	and	CCONJ
easat-5284	6	13	the	the	DET
easat-5284	6	14	inclusion	inclusion	NOUN
easat-5284	6	15	of	of	ADP
easat-5284	6	16	certified	certify	VERB
easat-5284	6	17	public	public	ADJ
easat-5284	6	18	accountants	accountant	NOUN
easat-5284	6	19	positively	positively	ADV
easat-5284	6	20	influence	influence	VERB
easat-5284	6	21	corporate	corporate	ADJ
easat-5284	6	22	reputation	reputation	NOUN
easat-5284	6	23	.	.	PUNCT
easat-5284	7	1	corporate	corporate	ADJ
easat-5284	7	2	governance	governance	NOUN
easat-5284	7	3	is	be	AUX
easat-5284	7	4	analyzed	analyze	VERB
easat-5284	7	5	as	as	ADP
easat-5284	7	6	a	a	DET
easat-5284	7	7	moderating	moderate	VERB
easat-5284	7	8	factor	factor	NOUN
easat-5284	7	9	.	.	PUNCT
easat-5284	8	1	results	result	NOUN
easat-5284	8	2	indicate	indicate	VERB
easat-5284	8	3	that	that	SCONJ
easat-5284	8	4	robust	robust	ADJ
easat-5284	8	5	human	human	ADJ
easat-5284	8	6	resource	resource	NOUN
easat-5284	8	7	investments	investment	NOUN
easat-5284	8	8	in	in	ADP
easat-5284	8	9	internal	internal	ADJ
easat-5284	8	10	control	control	NOUN
easat-5284	8	11	systems	system	NOUN
easat-5284	8	12	significantly	significantly	ADV
easat-5284	8	13	enhance	enhance	VERB
easat-5284	8	14	corporate	corporate	ADJ
easat-5284	8	15	reputation	reputation	NOUN
easat-5284	8	16	.	.	PUNCT
easat-5284	9	1	furthermore	furthermore	ADV
easat-5284	9	2	,	,	PUNCT
easat-5284	9	3	strong	strong	ADJ
easat-5284	9	4	corporate	corporate	ADJ
easat-5284	9	5	governance	governance	NOUN
easat-5284	9	6	amplifies	amplify	VERB
easat-5284	9	7	this	this	DET
easat-5284	9	8	effect	effect	NOUN
easat-5284	9	9	by	by	ADP
easat-5284	9	10	fostering	foster	VERB
easat-5284	9	11	transparency	transparency	NOUN
easat-5284	9	12	,	,	PUNCT
easat-5284	9	13	accountability	accountability	NOUN
easat-5284	9	14	,	,	PUNCT
easat-5284	9	15	and	and	CCONJ
easat-5284	9	16	stakeholder	stakeholder	PROPN
easat-5284	9	17	trust	trust	PROPN
easat-5284	9	18	.	.	PUNCT
easat-5284	10	1	the	the	DET
easat-5284	10	2	findings	finding	NOUN
easat-5284	10	3	underscore	underscore	VERB
easat-5284	10	4	the	the	DET
easat-5284	10	5	complementary	complementary	ADJ
easat-5284	10	6	roles	role	NOUN
easat-5284	10	7	of	of	ADP
easat-5284	10	8	governance	governance	NOUN
easat-5284	10	9	and	and	CCONJ
easat-5284	10	10	human	human	ADJ
easat-5284	10	11	capital	capital	NOUN
easat-5284	10	12	in	in	ADP
easat-5284	10	13	improving	improve	VERB
easat-5284	10	14	financial	financial	ADJ
easat-5284	10	15	transparency	transparency	NOUN
easat-5284	10	16	and	and	CCONJ
easat-5284	10	17	corporate	corporate	ADJ
easat-5284	10	18	reputation	reputation	NOUN
easat-5284	10	19	.	.	PUNCT
easat-5284	11	1	firms	firm	NOUN
easat-5284	11	2	aiming	aim	VERB
easat-5284	11	3	to	to	PART
easat-5284	11	4	boost	boost	VERB
easat-5284	11	5	their	their	PRON
easat-5284	11	6	reputation	reputation	NOUN
easat-5284	11	7	should	should	AUX
easat-5284	11	8	prioritize	prioritize	VERB
easat-5284	11	9	strategic	strategic	ADJ
easat-5284	11	10	investments	investment	NOUN
easat-5284	11	11	in	in	ADP
easat-5284	11	12	internal	internal	ADJ
easat-5284	11	13	control	control	NOUN
easat-5284	11	14	personnel	personnel	NOUN
easat-5284	11	15	while	while	SCONJ
easat-5284	11	16	strengthening	strengthen	VERB
easat-5284	11	17	governance	governance	NOUN
easat-5284	11	18	frameworks	framework	NOUN
easat-5284	11	19	to	to	PART
easat-5284	11	20	maximize	maximize	VERB
easat-5284	11	21	effectiveness	effectiveness	NOUN
easat-5284	11	22	.	.	PUNCT
easat-5284	12	1	keywords	keyword	NOUN
easat-5284	12	2	:	:	PUNCT
easat-5284	12	3	admired	admire	VERB
easat-5284	12	4	firms	firm	NOUN
easat-5284	12	5	,	,	PUNCT
easat-5284	12	6	corporate	corporate	ADJ
easat-5284	12	7	governance	governance	NOUN
easat-5284	12	8	,	,	PUNCT
easat-5284	12	9	human	human	ADJ
easat-5284	12	10	resources	resource	NOUN
easat-5284	12	11	of	of	ADP
easat-5284	12	12	internal	internal	ADJ
easat-5284	12	13	control	control	NOUN
easat-5284	12	14	system	system	NOUN
easat-5284	12	15	.	.	PUNCT
easat-5284	13	1	1	1	X
easat-5284	13	2	.	.	X
easat-5284	13	3	introduction	introduction	NOUN
easat-5284	13	4	since	since	SCONJ
easat-5284	13	5	the	the	DET
easat-5284	13	6	early	early	ADJ
easat-5284	13	7	2000s	2000s	NUM
easat-5284	13	8	,	,	PUNCT
easat-5284	13	9	multiple	multiple	ADJ
easat-5284	13	10	large	large	ADJ
easat-5284	13	11	-	-	PUNCT
easat-5284	13	12	scale	scale	NOUN
easat-5284	13	13	accounting	accounting	NOUN
easat-5284	13	14	fraud	fraud	NOUN
easat-5284	13	15	scandals	scandal	NOUN
easat-5284	13	16	have	have	AUX
easat-5284	13	17	highlighted	highlight	VERB
easat-5284	13	18	the	the	DET
easat-5284	13	19	global	global	ADJ
easat-5284	13	20	importance	importance	NOUN
easat-5284	13	21	of	of	ADP
easat-5284	13	22	financial	financial	ADJ
easat-5284	13	23	information	information	NOUN
easat-5284	13	24	transparency	transparency	NOUN
easat-5284	13	25	and	and	CCONJ
easat-5284	13	26	reliability	reliability	NOUN
easat-5284	13	27	.	.	PUNCT
easat-5284	14	1	in	in	ADP
easat-5284	14	2	response	response	NOUN
easat-5284	14	3	,	,	PUNCT
easat-5284	14	4	regulatory	regulatory	ADJ
easat-5284	14	5	measures	measure	NOUN
easat-5284	14	6	such	such	ADJ
easat-5284	14	7	as	as	ADP
easat-5284	14	8	the	the	DET
easat-5284	14	9	sarbanes	sarbanes	PROPN
easat-5284	14	10	-	-	PUNCT
easat-5284	14	11	oxley	oxley	ADJ
easat-5284	14	12	act	act	NOUN
easat-5284	14	13	(	(	PUNCT
easat-5284	14	14	sox	sox	PROPN
easat-5284	14	15	)	)	PUNCT
easat-5284	14	16	in	in	ADP
easat-5284	14	17	the	the	DET
easat-5284	14	18	united	united	PROPN
easat-5284	14	19	states	states	PROPN
easat-5284	14	20	were	be	AUX
easat-5284	14	21	implemented	implement	VERB
easat-5284	14	22	to	to	PART
easat-5284	14	23	strengthen	strengthen	VERB
easat-5284	14	24	internal	internal	ADJ
easat-5284	14	25	control	control	NOUN
easat-5284	14	26	systems	system	NOUN
easat-5284	14	27	.	.	PUNCT
easat-5284	15	1	aligning	align	VERB
easat-5284	15	2	with	with	ADP
easat-5284	15	3	this	this	DET
easat-5284	15	4	global	global	ADJ
easat-5284	15	5	trend	trend	NOUN
easat-5284	15	6	,	,	PUNCT
easat-5284	15	7	south	south	PROPN
easat-5284	15	8	korea	korea	PROPN
easat-5284	15	9	formalized	formalize	VERB
easat-5284	15	10	its	its	PRON
easat-5284	15	11	internal	internal	ADJ
easat-5284	15	12	control	control	NOUN
easat-5284	15	13	system	system	NOUN
easat-5284	15	14	through	through	ADP
easat-5284	15	15	the	the	DET
easat-5284	15	16	corporate	corporate	ADJ
easat-5284	15	17	restructuring	restructuring	NOUN
easat-5284	15	18	promotion	promotion	NOUN
easat-5284	15	19	act	act	NOUN
easat-5284	15	20	in	in	ADP
easat-5284	15	21	2001	2001	NUM
easat-5284	15	22	and	and	CCONJ
easat-5284	15	23	amendments	amendment	NOUN
easat-5284	15	24	to	to	ADP
easat-5284	15	25	the	the	DET
easat-5284	15	26	external	external	ADJ
easat-5284	15	27	audit	audit	NOUN
easat-5284	15	28	act	act	NOUN
easat-5284	15	29	in	in	ADP
easat-5284	15	30	2003	2003	NUM
easat-5284	15	31	.	.	PUNCT
easat-5284	16	1	these	these	DET
easat-5284	16	2	measures	measure	NOUN
easat-5284	16	3	aimed	aim	VERB
easat-5284	16	4	to	to	PART
easat-5284	16	5	enhance	enhance	VERB
easat-5284	16	6	financial	financial	ADJ
easat-5284	16	7	transparency	transparency	NOUN
easat-5284	16	8	by	by	ADP
easat-5284	16	9	integrating	integrate	VERB
easat-5284	16	10	internal	internal	ADJ
easat-5284	16	11	control	control	NOUN
easat-5284	16	12	system	system	NOUN
easat-5284	16	13	evaluations	evaluation	NOUN
easat-5284	16	14	into	into	ADP
easat-5284	16	15	external	external	ADJ
easat-5284	16	16	audit	audit	NOUN
easat-5284	16	17	processes	process	NOUN
easat-5284	16	18	.	.	PUNCT
easat-5284	17	1	since	since	SCONJ
easat-5284	17	2	2019	2019	NUM
easat-5284	17	3	,	,	PUNCT
easat-5284	17	4	south	south	PROPN
easat-5284	17	5	korea	korea	PROPN
easat-5284	17	6	has	have	AUX
easat-5284	17	7	further	far	ADV
easat-5284	17	8	strengthened	strengthen	VERB
easat-5284	17	9	external	external	ADJ
easat-5284	17	10	audits	audits	NOUN
easat-5284	17	11	of	of	ADP
easat-5284	17	12	internal	internal	ADJ
easat-5284	17	13	control	control	NOUN
easat-5284	17	14	systems	system	NOUN
easat-5284	17	15	to	to	PART
easat-5284	17	16	ensure	ensure	VERB
easat-5284	17	17	their	their	PRON
easat-5284	17	18	effective	effective	ADJ
easat-5284	17	19	implementation	implementation	NOUN
easat-5284	17	20	and	and	CCONJ
easat-5284	17	21	operational	operational	ADJ
easat-5284	17	22	reliability	reliability	NOUN
easat-5284	17	23	.	.	PUNCT
easat-5284	18	1	internal	internal	ADJ
easat-5284	18	2	control	control	NOUN
easat-5284	18	3	systems	system	NOUN
easat-5284	18	4	play	play	VERB
easat-5284	18	5	a	a	DET
easat-5284	18	6	critical	critical	ADJ
easat-5284	18	7	role	role	NOUN
easat-5284	18	8	in	in	ADP
easat-5284	18	9	improving	improve	VERB
easat-5284	18	10	the	the	DET
easat-5284	18	11	reliability	reliability	NOUN
easat-5284	18	12	of	of	ADP
easat-5284	18	13	financial	financial	ADJ
easat-5284	18	14	reporting	reporting	NOUN
easat-5284	18	15	and	and	CCONJ
easat-5284	18	16	strengthening	strengthen	VERB
easat-5284	18	17	disclosure	disclosure	NOUN
easat-5284	18	18	transparency	transparency	NOUN
easat-5284	18	19	.	.	PUNCT
easat-5284	19	1	however	however	ADV
easat-5284	19	2	,	,	PUNCT
easat-5284	19	3	their	their	PRON
easat-5284	19	4	effectiveness	effectiveness	NOUN
easat-5284	19	5	largely	largely	ADV
easat-5284	19	6	depends	depend	VERB
easat-5284	19	7	on	on	ADP
easat-5284	19	8	the	the	DET
easat-5284	19	9	characteristics	characteristic	NOUN
easat-5284	19	10	of	of	ADP
easat-5284	19	11	the	the	DET
easat-5284	19	12	personnel	personnel	NOUN
easat-5284	19	13	involved	involve	VERB
easat-5284	19	14	in	in	ADP
easat-5284	19	15	their	their	PRON
easat-5284	19	16	operation	operation	NOUN
easat-5284	19	17	.	.	PUNCT
easat-5284	20	1	ge	ge	PROPN
easat-5284	20	2	and	and	CCONJ
easat-5284	20	3	mcvay	mcvay	PROPN
easat-5284	21	1	[	[	X
easat-5284	21	2	1	1	X
easat-5284	21	3	]	]	PUNCT
easat-5284	21	4	emphasize	emphasize	VERB
easat-5284	21	5	that	that	SCONJ
easat-5284	21	6	adequate	adequate	ADJ
easat-5284	21	7	investment	investment	NOUN
easat-5284	21	8	in	in	ADP
easat-5284	21	9	human	human	ADJ
easat-5284	21	10	resources	resource	NOUN
easat-5284	21	11	is	be	AUX
easat-5284	21	12	essential	essential	ADJ
easat-5284	21	13	for	for	ADP
easat-5284	21	14	the	the	DET
easat-5284	21	15	proper	proper	ADJ
easat-5284	21	16	functioning	functioning	NOUN
easat-5284	21	17	of	of	ADP
easat-5284	21	18	internal	internal	ADJ
easat-5284	21	19	control	control	NOUN
easat-5284	21	20	systems	system	NOUN
easat-5284	21	21	.	.	PUNCT
easat-5284	22	1	south	south	PROPN
easat-5284	22	2	korea	korea	PROPN
easat-5284	22	3	has	have	VERB
easat-5284	22	4	a	a	DET
easat-5284	22	5	unique	unique	ADJ
easat-5284	22	6	regulatory	regulatory	ADJ
easat-5284	22	7	requirement	requirement	NOUN
easat-5284	22	8	that	that	SCONJ
easat-5284	22	9	mandates	mandate	VERB
easat-5284	22	10	companies	company	NOUN
easat-5284	22	11	to	to	PART
easat-5284	22	12	disclose	disclose	VERB
easat-5284	22	13	information	information	NOUN
easat-5284	22	14	about	about	ADP
easat-5284	22	15	personnel	personnel	NOUN
easat-5284	22	16	responsible	responsible	ADJ
easat-5284	22	17	for	for	ADP
easat-5284	22	18	operating	operate	VERB
easat-5284	22	19	their	their	PRON
easat-5284	22	20	internal	internal	ADJ
easat-5284	22	21	control	control	NOUN
easat-5284	22	22	systems	system	NOUN
easat-5284	22	23	,	,	PUNCT
easat-5284	22	24	including	include	VERB
easat-5284	22	25	the	the	DET
easat-5284	22	26	number	number	NOUN
easat-5284	22	27	of	of	ADP
easat-5284	22	28	employees	employee	NOUN
easat-5284	22	29	,	,	PUNCT
easat-5284	22	30	their	their	PRON
easat-5284	22	31	expertise	expertise	NOUN
easat-5284	22	32	,	,	PUNCT
easat-5284	22	33	and	and	CCONJ
easat-5284	22	34	work	work	NOUN
easat-5284	22	35	experience	experience	NOUN
easat-5284	22	36	.	.	PUNCT
easat-5284	23	1	this	this	DET
easat-5284	23	2	disclosure	disclosure	NOUN
easat-5284	23	3	provides	provide	VERB
easat-5284	23	4	external	external	ADJ
easat-5284	23	5	stakeholders	stakeholder	NOUN
easat-5284	23	6	with	with	ADP
easat-5284	23	7	valuable	valuable	ADJ
easat-5284	23	8	indicators	indicator	NOUN
easat-5284	23	9	to	to	PART
easat-5284	23	10	assess	assess	VERB
easat-5284	23	11	the	the	DET
easat-5284	23	12	effectiveness	effectiveness	NOUN
easat-5284	23	13	of	of	ADP
easat-5284	23	14	these	these	DET
easat-5284	23	15	systems	system	NOUN
easat-5284	23	16	.	.	PUNCT
easat-5284	24	1	building	build	VERB
easat-5284	24	2	on	on	ADP
easat-5284	24	3	prior	prior	ADJ
easat-5284	24	4	studies	study	NOUN
easat-5284	24	5	,	,	PUNCT
easat-5284	24	6	the	the	DET
easat-5284	24	7	human	human	ADJ
easat-5284	24	8	resources	resource	NOUN
easat-5284	24	9	in	in	ADP
easat-5284	24	10	the	the	DET
easat-5284	24	11	operation	operation	NOUN
easat-5284	24	12	of	of	ADP
easat-5284	24	13	internal	internal	ADJ
easat-5284	24	14	control	control	NOUN
easat-5284	24	15	system	system	NOUN
easat-5284	24	16	significantly	significantly	ADV
easat-5284	24	17	contribute	contribute	VERB
easat-5284	24	18	to	to	ADP
easat-5284	24	19	improved	improved	ADJ
easat-5284	24	20	transparency	transparency	NOUN
easat-5284	24	21	and	and	CCONJ
easat-5284	24	22	stakeholder	stakeholder	NOUN
easat-5284	24	23	trust	trust	NOUN
easat-5284	24	24	[	[	X
easat-5284	24	25	1	1	NUM
easat-5284	24	26	,	,	PUNCT
easat-5284	24	27	2	2	NUM
easat-5284	24	28	]	]	PUNCT
easat-5284	24	29	.	.	PUNCT
easat-5284	25	1	specifically	specifically	ADV
easat-5284	25	2	,	,	PUNCT
easat-5284	25	3	this	this	DET
easat-5284	25	4	study	study	NOUN
easat-5284	25	5	empirically	empirically	ADV
easat-5284	25	6	analyzes	analyze	VERB
easat-5284	25	7	whether	whether	SCONJ
easat-5284	25	8	the	the	DET
easat-5284	25	9	human	human	ADJ
easat-5284	25	10	resource	resource	NOUN
easat-5284	25	11	composition	composition	NOUN
easat-5284	25	12	of	of	ADP
easat-5284	25	13	internal	internal	ADJ
easat-5284	25	14	control	control	NOUN
easat-5284	25	15	systems	system	NOUN
easat-5284	25	16	,	,	PUNCT
easat-5284	25	17	which	which	PRON
easat-5284	25	18	is	be	AUX
easat-5284	25	19	https://orcid.org/0000-0001-9137-6780	https://orcid.org/0000-0001-9137-6780	ADJ
easat-5284	25	20	698	698	NUM
easat-5284	25	21	edelweiss	edelweiss	PROPN
easat-5284	25	22	applied	apply	VERB
easat-5284	25	23	science	science	NOUN
easat-5284	25	24	and	and	CCONJ
easat-5284	25	25	technology	technology	NOUN
easat-5284	25	26	issn	issn	PROPN
easat-5284	25	27	:	:	PUNCT
easat-5284	25	28	2576	2576	NUM
easat-5284	25	29	-	-	SYM
easat-5284	25	30	8484	8484	NUM
easat-5284	25	31	vol	vol	NOUN
easat-5284	25	32	.	.	PROPN
easat-5284	26	1	9	9	NUM
easat-5284	26	2	,	,	PUNCT
easat-5284	26	3	no	no	INTJ
easat-5284	26	4	.	.	NOUN
easat-5284	27	1	3	3	NUM
easat-5284	27	2	:	:	PUNCT
easat-5284	27	3	697	697	NUM
easat-5284	27	4	-	-	SYM
easat-5284	27	5	707	707	NUM
easat-5284	27	6	,	,	PUNCT
easat-5284	27	7	2025	2025	NUM
easat-5284	27	8	doi	doi	NOUN
easat-5284	27	9	:	:	PUNCT
easat-5284	27	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	27	11	©	©	PROPN
easat-5284	27	12	2025	2025	NUM
easat-5284	27	13	by	by	ADP
easat-5284	27	14	the	the	DET
easat-5284	27	15	author	author	NOUN
easat-5284	27	16	;	;	PUNCT
easat-5284	27	17	licensee	licensee	PROPN
easat-5284	27	18	learning	learn	VERB
easat-5284	27	19	gate	gate	NOUN
easat-5284	27	20	considered	consider	VERB
easat-5284	27	21	to	to	PART
easat-5284	27	22	significantly	significantly	ADV
easat-5284	27	23	contribute	contribute	VERB
easat-5284	27	24	to	to	ADP
easat-5284	27	25	enhancing	enhance	VERB
easat-5284	27	26	corporate	corporate	ADJ
easat-5284	27	27	transparency	transparency	NOUN
easat-5284	27	28	,	,	PUNCT
easat-5284	27	29	affects	affect	VERB
easat-5284	27	30	corporate	corporate	ADJ
easat-5284	27	31	reputation	reputation	NOUN
easat-5284	27	32	by	by	ADP
easat-5284	27	33	measuring	measure	VERB
easat-5284	27	34	it	it	PRON
easat-5284	27	35	in	in	ADP
easat-5284	27	36	terms	term	NOUN
easat-5284	27	37	of	of	ADP
easat-5284	27	38	quantitative	quantitative	ADJ
easat-5284	27	39	characteristics	characteristic	NOUN
easat-5284	27	40	centered	center	VERB
easat-5284	27	41	on	on	ADP
easat-5284	27	42	the	the	DET
easat-5284	27	43	number	number	NOUN
easat-5284	27	44	of	of	ADP
easat-5284	27	45	personnel	personnel	NOUN
easat-5284	27	46	and	and	CCONJ
easat-5284	27	47	qualitative	qualitative	ADJ
easat-5284	27	48	characteristics	characteristic	NOUN
easat-5284	27	49	focused	focus	VERB
easat-5284	27	50	on	on	ADP
easat-5284	27	51	expertise	expertise	NOUN
easat-5284	27	52	.	.	PUNCT
easat-5284	28	1	reputation	reputation	NOUN
easat-5284	28	2	serves	serve	VERB
easat-5284	28	3	as	as	ADP
easat-5284	28	4	a	a	DET
easat-5284	28	5	critical	critical	ADJ
easat-5284	28	6	measure	measure	NOUN
easat-5284	28	7	of	of	ADP
easat-5284	28	8	a	a	DET
easat-5284	28	9	company	company	NOUN
easat-5284	28	10	’s	’s	PART
easat-5284	28	11	sustainability	sustainability	NOUN
easat-5284	28	12	[	[	X
easat-5284	28	13	3	3	NUM
easat-5284	28	14	,	,	PUNCT
easat-5284	28	15	4	4	NUM
easat-5284	28	16	]	]	PUNCT
easat-5284	28	17	.	.	PUNCT
easat-5284	29	1	according	accord	VERB
easat-5284	29	2	to	to	ADP
easat-5284	29	3	cho	cho	PROPN
easat-5284	29	4	,	,	PUNCT
easat-5284	29	5	et	et	PROPN
easat-5284	29	6	al	al	PROPN
easat-5284	29	7	.	.	PUNCT
easat-5284	30	1	[	[	X
easat-5284	30	2	5	5	NUM
easat-5284	30	3	]	]	PUNCT
easat-5284	30	4	companies	company	NOUN
easat-5284	30	5	aiming	aim	VERB
easat-5284	30	6	to	to	PART
easat-5284	30	7	be	be	AUX
easat-5284	30	8	recognized	recognize	VERB
easat-5284	30	9	as	as	SCONJ
easat-5284	30	10	korea	korea	PROPN
easat-5284	30	11	’s	’s	PART
easat-5284	30	12	most	most	ADV
easat-5284	30	13	admired	admire	VERB
easat-5284	30	14	companies	company	NOUN
easat-5284	30	15	are	be	AUX
easat-5284	30	16	evaluated	evaluate	VERB
easat-5284	30	17	across	across	ADP
easat-5284	30	18	multiple	multiple	ADJ
easat-5284	30	19	dimensions	dimension	NOUN
easat-5284	30	20	,	,	PUNCT
easat-5284	30	21	including	include	VERB
easat-5284	30	22	customer	customer	NOUN
easat-5284	30	23	value	value	NOUN
easat-5284	30	24	,	,	PUNCT
easat-5284	30	25	shareholder	shareholder	NOUN
easat-5284	30	26	value	value	NOUN
easat-5284	30	27	,	,	PUNCT
easat-5284	30	28	employee	employee	NOUN
easat-5284	30	29	value	value	NOUN
easat-5284	30	30	,	,	PUNCT
easat-5284	30	31	and	and	CCONJ
easat-5284	30	32	continuous	continuous	ADJ
easat-5284	30	33	technological	technological	ADJ
easat-5284	30	34	innovation	innovation	NOUN
easat-5284	30	35	.	.	PUNCT
easat-5284	31	1	another	another	DET
easat-5284	31	2	key	key	ADJ
easat-5284	31	3	factor	factor	NOUN
easat-5284	31	4	in	in	ADP
easat-5284	31	5	enhancing	enhance	VERB
easat-5284	31	6	corporate	corporate	ADJ
easat-5284	31	7	transparency	transparency	NOUN
easat-5284	31	8	and	and	CCONJ
easat-5284	31	9	accountability	accountability	NOUN
easat-5284	31	10	is	be	AUX
easat-5284	31	11	corporate	corporate	ADJ
easat-5284	31	12	governance	governance	NOUN
easat-5284	31	13	[	[	X
easat-5284	31	14	6	6	NUM
easat-5284	31	15	]	]	PUNCT
easat-5284	31	16	.	.	PUNCT
easat-5284	32	1	numerous	numerous	ADJ
easat-5284	32	2	studies	study	NOUN
easat-5284	32	3	have	have	AUX
easat-5284	32	4	shown	show	VERB
easat-5284	32	5	that	that	SCONJ
easat-5284	32	6	strong	strong	ADJ
easat-5284	32	7	corporate	corporate	ADJ
easat-5284	32	8	governance	governance	NOUN
easat-5284	32	9	leads	lead	VERB
easat-5284	32	10	to	to	ADP
easat-5284	32	11	increased	increase	VERB
easat-5284	32	12	corporate	corporate	ADJ
easat-5284	32	13	value	value	NOUN
easat-5284	32	14	and	and	CCONJ
easat-5284	32	15	improved	improve	VERB
easat-5284	32	16	financial	financial	ADJ
easat-5284	32	17	performance	performance	NOUN
easat-5284	32	18	[	[	X
easat-5284	32	19	7	7	NUM
easat-5284	32	20	,	,	PUNCT
easat-5284	32	21	8	8	NUM
easat-5284	32	22	]	]	PUNCT
easat-5284	32	23	.	.	PUNCT
easat-5284	33	1	given	give	VERB
easat-5284	33	2	these	these	DET
easat-5284	33	3	factors	factor	NOUN
easat-5284	33	4	,	,	PUNCT
easat-5284	33	5	investments	investment	NOUN
easat-5284	33	6	in	in	ADP
easat-5284	33	7	both	both	PRON
easat-5284	33	8	internal	internal	ADJ
easat-5284	33	9	control	control	NOUN
easat-5284	33	10	systems	system	NOUN
easat-5284	33	11	and	and	CCONJ
easat-5284	33	12	corporate	corporate	ADJ
easat-5284	33	13	governance	governance	NOUN
easat-5284	33	14	are	be	AUX
easat-5284	33	15	expected	expect	VERB
easat-5284	33	16	to	to	PART
easat-5284	33	17	play	play	VERB
easat-5284	33	18	a	a	DET
easat-5284	33	19	pivotal	pivotal	ADJ
easat-5284	33	20	role	role	NOUN
easat-5284	33	21	in	in	ADP
easat-5284	33	22	shaping	shape	VERB
easat-5284	33	23	corporate	corporate	ADJ
easat-5284	33	24	reputation	reputation	NOUN
easat-5284	33	25	.	.	PUNCT
easat-5284	34	1	thus	thus	ADV
easat-5284	34	2	,	,	PUNCT
easat-5284	34	3	the	the	DET
easat-5284	34	4	purpose	purpose	NOUN
easat-5284	34	5	of	of	ADP
easat-5284	34	6	this	this	DET
easat-5284	34	7	study	study	NOUN
easat-5284	34	8	is	be	AUX
easat-5284	34	9	objectives	objective	NOUN
easat-5284	34	10	:	:	PUNCT
easat-5284	34	11	first	first	ADV
easat-5284	34	12	,	,	PUNCT
easat-5284	34	13	to	to	PART
easat-5284	34	14	examine	examine	VERB
easat-5284	34	15	the	the	DET
easat-5284	34	16	impact	impact	NOUN
easat-5284	34	17	of	of	ADP
easat-5284	34	18	human	human	ADJ
easat-5284	34	19	resource	resource	NOUN
easat-5284	34	20	investment	investment	NOUN
easat-5284	34	21	in	in	ADP
easat-5284	34	22	internal	internal	ADJ
easat-5284	34	23	control	control	NOUN
easat-5284	34	24	systems	system	NOUN
easat-5284	34	25	on	on	ADP
easat-5284	34	26	a	a	DET
easat-5284	34	27	company	company	NOUN
easat-5284	34	28	’s	’s	PART
easat-5284	34	29	designation	designation	NOUN
easat-5284	34	30	as	as	ADP
easat-5284	34	31	one	one	NUM
easat-5284	34	32	of	of	ADP
easat-5284	34	33	korea	korea	PROPN
easat-5284	34	34	’s	’s	PART
easat-5284	34	35	most	most	ADV
easat-5284	34	36	admired	admire	VERB
easat-5284	34	37	companies	company	NOUN
easat-5284	34	38	,	,	PUNCT
easat-5284	34	39	and	and	CCONJ
easat-5284	34	40	second	second	ADJ
easat-5284	34	41	,	,	PUNCT
easat-5284	34	42	to	to	PART
easat-5284	34	43	investigate	investigate	VERB
easat-5284	34	44	how	how	SCONJ
easat-5284	34	45	corporate	corporate	ADJ
easat-5284	34	46	governance	governance	NOUN
easat-5284	34	47	strengthens	strengthen	VERB
easat-5284	34	48	this	this	DET
easat-5284	34	49	relationship	relationship	NOUN
easat-5284	34	50	.	.	PUNCT
easat-5284	35	1	using	use	VERB
easat-5284	35	2	novel	novel	ADJ
easat-5284	35	3	korean	korean	ADJ
easat-5284	35	4	data	datum	NOUN
easat-5284	35	5	,	,	PUNCT
easat-5284	35	6	we	we	PRON
easat-5284	35	7	find	find	VERB
easat-5284	35	8	that	that	SCONJ
easat-5284	35	9	both	both	CCONJ
easat-5284	35	10	quantitative	quantitative	ADJ
easat-5284	35	11	and	and	CCONJ
easat-5284	35	12	qualitative	qualitative	ADJ
easat-5284	35	13	aspects	aspect	NOUN
easat-5284	35	14	of	of	ADP
easat-5284	35	15	human	human	ADJ
easat-5284	35	16	resources	resource	NOUN
easat-5284	35	17	in	in	ADP
easat-5284	35	18	internal	internal	ADJ
easat-5284	35	19	control	control	NOUN
easat-5284	35	20	systems	system	NOUN
easat-5284	35	21	positively	positively	ADV
easat-5284	35	22	affect	affect	VERB
easat-5284	35	23	a	a	DET
easat-5284	35	24	company	company	NOUN
easat-5284	35	25	’s	’s	PART
easat-5284	35	26	designation	designation	NOUN
easat-5284	35	27	as	as	ADP
easat-5284	35	28	one	one	NUM
easat-5284	35	29	of	of	ADP
easat-5284	35	30	the	the	DET
easat-5284	35	31	most	most	ADV
easat-5284	35	32	admired	admire	VERB
easat-5284	35	33	companies	company	NOUN
easat-5284	35	34	.	.	PUNCT
easat-5284	36	1	additionally	additionally	ADV
easat-5284	36	2	,	,	PUNCT
easat-5284	36	3	strong	strong	ADJ
easat-5284	36	4	corporate	corporate	ADJ
easat-5284	36	5	governance	governance	NOUN
easat-5284	36	6	reinforces	reinforce	VERB
easat-5284	36	7	this	this	DET
easat-5284	36	8	relationship	relationship	NOUN
easat-5284	36	9	,	,	PUNCT
easat-5284	36	10	highlighting	highlight	VERB
easat-5284	36	11	the	the	DET
easat-5284	36	12	complementary	complementary	ADJ
easat-5284	36	13	role	role	NOUN
easat-5284	36	14	of	of	ADP
easat-5284	36	15	governance	governance	NOUN
easat-5284	36	16	and	and	CCONJ
easat-5284	36	17	human	human	ADJ
easat-5284	36	18	resource	resource	NOUN
easat-5284	36	19	investment	investment	NOUN
easat-5284	36	20	in	in	ADP
easat-5284	36	21	enhancing	enhance	VERB
easat-5284	36	22	corporate	corporate	ADJ
easat-5284	36	23	reputation	reputation	NOUN
easat-5284	36	24	.	.	PUNCT
easat-5284	37	1	the	the	DET
easat-5284	37	2	remainder	remainder	NOUN
easat-5284	37	3	of	of	ADP
easat-5284	37	4	this	this	DET
easat-5284	37	5	paper	paper	NOUN
easat-5284	37	6	is	be	AUX
easat-5284	37	7	structured	structure	VERB
easat-5284	37	8	as	as	SCONJ
easat-5284	37	9	follows	follow	VERB
easat-5284	37	10	.	.	PUNCT
easat-5284	38	1	the	the	DET
easat-5284	38	2	second	second	ADJ
easat-5284	38	3	part	part	NOUN
easat-5284	38	4	covers	cover	VERB
easat-5284	38	5	the	the	DET
easat-5284	38	6	literature	literature	NOUN
easat-5284	38	7	review	review	NOUN
easat-5284	38	8	and	and	CCONJ
easat-5284	38	9	the	the	DET
easat-5284	38	10	development	development	NOUN
easat-5284	38	11	of	of	ADP
easat-5284	38	12	hypotheses	hypothesis	NOUN
easat-5284	38	13	.	.	PUNCT
easat-5284	39	1	the	the	DET
easat-5284	39	2	third	third	ADJ
easat-5284	39	3	part	part	NOUN
easat-5284	39	4	outlines	outline	VERB
easat-5284	39	5	the	the	DET
easat-5284	39	6	methodology	methodology	NOUN
easat-5284	39	7	,	,	PUNCT
easat-5284	39	8	including	include	VERB
easat-5284	39	9	the	the	DET
easat-5284	39	10	data	data	NOUN
easat-5284	39	11	collection	collection	NOUN
easat-5284	39	12	process	process	NOUN
easat-5284	39	13	and	and	CCONJ
easat-5284	39	14	the	the	DET
easat-5284	39	15	research	research	NOUN
easat-5284	39	16	model	model	NOUN
easat-5284	39	17	.	.	PUNCT
easat-5284	40	1	the	the	DET
easat-5284	40	2	fourth	fourth	ADJ
easat-5284	40	3	part	part	NOUN
easat-5284	40	4	presents	present	VERB
easat-5284	40	5	the	the	DET
easat-5284	40	6	findings	finding	NOUN
easat-5284	40	7	,	,	PUNCT
easat-5284	40	8	and	and	CCONJ
easat-5284	40	9	fifth	fifth	ADJ
easat-5284	40	10	part	part	NOUN
easat-5284	40	11	provides	provide	VERB
easat-5284	40	12	the	the	DET
easat-5284	40	13	conclusion	conclusion	NOUN
easat-5284	40	14	.	.	PUNCT
easat-5284	41	1	2	2	X
easat-5284	41	2	.	.	X
easat-5284	41	3	literature	literature	NOUN
easat-5284	41	4	review	review	PROPN
easat-5284	41	5	and	and	CCONJ
easat-5284	41	6	hypotheses	hypothese	VERB
easat-5284	41	7	development	development	NOUN
easat-5284	41	8	to	to	PART
easat-5284	41	9	promote	promote	VERB
easat-5284	41	10	the	the	DET
easat-5284	41	11	transparency	transparency	NOUN
easat-5284	41	12	of	of	ADP
easat-5284	41	13	accounting	accounting	NOUN
easat-5284	41	14	information	information	NOUN
easat-5284	41	15	,	,	PUNCT
easat-5284	41	16	numerous	numerous	ADJ
easat-5284	41	17	efforts	effort	NOUN
easat-5284	41	18	have	have	AUX
easat-5284	41	19	been	be	AUX
easat-5284	41	20	made	make	VERB
easat-5284	41	21	.	.	PUNCT
easat-5284	42	1	especially	especially	ADV
easat-5284	42	2	in	in	ADP
easat-5284	42	3	korea	korea	PROPN
easat-5284	42	4	,	,	PUNCT
easat-5284	42	5	auditors	auditor	NOUN
easat-5284	42	6	review	review	VERB
easat-5284	42	7	the	the	DET
easat-5284	42	8	operational	operational	ADJ
easat-5284	42	9	report	report	NOUN
easat-5284	42	10	prepared	prepare	VERB
easat-5284	42	11	by	by	ADP
easat-5284	42	12	management	management	NOUN
easat-5284	42	13	and	and	CCONJ
easat-5284	42	14	attach	attach	VERB
easat-5284	42	15	the	the	DET
easat-5284	42	16	review	review	NOUN
easat-5284	42	17	results	result	NOUN
easat-5284	42	18	as	as	ADP
easat-5284	42	19	a	a	DET
easat-5284	42	20	supplement	supplement	NOUN
easat-5284	42	21	,	,	PUNCT
easat-5284	42	22	which	which	PRON
easat-5284	42	23	offers	offer	VERB
easat-5284	42	24	only	only	ADV
easat-5284	42	25	a	a	DET
easat-5284	42	26	limited	limited	ADJ
easat-5284	42	27	level	level	NOUN
easat-5284	42	28	of	of	ADP
easat-5284	42	29	assurance	assurance	NOUN
easat-5284	42	30	.	.	PUNCT
easat-5284	43	1	however	however	ADV
easat-5284	43	2	,	,	PUNCT
easat-5284	43	3	as	as	ADP
easat-5284	43	4	of	of	ADP
easat-5284	43	5	2019	2019	NUM
easat-5284	43	6	,	,	PUNCT
easat-5284	43	7	new	new	ADJ
easat-5284	43	8	amendments	amendment	NOUN
easat-5284	43	9	of	of	ADP
easat-5284	43	10	external	external	ADJ
easat-5284	43	11	audit	audit	NOUN
easat-5284	43	12	act	act	NOUN
easat-5284	43	13	require	require	VERB
easat-5284	43	14	the	the	DET
easat-5284	43	15	internal	internal	ADJ
easat-5284	43	16	control	control	NOUN
easat-5284	43	17	system	system	NOUN
easat-5284	43	18	to	to	PART
easat-5284	43	19	be	be	AUX
easat-5284	43	20	audited	audit	VERB
easat-5284	43	21	,	,	PUNCT
easat-5284	43	22	which	which	PRON
easat-5284	43	23	means	mean	VERB
easat-5284	43	24	rigorous	rigorous	ADJ
easat-5284	43	25	audit	audit	NOUN
easat-5284	43	26	that	that	PRON
easat-5284	43	27	entails	entail	VERB
easat-5284	43	28	an	an	DET
easat-5284	43	29	in	in	ADP
easat-5284	43	30	-	-	PUNCT
easat-5284	43	31	depth	depth	NOUN
easat-5284	43	32	examination	examination	NOUN
