id	sid	tid	token	lemma	pos
easat-6021	1	1	edelweiss	edelweiss	PROPN
easat-6021	1	2	applied	apply	VERB
easat-6021	1	3	science	science	NOUN
easat-6021	1	4	and	and	CCONJ
easat-6021	1	5	technology	technology	NOUN
easat-6021	1	6	issn	issn	PROPN
easat-6021	1	7	:	:	PUNCT
easat-6021	1	8	2576	2576	NUM
easat-6021	1	9	-	-	SYM
easat-6021	1	10	8484	8484	NUM
easat-6021	1	11	vol	vol	NOUN
easat-6021	1	12	.	.	PROPN
easat-6021	2	1	9	9	NUM
easat-6021	2	2	,	,	PUNCT
easat-6021	2	3	no	no	INTJ
easat-6021	2	4	.	.	NOUN
easat-6021	2	5	4	4	NUM
easat-6021	2	6	,	,	PUNCT
easat-6021	2	7	489	489	NUM
easat-6021	2	8	-	-	SYM
easat-6021	2	9	502	502	NUM
easat-6021	2	10	2025	2025	NUM
easat-6021	2	11	publisher	publisher	NOUN
easat-6021	2	12	:	:	PUNCT
easat-6021	2	13	learning	learn	VERB
easat-6021	2	14	gate	gate	NOUN
easat-6021	2	15	doi	doi	PROPN
easat-6021	2	16	:	:	PUNCT
easat-6021	2	17	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	2	18	©	©	PROPN
easat-6021	2	19	2025	2025	NUM
easat-6021	2	20	by	by	ADP
easat-6021	2	21	the	the	DET
easat-6021	2	22	authors	author	NOUN
easat-6021	2	23	;	;	PUNCT
easat-6021	3	1	licensee	licensee	PROPN
easat-6021	3	2	learning	learning	NOUN
easat-6021	3	3	gate	gate	NOUN
easat-6021	3	4	©	©	PROPN
easat-6021	3	5	2025	2025	NUM
easat-6021	3	6	by	by	ADP
easat-6021	3	7	the	the	DET
easat-6021	3	8	authors	author	NOUN
easat-6021	3	9	;	;	PUNCT
easat-6021	3	10	licensee	licensee	PROPN
easat-6021	3	11	learning	learning	NOUN
easat-6021	3	12	gate	gate	NOUN
easat-6021	3	13	history	history	NOUN
easat-6021	3	14	:	:	PUNCT
easat-6021	3	15	received	receive	VERB
easat-6021	3	16	:	:	PUNCT
easat-6021	3	17	10	10	NUM
easat-6021	3	18	february	february	NOUN
easat-6021	3	19	2025	2025	NUM
easat-6021	3	20	;	;	PUNCT
easat-6021	3	21	revised	revise	VERB
easat-6021	3	22	:	:	PUNCT
easat-6021	3	23	21	21	NUM
easat-6021	3	24	march	march	NOUN
easat-6021	3	25	2025	2025	NUM
easat-6021	3	26	;	;	PUNCT
easat-6021	3	27	accepted	accept	VERB
easat-6021	3	28	:	:	PUNCT
easat-6021	3	29	25	25	NUM
easat-6021	3	30	march	march	NOUN
easat-6021	3	31	2025	2025	NUM
easat-6021	3	32	;	;	PUNCT
easat-6021	3	33	published	publish	VERB
easat-6021	3	34	:	:	PUNCT
easat-6021	3	35	7	7	NUM
easat-6021	3	36	april	april	PROPN
easat-6021	3	37	2025	2025	NUM
easat-6021	3	38	*	*	PUNCT
easat-6021	3	39	correspondence	correspondence	NOUN
easat-6021	3	40	:	:	PUNCT
easat-6021	3	41	pgs.jalil.ibrahim@uobasrah.edu.iq	pgs.jalil.ibrahim@uobasrah.edu.iq	VERB
easat-6021	3	42	the	the	DET
easat-6021	3	43	impact	impact	NOUN
easat-6021	3	44	of	of	ADP
easat-6021	3	45	auditor	auditor	NOUN
easat-6021	3	46	change	change	NOUN
easat-6021	3	47	on	on	ADP
easat-6021	3	48	the	the	DET
easat-6021	3	49	significance	significance	NOUN
easat-6021	3	50	of	of	ADP
easat-6021	3	51	accounting	accounting	NOUN
easat-6021	3	52	information	information	NOUN
easat-6021	3	53	value	value	NOUN
easat-6021	3	54	relevance	relevance	NOUN
easat-6021	3	55	,	,	PUNCT
easat-6021	3	56	mediated	mediate	VERB
easat-6021	3	57	by	by	ADP
easat-6021	3	58	earnings	earning	NOUN
easat-6021	3	59	management	management	NOUN
easat-6021	3	60	practices	practice	NOUN
easat-6021	4	1	jalil	jalil	PROPN
easat-6021	4	2	ibrahim	ibrahim	PROPN
easat-6021	4	3	salih1,2	salih1,2	PROPN
easat-6021	4	4	*	*	PROPN
easat-6021	4	5	,	,	PUNCT
easat-6021	4	6	abdulhussein	abdulhussein	ADJ
easat-6021	4	7	tofeeq	tofeeq	NOUN
easat-6021	4	8	shibli2	shibli2	NOUN
easat-6021	5	1	1accounting	1accounting	NUM
easat-6021	5	2	techniques	technique	NOUN
easat-6021	5	3	department	department	NOUN
easat-6021	5	4	,	,	PUNCT
easat-6021	5	5	management	management	PROPN
easat-6021	5	6	technical	technical	PROPN
easat-6021	5	7	college	college	PROPN
easat-6021	5	8	,	,	PUNCT
easat-6021	5	9	southern	southern	PROPN
easat-6021	5	10	technical	technical	PROPN
easat-6021	5	11	university	university	PROPN
easat-6021	5	12	,	,	PUNCT
easat-6021	5	13	iraq	iraq	PROPN
easat-6021	5	14	.	.	PUNCT
easat-6021	6	1	2university	2university	NUM
easat-6021	6	2	of	of	ADP
easat-6021	6	3	basrah	basrah	PROPN
easat-6021	6	4	,	,	PUNCT
easat-6021	6	5	economic	economic	ADJ
easat-6021	6	6	and	and	CCONJ
easat-6021	6	7	administration	administration	PROPN
easat-6021	6	8	college	college	PROPN
easat-6021	6	9	,	,	PUNCT
easat-6021	6	10	iraq	iraq	PROPN
easat-6021	6	11	;	;	PUNCT
easat-6021	6	12	pgs.jalil.ibrahim@uobasrah.edu.iq	pgs.jalil.ibrahim@uobasrah.edu.iq	NOUN
easat-6021	6	13	(	(	PUNCT
easat-6021	6	14	j.i.s	j.i.s	ADJ
easat-6021	6	15	.	.	PUNCT
easat-6021	6	16	)	)	PUNCT
easat-6021	7	1	abdulhussein.shibli@uobasrah.edu.iq	abdulhussein.shibli@uobasrah.edu.iq	PROPN
easat-6021	7	2	(	(	PUNCT
easat-6021	7	3	a.t.s	a.t.s	PROPN
easat-6021	7	4	.	.	PUNCT
easat-6021	7	5	)	)	PUNCT
easat-6021	7	6	.	.	PUNCT
easat-6021	8	1	abstract	abstract	ADV
easat-6021	8	2	:	:	PUNCT
easat-6021	8	3	this	this	DET
easat-6021	8	4	study	study	NOUN
easat-6021	8	5	seeks	seek	VERB
easat-6021	8	6	to	to	PART
easat-6021	8	7	evaluate	evaluate	VERB
easat-6021	8	8	the	the	DET
easat-6021	8	9	impact	impact	NOUN
easat-6021	8	10	of	of	ADP
easat-6021	8	11	auditor	auditor	NOUN
easat-6021	8	12	change	change	NOUN
easat-6021	8	13	(	(	PUNCT
easat-6021	8	14	ag	ag	PROPN
easat-6021	8	15	)	)	PUNCT
easat-6021	8	16	on	on	ADP
easat-6021	8	17	the	the	DET
easat-6021	8	18	appropriateness	appropriateness	NOUN
easat-6021	8	19	of	of	ADP
easat-6021	8	20	the	the	DET
easat-6021	8	21	accounting	accounting	NOUN
easat-6021	8	22	information	information	NOUN
easat-6021	8	23	value	value	NOUN
easat-6021	8	24	relevance	relevance	NOUN
easat-6021	8	25	(	(	PUNCT
easat-6021	8	26	aivr	aivr	PROPN
easat-6021	8	27	)	)	PUNCT
easat-6021	8	28	in	in	ADP
easat-6021	8	29	iraqi	iraqi	ADJ
easat-6021	8	30	banks	bank	NOUN
easat-6021	8	31	listed	list	VERB
easat-6021	8	32	on	on	ADP
easat-6021	8	33	the	the	DET
easat-6021	8	34	iraq	iraq	PROPN
easat-6021	8	35	stock	stock	NOUN
easat-6021	8	36	exchange	exchange	PROPN
easat-6021	8	37	,	,	PUNCT
easat-6021	8	38	verifying	verify	VERB
easat-6021	8	39	the	the	DET
easat-6021	8	40	effects	effect	NOUN
easat-6021	8	41	of	of	ADP
easat-6021	8	42	the	the	DET
easat-6021	8	43	earnings	earning	NOUN
easat-6021	8	44	management	management	NOUN
easat-6021	8	45	practices	practice	NOUN
easat-6021	8	46	(	(	PUNCT
easat-6021	8	47	emps	emp	NOUN
easat-6021	8	48	)	)	PUNCT
easat-6021	8	49	by	by	ADP
easat-6021	8	50	iraqi	iraqi	ADJ
easat-6021	8	51	banks	bank	NOUN
easat-6021	8	52	listed	list	VERB
easat-6021	8	53	on	on	ADP
easat-6021	8	54	the	the	DET
easat-6021	8	55	iraq	iraq	PROPN
easat-6021	8	56	stock	stock	NOUN
easat-6021	8	57	exchange	exchange	NOUN
easat-6021	8	58	on	on	ADP
easat-6021	8	59	the	the	DET
easat-6021	8	60	appropriateness	appropriateness	NOUN
easat-6021	8	61	of	of	ADP
easat-6021	8	62	the	the	DET
easat-6021	8	63	aivr	aivr	NOUN
easat-6021	8	64	.	.	PUNCT
easat-6021	9	1	the	the	DET
easat-6021	9	2	research	research	NOUN
easat-6021	9	3	sample	sample	NOUN
easat-6021	9	4	consisted	consist	VERB
easat-6021	9	5	of	of	ADP
easat-6021	9	6	19	19	NUM
easat-6021	9	7	iraqi	iraqi	ADJ
easat-6021	9	8	banks	bank	NOUN
easat-6021	9	9	listed	list	VERB
easat-6021	9	10	on	on	ADP
easat-6021	9	11	the	the	DET
easat-6021	9	12	iraq	iraq	PROPN
easat-6021	9	13	stock	stock	NOUN
easat-6021	9	14	exchange	exchange	NOUN
easat-6021	9	15	from	from	ADP
easat-6021	9	16	2014	2014	NUM
easat-6021	9	17	to	to	ADP
easat-6021	9	18	2022	2022	NUM
easat-6021	9	19	,	,	PUNCT
easat-6021	9	20	totaling	total	VERB
easat-6021	9	21	171	171	NUM
easat-6021	9	22	annual	annual	ADJ
easat-6021	9	23	observations	observation	NOUN
easat-6021	9	24	.	.	PUNCT
easat-6021	10	1	these	these	DET
easat-6021	10	2	observations	observation	NOUN
easat-6021	10	3	were	be	AUX
easat-6021	10	4	derived	derive	VERB
easat-6021	10	5	from	from	ADP
easat-6021	10	6	the	the	DET
easat-6021	10	7	banks	bank	NOUN
easat-6021	10	8	'	'	PART
easat-6021	10	9	financial	financial	ADJ
easat-6021	10	10	reports	report	NOUN
easat-6021	10	11	published	publish	VERB
easat-6021	10	12	on	on	ADP
easat-6021	10	13	the	the	DET
easat-6021	10	14	iraq	iraq	PROPN
easat-6021	10	15	stock	stock	PROPN
easat-6021	10	16	exchange	exchange	PROPN
easat-6021	10	17	website	website	NOUN
easat-6021	10	18	.	.	PUNCT
easat-6021	11	1	the	the	DET
easat-6021	11	2	researcher	researcher	NOUN
easat-6021	11	3	utilized	utilize	VERB
easat-6021	11	4	the	the	DET
easat-6021	11	5	statistical	statistical	ADJ
easat-6021	11	6	software	software	NOUN
easat-6021	11	7	packages	package	NOUN
easat-6021	11	8	spss	spss	VERB
easat-6021	11	9	28	28	NUM
easat-6021	11	10	and	and	CCONJ
easat-6021	11	11	stata	stata	VERB
easat-6021	11	12	17	17	NUM
easat-6021	11	13	for	for	ADP
easat-6021	11	14	data	datum	NOUN
easat-6021	11	15	analysis	analysis	NOUN
easat-6021	11	16	.	.	PUNCT
easat-6021	12	1	the	the	DET
easat-6021	12	2	results	result	NOUN
easat-6021	12	3	showed	show	VERB
easat-6021	12	4	that	that	SCONJ
easat-6021	12	5	the	the	DET
easat-6021	12	6	independent	independent	ADJ
easat-6021	12	7	variable	variable	NOUN
easat-6021	12	8	(	(	PUNCT
easat-6021	12	9	ag	ag	PROPN
easat-6021	12	10	)	)	PUNCT
easat-6021	12	11	negatively	negatively	ADV
easat-6021	12	12	affects	affect	VERB
easat-6021	12	13	emps	emp	NOUN
easat-6021	12	14	and	and	CCONJ
easat-6021	12	15	positively	positively	ADV
easat-6021	12	16	affects	affect	VERB
easat-6021	12	17	the	the	DET
easat-6021	12	18	appropriateness	appropriateness	NOUN
easat-6021	12	19	of	of	ADP
easat-6021	12	20	the	the	DET
easat-6021	12	21	aivr	aivr	NOUN
easat-6021	12	22	.	.	PUNCT
easat-6021	13	1	emps	emp	NOUN
easat-6021	13	2	also	also	ADV
easat-6021	13	3	negatively	negatively	ADV
easat-6021	13	4	affects	affect	VERB
easat-6021	13	5	the	the	DET
easat-6021	13	6	appropriateness	appropriateness	NOUN
easat-6021	13	7	of	of	ADP
easat-6021	13	8	the	the	DET
easat-6021	13	9	aivr	aivr	NOUN
easat-6021	13	10	.	.	PUNCT
easat-6021	14	1	therefore	therefore	ADV
easat-6021	14	2	,	,	PUNCT
easat-6021	14	3	emps	emp	NOUN
easat-6021	14	4	can	can	AUX
easat-6021	14	5	be	be	AUX
easat-6021	14	6	an	an	DET
easat-6021	14	7	intermediary	intermediary	NOUN
easat-6021	14	8	between	between	ADP
easat-6021	14	9	the	the	DET
easat-6021	14	10	independent	independent	ADJ
easat-6021	14	11	variable	variable	NOUN
easat-6021	14	12	(	(	PUNCT
easat-6021	14	13	ag	ag	PROPN
easat-6021	14	14	)	)	PUNCT
easat-6021	14	15	and	and	CCONJ
easat-6021	14	16	the	the	DET
easat-6021	14	17	appropriateness	appropriateness	NOUN
easat-6021	14	18	of	of	ADP
easat-6021	14	19	the	the	DET
easat-6021	14	20	aivr	aivr	NOUN
easat-6021	14	21	.	.	PUNCT
easat-6021	15	1	keywords	keyword	NOUN
easat-6021	15	2	:	:	PUNCT
easat-6021	15	3	auditor	auditor	NOUN
easat-6021	15	4	,	,	PUNCT
easat-6021	15	5	earnings	earning	NOUN
easat-6021	15	6	management	management	NOUN
easat-6021	15	7	,	,	PUNCT
easat-6021	15	8	relevance	relevance	NOUN
easat-6021	15	9	of	of	ADP
easat-6021	15	10	accounting	account	VERB
easat-6021	15	11	information	information	NOUN
easat-6021	15	12	value	value	NOUN
easat-6021	15	13	.	.	PUNCT
easat-6021	16	1	1	1	X
easat-6021	16	2	.	.	X
easat-6021	16	3	introduction	introduction	NOUN
easat-6021	16	4	auditor	auditor	NOUN
easat-6021	16	5	change	change	NOUN
easat-6021	16	6	is	be	AUX
easat-6021	16	7	not	not	PART
easat-6021	16	8	a	a	DET
easat-6021	16	9	new	new	ADJ
easat-6021	16	10	thing	thing	NOUN
easat-6021	16	11	,	,	PUNCT
easat-6021	16	12	as	as	SCONJ
easat-6021	16	13	the	the	DET
easat-6021	16	14	history	history	NOUN
easat-6021	16	15	of	of	ADP
easat-6021	16	16	applying	apply	VERB
easat-6021	16	17	the	the	DET
easat-6021	16	18	change	change	NOUN
easat-6021	16	19	of	of	ADP
easat-6021	16	20	the	the	DET
easat-6021	16	21	auditor	auditor	NOUN
easat-6021	16	22	was	be	AUX
easat-6021	16	23	by	by	ADP
easat-6021	16	24	the	the	DET
easat-6021	16	25	most	most	ADV
easat-6021	16	26	prominent	prominent	ADJ
easat-6021	16	27	american	american	ADJ
easat-6021	16	28	companies	company	NOUN
easat-6021	16	29	called	call	VERB
easat-6021	16	30	du	du	NOUN
easat-6021	16	31	pont	pont	PROPN
easat-6021	16	32	,	,	PUNCT
easat-6021	16	33	which	which	PRON
easat-6021	16	34	changed	change	VERB
easat-6021	16	35	the	the	DET
easat-6021	16	36	company	company	NOUN
easat-6021	16	37	's	's	PART
easat-6021	16	38	auditor	auditor	NOUN
easat-6021	16	39	annually	annually	ADV
easat-6021	16	40	since	since	SCONJ
easat-6021	16	41	its	its	PRON
easat-6021	16	42	establishment	establishment	NOUN
easat-6021	16	43	in	in	ADP
easat-6021	16	44	1910	1910	NUM
easat-6021	16	45	,	,	PUNCT
easat-6021	16	46	convinced	convince	VERB
easat-6021	16	47	that	that	SCONJ
easat-6021	16	48	ag	ag	PROPN
easat-6021	16	49	will	will	AUX
easat-6021	16	50	show	show	VERB
easat-6021	16	51	the	the	DET
easat-6021	16	52	full	full	ADJ
easat-6021	16	53	picture	picture	NOUN
easat-6021	16	54	of	of	ADP
easat-6021	16	55	the	the	DET
easat-6021	16	56	company	company	NOUN
easat-6021	16	57	's	's	PART
easat-6021	16	58	financial	financial	ADJ
easat-6021	16	59	position	position	NOUN
easat-6021	16	60	ribeiro	ribeiro	PROPN
easat-6021	17	1	[	[	X
easat-6021	17	2	1	1	X
easat-6021	17	3	]	]	PUNCT
easat-6021	17	4	and	and	CCONJ
easat-6021	17	5	instill	instill	VERB
easat-6021	17	6	credibility	credibility	NOUN
easat-6021	17	7	in	in	ADP
easat-6021	17	8	the	the	DET
easat-6021	17	9	company	company	NOUN
easat-6021	17	10	's	's	PART
easat-6021	17	11	records	record	NOUN
easat-6021	17	12	and	and	CCONJ
easat-6021	17	13	accounts	account	NOUN
easat-6021	17	14	due	due	ADP
easat-6021	17	15	to	to	ADP
easat-6021	17	16	the	the	DET
easat-6021	17	17	increase	increase	NOUN
easat-6021	17	18	in	in	ADP
easat-6021	17	19	the	the	DET
easat-6021	17	20	tendency	tendency	NOUN
easat-6021	17	21	of	of	ADP
easat-6021	17	22	professional	professional	ADJ
easat-6021	17	23	skepticism	skepticism	NOUN
easat-6021	17	24	in	in	ADP
easat-6021	17	25	the	the	DET
easat-6021	17	26	new	new	ADJ
easat-6021	17	27	auditor	auditor	NOUN
easat-6021	17	28	,	,	PUNCT
easat-6021	17	29	and	and	CCONJ
easat-6021	17	30	the	the	DET
easat-6021	17	31	difference	difference	NOUN
easat-6021	17	32	in	in	ADP
easat-6021	17	33	the	the	DET
easat-6021	17	34	audit	audit	NOUN
easat-6021	17	35	strategy	strategy	NOUN
easat-6021	17	36	,	,	PUNCT
easat-6021	17	37	as	as	ADV
easat-6021	17	38	well	well	ADV
easat-6021	17	39	as	as	ADP
easat-6021	17	40	contributing	contribute	VERB
easat-6021	17	41	to	to	ADP
easat-6021	17	42	increasing	increase	VERB
easat-6021	17	43	the	the	DET
easat-6021	17	44	auditor	auditor	NOUN
easat-6021	17	45	's	's	PART
easat-6021	17	46	ability	ability	NOUN
easat-6021	17	47	to	to	PART
easat-6021	17	48	express	express	VERB
easat-6021	17	49	his	his	PRON
easat-6021	17	50	neutral	neutral	ADJ
easat-6021	17	51	technical	technical	ADJ
easat-6021	17	52	opinion	opinion	NOUN
easat-6021	17	53	on	on	ADP
easat-6021	17	54	the	the	DET
easat-6021	17	55	company	company	NOUN
easat-6021	17	56	's	's	PART
easat-6021	17	57	financial	financial	ADJ
easat-6021	17	58	position	position	NOUN
easat-6021	17	59	,	,	PUNCT
easat-6021	17	60	and	and	CCONJ
easat-6021	17	61	reporting	report	VERB
easat-6021	17	62	any	any	DET
easat-6021	17	63	risks	risk	NOUN
easat-6021	17	64	that	that	PRON
easat-6021	17	65	may	may	AUX
easat-6021	17	66	be	be	AUX
easat-6021	17	67	discovered	discover	VERB
easat-6021	17	68	as	as	ADP
easat-6021	17	69	a	a	DET
easat-6021	17	70	result	result	NOUN
easat-6021	17	71	of	of	ADP
easat-6021	17	72	the	the	DET
easat-6021	17	73	availability	availability	NOUN
easat-6021	17	74	of	of	ADP
easat-6021	17	75	independence	independence	NOUN
easat-6021	17	76	for	for	ADP
easat-6021	17	77	the	the	DET
easat-6021	17	78	alternative	alternative	ADJ
easat-6021	17	79	auditor	auditor	NOUN
easat-6021	17	80	in	in	ADP
easat-6021	17	81	all	all	DET
easat-6021	17	82	stages	stage	NOUN
easat-6021	17	83	of	of	ADP
easat-6021	17	84	the	the	DET
easat-6021	17	85	auditing	auditing	NOUN
easat-6021	17	86	process	process	NOUN
easat-6021	17	87	,	,	PUNCT
easat-6021	17	88	which	which	PRON
easat-6021	17	89	helps	help	VERB
easat-6021	17	90	maintain	maintain	VERB
easat-6021	17	91	the	the	DET
easat-6021	17	92	continuity	continuity	NOUN
easat-6021	17	93	and	and	CCONJ
easat-6021	17	94	growth	growth	NOUN
easat-6021	17	95	of	of	ADP
easat-6021	17	96	the	the	DET
easat-6021	17	97	company	company	NOUN
easat-6021	17	98	subject	subject	ADJ
easat-6021	17	99	to	to	ADP
easat-6021	17	100	auditing	audit	VERB
easat-6021	17	101	[	[	X
easat-6021	17	102	2	2	NUM
easat-6021	17	103	]	]	PUNCT
easat-6021	17	104	.	.	PUNCT
easat-6021	18	1	ag	ag	PROPN
easat-6021	18	2	in	in	ADP
easat-6021	18	3	companies	company	NOUN
easat-6021	18	4	has	have	AUX
easat-6021	18	5	raised	raise	VERB
easat-6021	18	6	a	a	DET
easat-6021	18	7	wide	wide	ADJ
easat-6021	18	8	controversy	controversy	NOUN
easat-6021	18	9	between	between	ADP
easat-6021	18	10	supporters	supporter	NOUN
easat-6021	18	11	and	and	CCONJ
easat-6021	18	12	opponents	opponent	NOUN
easat-6021	18	13	of	of	ADP
easat-6021	18	14	ag	ag	PROPN
easat-6021	18	15	[	[	X
easat-6021	18	16	3	3	NUM
easat-6021	18	17	]	]	PUNCT
easat-6021	18	18	.	.	PUNCT
easat-6021	19	1	supporters	supporter	NOUN
easat-6021	19	2	of	of	ADP
easat-6021	19	3	the	the	DET
easat-6021	19	4	process	process	NOUN
easat-6021	19	5	of	of	ADP
easat-6021	19	6	ag	ag	PROPN
easat-6021	19	7	believe	believe	VERB
easat-6021	19	8	that	that	SCONJ
easat-6021	19	9	it	it	PRON
easat-6021	19	10	makes	make	VERB
easat-6021	19	11	a	a	DET
easat-6021	19	12	positive	positive	ADJ
easat-6021	19	13	difference	difference	NOUN
easat-6021	19	14	to	to	ADP
easat-6021	19	15	the	the	DET
easat-6021	19	16	quality	quality	NOUN
easat-6021	19	17	of	of	ADP
easat-6021	19	18	the	the	DET
easat-6021	19	19	auditing	auditing	NOUN
easat-6021	19	20	process	process	NOUN
easat-6021	19	21	because	because	SCONJ
easat-6021	19	22	the	the	DET
easat-6021	19	23	long	long	ADJ
easat-6021	19	24	period	period	NOUN
easat-6021	19	25	of	of	ADP
easat-6021	19	26	contracting	contracting	NOUN
easat-6021	19	27	between	between	ADP
easat-6021	19	28	the	the	DET
easat-6021	19	29	auditor	auditor	NOUN
easat-6021	19	30	and	and	CCONJ
easat-6021	19	31	the	the	DET
easat-6021	19	32	company	company	NOUN
easat-6021	19	33	being	be	AUX
easat-6021	19	34	audited	audit	VERB
easat-6021	19	35	does	do	AUX
easat-6021	19	36	not	not	PART
easat-6021	19	37	guarantee	guarantee	VERB
easat-6021	19	38	the	the	DET
easat-6021	19	39	independence	independence	NOUN
easat-6021	19	40	of	of	ADP
easat-6021	19	41	the	the	DET
easat-6021	19	42	auditor	auditor	NOUN
easat-6021	19	43	on	on	ADP
easat-6021	19	44	the	the	DET
easat-6021	19	45	one	one	NUM
easat-6021	19	46	hand	hand	NOUN
easat-6021	19	47	and	and	CCONJ
easat-6021	19	48	creates	create	VERB
easat-6021	19	49	a	a	DET
easat-6021	19	50	kind	kind	NOUN
easat-6021	19	51	of	of	ADP
easat-6021	19	52	personal	personal	ADJ
easat-6021	19	53	relationship	relationship	NOUN
easat-6021	19	54	that	that	PRON
easat-6021	19	55	negatively	negatively	ADV
easat-6021	19	56	affects	affect	VERB
easat-6021	19	57	the	the	DET
easat-6021	19	58	auditing	auditing	NOUN
easat-6021	19	59	process	process	NOUN
easat-6021	19	60	,	,	PUNCT
easat-6021	19	61	which	which	PRON
easat-6021	19	62	allows	allow	VERB
easat-6021	19	63	the	the	DET
easat-6021	19	64	company	company	NOUN
easat-6021	19	65	being	be	AUX
easat-6021	19	66	audited	audit	VERB
easat-6021	19	67	to	to	PART
easat-6021	19	68	manipulate	manipulate	VERB
easat-6021	19	69	its	its	PRON
easat-6021	19	70	profits	profit	NOUN
easat-6021	19	71	,	,	PUNCT
easat-6021	19	72	which	which	PRON
easat-6021	19	73	in	in	ADP
easat-6021	19	74	turn	turn	NOUN
easat-6021	19	75	is	be	AUX
easat-6021	19	76	reflected	reflect	VERB
easat-6021	19	77	in	in	ADP
easat-6021	19	78	the	the	DET
easat-6021	19	79	auditor	auditor	NOUN
easat-6021	19	80	’s	’s	PART
easat-6021	19	81	failure	failure	NOUN
easat-6021	19	82	to	to	PART
easat-6021	19	83	issue	issue	VERB
easat-6021	19	84	his	his	PRON
easat-6021	19	85	appropriate	appropriate	ADJ
easat-6021	19	86	opinion	opinion	NOUN
easat-6021	19	87	on	on	ADP
easat-6021	19	88	the	the	DET
easat-6021	19	89	financial	financial	ADJ
easat-6021	19	90	statements	statement	NOUN
easat-6021	19	91	[	[	X
easat-6021	19	92	4	4	NUM
easat-6021	19	93	]	]	PUNCT
easat-6021	19	94	.	.	PUNCT
easat-6021	20	1	as	as	ADP
easat-6021	20	2	for	for	ADP
easat-6021	20	3	those	those	PRON
easat-6021	20	4	who	who	PRON
easat-6021	20	5	oppose	oppose	VERB
easat-6021	20	6	ag	ag	PROPN
easat-6021	20	7	,	,	PUNCT
easat-6021	20	8	they	they	PRON
easat-6021	20	9	do	do	AUX
easat-6021	20	10	not	not	PART
easat-6021	20	11	find	find	VERB
easat-6021	20	12	any	any	DET
easat-6021	20	13	evidence	evidence	NOUN
easat-6021	20	14	for	for	ADP
easat-6021	20	15	this	this	PRON
easat-6021	20	16	.	.	PUNCT
easat-6021	21	1	on	on	ADP
easat-6021	21	2	the	the	DET
easat-6021	21	3	contrary	contrary	NOUN
easat-6021	21	4	,	,	PUNCT
easat-6021	21	5	they	they	PRON
easat-6021	21	6	see	see	VERB
easat-6021	21	7	that	that	SCONJ
easat-6021	21	8	the	the	DET
easat-6021	21	9	cost	cost	NOUN
easat-6021	21	10	associated	associate	VERB
easat-6021	21	11	with	with	ADP
easat-6021	21	12	the	the	DET
easat-6021	21	13	commitment	commitment	NOUN
easat-6021	21	14	to	to	PART
easat-6021	21	15	specify	specify	VERB
easat-6021	21	16	the	the	DET
easat-6021	21	17	duration	duration	NOUN
easat-6021	21	18	of	of	ADP
easat-6021	21	19	the	the	DET
easat-6021	21	20	contractual	contractual	ADJ
easat-6021	21	21	relationship	relationship	NOUN
easat-6021	21	22	between	between	ADP
easat-6021	21	23	the	the	DET
easat-6021	21	24	auditor	auditor	NOUN
easat-6021	21	25	and	and	CCONJ
easat-6021	21	26	the	the	DET
easat-6021	21	27	entity	entity	NOUN
easat-6021	21	28	subject	subject	NOUN
easat-6021	21	29	to	to	ADP
easat-6021	21	30	auditing	auditing	NOUN
easat-6021	21	31	exceeds	exceed	NOUN
easat-6021	21	32	the	the	DET
easat-6021	21	33	expected	expect	VERB
easat-6021	21	34	benefits	benefit	NOUN
easat-6021	21	35	[	[	X
easat-6021	21	36	5	5	NUM
easat-6021	21	37	,	,	PUNCT
easat-6021	21	38	6	6	NUM
easat-6021	21	39	]	]	PUNCT
easat-6021	21	40	.	.	PUNCT
easat-6021	22	1	the	the	DET
easat-6021	22	2	auditor	auditor	NOUN
easat-6021	22	3	’s	’s	PART
easat-6021	22	4	knowledge	knowledge	NOUN
easat-6021	22	5	of	of	ADP
easat-6021	22	6	the	the	DET
easat-6021	22	7	mechanism	mechanism	NOUN
easat-6021	22	8	for	for	ADP
easat-6021	22	9	applying	apply	VERB
easat-6021	22	10	the	the	DET
easat-6021	22	11	accounting	accounting	NOUN
easat-6021	22	12	system	system	NOUN
easat-6021	22	13	and	and	CCONJ
easat-6021	22	14	the	the	DET
easat-6021	22	15	internal	internal	ADJ
easat-6021	22	16	control	control	NOUN
easat-6021	22	17	system	system	NOUN
easat-6021	22	18	of	of	ADP
easat-6021	22	19	the	the	DET
easat-6021	22	20	company	company	NOUN
easat-6021	22	21	being	be	AUX
easat-6021	22	22	audited	audit	VERB
easat-6021	22	23	is	be	AUX
easat-6021	22	24	one	one	NUM
easat-6021	22	25	of	of	ADP
easat-6021	22	26	the	the	DET
easat-6021	22	27	decisive	decisive	ADJ
easat-6021	22	28	matters	matter	NOUN
easat-6021	22	29	for	for	ADP
easat-6021	22	30	discovering	discover	VERB
easat-6021	22	31	errors	error	NOUN
easat-6021	22	32	and	and	CCONJ
easat-6021	22	33	fraud	fraud	NOUN
easat-6021	22	34	contained	contain	VERB
easat-6021	22	35	in	in	ADP
easat-6021	22	36	the	the	DET
easat-6021	22	37	financial	financial	ADJ
easat-6021	22	38	statements	statement	NOUN
easat-6021	22	39	,	,	PUNCT
easat-6021	22	40	and	and	CCONJ
easat-6021	22	41	thus	thus	ADV
easat-6021	22	42	the	the	DET
easat-6021	22	43	possibility	possibility	NOUN
easat-6021	22	44	of	of	ADP
easat-6021	22	45	https://orcid.org/0009-0004-4436-7311	https://orcid.org/0009-0004-4436-7311	PROPN
easat-6021	22	46	https://orcid.org/0009-0008-3975-8288	https://orcid.org/0009-0008-3975-8288	VERB
easat-6021	22	47	490	490	NUM
easat-6021	22	48	edelweiss	edelweiss	PROPN
easat-6021	22	49	applied	apply	VERB
easat-6021	22	50	science	science	NOUN
easat-6021	22	51	and	and	CCONJ
easat-6021	22	52	technology	technology	NOUN
easat-6021	22	53	issn	issn	PROPN
easat-6021	22	54	:	:	PUNCT
easat-6021	22	55	2576	2576	NUM
easat-6021	22	56	-	-	SYM
easat-6021	22	57	8484	8484	NUM
easat-6021	22	58	vol	vol	NOUN
easat-6021	22	59	.	.	PROPN
easat-6021	23	1	9	9	NUM
easat-6021	23	2	,	,	PUNCT
easat-6021	23	3	no	no	INTJ
easat-6021	23	4	.	.	NOUN
easat-6021	24	1	4	4	NUM
easat-6021	24	2	:	:	PUNCT
easat-6021	24	3	489	489	NUM
easat-6021	24	4	-	-	SYM
easat-6021	24	5	502	502	NUM
easat-6021	24	6	,	,	PUNCT
easat-6021	24	7	2025	2025	NUM
easat-6021	24	8	doi	doi	NOUN
easat-6021	24	9	:	:	PUNCT
easat-6021	24	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	24	11	©	©	PROPN
easat-6021	24	12	2025	2025	NUM
easat-6021	24	13	by	by	ADP
easat-6021	24	14	the	the	DET
easat-6021	24	15	authors	author	NOUN
easat-6021	24	16	;	;	PUNCT
easat-6021	24	17	licensee	licensee	PROPN
easat-6021	24	18	learning	learn	VERB
easat-6021	24	19	gate	gate	NOUN
easat-6021	24	20	forming	form	VERB
easat-6021	24	21	an	an	DET
easat-6021	24	22	appropriate	appropriate	ADJ
easat-6021	24	23	opinion	opinion	NOUN
easat-6021	24	24	on	on	ADP
easat-6021	24	25	these	these	DET
easat-6021	24	26	financial	financial	ADJ
easat-6021	24	27	statements	statement	NOUN
easat-6021	24	28	[	[	X
easat-6021	24	29	7	7	NUM
easat-6021	24	30	]	]	PUNCT
easat-6021	24	31	.	.	PUNCT
easat-6021	25	1	in	in	ADP
easat-6021	25	2	iraq	iraq	PROPN
easat-6021	25	3	,	,	PUNCT
easat-6021	25	4	the	the	DET
easat-6021	25	5	auditor	auditor	NOUN
easat-6021	25	6	is	be	AUX
easat-6021	25	7	changed	change	VERB
easat-6021	25	8	voluntarily	voluntarily	ADV
easat-6021	25	9	,	,	PUNCT
easat-6021	25	10	except	except	SCONJ
easat-6021	25	11	for	for	ADP
easat-6021	25	12	banks	bank	NOUN
easat-6021	25	13	,	,	PUNCT
easat-6021	25	14	which	which	PRON
easat-6021	25	15	are	be	AUX
easat-6021	25	16	legally	legally	ADV
easat-6021	25	17	obligated	obligate	VERB
easat-6021	25	18	to	to	PART
easat-6021	25	19	change	change	VERB
easat-6021	25	20	the	the	DET
easat-6021	25	21	auditor	auditor	NOUN
easat-6021	25	22	.	.	PUNCT
easat-6021	26	1	negative	negative	ADJ
easat-6021	26	2	practices	practice	NOUN
easat-6021	26	3	by	by	ADP
easat-6021	26	4	corporate	corporate	ADJ
easat-6021	26	5	executives	executive	NOUN
easat-6021	26	6	increased	increase	VERB
easat-6021	26	7	in	in	ADP
easat-6021	26	8	the	the	DET
easat-6021	26	9	early	early	ADJ
easat-6021	26	10	2000s	2000s	NUM
easat-6021	26	11	,	,	PUNCT
easat-6021	26	12	which	which	PRON
easat-6021	26	13	in	in	ADP
easat-6021	26	14	turn	turn	NOUN
easat-6021	26	15	led	lead	VERB
easat-6021	26	16	to	to	ADP
easat-6021	26	17	the	the	DET
easat-6021	26	18	failure	failure	NOUN
easat-6021	26	19	of	of	ADP
easat-6021	26	20	these	these	DET
easat-6021	26	21	companies	company	NOUN
easat-6021	26	22	and	and	CCONJ
easat-6021	26	23	the	the	DET
easat-6021	26	24	emergence	emergence	NOUN
easat-6021	26	25	of	of	ADP
easat-6021	26	26	a	a	DET
easat-6021	26	27	term	term	NOUN
easat-6021	26	28	called	call	VERB
easat-6021	26	29	emps	emp	NOUN
easat-6021	26	30	as	as	ADP
easat-6021	26	31	a	a	DET
easat-6021	26	32	result	result	NOUN
easat-6021	26	33	of	of	ADP
easat-6021	26	34	the	the	DET
easat-6021	26	35	manipulation	manipulation	NOUN
easat-6021	26	36	and	and	CCONJ
easat-6021	26	37	deliberate	deliberate	ADJ
easat-6021	26	38	distortion	distortion	NOUN
easat-6021	26	39	of	of	ADP
easat-6021	26	40	accounting	accounting	NOUN
easat-6021	26	41	data	datum	NOUN
easat-6021	26	42	to	to	PART
easat-6021	26	43	affect	affect	VERB
easat-6021	26	44	the	the	DET
easat-6021	26	45	desired	desire	VERB
easat-6021	26	46	financial	financial	ADJ
easat-6021	26	47	results	result	NOUN
easat-6021	26	48	reported	report	VERB
easat-6021	26	49	by	by	ADP
easat-6021	26	50	these	these	DET
easat-6021	26	51	companies	company	NOUN
easat-6021	26	52	[	[	X
easat-6021	26	53	8	8	NUM
easat-6021	26	54	,	,	PUNCT
easat-6021	26	55	9	9	NUM
easat-6021	26	56	]	]	PUNCT
easat-6021	26	57	.	.	PUNCT
easat-6021	27	1	cases	case	NOUN
easat-6021	27	2	of	of	ADP
easat-6021	27	3	financial	financial	ADJ
easat-6021	27	4	distress	distress	NOUN
easat-6021	27	5	collapses	collapse	NOUN
easat-6021	27	6	and	and	CCONJ
easat-6021	27	7	financial	financial	ADJ
easat-6021	27	8	scandals	scandal	NOUN
easat-6021	27	9	of	of	ADP
easat-6021	27	10	major	major	ADJ
easat-6021	27	11	joint	joint	ADJ
easat-6021	27	12	-	-	PUNCT
easat-6021	27	13	stock	stock	NOUN
easat-6021	27	14	companies	company	NOUN
easat-6021	27	15	in	in	ADP
easat-6021	27	16	global	global	ADJ
easat-6021	27	17	markets	market	NOUN
easat-6021	27	18	such	such	ADJ
easat-6021	27	19	as	as	ADP
easat-6021	27	20	enron	enron	PROPN
easat-6021	27	21	energy	energy	NOUN
easat-6021	27	22	in	in	ADP
easat-6021	27	23	2001	2001	NUM
easat-6021	27	24	,	,	PUNCT
easat-6021	27	25	world	world	NOUN
easat-6021	27	26	com	com	NOUN
easat-6021	27	27	communications	communication	NOUN
easat-6021	27	28	in	in	ADP
easat-6021	27	29	2003	2003	NUM
easat-6021	27	30	,	,	PUNCT
easat-6021	27	31	zxerox	zxerox	NOUN
easat-6021	27	32	,	,	PUNCT
easat-6021	27	33	an	an	DET
easat-6021	27	34	american	american	ADJ
easat-6021	27	35	company	company	NOUN
easat-6021	27	36	specializing	specialize	VERB
easat-6021	27	37	in	in	ADP
easat-6021	27	38	selling	sell	VERB
easat-6021	27	39	printed	print	VERB
easat-6021	27	40	and	and	CCONJ
easat-6021	27	41	digital	digital	ADJ
easat-6021	27	42	document	document	NOUN
easat-6021	27	43	products	product	NOUN
easat-6021	27	44	and	and	CCONJ
easat-6021	27	45	services	service	NOUN
easat-6021	27	46	,	,	PUNCT
easat-6021	27	47	and	and	CCONJ
easat-6021	27	48	general	general	ADJ
easat-6021	27	49	motors	motors	PROPN
easat-6021	27	50	,	,	PUNCT
easat-6021	27	51	an	an	DET
easat-6021	27	52	american	american	ADJ
easat-6021	27	53	company	company	NOUN
easat-6021	27	54	specializing	specialize	VERB
easat-6021	27	55	in	in	ADP
easat-6021	27	56	manufacturing	manufacturing	NOUN
easat-6021	27	57	cars	car	NOUN
easat-6021	27	58	,	,	PUNCT
easat-6021	27	59	have	have	AUX
easat-6021	27	60	resulted	result	VERB
easat-6021	27	61	in	in	ADP
easat-6021	27	62	a	a	DET
easat-6021	27	63	decline	decline	NOUN
easat-6021	27	64	of	of	ADP
easat-6021	27	65	trust	trust	NOUN
easat-6021	27	66	in	in	ADP
easat-6021	27	67	both	both	CCONJ
easat-6021	27	68	the	the	DET
easat-6021	27	69	financial	financial	ADJ
easat-6021	27	70	markets	market	NOUN
easat-6021	27	71	and	and	CCONJ
easat-6021	27	72	the	the	DET
easat-6021	27	73	auditing	auditing	NOUN
easat-6021	27	74	profession	profession	NOUN
easat-6021	27	75	,	,	PUNCT
easat-6021	27	76	including	include	VERB
easat-6021	27	77	auditors	auditor	NOUN
easat-6021	27	78	and	and	CCONJ
easat-6021	27	79	audit	audit	NOUN
easat-6021	27	80	firms	firm	NOUN
easat-6021	27	81	,	,	PUNCT
easat-6021	27	82	in	in	ADP
easat-6021	27	83	addition	addition	NOUN
easat-6021	27	84	to	to	ADP
easat-6021	27	85	the	the	DET
easat-6021	27	86	decline	decline	NOUN
easat-6021	27	87	in	in	ADP
easat-6021	27	88	accounting	accounting	NOUN
easat-6021	27	89	information	information	NOUN
easat-6021	27	90	quality	quality	NOUN
easat-6021	27	91	included	include	VERB
easat-6021	27	92	in	in	ADP
easat-6021	27	93	companies	company	NOUN
easat-6021	27	94	’	'	PUNCT
easat-6021	27	95	financial	financial	ADJ
easat-6021	27	96	reports	report	NOUN
easat-6021	27	97	[	[	X
easat-6021	27	98	10	10	NUM
easat-6021	27	99	]	]	PUNCT
easat-6021	27	100	.	.	PUNCT
easat-6021	28	1	the	the	DET
easat-6021	28	2	phenomenon	phenomenon	NOUN
easat-6021	28	3	of	of	ADP
easat-6021	28	4	emps	emp	NOUN
easat-6021	28	5	has	have	AUX
easat-6021	28	6	become	become	VERB
easat-6021	28	7	a	a	DET
easat-6021	28	8	matter	matter	NOUN
easat-6021	28	9	of	of	ADP
easat-6021	28	10	great	great	ADJ
easat-6021	28	11	interest	interest	NOUN
easat-6021	28	12	to	to	ADP
easat-6021	28	13	researchers	researcher	NOUN
easat-6021	28	14	due	due	ADP
easat-6021	28	15	to	to	ADP
easat-6021	28	16	its	its	PRON
easat-6021	28	17	significant	significant	ADJ
easat-6021	28	18	impact	impact	NOUN
easat-6021	28	19	on	on	ADP
easat-6021	28	20	the	the	DET
easat-6021	28	21	credibility	credibility	NOUN
easat-6021	28	22	of	of	ADP
easat-6021	28	23	financial	financial	ADJ
easat-6021	28	24	statements	statement	NOUN
easat-6021	28	25	.	.	PUNCT
easat-6021	29	1	organizations	organization	NOUN
easat-6021	29	2	like	like	ADP
easat-6021	29	3	the	the	DET
easat-6021	29	4	us	us	PROPN
easat-6021	29	5	securities	securities	PROPN
easat-6021	29	6	and	and	CCONJ
easat-6021	29	7	exchange	exchange	PROPN
easat-6021	29	8	commission	commission	PROPN
easat-6021	29	9	and	and	CCONJ
easat-6021	29	10	the	the	DET
easat-6021	29	11	new	new	PROPN
easat-6021	29	12	york	york	PROPN
easat-6021	29	13	stock	stock	PROPN
easat-6021	29	14	exchange	exchange	PROPN
easat-6021	29	15	have	have	AUX
easat-6021	29	16	also	also	ADV
easat-6021	29	17	paid	pay	VERB
easat-6021	29	18	attention	attention	NOUN
easat-6021	29	19	to	to	ADP
easat-6021	29	20	this	this	DET
easat-6021	29	21	phenomenon	phenomenon	NOUN
easat-6021	29	22	to	to	PART
easat-6021	29	23	study	study	VERB
easat-6021	29	24	and	and	CCONJ
easat-6021	29	25	analyze	analyze	VERB
easat-6021	29	26	it	it	PRON
easat-6021	29	27	,	,	PUNCT
easat-6021	29	28	identify	identify	VERB
easat-6021	29	29	its	its	PRON
easat-6021	29	30	causes	cause	NOUN
easat-6021	29	31	,	,	PUNCT
easat-6021	29	32	and	and	CCONJ
easat-6021	29	33	try	try	VERB
easat-6021	29	34	to	to	PART
easat-6021	29	35	reduce	reduce	VERB
easat-6021	29	36	it	it	PRON
easat-6021	29	37	.	.	PUNCT
easat-6021	30	1	this	this	DET
easat-6021	30	2	interest	interest	NOUN
easat-6021	30	3	resulted	result	VERB
easat-6021	30	4	from	from	ADP
easat-6021	30	5	the	the	DET
easat-6021	30	6	financial	financial	ADJ
easat-6021	30	7	scandals	scandal	NOUN
easat-6021	30	8	many	many	ADJ
easat-6021	30	9	major	major	ADJ
easat-6021	30	10	companies	company	NOUN
easat-6021	30	11	were	be	AUX
easat-6021	30	12	exposed	expose	VERB
easat-6021	30	13	to	to	ADP
easat-6021	30	14	declared	declare	VERB
easat-6021	30	15	bankruptcy	bankruptcy	NOUN
easat-6021	30	16	,	,	PUNCT
easat-6021	30	17	such	such	ADJ
easat-6021	30	18	as	as	ADP
easat-6021	30	19	enron	enron	PROPN
easat-6021	30	20	&	&	CCONJ
easat-6021	30	21	world	world	PROPN
easat-6021	30	22	com	com	PROPN
easat-6021	30	23	[	[	X
easat-6021	30	24	11	11	NUM
easat-6021	30	25	,	,	PUNCT
easat-6021	30	26	12	12	NUM
easat-6021	30	27	]	]	PUNCT
easat-6021	30	28	.	.	PUNCT
easat-6021	31	1	indicated	indicate	VERB
easat-6021	31	2	that	that	SCONJ
easat-6021	31	3	the	the	DET
easat-6021	31	4	main	main	ADJ
easat-6021	31	5	reason	reason	NOUN
easat-6021	31	6	for	for	ADP
easat-6021	31	7	the	the	DET
easat-6021	31	8	phenomenon	phenomenon	NOUN
easat-6021	31	9	of	of	ADP
easat-6021	31	10	emps	emp	NOUN
easat-6021	31	11	is	be	AUX
easat-6021	31	12	due	due	ADJ
easat-6021	31	13	to	to	ADP
easat-6021	31	14	the	the	DET
easat-6021	31	15	multiplicity	multiplicity	NOUN
easat-6021	31	16	of	of	ADP
easat-6021	31	17	accounting	accounting	NOUN
easat-6021	31	18	methods	method	NOUN
easat-6021	31	19	and	and	CCONJ
easat-6021	31	20	methods	method	NOUN
easat-6021	31	21	that	that	PRON
easat-6021	31	22	agents	agent	NOUN
easat-6021	31	23	exploit	exploit	VERB
easat-6021	31	24	to	to	PART
easat-6021	31	25	manipulate	manipulate	VERB
easat-6021	31	26	the	the	DET
easat-6021	31	27	numbers	number	NOUN
easat-6021	31	28	of	of	ADP
easat-6021	31	29	some	some	DET
easat-6021	31	30	items	item	NOUN
easat-6021	31	31	and	and	CCONJ
easat-6021	31	32	accounts	account	NOUN
easat-6021	31	33	to	to	PART
easat-6021	31	34	influence	influence	VERB
easat-6021	31	35	profits	profit	NOUN
easat-6021	31	36	to	to	PART
easat-6021	31	37	achieve	achieve	VERB
easat-6021	31	38	special	special	ADJ
easat-6021	31	39	goals	goal	NOUN
easat-6021	31	40	,	,	PUNCT
easat-6021	31	41	which	which	PRON
easat-6021	31	42	makes	make	VERB
easat-6021	31	43	the	the	DET
easat-6021	31	44	financial	financial	ADJ
easat-6021	31	45	statements	statement	NOUN
easat-6021	31	46	not	not	PART
easat-6021	31	47	truly	truly	ADV
easat-6021	31	48	reflect	reflect	VERB
easat-6021	31	49	the	the	DET
easat-6021	31	50	company	company	NOUN
easat-6021	31	51	's	's	PART
easat-6021	31	52	true	true	ADJ
easat-6021	31	53	financial	financial	ADJ
easat-6021	31	54	position	position	NOUN
easat-6021	31	55	[	[	X
easat-6021	31	56	13	13	NUM
easat-6021	31	57	,	,	PUNCT
easat-6021	31	58	14	14	NUM
easat-6021	31	59	]	]	PUNCT
easat-6021	31	60	.	.	PUNCT
easat-6021	32	1	but	but	CCONJ
easat-6021	32	2	may	may	AUX
easat-6021	32	3	ultimately	ultimately	ADV
easat-6021	32	4	lead	lead	VERB
easat-6021	32	5	to	to	ADP
easat-6021	32	6	financial	financial	ADJ
easat-6021	32	7	collapses	collapse	NOUN
easat-6021	32	8	and	and	CCONJ
easat-6021	32	9	crises	crisis	NOUN
easat-6021	32	10	that	that	PRON
easat-6021	32	11	cast	cast	VERB
easat-6021	32	12	their	their	PRON
easat-6021	32	13	shadows	shadow	NOUN
easat-6021	32	14	on	on	ADP
easat-6021	32	15	investors	investor	NOUN
easat-6021	32	16	,	,	PUNCT
easat-6021	32	17	creditors	creditor	NOUN
easat-6021	32	18	,	,	PUNCT
easat-6021	32	19	and	and	CCONJ
easat-6021	32	20	the	the	DET
easat-6021	32	21	financial	financial	ADJ
easat-6021	32	22	market	market	NOUN
easat-6021	32	23	,	,	PUNCT
easat-6021	32	24	which	which	PRON
easat-6021	32	25	called	call	VERB
easat-6021	32	26	for	for	ADP
easat-6021	32	27	the	the	DET
easat-6021	32	28	provision	provision	NOUN
easat-6021	32	29	of	of	ADP
easat-6021	32	30	mechanisms	mechanism	NOUN
easat-6021	32	31	that	that	PRON
easat-6021	32	32	limit	limit	VERB
easat-6021	32	33	negative	negative	ADJ
easat-6021	32	34	empss	empss	NOUN
easat-6021	32	35	,	,	PUNCT
easat-6021	32	36	protect	protect	VERB
easat-6021	32	37	stakeholders	stakeholder	NOUN
easat-6021	32	38	from	from	ADP
easat-6021	32	39	agent	agent	NOUN
easat-6021	32	40	manipulation	manipulation	NOUN
easat-6021	32	41	,	,	PUNCT
easat-6021	32	42	and	and	CCONJ
easat-6021	32	43	instill	instill	NOUN
easat-6021	32	44	confidence	confidence	NOUN
easat-6021	32	45	in	in	ADP
easat-6021	32	46	financial	financial	ADJ
easat-6021	32	47	statements	statement	NOUN
easat-6021	32	48	.	.	PUNCT
easat-6021	33	1	the	the	DET
easat-6021	33	2	information	information	NOUN
easat-6021	33	3	in	in	ADP
easat-6021	33	4	the	the	DET
easat-6021	33	5	financial	financial	ADJ
easat-6021	33	6	statements	statement	NOUN
easat-6021	33	7	serves	serve	VERB
easat-6021	33	8	as	as	SCONJ
easat-6021	33	9	the	the	DET
easat-6021	33	10	foundation	foundation	NOUN
easat-6021	33	11	for	for	ADP
easat-6021	33	12	external	external	ADJ
easat-6021	33	13	users	user	NOUN
easat-6021	33	14	,	,	PUNCT
easat-6021	33	15	such	such	ADJ
easat-6021	33	16	as	as	ADP
easat-6021	33	17	investors	investor	NOUN
easat-6021	33	18	,	,	PUNCT
easat-6021	33	19	creditors	creditor	NOUN
easat-6021	33	20	,	,	PUNCT
easat-6021	33	21	and	and	CCONJ
easat-6021	33	22	lenders	lender	NOUN
easat-6021	33	23	to	to	PART
easat-6021	33	24	assess	assess	VERB
easat-6021	33	25	the	the	DET
easat-6021	33	26	company	company	NOUN
easat-6021	33	27	's	's	PART
easat-6021	33	28	financial	financial	ADJ
easat-6021	33	29	performance	performance	NOUN
easat-6021	33	30	,	,	PUNCT
easat-6021	33	31	assist	assist	VERB
easat-6021	33	32	in	in	ADP
easat-6021	33	33	the	the	DET
easat-6021	33	34	decision	decision	NOUN
easat-6021	33	35	-	-	PUNCT
easat-6021	33	36	making	make	VERB
easat-6021	33	37	process	process	NOUN
easat-6021	33	38	,	,	PUNCT
easat-6021	33	39	and	and	CCONJ
easat-6021	33	40	evaluate	evaluate	VERB
easat-6021	33	41	the	the	DET
easat-6021	33	42	company	company	NOUN
easat-6021	33	43	's	's	PART
easat-6021	33	44	financial	financial	ADJ
easat-6021	33	45	events	event	NOUN
easat-6021	33	46	.	.	PUNCT
easat-6021	34	1	when	when	SCONJ
easat-6021	34	2	this	this	DET
easat-6021	34	3	accounting	accounting	NOUN
easat-6021	34	4	information	information	NOUN
easat-6021	34	5	is	be	AUX
easat-6021	34	6	appropriate	appropriate	ADJ
easat-6021	34	7	,	,	PUNCT
easat-6021	34	8	it	it	PRON
easat-6021	34	9	can	can	AUX
easat-6021	34	10	be	be	AUX
easat-6021	34	11	used	use	VERB
easat-6021	34	12	to	to	PART
easat-6021	34	13	determine	determine	VERB
easat-6021	34	14	the	the	DET
easat-6021	34	15	future	future	NOUN
easat-6021	34	16	of	of	ADP
easat-6021	34	17	the	the	DET
easat-6021	34	18	company	company	NOUN
easat-6021	34	19	's	's	PART
easat-6021	34	20	accounting	accounting	NOUN
easat-6021	34	21	reports	report	NOUN
easat-6021	34	22	[	[	X
easat-6021	34	23	15	15	NUM
easat-6021	34	24	]	]	PUNCT
easat-6021	34	25	.	.	PUNCT
easat-6021	35	1	accounting	account	VERB
easat-6021	35	2	information	information	NOUN
easat-6021	35	3	's	's	PART
easat-6021	35	4	relevance	relevance	NOUN
easat-6021	35	5	is	be	AUX
easat-6021	35	6	a	a	DET
easat-6021	35	7	key	key	ADJ
easat-6021	35	8	qualitative	qualitative	ADJ
easat-6021	35	9	characteristic	characteristic	NOUN
easat-6021	35	10	of	of	ADP
easat-6021	35	11	accounting	accounting	NOUN
easat-6021	35	12	information	information	NOUN
easat-6021	35	13	that	that	PRON
easat-6021	35	14	makes	make	VERB
easat-6021	35	15	it	it	PRON
easat-6021	35	16	useful	useful	ADJ
easat-6021	35	17	to	to	ADP
easat-6021	35	18	various	various	ADJ
easat-6021	35	19	stakeholders	stakeholder	NOUN
easat-6021	35	20	,	,	PUNCT
easat-6021	35	21	so	so	SCONJ
easat-6021	35	22	financial	financial	ADJ
easat-6021	35	23	reports	report	NOUN
easat-6021	35	24	must	must	AUX
easat-6021	35	25	provide	provide	VERB
easat-6021	35	26	information	information	NOUN
easat-6021	35	27	that	that	PRON
easat-6021	35	28	helps	help	VERB
easat-6021	35	29	their	their	PRON
easat-6021	35	30	users	user	NOUN
easat-6021	35	31	,	,	PUNCT
easat-6021	35	32	from	from	ADP
easat-6021	35	33	current	current	ADJ
easat-6021	35	34	and	and	CCONJ
easat-6021	35	35	prospective	prospective	ADJ
easat-6021	35	36	investors	investor	NOUN
easat-6021	35	37	and	and	CCONJ
easat-6021	35	38	creditors	creditor	NOUN
easat-6021	35	39	,	,	PUNCT
easat-6021	35	40	to	to	PART
easat-6021	35	41	predict	predict	VERB
easat-6021	35	42	the	the	DET
easat-6021	35	43	amount	amount	NOUN
easat-6021	35	44	,	,	PUNCT
easat-6021	35	45	timing	timing	NOUN
easat-6021	35	46	,	,	PUNCT
easat-6021	35	47	and	and	CCONJ
easat-6021	35	48	degree	degree	NOUN
easat-6021	35	49	of	of	ADP
easat-6021	35	50	certainty	certainty	NOUN
easat-6021	35	51	of	of	ADP
easat-6021	35	52	expected	expect	VERB
easat-6021	35	53	cash	cash	NOUN
easat-6021	35	54	receipts	receipt	NOUN
easat-6021	35	55	[	[	X
easat-6021	35	56	16	16	NUM
easat-6021	35	57	]	]	PUNCT
easat-6021	35	58	.	.	PUNCT
easat-6021	36	1	this	this	DET
easat-6021	36	2	characteristic	characteristic	ADJ
easat-6021	36	3	(	(	PUNCT
easat-6021	36	4	relevance	relevance	NOUN
easat-6021	36	5	)	)	PUNCT
easat-6021	36	6	significantly	significantly	ADV
easat-6021	36	7	impacts	impact	NOUN
easat-6021	36	8	on	on	ADP
easat-6021	36	9	the	the	DET
easat-6021	36	10	decisions	decision	NOUN
easat-6021	36	11	that	that	PRON
easat-6021	36	12	can	can	AUX
easat-6021	36	13	be	be	AUX
easat-6021	36	14	made	make	VERB
easat-6021	36	15	.	.	PUNCT
easat-6021	37	1	for	for	ADP
easat-6021	37	2	accounting	account	VERB
easat-6021	37	3	information	information	NOUN
easat-6021	37	4	to	to	PART
easat-6021	37	5	be	be	AUX
easat-6021	37	6	useful	useful	ADJ
easat-6021	37	7	,	,	PUNCT
easat-6021	37	8	it	it	PRON
easat-6021	37	9	must	must	AUX
easat-6021	37	10	be	be	AUX
easat-6021	37	11	appropriate	appropriate	ADJ
easat-6021	37	12	for	for	ADP
easat-6021	37	13	decision	decision	NOUN
easat-6021	37	14	-	-	PUNCT
easat-6021	37	15	maker	maker	NOUN
easat-6021	37	16	's	's	PART
easat-6021	37	17	needs	need	NOUN
easat-6021	37	18	.	.	PUNCT
easat-6021	38	1	information	information	NOUN
easat-6021	38	2	is	be	AUX
easat-6021	38	3	appropriate	appropriate	ADJ
easat-6021	38	4	for	for	ADP
easat-6021	38	5	users	user	NOUN
easat-6021	38	6	of	of	ADP
easat-6021	38	7	financial	financial	ADJ
easat-6021	38	8	statements	statement	NOUN
easat-6021	38	9	if	if	SCONJ
easat-6021	38	10	it	it	PRON
easat-6021	38	11	impacts	impact	VERB
easat-6021	38	12	their	their	PRON
easat-6021	38	13	economic	economic	ADJ
easat-6021	38	14	decisions	decision	NOUN
easat-6021	38	15	to	to	PART
easat-6021	38	16	help	help	VERB
easat-6021	38	17	them	they	PRON
easat-6021	38	18	evaluate	evaluate	VERB
easat-6021	38	19	past	past	NOUN
easat-6021	38	20	,	,	PUNCT
easat-6021	38	21	current	current	ADJ
easat-6021	38	22	,	,	PUNCT
easat-6021	38	23	and	and	CCONJ
easat-6021	38	24	future	future	ADJ
easat-6021	38	25	events	event	NOUN
easat-6021	38	26	or	or	CCONJ
easat-6021	38	27	modify	modify	VERB
easat-6021	38	28	the	the	DET
easat-6021	38	29	evaluation	evaluation	NOUN
easat-6021	38	30	reached	reach	VERB
easat-6021	38	31	[	[	X
easat-6021	38	32	17	17	NUM
easat-6021	38	33	]	]	PUNCT
easat-6021	38	34	.	.	PUNCT
easat-6021	39	1	the	the	DET
easat-6021	39	2	hütten	hütten	NOUN
easat-6021	39	3	and	and	CCONJ
easat-6021	39	4	sessar	sessar	VERB
easat-6021	39	5	[	[	X
easat-6021	39	6	18	18	NUM
easat-6021	39	7	]	]	PUNCT
easat-6021	39	8	defined	define	VERB
easat-6021	39	9	(	(	PUNCT
easat-6021	39	10	relevance	relevance	NOUN
easat-6021	39	11	)	)	PUNCT
easat-6021	39	12	is	be	AUX
easat-6021	39	13	the	the	DET
easat-6021	39	14	key	key	ADJ
easat-6021	39	15	qualitative	qualitative	ADJ
easat-6021	39	16	characteristic	characteristic	NOUN
easat-6021	39	17	that	that	SCONJ
easat-6021	39	18	financial	financial	ADJ
easat-6021	39	19	statements	statement	NOUN
easat-6021	39	20	must	must	AUX
easat-6021	39	21	possess	possess	VERB
easat-6021	39	22	to	to	PART
easat-6021	39	23	aid	aid	NOUN
easat-6021	39	24	decision	decision	NOUN
easat-6021	39	25	-	-	PUNCT
easat-6021	39	26	making	making	NOUN
easat-6021	39	27	.	.	PUNCT
easat-6021	40	1	accounting	accounting	NOUN
easat-6021	40	2	information	information	NOUN
easat-6021	40	3	is	be	AUX
easat-6021	40	4	relevant	relevant	ADJ
easat-6021	40	5	when	when	SCONJ
easat-6021	40	6	it	it	PRON
easat-6021	40	7	influences	influence	VERB
easat-6021	40	8	users	user	NOUN
easat-6021	40	9	'	'	PART
easat-6021	40	10	economic	economic	ADJ
easat-6021	40	11	choice	choice	NOUN
easat-6021	40	12	by	by	ADP
easat-6021	40	13	evaluating	evaluate	VERB
easat-6021	40	14	past	past	NOUN
easat-6021	40	15	,	,	PUNCT
easat-6021	40	16	present	present	ADJ
easat-6021	40	17	,	,	PUNCT
easat-6021	40	18	and	and	CCONJ
easat-6021	40	19	future	future	ADJ
easat-6021	40	20	events	event	NOUN
easat-6021	40	21	,	,	PUNCT
easat-6021	40	22	as	as	ADV
easat-6021	40	23	well	well	ADV
easat-6021	40	24	as	as	ADP
easat-6021	40	25	correcting	correct	VERB
easat-6021	40	26	prior	prior	ADJ
easat-6021	40	27	assessments	assessment	NOUN
easat-6021	40	28	.	.	PUNCT
easat-6021	41	1	the	the	DET
easat-6021	41	2	financial	financial	ADJ
easat-6021	41	3	accounting	accounting	NOUN
easat-6021	41	4	standards	standards	PROPN
easat-6021	41	5	board	board	NOUN
easat-6021	41	6	(	(	PUNCT
easat-6021	41	7	fasb	fasb	NOUN
easat-6021	41	8	)	)	PUNCT
easat-6021	41	9	states	state	VERB
easat-6021	41	10	that	that	SCONJ
easat-6021	41	11	information	information	NOUN
easat-6021	41	12	is	be	AUX
easat-6021	41	13	relevant	relevant	ADJ
easat-6021	41	14	if	if	SCONJ
easat-6021	41	15	it	it	PRON
easat-6021	41	16	impacts	impact	VERB
easat-6021	41	17	decision	decision	NOUN
easat-6021	41	18	-	-	PUNCT
easat-6021	41	19	making	making	NOUN
easat-6021	41	20	.	.	PUNCT
easat-6021	42	1	tests	test	NOUN
easat-6021	42	2	of	of	ADP
easat-6021	42	3	relevance	relevance	NOUN
easat-6021	42	4	assess	assess	VERB
easat-6021	42	5	the	the	DET
easat-6021	42	6	value	value	NOUN
easat-6021	42	7	of	of	ADP
easat-6021	42	8	the	the	DET
easat-6021	42	9	company	company	NOUN
easat-6021	42	10	based	base	VERB
easat-6021	42	11	on	on	ADP
easat-6021	42	12	the	the	DET
easat-6021	42	13	fasb	fasb	NOUN
easat-6021	42	14	's	's	PART
easat-6021	42	15	standards	standard	NOUN
easat-6021	42	16	of	of	ADP
easat-6021	42	17	the	the	DET
easat-6021	42	18	relevance	relevance	NOUN
easat-6021	42	19	and	and	CCONJ
easat-6021	42	20	reliability	reliability	NOUN
easat-6021	42	21	,	,	PUNCT
easat-6021	42	22	as	as	SCONJ
easat-6021	42	23	accounting	accounting	NOUN
easat-6021	42	24	information	information	NOUN
easat-6021	42	25	is	be	AUX
easat-6021	42	26	deemed	deem	VERB
easat-6021	42	27	relevant	relevant	ADJ
easat-6021	42	28	for	for	ADP
easat-6021	42	29	valuation	valuation	NOUN
easat-6021	42	30	if	if	SCONJ
easat-6021	42	31	it	it	PRON
easat-6021	42	32	effectively	effectively	ADV
easat-6021	42	33	helps	help	VERB
easat-6021	42	34	investors	investor	NOUN
easat-6021	42	35	evaluate	evaluate	VERB
easat-6021	42	36	the	the	DET
easat-6021	42	37	company	company	NOUN
easat-6021	42	38	.	.	PUNCT
easat-6021	43	1	accordingly	accordingly	ADV
easat-6021	43	2	,	,	PUNCT
easat-6021	43	3	the	the	DET
easat-6021	43	4	research	research	NOUN
easat-6021	43	5	problem	problem	NOUN
easat-6021	43	6	can	can	AUX
easat-6021	43	7	be	be	AUX
easat-6021	43	8	formulated	formulate	VERB
easat-6021	43	9	with	with	ADP
easat-6021	43	10	the	the	DET
easat-6021	43	11	following	follow	VERB
easat-6021	43	12	question	question	NOUN
easat-6021	43	13	:	:	PUNCT
easat-6021	43	14	does	do	AUX
easat-6021	43	15	the	the	DET
easat-6021	43	16	auditor	auditor	NOUN
easat-6021	43	17	affect	affect	VERB
easat-6021	43	18	the	the	DET
easat-6021	43	19	appropriateness	appropriateness	NOUN
easat-6021	43	20	of	of	ADP
easat-6021	43	21	the	the	DET
easat-6021	43	22	aivr	aivr	NOUN
easat-6021	43	23	in	in	ADP
easat-6021	43	24	light	light	NOUN
easat-6021	43	25	of	of	ADP
easat-6021	43	26	the	the	DET
easat-6021	43	27	mediating	mediate	VERB
easat-6021	43	28	role	role	NOUN
