id	sid	tid	token	lemma	pos
easat-6030	1	1	edelweiss	edelweiss	PROPN
easat-6030	1	2	applied	apply	VERB
easat-6030	1	3	science	science	NOUN
easat-6030	1	4	and	and	CCONJ
easat-6030	1	5	technology	technology	NOUN
easat-6030	1	6	issn	issn	PROPN
easat-6030	1	7	:	:	PUNCT
easat-6030	1	8	2576	2576	NUM
easat-6030	1	9	-	-	SYM
easat-6030	1	10	8484	8484	NUM
easat-6030	1	11	vol	vol	NOUN
easat-6030	1	12	.	.	PROPN
easat-6030	2	1	9	9	NUM
easat-6030	2	2	,	,	PUNCT
easat-6030	2	3	no	no	INTJ
easat-6030	2	4	.	.	NOUN
easat-6030	2	5	4	4	NUM
easat-6030	2	6	,	,	PUNCT
easat-6030	2	7	574	574	NUM
easat-6030	2	8	-	-	SYM
easat-6030	2	9	587	587	NUM
easat-6030	2	10	2025	2025	NUM
easat-6030	2	11	publisher	publisher	NOUN
easat-6030	2	12	:	:	PUNCT
easat-6030	2	13	learning	learn	VERB
easat-6030	2	14	gate	gate	NOUN
easat-6030	2	15	doi	doi	PROPN
easat-6030	2	16	:	:	PUNCT
easat-6030	2	17	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	2	18	©	©	PROPN
easat-6030	2	19	2025	2025	NUM
easat-6030	2	20	by	by	ADP
easat-6030	2	21	the	the	DET
easat-6030	2	22	authors	author	NOUN
easat-6030	2	23	;	;	PUNCT
easat-6030	3	1	licensee	licensee	PROPN
easat-6030	3	2	learning	learning	NOUN
easat-6030	3	3	gate	gate	NOUN
easat-6030	3	4	©	©	PROPN
easat-6030	3	5	2025	2025	NUM
easat-6030	3	6	by	by	ADP
easat-6030	3	7	the	the	DET
easat-6030	3	8	authors	author	NOUN
easat-6030	3	9	;	;	PUNCT
easat-6030	3	10	licensee	licensee	PROPN
easat-6030	3	11	learning	learning	NOUN
easat-6030	3	12	gate	gate	NOUN
easat-6030	3	13	history	history	NOUN
easat-6030	3	14	:	:	PUNCT
easat-6030	3	15	received	receive	VERB
easat-6030	3	16	:	:	PUNCT
easat-6030	3	17	14	14	NUM
easat-6030	3	18	january	january	NOUN
easat-6030	3	19	2025	2025	NUM
easat-6030	3	20	;	;	PUNCT
easat-6030	3	21	revised	revise	VERB
easat-6030	3	22	:	:	PUNCT
easat-6030	3	23	28	28	NUM
easat-6030	3	24	march	march	NOUN
easat-6030	3	25	2025	2025	NUM
easat-6030	3	26	;	;	PUNCT
easat-6030	3	27	accepted	accept	VERB
easat-6030	3	28	:	:	PUNCT
easat-6030	3	29	2	2	NUM
easat-6030	3	30	april	april	PROPN
easat-6030	3	31	2025	2025	NUM
easat-6030	3	32	;	;	PUNCT
easat-6030	3	33	published	publish	VERB
easat-6030	3	34	:	:	PUNCT
easat-6030	3	35	7	7	NUM
easat-6030	3	36	april	april	PROPN
easat-6030	3	37	2025	2025	NUM
easat-6030	3	38	*	*	PUNCT
easat-6030	3	39	correspondence	correspondence	NOUN
easat-6030	3	40	:	:	PUNCT
easat-6030	3	41	majape@uj.ac.za	majape@uj.ac.za	ADJ
easat-6030	3	42	earnings	earning	NOUN
easat-6030	3	43	management	management	NOUN
easat-6030	3	44	in	in	ADP
easat-6030	3	45	non	non	ADJ
easat-6030	3	46	-	-	ADJ
easat-6030	3	47	financial	financial	ADJ
easat-6030	3	48	firms	firm	NOUN
easat-6030	3	49	in	in	ADP
easat-6030	3	50	nigeria	nigeria	PROPN
easat-6030	3	51	:	:	PUNCT
easat-6030	3	52	does	do	AUX
easat-6030	3	53	audit	audit	VERB
easat-6030	3	54	quality	quality	NOUN
easat-6030	3	55	matters	matter	NOUN
easat-6030	3	56	?	?	PUNCT
easat-6030	4	1	ajape	ajape	NOUN
easat-6030	4	2	,	,	PUNCT
easat-6030	4	3	mohammed	mohammed	PROPN
easat-6030	4	4	kayode1	kayode1	PROPN
easat-6030	4	5	*	*	PROPN
easat-6030	4	6	,	,	PUNCT
easat-6030	4	7	adelowotan	adelowotan	PROPN
easat-6030	4	8	,	,	PUNCT
easat-6030	4	9	michael	michael	PROPN
easat-6030	4	10	o2	o2	PROPN
easat-6030	4	11	1,2department	1,2department	NUM
easat-6030	4	12	of	of	ADP
easat-6030	4	13	accountancy	accountancy	NOUN
easat-6030	4	14	,	,	PUNCT
easat-6030	4	15	school	school	NOUN
easat-6030	4	16	of	of	ADP
easat-6030	4	17	accounting	accounting	NOUN
easat-6030	4	18	,	,	PUNCT
easat-6030	4	19	college	college	NOUN
easat-6030	4	20	of	of	ADP
easat-6030	4	21	business	business	NOUN
easat-6030	4	22	and	and	CCONJ
easat-6030	4	23	economics	economic	NOUN
easat-6030	4	24	,	,	PUNCT
easat-6030	4	25	university	university	PROPN
easat-6030	4	26	of	of	ADP
easat-6030	4	27	johannesburg	johannesburg	PROPN
easat-6030	4	28	,	,	PUNCT
easat-6030	4	29	south	south	PROPN
easat-6030	4	30	africa	africa	PROPN
easat-6030	4	31	;	;	PUNCT
easat-6030	4	32	majape@uj.ac.za	majape@uj.ac.za	PROPN
easat-6030	4	33	(	(	PUNCT
easat-6030	4	34	a.m.k	a.m.k	NOUN
easat-6030	4	35	.	.	PUNCT
easat-6030	4	36	)	)	PUNCT
easat-6030	4	37	madelowotan@uj.ac.za	madelowotan@uj.ac.za	NOUN
easat-6030	4	38	(	(	PUNCT
easat-6030	4	39	a.m.o	a.m.o	ADJ
easat-6030	4	40	.	.	PUNCT
easat-6030	4	41	)	)	PUNCT
easat-6030	5	1	abstract	abstract	NOUN
easat-6030	5	2	:	:	PUNCT
easat-6030	5	3	the	the	DET
easat-6030	5	4	efficacy	efficacy	NOUN
easat-6030	5	5	of	of	ADP
easat-6030	5	6	the	the	DET
easat-6030	5	7	audit	audit	NOUN
easat-6030	5	8	function	function	NOUN
easat-6030	5	9	has	have	AUX
easat-6030	5	10	been	be	AUX
easat-6030	5	11	questioned	question	VERB
easat-6030	5	12	due	due	ADP
easat-6030	5	13	to	to	ADP
easat-6030	5	14	several	several	ADJ
easat-6030	5	15	instances	instance	NOUN
easat-6030	5	16	of	of	ADP
easat-6030	5	17	financial	financial	ADJ
easat-6030	5	18	statement	statement	NOUN
easat-6030	5	19	manipulation	manipulation	NOUN
easat-6030	5	20	reported	report	VERB
easat-6030	5	21	worldwide	worldwide	ADV
easat-6030	5	22	,	,	PUNCT
easat-6030	5	23	which	which	PRON
easat-6030	5	24	has	have	AUX
easat-6030	5	25	eroded	erode	VERB
easat-6030	5	26	stakeholders	stakeholder	NOUN
easat-6030	5	27	’	'	PUNCT
easat-6030	5	28	confidence	confidence	NOUN
easat-6030	5	29	in	in	ADP
easat-6030	5	30	the	the	DET
easat-6030	5	31	affairs	affair	NOUN
easat-6030	5	32	of	of	ADP
easat-6030	5	33	listed	list	VERB
easat-6030	5	34	companies	company	NOUN
easat-6030	5	35	in	in	ADP
easat-6030	5	36	nigeria	nigeria	PROPN
easat-6030	5	37	.	.	PUNCT
easat-6030	6	1	audit	audit	NOUN
easat-6030	6	2	quality	quality	NOUN
easat-6030	6	3	has	have	AUX
easat-6030	6	4	been	be	AUX
easat-6030	6	5	identified	identify	VERB
easat-6030	6	6	in	in	ADP
easat-6030	6	7	the	the	DET
easat-6030	6	8	literature	literature	NOUN
easat-6030	6	9	as	as	ADP
easat-6030	6	10	having	have	VERB
easat-6030	6	11	the	the	DET
easat-6030	6	12	potential	potential	NOUN
easat-6030	6	13	to	to	PART
easat-6030	6	14	reduce	reduce	VERB
easat-6030	6	15	earnings	earning	NOUN
easat-6030	6	16	management	management	NOUN
easat-6030	6	17	practices	practice	NOUN
easat-6030	6	18	.	.	PUNCT
easat-6030	7	1	the	the	DET
easat-6030	7	2	purpose	purpose	NOUN
easat-6030	7	3	of	of	ADP
easat-6030	7	4	this	this	DET
easat-6030	7	5	research	research	NOUN
easat-6030	7	6	is	be	AUX
easat-6030	7	7	to	to	PART
easat-6030	7	8	examine	examine	VERB
easat-6030	7	9	the	the	DET
easat-6030	7	10	relationship	relationship	NOUN
easat-6030	7	11	between	between	ADP
easat-6030	7	12	audit	audit	NOUN
easat-6030	7	13	quality	quality	NOUN
easat-6030	7	14	and	and	CCONJ
easat-6030	7	15	earnings	earning	NOUN
easat-6030	7	16	management	management	NOUN
easat-6030	7	17	strategies	strategy	NOUN
easat-6030	7	18	in	in	ADP
easat-6030	7	19	publicly	publicly	ADV
easat-6030	7	20	traded	trade	VERB
easat-6030	7	21	non	non	ADJ
easat-6030	7	22	-	-	ADJ
easat-6030	7	23	financial	financial	ADJ
easat-6030	7	24	companies	company	NOUN
easat-6030	7	25	in	in	ADP
easat-6030	7	26	nigeria	nigeria	PROPN
easat-6030	7	27	.	.	PUNCT
easat-6030	8	1	an	an	DET
easat-6030	8	2	ex	ex	NOUN
easat-6030	8	3	-	-	ADJ
easat-6030	8	4	post	post	ADJ
easat-6030	8	5	facto	facto	X
easat-6030	8	6	research	research	NOUN
easat-6030	8	7	methodology	methodology	NOUN
easat-6030	8	8	utilizing	utilize	VERB
easat-6030	8	9	a	a	DET
easat-6030	8	10	purposive	purposive	ADJ
easat-6030	8	11	non	non	ADJ
easat-6030	8	12	-	-	ADJ
easat-6030	8	13	probability	probability	ADJ
easat-6030	8	14	selection	selection	NOUN
easat-6030	8	15	method	method	NOUN
easat-6030	8	16	was	be	AUX
easat-6030	8	17	implemented	implement	VERB
easat-6030	8	18	to	to	PART
easat-6030	8	19	choose	choose	VERB
easat-6030	8	20	a	a	DET
easat-6030	8	21	sample	sample	NOUN
easat-6030	8	22	of	of	ADP
easat-6030	8	23	30	30	NUM
easat-6030	8	24	publicly	publicly	ADV
easat-6030	8	25	traded	trade	VERB
easat-6030	8	26	companies	company	NOUN
easat-6030	8	27	on	on	ADP
easat-6030	8	28	the	the	DET
easat-6030	8	29	nigerian	nigerian	ADJ
easat-6030	8	30	exchange	exchange	NOUN
easat-6030	8	31	group	group	NOUN
easat-6030	8	32	(	(	PUNCT
easat-6030	8	33	ngx	ngx	PROPN
easat-6030	8	34	)	)	PUNCT
easat-6030	8	35	.	.	PUNCT
easat-6030	9	1	data	datum	NOUN
easat-6030	9	2	was	be	AUX
easat-6030	9	3	extracted	extract	VERB
easat-6030	9	4	from	from	ADP
easat-6030	9	5	the	the	DET
easat-6030	9	6	audited	audit	VERB
easat-6030	9	7	financial	financial	ADJ
easat-6030	9	8	reports	report	NOUN
easat-6030	9	9	of	of	ADP
easat-6030	9	10	the	the	DET
easat-6030	9	11	selected	select	VERB
easat-6030	9	12	organizations	organization	NOUN
easat-6030	9	13	for	for	ADP
easat-6030	9	14	a	a	DET
easat-6030	9	15	tenyear	tenyear	ADJ
easat-6030	9	16	period	period	NOUN
easat-6030	9	17	(	(	PUNCT
easat-6030	9	18	2012	2012	NUM
easat-6030	9	19	-	-	SYM
easat-6030	9	20	2021	2021	NUM
easat-6030	9	21	)	)	PUNCT
easat-6030	9	22	.	.	PUNCT
easat-6030	10	1	the	the	DET
easat-6030	10	2	random	random	ADJ
easat-6030	10	3	effects	effect	NOUN
easat-6030	10	4	regression	regression	NOUN
easat-6030	10	5	model	model	NOUN
easat-6030	10	6	indicated	indicate	VERB
easat-6030	10	7	that	that	SCONJ
easat-6030	10	8	the	the	DET
easat-6030	10	9	audit	audit	NOUN
easat-6030	10	10	quality	quality	NOUN
easat-6030	10	11	criteria	criterion	NOUN
easat-6030	10	12	did	do	AUX
easat-6030	10	13	not	not	PART
easat-6030	10	14	significantly	significantly	ADV
easat-6030	10	15	influence	influence	VERB
easat-6030	10	16	the	the	DET
easat-6030	10	17	actual	actual	ADJ
easat-6030	10	18	earnings	earning	NOUN
easat-6030	10	19	management	management	NOUN
easat-6030	10	20	practices	practice	NOUN
easat-6030	10	21	of	of	ADP
easat-6030	10	22	the	the	DET
easat-6030	10	23	studied	study	VERB
easat-6030	10	24	organizations	organization	NOUN
easat-6030	10	25	.	.	PUNCT
easat-6030	11	1	it	it	PRON
easat-6030	11	2	is	be	AUX
easat-6030	11	3	concluded	conclude	VERB
easat-6030	11	4	that	that	SCONJ
easat-6030	11	5	the	the	DET
easat-6030	11	6	big4	big4	NOUN
easat-6030	11	7	-	-	PUNCT
easat-6030	11	8	non	non	ADJ
easat-6030	11	9	-	-	ADJ
easat-6030	11	10	big4	big4	ADJ
easat-6030	11	11	dichotomy	dichotomy	NOUN
easat-6030	11	12	,	,	PUNCT
easat-6030	11	13	the	the	DET
easat-6030	11	14	quantum	quantum	NOUN
easat-6030	11	15	of	of	ADP
easat-6030	11	16	audit	audit	NOUN
easat-6030	11	17	fees	fee	NOUN
easat-6030	11	18	paid	pay	VERB
easat-6030	11	19	,	,	PUNCT
easat-6030	11	20	the	the	DET
easat-6030	11	21	length	length	NOUN
easat-6030	11	22	of	of	ADP
easat-6030	11	23	the	the	DET
easat-6030	11	24	auditor	auditor	NOUN
easat-6030	11	25	-	-	PUNCT
easat-6030	11	26	client	client	NOUN
easat-6030	11	27	relationship	relationship	NOUN
easat-6030	11	28	,	,	PUNCT
easat-6030	11	29	and	and	CCONJ
easat-6030	11	30	the	the	DET
easat-6030	11	31	engagement	engagement	NOUN
easat-6030	11	32	of	of	ADP
easat-6030	11	33	an	an	DET
easat-6030	11	34	industry	industry	NOUN
easat-6030	11	35	-	-	PUNCT
easat-6030	11	36	specialized	specialized	ADJ
easat-6030	11	37	auditor	auditor	NOUN
easat-6030	11	38	would	would	AUX
easat-6030	11	39	not	not	PART
easat-6030	11	40	significantly	significantly	ADV
easat-6030	11	41	prevent	prevent	VERB
easat-6030	11	42	or	or	CCONJ
easat-6030	11	43	reveal	reveal	VERB
easat-6030	11	44	the	the	DET
easat-6030	11	45	occurrence	occurrence	NOUN
easat-6030	11	46	of	of	ADP
easat-6030	11	47	real	real	ADJ
easat-6030	11	48	earnings	earning	NOUN
easat-6030	11	49	management	management	NOUN
easat-6030	11	50	in	in	ADP
easat-6030	11	51	the	the	DET
easat-6030	11	52	listed	list	VERB
easat-6030	11	53	non	non	ADJ
easat-6030	11	54	-	-	ADJ
easat-6030	11	55	financial	financial	ADJ
easat-6030	11	56	firms	firm	NOUN
easat-6030	11	57	in	in	ADP
easat-6030	11	58	nigeria	nigeria	PROPN
easat-6030	11	59	.	.	PUNCT
easat-6030	12	1	we	we	PRON
easat-6030	12	2	recommend	recommend	VERB
easat-6030	12	3	that	that	SCONJ
easat-6030	12	4	firms	firm	NOUN
easat-6030	12	5	should	should	AUX
easat-6030	12	6	downplay	downplay	VERB
easat-6030	12	7	the	the	DET
easat-6030	12	8	significance	significance	NOUN
easat-6030	12	9	of	of	ADP
easat-6030	12	10	an	an	DET
easat-6030	12	11	audit	audit	NOUN
easat-6030	12	12	firm	firm	NOUN
easat-6030	12	13	's	's	PART
easat-6030	12	14	size	size	NOUN
easat-6030	12	15	when	when	SCONJ
easat-6030	12	16	engaging	engage	VERB
easat-6030	12	17	its	its	PRON
easat-6030	12	18	services	service	NOUN
easat-6030	12	19	.	.	PUNCT
easat-6030	13	1	future	future	ADJ
easat-6030	13	2	researchers	researcher	NOUN
easat-6030	13	3	may	may	AUX
easat-6030	13	4	consider	consider	VERB
easat-6030	13	5	other	other	ADJ
easat-6030	13	6	parameters	parameter	NOUN
easat-6030	13	7	and	and	CCONJ
easat-6030	13	8	proxies	proxy	NOUN
easat-6030	13	9	of	of	ADP
easat-6030	13	10	audit	audit	NOUN
easat-6030	13	11	quality	quality	NOUN
easat-6030	13	12	.	.	PUNCT
easat-6030	14	1	the	the	DET
easat-6030	14	2	study	study	NOUN
easat-6030	14	3	extends	extend	VERB
easat-6030	14	4	scholarly	scholarly	ADJ
easat-6030	14	5	discourse	discourse	NOUN
easat-6030	14	6	on	on	ADP
easat-6030	14	7	earnings	earning	NOUN
easat-6030	14	8	management	management	NOUN
easat-6030	14	9	-	-	PUNCT
easat-6030	14	10	audit	audit	NOUN
easat-6030	14	11	quality	quality	NOUN
easat-6030	14	12	interactions	interaction	NOUN
easat-6030	14	13	to	to	PART
easat-6030	14	14	bolster	bolster	VERB
easat-6030	14	15	the	the	DET
easat-6030	14	16	understanding	understanding	NOUN
easat-6030	14	17	of	of	ADP
easat-6030	14	18	shareholders	shareholder	NOUN
easat-6030	14	19	and	and	CCONJ
easat-6030	14	20	other	other	ADJ
easat-6030	14	21	stakeholders	stakeholder	NOUN
easat-6030	14	22	regarding	regard	VERB
easat-6030	14	23	the	the	DET
easat-6030	14	24	implications	implication	NOUN
easat-6030	14	25	of	of	ADP
easat-6030	14	26	this	this	DET
easat-6030	14	27	nexus	nexus	NOUN
easat-6030	14	28	.	.	PUNCT
easat-6030	15	1	keywords	keyword	NOUN
easat-6030	15	2	:	:	PUNCT
easat-6030	15	3	audit	audit	NOUN
easat-6030	15	4	fee	fee	NOUN
easat-6030	15	5	,	,	PUNCT
easat-6030	15	6	audit	audit	NOUN
easat-6030	15	7	firm	firm	ADJ
easat-6030	15	8	size	size	NOUN
easat-6030	15	9	,	,	PUNCT
easat-6030	15	10	auditor	auditor	NOUN
easat-6030	15	11	’s	’s	PART
easat-6030	15	12	industry	industry	NOUN
easat-6030	15	13	specialisation	specialisation	NOUN
easat-6030	15	14	,	,	PUNCT
easat-6030	15	15	auditor	auditor	NOUN
easat-6030	15	16	’s	’s	PART
easat-6030	15	17	tenure	tenure	NOUN
easat-6030	15	18	,	,	PUNCT
easat-6030	15	19	real	real	ADJ
easat-6030	15	20	earnings	earning	NOUN
easat-6030	15	21	management	management	NOUN
easat-6030	15	22	.	.	PUNCT
easat-6030	16	1	1	1	X
easat-6030	16	2	.	.	X
easat-6030	16	3	introduction	introduction	NOUN
easat-6030	16	4	the	the	DET
easat-6030	16	5	rendition	rendition	NOUN
easat-6030	16	6	of	of	ADP
easat-6030	16	7	an	an	DET
easat-6030	16	8	account	account	NOUN
easat-6030	16	9	of	of	ADP
easat-6030	16	10	an	an	DET
easat-6030	16	11	organisation	organisation	NOUN
easat-6030	16	12	's	's	PART
easat-6030	16	13	operations	operation	NOUN
easat-6030	16	14	during	during	ADP
easat-6030	16	15	a	a	DET
easat-6030	16	16	specific	specific	ADJ
easat-6030	16	17	reporting	reporting	NOUN
easat-6030	16	18	period	period	NOUN
easat-6030	16	19	is	be	AUX
easat-6030	16	20	a	a	DET
easat-6030	16	21	crucial	crucial	ADJ
easat-6030	16	22	factor	factor	NOUN
easat-6030	16	23	for	for	ADP
easat-6030	16	24	evaluating	evaluate	VERB
easat-6030	16	25	the	the	DET
easat-6030	16	26	diligence	diligence	NOUN
easat-6030	16	27	of	of	ADP
easat-6030	16	28	people	people	NOUN
easat-6030	16	29	in	in	ADP
easat-6030	16	30	charge	charge	NOUN
easat-6030	16	31	of	of	ADP
easat-6030	16	32	its	its	PRON
easat-6030	16	33	affairs	affair	NOUN
easat-6030	16	34	.	.	PUNCT
easat-6030	17	1	thus	thus	ADV
easat-6030	17	2	,	,	PUNCT
easat-6030	17	3	financial	financial	ADJ
easat-6030	17	4	reporting	reporting	NOUN
easat-6030	17	5	aims	aim	VERB
easat-6030	17	6	to	to	PART
easat-6030	17	7	present	present	VERB
easat-6030	17	8	financial	financial	ADJ
easat-6030	17	9	data	datum	NOUN
easat-6030	17	10	through	through	ADP
easat-6030	17	11	financial	financial	ADJ
easat-6030	17	12	statements	statement	NOUN
easat-6030	17	13	concerning	concern	VERB
easat-6030	17	14	the	the	DET
easat-6030	17	15	organisation	organisation	NOUN
easat-6030	17	16	’s	’s	PART
easat-6030	17	17	activities	activity	NOUN
easat-6030	17	18	and	and	CCONJ
easat-6030	17	19	operations	operation	NOUN
easat-6030	17	20	within	within	ADP
easat-6030	17	21	a	a	DET
easat-6030	17	22	reporting	reporting	NOUN
easat-6030	17	23	period	period	NOUN
easat-6030	17	24	,	,	PUNCT
easat-6030	17	25	usually	usually	ADV
easat-6030	17	26	a	a	DET
easat-6030	17	27	12	12	NUM
easat-6030	17	28	-	-	PUNCT
easat-6030	17	29	month	month	NOUN
easat-6030	17	30	calendar	calendar	NOUN
easat-6030	17	31	.	.	PUNCT
easat-6030	18	1	according	accord	VERB
easat-6030	18	2	to	to	ADP
easat-6030	18	3	tyokoso	tyokoso	NOUN
easat-6030	18	4	,	,	PUNCT
easat-6030	18	5	et	et	PROPN
easat-6030	18	6	al	al	PROPN
easat-6030	18	7	.	.	PUNCT
easat-6030	19	1	[	[	X
easat-6030	19	2	1	1	NUM
easat-6030	19	3	]	]	PUNCT
easat-6030	19	4	;	;	PUNCT
easat-6030	19	5	lopes	lope	NOUN
easat-6030	20	1	[	[	X
easat-6030	20	2	2	2	NUM
easat-6030	20	3	]	]	PUNCT
easat-6030	20	4	and	and	CCONJ
easat-6030	20	5	alao	alao	PROPN
easat-6030	20	6	and	and	CCONJ
easat-6030	20	7	gbolagade	gbolagade	VERB
easat-6030	20	8	[	[	X
easat-6030	20	9	3	3	NUM
easat-6030	20	10	]	]	X
easat-6030	20	11	financial	financial	ADJ
easat-6030	20	12	statements	statement	NOUN
easat-6030	20	13	information	information	NOUN
easat-6030	20	14	is	be	AUX
easat-6030	20	15	essential	essential	ADJ
easat-6030	20	16	for	for	ADP
easat-6030	20	17	the	the	DET
easat-6030	20	18	users	user	NOUN
easat-6030	20	19	,	,	PUNCT
easat-6030	20	20	including	include	VERB
easat-6030	20	21	investors	investor	NOUN
easat-6030	20	22	,	,	PUNCT
easat-6030	20	23	competitors	competitor	NOUN
easat-6030	20	24	,	,	PUNCT
easat-6030	20	25	supervisory	supervisory	ADJ
easat-6030	20	26	bodies	body	NOUN
easat-6030	20	27	,	,	PUNCT
easat-6030	20	28	and	and	CCONJ
easat-6030	20	29	so	so	ADV
easat-6030	20	30	on	on	ADV
easat-6030	20	31	to	to	PART
easat-6030	20	32	make	make	VERB
easat-6030	20	33	informed	informed	ADJ
easat-6030	20	34	economic	economic	ADJ
easat-6030	20	35	judgments	judgment	NOUN
easat-6030	20	36	regarding	regard	VERB
easat-6030	20	37	a	a	DET
easat-6030	20	38	firm	firm	NOUN
easat-6030	20	39	’s	’s	PART
easat-6030	20	40	activities	activity	NOUN
easat-6030	20	41	.	.	PUNCT
easat-6030	21	1	therefore	therefore	ADV
easat-6030	21	2	,	,	PUNCT
easat-6030	21	3	accuracy	accuracy	NOUN
easat-6030	21	4	and	and	CCONJ
easat-6030	21	5	level	level	NOUN
easat-6030	21	6	of	of	ADP
easat-6030	21	7	dependability	dependability	NOUN
easat-6030	21	8	of	of	ADP
easat-6030	21	9	such	such	ADJ
easat-6030	21	10	sensitive	sensitive	ADJ
easat-6030	21	11	information	information	NOUN
easat-6030	21	12	,	,	PUNCT
easat-6030	21	13	through	through	ADP
easat-6030	21	14	quality	quality	NOUN
easat-6030	21	15	audit	audit	NOUN
easat-6030	21	16	must	must	AUX
easat-6030	21	17	be	be	AUX
easat-6030	21	18	ensured	ensure	VERB
easat-6030	21	19	to	to	PART
easat-6030	21	20	boost	boost	VERB
easat-6030	21	21	users	user	NOUN
easat-6030	21	22	'	'	PART
easat-6030	21	23	assurance	assurance	NOUN
easat-6030	21	24	.	.	PUNCT
easat-6030	22	1	audit	audit	NOUN
easat-6030	22	2	quality	quality	NOUN
easat-6030	22	3	revolves	revolve	VERB
easat-6030	22	4	around	around	ADP
easat-6030	22	5	adding	add	VERB
easat-6030	22	6	credibility	credibility	NOUN
easat-6030	22	7	to	to	PART
easat-6030	22	8	audited	audit	VERB
easat-6030	22	9	financial	financial	ADJ
easat-6030	22	10	statements	statement	NOUN
easat-6030	22	11	by	by	ADP
easat-6030	22	12	identifying	identify	VERB
easat-6030	22	13	and	and	CCONJ
easat-6030	22	14	reporting	report	VERB
easat-6030	22	15	significant	significant	ADJ
easat-6030	22	16	inaccuracies	inaccuracy	NOUN
easat-6030	22	17	in	in	ADP
easat-6030	22	18	line	line	NOUN
easat-6030	22	19	with	with	ADP
easat-6030	22	20	the	the	DET
easat-6030	22	21	provisions	provision	NOUN
easat-6030	22	22	of	of	ADP
easat-6030	22	23	auditing	auditing	NOUN
easat-6030	22	24	standards	standard	NOUN
easat-6030	22	25	issued	issue	VERB
easat-6030	22	26	locally	locally	ADV
easat-6030	22	27	and	and	CCONJ
easat-6030	22	28	internationally	internationally	ADV
easat-6030	22	29	[	[	X
easat-6030	22	30	4	4	NUM
easat-6030	22	31	,	,	PUNCT
easat-6030	22	32	5	5	NUM
easat-6030	22	33	]	]	PUNCT
easat-6030	22	34	.	.	PUNCT
easat-6030	23	1	over	over	ADP
easat-6030	23	2	the	the	DET
easat-6030	23	3	years	year	NOUN
easat-6030	23	4	,	,	PUNCT
easat-6030	23	5	concerns	concern	NOUN
easat-6030	23	6	have	have	AUX
easat-6030	23	7	been	be	AUX
easat-6030	23	8	raised	raise	VERB
easat-6030	23	9	globally	globally	ADV
easat-6030	23	10	regarding	regard	VERB
easat-6030	23	11	factors	factor	NOUN
easat-6030	23	12	that	that	PRON
easat-6030	23	13	drive	drive	VERB
easat-6030	23	14	,	,	PUNCT
easat-6030	23	15	impair	impair	NOUN
easat-6030	23	16	and	and	CCONJ
easat-6030	23	17	advance	advance	VERB
easat-6030	23	18	the	the	DET
easat-6030	23	19	quality	quality	NOUN
easat-6030	23	20	of	of	ADP
easat-6030	23	21	audits	audits	NOUN
easat-6030	23	22	,	,	PUNCT
easat-6030	23	23	presumably	presumably	ADV
easat-6030	23	24	because	because	SCONJ
easat-6030	23	25	a	a	DET
easat-6030	23	26	high	high	ADJ
easat-6030	23	27	-	-	PUNCT
easat-6030	23	28	quality	quality	NOUN
easat-6030	23	29	audit	audit	NOUN
easat-6030	23	30	would	would	AUX
easat-6030	23	31	reflect	reflect	VERB
easat-6030	23	32	in	in	ADP
easat-6030	23	33	the	the	DET
easat-6030	23	34	resulting	result	VERB
easat-6030	23	35	audit	audit	NOUN
easat-6030	23	36	opinion	opinion	NOUN
easat-6030	23	37	as	as	ADV
easat-6030	23	38	well	well	ADV
easat-6030	23	39	as	as	ADP
easat-6030	23	40	boost	boost	VERB
easat-6030	23	41	public	public	ADJ
easat-6030	23	42	confidence	confidence	NOUN
easat-6030	23	43	[	[	X
easat-6030	23	44	6	6	NUM
easat-6030	23	45	-	-	SYM
easat-6030	23	46	8	8	NUM
easat-6030	23	47	]	]	PUNCT
easat-6030	23	48	.	.	PUNCT
easat-6030	24	1	factors	factor	NOUN
easat-6030	24	2	such	such	ADJ
easat-6030	24	3	as	as	ADP
easat-6030	24	4	pressures	pressure	NOUN
easat-6030	24	5	on	on	ADP
easat-6030	24	6	auditors	auditor	NOUN
easat-6030	24	7	to	to	PART
easat-6030	24	8	meet	meet	VERB
easat-6030	24	9	deadlines	deadline	NOUN
easat-6030	24	10	,	,	PUNCT
easat-6030	24	11	restriction	restriction	NOUN
easat-6030	24	12	of	of	ADP
easat-6030	24	13	audit	audit	NOUN
easat-6030	24	14	fees	fee	NOUN
easat-6030	24	15	,	,	PUNCT
easat-6030	24	16	and	and	CCONJ
easat-6030	24	17	extreme	extreme	ADJ
easat-6030	24	18	usage	usage	NOUN
easat-6030	24	19	of	of	ADP
easat-6030	24	20	judgment	judgment	NOUN
easat-6030	24	21	contribute	contribute	VERB
easat-6030	24	22	to	to	ADP
easat-6030	24	23	the	the	DET
easat-6030	24	24	rise	rise	NOUN
easat-6030	24	25	of	of	ADP
easat-6030	24	26	audit	audit	NOUN
easat-6030	24	27	575	575	NUM
easat-6030	24	28	edelweiss	edelweiss	PROPN
easat-6030	24	29	applied	apply	VERB
easat-6030	24	30	science	science	NOUN
easat-6030	24	31	and	and	CCONJ
easat-6030	24	32	technology	technology	NOUN
easat-6030	24	33	issn	issn	PROPN
easat-6030	24	34	:	:	PUNCT
easat-6030	24	35	2576	2576	NUM
easat-6030	24	36	-	-	SYM
easat-6030	24	37	8484	8484	NUM
easat-6030	24	38	vol	vol	NOUN
easat-6030	24	39	.	.	PROPN
easat-6030	25	1	9	9	NUM
easat-6030	25	2	,	,	PUNCT
easat-6030	25	3	no	no	INTJ
easat-6030	25	4	.	.	NOUN
easat-6030	25	5	4	4	NUM
easat-6030	25	6	:	:	PUNCT
easat-6030	25	7	574	574	NUM
easat-6030	25	8	-	-	SYM
easat-6030	25	9	587	587	NUM
easat-6030	25	10	,	,	PUNCT
easat-6030	25	11	2025	2025	NUM
easat-6030	25	12	doi	doi	NOUN
easat-6030	25	13	:	:	PUNCT
easat-6030	25	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	25	15	©	©	PROPN
easat-6030	25	16	2025	2025	NUM
easat-6030	25	17	by	by	ADP
easat-6030	25	18	the	the	DET
easat-6030	25	19	authors	author	NOUN
easat-6030	25	20	;	;	PUNCT
easat-6030	26	1	licensee	licensee	PROPN
easat-6030	26	2	learning	learn	VERB
easat-6030	26	3	gate	gate	NOUN
easat-6030	26	4	failures	failure	NOUN
easat-6030	26	5	in	in	ADP
easat-6030	26	6	nigeria	nigeria	PROPN
easat-6030	26	7	.	.	PUNCT
easat-6030	27	1	however	however	ADV
easat-6030	27	2	,	,	PUNCT
easat-6030	27	3	audit	audit	NOUN
easat-6030	27	4	quality	quality	NOUN
easat-6030	27	5	could	could	AUX
easat-6030	27	6	be	be	AUX
easat-6030	27	7	improved	improve	VERB
easat-6030	27	8	by	by	ADP
easat-6030	27	9	mandatory	mandatory	ADJ
easat-6030	27	10	rotation	rotation	NOUN
easat-6030	27	11	of	of	ADP
easat-6030	27	12	auditors	auditor	NOUN
easat-6030	27	13	and	and	CCONJ
easat-6030	27	14	restriction	restriction	NOUN
easat-6030	27	15	of	of	ADP
easat-6030	27	16	non	non	ADJ
easat-6030	27	17	-	-	ADJ
easat-6030	27	18	audit	audit	ADJ
easat-6030	27	19	services	service	NOUN
easat-6030	27	20	[	[	X
easat-6030	27	21	9	9	NUM
easat-6030	27	22	]	]	PUNCT
easat-6030	27	23	.	.	PUNCT
easat-6030	28	1	there	there	PRON
easat-6030	28	2	have	have	AUX
easat-6030	28	3	been	be	AUX
easat-6030	28	4	instances	instance	NOUN
easat-6030	28	5	where	where	SCONJ
easat-6030	28	6	companies	company	NOUN
easat-6030	28	7	have	have	AUX
easat-6030	28	8	been	be	AUX
easat-6030	28	9	accused	accuse	VERB
easat-6030	28	10	of	of	ADP
easat-6030	28	11	earnings	earning	NOUN
easat-6030	28	12	management	management	NOUN
easat-6030	28	13	,	,	PUNCT
easat-6030	28	14	leading	lead	VERB
easat-6030	28	15	to	to	ADP
easat-6030	28	16	investigations	investigation	NOUN
easat-6030	28	17	and	and	CCONJ
easat-6030	28	18	penalties	penalty	NOUN
easat-6030	28	19	by	by	ADP
easat-6030	28	20	regulatory	regulatory	ADJ
easat-6030	28	21	authorities	authority	NOUN
easat-6030	28	22	.	.	PUNCT
easat-6030	29	1	for	for	ADP
easat-6030	29	2	example	example	NOUN
easat-6030	29	3	,	,	PUNCT
easat-6030	29	4	in	in	ADP
easat-6030	29	5	2017	2017	NUM
easat-6030	29	6	,	,	PUNCT
easat-6030	29	7	the	the	DET
easat-6030	29	8	nigerian	nigerian	ADJ
easat-6030	29	9	stock	stock	NOUN
easat-6030	29	10	exchange	exchange	PROPN
easat-6030	29	11	p	p	PROPN
easat-6030	29	12	(	(	PUNCT
easat-6030	29	13	ngx	ngx	PROPN
easat-6030	29	14	)	)	PUNCT
easat-6030	29	15	fined	fine	VERB
easat-6030	29	16	11	11	NUM
easat-6030	29	17	listed	list	VERB
easat-6030	29	18	companies	company	NOUN
easat-6030	29	19	for	for	ADP
easat-6030	29	20	non	non	ADJ
easat-6030	29	21	-	-	NOUN
easat-6030	29	22	compliance	compliance	NOUN
easat-6030	29	23	with	with	ADP
easat-6030	29	24	post	post	ADJ
easat-6030	29	25	-	-	ADJ
easat-6030	29	26	listing	listing	ADJ
easat-6030	29	27	requirements	requirement	NOUN
easat-6030	29	28	,	,	PUNCT
easat-6030	29	29	including	include	VERB
easat-6030	29	30	earnings	earning	NOUN
easat-6030	29	31	management	management	NOUN
easat-6030	29	32	problems	problem	NOUN
easat-6030	29	33	.	.	PUNCT
easat-6030	30	1	also	also	ADV
easat-6030	30	2	,	,	PUNCT
easat-6030	30	3	the	the	DET
easat-6030	30	4	case	case	NOUN
easat-6030	30	5	of	of	ADP
easat-6030	30	6	oando	oando	PROPN
easat-6030	30	7	plc	plc	PROPN
easat-6030	30	8	in	in	ADP
easat-6030	30	9	2017	2017	NUM
easat-6030	30	10	involved	involve	VERB
easat-6030	30	11	insider	insider	NOUN
easat-6030	30	12	dealings	dealing	NOUN
easat-6030	30	13	and	and	CCONJ
easat-6030	30	14	manipulations	manipulation	NOUN
easat-6030	30	15	of	of	ADP
easat-6030	30	16	the	the	DET
easat-6030	30	17	company	company	NOUN
easat-6030	30	18	's	's	PART
easat-6030	30	19	shareholding	shareholding	NOUN
easat-6030	30	20	structure	structure	NOUN
easat-6030	30	21	,	,	PUNCT
easat-6030	30	22	leading	lead	VERB
easat-6030	30	23	to	to	ADP
easat-6030	30	24	gross	gross	ADJ
easat-6030	30	25	abuse	abuse	NOUN
easat-6030	30	26	of	of	ADP
easat-6030	30	27	corporate	corporate	ADJ
easat-6030	30	28	governance	governance	NOUN
easat-6030	30	29	and	and	CCONJ
easat-6030	30	30	financial	financial	ADJ
easat-6030	30	31	recklessness	recklessness	NOUN
easat-6030	30	32	.	.	PUNCT
easat-6030	31	1	other	other	ADJ
easat-6030	31	2	notable	notable	ADJ
easat-6030	31	3	past	past	ADJ
easat-6030	31	4	cases	case	NOUN
easat-6030	31	5	in	in	ADP
easat-6030	31	6	non	non	ADJ
easat-6030	31	7	-	-	ADJ
easat-6030	31	8	financial	financial	ADJ
easat-6030	31	9	firms	firm	NOUN
easat-6030	31	10	in	in	ADP
easat-6030	31	11	nigeria	nigeria	PROPN
easat-6030	31	12	include	include	VERB
easat-6030	31	13	the	the	DET
easat-6030	31	14	nigerian	nigerian	ADJ
easat-6030	31	15	national	national	PROPN
easat-6030	31	16	petroleum	petroleum	PROPN
easat-6030	31	17	commission	commission	PROPN
easat-6030	31	18	(	(	PUNCT
easat-6030	31	19	nnpc	nnpc	NOUN
easat-6030	31	20	)	)	PUNCT
easat-6030	31	21	in	in	ADP
easat-6030	31	22	2013	2013	NUM
easat-6030	31	23	and	and	CCONJ
easat-6030	31	24	cadbury	cadbury	PROPN
easat-6030	31	25	plc	plc	PROPN
easat-6030	31	26	in	in	ADP
easat-6030	31	27	2006	2006	NUM
easat-6030	31	28	[	[	X
easat-6030	31	29	1	1	NUM
easat-6030	31	30	,	,	PUNCT
easat-6030	31	31	10	10	NUM
easat-6030	31	32	]	]	PUNCT
easat-6030	31	33	.	.	PUNCT
easat-6030	32	1	globally	globally	ADV
easat-6030	32	2	,	,	PUNCT
easat-6030	32	3	notable	notable	ADJ
easat-6030	32	4	cases	case	NOUN
easat-6030	32	5	of	of	ADP
easat-6030	32	6	earnings	earning	NOUN
easat-6030	32	7	manipulation	manipulation	NOUN
easat-6030	32	8	and	and	CCONJ
easat-6030	32	9	audit	audit	NOUN
easat-6030	32	10	failure	failure	NOUN
easat-6030	32	11	include	include	VERB
easat-6030	32	12	corman	corman	NOUN
easat-6030	32	13	,	,	PUNCT
easat-6030	32	14	et	et	PROPN
easat-6030	32	15	al	al	PROPN
easat-6030	32	16	.	.	PUNCT
easat-6030	33	1	[	[	X
easat-6030	33	2	11	11	NUM
easat-6030	33	3	]	]	PUNCT
easat-6030	33	4	;	;	PUNCT
easat-6030	33	5	kemmerer	kemmerer	NOUN
easat-6030	33	6	and	and	CCONJ
easat-6030	33	7	shawver	shawver	VERB
easat-6030	33	8	[	[	X
easat-6030	33	9	12	12	NUM
easat-6030	33	10	]	]	PUNCT
easat-6030	33	11	and	and	CCONJ
easat-6030	33	12	coffee	coffee	NOUN
easat-6030	33	13	jr	jr	PROPN
easat-6030	34	1	[	[	X
easat-6030	34	2	13	13	NUM
easat-6030	34	3	]	]	PUNCT
easat-6030	34	4	.	.	PUNCT
easat-6030	35	1	bala	bala	PROPN
easat-6030	35	2	and	and	CCONJ
easat-6030	35	3	kumai	kumai	PROPN
easat-6030	36	1	[	[	X
easat-6030	36	2	14	14	NUM
easat-6030	36	3	]	]	X
easat-6030	36	4	;	;	PUNCT
easat-6030	36	5	madawaki	madawaki	NOUN
easat-6030	36	6	and	and	CCONJ
easat-6030	36	7	amran	amran	ADJ
easat-6030	37	1	[	[	X
easat-6030	37	2	15	15	NUM
easat-6030	37	3	]	]	PUNCT
easat-6030	37	4	and	and	CCONJ
easat-6030	37	5	alhassan	alhassan	VERB
easat-6030	37	6	,	,	PUNCT
easat-6030	37	7	et	et	PROPN
easat-6030	37	8	al	al	PROPN
easat-6030	37	9	.	.	PUNCT
easat-6030	38	1	[	[	X
easat-6030	38	2	16	16	NUM
easat-6030	38	3	]	]	PUNCT
easat-6030	38	4	believe	believe	VERB
easat-6030	38	5	that	that	SCONJ
easat-6030	38	6	these	these	DET
easat-6030	38	7	instances	instance	NOUN
easat-6030	38	8	have	have	AUX
easat-6030	38	9	raised	raise	VERB
easat-6030	38	10	concerns	concern	NOUN
easat-6030	38	11	amongst	amongst	ADP
easat-6030	38	12	stakeholders	stakeholder	NOUN
easat-6030	38	13	regarding	regard	VERB
easat-6030	38	14	the	the	DET
easat-6030	38	15	accuracy	accuracy	NOUN
easat-6030	38	16	and	and	CCONJ
easat-6030	38	17	reliability	reliability	NOUN
easat-6030	38	18	of	of	ADP
easat-6030	38	19	the	the	DET
easat-6030	38	20	accounting	accounting	NOUN
easat-6030	38	21	records	record	NOUN
easat-6030	38	22	and	and	CCONJ
easat-6030	38	23	have	have	AUX
easat-6030	38	24	prompted	prompt	VERB
easat-6030	38	25	questions	question	NOUN
easat-6030	38	26	about	about	ADP
easat-6030	38	27	the	the	DET
easat-6030	38	28	capacity	capacity	NOUN
easat-6030	38	29	of	of	ADP
easat-6030	38	30	audits	audits	NOUN
easat-6030	38	31	to	to	PART
easat-6030	38	32	unearth	unearth	VERB
easat-6030	38	33	earnings	earning	NOUN
easat-6030	38	34	manipulation	manipulation	NOUN
easat-6030	38	35	.	.	PUNCT
easat-6030	39	1	previous	previous	ADJ
easat-6030	39	2	empirical	empirical	ADJ
easat-6030	39	3	studies	study	NOUN
easat-6030	39	4	alhassan	alhassan	VERB
easat-6030	39	5	,	,	PUNCT
easat-6030	39	6	et	et	PROPN
easat-6030	39	7	al	al	PROPN
easat-6030	39	8	.	.	PUNCT
easat-6030	40	1	[	[	X
easat-6030	40	2	16	16	NUM
easat-6030	40	3	]	]	PUNCT
easat-6030	40	4	and	and	CCONJ
easat-6030	40	5	abubakar	abubakar	PROPN
easat-6030	40	6	,	,	PUNCT
easat-6030	40	7	et	et	PROPN
easat-6030	40	8	al	al	PROPN
easat-6030	40	9	.	.	PUNCT
easat-6030	41	1	[	[	X
easat-6030	41	2	17	17	NUM
easat-6030	41	3	]	]	PUNCT
easat-6030	41	4	have	have	AUX
easat-6030	41	5	sought	seek	VERB
easat-6030	41	6	to	to	PART
easat-6030	41	7	gauge	gauge	VERB
easat-6030	41	8	earnings	earning	NOUN
easat-6030	41	9	management	management	NOUN
easat-6030	41	10	through	through	ADP
easat-6030	41	11	discretionary	discretionary	ADJ
easat-6030	41	12	accruals	accrual	NOUN
easat-6030	41	13	.	.	PUNCT
easat-6030	42	1	however	however	ADV
easat-6030	42	2	,	,	PUNCT
easat-6030	42	3	the	the	DET
easat-6030	42	4	use	use	NOUN
easat-6030	42	5	of	of	ADP
easat-6030	42	6	discretionary	discretionary	ADJ
easat-6030	42	7	accruals	accrual	NOUN
easat-6030	42	8	is	be	AUX
easat-6030	42	9	riskier	risky	ADJ
easat-6030	42	10	to	to	ADP
easat-6030	42	11	the	the	DET
easat-6030	42	12	company	company	NOUN
easat-6030	42	13	and	and	CCONJ
easat-6030	42	14	easily	easily	ADV
easat-6030	42	15	detectable	detectable	ADJ
easat-6030	42	16	by	by	ADP
easat-6030	42	17	auditors	auditor	NOUN
easat-6030	42	18	[	[	X
easat-6030	42	19	5	5	NUM
easat-6030	42	20	,	,	PUNCT
easat-6030	42	21	18	18	NUM
easat-6030	42	22	]	]	PUNCT
easat-6030	42	23	.	.	PUNCT
easat-6030	43	1	this	this	DET
easat-6030	43	2	risk	risk	NOUN
easat-6030	43	3	of	of	ADP
easat-6030	43	4	detection	detection	NOUN
easat-6030	43	5	increases	increase	VERB
easat-6030	43	6	the	the	DET
easat-6030	43	7	likelihood	likelihood	NOUN
easat-6030	43	8	that	that	SCONJ
easat-6030	43	9	firms	firm	NOUN
easat-6030	43	10	may	may	AUX
easat-6030	43	11	consider	consider	VERB
easat-6030	43	12	switching	switch	VERB
easat-6030	43	13	to	to	ADP
easat-6030	43	14	real	real	ADJ
easat-6030	43	15	earnings	earning	NOUN
easat-6030	43	16	manipulation	manipulation	NOUN
easat-6030	43	17	.	.	PUNCT
easat-6030	44	1	the	the	DET
easat-6030	44	2	ever	ever	ADV
easat-6030	44	3	-	-	PUNCT
easat-6030	44	4	increasing	increase	VERB
easat-6030	44	5	prices	price	NOUN
easat-6030	44	6	of	of	ADP
easat-6030	44	7	goods	good	NOUN
easat-6030	44	8	and	and	CCONJ
easat-6030	44	9	services	service	NOUN
easat-6030	44	10	occasioned	occasion	VERB
easat-6030	44	11	by	by	ADP
easat-6030	44	12	the	the	DET
easat-6030	44	13	removal	removal	NOUN
easat-6030	44	14	of	of	ADP
easat-6030	44	15	fuel	fuel	NOUN
easat-6030	44	16	subsidies	subsidy	NOUN
easat-6030	44	17	in	in	ADP
easat-6030	44	18	nigeria	nigeria	PROPN
easat-6030	44	19	could	could	AUX
easat-6030	44	20	provide	provide	VERB
easat-6030	44	21	yet	yet	ADV
easat-6030	44	22	another	another	DET
easat-6030	44	23	robust	robust	ADJ
easat-6030	44	24	platform	platform	NOUN
easat-6030	44	25	for	for	ADP
easat-6030	44	26	firms	firm	NOUN
easat-6030	44	27	’	'	PUNCT
easat-6030	44	28	engagement	engagement	NOUN
easat-6030	44	29	in	in	ADP
easat-6030	44	30	natural	natural	ADJ
easat-6030	44	31	earnings	earning	NOUN
easat-6030	44	32	management	management	NOUN
easat-6030	44	33	by	by	ADP
easat-6030	44	34	manipulating	manipulate	VERB
easat-6030	44	35	their	their	PRON
easat-6030	44	36	actual	actual	ADJ
easat-6030	44	37	operations	operation	NOUN
easat-6030	44	38	.	.	PUNCT
easat-6030	45	1	furthermore	furthermore	ADV
easat-6030	45	2	,	,	PUNCT
easat-6030	45	3	with	with	ADP
easat-6030	45	4	the	the	DET
easat-6030	45	5	phenomenon	phenomenon	NOUN
easat-6030	45	6	of	of	ADP
easat-6030	45	7	earnings	earning	NOUN
easat-6030	45	8	management	management	NOUN
easat-6030	45	9	prevalent	prevalent	NOUN
easat-6030	45	10	in	in	ADP
easat-6030	45	11	some	some	DET
easat-6030	45	12	nigerian	nigerian	ADJ
easat-6030	45	13	banks	bank	NOUN
easat-6030	45	14	,	,	PUNCT
easat-6030	45	15	some	some	DET
easat-6030	45	16	prior	prior	ADJ
easat-6030	45	17	studies	study	NOUN
easat-6030	45	18	ozcan	ozcan	VERB
easat-6030	46	1	[	[	X
easat-6030	46	2	19	19	NUM
easat-6030	46	3	]	]	X
easat-6030	46	4	;	;	PUNCT
easat-6030	46	5	ceccobelli	ceccobelli	PROPN
easat-6030	46	6	and	and	CCONJ
easat-6030	46	7	giosi	giosi	NOUN
easat-6030	46	8	[	[	X
easat-6030	46	9	20	20	NUM
easat-6030	46	10	]	]	X
easat-6030	46	11	;	;	PUNCT
easat-6030	46	12	umoren	umoren	NOUN
easat-6030	46	13	,	,	PUNCT
easat-6030	46	14	et	et	PROPN
easat-6030	46	15	al	al	PROPN
easat-6030	46	16	.	.	PUNCT
easat-6030	47	1	[	[	X
easat-6030	47	2	21	21	NUM
easat-6030	47	3	]	]	PUNCT
easat-6030	47	4	and	and	CCONJ
easat-6030	47	5	saidu	saidu	ADJ
easat-6030	47	6	,	,	PUNCT
easat-6030	47	7	et	et	PROPN
easat-6030	47	8	al	al	PROPN
easat-6030	47	9	.	.	PUNCT
easat-6030	48	1	[	[	X
easat-6030	48	2	22	22	NUM
easat-6030	48	3	]	]	PUNCT
easat-6030	48	4	had	have	AUX
easat-6030	48	5	concentrated	concentrate	VERB
easat-6030	48	6	on	on	ADP
easat-6030	48	7	the	the	DET
easat-6030	48	8	financial	financial	ADJ
easat-6030	48	9	sub	sub	NOUN
easat-6030	48	10	-	-	NOUN
easat-6030	48	11	sector	sector	NOUN
easat-6030	48	12	while	while	SCONJ
easat-6030	48	13	the	the	DET
easat-6030	48	14	evidence	evidence	NOUN
easat-6030	48	15	of	of	ADP
easat-6030	48	16	the	the	DET
easat-6030	48	17	few	few	ADJ
easat-6030	48	18	research	research	NOUN
easat-6030	48	19	done	do	VERB
easat-6030	48	20	in	in	ADP
easat-6030	48	21	the	the	DET
easat-6030	48	22	non	non	ADJ
easat-6030	48	23	-	-	ADJ
easat-6030	48	24	financial	financial	ADJ
easat-6030	48	25	sector	sector	NOUN
easat-6030	48	26	have	have	AUX
easat-6030	48	27	remained	remain	VERB
easat-6030	48	28	inconclusive	inconclusive	ADJ
easat-6030	48	29	.	.	PUNCT
easat-6030	49	1	these	these	DET
easat-6030	49	2	voids	voids	NOUN
easat-6030	49	3	in	in	ADP
easat-6030	49	4	the	the	DET
easat-6030	49	5	literature	literature	NOUN
easat-6030	49	6	provide	provide	VERB
easat-6030	49	7	the	the	DET
easat-6030	49	8	necessary	necessary	ADJ
easat-6030	49	9	impetus	impetus	NOUN
easat-6030	49	10	for	for	ADP
easat-6030	49	11	the	the	DET
easat-6030	49	12	current	current	ADJ
easat-6030	49	13	study	study	NOUN
easat-6030	49	14	.	.	PUNCT
easat-6030	50	1	our	our	PRON
easat-6030	50	2	study	study	NOUN
easat-6030	50	3	extends	extend	VERB
easat-6030	50	4	discussion	discussion	NOUN
easat-6030	50	5	on	on	ADP
easat-6030	50	6	earnings	earning	NOUN
easat-6030	50	7	management	management	NOUN
easat-6030	50	8	and	and	CCONJ
easat-6030	50	9	audit	audit	NOUN
easat-6030	50	10	quality	quality	NOUN
easat-6030	50	11	nexus	nexus	NOUN
easat-6030	50	12	by	by	ADP
easat-6030	50	13	exploring	explore	VERB
easat-6030	50	14	the	the	DET
easat-6030	50	15	concept	concept	NOUN
easat-6030	50	16	of	of	ADP
easat-6030	50	17	real	real	ADJ
easat-6030	50	18	earnings	earning	NOUN
easat-6030	50	19	management	management	NOUN
easat-6030	50	20	,	,	PUNCT
easat-6030	50	21	displaces	displace	VERB
easat-6030	50	22	the	the	DET
easat-6030	50	23	preponderant	preponderant	ADJ
easat-6030	50	24	notion	notion	NOUN
easat-6030	50	25	of	of	ADP
easat-6030	50	26	audit	audit	NOUN
easat-6030	50	27	quality	quality	NOUN
easat-6030	50	28	having	have	VERB
easat-6030	50	29	a	a	DET
easat-6030	50	30	declining	decline	VERB
easat-6030	50	31	effect	effect	NOUN
easat-6030	50	32	on	on	ADP
easat-6030	50	33	earnings	earning	NOUN
easat-6030	50	34	management	management	NOUN
easat-6030	50	35	and	and	CCONJ
easat-6030	50	36	established	establish	VERB
easat-6030	50	37	that	that	SCONJ
easat-6030	50	38	in	in	ADP
easat-6030	50	39	uncovering	uncover	VERB
easat-6030	50	40	real	real	ADJ
easat-6030	50	41	earnings	earning	NOUN
easat-6030	50	42	management	management	NOUN
easat-6030	50	43	,	,	PUNCT
easat-6030	50	44	size	size	NOUN
easat-6030	50	45	,	,	PUNCT
easat-6030	50	46	quantum	quantum	NOUN
easat-6030	50	47	of	of	ADP
easat-6030	50	48	audit	audit	NOUN
easat-6030	50	49	fees	fee	NOUN
easat-6030	50	50	paid	pay	VERB
easat-6030	50	51	,	,	PUNCT
easat-6030	50	52	length	length	NOUN
easat-6030	50	53	of	of	ADP
easat-6030	50	54	auditor	auditor	NOUN
easat-6030	50	55	-	-	PUNCT
easat-6030	50	56	client	client	NOUN
easat-6030	50	57	relationship	relationship	NOUN
easat-6030	50	58	and	and	CCONJ
easat-6030	50	59	engagement	engagement	NOUN
easat-6030	50	60	of	of	ADP
easat-6030	50	61	industry	industry	NOUN
easat-6030	50	62	-	-	PUNCT
easat-6030	50	63	specialized	specialize	VERB
easat-6030	50	64	auditor	auditor	NOUN
easat-6030	50	65	offer	offer	VERB
easat-6030	50	66	no	no	DET
easat-6030	50	67	significant	significant	ADJ
easat-6030	50	68	influence	influence	NOUN
easat-6030	50	69	.	.	PUNCT
easat-6030	51	1	2	2	X
easat-6030	51	2	.	.	X
easat-6030	51	3	literature	literature	NOUN
easat-6030	51	4	review	review	VERB
easat-6030	51	5	2.1	2.1	NUM
easat-6030	51	6	.	.	PUNCT
easat-6030	52	1	earnings	earning	NOUN
easat-6030	52	2	management	management	NOUN
easat-6030	52	3	among	among	ADP
easat-6030	52	4	the	the	DET
easat-6030	52	5	frequently	frequently	ADV
easat-6030	52	6	debated	debate	VERB
easat-6030	52	7	ethical	ethical	ADJ
easat-6030	52	8	issues	issue	NOUN
easat-6030	52	9	in	in	ADP
easat-6030	52	10	the	the	DET
easat-6030	52	11	accounting	accounting	NOUN
easat-6030	52	12	,	,	PUNCT
easat-6030	52	13	auditing	auditing	NOUN
easat-6030	52	14	,	,	PUNCT
easat-6030	52	15	and	and	CCONJ
easat-6030	52	16	corporate	corporate	ADJ
easat-6030	52	17	governance	governance	NOUN
easat-6030	52	18	literature	literature	NOUN
easat-6030	52	19	is	be	AUX
easat-6030	52	20	earnings	earning	NOUN
easat-6030	52	21	manipulation	manipulation	NOUN
easat-6030	52	22	due	due	ADP
easat-6030	52	23	to	to	ADP
easat-6030	52	24	the	the	DET
easat-6030	52	25	impact	impact	NOUN
easat-6030	52	26	of	of	ADP
easat-6030	52	27	its	its	PRON
easat-6030	52	28	effects	effect	NOUN
easat-6030	52	29	on	on	ADP
easat-6030	52	30	the	the	DET
easat-6030	52	31	decisions	decision	NOUN
easat-6030	52	32	made	make	VERB
easat-6030	52	33	by	by	ADP
easat-6030	52	34	users	user	NOUN
easat-6030	52	35	of	of	ADP
easat-6030	52	36	accounting	accounting	NOUN
easat-6030	52	37	information	information	NOUN
easat-6030	52	38	.	.	PUNCT
easat-6030	53	1	kwarbai	kwarbai	PROPN
easat-6030	53	2	and	and	CCONJ
easat-6030	53	3	osho	osho	VERB
easat-6030	54	1	[	[	X
easat-6030	54	2	5	5	NUM
easat-6030	54	3	]	]	PUNCT
easat-6030	54	4	;	;	PUNCT
easat-6030	54	5	abubakar	abubakar	PROPN
easat-6030	54	6	,	,	PUNCT
easat-6030	54	7	et	et	PROPN
easat-6030	54	8	al	al	PROPN
easat-6030	54	9	.	.	PUNCT
easat-6030	55	1	[	[	X
easat-6030	55	2	17	17	NUM
easat-6030	55	3	]	]	PUNCT
easat-6030	55	4	and	and	CCONJ
easat-6030	55	5	olthof	olthof	ADV
easat-6030	56	1	[	[	X
easat-6030	56	2	23	23	NUM
easat-6030	56	3	]	]	PUNCT
easat-6030	56	4	asserted	assert	VERB
easat-6030	56	5	that	that	SCONJ
easat-6030	56	6	earnings	earning	NOUN
easat-6030	56	7	management	management	NOUN
easat-6030	56	8	is	be	AUX
easat-6030	56	9	a	a	DET
easat-6030	56	10	deliberate	deliberate	ADJ
easat-6030	56	11	modification	modification	NOUN
easat-6030	56	12	of	of	ADP
easat-6030	56	13	or	or	CCONJ
easat-6030	56	14	deviation	deviation	NOUN
easat-6030	56	15	from	from	ADP
easat-6030	56	16	financial	financial	ADJ
easat-6030	56	17	reporting	reporting	NOUN
easat-6030	56	18	processes	process	NOUN
easat-6030	56	19	to	to	PART
easat-6030	56	20	misinform	misinform	VERB
easat-6030	56	21	stakeholders	stakeholder	NOUN
easat-6030	56	22	concerning	concern	VERB
easat-6030	56	23	the	the	DET
easat-6030	56	24	fundamental	fundamental	ADJ
easat-6030	56	25	financial	financial	ADJ
easat-6030	56	26	success	success	NOUN
easat-6030	56	27	of	of	ADP
easat-6030	56	28	an	an	DET
easat-6030	56	29	organisation	organisation	NOUN
easat-6030	56	30	.	.	PUNCT
easat-6030	57	1	these	these	DET
easat-6030	57	2	studies	study	NOUN
easat-6030	57	3	imply	imply	VERB
easat-6030	57	4	that	that	SCONJ
easat-6030	57	5	management	management	NOUN
easat-6030	57	6	engages	engage	VERB
easat-6030	57	7	in	in	ADP
easat-6030	57	8	earnings	earning	NOUN
easat-6030	57	9	management	management	NOUN
easat-6030	57	10	practices	practice	NOUN
easat-6030	57	11	for	for	ADP
easat-6030	57	12	their	their	PRON
easat-6030	57	13	incentives	incentive	NOUN
easat-6030	57	14	at	at	ADP
easat-6030	57	15	the	the	DET
easat-6030	57	16	detriment	detriment	NOUN
easat-6030	57	17	of	of	ADP
easat-6030	57	18	innocent	innocent	ADJ
easat-6030	57	19	and	and	CCONJ
easat-6030	57	20	unobserving	unobserve	VERB
easat-6030	57	21	stakeholders	stakeholder	NOUN
easat-6030	57	22	,	,	PUNCT
easat-6030	57	23	breaching	breach	VERB
easat-6030	57	24	management	management	NOUN
easat-6030	57	25	’s	’s	PART
easat-6030	57	26	fiduciary	fiduciary	ADJ
easat-6030	57	27	responsibilities	responsibility	NOUN
easat-6030	57	28	to	to	ADP
easat-6030	57	29	the	the	DET
easat-6030	57	30	stakeholders	stakeholder	NOUN
easat-6030	57	31	and	and	CCONJ
easat-6030	57	32	thereby	thereby	ADV
easat-6030	57	33	affecting	affect	VERB
easat-6030	57	34	the	the	DET
easat-6030	57	35	integrity	integrity	NOUN
easat-6030	57	36	of	of	ADP
easat-6030	57	37	financial	financial	ADJ
easat-6030	57	38	reports	report	NOUN
easat-6030	57	39	presented	present	VERB
easat-6030	57	40	by	by	ADP
easat-6030	57	41	the	the	DET
easat-6030	57	42	organisation	organisation	NOUN
easat-6030	57	43	.	.	PUNCT
easat-6030	58	1	management	management	NOUN
easat-6030	58	2	can	can	AUX
easat-6030	58	3	manage	manage	VERB
easat-6030	58	4	earnings	earning	NOUN
easat-6030	58	5	through	through	ADP
easat-6030	58	6	discretionary	discretionary	ADJ
easat-6030	58	7	accruals	accrual	NOUN
easat-6030	58	8	or	or	CCONJ
easat-6030	58	9	absolute	absolute	ADJ
easat-6030	58	10	earnings	earning	NOUN
easat-6030	58	11	manipulation	manipulation	NOUN
easat-6030	58	12	methods	method	NOUN
easat-6030	58	13	.	.	PUNCT
easat-6030	59	1	real	real	ADJ
easat-6030	59	2	earnings	earning	NOUN
easat-6030	59	3	management	management	NOUN
easat-6030	59	4	(	(	PUNCT
