id	sid	tid	token	lemma	pos
easat-7517	1	1	edelweiss	edelweiss	PROPN
easat-7517	1	2	applied	apply	VERB
easat-7517	1	3	science	science	NOUN
easat-7517	1	4	and	and	CCONJ
easat-7517	1	5	technology	technology	NOUN
easat-7517	1	6	issn	issn	PROPN
easat-7517	1	7	:	:	PUNCT
easat-7517	1	8	2576	2576	NUM
easat-7517	1	9	-	-	SYM
easat-7517	1	10	8484	8484	NUM
easat-7517	1	11	vol	vol	NOUN
easat-7517	1	12	.	.	PROPN
easat-7517	2	1	9	9	NUM
easat-7517	2	2	,	,	PUNCT
easat-7517	2	3	no	no	INTJ
easat-7517	2	4	.	.	NOUN
easat-7517	2	5	5	5	NUM
easat-7517	2	6	,	,	PUNCT
easat-7517	2	7	2549	2549	NUM
easat-7517	2	8	-	-	SYM
easat-7517	2	9	2564	2564	NUM
easat-7517	2	10	2025	2025	NUM
easat-7517	2	11	publisher	publisher	NOUN
easat-7517	2	12	:	:	PUNCT
easat-7517	2	13	learning	learn	VERB
easat-7517	2	14	gate	gate	NOUN
easat-7517	2	15	doi	doi	PROPN
easat-7517	2	16	:	:	PUNCT
easat-7517	2	17	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	2	18	©	©	PROPN
easat-7517	2	19	2025	2025	NUM
easat-7517	2	20	by	by	ADP
easat-7517	2	21	the	the	DET
easat-7517	2	22	authors	author	NOUN
easat-7517	2	23	;	;	PUNCT
easat-7517	2	24	licensee	licensee	PROPN
easat-7517	2	25	learning	learning	NOUN
easat-7517	2	26	gate	gate	NOUN
easat-7517	3	1	©	©	PROPN
easat-7517	3	2	2025	2025	NUM
easat-7517	3	3	by	by	ADP
easat-7517	3	4	the	the	DET
easat-7517	3	5	authors	author	NOUN
easat-7517	3	6	;	;	PUNCT
easat-7517	3	7	licensee	licensee	PROPN
easat-7517	3	8	learning	learning	NOUN
easat-7517	3	9	gate	gate	NOUN
easat-7517	3	10	history	history	NOUN
easat-7517	3	11	:	:	PUNCT
easat-7517	3	12	received	receive	VERB
easat-7517	3	13	:	:	PUNCT
easat-7517	3	14	20	20	NUM
easat-7517	3	15	march	march	NOUN
easat-7517	3	16	2025	2025	NUM
easat-7517	3	17	;	;	PUNCT
easat-7517	3	18	revised	revise	VERB
easat-7517	3	19	:	:	PUNCT
easat-7517	3	20	28	28	NUM
easat-7517	3	21	april	april	PROPN
easat-7517	3	22	2025	2025	NUM
easat-7517	3	23	;	;	PUNCT
easat-7517	3	24	accepted	accept	VERB
easat-7517	3	25	:	:	PUNCT
easat-7517	3	26	5	5	NUM
easat-7517	3	27	may	may	PROPN
easat-7517	3	28	2025	2025	NUM
easat-7517	3	29	;	;	PUNCT
easat-7517	3	30	published	publish	VERB
easat-7517	3	31	:	:	PUNCT
easat-7517	3	32	24	24	NUM
easat-7517	3	33	may	may	PROPN
easat-7517	3	34	2025	2025	NUM
easat-7517	3	35	*	*	PUNCT
easat-7517	3	36	correspondence	correspondence	NOUN
easat-7517	3	37	:	:	PUNCT
easat-7517	3	38	koentaadji@telkomuniversity.ac.id	koentaadji@telkomuniversity.ac.id	ADJ
easat-7517	3	39	gender	gender	NOUN
easat-7517	3	40	-	-	PUNCT
easat-7517	3	41	diverse	diverse	ADJ
easat-7517	3	42	boards	board	NOUN
easat-7517	3	43	,	,	PUNCT
easat-7517	3	44	liquidity	liquidity	NOUN
easat-7517	3	45	,	,	PUNCT
easat-7517	3	46	and	and	CCONJ
easat-7517	3	47	financial	financial	ADJ
easat-7517	3	48	distress	distress	NOUN
easat-7517	3	49	:	:	PUNCT
easat-7517	3	50	pathways	pathway	NOUN
easat-7517	3	51	to	to	PART
easat-7517	3	52	fraud	fraud	VERB
easat-7517	3	53	deterrence	deterrence	NOUN
easat-7517	3	54	in	in	ADP
easat-7517	3	55	auditor	auditor	NOUN
easat-7517	3	56	judgments	judgment	NOUN
easat-7517	3	57	aulia	aulia	PROPN
easat-7517	3	58	lestari	lestari	PROPN
easat-7517	3	59	arifin1	arifin1	PROPN
easat-7517	3	60	,	,	PUNCT
easat-7517	3	61	koenta	koenta	PROPN
easat-7517	3	62	adji	adji	PROPN
easat-7517	3	63	koerniawan2	koerniawan2	PROPN
easat-7517	3	64	*	*	PROPN
easat-7517	3	65	1,2school	1,2school	NUM
easat-7517	3	66	of	of	ADP
easat-7517	3	67	economics	economic	NOUN
easat-7517	3	68	and	and	CCONJ
easat-7517	3	69	business	business	NOUN
easat-7517	3	70	,	,	PUNCT
easat-7517	3	71	telkom	telkom	PROPN
easat-7517	3	72	university	university	PROPN
easat-7517	3	73	,	,	PUNCT
easat-7517	3	74	bandung	bandung	PROPN
easat-7517	3	75	,	,	PUNCT
easat-7517	3	76	indonesia	indonesia	PROPN
easat-7517	3	77	;	;	PUNCT
easat-7517	3	78	koentaadji@telkomuniversity.ac.id	koentaadji@telkomuniversity.ac.id	PROPN
easat-7517	3	79	(	(	PUNCT
easat-7517	3	80	a.l.a	a.l.a	ADJ
easat-7517	3	81	.	.	PUNCT
easat-7517	3	82	)	)	PUNCT
easat-7517	3	83	.	.	PUNCT
easat-7517	4	1	abstract	abstract	ADV
easat-7517	4	2	:	:	PUNCT
easat-7517	4	3	this	this	DET
easat-7517	4	4	study	study	NOUN
easat-7517	4	5	aims	aim	VERB
easat-7517	4	6	to	to	PART
easat-7517	4	7	examine	examine	VERB
easat-7517	4	8	the	the	DET
easat-7517	4	9	effect	effect	NOUN
easat-7517	4	10	of	of	ADP
easat-7517	4	11	board	board	NOUN
easat-7517	4	12	gender	gender	NOUN
easat-7517	4	13	diversity	diversity	NOUN
easat-7517	4	14	and	and	CCONJ
easat-7517	4	15	liquidity	liquidity	NOUN
easat-7517	4	16	on	on	ADP
easat-7517	4	17	going	go	VERB
easat-7517	4	18	concern	concern	ADJ
easat-7517	4	19	audit	audit	NOUN
easat-7517	4	20	opinions	opinion	NOUN
easat-7517	4	21	,	,	PUNCT
easat-7517	4	22	with	with	ADP
easat-7517	4	23	financial	financial	ADJ
easat-7517	4	24	distress	distress	NOUN
easat-7517	4	25	serving	serve	VERB
easat-7517	4	26	as	as	ADP
easat-7517	4	27	a	a	DET
easat-7517	4	28	mediating	mediate	VERB
easat-7517	4	29	variable	variable	NOUN
easat-7517	4	30	.	.	PUNCT
easat-7517	5	1	using	use	VERB
easat-7517	5	2	partial	partial	ADJ
easat-7517	5	3	least	least	ADJ
easat-7517	5	4	squares	square	NOUN
easat-7517	5	5	structural	structural	ADJ
easat-7517	5	6	equation	equation	NOUN
easat-7517	5	7	modeling	modeling	NOUN
easat-7517	5	8	(	(	PUNCT
easat-7517	5	9	pls	pls	INTJ
easat-7517	5	10	-	-	PUNCT
easat-7517	5	11	sem	sem	NOUN
easat-7517	5	12	)	)	PUNCT
easat-7517	5	13	,	,	PUNCT
easat-7517	5	14	the	the	DET
easat-7517	5	15	study	study	NOUN
easat-7517	5	16	analyzes	analyze	VERB
easat-7517	5	17	panel	panel	NOUN
easat-7517	5	18	data	datum	NOUN
easat-7517	5	19	from	from	ADP
easat-7517	5	20	84	84	NUM
easat-7517	5	21	observations	observation	NOUN
easat-7517	5	22	of	of	ADP
easat-7517	5	23	non	non	ADJ
easat-7517	5	24	-	-	ADJ
easat-7517	5	25	financial	financial	ADJ
easat-7517	5	26	indonesian	indonesian	ADJ
easat-7517	5	27	soes	soe	NOUN
easat-7517	5	28	between	between	ADP
easat-7517	5	29	2020	2020	NUM
easat-7517	5	30	and	and	CCONJ
easat-7517	5	31	2023	2023	NUM
easat-7517	5	32	.	.	PUNCT
easat-7517	6	1	the	the	DET
easat-7517	6	2	findings	finding	NOUN
easat-7517	6	3	reveal	reveal	VERB
easat-7517	6	4	that	that	SCONJ
easat-7517	6	5	both	both	PRON
easat-7517	6	6	board	board	NOUN
easat-7517	6	7	gender	gender	NOUN
easat-7517	6	8	diversity	diversity	NOUN
easat-7517	6	9	and	and	CCONJ
easat-7517	6	10	liquidity	liquidity	NOUN
easat-7517	6	11	significantly	significantly	ADV
easat-7517	6	12	influence	influence	VERB
easat-7517	6	13	going	go	VERB
easat-7517	6	14	concern	concern	ADJ
easat-7517	6	15	audit	audit	NOUN
easat-7517	6	16	opinions	opinion	NOUN
easat-7517	6	17	,	,	PUNCT
easat-7517	6	18	with	with	ADP
easat-7517	6	19	financial	financial	ADJ
easat-7517	6	20	distress	distress	NOUN
easat-7517	6	21	mediating	mediate	VERB
easat-7517	6	22	the	the	DET
easat-7517	6	23	effect	effect	NOUN
easat-7517	6	24	of	of	ADP
easat-7517	6	25	liquidity	liquidity	NOUN
easat-7517	6	26	but	but	CCONJ
easat-7517	6	27	not	not	PART
easat-7517	6	28	gender	gender	NOUN
easat-7517	6	29	diversity	diversity	NOUN
easat-7517	6	30	.	.	PUNCT
easat-7517	7	1	liquidity	liquidity	NOUN
easat-7517	7	2	also	also	ADV
easat-7517	7	3	significantly	significantly	ADV
easat-7517	7	4	impacts	impact	VERB
easat-7517	7	5	financial	financial	ADJ
easat-7517	7	6	distress	distress	NOUN
easat-7517	7	7	.	.	PUNCT
easat-7517	8	1	these	these	DET
easat-7517	8	2	results	result	NOUN
easat-7517	8	3	underscore	underscore	VERB
easat-7517	8	4	the	the	DET
easat-7517	8	5	importance	importance	NOUN
easat-7517	8	6	of	of	ADP
easat-7517	8	7	governance	governance	NOUN
easat-7517	8	8	and	and	CCONJ
easat-7517	8	9	financial	financial	ADJ
easat-7517	8	10	indicators	indicator	NOUN
easat-7517	8	11	in	in	ADP
easat-7517	8	12	shaping	shape	VERB
easat-7517	8	13	audit	audit	NOUN
easat-7517	8	14	judgments	judgment	NOUN
easat-7517	8	15	.	.	PUNCT
easat-7517	9	1	the	the	DET
easat-7517	9	2	study	study	NOUN
easat-7517	9	3	contributes	contribute	VERB
easat-7517	9	4	to	to	PART
easat-7517	9	5	fraud	fraud	VERB
easat-7517	9	6	deterrence	deterrence	NOUN
easat-7517	9	7	literature	literature	NOUN
easat-7517	9	8	by	by	ADP
easat-7517	9	9	linking	link	VERB
easat-7517	9	10	strong	strong	ADJ
easat-7517	9	11	liquidity	liquidity	NOUN
easat-7517	9	12	and	and	CCONJ
easat-7517	9	13	diverse	diverse	ADJ
easat-7517	9	14	boards	board	NOUN
easat-7517	9	15	to	to	PART
easat-7517	9	16	reduced	reduce	VERB
easat-7517	9	17	audit	audit	NOUN
easat-7517	9	18	risk	risk	NOUN
easat-7517	9	19	.	.	PUNCT
easat-7517	10	1	practical	practical	ADJ
easat-7517	10	2	implications	implication	NOUN
easat-7517	10	3	include	include	VERB
easat-7517	10	4	encouraging	encourage	VERB
easat-7517	10	5	regulators	regulator	NOUN
easat-7517	10	6	to	to	PART
easat-7517	10	7	mandate	mandate	VERB
easat-7517	10	8	board	board	NOUN
easat-7517	10	9	diversity	diversity	NOUN
easat-7517	10	10	in	in	ADP
easat-7517	10	11	soes	soe	NOUN
easat-7517	10	12	and	and	CCONJ
easat-7517	10	13	promoting	promote	VERB
easat-7517	10	14	liquidity	liquidity	NOUN
easat-7517	10	15	management	management	NOUN
easat-7517	10	16	as	as	ADP
easat-7517	10	17	a	a	DET
easat-7517	10	18	fraud	fraud	NOUN
easat-7517	10	19	prevention	prevention	NOUN
easat-7517	10	20	mechanism	mechanism	NOUN
easat-7517	10	21	.	.	PUNCT
easat-7517	11	1	auditors	auditor	NOUN
easat-7517	11	2	are	be	AUX
easat-7517	11	3	advised	advise	VERB
easat-7517	11	4	to	to	PART
easat-7517	11	5	integrate	integrate	VERB
easat-7517	11	6	governance	governance	NOUN
easat-7517	11	7	indicators	indicator	NOUN
easat-7517	11	8	when	when	SCONJ
easat-7517	11	9	assessing	assess	VERB
easat-7517	11	10	business	business	NOUN
easat-7517	11	11	continuity	continuity	NOUN
easat-7517	11	12	risk	risk	NOUN
easat-7517	11	13	.	.	PUNCT
easat-7517	12	1	keywords	keyword	NOUN
easat-7517	12	2	:	:	PUNCT
easat-7517	12	3	board	board	NOUN
easat-7517	12	4	gender	gender	NOUN
easat-7517	12	5	diversity	diversity	NOUN
easat-7517	12	6	,	,	PUNCT
easat-7517	12	7	emerging	emerge	VERB
easat-7517	12	8	markets	market	NOUN
easat-7517	12	9	,	,	PUNCT
easat-7517	12	10	financial	financial	ADJ
easat-7517	12	11	distress	distress	NOUN
easat-7517	12	12	,	,	PUNCT
easat-7517	12	13	going	going	NOUN
easat-7517	12	14	-	-	PUNCT
easat-7517	12	15	concern	concern	NOUN
easat-7517	12	16	audit	audit	NOUN
easat-7517	12	17	opinion	opinion	NOUN
easat-7517	12	18	,	,	PUNCT
easat-7517	12	19	liquidity	liquidity	NOUN
easat-7517	12	20	,	,	PUNCT
easat-7517	12	21	plssem	plssem	NOUN
easat-7517	12	22	.	.	PROPN
easat-7517	13	1	1	1	X
easat-7517	13	2	.	.	X
easat-7517	13	3	introduction	introduction	NOUN
easat-7517	13	4	the	the	DET
easat-7517	13	5	going	go	VERB
easat-7517	13	6	concern	concern	NOUN
easat-7517	13	7	audit	audit	NOUN
easat-7517	13	8	opinion	opinion	NOUN
easat-7517	13	9	functions	function	NOUN
easat-7517	13	10	as	as	ADP
easat-7517	13	11	a	a	DET
easat-7517	13	12	critical	critical	ADJ
easat-7517	13	13	early	early	ADJ
easat-7517	13	14	-	-	PUNCT
easat-7517	13	15	warning	warning	NOUN
easat-7517	13	16	signal	signal	NOUN
easat-7517	13	17	for	for	ADP
easat-7517	13	18	potential	potential	ADJ
easat-7517	13	19	corporate	corporate	ADJ
easat-7517	13	20	failure	failure	NOUN
easat-7517	13	21	,	,	PUNCT
easat-7517	13	22	particularly	particularly	ADV
easat-7517	13	23	in	in	ADP
easat-7517	13	24	the	the	DET
easat-7517	13	25	face	face	NOUN
easat-7517	13	26	of	of	ADP
easat-7517	13	27	economic	economic	ADJ
easat-7517	13	28	uncertainty	uncertainty	NOUN
easat-7517	13	29	[	[	X
easat-7517	13	30	1	1	NUM
easat-7517	13	31	,	,	PUNCT
easat-7517	13	32	2	2	NUM
easat-7517	13	33	]	]	PUNCT
easat-7517	13	34	.	.	PUNCT
easat-7517	14	1	in	in	ADP
easat-7517	14	2	indonesia	indonesia	PROPN
easat-7517	14	3	,	,	PUNCT
easat-7517	14	4	multiple	multiple	ADJ
easat-7517	14	5	non	non	ADJ
easat-7517	14	6	-	-	ADJ
easat-7517	14	7	financial	financial	ADJ
easat-7517	14	8	state	state	NOUN
easat-7517	14	9	-	-	PUNCT
easat-7517	14	10	owned	own	VERB
easat-7517	14	11	enterprises	enterprise	NOUN
easat-7517	14	12	(	(	PUNCT
easat-7517	14	13	soes	soe	NOUN
easat-7517	14	14	)	)	PUNCT
easat-7517	14	15	encountered	encounter	VERB
easat-7517	14	16	recurring	recur	VERB
easat-7517	14	17	going	go	VERB
easat-7517	14	18	-	-	PUNCT
easat-7517	14	19	concern	concern	NOUN
easat-7517	14	20	issues	issue	NOUN
easat-7517	14	21	between	between	ADP
easat-7517	14	22	2020	2020	NUM
easat-7517	14	23	and	and	CCONJ
easat-7517	14	24	2023	2023	NUM
easat-7517	14	25	,	,	PUNCT
easat-7517	14	26	primarily	primarily	ADV
easat-7517	14	27	driven	drive	VERB
easat-7517	14	28	by	by	ADP
easat-7517	14	29	weak	weak	ADJ
easat-7517	14	30	cash	cash	NOUN
easat-7517	14	31	flow	flow	NOUN
easat-7517	14	32	projections	projection	NOUN
easat-7517	14	33	,	,	PUNCT
easat-7517	14	34	governance	governance	NOUN
easat-7517	14	35	lapses	lapse	NOUN
easat-7517	14	36	,	,	PUNCT
easat-7517	14	37	and	and	CCONJ
easat-7517	14	38	poor	poor	ADJ
easat-7517	14	39	financial	financial	ADJ
easat-7517	14	40	management	management	NOUN
easat-7517	14	41	practices	practice	NOUN
easat-7517	14	42	[	[	X
easat-7517	14	43	3	3	NUM
easat-7517	14	44	]	]	PUNCT
easat-7517	14	45	.	.	PUNCT
easat-7517	15	1	these	these	DET
easat-7517	15	2	developments	development	NOUN
easat-7517	15	3	underscore	underscore	VERB
easat-7517	15	4	the	the	DET
easat-7517	15	5	pivotal	pivotal	ADJ
easat-7517	15	6	role	role	NOUN
easat-7517	15	7	of	of	ADP
easat-7517	15	8	auditors	auditor	NOUN
easat-7517	15	9	in	in	ADP
easat-7517	15	10	evaluating	evaluate	VERB
easat-7517	15	11	managerial	managerial	ADJ
easat-7517	15	12	assumptions	assumption	NOUN
easat-7517	15	13	and	and	CCONJ
easat-7517	15	14	delivering	deliver	VERB
easat-7517	15	15	reliable	reliable	ADJ
easat-7517	15	16	signals	signal	NOUN
easat-7517	15	17	to	to	ADP
easat-7517	15	18	investors	investor	NOUN
easat-7517	15	19	and	and	CCONJ
easat-7517	15	20	other	other	ADJ
easat-7517	15	21	stakeholders	stakeholder	NOUN
easat-7517	15	22	[	[	X
easat-7517	15	23	4	4	NUM
easat-7517	15	24	,	,	PUNCT
easat-7517	15	25	5	5	NUM
easat-7517	15	26	]	]	PUNCT
easat-7517	15	27	.	.	PUNCT
easat-7517	16	1	prior	prior	ADJ
easat-7517	16	2	research	research	NOUN
easat-7517	16	3	has	have	AUX
easat-7517	16	4	explored	explore	VERB
easat-7517	16	5	various	various	ADJ
easat-7517	16	6	predictors	predictor	NOUN
easat-7517	16	7	of	of	ADP
easat-7517	16	8	going	go	VERB
easat-7517	16	9	concern	concern	ADJ
easat-7517	16	10	opinions	opinion	NOUN
easat-7517	16	11	,	,	PUNCT
easat-7517	16	12	emphasizing	emphasize	VERB
easat-7517	16	13	audit	audit	NOUN
easat-7517	16	14	characteristics	characteristic	NOUN
easat-7517	16	15	,	,	PUNCT
easat-7517	16	16	financial	financial	ADJ
easat-7517	16	17	ratios	ratio	NOUN
easat-7517	16	18	,	,	PUNCT
easat-7517	16	19	and	and	CCONJ
easat-7517	16	20	corporate	corporate	ADJ
easat-7517	16	21	governance	governance	NOUN
easat-7517	16	22	mechanisms	mechanism	NOUN
easat-7517	16	23	[	[	X
easat-7517	16	24	1	1	NUM
easat-7517	16	25	,	,	PUNCT
easat-7517	16	26	6	6	NUM
easat-7517	16	27	,	,	PUNCT
easat-7517	16	28	7	7	NUM
easat-7517	16	29	]	]	PUNCT
easat-7517	16	30	.	.	PUNCT
easat-7517	17	1	more	more	ADV
easat-7517	17	2	recently	recently	ADV
easat-7517	17	3	,	,	PUNCT
easat-7517	17	4	scholars	scholar	NOUN
easat-7517	17	5	have	have	AUX
easat-7517	17	6	turned	turn	VERB
easat-7517	17	7	their	their	PRON
easat-7517	17	8	attention	attention	NOUN
easat-7517	17	9	to	to	ADP
easat-7517	17	10	board	board	VERB
easat-7517	17	11	gender	gender	NOUN
easat-7517	17	12	diversity	diversity	NOUN
easat-7517	17	13	as	as	ADP
easat-7517	17	14	a	a	DET
easat-7517	17	15	potential	potential	ADJ
easat-7517	17	16	governance	governance	NOUN
easat-7517	17	17	enhancer	enhancer	NOUN
easat-7517	17	18	,	,	PUNCT
easat-7517	17	19	capable	capable	ADJ
easat-7517	17	20	of	of	ADP
easat-7517	17	21	improving	improve	VERB
easat-7517	17	22	risk	risk	NOUN
easat-7517	17	23	oversight	oversight	NOUN
easat-7517	17	24	and	and	CCONJ
easat-7517	17	25	reducing	reduce	VERB
easat-7517	17	26	financial	financial	ADJ
easat-7517	17	27	vulnerabilities	vulnerability	NOUN
easat-7517	17	28	[	[	X
easat-7517	17	29	8	8	NUM
easat-7517	17	30	,	,	PUNCT
easat-7517	17	31	9	9	NUM
easat-7517	17	32	]	]	PUNCT
easat-7517	17	33	.	.	PUNCT
easat-7517	18	1	despite	despite	SCONJ
easat-7517	18	2	growing	grow	VERB
easat-7517	18	3	global	global	ADJ
easat-7517	18	4	momentum	momentum	NOUN
easat-7517	18	5	for	for	ADP
easat-7517	18	6	diversity	diversity	NOUN
easat-7517	18	7	,	,	PUNCT
easat-7517	18	8	women	woman	NOUN
easat-7517	18	9	's	's	PART
easat-7517	18	10	representation	representation	NOUN
easat-7517	18	11	in	in	ADP
easat-7517	18	12	boardrooms	boardroom	NOUN
easat-7517	18	13	remains	remain	VERB
easat-7517	18	14	limited	limited	ADJ
easat-7517	18	15	in	in	ADP
easat-7517	18	16	emerging	emerge	VERB
easat-7517	18	17	markets	market	NOUN
easat-7517	18	18	like	like	ADP
easat-7517	18	19	indonesia	indonesia	PROPN
easat-7517	18	20	[	[	X
easat-7517	18	21	10	10	NUM
easat-7517	18	22	]	]	PUNCT
easat-7517	18	23	.	.	PUNCT
easat-7517	19	1	empirical	empirical	ADJ
easat-7517	19	2	evidence	evidence	NOUN
easat-7517	19	3	on	on	ADP
easat-7517	19	4	the	the	DET
easat-7517	19	5	effect	effect	NOUN
easat-7517	19	6	of	of	ADP
easat-7517	19	7	gender	gender	NOUN
easat-7517	19	8	diversity	diversity	NOUN
easat-7517	19	9	on	on	ADP
easat-7517	19	10	going	go	VERB
easat-7517	19	11	concern	concern	ADJ
easat-7517	19	12	opinions	opinion	NOUN
easat-7517	19	13	,	,	PUNCT
easat-7517	19	14	however	however	ADV
easat-7517	19	15	,	,	PUNCT
easat-7517	19	16	remains	remain	VERB
easat-7517	19	17	inconclusive	inconclusive	ADJ
easat-7517	19	18	,	,	PUNCT
easat-7517	19	19	while	while	SCONJ
easat-7517	19	20	some	some	DET
easat-7517	19	21	studies	study	NOUN
easat-7517	19	22	suggest	suggest	VERB
easat-7517	19	23	a	a	DET
easat-7517	19	24	negative	negative	ADJ
easat-7517	19	25	relationship	relationship	NOUN
easat-7517	19	26	[	[	X
easat-7517	19	27	8	8	X
easat-7517	19	28	]	]	X
easat-7517	19	29	others	other	NOUN
easat-7517	19	30	report	report	VERB
easat-7517	19	31	no	no	DET
easat-7517	19	32	significant	significant	ADJ
easat-7517	19	33	association	association	NOUN
easat-7517	20	1	[	[	X
easat-7517	20	2	11	11	NUM
easat-7517	20	3	]	]	PUNCT
easat-7517	20	4	.	.	PUNCT
easat-7517	21	1	liquidity	liquidity	NOUN
easat-7517	21	2	is	be	AUX
easat-7517	21	3	another	another	DET
easat-7517	21	4	key	key	ADJ
easat-7517	21	5	determinant	determinant	NOUN
easat-7517	21	6	of	of	ADP
easat-7517	21	7	going	go	VERB
easat-7517	21	8	concern	concern	NOUN
easat-7517	21	9	assessments	assessment	NOUN
easat-7517	21	10	,	,	PUNCT
easat-7517	21	11	representing	represent	VERB
easat-7517	21	12	a	a	DET
easat-7517	21	13	firm	firm	NOUN
easat-7517	21	14	’s	’s	PART
easat-7517	21	15	short	short	ADJ
easat-7517	21	16	-	-	PUNCT
easat-7517	21	17	term	term	NOUN
easat-7517	21	18	solvency	solvency	NOUN
easat-7517	21	19	.	.	PUNCT
easat-7517	22	1	several	several	ADJ
easat-7517	22	2	studies	study	NOUN
easat-7517	22	3	have	have	AUX
easat-7517	22	4	found	find	VERB
easat-7517	22	5	that	that	SCONJ
easat-7517	22	6	low	low	ADJ
easat-7517	22	7	liquidity	liquidity	NOUN
easat-7517	22	8	increases	increase	VERB
easat-7517	22	9	the	the	DET
easat-7517	22	10	likelihood	likelihood	NOUN
easat-7517	22	11	of	of	ADP
easat-7517	22	12	auditors	auditor	NOUN
easat-7517	22	13	issuing	issue	VERB
easat-7517	22	14	a	a	DET
easat-7517	22	15	going	go	VERB
easat-7517	22	16	-	-	PUNCT
easat-7517	22	17	concern	concern	NOUN
easat-7517	22	18	opinion	opinion	NOUN
easat-7517	23	1	[	[	X
easat-7517	23	2	1	1	NUM
easat-7517	23	3	,	,	PUNCT
easat-7517	23	4	4	4	NUM
easat-7517	23	5	]	]	PUNCT
easat-7517	23	6	.	.	PUNCT
easat-7517	24	1	though	though	SCONJ
easat-7517	24	2	other	other	ADJ
easat-7517	24	3	findings	finding	NOUN
easat-7517	24	4	challenge	challenge	VERB
easat-7517	24	5	this	this	DET
easat-7517	24	6	view	view	NOUN
easat-7517	24	7	[	[	X
easat-7517	24	8	12	12	NUM
easat-7517	24	9	]	]	PUNCT
easat-7517	24	10	.	.	PUNCT
easat-7517	25	1	these	these	DET
easat-7517	25	2	mixed	mixed	ADJ
easat-7517	25	3	outcomes	outcome	NOUN
easat-7517	25	4	suggest	suggest	VERB
easat-7517	25	5	the	the	DET
easat-7517	25	6	need	need	NOUN
easat-7517	25	7	to	to	PART
easat-7517	25	8	consider	consider	VERB
easat-7517	25	9	intermediate	intermediate	ADJ
easat-7517	25	10	factors	factor	NOUN
easat-7517	25	11	that	that	PRON
easat-7517	25	12	may	may	AUX
easat-7517	25	13	better	well	ADV
easat-7517	25	14	explain	explain	VERB
easat-7517	25	15	the	the	DET
easat-7517	25	16	pathways	pathway	NOUN
easat-7517	25	17	linking	link	VERB
easat-7517	25	18	governance	governance	NOUN
easat-7517	25	19	and	and	CCONJ
easat-7517	25	20	financial	financial	ADJ
easat-7517	25	21	indicators	indicator	NOUN
easat-7517	25	22	to	to	PART
easat-7517	25	23	audit	audit	VERB
easat-7517	25	24	outcomes	outcome	NOUN
easat-7517	25	25	.	.	PUNCT
easat-7517	26	1	financial	financial	ADJ
easat-7517	26	2	distress	distress	NOUN
easat-7517	26	3	may	may	AUX
easat-7517	26	4	mediate	mediate	VERB
easat-7517	26	5	the	the	DET
easat-7517	26	6	relationship	relationship	NOUN
easat-7517	26	7	between	between	ADP
easat-7517	26	8	board	board	NOUN
easat-7517	26	9	gender	gender	NOUN
easat-7517	26	10	diversity	diversity	NOUN
easat-7517	26	11	,	,	PUNCT
easat-7517	26	12	liquidity	liquidity	NOUN
easat-7517	26	13	,	,	PUNCT
easat-7517	26	14	and	and	CCONJ
easat-7517	26	15	going	go	VERB
easat-7517	26	16	concern	concern	NOUN
easat-7517	26	17	audit	audit	NOUN
easat-7517	26	18	opinions	opinion	NOUN
easat-7517	26	19	.	.	PUNCT
easat-7517	27	1	while	while	SCONJ
easat-7517	27	2	theoretically	theoretically	ADV
easat-7517	27	3	relevant	relevant	ADJ
easat-7517	27	4	,	,	PUNCT
easat-7517	27	5	this	this	DET
easat-7517	27	6	mediating	mediating	NOUN
easat-7517	27	7	mechanism	mechanism	NOUN
easat-7517	27	8	,	,	PUNCT
easat-7517	27	9	particularly	particularly	ADV
easat-7517	27	10	within	within	ADP
easat-7517	27	11	indonesian	indonesian	ADJ
easat-7517	27	12	soes	soe	NOUN
easat-7517	27	13	,	,	PUNCT
easat-7517	27	14	lacks	lack	VERB
easat-7517	27	15	empirical	empirical	ADJ
easat-7517	27	16	examination	examination	NOUN
easat-7517	27	17	.	.	PUNCT
easat-7517	28	1	this	this	DET
easat-7517	28	2	study	study	NOUN
easat-7517	28	3	addresses	address	VERB
easat-7517	28	4	this	this	DET
easat-7517	28	5	gap	gap	NOUN
easat-7517	28	6	by	by	ADP
easat-7517	28	7	proposing	propose	VERB
easat-7517	28	8	a	a	DET
easat-7517	28	9	model	model	NOUN
easat-7517	28	10	https://orcid.org/0009-0004-5486-3861	https://orcid.org/0009-0004-5486-3861	PROPN
easat-7517	28	11	https://orcid.org/0000-0002-5538-3817	https://orcid.org/0000-0002-5538-3817	PROPN
easat-7517	28	12	2550	2550	NUM
easat-7517	28	13	edelweiss	edelweiss	PROPN
easat-7517	28	14	applied	apply	VERB
easat-7517	28	15	science	science	NOUN
easat-7517	28	16	and	and	CCONJ
easat-7517	28	17	technology	technology	NOUN
easat-7517	28	18	issn	issn	PROPN
easat-7517	28	19	:	:	PUNCT
easat-7517	28	20	2576	2576	NUM
easat-7517	28	21	-	-	SYM
easat-7517	28	22	8484	8484	NUM
easat-7517	28	23	vol	vol	NOUN
easat-7517	28	24	.	.	PROPN
easat-7517	29	1	9	9	NUM
easat-7517	29	2	,	,	PUNCT
easat-7517	29	3	no	no	INTJ
easat-7517	29	4	.	.	NOUN
easat-7517	29	5	5	5	NUM
easat-7517	29	6	:	:	SYM
easat-7517	29	7	2549	2549	NUM
easat-7517	29	8	-	-	SYM
easat-7517	29	9	2564	2564	NUM
easat-7517	29	10	,	,	PUNCT
easat-7517	29	11	2025	2025	NUM
easat-7517	29	12	doi	doi	NOUN
easat-7517	29	13	:	:	PUNCT
easat-7517	29	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	29	15	©	©	PROPN
easat-7517	29	16	2025	2025	NUM
easat-7517	29	17	by	by	ADP
easat-7517	29	18	the	the	DET
easat-7517	29	19	authors	author	NOUN
easat-7517	29	20	;	;	PUNCT
easat-7517	29	21	licensee	licensee	PROPN
easat-7517	29	22	learning	learning	NOUN
easat-7517	29	23	gate	gate	NOUN
easat-7517	29	24	where	where	SCONJ
easat-7517	29	25	financial	financial	ADJ
easat-7517	29	26	distress	distress	NOUN
easat-7517	29	27	mediates	mediate	VERB
easat-7517	29	28	the	the	DET
easat-7517	29	29	influence	influence	NOUN
easat-7517	29	30	of	of	ADP
easat-7517	29	31	governance	governance	NOUN
easat-7517	29	32	and	and	CCONJ
easat-7517	29	33	liquidity	liquidity	NOUN
easat-7517	29	34	on	on	ADP
easat-7517	29	35	going	go	VERB
easat-7517	29	36	concern	concern	ADJ
easat-7517	29	37	audit	audit	NOUN
easat-7517	29	38	opinions	opinion	NOUN
easat-7517	29	39	.	.	PUNCT
easat-7517	30	1	theoretically	theoretically	ADV
easat-7517	30	2	,	,	PUNCT
easat-7517	30	3	this	this	DET
easat-7517	30	4	study	study	NOUN
easat-7517	30	5	contributes	contribute	VERB
easat-7517	30	6	to	to	ADP
easat-7517	30	7	the	the	DET
easat-7517	30	8	audit	audit	NOUN
easat-7517	30	9	literature	literature	NOUN
easat-7517	30	10	by	by	ADP
easat-7517	30	11	integrating	integrate	VERB
easat-7517	30	12	financial	financial	ADJ
easat-7517	30	13	distress	distress	NOUN
easat-7517	30	14	as	as	ADP
easat-7517	30	15	a	a	DET
easat-7517	30	16	mediating	mediating	NOUN
easat-7517	30	17	construct	construct	NOUN
easat-7517	30	18	that	that	PRON
easat-7517	30	19	links	link	VERB
easat-7517	30	20	internal	internal	ADJ
easat-7517	30	21	governance	governance	NOUN
easat-7517	30	22	features	feature	NOUN
easat-7517	30	23	and	and	CCONJ
easat-7517	30	24	financial	financial	ADJ
easat-7517	30	25	conditions	condition	NOUN
easat-7517	30	26	to	to	ADP
easat-7517	30	27	auditor	auditor	NOUN
easat-7517	30	28	judgments	judgment	NOUN
easat-7517	30	29	.	.	PUNCT
easat-7517	31	1	practically	practically	ADV
easat-7517	31	2	,	,	PUNCT
easat-7517	31	3	the	the	DET
easat-7517	31	4	findings	finding	NOUN
easat-7517	31	5	provide	provide	VERB
easat-7517	31	6	useful	useful	ADJ
easat-7517	31	7	insights	insight	NOUN
easat-7517	31	8	for	for	ADP
easat-7517	31	9	auditors	auditor	NOUN
easat-7517	31	10	,	,	PUNCT
easat-7517	31	11	regulators	regulator	NOUN
easat-7517	31	12	,	,	PUNCT
easat-7517	31	13	and	and	CCONJ
easat-7517	31	14	corporate	corporate	ADJ
easat-7517	31	15	decision	decision	NOUN
easat-7517	31	16	-	-	PUNCT
easat-7517	31	17	makers	maker	NOUN
easat-7517	31	18	in	in	ADP
easat-7517	31	19	identifying	identify	VERB
easat-7517	31	20	early	early	ADJ
easat-7517	31	21	warning	warning	NOUN
easat-7517	31	22	signals	signal	NOUN
easat-7517	31	23	of	of	ADP
easat-7517	31	24	continuity	continuity	NOUN
easat-7517	31	25	risk	risk	NOUN
easat-7517	31	26	,	,	PUNCT
easat-7517	31	27	especially	especially	ADV
easat-7517	31	28	within	within	ADP
easat-7517	31	29	publicly	publicly	ADV
easat-7517	31	30	owned	own	VERB
easat-7517	31	31	enterprises	enterprise	NOUN
easat-7517	31	32	.	.	PUNCT
easat-7517	32	1	2	2	X
easat-7517	32	2	.	.	X
easat-7517	32	3	literature	literature	NOUN
easat-7517	32	4	review	review	VERB
easat-7517	32	5	2.1	2.1	NUM
easat-7517	32	6	.	.	PUNCT
easat-7517	33	1	fraud	fraud	NOUN
easat-7517	33	2	deterrence	deterrence	NOUN
easat-7517	33	3	fraud	fraud	NOUN
easat-7517	33	4	deterrence	deterrence	NOUN
easat-7517	33	5	refers	refer	VERB
easat-7517	33	6	to	to	ADP
easat-7517	33	7	a	a	DET
easat-7517	33	8	proactive	proactive	ADJ
easat-7517	33	9	approach	approach	NOUN
easat-7517	33	10	aimed	aim	VERB
easat-7517	33	11	at	at	ADP
easat-7517	33	12	preventing	prevent	VERB
easat-7517	33	13	fraudulent	fraudulent	ADJ
easat-7517	33	14	activities	activity	NOUN
easat-7517	33	15	before	before	SCONJ
easat-7517	33	16	they	they	PRON
easat-7517	33	17	occur	occur	VERB
easat-7517	33	18	by	by	ADP
easat-7517	33	19	cultivating	cultivate	VERB
easat-7517	33	20	institutional	institutional	ADJ
easat-7517	33	21	environments	environment	NOUN
easat-7517	33	22	that	that	PRON
easat-7517	33	23	minimize	minimize	VERB
easat-7517	33	24	opportunities	opportunity	NOUN
easat-7517	33	25	and	and	CCONJ
easat-7517	33	26	rationalizations	rationalization	NOUN
easat-7517	33	27	for	for	ADP
easat-7517	33	28	misconduct	misconduct	NOUN
easat-7517	33	29	.	.	PUNCT
easat-7517	34	1	unlike	unlike	ADP
easat-7517	34	2	fraud	fraud	NOUN
easat-7517	34	3	detection	detection	NOUN
easat-7517	34	4	,	,	PUNCT
easat-7517	34	5	which	which	PRON
easat-7517	34	6	addresses	address	VERB
easat-7517	34	7	fraud	fraud	VERB
easat-7517	34	8	after	after	ADP
easat-7517	34	9	its	its	PRON
easat-7517	34	10	occurrence	occurrence	NOUN
easat-7517	34	11	,	,	PUNCT
easat-7517	34	12	deterrence	deterrence	NOUN
easat-7517	34	13	strategies	strategy	NOUN
easat-7517	34	14	emphasize	emphasize	VERB
easat-7517	34	15	preventive	preventive	ADJ
easat-7517	34	16	measures	measure	NOUN
easat-7517	34	17	such	such	ADJ
easat-7517	34	18	as	as	ADP
easat-7517	34	19	robust	robust	ADJ
easat-7517	34	20	internal	internal	ADJ
easat-7517	34	21	control	control	NOUN
easat-7517	34	22	systems	system	NOUN
easat-7517	34	23	,	,	PUNCT
easat-7517	34	24	ethical	ethical	ADJ
easat-7517	34	25	leadership	leadership	NOUN
easat-7517	34	26	,	,	PUNCT
easat-7517	34	27	and	and	CCONJ
easat-7517	34	28	governance	governance	NOUN
easat-7517	34	29	structures	structure	NOUN
easat-7517	34	30	that	that	PRON
easat-7517	34	31	foster	foster	VERB
easat-7517	34	32	accountability	accountability	NOUN
easat-7517	35	1	[	[	X
easat-7517	35	2	13	13	NUM
easat-7517	35	3	]	]	PUNCT
easat-7517	35	4	.	.	PUNCT
easat-7517	36	1	these	these	DET
easat-7517	36	2	mechanisms	mechanism	NOUN
easat-7517	36	3	operate	operate	VERB
easat-7517	36	4	by	by	ADP
easat-7517	36	5	influencing	influence	VERB
easat-7517	36	6	the	the	DET
easat-7517	36	7	psychological	psychological	ADJ
easat-7517	36	8	calculus	calculus	NOUN
easat-7517	36	9	of	of	ADP
easat-7517	36	10	potential	potential	ADJ
easat-7517	36	11	fraud	fraud	NOUN
easat-7517	36	12	perpetrators	perpetrator	NOUN
easat-7517	36	13	,	,	PUNCT
easat-7517	36	14	who	who	PRON
easat-7517	36	15	assess	assess	VERB
easat-7517	36	16	the	the	DET
easat-7517	36	17	risks	risk	NOUN
easat-7517	36	18	of	of	ADP
easat-7517	36	19	detection	detection	NOUN
easat-7517	36	20	and	and	CCONJ
easat-7517	36	21	punishment	punishment	NOUN
easat-7517	36	22	relative	relative	ADJ
easat-7517	36	23	to	to	ADP
easat-7517	36	24	the	the	DET
easat-7517	36	25	expected	expect	VERB
easat-7517	36	26	benefits	benefit	NOUN
easat-7517	36	27	.	.	PUNCT
easat-7517	37	1	in	in	ADP
easat-7517	37	2	the	the	DET
easat-7517	37	3	indonesian	indonesian	ADJ
easat-7517	37	4	context	context	NOUN
easat-7517	37	5	,	,	PUNCT
easat-7517	37	6	empirical	empirical	ADJ
easat-7517	37	7	studies	study	NOUN
easat-7517	37	8	have	have	AUX
easat-7517	37	9	highlighted	highlight	VERB
easat-7517	37	10	that	that	SCONJ
easat-7517	37	11	the	the	DET
easat-7517	37	12	effectiveness	effectiveness	NOUN
easat-7517	37	13	of	of	ADP
easat-7517	37	14	fraud	fraud	NOUN
easat-7517	37	15	deterrence	deterrence	NOUN
easat-7517	37	16	is	be	AUX
easat-7517	37	17	significantly	significantly	ADV
easat-7517	37	18	shaped	shape	VERB
easat-7517	37	19	by	by	ADP
easat-7517	37	20	the	the	DET
easat-7517	37	21	extent	extent	NOUN
easat-7517	37	22	to	to	PART
easat-7517	37	23	which	which	PRON
easat-7517	37	24	internal	internal	ADJ
easat-7517	37	25	actors	actor	NOUN
easat-7517	37	26	,	,	PUNCT
easat-7517	37	27	particularly	particularly	ADV
easat-7517	37	28	management	management	NOUN
easat-7517	37	29	,	,	PUNCT
easat-7517	37	30	internalize	internalize	VERB
easat-7517	37	31	their	their	PRON
easat-7517	37	32	roles	role	NOUN
easat-7517	37	33	in	in	ADP
easat-7517	37	34	promoting	promote	VERB
easat-7517	37	35	integrity	integrity	NOUN
easat-7517	37	36	.	.	PUNCT
easat-7517	38	1	this	this	DET
easat-7517	38	2	internalization	internalization	NOUN
easat-7517	38	3	stems	stem	VERB
easat-7517	38	4	not	not	PART
easat-7517	38	5	merely	merely	ADV
easat-7517	38	6	from	from	ADP
easat-7517	38	7	compliance	compliance	NOUN
easat-7517	38	8	obligations	obligation	NOUN
easat-7517	38	9	but	but	CCONJ
easat-7517	38	10	from	from	ADP
easat-7517	38	11	a	a	DET
easat-7517	38	12	strategic	strategic	ADJ
easat-7517	38	13	commitment	commitment	NOUN
easat-7517	38	14	to	to	ADP
easat-7517	38	15	organizational	organizational	ADJ
easat-7517	38	16	transparency	transparency	NOUN
easat-7517	38	17	and	and	CCONJ
easat-7517	38	18	ethical	ethical	ADJ
easat-7517	38	19	behaviour	behaviour	NOUN
easat-7517	38	20	[	[	X
easat-7517	38	21	14	14	NUM
easat-7517	38	22	]	]	PUNCT
easat-7517	38	23	.	.	PUNCT
easat-7517	39	1	accordingly	accordingly	ADV
easat-7517	39	2	,	,	PUNCT
easat-7517	39	3	corporate	corporate	ADJ
easat-7517	39	4	governance	governance	NOUN
easat-7517	39	5	becomes	become	VERB
easat-7517	39	6	a	a	DET
easat-7517	39	7	critical	critical	ADJ
easat-7517	39	8	driver	driver	NOUN
easat-7517	39	9	of	of	ADP
easat-7517	39	10	deterrence	deterrence	NOUN
easat-7517	39	11	effectiveness	effectiveness	NOUN
easat-7517	39	12	;	;	PUNCT
easat-7517	39	13	enhanced	enhance	VERB
easat-7517	39	14	board	board	NOUN
easat-7517	39	15	oversight	oversight	NOUN
easat-7517	39	16	,	,	PUNCT
easat-7517	39	17	active	active	ADJ
easat-7517	39	18	audit	audit	NOUN
easat-7517	39	19	committees	committee	NOUN
easat-7517	39	20	,	,	PUNCT
easat-7517	39	21	and	and	CCONJ
easat-7517	39	22	strong	strong	ADJ
easat-7517	39	23	ethical	ethical	ADJ
easat-7517	39	24	leadership	leadership	NOUN
easat-7517	39	25	amplify	amplify	VERB
easat-7517	39	26	perceived	perceive	VERB
easat-7517	39	27	enforcement	enforcement	NOUN
easat-7517	39	28	,	,	PUNCT
easat-7517	39	29	thereby	thereby	ADV
easat-7517	39	30	reducing	reduce	VERB
easat-7517	39	31	fraudulent	fraudulent	ADJ
easat-7517	39	32	intentions	intention	NOUN
easat-7517	39	33	.	.	PUNCT
easat-7517	40	1	further	far	ADV
easat-7517	40	2	,	,	PUNCT
easat-7517	40	3	deterrence	deterrence	NOUN
easat-7517	40	4	is	be	AUX
easat-7517	40	5	dynamic	dynamic	ADJ
easat-7517	40	6	and	and	CCONJ
easat-7517	40	7	evolves	evolve	NOUN
easat-7517	40	8	with	with	ADP
easat-7517	40	9	the	the	DET
easat-7517	40	10	organization	organization	NOUN
easat-7517	40	11	’s	’s	PART
easat-7517	40	12	ethical	ethical	ADJ
easat-7517	40	13	climate	climate	NOUN
easat-7517	40	14	and	and	CCONJ
easat-7517	40	15	credibility	credibility	NOUN
easat-7517	40	16	of	of	ADP
easat-7517	40	17	sanction	sanction	NOUN
easat-7517	40	18	mechanisms	mechanism	NOUN
easat-7517	40	19	,	,	PUNCT
easat-7517	40	20	termed	term	VERB
easat-7517	40	21	“	"	PUNCT
easat-7517	40	22	deterrence	deterrence	NOUN
easat-7517	40	23	propellers	propeller	NOUN
easat-7517	40	24	”	"	PUNCT
easat-7517	40	25	by	by	ADP
easat-7517	40	26	koerniawan	koerniawan	PROPN
easat-7517	40	27	,	,	PUNCT
easat-7517	40	28	et	et	PROPN
easat-7517	40	29	al	al	PROPN
easat-7517	40	30	.	.	PUNCT
easat-7517	41	1	[	[	X
easat-7517	41	2	15	15	NUM
easat-7517	41	3	]	]	PUNCT
easat-7517	41	4	.	.	PUNCT
easat-7517	42	1	when	when	SCONJ
easat-7517	42	2	these	these	DET
easat-7517	42	3	propellers	propeller	NOUN
easat-7517	42	4	are	be	AUX
easat-7517	42	5	embedded	embed	VERB
easat-7517	42	6	into	into	ADP
easat-7517	42	7	institutional	institutional	ADJ
easat-7517	42	8	governance	governance	NOUN
easat-7517	42	9	frameworks	framework	NOUN
easat-7517	42	10	,	,	PUNCT
easat-7517	42	11	they	they	PRON
easat-7517	42	12	bolster	bolster	VERB
easat-7517	42	13	fraud	fraud	NOUN
easat-7517	42	14	resilience	resilience	NOUN
easat-7517	42	15	.	.	PUNCT
easat-7517	43	1	this	this	PRON
easat-7517	43	2	is	be	AUX
easat-7517	43	3	particularly	particularly	ADV
easat-7517	43	4	relevant	relevant	ADJ
easat-7517	43	5	for	for	ADP
easat-7517	43	6	indonesian	indonesian	ADJ
easat-7517	43	7	state	state	NOUN
easat-7517	43	8	-	-	PUNCT
easat-7517	43	9	owned	own	VERB
easat-7517	43	10	enterprises	enterprise	NOUN
easat-7517	43	11	(	(	PUNCT
easat-7517	43	12	soes	soe	NOUN
easat-7517	43	13	)	)	PUNCT