easat-6021	43	29	of	of	ADP
easat-6021	43	30	empss	empss	PROPN
easat-6021	43	31	?	?	PUNCT
easat-6021	44	1	the	the	DET
easat-6021	44	2	following	follow	VERB
easat-6021	44	3	sub	sub	ADJ
easat-6021	44	4	-	-	ADJ
easat-6021	44	5	questions	question	NOUN
easat-6021	44	6	branch	branch	NOUN
easat-6021	44	7	out	out	ADP
easat-6021	44	8	from	from	ADP
easat-6021	44	9	the	the	DET
easat-6021	44	10	above	above	ADJ
easat-6021	44	11	question	question	NOUN
easat-6021	44	12	:	:	PUNCT
easat-6021	44	13	q1	q1	NOUN
easat-6021	44	14	:	:	PUNCT
easat-6021	44	15	does	do	AUX
easat-6021	44	16	the	the	DET
easat-6021	44	17	auditor	auditor	NOUN
easat-6021	44	18	impact	impact	VERB
easat-6021	44	19	the	the	DET
easat-6021	44	20	emps	emp	NOUN
easat-6021	44	21	by	by	ADP
easat-6021	44	22	iraqi	iraqi	ADJ
easat-6021	44	23	banks	bank	NOUN
easat-6021	44	24	listed	list	VERB
easat-6021	44	25	on	on	ADP
easat-6021	44	26	the	the	DET
easat-6021	44	27	iraq	iraq	PROPN
easat-6021	44	28	stock	stock	NOUN
easat-6021	44	29	exchange	exchange	PROPN
easat-6021	44	30	?	?	PUNCT
easat-6021	45	1	q2	q2	NOUN
easat-6021	45	2	:	:	PUNCT
easat-6021	46	1	2	2	X
easat-6021	46	2	.	.	X
easat-6021	46	3	does	do	AUX
easat-6021	46	4	the	the	DET
easat-6021	46	5	emps	emp	NOUN
easat-6021	46	6	by	by	ADP
easat-6021	46	7	iraqi	iraqi	ADJ
easat-6021	46	8	banks	bank	NOUN
easat-6021	46	9	listed	list	VERB
easat-6021	46	10	on	on	ADP
easat-6021	46	11	the	the	DET
easat-6021	46	12	iraq	iraq	PROPN
easat-6021	46	13	stock	stock	NOUN
easat-6021	46	14	exchange	exchange	PROPN
easat-6021	46	15	have	have	VERB
easat-6021	46	16	an	an	DET
easat-6021	46	17	impact	impact	NOUN
easat-6021	46	18	on	on	ADP
easat-6021	46	19	the	the	DET
easat-6021	46	20	appropriateness	appropriateness	NOUN
easat-6021	46	21	of	of	ADP
easat-6021	46	22	the	the	DET
easat-6021	46	23	aivr	aivr	NOUN
easat-6021	46	24	?	?	PUNCT
easat-6021	47	1	q3	q3	PROPN
easat-6021	47	2	:	:	PUNCT
easat-6021	48	1	3	3	X
easat-6021	48	2	.	.	NUM
easat-6021	48	3	is	be	AUX
easat-6021	48	4	the	the	DET
easat-6021	48	5	auditor	auditor	NOUN
easat-6021	48	6	's	's	PART
easat-6021	48	7	relationship	relationship	NOUN
easat-6021	48	8	affected	affect	VERB
easat-6021	48	9	by	by	ADP
easat-6021	48	10	the	the	DET
easat-6021	48	11	appropriateness	appropriateness	NOUN
easat-6021	48	12	of	of	ADP
easat-6021	48	13	the	the	DET
easat-6021	48	14	aivr	aivr	NOUN
easat-6021	48	15	in	in	ADP
easat-6021	48	16	light	light	NOUN
easat-6021	48	17	of	of	ADP
easat-6021	48	18	the	the	DET
easat-6021	48	19	mediation	mediation	NOUN
easat-6021	48	20	of	of	ADP
easat-6021	48	21	emps	emp	NOUN
easat-6021	48	22	?	?	PUNCT
easat-6021	49	1	the	the	DET
easat-6021	49	2	research	research	NOUN
easat-6021	49	3	seeks	seek	VERB
easat-6021	49	4	to	to	PART
easat-6021	49	5	achieve	achieve	VERB
easat-6021	49	6	a	a	DET
easat-6021	49	7	set	set	NOUN
easat-6021	49	8	of	of	ADP
easat-6021	49	9	objectives	objective	NOUN
easat-6021	49	10	that	that	PRON
easat-6021	49	11	are	be	AUX
easat-6021	49	12	directly	directly	ADV
easat-6021	49	13	related	relate	VERB
easat-6021	49	14	to	to	ADP
easat-6021	49	15	the	the	DET
easat-6021	49	16	importance	importance	NOUN
easat-6021	49	17	of	of	ADP
easat-6021	49	18	the	the	DET
easat-6021	49	19	studied	study	VERB
easat-6021	49	20	variables	variable	NOUN
easat-6021	49	21	,	,	PUNCT
easat-6021	49	22	through	through	ADP
easat-6021	49	23	which	which	PRON
easat-6021	49	24	the	the	DET
easat-6021	49	25	researcher	researcher	NOUN
easat-6021	49	26	seeks	seek	VERB
easat-6021	49	27	to	to	PART
easat-6021	49	28	confirm	confirm	VERB
easat-6021	49	29	the	the	DET
easat-6021	49	30	nature	nature	NOUN
easat-6021	49	31	of	of	ADP
easat-6021	49	32	the	the	DET
easat-6021	49	33	relationships	relationship	NOUN
easat-6021	49	34	among	among	ADP
easat-6021	49	35	the	the	DET
easat-6021	49	36	variables	variable	NOUN
easat-6021	49	37	within	within	ADP
easat-6021	49	38	the	the	DET
easat-6021	49	39	framework	framework	NOUN
easat-6021	49	40	of	of	ADP
easat-6021	49	41	an	an	DET
easat-6021	49	42	independent	independent	ADJ
easat-6021	49	43	and	and	CCONJ
easat-6021	49	44	mediating	mediating	NOUN
easat-6021	49	45	relationship	relationship	NOUN
easat-6021	49	46	and	and	CCONJ
easat-6021	49	47	the	the	DET
easat-6021	49	48	extent	extent	NOUN
easat-6021	49	49	of	of	ADP
easat-6021	49	50	their	their	PRON
easat-6021	49	51	relationship	relationship	NOUN
easat-6021	49	52	to	to	ADP
easat-6021	49	53	the	the	DET
easat-6021	49	54	nature	nature	NOUN
easat-6021	49	55	of	of	ADP
easat-6021	49	56	accounting	accounting	NOUN
easat-6021	49	57	information	information	NOUN
easat-6021	49	58	for	for	ADP
easat-6021	49	59	decision	decision	NOUN
easat-6021	49	60	-	-	PUNCT
easat-6021	49	61	makers	maker	NOUN
easat-6021	49	62	to	to	PART
easat-6021	49	63	ensure	ensure	VERB
easat-6021	49	64	the	the	DET
easat-6021	49	65	extent	extent	NOUN
easat-6021	49	66	of	of	ADP
easat-6021	49	67	their	their	PRON
easat-6021	49	68	appropriateness	appropriateness	NOUN
easat-6021	49	69	by	by	ADP
easat-6021	49	70	verifying	verify	VERB
easat-6021	49	71	the	the	DET
easat-6021	49	72	nature	nature	NOUN
easat-6021	49	73	of	of	ADP
easat-6021	49	74	the	the	DET
easat-6021	49	75	relationship	relationship	NOUN
easat-6021	49	76	between	between	ADP
easat-6021	49	77	the	the	DET
easat-6021	49	78	studied	study	VERB
easat-6021	49	79	variables	variable	NOUN
easat-6021	49	80	to	to	PART
easat-6021	49	81	reach	reach	VERB
easat-6021	49	82	results	result	NOUN
easat-6021	49	83	that	that	PRON
easat-6021	49	84	contribute	contribute	VERB
easat-6021	49	85	significantly	significantly	ADV
easat-6021	49	86	to	to	ADP
easat-6021	49	87	achieving	achieve	VERB
easat-6021	49	88	491	491	NUM
easat-6021	49	89	edelweiss	edelweiss	PROPN
easat-6021	49	90	applied	apply	VERB
easat-6021	49	91	science	science	NOUN
easat-6021	49	92	and	and	CCONJ
easat-6021	49	93	technology	technology	NOUN
easat-6021	49	94	issn	issn	PROPN
easat-6021	49	95	:	:	PUNCT
easat-6021	49	96	2576	2576	NUM
easat-6021	49	97	-	-	SYM
easat-6021	49	98	8484	8484	NUM
easat-6021	49	99	vol	vol	NOUN
easat-6021	49	100	.	.	PROPN
easat-6021	50	1	9	9	NUM
easat-6021	50	2	,	,	PUNCT
easat-6021	50	3	no	no	INTJ
easat-6021	50	4	.	.	NOUN
easat-6021	51	1	4	4	NUM
easat-6021	51	2	:	:	PUNCT
easat-6021	51	3	489	489	NUM
easat-6021	51	4	-	-	SYM
easat-6021	51	5	502	502	NUM
easat-6021	51	6	,	,	PUNCT
easat-6021	51	7	2025	2025	NUM
easat-6021	51	8	doi	doi	NOUN
easat-6021	51	9	:	:	PUNCT
easat-6021	51	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	51	11	©	©	PROPN
easat-6021	51	12	2025	2025	NUM
easat-6021	51	13	by	by	ADP
easat-6021	51	14	the	the	DET
easat-6021	51	15	authors	author	NOUN
easat-6021	51	16	;	;	PUNCT
easat-6021	51	17	licensee	licensee	PROPN
easat-6021	51	18	learning	learning	NOUN
easat-6021	51	19	gate	gate	VERB
easat-6021	51	20	the	the	DET
easat-6021	51	21	benefit	benefit	NOUN
easat-6021	51	22	for	for	ADP
easat-6021	51	23	users	user	NOUN
easat-6021	51	24	of	of	ADP
easat-6021	51	25	accounting	accounting	NOUN
easat-6021	51	26	information	information	NOUN
easat-6021	51	27	,	,	PUNCT
easat-6021	51	28	verifying	verify	VERB
easat-6021	51	29	the	the	DET
easat-6021	51	30	extent	extent	NOUN
easat-6021	51	31	of	of	ADP
easat-6021	51	32	the	the	DET
easat-6021	51	33	auditor	auditor	NOUN
easat-6021	51	34	's	's	PART
easat-6021	51	35	influence	influence	NOUN
easat-6021	51	36	in	in	ADP
easat-6021	51	37	emps	emp	NOUN
easat-6021	51	38	.	.	PUNCT
easat-6021	52	1	it	it	PRON
easat-6021	52	2	also	also	ADV
easat-6021	52	3	verifies	verify	VERB
easat-6021	52	4	the	the	DET
easat-6021	52	5	extent	extent	NOUN
easat-6021	52	6	of	of	ADP
easat-6021	52	7	the	the	DET
easat-6021	52	8	emps	emp	NOUN
easat-6021	52	9	by	by	ADP
easat-6021	52	10	iraqi	iraqi	ADJ
easat-6021	52	11	banks	bank	NOUN
easat-6021	52	12	listed	list	VERB
easat-6021	52	13	on	on	ADP
easat-6021	52	14	the	the	DET
easat-6021	52	15	iraq	iraq	PROPN
easat-6021	52	16	stock	stock	NOUN
easat-6021	52	17	exchange	exchange	NOUN
easat-6021	52	18	in	in	ADP
easat-6021	52	19	terms	term	NOUN
easat-6021	52	20	of	of	ADP
easat-6021	52	21	the	the	DET
easat-6021	52	22	suitability	suitability	NOUN
easat-6021	52	23	of	of	ADP
easat-6021	52	24	accounting	accounting	NOUN
easat-6021	52	25	information	information	NOUN
easat-6021	52	26	and	and	CCONJ
easat-6021	52	27	the	the	DET
easat-6021	52	28	extent	extent	NOUN
easat-6021	52	29	of	of	ADP
easat-6021	52	30	the	the	DET
easat-6021	52	31	auditor	auditor	NOUN
easat-6021	52	32	’s	’s	PART
easat-6021	52	33	influence	influence	NOUN
easat-6021	52	34	on	on	ADP
easat-6021	52	35	the	the	DET
easat-6021	52	36	suitability	suitability	NOUN
easat-6021	52	37	of	of	ADP
easat-6021	52	38	the	the	DET
easat-6021	52	39	aivr	aivr	NOUN
easat-6021	52	40	.	.	PUNCT
easat-6021	53	1	2	2	X
easat-6021	53	2	.	.	X
easat-6021	53	3	previous	previous	ADJ
easat-6021	53	4	studies	study	NOUN
easat-6021	53	5	the	the	DET
easat-6021	53	6	study	study	NOUN
easat-6021	53	7	salehi	salehi	NOUN
easat-6021	53	8	,	,	PUNCT
easat-6021	53	9	et	et	PROPN
easat-6021	53	10	al	al	PROPN
easat-6021	53	11	.	.	PUNCT
easat-6021	54	1	[	[	X
easat-6021	54	2	19	19	NUM
easat-6021	54	3	]	]	PUNCT
easat-6021	54	4	investigates	investigate	VERB
easat-6021	54	5	how	how	SCONJ
easat-6021	54	6	mandatory	mandatory	ADJ
easat-6021	54	7	requirements	requirement	NOUN
easat-6021	54	8	for	for	ADP
easat-6021	54	9	audit	audit	NOUN
easat-6021	54	10	firm	firm	ADJ
easat-6021	54	11	rotation	rotation	NOUN
easat-6021	54	12	affect	affect	VERB
easat-6021	54	13	empss	empss	PROPN
easat-6021	54	14	and	and	CCONJ
easat-6021	54	15	audit	audit	NOUN
easat-6021	54	16	fees	fee	NOUN
easat-6021	54	17	.	.	PUNCT
easat-6021	55	1	in	in	ADP
easat-6021	55	2	their	their	PRON
easat-6021	55	3	study	study	NOUN
easat-6021	55	4	,	,	PUNCT
easat-6021	55	5	the	the	DET
easat-6021	55	6	researchers	researcher	NOUN
easat-6021	55	7	relied	rely	VERB
easat-6021	55	8	on	on	ADP
easat-6021	55	9	the	the	DET
easat-6021	55	10	modified	modify	VERB
easat-6021	55	11	jones	jones	PROPN
easat-6021	55	12	,	,	PUNCT
easat-6021	55	13	et	et	PROPN
easat-6021	55	14	al	al	PROPN
easat-6021	55	15	.	.	PUNCT
easat-6021	56	1	[	[	X
easat-6021	56	2	20	20	NUM
easat-6021	56	3	]	]	PUNCT
easat-6021	56	4	to	to	PART
easat-6021	56	5	measure	measure	VERB
easat-6021	56	6	emps	emp	NOUN
easat-6021	56	7	.	.	PUNCT
easat-6021	57	1	the	the	DET
easat-6021	57	2	regression	regression	NOUN
easat-6021	57	3	model	model	NOUN
easat-6021	57	4	was	be	AUX
easat-6021	57	5	used	use	VERB
easat-6021	57	6	to	to	PART
easat-6021	57	7	measure	measure	VERB
easat-6021	57	8	the	the	DET
easat-6021	57	9	impact	impact	NOUN
easat-6021	57	10	of	of	ADP
easat-6021	57	11	mandatory	mandatory	ADJ
easat-6021	57	12	audit	audit	NOUN
easat-6021	57	13	firm	firm	ADJ
easat-6021	57	14	rotation	rotation	NOUN
easat-6021	57	15	on	on	ADP
easat-6021	57	16	accrued	accrue	VERB
easat-6021	57	17	emps	emp	NOUN
easat-6021	57	18	.	.	PUNCT
easat-6021	58	1	the	the	DET
easat-6021	58	2	research	research	NOUN
easat-6021	58	3	sample	sample	NOUN
easat-6021	58	4	included	include	VERB
easat-6021	58	5	103	103	NUM
easat-6021	58	6	iranian	iranian	ADJ
easat-6021	58	7	firms	firm	NOUN
easat-6021	58	8	listed	list	VERB
easat-6021	58	9	on	on	ADP
easat-6021	58	10	the	the	DET
easat-6021	58	11	tehran	tehran	PROPN
easat-6021	58	12	stock	stock	PROPN
easat-6021	58	13	exchange	exchange	PROPN
easat-6021	58	14	from	from	ADP
easat-6021	58	15	2003	2003	NUM
easat-6021	58	16	to	to	ADP
easat-6021	58	17	2012	2012	NUM
easat-6021	58	18	.	.	PUNCT
easat-6021	59	1	findings	finding	NOUN
easat-6021	59	2	indicated	indicate	VERB
easat-6021	59	3	the	the	DET
easat-6021	59	4	forced	force	VERB
easat-6021	59	5	turnover	turnover	NOUN
easat-6021	59	6	requirements	requirement	NOUN
easat-6021	59	7	were	be	AUX
easat-6021	59	8	necessary	necessary	ADJ
easat-6021	59	9	for	for	SCONJ
easat-6021	59	10	audit	audit	NOUN
easat-6021	59	11	firms	firm	NOUN
easat-6021	59	12	had	have	VERB
easat-6021	59	13	a	a	DET
easat-6021	59	14	significant	significant	ADJ
easat-6021	59	15	impact	impact	NOUN
easat-6021	59	16	on	on	ADP
easat-6021	59	17	the	the	DET
easat-6021	59	18	practice	practice	NOUN
easat-6021	59	19	of	of	ADP
easat-6021	59	20	accrued	accrue	VERB
easat-6021	59	21	emps	emp	NOUN
easat-6021	59	22	(	(	PUNCT
easat-6021	59	23	aem	aem	PROPN
easat-6021	59	24	)	)	PUNCT
easat-6021	59	25	.	.	PUNCT
easat-6021	60	1	in	in	ADP
easat-6021	60	2	addition	addition	NOUN
easat-6021	60	3	,	,	PUNCT
easat-6021	60	4	the	the	DET
easat-6021	60	5	results	result	NOUN
easat-6021	60	6	also	also	ADV
easat-6021	60	7	showed	show	VERB
easat-6021	60	8	that	that	SCONJ
easat-6021	60	9	the	the	DET
easat-6021	60	10	mandatory	mandatory	ADJ
easat-6021	60	11	requirements	requirement	NOUN
easat-6021	60	12	for	for	ADP
easat-6021	60	13	audit	audit	NOUN
easat-6021	60	14	firm	firm	ADJ
easat-6021	60	15	rotation	rotation	NOUN
easat-6021	60	16	did	do	AUX
easat-6021	60	17	not	not	PART
easat-6021	60	18	significantly	significantly	ADV
easat-6021	60	19	impact	impact	VERB
easat-6021	60	20	on	on	ADP
easat-6021	60	21	the	the	DET
easat-6021	60	22	practice	practice	NOUN
easat-6021	60	23	of	of	ADP
easat-6021	60	24	real	real	ADJ
easat-6021	60	25	emps	emp	NOUN
easat-6021	60	26	and	and	CCONJ
easat-6021	60	27	audit	audit	NOUN
easat-6021	60	28	fees	fee	NOUN
easat-6021	60	29	.	.	PUNCT
easat-6021	61	1	the	the	DET
easat-6021	61	2	study	study	NOUN
easat-6021	61	3	hassamo	hassamo	NOUN
easat-6021	61	4	[	[	X
easat-6021	61	5	21	21	NUM
easat-6021	61	6	]	]	PUNCT
easat-6021	61	7	examining	examine	VERB
easat-6021	61	8	if	if	SCONJ
easat-6021	61	9	there	there	PRON
easat-6021	61	10	is	be	VERB
easat-6021	61	11	any	any	DET
easat-6021	61	12	relationship	relationship	NOUN
easat-6021	61	13	between	between	ADP
easat-6021	61	14	ag	ag	PROPN
easat-6021	61	15	and	and	CCONJ
easat-6021	61	16	emps	emp	NOUN
easat-6021	61	17	in	in	ADP
easat-6021	61	18	portuguese	portuguese	ADJ
easat-6021	61	19	and	and	CCONJ
easat-6021	61	20	spanish	spanish	ADJ
easat-6021	61	21	companies	company	NOUN
easat-6021	61	22	.	.	PUNCT
easat-6021	62	1	the	the	DET
easat-6021	62	2	researcher	researcher	NOUN
easat-6021	62	3	relied	rely	VERB
easat-6021	62	4	on	on	ADP
easat-6021	62	5	the	the	DET
easat-6021	62	6	modified	modify	VERB
easat-6021	62	7	jones	jones	PROPN
easat-6021	62	8	model	model	PROPN
easat-6021	62	9	to	to	PART
easat-6021	62	10	measure	measure	VERB
easat-6021	62	11	the	the	DET
easat-6021	62	12	extent	extent	NOUN
easat-6021	62	13	of	of	ADP
easat-6021	62	14	emps	emp	NOUN
easat-6021	62	15	by	by	ADP
easat-6021	62	16	portuguese	portuguese	ADJ
easat-6021	62	17	and	and	CCONJ
easat-6021	62	18	spanish	spanish	ADJ
easat-6021	62	19	companies	company	NOUN
easat-6021	62	20	from	from	ADP
easat-6021	62	21	2013	2013	NUM
easat-6021	62	22	-	-	SYM
easat-6021	62	23	2019	2019	NUM
easat-6021	62	24	,	,	PUNCT
easat-6021	62	25	as	as	ADV
easat-6021	62	26	well	well	ADV
easat-6021	62	27	as	as	ADP
easat-6021	62	28	relying	rely	VERB
easat-6021	62	29	on	on	ADP
easat-6021	62	30	statistical	statistical	ADJ
easat-6021	62	31	equations	equation	NOUN
easat-6021	62	32	and	and	CCONJ
easat-6021	62	33	multiple	multiple	ADJ
easat-6021	62	34	regression	regression	NOUN
easat-6021	62	35	to	to	PART
easat-6021	62	36	determine	determine	VERB
easat-6021	62	37	the	the	DET
easat-6021	62	38	impact	impact	NOUN
easat-6021	62	39	of	of	ADP
easat-6021	62	40	mandatory	mandatory	ADJ
easat-6021	62	41	auditor	auditor	NOUN
easat-6021	62	42	rotation	rotation	NOUN
easat-6021	62	43	.	.	PUNCT
easat-6021	63	1	the	the	DET
easat-6021	63	2	study	study	NOUN
easat-6021	63	3	sample	sample	NOUN
easat-6021	63	4	consisted	consist	VERB
easat-6021	63	5	of	of	ADP
easat-6021	63	6	1026	1026	NUM
easat-6021	63	7	portuguese	portuguese	ADJ
easat-6021	63	8	and	and	CCONJ
easat-6021	63	9	spanish	spanish	ADJ
easat-6021	63	10	companies	company	NOUN
easat-6021	63	11	.	.	PUNCT
easat-6021	64	1	the	the	DET
easat-6021	64	2	study	study	NOUN
easat-6021	64	3	concluded	conclude	VERB
easat-6021	64	4	that	that	SCONJ
easat-6021	64	5	portuguese	portuguese	ADJ
easat-6021	64	6	and	and	CCONJ
easat-6021	64	7	spanish	spanish	ADJ
easat-6021	64	8	companies	company	NOUN
easat-6021	64	9	practice	practice	VERB
easat-6021	64	10	emps	emp	NOUN
easat-6021	64	11	and	and	CCONJ
easat-6021	64	12	that	that	SCONJ
easat-6021	64	13	ag	ag	PROPN
easat-6021	64	14	impacts	impact	VERB
easat-6021	64	15	the	the	DET
easat-6021	64	16	emps	emp	NOUN
easat-6021	64	17	.	.	PUNCT
easat-6021	65	1	the	the	DET
easat-6021	65	2	study	study	NOUN
easat-6021	65	3	dayanandan	dayanandan	PROPN
easat-6021	65	4	and	and	CCONJ
easat-6021	65	5	kuntluru	kuntluru	VERB
easat-6021	65	6	[	[	X
easat-6021	65	7	22	22	NUM
easat-6021	65	8	]	]	PUNCT
easat-6021	65	9	examined	examine	VERB
easat-6021	65	10	whether	whether	SCONJ
easat-6021	65	11	the	the	DET
easat-6021	65	12	mandatory	mandatory	ADJ
easat-6021	65	13	auditor	auditor	NOUN
easat-6021	65	14	rotation	rotation	NOUN
easat-6021	65	15	rules	rule	NOUN
easat-6021	65	16	implemented	implement	VERB
easat-6021	65	17	in	in	ADP
easat-6021	65	18	2017	2017	NUM
easat-6021	65	19	affect	affect	VERB
easat-6021	65	20	audit	audit	NOUN
easat-6021	65	21	quality	quality	NOUN
easat-6021	65	22	in	in	ADP
easat-6021	65	23	india	india	PROPN
easat-6021	65	24	.	.	PUNCT
easat-6021	66	1	the	the	DET
easat-6021	66	2	researchers	researcher	NOUN
easat-6021	66	3	relied	rely	VERB
easat-6021	66	4	on	on	ADP
easat-6021	66	5	statistical	statistical	ADJ
easat-6021	66	6	equations	equation	NOUN
easat-6021	66	7	and	and	CCONJ
easat-6021	66	8	multiple	multiple	ADJ
easat-6021	66	9	regressions	regression	NOUN
easat-6021	66	10	to	to	PART
easat-6021	66	11	determine	determine	VERB
easat-6021	66	12	the	the	DET
easat-6021	66	13	effect	effect	NOUN
easat-6021	66	14	of	of	ADP
easat-6021	66	15	mandatory	mandatory	ADJ
easat-6021	66	16	auditor	auditor	NOUN
easat-6021	66	17	rotation	rotation	NOUN
easat-6021	66	18	on	on	ADP
easat-6021	66	19	audit	audit	NOUN
easat-6021	66	20	quality	quality	NOUN
easat-6021	66	21	.	.	PUNCT
easat-6021	67	1	the	the	DET
easat-6021	67	2	study	study	NOUN
easat-6021	67	3	sample	sample	NOUN
easat-6021	67	4	consisted	consist	VERB
easat-6021	67	5	of	of	ADP
easat-6021	67	6	114	114	NUM
easat-6021	67	7	indonesian	indonesian	ADJ
easat-6021	67	8	companies	company	NOUN
easat-6021	67	9	from	from	ADP
easat-6021	67	10	the	the	DET
easat-6021	67	11	banking	banking	NOUN
easat-6021	67	12	sector	sector	NOUN
easat-6021	67	13	,	,	PUNCT
easat-6021	67	14	and	and	CCONJ
easat-6021	67	15	its	its	PRON
easat-6021	67	16	data	datum	NOUN
easat-6021	67	17	was	be	AUX
easat-6021	67	18	based	base	VERB
easat-6021	67	19	on	on	ADP
easat-6021	67	20	the	the	DET
easat-6021	67	21	year	year	NOUN
easat-6021	67	22	2016	2016	NUM
easat-6021	67	23	-	-	SYM
easat-6021	67	24	2018	2018	NUM
easat-6021	67	25	.	.	PUNCT
easat-6021	68	1	the	the	DET
easat-6021	68	2	study	study	NOUN
easat-6021	68	3	concluded	conclude	VERB
easat-6021	68	4	that	that	SCONJ
easat-6021	68	5	the	the	DET
easat-6021	68	6	term	term	NOUN
easat-6021	68	7	of	of	ADP
easat-6021	68	8	the	the	DET
easat-6021	68	9	auditor	auditor	NOUN
easat-6021	68	10	and	and	CCONJ
easat-6021	68	11	mandatory	mandatory	ADJ
easat-6021	68	12	auditor	auditor	NOUN
easat-6021	68	13	rotation	rotation	NOUN
easat-6021	68	14	had	have	VERB
easat-6021	68	15	a	a	DET
easat-6021	68	16	significant	significant	ADJ
easat-6021	68	17	negative	negative	ADJ
easat-6021	68	18	impact	impact	NOUN
easat-6021	68	19	on	on	ADP
easat-6021	68	20	audit	audit	NOUN
easat-6021	68	21	quality	quality	NOUN
easat-6021	68	22	.	.	PUNCT
easat-6021	69	1	in	in	ADP
easat-6021	69	2	addition	addition	NOUN
easat-6021	69	3	,	,	PUNCT
easat-6021	69	4	concentrated	concentrated	ADJ
easat-6021	69	5	ownership	ownership	NOUN
easat-6021	69	6	negatively	negatively	ADV
easat-6021	69	7	impacted	impact	VERB
easat-6021	69	8	audit	audit	NOUN
easat-6021	69	9	quality	quality	NOUN
easat-6021	69	10	.	.	PUNCT
easat-6021	70	1	the	the	DET
easat-6021	70	2	study	study	NOUN
easat-6021	70	3	of	of	ADP
easat-6021	70	4	christian	christian	PROPN
easat-6021	70	5	,	,	PUNCT
easat-6021	70	6	et	et	PROPN
easat-6021	70	7	al	al	PROPN
easat-6021	70	8	.	.	PUNCT
easat-6021	71	1	[	[	X
easat-6021	71	2	23	23	NUM
easat-6021	71	3	]	]	PUNCT
easat-6021	71	4	aimed	aim	VERB
easat-6021	71	5	to	to	PART
easat-6021	71	6	study	study	VERB
easat-6021	71	7	the	the	DET
easat-6021	71	8	comparative	comparative	ADJ
easat-6021	71	9	ability	ability	NOUN
easat-6021	71	10	of	of	ADP
easat-6021	71	11	the	the	DET
easat-6021	71	12	beneish	beneish	PROPN
easat-6021	71	13	m	m	NOUN
easat-6021	71	14	-	-	NOUN
easat-6021	71	15	score	score	NOUN
easat-6021	71	16	(	(	PUNCT
easat-6021	71	17	m	m	NOUN
easat-6021	71	18	-	-	PUNCT
easat-6021	71	19	score5	score5	NOUN
easat-6021	71	20	)	)	PUNCT
easat-6021	71	21	and	and	CCONJ
easat-6021	71	22	modified	modify	VERB
easat-6021	71	23	m	m	PROPN
easat-6021	71	24	-	-	NOUN
easat-6021	71	25	score8	score8	NOUN
easat-6021	71	26	models	model	NOUN
easat-6021	71	27	to	to	PART
easat-6021	71	28	detect	detect	VERB
easat-6021	71	29	emps	emp	NOUN
easat-6021	71	30	in	in	ADP
easat-6021	71	31	italian	italian	ADJ
easat-6021	71	32	small	small	ADJ
easat-6021	71	33	and	and	CCONJ
easat-6021	71	34	medium	medium	ADJ
easat-6021	71	35	-	-	PUNCT
easat-6021	71	36	sized	sized	ADJ
easat-6021	71	37	companies	company	NOUN
easat-6021	71	38	instead	instead	ADV
easat-6021	71	39	of	of	ADP
easat-6021	71	40	predicting	predict	VERB
easat-6021	71	41	fraud	fraud	NOUN
easat-6021	71	42	and	and	CCONJ
easat-6021	71	43	financial	financial	ADJ
easat-6021	71	44	fraud	fraud	NOUN
easat-6021	71	45	.	.	PUNCT
easat-6021	72	1	the	the	DET
easat-6021	72	2	researchers	researcher	NOUN
easat-6021	72	3	relied	rely	VERB
easat-6021	72	4	on	on	ADP
easat-6021	72	5	the	the	DET
easat-6021	72	6	beneish	beneish	ADJ
easat-6021	72	7	m	m	PROPN
easat-6021	72	8	-	-	PUNCT
easat-6021	72	9	score	score	NOUN
easat-6021	72	10	model	model	NOUN
easat-6021	72	11	to	to	PART
easat-6021	72	12	detect	detect	VERB
easat-6021	72	13	companies	company	NOUN
easat-6021	72	14	practicing	practice	VERB
easat-6021	72	15	emps	emp	NOUN
easat-6021	72	16	.	.	PUNCT
easat-6021	73	1	the	the	DET
easat-6021	73	2	study	study	NOUN
easat-6021	73	3	sample	sample	NOUN
easat-6021	73	4	consisted	consist	VERB
easat-6021	73	5	of	of	ADP
easat-6021	73	6	99	99	NUM
easat-6021	73	7	italian	italian	ADJ
easat-6021	73	8	companies	company	NOUN
easat-6021	73	9	.	.	PUNCT
easat-6021	74	1	the	the	DET
easat-6021	74	2	study	study	NOUN
easat-6021	74	3	concluded	conclude	VERB
easat-6021	74	4	that	that	SCONJ
easat-6021	74	5	there	there	PRON
easat-6021	74	6	were	be	VERB
easat-6021	74	7	no	no	DET
easat-6021	74	8	significant	significant	ADJ
easat-6021	74	9	differences	difference	NOUN
easat-6021	74	10	between	between	ADP
easat-6021	74	11	the	the	DET
easat-6021	74	12	modified	modify	VERB
easat-6021	74	13	version	version	NOUN
easat-6021	74	14	of	of	ADP
easat-6021	74	15	(	(	PUNCT
easat-6021	74	16	m	m	NOUN
easat-6021	74	17	-	-	NOUN
easat-6021	74	18	score	score	NOUN
easat-6021	74	19	8)	8)	NUM
easat-6021	74	20	and	and	CCONJ
easat-6021	74	21	the	the	DET
easat-6021	74	22	simplified	simplified	ADJ
easat-6021	74	23	model	model	NOUN
easat-6021	74	24	for	for	ADP
easat-6021	74	25	european	european	ADJ
easat-6021	74	26	companies	company	NOUN
easat-6021	74	27	(	(	PUNCT
easat-6021	74	28	m	m	NOUN
easat-6021	74	29	-	-	NOUN
easat-6021	74	30	score	score	NOUN
easat-6021	74	31	5	5	NUM
easat-6021	74	32	)	)	PUNCT
easat-6021	74	33	and	and	CCONJ
easat-6021	74	34	that	that	SCONJ
easat-6021	74	35	the	the	DET
easat-6021	74	36	gross	gross	ADJ
easat-6021	74	37	margin	margin	NOUN
easat-6021	74	38	index	index	NOUN
easat-6021	74	39	and	and	CCONJ
easat-6021	74	40	the	the	DET
easat-6021	74	41	sales	sale	NOUN
easat-6021	74	42	growth	growth	NOUN
easat-6021	74	43	index	index	NOUN
easat-6021	74	44	had	have	VERB
easat-6021	74	45	an	an	DET
easat-6021	74	46	impact	impact	NOUN
easat-6021	74	47	on	on	ADP
easat-6021	74	48	the	the	DET
easat-6021	74	49	value	value	NOUN
easat-6021	74	50	of	of	ADP
easat-6021	74	51	the	the	DET
easat-6021	74	52	model	model	NOUN
easat-6021	74	53	,	,	PUNCT
easat-6021	74	54	and	and	CCONJ
easat-6021	74	55	that	that	SCONJ
easat-6021	74	56	the	the	DET
easat-6021	74	57	sales	sale	NOUN
easat-6021	74	58	growth	growth	NOUN
easat-6021	74	59	index	index	NOUN
easat-6021	74	60	had	have	AUX
easat-6021	74	61	exceeded	exceed	VERB
easat-6021	74	62	the	the	DET
easat-6021	74	63	average	average	ADJ
easat-6021	74	64	value	value	NOUN
easat-6021	74	65	of	of	ADP
easat-6021	74	66	the	the	DET
easat-6021	74	67	company	company	NOUN
easat-6021	74	68	,	,	PUNCT
easat-6021	74	69	indicating	indicate	VERB
easat-6021	74	70	the	the	DET
easat-6021	74	71	existence	existence	NOUN
easat-6021	74	72	of	of	ADP
easat-6021	74	73	high	high	ADJ
easat-6021	74	74	risks	risk	NOUN
easat-6021	74	75	associated	associate	VERB
easat-6021	74	76	with	with	ADP
easat-6021	74	77	earnings	earning	NOUN
easat-6021	74	78	and	and	CCONJ
easat-6021	74	79	related	relate	VERB
easat-6021	74	80	to	to	ADP
easat-6021	74	81	emps	emp	NOUN
easat-6021	74	82	.	.	PUNCT
easat-6021	75	1	while	while	SCONJ
easat-6021	75	2	the	the	DET
easat-6021	75	3	study	study	NOUN
easat-6021	75	4	of	of	ADP
easat-6021	75	5	habib	habib	PROPN
easat-6021	75	6	,	,	PUNCT
easat-6021	75	7	2004	2004	NUM
easat-6021	75	8	aimed	aim	VERB
easat-6021	75	9	to	to	PART
easat-6021	75	10	identify	identify	VERB
easat-6021	75	11	the	the	DET
easat-6021	75	12	extent	extent	NOUN
easat-6021	75	13	of	of	ADP
easat-6021	75	14	the	the	DET
easat-6021	75	15	impact	impact	NOUN
easat-6021	75	16	of	of	ADP
easat-6021	75	17	emps	emp	NOUN
easat-6021	75	18	on	on	ADP
easat-6021	75	19	the	the	DET
easat-6021	75	20	importance	importance	NOUN
easat-6021	75	21	of	of	ADP
easat-6021	75	22	the	the	DET
easat-6021	75	23	relevance	relevance	NOUN
easat-6021	75	24	of	of	ADP
easat-6021	75	25	the	the	DET
easat-6021	75	26	aivr	aivr	NOUN
easat-6021	75	27	in	in	ADP
easat-6021	75	28	japanese	japanese	ADJ
easat-6021	75	29	companies	company	NOUN
easat-6021	75	30	,	,	PUNCT
easat-6021	75	31	the	the	DET
easat-6021	75	32	researcher	researcher	NOUN
easat-6021	75	33	relied	rely	VERB
easat-6021	75	34	in	in	ADP
easat-6021	75	35	his	his	PRON
easat-6021	75	36	study	study	NOUN
easat-6021	75	37	on	on	ADP
easat-6021	75	38	the	the	DET
easat-6021	75	39	modified	modify	VERB
easat-6021	75	40	jones	jones	PROPN
easat-6021	75	41	model	model	PROPN
easat-6021	75	42	to	to	PART
easat-6021	75	43	measure	measure	VERB
easat-6021	75	44	the	the	DET
easat-6021	75	45	extent	extent	NOUN
easat-6021	75	46	of	of	ADP
easat-6021	75	47	practicing	practice	VERB
easat-6021	75	48	emps	emp	NOUN
easat-6021	75	49	and	and	CCONJ
easat-6021	75	50	relied	rely	VERB
easat-6021	75	51	on	on	ADP
easat-6021	75	52	financial	financial	ADJ
easat-6021	75	53	data	datum	NOUN
easat-6021	75	54	from	from	ADP
easat-6021	75	55	1992	1992	NUM
easat-6021	75	56	-	-	SYM
easat-6021	75	57	1999	1999	NUM
easat-6021	75	58	.	.	PUNCT
easat-6021	76	1	the	the	DET
easat-6021	76	2	relevance	relevance	NOUN
easat-6021	76	3	of	of	ADP
easat-6021	76	4	the	the	DET
easat-6021	76	5	aivr	aivr	NOUN
easat-6021	76	6	was	be	AUX
easat-6021	76	7	measured	measure	VERB
easat-6021	76	8	through	through	ADP
easat-6021	76	9	the	the	DET
easat-6021	76	10	ohlson	ohlson	NOUN
easat-6021	76	11	[	[	X
easat-6021	76	12	24	24	NUM
easat-6021	76	13	]	]	PUNCT
easat-6021	76	14	price	price	NOUN
easat-6021	76	15	model	model	NOUN
easat-6021	76	16	and	and	CCONJ
easat-6021	76	17	multiple	multiple	ADJ
easat-6021	76	18	regressions	regression	NOUN
easat-6021	76	19	.	.	PUNCT
easat-6021	77	1	this	this	DET
easat-6021	77	2	study	study	NOUN
easat-6021	77	3	concluded	conclude	VERB
easat-6021	77	4	that	that	SCONJ
easat-6021	77	5	the	the	DET
easat-6021	77	6	emps	emp	NOUN
easat-6021	77	7	by	by	ADP
easat-6021	77	8	japanese	japanese	ADJ
easat-6021	77	9	companies	company	NOUN
easat-6021	77	10	negatively	negatively	ADV
easat-6021	77	11	impacts	impact	VERB
easat-6021	77	12	the	the	DET
easat-6021	77	13	relevance	relevance	NOUN
easat-6021	77	14	of	of	ADP
easat-6021	77	15	accounting	accounting	NOUN
easat-6021	77	16	information	information	NOUN
easat-6021	77	17	's	's	PART
easat-6021	77	18	value	value	NOUN
easat-6021	77	19	.	.	PUNCT
easat-6021	78	1	3	3	X
easat-6021	78	2	.	.	X
easat-6021	78	3	theoretical	theoretical	ADJ
easat-6021	78	4	framework	framework	NOUN
easat-6021	78	5	of	of	ADP
easat-6021	78	6	the	the	DET
easat-6021	78	7	research	research	NOUN
easat-6021	78	8	3.1	3.1	NUM
easat-6021	78	9	.	.	PUNCT
easat-6021	79	1	auditor	auditor	NOUN
easat-6021	79	2	change	change	NOUN
easat-6021	79	3	in	in	ADP
easat-6021	79	4	the	the	DET
easat-6021	79	5	early	early	ADJ
easat-6021	79	6	2000s	2000s	NUM
easat-6021	79	7	,	,	PUNCT
easat-6021	79	8	there	there	PRON
easat-6021	79	9	was	be	VERB
easat-6021	79	10	much	much	ADJ
easat-6021	79	11	interest	interest	NOUN
easat-6021	79	12	and	and	CCONJ
easat-6021	79	13	ongoing	ongoing	ADJ
easat-6021	79	14	discussion	discussion	NOUN
easat-6021	79	15	about	about	ADP
easat-6021	79	16	a	a	DET
easat-6021	79	17	more	more	ADV
easat-6021	79	18	stringent	stringent	ADJ
easat-6021	79	19	regulatory	regulatory	ADJ
easat-6021	79	20	environment	environment	NOUN
easat-6021	79	21	in	in	ADP
easat-6021	79	22	which	which	PRON
easat-6021	79	23	companies	company	NOUN
easat-6021	79	24	,	,	PUNCT
easat-6021	79	25	auditors	auditor	NOUN
easat-6021	79	26	,	,	PUNCT
easat-6021	79	27	and	and	CCONJ
easat-6021	79	28	auditing	auditing	NOUN
easat-6021	79	29	firms	firm	NOUN
easat-6021	79	30	operate	operate	VERB
easat-6021	79	31	after	after	ADP
easat-6021	79	32	the	the	DET
easat-6021	79	33	multiple	multiple	ADJ
easat-6021	79	34	series	series	NOUN
easat-6021	79	35	of	of	ADP
easat-6021	79	36	financial	financial	ADJ
easat-6021	79	37	crises	crisis	NOUN
easat-6021	79	38	and	and	CCONJ
easat-6021	79	39	various	various	ADJ
easat-6021	79	40	major	major	ADJ
easat-6021	79	41	accounting	accounting	NOUN
easat-6021	79	42	scandals	scandal	NOUN
easat-6021	79	43	that	that	PRON
easat-6021	79	44	occurred	occur	VERB
easat-6021	79	45	to	to	ADP
easat-6021	79	46	many	many	ADJ
easat-6021	79	47	companies	company	NOUN
easat-6021	79	48	in	in	ADP
easat-6021	79	49	the	the	DET
easat-6021	79	50	world	world	NOUN
easat-6021	80	1	[	[	X
easat-6021	80	2	25	25	NUM
easat-6021	80	3	]	]	PUNCT
easat-6021	80	4	.	.	PUNCT
easat-6021	81	1	the	the	DET
easat-6021	81	2	accompanying	accompany	VERB
easat-6021	81	3	collapses	collapse	NOUN
easat-6021	81	4	in	in	ADP
easat-6021	81	5	several	several	ADJ
easat-6021	81	6	companies	company	NOUN
easat-6021	81	7	in	in	ADP
easat-6021	81	8	east	east	ADJ
easat-6021	81	9	asian	asian	ADJ
easat-6021	81	10	and	and	CCONJ
easat-6021	81	11	latin	latin	ADJ
easat-6021	81	12	american	american	ADJ
easat-6021	81	13	countries	country	NOUN
easat-6021	81	14	in	in	ADP
easat-6021	81	15	1997	1997	NUM
easat-6021	81	16	,	,	PUNCT
easat-6021	81	17	the	the	DET
easat-6021	81	18	enron	enron	PROPN
easat-6021	81	19	crisis	crisis	NOUN
easat-6021	81	20	in	in	ADP
easat-6021	81	21	2001	2001	NUM
easat-6021	81	22	,	,	PUNCT
easat-6021	81	23	which	which	PRON
easat-6021	81	24	operates	operate	VERB
easat-6021	81	25	in	in	ADP
easat-6021	81	26	the	the	DET
easat-6021	81	27	marketing	marketing	NOUN
easat-6021	81	28	electricity	electricity	NOUN
easat-6021	81	29	and	and	CCONJ
easat-6021	81	30	natural	natural	ADJ
easat-6021	81	31	gas	gas	NOUN
easat-6021	81	32	in	in	ADP
easat-6021	81	33	the	the	DET
easat-6021	81	34	united	united	PROPN
easat-6021	81	35	states	states	PROPN
easat-6021	81	36	of	of	ADP
easat-6021	81	37	america	america	PROPN
easat-6021	81	38	,	,	PUNCT
easat-6021	81	39	and	and	CCONJ
easat-6021	81	40	the	the	DET
easat-6021	81	41	american	american	ADJ
easat-6021	81	42	world	world	PROPN
easat-6021	81	43	com	com	PROPN
easat-6021	81	44	company	company	NOUN
easat-6021	81	45	in	in	ADP
easat-6021	81	46	2002	2002	NUM
easat-6021	81	47	,	,	PUNCT
easat-6021	81	48	and	and	CCONJ
easat-6021	81	49	tyco	tyco	PROPN
easat-6021	81	50	company	company	NOUN
easat-6021	82	1	[	[	X
easat-6021	82	2	26	26	NUM
easat-6021	82	3	]	]	PUNCT
easat-6021	82	4	.	.	PUNCT
easat-6021	83	1	consequently	consequently	ADV
easat-6021	83	2	,	,	PUNCT
easat-6021	83	3	these	these	DET
easat-6021	83	4	crises	crisis	NOUN
easat-6021	83	5	and	and	CCONJ
easat-6021	83	6	financial	financial	ADJ
easat-6021	83	7	and	and	CCONJ
easat-6021	83	8	accounting	accounting	NOUN
easat-6021	83	9	scandals	scandal	NOUN
easat-6021	83	10	lead	lead	VERB
easat-6021	83	11	auditors	auditor	NOUN
easat-6021	83	12	to	to	PART
easat-6021	83	13	bear	bear	VERB
easat-6021	83	14	a	a	DET
easat-6021	83	15	large	large	ADJ
easat-6021	83	16	part	part	NOUN
easat-6021	83	17	of	of	ADP
easat-6021	83	18	the	the	DET
easat-6021	83	19	responsibility	responsibility	NOUN
easat-6021	83	20	by	by	ADP
easat-6021	83	21	being	be	AUX
easat-6021	83	22	accused	accuse	VERB
easat-6021	83	23	of	of	ADP
easat-6021	83	24	being	be	AUX
easat-6021	83	25	unable	unable	ADJ
easat-6021	83	26	to	to	PART
easat-6021	83	27	perform	perform	VERB
easat-6021	83	28	their	their	PRON
easat-6021	83	29	professional	professional	ADJ
easat-6021	83	30	duties	duty	NOUN
easat-6021	83	31	and	and	CCONJ
easat-6021	83	32	adhere	adhere	VERB
easat-6021	83	33	to	to	ADP
easat-6021	83	34	the	the	DET
easat-6021	83	35	ethics	ethic	NOUN
easat-6021	83	36	and	and	CCONJ
easat-6021	83	37	conduct	conduct	NOUN
easat-6021	83	38	of	of	ADP
easat-6021	83	39	the	the	DET
easat-6021	83	40	profession	profession	NOUN
easat-6021	83	41	,	,	PUNCT
easat-6021	83	42	which	which	PRON
easat-6021	83	43	led	lead	VERB
easat-6021	83	44	to	to	ADP
easat-6021	83	45	the	the	DET
easat-6021	83	46	loss	loss	NOUN
easat-6021	83	47	of	of	ADP
easat-6021	83	48	confidence	confidence	NOUN
easat-6021	83	49	of	of	ADP
easat-6021	83	50	the	the	DET
easat-6021	83	51	financial	financial	ADJ
easat-6021	83	52	community	community	NOUN
easat-6021	83	53	in	in	ADP
easat-6021	83	54	auditors	auditor	NOUN
easat-6021	83	55	[	[	X
easat-6021	83	56	27	27	NUM
easat-6021	83	57	]	]	PUNCT
easat-6021	83	58	.	.	PUNCT
easat-6021	84	1	that	that	PRON
easat-6021	84	2	would	would	AUX
easat-6021	84	3	492	492	NUM
easat-6021	84	4	edelweiss	edelweiss	PROPN
easat-6021	84	5	applied	apply	VERB
easat-6021	84	6	science	science	NOUN
easat-6021	84	7	and	and	CCONJ
easat-6021	84	8	technology	technology	NOUN
easat-6021	84	9	issn	issn	PROPN
easat-6021	84	10	:	:	PUNCT
easat-6021	84	11	2576	2576	NUM
easat-6021	84	12	-	-	SYM
easat-6021	84	13	8484	8484	NUM
easat-6021	84	14	vol	vol	NOUN
easat-6021	84	15	.	.	PROPN
easat-6021	85	1	9	9	NUM
easat-6021	85	2	,	,	PUNCT
easat-6021	85	3	no	no	INTJ
easat-6021	85	4	.	.	NOUN
easat-6021	86	1	4	4	NUM
easat-6021	86	2	:	:	PUNCT
easat-6021	86	3	489	489	NUM
easat-6021	86	4	-	-	SYM
easat-6021	86	5	502	502	NUM
easat-6021	86	6	,	,	PUNCT
easat-6021	86	7	2025	2025	NUM
easat-6021	86	8	doi	doi	NOUN
easat-6021	86	9	:	:	PUNCT
easat-6021	86	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	86	11	©	©	PROPN
easat-6021	86	12	2025	2025	NUM
easat-6021	86	13	by	by	ADP
easat-6021	86	14	the	the	DET
easat-6021	86	15	authors	author	NOUN
easat-6021	86	16	;	;	PUNCT
easat-6021	86	17	licensee	licensee	PROPN
easat-6021	86	18	learning	learning	NOUN
easat-6021	86	19	gate	gate	NOUN
easat-6021	86	20	spread	spread	VERB
easat-6021	86	21	a	a	DET
easat-6021	86	22	lousy	lousy	ADJ
easat-6021	86	23	reputation	reputation	NOUN
easat-6021	86	24	among	among	ADP
easat-6021	86	25	auditors	auditor	NOUN
easat-6021	86	26	and	and	CCONJ
easat-6021	86	27	auditing	auditing	NOUN
easat-6021	86	28	offices	office	NOUN
easat-6021	86	29	[	[	X
easat-6021	86	30	28	28	NUM
easat-6021	86	31	]	]	PUNCT
easat-6021	86	32	.	.	PUNCT
easat-6021	87	1	at	at	ADP
easat-6021	87	2	the	the	DET
easat-6021	87	3	same	same	ADJ
easat-6021	87	4	time	time	NOUN
easat-6021	87	5	,	,	PUNCT
easat-6021	87	6	there	there	PRON
easat-6021	87	7	was	be	VERB
easat-6021	87	8	a	a	DET
easat-6021	87	9	question	question	NOUN
easat-6021	87	10	and	and	CCONJ
easat-6021	87	11	discussion	discussion	NOUN
easat-6021	87	12	among	among	ADP
easat-6021	87	13	the	the	DET
easat-6021	87	14	academic	academic	ADJ
easat-6021	87	15	community	community	NOUN
easat-6021	87	16	,	,	PUNCT
easat-6021	87	17	government	government	NOUN
easat-6021	87	18	agencies	agency	NOUN
easat-6021	87	19	,	,	PUNCT
easat-6021	87	20	investors	investor	NOUN
easat-6021	87	21	,	,	PUNCT
easat-6021	87	22	and	and	CCONJ
easat-6021	87	23	other	other	ADJ
easat-6021	87	24	stakeholders	stakeholder	NOUN
easat-6021	87	25	about	about	ADP
easat-6021	87	26	the	the	DET
easat-6021	87	27	role	role	NOUN
easat-6021	87	28	of	of	ADP
easat-6021	87	29	the	the	DET
easat-6021	87	30	auditing	auditing	NOUN
easat-6021	87	31	profession	profession	NOUN
easat-6021	87	32	and	and	CCONJ
easat-6021	87	33	the	the	DET
easat-6021	87	34	performance	performance	NOUN
easat-6021	87	35	of	of	ADP
easat-6021	87	36	auditors	auditor	NOUN
easat-6021	87	37	and	and	CCONJ
easat-6021	87	38	auditing	auditing	NOUN
easat-6021	87	39	firms	firm	NOUN
easat-6021	87	40	in	in	ADP
easat-6021	87	41	successfully	successfully	ADV
easat-6021	87	42	performing	perform	VERB
easat-6021	87	43	their	their	PRON
easat-6021	87	44	roles	role	NOUN
easat-6021	87	45	and	and	CCONJ
easat-6021	87	46	preventing	prevent	VERB
easat-6021	87	47	the	the	DET
easat-6021	87	48	occurrence	occurrence	NOUN
easat-6021	87	49	of	of	ADP
easat-6021	87	50	events	event	NOUN
easat-6021	87	51	similar	similar	ADJ
easat-6021	87	52	to	to	ADP
easat-6021	87	53	the	the	DET
easat-6021	87	54	american	american	PROPN
easat-6021	87	55	enron	enron	PROPN
easat-6021	87	56	company	company	PROPN
easat-6021	87	57	in	in	ADP
easat-6021	87	58	the	the	DET
easat-6021	87	59	future	future	NOUN
easat-6021	87	60	[	[	X
easat-6021	87	61	25	25	NUM
easat-6021	87	62	]	]	PUNCT
easat-6021	87	63	.	.	PUNCT
easat-6021	88	1	as	as	ADP
easat-6021	88	2	a	a	DET
easat-6021	88	3	result	result	NOUN
easat-6021	88	4	of	of	ADP
easat-6021	88	5	these	these	DET
easat-6021	88	6	public	public	ADJ
easat-6021	88	7	discussions	discussion	NOUN
easat-6021	88	8	between	between	ADP
easat-6021	88	9	the	the	DET
easat-6021	88	10	academic	academic	ADJ
easat-6021	88	11	community	community	NOUN
easat-6021	88	12	,	,	PUNCT
easat-6021	88	13	government	government	NOUN
easat-6021	88	14	agencies	agency	NOUN
easat-6021	88	15	,	,	PUNCT
easat-6021	88	16	investors	investor	NOUN
easat-6021	88	17	and	and	CCONJ
easat-6021	88	18	other	other	ADJ
easat-6021	88	19	stakeholders	stakeholder	NOUN
easat-6021	88	20	,	,	PUNCT
easat-6021	88	21	the	the	DET
easat-6021	88	22	us	us	PROPN
easat-6021	88	23	house	house	PROPN
easat-6021	88	24	of	of	ADP
easat-6021	88	25	representatives	representative	NOUN
easat-6021	88	26	intervened	intervene	VERB
easat-6021	88	27	in	in	ADP
easat-6021	88	28	2002	2002	NUM
easat-6021	88	29	and	and	CCONJ
easat-6021	88	30	issued	issue	VERB
easat-6021	88	31	the	the	DET
easat-6021	88	32	sox	sox	PROPN
easat-6021	88	33	(	(	PUNCT
easat-6021	88	34	sarbanes	sarbanes	PROPN
easat-6021	88	35	oxley	oxley	PROPN
easat-6021	88	36	)	)	PUNCT
easat-6021	88	37	act	act	PROPN
easat-6021	88	38	,	,	PUNCT
easat-6021	88	39	which	which	PRON
easat-6021	88	40	confirmed	confirm	VERB
easat-6021	88	41	in	in	ADP
easat-6021	88	42	paragraph	paragraph	NOUN
easat-6021	88	43	(	(	PUNCT
easat-6021	88	44	207	207	NUM
easat-6021	88	45	)	)	PUNCT
easat-6021	88	46	that	that	SCONJ
easat-6021	88	47	the	the	DET
easat-6021	88	48	term	term	NOUN
easat-6021	88	49	mandatory	mandatory	ADJ
easat-6021	88	50	change	change	NOUN
easat-6021	88	51	of	of	ADP
easat-6021	88	52	auditor	auditor	NOUN
easat-6021	88	53	means	mean	VERB
easat-6021	88	54	that	that	SCONJ
easat-6021	88	55	there	there	PRON
easat-6021	88	56	should	should	AUX
easat-6021	88	57	be	be	AUX
easat-6021	88	58	a	a	DET
easat-6021	88	59	maximum	maximum	ADJ
easat-6021	88	60	numbers	number	NOUN
easat-6021	88	61	of	of	ADP
easat-6021	88	62	years	year	NOUN
easat-6021	88	63	during	during	ADP
easat-6021	88	64	which	which	PRON
easat-6021	88	65	a	a	DET
easat-6021	88	66	registered	register	VERB
easat-6021	88	67	accounting	accounting	NOUN
easat-6021	88	68	firm	firm	NOUN
easat-6021	88	69	may	may	AUX
easat-6021	88	70	be	be	AUX
easat-6021	88	71	an	an	DET
easat-6021	88	72	auditor	auditor	NOUN
easat-6021	88	73	for	for	ADP
easat-6021	88	74	a	a	DET
easat-6021	88	75	particular	particular	ADJ
easat-6021	88	76	client	client	NOUN
easat-6021	88	77	[	[	X
easat-6021	88	78	29	29	NUM
easat-6021	88	79	]	]	PUNCT
easat-6021	88	80	.	.	PUNCT
easat-6021	89	1	the	the	DET
easat-6021	89	2	us	us	PROPN
easat-6021	89	3	sarbanes	sarbanes	PROPN
easat-6021	89	4	-	-	PUNCT
easat-6021	89	5	oxley	oxley	PROPN
easat-6021	89	6	act	act	PROPN
easat-6021	89	7	,	,	PUNCT
easat-6021	89	8	which	which	PRON
easat-6021	89	9	was	be	AUX
easat-6021	89	10	issued	issue	VERB
easat-6021	89	11	in	in	ADP
easat-6021	89	12	2002	2002	NUM
easat-6021	89	13	,	,	PUNCT
easat-6021	89	14	came	come	VERB
easat-6021	89	15	as	as	ADP
easat-6021	89	16	a	a	DET
easat-6021	89	17	result	result	NOUN
easat-6021	89	18	of	of	ADP
easat-6021	89	19	the	the	DET
easat-6021	89	20	repercussions	repercussion	NOUN
easat-6021	89	21	of	of	ADP
easat-6021	89	22	the	the	DET
easat-6021	89	23	severe	severe	ADJ
easat-6021	89	24	financial	financial	ADJ
easat-6021	89	25	violations	violation	NOUN
easat-6021	89	26	that	that	PRON
easat-6021	89	27	led	lead	VERB
easat-6021	89	28	to	to	ADP
easat-6021	89	29	the	the	DET
easat-6021	89	30	collapse	collapse	NOUN
easat-6021	89	31	of	of	ADP
easat-6021	89	32	enron	enron	PROPN
easat-6021	89	33	energy	energy	NOUN
easat-6021	89	34	company	company	NOUN
easat-6021	89	35	,	,	PUNCT
easat-6021	89	36	and	and	CCONJ
easat-6021	89	37	addressed	address	VERB
easat-6021	89	38	the	the	DET
easat-6021	89	39	issue	issue	NOUN
easat-6021	89	40	of	of	ADP
easat-6021	89	41	ag	ag	PROPN
easat-6021	89	42	,	,	PUNCT
easat-6021	89	43	as	as	SCONJ
easat-6021	89	44	section	section	NOUN
easat-6021	89	45	203	203	NUM
easat-6021	89	46	of	of	ADP
easat-6021	89	47	the	the	DET
easat-6021	89	48	act	act	NOUN
easat-6021	89	49	stipulated	stipulate	VERB
easat-6021	89	50	the	the	DET
easat-6021	89	51	necessity	necessity	NOUN
easat-6021	89	52	of	of	ADP
easat-6021	89	53	ag	ag	PROPN
easat-6021	89	54	responsible	responsible	ADJ
easat-6021	89	55	for	for	ADP
easat-6021	89	56	the	the	DET
easat-6021	89	57	audit	audit	NOUN
easat-6021	89	58	of	of	ADP
easat-6021	89	59	the	the	DET
easat-6021	89	60	financial	financial	ADJ
easat-6021	89	61	statements	statement	NOUN
easat-6021	89	62	,	,	PUNCT
easat-6021	89	63	after	after	ADP
easat-6021	89	64	five	five	NUM
easat-6021	89	65	years	year	NOUN
easat-6021	89	66	of	of	ADP
easat-6021	89	67	performing	perform	VERB
easat-6021	89	68	the	the	DET
easat-6021	89	69	auditing	auditing	NOUN
easat-6021	89	70	tasks	task	NOUN
easat-6021	89	71	of	of	ADP
easat-6021	89	72	the	the	DET
easat-6021	89	73	same	same	ADJ
easat-6021	89	74	company	company	NOUN
easat-6021	89	75	[	[	X
easat-6021	89	76	30	30	NUM
easat-6021	89	77	]	]	PUNCT
easat-6021	89	78	.	.	PUNCT
easat-6021	90	1	an	an	DET
easat-6021	90	2	extended	extended	ADJ
easat-6021	90	3	relationship	relationship	NOUN
easat-6021	90	4	between	between	ADP
easat-6021	90	5	the	the	DET
easat-6021	90	6	auditor	auditor	NOUN
easat-6021	90	7	and	and	CCONJ
easat-6021	90	8	the	the	DET
easat-6021	90	9	audited	audit	VERB
easat-6021	90	10	company	company	NOUN
easat-6021	90	11	may	may	AUX
easat-6021	90	12	jeopardize	jeopardize	VERB
easat-6021	90	13	the	the	DET
easat-6021	90	14	auditor	auditor	NOUN
easat-6021	90	15	’s	’s	PART
easat-6021	90	16	independence	independence	NOUN
easat-6021	90	17	,	,	PUNCT
easat-6021	90	18	as	as	SCONJ
easat-6021	90	19	a	a	DET
easat-6021	90	20	prolonged	prolonged	ADJ
easat-6021	90	21	association	association	NOUN
easat-6021	90	22	increases	increase	VERB
easat-6021	90	23	the	the	DET
easat-6021	90	24	risk	risk	NOUN
easat-6021	90	25	of	of	ADP
easat-6021	90	26	bias	bias	NOUN
easat-6021	90	27	,	,	PUNCT
easat-6021	90	28	the	the	PRON
easat-6021	90	29	more	more	ADV
easat-6021	90	30	likely	likely	ADJ
easat-6021	90	31	the	the	DET
easat-6021	90	32	auditor	auditor	NOUN
easat-6021	90	33	will	will	AUX
easat-6021	90	34	become	become	VERB
easat-6021	90	35	more	more	ADV
easat-6021	90	36	loyal	loyal	ADJ
easat-6021	90	37	to	to	ADP
easat-6021	90	38	them	they	PRON
easat-6021	90	39	and	and	CCONJ
easat-6021	90	40	ignore	ignore	VERB
easat-6021	90	41	their	their	PRON
easat-6021	90	42	professional	professional	ADJ
easat-6021	90	43	doubts	doubt	NOUN
easat-6021	90	44	in	in	ADP
easat-6021	90	45	conducting	conduct	VERB
easat-6021	90	46	the	the	DET
easat-6021	90	47	audit	audit	NOUN
easat-6021	90	48	[	[	X
easat-6021	90	49	31	31	NUM
easat-6021	90	50	]	]	PUNCT
easat-6021	90	51	.	.	PUNCT
easat-6021	91	1	according	accord	VERB
easat-6021	91	2	to	to	ADP
easat-6021	91	3	suryandari	suryandari	PROPN
easat-6021	91	4	,	,	PUNCT
easat-6021	91	5	et	et	PROPN
easat-6021	91	6	al	al	PROPN
easat-6021	91	7	.	.	PUNCT
easat-6021	92	1	[	[	X
easat-6021	92	2	32	32	NUM
easat-6021	92	3	]	]	PUNCT
easat-6021	92	4	some	some	DET
easat-6021	92	5	companies	company	NOUN
easat-6021	92	6	change	change	VERB
easat-6021	92	7	the	the	DET
easat-6021	92	8	auditor	auditor	NOUN
easat-6021	92	9	to	to	PART
easat-6021	92	10	reduce	reduce	VERB
easat-6021	92	11	the	the	DET
easat-6021	92	12	possibility	possibility	NOUN
easat-6021	92	13	of	of	ADP
easat-6021	92	14	detecting	detect	VERB
easat-6021	92	15	fraudulent	fraudulent	ADJ
easat-6021	92	16	financial	financial	ADJ
easat-6021	92	17	statements	statement	NOUN
easat-6021	92	18	because	because	SCONJ
easat-6021	92	19	the	the	DET
easat-6021	92	20	replacement	replacement	NOUN
easat-6021	92	21	auditor	auditor	NOUN
easat-6021	92	22	does	do	AUX
easat-6021	92	23	not	not	PART
easat-6021	92	24	understand	understand	VERB
easat-6021	92	25	the	the	DET
easat-6021	92	26	actual	actual	ADJ
easat-6021	92	27	state	state	NOUN
easat-6021	92	28	of	of	ADP
easat-6021	92	29	the	the	DET
easat-6021	92	30	audited	audited	ADJ
easat-6021	92	31	company	company	NOUN
easat-6021	92	32	.	.	PUNCT
easat-6021	93	1	quick	quick	ADJ
easat-6021	93	2	and	and	CCONJ
easat-6021	93	3	schmidt	schmidt	ADJ
easat-6021	93	4	[	[	X
easat-6021	93	5	33	33	NUM
easat-6021	93	6	]	]	PUNCT
easat-6021	93	7	defined	define	VERB
easat-6021	93	8	ag	ag	PROPN
easat-6021	93	9	as	as	ADP
easat-6021	93	10	an	an	DET
easat-6021	93	11	appropriate	appropriate	ADJ
easat-6021	93	12	organizational	organizational	ADJ
easat-6021	93	13	approach	approach	NOUN
easat-6021	93	14	to	to	PART
easat-6021	93	15	decrease	decrease	VERB
easat-6021	93	16	the	the	DET
easat-6021	93	17	economic	economic	ADJ
easat-6021	93	18	interdependence	interdependence	NOUN
easat-6021	93	19	between	between	ADP
easat-6021	93	20	the	the	DET
easat-6021	93	21	auditor	auditor	NOUN
easat-6021	93	22	/	/	SYM
easat-6021	93	23	audit	audit	NOUN
easat-6021	93	24	firms	firm	NOUN
easat-6021	93	25	and	and	CCONJ
easat-6021	93	26	the	the	DET
easat-6021	93	27	audited	audit	VERB
easat-6021	93	28	company	company	NOUN
easat-6021	93	29	and	and	CCONJ
easat-6021	93	30	reduce	reduce	VERB
easat-6021	93	31	the	the	DET
easat-6021	93	32	possibility	possibility	NOUN
easat-6021	93	33	of	of	ADP
easat-6021	93	34	weakening	weaken	VERB
easat-6021	93	35	the	the	DET
easat-6021	93	36	auditor	auditor	NOUN
easat-6021	93	37	’s	’s	PART
easat-6021	93	38	independence	independence	NOUN
easat-6021	93	39	and	and	CCONJ
easat-6021	93	40	audit	audit	NOUN
easat-6021	93	41	quality	quality	NOUN
easat-6021	93	42	.	.	PUNCT
easat-6021	94	1	hammoud	hammoud	PROPN
easat-6021	94	2	and	and	CCONJ
easat-6021	94	3	al	al	PROPN
easat-6021	94	4	fatlawi	fatlawi	PROPN
easat-6021	95	1	[	[	X
easat-6021	95	2	34	34	NUM
easat-6021	95	3	]	]	PUNCT
easat-6021	95	4	see	see	VERB
easat-6021	95	5	that	that	SCONJ
easat-6021	95	6	ag	ag	PROPN
easat-6021	95	7	is	be	AUX
easat-6021	95	8	a	a	DET
easat-6021	95	9	decision	decision	NOUN
easat-6021	95	10	that	that	PRON
easat-6021	95	11	directs	direct	VERB
easat-6021	95	12	the	the	DET
easat-6021	95	13	company	company	NOUN
easat-6021	95	14	to	to	PART
easat-6021	95	15	terminate	terminate	VERB
easat-6021	95	16	the	the	DET
easat-6021	95	17	association	association	NOUN
easat-6021	95	18	with	with	ADP
easat-6021	95	19	the	the	DET
easat-6021	95	20	current	current	ADJ
easat-6021	95	21	auditor	auditor	NOUN
easat-6021	95	22	and	and	CCONJ
easat-6021	95	23	replace	replace	VERB
easat-6021	95	24	him	he	PRON
easat-6021	95	25	with	with	ADP
easat-6021	95	26	another	another	PRON
easat-6021	95	27	,	,	PUNCT
easat-6021	95	28	even	even	ADV
easat-6021	95	29	though	though	SCONJ
easat-6021	95	30	these	these	DET
easat-6021	95	31	professional	professional	ADJ
easat-6021	95	32	tasks	task	NOUN
easat-6021	95	33	provided	provide	VERB
easat-6021	95	34	by	by	ADP
easat-6021	95	35	the	the	DET
easat-6021	95	36	current	current	ADJ
easat-6021	95	37	auditor	auditor	NOUN
easat-6021	95	38	were	be	AUX
easat-6021	95	39	complete	complete	ADJ
easat-6021	95	40	.	.	PUNCT
easat-6021	96	1	the	the	DET
easat-6021	96	2	company	company	NOUN
easat-6021	96	3	must	must	AUX
easat-6021	96	4	change	change	VERB
easat-6021	96	5	the	the	DET
easat-6021	96	6	auditor	auditor	NOUN
easat-6021	96	7	every	every	DET
easat-6021	96	8	specific	specific	ADJ
easat-6021	96	9	period	period	NOUN