easat-6030	59	5	rem	rem	NOUN
easat-6030	59	6	)	)	PUNCT
easat-6030	59	7	surfaces	surface	NOUN
easat-6030	59	8	when	when	SCONJ
easat-6030	59	9	directors	director	NOUN
easat-6030	59	10	make	make	VERB
easat-6030	59	11	operational	operational	ADJ
easat-6030	59	12	decisions	decision	NOUN
easat-6030	59	13	that	that	PRON
easat-6030	59	14	enhance	enhance	VERB
easat-6030	59	15	present	present	ADJ
easat-6030	59	16	earnings	earning	NOUN
easat-6030	59	17	but	but	CCONJ
easat-6030	59	18	upset	upset	VERB
easat-6030	59	19	the	the	DET
easat-6030	59	20	interest	interest	NOUN
easat-6030	59	21	of	of	ADP
easat-6030	59	22	long	long	ADJ
easat-6030	59	23	-	-	PUNCT
easat-6030	59	24	term	term	NOUN
easat-6030	59	25	shareholders	shareholder	NOUN
easat-6030	59	26	either	either	CCONJ
easat-6030	59	27	for	for	ADP
easat-6030	59	28	managerial	managerial	ADJ
easat-6030	59	29	opportunism	opportunism	NOUN
easat-6030	59	30	or	or	CCONJ
easat-6030	59	31	to	to	PART
easat-6030	59	32	signal	signal	VERB
easat-6030	59	33	future	future	ADJ
easat-6030	59	34	performance	performance	NOUN
easat-6030	59	35	[	[	X
easat-6030	59	36	24	24	NUM
easat-6030	59	37	]	]	PUNCT
easat-6030	59	38	.	.	PUNCT
easat-6030	60	1	rem	rem	PRON
easat-6030	60	2	could	could	AUX
easat-6030	60	3	be	be	AUX
easat-6030	60	4	achieved	achieve	VERB
easat-6030	60	5	by	by	ADP
easat-6030	60	6	altering	alter	VERB
easat-6030	60	7	reported	report	VERB
easat-6030	60	8	earnings	earning	NOUN
easat-6030	60	9	through	through	ADP
easat-6030	60	10	overproduction	overproduction	NOUN
easat-6030	60	11	,	,	PUNCT
easat-6030	60	12	lowering	lower	VERB
easat-6030	60	13	the	the	DET
easat-6030	60	14	cost	cost	NOUN
easat-6030	60	15	of	of	ADP
easat-6030	60	16	goods	good	NOUN
easat-6030	60	17	sold	sell	VERB
easat-6030	60	18	,	,	PUNCT
easat-6030	60	19	or	or	CCONJ
easat-6030	60	20	reducing	reduce	VERB
easat-6030	60	21	discretionary	discretionary	ADJ
easat-6030	60	22	expenses	expense	NOUN
easat-6030	60	23	[	[	X
easat-6030	60	24	18	18	NUM
easat-6030	60	25	,	,	PUNCT
easat-6030	60	26	25	25	NUM
easat-6030	60	27	]	]	PUNCT
easat-6030	60	28	.	.	PUNCT
easat-6030	61	1	previous	previous	ADJ
easat-6030	61	2	researchers	researcher	NOUN
easat-6030	61	3	,	,	PUNCT
easat-6030	61	4	such	such	ADJ
easat-6030	61	5	as	as	ADP
easat-6030	61	6	oyebamiji	oyebamiji	NOUN
easat-6030	61	7	[	[	X
easat-6030	61	8	4	4	NUM
easat-6030	61	9	]	]	PUNCT
easat-6030	61	10	;	;	PUNCT
easat-6030	61	11	ozcan	ozcan	X
easat-6030	62	1	[	[	X
easat-6030	62	2	19	19	NUM
easat-6030	62	3	]	]	PUNCT
easat-6030	62	4	and	and	CCONJ
easat-6030	62	5	chituru	chituru	PROPN
easat-6030	62	6	,	,	PUNCT
easat-6030	62	7	et	et	PROPN
easat-6030	62	8	al	al	PROPN
easat-6030	62	9	.	.	PUNCT
easat-6030	63	1	[	[	X
easat-6030	63	2	26	26	NUM
easat-6030	63	3	]	]	PUNCT
easat-6030	63	4	have	have	AUX
easat-6030	63	5	primarily	primarily	ADV
easat-6030	63	6	utilised	utilise	VERB
easat-6030	63	7	discretionary	discretionary	ADJ
easat-6030	63	8	accruals	accrual	NOUN
easat-6030	63	9	to	to	PART
easat-6030	63	10	gauge	gauge	VERB
easat-6030	63	11	earnings	earning	NOUN
easat-6030	63	12	manipulation	manipulation	NOUN
easat-6030	63	13	,	,	PUNCT
easat-6030	63	14	believing	believe	VERB
easat-6030	63	15	that	that	SCONJ
easat-6030	63	16	this	this	DET
easat-6030	63	17	method	method	NOUN
easat-6030	63	18	best	good	ADJ
easat-6030	63	19	detects	detect	NOUN
easat-6030	63	20	earnings	earning	NOUN
easat-6030	63	21	manipulation	manipulation	NOUN
easat-6030	63	22	in	in	ADP
easat-6030	63	23	corporate	corporate	ADJ
easat-6030	63	24	reporting	reporting	NOUN
easat-6030	63	25	.	.	PUNCT
easat-6030	64	1	likewise	likewise	ADV
easat-6030	64	2	,	,	PUNCT
easat-6030	64	3	cohen	cohen	PROPN
easat-6030	64	4	and	and	CCONJ
easat-6030	64	5	zarowin	zarowin	PROPN
easat-6030	65	1	[	[	X
easat-6030	65	2	27	27	NUM
easat-6030	65	3	]	]	PUNCT
easat-6030	65	4	and	and	CCONJ
easat-6030	65	5	zang	zang	PROPN
easat-6030	66	1	[	[	X
easat-6030	66	2	28	28	NUM
easat-6030	66	3	]	]	SYM
easat-6030	66	4	576	576	NUM
easat-6030	66	5	edelweiss	edelweiss	PROPN
easat-6030	66	6	applied	apply	VERB
easat-6030	66	7	science	science	NOUN
easat-6030	66	8	and	and	CCONJ
easat-6030	66	9	technology	technology	NOUN
easat-6030	66	10	issn	issn	PROPN
easat-6030	66	11	:	:	PUNCT
easat-6030	66	12	2576	2576	NUM
easat-6030	66	13	-	-	SYM
easat-6030	66	14	8484	8484	NUM
easat-6030	66	15	vol	vol	NOUN
easat-6030	66	16	.	.	PROPN
easat-6030	67	1	9	9	NUM
easat-6030	67	2	,	,	PUNCT
easat-6030	67	3	no	no	INTJ
easat-6030	67	4	.	.	NOUN
easat-6030	67	5	4	4	NUM
easat-6030	67	6	:	:	PUNCT
easat-6030	67	7	574	574	NUM
easat-6030	67	8	-	-	SYM
easat-6030	67	9	587	587	NUM
easat-6030	67	10	,	,	PUNCT
easat-6030	67	11	2025	2025	NUM
easat-6030	67	12	doi	doi	NOUN
easat-6030	67	13	:	:	PUNCT
easat-6030	67	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	67	15	©	©	PROPN
easat-6030	67	16	2025	2025	NUM
easat-6030	67	17	by	by	ADP
easat-6030	67	18	the	the	DET
easat-6030	67	19	authors	author	NOUN
easat-6030	67	20	;	;	PUNCT
easat-6030	67	21	licensee	licensee	PROPN
easat-6030	67	22	learning	learning	PROPN
easat-6030	67	23	gate	gate	NOUN
easat-6030	67	24	proved	prove	VERB
easat-6030	67	25	that	that	SCONJ
easat-6030	67	26	directors	director	NOUN
easat-6030	67	27	switch	switch	VERB
easat-6030	67	28	to	to	ADP
easat-6030	67	29	manipulating	manipulate	VERB
easat-6030	67	30	real	real	ADJ
easat-6030	67	31	activities	activity	NOUN
easat-6030	67	32	once	once	SCONJ
easat-6030	67	33	accrual	accrual	ADJ
easat-6030	67	34	earnings	earning	NOUN
easat-6030	67	35	management	management	NOUN
easat-6030	67	36	becomes	become	VERB
easat-6030	67	37	more	more	ADV
easat-6030	67	38	challenging	challenging	ADJ
easat-6030	67	39	to	to	PART
easat-6030	67	40	accomplish	accomplish	VERB
easat-6030	67	41	.	.	PUNCT
easat-6030	68	1	however	however	ADV
easat-6030	68	2	,	,	PUNCT
easat-6030	68	3	studies	study	NOUN
easat-6030	68	4	by	by	ADP
easat-6030	68	5	eriabie	eriabie	NOUN
easat-6030	68	6	and	and	CCONJ
easat-6030	68	7	dabor	dabor	NOUN
easat-6030	68	8	[	[	X
easat-6030	68	9	29	29	NUM
easat-6030	68	10	]	]	PUNCT
easat-6030	68	11	and	and	CCONJ
easat-6030	68	12	abubakar	abubakar	PROPN
easat-6030	68	13	,	,	PUNCT
easat-6030	68	14	et	et	PROPN
easat-6030	68	15	al	al	PROPN
easat-6030	68	16	.	.	PUNCT
easat-6030	69	1	[	[	X
easat-6030	69	2	17	17	NUM
easat-6030	69	3	]	]	PUNCT
easat-6030	69	4	assert	assert	VERB
easat-6030	69	5	that	that	SCONJ
easat-6030	69	6	managers	manager	NOUN
easat-6030	69	7	resort	resort	VERB
easat-6030	69	8	to	to	ADP
easat-6030	69	9	the	the	DET
easat-6030	69	10	manipulation	manipulation	NOUN
easat-6030	69	11	of	of	ADP
easat-6030	69	12	sales	sale	NOUN
easat-6030	69	13	,	,	PUNCT
easat-6030	69	14	overproduction	overproduction	NOUN
easat-6030	69	15	of	of	ADP
easat-6030	69	16	inventory	inventory	NOUN
easat-6030	69	17	,	,	PUNCT
easat-6030	69	18	decreasing	decrease	VERB
easat-6030	69	19	optional	optional	ADJ
easat-6030	69	20	expenses	expense	NOUN
easat-6030	69	21	such	such	ADJ
easat-6030	69	22	as	as	ADP
easat-6030	69	23	research	research	NOUN
easat-6030	69	24	and	and	CCONJ
easat-6030	69	25	development	development	NOUN
easat-6030	69	26	cost	cost	NOUN
easat-6030	69	27	,	,	PUNCT
easat-6030	69	28	and	and	CCONJ
easat-6030	69	29	reduction	reduction	NOUN
easat-6030	69	30	of	of	ADP
easat-6030	69	31	optional	optional	ADJ
easat-6030	69	32	expenses	expense	NOUN
easat-6030	69	33	to	to	PART
easat-6030	69	34	get	get	AUX
easat-6030	69	35	rid	rid	VERB
easat-6030	69	36	of	of	ADP
easat-6030	69	37	losses	loss	NOUN
easat-6030	69	38	.	.	PUNCT
easat-6030	70	1	2.2	2.2	NUM
easat-6030	70	2	.	.	PUNCT
easat-6030	71	1	audit	audit	NOUN
easat-6030	71	2	quality	quality	NOUN
easat-6030	71	3	over	over	ADP
easat-6030	71	4	the	the	DET
easat-6030	71	5	years	year	NOUN
easat-6030	71	6	,	,	PUNCT
easat-6030	71	7	it	it	PRON
easat-6030	71	8	has	have	AUX
easat-6030	71	9	been	be	AUX
easat-6030	71	10	challenging	challenge	VERB
easat-6030	71	11	to	to	PART
easat-6030	71	12	reach	reach	VERB
easat-6030	71	13	an	an	DET
easat-6030	71	14	agreement	agreement	NOUN
easat-6030	71	15	on	on	ADP
easat-6030	71	16	a	a	DET
easat-6030	71	17	universal	universal	ADJ
easat-6030	71	18	description	description	NOUN
easat-6030	71	19	or	or	CCONJ
easat-6030	71	20	measurement	measurement	NOUN
easat-6030	71	21	of	of	ADP
easat-6030	71	22	audit	audit	NOUN
easat-6030	71	23	quality	quality	NOUN
easat-6030	71	24	[	[	X
easat-6030	71	25	30	30	NUM
easat-6030	71	26	]	]	PUNCT
easat-6030	71	27	.	.	PUNCT
easat-6030	72	1	however	however	ADV
easat-6030	72	2	,	,	PUNCT
easat-6030	72	3	audit	audit	NOUN
easat-6030	72	4	quality	quality	NOUN
easat-6030	72	5	refers	refer	VERB
easat-6030	72	6	to	to	ADP
easat-6030	72	7	the	the	DET
easat-6030	72	8	probability	probability	NOUN
easat-6030	72	9	,	,	PUNCT
easat-6030	72	10	as	as	SCONJ
easat-6030	72	11	assessed	assess	VERB
easat-6030	72	12	by	by	ADP
easat-6030	72	13	the	the	DET
easat-6030	72	14	market	market	NOUN
easat-6030	72	15	,	,	PUNCT
easat-6030	72	16	of	of	ADP
easat-6030	72	17	an	an	DET
easat-6030	72	18	auditor	auditor	NOUN
easat-6030	72	19	identifying	identify	VERB
easat-6030	72	20	and	and	CCONJ
easat-6030	72	21	disclosing	disclose	VERB
easat-6030	72	22	a	a	DET
easat-6030	72	23	violation	violation	NOUN
easat-6030	72	24	or	or	CCONJ
easat-6030	72	25	misrepresentation	misrepresentation	NOUN
easat-6030	72	26	within	within	ADP
easat-6030	72	27	a	a	DET
easat-6030	72	28	client	client	NOUN
easat-6030	72	29	's	's	PART
easat-6030	72	30	accounting	accounting	NOUN
easat-6030	72	31	system	system	NOUN
easat-6030	72	32	[	[	X
easat-6030	72	33	5	5	NUM
easat-6030	72	34	,	,	PUNCT
easat-6030	72	35	17	17	NUM
easat-6030	72	36	,	,	PUNCT
easat-6030	72	37	23	23	NUM
easat-6030	72	38	,	,	PUNCT
easat-6030	72	39	31	31	NUM
easat-6030	72	40	]	]	PUNCT
easat-6030	72	41	.	.	PUNCT
easat-6030	73	1	thus	thus	ADV
easat-6030	73	2	,	,	PUNCT
easat-6030	73	3	an	an	DET
easat-6030	73	4	auditor	auditor	NOUN
easat-6030	73	5	's	's	PART
easat-6030	73	6	effectiveness	effectiveness	NOUN
easat-6030	73	7	in	in	ADP
easat-6030	73	8	conducting	conduct	VERB
easat-6030	73	9	high	high	ADJ
easat-6030	73	10	-	-	PUNCT
easat-6030	73	11	quality	quality	NOUN
easat-6030	73	12	audit	audit	NOUN
easat-6030	73	13	work	work	NOUN
easat-6030	73	14	is	be	AUX
easat-6030	73	15	contingent	contingent	ADJ
easat-6030	73	16	upon	upon	SCONJ
easat-6030	73	17	his	his	PRON
easat-6030	73	18	technical	technical	ADJ
easat-6030	73	19	capabilities	capability	NOUN
easat-6030	73	20	,	,	PUNCT
easat-6030	73	21	independence	independence	NOUN
easat-6030	73	22	,	,	PUNCT
easat-6030	73	23	and	and	CCONJ
easat-6030	73	24	objectivity	objectivity	NOUN
easat-6030	73	25	.	.	PUNCT
easat-6030	74	1	audit	audit	NOUN
easat-6030	74	2	independence	independence	NOUN
easat-6030	74	3	,	,	PUNCT
easat-6030	74	4	as	as	SCONJ
easat-6030	74	5	explained	explain	VERB
easat-6030	74	6	by	by	ADP
easat-6030	74	7	soyemi	soyemi	NOUN
easat-6030	74	8	,	,	PUNCT
easat-6030	74	9	et	et	PROPN
easat-6030	74	10	al	al	PROPN
easat-6030	74	11	.	.	PUNCT
easat-6030	75	1	[	[	X
easat-6030	75	2	32	32	NUM
easat-6030	75	3	]	]	PUNCT
easat-6030	75	4	and	and	CCONJ
easat-6030	75	5	ozcan	ozcan	VERB
easat-6030	76	1	[	[	X
easat-6030	76	2	19	19	NUM
easat-6030	76	3	]	]	PUNCT
easat-6030	76	4	connotes	connote	VERB
easat-6030	76	5	auditors	auditor	NOUN
easat-6030	76	6	'	'	PART
easat-6030	76	7	boldness	boldness	NOUN
easat-6030	76	8	and	and	CCONJ
easat-6030	76	9	confidence	confidence	NOUN
easat-6030	76	10	in	in	ADP
easat-6030	76	11	reporting	report	VERB
easat-6030	76	12	false	false	ADJ
easat-6030	76	13	representations	representation	NOUN
easat-6030	76	14	,	,	PUNCT
easat-6030	76	15	either	either	CCONJ
easat-6030	76	16	by	by	ADP
easat-6030	76	17	a	a	DET
easat-6030	76	18	qualified	qualified	ADJ
easat-6030	76	19	declaration	declaration	NOUN
easat-6030	76	20	or	or	CCONJ
easat-6030	76	21	negative	negative	ADJ
easat-6030	76	22	reviews	review	NOUN
easat-6030	76	23	if	if	SCONJ
easat-6030	76	24	such	such	ADJ
easat-6030	76	25	misstatements	misstatement	NOUN
easat-6030	76	26	are	be	AUX
easat-6030	76	27	left	leave	VERB
easat-6030	76	28	unadjusted	unadjuste	VERB
easat-6030	76	29	by	by	ADP
easat-6030	76	30	management	management	NOUN
easat-6030	76	31	.	.	PUNCT
easat-6030	77	1	the	the	DET
easat-6030	77	2	capacity	capacity	NOUN
easat-6030	77	3	of	of	ADP
easat-6030	77	4	an	an	DET
easat-6030	77	5	auditor	auditor	NOUN
easat-6030	77	6	to	to	PART
easat-6030	77	7	discover	discover	VERB
easat-6030	77	8	a	a	DET
easat-6030	77	9	misnomer	misnomer	NOUN
easat-6030	77	10	is	be	AUX
easat-6030	77	11	referred	refer	VERB
easat-6030	77	12	to	to	ADP
easat-6030	77	13	as	as	ADP
easat-6030	77	14	proficiency	proficiency	NOUN
easat-6030	77	15	,	,	PUNCT
easat-6030	77	16	while	while	SCONJ
easat-6030	77	17	his	his	PRON
easat-6030	77	18	ability	ability	NOUN
easat-6030	77	19	to	to	PART
easat-6030	77	20	report	report	VERB
easat-6030	77	21	the	the	DET
easat-6030	77	22	misnomer	misnomer	NOUN
easat-6030	77	23	detected	detect	VERB
easat-6030	77	24	is	be	AUX
easat-6030	77	25	referred	refer	VERB
easat-6030	77	26	to	to	ADP
easat-6030	77	27	as	as	ADP
easat-6030	77	28	objectivity	objectivity	NOUN
easat-6030	77	29	or	or	CCONJ
easat-6030	77	30	independence	independence	NOUN
easat-6030	77	31	.	.	PUNCT
easat-6030	78	1	from	from	ADP
easat-6030	78	2	another	another	DET
easat-6030	78	3	lens	len	NOUN
easat-6030	78	4	,	,	PUNCT
easat-6030	78	5	ahmad	ahmad	PROPN
easat-6030	78	6	,	,	PUNCT
easat-6030	78	7	et	et	PROPN
easat-6030	78	8	al	al	PROPN
easat-6030	78	9	.	.	PUNCT
easat-6030	79	1	[	[	X
easat-6030	79	2	33	33	NUM
easat-6030	79	3	]	]	PUNCT
easat-6030	79	4	;	;	PUNCT
easat-6030	79	5	alao	alao	PROPN
easat-6030	79	6	and	and	CCONJ
easat-6030	79	7	gbolagade	gbolagade	VERB
easat-6030	79	8	[	[	X
easat-6030	79	9	3	3	NUM
easat-6030	79	10	]	]	PUNCT
easat-6030	79	11	and	and	CCONJ
easat-6030	79	12	kurawa	kurawa	PROPN
easat-6030	79	13	and	and	CCONJ
easat-6030	79	14	aca	aca	PROPN
easat-6030	80	1	[	[	X
easat-6030	80	2	34	34	NUM
easat-6030	80	3	]	]	PUNCT
easat-6030	80	4	view	view	NOUN
easat-6030	80	5	an	an	DET
easat-6030	80	6	audit	audit	NOUN
easat-6030	80	7	's	's	PART
easat-6030	80	8	capacity	capacity	NOUN
easat-6030	80	9	to	to	PART
easat-6030	80	10	enhance	enhance	VERB
easat-6030	80	11	the	the	DET
easat-6030	80	12	accuracy	accuracy	NOUN
easat-6030	80	13	with	with	ADP
easat-6030	80	14	which	which	PRON
easat-6030	80	15	investors	investor	NOUN
easat-6030	80	16	may	may	AUX
easat-6030	80	17	evaluate	evaluate	VERB
easat-6030	80	18	the	the	DET
easat-6030	80	19	value	value	NOUN
easat-6030	80	20	of	of	ADP
easat-6030	80	21	a	a	DET
easat-6030	80	22	firm	firm	NOUN
easat-6030	80	23	's	's	PART
easat-6030	80	24	financial	financial	ADJ
easat-6030	80	25	statements	statement	NOUN
easat-6030	80	26	as	as	ADP
easat-6030	80	27	audit	audit	NOUN
easat-6030	80	28	quality	quality	NOUN
easat-6030	80	29	.	.	PUNCT
easat-6030	81	1	this	this	DET
easat-6030	81	2	perspective	perspective	NOUN
easat-6030	81	3	is	be	AUX
easat-6030	81	4	so	so	SCONJ
easat-6030	81	5	because	because	SCONJ
easat-6030	81	6	fewer	few	ADJ
easat-6030	81	7	audit	audit	NOUN
easat-6030	81	8	blunders	blunder	NOUN
easat-6030	81	9	are	be	AUX
easat-6030	81	10	directly	directly	ADV
easat-6030	81	11	related	relate	VERB
easat-6030	81	12	to	to	ADP
easat-6030	81	13	high	high	ADJ
easat-6030	81	14	-	-	PUNCT
easat-6030	81	15	quality	quality	NOUN
easat-6030	81	16	auditors	auditor	NOUN
easat-6030	81	17	,	,	PUNCT
easat-6030	81	18	who	who	PRON
easat-6030	81	19	would	would	AUX
easat-6030	81	20	more	more	ADV
easat-6030	81	21	likely	likely	ADJ
easat-6030	81	22	issue	issue	VERB
easat-6030	81	23	going	go	VERB
easat-6030	81	24	-	-	PUNCT
easat-6030	81	25	concern	concern	NOUN
easat-6030	81	26	audit	audit	NOUN
easat-6030	81	27	reports	report	VERB
easat-6030	81	28	to	to	ADP
easat-6030	81	29	deserving	deserve	VERB
easat-6030	81	30	auditees	auditee	NOUN
easat-6030	81	31	than	than	ADP
easat-6030	81	32	to	to	ADP
easat-6030	81	33	undeserving	undeserve	VERB
easat-6030	81	34	ones	one	NOUN
easat-6030	81	35	[	[	X
easat-6030	81	36	35	35	NUM
easat-6030	81	37	]	]	PUNCT
easat-6030	81	38	.	.	PUNCT
easat-6030	82	1	this	this	DET
easat-6030	82	2	complicated	complicated	ADJ
easat-6030	82	3	phenomenon	phenomenon	NOUN
easat-6030	82	4	has	have	AUX
easat-6030	82	5	been	be	AUX
easat-6030	82	6	widely	widely	ADV
easat-6030	82	7	measured	measure	VERB
easat-6030	82	8	in	in	ADP
easat-6030	82	9	various	various	ADJ
easat-6030	82	10	forms	form	NOUN
easat-6030	82	11	.	.	PUNCT
easat-6030	83	1	one	one	NUM
easat-6030	83	2	approach	approach	NOUN
easat-6030	83	3	to	to	ADP
easat-6030	83	4	measuring	measure	VERB
easat-6030	83	5	audit	audit	NOUN
easat-6030	83	6	quality	quality	NOUN
easat-6030	83	7	is	be	AUX
easat-6030	83	8	the	the	DET
easat-6030	83	9	input	input	NOUN
easat-6030	83	10	-	-	PUNCT
easat-6030	83	11	output	output	NOUN
easat-6030	83	12	approach	approach	NOUN
easat-6030	83	13	emanating	emanate	VERB
easat-6030	83	14	from	from	ADP
easat-6030	83	15	the	the	DET
easat-6030	83	16	credibility	credibility	NOUN
easat-6030	83	17	of	of	ADP
easat-6030	83	18	financial	financial	ADJ
easat-6030	83	19	reporting	reporting	NOUN
easat-6030	83	20	of	of	ADP
easat-6030	83	21	client	client	NOUN
easat-6030	83	22	companies	company	NOUN
easat-6030	83	23	and	and	CCONJ
easat-6030	83	24	observable	observable	ADJ
easat-6030	83	25	auditor	auditor	NOUN
easat-6030	83	26	attributes	attribute	VERB
easat-6030	83	27	.	.	PUNCT
easat-6030	84	1	as	as	SCONJ
easat-6030	84	2	argued	argue	VERB
easat-6030	84	3	by	by	ADP
easat-6030	84	4	aobdia	aobdia	NOUN
easat-6030	84	5	[	[	X
easat-6030	84	6	36	36	NUM
easat-6030	84	7	]	]	PUNCT
easat-6030	84	8	the	the	DET
easat-6030	84	9	other	other	ADJ
easat-6030	84	10	approach	approach	NOUN
easat-6030	84	11	involves	involve	VERB
easat-6030	84	12	a	a	DET
easat-6030	84	13	detailed	detailed	ADJ
easat-6030	84	14	examination	examination	NOUN
easat-6030	84	15	of	of	ADP
easat-6030	84	16	the	the	DET
easat-6030	84	17	audit	audit	NOUN
easat-6030	84	18	process	process	NOUN
easat-6030	84	19	as	as	SCONJ
easat-6030	84	20	perceived	perceive	VERB
easat-6030	84	21	by	by	ADP
easat-6030	84	22	audit	audit	NOUN
easat-6030	84	23	firms	firm	NOUN
easat-6030	84	24	and	and	CCONJ
easat-6030	84	25	regulators	regulator	NOUN
easat-6030	84	26	.	.	PUNCT
easat-6030	85	1	these	these	DET
easat-6030	85	2	direct	direct	ADJ
easat-6030	85	3	-	-	PUNCT
easat-6030	85	4	indirect	indirect	ADJ
easat-6030	85	5	metrics	metric	NOUN
easat-6030	85	6	include	include	VERB
easat-6030	85	7	the	the	DET
easat-6030	85	8	audit	audit	NOUN
easat-6030	85	9	fees	fee	NOUN
easat-6030	85	10	,	,	PUNCT
easat-6030	85	11	audit	audit	NOUN
easat-6030	85	12	firm	firm	ADJ
easat-6030	85	13	size	size	NOUN
easat-6030	85	14	,	,	PUNCT
easat-6030	85	15	auditor	auditor	NOUN
easat-6030	85	16	's	's	PART
easat-6030	85	17	expertise	expertise	NOUN
easat-6030	85	18	,	,	PUNCT
easat-6030	85	19	auditor	auditor	NOUN
easat-6030	85	20	's	's	PART
easat-6030	85	21	familiarity	familiarity	NOUN
easat-6030	85	22	with	with	ADP
easat-6030	85	23	/	/	SYM
easat-6030	85	24	expertise	expertise	NOUN
easat-6030	85	25	in	in	ADP
easat-6030	85	26	the	the	DET
easat-6030	85	27	sector	sector	NOUN
easat-6030	85	28	,	,	PUNCT
easat-6030	85	29	and	and	CCONJ
easat-6030	85	30	capital	capital	NOUN
easat-6030	85	31	expense	expense	NOUN
easat-6030	85	32	mohapatra	mohapatra	PROPN
easat-6030	85	33	,	,	PUNCT
easat-6030	85	34	et	et	PROPN
easat-6030	85	35	al	al	PROPN
easat-6030	85	36	.	.	PUNCT
easat-6030	86	1	[	[	X
easat-6030	86	2	8	8	NUM
easat-6030	86	3	]	]	PUNCT
easat-6030	86	4	;	;	PUNCT
easat-6030	86	5	bell	bell	NOUN
easat-6030	86	6	,	,	PUNCT
easat-6030	86	7	et	et	PROPN
easat-6030	86	8	al	al	PROPN
easat-6030	86	9	.	.	PUNCT
easat-6030	87	1	[	[	X
easat-6030	87	2	37	37	NUM
easat-6030	87	3	]	]	PUNCT
easat-6030	87	4	and	and	CCONJ
easat-6030	87	5	gaynor	gaynor	PROPN
easat-6030	87	6	,	,	PUNCT
easat-6030	87	7	et	et	PROPN
easat-6030	87	8	al	al	PROPN
easat-6030	87	9	.	.	PUNCT
easat-6030	88	1	[	[	X
easat-6030	88	2	38	38	NUM
easat-6030	88	3	]	]	PUNCT
easat-6030	88	4	and	and	CCONJ
easat-6030	88	5	amenability	amenability	NOUN
easat-6030	88	6	with	with	ADP
easat-6030	88	7	the	the	DET
easat-6030	88	8	generally	generally	ADV
easat-6030	88	9	accepted	accept	VERB
easat-6030	88	10	accounting	accounting	NOUN
easat-6030	88	11	practices	practice	NOUN
easat-6030	88	12	(	(	PUNCT
easat-6030	88	13	gaap	gaap	PROPN
easat-6030	88	14	)	)	PUNCT
easat-6030	88	15	,	,	PUNCT
easat-6030	88	16	securities	security	NOUN
easat-6030	88	17	and	and	CCONJ
easat-6030	88	18	exchange	exchange	PROPN
easat-6030	88	19	commission	commission	PROPN
easat-6030	88	20	’s	’s	PART
easat-6030	88	21	performance	performance	NOUN
easat-6030	88	22	review	review	NOUN
easat-6030	88	23	,	,	PUNCT
easat-6030	88	24	quality	quality	NOUN
easat-6030	88	25	control	control	NOUN
easat-6030	88	26	review	review	PROPN
easat-6030	88	27	,	,	PUNCT
easat-6030	88	28	and	and	CCONJ
easat-6030	88	29	bankruptcy	bankruptcy	NOUN
easat-6030	88	30	test	test	NOUN
easat-6030	88	31	review	review	NOUN
easat-6030	88	32	[	[	X
easat-6030	88	33	36	36	NUM
easat-6030	88	34	]	]	PUNCT
easat-6030	88	35	.	.	PUNCT
easat-6030	89	1	several	several	ADJ
easat-6030	89	2	studies	study	NOUN
easat-6030	89	3	,	,	PUNCT
easat-6030	89	4	such	such	ADJ
easat-6030	89	5	as	as	ADP
easat-6030	89	6	those	those	PRON
easat-6030	89	7	of	of	ADP
easat-6030	89	8	ahmad	ahmad	PROPN
easat-6030	89	9	,	,	PUNCT
easat-6030	89	10	et	et	PROPN
easat-6030	89	11	al	al	PROPN
easat-6030	89	12	.	.	PUNCT
easat-6030	90	1	[	[	X
easat-6030	90	2	33	33	NUM
easat-6030	90	3	]	]	X
easat-6030	90	4	;	;	PUNCT
easat-6030	90	5	almomani	almomani	NOUN
easat-6030	90	6	and	and	CCONJ
easat-6030	90	7	ayedh	ayedh	NOUN
easat-6030	90	8	[	[	X
easat-6030	90	9	39	39	NUM
easat-6030	90	10	]	]	PUNCT
easat-6030	90	11	and	and	CCONJ
easat-6030	90	12	tyokoso	tyokoso	NOUN
easat-6030	90	13	and	and	CCONJ
easat-6030	90	14	tsebga	tsebga	X
easat-6030	90	15	[	[	X
easat-6030	90	16	40	40	NUM
easat-6030	90	17	]	]	PUNCT
easat-6030	90	18	,	,	PUNCT
easat-6030	90	19	used	use	VERB
easat-6030	90	20	common	common	ADJ
easat-6030	90	21	proxies	proxy	NOUN
easat-6030	90	22	like	like	ADP
easat-6030	90	23	auditor	auditor	NOUN
easat-6030	90	24	’s	’s	PART
easat-6030	90	25	size	size	NOUN
easat-6030	90	26	,	,	PUNCT
easat-6030	90	27	auditor	auditor	NOUN
easat-6030	90	28	’s	’s	PART
easat-6030	90	29	focus	focus	NOUN
easat-6030	90	30	on	on	ADP
easat-6030	90	31	an	an	DET
easat-6030	90	32	industry	industry	NOUN
easat-6030	90	33	,	,	PUNCT
easat-6030	90	34	and	and	CCONJ
easat-6030	90	35	span	span	NOUN
easat-6030	90	36	of	of	ADP
easat-6030	90	37	the	the	DET
easat-6030	90	38	auditor	auditor	NOUN
easat-6030	90	39	's	's	PART
easat-6030	90	40	engagement	engagement	NOUN
easat-6030	90	41	to	to	PART
easat-6030	90	42	measure	measure	VERB
easat-6030	90	43	the	the	DET
easat-6030	90	44	standard	standard	NOUN
easat-6030	90	45	of	of	ADP
easat-6030	90	46	the	the	DET
easat-6030	90	47	audit	audit	NOUN
easat-6030	90	48	.	.	PUNCT
easat-6030	91	1	others	other	NOUN
easat-6030	91	2	have	have	AUX
easat-6030	91	3	also	also	ADV
easat-6030	91	4	used	use	VERB
easat-6030	91	5	mandatory	mandatory	ADJ
easat-6030	91	6	audit	audit	NOUN
easat-6030	91	7	partner	partner	NOUN
easat-6030	91	8	and	and	CCONJ
easat-6030	91	9	firm	firm	ADJ
easat-6030	91	10	rotations	rotation	NOUN
easat-6030	91	11	,	,	PUNCT
easat-6030	91	12	audit	audit	NOUN
easat-6030	91	13	fees	fee	NOUN
easat-6030	91	14	,	,	PUNCT
easat-6030	91	15	and	and	CCONJ
easat-6030	91	16	audit	audit	NOUN
easat-6030	91	17	tenure	tenure	NOUN
easat-6030	91	18	to	to	PART
easat-6030	91	19	gauge	gauge	VERB
easat-6030	91	20	audit	audit	NOUN
easat-6030	91	21	quality	quality	NOUN
easat-6030	91	22	[	[	X
easat-6030	91	23	6	6	NUM
easat-6030	91	24	-	-	SYM
easat-6030	91	25	8	8	NUM
easat-6030	91	26	]	]	PUNCT
easat-6030	91	27	.	.	PUNCT
easat-6030	92	1	the	the	DET
easat-6030	92	2	referenced	referenced	ADJ
easat-6030	92	3	authors	author	NOUN
easat-6030	92	4	adopted	adopt	VERB
easat-6030	92	5	these	these	DET
easat-6030	92	6	audit	audit	NOUN
easat-6030	92	7	firm	firm	ADJ
easat-6030	92	8	/	/	SYM
easat-6030	92	9	auditor	auditor	NOUN
easat-6030	92	10	attributes	attribute	VERB
easat-6030	92	11	due	due	ADJ
easat-6030	92	12	to	to	ADP
easat-6030	92	13	the	the	DET
easat-6030	92	14	presupposition	presupposition	NOUN
easat-6030	92	15	that	that	SCONJ
easat-6030	92	16	they	they	PRON
easat-6030	92	17	are	be	AUX
easat-6030	92	18	effective	effective	ADJ
easat-6030	92	19	in	in	ADP
easat-6030	92	20	accurately	accurately	ADV
easat-6030	92	21	determining	determine	VERB
easat-6030	92	22	the	the	DET
easat-6030	92	23	degree	degree	NOUN
easat-6030	92	24	of	of	ADP
easat-6030	92	25	the	the	DET
easat-6030	92	26	quality	quality	NOUN
easat-6030	92	27	of	of	ADP
easat-6030	92	28	the	the	DET
easat-6030	92	29	audit	audit	NOUN
easat-6030	92	30	performed	perform	VERB
easat-6030	92	31	and	and	CCONJ
easat-6030	92	32	their	their	PRON
easat-6030	92	33	ability	ability	NOUN
easat-6030	92	34	to	to	PART
easat-6030	92	35	detect	detect	VERB
easat-6030	92	36	a	a	DET
easat-6030	92	37	misnomer	misnomer	NOUN
easat-6030	92	38	.	.	PUNCT
easat-6030	93	1	according	accord	VERB
easat-6030	93	2	to	to	ADP
easat-6030	93	3	kurawa	kurawa	PROPN
easat-6030	93	4	and	and	CCONJ
easat-6030	93	5	aca	aca	PROPN
easat-6030	93	6	[	[	X
easat-6030	93	7	34	34	NUM
easat-6030	93	8	]	]	PUNCT
easat-6030	93	9	;	;	PUNCT
easat-6030	93	10	nawaiseh	nawaiseh	PROPN
easat-6030	93	11	[	[	X
easat-6030	93	12	41	41	NUM
easat-6030	93	13	]	]	PUNCT
easat-6030	93	14	and	and	CCONJ
easat-6030	93	15	yasser	yasser	PROPN
easat-6030	93	16	and	and	CCONJ
easat-6030	93	17	soliman	soliman	NOUN
easat-6030	94	1	[	[	X
easat-6030	94	2	42	42	NUM
easat-6030	94	3	]	]	PUNCT
easat-6030	94	4	audit	audit	NOUN
easat-6030	94	5	quality	quality	NOUN
easat-6030	94	6	becomes	become	VERB
easat-6030	94	7	imperative	imperative	ADJ
easat-6030	94	8	as	as	SCONJ
easat-6030	94	9	management	management	NOUN
easat-6030	94	10	may	may	AUX
easat-6030	94	11	manipulate	manipulate	VERB
easat-6030	94	12	the	the	DET
easat-6030	94	13	values	value	NOUN
easat-6030	94	14	reported	report	VERB
easat-6030	94	15	in	in	ADP
easat-6030	94	16	accounting	accounting	NOUN
easat-6030	94	17	reports	report	NOUN
easat-6030	94	18	or	or	CCONJ
easat-6030	94	19	use	use	VERB
easat-6030	94	20	loopholes	loophole	NOUN
easat-6030	94	21	in	in	ADP
easat-6030	94	22	accounting	accounting	NOUN
easat-6030	94	23	methods	method	NOUN
easat-6030	94	24	to	to	PART
easat-6030	94	25	create	create	VERB
easat-6030	94	26	a	a	DET
easat-6030	94	27	desirable	desirable	ADJ
easat-6030	94	28	public	public	ADJ
easat-6030	94	29	image	image	NOUN
easat-6030	94	30	for	for	ADP
easat-6030	94	31	the	the	DET
easat-6030	94	32	firm	firm	NOUN
easat-6030	94	33	.	.	PUNCT
easat-6030	95	1	2.3	2.3	NUM
easat-6030	95	2	.	.	PUNCT
easat-6030	96	1	audit	audit	NOUN
easat-6030	96	2	fees	fee	NOUN
easat-6030	96	3	audit	audit	NOUN
easat-6030	96	4	firms	firm	NOUN
easat-6030	96	5	,	,	PUNCT
easat-6030	96	6	regulators	regulator	NOUN
easat-6030	96	7	and	and	CCONJ
easat-6030	96	8	academic	academic	ADJ
easat-6030	96	9	researchers	researcher	NOUN
easat-6030	96	10	share	share	VERB
easat-6030	96	11	common	common	ADJ
easat-6030	96	12	ground	ground	NOUN
easat-6030	96	13	in	in	ADP
easat-6030	96	14	identifying	identify	VERB
easat-6030	96	15	sub	sub	ADJ
easat-6030	96	16	-	-	ADJ
easat-6030	96	17	quality	quality	ADJ
easat-6030	96	18	audits	audits	NOUN
easat-6030	96	19	through	through	ADP
easat-6030	96	20	audit	audit	NOUN
easat-6030	96	21	fees	fee	NOUN
easat-6030	96	22	as	as	ADP
easat-6030	96	23	surrogates	surrogate	NOUN
easat-6030	96	24	of	of	ADP
easat-6030	96	25	audit	audit	NOUN
easat-6030	96	26	quality	quality	NOUN
easat-6030	96	27	[	[	X
easat-6030	96	28	36	36	NUM
easat-6030	96	29	]	]	PUNCT
easat-6030	96	30	.	.	PUNCT
easat-6030	97	1	an	an	DET
easat-6030	97	2	audit	audit	NOUN
easat-6030	97	3	fee	fee	NOUN
easat-6030	97	4	is	be	AUX
easat-6030	97	5	a	a	DET
easat-6030	97	6	monetary	monetary	ADJ
easat-6030	97	7	value	value	NOUN
easat-6030	97	8	received	receive	VERB
easat-6030	97	9	by	by	ADP
easat-6030	97	10	auditors	auditor	NOUN
easat-6030	97	11	and	and	CCONJ
easat-6030	97	12	their	their	PRON
easat-6030	97	13	firms	firm	NOUN
easat-6030	97	14	from	from	ADP
easat-6030	97	15	clients	client	NOUN
easat-6030	97	16	for	for	ADP
easat-6030	97	17	rendering	render	VERB
easat-6030	97	18	audit	audit	NOUN
easat-6030	97	19	/	/	SYM
easat-6030	97	20	professional	professional	ADJ
easat-6030	97	21	services	service	NOUN
easat-6030	97	22	[	[	X
easat-6030	97	23	43	43	NUM
easat-6030	97	24	]	]	PUNCT
easat-6030	97	25	.	.	PUNCT
easat-6030	98	1	this	this	DET
easat-6030	98	2	audit	audit	NOUN
easat-6030	98	3	fee	fee	NOUN
easat-6030	98	4	includes	include	VERB
easat-6030	98	5	fees	fee	NOUN
easat-6030	98	6	receivable	receivable	ADJ
easat-6030	98	7	for	for	ADP
easat-6030	98	8	completing	complete	VERB
easat-6030	98	9	an	an	DET
easat-6030	98	10	audit	audit	NOUN
easat-6030	98	11	assignment	assignment	NOUN
easat-6030	98	12	and	and	CCONJ
easat-6030	98	13	certification	certification	NOUN
easat-6030	98	14	of	of	ADP
easat-6030	98	15	an	an	DET
easat-6030	98	16	entity	entity	NOUN
easat-6030	98	17	’s	’s	PART
easat-6030	98	18	financial	financial	ADJ
easat-6030	98	19	statement	statement	NOUN
easat-6030	98	20	;	;	PUNCT
easat-6030	98	21	reporting	report	VERB
easat-6030	98	22	on	on	ADP
easat-6030	98	23	directors	director	NOUN
easat-6030	98	24	'	'	PART
easat-6030	98	25	remuneration	remuneration	NOUN
easat-6030	98	26	,	,	PUNCT
easat-6030	98	27	and	and	CCONJ
easat-6030	98	28	for	for	ADP
easat-6030	98	29	work	work	NOUN
easat-6030	98	30	done	do	VERB
easat-6030	98	31	to	to	PART
easat-6030	98	32	comply	comply	VERB
easat-6030	98	33	with	with	ADP
easat-6030	98	34	the	the	DET
easat-6030	98	35	auditor	auditor	NOUN
easat-6030	98	36	's	's	PART
easat-6030	98	37	responsibilities	responsibility	NOUN
easat-6030	98	38	under	under	ADP
easat-6030	98	39	the	the	DET
easat-6030	98	40	law	law	NOUN
easat-6030	98	41	and	and	CCONJ
easat-6030	98	42	auditing	auditing	NOUN
easat-6030	98	43	standards	standard	NOUN
easat-6030	98	44	pwc	pwc	NOUN
easat-6030	98	45	[	[	X
easat-6030	98	46	44	44	NUM
easat-6030	98	47	]	]	PUNCT
easat-6030	98	48	and	and	CCONJ
easat-6030	98	49	should	should	AUX
easat-6030	98	50	be	be	AUX
easat-6030	98	51	determined	determine	VERB
easat-6030	98	52	mutually	mutually	ADV
easat-6030	98	53	between	between	ADP
easat-6030	98	54	the	the	DET
easat-6030	98	55	auditee	auditee	NOUN
easat-6030	98	56	and	and	CCONJ
easat-6030	98	57	audit	audit	NOUN
easat-6030	98	58	firm	firm	NOUN
easat-6030	99	1	[	[	X
easat-6030	99	2	43	43	NUM
easat-6030	99	3	]	]	PUNCT
easat-6030	99	4	.	.	PUNCT
easat-6030	100	1	clients	client	NOUN
easat-6030	100	2	may	may	AUX
easat-6030	100	3	sometimes	sometimes	ADV
easat-6030	100	4	require	require	VERB
easat-6030	100	5	an	an	DET
easat-6030	100	6	auditor	auditor	NOUN
easat-6030	100	7	’s	’s	PART
easat-6030	100	8	expertise	expertise	NOUN
easat-6030	100	9	to	to	PART
easat-6030	100	10	provide	provide	VERB
easat-6030	100	11	non	non	ADJ
easat-6030	100	12	-	-	ADJ
easat-6030	100	13	audit	audit	ADJ
easat-6030	100	14	services	service	NOUN
easat-6030	100	15	such	such	ADJ
easat-6030	100	16	as	as	ADP
easat-6030	100	17	tax	tax	NOUN
easat-6030	100	18	,	,	PUNCT
easat-6030	100	19	payroll	payroll	NOUN
easat-6030	100	20	,	,	PUNCT
easat-6030	100	21	valuation	valuation	NOUN
easat-6030	100	22	,	,	PUNCT
easat-6030	100	23	advisory	advisory	ADJ
easat-6030	100	24	,	,	PUNCT
easat-6030	100	25	and	and	CCONJ
easat-6030	100	26	legal	legal	ADJ
easat-6030	100	27	services	service	NOUN
easat-6030	100	28	.	.	PUNCT
easat-6030	101	1	non	non	ADJ
easat-6030	101	2	-	-	ADJ
easat-6030	101	3	audit	audit	ADJ
easat-6030	101	4	services	service	NOUN
easat-6030	101	5	are	be	AUX
easat-6030	101	6	additional	additional	ADJ
easat-6030	101	7	services	service	NOUN
easat-6030	101	8	an	an	DET
easat-6030	101	9	auditor	auditor	NOUN
easat-6030	101	10	provides	provide	VERB
easat-6030	101	11	to	to	ADP
easat-6030	101	12	clients	client	NOUN
easat-6030	101	13	in	in	ADP
easat-6030	101	14	addition	addition	NOUN
easat-6030	101	15	to	to	ADP
easat-6030	101	16	standard	standard	ADJ
easat-6030	101	17	auditing	auditing	NOUN
easat-6030	101	18	engagements	engagement	NOUN
easat-6030	101	19	to	to	PART
easat-6030	101	20	generate	generate	VERB
easat-6030	101	21	extra	extra	ADJ
easat-6030	101	22	revenue	revenue	NOUN
easat-6030	101	23	[	[	X
easat-6030	101	24	45	45	NUM
easat-6030	101	25	,	,	PUNCT
easat-6030	101	26	46	46	NUM
easat-6030	101	27	]	]	PUNCT
easat-6030	101	28	.	.	PUNCT
easat-6030	102	1	an	an	DET
easat-6030	102	2	auditor	auditor	NOUN
easat-6030	102	3	must	must	AUX
easat-6030	102	4	pay	pay	VERB
easat-6030	102	5	attention	attention	NOUN
easat-6030	102	6	to	to	ADP
easat-6030	102	7	non	non	ADJ
easat-6030	102	8	-	-	ADJ
easat-6030	102	9	audit	audit	ADJ
easat-6030	102	10	services	service	NOUN
easat-6030	102	11	577	577	NUM
easat-6030	102	12	edelweiss	edelweiss	PROPN
easat-6030	102	13	applied	apply	VERB
easat-6030	102	14	science	science	NOUN
easat-6030	102	15	and	and	CCONJ
easat-6030	102	16	technology	technology	NOUN
easat-6030	102	17	issn	issn	PROPN
easat-6030	102	18	:	:	PUNCT
easat-6030	102	19	2576	2576	NUM
easat-6030	102	20	-	-	SYM
easat-6030	102	21	8484	8484	NUM
easat-6030	102	22	vol	vol	NOUN
easat-6030	102	23	.	.	PROPN
easat-6030	103	1	9	9	NUM
easat-6030	103	2	,	,	PUNCT
easat-6030	103	3	no	no	INTJ
easat-6030	103	4	.	.	NOUN
easat-6030	103	5	4	4	NUM
easat-6030	103	6	:	:	PUNCT
easat-6030	103	7	574	574	NUM
easat-6030	103	8	-	-	SYM
easat-6030	103	9	587	587	NUM
easat-6030	103	10	,	,	PUNCT
easat-6030	103	11	2025	2025	NUM
easat-6030	103	12	doi	doi	NOUN
easat-6030	103	13	:	:	PUNCT
easat-6030	103	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	103	15	©	©	PROPN
easat-6030	103	16	2025	2025	NUM
easat-6030	103	17	by	by	ADP
easat-6030	103	18	the	the	DET
easat-6030	103	19	authors	author	NOUN
easat-6030	103	20	;	;	PUNCT
easat-6030	103	21	licensee	licensee	PROPN
easat-6030	103	22	learning	learning	NOUN
easat-6030	103	23	gate	gate	NOUN
easat-6030	103	24	rendered	render	VERB
easat-6030	103	25	to	to	ADP
easat-6030	103	26	the	the	DET
easat-6030	103	27	client	client	NOUN
easat-6030	103	28	and	and	CCONJ
easat-6030	103	29	objectively	objectively	ADV
easat-6030	103	30	determine	determine	VERB
easat-6030	103	31	the	the	DET
easat-6030	103	32	audit	audit	NOUN
easat-6030	103	33	fee	fee	NOUN
easat-6030	103	34	to	to	PART
easat-6030	103	35	prevent	prevent	VERB
easat-6030	103	36	interference	interference	NOUN
easat-6030	103	37	with	with	ADP
easat-6030	103	38	the	the	DET
easat-6030	103	39	auditor	auditor	NOUN
easat-6030	103	40	's	's	PART
easat-6030	103	41	independence	independence	NOUN
easat-6030	103	42	.	.	PUNCT
easat-6030	104	1	this	this	DET
easat-6030	104	2	concern	concern	NOUN
easat-6030	104	3	is	be	AUX
easat-6030	104	4	so	so	SCONJ
easat-6030	104	5	because	because	SCONJ
easat-6030	104	6	the	the	DET
easat-6030	104	7	consequent	consequent	ADJ
easat-6030	104	8	economic	economic	ADJ
easat-6030	104	9	tie	tie	NOUN
easat-6030	104	10	between	between	ADP
easat-6030	104	11	auditor	auditor	NOUN
easat-6030	104	12	and	and	CCONJ
easat-6030	104	13	management	management	NOUN
easat-6030	104	14	arising	arise	VERB
easat-6030	104	15	from	from	ADP
easat-6030	104	16	high	high	ADJ
easat-6030	104	17	audit	audit	NOUN
easat-6030	104	18	fees	fee	NOUN
easat-6030	104	19	could	could	AUX
easat-6030	104	20	undermine	undermine	VERB
easat-6030	104	21	the	the	DET
easat-6030	104	22	auditor	auditor	NOUN
easat-6030	104	23	's	's	PART
easat-6030	104	24	independence	independence	NOUN
easat-6030	104	25	and	and	CCONJ
easat-6030	104	26	consequently	consequently	ADV
easat-6030	104	27	create	create	VERB
easat-6030	104	28	room	room	NOUN
easat-6030	104	29	for	for	ADP
easat-6030	104	30	financial	financial	ADJ
easat-6030	104	31	statements	statement	NOUN
easat-6030	104	32	'	'	PART
easat-6030	104	33	manipulation	manipulation	NOUN
easat-6030	104	34	[	[	X
easat-6030	104	35	5	5	NUM
easat-6030	104	36	,	,	PUNCT
easat-6030	104	37	29	29	NUM
easat-6030	104	38	,	,	PUNCT
easat-6030	104	39	47	47	NUM
easat-6030	104	40	]	]	PUNCT
easat-6030	104	41	.	.	PUNCT
easat-6030	105	1	thus	thus	ADV
easat-6030	105	2	,	,	PUNCT
easat-6030	105	3	earnings	earning	NOUN
easat-6030	105	4	quality	quality	NOUN
easat-6030	105	5	may	may	AUX
easat-6030	105	6	wane	wane	VERB
easat-6030	105	7	with	with	ADP
easat-6030	105	8	increased	increase	VERB
easat-6030	105	9	audit	audit	NOUN
easat-6030	105	10	fees	fee	NOUN
easat-6030	105	11	ye	ye	PRON
easat-6030	106	1	[	[	X
easat-6030	106	2	43	43	NUM
easat-6030	106	3	]	]	PUNCT
easat-6030	106	4	as	as	SCONJ
easat-6030	106	5	audit	audit	NOUN
easat-6030	106	6	fees	fee	NOUN
easat-6030	106	7	exhibit	exhibit	VERB
easat-6030	106	8	a	a	DET
easat-6030	106	9	positive	positive	ADJ
easat-6030	106	10	association	association	NOUN
easat-6030	106	11	with	with	ADP
easat-6030	106	12	earnings	earning	NOUN
easat-6030	106	13	management	management	NOUN
easat-6030	106	14	[	[	X
easat-6030	106	15	48	48	NUM
easat-6030	106	16	]	]	PUNCT
easat-6030	106	17	.	.	PUNCT
easat-6030	107	1	on	on	ADP
easat-6030	107	2	the	the	DET
easat-6030	107	3	contrary	contrary	ADJ
easat-6030	107	4	,	,	PUNCT
easat-6030	107	5	higher	high	ADJ
easat-6030	107	6	audit	audit	NOUN
easat-6030	107	7	fees	fee	NOUN
easat-6030	107	8	are	be	AUX
easat-6030	107	9	aligned	align	VERB
easat-6030	107	10	with	with	ADP
easat-6030	107	11	higher	high	ADJ
easat-6030	107	12	-	-	PUNCT
easat-6030	107	13	quality	quality	NOUN
easat-6030	107	14	financial	financial	ADJ
easat-6030	107	15	reporting	reporting	NOUN
easat-6030	107	16	,	,	PUNCT
easat-6030	107	17	which	which	PRON
easat-6030	107	18	reduces	reduce	VERB
easat-6030	107	19	auditees	auditee	NOUN
easat-6030	107	20	'	'	PART
easat-6030	107	21	earnings	earning	NOUN
easat-6030	107	22	management	management	NOUN
easat-6030	107	23	[	[	X
easat-6030	107	24	49	49	NUM
easat-6030	107	25	]	]	PUNCT
easat-6030	107	26	.	.	PUNCT
easat-6030	108	1	hypothesis	hypothesis	NOUN
easat-6030	108	2	1	1	NUM
easat-6030	108	3	:	:	PUNCT
easat-6030	108	4	audit	audit	NOUN
easat-6030	108	5	fees	fee	NOUN
easat-6030	108	6	do	do	AUX
easat-6030	108	7	not	not	PART
easat-6030	108	8	affect	affect	VERB
easat-6030	108	9	earnings	earning	NOUN
easat-6030	108	10	management	management	NOUN
easat-6030	108	11	practice	practice	NOUN
easat-6030	108	12	.	.	PUNCT
easat-6030	109	1	2.4	2.4	NUM
easat-6030	109	2	.	.	PUNCT
easat-6030	109	3	auditor	auditor	NOUN
easat-6030	109	4	tenure	tenure	NOUN
easat-6030	109	5	the	the	DET
easat-6030	109	6	time	time	NOUN
easat-6030	109	7	auditors	auditor	NOUN
easat-6030	109	8	spend	spend	VERB
easat-6030	109	9	rendering	render	VERB
easat-6030	109	10	professional	professional	ADJ
easat-6030	109	11	services	service	NOUN
easat-6030	109	12	to	to	ADP
easat-6030	109	13	clients	client	NOUN
easat-6030	109	14	is	be	AUX
easat-6030	109	15	called	call	VERB
easat-6030	109	16	"	"	PUNCT
easat-6030	109	17	auditor	auditor	NOUN
easat-6030	109	18	tenure	tenure	NOUN
easat-6030	109	19	"	"	PUNCT
easat-6030	109	20	.	.	PUNCT
easat-6030	110	1	it	it	PRON
easat-6030	110	2	reflects	reflect	VERB
easat-6030	110	3	the	the	DET
easat-6030	110	4	duration	duration	NOUN
easat-6030	110	5	of	of	ADP
easat-6030	110	6	an	an	DET
easat-6030	110	7	auditor	auditor	NOUN
easat-6030	110	8	-	-	PUNCT
easat-6030	110	9	client	client	NOUN
easat-6030	110	10	relationship	relationship	NOUN
easat-6030	110	11	in	in	ADP
easat-6030	110	12	years	year	NOUN
easat-6030	110	13	.	.	PUNCT
easat-6030	111	1	over	over	ADP
easat-6030	111	2	time	time	NOUN
easat-6030	111	3	,	,	PUNCT
easat-6030	111	4	there	there	PRON
easat-6030	111	5	has	have	AUX
easat-6030	111	6	been	be	AUX
easat-6030	111	7	much	much	ADJ
easat-6030	111	8	discussion	discussion	NOUN
easat-6030	111	9	over	over	ADP
easat-6030	111	10	the	the	DET
easat-6030	111	11	connection	connection	NOUN
easat-6030	111	12	between	between	ADP
easat-6030	111	13	an	an	DET
easat-6030	111	14	auditor	auditor	NOUN
easat-6030	111	15	's	's	PART
easat-6030	111	16	tenure	tenure	NOUN
easat-6030	111	17	and	and	CCONJ
easat-6030	111	18	earnings	earning	NOUN
easat-6030	111	19	manipulation	manipulation	NOUN
easat-6030	111	20	.	.	PUNCT
easat-6030	112	1	gul	gul	PROPN
easat-6030	112	2	,	,	PUNCT
easat-6030	112	3	et	et	PROPN
easat-6030	112	4	al	al	PROPN
easat-6030	112	5	.	.	PUNCT
easat-6030	113	1	[	[	X
easat-6030	113	2	50	50	NUM
easat-6030	113	3	]	]	PUNCT
easat-6030	113	4	summarised	summarise	VERB
easat-6030	113	5	the	the	DET
easat-6030	113	6	three	three	NUM
easat-6030	113	7	dimensions	dimension	NOUN
easat-6030	113	8	of	of	ADP
easat-6030	113	9	the	the	DET
easat-6030	113	10	tenure	tenure	NOUN
easat-6030	113	11	-	-	PUNCT
easat-6030	113	12	earnings	earning	NOUN
easat-6030	113	13	relationship	relationship	NOUN
easat-6030	113	14	thus	thus	ADV
easat-6030	113	15	:	:	PUNCT
easat-6030	113	16	audits	audits	NOUN
easat-6030	113	17	of	of	ADP
easat-6030	113	18	lower	low	ADJ
easat-6030	113	19	quality	quality	NOUN
easat-6030	113	20	could	could	AUX
easat-6030	113	21	result	result	VERB
easat-6030	113	22	from	from	ADP
easat-6030	113	23	a	a	DET
easat-6030	113	24	lack	lack	NOUN
easat-6030	113	25	of	of	ADP
easat-6030	113	26	expertise	expertise	NOUN
easat-6030	113	27	in	in	ADP
easat-6030	113	28	client	client	NOUN
easat-6030	113	29	-	-	PUNCT
easat-6030	113	30	related	relate	VERB
easat-6030	113	31	affairs	affair	NOUN
easat-6030	113	32	,	,	PUNCT
easat-6030	113	33	and	and	CCONJ
easat-6030	113	34	low	low	ADV
easat-6030	113	35	-	-	PUNCT
easat-6030	113	36	balling	ball	VERB
easat-6030	113	37	(	(	PUNCT
easat-6030	113	38	intentional	intentional	ADJ
easat-6030	113	39	lowering	lowering	NOUN
easat-6030	113	40	of	of	ADP
easat-6030	113	41	audit	audit	NOUN
easat-6030	113	42	fees	fee	NOUN
easat-6030	113	43	than	than	ADP
easat-6030	113	44	audit	audit	NOUN
easat-6030	113	45	costs	cost	NOUN
easat-6030	113	46	)	)	PUNCT
easat-6030	113	47	leads	lead	VERB
easat-6030	113	48	to	to	ADP
easat-6030	113	49	low	low	ADJ
easat-6030	113	50	-	-	PUNCT
easat-6030	113	51	quality	quality	NOUN
easat-6030	113	52	audits	audits	NOUN
easat-6030	113	53	,	,	PUNCT
easat-6030	113	54	while	while	SCONJ
easat-6030	113	55	firms	firm	NOUN
easat-6030	113	56	with	with	ADP
easat-6030	113	57	higher	high	ADJ
easat-6030	113	58	quality	quality	NOUN
easat-6030	113	59	earnings	earning	NOUN
easat-6030	113	60	would	would	AUX
easat-6030	113	61	retain	retain	VERB
easat-6030	113	62	higher	high	ADJ
easat-6030	113	63	-	-	PUNCT
easat-6030	113	64	quality	quality	NOUN
easat-6030	113	65	auditors	auditor	NOUN
easat-6030	113	66	.	.	PUNCT
easat-6030	114	1	consequently	consequently	ADV
easat-6030	114	2	,	,	PUNCT
easat-6030	114	3	companies	company	NOUN
easat-6030	114	4	with	with	ADP
easat-6030	114	5	higher	high	ADJ
easat-6030	114	6	quality	quality	NOUN
easat-6030	114	7	earnings	earning	NOUN
easat-6030	114	8	may	may	AUX
easat-6030	114	9	likely	likely	ADV
easat-6030	114	10	have	have	VERB
easat-6030	114	11	lengthy	lengthy	ADJ
easat-6030	114	12	relationships	relationship	NOUN
easat-6030	114	13	with	with	ADP
easat-6030	114	14	their	their	PRON
easat-6030	114	15	auditor	auditor	NOUN
easat-6030	114	16	,	,	PUNCT
easat-6030	114	17	while	while	SCONJ
easat-6030	114	18	short	short	ADJ
easat-6030	114	19	tenure	tenure	NOUN
easat-6030	114	20	results	result	VERB
easat-6030	114	21	in	in	ADP
easat-6030	114	22	a	a	DET
easat-6030	114	23	lack	lack	NOUN
easat-6030	114	24	of	of	ADP
easat-6030	114	25	in	in	ADP
easat-6030	114	26	-	-	PUNCT
easat-6030	114	27	depth	depth	NOUN
easat-6030	114	28	knowledge	knowledge	NOUN
easat-6030	114	29	of	of	ADP
easat-6030	114	30	the	the	DET
easat-6030	114	31	client	client	NOUN
easat-6030	114	32	,	,	PUNCT
easat-6030	114	33	hence	hence	ADV
easat-6030	114	34	low	low	ADV
easat-6030	114	35	-	-	PUNCT
easat-6030	114	36	balling	balling	NOUN
easat-6030	114	37	.	.	PUNCT
easat-6030	115	1	since	since	SCONJ
easat-6030	115	2	lengthy	lengthy	ADJ
easat-6030	115	3	auditor	auditor	NOUN
easat-6030	115	4	tenure	tenure	NOUN
easat-6030	115	5	may	may	AUX
easat-6030	115	6	likely	likely	ADV
easat-6030	115	7	improve	improve	VERB
easat-6030	115	8	or	or	CCONJ
easat-6030	115	9	reduce	reduce	VERB
easat-6030	115	10	earnings	earning	NOUN
easat-6030	115	11	manipulation	manipulation	NOUN
easat-6030	115	12	,	,	PUNCT
easat-6030	115	13	researchers	researcher	NOUN
easat-6030	115	14	have	have	AUX
easat-6030	115	15	investigated	investigate	VERB
easat-6030	115	16	this	this	DET
easat-6030	115	17	assertion	assertion	NOUN
easat-6030	115	18	,	,	PUNCT
easat-6030	115	19	but	but	CCONJ
easat-6030	115	20	the	the	DET
easat-6030	115	21	results	result	NOUN
easat-6030	115	22	have	have	AUX
easat-6030	115	23	remained	remain	VERB
easat-6030	115	24	inconclusive	inconclusive	ADJ
easat-6030	115	25	.	.	PUNCT
easat-6030	116	1	for	for	ADP
easat-6030	116	2	instance	instance	NOUN
easat-6030	116	3	,	,	PUNCT
easat-6030	116	4	garcia‐blandon	garcia‐blandon	PROPN
easat-6030	116	5	,	,	PUNCT
easat-6030	116	6	et	et	PROPN
easat-6030	116	7	al	al	PROPN
easat-6030	116	8	.	.	PUNCT
easat-6030	117	1	[	[	X
easat-6030	117	2	7	7	NUM
easat-6030	117	3	]	]	X
easat-6030	117	4	;	;	PUNCT
easat-6030	117	5	martín	martín	NOUN
easat-6030	117	6	-	-	PUNCT
easat-6030	117	7	cervantes	cervante	NOUN
easat-6030	117	8	and	and	CCONJ
easat-6030	117	9	valls	valls	PROPN
easat-6030	117	10	martínez	martínez	PROPN
easat-6030	118	1	[	[	X
easat-6030	118	2	49	49	NUM
easat-6030	118	3	]	]	X
easat-6030	118	4	;	;	PUNCT
easat-6030	118	5	jadiyappa	jadiyappa	PROPN
easat-6030	118	6	,	,	PUNCT
easat-6030	118	7	et	et	PROPN
easat-6030	118	8	al	al	PROPN