easat-7517	43	14	,	,	PUNCT
easat-7517	43	15	where	where	SCONJ
easat-7517	43	16	integrating	integrate	VERB
easat-7517	43	17	fraud	fraud	NOUN
easat-7517	43	18	deterrence	deterrence	NOUN
easat-7517	43	19	principles	principle	NOUN
easat-7517	43	20	into	into	ADP
easat-7517	43	21	liquidity	liquidity	NOUN
easat-7517	43	22	management	management	NOUN
easat-7517	43	23	and	and	CCONJ
easat-7517	43	24	audit	audit	NOUN
easat-7517	43	25	oversight	oversight	NOUN
easat-7517	43	26	is	be	AUX
easat-7517	43	27	not	not	PART
easat-7517	43	28	only	only	ADV
easat-7517	43	29	regulatory	regulatory	ADJ
easat-7517	43	30	but	but	CCONJ
easat-7517	43	31	strategically	strategically	ADV
easat-7517	43	32	imperative	imperative	ADJ
easat-7517	43	33	for	for	ADP
easat-7517	43	34	sustaining	sustain	VERB
easat-7517	43	35	institutional	institutional	ADJ
easat-7517	43	36	integrity	integrity	NOUN
easat-7517	43	37	.	.	PUNCT
easat-7517	44	1	2.2	2.2	NUM
easat-7517	44	2	.	.	PUNCT
easat-7517	45	1	agency	agency	NOUN
easat-7517	45	2	theory	theory	NOUN
easat-7517	45	3	agency	agency	NOUN
easat-7517	45	4	theory	theory	NOUN
easat-7517	45	5	examines	examine	VERB
easat-7517	45	6	the	the	DET
easat-7517	45	7	relationship	relationship	NOUN
easat-7517	45	8	between	between	ADP
easat-7517	45	9	principals	principal	NOUN
easat-7517	45	10	(	(	PUNCT
easat-7517	45	11	shareholders	shareholder	NOUN
easat-7517	45	12	)	)	PUNCT
easat-7517	45	13	and	and	CCONJ
easat-7517	45	14	agents	agent	NOUN
easat-7517	45	15	(	(	PUNCT
easat-7517	45	16	managers	manager	NOUN
easat-7517	45	17	)	)	PUNCT
easat-7517	45	18	,	,	PUNCT
easat-7517	45	19	focusing	focus	VERB
easat-7517	45	20	on	on	ADP
easat-7517	45	21	how	how	SCONJ
easat-7517	45	22	managers	manager	NOUN
easat-7517	45	23	make	make	VERB
easat-7517	45	24	decisions	decision	NOUN
easat-7517	45	25	on	on	ADP
easat-7517	45	26	behalf	behalf	NOUN
easat-7517	45	27	of	of	ADP
easat-7517	45	28	shareholders	shareholder	NOUN
easat-7517	45	29	[	[	X
easat-7517	45	30	16	16	NUM
easat-7517	45	31	]	]	PUNCT
easat-7517	45	32	.	.	PUNCT
easat-7517	46	1	however	however	ADV
easat-7517	46	2	,	,	PUNCT
easat-7517	46	3	this	this	DET
easat-7517	46	4	relationship	relationship	NOUN
easat-7517	46	5	is	be	AUX
easat-7517	46	6	often	often	ADV
easat-7517	46	7	strained	strain	VERB
easat-7517	46	8	by	by	ADP
easat-7517	46	9	conflicts	conflict	NOUN
easat-7517	46	10	of	of	ADP
easat-7517	46	11	interest	interest	NOUN
easat-7517	46	12	and	and	CCONJ
easat-7517	46	13	information	information	NOUN
easat-7517	46	14	asymmetry	asymmetry	NOUN
easat-7517	46	15	,	,	PUNCT
easat-7517	46	16	as	as	SCONJ
easat-7517	46	17	managers	manager	NOUN
easat-7517	46	18	may	may	AUX
easat-7517	46	19	act	act	VERB
easat-7517	46	20	in	in	ADP
easat-7517	46	21	pursuit	pursuit	NOUN
easat-7517	46	22	of	of	ADP
easat-7517	46	23	personal	personal	ADJ
easat-7517	46	24	interests	interest	NOUN
easat-7517	46	25	at	at	ADP
easat-7517	46	26	the	the	DET
easat-7517	46	27	expense	expense	NOUN
easat-7517	46	28	of	of	ADP
easat-7517	46	29	shareholders	shareholder	NOUN
easat-7517	46	30	[	[	X
easat-7517	46	31	17	17	NUM
easat-7517	46	32	]	]	PUNCT
easat-7517	46	33	.	.	PUNCT
easat-7517	47	1	to	to	PART
easat-7517	47	2	mitigate	mitigate	VERB
easat-7517	47	3	such	such	ADJ
easat-7517	47	4	issues	issue	NOUN
easat-7517	47	5	,	,	PUNCT
easat-7517	47	6	auditors	auditor	NOUN
easat-7517	47	7	serve	serve	VERB
easat-7517	47	8	as	as	ADP
easat-7517	47	9	independent	independent	ADJ
easat-7517	47	10	monitors	monitor	NOUN
easat-7517	47	11	,	,	PUNCT
easat-7517	47	12	tasked	task	VERB
easat-7517	47	13	with	with	ADP
easat-7517	47	14	assessing	assess	VERB
easat-7517	47	15	financial	financial	ADJ
easat-7517	47	16	statements	statement	NOUN
easat-7517	47	17	and	and	CCONJ
easat-7517	47	18	providing	provide	VERB
easat-7517	47	19	assurance	assurance	NOUN
easat-7517	47	20	regarding	regard	VERB
easat-7517	47	21	the	the	DET
easat-7517	47	22	continuity	continuity	NOUN
easat-7517	47	23	of	of	ADP
easat-7517	47	24	business	business	NOUN
easat-7517	47	25	operations	operation	NOUN
easat-7517	48	1	[	[	X
easat-7517	48	2	1	1	NUM
easat-7517	48	3	]	]	PUNCT
easat-7517	48	4	.	.	PUNCT
easat-7517	49	1	the	the	DET
easat-7517	49	2	issuance	issuance	NOUN
easat-7517	49	3	of	of	ADP
easat-7517	49	4	audit	audit	NOUN
easat-7517	49	5	opinions	opinion	NOUN
easat-7517	49	6	,	,	PUNCT
easat-7517	49	7	especially	especially	ADV
easat-7517	49	8	going	go	VERB
easat-7517	49	9	concern	concern	ADJ
easat-7517	49	10	opinions	opinion	NOUN
easat-7517	49	11	,	,	PUNCT
easat-7517	49	12	thus	thus	ADV
easat-7517	49	13	functions	function	NOUN
easat-7517	49	14	as	as	ADP
easat-7517	49	15	a	a	DET
easat-7517	49	16	critical	critical	ADJ
easat-7517	49	17	accountability	accountability	NOUN
easat-7517	49	18	tool	tool	NOUN
easat-7517	49	19	within	within	ADP
easat-7517	49	20	the	the	DET
easat-7517	49	21	agency	agency	NOUN
easat-7517	49	22	framework	framework	NOUN
easat-7517	49	23	.	.	PUNCT
easat-7517	50	1	2.3	2.3	NUM
easat-7517	50	2	.	.	PUNCT
easat-7517	51	1	signaling	signal	VERB
easat-7517	51	2	theory	theory	NOUN
easat-7517	51	3	signaling	signal	VERB
easat-7517	51	4	theory	theory	NOUN
easat-7517	51	5	addresses	address	NOUN
easat-7517	51	6	how	how	SCONJ
easat-7517	51	7	companies	company	NOUN
easat-7517	51	8	reduce	reduce	VERB
easat-7517	51	9	information	information	NOUN
easat-7517	51	10	asymmetry	asymmetry	NOUN
easat-7517	51	11	by	by	ADP
easat-7517	51	12	sending	send	VERB
easat-7517	51	13	credible	credible	ADJ
easat-7517	51	14	signals	signal	NOUN
easat-7517	51	15	to	to	ADP
easat-7517	51	16	the	the	DET
easat-7517	51	17	market	market	NOUN
easat-7517	51	18	[	[	X
easat-7517	51	19	18	18	NUM
easat-7517	51	20	]	]	PUNCT
easat-7517	51	21	.	.	PUNCT
easat-7517	52	1	within	within	ADP
easat-7517	52	2	this	this	DET
easat-7517	52	3	framework	framework	NOUN
easat-7517	52	4	,	,	PUNCT
easat-7517	52	5	audit	audit	NOUN
easat-7517	52	6	opinions	opinion	NOUN
easat-7517	52	7	serve	serve	VERB
easat-7517	52	8	as	as	ADP
easat-7517	52	9	key	key	ADJ
easat-7517	52	10	indicators	indicator	NOUN
easat-7517	52	11	of	of	ADP
easat-7517	52	12	firm	firm	ADJ
easat-7517	52	13	health	health	NOUN
easat-7517	52	14	and	and	CCONJ
easat-7517	52	15	performance	performance	NOUN
easat-7517	52	16	.	.	PUNCT
easat-7517	53	1	according	accord	VERB
easat-7517	53	2	to	to	ADP
easat-7517	53	3	ghozali	ghozali	PROPN
easat-7517	53	4	[	[	PUNCT
easat-7517	53	5	19	19	NUM
easat-7517	53	6	]	]	PUNCT
easat-7517	53	7	management	management	NOUN
easat-7517	53	8	employs	employ	VERB
easat-7517	53	9	such	such	ADJ
easat-7517	53	10	signals	signal	NOUN
easat-7517	53	11	to	to	PART
easat-7517	53	12	communicate	communicate	VERB
easat-7517	53	13	relevant	relevant	ADJ
easat-7517	53	14	financial	financial	ADJ
easat-7517	53	15	conditions	condition	NOUN
easat-7517	53	16	to	to	ADP
easat-7517	53	17	investors	investor	NOUN
easat-7517	53	18	and	and	CCONJ
easat-7517	53	19	stakeholders	stakeholder	NOUN
easat-7517	53	20	.	.	PUNCT
easat-7517	54	1	agency	agency	NOUN
easat-7517	54	2	theory	theory	NOUN
easat-7517	54	3	studies	study	VERB
easat-7517	54	4	the	the	DET
easat-7517	54	5	relationship	relationship	NOUN
easat-7517	54	6	between	between	ADP
easat-7517	54	7	shareholders	shareholder	NOUN
easat-7517	54	8	(	(	PUNCT
easat-7517	54	9	principals	principal	NOUN
easat-7517	54	10	)	)	PUNCT
easat-7517	54	11	and	and	CCONJ
easat-7517	54	12	managers	manager	NOUN
easat-7517	54	13	(	(	PUNCT
easat-7517	54	14	agents	agent	NOUN
easat-7517	54	15	)	)	PUNCT
easat-7517	54	16	,	,	PUNCT
easat-7517	54	17	analyzing	analyze	VERB
easat-7517	54	18	managers	manager	NOUN
easat-7517	54	19	'	'	PART
easat-7517	54	20	decision	decision	NOUN
easat-7517	54	21	-	-	PUNCT
easat-7517	54	22	making	making	NOUN
easat-7517	54	23	on	on	ADP
easat-7517	54	24	behalf	behalf	NOUN
easat-7517	54	25	of	of	ADP
easat-7517	54	26	shareholders	shareholder	NOUN
easat-7517	54	27	[	[	X
easat-7517	54	28	1	1	NUM
easat-7517	54	29	]	]	PUNCT
easat-7517	54	30	.	.	PUNCT
easat-7517	55	1	such	such	ADJ
easat-7517	55	2	signals	signal	NOUN
easat-7517	55	3	are	be	AUX
easat-7517	55	4	particularly	particularly	ADV
easat-7517	55	5	salient	salient	ADJ
easat-7517	55	6	in	in	ADP
easat-7517	55	7	contexts	context	NOUN
easat-7517	55	8	marked	mark	VERB
easat-7517	55	9	by	by	ADP
easat-7517	55	10	sustained	sustained	ADJ
easat-7517	55	11	losses	loss	NOUN
easat-7517	55	12	or	or	CCONJ
easat-7517	55	13	liquidity	liquidity	NOUN
easat-7517	55	14	problems	problem	NOUN
easat-7517	55	15	,	,	PUNCT
easat-7517	55	16	which	which	PRON
easat-7517	55	17	can	can	AUX
easat-7517	55	18	undermine	undermine	VERB
easat-7517	55	19	firm	firm	ADJ
easat-7517	55	20	valuation	valuation	NOUN
easat-7517	55	21	and	and	CCONJ
easat-7517	55	22	stakeholder	stakeholder	PROPN
easat-7517	55	23	trust	trust	PROPN
easat-7517	55	24	.	.	PUNCT
easat-7517	56	1	2551	2551	NUM
easat-7517	56	2	edelweiss	edelweiss	PROPN
easat-7517	56	3	applied	apply	VERB
easat-7517	56	4	science	science	NOUN
easat-7517	56	5	and	and	CCONJ
easat-7517	56	6	technology	technology	NOUN
easat-7517	56	7	issn	issn	PROPN
easat-7517	56	8	:	:	PUNCT
easat-7517	56	9	2576	2576	NUM
easat-7517	56	10	-	-	SYM
easat-7517	56	11	8484	8484	NUM
easat-7517	56	12	vol	vol	NOUN
easat-7517	56	13	.	.	PROPN
easat-7517	57	1	9	9	NUM
easat-7517	57	2	,	,	PUNCT
easat-7517	57	3	no	no	INTJ
easat-7517	57	4	.	.	NOUN
easat-7517	57	5	5	5	NUM
easat-7517	57	6	:	:	SYM
easat-7517	57	7	2549	2549	NUM
easat-7517	57	8	-	-	SYM
easat-7517	57	9	2564	2564	NUM
easat-7517	57	10	,	,	PUNCT
easat-7517	57	11	2025	2025	NUM
easat-7517	57	12	doi	doi	NOUN
easat-7517	57	13	:	:	PUNCT
easat-7517	57	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	57	15	©	©	PROPN
easat-7517	57	16	2025	2025	NUM
easat-7517	57	17	by	by	ADP
easat-7517	57	18	the	the	DET
easat-7517	57	19	authors	author	NOUN
easat-7517	57	20	;	;	PUNCT
easat-7517	57	21	licensee	licensee	PROPN
easat-7517	57	22	learning	learning	NOUN
easat-7517	57	23	gate	gate	NOUN
easat-7517	57	24	2.4	2.4	NUM
easat-7517	57	25	.	.	PUNCT
easat-7517	58	1	going	go	VERB
easat-7517	58	2	-	-	PUNCT
easat-7517	58	3	concern	concern	NOUN
easat-7517	58	4	audit	audit	NOUN
easat-7517	58	5	opinion	opinion	NOUN
easat-7517	58	6	a	a	DET
easat-7517	58	7	going	go	VERB
easat-7517	58	8	-	-	PUNCT
easat-7517	58	9	concern	concern	NOUN
easat-7517	58	10	audit	audit	NOUN
easat-7517	58	11	opinion	opinion	NOUN
easat-7517	58	12	signals	signal	VERB
easat-7517	58	13	the	the	DET
easat-7517	58	14	auditor	auditor	NOUN
easat-7517	58	15	's	's	PART
easat-7517	58	16	substantial	substantial	ADJ
easat-7517	58	17	doubt	doubt	NOUN
easat-7517	58	18	about	about	ADP
easat-7517	58	19	an	an	DET
easat-7517	58	20	entity	entity	NOUN
easat-7517	58	21	's	's	PART
easat-7517	58	22	ability	ability	NOUN
easat-7517	58	23	to	to	PART
easat-7517	58	24	continue	continue	VERB
easat-7517	58	25	operating	operate	VERB
easat-7517	58	26	in	in	ADP
easat-7517	58	27	the	the	DET
easat-7517	58	28	foreseeable	foreseeable	ADJ
easat-7517	58	29	future	future	NOUN
easat-7517	58	30	[	[	X
easat-7517	58	31	20	20	NUM
easat-7517	58	32	]	]	PUNCT
easat-7517	58	33	.	.	PUNCT
easat-7517	59	1	auditors	auditor	NOUN
easat-7517	59	2	must	must	AUX
easat-7517	59	3	critically	critically	ADV
easat-7517	59	4	assess	assess	VERB
easat-7517	59	5	management	management	NOUN
easat-7517	59	6	's	's	PART
easat-7517	59	7	going	go	VERB
easat-7517	59	8	concern	concern	NOUN
easat-7517	59	9	assessment	assessment	NOUN
easat-7517	59	10	and	and	CCONJ
easat-7517	59	11	obtain	obtain	VERB
easat-7517	59	12	sufficient	sufficient	ADJ
easat-7517	59	13	evidence	evidence	NOUN
easat-7517	59	14	regarding	regard	VERB
easat-7517	59	15	material	material	NOUN
easat-7517	59	16	uncertainties	uncertainty	NOUN
easat-7517	59	17	[	[	X
easat-7517	59	18	21	21	NUM
easat-7517	59	19	]	]	PUNCT
easat-7517	59	20	.	.	PUNCT
easat-7517	60	1	while	while	SCONJ
easat-7517	60	2	financial	financial	ADJ
easat-7517	60	3	statements	statement	NOUN
easat-7517	60	4	assume	assume	VERB
easat-7517	60	5	ongoing	ongoing	ADJ
easat-7517	60	6	viability	viability	NOUN
easat-7517	60	7	,	,	PUNCT
easat-7517	60	8	declining	decline	VERB
easat-7517	60	9	income	income	NOUN
easat-7517	60	10	,	,	PUNCT
easat-7517	60	11	high	high	ADJ
easat-7517	60	12	liabilities	liability	NOUN
easat-7517	60	13	,	,	PUNCT
easat-7517	60	14	or	or	CCONJ
easat-7517	60	15	consistent	consistent	ADJ
easat-7517	60	16	losses	loss	NOUN
easat-7517	60	17	may	may	AUX
easat-7517	60	18	necessitate	necessitate	VERB
easat-7517	60	19	a	a	DET
easat-7517	60	20	modified	modified	ADJ
easat-7517	60	21	opinion	opinion	NOUN
easat-7517	60	22	[	[	X
easat-7517	60	23	1	1	NUM
easat-7517	60	24	,	,	PUNCT
easat-7517	60	25	4	4	NUM
easat-7517	60	26	]	]	PUNCT
easat-7517	60	27	.	.	PUNCT
easat-7517	61	1	from	from	ADP
easat-7517	61	2	an	an	DET
easat-7517	61	3	agency	agency	NOUN
easat-7517	61	4	theory	theory	NOUN
easat-7517	61	5	perspective	perspective	NOUN
easat-7517	61	6	,	,	PUNCT
easat-7517	61	7	such	such	ADJ
easat-7517	61	8	opinions	opinion	NOUN
easat-7517	61	9	serve	serve	VERB
easat-7517	61	10	as	as	ADP
easat-7517	61	11	an	an	DET
easat-7517	61	12	important	important	ADJ
easat-7517	61	13	mechanism	mechanism	NOUN
easat-7517	61	14	for	for	ADP
easat-7517	61	15	aligning	align	VERB
easat-7517	61	16	management	management	NOUN
easat-7517	61	17	accountability	accountability	NOUN
easat-7517	61	18	with	with	ADP
easat-7517	61	19	shareholder	shareholder	NOUN
easat-7517	61	20	interests	interest	NOUN
easat-7517	61	21	,	,	PUNCT
easat-7517	61	22	especially	especially	ADV
easat-7517	61	23	when	when	SCONJ
easat-7517	61	24	financial	financial	ADJ
easat-7517	61	25	realities	reality	NOUN
easat-7517	61	26	contradict	contradict	VERB
easat-7517	61	27	optimistic	optimistic	ADJ
easat-7517	61	28	managerial	managerial	ADJ
easat-7517	61	29	forecasts	forecast	NOUN
easat-7517	61	30	.	.	PUNCT
easat-7517	62	1	2.5	2.5	NUM
easat-7517	62	2	.	.	PUNCT
easat-7517	63	1	financial	financial	ADJ
easat-7517	63	2	distress	distress	NOUN
easat-7517	63	3	financial	financial	ADJ
easat-7517	63	4	distress	distress	NOUN
easat-7517	63	5	refers	refer	VERB
easat-7517	63	6	to	to	ADP
easat-7517	63	7	a	a	DET
easat-7517	63	8	condition	condition	NOUN
easat-7517	63	9	wherein	wherein	SCONJ
easat-7517	63	10	a	a	DET
easat-7517	63	11	firm	firm	ADJ
easat-7517	63	12	experiences	experience	VERB
easat-7517	63	13	significant	significant	ADJ
easat-7517	63	14	financial	financial	ADJ
easat-7517	63	15	instability	instability	NOUN
easat-7517	63	16	,	,	PUNCT
easat-7517	63	17	marked	mark	VERB
easat-7517	63	18	by	by	ADP
easat-7517	63	19	difficulties	difficulty	NOUN
easat-7517	63	20	in	in	ADP
easat-7517	63	21	meeting	meet	VERB
easat-7517	63	22	debt	debt	NOUN
easat-7517	63	23	obligations	obligation	NOUN
easat-7517	63	24	and	and	CCONJ
easat-7517	63	25	a	a	DET
easat-7517	63	26	heightened	heightened	ADJ
easat-7517	63	27	risk	risk	NOUN
easat-7517	63	28	of	of	ADP
easat-7517	63	29	bankruptcy	bankruptcy	NOUN
easat-7517	63	30	or	or	CCONJ
easat-7517	63	31	liquidation	liquidation	NOUN
easat-7517	63	32	[	[	X
easat-7517	63	33	22	22	NUM
easat-7517	63	34	]	]	PUNCT
easat-7517	63	35	.	.	PUNCT
easat-7517	64	1	it	it	PRON
easat-7517	64	2	reflects	reflect	VERB
easat-7517	64	3	deeper	deep	ADJ
easat-7517	64	4	organizational	organizational	ADJ
easat-7517	64	5	problems	problem	NOUN
easat-7517	64	6	,	,	PUNCT
easat-7517	64	7	such	such	ADJ
easat-7517	64	8	as	as	ADP
easat-7517	64	9	ineffective	ineffective	ADJ
easat-7517	64	10	financial	financial	ADJ
easat-7517	64	11	strategies	strategy	NOUN
easat-7517	64	12	,	,	PUNCT
easat-7517	64	13	weak	weak	ADJ
easat-7517	64	14	internal	internal	ADJ
easat-7517	64	15	controls	control	NOUN
easat-7517	64	16	,	,	PUNCT
easat-7517	64	17	or	or	CCONJ
easat-7517	64	18	misaligned	misaligned	ADJ
easat-7517	64	19	managerial	managerial	ADJ
easat-7517	64	20	decisions	decision	NOUN
easat-7517	64	21	[	[	X
easat-7517	64	22	23	23	NUM
easat-7517	64	23	,	,	PUNCT
easat-7517	64	24	24	24	NUM
easat-7517	64	25	]	]	PUNCT
easat-7517	64	26	.	.	PUNCT
easat-7517	65	1	financial	financial	ADJ
easat-7517	65	2	distress	distress	NOUN
easat-7517	65	3	also	also	ADV
easat-7517	65	4	signals	signal	VERB
easat-7517	65	5	heightened	heighten	VERB
easat-7517	65	6	operational	operational	ADJ
easat-7517	65	7	and	and	CCONJ
easat-7517	65	8	credit	credit	NOUN
easat-7517	65	9	risk	risk	NOUN
easat-7517	65	10	,	,	PUNCT
easat-7517	65	11	prompting	prompt	VERB
easat-7517	65	12	auditors	auditor	NOUN
easat-7517	65	13	and	and	CCONJ
easat-7517	65	14	investors	investor	NOUN
easat-7517	65	15	to	to	PART
easat-7517	65	16	reassess	reassess	VERB
easat-7517	65	17	the	the	DET
easat-7517	65	18	company	company	NOUN
easat-7517	65	19	’s	’s	PART
easat-7517	65	20	sustainability	sustainability	NOUN
easat-7517	65	21	.	.	PUNCT
easat-7517	66	1	as	as	ADP
easat-7517	66	2	a	a	DET
easat-7517	66	3	precursor	precursor	NOUN
easat-7517	66	4	to	to	PART
easat-7517	66	5	audit	audit	NOUN
easat-7517	66	6	modifications	modification	NOUN
easat-7517	66	7	,	,	PUNCT
easat-7517	66	8	particularly	particularly	ADV
easat-7517	66	9	going	go	VERB
easat-7517	66	10	concern	concern	ADJ
easat-7517	66	11	opinions	opinion	NOUN
easat-7517	66	12	,	,	PUNCT
easat-7517	66	13	financial	financial	ADJ
easat-7517	66	14	distress	distress	NOUN
easat-7517	66	15	serves	serve	VERB
easat-7517	66	16	as	as	ADP
easat-7517	66	17	both	both	CCONJ
easat-7517	66	18	a	a	DET
easat-7517	66	19	warning	warning	NOUN
easat-7517	66	20	sign	sign	NOUN
easat-7517	66	21	and	and	CCONJ
easat-7517	66	22	a	a	DET
easat-7517	66	23	mediating	mediate	VERB
easat-7517	66	24	variable	variable	NOUN
easat-7517	66	25	that	that	PRON
easat-7517	66	26	connects	connect	VERB
easat-7517	66	27	governance	governance	NOUN
easat-7517	66	28	and	and	CCONJ
easat-7517	66	29	financial	financial	ADJ
easat-7517	66	30	health	health	NOUN
easat-7517	66	31	to	to	PART
easat-7517	66	32	audit	audit	VERB
easat-7517	66	33	outcomes	outcome	NOUN
easat-7517	66	34	.	.	PUNCT
easat-7517	67	1	2.6	2.6	NUM
easat-7517	67	2	.	.	PUNCT
easat-7517	68	1	board	board	NOUN
easat-7517	68	2	gender	gender	NOUN
easat-7517	68	3	diversity	diversity	NOUN
easat-7517	68	4	and	and	CCONJ
easat-7517	68	5	going	go	VERB
easat-7517	68	6	-	-	PUNCT
easat-7517	68	7	concern	concern	NOUN
easat-7517	68	8	audit	audit	NOUN
easat-7517	68	9	opinion	opinion	NOUN
easat-7517	68	10	board	board	NOUN
easat-7517	68	11	gender	gender	NOUN
easat-7517	68	12	diversity	diversity	NOUN
easat-7517	68	13	,	,	PUNCT
easat-7517	68	14	or	or	CCONJ
easat-7517	68	15	the	the	DET
easat-7517	68	16	inclusion	inclusion	NOUN
easat-7517	68	17	of	of	ADP
easat-7517	68	18	women	woman	NOUN
easat-7517	68	19	on	on	ADP
easat-7517	68	20	corporate	corporate	ADJ
easat-7517	68	21	boards	board	NOUN
easat-7517	68	22	,	,	PUNCT
easat-7517	68	23	is	be	AUX
easat-7517	68	24	increasingly	increasingly	ADV
easat-7517	68	25	recognized	recognize	VERB
easat-7517	68	26	as	as	ADP
easat-7517	68	27	crucial	crucial	ADJ
easat-7517	68	28	for	for	ADP
easat-7517	68	29	effective	effective	ADJ
easat-7517	68	30	governance	governance	NOUN
easat-7517	68	31	[	[	X
easat-7517	68	32	25	25	NUM
easat-7517	68	33	]	]	PUNCT
easat-7517	68	34	.	.	PUNCT
easat-7517	69	1	according	accord	VERB
easat-7517	69	2	to	to	ADP
easat-7517	69	3	signaling	signal	VERB
easat-7517	69	4	theory	theory	NOUN
easat-7517	69	5	,	,	PUNCT
easat-7517	69	6	gender	gender	NOUN
easat-7517	69	7	-	-	PUNCT
easat-7517	69	8	diverse	diverse	ADJ
easat-7517	69	9	boards	board	NOUN
easat-7517	69	10	convey	convey	VERB
easat-7517	69	11	a	a	DET
easat-7517	69	12	signal	signal	NOUN
easat-7517	69	13	of	of	ADP
easat-7517	69	14	robust	robust	ADJ
easat-7517	69	15	governance	governance	NOUN
easat-7517	69	16	,	,	PUNCT
easat-7517	69	17	inclusivity	inclusivity	NOUN
easat-7517	69	18	,	,	PUNCT
easat-7517	69	19	and	and	CCONJ
easat-7517	69	20	enhanced	enhance	VERB
easat-7517	69	21	ethical	ethical	ADJ
easat-7517	69	22	standards	standard	NOUN
easat-7517	69	23	to	to	ADP
easat-7517	69	24	external	external	ADJ
easat-7517	69	25	stakeholders	stakeholder	NOUN
easat-7517	69	26	[	[	X
easat-7517	69	27	19	19	NUM
easat-7517	69	28	]	]	PUNCT
easat-7517	69	29	.	.	PUNCT
easat-7517	70	1	from	from	ADP
easat-7517	70	2	an	an	DET
easat-7517	70	3	agency	agency	NOUN
easat-7517	70	4	theory	theory	NOUN
easat-7517	70	5	perspective	perspective	NOUN
easat-7517	70	6	,	,	PUNCT
easat-7517	70	7	such	such	ADJ
easat-7517	70	8	diversity	diversity	NOUN
easat-7517	70	9	strengthens	strengthen	VERB
easat-7517	70	10	oversight	oversight	NOUN
easat-7517	70	11	by	by	ADP
easat-7517	70	12	introducing	introduce	VERB
easat-7517	70	13	varied	varied	ADJ
easat-7517	70	14	perspectives	perspective	NOUN
easat-7517	70	15	that	that	PRON
easat-7517	70	16	challenge	challenge	VERB
easat-7517	70	17	managerial	managerial	ADJ
easat-7517	70	18	decisions	decision	NOUN
easat-7517	70	19	,	,	PUNCT
easat-7517	70	20	thereby	thereby	ADV
easat-7517	70	21	reducing	reduce	VERB
easat-7517	70	22	agency	agency	NOUN
easat-7517	70	23	costs	cost	NOUN
easat-7517	70	24	[	[	X
easat-7517	70	25	26	26	NUM
easat-7517	70	26	-	-	SYM
easat-7517	70	27	28	28	NUM
easat-7517	70	28	]	]	PUNCT
easat-7517	70	29	.	.	PUNCT
easat-7517	71	1	empirical	empirical	ADJ
easat-7517	71	2	studies	study	NOUN
easat-7517	71	3	have	have	AUX
easat-7517	71	4	demonstrated	demonstrate	VERB
easat-7517	71	5	that	that	SCONJ
easat-7517	71	6	gender	gender	NOUN
easat-7517	71	7	-	-	PUNCT
easat-7517	71	8	diverse	diverse	ADJ
easat-7517	71	9	boards	board	NOUN
easat-7517	71	10	enhance	enhance	VERB
easat-7517	71	11	risk	risk	NOUN
easat-7517	71	12	monitoring	monitoring	NOUN
easat-7517	71	13	and	and	CCONJ
easat-7517	71	14	strategic	strategic	ADJ
easat-7517	71	15	thinking	thinking	NOUN
easat-7517	71	16	,	,	PUNCT
easat-7517	71	17	decreasing	decrease	VERB
easat-7517	71	18	the	the	DET
easat-7517	71	19	probability	probability	NOUN
easat-7517	71	20	of	of	ADP
easat-7517	71	21	going	go	VERB
easat-7517	71	22	-	-	PUNCT
easat-7517	71	23	concern	concern	NOUN
easat-7517	71	24	audit	audit	NOUN
easat-7517	71	25	opinions	opinion	NOUN
easat-7517	71	26	[	[	X
easat-7517	71	27	8	8	NUM
easat-7517	71	28	,	,	PUNCT
easat-7517	71	29	29	29	NUM
easat-7517	71	30	,	,	PUNCT
easat-7517	71	31	30	30	NUM
easat-7517	71	32	]	]	PUNCT
easat-7517	71	33	.	.	PUNCT
easat-7517	72	1	female	female	ADJ
easat-7517	72	2	directors	director	NOUN
easat-7517	72	3	tend	tend	VERB
easat-7517	72	4	to	to	PART
easat-7517	72	5	adopt	adopt	VERB
easat-7517	72	6	more	more	ADV
easat-7517	72	7	conservative	conservative	ADJ
easat-7517	72	8	approaches	approach	NOUN
easat-7517	72	9	to	to	ADP
easat-7517	72	10	financial	financial	ADJ
easat-7517	72	11	management	management	NOUN
easat-7517	72	12	and	and	CCONJ
easat-7517	72	13	disclosure	disclosure	NOUN
easat-7517	72	14	,	,	PUNCT
easat-7517	72	15	which	which	PRON
easat-7517	72	16	contributes	contribute	VERB
easat-7517	72	17	to	to	ADP
easat-7517	72	18	the	the	DET
easat-7517	72	19	early	early	ADJ
easat-7517	72	20	detection	detection	NOUN
easat-7517	72	21	of	of	ADP
easat-7517	72	22	financial	financial	ADJ
easat-7517	72	23	red	red	ADJ
easat-7517	72	24	flags	flag	NOUN
easat-7517	72	25	and	and	CCONJ
easat-7517	72	26	enhances	enhance	VERB
easat-7517	72	27	auditors	auditor	NOUN
easat-7517	72	28	’	’	PART
easat-7517	72	29	confidence	confidence	NOUN
easat-7517	72	30	in	in	ADP
easat-7517	72	31	the	the	DET
easat-7517	72	32	entity	entity	NOUN
easat-7517	72	33	’s	’s	PART
easat-7517	72	34	viability	viability	NOUN
easat-7517	72	35	.	.	PUNCT
easat-7517	73	1	h1	h1	PROPN
easat-7517	73	2	:	:	PUNCT
easat-7517	73	3	board	board	NOUN
easat-7517	73	4	gender	gender	NOUN
easat-7517	73	5	diversity	diversity	NOUN
easat-7517	73	6	affects	affect	VERB
easat-7517	73	7	going	go	VERB
easat-7517	73	8	-	-	PUNCT
easat-7517	73	9	concern	concern	NOUN
easat-7517	73	10	audit	audit	NOUN
easat-7517	73	11	opinions	opinion	NOUN
easat-7517	73	12	.	.	PUNCT
easat-7517	74	1	2.7	2.7	NUM
easat-7517	74	2	.	.	PUNCT
easat-7517	74	3	liquidity	liquidity	NOUN
easat-7517	74	4	and	and	CCONJ
easat-7517	74	5	going	go	VERB
easat-7517	74	6	concern	concern	NOUN
easat-7517	74	7	audit	audit	NOUN
easat-7517	74	8	opinion	opinion	NOUN
easat-7517	74	9	liquidity	liquidity	NOUN
easat-7517	74	10	reflects	reflect	VERB
easat-7517	74	11	a	a	DET
easat-7517	74	12	company	company	NOUN
easat-7517	74	13	’s	’s	PART
easat-7517	74	14	capacity	capacity	NOUN
easat-7517	74	15	to	to	PART
easat-7517	74	16	fulfill	fulfill	VERB
easat-7517	74	17	its	its	PRON
easat-7517	74	18	short	short	ADJ
easat-7517	74	19	-	-	PUNCT
easat-7517	74	20	term	term	NOUN
easat-7517	74	21	obligations	obligation	NOUN
easat-7517	74	22	using	use	VERB
easat-7517	74	23	its	its	PRON
easat-7517	74	24	current	current	ADJ
easat-7517	74	25	assets	asset	NOUN
easat-7517	74	26	,	,	PUNCT
easat-7517	74	27	thus	thus	ADV
easat-7517	74	28	serving	serve	VERB
easat-7517	74	29	as	as	ADP
easat-7517	74	30	a	a	DET
easat-7517	74	31	primary	primary	ADJ
easat-7517	74	32	indicator	indicator	NOUN
easat-7517	74	33	of	of	ADP
easat-7517	74	34	operational	operational	ADJ
easat-7517	74	35	resilience	resilience	NOUN
easat-7517	74	36	.	.	PUNCT
easat-7517	75	1	firms	firm	NOUN
easat-7517	75	2	with	with	ADP
easat-7517	75	3	high	high	ADJ
easat-7517	75	4	liquidity	liquidity	NOUN
easat-7517	75	5	typically	typically	ADV
easat-7517	75	6	maintain	maintain	VERB
easat-7517	75	7	stakeholder	stakeholder	NOUN
easat-7517	75	8	trust	trust	NOUN
easat-7517	75	9	and	and	CCONJ
easat-7517	75	10	attract	attract	VERB
easat-7517	75	11	favorable	favorable	ADJ
easat-7517	75	12	audit	audit	NOUN
easat-7517	75	13	evaluations	evaluation	NOUN
easat-7517	75	14	[	[	X
easat-7517	75	15	1	1	NUM
easat-7517	75	16	]	]	PUNCT
easat-7517	75	17	.	.	PUNCT
easat-7517	76	1	signaling	signal	VERB
easat-7517	76	2	theory	theory	NOUN
easat-7517	76	3	suggests	suggest	VERB
easat-7517	76	4	that	that	SCONJ
easat-7517	76	5	low	low	ADJ
easat-7517	76	6	liquidity	liquidity	NOUN
easat-7517	76	7	signals	signal	VERB
easat-7517	76	8	financial	financial	ADJ
easat-7517	76	9	distress	distress	NOUN
easat-7517	76	10	to	to	ADP
easat-7517	76	11	auditors	auditor	NOUN
easat-7517	76	12	,	,	PUNCT
easat-7517	76	13	increasing	increase	VERB
easat-7517	76	14	the	the	DET
easat-7517	76	15	likelihood	likelihood	NOUN
easat-7517	76	16	of	of	ADP
easat-7517	76	17	a	a	DET
easat-7517	76	18	modified	modify	VERB
easat-7517	76	19	going	going	NOUN
easat-7517	76	20	concern	concern	NOUN
easat-7517	76	21	opinion	opinion	NOUN
easat-7517	77	1	[	[	X
easat-7517	77	2	1	1	NUM
easat-7517	77	3	]	]	PUNCT
easat-7517	77	4	.	.	PUNCT
easat-7517	78	1	this	this	DET
easat-7517	78	2	relationship	relationship	NOUN
easat-7517	78	3	has	have	AUX
easat-7517	78	4	been	be	AUX
easat-7517	78	5	empirically	empirically	ADV
easat-7517	78	6	substantiated	substantiate	VERB
easat-7517	78	7	in	in	ADP
easat-7517	78	8	various	various	ADJ
easat-7517	78	9	contexts	contexts	NOUN
easat-7517	78	10	,	,	PUNCT
easat-7517	78	11	including	include	VERB
easat-7517	78	12	studies	study	NOUN
easat-7517	78	13	by	by	ADP
easat-7517	78	14	bahtiar	bahtiar	NOUN
easat-7517	78	15	,	,	PUNCT
easat-7517	78	16	et	et	PROPN
easat-7517	78	17	al	al	PROPN
easat-7517	78	18	.	.	PUNCT
easat-7517	79	1	[	[	X
easat-7517	79	2	4	4	X
easat-7517	79	3	]	]	PUNCT
easat-7517	79	4	and	and	CCONJ
easat-7517	79	5	himam	himam	ADJ
easat-7517	79	6	and	and	CCONJ
easat-7517	79	7	masitoh	masitoh	ADJ
easat-7517	80	1	[	[	X
easat-7517	80	2	31	31	NUM
easat-7517	80	3	]	]	PUNCT
easat-7517	80	4	established	establish	VERB
easat-7517	80	5	a	a	DET
easat-7517	80	6	significant	significant	ADJ
easat-7517	80	7	link	link	NOUN
easat-7517	80	8	between	between	ADP
easat-7517	80	9	declining	decline	VERB
easat-7517	80	10	liquidity	liquidity	NOUN
easat-7517	80	11	and	and	CCONJ
easat-7517	80	12	going	go	VERB
easat-7517	80	13	-	-	PUNCT
easat-7517	80	14	concern	concern	NOUN
easat-7517	80	15	audit	audit	NOUN
easat-7517	80	16	opinions	opinion	NOUN
easat-7517	80	17	.	.	PUNCT
easat-7517	81	1	h2	h2	NOUN
easat-7517	81	2	:	:	PUNCT
easat-7517	81	3	liquidity	liquidity	NOUN
easat-7517	81	4	affects	affect	VERB
easat-7517	81	5	going	go	VERB
easat-7517	81	6	concern	concern	ADJ
easat-7517	81	7	audit	audit	NOUN
easat-7517	81	8	opinions	opinion	NOUN
easat-7517	81	9	.	.	PUNCT
easat-7517	82	1	2.8	2.8	NUM
easat-7517	82	2	.	.	PUNCT
easat-7517	82	3	financial	financial	ADJ
easat-7517	82	4	distress	distress	NOUN
easat-7517	82	5	and	and	CCONJ
easat-7517	82	6	going	go	VERB
easat-7517	82	7	concern	concern	NOUN
easat-7517	82	8	audit	audit	NOUN
easat-7517	82	9	opinion	opinion	NOUN
easat-7517	82	10	financial	financial	ADJ
easat-7517	82	11	distress	distress	NOUN
easat-7517	82	12	occurs	occur	VERB
easat-7517	82	13	when	when	SCONJ
easat-7517	82	14	a	a	DET
easat-7517	82	15	firm	firm	NOUN
easat-7517	82	16	experiences	experience	VERB
easat-7517	82	17	a	a	DET
easat-7517	82	18	significant	significant	ADJ
easat-7517	82	19	decline	decline	NOUN
easat-7517	82	20	in	in	ADP
easat-7517	82	21	its	its	PRON
easat-7517	82	22	ability	ability	NOUN
easat-7517	82	23	to	to	PART
easat-7517	82	24	meet	meet	VERB
easat-7517	82	25	financial	financial	ADJ
easat-7517	82	26	commitments	commitment	NOUN
easat-7517	82	27	,	,	PUNCT
easat-7517	82	28	often	often	ADV
easat-7517	82	29	serving	serve	VERB
easat-7517	82	30	as	as	ADP
easat-7517	82	31	a	a	DET
easat-7517	82	32	precursor	precursor	NOUN
easat-7517	82	33	to	to	ADP
easat-7517	82	34	insolvency	insolvency	NOUN
easat-7517	82	35	or	or	CCONJ
easat-7517	82	36	bankruptcy	bankruptcy	NOUN
easat-7517	83	1	[	[	X
easat-7517	83	2	22	22	NUM
easat-7517	83	3	]	]	PUNCT
easat-7517	83	4	.	.	PUNCT
easat-7517	84	1	in	in	ADP
easat-7517	84	2	the	the	DET
easat-7517	84	3	auditing	auditing	NOUN
easat-7517	84	4	context	context	NOUN
easat-7517	84	5	,	,	PUNCT
easat-7517	84	6	the	the	DET
easat-7517	84	7	presence	presence	NOUN
easat-7517	84	8	of	of	ADP
easat-7517	84	9	financial	financial	ADJ
easat-7517	84	10	distress	distress	NOUN
easat-7517	84	11	constitutes	constitute	VERB
easat-7517	84	12	a	a	DET
easat-7517	84	13	material	material	ADJ
easat-7517	84	14	uncertainty	uncertainty	NOUN
easat-7517	84	15	that	that	PRON
easat-7517	84	16	directly	directly	ADV
easat-7517	84	17	informs	inform	VERB
easat-7517	84	18	the	the	DET
easat-7517	84	19	auditor	auditor	NOUN
easat-7517	84	20	’s	’s	PART
easat-7517	84	21	judgment	judgment	NOUN
easat-7517	84	22	regarding	regard	VERB
easat-7517	84	23	the	the	DET
easat-7517	84	24	entity	entity	NOUN
easat-7517	84	25	’s	’s	PART
easat-7517	84	26	ability	ability	NOUN
easat-7517	84	27	to	to	PART
easat-7517	84	28	continue	continue	VERB
easat-7517	84	29	as	as	ADP
easat-7517	84	30	a	a	DET
easat-7517	84	31	going	go	VERB
easat-7517	84	32	concern	concern	NOUN
easat-7517	84	33	.	.	PUNCT
easat-7517	85	1	prior	prior	ADJ
easat-7517	85	2	studies	study	NOUN
easat-7517	85	3	have	have	AUX
easat-7517	85	4	affirmed	affirm	VERB
easat-7517	85	5	that	that	SCONJ
easat-7517	85	6	financial	financial	ADJ
easat-7517	85	7	distress	distress	NOUN
easat-7517	85	8	significantly	significantly	ADV
easat-7517	85	9	influences	influence	VERB
easat-7517	85	10	auditors	auditor	NOUN
easat-7517	85	11	'	'	PART
easat-7517	85	12	decision	decision	NOUN
easat-7517	85	13	-	-	PUNCT
easat-7517	85	14	making	making	NOUN
easat-7517	85	15	,	,	PUNCT
easat-7517	85	16	with	with	ADP
easat-7517	85	17	distressed	distressed	ADJ
easat-7517	85	18	firms	firm	NOUN
easat-7517	85	19	facing	face	VERB
easat-7517	85	20	a	a	DET
easat-7517	85	21	greater	great	ADJ
easat-7517	85	22	likelihood	likelihood	NOUN
easat-7517	85	23	of	of	ADP
easat-7517	85	24	receiving	receive	VERB
easat-7517	85	25	going	going	NOUN
easat-7517	85	26	-	-	PUNCT
easat-7517	85	27	concern	concern	NOUN
easat-7517	85	28	audit	audit	NOUN
easat-7517	85	29	opinions	opinion	NOUN
easat-7517	85	30	[	[	X
easat-7517	85	31	32	32	NUM
easat-7517	85	32	,	,	PUNCT
easat-7517	85	33	33	33	NUM
easat-7517	85	34	]	]	PUNCT
easat-7517	85	35	.	.	PUNCT
easat-7517	86	1	2552	2552	NUM
easat-7517	86	2	edelweiss	edelweiss	PROPN
easat-7517	86	3	applied	apply	VERB
easat-7517	86	4	science	science	NOUN
easat-7517	86	5	and	and	CCONJ
easat-7517	86	6	technology	technology	NOUN
easat-7517	86	7	issn	issn	PROPN
easat-7517	86	8	:	:	PUNCT
easat-7517	86	9	2576	2576	NUM
easat-7517	86	10	-	-	SYM
easat-7517	86	11	8484	8484	NUM
easat-7517	86	12	vol	vol	NOUN
easat-7517	86	13	.	.	PROPN
easat-7517	87	1	9	9	NUM
easat-7517	87	2	,	,	PUNCT
easat-7517	87	3	no	no	INTJ
easat-7517	87	4	.	.	NOUN
easat-7517	87	5	5	5	NUM
easat-7517	87	6	:	:	SYM
easat-7517	87	7	2549	2549	NUM
easat-7517	87	8	-	-	SYM
easat-7517	87	9	2564	2564	NUM
easat-7517	87	10	,	,	PUNCT
easat-7517	87	11	2025	2025	NUM
easat-7517	87	12	doi	doi	NOUN
easat-7517	87	13	:	:	PUNCT
easat-7517	87	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	87	15	©	©	PROPN
easat-7517	87	16	2025	2025	NUM
easat-7517	87	17	by	by	ADP
easat-7517	87	18	the	the	DET
easat-7517	87	19	authors	author	NOUN
easat-7517	87	20	;	;	PUNCT
easat-7517	87	21	licensee	licensee	PROPN
easat-7517	87	22	learning	learning	NOUN
easat-7517	87	23	gate	gate	VERB
easat-7517	87	24	these	these	DET
easat-7517	87	25	findings	finding	NOUN
easat-7517	87	26	align	align	VERB
easat-7517	87	27	with	with	ADP
easat-7517	87	28	both	both	DET
easat-7517	87	29	agency	agency	NOUN
easat-7517	87	30	and	and	CCONJ
easat-7517	87	31	signaling	signal	VERB
easat-7517	87	32	theories	theory	NOUN
easat-7517	87	33	:	:	PUNCT
easat-7517	87	34	distress	distress	NOUN
easat-7517	87	35	signals	signal	VERB
easat-7517	87	36	weak	weak	ADJ
easat-7517	87	37	managerial	managerial	ADJ
easat-7517	87	38	performance	performance	NOUN
easat-7517	87	39	and	and	CCONJ
easat-7517	87	40	intensify	intensify	VERB
easat-7517	87	41	concerns	concern	NOUN
easat-7517	87	42	about	about	ADP
easat-7517	87	43	governance	governance	NOUN
easat-7517	87	44	failures	failure	NOUN
easat-7517	87	45	.	.	PUNCT
easat-7517	88	1	h3	h3	NOUN
easat-7517	88	2	:	:	PUNCT
easat-7517	88	3	financial	financial	ADJ
easat-7517	88	4	distress	distress	NOUN
easat-7517	88	5	affects	affect	VERB
easat-7517	88	6	going	go	VERB
easat-7517	88	7	concern	concern	ADJ
easat-7517	88	8	audit	audit	NOUN
easat-7517	88	9	opinions	opinion	NOUN
easat-7517	88	10	.	.	PUNCT
easat-7517	89	1	2.9	2.9	NUM
easat-7517	89	2	.	.	PUNCT
easat-7517	90	1	board	board	NOUN
easat-7517	90	2	gender	gender	NOUN
easat-7517	90	3	diversity	diversity	NOUN
easat-7517	90	4	and	and	CCONJ
easat-7517	90	5	financial	financial	ADJ
easat-7517	90	6	distress	distress	NOUN
easat-7517	90	7	board	board	NOUN
easat-7517	90	8	gender	gender	NOUN
easat-7517	90	9	diversity	diversity	NOUN
easat-7517	90	10	may	may	AUX
easat-7517	90	11	also	also	ADV
easat-7517	90	12	contribute	contribute	VERB
easat-7517	90	13	to	to	ADP
easat-7517	90	14	mitigating	mitigate	VERB
easat-7517	90	15	financial	financial	ADJ
easat-7517	90	16	distress	distress	NOUN
easat-7517	90	17	by	by	ADP
easat-7517	90	18	enhancing	enhance	VERB
easat-7517	90	19	the	the	DET
easat-7517	90	20	board	board	NOUN
easat-7517	90	21	’s	’s	PART
easat-7517	90	22	risk	risk	NOUN
easat-7517	90	23	oversight	oversight	NOUN
easat-7517	90	24	function	function	NOUN
easat-7517	90	25	.	.	PUNCT
easat-7517	91	1	from	from	ADP
easat-7517	91	2	the	the	DET
easat-7517	91	3	agency	agency	NOUN
easat-7517	91	4	theory	theory	NOUN
easat-7517	91	5	standpoint	standpoint	NOUN
easat-7517	91	6	,	,	PUNCT
easat-7517	91	7	diverse	diverse	ADJ
easat-7517	91	8	boards	board	NOUN
easat-7517	91	9	can	can	AUX
easat-7517	91	10	reduce	reduce	VERB