easat-6021	96	10	.	.	PUNCT
easat-6021	97	1	3.2	3.2	NUM
easat-6021	97	2	.	.	PUNCT
easat-6021	98	1	earnings	earning	NOUN
easat-6021	98	2	management	management	NOUN
easat-6021	98	3	practice	practice	NOUN
easat-6021	98	4	professional	professional	ADJ
easat-6021	98	5	and	and	CCONJ
easat-6021	98	6	academic	academic	ADJ
easat-6021	98	7	accounting	accounting	NOUN
easat-6021	98	8	thought	thought	NOUN
easat-6021	98	9	has	have	AUX
easat-6021	98	10	recently	recently	ADV
easat-6021	98	11	paid	pay	VERB
easat-6021	98	12	increasing	increase	VERB
easat-6021	98	13	attention	attention	NOUN
easat-6021	98	14	to	to	ADP
easat-6021	98	15	emps	emp	NOUN
easat-6021	98	16	[	[	X
easat-6021	98	17	35	35	NUM
easat-6021	98	18	]	]	PUNCT
easat-6021	98	19	.	.	PUNCT
easat-6021	99	1	this	this	PRON
easat-6021	99	2	is	be	AUX
easat-6021	99	3	due	due	ADJ
easat-6021	99	4	to	to	ADP
easat-6021	99	5	the	the	DET
easat-6021	99	6	importance	importance	NOUN
easat-6021	99	7	of	of	ADP
easat-6021	99	8	the	the	DET
easat-6021	99	9	net	net	ADJ
easat-6021	99	10	profit	profit	NOUN
easat-6021	99	11	figure	figure	NOUN
easat-6021	99	12	prepared	prepare	VERB
easat-6021	99	13	on	on	ADP
easat-6021	99	14	an	an	DET
easat-6021	99	15	accrual	accrual	ADJ
easat-6021	99	16	basis	basis	NOUN
easat-6021	99	17	,	,	PUNCT
easat-6021	99	18	as	as	SCONJ
easat-6021	99	19	it	it	PRON
easat-6021	99	20	is	be	AUX
easat-6021	99	21	one	one	NUM
easat-6021	99	22	of	of	ADP
easat-6021	99	23	the	the	DET
easat-6021	99	24	most	most	ADV
easat-6021	99	25	important	important	ADJ
easat-6021	99	26	variables	variable	NOUN
easat-6021	99	27	that	that	SCONJ
easat-6021	99	28	many	many	ADJ
easat-6021	99	29	users	user	NOUN
easat-6021	99	30	of	of	ADP
easat-6021	99	31	accounting	accounting	NOUN
easat-6021	99	32	information	information	NOUN
easat-6021	99	33	rely	rely	VERB
easat-6021	99	34	on	on	ADP
easat-6021	99	35	from	from	ADP
easat-6021	99	36	within	within	ADP
easat-6021	99	37	or	or	CCONJ
easat-6021	99	38	outside	outside	ADP
easat-6021	99	39	the	the	DET
easat-6021	99	40	company	company	NOUN
easat-6021	99	41	in	in	ADP
easat-6021	99	42	making	make	VERB
easat-6021	99	43	operational	operational	ADJ
easat-6021	99	44	investments	investment	NOUN
easat-6021	99	45	and	and	CCONJ
easat-6021	99	46	funding	fund	VERB
easat-6021	99	47	financial	financial	ADJ
easat-6021	99	48	decisions	decision	NOUN
easat-6021	99	49	.	.	PUNCT
easat-6021	100	1	in	in	ADP
easat-6021	100	2	addition	addition	NOUN
easat-6021	100	3	,	,	PUNCT
easat-6021	100	4	it	it	PRON
easat-6021	100	5	represents	represent	VERB
easat-6021	100	6	the	the	DET
easat-6021	100	7	best	good	ADJ
easat-6021	100	8	measure	measure	NOUN
easat-6021	100	9	in	in	ADP
easat-6021	100	10	evaluating	evaluate	VERB
easat-6021	100	11	the	the	DET
easat-6021	100	12	company	company	NOUN
easat-6021	100	13	's	's	PART
easat-6021	100	14	current	current	ADJ
easat-6021	100	15	performance	performance	NOUN
easat-6021	100	16	in	in	ADP
easat-6021	100	17	preparing	prepare	VERB
easat-6021	100	18	predictive	predictive	ADJ
easat-6021	100	19	studies	study	NOUN
easat-6021	100	20	on	on	ADP
easat-6021	100	21	its	its	PRON
easat-6021	100	22	future	future	ADJ
easat-6021	100	23	performance	performance	NOUN
easat-6021	100	24	.	.	PUNCT
easat-6021	101	1	one	one	NUM
easat-6021	101	2	of	of	ADP
easat-6021	101	3	the	the	DET
easat-6021	101	4	important	important	ADJ
easat-6021	101	5	indicators	indicator	NOUN
easat-6021	101	6	for	for	ADP
easat-6021	101	7	determining	determine	VERB
easat-6021	101	8	the	the	DET
easat-6021	101	9	company	company	NOUN
easat-6021	101	10	's	's	PART
easat-6021	101	11	share	share	NOUN
easat-6021	101	12	price	price	NOUN
easat-6021	101	13	in	in	ADP
easat-6021	101	14	the	the	DET
easat-6021	101	15	stock	stock	NOUN
easat-6021	101	16	market	market	NOUN
easat-6021	101	17	,	,	PUNCT
easat-6021	101	18	and	and	CCONJ
easat-6021	101	19	thus	thus	ADV
easat-6021	101	20	the	the	DET
easat-6021	101	21	possibility	possibility	NOUN
easat-6021	101	22	of	of	ADP
easat-6021	101	23	judging	judge	VERB
easat-6021	101	24	the	the	DET
easat-6021	101	25	extent	extent	NOUN
easat-6021	101	26	of	of	ADP
easat-6021	101	27	management	management	NOUN
easat-6021	101	28	's	's	PART
easat-6021	101	29	efficiency	efficiency	NOUN
easat-6021	101	30	in	in	ADP
easat-6021	101	31	using	use	VERB
easat-6021	101	32	available	available	ADJ
easat-6021	101	33	resources	resource	NOUN
easat-6021	101	34	[	[	X
easat-6021	101	35	36	36	NUM
easat-6021	101	36	,	,	PUNCT
easat-6021	101	37	37	37	NUM
easat-6021	101	38	]	]	PUNCT
easat-6021	101	39	.	.	PUNCT
easat-6021	102	1	negative	negative	ADJ
easat-6021	102	2	practices	practice	NOUN
easat-6021	102	3	by	by	ADP
easat-6021	102	4	corporate	corporate	ADJ
easat-6021	102	5	executives	executive	NOUN
easat-6021	102	6	have	have	AUX
easat-6021	102	7	increased	increase	VERB
easat-6021	102	8	in	in	ADP
easat-6021	102	9	the	the	DET
easat-6021	102	10	early	early	ADJ
easat-6021	102	11	2000s	2000s	NUM
easat-6021	102	12	,	,	PUNCT
easat-6021	102	13	which	which	PRON
easat-6021	102	14	in	in	ADP
easat-6021	102	15	turn	turn	NOUN
easat-6021	102	16	led	lead	VERB
easat-6021	102	17	to	to	ADP
easat-6021	102	18	the	the	DET
easat-6021	102	19	failure	failure	NOUN
easat-6021	102	20	of	of	ADP
easat-6021	102	21	these	these	DET
easat-6021	102	22	companies	company	NOUN
easat-6021	102	23	and	and	CCONJ
easat-6021	102	24	the	the	DET
easat-6021	102	25	emergence	emergence	NOUN
easat-6021	102	26	of	of	ADP
easat-6021	102	27	a	a	DET
easat-6021	102	28	term	term	NOUN
easat-6021	102	29	called	call	VERB
easat-6021	102	30	emps	emp	NOUN
easat-6021	102	31	as	as	ADP
easat-6021	102	32	a	a	DET
easat-6021	102	33	result	result	NOUN
easat-6021	102	34	of	of	ADP
easat-6021	102	35	the	the	DET
easat-6021	102	36	manipulation	manipulation	NOUN
easat-6021	102	37	and	and	CCONJ
easat-6021	102	38	deliberate	deliberate	ADJ
easat-6021	102	39	distortion	distortion	NOUN
easat-6021	102	40	of	of	ADP
easat-6021	102	41	accounting	accounting	NOUN
easat-6021	102	42	data	datum	NOUN
easat-6021	102	43	to	to	PART
easat-6021	102	44	influence	influence	VERB
easat-6021	102	45	the	the	DET
easat-6021	102	46	desired	desire	VERB
easat-6021	102	47	financial	financial	ADJ
easat-6021	102	48	results	result	NOUN
easat-6021	102	49	reported	report	VERB
easat-6021	102	50	by	by	ADP
easat-6021	102	51	these	these	DET
easat-6021	102	52	companies	company	NOUN
easat-6021	102	53	.	.	PUNCT
easat-6021	103	1	cases	case	NOUN
easat-6021	103	2	of	of	ADP
easat-6021	103	3	financial	financial	ADJ
easat-6021	103	4	distress	distress	NOUN
easat-6021	103	5	collapse	collapse	NOUN
easat-6021	103	6	and	and	CCONJ
easat-6021	103	7	financial	financial	ADJ
easat-6021	103	8	scandals	scandal	NOUN
easat-6021	103	9	of	of	ADP
easat-6021	103	10	major	major	ADJ
easat-6021	103	11	jointstock	jointstock	NOUN
easat-6021	103	12	companies	company	NOUN
easat-6021	103	13	in	in	ADP
easat-6021	103	14	global	global	ADJ
easat-6021	103	15	markets	market	NOUN
easat-6021	103	16	such	such	ADJ
easat-6021	103	17	as	as	ADP
easat-6021	103	18	enron	enron	PROPN
easat-6021	103	19	energy	energy	NOUN
easat-6021	103	20	in	in	ADP
easat-6021	103	21	2001	2001	NUM
easat-6021	103	22	,	,	PUNCT
easat-6021	103	23	world	world	NOUN
easat-6021	103	24	com	com	NOUN
easat-6021	103	25	communications	communication	NOUN
easat-6021	103	26	in	in	ADP
easat-6021	103	27	2003	2003	NUM
easat-6021	103	28	,	,	PUNCT
easat-6021	103	29	zxerox	zxerox	NOUN
easat-6021	103	30	,	,	PUNCT
easat-6021	103	31	an	an	DET
easat-6021	103	32	american	american	ADJ
easat-6021	103	33	company	company	NOUN
easat-6021	103	34	specializing	specialize	VERB
easat-6021	103	35	in	in	ADP
easat-6021	103	36	selling	sell	VERB
easat-6021	103	37	printed	print	VERB
easat-6021	103	38	and	and	CCONJ
easat-6021	103	39	digital	digital	ADJ
easat-6021	103	40	document	document	NOUN
easat-6021	103	41	products	product	NOUN
easat-6021	103	42	and	and	CCONJ
easat-6021	103	43	services	service	NOUN
easat-6021	103	44	,	,	PUNCT
easat-6021	103	45	general	general	ADJ
easat-6021	103	46	motors	motors	PROPN
easat-6021	103	47	,	,	PUNCT
easat-6021	103	48	an	an	DET
easat-6021	103	49	american	american	ADJ
easat-6021	103	50	company	company	NOUN
easat-6021	103	51	specializing	specialize	VERB
easat-6021	103	52	in	in	ADP
easat-6021	103	53	manufacturing	manufacturing	NOUN
easat-6021	103	54	cars	car	NOUN
easat-6021	103	55	,	,	PUNCT
easat-6021	103	56	and	and	CCONJ
easat-6021	103	57	parmalat	parmalat	NOUN
easat-6021	103	58	,	,	PUNCT
easat-6021	103	59	an	an	DET
easat-6021	103	60	italian	italian	ADJ
easat-6021	103	61	food	food	NOUN
easat-6021	103	62	company	company	NOUN
easat-6021	103	63	in	in	ADP
easat-6021	103	64	2003	2003	NUM
easat-6021	103	65	,	,	PUNCT
easat-6021	103	66	and	and	CCONJ
easat-6021	103	67	other	other	ADJ
easat-6021	103	68	companies	company	NOUN
easat-6021	103	69	have	have	AUX
easat-6021	103	70	led	lead	VERB
easat-6021	103	71	to	to	ADP
easat-6021	103	72	a	a	DET
easat-6021	103	73	loss	loss	NOUN
easat-6021	103	74	of	of	ADP
easat-6021	103	75	confidence	confidence	NOUN
easat-6021	103	76	in	in	ADP
easat-6021	103	77	the	the	DET
easat-6021	103	78	financial	financial	ADJ
easat-6021	103	79	markets	market	NOUN
easat-6021	103	80	on	on	ADP
easat-6021	103	81	the	the	DET
easat-6021	103	82	one	one	NUM
easat-6021	103	83	hand	hand	NOUN
easat-6021	103	84	,	,	PUNCT
easat-6021	103	85	and	and	CCONJ
easat-6021	103	86	in	in	ADP
easat-6021	103	87	the	the	DET
easat-6021	103	88	auditing	auditing	NOUN
easat-6021	103	89	profession	profession	NOUN
easat-6021	103	90	,	,	PUNCT
easat-6021	103	91	auditors	auditor	NOUN
easat-6021	103	92	and	and	CCONJ
easat-6021	103	93	audit	audit	NOUN
easat-6021	103	94	offices	office	NOUN
easat-6021	103	95	on	on	ADP
easat-6021	103	96	the	the	DET
easat-6021	103	97	other	other	ADJ
easat-6021	103	98	hand	hand	NOUN
easat-6021	103	99	,	,	PUNCT
easat-6021	103	100	in	in	ADP
easat-6021	103	101	addition	addition	NOUN
easat-6021	103	102	to	to	ADP
easat-6021	103	103	the	the	DET
easat-6021	103	104	decline	decline	NOUN
easat-6021	103	105	in	in	ADP
easat-6021	103	106	the	the	DET
easat-6021	103	107	quality	quality	NOUN
easat-6021	103	108	of	of	ADP
easat-6021	103	109	accounting	accounting	NOUN
easat-6021	103	110	information	information	NOUN
easat-6021	103	111	included	include	VERB
easat-6021	103	112	in	in	ADP
easat-6021	103	113	companies	company	NOUN
easat-6021	103	114	’	'	PUNCT
easat-6021	103	115	financial	financial	ADJ
easat-6021	103	116	reports	report	NOUN
easat-6021	103	117	[	[	X
easat-6021	103	118	38	38	NUM
easat-6021	103	119	]	]	PUNCT
easat-6021	103	120	.	.	PUNCT
easat-6021	104	1	the	the	DET
easat-6021	104	2	phenomenon	phenomenon	NOUN
easat-6021	104	3	of	of	ADP
easat-6021	104	4	emps	emp	NOUN
easat-6021	104	5	has	have	AUX
easat-6021	104	6	become	become	VERB
easat-6021	104	7	a	a	DET
easat-6021	104	8	matter	matter	NOUN
easat-6021	104	9	of	of	ADP
easat-6021	104	10	great	great	ADJ
easat-6021	104	11	interest	interest	NOUN
easat-6021	104	12	to	to	ADP
easat-6021	104	13	researchers	researcher	NOUN
easat-6021	104	14	due	due	ADP
easat-6021	104	15	to	to	ADP
easat-6021	104	16	its	its	PRON
easat-6021	104	17	significant	significant	ADJ
easat-6021	104	18	impact	impact	NOUN
easat-6021	104	19	on	on	ADP
easat-6021	104	20	the	the	DET
easat-6021	104	21	credibility	credibility	NOUN
easat-6021	104	22	of	of	ADP
easat-6021	104	23	financial	financial	ADJ
easat-6021	104	24	statements	statement	NOUN
easat-6021	104	25	.	.	PUNCT
easat-6021	105	1	professional	professional	ADJ
easat-6021	105	2	organizations	organization	NOUN
easat-6021	105	3	such	such	ADJ
easat-6021	105	4	as	as	ADP
easat-6021	105	5	the	the	DET
easat-6021	105	6	us	us	PROPN
easat-6021	105	7	securities	securities	PROPN
easat-6021	105	8	and	and	CCONJ
easat-6021	105	9	exchange	exchange	PROPN
easat-6021	105	10	commission	commission	PROPN
easat-6021	105	11	and	and	CCONJ
easat-6021	105	12	the	the	DET
easat-6021	105	13	new	new	PROPN
easat-6021	105	14	york	york	PROPN
easat-6021	105	15	stock	stock	PROPN
easat-6021	105	16	exchange	exchange	PROPN
easat-6021	105	17	have	have	AUX
easat-6021	105	18	also	also	ADV
easat-6021	105	19	paid	pay	VERB
easat-6021	105	20	attention	attention	NOUN
easat-6021	105	21	to	to	ADP
easat-6021	105	22	this	this	DET
easat-6021	105	23	phenomenon	phenomenon	NOUN
easat-6021	105	24	to	to	PART
easat-6021	105	25	study	study	VERB
easat-6021	105	26	and	and	CCONJ
easat-6021	105	27	analyze	analyze	VERB
easat-6021	105	28	it	it	PRON
easat-6021	105	29	,	,	PUNCT
easat-6021	105	30	find	find	VERB
easat-6021	105	31	its	its	PRON
easat-6021	105	32	causes	cause	NOUN
easat-6021	105	33	,	,	PUNCT
easat-6021	105	34	and	and	CCONJ
easat-6021	105	35	try	try	VERB
easat-6021	105	36	to	to	PART
easat-6021	105	37	reduce	reduce	VERB
easat-6021	105	38	it	it	PRON
easat-6021	105	39	.	.	PUNCT
easat-6021	106	1	this	this	DET
easat-6021	106	2	interest	interest	NOUN
easat-6021	106	3	resulted	result	VERB
easat-6021	106	4	from	from	ADP
easat-6021	106	5	the	the	DET
easat-6021	106	6	financial	financial	ADJ
easat-6021	106	7	scandals	scandal	NOUN
easat-6021	106	8	many	many	ADJ
easat-6021	106	9	major	major	ADJ
easat-6021	106	10	companies	company	NOUN
easat-6021	106	11	were	be	AUX
easat-6021	106	12	exposed	expose	VERB
easat-6021	106	13	to	to	ADP
easat-6021	106	14	,	,	PUNCT
easat-6021	106	15	such	such	ADJ
easat-6021	106	16	as	as	ADP
easat-6021	106	17	enron	enron	PROPN
easat-6021	106	18	&	&	CCONJ
easat-6021	106	19	world	world	PROPN
easat-6021	106	20	com	com	PROPN
easat-6021	106	21	,	,	PUNCT
easat-6021	106	22	which	which	PRON
easat-6021	106	23	declared	declare	VERB
easat-6021	106	24	bankruptcy	bankruptcy	NOUN
easat-6021	106	25	[	[	X
easat-6021	106	26	39	39	NUM
easat-6021	106	27	]	]	PUNCT
easat-6021	106	28	.	.	PUNCT
easat-6021	107	1	a	a	DET
easat-6021	107	2	study	study	NOUN
easat-6021	107	3	of	of	ADP
easat-6021	107	4	anggita	anggita	NOUN
easat-6021	107	5	,	,	PUNCT
easat-6021	107	6	et	et	PROPN
easat-6021	107	7	al	al	PROPN
easat-6021	107	8	.	.	PUNCT
easat-6021	108	1	[	[	X
easat-6021	108	2	40	40	NUM
easat-6021	108	3	]	]	PUNCT
easat-6021	108	4	defined	define	VERB
easat-6021	108	5	emps	emp	NOUN
easat-6021	108	6	as	as	ADP
easat-6021	108	7	the	the	DET
easat-6021	108	8	purposeful	purposeful	ADJ
easat-6021	108	9	intervention	intervention	NOUN
easat-6021	108	10	by	by	ADP
easat-6021	108	11	the	the	DET
easat-6021	108	12	company	company	NOUN
easat-6021	108	13	's	's	PART
easat-6021	108	14	management	management	NOUN
easat-6021	108	15	in	in	ADP
easat-6021	108	16	preparing	prepare	VERB
easat-6021	108	17	external	external	ADJ
easat-6021	108	18	financial	financial	ADJ
easat-6021	108	19	reports	report	NOUN
easat-6021	108	20	to	to	PART
easat-6021	108	21	obtain	obtain	VERB
easat-6021	108	22	some	some	DET
easat-6021	108	23	private	private	ADJ
easat-6021	108	24	gains	gain	NOUN
easat-6021	108	25	.	.	PUNCT
easat-6021	109	1	a	a	DET
easat-6021	109	2	study	study	NOUN
easat-6021	109	3	of	of	ADP
easat-6021	109	4	rajeevan	rajeevan	NOUN
easat-6021	109	5	and	and	CCONJ
easat-6021	109	6	ajward	ajward	NOUN
easat-6021	109	7	[	[	X
easat-6021	109	8	41	41	NUM
easat-6021	109	9	]	]	SYM
easat-6021	109	10	493	493	NUM
easat-6021	109	11	edelweiss	edelweiss	PROPN
easat-6021	109	12	applied	apply	VERB
easat-6021	109	13	science	science	NOUN
easat-6021	109	14	and	and	CCONJ
easat-6021	109	15	technology	technology	NOUN
easat-6021	109	16	issn	issn	PROPN
easat-6021	109	17	:	:	PUNCT
easat-6021	109	18	2576	2576	NUM
easat-6021	109	19	-	-	SYM
easat-6021	109	20	8484	8484	NUM
easat-6021	109	21	vol	vol	NOUN
easat-6021	109	22	.	.	PROPN
easat-6021	110	1	9	9	NUM
easat-6021	110	2	,	,	PUNCT
easat-6021	110	3	no	no	INTJ
easat-6021	110	4	.	.	NOUN
easat-6021	111	1	4	4	NUM
easat-6021	111	2	:	:	PUNCT
easat-6021	111	3	489	489	NUM
easat-6021	111	4	-	-	SYM
easat-6021	111	5	502	502	NUM
easat-6021	111	6	,	,	PUNCT
easat-6021	111	7	2025	2025	NUM
easat-6021	111	8	doi	doi	NOUN
easat-6021	111	9	:	:	PUNCT
easat-6021	111	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	111	11	©	©	PROPN
easat-6021	111	12	2025	2025	NUM
easat-6021	111	13	by	by	ADP
easat-6021	111	14	the	the	DET
easat-6021	111	15	authors	author	NOUN
easat-6021	111	16	;	;	PUNCT
easat-6021	111	17	licensee	licensee	PROPN
easat-6021	111	18	learning	learning	NOUN
easat-6021	111	19	gate	gate	PROPN
easat-6021	111	20	indicated	indicate	VERB
easat-6021	111	21	that	that	SCONJ
easat-6021	111	22	emps	emp	NOUN
easat-6021	111	23	is	be	AUX
easat-6021	111	24	a	a	DET
easat-6021	111	25	series	series	NOUN
easat-6021	111	26	of	of	ADP
easat-6021	111	27	arrangements	arrangement	NOUN
easat-6021	111	28	taken	take	VERB
easat-6021	111	29	by	by	ADP
easat-6021	111	30	the	the	DET
easat-6021	111	31	company	company	NOUN
easat-6021	111	32	's	's	PART
easat-6021	111	33	management	management	NOUN
easat-6021	111	34	to	to	PART
easat-6021	111	35	enhance	enhance	VERB
easat-6021	111	36	the	the	DET
easat-6021	111	37	current	current	ADJ
easat-6021	111	38	reported	report	VERB
easat-6021	111	39	profits	profit	NOUN
easat-6021	111	40	without	without	ADP
easat-6021	111	41	a	a	DET
easat-6021	111	42	corresponding	corresponding	ADJ
easat-6021	111	43	growth	growth	NOUN
easat-6021	111	44	in	in	ADP
easat-6021	111	45	the	the	DET
easat-6021	111	46	company	company	NOUN
easat-6021	111	47	's	's	PART
easat-6021	111	48	long	long	ADJ
easat-6021	111	49	-	-	PUNCT
easat-6021	111	50	term	term	NOUN
easat-6021	111	51	profitability	profitability	NOUN
easat-6021	111	52	.	.	PUNCT
easat-6021	112	1	3.3	3.3	NUM
easat-6021	112	2	.	.	PUNCT
easat-6021	113	1	the	the	DET
easat-6021	113	2	relevance	relevance	NOUN
easat-6021	113	3	of	of	ADP
easat-6021	113	4	the	the	DET
easat-6021	113	5	accounting	accounting	NOUN
easat-6021	113	6	information	information	NOUN
easat-6021	113	7	value	value	VERB
easat-6021	113	8	the	the	DET
easat-6021	113	9	interest	interest	NOUN
easat-6021	113	10	in	in	ADP
easat-6021	113	11	the	the	DET
easat-6021	113	12	relevance	relevance	NOUN
easat-6021	113	13	and	and	CCONJ
easat-6021	113	14	aivr	aivr	NOUN
easat-6021	113	15	has	have	AUX
easat-6021	113	16	increased	increase	VERB
easat-6021	113	17	,	,	PUNCT
easat-6021	113	18	especially	especially	ADV
easat-6021	113	19	after	after	ADP
easat-6021	113	20	the	the	DET
easat-6021	113	21	increase	increase	NOUN
easat-6021	113	22	in	in	ADP
easat-6021	113	23	cases	case	NOUN
easat-6021	113	24	of	of	ADP
easat-6021	113	25	financial	financial	ADJ
easat-6021	113	26	collapse	collapse	NOUN
easat-6021	113	27	and	and	CCONJ
easat-6021	113	28	bankruptcy	bankruptcy	NOUN
easat-6021	113	29	of	of	ADP
easat-6021	113	30	major	major	ADJ
easat-6021	113	31	companies	company	NOUN
easat-6021	113	32	in	in	ADP
easat-6021	113	33	different	different	ADJ
easat-6021	113	34	countries	country	NOUN
easat-6021	113	35	worldwide	worldwide	ADV
easat-6021	113	36	.	.	PUNCT
easat-6021	114	1	this	this	PRON
easat-6021	114	2	has	have	AUX
easat-6021	114	3	led	lead	VERB
easat-6021	114	4	to	to	ADP
easat-6021	114	5	investors	investor	NOUN
easat-6021	114	6	and	and	CCONJ
easat-6021	114	7	other	other	ADJ
easat-6021	114	8	stakeholders	stakeholder	NOUN
easat-6021	114	9	losing	lose	VERB
easat-6021	114	10	confidence	confidence	NOUN
easat-6021	114	11	in	in	ADP
easat-6021	114	12	the	the	DET
easat-6021	114	13	accounting	accounting	NOUN
easat-6021	114	14	information	information	NOUN
easat-6021	114	15	provided	provide	VERB
easat-6021	114	16	by	by	ADP
easat-6021	114	17	financial	financial	ADJ
easat-6021	114	18	reports	report	NOUN
easat-6021	114	19	.	.	PUNCT
easat-6021	115	1	therefore	therefore	ADV
easat-6021	115	2	,	,	PUNCT
easat-6021	115	3	determining	determine	VERB
easat-6021	115	4	the	the	DET
easat-6021	115	5	relevance	relevance	NOUN
easat-6021	115	6	of	of	ADP
easat-6021	115	7	the	the	DET
easat-6021	115	8	aivr	aivr	NOUN
easat-6021	115	9	has	have	AUX
easat-6021	115	10	become	become	VERB
easat-6021	115	11	a	a	DET
easat-6021	115	12	significant	significant	ADJ
easat-6021	115	13	requirement	requirement	NOUN
easat-6021	115	14	to	to	PART
easat-6021	115	15	support	support	VERB
easat-6021	115	16	confidence	confidence	NOUN
easat-6021	115	17	in	in	ADP
easat-6021	115	18	the	the	DET
easat-6021	115	19	outputs	output	NOUN
easat-6021	115	20	of	of	ADP
easat-6021	115	21	the	the	DET
easat-6021	115	22	accounting	accounting	NOUN
easat-6021	115	23	information	information	NOUN
easat-6021	115	24	system	system	NOUN
easat-6021	115	25	,	,	PUNCT
easat-6021	115	26	and	and	CCONJ
easat-6021	115	27	to	to	PART
easat-6021	115	28	empshasize	empshasize	VERB
easat-6021	115	29	the	the	DET
easat-6021	115	30	extent	extent	NOUN
easat-6021	115	31	of	of	ADP
easat-6021	115	32	the	the	DET
easat-6021	115	33	relevance	relevance	NOUN
easat-6021	115	34	and	and	CCONJ
easat-6021	115	35	effectiveness	effectiveness	NOUN
easat-6021	115	36	of	of	ADP
easat-6021	115	37	the	the	DET
easat-6021	115	38	rules	rule	NOUN
easat-6021	115	39	and	and	CCONJ
easat-6021	115	40	standards	standard	NOUN
easat-6021	115	41	governing	govern	VERB
easat-6021	115	42	the	the	DET
easat-6021	115	43	work	work	NOUN
easat-6021	115	44	of	of	ADP
easat-6021	115	45	the	the	DET
easat-6021	115	46	accounting	accounting	NOUN
easat-6021	115	47	information	information	NOUN
easat-6021	115	48	system	system	NOUN
easat-6021	115	49	[	[	X
easat-6021	115	50	42	42	NUM
easat-6021	115	51	]	]	PUNCT
easat-6021	115	52	.	.	PUNCT
easat-6021	116	1	financial	financial	ADJ
easat-6021	116	2	statements	statement	NOUN
easat-6021	116	3	serve	serve	VERB
easat-6021	116	4	as	as	ADP
easat-6021	116	5	a	a	DET
easat-6021	116	6	key	key	ADJ
easat-6021	116	7	resource	resource	NOUN
easat-6021	116	8	in	in	ADP
easat-6021	116	9	decision	decision	NOUN
easat-6021	116	10	-	-	PUNCT
easat-6021	116	11	making	making	NOUN
easat-6021	116	12	,	,	PUNCT
easat-6021	116	13	illustrating	illustrate	VERB
easat-6021	116	14	a	a	DET
easat-6021	116	15	company	company	NOUN
easat-6021	116	16	's	's	PART
easat-6021	116	17	financial	financial	ADJ
easat-6021	116	18	status	status	NOUN
easat-6021	116	19	and	and	CCONJ
easat-6021	116	20	performance	performance	NOUN
easat-6021	116	21	over	over	ADP
easat-6021	116	22	a	a	DET
easat-6021	116	23	specific	specific	ADJ
easat-6021	116	24	timeframe	timeframe	NOUN
easat-6021	116	25	.	.	PUNCT
easat-6021	117	1	their	their	PRON
easat-6021	117	2	primary	primary	ADJ
easat-6021	117	3	purpose	purpose	NOUN
easat-6021	117	4	is	be	AUX
easat-6021	117	5	to	to	PART
easat-6021	117	6	convey	convey	VERB
easat-6021	117	7	information	information	NOUN
easat-6021	117	8	regarding	regard	VERB
easat-6021	117	9	the	the	DET
easat-6021	117	10	company	company	NOUN
easat-6021	117	11	's	's	PART
easat-6021	117	12	financial	financial	ADJ
easat-6021	117	13	position	position	NOUN
easat-6021	117	14	,	,	PUNCT
easat-6021	117	15	performance	performance	NOUN
easat-6021	117	16	and	and	CCONJ
easat-6021	117	17	any	any	DET
easat-6021	117	18	changes	change	NOUN
easat-6021	117	19	in	in	ADP
easat-6021	117	20	that	that	DET
easat-6021	117	21	financial	financial	ADJ
easat-6021	117	22	position	position	NOUN
easat-6021	117	23	hussein	hussein	PROPN
easat-6021	117	24	,	,	PUNCT
easat-6021	117	25	et	et	PROPN
easat-6021	117	26	al	al	PROPN
easat-6021	117	27	.	.	PUNCT
easat-6021	118	1	[	[	X
easat-6021	118	2	43	43	NUM
easat-6021	118	3	]	]	PUNCT
easat-6021	118	4	which	which	PRON
easat-6021	118	5	is	be	AUX
easat-6021	118	6	useful	useful	ADJ
easat-6021	118	7	for	for	ADP
easat-6021	118	8	the	the	DET
easat-6021	118	9	majority	majority	NOUN
easat-6021	118	10	of	of	ADP
easat-6021	118	11	users	user	NOUN
easat-6021	118	12	of	of	ADP
easat-6021	118	13	financial	financial	ADJ
easat-6021	118	14	statements	statement	NOUN
easat-6021	118	15	in	in	ADP
easat-6021	118	16	making	make	VERB
easat-6021	118	17	economic	economic	ADJ
easat-6021	118	18	decisions	decision	NOUN
easat-6021	118	19	,	,	PUNCT
easat-6021	118	20	and	and	CCONJ
easat-6021	118	21	financial	financial	ADJ
easat-6021	118	22	statements	statement	NOUN
easat-6021	118	23	often	often	ADV
easat-6021	118	24	become	become	VERB
easat-6021	118	25	tools	tool	NOUN
easat-6021	118	26	in	in	ADP
easat-6021	118	27	the	the	DET
easat-6021	118	28	fundamental	fundamental	ADJ
easat-6021	118	29	analysis	analysis	NOUN
easat-6021	118	30	that	that	SCONJ
easat-6021	118	31	investors	investor	NOUN
easat-6021	118	32	perform	perform	VERB
easat-6021	118	33	to	to	PART
easat-6021	118	34	make	make	VERB
easat-6021	118	35	economic	economic	ADJ
easat-6021	118	36	decisions	decision	NOUN
easat-6021	118	37	,	,	PUNCT
easat-6021	118	38	also	also	ADV
easat-6021	118	39	financial	financial	ADJ
easat-6021	118	40	statements	statement	NOUN
easat-6021	118	41	are	be	AUX
easat-6021	118	42	prepared	prepare	VERB
easat-6021	118	43	for	for	ADP
easat-6021	118	44	use	use	NOUN
easat-6021	118	45	in	in	ADP
easat-6021	118	46	evaluating	evaluate	VERB
easat-6021	118	47	management	management	NOUN
easat-6021	118	48	performance	performance	NOUN
easat-6021	118	49	in	in	ADP
easat-6021	118	50	achieving	achieve	VERB
easat-6021	118	51	the	the	DET
easat-6021	118	52	company	company	NOUN
easat-6021	118	53	's	's	PART
easat-6021	118	54	goals	goal	NOUN
easat-6021	118	55	during	during	ADP
easat-6021	118	56	a	a	DET
easat-6021	118	57	specific	specific	ADJ
easat-6021	118	58	period	period	NOUN
easat-6021	118	59	[	[	X
easat-6021	118	60	44	44	NUM
easat-6021	118	61	]	]	PUNCT
easat-6021	118	62	.	.	PUNCT
easat-6021	119	1	the	the	DET
easat-6021	119	2	term	term	NOUN
easat-6021	119	3	(	(	PUNCT
easat-6021	119	4	value	value	NOUN
easat-6021	119	5	relevance	relevance	NOUN
easat-6021	119	6	)	)	PUNCT
easat-6021	119	7	began	begin	VERB
easat-6021	119	8	to	to	PART
easat-6021	119	9	appear	appear	VERB
easat-6021	119	10	in	in	ADP
easat-6021	119	11	the	the	DET
easat-6021	119	12	literature	literature	NOUN
easat-6021	119	13	in	in	ADP
easat-6021	119	14	the	the	DET
easat-6021	119	15	nineties	ninety	NOUN
easat-6021	119	16	of	of	ADP
easat-6021	119	17	the	the	DET
easat-6021	119	18	last	last	ADJ
easat-6021	119	19	century	century	NOUN
easat-6021	119	20	,	,	PUNCT
easat-6021	119	21	but	but	CCONJ
easat-6021	119	22	studies	study	NOUN
easat-6021	119	23	conducted	conduct	VERB
easat-6021	119	24	to	to	PART
easat-6021	119	25	show	show	VERB
easat-6021	119	26	the	the	DET
easat-6021	119	27	relationship	relationship	NOUN
easat-6021	119	28	between	between	ADP
easat-6021	119	29	accounting	accounting	NOUN
easat-6021	119	30	numbers	number	NOUN
easat-6021	119	31	and	and	CCONJ
easat-6021	119	32	company	company	NOUN
easat-6021	119	33	value	value	NOUN
easat-6021	119	34	began	begin	VERB
easat-6021	119	35	more	more	ADJ
easat-6021	119	36	than	than	ADP
easat-6021	119	37	59	59	NUM
easat-6021	119	38	years	year	NOUN
easat-6021	119	39	ago	ago	ADV
easat-6021	119	40	,	,	PUNCT
easat-6021	119	41	as	as	SCONJ
easat-6021	119	42	the	the	DET
easat-6021	119	43	first	first	ADJ
easat-6021	119	44	article	article	NOUN
easat-6021	119	45	in	in	ADP
easat-6021	119	46	this	this	DET
easat-6021	119	47	field	field	NOUN
easat-6021	119	48	was	be	AUX
easat-6021	119	49	published	publish	VERB
easat-6021	119	50	in	in	ADP
easat-6021	119	51	1966	1966	NUM
easat-6021	119	52	by	by	ADP
easat-6021	119	53	(	(	PUNCT
easat-6021	119	54	miller	miller	PROPN
easat-6021	119	55	&	&	CCONJ
easat-6021	119	56	modigliani	modigliani	PROPN
easat-6021	119	57	)	)	PUNCT
easat-6021	119	58	using	use	VERB
easat-6021	119	59	a	a	DET
easat-6021	119	60	sample	sample	NOUN
easat-6021	119	61	of	of	ADP
easat-6021	119	62	companies	company	NOUN
easat-6021	119	63	belonging	belong	VERB
easat-6021	119	64	to	to	ADP
easat-6021	119	65	the	the	DET
easat-6021	119	66	electricity	electricity	NOUN
easat-6021	119	67	sector	sector	NOUN
easat-6021	119	68	.	.	PUNCT
easat-6021	120	1	the	the	DET
easat-6021	120	2	authors	author	NOUN
easat-6021	120	3	showed	show	VERB
easat-6021	120	4	that	that	SCONJ
easat-6021	120	5	capitalizing	capitalize	VERB
easat-6021	120	6	profits	profit	NOUN
easat-6021	120	7	relative	relative	ADJ
easat-6021	120	8	to	to	ADP
easat-6021	120	9	assets	asset	NOUN
easat-6021	120	10	is	be	AUX
easat-6021	120	11	important	important	ADJ
easat-6021	120	12	in	in	ADP
easat-6021	120	13	market	market	NOUN
easat-6021	120	14	valuation	valuation	NOUN
easat-6021	120	15	.	.	PUNCT
easat-6021	121	1	the	the	DET
easat-6021	121	2	literature	literature	NOUN
easat-6021	121	3	related	relate	VERB
easat-6021	121	4	to	to	ADP
easat-6021	121	5	the	the	DET
easat-6021	121	6	subject	subject	NOUN
easat-6021	121	7	goes	go	VERB
easat-6021	121	8	back	back	ADV
easat-6021	121	9	to	to	ADP
easat-6021	121	10	the	the	DET
easat-6021	121	11	essential	essential	ADJ
easat-6021	121	12	work	work	NOUN
easat-6021	121	13	conducted	conduct	VERB
easat-6021	121	14	by	by	ADP
easat-6021	121	15	the	the	DET
easat-6021	121	16	studies	study	NOUN
easat-6021	121	17	ball	ball	NOUN
easat-6021	121	18	and	and	CCONJ
easat-6021	121	19	williams	williams	PROPN
easat-6021	121	20	[	[	X
easat-6021	121	21	45	45	NUM
easat-6021	121	22	]	]	PUNCT
easat-6021	121	23	and	and	CCONJ
easat-6021	121	24	beaver	beaver	ADJ
easat-6021	122	1	[	[	X
easat-6021	122	2	46	46	NUM
easat-6021	122	3	]	]	PUNCT
easat-6021	122	4	which	which	PRON
easat-6021	122	5	are	be	AUX
easat-6021	122	6	considered	consider	VERB
easat-6021	122	7	among	among	ADP
easat-6021	122	8	the	the	DET
easat-6021	122	9	first	first	ADJ
easat-6021	122	10	studies	study	NOUN
easat-6021	122	11	that	that	PRON
easat-6021	122	12	were	be	AUX
easat-6021	122	13	interested	interested	ADJ
easat-6021	122	14	in	in	ADP
easat-6021	122	15	testing	test	VERB
easat-6021	122	16	the	the	DET
easat-6021	122	17	relevance	relevance	NOUN
easat-6021	122	18	of	of	ADP
easat-6021	122	19	accounting	accounting	NOUN
easat-6021	122	20	numbers	number	NOUN
easat-6021	122	21	in	in	ADP
easat-6021	122	22	financial	financial	ADJ
easat-6021	122	23	markets	market	NOUN
easat-6021	122	24	[	[	X
easat-6021	122	25	47	47	NUM
easat-6021	122	26	]	]	PUNCT
easat-6021	122	27	.	.	PUNCT
easat-6021	123	1	ball	ball	NOUN
easat-6021	123	2	and	and	CCONJ
easat-6021	123	3	williams	williams	PROPN
easat-6021	124	1	[	[	X
easat-6021	124	2	45	45	NUM
easat-6021	124	3	]	]	PUNCT
easat-6021	124	4	studied	study	VERB
easat-6021	124	5	the	the	DET
easat-6021	124	6	relevance	relevance	NOUN
easat-6021	124	7	of	of	ADP
easat-6021	124	8	earnings	earning	NOUN
easat-6021	124	9	components	component	NOUN
easat-6021	124	10	and	and	CCONJ
easat-6021	124	11	noted	note	VERB
easat-6021	124	12	their	their	PRON
easat-6021	124	13	association	association	NOUN
easat-6021	124	14	with	with	ADP
easat-6021	124	15	market	market	NOUN
easat-6021	124	16	prices	price	NOUN
easat-6021	124	17	.	.	PUNCT
easat-6021	125	1	in	in	ADP
easat-6021	125	2	contract	contract	NOUN
easat-6021	125	3	,	,	PUNCT
easat-6021	125	4	beaver	beaver	NOUN
easat-6021	125	5	studied	study	VERB
easat-6021	125	6	value	value	NOUN
easat-6021	125	7	relevance	relevance	NOUN
easat-6021	125	8	by	by	ADP
easat-6021	125	9	monitoring	monitor	VERB
easat-6021	125	10	the	the	DET
easat-6021	125	11	market	market	NOUN
easat-6021	125	12	price	price	NOUN
easat-6021	125	13	reaction	reaction	NOUN
easat-6021	125	14	and	and	CCONJ
easat-6021	125	15	transaction	transaction	NOUN
easat-6021	125	16	volume	volume	NOUN
easat-6021	125	17	after	after	ADP
easat-6021	125	18	the	the	DET
easat-6021	125	19	publication	publication	NOUN
easat-6021	125	20	of	of	ADP
easat-6021	125	21	annual	annual	ADJ
easat-6021	125	22	financial	financial	ADJ
easat-6021	125	23	reports	report	NOUN
easat-6021	125	24	rahman	rahman	PROPN
easat-6021	125	25	,	,	PUNCT
easat-6021	125	26	et	et	PROPN
easat-6021	125	27	al	al	PROPN
easat-6021	125	28	.	.	PUNCT
easat-6021	126	1	[	[	X
easat-6021	126	2	48	48	NUM
easat-6021	126	3	]	]	PUNCT
easat-6021	126	4	.	.	PUNCT
easat-6021	127	1	ohlson	ohlson	NOUN
easat-6021	128	1	[	[	X
easat-6021	128	2	24	24	NUM
easat-6021	128	3	]	]	PUNCT
easat-6021	128	4	developed	develop	VERB
easat-6021	128	5	his	his	PRON
easat-6021	128	6	model	model	NOUN
easat-6021	128	7	that	that	PRON
easat-6021	128	8	links	link	VERB
easat-6021	128	9	the	the	DET
easat-6021	128	10	company	company	NOUN
easat-6021	128	11	's	's	PART
easat-6021	128	12	market	market	NOUN
easat-6021	128	13	value	value	NOUN
easat-6021	128	14	to	to	ADP
easat-6021	128	15	accounting	accounting	NOUN
easat-6021	128	16	information	information	NOUN
easat-6021	128	17	represented	represent	VERB
easat-6021	128	18	by	by	ADP
easat-6021	128	19	(	(	PUNCT
easat-6021	128	20	earnings	earning	NOUN
easat-6021	128	21	book	book	NOUN
easat-6021	128	22	value	value	NOUN
easat-6021	128	23	of	of	ADP
easat-6021	128	24	equity	equity	NOUN
easat-6021	128	25	)	)	PUNCT
easat-6021	128	26	.	.	PUNCT
easat-6021	129	1	many	many	ADJ
easat-6021	129	2	studies	study	NOUN
easat-6021	129	3	have	have	AUX
easat-6021	129	4	tested	test	VERB
easat-6021	129	5	this	this	DET
easat-6021	129	6	model	model	NOUN
easat-6021	129	7	[	[	X
easat-6021	129	8	49	49	NUM
easat-6021	129	9	]	]	PUNCT
easat-6021	129	10	.	.	PUNCT
easat-6021	130	1	value	value	NOUN
easat-6021	130	2	relevance	relevance	NOUN
easat-6021	130	3	describes	describe	VERB
easat-6021	130	4	how	how	SCONJ
easat-6021	130	5	accounting	accounting	NOUN
easat-6021	130	6	information	information	NOUN
easat-6021	130	7	reflects	reflect	VERB
easat-6021	130	8	stock	stock	NOUN
easat-6021	130	9	prices	price	NOUN
easat-6021	130	10	.	.	PUNCT
easat-6021	131	1	it	it	PRON
easat-6021	131	2	is	be	AUX
easat-6021	131	3	inferred	infer	VERB
easat-6021	131	4	from	from	ADP
easat-6021	131	5	the	the	DET
easat-6021	131	6	statistical	statistical	ADJ
easat-6021	131	7	relationship	relationship	NOUN
easat-6021	131	8	between	between	ADP
easat-6021	131	9	accounting	accounting	NOUN
easat-6021	131	10	data	datum	NOUN
easat-6021	131	11	and	and	CCONJ
easat-6021	131	12	the	the	DET
easat-6021	131	13	market	market	NOUN
easat-6021	131	14	value	value	NOUN
easat-6021	131	15	or	or	CCONJ
easat-6021	131	16	stock	stock	NOUN
easat-6021	131	17	returns	return	NOUN
easat-6021	131	18	[	[	X
easat-6021	131	19	50	50	NUM
easat-6021	131	20	]	]	PUNCT
easat-6021	131	21	.	.	PUNCT
easat-6021	132	1	according	accord	VERB
easat-6021	132	2	to	to	ADP
easat-6021	132	3	francis	francis	PROPN
easat-6021	132	4	and	and	CCONJ
easat-6021	132	5	schipper	schipper	PROPN
easat-6021	132	6	[	[	X
easat-6021	132	7	51	51	NUM
easat-6021	132	8	]	]	PUNCT
easat-6021	132	9	accounting	accounting	NOUN
easat-6021	132	10	information	information	NOUN
easat-6021	132	11	summarizes	summarize	VERB
easat-6021	132	12	the	the	DET
easat-6021	132	13	information	information	NOUN
easat-6021	132	14	relevant	relevant	ADJ
easat-6021	132	15	to	to	ADP
easat-6021	132	16	stock	stock	NOUN
easat-6021	132	17	prices	price	NOUN
easat-6021	132	18	,	,	PUNCT
easat-6021	132	19	which	which	PRON
easat-6021	132	20	is	be	AUX
easat-6021	132	21	evidenced	evidence	VERB
easat-6021	132	22	by	by	ADP
easat-6021	132	23	a	a	DET
easat-6021	132	24	statistical	statistical	ADJ
easat-6021	132	25	correlation	correlation	NOUN
easat-6021	132	26	between	between	ADP
easat-6021	132	27	financial	financial	ADJ
easat-6021	132	28	data	datum	NOUN
easat-6021	132	29	and	and	CCONJ
easat-6021	132	30	prices	price	NOUN
easat-6021	132	31	or	or	CCONJ
easat-6021	132	32	returns	return	NOUN
easat-6021	132	33	.	.	PUNCT
easat-6021	133	1	barth	barth	NOUN
easat-6021	134	1	[	[	X
easat-6021	134	2	52	52	NUM
easat-6021	134	3	]	]	PUNCT
easat-6021	134	4	defined	define	VERB
easat-6021	134	5	the	the	DET
easat-6021	134	6	value	value	NOUN
easat-6021	134	7	relevance	relevance	NOUN
easat-6021	134	8	of	of	ADP
easat-6021	134	9	accounting	account	VERB
easat-6021	134	10	information	information	NOUN
easat-6021	134	11	with	with	ADP
easat-6021	134	12	a	a	DET
easat-6021	134	13	value	value	NOUN
easat-6021	134	14	measure	measure	NOUN
easat-6021	134	15	,	,	PUNCT
easat-6021	134	16	like	like	ADP
easat-6021	134	17	stock	stock	NOUN
easat-6021	134	18	prices	price	NOUN
easat-6021	134	19	.	.	PUNCT
easat-6021	135	1	a	a	DET
easat-6021	135	2	significant	significant	ADJ
easat-6021	135	3	relationship	relationship	NOUN
easat-6021	135	4	indicates	indicate	VERB
easat-6021	135	5	that	that	SCONJ
easat-6021	135	6	accounting	accounting	NOUN
easat-6021	135	7	information	information	NOUN
easat-6021	135	8	holds	hold	VERB
easat-6021	135	9	relevant	relevant	ADJ
easat-6021	135	10	value	value	NOUN
easat-6021	135	11	.	.	PUNCT
easat-6021	136	1	however	however	ADV
easat-6021	136	2	,	,	PUNCT
easat-6021	136	3	accounting	accounting	NOUN
easat-6021	136	4	information	information	NOUN
easat-6021	136	5	is	be	AUX
easat-6021	136	6	irrelevant	irrelevant	ADJ
easat-6021	136	7	if	if	SCONJ
easat-6021	136	8	the	the	DET
easat-6021	136	9	two	two	NUM
easat-6021	136	10	parties	party	NOUN
easat-6021	136	11	have	have	VERB
easat-6021	136	12	no	no	DET
easat-6021	136	13	significant	significant	ADJ
easat-6021	136	14	relationship	relationship	NOUN
easat-6021	136	15	.	.	PUNCT
easat-6021	137	1	4	4	X
easat-6021	137	2	.	.	X
easat-6021	137	3	methodology	methodology	NOUN
easat-6021	137	4	4.1	4.1	NUM
easat-6021	137	5	.	.	PUNCT
easat-6021	138	1	research	research	NOUN
easat-6021	138	2	sample	sample	NOUN
easat-6021	138	3	balanced	balanced	ADJ
easat-6021	138	4	longitudinal	longitudinal	ADJ
easat-6021	138	5	data	datum	NOUN
easat-6021	138	6	(	(	PUNCT
easat-6021	138	7	balanced	balanced	ADJ
easat-6021	138	8	panel	panel	NOUN
easat-6021	138	9	data	datum	NOUN
easat-6021	138	10	)	)	PUNCT
easat-6021	138	11	will	will	AUX
easat-6021	138	12	be	be	AUX
easat-6021	138	13	used	use	VERB
easat-6021	138	14	for	for	ADP
easat-6021	138	15	a	a	DET
easat-6021	138	16	sample	sample	NOUN
easat-6021	138	17	of	of	ADP
easat-6021	138	18	19	19	NUM
easat-6021	138	19	iraqi	iraqi	ADJ
easat-6021	138	20	banks	bank	NOUN
easat-6021	138	21	listed	list	VERB
easat-6021	138	22	on	on	ADP
easat-6021	138	23	the	the	DET
easat-6021	138	24	iraq	iraq	PROPN
easat-6021	138	25	stock	stock	NOUN
easat-6021	138	26	exchange	exchange	PROPN
easat-6021	138	27	from	from	ADP
easat-6021	138	28	(	(	PUNCT
easat-6021	138	29	2014	2014	NUM
easat-6021	138	30	to	to	ADP
easat-6021	138	31	2022	2022	NUM
easat-6021	138	32	)	)	PUNCT
easat-6021	138	33	with	with	ADP
easat-6021	138	34	a	a	DET
easat-6021	138	35	total	total	NOUN
easat-6021	138	36	of	of	ADP
easat-6021	138	37	171	171	NUM
easat-6021	138	38	annual	annual	ADJ
easat-6021	138	39	observations	observation	NOUN
easat-6021	138	40	to	to	PART
easat-6021	138	41	operate	operate	VERB
easat-6021	138	42	the	the	DET
easat-6021	138	43	structural	structural	ADJ
easat-6021	138	44	research	research	NOUN
easat-6021	138	45	model	model	NOUN
easat-6021	138	46	,	,	PUNCT
easat-6021	138	47	which	which	PRON
easat-6021	138	48	was	be	AUX
easat-6021	138	49	obtained	obtain	VERB
easat-6021	138	50	from	from	ADP
easat-6021	138	51	the	the	DET
easat-6021	138	52	financial	financial	ADJ
easat-6021	138	53	reports	report	NOUN
easat-6021	138	54	and	and	CCONJ
easat-6021	138	55	published	publish	VERB
easat-6021	138	56	on	on	ADP
easat-6021	138	57	the	the	DET
easat-6021	138	58	iraq	iraq	PROPN
easat-6021	138	59	stock	stock	NOUN
easat-6021	138	60	exchange	exchange	PROPN
easat-6021	138	61	.	.	PUNCT
easat-6021	139	1	4.2	4.2	NUM
easat-6021	139	2	.	.	PUNCT
easat-6021	140	1	variables	variable	NOUN
easat-6021	140	2	measurement	measurement	PROPN
easat-6021	140	3	method	method	VERB
easat-6021	140	4	the	the	DET
easat-6021	140	5	study	study	NOUN
easat-6021	140	6	seeks	seek	VERB
easat-6021	140	7	to	to	PART
easat-6021	140	8	measure	measure	VERB
easat-6021	140	9	the	the	DET
easat-6021	140	10	impact	impact	NOUN
easat-6021	140	11	of	of	ADP
easat-6021	140	12	ag	ag	PROPN
easat-6021	140	13	and	and	CCONJ
easat-6021	140	14	the	the	DET
easat-6021	140	15	auditing	auditing	NOUN
easat-6021	140	16	quality	quality	NOUN
easat-6021	140	17	on	on	ADP
easat-6021	140	18	the	the	DET
easat-6021	140	19	appropriateness	appropriateness	NOUN
easat-6021	140	20	of	of	ADP
easat-6021	140	21	the	the	DET
easat-6021	140	22	aivr	aivr	NOUN
easat-6021	140	23	in	in	ADP
easat-6021	140	24	iraqi	iraqi	ADJ
easat-6021	140	25	banks	bank	NOUN
easat-6021	140	26	on	on	ADP
easat-6021	140	27	iraq	iraq	PROPN
easat-6021	140	28	stock	stock	NOUN
easat-6021	140	29	exchange	exchange	PROPN
easat-6021	140	30	,	,	PUNCT
easat-6021	140	31	whether	whether	SCONJ
easat-6021	140	32	directly	directly	ADV
easat-6021	140	33	or	or	CCONJ
easat-6021	140	34	indirectly	indirectly	ADV
easat-6021	140	35	through	through	ADP
easat-6021	140	36	emps	emp	NOUN
easat-6021	140	37	(	(	PUNCT
easat-6021	140	38	i.e.	i.e.	X
easat-6021	140	39	within	within	ADP
easat-6021	140	40	the	the	DET
easat-6021	140	41	framework	framework	NOUN
easat-6021	140	42	of	of	ADP
easat-6021	140	43	an	an	DET
easat-6021	140	44	"	"	PUNCT
easat-6021	140	45	intermediary	intermediary	NOUN
easat-6021	140	46	"	"	PUNCT
easat-6021	140	47	model	model	NOUN
easat-6021	140	48	in	in	ADP
easat-6021	140	49	which	which	PRON
easat-6021	140	50	emps	emp	NOUN
easat-6021	140	51	can	can	AUX
easat-6021	140	52	play	play	VERB
easat-6021	140	53	an	an	DET
easat-6021	140	54	intermediate	intermediate	ADJ
easat-6021	140	55	role	role	NOUN
easat-6021	140	56	)	)	PUNCT
easat-6021	140	57	.	.	PUNCT
easat-6021	141	1	a	a	DET
easat-6021	141	2	research	research	NOUN
easat-6021	141	3	model	model	NOUN
easat-6021	141	4	consisting	consist	VERB
easat-6021	141	5	of	of	ADP
easat-6021	141	6	three	three	NUM
easat-6021	141	7	equations	equation	NOUN
easat-6021	141	8	will	will	AUX
easat-6021	141	9	be	be	AUX
easat-6021	141	10	built	build	VERB
easat-6021	141	11	.	.	PUNCT
easat-6021	142	1	the	the	DET
easat-6021	142	2	first	first	ADJ
easat-6021	142	3	equation	equation	NOUN
easat-6021	142	4	is	be	AUX
easat-6021	142	5	concerned	concern	VERB
easat-6021	142	6	with	with	ADP
easat-6021	142	7	studying	study	VERB
easat-6021	142	8	the	the	DET
easat-6021	142	9	impact	impact	NOUN
easat-6021	142	10	of	of	ADP
easat-6021	142	11	ag	ag	PROPN
easat-6021	142	12	and	and	CCONJ
easat-6021	142	13	the	the	DET
easat-6021	142	14	auditing	auditing	NOUN
easat-6021	142	15	quality	quality	NOUN
easat-6021	142	16	on	on	ADP
easat-6021	142	17	the	the	DET
easat-6021	142	18	level	level	NOUN
easat-6021	142	19	of	of	ADP
easat-6021	142	20	emps	emp	NOUN
easat-6021	142	21	in	in	ADP
easat-6021	142	22	banks	bank	NOUN
easat-6021	142	23	listed	list	VERB
easat-6021	142	24	on	on	ADP
easat-6021	142	25	the	the	DET
easat-6021	142	26	iraq	iraq	PROPN
easat-6021	142	27	stock	stock	NOUN
easat-6021	142	28	exchange	exchange	PROPN
easat-6021	142	29	.	.	PUNCT
easat-6021	143	1	in	in	ADP
easat-6021	143	2	494	494	NUM
easat-6021	143	3	edelweiss	edelweiss	PROPN
easat-6021	143	4	applied	apply	VERB
easat-6021	143	5	science	science	NOUN
easat-6021	143	6	and	and	CCONJ
easat-6021	143	7	technology	technology	NOUN
easat-6021	143	8	issn	issn	PROPN
easat-6021	143	9	:	:	PUNCT
easat-6021	143	10	2576	2576	NUM
easat-6021	143	11	-	-	SYM
easat-6021	143	12	8484	8484	NUM
easat-6021	143	13	vol	vol	NOUN
easat-6021	143	14	.	.	PROPN
easat-6021	144	1	9	9	NUM
easat-6021	144	2	,	,	PUNCT
easat-6021	144	3	no	no	INTJ
easat-6021	144	4	.	.	NOUN
easat-6021	145	1	4	4	NUM
easat-6021	145	2	:	:	PUNCT
easat-6021	145	3	489	489	NUM
easat-6021	145	4	-	-	SYM
easat-6021	145	5	502	502	NUM
easat-6021	145	6	,	,	PUNCT
easat-6021	145	7	2025	2025	NUM
easat-6021	145	8	doi	doi	NOUN
easat-6021	145	9	:	:	PUNCT
easat-6021	145	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	145	11	©	©	PROPN
easat-6021	145	12	2025	2025	NUM
easat-6021	145	13	by	by	ADP
easat-6021	145	14	the	the	DET
easat-6021	145	15	authors	author	NOUN
easat-6021	145	16	;	;	PUNCT
easat-6021	145	17	licensee	licensee	PROPN
easat-6021	145	18	learning	learn	VERB
easat-6021	145	19	gate	gate	PROPN
easat-6021	145	20	contrast	contrast	NOUN
easat-6021	145	21	,	,	PUNCT
easat-6021	145	22	the	the	DET
easat-6021	145	23	second	second	ADJ
easat-6021	145	24	equation	equation	NOUN
easat-6021	145	25	is	be	AUX
easat-6021	145	26	concerned	concern	VERB
easat-6021	145	27	with	with	ADP
easat-6021	145	28	studying	study	VERB
easat-6021	145	29	the	the	DET
easat-6021	145	30	impact	impact	NOUN
easat-6021	145	31	of	of	ADP
easat-6021	145	32	each	each	PRON
easat-6021	145	33	of	of	ADP
easat-6021	145	34	emps	emp	NOUN
easat-6021	145	35	,	,	PUNCT
easat-6021	145	36	ag	ag	PROPN
easat-6021	145	37	,	,	PUNCT
easat-6021	145	38	and	and	CCONJ
easat-6021	145	39	the	the	DET
easat-6021	145	40	auditing	auditing	NOUN
easat-6021	145	41	quality	quality	NOUN
easat-6021	145	42	on	on	ADP
easat-6021	145	43	the	the	DET
easat-6021	145	44	appropriateness	appropriateness	NOUN
easat-6021	145	45	of	of	ADP
easat-6021	145	46	the	the	DET
easat-6021	145	47	value	value	NOUN
easat-6021	145	48	to	to	ADP
easat-6021	145	49	the	the	DET
easat-6021	145	50	earnings	earning	NOUN
easat-6021	145	51	per	per	ADP
easat-6021	145	52	share	share	NOUN
easat-6021	145	53	(	(	PUNCT
easat-6021	145	54	as	as	ADP
easat-6021	145	55	one	one	NUM
easat-6021	145	56	of	of	ADP
easat-6021	145	57	the	the	DET
easat-6021	145	58	indicators	indicator	NOUN
easat-6021	145	59	of	of	ADP
easat-6021	145	60	the	the	DET
easat-6021	145	61	appropriateness	appropriateness	NOUN
easat-6021	145	62	of	of	ADP
easat-6021	145	63	the	the	DET
easat-6021	145	64	aivr	aivr	NOUN
easat-6021	145	65	)	)	PUNCT
easat-6021	145	66	.	.	PUNCT
easat-6021	146	1	the	the	DET
easat-6021	146	2	third	third	ADJ
easat-6021	146	3	equation	equation	NOUN
easat-6021	146	4	is	be	AUX
easat-6021	146	5	concerned	concern	VERB
easat-6021	146	6	with	with	ADP
easat-6021	146	7	studying	study	VERB
easat-6021	146	8	the	the	DET
easat-6021	146	9	impact	impact	NOUN
easat-6021	146	10	each	each	DET
easat-6021	146	11	emps	emp	NOUN
easat-6021	146	12	,	,	PUNCT
easat-6021	146	13	ag	ag	PROPN
easat-6021	146	14	,	,	PUNCT
easat-6021	146	15	and	and	CCONJ
easat-6021	146	16	the	the	DET
easat-6021	146	17	auditing	auditing	NOUN
easat-6021	146	18	quality	quality	NOUN
easat-6021	146	19	on	on	ADP
easat-6021	146	20	the	the	DET
easat-6021	146	21	appropriateness	appropriateness	NOUN
easat-6021	146	22	of	of	ADP
easat-6021	146	23	the	the	DET
easat-6021	146	24	value	value	NOUN
easat-6021	146	25	to	to	ADP
easat-6021	146	26	the	the	DET
easat-6021	146	27	book	book	NOUN
easat-6021	146	28	value	value	NOUN
easat-6021	146	29	(	(	PUNCT
easat-6021	146	30	as	as	ADP
easat-6021	146	31	another	another	DET
easat-6021	146	32	indicator	indicator	NOUN
easat-6021	146	33	of	of	ADP
easat-6021	146	34	the	the	DET
easat-6021	146	35	appropriateness	appropriateness	NOUN
easat-6021	146	36	of	of	ADP
easat-6021	146	37	the	the	DET
easat-6021	146	38	aivr	aivr	NOUN
easat-6021	146	39	)	)	PUNCT
easat-6021	146	40	in	in	ADP
easat-6021	146	41	iraqi	iraqi	ADJ
easat-6021	146	42	banks	bank	NOUN
easat-6021	146	43	,	,	PUNCT
easat-6021	146	44	so	so	SCONJ
easat-6021	146	45	that	that	SCONJ
easat-6021	146	46	we	we	PRON
easat-6021	146	47	can	can	AUX
easat-6021	146	48	make	make	VERB
easat-6021	146	49	emps	emp	NOUN
easat-6021	146	50	an	an	DET
easat-6021	146	51	intermediary	intermediary	ADJ
easat-6021	146	52	variable	variable	NOUN
easat-6021	146	53	in	in	ADP
easat-6021	146	54	the	the	DET
easat-6021	146	55	relationship	relationship	NOUN
easat-6021	146	56	between	between	ADP
easat-6021	146	57	ag	ag	PROPN
easat-6021	146	58	and	and	CCONJ
easat-6021	146	59	the	the	DET
easat-6021	146	60	auditing	auditing	NOUN
easat-6021	146	61	quality	quality	NOUN
easat-6021	146	62	and	and	CCONJ
easat-6021	146	63	the	the	DET
easat-6021	146	64	appropriateness	appropriateness	NOUN
easat-6021	146	65	of	of	ADP
easat-6021	146	66	the	the	DET
easat-6021	146	67	aivr	aivr	NOUN
easat-6021	146	68	(	(	PUNCT
easat-6021	146	69	whether	whether	SCONJ
easat-6021	146	70	concerning	concern	VERB
easat-6021	146	71	the	the	DET
easat-6021	146	72	appropriateness	appropriateness	NOUN
easat-6021	146	73	of	of	ADP
easat-6021	146	74	the	the	DET
easat-6021	146	75	value	value	NOUN
easat-6021	146	76	to	to	ADP
easat-6021	146	77	the	the	DET
easat-6021	146	78	earnings	earning	NOUN
easat-6021	146	79	per	per	ADP
easat-6021	146	80	share	share	NOUN
easat-6021	146	81	or	or	CCONJ
easat-6021	146	82	the	the	DET
easat-6021	146	83	book	book	NOUN
easat-6021	146	84	value	value	NOUN
easat-6021	146	85	)	)	PUNCT
easat-6021	146	86	.	.	PUNCT
easat-6021	147	1	thus	thus	ADV
easat-6021	147	2	,	,	PUNCT
easat-6021	147	3	the	the	DET
easat-6021	147	4	structural	structural	ADJ
easat-6021	147	5	research	research	NOUN
easat-6021	147	6	model	model	NOUN
easat-6021	147	7	can	can	AUX
easat-6021	147	8	be	be	AUX
easat-6021	147	9	built	build	VERB
easat-6021	147	10	in	in	ADP
easat-6021	147	11	a	a	DET
easat-6021	147	12	simplified	simplified	ADJ
easat-6021	147	13	form	form	NOUN
easat-6021	147	14	as	as	SCONJ
easat-6021	147	15	follows	follow	VERB
easat-6021	147	16	:	:	PUNCT
easat-6021	147	17	𝐸𝑀_𝑠𝑡𝑎𝑡𝑢𝑠𝑖𝑡	𝐸𝑀_𝑠𝑡𝑎𝑡𝑢𝑠𝑖𝑡	PROPN
easat-6021	147	18	=	=	PROPN
easat-6021	147	19	𝛼0	𝛼0	PROPN
easat-6021	148	1	+	+	CCONJ
easat-6021	149	1	𝛼1𝐴𝑢𝑑𝐶ℎ𝑎𝑛𝑔𝑖𝑡	𝛼1𝐴𝑢𝑑𝐶ℎ𝑎𝑛𝑔𝑖𝑡	ADJ
easat-6021	149	2	+	+	CCONJ
easat-6021	149	3	𝛼2𝐴𝑢𝑑𝑓𝑒𝑒𝑖𝑡	𝛼2𝐴𝑢𝑑𝑓𝑒𝑒𝑖𝑡	PROPN
easat-6021	149	4	+	+	CCONJ
easat-6021	149	5	𝛼3𝐴𝑢𝑑𝑓𝑖𝑟𝑠𝑖𝑧𝑒𝑖𝑡	𝛼3𝐴𝑢𝑑𝑓𝑖𝑟𝑠𝑖𝑧𝑒𝑖𝑡	PROPN
easat-6021	149	6	+	+	CCONJ
easat-6021	149	7	𝛼4𝐵𝑎𝑛𝑘𝑠𝑖𝑧𝑒𝑖𝑡	𝛼4𝐵𝑎𝑛𝑘𝑠𝑖𝑧𝑒𝑖𝑡	PROPN
easat-6021	149	8	+	+	CCONJ
easat-6021	149	9	𝛼5𝑅𝑂𝐴𝑖𝑡	𝛼5𝑅𝑂𝐴𝑖𝑡	PROPN
easat-6021	149	10	+	+	PROPN
easat-6021	149	11	𝛼6𝐿𝐸𝑉𝑖𝑡	𝛼6𝐿𝐸𝑉𝑖𝑡	PROPN
easat-6021	149	12	+	+	PUNCT
easat-6021	149	13	𝛼7𝑆𝐺𝑅𝑖𝑡	𝛼7𝑆𝐺𝑅𝑖𝑡	PROPN
easat-6021	149	14	+	+	CCONJ