easat-6030	118	9	.	.	PUNCT
easat-6030	119	1	[	[	X
easat-6030	119	2	51	51	NUM
easat-6030	119	3	]	]	PUNCT
easat-6030	119	4	and	and	CCONJ
easat-6030	119	5	martín	martín	NOUN
easat-6030	119	6	-	-	PUNCT
easat-6030	119	7	cervantes	cervante	NOUN
easat-6030	119	8	and	and	CCONJ
easat-6030	119	9	valls	valls	PROPN
easat-6030	119	10	martínez	martínez	PROPN
easat-6030	120	1	[	[	X
easat-6030	120	2	49	49	NUM
easat-6030	120	3	]	]	PUNCT
easat-6030	120	4	have	have	AUX
easat-6030	120	5	expressed	express	VERB
easat-6030	120	6	the	the	DET
easat-6030	120	7	position	position	NOUN
easat-6030	120	8	that	that	SCONJ
easat-6030	120	9	an	an	DET
easat-6030	120	10	extended	extended	ADJ
easat-6030	120	11	duration	duration	NOUN
easat-6030	120	12	of	of	ADP
easat-6030	120	13	audit	audit	NOUN
easat-6030	120	14	engagement	engagement	NOUN
easat-6030	120	15	allows	allow	VERB
easat-6030	120	16	the	the	DET
easat-6030	120	17	auditor	auditor	NOUN
easat-6030	120	18	to	to	PART
easat-6030	120	19	become	become	VERB
easat-6030	120	20	more	more	ADV
easat-6030	120	21	acquainted	acquainted	ADJ
easat-6030	120	22	with	with	ADP
easat-6030	120	23	the	the	DET
easat-6030	120	24	systems	system	NOUN
easat-6030	120	25	of	of	ADP
easat-6030	120	26	internal	internal	ADJ
easat-6030	120	27	control	control	NOUN
easat-6030	120	28	of	of	ADP
easat-6030	120	29	the	the	DET
easat-6030	120	30	client	client	NOUN
easat-6030	120	31	which	which	PRON
easat-6030	120	32	would	would	AUX
easat-6030	120	33	facilitate	facilitate	VERB
easat-6030	120	34	detection	detection	NOUN
easat-6030	120	35	of	of	ADP
easat-6030	120	36	earnings	earning	NOUN
easat-6030	120	37	management	management	NOUN
easat-6030	120	38	practices	practice	NOUN
easat-6030	120	39	and	and	CCONJ
easat-6030	120	40	ultimately	ultimately	ADV
easat-6030	120	41	reduce	reduce	VERB
easat-6030	120	42	the	the	DET
easat-6030	120	43	occurrence	occurrence	NOUN
easat-6030	120	44	of	of	ADP
easat-6030	120	45	such	such	ADJ
easat-6030	120	46	practices	practice	NOUN
easat-6030	120	47	.	.	PUNCT
easat-6030	121	1	in	in	ADP
easat-6030	121	2	contrast	contrast	NOUN
easat-6030	121	3	,	,	PUNCT
easat-6030	121	4	soyemi	soyemi	NOUN
easat-6030	121	5	,	,	PUNCT
easat-6030	121	6	et	et	PROPN
easat-6030	121	7	al	al	PROPN
easat-6030	121	8	.	.	PUNCT
easat-6030	122	1	[	[	X
easat-6030	122	2	32	32	NUM
easat-6030	122	3	]	]	PUNCT
easat-6030	122	4	;	;	PUNCT
easat-6030	122	5	kurawa	kurawa	PROPN
easat-6030	122	6	and	and	CCONJ
easat-6030	122	7	aca	aca	PROPN
easat-6030	123	1	[	[	X
easat-6030	123	2	34	34	NUM
easat-6030	123	3	]	]	PUNCT
easat-6030	123	4	;	;	PUNCT
easat-6030	123	5	nawaiseh	nawaiseh	PROPN
easat-6030	124	1	[	[	X
easat-6030	124	2	41	41	NUM
easat-6030	124	3	]	]	X
easat-6030	124	4	;	;	PUNCT
easat-6030	124	5	tepalagul	tepalagul	NOUN
easat-6030	124	6	and	and	CCONJ
easat-6030	124	7	lin	lin	PROPN
easat-6030	125	1	[	[	X
easat-6030	125	2	52	52	NUM
easat-6030	125	3	]	]	PUNCT
easat-6030	125	4	and	and	CCONJ
easat-6030	125	5	tran	tran	NOUN
easat-6030	125	6	,	,	PUNCT
easat-6030	125	7	et	et	PROPN
easat-6030	125	8	al	al	PROPN
easat-6030	125	9	.	.	PUNCT
easat-6030	126	1	[	[	X
easat-6030	126	2	53	53	NUM
easat-6030	126	3	]	]	PUNCT
easat-6030	126	4	concluded	conclude	VERB
easat-6030	126	5	that	that	SCONJ
easat-6030	126	6	a	a	DET
easat-6030	126	7	lengthier	lengthy	ADJ
easat-6030	126	8	audit	audit	NOUN
easat-6030	126	9	tenure	tenure	NOUN
easat-6030	126	10	could	could	AUX
easat-6030	126	11	lead	lead	VERB
easat-6030	126	12	to	to	ADP
easat-6030	126	13	increased	increase	VERB
easat-6030	126	14	earnings	earning	NOUN
easat-6030	126	15	management	management	NOUN
easat-6030	126	16	,	,	PUNCT
easat-6030	126	17	as	as	SCONJ
easat-6030	126	18	independence	independence	NOUN
easat-6030	126	19	of	of	ADP
easat-6030	126	20	the	the	DET
easat-6030	126	21	auditor	auditor	NOUN
easat-6030	126	22	may	may	AUX
easat-6030	126	23	be	be	AUX
easat-6030	126	24	compromised	compromise	VERB
easat-6030	126	25	.	.	PUNCT
easat-6030	127	1	this	this	DET
easat-6030	127	2	potential	potential	ADJ
easat-6030	127	3	threat	threat	NOUN
easat-6030	127	4	to	to	ADP
easat-6030	127	5	independence	independence	NOUN
easat-6030	127	6	could	could	AUX
easat-6030	127	7	influence	influence	VERB
easat-6030	127	8	the	the	DET
easat-6030	127	9	auditor	auditor	NOUN
easat-6030	127	10	's	's	PART
easat-6030	127	11	ability	ability	NOUN
easat-6030	127	12	to	to	PART
easat-6030	127	13	form	form	VERB
easat-6030	127	14	unbiased	unbiased	ADJ
easat-6030	127	15	opinions	opinion	NOUN
easat-6030	127	16	on	on	ADP
easat-6030	127	17	the	the	DET
easat-6030	127	18	client	client	NOUN
easat-6030	127	19	's	's	PART
easat-6030	127	20	financial	financial	ADJ
easat-6030	127	21	statement	statement	NOUN
easat-6030	127	22	assertions	assertion	NOUN
easat-6030	127	23	leading	lead	VERB
easat-6030	127	24	to	to	ADP
easat-6030	127	25	a	a	DET
easat-6030	127	26	possibility	possibility	NOUN
easat-6030	127	27	of	of	ADP
easat-6030	127	28	high	high	ADJ
easat-6030	127	29	information	information	NOUN
easat-6030	127	30	asymmetry	asymmetry	NOUN
easat-6030	127	31	[	[	X
easat-6030	127	32	32	32	NUM
easat-6030	127	33	,	,	PUNCT
easat-6030	127	34	54	54	NUM
easat-6030	127	35	,	,	PUNCT
easat-6030	127	36	55	55	NUM
easat-6030	127	37	]	]	PUNCT
easat-6030	127	38	.	.	PUNCT
easat-6030	128	1	hypothesis	hypothesis	NOUN
easat-6030	128	2	2	2	NUM
easat-6030	128	3	:	:	PUNCT
easat-6030	128	4	auditor	auditor	NOUN
easat-6030	128	5	's	's	PART
easat-6030	128	6	tenure	tenure	NOUN
easat-6030	128	7	does	do	AUX
easat-6030	128	8	not	not	PART
easat-6030	128	9	have	have	VERB
easat-6030	128	10	any	any	DET
easat-6030	128	11	significant	significant	ADJ
easat-6030	128	12	effect	effect	NOUN
easat-6030	128	13	on	on	ADP
easat-6030	128	14	earnings	earning	NOUN
easat-6030	128	15	management	management	NOUN
easat-6030	128	16	practice	practice	NOUN
easat-6030	128	17	.	.	PUNCT
easat-6030	129	1	2.5	2.5	NUM
easat-6030	129	2	.	.	PUNCT
easat-6030	129	3	auditor	auditor	NOUN
easat-6030	129	4	industry	industry	NOUN
easat-6030	129	5	specialisation	specialisation	NOUN
easat-6030	129	6	industry	industry	NOUN
easat-6030	129	7	-	-	PUNCT
easat-6030	129	8	specialised	specialise	VERB
easat-6030	129	9	auditors	auditor	NOUN
easat-6030	129	10	are	be	AUX
easat-6030	129	11	experts	expert	NOUN
easat-6030	129	12	who	who	PRON
easat-6030	129	13	possess	possess	VERB
easat-6030	129	14	in	in	ADP
easat-6030	129	15	-	-	PUNCT
easat-6030	129	16	depth	depth	NOUN
easat-6030	129	17	knowledge	knowledge	NOUN
easat-6030	129	18	of	of	ADP
easat-6030	129	19	a	a	DET
easat-6030	129	20	particular	particular	ADJ
easat-6030	129	21	industry	industry	NOUN
easat-6030	129	22	because	because	SCONJ
easat-6030	129	23	of	of	ADP
easat-6030	129	24	long	long	ADJ
easat-6030	129	25	years	year	NOUN
easat-6030	129	26	of	of	ADP
easat-6030	129	27	experience	experience	NOUN
easat-6030	129	28	in	in	ADP
easat-6030	129	29	such	such	DET
easat-6030	129	30	an	an	DET
easat-6030	129	31	industry	industry	NOUN
easat-6030	129	32	.	.	PUNCT
easat-6030	130	1	they	they	PRON
easat-6030	130	2	tend	tend	VERB
easat-6030	130	3	to	to	PART
easat-6030	130	4	perform	perform	VERB
easat-6030	130	5	better	well	ADV
easat-6030	130	6	in	in	ADP
easat-6030	130	7	a	a	DET
easat-6030	130	8	specific	specific	ADJ
easat-6030	130	9	industry	industry	NOUN
easat-6030	130	10	compared	compare	VERB
easat-6030	130	11	to	to	ADP
easat-6030	130	12	their	their	PRON
easat-6030	130	13	counterparts	counterpart	NOUN
easat-6030	130	14	.	.	PUNCT
easat-6030	131	1	according	accord	VERB
easat-6030	131	2	to	to	ADP
easat-6030	131	3	the	the	DET
easat-6030	131	4	findings	finding	NOUN
easat-6030	131	5	of	of	ADP
easat-6030	131	6	havasi	havasi	NOUN
easat-6030	131	7	and	and	CCONJ
easat-6030	131	8	darabi	darabi	NOUN
easat-6030	131	9	[	[	X
easat-6030	131	10	56	56	NUM
easat-6030	131	11	]	]	PUNCT
easat-6030	131	12	and	and	CCONJ
easat-6030	131	13	jayeola	jayeola	PROPN
easat-6030	131	14	,	,	PUNCT
easat-6030	131	15	et	et	PROPN
easat-6030	131	16	al	al	PROPN
easat-6030	131	17	.	.	PUNCT
easat-6030	132	1	[	[	X
easat-6030	132	2	57	57	NUM
easat-6030	132	3	]	]	PUNCT
easat-6030	132	4	there	there	PRON
easat-6030	132	5	is	be	VERB
easat-6030	132	6	an	an	DET
easat-6030	132	7	expectation	expectation	NOUN
easat-6030	132	8	that	that	SCONJ
easat-6030	132	9	auditors	auditor	NOUN
easat-6030	132	10	specialising	specialise	VERB
easat-6030	132	11	in	in	ADP
easat-6030	132	12	specific	specific	ADJ
easat-6030	132	13	industries	industry	NOUN
easat-6030	132	14	possess	possess	VERB
easat-6030	132	15	enhanced	enhance	VERB
easat-6030	132	16	capabilities	capability	NOUN
easat-6030	132	17	as	as	SCONJ
easat-6030	132	18	they	they	PRON
easat-6030	132	19	invest	invest	VERB
easat-6030	132	20	more	more	ADV
easat-6030	132	21	in	in	ADP
easat-6030	132	22	information	information	NOUN
easat-6030	132	23	technology	technology	NOUN
easat-6030	132	24	,	,	PUNCT
easat-6030	132	25	personnel	personnel	NOUN
easat-6030	132	26	training	training	NOUN
easat-6030	132	27	,	,	PUNCT
easat-6030	132	28	and	and	CCONJ
easat-6030	132	29	development	development	NOUN
easat-6030	132	30	and	and	CCONJ
easat-6030	132	31	will	will	AUX
easat-6030	132	32	endeavour	endeavour	VERB
easat-6030	132	33	to	to	PART
easat-6030	132	34	protect	protect	VERB
easat-6030	132	35	their	their	PRON
easat-6030	132	36	reputation	reputation	NOUN
easat-6030	132	37	,	,	PUNCT
easat-6030	132	38	which	which	PRON
easat-6030	132	39	would	would	AUX
easat-6030	132	40	reflect	reflect	VERB
easat-6030	132	41	in	in	ADP
easat-6030	132	42	the	the	DET
easat-6030	132	43	reliability	reliability	NOUN
easat-6030	132	44	of	of	ADP
easat-6030	132	45	financial	financial	ADJ
easat-6030	132	46	reporting	reporting	NOUN
easat-6030	132	47	.	.	PUNCT
easat-6030	133	1	audit	audit	NOUN
easat-6030	133	2	companies	company	NOUN
easat-6030	133	3	can	can	AUX
easat-6030	133	4	regulate	regulate	VERB
easat-6030	133	5	client	client	NOUN
easat-6030	133	6	firms	firm	NOUN
easat-6030	133	7	'	'	PART
easat-6030	133	8	earnings	earning	NOUN
easat-6030	133	9	management	management	NOUN
easat-6030	133	10	methods	method	NOUN
easat-6030	133	11	and	and	CCONJ
easat-6030	133	12	reduce	reduce	VERB
easat-6030	133	13	audit	audit	NOUN
easat-6030	133	14	risks	risk	NOUN
easat-6030	133	15	with	with	ADP
easat-6030	133	16	industry	industry	NOUN
easat-6030	133	17	-	-	PUNCT
easat-6030	133	18	specific	specific	ADJ
easat-6030	133	19	expertise	expertise	NOUN
easat-6030	133	20	[	[	X
easat-6030	133	21	50	50	NUM
easat-6030	133	22	,	,	PUNCT
easat-6030	133	23	58	58	NUM
easat-6030	133	24	]	]	PUNCT
easat-6030	133	25	.	.	PUNCT
easat-6030	134	1	complex	complex	ADJ
easat-6030	134	2	company	company	NOUN
easat-6030	134	3	operations	operation	VERB
easat-6030	134	4	necessitate	necessitate	ADJ
easat-6030	134	5	auditors	auditor	NOUN
easat-6030	134	6	who	who	PRON
easat-6030	134	7	are	be	AUX
easat-6030	134	8	well	well	ADV
easat-6030	134	9	-	-	PUNCT
easat-6030	134	10	versed	verse	VERB
easat-6030	134	11	in	in	ADP
easat-6030	134	12	the	the	DET
easat-6030	134	13	features	feature	NOUN
easat-6030	134	14	of	of	ADP
easat-6030	134	15	the	the	DET
easat-6030	134	16	industries	industry	NOUN
easat-6030	134	17	in	in	ADP
easat-6030	134	18	which	which	PRON
easat-6030	134	19	they	they	PRON
easat-6030	134	20	operate	operate	VERB
easat-6030	134	21	.	.	PUNCT
easat-6030	135	1	hypothesis	hypothesis	NOUN
easat-6030	135	2	3	3	NUM
easat-6030	135	3	:	:	PUNCT
easat-6030	135	4	auditors	auditor	NOUN
easat-6030	135	5	’	’	PART
easat-6030	135	6	industry	industry	NOUN
easat-6030	135	7	specialization	specialization	NOUN
easat-6030	135	8	plays	play	VERB
easat-6030	135	9	no	no	DET
easat-6030	135	10	role	role	NOUN
easat-6030	135	11	in	in	ADP
easat-6030	135	12	uncovering	uncover	VERB
easat-6030	135	13	earnings	earning	NOUN
easat-6030	135	14	management	management	NOUN
easat-6030	135	15	practices	practice	NOUN
easat-6030	135	16	.	.	PUNCT
easat-6030	136	1	2.6	2.6	NUM
easat-6030	136	2	.	.	PUNCT
easat-6030	136	3	audit	audit	NOUN
easat-6030	136	4	firm	firm	ADJ
easat-6030	136	5	size	size	NOUN
easat-6030	136	6	[	[	X
easat-6030	136	7	3	3	NUM
easat-6030	136	8	,	,	PUNCT
easat-6030	136	9	42	42	NUM
easat-6030	136	10	,	,	PUNCT
easat-6030	136	11	46	46	NUM
easat-6030	136	12	,	,	PUNCT
easat-6030	136	13	59	59	NUM
easat-6030	136	14	]	]	PUNCT
easat-6030	136	15	.	.	PUNCT
easat-6030	136	16	opined	opine	VERB
easat-6030	136	17	that	that	SCONJ
easat-6030	136	18	the	the	DET
easat-6030	136	19	size	size	NOUN
easat-6030	136	20	of	of	ADP
easat-6030	136	21	the	the	DET
easat-6030	136	22	audit	audit	NOUN
easat-6030	136	23	firm	firm	NOUN
easat-6030	136	24	is	be	AUX
easat-6030	136	25	one	one	NUM
easat-6030	136	26	of	of	ADP
easat-6030	136	27	the	the	DET
easat-6030	136	28	most	most	ADV
easat-6030	136	29	relevant	relevant	ADJ
easat-6030	136	30	indicators	indicator	NOUN
easat-6030	136	31	for	for	ADP
easat-6030	136	32	assessing	assess	VERB
easat-6030	136	33	the	the	DET
easat-6030	136	34	excellence	excellence	NOUN
easat-6030	136	35	of	of	ADP
easat-6030	136	36	the	the	DET
easat-6030	136	37	external	external	ADJ
easat-6030	136	38	audit	audit	NOUN
easat-6030	136	39	.	.	PUNCT
easat-6030	137	1	the	the	DET
easat-6030	137	2	respective	respective	ADJ
easat-6030	137	3	studies	study	NOUN
easat-6030	137	4	separated	separate	VERB
easat-6030	137	5	audit	audit	NOUN
easat-6030	137	6	firms	firm	NOUN
easat-6030	137	7	into	into	ADP
easat-6030	137	8	big4	big4	PROPN
easat-6030	137	9	and	and	CCONJ
easat-6030	137	10	non	non	ADJ
easat-6030	137	11	-	-	NOUN
easat-6030	137	12	big4	big4	NOUN
easat-6030	137	13	.	.	PUNCT
easat-6030	138	1	the	the	DET
easat-6030	138	2	big4	big4	NOUN
easat-6030	138	3	audit	audit	NOUN
easat-6030	138	4	companies	company	NOUN
easat-6030	138	5	are	be	AUX
easat-6030	138	6	regarded	regard	VERB
easat-6030	138	7	as	as	ADP
easat-6030	138	8	prestigious	prestigious	ADJ
easat-6030	138	9	firms	firm	NOUN
easat-6030	138	10	that	that	PRON
easat-6030	138	11	consistently	consistently	ADV
easat-6030	138	12	supply	supply	VERB
easat-6030	138	13	578	578	NUM
easat-6030	138	14	edelweiss	edelweiss	PROPN
easat-6030	138	15	applied	apply	VERB
easat-6030	138	16	science	science	NOUN
easat-6030	138	17	and	and	CCONJ
easat-6030	138	18	technology	technology	NOUN
easat-6030	138	19	issn	issn	PROPN
easat-6030	138	20	:	:	PUNCT
easat-6030	138	21	2576	2576	NUM
easat-6030	138	22	-	-	SYM
easat-6030	138	23	8484	8484	NUM
easat-6030	138	24	vol	vol	NOUN
easat-6030	138	25	.	.	PROPN
easat-6030	139	1	9	9	NUM
easat-6030	139	2	,	,	PUNCT
easat-6030	139	3	no	no	INTJ
easat-6030	139	4	.	.	NOUN
easat-6030	139	5	4	4	NUM
easat-6030	139	6	:	:	PUNCT
easat-6030	139	7	574	574	NUM
easat-6030	139	8	-	-	SYM
easat-6030	139	9	587	587	NUM
easat-6030	139	10	,	,	PUNCT
easat-6030	139	11	2025	2025	NUM
easat-6030	139	12	doi	doi	NOUN
easat-6030	139	13	:	:	PUNCT
easat-6030	139	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	139	15	©	©	PROPN
easat-6030	139	16	2025	2025	NUM
easat-6030	139	17	by	by	ADP
easat-6030	139	18	the	the	DET
easat-6030	139	19	authors	author	NOUN
easat-6030	139	20	;	;	PUNCT
easat-6030	139	21	licensee	licensee	PROPN
easat-6030	139	22	learning	learning	NOUN
easat-6030	139	23	gate	gate	VERB
easat-6030	139	24	worthy	worthy	ADJ
easat-6030	139	25	audit	audit	NOUN
easat-6030	139	26	services	service	NOUN
easat-6030	139	27	due	due	ADP
easat-6030	139	28	to	to	ADP
easat-6030	139	29	their	their	PRON
easat-6030	139	30	knowledgeable	knowledgeable	ADJ
easat-6030	139	31	and	and	CCONJ
easat-6030	139	32	experienced	experienced	ADJ
easat-6030	139	33	staff	staff	NOUN
easat-6030	139	34	.	.	PUNCT
easat-6030	140	1	they	they	PRON
easat-6030	140	2	achieve	achieve	VERB
easat-6030	140	3	this	this	DET
easat-6030	140	4	prominence	prominence	NOUN
easat-6030	140	5	because	because	SCONJ
easat-6030	140	6	they	they	PRON
easat-6030	140	7	have	have	VERB
easat-6030	140	8	a	a	DET
easat-6030	140	9	broader	broad	ADJ
easat-6030	140	10	clientele	clientele	NOUN
easat-6030	140	11	base	base	NOUN
easat-6030	140	12	,	,	PUNCT
easat-6030	140	13	which	which	PRON
easat-6030	140	14	means	mean	VERB
easat-6030	140	15	that	that	SCONJ
easat-6030	140	16	their	their	PRON
easat-6030	140	17	sources	source	NOUN
easat-6030	140	18	of	of	ADP
easat-6030	140	19	income	income	NOUN
easat-6030	140	20	are	be	AUX
easat-6030	140	21	not	not	PART
easat-6030	140	22	impacted	impact	VERB
easat-6030	140	23	by	by	ADP
easat-6030	140	24	one	one	NUM
easat-6030	140	25	client	client	NOUN
easat-6030	140	26	,	,	PUNCT
easat-6030	140	27	thus	thus	ADV
easat-6030	140	28	increasing	increase	VERB
easat-6030	140	29	their	their	PRON
easat-6030	140	30	independence	independence	NOUN
easat-6030	140	31	.	.	PUNCT
easat-6030	141	1	in	in	ADP
easat-6030	141	2	contrast	contrast	NOUN
easat-6030	141	3	,	,	PUNCT
easat-6030	141	4	the	the	DET
easat-6030	141	5	non	non	ADJ
easat-6030	141	6	-	-	ADJ
easat-6030	141	7	big4	big4	ADJ
easat-6030	141	8	firms	firm	NOUN
easat-6030	141	9	’	'	PUNCT
easat-6030	141	10	incomes	income	NOUN
easat-6030	141	11	are	be	AUX
easat-6030	141	12	presumably	presumably	ADV
easat-6030	141	13	based	base	VERB
easat-6030	141	14	primarily	primarily	ADV
easat-6030	141	15	on	on	ADP
easat-6030	141	16	audit	audit	NOUN
easat-6030	141	17	fees	fee	NOUN
easat-6030	141	18	charged	charge	VERB
easat-6030	141	19	to	to	ADP
easat-6030	141	20	specific	specific	ADJ
easat-6030	141	21	clients	client	NOUN
easat-6030	141	22	,	,	PUNCT
easat-6030	141	23	and	and	CCONJ
easat-6030	141	24	hence	hence	ADV
easat-6030	141	25	,	,	PUNCT
easat-6030	141	26	they	they	PRON
easat-6030	141	27	would	would	AUX
easat-6030	141	28	rely	rely	VERB
easat-6030	141	29	more	more	ADV
easat-6030	141	30	on	on	ADP
easat-6030	141	31	the	the	DET
easat-6030	141	32	fees	fee	NOUN
easat-6030	141	33	charged	charge	VERB
easat-6030	141	34	to	to	ADP
easat-6030	141	35	their	their	PRON
easat-6030	141	36	clients	client	NOUN
easat-6030	141	37	.	.	PUNCT
easat-6030	142	1	ultimately	ultimately	ADV
easat-6030	142	2	,	,	PUNCT
easat-6030	142	3	lower	low	ADJ
easat-6030	142	4	-	-	PUNCT
easat-6030	142	5	quality	quality	NOUN
easat-6030	142	6	earnings	earning	NOUN
easat-6030	142	7	are	be	AUX
easat-6030	142	8	widespread	widespread	ADJ
easat-6030	142	9	in	in	ADP
easat-6030	142	10	companies	company	NOUN
easat-6030	142	11	with	with	ADP
easat-6030	142	12	weak	weak	ADJ
easat-6030	142	13	governance	governance	NOUN
easat-6030	142	14	structures	structure	NOUN
easat-6030	142	15	and	and	CCONJ
easat-6030	142	16	audited	audit	VERB
easat-6030	142	17	by	by	ADP
easat-6030	142	18	non	non	ADJ
easat-6030	142	19	-	-	ADJ
easat-6030	142	20	big4	big4	ADJ
easat-6030	142	21	companies	company	NOUN
easat-6030	142	22	[	[	X
easat-6030	142	23	60	60	NUM
easat-6030	142	24	]	]	PUNCT
easat-6030	142	25	.	.	PUNCT
easat-6030	143	1	however	however	ADV
easat-6030	143	2	,	,	PUNCT
easat-6030	143	3	a	a	DET
easat-6030	143	4	contrary	contrary	ADJ
easat-6030	143	5	view	view	NOUN
easat-6030	143	6	soyemi	soyemi	NOUN
easat-6030	143	7	,	,	PUNCT
easat-6030	143	8	et	et	PROPN
easat-6030	143	9	al	al	PROPN
easat-6030	143	10	.	.	PUNCT
easat-6030	144	1	[	[	X
easat-6030	144	2	32	32	NUM
easat-6030	144	3	]	]	PUNCT
easat-6030	144	4	and	and	CCONJ
easat-6030	144	5	tran	tran	NOUN
easat-6030	144	6	,	,	PUNCT
easat-6030	144	7	et	et	PROPN
easat-6030	144	8	al	al	PROPN
easat-6030	144	9	.	.	PUNCT
easat-6030	145	1	[	[	X
easat-6030	145	2	53	53	NUM
easat-6030	145	3	]	]	PUNCT
easat-6030	145	4	exists	exist	VERB
easat-6030	145	5	that	that	SCONJ
easat-6030	145	6	smaller	small	ADJ
easat-6030	145	7	-	-	PUNCT
easat-6030	145	8	sized	sized	ADJ
easat-6030	145	9	audit	audit	NOUN
easat-6030	145	10	companies	company	NOUN
easat-6030	145	11	may	may	AUX
easat-6030	145	12	conduct	conduct	VERB
easat-6030	145	13	higherquality	higherquality	NOUN
easat-6030	145	14	audits	audits	NOUN
easat-6030	145	15	than	than	ADP
easat-6030	145	16	larger	large	ADJ
easat-6030	145	17	ones	one	NOUN
easat-6030	145	18	.	.	PUNCT
easat-6030	146	1	hypothesis	hypothesis	NOUN
easat-6030	146	2	4	4	NUM
easat-6030	146	3	:	:	PUNCT
easat-6030	146	4	audit	audit	NOUN
easat-6030	146	5	firm	firm	NOUN
easat-6030	146	6	's	's	PART
easat-6030	146	7	size	size	NOUN
easat-6030	146	8	does	do	AUX
easat-6030	146	9	not	not	PART
easat-6030	146	10	influence	influence	VERB
easat-6030	146	11	earnings	earning	NOUN
easat-6030	146	12	management	management	NOUN
easat-6030	146	13	practice	practice	NOUN
easat-6030	146	14	.	.	PUNCT
easat-6030	147	1	2.7	2.7	NUM
easat-6030	147	2	.	.	PUNCT
easat-6030	147	3	theoretical	theoretical	ADJ
easat-6030	147	4	framework	framework	NOUN
easat-6030	147	5	2.7.1	2.7.1	NUM
easat-6030	147	6	.	.	PUNCT
easat-6030	147	7	agency	agency	NOUN
easat-6030	147	8	theory	theory	PROPN
easat-6030	147	9	stephen	stephen	PROPN
easat-6030	147	10	ross	ross	PROPN
easat-6030	147	11	and	and	CCONJ
easat-6030	147	12	barry	barry	PROPN
easat-6030	147	13	mitnick	mitnick	PROPN
easat-6030	147	14	were	be	AUX
easat-6030	147	15	the	the	DET
easat-6030	147	16	earliest	early	ADJ
easat-6030	147	17	proponents	proponent	NOUN
easat-6030	147	18	of	of	ADP
easat-6030	147	19	the	the	DET
easat-6030	147	20	theory	theory	NOUN
easat-6030	147	21	of	of	ADP
easat-6030	147	22	agency	agency	NOUN
easat-6030	147	23	[	[	X
easat-6030	147	24	61	61	NUM
easat-6030	147	25	]	]	PUNCT
easat-6030	147	26	.	.	PUNCT
easat-6030	148	1	agency	agency	PROPN
easat-6030	148	2	theory	theory	NOUN
easat-6030	148	3	,	,	PUNCT
easat-6030	148	4	analysed	analyse	VERB
easat-6030	148	5	through	through	ADP
easat-6030	148	6	economic	economic	ADJ
easat-6030	148	7	and	and	CCONJ
easat-6030	148	8	institutional	institutional	ADJ
easat-6030	148	9	lenses	lense	NOUN
easat-6030	148	10	,	,	PUNCT
easat-6030	148	11	delineates	delineate	VERB
easat-6030	148	12	the	the	DET
easat-6030	148	13	linkages	linkage	NOUN
easat-6030	148	14	and	and	CCONJ
easat-6030	148	15	associated	associated	ADJ
easat-6030	148	16	issues	issue	NOUN
easat-6030	148	17	arising	arise	VERB
easat-6030	148	18	from	from	ADP
easat-6030	148	19	the	the	DET
easat-6030	148	20	principal	principal	ADJ
easat-6030	148	21	-	-	PUNCT
easat-6030	148	22	agent	agent	NOUN
easat-6030	148	23	conflict	conflict	NOUN
easat-6030	148	24	of	of	ADP
easat-6030	148	25	interest	interest	NOUN
easat-6030	148	26	due	due	ADP
easat-6030	148	27	to	to	ADP
easat-6030	148	28	the	the	DET
easat-6030	148	29	separation	separation	NOUN
easat-6030	148	30	of	of	ADP
easat-6030	148	31	ownership	ownership	NOUN
easat-6030	148	32	from	from	ADP
easat-6030	148	33	management	management	NOUN
easat-6030	148	34	mitnick	mitnick	PROPN
easat-6030	149	1	[	[	X
easat-6030	149	2	62	62	NUM
easat-6030	149	3	]	]	PUNCT
easat-6030	149	4	.	.	PUNCT
easat-6030	150	1	jensen	jensen	PROPN
easat-6030	150	2	and	and	CCONJ
easat-6030	150	3	meckling	meckle	VERB
easat-6030	150	4	[	[	X
easat-6030	150	5	63	63	NUM
easat-6030	150	6	]	]	PUNCT
easat-6030	150	7	consider	consider	VERB
easat-6030	150	8	this	this	PRON
easat-6030	150	9	as	as	ADP
easat-6030	150	10	a	a	DET
easat-6030	150	11	contract	contract	NOUN
easat-6030	150	12	where	where	SCONJ
easat-6030	150	13	the	the	DET
easat-6030	150	14	principal	principal	NOUN
easat-6030	150	15	engages	engage	VERB
easat-6030	150	16	agents	agent	NOUN
easat-6030	150	17	to	to	PART
easat-6030	150	18	act	act	VERB
easat-6030	150	19	on	on	ADP
easat-6030	150	20	their	their	PRON
easat-6030	150	21	behalf	behalf	NOUN
easat-6030	150	22	.	.	PUNCT
easat-6030	151	1	the	the	DET
easat-6030	151	2	principal	principal	NOUN
easat-6030	151	3	also	also	ADV
easat-6030	151	4	gives	give	VERB
easat-6030	151	5	the	the	DET
easat-6030	151	6	agents	agent	NOUN
easat-6030	151	7	some	some	DET
easat-6030	151	8	degree	degree	NOUN
easat-6030	151	9	of	of	ADP
easat-6030	151	10	freedom	freedom	NOUN
easat-6030	151	11	in	in	ADP
easat-6030	151	12	making	make	VERB
easat-6030	151	13	decisions	decision	NOUN
easat-6030	151	14	.	.	PUNCT
easat-6030	152	1	impliedly	impliedly	ADV
easat-6030	152	2	,	,	PUNCT
easat-6030	152	3	this	this	PRON
easat-6030	152	4	could	could	AUX
easat-6030	152	5	give	give	VERB
easat-6030	152	6	rise	rise	NOUN
easat-6030	152	7	to	to	ADP
easat-6030	152	8	a	a	DET
easat-6030	152	9	possibility	possibility	NOUN
easat-6030	152	10	of	of	ADP
easat-6030	152	11	high	high	ADJ
easat-6030	152	12	information	information	NOUN
easat-6030	152	13	asymmetry	asymmetry	NOUN
easat-6030	152	14	[	[	X
easat-6030	152	15	32	32	NUM
easat-6030	152	16	,	,	PUNCT
easat-6030	152	17	54	54	NUM
easat-6030	152	18	,	,	PUNCT
easat-6030	152	19	55	55	NUM
easat-6030	152	20	]	]	PUNCT
easat-6030	152	21	.	.	PUNCT
easat-6030	153	1	according	accord	VERB
easat-6030	153	2	to	to	ADP
easat-6030	153	3	saidu	saidu	PROPN
easat-6030	153	4	,	,	PUNCT
easat-6030	153	5	et	et	PROPN
easat-6030	153	6	al	al	PROPN
easat-6030	153	7	.	.	PUNCT
easat-6030	154	1	[	[	X
easat-6030	154	2	22	22	NUM
easat-6030	154	3	]	]	PUNCT
easat-6030	154	4	and	and	CCONJ
easat-6030	154	5	chituru	chituru	PROPN
easat-6030	154	6	,	,	PUNCT
easat-6030	154	7	et	et	PROPN
easat-6030	154	8	al	al	PROPN
easat-6030	154	9	.	.	PUNCT
easat-6030	155	1	[	[	X
easat-6030	155	2	26	26	NUM
easat-6030	155	3	]	]	PUNCT
easat-6030	155	4	the	the	DET
easat-6030	155	5	theory	theory	NOUN
easat-6030	155	6	depicts	depict	VERB
easat-6030	155	7	the	the	DET
easat-6030	155	8	misalignment	misalignment	NOUN
easat-6030	155	9	of	of	ADP
easat-6030	155	10	interests	interest	NOUN
easat-6030	155	11	occasioned	occasion	VERB
easat-6030	155	12	by	by	ADP
easat-6030	155	13	disproportionate	disproportionate	ADJ
easat-6030	155	14	information	information	NOUN
easat-6030	155	15	which	which	PRON
easat-6030	155	16	may	may	AUX
easat-6030	155	17	occur	occur	VERB
easat-6030	155	18	between	between	ADP
easat-6030	155	19	the	the	DET
easat-6030	155	20	investors	investor	NOUN
easat-6030	155	21	and	and	CCONJ
easat-6030	155	22	managers	manager	NOUN
easat-6030	155	23	.	.	PUNCT
easat-6030	156	1	therefore	therefore	ADV
easat-6030	156	2	,	,	PUNCT
easat-6030	156	3	since	since	SCONJ
easat-6030	156	4	managers	manager	NOUN
easat-6030	156	5	(	(	PUNCT
easat-6030	156	6	agents	agent	NOUN
easat-6030	156	7	)	)	PUNCT
easat-6030	156	8	are	be	AUX
easat-6030	156	9	responsible	responsible	ADJ
easat-6030	156	10	for	for	ADP
easat-6030	156	11	providing	provide	VERB
easat-6030	156	12	stewardship	stewardship	NOUN
easat-6030	156	13	functions	function	NOUN
easat-6030	156	14	to	to	ADP
easat-6030	156	15	the	the	DET
easat-6030	156	16	owners	owner	NOUN
easat-6030	156	17	,	,	PUNCT
easat-6030	156	18	there	there	PRON
easat-6030	156	19	is	be	VERB
easat-6030	156	20	a	a	DET
easat-6030	156	21	strong	strong	ADJ
easat-6030	156	22	likelihood	likelihood	NOUN
easat-6030	156	23	that	that	SCONJ
easat-6030	156	24	they	they	PRON
easat-6030	156	25	will	will	AUX
easat-6030	156	26	manipulate	manipulate	VERB
easat-6030	156	27	earnings	earning	NOUN
easat-6030	156	28	to	to	PART
easat-6030	156	29	present	present	VERB
easat-6030	156	30	a	a	DET
easat-6030	156	31	positive	positive	ADJ
easat-6030	156	32	view	view	NOUN
easat-6030	156	33	of	of	ADP
easat-6030	156	34	their	their	PRON
easat-6030	156	35	performance	performance	NOUN
easat-6030	156	36	to	to	ADP
easat-6030	156	37	the	the	DET
easat-6030	156	38	owners	owner	NOUN
easat-6030	156	39	(	(	PUNCT
easat-6030	156	40	principal	principal	NOUN
easat-6030	156	41	)	)	PUNCT
easat-6030	156	42	.	.	PUNCT
easat-6030	157	1	this	this	DET
easat-6030	157	2	possibility	possibility	NOUN
easat-6030	157	3	of	of	ADP
easat-6030	157	4	earnings	earning	NOUN
easat-6030	157	5	management	management	NOUN
easat-6030	157	6	gives	give	VERB
easat-6030	157	7	rise	rise	NOUN
easat-6030	157	8	to	to	ADP
easat-6030	157	9	the	the	DET
easat-6030	157	10	need	need	NOUN
easat-6030	157	11	for	for	ADP
easat-6030	157	12	independent	independent	ADJ
easat-6030	157	13	verification	verification	NOUN
easat-6030	157	14	of	of	ADP
easat-6030	157	15	the	the	DET
easat-6030	157	16	assertions	assertion	NOUN
easat-6030	157	17	made	make	VERB
easat-6030	157	18	by	by	ADP
easat-6030	157	19	the	the	DET
easat-6030	157	20	management	management	NOUN
easat-6030	157	21	in	in	ADP
easat-6030	157	22	the	the	DET
easat-6030	157	23	financial	financial	ADJ
easat-6030	157	24	statement	statement	NOUN
easat-6030	157	25	by	by	ADP
easat-6030	157	26	an	an	DET
easat-6030	157	27	external	external	ADJ
easat-6030	157	28	auditor	auditor	NOUN
easat-6030	157	29	.	.	PUNCT
easat-6030	158	1	the	the	DET
easat-6030	158	2	limitation	limitation	NOUN
easat-6030	158	3	of	of	ADP
easat-6030	158	4	this	this	DET
easat-6030	158	5	theory	theory	NOUN
easat-6030	158	6	is	be	AUX
easat-6030	158	7	its	its	PRON
easat-6030	158	8	narrowness	narrowness	NOUN
easat-6030	158	9	,	,	PUNCT
easat-6030	158	10	focusing	focus	VERB
easat-6030	158	11	mainly	mainly	ADV
easat-6030	158	12	on	on	ADP
easat-6030	158	13	the	the	DET
easat-6030	158	14	interests	interest	NOUN
easat-6030	158	15	of	of	ADP
easat-6030	158	16	the	the	DET
easat-6030	158	17	shareholders	shareholder	NOUN
easat-6030	158	18	,	,	PUNCT
easat-6030	158	19	whereas	whereas	SCONJ
easat-6030	158	20	managers	manager	NOUN
easat-6030	158	21	are	be	AUX
easat-6030	158	22	accountable	accountable	ADJ
easat-6030	158	23	to	to	ADP
easat-6030	158	24	all	all	DET
easat-6030	158	25	stakeholders	stakeholder	NOUN
easat-6030	158	26	[	[	X
easat-6030	158	27	55	55	NUM
easat-6030	158	28	]	]	PUNCT
easat-6030	158	29	.	.	PUNCT
easat-6030	159	1	3	3	X
easat-6030	159	2	.	.	X
easat-6030	159	3	methodology	methodology	NOUN
easat-6030	159	4	we	we	PRON
easat-6030	159	5	adopt	adopt	VERB
easat-6030	159	6	an	an	DET
easat-6030	159	7	ex	ex	ADJ
easat-6030	159	8	post	post	X
easat-6030	159	9	facto	facto	X
easat-6030	159	10	research	research	NOUN
easat-6030	159	11	design	design	NOUN
easat-6030	159	12	to	to	PART
easat-6030	159	13	gather	gather	VERB
easat-6030	159	14	and	and	CCONJ
easat-6030	159	15	evaluate	evaluate	VERB
easat-6030	159	16	pertinent	pertinent	ADJ
easat-6030	159	17	data	datum	NOUN
easat-6030	159	18	based	base	VERB
easat-6030	159	19	on	on	ADP
easat-6030	159	20	alreadyknown	alreadyknown	ADJ
easat-6030	159	21	facts	fact	NOUN
easat-6030	159	22	.	.	PUNCT
easat-6030	160	1	secondary	secondary	ADJ
easat-6030	160	2	data	datum	NOUN
easat-6030	160	3	was	be	AUX
easat-6030	160	4	retrieved	retrieve	VERB
easat-6030	160	5	from	from	ADP
easat-6030	160	6	the	the	DET
easat-6030	160	7	annual	annual	ADJ
easat-6030	160	8	reports	report	NOUN
easat-6030	160	9	of	of	ADP
easat-6030	160	10	30	30	NUM
easat-6030	160	11	non	non	ADJ
easat-6030	160	12	-	-	ADJ
easat-6030	160	13	financial	financial	ADJ
easat-6030	160	14	organisations	organisation	NOUN
easat-6030	160	15	listed	list	VERB
easat-6030	160	16	on	on	ADP
easat-6030	160	17	the	the	DET
easat-6030	160	18	nigerian	nigerian	ADJ
easat-6030	160	19	exchange	exchange	NOUN
easat-6030	160	20	(	(	PUNCT
easat-6030	160	21	ngx	ngx	PROPN
easat-6030	160	22	)	)	PUNCT
easat-6030	160	23	,	,	PUNCT
easat-6030	160	24	from	from	ADP
easat-6030	160	25	2012	2012	NUM
easat-6030	160	26	to	to	ADP
easat-6030	160	27	2021	2021	NUM
easat-6030	160	28	.	.	PUNCT
easat-6030	161	1	this	this	PRON
easat-6030	161	2	translates	translate	VERB
easat-6030	161	3	to	to	ADP
easat-6030	161	4	300	300	NUM
easat-6030	161	5	firm	firm	ADJ
easat-6030	161	6	-	-	PUNCT
easat-6030	161	7	year	year	NOUN
easat-6030	161	8	observations	observation	NOUN
easat-6030	161	9	.	.	PUNCT
easat-6030	162	1	a	a	DET
easat-6030	162	2	purposive	purposive	ADJ
easat-6030	162	3	sample	sample	NOUN
easat-6030	162	4	based	base	VERB
easat-6030	162	5	on	on	ADP
easat-6030	162	6	the	the	DET
easat-6030	162	7	companies	company	NOUN
easat-6030	162	8	’	'	PUNCT
easat-6030	162	9	relative	relative	ADJ
easat-6030	162	10	size	size	NOUN
easat-6030	162	11	and	and	CCONJ
easat-6030	162	12	listing	list	VERB
easat-6030	162	13	status	status	NOUN
easat-6030	162	14	from	from	ADP
easat-6030	162	15	2012	2012	NUM
easat-6030	162	16	to	to	ADP
easat-6030	162	17	2021	2021	NUM
easat-6030	162	18	was	be	AUX
easat-6030	162	19	taken	take	VERB
easat-6030	162	20	.	.	PUNCT
easat-6030	163	1	the	the	DET
easat-6030	163	2	30	30	NUM
easat-6030	163	3	sampled	sample	VERB
easat-6030	163	4	non	non	ADJ
easat-6030	163	5	-	-	ADJ
easat-6030	163	6	financial	financial	ADJ
easat-6030	163	7	firms	firm	NOUN
easat-6030	163	8	were	be	AUX
easat-6030	163	9	from	from	ADP
easat-6030	163	10	agriculture	agriculture	NOUN
easat-6030	163	11	,	,	PUNCT
easat-6030	163	12	conglomerates	conglomerate	NOUN
easat-6030	163	13	,	,	PUNCT
easat-6030	163	14	consumer	consumer	NOUN
easat-6030	163	15	goods	good	NOUN
easat-6030	163	16	,	,	PUNCT
easat-6030	163	17	healthcare	healthcare	PROPN
easat-6030	163	18	,	,	PUNCT
easat-6030	163	19	ict	ict	PROPN
easat-6030	163	20	,	,	PUNCT
easat-6030	163	21	industrial	industrial	ADJ
easat-6030	163	22	goods	good	NOUN
easat-6030	163	23	,	,	PUNCT
easat-6030	163	24	natural	natural	ADJ
easat-6030	163	25	resources	resource	NOUN
easat-6030	163	26	,	,	PUNCT
easat-6030	163	27	oil	oil	NOUN
easat-6030	163	28	and	and	CCONJ
easat-6030	163	29	gas	gas	NOUN
easat-6030	163	30	,	,	PUNCT
easat-6030	163	31	real	real	ADJ
easat-6030	163	32	estate	estate	NOUN
easat-6030	163	33	,	,	PUNCT
easat-6030	163	34	and	and	CCONJ
easat-6030	163	35	services	service	NOUN
easat-6030	163	36	sectors	sector	NOUN
easat-6030	163	37	.	.	PUNCT
easat-6030	164	1	this	this	DET
easat-6030	164	2	sample	sample	NOUN
easat-6030	164	3	represents	represent	VERB
easat-6030	164	4	28	28	NUM
easat-6030	164	5	%	%	NOUN
easat-6030	164	6	of	of	ADP
easat-6030	164	7	the	the	DET
easat-6030	164	8	total	total	ADJ
easat-6030	164	9	listed	list	VERB
easat-6030	164	10	non	non	ADJ
easat-6030	164	11	-	-	ADJ
easat-6030	164	12	financial	financial	ADJ
easat-6030	164	13	firms	firm	NOUN
easat-6030	164	14	as	as	ADP
easat-6030	164	15	of	of	ADP
easat-6030	164	16	june	june	PROPN
easat-6030	164	17	2023	2023	NUM
easat-6030	164	18	.	.	PUNCT
easat-6030	165	1	this	this	DET
easat-6030	165	2	sample	sample	NOUN
easat-6030	165	3	size	size	NOUN
easat-6030	165	4	aligns	align	VERB
easat-6030	165	5	with	with	ADP
easat-6030	165	6	the	the	DET
easat-6030	165	7	n	n	NUM
easat-6030	165	8	≥	≥	NOUN
easat-6030	165	9	30	30	NUM
easat-6030	165	10	thresholds	threshold	NOUN
easat-6030	165	11	[	[	X
easat-6030	165	12	32	32	NUM
easat-6030	165	13	]	]	SYM
easat-6030	165	14	.	.	PUNCT
easat-6030	166	1	3.1	3.1	NUM
easat-6030	166	2	.	.	PUNCT
easat-6030	166	3	measurement	measurement	NOUN
easat-6030	166	4	of	of	ADP
easat-6030	166	5	variables	variable	NOUN
easat-6030	166	6	3.1.1	3.1.1	NUM
easat-6030	166	7	.	.	PUNCT
easat-6030	167	1	dependent	dependent	ADJ
easat-6030	167	2	variable	variable	NOUN
easat-6030	167	3	:	:	PUNCT
easat-6030	167	4	earnings	earning	NOUN
easat-6030	167	5	management	management	NOUN
easat-6030	167	6	we	we	PRON
easat-6030	167	7	denoted	denote	VERB
easat-6030	167	8	earnings	earning	NOUN
easat-6030	167	9	management	management	NOUN
easat-6030	167	10	using	use	VERB
easat-6030	167	11	the	the	DET
easat-6030	167	12	real	real	ADJ
easat-6030	167	13	earnings	earning	NOUN
easat-6030	167	14	management	management	NOUN
easat-6030	167	15	(	(	PUNCT
easat-6030	167	16	rem	rem	NOUN
easat-6030	167	17	)	)	PUNCT
easat-6030	167	18	approach	approach	NOUN
easat-6030	167	19	following	follow	VERB
easat-6030	167	20	roychowdhury	roychowdhury	NOUN
easat-6030	168	1	[	[	X
easat-6030	168	2	64	64	NUM
easat-6030	168	3	]	]	PUNCT
easat-6030	168	4	formula	formula	NOUN
easat-6030	168	5	and	and	CCONJ
easat-6030	168	6	consistent	consistent	ADJ
easat-6030	168	7	with	with	ADP
easat-6030	168	8	financial	financial	ADJ
easat-6030	168	9	reporting	reporting	NOUN
easat-6030	168	10	council	council	PROPN
easat-6030	168	11	of	of	ADP
easat-6030	168	12	nigeria	nigeria	PROPN
easat-6030	169	1	[	[	X
easat-6030	169	2	65	65	NUM
easat-6030	169	3	]	]	PUNCT
easat-6030	169	4	as	as	SCONJ
easat-6030	169	5	stated	state	VERB
easat-6030	169	6	below	below	ADV
easat-6030	169	7	:	:	PUNCT
easat-6030	169	8	“	"	PUNCT
easat-6030	169	9	rem	rem	X
easat-6030	169	10	=	=	SYM
easat-6030	169	11	abnormal	abnormal	ADJ
easat-6030	169	12	cash	cash	NOUN
easat-6030	169	13	flows	flow	VERB
easat-6030	169	14	+	+	CCONJ
easat-6030	169	15	abnormal	abnormal	ADJ
easat-6030	169	16	production	production	NOUN
easat-6030	169	17	cost	cost	NOUN
easat-6030	169	18	+	+	CCONJ
easat-6030	169	19	abnormal	abnormal	ADJ
easat-6030	169	20	discretionary	discretionary	ADJ
easat-6030	169	21	expenses	expense	NOUN
easat-6030	169	22	.	.	PUNCT
easat-6030	169	23	”	"	PUNCT
easat-6030	170	1	where	where	SCONJ
easat-6030	170	2	“	"	PUNCT
easat-6030	170	3	abnormal	abnormal	ADJ
easat-6030	170	4	cash	cash	NOUN
easat-6030	170	5	flow	flow	NOUN
easat-6030	170	6	from	from	ADP
easat-6030	170	7	operation	operation	NOUN
easat-6030	170	8	,	,	PUNCT
easat-6030	170	9	abnormal	abnormal	ADJ
easat-6030	170	10	production	production	NOUN
easat-6030	170	11	cost	cost	NOUN
easat-6030	170	12	,	,	PUNCT
easat-6030	170	13	and	and	CCONJ
easat-6030	170	14	abnormal	abnormal	ADJ
easat-6030	170	15	discretionary	discretionary	ADJ
easat-6030	170	16	expenses	expense	NOUN
easat-6030	170	17	”	"	PUNCT
easat-6030	170	18	represent	represent	VERB
easat-6030	170	19	the	the	DET
easat-6030	170	20	difference	difference	NOUN
easat-6030	170	21	between	between	ADP
easat-6030	170	22	actual	actual	ADJ
easat-6030	170	23	values	value	NOUN
easat-6030	170	24	stated	state	VERB
easat-6030	170	25	in	in	ADP
easat-6030	170	26	the	the	DET
easat-6030	170	27	annual	annual	ADJ
easat-6030	170	28	reports	report	NOUN
easat-6030	170	29	and	and	CCONJ
easat-6030	170	30	the	the	DET
easat-6030	170	31	calculated	calculated	ADJ
easat-6030	170	32	or	or	CCONJ
easat-6030	170	33	normal	normal	ADJ
easat-6030	170	34	value	value	NOUN
easat-6030	170	35	.	.	PUNCT
easat-6030	171	1	the	the	DET
easat-6030	171	2	normal	normal	ADJ
easat-6030	171	3	or	or	CCONJ
easat-6030	171	4	calculated	calculated	ADJ
easat-6030	171	5	operating	operating	NOUN
easat-6030	171	6	cashflow	cashflow	NOUN
easat-6030	171	7	,	,	PUNCT
easat-6030	171	8	production	production	NOUN
easat-6030	171	9	cost	cost	NOUN
easat-6030	171	10	,	,	PUNCT
easat-6030	171	11	and	and	CCONJ
easat-6030	171	12	discretionary	discretionary	ADJ
easat-6030	171	13	expenses	expense	NOUN
easat-6030	171	14	are	be	AUX
easat-6030	171	15	the	the	DET
easat-6030	171	16	computed	compute	VERB
easat-6030	171	17	figures	figure	NOUN
easat-6030	171	18	using	use	VERB
easat-6030	171	19	the	the	DET
easat-6030	171	20	formulae	formulae	NOUN
easat-6030	171	21	below	below	ADV
easat-6030	171	22	:	:	PUNCT
easat-6030	171	23	cfoat	cfoat	VERB
easat-6030	171	24	/	/	SYM
easat-6030	171	25	at-1=	at-1=	PROPN
easat-6030	171	26	β0	β0	NOUN
easat-6030	171	27	+	+	CCONJ
easat-6030	171	28	β1(1	β1(1	ADJ
easat-6030	171	29	/	/	SYM
easat-6030	171	30	at-1	at-1	NUM
easat-6030	171	31	)	)	PUNCT
easat-6030	171	32	+	+	CCONJ
easat-6030	171	33	β2(st	β2(st	PROPN
easat-6030	171	34	/	/	SYM
easat-6030	171	35	at-1	at-1	NUM
easat-6030	171	36	)	)	PUNCT
easat-6030	172	1	+	+	CCONJ
easat-6030	172	2	(	(	PUNCT
easat-6030	172	3	δst	δst	NOUN
easat-6030	172	4	/	/	SYM
easat-6030	172	5	at-1	at-1	NUM
easat-6030	172	6	)	)	PUNCT
easat-6030	173	1	+	+	CCONJ
easat-6030	173	2	ɛit	ɛit	NOUN
easat-6030	173	3	(	(	PUNCT
easat-6030	173	4	1	1	NUM
easat-6030	173	5	)	)	PUNCT
easat-6030	173	6	579	579	NUM
easat-6030	173	7	edelweiss	edelweiss	PROPN
easat-6030	173	8	applied	apply	VERB
easat-6030	173	9	science	science	NOUN
easat-6030	173	10	and	and	CCONJ
easat-6030	173	11	technology	technology	NOUN
easat-6030	173	12	issn	issn	PROPN
easat-6030	173	13	:	:	PUNCT
easat-6030	173	14	2576	2576	NUM
easat-6030	173	15	-	-	SYM
easat-6030	173	16	8484	8484	NUM
easat-6030	173	17	vol	vol	NOUN
easat-6030	173	18	.	.	PROPN
easat-6030	174	1	9	9	NUM
easat-6030	174	2	,	,	PUNCT
easat-6030	174	3	no	no	INTJ
easat-6030	174	4	.	.	NOUN
easat-6030	174	5	4	4	NUM
easat-6030	174	6	:	:	PUNCT
easat-6030	174	7	574	574	NUM
easat-6030	174	8	-	-	SYM
easat-6030	174	9	587	587	NUM
easat-6030	174	10	,	,	PUNCT
easat-6030	174	11	2025	2025	NUM
easat-6030	174	12	doi	doi	NOUN
easat-6030	174	13	:	:	PUNCT
easat-6030	174	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	174	15	©	©	PROPN
easat-6030	174	16	2025	2025	NUM
easat-6030	174	17	by	by	ADP
easat-6030	174	18	the	the	DET
easat-6030	174	19	authors	author	NOUN
easat-6030	174	20	;	;	PUNCT
easat-6030	175	1	licensee	licensee	PROPN
easat-6030	175	2	learning	learn	VERB
easat-6030	175	3	gate	gate	PROPN
easat-6030	175	4	procot	procot	PROPN
easat-6030	175	5	/	/	SYM
easat-6030	175	6	at-1	at-1	NUM
easat-6030	175	7	=	=	SYM
easat-6030	175	8	β0	β0	NOUN
easat-6030	175	9	+	+	CCONJ
easat-6030	175	10	β1(1	β1(1	ADJ
easat-6030	175	11	/	/	SYM
easat-6030	175	12	at-1	at-1	NUM
easat-6030	175	13	)	)	PUNCT
easat-6030	175	14	+	+	CCONJ
easat-6030	175	15	β2(st	β2(st	PROPN
easat-6030	175	16	/	/	SYM
easat-6030	175	17	at-1	at-1	NUM
easat-6030	175	18	)	)	PUNCT
easat-6030	175	19	+	+	CCONJ
easat-6030	175	20	(	(	PUNCT
easat-6030	175	21	δst	δst	NOUN
easat-6030	175	22	/	/	SYM
easat-6030	175	23	at-1	at-1	NUM
easat-6030	175	24	)	)	PUNCT
easat-6030	175	25	+	+	CCONJ
easat-6030	175	26	(	(	PUNCT
easat-6030	175	27	δst-1	δst-1	X
easat-6030	175	28	/	/	SYM
easat-6030	175	29	at-1	at-1	NUM
easat-6030	175	30	)	)	PUNCT
easat-6030	175	31	+	+	CCONJ
easat-6030	175	32	ɛit	ɛit	NOUN
easat-6030	175	33	(	(	PUNCT
easat-6030	175	34	2	2	NUM
easat-6030	175	35	)	)	PUNCT
easat-6030	175	36	discrext	discrext	NOUN
easat-6030	175	37	/	/	SYM
easat-6030	175	38	at-1	at-1	PUNCT
easat-6030	175	39	=	=	SYM
easat-6030	175	40	β0	β0	NOUN
easat-6030	175	41	+	+	CCONJ
easat-6030	175	42	β1(1	β1(1	ADJ
easat-6030	175	43	/	/	SYM
easat-6030	175	44	at-1	at-1	NUM
easat-6030	175	45	)	)	PUNCT
easat-6030	175	46	+	+	CCONJ
easat-6030	175	47	(	(	PUNCT
easat-6030	175	48	δst-1	δst-1	X
easat-6030	175	49	/	/	SYM
easat-6030	175	50	at-1	at-1	NUM
easat-6030	175	51	)	)	PUNCT
easat-6030	175	52	+	+	CCONJ
easat-6030	175	53	ɛit	ɛit	NOUN
easat-6030	175	54	(	(	PUNCT
easat-6030	175	55	3	3	NUM
easat-6030	175	56	)	)	PUNCT
easat-6030	175	57	where	where	SCONJ
easat-6030	175	58	cfoat	cfoat	NOUN
easat-6030	175	59	is	be	AUX
easat-6030	175	60	cash	cash	NOUN
easat-6030	175	61	flow	flow	NOUN
easat-6030	175	62	from	from	ADP
easat-6030	175	63	operating	operate	VERB
easat-6030	175	64	activities	activity	NOUN
easat-6030	175	65	in	in	ADP
easat-6030	175	66	year	year	NOUN
easat-6030	175	67	t	t	PROPN
easat-6030	175	68	,	,	PUNCT
easat-6030	175	69	at-1	at-1	PUNCT
easat-6030	175	70	is	be	AUX
easat-6030	175	71	total	total	ADJ
easat-6030	175	72	assets	asset	NOUN
easat-6030	175	73	in	in	ADP
easat-6030	175	74	year	year	NOUN
easat-6030	175	75	t-1	t-1	PROPN
easat-6030	175	76	,	,	PUNCT
easat-6030	175	77	st	st	PROPN
easat-6030	175	78	is	be	AUX
easat-6030	175	79	sales	sale	NOUN
easat-6030	175	80	in	in	ADP
easat-6030	175	81	year	year	NOUN
easat-6030	175	82	t	t	PROPN
easat-6030	175	83	,	,	PUNCT
easat-6030	175	84	δst	δst	NOUN
easat-6030	175	85	is	be	AUX
easat-6030	175	86	sales	sale	NOUN
easat-6030	175	87	of	of	ADP
easat-6030	175	88	the	the	DET
easat-6030	175	89	firm	firm	NOUN
easat-6030	175	90	in	in	ADP
easat-6030	175	91	year	year	NOUN
easat-6030	175	92	t	t	PROPN
easat-6030	175	93	minus	minus	CCONJ
easat-6030	175	94	sales	sale	NOUN
easat-6030	175	95	in	in	ADP
easat-6030	175	96	year	year	NOUN
easat-6030	175	97	t-1	t-1	PROPN
easat-6030	175	98	,	,	PUNCT
easat-6030	175	99	procot	procot	NOUN
easat-6030	175	100	is	be	AUX
easat-6030	175	101	the	the	DET
easat-6030	175	102	production	production	NOUN
easat-6030	175	103	cost	cost	NOUN
easat-6030	175	104	,	,	PUNCT
easat-6030	175	105	δst-1	δst-1	PUNCT
easat-6030	175	106	is	be	AUX
easat-6030	175	107	sales	sale	NOUN
easat-6030	175	108	in	in	ADP
easat-6030	175	109	year	year	NOUN
easat-6030	175	110	t-1	t-1	PROPN
easat-6030	175	111	minus	minus	ADP
easat-6030	175	112	sales	sale	NOUN
easat-6030	175	113	in	in	ADP
easat-6030	175	114	year	year	NOUN
easat-6030	175	115	t-2	t-2	PROPN
easat-6030	175	116	,	,	PUNCT
easat-6030	175	117	discrext	discrext	NOUN
easat-6030	175	118	is	be	AUX
easat-6030	175	119	the	the	DET
easat-6030	175	120	discretionary	discretionary	ADJ
easat-6030	175	121	expenses	expense	NOUN
easat-6030	175	122	,	,	PUNCT
easat-6030	175	123	the	the	DET
easat-6030	175	124	sum	sum	NOUN
easat-6030	175	125	of	of	ADP
easat-6030	175	126	selling	selling	NOUN
easat-6030	175	127	,	,	PUNCT
easat-6030	175	128	general	general	ADJ
easat-6030	175	129	and	and	CCONJ
easat-6030	175	130	administrative	administrative	ADJ
easat-6030	175	131	expenses	expense	NOUN
easat-6030	175	132	in	in	ADP
easat-6030	175	133	year	year	NOUN
easat-6030	175	134	t	t	NOUN
easat-6030	175	135	;	;	PUNCT
easat-6030	175	136	all	all	DET
easat-6030	175	137	other	other	ADJ
easat-6030	175	138	elements	element	NOUN
easat-6030	175	139	remain	remain	VERB
easat-6030	175	140	as	as	SCONJ
easat-6030	175	141	described	describe	VERB
easat-6030	175	142	.	.	PUNCT
easat-6030	176	1	3.1.2	3.1.2	X
easat-6030	176	2	.	.	PUNCT
easat-6030	176	3	independent	independent	ADJ
easat-6030	176	4	variable	variable	NOUN
easat-6030	176	5	:	:	PUNCT
easat-6030	176	6	audit	audit	NOUN
easat-6030	176	7	quality	quality	NOUN
easat-6030	176	8	we	we	PRON
easat-6030	176	9	measured	measure	VERB
easat-6030	176	10	audit	audit	NOUN
easat-6030	176	11	quality	quality	NOUN
easat-6030	176	12	using	use	VERB
easat-6030	176	13	audit	audit	NOUN
easat-6030	176	14	fees	fee	NOUN
easat-6030	176	15	,	,	PUNCT
easat-6030	176	16	auditor	auditor	NOUN
easat-6030	176	17	’s	’s	PART
easat-6030	176	18	tenure	tenure	NOUN
easat-6030	176	19	,	,	PUNCT
easat-6030	176	20	size	size	NOUN
easat-6030	176	21	of	of	ADP
easat-6030	176	22	audit	audit	NOUN
easat-6030	176	23	firm	firm	NOUN
easat-6030	176	24	,	,	PUNCT
easat-6030	176	25	and	and	CCONJ
easat-6030	176	26	auditor	auditor	NOUN
easat-6030	176	27	's	's	PART
easat-6030	176	28	industry	industry	NOUN