easat-7517	91	11	information	information	NOUN
easat-7517	91	12	asymmetry	asymmetry	NOUN
easat-7517	91	13	and	and	CCONJ
easat-7517	91	14	mitigate	mitigate	VERB
easat-7517	91	15	conflicts	conflict	NOUN
easat-7517	91	16	between	between	ADP
easat-7517	91	17	managers	manager	NOUN
easat-7517	91	18	and	and	CCONJ
easat-7517	91	19	shareholders	shareholder	NOUN
easat-7517	91	20	,	,	PUNCT
easat-7517	91	21	thereby	thereby	ADV
easat-7517	91	22	leading	lead	VERB
easat-7517	91	23	to	to	ADP
easat-7517	91	24	better	well	ADJ
easat-7517	91	25	financial	financial	ADJ
easat-7517	91	26	outcomes	outcome	NOUN
easat-7517	91	27	[	[	X
easat-7517	91	28	10	10	NUM
easat-7517	91	29	,	,	PUNCT
easat-7517	91	30	16	16	NUM
easat-7517	91	31	]	]	PUNCT
easat-7517	91	32	.	.	PUNCT
easat-7517	92	1	women	woman	NOUN
easat-7517	92	2	on	on	ADP
easat-7517	92	3	boards	board	NOUN
easat-7517	92	4	are	be	AUX
easat-7517	92	5	often	often	ADV
easat-7517	92	6	associated	associate	VERB
easat-7517	92	7	with	with	ADP
easat-7517	92	8	greater	great	ADJ
easat-7517	92	9	prudence	prudence	NOUN
easat-7517	92	10	in	in	ADP
easat-7517	92	11	financial	financial	ADJ
easat-7517	92	12	decision	decision	NOUN
easat-7517	92	13	-	-	PUNCT
easat-7517	92	14	making	making	NOUN
easat-7517	92	15	and	and	CCONJ
easat-7517	92	16	stronger	strong	ADJ
easat-7517	92	17	monitoring	monitoring	NOUN
easat-7517	92	18	roles	role	NOUN
easat-7517	92	19	,	,	PUNCT
easat-7517	92	20	which	which	PRON
easat-7517	92	21	can	can	AUX
easat-7517	92	22	bolster	bolster	VERB
easat-7517	92	23	financial	financial	ADJ
easat-7517	92	24	resilience	resilience	NOUN
easat-7517	92	25	.	.	PUNCT
easat-7517	93	1	empirical	empirical	ADJ
easat-7517	93	2	evidence	evidence	NOUN
easat-7517	93	3	supports	support	VERB
easat-7517	93	4	the	the	DET
easat-7517	93	5	hypothesis	hypothesis	NOUN
easat-7517	93	6	that	that	SCONJ
easat-7517	93	7	gender	gender	NOUN
easat-7517	93	8	-	-	PUNCT
easat-7517	93	9	diverse	diverse	ADJ
easat-7517	93	10	boards	board	NOUN
easat-7517	93	11	are	be	AUX
easat-7517	93	12	inversely	inversely	ADV
easat-7517	93	13	associated	associate	VERB
easat-7517	93	14	with	with	ADP
easat-7517	93	15	financial	financial	ADJ
easat-7517	93	16	distress	distress	NOUN
easat-7517	93	17	.	.	PUNCT
easat-7517	94	1	studies	study	NOUN
easat-7517	94	2	show	show	VERB
easat-7517	94	3	that	that	SCONJ
easat-7517	94	4	such	such	ADJ
easat-7517	94	5	diversity	diversity	NOUN
easat-7517	94	6	promotes	promote	VERB
easat-7517	94	7	financial	financial	ADJ
easat-7517	94	8	stability	stability	NOUN
easat-7517	94	9	and	and	CCONJ
easat-7517	94	10	reduces	reduce	VERB
easat-7517	94	11	vulnerability	vulnerability	NOUN
easat-7517	94	12	to	to	ADP
easat-7517	94	13	adverse	adverse	ADJ
easat-7517	94	14	economic	economic	ADJ
easat-7517	94	15	conditions	condition	NOUN
easat-7517	95	1	[	[	X
easat-7517	95	2	34	34	NUM
easat-7517	95	3	-	-	SYM
easat-7517	95	4	38	38	NUM
easat-7517	95	5	]	]	PUNCT
easat-7517	95	6	.	.	PUNCT
easat-7517	96	1	h4	h4	PROPN
easat-7517	96	2	:	:	PUNCT
easat-7517	96	3	board	board	NOUN
easat-7517	96	4	gender	gender	NOUN
easat-7517	96	5	diversity	diversity	NOUN
easat-7517	96	6	affects	affect	VERB
easat-7517	96	7	financial	financial	ADJ
easat-7517	96	8	distress	distress	NOUN
easat-7517	96	9	.	.	PUNCT
easat-7517	97	1	2.10	2.10	NUM
easat-7517	97	2	.	.	PUNCT
easat-7517	98	1	liquidity	liquidity	NOUN
easat-7517	98	2	and	and	CCONJ
easat-7517	98	3	financial	financial	ADJ
easat-7517	98	4	distress	distress	NOUN
easat-7517	98	5	liquidity	liquidity	NOUN
easat-7517	98	6	plays	play	VERB
easat-7517	98	7	a	a	DET
easat-7517	98	8	pivotal	pivotal	ADJ
easat-7517	98	9	role	role	NOUN
easat-7517	98	10	in	in	ADP
easat-7517	98	11	ensuring	ensure	VERB
easat-7517	98	12	a	a	DET
easat-7517	98	13	firm	firm	NOUN
easat-7517	98	14	’s	’s	PART
easat-7517	98	15	financial	financial	ADJ
easat-7517	98	16	solvency	solvency	NOUN
easat-7517	98	17	and	and	CCONJ
easat-7517	98	18	operational	operational	ADJ
easat-7517	98	19	sustainability	sustainability	NOUN
easat-7517	98	20	.	.	PUNCT
easat-7517	99	1	adequate	adequate	ADJ
easat-7517	99	2	liquidity	liquidity	NOUN
easat-7517	99	3	not	not	PART
easat-7517	99	4	only	only	ADV
easat-7517	99	5	allows	allow	VERB
easat-7517	99	6	a	a	DET
easat-7517	99	7	firm	firm	NOUN
easat-7517	99	8	to	to	PART
easat-7517	99	9	cover	cover	VERB
easat-7517	99	10	its	its	PRON
easat-7517	99	11	immediate	immediate	ADJ
easat-7517	99	12	liabilities	liability	NOUN
easat-7517	99	13	but	but	CCONJ
easat-7517	99	14	also	also	ADV
easat-7517	99	15	provides	provide	VERB
easat-7517	99	16	a	a	DET
easat-7517	99	17	buffer	buffer	NOUN
easat-7517	99	18	against	against	ADP
easat-7517	99	19	unforeseen	unforeseen	ADJ
easat-7517	99	20	shocks	shock	NOUN
easat-7517	99	21	and	and	CCONJ
easat-7517	99	22	financial	financial	ADJ
easat-7517	99	23	downturns	downturn	NOUN
easat-7517	99	24	[	[	X
easat-7517	99	25	1	1	NUM
easat-7517	99	26	,	,	PUNCT
easat-7517	99	27	4	4	NUM
easat-7517	99	28	,	,	PUNCT
easat-7517	99	29	39	39	NUM
easat-7517	99	30	]	]	PUNCT
easat-7517	99	31	.	.	PUNCT
easat-7517	100	1	insufficient	insufficient	ADJ
easat-7517	100	2	liquidity	liquidity	NOUN
easat-7517	100	3	,	,	PUNCT
easat-7517	100	4	conversely	conversely	ADV
easat-7517	100	5	,	,	PUNCT
easat-7517	100	6	is	be	AUX
easat-7517	100	7	a	a	DET
easat-7517	100	8	well	well	ADV
easat-7517	100	9	-	-	PUNCT
easat-7517	100	10	established	establish	VERB
easat-7517	100	11	predictor	predictor	NOUN
easat-7517	100	12	of	of	ADP
easat-7517	100	13	financial	financial	ADJ
easat-7517	100	14	distress	distress	NOUN
easat-7517	100	15	,	,	PUNCT
easat-7517	100	16	particularly	particularly	ADV
easat-7517	100	17	in	in	ADP
easat-7517	100	18	contexts	context	NOUN
easat-7517	100	19	characterized	characterize	VERB
easat-7517	100	20	by	by	ADP
easat-7517	100	21	economic	economic	ADJ
easat-7517	100	22	volatility	volatility	NOUN
easat-7517	100	23	.	.	PUNCT
easat-7517	101	1	research	research	NOUN
easat-7517	101	2	has	have	AUX
easat-7517	101	3	shown	show	VERB
easat-7517	101	4	that	that	SCONJ
easat-7517	101	5	low	low	ADJ
easat-7517	101	6	liquidity	liquidity	NOUN
easat-7517	101	7	levels	level	NOUN
easat-7517	101	8	are	be	AUX
easat-7517	101	9	closely	closely	ADV
easat-7517	101	10	linked	link	VERB
easat-7517	101	11	with	with	ADP
easat-7517	101	12	heightened	heightened	ADJ
easat-7517	101	13	financial	financial	ADJ
easat-7517	101	14	vulnerability	vulnerability	NOUN
easat-7517	101	15	[	[	X
easat-7517	101	16	40	40	NUM
easat-7517	101	17	,	,	PUNCT
easat-7517	101	18	41	41	NUM
easat-7517	101	19	]	]	PUNCT
easat-7517	101	20	.	.	PUNCT
easat-7517	102	1	hence	hence	ADV
easat-7517	102	2	,	,	PUNCT
easat-7517	102	3	maintaining	maintain	VERB
easat-7517	102	4	optimal	optimal	ADJ
easat-7517	102	5	liquidity	liquidity	NOUN
easat-7517	102	6	is	be	AUX
easat-7517	102	7	vital	vital	ADJ
easat-7517	102	8	for	for	ADP
easat-7517	102	9	preserving	preserve	VERB
easat-7517	102	10	stakeholder	stakeholder	NOUN
easat-7517	102	11	trust	trust	NOUN
easat-7517	102	12	and	and	CCONJ
easat-7517	102	13	minimizing	minimize	VERB
easat-7517	102	14	the	the	DET
easat-7517	102	15	likelihood	likelihood	NOUN
easat-7517	102	16	of	of	ADP
easat-7517	102	17	distress	distress	NOUN
easat-7517	102	18	events	event	NOUN
easat-7517	102	19	.	.	PUNCT
easat-7517	103	1	h5	h5	PROPN
easat-7517	103	2	:	:	PUNCT
easat-7517	103	3	liquidity	liquidity	NOUN
easat-7517	103	4	affects	affect	VERB
easat-7517	103	5	financial	financial	ADJ
easat-7517	103	6	distress	distress	NOUN
easat-7517	103	7	.	.	PUNCT
easat-7517	104	1	2.11	2.11	NUM
easat-7517	104	2	.	.	PUNCT
easat-7517	104	3	financial	financial	ADJ
easat-7517	104	4	distress	distress	NOUN
easat-7517	104	5	as	as	ADP
easat-7517	104	6	an	an	DET
easat-7517	104	7	intervening	intervene	VERB
easat-7517	104	8	role	role	NOUN
easat-7517	104	9	financial	financial	ADJ
easat-7517	104	10	distress	distress	NOUN
easat-7517	104	11	,	,	PUNCT
easat-7517	104	12	a	a	DET
easat-7517	104	13	condition	condition	NOUN
easat-7517	104	14	characterized	characterize	VERB
easat-7517	104	15	by	by	ADP
easat-7517	104	16	significant	significant	ADJ
easat-7517	104	17	financial	financial	ADJ
easat-7517	104	18	difficulties	difficulty	NOUN
easat-7517	104	19	that	that	PRON
easat-7517	104	20	impair	impair	VERB
easat-7517	104	21	a	a	DET
easat-7517	104	22	company	company	NOUN
easat-7517	104	23	's	's	PART
easat-7517	104	24	ability	ability	NOUN
easat-7517	104	25	to	to	PART
easat-7517	104	26	meet	meet	VERB
easat-7517	104	27	short	short	ADJ
easat-7517	104	28	-	-	PUNCT
easat-7517	104	29	term	term	NOUN
easat-7517	104	30	obligations	obligation	NOUN
easat-7517	104	31	,	,	PUNCT
easat-7517	104	32	significantly	significantly	ADV
easat-7517	104	33	influences	influence	VERB
easat-7517	104	34	audit	audit	NOUN
easat-7517	104	35	assessments	assessment	NOUN
easat-7517	104	36	,	,	PUNCT
easat-7517	104	37	especially	especially	ADV
easat-7517	104	38	regarding	regard	VERB
easat-7517	104	39	going	go	VERB
easat-7517	104	40	concern	concern	ADJ
easat-7517	104	41	opinions	opinion	NOUN
easat-7517	104	42	.	.	PUNCT
easat-7517	105	1	prior	prior	ADJ
easat-7517	105	2	research	research	NOUN
easat-7517	105	3	identifies	identify	VERB
easat-7517	105	4	corporate	corporate	ADJ
easat-7517	105	5	governance	governance	NOUN
easat-7517	105	6	and	and	CCONJ
easat-7517	105	7	financial	financial	ADJ
easat-7517	105	8	indicators	indicator	NOUN
easat-7517	105	9	as	as	ADP
easat-7517	105	10	key	key	ADJ
easat-7517	105	11	determinants	determinant	NOUN
easat-7517	105	12	of	of	ADP
easat-7517	105	13	financial	financial	ADJ
easat-7517	105	14	distress	distress	NOUN
easat-7517	105	15	.	.	PUNCT
easat-7517	106	1	studies	study	NOUN
easat-7517	106	2	suggest	suggest	VERB
easat-7517	106	3	that	that	SCONJ
easat-7517	106	4	board	board	NOUN
easat-7517	106	5	gender	gender	NOUN
easat-7517	106	6	diversity	diversity	NOUN
easat-7517	106	7	can	can	AUX
easat-7517	106	8	improve	improve	VERB
easat-7517	106	9	financial	financial	ADJ
easat-7517	106	10	performance	performance	NOUN
easat-7517	106	11	[	[	X
easat-7517	106	12	25	25	NUM
easat-7517	106	13	,	,	PUNCT
easat-7517	106	14	42	42	NUM
easat-7517	106	15	,	,	PUNCT
easat-7517	106	16	43	43	NUM
easat-7517	106	17	]	]	PUNCT
easat-7517	106	18	reducing	reduce	VERB
easat-7517	106	19	the	the	DET
easat-7517	106	20	risk	risk	NOUN
easat-7517	106	21	of	of	ADP
easat-7517	106	22	financial	financial	ADJ
easat-7517	106	23	distress	distress	NOUN
easat-7517	107	1	[	[	X
easat-7517	107	2	37	37	NUM
easat-7517	107	3	]	]	PUNCT
easat-7517	107	4	,	,	PUNCT
easat-7517	107	5	and	and	CCONJ
easat-7517	107	6	that	that	SCONJ
easat-7517	107	7	stronger	strong	ADJ
easat-7517	107	8	financial	financial	ADJ
easat-7517	107	9	performance	performance	NOUN
easat-7517	107	10	decreases	decrease	VERB
easat-7517	107	11	auditor	auditor	NOUN
easat-7517	107	12	concerns	concern	NOUN
easat-7517	107	13	[	[	X
easat-7517	107	14	44	44	NUM
easat-7517	107	15	]	]	PUNCT
easat-7517	107	16	.	.	PUNCT
easat-7517	108	1	liquidity	liquidity	NOUN
easat-7517	108	2	is	be	AUX
easat-7517	108	3	also	also	ADV
easat-7517	108	4	critical	critical	ADJ
easat-7517	108	5	;	;	PUNCT
easat-7517	108	6	low	low	ADJ
easat-7517	108	7	liquidity	liquidity	NOUN
easat-7517	108	8	increases	increase	VERB
easat-7517	108	9	vulnerability	vulnerability	NOUN
easat-7517	108	10	to	to	ADP
easat-7517	108	11	going	go	VERB
easat-7517	108	12	-	-	PUNCT
easat-7517	108	13	concern	concern	NOUN
easat-7517	108	14	audit	audit	NOUN
easat-7517	108	15	opinions	opinion	NOUN
easat-7517	108	16	[	[	X
easat-7517	108	17	1	1	NUM
easat-7517	108	18	]	]	PUNCT
easat-7517	108	19	.	.	PUNCT
easat-7517	109	1	a	a	DET
easat-7517	109	2	low	low	ADJ
easat-7517	109	3	z	z	NOUN
easat-7517	109	4	-	-	PUNCT
easat-7517	109	5	score	score	NOUN
easat-7517	109	6	combined	combine	VERB
easat-7517	109	7	with	with	ADP
easat-7517	109	8	declining	decline	VERB
easat-7517	109	9	liquidity	liquidity	NOUN
easat-7517	109	10	signals	signal	NOUN
easat-7517	109	11	a	a	DET
easat-7517	109	12	higher	high	ADJ
easat-7517	109	13	risk	risk	NOUN
easat-7517	109	14	of	of	ADP
easat-7517	109	15	failure	failure	NOUN
easat-7517	109	16	,	,	PUNCT
easat-7517	109	17	increasing	increase	VERB
easat-7517	109	18	the	the	DET
easat-7517	109	19	likelihood	likelihood	NOUN
easat-7517	109	20	of	of	ADP
easat-7517	109	21	a	a	DET
easat-7517	109	22	going	go	VERB
easat-7517	109	23	-	-	PUNCT
easat-7517	109	24	concern	concern	NOUN
easat-7517	109	25	opinion	opinion	NOUN
easat-7517	109	26	[	[	X
easat-7517	109	27	33	33	NUM
easat-7517	109	28	,	,	PUNCT
easat-7517	109	29	45	45	NUM
easat-7517	109	30	]	]	PUNCT
easat-7517	109	31	.	.	PUNCT
easat-7517	110	1	therefore	therefore	ADV
easat-7517	110	2	,	,	PUNCT
easat-7517	110	3	this	this	DET
easat-7517	110	4	study	study	NOUN
easat-7517	110	5	posits	posit	VERB
easat-7517	110	6	financial	financial	ADJ
easat-7517	110	7	distress	distress	NOUN
easat-7517	110	8	as	as	ADP
easat-7517	110	9	a	a	DET
easat-7517	110	10	mediating	mediate	VERB
easat-7517	110	11	variable	variable	NOUN
easat-7517	110	12	between	between	ADP
easat-7517	110	13	board	board	NOUN
easat-7517	110	14	gender	gender	NOUN
easat-7517	110	15	diversity	diversity	NOUN
easat-7517	110	16	and	and	CCONJ
easat-7517	110	17	going	go	VERB
easat-7517	110	18	concern	concern	NOUN
easat-7517	110	19	audit	audit	NOUN
easat-7517	110	20	opinions	opinion	NOUN
easat-7517	110	21	,	,	PUNCT
easat-7517	110	22	and	and	CCONJ
easat-7517	110	23	between	between	ADP
easat-7517	110	24	liquidity	liquidity	NOUN
easat-7517	110	25	and	and	CCONJ
easat-7517	110	26	going	go	VERB
easat-7517	110	27	concern	concern	NOUN
easat-7517	110	28	audit	audit	NOUN
easat-7517	110	29	opinions	opinion	NOUN
easat-7517	110	30	.	.	PUNCT
easat-7517	111	1	hypotheses	hypothesis	NOUN
easat-7517	111	2	h6	h6	PROPN
easat-7517	111	3	and	and	CCONJ
easat-7517	111	4	h7	h7	PROPN
easat-7517	111	5	examine	examine	VERB
easat-7517	111	6	these	these	DET
easat-7517	111	7	indirect	indirect	ADJ
easat-7517	111	8	effects	effect	NOUN
easat-7517	111	9	,	,	PUNCT
easat-7517	111	10	testing	test	VERB
easat-7517	111	11	whether	whether	SCONJ
easat-7517	111	12	the	the	DET
easat-7517	111	13	influence	influence	NOUN
easat-7517	111	14	of	of	ADP
easat-7517	111	15	board	board	NOUN
easat-7517	111	16	gender	gender	NOUN
easat-7517	111	17	diversity	diversity	NOUN
easat-7517	111	18	and	and	CCONJ
easat-7517	111	19	liquidity	liquidity	NOUN
easat-7517	111	20	on	on	ADP
easat-7517	111	21	going	go	VERB
easat-7517	111	22	concern	concern	ADJ
easat-7517	111	23	audit	audit	NOUN
easat-7517	111	24	opinions	opinion	NOUN
easat-7517	111	25	is	be	AUX
easat-7517	111	26	mediated	mediate	VERB
easat-7517	111	27	by	by	ADP
easat-7517	111	28	financial	financial	ADJ
easat-7517	111	29	distress	distress	NOUN
easat-7517	111	30	.	.	PUNCT
easat-7517	112	1	specifically	specifically	ADV
easat-7517	112	2	,	,	PUNCT
easat-7517	112	3	the	the	DET
easat-7517	112	4	hypotheses	hypothesis	NOUN
easat-7517	112	5	are	be	AUX
easat-7517	112	6	:	:	PUNCT
easat-7517	112	7	h6	h6	PROPN
easat-7517	112	8	:	:	PUNCT
easat-7517	112	9	board	board	NOUN
easat-7517	112	10	gender	gender	NOUN
easat-7517	112	11	diversity	diversity	NOUN
easat-7517	112	12	affects	affect	VERB
easat-7517	112	13	going	go	VERB
easat-7517	112	14	concern	concern	ADJ
easat-7517	112	15	audit	audit	NOUN
easat-7517	112	16	opinions	opinion	NOUN
easat-7517	112	17	through	through	ADP
easat-7517	112	18	financial	financial	ADJ
easat-7517	112	19	distress	distress	NOUN
easat-7517	112	20	.	.	PUNCT
easat-7517	113	1	h7	h7	PROPN
easat-7517	113	2	:	:	PUNCT
easat-7517	113	3	liquidity	liquidity	NOUN
easat-7517	113	4	affects	affect	VERB
easat-7517	113	5	going	go	VERB
easat-7517	113	6	-	-	PUNCT
easat-7517	113	7	concern	concern	NOUN
easat-7517	113	8	audit	audit	NOUN
easat-7517	113	9	opinions	opinion	NOUN
easat-7517	113	10	through	through	ADP
easat-7517	113	11	financial	financial	ADJ
easat-7517	113	12	distress	distress	NOUN
easat-7517	113	13	.	.	PUNCT
easat-7517	114	1	these	these	DET
easat-7517	114	2	hypotheses	hypothesis	NOUN
easat-7517	114	3	are	be	AUX
easat-7517	114	4	visually	visually	ADV
easat-7517	114	5	represented	represent	VERB
easat-7517	114	6	in	in	ADP
easat-7517	114	7	the	the	DET
easat-7517	114	8	conceptual	conceptual	ADJ
easat-7517	114	9	research	research	NOUN
easat-7517	114	10	model	model	NOUN
easat-7517	114	11	(	(	PUNCT
easat-7517	114	12	figure	figure	NOUN
easat-7517	114	13	1	1	NUM
easat-7517	114	14	)	)	PUNCT
easat-7517	114	15	,	,	PUNCT
easat-7517	114	16	illustrating	illustrate	VERB
easat-7517	114	17	the	the	DET
easat-7517	114	18	relationships	relationship	NOUN
easat-7517	114	19	between	between	ADP
easat-7517	114	20	the	the	DET
easat-7517	114	21	independent	independent	ADJ
easat-7517	114	22	variables	variable	NOUN
easat-7517	114	23	(	(	PUNCT
easat-7517	114	24	board	board	NOUN
easat-7517	114	25	gender	gender	NOUN
easat-7517	114	26	diversity	diversity	NOUN
easat-7517	114	27	and	and	CCONJ
easat-7517	114	28	liquidity	liquidity	NOUN
easat-7517	114	29	)	)	PUNCT
easat-7517	114	30	,	,	PUNCT
easat-7517	114	31	the	the	DET
easat-7517	114	32	mediating	mediate	VERB
easat-7517	114	33	variable	variable	NOUN
easat-7517	114	34	(	(	PUNCT
easat-7517	114	35	financial	financial	ADJ
easat-7517	114	36	distress	distress	NOUN
easat-7517	114	37	)	)	PUNCT
easat-7517	114	38	,	,	PUNCT
easat-7517	114	39	and	and	CCONJ
easat-7517	114	40	the	the	DET
easat-7517	114	41	dependent	dependent	ADJ
easat-7517	114	42	variable	variable	NOUN
easat-7517	114	43	(	(	PUNCT
easat-7517	114	44	going	go	VERB
easat-7517	114	45	concern	concern	NOUN
easat-7517	114	46	audit	audit	NOUN
easat-7517	114	47	opinion	opinion	NOUN
easat-7517	114	48	)	)	PUNCT
easat-7517	114	49	.	.	PUNCT
easat-7517	115	1	2553	2553	NUM
easat-7517	115	2	edelweiss	edelweiss	PROPN
easat-7517	115	3	applied	apply	VERB
easat-7517	115	4	science	science	NOUN
easat-7517	115	5	and	and	CCONJ
easat-7517	115	6	technology	technology	NOUN
easat-7517	115	7	issn	issn	PROPN
easat-7517	115	8	:	:	PUNCT
easat-7517	115	9	2576	2576	NUM
easat-7517	115	10	-	-	SYM
easat-7517	115	11	8484	8484	NUM
easat-7517	115	12	vol	vol	NOUN
easat-7517	115	13	.	.	PROPN
easat-7517	116	1	9	9	NUM
easat-7517	116	2	,	,	PUNCT
easat-7517	116	3	no	no	INTJ
easat-7517	116	4	.	.	NOUN
easat-7517	116	5	5	5	NUM
easat-7517	116	6	:	:	SYM
easat-7517	116	7	2549	2549	NUM
easat-7517	116	8	-	-	SYM
easat-7517	116	9	2564	2564	NUM
easat-7517	116	10	,	,	PUNCT
easat-7517	116	11	2025	2025	NUM
easat-7517	116	12	doi	doi	NOUN
easat-7517	116	13	:	:	PUNCT
easat-7517	116	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	116	15	©	©	PROPN
easat-7517	116	16	2025	2025	NUM
easat-7517	116	17	by	by	ADP
easat-7517	116	18	the	the	DET
easat-7517	116	19	authors	author	NOUN
easat-7517	116	20	;	;	PUNCT
easat-7517	116	21	licensee	licensee	PROPN
easat-7517	116	22	learning	learn	VERB
easat-7517	116	23	gate	gate	NOUN
easat-7517	116	24	figure	figure	NOUN
easat-7517	116	25	1	1	NUM
easat-7517	116	26	.	.	PUNCT
easat-7517	116	27	research	research	NOUN
easat-7517	116	28	model	model	NOUN
easat-7517	116	29	.	.	PUNCT
easat-7517	117	1	3	3	X
easat-7517	117	2	.	.	X
easat-7517	117	3	methodology	methodology	NOUN
easat-7517	117	4	this	this	DET
easat-7517	117	5	study	study	NOUN
easat-7517	117	6	uses	use	VERB
easat-7517	117	7	a	a	DET
easat-7517	117	8	descriptive	descriptive	ADJ
easat-7517	117	9	quantitative	quantitative	ADJ
easat-7517	117	10	approach	approach	NOUN
easat-7517	117	11	to	to	PART
easat-7517	117	12	examine	examine	VERB
easat-7517	117	13	the	the	DET
easat-7517	117	14	influence	influence	NOUN
easat-7517	117	15	of	of	ADP
easat-7517	117	16	board	board	NOUN
easat-7517	117	17	gender	gender	NOUN
easat-7517	117	18	diversity	diversity	NOUN
easat-7517	117	19	and	and	CCONJ
easat-7517	117	20	liquidity	liquidity	NOUN
easat-7517	117	21	on	on	ADP
easat-7517	117	22	going	go	VERB
easat-7517	117	23	concern	concern	ADJ
easat-7517	117	24	audit	audit	NOUN
easat-7517	117	25	opinions	opinion	NOUN
easat-7517	117	26	,	,	PUNCT
easat-7517	117	27	mediated	mediate	VERB
easat-7517	117	28	by	by	ADP
easat-7517	117	29	financial	financial	ADJ
easat-7517	117	30	distress	distress	NOUN
easat-7517	117	31	.	.	PUNCT
easat-7517	118	1	the	the	DET
easat-7517	118	2	analysis	analysis	NOUN
easat-7517	118	3	focuses	focus	VERB
easat-7517	118	4	on	on	ADP
easat-7517	118	5	non	non	ADJ
easat-7517	118	6	-	-	ADJ
easat-7517	118	7	financial	financial	ADJ
easat-7517	118	8	state	state	NOUN
easat-7517	118	9	-	-	PUNCT
easat-7517	118	10	owned	own	VERB
easat-7517	118	11	enterprises	enterprise	NOUN
easat-7517	118	12	(	(	PUNCT
easat-7517	118	13	soes	soe	NOUN
easat-7517	118	14	)	)	PUNCT
easat-7517	118	15	listed	list	VERB
easat-7517	118	16	on	on	ADP
easat-7517	118	17	the	the	DET
easat-7517	118	18	indonesia	indonesia	PROPN
easat-7517	118	19	stock	stock	PROPN
easat-7517	118	20	exchange	exchange	PROPN
easat-7517	118	21	(	(	PUNCT
easat-7517	118	22	idx	idx	PROPN
easat-7517	118	23	)	)	PUNCT
easat-7517	118	24	from	from	ADP
easat-7517	118	25	2020	2020	NUM
easat-7517	118	26	to	to	ADP
easat-7517	118	27	2023	2023	NUM
easat-7517	118	28	.	.	PUNCT
easat-7517	119	1	data	datum	NOUN
easat-7517	119	2	,	,	PUNCT
easat-7517	119	3	sourced	source	VERB
easat-7517	119	4	from	from	ADP
easat-7517	119	5	publicly	publicly	ADV
easat-7517	119	6	available	available	ADJ
easat-7517	119	7	audited	audit	VERB
easat-7517	119	8	annual	annual	ADJ
easat-7517	119	9	financial	financial	ADJ
easat-7517	119	10	statements	statement	NOUN
easat-7517	119	11	on	on	ADP
easat-7517	119	12	the	the	DET
easat-7517	119	13	idx	idx	NOUN
easat-7517	119	14	,	,	PUNCT
easat-7517	119	15	were	be	AUX
easat-7517	119	16	analyzed	analyze	VERB
easat-7517	119	17	for	for	ADP
easat-7517	119	18	a	a	DET
easat-7517	119	19	final	final	ADJ
easat-7517	119	20	sample	sample	NOUN
easat-7517	119	21	of	of	ADP
easat-7517	119	22	21	21	NUM
easat-7517	119	23	soes	soe	NOUN
easat-7517	119	24	selected	select	VERB
easat-7517	119	25	from	from	ADP
easat-7517	119	26	an	an	DET
easat-7517	119	27	initial	initial	ADJ
easat-7517	119	28	pool	pool	NOUN
easat-7517	119	29	of	of	ADP
easat-7517	119	30	23	23	NUM
easat-7517	119	31	based	base	VERB
easat-7517	119	32	on	on	ADP
easat-7517	119	33	data	datum	NOUN
easat-7517	119	34	completeness	completeness	NOUN
easat-7517	119	35	.	.	PUNCT
easat-7517	120	1	data	datum	NOUN
easat-7517	120	2	analysis	analysis	NOUN
easat-7517	120	3	involved	involve	VERB
easat-7517	120	4	descriptive	descriptive	ADJ
easat-7517	120	5	statistics	statistic	NOUN
easat-7517	120	6	and	and	CCONJ
easat-7517	120	7	partial	partial	ADJ
easat-7517	120	8	least	least	ADJ
easat-7517	120	9	squares	square	NOUN
easat-7517	120	10	structural	structural	ADJ
easat-7517	120	11	equation	equation	NOUN
easat-7517	120	12	modeling	modeling	NOUN
easat-7517	120	13	(	(	PUNCT
easat-7517	120	14	pls	pls	INTJ
easat-7517	120	15	-	-	PUNCT
easat-7517	120	16	sem	sem	NOUN
easat-7517	120	17	)	)	PUNCT
easat-7517	120	18	using	use	VERB
easat-7517	120	19	smartpls	smartpls	NOUN
easat-7517	120	20	4.0	4.0	NUM
easat-7517	120	21	.	.	PUNCT
easat-7517	121	1	descriptive	descriptive	ADJ
easat-7517	121	2	statistics	statistic	NOUN
easat-7517	121	3	summarized	summarize	VERB
easat-7517	121	4	the	the	DET
easat-7517	121	5	distributional	distributional	ADJ
easat-7517	121	6	characteristics	characteristic	NOUN
easat-7517	121	7	of	of	ADP
easat-7517	121	8	construct	construct	NOUN
easat-7517	121	9	indicators	indicator	NOUN
easat-7517	121	10	.	.	PUNCT
easat-7517	122	1	pls	pls	NOUN
easat-7517	122	2	-	-	PUNCT
easat-7517	122	3	sem	sem	NOUN
easat-7517	122	4	,	,	PUNCT
easat-7517	122	5	suitable	suitable	ADJ
easat-7517	122	6	for	for	ADP
easat-7517	122	7	exploratory	exploratory	ADJ
easat-7517	122	8	research	research	NOUN
easat-7517	122	9	,	,	PUNCT
easat-7517	122	10	investigated	investigate	VERB
easat-7517	122	11	direct	direct	ADJ
easat-7517	122	12	and	and	CCONJ
easat-7517	122	13	indirect	indirect	ADJ
easat-7517	122	14	relationships	relationship	NOUN
easat-7517	122	15	among	among	ADP
easat-7517	122	16	variables	variable	NOUN
easat-7517	122	17	,	,	PUNCT
easat-7517	122	18	specifically	specifically	ADV
easat-7517	122	19	the	the	DET
easat-7517	122	20	mediating	mediate	VERB
easat-7517	122	21	effect	effect	NOUN
easat-7517	122	22	of	of	ADP
easat-7517	122	23	financial	financial	ADJ
easat-7517	122	24	distress	distress	NOUN
easat-7517	122	25	.	.	PUNCT
easat-7517	123	1	following	follow	VERB
easat-7517	123	2	sarstedt	sarstedt	NOUN
easat-7517	123	3	,	,	PUNCT
easat-7517	123	4	et	et	PROPN
easat-7517	123	5	al	al	PROPN
easat-7517	123	6	.	.	PUNCT
easat-7517	124	1	[	[	X
easat-7517	124	2	46	46	NUM
easat-7517	124	3	]	]	PUNCT
easat-7517	124	4	the	the	DET
easat-7517	124	5	pls	pls	PROPN
easat-7517	124	6	-	-	PUNCT
easat-7517	124	7	sem	sem	NOUN
easat-7517	124	8	analysis	analysis	NOUN
easat-7517	124	9	comprised	comprise	VERB
easat-7517	124	10	a	a	DET
easat-7517	124	11	measurement	measurement	NOUN
easat-7517	124	12	model	model	NOUN
easat-7517	124	13	(	(	PUNCT
easat-7517	124	14	outer	outer	ADJ
easat-7517	124	15	model	model	NOUN
easat-7517	124	16	)	)	PUNCT
easat-7517	124	17	assessment	assessment	NOUN
easat-7517	124	18	to	to	PART
easat-7517	124	19	confirm	confirm	VERB
easat-7517	124	20	construct	construct	VERB
easat-7517	124	21	reliability	reliability	NOUN
easat-7517	124	22	and	and	CCONJ
easat-7517	124	23	validity	validity	NOUN
easat-7517	124	24	,	,	PUNCT
easat-7517	124	25	and	and	CCONJ
easat-7517	124	26	a	a	DET
easat-7517	124	27	structural	structural	ADJ
easat-7517	124	28	model	model	NOUN
easat-7517	124	29	(	(	PUNCT
easat-7517	124	30	inner	inner	ADJ
easat-7517	124	31	model	model	NOUN
easat-7517	124	32	)	)	PUNCT
easat-7517	124	33	evaluation	evaluation	NOUN
easat-7517	124	34	to	to	PART
easat-7517	124	35	assess	assess	VERB
easat-7517	124	36	hypothesized	hypothesized	ADJ
easat-7517	124	37	relationships	relationship	NOUN
easat-7517	124	38	,	,	PUNCT
easat-7517	124	39	including	include	VERB
easat-7517	124	40	mediated	mediate	VERB
easat-7517	124	41	effects	effect	NOUN
easat-7517	124	42	.	.	PUNCT
easat-7517	125	1	the	the	DET
easat-7517	125	2	endogenous	endogenous	ADJ
easat-7517	125	3	latent	latent	NOUN
easat-7517	125	4	variable	variable	NOUN
easat-7517	125	5	,	,	PUNCT
easat-7517	125	6	going	go	VERB
easat-7517	125	7	concern	concern	NOUN
easat-7517	125	8	audit	audit	NOUN
easat-7517	125	9	opinion	opinion	NOUN
easat-7517	125	10	(	(	PUNCT
easat-7517	125	11	z	z	NOUN
easat-7517	125	12	)	)	PUNCT
easat-7517	125	13	,	,	PUNCT
easat-7517	125	14	was	be	AUX
easat-7517	125	15	measured	measure	VERB
easat-7517	125	16	as	as	ADP
easat-7517	125	17	a	a	DET
easat-7517	125	18	binary	binary	ADJ
easat-7517	125	19	variable	variable	NOUN
easat-7517	125	20	(	(	PUNCT
easat-7517	125	21	1	1	NUM
easat-7517	125	22	=	=	VERB
easat-7517	125	23	going	go	VERB
easat-7517	125	24	concern	concern	NOUN
easat-7517	125	25	opinion	opinion	NOUN
easat-7517	125	26	;	;	PUNCT
easat-7517	125	27	0	0	X
easat-7517	125	28	=	=	SYM
easat-7517	125	29	otherwise	otherwise	ADV
easat-7517	125	30	)	)	PUNCT
easat-7517	125	31	.	.	PUNCT
easat-7517	126	1	financial	financial	ADJ
easat-7517	126	2	distress	distress	NOUN
easat-7517	126	3	(	(	PUNCT
easat-7517	126	4	y	y	NOUN
easat-7517	126	5	)	)	PUNCT
easat-7517	126	6	,	,	PUNCT
easat-7517	126	7	the	the	DET
easat-7517	126	8	mediating	mediate	VERB
easat-7517	126	9	latent	latent	NOUN
easat-7517	126	10	variable	variable	NOUN
easat-7517	126	11	,	,	PUNCT
easat-7517	126	12	was	be	AUX
easat-7517	126	13	measured	measure	VERB
easat-7517	126	14	using	use	VERB
easat-7517	126	15	a	a	DET
easat-7517	126	16	composite	composite	ADJ
easat-7517	126	17	score	score	NOUN
easat-7517	126	18	derived	derive	VERB
easat-7517	126	19	from	from	ADP
easat-7517	126	20	the	the	DET
easat-7517	126	21	altman	altman	PROPN
easat-7517	126	22	z”-score	z”-score	ADV
easat-7517	126	23	,	,	PUNCT
easat-7517	126	24	springate	springate	ADJ
easat-7517	126	25	model	model	NOUN
easat-7517	126	26	,	,	PUNCT
easat-7517	126	27	and	and	CCONJ
easat-7517	126	28	grover	grover	PROPN
easat-7517	126	29	model	model	PROPN
easat-7517	126	30	.	.	PUNCT
easat-7517	127	1	exogenous	exogenous	ADJ
easat-7517	127	2	latent	latent	NOUN
easat-7517	127	3	variables	variable	NOUN
easat-7517	127	4	included	include	VERB
easat-7517	127	5	:	:	PUNCT
easat-7517	127	6	•	•	NUM
easat-7517	127	7	board	board	NOUN
easat-7517	127	8	gender	gender	NOUN
easat-7517	127	9	diversity	diversity	NOUN
easat-7517	127	10	(	(	PUNCT
easat-7517	127	11	x1	x1	PROPN
easat-7517	127	12	)	)	PUNCT
easat-7517	127	13	,	,	PUNCT
easat-7517	127	14	measured	measure	VERB
easat-7517	127	15	by	by	ADP
easat-7517	127	16	the	the	DET
easat-7517	127	17	proportion	proportion	NOUN
easat-7517	127	18	of	of	ADP
easat-7517	127	19	female	female	ADJ
easat-7517	127	20	directors	director	NOUN
easat-7517	127	21	and	and	CCONJ
easat-7517	127	22	a	a	DET
easat-7517	127	23	binary	binary	ADJ
easat-7517	127	24	dummy	dummy	ADJ
easat-7517	127	25	variable	variable	NOUN
easat-7517	127	26	(	(	PUNCT
easat-7517	127	27	1	1	NUM
easat-7517	127	28	=	=	SYM
easat-7517	127	29	at	at	ADP
easat-7517	127	30	least	least	ADJ
easat-7517	127	31	one	one	NUM
easat-7517	127	32	female	female	ADJ
easat-7517	127	33	director	director	NOUN
easat-7517	127	34	;	;	PUNCT
easat-7517	127	35	0	0	X
easat-7517	127	36	=	=	SYM
easat-7517	127	37	none	none	NOUN
easat-7517	127	38	)	)	PUNCT
easat-7517	127	39	.	.	PUNCT
easat-7517	128	1	•	•	NUM
easat-7517	128	2	liquidity	liquidity	NOUN
easat-7517	128	3	(	(	PUNCT
easat-7517	128	4	x2	x2	PROPN
easat-7517	128	5	)	)	PUNCT
easat-7517	128	6	,	,	PUNCT
easat-7517	128	7	measured	measure	VERB
easat-7517	128	8	by	by	ADP
easat-7517	128	9	the	the	DET
easat-7517	128	10	current	current	ADJ
easat-7517	128	11	ratio	ratio	NOUN
easat-7517	128	12	and	and	CCONJ
easat-7517	128	13	quick	quick	ADJ
easat-7517	128	14	ratio	ratio	NOUN
easat-7517	128	15	.	.	PUNCT
easat-7517	129	1	this	this	DET
easat-7517	129	2	framework	framework	NOUN
easat-7517	129	3	facilitates	facilitate	VERB
easat-7517	129	4	a	a	DET
easat-7517	129	5	rigorous	rigorous	ADJ
easat-7517	129	6	investigation	investigation	NOUN
easat-7517	129	7	of	of	ADP
easat-7517	129	8	the	the	DET
easat-7517	129	9	relationships	relationship	NOUN
easat-7517	129	10	between	between	ADP
easat-7517	129	11	governance	governance	NOUN
easat-7517	129	12	,	,	PUNCT
easat-7517	129	13	financial	financial	ADJ
easat-7517	129	14	condition	condition	NOUN
easat-7517	129	15	,	,	PUNCT
easat-7517	129	16	and	and	CCONJ
easat-7517	129	17	audit	audit	NOUN
easat-7517	129	18	judgments	judgment	NOUN
easat-7517	129	19	,	,	PUNCT
easat-7517	129	20	providing	provide	VERB
easat-7517	129	21	empirical	empirical	ADJ
easat-7517	129	22	evidence	evidence	NOUN
easat-7517	129	23	of	of	ADP
easat-7517	129	24	financial	financial	ADJ
easat-7517	129	25	distress	distress	NOUN
easat-7517	129	26	's	's	PART
easat-7517	129	27	mediating	mediate	VERB
easat-7517	129	28	role	role	NOUN
easat-7517	129	29	.	.	PUNCT
easat-7517	130	1	3.1	3.1	NUM
easat-7517	130	2	.	.	PUNCT
easat-7517	130	3	sample	sample	NOUN
easat-7517	130	4	and	and	CCONJ
easat-7517	130	5	data	datum	NOUN
easat-7517	130	6	this	this	DET
easat-7517	130	7	study	study	NOUN
easat-7517	130	8	uses	use	VERB
easat-7517	130	9	secondary	secondary	ADJ
easat-7517	130	10	data	datum	NOUN
easat-7517	130	11	from	from	ADP
easat-7517	130	12	annual	annual	ADJ
easat-7517	130	13	reports	report	NOUN
easat-7517	130	14	of	of	ADP
easat-7517	130	15	idx	idx	NOUN
easat-7517	130	16	-	-	PUNCT
easat-7517	130	17	listed	list	VERB
easat-7517	130	18	companies	company	NOUN
easat-7517	130	19	between	between	ADP
easat-7517	130	20	2020	2020	NUM
easat-7517	130	21	and	and	CCONJ
easat-7517	130	22	2023	2023	NUM
easat-7517	130	23	.	.	PUNCT
easat-7517	131	1	the	the	DET
easat-7517	131	2	final	final	ADJ
easat-7517	131	3	sample	sample	NOUN
easat-7517	131	4	includes	include	VERB
easat-7517	131	5	21	21	NUM
easat-7517	131	6	firms	firm	NOUN
easat-7517	131	7	after	after	ADP
easat-7517	131	8	excluding	exclude	VERB
easat-7517	131	9	those	those	PRON
easat-7517	131	10	with	with	ADP
easat-7517	131	11	incomplete	incomplete	ADJ
easat-7517	131	12	data	datum	NOUN
easat-7517	131	13	.	.	PUNCT
easat-7517	132	1	board	board	NOUN
easat-7517	132	2	diversity	diversity	NOUN
easat-7517	132	3	is	be	AUX
easat-7517	132	4	measured	measure	VERB
easat-7517	132	5	using	use	VERB
easat-7517	132	6	a	a	DET
easat-7517	132	7	composite	composite	ADJ
easat-7517	132	8	index	index	NOUN
easat-7517	132	9	of	of	ADP
easat-7517	132	10	gender	gender	NOUN
easat-7517	132	11	diversity	diversity	NOUN
easat-7517	132	12	.	.	PUNCT
easat-7517	133	1	liquidity	liquidity	NOUN
easat-7517	133	2	is	be	AUX
easat-7517	133	3	measured	measure	VERB
easat-7517	133	4	using	use	VERB
easat-7517	133	5	the	the	DET
easat-7517	133	6	current	current	ADJ
easat-7517	133	7	ratio	ratio	NOUN
easat-7517	133	8	and	and	CCONJ
easat-7517	133	9	the	the	DET
easat-7517	133	10	quick	quick	ADJ
easat-7517	133	11	ratio	ratio	NOUN
easat-7517	133	12	.	.	PUNCT
easat-7517	134	1	audit	audit	NOUN
easat-7517	134	2	opinion	opinion	NOUN
easat-7517	134	3	is	be	AUX
easat-7517	134	4	a	a	DET
easat-7517	134	5	dummy	dummy	ADJ
easat-7517	134	6	variable	variable	NOUN
easat-7517	134	7	indicating	indicate	VERB
easat-7517	134	8	whether	whether	SCONJ
easat-7517	134	9	the	the	DET
easat-7517	134	10	auditor	auditor	NOUN
easat-7517	134	11	issued	issue	VERB
easat-7517	134	12	a	a	DET
easat-7517	134	13	goingconcern	goingconcern	ADJ
easat-7517	134	14	opinion	opinion	NOUN
easat-7517	134	15	.	.	PUNCT
easat-7517	135	1	financial	financial	ADJ
easat-7517	135	2	distress	distress	NOUN
easat-7517	135	3	is	be	AUX
easat-7517	135	4	measured	measure	VERB
easat-7517	135	5	using	use	VERB
easat-7517	135	6	the	the	DET
easat-7517	135	7	altman	altman	NOUN
easat-7517	135	8	z”-score	z”-score	PROPN
easat-7517	135	9	model	model	NOUN
easat-7517	135	10	,	,	PUNCT
easat-7517	135	11	springate	springate	ADJ
easat-7517	135	12	model	model	NOUN
easat-7517	135	13	,	,	PUNCT
easat-7517	135	14	and	and	CCONJ
easat-7517	135	15	grover	grover	PROPN
easat-7517	135	16	model	model	NOUN
easat-7517	135	17	.	.	PUNCT
easat-7517	136	1	2554	2554	NUM
easat-7517	136	2	edelweiss	edelweiss	PROPN
easat-7517	136	3	applied	apply	VERB
easat-7517	136	4	science	science	NOUN
easat-7517	136	5	and	and	CCONJ
easat-7517	136	6	technology	technology	NOUN
easat-7517	136	7	issn	issn	PROPN
easat-7517	136	8	:	:	PUNCT
easat-7517	136	9	2576	2576	NUM
easat-7517	136	10	-	-	SYM
easat-7517	136	11	8484	8484	NUM
easat-7517	136	12	vol	vol	NOUN
easat-7517	136	13	.	.	PROPN
easat-7517	137	1	9	9	NUM
easat-7517	137	2	,	,	PUNCT
easat-7517	137	3	no	no	INTJ
easat-7517	137	4	.	.	NOUN
easat-7517	137	5	5	5	NUM
easat-7517	137	6	:	:	SYM
easat-7517	137	7	2549	2549	NUM
easat-7517	137	8	-	-	SYM
easat-7517	137	9	2564	2564	NUM
easat-7517	137	10	,	,	PUNCT
easat-7517	137	11	2025	2025	NUM
easat-7517	137	12	doi	doi	NOUN
easat-7517	137	13	:	:	PUNCT
easat-7517	137	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	137	15	©	©	PROPN
easat-7517	137	16	2025	2025	NUM
easat-7517	137	17	by	by	ADP
easat-7517	137	18	the	the	DET
easat-7517	137	19	authors	author	NOUN
easat-7517	137	20	;	;	PUNCT
easat-7517	137	21	licensee	licensee	PROPN
easat-7517	137	22	learning	learning	NOUN
easat-7517	137	23	gate	gate	NOUN
easat-7517	137	24	3.2	3.2	NUM
easat-7517	137	25	.	.	PUNCT
easat-7517	138	1	analytical	analytical	ADJ
easat-7517	138	2	technique	technique	NOUN
easat-7517	138	3	and	and	CCONJ