easat-5284	43	33	of	of	ADP
easat-5284	43	34	the	the	DET
easat-5284	43	35	financial	financial	ADJ
easat-5284	43	36	statement	statement	NOUN
easat-5284	43	37	preparation	preparation	NOUN
easat-5284	43	38	process	process	NOUN
easat-5284	43	39	as	as	ADV
easat-5284	43	40	well	well	ADV
easat-5284	43	41	as	as	ADP
easat-5284	43	42	the	the	DET
easat-5284	43	43	design	design	NOUN
easat-5284	43	44	and	and	CCONJ
easat-5284	43	45	operation	operation	NOUN
easat-5284	43	46	of	of	ADP
easat-5284	43	47	internal	internal	ADJ
easat-5284	43	48	control	control	NOUN
easat-5284	44	1	[	[	X
easat-5284	44	2	9	9	NUM
easat-5284	44	3	]	]	PUNCT
easat-5284	44	4	.	.	PUNCT
easat-5284	45	1	additionally	additionally	ADV
easat-5284	45	2	,	,	PUNCT
easat-5284	45	3	under	under	ADP
easat-5284	45	4	the	the	DET
easat-5284	45	5	external	external	ADJ
easat-5284	45	6	audit	audit	NOUN
easat-5284	45	7	act	act	NOUN
easat-5284	45	8	in	in	ADP
easat-5284	45	9	korea	korea	PROPN
easat-5284	45	10	,	,	PUNCT
easat-5284	45	11	companies	company	NOUN
easat-5284	45	12	are	be	AUX
easat-5284	45	13	required	require	VERB
easat-5284	45	14	to	to	PART
easat-5284	45	15	disclose	disclose	VERB
easat-5284	45	16	characteristics	characteristic	NOUN
easat-5284	45	17	of	of	ADP
easat-5284	45	18	human	human	ADJ
easat-5284	45	19	resources	resource	NOUN
easat-5284	45	20	,	,	PUNCT
easat-5284	45	21	such	such	ADJ
easat-5284	45	22	as	as	ADP
easat-5284	45	23	the	the	DET
easat-5284	45	24	number	number	NOUN
easat-5284	45	25	of	of	ADP
easat-5284	45	26	personnel	personnel	NOUN
easat-5284	45	27	involved	involve	VERB
easat-5284	45	28	and	and	CCONJ
easat-5284	45	29	their	their	PRON
easat-5284	45	30	average	average	ADJ
easat-5284	45	31	months	month	NOUN
easat-5284	45	32	of	of	ADP
easat-5284	45	33	experience	experience	NOUN
easat-5284	45	34	,	,	PUNCT
easat-5284	45	35	in	in	ADP
easat-5284	45	36	their	their	PRON
easat-5284	45	37	internal	internal	ADJ
easat-5284	45	38	control	control	NOUN
easat-5284	45	39	system	system	NOUN
easat-5284	45	40	operation	operation	NOUN
easat-5284	45	41	reports	report	VERB
easat-5284	45	42	.	.	PUNCT
easat-5284	46	1	this	this	PRON
easat-5284	46	2	is	be	AUX
easat-5284	46	3	a	a	DET
easat-5284	46	4	unique	unique	ADJ
easat-5284	46	5	disclosure	disclosure	NOUN
easat-5284	46	6	requirement	requirement	NOUN
easat-5284	46	7	specific	specific	ADJ
easat-5284	46	8	to	to	ADP
easat-5284	46	9	korea	korea	PROPN
easat-5284	46	10	,	,	PUNCT
easat-5284	46	11	introduced	introduce	VERB
easat-5284	46	12	with	with	ADP
easat-5284	46	13	the	the	DET
easat-5284	46	14	aim	aim	NOUN
easat-5284	46	15	of	of	ADP
easat-5284	46	16	providing	provide	VERB
easat-5284	46	17	external	external	ADJ
easat-5284	46	18	stakeholders	stakeholder	NOUN
easat-5284	46	19	with	with	ADP
easat-5284	46	20	information	information	NOUN
easat-5284	46	21	that	that	PRON
easat-5284	46	22	can	can	AUX
easat-5284	46	23	indirectly	indirectly	ADV
easat-5284	46	24	assess	assess	VERB
easat-5284	46	25	the	the	DET
easat-5284	46	26	effectiveness	effectiveness	NOUN
easat-5284	46	27	of	of	ADP
easat-5284	46	28	each	each	DET
easat-5284	46	29	company	company	NOUN
easat-5284	46	30	's	's	PART
easat-5284	46	31	internal	internal	ADJ
easat-5284	46	32	control	control	NOUN
easat-5284	46	33	system	system	NOUN
easat-5284	46	34	.	.	PUNCT
easat-5284	47	1	given	give	VERB
easat-5284	47	2	that	that	SCONJ
easat-5284	47	3	the	the	DET
easat-5284	47	4	effective	effective	ADJ
easat-5284	47	5	operation	operation	NOUN
easat-5284	47	6	of	of	ADP
easat-5284	47	7	an	an	DET
easat-5284	47	8	internal	internal	ADJ
easat-5284	47	9	control	control	NOUN
easat-5284	47	10	system	system	NOUN
easat-5284	47	11	largely	largely	ADV
easat-5284	47	12	depends	depend	VERB
easat-5284	47	13	on	on	ADP
easat-5284	47	14	the	the	DET
easat-5284	47	15	competence	competence	NOUN
easat-5284	47	16	of	of	ADP
easat-5284	47	17	the	the	DET
easat-5284	47	18	relevant	relevant	ADJ
easat-5284	47	19	personnel	personnel	NOUN
easat-5284	47	20	and	and	CCONJ
easat-5284	47	21	the	the	DET
easat-5284	47	22	level	level	NOUN
easat-5284	47	23	of	of	ADP
easat-5284	47	24	investment	investment	NOUN
easat-5284	47	25	,	,	PUNCT
easat-5284	47	26	such	such	ADJ
easat-5284	47	27	information	information	NOUN
easat-5284	47	28	serves	serve	VERB
easat-5284	47	29	as	as	ADP
easat-5284	47	30	a	a	DET
easat-5284	47	31	valuable	valuable	ADJ
easat-5284	47	32	basis	basis	NOUN
easat-5284	47	33	for	for	ADP
easat-5284	47	34	evaluating	evaluate	VERB
easat-5284	47	35	a	a	DET
easat-5284	47	36	company	company	NOUN
easat-5284	47	37	's	's	PART
easat-5284	47	38	internal	internal	ADJ
easat-5284	47	39	control	control	NOUN
easat-5284	47	40	system	system	NOUN
easat-5284	47	41	.	.	PUNCT
easat-5284	48	1	south	south	PROPN
easat-5284	48	2	korea	korea	PROPN
easat-5284	48	3	is	be	AUX
easat-5284	48	4	the	the	DET
easat-5284	48	5	only	only	ADJ
easat-5284	48	6	country	country	NOUN
easat-5284	48	7	that	that	PRON
easat-5284	48	8	publicly	publicly	ADV
easat-5284	48	9	disclose	disclose	VERB
easat-5284	48	10	the	the	DET
easat-5284	48	11	data	datum	NOUN
easat-5284	48	12	on	on	ADP
easat-5284	48	13	human	human	ADJ
easat-5284	48	14	resources	resource	NOUN
easat-5284	48	15	of	of	ADP
easat-5284	48	16	internal	internal	ADJ
easat-5284	48	17	control	control	NOUN
easat-5284	48	18	system	system	NOUN
easat-5284	48	19	.	.	PUNCT
easat-5284	49	1	therefore	therefore	ADV
easat-5284	49	2	,	,	PUNCT
easat-5284	49	3	most	most	ADJ
easat-5284	49	4	of	of	ADP
easat-5284	49	5	the	the	DET
easat-5284	49	6	research	research	NOUN
easat-5284	49	7	on	on	ADP
easat-5284	49	8	internal	internal	ADJ
easat-5284	49	9	control	control	NOUN
easat-5284	49	10	systems	system	NOUN
easat-5284	49	11	largely	largely	ADV
easat-5284	49	12	focuses	focus	VERB
easat-5284	49	13	on	on	ADP
easat-5284	49	14	the	the	DET
easat-5284	49	15	korean	korean	ADJ
easat-5284	49	16	context	context	NOUN
easat-5284	49	17	.	.	PUNCT
easat-5284	50	1	the	the	DET
easat-5284	50	2	study	study	NOUN
easat-5284	50	3	of	of	ADP
easat-5284	50	4	ge	ge	PROPN
easat-5284	50	5	and	and	CCONJ
easat-5284	50	6	mcvay	mcvay	PROPN
easat-5284	50	7	[	[	X
easat-5284	50	8	1	1	X
easat-5284	50	9	]	]	PUNCT
easat-5284	50	10	emphasize	emphasize	VERB
easat-5284	50	11	that	that	SCONJ
easat-5284	50	12	the	the	DET
easat-5284	50	13	cause	cause	NOUN
easat-5284	50	14	of	of	ADP
easat-5284	50	15	internal	internal	ADJ
easat-5284	50	16	control	control	NOUN
easat-5284	50	17	’s	’s	PART
easat-5284	50	18	material	material	ADJ
easat-5284	50	19	weakness	weakness	NOUN
easat-5284	50	20	lies	lie	VERB
easat-5284	50	21	in	in	ADP
easat-5284	50	22	the	the	DET
easat-5284	50	23	insufficiency	insufficiency	NOUN
easat-5284	50	24	of	of	ADP
easat-5284	50	25	human	human	ADJ
easat-5284	50	26	resources	resource	NOUN
easat-5284	50	27	dedicated	dedicate	VERB
easat-5284	50	28	to	to	ADP
easat-5284	50	29	internal	internal	ADJ
easat-5284	50	30	control	control	NOUN
easat-5284	50	31	.	.	PUNCT
easat-5284	51	1	a	a	DET
easat-5284	51	2	considerable	considerable	ADJ
easat-5284	51	3	body	body	NOUN
easat-5284	51	4	of	of	ADP
easat-5284	51	5	academic	academic	ADJ
easat-5284	51	6	research	research	NOUN
easat-5284	51	7	has	have	AUX
easat-5284	51	8	analyzed	analyze	VERB
easat-5284	51	9	the	the	DET
easat-5284	51	10	impact	impact	NOUN
easat-5284	51	11	of	of	ADP
easat-5284	51	12	human	human	ADJ
easat-5284	51	13	resource	resource	NOUN
easat-5284	51	14	investment	investment	NOUN
easat-5284	51	15	in	in	ADP
easat-5284	51	16	internal	internal	ADJ
easat-5284	51	17	control	control	NOUN
easat-5284	51	18	systems	system	NOUN
easat-5284	51	19	on	on	ADP
easat-5284	51	20	accounting	accounting	NOUN
easat-5284	51	21	transparency	transparency	NOUN
easat-5284	51	22	.	.	PUNCT
easat-5284	52	1	for	for	ADP
easat-5284	52	2	example	example	NOUN
easat-5284	52	3	,	,	PUNCT
easat-5284	52	4	prior	prior	ADJ
easat-5284	52	5	studies	study	NOUN
easat-5284	52	6	suggest	suggest	VERB
easat-5284	52	7	that	that	SCONJ
easat-5284	52	8	higher	high	ADJ
easat-5284	52	9	levels	level	NOUN
easat-5284	52	10	of	of	ADP
easat-5284	52	11	investment	investment	NOUN
easat-5284	52	12	in	in	ADP
easat-5284	52	13	human	human	ADJ
easat-5284	52	14	resources	resource	NOUN
easat-5284	52	15	for	for	ADP
easat-5284	52	16	internal	internal	ADJ
easat-5284	52	17	control	control	NOUN
easat-5284	52	18	systems	system	NOUN
easat-5284	52	19	are	be	AUX
easat-5284	52	20	associated	associate	VERB
easat-5284	52	21	with	with	ADP
easat-5284	52	22	a	a	DET
easat-5284	52	23	lower	low	ADJ
easat-5284	52	24	likelihood	likelihood	NOUN
easat-5284	52	25	of	of	ADP
easat-5284	52	26	reporting	report	VERB
easat-5284	52	27	material	material	NOUN
easat-5284	52	28	weaknesses	weakness	NOUN
easat-5284	52	29	and	and	CCONJ
easat-5284	52	30	accounting	accounting	NOUN
easat-5284	52	31	errors	error	NOUN
easat-5284	52	32	ryu	ryu	VERB
easat-5284	52	33	,	,	PUNCT
easat-5284	52	34	et	et	PROPN
easat-5284	52	35	al	al	PROPN
easat-5284	52	36	.	.	PUNCT
easat-5284	53	1	[	[	X
easat-5284	53	2	10	10	NUM
easat-5284	53	3	]	]	X
easat-5284	53	4	higher	high	ADJ
easat-5284	53	5	accrual	accrual	ADJ
easat-5284	53	6	quality	quality	NOUN
easat-5284	53	7	yang	yang	PROPN
easat-5284	53	8	and	and	CCONJ
easat-5284	53	9	yeo	yeo	PROPN
easat-5284	54	1	[	[	X
easat-5284	54	2	2	2	NUM
easat-5284	54	3	]	]	PUNCT
easat-5284	54	4	and	and	CCONJ
easat-5284	54	5	positive	positive	ADJ
easat-5284	54	6	effects	effect	NOUN
easat-5284	54	7	on	on	ADP
easat-5284	54	8	credit	credit	NOUN
easat-5284	54	9	ratings	rating	NOUN
easat-5284	55	1	[	[	X
easat-5284	55	2	9	9	NUM
easat-5284	55	3	]	]	PUNCT
easat-5284	55	4	.	.	PUNCT
easat-5284	56	1	building	build	VERB
easat-5284	56	2	upon	upon	SCONJ
easat-5284	56	3	these	these	DET
easat-5284	56	4	prior	prior	ADJ
easat-5284	56	5	studies	study	NOUN
easat-5284	56	6	,	,	PUNCT
easat-5284	56	7	this	this	DET
easat-5284	56	8	research	research	NOUN
easat-5284	56	9	differentiates	differentiate	VERB
easat-5284	56	10	itself	itself	PRON
easat-5284	56	11	by	by	ADP
easat-5284	56	12	examining	examine	VERB
easat-5284	56	13	whether	whether	SCONJ
easat-5284	56	14	adequate	adequate	ADJ
easat-5284	56	15	investment	investment	NOUN
easat-5284	56	16	in	in	ADP
easat-5284	56	17	human	human	ADJ
easat-5284	56	18	resources	resource	NOUN
easat-5284	56	19	for	for	ADP
easat-5284	56	20	internal	internal	ADJ
easat-5284	56	21	control	control	NOUN
easat-5284	56	22	systems	system	NOUN
easat-5284	56	23	is	be	AUX
easat-5284	56	24	substantively	substantively	ADV
easat-5284	56	25	linked	link	VERB
easat-5284	56	26	to	to	ADP
easat-5284	56	27	the	the	DET
easat-5284	56	28	enhancement	enhancement	NOUN
easat-5284	56	29	of	of	ADP
easat-5284	56	30	financial	financial	ADJ
easat-5284	56	31	reporting	reporting	NOUN
easat-5284	56	32	reliability	reliability	NOUN
easat-5284	56	33	.	.	PUNCT
easat-5284	57	1	699	699	NUM
easat-5284	57	2	edelweiss	edelweiss	PROPN
easat-5284	57	3	applied	apply	VERB
easat-5284	57	4	science	science	NOUN
easat-5284	57	5	and	and	CCONJ
easat-5284	57	6	technology	technology	NOUN
easat-5284	57	7	issn	issn	PROPN
easat-5284	57	8	:	:	PUNCT
easat-5284	57	9	2576	2576	NUM
easat-5284	57	10	-	-	SYM
easat-5284	57	11	8484	8484	NUM
easat-5284	57	12	vol	vol	NOUN
easat-5284	57	13	.	.	PROPN
easat-5284	58	1	9	9	NUM
easat-5284	58	2	,	,	PUNCT
easat-5284	58	3	no	no	INTJ
easat-5284	58	4	.	.	NOUN
easat-5284	59	1	3	3	NUM
easat-5284	59	2	:	:	PUNCT
easat-5284	59	3	697	697	NUM
easat-5284	59	4	-	-	SYM
easat-5284	59	5	707	707	NUM
easat-5284	59	6	,	,	PUNCT
easat-5284	59	7	2025	2025	NUM
easat-5284	59	8	doi	doi	NOUN
easat-5284	59	9	:	:	PUNCT
easat-5284	59	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	59	11	©	©	PROPN
easat-5284	59	12	2025	2025	NUM
easat-5284	59	13	by	by	ADP
easat-5284	59	14	the	the	DET
easat-5284	59	15	author	author	NOUN
easat-5284	59	16	;	;	PUNCT
easat-5284	59	17	licensee	licensee	PROPN
easat-5284	59	18	learning	learning	NOUN
easat-5284	59	19	gate	gate	NOUN
easat-5284	59	20	collectively	collectively	ADV
easat-5284	59	21	,	,	PUNCT
easat-5284	59	22	adequate	adequate	ADJ
easat-5284	59	23	investment	investment	NOUN
easat-5284	59	24	in	in	ADP
easat-5284	59	25	human	human	ADJ
easat-5284	59	26	resources	resource	NOUN
easat-5284	59	27	for	for	ADP
easat-5284	59	28	internal	internal	ADJ
easat-5284	59	29	control	control	NOUN
easat-5284	59	30	systems	system	NOUN
easat-5284	59	31	is	be	AUX
easat-5284	59	32	likely	likely	ADJ
easat-5284	59	33	to	to	PART
easat-5284	59	34	play	play	VERB
easat-5284	59	35	a	a	DET
easat-5284	59	36	crucial	crucial	ADJ
easat-5284	59	37	role	role	NOUN
easat-5284	59	38	not	not	PART
easat-5284	59	39	only	only	ADV
easat-5284	59	40	in	in	ADP
easat-5284	59	41	enhancing	enhance	VERB
easat-5284	59	42	internal	internal	ADJ
easat-5284	59	43	process	process	NOUN
easat-5284	59	44	efficiency	efficiency	NOUN
easat-5284	59	45	but	but	CCONJ
easat-5284	59	46	also	also	ADV
easat-5284	59	47	in	in	ADP
easat-5284	59	48	earning	earn	VERB
easat-5284	59	49	greater	great	ADJ
easat-5284	59	50	trust	trust	NOUN
easat-5284	59	51	from	from	ADP
easat-5284	59	52	external	external	ADJ
easat-5284	59	53	stakeholders	stakeholder	NOUN
easat-5284	59	54	,	,	PUNCT
easat-5284	59	55	ultimately	ultimately	ADV
easat-5284	59	56	positioning	position	VERB
easat-5284	59	57	the	the	DET
easat-5284	59	58	company	company	NOUN
easat-5284	59	59	as	as	ADP
easat-5284	59	60	one	one	NUM
easat-5284	59	61	of	of	ADP
easat-5284	59	62	the	the	DET
easat-5284	59	63	most	most	ADV
easat-5284	59	64	admired	admire	VERB
easat-5284	59	65	firms	firm	NOUN
easat-5284	59	66	.	.	PUNCT
easat-5284	60	1	to	to	PART
easat-5284	60	2	be	be	AUX
easat-5284	60	3	the	the	DET
easat-5284	60	4	most	most	ADV
easat-5284	60	5	admired	admire	VERB
easat-5284	60	6	companies	company	NOUN
easat-5284	60	7	in	in	ADP
easat-5284	60	8	korea	korea	PROPN
easat-5284	60	9	,	,	PUNCT
easat-5284	60	10	they	they	PRON
easat-5284	60	11	are	be	AUX
easat-5284	60	12	evaluated	evaluate	VERB
easat-5284	60	13	based	base	VERB
easat-5284	60	14	on	on	ADP
easat-5284	60	15	six	six	NUM
easat-5284	60	16	core	core	NOUN
easat-5284	60	17	values	value	NOUN
easat-5284	60	18	,	,	PUNCT
easat-5284	60	19	such	such	ADJ
easat-5284	60	20	as	as	ADP
easat-5284	60	21	continuous	continuous	ADJ
easat-5284	60	22	technological	technological	ADJ
easat-5284	60	23	innovation	innovation	NOUN
easat-5284	60	24	,	,	PUNCT
easat-5284	60	25	customer	customer	NOUN
easat-5284	60	26	value	value	NOUN
easat-5284	60	27	,	,	PUNCT
easat-5284	60	28	shareholder	shareholder	NOUN
easat-5284	60	29	value	value	NOUN
easat-5284	60	30	,	,	PUNCT
easat-5284	60	31	employee	employee	NOUN
easat-5284	60	32	value	value	NOUN
easat-5284	60	33	,	,	PUNCT
easat-5284	60	34	and	and	CCONJ
easat-5284	60	35	brand	brand	NOUN
easat-5284	60	36	image	image	NOUN
easat-5284	60	37	[	[	X
easat-5284	60	38	5	5	NUM
easat-5284	60	39	]	]	PUNCT
easat-5284	60	40	.	.	PUNCT
easat-5284	61	1	these	these	DET
easat-5284	61	2	values	value	NOUN
easat-5284	61	3	indicate	indicate	VERB
easat-5284	61	4	superior	superior	ADJ
easat-5284	61	5	performance	performance	NOUN
easat-5284	61	6	within	within	ADP
easat-5284	61	7	peer	peer	NOUN
easat-5284	61	8	groups	group	NOUN
easat-5284	61	9	and	and	CCONJ
easat-5284	61	10	imply	imply	VERB
easat-5284	61	11	sustainability	sustainability	NOUN
easat-5284	61	12	achieved	achieve	VERB
easat-5284	61	13	through	through	ADP
easat-5284	61	14	technological	technological	ADJ
easat-5284	61	15	innovation	innovation	NOUN
easat-5284	61	16	and	and	CCONJ
easat-5284	61	17	competitiveness	competitiveness	NOUN
easat-5284	61	18	[	[	X
easat-5284	61	19	11	11	NUM
easat-5284	61	20	]	]	PUNCT
easat-5284	61	21	.	.	PUNCT
easat-5284	62	1	in	in	ADP
easat-5284	62	2	this	this	DET
easat-5284	62	3	regard	regard	NOUN
easat-5284	62	4	,	,	PUNCT
easat-5284	62	5	kim	kim	PROPN
easat-5284	62	6	and	and	CCONJ
easat-5284	62	7	baek	baek	NOUN
easat-5284	62	8	[	[	X
easat-5284	62	9	12	12	NUM
easat-5284	62	10	]	]	PUNCT
easat-5284	62	11	pointed	point	VERB
easat-5284	62	12	out	out	ADP
easat-5284	62	13	that	that	SCONJ
easat-5284	62	14	as	as	ADP
easat-5284	62	15	firms	firm	NOUN
easat-5284	62	16	’	’	PART
easat-5284	62	17	reputation	reputation	NOUN
easat-5284	62	18	increase	increase	NOUN
easat-5284	62	19	,	,	PUNCT
easat-5284	62	20	the	the	DET
easat-5284	62	21	firm	firm	ADJ
easat-5284	62	22	value	value	NOUN
easat-5284	62	23	is	be	AUX
easat-5284	62	24	likely	likely	ADJ
easat-5284	62	25	to	to	PART
easat-5284	62	26	increase	increase	VERB
easat-5284	62	27	.	.	PUNCT
easat-5284	63	1	similarly	similarly	ADV
easat-5284	63	2	,	,	PUNCT
easat-5284	63	3	anderson	anderson	PROPN
easat-5284	63	4	and	and	CCONJ
easat-5284	63	5	smith	smith	PROPN
easat-5284	64	1	[	[	X
easat-5284	64	2	13	13	NUM
easat-5284	64	3	]	]	PUNCT
easat-5284	64	4	demonstrated	demonstrate	VERB
easat-5284	64	5	that	that	SCONJ
easat-5284	64	6	investments	investment	NOUN
easat-5284	64	7	in	in	ADP
easat-5284	64	8	admired	admired	ADJ
easat-5284	64	9	companies	company	NOUN
easat-5284	64	10	tend	tend	VERB
easat-5284	64	11	to	to	PART
easat-5284	64	12	yield	yield	VERB
easat-5284	64	13	favorable	favorable	ADJ
easat-5284	64	14	performance	performance	NOUN
easat-5284	64	15	.	.	PUNCT
easat-5284	65	1	antunovich	antunovich	NOUN
easat-5284	65	2	and	and	CCONJ
easat-5284	65	3	laster	laster	NOUN
easat-5284	66	1	[	[	X
easat-5284	66	2	14	14	NUM
easat-5284	66	3	]	]	PUNCT
easat-5284	66	4	revealed	reveal	VERB
easat-5284	66	5	that	that	SCONJ
easat-5284	66	6	companies	company	NOUN
easat-5284	66	7	with	with	ADP
easat-5284	66	8	higher	high	ADJ
easat-5284	66	9	reputational	reputational	ADJ
easat-5284	66	10	rankings	ranking	NOUN
easat-5284	66	11	outperformed	outperform	VERB
easat-5284	66	12	those	those	PRON
easat-5284	66	13	with	with	ADP
easat-5284	66	14	lower	low	ADJ
easat-5284	66	15	rankings	ranking	NOUN
easat-5284	66	16	.	.	PUNCT
easat-5284	67	1	this	this	DET
easat-5284	67	2	superior	superior	ADJ
easat-5284	67	3	performance	performance	NOUN
easat-5284	67	4	remained	remain	VERB
easat-5284	67	5	consistent	consistent	ADJ
easat-5284	67	6	even	even	ADV
easat-5284	67	7	when	when	SCONJ
easat-5284	67	8	controlling	control	VERB
easat-5284	67	9	factors	factor	NOUN
easat-5284	67	10	such	such	ADJ
easat-5284	67	11	as	as	ADP
easat-5284	67	12	size	size	NOUN
easat-5284	67	13	,	,	PUNCT
easat-5284	67	14	book	book	NOUN
easat-5284	67	15	-	-	PUNCT
easat-5284	67	16	to	to	ADP
easat-5284	67	17	-	-	PUNCT
easat-5284	67	18	market	market	NOUN
easat-5284	67	19	value	value	NOUN
easat-5284	67	20	,	,	PUNCT
easat-5284	67	21	and	and	CCONJ
easat-5284	67	22	industry	industry	NOUN
easat-5284	67	23	effects	effect	NOUN
easat-5284	67	24	.	.	PUNCT
easat-5284	68	1	with	with	ADP
easat-5284	68	2	this	this	DET
easat-5284	68	3	background	background	NOUN
easat-5284	68	4	,	,	PUNCT
easat-5284	68	5	this	this	DET
easat-5284	68	6	study	study	NOUN
easat-5284	68	7	emphasizes	emphasize	VERB
easat-5284	68	8	that	that	SCONJ
easat-5284	68	9	investment	investment	NOUN
easat-5284	68	10	level	level	NOUN
easat-5284	68	11	in	in	ADP
easat-5284	68	12	human	human	ADJ
easat-5284	68	13	resources	resource	NOUN
easat-5284	68	14	for	for	ADP
easat-5284	68	15	internal	internal	ADJ
easat-5284	68	16	control	control	NOUN
easat-5284	68	17	systems	system	NOUN
easat-5284	68	18	can	can	AUX
easat-5284	68	19	serve	serve	VERB
easat-5284	68	20	as	as	ADP
easat-5284	68	21	a	a	DET
easat-5284	68	22	critical	critical	ADJ
easat-5284	68	23	factor	factor	NOUN
easat-5284	68	24	in	in	ADP
easat-5284	68	25	enhancing	enhance	VERB
easat-5284	68	26	financial	financial	ADJ
easat-5284	68	27	reporting	reporting	NOUN
easat-5284	68	28	transparency	transparency	NOUN
easat-5284	68	29	and	and	CCONJ
easat-5284	68	30	reliability	reliability	NOUN
easat-5284	68	31	,	,	PUNCT
easat-5284	68	32	as	as	ADV
easat-5284	68	33	well	well	ADV
easat-5284	68	34	as	as	ADP
easat-5284	68	35	improving	improve	VERB
easat-5284	68	36	internal	internal	ADJ
easat-5284	68	37	process	process	NOUN
easat-5284	68	38	efficiency	efficiency	NOUN
easat-5284	68	39	,	,	PUNCT
easat-5284	68	40	thereby	thereby	ADV
easat-5284	68	41	fostering	foster	VERB
easat-5284	68	42	greater	great	ADJ
easat-5284	68	43	trust	trust	NOUN
easat-5284	68	44	from	from	ADP
easat-5284	68	45	external	external	ADJ
easat-5284	68	46	stakeholders	stakeholder	NOUN
easat-5284	68	47	.	.	PUNCT
easat-5284	69	1	such	such	ADJ
easat-5284	69	2	effects	effect	NOUN
easat-5284	69	3	are	be	AUX
easat-5284	69	4	likely	likely	ADJ
easat-5284	69	5	to	to	PART
easat-5284	69	6	strengthen	strengthen	VERB
easat-5284	69	7	the	the	DET
easat-5284	69	8	firm	firm	NOUN
easat-5284	69	9	's	's	PART
easat-5284	69	10	reputation	reputation	NOUN
easat-5284	69	11	and	and	CCONJ
easat-5284	69	12	value	value	NOUN
easat-5284	69	13	,	,	PUNCT
easat-5284	69	14	ultimately	ultimately	ADV
easat-5284	69	15	playing	play	VERB
easat-5284	69	16	a	a	DET
easat-5284	69	17	pivotal	pivotal	ADJ
easat-5284	69	18	role	role	NOUN
easat-5284	69	19	in	in	ADP
easat-5284	69	20	increasing	increase	VERB
easat-5284	69	21	the	the	DET
easat-5284	69	22	likelihood	likelihood	NOUN
easat-5284	69	23	of	of	ADP
easat-5284	69	24	the	the	DET
easat-5284	69	25	firm	firm	NOUN
easat-5284	69	26	being	be	AUX
easat-5284	69	27	designated	designate	VERB
easat-5284	69	28	as	as	ADP
easat-5284	69	29	one	one	NUM
easat-5284	69	30	of	of	ADP
easat-5284	69	31	korea	korea	PROPN
easat-5284	69	32	's	's	PART
easat-5284	69	33	most	most	ADV
easat-5284	69	34	admired	admire	VERB
easat-5284	69	35	companies	company	NOUN
easat-5284	69	36	.	.	PUNCT
easat-5284	70	1	hence	hence	ADV
easat-5284	70	2	,	,	PUNCT
easat-5284	70	3	this	this	DET
easat-5284	70	4	study	study	NOUN
easat-5284	70	5	proposes	propose	VERB
easat-5284	70	6	the	the	DET
easat-5284	70	7	following	follow	VERB
easat-5284	70	8	hypothesis	hypothesis	NOUN
easat-5284	70	9	:	:	PUNCT
easat-5284	70	10	hypothesis	hypothesis	NOUN
easat-5284	70	11	1	1	NUM
easat-5284	70	12	:	:	PUNCT
easat-5284	70	13	the	the	PRON
easat-5284	70	14	higher	high	ADJ
easat-5284	70	15	the	the	DET
easat-5284	70	16	level	level	NOUN
easat-5284	70	17	of	of	ADP
easat-5284	70	18	investment	investment	NOUN
easat-5284	70	19	in	in	ADP
easat-5284	70	20	human	human	ADJ
easat-5284	70	21	resources	resource	NOUN
easat-5284	70	22	for	for	ADP
easat-5284	70	23	internal	internal	ADJ
easat-5284	70	24	control	control	NOUN
easat-5284	70	25	systems	system	NOUN
easat-5284	70	26	,	,	PUNCT
easat-5284	70	27	the	the	PRON
easat-5284	70	28	greater	great	ADJ
easat-5284	70	29	the	the	DET
easat-5284	70	30	likelihood	likelihood	NOUN
easat-5284	70	31	that	that	SCONJ
easat-5284	70	32	the	the	DET
easat-5284	70	33	company	company	NOUN
easat-5284	70	34	will	will	AUX
easat-5284	70	35	be	be	AUX
easat-5284	70	36	recognized	recognize	VERB
easat-5284	70	37	as	as	ADP
easat-5284	70	38	one	one	NUM
easat-5284	70	39	of	of	ADP
easat-5284	70	40	korea	korea	PROPN
easat-5284	70	41	's	's	PART
easat-5284	70	42	most	most	ADV
easat-5284	70	43	admired	admired	ADJ
easat-5284	70	44	companies	company	NOUN
easat-5284	70	45	.	.	PUNCT
easat-5284	70	46	"	"	PUNCT
easat-5284	71	1	various	various	ADJ
easat-5284	71	2	studies	study	NOUN
easat-5284	71	3	have	have	AUX
easat-5284	71	4	demonstrated	demonstrate	VERB
easat-5284	71	5	that	that	PRON
easat-5284	71	6	robust	robust	ADJ
easat-5284	71	7	corporate	corporate	ADJ
easat-5284	71	8	governance	governance	NOUN
easat-5284	71	9	enhances	enhance	VERB
easat-5284	71	10	corporate	corporate	ADJ
easat-5284	71	11	transparency	transparency	NOUN
easat-5284	71	12	and	and	CCONJ
easat-5284	71	13	accountability	accountability	NOUN
easat-5284	71	14	,	,	PUNCT
easat-5284	71	15	positively	positively	ADV
easat-5284	71	16	impacting	impact	VERB
easat-5284	71	17	firm	firm	ADJ
easat-5284	71	18	performance	performance	NOUN
easat-5284	71	19	and	and	CCONJ
easat-5284	71	20	market	market	NOUN
easat-5284	71	21	value	value	NOUN
easat-5284	71	22	.	.	PUNCT
easat-5284	72	1	efforts	effort	NOUN
easat-5284	72	2	to	to	PART
easat-5284	72	3	disclose	disclose	VERB
easat-5284	72	4	corporate	corporate	ADJ
easat-5284	72	5	governance	governance	NOUN
easat-5284	72	6	mandatorily	mandatorily	NOUN
easat-5284	72	7	have	have	AUX
easat-5284	72	8	been	be	AUX
easat-5284	72	9	internationally	internationally	ADV
easat-5284	72	10	through	through	ADP
easat-5284	72	11	initiatives	initiative	NOUN
easat-5284	72	12	such	such	ADJ
easat-5284	72	13	as	as	ADP
easat-5284	72	14	the	the	DET
easat-5284	72	15	revision	revision	NOUN
easat-5284	72	16	of	of	ADP
easat-5284	72	17	the	the	DET
easat-5284	72	18	oecd	oecd	PROPN
easat-5284	72	19	/	/	SYM
easat-5284	72	20	g10	g10	PROPN
easat-5284	72	21	principles	principle	NOUN
easat-5284	72	22	of	of	ADP
easat-5284	72	23	corporate	corporate	ADJ
easat-5284	72	24	governance	governance	NOUN
easat-5284	72	25	in	in	ADP
easat-5284	72	26	2015	2015	NUM
easat-5284	72	27	,	,	PUNCT
easat-5284	72	28	the	the	DET
easat-5284	72	29	introduction	introduction	NOUN
easat-5284	72	30	of	of	ADP
easat-5284	72	31	japan	japan	PROPN
easat-5284	72	32	’s	’s	PART
easat-5284	72	33	stewardship	stewardship	PROPN
easat-5284	72	34	code	code	NOUN
easat-5284	72	35	in	in	ADP
easat-5284	72	36	2014	2014	NUM
easat-5284	72	37	.	.	PUNCT
easat-5284	73	1	according	accord	VERB
easat-5284	73	2	to	to	ADP
easat-5284	73	3	oecd	oecd	PROPN
easat-5284	73	4	corporate	corporate	ADJ
easat-5284	73	5	governance	governance	NOUN
easat-5284	73	6	factbook	factbook	NOUN
easat-5284	73	7	in	in	ADP
easat-5284	73	8	2017	2017	NUM
easat-5284	73	9	,	,	PUNCT
easat-5284	73	10	37	37	NUM
easat-5284	73	11	countries	country	NOUN
easat-5284	73	12	mandated	mandate	VERB
easat-5284	73	13	disclosure	disclosure	NOUN
easat-5284	73	14	of	of	ADP
easat-5284	73	15	corporate	corporate	ADJ
easat-5284	73	16	governance	governance	NOUN
easat-5284	73	17	[	[	X
easat-5284	73	18	15	15	NUM
easat-5284	73	19	]	]	PUNCT
easat-5284	73	20	.	.	PUNCT
easat-5284	74	1	since	since	SCONJ
easat-5284	74	2	2019	2019	NUM
easat-5284	74	3	,	,	PUNCT
easat-5284	74	4	south	south	PROPN
easat-5284	74	5	korea	korea	PROPN
easat-5284	74	6	has	have	AUX
easat-5284	74	7	mandated	mandate	VERB
easat-5284	74	8	kospilisted	kospiliste	VERB
easat-5284	74	9	companies	company	NOUN
easat-5284	74	10	with	with	ADP
easat-5284	74	11	total	total	ADJ
easat-5284	74	12	assets	asset	NOUN
easat-5284	74	13	exceeding	exceed	VERB
easat-5284	74	14	1.37	1.37	NUM
easat-5284	74	15	billion	billion	NUM
easat-5284	74	16	usd	usd	NOUN
easat-5284	74	17	to	to	PART
easat-5284	74	18	disclose	disclose	VERB
easat-5284	74	19	key	key	ADJ
easat-5284	74	20	corporate	corporate	ADJ
easat-5284	74	21	governance	governance	NOUN
easat-5284	74	22	information	information	NOUN
easat-5284	74	23	to	to	ADP
easat-5284	74	24	investors	investor	NOUN
easat-5284	74	25	[	[	X
easat-5284	74	26	16	16	NUM
easat-5284	74	27	]	]	PUNCT
easat-5284	74	28	.	.	PUNCT
easat-5284	75	1	the	the	DET
easat-5284	75	2	korea	korea	PROPN
easat-5284	75	3	corporate	corporate	ADJ
easat-5284	75	4	governance	governance	NOUN
easat-5284	75	5	service	service	NOUN
easat-5284	75	6	provides	provide	VERB
easat-5284	75	7	a	a	DET
easat-5284	75	8	governance	governance	NOUN
easat-5284	75	9	index	index	NOUN
easat-5284	75	10	,	,	PUNCT
easat-5284	75	11	which	which	PRON
easat-5284	75	12	is	be	AUX
easat-5284	75	13	comprised	comprise	VERB
easat-5284	75	14	of	of	ADP
easat-5284	75	15	shareholders	shareholder	NOUN
easat-5284	75	16	,	,	PUNCT
easat-5284	75	17	board	board	NOUN
easat-5284	75	18	of	of	ADP
easat-5284	75	19	directors	director	NOUN
easat-5284	75	20	,	,	PUNCT
easat-5284	75	21	audit	audit	NOUN
easat-5284	75	22	committee	committee	NOUN
easat-5284	75	23	,	,	PUNCT
easat-5284	75	24	stakeholders	stakeholder	NOUN
easat-5284	75	25	and	and	CCONJ
easat-5284	75	26	market	market	NOUN
easat-5284	75	27	oversight	oversight	NOUN
easat-5284	75	28	.	.	PUNCT
easat-5284	76	1	in	in	ADP
easat-5284	76	2	detail	detail	NOUN
easat-5284	76	3	,	,	PUNCT
easat-5284	76	4	shareholders	shareholder	NOUN
easat-5284	76	5	encompass	encompass	VERB
easat-5284	76	6	shareholder	shareholder	NOUN
easat-5284	76	7	rights	right	NOUN
easat-5284	76	8	,	,	PUNCT
easat-5284	76	9	equitable	equitable	ADJ
easat-5284	76	10	treatment	treatment	NOUN
easat-5284	76	11	,	,	PUNCT
easat-5284	76	12	and	and	CCONJ
easat-5284	76	13	responsibilities	responsibility	NOUN
easat-5284	76	14	.	.	PUNCT
easat-5284	77	1	the	the	DET
easat-5284	77	2	board	board	NOUN
easat-5284	77	3	of	of	ADP
easat-5284	77	4	directors	director	NOUN
easat-5284	77	5	includes	include	VERB
easat-5284	77	6	its	its	PRON
easat-5284	77	7	composition	composition	NOUN
easat-5284	77	8	,	,	PUNCT
easat-5284	77	9	appointment	appointment	NOUN
easat-5284	77	10	,	,	PUNCT
easat-5284	77	11	operation	operation	NOUN
easat-5284	77	12	,	,	PUNCT
easat-5284	77	13	responsibilities	responsibility	NOUN
easat-5284	77	14	,	,	PUNCT
easat-5284	77	15	duties	duty	NOUN
easat-5284	77	16	,	,	PUNCT
easat-5284	77	17	evaluation	evaluation	NOUN
easat-5284	77	18	,	,	PUNCT
easat-5284	77	19	and	and	CCONJ
easat-5284	77	20	remuneration	remuneration	NOUN