easat-6030	176	29	specialisation	specialisation	NOUN
easat-6030	176	30	as	as	ADP
easat-6030	176	31	proxies	proxy	NOUN
easat-6030	176	32	.	.	PUNCT
easat-6030	177	1	3.1.3	3.1.3	X
easat-6030	177	2	.	.	PUNCT
easat-6030	177	3	control	control	NOUN
easat-6030	177	4	variables	variable	VERB
easat-6030	177	5	some	some	DET
easat-6030	177	6	other	other	ADJ
easat-6030	177	7	factors	factor	NOUN
easat-6030	178	1	[	[	X
easat-6030	178	2	in	in	ADP
easat-6030	178	3	line	line	NOUN
easat-6030	178	4	with	with	ADP
easat-6030	178	5	ashraf	ashraf	PROPN
easat-6030	178	6	&	&	CCONJ
easat-6030	178	7	qian	qian	PROPN
easat-6030	178	8	,	,	PUNCT
easat-6030	178	9	63	63	NUM
easat-6030	178	10	]	]	PUNCT
easat-6030	178	11	that	that	PRON
easat-6030	178	12	may	may	AUX
easat-6030	178	13	impact	impact	VERB
easat-6030	178	14	earnings	earning	NOUN
easat-6030	178	15	manipulation	manipulation	NOUN
easat-6030	178	16	,	,	PUNCT
easat-6030	178	17	such	such	ADJ
easat-6030	178	18	as	as	ADP
easat-6030	178	19	leverage	leverage	NOUN
easat-6030	178	20	,	,	PUNCT
easat-6030	178	21	company	company	NOUN
easat-6030	178	22	size	size	NOUN
easat-6030	178	23	,	,	PUNCT
easat-6030	178	24	and	and	CCONJ
easat-6030	178	25	foreign	foreign	ADJ
easat-6030	178	26	affiliation	affiliation	NOUN
easat-6030	178	27	,	,	PUNCT
easat-6030	178	28	were	be	AUX
easat-6030	178	29	used	use	VERB
easat-6030	178	30	as	as	ADP
easat-6030	178	31	control	control	NOUN
easat-6030	178	32	variables	variable	NOUN
easat-6030	178	33	.	.	PUNCT
easat-6030	179	1	table	table	NOUN
easat-6030	179	2	1	1	NUM
easat-6030	179	3	.	.	PUNCT
easat-6030	179	4	description	description	NOUN
easat-6030	179	5	and	and	CCONJ
easat-6030	179	6	measurements	measurement	NOUN
easat-6030	179	7	of	of	ADP
easat-6030	179	8	variables	variable	NOUN
easat-6030	179	9	.	.	PUNCT
easat-6030	180	1	variable	variable	ADJ
easat-6030	180	2	name	name	NOUN
easat-6030	180	3	type	type	NOUN
easat-6030	180	4	of	of	ADP
easat-6030	180	5	variable	variable	ADJ
easat-6030	180	6	measurement	measurement	NOUN
easat-6030	180	7	sources	source	VERB
easat-6030	180	8	a	a	PRON
easat-6030	180	9	-	-	PUNCT
easat-6030	180	10	priori	priori	ADJ
easat-6030	180	11	expectations	expectation	NOUN
easat-6030	180	12	real	real	ADJ
easat-6030	180	13	earnings	earning	NOUN
easat-6030	180	14	management	management	NOUN
easat-6030	180	15	(	(	PUNCT
easat-6030	180	16	rem	rem	NOUN
easat-6030	180	17	)	)	PUNCT
easat-6030	180	18	dependent	dependent	ADJ
easat-6030	180	19	summation	summation	NOUN
easat-6030	180	20	of	of	ADP
easat-6030	180	21	standardised	standardised	ADJ
easat-6030	180	22	differences	difference	NOUN
easat-6030	180	23	between	between	ADP
easat-6030	180	24	actual	actual	ADJ
easat-6030	180	25	and	and	CCONJ
easat-6030	180	26	computed	compute	VERB
easat-6030	180	27	normal	normal	ADJ
easat-6030	180	28	cfoa	cfoa	NOUN
easat-6030	180	29	,	,	PUNCT
easat-6030	180	30	normal	normal	ADJ
easat-6030	180	31	proco	proco	NOUN
easat-6030	180	32	,	,	PUNCT
easat-6030	180	33	and	and	CCONJ
easat-6030	180	34	normal	normal	ADJ
easat-6030	180	35	discrex	discrex	PROPN
easat-6030	180	36	.	.	PUNCT
easat-6030	180	37	kwarbai	kwarbai	PROPN
easat-6030	180	38	and	and	CCONJ
easat-6030	180	39	osho	osho	VERB
easat-6030	181	1	[	[	X
easat-6030	181	2	5	5	NUM
easat-6030	181	3	]	]	PUNCT
easat-6030	181	4	;	;	PUNCT
easat-6030	181	5	bello	bello	PROPN
easat-6030	181	6	and	and	CCONJ
easat-6030	181	7	ugoh	ugoh	NOUN
easat-6030	181	8	[	[	X
easat-6030	181	9	18	18	NUM
easat-6030	181	10	]	]	PUNCT
easat-6030	181	11	and	and	CCONJ
easat-6030	181	12	roychowdhury	roychowdhury	NOUN
easat-6030	182	1	[	[	X
easat-6030	182	2	64	64	NUM
easat-6030	182	3	]	]	PUNCT
easat-6030	182	4	audit	audit	NOUN
easat-6030	182	5	fees	fee	NOUN
easat-6030	182	6	(	(	PUNCT
easat-6030	182	7	af	af	NOUN
easat-6030	182	8	)	)	PUNCT
easat-6030	182	9	independent	independent	ADJ
easat-6030	182	10	logarithm	logarithm	NOUN
easat-6030	182	11	(	(	PUNCT
easat-6030	182	12	ln	ln	NOUN
easat-6030	182	13	)	)	PUNCT
easat-6030	182	14	of	of	ADP
easat-6030	182	15	audit	audit	NOUN
easat-6030	182	16	fees	fee	NOUN
easat-6030	182	17	kwarbai	kwarbai	PROPN
easat-6030	182	18	and	and	CCONJ
easat-6030	182	19	osho	osho	VERB
easat-6030	182	20	[	[	X
easat-6030	182	21	5	5	NUM
easat-6030	182	22	]	]	X
easat-6030	182	23	anderiabie	anderiabie	NOUN
easat-6030	182	24	and	and	CCONJ
easat-6030	182	25	dabor	dabor	NOUN
easat-6030	182	26	[	[	X
easat-6030	182	27	29	29	NUM
easat-6030	182	28	]	]	X
easat-6030	182	29	positive	positive	ADJ
easat-6030	182	30	(	(	PUNCT
easat-6030	182	31	+	+	ADJ
easat-6030	182	32	)	)	PUNCT
easat-6030	182	33	auditor	auditor	NOUN
easat-6030	182	34	’s	’s	PART
easat-6030	182	35	tenure	tenure	NOUN
easat-6030	182	36	(	(	PUNCT
easat-6030	182	37	at	at	ADP
easat-6030	182	38	)	)	PUNCT
easat-6030	182	39	independent	independent	ADJ
easat-6030	182	40	measured	measure	VERB
easat-6030	182	41	with	with	ADP
easat-6030	182	42	the	the	DET
easat-6030	182	43	duration	duration	NOUN
easat-6030	182	44	of	of	ADP
easat-6030	182	45	the	the	DET
easat-6030	182	46	client	client	NOUN
easat-6030	182	47	-	-	PUNCT
easat-6030	182	48	auditor	auditor	NOUN
easat-6030	182	49	relationship	relationship	NOUN
easat-6030	182	50	,	,	PUNCT
easat-6030	182	51	1	1	NUM
easat-6030	182	52	if	if	SCONJ
easat-6030	182	53	>	>	X
easat-6030	182	54	=	=	SYM
easat-6030	182	55	5	5	NUM
easat-6030	182	56	years	year	NOUN
easat-6030	182	57	;	;	PUNCT
easat-6030	182	58	otherwise	otherwise	ADV
easat-6030	182	59	,	,	PUNCT
easat-6030	182	60	0	0	NUM
easat-6030	182	61	soyemi	soyemi	NOUN
easat-6030	182	62	,	,	PUNCT
easat-6030	182	63	et	et	PROPN
easat-6030	182	64	al	al	PROPN
easat-6030	182	65	.	.	PUNCT
easat-6030	183	1	[	[	X
easat-6030	183	2	32	32	NUM
easat-6030	183	3	]	]	PUNCT
easat-6030	183	4	and	and	CCONJ
easat-6030	183	5	nawaiseh	nawaiseh	VERB
easat-6030	183	6	[	[	X
easat-6030	183	7	41	41	NUM
easat-6030	183	8	]	]	X
easat-6030	183	9	negative	negative	ADJ
easat-6030	183	10	(	(	PUNCT
easat-6030	183	11	-	-	PUNCT
easat-6030	183	12	)	)	PUNCT
easat-6030	183	13	audit	audit	NOUN
easat-6030	183	14	firm	firm	ADJ
easat-6030	183	15	size	size	NOUN
easat-6030	183	16	(	(	PUNCT
easat-6030	183	17	as	as	ADP
easat-6030	183	18	)	)	PUNCT
easat-6030	183	19	independent	independent	ADJ
easat-6030	183	20	measured	measure	VERB
easat-6030	183	21	with	with	ADP
easat-6030	183	22	a	a	DET
easat-6030	183	23	dichotomous	dichotomous	ADJ
easat-6030	183	24	value	value	NOUN
easat-6030	183	25	of	of	ADP
easat-6030	183	26	1	1	NUM
easat-6030	183	27	for	for	ADP
easat-6030	183	28	firm	firm	NOUN
easat-6030	183	29	audited	audit	VERB
easat-6030	183	30	by	by	ADP
easat-6030	183	31	a	a	DET
easat-6030	183	32	big4	big4	NOUN
easat-6030	183	33	auditor	auditor	NOUN
easat-6030	183	34	and	and	CCONJ
easat-6030	183	35	0	0	NUM
easat-6030	183	36	if	if	SCONJ
easat-6030	183	37	otherwise	otherwise	ADV
easat-6030	183	38	alao	alao	PROPN
easat-6030	183	39	and	and	CCONJ
easat-6030	183	40	gbolagade	gbolagade	VERB
easat-6030	183	41	[	[	X
easat-6030	183	42	3	3	NUM
easat-6030	183	43	]	]	PUNCT
easat-6030	183	44	and	and	CCONJ
easat-6030	183	45	affes	affe	NOUN
easat-6030	183	46	and	and	CCONJ
easat-6030	183	47	smii	smii	NOUN
easat-6030	183	48	[	[	X
easat-6030	183	49	46	46	NUM
easat-6030	183	50	]	]	X
easat-6030	183	51	negative	negative	ADJ
easat-6030	183	52	(	(	PUNCT
easat-6030	183	53	-	-	PUNCT
easat-6030	183	54	)	)	PUNCT
easat-6030	183	55	auditor	auditor	NOUN
easat-6030	183	56	’s	’s	PART
easat-6030	183	57	industry	industry	NOUN
easat-6030	183	58	specialisation	specialisation	NOUN
easat-6030	183	59	(	(	PUNCT
easat-6030	183	60	ai	ai	NOUN
easat-6030	183	61	)	)	PUNCT
easat-6030	183	62	independent	independent	ADJ
easat-6030	183	63	measured	measure	VERB
easat-6030	183	64	with	with	ADP
easat-6030	183	65	a	a	DET
easat-6030	183	66	dummy	dummy	ADJ
easat-6030	183	67	variable	variable	NOUN
easat-6030	183	68	,	,	PUNCT
easat-6030	183	69	1	1	NUM
easat-6030	183	70	if	if	SCONJ
easat-6030	183	71	the	the	DET
easat-6030	183	72	auditor	auditor	NOUN
easat-6030	183	73	has	have	VERB
easat-6030	183	74	industry	industry	NOUN
easat-6030	183	75	experience	experience	NOUN
easat-6030	183	76	,	,	PUNCT
easat-6030	183	77	0	0	PUNCT
easat-6030	184	1	if	if	SCONJ
easat-6030	184	2	otherwise	otherwise	ADV
easat-6030	184	3	havasi	havasi	NOUN
easat-6030	184	4	and	and	CCONJ
easat-6030	184	5	darabi	darabi	NOUN
easat-6030	184	6	[	[	X
easat-6030	184	7	56	56	NUM
easat-6030	184	8	]	]	PUNCT
easat-6030	184	9	and	and	CCONJ
easat-6030	184	10	jayeola	jayeola	PROPN
easat-6030	184	11	,	,	PUNCT
easat-6030	184	12	et	et	PROPN
easat-6030	184	13	al	al	PROPN
easat-6030	184	14	.	.	PUNCT
easat-6030	185	1	[	[	X
easat-6030	185	2	57	57	NUM
easat-6030	185	3	]	]	SYM
easat-6030	185	4	negative	negative	ADJ
easat-6030	185	5	(	(	PUNCT
easat-6030	185	6	-	-	PUNCT
easat-6030	185	7	)	)	PUNCT
easat-6030	185	8	leverage	leverage	NOUN
easat-6030	185	9	(	(	PUNCT
easat-6030	185	10	lev	lev	NOUN
easat-6030	185	11	)	)	PUNCT
easat-6030	185	12	control	control	NOUN
easat-6030	185	13	measured	measure	VERB
easat-6030	185	14	by	by	ADP
easat-6030	185	15	dividing	divide	VERB
easat-6030	185	16	debts	debt	NOUN
easat-6030	185	17	by	by	ADP
easat-6030	185	18	equity	equity	NOUN
easat-6030	185	19	olthof	olthof	PROPN
easat-6030	186	1	[	[	X
easat-6030	186	2	23	23	NUM
easat-6030	186	3	]	]	PUNCT
easat-6030	186	4	and	and	CCONJ
easat-6030	186	5	almomani	almomani	NOUN
easat-6030	186	6	and	and	CCONJ
easat-6030	186	7	ayedh	ayedh	NOUN
easat-6030	186	8	[	[	X
easat-6030	186	9	39	39	NUM
easat-6030	186	10	]	]	PUNCT
easat-6030	186	11	positive	positive	ADJ
easat-6030	186	12	(	(	PUNCT
easat-6030	186	13	+	+	ADJ
easat-6030	186	14	)	)	PUNCT
easat-6030	186	15	firm	firm	ADJ
easat-6030	186	16	size	size	NOUN
easat-6030	186	17	(	(	PUNCT
easat-6030	186	18	fsize	fsize	NOUN
easat-6030	186	19	)	)	PUNCT
easat-6030	186	20	control	control	NOUN
easat-6030	186	21	represented	represent	VERB
easat-6030	186	22	with	with	ADP
easat-6030	186	23	the	the	DET
easat-6030	186	24	natural	natural	ADJ
easat-6030	186	25	log	log	NOUN
easat-6030	186	26	of	of	ADP
easat-6030	186	27	total	total	ADJ
easat-6030	186	28	assets	asset	NOUN
easat-6030	186	29	abubakar	abubakar	PROPN
easat-6030	186	30	,	,	PUNCT
easat-6030	186	31	et	et	PROPN
easat-6030	186	32	al	al	PROPN
easat-6030	186	33	.	.	PUNCT
easat-6030	187	1	[	[	X
easat-6030	187	2	17	17	NUM
easat-6030	187	3	]	]	PUNCT
easat-6030	187	4	and	and	CCONJ
easat-6030	187	5	ozcan	ozcan	VERB
easat-6030	187	6	[	[	X
easat-6030	187	7	19	19	NUM
easat-6030	187	8	]	]	X
easat-6030	187	9	negative	negative	ADJ
easat-6030	187	10	(	(	PUNCT
easat-6030	187	11	-	-	PUNCT
easat-6030	187	12	)	)	PUNCT
easat-6030	187	13	foreign	foreign	ADJ
easat-6030	187	14	affiliation	affiliation	NOUN
easat-6030	187	15	(	(	PUNCT
easat-6030	187	16	fa	fa	NOUN
easat-6030	187	17	)	)	PUNCT
easat-6030	187	18	control	control	NOUN
easat-6030	187	19	a	a	DET
easat-6030	187	20	firm	firm	NOUN
easat-6030	187	21	with	with	ADP
easat-6030	187	22	foreign	foreign	ADJ
easat-6030	187	23	affiliation	affiliation	NOUN
easat-6030	187	24	is	be	AUX
easat-6030	187	25	assigned	assign	VERB
easat-6030	187	26	a	a	DET
easat-6030	187	27	score	score	NOUN
easat-6030	187	28	of	of	ADP
easat-6030	187	29	1	1	NUM
easat-6030	187	30	,	,	PUNCT
easat-6030	187	31	while	while	SCONJ
easat-6030	187	32	0	0	NUM
easat-6030	187	33	is	be	AUX
easat-6030	187	34	assigned	assign	VERB
easat-6030	187	35	to	to	ADP
easat-6030	187	36	the	the	DET
easat-6030	187	37	non	non	ADJ
easat-6030	187	38	-	-	ADJ
easat-6030	187	39	affiliated	affiliated	ADJ
easat-6030	187	40	firm	firm	NOUN
easat-6030	187	41	.	.	PUNCT
easat-6030	188	1	ashraf	ashraf	PROPN
easat-6030	188	2	and	and	CCONJ
easat-6030	188	3	qian	qian	ADJ
easat-6030	189	1	[	[	X
easat-6030	189	2	66	66	NUM
easat-6030	189	3	]	]	PUNCT
easat-6030	189	4	positive	positive	ADJ
easat-6030	189	5	(	(	PUNCT
easat-6030	189	6	+	+	NOUN
easat-6030	189	7	)	)	PUNCT
easat-6030	189	8	3.2	3.2	NUM
easat-6030	189	9	.	.	PUNCT
easat-6030	189	10	model	model	NOUN
easat-6030	189	11	specification	specification	NOUN
easat-6030	189	12	in	in	ADP
easat-6030	189	13	order	order	NOUN
easat-6030	189	14	to	to	PART
easat-6030	189	15	investigate	investigate	VERB
easat-6030	189	16	how	how	SCONJ
easat-6030	189	17	audit	audit	NOUN
easat-6030	189	18	quality	quality	NOUN
easat-6030	189	19	affects	affect	VERB
easat-6030	189	20	earnings	earning	NOUN
easat-6030	189	21	management	management	NOUN
easat-6030	189	22	in	in	ADP
easat-6030	189	23	the	the	DET
easat-6030	189	24	sampled	sample	VERB
easat-6030	189	25	non	non	ADJ
easat-6030	189	26	-	-	ADJ
easat-6030	189	27	financial	financial	ADJ
easat-6030	189	28	firms	firm	NOUN
easat-6030	189	29	in	in	ADP
easat-6030	189	30	nigeria	nigeria	PROPN
easat-6030	189	31	,	,	PUNCT
easat-6030	189	32	the	the	DET
easat-6030	189	33	following	follow	VERB
easat-6030	189	34	is	be	AUX
easat-6030	189	35	the	the	DET
easat-6030	189	36	panel	panel	NOUN
easat-6030	189	37	data	datum	NOUN
easat-6030	189	38	model	model	NOUN
easat-6030	189	39	created	create	VERB
easat-6030	189	40	by	by	ADP
easat-6030	189	41	this	this	DET
easat-6030	189	42	study	study	NOUN
easat-6030	189	43	.	.	PUNCT
easat-6030	190	1	remit	remit	NOUN
easat-6030	190	2	=	=	SYM
easat-6030	191	1	β0	β0	PROPN
easat-6030	191	2	+	+	CCONJ
easat-6030	191	3	β1afit	β1afit	NOUN
easat-6030	192	1	+	+	CCONJ
easat-6030	192	2	β2atit	β2atit	NOUN
easat-6030	193	1	+	+	CCONJ
easat-6030	193	2	β3asit	β3asit	PROPN
easat-6030	193	3	+	+	CCONJ
easat-6030	193	4	β4aiit	β4aiit	ADJ
easat-6030	194	1	+	+	CCONJ
easat-6030	194	2	β5levit	β5levit	ADJ
easat-6030	194	3	+	+	CCONJ
easat-6030	194	4	β6fsizeit	β6fsizeit	NOUN
easat-6030	195	1	+	+	CCONJ
easat-6030	195	2	β7fait	β7fait	VERB
easat-6030	196	1	+	+	NUM
easat-6030	196	2	ɛit	ɛit	NOUN
easat-6030	196	3	…	…	PUNCT
easat-6030	196	4	…	…	PUNCT
easat-6030	196	5	..	..	PUNCT
easat-6030	196	6	(	(	PUNCT
easat-6030	196	7	iv	iv	X
easat-6030	196	8	)	)	PUNCT
easat-6030	196	9	where	where	SCONJ
easat-6030	196	10	:	:	PUNCT
easat-6030	196	11	rem	rem	PRON
easat-6030	196	12	=	=	SYM
easat-6030	196	13	real	real	ADJ
easat-6030	196	14	earnings	earning	NOUN
easat-6030	196	15	management	management	NOUN
easat-6030	196	16	of	of	ADP
easat-6030	196	17	firm	firm	ADJ
easat-6030	196	18	i	i	PRON
easat-6030	196	19	in	in	ADP
easat-6030	196	20	year	year	NOUN
easat-6030	196	21	t	t	PROPN
easat-6030	196	22	af	af	NOUN
easat-6030	196	23	=	=	PUNCT
easat-6030	196	24	audit	audit	NOUN
easat-6030	196	25	fee	fee	NOUN
easat-6030	196	26	of	of	ADP
easat-6030	196	27	firm	firm	NOUN
easat-6030	196	28	i	i	PRON
easat-6030	196	29	in	in	ADP
easat-6030	196	30	year	year	NOUN
easat-6030	196	31	t	t	NOUN
easat-6030	196	32	at	at	ADP
easat-6030	196	33	=	=	PUNCT
easat-6030	196	34	auditor	auditor	NOUN
easat-6030	196	35	’s	’s	PART
easat-6030	196	36	tenure	tenure	NOUN
easat-6030	196	37	of	of	ADP
easat-6030	196	38	firm	firm	PROPN
easat-6030	196	39	i	i	PRON
easat-6030	196	40	in	in	ADP
easat-6030	196	41	year	year	NOUN
easat-6030	196	42	t	t	PROPN
easat-6030	196	43	fa	fa	NOUN
easat-6030	197	1	=	=	PUNCT
easat-6030	197	2	foreign	foreign	ADJ
easat-6030	197	3	affiliation	affiliation	NOUN
easat-6030	197	4	of	of	ADP
easat-6030	197	5	firm	firm	ADJ
easat-6030	197	6	i	i	PRON
easat-6030	197	7	in	in	ADP
easat-6030	197	8	year	year	NOUN
easat-6030	197	9	t	t	PROPN
easat-6030	197	10	as	as	ADP
easat-6030	197	11	=	=	PUNCT
easat-6030	197	12	the	the	DET
easat-6030	197	13	size	size	NOUN
easat-6030	197	14	audit	audit	NOUN
easat-6030	197	15	firm	firm	NOUN
easat-6030	197	16	i	i	PRON
easat-6030	197	17	in	in	ADP
easat-6030	197	18	year	year	NOUN
easat-6030	197	19	t	t	PROPN
easat-6030	197	20	580	580	NUM
easat-6030	197	21	edelweiss	edelweiss	PROPN
easat-6030	197	22	applied	apply	VERB
easat-6030	197	23	science	science	NOUN
easat-6030	197	24	and	and	CCONJ
easat-6030	197	25	technology	technology	NOUN
easat-6030	197	26	issn	issn	PROPN
easat-6030	197	27	:	:	PUNCT
easat-6030	197	28	2576	2576	NUM
easat-6030	197	29	-	-	SYM
easat-6030	197	30	8484	8484	NUM
easat-6030	197	31	vol	vol	NOUN
easat-6030	197	32	.	.	PROPN
easat-6030	198	1	9	9	NUM
easat-6030	198	2	,	,	PUNCT
easat-6030	198	3	no	no	INTJ
easat-6030	198	4	.	.	NOUN
easat-6030	198	5	4	4	NUM
easat-6030	198	6	:	:	PUNCT
easat-6030	198	7	574	574	NUM
easat-6030	198	8	-	-	SYM
easat-6030	198	9	587	587	NUM
easat-6030	198	10	,	,	PUNCT
easat-6030	198	11	2025	2025	NUM
easat-6030	198	12	doi	doi	NOUN
easat-6030	198	13	:	:	PUNCT
easat-6030	198	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	198	15	©	©	PROPN
easat-6030	198	16	2025	2025	NUM
easat-6030	198	17	by	by	ADP
easat-6030	198	18	the	the	DET
easat-6030	198	19	authors	author	NOUN
easat-6030	198	20	;	;	PUNCT
easat-6030	198	21	licensee	licensee	PROPN
easat-6030	198	22	learning	learning	NOUN
easat-6030	198	23	gate	gate	NOUN
easat-6030	198	24	ai	ai	PROPN
easat-6030	198	25	=	=	PROPN
easat-6030	198	26	auditor	auditor	NOUN
easat-6030	198	27	's	's	PART
easat-6030	198	28	industry	industry	NOUN
easat-6030	198	29	specialisation	specialisation	NOUN
easat-6030	198	30	of	of	ADP
easat-6030	198	31	firm	firm	ADJ
easat-6030	198	32	i	i	PRON
easat-6030	198	33	in	in	ADP
easat-6030	198	34	year	year	NOUN
easat-6030	198	35	t	t	NOUN
easat-6030	198	36	lev	lev	NOUN
easat-6030	198	37	=	=	PUNCT
easat-6030	198	38	leverage	leverage	NOUN
easat-6030	198	39	of	of	ADP
easat-6030	198	40	firm	firm	ADJ
easat-6030	198	41	i	i	PRON
easat-6030	198	42	in	in	ADP
easat-6030	198	43	year	year	NOUN
easat-6030	198	44	t	t	PROPN
easat-6030	198	45	fs	fs	NOUN
easat-6030	198	46	=	=	PUNCT
easat-6030	198	47	firm	firm	ADJ
easat-6030	198	48	size	size	NOUN
easat-6030	198	49	of	of	ADP
easat-6030	198	50	firm	firm	NOUN
easat-6030	198	51	i	i	PRON
easat-6030	198	52	in	in	ADP
easat-6030	198	53	year	year	NOUN
easat-6030	199	1	t	t	PROPN
easat-6030	199	2	β0	β0	NOUN
easat-6030	199	3	=	=	PUNCT
easat-6030	199	4	constant	constant	ADJ
easat-6030	199	5	of	of	ADP
easat-6030	199	6	the	the	DET
easat-6030	199	7	coefficient	coefficient	NOUN
easat-6030	199	8	ɛ	ɛ	PROPN
easat-6030	199	9	=	=	PUNCT
easat-6030	199	10	the	the	DET
easat-6030	199	11	error	error	NOUN
easat-6030	199	12	term	term	NOUN
easat-6030	199	13	β1	β1	PROPN
easat-6030	199	14	–	–	PUNCT
easat-6030	199	15	β7	β7	ADJ
easat-6030	199	16	=	=	SYM
easat-6030	199	17	variable	variable	ADJ
easat-6030	199	18	coefficient	coefficient	NOUN
easat-6030	199	19	4	4	NUM
easat-6030	199	20	.	.	NOUN
easat-6030	199	21	results	result	NOUN
easat-6030	199	22	and	and	CCONJ
easat-6030	199	23	discussions	discussion	NOUN
easat-6030	199	24	in	in	ADP
easat-6030	199	25	this	this	DET
easat-6030	199	26	sub	sub	NOUN
easat-6030	199	27	-	-	NOUN
easat-6030	199	28	section	section	NOUN
easat-6030	199	29	,	,	PUNCT
easat-6030	199	30	we	we	PRON
easat-6030	199	31	present	present	VERB
easat-6030	199	32	the	the	DET
easat-6030	199	33	empirical	empirical	ADJ
easat-6030	199	34	results	result	NOUN
easat-6030	199	35	of	of	ADP
easat-6030	199	36	the	the	DET
easat-6030	199	37	study	study	NOUN
easat-6030	199	38	.	.	PUNCT
easat-6030	200	1	this	this	PRON
easat-6030	200	2	includes	include	VERB
easat-6030	200	3	both	both	CCONJ
easat-6030	200	4	the	the	DET
easat-6030	200	5	descriptive	descriptive	ADJ
easat-6030	200	6	and	and	CCONJ
easat-6030	200	7	inferential	inferential	ADJ
easat-6030	200	8	statistics	statistic	NOUN
easat-6030	200	9	.	.	PUNCT
easat-6030	201	1	4.1	4.1	NUM
easat-6030	201	2	.	.	PUNCT
easat-6030	201	3	descriptive	descriptive	ADJ
easat-6030	201	4	statistics	statistic	NOUN
easat-6030	201	5	table	table	NOUN
easat-6030	201	6	2	2	NUM
easat-6030	201	7	.	.	PUNCT
easat-6030	201	8	summary	summary	NOUN
easat-6030	201	9	of	of	ADP
easat-6030	201	10	descriptive	descriptive	ADJ
easat-6030	201	11	statistics	statistic	NOUN
easat-6030	201	12	for	for	ADP
easat-6030	201	13	the	the	DET
easat-6030	201	14	variables	variable	NOUN
easat-6030	201	15	.	.	PUNCT
easat-6030	202	1	rem	rem	AUX
easat-6030	202	2	af	af	AUX
easat-6030	202	3	ai	ai	NOUN
easat-6030	202	4	as	as	ADV
easat-6030	202	5	at	at	ADP
easat-6030	202	6	fa	fa	NOUN
easat-6030	202	7	fsize	fsize	NOUN
easat-6030	202	8	lev	lev	NOUN
easat-6030	202	9	mean	mean	VERB
easat-6030	202	10	2.114342	2.114342	NUM
easat-6030	202	11	16.80865	16.80865	NUM
easat-6030	202	12	0.966667	0.966667	NUM
easat-6030	202	13	0.680000	0.680000	NUM
easat-6030	202	14	0.370000	0.370000	NUM
easat-6030	202	15	0.500000	0.500000	NUM
easat-6030	202	16	23.81680	23.81680	NUM
easat-6030	202	17	1.610243	1.610243	NUM
easat-6030	202	18	median	median	NOUN
easat-6030	202	19	1.660459	1.660459	NUM
easat-6030	202	20	16.97272	16.97272	NUM
easat-6030	202	21	1.000000	1.000000	NUM
easat-6030	202	22	1.000000	1.000000	NUM
easat-6030	202	23	0.000000	0.000000	NUM
easat-6030	202	24	0.500000	0.500000	NUM
easat-6030	202	25	24.08402	24.08402	NUM
easat-6030	202	26	1.421950	1.421950	NUM
easat-6030	202	27	maximum	maximum	ADJ
easat-6030	202	28	16.47078	16.47078	NUM
easat-6030	202	29	20.36230	20.36230	NUM
easat-6030	202	30	1.000000	1.000000	NUM
easat-6030	202	31	1.000000	1.000000	NUM
easat-6030	202	32	1.000000	1.000000	NUM
easat-6030	202	33	1.000000	1.000000	NUM
easat-6030	202	34	28.01786	28.01786	NUM
easat-6030	202	35	13.51190	13.51190	NUM
easat-6030	202	36	minimum	minimum	NOUN
easat-6030	202	37	0.000000	0.000000	NUM
easat-6030	202	38	12.90038	12.90038	NUM
easat-6030	202	39	0.000000	0.000000	NUM
easat-6030	202	40	0.000000	0.000000	NUM
easat-6030	202	41	0.000000	0.000000	NUM
easat-6030	203	1	0.000000	0.000000	NUM
easat-6030	203	2	0.000000	0.000000	NUM
easat-6030	203	3	-22.49849	-22.49849	NUM
easat-6030	203	4	std	std	PROPN
easat-6030	203	5	.	.	PROPN
easat-6030	203	6	dev	dev	PROPN
easat-6030	203	7	.	.	PUNCT
easat-6030	204	1	1.998979	1.998979	NUM
easat-6030	204	2	1.395825	1.395825	NUM
easat-6030	204	3	0.179805	0.179805	NUM
easat-6030	204	4	0.467256	0.467256	NUM
easat-6030	204	5	0.483611	0.483611	NUM
easat-6030	204	6	0.500835	0.500835	NUM
easat-6030	204	7	2.531195	2.531195	NUM
easat-6030	204	8	2.320655	2.320655	NUM
easat-6030	204	9	skewness	skewness	NOUN
easat-6030	204	10	3.769594	3.769594	NUM
easat-6030	204	11	-0.184731	-0.184731	NOUN
easat-6030	204	12	-5.199469	-5.199469	NOUN
easat-6030	204	13	-0.771744	-0.771744	VERB
easat-6030	204	14	0.538520	0.538520	NUM
easat-6030	204	15	0.000000	0.000000	NUM
easat-6030	204	16	-3.005392	-3.005392	NOUN
easat-6030	204	17	-3.214939	-3.214939	NOUN
easat-6030	204	18	kurtosis	kurtosis	VERB
easat-6030	204	19	22.47257	22.47257	NUM
easat-6030	204	20	3.724085	3.724085	NUM
easat-6030	204	21	28.03448	28.03448	NUM
easat-6030	204	22	1.595588	1.595588	NUM
easat-6030	204	23	1.290004	1.290004	NUM
easat-6030	204	24	1.000000	1.000000	NUM
easat-6030	204	25	27.83073	27.83073	NUM
easat-6030	204	26	47.04161	47.04161	ADJ
easat-6030	204	27	jarque	jarque	NOUN
easat-6030	204	28	-	-	PUNCT
easat-6030	204	29	bera	bera	NOUN
easat-6030	204	30	5450.253	5450.253	NUM
easat-6030	204	31	8.260018	8.260018	NUM
easat-6030	204	32	9185.791	9185.791	NUM
easat-6030	204	33	54.43407	54.43407	NUM
easat-6030	204	34	51.05128	51.05128	NUM
easat-6030	204	35	50.00000	50.00000	NUM
easat-6030	204	36	8158.683	8158.683	NUM
easat-6030	204	37	24762.58	24762.58	NUM
easat-6030	204	38	probability	probability	NOUN
easat-6030	204	39	0.000000	0.000000	NUM
easat-6030	204	40	0.016083	0.016083	NUM
easat-6030	204	41	0.000000	0.000000	NUM
easat-6030	204	42	0.000000	0.000000	NUM
easat-6030	204	43	0.000000	0.000000	NUM
easat-6030	204	44	0.000000	0.000000	NUM
easat-6030	204	45	0.000000	0.000000	NUM
easat-6030	204	46	0.000000	0.000000	NUM
easat-6030	204	47	sum	sum	NOUN
easat-6030	204	48	634.3026	634.3026	NUM
easat-6030	204	49	5042.594	5042.594	NUM
easat-6030	204	50	290.0000	290.0000	NUM
easat-6030	204	51	204.0000	204.0000	NUM
easat-6030	204	52	111.0000	111.0000	NUM
easat-6030	204	53	150.0000	150.0000	NUM
easat-6030	204	54	7145.040	7145.040	NUM
easat-6030	204	55	483.0728	483.0728	NUM
easat-6030	204	56	sum	sum	NOUN
easat-6030	204	57	sq	sq	PROPN
easat-6030	204	58	.	.	PROPN
easat-6030	204	59	dev	dev	PROPN
easat-6030	204	60	.	.	PUNCT
easat-6030	205	1	1194.779	1194.779	NUM
easat-6030	205	2	582.5495	582.5495	NUM
easat-6030	205	3	9.666667	9.666667	NUM
easat-6030	205	4	65.28000	65.28000	NUM
easat-6030	205	5	69.93000	69.93000	NUM
easat-6030	205	6	75.00000	75.00000	NUM
easat-6030	206	1	1915.677	1915.677	NUM
easat-6030	206	2	1610.246	1610.246	NUM
easat-6030	206	3	observation	observation	NOUN
easat-6030	206	4	300	300	NUM
easat-6030	206	5	300	300	NUM
easat-6030	206	6	300	300	NUM
easat-6030	206	7	300	300	NUM
easat-6030	206	8	300	300	NUM
easat-6030	206	9	300	300	NUM
easat-6030	206	10	300	300	NUM
easat-6030	206	11	300	300	NUM
easat-6030	206	12	4.1.1	4.1.1	NUM
easat-6030	206	13	.	.	PUNCT
easat-6030	207	1	interpretation	interpretation	NOUN
easat-6030	207	2	of	of	ADP
easat-6030	207	3	descriptive	descriptive	ADJ
easat-6030	207	4	statistics	statistic	NOUN
easat-6030	207	5	table	table	NOUN
easat-6030	207	6	2	2	NUM
easat-6030	207	7	shows	show	VERB
easat-6030	207	8	that	that	SCONJ
easat-6030	207	9	earnings	earning	NOUN
easat-6030	207	10	management	management	NOUN
easat-6030	207	11	,	,	PUNCT
easat-6030	207	12	as	as	SCONJ
easat-6030	207	13	determined	determine	VERB
easat-6030	207	14	by	by	ADP
easat-6030	207	15	manipulating	manipulate	VERB
easat-6030	207	16	actual	actual	ADJ
easat-6030	207	17	activities	activity	NOUN
easat-6030	207	18	,	,	PUNCT
easat-6030	207	19	has	have	VERB
easat-6030	207	20	a	a	DET
easat-6030	207	21	2.1	2.1	NUM
easat-6030	207	22	%	%	NOUN
easat-6030	207	23	mean	mean	NOUN
easat-6030	207	24	value	value	NOUN
easat-6030	207	25	and	and	CCONJ
easat-6030	207	26	1.9	1.9	NUM
easat-6030	207	27	%	%	NOUN
easat-6030	207	28	degree	degree	NOUN
easat-6030	207	29	of	of	ADP
easat-6030	207	30	variation	variation	NOUN
easat-6030	207	31	,	,	PUNCT
easat-6030	207	32	respectively	respectively	ADV
easat-6030	207	33	.	.	PUNCT
easat-6030	208	1	this	this	DET
easat-6030	208	2	infers	infer	NOUN
easat-6030	208	3	that	that	SCONJ
easat-6030	208	4	2.1	2.1	NUM
easat-6030	208	5	%	%	NOUN
easat-6030	208	6	of	of	ADP
easat-6030	208	7	the	the	DET
easat-6030	208	8	firms	firm	NOUN
easat-6030	208	9	engaged	engage	VERB
easat-6030	208	10	in	in	ADP
easat-6030	208	11	real	real	ADJ
easat-6030	208	12	earnings	earning	NOUN
easat-6030	208	13	management	management	NOUN
easat-6030	208	14	during	during	ADP
easat-6030	208	15	the	the	DET
easat-6030	208	16	period	period	NOUN
easat-6030	208	17	concerned	concern	VERB
easat-6030	208	18	.	.	PUNCT
easat-6030	209	1	the	the	DET
easat-6030	209	2	degree	degree	NOUN
easat-6030	209	3	of	of	ADP
easat-6030	209	4	variation	variation	NOUN
easat-6030	209	5	of	of	ADP
easat-6030	209	6	1.9	1.9	NUM
easat-6030	209	7	%	%	NOUN
easat-6030	209	8	signifies	signify	VERB
easat-6030	209	9	a	a	DET
easat-6030	209	10	slight	slight	ADJ
easat-6030	209	11	disparity	disparity	NOUN
easat-6030	209	12	in	in	ADP
easat-6030	209	13	the	the	DET
easat-6030	209	14	data	datum	NOUN
easat-6030	209	15	from	from	ADP
easat-6030	209	16	the	the	DET
easat-6030	209	17	mean	mean	NOUN
easat-6030	209	18	.	.	PUNCT
easat-6030	210	1	audit	audit	NOUN
easat-6030	210	2	fee	fee	NOUN
easat-6030	210	3	(	(	PUNCT
easat-6030	210	4	af	af	NOUN
easat-6030	210	5	)	)	PUNCT
easat-6030	210	6	has	have	VERB
easat-6030	210	7	a	a	DET
easat-6030	210	8	range	range	NOUN
easat-6030	210	9	of	of	ADP
easat-6030	210	10	12.9004	12.9004	NUM
easat-6030	210	11	(	(	PUNCT
easat-6030	210	12	in	in	ADP
easat-6030	210	13	millions	million	NOUN
easat-6030	210	14	of	of	ADP
easat-6030	210	15	naira	naira	NUM
easat-6030	210	16	)	)	PUNCT
easat-6030	210	17	and	and	CCONJ
easat-6030	210	18	20.3623	20.3623	NUM
easat-6030	210	19	(	(	PUNCT
easat-6030	210	20	in	in	ADP
easat-6030	210	21	millions	million	NOUN
easat-6030	210	22	of	of	ADP
easat-6030	210	23	naira	naira	NUM
easat-6030	210	24	)	)	PUNCT
easat-6030	210	25	,	,	PUNCT
easat-6030	210	26	with	with	ADP
easat-6030	210	27	a	a	DET
easat-6030	210	28	mean	mean	ADJ
easat-6030	210	29	value	value	NOUN
easat-6030	210	30	of	of	ADP
easat-6030	210	31	16.8087	16.8087	NUM
easat-6030	210	32	(	(	PUNCT
easat-6030	210	33	in	in	ADP
easat-6030	210	34	millions	million	NOUN
easat-6030	210	35	of	of	ADP
easat-6030	210	36	naira	naira	NUM
easat-6030	210	37	)	)	PUNCT
easat-6030	210	38	and	and	CCONJ
easat-6030	210	39	a	a	DET
easat-6030	210	40	standard	standard	ADJ
easat-6030	210	41	deviation	deviation	NOUN
easat-6030	210	42	of	of	ADP
easat-6030	210	43	1.3958	1.3958	NUM
easat-6030	210	44	.	.	PUNCT
easat-6030	211	1	impliedly	impliedly	ADV
easat-6030	211	2	,	,	PUNCT
easat-6030	211	3	auditors	auditor	NOUN
easat-6030	211	4	of	of	ADP
easat-6030	211	5	the	the	DET
easat-6030	211	6	sampled	sample	VERB
easat-6030	211	7	firms	firm	NOUN
easat-6030	211	8	,	,	PUNCT
easat-6030	211	9	on	on	ADP
easat-6030	211	10	average	average	ADJ
easat-6030	211	11	,	,	PUNCT
easat-6030	211	12	charged	charge	VERB
easat-6030	211	13	₦	₦	PROPN
easat-6030	211	14	17	17	NUM
easat-6030	211	15	million	million	NUM
easat-6030	211	16	audit	audit	NOUN
easat-6030	211	17	fees	fee	NOUN
easat-6030	211	18	,	,	PUNCT
easat-6030	211	19	which	which	PRON
easat-6030	211	20	range	range	VERB
easat-6030	211	21	between	between	ADP
easat-6030	211	22	₦	₦	PROPN
easat-6030	211	23	13	13	NUM
easat-6030	211	24	million	million	NUM
easat-6030	211	25	and	and	CCONJ
easat-6030	211	26	₦	₦	ADV
easat-6030	211	27	20	20	NUM
easat-6030	211	28	million	million	NUM
easat-6030	211	29	.	.	PUNCT
easat-6030	212	1	in	in	ADP
easat-6030	212	2	addition	addition	NOUN
easat-6030	212	3	,	,	PUNCT
easat-6030	212	4	the	the	DET
easat-6030	212	5	average	average	ADJ
easat-6030	212	6	score	score	NOUN
easat-6030	212	7	of	of	ADP
easat-6030	212	8	the	the	DET
easat-6030	212	9	auditor	auditor	NOUN
easat-6030	212	10	’s	’s	PART
easat-6030	212	11	industry	industry	NOUN
easat-6030	212	12	specialisation	specialisation	NOUN
easat-6030	212	13	(	(	PUNCT
easat-6030	212	14	ai	ai	NOUN
easat-6030	212	15	)	)	PUNCT
easat-6030	212	16	in	in	ADP
easat-6030	212	17	table	table	NOUN
easat-6030	212	18	2	2	NUM
easat-6030	212	19	is	be	AUX
easat-6030	212	20	0.9667	0.9667	NUM
easat-6030	212	21	,	,	PUNCT
easat-6030	212	22	ranging	range	VERB
easat-6030	212	23	from	from	ADP
easat-6030	212	24	0.0000	0.0000	NUM
easat-6030	212	25	to	to	ADP
easat-6030	212	26	1.0000	1.0000	NUM
easat-6030	212	27	.	.	PUNCT
easat-6030	213	1	this	this	DET
easat-6030	213	2	result	result	NOUN
easat-6030	213	3	suggests	suggest	VERB
easat-6030	213	4	that	that	SCONJ
easat-6030	213	5	,	,	PUNCT
easat-6030	213	6	on	on	ADP
easat-6030	213	7	average	average	ADJ
easat-6030	213	8	,	,	PUNCT
easat-6030	213	9	97	97	NUM
easat-6030	213	10	%	%	NOUN
easat-6030	213	11	of	of	ADP
easat-6030	213	12	the	the	DET
easat-6030	213	13	studied	study	VERB
easat-6030	213	14	companies	company	NOUN
easat-6030	213	15	were	be	AUX
easat-6030	213	16	audited	audit	VERB
easat-6030	213	17	by	by	ADP
easat-6030	213	18	industry	industry	NOUN
easat-6030	213	19	experts	expert	NOUN
easat-6030	213	20	who	who	PRON
easat-6030	213	21	have	have	VERB
easat-6030	213	22	specialised	specialise	VERB
easat-6030	213	23	knowledge	knowledge	NOUN
easat-6030	213	24	of	of	ADP
easat-6030	213	25	the	the	DET
easat-6030	213	26	sector	sector	NOUN
easat-6030	213	27	.	.	PUNCT
easat-6030	214	1	given	give	VERB
easat-6030	214	2	that	that	SCONJ
easat-6030	214	3	the	the	DET
easat-6030	214	4	auditors	auditor	NOUN
easat-6030	214	5	are	be	AUX
easat-6030	214	6	subject	subject	ADJ
easat-6030	214	7	-	-	PUNCT
easat-6030	214	8	matter	matter	NOUN
easat-6030	214	9	experts	expert	NOUN
easat-6030	214	10	in	in	ADP
easat-6030	214	11	the	the	DET
easat-6030	214	12	business	business	NOUN
easat-6030	214	13	,	,	PUNCT
easat-6030	214	14	this	this	PRON
easat-6030	214	15	demonstrates	demonstrate	VERB
easat-6030	214	16	that	that	SCONJ
easat-6030	214	17	the	the	DET
easat-6030	214	18	financial	financial	ADJ
easat-6030	214	19	statements	statement	NOUN
easat-6030	214	20	of	of	ADP
easat-6030	214	21	these	these	DET
easat-6030	214	22	companies	company	NOUN
easat-6030	214	23	could	could	AUX
easat-6030	214	24	be	be	AUX
easat-6030	214	25	adjudged	adjudge	VERB
easat-6030	214	26	legitimate	legitimate	ADJ
easat-6030	214	27	,	,	PUNCT
easat-6030	214	28	fair	fair	ADJ
easat-6030	214	29	,	,	PUNCT
easat-6030	214	30	and	and	CCONJ
easat-6030	214	31	trustworthy	trustworthy	ADJ
easat-6030	214	32	.	.	PUNCT
easat-6030	215	1	with	with	ADP
easat-6030	215	2	respect	respect	NOUN
easat-6030	215	3	to	to	AUX
easat-6030	215	4	audit	audit	NOUN
easat-6030	215	5	firm	firm	ADJ
easat-6030	215	6	size	size	NOUN
easat-6030	215	7	,	,	PUNCT
easat-6030	215	8	the	the	DET
easat-6030	215	9	big4	big4	NOUN
easat-6030	215	10	audited	audit	VERB
easat-6030	215	11	twenty	twenty	NUM
easat-6030	215	12	(	(	PUNCT
easat-6030	215	13	20	20	NUM
easat-6030	215	14	firms	firm	NOUN
easat-6030	215	15	)	)	PUNCT
easat-6030	215	16	out	out	ADP
easat-6030	215	17	of	of	ADP
easat-6030	215	18	the	the	DET
easat-6030	215	19	chosen	choose	VERB
easat-6030	215	20	firms	firm	NOUN
easat-6030	215	21	(	(	PUNCT
easat-6030	215	22	or	or	CCONJ
easat-6030	215	23	68	68	NUM
easat-6030	215	24	%	%	NOUN
easat-6030	215	25	of	of	ADP
easat-6030	215	26	them	they	PRON
easat-6030	215	27	)	)	PUNCT
easat-6030	215	28	,	,	PUNCT
easat-6030	215	29	according	accord	VERB
easat-6030	215	30	to	to	ADP
easat-6030	215	31	its	its	PRON
easat-6030	215	32	mean	mean	ADJ
easat-6030	215	33	value	value	NOUN
easat-6030	215	34	,	,	PUNCT
easat-6030	215	35	while	while	SCONJ
easat-6030	215	36	non	non	ADJ
easat-6030	215	37	-	-	ADJ
easat-6030	215	38	big4	big4	ADJ
easat-6030	215	39	audit	audit	NOUN
easat-6030	215	40	firms	firm	NOUN
easat-6030	215	41	audited	audit	VERB
easat-6030	215	42	the	the	DET
easat-6030	215	43	remaining	remain	VERB
easat-6030	215	44	32	32	NUM
easat-6030	215	45	%	%	NOUN
easat-6030	215	46	(	(	PUNCT
easat-6030	215	47	10	10	NUM
easat-6030	215	48	companies	company	NOUN
easat-6030	215	49	)	)	PUNCT
easat-6030	215	50	.	.	PUNCT
easat-6030	216	1	this	this	PRON
easat-6030	216	2	testifies	testify	VERB
easat-6030	216	3	to	to	ADP
easat-6030	216	4	the	the	DET
easat-6030	216	5	dominance	dominance	NOUN
easat-6030	216	6	of	of	ADP
easat-6030	216	7	the	the	DET
easat-6030	216	8	nigerian	nigerian	ADJ
easat-6030	216	9	audit	audit	NOUN
easat-6030	216	10	market	market	NOUN
easat-6030	216	11	by	by	ADP
easat-6030	216	12	the	the	DET
easat-6030	216	13	big	big	ADJ
easat-6030	216	14	four	four	NUM
easat-6030	216	15	firms	firm	NOUN
easat-6030	216	16	[	[	X
easat-6030	216	17	32	32	NUM
easat-6030	216	18	]	]	PUNCT
easat-6030	216	19	.	.	PUNCT
easat-6030	217	1	on	on	ADP
easat-6030	217	2	average	average	ADJ
easat-6030	217	3	,	,	PUNCT
easat-6030	217	4	auditors	auditor	NOUN
easat-6030	217	5	of	of	ADP
easat-6030	217	6	the	the	DET
easat-6030	217	7	selected	select	VERB
easat-6030	217	8	companies	company	NOUN
easat-6030	217	9	were	be	AUX
easat-6030	217	10	engaged	engage	VERB
easat-6030	217	11	for	for	ADP
easat-6030	217	12	4	4	NUM
easat-6030	217	13	-	-	PUNCT
easat-6030	217	14	year	year	NOUN
easat-6030	217	15	duration	duration	NOUN
easat-6030	217	16	(	(	PUNCT
easat-6030	217	17	mean	mean	NOUN
easat-6030	217	18	=	=	SYM
easat-6030	217	19	0.3700	0.3700	NUM
easat-6030	217	20	)	)	PUNCT
easat-6030	217	21	.	.	PUNCT
easat-6030	218	1	this	this	PRON
easat-6030	218	2	is	be	AUX
easat-6030	218	3	within	within	ADP
easat-6030	218	4	the	the	DET
easat-6030	218	5	5	5	NUM
easat-6030	218	6	-	-	PUNCT
easat-6030	218	7	year	year	NOUN
easat-6030	218	8	maximum	maximum	NOUN
easat-6030	218	9	stipulated	stipulate	VERB
easat-6030	218	10	in	in	ADP
easat-6030	218	11	the	the	DET
easat-6030	218	12	n	n	NOUN
easat-6030	218	13	i	i	PRON
easat-6030	218	14	g	g	NOUN
easat-6030	218	15	e	e	NOUN
easat-6030	218	16	r	r	VERB
easat-6030	218	17	i	i	PRON
easat-6030	218	18	a	a	PRON
easat-6030	218	19	n	n	NOUN
easat-6030	219	1	c	c	NOUN
easat-6030	219	2	o	o	NOUN
easat-6030	219	3	d	d	X
easat-6030	219	4	e	e	X
easat-6030	219	5	o	o	X
easat-6030	219	6	f	f	X
easat-6030	219	7	corporate	corporate	ADJ
easat-6030	219	8	governance	governance	NOUN
easat-6030	219	9	regarding	regard	VERB
easat-6030	219	10	the	the	DET
easat-6030	219	11	rotation	rotation	NOUN
easat-6030	219	12	of	of	ADP
easat-6030	219	13	auditors	auditor	NOUN
easat-6030	219	14	[	[	PUNCT
easat-6030	219	15	6	6	NUM
easat-6030	219	16	5	5	NUM
easat-6030	219	17	]	]	PUNCT
easat-6030	219	18	.	.	PUNCT
easat-6030	220	1	regarding	regard	VERB
easat-6030	220	2	the	the	DET
easat-6030	220	3	control	control	NOUN
easat-6030	220	4	variables	variable	NOUN
easat-6030	220	5	,	,	PUNCT
easat-6030	220	6	foreign	foreign	ADJ
easat-6030	220	7	affiliation	affiliation	NOUN
easat-6030	220	8	(	(	PUNCT
easat-6030	220	9	fa	fa	NOUN
easat-6030	220	10	)	)	PUNCT
easat-6030	220	11	with	with	ADP
easat-6030	220	12	a	a	DET
easat-6030	220	13	mean	mean	NOUN
easat-6030	220	14	of	of	ADP
easat-6030	220	15	0.5	0.5	NUM
easat-6030	220	16	implies	imply	VERB
easat-6030	220	17	that	that	SCONJ
easat-6030	220	18	50	50	NUM
easat-6030	220	19	%	%	NOUN
easat-6030	220	20	of	of	ADP
easat-6030	220	21	the	the	DET
easat-6030	220	22	selected	select	VERB
easat-6030	220	23	firms	firm	NOUN
easat-6030	220	24	are	be	AUX
easat-6030	220	25	foreign	foreign	ADJ
easat-6030	220	26	affiliated	affiliate	VERB
easat-6030	220	27	,	,	PUNCT
easat-6030	220	28	i.e.	i.e.	X
easat-6030	220	29	,	,	PUNCT
easat-6030	220	30	affiliated	affiliate	VERB
easat-6030	220	31	with	with	ADP
easat-6030	220	32	companies	company	NOUN
easat-6030	220	33	outside	outside	ADP
easat-6030	220	34	nigeria	nigeria	PROPN
easat-6030	220	35	.	.	PUNCT
easat-6030	221	1	the	the	DET
easat-6030	221	2	variable	variable	ADJ
easat-6030	221	3	firm	firm	ADJ
easat-6030	221	4	size	size	NOUN
easat-6030	221	5	(	(	PUNCT
easat-6030	221	6	fsize	fsize	NOUN
easat-6030	221	7	)	)	PUNCT
easat-6030	221	8	has	have	VERB
easat-6030	221	9	an	an	DET
easat-6030	221	10	average	average	ADJ
easat-6030	221	11	value	value	NOUN
easat-6030	221	12	of	of	ADP
easat-6030	221	13	23.8168	23.8168	NUM
easat-6030	221	14	million	million	NUM
easat-6030	221	15	naira	naira	NOUN
easat-6030	221	16	,	,	PUNCT
easat-6030	221	17	with	with	ADP
easat-6030	221	18	the	the	DET
easat-6030	221	19	highest	high	ADJ
easat-6030	221	20	recorded	record	VERB
easat-6030	221	21	value	value	NOUN
easat-6030	221	22	being	be	AUX
easat-6030	221	23	28.0179	28.0179	NUM
easat-6030	221	24	million	million	NUM
easat-6030	221	25	naira	naira	NOUN
easat-6030	221	26	.	.	PUNCT
easat-6030	222	1	this	this	DET
easat-6030	222	2	result	result	NOUN
easat-6030	222	3	indicates	indicate	VERB
easat-6030	222	4	that	that	SCONJ
easat-6030	222	5	the	the	DET
easat-6030	222	6	largest	large	ADJ
easat-6030	222	7	firm	firm	NOUN
easat-6030	222	8	in	in	ADP
easat-6030	222	9	the	the	DET
easat-6030	222	10	population	population	NOUN
easat-6030	222	11	has	have	VERB
easat-6030	222	12	approximately	approximately	ADV
easat-6030	222	13	28	28	NUM
easat-6030	222	14	million	million	NUM
easat-6030	222	15	naira	naira	NOUN
easat-6030	222	16	of	of	ADP
easat-6030	222	17	total	total	ADJ
easat-6030	222	18	assets	asset	NOUN
easat-6030	222	19	,	,	PUNCT
easat-6030	222	20	and	and	CCONJ
easat-6030	222	21	on	on	ADP
easat-6030	222	22	average	average	ADJ
easat-6030	222	23	,	,	PUNCT
easat-6030	222	24	the	the	DET
easat-6030	222	25	firms	firm	NOUN
easat-6030	222	26	in	in	ADP
easat-6030	222	27	the	the	DET
easat-6030	222	28	population	population	NOUN
easat-6030	222	29	have	have	VERB
easat-6030	222	30	approximately	approximately	ADV
easat-6030	222	31	24	24	NUM
easat-6030	222	32	million	million	NUM
easat-6030	222	33	naira	naira	NOUN
easat-6030	222	34	of	of	ADP
easat-6030	222	35	total	total	ADJ
easat-6030	222	36	assets	asset	NOUN
easat-6030	222	37	based	base	VERB
easat-6030	222	38	on	on	ADP
easat-6030	222	39	the	the	DET
easat-6030	222	40	natural	natural	ADJ
easat-6030	222	41	log	log	NOUN
easat-6030	222	42	of	of	ADP
easat-6030	222	43	their	their	PRON
easat-6030	222	44	total	total	ADJ
easat-6030	222	45	assets	asset	NOUN
easat-6030	222	46	.	.	PUNCT
easat-6030	223	1	581	581	NUM
easat-6030	223	2	edelweiss	edelweiss	PROPN
easat-6030	223	3	applied	apply	VERB
easat-6030	223	4	science	science	NOUN
easat-6030	223	5	and	and	CCONJ
easat-6030	223	6	technology	technology	NOUN
easat-6030	223	7	issn	issn	PROPN
easat-6030	223	8	:	:	PUNCT
easat-6030	223	9	2576	2576	NUM
easat-6030	223	10	-	-	SYM
easat-6030	223	11	8484	8484	NUM
easat-6030	223	12	vol	vol	NOUN
easat-6030	223	13	.	.	PROPN
easat-6030	224	1	9	9	NUM
easat-6030	224	2	,	,	PUNCT
easat-6030	224	3	no	no	INTJ
easat-6030	224	4	.	.	NOUN
easat-6030	224	5	4	4	NUM
easat-6030	224	6	:	:	PUNCT
easat-6030	224	7	574	574	NUM
easat-6030	224	8	-	-	SYM
easat-6030	224	9	587	587	NUM
easat-6030	224	10	,	,	PUNCT
easat-6030	224	11	2025	2025	NUM
easat-6030	224	12	doi	doi	NOUN
easat-6030	224	13	:	:	PUNCT
easat-6030	224	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	224	15	©	©	PROPN
easat-6030	224	16	2025	2025	NUM
easat-6030	224	17	by	by	ADP
easat-6030	224	18	the	the	DET
easat-6030	224	19	authors	author	NOUN
easat-6030	224	20	;	;	PUNCT
easat-6030	224	21	licensee	licensee	PROPN
easat-6030	224	22	learning	learning	NOUN
easat-6030	224	23	gate	gate	NOUN
easat-6030	224	24	furthermore	furthermore	ADV
easat-6030	224	25	,	,	PUNCT
easat-6030	224	26	the	the	DET
easat-6030	224	27	mean	mean	ADJ
easat-6030	224	28	leverage	leverage	NOUN
easat-6030	224	29	(	(	PUNCT
easat-6030	224	30	lev	lev	NOUN
easat-6030	224	31	)	)	PUNCT
easat-6030	224	32	value	value	NOUN
easat-6030	224	33	of	of	ADP
easat-6030	224	34	1.61	1.61	NUM
easat-6030	224	35	indicates	indicate	VERB
easat-6030	224	36	a	a	DET
easat-6030	224	37	total	total	ADJ
easat-6030	224	38	debt	debt	NOUN
easat-6030	224	39	-	-	PUNCT
easat-6030	224	40	to	to	ADP
easat-6030	224	41	-	-	PUNCT
easat-6030	224	42	total	total	NOUN
easat-6030	224	43	equity	equity	NOUN
easat-6030	224	44	ratio	ratio	NOUN
easat-6030	224	45	of	of	ADP
easat-6030	224	46	1.6	1.6	NUM
easat-6030	224	47	within	within	ADP
easat-6030	224	48	the	the	DET
easat-6030	224	49	range	range	NOUN
easat-6030	224	50	of	of	ADP
easat-6030	224	51	-22.4985	-22.4985	PUNCT
easat-6030	224	52	to	to	ADP
easat-6030	224	53	13.51190	13.51190	NUM
easat-6030	224	54	,	,	PUNCT
easat-6030	224	55	respectively	respectively	ADV
easat-6030	224	56	.	.	PUNCT
easat-6030	225	1	this	this	DET
easat-6030	225	2	ratio	ratio	NOUN
easat-6030	225	3	means	mean	VERB
easat-6030	225	4	that	that	SCONJ
easat-6030	225	5	an	an	DET
easat-6030	225	6	average	average	ADJ
easat-6030	225	7	company	company	NOUN
easat-6030	225	8	in	in	ADP
easat-6030	225	9	the	the	DET
easat-6030	225	10	observation	observation	NOUN
easat-6030	225	11	has	have	VERB
easat-6030	225	12	more	more	ADJ
easat-6030	225	13	debt	debt	NOUN
easat-6030	225	14	than	than	ADP
easat-6030	225	15	equity	equity	NOUN
easat-6030	225	16	in	in	ADP
easat-6030	225	17	its	its	PRON
easat-6030	225	18	capital	capital	NOUN
easat-6030	225	19	structure	structure	NOUN
easat-6030	225	20	.	.	PUNCT
easat-6030	226	1	4.2	4.2	NUM
easat-6030	226	2	.	.	PUNCT
easat-6030	227	1	correlation	correlation	NOUN
easat-6030	227	2	analysis	analysis	NOUN
easat-6030	227	3	the	the	DET
easat-6030	227	4	correlation	correlation	NOUN
easat-6030	227	5	results	result	NOUN
easat-6030	227	6	,	,	PUNCT
easat-6030	227	7	as	as	SCONJ
easat-6030	227	8	presented	present	VERB
easat-6030	227	9	in	in	ADP
easat-6030	227	10	table	table	NOUN
easat-6030	227	11	3	3	NUM
easat-6030	227	12	,	,	PUNCT
easat-6030	227	13	aim	aim	VERB
easat-6030	227	14	to	to	PART
easat-6030	227	15	show	show	VERB
easat-6030	227	16	how	how	SCONJ
easat-6030	227	17	closely	closely	ADV
easat-6030	227	18	related	relate	VERB
easat-6030	227	19	the	the	DET
easat-6030	227	20	outcome	outcome	NOUN
easat-6030	227	21	variable	variable	NOUN
easat-6030	227	22	(	(	PUNCT
easat-6030	227	23	rem	rem	PROPN
easat-6030	227	24	)	)	PUNCT
easat-6030	227	25	is	be	AUX
easat-6030	227	26	to	to	ADP
easat-6030	227	27	each	each	DET
easat-6030	227	28	predictor	predictor	NOUN
easat-6030	227	29	variable	variable	NOUN
easat-6030	227	30	(	(	PUNCT
easat-6030	227	31	audit	audit	NOUN
easat-6030	227	32	quality	quality	NOUN
easat-6030	227	33	measures	measure	NOUN
easat-6030	227	34	)	)	PUNCT
easat-6030	227	35	.	.	PUNCT
easat-6030	228	1	this	this	PRON
easat-6030	228	2	is	be	AUX
easat-6030	228	3	to	to	PART
easat-6030	228	4	reveal	reveal	VERB
easat-6030	228	5	whether	whether	SCONJ
easat-6030	228	6	cases	case	NOUN
easat-6030	228	7	of	of	ADP
easat-6030	228	8	multicollinearity	multicollinearity	NOUN
easat-6030	228	9	exist	exist	VERB
easat-6030	228	10	among	among	ADP
easat-6030	228	11	them	they	PRON
easat-6030	228	12	.	.	PUNCT
easat-6030	229	1	table	table	NOUN
easat-6030	229	2	3	3	NUM
easat-6030	229	3	.	.	PUNCT
easat-6030	229	4	correlation	correlation	NOUN
easat-6030	229	5	matrix	matrix	NOUN
easat-6030	229	6	.	.	PUNCT
easat-6030	230	1	rem	rem	VERB
easat-6030	230	2	1.000000	1.000000	NUM
easat-6030	230	3	af	af	NOUN
easat-6030	230	4	0.006806	0.006806	NUM
easat-6030	230	5	*	*	PUNCT
easat-6030	230	6	1.000000	1.000000	NUM
easat-6030	230	7	ai	ai	NOUN
easat-6030	230	8	-0.086709	-0.086709	NOUN
easat-6030	230	9	*	*	PUNCT
easat-6030	230	10	-0.034835	-0.034835	NOUN
easat-6030	230	11	1.000000	1.000000	NUM
easat-6030	230	12	as	as	ADP
easat-6030	231	1	0.126863	0.126863	NUM
easat-6030	231	2	0.652460	0.652460	NUM
easat-6030	231	3	0.151271	0.151271	NUM
easat-6030	231	4	1.000000	1.000000	NUM
easat-6030	231	5	at	at	ADP
easat-6030	231	6	-0.042491	-0.042491	NOUN
easat-6030	231	7	*	*	PUNCT
easat-6030	231	8	-0.069564	-0.069564	NOUN
easat-6030	231	9	-0.088462	-0.088462	NOUN
easat-6030	231	10	-0.184711	-0.184711	PROPN
easat-6030	231	11	1.000000	1.000000	NUM
easat-6030	231	12	fa	fa	NOUN
easat-6030	231	13	-0.134435	-0.134435	NOUN
easat-6030	232	1	0.435179	0.435179	NUM
easat-6030	232	2	-0.185695	-0.185695	NOUN
easat-6030	232	3	0.342997	0.342997	NUM