easat-6021	149	15	𝜀𝑡	𝜀𝑡	ADP
easat-6021	149	16	𝐸𝑃𝑆_𝑎𝑏𝑠𝑖𝑡	𝐸𝑃𝑆_𝑎𝑏𝑠𝑖𝑡	ADP
easat-6021	149	17	=	=	SYM
easat-6021	149	18	𝛽0	𝛽0	PROPN
easat-6021	149	19	+	+	CCONJ
easat-6021	150	1	𝛽1𝐸𝑀_𝑠𝑡𝑎𝑡𝑢𝑠𝑖𝑡	𝛽1𝐸𝑀_𝑠𝑡𝑎𝑡𝑢𝑠𝑖𝑡	PROPN
easat-6021	150	2	+	+	CCONJ
easat-6021	150	3	𝛽2𝐴𝑢𝑑𝐶ℎ𝑎𝑛𝑔𝑖𝑡	𝛽2𝐴𝑢𝑑𝐶ℎ𝑎𝑛𝑔𝑖𝑡	ADJ
easat-6021	150	4	+	+	CCONJ
easat-6021	150	5	𝛽3𝐴𝑢𝑑𝑓𝑒𝑒𝑖𝑡	𝛽3𝐴𝑢𝑑𝑓𝑒𝑒𝑖𝑡	PROPN
easat-6021	150	6	+	+	CCONJ
easat-6021	150	7	𝛽4𝐴𝑢𝑑𝑓𝑖𝑟𝑠𝑖𝑧𝑒𝑖𝑡	𝛽4𝐴𝑢𝑑𝑓𝑖𝑟𝑠𝑖𝑧𝑒𝑖𝑡	PROPN
easat-6021	150	8	+	+	CCONJ
easat-6021	150	9	𝛽5𝐵𝑎𝑛𝑘𝑠𝑖𝑧𝑒𝑖𝑡	𝛽5𝐵𝑎𝑛𝑘𝑠𝑖𝑧𝑒𝑖𝑡	PROPN
easat-6021	150	10	+	+	CCONJ
easat-6021	150	11	𝛽6𝑅𝑂𝐴𝑖𝑡	𝛽6𝑅𝑂𝐴𝑖𝑡	PROPN
easat-6021	150	12	+	+	CCONJ
easat-6021	150	13	𝛽7𝐿𝐸𝑉𝑖𝑡	𝛽7𝐿𝐸𝑉𝑖𝑡	PROPN
easat-6021	150	14	+	+	CCONJ
easat-6021	150	15	𝛽8𝑆𝐺𝑅𝑖𝑡	𝛽8𝑆𝐺𝑅𝑖𝑡	ADP
easat-6021	150	16	+	+	CCONJ
easat-6021	150	17	𝜖𝑡	𝜖𝑡	ADJ
easat-6021	150	18	𝑃𝑉𝑆_𝑎𝑏𝑠𝑖𝑡	𝑃𝑉𝑆_𝑎𝑏𝑠𝑖𝑡	ADJ
easat-6021	150	19	=	=	PROPN
easat-6021	150	20	𝛾0	𝛾0	NOUN
easat-6021	150	21	+	+	CCONJ
easat-6021	150	22	𝛾1𝐸𝑀_𝑠𝑡𝑎𝑡𝑢𝑠𝑖𝑡	𝛾1𝐸𝑀_𝑠𝑡𝑎𝑡𝑢𝑠𝑖𝑡	PROPN
easat-6021	150	23	+	+	CCONJ
easat-6021	150	24	𝛾2𝐴𝑢𝑑𝐶ℎ𝑎𝑛𝑔𝑖𝑡	𝛾2𝐴𝑢𝑑𝐶ℎ𝑎𝑛𝑔𝑖𝑡	ADJ
easat-6021	150	25	+	+	CCONJ
easat-6021	150	26	𝛾3𝐴𝑢𝑑𝑓𝑒𝑒𝑖𝑡	𝛾3𝐴𝑢𝑑𝑓𝑒𝑒𝑖𝑡	ADJ
easat-6021	150	27	+	+	CCONJ
easat-6021	150	28	𝛾4𝐴𝑢𝑑𝑓𝑖𝑟𝑠𝑖𝑧𝑒𝑖𝑡	𝛾4𝐴𝑢𝑑𝑓𝑖𝑟𝑠𝑖𝑧𝑒𝑖𝑡	PROPN
easat-6021	150	29	+	+	CCONJ
easat-6021	150	30	𝛾5𝐵𝑎𝑛𝑘𝑠𝑖𝑧𝑒𝑖𝑡	𝛾5𝐵𝑎𝑛𝑘𝑠𝑖𝑧𝑒𝑖𝑡	PROPN
easat-6021	150	31	+	+	CCONJ
easat-6021	150	32	𝛾6𝑅𝑂𝐴𝑖𝑡	𝛾6𝑅𝑂𝐴𝑖𝑡	PROPN
easat-6021	150	33	+	+	CCONJ
easat-6021	150	34	𝛾7𝐿𝐸𝑉𝑖𝑡	𝛾7𝐿𝐸𝑉𝑖𝑡	PROPN
easat-6021	150	35	+	+	CCONJ
easat-6021	150	36	𝛾8𝑆𝐺𝑅𝑖𝑡	𝛾8𝑆𝐺𝑅𝑖𝑡	X
easat-6021	150	37	+	+	CCONJ
easat-6021	150	38	𝜉𝑡	𝜉𝑡	ADP
easat-6021	150	39	where	where	SCONJ
easat-6021	150	40	:	:	PUNCT
easat-6021	150	41	•	•	NOUN
easat-6021	150	42	em_status_it	em_status_it	X
easat-6021	150	43	→	→	PUNCT
easat-6021	150	44	the	the	DET
easat-6021	150	45	status	status	NOUN
easat-6021	150	46	of	of	ADP
easat-6021	150	47	emps	emp	NOUN
easat-6021	150	48	based	base	VERB
easat-6021	150	49	on	on	ADP
easat-6021	150	50	the	the	DET
easat-6021	150	51	real	real	ADJ
easat-6021	150	52	activities	activity	NOUN
easat-6021	150	53	of	of	ADP
easat-6021	150	54	bank	bank	NOUN
easat-6021	150	55	i	i	PRON
easat-6021	150	56	in	in	ADP
easat-6021	150	57	the	the	DET
easat-6021	150	58	current	current	ADJ
easat-6021	150	59	year	year	NOUN
easat-6021	150	60	t.	t.	NOUN
easat-6021	151	1	it	it	PRON
easat-6021	151	2	is	be	AUX
easat-6021	151	3	a	a	DET
easat-6021	151	4	dummy	dummy	ADJ
easat-6021	151	5	variable	variable	NOUN
easat-6021	151	6	that	that	PRON
easat-6021	151	7	takes	take	VERB
easat-6021	151	8	the	the	DET
easat-6021	151	9	value	value	NOUN
easat-6021	151	10	(	(	PUNCT
easat-6021	151	11	1	1	X
easat-6021	151	12	)	)	PUNCT
easat-6021	151	13	if	if	SCONJ
easat-6021	151	14	emps	emp	NOUN
easat-6021	151	15	is	be	AUX
easat-6021	151	16	practiced	practice	VERB
easat-6021	151	17	by	by	ADP
easat-6021	151	18	bank	bank	PROPN
easat-6021	151	19	i	i	PRON
easat-6021	151	20	according	accord	VERB
easat-6021	151	21	to	to	ADP
easat-6021	151	22	the	the	DET
easat-6021	151	23	beneish	beneish	NOUN
easat-6021	151	24	[	[	X
easat-6021	151	25	53	53	NUM
easat-6021	151	26	]	]	PUNCT
easat-6021	151	27	model	model	NOUN
easat-6021	151	28	,	,	PUNCT
easat-6021	151	29	and	and	CCONJ
easat-6021	151	30	takes	take	VERB
easat-6021	151	31	the	the	DET
easat-6021	151	32	value	value	NOUN
easat-6021	151	33	(	(	PUNCT
easat-6021	151	34	zero	zero	NUM
easat-6021	151	35	)	)	PUNCT
easat-6021	151	36	otherwise	otherwise	ADV
easat-6021	151	37	.	.	PUNCT
easat-6021	152	1	•	•	NUM
easat-6021	152	2	eps_abs_it	eps_abs_it	PROPN
easat-6021	152	3	→	→	PUNCT
easat-6021	152	4	the	the	DET
easat-6021	152	5	absolute	absolute	ADJ
easat-6021	152	6	value	value	NOUN
easat-6021	152	7	of	of	ADP
easat-6021	152	8	the	the	DET
easat-6021	152	9	level	level	NOUN
easat-6021	152	10	of	of	ADP
easat-6021	152	11	value	value	NOUN
easat-6021	152	12	relevance	relevance	NOUN
easat-6021	152	13	to	to	ADP
easat-6021	152	14	the	the	DET
easat-6021	152	15	earnings	earning	NOUN
easat-6021	152	16	per	per	ADP
easat-6021	152	17	share	share	NOUN
easat-6021	152	18	of	of	ADP
easat-6021	152	19	bank	bank	NOUN
easat-6021	152	20	i	i	PRON
easat-6021	152	21	in	in	ADP
easat-6021	152	22	the	the	DET
easat-6021	152	23	current	current	ADJ
easat-6021	152	24	year	year	NOUN
easat-6021	152	25	t.	t.	NOUN
easat-6021	153	1	it	it	PRON
easat-6021	153	2	is	be	AUX
easat-6021	153	3	calculated	calculate	VERB
easat-6021	153	4	using	use	VERB
easat-6021	153	5	the	the	DET
easat-6021	153	6	ohlson	ohlson	NOUN
easat-6021	154	1	[	[	X
easat-6021	154	2	24	24	NUM
easat-6021	154	3	]	]	PUNCT
easat-6021	154	4	price	price	NOUN
easat-6021	154	5	model	model	NOUN
easat-6021	154	6	.	.	PUNCT
easat-6021	155	1	•	•	NUM
easat-6021	155	2	pvs_abs_it	pvs_abs_it	PROPN
easat-6021	155	3	→	→	SYM
easat-6021	155	4	the	the	DET
easat-6021	155	5	absolute	absolute	ADJ
easat-6021	155	6	value	value	NOUN
easat-6021	155	7	of	of	ADP
easat-6021	155	8	the	the	DET
easat-6021	155	9	level	level	NOUN
easat-6021	155	10	of	of	ADP
easat-6021	155	11	value	value	NOUN
easat-6021	155	12	relevance	relevance	NOUN
easat-6021	155	13	to	to	ADP
easat-6021	155	14	the	the	DET
easat-6021	155	15	book	book	NOUN
easat-6021	155	16	value	value	NOUN
easat-6021	155	17	of	of	ADP
easat-6021	155	18	bank	bank	NOUN
easat-6021	155	19	i	i	PRON
easat-6021	155	20	in	in	ADP
easat-6021	155	21	the	the	DET
easat-6021	155	22	current	current	ADJ
easat-6021	155	23	year	year	NOUN
easat-6021	155	24	t.	t.	NOUN
easat-6021	156	1	it	it	PRON
easat-6021	156	2	is	be	AUX
easat-6021	156	3	also	also	ADV
easat-6021	156	4	calculated	calculate	VERB
easat-6021	156	5	using	use	VERB
easat-6021	156	6	the	the	DET
easat-6021	156	7	ohlson	ohlson	NOUN
easat-6021	157	1	[	[	X
easat-6021	157	2	24	24	NUM
easat-6021	157	3	]	]	PUNCT
easat-6021	157	4	price	price	NOUN
easat-6021	157	5	model	model	NOUN
easat-6021	157	6	.	.	PUNCT
easat-6021	158	1	•	•	NUM
easat-6021	158	2	audchang_it	audchang_it	VERB
easat-6021	158	3	→the	→the	DET
easat-6021	158	4	extent	extent	NOUN
easat-6021	158	5	to	to	PART
easat-6021	158	6	which	which	PRON
easat-6021	158	7	the	the	DET
easat-6021	158	8	auditor	auditor	NOUN
easat-6021	158	9	of	of	ADP
easat-6021	158	10	bank	bank	PROPN
easat-6021	158	11	i	i	PRON
easat-6021	158	12	has	have	AUX
easat-6021	158	13	changed	change	VERB
easat-6021	158	14	in	in	ADP
easat-6021	158	15	the	the	DET
easat-6021	158	16	current	current	ADJ
easat-6021	158	17	year	year	NOUN
easat-6021	158	18	t	t	PROPN
easat-6021	158	19	,	,	PUNCT
easat-6021	158	20	thus	thus	ADV
easat-6021	158	21	reflecting	reflect	VERB
easat-6021	158	22	the	the	DET
easat-6021	158	23	length	length	NOUN
easat-6021	158	24	of	of	ADP
easat-6021	158	25	the	the	DET
easat-6021	158	26	auditor	auditor	NOUN
easat-6021	158	27	’s	’s	PART
easat-6021	158	28	association	association	NOUN
easat-6021	158	29	with	with	ADP
easat-6021	158	30	bank	bank	PROPN
easat-6021	158	31	i	i	PROPN
easat-6021	158	32	,	,	PUNCT
easat-6021	158	33	is	be	AUX
easat-6021	158	34	a	a	DET
easat-6021	158	35	dummy	dummy	ADJ
easat-6021	158	36	variable	variable	NOUN
easat-6021	158	37	that	that	PRON
easat-6021	158	38	takes	take	VERB
easat-6021	158	39	the	the	DET
easat-6021	158	40	value	value	NOUN
easat-6021	158	41	(	(	PUNCT
easat-6021	158	42	1	1	X
easat-6021	158	43	)	)	PUNCT
easat-6021	158	44	if	if	SCONJ
easat-6021	158	45	bank	bank	PROPN
easat-6021	158	46	i	i	PRON
easat-6021	158	47	has	have	AUX
easat-6021	158	48	been	be	AUX
easat-6021	158	49	audited	audit	VERB
easat-6021	158	50	by	by	ADP
easat-6021	158	51	the	the	DET
easat-6021	158	52	same	same	ADJ
easat-6021	158	53	auditor	auditor	NOUN
easat-6021	158	54	for	for	ADP
easat-6021	158	55	more	more	ADJ
easat-6021	158	56	than	than	ADP
easat-6021	158	57	three	three	NUM
easat-6021	158	58	years	year	NOUN
easat-6021	158	59	and	and	CCONJ
easat-6021	158	60	takes	take	VERB
easat-6021	158	61	the	the	DET
easat-6021	158	62	value	value	NOUN
easat-6021	158	63	(	(	PUNCT
easat-6021	158	64	zero	zero	NUM
easat-6021	158	65	)	)	PUNCT
easat-6021	158	66	otherwise	otherwise	ADV
easat-6021	158	67	.	.	PUNCT
easat-6021	159	1	•	•	NUM
easat-6021	159	2	audfee_it	audfee_it	NOUN
easat-6021	159	3	→the	→the	DET
easat-6021	159	4	audit	audit	NOUN
easat-6021	159	5	fees	fee	NOUN
easat-6021	159	6	provided	provide	VERB
easat-6021	159	7	by	by	ADP
easat-6021	159	8	bank	bank	PROPN
easat-6021	159	9	i	i	PRON
easat-6021	159	10	in	in	ADP
easat-6021	159	11	the	the	DET
easat-6021	159	12	current	current	ADJ
easat-6021	159	13	year	year	NOUN
easat-6021	159	14	t	t	PROPN
easat-6021	159	15	,	,	PUNCT
easat-6021	159	16	which	which	PRON
easat-6021	159	17	represents	represent	VERB
easat-6021	159	18	a	a	DET
easat-6021	159	19	dummy	dummy	ADJ
easat-6021	159	20	variable	variable	NOUN
easat-6021	159	21	for	for	ADP
easat-6021	159	22	the	the	DET
easat-6021	159	23	level	level	NOUN
easat-6021	159	24	of	of	ADP
easat-6021	159	25	audit	audit	NOUN
easat-6021	159	26	quality	quality	NOUN
easat-6021	159	27	,	,	PUNCT
easat-6021	159	28	are	be	AUX
easat-6021	159	29	calculated	calculate	VERB
easat-6021	159	30	by	by	ADP
easat-6021	159	31	taking	take	VERB
easat-6021	159	32	the	the	DET
easat-6021	159	33	natural	natural	ADJ
easat-6021	159	34	logarithm	logarithm	NOUN
easat-6021	159	35	of	of	ADP
easat-6021	159	36	the	the	DET
easat-6021	159	37	audit	audit	NOUN
easat-6021	159	38	fees	fee	NOUN
easat-6021	159	39	provided	provide	VERB
easat-6021	159	40	to	to	ADP
easat-6021	159	41	the	the	DET
easat-6021	159	42	auditors	auditor	NOUN
easat-6021	159	43	.	.	PUNCT
easat-6021	160	1	•	•	NUM
easat-6021	160	2	audfirsize_it	audfirsize_it	NOUN
easat-6021	160	3	→the	→the	DET
easat-6021	160	4	size	size	NOUN
easat-6021	160	5	of	of	ADP
easat-6021	160	6	the	the	DET
easat-6021	160	7	audit	audit	NOUN
easat-6021	160	8	firm	firm	NOUN
easat-6021	160	9	of	of	ADP
easat-6021	160	10	bank	bank	PROPN
easat-6021	160	11	i	i	PRON
easat-6021	160	12	in	in	ADP
easat-6021	160	13	the	the	DET
easat-6021	160	14	current	current	ADJ
easat-6021	160	15	year	year	NOUN
easat-6021	160	16	t	t	PROPN
easat-6021	160	17	,	,	PUNCT
easat-6021	160	18	which	which	PRON
easat-6021	160	19	is	be	AUX
easat-6021	160	20	a	a	DET
easat-6021	160	21	dummy	dummy	ADJ
easat-6021	160	22	variable	variable	NOUN
easat-6021	160	23	that	that	PRON
easat-6021	160	24	takes	take	VERB
easat-6021	160	25	the	the	DET
easat-6021	160	26	value	value	NOUN
easat-6021	160	27	(	(	PUNCT
easat-6021	160	28	1	1	X
easat-6021	160	29	)	)	PUNCT
easat-6021	160	30	if	if	SCONJ
easat-6021	160	31	bank	bank	PROPN
easat-6021	160	32	i	i	PRON
easat-6021	160	33	has	have	AUX
easat-6021	160	34	been	be	AUX
easat-6021	160	35	audited	audit	VERB
easat-6021	160	36	by	by	ADP
easat-6021	160	37	an	an	DET
easat-6021	160	38	audit	audit	NOUN
easat-6021	160	39	firm	firm	NOUN
easat-6021	160	40	and	and	CCONJ
easat-6021	160	41	takes	take	VERB
easat-6021	160	42	the	the	DET
easat-6021	160	43	value	value	NOUN
easat-6021	160	44	zero	zero	NUM
easat-6021	160	45	otherwise	otherwise	ADV
easat-6021	160	46	.	.	PUNCT
easat-6021	161	1	•	•	NUM
easat-6021	161	2	banksize_it	banksize_it	NOUN
easat-6021	161	3	→the	→the	DET
easat-6021	161	4	size	size	NOUN
easat-6021	161	5	of	of	ADP
easat-6021	161	6	bank	bank	NOUN
easat-6021	161	7	i	i	PRON
easat-6021	161	8	in	in	ADP
easat-6021	161	9	the	the	DET
easat-6021	161	10	current	current	ADJ
easat-6021	161	11	year	year	NOUN
easat-6021	161	12	t	t	PROPN
easat-6021	161	13	,	,	PUNCT
easat-6021	161	14	is	be	AUX
easat-6021	161	15	measured	measure	VERB
easat-6021	161	16	by	by	ADP
easat-6021	161	17	the	the	DET
easat-6021	161	18	natural	natural	ADJ
easat-6021	161	19	logarithm	logarithm	NOUN
easat-6021	161	20	of	of	ADP
easat-6021	161	21	the	the	DET
easat-6021	161	22	bank	bank	NOUN
easat-6021	161	23	's	's	PART
easat-6021	161	24	total	total	ADJ
easat-6021	161	25	assets	asset	NOUN
easat-6021	161	26	at	at	ADP
easat-6021	161	27	the	the	DET
easat-6021	161	28	end	end	NOUN
easat-6021	161	29	of	of	ADP
easat-6021	161	30	the	the	DET
easat-6021	161	31	year	year	NOUN
easat-6021	161	32	.	.	PUNCT
easat-6021	162	1	•	•	NUM
easat-6021	162	2	roa_it	roa_it	PUNCT
easat-6021	163	1	→the	→the	DET
easat-6021	163	2	return	return	NOUN
easat-6021	163	3	on	on	ADP
easat-6021	163	4	assets	asset	NOUN
easat-6021	163	5	rate	rate	NOUN
easat-6021	163	6	of	of	ADP
easat-6021	163	7	bank	bank	NOUN
easat-6021	163	8	i	i	PRON
easat-6021	163	9	in	in	ADP
easat-6021	163	10	the	the	DET
easat-6021	163	11	current	current	ADJ
easat-6021	163	12	year	year	NOUN
easat-6021	163	13	t	t	PROPN
easat-6021	163	14	,	,	PUNCT
easat-6021	163	15	is	be	AUX
easat-6021	163	16	measured	measure	VERB
easat-6021	163	17	by	by	ADP
easat-6021	163	18	dividing	divide	VERB
easat-6021	163	19	net	net	ADJ
easat-6021	163	20	profit	profit	NOUN
easat-6021	163	21	after	after	ADP
easat-6021	163	22	tax	tax	NOUN
easat-6021	163	23	by	by	ADP
easat-6021	163	24	total	total	ADJ
easat-6021	163	25	assets	asset	NOUN
easat-6021	163	26	at	at	ADP
easat-6021	163	27	the	the	DET
easat-6021	163	28	end	end	NOUN
easat-6021	163	29	of	of	ADP
easat-6021	163	30	the	the	DET
easat-6021	163	31	year	year	NOUN
easat-6021	163	32	.	.	PUNCT
easat-6021	164	1	•	•	NUM
easat-6021	164	2	lev_it	lev_it	NUM
easat-6021	165	1	→	→	PUNCT
easat-6021	165	2	the	the	DET
easat-6021	165	3	leverage	leverage	NOUN
easat-6021	165	4	level	level	NOUN
easat-6021	165	5	of	of	ADP
easat-6021	165	6	bank	bank	NOUN
easat-6021	165	7	i	i	PRON
easat-6021	165	8	in	in	ADP
easat-6021	165	9	the	the	DET
easat-6021	165	10	current	current	ADJ
easat-6021	165	11	year	year	NOUN
easat-6021	165	12	t	t	PROPN
easat-6021	165	13	,	,	PUNCT
easat-6021	165	14	is	be	AUX
easat-6021	165	15	measured	measure	VERB
easat-6021	165	16	by	by	ADP
easat-6021	165	17	dividing	divide	VERB
easat-6021	165	18	total	total	ADJ
easat-6021	165	19	liabilities	liability	NOUN
easat-6021	165	20	by	by	ADP
easat-6021	165	21	total	total	ADJ
easat-6021	165	22	assets	asset	NOUN
easat-6021	165	23	at	at	ADP
easat-6021	165	24	the	the	DET
easat-6021	165	25	end	end	NOUN
easat-6021	165	26	of	of	ADP
easat-6021	165	27	the	the	DET
easat-6021	165	28	year	year	NOUN
easat-6021	165	29	.	.	PUNCT
easat-6021	166	1	•	•	NUM
easat-6021	166	2	sgr_it	sgr_it	NUM
easat-6021	166	3	→	→	PUNCT
easat-6021	166	4	the	the	DET
easat-6021	166	5	sales	sale	NOUN
easat-6021	166	6	growth	growth	NOUN
easat-6021	166	7	rate	rate	NOUN
easat-6021	166	8	of	of	ADP
easat-6021	166	9	bank	bank	NOUN
easat-6021	166	10	i	i	PRON
easat-6021	166	11	in	in	ADP
easat-6021	166	12	the	the	DET
easat-6021	166	13	current	current	ADJ
easat-6021	166	14	year	year	NOUN
easat-6021	166	15	t	t	PROPN
easat-6021	166	16	,	,	PUNCT
easat-6021	166	17	is	be	AUX
easat-6021	166	18	measured	measure	VERB
easat-6021	166	19	by	by	ADP
easat-6021	166	20	dividing	divide	VERB
easat-6021	166	21	the	the	DET
easat-6021	166	22	difference	difference	NOUN
easat-6021	166	23	between	between	ADP
easat-6021	166	24	sales	sale	NOUN
easat-6021	166	25	in	in	ADP
easat-6021	166	26	the	the	DET
easat-6021	166	27	current	current	ADJ
easat-6021	166	28	year	year	NOUN
easat-6021	166	29	t	t	NOUN
easat-6021	166	30	and	and	CCONJ
easat-6021	166	31	sales	sale	NOUN
easat-6021	166	32	in	in	ADP
easat-6021	166	33	the	the	DET
easat-6021	166	34	previous	previous	ADJ
easat-6021	166	35	year	year	NOUN
easat-6021	166	36	t-1	t-1	PROPN
easat-6021	166	37	by	by	ADP
easat-6021	166	38	total	total	ADJ
easat-6021	166	39	sales	sale	NOUN
easat-6021	166	40	in	in	ADP
easat-6021	166	41	the	the	DET
easat-6021	166	42	previous	previous	ADJ
easat-6021	166	43	year	year	NOUN
easat-6021	166	44	t-1	t-1	PROPN
easat-6021	166	45	.	.	PUNCT
easat-6021	167	1	•	•	NUM
easat-6021	167	2	α_0	α_0	NOUN
easat-6021	167	3	,	,	PUNCT
easat-6021	167	4	α_0	α_0	NOUN
easat-6021	167	5	,	,	PUNCT
easat-6021	167	6	γ_0	γ_0	PROPN
easat-6021	167	7	→	→	PUNCT
easat-6021	167	8	represent	represent	VERB
easat-6021	167	9	the	the	DET
easat-6021	167	10	constant	constant	NOUN
easat-6021	167	11	of	of	ADP
easat-6021	167	12	the	the	DET
easat-6021	167	13	function	function	NOUN
easat-6021	167	14	for	for	ADP
easat-6021	167	15	the	the	DET
easat-6021	167	16	first	first	ADJ
easat-6021	167	17	,	,	PUNCT
easat-6021	167	18	second	second	ADJ
easat-6021	167	19	,	,	PUNCT
easat-6021	167	20	and	and	CCONJ
easat-6021	167	21	third	third	ADJ
easat-6021	167	22	equations	equation	NOUN
easat-6021	167	23	,	,	PUNCT
easat-6021	167	24	respectively	respectively	ADV
easat-6021	167	25	.	.	PUNCT
easat-6021	167	26	•	•	NUM
easat-6021	167	27	ε_t	ε_t	PROPN
easat-6021	167	28	,	,	PUNCT
easat-6021	167	29	ϵ_t	ϵ_t	PROPN
easat-6021	167	30	,	,	PUNCT
easat-6021	167	31	ξ_t	ξ_t	PUNCT
easat-6021	168	1	→	→	PUNCT
easat-6021	168	2	represent	represent	VERB
easat-6021	168	3	the	the	DET
easat-6021	168	4	error	error	NOUN
easat-6021	168	5	term	term	NOUN
easat-6021	168	6	with	with	ADP
easat-6021	168	7	its	its	PRON
easat-6021	168	8	usual	usual	ADJ
easat-6021	168	9	characteristics	characteristic	NOUN
easat-6021	168	10	for	for	ADP
easat-6021	168	11	the	the	DET
easat-6021	168	12	first	first	ADJ
easat-6021	168	13	,	,	PUNCT
easat-6021	168	14	second	second	ADJ
easat-6021	168	15	,	,	PUNCT
easat-6021	168	16	and	and	CCONJ
easat-6021	168	17	third	third	ADJ
easat-6021	168	18	equations	equation	NOUN
easat-6021	168	19	,	,	PUNCT
easat-6021	168	20	respectively	respectively	ADV
easat-6021	168	21	.	.	PUNCT
easat-6021	169	1	495	495	NUM
easat-6021	169	2	edelweiss	edelweiss	PROPN
easat-6021	169	3	applied	apply	VERB
easat-6021	169	4	science	science	NOUN
easat-6021	169	5	and	and	CCONJ
easat-6021	169	6	technology	technology	NOUN
easat-6021	169	7	issn	issn	PROPN
easat-6021	169	8	:	:	PUNCT
easat-6021	169	9	2576	2576	NUM
easat-6021	169	10	-	-	SYM
easat-6021	169	11	8484	8484	NUM
easat-6021	169	12	vol	vol	NOUN
easat-6021	169	13	.	.	PROPN
easat-6021	170	1	9	9	NUM
easat-6021	170	2	,	,	PUNCT
easat-6021	170	3	no	no	INTJ
easat-6021	170	4	.	.	NOUN
easat-6021	171	1	4	4	NUM
easat-6021	171	2	:	:	PUNCT
easat-6021	171	3	489	489	NUM
easat-6021	171	4	-	-	SYM
easat-6021	171	5	502	502	NUM
easat-6021	171	6	,	,	PUNCT
easat-6021	171	7	2025	2025	NUM
easat-6021	171	8	doi	doi	NOUN
easat-6021	171	9	:	:	PUNCT
easat-6021	171	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	171	11	©	©	PROPN
easat-6021	171	12	2025	2025	NUM
easat-6021	171	13	by	by	ADP
easat-6021	171	14	the	the	DET
easat-6021	171	15	authors	author	NOUN
easat-6021	171	16	;	;	PUNCT
easat-6021	171	17	licensee	licensee	PROPN
easat-6021	171	18	learning	learning	NOUN
easat-6021	171	19	gate	gate	NOUN
easat-6021	171	20	5	5	NUM
easat-6021	171	21	.	.	PUNCT
easat-6021	171	22	results	result	VERB
easat-6021	171	23	5.1	5.1	NUM
easat-6021	171	24	.	.	PUNCT
easat-6021	172	1	descriptive	descriptive	ADJ
easat-6021	172	2	statistics	statistic	NOUN
easat-6021	172	3	it	it	PRON
easat-6021	172	4	is	be	AUX
easat-6021	172	5	clear	clear	ADJ
easat-6021	172	6	from	from	ADP
easat-6021	172	7	the	the	DET
easat-6021	172	8	statistical	statistical	ADJ
easat-6021	172	9	summary	summary	NOUN
easat-6021	172	10	of	of	ADP
easat-6021	172	11	table	table	NOUN
easat-6021	172	12	1	1	NUM
easat-6021	172	13	.	.	PUNCT
easat-6021	173	1	below	below	ADV
easat-6021	173	2	,	,	PUNCT
easat-6021	173	3	related	relate	VERB
easat-6021	173	4	to	to	ADP
easat-6021	173	5	all	all	DET
easat-6021	173	6	research	research	NOUN
easat-6021	173	7	variables	variable	NOUN
easat-6021	173	8	,	,	PUNCT
easat-6021	173	9	that	that	SCONJ
easat-6021	173	10	the	the	DET
easat-6021	173	11	minimum	minimum	NOUN
easat-6021	173	12	and	and	CCONJ
easat-6021	173	13	maximum	maximum	ADV
easat-6021	173	14	related	relate	VERB
easat-6021	173	15	to	to	ADP
easat-6021	173	16	all	all	DET
easat-6021	173	17	research	research	NOUN
easat-6021	173	18	variables	variable	NOUN
easat-6021	173	19	for	for	ADP
easat-6021	173	20	the	the	DET
easat-6021	173	21	sample	sample	NOUN
easat-6021	173	22	of	of	ADP
easat-6021	173	23	banks	bank	NOUN
easat-6021	173	24	fall	fall	VERB
easat-6021	173	25	within	within	ADP
easat-6021	173	26	a	a	DET
easat-6021	173	27	very	very	ADV
easat-6021	173	28	wide	wide	ADJ
easat-6021	173	29	range	range	NOUN
easat-6021	173	30	,	,	PUNCT
easat-6021	173	31	which	which	PRON
easat-6021	173	32	leads	lead	VERB
easat-6021	173	33	to	to	ADP
easat-6021	173	34	a	a	DET
easat-6021	173	35	large	large	ADJ
easat-6021	173	36	size	size	NOUN
easat-6021	173	37	of	of	ADP
easat-6021	173	38	the	the	DET
easat-6021	173	39	standard	standard	ADJ
easat-6021	173	40	deviation	deviation	NOUN
easat-6021	173	41	.	.	PUNCT
easat-6021	174	1	this	this	DET
easat-6021	174	2	large	large	ADJ
easat-6021	174	3	difference	difference	NOUN
easat-6021	174	4	/	/	SYM
easat-6021	174	5	variance	variance	NOUN
easat-6021	174	6	may	may	AUX
easat-6021	174	7	seem	seem	VERB
easat-6021	174	8	natural	natural	ADJ
easat-6021	174	9	due	due	ADP
easat-6021	174	10	to	to	ADP
easat-6021	174	11	differences	difference	NOUN
easat-6021	174	12	in	in	ADP
easat-6021	174	13	experiences	experience	NOUN
easat-6021	174	14	or	or	CCONJ
easat-6021	174	15	conditions	condition	NOUN
easat-6021	174	16	directed	direct	VERB
easat-6021	174	17	by	by	ADP
easat-6021	174	18	each	each	DET
easat-6021	174	19	bank	bank	NOUN
easat-6021	174	20	or	or	CCONJ
easat-6021	174	21	other	other	ADJ
easat-6021	174	22	structural	structural	ADJ
easat-6021	174	23	and	and	CCONJ
easat-6021	174	24	organizational	organizational	ADJ
easat-6021	174	25	variables	variable	NOUN
easat-6021	174	26	.	.	PUNCT
easat-6021	175	1	this	this	DET
easat-6021	175	2	variance	variance	NOUN
easat-6021	175	3	is	be	AUX
easat-6021	175	4	confirmed	confirm	VERB
easat-6021	175	5	by	by	ADP
easat-6021	175	6	the	the	DET
easat-6021	175	7	normal	normal	ADJ
easat-6021	175	8	distribution	distribution	NOUN
easat-6021	175	9	test	test	NOUN
easat-6021	175	10	,	,	PUNCT
easat-6021	175	11	which	which	PRON
easat-6021	175	12	came	come	VERB
easat-6021	175	13	with	with	ADP
easat-6021	175	14	statistical	statistical	ADJ
easat-6021	175	15	significance	significance	NOUN
easat-6021	175	16	for	for	ADP
easat-6021	175	17	all	all	DET
easat-6021	175	18	variables	variable	NOUN
easat-6021	175	19	.	.	PUNCT
easat-6021	176	1	accordingly	accordingly	ADV
easat-6021	176	2	,	,	PUNCT
easat-6021	176	3	the	the	DET
easat-6021	176	4	null	null	ADJ
easat-6021	176	5	hypothesis	hypothesis	NOUN
easat-6021	176	6	will	will	AUX
easat-6021	176	7	be	be	AUX
easat-6021	176	8	rejected	reject	VERB
easat-6021	176	9	.	.	PUNCT
easat-6021	177	1	therefore	therefore	ADV
easat-6021	177	2	,	,	PUNCT
easat-6021	177	3	we	we	PRON
easat-6021	177	4	will	will	AUX
easat-6021	177	5	accepted	accept	VERB
easat-6021	177	6	the	the	DET
easat-6021	177	7	alternative	alternative	ADJ
easat-6021	177	8	hypothesis	hypothesis	NOUN
easat-6021	177	9	indicating	indicate	VERB
easat-6021	177	10	that	that	SCONJ
easat-6021	177	11	these	these	DET
easat-6021	177	12	variables	variable	NOUN
easat-6021	177	13	do	do	AUX
easat-6021	177	14	not	not	PART
easat-6021	177	15	adhere	adhere	VERB
easat-6021	177	16	to	to	ADP
easat-6021	177	17	a	a	DET
easat-6021	177	18	normal	normal	ADJ
easat-6021	177	19	distribution	distribution	NOUN
easat-6021	177	20	,	,	PUNCT
easat-6021	177	21	i.e.	i.e.	X
easat-6021	177	22	,	,	PUNCT
easat-6021	177	23	their	their	PRON
easat-6021	177	24	actual	actual	ADJ
easat-6021	177	25	values	value	NOUN
easat-6021	177	26	fall	fall	VERB
easat-6021	177	27	within	within	ADP
easat-6021	177	28	a	a	DET
easat-6021	177	29	wide	wide	ADJ
easat-6021	177	30	range	range	NOUN
easat-6021	177	31	and	and	CCONJ
easat-6021	177	32	do	do	AUX
easat-6021	177	33	not	not	PART
easat-6021	177	34	revolve	revolve	VERB
easat-6021	177	35	around	around	ADP
easat-6021	177	36	their	their	PRON
easat-6021	177	37	average	average	NOUN
easat-6021	177	38	.	.	PUNCT
easat-6021	178	1	since	since	SCONJ
easat-6021	178	2	the	the	DET
easat-6021	178	3	size	size	NOUN
easat-6021	178	4	of	of	ADP
easat-6021	178	5	the	the	DET
easat-6021	178	6	standard	standard	ADJ
easat-6021	178	7	deviation	deviation	NOUN
easat-6021	178	8	is	be	AUX
easat-6021	178	9	large	large	ADJ
easat-6021	178	10	and	and	CCONJ
easat-6021	178	11	the	the	DET
easat-6021	178	12	research	research	NOUN
easat-6021	178	13	variables	variable	NOUN
easat-6021	178	14	do	do	AUX
easat-6021	178	15	not	not	PART
easat-6021	178	16	follow	follow	VERB
easat-6021	178	17	the	the	DET
easat-6021	178	18	normal	normal	ADJ
easat-6021	178	19	distribution	distribution	NOUN
easat-6021	178	20	,	,	PUNCT
easat-6021	178	21	this	this	PRON
easat-6021	178	22	leads	lead	VERB
easat-6021	178	23	to	to	ADP
easat-6021	178	24	making	make	VERB
easat-6021	178	25	the	the	DET
easat-6021	178	26	mean	mean	ADJ
easat-6021	178	27	statistic	statistic	NOUN
easat-6021	178	28	invalid	invalid	ADJ
easat-6021	178	29	and	and	CCONJ
easat-6021	178	30	can	can	AUX
easat-6021	178	31	not	not	PART
easat-6021	178	32	be	be	AUX
easat-6021	178	33	relied	rely	VERB
easat-6021	178	34	upon	upon	SCONJ
easat-6021	178	35	here	here	ADV
easat-6021	178	36	,	,	PUNCT
easat-6021	178	37	i.e.	i.e.	X
easat-6021	178	38	,	,	PUNCT
easat-6021	178	39	it	it	PRON
easat-6021	178	40	is	be	AUX
easat-6021	178	41	not	not	PART
easat-6021	178	42	meaningful	meaningful	ADJ
easat-6021	178	43	or	or	CCONJ
easat-6021	178	44	useful	useful	ADJ
easat-6021	178	45	,	,	PUNCT
easat-6021	178	46	since	since	SCONJ
easat-6021	178	47	the	the	DET
easat-6021	178	48	mean	mean	NOUN
easat-6021	178	49	is	be	AUX
easat-6021	178	50	affected	affect	VERB
easat-6021	178	51	by	by	ADP
easat-6021	178	52	abnormal	abnormal	ADJ
easat-6021	178	53	or	or	CCONJ
easat-6021	178	54	extreme	extreme	ADJ
easat-6021	178	55	values	value	NOUN
easat-6021	178	56	.	.	PUNCT
easat-6021	179	1	therefore	therefore	ADV
easat-6021	179	2	,	,	PUNCT
easat-6021	179	3	this	this	DET
easat-6021	179	4	research	research	NOUN
easat-6021	179	5	will	will	AUX
easat-6021	179	6	rely	rely	VERB
easat-6021	179	7	on	on	ADP
easat-6021	179	8	the	the	DET
easat-6021	179	9	median	median	ADJ
easat-6021	179	10	statistic	statistic	NOUN
easat-6021	179	11	since	since	SCONJ
easat-6021	179	12	abnormal	abnormal	ADJ
easat-6021	179	13	values	value	NOUN
easat-6021	179	14	do	do	AUX
easat-6021	179	15	not	not	PART
easat-6021	179	16	affect	affect	VERB
easat-6021	179	17	it	it	PRON
easat-6021	179	18	.	.	PUNCT
easat-6021	180	1	table	table	NOUN
easat-6021	180	2	1	1	NUM
easat-6021	180	3	.	.	PUNCT
easat-6021	180	4	descriptive	descriptive	ADJ
easat-6021	180	5	statistics	statistic	NOUN
easat-6021	180	6	summary	summary	NOUN
easat-6021	180	7	.	.	PUNCT
easat-6021	181	1	variables	variable	NOUN
easat-6021	181	2	unit	unit	NOUN
easat-6021	181	3	mean	mean	VERB
easat-6021	181	4	median	median	PROPN
easat-6021	181	5	std	std	PROPN
easat-6021	181	6	.	.	PROPN
easat-6021	182	1	dev	dev	PROPN
easat-6021	182	2	.	.	PUNCT
easat-6021	183	1	min	min	PROPN
easat-6021	183	2	max	max	PROPN
easat-6021	183	3	normality	normality	PROPN
easat-6021	183	4	test	test	NOUN
easat-6021	183	5	dependent	dependent	ADJ
easat-6021	183	6	variable	variable	ADJ
easat-6021	183	7	earnings	earning	NOUN
easat-6021	183	8	per	per	ADP
easat-6021	183	9	share	share	NOUN
easat-6021	183	10	scale	scale	NOUN
easat-6021	183	11	18.345	18.345	NUM
easat-6021	183	12	3.9493	3.9493	NUM
easat-6021	183	13	64.36	64.36	NUM
easat-6021	183	14	1.6	1.6	NUM
easat-6021	183	15	708.90	708.90	NUM
easat-6021	183	16	[	[	X
easat-6021	183	17	48671.5	48671.5	NUM
easat-6021	183	18	]	]	X
easat-6021	183	19	*	*	PUNCT
easat-6021	183	20	*	*	PUNCT
easat-6021	183	21	*	*	PUNCT
easat-6021	183	22	negative	negative	ADJ
easat-6021	183	23	earnings	earning	NOUN
easat-6021	183	24	per	per	ADP
easat-6021	183	25	share	share	NOUN
easat-6021	183	26	scale	scale	NOUN
easat-6021	183	27	-20.2	-20.2	PROPN
easat-6021	183	28	-2.828	-2.828	PROPN
easat-6021	183	29	52.62	52.62	NUM
easat-6021	183	30	-365.6	-365.6	PROPN
easat-6021	183	31	-1.6	-1.6	X
easat-6021	184	1	[	[	X
easat-6021	184	2	2395.65	2395.65	NUM
easat-6021	184	3	]	]	X
easat-6021	184	4	*	*	PUNCT
easat-6021	185	1	*	*	PUNCT
easat-6021	185	2	*	*	PUNCT
easat-6021	185	3	positive	positive	ADJ
easat-6021	185	4	earnings	earning	NOUN
easat-6021	185	5	per	per	ADP
easat-6021	185	6	share	share	NOUN
easat-6021	185	7	scale	scale	NOUN
easat-6021	185	8	17.289	17.289	NUM
easat-6021	186	1	4.7462	4.7462	NUM
easat-6021	186	2	70.23	70.23	NUM
easat-6021	186	3	0.0528	0.0528	NUM
easat-6021	186	4	708.90	708.90	NUM
easat-6021	186	5	[	[	X
easat-6021	186	6	34199.1	34199.1	NUM
easat-6021	186	7	]	]	PUNCT
easat-6021	186	8	*	*	PUNCT
easat-6021	186	9	*	*	PUNCT
easat-6021	186	10	*	*	PUNCT
easat-6021	186	11	book	book	NOUN
easat-6021	186	12	value	value	NOUN
easat-6021	186	13	of	of	ADP
easat-6021	186	14	earnings	earning	NOUN
easat-6021	186	15	per	per	ADP
easat-6021	186	16	share	share	NOUN
easat-6021	186	17	scale	scale	NOUN
easat-6021	186	18	6.9552	6.9552	NUM
easat-6021	186	19	1.9866	1.9866	NUM
easat-6021	186	20	17.30	17.30	NUM
easat-6021	186	21	2.3	2.3	NUM
easat-6021	186	22	185.22	185.22	NUM
easat-6021	186	23	[	[	X
easat-6021	186	24	32295.7	32295.7	NUM
easat-6021	186	25	]	]	X
easat-6021	186	26	*	*	PUNCT
easat-6021	186	27	*	*	PUNCT
easat-6021	186	28	*	*	PUNCT
easat-6021	186	29	negative	negative	ADJ
easat-6021	186	30	book	book	NOUN
easat-6021	186	31	value	value	NOUN
easat-6021	186	32	scale	scale	NOUN
easat-6021	186	33	-7.003	-7.003	NOUN
easat-6021	186	34	-1.449	-1.449	NOUN
easat-6021	186	35	12.85	12.85	NUM
easat-6021	186	36	-71.59	-71.59	NOUN
easat-6021	186	37	-1.1	-1.1	X
easat-6021	187	1	[	[	X
easat-6021	187	2	433.327	433.327	NUM
easat-6021	187	3	]	]	X
easat-6021	187	4	*	*	PUNCT
easat-6021	187	5	*	*	PUNCT
easat-6021	187	6	*	*	PUNCT
easat-6021	187	7	positive	positive	ADJ
easat-6021	187	8	book	book	NOUN
easat-6021	187	9	value	value	NOUN
easat-6021	187	10	scale	scale	NOUN
easat-6021	187	11	6.9214	6.9214	NUM
easat-6021	187	12	2.1909	2.1909	NUM
easat-6021	187	13	19.87	19.87	NUM
easat-6021	187	14	2.3	2.3	NUM
easat-6021	187	15	185.22	185.22	NUM
easat-6021	188	1	[	[	X
easat-6021	188	2	17580.2	17580.2	NUM
easat-6021	188	3	]	]	X
easat-6021	188	4	*	*	PUNCT
easat-6021	188	5	*	*	PUNCT
easat-6021	188	6	*	*	AUX
easat-6021	188	7	mediating	mediate	VERB
easat-6021	188	8	variable	variable	ADJ
easat-6021	188	9	emps	emp	NOUN
easat-6021	188	10	scale	scale	VERB
easat-6021	188	11	4.7756	4.7756	NUM
easat-6021	188	12	2.3690	2.3690	NUM
easat-6021	188	13	15.96	15.96	NUM
easat-6021	188	14	0.0630	0.0630	NUM
easat-6021	188	15	191.81	191.81	NUM
easat-6021	189	1	[	[	X
easat-6021	189	2	90590.1	90590.1	NUM
easat-6021	189	3	]	]	SYM
easat-6021	189	4	*	*	PUNCT
easat-6021	189	5	*	*	PUNCT
easat-6021	189	6	*	*	PUNCT
easat-6021	189	7	low	low	ADJ
easat-6021	189	8	emps	emp	NOUN
easat-6021	189	9	scale	scale	NOUN
easat-6021	189	10	-2.5463	-2.5463	ADJ
easat-6021	189	11	-2.2310	-2.2310	NOUN
easat-6021	190	1	2.134	2.134	NUM
easat-6021	190	2	-13.790	-13.790	NOUN
easat-6021	190	3	-0.0630	-0.0630	NOUN
easat-6021	191	1	[	[	X
easat-6021	191	2	906.269	906.269	NUM
easat-6021	191	3	]	]	X
easat-6021	191	4	*	*	PUNCT
easat-6021	191	5	*	*	PUNCT
easat-6021	191	6	*	*	PUNCT
easat-6021	191	7	high	high	ADJ
easat-6021	191	8	emps	emp	NOUN
easat-6021	191	9	scale	scale	VERB
easat-6021	191	10	10.488	10.488	NUM
easat-6021	191	11	2.9359	2.9359	NUM
easat-6021	191	12	29.38	29.38	NUM
easat-6021	191	13	0.0878	0.0878	NUM
easat-6021	191	14	191.81	191.81	NUM
easat-6021	192	1	[	[	X
easat-6021	192	2	1911.68	1911.68	NUM
easat-6021	192	3	]	]	X
easat-6021	192	4	*	*	PUNCT
easat-6021	192	5	*	*	PUNCT
easat-6021	192	6	*	*	PUNCT
easat-6021	192	7	em_status	em_status	X
easat-6021	192	8	dummy	dummy	VERB
easat-6021	192	9	0.6374	0.6374	NUM
easat-6021	192	10	1.0000	1.0000	NUM
easat-6021	192	11	0.482	0.482	NUM
easat-6021	192	12	0	0	NUM
easat-6021	192	13	1	1	NUM
easat-6021	193	1	[	[	X
easat-6021	193	2	29.2613	29.2613	NUM
easat-6021	193	3	]	]	X
easat-6021	193	4	*	*	PUNCT
easat-6021	193	5	*	*	PUNCT
easat-6021	193	6	*	*	PUNCT
easat-6021	193	7	independent	independent	ADJ
easat-6021	193	8	variables	variable	NOUN
easat-6021	193	9	ag	ag	PROPN
easat-6021	193	10	dummy	dummy	NOUN
easat-6021	193	11	0.6608	0.6608	NUM
easat-6021	193	12	1.0000	1.0000	NUM
easat-6021	193	13	0.475	0.475	NUM
easat-6021	193	14	0	0	NUM
easat-6021	193	15	1	1	NUM
easat-6021	193	16	[	[	X
easat-6021	193	17	30.0178	30.0178	NUM
easat-6021	193	18	]	]	X
easat-6021	193	19	*	*	PUNCT
easat-6021	193	20	*	*	PUNCT
easat-6021	193	21	*	*	VERB
easat-6021	193	22	audit	audit	NOUN
easat-6021	193	23	fees	fee	NOUN
easat-6021	193	24	logarithm	logarithm	NOUN
easat-6021	193	25	7.8444	7.8444	NUM
easat-6021	193	26	7.8400	7.8400	NUM
easat-6021	193	27	0.164	0.164	NUM
easat-6021	193	28	7.5200	7.5200	NUM
easat-6021	193	29	8.8633	8.8633	NUM
easat-6021	194	1	[	[	X
easat-6021	194	2	1982.68	1982.68	NUM
easat-6021	194	3	]	]	X
easat-6021	194	4	*	*	PUNCT
easat-6021	194	5	*	*	PUNCT
easat-6021	194	6	*	*	PUNCT
easat-6021	194	7	audit	audit	NOUN
easat-6021	194	8	firm	firm	ADJ
easat-6021	194	9	size	size	NOUN
easat-6021	194	10	dummy	dummy	PROPN
easat-6021	194	11	.8012	.8012	PROPN
easat-6021	194	12	1.0000	1.0000	NUM
easat-6021	194	13	0.400	0.400	NUM
easat-6021	194	14	0	0	NUM
easat-6021	194	15	1	1	NUM
easat-6021	195	1	[	[	X
easat-6021	195	2	65.4602	65.4602	NUM
easat-6021	195	3	]	]	X
easat-6021	195	4	*	*	PUNCT
easat-6021	195	5	*	*	PUNCT
easat-6021	195	6	*	*	PUNCT
easat-6021	195	7	control	control	PROPN
easat-6021	195	8	variables	variables	PROPN
easat-6021	195	9	bank	bank	PROPN
easat-6021	195	10	size	size	NOUN
easat-6021	195	11	logarithm	logarithm	NOUN
easat-6021	195	12	11.543	11.543	NUM
easat-6021	195	13	11.720	11.720	NUM
easat-6021	195	14	0.787	0.787	NUM
easat-6021	196	1	.5155	.5155	PUNCT
easat-6021	197	1	12.900	12.900	NUM
easat-6021	198	1	[	[	X
easat-6021	198	2	655.054	655.054	NUM
easat-6021	198	3	]	]	X
easat-6021	198	4	*	*	PUNCT
easat-6021	198	5	*	*	PUNCT
easat-6021	198	6	*	*	PUNCT
easat-6021	198	7	return	return	NOUN
easat-6021	198	8	on	on	ADP
easat-6021	198	9	assets	asset	NOUN
easat-6021	198	10	%	%	NOUN
easat-6021	198	11	0.0488	0.0488	NUM
easat-6021	198	12	0.0100	0.0100	NUM
easat-6021	198	13	0.151	0.151	NUM
easat-6021	198	14	-0.0400	-0.0400	NOUN
easat-6021	199	1	1.2200	1.2200	NUM
easat-6021	200	1	[	[	X
easat-6021	200	2	6840.18	6840.18	NUM
easat-6021	200	3	]	]	X
easat-6021	200	4	*	*	PUNCT
easat-6021	200	5	*	*	PUNCT
easat-6021	200	6	*	*	PUNCT
easat-6021	200	7	financial	financial	ADJ
easat-6021	200	8	leverage	leverage	NOUN
easat-6021	200	9	%	%	NOUN
easat-6021	200	10	0.4606	0.4606	NUM
easat-6021	200	11	0.4400	0.4400	NUM
easat-6021	200	12	0.285	0.285	NUM
easat-6021	200	13	-0.9400	-0.9400	NOUN
easat-6021	200	14	2.9800	2.9800	NUM
easat-6021	201	1	[	[	X
easat-6021	201	2	10218.5	10218.5	NUM
easat-6021	201	3	]	]	X
easat-6021	201	4	*	*	PUNCT
easat-6021	201	5	*	*	PUNCT
easat-6021	201	6	*	*	PUNCT
easat-6021	201	7	sales	sale	NOUN
easat-6021	201	8	growth	growth	NOUN
easat-6021	201	9	rate	rate	NOUN
easat-6021	201	10	%	%	NOUN
easat-6021	201	11	-0.0125	-0.0125	ADJ
easat-6021	201	12	-0.0500	-0.0500	PROPN
easat-6021	201	13	0.447	0.447	NUM
easat-6021	201	14	-1.7000	-1.7000	NOUN
easat-6021	201	15	1.9000	1.9000	NUM
easat-6021	202	1	[	[	X
easat-6021	202	2	79.4163	79.4163	NUM
easat-6021	202	3	]	]	X
easat-6021	202	4	*	*	PUNCT
easat-6021	202	5	*	*	PUNCT
easat-6021	202	6	*	*	PUNCT
easat-6021	202	7	note	note	NOUN
easat-6021	202	8	:	:	PUNCT
easat-6021	202	9	*	*	PUNCT
easat-6021	202	10	*	*	PUNCT
easat-6021	202	11	*	*	PUNCT
easat-6021	202	12	indicates	indicate	VERB
easat-6021	202	13	significance	significance	NOUN
easat-6021	202	14	at	at	ADP
easat-6021	202	15	1	1	NUM
easat-6021	202	16	%	%	NOUN
easat-6021	202	17	.	.	PUNCT
easat-6021	203	1	5.2	5.2	NUM
easat-6021	203	2	.	.	PUNCT
easat-6021	204	1	approval	approval	NOUN
easat-6021	204	2	of	of	ADP
easat-6021	204	3	the	the	DET
easat-6021	204	4	results	result	NOUN
easat-6021	204	5	after	after	ADP
easat-6021	204	6	ensuring	ensure	VERB
easat-6021	204	7	the	the	DET
easat-6021	204	8	quality	quality	NOUN
easat-6021	204	9	of	of	ADP
easat-6021	204	10	the	the	DET
easat-6021	204	11	structural	structural	ADJ
easat-6021	204	12	model	model	NOUN
easat-6021	204	13	,	,	PUNCT
easat-6021	204	14	using	use	VERB
easat-6021	204	15	its	its	PRON
easat-6021	204	16	suitability	suitability	NOUN
easat-6021	204	17	to	to	ADP
easat-6021	204	18	the	the	DET
easat-6021	204	19	data	datum	NOUN
easat-6021	204	20	collected	collect	VERB
easat-6021	204	21	,	,	PUNCT
easat-6021	204	22	and	and	CCONJ
easat-6021	204	23	its	its	PRON
easat-6021	204	24	freedom	freedom	NOUN
easat-6021	204	25	from	from	ADP
easat-6021	204	26	various	various	ADJ
easat-6021	204	27	measurement	measurement	NOUN
easat-6021	204	28	problems	problem	NOUN
easat-6021	204	29	,	,	PUNCT
easat-6021	204	30	we	we	PRON
easat-6021	204	31	can	can	AUX
easat-6021	204	32	continue	continue	VERB
easat-6021	204	33	the	the	DET
easat-6021	204	34	analysis	analysis	NOUN
easat-6021	204	35	to	to	PART
easat-6021	204	36	obtain	obtain	VERB
easat-6021	204	37	the	the	DET
easat-6021	204	38	path	path	NOUN
easat-6021	204	39	coefficients	coefficient	NOUN
easat-6021	204	40	,	,	PUNCT
easat-6021	204	41	as	as	SCONJ
easat-6021	204	42	shown	show	VERB
easat-6021	204	43	in	in	ADP
easat-6021	204	44	table	table	NOUN
easat-6021	204	45	2	2	NUM
easat-6021	204	46	.	.	X
easat-6021	204	47	496	496	NUM
easat-6021	204	48	edelweiss	edelweiss	PROPN
easat-6021	204	49	applied	apply	VERB
easat-6021	204	50	science	science	NOUN
easat-6021	204	51	and	and	CCONJ
easat-6021	204	52	technology	technology	NOUN
easat-6021	204	53	issn	issn	PROPN
easat-6021	204	54	:	:	PUNCT
easat-6021	204	55	2576	2576	NUM
easat-6021	204	56	-	-	SYM
easat-6021	204	57	8484	8484	NUM
easat-6021	204	58	vol	vol	NOUN
easat-6021	204	59	.	.	PROPN
easat-6021	205	1	9	9	NUM
easat-6021	205	2	,	,	PUNCT
easat-6021	205	3	no	no	INTJ
easat-6021	205	4	.	.	NOUN
easat-6021	206	1	4	4	NUM
easat-6021	206	2	:	:	PUNCT
easat-6021	206	3	489	489	NUM
easat-6021	206	4	-	-	SYM
easat-6021	206	5	502	502	NUM
easat-6021	206	6	,	,	PUNCT
easat-6021	206	7	2025	2025	NUM
easat-6021	206	8	doi	doi	NOUN
easat-6021	206	9	:	:	PUNCT
easat-6021	206	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	206	11	©	©	PROPN
easat-6021	206	12	2025	2025	NUM
easat-6021	206	13	by	by	ADP
easat-6021	206	14	the	the	DET
easat-6021	206	15	authors	author	NOUN
easat-6021	206	16	;	;	PUNCT
easat-6021	206	17	licensee	licensee	PROPN
easat-6021	206	18	learning	learn	VERB
easat-6021	206	19	gate	gate	NOUN
easat-6021	206	20	table	table	NOUN
easat-6021	206	21	2	2	NUM
easat-6021	206	22	.	.	PUNCT
easat-6021	207	1	outcomes	outcome	NOUN
easat-6021	207	2	of	of	ADP
easat-6021	207	3	the	the	DET
easat-6021	207	4	path	path	NOUN
easat-6021	207	5	analysis	analysis	NOUN
easat-6021	207	6	for	for	ADP
easat-6021	207	7	the	the	DET
easat-6021	207	8	structural	structural	ADJ
easat-6021	207	9	model	model	NOUN
easat-6021	207	10	(	(	PUNCT
easat-6021	207	11	sem	sem	PROPN
easat-6021	207	12	)	)	PUNCT
easat-6021	207	13	ag	ag	PROPN
easat-6021	207	14	,	,	PUNCT
easat-6021	207	15	audit	audit	NOUN
easat-6021	207	16	quality	quality	NOUN
easat-6021	207	17	,	,	PUNCT
easat-6021	207	18	emps	emp	NOUN
easat-6021	207	19	,	,	PUNCT
easat-6021	207	20	and	and	CCONJ
easat-6021	207	21	suitability	suitability	NOUN
easat-6021	207	22	of	of	ADP
easat-6021	207	23	accounting	accounting	NOUN
easat-6021	207	24	information	information	NOUN
easat-6021	207	25	.	.	PUNCT
easat-6021	208	1	p>|z|	p>|z|	VERB
easat-6021	208	2	z	z	PROPN
easat-6021	208	3	oim	oim	PROPN
easat-6021	208	4	std	std	PROPN
easat-6021	208	5	.	.	PUNCT
easat-6021	209	1	err	err	PROPN
easat-6021	209	2	.	.	PUNCT
easat-6021	210	1	unstandardized	unstandardized	ADJ
easat-6021	210	2	coefficient	coefficient	NOUN
easat-6021	210	3	paths	path	NOUN
easat-6021	210	4	emps	emp	NOUN
easat-6021	210	5	equation	equation	NOUN
easat-6021	210	6	*	*	PUNCT
easat-6021	210	7	*	*	PUNCT
easat-6021	210	8	*	*	PUNCT
easat-6021	210	9	-6.990	-6.990	PUNCT
easat-6021	210	10	0.0178	0.0178	NUM
easat-6021	210	11	-0.13285	-0.13285	ADJ
easat-6021	210	12	ac	ac	PROPN
easat-6021	210	13	→	→	SYM
easat-6021	210	14	emp	emp	NOUN
easat-6021	210	15	*	*	PUNCT
easat-6021	210	16	*	*	PUNCT
easat-6021	210	17	*	*	PUNCT
easat-6021	211	1	-15.57	-15.57	NUM
easat-6021	211	2	0.0177	0.0177	NUM
easat-6021	211	3	-1.19516	-1.19516	ADJ
easat-6021	211	4	audit	audit	NOUN
easat-6021	211	5	fees	fee	NOUN
easat-6021	211	6	→emps	→emps	PUNCT
easat-6021	211	7	0.038	0.038	NUM
easat-6021	211	8	*	*	PUNCT
easat-6021	211	9	*	*	NOUN
easat-6021	211	10	2.070	2.070	NUM
easat-6021	211	11	0.0161	0.0161	NUM
easat-6021	211	12	0.07298	0.07298	NUM
easat-6021	211	13	audit	audit	NOUN
easat-6021	211	14	firm	firm	NOUN
easat-6021	211	15	size	size	NOUN
easat-6021	211	16	→emps	→emps	PUNCT
easat-6021	211	17	*	*	PUNCT
easat-6021	212	1	*	*	PUNCT
easat-6021	212	2	*	*	PUNCT
easat-6021	212	3	-19.70	-19.70	PROPN
easat-6021	212	4	0.0155	0.0155	NUM
easat-6021	212	5	-0.35249	-0.35249	NOUN
easat-6021	212	6	bank	bank	NOUN
easat-6021	212	7	size	size	NOUN
easat-6021	212	8	→emps	→emps	PUNCT
easat-6021	212	9	*	*	PUNCT
easat-6021	212	10	*	*	PUNCT
easat-6021	212	11	*	*	PUNCT
easat-6021	213	1	3.830	3.830	NUM
easat-6021	213	2	0.0161	0.0161	NUM
easat-6021	213	3	0.33269	0.33269	NUM
easat-6021	213	4	return	return	NOUN
easat-6021	213	5	on	on	ADP
easat-6021	213	6	assets	asset	NOUN
easat-6021	213	7	→emps	→emps	PUNCT
easat-6021	213	8	*	*	PUNCT
easat-6021	213	9	*	*	PUNCT
easat-6021	213	10	*	*	PUNCT
easat-6021	213	11	7.720	7.720	NUM
easat-6021	213	12	0.0177	0.0177	NUM
easat-6021	213	13	0.40661	0.40661	NUM
easat-6021	213	14	financial	financial	ADJ
easat-6021	213	15	leverage	leverage	NOUN
easat-6021	213	16	→emps	→emps	PUNCT
easat-6021	213	17	*	*	PUNCT
easat-6021	213	18	*	*	PUNCT
easat-6021	213	19	*	*	PUNCT
easat-6021	213	20	-5.370	-5.370	NUM
easat-6021	213	21	0.0162	0.0162	NUM
easat-6021	213	22	-0.14719	-0.14719	NOUN
easat-6021	213	23	sales	sale	NOUN
easat-6021	213	24	growth	growth	NOUN
easat-6021	213	25	rate	rate	NOUN
easat-6021	213	26	→emps	→emps	PUNCT
easat-6021	213	27	*	*	PUNCT
easat-6021	213	28	*	*	PUNCT
easat-6021	213	29	*	*	PUNCT
easat-6021	213	30	23.54	23.54	NUM
easat-6021	213	31	1.2328	1.2328	NUM
easat-6021	213	32	13.9963	13.9963	NUM
easat-6021	213	33	constant	constant	ADJ
easat-6021	213	34	earnings	earning	NOUN
easat-6021	213	35	per	per	ADP
easat-6021	213	36	share	share	NOUN
easat-6021	213	37	equation	equation	NOUN
easat-6021	213	38	:	:	PUNCT
easat-6021	214	1	*	*	PUNCT
easat-6021	214	2	*	*	PUNCT
easat-6021	214	3	*	*	PUNCT
easat-6021	214	4	-34.16	-34.16	PROPN
easat-6021	214	5	0.0127	0.0127	NUM
easat-6021	214	6	-246.186	-246.186	PROPN
easat-6021	214	7	emps	emp	NOUN
easat-6021	214	8	→earnings	→earning	VERB
easat-6021	214	9	per	per	ADP
easat-6021	214	10	share	share	NOUN
easat-6021	214	11	*	*	PUNCT
easat-6021	215	1	*	*	PUNCT
easat-6021	215	2	*	*	X
easat-6021	215	3	13.56	13.56	NUM
easat-6021	215	4	0.0132	0.0132	NUM
easat-6021	215	5	108.485	108.485	NUM
easat-6021	215	6	ag	ag	PROPN
easat-6021	215	7	→earnings	→earning	VERB
easat-6021	215	8	per	per	ADP
easat-6021	215	9	share	share	NOUN
easat-6021	215	10	*	*	PUNCT
easat-6021	216	1	*	*	PUNCT
easat-6021	216	2	*	*	PUNCT
easat-6021	216	3	12.40	12.40	NUM
easat-6021	216	4	0.0138	0.0138	NUM
easat-6021	216	5	419.433	419.433	NUM
easat-6021	216	6	audit	audit	NOUN
easat-6021	216	7	fees	fee	NOUN
easat-6021	216	8	→earnings	→earning	VERB
easat-6021	216	9	per	per	ADP
easat-6021	216	10	share	share	NOUN
easat-6021	216	11	*	*	PUNCT
easat-6021	217	1	*	*	PUNCT
easat-6021	217	2	*	*	X
easat-6021	217	3	19.64	19.64	NUM
easat-6021	217	4	0.0119	0.0119	NUM
easat-6021	217	5	288.841	288.841	NUM
easat-6021	217	6	audit	audit	NOUN
easat-6021	217	7	firm	firm	ADJ
easat-6021	217	8	size	size	NOUN
easat-6021	217	9	→earnings	→earning	VERB
easat-6021	217	10	per	per	ADP
easat-6021	217	11	share	share	NOUN
easat-6021	217	12	*	*	PUNCT
easat-6021	218	1	*	*	PUNCT
easat-6021	218	2	*	*	PUNCT
easat-6021	218	3	11.03	11.03	NUM
easat-6021	218	4	0.0124	0.0124	NUM
easat-6021	218	5	89.8269	89.8269	NUM
easat-6021	218	6	bank	bank	NOUN
easat-6021	218	7	size	size	NOUN
easat-6021	218	8	→earnings	→earning	VERB
easat-6021	218	9	per	per	ADP
easat-6021	218	10	share	share	NOUN
easat-6021	218	11	*	*	PUNCT
easat-6021	219	1	*	*	PUNCT
easat-6021	219	2	*	*	PUNCT
easat-6021	219	3	4.090	4.090	NUM
easat-6021	219	4	0.0118	0.0118	NUM
easat-6021	219	5	148.001	148.001	NUM
easat-6021	219	6	return	return	NOUN
easat-6021	219	7	on	on	ADP
easat-6021	219	8	assets	asset	NOUN
easat-6021	219	9	→earnings	→earning	VERB
easat-6021	219	10	per	per	ADP
easat-6021	219	11	share	share	NOUN
easat-6021	219	12	*	*	PUNCT
easat-6021	220	1	*	*	PUNCT
easat-6021	220	2	*	*	PUNCT
easat-6021	220	3	-32.92	-32.92	PROPN
easat-6021	220	4	0.0133	0.0133	NUM
easat-6021	220	5	-738.526	-738.526	PROPN
easat-6021	220	6	financial	financial	ADJ
easat-6021	220	7	leverage	leverage	NOUN
easat-6021	220	8	→earnings	→earning	VERB
easat-6021	220	9	per	per	ADP
easat-6021	220	10	share	share	NOUN
easat-6021	220	11	*	*	PUNCT
easat-6021	221	1	*	*	PUNCT
easat-6021	221	2	*	*	X
easat-6021	221	3	16.70	16.70	NUM
easat-6021	221	4	0.0119	0.0119	NUM
easat-6021	221	5	191.582	191.582	NUM
easat-6021	221	6	sales	sale	NOUN
easat-6021	221	7	growth	growth	NOUN
easat-6021	221	8	rate	rate	NOUN
easat-6021	221	9	→earnings	→earning	VERB
easat-6021	221	10	per	per	ADP
easat-6021	221	11	share	share	NOUN
easat-6021	221	12	*	*	PUNCT
easat-6021	222	1	*	*	PUNCT
easat-6021	222	2	*	*	PUNCT
easat-6021	222	3	-14.23	-14.23	PROPN
easat-6021	222	4	1.0321	1.0321	NUM
easat-6021	222	5	-4017.54	-4017.54	NOUN
easat-6021	222	6	constant	constant	ADJ
easat-6021	222	7	book	book	NOUN
easat-6021	222	8	value	value	NOUN
easat-6021	222	9	per	per	ADP
easat-6021	222	10	share	share	NOUN
easat-6021	222	11	equation	equation	NOUN
easat-6021	222	12	*	*	PUNCT
easat-6021	222	13	*	*	PUNCT
easat-6021	222	14	*	*	PUNCT
easat-6021	222	15	-6.000	-6.000	NUM
easat-6021	222	16	0.0165	0.0165	NUM
easat-6021	222	17	-8.45303	-8.45303	X
easat-6021	222	18	emps	emp	NOUN
easat-6021	222	19	→book	→book	PUNCT
easat-6021	222	20	value	value	NOUN
easat-6021	222	21	per	per	ADP
easat-6021	222	22	share	share	NOUN
easat-6021	222	23	*	*	PUNCT
easat-6021	223	1	*	*	PUNCT
easat-6021	223	2	*	*	PUNCT
easat-6021	223	3	19.14	19.14	NUM
easat-6021	223	4	0.0162	0.0162	NUM
easat-6021	223	5	28.3892	28.3892	NUM
easat-6021	223	6	audit	audit	NOUN
easat-6021	223	7	fees	fee	NOUN
easat-6021	223	8	→book	→book	SYM
easat-6021	223	9	value	value	NOUN
easat-6021	223	10	per	per	ADP
easat-6021	223	11	share	share	NOUN
easat-6021	223	12	*	*	PUNCT
easat-6021	224	1	*	*	PUNCT
easat-6021	224	2	*	*	PUNCT
easat-6021	224	3	12.12	12.12	NUM
easat-6021	224	4	0.0172	0.0172	NUM
easat-6021	224	5	77.3498	77.3498	NUM
easat-6021	224	6	audit	audit	NOUN
easat-6021	224	7	firm	firm	ADJ
easat-6021	224	8	size	size	NOUN
easat-6021	224	9	→book	→book	SYM
easat-6021	224	10	value	value	NOUN
easat-6021	224	11	per	per	ADP
easat-6021	224	12	share	share	NOUN
easat-6021	224	13	*	*	PUNCT
easat-6021	225	1	*	*	PUNCT
easat-6021	225	2	*	*	PUNCT
easat-6021	225	3	14.99	14.99	NUM
easat-6021	225	4	0.0147	0.0147	NUM
easat-6021	225	5	41.2741	41.2741	NUM
easat-6021	225	6	bank	bank	NOUN
easat-6021	225	7	size	size	NOUN
easat-6021	225	8	→book	→book	SYM
easat-6021	225	9	value	value	NOUN
easat-6021	225	10	per	per	ADP
easat-6021	225	11	share	share	NOUN
easat-6021	225	12	*	*	PUNCT
easat-6021	226	1	*	*	PUNCT
easat-6021	226	2	*	*	PUNCT
easat-6021	226	3	8.500	8.500	NUM
easat-6021	226	4	0.0156	0.0156	NUM
easat-6021	226	5	13.1563	13.1563	NUM
easat-6021	226	6	return	return	NOUN
easat-6021	226	7	on	on	ADP
easat-6021	226	8	assets	asset	NOUN
easat-6021	226	9	→book	→book	SYM
easat-6021	226	10	value	value	NOUN
easat-6021	226	11	per	per	ADP
easat-6021	226	12	share	share	NOUN
easat-6021	226	13	*	*	PUNCT
easat-6021	227	1	*	*	PUNCT
easat-6021	227	2	*	*	PUNCT
easat-6021	227	3	15.17	15.17	NUM
easat-6021	227	4	0.0147	0.0147	NUM
easat-6021	227	5	103.327	103.327	NUM
easat-6021	227	6	financial	financial	ADJ
easat-6021	227	7	leverage	leverage	NOUN
easat-6021	227	8	→book	→book	SYM
easat-6021	227	9	value	value	NOUN
easat-6021	227	10	per	per	ADP
easat-6021	227	11	share	share	NOUN
easat-6021	227	12	*	*	PUNCT
easat-6021	228	1	*	*	PUNCT
easat-6021	228	2	*	*	PUNCT
easat-6021	228	3	-8.530	-8.530	NUM
easat-6021	228	4	0.0165	0.0165	NUM
easat-6021	228	5	-35.9208	-35.9208	NUM
easat-6021	228	6	sales	sale	NOUN
easat-6021	228	7	growth	growth	NOUN
easat-6021	228	8	rate	rate	NOUN
easat-6021	228	9	→book	→book	NOUN
easat-6021	228	10	value	value	NOUN
easat-6021	228	11	per	per	ADP
easat-6021	228	12	share	share	NOUN
easat-6021	228	13	*	*	PUNCT
easat-6021	229	1	*	*	PUNCT
easat-6021	229	2	*	*	PUNCT
easat-6021	229	3	7.480	7.480	NUM
easat-6021	229	4	0.0150	0.0150	NUM
easat-6021	229	5	16.2906	16.2906	NUM
easat-6021	229	6	→book	→book	SYM
easat-6021	229	7	value	value	NOUN
easat-6021	229	8	per	per	ADP
easat-6021	229	9	share	share	NOUN
easat-6021	229	10	equation	equation	NOUN
easat-6021	229	11	*	*	PUNCT
easat-6021	229	12	*	*	PUNCT
easat-6021	229	13	*	*	PUNCT
easat-6021	229	14	-14.49	-14.49	ADP
easat-6021	229	15	1.2855	1.2855	NUM
easat-6021	229	16	-769.408	-769.408	NUM
easat-6021	229	17	constant	constant	ADJ
easat-6021	229	18	note	note	NOUN
easat-6021	229	19	:	:	PUNCT
easat-6021	230	1	*	*	PUNCT
easat-6021	230	2	*	*	PUNCT
easat-6021	230	3	*	*	PUNCT
easat-6021	230	4	,	,	PUNCT
easat-6021	230	5	*	*	PUNCT
easat-6021	230	6	*	*	PUNCT
easat-6021	230	7	,	,	PUNCT
easat-6021	230	8	and	and	CCONJ
easat-6021	230	9	*	*	PUNCT