easat-5284	77	21	.	.	PUNCT
easat-5284	78	1	the	the	DET
easat-5284	78	2	audit	audit	NOUN
easat-5284	78	3	committee	committee	NOUN
easat-5284	78	4	refers	refer	VERB
easat-5284	78	5	to	to	ADP
easat-5284	78	6	internal	internal	ADJ
easat-5284	78	7	and	and	CCONJ
easat-5284	78	8	external	external	ADJ
easat-5284	78	9	auditors	auditor	NOUN
easat-5284	78	10	.	.	PUNCT
easat-5284	79	1	stakeholders	stakeholder	NOUN
easat-5284	79	2	involve	involve	VERB
easat-5284	79	3	stakeholder	stakeholder	NOUN
easat-5284	79	4	participation	participation	NOUN
easat-5284	79	5	in	in	ADP
easat-5284	79	6	management	management	NOUN
easat-5284	79	7	oversight	oversight	NOUN
easat-5284	79	8	.	.	PUNCT
easat-5284	80	1	market	market	NOUN
easat-5284	80	2	oversight	oversight	NOUN
easat-5284	80	3	encompasses	encompass	VERB
easat-5284	80	4	the	the	DET
easat-5284	80	5	market	market	NOUN
easat-5284	80	6	for	for	ADP
easat-5284	80	7	corporate	corporate	ADJ
easat-5284	80	8	control	control	NOUN
easat-5284	80	9	,	,	PUNCT
easat-5284	80	10	disclosure	disclosure	NOUN
easat-5284	80	11	,	,	PUNCT
easat-5284	80	12	and	and	CCONJ
easat-5284	80	13	institutional	institutional	ADJ
easat-5284	80	14	investors	investor	NOUN
easat-5284	80	15	[	[	X
easat-5284	80	16	15	15	NUM
easat-5284	80	17	,	,	PUNCT
easat-5284	80	18	17	17	NUM
easat-5284	80	19	]	]	PUNCT
easat-5284	80	20	.	.	PUNCT
easat-5284	81	1	there	there	PRON
easat-5284	81	2	are	be	VERB
easat-5284	81	3	several	several	ADJ
easat-5284	81	4	studies	study	NOUN
easat-5284	81	5	that	that	PRON
easat-5284	81	6	have	have	AUX
easat-5284	81	7	explored	explore	VERB
easat-5284	81	8	the	the	DET
easat-5284	81	9	effect	effect	NOUN
easat-5284	81	10	of	of	ADP
easat-5284	81	11	corporate	corporate	ADJ
easat-5284	81	12	governance	governance	NOUN
easat-5284	81	13	.	.	PUNCT
easat-5284	82	1	yoon	yoon	NOUN
easat-5284	82	2	and	and	CCONJ
easat-5284	82	3	oh	oh	INTJ
easat-5284	83	1	[	[	X
easat-5284	83	2	7	7	X
easat-5284	83	3	]	]	PUNCT
easat-5284	83	4	analyzed	analyze	VERB
easat-5284	83	5	the	the	DET
easat-5284	83	6	relationship	relationship	NOUN
easat-5284	83	7	between	between	ADP
easat-5284	83	8	corporate	corporate	ADJ
easat-5284	83	9	governance	governance	NOUN
easat-5284	83	10	evaluation	evaluation	NOUN
easat-5284	83	11	indices	index	NOUN
easat-5284	83	12	and	and	CCONJ
easat-5284	83	13	managerial	managerial	ADJ
easat-5284	83	14	performance	performance	NOUN
easat-5284	83	15	,	,	PUNCT
easat-5284	83	16	finding	find	VERB
easat-5284	83	17	that	that	SCONJ
easat-5284	83	18	firms	firm	NOUN
easat-5284	83	19	with	with	ADP
easat-5284	83	20	strong	strong	ADJ
easat-5284	83	21	governance	governance	NOUN
easat-5284	83	22	achieved	achieve	VERB
easat-5284	83	23	superior	superior	ADJ
easat-5284	83	24	managerial	managerial	ADJ
easat-5284	83	25	outcomes	outcome	NOUN
easat-5284	83	26	.	.	PUNCT
easat-5284	84	1	this	this	PRON
easat-5284	84	2	aligns	align	VERB
easat-5284	84	3	with	with	ADP
easat-5284	84	4	sohn	sohn	PROPN
easat-5284	84	5	[	[	X
easat-5284	84	6	18	18	NUM
easat-5284	84	7	]	]	PUNCT
easat-5284	84	8	study	study	NOUN
easat-5284	84	9	,	,	PUNCT
easat-5284	84	10	which	which	PRON
easat-5284	84	11	also	also	ADV
easat-5284	84	12	supported	support	VERB
easat-5284	84	13	the	the	DET
easat-5284	84	14	positive	positive	ADJ
easat-5284	84	15	link	link	NOUN
easat-5284	84	16	between	between	ADP
easat-5284	84	17	corporate	corporate	ADJ
easat-5284	84	18	governance	governance	NOUN
easat-5284	84	19	and	and	CCONJ
easat-5284	84	20	firm	firm	ADJ
easat-5284	84	21	performance	performance	NOUN
easat-5284	84	22	.	.	PUNCT
easat-5284	85	1	black	black	ADJ
easat-5284	85	2	,	,	PUNCT
easat-5284	85	3	et	et	PROPN
easat-5284	85	4	al	al	PROPN
easat-5284	85	5	.	.	PUNCT
easat-5284	86	1	[	[	X
easat-5284	86	2	8	8	NUM
easat-5284	86	3	]	]	PUNCT
easat-5284	86	4	in	in	ADP
easat-5284	86	5	their	their	PRON
easat-5284	86	6	analysis	analysis	NOUN
easat-5284	86	7	of	of	ADP
easat-5284	86	8	the	the	DET
easat-5284	86	9	relationship	relationship	NOUN
easat-5284	86	10	between	between	ADP
easat-5284	86	11	corporate	corporate	ADJ
easat-5284	86	12	governance	governance	NOUN
easat-5284	86	13	evaluation	evaluation	NOUN
easat-5284	86	14	index	index	NOUN
easat-5284	86	15	and	and	CCONJ
easat-5284	86	16	market	market	NOUN
easat-5284	86	17	value	value	NOUN
easat-5284	86	18	for	for	ADP
easat-5284	86	19	korean	korean	ADJ
easat-5284	86	20	firms	firm	NOUN
easat-5284	86	21	,	,	PUNCT
easat-5284	86	22	found	find	VERB
easat-5284	86	23	that	that	SCONJ
easat-5284	86	24	firms	firm	NOUN
easat-5284	86	25	with	with	ADP
easat-5284	86	26	higher	high	ADJ
easat-5284	86	27	corporate	corporate	ADJ
easat-5284	86	28	governance	governance	NOUN
easat-5284	86	29	evaluation	evaluation	NOUN
easat-5284	86	30	scores	score	NOUN
easat-5284	86	31	experienced	experience	VERB
easat-5284	86	32	increases	increase	NOUN
easat-5284	86	33	in	in	ADP
easat-5284	86	34	market	market	NOUN
easat-5284	86	35	value	value	NOUN
easat-5284	86	36	as	as	SCONJ
easat-5284	86	37	measured	measure	VERB
easat-5284	86	38	by	by	ADP
easat-5284	86	39	kim	kim	PROPN
easat-5284	86	40	,	,	PUNCT
easat-5284	86	41	et	et	PROPN
easat-5284	86	42	al	al	PROPN
easat-5284	86	43	.	.	PUNCT
easat-5284	87	1	[	[	X
easat-5284	87	2	19	19	NUM
easat-5284	87	3	]	]	PUNCT
easat-5284	87	4	compared	compare	VERB
easat-5284	87	5	firms	firm	NOUN
easat-5284	87	6	with	with	ADP
easat-5284	87	7	adequate	adequate	ADJ
easat-5284	87	8	or	or	CCONJ
easat-5284	87	9	higher	high	ADJ
easat-5284	87	10	governance	governance	NOUN
easat-5284	87	11	grades	grade	NOUN
easat-5284	87	12	to	to	ADP
easat-5284	87	13	those	those	PRON
easat-5284	87	14	with	with	ADP
easat-5284	87	15	below	below	ADP
easat-5284	87	16	-	-	PUNCT
easat-5284	87	17	adequate	adequate	ADJ
easat-5284	87	18	grades	grade	NOUN
easat-5284	87	19	.	.	PUNCT
easat-5284	88	1	the	the	DET
easat-5284	88	2	study	study	NOUN
easat-5284	88	3	revealed	reveal	VERB
easat-5284	88	4	that	that	SCONJ
easat-5284	88	5	firms	firm	NOUN
easat-5284	88	6	with	with	ADP
easat-5284	88	7	excellent	excellent	ADJ
easat-5284	88	8	governance	governance	NOUN
easat-5284	88	9	outperformed	outperform	VERB
easat-5284	88	10	others	other	NOUN
easat-5284	88	11	in	in	ADP
easat-5284	88	12	return	return	NOUN
easat-5284	88	13	on	on	ADP
easat-5284	88	14	total	total	ADJ
easat-5284	88	15	assets	asset	NOUN
easat-5284	88	16	(	(	PUNCT
easat-5284	88	17	roa	roa	NOUN
easat-5284	88	18	)	)	PUNCT
easat-5284	88	19	,	,	PUNCT
easat-5284	88	20	operating	operate	VERB
easat-5284	88	21	margin	margin	NOUN
easat-5284	88	22	on	on	ADP
easat-5284	88	23	sales	sale	NOUN
easat-5284	88	24	,	,	PUNCT
easat-5284	88	25	and	and	CCONJ
easat-5284	88	26	economic	economic	ADJ
easat-5284	88	27	value	value	NOUN
easat-5284	88	28	added	add	VERB
easat-5284	88	29	(	(	PUNCT
easat-5284	88	30	eva	eva	PROPN
easat-5284	88	31	)	)	PUNCT
easat-5284	88	32	,	,	PUNCT
easat-5284	88	33	all	all	DET
easat-5284	88	34	statistically	statistically	ADV
easat-5284	88	35	significant	significant	ADJ
easat-5284	88	36	metrics	metric	NOUN
easat-5284	88	37	.	.	PUNCT
easat-5284	89	1	fama	fama	PROPN
easat-5284	89	2	and	and	CCONJ
easat-5284	89	3	jensen	jensen	PROPN
easat-5284	90	1	[	[	X
easat-5284	90	2	20	20	NUM
easat-5284	90	3	]	]	PUNCT
easat-5284	90	4	investigated	investigate	VERB
easat-5284	90	5	the	the	DET
easat-5284	90	6	role	role	NOUN
easat-5284	90	7	of	of	ADP
easat-5284	90	8	outside	outside	ADJ
easat-5284	90	9	directors	director	NOUN
easat-5284	90	10	,	,	PUNCT
easat-5284	90	11	concluding	conclude	VERB
easat-5284	90	12	that	that	SCONJ
easat-5284	90	13	a	a	DET
easat-5284	90	14	higher	high	ADJ
easat-5284	90	15	proportion	proportion	NOUN
easat-5284	90	16	of	of	ADP
easat-5284	90	17	such	such	ADJ
easat-5284	90	18	directors	director	NOUN
easat-5284	90	19	enhances	enhance	VERB
easat-5284	90	20	firm	firm	ADJ
easat-5284	90	21	value	value	NOUN
easat-5284	90	22	due	due	ADP
easat-5284	90	23	to	to	ADP
easat-5284	90	24	improved	improved	ADJ
easat-5284	90	25	expertise	expertise	NOUN
easat-5284	90	26	and	and	CCONJ
easat-5284	90	27	monitoring	monitoring	NOUN
easat-5284	90	28	.	.	PUNCT
easat-5284	91	1	similarly	similarly	ADV
easat-5284	91	2	,	,	PUNCT
easat-5284	91	3	sohn	sohn	PROPN
easat-5284	91	4	[	[	X
easat-5284	91	5	18	18	NUM
easat-5284	91	6	]	]	PUNCT
easat-5284	91	7	examined	examine	VERB
easat-5284	91	8	the	the	DET
easat-5284	91	9	postimf	postimf	NOUN
easat-5284	91	10	crisis	crisis	NOUN
easat-5284	91	11	period	period	NOUN
easat-5284	91	12	in	in	ADP
easat-5284	91	13	korea	korea	PROPN
easat-5284	91	14	,	,	PUNCT
easat-5284	91	15	finding	find	VERB
easat-5284	91	16	a	a	DET
easat-5284	91	17	significant	significant	ADJ
easat-5284	91	18	positive	positive	ADJ
easat-5284	91	19	relationship	relationship	NOUN
easat-5284	91	20	between	between	ADP
easat-5284	91	21	corporate	corporate	ADJ
easat-5284	91	22	governance	governance	NOUN
easat-5284	91	23	improvements	improvement	NOUN
easat-5284	91	24	and	and	CCONJ
easat-5284	91	25	firm	firm	ADJ
easat-5284	91	26	value	value	NOUN
easat-5284	91	27	.	.	PUNCT
easat-5284	92	1	ryu	ryu	PROPN
easat-5284	92	2	and	and	CCONJ
easat-5284	92	3	ji	ji	PROPN
easat-5284	93	1	[	[	X
easat-5284	93	2	21	21	NUM
easat-5284	93	3	]	]	PUNCT
easat-5284	93	4	explored	explore	VERB
easat-5284	93	5	the	the	DET
easat-5284	93	6	relationship	relationship	NOUN
easat-5284	93	7	between	between	ADP
easat-5284	93	8	corporate	corporate	ADJ
easat-5284	93	9	governance	governance	NOUN
easat-5284	93	10	700	700	NUM
easat-5284	93	11	edelweiss	edelweiss	PROPN
easat-5284	93	12	applied	apply	VERB
easat-5284	93	13	science	science	NOUN
easat-5284	93	14	and	and	CCONJ
easat-5284	93	15	technology	technology	NOUN
easat-5284	93	16	issn	issn	PROPN
easat-5284	93	17	:	:	PUNCT
easat-5284	93	18	2576	2576	NUM
easat-5284	93	19	-	-	SYM
easat-5284	93	20	8484	8484	NUM
easat-5284	93	21	vol	vol	NOUN
easat-5284	93	22	.	.	PROPN
easat-5284	94	1	9	9	NUM
easat-5284	94	2	,	,	PUNCT
easat-5284	94	3	no	no	INTJ
easat-5284	94	4	.	.	NOUN
easat-5284	95	1	3	3	NUM
easat-5284	95	2	:	:	PUNCT
easat-5284	95	3	697	697	NUM
easat-5284	95	4	-	-	SYM
easat-5284	95	5	707	707	NUM
easat-5284	95	6	,	,	PUNCT
easat-5284	95	7	2025	2025	NUM
easat-5284	95	8	doi	doi	NOUN
easat-5284	95	9	:	:	PUNCT
easat-5284	95	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	95	11	©	©	PROPN
easat-5284	95	12	2025	2025	NUM
easat-5284	95	13	by	by	ADP
easat-5284	95	14	the	the	DET
easat-5284	95	15	author	author	NOUN
easat-5284	95	16	;	;	PUNCT
easat-5284	95	17	licensee	licensee	NOUN
easat-5284	95	18	learning	learn	VERB
easat-5284	95	19	gate	gate	PROPN
easat-5284	95	20	and	and	CCONJ
easat-5284	95	21	win	win	NOUN
easat-5284	95	22	-	-	PUNCT
easat-5284	95	23	win	win	NOUN
easat-5284	95	24	growth	growth	NOUN
easat-5284	95	25	,	,	PUNCT
easat-5284	95	26	discovering	discover	VERB
easat-5284	95	27	that	that	SCONJ
easat-5284	95	28	firms	firm	NOUN
easat-5284	95	29	with	with	ADP
easat-5284	95	30	higher	high	ADJ
easat-5284	95	31	governance	governance	NOUN
easat-5284	95	32	levels	level	NOUN
easat-5284	95	33	,	,	PUNCT
easat-5284	95	34	reduced	reduce	VERB
easat-5284	95	35	controlling	control	VERB
easat-5284	95	36	shareholder	shareholder	NOUN
easat-5284	95	37	influence	influence	NOUN
easat-5284	95	38	,	,	PUNCT
easat-5284	95	39	and	and	CCONJ
easat-5284	95	40	increased	increase	VERB
easat-5284	95	41	foreign	foreign	ADJ
easat-5284	95	42	investment	investment	NOUN
easat-5284	95	43	ratios	ratio	NOUN
easat-5284	95	44	were	be	AUX
easat-5284	95	45	more	more	ADV
easat-5284	95	46	actively	actively	ADV
easat-5284	95	47	engaged	engage	VERB
easat-5284	95	48	in	in	ADP
easat-5284	95	49	win	win	NOUN
easat-5284	95	50	-	-	PUNCT
easat-5284	95	51	win	win	NOUN
easat-5284	95	52	growth	growth	NOUN
easat-5284	95	53	initiatives	initiative	NOUN
easat-5284	95	54	.	.	PUNCT
easat-5284	96	1	these	these	DET
easat-5284	96	2	findings	finding	NOUN
easat-5284	96	3	collectively	collectively	ADV
easat-5284	96	4	underline	underline	VERB
easat-5284	96	5	the	the	DET
easat-5284	96	6	critical	critical	ADJ
easat-5284	96	7	role	role	NOUN
easat-5284	96	8	of	of	ADP
easat-5284	96	9	robust	robust	ADJ
easat-5284	96	10	corporate	corporate	ADJ
easat-5284	96	11	governance	governance	NOUN
easat-5284	96	12	in	in	ADP
easat-5284	96	13	driving	drive	VERB
easat-5284	96	14	firm	firm	ADJ
easat-5284	96	15	performance	performance	NOUN
easat-5284	96	16	,	,	PUNCT
easat-5284	96	17	market	market	NOUN
easat-5284	96	18	value	value	NOUN
easat-5284	96	19	,	,	PUNCT
easat-5284	96	20	and	and	CCONJ
easat-5284	96	21	sustainable	sustainable	ADJ
easat-5284	96	22	growth	growth	NOUN
easat-5284	96	23	.	.	PUNCT
easat-5284	97	1	prior	prior	ADJ
easat-5284	97	2	studies	study	NOUN
easat-5284	97	3	have	have	AUX
easat-5284	97	4	consistently	consistently	ADV
easat-5284	97	5	demonstrated	demonstrate	VERB
easat-5284	97	6	that	that	SCONJ
easat-5284	97	7	firms	firm	NOUN
easat-5284	97	8	with	with	ADP
easat-5284	97	9	robust	robust	ADJ
easat-5284	97	10	corporate	corporate	ADJ
easat-5284	97	11	governance	governance	NOUN
easat-5284	97	12	structures	structure	NOUN
easat-5284	97	13	outperform	outperform	VERB
easat-5284	97	14	their	their	PRON
easat-5284	97	15	peers	peer	NOUN
easat-5284	97	16	in	in	ADP
easat-5284	97	17	terms	term	NOUN
easat-5284	97	18	of	of	ADP
easat-5284	97	19	financial	financial	ADJ
easat-5284	97	20	performance	performance	NOUN
easat-5284	97	21	,	,	PUNCT
easat-5284	97	22	market	market	NOUN
easat-5284	97	23	valuation	valuation	NOUN
easat-5284	97	24	,	,	PUNCT
easat-5284	97	25	and	and	CCONJ
easat-5284	97	26	stakeholder	stakeholder	NOUN
easat-5284	97	27	trust	trust	NOUN
easat-5284	97	28	[	[	X
easat-5284	97	29	7	7	NUM
easat-5284	97	30	,	,	PUNCT
easat-5284	97	31	8	8	NUM
easat-5284	97	32	,	,	PUNCT
easat-5284	97	33	22	22	NUM
easat-5284	97	34	]	]	PUNCT
easat-5284	97	35	.	.	PUNCT
easat-5284	98	1	strong	strong	ADJ
easat-5284	98	2	governance	governance	NOUN
easat-5284	98	3	frameworks	framework	NOUN
easat-5284	98	4	not	not	PART
easat-5284	98	5	only	only	ADV
easat-5284	98	6	enhance	enhance	VERB
easat-5284	98	7	managerial	managerial	ADJ
easat-5284	98	8	oversight	oversight	NOUN
easat-5284	98	9	but	but	CCONJ
easat-5284	98	10	also	also	ADV
easat-5284	98	11	create	create	VERB
easat-5284	98	12	an	an	DET
easat-5284	98	13	environment	environment	NOUN
easat-5284	98	14	conducive	conducive	ADJ
easat-5284	98	15	to	to	ADP
easat-5284	98	16	the	the	DET
easat-5284	98	17	effective	effective	ADJ
easat-5284	98	18	operation	operation	NOUN
easat-5284	98	19	of	of	ADP
easat-5284	98	20	internal	internal	ADJ
easat-5284	98	21	control	control	NOUN
easat-5284	98	22	systems	system	NOUN
easat-5284	98	23	.	.	PUNCT
easat-5284	99	1	within	within	ADP
easat-5284	99	2	this	this	DET
easat-5284	99	3	context	context	NOUN
easat-5284	99	4	,	,	PUNCT
easat-5284	99	5	the	the	DET
easat-5284	99	6	quality	quality	NOUN
easat-5284	99	7	of	of	ADP
easat-5284	99	8	human	human	ADJ
easat-5284	99	9	resources	resource	NOUN
easat-5284	99	10	dedicated	dedicate	VERB
easat-5284	99	11	to	to	ADP
easat-5284	99	12	internal	internal	ADJ
easat-5284	99	13	control	control	NOUN
easat-5284	99	14	systems	system	NOUN
easat-5284	99	15	emerges	emerge	VERB
easat-5284	99	16	as	as	ADP
easat-5284	99	17	a	a	DET
easat-5284	99	18	critical	critical	ADJ
easat-5284	99	19	determinant	determinant	NOUN
easat-5284	99	20	of	of	ADP
easat-5284	99	21	system	system	NOUN
easat-5284	99	22	effectiveness	effectiveness	NOUN
easat-5284	99	23	.	.	PUNCT
easat-5284	100	1	research	research	NOUN
easat-5284	100	2	has	have	AUX
easat-5284	100	3	shown	show	VERB
easat-5284	100	4	that	that	SCONJ
easat-5284	100	5	adequate	adequate	ADJ
easat-5284	100	6	investment	investment	NOUN
easat-5284	100	7	in	in	ADP
easat-5284	100	8	human	human	ADJ
easat-5284	100	9	resources	resource	NOUN
easat-5284	100	10	for	for	ADP
easat-5284	100	11	internal	internal	ADJ
easat-5284	100	12	control	control	NOUN
easat-5284	100	13	system	system	NOUN
easat-5284	100	14	reduces	reduce	VERB
easat-5284	100	15	the	the	DET
easat-5284	100	16	likelihood	likelihood	NOUN
easat-5284	100	17	of	of	ADP
easat-5284	100	18	material	material	NOUN
easat-5284	100	19	weaknesses	weakness	NOUN
easat-5284	100	20	and	and	CCONJ
easat-5284	100	21	improves	improve	VERB
easat-5284	100	22	financial	financial	ADJ
easat-5284	100	23	reporting	reporting	NOUN
easat-5284	100	24	reliability	reliability	NOUN
easat-5284	101	1	[	[	X
easat-5284	101	2	1	1	NUM
easat-5284	101	3	,	,	PUNCT
easat-5284	101	4	10	10	NUM
easat-5284	101	5	]	]	PUNCT
easat-5284	101	6	.	.	PUNCT
easat-5284	102	1	furthermore	furthermore	ADV
easat-5284	102	2	,	,	PUNCT
easat-5284	102	3	firms	firm	NOUN
easat-5284	102	4	with	with	ADP
easat-5284	102	5	high	high	ADJ
easat-5284	102	6	-	-	PUNCT
easat-5284	102	7	quality	quality	NOUN
easat-5284	102	8	personnel	personnel	NOUN
easat-5284	102	9	in	in	ADP
easat-5284	102	10	internal	internal	ADJ
easat-5284	102	11	control	control	NOUN
easat-5284	102	12	systems	system	NOUN
easat-5284	102	13	demonstrate	demonstrate	VERB
easat-5284	102	14	superior	superior	ADJ
easat-5284	102	15	accrual	accrual	ADJ
easat-5284	102	16	quality	quality	NOUN
easat-5284	102	17	and	and	CCONJ
easat-5284	102	18	operational	operational	ADJ
easat-5284	102	19	efficiency	efficiency	NOUN
easat-5284	102	20	[	[	X
easat-5284	102	21	2	2	NUM
easat-5284	102	22	]	]	PUNCT
easat-5284	102	23	.	.	PUNCT
easat-5284	103	1	when	when	SCONJ
easat-5284	103	2	firms	firm	NOUN
easat-5284	103	3	with	with	ADP
easat-5284	103	4	strong	strong	ADJ
easat-5284	103	5	corporate	corporate	ADJ
easat-5284	103	6	governance	governance	NOUN
easat-5284	103	7	also	also	ADV
easat-5284	103	8	prioritize	prioritize	VERB
easat-5284	103	9	the	the	DET
easat-5284	103	10	development	development	NOUN
easat-5284	103	11	of	of	ADP
easat-5284	103	12	human	human	ADJ
easat-5284	103	13	resources	resource	NOUN
easat-5284	103	14	for	for	ADP
easat-5284	103	15	internal	internal	ADJ
easat-5284	103	16	control	control	NOUN
easat-5284	103	17	systems	system	NOUN
easat-5284	103	18	,	,	PUNCT
easat-5284	103	19	they	they	PRON
easat-5284	103	20	are	be	AUX
easat-5284	103	21	better	well	ADV
easat-5284	103	22	positioned	positioned	ADJ
easat-5284	103	23	to	to	PART
easat-5284	103	24	achieve	achieve	VERB
easat-5284	103	25	operational	operational	ADJ
easat-5284	103	26	excellence	excellence	NOUN
easat-5284	103	27	and	and	CCONJ
easat-5284	103	28	gain	gain	VERB
easat-5284	103	29	stakeholder	stakeholder	NOUN
easat-5284	103	30	trust	trust	PROPN
easat-5284	103	31	.	.	PUNCT
easat-5284	104	1	this	this	DET
easat-5284	104	2	synergy	synergy	NOUN
easat-5284	104	3	between	between	ADP
easat-5284	104	4	governance	governance	NOUN
easat-5284	104	5	and	and	CCONJ
easat-5284	104	6	internal	internal	ADJ
easat-5284	104	7	control	control	NOUN
easat-5284	104	8	capabilities	capability	NOUN
easat-5284	104	9	is	be	AUX
easat-5284	104	10	likely	likely	ADJ
easat-5284	104	11	to	to	PART
easat-5284	104	12	enhance	enhance	VERB
easat-5284	104	13	a	a	DET
easat-5284	104	14	firm	firm	NOUN
easat-5284	104	15	's	's	PART
easat-5284	104	16	reputation	reputation	NOUN
easat-5284	104	17	and	and	CCONJ
easat-5284	104	18	increase	increase	VERB
easat-5284	104	19	its	its	PRON
easat-5284	104	20	chances	chance	NOUN
easat-5284	104	21	of	of	ADP
easat-5284	104	22	being	be	AUX
easat-5284	104	23	recognized	recognize	VERB
easat-5284	104	24	as	as	ADP
easat-5284	104	25	one	one	NUM
easat-5284	104	26	of	of	ADP
easat-5284	104	27	korea	korea	PROPN
easat-5284	104	28	's	's	PART
easat-5284	104	29	most	most	ADV
easat-5284	104	30	admired	admire	VERB
easat-5284	104	31	companies	company	NOUN
easat-5284	104	32	.	.	PUNCT
easat-5284	105	1	therefore	therefore	ADV
easat-5284	105	2	,	,	PUNCT
easat-5284	105	3	the	the	DET
easat-5284	105	4	second	second	ADJ
easat-5284	105	5	hypothesis	hypothesis	NOUN
easat-5284	105	6	is	be	AUX
easat-5284	105	7	established	establish	VERB
easat-5284	105	8	as	as	SCONJ
easat-5284	105	9	follows	follow	VERB
easat-5284	105	10	:	:	PUNCT
easat-5284	105	11	hypothesis	hypothesis	NOUN
easat-5284	105	12	2	2	NUM
easat-5284	105	13	:	:	PUNCT
easat-5284	105	14	firms	firm	NOUN
easat-5284	105	15	with	with	ADP
easat-5284	105	16	higher	high	ADJ
easat-5284	105	17	levels	level	NOUN
easat-5284	105	18	of	of	ADP
easat-5284	105	19	corporate	corporate	ADJ
easat-5284	105	20	governance	governance	NOUN
easat-5284	105	21	are	be	AUX
easat-5284	105	22	more	more	ADV
easat-5284	105	23	likely	likely	ADJ
easat-5284	105	24	to	to	PART
easat-5284	105	25	have	have	VERB
easat-5284	105	26	their	their	PRON
easat-5284	105	27	human	human	ADJ
easat-5284	105	28	resources	resource	NOUN
easat-5284	105	29	of	of	ADP
easat-5284	105	30	internal	internal	ADJ
easat-5284	105	31	control	control	NOUN
easat-5284	105	32	system	system	NOUN
easat-5284	105	33	contribute	contribute	VERB
easat-5284	105	34	to	to	ADP
easat-5284	105	35	being	be	AUX
easat-5284	105	36	designated	designate	VERB
easat-5284	105	37	as	as	ADP
easat-5284	105	38	one	one	NUM
easat-5284	105	39	of	of	ADP
easat-5284	105	40	the	the	DET
easat-5284	105	41	most	most	ADV
easat-5284	105	42	admired	admire	VERB
easat-5284	105	43	companies	company	NOUN
easat-5284	105	44	.	.	PUNCT
easat-5284	106	1	3	3	X
easat-5284	106	2	.	.	X
easat-5284	106	3	methodology	methodology	NOUN
easat-5284	106	4	3.1	3.1	NUM
easat-5284	106	5	.	.	PUNCT
easat-5284	106	6	data	datum	NOUN
easat-5284	106	7	collection	collection	NOUN
easat-5284	106	8	process	process	NOUN
easat-5284	106	9	table	table	NOUN
easat-5284	106	10	1	1	NUM
easat-5284	106	11	outlines	outline	VERB
easat-5284	106	12	the	the	DET
easat-5284	106	13	procedures	procedure	NOUN
easat-5284	106	14	undertaken	undertake	VERB
easat-5284	106	15	to	to	PART
easat-5284	106	16	derive	derive	VERB
easat-5284	106	17	the	the	DET
easat-5284	106	18	final	final	ADJ
easat-5284	106	19	sample	sample	NOUN
easat-5284	106	20	for	for	ADP
easat-5284	106	21	hypothesis	hypothesis	NOUN
easat-5284	106	22	testing	testing	NOUN
easat-5284	106	23	.	.	PUNCT
easat-5284	107	1	to	to	PART
easat-5284	107	2	ensure	ensure	VERB
easat-5284	107	3	sample	sample	NOUN
easat-5284	107	4	homogeneity	homogeneity	NOUN
easat-5284	107	5	,	,	PUNCT
easat-5284	107	6	this	this	DET
easat-5284	107	7	study	study	NOUN
easat-5284	107	8	focuses	focus	VERB
easat-5284	107	9	on	on	ADP
easat-5284	107	10	non	non	ADJ
easat-5284	107	11	-	-	ADJ
easat-5284	107	12	financial	financial	ADJ
easat-5284	107	13	industry	industry	NOUN
easat-5284	107	14	firms	firm	NOUN
easat-5284	107	15	from	from	ADP
easat-5284	107	16	2016	2016	NUM
easat-5284	107	17	to	to	ADP
easat-5284	107	18	2021	2021	NUM
easat-5284	107	19	.	.	PUNCT
easat-5284	108	1	companies	company	NOUN
easat-5284	108	2	with	with	ADP
easat-5284	108	3	fiscal	fiscal	ADJ
easat-5284	108	4	year	year	NOUN
easat-5284	108	5	-	-	PUNCT
easat-5284	108	6	ends	end	NOUN
easat-5284	108	7	other	other	ADJ
easat-5284	108	8	than	than	ADP
easat-5284	108	9	december	december	PROPN
easat-5284	108	10	were	be	AUX
easat-5284	108	11	excluded	exclude	VERB
easat-5284	108	12	to	to	PART
easat-5284	108	13	maintain	maintain	VERB
easat-5284	108	14	consistency	consistency	NOUN
easat-5284	108	15	in	in	ADP
easat-5284	108	16	financial	financial	ADJ
easat-5284	108	17	reporting	reporting	NOUN
easat-5284	108	18	.	.	PUNCT
easat-5284	109	1	the	the	DET
easat-5284	109	2	human	human	ADJ
easat-5284	109	3	resource	resource	NOUN
easat-5284	109	4	data	datum	NOUN
easat-5284	109	5	of	of	ADP
easat-5284	109	6	internal	internal	ADJ
easat-5284	109	7	control	control	NOUN
easat-5284	109	8	system	system	NOUN
easat-5284	109	9	was	be	AUX
easat-5284	109	10	manually	manually	ADV
easat-5284	109	11	collected	collect	VERB
easat-5284	109	12	from	from	ADP
easat-5284	109	13	the	the	DET
easat-5284	109	14	publicly	publicly	ADV
easat-5284	109	15	available	available	ADJ
easat-5284	109	16	business	business	NOUN
easat-5284	109	17	reports	report	NOUN
easat-5284	109	18	.	.	PUNCT
easat-5284	110	1	additionally	additionally	ADV
easat-5284	110	2	,	,	PUNCT
easat-5284	110	3	the	the	DET
easat-5284	110	4	sample	sample	NOUN
easat-5284	110	5	was	be	AUX
easat-5284	110	6	restricted	restrict	VERB
easat-5284	110	7	to	to	ADP
easat-5284	110	8	firms	firm	NOUN
easat-5284	110	9	for	for	ADP
easat-5284	110	10	which	which	PRON
easat-5284	110	11	data	datum	NOUN
easat-5284	110	12	on	on	ADP
easat-5284	110	13	the	the	DET
easat-5284	110	14	designation	designation	NOUN
easat-5284	110	15	of	of	ADP
easat-5284	110	16	admired	admire	VERB
easat-5284	110	17	companies	company	NOUN
easat-5284	110	18	,	,	PUNCT
easat-5284	110	19	obtained	obtain	VERB
easat-5284	110	20	from	from	ADP
easat-5284	110	21	korea	korea	PROPN
easat-5284	110	22	management	management	PROPN
easat-5284	110	23	association	association	PROPN
easat-5284	110	24	consultants	consultant	NOUN
easat-5284	110	25	(	(	PUNCT
easat-5284	110	26	kmac	kmac	PROPN
easat-5284	110	27	)	)	PUNCT
easat-5284	110	28	,	,	PUNCT
easat-5284	110	29	was	be	AUX
easat-5284	110	30	available	available	ADJ
easat-5284	110	31	.	.	PUNCT
easat-5284	111	1	governance	governance	NOUN
easat-5284	111	2	scores	score	NOUN
easat-5284	111	3	were	be	AUX
easat-5284	111	4	sourced	source	VERB
easat-5284	111	5	from	from	ADP
easat-5284	111	6	the	the	DET
easat-5284	111	7	korea	korea	PROPN
easat-5284	111	8	corporate	corporate	ADJ
easat-5284	111	9	governance	governance	NOUN
easat-5284	111	10	service	service	NOUN
easat-5284	111	11	(	(	PUNCT
easat-5284	111	12	kcgs	kcgs	PROPN
easat-5284	111	13	)	)	PUNCT
easat-5284	111	14	,	,	PUNCT
easat-5284	111	15	while	while	SCONJ
easat-5284	111	16	financial	financial	ADJ
easat-5284	111	17	data	datum	NOUN
easat-5284	111	18	was	be	AUX
easat-5284	111	19	retrieved	retrieve	VERB
easat-5284	111	20	from	from	ADP
easat-5284	111	21	the	the	DET
easat-5284	111	22	fn	fn	NOUN
easat-5284	111	23	-	-	PUNCT
easat-5284	111	24	guide	guide	NOUN
easat-5284	111	25	database	database	NOUN
easat-5284	111	26	.	.	PUNCT
easat-5284	112	1	firms	firm	NOUN
easat-5284	112	2	lacking	lack	VERB
easat-5284	112	3	financial	financial	ADJ
easat-5284	112	4	data	datum	NOUN
easat-5284	112	5	and	and	CCONJ
easat-5284	112	6	those	those	PRON
easat-5284	112	7	operating	operate	VERB
easat-5284	112	8	within	within	ADP
easat-5284	112	9	the	the	DET
easat-5284	112	10	financial	financial	ADJ
easat-5284	112	11	industry	industry	NOUN
easat-5284	112	12	were	be	AUX
easat-5284	112	13	excluded	exclude	VERB
easat-5284	112	14	from	from	ADP
easat-5284	112	15	the	the	DET
easat-5284	112	16	sample	sample	NOUN
easat-5284	112	17	.	.	PUNCT
easat-5284	113	1	additionally	additionally	ADV
easat-5284	113	2	,	,	PUNCT
easat-5284	113	3	the	the	DET
easat-5284	113	4	top	top	NOUN
easat-5284	113	5	and	and	CCONJ
easat-5284	113	6	bottom	bottom	ADJ
easat-5284	113	7	1	1	NUM
easat-5284	113	8	%	%	NOUN
easat-5284	113	9	of	of	ADP
easat-5284	113	10	values	value	NOUN
easat-5284	113	11	for	for	ADP
easat-5284	113	12	dependent	dependent	ADJ
easat-5284	113	13	and	and	CCONJ
easat-5284	113	14	independent	independent	ADJ
easat-5284	113	15	variables	variable	NOUN
easat-5284	113	16	were	be	AUX
easat-5284	113	17	winsorized	winsorize	VERB
easat-5284	113	18	to	to	PART
easat-5284	113	19	mitigate	mitigate	VERB
easat-5284	113	20	the	the	DET
easat-5284	113	21	influence	influence	NOUN
easat-5284	113	22	of	of	ADP
easat-5284	113	23	outliers	outlier	NOUN
easat-5284	113	24	.	.	PUNCT
easat-5284	114	1	following	follow	VERB
easat-5284	114	2	these	these	DET
easat-5284	114	3	selection	selection	NOUN
easat-5284	114	4	and	and	CCONJ
easat-5284	114	5	cleaning	cleaning	NOUN
easat-5284	114	6	processes	process	NOUN
easat-5284	114	7	,	,	PUNCT
easat-5284	114	8	a	a	DET
easat-5284	114	9	final	final	ADJ
easat-5284	114	10	dataset	dataset	NOUN
easat-5284	114	11	comprising	comprise	VERB
easat-5284	114	12	829	829	NUM
easat-5284	114	13	firm	firm	ADJ
easat-5284	114	14	-	-	PUNCT
easat-5284	114	15	year	year	NOUN
easat-5284	114	16	observations	observation	NOUN
easat-5284	114	17	was	be	AUX
easat-5284	114	18	obtained	obtain	VERB
easat-5284	114	19	.	.	PUNCT
easat-5284	114	20	table	table	NOUN
easat-5284	114	21	1	1	NUM
easat-5284	114	22	.	.	PUNCT
easat-5284	115	1	the	the	DET
easat-5284	115	2	data	data	NOUN
easat-5284	115	3	description	description	NOUN
easat-5284	115	4	.	.	PUNCT
easat-5284	116	1	firm	firm	ADJ
easat-5284	116	2	-	-	PUNCT
easat-5284	116	3	year	year	NOUN
easat-5284	116	4	observations	observation	NOUN
easat-5284	116	5	from	from	ADP
easat-5284	116	6	2016	2016	NUM
easat-5284	116	7	to	to	ADP
easat-5284	116	8	2021	2021	NUM
easat-5284	116	9	with	with	ADP
easat-5284	116	10	information	information	NOUN
easat-5284	116	11	on	on	ADP
easat-5284	116	12	human	human	ADJ
easat-5284	116	13	resource	resource	NOUN
easat-5284	116	14	internal	internal	ADJ
easat-5284	116	15	control	control	NOUN
easat-5284	116	16	system	system	NOUN
easat-5284	116	17	,	,	PUNCT
easat-5284	116	18	the	the	DET
easat-5284	116	19	most	most	ADV
easat-5284	116	20	admired	admire	VERB
easat-5284	116	21	firms	firm	NOUN
easat-5284	116	22	,	,	PUNCT
easat-5284	116	23	and	and	CCONJ