easat-6030	232	4	-0.103562	-0.103562	NOUN
easat-6030	232	5	1.000000	1.000000	NUM
easat-6030	232	6	fsize	fsize	NOUN
easat-6030	232	7	0.016310	0.016310	NUM
easat-6030	232	8	0.775166	0.775166	NUM
easat-6030	232	9	-0.082738	-0.082738	NOUN
easat-6030	232	10	0.501079	0.501079	NUM
easat-6030	232	11	-0.053755	-0.053755	NOUN
easat-6030	232	12	0.446527	0.446527	NUM
easat-6030	232	13	1.000000	1.000000	NUM
easat-6030	232	14	lev	lev	NOUN
easat-6030	232	15	0.186333	0.186333	NUM
easat-6030	232	16	0.140046	0.140046	NUM
easat-6030	232	17	-0.096143	-0.096143	NOUN
easat-6030	232	18	0.100583	0.100583	NUM
easat-6030	232	19	-0.098634	-0.098634	NOUN
easat-6030	232	20	0.121013	0.121013	NUM
easat-6030	232	21	0.143314	0.143314	NUM
easat-6030	232	22	1.000000	1.000000	NUM
easat-6030	232	23	rem	rem	PUNCT
easat-6030	232	24	1.000000	1.000000	NUM
easat-6030	232	25	in	in	ADP
easat-6030	232	26	general	general	ADJ
easat-6030	232	27	,	,	PUNCT
easat-6030	232	28	it	it	PRON
easat-6030	232	29	was	be	AUX
easat-6030	232	30	shown	show	VERB
easat-6030	232	31	that	that	SCONJ
easat-6030	232	32	rem	rem	VERB
easat-6030	232	33	and	and	CCONJ
easat-6030	232	34	the	the	DET
easat-6030	232	35	study	study	NOUN
easat-6030	232	36	's	's	PART
easat-6030	232	37	independent	independent	ADJ
easat-6030	232	38	variables	variable	NOUN
easat-6030	232	39	had	have	VERB
easat-6030	232	40	both	both	CCONJ
easat-6030	232	41	positive	positive	ADJ
easat-6030	232	42	and	and	CCONJ
easat-6030	232	43	negative	negative	ADJ
easat-6030	232	44	associations	association	NOUN
easat-6030	232	45	,	,	PUNCT
easat-6030	232	46	which	which	PRON
easat-6030	232	47	are	be	AUX
easat-6030	232	48	mostly	mostly	ADV
easat-6030	232	49	negligible	negligible	ADJ
easat-6030	232	50	,	,	PUNCT
easat-6030	232	51	while	while	SCONJ
easat-6030	232	52	few	few	ADJ
easat-6030	232	53	others	other	NOUN
easat-6030	232	54	are	be	AUX
easat-6030	232	55	significant	significant	ADJ
easat-6030	232	56	at	at	ADP
easat-6030	232	57	a	a	DET
easat-6030	232	58	0.05	0.05	NUM
easat-6030	232	59	significance	significance	NOUN
easat-6030	232	60	level	level	NOUN
easat-6030	232	61	.	.	PUNCT
easat-6030	233	1	in	in	ADP
easat-6030	233	2	table	table	NOUN
easat-6030	233	3	3	3	NUM
easat-6030	233	4	,	,	PUNCT
easat-6030	233	5	rem	rem	X
easat-6030	233	6	has	have	VERB
easat-6030	233	7	a	a	DET
easat-6030	233	8	significantly	significantly	ADV
easat-6030	233	9	negative	negative	ADJ
easat-6030	233	10	relationship	relationship	NOUN
easat-6030	233	11	with	with	ADP
easat-6030	233	12	auditor	auditor	NOUN
easat-6030	233	13	's	's	PART
easat-6030	233	14	industry	industry	NOUN
easat-6030	233	15	specialisation	specialisation	NOUN
easat-6030	233	16	(	(	PUNCT
easat-6030	233	17	ai	ai	NOUN
easat-6030	233	18	)	)	PUNCT
easat-6030	233	19	and	and	CCONJ
easat-6030	233	20	auditor	auditor	NOUN
easat-6030	233	21	’s	’s	PART
easat-6030	233	22	tenure	tenure	NOUN
easat-6030	233	23	(	(	PUNCT
easat-6030	233	24	at	at	ADP
easat-6030	233	25	)	)	PUNCT
easat-6030	233	26	.	.	PUNCT
easat-6030	234	1	this	this	PRON
easat-6030	234	2	implies	imply	VERB
easat-6030	234	3	that	that	SCONJ
easat-6030	234	4	the	the	PRON
easat-6030	234	5	more	more	ADV
easat-6030	234	6	the	the	DET
easat-6030	234	7	financial	financial	ADJ
easat-6030	234	8	statements	statement	NOUN
easat-6030	234	9	of	of	ADP
easat-6030	234	10	the	the	DET
easat-6030	234	11	companies	company	NOUN
easat-6030	234	12	in	in	ADP
easat-6030	234	13	consideration	consideration	NOUN
easat-6030	234	14	are	be	AUX
easat-6030	234	15	audited	audit	VERB
easat-6030	234	16	by	by	ADP
easat-6030	234	17	a	a	DET
easat-6030	234	18	specialised	specialised	ADJ
easat-6030	234	19	auditor	auditor	NOUN
easat-6030	234	20	in	in	ADP
easat-6030	234	21	the	the	DET
easat-6030	234	22	field	field	NOUN
easat-6030	234	23	and	and	CCONJ
easat-6030	234	24	the	the	DET
easat-6030	234	25	longer	long	ADJ
easat-6030	234	26	time	time	NOUN
easat-6030	234	27	an	an	DET
easat-6030	234	28	auditor	auditor	NOUN
easat-6030	234	29	spends	spend	VERB
easat-6030	234	30	with	with	ADP
easat-6030	234	31	the	the	DET
easat-6030	234	32	company	company	NOUN
easat-6030	234	33	,	,	PUNCT
easat-6030	234	34	the	the	DET
easat-6030	234	35	less	less	ADJ
easat-6030	234	36	engagement	engagement	NOUN
easat-6030	234	37	in	in	ADP
easat-6030	234	38	actual	actual	ADJ
easat-6030	234	39	earnings	earning	NOUN
easat-6030	234	40	management	management	NOUN
easat-6030	234	41	practice	practice	NOUN
easat-6030	234	42	.	.	PUNCT
easat-6030	235	1	also	also	ADV
easat-6030	235	2	,	,	PUNCT
easat-6030	235	3	rem	rem	X
easat-6030	235	4	is	be	AUX
easat-6030	235	5	significantly	significantly	ADV
easat-6030	235	6	positive	positive	ADJ
easat-6030	235	7	in	in	ADP
easat-6030	235	8	association	association	NOUN
easat-6030	235	9	with	with	ADP
easat-6030	235	10	audit	audit	NOUN
easat-6030	235	11	fees	fee	NOUN
easat-6030	235	12	(	(	PUNCT
easat-6030	235	13	af	af	NOUN
easat-6030	235	14	)	)	PUNCT
easat-6030	235	15	,	,	PUNCT
easat-6030	235	16	implying	imply	VERB
easat-6030	235	17	that	that	SCONJ
easat-6030	235	18	higher	high	ADJ
easat-6030	235	19	audit	audit	NOUN
easat-6030	235	20	fee	fee	NOUN
easat-6030	235	21	leads	lead	VERB
easat-6030	235	22	to	to	ADP
easat-6030	235	23	more	more	ADJ
easat-6030	235	24	engagement	engagement	NOUN
easat-6030	235	25	in	in	ADP
easat-6030	235	26	rem	rem	PROPN
easat-6030	235	27	as	as	SCONJ
easat-6030	235	28	it	it	PRON
easat-6030	235	29	is	be	AUX
easat-6030	235	30	likely	likely	ADJ
easat-6030	235	31	for	for	SCONJ
easat-6030	235	32	the	the	DET
easat-6030	235	33	auditor	auditor	NOUN
easat-6030	235	34	's	's	PART
easat-6030	235	35	independence	independence	NOUN
easat-6030	235	36	to	to	PART
easat-6030	235	37	be	be	AUX
easat-6030	235	38	influenced	influence	VERB
easat-6030	235	39	.	.	PUNCT
easat-6030	236	1	surprisingly	surprisingly	ADV
easat-6030	236	2	,	,	PUNCT
easat-6030	236	3	the	the	DET
easat-6030	236	4	insignificant	insignificant	ADJ
easat-6030	236	5	positive	positive	ADJ
easat-6030	236	6	link	link	NOUN
easat-6030	236	7	between	between	ADP
easat-6030	236	8	audit	audit	NOUN
easat-6030	236	9	firm	firm	ADJ
easat-6030	236	10	size	size	NOUN
easat-6030	236	11	and	and	CCONJ
easat-6030	236	12	real	real	ADJ
easat-6030	236	13	earnings	earning	NOUN
easat-6030	236	14	manipulation	manipulation	NOUN
easat-6030	236	15	suggests	suggest	VERB
easat-6030	236	16	that	that	SCONJ
easat-6030	236	17	companies	company	NOUN
easat-6030	236	18	using	use	VERB
easat-6030	236	19	big4	big4	NOUN
easat-6030	236	20	firms	firm	NOUN
easat-6030	236	21	tend	tend	VERB
easat-6030	236	22	to	to	PART
easat-6030	236	23	manage	manage	VERB
easat-6030	236	24	earnings	earning	NOUN
easat-6030	236	25	more	more	ADJ
easat-6030	236	26	.	.	PUNCT
easat-6030	237	1	regarding	regard	VERB
easat-6030	237	2	their	their	PRON
easat-6030	237	3	respective	respective	ADJ
easat-6030	237	4	values	value	NOUN
easat-6030	237	5	of	of	ADP
easat-6030	237	6	0.0163	0.0163	NUM
easat-6030	237	7	and	and	CCONJ
easat-6030	237	8	0.1863	0.1863	NUM
easat-6030	237	9	,	,	PUNCT
easat-6030	237	10	two	two	NUM
easat-6030	237	11	control	control	NOUN
easat-6030	237	12	variables	variable	NOUN
easat-6030	237	13	,	,	PUNCT
easat-6030	237	14	leverage	leverage	NOUN
easat-6030	237	15	(	(	PUNCT
easat-6030	237	16	lev	lev	NOUN
easat-6030	237	17	)	)	PUNCT
easat-6030	237	18	and	and	CCONJ
easat-6030	237	19	firm	firm	ADJ
easat-6030	237	20	size	size	NOUN
easat-6030	237	21	(	(	PUNCT
easat-6030	237	22	fs	fs	PROPN
easat-6030	237	23	)	)	PUNCT
easat-6030	237	24	,	,	PUNCT
easat-6030	237	25	show	show	VERB
easat-6030	237	26	a	a	DET
easat-6030	237	27	positive	positive	ADJ
easat-6030	237	28	correlation	correlation	NOUN
easat-6030	237	29	with	with	ADP
easat-6030	237	30	real	real	ADJ
easat-6030	237	31	earnings	earning	NOUN
easat-6030	237	32	manipulation	manipulation	NOUN
easat-6030	237	33	.	.	PUNCT
easat-6030	238	1	this	this	DET
easat-6030	238	2	positive	positive	ADJ
easat-6030	238	3	relationship	relationship	NOUN
easat-6030	238	4	shows	show	VERB
easat-6030	238	5	that	that	SCONJ
easat-6030	238	6	large	large	ADJ
easat-6030	238	7	and	and	CCONJ
easat-6030	238	8	highly	highly	ADV
easat-6030	238	9	leveraged	leveraged	ADJ
easat-6030	238	10	firms	firm	NOUN
easat-6030	238	11	are	be	AUX
easat-6030	238	12	more	more	ADV
easat-6030	238	13	prone	prone	ADJ
easat-6030	238	14	to	to	PART
easat-6030	238	15	engage	engage	VERB
easat-6030	238	16	in	in	ADP
easat-6030	238	17	rem	rem	PROPN
easat-6030	238	18	.	.	PUNCT
easat-6030	239	1	furthermore	furthermore	ADV
easat-6030	239	2	,	,	PUNCT
easat-6030	239	3	foreign	foreign	ADJ
easat-6030	239	4	affiliation	affiliation	NOUN
easat-6030	239	5	(	(	PUNCT
easat-6030	239	6	fa	fa	NOUN
easat-6030	239	7	)	)	PUNCT
easat-6030	239	8	is	be	AUX
easat-6030	239	9	-0.1344	-0.1344	PROPN
easat-6030	239	10	,	,	PUNCT
easat-6030	239	11	signifying	signify	VERB
easat-6030	239	12	a	a	DET
easat-6030	239	13	negative	negative	ADJ
easat-6030	239	14	relationship	relationship	NOUN
easat-6030	239	15	with	with	ADP
easat-6030	239	16	rem	rem	PROPN
easat-6030	239	17	.	.	PUNCT
easat-6030	239	18	by	by	ADP
easat-6030	239	19	implication	implication	NOUN
easat-6030	239	20	,	,	PUNCT
easat-6030	239	21	the	the	PRON
easat-6030	239	22	more	more	ADV
easat-6030	239	23	a	a	DET
easat-6030	239	24	firm	firm	NOUN
easat-6030	239	25	is	be	AUX
easat-6030	239	26	affiliated	affiliate	VERB
easat-6030	239	27	with	with	ADP
easat-6030	239	28	foreign	foreign	ADJ
easat-6030	239	29	bodies	body	NOUN
easat-6030	239	30	,	,	PUNCT
easat-6030	239	31	the	the	PRON
easat-6030	239	32	less	less	ADV
easat-6030	239	33	likely	likely	ADJ
easat-6030	239	34	it	it	PRON
easat-6030	239	35	would	would	AUX
easat-6030	239	36	indulge	indulge	VERB
easat-6030	239	37	in	in	ADP
easat-6030	239	38	earnings	earning	NOUN
easat-6030	239	39	management	management	NOUN
easat-6030	239	40	.	.	PUNCT
easat-6030	240	1	4.3	4.3	NUM
easat-6030	240	2	.	.	PUNCT
easat-6030	241	1	diagnostic	diagnostic	ADJ
easat-6030	241	2	tests	test	NOUN
easat-6030	241	3	measuring	measure	VERB
easat-6030	241	4	the	the	DET
easat-6030	241	5	degree	degree	NOUN
easat-6030	241	6	of	of	ADP
easat-6030	241	7	multicollinearity	multicollinearity	NOUN
easat-6030	241	8	between	between	ADP
easat-6030	241	9	the	the	DET
easat-6030	241	10	variables	variable	NOUN
easat-6030	241	11	in	in	ADP
easat-6030	241	12	question	question	NOUN
easat-6030	241	13	is	be	AUX
easat-6030	241	14	one	one	NUM
easat-6030	241	15	of	of	ADP
easat-6030	241	16	the	the	DET
easat-6030	241	17	critical	critical	ADJ
easat-6030	241	18	goals	goal	NOUN
easat-6030	241	19	of	of	ADP
easat-6030	241	20	performing	perform	VERB
easat-6030	241	21	a	a	DET
easat-6030	241	22	correlation	correlation	NOUN
easat-6030	241	23	matrix	matrix	NOUN
easat-6030	241	24	.	.	PUNCT
easat-6030	242	1	it	it	PRON
easat-6030	242	2	is	be	AUX
easat-6030	242	3	necessary	necessary	ADJ
easat-6030	242	4	because	because	SCONJ
easat-6030	242	5	linear	linear	ADJ
easat-6030	242	6	regression	regression	NOUN
easat-6030	242	7	assumes	assume	VERB
easat-6030	242	8	a	a	DET
easat-6030	242	9	case	case	NOUN
easat-6030	242	10	of	of	ADP
easat-6030	242	11	no	no	DET
easat-6030	242	12	severe	severe	ADJ
easat-6030	242	13	or	or	CCONJ
easat-6030	242	14	significant	significant	ADJ
easat-6030	242	15	multicollinearity	multicollinearity	NOUN
easat-6030	242	16	between	between	ADP
easat-6030	242	17	the	the	DET
easat-6030	242	18	variables	variable	NOUN
easat-6030	242	19	,	,	PUNCT
easat-6030	242	20	as	as	SCONJ
easat-6030	242	21	this	this	PRON
easat-6030	242	22	could	could	AUX
easat-6030	242	23	impair	impair	VERB
easat-6030	242	24	the	the	DET
easat-6030	242	25	results	result	NOUN
easat-6030	242	26	and	and	CCONJ
easat-6030	242	27	interpretations	interpretation	NOUN
easat-6030	242	28	of	of	ADP
easat-6030	242	29	the	the	DET
easat-6030	242	30	regression	regression	NOUN
easat-6030	242	31	.	.	PUNCT
easat-6030	243	1	582	582	NUM
easat-6030	243	2	edelweiss	edelweiss	PROPN
easat-6030	243	3	applied	apply	VERB
easat-6030	243	4	science	science	NOUN
easat-6030	243	5	and	and	CCONJ
easat-6030	243	6	technology	technology	NOUN
easat-6030	243	7	issn	issn	PROPN
easat-6030	243	8	:	:	PUNCT
easat-6030	243	9	2576	2576	NUM
easat-6030	243	10	-	-	SYM
easat-6030	243	11	8484	8484	NUM
easat-6030	243	12	vol	vol	NOUN
easat-6030	243	13	.	.	PROPN
easat-6030	244	1	9	9	NUM
easat-6030	244	2	,	,	PUNCT
easat-6030	244	3	no	no	INTJ
easat-6030	244	4	.	.	NOUN
easat-6030	244	5	4	4	NUM
easat-6030	244	6	:	:	PUNCT
easat-6030	244	7	574	574	NUM
easat-6030	244	8	-	-	SYM
easat-6030	244	9	587	587	NUM
easat-6030	244	10	,	,	PUNCT
easat-6030	244	11	2025	2025	NUM
easat-6030	244	12	doi	doi	NOUN
easat-6030	244	13	:	:	PUNCT
easat-6030	244	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	244	15	©	©	PROPN
easat-6030	244	16	2025	2025	NUM
easat-6030	244	17	by	by	ADP
easat-6030	244	18	the	the	DET
easat-6030	244	19	authors	author	NOUN
easat-6030	244	20	;	;	PUNCT
easat-6030	244	21	licensee	licensee	PROPN
easat-6030	244	22	learning	learn	VERB
easat-6030	244	23	gate	gate	NOUN
easat-6030	244	24	table	table	NOUN
easat-6030	244	25	4	4	NUM
easat-6030	244	26	.	.	PUNCT
easat-6030	244	27	test	test	NOUN
easat-6030	244	28	for	for	ADP
easat-6030	244	29	multicollinearity	multicollinearity	NOUN
easat-6030	244	30	.	.	PUNCT
easat-6030	245	1	variable	variable	ADJ
easat-6030	245	2	coefficient	coefficient	NOUN
easat-6030	245	3	variance	variance	NOUN
easat-6030	245	4	uncentered	uncentered	ADJ
easat-6030	245	5	vif	vif	NOUN
easat-6030	245	6	centered	center	VERB
easat-6030	245	7	vif	vif	PROPN
easat-6030	245	8	hausman	hausman	PROPN
easat-6030	245	9	test	test	PROPN
easat-6030	245	10	c	c	PROPN
easat-6030	245	11	3.472929	3.472929	NUM
easat-6030	245	12	288.4767	288.4767	NUM
easat-6030	245	13	na	na	ADP
easat-6030	245	14	af	af	PROPN
easat-6030	245	15	0.020584	0.020584	NUM
easat-6030	245	16	486.3807	486.3807	NUM
easat-6030	245	17	3.320074	3.320074	NUM
easat-6030	245	18	at	at	ADP
easat-6030	245	19	0.054676	0.054676	NUM
easat-6030	245	20	1.680394	1.680394	NUM
easat-6030	245	21	1.058648	1.058648	NUM
easat-6030	245	22	as	as	ADP
easat-6030	245	23	0.106282	0.106282	NUM
easat-6030	245	24	6.003200	6.003200	NUM
easat-6030	245	25	1.921024	1.921024	NUM
easat-6030	245	26	ai	ai	PROPN
easat-6030	245	27	0.420474	0.420474	PROPN
easat-6030	245	28	33.76220	33.76220	NUM
easat-6030	245	29	1.125407	1.125407	NUM
easat-6030	245	30	lev	lev	NOUN
easat-6030	245	31	0.002339	0.002339	NUM
easat-6030	245	32	1.546373	1.546373	NUM
easat-6030	245	33	1.042683	1.042683	NUM
easat-6030	245	34	fsize	fsize	NOUN
easat-6030	245	35	0.004928	0.004928	NUM
easat-6030	245	36	234.8174	234.8174	NUM
easat-6030	245	37	2.613984	2.613984	NUM
easat-6030	245	38	fa	fa	NOUN
easat-6030	245	39	chi	chi	PROPN
easat-6030	245	40	-	-	PUNCT
easat-6030	245	41	sq	sq	PROPN
easat-6030	245	42	.	.	PROPN
easat-6030	245	43	statistic	statistic	PROPN
easat-6030	245	44	prob	prob	PROPN
easat-6030	245	45	.	.	PUNCT
easat-6030	246	1	(	(	PUNCT
easat-6030	246	2	d.f	d.f	PROPN
easat-6030	246	3	.	.	PROPN
easat-6030	246	4	)	)	PUNCT
easat-6030	247	1	0.065356	0.065356	NUM
easat-6030	247	2	2.714380	2.714380	NUM
easat-6030	247	3	1.357190	1.357190	NUM
easat-6030	247	4	5.110565	5.110565	NUM
easat-6030	247	5	0.4025	0.4025	NUM
easat-6030	247	6	(	(	PUNCT
easat-6030	247	7	5	5	NUM
easat-6030	247	8	)	)	PUNCT
easat-6030	247	9	the	the	DET
easat-6030	247	10	model	model	NOUN
easat-6030	247	11	's	's	PART
easat-6030	247	12	multicollinearity	multicollinearity	NOUN
easat-6030	247	13	findings	finding	NOUN
easat-6030	247	14	are	be	AUX
easat-6030	247	15	shown	show	VERB
easat-6030	247	16	in	in	ADP
easat-6030	247	17	table	table	NOUN
easat-6030	247	18	4	4	NUM
easat-6030	247	19	.	.	PUNCT
easat-6030	248	1	the	the	DET
easat-6030	248	2	centered	center	VERB
easat-6030	248	3	vif	vif	NOUN
easat-6030	248	4	figures	figure	NOUN
easat-6030	248	5	,	,	PUNCT
easat-6030	248	6	which	which	PRON
easat-6030	248	7	range	range	VERB
easat-6030	248	8	between	between	ADP
easat-6030	248	9	the	the	DET
easat-6030	248	10	values	value	NOUN
easat-6030	248	11	of	of	ADP
easat-6030	248	12	1	1	NUM
easat-6030	248	13	and	and	CCONJ
easat-6030	248	14	3	3	NUM
easat-6030	248	15	,	,	PUNCT
easat-6030	248	16	reveal	reveal	VERB
easat-6030	248	17	that	that	SCONJ
easat-6030	248	18	the	the	DET
easat-6030	248	19	degree	degree	NOUN
easat-6030	248	20	of	of	ADP
easat-6030	248	21	multicollinearity	multicollinearity	NOUN
easat-6030	248	22	between	between	ADP
easat-6030	248	23	the	the	DET
easat-6030	248	24	variables	variable	NOUN
easat-6030	248	25	is	be	AUX
easat-6030	248	26	not	not	PART
easat-6030	248	27	significant	significant	ADJ
easat-6030	248	28	enough	enough	ADV
easat-6030	248	29	as	as	SCONJ
easat-6030	248	30	they	they	PRON
easat-6030	248	31	are	be	AUX
easat-6030	248	32	less	less	ADJ
easat-6030	248	33	than	than	ADP
easat-6030	248	34	the	the	DET
easat-6030	248	35	threshold	threshold	NOUN
easat-6030	248	36	of	of	ADP
easat-6030	248	37	10	10	NUM
easat-6030	248	38	[	[	SYM
easat-6030	248	39	40	40	NUM
easat-6030	248	40	,	,	PUNCT
easat-6030	248	41	67	67	NUM
easat-6030	248	42	]	]	PUNCT
easat-6030	248	43	.	.	PUNCT
easat-6030	249	1	this	this	DET
easat-6030	249	2	result	result	NOUN
easat-6030	249	3	implies	imply	VERB
easat-6030	249	4	that	that	SCONJ
easat-6030	249	5	the	the	DET
easat-6030	249	6	degree	degree	NOUN
easat-6030	249	7	of	of	ADP
easat-6030	249	8	multicollinearity	multicollinearity	NOUN
easat-6030	249	9	may	may	AUX
easat-6030	249	10	not	not	PART
easat-6030	249	11	lead	lead	VERB
easat-6030	249	12	to	to	ADP
easat-6030	249	13	any	any	DET
easat-6030	249	14	problem	problem	NOUN
easat-6030	249	15	in	in	ADP
easat-6030	249	16	the	the	DET
easat-6030	249	17	regression	regression	NOUN
easat-6030	249	18	analysis	analysis	NOUN
easat-6030	249	19	.	.	PUNCT
easat-6030	250	1	further	far	ADV
easat-6030	250	2	,	,	PUNCT
easat-6030	250	3	we	we	PRON
easat-6030	250	4	conducted	conduct	VERB
easat-6030	250	5	the	the	DET
easat-6030	250	6	hausman	hausman	ADJ
easat-6030	250	7	test	test	NOUN
easat-6030	250	8	to	to	PART
easat-6030	250	9	evaluate	evaluate	VERB
easat-6030	250	10	whether	whether	SCONJ
easat-6030	250	11	the	the	DET
easat-6030	250	12	estimation	estimation	NOUN
easat-6030	250	13	of	of	ADP
easat-6030	250	14	the	the	DET
easat-6030	250	15	panel	panel	NOUN
easat-6030	250	16	regression	regression	NOUN
easat-6030	250	17	model	model	NOUN
easat-6030	250	18	should	should	AUX
easat-6030	250	19	be	be	AUX
easat-6030	250	20	based	base	VERB
easat-6030	250	21	on	on	ADP
easat-6030	250	22	fixed	fix	VERB
easat-6030	250	23	effect	effect	NOUN
easat-6030	250	24	or	or	CCONJ
easat-6030	250	25	random	random	ADJ
easat-6030	250	26	effect	effect	NOUN
easat-6030	250	27	after	after	ADP
easat-6030	250	28	completing	complete	VERB
easat-6030	250	29	a	a	DET
easat-6030	250	30	standard	standard	NOUN
easat-6030	250	31	pooled	pool	VERB
easat-6030	250	32	ordinary	ordinary	ADJ
easat-6030	250	33	least	least	ADJ
easat-6030	250	34	squares	square	NOUN
easat-6030	250	35	regression	regression	NOUN
easat-6030	250	36	.	.	PUNCT
easat-6030	251	1	the	the	DET
easat-6030	251	2	criteria	criterion	NOUN
easat-6030	251	3	for	for	ADP
easat-6030	251	4	decision	decision	NOUN
easat-6030	251	5	-	-	PUNCT
easat-6030	251	6	making	making	NOUN
easat-6030	251	7	(	(	PUNCT
easat-6030	251	8	at	at	ADP
easat-6030	251	9	5	5	NUM
easat-6030	251	10	%	%	NOUN
easat-6030	251	11	p	p	NOUN
easat-6030	251	12	-	-	PUNCT
easat-6030	251	13	value	value	NOUN
easat-6030	251	14	)	)	PUNCT
easat-6030	251	15	are	be	AUX
easat-6030	251	16	to	to	PART
easat-6030	251	17	choose	choose	VERB
easat-6030	251	18	the	the	DET
easat-6030	251	19	fixed	fixed	ADJ
easat-6030	251	20	effect	effect	NOUN
easat-6030	251	21	over	over	ADP
easat-6030	251	22	the	the	DET
easat-6030	251	23	random	random	ADJ
easat-6030	251	24	effect	effect	NOUN
easat-6030	251	25	if	if	SCONJ
easat-6030	251	26	the	the	DET
easat-6030	251	27	5	5	NUM
easat-6030	251	28	%	%	NOUN
easat-6030	251	29	level	level	NOUN
easat-6030	251	30	is	be	AUX
easat-6030	251	31	<	<	X
easat-6030	251	32	p	p	NOUN
easat-6030	251	33	-	-	PUNCT
easat-6030	251	34	value	value	NOUN
easat-6030	251	35	;	;	PUNCT
easat-6030	251	36	otherwise	otherwise	ADV
easat-6030	251	37	,	,	PUNCT
easat-6030	251	38	select	select	VERB
easat-6030	251	39	the	the	DET
easat-6030	251	40	random	random	ADJ
easat-6030	251	41	effect	effect	NOUN
easat-6030	251	42	.	.	PUNCT
easat-6030	252	1	the	the	DET
easat-6030	252	2	results	result	NOUN
easat-6030	252	3	presented	present	VERB
easat-6030	252	4	in	in	ADP
easat-6030	252	5	table	table	NOUN
easat-6030	252	6	4	4	NUM
easat-6030	252	7	support	support	NOUN
easat-6030	252	8	using	use	VERB
easat-6030	252	9	random	random	ADJ
easat-6030	252	10	effects	effect	NOUN
easat-6030	252	11	to	to	PART
easat-6030	252	12	estimate	estimate	VERB
easat-6030	252	13	our	our	PRON
easat-6030	252	14	model	model	NOUN
easat-6030	252	15	(	(	PUNCT
easat-6030	252	16	p	p	X
easat-6030	252	17	=	=	PROPN
easat-6030	252	18	0.4	0.4	NUM
easat-6030	252	19	>	>	PUNCT
easat-6030	252	20	0.05	0.05	NUM
easat-6030	252	21	)	)	PUNCT
easat-6030	252	22	.	.	PUNCT
easat-6030	253	1	hence	hence	ADV
easat-6030	253	2	,	,	PUNCT
easat-6030	253	3	the	the	DET
easat-6030	253	4	random	random	ADJ
easat-6030	253	5	effect	effect	NOUN
easat-6030	253	6	is	be	AUX
easat-6030	253	7	more	more	ADV
easat-6030	253	8	appropriate	appropriate	ADJ
easat-6030	253	9	in	in	ADP
easat-6030	253	10	estimating	estimate	VERB
easat-6030	253	11	the	the	DET
easat-6030	253	12	model	model	NOUN
easat-6030	253	13	.	.	PUNCT
easat-6030	254	1	table	table	NOUN
easat-6030	254	2	5	5	NUM
easat-6030	254	3	.	.	PUNCT
easat-6030	254	4	random	random	ADJ
easat-6030	254	5	effect	effect	NOUN
easat-6030	254	6	regression	regression	NOUN
easat-6030	254	7	result	result	NOUN
easat-6030	254	8	in	in	ADP
easat-6030	254	9	table	table	NOUN
easat-6030	254	10	5	5	NUM
easat-6030	254	11	,	,	PUNCT
easat-6030	254	12	the	the	DET
easat-6030	254	13	r	r	NOUN
easat-6030	254	14	-	-	PUNCT
easat-6030	254	15	squared	square	VERB
easat-6030	254	16	shows	show	VERB
easat-6030	254	17	the	the	DET
easat-6030	254	18	change	change	NOUN
easat-6030	254	19	in	in	ADP
easat-6030	254	20	the	the	DET
easat-6030	254	21	outcome	outcome	NOUN
easat-6030	254	22	variable	variable	NOUN
easat-6030	254	23	,	,	PUNCT
easat-6030	254	24	which	which	PRON
easat-6030	254	25	the	the	DET
easat-6030	254	26	explanatory	explanatory	ADJ
easat-6030	254	27	variables	variable	NOUN
easat-6030	254	28	could	could	AUX
easat-6030	254	29	describe	describe	VERB
easat-6030	254	30	.	.	PUNCT
easat-6030	255	1	an	an	DET
easat-6030	255	2	r2	r2	PROPN
easat-6030	255	3	score	score	NOUN
easat-6030	255	4	of	of	ADP
easat-6030	255	5	0.026266	0.026266	NUM
easat-6030	255	6	informs	inform	VERB
easat-6030	255	7	that	that	SCONJ
easat-6030	255	8	the	the	DET
easat-6030	255	9	explanatory	explanatory	ADJ
easat-6030	255	10	variables	variable	NOUN
easat-6030	255	11	could	could	AUX
easat-6030	255	12	explain	explain	VERB
easat-6030	255	13	2.6	2.6	NUM
easat-6030	255	14	%	%	NOUN
easat-6030	255	15	of	of	ADP
easat-6030	255	16	the	the	DET
easat-6030	255	17	variance	variance	NOUN
easat-6030	255	18	in	in	ADP
easat-6030	255	19	the	the	DET
easat-6030	255	20	outcome	outcome	NOUN
easat-6030	255	21	variable	variable	NOUN
easat-6030	255	22	.	.	PUNCT
easat-6030	256	1	furthermore	furthermore	ADV
easat-6030	256	2	,	,	PUNCT
easat-6030	256	3	the	the	DET
easat-6030	256	4	model	model	NOUN
easat-6030	256	5	does	do	AUX
easat-6030	256	6	not	not	PART
easat-6030	256	7	significantly	significantly	ADV
easat-6030	256	8	affect	affect	VERB
easat-6030	256	9	the	the	DET
easat-6030	256	10	dependent	dependent	ADJ
easat-6030	256	11	variable	variable	NOUN
easat-6030	256	12	,	,	PUNCT
easat-6030	256	13	as	as	SCONJ
easat-6030	256	14	denoted	denote	VERB
easat-6030	256	15	by	by	ADP
easat-6030	256	16	the	the	DET
easat-6030	256	17	f	f	PROPN
easat-6030	256	18	-	-	PUNCT
easat-6030	256	19	statistic	statistic	ADJ
easat-6030	256	20	value	value	NOUN
easat-6030	256	21	of	of	ADP
easat-6030	256	22	1.13	1.13	NUM
easat-6030	256	23	(	(	PUNCT
easat-6030	256	24	p	p	X
easat-6030	256	25	=	=	NOUN
easat-6030	256	26	0.35	0.35	NUM
easat-6030	256	27	>	>	PUNCT
easat-6030	256	28	0.05	0.05	NUM
easat-6030	256	29	)	)	PUNCT
easat-6030	256	30	.	.	PUNCT
easat-6030	257	1	this	this	DET
easat-6030	257	2	result	result	NOUN
easat-6030	257	3	demonstrates	demonstrate	VERB
easat-6030	257	4	,	,	PUNCT
easat-6030	257	5	even	even	ADV
easat-6030	257	6	more	more	ADV
easat-6030	257	7	,	,	PUNCT
easat-6030	257	8	the	the	DET
easat-6030	257	9	basis	basis	NOUN
easat-6030	257	10	for	for	ADP
easat-6030	257	11	the	the	DET
easat-6030	257	12	independent	independent	ADJ
easat-6030	257	13	variables	variable	NOUN
easat-6030	257	14	'	'	PART
easat-6030	257	15	partial	partial	ADJ
easat-6030	257	16	justification	justification	NOUN
easat-6030	257	17	of	of	ADP
easat-6030	257	18	fluctuations	fluctuation	NOUN
easat-6030	257	19	in	in	ADP
easat-6030	257	20	the	the	DET
easat-6030	257	21	dependent	dependent	ADJ
easat-6030	257	22	variable	variable	NOUN
easat-6030	257	23	.	.	PUNCT
easat-6030	258	1	additionally	additionally	ADV
easat-6030	258	2	,	,	PUNCT
easat-6030	258	3	based	base	VERB
easat-6030	258	4	on	on	ADP
easat-6030	258	5	the	the	DET
easat-6030	258	6	general	general	ADJ
easat-6030	258	7	rule	rule	NOUN
easat-6030	258	8	that	that	SCONJ
easat-6030	258	9	the	the	DET
easat-6030	258	10	durbin	durbin	ADJ
easat-6030	258	11	-	-	PUNCT
easat-6030	258	12	watson	watson	NOUN
easat-6030	258	13	value	value	NOUN
easat-6030	258	14	should	should	AUX
easat-6030	258	15	be	be	AUX
easat-6030	258	16	<	<	X
easat-6030	258	17	2	2	NUM
easat-6030	258	18	,	,	PUNCT
easat-6030	258	19	our	our	PRON
easat-6030	258	20	result	result	NOUN
easat-6030	258	21	of	of	ADP
easat-6030	258	22	1.5	1.5	NUM
easat-6030	258	23	demonstrates	demonstrate	VERB
easat-6030	258	24	a	a	DET
easat-6030	258	25	lack	lack	NOUN
easat-6030	258	26	of	of	ADP
easat-6030	258	27	an	an	DET
easat-6030	258	28	auto	auto	NOUN
easat-6030	258	29	-	-	PUNCT
easat-6030	258	30	correlation	correlation	NOUN
easat-6030	258	31	issue	issue	NOUN
easat-6030	258	32	during	during	ADP
easat-6030	258	33	the	the	DET
easat-6030	258	34	period	period	NOUN
easat-6030	258	35	under	under	ADP
easat-6030	258	36	investigation	investigation	NOUN
easat-6030	258	37	.	.	PUNCT
easat-6030	259	1	variable	variable	ADJ
easat-6030	259	2	coefficients	coefficient	NOUN
easat-6030	259	3	std	std	PROPN
easat-6030	259	4	.	.	PUNCT
easat-6030	259	5	error	error	NOUN
easat-6030	259	6	t	t	PROPN
easat-6030	259	7	-	-	PUNCT
easat-6030	259	8	statistics	statistic	NOUN
easat-6030	259	9	prob	prob	NOUN
easat-6030	259	10	.	.	PUNCT
easat-6030	259	11	   	   	SPACE
easat-6030	260	1	c	c	PROPN
easat-6030	261	1	4.979097	4.979097	NUM
easat-6030	261	2	3.369688	3.369688	NUM
easat-6030	261	3	1.477614	1.477614	NUM
easat-6030	261	4	0.1406	0.1406	NUM
easat-6030	261	5	af	af	PROPN
easat-6030	261	6	-0.111941	-0.111941	NOUN
easat-6030	261	7	0.181099	0.181099	NUM
easat-6030	261	8	-0.618120	-0.618120	NUM
easat-6030	261	9	0.5370	0.5370	NUM
easat-6030	261	10	at	at	ADP
easat-6030	261	11	0.059692	0.059692	NUM
easat-6030	261	12	0.137300	0.137300	NUM
easat-6030	261	13	0.434760	0.434760	NUM
easat-6030	261	14	0.6641	0.6641	NUM
easat-6030	261	15	as	as	ADP
easat-6030	261	16	0.616659	0.616659	NUM
easat-6030	261	17	0.327369	0.327369	NUM
easat-6030	261	18	1.883681	1.883681	NUM
easat-6030	261	19	0.0606	0.0606	NUM
easat-6030	261	20	ai	ai	VERB
easat-6030	261	21	-1.536436	-1.536436	NOUN
easat-6030	261	22	1.807377	1.807377	NUM
easat-6030	261	23	-0.850092	-0.850092	NOUN
easat-6030	261	24	0.3960	0.3960	NUM
easat-6030	261	25	lev	lev	NOUN
easat-6030	261	26	0.047685	0.047685	NUM
easat-6030	261	27	0.029724	0.029724	NUM
easat-6030	261	28	1.604290	1.604290	NUM
easat-6030	261	29	0.1097	0.1097	NUM
easat-6030	261	30	fsize	fsize	NOUN
easat-6030	261	31	0.015184	0.015184	NUM
easat-6030	261	32	0.048881	0.048881	NUM
easat-6030	261	33	0.310635	0.310635	NUM
easat-6030	261	34	0.7563	0.7563	NUM
easat-6030	261	35	fa	fa	PROPN
easat-6030	261	36	-0.755596	-0.755596	PROPN
easat-6030	261	37	0.687719	0.687719	PROPN
easat-6030	261	38	-1.098699	-1.098699	VERB
easat-6030	261	39	0.2728	0.2728	NUM
easat-6030	261	40	r2	r2	NOUN
easat-6030	261	41	0.026266	0.026266	NUM
easat-6030	261	42	adjusted	adjust	VERB
easat-6030	261	43	r2	r2	NOUN
easat-6030	261	44	0.002923	0.002923	NUM
easat-6030	261	45	std	std	NOUN
easat-6030	261	46	.	.	PUNCT
easat-6030	262	1	e.	e.	PROPN
easat-6030	262	2	of	of	ADP
easat-6030	262	3	regression	regression	PROPN
easat-6030	262	4	1.036022	1.036022	NUM
easat-6030	262	5	f	f	X
easat-6030	262	6	-	-	PUNCT
easat-6030	262	7	statistics	statistic	NOUN
easat-6030	262	8	1.125234	1.125234	NUM
easat-6030	262	9	prob.(f	prob.(f	NOUN
easat-6030	262	10	-	-	PUNCT
easat-6030	262	11	statistics	statistic	NOUN
easat-6030	262	12	)	)	PUNCT
easat-6030	262	13	0.347050	0.347050	NUM
easat-6030	262	14	durbin	durbin	ADJ
easat-6030	262	15	-	-	PUNCT
easat-6030	262	16	watson	watson	NOUN
easat-6030	262	17	statistics	statistic	NOUN
easat-6030	262	18	1.484914	1.484914	NUM
easat-6030	262	19	583	583	NUM
easat-6030	262	20	edelweiss	edelweiss	PROPN
easat-6030	262	21	applied	apply	VERB
easat-6030	262	22	science	science	NOUN
easat-6030	262	23	and	and	CCONJ
easat-6030	262	24	technology	technology	NOUN
easat-6030	262	25	issn	issn	PROPN
easat-6030	262	26	:	:	PUNCT
easat-6030	262	27	2576	2576	NUM
easat-6030	262	28	-	-	SYM
easat-6030	262	29	8484	8484	NUM
easat-6030	262	30	vol	vol	NOUN
easat-6030	262	31	.	.	PROPN
easat-6030	263	1	9	9	NUM
easat-6030	263	2	,	,	PUNCT
easat-6030	263	3	no	no	INTJ
easat-6030	263	4	.	.	NOUN
easat-6030	263	5	4	4	NUM
easat-6030	263	6	:	:	PUNCT
easat-6030	263	7	574	574	NUM
easat-6030	263	8	-	-	SYM
easat-6030	263	9	587	587	NUM
easat-6030	263	10	,	,	PUNCT
easat-6030	263	11	2025	2025	NUM
easat-6030	263	12	doi	doi	NOUN
easat-6030	263	13	:	:	PUNCT
easat-6030	263	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	263	15	©	©	PROPN
easat-6030	263	16	2025	2025	NUM
easat-6030	263	17	by	by	ADP
easat-6030	263	18	the	the	DET
easat-6030	263	19	authors	author	NOUN
easat-6030	263	20	;	;	PUNCT
easat-6030	263	21	licensee	licensee	PROPN
easat-6030	263	22	learning	learning	NOUN
easat-6030	263	23	gate	gate	PROPN
easat-6030	263	24	4.4	4.4	NUM
easat-6030	263	25	.	.	PUNCT
easat-6030	264	1	discussion	discussion	NOUN
easat-6030	264	2	of	of	ADP
easat-6030	264	3	regression	regression	NOUN
easat-6030	264	4	results	result	NOUN
easat-6030	264	5	based	base	VERB
easat-6030	264	6	on	on	ADP
easat-6030	264	7	the	the	DET
easat-6030	264	8	results	result	NOUN
easat-6030	264	9	in	in	ADP
easat-6030	264	10	table	table	NOUN
easat-6030	264	11	5	5	NUM
easat-6030	264	12	,	,	PUNCT
easat-6030	264	13	the	the	DET
easat-6030	264	14	link	link	NOUN
easat-6030	264	15	between	between	ADP
easat-6030	264	16	audit	audit	NOUN
easat-6030	264	17	fees	fee	NOUN
easat-6030	264	18	and	and	CCONJ
easat-6030	264	19	rem	rem	X
easat-6030	264	20	is	be	AUX
easat-6030	264	21	negative	negative	ADJ
easat-6030	264	22	and	and	CCONJ
easat-6030	264	23	statistically	statistically	ADV
easat-6030	264	24	insignificant	insignificant	ADJ
easat-6030	264	25	(	(	PUNCT
easat-6030	264	26	p	p	X
easat-6030	264	27	=	=	SYM
easat-6030	264	28	0.5370	0.5370	NUM
easat-6030	264	29	;	;	PUNCT
easat-6030	264	30	negative	negative	ADJ
easat-6030	264	31	coefficient	coefficient	NOUN
easat-6030	264	32	of	of	ADP
easat-6030	264	33	-0.1119	-0.1119	PROPN
easat-6030	264	34	)	)	PUNCT
easat-6030	264	35	.	.	PUNCT
easat-6030	265	1	thus	thus	ADV
easat-6030	265	2	,	,	PUNCT
easat-6030	265	3	audit	audit	NOUN
easat-6030	265	4	fees	fee	NOUN
easat-6030	265	5	used	use	VERB
easat-6030	265	6	for	for	ADP
easat-6030	265	7	proxying	proxye	VERB
easat-6030	265	8	audit	audit	NOUN
easat-6030	265	9	quality	quality	NOUN
easat-6030	265	10	do	do	AUX
easat-6030	265	11	not	not	PART
easat-6030	265	12	affect	affect	VERB
easat-6030	265	13	rem	rem	NOUN
easat-6030	265	14	practices	practice	NOUN
easat-6030	265	15	in	in	ADP
easat-6030	265	16	the	the	DET
easat-6030	265	17	sampled	sample	VERB
easat-6030	265	18	listed	list	VERB
easat-6030	265	19	firms	firm	NOUN
easat-6030	265	20	.	.	PUNCT
easat-6030	266	1	this	this	DET
easat-6030	266	2	outcome	outcome	NOUN
easat-6030	266	3	contradicts	contradict	VERB
easat-6030	266	4	the	the	DET
easat-6030	266	5	positive	positive	ADJ
easat-6030	266	6	apriori	apriori	ADJ
easat-6030	266	7	expectation	expectation	NOUN
easat-6030	266	8	and	and	CCONJ
easat-6030	266	9	implies	imply	VERB
easat-6030	266	10	that	that	SCONJ
easat-6030	266	11	irrespective	irrespective	ADV
easat-6030	266	12	of	of	ADP
easat-6030	266	13	the	the	DET
easat-6030	266	14	audit	audit	NOUN
easat-6030	266	15	fees	fee	NOUN
easat-6030	266	16	charged	charge	VERB
easat-6030	266	17	,	,	PUNCT
easat-6030	266	18	it	it	PRON
easat-6030	266	19	does	do	AUX
easat-6030	266	20	not	not	PART
easat-6030	266	21	result	result	VERB
easat-6030	266	22	in	in	ADP
easat-6030	266	23	any	any	DET
easat-6030	266	24	considerable	considerable	ADJ
easat-6030	266	25	change	change	NOUN
easat-6030	266	26	in	in	ADP
easat-6030	266	27	actual	actual	ADJ
easat-6030	266	28	earnings	earning	NOUN
easat-6030	266	29	manipulation	manipulation	NOUN
easat-6030	266	30	practice	practice	NOUN
easat-6030	266	31	in	in	ADP
easat-6030	266	32	the	the	DET
easat-6030	266	33	sampled	sample	VERB
easat-6030	266	34	quoted	quote	VERB
easat-6030	266	35	firms	firm	NOUN
easat-6030	266	36	in	in	ADP
easat-6030	266	37	nigeria	nigeria	PROPN
easat-6030	266	38	.	.	PUNCT
easat-6030	267	1	this	this	DET
easat-6030	267	2	result	result	NOUN
easat-6030	267	3	corroborates	corroborate	VERB
easat-6030	267	4	almomani	almomani	NOUN
easat-6030	267	5	and	and	CCONJ
easat-6030	267	6	ayedh	ayedh	NOUN
easat-6030	267	7	[	[	X
easat-6030	267	8	39	39	NUM
easat-6030	267	9	]	]	PUNCT
easat-6030	267	10	study	study	NOUN
easat-6030	267	11	but	but	CCONJ
easat-6030	267	12	is	be	AUX
easat-6030	267	13	contrary	contrary	ADJ
easat-6030	267	14	to	to	ADP
easat-6030	267	15	the	the	DET
easat-6030	267	16	conclusion	conclusion	NOUN
easat-6030	267	17	arrived	arrive	VERB
easat-6030	267	18	at	at	ADP
easat-6030	267	19	by	by	ADP
easat-6030	267	20	bello	bello	PROPN
easat-6030	267	21	and	and	CCONJ
easat-6030	267	22	ugoh	ugoh	NOUN
easat-6030	268	1	[	[	X
easat-6030	268	2	18	18	NUM
easat-6030	268	3	]	]	PUNCT
easat-6030	268	4	and	and	CCONJ
easat-6030	268	5	kwarbai	kwarbai	PROPN
easat-6030	268	6	and	and	CCONJ
easat-6030	268	7	osho	osho	VERB
easat-6030	269	1	[	[	X
easat-6030	269	2	5	5	NUM
easat-6030	269	3	]	]	PUNCT
easat-6030	269	4	that	that	PRON
easat-6030	269	5	audit	audit	NOUN
easat-6030	269	6	fees	fee	NOUN
easat-6030	269	7	positively	positively	ADV
easat-6030	269	8	and	and	CCONJ
easat-6030	269	9	significantly	significantly	ADV
easat-6030	269	10	influence	influence	VERB
easat-6030	269	11	earnings	earning	NOUN
easat-6030	269	12	management	management	NOUN
easat-6030	269	13	.	.	PUNCT
easat-6030	270	1	the	the	DET
easat-6030	270	2	outcome	outcome	NOUN
easat-6030	270	3	of	of	ADP
easat-6030	270	4	our	our	PRON
easat-6030	270	5	study	study	NOUN
easat-6030	270	6	further	far	ADV
easat-6030	270	7	revealed	reveal	VERB
easat-6030	270	8	that	that	SCONJ
easat-6030	270	9	an	an	DET
easat-6030	270	10	auditor	auditor	NOUN
easat-6030	270	11	’s	’s	PART
easat-6030	270	12	tenure	tenure	NOUN
easat-6030	270	13	is	be	AUX
easat-6030	270	14	not	not	PART
easat-6030	270	15	significantly	significantly	ADV
easat-6030	270	16	associated	associate	VERB
easat-6030	270	17	with	with	ADP
easat-6030	270	18	real	real	ADJ
easat-6030	270	19	earnings	earning	NOUN
easat-6030	270	20	management	management	NOUN
easat-6030	270	21	practice	practice	NOUN
easat-6030	270	22	(	(	PUNCT
easat-6030	270	23	p	p	X
easat-6030	270	24	=	=	NOUN
easat-6030	270	25	0.6641	0.6641	NUM
easat-6030	270	26	,	,	PUNCT
easat-6030	270	27	and	and	CCONJ
easat-6030	270	28	a	a	DET
easat-6030	270	29	positive	positive	ADJ
easat-6030	270	30	coefficient	coefficient	NOUN
easat-6030	270	31	value	value	NOUN
easat-6030	270	32	of	of	ADP
easat-6030	270	33	0.0597	0.0597	NUM
easat-6030	270	34	)	)	PUNCT
easat-6030	270	35	.	.	PUNCT
easat-6030	271	1	therefore	therefore	ADV
easat-6030	271	2	,	,	PUNCT
easat-6030	271	3	regardless	regardless	ADV
easat-6030	271	4	of	of	ADP
easat-6030	271	5	the	the	DET
easat-6030	271	6	duration	duration	NOUN
easat-6030	271	7	an	an	DET
easat-6030	271	8	auditor	auditor	NOUN
easat-6030	271	9	spends	spend	VERB
easat-6030	271	10	auditing	audit	VERB
easat-6030	271	11	non	non	ADJ
easat-6030	271	12	-	-	ADJ
easat-6030	271	13	financial	financial	ADJ
easat-6030	271	14	firms	firm	NOUN
easat-6030	271	15	in	in	ADP
easat-6030	271	16	nigeria	nigeria	PROPN
easat-6030	271	17	,	,	PUNCT
easat-6030	271	18	it	it	PRON
easat-6030	271	19	does	do	AUX
easat-6030	271	20	not	not	PART
easat-6030	271	21	result	result	VERB
easat-6030	271	22	in	in	ADP
easat-6030	271	23	any	any	DET
easat-6030	271	24	significant	significant	ADJ
easat-6030	271	25	change	change	NOUN
easat-6030	271	26	in	in	ADP
easat-6030	271	27	real	real	ADJ
easat-6030	271	28	earnings	earning	NOUN
easat-6030	271	29	manipulations	manipulation	NOUN
easat-6030	271	30	.	.	PUNCT
easat-6030	272	1	this	this	DET
easat-6030	272	2	result	result	NOUN
easat-6030	272	3	is	be	AUX
easat-6030	272	4	contrary	contrary	ADJ
easat-6030	272	5	to	to	ADP
easat-6030	272	6	the	the	DET
easat-6030	272	7	negative	negative	ADJ
easat-6030	272	8	a	a	ADJ
easat-6030	272	9	-	-	PUNCT
easat-6030	272	10	priori	priori	ADJ
easat-6030	272	11	expectation	expectation	NOUN
easat-6030	272	12	formulated	formulate	VERB
easat-6030	272	13	by	by	ADP
easat-6030	272	14	the	the	DET
easat-6030	272	15	study	study	NOUN
easat-6030	272	16	.	.	PUNCT
easat-6030	273	1	this	this	DET
easat-6030	273	2	result	result	NOUN
easat-6030	273	3	aligns	align	VERB
easat-6030	273	4	with	with	ADP
easat-6030	273	5	soyemi	soyemi	NOUN
easat-6030	273	6	,	,	PUNCT
easat-6030	273	7	et	et	PROPN
easat-6030	273	8	al	al	PROPN
easat-6030	273	9	.	.	PUNCT
easat-6030	274	1	[	[	X
easat-6030	274	2	32	32	NUM
easat-6030	274	3	]	]	PUNCT
easat-6030	274	4	;	;	PUNCT
easat-6030	274	5	kurawa	kurawa	PROPN
easat-6030	274	6	and	and	CCONJ
easat-6030	274	7	aca	aca	PROPN
easat-6030	275	1	[	[	X
easat-6030	275	2	34	34	NUM
easat-6030	275	3	]	]	PUNCT
easat-6030	275	4	and	and	CCONJ
easat-6030	275	5	tepalagul	tepalagul	NOUN
easat-6030	275	6	and	and	CCONJ
easat-6030	275	7	lin	lin	PROPN
easat-6030	276	1	[	[	X
easat-6030	276	2	52	52	NUM
easat-6030	276	3	]	]	PUNCT
easat-6030	276	4	but	but	CCONJ
easat-6030	276	5	refutes	refute	VERB
easat-6030	276	6	the	the	DET
easat-6030	276	7	conclusion	conclusion	NOUN
easat-6030	276	8	made	make	VERB
easat-6030	276	9	by	by	ADP
easat-6030	276	10	ozcan	ozcan	NOUN
easat-6030	277	1	[	[	X
easat-6030	277	2	19	19	NUM
easat-6030	277	3	]	]	PUNCT
easat-6030	277	4	that	that	SCONJ
easat-6030	277	5	an	an	DET
easat-6030	277	6	auditor	auditor	NOUN
easat-6030	277	7	's	's	PART
easat-6030	277	8	tenure	tenure	NOUN
easat-6030	277	9	exerts	exert	VERB
easat-6030	277	10	significant	significant	ADJ
easat-6030	277	11	positive	positive	ADJ
easat-6030	277	12	consequence	consequence	NOUN
easat-6030	277	13	on	on	ADP
easat-6030	277	14	an	an	DET
easat-6030	277	15	rem	rem	NOUN
easat-6030	277	16	.	.	PUNCT
easat-6030	278	1	the	the	DET
easat-6030	278	2	diverse	diverse	ADJ
easat-6030	278	3	results	result	NOUN
easat-6030	278	4	between	between	ADP
easat-6030	278	5	these	these	DET
easat-6030	278	6	studies	study	NOUN
easat-6030	278	7	could	could	AUX
easat-6030	278	8	be	be	AUX
easat-6030	278	9	explained	explain	VERB
easat-6030	278	10	by	by	ADP
easat-6030	278	11	the	the	DET
easat-6030	278	12	different	different	ADJ
easat-6030	278	13	sectors	sector	NOUN
easat-6030	278	14	and	and	CCONJ
easat-6030	278	15	sample	sample	NOUN
easat-6030	278	16	sizes	size	NOUN
easat-6030	278	17	used	use	VERB
easat-6030	278	18	by	by	ADP
easat-6030	278	19	each	each	DET
easat-6030	278	20	study	study	NOUN
easat-6030	278	21	.	.	PUNCT
easat-6030	279	1	although	although	SCONJ
easat-6030	279	2	the	the	DET
easat-6030	279	3	big4	big4	NOUN
easat-6030	279	4	audit	audit	NOUN
easat-6030	279	5	firms	firm	NOUN
easat-6030	279	6	control	control	VERB
easat-6030	279	7	the	the	DET
easat-6030	279	8	audit	audit	NOUN
easat-6030	279	9	market	market	NOUN
easat-6030	279	10	in	in	ADP
easat-6030	279	11	nigeria	nigeria	PROPN
easat-6030	279	12	,	,	PUNCT
easat-6030	279	13	the	the	DET
easat-6030	279	14	engagement	engagement	NOUN
easat-6030	279	15	by	by	ADP
easat-6030	279	16	a	a	DET
easat-6030	279	17	nonfinancial	nonfinancial	ADJ
easat-6030	279	18	company	company	NOUN
easat-6030	279	19	of	of	ADP
easat-6030	279	20	either	either	CCONJ
easat-6030	279	21	a	a	DET
easat-6030	279	22	big4	big4	NOUN
easat-6030	279	23	or	or	CCONJ
easat-6030	279	24	a	a	DET
easat-6030	279	25	non	non	ADJ
easat-6030	279	26	-	-	ADJ
easat-6030	279	27	big4	big4	ADJ
easat-6030	279	28	audit	audit	NOUN
easat-6030	279	29	firm	firm	NOUN
easat-6030	279	30	does	do	AUX
easat-6030	279	31	not	not	PART
easat-6030	279	32	lead	lead	VERB
easat-6030	279	33	to	to	ADP
easat-6030	279	34	any	any	DET
easat-6030	279	35	notable	notable	ADJ
easat-6030	279	36	alteration	alteration	NOUN
easat-6030	279	37	in	in	ADP
easat-6030	279	38	the	the	DET
easat-6030	279	39	practices	practice	NOUN
easat-6030	279	40	of	of	ADP
easat-6030	279	41	rem	rem	VERB
easat-6030	279	42	by	by	ADP
easat-6030	279	43	such	such	ADJ
easat-6030	279	44	companies	company	NOUN
easat-6030	279	45	(	(	PUNCT
easat-6030	279	46	p>0.05and	p>0.05and	ADV
easat-6030	279	47	a	a	DET
easat-6030	279	48	positive	positive	ADJ
easat-6030	279	49	coefficient	coefficient	NOUN
easat-6030	279	50	value	value	NOUN
easat-6030	279	51	of	of	ADP
easat-6030	279	52	0.6167	0.6167	NUM
easat-6030	279	53	)	)	PUNCT
easat-6030	279	54	.	.	PUNCT
easat-6030	280	1	by	by	ADP
easat-6030	280	2	implication	implication	NOUN
easat-6030	280	3	,	,	PUNCT
easat-6030	280	4	based	base	VERB
easat-6030	280	5	on	on	ADP
easat-6030	280	6	size	size	NOUN
easat-6030	280	7	,	,	PUNCT
easat-6030	280	8	audit	audit	NOUN
easat-6030	280	9	quality	quality	NOUN
easat-6030	280	10	is	be	AUX
easat-6030	280	11	similar	similar	ADJ
easat-6030	280	12	between	between	ADP
easat-6030	280	13	big4	big4	NOUN
easat-6030	280	14	and	and	CCONJ
easat-6030	280	15	non	non	ADJ
easat-6030	280	16	-	-	ADJ
easat-6030	280	17	big4	big4	ADJ
easat-6030	280	18	firms	firm	NOUN
easat-6030	280	19	in	in	ADP
easat-6030	280	20	constraining	constrain	VERB
easat-6030	280	21	actual	actual	ADJ
easat-6030	280	22	earnings	earning	NOUN
easat-6030	280	23	management	management	NOUN
easat-6030	280	24	practice	practice	NOUN
easat-6030	280	25	in	in	ADP
easat-6030	280	26	the	the	DET
easat-6030	280	27	listed	list	VERB
easat-6030	280	28	non	non	ADJ
easat-6030	280	29	-	-	ADJ
easat-6030	280	30	financial	financial	ADJ
easat-6030	280	31	firms	firm	NOUN
easat-6030	280	32	in	in	ADP
easat-6030	280	33	nigeria	nigeria	PROPN
easat-6030	280	34	.	.	PUNCT
easat-6030	281	1	this	this	DET
easat-6030	281	2	assertion	assertion	NOUN
easat-6030	281	3	is	be	AUX
easat-6030	281	4	contrary	contrary	ADJ
easat-6030	281	5	to	to	ADP
easat-6030	281	6	the	the	DET
easat-6030	281	7	negative	negative	ADJ
easat-6030	281	8	a	a	ADV
easat-6030	281	9	-	-	PUNCT
easat-6030	281	10	priori	priori	ADJ
easat-6030	281	11	expectation	expectation	NOUN
easat-6030	281	12	of	of	ADP
easat-6030	281	13	this	this	DET
easat-6030	281	14	study	study	NOUN
easat-6030	281	15	.	.	PUNCT
easat-6030	282	1	at	at	ADP
easat-6030	282	2	the	the	DET
easat-6030	282	3	same	same	ADJ
easat-6030	282	4	time	time	NOUN
easat-6030	282	5	,	,	PUNCT
easat-6030	282	6	this	this	DET
easat-6030	282	7	outcome	outcome	NOUN
easat-6030	282	8	corresponds	correspond	VERB
easat-6030	282	9	to	to	ADP
easat-6030	282	10	previous	previous	ADJ
easat-6030	282	11	studies	study	NOUN
easat-6030	282	12	[	[	X
easat-6030	282	13	e.g.	e.g.	ADV
easat-6030	282	14	soyemi	soyemi	NOUN
easat-6030	282	15	,	,	PUNCT
easat-6030	282	16	et	et	PROPN
easat-6030	282	17	al	al	PROPN
easat-6030	282	18	.	.	PUNCT
easat-6030	283	1	[	[	X
easat-6030	283	2	32	32	NUM
easat-6030	283	3	]	]	PUNCT
easat-6030	283	4	and	and	CCONJ
easat-6030	283	5	akintayo	akintayo	NOUN
easat-6030	283	6	and	and	CCONJ
easat-6030	283	7	salman	salman	PROPN
easat-6030	284	1	[	[	X
easat-6030	284	2	68	68	NUM
easat-6030	284	3	]	]	PUNCT
easat-6030	284	4	but	but	CCONJ
easat-6030	284	5	contradicts	contradict	VERB
easat-6030	284	6	the	the	DET
easat-6030	284	7	conclusions	conclusion	NOUN
easat-6030	284	8	drawn	draw	VERB
easat-6030	284	9	by	by	ADP
easat-6030	284	10	lopes	lope	NOUN
easat-6030	285	1	[	[	X
easat-6030	285	2	2	2	NUM
easat-6030	285	3	]	]	PUNCT
easat-6030	285	4	;	;	PUNCT
easat-6030	285	5	alao	alao	PROPN
easat-6030	285	6	and	and	CCONJ
easat-6030	285	7	gbolagade	gbolagade	VERB
easat-6030	285	8	[	[	X
easat-6030	285	9	3	3	NUM
easat-6030	285	10	]	]	PUNCT
easat-6030	285	11	and	and	CCONJ
easat-6030	285	12	kurawa	kurawa	PROPN
easat-6030	285	13	and	and	CCONJ
easat-6030	285	14	aca	aca	PROPN
easat-6030	286	1	[	[	X
easat-6030	286	2	34	34	NUM
easat-6030	286	3	]	]	PUNCT
easat-6030	286	4	who	who	PRON
easat-6030	286	5	established	establish	VERB
easat-6030	286	6	a	a	DET
easat-6030	286	7	substantial	substantial	ADJ
easat-6030	286	8	and	and	CCONJ
easat-6030	286	9	negative	negative	ADJ
easat-6030	286	10	influence	influence	NOUN
easat-6030	286	11	of	of	ADP
easat-6030	286	12	the	the	DET
easat-6030	286	13	size	size	NOUN
easat-6030	286	14	of	of	ADP
easat-6030	286	15	audit	audit	NOUN
easat-6030	286	16	firm	firm	NOUN
easat-6030	286	17	on	on	ADP
easat-6030	286	18	the	the	DET
easat-6030	286	19	practice	practice	NOUN
easat-6030	286	20	rem	rem	VERB
easat-6030	286	21	.	.	PUNCT