easat-6021	230	10	are	be	AUX
easat-6021	230	11	significant	significant	ADJ
easat-6021	230	12	at	at	ADP
easat-6021	230	13	the	the	DET
easat-6021	230	14	1	1	NUM
easat-6021	230	15	%	%	NOUN
easat-6021	230	16	,	,	PUNCT
easat-6021	230	17	5	5	NUM
easat-6021	230	18	%	%	NOUN
easat-6021	230	19	and	and	CCONJ
easat-6021	230	20	10	10	NUM
easat-6021	230	21	%	%	NOUN
easat-6021	230	22	,	,	PUNCT
easat-6021	230	23	respectively	respectively	ADV
easat-6021	230	24	.	.	PUNCT
easat-6021	231	1	from	from	ADP
easat-6021	231	2	table	table	NOUN
easat-6021	231	3	2	2	NUM
easat-6021	231	4	above	above	ADP
easat-6021	231	5	,	,	PUNCT
easat-6021	231	6	which	which	PRON
easat-6021	231	7	is	be	AUX
easat-6021	231	8	related	relate	VERB
easat-6021	231	9	to	to	ADP
easat-6021	231	10	the	the	DET
easat-6021	231	11	results	result	NOUN
easat-6021	231	12	of	of	ADP
easat-6021	231	13	the	the	DET
easat-6021	231	14	structural	structural	ADJ
easat-6021	231	15	model	model	NOUN
easat-6021	231	16	path	path	PROPN
easat-6021	231	17	analysis	analysis	NOUN
easat-6021	231	18	,	,	PUNCT
easat-6021	231	19	the	the	DET
easat-6021	231	20	following	follow	VERB
easat-6021	231	21	is	be	AUX
easat-6021	231	22	clear	clear	ADJ
easat-6021	231	23	:	:	PUNCT
easat-6021	231	24	5.3	5.3	NUM
easat-6021	231	25	.	.	PUNCT
easat-6021	232	1	regarding	regard	VERB
easat-6021	232	2	the	the	DET
easat-6021	232	3	results	result	NOUN
easat-6021	232	4	of	of	ADP
easat-6021	232	5	the	the	DET
easat-6021	232	6	equation	equation	NOUN
easat-6021	232	7	of	of	ADP
easat-6021	232	8	the	the	DET
easat-6021	232	9	state	state	NOUN
easat-6021	232	10	of	of	ADP
easat-6021	232	11	emps	emp	NOUN
easat-6021	232	12	5.3.1	5.3.1	VERB
easat-6021	232	13	.	.	PUNCT
easat-6021	233	1	regarding	regard	VERB
easat-6021	233	2	the	the	DET
easat-6021	233	3	change	change	NOUN
easat-6021	233	4	of	of	ADP
easat-6021	233	5	the	the	DET
easat-6021	233	6	auditor	auditor	NOUN
easat-6021	233	7	:	:	PUNCT
easat-6021	233	8	it	it	PRON
easat-6021	233	9	is	be	AUX
easat-6021	233	10	clear	clear	ADJ
easat-6021	233	11	from	from	ADP
easat-6021	233	12	the	the	DET
easat-6021	233	13	paths	path	NOUN
easat-6021	233	14	of	of	ADP
easat-6021	233	15	the	the	DET
easat-6021	233	16	equation	equation	NOUN
easat-6021	233	17	that	that	SCONJ
easat-6021	233	18	there	there	PRON
easat-6021	233	19	is	be	VERB
easat-6021	233	20	a	a	DET
easat-6021	233	21	direct	direct	ADJ
easat-6021	233	22	adverse	adverse	ADJ
easat-6021	233	23	impact	impact	NOUN
easat-6021	233	24	of	of	ADP
easat-6021	233	25	ag	ag	PROPN
easat-6021	233	26	on	on	ADP
easat-6021	233	27	emps	emp	NOUN
easat-6021	233	28	at	at	ADP
easat-6021	233	29	a	a	DET
easat-6021	233	30	statistical	statistical	ADJ
easat-6021	233	31	significance	significance	NOUN
easat-6021	233	32	level	level	NOUN
easat-6021	233	33	(	(	PUNCT
easat-6021	233	34	1	1	NUM
easat-6021	233	35	%	%	NOUN
easat-6021	233	36	)	)	PUNCT
easat-6021	233	37	.	.	PUNCT
easat-6021	234	1	according	accord	VERB
easat-6021	234	2	to	to	ADP
easat-6021	234	3	the	the	DET
easat-6021	234	4	non	non	ADJ
easat-6021	234	5	-	-	ADJ
easat-6021	234	6	standard	standard	ADJ
easat-6021	234	7	regression	regression	NOUN
easat-6021	234	8	coefficient	coefficient	NOUN
easat-6021	234	9	,	,	PUNCT
easat-6021	234	10	which	which	PRON
easat-6021	234	11	shows	show	VERB
easat-6021	234	12	the	the	DET
easat-6021	234	13	effect	effect	NOUN
easat-6021	234	14	size	size	NOUN
easat-6021	234	15	increasing	increase	VERB
easat-6021	234	16	with	with	ADP
easat-6021	234	17	the	the	DET
easat-6021	234	18	auditor	auditor	NOUN
easat-6021	234	19	's	's	PART
easat-6021	234	20	change	change	NOUN
easat-6021	234	21	by	by	ADP
easat-6021	234	22	one	one	NUM
easat-6021	234	23	degree	degree	NOUN
easat-6021	234	24	,	,	PUNCT
easat-6021	234	25	it	it	PRON
easat-6021	234	26	decreases	decrease	VERB
easat-6021	234	27	the	the	DET
easat-6021	234	28	emps	emp	NOUN
easat-6021	234	29	by	by	ADP
easat-6021	234	30	iraqi	iraqi	ADJ
easat-6021	234	31	banks	bank	NOUN
easat-6021	234	32	listed	list	VERB
easat-6021	234	33	on	on	ADP
easat-6021	234	34	the	the	DET
easat-6021	234	35	iraq	iraq	PROPN
easat-6021	234	36	stock	stock	NOUN
easat-6021	234	37	exchange	exchange	NOUN
easat-6021	234	38	by	by	ADP
easat-6021	234	39	percentage	percentage	NOUN
easat-6021	234	40	of	of	ADP
easat-6021	234	41	(	(	PUNCT
easat-6021	234	42	0.1329	0.1329	NUM
easat-6021	234	43	)	)	PUNCT
easat-6021	234	44	on	on	ADP
easat-6021	234	45	average	average	ADJ
easat-6021	234	46	.	.	PUNCT
easat-6021	235	1	these	these	DET
easat-6021	235	2	findings	finding	NOUN
easat-6021	235	3	are	be	AUX
easat-6021	235	4	consistent	consistent	ADJ
easat-6021	235	5	with	with	ADP
easat-6021	235	6	the	the	DET
easat-6021	235	7	correlation	correlation	NOUN
easat-6021	235	8	matrix	matrix	NOUN
easat-6021	235	9	,	,	PUNCT
easat-6021	235	10	which	which	PRON
easat-6021	235	11	revealed	reveal	VERB
easat-6021	235	12	that	that	SCONJ
easat-6021	235	13	emps	emp	NOUN
easat-6021	235	14	is	be	AUX
easat-6021	235	15	negatively	negatively	ADV
easat-6021	235	16	related	relate	VERB
easat-6021	235	17	to	to	ADP
easat-6021	235	18	the	the	DET
easat-6021	235	19	independent	independent	ADJ
easat-6021	235	20	variable	variable	NOUN
easat-6021	235	21	of	of	ADP
easat-6021	235	22	ag	ag	PROPN
easat-6021	235	23	.	.	PROPN
easat-6021	235	24	5.3.2	5.3.2	NUM
easat-6021	235	25	.	.	PUNCT
easat-6021	236	1	regarding	regard	VERB
easat-6021	236	2	audit	audit	NOUN
easat-6021	236	3	quality	quality	NOUN
easat-6021	236	4	it	it	PRON
easat-6021	236	5	is	be	AUX
easat-6021	236	6	clear	clear	ADJ
easat-6021	236	7	from	from	ADP
easat-6021	236	8	the	the	DET
easat-6021	236	9	equation	equation	NOUN
easat-6021	236	10	paths	path	NOUN
easat-6021	236	11	that	that	PRON
easat-6021	236	12	there	there	PRON
easat-6021	236	13	is	be	VERB
easat-6021	236	14	a	a	DET
easat-6021	236	15	direct	direct	ADJ
easat-6021	236	16	negative	negative	ADJ
easat-6021	236	17	effect	effect	NOUN
easat-6021	236	18	of	of	ADP
easat-6021	236	19	audit	audit	NOUN
easat-6021	236	20	fees	fee	NOUN
easat-6021	236	21	on	on	ADP
easat-6021	236	22	emps	emp	NOUN
easat-6021	236	23	at	at	ADP
easat-6021	236	24	a	a	DET
easat-6021	236	25	statistical	statistical	ADJ
easat-6021	236	26	significance	significance	NOUN
easat-6021	236	27	level	level	NOUN
easat-6021	236	28	(	(	PUNCT
easat-6021	236	29	1	1	NUM
easat-6021	236	30	%	%	NOUN
easat-6021	236	31	)	)	PUNCT
easat-6021	236	32	,	,	PUNCT
easat-6021	236	33	and	and	CCONJ
easat-6021	236	34	in	in	ADP
easat-6021	236	35	contrast	contrast	NOUN
easat-6021	236	36	,	,	PUNCT
easat-6021	236	37	the	the	DET
easat-6021	236	38	audit	audit	NOUN
easat-6021	236	39	firm	firm	NOUN
easat-6021	236	40	size	size	NOUN
easat-6021	236	41	had	have	VERB
easat-6021	236	42	a	a	DET
easat-6021	236	43	positive	positive	ADJ
easat-6021	236	44	effect	effect	NOUN
easat-6021	236	45	on	on	ADP
easat-6021	236	46	emps	emp	NOUN
easat-6021	236	47	at	at	ADP
easat-6021	236	48	a	a	DET
easat-6021	236	49	level	level	NOUN
easat-6021	236	50	of	of	ADP
easat-6021	236	51	(	(	PUNCT
easat-6021	236	52	5	5	NUM
easat-6021	236	53	%	%	NOUN
easat-6021	236	54	)	)	PUNCT
easat-6021	236	55	.	.	PUNCT
easat-6021	237	1	according	accord	VERB
easat-6021	237	2	to	to	ADP
easat-6021	237	3	the	the	DET
easat-6021	237	4	non	non	ADJ
easat-6021	237	5	-	-	ADJ
easat-6021	237	6	standard	standard	ADJ
easat-6021	237	7	regression	regression	NOUN
easat-6021	237	8	coefficient	coefficient	NOUN
easat-6021	237	9	,	,	PUNCT
easat-6021	237	10	which	which	PRON
easat-6021	237	11	shows	show	VERB
easat-6021	237	12	the	the	DET
easat-6021	237	13	size	size	NOUN
easat-6021	237	14	of	of	ADP
easat-6021	237	15	the	the	DET
easat-6021	237	16	effect	effect	NOUN
easat-6021	237	17	,	,	PUNCT
easat-6021	237	18	we	we	PRON
easat-6021	237	19	find	find	VERB
easat-6021	237	20	that	that	SCONJ
easat-6021	237	21	increasing	increase	VERB
easat-6021	237	22	the	the	DET
easat-6021	237	23	logarithm	logarithm	NOUN
easat-6021	237	24	of	of	ADP
easat-6021	237	25	audit	audit	NOUN
easat-6021	237	26	fees	fee	NOUN
easat-6021	237	27	by	by	ADP
easat-6021	237	28	an	an	DET
easat-6021	237	29	increase	increase	NOUN
easat-6021	237	30	of	of	ADP
easat-6021	237	31	dinar	dinar	PROPN
easat-6021	237	32	will	will	AUX
easat-6021	237	33	results	result	VERB
easat-6021	237	34	in	in	ADP
easat-6021	237	35	a	a	DET
easat-6021	237	36	decrease	decrease	NOUN
easat-6021	237	37	in	in	ADP
easat-6021	237	38	the	the	DET
easat-6021	237	39	emps	emp	NOUN
easat-6021	237	40	by	by	ADP
easat-6021	237	41	iraqi	iraqi	ADJ
easat-6021	237	42	banks	bank	NOUN
easat-6021	237	43	listed	list	VERB
easat-6021	237	44	on	on	ADP
easat-6021	237	45	the	the	DET
easat-6021	237	46	iraq	iraq	PROPN
easat-6021	237	47	stock	stock	NOUN
easat-6021	237	48	exchange	exchange	NOUN
easat-6021	237	49	by	by	ADP
easat-6021	237	50	percentage	percentage	NOUN
easat-6021	237	51	of	of	ADP
easat-6021	237	52	(	(	PUNCT
easat-6021	237	53	1.1952	1.1952	NUM
easat-6021	237	54	)	)	PUNCT
easat-6021	237	55	on	on	ADP
easat-6021	237	56	average	average	ADJ
easat-6021	237	57	while	while	SCONJ
easat-6021	237	58	increasing	increase	VERB
easat-6021	237	59	by	by	ADP
easat-6021	237	60	one	one	NUM
easat-6021	237	61	degree	degree	NOUN
easat-6021	237	62	in	in	ADP
easat-6021	237	63	reliance	reliance	NOUN
easat-6021	237	64	on	on	ADP
easat-6021	237	65	audit	audit	NOUN
easat-6021	237	66	firms	firm	NOUN
easat-6021	237	67	will	will	AUX
easat-6021	237	68	lead	lead	VERB
easat-6021	237	69	to	to	ADP
easat-6021	237	70	an	an	DET
easat-6021	237	71	increase	increase	NOUN
easat-6021	237	72	in	in	ADP
easat-6021	237	73	emps	emp	NOUN
easat-6021	237	74	by	by	ADP
easat-6021	237	75	a	a	DET
easat-6021	237	76	percentage	percentage	NOUN
easat-6021	237	77	of	of	ADP
easat-6021	237	78	(	(	PUNCT
easat-6021	237	79	0.0729	0.0729	NUM
easat-6021	237	80	)	)	PUNCT
easat-6021	237	81	on	on	ADP
easat-6021	237	82	average	average	ADJ
easat-6021	237	83	.	.	PUNCT
easat-6021	238	1	this	this	DET
easat-6021	238	2	result	result	NOUN
easat-6021	238	3	is	be	AUX
easat-6021	238	4	consistent	consistent	ADJ
easat-6021	238	5	with	with	ADP
easat-6021	238	6	the	the	DET
easat-6021	238	7	correlation	correlation	NOUN
easat-6021	238	8	matrix	matrix	NOUN
easat-6021	238	9	,	,	PUNCT
easat-6021	238	10	showing	show	VERB
easat-6021	238	11	that	that	SCONJ
easat-6021	238	12	emps	emp	NOUN
easat-6021	238	13	negatively	negatively	ADV
easat-6021	238	14	497	497	NUM
easat-6021	238	15	edelweiss	edelweiss	PROPN
easat-6021	238	16	applied	apply	VERB
easat-6021	238	17	science	science	NOUN
easat-6021	238	18	and	and	CCONJ
easat-6021	238	19	technology	technology	NOUN
easat-6021	238	20	issn	issn	PROPN
easat-6021	238	21	:	:	PUNCT
easat-6021	238	22	2576	2576	NUM
easat-6021	238	23	-	-	SYM
easat-6021	238	24	8484	8484	NUM
easat-6021	238	25	vol	vol	NOUN
easat-6021	238	26	.	.	PROPN
easat-6021	239	1	9	9	NUM
easat-6021	239	2	,	,	PUNCT
easat-6021	239	3	no	no	INTJ
easat-6021	239	4	.	.	NOUN
easat-6021	240	1	4	4	NUM
easat-6021	240	2	:	:	PUNCT
easat-6021	240	3	489	489	NUM
easat-6021	240	4	-	-	SYM
easat-6021	240	5	502	502	NUM
easat-6021	240	6	,	,	PUNCT
easat-6021	240	7	2025	2025	NUM
easat-6021	240	8	doi	doi	NOUN
easat-6021	240	9	:	:	PUNCT
easat-6021	240	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	240	11	©	©	PROPN
easat-6021	240	12	2025	2025	NUM
easat-6021	240	13	by	by	ADP
easat-6021	240	14	the	the	DET
easat-6021	240	15	authors	author	NOUN
easat-6021	240	16	;	;	PUNCT
easat-6021	240	17	licensee	licensee	PROPN
easat-6021	240	18	learning	learn	VERB
easat-6021	240	19	gate	gate	PROPN
easat-6021	240	20	correlates	correlate	VERB
easat-6021	240	21	with	with	ADP
easat-6021	240	22	the	the	DET
easat-6021	240	23	audit	audit	NOUN
easat-6021	240	24	fees	fee	NOUN
easat-6021	240	25	variable	variable	ADJ
easat-6021	240	26	.	.	PUNCT
easat-6021	241	1	in	in	ADP
easat-6021	241	2	contrast	contrast	NOUN
easat-6021	241	3	,	,	PUNCT
easat-6021	241	4	it	it	PRON
easat-6021	241	5	is	be	AUX
easat-6021	241	6	positively	positively	ADV
easat-6021	241	7	correlated	correlate	VERB
easat-6021	241	8	with	with	ADP
easat-6021	241	9	the	the	DET
easat-6021	241	10	size	size	NOUN
easat-6021	241	11	of	of	ADP
easat-6021	241	12	the	the	DET
easat-6021	241	13	audit	audit	NOUN
easat-6021	241	14	firm	firm	NOUN
easat-6021	241	15	.	.	PUNCT
easat-6021	242	1	thus	thus	ADV
easat-6021	242	2	,	,	PUNCT
easat-6021	242	3	this	this	DET
easat-6021	242	4	result	result	NOUN
easat-6021	242	5	above	above	ADV
easat-6021	242	6	confirms	confirm	VERB
easat-6021	242	7	what	what	PRON
easat-6021	242	8	is	be	AUX
easat-6021	242	9	stipulated	stipulate	VERB
easat-6021	242	10	in	in	ADP
easat-6021	242	11	the	the	DET
easat-6021	242	12	(	(	PUNCT
easat-6021	242	13	sarbanes	sarbane	NOUN
easat-6021	242	14	-	-	PUNCT
easat-6021	242	15	oxley	oxley	NOUN
easat-6021	242	16	)	)	PUNCT
easat-6021	242	17	act	act	NOUN
easat-6021	242	18	by	by	ADP
easat-6021	242	19	prohibiting	prohibit	VERB
easat-6021	242	20	many	many	ADJ
easat-6021	242	21	nonaudit	nonaudit	PROPN
easat-6021	242	22	services	service	NOUN
easat-6021	242	23	that	that	PRON
easat-6021	242	24	can	can	AUX
easat-6021	242	25	be	be	AUX
easat-6021	242	26	provided	provide	VERB
easat-6021	242	27	by	by	ADP
easat-6021	242	28	the	the	DET
easat-6021	242	29	current	current	ADJ
easat-6021	242	30	auditor	auditor	NOUN
easat-6021	242	31	of	of	ADP
easat-6021	242	32	a	a	DET
easat-6021	242	33	public	public	ADJ
easat-6021	242	34	company	company	NOUN
easat-6021	242	35	,	,	PUNCT
easat-6021	242	36	as	as	ADV
easat-6021	242	37	well	well	ADV
easat-6021	242	38	as	as	ADP
easat-6021	242	39	its	its	PRON
easat-6021	242	40	emphasis	emphasis	NOUN
easat-6021	242	41	on	on	ADP
easat-6021	242	42	ag	ag	PROPN
easat-6021	242	43	after	after	ADP
easat-6021	242	44	5	5	NUM
easat-6021	242	45	years	year	NOUN
easat-6021	242	46	,	,	PUNCT
easat-6021	242	47	and	and	CCONJ
easat-6021	242	48	that	that	SCONJ
easat-6021	242	49	the	the	DET
easat-6021	242	50	auditor	auditor	NOUN
easat-6021	242	51	’s	’s	PART
easat-6021	242	52	long	long	ADJ
easat-6021	242	53	-	-	PUNCT
easat-6021	242	54	term	term	NOUN
easat-6021	242	55	presence	presence	NOUN
easat-6021	242	56	in	in	ADP
easat-6021	242	57	auditing	audit	VERB
easat-6021	242	58	a	a	DET
easat-6021	242	59	particular	particular	ADJ
easat-6021	242	60	company	company	NOUN
easat-6021	242	61	will	will	AUX
easat-6021	242	62	weaken	weaken	VERB
easat-6021	242	63	and	and	CCONJ
easat-6021	242	64	reduce	reduce	VERB
easat-6021	242	65	the	the	DET
easat-6021	242	66	importance	importance	NOUN
easat-6021	242	67	of	of	ADP
easat-6021	242	68	the	the	DET
easat-6021	242	69	auditor	auditor	NOUN
easat-6021	242	70	’s	’s	PART
easat-6021	242	71	independence	independence	NOUN
easat-6021	242	72	and	and	CCONJ
easat-6021	242	73	impartiality	impartiality	NOUN
easat-6021	242	74	,	,	PUNCT
easat-6021	242	75	and	and	CCONJ
easat-6021	242	76	create	create	VERB
easat-6021	242	77	intimate	intimate	ADJ
easat-6021	242	78	relationships	relationship	NOUN
easat-6021	242	79	with	with	ADP
easat-6021	242	80	the	the	DET
easat-6021	242	81	company	company	NOUN
easat-6021	242	82	’s	’s	PART
easat-6021	242	83	management	management	NOUN
easat-6021	242	84	,	,	PUNCT
easat-6021	242	85	and	and	CCONJ
easat-6021	242	86	this	this	DET
easat-6021	242	87	long	long	ADJ
easat-6021	242	88	relationship	relationship	NOUN
easat-6021	242	89	between	between	ADP
easat-6021	242	90	the	the	DET
easat-6021	242	91	auditor	auditor	NOUN
easat-6021	242	92	and	and	CCONJ
easat-6021	242	93	the	the	DET
easat-6021	242	94	audited	audit	VERB
easat-6021	242	95	company	company	NOUN
easat-6021	242	96	may	may	AUX
easat-6021	242	97	prevent	prevent	VERB
easat-6021	242	98	the	the	DET
easat-6021	242	99	auditor	auditor	NOUN
easat-6021	242	100	from	from	ADP
easat-6021	242	101	providing	provide	VERB
easat-6021	242	102	his	his	PRON
easat-6021	242	103	audit	audit	NOUN
easat-6021	242	104	work	work	NOUN
easat-6021	242	105	with	with	ADP
easat-6021	242	106	high	high	ADJ
easat-6021	242	107	quality	quality	NOUN
easat-6021	242	108	,	,	PUNCT
easat-6021	242	109	and	and	CCONJ
easat-6021	242	110	that	that	SCONJ
easat-6021	242	111	the	the	DET
easat-6021	242	112	use	use	NOUN
easat-6021	242	113	of	of	ADP
easat-6021	242	114	high	high	ADJ
easat-6021	242	115	-	-	PUNCT
easat-6021	242	116	quality	quality	NOUN
easat-6021	242	117	auditors	auditor	NOUN
easat-6021	242	118	leads	lead	VERB
easat-6021	242	119	to	to	ADP
easat-6021	242	120	(	(	PUNCT
easat-6021	242	121	high	high	ADJ
easat-6021	242	122	audit	audit	NOUN
easat-6021	242	123	fees	fee	NOUN
easat-6021	242	124	)	)	PUNCT
easat-6021	242	125	,	,	PUNCT
easat-6021	242	126	which	which	PRON
easat-6021	242	127	in	in	ADP
easat-6021	242	128	turn	turn	NOUN
easat-6021	242	129	will	will	AUX
easat-6021	242	130	limit	limit	VERB
easat-6021	242	131	the	the	DET
easat-6021	242	132	emps	emp	NOUN
easat-6021	242	133	in	in	ADP
easat-6021	242	134	banks	bank	NOUN
easat-6021	242	135	,	,	PUNCT
easat-6021	242	136	and	and	CCONJ
easat-6021	242	137	gives	give	VERB
easat-6021	242	138	credibility	credibility	NOUN
easat-6021	242	139	to	to	ADP
easat-6021	242	140	the	the	DET
easat-6021	242	141	financial	financial	ADJ
easat-6021	242	142	statements	statement	NOUN
easat-6021	242	143	,	,	PUNCT
easat-6021	242	144	which	which	PRON
easat-6021	242	145	are	be	AUX
easat-6021	242	146	one	one	NUM
easat-6021	242	147	of	of	ADP
easat-6021	242	148	the	the	DET
easat-6021	242	149	indicators	indicator	NOUN
easat-6021	242	150	of	of	ADP
easat-6021	242	151	high	high	ADJ
easat-6021	242	152	-	-	PUNCT
easat-6021	242	153	quality	quality	NOUN
easat-6021	242	154	auditing	auditing	NOUN
easat-6021	242	155	,	,	PUNCT
easat-6021	242	156	and	and	CCONJ
easat-6021	242	157	this	this	PRON
easat-6021	242	158	certainly	certainly	ADV
easat-6021	242	159	leads	lead	VERB
easat-6021	242	160	to	to	ADP
easat-6021	242	161	enhancing	enhance	VERB
easat-6021	242	162	the	the	DET
easat-6021	242	163	auditing	auditing	NOUN
easat-6021	242	164	quality	quality	NOUN
easat-6021	242	165	and	and	CCONJ
easat-6021	242	166	the	the	DET
easat-6021	242	167	auditor	auditor	NOUN
easat-6021	242	168	at	at	ADP
easat-6021	242	169	the	the	DET
easat-6021	242	170	same	same	ADJ
easat-6021	242	171	time	time	NOUN
easat-6021	242	172	,	,	PUNCT
easat-6021	242	173	and	and	CCONJ
easat-6021	242	174	thus	thus	ADV
easat-6021	242	175	these	these	DET
easat-6021	242	176	results	result	NOUN
easat-6021	242	177	support	support	VERB
easat-6021	242	178	the	the	DET
easat-6021	242	179	realization	realization	NOUN
easat-6021	242	180	of	of	ADP
easat-6021	242	181	the	the	DET
easat-6021	242	182	two	two	NUM
easat-6021	242	183	hypotheses	hypothesis	NOUN
easat-6021	242	184	(	(	PUNCT
easat-6021	242	185	the	the	DET
easat-6021	242	186	first	first	ADJ
easat-6021	242	187	hypothesis	hypothesis	NOUN
easat-6021	242	188	)	)	PUNCT
easat-6021	242	189	which	which	PRON
easat-6021	242	190	states	state	VERB
easat-6021	242	191	(	(	PUNCT
easat-6021	242	192	there	there	PRON
easat-6021	242	193	is	be	VERB
easat-6021	242	194	an	an	DET
easat-6021	242	195	adverse	adverse	ADJ
easat-6021	242	196	impact	impact	NOUN
easat-6021	242	197	of	of	ADP
easat-6021	242	198	ag	ag	PROPN
easat-6021	242	199	on	on	ADP
easat-6021	242	200	empss	empss	PROPN
easat-6021	242	201	in	in	ADP
easat-6021	242	202	iraqi	iraqi	ADJ
easat-6021	242	203	banks	bank	NOUN
easat-6021	242	204	)	)	PUNCT
easat-6021	242	205	,	,	PUNCT
easat-6021	242	206	and	and	CCONJ
easat-6021	242	207	(	(	PUNCT
easat-6021	242	208	the	the	DET
easat-6021	242	209	second	second	ADJ
easat-6021	242	210	hypothesis	hypothesis	NOUN
easat-6021	242	211	)	)	PUNCT
easat-6021	242	212	which	which	PRON
easat-6021	242	213	states	state	VERB
easat-6021	242	214	(	(	PUNCT
easat-6021	242	215	there	there	PRON
easat-6021	242	216	is	be	VERB
easat-6021	242	217	a	a	DET
easat-6021	242	218	negative	negative	ADJ
easat-6021	242	219	impact	impact	NOUN
easat-6021	242	220	of	of	ADP
easat-6021	242	221	audit	audit	NOUN
easat-6021	242	222	quality	quality	NOUN
easat-6021	242	223	on	on	ADP
easat-6021	242	224	empss	empss	PROPN
easat-6021	242	225	in	in	ADP
easat-6021	242	226	iraqi	iraqi	ADJ
easat-6021	242	227	banks	bank	NOUN
easat-6021	242	228	)	)	PUNCT
easat-6021	242	229	.	.	PUNCT
easat-6021	243	1	as	as	ADP
easat-6021	243	2	for	for	ADP
easat-6021	243	3	the	the	DET
easat-6021	243	4	control	control	NOUN
easat-6021	243	5	variables	variable	NOUN
easat-6021	243	6	,	,	PUNCT
easat-6021	243	7	the	the	DET
easat-6021	243	8	rest	rest	NOUN
easat-6021	243	9	of	of	ADP
easat-6021	243	10	the	the	DET
easat-6021	243	11	equation	equation	NOUN
easat-6021	243	12	paths	path	NOUN
easat-6021	243	13	showed	show	VERB
easat-6021	243	14	a	a	DET
easat-6021	243	15	negative	negative	ADJ
easat-6021	243	16	effect	effect	NOUN
easat-6021	243	17	of	of	ADP
easat-6021	243	18	the	the	DET
easat-6021	243	19	bank	bank	NOUN
easat-6021	243	20	size	size	NOUN
easat-6021	243	21	and	and	CCONJ
easat-6021	243	22	sales	sale	NOUN
easat-6021	243	23	growth	growth	NOUN
easat-6021	243	24	rate	rate	NOUN
easat-6021	243	25	on	on	ADP
easat-6021	243	26	the	the	DET
easat-6021	243	27	level	level	NOUN
easat-6021	243	28	of	of	ADP
easat-6021	243	29	emps	emp	NOUN
easat-6021	243	30	at	at	ADP
easat-6021	243	31	a	a	DET
easat-6021	243	32	statistically	statistically	ADJ
easat-6021	243	33	significance	significance	NOUN
easat-6021	243	34	level	level	NOUN
easat-6021	243	35	(	(	PUNCT
easat-6021	243	36	1	1	NUM
easat-6021	243	37	%	%	NOUN
easat-6021	243	38	)	)	PUNCT
easat-6021	243	39	.	.	PUNCT
easat-6021	244	1	in	in	ADP
easat-6021	244	2	contrast	contrast	NOUN
easat-6021	244	3	,	,	PUNCT
easat-6021	244	4	financial	financial	ADJ
easat-6021	244	5	leverage	leverage	NOUN
easat-6021	244	6	and	and	CCONJ
easat-6021	244	7	return	return	NOUN
easat-6021	244	8	on	on	ADP
easat-6021	244	9	assets	asset	NOUN
easat-6021	244	10	rate	rate	NOUN
easat-6021	244	11	had	have	VERB
easat-6021	244	12	a	a	DET
easat-6021	244	13	positive	positive	ADJ
easat-6021	244	14	effect	effect	NOUN
easat-6021	244	15	on	on	ADP
easat-6021	244	16	the	the	DET
easat-6021	244	17	emps	emp	NOUN
easat-6021	244	18	of	of	ADP
easat-6021	244	19	iraqi	iraqi	ADJ
easat-6021	244	20	banks	bank	NOUN
easat-6021	244	21	,	,	PUNCT
easat-6021	244	22	also	also	ADV
easat-6021	244	23	at	at	ADP
easat-6021	244	24	a	a	DET
easat-6021	244	25	significance	significance	NOUN
easat-6021	244	26	level	level	NOUN
easat-6021	244	27	(	(	PUNCT
easat-6021	244	28	1	1	NUM
easat-6021	244	29	%	%	NOUN
easat-6021	244	30	)	)	PUNCT
easat-6021	244	31	.	.	PUNCT
easat-6021	245	1	this	this	PRON
easat-6021	245	2	means	mean	VERB
easat-6021	245	3	that	that	SCONJ
easat-6021	245	4	larger	large	ADJ
easat-6021	245	5	banks	bank	NOUN
easat-6021	245	6	do	do	AUX
easat-6021	245	7	not	not	PART
easat-6021	245	8	resort	resort	VERB
easat-6021	245	9	to	to	ADP
easat-6021	245	10	managing	manage	VERB
easat-6021	245	11	their	their	PRON
easat-6021	245	12	earnings	earning	NOUN
easat-6021	245	13	like	like	ADP
easat-6021	245	14	smaller	small	ADJ
easat-6021	245	15	banks	bank	NOUN
easat-6021	245	16	and	and	CCONJ
easat-6021	245	17	that	that	SCONJ
easat-6021	245	18	the	the	DET
easat-6021	245	19	percentage	percentage	NOUN
easat-6021	245	20	of	of	ADP
easat-6021	245	21	practicing	practice	VERB
easat-6021	245	22	emps	emp	NOUN
easat-6021	245	23	decreases	decrease	NOUN
easat-6021	245	24	during	during	ADP
easat-6021	245	25	periods	period	NOUN
easat-6021	245	26	of	of	ADP
easat-6021	245	27	economic	economic	ADJ
easat-6021	245	28	expansion	expansion	NOUN
easat-6021	245	29	.	.	PUNCT
easat-6021	246	1	using	use	VERB
easat-6021	246	2	standard	standard	ADJ
easat-6021	246	3	path	path	NOUN
easat-6021	246	4	coefficients	coefficient	NOUN
easat-6021	246	5	,	,	PUNCT
easat-6021	246	6	which	which	PRON
easat-6021	246	7	standardize	standardize	VERB
easat-6021	246	8	measurement	measurement	NOUN
easat-6021	246	9	units	unit	NOUN
easat-6021	246	10	and	and	CCONJ
easat-6021	246	11	thus	thus	ADV
easat-6021	246	12	reflect	reflect	VERB
easat-6021	246	13	their	their	PRON
easat-6021	246	14	coefficient	coefficient	NOUN
easat-6021	246	15	's	's	PART
easat-6021	246	16	relative	relative	ADJ
easat-6021	246	17	importance	importance	NOUN
easat-6021	246	18	of	of	ADP
easat-6021	246	19	variables	variable	NOUN
easat-6021	246	20	beyond	beyond	ADP
easat-6021	246	21	the	the	DET
easat-6021	246	22	scale	scale	NOUN
easat-6021	246	23	of	of	ADP
easat-6021	246	24	the	the	DET
easat-6021	246	25	impact	impact	NOUN
easat-6021	246	26	,	,	PUNCT
easat-6021	246	27	we	we	PRON
easat-6021	246	28	find	find	VERB
easat-6021	246	29	that	that	SCONJ
easat-6021	246	30	the	the	DET
easat-6021	246	31	most	most	ADV
easat-6021	246	32	important	important	ADJ
easat-6021	246	33	variables	variable	NOUN
easat-6021	246	34	for	for	ADP
easat-6021	246	35	emps	emp	NOUN
easat-6021	246	36	are	be	AUX
easat-6021	246	37	the	the	DET
easat-6021	246	38	size	size	NOUN
easat-6021	246	39	of	of	ADP
easat-6021	246	40	the	the	DET
easat-6021	246	41	bank	bank	NOUN
easat-6021	246	42	with	with	ADP
easat-6021	246	43	an	an	DET
easat-6021	246	44	impact	impact	NOUN
easat-6021	246	45	coefficient	coefficient	NOUN
easat-6021	246	46	of	of	ADP
easat-6021	246	47	(	(	PUNCT
easat-6021	246	48	-0.305	-0.305	NOUN
easat-6021	246	49	)	)	PUNCT
easat-6021	246	50	,	,	PUNCT
easat-6021	246	51	followed	follow	VERB
easat-6021	246	52	by	by	ADP
easat-6021	246	53	audit	audit	NOUN
easat-6021	246	54	fees	fee	NOUN
easat-6021	246	55	with	with	ADP
easat-6021	246	56	a	a	DET
easat-6021	246	57	coefficient	coefficient	NOUN
easat-6021	246	58	of	of	ADP
easat-6021	246	59	(	(	PUNCT
easat-6021	246	60	-0.276	-0.276	NOUN
easat-6021	246	61	)	)	PUNCT
easat-6021	246	62	,	,	PUNCT
easat-6021	246	63	then	then	ADV
easat-6021	246	64	financial	financial	ADJ
easat-6021	246	65	leverage	leverage	NOUN
easat-6021	246	66	(	(	PUNCT
easat-6021	246	67	0.137	0.137	NUM
easat-6021	246	68	)	)	PUNCT
easat-6021	246	69	,	,	PUNCT
easat-6021	246	70	ag	ag	PROPN
easat-6021	246	71	(	(	PUNCT
easat-6021	246	72	-0.125	-0.125	PROPN
easat-6021	246	73	)	)	PUNCT
easat-6021	246	74	,	,	PUNCT
easat-6021	246	75	sales	sale	NOUN
easat-6021	246	76	growth	growth	NOUN
easat-6021	246	77	rate	rate	NOUN
easat-6021	246	78	(	(	PUNCT
easat-6021	246	79	0.087	0.087	NUM
easat-6021	246	80	)	)	PUNCT
easat-6021	246	81	,	,	PUNCT
easat-6021	246	82	return	return	VERB
easat-6021	246	83	on	on	ADP
easat-6021	246	84	assets	asset	NOUN
easat-6021	246	85	rate	rate	NOUN
easat-6021	246	86	(	(	PUNCT
easat-6021	246	87	0.062	0.062	NUM
easat-6021	246	88	)	)	PUNCT
easat-6021	246	89	,	,	PUNCT
easat-6021	246	90	and	and	CCONJ
easat-6021	246	91	finally	finally	ADV
easat-6021	246	92	the	the	DET
easat-6021	246	93	size	size	NOUN
easat-6021	246	94	of	of	ADP
easat-6021	246	95	the	the	DET
easat-6021	246	96	audit	audit	NOUN
easat-6021	246	97	firm	firm	NOUN
easat-6021	246	98	with	with	ADP
easat-6021	246	99	an	an	DET
easat-6021	246	100	impact	impact	NOUN
easat-6021	246	101	coefficient	coefficient	NOUN
easat-6021	246	102	of	of	ADP
easat-6021	246	103	(	(	PUNCT
easat-6021	246	104	0.033	0.033	NUM
easat-6021	246	105	)	)	PUNCT
easat-6021	246	106	.	.	PUNCT
easat-6021	247	1	thus	thus	ADV
easat-6021	247	2	,	,	PUNCT
easat-6021	247	3	audit	audit	NOUN
easat-6021	247	4	fees	fee	NOUN
easat-6021	247	5	(	(	PUNCT
easat-6021	247	6	as	as	ADP
easat-6021	247	7	one	one	NUM
easat-6021	247	8	of	of	ADP
easat-6021	247	9	the	the	DET
easat-6021	247	10	audit	audit	NOUN
easat-6021	247	11	quality	quality	NOUN
easat-6021	247	12	variables	variable	NOUN
easat-6021	247	13	)	)	PUNCT
easat-6021	247	14	came	come	VERB
easat-6021	247	15	in	in	ADP
easat-6021	247	16	second	second	ADJ
easat-6021	247	17	place	place	NOUN
easat-6021	247	18	as	as	ADP
easat-6021	247	19	the	the	DET
easat-6021	247	20	most	most	ADV
easat-6021	247	21	influential	influential	ADJ
easat-6021	247	22	variable	variable	NOUN
easat-6021	247	23	on	on	ADP
easat-6021	247	24	the	the	DET
easat-6021	247	25	level	level	NOUN
easat-6021	247	26	of	of	ADP
easat-6021	247	27	emps	emp	NOUN
easat-6021	247	28	,	,	PUNCT
easat-6021	247	29	while	while	SCONJ
easat-6021	247	30	the	the	DET
easat-6021	247	31	independent	independent	ADJ
easat-6021	247	32	variable	variable	NOUN
easat-6021	247	33	,	,	PUNCT
easat-6021	247	34	ag	ag	PROPN
easat-6021	247	35	,	,	PUNCT
easat-6021	247	36	came	come	VERB
easat-6021	247	37	in	in	ADP
easat-6021	247	38	fourth	fourth	ADJ
easat-6021	247	39	place	place	NOUN
easat-6021	247	40	.	.	PUNCT
easat-6021	248	1	in	in	ADP
easat-6021	248	2	contrast	contrast	NOUN
easat-6021	248	3	,	,	PUNCT
easat-6021	248	4	the	the	DET
easat-6021	248	5	audit	audit	NOUN
easat-6021	248	6	firm	firm	NOUN
easat-6021	248	7	size	size	NOUN
easat-6021	248	8	was	be	AUX
easat-6021	248	9	last	last	ADJ
easat-6021	248	10	on	on	ADP
easat-6021	248	11	the	the	DET
easat-6021	248	12	list	list	NOUN
easat-6021	248	13	of	of	ADP
easat-6021	248	14	variables	variable	NOUN
easat-6021	248	15	affecting	affect	VERB
easat-6021	248	16	emps	emp	NOUN
easat-6021	248	17	.	.	PUNCT
easat-6021	249	1	therefore	therefore	ADV
easat-6021	249	2	,	,	PUNCT
easat-6021	249	3	if	if	SCONJ
easat-6021	249	4	iraqi	iraqi	ADJ
easat-6021	249	5	banks	bank	NOUN
easat-6021	249	6	can	can	AUX
easat-6021	249	7	not	not	PART
easat-6021	249	8	pay	pay	VERB
easat-6021	249	9	attention	attention	NOUN
easat-6021	249	10	to	to	ADP
easat-6021	249	11	all	all	DET
easat-6021	249	12	dimensions	dimension	NOUN
easat-6021	249	13	of	of	ADP
easat-6021	249	14	audit	audit	NOUN
easat-6021	249	15	quality	quality	NOUN
easat-6021	249	16	,	,	PUNCT
easat-6021	249	17	they	they	PRON
easat-6021	249	18	can	can	AUX
easat-6021	249	19	focus	focus	VERB
easat-6021	249	20	more	more	ADV
easat-6021	249	21	on	on	ADP
easat-6021	249	22	increasing	increase	VERB
easat-6021	249	23	audit	audit	NOUN
easat-6021	249	24	fees	fee	NOUN
easat-6021	249	25	to	to	PART
easat-6021	249	26	use	use	VERB
easat-6021	249	27	highquality	highquality	NOUN
easat-6021	249	28	auditors	auditor	NOUN
easat-6021	249	29	due	due	ADJ
easat-6021	249	30	to	to	ADP
easat-6021	249	31	their	their	PRON
easat-6021	249	32	significant	significant	ADJ
easat-6021	249	33	impact	impact	NOUN
easat-6021	249	34	that	that	PRON
easat-6021	249	35	exceeds	exceed	VERB
easat-6021	249	36	most	most	ADJ
easat-6021	249	37	of	of	ADP
easat-6021	249	38	the	the	DET
easat-6021	249	39	other	other	ADJ
easat-6021	249	40	dimensions	dimension	NOUN
easat-6021	249	41	.	.	PUNCT
easat-6021	250	1	5.4	5.4	NUM
easat-6021	250	2	.	.	PUNCT
easat-6021	251	1	regarding	regard	VERB
easat-6021	251	2	the	the	DET
easat-6021	251	3	results	result	NOUN
easat-6021	251	4	of	of	ADP
easat-6021	251	5	the	the	DET
easat-6021	251	6	equation	equation	NOUN
easat-6021	251	7	of	of	ADP
easat-6021	251	8	the	the	DET
easat-6021	251	9	relevance	relevance	NOUN
easat-6021	251	10	of	of	ADP
easat-6021	251	11	value	value	NOUN
easat-6021	251	12	to	to	ADP
easat-6021	251	13	earnings	earning	NOUN
easat-6021	251	14	per	per	ADP
easat-6021	251	15	share	share	NOUN
easat-6021	251	16	5.4.1	5.4.1	NUM
easat-6021	251	17	.	.	PUNCT
easat-6021	252	1	regarding	regard	VERB
easat-6021	252	2	emps	emp	NOUN
easat-6021	252	3	the	the	DET
easat-6021	252	4	path	path	NOUN
easat-6021	252	5	(	(	PUNCT
easat-6021	252	6	em_status	em_status	X
easat-6021	252	7	→	→	SYM
easat-6021	252	8	eps_abs	eps_abs	PROPN
easat-6021	252	9	)	)	PUNCT
easat-6021	252	10	shows	show	VERB
easat-6021	252	11	a	a	DET
easat-6021	252	12	direct	direct	ADJ
easat-6021	252	13	adverse	adverse	ADJ
easat-6021	252	14	impact	impact	NOUN
easat-6021	252	15	of	of	ADP
easat-6021	252	16	emps	emp	NOUN
easat-6021	252	17	on	on	ADP
easat-6021	252	18	the	the	DET
easat-6021	252	19	relevance	relevance	NOUN
easat-6021	252	20	of	of	ADP
easat-6021	252	21	value	value	NOUN
easat-6021	252	22	to	to	ADP
easat-6021	252	23	earnings	earning	NOUN
easat-6021	252	24	per	per	ADP
easat-6021	252	25	share	share	NOUN
easat-6021	252	26	in	in	ADP
easat-6021	252	27	iraqi	iraqi	ADJ
easat-6021	252	28	banks	bank	NOUN
easat-6021	252	29	on	on	ADP
easat-6021	252	30	iraq	iraq	PROPN
easat-6021	252	31	stock	stock	NOUN
easat-6021	252	32	exchange	exchange	NOUN
easat-6021	252	33	at	at	ADP
easat-6021	252	34	a	a	DET
easat-6021	252	35	significance	significance	NOUN
easat-6021	252	36	level	level	NOUN
easat-6021	252	37	of	of	ADP
easat-6021	252	38	(	(	PUNCT
easat-6021	252	39	1	1	NUM
easat-6021	252	40	%	%	NOUN
easat-6021	252	41	)	)	PUNCT
easat-6021	252	42	.	.	PUNCT
easat-6021	253	1	based	base	VERB
easat-6021	253	2	on	on	ADP
easat-6021	253	3	the	the	DET
easat-6021	253	4	non	non	ADJ
easat-6021	253	5	-	-	ADJ
easat-6021	253	6	standard	standard	ADJ
easat-6021	253	7	regression	regression	NOUN
easat-6021	253	8	coefficient	coefficient	NOUN
easat-6021	253	9	,	,	PUNCT
easat-6021	253	10	increasing	increase	VERB
easat-6021	253	11	the	the	DET
easat-6021	253	12	emps	emp	NOUN
easat-6021	253	13	by	by	ADP
easat-6021	253	14	one	one	NUM
easat-6021	253	15	degree	degree	NOUN
easat-6021	253	16	by	by	ADP
easat-6021	253	17	iraqi	iraqi	ADJ
easat-6021	253	18	banks	bank	NOUN
easat-6021	253	19	on	on	ADP
easat-6021	253	20	iraq	iraq	PROPN
easat-6021	253	21	stock	stock	PROPN
easat-6021	253	22	exchange	exchange	NOUN
easat-6021	253	23	leads	lead	VERB
easat-6021	253	24	to	to	ADP
easat-6021	253	25	a	a	DET
easat-6021	253	26	decrease	decrease	NOUN
easat-6021	253	27	in	in	ADP
easat-6021	253	28	the	the	DET
easat-6021	253	29	relevance	relevance	NOUN
easat-6021	253	30	of	of	ADP
easat-6021	253	31	the	the	DET
easat-6021	253	32	aivr	aivr	NOUN
easat-6021	253	33	provided	provide	VERB
easat-6021	253	34	by	by	ADP
easat-6021	253	35	banks	bank	NOUN
easat-6021	253	36	about	about	ADP
easat-6021	253	37	earnings	earning	NOUN
easat-6021	253	38	per	per	ADP
easat-6021	253	39	share	share	NOUN
easat-6021	253	40	by	by	ADP
easat-6021	253	41	an	an	DET
easat-6021	253	42	average	average	NOUN
easat-6021	253	43	of	of	ADP
easat-6021	253	44	(	(	PUNCT
easat-6021	253	45	246.2	246.2	NUM
easat-6021	253	46	)	)	PUNCT
easat-6021	253	47	degrees	degree	NOUN
easat-6021	253	48	,	,	PUNCT
easat-6021	253	49	i.e.	i.e.	X
easat-6021	253	50	a	a	DET
easat-6021	253	51	decrease	decrease	NOUN
easat-6021	253	52	rate	rate	NOUN
easat-6021	253	53	equivalent	equivalent	ADJ
easat-6021	253	54	to	to	ADP
easat-6021	253	55	(	(	PUNCT
easat-6021	253	56	246.2	246.2	NUM
easat-6021	253	57	%	%	NOUN
easat-6021	253	58	)	)	PUNCT
easat-6021	253	59	of	of	ADP
easat-6021	253	60	the	the	DET
easat-6021	253	61	percentage	percentage	NOUN
easat-6021	253	62	of	of	ADP
easat-6021	253	63	increase	increase	NOUN
easat-6021	253	64	in	in	ADP
easat-6021	253	65	emps	emp	NOUN
easat-6021	253	66	,	,	PUNCT
easat-6021	253	67	which	which	PRON
easat-6021	253	68	is	be	AUX
easat-6021	253	69	a	a	DET
easat-6021	253	70	considerable	considerable	ADJ
easat-6021	253	71	percentage	percentage	NOUN
easat-6021	253	72	of	of	ADP
easat-6021	253	73	course	course	NOUN
easat-6021	253	74	and	and	CCONJ
easat-6021	253	75	reflects	reflect	VERB
easat-6021	253	76	the	the	DET
easat-6021	253	77	pivotal	pivotal	ADJ
easat-6021	253	78	role	role	NOUN
easat-6021	253	79	of	of	ADP
easat-6021	253	80	emps	emp	NOUN
easat-6021	253	81	in	in	ADP
easat-6021	253	82	reducing	reduce	VERB
easat-6021	253	83	the	the	DET
easat-6021	253	84	level	level	NOUN
easat-6021	253	85	of	of	ADP
easat-6021	253	86	relevance	relevance	NOUN
easat-6021	253	87	of	of	ADP
easat-6021	253	88	value	value	NOUN
easat-6021	253	89	to	to	ADP
easat-6021	253	90	earnings	earning	NOUN
easat-6021	253	91	per	per	ADP
easat-6021	253	92	share	share	NOUN
easat-6021	253	93	.	.	PUNCT
easat-6021	254	1	this	this	DET
easat-6021	254	2	result	result	NOUN
easat-6021	254	3	is	be	AUX
easat-6021	254	4	consistent	consistent	ADJ
easat-6021	254	5	with	with	ADP
easat-6021	254	6	the	the	DET
easat-6021	254	7	correlation	correlation	NOUN
easat-6021	254	8	matrix	matrix	NOUN
easat-6021	254	9	,	,	PUNCT
easat-6021	254	10	which	which	PRON
easat-6021	254	11	shows	show	VERB
easat-6021	254	12	an	an	DET
easat-6021	254	13	inverse	inverse	NOUN
easat-6021	254	14	relationship	relationship	NOUN
easat-6021	254	15	between	between	ADP
easat-6021	254	16	emps	emp	NOUN
easat-6021	254	17	and	and	CCONJ
easat-6021	254	18	the	the	DET
easat-6021	254	19	relevance	relevance	NOUN
easat-6021	254	20	of	of	ADP
easat-6021	254	21	value	value	NOUN
easat-6021	254	22	to	to	ADP
easat-6021	254	23	earnings	earning	NOUN
easat-6021	254	24	per	per	ADP
easat-6021	254	25	share	share	NOUN
easat-6021	254	26	.	.	PUNCT
easat-6021	255	1	accordingly	accordingly	ADV
easat-6021	255	2	,	,	PUNCT
easat-6021	255	3	the	the	DET
easat-6021	255	4	emps	emp	NOUN
easat-6021	255	5	by	by	ADP
easat-6021	255	6	iraqi	iraqi	ADJ
easat-6021	255	7	banks	bank	NOUN
easat-6021	255	8	on	on	ADP
easat-6021	255	9	iraq	iraq	PROPN
easat-6021	255	10	stock	stock	NOUN
easat-6021	255	11	exchange	exchange	NOUN
easat-6021	255	12	will	will	AUX
easat-6021	255	13	affect	affect	VERB
easat-6021	255	14	the	the	DET
easat-6021	255	15	appropriateness	appropriateness	NOUN
easat-6021	255	16	of	of	ADP
easat-6021	255	17	the	the	DET
easat-6021	255	18	aivr	aivr	NOUN
easat-6021	255	19	,	,	PUNCT
easat-6021	255	20	as	as	SCONJ
easat-6021	255	21	financial	financial	ADJ
easat-6021	255	22	statements	statement	NOUN
easat-6021	255	23	play	play	VERB
easat-6021	255	24	a	a	DET
easat-6021	255	25	fundamental	fundamental	ADJ
easat-6021	255	26	role	role	NOUN
easat-6021	255	27	as	as	ADP
easat-6021	255	28	a	a	DET
easat-6021	255	29	form	form	NOUN
easat-6021	255	30	of	of	ADP
easat-6021	255	31	accountability	accountability	NOUN
easat-6021	255	32	for	for	ADP
easat-6021	255	33	management	management	NOUN
easat-6021	255	34	on	on	ADP
easat-6021	255	35	the	the	DET
easat-6021	255	36	resources	resource	NOUN
easat-6021	255	37	it	it	PRON
easat-6021	255	38	manages	manage	VERB
easat-6021	255	39	,	,	PUNCT
easat-6021	255	40	and	and	CCONJ
easat-6021	255	41	the	the	DET
easat-6021	255	42	information	information	NOUN
easat-6021	255	43	provided	provide	VERB
easat-6021	255	44	by	by	ADP
easat-6021	255	45	financial	financial	ADJ
easat-6021	255	46	statements	statement	NOUN
easat-6021	255	47	is	be	AUX
easat-6021	255	48	necessary	necessary	ADJ
easat-6021	255	49	for	for	SCONJ
easat-6021	255	50	investors	investor	NOUN
easat-6021	255	51	to	to	PART
easat-6021	255	52	be	be	AUX
easat-6021	255	53	able	able	ADJ
easat-6021	255	54	to	to	PART
easat-6021	255	55	make	make	VERB
easat-6021	255	56	their	their	PRON
easat-6021	255	57	investment	investment	NOUN
easat-6021	255	58	decisions	decision	NOUN
easat-6021	255	59	,	,	PUNCT
easat-6021	255	60	and	and	CCONJ
easat-6021	255	61	decision	decision	NOUN
easat-6021	255	62	makers	maker	NOUN
easat-6021	255	63	can	can	AUX
easat-6021	255	64	find	find	VERB
easat-6021	255	65	the	the	DET
easat-6021	255	66	information	information	NOUN
easat-6021	255	67	useful	useful	ADJ
easat-6021	255	68	,	,	PUNCT
easat-6021	255	69	one	one	NUM
easat-6021	255	70	of	of	ADP
easat-6021	255	71	the	the	DET
easat-6021	255	72	features	feature	NOUN
easat-6021	255	73	that	that	PRON
easat-6021	255	74	must	must	AUX
easat-6021	255	75	be	be	AUX
easat-6021	255	76	available	available	ADJ
easat-6021	255	77	in	in	ADP
easat-6021	255	78	financial	financial	ADJ
easat-6021	255	79	statements	statement	NOUN
easat-6021	255	80	is	be	AUX
easat-6021	255	81	the	the	DET
easat-6021	255	82	appropriateness	appropriateness	NOUN
easat-6021	255	83	of	of	ADP
easat-6021	255	84	the	the	DET
easat-6021	255	85	information	information	NOUN
easat-6021	255	86	for	for	ADP
easat-6021	255	87	users	user	NOUN
easat-6021	255	88	,	,	PUNCT
easat-6021	255	89	and	and	CCONJ
easat-6021	255	90	the	the	DET
easat-6021	255	91	importance	importance	NOUN
easat-6021	255	92	of	of	ADP
easat-6021	255	93	the	the	DET
easat-6021	255	94	value	value	NOUN
easat-6021	255	95	of	of	ADP
easat-6021	255	96	financial	financial	ADJ
easat-6021	255	97	information	information	NOUN
easat-6021	255	98	is	be	AUX
easat-6021	255	99	represented	represent	VERB
easat-6021	255	100	in	in	ADP
easat-6021	255	101	the	the	DET
easat-6021	255	102	ability	ability	NOUN
easat-6021	255	103	of	of	ADP
easat-6021	255	104	accounting	accounting	NOUN
easat-6021	255	105	numbers	number	NOUN
easat-6021	255	106	to	to	PART
easat-6021	255	107	summarize	summarize	VERB
easat-6021	255	108	the	the	DET
easat-6021	255	109	financial	financial	ADJ
easat-6021	255	110	performance	performance	NOUN
easat-6021	255	111	of	of	ADP
easat-6021	255	112	the	the	DET
easat-6021	255	113	company	company	NOUN
easat-6021	255	114	,	,	PUNCT
easat-6021	255	115	and	and	CCONJ
easat-6021	255	116	its	its	PRON
easat-6021	255	117	ability	ability	NOUN
easat-6021	255	118	to	to	PART
easat-6021	255	119	influence	influence	VERB
easat-6021	255	120	the	the	DET
easat-6021	255	121	change	change	NOUN
easat-6021	255	122	in	in	ADP
easat-6021	255	123	the	the	DET
easat-6021	255	124	prices	price	NOUN
easat-6021	255	125	of	of	ADP
easat-6021	255	126	bank	bank	NOUN
easat-6021	255	127	shares	share	NOUN
easat-6021	255	128	,	,	PUNCT
easat-6021	255	129	and	and	CCONJ
easat-6021	255	130	thus	thus	ADV
easat-6021	255	131	this	this	DET
easat-6021	255	132	result	result	NOUN
easat-6021	255	133	supports	support	VERB
easat-6021	255	134	the	the	DET
easat-6021	255	135	achievement	achievement	NOUN
easat-6021	255	136	of	of	ADP
easat-6021	255	137	(	(	PUNCT
easat-6021	255	138	the	the	DET
easat-6021	255	139	third	third	ADJ
easat-6021	255	140	hypothesis	hypothesis	NOUN
easat-6021	255	141	)	)	PUNCT
easat-6021	255	142	,	,	PUNCT
easat-6021	255	143	which	which	PRON
easat-6021	255	144	states	state	VERB
easat-6021	255	145	(	(	PUNCT
easat-6021	255	146	there	there	PRON
easat-6021	255	147	is	be	VERB
easat-6021	255	148	a	a	DET
easat-6021	255	149	negative	negative	ADJ
easat-6021	255	150	impact	impact	NOUN
easat-6021	255	151	of	of	ADP
easat-6021	255	152	empss	empss	PROPN
easat-6021	255	153	on	on	ADP
easat-6021	255	154	the	the	DET
easat-6021	255	155	appropriateness	appropriateness	NOUN
easat-6021	255	156	of	of	ADP
easat-6021	255	157	the	the	DET
easat-6021	255	158	aivr	aivr	NOUN
easat-6021	255	159	in	in	ADP
easat-6021	255	160	iraqi	iraqi	ADJ
easat-6021	255	161	banks	bank	NOUN
easat-6021	255	162	)	)	PUNCT
easat-6021	255	163	.	.	PUNCT
easat-6021	256	1	498	498	NUM
easat-6021	256	2	edelweiss	edelweiss	PROPN
easat-6021	256	3	applied	apply	VERB
easat-6021	256	4	science	science	NOUN
easat-6021	256	5	and	and	CCONJ
easat-6021	256	6	technology	technology	NOUN
easat-6021	256	7	issn	issn	PROPN
easat-6021	256	8	:	:	PUNCT
easat-6021	256	9	2576	2576	NUM
easat-6021	256	10	-	-	SYM
easat-6021	256	11	8484	8484	NUM
easat-6021	256	12	vol	vol	NOUN
easat-6021	256	13	.	.	PROPN
easat-6021	257	1	9	9	NUM
easat-6021	257	2	,	,	PUNCT
easat-6021	257	3	no	no	INTJ
easat-6021	257	4	.	.	NOUN
easat-6021	258	1	4	4	NUM
easat-6021	258	2	:	:	PUNCT
easat-6021	258	3	489	489	NUM
easat-6021	258	4	-	-	SYM
easat-6021	258	5	502	502	NUM
easat-6021	258	6	,	,	PUNCT
easat-6021	258	7	2025	2025	NUM
easat-6021	258	8	doi	doi	NOUN
easat-6021	258	9	:	:	PUNCT
easat-6021	258	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	258	11	©	©	PROPN
easat-6021	258	12	2025	2025	NUM
easat-6021	258	13	by	by	ADP
easat-6021	258	14	the	the	DET
easat-6021	258	15	authors	author	NOUN
easat-6021	258	16	;	;	PUNCT
easat-6021	259	1	licensee	licensee	NOUN
easat-6021	259	2	learning	learn	VERB
easat-6021	259	3	gate	gate	NOUN
easat-6021	259	4	5.4.2	5.4.2	NUM
easat-6021	259	5	.	.	PUNCT
easat-6021	259	6	regarding	regard	VERB
easat-6021	259	7	ag	ag	PROPN
easat-6021	259	8	it	it	PRON
easat-6021	259	9	is	be	AUX
easat-6021	259	10	clear	clear	ADJ
easat-6021	259	11	from	from	ADP
easat-6021	259	12	the	the	DET
easat-6021	259	13	equation	equation	NOUN
easat-6021	259	14	paths	path	NOUN
easat-6021	259	15	that	that	PRON
easat-6021	259	16	there	there	PRON
easat-6021	259	17	is	be	VERB
easat-6021	259	18	a	a	DET
easat-6021	259	19	direct	direct	ADJ
easat-6021	259	20	positive	positive	ADJ
easat-6021	259	21	effect	effect	NOUN
easat-6021	259	22	of	of	ADP
easat-6021	259	23	the	the	DET
easat-6021	259	24	independent	independent	ADJ
easat-6021	259	25	variable	variable	ADJ
easat-6021	259	26	ag	ag	PROPN
easat-6021	259	27	on	on	ADP
easat-6021	259	28	the	the	DET
easat-6021	259	29	relevance	relevance	NOUN
easat-6021	259	30	of	of	ADP
easat-6021	259	31	the	the	DET
easat-6021	259	32	value	value	NOUN
easat-6021	259	33	of	of	ADP
easat-6021	259	34	the	the	DET
easat-6021	259	35	earnings	earning	NOUN
easat-6021	259	36	per	per	ADP
easat-6021	259	37	share	share	NOUN
easat-6021	259	38	at	at	ADP
easat-6021	259	39	a	a	DET
easat-6021	259	40	statistical	statistical	ADJ
easat-6021	259	41	significance	significance	NOUN
easat-6021	259	42	level	level	NOUN
easat-6021	259	43	(	(	PUNCT
easat-6021	259	44	1	1	NUM
easat-6021	259	45	%	%	NOUN
easat-6021	259	46	)	)	PUNCT
easat-6021	259	47	,	,	PUNCT
easat-6021	259	48	and	and	CCONJ
easat-6021	259	49	according	accord	VERB
easat-6021	259	50	to	to	ADP
easat-6021	259	51	the	the	DET
easat-6021	259	52	non	non	ADJ
easat-6021	259	53	-	-	ADJ
easat-6021	259	54	standard	standard	ADJ
easat-6021	259	55	regression	regression	NOUN
easat-6021	259	56	coefficient	coefficient	NOUN
easat-6021	259	57	,	,	PUNCT
easat-6021	259	58	we	we	PRON
easat-6021	259	59	find	find	VERB
easat-6021	259	60	that	that	SCONJ
easat-6021	259	61	increasing	increase	VERB
easat-6021	259	62	the	the	DET
easat-6021	259	63	change	change	NOUN
easat-6021	259	64	of	of	ADP
easat-6021	259	65	the	the	DET
easat-6021	259	66	auditor	auditor	NOUN
easat-6021	259	67	by	by	ADP
easat-6021	259	68	one	one	NUM
easat-6021	259	69	degree	degree	NOUN
easat-6021	259	70	will	will	AUX
easat-6021	259	71	lead	lead	VERB
easat-6021	259	72	to	to	ADP
easat-6021	259	73	an	an	DET
easat-6021	259	74	increase	increase	NOUN
easat-6021	259	75	in	in	ADP
easat-6021	259	76	the	the	DET
easat-6021	259	77	level	level	NOUN
easat-6021	259	78	of	of	ADP
easat-6021	259	79	relevance	relevance	NOUN
easat-6021	259	80	of	of	ADP
easat-6021	259	81	the	the	DET
easat-6021	259	82	value	value	NOUN
easat-6021	259	83	of	of	ADP
easat-6021	259	84	the	the	DET
easat-6021	259	85	accounting	accounting	NOUN
easat-6021	259	86	information	information	NOUN
easat-6021	259	87	disclosed	disclose	VERB
easat-6021	259	88	by	by	ADP
easat-6021	259	89	the	the	DET
easat-6021	259	90	iraqi	iraqi	ADJ
easat-6021	259	91	banks	bank	NOUN
easat-6021	259	92	on	on	ADP
easat-6021	259	93	iraq	iraq	PROPN
easat-6021	259	94	stock	stock	NOUN
easat-6021	259	95	exchange	exchange	PROPN
easat-6021	259	96	about	about	ADP
easat-6021	259	97	the	the	DET
easat-6021	259	98	earnings	earning	NOUN
easat-6021	259	99	per	per	ADP
easat-6021	259	100	share	share	NOUN
easat-6021	259	101	by	by	ADP
easat-6021	259	102	an	an	DET
easat-6021	259	103	average	average	NOUN
easat-6021	259	104	of	of	ADP
easat-6021	259	105	(	(	PUNCT
easat-6021	259	106	108.5	108.5	NUM
easat-6021	259	107	)	)	PUNCT
easat-6021	259	108	degrees	degree	NOUN
easat-6021	259	109	,	,	PUNCT
easat-6021	259	110	and	and	CCONJ
easat-6021	259	111	this	this	DET
easat-6021	259	112	result	result	NOUN
easat-6021	259	113	is	be	AUX
easat-6021	259	114	consistent	consistent	ADJ
easat-6021	259	115	with	with	ADP
easat-6021	259	116	the	the	DET
easat-6021	259	117	correlation	correlation	NOUN
easat-6021	259	118	matrix	matrix	NOUN
easat-6021	259	119	that	that	PRON
easat-6021	259	120	showed	show	VERB
easat-6021	259	121	that	that	SCONJ
easat-6021	259	122	the	the	DET
easat-6021	259	123	relevance	relevance	NOUN
easat-6021	259	124	of	of	ADP
easat-6021	259	125	the	the	DET
easat-6021	259	126	value	value	NOUN
easat-6021	259	127	of	of	ADP
easat-6021	259	128	the	the	DET
easat-6021	259	129	earnings	earning	NOUN
easat-6021	259	130	per	per	ADP
easat-6021	259	131	share	share	NOUN
easat-6021	259	132	is	be	AUX
easat-6021	259	133	positively	positively	ADV
easat-6021	259	134	related	relate	VERB
easat-6021	259	135	to	to	ADP
easat-6021	259	136	the	the	DET
easat-6021	259	137	independent	independent	ADJ
easat-6021	259	138	variable	variable	ADJ
easat-6021	259	139	ag	ag	PROPN
easat-6021	259	140	,	,	PUNCT
easat-6021	259	141	and	and	CCONJ
easat-6021	259	142	this	this	DET
easat-6021	259	143	result	result	NOUN
easat-6021	259	144	also	also	ADV
easat-6021	259	145	supports	support	VERB
easat-6021	259	146	the	the	DET
easat-6021	259	147	realization	realization	NOUN
easat-6021	259	148	of	of	ADP
easat-6021	259	149	the	the	DET
easat-6021	259	150	fourth	fourth	ADJ
easat-6021	259	151	hypothesis	hypothesis	NOUN
easat-6021	259	152	that	that	PRON
easat-6021	259	153	states	state	VERB
easat-6021	259	154	(	(	PUNCT
easat-6021	259	155	there	there	PRON
easat-6021	259	156	is	be	VERB
easat-6021	259	157	a	a	DET
easat-6021	259	158	positive	positive	ADJ
easat-6021	259	159	impact	impact	NOUN
easat-6021	259	160	of	of	ADP
easat-6021	259	161	ag	ag	PROPN
easat-6021	259	162	on	on	ADP
easat-6021	259	163	the	the	DET
easat-6021	259	164	relevance	relevance	NOUN
easat-6021	259	165	of	of	ADP
easat-6021	259	166	the	the	DET
easat-6021	259	167	value	value	NOUN
easat-6021	259	168	of	of	ADP
easat-6021	259	169	the	the	DET
easat-6021	259	170	accounting	accounting	NOUN
easat-6021	259	171	information	information	NOUN
easat-6021	259	172	in	in	ADP
easat-6021	259	173	iraqi	iraqi	ADJ
easat-6021	259	174	banks	bank	NOUN
easat-6021	259	175	)	)	PUNCT
easat-6021	259	176	.	.	PUNCT
easat-6021	260	1	5.4.3	5.4.3	X
easat-6021	260	2	.	.	PUNCT
easat-6021	261	1	regarding	regard	VERB
easat-6021	261	2	audit	audit	NOUN