easat-5284	116	24	governance	governance	NOUN
easat-5284	116	25	score	score	NOUN
easat-5284	116	26	with	with	ADP
easat-5284	116	27	december	december	PROPN
easat-5284	116	28	fiscal	fiscal	ADJ
easat-5284	116	29	year	year	NOUN
easat-5284	116	30	-	-	PUNCT
easat-5284	116	31	end	end	NOUN
easat-5284	116	32	2,537	2,537	NUM
easat-5284	116	33	less	less	ADJ
easat-5284	116	34	:	:	PUNCT
easat-5284	116	35	missing	miss	VERB
easat-5284	116	36	data	datum	NOUN
easat-5284	116	37	for	for	ADP
easat-5284	116	38	control	control	NOUN
easat-5284	116	39	variables	variable	VERB
easat-5284	116	40	1,708	1,708	NUM
easat-5284	116	41	final	final	ADJ
easat-5284	116	42	observation	observation	NOUN
easat-5284	116	43	829	829	NUM
easat-5284	116	44	3.2	3.2	NUM
easat-5284	116	45	.	.	PUNCT
easat-5284	117	1	research	research	NOUN
easat-5284	117	2	model	model	NOUN
easat-5284	117	3	the	the	DET
easat-5284	117	4	following	follow	VERB
easat-5284	117	5	regression	regression	NOUN
easat-5284	117	6	model	model	NOUN
easat-5284	117	7	is	be	AUX
easat-5284	117	8	employed	employ	VERB
easat-5284	117	9	to	to	PART
easat-5284	117	10	verify	verify	VERB
easat-5284	117	11	the	the	DET
easat-5284	117	12	relationship	relationship	NOUN
easat-5284	117	13	between	between	ADP
easat-5284	117	14	human	human	ADJ
easat-5284	117	15	resources	resource	NOUN
easat-5284	117	16	of	of	ADP
easat-5284	117	17	internal	internal	ADJ
easat-5284	117	18	control	control	NOUN
easat-5284	117	19	system	system	NOUN
easat-5284	117	20	and	and	CCONJ
easat-5284	117	21	designation	designation	NOUN
easat-5284	117	22	as	as	ADP
easat-5284	117	23	the	the	DET
easat-5284	117	24	most	most	ADV
easat-5284	117	25	admired	admire	VERB
easat-5284	117	26	firms	firm	NOUN
easat-5284	117	27	.	.	PUNCT
easat-5284	118	1	equation	equation	NOUN
easat-5284	118	2	(	(	PUNCT
easat-5284	118	3	1	1	X
easat-5284	118	4	)	)	PUNCT
easat-5284	118	5	is	be	AUX
easat-5284	118	6	designed	design	VERB
easat-5284	118	7	with	with	ADP
easat-5284	118	8	the	the	DET
easat-5284	118	9	purpose	purpose	NOUN
easat-5284	118	10	of	of	ADP
easat-5284	118	11	testing	test	VERB
easat-5284	118	12	such	such	ADJ
easat-5284	118	13	relationships	relationship	NOUN
easat-5284	118	14	,	,	PUNCT
easat-5284	118	15	addressing	address	VERB
easat-5284	118	16	the	the	DET
easat-5284	118	17	first	first	ADJ
easat-5284	118	18	hypothesis	hypothesis	NOUN
easat-5284	118	19	.	.	PUNCT
easat-5284	119	1	701	701	NUM
easat-5284	119	2	edelweiss	edelweiss	PROPN
easat-5284	119	3	applied	apply	VERB
easat-5284	119	4	science	science	NOUN
easat-5284	119	5	and	and	CCONJ
easat-5284	119	6	technology	technology	NOUN
easat-5284	119	7	issn	issn	PROPN
easat-5284	119	8	:	:	PUNCT
easat-5284	119	9	2576	2576	NUM
easat-5284	119	10	-	-	SYM
easat-5284	119	11	8484	8484	NUM
easat-5284	119	12	vol	vol	NOUN
easat-5284	119	13	.	.	PROPN
easat-5284	120	1	9	9	NUM
easat-5284	120	2	,	,	PUNCT
easat-5284	120	3	no	no	INTJ
easat-5284	120	4	.	.	NOUN
easat-5284	121	1	3	3	NUM
easat-5284	121	2	:	:	PUNCT
easat-5284	121	3	697	697	NUM
easat-5284	121	4	-	-	SYM
easat-5284	121	5	707	707	NUM
easat-5284	121	6	,	,	PUNCT
easat-5284	121	7	2025	2025	NUM
easat-5284	121	8	doi	doi	NOUN
easat-5284	121	9	:	:	PUNCT
easat-5284	121	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	121	11	©	©	PROPN
easat-5284	121	12	2025	2025	NUM
easat-5284	121	13	by	by	ADP
easat-5284	121	14	the	the	DET
easat-5284	121	15	author	author	NOUN
easat-5284	121	16	;	;	PUNCT
easat-5284	121	17	licensee	licensee	PROPN
easat-5284	121	18	learning	learn	VERB
easat-5284	121	19	gate	gate	NOUN
easat-5284	121	20	to	to	PART
easat-5284	121	21	test	test	VERB
easat-5284	121	22	the	the	DET
easat-5284	121	23	hypothesis	hypothesis	NOUN
easat-5284	121	24	,	,	PUNCT
easat-5284	121	25	the	the	DET
easat-5284	121	26	level	level	NOUN
easat-5284	121	27	of	of	ADP
easat-5284	121	28	human	human	ADJ
easat-5284	121	29	resource	resource	NOUN
easat-5284	121	30	investment	investment	NOUN
easat-5284	121	31	in	in	ADP
easat-5284	121	32	the	the	DET
easat-5284	121	33	internal	internal	ADJ
easat-5284	121	34	control	control	NOUN
easat-5284	121	35	system	system	NOUN
easat-5284	121	36	was	be	AUX
easat-5284	121	37	measured	measure	VERB
easat-5284	121	38	based	base	VERB
easat-5284	121	39	on	on	ADP
easat-5284	121	40	the	the	DET
easat-5284	121	41	total	total	ADJ
easat-5284	121	42	investment	investment	NOUN
easat-5284	121	43	in	in	ADP
easat-5284	121	44	personnel	personnel	NOUN
easat-5284	121	45	responsible	responsible	ADJ
easat-5284	121	46	for	for	ADP
easat-5284	121	47	the	the	DET
easat-5284	121	48	internal	internal	ADJ
easat-5284	121	49	control	control	NOUN
easat-5284	121	50	system	system	NOUN
easat-5284	121	51	.	.	PUNCT
easat-5284	122	1	in	in	ADP
easat-5284	122	2	this	this	DET
easat-5284	122	3	study	study	NOUN
easat-5284	122	4	,	,	PUNCT
easat-5284	122	5	the	the	DET
easat-5284	122	6	human	human	ADJ
easat-5284	122	7	resources	resource	NOUN
easat-5284	122	8	of	of	ADP
easat-5284	122	9	internal	internal	ADJ
easat-5284	122	10	control	control	NOUN
easat-5284	122	11	systems	system	NOUN
easat-5284	122	12	is	be	AUX
easat-5284	122	13	divided	divide	VERB
easat-5284	122	14	into	into	ADP
easat-5284	122	15	two	two	NUM
easat-5284	122	16	,	,	PUNCT
easat-5284	122	17	oversight	oversight	NOUN
easat-5284	122	18	and	and	CCONJ
easat-5284	122	19	operational	operational	ADJ
easat-5284	122	20	bodies	body	NOUN
easat-5284	122	21	.	.	PUNCT
easat-5284	123	1	the	the	DET
easat-5284	123	2	best	good	ADJ
easat-5284	123	3	practice	practice	NOUN
easat-5284	123	4	guidelines	guideline	NOUN
easat-5284	123	5	for	for	ADP
easat-5284	123	6	the	the	DET
easat-5284	123	7	internal	internal	ADJ
easat-5284	123	8	control	control	NOUN
easat-5284	123	9	system	system	NOUN
easat-5284	123	10	state	state	NOUN
easat-5284	123	11	that	that	SCONJ
easat-5284	123	12	the	the	DET
easat-5284	123	13	board	board	NOUN
easat-5284	123	14	of	of	ADP
easat-5284	123	15	directors	director	NOUN
easat-5284	123	16	oversees	oversee	VERB
easat-5284	123	17	the	the	DET
easat-5284	123	18	overall	overall	ADJ
easat-5284	123	19	design	design	NOUN
easat-5284	123	20	and	and	CCONJ
easat-5284	123	21	operation	operation	NOUN
easat-5284	123	22	of	of	ADP
easat-5284	123	23	the	the	DET
easat-5284	123	24	internal	internal	ADJ
easat-5284	123	25	control	control	NOUN
easat-5284	123	26	system	system	NOUN
easat-5284	123	27	carried	carry	VERB
easat-5284	123	28	out	out	ADP
easat-5284	123	29	by	by	ADP
easat-5284	123	30	management	management	NOUN
easat-5284	123	31	,	,	PUNCT
easat-5284	123	32	and	and	CCONJ
easat-5284	123	33	the	the	DET
easat-5284	123	34	audit	audit	NOUN
easat-5284	123	35	committee	committee	NOUN
easat-5284	123	36	independently	independently	ADV
easat-5284	123	37	evaluates	evaluate	VERB
easat-5284	123	38	the	the	DET
easat-5284	123	39	internal	internal	ADJ
easat-5284	123	40	control	control	NOUN
easat-5284	123	41	system	system	NOUN
easat-5284	123	42	to	to	PART
easat-5284	123	43	support	support	VERB
easat-5284	123	44	its	its	PRON
easat-5284	123	45	proper	proper	ADJ
easat-5284	123	46	operation	operation	NOUN
easat-5284	123	47	and	and	CCONJ
easat-5284	123	48	improvement	improvement	NOUN
easat-5284	123	49	.	.	PUNCT
easat-5284	124	1	additionally	additionally	ADV
easat-5284	124	2	,	,	PUNCT
easat-5284	124	3	accounting	accounting	NOUN
easat-5284	124	4	,	,	PUNCT
easat-5284	124	5	financial	financial	ADJ
easat-5284	124	6	,	,	PUNCT
easat-5284	124	7	it	it	PRON
easat-5284	124	8	and	and	CCONJ
easat-5284	124	9	disclosure	disclosure	NOUN
easat-5284	124	10	departments	department	NOUN
easat-5284	124	11	function	function	VERB
easat-5284	124	12	as	as	ADP
easat-5284	124	13	operational	operational	ADJ
easat-5284	124	14	departments	department	NOUN
easat-5284	124	15	,	,	PUNCT
easat-5284	124	16	which	which	PRON
easat-5284	124	17	are	be	AUX
easat-5284	124	18	explicitly	explicitly	ADV
easat-5284	124	19	distinct	distinct	ADJ
easat-5284	124	20	from	from	ADP
easat-5284	124	21	the	the	DET
easat-5284	124	22	roles	role	NOUN
easat-5284	124	23	of	of	ADP
easat-5284	124	24	the	the	DET
easat-5284	124	25	board	board	NOUN
easat-5284	124	26	of	of	ADP
easat-5284	124	27	directors	director	NOUN
easat-5284	124	28	and	and	CCONJ
easat-5284	124	29	audit	audit	NOUN
easat-5284	124	30	committee	committee	NOUN
easat-5284	124	31	.	.	PUNCT
easat-5284	125	1	therefore	therefore	ADV
easat-5284	125	2	,	,	PUNCT
easat-5284	125	3	it	it	PRON
easat-5284	125	4	is	be	AUX
easat-5284	125	5	necessary	necessary	ADJ
easat-5284	125	6	to	to	PART
easat-5284	125	7	examine	examine	VERB
easat-5284	125	8	the	the	DET
easat-5284	125	9	impact	impact	NOUN
easat-5284	125	10	of	of	ADP
easat-5284	125	11	human	human	ADJ
easat-5284	125	12	resource	resource	NOUN
easat-5284	125	13	investments	investment	NOUN
easat-5284	125	14	in	in	ADP
easat-5284	125	15	the	the	DET
easat-5284	125	16	oversight	oversight	NOUN
easat-5284	125	17	and	and	CCONJ
easat-5284	125	18	operational	operational	ADJ
easat-5284	125	19	department	department	NOUN
easat-5284	125	20	personnel	personnel	NOUN
easat-5284	125	21	on	on	ADP
easat-5284	125	22	the	the	DET
easat-5284	125	23	designation	designation	NOUN
easat-5284	125	24	as	as	ADP
easat-5284	125	25	the	the	DET
easat-5284	125	26	most	most	ADV
easat-5284	125	27	admired	admire	VERB
easat-5284	125	28	companies	company	NOUN
easat-5284	125	29	.	.	PUNCT
easat-5284	126	1	in	in	ADP
easat-5284	126	2	equation	equation	NOUN
easat-5284	126	3	(	(	PUNCT
easat-5284	126	4	1	1	NUM
easat-5284	126	5	)	)	PUNCT
easat-5284	126	6	,	,	PUNCT
easat-5284	126	7	ab	ab	PROPN
easat-5284	126	8	implies	imply	VERB
easat-5284	126	9	the	the	DET
easat-5284	126	10	oversight	oversight	NOUN
easat-5284	126	11	bodies	body	NOUN
easat-5284	126	12	,	,	PUNCT
easat-5284	126	13	including	include	VERB
easat-5284	126	14	the	the	DET
easat-5284	126	15	audit	audit	NOUN
easat-5284	126	16	committee	committee	NOUN
easat-5284	126	17	and	and	CCONJ
easat-5284	126	18	the	the	DET
easat-5284	126	19	board	board	NOUN
easat-5284	126	20	of	of	ADP
easat-5284	126	21	directors	director	NOUN
easat-5284	126	22	,	,	PUNCT
easat-5284	126	23	while	while	SCONJ
easat-5284	126	24	oper	oper	NOUN
easat-5284	126	25	refers	refer	VERB
easat-5284	126	26	to	to	ADP
easat-5284	126	27	the	the	DET
easat-5284	126	28	operational	operational	ADJ
easat-5284	126	29	departments	department	NOUN
easat-5284	126	30	,	,	PUNCT
easat-5284	126	31	such	such	ADJ
easat-5284	126	32	as	as	ADP
easat-5284	126	33	accounting	accounting	NOUN
easat-5284	126	34	,	,	PUNCT
easat-5284	126	35	finance	finance	NOUN
easat-5284	126	36	,	,	PUNCT
easat-5284	126	37	it	it	PRON
easat-5284	126	38	,	,	PUNCT
easat-5284	126	39	and	and	CCONJ
easat-5284	126	40	disclosure	disclosure	NOUN
easat-5284	126	41	functions	function	NOUN
easat-5284	126	42	.	.	PUNCT
easat-5284	127	1	𝑅𝑒𝑠𝑝𝑒𝑐𝑡𝑡	𝑅𝑒𝑠𝑝𝑒𝑐𝑡𝑡	NOUN
easat-5284	127	2	=	=	SYM
easat-5284	127	3	𝛽0	𝛽0	PROPN
easat-5284	127	4	+	+	CCONJ
easat-5284	127	5	𝛽1𝐴𝐵1,2	𝛽1𝐴𝐵1,2	ADJ
easat-5284	127	6	(	(	PUNCT
easat-5284	127	7	𝑂𝑃𝐸𝑅1,2)𝑡	𝑂𝑃𝐸𝑅1,2)𝑡	PROPN
easat-5284	127	8	+	+	CCONJ
easat-5284	127	9	𝛽2𝑆𝑖𝑧𝑒𝑡	𝛽2𝑆𝑖𝑧𝑒𝑡	PROPN
easat-5284	127	10	+	+	CCONJ
easat-5284	127	11	𝛽3𝐿𝑒𝑣𝑡	𝛽3𝐿𝑒𝑣𝑡	NOUN
easat-5284	127	12	+	+	ADJ
easat-5284	127	13	𝛽4𝑅𝑜𝑎𝑡	𝛽4𝑅𝑜𝑎𝑡	NOUN
easat-5284	127	14	+	+	ADJ
easat-5284	127	15	𝛽5𝐼𝑛𝑣𝑟𝑒𝑐𝑡	𝛽5𝐼𝑛𝑣𝑟𝑒𝑐𝑡	PROPN
easat-5284	127	16	+	+	CCONJ
easat-5284	127	17	𝛽6𝐺𝑟𝑜𝑤𝑡	𝛽6𝐺𝑟𝑜𝑤𝑡	ADJ
easat-5284	127	18	+	+	CCONJ
easat-5284	127	19	𝛽7𝑂𝑐𝑓𝑡	𝛽7𝑂𝑐𝑓𝑡	X
easat-5284	127	20	+	+	CCONJ
easat-5284	127	21	𝛽8𝐿𝑜𝑠𝑠𝑡	𝛽8𝐿𝑜𝑠𝑠𝑡	PROPN
easat-5284	127	22	+	+	CCONJ
easat-5284	127	23	𝛽9𝐷𝑎𝑡	𝛽9𝐷𝑎𝑡	NOUN
easat-5284	127	24	+	+	CCONJ
easat-5284	127	25	𝐼𝑛𝑑𝐷	𝐼𝑛𝑑𝐷	X
easat-5284	127	26	+	+	CCONJ
easat-5284	127	27	𝑌𝑟𝐷	𝑌𝑟𝐷	PROPN
easat-5284	127	28	+	+	CCONJ
easat-5284	127	29	𝜀	𝜀	X
easat-5284	127	30	(	(	PUNCT
easat-5284	127	31	1	1	NUM
easat-5284	127	32	)	)	PUNCT
easat-5284	127	33	where	where	SCONJ
easat-5284	127	34	,	,	PUNCT
easat-5284	127	35	respect	respect	NOUN
easat-5284	127	36	=	=	SYM
easat-5284	127	37	dummy	dummy	ADJ
easat-5284	127	38	variable	variable	NOUN
easat-5284	127	39	,	,	PUNCT
easat-5284	127	40	1	1	NUM
easat-5284	127	41	if	if	SCONJ
easat-5284	127	42	the	the	DET
easat-5284	127	43	firms	firm	NOUN
easat-5284	127	44	are	be	AUX
easat-5284	127	45	designated	designate	VERB
easat-5284	127	46	as	as	ADP
easat-5284	127	47	the	the	DET
easat-5284	127	48	most	most	ADV
easat-5284	127	49	admired	admire	VERB
easat-5284	127	50	firms	firm	NOUN
easat-5284	127	51	,	,	PUNCT
easat-5284	127	52	0	0	NUM
easat-5284	127	53	otherwise	otherwise	ADV
easat-5284	127	54	;	;	PUNCT
easat-5284	127	55	ab	ab	PROPN
easat-5284	127	56	=	=	PUNCT
easat-5284	127	57	ab1	ab1	PROPN
easat-5284	127	58	,	,	PUNCT
easat-5284	127	59	ab2	ab2	X
easat-5284	127	60	(	(	PUNCT
easat-5284	127	61	1	1	NUM
easat-5284	127	62	)	)	PUNCT
easat-5284	127	63	ab1	ab1	NOUN
easat-5284	128	1	=	=	PUNCT
easat-5284	128	2	the	the	DET
easat-5284	128	3	total	total	ADJ
easat-5284	128	4	number	number	NOUN
easat-5284	128	5	of	of	ADP
easat-5284	128	6	personnel	personnel	NOUN
easat-5284	128	7	in	in	ADP
easat-5284	128	8	internal	internal	ADJ
easat-5284	128	9	control	control	NOUN
easat-5284	128	10	system	system	NOUN
easat-5284	128	11	in	in	ADP
easat-5284	128	12	audit	audit	NOUN
easat-5284	128	13	committee	committee	NOUN
easat-5284	128	14	and	and	CCONJ
easat-5284	128	15	board	board	NOUN
easat-5284	128	16	of	of	ADP
easat-5284	128	17	directors	director	NOUN
easat-5284	128	18	;	;	PUNCT
easat-5284	128	19	(	(	PUNCT
easat-5284	128	20	2	2	X
easat-5284	128	21	)	)	PUNCT
easat-5284	128	22	ab2	ab2	NOUN
easat-5284	128	23	=	=	PRON
easat-5284	128	24	the	the	DET
easat-5284	128	25	total	total	ADJ
easat-5284	128	26	number	number	NOUN
easat-5284	128	27	of	of	ADP
easat-5284	128	28	cpa	cpa	NOUN
easat-5284	128	29	among	among	ADP
easat-5284	128	30	internal	internal	ADJ
easat-5284	128	31	control	control	NOUN
easat-5284	128	32	personnel	personnel	NOUN
easat-5284	128	33	in	in	ADP
easat-5284	128	34	audit	audit	NOUN
easat-5284	128	35	committee	committee	NOUN
easat-5284	128	36	and	and	CCONJ
easat-5284	128	37	board	board	NOUN
easat-5284	128	38	of	of	ADP
easat-5284	128	39	directors	director	NOUN
easat-5284	128	40	;	;	PUNCT
easat-5284	128	41	oper	oper	NOUN
easat-5284	128	42	=	=	SYM
easat-5284	128	43	oper1	oper1	NOUN
easat-5284	128	44	,	,	PUNCT
easat-5284	128	45	oper2	oper2	VERB
easat-5284	128	46	(	(	PUNCT
easat-5284	128	47	1	1	X
easat-5284	128	48	)	)	PUNCT
easat-5284	128	49	oper1	oper1	NOUN
easat-5284	129	1	=	=	PUNCT
easat-5284	129	2	the	the	DET
easat-5284	129	3	total	total	ADJ
easat-5284	129	4	number	number	NOUN
easat-5284	129	5	of	of	ADP
easat-5284	129	6	personnel	personnel	NOUN
easat-5284	129	7	in	in	ADP
easat-5284	129	8	internal	internal	ADJ
easat-5284	129	9	control	control	NOUN
easat-5284	129	10	system	system	NOUN
easat-5284	129	11	in	in	ADP
easat-5284	129	12	accounting	accounting	NOUN
easat-5284	129	13	,	,	PUNCT
easat-5284	129	14	financing	financing	NOUN
easat-5284	129	15	,	,	PUNCT
easat-5284	129	16	it	it	PRON
easat-5284	129	17	,	,	PUNCT
easat-5284	129	18	and	and	CCONJ
easat-5284	129	19	disclosure	disclosure	NOUN
easat-5284	129	20	departments	department	NOUN
easat-5284	129	21	;	;	PUNCT
easat-5284	129	22	(	(	PUNCT
easat-5284	129	23	2	2	X
easat-5284	129	24	)	)	PUNCT
easat-5284	129	25	oper2	oper2	VERB
easat-5284	130	1	=	=	PUNCT
easat-5284	131	1	the	the	DET
easat-5284	131	2	total	total	ADJ
easat-5284	131	3	number	number	NOUN
easat-5284	131	4	of	of	ADP
easat-5284	131	5	cpa	cpa	NOUN
easat-5284	131	6	among	among	ADP
easat-5284	131	7	internal	internal	ADJ
easat-5284	131	8	accounting	accounting	NOUN
easat-5284	131	9	personnel	personnel	NOUN
easat-5284	131	10	in	in	ADP
easat-5284	131	11	accounting	accounting	NOUN
easat-5284	131	12	,	,	PUNCT
easat-5284	131	13	financing	financing	NOUN
easat-5284	131	14	,	,	PUNCT
easat-5284	131	15	it	it	PRON
easat-5284	131	16	,	,	PUNCT
easat-5284	131	17	and	and	CCONJ
easat-5284	131	18	disclosure	disclosure	NOUN
easat-5284	131	19	departments	department	NOUN
easat-5284	131	20	;	;	PUNCT
easat-5284	131	21	size	size	NOUN
easat-5284	131	22	=	=	SYM
easat-5284	131	23	natural	natural	ADJ
easat-5284	131	24	logarithm	logarithm	NOUN
easat-5284	131	25	of	of	ADP
easat-5284	131	26	total	total	ADJ
easat-5284	131	27	assets	asset	NOUN
easat-5284	131	28	;	;	PUNCT
easat-5284	131	29	lev	lev	NOUN
easat-5284	131	30	=	=	SYM
easat-5284	131	31	total	total	ADJ
easat-5284	131	32	debt	debt	NOUN
easat-5284	131	33	divided	divide	VERB
easat-5284	131	34	by	by	ADP
easat-5284	131	35	total	total	ADJ
easat-5284	131	36	assets	asset	NOUN
easat-5284	131	37	;	;	PUNCT
easat-5284	131	38	roa	roa	NOUN
easat-5284	131	39	=	=	PROPN
easat-5284	131	40	net	net	ADJ
easat-5284	131	41	income	income	NOUN
easat-5284	131	42	/	/	SYM
easat-5284	131	43	total	total	ADJ
easat-5284	131	44	assets	asset	NOUN
easat-5284	131	45	;	;	PUNCT
easat-5284	131	46	invrec	invrec	NOUN
easat-5284	131	47	=	=	PUNCT
easat-5284	131	48	ratio	ratio	NOUN
easat-5284	131	49	of	of	ADP
easat-5284	131	50	accounts	account	NOUN
easat-5284	131	51	receivables	receivables	NOUN
easat-5284	131	52	;	;	PUNCT
easat-5284	131	53	grow	grow	VERB
easat-5284	131	54	=	=	SYM
easat-5284	131	55	(	(	PUNCT
easat-5284	131	56	total	total	ADJ
easat-5284	131	57	assets	asset	NOUN
easat-5284	131	58	in	in	ADP
easat-5284	131	59	the	the	DET
easat-5284	131	60	current	current	ADJ
easat-5284	131	61	year	year	NOUN
easat-5284	131	62	–	–	PUNCT
easat-5284	131	63	total	total	ADJ
easat-5284	131	64	assets	asset	NOUN
easat-5284	131	65	in	in	ADP
easat-5284	131	66	the	the	DET
easat-5284	131	67	previous	previous	ADJ
easat-5284	131	68	year)/total	year)/total	ADJ
easat-5284	131	69	assets	asset	NOUN
easat-5284	131	70	in	in	ADP
easat-5284	131	71	the	the	DET
easat-5284	131	72	current	current	ADJ
easat-5284	131	73	year	year	NOUN
easat-5284	131	74	;	;	PUNCT
easat-5284	131	75	ocf	ocf	X
easat-5284	131	76	=	=	SYM
easat-5284	131	77	cash	cash	NOUN
easat-5284	131	78	flow	flow	NOUN
easat-5284	131	79	from	from	ADP
easat-5284	131	80	operation	operation	NOUN
easat-5284	131	81	/	/	SYM
easat-5284	131	82	total	total	ADJ
easat-5284	131	83	assets	asset	NOUN
easat-5284	131	84	;	;	PUNCT
easat-5284	131	85	loss	loss	NOUN
easat-5284	131	86	=	=	SYM
easat-5284	131	87	1	1	NUM
easat-5284	131	88	if	if	SCONJ
easat-5284	131	89	a	a	DET
easat-5284	131	90	company	company	NOUN
easat-5284	131	91	with	with	ADP
easat-5284	131	92	loss	loss	NOUN
easat-5284	131	93	,	,	PUNCT
easat-5284	131	94	and	and	CCONJ
easat-5284	131	95	0	0	NUM
easat-5284	131	96	otherwise	otherwise	ADV
easat-5284	131	97	;	;	PUNCT
easat-5284	131	98	da	da	NOUN
easat-5284	131	99	=	=	PUNCT
easat-5284	131	100	discretionary	discretionary	ADJ
easat-5284	131	101	accruals	accrual	NOUN
easat-5284	131	102	measured	measure	VERB
easat-5284	131	103	by	by	ADP
easat-5284	131	104	the	the	DET
easat-5284	131	105	model	model	NOUN
easat-5284	131	106	in	in	ADP
easat-5284	131	107	kothari	kothari	PROPN
easat-5284	131	108	,	,	PUNCT
easat-5284	131	109	et	et	PROPN
easat-5284	131	110	al	al	PROPN
easat-5284	131	111	.	.	PUNCT
easat-5284	132	1	[	[	X
easat-5284	132	2	23	23	NUM
easat-5284	132	3	]	]	PUNCT
easat-5284	132	4	,	,	PUNCT
easat-5284	132	5	described	describe	VERB
easat-5284	132	6	in	in	ADP
easat-5284	132	7	equation	equation	NOUN
easat-5284	132	8	(	(	PUNCT
easat-5284	132	9	2	2	NUM
easat-5284	132	10	)	)	PUNCT
easat-5284	132	11	;	;	PUNCT
easat-5284	132	12	indd	indd	PROPN
easat-5284	132	13	=	=	PUNCT
easat-5284	132	14	industry	industry	NOUN
easat-5284	132	15	dummies	dummy	NOUN
easat-5284	132	16	;	;	PUNCT
easat-5284	132	17	yrd	yrd	NOUN
easat-5284	132	18	=	=	SYM
easat-5284	132	19	year	year	NOUN
easat-5284	132	20	dummies	dummy	VERB
easat-5284	132	21	the	the	DET
easat-5284	132	22	variable	variable	NOUN
easat-5284	132	23	,	,	PUNCT
easat-5284	132	24	da	da	PROPN
easat-5284	132	25	is	be	AUX
easat-5284	132	26	based	base	VERB
easat-5284	132	27	on	on	ADP
easat-5284	132	28	the	the	DET
easat-5284	132	29	discretionary	discretionary	ADJ
easat-5284	132	30	accruals	accrual	NOUN
easat-5284	132	31	as	as	SCONJ
easat-5284	132	32	suggested	suggest	VERB
easat-5284	132	33	by	by	ADP
easat-5284	132	34	kothari	kothari	PROPN
easat-5284	132	35	,	,	PUNCT
easat-5284	132	36	et	et	PROPN
easat-5284	132	37	al	al	PROPN
easat-5284	132	38	.	.	PUNCT
easat-5284	133	1	[	[	X
easat-5284	133	2	23	23	NUM
easat-5284	133	3	]	]	PUNCT
easat-5284	133	4	as	as	SCONJ
easat-5284	133	5	described	describe	VERB
easat-5284	133	6	in	in	ADP
easat-5284	133	7	equation	equation	NOUN
easat-5284	133	8	(	(	PUNCT
easat-5284	133	9	2	2	NUM
easat-5284	133	10	)	)	PUNCT
easat-5284	133	11	.	.	PUNCT
easat-5284	134	1	𝑇𝑎𝑡	𝑇𝑎𝑡	PROPN
easat-5284	134	2	𝐴𝑡	𝐴𝑡	PROPN
easat-5284	134	3	=	=	SYM
easat-5284	134	4	α0	α0	PROPN
easat-5284	134	5	+	+	CCONJ
easat-5284	134	6	β1	β1	PROPN
easat-5284	134	7	1	1	NUM
easat-5284	134	8	𝐴𝑡	𝐴𝑡	PROPN
easat-5284	134	9	+	+	CCONJ
easat-5284	134	10	β2	β2	PROPN
easat-5284	134	11	(	(	PUNCT
easat-5284	134	12	∆𝑆𝑎𝑙𝑒𝑠𝑡	∆𝑆𝑎𝑙𝑒𝑠𝑡	X
easat-5284	134	13	−	−	PROPN
easat-5284	134	14	∆𝐴𝑟𝑡	∆𝐴𝑟𝑡	PROPN
easat-5284	134	15	∆𝐴𝑟𝑡	∆𝐴𝑟𝑡	X
easat-5284	134	16	)	)	PUNCT
easat-5284	135	1	+	+	CCONJ
easat-5284	135	2	β3	β3	VERB
easat-5284	135	3	𝑃𝑝𝑒𝑡	𝑃𝑝𝑒𝑡	PROPN
easat-5284	135	4	𝐴𝑡	𝐴𝑡	PROPN
easat-5284	135	5	+	+	CCONJ
easat-5284	135	6	β2𝑅𝑜𝑎𝑡	β2𝑅𝑜𝑎𝑡	NOUN
easat-5284	135	7	+	+	CCONJ
easat-5284	135	8	𝜀	𝜀	X
easat-5284	135	9	(	(	PUNCT
easat-5284	135	10	2	2	NUM
easat-5284	135	11	)	)	PUNCT
easat-5284	135	12	where	where	SCONJ
easat-5284	135	13	,	,	PUNCT
easat-5284	135	14	ta	ta	PROPN
easat-5284	135	15	=	=	SYM
easat-5284	135	16	net	net	ADJ
easat-5284	135	17	income	income	NOUN
easat-5284	135	18	–	–	PUNCT
easat-5284	135	19	cash	cash	NOUN
easat-5284	135	20	flow	flow	NOUN
easat-5284	135	21	from	from	ADP
easat-5284	135	22	operations	operation	NOUN
easat-5284	135	23	;	;	PUNCT
easat-5284	135	24	a	a	DET
easat-5284	135	25	=	=	VERB
easat-5284	135	26	total	total	ADJ
easat-5284	135	27	assets	asset	NOUN
easat-5284	135	28	;	;	PUNCT
easat-5284	136	1	sales	sale	NOUN
easat-5284	136	2	=	=	SYM
easat-5284	136	3	sales	sale	NOUN
easat-5284	136	4	revenue	revenue	NOUN
easat-5284	136	5	;	;	PUNCT
easat-5284	136	6	ar	ar	NOUN
easat-5284	136	7	=	=	NOUN
easat-5284	136	8	accounts	account	VERB
easat-5284	136	9	receivable	receivable	ADJ
easat-5284	136	10	;	;	PUNCT
easat-5284	136	11	ppe	ppe	PROPN
easat-5284	136	12	=	=	SYM
easat-5284	136	13	plant	plant	NOUN
easat-5284	136	14	,	,	PUNCT
easat-5284	136	15	property	property	NOUN
easat-5284	136	16	,	,	PUNCT
easat-5284	136	17	and	and	CCONJ
easat-5284	136	18	equipment	equipment	NOUN
easat-5284	136	19	;	;	PUNCT
easat-5284	136	20	roa	roa	PROPN
easat-5284	136	21	=	=	PUNCT
easat-5284	136	22	return	return	VERB
easat-5284	136	23	on	on	ADP
easat-5284	136	24	assets	asset	NOUN
easat-5284	136	25	,	,	PUNCT
easat-5284	136	26	net	net	ADJ
easat-5284	136	27	income	income	NOUN
easat-5284	136	28	/	/	SYM
easat-5284	136	29	total	total	ADJ
easat-5284	136	30	assets	asset	NOUN
easat-5284	136	31	additionally	additionally	ADV
easat-5284	136	32	,	,	PUNCT
easat-5284	136	33	year	year	NOUN
easat-5284	136	34	dummies	dummy	NOUN
easat-5284	136	35	are	be	AUX
easat-5284	136	36	introduced	introduce	VERB
easat-5284	136	37	to	to	PART
easat-5284	136	38	control	control	VERB
easat-5284	136	39	volatility	volatility	NOUN
easat-5284	136	40	stemming	stem	VERB
easat-5284	136	41	from	from	ADP
easat-5284	136	42	specific	specific	ADJ
easat-5284	136	43	economic	economic	ADJ
easat-5284	136	44	conditions	condition	NOUN
easat-5284	136	45	within	within	ADP
easat-5284	136	46	a	a	DET
easat-5284	136	47	given	give	VERB
easat-5284	136	48	year	year	NOUN
easat-5284	136	49	.	.	PUNCT
easat-5284	137	1	to	to	PART
easat-5284	137	2	address	address	VERB
easat-5284	137	3	industry	industry	NOUN
easat-5284	137	4	-	-	PUNCT
easat-5284	137	5	specific	specific	ADJ
easat-5284	137	6	effects	effect	NOUN
easat-5284	137	7	,	,	PUNCT
easat-5284	137	8	the	the	DET
easat-5284	137	9	model	model	NOUN
easat-5284	137	10	also	also	ADV
easat-5284	137	11	incorporates	incorporate	VERB
easat-5284	137	12	industry	industry	NOUN
easat-5284	137	13	dummies	dummy	NOUN
easat-5284	137	14	.	.	PUNCT
easat-5284	138	1	the	the	DET
easat-5284	138	2	equation	equation	NOUN
easat-5284	138	3	(	(	PUNCT
easat-5284	138	4	3	3	X
easat-5284	138	5	)	)	PUNCT
easat-5284	138	6	tests	test	VERB
easat-5284	138	7	the	the	DET
easat-5284	138	8	second	second	ADJ
easat-5284	138	9	hypothesis	hypothesis	NOUN
easat-5284	138	10	.	.	PUNCT
easat-5284	139	1	the	the	DET
easat-5284	139	2	interaction	interaction	NOUN
easat-5284	139	3	term	term	NOUN
easat-5284	139	4	between	between	ADP
easat-5284	139	5	ab(oper	ab(oper	NOUN
easat-5284	139	6	)	)	PUNCT
easat-5284	139	7	×	×	NOUN
easat-5284	139	8	gov	gov	NOUN
easat-5284	139	9	is	be	AUX
easat-5284	139	10	the	the	DET
easat-5284	139	11	interest	interest	NOUN
easat-5284	139	12	variable	variable	NOUN
easat-5284	139	13	to	to	PART
easat-5284	139	14	test	test	VERB
easat-5284	139	15	the	the	DET
easat-5284	139	16	effect	effect	NOUN
easat-5284	139	17	of	of	ADP
easat-5284	139	18	governance	governance	NOUN
easat-5284	139	19	level	level	NOUN
easat-5284	139	20	.	.	PUNCT
easat-5284	140	1	𝑅𝑒𝑠𝑝𝑒𝑐𝑡𝑡	𝑅𝑒𝑠𝑝𝑒𝑐𝑡𝑡	NOUN
easat-5284	140	2	=	=	SYM
easat-5284	140	3	𝛽0	𝛽0	PROPN
easat-5284	140	4	+	+	CCONJ
easat-5284	140	5	𝛽1𝐴𝐵1,2	𝛽1𝐴𝐵1,2	ADJ
easat-5284	140	6	(	(	PUNCT
easat-5284	140	7	𝑂𝑃𝐸𝑅1,2)𝑡	𝑂𝑃𝐸𝑅1,2)𝑡	PROPN
easat-5284	140	8	+	+	NUM
easat-5284	140	9	𝛽2𝐺𝑜𝑣𝑡	𝛽2𝐺𝑜𝑣𝑡	PROPN
easat-5284	140	10	+	+	CCONJ
easat-5284	140	11	𝛽3𝐴𝐵1,2	𝛽3𝐴𝐵1,2	ADJ
easat-5284	140	12	(	(	PUNCT
easat-5284	140	13	𝑂𝑃𝐸𝑅	𝑂𝑃𝐸𝑅	PROPN
easat-5284	140	14	,	,	PUNCT
easat-5284	140	15	12	12	NUM
easat-5284	140	16	)	)	PUNCT
easat-5284	140	17	×	×	NOUN
easat-5284	140	18	𝐺𝑜𝑣𝑡	𝐺𝑜𝑣𝑡	PROPN
easat-5284	140	19	+	+	CCONJ
easat-5284	140	20	𝛽4𝑆𝑖𝑧𝑒𝑡	𝛽4𝑆𝑖𝑧𝑒𝑡	PROPN
easat-5284	140	21	+	+	CCONJ
easat-5284	140	22	𝛽5𝐿𝑒𝑣𝑡	𝛽5𝐿𝑒𝑣𝑡	X
easat-5284	140	23	+	+	NUM
easat-5284	140	24	𝛽6𝑅𝑜𝑎𝑡	𝛽6𝑅𝑜𝑎𝑡	NOUN
easat-5284	140	25	+	+	CCONJ
easat-5284	140	26	𝛽7𝐼𝑛𝑣𝑟𝑒𝑐𝑡	𝛽7𝐼𝑛𝑣𝑟𝑒𝑐𝑡	PROPN
easat-5284	140	27	+	+	CCONJ
easat-5284	140	28	𝛽8𝐺𝑟𝑜𝑤𝑡	𝛽8𝐺𝑟𝑜𝑤𝑡	PROPN
easat-5284	140	29	+	+	CCONJ
easat-5284	140	30	𝛽9𝑂𝑐𝑓𝑡	𝛽9𝑂𝑐𝑓𝑡	NOUN
easat-5284	140	31	+	+	CCONJ
easat-5284	140	32	𝛽10𝐿𝑜𝑠𝑠𝑡	𝛽10𝐿𝑜𝑠𝑠𝑡	NOUN
easat-5284	140	33	+	+	CCONJ
easat-5284	140	34	𝛽11𝐷𝑎𝑡	𝛽11𝐷𝑎𝑡	PUNCT
easat-5284	140	35	+	+	NUM
easat-5284	140	36	𝐼𝑛𝑑𝐷	𝐼𝑛𝑑𝐷	PROPN
easat-5284	140	37	+	+	CCONJ
easat-5284	140	38	𝑌𝑟𝐷	𝑌𝑟𝐷	PROPN
easat-5284	140	39	+	+	CCONJ
easat-5284	140	40	𝜀	𝜀	X
easat-5284	140	41	(	(	PUNCT
easat-5284	140	42	2	2	NUM
easat-5284	140	43	)	)	PUNCT
easat-5284	140	44	702	702	NUM
easat-5284	140	45	edelweiss	edelweiss	PROPN
easat-5284	140	46	applied	apply	VERB
easat-5284	140	47	science	science	NOUN
easat-5284	140	48	and	and	CCONJ
easat-5284	140	49	technology	technology	NOUN
easat-5284	140	50	issn	issn	PROPN
easat-5284	140	51	:	:	PUNCT
easat-5284	140	52	2576	2576	NUM
easat-5284	140	53	-	-	SYM
easat-5284	140	54	8484	8484	NUM
easat-5284	140	55	vol	vol	NOUN
easat-5284	140	56	.	.	PROPN
easat-5284	141	1	9	9	NUM
easat-5284	141	2	,	,	PUNCT
easat-5284	141	3	no	no	INTJ
easat-5284	141	4	.	.	NOUN
easat-5284	142	1	3	3	NUM
easat-5284	142	2	:	:	PUNCT
easat-5284	142	3	697	697	NUM
easat-5284	142	4	-	-	SYM
easat-5284	142	5	707	707	NUM
easat-5284	142	6	,	,	PUNCT
easat-5284	142	7	2025	2025	NUM
easat-5284	142	8	doi	doi	NOUN
easat-5284	142	9	:	:	PUNCT
easat-5284	142	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	142	11	©	©	PROPN
easat-5284	142	12	2025	2025	NUM
easat-5284	142	13	by	by	ADP
easat-5284	142	14	the	the	DET
easat-5284	142	15	author	author	NOUN
easat-5284	142	16	;	;	PUNCT
easat-5284	142	17	licensee	licensee	PROPN
easat-5284	142	18	learning	learn	VERB
easat-5284	142	19	gate	gate	NOUN
easat-5284	142	20	where	where	SCONJ
easat-5284	142	21	,	,	PUNCT
easat-5284	142	22	gov	gov	NOUN
easat-5284	142	23	=	=	PROPN
easat-5284	142	24	governance	governance	NOUN
easat-5284	142	25	score	score	NOUN
easat-5284	142	26	;	;	PUNCT
easat-5284	142	27	ab1,2(oper1,2	ab1,2(oper1,2	ADJ
easat-5284	142	28	)	)	PUNCT
easat-5284	142	29	×	×	PROPN
easat-5284	142	30	gov	gov	NOUN
easat-5284	142	31	=	=	NOUN
easat-5284	142	32	interaction	interaction	NOUN
easat-5284	142	33	variable	variable	NOUN
easat-5284	142	34	of	of	ADP
easat-5284	142	35	ab1,2	ab1,2	ADJ
easat-5284	142	36	(	(	PUNCT
easat-5284	142	37	oper1,2	oper1,2	PROPN
easat-5284	142	38	)	)	PUNCT
easat-5284	142	39	and	and	CCONJ
easat-5284	142	40	governance	governance	NOUN
easat-5284	142	41	score	score	NOUN
easat-5284	142	42	;	;	PUNCT
easat-5284	142	43	see	see	VERB
easat-5284	142	44	equation	equation	NOUN
easat-5284	142	45	(	(	PUNCT
easat-5284	142	46	1	1	NUM
easat-5284	142	47	)	)	PUNCT
easat-5284	142	48	for	for	ADP
easat-5284	142	49	the	the	DET
easat-5284	142	50	definition	definition	NOUN
easat-5284	142	51	of	of	ADP
easat-5284	142	52	other	other	ADJ
easat-5284	142	53	variables	variable	NOUN
easat-5284	142	54	4	4	NUM
easat-5284	142	55	.	.	PUNCT
easat-5284	142	56	results	result	VERB
easat-5284	142	57	4.1	4.1	NUM
easat-5284	142	58	.	.	PUNCT
easat-5284	143	1	descriptive	descriptive	ADJ
easat-5284	143	2	statistics	statistic	NOUN