easat-6030	286	22	given	give	VERB
easat-6030	286	23	that	that	PRON
easat-6030	286	24	industry	industry	NOUN
easat-6030	286	25	-	-	PUNCT
easat-6030	286	26	expert	expert	NOUN
easat-6030	286	27	auditors	auditor	NOUN
easat-6030	286	28	are	be	AUX
easat-6030	286	29	equipped	equip	VERB
easat-6030	286	30	with	with	ADP
easat-6030	286	31	the	the	DET
easat-6030	286	32	requisite	requisite	ADJ
easat-6030	286	33	technologies	technology	NOUN
easat-6030	286	34	,	,	PUNCT
easat-6030	286	35	personnel	personnel	NOUN
easat-6030	286	36	,	,	PUNCT
easat-6030	286	37	and	and	CCONJ
easat-6030	286	38	industry	industry	NOUN
easat-6030	286	39	-	-	PUNCT
easat-6030	286	40	related	relate	VERB
easat-6030	286	41	experience	experience	NOUN
easat-6030	286	42	necessary	necessary	ADJ
easat-6030	286	43	for	for	ADP
easat-6030	286	44	the	the	DET
easat-6030	286	45	quick	quick	ADJ
easat-6030	286	46	discovery	discovery	NOUN
easat-6030	286	47	of	of	ADP
easat-6030	286	48	misrepresentations	misrepresentation	NOUN
easat-6030	286	49	and	and	CCONJ
easat-6030	286	50	irregularities	irregularity	NOUN
easat-6030	286	51	and	and	CCONJ
easat-6030	286	52	the	the	DET
easat-6030	286	53	consequent	consequent	ADJ
easat-6030	286	54	reduction	reduction	NOUN
easat-6030	286	55	of	of	ADP
easat-6030	286	56	the	the	DET
easat-6030	286	57	possibilities	possibility	NOUN
easat-6030	286	58	of	of	ADP
easat-6030	286	59	firms	firm	NOUN
easat-6030	286	60	engaging	engage	VERB
easat-6030	286	61	in	in	ADP
easat-6030	286	62	rem	rem	X
easat-6030	286	63	alao	alao	PROPN
easat-6030	286	64	and	and	CCONJ
easat-6030	286	65	gbolagade	gbolagade	VERB
easat-6030	286	66	[	[	X
easat-6030	286	67	3	3	X
easat-6030	286	68	]	]	PUNCT
easat-6030	286	69	our	our	PRON
easat-6030	286	70	study	study	NOUN
easat-6030	286	71	documents	document	VERB
easat-6030	286	72	the	the	DET
easat-6030	286	73	negatively	negatively	ADV
easat-6030	286	74	insignificant	insignificant	ADJ
easat-6030	286	75	connection	connection	NOUN
easat-6030	286	76	between	between	ADP
easat-6030	286	77	real	real	ADJ
easat-6030	286	78	earnings	earning	NOUN
easat-6030	286	79	management	management	NOUN
easat-6030	286	80	and	and	CCONJ
easat-6030	286	81	auditor	auditor	NOUN
easat-6030	286	82	’s	’s	PART
easat-6030	286	83	industry	industry	NOUN
easat-6030	286	84	-	-	PUNCT
easat-6030	286	85	specialisation	specialisation	NOUN
easat-6030	286	86	(	(	PUNCT
easat-6030	286	87	p	p	X
easat-6030	286	88	>	>	X
easat-6030	286	89	0.5	0.5	NUM
easat-6030	286	90	,	,	PUNCT
easat-6030	286	91	and	and	CCONJ
easat-6030	286	92	a	a	DET
easat-6030	286	93	negative	negative	ADJ
easat-6030	286	94	coefficient	coefficient	NOUN
easat-6030	286	95	value	value	NOUN
easat-6030	286	96	of	of	ADP
easat-6030	286	97	-1.5364	-1.5364	PROPN
easat-6030	286	98	)	)	PUNCT
easat-6030	286	99	.	.	PUNCT
easat-6030	287	1	this	this	PRON
easat-6030	287	2	means	mean	VERB
easat-6030	287	3	that	that	SCONJ
easat-6030	287	4	the	the	DET
easat-6030	287	5	engagement	engagement	NOUN
easat-6030	287	6	of	of	ADP
easat-6030	287	7	industry	industry	NOUN
easat-6030	287	8	-	-	PUNCT
easat-6030	287	9	specialist	specialist	ADJ
easat-6030	287	10	auditors	auditor	NOUN
easat-6030	287	11	may	may	AUX
easat-6030	287	12	not	not	PART
easat-6030	287	13	significantly	significantly	ADV
easat-6030	287	14	change	change	VERB
easat-6030	287	15	rem	rem	PUNCT
easat-6030	287	16	practices	practice	NOUN
easat-6030	287	17	in	in	ADP
easat-6030	287	18	listed	list	VERB
easat-6030	287	19	non	non	ADJ
easat-6030	287	20	-	-	ADJ
easat-6030	287	21	financial	financial	ADJ
easat-6030	287	22	firms	firm	NOUN
easat-6030	287	23	in	in	ADP
easat-6030	287	24	nigeria	nigeria	PROPN
easat-6030	287	25	.	.	PUNCT
easat-6030	288	1	our	our	PRON
easat-6030	288	2	prior	prior	ADJ
easat-6030	288	3	negative	negative	ADJ
easat-6030	288	4	expectation	expectation	NOUN
easat-6030	288	5	is	be	AUX
easat-6030	288	6	confirmed	confirm	VERB
easat-6030	288	7	and	and	CCONJ
easat-6030	288	8	supports	support	VERB
easat-6030	288	9	the	the	DET
easat-6030	288	10	conclusions	conclusion	NOUN
easat-6030	288	11	of	of	ADP
easat-6030	288	12	alao	alao	PROPN
easat-6030	288	13	and	and	CCONJ
easat-6030	288	14	gbolagade	gbolagade	VERB
easat-6030	288	15	[	[	X
easat-6030	288	16	3	3	NUM
easat-6030	288	17	]	]	PUNCT
easat-6030	288	18	and	and	CCONJ
easat-6030	288	19	yasser	yasser	PROPN
easat-6030	288	20	and	and	CCONJ
easat-6030	288	21	soliman	soliman	NOUN
easat-6030	289	1	[	[	X
easat-6030	289	2	42	42	NUM
easat-6030	289	3	]	]	PUNCT
easat-6030	289	4	but	but	CCONJ
easat-6030	289	5	contradicts	contradict	VERB
easat-6030	289	6	bello	bello	PROPN
easat-6030	289	7	and	and	CCONJ
easat-6030	289	8	ugoh	ugoh	NOUN
easat-6030	290	1	[	[	X
easat-6030	290	2	18	18	NUM
easat-6030	290	3	]	]	PUNCT
easat-6030	290	4	findings	finding	NOUN
easat-6030	290	5	.	.	PUNCT
easat-6030	291	1	for	for	ADP
easat-6030	291	2	the	the	DET
easat-6030	291	3	control	control	NOUN
easat-6030	291	4	variables	variable	NOUN
easat-6030	291	5	,	,	PUNCT
easat-6030	291	6	both	both	PRON
easat-6030	291	7	lev	lev	NOUN
easat-6030	291	8	and	and	CCONJ
easat-6030	291	9	fsize	fsize	NOUN
easat-6030	291	10	exhibit	exhibit	PROPN
easat-6030	291	11	non	non	ADJ
easat-6030	291	12	-	-	ADJ
easat-6030	291	13	significant	significant	ADJ
easat-6030	291	14	positive	positive	ADJ
easat-6030	291	15	associations	association	NOUN
easat-6030	291	16	with	with	ADP
easat-6030	291	17	real	real	ADJ
easat-6030	291	18	earnings	earning	NOUN
easat-6030	291	19	management	management	NOUN
easat-6030	291	20	(	(	PUNCT
easat-6030	291	21	p	p	X
easat-6030	291	22	>	>	X
easat-6030	291	23	0.5	0.5	NUM
easat-6030	291	24	and	and	CCONJ
easat-6030	291	25	positive	positive	ADJ
easat-6030	291	26	coefficient	coefficient	NOUN
easat-6030	291	27	of	of	ADP
easat-6030	291	28	0.0477	0.0477	NUM
easat-6030	291	29	,	,	PUNCT
easat-6030	291	30	0.015184	0.015184	NUM
easat-6030	291	31	)	)	PUNCT
easat-6030	291	32	.	.	PUNCT
easat-6030	292	1	this	this	PRON
easat-6030	292	2	means	mean	VERB
easat-6030	292	3	that	that	SCONJ
easat-6030	292	4	nonfinancial	nonfinancial	ADJ
easat-6030	292	5	firms	firm	NOUN
easat-6030	292	6	'	'	PART
easat-6030	292	7	gearing	gearing	NOUN
easat-6030	292	8	level	level	NOUN
easat-6030	292	9	and	and	CCONJ
easat-6030	292	10	size	size	NOUN
easat-6030	292	11	exert	exert	VERB
easat-6030	292	12	no	no	DET
easat-6030	292	13	significant	significant	ADJ
easat-6030	292	14	change	change	NOUN
easat-6030	292	15	in	in	ADP
easat-6030	292	16	real	real	ADJ
easat-6030	292	17	earnings	earning	NOUN
easat-6030	292	18	management	management	NOUN
easat-6030	292	19	practice	practice	NOUN
easat-6030	292	20	.	.	PUNCT
easat-6030	293	1	the	the	DET
easat-6030	293	2	third	third	ADJ
easat-6030	293	3	control	control	NOUN
easat-6030	293	4	variable	variable	NOUN
easat-6030	293	5	,	,	PUNCT
easat-6030	293	6	foreign	foreign	ADJ
easat-6030	293	7	affiliation	affiliation	NOUN
easat-6030	293	8	(	(	PUNCT
easat-6030	293	9	fa	fa	NOUN
easat-6030	293	10	)	)	PUNCT
easat-6030	293	11	,	,	PUNCT
easat-6030	293	12	has	have	VERB
easat-6030	293	13	an	an	DET
easat-6030	293	14	insignificant	insignificant	ADJ
easat-6030	293	15	negative	negative	ADJ
easat-6030	293	16	relationship	relationship	NOUN
easat-6030	293	17	with	with	ADP
easat-6030	293	18	rem	rem	X
easat-6030	293	19	(	(	PUNCT
easat-6030	293	20	p	p	X
easat-6030	293	21	>	>	X
easat-6030	293	22	0.5	0.5	NUM
easat-6030	293	23	,	,	PUNCT
easat-6030	293	24	and	and	CCONJ
easat-6030	293	25	a	a	DET
easat-6030	293	26	negative	negative	ADJ
easat-6030	293	27	coefficient	coefficient	NOUN
easat-6030	293	28	of	of	ADP
easat-6030	293	29	-0.7556	-0.7556	NOUN
easat-6030	293	30	)	)	PUNCT
easat-6030	293	31	.	.	PUNCT
easat-6030	294	1	the	the	DET
easat-6030	294	2	outcome	outcome	NOUN
easat-6030	294	3	indicates	indicate	VERB
easat-6030	294	4	that	that	SCONJ
easat-6030	294	5	whether	whether	SCONJ
easat-6030	294	6	a	a	DET
easat-6030	294	7	business	business	NOUN
easat-6030	294	8	concern	concern	NOUN
easat-6030	294	9	in	in	ADP
easat-6030	294	10	the	the	DET
easat-6030	294	11	non	non	ADJ
easat-6030	294	12	-	-	ADJ
easat-6030	294	13	financial	financial	ADJ
easat-6030	294	14	sector	sector	NOUN
easat-6030	294	15	is	be	AUX
easat-6030	294	16	affiliated	affiliate	VERB
easat-6030	294	17	with	with	ADP
easat-6030	294	18	an	an	DET
easat-6030	294	19	external	external	ADJ
easat-6030	294	20	or	or	CCONJ
easat-6030	294	21	an	an	DET
easat-6030	294	22	international	international	ADJ
easat-6030	294	23	body	body	NOUN
easat-6030	294	24	does	do	AUX
easat-6030	294	25	not	not	PART
easat-6030	294	26	significantly	significantly	ADV
easat-6030	294	27	determine	determine	VERB
easat-6030	294	28	if	if	SCONJ
easat-6030	294	29	such	such	DET
easat-6030	294	30	a	a	DET
easat-6030	294	31	company	company	NOUN
easat-6030	294	32	would	would	AUX
easat-6030	294	33	engage	engage	VERB
easat-6030	294	34	in	in	ADP
easat-6030	294	35	earnings	earning	NOUN
easat-6030	294	36	management	management	NOUN
easat-6030	294	37	practice	practice	NOUN
easat-6030	294	38	.	.	PUNCT
easat-6030	295	1	generally	generally	ADV
easat-6030	295	2	,	,	PUNCT
easat-6030	295	3	our	our	PRON
easat-6030	295	4	results	result	NOUN
easat-6030	295	5	contradict	contradict	VERB
easat-6030	295	6	the	the	DET
easat-6030	295	7	predominant	predominant	ADJ
easat-6030	295	8	view	view	NOUN
easat-6030	295	9	in	in	ADP
easat-6030	295	10	previous	previous	ADJ
easat-6030	295	11	literature	literature	NOUN
easat-6030	295	12	[	[	PUNCT
easat-6030	295	13	such	such	ADJ
easat-6030	295	14	as	as	ADP
easat-6030	295	15	kwarbai	kwarbai	NOUN
easat-6030	295	16	and	and	CCONJ
easat-6030	295	17	osho	osho	VERB
easat-6030	295	18	[	[	X
easat-6030	295	19	5	5	NUM
easat-6030	295	20	]	]	PUNCT
easat-6030	295	21	and	and	CCONJ
easat-6030	295	22	bello	bello	PROPN
easat-6030	295	23	and	and	CCONJ
easat-6030	295	24	ugoh	ugoh	NOUN
easat-6030	295	25	[	[	X
easat-6030	295	26	18	18	NUM
easat-6030	295	27	]	]	X
easat-6030	295	28	]	]	PUNCT
easat-6030	295	29	.	.	PUNCT
easat-6030	296	1	the	the	DET
easat-6030	296	2	possible	possible	ADJ
easat-6030	296	3	reason	reason	NOUN
easat-6030	296	4	for	for	ADP
easat-6030	296	5	these	these	DET
easat-6030	296	6	diverse	diverse	ADJ
easat-6030	296	7	results	result	NOUN
easat-6030	296	8	could	could	AUX
easat-6030	296	9	be	be	AUX
easat-6030	296	10	due	due	ADJ
easat-6030	296	11	to	to	ADP
easat-6030	296	12	the	the	DET
easat-6030	296	13	different	different	ADJ
easat-6030	296	14	approaches	approach	NOUN
easat-6030	296	15	in	in	ADP
easat-6030	296	16	our	our	PRON
easat-6030	296	17	studies	study	NOUN
easat-6030	296	18	.	.	PUNCT
easat-6030	297	1	while	while	SCONJ
easat-6030	297	2	we	we	PRON
easat-6030	297	3	used	use	VERB
easat-6030	297	4	the	the	DET
easat-6030	297	5	three	three	NUM
easat-6030	297	6	components	component	NOUN
easat-6030	297	7	of	of	ADP
easat-6030	297	8	rem	rem	NOUN
easat-6030	297	9	,	,	PUNCT
easat-6030	297	10	like	like	ADP
easat-6030	297	11	bello	bello	NOUN
easat-6030	297	12	and	and	CCONJ
easat-6030	297	13	ugoh	ugoh	NOUN
easat-6030	298	1	[	[	X
easat-6030	298	2	18	18	NUM
easat-6030	298	3	]	]	PUNCT
easat-6030	298	4	only	only	ADV
easat-6030	298	5	the	the	DET
easat-6030	298	6	cash	cash	NOUN
easat-6030	298	7	flow	flow	NOUN
easat-6030	298	8	from	from	ADP
easat-6030	298	9	the	the	DET
easat-6030	298	10	operation	operation	NOUN
easat-6030	298	11	component	component	NOUN
easat-6030	298	12	was	be	AUX
easat-6030	298	13	used	use	VERB
easat-6030	298	14	by	by	ADP
easat-6030	298	15	kwarbai	kwarbai	NOUN
easat-6030	298	16	and	and	CCONJ
easat-6030	298	17	osho	osho	VERB
easat-6030	299	1	[	[	X
easat-6030	299	2	5	5	NUM
easat-6030	299	3	]	]	PUNCT
easat-6030	299	4	.	.	PUNCT
easat-6030	300	1	also	also	ADV
easat-6030	300	2	,	,	PUNCT
easat-6030	300	3	while	while	SCONJ
easat-6030	300	4	our	our	PRON
easat-6030	300	5	study	study	NOUN
easat-6030	300	6	is	be	AUX
easat-6030	300	7	multi	multi	ADJ
easat-6030	300	8	-	-	NOUN
easat-6030	300	9	sectors	sector	NOUN
easat-6030	300	10	,	,	PUNCT
easat-6030	300	11	theirs	theirs	PRON
easat-6030	300	12	is	be	AUX
easat-6030	300	13	a	a	DET
easat-6030	300	14	mono	mono	NOUN
easat-6030	300	15	sector	sector	NOUN
easat-6030	300	16	(	(	PUNCT
easat-6030	300	17	only	only	ADV
easat-6030	300	18	consumer	consumer	NOUN
easat-6030	300	19	goods	good	NOUN
easat-6030	300	20	companies	company	NOUN
easat-6030	300	21	)	)	PUNCT
easat-6030	300	22	.	.	PUNCT
easat-6030	301	1	although	although	SCONJ
easat-6030	301	2	our	our	PRON
easat-6030	301	3	sample	sample	NOUN
easat-6030	301	4	had	have	VERB
easat-6030	301	5	nearly	nearly	ADV
easat-6030	301	6	double	double	DET
easat-6030	301	7	the	the	DET
easat-6030	301	8	number	number	NOUN
easat-6030	301	9	of	of	ADP
easat-6030	301	10	firms	firm	NOUN
easat-6030	301	11	compared	compare	VERB
easat-6030	301	12	to	to	ADP
easat-6030	301	13	the	the	DET
easat-6030	301	14	previous	previous	ADJ
easat-6030	301	15	research	research	NOUN
easat-6030	301	16	,	,	PUNCT
easat-6030	301	17	our	our	PRON
easat-6030	301	18	firm	firm	ADJ
easat-6030	301	19	-	-	PUNCT
easat-6030	301	20	year	year	NOUN
easat-6030	301	21	observations	observation	NOUN
easat-6030	301	22	extend	extend	VERB
easat-6030	301	23	beyond	beyond	ADP
easat-6030	301	24	their	their	PRON
easat-6030	301	25	maximum	maximum	ADJ
easat-6030	301	26	limit	limit	NOUN
easat-6030	301	27	of	of	ADP
easat-6030	301	28	2019	2019	NUM
easat-6030	301	29	.	.	PUNCT
easat-6030	302	1	584	584	NUM
easat-6030	302	2	edelweiss	edelweiss	PROPN
easat-6030	302	3	applied	apply	VERB
easat-6030	302	4	science	science	NOUN
easat-6030	302	5	and	and	CCONJ
easat-6030	302	6	technology	technology	NOUN
easat-6030	302	7	issn	issn	PROPN
easat-6030	302	8	:	:	PUNCT
easat-6030	302	9	2576	2576	NUM
easat-6030	302	10	-	-	SYM
easat-6030	302	11	8484	8484	NUM
easat-6030	302	12	vol	vol	NOUN
easat-6030	302	13	.	.	PROPN
easat-6030	303	1	9	9	NUM
easat-6030	303	2	,	,	PUNCT
easat-6030	303	3	no	no	INTJ
easat-6030	303	4	.	.	NOUN
easat-6030	303	5	4	4	NUM
easat-6030	303	6	:	:	PUNCT
easat-6030	303	7	574	574	NUM
easat-6030	303	8	-	-	SYM
easat-6030	303	9	587	587	NUM
easat-6030	303	10	,	,	PUNCT
easat-6030	303	11	2025	2025	NUM
easat-6030	303	12	doi	doi	NOUN
easat-6030	303	13	:	:	PUNCT
easat-6030	303	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	303	15	©	©	PROPN
easat-6030	303	16	2025	2025	NUM
easat-6030	303	17	by	by	ADP
easat-6030	303	18	the	the	DET
easat-6030	303	19	authors	author	NOUN
easat-6030	303	20	;	;	PUNCT
easat-6030	303	21	licensee	licensee	PROPN
easat-6030	303	22	learning	learning	NOUN
easat-6030	303	23	gate	gate	NOUN
easat-6030	303	24	5	5	NUM
easat-6030	303	25	.	.	PUNCT
easat-6030	304	1	conclusions	conclusion	NOUN
easat-6030	304	2	and	and	CCONJ
easat-6030	304	3	recommendations	recommendation	NOUN
easat-6030	304	4	consequent	consequent	ADJ
easat-6030	304	5	to	to	ADP
easat-6030	304	6	the	the	DET
easat-6030	304	7	empirical	empirical	ADJ
easat-6030	304	8	results	result	NOUN
easat-6030	304	9	,	,	PUNCT
easat-6030	304	10	we	we	PRON
easat-6030	304	11	established	establish	VERB
easat-6030	304	12	that	that	SCONJ
easat-6030	304	13	the	the	DET
easat-6030	304	14	proxies	proxy	NOUN
easat-6030	304	15	of	of	ADP
easat-6030	304	16	audit	audit	NOUN
easat-6030	304	17	quality	quality	NOUN
easat-6030	304	18	exert	exert	VERB
easat-6030	304	19	insignificant	insignificant	ADJ
easat-6030	304	20	effects	effect	NOUN
easat-6030	304	21	on	on	ADP
easat-6030	304	22	rem	rem	NOUN
easat-6030	304	23	.	.	PUNCT
easat-6030	305	1	thus	thus	ADV
easat-6030	305	2	,	,	PUNCT
easat-6030	305	3	the	the	DET
easat-6030	305	4	big4non	big4non	NOUN
easat-6030	305	5	-	-	PUNCT
easat-6030	305	6	big4	big4	NOUN
easat-6030	305	7	dichotomy	dichotomy	NOUN
easat-6030	305	8	,	,	PUNCT
easat-6030	305	9	quantum	quantum	NOUN
easat-6030	305	10	of	of	ADP
easat-6030	305	11	audit	audit	NOUN
easat-6030	305	12	fees	fee	NOUN
easat-6030	305	13	paid	pay	VERB
easat-6030	305	14	,	,	PUNCT
easat-6030	305	15	length	length	NOUN
easat-6030	305	16	of	of	ADP
easat-6030	305	17	auditor	auditor	NOUN
easat-6030	305	18	-	-	PUNCT
easat-6030	305	19	client	client	NOUN
easat-6030	305	20	relationship	relationship	NOUN
easat-6030	305	21	and	and	CCONJ
easat-6030	305	22	engagement	engagement	NOUN
easat-6030	305	23	of	of	ADP
easat-6030	305	24	industry	industry	NOUN
easat-6030	305	25	-	-	PUNCT
easat-6030	305	26	specialised	specialised	ADJ
easat-6030	305	27	auditor	auditor	NOUN
easat-6030	305	28	would	would	AUX
easat-6030	305	29	not	not	PART
easat-6030	305	30	prevent	prevent	VERB
easat-6030	305	31	nor	nor	CCONJ
easat-6030	305	32	reveal	reveal	VERB
easat-6030	305	33	significantly	significantly	ADV
easat-6030	305	34	the	the	DET
easat-6030	305	35	occurrence	occurrence	NOUN
easat-6030	305	36	of	of	ADP
easat-6030	305	37	rem	rem	X
easat-6030	305	38	in	in	ADP
easat-6030	305	39	the	the	DET
easat-6030	305	40	listed	list	VERB
easat-6030	305	41	non	non	ADJ
easat-6030	305	42	-	-	ADJ
easat-6030	305	43	financial	financial	ADJ
easat-6030	305	44	firm	firm	NOUN
easat-6030	305	45	in	in	ADP
easat-6030	305	46	nigeria	nigeria	PROPN
easat-6030	305	47	.	.	PUNCT
easat-6030	306	1	our	our	PRON
easat-6030	306	2	findings	finding	NOUN
easat-6030	306	3	showed	show	VERB
easat-6030	306	4	that	that	SCONJ
easat-6030	306	5	audit	audit	NOUN
easat-6030	306	6	quality	quality	NOUN
easat-6030	306	7	generally	generally	ADV
easat-6030	306	8	portends	portend	VERB
easat-6030	306	9	no	no	DET
easat-6030	306	10	significant	significant	ADJ
easat-6030	306	11	declining	decline	VERB
easat-6030	306	12	consequence	consequence	NOUN
easat-6030	306	13	on	on	ADP
easat-6030	306	14	real	real	ADJ
easat-6030	306	15	earnings	earning	NOUN
easat-6030	306	16	management	management	NOUN
easat-6030	306	17	practice	practice	NOUN
easat-6030	306	18	in	in	ADP
easat-6030	306	19	listed	list	VERB
easat-6030	306	20	non	non	ADJ
easat-6030	306	21	-	-	ADJ
easat-6030	306	22	financial	financial	ADJ
easat-6030	306	23	firms	firm	NOUN
easat-6030	306	24	in	in	ADP
easat-6030	306	25	nigeria	nigeria	PROPN
easat-6030	306	26	.	.	PUNCT
easat-6030	307	1	therefore	therefore	ADV
easat-6030	307	2	,	,	PUNCT
easat-6030	307	3	audit	audit	NOUN
easat-6030	307	4	firms	firm	NOUN
easat-6030	307	5	should	should	AUX
easat-6030	307	6	pay	pay	VERB
easat-6030	307	7	more	more	ADJ
easat-6030	307	8	attention	attention	NOUN
easat-6030	307	9	to	to	ADP
easat-6030	307	10	organisations	organisation	NOUN
easat-6030	307	11	'	'	PART
easat-6030	307	12	accrual	accrual	ADJ
easat-6030	307	13	earnings	earning	NOUN
easat-6030	307	14	management	management	NOUN
easat-6030	307	15	approach	approach	NOUN
easat-6030	307	16	as	as	ADP
easat-6030	307	17	evidence	evidence	NOUN
easat-6030	307	18	of	of	ADP
easat-6030	307	19	rem	rem	NOUN
easat-6030	307	20	practices	practice	NOUN
easat-6030	307	21	remains	remain	VERB
easat-6030	307	22	anecdotal	anecdotal	ADJ
easat-6030	307	23	.	.	PUNCT
easat-6030	308	1	stakeholders	stakeholder	NOUN
easat-6030	308	2	in	in	ADP
easat-6030	308	3	nigeria	nigeria	PROPN
easat-6030	308	4	interested	interested	ADJ
easat-6030	308	5	in	in	ADP
easat-6030	308	6	listed	list	VERB
easat-6030	308	7	non	non	ADJ
easat-6030	308	8	-	-	ADJ
easat-6030	308	9	financial	financial	ADJ
easat-6030	308	10	organisations	organisation	NOUN
easat-6030	308	11	should	should	AUX
easat-6030	308	12	consider	consider	VERB
easat-6030	308	13	the	the	DET
easat-6030	308	14	engagement	engagement	NOUN
easat-6030	308	15	of	of	ADP
easat-6030	308	16	non	non	ADJ
easat-6030	308	17	-	-	ADJ
easat-6030	308	18	big4	big4	ADJ
easat-6030	308	19	audit	audit	NOUN
easat-6030	308	20	companies	company	NOUN
easat-6030	308	21	to	to	PART
easat-6030	308	22	narrow	narrow	VERB
easat-6030	308	23	the	the	DET
easat-6030	308	24	dominance	dominance	NOUN
easat-6030	308	25	of	of	ADP
easat-6030	308	26	big4	big4	NOUN
easat-6030	308	27	since	since	SCONJ
easat-6030	308	28	“	"	PUNCT
easat-6030	308	29	size	size	NOUN
easat-6030	308	30	does	do	AUX
easat-6030	308	31	not	not	PART
easat-6030	308	32	matter	matter	VERB
easat-6030	308	33	”	"	PUNCT
easat-6030	308	34	in	in	ADP
easat-6030	308	35	achieving	achieve	VERB
easat-6030	308	36	financial	financial	ADJ
easat-6030	308	37	reporting	reporting	NOUN
easat-6030	308	38	quality	quality	NOUN
easat-6030	308	39	.	.	PUNCT
easat-6030	309	1	other	other	ADJ
easat-6030	309	2	factors	factor	NOUN
easat-6030	309	3	could	could	AUX
easat-6030	309	4	be	be	AUX
easat-6030	309	5	considered	consider	VERB
easat-6030	309	6	,	,	PUNCT
easat-6030	309	7	such	such	ADJ
easat-6030	309	8	as	as	ADP
easat-6030	309	9	proper	proper	ADJ
easat-6030	309	10	analysis	analysis	NOUN
easat-6030	309	11	or	or	CCONJ
easat-6030	309	12	background	background	NOUN
easat-6030	309	13	checks	check	NOUN
easat-6030	309	14	of	of	ADP
easat-6030	309	15	non	non	ADJ
easat-6030	309	16	-	-	ADJ
easat-6030	309	17	big4	big4	ADJ
easat-6030	309	18	firms	firm	NOUN
easat-6030	309	19	before	before	ADP
easat-6030	309	20	audit	audit	NOUN
easat-6030	309	21	engagements	engagement	NOUN
easat-6030	309	22	.	.	PUNCT
easat-6030	310	1	further	far	ADV
easat-6030	310	2	,	,	PUNCT
easat-6030	310	3	within	within	ADP
easat-6030	310	4	the	the	DET
easat-6030	310	5	context	context	NOUN
easat-6030	310	6	of	of	ADP
easat-6030	310	7	rem	rem	NOUN
easat-6030	310	8	practices	practice	NOUN
easat-6030	310	9	,	,	PUNCT
easat-6030	310	10	the	the	DET
easat-6030	310	11	industry	industry	NOUN
easat-6030	310	12	expertise	expertise	NOUN
easat-6030	310	13	of	of	ADP
easat-6030	310	14	the	the	DET
easat-6030	310	15	audit	audit	NOUN
easat-6030	310	16	firms	firm	NOUN
easat-6030	310	17	should	should	AUX
easat-6030	310	18	be	be	AUX
easat-6030	310	19	de	de	ADJ
easat-6030	310	20	-	-	VERB
easat-6030	310	21	emphasised	emphasised	ADJ
easat-6030	310	22	in	in	ADP
easat-6030	310	23	uncovering	uncover	VERB
easat-6030	310	24	actual	actual	ADJ
easat-6030	310	25	earnings	earning	NOUN
easat-6030	310	26	management	management	NOUN
easat-6030	310	27	practices	practice	NOUN
easat-6030	310	28	.	.	PUNCT
easat-6030	311	1	at	at	ADP
easat-6030	311	2	the	the	DET
easat-6030	311	3	same	same	ADJ
easat-6030	311	4	time	time	NOUN
easat-6030	311	5	,	,	PUNCT
easat-6030	311	6	future	future	ADJ
easat-6030	311	7	researchers	researcher	NOUN
easat-6030	311	8	should	should	AUX
easat-6030	311	9	focus	focus	VERB
easat-6030	311	10	on	on	ADP
easat-6030	311	11	other	other	ADJ
easat-6030	311	12	sectors	sector	NOUN
easat-6030	311	13	and	and	CCONJ
easat-6030	311	14	control	control	NOUN
easat-6030	311	15	variables	variable	NOUN
easat-6030	311	16	,	,	PUNCT
easat-6030	311	17	such	such	ADJ
easat-6030	311	18	as	as	ADP
easat-6030	311	19	compliance	compliance	NOUN
easat-6030	311	20	with	with	ADP
easat-6030	311	21	corporate	corporate	ADJ
easat-6030	311	22	governance	governance	NOUN
easat-6030	311	23	and	and	CCONJ
easat-6030	311	24	company	company	NOUN
easat-6030	311	25	risk	risk	NOUN
easat-6030	311	26	,	,	PUNCT
easat-6030	311	27	while	while	SCONJ
easat-6030	311	28	researching	research	VERB
easat-6030	311	29	the	the	DET
easat-6030	311	30	link	link	NOUN
easat-6030	311	31	between	between	ADP
easat-6030	311	32	earnings	earning	NOUN
easat-6030	311	33	management	management	NOUN
easat-6030	311	34	practice	practice	NOUN
easat-6030	311	35	and	and	CCONJ
easat-6030	311	36	audit	audit	NOUN
easat-6030	311	37	quality	quality	NOUN
easat-6030	311	38	.	.	PUNCT
easat-6030	312	1	transparency	transparency	NOUN
easat-6030	312	2	:	:	PUNCT
easat-6030	312	3	the	the	DET
easat-6030	312	4	authors	author	NOUN
easat-6030	312	5	confirm	confirm	VERB
easat-6030	312	6	that	that	SCONJ
easat-6030	312	7	the	the	DET
easat-6030	312	8	manuscript	manuscript	NOUN
easat-6030	312	9	is	be	AUX
easat-6030	312	10	an	an	DET
easat-6030	312	11	honest	honest	ADJ
easat-6030	312	12	,	,	PUNCT
easat-6030	312	13	accurate	accurate	ADJ
easat-6030	312	14	,	,	PUNCT
easat-6030	312	15	and	and	CCONJ
easat-6030	312	16	transparent	transparent	ADJ
easat-6030	312	17	account	account	NOUN
easat-6030	312	18	of	of	ADP
easat-6030	312	19	the	the	DET
easat-6030	312	20	study	study	NOUN
easat-6030	312	21	;	;	PUNCT
easat-6030	312	22	that	that	SCONJ
easat-6030	312	23	no	no	DET
easat-6030	312	24	vital	vital	ADJ
easat-6030	312	25	features	feature	NOUN
easat-6030	312	26	of	of	ADP
easat-6030	312	27	the	the	DET
easat-6030	312	28	study	study	NOUN
easat-6030	312	29	have	have	AUX
easat-6030	312	30	been	be	AUX
easat-6030	312	31	omitted	omit	VERB
easat-6030	312	32	;	;	PUNCT
easat-6030	312	33	and	and	CCONJ
easat-6030	312	34	that	that	SCONJ
easat-6030	312	35	any	any	DET
easat-6030	312	36	discrepancies	discrepancy	NOUN
easat-6030	312	37	from	from	ADP
easat-6030	312	38	the	the	DET
easat-6030	312	39	study	study	NOUN
easat-6030	312	40	as	as	SCONJ
easat-6030	312	41	planned	plan	VERB
easat-6030	312	42	have	have	AUX
easat-6030	312	43	been	be	AUX
easat-6030	312	44	explained	explain	VERB
easat-6030	312	45	.	.	PUNCT
easat-6030	313	1	this	this	DET
easat-6030	313	2	study	study	NOUN
easat-6030	313	3	followed	follow	VERB
easat-6030	313	4	all	all	DET
easat-6030	313	5	ethical	ethical	ADJ
easat-6030	313	6	practices	practice	NOUN
easat-6030	313	7	during	during	ADP
easat-6030	313	8	writing	writing	NOUN
easat-6030	313	9	.	.	PUNCT
easat-6030	314	1	copyright	copyright	NOUN
easat-6030	314	2	:	:	PUNCT
easat-6030	314	3	©	©	PROPN
easat-6030	314	4	2025	2025	NUM
easat-6030	314	5	by	by	ADP
easat-6030	314	6	the	the	DET
easat-6030	314	7	authors	author	NOUN
easat-6030	314	8	.	.	PUNCT
easat-6030	315	1	this	this	DET
easat-6030	315	2	open	open	ADJ
easat-6030	315	3	-	-	PUNCT
easat-6030	315	4	access	access	NOUN
easat-6030	315	5	article	article	NOUN
easat-6030	315	6	is	be	AUX
easat-6030	315	7	distributed	distribute	VERB
easat-6030	315	8	under	under	ADP
easat-6030	315	9	the	the	DET
easat-6030	315	10	terms	term	NOUN
easat-6030	315	11	and	and	CCONJ
easat-6030	315	12	conditions	condition	NOUN
easat-6030	315	13	of	of	ADP
easat-6030	315	14	the	the	DET
easat-6030	315	15	creative	creative	ADJ
easat-6030	315	16	commons	common	NOUN
easat-6030	315	17	attribution	attribution	NOUN
easat-6030	315	18	(	(	PUNCT
easat-6030	315	19	cc	cc	NOUN
easat-6030	315	20	by	by	ADP
easat-6030	315	21	)	)	PUNCT
easat-6030	315	22	license	license	NOUN
easat-6030	315	23	(	(	PUNCT
easat-6030	315	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6030	315	25	)	)	PUNCT
easat-6030	315	26	.	.	PUNCT
easat-6030	316	1	references	reference	NOUN
easat-6030	316	2	[	[	X
easat-6030	316	3	1	1	NUM
easat-6030	316	4	]	]	PUNCT
easat-6030	316	5	g.	g.	PROPN
easat-6030	316	6	m.	m.	PROPN
easat-6030	316	7	tyokoso	tyokoso	PROPN
easat-6030	316	8	,	,	PUNCT
easat-6030	316	9	m.	m.	NOUN
easat-6030	316	10	h.	h.	PROPN
easat-6030	316	11	sabari	sabari	PROPN
easat-6030	316	12	,	,	PUNCT
easat-6030	316	13	a.	a.	PROPN
easat-6030	316	14	b.	b.	PROPN
easat-6030	316	15	dogarawa	dogarawa	PROPN
easat-6030	316	16	,	,	PUNCT
easat-6030	316	17	and	and	CCONJ
easat-6030	316	18	h.	h.	PROPN
easat-6030	316	19	ibrahim	ibrahim	PROPN
easat-6030	316	20	,	,	PUNCT
easat-6030	316	21	"	"	PUNCT
easat-6030	316	22	effect	effect	NOUN
easat-6030	316	23	of	of	ADP
easat-6030	316	24	audit	audit	NOUN
easat-6030	316	25	quality	quality	NOUN
easat-6030	316	26	on	on	ADP
easat-6030	316	27	earnings	earning	NOUN
easat-6030	316	28	management	management	NOUN
easat-6030	316	29	of	of	ADP
easat-6030	316	30	listed	list	VERB
easat-6030	316	31	oil	oil	NOUN
easat-6030	316	32	marketing	marketing	NOUN
easat-6030	316	33	companies	company	NOUN
easat-6030	316	34	in	in	ADP
easat-6030	316	35	nigeria	nigeria	PROPN
easat-6030	316	36	,	,	PUNCT
easat-6030	316	37	"	"	PUNCT
easat-6030	316	38	tyokoso	tyokoso	NOUN
easat-6030	316	39	,	,	PUNCT
easat-6030	316	40	gm	gm	PROPN
easat-6030	316	41	,	,	PUNCT
easat-6030	316	42	sabari	sabari	PROPN
easat-6030	316	43	,	,	PUNCT
easat-6030	316	44	mh	mh	PROPN
easat-6030	316	45	,	,	PUNCT
easat-6030	316	46	dogarawa	dogarawa	PROPN
easat-6030	316	47	,	,	PUNCT
easat-6030	316	48	ab	ab	PROPN
easat-6030	316	49	&	&	CCONJ
easat-6030	316	50	ibrahim	ibrahim	PROPN
easat-6030	316	51	,	,	PUNCT
easat-6030	316	52	h.	h.	PROPN
easat-6030	316	53	,	,	PUNCT
easat-6030	316	54	effect	effect	NOUN
easat-6030	316	55	of	of	ADP
easat-6030	316	56	audit	audit	NOUN
easat-6030	316	57	quality	quality	NOUN
easat-6030	316	58	on	on	ADP
easat-6030	316	59	earnings	earning	NOUN
easat-6030	316	60	management	management	NOUN
easat-6030	316	61	of	of	ADP
easat-6030	316	62	listed	list	VERB
easat-6030	316	63	oil	oil	NOUN
easat-6030	316	64	marketing	marketing	NOUN
easat-6030	316	65	companies	company	NOUN
easat-6030	316	66	in	in	ADP
easat-6030	316	67	nigeria	nigeria	PROPN
easat-6030	316	68	.	.	PUNCT
easat-6030	317	1	nigerian	nigerian	PROPN
easat-6030	317	2	journal	journal	PROPN
easat-6030	317	3	of	of	ADP
easat-6030	317	4	accounting	accounting	NOUN
easat-6030	317	5	research	research	NOUN
easat-6030	317	6	,	,	PUNCT
easat-6030	317	7	a	a	DET
easat-6030	317	8	publication	publication	NOUN
easat-6030	317	9	of	of	ADP
easat-6030	317	10	department	department	NOUN
easat-6030	317	11	of	of	ADP
easat-6030	317	12	accounting	accounting	NOUN
easat-6030	317	13	,	,	PUNCT
easat-6030	317	14	ahmadu	ahmadu	PROPN
easat-6030	317	15	bello	bello	PROPN
easat-6030	317	16	university	university	PROPN
easat-6030	317	17	,	,	PUNCT
easat-6030	317	18	zaria	zaria	PROPN
easat-6030	317	19	,	,	PUNCT
easat-6030	317	20	vol	vol	NOUN
easat-6030	317	21	.	.	PROPN
easat-6030	318	1	12	12	NUM
easat-6030	318	2	,	,	PUNCT
easat-6030	318	3	no	no	INTJ
easat-6030	318	4	.	.	NOUN
easat-6030	318	5	1	1	NUM
easat-6030	318	6	,	,	PUNCT
easat-6030	318	7	pp	pp	ADJ
easat-6030	318	8	.	.	PUNCT
easat-6030	319	1	65	65	NUM
easat-6030	319	2	-	-	SYM
easat-6030	319	3	96	96	NUM
easat-6030	319	4	,	,	PUNCT
easat-6030	319	5	2016	2016	NUM
easat-6030	319	6	.	.	PUNCT
easat-6030	320	1	[	[	X
easat-6030	320	2	2	2	NUM
easat-6030	320	3	]	]	PUNCT
easat-6030	320	4	a.	a.	NOUN
easat-6030	320	5	p.	p.	PROPN
easat-6030	320	6	lopes	lopes	PROPN
easat-6030	320	7	,	,	PUNCT
easat-6030	320	8	"	"	PUNCT
easat-6030	320	9	audit	audit	NOUN
easat-6030	320	10	quality	quality	NOUN
easat-6030	320	11	and	and	CCONJ
easat-6030	320	12	earnings	earning	NOUN
easat-6030	320	13	management	management	NOUN
easat-6030	320	14	:	:	PUNCT
easat-6030	320	15	evidence	evidence	NOUN
easat-6030	320	16	from	from	ADP
easat-6030	320	17	portugal	portugal	PROPN
easat-6030	320	18	,	,	PUNCT
easat-6030	320	19	"	"	PUNCT
easat-6030	320	20	athens	athens	PROPN
easat-6030	320	21	journal	journal	PROPN
easat-6030	320	22	of	of	ADP
easat-6030	320	23	business	business	PROPN
easat-6030	320	24	&	&	CCONJ
easat-6030	320	25	economics	economic	NOUN
easat-6030	320	26	,	,	PUNCT
easat-6030	320	27	vol	vol	NOUN
easat-6030	320	28	.	.	PROPN
easat-6030	320	29	4	4	NUM
easat-6030	320	30	,	,	PUNCT
easat-6030	320	31	no	no	INTJ
easat-6030	320	32	.	.	NOUN
easat-6030	320	33	2	2	NUM
easat-6030	320	34	,	,	PUNCT
easat-6030	320	35	pp	pp	ADJ
easat-6030	320	36	.	.	PUNCT
easat-6030	321	1	179	179	NUM
easat-6030	321	2	-	-	SYM
easat-6030	321	3	192	192	NUM
easat-6030	321	4	,	,	PUNCT
easat-6030	321	5	2018	2018	NUM
easat-6030	321	6	.	.	PUNCT
easat-6030	322	1	https://doi:10.30958	https://doi:10.30958	PROPN
easat-6030	322	2	/	/	SYM
easat-6030	322	3	ajbe.4.2.4	ajbe.4.2.4	NOUN
easat-6030	323	1	[	[	X
easat-6030	323	2	3	3	NUM
easat-6030	323	3	]	]	X
easat-6030	323	4	b.	b.	PROPN
easat-6030	323	5	b.	b.	PROPN
easat-6030	323	6	alao	alao	PROPN
easat-6030	323	7	and	and	CCONJ
easat-6030	323	8	o.	o.	PROPN
easat-6030	323	9	l.	l.	PROPN
easat-6030	323	10	gbolagade	gbolagade	PROPN
easat-6030	323	11	,	,	PUNCT
easat-6030	323	12	"	"	PUNCT
easat-6030	323	13	the	the	DET
easat-6030	323	14	influence	influence	NOUN
easat-6030	323	15	of	of	ADP
easat-6030	323	16	audit	audit	NOUN
easat-6030	323	17	quality	quality	NOUN
easat-6030	323	18	on	on	ADP
easat-6030	323	19	earnings	earning	NOUN
easat-6030	323	20	management	management	NOUN
easat-6030	323	21	among	among	ADP
easat-6030	323	22	listed	list	VERB
easat-6030	323	23	oil	oil	NOUN
easat-6030	323	24	and	and	CCONJ
easat-6030	323	25	gas	gas	NOUN
easat-6030	323	26	companies	company	NOUN
easat-6030	323	27	in	in	ADP
easat-6030	323	28	nigeria	nigeria	PROPN
easat-6030	323	29	,	,	PUNCT
easat-6030	323	30	"	"	PUNCT
easat-6030	323	31	international	international	ADJ
easat-6030	323	32	journal	journal	NOUN
easat-6030	323	33	of	of	ADP
easat-6030	323	34	academic	academic	ADJ
easat-6030	323	35	and	and	CCONJ
easat-6030	323	36	applied	applied	ADJ
easat-6030	323	37	research	research	NOUN
easat-6030	323	38	,	,	PUNCT
easat-6030	323	39	issn	issn	PROPN
easat-6030	323	40	,	,	PUNCT
easat-6030	323	41	pp	pp	ADJ
easat-6030	323	42	.	.	PUNCT
easat-6030	324	1	2643	2643	NUM
easat-6030	324	2	-	-	SYM
easat-6030	324	3	9603	9603	NUM
easat-6030	324	4	,	,	PUNCT
easat-6030	324	5	2019	2019	NUM
easat-6030	324	6	.	.	PUNCT
easat-6030	325	1	[	[	X
easat-6030	325	2	4	4	X
easat-6030	325	3	]	]	X
easat-6030	325	4	o.	o.	NOUN
easat-6030	325	5	a.	a.	NOUN
easat-6030	325	6	oyebamiji	oyebamiji	PROPN
easat-6030	325	7	,	,	PUNCT
easat-6030	325	8	"	"	PUNCT
easat-6030	325	9	audit	audit	NOUN
easat-6030	325	10	quality	quality	NOUN
easat-6030	325	11	and	and	CCONJ
easat-6030	325	12	earnings	earning	NOUN
easat-6030	325	13	management	management	NOUN
easat-6030	325	14	of	of	ADP
easat-6030	325	15	selected	select	VERB
easat-6030	325	16	listed	list	VERB
easat-6030	325	17	consumer	consumer	NOUN
easat-6030	325	18	goods	good	NOUN
easat-6030	325	19	firms	firm	NOUN
easat-6030	325	20	in	in	ADP
easat-6030	325	21	nigeria	nigeria	PROPN
easat-6030	325	22	(	(	PUNCT
easat-6030	325	23	20072016	20072016	NUM
easat-6030	325	24	)	)	PUNCT
easat-6030	325	25	,	,	PUNCT
easat-6030	325	26	"	"	PUNCT
easat-6030	325	27	global	global	ADJ
easat-6030	325	28	journal	journal	NOUN
easat-6030	325	29	of	of	ADP
easat-6030	325	30	management	management	NOUN
easat-6030	325	31	and	and	CCONJ
easat-6030	325	32	business	business	NOUN
easat-6030	325	33	research	research	NOUN
easat-6030	325	34	:	:	PUNCT
easat-6030	325	35	d	d	ADP
easat-6030	325	36	accounting	accounting	NOUN
easat-6030	325	37	and	and	CCONJ
easat-6030	325	38	auditing	auditing	NOUN
easat-6030	325	39	,	,	PUNCT
easat-6030	325	40	vol	vol	NOUN
easat-6030	325	41	.	.	PROPN
easat-6030	325	42	20	20	NUM
easat-6030	325	43	,	,	PUNCT
easat-6030	325	44	no	no	INTJ
easat-6030	325	45	.	.	NOUN
easat-6030	325	46	2	2	NUM
easat-6030	325	47	,	,	PUNCT
easat-6030	325	48	2020	2020	NUM
easat-6030	325	49	.	.	PUNCT
easat-6030	326	1	[	[	X
easat-6030	326	2	5	5	X
easat-6030	326	3	]	]	PUNCT
easat-6030	326	4	j.	j.	PROPN
easat-6030	326	5	kwarbai	kwarbai	PROPN
easat-6030	326	6	and	and	CCONJ
easat-6030	326	7	f.	f.	PROPN
easat-6030	326	8	osho	osho	PROPN
easat-6030	326	9	,	,	PUNCT
easat-6030	326	10	"	"	PUNCT
easat-6030	326	11	audit	audit	NOUN
easat-6030	326	12	quality	quality	NOUN
easat-6030	326	13	and	and	CCONJ
easat-6030	326	14	earnings	earning	NOUN
easat-6030	326	15	management	management	NOUN
easat-6030	326	16	of	of	ADP
easat-6030	326	17	listed	list	VERB
easat-6030	326	18	manufacturing	manufacturing	NOUN
easat-6030	326	19	firms	firm	NOUN
easat-6030	326	20	in	in	ADP
easat-6030	326	21	nigeria	nigeria	PROPN
easat-6030	326	22	,	,	PUNCT
easat-6030	326	23	"	"	PUNCT
easat-6030	326	24	babcock	babcock	PROPN
easat-6030	326	25	journal	journal	PROPN
easat-6030	326	26	of	of	ADP
easat-6030	326	27	accounting	accounting	NOUN
easat-6030	326	28	and	and	CCONJ
easat-6030	326	29	finance	finance	NOUN
easat-6030	326	30	,	,	PUNCT
easat-6030	326	31	vol	vol	NOUN
easat-6030	326	32	.	.	PROPN
easat-6030	326	33	1	1	NUM
easat-6030	326	34	,	,	PUNCT
easat-6030	326	35	no	no	INTJ
easat-6030	326	36	.	.	NOUN
easat-6030	326	37	1	1	NUM
easat-6030	326	38	,	,	PUNCT
easat-6030	326	39	pp	pp	ADJ
easat-6030	326	40	.	.	PUNCT
easat-6030	327	1	1	1	NUM
easat-6030	327	2	-	-	SYM
easat-6030	327	3	26	26	NUM
easat-6030	327	4	,	,	PUNCT
easat-6030	327	5	2021	2021	NUM
easat-6030	327	6	.	.	PUNCT
easat-6030	328	1	[	[	X
easat-6030	328	2	6	6	NUM
easat-6030	328	3	]	]	PUNCT
easat-6030	328	4	m.	m.	NOUN
easat-6030	328	5	cameran	cameran	PROPN
easat-6030	328	6	,	,	PUNCT
easat-6030	328	7	a.	a.	NOUN
easat-6030	328	8	prencipe	prencipe	PROPN
easat-6030	328	9	,	,	PUNCT
easat-6030	328	10	and	and	CCONJ
easat-6030	328	11	m.	m.	NOUN
easat-6030	328	12	trombetta	trombetta	PROPN
easat-6030	328	13	,	,	PUNCT
easat-6030	328	14	"	"	PUNCT
easat-6030	328	15	mandatory	mandatory	ADJ
easat-6030	328	16	audit	audit	NOUN
easat-6030	328	17	firm	firm	ADJ
easat-6030	328	18	rotation	rotation	NOUN
easat-6030	328	19	and	and	CCONJ
easat-6030	328	20	audit	audit	NOUN
easat-6030	328	21	quality	quality	NOUN
easat-6030	328	22	,	,	PUNCT
easat-6030	328	23	"	"	PUNCT
easat-6030	328	24	european	european	ADJ
easat-6030	328	25	accounting	accounting	PROPN
easat-6030	328	26	review	review	PROPN
easat-6030	328	27	,	,	PUNCT
easat-6030	328	28	vol	vol	NOUN
easat-6030	328	29	.	.	PROPN
easat-6030	328	30	25	25	NUM
easat-6030	328	31	,	,	PUNCT
easat-6030	328	32	no	no	INTJ
easat-6030	328	33	.	.	NOUN
easat-6030	328	34	1	1	NUM
easat-6030	328	35	,	,	PUNCT
easat-6030	328	36	pp	pp	ADJ
easat-6030	328	37	.	.	PUNCT
easat-6030	329	1	35	35	NUM
easat-6030	329	2	-	-	SYM
easat-6030	329	3	58	58	NUM
easat-6030	329	4	,	,	PUNCT
easat-6030	329	5	2016	2016	NUM
easat-6030	329	6	.	.	PUNCT
easat-6030	330	1	https://doi:10.1080/09638180.2014.921446	https://doi:10.1080/09638180.2014.921446	X
easat-6030	331	1	[	[	X
easat-6030	331	2	7	7	X
easat-6030	331	3	]	]	X
easat-6030	331	4	j.	j.	PROPN
easat-6030	331	5	garcia‐blandon	garcia‐blandon	PROPN
easat-6030	331	6	,	,	PUNCT
easat-6030	331	7	j.	j.	PROPN
easat-6030	331	8	m.	m.	PROPN
easat-6030	331	9	argilés‐bosch	argilés‐bosch	PROPN
easat-6030	331	10	,	,	PUNCT
easat-6030	331	11	and	and	CCONJ
easat-6030	331	12	d.	d.	PROPN
easat-6030	331	13	ravenda	ravenda	PROPN
easat-6030	331	14	,	,	PUNCT
easat-6030	331	15	"	"	PUNCT
easat-6030	331	16	audit	audit	NOUN
easat-6030	331	17	firm	firm	ADJ
easat-6030	331	18	tenure	tenure	NOUN
easat-6030	331	19	and	and	CCONJ
easat-6030	331	20	audit	audit	NOUN
easat-6030	331	21	quality	quality	NOUN
easat-6030	331	22	:	:	PUNCT
easat-6030	331	23	a	a	DET
easat-6030	331	24	cross‐european	cross‐european	PROPN
easat-6030	331	25	study	study	NOUN
easat-6030	331	26	,	,	PUNCT
easat-6030	331	27	"	"	PUNCT
easat-6030	331	28	journal	journal	NOUN
easat-6030	331	29	of	of	ADP
easat-6030	331	30	international	international	ADJ
easat-6030	331	31	financial	financial	ADJ
easat-6030	331	32	management	management	NOUN
easat-6030	331	33	&	&	CCONJ
easat-6030	331	34	accounting	accounting	PROPN
easat-6030	331	35	,	,	PUNCT
easat-6030	331	36	vol	vol	NOUN
easat-6030	331	37	.	.	PROPN
easat-6030	331	38	31	31	NUM
easat-6030	331	39	,	,	PUNCT
easat-6030	331	40	no	no	INTJ
easat-6030	331	41	.	.	NOUN
easat-6030	331	42	1	1	NUM
easat-6030	331	43	,	,	PUNCT
easat-6030	331	44	pp	pp	ADJ
easat-6030	331	45	.	.	PUNCT
easat-6030	331	46	35	35	NUM
easat-6030	331	47	-	-	SYM
easat-6030	331	48	64	64	NUM
easat-6030	331	49	,	,	PUNCT
easat-6030	331	50	2020	2020	NUM
easat-6030	331	51	.	.	PUNCT
easat-6030	332	1	[	[	X
easat-6030	332	2	8	8	NUM
easat-6030	332	3	]	]	X
easat-6030	332	4	p.	p.	PROPN
easat-6030	332	5	mohapatra	mohapatra	PROPN
easat-6030	332	6	,	,	PUNCT
easat-6030	332	7	a.	a.	PROPN
easat-6030	332	8	dayanandan	dayanandan	PROPN
easat-6030	332	9	,	,	PUNCT
easat-6030	332	10	and	and	CCONJ
easat-6030	332	11	s.	s.	PROPN
easat-6030	332	12	kuntluru	kuntluru	PROPN
easat-6030	332	13	,	,	PUNCT
easat-6030	332	14	"	"	PUNCT
easat-6030	332	15	audit	audit	NOUN
easat-6030	332	16	partner	partner	NOUN
easat-6030	332	17	rotation	rotation	NOUN
easat-6030	332	18	,	,	PUNCT
easat-6030	332	19	and	and	CCONJ
easat-6030	332	20	its	its	PRON
easat-6030	332	21	impact	impact	NOUN
easat-6030	332	22	on	on	ADP
easat-6030	332	23	audit	audit	NOUN
easat-6030	332	24	quality	quality	NOUN
easat-6030	332	25	:	:	PUNCT
easat-6030	332	26	evidence	evidence	NOUN
easat-6030	332	27	from	from	ADP
easat-6030	332	28	india	india	PROPN
easat-6030	332	29	,	,	PUNCT
easat-6030	332	30	"	"	PUNCT
easat-6030	332	31	cogent	cogent	NOUN
easat-6030	332	32	economics	economic	NOUN
easat-6030	332	33	&	&	CCONJ
easat-6030	332	34	finance	finance	PROPN
easat-6030	332	35	,	,	PUNCT
easat-6030	332	36	vol	vol	NOUN
easat-6030	332	37	.	.	PROPN
easat-6030	332	38	9	9	NUM
easat-6030	332	39	,	,	PUNCT
easat-6030	332	40	no	no	INTJ
easat-6030	332	41	.	.	NOUN
easat-6030	332	42	1	1	NUM
easat-6030	332	43	,	,	PUNCT
easat-6030	332	44	p.	p.	NOUN
easat-6030	332	45	1938379	1938379	NUM
easat-6030	332	46	,	,	PUNCT
easat-6030	332	47	2021	2021	NUM
easat-6030	332	48	.	.	PUNCT
easat-6030	333	1	https://doi:10.1080/23322039.2021.1938379	https://doi:10.1080/23322039.2021.1938379	PROPN
easat-6030	334	1	[	[	X
easat-6030	334	2	9	9	NUM
easat-6030	334	3	]	]	PUNCT
easat-6030	334	4	m.	m.	NOUN
easat-6030	334	5	oladejo	oladejo	PROPN
easat-6030	334	6	,	,	PUNCT
easat-6030	334	7	s.	s.	PROPN
easat-6030	334	8	yinus	yinus	PROPN
easat-6030	334	9	,	,	PUNCT
easat-6030	334	10	and	and	CCONJ
easat-6030	334	11	t.	t.	PROPN
easat-6030	334	12	sanni	sanni	PROPN
easat-6030	334	13	,	,	PUNCT
easat-6030	334	14	"	"	PUNCT
easat-6030	334	15	an	an	DET
easat-6030	334	16	appraisal	appraisal	NOUN
easat-6030	334	17	of	of	ADP
easat-6030	334	18	the	the	DET
easat-6030	334	19	roles	role	NOUN
easat-6030	334	20	of	of	ADP
easat-6030	334	21	regulatory	regulatory	ADJ
easat-6030	334	22	authorities	authority	NOUN
easat-6030	334	23	on	on	ADP
easat-6030	334	24	external	external	ADJ
easat-6030	334	25	audit	audit	NOUN
easat-6030	334	26	quality	quality	NOUN
easat-6030	334	27	in	in	ADP
easat-6030	334	28	the	the	DET
easat-6030	334	29	nigerian	nigerian	ADJ
easat-6030	334	30	deposit	deposit	NOUN
easat-6030	334	31	money	money	NOUN
easat-6030	334	32	banks	bank	NOUN
easat-6030	334	33	,	,	PUNCT
easat-6030	334	34	"	"	PUNCT
easat-6030	334	35	kiu	kiu	PROPN
easat-6030	334	36	interdisciplinary	interdisciplinary	ADJ
easat-6030	334	37	journal	journal	NOUN
easat-6030	334	38	of	of	ADP
easat-6030	334	39	humanities	humanity	NOUN
easat-6030	334	40	and	and	CCONJ
easat-6030	334	41	social	social	ADJ
easat-6030	334	42	sciences	science	NOUN
easat-6030	334	43	,	,	PUNCT
easat-6030	334	44	vol	vol	NOUN
easat-6030	334	45	.	.	PROPN
easat-6030	334	46	1	1	NUM
easat-6030	334	47	,	,	PUNCT
easat-6030	334	48	no	no	INTJ
easat-6030	334	49	.	.	NOUN
easat-6030	334	50	2	2	NUM
easat-6030	334	51	,	,	PUNCT
easat-6030	334	52	pp	pp	ADJ
easat-6030	334	53	.	.	PUNCT
easat-6030	334	54	211228	211228	NUM
easat-6030	334	55	,	,	PUNCT
easat-6030	334	56	2020	2020	NUM
easat-6030	334	57	.	.	PUNCT
easat-6030	335	1	https://doi:10.59568	https://doi:10.59568	NOUN
easat-6030	335	2	/	/	SYM
easat-6030	335	3	kijhus-2020	kijhus-2020	NOUN
easat-6030	335	4	-	-	PUNCT
easat-6030	335	5	1	1	NUM
easat-6030	335	6	-	-	PUNCT
easat-6030	335	7	2	2	NUM
easat-6030	335	8	-	-	SYM
easat-6030	335	9	15	15	NUM
easat-6030	335	10	[	[	NOUN
easat-6030	335	11	10	10	NUM
easat-6030	335	12	]	]	PUNCT
easat-6030	335	13	s.	s.	PROPN
easat-6030	335	14	troy	troy	PROPN
easat-6030	335	15	,	,	PUNCT
easat-6030	335	16	"	"	PUNCT
easat-6030	335	17	enron	enron	PROPN
easat-6030	335	18	scandal	scandal	NOUN
easat-6030	335	19	:	:	PUNCT
easat-6030	335	20	the	the	DET
easat-6030	335	21	fall	fall	NOUN
easat-6030	335	22	of	of	ADP
easat-6030	335	23	a	a	DET
easat-6030	335	24	wall	wall	PROPN
easat-6030	335	25	street	street	PROPN
easat-6030	335	26	darling	darling	NOUN
easat-6030	335	27	,	,	PUNCT
easat-6030	335	28	"	"	PUNCT
easat-6030	335	29	retrieved	retrieve	VERB
easat-6030	335	30	:	:	PUNCT
easat-6030	335	31	https://www.investopedia.com/updates/enronscandal-summary/	https://www.investopedia.com/updates/enronscandal-summary/	X
easat-6030	335	32	,	,	PUNCT
easat-6030	335	33	2021	2021	NUM
easat-6030	335	34	.	.	PUNCT
easat-6030	336	1	[	[	X
easat-6030	336	2	11	11	NUM
easat-6030	336	3	]	]	X
easat-6030	336	4	g.	g.	PROPN
easat-6030	336	5	corman	corman	PROPN
easat-6030	336	6	et	et	PROPN
easat-6030	336	7	al	al	PROPN
easat-6030	336	8	.	.	PROPN
easat-6030	336	9	,	,	PUNCT
easat-6030	336	10	"	"	PUNCT
easat-6030	336	11	general	general	ADJ
easat-6030	336	12	electric	electric	ADJ
easat-6030	336	13	company	company	NOUN
easat-6030	336	14	:	:	PUNCT
easat-6030	336	15	selected	select	VERB
easat-6030	336	16	applications	application	NOUN
easat-6030	336	17	of	of	ADP
easat-6030	336	18	ceramics	ceramic	NOUN
easat-6030	336	19	and	and	CCONJ
easat-6030	336	20	composite	composite	ADJ
easat-6030	336	21	materials	material	NOUN
easat-6030	336	22	,	,	PUNCT
easat-6030	336	23	"	"	PUNCT
easat-6030	336	24	materials	material	NOUN
easat-6030	336	25	research	research	NOUN
easat-6030	336	26	for	for	ADP
easat-6030	336	27	manufacturing	manufacturing	NOUN
easat-6030	336	28	:	:	PUNCT
easat-6030	336	29	an	an	DET
easat-6030	336	30	industrial	industrial	ADJ
easat-6030	336	31	perspective	perspective	NOUN
easat-6030	336	32	of	of	ADP
easat-6030	336	33	turning	turn	VERB
easat-6030	336	34	materials	material	NOUN
easat-6030	336	35	into	into	ADP
easat-6030	336	36	new	new	ADJ
easat-6030	336	37	products	product	NOUN
easat-6030	336	38	,	,	PUNCT
easat-6030	336	39	pp	pp	ADV
easat-6030	336	40	.	.	PUNCT
easat-6030	336	41	59	59	NUM
easat-6030	336	42	-	-	SYM
easat-6030	336	43	91	91	NUM
easat-6030	336	44	,	,	PUNCT
easat-6030	336	45	2016	2016	NUM
easat-6030	336	46	.	.	PUNCT
easat-6030	337	1	[	[	X
easat-6030	337	2	12	12	NUM
easat-6030	337	3	]	]	X
easat-6030	337	4	c.	c.	PROPN
easat-6030	337	5	h.	h.	PROPN
easat-6030	337	6	kemmerer	kemmerer	PROPN
easat-6030	337	7	and	and	CCONJ
easat-6030	337	8	t.	t.	PROPN
easat-6030	337	9	j.	j.	PROPN
easat-6030	337	10	shawver	shawver	PROPN
easat-6030	337	11	,	,	PUNCT
easat-6030	337	12	"	"	PUNCT
easat-6030	337	13	tyco	tyco	NOUN
easat-6030	337	14	:	:	PUNCT
easat-6030	337	15	a	a	DET
easat-6030	337	16	top	top	ADJ
easat-6030	337	17	-	-	PUNCT
easat-6030	337	18	down	down	ADP