easat-7517	138	4	variable	variable	ADJ
easat-7517	138	5	measurement	measurement	NOUN
easat-7517	138	6	partial	partial	ADJ
easat-7517	138	7	least	least	ADJ
easat-7517	138	8	squares	square	VERB
easat-7517	138	9	structural	structural	ADJ
easat-7517	138	10	equation	equation	NOUN
easat-7517	138	11	modeling	modeling	NOUN
easat-7517	138	12	(	(	PUNCT
easat-7517	138	13	pls	pls	INTJ
easat-7517	138	14	-	-	PUNCT
easat-7517	138	15	sem	sem	NOUN
easat-7517	138	16	)	)	PUNCT
easat-7517	138	17	is	be	AUX
easat-7517	138	18	used	use	VERB
easat-7517	138	19	due	due	ADP
easat-7517	138	20	to	to	ADP
easat-7517	138	21	its	its	PRON
easat-7517	138	22	suitability	suitability	NOUN
easat-7517	138	23	for	for	ADP
easat-7517	138	24	exploratory	exploratory	ADJ
easat-7517	138	25	models	model	NOUN
easat-7517	138	26	with	with	ADP
easat-7517	138	27	complex	complex	ADJ
easat-7517	138	28	relationships	relationship	NOUN
easat-7517	138	29	[	[	X
easat-7517	138	30	46	46	NUM
easat-7517	138	31	]	]	PUNCT
easat-7517	138	32	.	.	PUNCT
easat-7517	139	1	mediation	mediation	NOUN
easat-7517	139	2	is	be	AUX
easat-7517	139	3	tested	test	VERB
easat-7517	139	4	using	use	VERB
easat-7517	139	5	bootstrapping	bootstrappe	VERB
easat-7517	139	6	procedures	procedure	NOUN
easat-7517	140	1	[	[	X
easat-7517	140	2	47	47	NUM
easat-7517	140	3	-	-	SYM
easat-7517	140	4	50	50	NUM
easat-7517	140	5	]	]	PUNCT
easat-7517	140	6	.	.	PUNCT
easat-7517	141	1	this	this	DET
easat-7517	141	2	study	study	NOUN
easat-7517	141	3	uses	use	VERB
easat-7517	141	4	four	four	NUM
easat-7517	141	5	constructs	construct	NOUN
easat-7517	141	6	:	:	PUNCT
easat-7517	141	7	an	an	DET
easat-7517	141	8	endogenous	endogenous	ADJ
easat-7517	141	9	variable	variable	NOUN
easat-7517	141	10	(	(	PUNCT
easat-7517	141	11	going	go	VERB
easat-7517	141	12	concern	concern	NOUN
easat-7517	141	13	audit	audit	NOUN
easat-7517	141	14	opinion	opinion	NOUN
easat-7517	141	15	)	)	PUNCT
easat-7517	141	16	,	,	PUNCT
easat-7517	141	17	an	an	DET
easat-7517	141	18	intervening	intervene	VERB
easat-7517	141	19	variable	variable	NOUN
easat-7517	141	20	(	(	PUNCT
easat-7517	141	21	financial	financial	ADJ
easat-7517	141	22	distress	distress	NOUN
easat-7517	141	23	)	)	PUNCT
easat-7517	141	24	,	,	PUNCT
easat-7517	141	25	and	and	CCONJ
easat-7517	141	26	two	two	NUM
easat-7517	141	27	exogenous	exogenous	ADJ
easat-7517	141	28	variables	variable	NOUN
easat-7517	141	29	(	(	PUNCT
easat-7517	141	30	board	board	NOUN
easat-7517	141	31	gender	gender	NOUN
easat-7517	141	32	diversity	diversity	NOUN
easat-7517	141	33	and	and	CCONJ
easat-7517	141	34	liquidity	liquidity	NOUN
easat-7517	141	35	)	)	PUNCT
easat-7517	141	36	,	,	PUNCT
easat-7517	141	37	as	as	SCONJ
easat-7517	141	38	detailed	detailed	ADJ
easat-7517	141	39	in	in	ADP
easat-7517	141	40	table	table	NOUN
easat-7517	141	41	1	1	NUM
easat-7517	141	42	.	.	PUNCT
easat-7517	142	1	the	the	DET
easat-7517	142	2	endogenous	endogenous	ADJ
easat-7517	142	3	variable	variable	NOUN
easat-7517	142	4	,	,	PUNCT
easat-7517	142	5	going	go	VERB
easat-7517	142	6	concern	concern	NOUN
easat-7517	142	7	audit	audit	NOUN
easat-7517	142	8	opinion	opinion	NOUN
easat-7517	142	9	(	(	PUNCT
easat-7517	142	10	gc	gc	PROPN
easat-7517	142	11	)	)	PUNCT
easat-7517	142	12	,	,	PUNCT
easat-7517	142	13	is	be	AUX
easat-7517	142	14	a	a	DET
easat-7517	142	15	dummy	dummy	ADJ
easat-7517	142	16	variable	variable	NOUN
easat-7517	142	17	(	(	PUNCT
easat-7517	142	18	1	1	NUM
easat-7517	142	19	=	=	VERB
easat-7517	142	20	going	go	VERB
easat-7517	142	21	concern	concern	NOUN
easat-7517	142	22	opinion	opinion	NOUN
easat-7517	142	23	received	receive	VERB
easat-7517	142	24	,	,	PUNCT
easat-7517	142	25	0	0	PUNCT
easat-7517	142	26	=	=	SYM
easat-7517	142	27	otherwise	otherwise	ADV
easat-7517	142	28	)	)	PUNCT
easat-7517	143	1	[	[	X
easat-7517	143	2	4	4	NUM
easat-7517	143	3	,	,	PUNCT
easat-7517	143	4	51	51	NUM
easat-7517	143	5	]	]	PUNCT
easat-7517	143	6	.	.	PUNCT
easat-7517	144	1	financial	financial	ADJ
easat-7517	144	2	distress	distress	NOUN
easat-7517	144	3	(	(	PUNCT
easat-7517	144	4	fd	fd	PROPN
easat-7517	144	5	)	)	PUNCT
easat-7517	144	6	,	,	PUNCT
easat-7517	144	7	the	the	DET
easat-7517	144	8	intervening	intervene	VERB
easat-7517	144	9	variable	variable	NOUN
easat-7517	144	10	,	,	PUNCT
easat-7517	144	11	is	be	AUX
easat-7517	144	12	measured	measure	VERB
easat-7517	144	13	using	use	VERB
easat-7517	144	14	three	three	NUM
easat-7517	144	15	financial	financial	ADJ
easat-7517	144	16	distress	distress	NOUN
easat-7517	144	17	prediction	prediction	NOUN
easat-7517	144	18	models	model	NOUN
easat-7517	144	19	to	to	PART
easat-7517	144	20	ensure	ensure	VERB
easat-7517	144	21	robust	robust	ADJ
easat-7517	144	22	measurement	measurement	NOUN
easat-7517	144	23	:	:	PUNCT
easat-7517	144	24	the	the	DET
easat-7517	144	25	z	z	NOUN
easat-7517	144	26	-	-	PUNCT
easat-7517	144	27	score	score	NOUN
easat-7517	144	28	model	model	NOUN
easat-7517	144	29	[	[	X
easat-7517	144	30	52	52	NUM
easat-7517	144	31	-	-	SYM
easat-7517	144	32	54	54	NUM
easat-7517	144	33	]	]	PUNCT
easat-7517	144	34	,	,	PUNCT
easat-7517	144	35	integrating	integrate	VERB
easat-7517	144	36	financial	financial	ADJ
easat-7517	144	37	ratios	ratio	NOUN
easat-7517	144	38	;	;	PUNCT
easat-7517	144	39	the	the	DET
easat-7517	144	40	s	s	NOUN
easat-7517	144	41	-	-	PUNCT
easat-7517	144	42	score	score	NOUN
easat-7517	144	43	model	model	NOUN
easat-7517	144	44	[	[	X
easat-7517	144	45	55	55	NUM
easat-7517	144	46	,	,	PUNCT
easat-7517	144	47	56	56	NUM
easat-7517	144	48	]	]	PUNCT
easat-7517	144	49	,	,	PUNCT
easat-7517	144	50	incorporating	incorporate	VERB
easat-7517	144	51	profitability	profitability	NOUN
easat-7517	144	52	,	,	PUNCT
easat-7517	144	53	leverage	leverage	NOUN
easat-7517	144	54	,	,	PUNCT
easat-7517	144	55	liquidity	liquidity	NOUN
easat-7517	144	56	,	,	PUNCT
easat-7517	144	57	and	and	CCONJ
easat-7517	144	58	operational	operational	ADJ
easat-7517	144	59	efficiency	efficiency	NOUN
easat-7517	144	60	ratios	ratio	NOUN
easat-7517	144	61	;	;	PUNCT
easat-7517	144	62	and	and	CCONJ
easat-7517	144	63	the	the	DET
easat-7517	144	64	g	g	NOUN
easat-7517	144	65	-	-	PUNCT
easat-7517	144	66	score	score	NOUN
easat-7517	144	67	model	model	NOUN
easat-7517	144	68	[	[	X
easat-7517	144	69	57	57	NUM
easat-7517	144	70	,	,	PUNCT
easat-7517	144	71	58	58	NUM
easat-7517	144	72	]	]	PUNCT
easat-7517	144	73	evaluating	evaluate	VERB
easat-7517	144	74	solvency	solvency	NOUN
easat-7517	144	75	and	and	CCONJ
easat-7517	144	76	earnings	earning	NOUN
easat-7517	144	77	performance	performance	NOUN
easat-7517	144	78	.	.	PUNCT
easat-7517	145	1	these	these	DET
easat-7517	145	2	indices	index	NOUN
easat-7517	145	3	provide	provide	VERB
easat-7517	145	4	a	a	DET
easat-7517	145	5	comprehensive	comprehensive	ADJ
easat-7517	145	6	assessment	assessment	NOUN
easat-7517	145	7	of	of	ADP
easat-7517	145	8	financial	financial	ADJ
easat-7517	145	9	vulnerability	vulnerability	NOUN
easat-7517	145	10	.	.	PUNCT
easat-7517	146	1	board	board	NOUN
easat-7517	146	2	gender	gender	NOUN
easat-7517	146	3	diversity	diversity	NOUN
easat-7517	146	4	(	(	PUNCT
easat-7517	146	5	bgd	bgd	NOUN
easat-7517	146	6	)	)	PUNCT
easat-7517	146	7	,	,	PUNCT
easat-7517	146	8	one	one	NUM
easat-7517	146	9	exogenous	exogenous	ADJ
easat-7517	146	10	variable	variable	NOUN
easat-7517	146	11	,	,	PUNCT
easat-7517	146	12	is	be	AUX
easat-7517	146	13	measured	measure	VERB
easat-7517	146	14	by	by	ADP
easat-7517	146	15	:	:	PUNCT
easat-7517	146	16	(	(	PUNCT
easat-7517	146	17	1	1	X
easat-7517	146	18	)	)	PUNCT
easat-7517	146	19	the	the	DET
easat-7517	146	20	proportion	proportion	NOUN
easat-7517	146	21	of	of	ADP
easat-7517	146	22	female	female	ADJ
easat-7517	146	23	directors	director	NOUN
easat-7517	146	24	(	(	PUNCT
easat-7517	146	25	female	female	ADJ
easat-7517	146	26	directors	director	NOUN
easat-7517	146	27	/	/	SYM
easat-7517	146	28	total	total	NOUN
easat-7517	146	29	board	board	NOUN
easat-7517	146	30	members	member	NOUN
easat-7517	146	31	)	)	PUNCT
easat-7517	147	1	[	[	X
easat-7517	147	2	9	9	NUM
easat-7517	147	3	,	,	PUNCT
easat-7517	147	4	59	59	NUM
easat-7517	147	5	]	]	PUNCT
easat-7517	147	6	and	and	CCONJ
easat-7517	147	7	(	(	PUNCT
easat-7517	147	8	2	2	X
easat-7517	147	9	)	)	PUNCT
easat-7517	147	10	a	a	DET
easat-7517	147	11	dummy	dummy	ADJ
easat-7517	147	12	variable	variable	NOUN
easat-7517	147	13	(	(	PUNCT
easat-7517	147	14	1	1	NUM
easat-7517	147	15	=	=	SYM
easat-7517	147	16	at	at	ADP
easat-7517	147	17	least	least	ADJ
easat-7517	147	18	one	one	NUM
easat-7517	147	19	female	female	ADJ
easat-7517	147	20	director	director	NOUN
easat-7517	147	21	,	,	PUNCT
easat-7517	147	22	0	0	PUNCT
easat-7517	147	23	=	=	SYM
easat-7517	147	24	otherwise	otherwise	ADV
easat-7517	147	25	)	)	PUNCT
easat-7517	148	1	[	[	X
easat-7517	148	2	30	30	NUM
easat-7517	148	3	,	,	PUNCT
easat-7517	148	4	35	35	NUM
easat-7517	148	5	]	]	PUNCT
easat-7517	148	6	.	.	PUNCT
easat-7517	149	1	the	the	DET
easat-7517	149	2	other	other	ADJ
easat-7517	149	3	exogenous	exogenous	ADJ
easat-7517	149	4	variable	variable	NOUN
easat-7517	149	5	,	,	PUNCT
easat-7517	149	6	liquidity	liquidity	NOUN
easat-7517	149	7	(	(	PUNCT
easat-7517	149	8	lkd	lkd	PROPN
easat-7517	149	9	)	)	PUNCT
easat-7517	149	10	,	,	PUNCT
easat-7517	149	11	is	be	AUX
easat-7517	149	12	assessed	assess	VERB
easat-7517	149	13	using	use	VERB
easat-7517	149	14	the	the	DET
easat-7517	149	15	current	current	ADJ
easat-7517	149	16	ratio	ratio	NOUN
easat-7517	149	17	(	(	PUNCT
easat-7517	149	18	current	current	ADJ
easat-7517	149	19	assets	asset	NOUN
easat-7517	149	20	/	/	SYM
easat-7517	149	21	current	current	ADJ
easat-7517	149	22	liabilities	liability	NOUN
easat-7517	149	23	)	)	PUNCT
easat-7517	150	1	[	[	X
easat-7517	150	2	60	60	NUM
easat-7517	150	3	,	,	PUNCT
easat-7517	150	4	61	61	NUM
easat-7517	150	5	]	]	PUNCT
easat-7517	150	6	and	and	CCONJ
easat-7517	150	7	the	the	DET
easat-7517	150	8	quick	quick	ADJ
easat-7517	150	9	ratio	ratio	NOUN
easat-7517	150	10	(	(	PUNCT
easat-7517	150	11	excluding	exclude	VERB
easat-7517	150	12	inventory	inventory	NOUN
easat-7517	150	13	)	)	PUNCT
easat-7517	151	1	[	[	X
easat-7517	151	2	1	1	NUM
easat-7517	151	3	,	,	PUNCT
easat-7517	151	4	62	62	NUM
easat-7517	151	5	]	]	PUNCT
easat-7517	151	6	.	.	PUNCT
easat-7517	152	1	these	these	DET
easat-7517	152	2	indicators	indicator	NOUN
easat-7517	152	3	were	be	AUX
easat-7517	152	4	selected	select	VERB
easat-7517	152	5	for	for	ADP
easat-7517	152	6	their	their	PRON
easat-7517	152	7	theoretical	theoretical	ADJ
easat-7517	152	8	relevance	relevance	NOUN
easat-7517	152	9	,	,	PUNCT
easat-7517	152	10	empirical	empirical	ADJ
easat-7517	152	11	support	support	NOUN
easat-7517	152	12	in	in	ADP
easat-7517	152	13	prior	prior	ADJ
easat-7517	152	14	research	research	NOUN
easat-7517	152	15	,	,	PUNCT
easat-7517	152	16	and	and	CCONJ
easat-7517	152	17	compatibility	compatibility	NOUN
easat-7517	152	18	with	with	ADP
easat-7517	152	19	the	the	DET
easat-7517	152	20	sem	sem	ADJ
easat-7517	152	21	-	-	PUNCT
easat-7517	152	22	pls	pls	ADJ
easat-7517	152	23	analytical	analytical	ADJ
easat-7517	152	24	framework	framework	NOUN
easat-7517	152	25	,	,	PUNCT
easat-7517	152	26	ensuring	ensure	VERB
easat-7517	152	27	construct	construct	VERB
easat-7517	152	28	validity	validity	NOUN
easat-7517	152	29	.	.	PUNCT
easat-7517	153	1	table	table	NOUN
easat-7517	153	2	1	1	NUM
easat-7517	153	3	.	.	PUNCT
easat-7517	154	1	variable	variable	PROPN
easat-7517	154	2	’s	’s	PART
easat-7517	154	3	measurement	measurement	NOUN
easat-7517	154	4	.	.	PUNCT
easat-7517	155	1	measurement	measurement	NOUN
easat-7517	155	2	items	item	NOUN
easat-7517	155	3	indicator	indicator	NOUN
easat-7517	155	4	references	reference	NOUN
easat-7517	155	5	going	go	VERB
easat-7517	155	6	concern	concern	ADJ
easat-7517	155	7	audit	audit	NOUN
easat-7517	155	8	opinion	opinion	NOUN
easat-7517	155	9	–	–	PUNCT
easat-7517	155	10	endogenous	endogenous	ADJ
easat-7517	155	11	latent	latent	NOUN
easat-7517	155	12	variable	variable	ADJ
easat-7517	155	13	gc1	gc1	NOUN
easat-7517	155	14	if	if	SCONJ
easat-7517	155	15	the	the	DET
easat-7517	155	16	company	company	NOUN
easat-7517	155	17	receives	receive	VERB
easat-7517	155	18	a	a	DET
easat-7517	155	19	going	go	VERB
easat-7517	155	20	concern	concern	NOUN
easat-7517	155	21	opinion	opinion	NOUN
easat-7517	155	22	in	in	ADP
easat-7517	155	23	a	a	DET
easat-7517	155	24	year	year	NOUN
easat-7517	155	25	,	,	PUNCT
easat-7517	155	26	the	the	DET
easat-7517	155	27	dummy	dummy	ADJ
easat-7517	155	28	variable	variable	NOUN
easat-7517	155	29	is	be	AUX
easat-7517	155	30	1	1	NUM
easat-7517	155	31	;	;	PUNCT
easat-7517	155	32	otherwise	otherwise	ADV
easat-7517	155	33	,	,	PUNCT
easat-7517	155	34	it	it	PRON
easat-7517	155	35	is	be	AUX
easat-7517	155	36	0	0	NUM
easat-7517	155	37	.	.	PUNCT
easat-7517	156	1	bahtiar	bahtiar	PROPN
easat-7517	156	2	,	,	PUNCT
easat-7517	156	3	et	et	PROPN
easat-7517	156	4	al	al	PROPN
easat-7517	156	5	.	.	PUNCT
easat-7517	157	1	[	[	X
easat-7517	157	2	4	4	X
easat-7517	157	3	]	]	PUNCT
easat-7517	157	4	and	and	CCONJ
easat-7517	157	5	fidiana	fidiana	PROPN
easat-7517	157	6	,	,	PUNCT
easat-7517	157	7	et	et	PROPN
easat-7517	157	8	al	al	PROPN
easat-7517	157	9	.	.	PUNCT
easat-7517	158	1	[	[	X
easat-7517	158	2	51	51	NUM
easat-7517	158	3	]	]	X
easat-7517	158	4	financial	financial	ADJ
easat-7517	158	5	distress	distress	NOUN
easat-7517	158	6	–	–	PUNCT
easat-7517	158	7	intervening	intervene	VERB
easat-7517	158	8	variable	variable	ADJ
easat-7517	158	9	fd1	fd1	NOUN
easat-7517	158	10	z	z	NOUN
easat-7517	158	11	-	-	PUNCT
easat-7517	158	12	score	score	NOUN
easat-7517	158	13	=	=	PUNCT
easat-7517	158	14	3,25	3,25	PROPN
easat-7517	158	15	+	+	CCONJ
easat-7517	159	1	6.56x1	6.56x1	NUM
easat-7517	159	2	+	+	NUM
easat-7517	159	3	3.26x2	3.26x2	NUM
easat-7517	159	4	+6.72x3	+6.72x3	NOUN
easat-7517	159	5	+	+	NUM
easat-7517	159	6	1.05x4	1.05x4	NUM
easat-7517	159	7	altman	altman	NOUN
easat-7517	159	8	[	[	X
easat-7517	159	9	52	52	NUM
easat-7517	159	10	]	]	PUNCT
easat-7517	159	11	and	and	CCONJ
easat-7517	159	12	rahmat	rahmat	VERB
easat-7517	159	13	[	[	X
easat-7517	159	14	53	53	NUM
easat-7517	159	15	]	]	PUNCT
easat-7517	159	16	fd2	fd2	PROPN
easat-7517	159	17	s	s	NOUN
easat-7517	159	18	-	-	PUNCT
easat-7517	159	19	score	score	NOUN
easat-7517	159	20	=	=	SYM
easat-7517	159	21	1.03a	1.03a	NUM
easat-7517	159	22	+	+	CCONJ
easat-7517	159	23	3.07b	3.07b	NUM
easat-7517	159	24	+	+	CCONJ
easat-7517	159	25	0.66c	0.66c	PROPN
easat-7517	159	26	+	+	CCONJ
easat-7517	159	27	0.4d	0.4d	PROPN
easat-7517	159	28	saha	saha	NOUN
easat-7517	160	1	[	[	X
easat-7517	160	2	55	55	NUM
easat-7517	160	3	]	]	PUNCT
easat-7517	160	4	and	and	CCONJ
easat-7517	160	5	fauzi	fauzi	PROPN
easat-7517	160	6	and	and	CCONJ
easat-7517	160	7	saluy	saluy	PROPN
easat-7517	161	1	[	[	X
easat-7517	161	2	56	56	NUM
easat-7517	161	3	]	]	X
easat-7517	161	4	fd3	fd3	NOUN
easat-7517	161	5	g	g	NOUN
easat-7517	161	6	-	-	PUNCT
easat-7517	161	7	score	score	NOUN
easat-7517	161	8	=	=	PUNCT
easat-7517	161	9	1,65wcta	1,65wcta	NUM
easat-7517	162	1	+	+	SYM
easat-7517	162	2	3,404ebitta	3,404ebitta	NUM
easat-7517	162	3	–	–	PUNCT
easat-7517	162	4	0,016nita	0,016nita	X
easat-7517	163	1	+	+	CCONJ
easat-7517	163	2	0,057	0,057	NUM
easat-7517	163	3	ashraf	ashraf	NOUN
easat-7517	163	4	,	,	PUNCT
easat-7517	163	5	et	et	PROPN
easat-7517	163	6	al	al	PROPN
easat-7517	163	7	.	.	PUNCT
easat-7517	164	1	[	[	X
easat-7517	164	2	57	57	NUM
easat-7517	164	3	]	]	PUNCT
easat-7517	164	4	and	and	CCONJ
easat-7517	164	5	lutfiyyah	lutfiyyah	NOUN
easat-7517	164	6	and	and	CCONJ
easat-7517	164	7	bhilawa	bhilawa	NOUN
easat-7517	164	8	[	[	X
easat-7517	164	9	58	58	NUM
easat-7517	164	10	]	]	PUNCT
easat-7517	164	11	board	board	NOUN
easat-7517	164	12	gender	gender	NOUN
easat-7517	164	13	diversity	diversity	NOUN
easat-7517	164	14	–	–	PUNCT
easat-7517	164	15	exogenous	exogenous	ADJ
easat-7517	164	16	latent	latent	NOUN
easat-7517	164	17	variable	variable	ADJ
easat-7517	164	18	bgd1	bgd1	ADJ
easat-7517	164	19	female	female	ADJ
easat-7517	164	20	proportion	proportion	NOUN
easat-7517	164	21	on	on	ADP
easat-7517	164	22	board	board	NOUN
easat-7517	164	23	=	=	SYM
easat-7517	164	24	total	total	ADJ
easat-7517	164	25	woman	woman	NOUN
easat-7517	164	26	of	of	ADP
easat-7517	164	27	director	director	NOUN
easat-7517	164	28	on	on	ADP
easat-7517	164	29	board	board	NOUN
easat-7517	164	30	in	in	ADP
easat-7517	164	31	a	a	DET
easat-7517	164	32	year	year	NOUN
easat-7517	164	33	𝑇ℎ𝑒	𝑇ℎ𝑒	PROPN
easat-7517	164	34	𝑤ℎ𝑜𝑙𝑒	𝑤ℎ𝑜𝑙𝑒	VERB
easat-7517	164	35	𝑛𝑢𝑚𝑏𝑒𝑟	𝑛𝑢𝑚𝑏𝑒𝑟	NOUN
easat-7517	164	36	𝑜𝑓	𝑜𝑓	ADP
easat-7517	164	37	𝑑𝑖𝑟𝑒𝑐𝑡𝑜𝑟	𝑑𝑖𝑟𝑒𝑐𝑡𝑜𝑟	NOUN
easat-7517	164	38	𝑜𝑛	𝑜𝑛	PROPN
easat-7517	165	1	𝑎	𝑎	DET
easat-7517	165	2	𝑏𝑜𝑎𝑟𝑑	𝑏𝑜𝑎𝑟𝑑	NOUN
easat-7517	165	3	𝑖𝑛	𝑖𝑛	NOUN
easat-7517	165	4	𝑎	𝑎	NOUN
easat-7517	165	5	𝑦𝑒𝑎𝑟	𝑦𝑒𝑎𝑟	NOUN
easat-7517	165	6	wijaya	wijaya	NOUN
easat-7517	165	7	and	and	CCONJ
easat-7517	165	8	memarista	memarista	PROPN
easat-7517	166	1	[	[	X
easat-7517	166	2	9	9	NUM
easat-7517	166	3	]	]	PUNCT
easat-7517	166	4	and	and	CCONJ
easat-7517	166	5	mvita	mvita	NOUN
easat-7517	166	6	and	and	CCONJ
easat-7517	166	7	du	du	PROPN
easat-7517	166	8	toit	toit	X
easat-7517	167	1	[	[	X
easat-7517	167	2	59	59	NUM
easat-7517	167	3	]	]	PUNCT
easat-7517	167	4	bgd2	bgd2	PROPN
easat-7517	167	5	if	if	SCONJ
easat-7517	167	6	the	the	DET
easat-7517	167	7	board	board	NOUN
easat-7517	167	8	of	of	ADP
easat-7517	167	9	directors	director	NOUN
easat-7517	167	10	contains	contain	VERB
easat-7517	167	11	at	at	ADV
easat-7517	167	12	least	least	ADV
easat-7517	167	13	one	one	NUM
easat-7517	167	14	female	female	ADJ
easat-7517	167	15	member	member	NOUN
easat-7517	167	16	,	,	PUNCT
easat-7517	167	17	the	the	DET
easat-7517	167	18	dummy	dummy	ADJ
easat-7517	167	19	variable	variable	NOUN
easat-7517	167	20	is	be	AUX
easat-7517	167	21	1	1	NUM
easat-7517	167	22	;	;	PUNCT
easat-7517	167	23	otherwise	otherwise	ADV
easat-7517	167	24	,	,	PUNCT
easat-7517	167	25	it	it	PRON
easat-7517	167	26	is	be	AUX
easat-7517	167	27	0	0	NUM
easat-7517	167	28	.	.	PUNCT
easat-7517	167	29	tessema	tessema	NOUN
easat-7517	167	30	,	,	PUNCT
easat-7517	167	31	et	et	PROPN
easat-7517	167	32	al	al	PROPN
easat-7517	167	33	.	.	PUNCT
easat-7517	168	1	[	[	X
easat-7517	168	2	30	30	NUM
easat-7517	168	3	]	]	PUNCT
easat-7517	168	4	and	and	CCONJ
easat-7517	168	5	abbas	abbas	PROPN
easat-7517	168	6	and	and	CCONJ
easat-7517	168	7	frihatni	frihatni	NOUN
easat-7517	169	1	[	[	X
easat-7517	169	2	35	35	NUM
easat-7517	169	3	]	]	X
easat-7517	169	4	liquidity	liquidity	NOUN
easat-7517	169	5	–	–	PUNCT
easat-7517	169	6	exogenous	exogenous	ADJ
easat-7517	169	7	latent	latent	NOUN
easat-7517	169	8	variable	variable	ADJ
easat-7517	169	9	lkd1	lkd1	PROPN
easat-7517	169	10	current	current	ADJ
easat-7517	169	11	ratio	ratio	NOUN
easat-7517	169	12	=	=	SYM
easat-7517	169	13	current	current	ADJ
easat-7517	169	14	assets	asset	NOUN
easat-7517	169	15	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
easat-7517	169	16	𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	𝑙𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	NOUN
easat-7517	169	17	ariska	ariska	NOUN
easat-7517	169	18	,	,	PUNCT
easat-7517	169	19	et	et	PROPN
easat-7517	169	20	al	al	PROPN
easat-7517	169	21	.	.	PUNCT
easat-7517	170	1	[	[	X
easat-7517	170	2	60	60	NUM
easat-7517	170	3	]	]	PUNCT
easat-7517	170	4	and	and	CCONJ
easat-7517	170	5	dirman	dirman	NOUN
easat-7517	170	6	[	[	X
easat-7517	170	7	61	61	NUM
easat-7517	170	8	]	]	PUNCT
easat-7517	170	9	lkd2	lkd2	VERB
easat-7517	170	10	quick	quick	ADJ
easat-7517	170	11	ratio	ratio	NOUN
easat-7517	170	12	=	=	SYM
easat-7517	171	1	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
easat-7517	171	2	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	VERB
easat-7517	171	3	−𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠	−𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠	X
easat-7517	171	4	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
easat-7517	171	5	𝑙𝑎𝑖𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	𝑙𝑎𝑖𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠	ADV
easat-7517	171	6	averio	averio	NOUN
easat-7517	172	1	[	[	X
easat-7517	172	2	1	1	X
easat-7517	172	3	]	]	PUNCT
easat-7517	172	4	and	and	CCONJ
easat-7517	172	5	kustiana	kustiana	X
easat-7517	173	1	[	[	X
easat-7517	173	2	62	62	NUM
easat-7517	173	3	]	]	SYM
easat-7517	173	4	4	4	NUM
easat-7517	173	5	.	.	PUNCT
easat-7517	173	6	results	result	VERB
easat-7517	173	7	4.1	4.1	NUM
easat-7517	173	8	.	.	PUNCT
easat-7517	174	1	descriptive	descriptive	ADJ
easat-7517	174	2	statistics	statistic	NOUN
easat-7517	174	3	table	table	NOUN
easat-7517	174	4	2	2	NUM
easat-7517	174	5	presents	present	VERB
easat-7517	174	6	the	the	DET
easat-7517	174	7	descriptive	descriptive	ADJ
easat-7517	174	8	statistics	statistic	NOUN
easat-7517	174	9	of	of	ADP
easat-7517	174	10	the	the	DET
easat-7517	174	11	latent	latent	ADJ
easat-7517	174	12	variable	variable	ADJ
easat-7517	174	13	indicators	indicator	NOUN
easat-7517	174	14	based	base	VERB
easat-7517	174	15	on	on	ADP
easat-7517	174	16	a	a	DET
easat-7517	174	17	sample	sample	NOUN
easat-7517	174	18	of	of	ADP
easat-7517	174	19	84	84	NUM
easat-7517	174	20	observations	observation	NOUN
easat-7517	174	21	.	.	PUNCT
easat-7517	175	1	these	these	DET
easat-7517	175	2	statistics	statistic	NOUN
easat-7517	175	3	provide	provide	VERB
easat-7517	175	4	an	an	DET
easat-7517	175	5	overview	overview	NOUN
easat-7517	175	6	of	of	ADP
easat-7517	175	7	the	the	DET
easat-7517	175	8	distributional	distributional	ADJ
easat-7517	175	9	characteristics	characteristic	NOUN
easat-7517	175	10	,	,	PUNCT
easat-7517	175	11	central	central	ADJ
easat-7517	175	12	tendency	tendency	NOUN
easat-7517	175	13	,	,	PUNCT
easat-7517	175	14	and	and	CCONJ
easat-7517	175	15	dispersion	dispersion	NOUN
easat-7517	175	16	of	of	ADP
easat-7517	175	17	the	the	DET
easat-7517	175	18	data	datum	NOUN
easat-7517	175	19	,	,	PUNCT
easat-7517	175	20	which	which	PRON
easat-7517	175	21	are	be	AUX
easat-7517	175	22	essential	essential	ADJ
easat-7517	175	23	for	for	ADP
easat-7517	175	24	evaluating	evaluate	VERB
easat-7517	175	25	the	the	DET
easat-7517	175	26	appropriateness	appropriateness	NOUN
easat-7517	175	27	of	of	ADP
easat-7517	175	28	subsequent	subsequent	ADJ
easat-7517	175	29	structural	structural	ADJ
easat-7517	175	30	model	model	NOUN
easat-7517	175	31	analysis	analysis	NOUN
easat-7517	175	32	.	.	PUNCT
easat-7517	176	1	board	board	NOUN
easat-7517	176	2	gender	gender	NOUN
easat-7517	176	3	diversity	diversity	NOUN
easat-7517	176	4	(	(	PUNCT
easat-7517	176	5	x1	x1	PROPN
easat-7517	176	6	)	)	PUNCT
easat-7517	176	7	is	be	AUX
easat-7517	176	8	measured	measure	VERB
easat-7517	176	9	using	use	VERB
easat-7517	176	10	two	two	NUM
easat-7517	176	11	indicators	indicator	NOUN
easat-7517	176	12	.	.	PUNCT
easat-7517	177	1	the	the	DET
easat-7517	177	2	first	first	ADJ
easat-7517	177	3	,	,	PUNCT
easat-7517	177	4	bgd1	bgd1	PROPN
easat-7517	177	5	,	,	PUNCT
easat-7517	177	6	represents	represent	VERB
easat-7517	177	7	the	the	DET
easat-7517	177	8	proportion	proportion	NOUN
easat-7517	177	9	of	of	ADP
easat-7517	177	10	female	female	ADJ
easat-7517	177	11	members	member	NOUN
easat-7517	177	12	on	on	ADP
easat-7517	177	13	the	the	DET
easat-7517	177	14	board	board	NOUN
easat-7517	177	15	of	of	ADP
easat-7517	177	16	commissioners	commissioner	NOUN
easat-7517	177	17	.	.	PUNCT
easat-7517	178	1	it	it	PRON
easat-7517	178	2	has	have	VERB
easat-7517	178	3	a	a	DET
easat-7517	178	4	mean	mean	NOUN
easat-7517	178	5	of	of	ADP
easat-7517	178	6	0.126	0.126	NUM
easat-7517	178	7	and	and	CCONJ
easat-7517	178	8	a	a	DET
easat-7517	178	9	standard	standard	ADJ
easat-7517	178	10	2555	2555	NUM
easat-7517	178	11	edelweiss	edelweiss	PROPN
easat-7517	178	12	applied	apply	VERB
easat-7517	178	13	science	science	NOUN
easat-7517	178	14	and	and	CCONJ
easat-7517	178	15	technology	technology	NOUN
easat-7517	178	16	issn	issn	PROPN
easat-7517	178	17	:	:	PUNCT
easat-7517	178	18	2576	2576	NUM
easat-7517	178	19	-	-	SYM
easat-7517	178	20	8484	8484	NUM
easat-7517	178	21	vol	vol	NOUN
easat-7517	178	22	.	.	PROPN
easat-7517	179	1	9	9	NUM
easat-7517	179	2	,	,	PUNCT
easat-7517	179	3	no	no	INTJ
easat-7517	179	4	.	.	NOUN
easat-7517	179	5	5	5	NUM
easat-7517	179	6	:	:	SYM
easat-7517	179	7	2549	2549	NUM
easat-7517	179	8	-	-	SYM
easat-7517	179	9	2564	2564	NUM
easat-7517	179	10	,	,	PUNCT
easat-7517	179	11	2025	2025	NUM
easat-7517	179	12	doi	doi	NOUN
easat-7517	179	13	:	:	PUNCT
easat-7517	179	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	179	15	©	©	PROPN
easat-7517	179	16	2025	2025	NUM
easat-7517	179	17	by	by	ADP
easat-7517	179	18	the	the	DET
easat-7517	179	19	authors	author	NOUN
easat-7517	179	20	;	;	PUNCT
easat-7517	180	1	licensee	licensee	NOUN
easat-7517	180	2	learning	learn	VERB
easat-7517	180	3	gate	gate	NOUN
easat-7517	180	4	deviation	deviation	NOUN
easat-7517	180	5	of	of	ADP
easat-7517	180	6	0.128	0.128	NUM
easat-7517	180	7	,	,	PUNCT
easat-7517	180	8	with	with	ADP
easat-7517	180	9	values	value	NOUN
easat-7517	180	10	ranging	range	VERB
easat-7517	180	11	from	from	ADP
easat-7517	180	12	0.000	0.000	NUM
easat-7517	180	13	to	to	ADP
easat-7517	180	14	0.500	0.500	NUM
easat-7517	180	15	.	.	PUNCT
easat-7517	181	1	the	the	DET
easat-7517	181	2	positive	positive	ADJ
easat-7517	181	3	skewness	skewness	NOUN
easat-7517	181	4	(	(	PUNCT
easat-7517	181	5	0.681	0.681	NUM
easat-7517	181	6	)	)	PUNCT
easat-7517	181	7	and	and	CCONJ
easat-7517	181	8	slightly	slightly	ADV
easat-7517	181	9	negative	negative	ADJ
easat-7517	181	10	kurtosis	kurtosis	NOUN
easat-7517	181	11	(	(	PUNCT
easat-7517	181	12	-0.218	-0.218	ADJ
easat-7517	181	13	)	)	PUNCT
easat-7517	181	14	indicate	indicate	VERB
easat-7517	181	15	that	that	SCONJ
easat-7517	181	16	most	most	ADJ
easat-7517	181	17	firms	firm	NOUN
easat-7517	181	18	have	have	VERB
easat-7517	181	19	a	a	DET
easat-7517	181	20	low	low	ADJ
easat-7517	181	21	proportion	proportion	NOUN
easat-7517	181	22	of	of	ADP
easat-7517	181	23	female	female	ADJ
easat-7517	181	24	commissioners	commissioner	NOUN
easat-7517	181	25	,	,	PUNCT
easat-7517	181	26	with	with	ADP
easat-7517	181	27	a	a	DET
easat-7517	181	28	few	few	ADJ
easat-7517	181	29	outliers	outlier	NOUN
easat-7517	181	30	having	have	VERB
easat-7517	181	31	relatively	relatively	ADV
easat-7517	181	32	higher	high	ADJ
easat-7517	181	33	gender	gender	NOUN
easat-7517	181	34	diversity	diversity	NOUN
easat-7517	181	35	.	.	PUNCT
easat-7517	182	1	the	the	DET
easat-7517	182	2	second	second	ADJ
easat-7517	182	3	indicator	indicator	NOUN
easat-7517	182	4	,	,	PUNCT
easat-7517	182	5	bgd2	bgd2	PROPN
easat-7517	182	6	,	,	PUNCT
easat-7517	182	7	is	be	AUX
easat-7517	182	8	a	a	DET
easat-7517	182	9	binary	binary	ADJ
easat-7517	182	10	variable	variable	NOUN
easat-7517	182	11	indicating	indicate	VERB
easat-7517	182	12	the	the	DET
easat-7517	182	13	presence	presence	NOUN
easat-7517	182	14	or	or	CCONJ
easat-7517	182	15	absence	absence	NOUN
easat-7517	182	16	of	of	ADP
easat-7517	182	17	at	at	ADV
easat-7517	182	18	least	least	ADV
easat-7517	182	19	one	one	NUM
easat-7517	182	20	female	female	ADJ
easat-7517	182	21	commissioner	commissioner	NOUN
easat-7517	182	22	.	.	PUNCT
easat-7517	183	1	this	this	DET
easat-7517	183	2	indicator	indicator	NOUN
easat-7517	183	3	has	have	VERB
easat-7517	183	4	a	a	DET
easat-7517	183	5	mean	mean	NOUN
easat-7517	183	6	of	of	ADP
easat-7517	183	7	0.548	0.548	NUM
easat-7517	183	8	(	(	PUNCT
easat-7517	183	9	suggesting	suggest	VERB
easat-7517	183	10	that	that	SCONJ
easat-7517	183	11	approximately	approximately	ADV
easat-7517	183	12	54.8	54.8	NUM
easat-7517	183	13	%	%	NOUN
easat-7517	183	14	of	of	ADP
easat-7517	183	15	the	the	DET
easat-7517	183	16	firms	firm	NOUN
easat-7517	183	17	have	have	VERB
easat-7517	183	18	at	at	ADV
easat-7517	183	19	least	least	ADV
easat-7517	183	20	one	one	NUM
easat-7517	183	21	female	female	ADJ
easat-7517	183	22	board	board	NOUN
easat-7517	183	23	member	member	NOUN
easat-7517	183	24	)	)	PUNCT
easat-7517	183	25	,	,	PUNCT
easat-7517	183	26	a	a	DET
easat-7517	183	27	standard	standard	ADJ
easat-7517	183	28	deviation	deviation	NOUN
easat-7517	183	29	of	of	ADP
easat-7517	183	30	0.498	0.498	NUM
easat-7517	183	31	,	,	PUNCT
easat-7517	183	32	and	and	CCONJ
easat-7517	183	33	a	a	DET
easat-7517	183	34	full	full	ADJ
easat-7517	183	35	range	range	NOUN
easat-7517	183	36	from	from	ADP
easat-7517	183	37	0	0	NUM
easat-7517	183	38	to	to	ADP
easat-7517	183	39	1	1	NUM
easat-7517	183	40	.	.	PUNCT
easat-7517	184	1	the	the	DET
easat-7517	184	2	distribution	distribution	NOUN
easat-7517	184	3	is	be	AUX
easat-7517	184	4	negatively	negatively	ADV
easat-7517	184	5	skewed	skewed	ADJ
easat-7517	184	6	(	(	PUNCT
easat-7517	184	7	-0.915	-0.915	NUM
easat-7517	184	8	)	)	PUNCT
easat-7517	184	9	and	and	CCONJ
easat-7517	184	10	leptokurtic	leptokurtic	ADJ
easat-7517	184	11	(	(	PUNCT
easat-7517	184	12	-2.010	-2.010	NUM
easat-7517	184	13	)	)	PUNCT
easat-7517	184	14	,	,	PUNCT
easat-7517	184	15	reflecting	reflect	VERB
easat-7517	184	16	a	a	DET
easat-7517	184	17	concentration	concentration	NOUN
easat-7517	184	18	of	of	ADP
easat-7517	184	19	observations	observation	NOUN
easat-7517	184	20	near	near	ADP
easat-7517	184	21	the	the	DET
easat-7517	184	22	extremes	extreme	NOUN
easat-7517	184	23	.	.	PUNCT
easat-7517	185	1	liquidity	liquidity	NOUN
easat-7517	185	2	(	(	PUNCT
easat-7517	185	3	x2	x2	PROPN
easat-7517	185	4	)	)	PUNCT
easat-7517	185	5	is	be	AUX
easat-7517	185	6	assessed	assess	VERB
easat-7517	185	7	through	through	ADP
easat-7517	185	8	two	two	NUM
easat-7517	185	9	financial	financial	ADJ
easat-7517	185	10	ratio	ratio	NOUN
easat-7517	185	11	indicators	indicator	NOUN
easat-7517	185	12	.	.	PUNCT
easat-7517	186	1	lkd1	lkd1	PROPN
easat-7517	186	2	,	,	PUNCT
easat-7517	186	3	likely	likely	ADV
easat-7517	186	4	representing	represent	VERB
easat-7517	186	5	the	the	DET
easat-7517	186	6	current	current	ADJ
easat-7517	186	7	ratio	ratio	NOUN
easat-7517	186	8	or	or	CCONJ
easat-7517	186	9	a	a	DET
easat-7517	186	10	similar	similar	ADJ
easat-7517	186	11	liquidity	liquidity	NOUN
easat-7517	186	12	metric	metric	NOUN
easat-7517	186	13	,	,	PUNCT
easat-7517	186	14	has	have	VERB
easat-7517	186	15	a	a	DET
easat-7517	186	16	mean	mean	NOUN
easat-7517	186	17	of	of	ADP
easat-7517	186	18	1.154	1.154	NUM
easat-7517	186	19	and	and	CCONJ
easat-7517	186	20	a	a	DET
easat-7517	186	21	standard	standard	ADJ
easat-7517	186	22	deviation	deviation	NOUN
easat-7517	186	23	of	of	ADP
easat-7517	186	24	0.537	0.537	NUM
easat-7517	186	25	,	,	PUNCT
easat-7517	186	26	with	with	ADP
easat-7517	186	27	values	value	NOUN
easat-7517	186	28	ranging	range	VERB
easat-7517	186	29	from	from	ADP
easat-7517	186	30	0.053	0.053	NUM
easat-7517	186	31	to	to	ADP
easat-7517	186	32	2.487	2.487	NUM
easat-7517	186	33	.	.	PUNCT
easat-7517	187	1	its	its	PRON
easat-7517	187	2	slight	slight	ADJ
easat-7517	187	3	positive	positive	ADJ
easat-7517	187	4	skewness	skewness	NOUN
easat-7517	187	5	(	(	PUNCT
easat-7517	187	6	0.409	0.409	NUM
easat-7517	187	7	)	)	PUNCT
easat-7517	187	8	and	and	CCONJ
easat-7517	187	9	near	near	ADV
easat-7517	187	10	-	-	PUNCT
easat-7517	187	11	normal	normal	ADJ
easat-7517	187	12	kurtosis	kurtosis	NOUN
easat-7517	187	13	(	(	PUNCT
easat-7517	187	14	0.027	0.027	NUM
easat-7517	187	15	)	)	PUNCT
easat-7517	187	16	suggest	suggest	VERB
easat-7517	187	17	a	a	DET
easat-7517	187	18	moderately	moderately	ADV
easat-7517	187	19	symmetrical	symmetrical	ADJ
easat-7517	187	20	distribution	distribution	NOUN
easat-7517	187	21	.	.	PUNCT
easat-7517	188	1	lkd2	lkd2	PROPN
easat-7517	188	2	,	,	PUNCT
easat-7517	188	3	possibly	possibly	ADV
easat-7517	188	4	reflecting	reflect	VERB
easat-7517	188	5	the	the	DET
easat-7517	188	6	quick	quick	ADJ
easat-7517	188	7	ratio	ratio	NOUN
easat-7517	188	8	or	or	CCONJ
easat-7517	188	9	cash	cash	NOUN
easat-7517	188	10	ratio	ratio	NOUN
easat-7517	188	11	,	,	PUNCT
easat-7517	188	12	has	have	VERB
easat-7517	188	13	a	a	DET
easat-7517	188	14	mean	mean	NOUN
easat-7517	188	15	of	of	ADP
easat-7517	188	16	0.879	0.879	NUM
easat-7517	188	17	and	and	CCONJ
easat-7517	188	18	a	a	DET
easat-7517	188	19	standard	standard	ADJ
easat-7517	188	20	deviation	deviation	NOUN
easat-7517	188	21	of	of	ADP
easat-7517	188	22	0.472	0.472	NUM
easat-7517	188	23	,	,	PUNCT
easat-7517	188	24	with	with	ADP
easat-7517	188	25	a	a	DET
easat-7517	188	26	range	range	NOUN
easat-7517	188	27	from	from	ADP
easat-7517	188	28	0.040	0.040	NUM
easat-7517	188	29	to	to	ADP
easat-7517	188	30	2.425	2.425	NUM
easat-7517	188	31	.	.	PUNCT
easat-7517	189	1	the	the	DET
easat-7517	189	2	positive	positive	ADJ
easat-7517	189	3	skewness	skewness	NOUN
easat-7517	189	4	(	(	PUNCT
easat-7517	189	5	0.989	0.989	NUM
easat-7517	189	6	)	)	PUNCT
easat-7517	189	7	and	and	CCONJ
easat-7517	189	8	leptokurtic	leptokurtic	ADJ
easat-7517	189	9	nature	nature	NOUN
easat-7517	189	10	(	(	PUNCT
easat-7517	189	11	kurtosis	kurtosis	VERB
easat-7517	189	12	=	=	NOUN
easat-7517	189	13	1.206	1.206	NUM
easat-7517	189	14	)	)	PUNCT
easat-7517	189	15	indicate	indicate	VERB
easat-7517	189	16	a	a	DET
easat-7517	189	17	right	right	ADJ
easat-7517	189	18	-	-	PUNCT
easat-7517	189	19	skewed	skewed	ADJ
easat-7517	189	20	distribution	distribution	NOUN
easat-7517	189	21	,	,	PUNCT
easat-7517	189	22	with	with	ADP
easat-7517	189	23	a	a	DET
easat-7517	189	24	concentration	concentration	NOUN
easat-7517	189	25	of	of	ADP
easat-7517	189	26	firms	firm	NOUN
easat-7517	189	27	clustered	cluster	VERB
easat-7517	189	28	around	around	ADP
easat-7517	189	29	lower	low	ADJ
easat-7517	189	30	liquidity	liquidity	NOUN
easat-7517	189	31	levels	level	NOUN
easat-7517	189	32	,	,	PUNCT
easat-7517	189	33	and	and	CCONJ
easat-7517	189	34	a	a	DET
easat-7517	189	35	few	few	ADJ
easat-7517	189	36	firms	firm	NOUN
easat-7517	189	37	showing	show	VERB
easat-7517	189	38	significantly	significantly	ADV
easat-7517	189	39	higher	high	ADJ
easat-7517	189	40	values	value	NOUN
easat-7517	189	41	.	.	PUNCT
easat-7517	190	1	financial	financial	ADJ
easat-7517	190	2	distress	distress	NOUN
easat-7517	190	3	(	(	PUNCT
easat-7517	190	4	y	y	NOUN
easat-7517	190	5	)	)	PUNCT
easat-7517	190	6	is	be	AUX
easat-7517	190	7	represented	represent	VERB
easat-7517	190	8	by	by	ADP
easat-7517	190	9	three	three	NUM
easat-7517	190	10	indicators	indicator	NOUN
easat-7517	190	11	.	.	PUNCT
easat-7517	191	1	fd1	fd1	NOUN
easat-7517	191	2	,	,	PUNCT
easat-7517	191	3	which	which	PRON
easat-7517	191	4	may	may	AUX
easat-7517	191	5	correspond	correspond	VERB
easat-7517	191	6	to	to	ADP
easat-7517	191	7	a	a	DET
easat-7517	191	8	z	z	NOUN
easat-7517	191	9	-	-	PUNCT
easat-7517	191	10	score	score	NOUN
easat-7517	191	11	or	or	CCONJ
easat-7517	191	12	similar	similar	ADJ
easat-7517	191	13	distress	distress	NOUN
easat-7517	191	14	proxy	proxy	NOUN
easat-7517	191	15	,	,	PUNCT
easat-7517	191	16	shows	show	VERB
easat-7517	191	17	a	a	DET
easat-7517	191	18	wide	wide	ADJ
easat-7517	191	19	dispersion	dispersion	NOUN
easat-7517	191	20	(	(	PUNCT
easat-7517	191	21	sd	sd	NOUN
easat-7517	191	22	=	=	SYM
easat-7517	191	23	4.899	4.899	NUM
easat-7517	191	24	)	)	PUNCT
easat-7517	191	25	and	and	CCONJ
easat-7517	191	26	a	a	DET
easat-7517	191	27	mean	mean	NOUN
easat-7517	191	28	of	of	ADP
easat-7517	191	29	3.938	3.938	NUM
easat-7517	191	30	,	,	PUNCT
easat-7517	191	31	with	with	ADP
easat-7517	191	32	extreme	extreme	ADJ
easat-7517	191	33	values	value	NOUN
easat-7517	191	34	ranging	range	VERB