easat-5284	143	3	and	and	CCONJ
easat-5284	143	4	correlation	correlation	NOUN
easat-5284	143	5	matrix	matrix	NOUN
easat-5284	143	6	table	table	NOUN
easat-5284	143	7	2	2	NUM
easat-5284	143	8	presents	present	VERB
easat-5284	143	9	the	the	DET
easat-5284	143	10	descriptive	descriptive	ADJ
easat-5284	143	11	statistics	statistic	NOUN
easat-5284	143	12	of	of	ADP
easat-5284	143	13	the	the	DET
easat-5284	143	14	key	key	ADJ
easat-5284	143	15	variables	variable	NOUN
easat-5284	143	16	.	.	PUNCT
easat-5284	144	1	the	the	DET
easat-5284	144	2	mean	mean	ADJ
easat-5284	144	3	value	value	NOUN
easat-5284	144	4	of	of	ADP
easat-5284	144	5	respect	respect	NOUN
easat-5284	144	6	is	be	AUX
easat-5284	144	7	1.863	1.863	NUM
easat-5284	144	8	with	with	ADP
easat-5284	144	9	a	a	DET
easat-5284	144	10	standard	standard	ADJ
easat-5284	144	11	deviation	deviation	NOUN
easat-5284	144	12	of	of	ADP
easat-5284	144	13	0.110	0.110	NUM
easat-5284	144	14	,	,	PUNCT
easat-5284	144	15	suggesting	suggest	VERB
easat-5284	144	16	that	that	SCONJ
easat-5284	144	17	the	the	DET
easat-5284	144	18	data	data	NOUN
easat-5284	144	19	is	be	AUX
easat-5284	144	20	distributed	distribute	VERB
easat-5284	144	21	in	in	ADP
easat-5284	144	22	a	a	DET
easat-5284	144	23	stable	stable	ADJ
easat-5284	144	24	manner	manner	NOUN
easat-5284	144	25	.	.	PUNCT
easat-5284	145	1	the	the	DET
easat-5284	145	2	mean	mean	ADJ
easat-5284	145	3	values	value	NOUN
easat-5284	145	4	of	of	ADP
easat-5284	145	5	ab1	ab1	ADV
easat-5284	145	6	,	,	PUNCT
easat-5284	145	7	and	and	CCONJ
easat-5284	145	8	ab2	ab2	NOUN
easat-5284	145	9	are	be	AUX
easat-5284	145	10	2.937	2.937	NUM
easat-5284	145	11	,	,	PUNCT
easat-5284	145	12	and	and	CCONJ
easat-5284	145	13	0.258	0.258	NUM
easat-5284	145	14	,	,	PUNCT
easat-5284	145	15	respectively	respectively	ADV
easat-5284	145	16	.	.	PUNCT
easat-5284	146	1	similarly	similarly	ADV
easat-5284	146	2	,	,	PUNCT
easat-5284	146	3	the	the	DET
easat-5284	146	4	mean	mean	ADJ
easat-5284	146	5	values	value	NOUN
easat-5284	146	6	of	of	ADP
easat-5284	146	7	,	,	PUNCT
easat-5284	146	8	oper1	oper1	ADJ
easat-5284	146	9	,	,	PUNCT
easat-5284	146	10	and	and	CCONJ
easat-5284	146	11	oper2	oper2	VERB
easat-5284	146	12	are	be	AUX
easat-5284	146	13	10.038	10.038	NUM
easat-5284	146	14	,	,	PUNCT
easat-5284	146	15	and	and	CCONJ
easat-5284	146	16	0.423	0.423	NUM
easat-5284	146	17	,	,	PUNCT
easat-5284	146	18	respectively	respectively	ADV
easat-5284	146	19	.	.	PUNCT
easat-5284	146	20	table	table	NOUN
easat-5284	146	21	2	2	NUM
easat-5284	146	22	.	.	PUNCT
easat-5284	146	23	descriptive	descriptive	ADJ
easat-5284	146	24	statistics	statistic	NOUN
easat-5284	146	25	.	.	PUNCT
easat-5284	147	1	variables	variable	NOUN
easat-5284	147	2	mean	mean	VERB
easat-5284	147	3	std	std	NOUN
easat-5284	147	4	q1	q1	PROPN
easat-5284	147	5	median	median	PROPN
easat-5284	147	6	q3	q3	PROPN
easat-5284	147	7	respect	respect	VERB
easat-5284	147	8	1.863	1.863	NUM
easat-5284	147	9	0.110	0.110	NUM
easat-5284	147	10	1.798	1.798	NUM
easat-5284	147	11	1.870	1.870	NUM
easat-5284	147	12	1.939	1.939	NUM
easat-5284	148	1	ab1	ab1	ADV
easat-5284	148	2	2.937	2.937	NUM
easat-5284	148	3	2.855	2.855	NUM
easat-5284	148	4	2.000	2.000	NUM
easat-5284	148	5	2.000	2.000	NUM
easat-5284	148	6	3.000	3.000	NUM
easat-5284	148	7	ab2	ab2	NOUN
easat-5284	148	8	0.258	0.258	NUM
easat-5284	148	9	1.068	1.068	NUM
easat-5284	148	10	0.000	0.000	NUM
easat-5284	148	11	0.000	0.000	NUM
easat-5284	148	12	0.000	0.000	NUM
easat-5284	148	13	oper1	oper1	VERB
easat-5284	149	1	10.038	10.038	NUM
easat-5284	149	2	23.881	23.881	NUM
easat-5284	149	3	3.000	3.000	NUM
easat-5284	149	4	6.000	6.000	NUM
easat-5284	149	5	10.000	10.000	NUM
easat-5284	149	6	oper2	oper2	VERB
easat-5284	149	7	0.423	0.423	NUM
easat-5284	149	8	10.212	10.212	NUM
easat-5284	149	9	0.000	0.000	NUM
easat-5284	149	10	0.000	0.000	NUM
easat-5284	149	11	0.000	0.000	NUM
easat-5284	149	12	gov	gov	NOUN
easat-5284	149	13	4.325	4.325	NUM
easat-5284	149	14	0.459	0.459	NUM
easat-5284	149	15	4.060	4.060	NUM
easat-5284	149	16	4.205	4.205	NUM
easat-5284	149	17	4.477	4.477	NUM
easat-5284	149	18	note	note	NOUN
easat-5284	149	19	:	:	PUNCT
easat-5284	150	1	variable	variable	ADJ
easat-5284	150	2	definition	definition	NOUN
easat-5284	150	3	:	:	PUNCT
easat-5284	150	4	see	see	VERB
easat-5284	150	5	variable	variable	ADJ
easat-5284	150	6	definitions	definition	NOUN
easat-5284	150	7	in	in	ADP
easat-5284	150	8	equation	equation	NOUN
easat-5284	150	9	(	(	PUNCT
easat-5284	150	10	1	1	NUM
easat-5284	150	11	)	)	PUNCT
easat-5284	150	12	table	table	NOUN
easat-5284	150	13	3	3	NUM
easat-5284	150	14	shows	show	VERB
easat-5284	150	15	the	the	DET
easat-5284	150	16	pearson	pearson	PROPN
easat-5284	150	17	correlation	correlation	NOUN
easat-5284	150	18	matrix	matrix	NOUN
easat-5284	150	19	for	for	ADP
easat-5284	150	20	this	this	DET
easat-5284	150	21	study	study	NOUN
easat-5284	150	22	's	's	PART
easat-5284	150	23	main	main	ADJ
easat-5284	150	24	variables	variable	NOUN
easat-5284	150	25	.	.	PUNCT
easat-5284	151	1	the	the	DET
easat-5284	151	2	testing	testing	NOUN
easat-5284	151	3	variables	variable	NOUN
easat-5284	151	4	initially	initially	ADV
easat-5284	151	5	show	show	VERB
easat-5284	151	6	a	a	DET
easat-5284	151	7	positive	positive	ADJ
easat-5284	151	8	relationship	relationship	NOUN
easat-5284	151	9	with	with	ADP
easat-5284	151	10	the	the	DET
easat-5284	151	11	most	most	ADV
easat-5284	151	12	admired	admire	VERB
easat-5284	151	13	firms	firm	NOUN
easat-5284	151	14	.	.	PUNCT
easat-5284	152	1	however	however	ADV
easat-5284	152	2	,	,	PUNCT
easat-5284	152	3	this	this	DET
easat-5284	152	4	result	result	NOUN
easat-5284	152	5	does	do	AUX
easat-5284	152	6	not	not	PART
easat-5284	152	7	account	account	VERB
easat-5284	152	8	for	for	ADP
easat-5284	152	9	the	the	DET
easat-5284	152	10	control	control	NOUN
easat-5284	152	11	variables	variable	NOUN
easat-5284	152	12	that	that	PRON
easat-5284	152	13	might	might	AUX
easat-5284	152	14	affect	affect	VERB
easat-5284	152	15	the	the	DET
easat-5284	152	16	dependent	dependent	ADJ
easat-5284	152	17	variable	variable	NOUN
easat-5284	152	18	.	.	PUNCT
easat-5284	153	1	table	table	NOUN
easat-5284	153	2	3	3	NUM
easat-5284	153	3	.	.	PUNCT
easat-5284	154	1	a	a	DET
easat-5284	154	2	correlation	correlation	NOUN
easat-5284	154	3	matrix	matrix	NOUN
easat-5284	154	4	.	.	PUNCT
easat-5284	155	1	(	(	PUNCT
easat-5284	155	2	1	1	X
easat-5284	155	3	)	)	PUNCT
easat-5284	155	4	(	(	PUNCT
easat-5284	155	5	2	2	NUM
easat-5284	155	6	)	)	PUNCT
easat-5284	155	7	(	(	PUNCT
easat-5284	155	8	3	3	X
easat-5284	155	9	)	)	PUNCT
easat-5284	155	10	(	(	PUNCT
easat-5284	155	11	4	4	NUM
easat-5284	155	12	)	)	PUNCT
easat-5284	155	13	(	(	PUNCT
easat-5284	155	14	5	5	NUM
easat-5284	155	15	)	)	PUNCT
easat-5284	155	16	(	(	PUNCT
easat-5284	155	17	6	6	NUM
easat-5284	155	18	)	)	PUNCT
easat-5284	155	19	(	(	PUNCT
easat-5284	155	20	1	1	X
easat-5284	155	21	)	)	PUNCT
easat-5284	155	22	respect	respect	NOUN
easat-5284	155	23	1.000	1.000	NUM
easat-5284	155	24	0.211	0.211	NUM
easat-5284	155	25	0.084	0.084	NUM
easat-5284	155	26	0.226	0.226	NUM
easat-5284	155	27	0.088	0.088	NUM
easat-5284	155	28	0.236	0.236	NUM
easat-5284	155	29	<	<	X
easat-5284	155	30	.0001	.0001	X
easat-5284	155	31	0.005	0.005	NUM
easat-5284	155	32	<	<	X
easat-5284	155	33	.0001	.0001	X
easat-5284	155	34	0.004	0.004	NUM
easat-5284	155	35	<	<	X
easat-5284	155	36	.0001	.0001	X
easat-5284	155	37	(	(	PUNCT
easat-5284	155	38	2	2	NUM
easat-5284	155	39	)	)	PUNCT
easat-5284	155	40	ab1	ab1	ADV
easat-5284	155	41	1.000	1.000	NUM
easat-5284	155	42	0.170	0.170	NUM
easat-5284	155	43	0.495	0.495	NUM
easat-5284	155	44	0.101	0.101	NUM
easat-5284	155	45	0.374	0.374	NUM
easat-5284	155	46	<	<	X
easat-5284	155	47	.0001	.0001	X
easat-5284	155	48	<	<	X
easat-5284	155	49	.0001	.0001	X
easat-5284	155	50	<	<	X
easat-5284	155	51	.0001	.0001	X
easat-5284	155	52	<	<	X
easat-5284	155	53	.0001	.0001	X
easat-5284	155	54	(	(	PUNCT
easat-5284	155	55	3	3	NUM
easat-5284	155	56	)	)	PUNCT
easat-5284	155	57	ab2	ab2	NOUN
easat-5284	155	58	1.000	1.000	NUM
easat-5284	155	59	0.039	0.039	NUM
easat-5284	155	60	0.233	0.233	NUM
easat-5284	155	61	0.174	0.174	NUM
easat-5284	155	62	<	<	X
easat-5284	155	63	.0001	.0001	X
easat-5284	155	64	<	<	X
easat-5284	155	65	.0001	.0001	X
easat-5284	155	66	<	<	X
easat-5284	155	67	.0001	.0001	X
easat-5284	155	68	(	(	PUNCT
easat-5284	155	69	4	4	NUM
easat-5284	155	70	)	)	PUNCT
easat-5284	155	71	oper1	oper1	NOUN
easat-5284	155	72	1.000	1.000	NUM
easat-5284	155	73	0.086	0.086	NUM
easat-5284	155	74	0.202	0.202	NUM
easat-5284	155	75	<	<	X
easat-5284	155	76	.0001	.0001	X
easat-5284	155	77	<	<	X
easat-5284	155	78	.0001	.0001	X
easat-5284	155	79	(	(	PUNCT
easat-5284	155	80	5	5	NUM
easat-5284	155	81	)	)	PUNCT
easat-5284	155	82	oper2	oper2	VERB
easat-5284	155	83	1.000	1.000	NUM
easat-5284	155	84	0.061	0.061	NUM
easat-5284	155	85	<	<	X
easat-5284	155	86	.0001	.0001	X
easat-5284	155	87	(	(	PUNCT
easat-5284	155	88	6	6	NUM
easat-5284	155	89	)	)	PUNCT
easat-5284	155	90	gov	gov	NOUN
easat-5284	155	91	1.000	1.000	NUM
easat-5284	155	92	note	note	NOUN
easat-5284	155	93	:	:	PUNCT
easat-5284	155	94	variable	variable	ADJ
easat-5284	155	95	definition	definition	NOUN
easat-5284	155	96	:	:	PUNCT
easat-5284	155	97	see	see	VERB
easat-5284	155	98	variable	variable	ADJ
easat-5284	155	99	definitions	definition	NOUN
easat-5284	155	100	in	in	ADP
easat-5284	155	101	equation	equation	NOUN
easat-5284	155	102	(	(	PUNCT
easat-5284	155	103	1	1	NUM
easat-5284	155	104	)	)	PUNCT
easat-5284	155	105	4.2	4.2	NUM
easat-5284	155	106	.	.	PUNCT
easat-5284	156	1	regression	regression	VERB
easat-5284	156	2	analysis	analysis	NOUN
easat-5284	156	3	table	table	NOUN
easat-5284	156	4	4	4	NUM
easat-5284	156	5	presents	present	VERB
easat-5284	156	6	the	the	DET
easat-5284	156	7	analysis	analysis	NOUN
easat-5284	156	8	results	result	NOUN
easat-5284	156	9	of	of	ADP
easat-5284	156	10	the	the	DET
easat-5284	156	11	relationship	relationship	NOUN
easat-5284	156	12	between	between	ADP
easat-5284	156	13	internal	internal	ADJ
easat-5284	156	14	control	control	NOUN
easat-5284	156	15	personnel	personnel	NOUN
easat-5284	156	16	and	and	CCONJ
easat-5284	156	17	the	the	DET
easat-5284	156	18	designation	designation	NOUN
easat-5284	156	19	as	as	ADP
easat-5284	156	20	a	a	DET
easat-5284	156	21	most	most	ADV
easat-5284	156	22	admired	admired	ADJ
easat-5284	156	23	firm	firm	NOUN
easat-5284	156	24	.	.	PUNCT
easat-5284	157	1	the	the	DET
easat-5284	157	2	analysis	analysis	NOUN
easat-5284	157	3	was	be	AUX
easat-5284	157	4	conducted	conduct	VERB
easat-5284	157	5	using	use	VERB
easat-5284	157	6	logit	logit	NOUN
easat-5284	157	7	model	model	NOUN
easat-5284	157	8	,	,	PUNCT
easat-5284	157	9	with	with	SCONJ
easat-5284	157	10	the	the	DET
easat-5284	157	11	key	key	ADJ
easat-5284	157	12	variables	variable	NOUN
easat-5284	157	13	defined	define	VERB
easat-5284	157	14	as	as	ADP
easat-5284	157	15	ab	ab	PROPN
easat-5284	157	16	and	and	CCONJ
easat-5284	157	17	oper	oper	PROPN
easat-5284	157	18	.	.	PROPN
easat-5284	157	19	panel	panel	NOUN
easat-5284	157	20	a	a	DET
easat-5284	157	21	examines	examine	VERB
easat-5284	157	22	the	the	DET
easat-5284	157	23	relationship	relationship	NOUN
easat-5284	157	24	with	with	ADP
easat-5284	157	25	internal	internal	ADJ
easat-5284	157	26	control	control	NOUN
easat-5284	157	27	system	system	NOUN
easat-5284	157	28	personnel	personnel	NOUN
easat-5284	157	29	(	(	PUNCT
easat-5284	157	30	ab2	ab2	ADJ
easat-5284	157	31	)	)	PUNCT
easat-5284	157	32	.	.	PUNCT
easat-5284	158	1	at	at	ADP
easat-5284	158	2	the	the	DET
easat-5284	158	3	board	board	NOUN
easat-5284	158	4	and	and	CCONJ
easat-5284	158	5	audit	audit	NOUN
easat-5284	158	6	committee	committee	NOUN
easat-5284	158	7	level	level	NOUN
easat-5284	158	8	,	,	PUNCT
easat-5284	158	9	the	the	DET
easat-5284	158	10	coefficient	coefficient	NOUN
easat-5284	158	11	of	of	ADP
easat-5284	158	12	ab1	ab1	ADV
easat-5284	158	13	is	be	AUX
easat-5284	158	14	0.019	0.019	NUM
easat-5284	158	15	,	,	PUNCT
easat-5284	158	16	showing	show	VERB
easat-5284	158	17	a	a	DET
easat-5284	158	18	statistically	statistically	ADV
easat-5284	158	19	significant	significant	ADJ
easat-5284	158	20	positive	positive	ADJ
easat-5284	158	21	703	703	NUM
easat-5284	158	22	edelweiss	edelweiss	PROPN
easat-5284	158	23	applied	apply	VERB
easat-5284	158	24	science	science	NOUN
easat-5284	158	25	and	and	CCONJ
easat-5284	158	26	technology	technology	NOUN
easat-5284	158	27	issn	issn	PROPN
easat-5284	158	28	:	:	PUNCT
easat-5284	158	29	2576	2576	NUM
easat-5284	158	30	-	-	SYM
easat-5284	158	31	8484	8484	NUM
easat-5284	158	32	vol	vol	NOUN
easat-5284	158	33	.	.	PROPN
easat-5284	159	1	9	9	NUM
easat-5284	159	2	,	,	PUNCT
easat-5284	159	3	no	no	INTJ
easat-5284	159	4	.	.	NOUN
easat-5284	160	1	3	3	NUM
easat-5284	160	2	:	:	PUNCT
easat-5284	160	3	697	697	NUM
easat-5284	160	4	-	-	SYM
easat-5284	160	5	707	707	NUM
easat-5284	160	6	,	,	PUNCT
easat-5284	160	7	2025	2025	NUM
easat-5284	160	8	doi	doi	NOUN
easat-5284	160	9	:	:	PUNCT
easat-5284	160	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	160	11	©	©	PROPN
easat-5284	160	12	2025	2025	NUM
easat-5284	160	13	by	by	ADP
easat-5284	160	14	the	the	DET
easat-5284	160	15	author	author	NOUN
easat-5284	160	16	;	;	PUNCT
easat-5284	161	1	licensee	licensee	PROPN
easat-5284	161	2	learning	learning	PROPN
easat-5284	161	3	gate	gate	PROPN
easat-5284	161	4	relationship	relationship	NOUN
easat-5284	161	5	at	at	ADP
easat-5284	161	6	the	the	DET
easat-5284	161	7	1	1	NUM
easat-5284	161	8	%	%	NOUN
easat-5284	161	9	level	level	NOUN
easat-5284	161	10	.	.	PUNCT
easat-5284	162	1	similarly	similarly	ADV
easat-5284	162	2	,	,	PUNCT
easat-5284	162	3	the	the	DET
easat-5284	162	4	total	total	ADJ
easat-5284	162	5	personnel	personnel	NOUN
easat-5284	162	6	in	in	ADP
easat-5284	162	7	operating	operating	NOUN
easat-5284	162	8	departments	department	NOUN
easat-5284	162	9	dedicated	dedicate	VERB
easat-5284	162	10	to	to	ADP
easat-5284	162	11	internal	internal	ADJ
easat-5284	162	12	control	control	NOUN
easat-5284	162	13	system	system	NOUN
easat-5284	162	14	(	(	PUNCT
easat-5284	162	15	oper1	oper1	NOUN
easat-5284	162	16	)	)	PUNCT
easat-5284	162	17	also	also	ADV
easat-5284	162	18	exhibited	exhibit	VERB
easat-5284	162	19	a	a	DET
easat-5284	162	20	strong	strong	ADJ
easat-5284	162	21	effect	effect	NOUN
easat-5284	162	22	,	,	PUNCT
easat-5284	162	23	with	with	ADP
easat-5284	162	24	a	a	DET
easat-5284	162	25	coefficient	coefficient	NOUN
easat-5284	162	26	of	of	ADP
easat-5284	162	27	0.023	0.023	NUM
easat-5284	162	28	,	,	PUNCT
easat-5284	162	29	statistically	statistically	ADV
easat-5284	162	30	significant	significant	ADJ
easat-5284	162	31	at	at	ADP
easat-5284	162	32	the	the	DET
easat-5284	162	33	1	1	NUM
easat-5284	162	34	%	%	NOUN
easat-5284	162	35	level	level	NOUN
easat-5284	162	36	.	.	PUNCT
easat-5284	163	1	these	these	DET
easat-5284	163	2	findings	finding	NOUN
easat-5284	163	3	highlight	highlight	VERB
easat-5284	163	4	that	that	SCONJ
easat-5284	163	5	companies	company	NOUN
easat-5284	163	6	with	with	ADP
easat-5284	163	7	robust	robust	ADJ
easat-5284	163	8	internal	internal	ADJ
easat-5284	163	9	control	control	NOUN
easat-5284	163	10	system	system	NOUN
easat-5284	163	11	personnel	personnel	NOUN
easat-5284	163	12	are	be	AUX
easat-5284	163	13	more	more	ADV
easat-5284	163	14	likely	likely	ADJ
easat-5284	163	15	to	to	PART
easat-5284	163	16	gain	gain	VERB
easat-5284	163	17	external	external	ADJ
easat-5284	163	18	credibility	credibility	NOUN
easat-5284	163	19	,	,	PUNCT
easat-5284	163	20	leading	lead	VERB
easat-5284	163	21	to	to	ADP
easat-5284	163	22	a	a	DET
easat-5284	163	23	higher	high	ADJ
easat-5284	163	24	probability	probability	NOUN
easat-5284	163	25	of	of	ADP
easat-5284	163	26	being	be	AUX
easat-5284	163	27	designated	designate	VERB
easat-5284	163	28	as	as	ADP
easat-5284	163	29	a	a	DET
easat-5284	163	30	most	most	ADV
easat-5284	163	31	admired	admired	ADJ
easat-5284	163	32	company	company	NOUN
easat-5284	163	33	.	.	PUNCT
easat-5284	164	1	panel	panel	NOUN
easat-5284	164	2	b	b	PROPN
easat-5284	164	3	investigates	investigate	VERB
easat-5284	164	4	the	the	DET
easat-5284	164	5	relationship	relationship	NOUN
easat-5284	164	6	between	between	ADP
easat-5284	164	7	the	the	DET
easat-5284	164	8	number	number	NOUN
easat-5284	164	9	of	of	ADP
easat-5284	164	10	cpas	cpa	NOUN
easat-5284	164	11	within	within	ADP
easat-5284	164	12	internal	internal	ADJ
easat-5284	164	13	control	control	NOUN
easat-5284	164	14	system	system	NOUN
easat-5284	164	15	personnel	personnel	NOUN
easat-5284	164	16	(	(	PUNCT
easat-5284	164	17	ab2	ab2	ADJ
easat-5284	164	18	)	)	PUNCT
easat-5284	164	19	and	and	CCONJ
easat-5284	164	20	the	the	DET
easat-5284	164	21	designation	designation	NOUN
easat-5284	164	22	.	.	PUNCT
easat-5284	165	1	the	the	DET
easat-5284	165	2	number	number	NOUN
easat-5284	165	3	of	of	ADP
easat-5284	165	4	cpas	cpa	NOUN
easat-5284	165	5	in	in	ADP
easat-5284	165	6	the	the	DET
easat-5284	165	7	board	board	NOUN
easat-5284	165	8	and	and	CCONJ
easat-5284	165	9	audit	audit	NOUN
easat-5284	165	10	committee	committee	NOUN
easat-5284	165	11	level	level	NOUN
easat-5284	165	12	(	(	PUNCT
easat-5284	165	13	ab2	ab2	ADJ
easat-5284	165	14	)	)	PUNCT
easat-5284	165	15	showed	show	VERB
easat-5284	165	16	a	a	DET
easat-5284	165	17	coefficient	coefficient	NOUN
easat-5284	165	18	of	of	ADP
easat-5284	165	19	0.041	0.041	NUM
easat-5284	165	20	,	,	PUNCT
easat-5284	165	21	indicating	indicate	VERB
easat-5284	165	22	a	a	DET
easat-5284	165	23	statistically	statistically	ADV
easat-5284	165	24	significant	significant	ADJ
easat-5284	165	25	positive	positive	ADJ
easat-5284	165	26	relationship	relationship	NOUN
easat-5284	165	27	at	at	ADP
easat-5284	165	28	the	the	DET
easat-5284	165	29	5	5	NUM
easat-5284	165	30	%	%	NOUN
easat-5284	165	31	level	level	NOUN
easat-5284	165	32	.	.	PUNCT
easat-5284	166	1	similarly	similarly	ADV
easat-5284	166	2	,	,	PUNCT
easat-5284	166	3	the	the	DET
easat-5284	166	4	number	number	NOUN
easat-5284	166	5	of	of	ADP
easat-5284	166	6	cpas	cpa	NOUN
easat-5284	166	7	in	in	ADP
easat-5284	166	8	operating	operating	NOUN
easat-5284	166	9	departments	department	NOUN
easat-5284	166	10	(	(	PUNCT
easat-5284	166	11	oper2	oper2	PROPN
easat-5284	166	12	)	)	PUNCT
easat-5284	166	13	also	also	ADV
easat-5284	166	14	positively	positively	ADV
easat-5284	166	15	influenced	influence	VERB
easat-5284	166	16	the	the	DET
easat-5284	166	17	designation	designation	NOUN
easat-5284	166	18	,	,	PUNCT
easat-5284	166	19	with	with	ADP
easat-5284	166	20	a	a	DET
easat-5284	166	21	coefficient	coefficient	NOUN
easat-5284	166	22	of	of	ADP
easat-5284	166	23	0.014	0.014	NUM
easat-5284	166	24	,	,	PUNCT
easat-5284	166	25	statistically	statistically	ADV
easat-5284	166	26	significant	significant	ADJ
easat-5284	166	27	at	at	ADP
easat-5284	166	28	the	the	DET
easat-5284	166	29	5	5	NUM
easat-5284	166	30	%	%	NOUN
easat-5284	166	31	level	level	NOUN
easat-5284	166	32	.	.	PUNCT
easat-5284	167	1	this	this	PRON
easat-5284	167	2	suggests	suggest	VERB
easat-5284	167	3	that	that	SCONJ
easat-5284	167	4	the	the	DET
easat-5284	167	5	presence	presence	NOUN
easat-5284	167	6	of	of	ADP
easat-5284	167	7	cpas	cpa	NOUN
easat-5284	167	8	in	in	ADP
easat-5284	167	9	operational	operational	ADJ
easat-5284	167	10	departments	department	NOUN
easat-5284	167	11	enhances	enhance	VERB
easat-5284	167	12	the	the	DET
easat-5284	167	13	effectiveness	effectiveness	NOUN
easat-5284	167	14	of	of	ADP
easat-5284	167	15	internal	internal	ADJ
easat-5284	167	16	control	control	NOUN
easat-5284	167	17	,	,	PUNCT
easat-5284	167	18	contributing	contribute	VERB
easat-5284	167	19	to	to	ADP
easat-5284	167	20	the	the	DET
easat-5284	167	21	likelihood	likelihood	NOUN
easat-5284	167	22	of	of	ADP
easat-5284	167	23	being	be	AUX
easat-5284	167	24	recognized	recognize	VERB
easat-5284	167	25	as	as	ADP
easat-5284	167	26	a	a	DET
easat-5284	167	27	most	most	ADV
easat-5284	167	28	admired	admire	VERB
easat-5284	167	29	company	company	NOUN
easat-5284	167	30	.	.	PUNCT
easat-5284	168	1	these	these	DET
easat-5284	168	2	findings	finding	NOUN
easat-5284	168	3	collectively	collectively	ADV
easat-5284	168	4	demonstrate	demonstrate	VERB
easat-5284	168	5	that	that	SCONJ
easat-5284	168	6	the	the	DET
easat-5284	168	7	quantitative	quantitative	ADJ
easat-5284	168	8	and	and	CCONJ
easat-5284	168	9	qualitative	qualitative	ADJ
easat-5284	168	10	aspects	aspect	NOUN
easat-5284	168	11	of	of	ADP
easat-5284	168	12	internal	internal	ADJ
easat-5284	168	13	control	control	NOUN
easat-5284	168	14	personnel	personnel	NOUN
easat-5284	168	15	play	play	VERB
easat-5284	168	16	a	a	DET
easat-5284	168	17	crucial	crucial	ADJ
easat-5284	168	18	role	role	NOUN
easat-5284	168	19	in	in	ADP
easat-5284	168	20	managing	manage	VERB
easat-5284	168	21	a	a	DET
easat-5284	168	22	company	company	NOUN
easat-5284	168	23	's	's	PART
easat-5284	168	24	reputation	reputation	NOUN
easat-5284	168	25	and	and	CCONJ
easat-5284	168	26	increasing	increase	VERB
easat-5284	168	27	the	the	DET
easat-5284	168	28	likelihood	likelihood	NOUN
easat-5284	168	29	of	of	ADP
easat-5284	168	30	being	be	AUX
easat-5284	168	31	designated	designate	VERB
easat-5284	168	32	as	as	ADP
easat-5284	168	33	a	a	DET
easat-5284	168	34	most	most	ADV
easat-5284	168	35	admired	admire	VERB
easat-5284	168	36	company	company	NOUN
easat-5284	168	37	[	[	X
easat-5284	168	38	24	24	NUM
easat-5284	168	39	]	]	PUNCT
easat-5284	168	40	.	.	PUNCT
easat-5284	169	1	notably	notably	ADV
easat-5284	169	2	,	,	PUNCT
easat-5284	169	3	the	the	DET
easat-5284	169	4	reinforcement	reinforcement	NOUN
easat-5284	169	5	of	of	ADP
easat-5284	169	6	internal	internal	ADJ
easat-5284	169	7	accounting	accounting	NOUN
easat-5284	169	8	and	and	CCONJ
easat-5284	169	9	control	control	NOUN
easat-5284	169	10	expertise	expertise	NOUN
easat-5284	169	11	at	at	ADP
easat-5284	169	12	both	both	CCONJ
easat-5284	169	13	the	the	DET
easat-5284	169	14	audit	audit	NOUN
easat-5284	169	15	committee	committee	NOUN
easat-5284	169	16	and	and	CCONJ
easat-5284	169	17	operational	operational	ADJ
easat-5284	169	18	department	department	NOUN
easat-5284	169	19	levels	level	NOUN
easat-5284	169	20	enhances	enhance	VERB
easat-5284	169	21	external	external	ADJ
easat-5284	169	22	trust	trust	NOUN
easat-5284	169	23	,	,	PUNCT
easat-5284	169	24	which	which	PRON
easat-5284	169	25	significantly	significantly	ADV
easat-5284	169	26	contributes	contribute	VERB
easat-5284	169	27	to	to	ADP
easat-5284	169	28	a	a	DET
easat-5284	169	29	company	company	NOUN
easat-5284	169	30	's	's	PART
easat-5284	169	31	reputation	reputation	NOUN
easat-5284	169	32	.	.	PUNCT
easat-5284	170	1	704	704	NUM
easat-5284	170	2	edelweiss	edelweiss	PROPN
easat-5284	170	3	applied	apply	VERB
easat-5284	170	4	science	science	NOUN
easat-5284	170	5	and	and	CCONJ
easat-5284	170	6	technology	technology	NOUN
easat-5284	170	7	issn	issn	PROPN
easat-5284	170	8	:	:	PUNCT
easat-5284	170	9	2576	2576	NUM
easat-5284	170	10	-	-	SYM
easat-5284	170	11	8484	8484	NUM
easat-5284	170	12	vol	vol	NOUN
easat-5284	170	13	.	.	PROPN
easat-5284	171	1	9	9	NUM
easat-5284	171	2	,	,	PUNCT
easat-5284	171	3	no	no	INTJ
easat-5284	171	4	.	.	NOUN
easat-5284	172	1	3	3	NUM
easat-5284	172	2	:	:	PUNCT
easat-5284	172	3	697	697	NUM
easat-5284	172	4	-	-	SYM
easat-5284	172	5	707	707	NUM
easat-5284	172	6	,	,	PUNCT
easat-5284	172	7	2025	2025	NUM
easat-5284	172	8	doi	doi	NOUN
easat-5284	172	9	:	:	PUNCT
easat-5284	172	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	172	11	©	©	PROPN
easat-5284	172	12	2025	2025	NUM
easat-5284	172	13	by	by	ADP
easat-5284	172	14	the	the	DET
easat-5284	172	15	author	author	NOUN
easat-5284	172	16	;	;	PUNCT
easat-5284	172	17	licensee	licensee	PROPN
easat-5284	172	18	learning	learn	VERB
easat-5284	172	19	gate	gate	NOUN
easat-5284	172	20	table	table	NOUN
easat-5284	172	21	4	4	NUM
easat-5284	172	22	.	.	PUNCT
easat-5284	173	1	the	the	DET
easat-5284	173	2	result	result	NOUN
easat-5284	173	3	on	on	ADP
easat-5284	173	4	the	the	DET
easat-5284	173	5	relationship	relationship	NOUN
easat-5284	173	6	between	between	ADP
easat-5284	173	7	internal	internal	ADJ
easat-5284	173	8	control	control	NOUN
easat-5284	173	9	operation	operation	NOUN
easat-5284	173	10	personnel	personnel	NOUN
easat-5284	173	11	and	and	CCONJ
easat-5284	173	12	the	the	DET
easat-5284	173	13	most	most	ADV
easat-5284	173	14	admired	admire	VERB
easat-5284	173	15	firm	firm	ADJ
easat-5284	173	16	designation	designation	NOUN
easat-5284	173	17	.	.	PUNCT
easat-5284	174	1	panel	panel	NOUN
easat-5284	174	2	a.	a.	NOUN
easat-5284	174	3	the	the	DET
easat-5284	174	4	number	number	NOUN
easat-5284	174	5	of	of	ADP
easat-5284	174	6	personnel	personnel	NOUN
easat-5284	174	7	in	in	ADP
easat-5284	174	8	internal	internal	ADJ
easat-5284	174	9	control	control	NOUN
easat-5284	174	10	system	system	NOUN
easat-5284	174	11	variables	variables	PROPN
easat-5284	174	12	coeff	coeff	PROPN
easat-5284	174	13	.	.	PUNCT
easat-5284	175	1	wald	wald	PROPN
easat-5284	175	2	x2	x2	PROPN
easat-5284	175	3	coeff	coeff	PROPN
easat-5284	175	4	.	.	PUNCT
easat-5284	176	1	wald	wald	PROPN
easat-5284	176	2	x2	x2	PROPN
easat-5284	176	3	intercept	intercept	VERB
easat-5284	176	4	1.472	1.472	NUM
easat-5284	176	5	20.140	20.140	NUM
easat-5284	176	6	*	*	NOUN
easat-5284	176	7	*	*	PUNCT
easat-5284	176	8	*	*	PUNCT
easat-5284	176	9	1.759	1.759	NUM
easat-5284	176	10	27.960	27.960	NUM
easat-5284	176	11	*	*	PUNCT
easat-5284	176	12	*	*	PUNCT
easat-5284	176	13	*	*	PUNCT
easat-5284	176	14	ab1	ab1	PRON
easat-5284	176	15	0.019	0.019	NUM
easat-5284	176	16	3.420	3.420	NUM
easat-5284	176	17	*	*	PUNCT
easat-5284	176	18	*	*	PUNCT
easat-5284	176	19	*	*	PUNCT
easat-5284	176	20	oper1	oper1	VERB
easat-5284	176	21	0.023	0.023	NUM
easat-5284	176	22	6.610	6.610	NUM
easat-5284	176	23	*	*	PUNCT
easat-5284	176	24	*	*	PUNCT
easat-5284	176	25	*	*	PUNCT
easat-5284	176	26	size	size	NOUN
easat-5284	176	27	0.014	0.014	NUM
easat-5284	176	28	5.040	5.040	NUM
easat-5284	176	29	*	*	PUNCT
easat-5284	176	30	*	*	PUNCT
easat-5284	176	31	*	*	PUNCT
easat-5284	176	32	0.007	0.007	NUM
easat-5284	176	33	2.940	2.940	NUM
easat-5284	176	34	*	*	PUNCT
easat-5284	176	35	*	*	PUNCT
easat-5284	176	36	*	*	PUNCT
easat-5284	176	37	lev	lev	NOUN
easat-5284	176	38	-0.004	-0.004	PUNCT
easat-5284	176	39	-5.080	-5.080	NOUN
easat-5284	176	40	*	*	PUNCT
easat-5284	176	41	*	*	PUNCT
easat-5284	176	42	*	*	PUNCT
easat-5284	176	43	-0.003	-0.003	NOUN
easat-5284	176	44	-4.590	-4.590	NOUN
easat-5284	176	45	*	*	PUNCT
easat-5284	176	46	*	*	PUNCT
easat-5284	176	47	*	*	PUNCT
easat-5284	176	48	roa	roa	PROPN
easat-5284	176	49	0.119	0.119	NUM
easat-5284	176	50	1.830	1.830	NUM
easat-5284	176	51	*	*	PUNCT
easat-5284	176	52	0.102	0.102	NUM
easat-5284	176	53	1.890	1.890	NUM
easat-5284	176	54	*	*	PUNCT
easat-5284	176	55	invrec	invrec	NOUN
easat-5284	176	56	0.014	0.014	NUM
easat-5284	176	57	0.570	0.570	NUM
easat-5284	176	58	0.007	0.007	NUM
easat-5284	176	59	0.340	0.340	NUM
easat-5284	176	60	grow	grow	VERB
easat-5284	176	61	-0.014	-0.014	NOUN
easat-5284	176	62	-1.720	-1.720	INTJ
easat-5284	176	63	-0.013	-0.013	PUNCT
easat-5284	176	64	-1.850	-1.850	X
easat-5284	176	65	*	*	X
easat-5284	176	66	ocf	ocf	PROPN
easat-5284	176	67	-0.052	-0.052	PRON
easat-5284	176	68	-0.760	-0.760	INTJ
easat-5284	176	69	-0.043	-0.043	PUNCT
easat-5284	176	70	-0.780	-0.780	PUNCT
easat-5284	176	71	loss	loss	NOUN
easat-5284	176	72	-0.019	-0.019	NUM
easat-5284	176	73	-1.470	-1.470	NUM
easat-5284	177	1	-0.016	-0.016	NUM
easat-5284	177	2	-1.510	-1.510	CCONJ
easat-5284	178	1	da	da	X
easat-5284	178	2	-0.197	-0.197	PUNCT
easat-5284	178	3	-2.540	-2.540	PUNCT
easat-5284	178	4	*	*	PUNCT
easat-5284	178	5	*	*	PUNCT
easat-5284	178	6	*	*	PUNCT
easat-5284	178	7	-0.174	-0.174	PUNCT
easat-5284	178	8	-2.790	-2.790	PUNCT
easat-5284	178	9	*	*	PUNCT
easat-5284	178	10	*	*	PUNCT
easat-5284	178	11	*	*	VERB
easat-5284	178	12	indd	indd	PROPN
easat-5284	178	13	included	include	VERB
easat-5284	178	14	included	include	VERB
easat-5284	178	15	yrd	yrd	NOUN
easat-5284	178	16	included	include	VERB
easat-5284	178	17	included	include	VERB
easat-5284	178	18	likelihood	likelihood	NOUN
easat-5284	178	19	ratio	ratio	NOUN
easat-5284	178	20	15.03	15.03	NUM
easat-5284	178	21	*	*	PUNCT
easat-5284	178	22	*	*	PUNCT
easat-5284	178	23	*	*	PUNCT
easat-5284	179	1	19.31	19.31	NUM
easat-5284	179	2	*	*	PUNCT
easat-5284	179	3	*	*	PUNCT
easat-5284	179	4	*	*	PUNCT
easat-5284	179	5	pseudo	pseudo	NOUN
easat-5284	179	6	r2	r2	NOUN
easat-5284	179	7	0.139	0.139	NUM
easat-5284	179	8	0.168	0.168	NUM
easat-5284	179	9	panel	panel	NOUN
easat-5284	179	10	b.	b.	PROPN
easat-5284	179	11	cpa	cpa	PROPN
easat-5284	179	12	in	in	ADP
easat-5284	179	13	internal	internal	ADJ
easat-5284	179	14	control	control	NOUN
easat-5284	179	15	system	system	NOUN
easat-5284	179	16	variables	variables	PROPN
easat-5284	179	17	coeff	coeff	PROPN
easat-5284	179	18	.	.	PUNCT