easat-6021	261	3	quality	quality	NOUN
easat-6021	261	4	it	it	PRON
easat-6021	261	5	is	be	AUX
easat-6021	261	6	clear	clear	ADJ
easat-6021	261	7	from	from	ADP
easat-6021	261	8	the	the	DET
easat-6021	261	9	equation	equation	NOUN
easat-6021	261	10	paths	path	NOUN
easat-6021	261	11	that	that	PRON
easat-6021	261	12	there	there	PRON
easat-6021	261	13	is	be	VERB
easat-6021	261	14	a	a	DET
easat-6021	261	15	direct	direct	ADJ
easat-6021	261	16	positive	positive	ADJ
easat-6021	261	17	effect	effect	NOUN
easat-6021	261	18	of	of	ADP
easat-6021	261	19	the	the	DET
easat-6021	261	20	independent	independent	ADJ
easat-6021	261	21	variable	variable	ADJ
easat-6021	261	22	audit	audit	NOUN
easat-6021	261	23	quality	quality	NOUN
easat-6021	261	24	,	,	PUNCT
easat-6021	261	25	represented	represent	VERB
easat-6021	261	26	by	by	ADP
easat-6021	261	27	the	the	DET
easat-6021	261	28	variables	variable	NOUN
easat-6021	261	29	(	(	PUNCT
easat-6021	261	30	audit	audit	NOUN
easat-6021	261	31	fees	fee	NOUN
easat-6021	261	32	and	and	CCONJ
easat-6021	261	33	audit	audit	NOUN
easat-6021	261	34	firm	firm	ADJ
easat-6021	261	35	size	size	NOUN
easat-6021	261	36	)	)	PUNCT
easat-6021	261	37	on	on	ADP
easat-6021	261	38	the	the	DET
easat-6021	261	39	appropriateness	appropriateness	NOUN
easat-6021	261	40	of	of	ADP
easat-6021	261	41	the	the	DET
easat-6021	261	42	value	value	NOUN
easat-6021	261	43	to	to	ADP
easat-6021	261	44	the	the	DET
easat-6021	261	45	earnings	earning	NOUN
easat-6021	261	46	per	per	ADP
easat-6021	261	47	share	share	NOUN
easat-6021	261	48	at	at	ADP
easat-6021	261	49	a	a	DET
easat-6021	261	50	statistical	statistical	ADJ
easat-6021	261	51	significance	significance	NOUN
easat-6021	261	52	level	level	NOUN
easat-6021	261	53	(	(	PUNCT
easat-6021	261	54	1	1	NUM
easat-6021	261	55	%	%	NOUN
easat-6021	261	56	)	)	PUNCT
easat-6021	261	57	,	,	PUNCT
easat-6021	261	58	and	and	CCONJ
easat-6021	261	59	according	accord	VERB
easat-6021	261	60	to	to	ADP
easat-6021	261	61	the	the	DET
easat-6021	261	62	non	non	ADJ
easat-6021	261	63	-	-	ADJ
easat-6021	261	64	standard	standard	ADJ
easat-6021	261	65	regression	regression	NOUN
easat-6021	261	66	coefficient	coefficient	NOUN
easat-6021	261	67	,	,	PUNCT
easat-6021	261	68	we	we	PRON
easat-6021	261	69	find	find	VERB
easat-6021	261	70	that	that	SCONJ
easat-6021	261	71	relying	rely	VERB
easat-6021	261	72	on	on	ADP
easat-6021	261	73	audit	audit	NOUN
easat-6021	261	74	firms	firm	NOUN
easat-6021	261	75	to	to	ADP
easat-6021	261	76	one	one	NUM
easat-6021	261	77	degree	degree	NOUN
easat-6021	261	78	,	,	PUNCT
easat-6021	261	79	and	and	CCONJ
easat-6021	261	80	the	the	DET
easat-6021	261	81	logarithm	logarithm	NOUN
easat-6021	261	82	of	of	ADP
easat-6021	261	83	audit	audit	NOUN
easat-6021	261	84	fees	fee	NOUN
easat-6021	261	85	to	to	ADP
easat-6021	261	86	one	one	NUM
easat-6021	261	87	dinar	dinar	NOUN
easat-6021	261	88	,	,	PUNCT
easat-6021	261	89	will	will	AUX
easat-6021	261	90	lead	lead	VERB
easat-6021	261	91	to	to	ADP
easat-6021	261	92	an	an	DET
easat-6021	261	93	increase	increase	NOUN
easat-6021	261	94	in	in	ADP
easat-6021	261	95	the	the	DET
easat-6021	261	96	appropriateness	appropriateness	NOUN
easat-6021	261	97	of	of	ADP
easat-6021	261	98	the	the	DET
easat-6021	261	99	aivr	aivr	NOUN
easat-6021	261	100	disclosed	disclose	VERB
easat-6021	261	101	by	by	ADP
easat-6021	261	102	iraqi	iraqi	ADJ
easat-6021	261	103	banks	bank	NOUN
easat-6021	261	104	listed	list	VERB
easat-6021	261	105	on	on	ADP
easat-6021	261	106	the	the	DET
easat-6021	261	107	iraq	iraq	PROPN
easat-6021	261	108	stock	stock	NOUN
easat-6021	261	109	exchange	exchange	PROPN
easat-6021	261	110	about	about	ADP
easat-6021	261	111	earnings	earning	NOUN
easat-6021	261	112	per	per	ADP
easat-6021	261	113	share	share	NOUN
easat-6021	261	114	by	by	ADP
easat-6021	261	115	an	an	DET
easat-6021	261	116	average	average	NOUN
easat-6021	261	117	of	of	ADP
easat-6021	261	118	(	(	PUNCT
easat-6021	261	119	419.4	419.4	NUM
easat-6021	261	120	,	,	PUNCT
easat-6021	261	121	288.8	288.8	NUM
easat-6021	261	122	)	)	PUNCT
easat-6021	261	123	degrees	degree	NOUN
easat-6021	261	124	,	,	PUNCT
easat-6021	261	125	respectively	respectively	ADV
easat-6021	261	126	,	,	PUNCT
easat-6021	261	127	and	and	CCONJ
easat-6021	261	128	this	this	DET
easat-6021	261	129	result	result	NOUN
easat-6021	261	130	is	be	AUX
easat-6021	261	131	consistent	consistent	ADJ
easat-6021	261	132	with	with	ADP
easat-6021	261	133	the	the	DET
easat-6021	261	134	correlation	correlation	NOUN
easat-6021	261	135	matrix	matrix	NOUN
easat-6021	261	136	that	that	PRON
easat-6021	261	137	showed	show	VERB
easat-6021	261	138	that	that	SCONJ
easat-6021	261	139	the	the	DET
easat-6021	261	140	appropriateness	appropriateness	NOUN
easat-6021	261	141	of	of	ADP
easat-6021	261	142	the	the	DET
easat-6021	261	143	value	value	NOUN
easat-6021	261	144	of	of	ADP
easat-6021	261	145	earnings	earning	NOUN
easat-6021	261	146	per	per	ADP
easat-6021	261	147	share	share	NOUN
easat-6021	261	148	is	be	AUX
easat-6021	261	149	positively	positively	ADV
easat-6021	261	150	related	relate	VERB
easat-6021	261	151	to	to	ADP
easat-6021	261	152	the	the	DET
easat-6021	261	153	variables	variable	NOUN
easat-6021	261	154	of	of	ADP
easat-6021	261	155	audit	audit	NOUN
easat-6021	261	156	quality	quality	NOUN
easat-6021	261	157	,	,	PUNCT
easat-6021	261	158	and	and	CCONJ
easat-6021	261	159	this	this	DET
easat-6021	261	160	result	result	NOUN
easat-6021	261	161	also	also	ADV
easat-6021	261	162	supports	support	VERB
easat-6021	261	163	the	the	DET
easat-6021	261	164	achievement	achievement	NOUN
easat-6021	261	165	of	of	ADP
easat-6021	261	166	the	the	DET
easat-6021	261	167	fifth	fifth	ADJ
easat-6021	261	168	hypothesis	hypothesis	NOUN
easat-6021	261	169	,	,	PUNCT
easat-6021	261	170	which	which	PRON
easat-6021	261	171	states	state	VERB
easat-6021	261	172	(	(	PUNCT
easat-6021	261	173	there	there	PRON
easat-6021	261	174	is	be	VERB
easat-6021	261	175	a	a	DET
easat-6021	261	176	positive	positive	ADJ
easat-6021	261	177	effect	effect	NOUN
easat-6021	261	178	of	of	ADP
easat-6021	261	179	audit	audit	NOUN
easat-6021	261	180	quality	quality	NOUN
easat-6021	261	181	on	on	ADP
easat-6021	261	182	the	the	DET
easat-6021	261	183	appropriateness	appropriateness	NOUN
easat-6021	261	184	of	of	ADP
easat-6021	261	185	the	the	DET
easat-6021	261	186	aivr	aivr	NOUN
easat-6021	261	187	in	in	ADP
easat-6021	261	188	iraqi	iraqi	ADJ
easat-6021	261	189	banks	bank	NOUN
easat-6021	261	190	)	)	PUNCT
easat-6021	261	191	.	.	PUNCT
easat-6021	262	1	as	as	ADP
easat-6021	262	2	for	for	ADP
easat-6021	262	3	the	the	DET
easat-6021	262	4	control	control	NOUN
easat-6021	262	5	variables	variable	NOUN
easat-6021	262	6	,	,	PUNCT
easat-6021	262	7	the	the	DET
easat-6021	262	8	rest	rest	NOUN
easat-6021	262	9	of	of	ADP
easat-6021	262	10	the	the	DET
easat-6021	262	11	equation	equation	NOUN
easat-6021	262	12	paths	path	NOUN
easat-6021	262	13	showed	show	VERB
easat-6021	262	14	a	a	DET
easat-6021	262	15	positive	positive	ADJ
easat-6021	262	16	effect	effect	NOUN
easat-6021	262	17	of	of	ADP
easat-6021	262	18	bank	bank	NOUN
easat-6021	262	19	size	size	NOUN
easat-6021	262	20	,	,	PUNCT
easat-6021	262	21	return	return	VERB
easat-6021	262	22	on	on	ADP
easat-6021	262	23	assets	asset	NOUN
easat-6021	262	24	rate	rate	NOUN
easat-6021	262	25	,	,	PUNCT
easat-6021	262	26	and	and	CCONJ
easat-6021	262	27	sales	sale	NOUN
easat-6021	262	28	growth	growth	NOUN
easat-6021	262	29	rate	rate	NOUN
easat-6021	262	30	on	on	ADP
easat-6021	262	31	the	the	DET
easat-6021	262	32	value	value	NOUN
easat-6021	262	33	relevance	relevance	NOUN
easat-6021	262	34	to	to	ADP
easat-6021	262	35	earnings	earning	NOUN
easat-6021	262	36	per	per	ADP
easat-6021	262	37	share	share	NOUN
easat-6021	262	38	at	at	ADP
easat-6021	262	39	a	a	DET
easat-6021	262	40	statistical	statistical	ADJ
easat-6021	262	41	significance	significance	NOUN
easat-6021	262	42	level	level	NOUN
easat-6021	262	43	(	(	PUNCT
easat-6021	262	44	1	1	NUM
easat-6021	262	45	%	%	NOUN
easat-6021	262	46	)	)	PUNCT
easat-6021	262	47	,	,	PUNCT
easat-6021	262	48	while	while	SCONJ
easat-6021	262	49	financial	financial	ADJ
easat-6021	262	50	leverage	leverage	NOUN
easat-6021	262	51	negatively	negatively	ADV
easat-6021	262	52	affects	affect	VERB
easat-6021	262	53	value	value	NOUN
easat-6021	262	54	relevance	relevance	NOUN
easat-6021	262	55	to	to	ADP
easat-6021	262	56	earnings	earning	NOUN
easat-6021	262	57	per	per	ADP
easat-6021	262	58	share	share	NOUN
easat-6021	262	59	,	,	PUNCT
easat-6021	262	60	also	also	ADV
easat-6021	262	61	at	at	ADP
easat-6021	262	62	a	a	DET
easat-6021	262	63	significance	significance	NOUN
easat-6021	262	64	level	level	NOUN
easat-6021	262	65	(	(	PUNCT
easat-6021	262	66	1	1	NUM
easat-6021	262	67	%	%	NOUN
easat-6021	262	68	)	)	PUNCT
easat-6021	262	69	.	.	PUNCT
easat-6021	263	1	this	this	PRON
easat-6021	263	2	means	mean	VERB
easat-6021	263	3	that	that	SCONJ
easat-6021	263	4	larger	large	ADJ
easat-6021	263	5	banks	bank	NOUN
easat-6021	263	6	that	that	PRON
easat-6021	263	7	achieve	achieve	VERB
easat-6021	263	8	a	a	DET
easat-6021	263	9	higher	high	ADJ
easat-6021	263	10	rate	rate	NOUN
easat-6021	263	11	,	,	PUNCT
easat-6021	263	12	whether	whether	SCONJ
easat-6021	263	13	in	in	ADP
easat-6021	263	14	terms	term	NOUN
easat-6021	263	15	of	of	ADP
easat-6021	263	16	return	return	NOUN
easat-6021	263	17	on	on	ADP
easat-6021	263	18	assets	asset	NOUN
easat-6021	263	19	or	or	CCONJ
easat-6021	263	20	sales	sale	NOUN
easat-6021	263	21	growth	growth	NOUN
easat-6021	263	22	,	,	PUNCT
easat-6021	263	23	and	and	CCONJ
easat-6021	263	24	provide	provide	VERB
easat-6021	263	25	accounting	accounting	NOUN
easat-6021	263	26	information	information	NOUN
easat-6021	263	27	on	on	ADP
easat-6021	263	28	earnings	earning	NOUN
easat-6021	263	29	per	per	ADP
easat-6021	263	30	share	share	NOUN
easat-6021	263	31	,	,	PUNCT
easat-6021	263	32	have	have	VERB
easat-6021	263	33	more	more	ADV
easat-6021	263	34	excellent	excellent	ADJ
easat-6021	263	35	value	value	NOUN
easat-6021	263	36	and	and	CCONJ
easat-6021	263	37	relevance	relevance	NOUN
easat-6021	263	38	,	,	PUNCT
easat-6021	263	39	and	and	CCONJ
easat-6021	263	40	vice	vice	ADV
easat-6021	263	41	versa	versa	ADV
easat-6021	263	42	.	.	PUNCT
easat-6021	264	1	using	use	VERB
easat-6021	264	2	the	the	DET
easat-6021	264	3	standard	standard	ADJ
easat-6021	264	4	path	path	NOUN
easat-6021	264	5	coefficients	coefficient	NOUN
easat-6021	264	6	that	that	PRON
easat-6021	264	7	reflect	reflect	VERB
easat-6021	264	8	their	their	PRON
easat-6021	264	9	coefficients	coefficient	NOUN
easat-6021	264	10	represented	represent	VERB
easat-6021	264	11	by	by	ADP
easat-6021	264	12	the	the	DET
easat-6021	264	13	size	size	NOUN
easat-6021	264	14	of	of	ADP
easat-6021	264	15	the	the	DET
easat-6021	264	16	effect	effect	NOUN
easat-6021	264	17	and	and	CCONJ
easat-6021	264	18	the	the	DET
easat-6021	264	19	relative	relative	ADJ
easat-6021	264	20	importance	importance	NOUN
easat-6021	264	21	of	of	ADP
easat-6021	264	22	the	the	DET
easat-6021	264	23	variables	variable	NOUN
easat-6021	264	24	,	,	PUNCT
easat-6021	264	25	we	we	PRON
easat-6021	264	26	find	find	VERB
easat-6021	264	27	that	that	SCONJ
easat-6021	264	28	the	the	DET
easat-6021	264	29	most	most	ADV
easat-6021	264	30	important	important	ADJ
easat-6021	264	31	variables	variable	NOUN
easat-6021	264	32	for	for	ADP
easat-6021	264	33	the	the	DET
easat-6021	264	34	relevance	relevance	NOUN
easat-6021	264	35	of	of	ADP
easat-6021	264	36	value	value	NOUN
easat-6021	264	37	to	to	ADP
easat-6021	264	38	earnings	earning	NOUN
easat-6021	264	39	per	per	ADP
easat-6021	264	40	share	share	NOUN
easat-6021	264	41	are	be	AUX
easat-6021	264	42	the	the	DET
easat-6021	264	43	level	level	NOUN
easat-6021	264	44	of	of	ADP
easat-6021	264	45	financial	financial	ADJ
easat-6021	264	46	leverage	leverage	NOUN
easat-6021	264	47	with	with	ADP
easat-6021	264	48	an	an	DET
easat-6021	264	49	effect	effect	NOUN
easat-6021	264	50	coefficient	coefficient	NOUN
easat-6021	264	51	of	of	ADP
easat-6021	264	52	(	(	PUNCT
easat-6021	264	53	-0.437	-0.437	NUM
easat-6021	264	54	)	)	PUNCT
easat-6021	264	55	,	,	PUNCT
easat-6021	264	56	followed	follow	VERB
easat-6021	264	57	by	by	ADP
easat-6021	264	58	emps	emp	NOUN
easat-6021	264	59	with	with	ADP
easat-6021	264	60	a	a	DET
easat-6021	264	61	coefficient	coefficient	NOUN
easat-6021	264	62	of	of	ADP
easat-6021	264	63	(	(	PUNCT
easat-6021	264	64	-0.434	-0.434	PROPN
easat-6021	264	65	)	)	PUNCT
easat-6021	264	66	,	,	PUNCT
easat-6021	264	67	then	then	ADV
easat-6021	264	68	the	the	DET
easat-6021	264	69	size	size	NOUN
easat-6021	264	70	of	of	ADP
easat-6021	264	71	the	the	DET
easat-6021	264	72	audit	audit	NOUN
easat-6021	264	73	firm	firm	NOUN
easat-6021	264	74	(	(	PUNCT
easat-6021	264	75	0.233	0.233	NUM
easat-6021	264	76	)	)	PUNCT
easat-6021	264	77	,	,	PUNCT
easat-6021	264	78	the	the	DET
easat-6021	264	79	sales	sale	NOUN
easat-6021	264	80	growth	growth	NOUN
easat-6021	264	81	rate	rate	NOUN
easat-6021	264	82	(	(	PUNCT
easat-6021	264	83	0.200	0.200	NUM
easat-6021	264	84	)	)	PUNCT
easat-6021	264	85	,	,	PUNCT
easat-6021	264	86	the	the	DET
easat-6021	264	87	change	change	NOUN
easat-6021	264	88	of	of	ADP
easat-6021	264	89	auditor	auditor	NOUN
easat-6021	264	90	(	(	PUNCT
easat-6021	264	91	0.179	0.179	NUM
easat-6021	264	92	)	)	PUNCT
easat-6021	264	93	,	,	PUNCT
easat-6021	264	94	the	the	DET
easat-6021	264	95	audit	audit	NOUN
easat-6021	264	96	fees	fee	NOUN
easat-6021	264	97	(	(	PUNCT
easat-6021	264	98	0.171	0.171	NUM
easat-6021	264	99	)	)	PUNCT
easat-6021	264	100	,	,	PUNCT
easat-6021	264	101	the	the	DET
easat-6021	264	102	size	size	NOUN
easat-6021	264	103	of	of	ADP
easat-6021	264	104	the	the	DET
easat-6021	264	105	bank	bank	NOUN
easat-6021	264	106	(	(	PUNCT
easat-6021	264	107	0.137	0.137	NUM
easat-6021	264	108	)	)	PUNCT
easat-6021	264	109	,	,	PUNCT
easat-6021	264	110	and	and	CCONJ
easat-6021	264	111	finally	finally	ADV
easat-6021	264	112	the	the	DET
easat-6021	264	113	return	return	NOUN
easat-6021	264	114	on	on	ADP
easat-6021	264	115	assets	asset	NOUN
easat-6021	264	116	rate	rate	NOUN
easat-6021	264	117	(	(	PUNCT
easat-6021	264	118	0.048	0.048	NUM
easat-6021	264	119	)	)	PUNCT
easat-6021	264	120	.	.	PUNCT
easat-6021	265	1	thus	thus	ADV
easat-6021	265	2	,	,	PUNCT
easat-6021	265	3	we	we	PRON
easat-6021	265	4	can	can	AUX
easat-6021	265	5	see	see	VERB
easat-6021	265	6	the	the	DET
easat-6021	265	7	importance	importance	NOUN
easat-6021	265	8	of	of	ADP
easat-6021	265	9	emps	emp	NOUN
easat-6021	265	10	in	in	ADP
easat-6021	265	11	its	its	PRON
easat-6021	265	12	effect	effect	NOUN
easat-6021	265	13	on	on	ADP
easat-6021	265	14	the	the	DET
easat-6021	265	15	relevance	relevance	NOUN
easat-6021	265	16	of	of	ADP
easat-6021	265	17	value	value	NOUN
easat-6021	265	18	to	to	ADP
easat-6021	265	19	earnings	earning	NOUN
easat-6021	265	20	per	per	ADP
easat-6021	265	21	share	share	NOUN
easat-6021	265	22	,	,	PUNCT
easat-6021	265	23	followed	follow	VERB
easat-6021	265	24	by	by	ADP
easat-6021	265	25	the	the	DET
easat-6021	265	26	size	size	NOUN
easat-6021	265	27	of	of	ADP
easat-6021	265	28	the	the	DET
easat-6021	265	29	audit	audit	NOUN
easat-6021	265	30	firm	firm	NOUN
easat-6021	265	31	,	,	PUNCT
easat-6021	265	32	then	then	ADV
easat-6021	265	33	the	the	DET
easat-6021	265	34	change	change	NOUN
easat-6021	265	35	of	of	ADP
easat-6021	265	36	auditor	auditor	NOUN
easat-6021	265	37	,	,	PUNCT
easat-6021	265	38	and	and	CCONJ
easat-6021	265	39	the	the	DET
easat-6021	265	40	audit	audit	NOUN
easat-6021	265	41	fees	fee	NOUN
easat-6021	265	42	.	.	PUNCT
easat-6021	266	1	5.4.4	5.4.4	X
easat-6021	266	2	.	.	X
easat-6021	267	1	third	third	ADV
easat-6021	267	2	:	:	PUNCT
easat-6021	267	3	regarding	regard	VERB
easat-6021	267	4	the	the	DET
easat-6021	267	5	results	result	NOUN
easat-6021	267	6	of	of	ADP
easat-6021	267	7	the	the	DET
easat-6021	267	8	value	value	NOUN
easat-6021	267	9	relevance	relevance	NOUN
easat-6021	267	10	to	to	ADP
easat-6021	267	11	book	book	NOUN
easat-6021	267	12	value	value	NOUN
easat-6021	267	13	equation	equation	NOUN
easat-6021	267	14	here	here	ADV
easat-6021	267	15	,	,	PUNCT
easat-6021	267	16	the	the	DET
easat-6021	267	17	impact	impact	NOUN
easat-6021	267	18	of	of	ADP
easat-6021	267	19	emps	emp	NOUN
easat-6021	267	20	,	,	PUNCT
easat-6021	267	21	audit	audit	NOUN
easat-6021	267	22	quality	quality	NOUN
easat-6021	267	23	,	,	PUNCT
easat-6021	267	24	or	or	CCONJ
easat-6021	267	25	control	control	VERB
easat-6021	267	26	variables	variable	NOUN
easat-6021	267	27	on	on	ADP
easat-6021	267	28	the	the	DET
easat-6021	267	29	value	value	NOUN
easat-6021	267	30	-	-	PUNCT
easat-6021	267	31	to	to	ADP
easat-6021	267	32	-	-	PUNCT
easat-6021	267	33	book	book	NOUN
easat-6021	267	34	-	-	PUNCT
easat-6021	267	35	value	value	NOUN
easat-6021	267	36	(	(	PUNCT
easat-6021	267	37	eps_abs	eps_ab	NOUN
easat-6021	267	38	)	)	PUNCT
easat-6021	267	39	in	in	ADP
easat-6021	267	40	the	the	DET
easat-6021	267	41	third	third	ADJ
easat-6021	267	42	equation	equation	NOUN
easat-6021	267	43	did	do	AUX
easat-6021	267	44	not	not	PART
easat-6021	267	45	differ	differ	VERB
easat-6021	267	46	from	from	ADP
easat-6021	267	47	their	their	PRON
easat-6021	267	48	effect	effect	NOUN
easat-6021	267	49	on	on	ADP
easat-6021	267	50	the	the	DET
easat-6021	267	51	value	value	NOUN
easat-6021	267	52	-	-	PUNCT
easat-6021	267	53	to	to	ADP
easat-6021	267	54	-	-	PUNCT
easat-6021	267	55	earnings	earning	NOUN
easat-6021	267	56	-	-	PUNCT
easat-6021	267	57	per	per	ADP
easat-6021	267	58	-	-	PUNCT
easat-6021	267	59	share	share	NOUN
easat-6021	267	60	(	(	PUNCT
easat-6021	267	61	pvs_abs	pvs_ab	NOUN
easat-6021	267	62	)	)	PUNCT
easat-6021	267	63	in	in	ADP
easat-6021	267	64	the	the	DET
easat-6021	267	65	second	second	ADJ
easat-6021	267	66	equation	equation	NOUN
easat-6021	267	67	,	,	PUNCT
easat-6021	267	68	as	as	SCONJ
easat-6021	267	69	shown	show	VERB
easat-6021	267	70	in	in	ADP
easat-6021	267	71	table	table	NOUN
easat-6021	267	72	(	(	PUNCT
easat-6021	267	73	9	9	NUM
easat-6021	267	74	)	)	PUNCT
easat-6021	267	75	above	above	ADV
easat-6021	267	76	,	,	PUNCT
easat-6021	267	77	which	which	PRON
easat-6021	267	78	confirms	confirm	VERB
easat-6021	267	79	the	the	DET
easat-6021	267	80	strength	strength	NOUN
easat-6021	267	81	and	and	CCONJ
easat-6021	267	82	stability	stability	NOUN
easat-6021	267	83	of	of	ADP
easat-6021	267	84	the	the	DET
easat-6021	267	85	results	result	NOUN
easat-6021	267	86	.	.	PUNCT
easat-6021	268	1	the	the	DET
easat-6021	268	2	only	only	ADJ
easat-6021	268	3	difference	difference	NOUN
easat-6021	268	4	is	be	AUX
easat-6021	268	5	regarding	regard	VERB
easat-6021	268	6	the	the	DET
easat-6021	268	7	significance	significance	NOUN
easat-6021	268	8	of	of	ADP
easat-6021	268	9	the	the	DET
easat-6021	268	10	variables	variable	NOUN
easat-6021	268	11	.	.	PUNCT
easat-6021	269	1	the	the	DET
easat-6021	269	2	results	result	NOUN
easat-6021	269	3	of	of	ADP
easat-6021	269	4	the	the	DET
easat-6021	269	5	third	third	ADJ
easat-6021	269	6	equation	equation	NOUN
easat-6021	269	7	can	can	AUX
easat-6021	269	8	be	be	AUX
easat-6021	269	9	interpreted	interpret	VERB
easat-6021	269	10	as	as	ADP
easat-6021	269	11	follows	follow	VERB
easat-6021	269	12	:	:	PUNCT
easat-6021	269	13	5.4.5	5.4.5	NUM
easat-6021	269	14	.	.	PUNCT
easat-6021	270	1	regarding	regard	VERB
easat-6021	270	2	emps	emp	NOUN
easat-6021	270	3	the	the	DET
easat-6021	270	4	path	path	NOUN
easat-6021	270	5	(	(	PUNCT
easat-6021	270	6	em_status	em_status	NOUN
easat-6021	270	7	→pvs_abs	→pvs_ab	NOUN
easat-6021	270	8	)	)	PUNCT
easat-6021	270	9	shows	show	VERB
easat-6021	270	10	a	a	DET
easat-6021	270	11	direct	direct	ADJ
easat-6021	270	12	adverse	adverse	ADJ
easat-6021	270	13	impact	impact	NOUN
easat-6021	270	14	of	of	ADP
easat-6021	270	15	emps	emp	NOUN
easat-6021	270	16	on	on	ADP
easat-6021	270	17	the	the	DET
easat-6021	270	18	relevance	relevance	NOUN
easat-6021	270	19	of	of	ADP
easat-6021	270	20	valueto	valueto	NOUN
easat-6021	270	21	-	-	PUNCT
easat-6021	270	22	book	book	NOUN
easat-6021	270	23	-	-	PUNCT
easat-6021	270	24	value	value	NOUN
easat-6021	270	25	at	at	ADP
easat-6021	270	26	a	a	DET
easat-6021	270	27	significance	significance	NOUN
easat-6021	270	28	level	level	NOUN
easat-6021	270	29	of	of	ADP
easat-6021	270	30	(	(	PUNCT
easat-6021	270	31	1	1	NUM
easat-6021	270	32	%	%	NOUN
easat-6021	270	33	)	)	PUNCT
easat-6021	270	34	.	.	PUNCT
easat-6021	271	1	based	base	VERB
easat-6021	271	2	on	on	ADP
easat-6021	271	3	the	the	DET
easat-6021	271	4	non	non	ADJ
easat-6021	271	5	-	-	ADJ
easat-6021	271	6	standard	standard	ADJ
easat-6021	271	7	regression	regression	NOUN
easat-6021	271	8	coefficient	coefficient	NOUN
easat-6021	271	9	,	,	PUNCT
easat-6021	271	10	raising	raise	VERB
easat-6021	271	11	emps	emp	NOUN
easat-6021	271	12	by	by	ADP
easat-6021	271	13	one	one	NUM
easat-6021	271	14	degree	degree	NOUN
easat-6021	271	15	results	result	NOUN
easat-6021	271	16	in	in	ADP
easat-6021	271	17	a	a	DET
easat-6021	271	18	reduction	reduction	NOUN
easat-6021	271	19	in	in	ADP
easat-6021	271	20	average	average	ADJ
easat-6021	271	21	value	value	NOUN
easat-6021	271	22	-	-	PUNCT
easat-6021	271	23	to	to	ADP
easat-6021	271	24	-	-	PUNCT
easat-6021	271	25	book	book	NOUN
easat-6021	271	26	-	-	PUNCT
easat-6021	271	27	value	value	NOUN
easat-6021	271	28	relevance	relevance	NOUN
easat-6021	271	29	by	by	ADP
easat-6021	271	30	(	(	PUNCT
easat-6021	271	31	8.453	8.453	NUM
easat-6021	271	32	)	)	PUNCT
easat-6021	271	33	degrees	degree	NOUN
easat-6021	271	34	,	,	PUNCT
easat-6021	271	35	i.e.	i.e.	X
easat-6021	271	36	a	a	DET
easat-6021	271	37	decrease	decrease	NOUN
easat-6021	271	38	rate	rate	NOUN
easat-6021	271	39	equivalent	equivalent	ADJ
easat-6021	271	40	to	to	ADP
easat-6021	271	41	(	(	PUNCT
easat-6021	271	42	845	845	NUM
easat-6021	271	43	%	%	NOUN
easat-6021	271	44	)	)	PUNCT
easat-6021	271	45	of	of	ADP
easat-6021	271	46	the	the	DET
easat-6021	271	47	percentage	percentage	NOUN
easat-6021	271	48	increase	increase	NOUN
easat-6021	271	49	in	in	ADP
easat-6021	271	50	emps	emp	NOUN
easat-6021	271	51	.	.	PUNCT
easat-6021	272	1	this	this	DET
easat-6021	272	2	result	result	NOUN
easat-6021	272	3	is	be	AUX
easat-6021	272	4	consistent	consistent	ADJ
easat-6021	272	5	with	with	ADP
easat-6021	272	6	the	the	DET
easat-6021	272	7	correlation	correlation	NOUN
easat-6021	272	8	matrix	matrix	NOUN
easat-6021	272	9	,	,	PUNCT
easat-6021	272	10	which	which	PRON
easat-6021	272	11	shows	show	VERB
easat-6021	272	12	an	an	DET
easat-6021	272	13	inverse	inverse	NOUN
easat-6021	272	14	correlation	correlation	NOUN
easat-6021	272	15	between	between	ADP
easat-6021	272	16	emps	emp	NOUN
easat-6021	272	17	and	and	CCONJ
easat-6021	272	18	profits	profit	NOUN
easat-6021	272	19	and	and	CCONJ
easat-6021	272	20	the	the	DET
easat-6021	272	21	appropriateness	appropriateness	NOUN
easat-6021	272	22	of	of	ADP
easat-6021	272	23	the	the	DET
easat-6021	272	24	value	value	NOUN
easat-6021	272	25	to	to	ADP
easat-6021	272	26	the	the	DET
easat-6021	272	27	book	book	NOUN
easat-6021	272	28	values	value	NOUN
easat-6021	272	29	.	.	PUNCT
easat-6021	273	1	thus	thus	ADV
easat-6021	273	2	,	,	PUNCT
easat-6021	273	3	this	this	DET
easat-6021	273	4	result	result	NOUN
easat-6021	273	5	confirms	confirm	VERB
easat-6021	273	6	the	the	DET
easat-6021	273	7	realization	realization	NOUN
easat-6021	273	8	of	of	ADP
easat-6021	273	9	the	the	DET
easat-6021	273	10	third	third	ADJ
easat-6021	273	11	hypothesis	hypothesis	NOUN
easat-6021	273	12	,	,	PUNCT
easat-6021	273	13	which	which	PRON
easat-6021	273	14	asserts	assert	VERB
easat-6021	273	15	(	(	PUNCT
easat-6021	273	16	that	that	SCONJ
easat-6021	273	17	emps	emp	NOUN
easat-6021	273	18	negatively	negatively	ADV
easat-6021	273	19	affects	affect	VERB
easat-6021	273	20	the	the	DET
easat-6021	273	21	suitability	suitability	NOUN
easat-6021	273	22	of	of	ADP
easat-6021	273	23	banks	bank	NOUN
easat-6021	273	24	'	'	PART
easat-6021	273	25	value	value	NOUN
easat-6021	273	26	to	to	ADP
easat-6021	273	27	book	book	NOUN
easat-6021	273	28	values	value	NOUN
easat-6021	273	29	)	)	PUNCT
easat-6021	273	30	.	.	PUNCT
easat-6021	274	1	499	499	NUM
easat-6021	274	2	edelweiss	edelweiss	PROPN
easat-6021	274	3	applied	apply	VERB
easat-6021	274	4	science	science	NOUN
easat-6021	274	5	and	and	CCONJ
easat-6021	274	6	technology	technology	NOUN
easat-6021	274	7	issn	issn	PROPN
easat-6021	274	8	:	:	PUNCT
easat-6021	274	9	2576	2576	NUM
easat-6021	274	10	-	-	SYM
easat-6021	274	11	8484	8484	NUM
easat-6021	274	12	vol	vol	NOUN
easat-6021	274	13	.	.	PROPN
easat-6021	275	1	9	9	NUM
easat-6021	275	2	,	,	PUNCT
easat-6021	275	3	no	no	INTJ
easat-6021	275	4	.	.	NOUN
easat-6021	276	1	4	4	NUM
easat-6021	276	2	:	:	PUNCT
easat-6021	276	3	489	489	NUM
easat-6021	276	4	-	-	SYM
easat-6021	276	5	502	502	NUM
easat-6021	276	6	,	,	PUNCT
easat-6021	276	7	2025	2025	NUM
easat-6021	276	8	doi	doi	NOUN
easat-6021	276	9	:	:	PUNCT
easat-6021	276	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	276	11	©	©	PROPN
easat-6021	276	12	2025	2025	NUM
easat-6021	276	13	by	by	ADP
easat-6021	276	14	the	the	DET
easat-6021	276	15	authors	author	NOUN
easat-6021	276	16	;	;	PUNCT
easat-6021	276	17	licensee	licensee	NOUN
easat-6021	276	18	learning	learning	NOUN
easat-6021	276	19	gate	gate	NOUN
easat-6021	276	20	5.4.6	5.4.6	NUM
easat-6021	276	21	.	.	PUNCT
easat-6021	277	1	regarding	regard	VERB
easat-6021	277	2	ag	ag	PROPN
easat-6021	277	3	it	it	PRON
easat-6021	277	4	is	be	AUX
easat-6021	277	5	clear	clear	ADJ
easat-6021	277	6	from	from	ADP
easat-6021	277	7	the	the	DET
easat-6021	277	8	paths	path	NOUN
easat-6021	277	9	of	of	ADP
easat-6021	277	10	the	the	DET
easat-6021	277	11	equation	equation	NOUN
easat-6021	277	12	that	that	SCONJ
easat-6021	277	13	there	there	PRON
easat-6021	277	14	is	be	VERB
easat-6021	277	15	a	a	DET
easat-6021	277	16	direct	direct	ADJ
easat-6021	277	17	positive	positive	ADJ
easat-6021	277	18	impact	impact	NOUN
easat-6021	277	19	of	of	ADP
easat-6021	277	20	the	the	DET
easat-6021	277	21	independent	independent	ADJ
easat-6021	277	22	variable	variable	ADJ
easat-6021	277	23	ag	ag	PROPN
easat-6021	277	24	on	on	ADP
easat-6021	277	25	the	the	DET
easat-6021	277	26	suitability	suitability	NOUN
easat-6021	277	27	of	of	ADP
easat-6021	277	28	value	value	NOUN
easat-6021	277	29	to	to	ADP
easat-6021	277	30	book	book	NOUN
easat-6021	277	31	values	value	NOUN
easat-6021	277	32	at	at	ADP
easat-6021	277	33	a	a	DET
easat-6021	277	34	significance	significance	NOUN
easat-6021	277	35	level	level	NOUN
easat-6021	277	36	of	of	ADP
easat-6021	277	37	(	(	PUNCT
easat-6021	277	38	1	1	NUM
easat-6021	277	39	%	%	NOUN
easat-6021	277	40	)	)	PUNCT
easat-6021	277	41	,	,	PUNCT
easat-6021	277	42	and	and	CCONJ
easat-6021	277	43	according	accord	VERB
easat-6021	277	44	to	to	ADP
easat-6021	277	45	the	the	DET
easat-6021	277	46	non	non	ADJ
easat-6021	277	47	-	-	ADJ
easat-6021	277	48	standard	standard	ADJ
easat-6021	277	49	regression	regression	NOUN
easat-6021	277	50	coefficient	coefficient	NOUN
easat-6021	277	51	,	,	PUNCT
easat-6021	277	52	we	we	PRON
easat-6021	277	53	find	find	VERB
easat-6021	277	54	that	that	SCONJ
easat-6021	277	55	a	a	DET
easat-6021	277	56	one	one	NUM
easat-6021	277	57	-	-	PUNCT
easat-6021	277	58	degree	degree	NOUN
easat-6021	277	59	increase	increase	NOUN
easat-6021	277	60	in	in	ADP
easat-6021	277	61	ag	ag	PROPN
easat-6021	277	62	leads	lead	VERB
easat-6021	277	63	to	to	ADP
easat-6021	277	64	an	an	DET
easat-6021	277	65	increase	increase	NOUN
easat-6021	277	66	in	in	ADP
easat-6021	277	67	the	the	DET
easat-6021	277	68	level	level	NOUN
easat-6021	277	69	of	of	ADP
easat-6021	277	70	suitability	suitability	NOUN
easat-6021	277	71	of	of	ADP
easat-6021	277	72	the	the	DET
easat-6021	277	73	aivr	aivr	NOUN
easat-6021	277	74	to	to	ADP
easat-6021	277	75	book	book	NOUN
easat-6021	277	76	values	value	NOUN
easat-6021	277	77	by	by	ADP
easat-6021	277	78	an	an	DET
easat-6021	277	79	average	average	NOUN
easat-6021	277	80	of	of	ADP
easat-6021	277	81	(	(	PUNCT
easat-6021	277	82	28.39	28.39	NUM
easat-6021	277	83	)	)	PUNCT
easat-6021	277	84	degrees	degree	NOUN
easat-6021	277	85	,	,	PUNCT
easat-6021	277	86	and	and	CCONJ
easat-6021	277	87	this	this	DET
easat-6021	277	88	result	result	NOUN
easat-6021	277	89	aligns	align	VERB
easat-6021	277	90	with	with	ADP
easat-6021	277	91	the	the	DET
easat-6021	277	92	correlation	correlation	NOUN
easat-6021	277	93	matrix	matrix	NOUN
easat-6021	277	94	,	,	PUNCT
easat-6021	277	95	which	which	PRON
easat-6021	277	96	showed	show	VERB
easat-6021	277	97	that	that	SCONJ
easat-6021	277	98	the	the	DET
easat-6021	277	99	suitability	suitability	NOUN
easat-6021	277	100	of	of	ADP
easat-6021	277	101	value	value	NOUN
easat-6021	277	102	to	to	ADP
easat-6021	277	103	book	book	NOUN
easat-6021	277	104	values	value	NOUN
easat-6021	277	105	is	be	AUX
easat-6021	277	106	positively	positively	ADV
easat-6021	277	107	related	relate	VERB
easat-6021	277	108	to	to	ADP
easat-6021	277	109	ag	ag	PROPN
easat-6021	277	110	,	,	PUNCT
easat-6021	277	111	and	and	CCONJ
easat-6021	277	112	this	this	DET
easat-6021	277	113	result	result	NOUN
easat-6021	277	114	also	also	ADV
easat-6021	277	115	supports	support	VERB
easat-6021	277	116	the	the	DET
easat-6021	277	117	realization	realization	NOUN
easat-6021	277	118	of	of	ADP
easat-6021	277	119	the	the	DET
easat-6021	277	120	fourth	fourth	ADJ
easat-6021	277	121	hypothesis	hypothesis	NOUN
easat-6021	277	122	,	,	PUNCT
easat-6021	277	123	which	which	PRON
easat-6021	277	124	states	state	VERB
easat-6021	277	125	(	(	PUNCT
easat-6021	277	126	there	there	PRON
easat-6021	277	127	is	be	VERB
easat-6021	277	128	a	a	DET
easat-6021	277	129	positive	positive	ADJ
easat-6021	277	130	impact	impact	NOUN
easat-6021	277	131	of	of	ADP
easat-6021	277	132	ag	ag	PROPN
easat-6021	277	133	on	on	ADP
easat-6021	277	134	the	the	DET
easat-6021	277	135	suitability	suitability	NOUN
easat-6021	277	136	of	of	ADP
easat-6021	277	137	the	the	DET
easat-6021	277	138	aivr	aivr	NOUN
easat-6021	277	139	in	in	ADP
easat-6021	277	140	iraqi	iraqi	ADJ
easat-6021	277	141	banks	bank	NOUN
easat-6021	277	142	)	)	PUNCT
easat-6021	277	143	.	.	PUNCT
easat-6021	278	1	as	as	ADP
easat-6021	278	2	for	for	ADP
easat-6021	278	3	audit	audit	NOUN
easat-6021	278	4	quality	quality	NOUN
easat-6021	278	5	:	:	PUNCT
easat-6021	278	6	it	it	PRON
easat-6021	278	7	is	be	AUX
easat-6021	278	8	clear	clear	ADJ
easat-6021	278	9	from	from	ADP
easat-6021	278	10	the	the	DET
easat-6021	278	11	equation	equation	NOUN
easat-6021	278	12	paths	path	NOUN
easat-6021	278	13	that	that	PRON
easat-6021	278	14	there	there	PRON
easat-6021	278	15	is	be	VERB
easat-6021	278	16	a	a	DET
easat-6021	278	17	direct	direct	ADJ
easat-6021	278	18	positive	positive	ADJ
easat-6021	278	19	effect	effect	NOUN
easat-6021	278	20	of	of	ADP
easat-6021	278	21	the	the	DET
easat-6021	278	22	independent	independent	ADJ
easat-6021	278	23	variable	variable	NOUN
easat-6021	278	24	the	the	DET
easat-6021	278	25	quality	quality	NOUN
easat-6021	278	26	of	of	ADP
easat-6021	278	27	the	the	DET
easat-6021	278	28	audit	audit	NOUN
easat-6021	278	29	indicated	indicate	VERB
easat-6021	278	30	by	by	ADP
easat-6021	278	31	the	the	DET
easat-6021	278	32	two	two	NUM
easat-6021	278	33	variables	variable	NOUN
easat-6021	278	34	(	(	PUNCT
easat-6021	278	35	audit	audit	NOUN
easat-6021	278	36	fees	fee	NOUN
easat-6021	278	37	and	and	CCONJ
easat-6021	278	38	audit	audit	NOUN
easat-6021	278	39	firm	firm	ADJ
easat-6021	278	40	size	size	NOUN
easat-6021	278	41	)	)	PUNCT
easat-6021	278	42	on	on	ADP
easat-6021	278	43	the	the	DET
easat-6021	278	44	suitability	suitability	NOUN
easat-6021	278	45	of	of	ADP
easat-6021	278	46	the	the	DET
easat-6021	278	47	value	value	NOUN
easat-6021	278	48	to	to	ADP
easat-6021	278	49	the	the	DET
easat-6021	278	50	book	book	NOUN
easat-6021	278	51	values	value	NOUN
easat-6021	278	52	at	at	ADP
easat-6021	278	53	a	a	DET
easat-6021	278	54	significance	significance	NOUN
easat-6021	278	55	level	level	NOUN
easat-6021	278	56	of	of	ADP
easat-6021	278	57	(	(	PUNCT
easat-6021	278	58	1	1	NUM
easat-6021	278	59	%	%	NOUN
easat-6021	278	60	)	)	PUNCT
easat-6021	278	61	,	,	PUNCT
easat-6021	278	62	and	and	CCONJ
easat-6021	278	63	according	accord	VERB
easat-6021	278	64	to	to	ADP
easat-6021	278	65	the	the	DET
easat-6021	278	66	non	non	ADJ
easat-6021	278	67	-	-	ADJ
easat-6021	278	68	standard	standard	ADJ
easat-6021	278	69	regression	regression	NOUN
easat-6021	278	70	coefficient	coefficient	NOUN
easat-6021	278	71	,	,	PUNCT
easat-6021	278	72	we	we	PRON
easat-6021	278	73	find	find	VERB
easat-6021	278	74	that	that	SCONJ
easat-6021	278	75	an	an	DET
easat-6021	278	76	increase	increase	NOUN
easat-6021	278	77	of	of	ADP
easat-6021	278	78	one	one	NUM
easat-6021	278	79	degree	degree	NOUN
easat-6021	278	80	in	in	ADP
easat-6021	278	81	the	the	DET
easat-6021	278	82	audit	audit	NOUN
easat-6021	278	83	quality	quality	NOUN
easat-6021	278	84	variables	variable	NOUN
easat-6021	278	85	will	will	AUX
easat-6021	278	86	lead	lead	VERB
easat-6021	278	87	to	to	ADP
easat-6021	278	88	an	an	DET
easat-6021	278	89	increase	increase	NOUN
easat-6021	278	90	in	in	ADP
easat-6021	278	91	the	the	DET
easat-6021	278	92	level	level	NOUN
easat-6021	278	93	of	of	ADP
easat-6021	278	94	suitability	suitability	NOUN
easat-6021	278	95	of	of	ADP
easat-6021	278	96	the	the	DET
easat-6021	278	97	aivr	aivr	NOUN
easat-6021	278	98	to	to	ADP
easat-6021	278	99	the	the	DET
easat-6021	278	100	book	book	NOUN
easat-6021	278	101	values	value	NOUN
easat-6021	278	102	by	by	ADP
easat-6021	278	103	an	an	DET
easat-6021	278	104	average	average	NOUN
easat-6021	278	105	of	of	ADP
easat-6021	278	106	(	(	PUNCT
easat-6021	278	107	77.35	77.35	NUM
easat-6021	278	108	,	,	PUNCT
easat-6021	278	109	41.27	41.27	NUM
easat-6021	278	110	)	)	PUNCT
easat-6021	278	111	degrees	degree	NOUN
easat-6021	278	112	respectively	respectively	ADV
easat-6021	278	113	.	.	PUNCT
easat-6021	279	1	this	this	DET
easat-6021	279	2	result	result	NOUN
easat-6021	279	3	aligns	align	VERB
easat-6021	279	4	with	with	ADP
easat-6021	279	5	the	the	DET
easat-6021	279	6	correlation	correlation	NOUN
easat-6021	279	7	matrix	matrix	NOUN
easat-6021	279	8	,	,	PUNCT
easat-6021	279	9	which	which	PRON
easat-6021	279	10	indicated	indicate	VERB
easat-6021	279	11	that	that	SCONJ
easat-6021	279	12	the	the	DET
easat-6021	279	13	value	value	NOUN
easat-6021	279	14	's	's	PART
easat-6021	279	15	suitability	suitability	NOUN
easat-6021	279	16	corresponds	correspond	VERB
easat-6021	279	17	to	to	ADP
easat-6021	279	18	the	the	DET
easat-6021	279	19	book	book	NOUN
easat-6021	279	20	values	value	NOUN
easat-6021	279	21	is	be	AUX
easat-6021	279	22	positively	positively	ADV
easat-6021	279	23	related	relate	VERB
easat-6021	279	24	to	to	ADP
easat-6021	279	25	the	the	DET
easat-6021	279	26	independent	independent	ADJ
easat-6021	279	27	variable	variable	ADJ
easat-6021	279	28	audit	audit	NOUN
easat-6021	279	29	quality	quality	NOUN
easat-6021	279	30	represented	represent	VERB
easat-6021	279	31	by	by	ADP
easat-6021	279	32	(	(	PUNCT
easat-6021	279	33	audit	audit	NOUN
easat-6021	279	34	fees	fee	NOUN
easat-6021	279	35	and	and	CCONJ
easat-6021	279	36	audit	audit	NOUN
easat-6021	279	37	firm	firm	ADJ
easat-6021	279	38	size	size	NOUN
easat-6021	279	39	)	)	PUNCT
easat-6021	279	40	,	,	PUNCT
easat-6021	279	41	and	and	CCONJ
easat-6021	279	42	this	this	DET
easat-6021	279	43	result	result	NOUN
easat-6021	279	44	also	also	ADV
easat-6021	279	45	supports	support	VERB
easat-6021	279	46	the	the	DET
easat-6021	279	47	achievement	achievement	NOUN
easat-6021	279	48	of	of	ADP
easat-6021	279	49	the	the	DET
easat-6021	279	50	fifth	fifth	ADJ
easat-6021	279	51	hypothesis	hypothesis	NOUN
easat-6021	279	52	,	,	PUNCT
easat-6021	279	53	which	which	PRON
easat-6021	279	54	states	state	VERB
easat-6021	279	55	(	(	PUNCT
easat-6021	279	56	there	there	PRON
easat-6021	279	57	is	be	VERB
easat-6021	279	58	a	a	DET
easat-6021	279	59	positive	positive	ADJ
easat-6021	279	60	effect	effect	NOUN
easat-6021	279	61	of	of	ADP
easat-6021	279	62	changing	change	VERB
easat-6021	279	63	audit	audit	NOUN
easat-6021	279	64	quality	quality	NOUN
easat-6021	279	65	on	on	ADP
easat-6021	279	66	the	the	DET
easat-6021	279	67	suitability	suitability	NOUN
easat-6021	279	68	of	of	ADP
easat-6021	279	69	the	the	DET
easat-6021	279	70	aivr	aivr	NOUN
easat-6021	279	71	in	in	ADP
easat-6021	279	72	iraqi	iraqi	ADJ
easat-6021	279	73	banks	bank	NOUN
easat-6021	279	74	)	)	PUNCT
easat-6021	279	75	.	.	PUNCT
easat-6021	280	1	as	as	ADP
easat-6021	280	2	for	for	ADP
easat-6021	280	3	the	the	DET
easat-6021	280	4	control	control	NOUN
easat-6021	280	5	variables	variable	NOUN
easat-6021	280	6	,	,	PUNCT
easat-6021	280	7	the	the	DET
easat-6021	280	8	rest	rest	NOUN
easat-6021	280	9	of	of	ADP
easat-6021	280	10	the	the	DET
easat-6021	280	11	equation	equation	NOUN
easat-6021	280	12	paths	path	NOUN
easat-6021	280	13	showed	show	VERB
easat-6021	280	14	a	a	DET
easat-6021	280	15	positive	positive	ADJ
easat-6021	280	16	effect	effect	NOUN
easat-6021	280	17	of	of	ADP
easat-6021	280	18	the	the	DET
easat-6021	280	19	variables	variable	NOUN
easat-6021	280	20	of	of	ADP
easat-6021	280	21	bank	bank	NOUN
easat-6021	280	22	size	size	NOUN
easat-6021	280	23	,	,	PUNCT
easat-6021	280	24	return	return	VERB
easat-6021	280	25	on	on	ADP
easat-6021	280	26	assets	asset	NOUN
easat-6021	280	27	rate	rate	NOUN
easat-6021	280	28	,	,	PUNCT
easat-6021	280	29	and	and	CCONJ
easat-6021	280	30	sales	sale	NOUN
easat-6021	280	31	growth	growth	NOUN
easat-6021	280	32	rate	rate	NOUN
easat-6021	280	33	on	on	ADP
easat-6021	280	34	the	the	DET
easat-6021	280	35	level	level	NOUN
easat-6021	280	36	of	of	ADP
easat-6021	280	37	value	value	NOUN
easat-6021	280	38	suitability	suitability	NOUN
easat-6021	280	39	to	to	ADP
easat-6021	280	40	book	book	NOUN
easat-6021	280	41	values	value	NOUN
easat-6021	280	42	at	at	ADP
easat-6021	280	43	a	a	DET
easat-6021	280	44	statistical	statistical	ADJ
easat-6021	280	45	significance	significance	NOUN
easat-6021	280	46	level	level	NOUN
easat-6021	280	47	of	of	ADP
easat-6021	280	48	1	1	NUM
easat-6021	280	49	%	%	NOUN
easat-6021	280	50	.	.	PUNCT
easat-6021	281	1	simultaneously	simultaneously	ADV
easat-6021	281	2	,	,	PUNCT
easat-6021	281	3	financial	financial	ADJ
easat-6021	281	4	leverage	leverage	NOUN
easat-6021	281	5	had	have	VERB
easat-6021	281	6	an	an	DET
easat-6021	281	7	adverse	adverse	ADJ
easat-6021	281	8	impact	impact	NOUN
easat-6021	281	9	on	on	ADP
easat-6021	281	10	value	value	NOUN
easat-6021	281	11	suitability	suitability	NOUN
easat-6021	281	12	to	to	ADP
easat-6021	281	13	book	book	NOUN
easat-6021	281	14	values	value	NOUN
easat-6021	281	15	,	,	PUNCT
easat-6021	281	16	also	also	ADV
easat-6021	281	17	at	at	ADP
easat-6021	281	18	a	a	DET
easat-6021	281	19	significance	significance	NOUN
easat-6021	281	20	level	level	NOUN
easat-6021	281	21	of	of	ADP
easat-6021	281	22	(	(	PUNCT
easat-6021	281	23	1	1	NUM
easat-6021	281	24	%	%	NOUN
easat-6021	281	25	)	)	PUNCT
easat-6021	281	26	.	.	PUNCT
easat-6021	282	1	using	use	VERB
easat-6021	282	2	the	the	DET
easat-6021	282	3	standard	standard	ADJ
easat-6021	282	4	path	path	NOUN
easat-6021	282	5	coefficients	coefficient	NOUN
easat-6021	282	6	,	,	PUNCT
easat-6021	282	7	which	which	PRON
easat-6021	282	8	reflect	reflect	VERB
easat-6021	282	9	their	their	PRON
easat-6021	282	10	coefficients	coefficient	NOUN
easat-6021	282	11	represented	represent	VERB
easat-6021	282	12	by	by	ADP
easat-6021	282	13	the	the	DET
easat-6021	282	14	size	size	NOUN
easat-6021	282	15	of	of	ADP
easat-6021	282	16	the	the	DET
easat-6021	282	17	impact	impact	NOUN
easat-6021	282	18	and	and	CCONJ
easat-6021	282	19	the	the	DET
easat-6021	282	20	relative	relative	ADJ
easat-6021	282	21	importance	importance	NOUN
easat-6021	282	22	of	of	ADP
easat-6021	282	23	the	the	DET
easat-6021	282	24	variables	variable	NOUN
easat-6021	282	25	,	,	PUNCT
easat-6021	282	26	we	we	PRON
easat-6021	282	27	find	find	VERB
easat-6021	282	28	that	that	SCONJ
easat-6021	282	29	the	the	DET
easat-6021	282	30	most	most	ADV
easat-6021	282	31	important	important	ADJ
easat-6021	282	32	variables	variable	NOUN
easat-6021	282	33	for	for	ADP
easat-6021	282	34	the	the	DET
easat-6021	282	35	relevance	relevance	NOUN
easat-6021	282	36	of	of	ADP
easat-6021	282	37	value	value	NOUN
easat-6021	282	38	to	to	ADP
easat-6021	282	39	book	book	NOUN
easat-6021	282	40	values	value	NOUN
easat-6021	282	41	are	be	AUX
easat-6021	282	42	the	the	DET
easat-6021	282	43	change	change	NOUN
easat-6021	282	44	of	of	ADP
easat-6021	282	45	auditor	auditor	NOUN
easat-6021	282	46	with	with	ADP
easat-6021	282	47	an	an	DET
easat-6021	282	48	impact	impact	NOUN
easat-6021	282	49	coefficient	coefficient	NOUN
easat-6021	282	50	of	of	ADP
easat-6021	282	51	(	(	PUNCT
easat-6021	282	52	0.311	0.311	NUM
easat-6021	282	53	)	)	PUNCT
easat-6021	282	54	,	,	PUNCT
easat-6021	282	55	followed	follow	VERB
easat-6021	282	56	by	by	ADP
easat-6021	282	57	the	the	DET
easat-6021	282	58	rate	rate	NOUN
easat-6021	282	59	of	of	ADP
easat-6021	282	60	return	return	NOUN
easat-6021	282	61	on	on	ADP
easat-6021	282	62	assets	asset	NOUN
easat-6021	282	63	with	with	ADP
easat-6021	282	64	a	a	DET
easat-6021	282	65	coefficient	coefficient	NOUN
easat-6021	282	66	of	of	ADP
easat-6021	282	67	(	(	PUNCT
easat-6021	282	68	0.224	0.224	NUM
easat-6021	282	69	)	)	PUNCT
easat-6021	282	70	,	,	PUNCT
easat-6021	282	71	then	then	ADV
easat-6021	282	72	the	the	DET
easat-6021	282	73	size	size	NOUN
easat-6021	282	74	of	of	ADP
easat-6021	282	75	the	the	DET
easat-6021	282	76	audit	audit	NOUN
easat-6021	282	77	firm	firm	NOUN
easat-6021	282	78	(	(	PUNCT
easat-6021	282	79	0.220	0.220	NUM
easat-6021	282	80	)	)	PUNCT
easat-6021	282	81	,	,	PUNCT
easat-6021	282	82	audit	audit	NOUN
easat-6021	282	83	fees	fee	NOUN
easat-6021	282	84	(	(	PUNCT
easat-6021	282	85	0.208	0.208	NUM
easat-6021	282	86	)	)	PUNCT
easat-6021	282	87	,	,	PUNCT
easat-6021	282	88	financial	financial	ADJ
easat-6021	282	89	leverage	leverage	NOUN
easat-6021	282	90	(	(	PUNCT
easat-6021	282	91	-0.141	-0.141	NOUN
easat-6021	282	92	)	)	PUNCT
easat-6021	282	93	,	,	PUNCT
easat-6021	282	94	bank	bank	NOUN
easat-6021	282	95	size	size	NOUN
easat-6021	282	96	(	(	PUNCT
easat-6021	282	97	0.133	0.133	NUM
easat-6021	282	98	)	)	PUNCT
easat-6021	282	99	,	,	PUNCT
easat-6021	282	100	sales	sale	NOUN
easat-6021	282	101	growth	growth	NOUN
easat-6021	282	102	rate	rate	NOUN
easat-6021	282	103	(	(	PUNCT
easat-6021	282	104	0.113	0.113	NUM
easat-6021	282	105	)	)	PUNCT
easat-6021	282	106	,	,	PUNCT
easat-6021	282	107	and	and	CCONJ
easat-6021	282	108	finally	finally	ADV
easat-6021	282	109	emps	emp	NOUN
easat-6021	282	110	(	(	PUNCT
easat-6021	282	111	-0.099	-0.099	NOUN
easat-6021	282	112	)	)	PUNCT
easat-6021	282	113	.	.	PUNCT
easat-6021	283	1	thus	thus	ADV
easat-6021	283	2	,	,	PUNCT
easat-6021	283	3	we	we	PRON
easat-6021	283	4	can	can	AUX
easat-6021	283	5	see	see	VERB
easat-6021	283	6	the	the	DET
easat-6021	283	7	importance	importance	NOUN
easat-6021	283	8	of	of	ADP
easat-6021	283	9	ags	ag	NOUN
easat-6021	283	10	in	in	ADP
easat-6021	283	11	its	its	PRON
easat-6021	283	12	impact	impact	NOUN
easat-6021	283	13	on	on	ADP
easat-6021	283	14	the	the	DET
easat-6021	283	15	relevance	relevance	NOUN
easat-6021	283	16	of	of	ADP
easat-6021	283	17	value	value	NOUN
easat-6021	283	18	to	to	ADP
easat-6021	283	19	book	book	NOUN
easat-6021	283	20	values	value	NOUN
easat-6021	283	21	,	,	PUNCT
easat-6021	283	22	followed	follow	VERB
easat-6021	283	23	by	by	ADP
easat-6021	283	24	the	the	DET
easat-6021	283	25	significance	significance	NOUN
easat-6021	283	26	of	of	ADP
easat-6021	283	27	audit	audit	NOUN
easat-6021	283	28	quality	quality	NOUN
easat-6021	283	29	reflected	reflect	VERB
easat-6021	283	30	in	in	ADP
easat-6021	283	31	the	the	DET
easat-6021	283	32	scale	scale	NOUN
easat-6021	283	33	of	of	ADP
easat-6021	283	34	the	the	DET
easat-6021	283	35	audit	audit	NOUN
easat-6021	283	36	firm	firm	NOUN
easat-6021	283	37	and	and	CCONJ
easat-6021	283	38	audit	audit	NOUN
easat-6021	283	39	fees	fee	NOUN
easat-6021	283	40	.	.	PUNCT
easat-6021	284	1	in	in	ADP
easat-6021	284	2	contrast	contrast	NOUN
easat-6021	284	3	to	to	ADP
easat-6021	284	4	the	the	DET
easat-6021	284	5	relevance	relevance	NOUN
easat-6021	284	6	of	of	ADP
easat-6021	284	7	value	value	NOUN
easat-6021	284	8	to	to	ADP
easat-6021	284	9	earnings	earning	NOUN
easat-6021	284	10	per	per	ADP
easat-6021	284	11	share	share	NOUN
easat-6021	284	12	,	,	PUNCT
easat-6021	284	13	we	we	PRON
easat-6021	284	14	find	find	VERB
easat-6021	284	15	that	that	SCONJ
easat-6021	284	16	emps	emp	NOUN
easat-6021	284	17	comes	come	VERB
easat-6021	284	18	in	in	ADP
easat-6021	284	19	last	last	ADJ
easat-6021	284	20	place	place	NOUN
easat-6021	284	21	in	in	ADP
easat-6021	284	22	relative	relative	ADJ
easat-6021	284	23	importance	importance	NOUN
easat-6021	284	24	.	.	PUNCT
easat-6021	285	1	6	6	X
easat-6021	285	2	.	.	X
easat-6021	285	3	conclusion	conclusion	NOUN
easat-6021	285	4	this	this	DET
easat-6021	285	5	study	study	NOUN
easat-6021	285	6	sought	seek	VERB
easat-6021	285	7	to	to	PART
easat-6021	285	8	assess	assess	VERB
easat-6021	285	9	the	the	DET
easat-6021	285	10	impact	impact	NOUN
easat-6021	285	11	of	of	ADP
easat-6021	285	12	ag	ag	PROPN
easat-6021	285	13	and	and	CCONJ
easat-6021	285	14	practicing	practice	VERB
easat-6021	285	15	emps	emp	NOUN
easat-6021	285	16	from	from	ADP
easat-6021	285	17	finance	finance	NOUN
easat-6021	285	18	on	on	ADP
easat-6021	285	19	the	the	DET
easat-6021	285	20	appropriateness	appropriateness	NOUN
easat-6021	285	21	of	of	ADP
easat-6021	285	22	the	the	DET
easat-6021	285	23	aivr	aivr	NOUN
easat-6021	285	24	.	.	PUNCT
easat-6021	286	1	we	we	PRON
easat-6021	286	2	found	find	VERB
easat-6021	286	3	a	a	DET
easat-6021	286	4	significant	significant	ADJ
easat-6021	286	5	effect	effect	NOUN
easat-6021	286	6	of	of	ADP
easat-6021	286	7	the	the	DET
easat-6021	286	8	auditor	auditor	NOUN
easat-6021	286	9	's	's	PART
easat-6021	286	10	role	role	NOUN
easat-6021	286	11	in	in	ADP
easat-6021	286	12	increasing	increase	VERB
easat-6021	286	13	the	the	DET
easat-6021	286	14	appropriateness	appropriateness	NOUN
easat-6021	286	15	of	of	ADP
easat-6021	286	16	the	the	DET
easat-6021	286	17	aivr	aivr	NOUN
easat-6021	286	18	disclosed	disclose	VERB
easat-6021	286	19	by	by	ADP
easat-6021	286	20	iraqi	iraqi	ADJ
easat-6021	286	21	stock	stock	NOUN
easat-6021	286	22	exchange	exchange	NOUN
easat-6021	286	23	banks	bank	NOUN
easat-6021	286	24	,	,	PUNCT
easat-6021	286	25	whether	whether	SCONJ
easat-6021	286	26	for	for	ADP
easat-6021	286	27	earnings	earning	NOUN
easat-6021	286	28	per	per	ADP
easat-6021	286	29	share	share	NOUN
easat-6021	286	30	or	or	CCONJ
easat-6021	286	31	book	book	NOUN
easat-6021	286	32	values	value	NOUN
easat-6021	286	33	.	.	PUNCT
easat-6021	287	1	the	the	DET
easat-6021	287	2	high	high	ADJ
easat-6021	287	3	level	level	NOUN
easat-6021	287	4	of	of	ADP
easat-6021	287	5	emps	emp	NOUN
easat-6021	287	6	leads	lead	VERB
easat-6021	287	7	to	to	ADP
easat-6021	287	8	a	a	DET
easat-6021	287	9	decrease	decrease	NOUN
easat-6021	287	10	in	in	ADP
easat-6021	287	11	the	the	DET
easat-6021	287	12	appropriateness	appropriateness	NOUN
easat-6021	287	13	of	of	ADP
easat-6021	287	14	the	the	DET
easat-6021	287	15	aivr	aivr	NOUN
easat-6021	287	16	disclosed	disclose	VERB
easat-6021	287	17	by	by	ADP
easat-6021	287	18	iraqi	iraqi	ADJ
easat-6021	287	19	banks	bank	NOUN
easat-6021	287	20	,	,	PUNCT
easat-6021	287	21	whether	whether	SCONJ
easat-6021	287	22	for	for	ADP
easat-6021	287	23	earnings	earning	NOUN
easat-6021	287	24	per	per	ADP
easat-6021	287	25	share	share	NOUN
easat-6021	287	26	or	or	CCONJ
easat-6021	287	27	book	book	NOUN
easat-6021	287	28	values	value	NOUN
easat-6021	287	29	.	.	PUNCT
easat-6021	288	1	ag	ag	PROPN
easat-6021	288	2	negatively	negatively	ADV
easat-6021	288	3	affects	affect	VERB
easat-6021	288	4	emps	emp	NOUN
easat-6021	288	5	and	and	CCONJ
easat-6021	288	6	positively	positively	ADV
easat-6021	288	7	affects	affect	VERB
easat-6021	288	8	the	the	DET
easat-6021	288	9	appropriateness	appropriateness	NOUN
easat-6021	288	10	of	of	ADP
easat-6021	288	11	the	the	DET
easat-6021	288	12	aivr	aivr	NOUN
easat-6021	288	13	.	.	PUNCT
easat-6021	289	1	emps	emp	NOUN
easat-6021	289	2	also	also	ADV
easat-6021	289	3	negatively	negatively	ADV
easat-6021	289	4	affects	affect	VERB
easat-6021	289	5	the	the	DET
easat-6021	289	6	appropriateness	appropriateness	NOUN
easat-6021	289	7	of	of	ADP
easat-6021	289	8	the	the	DET
easat-6021	289	9	aivr	aivr	NOUN
easat-6021	289	10	.	.	PUNCT
easat-6021	290	1	therefore	therefore	ADV
easat-6021	290	2	,	,	PUNCT
easat-6021	290	3	emps	emp	NOUN
easat-6021	290	4	can	can	AUX
easat-6021	290	5	play	play	VERB
easat-6021	290	6	an	an	DET
easat-6021	290	7	intermediary	intermediary	ADJ
easat-6021	290	8	role	role	NOUN
easat-6021	290	9	between	between	ADP
easat-6021	290	10	the	the	DET
easat-6021	290	11	x	x	SYM
easat-6021	290	12	variable	variable	NOUN
easat-6021	290	13	(	(	PUNCT
easat-6021	290	14	ag	ag	PROPN
easat-6021	290	15	)	)	PUNCT
easat-6021	290	16	and	and	CCONJ
easat-6021	290	17	the	the	DET