easat-7517	191	35	from	from	ADP
easat-7517	191	36	-17.649	-17.649	NOUN
easat-7517	191	37	to	to	ADP
easat-7517	191	38	13.410	13.410	NUM
easat-7517	191	39	.	.	PUNCT
easat-7517	192	1	the	the	DET
easat-7517	192	2	distribution	distribution	NOUN
easat-7517	192	3	is	be	AUX
easat-7517	192	4	negatively	negatively	ADV
easat-7517	192	5	skewed	skewed	ADJ
easat-7517	192	6	(	(	PUNCT
easat-7517	192	7	-1.577	-1.577	ADJ
easat-7517	192	8	)	)	PUNCT
easat-7517	192	9	and	and	CCONJ
easat-7517	192	10	highly	highly	ADV
easat-7517	192	11	leptokurtic	leptokurtic	ADJ
easat-7517	192	12	(	(	PUNCT
easat-7517	192	13	kurtosis	kurtosis	VERB
easat-7517	192	14	=	=	NOUN
easat-7517	192	15	4.205	4.205	NUM
easat-7517	192	16	)	)	PUNCT
easat-7517	192	17	,	,	PUNCT
easat-7517	192	18	indicating	indicate	VERB
easat-7517	192	19	a	a	DET
easat-7517	192	20	heavy	heavy	ADJ
easat-7517	192	21	tail	tail	NOUN
easat-7517	192	22	on	on	ADP
easat-7517	192	23	the	the	DET
easat-7517	192	24	left	left	NOUN
easat-7517	192	25	and	and	CCONJ
easat-7517	192	26	the	the	DET
easat-7517	192	27	presence	presence	NOUN
easat-7517	192	28	of	of	ADP
easat-7517	192	29	substantial	substantial	ADJ
easat-7517	192	30	outliers	outlier	NOUN
easat-7517	192	31	among	among	ADP
easat-7517	192	32	financially	financially	ADV
easat-7517	192	33	distressed	distressed	ADJ
easat-7517	192	34	firms	firm	NOUN
easat-7517	192	35	.	.	PUNCT
easat-7517	193	1	fd2	fd2	PROPN
easat-7517	193	2	has	have	VERB
easat-7517	193	3	a	a	DET
easat-7517	193	4	mean	mean	NOUN
easat-7517	193	5	of	of	ADP
easat-7517	193	6	0.344	0.344	NUM
easat-7517	193	7	and	and	CCONJ
easat-7517	193	8	a	a	DET
easat-7517	193	9	much	much	ADV
easat-7517	193	10	smaller	small	ADJ
easat-7517	193	11	standard	standard	ADJ
easat-7517	193	12	deviation	deviation	NOUN
easat-7517	193	13	(	(	PUNCT
easat-7517	193	14	1.277	1.277	NUM
easat-7517	193	15	)	)	PUNCT
easat-7517	193	16	,	,	PUNCT
easat-7517	193	17	yet	yet	CCONJ
easat-7517	193	18	the	the	DET
easat-7517	193	19	range	range	NOUN
easat-7517	193	20	remains	remain	VERB
easat-7517	193	21	wide	wide	ADJ
easat-7517	193	22	(	(	PUNCT
easat-7517	193	23	-7.181	-7.181	VERB
easat-7517	193	24	to	to	ADP
easat-7517	193	25	3.693	3.693	NUM
easat-7517	193	26	)	)	PUNCT
easat-7517	193	27	,	,	PUNCT
easat-7517	193	28	and	and	CCONJ
easat-7517	193	29	the	the	DET
easat-7517	193	30	distribution	distribution	NOUN
easat-7517	193	31	exhibits	exhibit	VERB
easat-7517	193	32	extreme	extreme	ADJ
easat-7517	193	33	leptokurtosis	leptokurtosis	NOUN
easat-7517	193	34	(	(	PUNCT
easat-7517	193	35	14.368	14.368	NUM
easat-7517	193	36	)	)	PUNCT
easat-7517	193	37	and	and	CCONJ
easat-7517	193	38	left	leave	VERB
easat-7517	193	39	skewness	skewness	NOUN
easat-7517	193	40	(	(	PUNCT
easat-7517	193	41	-2.450	-2.450	PROPN
easat-7517	193	42	)	)	PUNCT
easat-7517	193	43	.	.	PUNCT
easat-7517	194	1	this	this	PRON
easat-7517	194	2	reflects	reflect	VERB
easat-7517	194	3	a	a	DET
easat-7517	194	4	clustering	clustering	NOUN
easat-7517	194	5	of	of	ADP
easat-7517	194	6	firms	firm	NOUN
easat-7517	194	7	with	with	ADP
easat-7517	194	8	low	low	ADJ
easat-7517	194	9	distress	distress	NOUN
easat-7517	194	10	but	but	CCONJ
easat-7517	194	11	a	a	DET
easat-7517	194	12	small	small	ADJ
easat-7517	194	13	subset	subset	NOUN
easat-7517	194	14	experiencing	experience	VERB
easat-7517	194	15	severe	severe	ADJ
easat-7517	194	16	financial	financial	ADJ
easat-7517	194	17	strain	strain	NOUN
easat-7517	194	18	.	.	PUNCT
easat-7517	195	1	similarly	similarly	ADV
easat-7517	195	2	,	,	PUNCT
easat-7517	195	3	fd3	fd3	NOUN
easat-7517	195	4	displays	display	VERB
easat-7517	195	5	a	a	DET
easat-7517	195	6	mean	mean	NOUN
easat-7517	195	7	of	of	ADP
easat-7517	195	8	0.134	0.134	NUM
easat-7517	195	9	and	and	CCONJ
easat-7517	195	10	a	a	DET
easat-7517	195	11	standard	standard	ADJ
easat-7517	195	12	deviation	deviation	NOUN
easat-7517	195	13	of	of	ADP
easat-7517	195	14	0.981	0.981	NUM
easat-7517	195	15	,	,	PUNCT
easat-7517	195	16	with	with	ADP
easat-7517	195	17	values	value	NOUN
easat-7517	195	18	ranging	range	VERB
easat-7517	195	19	from	from	ADP
easat-7517	195	20	-4.934	-4.934	ADP
easat-7517	195	21	to	to	ADP
easat-7517	195	22	2.207	2.207	NUM
easat-7517	195	23	.	.	PUNCT
easat-7517	196	1	its	its	PRON
easat-7517	196	2	skewness	skewness	NOUN
easat-7517	196	3	of	of	ADP
easat-7517	196	4	-2.349	-2.349	PUNCT
easat-7517	196	5	and	and	CCONJ
easat-7517	196	6	kurtosis	kurtosis	NOUN
easat-7517	196	7	of	of	ADP
easat-7517	196	8	9.331	9.331	NUM
easat-7517	196	9	further	far	ADV
easat-7517	196	10	confirm	confirm	VERB
easat-7517	196	11	a	a	DET
easat-7517	196	12	distribution	distribution	NOUN
easat-7517	196	13	heavily	heavily	ADV
easat-7517	196	14	weighted	weight	VERB
easat-7517	196	15	toward	toward	ADP
easat-7517	196	16	less	less	ADV
easat-7517	196	17	distressed	distressed	ADJ
easat-7517	196	18	firms	firm	NOUN
easat-7517	196	19	,	,	PUNCT
easat-7517	196	20	with	with	ADP
easat-7517	196	21	few	few	ADJ
easat-7517	196	22	extreme	extreme	ADJ
easat-7517	196	23	negative	negative	ADJ
easat-7517	196	24	cases	case	NOUN
easat-7517	196	25	.	.	PUNCT
easat-7517	197	1	lastly	lastly	ADV
easat-7517	197	2	,	,	PUNCT
easat-7517	197	3	the	the	DET
easat-7517	197	4	going	go	VERB
easat-7517	197	5	concern	concern	NOUN
easat-7517	197	6	audit	audit	NOUN
easat-7517	197	7	opinion	opinion	NOUN
easat-7517	197	8	(	(	PUNCT
easat-7517	197	9	z	z	NOUN
easat-7517	197	10	)	)	PUNCT
easat-7517	197	11	is	be	AUX
easat-7517	197	12	captured	capture	VERB
easat-7517	197	13	by	by	ADP
easat-7517	197	14	a	a	DET
easat-7517	197	15	binary	binary	ADJ
easat-7517	197	16	indicator	indicator	NOUN
easat-7517	197	17	gc1	gc1	PROPN
easat-7517	197	18	,	,	PUNCT
easat-7517	197	19	which	which	PRON
easat-7517	197	20	takes	take	VERB
easat-7517	197	21	the	the	DET
easat-7517	197	22	value	value	NOUN
easat-7517	197	23	of	of	ADP
easat-7517	197	24	1	1	NUM
easat-7517	197	25	if	if	SCONJ
easat-7517	197	26	the	the	DET
easat-7517	197	27	audit	audit	NOUN
easat-7517	197	28	opinion	opinion	NOUN
easat-7517	197	29	contains	contain	VERB
easat-7517	197	30	a	a	DET
easat-7517	197	31	going	go	VERB
easat-7517	197	32	concern	concern	NOUN
easat-7517	197	33	modification	modification	NOUN
easat-7517	197	34	and	and	CCONJ
easat-7517	197	35	0	0	NUM
easat-7517	197	36	otherwise	otherwise	ADV
easat-7517	197	37	.	.	PUNCT
easat-7517	198	1	the	the	DET
easat-7517	198	2	mean	mean	ADJ
easat-7517	198	3	value	value	NOUN
easat-7517	198	4	of	of	ADP
easat-7517	198	5	0.345	0.345	NUM
easat-7517	198	6	implies	imply	VERB
easat-7517	198	7	that	that	SCONJ
easat-7517	198	8	34.5	34.5	NUM
easat-7517	198	9	%	%	NOUN
easat-7517	198	10	of	of	ADP
easat-7517	198	11	firms	firm	NOUN
easat-7517	198	12	in	in	ADP
easat-7517	198	13	the	the	DET
easat-7517	198	14	sample	sample	NOUN
easat-7517	198	15	received	receive	VERB
easat-7517	198	16	a	a	DET
easat-7517	198	17	going	go	VERB
easat-7517	198	18	concern	concern	NOUN
easat-7517	198	19	opinion	opinion	NOUN
easat-7517	198	20	,	,	PUNCT
easat-7517	198	21	with	with	ADP
easat-7517	198	22	a	a	DET
easat-7517	198	23	standard	standard	ADJ
easat-7517	198	24	deviation	deviation	NOUN
easat-7517	198	25	of	of	ADP
easat-7517	198	26	0.475	0.475	NUM
easat-7517	198	27	.	.	PUNCT
easat-7517	199	1	the	the	DET
easat-7517	199	2	skewness	skewness	NOUN
easat-7517	199	3	(	(	PUNCT
easat-7517	199	4	0.663	0.663	NUM
easat-7517	199	5	)	)	PUNCT
easat-7517	199	6	and	and	CCONJ
easat-7517	199	7	negative	negative	ADJ
easat-7517	199	8	kurtosis	kurtosis	NOUN
easat-7517	199	9	(	(	PUNCT
easat-7517	199	10	-1.599	-1.599	PUNCT
easat-7517	199	11	)	)	PUNCT
easat-7517	199	12	suggest	suggest	VERB
easat-7517	199	13	a	a	DET
easat-7517	199	14	distribution	distribution	NOUN
easat-7517	199	15	leaning	lean	VERB
easat-7517	199	16	toward	toward	ADP
easat-7517	199	17	the	the	DET
easat-7517	199	18	non	non	ADJ
easat-7517	199	19	-	-	NOUN
easat-7517	199	20	issuance	issuance	NOUN
easat-7517	199	21	of	of	ADP
easat-7517	199	22	going	go	VERB
easat-7517	199	23	concern	concern	ADJ
easat-7517	199	24	opinions	opinion	NOUN
easat-7517	199	25	,	,	PUNCT
easat-7517	199	26	but	but	CCONJ
easat-7517	199	27	with	with	ADP
easat-7517	199	28	a	a	DET
easat-7517	199	29	notable	notable	ADJ
easat-7517	199	30	proportion	proportion	NOUN
easat-7517	199	31	of	of	ADP
easat-7517	199	32	firms	firm	NOUN
easat-7517	199	33	still	still	ADV
easat-7517	199	34	flagged	flag	VERB
easat-7517	199	35	for	for	ADP
easat-7517	199	36	potential	potential	ADJ
easat-7517	199	37	continuity	continuity	NOUN
easat-7517	199	38	issues	issue	NOUN
easat-7517	199	39	.	.	PUNCT
easat-7517	200	1	in	in	ADP
easat-7517	200	2	sum	sum	NOUN
easat-7517	200	3	,	,	PUNCT
easat-7517	200	4	the	the	DET
easat-7517	200	5	descriptive	descriptive	ADJ
easat-7517	200	6	statistics	statistic	NOUN
easat-7517	200	7	indicate	indicate	VERB
easat-7517	200	8	substantial	substantial	ADJ
easat-7517	200	9	variability	variability	NOUN
easat-7517	200	10	across	across	ADP
easat-7517	200	11	firms	firm	NOUN
easat-7517	200	12	in	in	ADP
easat-7517	200	13	terms	term	NOUN
easat-7517	200	14	of	of	ADP
easat-7517	200	15	gender	gender	NOUN
easat-7517	200	16	diversity	diversity	NOUN
easat-7517	200	17	,	,	PUNCT
easat-7517	200	18	liquidity	liquidity	NOUN
easat-7517	200	19	,	,	PUNCT
easat-7517	200	20	financial	financial	ADJ
easat-7517	200	21	health	health	NOUN
easat-7517	200	22	,	,	PUNCT
easat-7517	200	23	and	and	CCONJ
easat-7517	200	24	audit	audit	NOUN
easat-7517	200	25	outcomes	outcome	NOUN
easat-7517	200	26	,	,	PUNCT
easat-7517	200	27	highlighting	highlight	VERB
easat-7517	200	28	the	the	DET
easat-7517	200	29	relevance	relevance	NOUN
easat-7517	200	30	of	of	ADP
easat-7517	200	31	these	these	DET
easat-7517	200	32	variables	variable	NOUN
easat-7517	200	33	in	in	ADP
easat-7517	200	34	understanding	understand	VERB
easat-7517	200	35	fraud	fraud	NOUN
easat-7517	200	36	deterrence	deterrence	NOUN
easat-7517	200	37	dynamics	dynamic	NOUN
easat-7517	200	38	within	within	ADP
easat-7517	200	39	indonesian	indonesian	ADJ
easat-7517	200	40	state	state	NOUN
easat-7517	200	41	-	-	PUNCT
easat-7517	200	42	owned	own	VERB
easat-7517	200	43	enterprises	enterprise	NOUN
easat-7517	200	44	.	.	PUNCT
easat-7517	201	1	the	the	DET
easat-7517	201	2	measurement	measurement	NOUN
easat-7517	201	3	model	model	NOUN
easat-7517	201	4	demonstrates	demonstrate	VERB
easat-7517	201	5	good	good	ADJ
easat-7517	201	6	reliability	reliability	NOUN
easat-7517	201	7	and	and	CCONJ
easat-7517	201	8	validity	validity	NOUN
easat-7517	201	9	.	.	PUNCT
easat-7517	202	1	board	board	NOUN
easat-7517	202	2	diversity	diversity	NOUN
easat-7517	202	3	has	have	VERB
easat-7517	202	4	a	a	DET
easat-7517	202	5	significant	significant	ADJ
easat-7517	202	6	positive	positive	ADJ
easat-7517	202	7	effect	effect	NOUN
easat-7517	202	8	on	on	ADP
easat-7517	202	9	fraud	fraud	NOUN
easat-7517	202	10	deterrence	deterrence	NOUN
easat-7517	202	11	(	(	PUNCT
easat-7517	202	12	β	β	X
easat-7517	202	13	=	=	SYM
easat-7517	202	14	0.312	0.312	NUM
easat-7517	202	15	,	,	PUNCT
easat-7517	202	16	p	p	X
easat-7517	202	17	<	<	X
easat-7517	202	18	0.01	0.01	NUM
easat-7517	202	19	)	)	PUNCT
easat-7517	202	20	.	.	PUNCT
easat-7517	203	1	financial	financial	ADJ
easat-7517	203	2	distress	distress	NOUN
easat-7517	203	3	negatively	negatively	ADV
easat-7517	203	4	affects	affect	VERB
easat-7517	203	5	fraud	fraud	NOUN
easat-7517	203	6	deterrence	deterrence	NOUN
easat-7517	203	7	(	(	PUNCT
easat-7517	203	8	β	β	X
easat-7517	203	9	=	=	SYM
easat-7517	203	10	-0.215	-0.215	PROPN
easat-7517	203	11	,	,	PUNCT
easat-7517	203	12	p	p	X
easat-7517	203	13	<	<	X
easat-7517	203	14	0.05	0.05	NUM
easat-7517	203	15	)	)	PUNCT
easat-7517	203	16	.	.	PUNCT
easat-7517	204	1	audit	audit	NOUN
easat-7517	204	2	opinion	opinion	NOUN
easat-7517	204	3	partially	partially	ADV
easat-7517	204	4	mediates	mediate	VERB
easat-7517	204	5	the	the	DET
easat-7517	204	6	relationship	relationship	NOUN
easat-7517	204	7	between	between	ADP
easat-7517	204	8	financial	financial	ADJ
easat-7517	204	9	distress	distress	NOUN
easat-7517	204	10	and	and	CCONJ
easat-7517	204	11	fraud	fraud	NOUN
easat-7517	204	12	deterrence	deterrence	NOUN
easat-7517	204	13	,	,	PUNCT
easat-7517	204	14	with	with	ADP
easat-7517	204	15	a	a	DET
easat-7517	204	16	significant	significant	ADJ
easat-7517	204	17	indirect	indirect	ADJ
easat-7517	204	18	effect	effect	NOUN
easat-7517	204	19	(	(	PUNCT
easat-7517	204	20	β	β	X
easat-7517	204	21	=	=	SYM
easat-7517	204	22	0.087	0.087	NUM
easat-7517	204	23	,	,	PUNCT
easat-7517	204	24	p	p	X
easat-7517	204	25	<	<	X
easat-7517	204	26	0.10	0.10	NUM
easat-7517	204	27	)	)	PUNCT
easat-7517	204	28	.	.	PUNCT
easat-7517	205	1	4.2	4.2	NUM
easat-7517	205	2	.	.	PUNCT
easat-7517	205	3	measurement	measurement	NOUN
easat-7517	205	4	model	model	NOUN
easat-7517	205	5	(	(	PUNCT
easat-7517	205	6	outer	outer	ADJ
easat-7517	205	7	model	model	NOUN
easat-7517	205	8	)	)	PUNCT
easat-7517	205	9	the	the	DET
easat-7517	205	10	measurement	measurement	NOUN
easat-7517	205	11	model	model	NOUN
easat-7517	205	12	was	be	AUX
easat-7517	205	13	evaluated	evaluate	VERB
easat-7517	205	14	using	use	VERB
easat-7517	205	15	a	a	DET
easat-7517	205	16	reflective	reflective	ADJ
easat-7517	205	17	measurement	measurement	NOUN
easat-7517	205	18	model	model	NOUN
easat-7517	205	19	framework	framework	NOUN
easat-7517	205	20	to	to	PART
easat-7517	205	21	ensure	ensure	VERB
easat-7517	205	22	indicator	indicator	NOUN
easat-7517	205	23	validity	validity	NOUN
easat-7517	205	24	and	and	CCONJ
easat-7517	205	25	reliability	reliability	NOUN
easat-7517	205	26	.	.	PUNCT
easat-7517	206	1	following	follow	VERB
easat-7517	206	2	sarstedt	sarstedt	NOUN
easat-7517	206	3	,	,	PUNCT
easat-7517	206	4	et	et	PROPN
easat-7517	206	5	al	al	PROPN
easat-7517	206	6	.	.	PUNCT
easat-7517	207	1	[	[	X
easat-7517	207	2	46	46	NUM
easat-7517	207	3	]	]	PUNCT
easat-7517	207	4	indicator	indicator	NOUN
easat-7517	207	5	loadings	loading	NOUN
easat-7517	207	6	,	,	PUNCT
easat-7517	207	7	internal	internal	ADJ
easat-7517	207	8	consistency	consistency	NOUN
easat-7517	207	9	reliability	reliability	NOUN
easat-7517	207	10	,	,	PUNCT
easat-7517	207	11	convergent	convergent	NOUN
easat-7517	207	12	validity	validity	NOUN
easat-7517	207	13	,	,	PUNCT
easat-7517	207	14	and	and	CCONJ
easat-7517	207	15	discriminant	discriminant	ADJ
easat-7517	207	16	validity	validity	NOUN
easat-7517	207	17	were	be	AUX
easat-7517	207	18	assessed	assess	VERB
easat-7517	207	19	.	.	PUNCT
easat-7517	208	1	table	table	NOUN
easat-7517	208	2	3	3	NUM
easat-7517	208	3	shows	show	VERB
easat-7517	208	4	that	that	SCONJ
easat-7517	208	5	all	all	DET
easat-7517	208	6	indicator	indicator	NOUN
easat-7517	208	7	loadings	loading	NOUN
easat-7517	208	8	exceeded	exceed	VERB
easat-7517	208	9	the	the	DET
easat-7517	208	10	0.708	0.708	NUM
easat-7517	208	11	threshold	threshold	NOUN
easat-7517	208	12	,	,	PUNCT
easat-7517	208	13	demonstrating	demonstrate	VERB
easat-7517	208	14	sufficient	sufficient	ADJ
easat-7517	208	15	individual	individual	ADJ
easat-7517	208	16	item	item	NOUN
easat-7517	208	17	reliability	reliability	NOUN
easat-7517	208	18	.	.	PUNCT
easat-7517	209	1	composite	composite	ADJ
easat-7517	209	2	reliability	reliability	NOUN
easat-7517	209	3	(	(	PUNCT
easat-7517	209	4	0.957	0.957	NUM
easat-7517	209	5	-	-	PUNCT
easat-7517	209	6	0.979	0.979	NUM
easat-7517	209	7	)	)	PUNCT
easat-7517	209	8	and	and	CCONJ
easat-7517	209	9	cronbach	cronbach	VERB
easat-7517	209	10	's	's	PART
easat-7517	209	11	alpha	alpha	NOUN
easat-7517	209	12	(	(	PUNCT
easat-7517	209	13	0.911	0.911	NUM
easat-7517	209	14	-	-	PUNCT
easat-7517	209	15	0.969	0.969	NUM
easat-7517	209	16	)	)	PUNCT
easat-7517	209	17	surpassed	surpass	VERB
easat-7517	209	18	the	the	DET
easat-7517	209	19	recommended	recommend	VERB
easat-7517	209	20	0.70	0.70	NUM
easat-7517	209	21	threshold	threshold	NOUN
easat-7517	209	22	[	[	X
easat-7517	209	23	46	46	NUM
easat-7517	209	24	]	]	PUNCT
easat-7517	209	25	indicating	indicate	VERB
easat-7517	209	26	strong	strong	ADJ
easat-7517	209	27	internal	internal	ADJ
easat-7517	209	28	consistency	consistency	NOUN
easat-7517	209	29	for	for	ADP
easat-7517	209	30	all	all	DET
easat-7517	209	31	constructs	construct	NOUN
easat-7517	209	32	.	.	PUNCT
easat-7517	210	1	convergent	convergent	ADJ
easat-7517	210	2	validity	validity	NOUN
easat-7517	210	3	was	be	AUX
easat-7517	210	4	established	establish	VERB
easat-7517	210	5	as	as	SCONJ
easat-7517	210	6	ave	ave	PROPN
easat-7517	210	7	values	value	NOUN
easat-7517	210	8	exceeded	exceed	VERB
easat-7517	210	9	0.50	0.50	NUM
easat-7517	210	10	,	,	PUNCT
easat-7517	210	11	demonstrating	demonstrate	VERB
easat-7517	210	12	that	that	SCONJ
easat-7517	210	13	each	each	DET
easat-7517	210	14	latent	latent	NOUN
easat-7517	210	15	construct	construct	NOUN
easat-7517	210	16	explained	explain	VERB
easat-7517	210	17	more	more	ADJ
easat-7517	210	18	than	than	ADP
easat-7517	210	19	50	50	NUM
easat-7517	210	20	%	%	NOUN
easat-7517	210	21	of	of	ADP
easat-7517	210	22	the	the	DET
easat-7517	210	23	variance	variance	NOUN
easat-7517	210	24	in	in	ADP
easat-7517	210	25	its	its	PRON
easat-7517	210	26	indicators	indicator	NOUN
easat-7517	210	27	[	[	X
easat-7517	210	28	63	63	NUM
easat-7517	210	29	]	]	PUNCT
easat-7517	210	30	.	.	PUNCT
easat-7517	211	1	2556	2556	NUM
easat-7517	211	2	edelweiss	edelweiss	PROPN
easat-7517	211	3	applied	apply	VERB
easat-7517	211	4	science	science	NOUN
easat-7517	211	5	and	and	CCONJ
easat-7517	211	6	technology	technology	NOUN
easat-7517	211	7	issn	issn	PROPN
easat-7517	211	8	:	:	PUNCT
easat-7517	211	9	2576	2576	NUM
easat-7517	211	10	-	-	SYM
easat-7517	211	11	8484	8484	NUM
easat-7517	211	12	vol	vol	NOUN
easat-7517	211	13	.	.	PROPN
easat-7517	212	1	9	9	NUM
easat-7517	212	2	,	,	PUNCT
easat-7517	212	3	no	no	INTJ
easat-7517	212	4	.	.	NOUN
easat-7517	212	5	5	5	NUM
easat-7517	212	6	:	:	SYM
easat-7517	212	7	2549	2549	NUM
easat-7517	212	8	-	-	SYM
easat-7517	212	9	2564	2564	NUM
easat-7517	212	10	,	,	PUNCT
easat-7517	212	11	2025	2025	NUM
easat-7517	212	12	doi	doi	NOUN
easat-7517	212	13	:	:	PUNCT
easat-7517	212	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	212	15	©	©	PROPN
easat-7517	212	16	2025	2025	NUM
easat-7517	212	17	by	by	ADP
easat-7517	212	18	the	the	DET
easat-7517	212	19	authors	author	NOUN
easat-7517	212	20	;	;	PUNCT
easat-7517	212	21	licensee	licensee	PROPN
easat-7517	212	22	learning	learning	NOUN
easat-7517	212	23	gate	gate	VERB
easat-7517	212	24	the	the	DET
easat-7517	212	25	single	single	ADJ
easat-7517	212	26	-	-	PUNCT
easat-7517	212	27	indicator	indicator	NOUN
easat-7517	212	28	construct	construct	NOUN
easat-7517	212	29	,	,	PUNCT
easat-7517	212	30	going	go	VERB
easat-7517	212	31	concern	concern	NOUN
easat-7517	212	32	audit	audit	NOUN
easat-7517	212	33	opinion	opinion	NOUN
easat-7517	212	34	(	(	PUNCT
easat-7517	212	35	gc1	gc1	NOUN
easat-7517	212	36	)	)	PUNCT
easat-7517	212	37	,	,	PUNCT
easat-7517	212	38	was	be	AUX
easat-7517	212	39	excluded	exclude	VERB
easat-7517	212	40	from	from	ADP
easat-7517	212	41	the	the	DET
easat-7517	212	42	reflective	reflective	ADJ
easat-7517	212	43	measurement	measurement	NOUN
easat-7517	212	44	model	model	NOUN
easat-7517	212	45	analysis	analysis	NOUN
easat-7517	212	46	.	.	PUNCT
easat-7517	213	1	consistent	consistent	ADJ
easat-7517	213	2	with	with	ADP
easat-7517	213	3	methodological	methodological	ADJ
easat-7517	213	4	best	good	ADJ
easat-7517	213	5	practices	practice	NOUN
easat-7517	213	6	[	[	X
easat-7517	213	7	46	46	NUM
easat-7517	213	8	]	]	X
easat-7517	213	9	singleindicator	singleindicator	NOUN
easat-7517	213	10	constructs	construct	NOUN
easat-7517	213	11	are	be	AUX
easat-7517	213	12	assessed	assess	VERB
easat-7517	213	13	using	use	VERB
easat-7517	213	14	standard	standard	ADJ
easat-7517	213	15	reliability	reliability	NOUN
easat-7517	213	16	and	and	CCONJ
easat-7517	213	17	validity	validity	NOUN
easat-7517	213	18	criteria	criterion	NOUN
easat-7517	213	19	rather	rather	ADV
easat-7517	213	20	than	than	ADP
easat-7517	213	21	confirmatory	confirmatory	NOUN
easat-7517	213	22	measurement	measurement	NOUN
easat-7517	213	23	modeling	modeling	NOUN
easat-7517	213	24	.	.	PUNCT
easat-7517	214	1	discriminant	discriminant	ADJ
easat-7517	214	2	validity	validity	NOUN
easat-7517	214	3	was	be	AUX
easat-7517	214	4	assessed	assess	VERB
easat-7517	214	5	using	use	VERB
easat-7517	214	6	the	the	DET
easat-7517	214	7	fornell	fornell	ADJ
easat-7517	214	8	-	-	PUNCT
easat-7517	214	9	larcker	larcker	NOUN
easat-7517	214	10	criterion	criterion	NOUN
easat-7517	214	11	and	and	CCONJ
easat-7517	214	12	the	the	DET
easat-7517	214	13	heterotraitmonotrait	heterotraitmonotrait	NOUN
easat-7517	214	14	ratio	ratio	NOUN
easat-7517	214	15	(	(	PUNCT
easat-7517	214	16	htmt	htmt	PROPN
easat-7517	214	17	)	)	PUNCT
easat-7517	214	18	.	.	PUNCT
easat-7517	215	1	the	the	DET
easat-7517	215	2	fornell	fornell	PROPN
easat-7517	215	3	-	-	PUNCT
easat-7517	215	4	larcker	larcker	NOUN
easat-7517	215	5	criterion	criterion	NOUN
easat-7517	215	6	was	be	AUX
easat-7517	215	7	met	meet	VERB
easat-7517	215	8	,	,	PUNCT
easat-7517	215	9	as	as	SCONJ
easat-7517	215	10	the	the	DET
easat-7517	215	11	square	square	ADJ
easat-7517	215	12	root	root	NOUN
easat-7517	215	13	of	of	ADP
easat-7517	215	14	the	the	DET
easat-7517	215	15	ave	ave	NOUN
easat-7517	215	16	for	for	ADP
easat-7517	215	17	board	board	NOUN
easat-7517	215	18	gender	gender	NOUN
easat-7517	215	19	diversity	diversity	NOUN
easat-7517	215	20	(	(	PUNCT
easat-7517	215	21	0.958	0.958	NUM
easat-7517	215	22	)	)	PUNCT
easat-7517	215	23	was	be	AUX
easat-7517	215	24	greater	great	ADJ
easat-7517	215	25	than	than	ADP
easat-7517	215	26	its	its	PRON
easat-7517	215	27	correlations	correlation	NOUN
easat-7517	215	28	with	with	ADP
easat-7517	215	29	financial	financial	ADJ
easat-7517	215	30	distress	distress	NOUN
easat-7517	215	31	(	(	PUNCT
easat-7517	215	32	0.233	0.233	NUM
easat-7517	215	33	)	)	PUNCT
easat-7517	215	34	,	,	PUNCT
easat-7517	215	35	liquidity	liquidity	NOUN
easat-7517	215	36	(	(	PUNCT
easat-7517	215	37	0.106	0.106	NUM
easat-7517	215	38	)	)	PUNCT
easat-7517	215	39	,	,	PUNCT
easat-7517	215	40	and	and	CCONJ
easat-7517	215	41	going	go	VERB
easat-7517	215	42	concern	concern	NOUN
easat-7517	215	43	audit	audit	NOUN
easat-7517	215	44	opinion	opinion	NOUN
easat-7517	215	45	(	(	PUNCT
easat-7517	215	46	-0.340	-0.340	NUM
easat-7517	215	47	)	)	PUNCT
easat-7517	216	1	[	[	X
easat-7517	216	2	46	46	NUM
easat-7517	216	3	]	]	PUNCT
easat-7517	216	4	.	.	PUNCT
easat-7517	217	1	furthermore	furthermore	ADV
easat-7517	217	2	,	,	PUNCT
easat-7517	217	3	htmt	htmt	ADJ
easat-7517	217	4	values	value	NOUN
easat-7517	217	5	,	,	PUNCT
easat-7517	217	6	which	which	PRON
easat-7517	217	7	are	be	AUX
easat-7517	217	8	more	more	ADV
easat-7517	217	9	sensitive	sensitive	ADJ
easat-7517	217	10	in	in	ADP
easat-7517	217	11	detecting	detect	VERB
easat-7517	217	12	discriminant	discriminant	ADJ
easat-7517	217	13	validity	validity	NOUN
easat-7517	217	14	issues	issue	NOUN
easat-7517	217	15	[	[	X
easat-7517	217	16	63	63	NUM
easat-7517	217	17	]	]	PUNCT
easat-7517	217	18	were	be	AUX
easat-7517	217	19	all	all	ADV
easat-7517	217	20	below	below	ADP
easat-7517	217	21	the	the	DET
easat-7517	217	22	0.90	0.90	NUM
easat-7517	217	23	threshold	threshold	NOUN
easat-7517	217	24	,	,	PUNCT
easat-7517	217	25	confirming	confirm	VERB
easat-7517	217	26	that	that	SCONJ
easat-7517	217	27	each	each	DET
easat-7517	217	28	construct	construct	NOUN
easat-7517	217	29	is	be	AUX
easat-7517	217	30	empirically	empirically	ADV
easat-7517	217	31	distinct	distinct	ADJ
easat-7517	217	32	and	and	CCONJ
easat-7517	217	33	indicators	indicator	NOUN
easat-7517	217	34	uniquely	uniquely	ADV
easat-7517	217	35	represent	represent	VERB
easat-7517	217	36	their	their	PRON
easat-7517	217	37	respective	respective	ADJ
easat-7517	217	38	latent	latent	NOUN
easat-7517	217	39	variables	variable	NOUN
easat-7517	217	40	.	.	PUNCT
easat-7517	218	1	figure	figure	NOUN
easat-7517	218	2	2	2	NUM
easat-7517	218	3	.	.	PUNCT
easat-7517	218	4	outer	outer	ADJ
easat-7517	218	5	model	model	NOUN
easat-7517	218	6	output	output	NOUN
easat-7517	218	7	.	.	PUNCT
easat-7517	219	1	table	table	NOUN
easat-7517	219	2	3	3	NUM
easat-7517	219	3	.	.	PUNCT
easat-7517	219	4	reflective	reflective	ADJ
easat-7517	219	5	measurement	measurement	PROPN
easat-7517	219	6	model	model	NOUN
easat-7517	219	7	result	result	PROPN
easat-7517	219	8	.	.	PUNCT
easat-7517	220	1	latent	latent	PROPN
easat-7517	220	2	variables	variable	NOUN
easat-7517	220	3	measurement	measurement	NOUN
easat-7517	220	4	items	item	NOUN
easat-7517	220	5	indicators	indicator	NOUN
easat-7517	220	6	indicator	indicator	NOUN
easat-7517	220	7	loading	load	VERB
easat-7517	220	8	internal	internal	ADJ
easat-7517	220	9	consistency	consistency	NOUN
easat-7517	220	10	reliability	reliability	NOUN
easat-7517	220	11	convergent	convergent	NOUN
easat-7517	220	12	validity	validity	NOUN
easat-7517	220	13	outer	outer	ADJ
easat-7517	220	14	loading	loading	NOUN
easat-7517	220	15	cronbach	cronbach	ADJ
easat-7517	220	16	alpha	alpha	NOUN
easat-7517	220	17	composite	composite	ADJ
easat-7517	220	18	reliability	reliability	NOUN
easat-7517	220	19	ave	ave	NOUN
easat-7517	220	20	(	(	PUNCT
easat-7517	220	21	≥	≥	NOUN
easat-7517	220	22	0.708	0.708	NUM
easat-7517	220	23	)	)	PUNCT
easat-7517	220	24	(	(	PUNCT
easat-7517	220	25	>	>	X
easat-7517	220	26	0.70	0.70	NUM
easat-7517	220	27	)	)	PUNCT
easat-7517	220	28	(	(	PUNCT
easat-7517	220	29	>	>	X
easat-7517	220	30	0.70	0.70	NUM
easat-7517	220	31	)	)	PUNCT
easat-7517	220	32	(	(	PUNCT
easat-7517	220	33	≥	≥	NOUN
easat-7517	220	34	0.50	0.50	NUM
easat-7517	220	35	)	)	PUNCT
easat-7517	220	36	board	board	NOUN
easat-7517	220	37	gender	gender	NOUN
easat-7517	220	38	diversity	diversity	NOUN
easat-7517	220	39	bgd1	bgd1	ADJ
easat-7517	220	40	female	female	ADJ
easat-7517	220	41	proportion	proportion	NOUN
easat-7517	220	42	on	on	ADP
easat-7517	220	43	board	board	NOUN
easat-7517	220	44	0.964	0.964	NUM
easat-7517	220	45	0.911	0.911	NUM
easat-7517	220	46	0.957	0.957	NUM
easat-7517	220	47	0.918	0.918	NUM
easat-7517	220	48	bgd2	bgd2	ADJ
easat-7517	220	49	dummy	dummy	ADJ
easat-7517	220	50	variable	variable	NOUN
easat-7517	220	51	0.952	0.952	NUM
easat-7517	220	52	liquidity	liquidity	PROPN
easat-7517	220	53	lkd1	lkd1	PROPN
easat-7517	220	54	current	current	ADJ
easat-7517	220	55	ratio	ratio	NOUN
easat-7517	220	56	0.972	0.972	NUM
easat-7517	220	57	0.937	0.937	NUM
easat-7517	220	58	0.970	0.970	NUM
easat-7517	220	59	0.941	0.941	NUM
easat-7517	220	60	lkd2	lkd2	VERB
easat-7517	220	61	quick	quick	ADJ
easat-7517	220	62	ratio	ratio	NOUN
easat-7517	220	63	0.968	0.968	NUM
easat-7517	220	64	financial	financial	ADJ
easat-7517	220	65	distress	distress	NOUN
easat-7517	220	66	fd1	fd1	NOUN
easat-7517	221	1	altman	altman	PROPN
easat-7517	221	2	z”-score	z”-score	PROPN
easat-7517	221	3	model	model	VERB
easat-7517	221	4	0.960	0.960	NUM
easat-7517	221	5	0.969	0.969	NUM
easat-7517	221	6	0.979	0.979	NUM
easat-7517	221	7	0.941	0.941	NUM
easat-7517	221	8	fd2	fd2	PROPN
easat-7517	221	9	springate	springate	PROPN
easat-7517	221	10	model	model	NOUN
easat-7517	221	11	0.965	0.965	NUM
easat-7517	221	12	fd3	fd3	PROPN
easat-7517	221	13	grover	grover	NOUN
easat-7517	221	14	model	model	NOUN
easat-7517	221	15	0.984	0.984	NUM
easat-7517	221	16	4.3	4.3	NUM
easat-7517	221	17	.	.	PUNCT
easat-7517	221	18	structural	structural	ADJ
easat-7517	221	19	model	model	NOUN
easat-7517	221	20	(	(	PUNCT
easat-7517	221	21	inner	inner	ADJ
easat-7517	221	22	model	model	NOUN
easat-7517	221	23	)	)	PUNCT
easat-7517	221	24	the	the	DET
easat-7517	221	25	structural	structural	ADJ
easat-7517	221	26	model	model	NOUN
easat-7517	221	27	was	be	AUX
easat-7517	221	28	evaluated	evaluate	VERB
easat-7517	221	29	for	for	ADP
easat-7517	221	30	collinearity	collinearity	NOUN
easat-7517	221	31	,	,	PUNCT
easat-7517	221	32	path	path	NOUN
easat-7517	221	33	coefficient	coefficient	NOUN
easat-7517	221	34	significance	significance	NOUN
easat-7517	221	35	,	,	PUNCT
easat-7517	221	36	explanatory	explanatory	ADJ
easat-7517	221	37	power	power	NOUN
easat-7517	221	38	,	,	PUNCT
easat-7517	221	39	and	and	CCONJ
easat-7517	221	40	predictive	predictive	ADJ
easat-7517	221	41	power	power	NOUN
easat-7517	221	42	.	.	PUNCT
easat-7517	222	1	vif	vif	NOUN
easat-7517	222	2	values	value	NOUN
easat-7517	222	3	below	below	ADP
easat-7517	222	4	3	3	NUM
easat-7517	222	5	indicate	indicate	VERB
easat-7517	222	6	no	no	DET
easat-7517	222	7	multicollinearity	multicollinearity	NOUN
easat-7517	222	8	issues	issue	NOUN
easat-7517	222	9	.	.	PUNCT
easat-7517	223	1	path	path	NOUN
easat-7517	223	2	analysis	analysis	NOUN
easat-7517	223	3	2557	2557	NUM
easat-7517	223	4	edelweiss	edelweiss	PROPN
easat-7517	223	5	applied	apply	VERB
easat-7517	223	6	science	science	NOUN
easat-7517	223	7	and	and	CCONJ
easat-7517	223	8	technology	technology	NOUN
easat-7517	223	9	issn	issn	PROPN
easat-7517	223	10	:	:	PUNCT
easat-7517	223	11	2576	2576	NUM
easat-7517	223	12	-	-	SYM
easat-7517	223	13	8484	8484	NUM
easat-7517	223	14	vol	vol	NOUN
easat-7517	223	15	.	.	PROPN
easat-7517	224	1	9	9	NUM
easat-7517	224	2	,	,	PUNCT
easat-7517	224	3	no	no	INTJ
easat-7517	224	4	.	.	NOUN
easat-7517	224	5	5	5	NUM
easat-7517	224	6	:	:	SYM
easat-7517	224	7	2549	2549	NUM
easat-7517	224	8	-	-	SYM
easat-7517	224	9	2564	2564	NUM
easat-7517	224	10	,	,	PUNCT
easat-7517	224	11	2025	2025	NUM
easat-7517	224	12	doi	doi	NOUN
easat-7517	224	13	:	:	PUNCT
easat-7517	224	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	224	15	©	©	PROPN
easat-7517	224	16	2025	2025	NUM
easat-7517	224	17	by	by	ADP
easat-7517	224	18	the	the	DET
easat-7517	224	19	authors	author	NOUN
easat-7517	224	20	;	;	PUNCT
easat-7517	224	21	licensee	licensee	PROPN
easat-7517	224	22	learning	learning	NOUN
easat-7517	224	23	gate	gate	NOUN
easat-7517	224	24	(	(	PUNCT
easat-7517	224	25	table	table	NOUN
easat-7517	224	26	6	6	NUM
easat-7517	224	27	)	)	PUNCT
easat-7517	224	28	revealed	reveal	VERB
easat-7517	224	29	significant	significant	ADJ
easat-7517	224	30	negative	negative	ADJ
easat-7517	224	31	effects	effect	NOUN
easat-7517	224	32	of	of	ADP
easat-7517	224	33	board	board	NOUN
easat-7517	224	34	gender	gender	NOUN
easat-7517	224	35	diversity	diversity	NOUN
easat-7517	224	36	(	(	PUNCT
easat-7517	224	37	-0.246	-0.246	NOUN
easat-7517	224	38	)	)	PUNCT
easat-7517	224	39	,	,	PUNCT
easat-7517	224	40	liquidity	liquidity	NOUN
easat-7517	224	41	(	(	PUNCT
easat-7517	224	42	-0.324	-0.324	NOUN
easat-7517	224	43	)	)	PUNCT
easat-7517	224	44	,	,	PUNCT
easat-7517	224	45	and	and	CCONJ
easat-7517	224	46	financial	financial	ADJ
easat-7517	224	47	distress	distress	NOUN
easat-7517	224	48	(	(	PUNCT
easat-7517	224	49	-0.258	-0.258	NUM
easat-7517	224	50	)	)	PUNCT
easat-7517	224	51	on	on	ADP
easat-7517	224	52	going	go	VERB
easat-7517	224	53	concern	concern	NOUN
easat-7517	224	54	audit	audit	NOUN
easat-7517	224	55	opinion	opinion	NOUN
easat-7517	224	56	(	(	PUNCT
easat-7517	224	57	p	p	X
easat-7517	224	58	<	<	X
easat-7517	224	59	0.05	0.05	NUM
easat-7517	224	60	)	)	PUNCT
easat-7517	224	61	,	,	PUNCT
easat-7517	224	62	but	but	CCONJ
easat-7517	224	63	with	with	ADP
easat-7517	224	64	small	small	ADJ
easat-7517	224	65	effect	effect	NOUN
easat-7517	224	66	sizes	size	NOUN
easat-7517	224	67	.	.	PUNCT
easat-7517	225	1	liquidity	liquidity	NOUN
easat-7517	225	2	significantly	significantly	ADV
easat-7517	225	3	impacted	impact	VERB
easat-7517	225	4	financial	financial	ADJ
easat-7517	225	5	distress	distress	NOUN
easat-7517	225	6	(	(	PUNCT
easat-7517	225	7	0.664	0.664	NUM
easat-7517	225	8	)	)	PUNCT
easat-7517	225	9	,	,	PUNCT
easat-7517	225	10	while	while	SCONJ
easat-7517	225	11	board	board	NOUN
easat-7517	225	12	gender	gender	NOUN
easat-7517	225	13	diversity	diversity	NOUN
easat-7517	225	14	did	do	AUX
easat-7517	225	15	not	not	PART
easat-7517	225	16	(	(	PUNCT
easat-7517	225	17	0.163	0.163	NUM
easat-7517	225	18	,	,	PUNCT
easat-7517	225	19	p	p	X
easat-7517	225	20	=	=	NOUN
easat-7517	225	21	0.099	0.099	NUM
easat-7517	225	22	)	)	PUNCT
easat-7517	225	23	.	.	PUNCT
easat-7517	226	1	board	board	NOUN
easat-7517	226	2	gender	gender	NOUN
easat-7517	226	3	diversity	diversity	NOUN
easat-7517	226	4	and	and	CCONJ
easat-7517	226	5	liquidity	liquidity	NOUN
easat-7517	226	6	explained	explain	VERB
easat-7517	226	7	47.8	47.8	NUM
easat-7517	226	8	%	%	NOUN
easat-7517	226	9	of	of	ADP
easat-7517	226	10	financial	financial	ADJ
easat-7517	226	11	distress	distress	NOUN
easat-7517	226	12	variance	variance	NOUN
easat-7517	226	13	(	(	PUNCT
easat-7517	226	14	r²	r²	NOUN
easat-7517	226	15	=	=	SYM
easat-7517	226	16	0.478	0.478	NUM
easat-7517	226	17	)	)	PUNCT
easat-7517	226	18	,	,	PUNCT
easat-7517	226	19	while	while	SCONJ
easat-7517	226	20	board	board	NOUN
easat-7517	226	21	gender	gender	NOUN
easat-7517	226	22	diversity	diversity	NOUN
easat-7517	226	23	,	,	PUNCT
easat-7517	226	24	liquidity	liquidity	NOUN
easat-7517	226	25	,	,	PUNCT
easat-7517	226	26	and	and	CCONJ
easat-7517	226	27	financial	financial	ADJ
easat-7517	226	28	distress	distress	NOUN
easat-7517	226	29	explained	explain	VERB
easat-7517	226	30	36.9	36.9	NUM
easat-7517	226	31	%	%	NOUN
easat-7517	226	32	of	of	ADP
easat-7517	226	33	going	go	VERB
easat-7517	226	34	concern	concern	NOUN
easat-7517	226	35	audit	audit	NOUN
easat-7517	226	36	opinion	opinion	NOUN
easat-7517	226	37	variance	variance	NOUN
easat-7517	226	38	(	(	PUNCT
easat-7517	226	39	r²	r²	NOUN
easat-7517	226	40	=	=	NOUN
easat-7517	226	41	0.369	0.369	NUM
easat-7517	226	42	)	)	PUNCT
easat-7517	226	43	.	.	PUNCT
easat-7517	227	1	financial	financial	ADJ
easat-7517	227	2	distress	distress	NOUN
easat-7517	227	3	significantly	significantly	ADV
easat-7517	227	4	mediated	mediate	VERB
easat-7517	227	5	the	the	DET
easat-7517	227	6	effect	effect	NOUN
easat-7517	227	7	of	of	ADP
easat-7517	227	8	liquidity	liquidity	NOUN
easat-7517	227	9	on	on	ADP
easat-7517	227	10	going	go	VERB
easat-7517	227	11	concern	concern	NOUN
easat-7517	227	12	audit	audit	NOUN
easat-7517	227	13	opinion	opinion	NOUN
easat-7517	227	14	(	(	PUNCT
easat-7517	227	15	-0.171	-0.171	INTJ
easat-7517	227	16	,	,	PUNCT
easat-7517	227	17	p	p	NOUN
easat-7517	227	18	=	=	NOUN
easat-7517	227	19	0.025	0.025	NUM
easat-7517	227	20	)	)	PUNCT
easat-7517	227	21	,	,	PUNCT
easat-7517	227	22	but	but	CCONJ
easat-7517	227	23	not	not	PART
easat-7517	227	24	board	board	VERB
easat-7517	227	25	gender	gender	NOUN
easat-7517	227	26	diversity	diversity	NOUN
easat-7517	227	27	(	(	PUNCT
easat-7517	227	28	-0.042	-0.042	NOUN
easat-7517	227	29	,	,	PUNCT
easat-7517	227	30	p	p	NOUN
easat-7517	227	31	=	=	NOUN
easat-7517	227	32	0.286	0.286	NUM
easat-7517	227	33	)	)	PUNCT
easat-7517	227	34	.	.	PUNCT
easat-7517	228	1	plspredict	plspredict	PROPN
easat-7517	228	2	(	(	PUNCT
easat-7517	228	3	table	table	NOUN
easat-7517	228	4	7	7	NUM
easat-7517	228	5	)	)	PUNCT
easat-7517	228	6	showed	show	VERB
easat-7517	228	7	positive	positive	ADJ
easat-7517	228	8	q²_predict	q²_predict	NOUN
easat-7517	228	9	values	value	NOUN
easat-7517	228	10	,	,	PUNCT
easat-7517	228	11	supporting	support	VERB
easat-7517	228	12	predictive	predictive	ADJ
easat-7517	228	13	validity	validity	NOUN
easat-7517	228	14	.	.	PUNCT
easat-7517	229	1	pls	pls	INTJ
easat-7517	229	2	-	-	PUNCT
easat-7517	229	3	sem	sem	PROPN
easat-7517	229	4	outperformed	outperform	VERB
easat-7517	229	5	the	the	DET
easat-7517	229	6	linear	linear	ADJ