easat-5284	180	1	wald	wald	PROPN
easat-5284	180	2	x2	x2	PROPN
easat-5284	180	3	coeff	coeff	PROPN
easat-5284	180	4	.	.	PUNCT
easat-5284	181	1	wald	wald	PROPN
easat-5284	181	2	x2	x2	PROPN
easat-5284	181	3	intercept	intercept	VERB
easat-5284	181	4	1.851	1.851	NUM
easat-5284	181	5	15.960	15.960	NUM
easat-5284	181	6	*	*	PUNCT
easat-5284	181	7	*	*	PUNCT
easat-5284	181	8	*	*	PUNCT
easat-5284	181	9	1.612	1.612	NUM
easat-5284	181	10	14.320	14.320	NUM
easat-5284	181	11	*	*	PUNCT
easat-5284	181	12	*	*	PUNCT
easat-5284	181	13	*	*	PUNCT
easat-5284	181	14	ab2	ab2	PROPN
easat-5284	181	15	0.041	0.041	NUM
easat-5284	181	16	2.580	2.580	NUM
easat-5284	181	17	*	*	PUNCT
easat-5284	181	18	*	*	PUNCT
easat-5284	181	19	oper2	oper2	PROPN
easat-5284	181	20	0.014	0.014	NUM
easat-5284	181	21	2.170	2.170	NUM
easat-5284	181	22	*	*	NOUN
easat-5284	181	23	*	*	NOUN
easat-5284	181	24	size	size	NOUN
easat-5284	181	25	0.005	0.005	NUM
easat-5284	181	26	1.270	1.270	NUM
easat-5284	181	27	0.010	0.010	NUM
easat-5284	181	28	2.550	2.550	NUM
easat-5284	181	29	*	*	PUNCT
easat-5284	181	30	*	*	PUNCT
easat-5284	181	31	*	*	PUNCT
easat-5284	181	32	lev	lev	NOUN
easat-5284	181	33	0.002	0.002	NUM
easat-5284	181	34	0.550	0.550	NUM
easat-5284	181	35	-0.010	-0.010	PUNCT
easat-5284	182	1	-2.830	-2.830	PUNCT
easat-5284	182	2	*	*	PUNCT
easat-5284	182	3	*	*	PUNCT
easat-5284	182	4	*	*	PUNCT
easat-5284	182	5	roa	roa	PROPN
easat-5284	182	6	0.097	0.097	NUM
easat-5284	182	7	0.620	0.620	NUM
easat-5284	182	8	0.006	0.006	NUM
easat-5284	182	9	0.050	0.050	NUM
easat-5284	182	10	invrec	invrec	NOUN
easat-5284	182	11	-0.012	-0.012	PRON
easat-5284	182	12	-0.280	-0.280	NOUN
easat-5284	182	13	0.000	0.000	NUM
easat-5284	182	14	0.000	0.000	NUM
easat-5284	182	15	grow	grow	VERB
easat-5284	182	16	-0.028	-0.028	ADJ
easat-5284	182	17	-1.700	-1.700	NOUN
easat-5284	182	18	*	*	PUNCT
easat-5284	182	19	*	*	PUNCT
easat-5284	182	20	*	*	PUNCT
easat-5284	182	21	-0.028	-0.028	PROPN
easat-5284	182	22	-2.430	-2.430	NOUN
easat-5284	182	23	*	*	PUNCT
easat-5284	182	24	*	*	PUNCT
easat-5284	182	25	ocf	ocf	PROPN
easat-5284	182	26	0.072	0.072	NUM
easat-5284	182	27	0.380	0.380	NUM
easat-5284	182	28	0.133	0.133	NUM
easat-5284	182	29	0.860	0.860	NUM
easat-5284	182	30	loss	loss	NOUN
easat-5284	182	31	0.022	0.022	NUM
easat-5284	182	32	0.970	0.970	NUM
easat-5284	182	33	-0.020	-0.020	NOUN
easat-5284	182	34	-1.020	-1.020	X
easat-5284	182	35	da	da	NOUN
easat-5284	182	36	-0.086	-0.086	PUNCT
easat-5284	182	37	-0.460	-0.460	PUNCT
easat-5284	182	38	-0.052	-0.052	NUM
easat-5284	182	39	-0.340	-0.340	PUNCT
easat-5284	183	1	indd	indd	PROPN
easat-5284	183	2	included	include	VERB
easat-5284	183	3	included	include	VERB
easat-5284	183	4	yrd	yrd	NOUN
easat-5284	183	5	included	include	VERB
easat-5284	183	6	included	include	VERB
easat-5284	183	7	likelihood	likelihood	NOUN
easat-5284	183	8	ratio	ratio	NOUN
easat-5284	183	9	2.52	2.52	NUM
easat-5284	183	10	*	*	PUNCT
easat-5284	183	11	*	*	PUNCT
easat-5284	183	12	*	*	PUNCT
easat-5284	183	13	5.53	5.53	NUM
easat-5284	183	14	*	*	PUNCT
easat-5284	183	15	*	*	PUNCT
easat-5284	183	16	*	*	PUNCT
easat-5284	183	17	pseudo	pseudo	NOUN
easat-5284	183	18	r2	r2	PROPN
easat-5284	183	19	0.114	0.114	NUM
easat-5284	183	20	0.127	0.127	NUM
easat-5284	183	21	note	note	NOUN
easat-5284	183	22	:	:	PUNCT
easat-5284	183	23	1	1	NUM
easat-5284	183	24	)	)	PUNCT
easat-5284	183	25	*	*	NOUN
easat-5284	183	26	,	,	PUNCT
easat-5284	183	27	*	*	PUNCT
easat-5284	183	28	*	*	PUNCT
easat-5284	183	29	and	and	CCONJ
easat-5284	183	30	*	*	PUNCT
easat-5284	183	31	*	*	PUNCT
easat-5284	183	32	*	*	PUNCT
easat-5284	183	33	indicate	indicate	VERB
easat-5284	183	34	significance	significance	NOUN
easat-5284	183	35	at	at	ADP
easat-5284	183	36	the	the	DET
easat-5284	183	37	10	10	NUM
easat-5284	183	38	%	%	NOUN
easat-5284	183	39	,	,	PUNCT
easat-5284	183	40	5	5	NUM
easat-5284	183	41	%	%	NOUN
easat-5284	183	42	and	and	CCONJ
easat-5284	183	43	1	1	NUM
easat-5284	183	44	%	%	NOUN
easat-5284	183	45	levels	level	NOUN
easat-5284	183	46	,	,	PUNCT
easat-5284	183	47	respectively	respectively	ADV
easat-5284	183	48	.	.	PUNCT
easat-5284	184	1	2	2	X
easat-5284	184	2	)	)	PUNCT
easat-5284	184	3	see	see	VERB
easat-5284	184	4	equation	equation	NOUN
easat-5284	184	5	(	(	PUNCT
easat-5284	184	6	1	1	NUM
easat-5284	184	7	)	)	PUNCT
easat-5284	184	8	for	for	ADP
easat-5284	184	9	variable	variable	ADJ
easat-5284	184	10	definition	definition	NOUN
easat-5284	184	11	.	.	PUNCT
easat-5284	185	1	table	table	NOUN
easat-5284	185	2	5	5	NUM
easat-5284	185	3	presents	present	VERB
easat-5284	185	4	the	the	DET
easat-5284	185	5	result	result	NOUN
easat-5284	185	6	of	of	ADP
easat-5284	185	7	analyzing	analyze	VERB
easat-5284	185	8	the	the	DET
easat-5284	185	9	effect	effect	NOUN
easat-5284	185	10	of	of	ADP
easat-5284	185	11	corporate	corporate	ADJ
easat-5284	185	12	governance	governance	NOUN
easat-5284	185	13	on	on	ADP
easat-5284	185	14	the	the	DET
easat-5284	185	15	relationship	relationship	NOUN
easat-5284	185	16	between	between	ADP
easat-5284	185	17	human	human	ADJ
easat-5284	185	18	resources	resource	NOUN
easat-5284	185	19	of	of	ADP
easat-5284	185	20	internal	internal	ADJ
easat-5284	185	21	control	control	NOUN
easat-5284	185	22	system	system	NOUN
easat-5284	185	23	and	and	CCONJ
easat-5284	185	24	designation	designation	NOUN
easat-5284	185	25	as	as	ADP
easat-5284	185	26	the	the	DET
easat-5284	185	27	most	most	ADV
easat-5284	185	28	admired	admire	VERB
easat-5284	185	29	companies	company	NOUN
easat-5284	185	30	.	.	PUNCT
easat-5284	186	1	panel	panel	NOUN
easat-5284	186	2	a	a	PRON
easat-5284	186	3	provides	provide	VERB
easat-5284	186	4	insights	insight	NOUN
easat-5284	186	5	into	into	ADP
easat-5284	186	6	the	the	DET
easat-5284	186	7	impact	impact	NOUN
easat-5284	186	8	of	of	ADP
easat-5284	186	9	internal	internal	ADJ
easat-5284	186	10	control	control	NOUN
easat-5284	186	11	system	system	NOUN
easat-5284	186	12	personnel	personnel	NOUN
easat-5284	186	13	.	.	PUNCT
easat-5284	187	1	the	the	DET
easat-5284	187	2	interaction	interaction	NOUN
easat-5284	187	3	variable	variable	NOUN
easat-5284	187	4	with	with	ADP
easat-5284	187	5	governance	governance	NOUN
easat-5284	187	6	(	(	PUNCT
easat-5284	187	7	ab1	ab1	PRON
easat-5284	187	8	×	×	PROPN
easat-5284	187	9	gov	gov	NOUN
easat-5284	187	10	)	)	PUNCT
easat-5284	187	11	shows	show	VERB
easat-5284	187	12	a	a	DET
easat-5284	187	13	significant	significant	ADJ
easat-5284	187	14	positive	positive	ADJ
easat-5284	187	15	effect	effect	NOUN
easat-5284	187	16	,	,	PUNCT
easat-5284	187	17	statistically	statistically	ADV
easat-5284	187	18	significant	significant	ADJ
easat-5284	187	19	at	at	ADP
easat-5284	187	20	the	the	DET
easat-5284	187	21	1	1	NUM
easat-5284	187	22	%	%	NOUN
easat-5284	187	23	level	level	NOUN
easat-5284	187	24	,	,	PUNCT
easat-5284	187	25	indicating	indicate	VERB
easat-5284	187	26	that	that	SCONJ
easat-5284	187	27	the	the	DET
easat-5284	187	28	effectiveness	effectiveness	NOUN
easat-5284	187	29	of	of	ADP
easat-5284	187	30	internal	internal	ADJ
easat-5284	187	31	control	control	NOUN
easat-5284	187	32	system	system	NOUN
easat-5284	187	33	personnel	personnel	NOUN
easat-5284	187	34	is	be	AUX
easat-5284	187	35	amplified	amplify	VERB
easat-5284	187	36	under	under	ADP
easat-5284	187	37	higher	high	ADJ
easat-5284	187	38	levels	level	NOUN
easat-5284	187	39	of	of	ADP
easat-5284	187	40	governance	governance	NOUN
easat-5284	187	41	.	.	PUNCT
easat-5284	188	1	similarly	similarly	ADV
easat-5284	188	2	,	,	PUNCT
easat-5284	188	3	for	for	ADP
easat-5284	188	4	the	the	DET
easat-5284	188	5	number	number	NOUN
easat-5284	188	6	of	of	ADP
easat-5284	188	7	internal	internal	ADJ
easat-5284	188	8	control	control	NOUN
easat-5284	188	9	system	system	NOUN
easat-5284	188	10	personnel	personnel	NOUN
easat-5284	188	11	in	in	ADP
easat-5284	188	12	operational	operational	ADJ
easat-5284	188	13	departments	department	NOUN
easat-5284	188	14	such	such	ADJ
easat-5284	188	15	as	as	ADP
easat-5284	188	16	accounting	accounting	NOUN
easat-5284	188	17	,	,	PUNCT
easat-5284	188	18	funding	funding	NOUN
easat-5284	188	19	,	,	PUNCT
easat-5284	188	20	it	it	PRON
easat-5284	188	21	,	,	PUNCT
easat-5284	188	22	and	and	CCONJ
easat-5284	188	23	disclosure	disclosure	NOUN
easat-5284	188	24	(	(	PUNCT
easat-5284	188	25	oper1	oper1	NOUN
easat-5284	188	26	)	)	PUNCT
easat-5284	188	27	,	,	PUNCT
easat-5284	188	28	the	the	DET
easat-5284	188	29	interaction	interaction	NOUN
easat-5284	188	30	term	term	NOUN
easat-5284	188	31	(	(	PUNCT
easat-5284	188	32	oper1	oper1	NOUN
easat-5284	188	33	×	×	PROPN
easat-5284	188	34	gov	gov	NOUN
easat-5284	188	35	)	)	PUNCT
easat-5284	188	36	demonstrates	demonstrate	VERB
easat-5284	188	37	a	a	DET
easat-5284	188	38	positive	positive	ADJ
easat-5284	188	39	relationship	relationship	NOUN
easat-5284	188	40	,	,	PUNCT
easat-5284	188	41	which	which	PRON
easat-5284	188	42	is	be	AUX
easat-5284	188	43	statistically	statistically	ADV
easat-5284	188	44	significant	significant	ADJ
easat-5284	188	45	at	at	ADP
easat-5284	188	46	the	the	DET
easat-5284	188	47	1	1	NUM
easat-5284	188	48	%	%	NOUN
easat-5284	188	49	level	level	NOUN
easat-5284	188	50	,	,	PUNCT
easat-5284	188	51	reinforcing	reinforce	VERB
easat-5284	188	52	the	the	DET
easat-5284	188	53	notion	notion	NOUN
easat-5284	188	54	that	that	SCONJ
easat-5284	188	55	these	these	DET
easat-5284	188	56	personnel	personnel	NOUN
easat-5284	188	57	contribute	contribute	VERB
easat-5284	188	58	to	to	ADP
easat-5284	188	59	reputation	reputation	NOUN
easat-5284	188	60	enhancement	enhancement	NOUN
easat-5284	188	61	when	when	SCONJ
easat-5284	188	62	paired	pair	VERB
easat-5284	188	63	with	with	ADP
easat-5284	188	64	stronger	strong	ADJ
easat-5284	188	65	governance	governance	NOUN
easat-5284	188	66	.	.	PUNCT
easat-5284	189	1	panel	panel	NOUN
easat-5284	189	2	b	b	PROPN
easat-5284	189	3	examines	examine	VERB
easat-5284	189	4	the	the	DET
easat-5284	189	5	role	role	NOUN
easat-5284	189	6	of	of	ADP
easat-5284	189	7	cpa	cpa	NOUN
easat-5284	189	8	among	among	ADP
easat-5284	189	9	the	the	DET
easat-5284	189	10	internal	internal	ADJ
easat-5284	189	11	control	control	NOUN
easat-5284	189	12	personnel	personnel	NOUN
easat-5284	189	13	.	.	PUNCT
easat-5284	190	1	the	the	DET
easat-5284	190	2	interaction	interaction	NOUN
easat-5284	190	3	variable	variable	NOUN
easat-5284	190	4	between	between	ADP
easat-5284	190	5	cpa	cpa	NOUN
easat-5284	190	6	personnel	personnel	NOUN
easat-5284	190	7	and	and	CCONJ
easat-5284	190	8	governance	governance	NOUN
easat-5284	190	9	(	(	PUNCT
easat-5284	190	10	ab2	ab2	PROPN
easat-5284	190	11	×	×	PROPN
easat-5284	190	12	gov	gov	NOUN
easat-5284	190	13	)	)	PUNCT
easat-5284	190	14	demonstrates	demonstrate	VERB
easat-5284	190	15	a	a	DET
easat-5284	190	16	positive	positive	ADJ
easat-5284	190	17	and	and	CCONJ
easat-5284	190	18	significant	significant	ADJ
easat-5284	190	19	at	at	ADP
easat-5284	190	20	the	the	DET
easat-5284	190	21	1	1	NUM
easat-5284	190	22	%	%	NOUN
easat-5284	190	23	level	level	NOUN
easat-5284	190	24	.	.	PUNCT
easat-5284	191	1	this	this	DET
easat-5284	191	2	finding	finding	NOUN
easat-5284	191	3	suggests	suggest	VERB
easat-5284	191	4	that	that	SCONJ
easat-5284	191	5	cpa	cpa	PROPN
easat-5284	191	6	personnel	personnel	NOUN
easat-5284	191	7	,	,	PUNCT
easat-5284	191	8	as	as	ADP
easat-5284	191	9	highly	highly	ADV
easat-5284	191	10	specialized	specialized	ADJ
easat-5284	191	11	professionals	professional	NOUN
easat-5284	191	12	,	,	PUNCT
easat-5284	191	13	are	be	AUX
easat-5284	191	14	more	more	ADV
easat-5284	191	15	effective	effective	ADJ
easat-5284	191	16	when	when	SCONJ
easat-5284	191	17	supported	support	VERB
easat-5284	191	18	by	by	ADP
easat-5284	191	19	strong	strong	ADJ
easat-5284	191	20	levels	level	NOUN
easat-5284	191	21	of	of	ADP
easat-5284	191	22	governance	governance	NOUN
easat-5284	191	23	.	.	PUNCT
easat-5284	192	1	a	a	DET
easat-5284	192	2	similar	similar	ADJ
easat-5284	192	3	pattern	pattern	NOUN
easat-5284	192	4	is	be	AUX
easat-5284	192	5	observed	observe	VERB
easat-5284	192	6	for	for	ADP
easat-5284	192	7	cpa	cpa	NOUN
easat-5284	192	8	personnel	personnel	NOUN
easat-5284	192	9	in	in	ADP
easat-5284	192	10	705	705	NUM
easat-5284	192	11	edelweiss	edelweiss	PROPN
easat-5284	192	12	applied	apply	VERB
easat-5284	192	13	science	science	NOUN
easat-5284	192	14	and	and	CCONJ
easat-5284	192	15	technology	technology	NOUN
easat-5284	192	16	issn	issn	PROPN
easat-5284	192	17	:	:	PUNCT
easat-5284	192	18	2576	2576	NUM
easat-5284	192	19	-	-	SYM
easat-5284	192	20	8484	8484	NUM
easat-5284	192	21	vol	vol	NOUN
easat-5284	192	22	.	.	PROPN
easat-5284	193	1	9	9	NUM
easat-5284	193	2	,	,	PUNCT
easat-5284	193	3	no	no	INTJ
easat-5284	193	4	.	.	NOUN
easat-5284	194	1	3	3	NUM
easat-5284	194	2	:	:	PUNCT
easat-5284	194	3	697	697	NUM
easat-5284	194	4	-	-	SYM
easat-5284	194	5	707	707	NUM
easat-5284	194	6	,	,	PUNCT
easat-5284	194	7	2025	2025	NUM
easat-5284	194	8	doi	doi	NOUN
easat-5284	194	9	:	:	PUNCT
easat-5284	194	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	194	11	©	©	PROPN
easat-5284	194	12	2025	2025	NUM
easat-5284	194	13	by	by	ADP
easat-5284	194	14	the	the	DET
easat-5284	194	15	author	author	NOUN
easat-5284	194	16	;	;	PUNCT
easat-5284	194	17	licensee	licensee	PROPN
easat-5284	194	18	learning	learning	NOUN
easat-5284	194	19	gate	gate	PROPN
easat-5284	194	20	operational	operational	ADJ
easat-5284	194	21	departments	department	NOUN
easat-5284	194	22	(	(	PUNCT
easat-5284	194	23	oper2	oper2	PROPN
easat-5284	194	24	)	)	PUNCT
easat-5284	194	25	,	,	PUNCT
easat-5284	194	26	with	with	ADP
easat-5284	194	27	the	the	DET
easat-5284	194	28	interaction	interaction	NOUN
easat-5284	194	29	term	term	NOUN
easat-5284	194	30	(	(	PUNCT
easat-5284	194	31	oper2	oper2	PROPN
easat-5284	194	32	×	×	PROPN
easat-5284	194	33	gov	gov	PROPN
easat-5284	194	34	)	)	PUNCT
easat-5284	194	35	,	,	PUNCT
easat-5284	194	36	presenting	present	VERB
easat-5284	194	37	significant	significant	ADJ
easat-5284	194	38	positive	positive	ADJ
easat-5284	194	39	at	at	ADP
easat-5284	194	40	the	the	DET
easat-5284	194	41	10	10	NUM
easat-5284	194	42	%	%	NOUN
easat-5284	194	43	.	.	PUNCT
easat-5284	195	1	overall	overall	ADV
easat-5284	195	2	,	,	PUNCT
easat-5284	195	3	the	the	DET
easat-5284	195	4	results	result	NOUN
easat-5284	195	5	in	in	ADP
easat-5284	195	6	table	table	NOUN
easat-5284	195	7	5	5	NUM
easat-5284	195	8	underscore	underscore	VERB
easat-5284	195	9	the	the	DET
easat-5284	195	10	pivotal	pivotal	ADJ
easat-5284	195	11	role	role	NOUN
easat-5284	195	12	of	of	ADP
easat-5284	195	13	governance	governance	NOUN
easat-5284	195	14	level	level	NOUN
easat-5284	195	15	(	(	PUNCT
easat-5284	195	16	gov	gov	NOUN
easat-5284	195	17	)	)	PUNCT
easat-5284	195	18	as	as	ADP
easat-5284	195	19	a	a	DET
easat-5284	195	20	moderating	moderate	VERB
easat-5284	195	21	factor	factor	NOUN
easat-5284	195	22	in	in	ADP
easat-5284	195	23	the	the	DET
easat-5284	195	24	relationship	relationship	NOUN
easat-5284	195	25	between	between	ADP
easat-5284	195	26	internal	internal	ADJ
easat-5284	195	27	control	control	NOUN
easat-5284	195	28	personnel	personnel	NOUN
easat-5284	195	29	and	and	CCONJ
easat-5284	195	30	firm	firm	ADJ
easat-5284	195	31	reputation	reputation	NOUN
easat-5284	195	32	.	.	PUNCT
easat-5284	196	1	when	when	SCONJ
easat-5284	196	2	supported	support	VERB
easat-5284	196	3	by	by	ADP
easat-5284	196	4	sufficient	sufficient	ADJ
easat-5284	196	5	levels	level	NOUN
easat-5284	196	6	of	of	ADP
easat-5284	196	7	governance	governance	NOUN
easat-5284	196	8	,	,	PUNCT
easat-5284	196	9	internal	internal	ADJ
easat-5284	196	10	control	control	NOUN
easat-5284	196	11	personnel	personnel	NOUN
easat-5284	196	12	positively	positively	ADV
easat-5284	196	13	contribute	contribute	VERB
easat-5284	196	14	to	to	ADP
easat-5284	196	15	corporate	corporate	ADJ
easat-5284	196	16	reputation	reputation	NOUN
easat-5284	196	17	.	.	PUNCT
easat-5284	197	1	notably	notably	ADV
easat-5284	197	2	,	,	PUNCT
easat-5284	197	3	quantitative	quantitative	ADJ
easat-5284	197	4	and	and	CCONJ
easat-5284	197	5	qualitative	qualitative	ADJ
easat-5284	197	6	aspects	aspect	NOUN
easat-5284	197	7	of	of	ADP
easat-5284	197	8	internal	internal	ADJ
easat-5284	197	9	control	control	NOUN
easat-5284	197	10	system	system	NOUN
easat-5284	197	11	personnel	personnel	NOUN
easat-5284	197	12	emerge	emerge	VERB
easat-5284	197	13	as	as	ADP
easat-5284	197	14	key	key	ADJ
easat-5284	197	15	contributors	contributor	NOUN
easat-5284	197	16	to	to	ADP
easat-5284	197	17	reputation	reputation	NOUN
easat-5284	197	18	enhancement	enhancement	NOUN
easat-5284	197	19	under	under	ADP
easat-5284	197	20	strong	strong	ADJ
easat-5284	197	21	governance	governance	NOUN
easat-5284	197	22	environments	environment	NOUN
easat-5284	197	23	.	.	PUNCT
easat-5284	198	1	these	these	DET
easat-5284	198	2	findings	finding	NOUN
easat-5284	198	3	highlight	highlight	VERB
easat-5284	198	4	the	the	DET
easat-5284	198	5	critical	critical	ADJ
easat-5284	198	6	importance	importance	NOUN
easat-5284	198	7	of	of	ADP
easat-5284	198	8	not	not	PART
easat-5284	198	9	only	only	ADV
easat-5284	198	10	strengthening	strengthen	VERB
easat-5284	198	11	internal	internal	ADJ
easat-5284	198	12	control	control	NOUN
easat-5284	198	13	systems	system	NOUN
easat-5284	198	14	but	but	CCONJ
easat-5284	198	15	also	also	ADV
easat-5284	198	16	establishing	establish	VERB
easat-5284	198	17	robust	robust	ADJ
easat-5284	198	18	governance	governance	NOUN
easat-5284	198	19	structures	structure	NOUN
easat-5284	198	20	that	that	PRON
easat-5284	198	21	underpin	underpin	VERB
easat-5284	198	22	these	these	DET
easat-5284	198	23	efforts	effort	NOUN
easat-5284	198	24	.	.	PUNCT
easat-5284	199	1	table	table	NOUN
easat-5284	199	2	5	5	NUM
easat-5284	199	3	.	.	PUNCT
easat-5284	200	1	the	the	DET
easat-5284	200	2	impact	impact	NOUN
easat-5284	200	3	of	of	ADP
easat-5284	200	4	governance	governance	NOUN
easat-5284	200	5	level	level	NOUN
easat-5284	200	6	on	on	ADP
easat-5284	200	7	the	the	DET
easat-5284	200	8	relationship	relationship	NOUN
easat-5284	200	9	between	between	ADP
easat-5284	200	10	internal	internal	ADJ
easat-5284	200	11	control	control	NOUN
easat-5284	200	12	system	system	NOUN
easat-5284	200	13	personnel	personnel	NOUN
easat-5284	200	14	and	and	CCONJ
easat-5284	200	15	the	the	DET
easat-5284	200	16	most	most	ADV
easat-5284	200	17	admired	admire	VERB
easat-5284	200	18	firm	firm	ADJ
easat-5284	200	19	designation	designation	NOUN
easat-5284	200	20	panel	panel	NOUN
easat-5284	200	21	a.	a.	NOUN
easat-5284	200	22	the	the	DET
easat-5284	200	23	number	number	NOUN
easat-5284	200	24	of	of	ADP
easat-5284	200	25	personnel	personnel	NOUN
easat-5284	200	26	in	in	ADP
easat-5284	200	27	internal	internal	ADJ
easat-5284	200	28	control	control	NOUN
easat-5284	200	29	system	system	NOUN
easat-5284	200	30	variables	variables	PROPN
easat-5284	200	31	coeff	coeff	PROPN
easat-5284	200	32	.	.	PUNCT
easat-5284	201	1	wald	wald	PROPN
easat-5284	201	2	x2	x2	PROPN
easat-5284	201	3	coeff	coeff	PROPN
easat-5284	201	4	.	.	PUNCT
easat-5284	202	1	wald	wald	PROPN
easat-5284	202	2	x2	x2	PROPN
easat-5284	202	3	intercept	intercept	VERB
easat-5284	202	4	1.553	1.553	NUM
easat-5284	202	5	19.220	19.220	NUM
easat-5284	202	6	*	*	PUNCT
easat-5284	202	7	*	*	PUNCT
easat-5284	202	8	*	*	PUNCT
easat-5284	202	9	1.758	1.758	NUM
easat-5284	202	10	25.510	25.510	NUM
easat-5284	202	11	*	*	PUNCT
easat-5284	202	12	*	*	PUNCT
easat-5284	202	13	*	*	PUNCT
easat-5284	202	14	ab1	ab1	X
easat-5284	202	15	-0.047	-0.047	PUNCT
easat-5284	202	16	-2.010	-2.010	PUNCT
easat-5284	202	17	*	*	PUNCT
easat-5284	202	18	*	*	PUNCT
easat-5284	202	19	gov	gov	NOUN
easat-5284	202	20	0.022	0.022	NUM
easat-5284	202	21	3.020	3.020	NUM
easat-5284	202	22	*	*	PUNCT
easat-5284	202	23	*	*	PUNCT
easat-5284	202	24	*	*	PUNCT
easat-5284	202	25	ab1*gov	ab1*gov	NOUN
easat-5284	202	26	0.018	0.018	NUM
easat-5284	202	27	2.700	2.700	NUM
easat-5284	202	28	*	*	PUNCT
easat-5284	202	29	*	*	PUNCT
easat-5284	202	30	*	*	PUNCT
easat-5284	202	31	oper1	oper1	VERB
easat-5284	202	32	0.020	0.020	NUM
easat-5284	202	33	5.330	5.330	NUM
easat-5284	202	34	*	*	PUNCT
easat-5284	202	35	*	*	PUNCT
easat-5284	202	36	*	*	PUNCT
easat-5284	202	37	gov	gov	NOUN
easat-5284	202	38	0.036	0.036	NUM
easat-5284	202	39	4.350	4.350	NUM
easat-5284	202	40	*	*	PUNCT
easat-5284	202	41	*	*	PUNCT
easat-5284	202	42	*	*	PUNCT
easat-5284	202	43	oper1*gov	oper1*gov	VERB
easat-5284	202	44	0.002	0.002	NUM
easat-5284	202	45	1.650	1.650	NUM
easat-5284	202	46	*	*	PUNCT
easat-5284	202	47	*	*	PUNCT
easat-5284	202	48	*	*	PUNCT
easat-5284	202	49	size	size	NOUN
easat-5284	202	50	0.007	0.007	NUM
easat-5284	202	51	2.570	2.570	NUM
easat-5284	202	52	*	*	PUNCT
easat-5284	202	53	*	*	PUNCT
easat-5284	202	54	*	*	PUNCT
easat-5284	202	55	0.002	0.002	NUM
easat-5284	202	56	0.950	0.950	NUM
easat-5284	202	57	lev	lev	NOUN
easat-5284	202	58	-0.004	-0.004	PUNCT
easat-5284	202	59	-4.440	-4.440	X
easat-5284	202	60	*	*	PUNCT
easat-5284	202	61	*	*	PUNCT
easat-5284	202	62	*	*	PUNCT
easat-5284	202	63	-0.003	-0.003	NOUN
easat-5284	202	64	-4.640	-4.640	NOUN
easat-5284	202	65	*	*	PUNCT
easat-5284	202	66	*	*	PUNCT
easat-5284	202	67	*	*	PUNCT
easat-5284	202	68	roa	roa	PROPN
easat-5284	202	69	0.117	0.117	NUM
easat-5284	202	70	1.720	1.720	NUM
easat-5284	202	71	*	*	NUM
easat-5284	202	72	0.088	0.088	NUM
easat-5284	202	73	1.160	1.160	NUM
easat-5284	202	74	invrec	invrec	NOUN
easat-5284	202	75	-0.032	-0.032	ADP
easat-5284	202	76	-1.320	-1.320	X
easat-5284	202	77	-0.006	-0.006	X
easat-5284	202	78	-0.260	-0.260	PUNCT
easat-5284	202	79	grow	grow	VERB
easat-5284	202	80	-0.005	-0.005	PRON
easat-5284	202	81	-0.810	-0.810	X
easat-5284	202	82	-0.019	-0.019	X
easat-5284	202	83	-2.640	-2.640	VERB
easat-5284	202	84	*	*	PUNCT
easat-5284	202	85	*	*	PUNCT
easat-5284	202	86	*	*	PUNCT
easat-5284	202	87	ocf	ocf	PROPN
easat-5284	202	88	-0.043	-0.043	PUNCT
easat-5284	202	89	-0.610	-0.610	PUNCT
easat-5284	202	90	0.023	0.023	NUM
easat-5284	202	91	0.350	0.350	NUM
easat-5284	202	92	loss	loss	NOUN
easat-5284	202	93	-0.019	-0.019	X
easat-5284	202	94	-1.400	-1.400	NOUN
easat-5284	202	95	-0.013	-0.013	PUNCT
easat-5284	203	1	-1.140	-1.140	NOUN
easat-5284	203	2	da	da	X
easat-5284	203	3	-0.151	-0.151	NOUN
easat-5284	203	4	-1.890	-1.890	NOUN
easat-5284	203	5	*	*	PUNCT
easat-5284	203	6	-0.068	-0.068	X
easat-5284	203	7	-1.120	-1.120	X
easat-5284	203	8	ind	ind	NOUN
easat-5284	203	9	included	include	VERB
easat-5284	203	10	included	include	VERB
easat-5284	203	11	yr	yr	NOUN
easat-5284	203	12	included	include	VERB
easat-5284	203	13	included	include	VERB
easat-5284	203	14	likelihood	likelihood	NOUN
easat-5284	203	15	ratio	ratio	NOUN
easat-5284	203	16	15.46	15.46	NUM
easat-5284	203	17	*	*	PUNCT
easat-5284	203	18	*	*	PUNCT
easat-5284	203	19	*	*	PUNCT
easat-5284	203	20	19.00	19.00	NUM
easat-5284	203	21	*	*	PUNCT
easat-5284	203	22	*	*	PUNCT
easat-5284	203	23	*	*	PUNCT
easat-5284	203	24	pseudo	pseudo	NOUN
easat-5284	203	25	r2	r2	PROPN
easat-5284	203	26	0.18	0.18	NUM
easat-5284	203	27	0.21	0.21	NUM
easat-5284	203	28	panel	panel	NOUN
easat-5284	203	29	b.	b.	PROPN
easat-5284	203	30	cpa	cpa	PROPN
easat-5284	203	31	in	in	ADP
easat-5284	203	32	internal	internal	ADJ
easat-5284	203	33	control	control	NOUN
easat-5284	203	34	system	system	NOUN
easat-5284	203	35	variables	variables	PROPN
easat-5284	203	36	coeff	coeff	PROPN
easat-5284	203	37	.	.	PUNCT
easat-5284	204	1	wald	wald	PROPN
easat-5284	204	2	x2	x2	PROPN
easat-5284	204	3	coeff	coeff	PROPN
easat-5284	204	4	.	.	PUNCT
easat-5284	205	1	wald	wald	PROPN
easat-5284	205	2	x2	x2	PROPN
easat-5284	205	3	intercept	intercept	VERB
easat-5284	205	4	1.620	1.620	NUM
easat-5284	205	5	6.700	6.700	NUM
easat-5284	205	6	*	*	PUNCT
easat-5284	205	7	*	*	PUNCT
easat-5284	205	8	*	*	PUNCT
easat-5284	205	9	1.620	1.620	NUM
easat-5284	205	10	6.700	6.700	NUM
easat-5284	205	11	*	*	PUNCT
easat-5284	205	12	*	*	PUNCT
easat-5284	205	13	*	*	PUNCT
easat-5284	205	14	ab2	ab2	PROPN
easat-5284	205	15	0.009	0.009	NUM
easat-5284	205	16	0.840	0.840	NUM
easat-5284	205	17	gov	gov	NOUN
easat-5284	205	18	0.036	0.036	NUM
easat-5284	205	19	2.050	2.050	NUM
easat-5284	205	20	*	*	PUNCT
easat-5284	205	21	*	*	PUNCT
easat-5284	205	22	ab2*gov	ab2*gov	VERB
easat-5284	205	23	0.013	0.013	NUM
easat-5284	205	24	1.830	1.830	NUM
easat-5284	205	25	*	*	PUNCT
easat-5284	205	26	oper2	oper2	PROPN
easat-5284	205	27	0.009	0.009	NUM
easat-5284	205	28	0.840	0.840	NUM
easat-5284	205	29	gov	gov	NOUN
easat-5284	205	30	0.036	0.036	NUM
easat-5284	205	31	2.050	2.050	NUM
easat-5284	205	32	*	*	PUNCT
easat-5284	205	33	*	*	PUNCT
easat-5284	205	34	oper2*gov	oper2*gov	NOUN
easat-5284	205	35	0.013	0.013	NUM
easat-5284	205	36	1.830	1.830	NUM
easat-5284	205	37	*	*	PUNCT
easat-5284	205	38	size	size	NOUN
easat-5284	205	39	0.002	0.002	NUM
easat-5284	205	40	0.200	0.200	NUM
easat-5284	205	41	0.002	0.002	NUM
easat-5284	205	42	0.200	0.200	NUM
easat-5284	205	43	lev	lev	NOUN
easat-5284	205	44	-0.043	-0.043	PUNCT
easat-5284	205	45	-2.670	-2.670	PUNCT
easat-5284	205	46	*	*	PUNCT
easat-5284	205	47	*	*	PUNCT
easat-5284	205	48	*	*	PUNCT
easat-5284	205	49	-0.043	-0.043	NOUN
easat-5284	205	50	-2.670	-2.670	PUNCT
easat-5284	205	51	*	*	PUNCT
easat-5284	205	52	*	*	PUNCT
easat-5284	205	53	*	*	PUNCT
easat-5284	205	54	roa	roa	PROPN
easat-5284	206	1	-0.181	-0.181	NUM
easat-5284	206	2	-0.740	-0.740	PUNCT
easat-5284	206	3	-0.181	-0.181	PUNCT
easat-5284	206	4	-0.740	-0.740	PUNCT
easat-5284	206	5	invrec	invrec	VERB
easat-5284	206	6	0.028	0.028	NUM
easat-5284	206	7	0.280	0.280	NUM
easat-5284	206	8	0.028	0.028	NUM
easat-5284	206	9	0.280	0.280	NUM
easat-5284	206	10	grow	grow	NOUN
easat-5284	206	11	-0.076	-0.076	PUNCT
easat-5284	206	12	-3.200	-3.200	PUNCT
easat-5284	206	13	*	*	PUNCT
easat-5284	206	14	*	*	PUNCT
easat-5284	206	15	*	*	PUNCT
easat-5284	206	16	-0.076	-0.076	PUNCT
easat-5284	206	17	-3.200	-3.200	PUNCT
easat-5284	206	18	*	*	PUNCT
easat-5284	206	19	*	*	PUNCT
easat-5284	206	20	*	*	PUNCT
easat-5284	206	21	ocf	ocf	PROPN
easat-5284	206	22	0.857	0.857	NUM
easat-5284	206	23	2.520	2.520	NUM
easat-5284	206	24	*	*	SYM
easat-5284	206	25	*	*	NOUN
easat-5284	206	26	0.857	0.857	NUM
easat-5284	206	27	2.520	2.520	NUM
easat-5284	206	28	*	*	PUNCT
easat-5284	206	29	*	*	PUNCT
easat-5284	206	30	*	*	PUNCT
easat-5284	206	31	loss	loss	NOUN
easat-5284	206	32	0.023	0.023	NUM
easat-5284	206	33	0.560	0.560	NUM
easat-5284	206	34	0.023	0.023	NUM
easat-5284	206	35	0.560	0.560	NUM
easat-5284	206	36	da	da	NOUN
easat-5284	206	37	0.513	0.513	NUM
easat-5284	206	38	1.450	1.450	NUM
easat-5284	206	39	0.513	0.513	NUM
easat-5284	206	40	1.450	1.450	NUM
easat-5284	206	41	ind	ind	NOUN
easat-5284	206	42	included	include	VERB
easat-5284	206	43	included	include	VERB
easat-5284	206	44	yr	yr	NOUN
easat-5284	206	45	included	include	VERB
easat-5284	206	46	included	include	VERB
easat-5284	206	47	likelihood	likelihood	NOUN
easat-5284	206	48	ratio	ratio	NOUN
easat-5284	206	49	5.04	5.04	NUM
easat-5284	206	50	*	*	PUNCT
easat-5284	206	51	*	*	PUNCT
easat-5284	206	52	*	*	PUNCT
easat-5284	206	53	5.27	5.27	NUM
easat-5284	206	54	*	*	PUNCT
easat-5284	206	55	*	*	PUNCT
easat-5284	206	56	*	*	PUNCT
easat-5284	206	57	pseudo	pseudo	NOUN
easat-5284	206	58	r2	r2	PROPN
easat-5284	206	59	0.44	0.44	NUM
easat-5284	206	60	0.45	0.45	NUM
easat-5284	206	61	note	note	NOUN
easat-5284	206	62	:	:	PUNCT
easat-5284	206	63	1	1	NUM
easat-5284	206	64	)	)	PUNCT
easat-5284	206	65	*	*	NOUN
easat-5284	206	66	,	,	PUNCT
easat-5284	206	67	*	*	PUNCT
easat-5284	206	68	*	*	PUNCT
easat-5284	206	69	and	and	CCONJ
easat-5284	206	70	*	*	PUNCT
easat-5284	206	71	*	*	PUNCT
easat-5284	206	72	*	*	PUNCT
easat-5284	206	73	indicate	indicate	VERB
easat-5284	206	74	significance	significance	NOUN
easat-5284	206	75	at	at	ADP
easat-5284	206	76	the	the	DET
easat-5284	206	77	10	10	NUM
easat-5284	206	78	%	%	NOUN
easat-5284	206	79	,	,	PUNCT
easat-5284	206	80	5	5	NUM
easat-5284	206	81	%	%	NOUN
easat-5284	206	82	and	and	CCONJ
easat-5284	206	83	1	1	NUM
easat-5284	206	84	%	%	NOUN
easat-5284	206	85	levels	level	NOUN
easat-5284	206	86	,	,	PUNCT
easat-5284	206	87	respectively	respectively	ADV
easat-5284	206	88	.	.	PUNCT
easat-5284	207	1	2	2	X
easat-5284	207	2	)	)	PUNCT
easat-5284	207	3	see	see	VERB
easat-5284	207	4	equation	equation	NOUN
easat-5284	207	5	(	(	PUNCT
easat-5284	207	6	1	1	NUM
easat-5284	207	7	)	)	PUNCT
easat-5284	207	8	and	and	CCONJ
easat-5284	207	9	(	(	PUNCT
easat-5284	207	10	3	3	X
easat-5284	207	11	)	)	PUNCT
easat-5284	207	12	for	for	ADP
easat-5284	207	13	variable	variable	ADJ
easat-5284	207	14	definition	definition	NOUN
easat-5284	207	15	.	.	PUNCT
easat-5284	208	1	706	706	NUM
easat-5284	208	2	edelweiss	edelweiss	PROPN
easat-5284	208	3	applied	apply	VERB
easat-5284	208	4	science	science	NOUN
easat-5284	208	5	and	and	CCONJ
easat-5284	208	6	technology	technology	NOUN
easat-5284	208	7	issn	issn	PROPN
easat-5284	208	8	:	:	PUNCT
easat-5284	208	9	2576	2576	NUM