easat-6021	290	18	y	y	PROPN
easat-6021	290	19	variable	variable	NOUN
easat-6021	290	20	(	(	PUNCT
easat-6021	290	21	appropriateness	appropriateness	NOUN
easat-6021	290	22	of	of	ADP
easat-6021	290	23	the	the	DET
easat-6021	290	24	aivr	aivr	NOUN
easat-6021	290	25	)	)	PUNCT
easat-6021	290	26	.	.	PUNCT
easat-6021	291	1	there	there	PRON
easat-6021	291	2	is	be	VERB
easat-6021	291	3	a	a	DET
easat-6021	291	4	positive	positive	ADJ
easat-6021	291	5	effect	effect	NOUN
easat-6021	291	6	of	of	ADP
easat-6021	291	7	bank	bank	NOUN
easat-6021	291	8	size	size	NOUN
easat-6021	291	9	,	,	PUNCT
easat-6021	291	10	return	return	VERB
easat-6021	291	11	on	on	ADP
easat-6021	291	12	assets	asset	NOUN
easat-6021	291	13	rate	rate	NOUN
easat-6021	291	14	,	,	PUNCT
easat-6021	291	15	and	and	CCONJ
easat-6021	291	16	sales	sale	NOUN
easat-6021	291	17	growth	growth	NOUN
easat-6021	291	18	rate	rate	NOUN
easat-6021	291	19	on	on	ADP
easat-6021	291	20	the	the	DET
easat-6021	291	21	appropriateness	appropriateness	NOUN
easat-6021	291	22	of	of	ADP
easat-6021	291	23	value	value	NOUN
easat-6021	291	24	to	to	ADP
easat-6021	291	25	book	book	NOUN
easat-6021	291	26	values	value	NOUN
easat-6021	291	27	and	and	CCONJ
easat-6021	291	28	the	the	DET
easat-6021	291	29	appropriateness	appropriateness	NOUN
easat-6021	291	30	of	of	ADP
easat-6021	291	31	value	value	NOUN
easat-6021	291	32	to	to	ADP
easat-6021	291	33	earnings	earning	NOUN
easat-6021	291	34	per	per	ADP
easat-6021	291	35	share	share	NOUN
easat-6021	291	36	.	.	PUNCT
easat-6021	292	1	simultaneously	simultaneously	ADV
easat-6021	292	2	,	,	PUNCT
easat-6021	292	3	financial	financial	ADJ
easat-6021	292	4	leverage	leverage	NOUN
easat-6021	292	5	had	have	VERB
easat-6021	292	6	a	a	DET
easat-6021	292	7	detrimental	detrimental	ADJ
easat-6021	292	8	impact	impact	NOUN
easat-6021	292	9	on	on	ADP
easat-6021	292	10	the	the	DET
easat-6021	292	11	appropriateness	appropriateness	NOUN
easat-6021	292	12	of	of	ADP
easat-6021	292	13	value	value	NOUN
easat-6021	292	14	to	to	ADP
easat-6021	292	15	book	book	NOUN
easat-6021	292	16	values	value	NOUN
easat-6021	292	17	.	.	PUNCT
easat-6021	293	1	based	base	VERB
easat-6021	293	2	on	on	ADP
easat-6021	293	3	the	the	DET
easat-6021	293	4	research	research	NOUN
easat-6021	293	5	findings	finding	NOUN
easat-6021	293	6	,	,	PUNCT
easat-6021	293	7	the	the	DET
easat-6021	293	8	researcher	researcher	NOUN
easat-6021	293	9	suggests	suggest	VERB
easat-6021	293	10	the	the	DET
easat-6021	293	11	importance	importance	NOUN
easat-6021	293	12	of	of	ADP
easat-6021	293	13	researching	research	VERB
easat-6021	293	14	the	the	DET
easat-6021	293	15	impact	impact	NOUN
easat-6021	293	16	of	of	ADP
easat-6021	293	17	ag	ag	PROPN
easat-6021	293	18	on	on	ADP
easat-6021	293	19	delaying	delay	VERB
easat-6021	293	20	the	the	DET
easat-6021	293	21	timing	timing	NOUN
easat-6021	293	22	of	of	ADP
easat-6021	293	23	issuing	issue	VERB
easat-6021	293	24	the	the	DET
easat-6021	293	25	audit	audit	NOUN
easat-6021	293	26	report	report	NOUN
easat-6021	293	27	and	and	CCONJ
easat-6021	293	28	studying	study	VERB
easat-6021	293	29	the	the	DET
easat-6021	293	30	relationship	relationship	NOUN
easat-6021	293	31	between	between	ADP
easat-6021	293	32	ag	ag	PROPN
easat-6021	293	33	and	and	CCONJ
easat-6021	293	34	the	the	DET
easat-6021	293	35	level	level	NOUN
easat-6021	293	36	of	of	ADP
easat-6021	293	37	accounting	accounting	NOUN
easat-6021	293	38	conservatism	conservatism	NOUN
easat-6021	293	39	.	.	PUNCT
easat-6021	294	1	transparency	transparency	NOUN
easat-6021	294	2	:	:	PUNCT
easat-6021	294	3	the	the	DET
easat-6021	294	4	authors	author	NOUN
easat-6021	294	5	confirm	confirm	VERB
easat-6021	294	6	that	that	SCONJ
easat-6021	294	7	the	the	DET
easat-6021	294	8	manuscript	manuscript	NOUN
easat-6021	294	9	is	be	AUX
easat-6021	294	10	an	an	DET
easat-6021	294	11	honest	honest	ADJ
easat-6021	294	12	,	,	PUNCT
easat-6021	294	13	accurate	accurate	ADJ
easat-6021	294	14	,	,	PUNCT
easat-6021	294	15	and	and	CCONJ
easat-6021	294	16	transparent	transparent	ADJ
easat-6021	294	17	account	account	NOUN
easat-6021	294	18	of	of	ADP
easat-6021	294	19	the	the	DET
easat-6021	294	20	study	study	NOUN
easat-6021	294	21	;	;	PUNCT
easat-6021	294	22	that	that	SCONJ
easat-6021	294	23	no	no	DET
easat-6021	294	24	vital	vital	ADJ
easat-6021	294	25	features	feature	NOUN
easat-6021	294	26	of	of	ADP
easat-6021	294	27	the	the	DET
easat-6021	294	28	study	study	NOUN
easat-6021	294	29	have	have	AUX
easat-6021	294	30	been	be	AUX
easat-6021	294	31	omitted	omit	VERB
easat-6021	294	32	;	;	PUNCT
easat-6021	294	33	and	and	CCONJ
easat-6021	294	34	that	that	SCONJ
easat-6021	294	35	any	any	DET
easat-6021	294	36	discrepancies	discrepancy	NOUN
easat-6021	294	37	from	from	ADP
easat-6021	294	38	the	the	DET
easat-6021	294	39	study	study	NOUN
easat-6021	294	40	as	as	SCONJ
easat-6021	294	41	planned	plan	VERB
easat-6021	294	42	have	have	AUX
easat-6021	294	43	been	be	AUX
easat-6021	294	44	explained	explain	VERB
easat-6021	294	45	.	.	PUNCT
easat-6021	295	1	this	this	DET
easat-6021	295	2	study	study	NOUN
easat-6021	295	3	followed	follow	VERB
easat-6021	295	4	all	all	DET
easat-6021	295	5	ethical	ethical	ADJ
easat-6021	295	6	practices	practice	NOUN
easat-6021	295	7	during	during	ADP
easat-6021	295	8	writing	writing	NOUN
easat-6021	295	9	.	.	PUNCT
easat-6021	296	1	500	500	NUM
easat-6021	296	2	edelweiss	edelweiss	PROPN
easat-6021	296	3	applied	apply	VERB
easat-6021	296	4	science	science	NOUN
easat-6021	296	5	and	and	CCONJ
easat-6021	296	6	technology	technology	NOUN
easat-6021	296	7	issn	issn	PROPN
easat-6021	296	8	:	:	PUNCT
easat-6021	296	9	2576	2576	NUM
easat-6021	296	10	-	-	SYM
easat-6021	296	11	8484	8484	NUM
easat-6021	296	12	vol	vol	NOUN
easat-6021	296	13	.	.	PROPN
easat-6021	297	1	9	9	NUM
easat-6021	297	2	,	,	PUNCT
easat-6021	297	3	no	no	INTJ
easat-6021	297	4	.	.	NOUN
easat-6021	298	1	4	4	NUM
easat-6021	298	2	:	:	PUNCT
easat-6021	298	3	489	489	NUM
easat-6021	298	4	-	-	SYM
easat-6021	298	5	502	502	NUM
easat-6021	298	6	,	,	PUNCT
easat-6021	298	7	2025	2025	NUM
easat-6021	298	8	doi	doi	NOUN
easat-6021	298	9	:	:	PUNCT
easat-6021	298	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	298	11	©	©	PROPN
easat-6021	298	12	2025	2025	NUM
easat-6021	298	13	by	by	ADP
easat-6021	298	14	the	the	DET
easat-6021	298	15	authors	author	NOUN
easat-6021	298	16	;	;	PUNCT
easat-6021	299	1	licensee	licensee	PROPN
easat-6021	299	2	learning	learn	VERB
easat-6021	299	3	gate	gate	NOUN
easat-6021	299	4	copyright	copyright	NOUN
easat-6021	299	5	:	:	PUNCT
easat-6021	299	6	©	©	PROPN
easat-6021	299	7	2025	2025	NUM
easat-6021	299	8	by	by	ADP
easat-6021	299	9	the	the	DET
easat-6021	299	10	authors	author	NOUN
easat-6021	299	11	.	.	PUNCT
easat-6021	300	1	this	this	DET
easat-6021	300	2	open	open	ADJ
easat-6021	300	3	-	-	PUNCT
easat-6021	300	4	access	access	NOUN
easat-6021	300	5	article	article	NOUN
easat-6021	300	6	is	be	AUX
easat-6021	300	7	distributed	distribute	VERB
easat-6021	300	8	under	under	ADP
easat-6021	300	9	the	the	DET
easat-6021	300	10	terms	term	NOUN
easat-6021	300	11	and	and	CCONJ
easat-6021	300	12	conditions	condition	NOUN
easat-6021	300	13	of	of	ADP
easat-6021	300	14	the	the	DET
easat-6021	300	15	creative	creative	ADJ
easat-6021	300	16	commons	common	NOUN
easat-6021	300	17	attribution	attribution	NOUN
easat-6021	300	18	(	(	PUNCT
easat-6021	300	19	cc	cc	NOUN
easat-6021	300	20	by	by	ADP
easat-6021	300	21	)	)	PUNCT
easat-6021	300	22	license	license	NOUN
easat-6021	300	23	(	(	PUNCT
easat-6021	300	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6021	300	25	)	)	PUNCT
easat-6021	300	26	.	.	PUNCT
easat-6021	301	1	references	reference	NOUN
easat-6021	301	2	[	[	X
easat-6021	301	3	1	1	X
easat-6021	301	4	]	]	PUNCT
easat-6021	301	5	d.	d.	PROPN
easat-6021	301	6	t.	t.	PROPN
easat-6021	301	7	d.	d.	PROPN
easat-6021	301	8	o.	o.	PROPN
easat-6021	301	9	ribeiro	ribeiro	PROPN
easat-6021	301	10	,	,	PUNCT
easat-6021	301	11	"	"	PUNCT
easat-6021	301	12	diversity	diversity	NOUN
easat-6021	301	13	and	and	CCONJ
easat-6021	301	14	inclusion	inclusion	NOUN
easat-6021	301	15	in	in	ADP
easat-6021	301	16	brazilian	brazilian	ADJ
easat-6021	301	17	audit	audit	NOUN
easat-6021	301	18	firms	firm	NOUN
easat-6021	301	19	?	?	PUNCT
easat-6021	302	1	always	always	ADV
easat-6021	302	2	changing	change	VERB
easat-6021	302	3	to	to	PART
easat-6021	302	4	remain	remain	VERB
easat-6021	302	5	the	the	DET
easat-6021	302	6	same	same	ADJ
easat-6021	302	7	,	,	PUNCT
easat-6021	302	8	"	"	PUNCT
easat-6021	302	9	doctoral	doctoral	ADJ
easat-6021	302	10	dissertation	dissertation	NOUN
easat-6021	302	11	,	,	PUNCT
easat-6021	302	12	universidade	universidade	PROPN
easat-6021	302	13	de	de	PROPN
easat-6021	302	14	são	são	PROPN
easat-6021	302	15	paulo	paulo	PROPN
easat-6021	302	16	,	,	PUNCT
easat-6021	302	17	2023	2023	NUM
easat-6021	302	18	.	.	PUNCT
easat-6021	303	1	[	[	X
easat-6021	303	2	2	2	X
easat-6021	303	3	]	]	PUNCT
easat-6021	303	4	s.	s.	PROPN
easat-6021	303	5	gheitanchian	gheitanchian	PROPN
easat-6021	303	6	,	,	PUNCT
easat-6021	303	7	m.	m.	NOUN
easat-6021	303	8	hamidian	hamidian	PROPN
easat-6021	303	9	,	,	PUNCT
easat-6021	303	10	z.	z.	PROPN
easat-6021	303	11	hajiha	hajiha	PROPN
easat-6021	303	12	,	,	PUNCT
easat-6021	303	13	and	and	CCONJ
easat-6021	303	14	m.	m.	NOUN
easat-6021	303	15	sarraf	sarraf	NOUN
easat-6021	303	16	,	,	PUNCT
easat-6021	303	17	"	"	PUNCT
easat-6021	303	18	the	the	DET
easat-6021	303	19	effect	effect	NOUN
easat-6021	303	20	of	of	ADP
easat-6021	303	21	auditors	auditor	NOUN
easat-6021	303	22	'	'	PART
easat-6021	303	23	mental	mental	ADJ
easat-6021	303	24	structure	structure	NOUN
easat-6021	303	25	on	on	ADP
easat-6021	303	26	the	the	DET
easat-6021	303	27	independent	independent	ADJ
easat-6021	303	28	auditor	auditor	NOUN
easat-6021	303	29	's	's	PART
easat-6021	303	30	work	work	NOUN
easat-6021	303	31	process	process	NOUN
easat-6021	303	32	with	with	ADP
easat-6021	303	33	emphasis	emphasis	NOUN
easat-6021	303	34	on	on	ADP
easat-6021	303	35	the	the	DET
easat-6021	303	36	mediating	mediate	VERB
easat-6021	303	37	role	role	NOUN
easat-6021	303	38	of	of	ADP
easat-6021	303	39	continuous	continuous	ADJ
easat-6021	303	40	auditing	auditing	NOUN
easat-6021	303	41	,	,	PUNCT
easat-6021	303	42	"	"	PUNCT
easat-6021	303	43	international	international	ADJ
easat-6021	303	44	journal	journal	NOUN
easat-6021	303	45	of	of	ADP
easat-6021	303	46	finance	finance	PROPN
easat-6021	303	47	&	&	CCONJ
easat-6021	303	48	managerial	managerial	ADJ
easat-6021	303	49	accounting	accounting	NOUN
easat-6021	303	50	,	,	PUNCT
easat-6021	303	51	vol	vol	NOUN
easat-6021	303	52	.	.	PROPN
easat-6021	303	53	9	9	NUM
easat-6021	303	54	,	,	PUNCT
easat-6021	303	55	no	no	INTJ
easat-6021	303	56	.	.	NOUN
easat-6021	303	57	34	34	NUM
easat-6021	303	58	,	,	PUNCT
easat-6021	303	59	pp	pp	ADJ
easat-6021	303	60	.	.	PUNCT
easat-6021	304	1	23	23	NUM
easat-6021	304	2	-	-	SYM
easat-6021	304	3	39	39	NUM
easat-6021	304	4	,	,	PUNCT
easat-6021	304	5	2024	2024	NUM
easat-6021	304	6	.	.	PUNCT
easat-6021	305	1	[	[	X
easat-6021	305	2	3	3	X
easat-6021	305	3	]	]	X
easat-6021	305	4	e.	e.	PROPN
easat-6021	305	5	e.	e.	PROPN
easat-6021	305	6	alharasis	alharasis	PROPN
easat-6021	305	7	and	and	CCONJ
easat-6021	305	8	f.	f.	PROPN
easat-6021	305	9	mustafa	mustafa	PROPN
easat-6021	305	10	,	,	PUNCT
easat-6021	305	11	"	"	PUNCT
easat-6021	305	12	the	the	DET
easat-6021	305	13	effect	effect	NOUN
easat-6021	305	14	of	of	ADP
easat-6021	305	15	the	the	DET
easat-6021	305	16	covid-19	covid-19	PROPN
easat-6021	305	17	epidemic	epidemic	NOUN
easat-6021	305	18	on	on	ADP
easat-6021	305	19	auditing	audit	VERB
easat-6021	305	20	quality	quality	NOUN
easat-6021	305	21	and	and	CCONJ
easat-6021	305	22	the	the	DET
easat-6021	305	23	reaction	reaction	NOUN
easat-6021	305	24	of	of	ADP
easat-6021	305	25	family	family	NOUN
easat-6021	305	26	vs	vs	ADP
easat-6021	305	27	non	non	ADJ
easat-6021	305	28	-	-	ADJ
easat-6021	305	29	family	family	ADJ
easat-6021	305	30	businesses	business	NOUN
easat-6021	305	31	to	to	ADP
easat-6021	305	32	covid-19	covid-19	PROPN
easat-6021	305	33	:	:	PUNCT
easat-6021	305	34	the	the	DET
easat-6021	305	35	case	case	NOUN
easat-6021	305	36	of	of	ADP
easat-6021	305	37	jordan	jordan	PROPN
easat-6021	305	38	,	,	PUNCT
easat-6021	305	39	"	"	PUNCT
easat-6021	305	40	journal	journal	NOUN
easat-6021	305	41	of	of	ADP
easat-6021	305	42	family	family	NOUN
easat-6021	305	43	business	business	NOUN
easat-6021	305	44	management	management	NOUN
easat-6021	305	45	,	,	PUNCT
easat-6021	305	46	vol	vol	NOUN
easat-6021	305	47	.	.	PROPN
easat-6021	305	48	14	14	NUM
easat-6021	305	49	,	,	PUNCT
easat-6021	305	50	no	no	INTJ
easat-6021	305	51	.	.	NOUN
easat-6021	305	52	3	3	NUM
easat-6021	305	53	,	,	PUNCT
easat-6021	305	54	pp	pp	ADJ
easat-6021	305	55	.	.	PUNCT
easat-6021	306	1	405	405	NUM
easat-6021	306	2	-	-	SYM
easat-6021	306	3	430	430	NUM
easat-6021	306	4	,	,	PUNCT
easat-6021	306	5	2024	2024	NUM
easat-6021	306	6	.	.	PUNCT
easat-6021	307	1	[	[	X
easat-6021	307	2	4	4	NUM
easat-6021	307	3	]	]	X
easat-6021	307	4	n.	n.	NOUN
easat-6021	307	5	thuneibat	thuneibat	NOUN
easat-6021	307	6	and	and	CCONJ
easat-6021	307	7	r.	r.	PROPN
easat-6021	307	8	h.	h.	PROPN
easat-6021	307	9	alhalaseh	alhalaseh	PROPN
easat-6021	307	10	,	,	PUNCT
easat-6021	307	11	"	"	PUNCT
easat-6021	307	12	auditing	audit	VERB
easat-6021	307	13	quality	quality	NOUN
easat-6021	307	14	between	between	ADP
easat-6021	307	15	share	share	NOUN
easat-6021	307	16	price	price	NOUN
easat-6021	307	17	and	and	CCONJ
easat-6021	307	18	liquidity	liquidity	NOUN
easat-6021	307	19	regarding	regard	VERB
easat-6021	307	20	investor	investor	NOUN
easat-6021	307	21	’s	’s	PART
easat-6021	307	22	decision	decision	NOUN
easat-6021	307	23	,	,	PUNCT
easat-6021	307	24	"	"	PUNCT
easat-6021	307	25	journal	journal	NOUN
easat-6021	307	26	of	of	ADP
easat-6021	307	27	governance	governance	NOUN
easat-6021	307	28	and	and	CCONJ
easat-6021	307	29	regulation	regulation	NOUN
easat-6021	307	30	/	/	SYM
easat-6021	307	31	volume	volume	NOUN
easat-6021	307	32	,	,	PUNCT
easat-6021	307	33	vol	vol	NOUN
easat-6021	307	34	.	.	PROPN
easat-6021	307	35	12	12	NUM
easat-6021	307	36	,	,	PUNCT
easat-6021	307	37	no	no	INTJ
easat-6021	307	38	.	.	NOUN
easat-6021	307	39	1	1	NUM
easat-6021	307	40	,	,	PUNCT
easat-6021	307	41	2023	2023	NUM
easat-6021	307	42	.	.	PUNCT
easat-6021	308	1	[	[	X
easat-6021	308	2	5	5	X
easat-6021	308	3	]	]	PUNCT
easat-6021	308	4	z.	z.	PROPN
easat-6021	308	5	k.	k.	PROPN
easat-6021	308	6	abass	abass	PROPN
easat-6021	308	7	,	,	PUNCT
easat-6021	308	8	t.	t.	PROPN
easat-6021	308	9	k.	k.	PROPN
easat-6021	308	10	al	al	PROPN
easat-6021	308	11	-	-	PUNCT
easat-6021	308	12	abedi	abedi	PROPN
easat-6021	308	13	,	,	PUNCT
easat-6021	308	14	and	and	CCONJ
easat-6021	308	15	h.	h.	PROPN
easat-6021	308	16	h.	h.	PROPN
easat-6021	308	17	flayyih	flayyih	PROPN
easat-6021	308	18	,	,	PUNCT
easat-6021	308	19	"	"	PUNCT
easat-6021	308	20	integration	integration	NOUN
easat-6021	308	21	between	between	ADP
easat-6021	308	22	cobit	cobit	NOUN
easat-6021	308	23	and	and	CCONJ
easat-6021	308	24	coso	coso	NOUN
easat-6021	308	25	for	for	ADP
easat-6021	308	26	internal	internal	ADJ
easat-6021	308	27	control	control	NOUN
easat-6021	308	28	and	and	CCONJ
easat-6021	308	29	its	its	PRON
easat-6021	308	30	reflection	reflection	NOUN
easat-6021	308	31	on	on	ADP
easat-6021	308	32	auditing	audit	VERB
easat-6021	308	33	risk	risk	NOUN
easat-6021	308	34	with	with	ADP
easat-6021	308	35	corporate	corporate	ADJ
easat-6021	308	36	governance	governance	NOUN
easat-6021	308	37	as	as	ADP
easat-6021	308	38	the	the	DET
easat-6021	308	39	mediating	mediate	VERB
easat-6021	308	40	variable	variable	NOUN
easat-6021	308	41	,	,	PUNCT
easat-6021	308	42	"	"	PUNCT
easat-6021	308	43	international	international	ADJ
easat-6021	308	44	journal	journal	NOUN
easat-6021	308	45	of	of	ADP
easat-6021	308	46	economics	economic	NOUN
easat-6021	308	47	and	and	CCONJ
easat-6021	308	48	finance	finance	NOUN
easat-6021	308	49	studies	study	NOUN
easat-6021	308	50	,	,	PUNCT
easat-6021	308	51	vol	vol	NOUN
easat-6021	308	52	.	.	PROPN
easat-6021	308	53	15	15	NUM
easat-6021	308	54	,	,	PUNCT
easat-6021	308	55	no	no	INTJ
easat-6021	308	56	.	.	NOUN
easat-6021	308	57	2	2	NUM
easat-6021	308	58	,	,	PUNCT
easat-6021	308	59	pp	pp	ADJ
easat-6021	308	60	.	.	PUNCT
easat-6021	309	1	40	40	NUM
easat-6021	309	2	-	-	SYM
easat-6021	309	3	58	58	NUM
easat-6021	309	4	,	,	PUNCT
easat-6021	309	5	2023	2023	NUM
easat-6021	309	6	.	.	PUNCT
easat-6021	310	1	https://doi.org/10.34109/ijefs.202315203	https://doi.org/10.34109/ijefs.202315203	X
easat-6021	310	2	[	[	X
easat-6021	310	3	6	6	NUM
easat-6021	310	4	]	]	PUNCT
easat-6021	310	5	a.	a.	NOUN
easat-6021	310	6	abdulzahra	abdulzahra	NOUN
easat-6021	310	7	et	et	PROPN
easat-6021	310	8	al	al	PROPN
easat-6021	310	9	.	.	PROPN
easat-6021	310	10	,	,	PUNCT
easat-6021	310	11	"	"	PUNCT
easat-6021	310	12	corporate	corporate	ADJ
easat-6021	310	13	governance	governance	NOUN
easat-6021	310	14	towards	towards	ADP
easat-6021	310	15	sustainability	sustainability	NOUN
easat-6021	310	16	performance	performance	NOUN
easat-6021	310	17	quality	quality	NOUN
easat-6021	310	18	:	:	PUNCT
easat-6021	310	19	a	a	DET
easat-6021	310	20	case	case	NOUN
easat-6021	310	21	of	of	ADP
easat-6021	310	22	listed	list	VERB
easat-6021	310	23	firms	firm	NOUN
easat-6021	310	24	in	in	ADP
easat-6021	310	25	malaysia	malaysia	PROPN
easat-6021	310	26	,	,	PUNCT
easat-6021	310	27	"	"	PUNCT
easat-6021	310	28	journal	journal	NOUN
easat-6021	310	29	of	of	ADP
easat-6021	310	30	information	information	NOUN
easat-6021	310	31	systems	system	NOUN
easat-6021	310	32	engineering	engineering	NOUN
easat-6021	310	33	and	and	CCONJ
easat-6021	310	34	management	management	NOUN
easat-6021	310	35	,	,	PUNCT
easat-6021	310	36	vol	vol	NOUN
easat-6021	310	37	.	.	PROPN
easat-6021	310	38	8	8	NUM
easat-6021	310	39	,	,	PUNCT
easat-6021	310	40	no	no	INTJ
easat-6021	310	41	.	.	NOUN
easat-6021	310	42	4	4	NUM
easat-6021	310	43	,	,	PUNCT
easat-6021	310	44	p.	p.	NOUN
easat-6021	310	45	22882	22882	NUM
easat-6021	310	46	,	,	PUNCT
easat-6021	310	47	2023	2023	NUM
easat-6021	310	48	.	.	PUNCT
easat-6021	311	1	https://doi.org/10.55267/iadt.07.14051	https://doi.org/10.55267/iadt.07.14051	PROPN
easat-6021	312	1	[	[	X
easat-6021	312	2	7	7	NUM
easat-6021	312	3	]	]	X
easat-6021	312	4	n.	n.	NOUN
easat-6021	312	5	măgdaș	măgdaș	NOUN
easat-6021	312	6	,	,	PUNCT
easat-6021	312	7	a.	a.	NOUN
easat-6021	312	8	t.	t.	PROPN
easat-6021	312	9	tudor	tudor	PROPN
easat-6021	312	10	,	,	PUNCT
easat-6021	312	11	and	and	CCONJ
easat-6021	312	12	m.	m.	NOUN
easat-6021	312	13	t.	t.	PROPN
easat-6021	312	14	fülöp	fülöp	PROPN
easat-6021	312	15	,	,	PUNCT
easat-6021	312	16	"	"	PUNCT
easat-6021	312	17	exploring	explore	VERB
easat-6021	312	18	the	the	DET
easat-6021	312	19	term	term	NOUN
easat-6021	312	20	of	of	ADP
easat-6021	312	21	the	the	DET
easat-6021	312	22	auditor	auditor	NOUN
easat-6021	312	23	-	-	PUNCT
easat-6021	312	24	client	client	NOUN
easat-6021	312	25	relationship	relationship	NOUN
easat-6021	312	26	based	base	VERB
easat-6021	312	27	on	on	ADP
easat-6021	312	28	the	the	DET
easat-6021	312	29	acr	acr	NOUN
easat-6021	312	30	-	-	PUNCT
easat-6021	312	31	models	model	NOUN
easat-6021	312	32	,	,	PUNCT
easat-6021	312	33	"	"	PUNCT
easat-6021	312	34	african	african	ADJ
easat-6021	312	35	journal	journal	NOUN
easat-6021	312	36	of	of	ADP
easat-6021	312	37	accounting	accounting	NOUN
easat-6021	312	38	,	,	PUNCT
easat-6021	312	39	auditing	auditing	NOUN
easat-6021	312	40	and	and	CCONJ
easat-6021	312	41	finance	finance	NOUN
easat-6021	312	42	,	,	PUNCT
easat-6021	312	43	vol	vol	NOUN
easat-6021	312	44	.	.	PROPN
easat-6021	312	45	8	8	NUM
easat-6021	312	46	,	,	PUNCT
easat-6021	312	47	no	no	INTJ
easat-6021	312	48	.	.	NOUN
easat-6021	312	49	3	3	NUM
easat-6021	312	50	,	,	PUNCT
easat-6021	312	51	pp	pp	ADJ
easat-6021	312	52	.	.	PUNCT
easat-6021	312	53	279	279	NUM
easat-6021	312	54	-	-	SYM
easat-6021	312	55	301	301	NUM
easat-6021	312	56	,	,	PUNCT
easat-6021	312	57	2024	2024	NUM
easat-6021	312	58	.	.	PUNCT
easat-6021	313	1	[	[	X
easat-6021	313	2	8	8	X
easat-6021	313	3	]	]	X
easat-6021	313	4	h.	h.	PROPN
easat-6021	313	5	h.	h.	PROPN
easat-6021	313	6	flayyih	flayyih	PROPN
easat-6021	313	7	,	,	PUNCT
easat-6021	313	8	y.	y.	PROPN
easat-6021	313	9	n.	n.	PROPN
easat-6021	313	10	mohammed	mohammed	PROPN
easat-6021	313	11	,	,	PUNCT
easat-6021	313	12	and	and	CCONJ
easat-6021	313	13	h.	h.	PROPN
easat-6021	313	14	r.	r.	PROPN
easat-6021	313	15	talab	talab	PROPN
easat-6021	313	16	,	,	PUNCT
easat-6021	313	17	"	"	PUNCT
easat-6021	313	18	the	the	DET
easat-6021	313	19	role	role	NOUN
easat-6021	313	20	of	of	ADP
easat-6021	313	21	accounting	accounting	NOUN
easat-6021	313	22	information	information	NOUN
easat-6021	313	23	in	in	ADP
easat-6021	313	24	reducing	reduce	VERB
easat-6021	313	25	the	the	DET
easat-6021	313	26	funding	funding	NOUN
easat-6021	313	27	constraints	constraint	NOUN
easat-6021	313	28	of	of	ADP
easat-6021	313	29	small	small	ADJ
easat-6021	313	30	and	and	CCONJ
easat-6021	313	31	medium	medium	ADJ
easat-6021	313	32	enterprises	enterprise	NOUN
easat-6021	313	33	in	in	ADP
easat-6021	313	34	iraq	iraq	PROPN
easat-6021	313	35	,	,	PUNCT
easat-6021	313	36	"	"	PUNCT
easat-6021	313	37	african	african	ADJ
easat-6021	313	38	journal	journal	NOUN
easat-6021	313	39	of	of	ADP
easat-6021	313	40	hospitality	hospitality	NOUN
easat-6021	313	41	,	,	PUNCT
easat-6021	313	42	tourism	tourism	NOUN
easat-6021	313	43	and	and	CCONJ
easat-6021	313	44	leisure	leisure	NOUN
easat-6021	313	45	,	,	PUNCT
easat-6021	313	46	vol	vol	NOUN
easat-6021	313	47	.	.	PROPN
easat-6021	313	48	8	8	NUM
easat-6021	313	49	,	,	PUNCT
easat-6021	313	50	no	no	INTJ
easat-6021	313	51	.	.	NOUN
easat-6021	313	52	4	4	NUM
easat-6021	313	53	,	,	PUNCT
easat-6021	313	54	pp	pp	ADJ
easat-6021	313	55	.	.	PUNCT
easat-6021	314	1	1	1	NUM
easat-6021	314	2	-	-	SYM
easat-6021	314	3	10	10	NUM
easat-6021	314	4	,	,	PUNCT
easat-6021	314	5	2019	2019	NUM
easat-6021	314	6	.	.	PUNCT
easat-6021	315	1	[	[	X
easat-6021	315	2	9	9	NUM
easat-6021	315	3	]	]	PUNCT
easat-6021	315	4	s.	s.	PROPN
easat-6021	315	5	i.	i.	PROPN
easat-6021	315	6	hasan	hasan	PROPN
easat-6021	315	7	,	,	PUNCT
easat-6021	315	8	h.	h.	PROPN
easat-6021	315	9	s.	s.	PROPN
easat-6021	315	10	saeed	saeed	PROPN
easat-6021	315	11	,	,	PUNCT
easat-6021	315	12	t.	t.	PROPN
easat-6021	315	13	k.	k.	PROPN
easat-6021	315	14	al	al	PROPN
easat-6021	315	15	-	-	PUNCT
easat-6021	315	16	abedi	abedi	PROPN
easat-6021	315	17	,	,	PUNCT
easat-6021	315	18	and	and	CCONJ
easat-6021	315	19	h.	h.	PROPN
easat-6021	315	20	h.	h.	PROPN
easat-6021	315	21	flayyih	flayyih	PROPN
easat-6021	315	22	,	,	PUNCT
easat-6021	315	23	"	"	PUNCT
easat-6021	315	24	the	the	DET
easat-6021	315	25	role	role	NOUN
easat-6021	315	26	of	of	ADP
easat-6021	315	27	target	target	NOUN
easat-6021	315	28	cost	cost	NOUN
easat-6021	315	29	management	management	NOUN
easat-6021	315	30	approach	approach	NOUN
easat-6021	315	31	in	in	ADP
easat-6021	315	32	reducing	reduce	VERB
easat-6021	315	33	costs	cost	NOUN
easat-6021	315	34	for	for	ADP
easat-6021	315	35	the	the	DET
easat-6021	315	36	achievement	achievement	NOUN
easat-6021	315	37	of	of	ADP
easat-6021	315	38	competitive	competitive	ADJ
easat-6021	315	39	advantage	advantage	NOUN
easat-6021	315	40	as	as	ADP
easat-6021	315	41	a	a	DET
easat-6021	315	42	mediator	mediator	NOUN
easat-6021	315	43	:	:	PUNCT
easat-6021	315	44	an	an	DET
easat-6021	315	45	applied	apply	VERB
easat-6021	315	46	study	study	NOUN
easat-6021	315	47	of	of	ADP
easat-6021	315	48	the	the	DET
easat-6021	315	49	iraqi	iraqi	ADJ
easat-6021	315	50	electrical	electrical	ADJ
easat-6021	315	51	industry	industry	NOUN
easat-6021	315	52	,	,	PUNCT
easat-6021	315	53	"	"	PUNCT
easat-6021	315	54	international	international	ADJ
easat-6021	315	55	journal	journal	NOUN
easat-6021	315	56	of	of	ADP
easat-6021	315	57	economics	economic	NOUN
easat-6021	315	58	and	and	CCONJ
easat-6021	315	59	finance	finance	NOUN
easat-6021	315	60	studies	study	NOUN
easat-6021	315	61	,	,	PUNCT
easat-6021	315	62	vol	vol	NOUN
easat-6021	315	63	.	.	PROPN
easat-6021	315	64	15	15	NUM
easat-6021	315	65	,	,	PUNCT
easat-6021	315	66	no	no	INTJ
easat-6021	315	67	.	.	NOUN
easat-6021	315	68	2	2	NUM
easat-6021	315	69	,	,	PUNCT
easat-6021	315	70	pp	pp	ADJ
easat-6021	315	71	.	.	PUNCT
easat-6021	316	1	214	214	NUM
easat-6021	316	2	-	-	SYM
easat-6021	316	3	230	230	NUM
easat-6021	316	4	,	,	PUNCT
easat-6021	316	5	2023	2023	NUM
easat-6021	316	6	.	.	PUNCT
easat-6021	317	1	https://doi.org/10.34109/ijefs.202315211	https://doi.org/10.34109/ijefs.202315211	NOUN
easat-6021	318	1	[	[	X
easat-6021	318	2	10	10	NUM
easat-6021	318	3	]	]	PUNCT
easat-6021	318	4	b.	b.	PROPN
easat-6021	318	5	k.	k.	PROPN
easat-6021	318	6	a.	a.	PROPN
easat-6021	318	7	alkafaji	alkafaji	PROPN
easat-6021	318	8	,	,	PUNCT
easat-6021	318	9	m.	m.	NOUN
easat-6021	318	10	l.	l.	PROPN
easat-6021	318	11	dashtbayaz	dashtbayaz	PROPN
easat-6021	318	12	,	,	PUNCT
easat-6021	318	13	and	and	CCONJ
easat-6021	318	14	m.	m.	NOUN
easat-6021	318	15	salehi	salehi	NOUN
easat-6021	318	16	,	,	PUNCT
easat-6021	318	17	"	"	PUNCT
easat-6021	318	18	the	the	DET
easat-6021	318	19	impact	impact	NOUN
easat-6021	318	20	of	of	ADP
easat-6021	318	21	blockchain	blockchain	PROPN
easat-6021	318	22	on	on	ADP
easat-6021	318	23	the	the	DET
easat-6021	318	24	quality	quality	NOUN
easat-6021	318	25	of	of	ADP
easat-6021	318	26	accounting	accounting	NOUN
easat-6021	318	27	information	information	NOUN
easat-6021	318	28	:	:	PUNCT
easat-6021	318	29	an	an	DET
easat-6021	318	30	iraqi	iraqi	ADJ
easat-6021	318	31	case	case	NOUN
easat-6021	318	32	study	study	NOUN
easat-6021	318	33	,	,	PUNCT
easat-6021	318	34	"	"	PUNCT
easat-6021	318	35	risks	risk	NOUN
easat-6021	318	36	,	,	PUNCT
easat-6021	318	37	vol	vol	NOUN
easat-6021	318	38	.	.	PROPN
easat-6021	318	39	11	11	NUM
easat-6021	318	40	,	,	PUNCT
easat-6021	318	41	no	no	INTJ
easat-6021	318	42	.	.	NOUN
easat-6021	318	43	3	3	NUM
easat-6021	318	44	,	,	PUNCT
easat-6021	318	45	p.	p.	NOUN
easat-6021	318	46	58	58	NUM
easat-6021	318	47	,	,	PUNCT
easat-6021	318	48	2023	2023	NUM
easat-6021	318	49	.	.	PUNCT
easat-6021	319	1	[	[	X
easat-6021	319	2	11	11	NUM
easat-6021	319	3	]	]	PUNCT
easat-6021	319	4	k.	k.	PROPN
easat-6021	319	5	c.	c.	PROPN
easat-6021	319	6	t.	t.	PROPN
easat-6021	319	7	duho	duho	PROPN
easat-6021	319	8	,	,	PUNCT
easat-6021	319	9	e.	e.	PROPN
easat-6021	319	10	t.	t.	PROPN
easat-6021	319	11	asare	asare	PROPN
easat-6021	319	12	,	,	PUNCT
easat-6021	319	13	a.	a.	PROPN
easat-6021	319	14	glover	glover	PROPN
easat-6021	319	15	,	,	PUNCT
easat-6021	319	16	and	and	CCONJ
easat-6021	319	17	d.	d.	PROPN
easat-6021	319	18	m.	m.	PROPN
easat-6021	319	19	duho	duho	PROPN
easat-6021	319	20	,	,	PUNCT
easat-6021	319	21	"	"	PUNCT
easat-6021	319	22	transfer	transfer	NOUN
easat-6021	319	23	pricing	pricing	NOUN
easat-6021	319	24	,	,	PUNCT
easat-6021	319	25	earnings	earning	NOUN
easat-6021	319	26	management	management	NOUN
easat-6021	319	27	and	and	CCONJ
easat-6021	319	28	corporate	corporate	ADJ
easat-6021	319	29	governance	governance	NOUN
easat-6021	319	30	among	among	ADP
easat-6021	319	31	listed	list	VERB
easat-6021	319	32	firms	firm	NOUN
easat-6021	319	33	:	:	PUNCT
easat-6021	319	34	evidence	evidence	NOUN
easat-6021	319	35	from	from	ADP
easat-6021	319	36	ghana	ghana	PROPN
easat-6021	319	37	,	,	PUNCT
easat-6021	319	38	"	"	PUNCT
easat-6021	319	39	corporate	corporate	ADJ
easat-6021	319	40	governance	governance	NOUN
easat-6021	319	41	:	:	PUNCT
easat-6021	319	42	the	the	DET
easat-6021	319	43	international	international	ADJ
easat-6021	319	44	journal	journal	NOUN
easat-6021	319	45	of	of	ADP
easat-6021	319	46	business	business	NOUN
easat-6021	319	47	in	in	ADP
easat-6021	319	48	society	society	NOUN
easat-6021	319	49	,	,	PUNCT
easat-6021	319	50	vol	vol	NOUN
easat-6021	319	51	.	.	PROPN
easat-6021	320	1	24	24	NUM
easat-6021	320	2	,	,	PUNCT
easat-6021	320	3	no	no	INTJ
easat-6021	320	4	.	.	NOUN
easat-6021	320	5	7	7	NUM
easat-6021	320	6	,	,	PUNCT
easat-6021	320	7	pp	pp	ADJ
easat-6021	320	8	.	.	PUNCT
easat-6021	321	1	1663	1663	NUM
easat-6021	321	2	-	-	SYM
easat-6021	321	3	1694	1694	NUM
easat-6021	321	4	,	,	PUNCT
easat-6021	321	5	2024	2024	NUM
easat-6021	321	6	.	.	PUNCT
easat-6021	322	1	[	[	X
easat-6021	322	2	12	12	NUM
easat-6021	322	3	]	]	PUNCT
easat-6021	322	4	k.	k.	PROPN
easat-6021	322	5	s.	s.	PROPN
easat-6021	322	6	qader	qader	PROPN
easat-6021	322	7	and	and	CCONJ
easat-6021	322	8	k.	k.	PROPN
easat-6021	322	9	cek	cek	PROPN
easat-6021	322	10	,	,	PUNCT
easat-6021	322	11	"	"	PUNCT
easat-6021	322	12	analysis	analysis	NOUN
easat-6021	322	13	of	of	ADP
easat-6021	322	14	the	the	DET
easat-6021	322	15	impact	impact	NOUN
easat-6021	322	16	of	of	ADP
easat-6021	322	17	external	external	ADJ
easat-6021	322	18	auditors	auditor	NOUN
easat-6021	322	19	’	’	PART
easat-6021	322	20	autonomy	autonomy	NOUN
easat-6021	322	21	on	on	ADP
easat-6021	322	22	financial	financial	ADJ
easat-6021	322	23	accounting	accounting	NOUN
easat-6021	322	24	information	information	NOUN
easat-6021	322	25	quality	quality	NOUN
easat-6021	322	26	case	case	NOUN
easat-6021	322	27	study	study	NOUN
easat-6021	322	28	commercial	commercial	ADJ
easat-6021	322	29	banks	bank	NOUN
easat-6021	322	30	in	in	ADP
easat-6021	322	31	northern	northern	ADJ
easat-6021	322	32	iraq	iraq	PROPN
easat-6021	322	33	,	,	PUNCT
easat-6021	322	34	"	"	PUNCT
easat-6021	322	35	sustainabilit	sustainabilit	VERB
easat-6021	322	36	,	,	PUNCT
easat-6021	322	37	vol	vol	NOUN
easat-6021	322	38	.	.	PROPN
easat-6021	322	39	15	15	NUM
easat-6021	322	40	,	,	PUNCT
easat-6021	322	41	no	no	INTJ
easat-6021	322	42	.	.	NOUN
easat-6021	322	43	12	12	NUM
easat-6021	322	44	,	,	PUNCT
easat-6021	322	45	p.	p.	NOUN
easat-6021	322	46	9578	9578	NUM
easat-6021	322	47	,	,	PUNCT
easat-6021	322	48	2023	2023	NUM
easat-6021	322	49	.	.	PUNCT
easat-6021	323	1	[	[	X
easat-6021	323	2	13	13	NUM
easat-6021	323	3	]	]	PUNCT
easat-6021	323	4	j.	j.	PROPN
easat-6021	323	5	i.	i.	PROPN
easat-6021	323	6	salih	salih	PROPN
easat-6021	323	7	,	,	PUNCT
easat-6021	323	8	"	"	PUNCT
easat-6021	323	9	the	the	DET
easat-6021	323	10	importance	importance	NOUN
easat-6021	323	11	of	of	ADP
easat-6021	323	12	applying	apply	VERB
easat-6021	323	13	impairment	impairment	NOUN
easat-6021	323	14	of	of	ADP
easat-6021	323	15	fixed	fix	VERB
easat-6021	323	16	assets	asset	NOUN
easat-6021	323	17	standards	standard	NOUN
easat-6021	323	18	and	and	CCONJ
easat-6021	323	19	the	the	DET
easat-6021	323	20	obstacles	obstacle	NOUN
easat-6021	323	21	that	that	PRON
easat-6021	323	22	limit	limit	VERB
easat-6021	323	23	its	its	PRON
easat-6021	323	24	application	application	NOUN
easat-6021	323	25	:	:	PUNCT
easat-6021	323	26	field	field	NOUN
easat-6021	323	27	study	study	NOUN
easat-6021	323	28	on	on	ADP
easat-6021	323	29	industrial	industrial	ADJ
easat-6021	323	30	companies	company	NOUN
easat-6021	323	31	operating	operate	VERB
easat-6021	323	32	in	in	ADP
easat-6021	323	33	basra	basra	PROPN
easat-6021	323	34	,	,	PUNCT
easat-6021	323	35	"	"	PUNCT
easat-6021	323	36	international	international	ADJ
easat-6021	323	37	journal	journal	NOUN
easat-6021	323	38	of	of	ADP
easat-6021	323	39	business	business	PROPN
easat-6021	323	40	excellence	excellence	PROPN
easat-6021	323	41	,	,	PUNCT
easat-6021	323	42	vol	vol	NOUN
easat-6021	323	43	.	.	PROPN
easat-6021	323	44	25	25	NUM
easat-6021	323	45	,	,	PUNCT
easat-6021	323	46	no	no	INTJ
easat-6021	323	47	.	.	NOUN
easat-6021	323	48	3	3	NUM
easat-6021	323	49	,	,	PUNCT
easat-6021	323	50	pp	pp	ADJ
easat-6021	323	51	.	.	PUNCT
easat-6021	324	1	334	334	NUM
easat-6021	324	2	-	-	SYM
easat-6021	324	3	344	344	NUM
easat-6021	324	4	,	,	PUNCT
easat-6021	324	5	2021	2021	NUM
easat-6021	324	6	.	.	PUNCT
easat-6021	325	1	https://doi.org/10.1504/ijbex.2021.119474	https://doi.org/10.1504/ijbex.2021.119474	PROPN
easat-6021	326	1	[	[	X
easat-6021	326	2	14	14	NUM
easat-6021	326	3	]	]	X
easat-6021	326	4	a.	a.	NOUN
easat-6021	326	5	t.	t.	PROPN
easat-6021	326	6	shibli	shibli	PROPN
easat-6021	326	7	,	,	PUNCT
easat-6021	326	8	n.	n.	PROPN
easat-6021	326	9	g.	g.	PROPN
easat-6021	326	10	a.	a.	PROPN
easat-6021	326	11	rahma	rahma	PROPN
easat-6021	326	12	,	,	PUNCT
easat-6021	326	13	and	and	CCONJ
easat-6021	326	14	j.	j.	PROPN
easat-6021	326	15	i.	i.	PROPN
easat-6021	326	16	salih	salih	PROPN
easat-6021	326	17	,	,	PUNCT
easat-6021	326	18	"	"	PUNCT
easat-6021	326	19	the	the	DET
easat-6021	326	20	role	role	NOUN
easat-6021	326	21	of	of	ADP
easat-6021	326	22	artificial	artificial	ADJ
easat-6021	326	23	intelligence	intelligence	NOUN
easat-6021	326	24	in	in	ADP
easat-6021	326	25	improving	improve	VERB
easat-6021	326	26	sustainable	sustainable	ADJ
easat-6021	326	27	audit	audit	NOUN
easat-6021	326	28	quality	quality	NOUN
easat-6021	326	29	,	,	PUNCT
easat-6021	326	30	"	"	PUNCT
easat-6021	326	31	presented	present	VERB
easat-6021	326	32	at	at	ADP
easat-6021	326	33	the	the	DET
easat-6021	326	34	in	in	ADP
easat-6021	326	35	international	international	ADJ
easat-6021	326	36	conference	conference	NOUN
easat-6021	326	37	on	on	ADP
easat-6021	326	38	explainable	explainable	ADJ
easat-6021	326	39	artificial	artificial	ADJ
easat-6021	326	40	intelligence	intelligence	NOUN
easat-6021	326	41	in	in	ADP
easat-6021	326	42	the	the	DET
easat-6021	326	43	digital	digital	ADJ
easat-6021	326	44	sustainability	sustainability	NOUN
easat-6021	326	45	(	(	PUNCT
easat-6021	326	46	pp	pp	ADJ
easat-6021	326	47	.	.	PUNCT
easat-6021	327	1	352	352	NUM
easat-6021	327	2	-	-	SYM
easat-6021	327	3	364	364	NUM
easat-6021	327	4	)	)	PUNCT
easat-6021	327	5	.	.	PUNCT
easat-6021	328	1	cham	cham	PROPN
easat-6021	328	2	:	:	PUNCT
easat-6021	328	3	springer	springer	NOUN
easat-6021	328	4	nature	nature	PROPN
easat-6021	328	5	switzerland	switzerland	PROPN
easat-6021	328	6	,	,	PUNCT
easat-6021	328	7	2024	2024	NUM
easat-6021	328	8	.	.	PUNCT
easat-6021	329	1	[	[	X
easat-6021	329	2	15	15	NUM
easat-6021	329	3	]	]	X
easat-6021	329	4	s.	s.	PROPN
easat-6021	329	5	e.	e.	PROPN
easat-6021	329	6	liemmuel	liemmuel	PROPN
easat-6021	329	7	and	and	CCONJ
easat-6021	329	8	r.	r.	PROPN
easat-6021	329	9	eriandani	eriandani	PROPN
easat-6021	329	10	,	,	PUNCT
easat-6021	329	11	"	"	PUNCT
easat-6021	329	12	relevance	relevance	NOUN
easat-6021	329	13	of	of	ADP
easat-6021	329	14	accounting	accounting	NOUN
easat-6021	329	15	information	information	NOUN
easat-6021	329	16	:	:	PUNCT
easat-6021	329	17	audit	audit	NOUN
easat-6021	329	18	quality	quality	NOUN
easat-6021	329	19	and	and	CCONJ
easat-6021	329	20	earnings	earning	NOUN
easat-6021	329	21	management	management	NOUN
easat-6021	329	22	as	as	ADP
easat-6021	329	23	moderating	moderate	VERB
easat-6021	329	24	variable	variable	NOUN
easat-6021	329	25	,	,	PUNCT
easat-6021	329	26	"	"	PUNCT
easat-6021	329	27	jurnal	jurnal	ADJ
easat-6021	329	28	dinamika	dinamika	PROPN
easat-6021	329	29	akuntansi	akuntansi	PROPN
easat-6021	329	30	,	,	PUNCT
easat-6021	329	31	vol	vol	NOUN
easat-6021	329	32	.	.	PROPN
easat-6021	330	1	14	14	NUM
easat-6021	330	2	,	,	PUNCT
easat-6021	330	3	no	no	INTJ
easat-6021	330	4	.	.	NOUN
easat-6021	330	5	2	2	NUM
easat-6021	330	6	,	,	PUNCT
easat-6021	330	7	pp	pp	ADJ
easat-6021	330	8	.	.	PUNCT
easat-6021	331	1	138	138	NUM
easat-6021	331	2	-	-	SYM
easat-6021	331	3	155	155	NUM
easat-6021	331	4	,	,	PUNCT
easat-6021	331	5	2022	2022	NUM
easat-6021	331	6	.	.	PUNCT
easat-6021	332	1	[	[	X
easat-6021	332	2	16	16	NUM
easat-6021	332	3	]	]	PUNCT
easat-6021	332	4	h.	h.	PROPN
easat-6021	332	5	h.	h.	PROPN
easat-6021	332	6	hassan	hassan	PROPN
easat-6021	332	7	,	,	PUNCT
easat-6021	332	8	"	"	PUNCT
easat-6021	332	9	evaluating	evaluate	VERB
easat-6021	332	10	the	the	DET
easat-6021	332	11	extent	extent	NOUN
easat-6021	332	12	of	of	ADP
easat-6021	332	13	compatibility	compatibility	NOUN
easat-6021	332	14	of	of	ADP
easat-6021	332	15	the	the	DET
easat-6021	332	16	basic	basic	ADJ
easat-6021	332	17	concepts	concept	NOUN
easat-6021	332	18	of	of	ADP
easat-6021	332	19	financial	financial	ADJ
easat-6021	332	20	accounting	accounting	NOUN
easat-6021	332	21	between	between	ADP
easat-6021	332	22	the	the	DET
easat-6021	332	23	updated	update	VERB
easat-6021	332	24	unified	unified	ADJ
easat-6021	332	25	accounting	accounting	NOUN
easat-6021	332	26	system	system	NOUN
easat-6021	332	27	and	and	CCONJ
easat-6021	332	28	international	international	ADJ
easat-6021	332	29	accounting	accounting	NOUN
easat-6021	332	30	and	and	CCONJ
easat-6021	332	31	financial	financial	ADJ
easat-6021	332	32	reporting	reporting	NOUN
easat-6021	332	33	standards	standard	NOUN
easat-6021	332	34	,	,	PUNCT
easat-6021	332	35	"	"	PUNCT
easat-6021	332	36	2024	2024	NUM
easat-6021	332	37	.	.	PUNCT
easat-6021	333	1	[	[	X
easat-6021	333	2	17	17	NUM
easat-6021	333	3	]	]	PUNCT
easat-6021	333	4	a.	a.	NOUN
easat-6021	333	5	c.	c.	PROPN
easat-6021	333	6	yoshikuni	yoshikuni	PROPN
easat-6021	333	7	,	,	PUNCT
easat-6021	333	8	r.	r.	PROPN
easat-6021	333	9	dwivedi	dwivedi	PROPN
easat-6021	333	10	,	,	PUNCT
easat-6021	333	11	r.	r.	PROPN
easat-6021	333	12	g.	g.	PROPN
easat-6021	333	13	dultra	dultra	PROPN
easat-6021	333	14	-	-	PUNCT
easat-6021	333	15	de	de	ADJ
easat-6021	333	16	-	-	NOUN
easat-6021	333	17	lima	lima	ADJ
easat-6021	333	18	,	,	PUNCT
easat-6021	333	19	c.	c.	PROPN
easat-6021	333	20	parisi	parisi	PROPN
easat-6021	333	21	,	,	PUNCT
easat-6021	333	22	and	and	CCONJ
easat-6021	333	23	j.	j.	PROPN
easat-6021	333	24	c.	c.	PROPN
easat-6021	333	25	t.	t.	PROPN
easat-6021	333	26	oyadomari	oyadomari	NOUN
easat-6021	333	27	,	,	PUNCT
easat-6021	333	28	"	"	PUNCT
easat-6021	333	29	role	role	NOUN
easat-6021	333	30	of	of	ADP
easat-6021	333	31	emerging	emerge	VERB
easat-6021	333	32	technologies	technology	NOUN
easat-6021	333	33	in	in	ADP
easat-6021	333	34	accounting	account	VERB
easat-6021	333	35	information	information	NOUN
easat-6021	333	36	systems	system	NOUN
easat-6021	333	37	for	for	ADP
easat-6021	333	38	achieving	achieve	VERB
easat-6021	333	39	strategic	strategic	ADJ
easat-6021	333	40	flexibility	flexibility	NOUN
easat-6021	333	41	through	through	ADP
easat-6021	333	42	decision	decision	NOUN
easat-6021	333	43	-	-	PUNCT
easat-6021	333	44	making	make	VERB
easat-6021	333	45	performance	performance	NOUN
easat-6021	333	46	:	:	PUNCT
easat-6021	333	47	an	an	DET
easat-6021	333	48	exploratory	exploratory	ADJ
easat-6021	333	49	study	study	NOUN
easat-6021	333	50	based	base	VERB
easat-6021	333	51	on	on	ADP
easat-6021	333	52	north	north	PROPN
easat-6021	333	53	american	american	PROPN
easat-6021	333	54	and	and	CCONJ
easat-6021	333	55	south	south	ADJ
easat-6021	333	56	american	american	ADJ
easat-6021	333	57	firms	firm	NOUN
easat-6021	333	58	,	,	PUNCT
easat-6021	333	59	"	"	PUNCT
easat-6021	333	60	global	global	ADJ
easat-6021	333	61	journal	journal	NOUN
easat-6021	333	62	of	of	ADP
easat-6021	333	63	flexible	flexible	ADJ
easat-6021	333	64	systems	system	NOUN
easat-6021	333	65	management	management	NOUN
easat-6021	333	66	,	,	PUNCT
easat-6021	333	67	vol	vol	NOUN
easat-6021	333	68	.	.	PROPN
easat-6021	333	69	24	24	NUM
easat-6021	333	70	,	,	PUNCT
easat-6021	333	71	no	no	INTJ
easat-6021	333	72	.	.	NOUN
easat-6021	333	73	2	2	NUM
easat-6021	333	74	,	,	PUNCT
easat-6021	333	75	pp	pp	ADJ
easat-6021	333	76	.	.	PUNCT
easat-6021	333	77	199	199	NUM
easat-6021	333	78	-	-	SYM
easat-6021	333	79	218	218	NUM
easat-6021	333	80	,	,	PUNCT
easat-6021	333	81	2023	2023	NUM
easat-6021	333	82	.	.	PUNCT
easat-6021	334	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6021	334	2	https://doi.org/10.34109/ijefs.202315203	https://doi.org/10.34109/ijefs.202315203	NOUN
easat-6021	334	3	https://doi.org/10.55267/iadt.07.14051	https://doi.org/10.55267/iadt.07.14051	ADJ
easat-6021	334	4	https://doi.org/10.34109/ijefs.202315211	https://doi.org/10.34109/ijefs.202315211	NOUN
easat-6021	334	5	https://doi.org/10.1504/ijbex.2021.119474	https://doi.org/10.1504/ijbex.2021.119474	PROPN
easat-6021	334	6	501	501	NUM
easat-6021	334	7	edelweiss	edelweiss	PROPN
easat-6021	334	8	applied	apply	VERB
easat-6021	334	9	science	science	NOUN
easat-6021	334	10	and	and	CCONJ
easat-6021	334	11	technology	technology	NOUN
easat-6021	334	12	issn	issn	PROPN
easat-6021	334	13	:	:	PUNCT
easat-6021	334	14	2576	2576	NUM
easat-6021	334	15	-	-	SYM
easat-6021	334	16	8484	8484	NUM
easat-6021	334	17	vol	vol	NOUN
easat-6021	334	18	.	.	PROPN
easat-6021	335	1	9	9	NUM
easat-6021	335	2	,	,	PUNCT
easat-6021	335	3	no	no	INTJ
easat-6021	335	4	.	.	NOUN
easat-6021	336	1	4	4	NUM
easat-6021	336	2	:	:	PUNCT
easat-6021	336	3	489	489	NUM
easat-6021	336	4	-	-	SYM
easat-6021	336	5	502	502	NUM
easat-6021	336	6	,	,	PUNCT
easat-6021	336	7	2025	2025	NUM
easat-6021	336	8	doi	doi	NOUN
easat-6021	336	9	:	:	PUNCT
easat-6021	336	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	336	11	©	©	PROPN
easat-6021	336	12	2025	2025	NUM
easat-6021	336	13	by	by	ADP
easat-6021	336	14	the	the	DET
easat-6021	336	15	authors	author	NOUN
easat-6021	336	16	;	;	PUNCT
easat-6021	336	17	licensee	licensee	PROPN
easat-6021	336	18	learning	learning	NOUN
easat-6021	336	19	gate	gate	NOUN
easat-6021	337	1	[	[	X
easat-6021	337	2	18	18	NUM
easat-6021	337	3	]	]	X
easat-6021	337	4	c.	c.	PROPN
easat-6021	337	5	hütten	hütten	PROPN
easat-6021	337	6	and	and	CCONJ
easat-6021	337	7	c.	c.	PROPN
easat-6021	337	8	sessar	sessar	PROPN
easat-6021	337	9	,	,	PUNCT
easat-6021	337	10	"	"	PUNCT
easat-6021	337	11	international	international	ADJ
easat-6021	337	12	accounting	accounting	NOUN
easat-6021	337	13	standards	standard	NOUN
easat-6021	337	14	board	board	NOUN
easat-6021	337	15	(	(	PUNCT
easat-6021	337	16	iasb	iasb	PROPN
easat-6021	337	17	)	)	PUNCT
easat-6021	337	18	,	,	PUNCT
easat-6021	337	19	"	"	PUNCT
easat-6021	337	20	2011	2011	NUM
easat-6021	337	21	.	.	PUNCT
easat-6021	338	1	[	[	X
easat-6021	338	2	19	19	NUM
easat-6021	338	3	]	]	PUNCT
easat-6021	338	4	m.	m.	NOUN
easat-6021	338	5	salehi	salehi	PROPN
easat-6021	338	6	,	,	PUNCT
easat-6021	338	7	g.	g.	PROPN
easat-6021	338	8	zimon	zimon	PROPN
easat-6021	338	9	,	,	PUNCT
easat-6021	338	10	h.	h.	PROPN
easat-6021	338	11	tarighi	tarighi	PROPN
easat-6021	338	12	,	,	PUNCT
easat-6021	338	13	and	and	CCONJ
easat-6021	338	14	j.	j.	PROPN
easat-6021	338	15	gholamzadeh	gholamzadeh	PROPN
easat-6021	338	16	,	,	PUNCT
easat-6021	338	17	"	"	PUNCT
easat-6021	338	18	the	the	DET
easat-6021	338	19	effect	effect	NOUN
easat-6021	338	20	of	of	ADP
easat-6021	338	21	mandatory	mandatory	ADJ
easat-6021	338	22	audit	audit	NOUN
easat-6021	338	23	firm	firm	ADJ
easat-6021	338	24	rotation	rotation	NOUN
easat-6021	338	25	on	on	ADP
easat-6021	338	26	earnings	earning	NOUN
easat-6021	338	27	management	management	NOUN
easat-6021	338	28	and	and	CCONJ
easat-6021	338	29	audit	audit	NOUN
easat-6021	338	30	fees	fee	NOUN
easat-6021	338	31	:	:	PUNCT
easat-6021	338	32	evidence	evidence	NOUN
easat-6021	338	33	from	from	ADP
easat-6021	338	34	iran	iran	PROPN
easat-6021	338	35	,	,	PUNCT
easat-6021	338	36	"	"	PUNCT
easat-6021	338	37	journal	journal	NOUN
easat-6021	338	38	of	of	ADP
easat-6021	338	39	risk	risk	NOUN
easat-6021	338	40	and	and	CCONJ
easat-6021	338	41	financial	financial	ADJ
easat-6021	338	42	management	management	NOUN
easat-6021	338	43	,	,	PUNCT
easat-6021	338	44	vol	vol	NOUN
easat-6021	338	45	.	.	PROPN
easat-6021	338	46	15	15	NUM
easat-6021	338	47	,	,	PUNCT
easat-6021	338	48	no	no	INTJ
easat-6021	338	49	.	.	NOUN
easat-6021	338	50	3	3	NUM
easat-6021	338	51	,	,	PUNCT
easat-6021	338	52	p.	p.	NOUN
easat-6021	338	53	102	102	NUM
easat-6021	338	54	,	,	PUNCT
easat-6021	338	55	2022	2022	NUM
easat-6021	338	56	.	.	PUNCT
easat-6021	339	1	[	[	X
easat-6021	339	2	20	20	NUM
easat-6021	339	3	]	]	PUNCT
easat-6021	339	4	r.	r.	PROPN
easat-6021	339	5	jones	jones	PROPN
easat-6021	339	6	,	,	PUNCT
easat-6021	339	7	j.	j.	PROPN
easat-6021	339	8	murphy	murphy	PROPN
easat-6021	339	9	,	,	PUNCT
easat-6021	339	10	and	and	CCONJ
easat-6021	339	11	m.	m.	NOUN
easat-6021	339	12	noguer	noguer	PROPN
easat-6021	339	13	,	,	PUNCT
easat-6021	339	14	"	"	PUNCT
easat-6021	339	15	simulation	simulation	NOUN
easat-6021	339	16	of	of	ADP
easat-6021	339	17	climate	climate	NOUN
easat-6021	339	18	change	change	NOUN
easat-6021	339	19	over	over	ADP
easat-6021	339	20	europe	europe	PROPN
easat-6021	339	21	using	use	VERB
easat-6021	339	22	a	a	DET
easat-6021	339	23	nested	nested	ADJ
easat-6021	339	24	regional‐	regional‐	NOUN
easat-6021	339	25	climate	climate	NOUN
easat-6021	339	26	model	model	NOUN
easat-6021	339	27	.	.	PUNCT
easat-6021	340	1	i	i	PRON
easat-6021	340	2	:	:	PUNCT
easat-6021	340	3	assessment	assessment	NOUN
easat-6021	340	4	of	of	ADP
easat-6021	340	5	control	control	NOUN
easat-6021	340	6	climate	climate	NOUN
easat-6021	340	7	,	,	PUNCT
easat-6021	340	8	including	include	VERB
easat-6021	340	9	sensitivity	sensitivity	NOUN
easat-6021	340	10	to	to	ADP
easat-6021	340	11	location	location	NOUN
easat-6021	340	12	of	of	ADP
easat-6021	340	13	lateral	lateral	ADJ
easat-6021	340	14	boundaries	boundary	NOUN
easat-6021	340	15	,	,	PUNCT
easat-6021	340	16	"	"	PUNCT
easat-6021	340	17	quarterly	quarterly	ADJ
easat-6021	340	18	journal	journal	NOUN
easat-6021	340	19	of	of	ADP
easat-6021	340	20	the	the	DET
easat-6021	340	21	royal	royal	ADJ
easat-6021	340	22	meteorological	meteorological	ADJ
easat-6021	340	23	society	society	NOUN
easat-6021	340	24	,	,	PUNCT
easat-6021	340	25	vol	vol	NOUN
easat-6021	340	26	.	.	PROPN
easat-6021	340	27	121	121	NUM
easat-6021	340	28	,	,	PUNCT
easat-6021	340	29	no	no	INTJ
easat-6021	340	30	.	.	NOUN
easat-6021	340	31	526	526	NUM
easat-6021	340	32	,	,	PUNCT
easat-6021	340	33	pp	pp	ADJ
easat-6021	340	34	.	.	PUNCT
easat-6021	340	35	1413	1413	NUM
easat-6021	340	36	-	-	SYM
easat-6021	340	37	1449	1449	NUM
easat-6021	340	38	,	,	PUNCT
easat-6021	340	39	1995	1995	NUM
easat-6021	340	40	.	.	PUNCT
easat-6021	341	1	[	[	X
easat-6021	341	2	21	21	NUM
easat-6021	341	3	]	]	X
easat-6021	341	4	c.	c.	PROPN
easat-6021	341	5	hassamo	hassamo	PROPN
easat-6021	341	6	,	,	PUNCT
easat-6021	341	7	"	"	PUNCT
easat-6021	341	8	the	the	DET
easat-6021	341	9	relationship	relationship	NOUN
easat-6021	341	10	between	between	ADP
easat-6021	341	11	auditor	auditor	NOUN
easat-6021	341	12	changes	change	NOUN
easat-6021	341	13	and	and	CCONJ
easat-6021	341	14	earnings	earning	NOUN
easat-6021	341	15	management	management	NOUN
easat-6021	341	16	:	:	PUNCT
easat-6021	341	17	analysis	analysis	NOUN
easat-6021	341	18	of	of	ADP
easat-6021	341	19	portuguese	portuguese	ADJ
easat-6021	341	20	and	and	CCONJ
easat-6021	341	21	spanish	spanish	ADJ
easat-6021	341	22	private	private	ADJ
easat-6021	341	23	companies	company	NOUN
easat-6021	341	24	between	between	ADP
easat-6021	341	25	2013	2013	NUM
easat-6021	341	26	and	and	CCONJ
easat-6021	341	27	2019	2019	NUM
easat-6021	341	28	,	,	PUNCT
easat-6021	341	29	"	"	PUNCT
easat-6021	341	30	master	master	NOUN
easat-6021	341	31	's	's	PART
easat-6021	341	32	thesis	thesis	NOUN
easat-6021	341	33	,	,	PUNCT
easat-6021	341	34	iscte	iscte	NOUN
easat-6021	341	35	-	-	PUNCT
easat-6021	341	36	instituto	instituto	PROPN
easat-6021	341	37	universitario	universitario	PROPN
easat-6021	341	38	de	de	PROPN
easat-6021	341	39	lisboa	lisboa	PROPN
easat-6021	341	40	(	(	PUNCT
easat-6021	341	41	portugal	portugal	PROPN
easat-6021	341	42	)	)	PUNCT
easat-6021	341	43	,	,	PUNCT
easat-6021	341	44	2020	2020	NUM
easat-6021	341	45	.	.	PUNCT
easat-6021	342	1	[	[	X
easat-6021	342	2	22	22	NUM
easat-6021	342	3	]	]	PUNCT
easat-6021	342	4	a.	a.	NOUN
easat-6021	342	5	dayanandan	dayanandan	PROPN
easat-6021	342	6	and	and	CCONJ
easat-6021	342	7	s.	s.	PROPN
easat-6021	342	8	kuntluru	kuntluru	PROPN
easat-6021	342	9	,	,	PUNCT
easat-6021	342	10	"	"	PUNCT
easat-6021	342	11	mandatory	mandatory	ADJ
easat-6021	342	12	auditor	auditor	NOUN
easat-6021	342	13	rotation	rotation	NOUN
easat-6021	342	14	and	and	CCONJ
easat-6021	342	15	audit	audit	NOUN
easat-6021	342	16	quality	quality	NOUN
easat-6021	342	17	,	,	PUNCT
easat-6021	342	18	"	"	PUNCT
easat-6021	342	19	international	international	ADJ
easat-6021	342	20	journal	journal	NOUN
easat-6021	342	21	of	of	ADP
easat-6021	342	22	accounting	accounting	PROPN
easat-6021	342	23	&	&	CCONJ
easat-6021	342	24	information	information	NOUN
easat-6021	342	25	management	management	PROPN
easat-6021	342	26	,	,	PUNCT
easat-6021	342	27	vol	vol	NOUN
easat-6021	342	28	.	.	PROPN
easat-6021	342	29	31	31	NUM
easat-6021	342	30	,	,	PUNCT
easat-6021	342	31	no	no	INTJ
easat-6021	342	32	.	.	NOUN
easat-6021	342	33	4	4	NUM
easat-6021	342	34	,	,	PUNCT
easat-6021	342	35	pp	pp	ADJ
easat-6021	342	36	.	.	PUNCT
easat-6021	343	1	585	585	NUM
easat-6021	343	2	-	-	SYM
easat-6021	343	3	599	599	NUM
easat-6021	343	4	,	,	PUNCT
easat-6021	343	5	2023	2023	NUM
easat-6021	343	6	.	.	PUNCT
easat-6021	344	1	[	[	X
easat-6021	344	2	23	23	NUM
easat-6021	344	3	]	]	X
easat-6021	344	4	c.	c.	PROPN
easat-6021	344	5	christian	christian	PROPN
easat-6021	344	6	,	,	PUNCT
easat-6021	344	7	d.	d.	PROPN
easat-6021	344	8	di	di	PROPN
easat-6021	344	9	berardino	berardino	PROPN
easat-6021	344	10	,	,	PUNCT
easat-6021	344	11	and	and	CCONJ
easat-6021	344	12	t.	t.	PROPN
easat-6021	344	13	di	di	NOUN
easat-6021	344	14	cimbrini	cimbrini	PROPN