easat-7517	229	7	model	model	NOUN
easat-7517	229	8	in	in	ADP
easat-7517	229	9	predicting	predict	VERB
easat-7517	229	10	five	five	NUM
easat-7517	229	11	of	of	ADP
easat-7517	229	12	eight	eight	NUM
easat-7517	229	13	indicators	indicator	NOUN
easat-7517	229	14	based	base	VERB
easat-7517	229	15	on	on	ADP
easat-7517	229	16	rmse	rmse	PROPN
easat-7517	229	17	and	and	CCONJ
easat-7517	229	18	mae	mae	PROPN
easat-7517	229	19	,	,	PUNCT
easat-7517	229	20	indicating	indicate	VERB
easat-7517	229	21	medium	medium	ADJ
easat-7517	229	22	predictive	predictive	ADJ
easat-7517	229	23	power	power	NOUN
easat-7517	229	24	.	.	PUNCT
easat-7517	230	1	table	table	NOUN
easat-7517	230	2	4	4	NUM
easat-7517	230	3	.	.	PUNCT
easat-7517	231	1	discriminant	discriminant	ADJ
easat-7517	231	2	validity	validity	NOUN
easat-7517	231	3	result	result	NOUN
easat-7517	231	4	.	.	PUNCT
easat-7517	232	1	variables	variable	NOUN
easat-7517	232	2	board	board	PROPN
easat-7517	232	3	gender	gender	NOUN
easat-7517	232	4	diversity	diversity	NOUN
easat-7517	232	5	financial	financial	ADJ
easat-7517	232	6	distress	distress	NOUN
easat-7517	232	7	liquidity	liquidity	NOUN
easat-7517	232	8	going	go	VERB
easat-7517	232	9	concern	concern	NOUN
easat-7517	232	10	audit	audit	NOUN
easat-7517	232	11	opinion	opinion	NOUN
easat-7517	232	12	fornell	fornell	PROPN
easat-7517	232	13	-	-	PUNCT
easat-7517	232	14	larcker	larcker	NOUN
easat-7517	232	15	criterion	criterion	NOUN
easat-7517	232	16	board	board	PROPN
easat-7517	232	17	gender	gender	NOUN
easat-7517	232	18	diversity	diversity	NOUN
easat-7517	232	19	0.958	0.958	NUM
easat-7517	232	20	financial	financial	ADJ
easat-7517	232	21	distress	distress	NOUN
easat-7517	232	22	0.233	0.233	NUM
easat-7517	232	23	0.970	0.970	NUM
easat-7517	232	24	liquidity	liquidity	NOUN
easat-7517	232	25	0.106	0.106	NUM
easat-7517	232	26	0.681	0.681	NUM
easat-7517	232	27	0.970	0.970	NUM
easat-7517	232	28	going	go	VERB
easat-7517	232	29	concern	concern	NOUN
easat-7517	232	30	audit	audit	NOUN
easat-7517	232	31	opinion	opinion	NOUN
easat-7517	232	32	-0.340	-0.340	PUNCT
easat-7517	233	1	-0.536	-0.536	NOUN
easat-7517	233	2	-0.526	-0.526	NOUN
easat-7517	233	3	1.000	1.000	NUM
easat-7517	233	4	heterotrait	heterotrait	NOUN
easat-7517	233	5	-	-	PUNCT
easat-7517	233	6	monotrait	monotrait	NOUN
easat-7517	233	7	ratio	ratio	NOUN
easat-7517	233	8	(	(	PUNCT
easat-7517	233	9	htmt	htmt	PROPN
easat-7517	233	10	)	)	PUNCT
easat-7517	233	11	board	board	NOUN
easat-7517	233	12	gender	gender	NOUN
easat-7517	233	13	diversity	diversity	NOUN
easat-7517	233	14	financial	financial	ADJ
easat-7517	233	15	distress	distress	NOUN
easat-7517	233	16	0.239	0.239	NUM
easat-7517	233	17	liquidity	liquidity	NOUN
easat-7517	233	18	0.112	0.112	NUM
easat-7517	233	19	0.702	0.702	NUM
easat-7517	233	20	going	go	VERB
easat-7517	233	21	concern	concern	NOUN
easat-7517	233	22	audit	audit	NOUN
easat-7517	233	23	opinion	opinion	NOUN
easat-7517	233	24	0.354	0.354	NUM
easat-7517	233	25	0.528	0.528	NUM
easat-7517	233	26	0.542	0.542	NUM
easat-7517	233	27	table	table	NOUN
easat-7517	233	28	5	5	NUM
easat-7517	233	29	.	.	PUNCT
easat-7517	234	1	collinearity	collinearity	NOUN
easat-7517	234	2	result	result	VERB
easat-7517	234	3	financial	financial	ADJ
easat-7517	234	4	distress	distress	NOUN
easat-7517	234	5	going	go	VERB
easat-7517	234	6	concern	concern	NOUN
easat-7517	234	7	audit	audit	NOUN
easat-7517	234	8	opinion	opinion	NOUN
easat-7517	234	9	board	board	NOUN
easat-7517	234	10	gender	gender	NOUN
easat-7517	234	11	diversity	diversity	NOUN
easat-7517	234	12	1.011	1.011	NUM
easat-7517	234	13	1.063	1.063	NUM
easat-7517	234	14	liquidity	liquidity	NOUN
easat-7517	234	15	1.011	1.011	NUM
easat-7517	234	16	1.876	1.876	NUM
easat-7517	234	17	financial	financial	ADJ
easat-7517	234	18	distress	distress	NOUN
easat-7517	234	19	1.962	1.962	NUM
easat-7517	234	20	2558	2558	NUM
easat-7517	234	21	edelweiss	edelweiss	PROPN
easat-7517	234	22	applied	apply	VERB
easat-7517	234	23	science	science	NOUN
easat-7517	234	24	and	and	CCONJ
easat-7517	234	25	technology	technology	NOUN
easat-7517	234	26	issn	issn	PROPN
easat-7517	234	27	:	:	PUNCT
easat-7517	234	28	2576	2576	NUM
easat-7517	234	29	-	-	SYM
easat-7517	234	30	8484	8484	NUM
easat-7517	234	31	vol	vol	NOUN
easat-7517	234	32	.	.	PROPN
easat-7517	235	1	9	9	NUM
easat-7517	235	2	,	,	PUNCT
easat-7517	235	3	no	no	INTJ
easat-7517	235	4	.	.	NOUN
easat-7517	235	5	5	5	NUM
easat-7517	235	6	:	:	SYM
easat-7517	235	7	2549	2549	NUM
easat-7517	235	8	-	-	SYM
easat-7517	235	9	2564	2564	NUM
easat-7517	235	10	,	,	PUNCT
easat-7517	235	11	2025	2025	NUM
easat-7517	235	12	doi	doi	NOUN
easat-7517	235	13	:	:	PUNCT
easat-7517	235	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	235	15	©	©	PROPN
easat-7517	235	16	2025	2025	NUM
easat-7517	235	17	by	by	ADP
easat-7517	235	18	the	the	DET
easat-7517	235	19	authors	author	NOUN
easat-7517	235	20	;	;	PUNCT
easat-7517	235	21	licensee	licensee	PROPN
easat-7517	235	22	learning	learn	VERB
easat-7517	235	23	gate	gate	NOUN
easat-7517	235	24	table	table	NOUN
easat-7517	235	25	6	6	NUM
easat-7517	235	26	.	.	PUNCT
easat-7517	235	27	hypothesis	hypothesis	NOUN
easat-7517	235	28	and	and	CCONJ
easat-7517	235	29	path	path	NOUN
easat-7517	235	30	coefficient	coefficient	NOUN
easat-7517	235	31	significance	significance	NOUN
easat-7517	235	32	testing	testing	NOUN
easat-7517	235	33	result	result	NOUN
easat-7517	235	34	.	.	PUNCT
easat-7517	236	1	hypothesis	hypothesis	NOUN
easat-7517	236	2	path	path	NOUN
easat-7517	236	3	coefficient	coefficient	PROPN
easat-7517	236	4	t	t	PROPN
easat-7517	236	5	statistic	statistic	NOUN
easat-7517	236	6	p	p	PROPN
easat-7517	236	7	value	value	NOUN
easat-7517	236	8	pci	pci	PROPN
easat-7517	236	9	sig	sig	NOUN
easat-7517	236	10	f2	f2	PROPN
easat-7517	236	11	/	/	SYM
easat-7517	236	12	upsilon	upsilon	PROPN
easat-7517	236	13	v	v	NOUN
easat-7517	236	14	vif	vif	PROPN
easat-7517	236	15	rsquare	rsquare	PROPN
easat-7517	236	16	qsquare	qsquare	PROPN
easat-7517	236	17	direct	direct	ADJ
easat-7517	236	18	effects	effect	NOUN
easat-7517	236	19	h1	h1	PROPN
easat-7517	236	20	.	.	PUNCT
easat-7517	237	1	board	board	NOUN
easat-7517	237	2	gender	gender	NOUN
easat-7517	237	3	diversity	diversity	NOUN
easat-7517	237	4	→	→	PUNCT
easat-7517	237	5	going	go	VERB
easat-7517	237	6	concern	concern	NOUN
easat-7517	237	7	audit	audit	NOUN
easat-7517	237	8	opinion	opinion	NOUN
easat-7517	237	9	-0.246	-0.246	NOUN
easat-7517	237	10	2.677	2.677	NUM
easat-7517	237	11	0.007	0.007	NUM
easat-7517	237	12	-0.413	-0.413	PROPN
easat-7517	237	13	,	,	PUNCT
easat-7517	237	14	-0.053	-0.053	PROPN
easat-7517	238	1	yes	yes	INTJ
easat-7517	238	2	0.093	0.093	NUM
easat-7517	238	3	1.063	1.063	NUM
easat-7517	238	4	0.369	0.369	NUM
easat-7517	238	5	0,336	0,336	NUM
easat-7517	238	6	h2	h2	NOUN
easat-7517	238	7	.	.	PUNCT
easat-7517	239	1	liquidity	liquidity	NOUN
easat-7517	239	2	→	→	SYM
easat-7517	239	3	going	go	VERB
easat-7517	239	4	concern	concern	NOUN
easat-7517	239	5	audit	audit	NOUN
easat-7517	239	6	opinion	opinion	NOUN
easat-7517	239	7	-0.324	-0.324	NUM
easat-7517	239	8	2.939	2.939	NUM
easat-7517	239	9	0.003	0.003	NUM
easat-7517	239	10	-0.501	-0.501	NOUN
easat-7517	239	11	,	,	PUNCT
easat-7517	239	12	-0.071	-0.071	PUNCT
easat-7517	239	13	yes	yes	INTJ
easat-7517	239	14	0.092	0.092	NUM
easat-7517	239	15	1.876	1.876	NUM
easat-7517	239	16	h3	h3	NOUN
easat-7517	239	17	.	.	PUNCT
easat-7517	240	1	financial	financial	ADJ
easat-7517	240	2	distress	distress	NOUN
easat-7517	240	3	→	→	PUNCT
easat-7517	240	4	going	go	VERB
easat-7517	240	5	concern	concern	NOUN
easat-7517	240	6	audit	audit	NOUN
easat-7517	240	7	opinion	opinion	NOUN
easat-7517	240	8	-0,258	-0,258	ADP
easat-7517	240	9	2.491	2.491	NUM
easat-7517	240	10	0.013	0.013	NUM
easat-7517	240	11	-0.500	-0.500	PUNCT
easat-7517	240	12	,	,	PUNCT
easat-7517	240	13	-0,082	-0,082	INTJ
easat-7517	241	1	yes	yes	INTJ
easat-7517	242	1	0.056	0.056	NUM
easat-7517	242	2	1.962	1.962	NUM
easat-7517	242	3	h4	h4	NOUN
easat-7517	242	4	.	.	PUNCT
easat-7517	243	1	board	board	NOUN
easat-7517	243	2	gender	gender	NOUN
easat-7517	243	3	diversity	diversity	NOUN
easat-7517	243	4	→	→	SYM
easat-7517	243	5	financial	financial	ADJ
easat-7517	243	6	distress	distress	NOUN
easat-7517	243	7	0.163	0.163	NUM
easat-7517	243	8	1.652	1.652	NUM
easat-7517	243	9	0.099	0.099	NUM
easat-7517	243	10	-0.005	-0.005	NUM
easat-7517	243	11	,	,	PUNCT
easat-7517	243	12	0,361	0,361	NUM
easat-7517	243	13	no	no	DET
easat-7517	243	14	0.051	0.051	NUM
easat-7517	243	15	1.011	1.011	NUM
easat-7517	243	16	0.478	0.478	NUM
easat-7517	243	17	0.419	0.419	NUM
easat-7517	243	18	h5	h5	NOUN
easat-7517	243	19	.	.	PUNCT
easat-7517	244	1	liquidity	liquidity	NOUN
easat-7517	244	2	→	→	SYM
easat-7517	244	3	financial	financial	ADJ
easat-7517	244	4	distress	distress	NOUN
easat-7517	244	5	0.664	0.664	NUM
easat-7517	244	6	14.523	14.523	NUM
easat-7517	244	7	0.000	0.000	NUM
easat-7517	244	8	0.581	0.581	NUM
easat-7517	244	9	,	,	PUNCT
easat-7517	244	10	0.759	0.759	NUM
easat-7517	245	1	yes	yes	NOUN
easat-7517	245	2	0.855	0.855	NUM
easat-7517	245	3	1.011	1.011	NUM
easat-7517	245	4	indirect	indirect	ADJ
easat-7517	245	5	effects	effect	NOUN
easat-7517	245	6	h6	h6	PROPN
easat-7517	245	7	.	.	PUNCT
easat-7517	246	1	board	board	NOUN
easat-7517	246	2	gender	gender	NOUN
easat-7517	246	3	diversity	diversity	NOUN
easat-7517	246	4	→	→	SYM
easat-7517	246	5	financial	financial	ADJ
easat-7517	246	6	distress	distress	NOUN
easat-7517	246	7	→	→	PUNCT
easat-7517	246	8	going	go	VERB
easat-7517	246	9	concern	concern	NOUN
easat-7517	246	10	audit	audit	NOUN
easat-7517	246	11	opinion	opinion	NOUN
easat-7517	246	12	-0.042	-0.042	PUNCT
easat-7517	246	13	1.068	1.068	NUM
easat-7517	246	14	0.286	0.286	NUM
easat-7517	246	15	-0.155	-0.155	NOUN
easat-7517	246	16	,	,	PUNCT
easat-7517	246	17	0.002	0.002	NUM
easat-7517	246	18	no	no	DET
easat-7517	246	19	0.002	0.002	NUM
easat-7517	246	20	h7	h7	PROPN
easat-7517	246	21	.	.	PUNCT
easat-7517	247	1	liquidity	liquidity	NOUN
easat-7517	247	2	→	→	SYM
easat-7517	247	3	financial	financial	ADJ
easat-7517	247	4	distress	distress	NOUN
easat-7517	247	5	→	→	PUNCT
easat-7517	247	6	going	go	VERB
easat-7517	247	7	concern	concern	NOUN
easat-7517	247	8	audit	audit	NOUN
easat-7517	247	9	opinion	opinion	NOUN
easat-7517	247	10	-0.171	-0.171	NUM
easat-7517	247	11	2.244	2.244	NUM
easat-7517	247	12	0.025	0.025	NUM
easat-7517	247	13	-0.358	-0.358	NOUN
easat-7517	247	14	,	,	PUNCT
easat-7517	247	15	-0.054	-0.054	PUNCT
easat-7517	247	16	yes	yes	INTJ
easat-7517	247	17	0.029	0.029	NUM
easat-7517	247	18	2559	2559	NUM
easat-7517	247	19	edelweiss	edelweiss	PROPN
easat-7517	247	20	applied	apply	VERB
easat-7517	247	21	science	science	NOUN
easat-7517	247	22	and	and	CCONJ
easat-7517	247	23	technology	technology	NOUN
easat-7517	247	24	issn	issn	PROPN
easat-7517	247	25	:	:	PUNCT
easat-7517	247	26	2576	2576	NUM
easat-7517	247	27	-	-	SYM
easat-7517	247	28	8484	8484	NUM
easat-7517	247	29	vol	vol	NOUN
easat-7517	247	30	.	.	PROPN
easat-7517	248	1	9	9	NUM
easat-7517	248	2	,	,	PUNCT
easat-7517	248	3	no	no	INTJ
easat-7517	248	4	.	.	NOUN
easat-7517	248	5	5	5	NUM
easat-7517	248	6	:	:	SYM
easat-7517	248	7	2549	2549	NUM
easat-7517	248	8	-	-	SYM
easat-7517	248	9	2564	2564	NUM
easat-7517	248	10	,	,	PUNCT
easat-7517	248	11	2025	2025	NUM
easat-7517	248	12	doi	doi	NOUN
easat-7517	248	13	:	:	PUNCT
easat-7517	248	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	248	15	©	©	PROPN
easat-7517	248	16	2025	2025	NUM
easat-7517	248	17	by	by	ADP
easat-7517	248	18	the	the	DET
easat-7517	248	19	authors	author	NOUN
easat-7517	248	20	;	;	PUNCT
easat-7517	249	1	licensee	licensee	PROPN
easat-7517	249	2	learning	learn	VERB
easat-7517	249	3	gate	gate	NOUN
easat-7517	249	4	table	table	NOUN
easat-7517	249	5	7	7	NUM
easat-7517	249	6	.	.	PUNCT
easat-7517	249	7	pls	pls	PROPN
easat-7517	249	8	predict	predict	VERB
easat-7517	249	9	result	result	NOUN
easat-7517	249	10	.	.	PUNCT
easat-7517	250	1	indicator	indicator	PROPN
easat-7517	250	2	q2	q2	PROPN
easat-7517	250	3	predict	predict	VERB
easat-7517	250	4	pls	pls	INTJ
easat-7517	250	5	-	-	PUNCT
easat-7517	250	6	sem	sem	NOUN
easat-7517	250	7	model	model	NOUN
easat-7517	250	8	lm	lm	PROPN
easat-7517	250	9	model	model	PROPN
easat-7517	250	10	rmse	rmse	PROPN
easat-7517	250	11	mae	mae	PROPN
easat-7517	250	12	rmse	rmse	PROPN
easat-7517	250	13	mae	mae	PROPN
easat-7517	250	14	fd1	fd1	PROPN
easat-7517	250	15	0.551	0.551	NUM
easat-7517	250	16	3.320	3.320	NUM
easat-7517	250	17	2.241	2.241	NUM
easat-7517	250	18	3.305	3.305	NUM
easat-7517	250	19	2.326	2.326	NUM
easat-7517	250	20	fd2	fd2	NOUN
easat-7517	250	21	0.275	0.275	NUM
easat-7517	250	22	1.101	1.101	NUM
easat-7517	250	23	0.617	0.617	NUM
easat-7517	250	24	1.108	1.108	NUM
easat-7517	250	25	0.597	0.597	NUM
easat-7517	250	26	fd3	fd3	NOUN
easat-7517	250	27	0.356	0.356	NUM
easat-7517	250	28	0.797	0.797	NUM
easat-7517	250	29	0.476	0.476	NUM
easat-7517	250	30	0.802	0.802	NUM
easat-7517	250	31	0.467	0.467	NUM
easat-7517	250	32	gc1	gc1	NOUN
easat-7517	250	33	0.333	0.333	NUM
easat-7517	250	34	0.394	0.394	NUM
easat-7517	250	35	0.347	0.347	NUM
easat-7517	250	36	0.400	0.400	NUM
easat-7517	250	37	0.350	0.350	NUM
easat-7517	250	38	figure	figure	NOUN
easat-7517	250	39	3	3	NUM
easat-7517	250	40	.	.	PUNCT
easat-7517	250	41	inner	inner	ADJ
easat-7517	250	42	model	model	NOUN
easat-7517	250	43	output	output	NOUN
easat-7517	250	44	.	.	PUNCT
easat-7517	251	1	5	5	X
easat-7517	251	2	.	.	X
easat-7517	251	3	discussion	discussion	NOUN
easat-7517	251	4	these	these	DET
easat-7517	251	5	findings	finding	NOUN
easat-7517	251	6	highlight	highlight	VERB
easat-7517	251	7	the	the	DET
easat-7517	251	8	importance	importance	NOUN
easat-7517	251	9	of	of	ADP
easat-7517	251	10	governance	governance	NOUN
easat-7517	251	11	structures	structure	NOUN
easat-7517	251	12	in	in	ADP
easat-7517	251	13	deterring	deter	VERB
easat-7517	251	14	fraud	fraud	NOUN
easat-7517	251	15	.	.	PUNCT
easat-7517	252	1	diverse	diverse	ADJ
easat-7517	252	2	boards	board	NOUN
easat-7517	252	3	provide	provide	VERB
easat-7517	252	4	broader	broad	ADJ
easat-7517	252	5	perspectives	perspective	NOUN
easat-7517	252	6	and	and	CCONJ
easat-7517	252	7	enhance	enhance	VERB
easat-7517	252	8	monitoring	monitor	VERB
easat-7517	252	9	capabilities	capability	NOUN
easat-7517	252	10	[	[	X
easat-7517	252	11	59	59	NUM
easat-7517	252	12	]	]	PUNCT
easat-7517	252	13	.	.	PUNCT
easat-7517	253	1	audit	audit	NOUN
easat-7517	253	2	opinions	opinion	NOUN
easat-7517	253	3	,	,	PUNCT
easat-7517	253	4	especially	especially	ADV
easat-7517	253	5	modified	modify	VERB
easat-7517	253	6	ones	one	NOUN
easat-7517	253	7	,	,	PUNCT
easat-7517	253	8	serve	serve	VERB
easat-7517	253	9	as	as	ADP
easat-7517	253	10	effective	effective	ADJ
easat-7517	253	11	signals	signal	NOUN
easat-7517	253	12	to	to	ADP
easat-7517	253	13	stakeholders	stakeholder	NOUN
easat-7517	253	14	,	,	PUNCT
easat-7517	253	15	contributing	contribute	VERB
easat-7517	253	16	to	to	ADP
easat-7517	253	17	preventive	preventive	ADJ
easat-7517	253	18	measures	measure	NOUN
easat-7517	253	19	against	against	ADP
easat-7517	253	20	fraud	fraud	NOUN
easat-7517	253	21	[	[	X
easat-7517	253	22	2	2	NUM
easat-7517	253	23	]	]	PUNCT
easat-7517	253	24	.	.	PUNCT
easat-7517	254	1	financial	financial	ADJ
easat-7517	254	2	distress	distress	NOUN
easat-7517	254	3	,	,	PUNCT
easat-7517	254	4	while	while	SCONJ
easat-7517	254	5	a	a	DET
easat-7517	254	6	risk	risk	NOUN
easat-7517	254	7	factor	factor	NOUN
easat-7517	254	8	,	,	PUNCT
easat-7517	254	9	can	can	AUX
easat-7517	254	10	also	also	ADV
easat-7517	254	11	lead	lead	VERB
easat-7517	254	12	to	to	ADP
easat-7517	254	13	increased	increase	VERB
easat-7517	254	14	scrutiny	scrutiny	NOUN
easat-7517	254	15	and	and	CCONJ
easat-7517	254	16	thus	thus	ADV
easat-7517	254	17	reinforce	reinforce	VERB
easat-7517	254	18	deterrence	deterrence	NOUN
easat-7517	254	19	mechanisms	mechanism	NOUN
easat-7517	254	20	.	.	PUNCT
easat-7517	255	1	this	this	DET
easat-7517	255	2	study	study	NOUN
easat-7517	255	3	examines	examine	VERB
easat-7517	255	4	how	how	SCONJ
easat-7517	255	5	board	board	NOUN
easat-7517	255	6	gender	gender	NOUN
easat-7517	255	7	diversity	diversity	NOUN
easat-7517	255	8	and	and	CCONJ
easat-7517	255	9	liquidity	liquidity	NOUN
easat-7517	255	10	affect	affect	VERB
easat-7517	255	11	financial	financial	ADJ
easat-7517	255	12	distress	distress	NOUN
easat-7517	255	13	and	and	CCONJ
easat-7517	255	14	,	,	PUNCT
easat-7517	255	15	in	in	ADP
easat-7517	255	16	turn	turn	NOUN
easat-7517	255	17	,	,	PUNCT
easat-7517	255	18	influence	influence	NOUN
easat-7517	255	19	going	go	VERB
easat-7517	255	20	concern	concern	ADJ
easat-7517	255	21	audit	audit	NOUN
easat-7517	255	22	opinions	opinion	NOUN
easat-7517	255	23	,	,	PUNCT
easat-7517	255	24	testing	test	VERB
easat-7517	255	25	seven	seven	NUM
easat-7517	255	26	direct	direct	ADJ
easat-7517	255	27	and	and	CCONJ
easat-7517	255	28	indirect	indirect	ADJ
easat-7517	255	29	hypotheses	hypothesis	NOUN
easat-7517	255	30	.	.	PUNCT
easat-7517	256	1	results	result	NOUN
easat-7517	256	2	show	show	VERB
easat-7517	256	3	that	that	SCONJ
easat-7517	256	4	board	board	NOUN
easat-7517	256	5	gender	gender	NOUN
easat-7517	256	6	diversity	diversity	NOUN
easat-7517	256	7	(	(	PUNCT
easat-7517	256	8	x1	x1	PROPN
easat-7517	256	9	)	)	PUNCT
easat-7517	256	10	significantly	significantly	ADV
easat-7517	256	11	reduces	reduce	VERB
easat-7517	256	12	the	the	DET
easat-7517	256	13	likelihood	likelihood	NOUN
easat-7517	256	14	of	of	ADP
easat-7517	256	15	a	a	DET
easat-7517	256	16	going	go	VERB
easat-7517	256	17	concern	concern	NOUN
easat-7517	256	18	opinion	opinion	NOUN
easat-7517	256	19	(	(	PUNCT
easat-7517	256	20	z	z	NOUN
easat-7517	256	21	)	)	PUNCT
easat-7517	256	22	,	,	PUNCT
easat-7517	256	23	suggesting	suggest	VERB
easat-7517	256	24	that	that	SCONJ
easat-7517	256	25	increased	increase	VERB
easat-7517	256	26	female	female	ADJ
easat-7517	256	27	board	board	NOUN
easat-7517	256	28	representation	representation	NOUN
easat-7517	256	29	enhances	enhance	VERB
easat-7517	256	30	accountability	accountability	NOUN
easat-7517	256	31	and	and	CCONJ
easat-7517	256	32	mitigates	mitigate	NOUN
easat-7517	256	33	auditrelated	auditrelate	VERB
easat-7517	256	34	risks	risk	NOUN
easat-7517	256	35	[	[	X
easat-7517	256	36	8	8	NUM
easat-7517	256	37	,	,	PUNCT
easat-7517	256	38	29	29	NUM
easat-7517	256	39	,	,	PUNCT
easat-7517	256	40	30	30	NUM
easat-7517	256	41	]	]	PUNCT
easat-7517	256	42	.	.	PUNCT
easat-7517	257	1	liquidity	liquidity	NOUN
easat-7517	257	2	also	also	ADV
easat-7517	257	3	negatively	negatively	ADV
easat-7517	257	4	impacts	impact	VERB
easat-7517	257	5	going	go	VERB
easat-7517	257	6	concern	concern	ADJ
easat-7517	257	7	opinions	opinion	NOUN
easat-7517	257	8	,	,	PUNCT
easat-7517	257	9	indicating	indicate	VERB
easat-7517	257	10	that	that	SCONJ
easat-7517	257	11	firms	firm	NOUN
easat-7517	257	12	with	with	ADP
easat-7517	257	13	weaker	weak	ADJ
easat-7517	257	14	shortterm	shortterm	PROPN
easat-7517	257	15	financial	financial	ADJ
easat-7517	257	16	health	health	NOUN
easat-7517	257	17	are	be	AUX
easat-7517	257	18	more	more	ADV
easat-7517	257	19	likely	likely	ADJ
easat-7517	257	20	to	to	PART
easat-7517	257	21	receive	receive	VERB
easat-7517	257	22	such	such	ADJ
easat-7517	257	23	opinions	opinion	NOUN
easat-7517	257	24	,	,	PUNCT
easat-7517	257	25	consistent	consistent	ADJ
easat-7517	257	26	with	with	ADP
easat-7517	257	27	prior	prior	ADJ
easat-7517	257	28	research	research	NOUN
easat-7517	257	29	[	[	X
easat-7517	257	30	1	1	NUM
easat-7517	257	31	,	,	PUNCT
easat-7517	257	32	4	4	NUM
easat-7517	257	33	,	,	PUNCT
easat-7517	257	34	31	31	NUM
easat-7517	257	35	]	]	PUNCT
easat-7517	257	36	.	.	PUNCT
easat-7517	258	1	similarly	similarly	ADV
easat-7517	258	2	,	,	PUNCT
easat-7517	258	3	financial	financial	ADJ
easat-7517	258	4	distress	distress	NOUN
easat-7517	258	5	(	(	PUNCT
easat-7517	258	6	y	y	NOUN
easat-7517	258	7	)	)	PUNCT
easat-7517	258	8	has	have	VERB
easat-7517	258	9	a	a	DET
easat-7517	258	10	significant	significant	ADJ
easat-7517	258	11	negative	negative	ADJ
easat-7517	258	12	effect	effect	NOUN
easat-7517	258	13	on	on	ADP
easat-7517	258	14	going	go	VERB
easat-7517	258	15	concern	concern	ADJ
easat-7517	258	16	outcomes	outcome	NOUN
easat-7517	258	17	,	,	PUNCT
easat-7517	258	18	as	as	SCONJ
easat-7517	258	19	distressed	distressed	ADJ
easat-7517	258	20	firms	firm	NOUN
easat-7517	258	21	exhibit	exhibit	VERB
easat-7517	258	22	characteristics	characteristic	NOUN
easat-7517	258	23	,	,	PUNCT
easat-7517	258	24	such	such	ADJ
easat-7517	258	25	as	as	ADP
easat-7517	258	26	cash	cash	NOUN
easat-7517	258	27	flow	flow	NOUN
easat-7517	258	28	issues	issue	NOUN
easat-7517	258	29	and	and	CCONJ
easat-7517	258	30	weak	weak	ADJ
easat-7517	258	31	governance	governance	NOUN
easat-7517	258	32	,	,	PUNCT
easat-7517	258	33	that	that	PRON
easat-7517	258	34	raise	raise	VERB
easat-7517	258	35	auditor	auditor	NOUN
easat-7517	258	36	concerns	concern	NOUN
easat-7517	258	37	[	[	X
easat-7517	258	38	32	32	NUM
easat-7517	258	39	,	,	PUNCT
easat-7517	258	40	33	33	NUM
easat-7517	258	41	,	,	PUNCT
easat-7517	258	42	64	64	NUM
easat-7517	258	43	]	]	PUNCT
easat-7517	258	44	.	.	PUNCT
easat-7517	259	1	however	however	ADV
easat-7517	259	2	,	,	PUNCT
easat-7517	259	3	board	board	NOUN
easat-7517	259	4	gender	gender	NOUN
easat-7517	259	5	diversity	diversity	NOUN
easat-7517	259	6	does	do	AUX
easat-7517	259	7	not	not	PART
easat-7517	259	8	significantly	significantly	ADV
easat-7517	259	9	influence	influence	VERB
easat-7517	259	10	financial	financial	ADJ
easat-7517	259	11	distress	distress	NOUN
easat-7517	259	12	,	,	PUNCT
easat-7517	259	13	possibly	possibly	ADV
easat-7517	259	14	due	due	ADP
easat-7517	259	15	to	to	ADP
easat-7517	259	16	decision	decision	NOUN
easat-7517	259	17	-	-	PUNCT
easat-7517	259	18	making	make	VERB
easat-7517	259	19	complexities	complexity	NOUN
easat-7517	259	20	within	within	ADP
easat-7517	259	21	diverse	diverse	ADJ
easat-7517	259	22	boards	board	NOUN
easat-7517	259	23	[	[	X
easat-7517	259	24	26	26	NUM
easat-7517	259	25	]	]	X
easat-7517	259	26	contrasting	contrast	VERB
easat-7517	259	27	with	with	ADP
easat-7517	259	28	studies	study	NOUN
easat-7517	259	29	highlighting	highlight	VERB
easat-7517	259	30	its	its	PRON
easat-7517	259	31	protective	protective	ADJ
easat-7517	259	32	effect	effect	NOUN
easat-7517	259	33	[	[	X
easat-7517	259	34	35	35	NUM
easat-7517	259	35	-	-	SYM
easat-7517	259	36	38	38	NUM
easat-7517	259	37	]	]	PUNCT
easat-7517	259	38	.	.	PUNCT
easat-7517	260	1	liquidity	liquidity	NOUN
easat-7517	260	2	(	(	PUNCT
easat-7517	260	3	x2	x2	PROPN
easat-7517	260	4	)	)	PUNCT
easat-7517	260	5	,	,	PUNCT
easat-7517	260	6	by	by	ADP
easat-7517	260	7	contrast	contrast	NOUN
easat-7517	260	8	,	,	PUNCT
easat-7517	260	9	significantly	significantly	ADV
easat-7517	260	10	increases	increase	VERB
easat-7517	260	11	financial	financial	ADJ
easat-7517	260	12	distress	distress	NOUN
easat-7517	260	13	,	,	PUNCT
easat-7517	260	14	confirming	confirm	VERB
easat-7517	260	15	that	that	SCONJ
easat-7517	260	16	lower	low	ADJ
easat-7517	260	17	liquidity	liquidity	NOUN
easat-7517	260	18	levels	level	NOUN
easat-7517	260	19	are	be	AUX
easat-7517	260	20	reliable	reliable	ADJ
easat-7517	260	21	indicators	indicator	NOUN
easat-7517	260	22	of	of	ADP
easat-7517	260	23	deteriorating	deteriorate	VERB
easat-7517	260	24	financial	financial	ADJ
easat-7517	260	25	health	health	NOUN
easat-7517	261	1	[	[	X
easat-7517	261	2	45	45	NUM
easat-7517	261	3	,	,	PUNCT
easat-7517	261	4	65	65	NUM
easat-7517	261	5	]	]	PUNCT
easat-7517	261	6	.	.	PUNCT
easat-7517	262	1	2560	2560	NUM
easat-7517	262	2	edelweiss	edelweiss	PROPN
easat-7517	262	3	applied	apply	VERB
easat-7517	262	4	science	science	NOUN
easat-7517	262	5	and	and	CCONJ
easat-7517	262	6	technology	technology	NOUN
easat-7517	262	7	issn	issn	PROPN
easat-7517	262	8	:	:	PUNCT
easat-7517	262	9	2576	2576	NUM
easat-7517	262	10	-	-	SYM
easat-7517	262	11	8484	8484	NUM
easat-7517	262	12	vol	vol	NOUN
easat-7517	262	13	.	.	PROPN
easat-7517	263	1	9	9	NUM
easat-7517	263	2	,	,	PUNCT
easat-7517	263	3	no	no	INTJ
easat-7517	263	4	.	.	NOUN
easat-7517	263	5	5	5	NUM
easat-7517	263	6	:	:	SYM
easat-7517	263	7	2549	2549	NUM
easat-7517	263	8	-	-	SYM
easat-7517	263	9	2564	2564	NUM
easat-7517	263	10	,	,	PUNCT
easat-7517	263	11	2025	2025	NUM
easat-7517	263	12	doi	doi	NOUN
easat-7517	263	13	:	:	PUNCT
easat-7517	263	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	263	15	©	©	PROPN
easat-7517	263	16	2025	2025	NUM
easat-7517	263	17	by	by	ADP
easat-7517	263	18	the	the	DET
easat-7517	263	19	authors	author	NOUN
easat-7517	263	20	;	;	PUNCT
easat-7517	263	21	licensee	licensee	PROPN
easat-7517	263	22	learning	learning	NOUN
easat-7517	263	23	gate	gate	NOUN
easat-7517	263	24	regarding	regard	VERB
easat-7517	263	25	indirect	indirect	ADJ
easat-7517	263	26	effects	effect	NOUN
easat-7517	263	27	,	,	PUNCT
easat-7517	263	28	financial	financial	ADJ
easat-7517	263	29	distress	distress	NOUN
easat-7517	263	30	does	do	AUX
easat-7517	263	31	not	not	PART
easat-7517	263	32	mediate	mediate	VERB
easat-7517	263	33	the	the	DET
easat-7517	263	34	link	link	NOUN
easat-7517	263	35	between	between	ADP
easat-7517	263	36	board	board	NOUN
easat-7517	263	37	gender	gender	NOUN
easat-7517	263	38	diversity	diversity	NOUN
easat-7517	263	39	and	and	CCONJ
easat-7517	263	40	going	go	VERB
easat-7517	263	41	concern	concern	ADJ
easat-7517	263	42	opinions	opinion	NOUN
easat-7517	263	43	,	,	PUNCT
easat-7517	263	44	likely	likely	ADJ
easat-7517	263	45	due	due	ADP
easat-7517	263	46	to	to	ADP
easat-7517	263	47	women	woman	NOUN
easat-7517	263	48	’s	’s	PART
easat-7517	263	49	limited	limited	ADJ
easat-7517	263	50	influence	influence	NOUN
easat-7517	263	51	in	in	ADP
easat-7517	263	52	board	board	NOUN
easat-7517	263	53	leadership	leadership	NOUN
easat-7517	263	54	and	and	CCONJ
easat-7517	263	55	the	the	DET
easat-7517	263	56	presence	presence	NOUN
easat-7517	263	57	of	of	ADP
easat-7517	263	58	other	other	ADJ
easat-7517	263	59	audit	audit	NOUN
easat-7517	263	60	considerations	consideration	NOUN
easat-7517	263	61	like	like	ADP
easat-7517	263	62	firm	firm	ADJ
easat-7517	263	63	size	size	NOUN
easat-7517	263	64	and	and	CCONJ
easat-7517	263	65	profitability	profitability	NOUN
easat-7517	263	66	[	[	X
easat-7517	263	67	1	1	NUM
easat-7517	263	68	,	,	PUNCT
easat-7517	263	69	4	4	NUM
easat-7517	263	70	,	,	PUNCT
easat-7517	263	71	66	66	NUM
easat-7517	263	72	]	]	PUNCT
easat-7517	263	73	.	.	PUNCT
easat-7517	264	1	in	in	ADP
easat-7517	264	2	contrast	contrast	NOUN
easat-7517	264	3	,	,	PUNCT
easat-7517	264	4	financial	financial	ADJ
easat-7517	264	5	distress	distress	NOUN
easat-7517	264	6	mediates	mediate	VERB
easat-7517	264	7	the	the	DET
easat-7517	264	8	effect	effect	NOUN
easat-7517	264	9	of	of	ADP
easat-7517	264	10	liquidity	liquidity	NOUN
easat-7517	264	11	on	on	ADP
easat-7517	264	12	going	go	VERB
easat-7517	264	13	concern	concern	ADJ
easat-7517	264	14	opinions	opinion	NOUN
easat-7517	264	15	,	,	PUNCT
easat-7517	264	16	supporting	support	VERB
easat-7517	264	17	both	both	DET
easat-7517	264	18	agency	agency	NOUN
easat-7517	264	19	theory	theory	NOUN
easat-7517	264	20	and	and	CCONJ
easat-7517	264	21	signaling	signal	VERB
easat-7517	264	22	theory	theory	NOUN
easat-7517	264	23	frameworks	framework	NOUN
easat-7517	264	24	[	[	X
easat-7517	264	25	16	16	NUM
easat-7517	264	26	,	,	PUNCT
easat-7517	264	27	18	18	NUM
easat-7517	264	28	,	,	PUNCT
easat-7517	264	29	33	33	NUM
easat-7517	264	30	,	,	PUNCT
easat-7517	264	31	45	45	NUM
easat-7517	264	32	]	]	PUNCT
easat-7517	264	33	.	.	PUNCT
easat-7517	265	1	from	from	ADP
easat-7517	265	2	a	a	DET
easat-7517	265	3	fraud	fraud	NOUN
easat-7517	265	4	risk	risk	NOUN
easat-7517	265	5	perspective	perspective	NOUN
easat-7517	265	6	,	,	PUNCT
easat-7517	265	7	the	the	DET
easat-7517	265	8	findings	finding	NOUN
easat-7517	265	9	suggest	suggest	VERB
easat-7517	265	10	that	that	SCONJ
easat-7517	265	11	financial	financial	ADJ
easat-7517	265	12	distress	distress	NOUN
easat-7517	265	13	and	and	CCONJ
easat-7517	265	14	liquidity	liquidity	NOUN
easat-7517	265	15	pressures	pressure	NOUN
easat-7517	265	16	—	—	PUNCT
easat-7517	265	17	key	key	ADJ
easat-7517	265	18	elements	element	NOUN
easat-7517	265	19	of	of	ADP
easat-7517	265	20	the	the	DET
easat-7517	265	21	fraud	fraud	NOUN
easat-7517	265	22	triangle	triangle	NOUN
easat-7517	265	23	—	—	PUNCT
easat-7517	265	24	may	may	AUX
easat-7517	265	25	heighten	heighten	VERB
easat-7517	265	26	the	the	DET
easat-7517	265	27	risk	risk	NOUN
easat-7517	265	28	of	of	ADP
easat-7517	265	29	misconduct	misconduct	NOUN
easat-7517	265	30	in	in	ADP
easat-7517	265	31	poorly	poorly	ADV
easat-7517	265	32	governed	govern	VERB
easat-7517	265	33	firms	firm	NOUN
easat-7517	265	34	.	.	PUNCT
easat-7517	266	1	although	although	SCONJ
easat-7517	266	2	not	not	PART
easat-7517	266	3	directly	directly	ADV
easat-7517	266	4	tested	test	VERB
easat-7517	266	5	,	,	PUNCT
easat-7517	266	6	board	board	NOUN
easat-7517	266	7	diversity	diversity	NOUN
easat-7517	266	8	could	could	AUX
easat-7517	266	9	act	act	VERB
easat-7517	266	10	as	as	ADP
easat-7517	266	11	a	a	DET
easat-7517	266	12	deterrent	deterrent	NOUN
easat-7517	266	13	,	,	PUNCT
easat-7517	266	14	but	but	CCONJ
easat-7517	266	15	its	its	PRON
easat-7517	266	16	effectiveness	effectiveness	NOUN
easat-7517	266	17	depends	depend	VERB
easat-7517	266	18	on	on	ADP
easat-7517	266	19	institutional	institutional	ADJ
easat-7517	266	20	support	support	NOUN
easat-7517	266	21	and	and	CCONJ
easat-7517	266	22	accountability	accountability	NOUN
easat-7517	266	23	mechanisms	mechanism	NOUN
easat-7517	266	24	[	[	X
easat-7517	266	25	13	13	NUM
easat-7517	266	26	]	]	PUNCT
easat-7517	266	27	.	.	PUNCT
easat-7517	267	1	strong	strong	ADJ
easat-7517	267	2	internal	internal	ADJ
easat-7517	267	3	controls	control	NOUN
easat-7517	267	4	,	,	PUNCT
easat-7517	267	5	monitoring	monitoring	NOUN
easat-7517	267	6	,	,	PUNCT
easat-7517	267	7	and	and	CCONJ
easat-7517	267	8	ethical	ethical	ADJ
easat-7517	267	9	culture	culture	NOUN
easat-7517	267	10	are	be	AUX
easat-7517	267	11	essential	essential	ADJ
easat-7517	267	12	in	in	ADP
easat-7517	267	13	mitigating	mitigate	VERB
easat-7517	267	14	fraud	fraud	NOUN
easat-7517	267	15	,	,	PUNCT
easat-7517	267	16	especially	especially	ADV
easat-7517	267	17	under	under	ADP
easat-7517	267	18	financial	financial	ADJ
easat-7517	267	19	strain	strain	NOUN
easat-7517	267	20	[	[	X
easat-7517	267	21	15	15	NUM
easat-7517	267	22	]	]	PUNCT
easat-7517	267	23	and	and	CCONJ
easat-7517	267	24	governance	governance	NOUN
easat-7517	267	25	indicators	indicator	NOUN
easat-7517	267	26	,	,	PUNCT
easat-7517	267	27	including	include	VERB
easat-7517	267	28	audit	audit	NOUN
easat-7517	267	29	opinions	opinion	NOUN
easat-7517	267	30	,	,	PUNCT
easat-7517	267	31	serve	serve	VERB
easat-7517	267	32	as	as	ADP
easat-7517	267	33	important	important	ADJ
easat-7517	267	34	public	public	ADJ
easat-7517	267	35	signals	signal	NOUN
easat-7517	267	36	of	of	ADP
easat-7517	267	37	corporate	corporate	ADJ
easat-7517	267	38	integrity	integrity	NOUN
easat-7517	267	39	[	[	X
easat-7517	267	40	14	14	NUM
easat-7517	267	41	]	]	PUNCT
easat-7517	267	42	.	.	PUNCT
easat-7517	268	1	ultimately	ultimately	ADV
easat-7517	268	2	,	,	PUNCT
easat-7517	268	3	the	the	DET
easat-7517	268	4	study	study	NOUN
easat-7517	268	5	highlights	highlight	VERB
easat-7517	268	6	the	the	DET
easat-7517	268	7	critical	critical	ADJ
easat-7517	268	8	role	role	NOUN
easat-7517	268	9	of	of	ADP
easat-7517	268	10	liquidity	liquidity	NOUN
easat-7517	268	11	in	in	ADP
easat-7517	268	12	audit	audit	NOUN
easat-7517	268	13	outcomes	outcome	NOUN
easat-7517	268	14	and	and	CCONJ
easat-7517	268	15	the	the	DET
easat-7517	268	16	contextual	contextual	ADJ
easat-7517	268	17	impact	impact	NOUN
easat-7517	268	18	of	of	ADP
easat-7517	268	19	gender	gender	NOUN
easat-7517	268	20	-	-	PUNCT
easat-7517	268	21	diverse	diverse	ADJ
easat-7517	268	22	governance	governance	NOUN
easat-7517	268	23	in	in	ADP
easat-7517	268	24	strengthening	strengthen	VERB
easat-7517	268	25	financial	financial	ADJ
easat-7517	268	26	oversight	oversight	NOUN
easat-7517	268	27	and	and	CCONJ
easat-7517	268	28	resilience	resilience	NOUN
easat-7517	268	29	.	.	PUNCT
easat-7517	269	1	6	6	X
easat-7517	269	2	.	.	X
easat-7517	269	3	conclusion	conclusion	NOUN
easat-7517	269	4	this	this	DET
easat-7517	269	5	study	study	NOUN
easat-7517	269	6	examines	examine	VERB
easat-7517	269	7	how	how	SCONJ
easat-7517	269	8	board	board	NOUN
easat-7517	269	9	gender	gender	NOUN
easat-7517	269	10	diversity	diversity	NOUN
easat-7517	269	11	and	and	CCONJ
easat-7517	269	12	liquidity	liquidity	NOUN
easat-7517	269	13	affect	affect	VERB
easat-7517	269	14	financial	financial	ADJ
easat-7517	269	15	distress	distress	NOUN
easat-7517	269	16	and	and	CCONJ
easat-7517	269	17	the	the	DET
easat-7517	269	18	issuance	issuance	NOUN
easat-7517	269	19	of	of	ADP
easat-7517	269	20	going	go	VERB
easat-7517	269	21	-	-	PUNCT
easat-7517	269	22	concern	concern	NOUN
easat-7517	269	23	audit	audit	NOUN
easat-7517	269	24	opinions	opinion	NOUN
easat-7517	269	25	among	among	ADP
easat-7517	269	26	non	non	ADJ
easat-7517	269	27	-	-	ADJ
easat-7517	269	28	financial	financial	ADJ
easat-7517	269	29	state	state	NOUN
easat-7517	269	30	-	-	PUNCT
easat-7517	269	31	owned	own	VERB
easat-7517	269	32	enterprises	enterprise	NOUN
easat-7517	269	33	listed	list	VERB
easat-7517	269	34	on	on	ADP
easat-7517	269	35	the	the	DET
easat-7517	269	36	indonesia	indonesia	PROPN
easat-7517	269	37	stock	stock	PROPN
easat-7517	269	38	exchange	exchange	PROPN
easat-7517	269	39	(	(	PUNCT
easat-7517	269	40	idx	idx	PROPN
easat-7517	269	41	)	)	PUNCT
easat-7517	269	42	from	from	ADP
easat-7517	269	43	2020	2020	NUM
easat-7517	269	44	to	to	ADP
easat-7517	269	45	2023	2023	NUM
easat-7517	269	46	.	.	PUNCT
easat-7517	270	1	results	result	NOUN
easat-7517	270	2	show	show	VERB
easat-7517	270	3	that	that	SCONJ
easat-7517	270	4	board	board	NOUN
easat-7517	270	5	gender	gender	NOUN
easat-7517	270	6	diversity	diversity	NOUN
easat-7517	270	7	,	,	PUNCT
easat-7517	270	8	liquidity	liquidity	NOUN
easat-7517	270	9	,	,	PUNCT
easat-7517	270	10	and	and	CCONJ
easat-7517	270	11	financial	financial	ADJ
easat-7517	270	12	distress	distress	NOUN
easat-7517	270	13	each	each	PRON
easat-7517	270	14	significantly	significantly	ADV
easat-7517	270	15	reduce	reduce	VERB
easat-7517	270	16	the	the	DET
easat-7517	270	17	likelihood	likelihood	NOUN
easat-7517	270	18	of	of	ADP
easat-7517	270	19	a	a	DET
easat-7517	270	20	going	go	VERB
easat-7517	270	21	concern	concern	NOUN
easat-7517	270	22	opinion	opinion	NOUN
easat-7517	270	23	.	.	PUNCT
easat-7517	271	1	liquidity	liquidity	NOUN
easat-7517	271	2	increases	increase	VERB
easat-7517	271	3	financial	financial	ADJ
easat-7517	271	4	distress	distress	NOUN
easat-7517	271	5	,	,	PUNCT
easat-7517	271	6	while	while	SCONJ
easat-7517	271	7	board	board	NOUN
easat-7517	271	8	gender	gender	NOUN
easat-7517	271	9	diversity	diversity	NOUN
easat-7517	271	10	does	do	VERB
easat-7517	271	11	not	not	PART
easat-7517	271	12	.	.	PUNCT
easat-7517	272	1	financial	financial	ADJ
easat-7517	272	2	distress	distress	NOUN
easat-7517	272	3	mediates	mediate	VERB
easat-7517	272	4	the	the	DET
easat-7517	272	5	effect	effect	NOUN
easat-7517	272	6	of	of	ADP