easat-5284	208	10	-	-	SYM
easat-5284	208	11	8484	8484	NUM
easat-5284	208	12	vol	vol	NOUN
easat-5284	208	13	.	.	PROPN
easat-5284	209	1	9	9	NUM
easat-5284	209	2	,	,	PUNCT
easat-5284	209	3	no	no	INTJ
easat-5284	209	4	.	.	NOUN
easat-5284	210	1	3	3	NUM
easat-5284	210	2	:	:	PUNCT
easat-5284	210	3	697	697	NUM
easat-5284	210	4	-	-	SYM
easat-5284	210	5	707	707	NUM
easat-5284	210	6	,	,	PUNCT
easat-5284	210	7	2025	2025	NUM
easat-5284	210	8	doi	doi	NOUN
easat-5284	210	9	:	:	PUNCT
easat-5284	210	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	210	11	©	©	PROPN
easat-5284	210	12	2025	2025	NUM
easat-5284	210	13	by	by	ADP
easat-5284	210	14	the	the	DET
easat-5284	210	15	author	author	NOUN
easat-5284	210	16	;	;	PUNCT
easat-5284	210	17	licensee	licensee	PROPN
easat-5284	210	18	learning	learning	NOUN
easat-5284	210	19	gate	gate	NOUN
easat-5284	210	20	5	5	NUM
easat-5284	210	21	.	.	PUNCT
easat-5284	211	1	conclusion	conclusion	NOUN
easat-5284	211	2	this	this	DET
easat-5284	211	3	study	study	NOUN
easat-5284	211	4	examines	examine	VERB
easat-5284	211	5	the	the	DET
easat-5284	211	6	impact	impact	NOUN
easat-5284	211	7	of	of	ADP
easat-5284	211	8	human	human	ADJ
easat-5284	211	9	resource	resource	NOUN
easat-5284	211	10	investment	investment	NOUN
easat-5284	211	11	in	in	ADP
easat-5284	211	12	internal	internal	ADJ
easat-5284	211	13	control	control	NOUN
easat-5284	211	14	systems	system	NOUN
easat-5284	211	15	on	on	ADP
easat-5284	211	16	a	a	DET
easat-5284	211	17	firm	firm	NOUN
easat-5284	211	18	’s	’s	PART
easat-5284	211	19	likelihood	likelihood	NOUN
easat-5284	211	20	of	of	ADP
easat-5284	211	21	being	be	AUX
easat-5284	211	22	designated	designate	VERB
easat-5284	211	23	as	as	ADP
easat-5284	211	24	one	one	NUM
easat-5284	211	25	of	of	ADP
easat-5284	211	26	korea	korea	PROPN
easat-5284	211	27	’s	’s	PART
easat-5284	211	28	most	most	ADV
easat-5284	211	29	admired	admire	VERB
easat-5284	211	30	companies	company	NOUN
easat-5284	211	31	,	,	PUNCT
easat-5284	211	32	with	with	ADP
easat-5284	211	33	a	a	DET
easat-5284	211	34	focus	focus	NOUN
easat-5284	211	35	on	on	ADP
easat-5284	211	36	the	the	DET
easat-5284	211	37	moderating	moderate	VERB
easat-5284	211	38	role	role	NOUN
easat-5284	211	39	of	of	ADP
easat-5284	211	40	corporate	corporate	ADJ
easat-5284	211	41	governance	governance	NOUN
easat-5284	211	42	.	.	PUNCT
easat-5284	212	1	using	use	VERB
easat-5284	212	2	data	datum	NOUN
easat-5284	212	3	from	from	ADP
easat-5284	212	4	non	non	ADJ
easat-5284	212	5	-	-	ADJ
easat-5284	212	6	financial	financial	ADJ
easat-5284	212	7	firms	firm	NOUN
easat-5284	212	8	listed	list	VERB
easat-5284	212	9	on	on	ADP
easat-5284	212	10	the	the	DET
easat-5284	212	11	korean	korean	ADJ
easat-5284	212	12	stock	stock	NOUN
easat-5284	212	13	exchange	exchange	NOUN
easat-5284	212	14	from	from	ADP
easat-5284	212	15	2016	2016	NUM
easat-5284	212	16	to	to	ADP
easat-5284	212	17	2021	2021	NUM
easat-5284	212	18	,	,	PUNCT
easat-5284	212	19	the	the	DET
easat-5284	212	20	findings	finding	NOUN
easat-5284	212	21	demonstrate	demonstrate	VERB
easat-5284	212	22	that	that	SCONJ
easat-5284	212	23	both	both	CCONJ
easat-5284	212	24	the	the	DET
easat-5284	212	25	quantitative	quantitative	ADJ
easat-5284	212	26	and	and	CCONJ
easat-5284	212	27	qualitative	qualitative	ADJ
easat-5284	212	28	aspects	aspect	NOUN
easat-5284	212	29	of	of	ADP
easat-5284	212	30	human	human	ADJ
easat-5284	212	31	resources	resource	NOUN
easat-5284	212	32	in	in	ADP
easat-5284	212	33	internal	internal	ADJ
easat-5284	212	34	control	control	NOUN
easat-5284	212	35	systems	system	NOUN
easat-5284	212	36	significantly	significantly	ADV
easat-5284	212	37	contribute	contribute	VERB
easat-5284	212	38	to	to	ADP
easat-5284	212	39	enhancing	enhance	VERB
easat-5284	212	40	corporate	corporate	ADJ
easat-5284	212	41	reputation	reputation	NOUN
easat-5284	212	42	.	.	PUNCT
easat-5284	213	1	specifically	specifically	ADV
easat-5284	213	2	,	,	PUNCT
easat-5284	213	3	the	the	DET
easat-5284	213	4	number	number	NOUN
easat-5284	213	5	of	of	ADP
easat-5284	213	6	personnel	personnel	NOUN
easat-5284	213	7	dedicated	dedicate	VERB
easat-5284	213	8	to	to	ADP
easat-5284	213	9	internal	internal	ADJ
easat-5284	213	10	control	control	NOUN
easat-5284	213	11	functions	function	NOUN
easat-5284	213	12	and	and	CCONJ
easat-5284	213	13	the	the	DET
easat-5284	213	14	inclusion	inclusion	NOUN
easat-5284	213	15	of	of	ADP
easat-5284	213	16	certified	certify	VERB
easat-5284	213	17	public	public	ADJ
easat-5284	213	18	accountants	accountant	NOUN
easat-5284	213	19	(	(	PUNCT
easat-5284	213	20	cpas	cpas	PROPN
easat-5284	213	21	)	)	PUNCT
easat-5284	213	22	in	in	ADP
easat-5284	213	23	these	these	DET
easat-5284	213	24	roles	role	NOUN
easat-5284	213	25	positively	positively	ADV
easat-5284	213	26	influence	influence	VERB
easat-5284	213	27	a	a	DET
easat-5284	213	28	firm	firm	NOUN
easat-5284	213	29	’s	’s	PART
easat-5284	213	30	reputation	reputation	NOUN
easat-5284	213	31	.	.	PUNCT
easat-5284	214	1	furthermore	furthermore	ADV
easat-5284	214	2	,	,	PUNCT
easat-5284	214	3	the	the	DET
easat-5284	214	4	study	study	NOUN
easat-5284	214	5	highlights	highlight	VERB
easat-5284	214	6	that	that	SCONJ
easat-5284	214	7	strong	strong	ADJ
easat-5284	214	8	corporate	corporate	ADJ
easat-5284	214	9	governance	governance	NOUN
easat-5284	214	10	strengthens	strengthen	VERB
easat-5284	214	11	the	the	DET
easat-5284	214	12	relationship	relationship	NOUN
easat-5284	214	13	between	between	ADP
easat-5284	214	14	human	human	ADJ
easat-5284	214	15	resource	resource	NOUN
easat-5284	214	16	investment	investment	NOUN
easat-5284	214	17	in	in	ADP
easat-5284	214	18	internal	internal	ADJ
easat-5284	214	19	control	control	NOUN
easat-5284	214	20	systems	system	NOUN
easat-5284	214	21	and	and	CCONJ
easat-5284	214	22	firm	firm	ADJ
easat-5284	214	23	reputation	reputation	NOUN
easat-5284	214	24	.	.	PUNCT
easat-5284	215	1	firms	firm	NOUN
easat-5284	215	2	with	with	ADP
easat-5284	215	3	robust	robust	ADJ
easat-5284	215	4	governance	governance	NOUN
easat-5284	215	5	structures	structure	NOUN
easat-5284	215	6	are	be	AUX
easat-5284	215	7	better	well	ADV
easat-5284	215	8	equipped	equip	VERB
easat-5284	215	9	to	to	PART
easat-5284	215	10	maximize	maximize	VERB
easat-5284	215	11	the	the	DET
easat-5284	215	12	effectiveness	effectiveness	NOUN
easat-5284	215	13	of	of	ADP
easat-5284	215	14	their	their	PRON
easat-5284	215	15	internal	internal	ADJ
easat-5284	215	16	control	control	NOUN
easat-5284	215	17	personnel	personnel	NOUN
easat-5284	215	18	,	,	PUNCT
easat-5284	215	19	thereby	thereby	ADV
easat-5284	215	20	improving	improve	VERB
easat-5284	215	21	transparency	transparency	NOUN
easat-5284	215	22	,	,	PUNCT
easat-5284	215	23	accountability	accountability	NOUN
easat-5284	215	24	,	,	PUNCT
easat-5284	215	25	and	and	CCONJ
easat-5284	215	26	stakeholder	stakeholder	PROPN
easat-5284	215	27	trust	trust	PROPN
easat-5284	215	28	.	.	PUNCT
easat-5284	216	1	these	these	DET
easat-5284	216	2	results	result	NOUN
easat-5284	216	3	underscore	underscore	VERB
easat-5284	216	4	the	the	DET
easat-5284	216	5	complementary	complementary	ADJ
easat-5284	216	6	roles	role	NOUN
easat-5284	216	7	of	of	ADP
easat-5284	216	8	governance	governance	NOUN
easat-5284	216	9	and	and	CCONJ
easat-5284	216	10	human	human	ADJ
easat-5284	216	11	capital	capital	NOUN
easat-5284	216	12	in	in	ADP
easat-5284	216	13	fostering	foster	VERB
easat-5284	216	14	sustainable	sustainable	ADJ
easat-5284	216	15	corporate	corporate	ADJ
easat-5284	216	16	performance	performance	NOUN
easat-5284	216	17	and	and	CCONJ
easat-5284	216	18	reputation	reputation	NOUN
easat-5284	216	19	.	.	PUNCT
easat-5284	217	1	this	this	DET
easat-5284	217	2	study	study	NOUN
easat-5284	217	3	makes	make	VERB
easat-5284	217	4	several	several	ADJ
easat-5284	217	5	contributions	contribution	NOUN
easat-5284	217	6	to	to	ADP
easat-5284	217	7	existing	exist	VERB
easat-5284	217	8	literature	literature	NOUN
easat-5284	217	9	.	.	PUNCT
easat-5284	218	1	first	first	ADV
easat-5284	218	2	,	,	PUNCT
easat-5284	218	3	it	it	PRON
easat-5284	218	4	provides	provide	VERB
easat-5284	218	5	empirical	empirical	ADJ
easat-5284	218	6	evidence	evidence	NOUN
easat-5284	218	7	on	on	ADP
easat-5284	218	8	the	the	DET
easat-5284	218	9	importance	importance	NOUN
easat-5284	218	10	of	of	ADP
easat-5284	218	11	human	human	ADJ
easat-5284	218	12	resource	resource	NOUN
easat-5284	218	13	investment	investment	NOUN
easat-5284	218	14	in	in	ADP
easat-5284	218	15	internal	internal	ADJ
easat-5284	218	16	control	control	NOUN
easat-5284	218	17	systems	system	NOUN
easat-5284	218	18	,	,	PUNCT
easat-5284	218	19	particularly	particularly	ADV
easat-5284	218	20	in	in	ADP
easat-5284	218	21	the	the	DET
easat-5284	218	22	context	context	NOUN
easat-5284	218	23	of	of	ADP
easat-5284	218	24	financial	financial	ADJ
easat-5284	218	25	transparency	transparency	NOUN
easat-5284	218	26	and	and	CCONJ
easat-5284	218	27	corporate	corporate	ADJ
easat-5284	218	28	reputation	reputation	NOUN
easat-5284	218	29	.	.	PUNCT
easat-5284	219	1	second	second	ADJ
easat-5284	219	2	,	,	PUNCT
easat-5284	219	3	it	it	PRON
easat-5284	219	4	emphasizes	emphasize	VERB
easat-5284	219	5	the	the	DET
easat-5284	219	6	critical	critical	ADJ
easat-5284	219	7	role	role	NOUN
easat-5284	219	8	of	of	ADP
easat-5284	219	9	corporate	corporate	ADJ
easat-5284	219	10	governance	governance	NOUN
easat-5284	219	11	in	in	ADP
easat-5284	219	12	optimizing	optimize	VERB
easat-5284	219	13	the	the	DET
easat-5284	219	14	effectiveness	effectiveness	NOUN
easat-5284	219	15	of	of	ADP
easat-5284	219	16	internal	internal	ADJ
easat-5284	219	17	control	control	NOUN
easat-5284	219	18	systems	system	NOUN
easat-5284	219	19	.	.	PUNCT
easat-5284	220	1	third	third	ADJ
easat-5284	220	2	,	,	PUNCT
easat-5284	220	3	by	by	ADP
easat-5284	220	4	leveraging	leverage	VERB
easat-5284	220	5	the	the	DET
easat-5284	220	6	unique	unique	ADJ
easat-5284	220	7	regulatory	regulatory	ADJ
easat-5284	220	8	environment	environment	NOUN
easat-5284	220	9	of	of	ADP
easat-5284	220	10	south	south	PROPN
easat-5284	220	11	korea	korea	PROPN
easat-5284	220	12	,	,	PUNCT
easat-5284	220	13	which	which	PRON
easat-5284	220	14	mandates	mandate	VERB
easat-5284	220	15	detailed	detailed	ADJ
easat-5284	220	16	disclosure	disclosure	NOUN
easat-5284	220	17	of	of	ADP
easat-5284	220	18	internal	internal	ADJ
easat-5284	220	19	control	control	NOUN
easat-5284	220	20	personnel	personnel	NOUN
easat-5284	220	21	,	,	PUNCT
easat-5284	220	22	this	this	DET
easat-5284	220	23	study	study	NOUN
easat-5284	220	24	offers	offer	VERB
easat-5284	220	25	practical	practical	ADJ
easat-5284	220	26	insights	insight	NOUN
easat-5284	220	27	for	for	ADP
easat-5284	220	28	policymakers	policymaker	NOUN
easat-5284	220	29	and	and	CCONJ
easat-5284	220	30	practitioners	practitioner	NOUN
easat-5284	220	31	seeking	seek	VERB
easat-5284	220	32	to	to	PART
easat-5284	220	33	enhance	enhance	VERB
easat-5284	220	34	corporate	corporate	ADJ
easat-5284	220	35	accountability	accountability	NOUN
easat-5284	220	36	and	and	CCONJ
easat-5284	220	37	stakeholder	stakeholder	NOUN
easat-5284	220	38	confidence	confidence	NOUN
easat-5284	220	39	.	.	PUNCT
easat-5284	221	1	however	however	ADV
easat-5284	221	2	,	,	PUNCT
easat-5284	221	3	this	this	DET
easat-5284	221	4	study	study	NOUN
easat-5284	221	5	has	have	VERB
easat-5284	221	6	limitations	limitation	NOUN
easat-5284	221	7	.	.	PUNCT
easat-5284	222	1	the	the	DET
easat-5284	222	2	analysis	analysis	NOUN
easat-5284	222	3	is	be	AUX
easat-5284	222	4	restricted	restrict	VERB
easat-5284	222	5	to	to	ADP
easat-5284	222	6	korean	korean	ADJ
easat-5284	222	7	firms	firm	NOUN
easat-5284	222	8	,	,	PUNCT
easat-5284	222	9	which	which	PRON
easat-5284	222	10	may	may	AUX
easat-5284	222	11	limit	limit	VERB
easat-5284	222	12	the	the	DET
easat-5284	222	13	generalizability	generalizability	NOUN
easat-5284	222	14	of	of	ADP
easat-5284	222	15	the	the	DET
easat-5284	222	16	findings	finding	NOUN
easat-5284	222	17	to	to	ADP
easat-5284	222	18	other	other	ADJ
easat-5284	222	19	jurisdictions	jurisdiction	NOUN
easat-5284	222	20	with	with	ADP
easat-5284	222	21	different	different	ADJ
easat-5284	222	22	regulatory	regulatory	ADJ
easat-5284	222	23	frameworks	framework	NOUN
easat-5284	222	24	.	.	PUNCT
easat-5284	223	1	future	future	ADJ
easat-5284	223	2	research	research	NOUN
easat-5284	223	3	could	could	AUX
easat-5284	223	4	explore	explore	VERB
easat-5284	223	5	similar	similar	ADJ
easat-5284	223	6	relationships	relationship	NOUN
easat-5284	223	7	in	in	ADP
easat-5284	223	8	diverse	diverse	ADJ
easat-5284	223	9	settings	setting	NOUN
easat-5284	223	10	to	to	PART
easat-5284	223	11	validate	validate	VERB
easat-5284	223	12	the	the	DET
easat-5284	223	13	robustness	robustness	NOUN
easat-5284	223	14	of	of	ADP
easat-5284	223	15	these	these	DET
easat-5284	223	16	findings	finding	NOUN
easat-5284	223	17	.	.	PUNCT
easat-5284	224	1	additionally	additionally	ADV
easat-5284	224	2	,	,	PUNCT
easat-5284	224	3	while	while	SCONJ
easat-5284	224	4	this	this	DET
easat-5284	224	5	study	study	NOUN
easat-5284	224	6	focuses	focus	VERB
easat-5284	224	7	on	on	ADP
easat-5284	224	8	the	the	DET
easat-5284	224	9	quantitative	quantitative	ADJ
easat-5284	224	10	and	and	CCONJ
easat-5284	224	11	qualitative	qualitative	ADJ
easat-5284	224	12	aspects	aspect	NOUN
easat-5284	224	13	of	of	ADP
easat-5284	224	14	human	human	ADJ
easat-5284	224	15	resources	resource	NOUN
easat-5284	224	16	,	,	PUNCT
easat-5284	224	17	other	other	ADJ
easat-5284	224	18	factors	factor	NOUN
easat-5284	224	19	such	such	ADJ
easat-5284	224	20	as	as	ADP
easat-5284	224	21	organizational	organizational	ADJ
easat-5284	224	22	culture	culture	NOUN
easat-5284	224	23	and	and	CCONJ
easat-5284	224	24	technological	technological	ADJ
easat-5284	224	25	advancements	advancement	NOUN
easat-5284	224	26	may	may	AUX
easat-5284	224	27	also	also	ADV
easat-5284	224	28	influence	influence	VERB
easat-5284	224	29	the	the	DET
easat-5284	224	30	effectiveness	effectiveness	NOUN
easat-5284	224	31	of	of	ADP
easat-5284	224	32	internal	internal	ADJ
easat-5284	224	33	control	control	NOUN
easat-5284	224	34	systems	system	NOUN
easat-5284	224	35	and	and	CCONJ
easat-5284	224	36	warrant	warrant	VERB
easat-5284	224	37	further	further	ADJ
easat-5284	224	38	investigation	investigation	NOUN
easat-5284	224	39	.	.	PUNCT
easat-5284	225	1	transparency	transparency	NOUN
easat-5284	225	2	:	:	PUNCT
easat-5284	225	3	the	the	DET
easat-5284	225	4	author	author	NOUN
easat-5284	225	5	confirms	confirm	VERB
easat-5284	225	6	that	that	SCONJ
easat-5284	225	7	the	the	DET
easat-5284	225	8	manuscript	manuscript	NOUN
easat-5284	225	9	is	be	AUX
easat-5284	225	10	an	an	DET
easat-5284	225	11	honest	honest	ADJ
easat-5284	225	12	,	,	PUNCT
easat-5284	225	13	accurate	accurate	ADJ
easat-5284	225	14	,	,	PUNCT
easat-5284	225	15	and	and	CCONJ
easat-5284	225	16	transparent	transparent	ADJ
easat-5284	225	17	account	account	NOUN
easat-5284	225	18	of	of	ADP
easat-5284	225	19	the	the	DET
easat-5284	225	20	study	study	NOUN
easat-5284	225	21	;	;	PUNCT
easat-5284	225	22	that	that	SCONJ
easat-5284	225	23	no	no	DET
easat-5284	225	24	vital	vital	ADJ
easat-5284	225	25	features	feature	NOUN
easat-5284	225	26	of	of	ADP
easat-5284	225	27	the	the	DET
easat-5284	225	28	study	study	NOUN
easat-5284	225	29	have	have	AUX
easat-5284	225	30	been	be	AUX
easat-5284	225	31	omitted	omit	VERB
easat-5284	225	32	;	;	PUNCT
easat-5284	225	33	and	and	CCONJ
easat-5284	225	34	that	that	SCONJ
easat-5284	225	35	any	any	DET
easat-5284	225	36	discrepancies	discrepancy	NOUN
easat-5284	225	37	from	from	ADP
easat-5284	225	38	the	the	DET
easat-5284	225	39	study	study	NOUN
easat-5284	225	40	as	as	SCONJ
easat-5284	225	41	planned	plan	VERB
easat-5284	225	42	have	have	AUX
easat-5284	225	43	been	be	AUX
easat-5284	225	44	explained	explain	VERB
easat-5284	225	45	.	.	PUNCT
easat-5284	226	1	this	this	DET
easat-5284	226	2	study	study	NOUN
easat-5284	226	3	followed	follow	VERB
easat-5284	226	4	all	all	DET
easat-5284	226	5	ethical	ethical	ADJ
easat-5284	226	6	practices	practice	NOUN
easat-5284	226	7	during	during	ADP
easat-5284	226	8	writing	writing	NOUN
easat-5284	226	9	.	.	PUNCT
easat-5284	227	1	copyright	copyright	NOUN
easat-5284	227	2	:	:	PUNCT
easat-5284	227	3	©	©	PROPN
easat-5284	227	4	2025	2025	NUM
easat-5284	227	5	by	by	ADP
easat-5284	227	6	the	the	DET
easat-5284	227	7	authors	author	NOUN
easat-5284	227	8	.	.	PUNCT
easat-5284	228	1	this	this	DET
easat-5284	228	2	open	open	ADJ
easat-5284	228	3	-	-	PUNCT
easat-5284	228	4	access	access	NOUN
easat-5284	228	5	article	article	NOUN
easat-5284	228	6	is	be	AUX
easat-5284	228	7	distributed	distribute	VERB
easat-5284	228	8	under	under	ADP
easat-5284	228	9	the	the	DET
easat-5284	228	10	terms	term	NOUN
easat-5284	228	11	and	and	CCONJ
easat-5284	228	12	conditions	condition	NOUN
easat-5284	228	13	of	of	ADP
easat-5284	228	14	the	the	DET
easat-5284	228	15	creative	creative	ADJ
easat-5284	228	16	commons	common	NOUN
easat-5284	228	17	attribution	attribution	NOUN
easat-5284	228	18	(	(	PUNCT
easat-5284	228	19	cc	cc	NOUN
easat-5284	228	20	by	by	ADP
easat-5284	228	21	)	)	PUNCT
easat-5284	228	22	license	license	NOUN
easat-5284	228	23	(	(	PUNCT
easat-5284	228	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5284	228	25	)	)	PUNCT
easat-5284	228	26	.	.	PUNCT
easat-5284	229	1	reference	reference	NOUN
easat-5284	230	1	[	[	X
easat-5284	230	2	1	1	X
easat-5284	230	3	]	]	PUNCT
easat-5284	230	4	w.	w.	PROPN
easat-5284	230	5	ge	ge	PROPN
easat-5284	230	6	and	and	CCONJ
easat-5284	230	7	s.	s.	PROPN
easat-5284	230	8	mcvay	mcvay	PROPN
easat-5284	230	9	,	,	PUNCT
easat-5284	230	10	"	"	PUNCT
easat-5284	230	11	the	the	DET
easat-5284	230	12	disclosure	disclosure	NOUN
easat-5284	230	13	of	of	ADP
easat-5284	230	14	material	material	NOUN
easat-5284	230	15	weaknesses	weakness	NOUN
easat-5284	230	16	in	in	ADP
easat-5284	230	17	internal	internal	ADJ
easat-5284	230	18	control	control	NOUN
easat-5284	230	19	after	after	ADP
easat-5284	230	20	the	the	DET
easat-5284	230	21	sarbanes‐oxley	sarbanes‐oxley	ADJ
easat-5284	230	22	act	act	NOUN
easat-5284	230	23	,	,	PUNCT
easat-5284	230	24	"	"	PUNCT
easat-5284	230	25	accounting	accounting	NOUN
easat-5284	230	26	horizons	horizon	NOUN
easat-5284	230	27	,	,	PUNCT
easat-5284	230	28	vol	vol	NOUN
easat-5284	230	29	.	.	PROPN
easat-5284	230	30	19	19	NUM
easat-5284	230	31	,	,	PUNCT
easat-5284	230	32	no	no	INTJ
easat-5284	230	33	.	.	NOUN
easat-5284	230	34	3	3	NUM
easat-5284	230	35	,	,	PUNCT
easat-5284	230	36	pp	pp	ADJ
easat-5284	230	37	.	.	PUNCT
easat-5284	231	1	137	137	NUM
easat-5284	231	2	-	-	SYM
easat-5284	231	3	158	158	NUM
easat-5284	231	4	,	,	PUNCT
easat-5284	231	5	2005	2005	NUM
easat-5284	231	6	.	.	PUNCT
easat-5284	232	1	https://doi.org/10.2308/acch.2005.19.3.137	https://doi.org/10.2308/acch.2005.19.3.137	PROPN
easat-5284	233	1	[	[	X
easat-5284	233	2	2	2	X
easat-5284	233	3	]	]	PUNCT
easat-5284	233	4	j.	j.	PROPN
easat-5284	233	5	s.	s.	PROPN
easat-5284	233	6	yang	yang	PROPN
easat-5284	233	7	and	and	CCONJ
easat-5284	233	8	y.	y.	PROPN
easat-5284	233	9	j.	j.	PROPN
easat-5284	233	10	yeo	yeo	PROPN
easat-5284	233	11	,	,	PUNCT
easat-5284	233	12	"	"	PUNCT
easat-5284	233	13	human	human	ADJ
easat-5284	233	14	resource	resource	NOUN
easat-5284	233	15	investment	investment	NOUN
easat-5284	233	16	for	for	ADP
easat-5284	233	17	internal	internal	ADJ
easat-5284	233	18	control	control	NOUN
easat-5284	233	19	over	over	ADP
easat-5284	233	20	financial	financial	ADJ
easat-5284	233	21	reporting	reporting	NOUN
easat-5284	233	22	and	and	CCONJ
easat-5284	233	23	financial	financial	ADJ
easat-5284	233	24	reporting	reporting	NOUN
easat-5284	233	25	quality	quality	NOUN
easat-5284	233	26	,	,	PUNCT
easat-5284	233	27	"	"	PUNCT
easat-5284	233	28	korea	korea	PROPN
easat-5284	233	29	journal	journal	PROPN
easat-5284	233	30	of	of	ADP
easat-5284	233	31	management	management	NOUN
easat-5284	233	32	accounting	accounting	NOUN
easat-5284	233	33	research	research	NOUN
easat-5284	233	34	,	,	PUNCT
easat-5284	233	35	vol	vol	NOUN
easat-5284	233	36	.	.	PROPN
easat-5284	234	1	16	16	NUM
easat-5284	234	2	,	,	PUNCT
easat-5284	234	3	no	no	INTJ
easat-5284	234	4	.	.	NOUN
easat-5284	234	5	1	1	NUM
easat-5284	234	6	,	,	PUNCT
easat-5284	234	7	pp	pp	ADJ
easat-5284	234	8	.	.	PUNCT
easat-5284	235	1	75	75	NUM
easat-5284	235	2	-	-	SYM
easat-5284	235	3	107	107	NUM
easat-5284	235	4	,	,	PUNCT
easat-5284	235	5	2016	2016	NUM
easat-5284	235	6	.	.	PUNCT
easat-5284	236	1	[	[	X
easat-5284	236	2	3	3	X
easat-5284	236	3	]	]	X
easat-5284	236	4	l.	l.	PROPN
easat-5284	236	5	baudot	baudot	PROPN
easat-5284	236	6	,	,	PUNCT
easat-5284	236	7	j.	j.	PROPN
easat-5284	236	8	a.	a.	PROPN
easat-5284	236	9	johnson	johnson	PROPN
easat-5284	236	10	,	,	PUNCT
easat-5284	236	11	a.	a.	PROPN
easat-5284	236	12	roberts	roberts	PROPN
easat-5284	236	13	,	,	PUNCT
easat-5284	236	14	and	and	CCONJ
easat-5284	236	15	r.	r.	PROPN
easat-5284	236	16	w.	w.	PROPN
easat-5284	236	17	roberts	roberts	PROPN
easat-5284	236	18	,	,	PUNCT
easat-5284	236	19	"	"	PUNCT
easat-5284	236	20	is	be	AUX
easat-5284	236	21	corporate	corporate	ADJ
easat-5284	236	22	tax	tax	NOUN
easat-5284	236	23	aggressiveness	aggressiveness	NOUN
easat-5284	236	24	a	a	DET
easat-5284	236	25	reputation	reputation	NOUN
easat-5284	236	26	threat	threat	NOUN
easat-5284	236	27	?	?	PUNCT
easat-5284	237	1	corporate	corporate	ADJ
easat-5284	237	2	accountability	accountability	NOUN
easat-5284	237	3	,	,	PUNCT
easat-5284	237	4	corporate	corporate	ADJ
easat-5284	237	5	social	social	ADJ
easat-5284	237	6	responsibility	responsibility	NOUN
easat-5284	237	7	,	,	PUNCT
easat-5284	237	8	and	and	CCONJ
easat-5284	237	9	corporate	corporate	ADJ
easat-5284	237	10	tax	tax	NOUN
easat-5284	237	11	behavior	behavior	NOUN
easat-5284	237	12	,	,	PUNCT
easat-5284	237	13	"	"	PUNCT
easat-5284	237	14	journal	journal	NOUN
easat-5284	237	15	of	of	ADP
easat-5284	237	16	business	business	NOUN
easat-5284	237	17	ethics	ethic	NOUN
easat-5284	237	18	,	,	PUNCT
easat-5284	237	19	vol	vol	NOUN
easat-5284	237	20	.	.	PROPN
easat-5284	237	21	163	163	NUM
easat-5284	237	22	,	,	PUNCT
easat-5284	237	23	no	no	INTJ
easat-5284	237	24	.	.	NOUN
easat-5284	237	25	2	2	NUM
easat-5284	237	26	,	,	PUNCT
easat-5284	237	27	pp	pp	ADJ
easat-5284	237	28	.	.	PUNCT
easat-5284	238	1	197	197	NUM
easat-5284	238	2	-	-	SYM
easat-5284	238	3	215	215	NUM
easat-5284	238	4	,	,	PUNCT
easat-5284	238	5	2020	2020	NUM
easat-5284	238	6	.	.	PUNCT
easat-5284	239	1	https://doi.org/10.1007/s10551-019-04227-3	https://doi.org/10.1007/s10551-019-04227-3	PROPN
easat-5284	240	1	[	[	X
easat-5284	240	2	4	4	NUM
easat-5284	240	3	]	]	PUNCT
easat-5284	240	4	z.	z.	PROPN
easat-5284	240	5	u.	u.	PROPN
easat-5284	240	6	rehman	rehman	PROPN
easat-5284	240	7	,	,	PUNCT
easat-5284	240	8	a.	a.	PROPN
easat-5284	240	9	khan	khan	PROPN
easat-5284	240	10	,	,	PUNCT
easat-5284	240	11	and	and	CCONJ
easat-5284	240	12	a.	a.	NOUN
easat-5284	240	13	rahman	rahman	PROPN
easat-5284	240	14	,	,	PUNCT
easat-5284	240	15	"	"	PUNCT
easat-5284	240	16	corporate	corporate	ADJ
easat-5284	240	17	social	social	ADJ
easat-5284	240	18	responsibility	responsibility	NOUN
easat-5284	240	19	's	's	PART
easat-5284	240	20	influence	influence	NOUN
easat-5284	240	21	on	on	ADP
easat-5284	240	22	firm	firm	ADJ
easat-5284	240	23	risk	risk	NOUN
easat-5284	240	24	and	and	CCONJ
easat-5284	240	25	firm	firm	ADJ
easat-5284	240	26	performance	performance	NOUN
easat-5284	240	27	:	:	PUNCT
easat-5284	240	28	the	the	DET
easat-5284	240	29	mediating	mediate	VERB
easat-5284	240	30	role	role	NOUN
easat-5284	240	31	of	of	ADP
easat-5284	240	32	firm	firm	ADJ
easat-5284	240	33	reputation	reputation	NOUN
easat-5284	240	34	,	,	PUNCT
easat-5284	240	35	"	"	PUNCT
easat-5284	240	36	corporate	corporate	ADJ
easat-5284	240	37	social	social	ADJ
easat-5284	240	38	responsibility	responsibility	NOUN
easat-5284	240	39	and	and	CCONJ
easat-5284	240	40	environmental	environmental	ADJ
easat-5284	240	41	management	management	NOUN
easat-5284	240	42	,	,	PUNCT
easat-5284	240	43	vol	vol	NOUN
easat-5284	240	44	.	.	PROPN
easat-5284	240	45	27	27	NUM
easat-5284	240	46	,	,	PUNCT
easat-5284	240	47	no	no	INTJ
easat-5284	240	48	.	.	NOUN
easat-5284	240	49	6	6	NUM
easat-5284	240	50	,	,	PUNCT
easat-5284	240	51	pp	pp	ADJ
easat-5284	240	52	.	.	PUNCT
easat-5284	240	53	2991	2991	NUM
easat-5284	240	54	-	-	SYM
easat-5284	240	55	3005	3005	NUM
easat-5284	240	56	,	,	PUNCT
easat-5284	240	57	2020	2020	NUM
easat-5284	240	58	.	.	PUNCT
easat-5284	241	1	https://doi.org/10.1002/csr.2018	https://doi.org/10.1002/csr.2018	PROPN
easat-5284	242	1	[	[	X
easat-5284	242	2	5	5	NUM
easat-5284	242	3	]	]	PUNCT
easat-5284	242	4	k.	k.	PROPN
easat-5284	242	5	s.	s.	PROPN
easat-5284	242	6	cho	cho	PROPN
easat-5284	242	7	,	,	PUNCT
easat-5284	242	8	d.	d.	PROPN
easat-5284	242	9	s.	s.	PROPN
easat-5284	242	10	kim	kim	PROPN
easat-5284	242	11	,	,	PUNCT
easat-5284	242	12	and	and	CCONJ
easat-5284	242	13	s.	s.	PROPN
easat-5284	242	14	p.	p.	PROPN
easat-5284	242	15	ahn	ahn	PROPN
easat-5284	242	16	,	,	PUNCT
easat-5284	242	17	"	"	PUNCT
easat-5284	242	18	performance	performance	NOUN
easat-5284	242	19	of	of	ADP
easat-5284	242	20	the	the	DET
easat-5284	242	21	investment	investment	NOUN
easat-5284	242	22	in	in	ADP
easat-5284	242	23	the	the	DET
easat-5284	242	24	most	most	ADV
easat-5284	242	25	admired	admire	VERB
easat-5284	242	26	company	company	NOUN
easat-5284	242	27	in	in	ADP
easat-5284	242	28	korea	korea	PROPN
easat-5284	242	29	,	,	PUNCT
easat-5284	242	30	"	"	PUNCT
easat-5284	242	31	journal	journal	NOUN
easat-5284	242	32	of	of	ADP
easat-5284	242	33	the	the	DET
easat-5284	242	34	korean	korean	PROPN
easat-5284	242	35	academy	academy	PROPN
easat-5284	242	36	of	of	ADP
easat-5284	242	37	management	management	NOUN
easat-5284	242	38	,	,	PUNCT
easat-5284	242	39	vol	vol	NOUN
easat-5284	242	40	.	.	PROPN
easat-5284	242	41	23	23	NUM
easat-5284	242	42	,	,	PUNCT
easat-5284	242	43	no	no	INTJ
easat-5284	242	44	.	.	NOUN
easat-5284	242	45	6	6	NUM
easat-5284	242	46	,	,	PUNCT
easat-5284	242	47	pp	pp	ADJ
easat-5284	242	48	.	.	PUNCT
easat-5284	242	49	3321	3321	NUM
easat-5284	242	50	-	-	SYM
easat-5284	242	51	3337	3337	NUM
easat-5284	242	52	,	,	PUNCT
easat-5284	242	53	2010	2010	NUM
easat-5284	242	54	.	.	PUNCT
easat-5284	243	1	[	[	X
easat-5284	243	2	6	6	NUM
easat-5284	243	3	]	]	PUNCT
easat-5284	243	4	p.	p.	NOUN
easat-5284	243	5	s.	s.	PROPN
easat-5284	243	6	sohn	sohn	PROPN
easat-5284	243	7	,	,	PUNCT
easat-5284	243	8	"	"	PUNCT
easat-5284	243	9	the	the	DET
easat-5284	243	10	empirical	empirical	ADJ
easat-5284	243	11	study	study	NOUN
easat-5284	243	12	on	on	ADP
easat-5284	243	13	relation	relation	NOUN
easat-5284	243	14	between	between	ADP
easat-5284	243	15	corporate	corporate	ADJ
easat-5284	243	16	governance	governance	NOUN
easat-5284	243	17	and	and	CCONJ
easat-5284	243	18	firm	firm	ADJ
easat-5284	243	19	performance	performance	NOUN
easat-5284	243	20	,	,	PUNCT
easat-5284	243	21	"	"	PUNCT
easat-5284	243	22	journal	journal	NOUN
easat-5284	243	23	of	of	ADP
easat-5284	243	24	industrial	industrial	ADJ
easat-5284	243	25	economics	economic	NOUN
easat-5284	243	26	and	and	CCONJ
easat-5284	243	27	business	business	NOUN
easat-5284	243	28	,	,	PUNCT
easat-5284	243	29	vol	vol	NOUN
easat-5284	243	30	.	.	PROPN
easat-5284	243	31	21	21	NUM
easat-5284	243	32	,	,	PUNCT
easat-5284	243	33	no	no	INTJ
easat-5284	243	34	.	.	NOUN
easat-5284	243	35	3	3	NUM
easat-5284	243	36	,	,	PUNCT
easat-5284	243	37	pp	pp	ADJ
easat-5284	243	38	.	.	PUNCT
easat-5284	243	39	1061	1061	NUM
easat-5284	243	40	-	-	SYM
easat-5284	243	41	1083	1083	NUM
easat-5284	243	42	,	,	PUNCT
easat-5284	243	43	2008	2008	NUM
easat-5284	243	44	.	.	PUNCT
easat-5284	244	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5284	244	2	https://doi.org/10.2308/acch.2005.19.3.137	https://doi.org/10.2308/acch.2005.19.3.137	PROPN
easat-5284	244	3	https://doi.org/10.1007/s10551-019-04227-3	https://doi.org/10.1007/s10551-019-04227-3	PROPN
easat-5284	245	1	https://doi.org/10.1002/csr.2018	https://doi.org/10.1002/csr.2018	PROPN
easat-5284	245	2	707	707	NUM
easat-5284	245	3	edelweiss	edelweiss	PROPN
easat-5284	245	4	applied	apply	VERB
easat-5284	245	5	science	science	NOUN
easat-5284	245	6	and	and	CCONJ
easat-5284	245	7	technology	technology	NOUN
easat-5284	245	8	issn	issn	PROPN
easat-5284	245	9	:	:	PUNCT
easat-5284	245	10	2576	2576	NUM
easat-5284	245	11	-	-	SYM
easat-5284	245	12	8484	8484	NUM
easat-5284	245	13	vol	vol	NOUN
easat-5284	245	14	.	.	PROPN
easat-5284	246	1	9	9	NUM
easat-5284	246	2	,	,	PUNCT
easat-5284	246	3	no	no	INTJ
easat-5284	246	4	.	.	NOUN
easat-5284	247	1	3	3	NUM
easat-5284	247	2	:	:	PUNCT
easat-5284	247	3	697	697	NUM
easat-5284	247	4	-	-	SYM
easat-5284	247	5	707	707	NUM
easat-5284	247	6	,	,	PUNCT
easat-5284	247	7	2025	2025	NUM
easat-5284	247	8	doi	doi	NOUN
easat-5284	247	9	:	:	PUNCT
easat-5284	247	10	10.55214/25768484.v9i3.5284	10.55214/25768484.v9i3.5284	NUM