easat-6021	344	15	,	,	PUNCT
easat-6021	344	16	"	"	PUNCT
easat-6021	344	17	beneish	beneish	ADJ
easat-6021	344	18	m	m	NOUN
easat-6021	344	19	-	-	NOUN
easat-6021	344	20	score	score	NOUN
easat-6021	344	21	and	and	CCONJ
easat-6021	344	22	detection	detection	NOUN
easat-6021	344	23	of	of	ADP
easat-6021	344	24	earnings	earning	NOUN
easat-6021	344	25	management	management	NOUN
easat-6021	344	26	in	in	ADP
easat-6021	344	27	italian	italian	ADJ
easat-6021	344	28	smes	sme	NOUN
easat-6021	344	29	,	,	PUNCT
easat-6021	344	30	"	"	PUNCT
easat-6021	344	31	ratio	ratio	NOUN
easat-6021	344	32	mathematica	mathematica	PROPN
easat-6021	344	33	,	,	PUNCT
easat-6021	344	34	vol	vol	NOUN
easat-6021	344	35	.	.	PROPN
easat-6021	344	36	28	28	NUM
easat-6021	344	37	,	,	PUNCT
easat-6021	344	38	pp	pp	ADJ
easat-6021	344	39	.	.	PUNCT
easat-6021	345	1	65	65	NUM
easat-6021	345	2	-	-	SYM
easat-6021	345	3	83	83	NUM
easat-6021	345	4	,	,	PUNCT
easat-6021	345	5	2015	2015	NUM
easat-6021	345	6	.	.	PUNCT
easat-6021	346	1	[	[	X
easat-6021	346	2	24	24	NUM
easat-6021	346	3	]	]	PUNCT
easat-6021	346	4	j.	j.	PROPN
easat-6021	346	5	a.	a.	PROPN
easat-6021	346	6	ohlson	ohlson	PROPN
easat-6021	346	7	,	,	PUNCT
easat-6021	346	8	"	"	PUNCT
easat-6021	346	9	earnings	earning	NOUN
easat-6021	346	10	,	,	PUNCT
easat-6021	346	11	book	book	NOUN
easat-6021	346	12	values	value	NOUN
easat-6021	346	13	,	,	PUNCT
easat-6021	346	14	and	and	CCONJ
easat-6021	346	15	dividends	dividend	NOUN
easat-6021	346	16	in	in	ADP
easat-6021	346	17	equity	equity	NOUN
easat-6021	346	18	valuation	valuation	NOUN
easat-6021	346	19	,	,	PUNCT
easat-6021	346	20	"	"	PUNCT
easat-6021	346	21	contemporary	contemporary	ADJ
easat-6021	346	22	accounting	accounting	NOUN
easat-6021	346	23	research	research	NOUN
easat-6021	346	24	,	,	PUNCT
easat-6021	346	25	vol	vol	NOUN
easat-6021	346	26	.	.	PROPN
easat-6021	346	27	11	11	NUM
easat-6021	346	28	,	,	PUNCT
easat-6021	346	29	no	no	INTJ
easat-6021	346	30	.	.	NOUN
easat-6021	346	31	2	2	NUM
easat-6021	346	32	,	,	PUNCT
easat-6021	346	33	pp	pp	ADJ
easat-6021	346	34	.	.	PUNCT
easat-6021	347	1	661	661	NUM
easat-6021	347	2	-	-	SYM
easat-6021	347	3	687	687	NUM
easat-6021	347	4	,	,	PUNCT
easat-6021	347	5	1995	1995	NUM
easat-6021	347	6	.	.	PUNCT
easat-6021	348	1	[	[	X
easat-6021	348	2	25	25	NUM
easat-6021	348	3	]	]	PUNCT
easat-6021	348	4	h.	h.	NOUN
easat-6021	348	5	flayyih	flayyih	PROPN
easat-6021	348	6	,	,	PUNCT
easat-6021	348	7	h.	h.	PROPN
easat-6021	348	8	hadi	hadi	PROPN
easat-6021	348	9	,	,	PUNCT
easat-6021	348	10	g.	g.	PROPN
easat-6021	348	11	al	al	PROPN
easat-6021	348	12	-	-	PUNCT
easat-6021	348	13	shiblawi	shiblawi	PROPN
easat-6021	348	14	,	,	PUNCT
easat-6021	348	15	and	and	CCONJ
easat-6021	348	16	w.	w.	PROPN
easat-6021	348	17	khiari	khiari	PROPN
easat-6021	348	18	,	,	PUNCT
easat-6021	348	19	"	"	PUNCT
easat-6021	348	20	the	the	DET
easat-6021	348	21	effect	effect	NOUN
easat-6021	348	22	of	of	ADP
easat-6021	348	23	audit	audit	NOUN
easat-6021	348	24	team	team	NOUN
easat-6021	348	25	and	and	CCONJ
easat-6021	348	26	audit	audit	NOUN
easat-6021	348	27	committee	committee	NOUN
easat-6021	348	28	performance	performance	NOUN
easat-6021	348	29	on	on	ADP
easat-6021	348	30	the	the	DET
easat-6021	348	31	quality	quality	NOUN
easat-6021	348	32	of	of	ADP
easat-6021	348	33	audit	audit	NOUN
easat-6021	348	34	,	,	PUNCT
easat-6021	348	35	"	"	PUNCT
easat-6021	348	36	journal	journal	NOUN
easat-6021	348	37	of	of	ADP
easat-6021	348	38	governance	governance	NOUN
easat-6021	348	39	and	and	CCONJ
easat-6021	348	40	regulafion	regulafion	NOUN
easat-6021	348	41	,	,	PUNCT
easat-6021	348	42	vol	vol	NOUN
easat-6021	348	43	.	.	PROPN
easat-6021	348	44	13	13	NUM
easat-6021	348	45	,	,	PUNCT
easat-6021	348	46	no	no	INTJ
easat-6021	348	47	.	.	NOUN
easat-6021	348	48	2	2	NUM
easat-6021	348	49	,	,	PUNCT
easat-6021	348	50	pp	pp	ADJ
easat-6021	348	51	.	.	PUNCT
easat-6021	349	1	59	59	NUM
easat-6021	349	2	-	-	SYM
easat-6021	349	3	67	67	NUM
easat-6021	349	4	,	,	PUNCT
easat-6021	349	5	2024	2024	NUM
easat-6021	349	6	.	.	PUNCT
easat-6021	350	1	https://doi.org/10.22495/jgrv13i2art5	https://doi.org/10.22495/jgrv13i2art5	PROPN
easat-6021	351	1	[	[	X
easat-6021	351	2	26	26	NUM
easat-6021	351	3	]	]	PUNCT
easat-6021	351	4	s.	s.	PROPN
easat-6021	351	5	liu	liu	PROPN
easat-6021	351	6	,	,	PUNCT
easat-6021	351	7	l.	l.	PROPN
easat-6021	351	8	lu	lu	PROPN
easat-6021	351	9	,	,	PUNCT
easat-6021	351	10	and	and	CCONJ
easat-6021	351	11	y.	y.	PROPN
easat-6021	351	12	wu	wu	PROPN
easat-6021	351	13	,	,	PUNCT
easat-6021	351	14	"	"	PUNCT
easat-6021	351	15	the	the	DET
easat-6021	351	16	role	role	NOUN
easat-6021	351	17	of	of	ADP
easat-6021	351	18	spes	spe	NOUN
easat-6021	351	19	in	in	ADP
easat-6021	351	20	the	the	DET
easat-6021	351	21	enron	enron	PROPN
easat-6021	351	22	scandal	scandal	NOUN
easat-6021	351	23	and	and	CCONJ
easat-6021	351	24	its	its	PRON
easat-6021	351	25	implications	implication	NOUN
easat-6021	351	26	for	for	ADP
easat-6021	351	27	china	china	PROPN
easat-6021	351	28	,	,	PUNCT
easat-6021	351	29	"	"	PUNCT
easat-6021	351	30	presented	present	VERB
easat-6021	351	31	at	at	ADP
easat-6021	351	32	the	the	DET
easat-6021	351	33	in	in	ADP
easat-6021	351	34	2021	2021	NUM
easat-6021	351	35	international	international	ADJ
easat-6021	351	36	conference	conference	NOUN
easat-6021	351	37	on	on	ADP
easat-6021	351	38	financial	financial	ADJ
easat-6021	351	39	management	management	NOUN
easat-6021	351	40	and	and	CCONJ
easat-6021	351	41	economic	economic	ADJ
easat-6021	351	42	transition	transition	NOUN
easat-6021	351	43	(	(	PUNCT
easat-6021	351	44	fmet	fmet	NOUN
easat-6021	351	45	2021	2021	NUM
easat-6021	351	46	)	)	PUNCT
easat-6021	351	47	(	(	PUNCT
easat-6021	351	48	pp	pp	X
easat-6021	351	49	.	.	PUNCT
easat-6021	352	1	1	1	NUM
easat-6021	352	2	-	-	SYM
easat-6021	352	3	6	6	NUM
easat-6021	352	4	)	)	PUNCT
easat-6021	352	5	.	.	PUNCT
easat-6021	353	1	atlantis	atlantis	PROPN
easat-6021	353	2	press	press	PROPN
easat-6021	353	3	,	,	PUNCT
easat-6021	353	4	2021	2021	NUM
easat-6021	353	5	.	.	PUNCT
easat-6021	354	1	[	[	X
easat-6021	354	2	27	27	NUM
easat-6021	354	3	]	]	X
easat-6021	354	4	h.	h.	PROPN
easat-6021	354	5	h.	h.	PROPN
easat-6021	354	6	flayyih	flayyih	PROPN
easat-6021	354	7	,	,	PUNCT
easat-6021	354	8	k.	k.	PROPN
easat-6021	354	9	k.	k.	PROPN
easat-6021	354	10	jawad	jawad	PROPN
easat-6021	354	11	,	,	PUNCT
easat-6021	354	12	and	and	CCONJ
easat-6021	354	13	t.	t.	PROPN
easat-6021	354	14	k.	k.	PROPN
easat-6021	354	15	al	al	PROPN
easat-6021	354	16	-	-	PUNCT
easat-6021	354	17	abedi	abedi	PROPN
easat-6021	354	18	,	,	PUNCT
easat-6021	354	19	"	"	PUNCT
easat-6021	354	20	the	the	DET
easat-6021	354	21	role	role	NOUN
easat-6021	354	22	of	of	ADP
easat-6021	354	23	environmental	environmental	ADJ
easat-6021	354	24	auditing	auditing	NOUN
easat-6021	354	25	in	in	ADP
easat-6021	354	26	achieving	achieve	VERB
easat-6021	354	27	sustainable	sustainable	ADJ
easat-6021	354	28	development	development	NOUN
easat-6021	354	29	:	:	PUNCT
easat-6021	354	30	management	management	NOUN
easat-6021	354	31	systems	system	NOUN
easat-6021	354	32	as	as	ADP
easat-6021	354	33	a	a	DET
easat-6021	354	34	mediator	mediator	NOUN
easat-6021	354	35	,	,	PUNCT
easat-6021	354	36	"	"	PUNCT
easat-6021	354	37	international	international	ADJ
easat-6021	354	38	journal	journal	NOUN
easat-6021	354	39	of	of	ADP
easat-6021	354	40	sustainable	sustainable	ADJ
easat-6021	354	41	development	development	NOUN
easat-6021	354	42	&	&	CCONJ
easat-6021	354	43	planning	planning	NOUN
easat-6021	354	44	,	,	PUNCT
easat-6021	354	45	vol	vol	NOUN
easat-6021	354	46	.	.	PROPN
easat-6021	354	47	19	19	NUM
easat-6021	354	48	,	,	PUNCT
easat-6021	354	49	no	no	INTJ
easat-6021	354	50	.	.	NOUN
easat-6021	354	51	4	4	NUM
easat-6021	354	52	,	,	PUNCT
easat-6021	354	53	pp	pp	ADJ
easat-6021	354	54	.	.	PUNCT
easat-6021	354	55	1253–1260	1253–1260	NUM
easat-6021	354	56	,	,	PUNCT
easat-6021	354	57	2024	2024	NUM
easat-6021	354	58	.	.	PUNCT
easat-6021	355	1	https://doi.org/10.18280/ijsdp.190403	https://doi.org/10.18280/ijsdp.190403	NOUN
easat-6021	356	1	[	[	X
easat-6021	356	2	28	28	NUM
easat-6021	356	3	]	]	X
easat-6021	356	4	m.	m.	PROPN
easat-6021	356	5	r.	r.	PROPN
easat-6021	356	6	sanni	sanni	PROPN
easat-6021	356	7	,	,	PUNCT
easat-6021	356	8	"	"	PUNCT
easat-6021	356	9	the	the	DET
easat-6021	356	10	future	future	NOUN
easat-6021	356	11	of	of	ADP
easat-6021	356	12	auditing	auditing	NOUN
easat-6021	356	13	profession	profession	NOUN
easat-6021	356	14	in	in	ADP
easat-6021	356	15	the	the	DET
easat-6021	356	16	face	face	NOUN
easat-6021	356	17	of	of	ADP
easat-6021	356	18	auditors’liability	auditors’liability	NOUN
easat-6021	356	19	:	:	PUNCT
easat-6021	356	20	a	a	DET
easat-6021	356	21	review	review	NOUN
easat-6021	356	22	of	of	ADP
easat-6021	356	23	literature	literature	NOUN
easat-6021	356	24	,	,	PUNCT
easat-6021	356	25	"	"	PUNCT
easat-6021	356	26	future	future	ADJ
easat-6021	356	27	,	,	PUNCT
easat-6021	356	28	vol	vol	NOUN
easat-6021	356	29	.	.	PROPN
easat-6021	356	30	7	7	NUM
easat-6021	356	31	,	,	PUNCT
easat-6021	356	32	no	no	INTJ
easat-6021	356	33	.	.	NOUN
easat-6021	356	34	1	1	NUM
easat-6021	356	35	,	,	PUNCT
easat-6021	356	36	2024	2024	NUM
easat-6021	356	37	.	.	PUNCT
easat-6021	357	1	[	[	X
easat-6021	357	2	29	29	NUM
easat-6021	357	3	]	]	X
easat-6021	357	4	p.	p.	NOUN
easat-6021	357	5	roszkowska	roszkowska	NOUN
easat-6021	357	6	,	,	PUNCT
easat-6021	357	7	"	"	PUNCT
easat-6021	357	8	fintech	fintech	NOUN
easat-6021	357	9	in	in	ADP
easat-6021	357	10	financial	financial	ADJ
easat-6021	357	11	reporting	reporting	NOUN
easat-6021	357	12	and	and	CCONJ
easat-6021	357	13	audit	audit	NOUN
easat-6021	357	14	for	for	ADP
easat-6021	357	15	fraud	fraud	NOUN
easat-6021	357	16	prevention	prevention	NOUN
easat-6021	357	17	and	and	CCONJ
easat-6021	357	18	safeguarding	safeguard	VERB
easat-6021	357	19	equity	equity	NOUN
easat-6021	357	20	investments	investment	NOUN
easat-6021	357	21	,	,	PUNCT
easat-6021	357	22	"	"	PUNCT
easat-6021	357	23	journal	journal	NOUN
easat-6021	357	24	of	of	ADP
easat-6021	357	25	accounting	accounting	NOUN
easat-6021	357	26	&	&	CCONJ
easat-6021	357	27	organizational	organizational	ADJ
easat-6021	357	28	change	change	NOUN
easat-6021	357	29	,	,	PUNCT
easat-6021	357	30	vol	vol	NOUN
easat-6021	357	31	.	.	PROPN
easat-6021	357	32	17	17	NUM
easat-6021	357	33	,	,	PUNCT
easat-6021	357	34	no	no	INTJ
easat-6021	357	35	.	.	NOUN
easat-6021	357	36	2	2	NUM
easat-6021	357	37	,	,	PUNCT
easat-6021	357	38	pp	pp	ADJ
easat-6021	357	39	.	.	PUNCT
easat-6021	358	1	164	164	NUM
easat-6021	358	2	-	-	SYM
easat-6021	358	3	196	196	NUM
easat-6021	358	4	,	,	PUNCT
easat-6021	358	5	2021	2021	NUM
easat-6021	358	6	.	.	PUNCT
easat-6021	359	1	[	[	X
easat-6021	359	2	30	30	NUM
easat-6021	359	3	]	]	PUNCT
easat-6021	359	4	a.	a.	NOUN
easat-6021	359	5	maleki	maleki	NOUN
easat-6021	359	6	,	,	PUNCT
easat-6021	359	7	z.	z.	PROPN
easat-6021	359	8	dianiti	dianiti	PROPN
easat-6021	359	9	deilami	deilami	PROPN
easat-6021	359	10	,	,	PUNCT
easat-6021	359	11	and	and	CCONJ
easat-6021	359	12	d.	d.	PROPN
easat-6021	359	13	haseli	haseli	PROPN
easat-6021	359	14	,	,	PUNCT
easat-6021	359	15	"	"	PUNCT
easat-6021	359	16	exploring	explore	VERB
easat-6021	359	17	social	social	ADJ
easat-6021	359	18	networks	network	NOUN
easat-6021	359	19	and	and	CCONJ
easat-6021	359	20	conceptual	conceptual	ADJ
easat-6021	359	21	structure	structure	NOUN
easat-6021	359	22	in	in	ADP
easat-6021	359	23	accounting	accounting	NOUN
easat-6021	359	24	research	research	NOUN
easat-6021	359	25	:	:	PUNCT
easat-6021	359	26	a	a	DET
easat-6021	359	27	study	study	NOUN
easat-6021	359	28	of	of	ADP
easat-6021	359	29	scientific	scientific	ADJ
easat-6021	359	30	collaboration	collaboration	NOUN
easat-6021	359	31	and	and	CCONJ
easat-6021	359	32	word	word	NOUN
easat-6021	359	33	co	co	NOUN
easat-6021	359	34	-	-	NOUN
easat-6021	359	35	occurrence	occurrence	NOUN
easat-6021	359	36	,	,	PUNCT
easat-6021	359	37	"	"	PUNCT
easat-6021	359	38	international	international	ADJ
easat-6021	359	39	journal	journal	NOUN
easat-6021	359	40	of	of	ADP
easat-6021	359	41	information	information	NOUN
easat-6021	359	42	science	science	NOUN
easat-6021	359	43	and	and	CCONJ
easat-6021	359	44	management	management	NOUN
easat-6021	359	45	,	,	PUNCT
easat-6021	359	46	vol	vol	NOUN
easat-6021	359	47	.	.	PROPN
easat-6021	359	48	22	22	NUM
easat-6021	359	49	,	,	PUNCT
easat-6021	359	50	no	no	INTJ
easat-6021	359	51	.	.	NOUN
easat-6021	359	52	3	3	NUM
easat-6021	359	53	,	,	PUNCT
easat-6021	359	54	pp	pp	ADJ
easat-6021	359	55	.	.	PUNCT
easat-6021	360	1	39	39	NUM
easat-6021	360	2	-	-	SYM
easat-6021	360	3	61	61	NUM
easat-6021	360	4	,	,	PUNCT
easat-6021	360	5	2024	2024	NUM
easat-6021	360	6	.	.	PUNCT
easat-6021	361	1	[	[	X
easat-6021	361	2	31	31	NUM
easat-6021	361	3	]	]	PUNCT
easat-6021	361	4	p.	p.	NOUN
easat-6021	361	5	anggraini	anggraini	NOUN
easat-6021	361	6	,	,	PUNCT
easat-6021	361	7	"	"	PUNCT
easat-6021	361	8	mandatory	mandatory	ADJ
easat-6021	361	9	auditor	auditor	NOUN
easat-6021	361	10	rotation	rotation	NOUN
easat-6021	361	11	:	:	PUNCT
easat-6021	361	12	the	the	DET
easat-6021	361	13	perceived	perceive	VERB
easat-6021	361	14	benefits	benefit	NOUN
easat-6021	361	15	and	and	CCONJ
easat-6021	361	16	drawbacks	drawback	NOUN
easat-6021	361	17	(	(	PUNCT
easat-6021	361	18	a	a	DET
easat-6021	361	19	case	case	NOUN
easat-6021	361	20	study	study	NOUN
easat-6021	361	21	in	in	ADP
easat-6021	361	22	bpk	bpk	PROPN
easat-6021	361	23	)	)	PUNCT
easat-6021	361	24	,	,	PUNCT
easat-6021	361	25	"	"	PUNCT
easat-6021	361	26	journal	journal	NOUN
easat-6021	361	27	of	of	ADP
easat-6021	361	28	state	state	PROPN
easat-6021	361	29	financial	financial	ADJ
easat-6021	361	30	governance	governance	NOUN
easat-6021	361	31	and	and	CCONJ
easat-6021	361	32	accountability	accountability	NOUN
easat-6021	361	33	,	,	PUNCT
easat-6021	361	34	vol	vol	NOUN
easat-6021	361	35	.	.	PROPN
easat-6021	361	36	6	6	NUM
easat-6021	361	37	,	,	PUNCT
easat-6021	361	38	no	no	INTJ
easat-6021	361	39	.	.	NOUN
easat-6021	361	40	1	1	NUM
easat-6021	361	41	,	,	PUNCT
easat-6021	361	42	pp	pp	ADJ
easat-6021	361	43	.	.	PUNCT
easat-6021	362	1	35	35	NUM
easat-6021	362	2	-	-	SYM
easat-6021	362	3	55	55	NUM
easat-6021	362	4	,	,	PUNCT
easat-6021	362	5	2020	2020	NUM
easat-6021	362	6	.	.	PUNCT
easat-6021	363	1	[	[	X
easat-6021	363	2	32	32	NUM
easat-6021	363	3	]	]	PUNCT
easat-6021	363	4	n.	n.	PROPN
easat-6021	363	5	n.	n.	PROPN
easat-6021	363	6	a.	a.	PROPN
easat-6021	363	7	suryandari	suryandari	PROPN
easat-6021	363	8	,	,	PUNCT
easat-6021	363	9	a.	a.	NOUN
easat-6021	363	10	yuesti	yuesti	PROPN
easat-6021	363	11	,	,	PUNCT
easat-6021	363	12	and	and	CCONJ
easat-6021	363	13	i.	i.	PROPN
easat-6021	363	14	m.	m.	PROPN
easat-6021	363	15	suryawan	suryawan	PROPN
easat-6021	363	16	,	,	PUNCT
easat-6021	363	17	"	"	PUNCT
easat-6021	363	18	fraud	fraud	NOUN
easat-6021	363	19	risk	risk	NOUN
easat-6021	363	20	and	and	CCONJ
easat-6021	363	21	earnings	earning	NOUN
easat-6021	363	22	management	management	NOUN
easat-6021	363	23	,	,	PUNCT
easat-6021	363	24	"	"	PUNCT
easat-6021	363	25	journal	journal	NOUN
easat-6021	363	26	of	of	ADP
easat-6021	363	27	management	management	NOUN
easat-6021	363	28	,	,	PUNCT
easat-6021	363	29	vol	vol	NOUN
easat-6021	363	30	.	.	PROPN
easat-6021	363	31	7	7	NUM
easat-6021	363	32	,	,	PUNCT
easat-6021	363	33	no	no	INTJ
easat-6021	363	34	.	.	NOUN
easat-6021	363	35	1	1	NUM
easat-6021	363	36	,	,	PUNCT
easat-6021	363	37	pp	pp	ADJ
easat-6021	363	38	.	.	PUNCT
easat-6021	364	1	43	43	NUM
easat-6021	364	2	-	-	SYM
easat-6021	364	3	51	51	NUM
easat-6021	364	4	,	,	PUNCT
easat-6021	364	5	2019	2019	NUM
easat-6021	364	6	.	.	PUNCT
easat-6021	365	1	[	[	X
easat-6021	365	2	33	33	NUM
easat-6021	365	3	]	]	PUNCT
easat-6021	365	4	r.	r.	PROPN
easat-6021	365	5	quick	quick	PROPN
easat-6021	365	6	and	and	CCONJ
easat-6021	365	7	f.	f.	PROPN
easat-6021	365	8	schmidt	schmidt	PROPN
easat-6021	365	9	,	,	PUNCT
easat-6021	365	10	"	"	PUNCT
easat-6021	365	11	do	do	AUX
easat-6021	365	12	audit	audit	NOUN
easat-6021	365	13	firm	firm	ADJ
easat-6021	365	14	rotation	rotation	NOUN
easat-6021	365	15	,	,	PUNCT
easat-6021	365	16	auditor	auditor	NOUN
easat-6021	365	17	retention	retention	NOUN
easat-6021	365	18	,	,	PUNCT
easat-6021	365	19	and	and	CCONJ
easat-6021	365	20	joint	joint	ADJ
easat-6021	365	21	audits	audits	NOUN
easat-6021	365	22	matter?–an	matter?–an	PROPN
easat-6021	365	23	experimental	experimental	ADJ
easat-6021	365	24	investigation	investigation	NOUN
easat-6021	365	25	of	of	ADP
easat-6021	365	26	bank	bank	NOUN
easat-6021	365	27	directors	director	NOUN
easat-6021	365	28	'	'	PART
easat-6021	365	29	and	and	CCONJ
easat-6021	365	30	institutional	institutional	ADJ
easat-6021	365	31	investors	investor	NOUN
easat-6021	365	32	'	'	PART
easat-6021	365	33	perceptions	perception	NOUN
easat-6021	365	34	,	,	PUNCT
easat-6021	365	35	"	"	PUNCT
easat-6021	365	36	journal	journal	NOUN
easat-6021	365	37	of	of	ADP
easat-6021	365	38	accounting	accounting	NOUN
easat-6021	365	39	literature	literature	PROPN
easat-6021	365	40	,	,	PUNCT
easat-6021	365	41	vol	vol	NOUN
easat-6021	365	42	.	.	PROPN
easat-6021	365	43	41	41	NUM
easat-6021	365	44	,	,	PUNCT
easat-6021	365	45	no	no	INTJ
easat-6021	365	46	.	.	NOUN
easat-6021	365	47	1	1	NUM
easat-6021	365	48	,	,	PUNCT
easat-6021	365	49	pp	pp	ADJ
easat-6021	365	50	.	.	PUNCT
easat-6021	366	1	1	1	NUM
easat-6021	366	2	-	-	SYM
easat-6021	366	3	21	21	NUM
easat-6021	366	4	,	,	PUNCT
easat-6021	366	5	2018	2018	NUM
easat-6021	366	6	.	.	PUNCT
easat-6021	367	1	[	[	X
easat-6021	367	2	34	34	NUM
easat-6021	367	3	]	]	X
easat-6021	367	4	r.	r.	PROPN
easat-6021	367	5	a.	a.	PROPN
easat-6021	367	6	hammoud	hammoud	PROPN
easat-6021	367	7	and	and	CCONJ
easat-6021	367	8	q.	q.	PROPN
easat-6021	367	9	a.	a.	PROPN
easat-6021	367	10	al	al	PROPN
easat-6021	367	11	fatlawi	fatlawi	PROPN
easat-6021	367	12	,	,	PUNCT
easat-6021	367	13	"	"	PUNCT
easat-6021	367	14	the	the	DET
easat-6021	367	15	importance	importance	NOUN
easat-6021	367	16	of	of	ADP
easat-6021	367	17	rotating	rotate	VERB
easat-6021	367	18	in	in	ADP
easat-6021	367	19	promoting	promote	VERB
easat-6021	367	20	neutral	neutral	ADJ
easat-6021	367	21	and	and	CCONJ
easat-6021	367	22	objective	objective	ADJ
easat-6021	367	23	auditor	auditor	NOUN
easat-6021	367	24	,	,	PUNCT
easat-6021	367	25	"	"	PUNCT
easat-6021	367	26	resmilitaris	resmilitaris	NOUN
easat-6021	367	27	,	,	PUNCT
easat-6021	367	28	vol	vol	NOUN
easat-6021	367	29	.	.	PROPN
easat-6021	367	30	13	13	NUM
easat-6021	367	31	,	,	PUNCT
easat-6021	367	32	no	no	INTJ
easat-6021	367	33	.	.	NOUN
easat-6021	367	34	2	2	NUM
easat-6021	367	35	,	,	PUNCT
easat-6021	367	36	pp	pp	ADJ
easat-6021	367	37	.	.	PUNCT
easat-6021	367	38	2964	2964	NUM
easat-6021	367	39	-	-	SYM
easat-6021	367	40	2970	2970	NUM
easat-6021	367	41	,	,	PUNCT
easat-6021	367	42	2023	2023	NUM
easat-6021	367	43	.	.	PUNCT
easat-6021	368	1	[	[	X
easat-6021	368	2	35	35	NUM
easat-6021	368	3	]	]	X
easat-6021	368	4	h.	h.	PROPN
easat-6021	368	5	h.	h.	PROPN
easat-6021	368	6	flayyih	flayyih	PROPN
easat-6021	368	7	and	and	CCONJ
easat-6021	368	8	w.	w.	PROPN
easat-6021	368	9	khiari	khiari	PROPN
easat-6021	368	10	,	,	PUNCT
easat-6021	368	11	"	"	PUNCT
easat-6021	368	12	an	an	DET
easat-6021	368	13	empirical	empirical	ADJ
easat-6021	368	14	study	study	NOUN
easat-6021	368	15	to	to	PART
easat-6021	368	16	detect	detect	VERB
easat-6021	368	17	agency	agency	NOUN
easat-6021	368	18	problems	problem	NOUN
easat-6021	368	19	in	in	ADP
easat-6021	368	20	listed	list	VERB
easat-6021	368	21	corporations	corporation	NOUN
easat-6021	368	22	:	:	PUNCT
easat-6021	368	23	an	an	DET
easat-6021	368	24	emerging	emerge	VERB
easat-6021	368	25	market	market	NOUN
easat-6021	368	26	study	study	NOUN
easat-6021	368	27	,	,	PUNCT
easat-6021	368	28	"	"	PUNCT
easat-6021	368	29	journal	journal	NOUN
easat-6021	368	30	of	of	ADP
easat-6021	368	31	governance	governance	NOUN
easat-6021	368	32	and	and	CCONJ
easat-6021	368	33	regulation	regulation	NOUN
easat-6021	368	34	,	,	PUNCT
easat-6021	368	35	vol	vol	NOUN
easat-6021	368	36	.	.	PROPN
easat-6021	369	1	12	12	NUM
easat-6021	369	2	,	,	PUNCT
easat-6021	369	3	no	no	INTJ
easat-6021	369	4	.	.	NOUN
easat-6021	369	5	1	1	NUM
easat-6021	369	6	,	,	PUNCT
easat-6021	369	7	2023	2023	NUM
easat-6021	369	8	.	.	PUNCT
easat-6021	369	9	https://doi.org/10.22495/jgrv12i1siart1	https://doi.org/10.22495/jgrv12i1siart1	PROPN
easat-6021	370	1	[	[	X
easat-6021	370	2	36	36	NUM
easat-6021	370	3	]	]	PUNCT
easat-6021	370	4	a.	a.	PROPN
easat-6021	370	5	al	al	PROPN
easat-6021	370	6	-	-	PUNCT
easat-6021	370	7	qudah	qudah	PROPN
easat-6021	370	8	and	and	CCONJ
easat-6021	370	9	m.	m.	PROPN
easat-6021	370	10	m.	m.	PROPN
easat-6021	370	11	amin	amin	PROPN
easat-6021	370	12	,	,	PUNCT
easat-6021	370	13	"	"	PUNCT
easat-6021	370	14	the	the	DET
easat-6021	370	15	impacts	impact	NOUN
easat-6021	370	16	of	of	ADP
easat-6021	370	17	the	the	DET
easat-6021	370	18	administrative	administrative	ADJ
easat-6021	370	19	liquidation	liquidation	NOUN
easat-6021	370	20	procedure	procedure	NOUN
easat-6021	370	21	according	accord	VERB
easat-6021	370	22	to	to	ADP
easat-6021	370	23	the	the	DET
easat-6021	370	24	latest	late	ADJ
easat-6021	370	25	saudi	saudi	ADJ
easat-6021	370	26	bankruptcy	bankruptcy	NOUN
easat-6021	370	27	law	law	NOUN
easat-6021	370	28	2018	2018	NUM
easat-6021	370	29	,	,	PUNCT
easat-6021	370	30	"	"	PUNCT
easat-6021	370	31	journal	journal	NOUN
easat-6021	370	32	of	of	ADP
easat-6021	370	33	legal	legal	ADJ
easat-6021	370	34	and	and	CCONJ
easat-6021	370	35	economic	economic	ADJ
easat-6021	370	36	studies	study	NOUN
easat-6021	370	37	,	,	PUNCT
easat-6021	370	38	vol	vol	NOUN
easat-6021	370	39	.	.	PROPN
easat-6021	370	40	8	8	NUM
easat-6021	370	41	,	,	PUNCT
easat-6021	370	42	no	no	INTJ
easat-6021	370	43	.	.	NOUN
easat-6021	370	44	2	2	NUM
easat-6021	370	45	,	,	PUNCT
easat-6021	370	46	pp	pp	ADJ
easat-6021	370	47	.	.	PUNCT
easat-6021	370	48	1564	1564	NUM
easat-6021	370	49	-	-	SYM
easat-6021	370	50	1580	1580	NUM
easat-6021	370	51	,	,	PUNCT
easat-6021	370	52	2022	2022	NUM
easat-6021	370	53	.	.	PUNCT
easat-6021	371	1	[	[	X
easat-6021	371	2	37	37	NUM
easat-6021	371	3	]	]	X
easat-6021	371	4	y.	y.	PROPN
easat-6021	371	5	m.	m.	PROPN
easat-6021	371	6	sellami	sellami	PROPN
easat-6021	371	7	and	and	CCONJ
easat-6021	371	8	i.	i.	PROPN
easat-6021	371	9	slimi	slimi	PROPN
easat-6021	371	10	,	,	PUNCT
easat-6021	371	11	"	"	PUNCT
easat-6021	371	12	the	the	DET
easat-6021	371	13	effect	effect	NOUN
easat-6021	371	14	of	of	ADP
easat-6021	371	15	the	the	DET
easat-6021	371	16	mandatory	mandatory	ADJ
easat-6021	371	17	adoption	adoption	NOUN
easat-6021	371	18	of	of	ADP
easat-6021	371	19	ias	ias	PROPN
easat-6021	371	20	/	/	SYM
easat-6021	371	21	ifrs	ifrs	PROPN
easat-6021	371	22	on	on	ADP
easat-6021	371	23	earnings	earning	NOUN
easat-6021	371	24	management	management	NOUN
easat-6021	371	25	:	:	PUNCT
easat-6021	371	26	empirical	empirical	ADJ
easat-6021	371	27	evidence	evidence	NOUN
easat-6021	371	28	from	from	ADP
easat-6021	371	29	south	south	PROPN
easat-6021	371	30	africa	africa	PROPN
easat-6021	371	31	,	,	PUNCT
easat-6021	371	32	"	"	PUNCT
easat-6021	371	33	international	international	ADJ
easat-6021	371	34	journal	journal	NOUN
easat-6021	371	35	of	of	ADP
easat-6021	371	36	accounting	accounting	NOUN
easat-6021	371	37	and	and	CCONJ
easat-6021	371	38	economics	economic	NOUN
easat-6021	371	39	studies	study	NOUN
easat-6021	371	40	,	,	PUNCT
easat-6021	371	41	vol	vol	NOUN
easat-6021	371	42	.	.	PROPN
easat-6021	371	43	4	4	NUM
easat-6021	371	44	,	,	PUNCT
easat-6021	371	45	no	no	INTJ
easat-6021	371	46	.	.	NOUN
easat-6021	371	47	2	2	NUM
easat-6021	371	48	,	,	PUNCT
easat-6021	371	49	pp	pp	ADJ
easat-6021	371	50	.	.	PUNCT
easat-6021	372	1	87	87	NUM
easat-6021	372	2	-	-	SYM
easat-6021	372	3	95	95	NUM
easat-6021	372	4	,	,	PUNCT
easat-6021	372	5	2016	2016	NUM
easat-6021	372	6	.	.	PUNCT
easat-6021	373	1	[	[	X
easat-6021	373	2	38	38	NUM
easat-6021	373	3	]	]	PUNCT
easat-6021	373	4	f.	f.	PROPN
easat-6021	373	5	s.	s.	PROPN
easat-6021	373	6	linhares	linhares	PROPN
easat-6021	373	7	,	,	PUNCT
easat-6021	373	8	f.	f.	PROPN
easat-6021	373	9	m.	m.	PROPN
easat-6021	373	10	d.	d.	PROPN
easat-6021	373	11	costa	costa	PROPN
easat-6021	373	12	,	,	PUNCT
easat-6021	373	13	and	and	CCONJ
easat-6021	373	14	a.	a.	NOUN
easat-6021	373	15	x.	x.	NOUN
easat-6021	373	16	beiruth	beiruth	NOUN
easat-6021	373	17	,	,	PUNCT
easat-6021	373	18	"	"	PUNCT
easat-6021	373	19	earnings	earning	NOUN
easat-6021	373	20	management	management	NOUN
easat-6021	373	21	and	and	CCONJ
easat-6021	373	22	investment	investment	NOUN
easat-6021	373	23	efficiency	efficiency	NOUN
easat-6021	373	24	,	,	PUNCT
easat-6021	373	25	"	"	PUNCT
easat-6021	373	26	revista	revista	PROPN
easat-6021	373	27	brasileira	brasileira	PROPN
easat-6021	373	28	de	de	PROPN
easat-6021	373	29	gestão	gestão	PROPN
easat-6021	373	30	de	de	X
easat-6021	373	31	negócios	negócios	PROPN
easat-6021	373	32	,	,	PUNCT
easat-6021	373	33	vol	vol	NOUN
easat-6021	373	34	.	.	PROPN
easat-6021	373	35	20	20	NUM
easat-6021	373	36	,	,	PUNCT
easat-6021	373	37	pp	pp	ADJ
easat-6021	373	38	.	.	PUNCT
easat-6021	373	39	295	295	NUM
easat-6021	373	40	-	-	SYM
easat-6021	373	41	310	310	NUM
easat-6021	373	42	,	,	PUNCT
easat-6021	373	43	2018	2018	NUM
easat-6021	373	44	.	.	PUNCT
easat-6021	374	1	[	[	X
easat-6021	374	2	39	39	NUM
easat-6021	374	3	]	]	PUNCT
easat-6021	374	4	o.	o.	PROPN
easat-6021	374	5	george	george	PROPN
easat-6021	374	6	and	and	CCONJ
easat-6021	374	7	e.	e.	PROPN
easat-6021	374	8	o.	o.	PROPN
easat-6021	374	9	frank	frank	PROPN
easat-6021	374	10	,	,	PUNCT
easat-6021	374	11	"	"	PUNCT
easat-6021	374	12	an	an	DET
easat-6021	374	13	assessment	assessment	NOUN
easat-6021	374	14	of	of	ADP
easat-6021	374	15	the	the	DET
easat-6021	374	16	determinants	determinant	NOUN
easat-6021	374	17	of	of	ADP
easat-6021	374	18	earnings	earning	NOUN
easat-6021	374	19	management	management	NOUN
easat-6021	374	20	in	in	ADP
easat-6021	374	21	nigeria	nigeria	PROPN
easat-6021	374	22	,	,	PUNCT
easat-6021	374	23	"	"	PUNCT
easat-6021	374	24	international	international	ADJ
easat-6021	374	25	journal	journal	NOUN
easat-6021	374	26	of	of	ADP
easat-6021	374	27	management	management	NOUN
easat-6021	374	28	&	&	CCONJ
easat-6021	374	29	entrepreneurship	entrepreneurship	NOUN
easat-6021	374	30	research	research	NOUN
easat-6021	374	31	,	,	PUNCT
easat-6021	374	32	vol	vol	NOUN
easat-6021	374	33	.	.	PROPN
easat-6021	374	34	5	5	NUM
easat-6021	374	35	,	,	PUNCT
easat-6021	374	36	no	no	INTJ
easat-6021	374	37	.	.	NOUN
easat-6021	374	38	9	9	NUM
easat-6021	374	39	,	,	PUNCT
easat-6021	374	40	pp	pp	ADJ
easat-6021	374	41	.	.	PUNCT
easat-6021	375	1	681	681	NUM
easat-6021	375	2	-	-	SYM
easat-6021	375	3	694	694	NUM
easat-6021	375	4	,	,	PUNCT
easat-6021	375	5	2023	2023	NUM
easat-6021	375	6	.	.	PUNCT
easat-6021	376	1	https://doi.org/10.22495/jgrv13i2art5	https://doi.org/10.22495/jgrv13i2art5	PROPN
easat-6021	376	2	https://doi.org/10.18280/ijsdp.190403	https://doi.org/10.18280/ijsdp.190403	NOUN
easat-6021	376	3	https://doi.org/10.22495/jgrv12i1siart1	https://doi.org/10.22495/jgrv12i1siart1	PROPN
easat-6021	376	4	502	502	NUM
easat-6021	376	5	edelweiss	edelweiss	PROPN
easat-6021	376	6	applied	apply	VERB
easat-6021	376	7	science	science	NOUN
easat-6021	376	8	and	and	CCONJ
easat-6021	376	9	technology	technology	NOUN
easat-6021	376	10	issn	issn	PROPN
easat-6021	376	11	:	:	PUNCT
easat-6021	376	12	2576	2576	NUM
easat-6021	376	13	-	-	SYM
easat-6021	376	14	8484	8484	NUM
easat-6021	376	15	vol	vol	NOUN
easat-6021	376	16	.	.	PROPN
easat-6021	377	1	9	9	NUM
easat-6021	377	2	,	,	PUNCT
easat-6021	377	3	no	no	INTJ
easat-6021	377	4	.	.	NOUN
easat-6021	378	1	4	4	NUM
easat-6021	378	2	:	:	PUNCT
easat-6021	378	3	489	489	NUM
easat-6021	378	4	-	-	SYM
easat-6021	378	5	502	502	NUM
easat-6021	378	6	,	,	PUNCT
easat-6021	378	7	2025	2025	NUM
easat-6021	378	8	doi	doi	NOUN
easat-6021	378	9	:	:	PUNCT
easat-6021	378	10	10.55214/25768484.v9i4.6021	10.55214/25768484.v9i4.6021	PROPN
easat-6021	378	11	©	©	PROPN
easat-6021	378	12	2025	2025	NUM
easat-6021	378	13	by	by	ADP
easat-6021	378	14	the	the	DET
easat-6021	378	15	authors	author	NOUN
easat-6021	378	16	;	;	PUNCT
easat-6021	378	17	licensee	licensee	PROPN
easat-6021	378	18	learning	learning	NOUN
easat-6021	378	19	gate	gate	NOUN
easat-6021	379	1	[	[	X
easat-6021	379	2	40	40	NUM
easat-6021	379	3	]	]	PUNCT
easat-6021	379	4	p.	p.	NOUN
easat-6021	379	5	anggita	anggita	PROPN
easat-6021	379	6	,	,	PUNCT
easat-6021	379	7	a.	a.	NOUN
easat-6021	379	8	marundha	marundha	NOUN
easat-6021	379	9	,	,	PUNCT
easat-6021	379	10	and	and	CCONJ
easat-6021	379	11	u.	u.	PROPN
easat-6021	379	12	khasanah	khasanah	PROPN
easat-6021	379	13	,	,	PUNCT
easat-6021	379	14	"	"	PUNCT
easat-6021	379	15	the	the	DET
easat-6021	379	16	influence	influence	NOUN
easat-6021	379	17	of	of	ADP
easat-6021	379	18	income	income	NOUN
easat-6021	379	19	level	level	NOUN
easat-6021	379	20	,	,	PUNCT
easat-6021	379	21	tax	tax	NOUN
easat-6021	379	22	knowledge	knowledge	NOUN
easat-6021	379	23	and	and	CCONJ
easat-6021	379	24	e	e	NOUN
easat-6021	379	25	-	-	ADJ
easat-6021	379	26	samsat	samsat	ADJ
easat-6021	379	27	system	system	NOUN
easat-6021	379	28	on	on	ADP
easat-6021	379	29	motor	motor	NOUN
easat-6021	379	30	vehicle	vehicle	NOUN
easat-6021	379	31	taxpayer	taxpayer	NOUN
easat-6021	379	32	compliance	compliance	NOUN
easat-6021	379	33	,	,	PUNCT
easat-6021	379	34	"	"	PUNCT
easat-6021	379	35	mufakat	mufakat	NOUN
easat-6021	379	36	:	:	PUNCT
easat-6021	379	37	jurnal	jurnal	ADJ
easat-6021	379	38	ekonomi	ekonomi	PROPN
easat-6021	379	39	,	,	PUNCT
easat-6021	379	40	manajemen	manajeman	NOUN
easat-6021	379	41	,	,	PUNCT
easat-6021	379	42	dan	dan	PROPN
easat-6021	379	43	akuntansi	akuntansi	PROPN
easat-6021	379	44	,	,	PUNCT
easat-6021	379	45	vol	vol	NOUN
easat-6021	379	46	.	.	PROPN
easat-6021	379	47	2	2	NUM
easat-6021	379	48	,	,	PUNCT
easat-6021	379	49	2023	2023	NUM
easat-6021	379	50	.	.	PUNCT
easat-6021	380	1	[	[	X
easat-6021	380	2	41	41	NUM
easat-6021	380	3	]	]	X
easat-6021	380	4	s.	s.	PROPN
easat-6021	380	5	rajeevan	rajeevan	PROPN
easat-6021	380	6	and	and	CCONJ
easat-6021	380	7	r.	r.	PROPN
easat-6021	380	8	ajward	ajward	PROPN
easat-6021	380	9	,	,	PUNCT
easat-6021	380	10	"	"	PUNCT
easat-6021	380	11	board	board	NOUN
easat-6021	380	12	characteristics	characteristic	NOUN
easat-6021	380	13	and	and	CCONJ
easat-6021	380	14	earnings	earning	NOUN
easat-6021	380	15	management	management	NOUN
easat-6021	380	16	in	in	ADP
easat-6021	380	17	sri	sri	PROPN
easat-6021	380	18	lanka	lanka	PROPN
easat-6021	380	19	,	,	PUNCT
easat-6021	380	20	"	"	PUNCT
easat-6021	380	21	journal	journal	NOUN
easat-6021	380	22	of	of	ADP
easat-6021	380	23	asian	asian	ADJ
easat-6021	380	24	business	business	NOUN
easat-6021	380	25	and	and	CCONJ
easat-6021	380	26	economic	economic	ADJ
easat-6021	380	27	studies	study	NOUN
easat-6021	380	28	,	,	PUNCT
easat-6021	380	29	vol	vol	NOUN
easat-6021	380	30	.	.	PROPN
easat-6021	380	31	27	27	NUM
easat-6021	380	32	,	,	PUNCT
easat-6021	380	33	no	no	INTJ
easat-6021	380	34	.	.	NOUN
easat-6021	380	35	1	1	NUM
easat-6021	380	36	,	,	PUNCT
easat-6021	380	37	pp	pp	ADJ
easat-6021	380	38	.	.	PUNCT
easat-6021	381	1	2	2	NUM
easat-6021	381	2	-	-	SYM
easat-6021	381	3	18	18	NUM
easat-6021	381	4	,	,	PUNCT
easat-6021	381	5	2020	2020	NUM
easat-6021	381	6	.	.	PUNCT
easat-6021	382	1	[	[	X
easat-6021	382	2	42	42	NUM
easat-6021	382	3	]	]	PUNCT
easat-6021	382	4	k.	k.	PROPN
easat-6021	382	5	wali	wali	PROPN
easat-6021	382	6	,	,	PUNCT
easat-6021	382	7	"	"	PUNCT
easat-6021	382	8	the	the	DET
easat-6021	382	9	value	value	NOUN
easat-6021	382	10	relevance	relevance	NOUN
easat-6021	382	11	of	of	ADP
easat-6021	382	12	accounting	accounting	NOUN
easat-6021	382	13	information	information	NOUN
easat-6021	382	14	based	base	VERB
easat-6021	382	15	on	on	ADP
easat-6021	382	16	ifrs	ifrs	PROPN
easat-6021	382	17	in	in	ADP
easat-6021	382	18	the	the	DET
easat-6021	382	19	netherlands	netherlands	PROPN
easat-6021	382	20	and	and	CCONJ
easat-6021	382	21	the	the	DET
easat-6021	382	22	uk	uk	PROPN
easat-6021	382	23	,	,	PUNCT
easat-6021	382	24	"	"	PUNCT
easat-6021	382	25	eurasian	eurasian	ADJ
easat-6021	382	26	journal	journal	NOUN
easat-6021	382	27	of	of	ADP
easat-6021	382	28	management	management	PROPN
easat-6021	382	29	&	&	CCONJ
easat-6021	382	30	social	social	ADJ
easat-6021	382	31	sciences	sciences	PROPN
easat-6021	382	32	,	,	PUNCT
easat-6021	382	33	vol	vol	NOUN
easat-6021	382	34	.	.	PROPN
easat-6021	383	1	2	2	NUM
easat-6021	383	2	,	,	PUNCT
easat-6021	383	3	no	no	INTJ
easat-6021	383	4	.	.	NOUN
easat-6021	383	5	3	3	NUM
easat-6021	383	6	,	,	PUNCT
easat-6021	383	7	pp	pp	ADJ
easat-6021	383	8	.	.	PUNCT
easat-6021	384	1	31	31	NUM
easat-6021	384	2	-	-	SYM
easat-6021	384	3	42	42	NUM
easat-6021	384	4	,	,	PUNCT
easat-6021	384	5	2021	2021	NUM
easat-6021	384	6	.	.	PUNCT
easat-6021	385	1	[	[	X
easat-6021	385	2	43	43	NUM
easat-6021	385	3	]	]	PUNCT
easat-6021	385	4	m.	m.	PROPN
easat-6021	385	5	k.	k.	PROPN
easat-6021	385	6	hussein	hussein	PROPN
easat-6021	385	7	,	,	PUNCT
easat-6021	385	8	n.	n.	PROPN
easat-6021	385	9	q.	q.	PROPN
easat-6021	385	10	krmln	krmln	PROPN
easat-6021	385	11	,	,	PUNCT
easat-6021	385	12	h.	h.	PROPN
easat-6021	385	13	h.	h.	PROPN
easat-6021	385	14	flayyih	flayyih	PROPN
easat-6021	385	15	,	,	PUNCT
easat-6021	385	16	and	and	CCONJ
easat-6021	385	17	r.	r.	PROPN
easat-6021	385	18	b.	b.	PROPN
easat-6021	385	19	noori	noori	PROPN
easat-6021	385	20	,	,	PUNCT
easat-6021	385	21	"	"	PUNCT
easat-6021	385	22	harnessing	harness	VERB
easat-6021	385	23	technological	technological	ADJ
easat-6021	385	24	innovation	innovation	NOUN
easat-6021	385	25	and	and	CCONJ
easat-6021	385	26	artificial	artificial	ADJ
easat-6021	385	27	intelligence	intelligence	NOUN
easat-6021	385	28	in	in	ADP
easat-6021	385	29	iraqi	iraqi	ADJ
easat-6021	385	30	commercial	commercial	ADJ
easat-6021	385	31	banks	bank	NOUN
easat-6021	385	32	to	to	PART
easat-6021	385	33	achieve	achieve	VERB
easat-6021	385	34	sustainability	sustainability	NOUN
easat-6021	385	35	,	,	PUNCT
easat-6021	385	36	"	"	PUNCT
easat-6021	385	37	presented	present	VERB
easat-6021	385	38	at	at	ADP
easat-6021	385	39	the	the	DET
easat-6021	385	40	in	in	ADP
easat-6021	385	41	international	international	ADJ
easat-6021	385	42	conference	conference	NOUN
easat-6021	385	43	on	on	ADP
easat-6021	385	44	explainable	explainable	ADJ
easat-6021	385	45	artificial	artificial	ADJ
easat-6021	385	46	intelligence	intelligence	NOUN
easat-6021	385	47	in	in	ADP
easat-6021	385	48	the	the	DET
easat-6021	385	49	digital	digital	ADJ
easat-6021	385	50	sustainability	sustainability	NOUN
easat-6021	385	51	(	(	PUNCT
easat-6021	385	52	pp	pp	ADJ
easat-6021	385	53	.	.	PUNCT
easat-6021	386	1	280	280	NUM
easat-6021	386	2	-	-	NUM
easat-6021	386	3	296	296	NUM
easat-6021	386	4	)	)	PUNCT
easat-6021	386	5	.	.	PUNCT
easat-6021	387	1	cham	cham	PROPN
easat-6021	387	2	:	:	PUNCT
easat-6021	387	3	springer	springer	NOUN
easat-6021	387	4	nature	nature	PROPN
easat-6021	387	5	switzerland	switzerland	PROPN
easat-6021	387	6	,	,	PUNCT
easat-6021	387	7	2024	2024	NUM
easat-6021	387	8	.	.	PUNCT
easat-6021	388	1	[	[	X
easat-6021	388	2	44	44	NUM
easat-6021	388	3	]	]	PUNCT
easat-6021	388	4	m.	m.	PROPN
easat-6021	388	5	l.	l.	PROPN
easat-6021	388	6	nelwan	nelwan	PROPN
easat-6021	388	7	,	,	PUNCT
easat-6021	388	8	c.	c.	PROPN
easat-6021	388	9	simatupang	simatupang	PROPN
easat-6021	388	10	,	,	PUNCT
easat-6021	388	11	and	and	CCONJ
easat-6021	388	12	b.	b.	PROPN
easat-6021	388	13	i.	i.	PROPN
easat-6021	388	14	tansuria	tansuria	PROPN
easat-6021	388	15	,	,	PUNCT
easat-6021	388	16	"	"	PUNCT
easat-6021	388	17	value	value	NOUN
easat-6021	388	18	relevance	relevance	NOUN
easat-6021	388	19	of	of	ADP
easat-6021	388	20	accounting	account	VERB
easat-6021	388	21	information	information	NOUN
easat-6021	388	22	in	in	ADP
easat-6021	388	23	the	the	DET
easat-6021	388	24	presence	presence	NOUN
easat-6021	388	25	of	of	ADP
easat-6021	388	26	earnings	earning	NOUN
easat-6021	388	27	management	management	NOUN
easat-6021	388	28	,	,	PUNCT
easat-6021	388	29	"	"	PUNCT
easat-6021	388	30	jurnal	jurnal	ADJ
easat-6021	388	31	reviu	reviu	PROPN
easat-6021	388	32	akuntansi	akuntansi	PROPN
easat-6021	388	33	dan	dan	PROPN
easat-6021	388	34	keuangan	keuangan	PROPN
easat-6021	388	35	,	,	PUNCT
easat-6021	388	36	vol	vol	NOUN
easat-6021	388	37	.	.	PROPN
easat-6021	388	38	10	10	NUM
easat-6021	388	39	,	,	PUNCT
easat-6021	388	40	no	no	INTJ
easat-6021	388	41	.	.	NOUN
easat-6021	388	42	2	2	NUM
easat-6021	388	43	,	,	PUNCT
easat-6021	388	44	pp	pp	ADJ
easat-6021	388	45	.	.	PUNCT
easat-6021	388	46	321	321	NUM
easat-6021	388	47	-	-	SYM
easat-6021	388	48	334	334	NUM
easat-6021	388	49	,	,	PUNCT
easat-6021	388	50	2020	2020	NUM
easat-6021	388	51	.	.	PUNCT
easat-6021	389	1	[	[	X
easat-6021	389	2	45	45	NUM
easat-6021	389	3	]	]	X
easat-6021	389	4	d.	d.	PROPN
easat-6021	389	5	ball	ball	PROPN
easat-6021	389	6	and	and	CCONJ
easat-6021	389	7	w.	w.	PROPN
easat-6021	389	8	williams	williams	PROPN
easat-6021	389	9	,	,	PUNCT
easat-6021	389	10	"	"	PUNCT
easat-6021	389	11	variability	variability	NOUN
easat-6021	389	12	of	of	ADP
easat-6021	389	13	soil	soil	NOUN
easat-6021	389	14	chemical	chemical	NOUN
easat-6021	389	15	properties	property	NOUN
easat-6021	389	16	in	in	ADP
easat-6021	389	17	two	two	NUM
easat-6021	389	18	uncultivated	uncultivated	ADJ
easat-6021	389	19	brown	brown	ADJ
easat-6021	389	20	earths	earth	NOUN
easat-6021	389	21	,	,	PUNCT
easat-6021	389	22	"	"	PUNCT
easat-6021	389	23	journal	journal	NOUN
easat-6021	389	24	of	of	ADP
easat-6021	389	25	soil	soil	NOUN
easat-6021	389	26	science	science	NOUN
easat-6021	389	27	,	,	PUNCT
easat-6021	389	28	vol	vol	NOUN
easat-6021	389	29	.	.	PROPN
easat-6021	389	30	19	19	NUM
easat-6021	389	31	,	,	PUNCT
easat-6021	389	32	no	no	INTJ
easat-6021	389	33	.	.	NOUN
easat-6021	389	34	2	2	NUM
easat-6021	389	35	,	,	PUNCT
easat-6021	389	36	pp	pp	ADJ
easat-6021	389	37	.	.	PUNCT
easat-6021	390	1	379	379	NUM
easat-6021	390	2	-	-	SYM
easat-6021	390	3	391	391	NUM
easat-6021	390	4	,	,	PUNCT
easat-6021	390	5	1968	1968	NUM
easat-6021	390	6	.	.	PUNCT
easat-6021	391	1	[	[	X
easat-6021	391	2	46	46	NUM
easat-6021	391	3	]	]	X
easat-6021	391	4	w.	w.	PROPN
easat-6021	391	5	h.	h.	PROPN
easat-6021	391	6	beaver	beaver	PROPN
easat-6021	391	7	,	,	PUNCT
easat-6021	391	8	"	"	PUNCT
easat-6021	391	9	the	the	DET
easat-6021	391	10	information	information	NOUN
easat-6021	391	11	content	content	NOUN
easat-6021	391	12	of	of	ADP
easat-6021	391	13	annual	annual	ADJ
easat-6021	391	14	earnings	earning	NOUN
easat-6021	391	15	announcements	announcement	NOUN
easat-6021	391	16	,	,	PUNCT
easat-6021	391	17	"	"	PUNCT
easat-6021	391	18	journal	journal	NOUN
easat-6021	391	19	of	of	ADP
easat-6021	391	20	accounting	accounting	NOUN
easat-6021	391	21	research	research	NOUN
easat-6021	391	22	,	,	PUNCT
easat-6021	391	23	pp	pp	PROPN
easat-6021	391	24	.	.	PUNCT
easat-6021	392	1	67	67	NUM
easat-6021	392	2	-	-	SYM
easat-6021	392	3	92	92	NUM
easat-6021	392	4	,	,	PUNCT
easat-6021	392	5	1968	1968	NUM
easat-6021	392	6	.	.	PUNCT
easat-6021	393	1	[	[	X
easat-6021	393	2	47	47	NUM
easat-6021	393	3	]	]	X
easat-6021	393	4	d.	d.	PROPN
easat-6021	393	5	a.	a.	PROPN
easat-6021	393	6	saputra	saputra	PROPN
easat-6021	393	7	and	and	CCONJ
easat-6021	393	8	d.	d.	PROPN
easat-6021	393	9	setiawan	setiawan	PROPN
easat-6021	393	10	,	,	PUNCT
easat-6021	393	11	"	"	PUNCT
easat-6021	393	12	profitability	profitability	NOUN
easat-6021	393	13	and	and	CCONJ
easat-6021	393	14	firm	firm	ADJ
easat-6021	393	15	value	value	NOUN
easat-6021	393	16	:	:	PUNCT
easat-6021	393	17	the	the	DET
easat-6021	393	18	role	role	NOUN
easat-6021	393	19	of	of	ADP
easat-6021	393	20	industry	industry	NOUN
easat-6021	393	21	competition	competition	NOUN
easat-6021	393	22	,	,	PUNCT
easat-6021	393	23	market	market	NOUN
easat-6021	393	24	value	value	NOUN
easat-6021	393	25	of	of	ADP
easat-6021	393	26	equity	equity	NOUN
easat-6021	393	27	,	,	PUNCT
easat-6021	393	28	and	and	CCONJ
easat-6021	393	29	debt	debt	NOUN
easat-6021	393	30	levels	level	NOUN
easat-6021	393	31	,	,	PUNCT
easat-6021	393	32	"	"	PUNCT
easat-6021	393	33	vol	vol	NOUN
easat-6021	393	34	.	.	PUNCT
easat-6021	393	35	33	33	NUM
easat-6021	393	36	:	:	PUNCT
easat-6021	393	37	emerald	emerald	PROPN
easat-6021	393	38	publishing	publishing	PROPN
easat-6021	393	39	limited	limit	VERB
easat-6021	393	40	,	,	PUNCT
easat-6021	393	41	2023	2023	NUM
easat-6021	393	42	,	,	PUNCT
easat-6021	393	43	pp	pp	ADJ
easat-6021	393	44	.	.	PUNCT
easat-6021	394	1	127	127	NUM
easat-6021	394	2	-	-	SYM
easat-6021	394	3	139	139	NUM
easat-6021	394	4	.	.	PUNCT
easat-6021	395	1	[	[	X
easat-6021	395	2	48	48	NUM
easat-6021	395	3	]	]	PUNCT
easat-6021	395	4	d.	d.	PROPN
easat-6021	395	5	rahman	rahman	PROPN
easat-6021	395	6	,	,	PUNCT
easat-6021	395	7	m.	m.	NOUN
easat-6021	395	8	kabir	kabir	PROPN
easat-6021	395	9	,	,	PUNCT
easat-6021	395	10	m.	m.	PROPN
easat-6021	395	11	j.	j.	PROPN
easat-6021	395	12	ali	ali	PROPN
easat-6021	395	13	,	,	PUNCT
easat-6021	395	14	and	and	CCONJ
easat-6021	395	15	b.	b.	PROPN
easat-6021	395	16	oliver	oliver	PROPN
easat-6021	395	17	,	,	PUNCT
easat-6021	395	18	"	"	PUNCT
easat-6021	395	19	does	do	VERB
easat-6021	395	20	product	product	NOUN
easat-6021	395	21	market	market	NOUN
easat-6021	395	22	competition	competition	NOUN
easat-6021	395	23	influence	influence	NOUN
easat-6021	395	24	annual	annual	ADJ
easat-6021	395	25	report	report	NOUN
easat-6021	395	26	readability	readability	NOUN
easat-6021	395	27	?	?	PUNCT
easat-6021	395	28	,	,	PUNCT
easat-6021	395	29	"	"	PUNCT
easat-6021	395	30	accounting	accounting	NOUN
easat-6021	395	31	and	and	CCONJ
easat-6021	395	32	business	business	NOUN
easat-6021	395	33	research	research	NOUN
easat-6021	395	34	,	,	PUNCT
easat-6021	395	35	vol	vol	NOUN
easat-6021	395	36	.	.	PROPN
easat-6021	396	1	54	54	NUM
easat-6021	396	2	,	,	PUNCT
easat-6021	396	3	no	no	INTJ
easat-6021	396	4	.	.	NOUN
easat-6021	396	5	3	3	NUM
easat-6021	396	6	,	,	PUNCT
easat-6021	396	7	pp	pp	ADJ
easat-6021	396	8	.	.	PUNCT
easat-6021	397	1	337	337	NUM
easat-6021	397	2	-	-	SYM
easat-6021	397	3	368	368	NUM
easat-6021	397	4	,	,	PUNCT
easat-6021	397	5	2024	2024	NUM
easat-6021	397	6	.	.	PUNCT
easat-6021	398	1	[	[	X
easat-6021	398	2	49	49	NUM
easat-6021	398	3	]	]	X
easat-6021	398	4	g.	g.	PROPN
easat-6021	398	5	purswani	purswani	PROPN
easat-6021	398	6	and	and	CCONJ
easat-6021	398	7	a.	a.	PROPN
easat-6021	398	8	ps	ps	PROPN
easat-6021	398	9	,	,	PUNCT
easat-6021	398	10	"	"	PUNCT
easat-6021	398	11	value	value	NOUN
easat-6021	398	12	relevance	relevance	NOUN
easat-6021	398	13	of	of	ADP
easat-6021	398	14	accounting	accounting	NOUN
easat-6021	398	15	information	information	NOUN
easat-6021	398	16	:	:	PUNCT
easat-6021	398	17	an	an	DET
easat-6021	398	18	empirical	empirical	ADJ
easat-6021	398	19	study	study	NOUN
easat-6021	398	20	on	on	ADP
easat-6021	398	21	construction	construction	NOUN
easat-6021	398	22	companies	company	NOUN
easat-6021	398	23	listed	list	VERB
easat-6021	398	24	on	on	ADP
easat-6021	398	25	bombay	bombay	PROPN
easat-6021	398	26	stock	stock	PROPN
easat-6021	398	27	exchange	exchange	PROPN
easat-6021	398	28	,	,	PUNCT
easat-6021	398	29	"	"	PUNCT
easat-6021	398	30	iup	iup	PROPN
easat-6021	398	31	journal	journal	NOUN
easat-6021	398	32	of	of	ADP
easat-6021	398	33	accounting	accounting	PROPN
easat-6021	398	34	research	research	PROPN
easat-6021	398	35	&	&	CCONJ
easat-6021	398	36	audit	audit	NOUN
easat-6021	398	37	practices	practice	NOUN
easat-6021	398	38	,	,	PUNCT
easat-6021	398	39	vol	vol	NOUN
easat-6021	398	40	.	.	PROPN
easat-6021	398	41	16	16	NUM
easat-6021	398	42	,	,	PUNCT
easat-6021	398	43	no	no	INTJ
easat-6021	398	44	.	.	NOUN
easat-6021	398	45	2	2	NUM
easat-6021	398	46	,	,	PUNCT
easat-6021	398	47	pp	pp	ADJ
easat-6021	398	48	.	.	PUNCT
easat-6021	398	49	34	34	NUM
easat-6021	398	50	-	-	SYM
easat-6021	398	51	42	42	NUM
easat-6021	398	52	,	,	PUNCT
easat-6021	398	53	2017	2017	NUM
easat-6021	398	54	.	.	PUNCT
easat-6021	399	1	[	[	X
easat-6021	399	2	50	50	NUM
easat-6021	399	3	]	]	PUNCT
easat-6021	399	4	s.	s.	PROPN
easat-6021	399	5	du	du	PROPN
easat-6021	399	6	and	and	CCONJ
easat-6021	399	7	k.	k.	PROPN
easat-6021	399	8	yu	yu	PROPN
easat-6021	399	9	,	,	PUNCT
easat-6021	399	10	"	"	PUNCT
easat-6021	399	11	do	do	VERB
easat-6021	399	12	corporate	corporate	ADJ
easat-6021	399	13	social	social	ADJ
easat-6021	399	14	responsibility	responsibility	NOUN
easat-6021	399	15	reports	report	NOUN
easat-6021	399	16	convey	convey	VERB
easat-6021	399	17	value	value	NOUN
easat-6021	399	18	relevant	relevant	ADJ
easat-6021	399	19	information	information	NOUN
easat-6021	399	20	?	?	PUNCT
easat-6021	400	1	evidence	evidence	NOUN
easat-6021	400	2	from	from	ADP
easat-6021	400	3	report	report	NOUN
easat-6021	400	4	readability	readability	NOUN
easat-6021	400	5	and	and	CCONJ
easat-6021	400	6	tone	tone	NOUN
easat-6021	400	7	,	,	PUNCT
easat-6021	400	8	"	"	PUNCT
easat-6021	400	9	journal	journal	NOUN
easat-6021	400	10	of	of	ADP
easat-6021	400	11	business	business	NOUN
easat-6021	400	12	ethics	ethic	NOUN
easat-6021	400	13	,	,	PUNCT
easat-6021	400	14	vol	vol	NOUN
easat-6021	400	15	.	.	PROPN
easat-6021	401	1	172	172	NUM
easat-6021	401	2	,	,	PUNCT
easat-6021	401	3	pp	pp	ADJ
easat-6021	401	4	.	.	PUNCT
easat-6021	402	1	253	253	NUM
easat-6021	402	2	-	-	NUM
easat-6021	402	3	274	274	NUM
easat-6021	402	4	,	,	PUNCT
easat-6021	402	5	2021	2021	NUM
easat-6021	402	6	.	.	PUNCT
easat-6021	403	1	[	[	X
easat-6021	403	2	51	51	NUM
easat-6021	403	3	]	]	X
easat-6021	403	4	j.	j.	PROPN
easat-6021	403	5	francis	francis	PROPN
easat-6021	403	6	and	and	CCONJ
easat-6021	403	7	k.	k.	PROPN
easat-6021	403	8	schipper	schipper	PROPN
easat-6021	403	9	,	,	PUNCT
easat-6021	403	10	"	"	PUNCT
easat-6021	403	11	have	have	VERB
easat-6021	403	12	financial	financial	ADJ
easat-6021	403	13	statements	statement	NOUN
easat-6021	403	14	lost	lose	VERB
easat-6021	403	15	their	their	PRON
easat-6021	403	16	relevance	relevance	NOUN
easat-6021	403	17	?	?	PUNCT
easat-6021	403	18	,	,	PUNCT
easat-6021	403	19	"	"	PUNCT
easat-6021	403	20	journal	journal	NOUN
easat-6021	403	21	of	of	ADP
easat-6021	403	22	accounting	accounting	NOUN
easat-6021	403	23	research	research	NOUN
easat-6021	403	24	,	,	PUNCT
easat-6021	403	25	vol	vol	NOUN
easat-6021	403	26	.	.	PROPN
easat-6021	404	1	37	37	NUM
easat-6021	404	2	,	,	PUNCT
easat-6021	404	3	no	no	INTJ
easat-6021	404	4	.	.	NOUN
easat-6021	404	5	2	2	NUM
easat-6021	404	6	,	,	PUNCT
easat-6021	404	7	pp	pp	ADJ
easat-6021	404	8	.	.	PUNCT
easat-6021	405	1	319	319	NUM
easat-6021	405	2	-	-	SYM
easat-6021	405	3	352	352	NUM
easat-6021	405	4	,	,	PUNCT
easat-6021	405	5	1999	1999	NUM
easat-6021	405	6	.	.	PUNCT
easat-6021	406	1	[	[	X
easat-6021	406	2	52	52	NUM
easat-6021	406	3	]	]	PUNCT
easat-6021	406	4	m.	m.	PROPN
easat-6021	406	5	e.	e.	PROPN
easat-6021	406	6	barth	barth	PROPN
easat-6021	406	7	,	,	PUNCT
easat-6021	406	8	"	"	PUNCT
easat-6021	406	9	valuation‐based	valuation‐base	VERB
easat-6021	406	10	accounting	accounting	NOUN
easat-6021	406	11	research	research	NOUN
easat-6021	406	12	:	:	PUNCT
easat-6021	406	13	implications	implication	NOUN
easat-6021	406	14	for	for	ADP
easat-6021	406	15	financial	financial	ADJ
easat-6021	406	16	reporting	reporting	NOUN
easat-6021	406	17	and	and	CCONJ
easat-6021	406	18	opportunities	opportunity	NOUN
easat-6021	406	19	for	for	ADP
easat-6021	406	20	future	future	ADJ
easat-6021	406	21	research	research	NOUN
easat-6021	406	22	,	,	PUNCT
easat-6021	406	23	"	"	PUNCT
easat-6021	406	24	accounting	accounting	NOUN
easat-6021	406	25	&	&	CCONJ
easat-6021	406	26	finance	finance	NOUN
easat-6021	406	27	,	,	PUNCT
easat-6021	406	28	vol	vol	NOUN
easat-6021	406	29	.	.	PROPN
easat-6021	406	30	40	40	NUM
easat-6021	406	31	,	,	PUNCT
easat-6021	406	32	no	no	INTJ
easat-6021	406	33	.	.	NOUN
easat-6021	406	34	1	1	NUM
easat-6021	406	35	,	,	PUNCT
easat-6021	406	36	pp	pp	ADJ
easat-6021	406	37	.	.	PUNCT
easat-6021	407	1	7	7	NUM
easat-6021	407	2	-	-	SYM
easat-6021	407	3	32	32	NUM
easat-6021	407	4	,	,	PUNCT
easat-6021	407	5	2000	2000	NUM
easat-6021	407	6	.	.	PUNCT
easat-6021	408	1	[	[	X
easat-6021	408	2	53	53	NUM
easat-6021	408	3	]	]	PUNCT
easat-6021	408	4	m.	m.	PROPN
easat-6021	408	5	d.	d.	PROPN
easat-6021	408	6	beneish	beneish	PROPN
easat-6021	408	7	,	,	PUNCT
easat-6021	408	8	"	"	PUNCT
easat-6021	408	9	the	the	DET
easat-6021	408	10	detection	detection	NOUN
easat-6021	408	11	of	of	ADP
easat-6021	408	12	earnings	earning	NOUN
easat-6021	408	13	manipulation	manipulation	NOUN
easat-6021	408	14	,	,	PUNCT
easat-6021	408	15	"	"	PUNCT
easat-6021	408	16	financial	financial	ADJ
easat-6021	408	17	analysts	analyst	NOUN
easat-6021	408	18	journal	journal	NOUN
easat-6021	408	19	,	,	PUNCT
easat-6021	408	20	vol	vol	NOUN
easat-6021	408	21	.	.	PROPN
easat-6021	409	1	55	55	NUM
easat-6021	409	2	,	,	PUNCT
easat-6021	409	3	no	no	INTJ
easat-6021	409	4	.	.	NOUN
easat-6021	409	5	5	5	NUM
easat-6021	409	6	,	,	PUNCT
easat-6021	409	7	pp	pp	ADJ
easat-6021	409	8	.	.	PUNCT
easat-6021	410	1	2436	2436	NUM
easat-6021	410	2	,	,	PUNCT
easat-6021	410	3	1999	1999	NUM
easat-6021	410	4	.	.	PUNCT