easat-7517	272	7	liquidity	liquidity	NOUN
easat-7517	272	8	on	on	ADP
easat-7517	272	9	audit	audit	NOUN
easat-7517	272	10	opinions	opinion	NOUN
easat-7517	272	11	but	but	CCONJ
easat-7517	272	12	not	not	PART
easat-7517	272	13	that	that	PRON
easat-7517	272	14	of	of	ADP
easat-7517	272	15	board	board	NOUN
easat-7517	272	16	gender	gender	NOUN
easat-7517	272	17	diversity	diversity	NOUN
easat-7517	272	18	.	.	PUNCT
easat-7517	273	1	these	these	DET
easat-7517	273	2	findings	finding	NOUN
easat-7517	273	3	highlight	highlight	VERB
easat-7517	273	4	the	the	DET
easat-7517	273	5	combined	combine	VERB
easat-7517	273	6	impact	impact	NOUN
easat-7517	273	7	of	of	ADP
easat-7517	273	8	financial	financial	ADJ
easat-7517	273	9	and	and	CCONJ
easat-7517	273	10	governance	governance	NOUN
easat-7517	273	11	factors	factor	NOUN
easat-7517	273	12	on	on	ADP
easat-7517	273	13	audit	audit	NOUN
easat-7517	273	14	outcomes	outcome	NOUN
easat-7517	273	15	,	,	PUNCT
easat-7517	273	16	emphasizing	emphasize	VERB
easat-7517	273	17	liquidity	liquidity	NOUN
easat-7517	273	18	management	management	NOUN
easat-7517	273	19	and	and	CCONJ
easat-7517	273	20	board	board	NOUN
easat-7517	273	21	composition	composition	NOUN
easat-7517	273	22	as	as	ADP
easat-7517	273	23	key	key	ADJ
easat-7517	273	24	elements	element	NOUN
easat-7517	273	25	in	in	ADP
easat-7517	273	26	auditors	auditor	NOUN
easat-7517	273	27	'	'	PART
easat-7517	273	28	risk	risk	NOUN
easat-7517	273	29	evaluations	evaluation	NOUN
easat-7517	273	30	.	.	PUNCT
easat-7517	274	1	strong	strong	ADJ
easat-7517	274	2	liquidity	liquidity	NOUN
easat-7517	274	3	not	not	PART
easat-7517	274	4	only	only	ADV
easat-7517	274	5	lowers	lower	VERB
easat-7517	274	6	distress	distress	NOUN
easat-7517	274	7	but	but	CCONJ
easat-7517	274	8	also	also	ADV
easat-7517	274	9	deters	deter	VERB
easat-7517	274	10	audit	audit	NOUN
easat-7517	274	11	risks	risk	NOUN
easat-7517	274	12	and	and	CCONJ
easat-7517	274	13	fraud	fraud	NOUN
easat-7517	274	14	,	,	PUNCT
easat-7517	274	15	supporting	support	VERB
easat-7517	274	16	fraud	fraud	NOUN
easat-7517	274	17	deterrence	deterrence	NOUN
easat-7517	274	18	principles	principle	NOUN
easat-7517	274	19	that	that	PRON
easat-7517	274	20	stress	stress	VERB
easat-7517	274	21	proactive	proactive	ADJ
easat-7517	274	22	financial	financial	ADJ
easat-7517	274	23	oversight	oversight	NOUN
easat-7517	274	24	.	.	PUNCT
easat-7517	275	1	from	from	ADP
easat-7517	275	2	a	a	DET
easat-7517	275	3	fraud	fraud	NOUN
easat-7517	275	4	prevention	prevention	NOUN
easat-7517	275	5	lens	len	NOUN
easat-7517	275	6	,	,	PUNCT
easat-7517	275	7	the	the	DET
easat-7517	275	8	results	result	NOUN
easat-7517	275	9	affirm	affirm	VERB
easat-7517	275	10	the	the	DET
easat-7517	275	11	role	role	NOUN
easat-7517	275	12	of	of	ADP
easat-7517	275	13	governance	governance	NOUN
easat-7517	275	14	,	,	PUNCT
easat-7517	275	15	especially	especially	ADV
easat-7517	275	16	board	board	NOUN
easat-7517	275	17	diversity	diversity	NOUN
easat-7517	275	18	,	,	PUNCT
easat-7517	275	19	as	as	ADP
easat-7517	275	20	an	an	DET
easat-7517	275	21	internal	internal	ADJ
easat-7517	275	22	control	control	NOUN
easat-7517	275	23	that	that	PRON
easat-7517	275	24	strengthens	strengthen	VERB
easat-7517	275	25	oversight	oversight	NOUN
easat-7517	275	26	and	and	CCONJ
easat-7517	275	27	ethics	ethic	NOUN
easat-7517	275	28	.	.	PUNCT
easat-7517	276	1	although	although	SCONJ
easat-7517	276	2	gender	gender	NOUN
easat-7517	276	3	diversity	diversity	NOUN
easat-7517	276	4	did	do	AUX
easat-7517	276	5	not	not	PART
easat-7517	276	6	significantly	significantly	ADV
easat-7517	276	7	reduce	reduce	VERB
easat-7517	276	8	financial	financial	ADJ
easat-7517	276	9	distress	distress	NOUN
easat-7517	276	10	,	,	PUNCT
easat-7517	276	11	its	its	PRON
easat-7517	276	12	negative	negative	ADJ
easat-7517	276	13	effect	effect	NOUN
easat-7517	276	14	on	on	ADP
easat-7517	276	15	going	go	VERB
easat-7517	276	16	concern	concern	ADJ
easat-7517	276	17	opinions	opinion	NOUN
easat-7517	276	18	suggests	suggest	VERB
easat-7517	276	19	its	its	PRON
easat-7517	276	20	contribution	contribution	NOUN
easat-7517	276	21	to	to	ADP
easat-7517	276	22	better	well	ADJ
easat-7517	276	23	risk	risk	VERB
easat-7517	276	24	oversight	oversight	NOUN
easat-7517	276	25	and	and	CCONJ
easat-7517	276	26	transparency	transparency	NOUN
easat-7517	276	27	.	.	PUNCT
easat-7517	277	1	these	these	DET
easat-7517	277	2	results	result	NOUN
easat-7517	277	3	support	support	VERB
easat-7517	277	4	prior	prior	ADJ
easat-7517	277	5	arguments	argument	NOUN
easat-7517	277	6	that	that	SCONJ
easat-7517	277	7	female	female	ADJ
easat-7517	277	8	board	board	NOUN
easat-7517	277	9	presence	presence	NOUN
easat-7517	277	10	promotes	promote	VERB
easat-7517	277	11	ethical	ethical	ADJ
easat-7517	277	12	conduct	conduct	NOUN
easat-7517	277	13	,	,	PUNCT
easat-7517	277	14	stronger	strong	ADJ
easat-7517	277	15	monitoring	monitoring	NOUN
easat-7517	277	16	,	,	PUNCT
easat-7517	277	17	and	and	CCONJ
easat-7517	277	18	reduced	reduce	VERB
easat-7517	277	19	managerial	managerial	ADJ
easat-7517	277	20	opportunism	opportunism	NOUN
easat-7517	277	21	,	,	PUNCT
easat-7517	277	22	key	key	ADJ
easat-7517	277	23	to	to	PART
easat-7517	277	24	fraud	fraud	VERB
easat-7517	277	25	prevention	prevention	NOUN
easat-7517	277	26	.	.	PUNCT
easat-7517	278	1	policy	policy	NOUN
easat-7517	278	2	implications	implication	NOUN
easat-7517	278	3	include	include	VERB
easat-7517	278	4	:	:	PUNCT
easat-7517	278	5	1	1	X
easat-7517	278	6	.	.	X
easat-7517	278	7	for	for	ADP
easat-7517	278	8	regulators	regulator	NOUN
easat-7517	278	9	,	,	PUNCT
easat-7517	278	10	mandating	mandate	VERB
easat-7517	278	11	board	board	NOUN
easat-7517	278	12	diversity	diversity	NOUN
easat-7517	278	13	in	in	ADP
easat-7517	278	14	soes	soe	NOUN
easat-7517	278	15	could	could	AUX
easat-7517	278	16	strengthen	strengthen	VERB
easat-7517	278	17	ethical	ethical	ADJ
easat-7517	278	18	oversight	oversight	NOUN
easat-7517	278	19	and	and	CCONJ
easat-7517	278	20	indirectly	indirectly	ADV
easat-7517	278	21	reduce	reduce	VERB
easat-7517	278	22	fraud	fraud	NOUN
easat-7517	278	23	and	and	CCONJ
easat-7517	278	24	audit	audit	NOUN
easat-7517	278	25	risks	risk	NOUN
easat-7517	278	26	.	.	PUNCT
easat-7517	279	1	2	2	X
easat-7517	279	2	.	.	X
easat-7517	279	3	for	for	ADP
easat-7517	279	4	auditors	auditor	NOUN
easat-7517	279	5	,	,	PUNCT
easat-7517	279	6	the	the	DET
easat-7517	279	7	findings	finding	NOUN
easat-7517	279	8	support	support	VERB
easat-7517	279	9	a	a	DET
easat-7517	279	10	holistic	holistic	ADJ
easat-7517	279	11	going	go	VERB
easat-7517	279	12	concern	concern	NOUN
easat-7517	279	13	assessment	assessment	NOUN
easat-7517	279	14	incorporating	incorporate	VERB
easat-7517	279	15	financial	financial	ADJ
easat-7517	279	16	and	and	CCONJ
easat-7517	279	17	governance	governance	NOUN
easat-7517	279	18	-	-	PUNCT
easat-7517	279	19	based	base	VERB
easat-7517	279	20	fraud	fraud	NOUN
easat-7517	279	21	indicators	indicator	NOUN
easat-7517	279	22	.	.	PUNCT
easat-7517	280	1	3	3	X
easat-7517	280	2	.	.	X
easat-7517	280	3	for	for	ADP
easat-7517	280	4	management	management	NOUN
easat-7517	280	5	,	,	PUNCT
easat-7517	280	6	maintaining	maintain	VERB
easat-7517	280	7	liquidity	liquidity	NOUN
easat-7517	280	8	should	should	AUX
easat-7517	280	9	be	be	AUX
easat-7517	280	10	a	a	DET
easat-7517	280	11	strategic	strategic	ADJ
easat-7517	280	12	priority	priority	NOUN
easat-7517	280	13	to	to	PART
easat-7517	280	14	reduce	reduce	VERB
easat-7517	280	15	audit	audit	NOUN
easat-7517	280	16	scrutiny	scrutiny	NOUN
easat-7517	280	17	and	and	CCONJ
easat-7517	280	18	signal	signal	VERB
easat-7517	280	19	operational	operational	ADJ
easat-7517	280	20	stability	stability	NOUN
easat-7517	280	21	.	.	PUNCT
easat-7517	281	1	4	4	X
easat-7517	281	2	.	.	X
easat-7517	281	3	for	for	ADP
easat-7517	281	4	stakeholders	stakeholder	NOUN
easat-7517	281	5	,	,	PUNCT
easat-7517	281	6	audit	audit	NOUN
easat-7517	281	7	opinions	opinion	NOUN
easat-7517	281	8	reflect	reflect	VERB
easat-7517	281	9	not	not	PART
easat-7517	281	10	only	only	ADV
easat-7517	281	11	financial	financial	ADJ
easat-7517	281	12	risks	risk	NOUN
easat-7517	281	13	but	but	CCONJ
easat-7517	281	14	also	also	ADV
easat-7517	281	15	governance	governance	NOUN
easat-7517	281	16	effectiveness	effectiveness	NOUN
easat-7517	281	17	in	in	ADP
easat-7517	281	18	preventing	prevent	VERB
easat-7517	281	19	misconduct	misconduct	NOUN
easat-7517	281	20	.	.	PUNCT
easat-7517	282	1	while	while	SCONJ
easat-7517	282	2	insightful	insightful	ADJ
easat-7517	282	3	,	,	PUNCT
easat-7517	282	4	this	this	DET
easat-7517	282	5	study	study	NOUN
easat-7517	282	6	is	be	AUX
easat-7517	282	7	limited	limit	VERB
easat-7517	282	8	to	to	ADP
easat-7517	282	9	gender	gender	NOUN
easat-7517	282	10	diversity	diversity	NOUN
easat-7517	282	11	,	,	PUNCT
easat-7517	282	12	liquidity	liquidity	NOUN
easat-7517	282	13	,	,	PUNCT
easat-7517	282	14	and	and	CCONJ
easat-7517	282	15	financial	financial	ADJ
easat-7517	282	16	distress	distress	NOUN
easat-7517	282	17	.	.	PUNCT
easat-7517	283	1	future	future	ADJ
easat-7517	283	2	research	research	NOUN
easat-7517	283	3	should	should	AUX
easat-7517	283	4	include	include	VERB
easat-7517	283	5	broader	broad	ADJ
easat-7517	283	6	governance	governance	NOUN
easat-7517	283	7	variables	variable	NOUN
easat-7517	283	8	—	—	PUNCT
easat-7517	283	9	such	such	ADJ
easat-7517	283	10	as	as	ADP
easat-7517	283	11	audit	audit	NOUN
easat-7517	283	12	committee	committee	NOUN
easat-7517	283	13	strength	strength	NOUN
easat-7517	283	14	,	,	PUNCT
easat-7517	283	15	ownership	ownership	NOUN
easat-7517	283	16	structures	structure	NOUN
easat-7517	283	17	,	,	PUNCT
easat-7517	283	18	and	and	CCONJ
easat-7517	283	19	internal	internal	ADJ
easat-7517	283	20	controls	control	NOUN
easat-7517	283	21	—	—	PUNCT
easat-7517	283	22	and	and	CCONJ
easat-7517	283	23	investigate	investigate	VERB
easat-7517	283	24	more	more	ADJ
easat-7517	283	25	direct	direct	ADJ
easat-7517	283	26	fraud	fraud	NOUN
easat-7517	283	27	indicators	indicator	NOUN
easat-7517	283	28	.	.	PUNCT
easat-7517	284	1	including	include	VERB
easat-7517	284	2	private	private	ADJ
easat-7517	284	3	and	and	CCONJ
easat-7517	284	4	financial	financial	ADJ
easat-7517	284	5	sector	sector	NOUN
easat-7517	284	6	firms	firm	NOUN
easat-7517	284	7	and	and	CCONJ
easat-7517	284	8	extending	extend	VERB
easat-7517	284	9	the	the	DET
easat-7517	284	10	time	time	NOUN
easat-7517	284	11	horizon	horizon	NOUN
easat-7517	284	12	may	may	AUX
easat-7517	284	13	reveal	reveal	VERB
easat-7517	284	14	deeper	deep	ADJ
easat-7517	284	15	insights	insight	NOUN
easat-7517	284	16	into	into	ADP
easat-7517	284	17	the	the	DET
easat-7517	284	18	interplay	interplay	NOUN
easat-7517	284	19	between	between	ADP
easat-7517	284	20	fraud	fraud	NOUN
easat-7517	284	21	deterrence	deterrence	NOUN
easat-7517	284	22	and	and	CCONJ
easat-7517	284	23	audit	audit	NOUN
easat-7517	284	24	outcomes	outcome	NOUN
easat-7517	284	25	across	across	ADP
easat-7517	284	26	institutional	institutional	ADJ
easat-7517	284	27	settings	setting	NOUN
easat-7517	284	28	.	.	PUNCT
easat-7517	285	1	transparency	transparency	NOUN
easat-7517	285	2	:	:	PUNCT
easat-7517	285	3	the	the	DET
easat-7517	285	4	authors	author	NOUN
easat-7517	285	5	confirm	confirm	VERB
easat-7517	285	6	that	that	SCONJ
easat-7517	285	7	the	the	DET
easat-7517	285	8	manuscript	manuscript	NOUN
easat-7517	285	9	is	be	AUX
easat-7517	285	10	an	an	DET
easat-7517	285	11	honest	honest	ADJ
easat-7517	285	12	,	,	PUNCT
easat-7517	285	13	accurate	accurate	ADJ
easat-7517	285	14	,	,	PUNCT
easat-7517	285	15	and	and	CCONJ
easat-7517	285	16	transparent	transparent	ADJ
easat-7517	285	17	account	account	NOUN
easat-7517	285	18	of	of	ADP
easat-7517	285	19	the	the	DET
easat-7517	285	20	study	study	NOUN
easat-7517	285	21	;	;	PUNCT
easat-7517	285	22	that	that	SCONJ
easat-7517	285	23	no	no	DET
easat-7517	285	24	vital	vital	ADJ
easat-7517	285	25	features	feature	NOUN
easat-7517	285	26	of	of	ADP
easat-7517	285	27	the	the	DET
easat-7517	285	28	study	study	NOUN
easat-7517	285	29	have	have	AUX
easat-7517	285	30	been	be	AUX
easat-7517	285	31	omitted	omit	VERB
easat-7517	285	32	;	;	PUNCT
easat-7517	285	33	and	and	CCONJ
easat-7517	285	34	that	that	SCONJ
easat-7517	285	35	any	any	DET
easat-7517	285	36	discrepancies	discrepancy	NOUN
easat-7517	285	37	from	from	ADP
easat-7517	285	38	the	the	DET
easat-7517	285	39	study	study	NOUN
easat-7517	285	40	as	as	SCONJ
easat-7517	285	41	planned	plan	VERB
easat-7517	285	42	have	have	AUX
easat-7517	285	43	been	be	AUX
easat-7517	285	44	explained	explain	VERB
easat-7517	285	45	.	.	PUNCT
easat-7517	286	1	this	this	DET
easat-7517	286	2	study	study	NOUN
easat-7517	286	3	followed	follow	VERB
easat-7517	286	4	all	all	DET
easat-7517	286	5	ethical	ethical	ADJ
easat-7517	286	6	practices	practice	NOUN
easat-7517	286	7	during	during	ADP
easat-7517	286	8	writing	writing	NOUN
easat-7517	286	9	.	.	PUNCT
easat-7517	287	1	2561	2561	NUM
easat-7517	287	2	edelweiss	edelweiss	PROPN
easat-7517	287	3	applied	apply	VERB
easat-7517	287	4	science	science	NOUN
easat-7517	287	5	and	and	CCONJ
easat-7517	287	6	technology	technology	NOUN
easat-7517	287	7	issn	issn	PROPN
easat-7517	287	8	:	:	PUNCT
easat-7517	287	9	2576	2576	NUM
easat-7517	287	10	-	-	SYM
easat-7517	287	11	8484	8484	NUM
easat-7517	287	12	vol	vol	NOUN
easat-7517	287	13	.	.	PROPN
easat-7517	288	1	9	9	NUM
easat-7517	288	2	,	,	PUNCT
easat-7517	288	3	no	no	INTJ
easat-7517	288	4	.	.	NOUN
easat-7517	288	5	5	5	NUM
easat-7517	288	6	:	:	SYM
easat-7517	288	7	2549	2549	NUM
easat-7517	288	8	-	-	SYM
easat-7517	288	9	2564	2564	NUM
easat-7517	288	10	,	,	PUNCT
easat-7517	288	11	2025	2025	NUM
easat-7517	288	12	doi	doi	NOUN
easat-7517	288	13	:	:	PUNCT
easat-7517	288	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
easat-7517	288	15	©	©	PROPN
easat-7517	288	16	2025	2025	NUM
easat-7517	288	17	by	by	ADP
easat-7517	288	18	the	the	DET
easat-7517	288	19	authors	author	NOUN
easat-7517	288	20	;	;	PUNCT
easat-7517	289	1	licensee	licensee	PROPN
easat-7517	289	2	learning	learn	VERB
easat-7517	289	3	gate	gate	NOUN
easat-7517	289	4	copyright	copyright	NOUN
easat-7517	289	5	:	:	PUNCT
easat-7517	289	6	©	©	PROPN
easat-7517	289	7	2025	2025	NUM
easat-7517	289	8	by	by	ADP
easat-7517	289	9	the	the	DET
easat-7517	289	10	authors	author	NOUN
easat-7517	289	11	.	.	PUNCT
easat-7517	290	1	this	this	DET
easat-7517	290	2	open	open	ADJ
easat-7517	290	3	-	-	PUNCT
easat-7517	290	4	access	access	NOUN
easat-7517	290	5	article	article	NOUN
easat-7517	290	6	is	be	AUX
easat-7517	290	7	distributed	distribute	VERB
easat-7517	290	8	under	under	ADP
easat-7517	290	9	the	the	DET
easat-7517	290	10	terms	term	NOUN
easat-7517	290	11	and	and	CCONJ
easat-7517	290	12	conditions	condition	NOUN
easat-7517	290	13	of	of	ADP
easat-7517	290	14	the	the	DET
easat-7517	290	15	creative	creative	ADJ
easat-7517	290	16	commons	common	NOUN
easat-7517	290	17	attribution	attribution	NOUN
easat-7517	290	18	(	(	PUNCT
easat-7517	290	19	cc	cc	NOUN
easat-7517	290	20	by	by	ADP
easat-7517	290	21	)	)	PUNCT
easat-7517	290	22	license	license	NOUN
easat-7517	290	23	(	(	PUNCT
easat-7517	290	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7517	290	25	)	)	PUNCT
easat-7517	290	26	.	.	PUNCT
easat-7517	291	1	references	reference	NOUN
easat-7517	291	2	[	[	X
easat-7517	291	3	1	1	X
easat-7517	291	4	]	]	PUNCT
easat-7517	291	5	t.	t.	NOUN
easat-7517	291	6	averio	averio	PROPN
easat-7517	291	7	,	,	PUNCT
easat-7517	291	8	"	"	PUNCT
easat-7517	291	9	the	the	DET
easat-7517	291	10	analysis	analysis	NOUN
easat-7517	291	11	of	of	ADP
easat-7517	291	12	influencing	influence	VERB
easat-7517	291	13	factors	factor	NOUN
easat-7517	291	14	on	on	ADP
easat-7517	291	15	the	the	DET
easat-7517	291	16	going	go	VERB
easat-7517	291	17	concern	concern	NOUN
easat-7517	291	18	audit	audit	NOUN
easat-7517	291	19	opinion	opinion	NOUN
easat-7517	291	20	–	–	PUNCT
easat-7517	291	21	a	a	DET
easat-7517	291	22	study	study	NOUN
easat-7517	291	23	in	in	ADP
easat-7517	291	24	manufacturing	manufacturing	NOUN
easat-7517	291	25	firms	firm	NOUN
easat-7517	291	26	in	in	ADP
easat-7517	291	27	indonesia	indonesia	PROPN
easat-7517	291	28	,	,	PUNCT
easat-7517	291	29	"	"	PUNCT
easat-7517	291	30	asian	asian	ADJ
easat-7517	291	31	journal	journal	NOUN
easat-7517	291	32	of	of	ADP
easat-7517	291	33	accounting	accounting	NOUN
easat-7517	291	34	research	research	NOUN
easat-7517	291	35	,	,	PUNCT
easat-7517	291	36	vol	vol	NOUN
easat-7517	291	37	.	.	PROPN
easat-7517	292	1	6	6	NUM
easat-7517	292	2	,	,	PUNCT
easat-7517	292	3	no	no	INTJ
easat-7517	292	4	.	.	NOUN
easat-7517	292	5	2	2	NUM
easat-7517	292	6	,	,	PUNCT
easat-7517	292	7	pp	pp	ADJ
easat-7517	292	8	.	.	PUNCT
easat-7517	293	1	152	152	NUM
easat-7517	293	2	-	-	SYM
easat-7517	293	3	164	164	NUM
easat-7517	293	4	,	,	PUNCT
easat-7517	293	5	2021	2021	NUM
easat-7517	293	6	.	.	PUNCT
easat-7517	294	1	https://doi.org/10.1108/ajar-092020-0078	https://doi.org/10.1108/ajar-092020-0078	X
easat-7517	295	1	[	[	X
easat-7517	295	2	2	2	NUM
easat-7517	295	3	]	]	PUNCT
easat-7517	295	4	m.	m.	PROPN
easat-7517	295	5	maffei	maffei	PROPN
easat-7517	295	6	,	,	PUNCT
easat-7517	295	7	c.	c.	PROPN
easat-7517	295	8	fiondella	fiondella	PROPN
easat-7517	295	9	,	,	PUNCT
easat-7517	295	10	c.	c.	PROPN
easat-7517	295	11	zagaria	zagaria	PROPN
easat-7517	295	12	,	,	PUNCT
easat-7517	295	13	and	and	CCONJ
easat-7517	295	14	a.	a.	NOUN
easat-7517	295	15	zampella	zampella	PROPN
easat-7517	295	16	,	,	PUNCT
easat-7517	295	17	"	"	PUNCT
easat-7517	295	18	a	a	DET
easat-7517	295	19	multiple	multiple	ADJ
easat-7517	295	20	discriminant	discriminant	ADJ
easat-7517	295	21	analysis	analysis	NOUN
easat-7517	295	22	of	of	ADP
easat-7517	295	23	the	the	DET
easat-7517	295	24	auditor	auditor	NOUN
easat-7517	295	25	’s	’s	PART
easat-7517	295	26	going	go	VERB
easat-7517	295	27	concern	concern	NOUN
easat-7517	295	28	opinion	opinion	NOUN
easat-7517	295	29	:	:	PUNCT
easat-7517	295	30	the	the	DET
easat-7517	295	31	case	case	NOUN
easat-7517	295	32	of	of	ADP
easat-7517	295	33	audit	audit	NOUN
easat-7517	295	34	opinions	opinion	NOUN
easat-7517	295	35	in	in	ADP
easat-7517	295	36	italy	italy	PROPN
easat-7517	295	37	,	,	PUNCT
easat-7517	295	38	"	"	PUNCT
easat-7517	295	39	meditari	meditari	ADJ
easat-7517	295	40	accountancy	accountancy	NOUN
easat-7517	295	41	research	research	NOUN
easat-7517	295	42	,	,	PUNCT
easat-7517	295	43	vol	vol	NOUN
easat-7517	295	44	.	.	PROPN
easat-7517	295	45	28	28	NUM
easat-7517	295	46	,	,	PUNCT
easat-7517	295	47	no	no	INTJ
easat-7517	295	48	.	.	NOUN
easat-7517	295	49	6	6	NUM
easat-7517	295	50	,	,	PUNCT
easat-7517	295	51	pp	pp	ADJ
easat-7517	295	52	.	.	PUNCT
easat-7517	295	53	1179	1179	NUM
easat-7517	295	54	-	-	SYM
easat-7517	295	55	1208	1208	NUM
easat-7517	295	56	,	,	PUNCT
easat-7517	295	57	2020	2020	NUM
easat-7517	295	58	.	.	PUNCT
easat-7517	296	1	https://doi.org/10.1108/medar-06-2019-0514	https://doi.org/10.1108/medar-06-2019-0514	NOUN
easat-7517	296	2	[	[	X
easat-7517	296	3	3	3	NUM
easat-7517	296	4	]	]	PUNCT
easat-7517	296	5	r.	r.	PROPN
easat-7517	296	6	a.	a.	PROPN
easat-7517	296	7	simamora	simamora	PROPN
easat-7517	296	8	and	and	CCONJ
easat-7517	296	9	h.	h.	PROPN
easat-7517	296	10	hendarjatno	hendarjatno	PROPN
easat-7517	296	11	,	,	PUNCT
easat-7517	296	12	"	"	PUNCT
easat-7517	296	13	the	the	DET
easat-7517	296	14	effects	effect	NOUN
easat-7517	296	15	of	of	ADP
easat-7517	296	16	audit	audit	NOUN
easat-7517	296	17	client	client	NOUN
easat-7517	296	18	tenure	tenure	NOUN
easat-7517	296	19	,	,	PUNCT
easat-7517	296	20	audit	audit	NOUN
easat-7517	296	21	lag	lag	NOUN
easat-7517	296	22	,	,	PUNCT
easat-7517	296	23	opinion	opinion	NOUN
easat-7517	296	24	shopping	shopping	NOUN
easat-7517	296	25	,	,	PUNCT
easat-7517	296	26	liquidity	liquidity	NOUN
easat-7517	296	27	ratio	ratio	NOUN
easat-7517	296	28	,	,	PUNCT
easat-7517	296	29	and	and	CCONJ
easat-7517	296	30	leverage	leverage	NOUN
easat-7517	296	31	to	to	ADP
easat-7517	296	32	the	the	DET
easat-7517	296	33	going	go	VERB
easat-7517	296	34	concern	concern	NOUN
easat-7517	296	35	audit	audit	NOUN
easat-7517	296	36	opinion	opinion	NOUN
easat-7517	296	37	,	,	PUNCT
easat-7517	296	38	"	"	PUNCT
easat-7517	296	39	asian	asian	ADJ
easat-7517	296	40	journal	journal	NOUN
easat-7517	296	41	of	of	ADP
easat-7517	296	42	accounting	accounting	NOUN
easat-7517	296	43	research	research	NOUN
easat-7517	296	44	,	,	PUNCT
easat-7517	296	45	vol	vol	NOUN
easat-7517	296	46	.	.	PROPN
easat-7517	296	47	4	4	NUM
easat-7517	296	48	,	,	PUNCT
easat-7517	296	49	no	no	INTJ
easat-7517	296	50	.	.	NOUN
easat-7517	296	51	1	1	NUM
easat-7517	296	52	,	,	PUNCT
easat-7517	296	53	pp	pp	ADJ
easat-7517	296	54	.	.	PUNCT
easat-7517	297	1	145	145	NUM
easat-7517	297	2	-	-	SYM
easat-7517	297	3	156	156	NUM
easat-7517	297	4	,	,	PUNCT
easat-7517	297	5	2019	2019	NUM
easat-7517	297	6	.	.	PUNCT
easat-7517	298	1	https://doi.org/10.1108/ajar-05-2019-0038	https://doi.org/10.1108/ajar-05-2019-0038	PUNCT
easat-7517	299	1	[	[	X
easat-7517	299	2	4	4	NUM
easat-7517	299	3	]	]	PUNCT
easat-7517	299	4	a.	a.	NOUN
easat-7517	299	5	bahtiar	bahtiar	PROPN
easat-7517	299	6	,	,	PUNCT
easat-7517	299	7	n.	n.	PROPN
easat-7517	299	8	meidawati	meidawati	PROPN
easat-7517	299	9	,	,	PUNCT
easat-7517	299	10	p.	p.	PROPN
easat-7517	299	11	setyono	setyono	PROPN
easat-7517	299	12	,	,	PUNCT
easat-7517	299	13	n.	n.	PROPN
easat-7517	299	14	r.	r.	PROPN
easat-7517	299	15	putri	putri	PROPN
easat-7517	299	16	,	,	PUNCT
easat-7517	299	17	and	and	CCONJ
easat-7517	299	18	r.	r.	PROPN
easat-7517	299	19	hamdani	hamdani	PROPN
easat-7517	299	20	,	,	PUNCT
easat-7517	299	21	"	"	PUNCT
easat-7517	299	22	determinants	determinant	NOUN
easat-7517	299	23	of	of	ADP
easat-7517	299	24	going	go	VERB
easat-7517	299	25	concern	concern	NOUN
easat-7517	299	26	audit	audit	NOUN
easat-7517	299	27	opinion	opinion	NOUN
easat-7517	299	28	:	:	PUNCT
easat-7517	299	29	an	an	DET
easat-7517	299	30	empirical	empirical	ADJ
easat-7517	299	31	study	study	NOUN
easat-7517	299	32	in	in	ADP
easat-7517	299	33	indonesia	indonesia	PROPN
easat-7517	299	34	,	,	PUNCT
easat-7517	299	35	"	"	PUNCT
easat-7517	299	36	jurnal	jurnal	PROPN
easat-7517	299	37	akuntansi	akuntansi	PROPN
easat-7517	299	38	dan	dan	PROPN
easat-7517	299	39	auditing	auditing	PROPN
easat-7517	299	40	indonesia	indonesia	PROPN
easat-7517	299	41	,	,	PUNCT
easat-7517	299	42	vol	vol	NOUN
easat-7517	299	43	.	.	PROPN
easat-7517	299	44	25	25	NUM
easat-7517	299	45	,	,	PUNCT
easat-7517	299	46	no	no	INTJ
easat-7517	299	47	.	.	NOUN
easat-7517	299	48	2	2	NUM
easat-7517	299	49	,	,	PUNCT
easat-7517	299	50	pp	pp	ADJ
easat-7517	299	51	.	.	PUNCT
easat-7517	300	1	183	183	NUM
easat-7517	300	2	-	-	SYM
easat-7517	300	3	193	193	NUM
easat-7517	300	4	,	,	PUNCT
easat-7517	300	5	2021	2021	NUM
easat-7517	300	6	.	.	PUNCT
easat-7517	300	7	https://doi.org/10.20885/jaai.vol25.iss2.art8	https://doi.org/10.20885/jaai.vol25.iss2.art8	NOUN
easat-7517	301	1	[	[	X
easat-7517	301	2	5	5	NUM
easat-7517	301	3	]	]	PUNCT
easat-7517	301	4	m.	m.	NOUN
easat-7517	301	5	a.	a.	PROPN
easat-7517	301	6	geiger	geiger	PROPN
easat-7517	301	7	,	,	PUNCT
easat-7517	301	8	k.	k.	PROPN
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easat-7517	301	10	,	,	PUNCT
easat-7517	301	11	and	and	CCONJ
easat-7517	301	12	d.	d.	PROPN
easat-7517	301	13	v.	v.	PROPN
easat-7517	301	14	rama	rama	PROPN
easat-7517	301	15	,	,	PUNCT
easat-7517	301	16	"	"	PUNCT
easat-7517	301	17	recent	recent	ADJ
easat-7517	301	18	changes	change	NOUN
easat-7517	301	19	in	in	ADP
easat-7517	301	20	the	the	DET
easat-7517	301	21	association	association	NOUN
easat-7517	301	22	between	between	ADP
easat-7517	301	23	bankruptcies	bankruptcy	NOUN
easat-7517	301	24	and	and	CCONJ
easat-7517	301	25	prior	prior	ADJ
easat-7517	301	26	audit	audit	NOUN
easat-7517	301	27	opinions	opinion	NOUN
easat-7517	301	28	,	,	PUNCT
easat-7517	301	29	"	"	PUNCT
easat-7517	301	30	auditing	auditing	NOUN
easat-7517	301	31	:	:	PUNCT
easat-7517	301	32	a	a	DET
easat-7517	301	33	journal	journal	NOUN
easat-7517	301	34	of	of	ADP
easat-7517	301	35	practice	practice	NOUN
easat-7517	301	36	&	&	CCONJ
easat-7517	301	37	theory	theory	NOUN
easat-7517	301	38	,	,	PUNCT
easat-7517	301	39	vol	vol	NOUN
easat-7517	301	40	.	.	PROPN
easat-7517	301	41	24	24	NUM
easat-7517	301	42	,	,	PUNCT
easat-7517	301	43	no	no	INTJ
easat-7517	301	44	.	.	NOUN
easat-7517	301	45	1	1	NUM
easat-7517	301	46	,	,	PUNCT
easat-7517	301	47	pp	pp	ADJ
easat-7517	301	48	.	.	PUNCT
easat-7517	302	1	21	21	NUM
easat-7517	302	2	-	-	SYM
easat-7517	302	3	35	35	NUM
easat-7517	302	4	,	,	PUNCT
easat-7517	302	5	2005	2005	NUM
easat-7517	302	6	.	.	PUNCT
easat-7517	303	1	https://doi.org/10.2308/aud.2005.24.1.21	https://doi.org/10.2308/aud.2005.24.1.21	PROPN
easat-7517	303	2	[	[	X
easat-7517	303	3	6	6	NUM
easat-7517	303	4	]	]	PUNCT
easat-7517	303	5	m.	m.	NOUN
easat-7517	303	6	a.	a.	PROPN
easat-7517	303	7	geiger	geiger	PROPN
easat-7517	303	8	,	,	PUNCT
easat-7517	303	9	i.	i.	PROPN
easat-7517	303	10	g.	g.	PROPN
easat-7517	303	11	basioudis	basioudis	PROPN
easat-7517	303	12	,	,	PUNCT
easat-7517	303	13	and	and	CCONJ
easat-7517	303	14	p.	p.	PROPN
easat-7517	303	15	delange	delange	NOUN
easat-7517	303	16	,	,	PUNCT
easat-7517	303	17	"	"	PUNCT
easat-7517	303	18	the	the	DET
easat-7517	303	19	effect	effect	NOUN
easat-7517	303	20	of	of	ADP
easat-7517	303	21	non	non	ADJ
easat-7517	303	22	-	-	ADJ
easat-7517	303	23	audit	audit	ADJ
easat-7517	303	24	fees	fee	NOUN
easat-7517	303	25	and	and	CCONJ
easat-7517	303	26	industry	industry	NOUN
easat-7517	303	27	specialization	specialization	NOUN
easat-7517	303	28	on	on	ADP
easat-7517	303	29	the	the	DET
easat-7517	303	30	prevalence	prevalence	NOUN
easat-7517	303	31	and	and	CCONJ
easat-7517	303	32	accuracy	accuracy	NOUN
easat-7517	303	33	of	of	ADP
easat-7517	303	34	auditor	auditor	NOUN
easat-7517	303	35	’s	’s	PART
easat-7517	303	36	going	go	VERB
easat-7517	303	37	-	-	PUNCT
easat-7517	303	38	concern	concern	NOUN
easat-7517	303	39	reporting	reporting	NOUN
easat-7517	303	40	decisions	decision	NOUN
easat-7517	303	41	,	,	PUNCT
easat-7517	303	42	"	"	PUNCT
easat-7517	303	43	journal	journal	NOUN
easat-7517	303	44	of	of	ADP
easat-7517	303	45	international	international	ADJ
easat-7517	303	46	accounting	accounting	NOUN
easat-7517	303	47	,	,	PUNCT
easat-7517	303	48	auditing	auditing	NOUN
easat-7517	303	49	and	and	CCONJ
easat-7517	303	50	taxation	taxation	NOUN
easat-7517	303	51	,	,	PUNCT
easat-7517	303	52	vol	vol	NOUN
easat-7517	303	53	.	.	PROPN
easat-7517	303	54	47	47	NUM
easat-7517	303	55	,	,	PUNCT
easat-7517	303	56	p.	p.	NOUN
easat-7517	303	57	100473	100473	NUM
easat-7517	303	58	,	,	PUNCT
easat-7517	303	59	2022	2022	NUM
easat-7517	303	60	.	.	PUNCT
easat-7517	304	1	https://doi.org/10.1016/j.intaccaudtax.2022.100473	https://doi.org/10.1016/j.intaccaudtax.2022.100473	NOUN
easat-7517	305	1	[	[	X
easat-7517	305	2	7	7	X
easat-7517	305	3	]	]	X
easat-7517	305	4	p.	p.	NOUN
easat-7517	305	5	hammond	hammond	PROPN
easat-7517	305	6	,	,	PUNCT
easat-7517	305	7	m.	m.	NOUN
easat-7517	305	8	o.	o.	PROPN
easat-7517	305	9	opoku	opoku	PROPN
easat-7517	305	10	,	,	PUNCT
easat-7517	305	11	p.	p.	NOUN
easat-7517	305	12	a.	a.	NOUN
easat-7517	305	13	kwakwa	kwakwa	PROPN
easat-7517	305	14	,	,	PUNCT
easat-7517	305	15	and	and	CCONJ
easat-7517	305	16	d.	d.	PROPN
easat-7517	305	17	berko	berko	PROPN
easat-7517	305	18	,	,	PUNCT
easat-7517	305	19	"	"	PUNCT
easat-7517	305	20	comparison	comparison	NOUN
easat-7517	305	21	of	of	ADP
easat-7517	305	22	going	go	VERB
easat-7517	305	23	concern	concern	NOUN
easat-7517	305	24	models	model	NOUN
easat-7517	305	25	with	with	ADP
easat-7517	305	26	and	and	CCONJ
easat-7517	305	27	without	without	ADP
easat-7517	305	28	corporate	corporate	ADJ
easat-7517	305	29	governance	governance	NOUN
easat-7517	305	30	,	,	PUNCT
easat-7517	305	31	"	"	PUNCT
easat-7517	305	32	cogent	cogent	NOUN
easat-7517	305	33	business	business	NOUN
easat-7517	305	34	&	&	CCONJ
easat-7517	305	35	management	management	PROPN
easat-7517	305	36	,	,	PUNCT
easat-7517	305	37	vol	vol	NOUN
easat-7517	305	38	.	.	PROPN
easat-7517	305	39	10	10	NUM
easat-7517	305	40	,	,	PUNCT
easat-7517	305	41	no	no	INTJ
easat-7517	305	42	.	.	NOUN
easat-7517	305	43	2	2	NUM
easat-7517	305	44	,	,	PUNCT
easat-7517	305	45	p.	p.	NOUN
easat-7517	305	46	2234152	2234152	NUM
easat-7517	305	47	,	,	PUNCT
easat-7517	305	48	2023	2023	NUM
easat-7517	305	49	.	.	PUNCT
easat-7517	306	1	https://doi.org/10.1080/23311975.2023.2234152	https://doi.org/10.1080/23311975.2023.2234152	X
easat-7517	307	1	[	[	X
easat-7517	307	2	8	8	NUM
easat-7517	307	3	]	]	X
easat-7517	307	4	l.	l.	PROPN
easat-7517	307	5	chapple	chapple	PROPN
easat-7517	307	6	,	,	PUNCT
easat-7517	307	7	p.	p.	PROPN
easat-7517	307	8	kent	kent	PROPN
easat-7517	307	9	,	,	PUNCT
easat-7517	307	10	and	and	CCONJ
easat-7517	307	11	r.	r.	PROPN
easat-7517	307	12	routledge	routledge	PROPN
easat-7517	307	13	,	,	PUNCT
easat-7517	307	14	"	"	PUNCT
easat-7517	307	15	board	board	NOUN
easat-7517	307	16	gender	gender	NOUN
easat-7517	307	17	diversity	diversity	NOUN
easat-7517	307	18	and	and	CCONJ
easat-7517	307	19	going	go	VERB
easat-7517	307	20	concern	concern	NOUN
easat-7517	307	21	audit	audit	NOUN
easat-7517	307	22	opinions	opinion	NOUN
easat-7517	307	23	,	,	PUNCT
easat-7517	307	24	"	"	PUNCT
easat-7517	307	25	working	work	VERB
easat-7517	307	26	paper	paper	NOUN
easat-7517	307	27	,	,	PUNCT
easat-7517	307	28	2012	2012	NUM
easat-7517	307	29	.	.	PUNCT
easat-7517	308	1	[	[	X
easat-7517	308	2	9	9	NUM
easat-7517	308	3	]	]	X
easat-7517	308	4	h.	h.	PROPN
easat-7517	308	5	wijaya	wijaya	PROPN
easat-7517	308	6	and	and	CCONJ
easat-7517	308	7	g.	g.	PROPN
easat-7517	308	8	memarista	memarista	PROPN
easat-7517	308	9	,	,	PUNCT
easat-7517	308	10	"	"	PUNCT
easat-7517	308	11	board	board	NOUN
easat-7517	308	12	size	size	NOUN
easat-7517	308	13	and	and	CCONJ
easat-7517	308	14	firm	firm	ADJ
easat-7517	308	15	performance	performance	NOUN
easat-7517	308	16	:	:	PUNCT
easat-7517	308	17	the	the	DET
easat-7517	308	18	moderating	moderate	VERB
easat-7517	308	19	role	role	NOUN
easat-7517	308	20	of	of	ADP
easat-7517	308	21	female	female	ADJ
easat-7517	308	22	representation	representation	NOUN
easat-7517	308	23	,	,	PUNCT
easat-7517	308	24	"	"	PUNCT
easat-7517	308	25	jurnal	jurnal	ADJ
easat-7517	308	26	akuntansi	akuntansi	PROPN
easat-7517	308	27	dan	dan	PROPN
easat-7517	308	28	keuangan	keuangan	PROPN
easat-7517	308	29	,	,	PUNCT
easat-7517	308	30	vol	vol	NOUN
easat-7517	308	31	.	.	PROPN
easat-7517	308	32	26	26	NUM
easat-7517	308	33	,	,	PUNCT
easat-7517	308	34	no	no	INTJ
easat-7517	308	35	.	.	NOUN
easat-7517	308	36	1	1	NUM
easat-7517	308	37	,	,	PUNCT
easat-7517	308	38	pp	pp	ADJ
easat-7517	308	39	.	.	PUNCT
easat-7517	308	40	18	18	NUM
easat-7517	308	41	-	-	SYM
easat-7517	308	42	28	28	NUM
easat-7517	308	43	,	,	PUNCT
easat-7517	308	44	2024	2024	NUM
easat-7517	308	45	.	.	PUNCT
easat-7517	309	1	https://doi.org/10.9744/jak.26.1.18-28	https://doi.org/10.9744/jak.26.1.18-28	PROPN
easat-7517	310	1	[	[	X
easat-7517	310	2	10	10	NUM
easat-7517	310	3	]	]	X
easat-7517	310	4	n.	n.	NOUN
easat-7517	310	5	hadi	hadi	PROPN
easat-7517	310	6	,	,	PUNCT
easat-7517	310	7	a.	a.	NOUN
easat-7517	310	8	triyani	triyani	PROPN
easat-7517	310	9	,	,	PUNCT
easat-7517	310	10	and	and	CCONJ
easat-7517	310	11	s.	s.	PROPN
easat-7517	310	12	retnoningsih	retnoningsih	PROPN
easat-7517	310	13	,	,	PUNCT
easat-7517	310	14	"	"	PUNCT
easat-7517	310	15	the	the	DET
easat-7517	310	16	board	board	NOUN
easat-7517	310	17	gender	gender	NOUN
easat-7517	310	18	,	,	PUNCT
easat-7517	310	19	audit	audit	NOUN
easat-7517	310	20	committee	committee	NOUN
easat-7517	310	21	features	feature	VERB
easat-7517	310	22	,	,	PUNCT
easat-7517	310	23	and	and	CCONJ
easat-7517	310	24	social	social	ADJ
easat-7517	310	25	disclosure	disclosure	NOUN
easat-7517	310	26	:	:	PUNCT
easat-7517	310	27	corporate	corporate	ADJ
easat-7517	310	28	governance	governance	NOUN
easat-7517	310	29	practices	practice	NOUN
easat-7517	310	30	from	from	ADP
easat-7517	310	31	emerging	emerge	VERB
easat-7517	310	32	markets	market	NOUN
easat-7517	310	33	,	,	PUNCT
easat-7517	310	34	"	"	PUNCT
easat-7517	310	35	journal	journal	NOUN
easat-7517	310	36	of	of	ADP
easat-7517	310	37	governance	governance	NOUN
easat-7517	310	38	and	and	CCONJ
easat-7517	310	39	regulation	regulation	NOUN
easat-7517	310	40	,	,	PUNCT
easat-7517	310	41	vol	vol	NOUN
easat-7517	310	42	.	.	PROPN
easat-7517	310	43	14	14	NUM
easat-7517	310	44	,	,	PUNCT
easat-7517	310	45	no	no	INTJ
easat-7517	310	46	.	.	NOUN
easat-7517	310	47	1	1	NUM
easat-7517	310	48	,	,	PUNCT
easat-7517	310	49	pp	pp	ADJ
easat-7517	310	50	.	.	PUNCT
easat-7517	311	1	64	64	NUM
easat-7517	311	2	–	–	SYM
easat-7517	311	3	74	74	NUM
easat-7517	311	4	,	,	PUNCT
easat-7517	311	5	2025	2025	NUM
easat-7517	311	6	.	.	PUNCT
easat-7517	312	1	https://doi.org/10.22495/jgrv14i1art6	https://doi.org/10.22495/jgrv14i1art6	NOUN
easat-7517	313	1	[	[	X
easat-7517	313	2	11	11	NUM
easat-7517	313	3	]	]	PUNCT
easat-7517	313	4	m.	m.	NOUN
easat-7517	313	5	moradi	moradi	NOUN
easat-7517	313	6	,	,	PUNCT
easat-7517	313	7	a.	a.	NOUN
easat-7517	313	8	abolghasemi	abolghasemi	PROPN
easat-7517	313	9	,	,	PUNCT
easat-7517	313	10	h.	h.	PROPN
easat-7517	313	11	aghaei	aghaei	PROPN
easat-7517	313	12	,	,	PUNCT
easat-7517	313	13	and	and	CCONJ
easat-7517	313	14	s.	s.	PROPN
easat-7517	313	15	dastkhat	dastkhat	PROPN
easat-7517	313	16	ghashti	ghashti	NOUN
easat-7517	313	17	,	,	PUNCT
easat-7517	313	18	"	"	PUNCT
easat-7517	313	19	the	the	DET
easat-7517	313	20	effect	effect	NOUN
easat-7517	313	21	of	of	ADP
easat-7517	313	22	board	board	NOUN
easat-7517	313	23	characteristics	characteristic	NOUN
easat-7517	313	24	on	on	ADP
easat-7517	313	25	modified	modify	VERB
easat-7517	313	26	audit	audit	NOUN
easat-7517	313	27	opinion	opinion	NOUN
easat-7517	313	28	,	,	PUNCT
easat-7517	313	29	"	"	PUNCT
easat-7517	313	30	new	new	ADJ
easat-7517	313	31	applied	apply	VERB
easat-7517	313	32	studies	study	NOUN
easat-7517	313	33	in	in	ADP
easat-7517	313	34	management	management	NOUN
easat-7517	313	35	,	,	PUNCT
easat-7517	313	36	economics	economics	PROPN
easat-7517	313	37	&	&	CCONJ
easat-7517	313	38	accounting	accounting	PROPN
easat-7517	313	39	,	,	PUNCT
easat-7517	313	40	vol	vol	NOUN
easat-7517	313	41	.	.	PROPN
easat-7517	313	42	7	7	NUM
easat-7517	313	43	,	,	PUNCT
easat-7517	313	44	no	no	INTJ
easat-7517	313	45	.	.	NOUN
easat-7517	313	46	1	1	NUM
easat-7517	313	47	,	,	PUNCT
easat-7517	313	48	pp	pp	ADJ
easat-7517	313	49	.	.	PUNCT
easat-7517	313	50	67	67	NUM
easat-7517	313	51	-	-	SYM
easat-7517	313	52	78	78	NUM
easat-7517	313	53	,	,	PUNCT
easat-7517	313	54	2024	2024	NUM
easat-7517	313	55	.	.	PUNCT
easat-7517	314	1	https://doi.org/10.22034/nasmea.2024.181354	https://doi.org/10.22034/nasmea.2024.181354	PROPN
easat-7517	315	1	[	[	X
easat-7517	315	2	12	12	NUM
easat-7517	315	3	]	]	X
easat-7517	315	4	v.	v.	PROPN
easat-7517	315	5	desai	desai	PROPN
easat-7517	315	6	,	,	PUNCT
easat-7517	315	7	r.	r.	PROPN
easat-7517	315	8	desai	desai	PROPN
easat-7517	315	9	,	,	PUNCT
easat-7517	315	10	j.	j.	PROPN
easat-7517	315	11	w.	w.	PROPN
easat-7517	315	12	kim	kim	PROPN
easat-7517	315	13	,	,	PUNCT
easat-7517	315	14	and	and	CCONJ
easat-7517	315	15	k.	k.	PROPN
easat-7517	315	16	raghunandan	raghunandan	PROPN
easat-7517	315	17	,	,	PUNCT
easat-7517	315	18	"	"	PUNCT
easat-7517	315	19	are	be	AUX