easat-5284	247	11	©	©	PROPN
easat-5284	247	12	2025	2025	NUM
easat-5284	247	13	by	by	ADP
easat-5284	247	14	the	the	DET
easat-5284	247	15	author	author	NOUN
easat-5284	247	16	;	;	PUNCT
easat-5284	247	17	licensee	licensee	PROPN
easat-5284	247	18	learning	learning	NOUN
easat-5284	247	19	gate	gate	NOUN
easat-5284	248	1	[	[	X
easat-5284	248	2	7	7	NUM
easat-5284	248	3	]	]	PUNCT
easat-5284	248	4	b.-h	b.-h	NOUN
easat-5284	248	5	.	.	PUNCT
easat-5284	249	1	yoon	yoon	PROPN
easat-5284	249	2	and	and	CCONJ
easat-5284	249	3	j.-y	j.-y	PROPN
easat-5284	249	4	.	.	PUNCT
easat-5284	250	1	oh	oh	INTJ
easat-5284	250	2	,	,	PUNCT
easat-5284	250	3	"	"	PUNCT
easat-5284	250	4	korean	korean	ADJ
easat-5284	250	5	case	case	NOUN
easat-5284	250	6	studies	study	NOUN
easat-5284	250	7	on	on	ADP
easat-5284	250	8	corporate	corporate	ADJ
easat-5284	250	9	governance	governance	NOUN
easat-5284	250	10	and	and	CCONJ
easat-5284	250	11	firm	firm	NOUN
easat-5284	250	12	’s	’s	PART
easat-5284	250	13	performance	performance	NOUN
easat-5284	250	14	,	,	PUNCT
easat-5284	250	15	value	value	NOUN
easat-5284	250	16	and	and	CCONJ
easat-5284	250	17	market	market	NOUN
easat-5284	250	18	returns	return	NOUN
easat-5284	250	19	,	,	PUNCT
easat-5284	250	20	"	"	PUNCT
easat-5284	250	21	asia	asia	PROPN
easat-5284	250	22	-	-	PUNCT
easat-5284	250	23	pacific	pacific	PROPN
easat-5284	250	24	journal	journal	PROPN
easat-5284	250	25	of	of	ADP
easat-5284	250	26	financial	financial	ADJ
easat-5284	250	27	studies	study	NOUN
easat-5284	250	28	,	,	PUNCT
easat-5284	250	29	vol	vol	NOUN
easat-5284	250	30	.	.	PROPN
easat-5284	251	1	34	34	NUM
easat-5284	251	2	,	,	PUNCT
easat-5284	251	3	no	no	INTJ
easat-5284	251	4	.	.	NOUN
easat-5284	251	5	1	1	NUM
easat-5284	251	6	,	,	PUNCT
easat-5284	251	7	pp	pp	ADJ
easat-5284	251	8	.	.	PUNCT
easat-5284	252	1	227	227	NUM
easat-5284	252	2	-	-	SYM
easat-5284	252	3	263	263	NUM
easat-5284	252	4	,	,	PUNCT
easat-5284	252	5	2005	2005	NUM
easat-5284	252	6	.	.	PUNCT
easat-5284	253	1	https://doi.org/10.1111/j.20416156.2008.tb00002.x	https://doi.org/10.1111/j.20416156.2008.tb00002.x	PUNCT
easat-5284	254	1	[	[	X
easat-5284	254	2	8	8	X
easat-5284	254	3	]	]	X
easat-5284	254	4	b.	b.	PROPN
easat-5284	254	5	s.	s.	PROPN
easat-5284	254	6	black	black	PROPN
easat-5284	254	7	,	,	PUNCT
easat-5284	254	8	h.	h.	PROPN
easat-5284	254	9	jang	jang	PROPN
easat-5284	254	10	,	,	PUNCT
easat-5284	254	11	and	and	CCONJ
easat-5284	254	12	w.	w.	PROPN
easat-5284	254	13	kim	kim	PROPN
easat-5284	254	14	,	,	PUNCT
easat-5284	254	15	"	"	PUNCT
easat-5284	254	16	does	do	AUX
easat-5284	254	17	corporate	corporate	ADJ
easat-5284	254	18	governance	governance	NOUN
easat-5284	254	19	predict	predict	VERB
easat-5284	254	20	firms	firm	NOUN
easat-5284	254	21	'	'	PART
easat-5284	254	22	market	market	NOUN
easat-5284	254	23	values	value	NOUN
easat-5284	254	24	?	?	PUNCT
easat-5284	255	1	evidence	evidence	NOUN
easat-5284	255	2	from	from	ADP
easat-5284	255	3	korea	korea	PROPN
easat-5284	255	4	,	,	PUNCT
easat-5284	255	5	"	"	PUNCT
easat-5284	255	6	journal	journal	NOUN
easat-5284	255	7	of	of	ADP
easat-5284	255	8	law	law	NOUN
easat-5284	255	9	,	,	PUNCT
easat-5284	255	10	economics	economic	NOUN
easat-5284	255	11	,	,	PUNCT
easat-5284	255	12	and	and	CCONJ
easat-5284	255	13	organization	organization	NOUN
easat-5284	255	14	,	,	PUNCT
easat-5284	255	15	vol	vol	NOUN
easat-5284	255	16	.	.	PROPN
easat-5284	255	17	22	22	NUM
easat-5284	255	18	,	,	PUNCT
easat-5284	255	19	no	no	INTJ
easat-5284	255	20	.	.	NOUN
easat-5284	255	21	2	2	NUM
easat-5284	255	22	,	,	PUNCT
easat-5284	255	23	pp	pp	ADJ
easat-5284	255	24	.	.	PUNCT
easat-5284	256	1	366	366	NUM
easat-5284	256	2	-	-	SYM
easat-5284	256	3	413	413	NUM
easat-5284	256	4	,	,	PUNCT
easat-5284	256	5	2006	2006	NUM
easat-5284	256	6	.	.	PUNCT
easat-5284	257	1	https://doi.org/10.1093/jleo/ewj018	https://doi.org/10.1093/jleo/ewj018	NOUN
easat-5284	258	1	[	[	X
easat-5284	258	2	9	9	X
easat-5284	258	3	]	]	PUNCT
easat-5284	258	4	s.	s.	PROPN
easat-5284	258	5	m.	m.	PROPN
easat-5284	258	6	kim	kim	PROPN
easat-5284	258	7	,	,	PUNCT
easat-5284	258	8	"	"	PUNCT
easat-5284	258	9	the	the	DET
easat-5284	258	10	relation	relation	NOUN
easat-5284	258	11	between	between	ADP
easat-5284	258	12	internal	internal	ADJ
easat-5284	258	13	control	control	NOUN
easat-5284	258	14	system	system	NOUN
easat-5284	258	15	and	and	CCONJ
easat-5284	258	16	underwriter	underwriter	NOUN
easat-5284	258	17	fees	fee	NOUN
easat-5284	258	18	,	,	PUNCT
easat-5284	258	19	"	"	PUNCT
easat-5284	258	20	study	study	NOUN
easat-5284	258	21	on	on	ADP
easat-5284	258	22	accounting	accounting	NOUN
easat-5284	258	23	taxation	taxation	PROPN
easat-5284	258	24	&	&	CCONJ
easat-5284	258	25	auditing	auditing	NOUN
easat-5284	258	26	,	,	PUNCT
easat-5284	258	27	vol	vol	NOUN
easat-5284	258	28	.	.	PROPN
easat-5284	259	1	62	62	NUM
easat-5284	259	2	,	,	PUNCT
easat-5284	259	3	no	no	INTJ
easat-5284	259	4	.	.	NOUN
easat-5284	259	5	2	2	NUM
easat-5284	259	6	,	,	PUNCT
easat-5284	259	7	pp	pp	ADJ
easat-5284	259	8	.	.	PUNCT
easat-5284	260	1	89	89	NUM
easat-5284	260	2	-	-	SYM
easat-5284	260	3	122	122	NUM
easat-5284	260	4	,	,	PUNCT
easat-5284	260	5	2020	2020	NUM
easat-5284	260	6	.	.	PUNCT
easat-5284	261	1	[	[	X
easat-5284	261	2	10	10	NUM
easat-5284	261	3	]	]	X
easat-5284	261	4	h.	h.	PROPN
easat-5284	261	5	y.	y.	PROPN
easat-5284	261	6	ryu	ryu	PROPN
easat-5284	261	7	,	,	PUNCT
easat-5284	261	8	h.	h.	PROPN
easat-5284	261	9	y.	y.	PROPN
easat-5284	261	10	lee	lee	PROPN
easat-5284	261	11	,	,	PUNCT
easat-5284	261	12	and	and	CCONJ
easat-5284	261	13	s.	s.	PROPN
easat-5284	261	14	j.	j.	PROPN
easat-5284	261	15	chae	chae	PROPN
easat-5284	261	16	,	,	PUNCT
easat-5284	261	17	"	"	PUNCT
easat-5284	261	18	the	the	DET
easat-5284	261	19	effect	effect	NOUN
easat-5284	261	20	of	of	ADP
easat-5284	261	21	characteristics	characteristic	NOUN
easat-5284	261	22	of	of	ADP
easat-5284	261	23	human	human	ADJ
easat-5284	261	24	resources	resource	NOUN
easat-5284	261	25	in	in	ADP
easat-5284	261	26	internal	internal	ADJ
easat-5284	261	27	accounting	accounting	NOUN
easat-5284	261	28	control	control	NOUN
easat-5284	261	29	on	on	ADP
easat-5284	261	30	the	the	DET
easat-5284	261	31	occurrence	occurrence	NOUN
easat-5284	261	32	of	of	ADP
easat-5284	261	33	accounting	accounting	NOUN
easat-5284	261	34	error	error	NOUN
easat-5284	261	35	,	,	PUNCT
easat-5284	261	36	"	"	PUNCT
easat-5284	261	37	korean	korean	ADJ
easat-5284	261	38	academic	academic	ADJ
easat-5284	261	39	society	society	NOUN
easat-5284	261	40	of	of	ADP
easat-5284	261	41	business	business	PROPN
easat-5284	261	42	administration	administration	PROPN
easat-5284	261	43	,	,	PUNCT
easat-5284	261	44	vol	vol	NOUN
easat-5284	261	45	.	.	PROPN
easat-5284	261	46	41	41	NUM
easat-5284	261	47	,	,	PUNCT
easat-5284	261	48	no	no	INTJ
easat-5284	261	49	.	.	NOUN
easat-5284	261	50	6	6	NUM
easat-5284	261	51	,	,	PUNCT
easat-5284	261	52	pp	pp	ADJ
easat-5284	261	53	.	.	PUNCT
easat-5284	261	54	13471374	13471374	NUM
easat-5284	261	55	,	,	PUNCT
easat-5284	261	56	2012	2012	NUM
easat-5284	261	57	.	.	PUNCT
easat-5284	262	1	[	[	X
easat-5284	262	2	11	11	NUM
easat-5284	262	3	]	]	X
easat-5284	262	4	y.	y.	PROPN
easat-5284	262	5	h.	h.	PROPN
easat-5284	262	6	kim	kim	PROPN
easat-5284	262	7	and	and	CCONJ
easat-5284	262	8	n.	n.	PROPN
easat-5284	262	9	g.	g.	PROPN
easat-5284	262	10	kim	kim	PROPN
easat-5284	262	11	,	,	PUNCT
easat-5284	262	12	"	"	PUNCT
easat-5284	262	13	an	an	DET
easat-5284	262	14	assessment	assessment	NOUN
easat-5284	262	15	of	of	ADP
easat-5284	262	16	the	the	DET
easat-5284	262	17	relationship	relationship	NOUN
easat-5284	262	18	between	between	ADP
easat-5284	262	19	corporate	corporate	ADJ
easat-5284	262	20	reputation	reputation	NOUN
easat-5284	262	21	and	and	CCONJ
easat-5284	262	22	performance	performance	NOUN
easat-5284	262	23	:	:	PUNCT
easat-5284	262	24	korea	korea	PROPN
easat-5284	262	25	's	's	PART
easat-5284	262	26	most	most	ADV
easat-5284	262	27	admired	admire	VERB
easat-5284	262	28	companies	company	NOUN
easat-5284	262	29	,	,	PUNCT
easat-5284	262	30	"	"	PUNCT
easat-5284	262	31	journal	journal	NOUN
easat-5284	262	32	of	of	ADP
easat-5284	262	33	international	international	PROPN
easat-5284	262	34	trade	trade	PROPN
easat-5284	262	35	&	&	CCONJ
easat-5284	262	36	commerce	commerce	PROPN
easat-5284	262	37	,	,	PUNCT
easat-5284	262	38	vol	vol	NOUN
easat-5284	262	39	.	.	PROPN
easat-5284	262	40	16	16	NUM
easat-5284	262	41	,	,	PUNCT
easat-5284	262	42	no	no	INTJ
easat-5284	262	43	.	.	NOUN
easat-5284	262	44	2	2	NUM
easat-5284	262	45	,	,	PUNCT
easat-5284	262	46	pp	pp	ADJ
easat-5284	262	47	.	.	PUNCT
easat-5284	263	1	387	387	NUM
easat-5284	263	2	-	-	NUM
easat-5284	263	3	403	403	NUM
easat-5284	263	4	,	,	PUNCT
easat-5284	263	5	2020	2020	NUM
easat-5284	263	6	.	.	PUNCT
easat-5284	264	1	[	[	X
easat-5284	264	2	12	12	NUM
easat-5284	264	3	]	]	PUNCT
easat-5284	264	4	j.	j.	PROPN
easat-5284	264	5	w.	w.	PROPN
easat-5284	264	6	kim	kim	PROPN
easat-5284	264	7	and	and	CCONJ
easat-5284	264	8	j.	j.	PROPN
easat-5284	264	9	s.	s.	PROPN
easat-5284	264	10	baek	baek	PROPN
easat-5284	264	11	,	,	PUNCT
easat-5284	264	12	"	"	PUNCT
easat-5284	264	13	the	the	DET
easat-5284	264	14	effect	effect	NOUN
easat-5284	264	15	of	of	ADP
easat-5284	264	16	customer	customer	NOUN
easat-5284	264	17	reputation	reputation	NOUN
easat-5284	264	18	on	on	ADP
easat-5284	264	19	firm	firm	ADJ
easat-5284	264	20	value	value	NOUN
easat-5284	264	21	:	:	PUNCT
easat-5284	264	22	focusing	focus	VERB
easat-5284	264	23	on	on	ADP
easat-5284	264	24	ncsi	ncsi	PROPN
easat-5284	264	25	,	,	PUNCT
easat-5284	264	26	k	k	PROPN
easat-5284	264	27	-	-	PROPN
easat-5284	264	28	bpi	bpi	PROPN
easat-5284	264	29	and	and	CCONJ
easat-5284	264	30	kcsi	kcsi	PROPN
easat-5284	264	31	,	,	PUNCT
easat-5284	264	32	"	"	PUNCT
easat-5284	264	33	korean	korean	ADJ
easat-5284	264	34	journal	journal	NOUN
easat-5284	264	35	of	of	ADP
easat-5284	264	36	financial	financial	ADJ
easat-5284	264	37	studies	study	NOUN
easat-5284	264	38	,	,	PUNCT
easat-5284	264	39	vol	vol	NOUN
easat-5284	264	40	.	.	PROPN
easat-5284	265	1	36	36	NUM
easat-5284	265	2	,	,	PUNCT
easat-5284	265	3	no	no	INTJ
easat-5284	265	4	.	.	NOUN
easat-5284	265	5	3	3	NUM
easat-5284	265	6	,	,	PUNCT
easat-5284	265	7	pp	pp	ADJ
easat-5284	265	8	.	.	PUNCT
easat-5284	265	9	89	89	NUM
easat-5284	265	10	-	-	SYM
easat-5284	265	11	118	118	NUM
easat-5284	265	12	,	,	PUNCT
easat-5284	265	13	2019	2019	NUM
easat-5284	265	14	.	.	PUNCT
easat-5284	266	1	[	[	X
easat-5284	266	2	13	13	NUM
easat-5284	266	3	]	]	PUNCT
easat-5284	266	4	j.	j.	PROPN
easat-5284	266	5	anderson	anderson	PROPN
easat-5284	266	6	and	and	CCONJ
easat-5284	266	7	g.	g.	PROPN
easat-5284	266	8	smith	smith	PROPN
easat-5284	266	9	,	,	PUNCT
easat-5284	266	10	"	"	PUNCT
easat-5284	266	11	a	a	DET
easat-5284	266	12	great	great	ADJ
easat-5284	266	13	company	company	NOUN
easat-5284	266	14	can	can	AUX
easat-5284	266	15	be	be	AUX
easat-5284	266	16	a	a	DET
easat-5284	266	17	great	great	ADJ
easat-5284	266	18	investment	investment	NOUN
easat-5284	266	19	,	,	PUNCT
easat-5284	266	20	"	"	PUNCT
easat-5284	266	21	financial	financial	ADJ
easat-5284	266	22	analysts	analyst	NOUN
easat-5284	266	23	journal	journal	NOUN
easat-5284	266	24	,	,	PUNCT
easat-5284	266	25	vol	vol	NOUN
easat-5284	266	26	.	.	PROPN
easat-5284	266	27	62	62	NUM
easat-5284	266	28	,	,	PUNCT
easat-5284	266	29	no	no	INTJ
easat-5284	266	30	.	.	NOUN
easat-5284	266	31	4	4	NUM
easat-5284	266	32	,	,	PUNCT
easat-5284	266	33	pp	pp	ADJ
easat-5284	266	34	.	.	PUNCT
easat-5284	267	1	86	86	NUM
easat-5284	267	2	-	-	SYM
easat-5284	267	3	93	93	NUM
easat-5284	267	4	,	,	PUNCT
easat-5284	267	5	2006	2006	NUM
easat-5284	267	6	.	.	PUNCT
easat-5284	268	1	https://doi.org/10.2469/faj.v62.n4.4189	https://doi.org/10.2469/faj.v62.n4.4189	PROPN
easat-5284	269	1	[	[	X
easat-5284	269	2	14	14	NUM
easat-5284	269	3	]	]	PUNCT
easat-5284	269	4	p.	p.	NOUN
easat-5284	269	5	antunovich	antunovich	PROPN
easat-5284	269	6	and	and	CCONJ
easat-5284	269	7	d.	d.	PROPN
easat-5284	269	8	laster	laster	PROPN
easat-5284	269	9	,	,	PUNCT
easat-5284	269	10	"	"	PUNCT
easat-5284	269	11	are	be	AUX
easat-5284	269	12	good	good	ADJ
easat-5284	269	13	companies	company	NOUN
easat-5284	269	14	bad	bad	ADJ
easat-5284	269	15	investments	investment	NOUN
easat-5284	269	16	?	?	PUNCT
easat-5284	269	17	,	,	PUNCT
easat-5284	269	18	"	"	PUNCT
easat-5284	269	19	journal	journal	NOUN
easat-5284	269	20	of	of	ADP
easat-5284	269	21	investing	investing	NOUN
easat-5284	269	22	,	,	PUNCT
easat-5284	269	23	vol	vol	NOUN
easat-5284	269	24	.	.	PROPN
easat-5284	269	25	12	12	NUM
easat-5284	269	26	,	,	PUNCT
easat-5284	269	27	no	no	INTJ
easat-5284	269	28	.	.	NOUN
easat-5284	269	29	1	1	NUM
easat-5284	269	30	,	,	PUNCT
easat-5284	269	31	pp	pp	ADJ
easat-5284	269	32	.	.	PUNCT
easat-5284	270	1	53	53	NUM
easat-5284	270	2	-	-	SYM
easat-5284	270	3	65	65	NUM
easat-5284	270	4	,	,	PUNCT
easat-5284	270	5	2003	2003	NUM
easat-5284	270	6	.	.	PUNCT
easat-5284	271	1	https://doi.org/10.3905/joi.2003.319534	https://doi.org/10.3905/joi.2003.319534	NOUN
easat-5284	272	1	[	[	X
easat-5284	272	2	15	15	NUM
easat-5284	272	3	]	]	X
easat-5284	272	4	g.	g.	PROPN
easat-5284	272	5	lee	lee	PROPN
easat-5284	272	6	,	,	PUNCT
easat-5284	272	7	"	"	PUNCT
easat-5284	272	8	esg	esg	NOUN
easat-5284	272	9	governance	governance	NOUN
easat-5284	272	10	improvement	improvement	NOUN
easat-5284	272	11	and	and	CCONJ
easat-5284	272	12	corporate	corporate	ADJ
easat-5284	272	13	value	value	NOUN
easat-5284	272	14	,	,	PUNCT
easat-5284	272	15	"	"	PUNCT
easat-5284	272	16	keri	keri	PROPN
easat-5284	272	17	brief	brief	VERB
easat-5284	272	18	21	21	NUM
easat-5284	272	19	-	-	SYM
easat-5284	272	20	03	03	NUM
easat-5284	272	21	,	,	PUNCT
easat-5284	272	22	korea	korea	PROPN
easat-5284	272	23	economic	economic	PROPN
easat-5284	272	24	research	research	PROPN
easat-5284	272	25	institute	institute	PROPN
easat-5284	272	26	,	,	PUNCT
easat-5284	272	27	2021	2021	NUM
easat-5284	272	28	.	.	PUNCT
easat-5284	273	1	[	[	X
easat-5284	273	2	16	16	NUM
easat-5284	273	3	]	]	X
easat-5284	273	4	korea	korea	PROPN
easat-5284	273	5	exchange	exchange	PROPN
easat-5284	273	6	,	,	PUNCT
easat-5284	273	7	mandatory	mandatory	ADJ
easat-5284	273	8	phased	phase	VERB
easat-5284	273	9	-	-	PUNCT
easat-5284	273	10	in	in	ADP
easat-5284	273	11	disclosure	disclosure	NOUN
easat-5284	273	12	of	of	ADP
easat-5284	273	13	corporate	corporate	ADJ
easat-5284	273	14	governance	governance	NOUN
easat-5284	273	15	from	from	ADP
easat-5284	273	16	2019	2019	NUM
easat-5284	273	17	expectation	expectation	NOUN
easat-5284	273	18	of	of	ADP
easat-5284	273	19	strengthening	strengthen	VERB
easat-5284	273	20	management	management	NOUN
easat-5284	273	21	transparency	transparency	NOUN
easat-5284	273	22	and	and	CCONJ
easat-5284	273	23	enhancing	enhance	VERB
easat-5284	273	24	midto	midto	ADJ
easat-5284	273	25	long	long	ADJ
easat-5284	273	26	-	-	PUNCT
easat-5284	273	27	term	term	NOUN
easat-5284	273	28	corporate	corporate	ADJ
easat-5284	273	29	value	value	NOUN
easat-5284	273	30	.	.	PUNCT
easat-5284	274	1	press	press	NOUN
easat-5284	274	2	release	release	NOUN
easat-5284	274	3	,	,	PUNCT
easat-5284	274	4	2018	2018	NUM
easat-5284	274	5	.	.	PUNCT
easat-5284	275	1	[	[	X
easat-5284	275	2	17	17	NUM
easat-5284	275	3	]	]	X
easat-5284	275	4	j.-k	j.-k	PROPN
easat-5284	275	5	.	.	PUNCT
easat-5284	276	1	lee	lee	PROPN
easat-5284	276	2	and	and	CCONJ
easat-5284	276	3	j.	j.	PROPN
easat-5284	276	4	h.	h.	PROPN
easat-5284	276	5	rhee	rhee	PROPN
easat-5284	276	6	,	,	PUNCT
easat-5284	276	7	"	"	PUNCT
easat-5284	276	8	current	current	ADJ
easat-5284	276	9	status	status	NOUN
easat-5284	276	10	and	and	CCONJ
easat-5284	276	11	future	future	ADJ
easat-5284	276	12	directions	direction	NOUN
easat-5284	276	13	of	of	ADP
easat-5284	276	14	research	research	NOUN
easat-5284	276	15	on	on	ADP
easat-5284	276	16	“	"	PUNCT
easat-5284	276	17	sustainable	sustainable	ADJ
easat-5284	276	18	management	management	NOUN
easat-5284	276	19	”	"	PUNCT
easat-5284	276	20	:	:	PUNCT
easat-5284	276	21	focusing	focus	VERB
easat-5284	276	22	on	on	ADP
easat-5284	276	23	the	the	DET
easat-5284	276	24	esg	esg	PROPN
easat-5284	276	25	measurement	measurement	PROPN
easat-5284	276	26	index	index	NOUN
easat-5284	276	27	,	,	PUNCT
easat-5284	276	28	"	"	PUNCT
easat-5284	276	29	journal	journal	NOUN
easat-5284	276	30	of	of	ADP
easat-5284	276	31	strategic	strategic	ADJ
easat-5284	276	32	management	management	NOUN
easat-5284	276	33	,	,	PUNCT
easat-5284	276	34	vol	vol	NOUN
easat-5284	276	35	.	.	PROPN
easat-5284	277	1	23	23	NUM
easat-5284	277	2	,	,	PUNCT
easat-5284	277	3	no	no	INTJ
easat-5284	277	4	.	.	NOUN
easat-5284	277	5	2	2	NUM
easat-5284	277	6	,	,	PUNCT
easat-5284	277	7	pp	pp	ADJ
easat-5284	277	8	.	.	PUNCT
easat-5284	278	1	65	65	NUM
easat-5284	278	2	-	-	SYM
easat-5284	278	3	92	92	NUM
easat-5284	278	4	,	,	PUNCT
easat-5284	278	5	2020	2020	NUM
easat-5284	278	6	.	.	PUNCT
easat-5284	279	1	[	[	X
easat-5284	279	2	18	18	NUM
easat-5284	279	3	]	]	PUNCT
easat-5284	279	4	p.	p.	NOUN
easat-5284	279	5	s.	s.	PROPN
easat-5284	279	6	sohn	sohn	PROPN
easat-5284	279	7	,	,	PUNCT
easat-5284	279	8	"	"	PUNCT
easat-5284	279	9	a	a	DET
easat-5284	279	10	study	study	NOUN
easat-5284	279	11	of	of	ADP
easat-5284	279	12	relationship	relationship	NOUN
easat-5284	279	13	between	between	ADP
easat-5284	279	14	corporate	corporate	ADJ
easat-5284	279	15	governance	governance	NOUN
easat-5284	279	16	and	and	CCONJ
easat-5284	279	17	firm	firm	ADJ
easat-5284	279	18	value	value	NOUN
easat-5284	279	19	-	-	PUNCT
easat-5284	279	20	using	use	VERB
easat-5284	279	21	corporate	corporate	ADJ
easat-5284	279	22	governance	governance	NOUN
easat-5284	279	23	index	index	NOUN
easat-5284	279	24	,	,	PUNCT
easat-5284	279	25	"	"	PUNCT
easat-5284	279	26	journal	journal	NOUN
easat-5284	279	27	of	of	ADP
easat-5284	279	28	industrial	industrial	ADJ
easat-5284	279	29	economics	economic	NOUN
easat-5284	279	30	and	and	CCONJ
easat-5284	279	31	business	business	NOUN
easat-5284	279	32	,	,	PUNCT
easat-5284	279	33	vol	vol	NOUN
easat-5284	279	34	.	.	PROPN
easat-5284	279	35	23	23	NUM
easat-5284	279	36	,	,	PUNCT
easat-5284	279	37	no	no	INTJ
easat-5284	279	38	.	.	NOUN
easat-5284	279	39	3	3	NUM
easat-5284	279	40	,	,	PUNCT
easat-5284	279	41	pp	pp	ADJ
easat-5284	279	42	.	.	PUNCT
easat-5284	279	43	1443	1443	NUM
easat-5284	279	44	-	-	SYM
easat-5284	279	45	1465	1465	NUM
easat-5284	279	46	,	,	PUNCT
easat-5284	279	47	2010	2010	NUM
easat-5284	279	48	.	.	PUNCT
easat-5284	280	1	[	[	X
easat-5284	280	2	19	19	NUM
easat-5284	280	3	]	]	PUNCT
easat-5284	280	4	j.	j.	PROPN
easat-5284	280	5	y.	y.	PROPN
easat-5284	280	6	kim	kim	PROPN
easat-5284	280	7	,	,	PUNCT
easat-5284	280	8	j.	j.	PROPN
easat-5284	280	9	kwak	kwak	PROPN
easat-5284	280	10	,	,	PUNCT
easat-5284	280	11	and	and	CCONJ
easat-5284	280	12	k.	k.	PROPN
easat-5284	280	13	lee	lee	PROPN
easat-5284	280	14	,	,	PUNCT
easat-5284	280	15	"	"	PUNCT
easat-5284	280	16	estimating	estimate	VERB
easat-5284	280	17	tobin	tobin	NOUN
easat-5284	280	18	's	's	PART
easat-5284	280	19	q	q	NOUN
easat-5284	280	20	for	for	ADP
easat-5284	280	21	listed	list	VERB
easat-5284	280	22	firms	firm	NOUN
easat-5284	280	23	in	in	ADP
easat-5284	280	24	korea	korea	PROPN
easat-5284	280	25	(	(	PUNCT
easat-5284	280	26	1980	1980	NUM
easat-5284	280	27	-	-	SYM
easat-5284	280	28	2005	2005	NUM
easat-5284	280	29	):	):	PUNCT
easat-5284	280	30	comparing	compare	VERB
easat-5284	280	31	alternative	alternative	ADJ
easat-5284	280	32	approaches	approach	NOUN
easat-5284	280	33	and	and	CCONJ
easat-5284	280	34	an	an	DET
easat-5284	280	35	experiment	experiment	NOUN
easat-5284	280	36	with	with	ADP
easat-5284	280	37	investment	investment	NOUN
easat-5284	280	38	functions	function	NOUN
easat-5284	280	39	,	,	PUNCT
easat-5284	280	40	"	"	PUNCT
easat-5284	280	41	seoul	seoul	PROPN
easat-5284	280	42	journal	journal	PROPN
easat-5284	280	43	of	of	ADP
easat-5284	280	44	economics	economic	NOUN
easat-5284	280	45	,	,	PUNCT
easat-5284	280	46	vol	vol	NOUN
easat-5284	280	47	.	.	PROPN
easat-5284	280	48	28	28	NUM
easat-5284	280	49	,	,	PUNCT
easat-5284	280	50	no	no	INTJ
easat-5284	280	51	.	.	NOUN
easat-5284	280	52	1	1	NUM
easat-5284	280	53	,	,	PUNCT
easat-5284	280	54	pp	pp	ADJ
easat-5284	280	55	.	.	PUNCT
easat-5284	281	1	1	1	NUM
easat-5284	281	2	-	-	SYM
easat-5284	281	3	30	30	NUM
easat-5284	281	4	,	,	PUNCT
easat-5284	281	5	2015	2015	NUM
easat-5284	281	6	.	.	PUNCT
easat-5284	282	1	[	[	X
easat-5284	282	2	20	20	NUM
easat-5284	282	3	]	]	PUNCT
easat-5284	282	4	e.	e.	PROPN
easat-5284	282	5	f.	f.	PROPN
easat-5284	282	6	fama	fama	PROPN
easat-5284	282	7	and	and	CCONJ
easat-5284	282	8	m.	m.	PROPN
easat-5284	282	9	c.	c.	PROPN
easat-5284	282	10	jensen	jensen	PROPN
easat-5284	282	11	,	,	PUNCT
easat-5284	282	12	"	"	PUNCT
easat-5284	282	13	separation	separation	NOUN
easat-5284	282	14	of	of	ADP
easat-5284	282	15	ownership	ownership	NOUN
easat-5284	282	16	and	and	CCONJ
easat-5284	282	17	control	control	NOUN
easat-5284	282	18	,	,	PUNCT
easat-5284	282	19	"	"	PUNCT
easat-5284	282	20	the	the	DET
easat-5284	282	21	journal	journal	NOUN
easat-5284	282	22	of	of	ADP
easat-5284	282	23	law	law	NOUN
easat-5284	282	24	and	and	CCONJ
easat-5284	282	25	economics	economic	NOUN
easat-5284	282	26	,	,	PUNCT
easat-5284	282	27	vol	vol	NOUN
easat-5284	282	28	.	.	PROPN
easat-5284	282	29	26	26	NUM
easat-5284	282	30	,	,	PUNCT
easat-5284	282	31	no	no	INTJ
easat-5284	282	32	.	.	NOUN
easat-5284	282	33	2	2	NUM
easat-5284	282	34	,	,	PUNCT
easat-5284	282	35	pp	pp	ADJ
easat-5284	282	36	.	.	PUNCT
easat-5284	283	1	301	301	NUM
easat-5284	283	2	-	-	SYM
easat-5284	283	3	325	325	NUM
easat-5284	283	4	,	,	PUNCT
easat-5284	283	5	1983	1983	NUM
easat-5284	283	6	.	.	PUNCT
easat-5284	284	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	PRON
easat-5284	285	1	[	[	X
easat-5284	285	2	21	21	NUM
easat-5284	285	3	]	]	PUNCT
easat-5284	285	4	y.-r	y.-r	PROPN
easat-5284	285	5	.	.	PUNCT
easat-5284	286	1	ryu	ryu	NOUN
easat-5284	286	2	and	and	CCONJ
easat-5284	286	3	s.-h	s.-h	NOUN
easat-5284	286	4	.	.	PUNCT
easat-5284	287	1	ji	ji	PROPN
easat-5284	287	2	,	,	PUNCT
easat-5284	287	3	"	"	PUNCT
easat-5284	287	4	a	a	DET
easat-5284	287	5	study	study	NOUN
easat-5284	287	6	on	on	ADP
easat-5284	287	7	the	the	DET
easat-5284	287	8	relevance	relevance	NOUN
easat-5284	287	9	between	between	ADP
easat-5284	287	10	the	the	DET
easat-5284	287	11	corporate	corporate	ADJ
easat-5284	287	12	governance	governance	NOUN
easat-5284	287	13	and	and	CCONJ
easat-5284	287	14	win	win	NOUN
easat-5284	287	15	-	-	PUNCT
easat-5284	287	16	win	win	NOUN
easat-5284	287	17	growth	growth	NOUN
easat-5284	287	18	,	,	PUNCT
easat-5284	287	19	"	"	PUNCT
easat-5284	287	20	indian	indian	ADJ
easat-5284	287	21	journal	journal	NOUN
easat-5284	287	22	of	of	ADP
easat-5284	287	23	economics	economic	NOUN
easat-5284	287	24	and	and	CCONJ
easat-5284	287	25	business	business	NOUN
easat-5284	287	26	,	,	PUNCT
easat-5284	287	27	vol	vol	NOUN
easat-5284	287	28	.	.	PROPN
easat-5284	287	29	31	31	NUM
easat-5284	287	30	,	,	PUNCT
easat-5284	287	31	pp	pp	ADJ
easat-5284	287	32	.	.	PUNCT
easat-5284	288	1	1419	1419	NUM
easat-5284	288	2	-	-	SYM
easat-5284	288	3	1442	1442	NUM
easat-5284	288	4	,	,	PUNCT
easat-5284	288	5	2018	2018	NUM
easat-5284	288	6	.	.	PUNCT
easat-5284	289	1	[	[	X
easat-5284	289	2	22	22	NUM
easat-5284	289	3	]	]	X
easat-5284	289	4	h.	h.	PROPN
easat-5284	289	5	g.	g.	PROPN
easat-5284	289	6	lee	lee	PROPN
easat-5284	289	7	,	,	PUNCT
easat-5284	289	8	"	"	PUNCT
easat-5284	289	9	the	the	DET
easat-5284	289	10	effect	effect	NOUN
easat-5284	289	11	of	of	ADP
easat-5284	289	12	corporate	corporate	ADJ
easat-5284	289	13	governance	governance	NOUN
easat-5284	289	14	improvement	improvement	NOUN
easat-5284	289	15	on	on	ADP
easat-5284	289	16	the	the	DET
easat-5284	289	17	financial	financial	ADJ
easat-5284	289	18	performance	performance	NOUN
easat-5284	289	19	and	and	CCONJ
easat-5284	289	20	firm	firm	ADJ
easat-5284	289	21	value	value	NOUN
easat-5284	289	22	,	,	PUNCT
easat-5284	289	23	"	"	PUNCT
easat-5284	289	24	korean	korean	ADJ
easat-5284	289	25	accounting	accounting	PROPN
easat-5284	289	26	review	review	PROPN
easat-5284	289	27	,	,	PUNCT
easat-5284	289	28	vol	vol	NOUN
easat-5284	289	29	.	.	PROPN
easat-5284	289	30	20	20	NUM
easat-5284	289	31	,	,	PUNCT
easat-5284	289	32	no	no	INTJ
easat-5284	289	33	.	.	NOUN
easat-5284	289	34	4	4	NUM
easat-5284	289	35	,	,	PUNCT
easat-5284	289	36	pp	pp	ADJ
easat-5284	289	37	.	.	PUNCT
easat-5284	289	38	111	111	NUM
easat-5284	289	39	-	-	SYM
easat-5284	289	40	134	134	NUM
easat-5284	289	41	,	,	PUNCT
easat-5284	289	42	2015	2015	NUM
easat-5284	289	43	.	.	PUNCT
easat-5284	290	1	[	[	X
easat-5284	290	2	23	23	NUM
easat-5284	290	3	]	]	PUNCT
easat-5284	290	4	s.	s.	PROPN
easat-5284	290	5	p.	p.	PROPN
easat-5284	290	6	kothari	kothari	PROPN
easat-5284	290	7	,	,	PUNCT
easat-5284	290	8	a.	a.	PROPN
easat-5284	290	9	j.	j.	PROPN
easat-5284	290	10	leone	leone	PROPN
easat-5284	290	11	,	,	PUNCT
easat-5284	290	12	and	and	CCONJ
easat-5284	290	13	c.	c.	PROPN
easat-5284	290	14	e.	e.	PROPN
easat-5284	290	15	wasley	wasley	PROPN
easat-5284	290	16	,	,	PUNCT
easat-5284	290	17	"	"	PUNCT
easat-5284	290	18	performance	performance	NOUN
easat-5284	290	19	matched	match	VERB
easat-5284	290	20	discretionary	discretionary	ADJ
easat-5284	290	21	accrual	accrual	ADJ
easat-5284	290	22	measures	measure	NOUN
easat-5284	290	23	,	,	PUNCT
easat-5284	290	24	"	"	PUNCT
easat-5284	290	25	journal	journal	NOUN
easat-5284	290	26	of	of	ADP
easat-5284	290	27	accounting	accounting	NOUN
easat-5284	290	28	and	and	CCONJ
easat-5284	290	29	economics	economic	NOUN
easat-5284	290	30	,	,	PUNCT
easat-5284	290	31	vol	vol	NOUN
easat-5284	290	32	.	.	PROPN
easat-5284	290	33	39	39	NUM
easat-5284	290	34	,	,	PUNCT
easat-5284	290	35	no	no	INTJ
easat-5284	290	36	.	.	NOUN
easat-5284	290	37	1	1	NUM
easat-5284	290	38	,	,	PUNCT
easat-5284	290	39	pp	pp	ADJ
easat-5284	290	40	.	.	PUNCT
easat-5284	291	1	163	163	NUM
easat-5284	291	2	-	-	SYM
easat-5284	291	3	197	197	NUM
easat-5284	291	4	,	,	PUNCT
easat-5284	291	5	2005	2005	NUM
easat-5284	291	6	.	.	PUNCT
easat-5284	292	1	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	NOUN
easat-5284	292	2	[	[	X
easat-5284	292	3	24	24	NUM
easat-5284	292	4	]	]	PUNCT
easat-5284	292	5	p.	p.	PROPN
easat-5284	292	6	s.	s.	PROPN
easat-5284	292	7	koeswayo	koeswayo	PROPN
easat-5284	292	8	,	,	PUNCT
easat-5284	292	9	h.	h.	PROPN
easat-5284	292	10	haryanto	haryanto	PROPN
easat-5284	292	11	,	,	PUNCT
easat-5284	292	12	and	and	CCONJ
easat-5284	292	13	s.	s.	PROPN
easat-5284	292	14	handoyo	handoyo	PROPN
easat-5284	292	15	,	,	PUNCT
easat-5284	292	16	"	"	PUNCT
easat-5284	292	17	the	the	DET
easat-5284	292	18	impact	impact	NOUN
easat-5284	292	19	of	of	ADP
easat-5284	292	20	corporate	corporate	ADJ
easat-5284	292	21	governance	governance	NOUN
easat-5284	292	22	,	,	PUNCT
easat-5284	292	23	internal	internal	ADJ
easat-5284	292	24	control	control	NOUN
easat-5284	292	25	and	and	CCONJ
easat-5284	292	26	corporate	corporate	ADJ
easat-5284	292	27	reputation	reputation	NOUN
easat-5284	292	28	on	on	ADP
easat-5284	292	29	employee	employee	NOUN
easat-5284	292	30	engagement	engagement	NOUN
easat-5284	292	31	:	:	PUNCT
easat-5284	292	32	a	a	DET
easat-5284	292	33	moderating	moderate	VERB
easat-5284	292	34	role	role	NOUN
easat-5284	292	35	of	of	ADP
easat-5284	292	36	leadership	leadership	NOUN
easat-5284	292	37	style	style	NOUN
easat-5284	292	38	,	,	PUNCT
easat-5284	292	39	"	"	PUNCT
easat-5284	292	40	cogent	cogent	NOUN
easat-5284	292	41	business	business	NOUN
easat-5284	292	42	&	&	CCONJ
easat-5284	292	43	management	management	PROPN
easat-5284	292	44	,	,	PUNCT
easat-5284	292	45	vol	vol	NOUN
easat-5284	292	46	.	.	PROPN
easat-5284	293	1	11	11	NUM
easat-5284	293	2	,	,	PUNCT
easat-5284	293	3	no	no	INTJ
easat-5284	293	4	.	.	NOUN
easat-5284	293	5	1	1	NUM
easat-5284	293	6	,	,	PUNCT
easat-5284	293	7	p.	p.	NOUN
easat-5284	293	8	2296698	2296698	NUM
easat-5284	293	9	,	,	PUNCT
easat-5284	293	10	2024	2024	NUM
easat-5284	293	11	.	.	PUNCT
easat-5284	294	1	https://doi.org/10.1080/23311975.2023.2296698	https://doi.org/10.1080/23311975.2023.2296698	PROPN
easat-5284	295	1	https://doi.org/10.1111/j.2041-6156.2008.tb00002.x	https://doi.org/10.1111/j.2041-6156.2008.tb00002.x	PROPN
easat-5284	295	2	https://doi.org/10.1111/j.2041-6156.2008.tb00002.x	https://doi.org/10.1111/j.2041-6156.2008.tb00002.x	PROPN
easat-5284	295	3	https://doi.org/10.1093/jleo/ewj018	https://doi.org/10.1093/jleo/ewj018	NOUN
easat-5284	295	4	https://doi.org/10.2469/faj.v62.n4.4189	https://doi.org/10.2469/faj.v62.n4.4189	PROPN
easat-5284	295	5	https://doi.org/10.3905/joi.2003.319534	https://doi.org/10.3905/joi.2003.319534	VERB
easat-5284	295	6	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
easat-5284	295	7	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	NOUN
easat-5284	295	8	https://doi.org/10.1080/23311975.2023.2296698	https://doi.org/10.1080/23311975.2023.2296698	PROPN