easat-6030	337	19	approach	approach	NOUN
easat-6030	337	20	to	to	ADP
easat-6030	337	21	ethical	ethical	ADJ
easat-6030	337	22	failure	failure	NOUN
easat-6030	337	23	,	,	PUNCT
easat-6030	337	24	"	"	PUNCT
easat-6030	337	25	available	available	ADJ
easat-6030	337	26	at	at	ADP
easat-6030	337	27	ssrn	ssrn	NOUN
easat-6030	337	28	1010558	1010558	NUM
easat-6030	337	29	,	,	PUNCT
easat-6030	337	30	2007	2007	NUM
easat-6030	337	31	.	.	PUNCT
easat-6030	338	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-6030	338	2	https://doi:10.30958	https://doi:10.30958	PROPN
easat-6030	338	3	/	/	SYM
easat-6030	338	4	ajbe.4.2.4	ajbe.4.2.4	PROPN
easat-6030	338	5	https://doi:10.1080/09638180.2014.921446	https://doi:10.1080/09638180.2014.921446	PROPN
easat-6030	338	6	https://doi:10.1080/23322039.2021.1938379	https://doi:10.1080/23322039.2021.1938379	PROPN
easat-6030	338	7	https://doi:10.59568	https://doi:10.59568	PROPN
easat-6030	338	8	/	/	SYM
easat-6030	338	9	kijhus-2020	kijhus-2020	NOUN
easat-6030	338	10	-	-	PUNCT
easat-6030	338	11	1	1	NUM
easat-6030	338	12	-	-	PUNCT
easat-6030	338	13	2	2	NUM
easat-6030	338	14	-	-	SYM
easat-6030	338	15	15	15	NUM
easat-6030	338	16	https://www.investopedia.com/updates/enron-scandal-summary/	https://www.investopedia.com/updates/enron-scandal-summary/	PROPN
easat-6030	338	17	https://www.investopedia.com/updates/enron-scandal-summary/	https://www.investopedia.com/updates/enron-scandal-summary/	NOUN
easat-6030	338	18	585	585	NUM
easat-6030	338	19	edelweiss	edelweiss	PROPN
easat-6030	338	20	applied	apply	VERB
easat-6030	338	21	science	science	NOUN
easat-6030	338	22	and	and	CCONJ
easat-6030	338	23	technology	technology	NOUN
easat-6030	338	24	issn	issn	PROPN
easat-6030	338	25	:	:	PUNCT
easat-6030	338	26	2576	2576	NUM
easat-6030	338	27	-	-	SYM
easat-6030	338	28	8484	8484	NUM
easat-6030	338	29	vol	vol	NOUN
easat-6030	338	30	.	.	PROPN
easat-6030	339	1	9	9	NUM
easat-6030	339	2	,	,	PUNCT
easat-6030	339	3	no	no	INTJ
easat-6030	339	4	.	.	NOUN
easat-6030	339	5	4	4	NUM
easat-6030	339	6	:	:	PUNCT
easat-6030	339	7	574	574	NUM
easat-6030	339	8	-	-	SYM
easat-6030	339	9	587	587	NUM
easat-6030	339	10	,	,	PUNCT
easat-6030	339	11	2025	2025	NUM
easat-6030	339	12	doi	doi	NOUN
easat-6030	339	13	:	:	PUNCT
easat-6030	339	14	10.55214/25768484.v9i4.6030	10.55214/25768484.v9i4.6030	NUM
easat-6030	339	15	©	©	PROPN
easat-6030	339	16	2025	2025	NUM
easat-6030	339	17	by	by	ADP
easat-6030	339	18	the	the	DET
easat-6030	339	19	authors	author	NOUN
easat-6030	339	20	;	;	PUNCT
easat-6030	339	21	licensee	licensee	PROPN
easat-6030	339	22	learning	learning	NOUN
easat-6030	339	23	gate	gate	NOUN
easat-6030	340	1	[	[	X
easat-6030	340	2	13	13	NUM
easat-6030	340	3	]	]	PUNCT
easat-6030	340	4	j.	j.	PROPN
easat-6030	340	5	c.	c.	PROPN
easat-6030	340	6	coffee	coffee	PROPN
easat-6030	340	7	jr	jr	PROPN
easat-6030	340	8	,	,	PUNCT
easat-6030	340	9	"	"	PUNCT
easat-6030	340	10	understanding	understand	VERB
easat-6030	340	11	enron	enron	PROPN
easat-6030	340	12	:	:	PUNCT
easat-6030	340	13	"	"	PUNCT
easat-6030	340	14	it	it	PRON
easat-6030	340	15	's	be	AUX
easat-6030	340	16	about	about	ADP
easat-6030	340	17	the	the	DET
easat-6030	340	18	gatekeepers	gatekeeper	NOUN
easat-6030	340	19	,	,	PUNCT
easat-6030	340	20	stupid	stupid	ADJ
easat-6030	340	21	"	"	PUNCT
easat-6030	340	22	,	,	PUNCT
easat-6030	340	23	"	"	PUNCT
easat-6030	340	24	bus	bus	NOUN
easat-6030	340	25	.	.	PUNCT
easat-6030	341	1	law	law	NOUN
easat-6030	341	2	,	,	PUNCT
easat-6030	341	3	vol	vol	NOUN
easat-6030	341	4	.	.	PROPN
easat-6030	341	5	57	57	NUM
easat-6030	341	6	,	,	PUNCT
easat-6030	341	7	p.	p.	NOUN
easat-6030	341	8	1403	1403	NUM
easat-6030	341	9	,	,	PUNCT
easat-6030	341	10	2001	2001	NUM
easat-6030	341	11	.	.	PUNCT
easat-6030	342	1	[	[	X
easat-6030	342	2	14	14	NUM
easat-6030	342	3	]	]	X
easat-6030	342	4	h.	h.	PROPN
easat-6030	342	5	bala	bala	PROPN
easat-6030	342	6	and	and	CCONJ
easat-6030	342	7	g.	g.	PROPN
easat-6030	342	8	b.	b.	PROPN
easat-6030	342	9	kumai	kumai	PROPN
easat-6030	342	10	,	,	PUNCT
easat-6030	342	11	"	"	PUNCT
easat-6030	342	12	audit	audit	NOUN
easat-6030	342	13	committee	committee	NOUN
easat-6030	342	14	characteristics	characteristic	NOUN
easat-6030	342	15	and	and	CCONJ
easat-6030	342	16	earnings	earning	NOUN
easat-6030	342	17	quality	quality	NOUN
easat-6030	342	18	of	of	ADP
easat-6030	342	19	listed	list	VERB
easat-6030	342	20	food	food	NOUN
easat-6030	342	21	and	and	CCONJ
easat-6030	342	22	beverages	beverage	NOUN
easat-6030	342	23	firms	firm	NOUN
easat-6030	342	24	in	in	ADP
easat-6030	342	25	nigeria	nigeria	PROPN
easat-6030	342	26	,	,	PUNCT
easat-6030	342	27	"	"	PUNCT
easat-6030	342	28	international	international	ADJ
easat-6030	342	29	journal	journal	NOUN
easat-6030	342	30	of	of	ADP
easat-6030	342	31	accounting	accounting	NOUN
easat-6030	342	32	,	,	PUNCT
easat-6030	342	33	auditing	auditing	NOUN
easat-6030	342	34	and	and	CCONJ
easat-6030	342	35	taxation	taxation	NOUN
easat-6030	342	36	,	,	PUNCT
easat-6030	342	37	vol	vol	NOUN
easat-6030	342	38	.	.	PROPN
easat-6030	342	39	2	2	NUM
easat-6030	342	40	,	,	PUNCT
easat-6030	342	41	no	no	INTJ
easat-6030	342	42	.	.	NOUN
easat-6030	342	43	8	8	NUM
easat-6030	342	44	,	,	PUNCT
easat-6030	342	45	pp	pp	ADJ
easat-6030	342	46	.	.	PUNCT
easat-6030	343	1	216	216	NUM
easat-6030	343	2	-	-	SYM
easat-6030	343	3	227	227	NUM
easat-6030	343	4	,	,	PUNCT
easat-6030	343	5	2015	2015	NUM
easat-6030	343	6	.	.	PUNCT
easat-6030	344	1	[	[	X
easat-6030	344	2	15	15	NUM
easat-6030	344	3	]	]	PUNCT
easat-6030	344	4	a.	a.	NOUN
easat-6030	344	5	madawaki	madawaki	NOUN
easat-6030	344	6	and	and	CCONJ
easat-6030	344	7	n.	n.	PROPN
easat-6030	344	8	a.	a.	NOUN
easat-6030	344	9	amran	amran	PROPN
easat-6030	344	10	,	,	PUNCT
easat-6030	344	11	"	"	PUNCT
easat-6030	344	12	audit	audit	NOUN
easat-6030	344	13	committee	committee	NOUN
easat-6030	344	14	characteristics	characteristic	NOUN
easat-6030	344	15	and	and	CCONJ
easat-6030	344	16	financial	financial	ADJ
easat-6030	344	17	reporting	reporting	NOUN
easat-6030	344	18	quality	quality	NOUN
easat-6030	344	19	:	:	PUNCT
easat-6030	344	20	evidence	evidence	NOUN
easat-6030	344	21	from	from	ADP
easat-6030	344	22	nigerian	nigerian	ADJ
easat-6030	344	23	listed	list	VERB
easat-6030	344	24	companies	company	NOUN
easat-6030	344	25	,	,	PUNCT
easat-6030	344	26	"	"	PUNCT
easat-6030	344	27	terengganu	terengganu	PROPN
easat-6030	344	28	international	international	PROPN
easat-6030	344	29	finance	finance	PROPN
easat-6030	344	30	and	and	CCONJ
easat-6030	344	31	economics	economic	NOUN
easat-6030	344	32	journal	journal	NOUN
easat-6030	344	33	,	,	PUNCT
easat-6030	344	34	vol	vol	NOUN
easat-6030	344	35	.	.	PROPN
easat-6030	345	1	3	3	NUM
easat-6030	345	2	,	,	PUNCT
easat-6030	345	3	no	no	INTJ
easat-6030	345	4	.	.	NOUN
easat-6030	345	5	1	1	NUM
easat-6030	345	6	,	,	PUNCT
easat-6030	345	7	pp	pp	ADJ
easat-6030	345	8	.	.	PUNCT
easat-6030	346	1	30	30	NUM
easat-6030	346	2	-	-	SYM
easat-6030	346	3	37	37	NUM
easat-6030	346	4	,	,	PUNCT
easat-6030	346	5	2017	2017	NUM
easat-6030	346	6	.	.	PUNCT
easat-6030	347	1	[	[	X
easat-6030	347	2	16	16	NUM
easat-6030	347	3	]	]	X
easat-6030	347	4	i.	i.	PROPN
easat-6030	347	5	alhassan	alhassan	PROPN
easat-6030	347	6	,	,	PUNCT
easat-6030	347	7	i.	i.	PROPN
easat-6030	347	8	a.	a.	PROPN
easat-6030	347	9	gololo	gololo	PROPN
easat-6030	347	10	,	,	PUNCT
easat-6030	347	11	and	and	CCONJ
easat-6030	347	12	k.	k.	PROPN
easat-6030	347	13	a.	a.	PROPN
easat-6030	347	14	islam	islam	PROPN
easat-6030	347	15	,	,	PUNCT
easat-6030	347	16	"	"	PUNCT
easat-6030	347	17	audit	audit	NOUN
easat-6030	347	18	committee	committee	NOUN
easat-6030	347	19	and	and	CCONJ
easat-6030	347	20	earnings	earning	NOUN
easat-6030	347	21	management	management	NOUN
easat-6030	347	22	in	in	ADP
easat-6030	347	23	quoted	quote	VERB
easat-6030	347	24	manufacturing	manufacturing	NOUN
easat-6030	347	25	firms	firm	NOUN
easat-6030	347	26	in	in	ADP
easat-6030	347	27	nigeria	nigeria	PROPN
easat-6030	347	28	,	,	PUNCT
easat-6030	347	29	"	"	PUNCT
easat-6030	347	30	the	the	DET
easat-6030	347	31	millennium	millennium	PROPN
easat-6030	347	32	university	university	PROPN
easat-6030	347	33	journal	journal	NOUN
easat-6030	347	34	,	,	PUNCT
easat-6030	347	35	vol	vol	NOUN
easat-6030	347	36	.	.	PROPN
easat-6030	348	1	4	4	NUM
easat-6030	348	2	,	,	PUNCT
easat-6030	348	3	no	no	INTJ
easat-6030	348	4	.	.	NOUN
easat-6030	348	5	1	1	NUM
easat-6030	348	6	,	,	PUNCT
easat-6030	348	7	pp	pp	ADJ
easat-6030	348	8	.	.	PUNCT
easat-6030	349	1	45	45	NUM
easat-6030	349	2	-	-	SYM
easat-6030	349	3	55	55	NUM
easat-6030	349	4	,	,	PUNCT
easat-6030	349	5	2019	2019	NUM
easat-6030	349	6	.	.	PUNCT
easat-6030	350	1	[	[	X
easat-6030	350	2	17	17	NUM
easat-6030	350	3	]	]	PUNCT
easat-6030	350	4	a.	a.	NOUN
easat-6030	350	5	abubakar	abubakar	PROPN
easat-6030	350	6	,	,	PUNCT
easat-6030	350	7	s.	s.	PROPN
easat-6030	350	8	a.	a.	NOUN
easat-6030	350	9	mazadu	mazadu	PROPN
easat-6030	350	10	,	,	PUNCT
easat-6030	350	11	and	and	CCONJ
easat-6030	350	12	a.	a.	NOUN
easat-6030	350	13	m.	m.	PROPN
easat-6030	350	14	yusuf	yusuf	PROPN
easat-6030	350	15	,	,	PUNCT
easat-6030	350	16	"	"	PUNCT
easat-6030	350	17	audit	audit	NOUN
easat-6030	350	18	quality	quality	NOUN
easat-6030	350	19	and	and	CCONJ
easat-6030	350	20	earning	earn	VERB
easat-6030	350	21	management	management	NOUN
easat-6030	350	22	of	of	ADP
easat-6030	350	23	listed	list	VERB
easat-6030	350	24	insurance	insurance	NOUN
easat-6030	350	25	companies	company	NOUN
easat-6030	350	26	in	in	ADP
easat-6030	350	27	nigeria	nigeria	PROPN
easat-6030	350	28	,	,	PUNCT
easat-6030	350	29	"	"	PUNCT
easat-6030	350	30	gusau	gusau	ADJ
easat-6030	350	31	journal	journal	NOUN
easat-6030	350	32	of	of	ADP
easat-6030	350	33	accounting	accounting	NOUN
easat-6030	350	34	and	and	CCONJ
easat-6030	350	35	finance	finance	NOUN
easat-6030	350	36	,	,	PUNCT
easat-6030	350	37	vol	vol	NOUN
easat-6030	350	38	.	.	PROPN
easat-6030	350	39	1	1	NUM
easat-6030	350	40	,	,	PUNCT
easat-6030	350	41	no	no	INTJ
easat-6030	350	42	.	.	NOUN
easat-6030	350	43	1	1	NUM
easat-6030	350	44	,	,	PUNCT
easat-6030	350	45	pp	pp	ADJ
easat-6030	350	46	.	.	PUNCT
easat-6030	351	1	116	116	NUM
easat-6030	351	2	-	-	SYM
easat-6030	351	3	129	129	NUM
easat-6030	351	4	,	,	PUNCT
easat-6030	351	5	2020	2020	NUM
easat-6030	351	6	.	.	PUNCT
easat-6030	352	1	[	[	X
easat-6030	352	2	18	18	NUM
easat-6030	352	3	]	]	PUNCT
easat-6030	352	4	m.	m.	PROPN
easat-6030	352	5	b.	b.	PROPN
easat-6030	352	6	bello	bello	PROPN
easat-6030	352	7	and	and	CCONJ
easat-6030	352	8	t.	t.	PROPN
easat-6030	352	9	t.	t.	PROPN
easat-6030	352	10	ugoh	ugoh	PROPN
easat-6030	352	11	,	,	PUNCT
easat-6030	352	12	"	"	PUNCT
easat-6030	352	13	effect	effect	NOUN
easat-6030	352	14	of	of	ADP
easat-6030	352	15	audit	audit	NOUN
easat-6030	352	16	committee	committee	NOUN
easat-6030	352	17	expertise	expertise	NOUN
easat-6030	352	18	on	on	ADP
easat-6030	352	19	the	the	DET
easat-6030	352	20	relationship	relationship	NOUN
easat-6030	352	21	between	between	ADP
easat-6030	352	22	audit	audit	NOUN
easat-6030	352	23	quality	quality	NOUN
easat-6030	352	24	and	and	CCONJ
easat-6030	352	25	earnings	earning	NOUN
easat-6030	352	26	management	management	NOUN
easat-6030	352	27	of	of	ADP
easat-6030	352	28	consumer	consumer	NOUN
easat-6030	352	29	goods	good	NOUN
easat-6030	352	30	firms	firm	NOUN
easat-6030	352	31	in	in	ADP
easat-6030	352	32	nigeria	nigeria	PROPN
easat-6030	352	33	,	,	PUNCT
easat-6030	352	34	"	"	PUNCT
easat-6030	352	35	lafia	lafia	PROPN
easat-6030	352	36	journal	journal	NOUN
easat-6030	352	37	of	of	ADP
easat-6030	352	38	economics	economic	NOUN
easat-6030	352	39	and	and	CCONJ
easat-6030	352	40	management	management	NOUN
easat-6030	352	41	sciences	science	NOUN
easat-6030	352	42	,	,	PUNCT
easat-6030	352	43	vol	vol	NOUN
easat-6030	352	44	.	.	PROPN
easat-6030	352	45	6	6	NUM
easat-6030	352	46	,	,	PUNCT
easat-6030	352	47	no	no	INTJ
easat-6030	352	48	.	.	NOUN
easat-6030	352	49	1	1	NUM
easat-6030	352	50	,	,	PUNCT
easat-6030	352	51	pp	pp	ADJ
easat-6030	352	52	.	.	PUNCT
easat-6030	353	1	32	32	NUM
easat-6030	353	2	-	-	SYM
easat-6030	353	3	46	46	NUM
easat-6030	353	4	,	,	PUNCT
easat-6030	353	5	2021	2021	NUM
easat-6030	353	6	.	.	PUNCT
easat-6030	354	1	[	[	X
easat-6030	354	2	19	19	NUM
easat-6030	354	3	]	]	PUNCT
easat-6030	354	4	a.	a.	NOUN
easat-6030	354	5	ozcan	ozcan	PROPN
easat-6030	354	6	,	,	PUNCT
easat-6030	354	7	"	"	PUNCT
easat-6030	354	8	audit	audit	NOUN
easat-6030	354	9	quality	quality	NOUN
easat-6030	354	10	and	and	CCONJ
easat-6030	354	11	earnings	earning	NOUN
easat-6030	354	12	management	management	NOUN
easat-6030	354	13	:	:	PUNCT
easat-6030	354	14	evidence	evidence	NOUN
easat-6030	354	15	from	from	ADP
easat-6030	354	16	turkey	turkey	NOUN
easat-6030	354	17	,	,	PUNCT
easat-6030	354	18	"	"	PUNCT
easat-6030	354	19	uluslararası	uluslararası	PROPN
easat-6030	354	20	iktisadi	iktisadi	NOUN
easat-6030	354	21	ve	ve	AUX
easat-6030	354	22	idari	idari	PROPN
easat-6030	354	23	incelemeler	incelemeler	NOUN
easat-6030	354	24	dergisi	dergisi	PROPN
easat-6030	354	25	,	,	PUNCT
easat-6030	354	26	vol	vol	NOUN
easat-6030	354	27	.	.	PROPN
easat-6030	354	28	69	69	NUM
easat-6030	354	29	,	,	PUNCT
easat-6030	354	30	no	no	INTJ
easat-6030	354	31	.	.	NOUN
easat-6030	354	32	1	1	NUM
easat-6030	354	33	,	,	PUNCT
easat-6030	354	34	pp	pp	ADJ
easat-6030	354	35	.	.	PUNCT
easat-6030	355	1	67	67	NUM
easat-6030	355	2	-	-	SYM
easat-6030	355	3	78	78	NUM
easat-6030	355	4	,	,	PUNCT
easat-6030	355	5	2019	2019	NUM
easat-6030	355	6	.	.	PUNCT
easat-6030	356	1	https://doi:10.18092	https://doi:10.18092	NOUN
easat-6030	356	2	/	/	SYM
easat-6030	357	1	ulikidince.464537	ulikidince.464537	PROPN
easat-6030	358	1	[	[	X
easat-6030	358	2	20	20	NUM
easat-6030	358	3	]	]	PUNCT
easat-6030	358	4	g.	g.	PROPN
easat-6030	358	5	ceccobelli	ceccobelli	PROPN
easat-6030	358	6	and	and	CCONJ
easat-6030	358	7	a.	a.	NOUN
easat-6030	358	8	giosi	giosi	PROPN
easat-6030	358	9	,	,	PUNCT
easat-6030	358	10	"	"	PUNCT
easat-6030	358	11	earnings	earning	NOUN
easat-6030	358	12	management	management	NOUN
easat-6030	358	13	practices	practice	NOUN
easat-6030	358	14	in	in	ADP
easat-6030	358	15	the	the	DET
easat-6030	358	16	banking	banking	NOUN
easat-6030	358	17	industry	industry	NOUN
easat-6030	358	18	:	:	PUNCT
easat-6030	358	19	the	the	DET
easat-6030	358	20	role	role	NOUN
easat-6030	358	21	of	of	ADP
easat-6030	358	22	bank	bank	NOUN
easat-6030	358	23	regulation	regulation	NOUN
easat-6030	358	24	and	and	CCONJ
easat-6030	358	25	supervision	supervision	NOUN
easat-6030	358	26	,	,	PUNCT
easat-6030	358	27	"	"	PUNCT
easat-6030	358	28	corporate	corporate	ADJ
easat-6030	358	29	governance	governance	NOUN
easat-6030	358	30	:	:	PUNCT
easat-6030	358	31	search	search	NOUN
easat-6030	358	32	for	for	ADP
easat-6030	358	33	the	the	DET
easat-6030	358	34	advanced	advanced	ADJ
easat-6030	358	35	practices	practice	NOUN
easat-6030	358	36	,	,	PUNCT
easat-6030	358	37	vol	vol	NOUN
easat-6030	358	38	.	.	PROPN
easat-6030	359	1	6	6	NUM
easat-6030	359	2	,	,	PUNCT
easat-6030	359	3	no	no	INTJ
easat-6030	359	4	.	.	NOUN
easat-6030	359	5	1	1	NUM
easat-6030	359	6	,	,	PUNCT
easat-6030	359	7	pp	pp	ADJ
easat-6030	359	8	.	.	PUNCT
easat-6030	360	1	193	193	NUM
easat-6030	360	2	-	-	SYM
easat-6030	360	3	214	214	NUM
easat-6030	360	4	,	,	PUNCT
easat-6030	360	5	2019	2019	NUM
easat-6030	360	6	.	.	PUNCT
easat-6030	361	1	https://doi:10.22495	https://doi:10.22495	ADV
easat-6030	361	2	/	/	SYM
easat-6030	361	3	cpr19p10	cpr19p10	PROPN
easat-6030	361	4	[	[	X
easat-6030	361	5	21	21	NUM
easat-6030	361	6	]	]	PUNCT
easat-6030	361	7	a.	a.	NOUN
easat-6030	361	8	umoren	umoren	PROPN
easat-6030	361	9	,	,	PUNCT
easat-6030	361	10	i.	i.	PROPN
easat-6030	361	11	ikpantan	ikpantan	PROPN
easat-6030	361	12	,	,	PUNCT
easat-6030	361	13	and	and	CCONJ
easat-6030	361	14	d.	d.	PROPN
easat-6030	361	15	ededeh	ededeh	PROPN
easat-6030	361	16	,	,	PUNCT
easat-6030	361	17	"	"	PUNCT
easat-6030	361	18	earnings	earning	NOUN
easat-6030	361	19	management	management	NOUN
easat-6030	361	20	and	and	CCONJ
easat-6030	361	21	financial	financial	ADJ
easat-6030	361	22	performance	performance	NOUN
easat-6030	361	23	of	of	ADP
easat-6030	361	24	deposit	deposit	NOUN
easat-6030	361	25	money	money	NOUN
easat-6030	361	26	banks	bank	NOUN
easat-6030	361	27	in	in	ADP
easat-6030	361	28	nigeria	nigeria	PROPN
easat-6030	361	29	,	,	PUNCT
easat-6030	361	30	"	"	PUNCT
easat-6030	361	31	research	research	NOUN
easat-6030	361	32	journal	journal	NOUN
easat-6030	361	33	of	of	ADP
easat-6030	361	34	finance	finance	NOUN
easat-6030	361	35	and	and	CCONJ
easat-6030	361	36	accounting	accounting	NOUN
easat-6030	361	37	,	,	PUNCT
easat-6030	361	38	vol	vol	NOUN
easat-6030	361	39	.	.	NOUN
easat-6030	362	1	9	9	NUM
easat-6030	362	2	,	,	PUNCT
easat-6030	362	3	no	no	INTJ
easat-6030	362	4	.	.	NOUN
easat-6030	362	5	22	22	NUM
easat-6030	362	6	,	,	PUNCT
easat-6030	362	7	pp	pp	ADJ
easat-6030	362	8	.	.	PUNCT
easat-6030	363	1	94	94	NUM
easat-6030	363	2	-	-	SYM
easat-6030	363	3	100	100	NUM
easat-6030	363	4	,	,	PUNCT
easat-6030	363	5	2018	2018	NUM
easat-6030	363	6	.	.	PUNCT
easat-6030	364	1	[	[	X
easat-6030	364	2	22	22	NUM
easat-6030	364	3	]	]	PUNCT
easat-6030	364	4	h.	h.	PROPN
easat-6030	364	5	saidu	saidu	PROPN
easat-6030	364	6	,	,	PUNCT
easat-6030	364	7	o.	o.	PROPN
easat-6030	364	8	ibrahim	ibrahim	PROPN
easat-6030	364	9	,	,	PUNCT
easat-6030	364	10	and	and	CCONJ
easat-6030	364	11	j.	j.	PROPN
easat-6030	364	12	muktar	muktar	PROPN
easat-6030	364	13	,	,	PUNCT
easat-6030	364	14	"	"	PUNCT
easat-6030	364	15	the	the	DET
easat-6030	364	16	impact	impact	NOUN
easat-6030	364	17	of	of	ADP
easat-6030	364	18	earnings	earning	NOUN
easat-6030	364	19	management	management	NOUN
easat-6030	364	20	on	on	ADP
easat-6030	364	21	financial	financial	ADJ
easat-6030	364	22	performance	performance	NOUN
easat-6030	364	23	of	of	ADP
easat-6030	364	24	listed	list	VERB
easat-6030	364	25	deposit	deposit	NOUN
easat-6030	364	26	money	money	NOUN
easat-6030	364	27	banks	bank	NOUN
easat-6030	364	28	in	in	ADP
easat-6030	364	29	nigeria	nigeria	PROPN
easat-6030	364	30	,	,	PUNCT
easat-6030	364	31	"	"	PUNCT
easat-6030	364	32	journal	journal	NOUN
easat-6030	364	33	of	of	ADP
easat-6030	364	34	accounting	accounting	NOUN
easat-6030	364	35	and	and	CCONJ
easat-6030	364	36	financial	financial	ADJ
easat-6030	364	37	management	management	NOUN
easat-6030	364	38	,	,	PUNCT
easat-6030	364	39	vol	vol	NOUN
easat-6030	364	40	.	.	PROPN
easat-6030	365	1	3	3	NUM
easat-6030	365	2	,	,	PUNCT
easat-6030	365	3	no	no	INTJ
easat-6030	365	4	.	.	NOUN
easat-6030	365	5	2	2	NUM
easat-6030	365	6	,	,	PUNCT
easat-6030	365	7	pp	pp	ADJ
easat-6030	365	8	.	.	PUNCT
easat-6030	366	1	39	39	NUM
easat-6030	366	2	-	-	SYM
easat-6030	366	3	50	50	NUM
easat-6030	366	4	,	,	PUNCT
easat-6030	366	5	2017	2017	NUM
easat-6030	366	6	.	.	PUNCT
easat-6030	367	1	[	[	X
easat-6030	367	2	23	23	NUM
easat-6030	367	3	]	]	PUNCT
easat-6030	367	4	h.-j	h.-j	PROPN
easat-6030	367	5	.	.	PUNCT
easat-6030	368	1	olthof	olthof	ADV
easat-6030	368	2	,	,	PUNCT
easat-6030	368	3	"	"	PUNCT
easat-6030	368	4	the	the	DET
easat-6030	368	5	effect	effect	NOUN
easat-6030	368	6	of	of	ADP
easat-6030	368	7	audit	audit	NOUN
easat-6030	368	8	quality	quality	NOUN
easat-6030	368	9	on	on	ADP
easat-6030	368	10	earnings	earning	NOUN
easat-6030	368	11	management	management	NOUN
easat-6030	368	12	:	:	PUNCT
easat-6030	368	13	evidence	evidence	NOUN
easat-6030	368	14	from	from	ADP
easat-6030	368	15	the	the	DET
easat-6030	368	16	netherlands	netherlands	PROPN
easat-6030	368	17	,	,	PUNCT
easat-6030	368	18	"	"	PUNCT
easat-6030	368	19	master	master	NOUN
easat-6030	368	20	's	's	PART
easat-6030	368	21	thesis	thesis	NOUN
easat-6030	368	22	submitted	submit	VERB
easat-6030	368	23	to	to	ADP
easat-6030	368	24	faculty	faculty	NOUN
easat-6030	368	25	of	of	ADP
easat-6030	368	26	behavioral	behavioral	ADJ
easat-6030	368	27	,	,	PUNCT
easat-6030	368	28	management	management	NOUN
easat-6030	368	29	and	and	CCONJ
easat-6030	368	30	social	social	ADJ
easat-6030	368	31	sciences	science	NOUN
easat-6030	368	32	,	,	PUNCT
easat-6030	368	33	university	university	PROPN
easat-6030	368	34	of	of	ADP
easat-6030	368	35	twente	twente	PROPN
easat-6030	368	36	,	,	PUNCT
easat-6030	368	37	netherlands	netherlands	PROPN
easat-6030	368	38	,	,	PUNCT
easat-6030	368	39	2017	2017	NUM
easat-6030	368	40	.	.	PUNCT
easat-6030	369	1	[	[	X
easat-6030	369	2	24	24	NUM
easat-6030	369	3	]	]	X
easat-6030	369	4	d.	d.	PROPN
easat-6030	369	5	c.	c.	PROPN
easat-6030	369	6	broadstock	broadstock	PROPN
easat-6030	369	7	,	,	PUNCT
easat-6030	369	8	x.	x.	PROPN
easat-6030	369	9	chen	chen	PROPN
easat-6030	369	10	,	,	PUNCT
easat-6030	369	11	c.	c.	PROPN
easat-6030	369	12	a.	a.	PROPN
easat-6030	369	13	cheng	cheng	PROPN
easat-6030	369	14	,	,	PUNCT
easat-6030	369	15	w.	w.	PROPN
easat-6030	369	16	huang	huang	PROPN
easat-6030	369	17	,	,	PUNCT
easat-6030	369	18	and	and	CCONJ
easat-6030	369	19	y.	y.	PROPN
easat-6030	369	20	ma	ma	PROPN
easat-6030	369	21	,	,	PUNCT
easat-6030	369	22	"	"	PUNCT
easat-6030	369	23	do	do	VERB
easat-6030	369	24	corporate	corporate	ADJ
easat-6030	369	25	site	site	NOUN
easat-6030	369	26	visits	visit	NOUN
easat-6030	369	27	constrain	constrain	VERB
easat-6030	369	28	real	real	ADJ
easat-6030	369	29	earnings	earning	NOUN
easat-6030	369	30	management	management	NOUN
easat-6030	369	31	?	?	PUNCT
easat-6030	369	32	,	,	PUNCT
easat-6030	369	33	"	"	PUNCT
easat-6030	369	34	journal	journal	NOUN
easat-6030	369	35	of	of	ADP
easat-6030	369	36	accounting	accounting	NOUN
easat-6030	369	37	,	,	PUNCT
easat-6030	369	38	auditing	auditing	NOUN
easat-6030	369	39	&	&	CCONJ
easat-6030	369	40	finance	finance	NOUN
easat-6030	369	41	,	,	PUNCT
easat-6030	369	42	vol	vol	NOUN
easat-6030	369	43	.	.	PROPN
easat-6030	369	44	39	39	NUM
easat-6030	369	45	,	,	PUNCT
easat-6030	369	46	no	no	INTJ
easat-6030	369	47	.	.	NOUN
easat-6030	369	48	2	2	NUM
easat-6030	369	49	,	,	PUNCT
easat-6030	369	50	pp	pp	ADJ
easat-6030	369	51	.	.	PUNCT
easat-6030	370	1	492	492	NUM
easat-6030	370	2	-	-	SYM
easat-6030	370	3	515	515	NUM
easat-6030	370	4	,	,	PUNCT
easat-6030	370	5	2024	2024	NUM
easat-6030	370	6	.	.	PUNCT
easat-6030	371	1	https://doi.org/10.1177/0148558x211067145	https://doi.org/10.1177/0148558x211067145	PROPN
easat-6030	372	1	[	[	X
easat-6030	372	2	25	25	NUM
easat-6030	372	3	]	]	PUNCT
easat-6030	372	4	x.	x.	PROPN
easat-6030	372	5	s.	s.	PROPN
easat-6030	372	6	huang	huang	PROPN
easat-6030	372	7	and	and	CCONJ
easat-6030	372	8	l.	l.	PROPN
easat-6030	372	9	sun	sun	PROPN
easat-6030	372	10	,	,	PUNCT
easat-6030	372	11	"	"	PUNCT
easat-6030	372	12	managerial	managerial	ADJ
easat-6030	372	13	ability	ability	NOUN
easat-6030	372	14	and	and	CCONJ
easat-6030	372	15	real	real	ADJ
easat-6030	372	16	earnings	earning	NOUN
easat-6030	372	17	management	management	NOUN
easat-6030	372	18	,	,	PUNCT
easat-6030	372	19	"	"	PUNCT
easat-6030	372	20	advances	advance	NOUN
easat-6030	372	21	in	in	ADP
easat-6030	372	22	accounting	accounting	NOUN
easat-6030	372	23	,	,	PUNCT
easat-6030	372	24	vol	vol	NOUN
easat-6030	372	25	.	.	PROPN
easat-6030	372	26	39	39	NUM
easat-6030	372	27	,	,	PUNCT
easat-6030	372	28	pp	pp	ADJ
easat-6030	372	29	.	.	PUNCT
easat-6030	373	1	91104	91104	NUM
easat-6030	373	2	,	,	PUNCT
easat-6030	373	3	2017	2017	NUM
easat-6030	373	4	.	.	PUNCT
easat-6030	374	1	[	[	X
easat-6030	374	2	26	26	NUM
easat-6030	374	3	]	]	PUNCT
easat-6030	374	4	a.	a.	NOUN
easat-6030	374	5	n.	n.	PROPN
easat-6030	374	6	chituru	chituru	PROPN
easat-6030	374	7	,	,	PUNCT
easat-6030	374	8	s.	s.	PROPN
easat-6030	374	9	a.	a.	PROPN
easat-6030	374	10	alice	alice	PROPN
easat-6030	374	11	,	,	PUNCT
easat-6030	374	12	o.	o.	PROPN
easat-6030	374	13	t.	t.	PROPN
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easat-6030	374	15	,	,	PUNCT
easat-6030	374	16	and	and	CCONJ
easat-6030	374	17	m.	m.	NOUN
easat-6030	374	18	a.	a.	NOUN
easat-6030	374	19	grace	grace	NOUN
easat-6030	374	20	,	,	PUNCT
easat-6030	374	21	"	"	PUNCT
easat-6030	374	22	audit	audit	NOUN
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easat-6030	374	24	and	and	CCONJ
easat-6030	374	25	earnings	earning	NOUN
easat-6030	374	26	management	management	NOUN
easat-6030	374	27	by	by	ADP
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easat-6030	374	29	firms	firm	NOUN
easat-6030	374	30	in	in	ADP
easat-6030	374	31	nigeria	nigeria	PROPN
easat-6030	374	32	,	,	PUNCT
easat-6030	374	33	"	"	PUNCT
easat-6030	374	34	journal	journal	NOUN
easat-6030	374	35	of	of	ADP
easat-6030	374	36	accounting	accounting	NOUN
easat-6030	374	37	,	,	PUNCT
easat-6030	374	38	finance	finance	NOUN
easat-6030	374	39	and	and	CCONJ
easat-6030	374	40	auditing	auditing	NOUN
easat-6030	374	41	studies	study	NOUN
easat-6030	374	42	,	,	PUNCT
easat-6030	374	43	vol	vol	NOUN
easat-6030	374	44	.	.	PROPN
easat-6030	374	45	8	8	NUM
easat-6030	374	46	,	,	PUNCT
easat-6030	374	47	no	no	INTJ
easat-6030	374	48	.	.	NOUN
easat-6030	374	49	4	4	NUM
easat-6030	374	50	,	,	PUNCT
easat-6030	374	51	pp	pp	ADJ
easat-6030	374	52	.	.	PUNCT
easat-6030	375	1	278	278	NUM
easat-6030	375	2	-	-	SYM
easat-6030	375	3	305	305	NUM
easat-6030	375	4	,	,	PUNCT
easat-6030	375	5	2022	2022	NUM
easat-6030	375	6	.	.	PUNCT
easat-6030	376	1	https://doi:10.32602	https://doi:10.32602	PROPN
easat-6030	376	2	/	/	SYM
easat-6030	376	3	jafas.2022.037	jafas.2022.037	PROPN
easat-6030	377	1	[	[	X
easat-6030	377	2	27	27	NUM
easat-6030	377	3	]	]	X
easat-6030	377	4	d.	d.	PROPN
easat-6030	377	5	a.	a.	PROPN
easat-6030	377	6	cohen	cohen	PROPN
easat-6030	377	7	and	and	CCONJ
easat-6030	377	8	p.	p.	PROPN
easat-6030	377	9	zarowin	zarowin	PROPN
easat-6030	377	10	,	,	PUNCT
easat-6030	377	11	"	"	PUNCT
easat-6030	377	12	accrual	accrual	ADJ
easat-6030	377	13	-	-	PUNCT
easat-6030	377	14	based	base	VERB
easat-6030	377	15	and	and	CCONJ
easat-6030	377	16	real	real	ADJ
easat-6030	377	17	earnings	earning	NOUN
easat-6030	377	18	management	management	NOUN
easat-6030	377	19	activities	activity	NOUN
easat-6030	377	20	around	around	ADP
easat-6030	377	21	seasoned	seasoned	ADJ
easat-6030	377	22	equity	equity	NOUN
easat-6030	377	23	offerings	offering	NOUN
easat-6030	377	24	,	,	PUNCT
easat-6030	377	25	"	"	PUNCT
easat-6030	377	26	journal	journal	NOUN
easat-6030	377	27	of	of	ADP
easat-6030	377	28	accounting	accounting	NOUN
easat-6030	377	29	and	and	CCONJ
easat-6030	377	30	economics	economic	NOUN
easat-6030	377	31	,	,	PUNCT
easat-6030	377	32	vol	vol	NOUN
easat-6030	377	33	.	.	PROPN
easat-6030	378	1	50	50	NUM
easat-6030	378	2	,	,	PUNCT
easat-6030	378	3	no	no	INTJ
easat-6030	378	4	.	.	NOUN
easat-6030	378	5	1	1	NUM
easat-6030	378	6	,	,	PUNCT
easat-6030	378	7	pp	pp	ADJ
easat-6030	378	8	.	.	PUNCT
easat-6030	379	1	2	2	NUM
easat-6030	379	2	-	-	SYM
easat-6030	379	3	19	19	NUM
easat-6030	379	4	,	,	PUNCT
easat-6030	379	5	2010	2010	NUM
easat-6030	379	6	.	.	PUNCT
easat-6030	380	1	[	[	X
easat-6030	380	2	28	28	NUM
easat-6030	380	3	]	]	PUNCT
easat-6030	380	4	a.	a.	PROPN
easat-6030	380	5	y.	y.	PROPN
easat-6030	380	6	zang	zang	PROPN
easat-6030	380	7	,	,	PUNCT
easat-6030	380	8	"	"	PUNCT
easat-6030	380	9	evidence	evidence	NOUN
easat-6030	380	10	on	on	ADP
easat-6030	380	11	the	the	DET
easat-6030	380	12	trade	trade	NOUN
easat-6030	380	13	-	-	PUNCT
easat-6030	380	14	off	off	NOUN
easat-6030	380	15	between	between	ADP
easat-6030	380	16	real	real	ADJ
easat-6030	380	17	activities	activity	NOUN
easat-6030	380	18	manipulation	manipulation	NOUN
easat-6030	380	19	and	and	CCONJ
easat-6030	380	20	accrual	accrual	ADJ
easat-6030	380	21	-	-	PUNCT
easat-6030	380	22	based	base	VERB
easat-6030	380	23	earnings	earning	NOUN
easat-6030	380	24	management	management	NOUN
easat-6030	380	25	,	,	PUNCT
easat-6030	380	26	"	"	PUNCT
easat-6030	380	27	the	the	DET
easat-6030	380	28	accounting	accounting	NOUN
easat-6030	380	29	review	review	NOUN
easat-6030	380	30	,	,	PUNCT
easat-6030	380	31	vol	vol	NOUN
easat-6030	380	32	.	.	PROPN
easat-6030	380	33	87	87	NUM
easat-6030	380	34	,	,	PUNCT
easat-6030	380	35	no	no	INTJ
easat-6030	380	36	.	.	NOUN
easat-6030	380	37	2	2	NUM
easat-6030	380	38	,	,	PUNCT
easat-6030	380	39	pp	pp	ADJ
easat-6030	380	40	.	.	PUNCT
easat-6030	381	1	675	675	NUM
easat-6030	381	2	-	-	SYM
easat-6030	381	3	703	703	NUM
easat-6030	381	4	,	,	PUNCT
easat-6030	381	5	2012	2012	NUM
easat-6030	381	6	.	.	PUNCT
easat-6030	382	1	[	[	X
easat-6030	382	2	29	29	NUM
easat-6030	382	3	]	]	X
easat-6030	382	4	s.	s.	PROPN
easat-6030	382	5	eriabie	eriabie	PROPN
easat-6030	382	6	and	and	CCONJ
easat-6030	382	7	e.	e.	PROPN
easat-6030	382	8	dabor	dabor	PROPN
easat-6030	382	9	,	,	PUNCT
easat-6030	382	10	"	"	PUNCT
easat-6030	382	11	audit	audit	NOUN
easat-6030	382	12	quality	quality	NOUN
easat-6030	382	13	and	and	CCONJ
easat-6030	382	14	earnings	earning	NOUN
easat-6030	382	15	management	management	NOUN
easat-6030	382	16	in	in	ADP
easat-6030	382	17	quoted	quote	VERB
easat-6030	382	18	nigerian	nigerian	ADJ
easat-6030	382	19	banks	bank	NOUN
easat-6030	382	20	,	,	PUNCT
easat-6030	382	21	"	"	PUNCT
easat-6030	382	22	journal	journal	NOUN
easat-6030	382	23	of	of	ADP
easat-6030	382	24	accounting	accounting	NOUN
easat-6030	382	25	,	,	PUNCT
easat-6030	382	26	finance	finance	NOUN
easat-6030	382	27	and	and	CCONJ
easat-6030	382	28	auditing	auditing	NOUN
easat-6030	382	29	studies	study	NOUN
easat-6030	382	30	,	,	PUNCT
easat-6030	382	31	vol	vol	NOUN
easat-6030	382	32	.	.	PROPN
easat-6030	383	1	3	3	NUM
easat-6030	383	2	,	,	PUNCT
easat-6030	383	3	no	no	INTJ
easat-6030	383	4	.	.	NOUN
easat-6030	383	5	1	1	NUM
easat-6030	383	6	,	,	PUNCT
easat-6030	383	7	pp	pp	ADJ
easat-6030	383	8	.	.	PUNCT
easat-6030	384	1	1	1	NUM
easat-6030	384	2	-	-	SYM
easat-6030	384	3	16	16	NUM
easat-6030	384	4	,	,	PUNCT
easat-6030	384	5	2017	2017	NUM
easat-6030	384	6	.	.	PUNCT
easat-6030	385	1	[	[	X
easat-6030	385	2	30	30	NUM
easat-6030	385	3	]	]	X
easat-6030	385	4	j.	j.	PROPN
easat-6030	385	5	r.	r.	PROPN
easat-6030	385	6	francis	francis	PROPN
easat-6030	385	7	,	,	PUNCT
easat-6030	385	8	"	"	PUNCT
easat-6030	385	9	what	what	PRON
easat-6030	385	10	exactly	exactly	ADV
easat-6030	385	11	do	do	AUX
easat-6030	385	12	we	we	PRON
easat-6030	385	13	mean	mean	VERB
easat-6030	385	14	by	by	ADP
easat-6030	385	15	audit	audit	NOUN
easat-6030	385	16	quality	quality	NOUN
easat-6030	385	17	?	?	PUNCT
easat-6030	385	18	,	,	PUNCT
easat-6030	385	19	"	"	PUNCT
easat-6030	385	20	accounting	account	VERB
easat-6030	385	21	in	in	ADP
easat-6030	385	22	europe	europe	PROPN
easat-6030	385	23	,	,	PUNCT
easat-6030	385	24	vol	vol	NOUN
easat-6030	385	25	.	.	PROPN
easat-6030	386	1	21	21	NUM
easat-6030	386	2	,	,	PUNCT
easat-6030	386	3	no	no	INTJ
easat-6030	386	4	.	.	NOUN
easat-6030	386	5	2	2	NUM
easat-6030	386	6	,	,	PUNCT
easat-6030	386	7	pp	pp	ADJ
easat-6030	386	8	.	.	PUNCT
easat-6030	387	1	123	123	NUM
easat-6030	387	2	-	-	SYM
easat-6030	387	3	133	133	NUM
easat-6030	387	4	,	,	PUNCT
easat-6030	387	5	2024	2024	NUM
easat-6030	387	6	.	.	PUNCT
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easat-6030	388	1	[	[	X
easat-6030	388	2	31	31	NUM
easat-6030	388	3	]	]	PUNCT
easat-6030	388	4	w.	w.	PROPN
easat-6030	388	5	r.	r.	PROPN
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easat-6030	388	7	,	,	PUNCT
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easat-6030	388	9	audit	audit	NOUN
easat-6030	388	10	quality	quality	NOUN
easat-6030	388	11	and	and	CCONJ
easat-6030	388	12	regulation	regulation	NOUN
easat-6030	388	13	,	,	PUNCT
easat-6030	388	14	"	"	PUNCT
easat-6030	388	15	international	international	ADJ
easat-6030	388	16	journal	journal	NOUN
easat-6030	388	17	of	of	ADP
easat-6030	388	18	auditing	auditing	NOUN
easat-6030	388	19	,	,	PUNCT
easat-6030	388	20	vol	vol	NOUN
easat-6030	388	21	.	.	PROPN
easat-6030	388	22	20	20	NUM
easat-6030	388	23	,	,	PUNCT
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easat-6030	388	26	3	3	NUM
easat-6030	388	27	,	,	PUNCT
easat-6030	388	28	pp	pp	ADJ
easat-6030	388	29	.	.	PUNCT
easat-6030	388	30	215	215	NUM
easat-6030	388	31	-	-	SYM
easat-6030	388	32	223	223	NUM
easat-6030	388	33	,	,	PUNCT
easat-6030	388	34	2016	2016	NUM
easat-6030	388	35	.	.	PUNCT
easat-6030	389	1	https://doi:10.1111	https://doi:10.1111	PROPN
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easat-6030	390	2	32	32	NUM
easat-6030	390	3	]	]	PUNCT
easat-6030	390	4	k.	k.	PROPN
easat-6030	390	5	a.	a.	PROPN
easat-6030	390	6	soyemi	soyemi	PROPN
easat-6030	390	7	,	,	PUNCT
easat-6030	390	8	o.	o.	PROPN
easat-6030	390	9	a.	a.	NOUN
easat-6030	390	10	olufemi	olufemi	PROPN
easat-6030	390	11	,	,	PUNCT
easat-6030	390	12	and	and	CCONJ
easat-6030	390	13	s.	s.	PROPN
easat-6030	390	14	b.	b.	PROPN
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easat-6030	390	16	,	,	PUNCT
easat-6030	390	17	"	"	PUNCT
easat-6030	390	18	external	external	ADJ
easat-6030	390	19	audit	audit	NOUN
easat-6030	390	20	(	(	PUNCT
easat-6030	390	21	or	or	CCONJ
easat-6030	390	22	)	)	PUNCT
easat-6030	390	23	quality	quality	NOUN
easat-6030	390	24	and	and	CCONJ
easat-6030	390	25	accrual	accrual	ADJ
easat-6030	390	26	earnings	earning	NOUN
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easat-6030	390	28	:	:	PUNCT
easat-6030	390	29	further	further	ADJ
easat-6030	390	30	evidence	evidence	NOUN
easat-6030	390	31	from	from	ADP
easat-6030	390	32	nigeria	nigeria	PRON
easat-6030	390	33	,	,	PUNCT
easat-6030	390	34	"	"	PUNCT
easat-6030	390	35	malaysian	malaysian	ADJ
easat-6030	390	36	management	management	NOUN
easat-6030	390	37	journal	journal	PROPN
easat-6030	390	38	,	,	PUNCT
easat-6030	390	39	vol	vol	NOUN
easat-6030	390	40	.	.	PROPN
easat-6030	391	1	24	24	NUM
easat-6030	391	2	,	,	PUNCT
easat-6030	391	3	pp	pp	ADJ
easat-6030	391	4	.	.	PUNCT
easat-6030	392	1	31	31	NUM
easat-6030	392	2	-	-	SYM
easat-6030	392	3	56	56	NUM
easat-6030	392	4	,	,	PUNCT
easat-6030	392	5	2020	2020	NUM
easat-6030	392	6	.	.	PUNCT
easat-6030	393	1	https://doi.org/10.32890/mmj.24.2020.10322	https://doi.org/10.32890/mmj.24.2020.10322	PROPN
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easat-6030	393	3	33	33	NUM
easat-6030	393	4	]	]	PUNCT
easat-6030	393	5	l.	l.	PROPN
easat-6030	393	6	ahmad	ahmad	PROPN
easat-6030	393	7	,	,	PUNCT
easat-6030	393	8	e.	e.	PROPN
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easat-6030	393	10	,	,	PUNCT
easat-6030	393	11	and	and	CCONJ
easat-6030	393	12	y.	y.	PROPN
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easat-6030	393	19	audit	audit	NOUN
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easat-6030	393	25	manufacturing	manufacturing	NOUN
easat-6030	393	26	companies	company	NOUN
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easat-6030	393	30	stock	stock	PROPN
easat-6030	393	31	exchange	exchange	NOUN
easat-6030	393	32	,	,	PUNCT
easat-6030	393	33	"	"	PUNCT
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easat-6030	393	35	journal	journal	NOUN
easat-6030	393	36	of	of	ADP
easat-6030	393	37	finance	finance	NOUN
easat-6030	393	38	and	and	CCONJ
easat-6030	393	39	accounting	accounting	NOUN
easat-6030	393	40	,	,	PUNCT
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easat-6030	393	42	.	.	PROPN
easat-6030	393	43	7	7	NUM
easat-6030	393	44	,	,	PUNCT
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easat-6030	393	46	.	.	NOUN
easat-6030	393	47	8	8	NUM
easat-6030	393	48	,	,	PUNCT
easat-6030	393	49	pp	pp	ADJ
easat-6030	393	50	.	.	PUNCT
easat-6030	394	1	132	132	NUM
easat-6030	394	2	-	-	SYM
easat-6030	394	3	138	138	NUM
easat-6030	394	4	,	,	PUNCT
easat-6030	394	5	2016	2016	NUM
easat-6030	394	6	.	.	PUNCT
easat-6030	395	1	[	[	X
easat-6030	395	2	34	34	NUM
easat-6030	395	3	]	]	X
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easat-6030	395	5	m.	m.	PROPN
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easat-6030	395	8	a.	a.	PROPN
easat-6030	395	9	i.	i.	PROPN
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easat-6030	395	12	"	"	PUNCT
easat-6030	395	13	audit	audit	NOUN
easat-6030	395	14	quality	quality	NOUN
easat-6030	395	15	and	and	CCONJ
easat-6030	395	16	earnings	earning	NOUN
easat-6030	395	17	management	management	NOUN
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easat-6030	395	20	non	non	ADJ
easat-6030	395	21	-	-	ADJ
easat-6030	395	22	financial	financial	ADJ
easat-6030	395	23	companies	company	NOUN
easat-6030	395	24	in	in	ADP
easat-6030	395	25	nigeria	nigeria	PROPN
easat-6030	395	26	,	,	PUNCT
easat-6030	395	27	"	"	PUNCT
easat-6030	395	28	gsj	gsj	NOUN
easat-6030	395	29	,	,	PUNCT
easat-6030	395	30	vol	vol	NOUN
easat-6030	395	31	.	.	PROPN
easat-6030	395	32	8	8	NUM
easat-6030	395	33	,	,	PUNCT
easat-6030	395	34	no	no	INTJ
easat-6030	395	35	.	.	NOUN
easat-6030	395	36	7	7	NUM
easat-6030	395	37	,	,	PUNCT
easat-6030	395	38	pp	pp	ADJ
easat-6030	395	39	.	.	PUNCT
easat-6030	396	1	105	105	NUM
easat-6030	396	2	-	-	SYM
easat-6030	396	3	123	123	NUM
easat-6030	396	4	,	,	PUNCT
easat-6030	396	5	2020	2020	NUM
easat-6030	396	6	.	.	PUNCT
easat-6030	397	1	[	[	X
easat-6030	397	2	35	35	NUM
easat-6030	397	3	]	]	X
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easat-6030	397	9	-	-	PUNCT
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easat-6030	397	11	,	,	PUNCT
easat-6030	397	12	and	and	CCONJ
easat-6030	397	13	p.	p.	PROPN
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easat-6030	397	15	,	,	PUNCT
easat-6030	397	16	"	"	PUNCT
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easat-6030	397	18	estimated	estimate	VERB
easat-6030	397	19	propensity	propensity	NOUN
easat-6030	397	20	to	to	PART
easat-6030	397	21	issue	issue	VERB
easat-6030	397	22	going	go	VERB
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easat-6030	397	24	audit	audit	NOUN
easat-6030	397	25	reports	report	NOUN
easat-6030	397	26	and	and	CCONJ
easat-6030	397	27	audit	audit	NOUN
easat-6030	397	28	quality	quality	NOUN
easat-6030	397	29	,	,	PUNCT
easat-6030	397	30	"	"	PUNCT
easat-6030	397	31	journal	journal	NOUN
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easat-6030	397	33	accounting	accounting	NOUN
easat-6030	397	34	,	,	PUNCT
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easat-6030	397	36	and	and	CCONJ
easat-6030	397	37	finance	finance	NOUN
easat-6030	397	38	,	,	PUNCT
easat-6030	397	39	vol	vol	NOUN
easat-6030	397	40	.	.	PROPN
easat-6030	397	41	39	39	NUM
easat-6030	397	42	,	,	PUNCT
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easat-6030	397	45	2	2	NUM
easat-6030	397	46	,	,	PUNCT
easat-6030	397	47	pp	pp	ADJ
easat-6030	397	48	.	.	PUNCT
easat-6030	398	1	492	492	NUM
easat-6030	398	2	-	-	SYM
easat-6030	398	3	515	515	NUM
easat-6030	398	4	,	,	PUNCT
easat-6030	398	5	2024	2024	NUM
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easat-6030	399	1	https://doi.org/10.1177/0148558x211067145	https://doi.org/10.1177/0148558x211067145	PROPN
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easat-6030	400	2	36	36	NUM
easat-6030	400	3	]	]	X
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easat-6030	400	9	practitioner	practitioner	NOUN
easat-6030	400	10	assessments	assessment	NOUN
easat-6030	400	11	agree	agree	VERB
easat-6030	400	12	with	with	ADP
easat-6030	400	13	academic	academic	ADJ
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easat-6030	400	15	for	for	ADP
easat-6030	400	16	audit	audit	NOUN
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easat-6030	401	1	evidence	evidence	NOUN
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easat-6030	401	4	and	and	CCONJ
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easat-6030	401	8	"	"	PUNCT
easat-6030	401	9	journal	journal	NOUN
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easat-6030	401	11	accounting	accounting	NOUN
easat-6030	401	12	and	and	CCONJ
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easat-6030	401	14	,	,	PUNCT
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easat-6030	401	16	.	.	PROPN
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easat-6030	401	18	,	,	PUNCT
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easat-6030	401	21	1	1	NUM
easat-6030	401	22	,	,	PUNCT
easat-6030	401	23	pp	pp	ADJ
easat-6030	401	24	.	.	PUNCT
easat-6030	402	1	144	144	NUM
easat-6030	402	2	-	-	SYM
easat-6030	402	3	174	174	NUM
easat-6030	402	4	,	,	PUNCT
easat-6030	402	5	2019	2019	NUM
easat-6030	402	6	.	.	PUNCT
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easat-6030	404	2	37	37	NUM
easat-6030	404	3	]	]	PUNCT
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easat-6030	404	9	causholli	causholli	PROPN
easat-6030	404	10	,	,	PUNCT
easat-6030	404	11	and	and	CCONJ
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easat-6030	404	13	r.	r.	PROPN
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easat-6030	404	17	audit	audit	NOUN
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easat-6030	404	38	.	.	PROPN
easat-6030	405	1	53	53	NUM
easat-6030	405	2	,	,	PUNCT
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easat-6030	405	4	.	.	NOUN
easat-6030	405	5	3	3	NUM
easat-6030	405	6	,	,	PUNCT
easat-6030	405	7	pp	pp	ADJ
easat-6030	405	8	.	.	PUNCT
easat-6030	406	1	461	461	NUM
easat-6030	406	2	-	-	SYM
easat-6030	406	3	509	509	NUM
easat-6030	406	4	,	,	PUNCT
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easat-6030	406	6	.	.	PUNCT
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easat-6030	407	3	38	38	NUM
easat-6030	407	4	]	]	PUNCT
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easat-6030	407	6	m.	m.	PROPN
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easat-6030	407	10	s.	s.	PROPN
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easat-6030	407	15	,	,	PUNCT
easat-6030	407	16	and	and	CCONJ
easat-6030	407	17	t.	t.	PROPN
easat-6030	407	18	l.	l.	PROPN
easat-6030	407	19	yohn	yohn	PROPN
easat-6030	407	20	,	,	PUNCT
easat-6030	407	21	"	"	PUNCT
easat-6030	407	22	understanding	understand	VERB
easat-6030	407	23	the	the	DET
easat-6030	407	24	relation	relation	NOUN
easat-6030	407	25	between	between	ADP
easat-6030	407	26	financial	financial	ADJ
easat-6030	407	27	reporting	reporting	NOUN
easat-6030	407	28	quality	quality	NOUN
easat-6030	407	29	and	and	CCONJ
easat-6030	407	30	audit	audit	NOUN
easat-6030	407	31	quality	quality	NOUN
easat-6030	407	32	,	,	PUNCT
easat-6030	407	33	"	"	PUNCT
easat-6030	407	34	auditing	auditing	NOUN
easat-6030	407	35	:	:	PUNCT
easat-6030	407	36	a	a	DET
easat-6030	407	37	journal	journal	NOUN
easat-6030	407	38	of	of	ADP
easat-6030	407	39	practice	practice	NOUN
easat-6030	407	40	&	&	CCONJ
easat-6030	407	41	theory	theory	NOUN
easat-6030	407	42	,	,	PUNCT
easat-6030	407	43	vol	vol	NOUN
easat-6030	407	44	.	.	PROPN
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easat-6030	407	46	,	,	PUNCT
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easat-6030	407	48	.	.	NOUN
easat-6030	407	49	4	4	NUM
easat-6030	407	50	,	,	PUNCT
easat-6030	407	51	pp	pp	ADJ
easat-6030	407	52	.	.	PUNCT
easat-6030	408	1	1	1	NUM
easat-6030	408	2	-	-	SYM
easat-6030	408	3	22	22	NUM
easat-6030	408	4	,	,	PUNCT
easat-6030	408	5	2016	2016	NUM
easat-6030	408	6	.	.	PUNCT
easat-6030	409	1	https://doi.org/10.2308/ajpt-51453	https://doi.org/10.2308/ajpt-51453	PROPN
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easat-6030	409	6	/	/	SYM
easat-6030	409	7	cpr19p10	cpr19p10	PROPN
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easat-6030	409	10	/	/	SYM
easat-6030	409	11	jafas.2022.037	jafas.2022.037	PROPN
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easat-6030	410	1	https://doi:10.1111	https://doi:10.1111	PROPN
easat-6030	410	2	/	/	SYM
easat-6030	410	3	ijau.12077	ijau.12077	PROPN
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easat-6030	410	5	https://doi.org/10.1177/0148558x211067145	https://doi.org/10.1177/0148558x211067145	PROPN
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easat-6030	410	7	https://doi.org/10.1111/1475-679x.12078	https://doi.org/10.1111/1475-679x.12078	PROPN
easat-6030	410	8	https://doi.org/10.2308/ajpt-51453	https://doi.org/10.2308/ajpt-51453	PROPN
easat-6030	410	9	586	586	NUM
easat-6030	410	10	edelweiss	edelweiss	PROPN
easat-6030	410	11	applied	apply	VERB
easat-6030	410	12	science	science	NOUN
easat-6030	410	13	and	and	CCONJ
easat-6030	410	14	technology	technology	NOUN
easat-6030	410	15	issn	issn	PROPN
easat-6030	410	16	:	:	PUNCT
easat-6030	410	17	2576	2576	NUM
easat-6030	410	18	-	-	SYM
easat-6030	410	19	8484	8484	NUM
easat-6030	410	20	vol	vol	NOUN
easat-6030	410	21	.	.	PROPN
easat-6030	411	1	9	9	NUM
easat-6030	411	2	,	,	PUNCT
easat-6030	411	3	no	no	INTJ
easat-6030	411	4	.	.	NOUN
easat-6030	411	5	4	4	NUM
easat-6030	411	6	:	:	PUNCT
easat-6030	411	7	574	574	NUM
easat-6030	411	8	-	-	SYM
easat-6030	411	9	587	587	NUM
easat-6030	411	10	,	,	PUNCT
easat-6030	411	11	2025	2025	NUM
easat-6030	411	12	doi	doi	NOUN
easat-6030	411	13	:	:	PUNCT
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easat-6030	411	18	the	the	DET
easat-6030	411	19	authors	author	NOUN
easat-6030	411	20	;	;	PUNCT
easat-6030	411	21	licensee	licensee	PROPN
easat-6030	411	22	learning	learning	NOUN
easat-6030	411	23	gate	gate	NOUN
easat-6030	412	1	[	[	X
easat-6030	412	2	39	39	NUM
easat-6030	412	3	]	]	PUNCT
easat-6030	412	4	t.	t.	PROPN
easat-6030	412	5	m.	m.	NOUN
easat-6030	412	6	almomani	almomani	PROPN
easat-6030	412	7	and	and	CCONJ
easat-6030	412	8	a.	a.	NOUN
easat-6030	412	9	m.	m.	NOUN
easat-6030	412	10	ayedh	ayedh	NOUN
easat-6030	412	11	,	,	PUNCT
easat-6030	412	12	"	"	PUNCT
easat-6030	412	13	the	the	DET
easat-6030	412	14	impact	impact	NOUN
easat-6030	412	15	of	of	ADP
easat-6030	412	16	audit	audit	NOUN
easat-6030	412	17	quality	quality	NOUN
easat-6030	412	18	on	on	ADP
easat-6030	412	19	the	the	DET
easat-6030	412	20	earnings	earning	NOUN
easat-6030	412	21	management	management	NOUN
easat-6030	412	22	:	:	PUNCT
easat-6030	412	23	evidence	evidence	NOUN
easat-6030	412	24	from	from	ADP
easat-6030	412	25	manufacturing	manufacture	VERB
easat-6030	412	26	firms	firm	NOUN
easat-6030	412	27	in	in	ADP
easat-6030	412	28	amman	amman	PROPN
easat-6030	412	29	stock	stock	PROPN
easat-6030	412	30	exchange	exchange	PROPN
easat-6030	412	31	,	,	PUNCT
easat-6030	412	32	"	"	PUNCT
easat-6030	412	33	journal	journal	NOUN
easat-6030	412	34	of	of	ADP
easat-6030	412	35	management	management	NOUN
easat-6030	412	36	and	and	CCONJ
easat-6030	412	37	applied	apply	VERB
easat-6030	412	38	science	science	NOUN
easat-6030	412	39	,	,	PUNCT
easat-6030	412	40	vol	vol	NOUN
easat-6030	412	41	.	.	PROPN
easat-6030	413	1	3	3	NUM
easat-6030	413	2	,	,	PUNCT
easat-6030	413	3	no	no	INTJ
easat-6030	413	4	.	.	NOUN
easat-6030	413	5	12	12	NUM
easat-6030	413	6	,	,	PUNCT
easat-6030	413	7	pp	pp	ADJ
easat-6030	413	8	.	.	PUNCT
easat-6030	414	1	32–37	32–37	NUM
easat-6030	414	2	,	,	PUNCT
easat-6030	414	3	2017	2017	NUM
easat-6030	414	4	.	.	PUNCT
easat-6030	415	1	https://doionlineijmas	https://doionlineijma	NOUN
easat-6030	415	2	-	-	PUNCT
easat-6030	415	3	iraj	iraj	ADJ
easat-6030	415	4	-	-	PUNCT
easat-6030	415	5	doionline-10593	doionline-10593	ADJ
easat-6030	415	6	[	[	X
easat-6030	415	7	40	40	NUM
easat-6030	415	8	]	]	PUNCT
easat-6030	415	9	g.	g.	PROPN
easat-6030	415	10	tyokoso	tyokoso	PROPN
easat-6030	415	11	and	and	CCONJ
easat-6030	415	12	i.	i.	PROPN
easat-6030	415	13	tsebga	tsebga	PROPN
easat-6030	415	14	,	,	PUNCT
easat-6030	415	15	"	"	PUNCT
easat-6030	415	16	audit	audit	NOUN
easat-6030	415	17	quality	quality	NOUN
easat-6030	415	18	and	and	CCONJ
easat-6030	415	19	earnings	earning	NOUN
easat-6030	415	20	management	management	NOUN
easat-6030	415	21	of	of	ADP
easat-6030	415	22	listed	list	VERB
easat-6030	415	23	oil	oil	NOUN
easat-6030	415	24	marketing	marketing	NOUN
easat-6030	415	25	companies	company	NOUN
easat-6030	415	26	in	in	ADP
easat-6030	415	27	nigeria	nigeria	PROPN
easat-6030	415	28	,	,	PUNCT
easat-6030	415	29	"	"	PUNCT
easat-6030	415	30	european	european	ADJ
easat-6030	415	31	journal	journal	PROPN
easat-6030	415	32	of	of	ADP
easat-6030	415	33	business	business	NOUN
easat-6030	415	34	and	and	CCONJ
easat-6030	415	35	management	management	NOUN
easat-6030	415	36	,	,	PUNCT
easat-6030	415	37	vol	vol	NOUN
easat-6030	415	38	.	.	PROPN
easat-6030	415	39	7	7	NUM
easat-6030	415	40	,	,	PUNCT
easat-6030	415	41	no	no	INTJ
easat-6030	415	42	.	.	NOUN
easat-6030	415	43	29	29	NUM
easat-6030	415	44	,	,	PUNCT
easat-6030	415	45	pp	pp	ADJ
easat-6030	415	46	.	.	PUNCT
easat-6030	416	1	70	70	NUM
easat-6030	416	2	-	-	SYM
easat-6030	416	3	79	79	NUM
easat-6030	416	4	,	,	PUNCT
easat-6030	416	5	2015	2015	NUM
easat-6030	416	6	.	.	PUNCT
easat-6030	417	1	[	[	X
easat-6030	417	2	41	41	NUM
easat-6030	417	3	]	]	PUNCT
easat-6030	417	4	m.	m.	PROPN
easat-6030	417	5	e.	e.	PROPN
easat-6030	417	6	nawaiseh	nawaiseh	PROPN
easat-6030	417	7	,	,	PUNCT
easat-6030	417	8	"	"	PUNCT
easat-6030	417	9	impact	impact	NOUN
easat-6030	417	10	of	of	ADP
easat-6030	417	11	external	external	ADJ
easat-6030	417	12	audit	audit	NOUN
easat-6030	417	13	quality	quality	NOUN
easat-6030	417	14	on	on	ADP
easat-6030	417	15	earnings	earning	NOUN
easat-6030	417	16	management	management	NOUN
easat-6030	417	17	by	by	ADP
easat-6030	417	18	banking	banking	NOUN
easat-6030	417	19	firms	firm	NOUN
easat-6030	417	20	:	:	PUNCT
easat-6030	417	21	evidence	evidence	NOUN
easat-6030	417	22	from	from	ADP
easat-6030	417	23	jordan	jordan	PROPN
easat-6030	417	24	,	,	PUNCT
easat-6030	417	25	"	"	PUNCT
easat-6030	417	26	british	british	ADJ
easat-6030	417	27	journal	journal	NOUN
easat-6030	417	28	of	of	ADP
easat-6030	417	29	applied	apply	VERB
easat-6030	417	30	science	science	NOUN
easat-6030	417	31	&	&	CCONJ
easat-6030	417	32	technology	technology	PROPN
easat-6030	417	33	,	,	PUNCT
easat-6030	417	34	vol	vol	NOUN
easat-6030	417	35	.	.	PROPN
easat-6030	417	36	12	12	NUM
easat-6030	417	37	,	,	PUNCT
easat-6030	417	38	no	no	INTJ
easat-6030	417	39	.	.	NOUN
easat-6030	417	40	2	2	NUM
easat-6030	417	41	,	,	PUNCT
easat-6030	417	42	pp	pp	ADJ
easat-6030	417	43	.	.	PUNCT
easat-6030	418	1	1	1	NUM
easat-6030	418	2	-	-	SYM
easat-6030	418	3	14	14	NUM
easat-6030	418	4	,	,	PUNCT
easat-6030	418	5	2016	2016	NUM
easat-6030	418	6	.	.	PUNCT
easat-6030	419	1	https://doi:10.9734	https://doi:10.9734	NUM
easat-6030	419	2	/	/	SYM
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easat-6030	420	1	[	[	X
easat-6030	420	2	42	42	NUM
easat-6030	420	3	]	]	PUNCT
easat-6030	420	4	s.	s.	PROPN
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easat-6030	420	6	and	and	CCONJ
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easat-6030	420	8	soliman	soliman	NOUN
easat-6030	420	9	,	,	PUNCT
easat-6030	420	10	"	"	PUNCT
easat-6030	420	11	the	the	DET
easat-6030	420	12	effect	effect	NOUN
easat-6030	420	13	of	of	ADP
easat-6030	420	14	audit	audit	NOUN
easat-6030	420	15	quality	quality	NOUN
easat-6030	420	16	on	on	ADP
easat-6030	420	17	earnings	earning	NOUN
easat-6030	420	18	management	management	NOUN
easat-6030	420	19	in	in	ADP
easat-6030	420	20	developing	develop	VERB
easat-6030	420	21	countries	country	NOUN
easat-6030	420	22	:	:	PUNCT
easat-6030	420	23	the	the	DET
easat-6030	420	24	case	case	NOUN
easat-6030	420	25	of	of	ADP
easat-6030	420	26	egypt	egypt	PROPN
easat-6030	420	27	,	,	PUNCT
easat-6030	420	28	"	"	PUNCT
easat-6030	420	29	international	international	ADJ
easat-6030	420	30	research	research	NOUN
easat-6030	420	31	journal	journal	NOUN
easat-6030	420	32	of	of	ADP
easat-6030	420	33	applied	apply	VERB
easat-6030	420	34	finance	finance	NOUN
easat-6030	420	35	,	,	PUNCT
easat-6030	420	36	vol	vol	NOUN
easat-6030	420	37	.	.	PROPN
easat-6030	420	38	9	9	NUM
easat-6030	420	39	,	,	PUNCT
easat-6030	420	40	no	no	INTJ
easat-6030	420	41	.	.	NOUN
easat-6030	420	42	4	4	NUM
easat-6030	420	43	,	,	PUNCT
easat-6030	420	44	pp	pp	ADJ
easat-6030	420	45	.	.	PUNCT
easat-6030	421	1	216	216	NUM
easat-6030	421	2	-	-	SYM
easat-6030	421	3	231	231	NUM
easat-6030	421	4	,	,	PUNCT
easat-6030	421	5	2018	2018	NUM
easat-6030	421	6	.	.	PUNCT
easat-6030	422	1	[	[	X
easat-6030	422	2	43	43	NUM
easat-6030	422	3	]	]	PUNCT
easat-6030	422	4	x.	x.	NOUN
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easat-6030	422	6	,	,	PUNCT
easat-6030	422	7	"	"	PUNCT
easat-6030	422	8	literature	literature	NOUN
easat-6030	422	9	review	review	NOUN
easat-6030	422	10	on	on	ADP
easat-6030	422	11	influencing	influence	VERB
easat-6030	422	12	factors	factor	NOUN
easat-6030	422	13	of	of	ADP
easat-6030	422	14	audit	audit	NOUN
easat-6030	422	15	fees	fee	NOUN
easat-6030	422	16	,	,	PUNCT
easat-6030	422	17	"	"	PUNCT
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easat-6030	422	20	,	,	PUNCT
easat-6030	422	21	vol	vol	NOUN
easat-6030	422	22	.	.	PROPN
easat-6030	422	23	11	11	NUM
easat-6030	422	24	,	,	PUNCT
easat-6030	422	25	no	no	INTJ
easat-6030	422	26	.	.	NOUN
easat-6030	422	27	02	02	NUM
easat-6030	422	28	,	,	PUNCT
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easat-6030	422	30	249	249	NUM
easat-6030	422	31	,	,	PUNCT
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easat-6030	422	33	.	.	PUNCT
easat-6030	423	1	https://doi.org/10.4236/me.2020.112022	https://doi.org/10.4236/me.2020.112022	NOUN
easat-6030	423	2	[	[	X
easat-6030	423	3	44	44	NUM
easat-6030	423	4	]	]	SYM
easat-6030	423	5	pwc	pwc	NOUN
easat-6030	423	6	,	,	PUNCT
easat-6030	423	7	"	"	PUNCT
easat-6030	423	8	the	the	DET
easat-6030	423	9	audit	audit	NOUN
easat-6030	423	10	fee	fee	NOUN
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easat-6030	423	12	companies	company	NOUN
easat-6030	423	13	’	'	PUNCT
easat-6030	423	14	individual	individual	ADJ
easat-6030	423	15	accounts	account	NOUN
easat-6030	423	16	,	,	PUNCT
easat-6030	423	17	"	"	PUNCT
easat-6030	423	18	retrieved	retrieve	VERB
easat-6030	423	19	:	:	PUNCT
easat-6030	423	20	https://viewpoint.pwc.com/dt/uk/en/icaew/external_guidance/external_guidance__2_uk/iaewexternalguidance/icaew_technical_rele_uk/tech-01-22-frf---disclosure-of	https://viewpoint.pwc.com/dt/uk/en/icaew/external_guidance/external_guidance__2_uk/iaewexternalguidance/icaew_technical_rele_uk/tech-01-22-frf---disclosure-of	ADV
easat-6030	423	21	auditor	auditor	NOUN
easat-6030	423	22	remuneration	remuneration	NOUN
easat-6030	423	23	/	/	SYM
easat-6030	423	24	table	table	NOUN
easat-6030	423	25	-	-	PUNCT
easat-6030	423	26	ofquestions	ofquestion	NOUN
easat-6030	423	27	/	/	SYM
easat-6030	423	28	the	the	DET
easat-6030	423	29	-	-	PUNCT
easat-6030	423	30	audit	audit	NOUN
easat-6030	423	31	-	-	PUNCT
easat-6030	423	32	fee	fee	NOUN
easat-6030	423	33	-	-	PUNCT
easat-6030	423	34	for	for	ADP
easat-6030	423	35	-	-	PUNCT
easat-6030	423	36	companies	company	NOUN
easat-6030	423	37	--	--	PUNCT
easat-6030	423	38	individualaccounts.html#pwctopic.dita_8176e5f6	individualaccounts.html#pwctopic.dita_8176e5f6	NOUN
easat-6030	423	39	-	-	PUNCT
easat-6030	423	40	22b7	22b7	NUM
easat-6030	423	41	-	-	PUNCT
easat-6030	423	42	45b9	45b9	NUM
easat-6030	423	43	-	-	PUNCT
easat-6030	423	44	b3bace369e6ec6c7	b3bace369e6ec6c7	NOUN
easat-6030	423	45	,	,	PUNCT
easat-6030	423	46	2022	2022	NUM
easat-6030	423	47	.	.	PUNCT
easat-6030	424	1	[	[	X
easat-6030	424	2	45	45	NUM
easat-6030	424	3	]	]	X
easat-6030	424	4	o.	o.	PROPN
easat-6030	424	5	a.	a.	PROPN
easat-6030	424	6	abdul	abdul	PROPN
easat-6030	424	7	-	-	PUNCT
easat-6030	424	8	rahman	rahman	PROPN
easat-6030	424	9	,	,	PUNCT
easat-6030	424	10	a.	a.	PROPN
easat-6030	424	11	o.	o.	PROPN
easat-6030	424	12	benjamin	benjamin	PROPN
easat-6030	424	13	,	,	PUNCT
easat-6030	424	14	and	and	CCONJ
easat-6030	424	15	o.	o.	PROPN
easat-6030	424	16	h.	h.	PROPN
easat-6030	424	17	olayinka	olayinka	PROPN
easat-6030	424	18	,	,	PUNCT
easat-6030	424	19	"	"	PUNCT
easat-6030	424	20	effect	effect	NOUN
easat-6030	424	21	of	of	ADP
easat-6030	424	22	audit	audit	NOUN
easat-6030	424	23	fees	fee	NOUN
easat-6030	424	24	on	on	ADP
easat-6030	424	25	audit	audit	NOUN
easat-6030	424	26	quality	quality	NOUN
easat-6030	424	27	:	:	PUNCT
easat-6030	424	28	evidence	evidence	NOUN
easat-6030	424	29	from	from	ADP
easat-6030	424	30	cement	cement	NOUN
easat-6030	424	31	manufacturing	manufacturing	NOUN
easat-6030	424	32	companies	company	NOUN
easat-6030	424	33	in	in	ADP
easat-6030	424	34	nigeria	nigeria	PROPN
easat-6030	424	35	,	,	PUNCT
easat-6030	424	36	"	"	PUNCT
easat-6030	424	37	european	european	ADJ
easat-6030	424	38	journal	journal	PROPN
easat-6030	424	39	of	of	ADP
easat-6030	424	40	accounting	accounting	NOUN
easat-6030	424	41	,	,	PUNCT
easat-6030	424	42	auditing	auditing	NOUN
easat-6030	424	43	and	and	CCONJ
easat-6030	424	44	finance	finance	NOUN
easat-6030	424	45	research	research	NOUN
easat-6030	424	46	,	,	PUNCT
easat-6030	424	47	vol	vol	NOUN
easat-6030	424	48	.	.	PROPN
easat-6030	424	49	5	5	NUM
easat-6030	424	50	,	,	PUNCT
easat-6030	424	51	no	no	INTJ
easat-6030	424	52	.	.	NOUN
easat-6030	424	53	1	1	NUM
easat-6030	424	54	,	,	PUNCT
easat-6030	424	55	pp	pp	ADJ
easat-6030	424	56	.	.	PUNCT
easat-6030	425	1	6	6	NUM
easat-6030	425	2	-	-	SYM
easat-6030	425	3	17	17	NUM
easat-6030	425	4	,	,	PUNCT
easat-6030	425	5	2017	2017	NUM
easat-6030	425	6	.	.	PUNCT
easat-6030	426	1	[	[	X
easat-6030	426	2	46	46	NUM
easat-6030	426	3	]	]	X
easat-6030	426	4	h.	h.	PROPN
easat-6030	426	5	affes	affe	NOUN
easat-6030	426	6	and	and	CCONJ
easat-6030	426	7	t.	t.	PROPN
easat-6030	426	8	smii	smii	NOUN
easat-6030	426	9	,	,	PUNCT
easat-6030	426	10	"	"	PUNCT
easat-6030	426	11	the	the	DET
easat-6030	426	12	impact	impact	NOUN
easat-6030	426	13	of	of	ADP
easat-6030	426	14	the	the	DET
easat-6030	426	15	audit	audit	NOUN
easat-6030	426	16	quality	quality	NOUN
easat-6030	426	17	on	on	ADP
easat-6030	426	18	that	that	PRON
easat-6030	426	19	of	of	ADP
easat-6030	426	20	the	the	DET
easat-6030	426	21	earnings	earning	NOUN
easat-6030	426	22	management	management	NOUN
easat-6030	426	23	:	:	PUNCT
easat-6030	426	24	case	case	NOUN
easat-6030	426	25	study	study	NOUN
easat-6030	426	26	in	in	ADP
easat-6030	426	27	tunisia	tunisia	NOUN
easat-6030	426	28	,	,	PUNCT
easat-6030	426	29	"	"	PUNCT
easat-6030	426	30	journal	journal	NOUN
easat-6030	426	31	of	of	ADP
easat-6030	426	32	accounting	accounting	PROPN
easat-6030	426	33	&	&	CCONJ
easat-6030	426	34	marketing	marketing	NOUN
easat-6030	426	35	,	,	PUNCT
easat-6030	426	36	vol	vol	NOUN
easat-6030	426	37	.	.	PROPN
easat-6030	426	38	5	5	NUM
easat-6030	426	39	,	,	PUNCT
easat-6030	426	40	no	no	INTJ
easat-6030	426	41	.	.	NOUN
easat-6030	426	42	3	3	NUM
easat-6030	426	43	,	,	PUNCT
easat-6030	426	44	p.	p.	NOUN
easat-6030	426	45	1000178	1000178	NUM
easat-6030	426	46	,	,	PUNCT
easat-6030	426	47	2016	2016	NUM
easat-6030	426	48	.	.	PUNCT
easat-6030	427	1	https://doi:10.4172/2168	https://doi:10.4172/2168	NOUN
easat-6030	427	2	-	-	PUNCT
easat-6030	427	3	9601.1000178	9601.1000178	NUM
easat-6030	428	1	[	[	X
easat-6030	428	2	47	47	NUM
easat-6030	428	3	]	]	PUNCT
easat-6030	428	4	m.	m.	PROPN
easat-6030	428	5	d.	d.	PROPN
easat-6030	428	6	aliyu	aliyu	PROPN
easat-6030	428	7	,	,	PUNCT
easat-6030	428	8	a.	a.	PROPN
easat-6030	428	9	u.	u.	PROPN
easat-6030	428	10	musa	musa	PROPN
easat-6030	428	11	,	,	PUNCT
easat-6030	428	12	and	and	CCONJ
easat-6030	428	13	p.	p.	PROPN
easat-6030	428	14	zachariah	zachariah	PROPN
easat-6030	428	15	,	,	PUNCT
easat-6030	428	16	"	"	PUNCT
easat-6030	428	17	impact	impact	NOUN
easat-6030	428	18	of	of	ADP
easat-6030	428	19	audit	audit	NOUN
easat-6030	428	20	quality	quality	NOUN
easat-6030	428	21	on	on	ADP
easat-6030	428	22	earnings	earning	NOUN
easat-6030	428	23	management	management	NOUN
easat-6030	428	24	of	of	ADP
easat-6030	428	25	listed	list	VERB
easat-6030	428	26	deposit	deposit	NOUN
easat-6030	428	27	money	money	NOUN
easat-6030	428	28	banks	bank	NOUN
easat-6030	428	29	in	in	ADP
easat-6030	428	30	nigeria	nigeria	PROPN
easat-6030	428	31	,	,	PUNCT
easat-6030	428	32	"	"	PUNCT
easat-6030	428	33	journal	journal	NOUN
easat-6030	428	34	of	of	ADP
easat-6030	428	35	accounting	accounting	NOUN
easat-6030	428	36	and	and	CCONJ
easat-6030	428	37	financial	financial	ADJ
easat-6030	428	38	management	management	NOUN
easat-6030	428	39	,	,	PUNCT
easat-6030	428	40	vol	vol	NOUN
easat-6030	428	41	.	.	PROPN
easat-6030	428	42	1	1	NUM
easat-6030	428	43	,	,	PUNCT
easat-6030	428	44	no	no	INTJ
easat-6030	428	45	.	.	NOUN
easat-6030	428	46	8	8	NUM
easat-6030	428	47	,	,	PUNCT
easat-6030	428	48	pp	pp	ADJ
easat-6030	428	49	.	.	PUNCT
easat-6030	429	1	31	31	NUM
easat-6030	429	2	-	-	SYM
easat-6030	429	3	46	46	NUM
easat-6030	429	4	,	,	PUNCT
easat-6030	429	5	2015	2015	NUM
easat-6030	429	6	.	.	PUNCT
easat-6030	430	1	[	[	X
easat-6030	430	2	48	48	NUM
easat-6030	430	3	]	]	PUNCT
easat-6030	430	4	y.	y.	PROPN
easat-6030	430	5	zhang	zhang	PROPN
easat-6030	430	6	,	,	PUNCT
easat-6030	430	7	y.	y.	PROPN
easat-6030	430	8	xiong	xiong	PROPN
easat-6030	430	9	,	,	PUNCT
easat-6030	430	10	and	and	CCONJ
easat-6030	430	11	z.	z.	PROPN
easat-6030	430	12	zeng	zeng	PROPN
easat-6030	430	13	,	,	PUNCT
easat-6030	430	14	"	"	PUNCT
easat-6030	430	15	abnormal	abnormal	ADJ
easat-6030	430	16	audit	audit	NOUN
easat-6030	430	17	fees	fee	NOUN
easat-6030	430	18	and	and	CCONJ
easat-6030	430	19	classified	classified	ADJ
easat-6030	430	20	transfer	transfer	NOUN
easat-6030	430	21	of	of	ADP
easat-6030	430	22	earnings	earning	NOUN
easat-6030	430	23	management	management	NOUN
easat-6030	430	24	:	:	PUNCT
easat-6030	430	25	economic	economic	ADJ
easat-6030	430	26	rent	rent	NOUN
easat-6030	430	27	or	or	CCONJ
easat-6030	430	28	audit	audit	NOUN
easat-6030	430	29	cost	cost	NOUN
easat-6030	430	30	,	,	PUNCT
easat-6030	430	31	"	"	PUNCT
easat-6030	430	32	auditing	auditing	NOUN
easat-6030	430	33	research	research	NOUN
easat-6030	430	34	,	,	PUNCT
easat-6030	430	35	vol	vol	NOUN
easat-6030	430	36	.	.	PROPN
easat-6030	430	37	2	2	NUM
easat-6030	430	38	,	,	PUNCT
easat-6030	430	39	pp	pp	ADJ
easat-6030	430	40	.	.	PUNCT
easat-6030	431	1	82	82	NUM
easat-6030	431	2	-	-	SYM
easat-6030	431	3	90	90	NUM
easat-6030	431	4	,	,	PUNCT
easat-6030	431	5	2019	2019	NUM
easat-6030	431	6	.	.	PUNCT
easat-6030	432	1	[	[	X
easat-6030	432	2	49	49	X
easat-6030	432	3	]	]	PUNCT
easat-6030	432	4	p.	p.	NOUN
easat-6030	432	5	a.	a.	NOUN
easat-6030	432	6	martín	martín	PROPN
easat-6030	432	7	-	-	PUNCT
easat-6030	432	8	cervantes	cervantes	PROPN
easat-6030	432	9	and	and	CCONJ
easat-6030	432	10	m.	m.	PROPN
easat-6030	432	11	d.	d.	PROPN
easat-6030	432	12	c.	c.	PROPN
easat-6030	432	13	valls	valls	PROPN
easat-6030	432	14	martínez	martínez	PROPN
easat-6030	432	15	,	,	PUNCT
easat-6030	432	16	"	"	PUNCT
easat-6030	432	17	unraveling	unravel	VERB
easat-6030	432	18	the	the	DET
easat-6030	432	19	relationship	relationship	NOUN
easat-6030	432	20	between	between	ADP
easat-6030	432	21	betas	beta	NOUN
easat-6030	432	22	and	and	CCONJ
easat-6030	432	23	esg	esg	NOUN
easat-6030	432	24	scores	score	NOUN
easat-6030	432	25	through	through	ADP
easat-6030	432	26	the	the	DET
easat-6030	432	27	random	random	ADJ
easat-6030	432	28	forests	forest	NOUN
easat-6030	432	29	methodology	methodology	NOUN
easat-6030	432	30	,	,	PUNCT
easat-6030	432	31	"	"	PUNCT
easat-6030	432	32	risk	risk	NOUN
easat-6030	432	33	management	management	NOUN
easat-6030	432	34	,	,	PUNCT
easat-6030	432	35	vol	vol	NOUN
easat-6030	432	36	.	.	PROPN
easat-6030	433	1	25	25	NUM
easat-6030	433	2	,	,	PUNCT
easat-6030	433	3	no	no	INTJ
easat-6030	433	4	.	.	NOUN
easat-6030	433	5	3	3	NUM
easat-6030	433	6	,	,	PUNCT
easat-6030	433	7	pp	pp	ADJ
easat-6030	433	8	.	.	PUNCT
easat-6030	434	1	899–934	899–934	NUM
easat-6030	434	2	,	,	PUNCT
easat-6030	434	3	2023	2023	NUM
easat-6030	434	4	.	.	PUNCT
easat-6030	435	1	[	[	X
easat-6030	435	2	50	50	NUM
easat-6030	435	3	]	]	PUNCT
easat-6030	435	4	f.	f.	PROPN
easat-6030	435	5	a.	a.	PROPN
easat-6030	435	6	gul	gul	PROPN
easat-6030	435	7	,	,	PUNCT
easat-6030	435	8	s.	s.	PROPN
easat-6030	435	9	y.	y.	PROPN
easat-6030	435	10	k.	k.	PROPN
easat-6030	435	11	fung	fung	PROPN
easat-6030	435	12	,	,	PUNCT
easat-6030	435	13	and	and	CCONJ
easat-6030	435	14	b.	b.	PROPN
easat-6030	435	15	jaggi	jaggi	PROPN
easat-6030	435	16	,	,	PUNCT
easat-6030	435	17	"	"	PUNCT
easat-6030	435	18	earnings	earning	NOUN
easat-6030	435	19	quality	quality	NOUN
easat-6030	435	20	:	:	PUNCT
easat-6030	435	21	some	some	DET
easat-6030	435	22	evidence	evidence	NOUN
easat-6030	435	23	on	on	ADP
easat-6030	435	24	the	the	DET
easat-6030	435	25	role	role	NOUN
easat-6030	435	26	of	of	ADP
easat-6030	435	27	auditor	auditor	NOUN
easat-6030	435	28	tenure	tenure	NOUN
easat-6030	435	29	and	and	CCONJ
easat-6030	435	30	auditors	auditor	NOUN
easat-6030	435	31	’	’	PART
easat-6030	435	32	industry	industry	NOUN
easat-6030	435	33	expertise	expertise	NOUN
easat-6030	435	34	,	,	PUNCT
easat-6030	435	35	"	"	PUNCT
easat-6030	435	36	journal	journal	NOUN
easat-6030	435	37	of	of	ADP
easat-6030	435	38	accounting	accounting	NOUN
easat-6030	435	39	and	and	CCONJ
easat-6030	435	40	economics	economic	NOUN
easat-6030	435	41	,	,	PUNCT
easat-6030	435	42	vol	vol	NOUN
easat-6030	435	43	.	.	PROPN
easat-6030	436	1	47	47	NUM
easat-6030	436	2	,	,	PUNCT
easat-6030	436	3	no	no	INTJ
easat-6030	436	4	.	.	NOUN
easat-6030	436	5	3	3	NUM
easat-6030	436	6	,	,	PUNCT
easat-6030	436	7	pp	pp	ADJ
easat-6030	436	8	.	.	PUNCT
easat-6030	437	1	265	265	NUM
easat-6030	437	2	-	-	SYM
easat-6030	437	3	287	287	NUM
easat-6030	437	4	,	,	PUNCT
easat-6030	437	5	2009	2009	NUM
easat-6030	437	6	.	.	PUNCT
easat-6030	438	1	[	[	X
easat-6030	438	2	51	51	NUM
easat-6030	438	3	]	]	X
easat-6030	438	4	n.	n.	PROPN
easat-6030	438	5	jadiyappa	jadiyappa	PROPN
easat-6030	438	6	,	,	PUNCT
easat-6030	438	7	l.	l.	PROPN
easat-6030	438	8	e.	e.	PROPN
easat-6030	438	9	hickman	hickman	PROPN
easat-6030	438	10	,	,	PUNCT
easat-6030	438	11	r.	r.	PROPN
easat-6030	438	12	k.	k.	PROPN
easat-6030	438	13	kakani	kakani	PROPN
easat-6030	438	14	,	,	PUNCT
easat-6030	438	15	and	and	CCONJ
easat-6030	438	16	q.	q.	PROPN
easat-6030	438	17	abidi	abidi	PROPN
easat-6030	438	18	,	,	PUNCT
easat-6030	438	19	"	"	PUNCT
easat-6030	438	20	auditor	auditor	NOUN
easat-6030	438	21	tenure	tenure	NOUN
easat-6030	438	22	and	and	CCONJ
easat-6030	438	23	audit	audit	NOUN
easat-6030	438	24	quality	quality	NOUN
easat-6030	438	25	:	:	PUNCT
easat-6030	438	26	an	an	DET
easat-6030	438	27	investigation	investigation	NOUN
easat-6030	438	28	of	of	ADP
easat-6030	438	29	moderating	moderate	VERB
easat-6030	438	30	factors	factor	NOUN
easat-6030	438	31	prior	prior	ADV
easat-6030	438	32	to	to	ADP
easat-6030	438	33	the	the	DET
easat-6030	438	34	commencement	commencement	NOUN
easat-6030	438	35	of	of	ADP
easat-6030	438	36	mandatory	mandatory	ADJ
easat-6030	438	37	rotations	rotation	NOUN
easat-6030	438	38	in	in	ADP
easat-6030	438	39	india	india	PROPN
easat-6030	438	40	,	,	PUNCT
easat-6030	438	41	"	"	PUNCT
easat-6030	438	42	managerial	managerial	ADJ
easat-6030	438	43	auditing	auditing	NOUN
easat-6030	438	44	journal	journal	NOUN
easat-6030	438	45	,	,	PUNCT
easat-6030	438	46	vol	vol	NOUN
easat-6030	438	47	.	.	PROPN
easat-6030	439	1	36	36	NUM
easat-6030	439	2	,	,	PUNCT
easat-6030	439	3	no	no	INTJ
easat-6030	439	4	.	.	NOUN
easat-6030	439	5	5	5	NUM
easat-6030	439	6	,	,	PUNCT
easat-6030	439	7	pp	pp	ADJ
easat-6030	439	8	.	.	PUNCT
easat-6030	440	1	724	724	NUM
easat-6030	440	2	-	-	SYM
easat-6030	440	3	743	743	NUM
easat-6030	440	4	,	,	PUNCT
easat-6030	440	5	2021	2021	NUM
easat-6030	440	6	.	.	PUNCT
easat-6030	441	1	[	[	X
easat-6030	441	2	52	52	NUM
easat-6030	441	3	]	]	X
easat-6030	441	4	n.	n.	NOUN
easat-6030	441	5	tepalagul	tepalagul	NOUN
easat-6030	441	6	and	and	CCONJ
easat-6030	441	7	l.	l.	PROPN
easat-6030	441	8	lin	lin	PROPN
easat-6030	441	9	,	,	PUNCT
easat-6030	441	10	"	"	PUNCT
easat-6030	441	11	auditor	auditor	NOUN
easat-6030	441	12	independence	independence	NOUN
easat-6030	441	13	and	and	CCONJ
easat-6030	441	14	audit	audit	NOUN
easat-6030	441	15	quality	quality	NOUN
easat-6030	441	16	:	:	PUNCT
easat-6030	441	17	a	a	DET
easat-6030	441	18	literature	literature	NOUN
easat-6030	441	19	review	review	NOUN
easat-6030	441	20	,	,	PUNCT
easat-6030	441	21	"	"	PUNCT
easat-6030	441	22	journal	journal	NOUN
easat-6030	441	23	of	of	ADP
easat-6030	441	24	accounting	accounting	NOUN
easat-6030	441	25	,	,	PUNCT
easat-6030	441	26	auditing	auditing	NOUN
easat-6030	441	27	&	&	CCONJ
easat-6030	441	28	finance	finance	NOUN
easat-6030	441	29	,	,	PUNCT
easat-6030	441	30	vol	vol	NOUN
easat-6030	441	31	.	.	PROPN
easat-6030	441	32	30	30	NUM
easat-6030	441	33	,	,	PUNCT
easat-6030	441	34	no	no	INTJ
easat-6030	441	35	.	.	NOUN
easat-6030	441	36	1	1	NUM
easat-6030	441	37	,	,	PUNCT
easat-6030	441	38	pp	pp	ADJ
easat-6030	441	39	.	.	PUNCT
easat-6030	442	1	101	101	NUM
easat-6030	442	2	-	-	SYM
easat-6030	442	3	121	121	NUM
easat-6030	442	4	,	,	PUNCT
easat-6030	442	5	2015	2015	NUM
easat-6030	442	6	.	.	PUNCT
easat-6030	443	1	https://doi.org/10.1177/0148558x14544505	https://doi.org/10.1177/0148558x14544505	PROPN
easat-6030	444	1	[	[	X
easat-6030	444	2	53	53	NUM
easat-6030	444	3	]	]	PUNCT
easat-6030	444	4	t.	t.	PROPN
easat-6030	444	5	t.	t.	PROPN
easat-6030	444	6	g.	g.	PROPN
easat-6030	444	7	tran	tran	PROPN
easat-6030	444	8	,	,	PUNCT
easat-6030	444	9	t.	t.	PROPN
easat-6030	444	10	t.	t.	PROPN
easat-6030	444	11	nguyen	nguyen	PROPN
easat-6030	444	12	,	,	PUNCT
easat-6030	444	13	b.	b.	PROPN
easat-6030	444	14	t.	t.	PROPN
easat-6030	444	15	n.	n.	PROPN
easat-6030	444	16	pham	pham	PROPN
easat-6030	444	17	,	,	PUNCT
easat-6030	444	18	and	and	CCONJ
easat-6030	444	19	p.	p.	NOUN
easat-6030	444	20	t.	t.	PROPN
easat-6030	445	1	t.	t.	PROPN
easat-6030	445	2	tran	tran	PROPN
easat-6030	445	3	,	,	PUNCT
easat-6030	445	4	"	"	PUNCT
easat-6030	445	5	audit	audit	NOUN
easat-6030	445	6	partner	partner	NOUN
easat-6030	445	7	tenure	tenure	NOUN
easat-6030	445	8	and	and	CCONJ
easat-6030	445	9	earnings	earning	NOUN
easat-6030	445	10	management	management	NOUN
easat-6030	445	11	:	:	PUNCT
easat-6030	445	12	evidence	evidence	NOUN
easat-6030	445	13	from	from	ADP
easat-6030	445	14	vietnam	vietnam	PROPN
easat-6030	445	15	,	,	PUNCT
easat-6030	445	16	"	"	PUNCT
easat-6030	445	17	journal	journal	NOUN
easat-6030	445	18	of	of	ADP
easat-6030	445	19	financial	financial	ADJ
easat-6030	445	20	reporting	reporting	NOUN
easat-6030	445	21	and	and	CCONJ
easat-6030	445	22	accounting	accounting	NOUN
easat-6030	445	23	,	,	PUNCT
easat-6030	445	24	vol	vol	NOUN
easat-6030	445	25	.	.	PROPN
easat-6030	445	26	23	23	NUM
easat-6030	445	27	,	,	PUNCT
easat-6030	445	28	no	no	INTJ
easat-6030	445	29	.	.	NOUN
easat-6030	445	30	1	1	NUM
easat-6030	445	31	,	,	PUNCT
easat-6030	445	32	pp	pp	ADJ
easat-6030	445	33	.	.	PUNCT
easat-6030	446	1	330	330	NUM
easat-6030	446	2	-	-	SYM
easat-6030	446	3	349	349	NUM
easat-6030	446	4	,	,	PUNCT
easat-6030	446	5	2025	2025	NUM
easat-6030	446	6	.	.	PUNCT
easat-6030	447	1	[	[	X
easat-6030	447	2	54	54	NUM
easat-6030	447	3	]	]	X
easat-6030	447	4	y.	y.	PROPN
easat-6030	447	5	almahrog	almahrog	PROPN
easat-6030	447	6	,	,	PUNCT
easat-6030	447	7	a.	a.	NOUN
easat-6030	447	8	marai	marai	PROPN
easat-6030	447	9	,	,	PUNCT
easat-6030	447	10	and	and	CCONJ
easat-6030	447	11	g.	g.	PROPN
easat-6030	447	12	knežević	knežević	PROPN
easat-6030	447	13	,	,	PUNCT
easat-6030	447	14	"	"	PUNCT
easat-6030	447	15	earnings	earning	NOUN
easat-6030	447	16	management	management	NOUN
easat-6030	447	17	and	and	CCONJ
easat-6030	447	18	its	its	PRON
easat-6030	447	19	relations	relation	NOUN
easat-6030	447	20	with	with	ADP
easat-6030	447	21	corporate	corporate	ADJ
easat-6030	447	22	social	social	ADJ
easat-6030	447	23	responsibility	responsibility	NOUN
easat-6030	447	24	,	,	PUNCT
easat-6030	447	25	"	"	PUNCT
easat-6030	447	26	facta	facta	PROPN
easat-6030	447	27	universitatis	universitatis	PROPN
easat-6030	447	28	,	,	PUNCT
easat-6030	447	29	series	series	NOUN
easat-6030	447	30	:	:	PUNCT
easat-6030	447	31	economics	economic	NOUN
easat-6030	447	32	and	and	CCONJ
easat-6030	447	33	organization	organization	NOUN
easat-6030	447	34	,	,	PUNCT
easat-6030	447	35	pp	pp	ADP
easat-6030	447	36	.	.	PUNCT
easat-6030	448	1	347	347	NUM
easat-6030	448	2	-	-	SYM
easat-6030	448	3	356	356	NUM
easat-6030	448	4	,	,	PUNCT
easat-6030	448	5	2016	2016	NUM
easat-6030	448	6	.	.	PUNCT
easat-6030	449	1	[	[	X
easat-6030	449	2	55	55	NUM
easat-6030	449	3	]	]	PUNCT
easat-6030	449	4	e.	e.	PROPN
easat-6030	449	5	a.	a.	PROPN
easat-6030	449	6	patrick	patrick	PROPN
easat-6030	449	7	,	,	PUNCT
easat-6030	449	8	e.	e.	PROPN
easat-6030	449	9	c.	c.	PROPN
easat-6030	449	10	paulinus	paulinus	PROPN
easat-6030	449	11	,	,	PUNCT
easat-6030	449	12	and	and	CCONJ
easat-6030	449	13	a.	a.	PROPN
easat-6030	449	14	n.	n.	PROPN
easat-6030	449	15	nympha	nympha	PROPN
easat-6030	449	16	,	,	PUNCT
easat-6030	449	17	"	"	PUNCT
easat-6030	449	18	the	the	DET
easat-6030	449	19	influence	influence	NOUN
easat-6030	449	20	of	of	ADP
easat-6030	449	21	corporate	corporate	ADJ
easat-6030	449	22	governance	governance	NOUN
easat-6030	449	23	on	on	ADP
easat-6030	449	24	earnings	earning	NOUN
easat-6030	449	25	management	management	NOUN
easat-6030	449	26	practices	practice	NOUN
easat-6030	449	27	:	:	PUNCT
easat-6030	449	28	a	a	DET
easat-6030	449	29	study	study	NOUN
easat-6030	449	30	of	of	ADP
easat-6030	449	31	some	some	DET
easat-6030	449	32	selected	select	VERB
easat-6030	449	33	quoted	quote	VERB
easat-6030	449	34	companies	company	NOUN
easat-6030	449	35	in	in	ADP
easat-6030	449	36	nigeria	nigeria	PROPN
easat-6030	449	37	,	,	PUNCT
easat-6030	449	38	"	"	PUNCT
easat-6030	449	39	american	american	ADJ
easat-6030	449	40	journal	journal	PROPN
easat-6030	449	41	of	of	ADP
easat-6030	449	42	economics	economic	NOUN
easat-6030	449	43	,	,	PUNCT
easat-6030	449	44	finance	finance	NOUN
easat-6030	449	45	and	and	CCONJ
easat-6030	449	46	management	management	NOUN
easat-6030	449	47	,	,	PUNCT
easat-6030	449	48	vol	vol	NOUN
easat-6030	449	49	.	.	PROPN
easat-6030	449	50	1	1	NUM
easat-6030	449	51	,	,	PUNCT
easat-6030	449	52	no	no	INTJ
easat-6030	449	53	.	.	NOUN
easat-6030	449	54	5	5	NUM
easat-6030	449	55	,	,	PUNCT
easat-6030	449	56	pp	pp	ADJ
easat-6030	449	57	.	.	PUNCT
easat-6030	449	58	482	482	NUM
easat-6030	449	59	-	-	SYM
easat-6030	449	60	493	493	NUM
easat-6030	449	61	,	,	PUNCT
easat-6030	449	62	2015	2015	NUM
easat-6030	449	63	.	.	PUNCT
easat-6030	450	1	[	[	X
easat-6030	450	2	56	56	NUM
easat-6030	450	3	]	]	X
easat-6030	450	4	r.	r.	PROPN
easat-6030	450	5	havasi	havasi	PROPN
easat-6030	450	6	and	and	CCONJ
easat-6030	450	7	r.	r.	NOUN
easat-6030	450	8	darabi	darabi	NOUN
easat-6030	450	9	,	,	PUNCT
easat-6030	450	10	"	"	PUNCT
easat-6030	450	11	the	the	DET
easat-6030	450	12	effect	effect	NOUN
easat-6030	450	13	of	of	ADP
easat-6030	450	14	auditor	auditor	NOUN
easat-6030	450	15	’s	’s	PART
easat-6030	450	16	industry	industry	NOUN
easat-6030	450	17	specialization	specialization	NOUN
easat-6030	450	18	on	on	ADP
easat-6030	450	19	the	the	DET
easat-6030	450	20	quality	quality	NOUN
easat-6030	450	21	of	of	ADP
easat-6030	450	22	financial	financial	ADJ
easat-6030	450	23	reporting	reporting	NOUN
easat-6030	450	24	of	of	ADP
easat-6030	450	25	the	the	DET
easat-6030	450	26	listed	list	VERB
easat-6030	450	27	companies	company	NOUN
easat-6030	450	28	in	in	ADP
easat-6030	450	29	tehran	tehran	PROPN
easat-6030	450	30	stock	stock	PROPN
easat-6030	450	31	exchange	exchange	PROPN
easat-6030	450	32	,	,	PUNCT
easat-6030	450	33	"	"	PUNCT
easat-6030	450	34	asian	asian	ADJ
easat-6030	450	35	social	social	ADJ
easat-6030	450	36	science	science	NOUN
easat-6030	450	37	,	,	PUNCT
easat-6030	450	38	vol	vol	NOUN
easat-6030	450	39	.	.	PROPN
easat-6030	450	40	12	12	NUM
easat-6030	450	41	,	,	PUNCT
easat-6030	450	42	no	no	INTJ
easat-6030	450	43	.	.	NOUN
easat-6030	450	44	8	8	NUM
easat-6030	450	45	,	,	PUNCT
easat-6030	450	46	pp	pp	ADJ
easat-6030	450	47	.	.	PUNCT
easat-6030	451	1	92	92	NUM
easat-6030	451	2	-	-	SYM
easat-6030	451	3	103	103	NUM
easat-6030	451	4	,	,	PUNCT
easat-6030	451	5	2016	2016	NUM
easat-6030	451	6	.	.	PUNCT
easat-6030	452	1	https://doi:10.5539	https://doi:10.5539	NOUN
easat-6030	452	2	/	/	SYM
easat-6030	453	1	ass.v12n8p92	ass.v12n8p92	NOUN
easat-6030	453	2	[	[	NOUN
easat-6030	453	3	57	57	NUM
easat-6030	453	4	]	]	X
easat-6030	453	5	o.	o.	PROPN
easat-6030	453	6	jayeola	jayeola	PROPN
easat-6030	453	7	,	,	PUNCT
easat-6030	453	8	o.	o.	PROPN
easat-6030	453	9	agbatogun	agbatogun	NOUN
easat-6030	453	10	taofeek	taofeek	PROPN
easat-6030	453	11	,	,	PUNCT
easat-6030	453	12	and	and	CCONJ
easat-6030	453	13	a.	a.	NOUN
easat-6030	453	14	toluwalase	toluwalase	NOUN
easat-6030	453	15	,	,	PUNCT
easat-6030	453	16	"	"	PUNCT
easat-6030	453	17	audit	audit	NOUN
easat-6030	453	18	quality	quality	NOUN
easat-6030	453	19	and	and	CCONJ
easat-6030	453	20	earnings	earning	NOUN
easat-6030	453	21	management	management	NOUN
easat-6030	453	22	among	among	ADP
easat-6030	453	23	nigerian	nigerian	ADJ
easat-6030	453	24	listed	list	VERB
easat-6030	453	25	deposit	deposit	NOUN
easat-6030	453	26	money	money	NOUN
easat-6030	453	27	banks	bank	NOUN
easat-6030	453	28	,	,	PUNCT
easat-6030	453	29	"	"	PUNCT
easat-6030	453	30	international	international	ADJ
easat-6030	453	31	journal	journal	NOUN
easat-6030	453	32	of	of	ADP
easat-6030	453	33	accounting	accounting	NOUN
easat-6030	453	34	research	research	NOUN
easat-6030	453	35	,	,	PUNCT
easat-6030	453	36	vol	vol	NOUN
easat-6030	453	37	.	.	PROPN
easat-6030	454	1	5	5	NUM
easat-6030	454	2	,	,	PUNCT
easat-6030	454	3	no	no	INTJ
easat-6030	454	4	.	.	NOUN
easat-6030	454	5	2	2	NUM
easat-6030	454	6	,	,	PUNCT
easat-6030	454	7	pp	pp	ADJ
easat-6030	454	8	.	.	PUNCT
easat-6030	455	1	1	1	NUM
easat-6030	455	2	-	-	SYM
easat-6030	455	3	5	5	NUM
easat-6030	455	4	,	,	PUNCT
easat-6030	455	5	2017	2017	NUM
easat-6030	455	6	.	.	PUNCT
easat-6030	456	1	https://doi:10.4172/2472	https://doi:10.4172/2472	X
easat-6030	456	2	-	-	PUNCT
easat-6030	456	3	114x.1000159	114x.1000159	NUM
easat-6030	456	4	[	[	X
easat-6030	456	5	58	58	NUM
easat-6030	456	6	]	]	PUNCT
easat-6030	456	7	a.	a.	PROPN
easat-6030	456	8	b.	b.	PROPN
easat-6030	456	9	uthman	uthman	PROPN
easat-6030	456	10	,	,	PUNCT
easat-6030	456	11	a.	a.	NOUN
easat-6030	456	12	a.	a.	NOUN
easat-6030	456	13	salami	salami	PROPN
easat-6030	456	14	,	,	PUNCT
easat-6030	456	15	and	and	CCONJ
easat-6030	456	16	k.	k.	PROPN
easat-6030	456	17	m.	m.	NOUN
easat-6030	456	18	ajape	ajape	NOUN
easat-6030	456	19	,	,	PUNCT
easat-6030	456	20	"	"	PUNCT
easat-6030	456	21	impact	impact	NOUN
easat-6030	456	22	of	of	ADP
easat-6030	456	23	auditor	auditor	NOUN
easat-6030	456	24	industry	industry	NOUN
easat-6030	456	25	specialization	specialization	NOUN
easat-6030	456	26	on	on	ADP
easat-6030	456	27	the	the	DET
easat-6030	456	28	audit	audit	NOUN
easat-6030	456	29	quality	quality	NOUN
easat-6030	456	30	of	of	ADP
easat-6030	456	31	listed	list	VERB
easat-6030	456	32	non	non	ADJ
easat-6030	456	33	-	-	ADJ
easat-6030	456	34	financial	financial	ADJ
easat-6030	456	35	firms	firm	NOUN
easat-6030	456	36	in	in	ADP
easat-6030	456	37	nigeria	nigeria	PROPN
easat-6030	456	38	,	,	PUNCT
easat-6030	456	39	"	"	PUNCT
easat-6030	456	40	nigerian	nigerian	ADJ
easat-6030	456	41	journal	journal	NOUN
easat-6030	456	42	of	of	ADP
easat-6030	456	43	risk	risk	NOUN
easat-6030	456	44	and	and	CCONJ
easat-6030	456	45	insurance	insurance	NOUN
easat-6030	456	46	,	,	PUNCT
easat-6030	456	47	vol	vol	NOUN
easat-6030	456	48	.	.	PROPN
easat-6030	456	49	12	12	NUM
easat-6030	456	50	,	,	PUNCT
easat-6030	456	51	no	no	INTJ
easat-6030	456	52	.	.	NOUN
easat-6030	456	53	1	1	NUM
easat-6030	456	54	,	,	PUNCT
easat-6030	456	55	pp	pp	ADJ
easat-6030	456	56	.	.	PUNCT
easat-6030	457	1	29	29	NUM
easat-6030	457	2	-	-	SYM
easat-6030	457	3	56	56	NUM
easat-6030	457	4	,	,	PUNCT
easat-6030	457	5	2022	2022	NUM
easat-6030	457	6	.	.	PUNCT
easat-6030	458	1	[	[	X
easat-6030	458	2	59	59	NUM
easat-6030	458	3	]	]	X
easat-6030	458	4	n.	n.	PROPN
easat-6030	458	5	o.	o.	PROPN
easat-6030	458	6	ejoh	ejoh	PROPN
easat-6030	458	7	,	,	PUNCT
easat-6030	458	8	s.	s.	PROPN
easat-6030	458	9	u.	u.	PROPN
easat-6030	458	10	oko	oko	PROPN
easat-6030	458	11	,	,	PUNCT
easat-6030	458	12	and	and	CCONJ
easat-6030	458	13	d.	d.	PROPN
easat-6030	458	14	s.-m	s.-m	PROPN
easat-6030	458	15	.	.	PUNCT
easat-6030	459	1	akpanke	akpanke	PROPN
easat-6030	459	2	,	,	PUNCT
easat-6030	459	3	"	"	PUNCT
easat-6030	459	4	audit	audit	NOUN
easat-6030	459	5	quality	quality	NOUN
easat-6030	459	6	effects	effect	NOUN
easat-6030	459	7	on	on	ADP
easat-6030	459	8	earnings	earning	NOUN
easat-6030	459	9	management	management	NOUN
easat-6030	459	10	of	of	ADP
easat-6030	459	11	manufacturing	manufacturing	NOUN
easat-6030	459	12	firms	firm	NOUN
easat-6030	459	13	in	in	ADP
easat-6030	459	14	nigeria	nigeria	PROPN
easat-6030	459	15	:	:	PUNCT
easat-6030	459	16	a	a	DET
easat-6030	459	17	comparative	comparative	ADJ
easat-6030	459	18	study	study	NOUN
easat-6030	459	19	of	of	ADP
easat-6030	459	20	pre	pre	ADJ
easat-6030	459	21	-	-	ADJ
easat-6030	459	22	and	and	CCONJ
easat-6030	459	23	post	post	ADJ
easat-6030	459	24	-	-	ADJ
easat-6030	459	25	international	international	ADJ
easat-6030	459	26	financial	financial	ADJ
easat-6030	459	27	reporting	reporting	NOUN
easat-6030	459	28	standard	standard	PROPN
easat-6030	459	29	(	(	PUNCT
easat-6030	459	30	ifrs	ifrs	PROPN
easat-6030	459	31	)	)	PUNCT
easat-6030	459	32	period	period	NOUN
easat-6030	459	33	,	,	PUNCT
easat-6030	459	34	"	"	PUNCT
easat-6030	459	35	eps	eps	PROPN
easat-6030	459	36	,	,	PUNCT
easat-6030	459	37	vol	vol	NOUN
easat-6030	459	38	.	.	PROPN
easat-6030	460	1	10	10	NUM
easat-6030	460	2	,	,	PUNCT
easat-6030	460	3	no	no	INTJ
easat-6030	460	4	.	.	NOUN
easat-6030	460	5	24	24	NUM
easat-6030	460	6	,	,	PUNCT
easat-6030	460	7	pp	pp	ADJ
easat-6030	460	8	.	.	PUNCT
easat-6030	461	1	30	30	NUM
easat-6030	461	2	-	-	SYM
easat-6030	461	3	41	41	NUM
easat-6030	461	4	,	,	PUNCT
easat-6030	461	5	2019	2019	NUM
easat-6030	461	6	.	.	PUNCT
easat-6030	462	1	https://doi:10.7176	https://doi:10.7176	PROPN
easat-6030	462	2	/	/	SYM
easat-6030	462	3	rjfa/10	rjfa/10	VERB
easat-6030	462	4	-	-	PUNCT
easat-6030	462	5	24	24	NUM
easat-6030	462	6	-	-	PUNCT
easat-6030	462	7	03	03	NUM
easat-6030	463	1	[	[	X
easat-6030	463	2	60	60	NUM
easat-6030	463	3	]	]	PUNCT
easat-6030	463	4	j.	j.	PROPN
easat-6030	463	5	r.	r.	PROPN
easat-6030	463	6	francis	francis	PROPN
easat-6030	463	7	,	,	PUNCT
easat-6030	463	8	"	"	PUNCT
easat-6030	463	9	going	go	VERB
easat-6030	463	10	big	big	ADJ
easat-6030	463	11	,	,	PUNCT
easat-6030	463	12	going	go	VERB
easat-6030	463	13	small	small	ADJ
easat-6030	463	14	:	:	PUNCT
easat-6030	463	15	a	a	DET
easat-6030	463	16	perspective	perspective	NOUN
easat-6030	463	17	on	on	ADP
easat-6030	463	18	strategies	strategy	NOUN
easat-6030	463	19	for	for	ADP
easat-6030	463	20	researching	research	VERB
easat-6030	463	21	audit	audit	NOUN
easat-6030	463	22	quality	quality	NOUN
easat-6030	463	23	,	,	PUNCT
easat-6030	463	24	"	"	PUNCT
easat-6030	463	25	the	the	DET
easat-6030	463	26	british	british	PROPN
easat-6030	463	27	accounting	accounting	PROPN
easat-6030	463	28	review	review	PROPN
easat-6030	463	29	,	,	PUNCT
easat-6030	463	30	vol	vol	NOUN
easat-6030	463	31	.	.	PROPN
easat-6030	464	1	55	55	NUM
easat-6030	464	2	,	,	PUNCT
easat-6030	464	3	no	no	INTJ
easat-6030	464	4	.	.	NOUN
easat-6030	464	5	2	2	NUM
easat-6030	464	6	,	,	PUNCT
easat-6030	464	7	p.	p.	NOUN
easat-6030	464	8	101167	101167	NUM
easat-6030	464	9	,	,	PUNCT
easat-6030	464	10	2023	2023	NUM
easat-6030	464	11	.	.	PUNCT
easat-6030	465	1	https://doi.org/10.1016/j.bar.2022.101167	https://doi.org/10.1016/j.bar.2022.101167	PROPN
easat-6030	466	1	[	[	X
easat-6030	466	2	61	61	NUM
easat-6030	466	3	]	]	X
easat-6030	466	4	b.	b.	PROPN
easat-6030	466	5	m.	m.	PROPN
easat-6030	466	6	mitnick	mitnick	PROPN
easat-6030	466	7	,	,	PUNCT
easat-6030	466	8	"	"	PUNCT
easat-6030	466	9	origin	origin	NOUN
easat-6030	466	10	of	of	ADP
easat-6030	466	11	the	the	DET
easat-6030	466	12	theory	theory	NOUN
easat-6030	466	13	of	of	ADP
easat-6030	466	14	agency	agency	NOUN
easat-6030	466	15	:	:	PUNCT
easat-6030	466	16	an	an	DET
easat-6030	466	17	account	account	NOUN
easat-6030	466	18	by	by	ADP
easat-6030	466	19	one	one	NUM
easat-6030	466	20	of	of	ADP
easat-6030	466	21	the	the	DET
easat-6030	466	22	theory	theory	NOUN
easat-6030	466	23	's	's	PART
easat-6030	466	24	originators	originator	NOUN
easat-6030	466	25	,	,	PUNCT
easat-6030	466	26	"	"	PUNCT
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easat-6030	466	28	at	at	ADP
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easat-6030	466	30	1020378	1020378	NUM
easat-6030	466	31	,	,	PUNCT
easat-6030	466	32	2019	2019	NUM
easat-6030	466	33	.	.	PUNCT
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easat-6030	468	8	"	"	PUNCT
easat-6030	468	9	agency	agency	NOUN
easat-6030	468	10	theory	theory	NOUN
easat-6030	468	11	,	,	PUNCT
easat-6030	468	12	"	"	PUNCT
easat-6030	468	13	wiley	wiley	PROPN
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easat-6030	468	15	of	of	ADP
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easat-6030	468	17	,	,	PUNCT
easat-6030	468	18	pp	pp	ADV
easat-6030	468	19	.	.	PUNCT
easat-6030	469	1	1–6	1–6	NUM
easat-6030	469	2	,	,	PUNCT
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easat-6030	469	4	.	.	PUNCT
easat-6030	470	1	[	[	X
easat-6030	470	2	63	63	NUM
easat-6030	470	3	]	]	PUNCT
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easat-6030	470	5	c.	c.	PROPN
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easat-6030	470	9	h.	h.	PROPN
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easat-6030	470	14	of	of	ADP
easat-6030	470	15	the	the	DET
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easat-6030	470	17	:	:	PUNCT
easat-6030	470	18	managerial	managerial	ADJ
easat-6030	470	19	behavior	behavior	NOUN
easat-6030	470	20	,	,	PUNCT
easat-6030	470	21	agency	agency	NOUN
easat-6030	470	22	costs	cost	NOUN
easat-6030	470	23	and	and	CCONJ
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easat-6030	470	31	economics	economic	NOUN
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easat-6030	471	6	,	,	PUNCT
easat-6030	471	7	pp	pp	ADJ
easat-6030	471	8	.	.	PUNCT
easat-6030	472	1	305	305	NUM
easat-6030	472	2	-	-	SYM
easat-6030	472	3	360	360	NUM
easat-6030	472	4	,	,	PUNCT
easat-6030	472	5	1976	1976	NUM
easat-6030	472	6	.	.	PUNCT
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easat-6030	473	3	-	-	ADJ
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easat-6030	473	5	-	-	ADJ
easat-6030	473	6	doionline-10593/	doionline-10593/	ADJ
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easat-6030	473	8	/	/	SYM
easat-6030	473	9	bjast/2016/19796	bjast/2016/19796	NOUN
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easat-6030	473	12	https://viewpoint.pwc.com/dt/uk/en/icaew/external_guidance/external_guidance__2_uk/i	https://viewpoint.pwc.com/dt/uk/en/icaew/external_guidance/external_guidance__2_uk/i	PROPN
easat-6030	473	13	https://viewpoint.pwc.com/dt/uk/en/icaew/external_guidance/external_guidance__2_uk/i	https://viewpoint.pwc.com/dt/uk/en/icaew/external_guidance/external_guidance__2_uk/i	PROPN
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easat-6030	474	1	https://doi:10.4172/2168	https://doi:10.4172/2168	NOUN
easat-6030	474	2	-	-	PUNCT
easat-6030	474	3	9601.1000178	9601.1000178	NUM
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easat-6030	474	9	-	-	PUNCT
easat-6030	474	10	114x.1000159	114x.1000159	NUM
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easat-6030	474	12	/	/	SYM
easat-6030	474	13	rjfa/10	rjfa/10	VERB
easat-6030	474	14	-	-	PUNCT
easat-6030	474	15	24	24	NUM
easat-6030	474	16	-	-	PUNCT
easat-6030	474	17	03	03	NUM
easat-6030	475	1	https://doi.org/10.1016/j.bar.2022.101167	https://doi.org/10.1016/j.bar.2022.101167	PROPN
easat-6030	476	1	https://doi.org/10.2139/ssrn.1020378	https://doi.org/10.2139/ssrn.1020378	NOUN
easat-6030	477	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-6030	477	2	587	587	NUM
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easat-6030	477	11	-	-	SYM
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easat-6030	477	13	vol	vol	NOUN
easat-6030	477	14	.	.	PROPN
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easat-6030	478	2	,	,	PUNCT
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easat-6030	478	4	.	.	NOUN
easat-6030	478	5	4	4	NUM
easat-6030	478	6	:	:	PUNCT
easat-6030	478	7	574	574	NUM
easat-6030	478	8	-	-	SYM
easat-6030	478	9	587	587	NUM
easat-6030	478	10	,	,	PUNCT
easat-6030	478	11	2025	2025	NUM
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easat-6030	478	13	:	:	PUNCT
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easat-6030	479	3	]	]	PUNCT
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easat-6030	479	7	"	"	PUNCT
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easat-6030	479	9	management	management	NOUN
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easat-6030	479	15	"	"	PUNCT
easat-6030	479	16	journal	journal	NOUN
easat-6030	479	17	of	of	ADP
easat-6030	479	18	accounting	accounting	NOUN
easat-6030	479	19	and	and	CCONJ
easat-6030	479	20	economics	economic	NOUN
easat-6030	479	21	,	,	PUNCT
easat-6030	479	22	vol	vol	NOUN
easat-6030	479	23	.	.	PROPN
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easat-6030	480	2	,	,	PUNCT
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easat-6030	480	5	3	3	NUM
easat-6030	480	6	,	,	PUNCT
easat-6030	480	7	pp	pp	ADJ
easat-6030	480	8	.	.	PUNCT
easat-6030	481	1	335	335	NUM
easat-6030	481	2	-	-	SYM
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easat-6030	481	4	,	,	PUNCT
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easat-6030	481	6	.	.	PUNCT
easat-6030	482	1	https://doi:10.1016	https://doi:10.1016	PROPN
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easat-6030	483	3	]	]	X
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easat-6030	483	5	reporting	reporting	NOUN
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easat-6030	483	10	"	"	PUNCT
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easat-6030	483	15	governance	governance	NOUN
easat-6030	483	16	,	,	PUNCT
easat-6030	483	17	"	"	PUNCT
easat-6030	483	18	nigerian	nigerian	ADJ
easat-6030	483	19	-	-	PUNCT
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easat-6030	483	21	-	-	PUNCT
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easat-6030	483	23	-	-	PUNCT
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easat-6030	483	25	-	-	PUNCT
easat-6030	483	26	1	1	NUM
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easat-6030	484	7	and	and	CCONJ
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easat-6030	484	11	"	"	PUNCT
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easat-6030	484	20	management	management	NOUN
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easat-6030	484	40	,	,	PUNCT
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easat-6030	484	42	.	.	PUNCT
easat-6030	485	1	https://doi:10.1177/21582440211032640	https://doi:10.1177/21582440211032640	PROPN
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easat-6030	486	2	-	-	SYM
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easat-6030	488	38	and	and	CCONJ
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easat-6030	488	40	,	,	PUNCT
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easat-6030	488	46	management	management	NOUN
easat-6030	488	47	engineering	engineering	NOUN
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easat-6030	489	2	-	-	SYM
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easat-6030	490	1	https://doi:10.1016	https://doi:10.1016	PROPN
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