easat-7517	315	20	going‐concern	going‐concern	ADJ
easat-7517	315	21	issues	issue	NOUN
easat-7517	315	22	disclosed	disclose	VERB
easat-7517	315	23	in	in	ADP
easat-7517	315	24	audit	audit	NOUN
easat-7517	315	25	reports	report	NOUN
easat-7517	315	26	associated	associate	VERB
easat-7517	315	27	with	with	ADP
easat-7517	315	28	subsequent	subsequent	ADJ
easat-7517	315	29	bankruptcy	bankruptcy	NOUN
easat-7517	315	30	?	?	PUNCT
easat-7517	316	1	evidence	evidence	NOUN
easat-7517	316	2	from	from	ADP
easat-7517	316	3	the	the	DET
easat-7517	316	4	united	united	PROPN
easat-7517	316	5	states	states	PROPN
easat-7517	316	6	,	,	PUNCT
easat-7517	316	7	"	"	PUNCT
easat-7517	316	8	international	international	ADJ
easat-7517	316	9	journal	journal	NOUN
easat-7517	316	10	of	of	ADP
easat-7517	316	11	auditing	auditing	NOUN
easat-7517	316	12	,	,	PUNCT
easat-7517	316	13	vol	vol	NOUN
easat-7517	316	14	.	.	PROPN
easat-7517	316	15	24	24	NUM
easat-7517	316	16	,	,	PUNCT
easat-7517	316	17	no	no	INTJ
easat-7517	316	18	.	.	NOUN
easat-7517	316	19	1	1	NUM
easat-7517	316	20	,	,	PUNCT
easat-7517	316	21	pp	pp	ADJ
easat-7517	316	22	.	.	PUNCT
easat-7517	317	1	131	131	NUM
easat-7517	317	2	-	-	SYM
easat-7517	317	3	144	144	NUM
easat-7517	317	4	,	,	PUNCT
easat-7517	317	5	2020	2020	NUM
easat-7517	317	6	.	.	PUNCT
easat-7517	317	7	https://doi.org/10.1111/ijau.12183	https://doi.org/10.1111/ijau.12183	X
easat-7517	318	1	[	[	X
easat-7517	318	2	13	13	NUM
easat-7517	318	3	]	]	PUNCT
easat-7517	318	4	k.	k.	PROPN
easat-7517	318	5	a.	a.	PROPN
easat-7517	318	6	koerniawan	koerniawan	PROPN
easat-7517	318	7	,	,	PUNCT
easat-7517	318	8	n.	n.	PROPN
easat-7517	318	9	n.	n.	PROPN
easat-7517	318	10	afiah	afiah	PROPN
easat-7517	318	11	,	,	PUNCT
easat-7517	318	12	m.	m.	NOUN
easat-7517	318	13	sueb	sueb	NOUN
easat-7517	318	14	,	,	PUNCT
easat-7517	318	15	and	and	CCONJ
easat-7517	318	16	j.	j.	PROPN
easat-7517	318	17	suprijadi	suprijadi	PROPN
easat-7517	318	18	,	,	PUNCT
easat-7517	318	19	"	"	PUNCT
easat-7517	318	20	fraud	fraud	NOUN
easat-7517	318	21	deterrence	deterrence	NOUN
easat-7517	318	22	:	:	PUNCT
easat-7517	318	23	the	the	DET
easat-7517	318	24	management	management	NOUN
easat-7517	318	25	’s	’s	PART
easat-7517	318	26	intention	intention	NOUN
easat-7517	318	27	in	in	ADP
easat-7517	318	28	using	use	VERB
easat-7517	318	29	fcp	fcp	PROPN
easat-7517	318	30	,	,	PUNCT
easat-7517	318	31	"	"	PUNCT
easat-7517	318	32	quality	quality	NOUN
easat-7517	318	33	-	-	PUNCT
easat-7517	318	34	access	access	NOUN
easat-7517	318	35	to	to	ADP
easat-7517	318	36	success	success	NOUN
easat-7517	318	37	,	,	PUNCT
easat-7517	318	38	vol	vol	NOUN
easat-7517	318	39	.	.	PROPN
easat-7517	319	1	23	23	NUM
easat-7517	319	2	,	,	PUNCT
easat-7517	320	1	no	no	INTJ
easat-7517	320	2	.	.	NOUN
easat-7517	320	3	190	190	NUM
easat-7517	320	4	,	,	PUNCT
easat-7517	320	5	pp	pp	ADJ
easat-7517	320	6	.	.	PUNCT
easat-7517	321	1	292	292	NUM
easat-7517	321	2	-	-	SYM
easat-7517	321	3	301	301	NUM
easat-7517	321	4	,	,	PUNCT
easat-7517	321	5	2022	2022	NUM
easat-7517	321	6	.	.	PUNCT
easat-7517	321	7	https://doi.org/10.47750/qas/23.190.31	https://doi.org/10.47750/qas/23.190.31	PROPN
easat-7517	322	1	[	[	X
easat-7517	322	2	14	14	NUM
easat-7517	322	3	]	]	PUNCT
easat-7517	322	4	k.	k.	PROPN
easat-7517	322	5	a.	a.	PROPN
easat-7517	322	6	koerniawan	koerniawan	PROPN
easat-7517	322	7	,	,	PUNCT
easat-7517	322	8	g.	g.	PROPN
easat-7517	322	9	t.	t.	PROPN
easat-7517	322	10	murti	murti	PROPN
easat-7517	322	11	,	,	PUNCT
easat-7517	322	12	r.	r.	PROPN
easat-7517	322	13	s.	s.	PROPN
easat-7517	322	14	saraswati	saraswati	PROPN
easat-7517	322	15	,	,	PUNCT
easat-7517	322	16	and	and	CCONJ
easat-7517	322	17	h.	h.	PROPN
easat-7517	322	18	hilda	hilda	PROPN
easat-7517	322	19	,	,	PUNCT
easat-7517	322	20	"	"	PUNCT
easat-7517	322	21	assessing	assess	VERB
easat-7517	322	22	fraud	fraud	NOUN
easat-7517	322	23	deterrence	deterrence	NOUN
easat-7517	322	24	in	in	ADP
easat-7517	322	25	private	private	ADJ
easat-7517	322	26	health	health	NOUN
easat-7517	322	27	clinics	clinic	NOUN
easat-7517	322	28	:	:	PUNCT
easat-7517	322	29	policy	policy	NOUN
easat-7517	322	30	implications	implication	NOUN
easat-7517	322	31	from	from	ADP
easat-7517	322	32	west	west	PROPN
easat-7517	322	33	java	java	PROPN
easat-7517	322	34	,	,	PUNCT
easat-7517	322	35	"	"	PUNCT
easat-7517	322	36	jurnal	jurnal	ADJ
easat-7517	322	37	reviu	reviu	PROPN
easat-7517	322	38	akuntansi	akuntansi	PROPN
easat-7517	322	39	dan	dan	PROPN
easat-7517	322	40	keuangan	keuangan	PROPN
easat-7517	322	41	,	,	PUNCT
easat-7517	322	42	vol	vol	NOUN
easat-7517	322	43	.	.	PROPN
easat-7517	322	44	14	14	NUM
easat-7517	322	45	,	,	PUNCT
easat-7517	322	46	no	no	INTJ
easat-7517	322	47	.	.	NOUN
easat-7517	322	48	2	2	NUM
easat-7517	322	49	,	,	PUNCT
easat-7517	322	50	pp	pp	ADJ
easat-7517	322	51	.	.	PUNCT
easat-7517	323	1	350	350	NUM
easat-7517	323	2	-	-	SYM
easat-7517	323	3	379	379	NUM
easat-7517	323	4	,	,	PUNCT
easat-7517	323	5	2024	2024	NUM
easat-7517	323	6	.	.	PUNCT
easat-7517	324	1	https://doi.org/10.22219/jrak.v14i2.32903	https://doi.org/10.22219/jrak.v14i2.32903	NOUN
easat-7517	325	1	[	[	X
easat-7517	325	2	15	15	NUM
easat-7517	325	3	]	]	X
easat-7517	325	4	k.	k.	PROPN
easat-7517	325	5	a.	a.	PROPN
easat-7517	325	6	koerniawan	koerniawan	PROPN
easat-7517	325	7	,	,	PUNCT
easat-7517	325	8	d.	d.	PROPN
easat-7517	325	9	n.	n.	PROPN
easat-7517	325	10	triyanto	triyanto	PROPN
easat-7517	325	11	,	,	PUNCT
easat-7517	325	12	d.	d.	PROPN
easat-7517	325	13	wahyuni	wahyuni	PROPN
easat-7517	325	14	,	,	PUNCT
easat-7517	325	15	and	and	CCONJ
easat-7517	325	16	a.	a.	PROPN
easat-7517	325	17	l.	l.	PROPN
easat-7517	325	18	farida	farida	PROPN
easat-7517	325	19	,	,	PUNCT
easat-7517	325	20	"	"	PUNCT
easat-7517	325	21	fraud	fraud	NOUN
easat-7517	325	22	deterrence	deterrence	NOUN
easat-7517	325	23	propellers	propeller	NOUN
easat-7517	325	24	for	for	ADP
easat-7517	325	25	internal	internal	ADJ
easat-7517	325	26	control	control	NOUN
easat-7517	325	27	quality	quality	NOUN
easat-7517	325	28	improvement	improvement	NOUN
easat-7517	325	29	,	,	PUNCT
easat-7517	325	30	"	"	PUNCT
easat-7517	325	31	calitatea	calitatea	NOUN
easat-7517	325	32	,	,	PUNCT
easat-7517	325	33	vol	vol	NOUN
easat-7517	325	34	.	.	PROPN
easat-7517	325	35	25	25	NUM
easat-7517	325	36	,	,	PUNCT
easat-7517	325	37	no	no	INTJ
easat-7517	325	38	.	.	NOUN
easat-7517	325	39	203	203	NUM
easat-7517	325	40	,	,	PUNCT
easat-7517	325	41	pp	pp	ADJ
easat-7517	325	42	.	.	PUNCT
easat-7517	326	1	69	69	NUM
easat-7517	326	2	-	-	SYM
easat-7517	326	3	82	82	NUM
easat-7517	326	4	,	,	PUNCT
easat-7517	326	5	2024	2024	NUM
easat-7517	326	6	.	.	PUNCT
easat-7517	327	1	https://doi.org/10.47750/qas/25.203.08	https://doi.org/10.47750/qas/25.203.08	PROPN
easat-7517	328	1	[	[	X
easat-7517	328	2	16	16	NUM
easat-7517	328	3	]	]	PUNCT
easat-7517	328	4	w.	w.	PROPN
easat-7517	328	5	h.	h.	PROPN
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easat-7517	328	8	m.	m.	PROPN
easat-7517	328	9	c.	c.	PROPN
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easat-7517	328	11	"	"	PUNCT
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easat-7517	328	18	:	:	PUNCT
easat-7517	328	19	managerial	managerial	ADJ
easat-7517	328	20	behavior	behavior	NOUN
easat-7517	328	21	,	,	PUNCT
easat-7517	328	22	agency	agency	NOUN
easat-7517	328	23	costs	cost	NOUN
easat-7517	328	24	and	and	CCONJ
easat-7517	328	25	ownership	ownership	NOUN
easat-7517	328	26	structure	structure	NOUN
easat-7517	328	27	,	,	PUNCT
easat-7517	328	28	"	"	PUNCT
easat-7517	328	29	journal	journal	NOUN
easat-7517	328	30	of	of	ADP
easat-7517	328	31	financial	financial	ADJ
easat-7517	328	32	economics	economic	NOUN
easat-7517	328	33	,	,	PUNCT
easat-7517	328	34	vol	vol	NOUN
easat-7517	328	35	.	.	PROPN
easat-7517	328	36	3	3	NUM
easat-7517	328	37	,	,	PUNCT
easat-7517	328	38	no	no	INTJ
easat-7517	328	39	.	.	NOUN
easat-7517	328	40	4	4	NUM
easat-7517	328	41	,	,	PUNCT
easat-7517	328	42	pp	pp	ADJ
easat-7517	328	43	.	.	PUNCT
easat-7517	329	1	305–360	305–360	NUM
easat-7517	329	2	,	,	PUNCT
easat-7517	329	3	1976	1976	NUM
easat-7517	329	4	.	.	PUNCT
easat-7517	330	1	1https://doi.org/10.1016/0304-405x(76)90026-x	1https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-7517	331	1	[	[	X
easat-7517	331	2	17	17	NUM
easat-7517	331	3	]	]	PUNCT
easat-7517	331	4	k.	k.	PROPN
easat-7517	331	5	m.	m.	PROPN
easat-7517	331	6	eisenhardt	eisenhardt	PROPN
easat-7517	331	7	,	,	PUNCT
easat-7517	331	8	"	"	PUNCT
easat-7517	331	9	agency	agency	NOUN
easat-7517	331	10	theory	theory	NOUN
easat-7517	331	11	:	:	PUNCT
easat-7517	331	12	an	an	DET
easat-7517	331	13	assessment	assessment	NOUN
easat-7517	331	14	and	and	CCONJ
easat-7517	331	15	review	review	NOUN
easat-7517	331	16	,	,	PUNCT
easat-7517	331	17	"	"	PUNCT
easat-7517	331	18	academy	academy	NOUN
easat-7517	331	19	of	of	ADP
easat-7517	331	20	management	management	PROPN
easat-7517	331	21	review	review	PROPN
easat-7517	331	22	,	,	PUNCT
easat-7517	331	23	vol	vol	NOUN
easat-7517	331	24	.	.	PROPN
easat-7517	331	25	14	14	NUM
easat-7517	331	26	,	,	PUNCT
easat-7517	331	27	no	no	INTJ
easat-7517	331	28	.	.	NOUN
easat-7517	331	29	1	1	NUM
easat-7517	331	30	,	,	PUNCT
easat-7517	331	31	pp	pp	ADJ
easat-7517	331	32	.	.	PUNCT
easat-7517	331	33	5774	5774	NUM
easat-7517	331	34	,	,	PUNCT
easat-7517	331	35	1989	1989	NUM
easat-7517	331	36	.	.	PUNCT
easat-7517	332	1	[	[	X
easat-7517	332	2	18	18	NUM
easat-7517	332	3	]	]	PUNCT
easat-7517	332	4	m.	m.	NOUN
easat-7517	332	5	spence	spence	NOUN
easat-7517	332	6	,	,	PUNCT
easat-7517	332	7	"	"	PUNCT
easat-7517	332	8	l	l	NOUN
easat-7517	332	9	the	the	DET
easat-7517	332	10	mit	mit	PROPN
easat-7517	332	11	press	press	NOUN
easat-7517	332	12	,	,	PUNCT
easat-7517	332	13	"	"	PUNCT
easat-7517	332	14	the	the	DET
easat-7517	332	15	quarterly	quarterly	ADJ
easat-7517	332	16	journal	journal	NOUN
easat-7517	332	17	of	of	ADP
easat-7517	332	18	economics	economic	NOUN
easat-7517	332	19	,	,	PUNCT
easat-7517	332	20	vol	vol	NOUN
easat-7517	332	21	.	.	PROPN
easat-7517	332	22	87	87	NUM
easat-7517	332	23	,	,	PUNCT
easat-7517	332	24	no	no	INTJ
easat-7517	332	25	.	.	NOUN
easat-7517	332	26	3	3	NUM
easat-7517	332	27	,	,	PUNCT
easat-7517	332	28	pp	pp	ADJ
easat-7517	332	29	.	.	PUNCT
easat-7517	333	1	355	355	NUM
easat-7517	333	2	-	-	SYM
easat-7517	333	3	374	374	NUM
easat-7517	333	4	,	,	PUNCT
easat-7517	333	5	1973	1973	NUM
easat-7517	333	6	.	.	PUNCT
easat-7517	334	1	[	[	X
easat-7517	334	2	19	19	NUM
easat-7517	334	3	]	]	PUNCT
easat-7517	334	4	z.	z.	PROPN
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easat-7517	334	11	.	.	PUNCT
easat-7517	335	1	indonesia	indonesia	PROPN
easat-7517	335	2	:	:	PUNCT
easat-7517	335	3	pt	pt	PROPN
easat-7517	335	4	.	.	PROPN
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easat-7517	335	6	publishing	publishing	PROPN
easat-7517	335	7	indonesia	indonesia	PROPN
easat-7517	335	8	,	,	PUNCT
easat-7517	335	9	2024	2024	NUM
easat-7517	335	10	.	.	PUNCT
easat-7517	336	1	[	[	X
easat-7517	336	2	20	20	NUM
easat-7517	336	3	]	]	X
easat-7517	336	4	international	international	ADJ
easat-7517	336	5	auditing	auditing	NOUN
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easat-7517	336	7	assurance	assurance	NOUN
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easat-7517	336	9	board	board	NOUN
easat-7517	336	10	,	,	PUNCT
easat-7517	336	11	international	international	ADJ
easat-7517	336	12	auditing	auditing	NOUN
easat-7517	336	13	and	and	CCONJ
easat-7517	336	14	assurance	assurance	NOUN
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easat-7517	336	16	board	board	PROPN
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easat-7517	336	18	of	of	ADP
easat-7517	336	19	international	international	ADJ
easat-7517	336	20	quality	quality	NOUN
easat-7517	336	21	control	control	NOUN
easat-7517	336	22	,	,	PUNCT
easat-7517	336	23	auditing	auditing	NOUN
easat-7517	336	24	,	,	PUNCT
easat-7517	336	25	review	review	NOUN
easat-7517	336	26	,	,	PUNCT
easat-7517	336	27	other	other	ADJ
easat-7517	336	28	assurance	assurance	NOUN
easat-7517	336	29	,	,	PUNCT
easat-7517	336	30	and	and	CCONJ
easat-7517	336	31	related	related	ADJ
easat-7517	336	32	services	service	NOUN
easat-7517	336	33	pronouncements	pronouncement	NOUN
easat-7517	336	34	.	.	PUNCT
easat-7517	337	1	indonasia	indonasia	NOUN
easat-7517	337	2	:	:	PUNCT
easat-7517	337	3	international	international	ADJ
easat-7517	337	4	auditing	auditing	NOUN
easat-7517	337	5	and	and	CCONJ
easat-7517	337	6	assurance	assurance	NOUN
easat-7517	337	7	standards	standard	NOUN
easat-7517	337	8	board	board	NOUN
easat-7517	337	9	,	,	PUNCT
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easat-7517	337	11	.	.	PUNCT
easat-7517	338	1	[	[	X
easat-7517	338	2	21	21	NUM
easat-7517	338	3	]	]	X
easat-7517	338	4	iaasb	iaasb	NOUN
easat-7517	338	5	,	,	PUNCT
easat-7517	338	6	"	"	PUNCT
easat-7517	338	7	international	international	ADJ
easat-7517	338	8	standard	standard	NOUN
easat-7517	338	9	on	on	ADP
easat-7517	338	10	auditing	audit	VERB
easat-7517	338	11	570	570	NUM
easat-7517	338	12	(	(	PUNCT
easat-7517	338	13	revised	revise	VERB
easat-7517	338	14	)	)	PUNCT
easat-7517	338	15	going	go	VERB
easat-7517	338	16	concern	concern	NOUN
easat-7517	338	17	(	(	PUNCT
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easat-7517	338	30	2016	2016	NUM
easat-7517	338	31	)	)	PUNCT
easat-7517	338	32	,	,	PUNCT
easat-7517	338	33	"	"	PUNCT
easat-7517	338	34	vol	vol	NOUN
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easat-7517	338	36	570	570	NUM
easat-7517	338	37	,	,	PUNCT
easat-7517	338	38	retrieved	retrieve	VERB
easat-7517	338	39	:	:	PUNCT
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easat-7517	338	41	,	,	PUNCT
easat-7517	338	42	.	.	PUNCT
easat-7517	339	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
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easat-7517	341	1	https://doi.org/10.22034/nasmea.2024.181354	https://doi.org/10.22034/nasmea.2024.181354	PROPN
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easat-7517	341	17	-	-	SYM
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easat-7517	342	6	:	:	SYM
easat-7517	342	7	2549	2549	NUM
easat-7517	342	8	-	-	SYM
easat-7517	342	9	2564	2564	NUM
easat-7517	342	10	,	,	PUNCT
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easat-7517	342	13	:	:	PUNCT
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easat-7517	343	2	22	22	NUM
easat-7517	343	3	]	]	PUNCT
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easat-7517	343	7	and	and	CCONJ
easat-7517	343	8	m.	m.	PROPN
easat-7517	343	9	b.	b.	PROPN
easat-7517	343	10	platt	platt	PROPN
easat-7517	343	11	,	,	PUNCT
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easat-7517	343	15	financial	financial	ADJ
easat-7517	343	16	distress	distress	NOUN
easat-7517	343	17	:	:	PUNCT
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easat-7517	343	21	-	-	PUNCT
easat-7517	343	22	based	base	VERB
easat-7517	343	23	sample	sample	NOUN
easat-7517	343	24	bias	bias	NOUN
easat-7517	343	25	,	,	PUNCT
easat-7517	343	26	"	"	PUNCT
easat-7517	343	27	journal	journal	NOUN
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easat-7517	343	30	and	and	CCONJ
easat-7517	343	31	finance	finance	NOUN
easat-7517	343	32	,	,	PUNCT
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easat-7517	343	34	.	.	PROPN
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easat-7517	343	36	,	,	PUNCT
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easat-7517	343	38	.	.	NOUN
easat-7517	343	39	2	2	NUM
easat-7517	343	40	,	,	PUNCT
easat-7517	343	41	pp	pp	ADJ
easat-7517	343	42	.	.	PUNCT
easat-7517	344	1	184	184	NUM
easat-7517	344	2	-	-	SYM
easat-7517	344	3	199	199	NUM
easat-7517	344	4	,	,	PUNCT
easat-7517	344	5	2002	2002	NUM
easat-7517	344	6	.	.	PUNCT
easat-7517	345	1	[	[	X
easat-7517	345	2	23	23	NUM
easat-7517	345	3	]	]	PUNCT
easat-7517	345	4	a.	a.	NOUN
easat-7517	345	5	i.	i.	PROPN
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easat-7517	345	8	and	and	CCONJ
easat-7517	345	9	a.	a.	PROPN
easat-7517	345	10	m.	m.	PROPN
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easat-7517	345	12	,	,	PUNCT
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easat-7517	345	14	enhancing	enhance	VERB
easat-7517	345	15	financial	financial	ADJ
easat-7517	345	16	distress	distress	NOUN
easat-7517	345	17	prediction	prediction	NOUN
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easat-7517	345	21	whisper	whisper	NOUN
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easat-7517	345	26	,	,	PUNCT
easat-7517	345	27	"	"	PUNCT
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easat-7517	345	32	:	:	PUNCT
easat-7517	345	33	technology	technology	NOUN
easat-7517	345	34	,	,	PUNCT
easat-7517	345	35	market	market	NOUN
easat-7517	345	36	,	,	PUNCT
easat-7517	345	37	and	and	CCONJ
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easat-7517	345	39	,	,	PUNCT
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easat-7517	345	41	.	.	PROPN
easat-7517	346	1	10	10	NUM
easat-7517	346	2	,	,	PUNCT
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easat-7517	346	5	3	3	NUM
easat-7517	346	6	,	,	PUNCT
easat-7517	346	7	p.	p.	NOUN
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easat-7517	346	9	,	,	PUNCT
easat-7517	346	10	2024	2024	NUM
easat-7517	346	11	.	.	PUNCT
easat-7517	347	1	https://doi.org/10.1016/j.joitmc.2024.100344	https://doi.org/10.1016/j.joitmc.2024.100344	NOUN
easat-7517	347	2	[	[	X
easat-7517	347	3	24	24	NUM
easat-7517	347	4	]	]	PUNCT
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easat-7517	347	10	a.	a.	PROPN
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easat-7517	347	25	jurnal	jurnal	PROPN
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easat-7517	347	29	,	,	PUNCT
easat-7517	347	30	vol	vol	NOUN
easat-7517	347	31	.	.	PROPN
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easat-7517	347	33	,	,	PUNCT
easat-7517	347	34	no	no	INTJ
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easat-7517	347	36	2	2	NUM
easat-7517	347	37	,	,	PUNCT
easat-7517	347	38	pp	pp	ADJ
easat-7517	347	39	.	.	PUNCT
easat-7517	348	1	165	165	NUM
easat-7517	348	2	-	-	SYM
easat-7517	348	3	179	179	NUM
easat-7517	348	4	,	,	PUNCT
easat-7517	348	5	2021	2021	NUM
easat-7517	348	6	.	.	PUNCT
easat-7517	349	1	https://doi.org/10.25273/jap.v10i2.8982	https://doi.org/10.25273/jap.v10i2.8982	PROPN
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easat-7517	349	3	25	25	NUM
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easat-7517	349	26	journal	journal	NOUN
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easat-7517	349	31	vol	vol	NOUN
easat-7517	349	32	.	.	PROPN
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easat-7517	349	34	,	,	PUNCT
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easat-7517	349	38	,	,	PUNCT
easat-7517	349	39	pp	pp	ADJ
easat-7517	349	40	.	.	PUNCT
easat-7517	349	41	291	291	NUM
easat-7517	349	42	-	-	SYM
easat-7517	349	43	309	309	NUM
easat-7517	349	44	,	,	PUNCT
easat-7517	349	45	2009	2009	NUM
easat-7517	349	46	.	.	PUNCT
easat-7517	350	1	https://doi.org/10.1016/j.jfineco.2008.10.007	https://doi.org/10.1016/j.jfineco.2008.10.007	PROPN
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easat-7517	350	3	26	26	NUM
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easat-7517	350	5	q.	q.	PROPN
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easat-7517	350	12	h.	h.	PROPN
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easat-7517	350	19	and	and	CCONJ
easat-7517	350	20	m.	m.	PROPN
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easat-7517	350	38	journal	journal	NOUN
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easat-7517	351	2	,	,	PUNCT
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easat-7517	351	6	,	,	PUNCT
easat-7517	351	7	pp	pp	ADJ
easat-7517	351	8	.	.	PUNCT
easat-7517	352	1	1604	1604	NUM
easat-7517	352	2	-	-	SYM
easat-7517	352	3	1633	1633	NUM
easat-7517	352	4	,	,	PUNCT
easat-7517	352	5	2021	2021	NUM
easat-7517	352	6	.	.	PUNCT
easat-7517	353	1	https://doi.org/10.1108/ijoem-10-2019-0818	https://doi.org/10.1108/ijoem-10-2019-0818	NOUN
easat-7517	354	1	[	[	X
easat-7517	354	2	27	27	NUM
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easat-7517	354	12	and	and	CCONJ
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easat-7517	354	18	corporate	corporate	ADJ
easat-7517	354	19	governance	governance	NOUN
easat-7517	354	20	,	,	PUNCT
easat-7517	354	21	board	board	NOUN
easat-7517	354	22	diversity	diversity	NOUN
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easat-7517	354	24	and	and	CCONJ
easat-7517	354	25	firm	firm	ADJ
easat-7517	354	26	value	value	NOUN
easat-7517	354	27	,	,	PUNCT
easat-7517	354	28	"	"	PUNCT
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easat-7517	354	31	,	,	PUNCT
easat-7517	354	32	vol	vol	NOUN
easat-7517	354	33	.	.	PROPN
easat-7517	354	34	38	38	NUM
easat-7517	354	35	,	,	PUNCT
easat-7517	354	36	no	no	INTJ
easat-7517	354	37	.	.	NOUN
easat-7517	354	38	1	1	NUM
easat-7517	354	39	,	,	PUNCT
easat-7517	354	40	pp	pp	ADJ
easat-7517	354	41	.	.	PUNCT
easat-7517	355	1	33	33	NUM
easat-7517	355	2	-	-	SYM
easat-7517	355	3	53	53	NUM
easat-7517	355	4	,	,	PUNCT
easat-7517	355	5	2003	2003	NUM
easat-7517	355	6	.	.	PUNCT
easat-7517	356	1	https://doi.org/10.1111/1540-6288.00034	https://doi.org/10.1111/1540-6288.00034	VERB
easat-7517	357	1	[	[	X
easat-7517	357	2	28	28	NUM
easat-7517	357	3	]	]	X
easat-7517	357	4	s.	s.	PROPN
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easat-7517	357	6	,	,	PUNCT
easat-7517	357	7	r.	r.	PROPN
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easat-7517	357	10	and	and	CCONJ
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easat-7517	357	19	boards	board	NOUN
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easat-7517	357	21	a	a	DET
easat-7517	357	22	review	review	NOUN
easat-7517	357	23	and	and	CCONJ
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easat-7517	357	30	:	:	PUNCT
easat-7517	357	31	an	an	DET
easat-7517	357	32	international	international	ADJ
easat-7517	357	33	review	review	NOUN
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easat-7517	357	35	vol	vol	NOUN
easat-7517	357	36	.	.	PROPN
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easat-7517	357	38	,	,	PUNCT
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easat-7517	357	41	3	3	NUM
easat-7517	357	42	,	,	PUNCT
easat-7517	357	43	pp	pp	ADJ
easat-7517	357	44	.	.	PUNCT
easat-7517	357	45	320	320	NUM
easat-7517	357	46	-	-	SYM
easat-7517	357	47	337	337	NUM
easat-7517	357	48	,	,	PUNCT
easat-7517	357	49	2009	2009	NUM
easat-7517	357	50	.	.	PUNCT
easat-7517	358	1	https://doi.org/10.1111/j.14678683.2009.00742.x	https://doi.org/10.1111/j.14678683.2009.00742.x	X
easat-7517	359	1	[	[	X
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easat-7517	359	3	]	]	PUNCT
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easat-7517	359	5	m.	m.	PROPN
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easat-7517	359	7	,	,	PUNCT
easat-7517	359	8	b.	b.	PROPN
easat-7517	359	9	srinidhi	srinidhi	PROPN
easat-7517	359	10	,	,	PUNCT
easat-7517	359	11	f.	f.	PROPN
easat-7517	359	12	a.	a.	PROPN
easat-7517	359	13	gul	gul	PROPN
easat-7517	359	14	,	,	PUNCT
easat-7517	359	15	and	and	CCONJ
easat-7517	359	16	j.	j.	PROPN
easat-7517	359	17	s.	s.	PROPN
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easat-7517	359	19	,	,	PUNCT
easat-7517	359	20	"	"	PUNCT
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easat-7517	359	22	gender	gender	NOUN
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easat-7517	359	24	,	,	PUNCT
easat-7517	359	25	auditor	auditor	NOUN
easat-7517	359	26	fees	fee	NOUN
easat-7517	359	27	,	,	PUNCT
easat-7517	359	28	and	and	CCONJ
easat-7517	359	29	auditor	auditor	NOUN
easat-7517	359	30	choice	choice	NOUN
easat-7517	359	31	,	,	PUNCT
easat-7517	359	32	"	"	PUNCT
easat-7517	359	33	contemporary	contemporary	ADJ
easat-7517	359	34	accounting	accounting	NOUN
easat-7517	359	35	research	research	NOUN
easat-7517	359	36	,	,	PUNCT
easat-7517	359	37	vol	vol	NOUN
easat-7517	359	38	.	.	PROPN
easat-7517	359	39	34	34	NUM
easat-7517	359	40	,	,	PUNCT
easat-7517	359	41	no	no	INTJ
easat-7517	359	42	.	.	NOUN
easat-7517	359	43	3	3	NUM
easat-7517	359	44	,	,	PUNCT
easat-7517	359	45	pp	pp	ADJ
easat-7517	359	46	.	.	PUNCT
easat-7517	360	1	1681	1681	NUM
easat-7517	360	2	-	-	SYM
easat-7517	360	3	1714	1714	NUM
easat-7517	360	4	,	,	PUNCT
easat-7517	360	5	2017	2017	NUM
easat-7517	360	6	.	.	PUNCT
easat-7517	361	1	https://doi.org/10.1111/1911-3846.12313	https://doi.org/10.1111/1911-3846.12313	PROPN
easat-7517	362	1	[	[	X
easat-7517	362	2	30	30	NUM
easat-7517	362	3	]	]	PUNCT
easat-7517	362	4	a.	a.	NOUN
easat-7517	362	5	tessema	tessema	NOUN
easat-7517	362	6	,	,	PUNCT
easat-7517	362	7	a.	a.	PROPN
easat-7517	362	8	ahmed	ahmed	PROPN
easat-7517	362	9	,	,	PUNCT
easat-7517	362	10	and	and	CCONJ
easat-7517	362	11	m.	m.	PROPN
easat-7517	362	12	k.	k.	PROPN
easat-7517	363	1	zahir	zahir	PROPN
easat-7517	363	2	-	-	PROPN
easat-7517	363	3	ul	ul	INTJ
easat-7517	363	4	-	-	PUNCT
easat-7517	363	5	hassan	hassan	ADJ
easat-7517	363	6	,	,	PUNCT
easat-7517	363	7	"	"	PUNCT
easat-7517	363	8	board	board	NOUN
easat-7517	363	9	gender	gender	NOUN
easat-7517	363	10	diversity	diversity	NOUN
easat-7517	363	11	,	,	PUNCT
easat-7517	363	12	audit	audit	NOUN
easat-7517	363	13	quality	quality	NOUN
easat-7517	363	14	,	,	PUNCT
easat-7517	363	15	and	and	CCONJ
easat-7517	363	16	the	the	DET
easat-7517	363	17	moderating	moderate	VERB
easat-7517	363	18	role	role	NOUN
easat-7517	363	19	of	of	ADP
easat-7517	363	20	political	political	ADJ
easat-7517	363	21	connections	connection	NOUN
easat-7517	363	22	:	:	PUNCT
easat-7517	363	23	evidence	evidence	NOUN
easat-7517	363	24	from	from	ADP
easat-7517	363	25	the	the	DET
easat-7517	363	26	gulf	gulf	PROPN
easat-7517	363	27	co	co	PROPN
easat-7517	363	28	-	-	PROPN
easat-7517	363	29	operation	operation	ADJ
easat-7517	363	30	council	council	NOUN
easat-7517	363	31	countries	country	NOUN
easat-7517	363	32	(	(	PUNCT
easat-7517	363	33	gcc	gcc	NOUN
easat-7517	363	34	)	)	PUNCT
easat-7517	363	35	,	,	PUNCT
easat-7517	363	36	"	"	PUNCT
easat-7517	363	37	international	international	ADJ
easat-7517	363	38	journal	journal	NOUN
easat-7517	363	39	of	of	ADP
easat-7517	363	40	accounting	accounting	PROPN
easat-7517	363	41	&	&	CCONJ
easat-7517	363	42	information	information	NOUN
easat-7517	363	43	management	management	PROPN
easat-7517	363	44	,	,	PUNCT
easat-7517	363	45	vol	vol	NOUN
easat-7517	363	46	.	.	PROPN
easat-7517	363	47	32	32	NUM
easat-7517	363	48	,	,	PUNCT
easat-7517	363	49	no	no	INTJ
easat-7517	363	50	.	.	NOUN
easat-7517	363	51	5	5	NUM
easat-7517	363	52	,	,	PUNCT
easat-7517	363	53	pp	pp	ADJ
easat-7517	363	54	.	.	PUNCT
easat-7517	364	1	828	828	NUM
easat-7517	364	2	-	-	SYM
easat-7517	364	3	857	857	NUM
easat-7517	364	4	,	,	PUNCT
easat-7517	364	5	2024	2024	NUM
easat-7517	364	6	.	.	PUNCT
easat-7517	365	1	https://doi.org/10.1108/ijaim-11-20230286	https://doi.org/10.1108/ijaim-11-20230286	ADJ
easat-7517	365	2	[	[	X
easat-7517	365	3	31	31	NUM
easat-7517	365	4	]	]	PUNCT
easat-7517	365	5	m.	m.	PROPN
easat-7517	365	6	f.	f.	PROPN
easat-7517	365	7	himam	himam	PROPN
easat-7517	365	8	and	and	CCONJ
easat-7517	365	9	e.	e.	PROPN
easat-7517	365	10	masitoh	masitoh	PROPN
easat-7517	365	11	,	,	PUNCT
easat-7517	365	12	"	"	PUNCT
easat-7517	365	13	the	the	DET
easat-7517	365	14	effect	effect	NOUN
easat-7517	365	15	of	of	ADP
easat-7517	365	16	audit	audit	NOUN
easat-7517	365	17	quality	quality	NOUN
easat-7517	365	18	,	,	PUNCT
easat-7517	365	19	liquidity	liquidity	NOUN
easat-7517	365	20	,	,	PUNCT
easat-7517	365	21	solvability	solvability	NOUN
easat-7517	365	22	,	,	PUNCT
easat-7517	365	23	and	and	CCONJ
easat-7517	365	24	profitability	profitability	NOUN
easat-7517	365	25	on	on	ADP
easat-7517	365	26	audit	audit	NOUN
easat-7517	365	27	going	go	VERB
easat-7517	365	28	concern	concern	NOUN
easat-7517	365	29	opinion	opinion	NOUN
easat-7517	365	30	,	,	PUNCT
easat-7517	365	31	"	"	PUNCT
easat-7517	365	32	jasa	jasa	PROPN
easat-7517	365	33	(	(	PUNCT
easat-7517	365	34	jurnal	jurnal	ADJ
easat-7517	365	35	akuntansi	akuntansi	PROPN
easat-7517	365	36	,	,	PUNCT
easat-7517	365	37	audit	audit	NOUN
easat-7517	365	38	dan	dan	PROPN
easat-7517	365	39	sistem	sistem	PROPN
easat-7517	365	40	informasi	informasi	PROPN
easat-7517	365	41	akuntansi	akuntansi	PROPN
easat-7517	365	42	)	)	PUNCT
easat-7517	365	43	,	,	PUNCT
easat-7517	365	44	vol	vol	NOUN
easat-7517	365	45	.	.	PROPN
easat-7517	365	46	4	4	NUM
easat-7517	365	47	,	,	PUNCT
easat-7517	365	48	no	no	INTJ
easat-7517	365	49	.	.	NOUN
easat-7517	365	50	1	1	NUM
easat-7517	365	51	,	,	PUNCT
easat-7517	365	52	pp	pp	ADJ
easat-7517	365	53	.	.	PUNCT
easat-7517	366	1	104	104	NUM
easat-7517	366	2	-	-	SYM
easat-7517	366	3	115	115	NUM
easat-7517	366	4	,	,	PUNCT
easat-7517	366	5	2020	2020	NUM
easat-7517	366	6	.	.	PUNCT
easat-7517	367	1	https://doi.org/10.36555/jasa.v4i1.1112	https://doi.org/10.36555/jasa.v4i1.1112	PROPN
easat-7517	367	2	[	[	X
easat-7517	367	3	32	32	NUM
easat-7517	367	4	]	]	PUNCT
easat-7517	367	5	d.	d.	PROPN
easat-7517	367	6	h.	h.	PROPN
easat-7517	367	7	pham	pham	PROPN
easat-7517	367	8	,	,	PUNCT
easat-7517	367	9	"	"	PUNCT
easat-7517	367	10	determinants	determinant	NOUN
easat-7517	367	11	of	of	ADP
easat-7517	367	12	going	go	VERB
easat-7517	367	13	-	-	PUNCT
easat-7517	367	14	concern	concern	NOUN
easat-7517	367	15	audit	audit	NOUN
easat-7517	367	16	opinions	opinion	NOUN
easat-7517	367	17	:	:	PUNCT
easat-7517	367	18	evidence	evidence	NOUN
easat-7517	367	19	from	from	ADP
easat-7517	367	20	vietnam	vietnam	PROPN
easat-7517	367	21	stock	stock	PROPN
easat-7517	367	22	exchange	exchange	NOUN
easat-7517	367	23	-	-	PUNCT
easat-7517	367	24	listed	list	VERB
easat-7517	367	25	companies	company	NOUN
easat-7517	367	26	,	,	PUNCT
easat-7517	367	27	"	"	PUNCT
easat-7517	367	28	cogent	cogent	NOUN
easat-7517	367	29	economics	economic	NOUN
easat-7517	367	30	&	&	CCONJ
easat-7517	367	31	finance	finance	PROPN
easat-7517	367	32	,	,	PUNCT
easat-7517	367	33	vol	vol	NOUN
easat-7517	367	34	.	.	PROPN
easat-7517	367	35	10	10	NUM
easat-7517	367	36	,	,	PUNCT
easat-7517	367	37	no	no	INTJ
easat-7517	367	38	.	.	NOUN
easat-7517	367	39	1	1	NUM
easat-7517	367	40	,	,	PUNCT
easat-7517	367	41	p.	p.	NOUN
easat-7517	367	42	2145749	2145749	NUM
easat-7517	367	43	,	,	PUNCT
easat-7517	367	44	2022	2022	NUM
easat-7517	367	45	.	.	PUNCT
easat-7517	367	46	https://doi.org/10.1080/23322039.2022.2145749	https://doi.org/10.1080/23322039.2022.2145749	PROPN
easat-7517	368	1	[	[	X
easat-7517	368	2	33	33	NUM
easat-7517	368	3	]	]	PUNCT
easat-7517	368	4	a.	a.	PROPN
easat-7517	368	5	k.	k.	PROPN
easat-7517	368	6	widiatami	widiatami	PROPN
easat-7517	368	7	,	,	PUNCT
easat-7517	368	8	n.	n.	PROPN
easat-7517	368	9	d.	d.	PROPN
easat-7517	368	10	tanzil	tanzil	PROPN
easat-7517	368	11	,	,	PUNCT
easat-7517	368	12	c.	c.	PROPN
easat-7517	368	13	irawadi	irawadi	PROPN
easat-7517	368	14	,	,	PUNCT
easat-7517	368	15	and	and	CCONJ
easat-7517	368	16	a.	a.	NOUN
easat-7517	368	17	nurkhin	nurkhin	PROPN
easat-7517	368	18	,	,	PUNCT
easat-7517	368	19	"	"	PUNCT
easat-7517	368	20	audit	audit	NOUN
easat-7517	368	21	committee	committee	NOUN
easat-7517	368	22	’s	’s	PART
easat-7517	368	23	role	role	NOUN
easat-7517	368	24	in	in	ADP
easat-7517	368	25	moderating	moderate	VERB
easat-7517	368	26	the	the	DET
easat-7517	368	27	effect	effect	NOUN
easat-7517	368	28	of	of	ADP
easat-7517	368	29	financial	financial	ADJ
easat-7517	368	30	distress	distress	NOUN
easat-7517	368	31	towards	towards	ADP
easat-7517	368	32	going	go	VERB
easat-7517	368	33	concern	concern	NOUN
easat-7517	368	34	audit	audit	NOUN
easat-7517	368	35	opinion	opinion	NOUN
easat-7517	368	36	,	,	PUNCT
easat-7517	368	37	"	"	PUNCT
easat-7517	368	38	international	international	ADJ
easat-7517	368	39	journal	journal	NOUN
easat-7517	368	40	of	of	ADP
easat-7517	368	41	financial	financial	ADJ
easat-7517	368	42	research	research	NOUN
easat-7517	368	43	,	,	PUNCT
easat-7517	368	44	vol	vol	NOUN
easat-7517	368	45	.	.	PROPN
easat-7517	368	46	11	11	NUM
easat-7517	368	47	,	,	PUNCT
easat-7517	368	48	no	no	INTJ
easat-7517	368	49	.	.	NOUN
easat-7517	368	50	4	4	NUM
easat-7517	368	51	,	,	PUNCT
easat-7517	368	52	pp	pp	ADJ
easat-7517	368	53	.	.	PUNCT
easat-7517	369	1	432	432	NUM
easat-7517	369	2	-	-	SYM
easat-7517	369	3	442	442	NUM
easat-7517	369	4	,	,	PUNCT
easat-7517	369	5	2020	2020	NUM
easat-7517	369	6	.	.	PUNCT
easat-7517	370	1	https://doi.org/10.5430/ijfr.v11n4p432	https://doi.org/10.5430/ijfr.v11n4p432	X
easat-7517	370	2	[	[	X
easat-7517	370	3	34	34	NUM
easat-7517	370	4	]	]	X
easat-7517	370	5	u.	u.	PROPN
easat-7517	370	6	b.	b.	PROPN
easat-7517	370	7	yousaf	yousaf	PROPN
easat-7517	370	8	,	,	PUNCT
easat-7517	370	9	k.	k.	PROPN
easat-7517	370	10	jebran	jebran	PROPN
easat-7517	370	11	,	,	PUNCT
easat-7517	370	12	and	and	CCONJ
easat-7517	370	13	m.	m.	PROPN
easat-7517	370	14	wang	wang	PROPN
easat-7517	370	15	,	,	PUNCT
easat-7517	370	16	"	"	PUNCT
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easat-7517	370	18	board	board	VERB
easat-7517	370	19	diversity	diversity	NOUN
easat-7517	370	20	predict	predict	VERB
easat-7517	370	21	the	the	DET
easat-7517	370	22	risk	risk	NOUN
easat-7517	370	23	of	of	ADP
easat-7517	370	24	financial	financial	ADJ
easat-7517	370	25	distress	distress	NOUN
easat-7517	370	26	?	?	PUNCT
easat-7517	370	27	,	,	PUNCT
easat-7517	370	28	"	"	PUNCT
easat-7517	370	29	corporate	corporate	ADJ
easat-7517	370	30	governance	governance	NOUN
easat-7517	370	31	:	:	PUNCT
easat-7517	370	32	the	the	DET
easat-7517	370	33	international	international	ADJ
easat-7517	370	34	journal	journal	NOUN
easat-7517	370	35	of	of	ADP
easat-7517	370	36	business	business	NOUN
easat-7517	370	37	in	in	ADP
easat-7517	370	38	society	society	NOUN
easat-7517	370	39	,	,	PUNCT
easat-7517	370	40	vol	vol	NOUN
easat-7517	370	41	.	.	PROPN
easat-7517	370	42	21	21	NUM
easat-7517	370	43	,	,	PUNCT
easat-7517	370	44	no	no	INTJ
easat-7517	370	45	.	.	NOUN
easat-7517	370	46	4	4	NUM
easat-7517	370	47	,	,	PUNCT
easat-7517	370	48	pp	pp	ADJ
easat-7517	370	49	.	.	PUNCT
easat-7517	371	1	663	663	NUM
easat-7517	371	2	-	-	SYM
easat-7517	371	3	684	684	NUM
easat-7517	371	4	,	,	PUNCT
easat-7517	371	5	2021	2021	NUM
easat-7517	371	6	.	.	PUNCT
easat-7517	372	1	https://doi.org/10.1108/cg-06-2020-0252	https://doi.org/10.1108/cg-06-2020-0252	PUNCT
easat-7517	373	1	[	[	X
easat-7517	373	2	35	35	NUM
easat-7517	373	3	]	]	PUNCT
easat-7517	373	4	a.	a.	NOUN
easat-7517	373	5	abbas	abbas	PROPN
easat-7517	373	6	and	and	CCONJ
easat-7517	373	7	a.	a.	NOUN
easat-7517	373	8	a.	a.	PROPN
easat-7517	373	9	frihatni	frihatni	PROPN
easat-7517	373	10	,	,	PUNCT
easat-7517	373	11	"	"	PUNCT
easat-7517	373	12	gender	gender	NOUN
easat-7517	373	13	diversity	diversity	NOUN
easat-7517	373	14	and	and	CCONJ
easat-7517	373	15	firm	firm	ADJ
easat-7517	373	16	performances	performance	NOUN
easat-7517	373	17	suffering	suffer	VERB
easat-7517	373	18	from	from	ADP
easat-7517	373	19	financial	financial	ADJ
easat-7517	373	20	distress	distress	NOUN
easat-7517	373	21	:	:	PUNCT
easat-7517	373	22	evidence	evidence	NOUN
easat-7517	373	23	from	from	ADP
easat-7517	373	24	indonesia	indonesia	PROPN
easat-7517	373	25	,	,	PUNCT
easat-7517	373	26	"	"	PUNCT
easat-7517	373	27	journal	journal	NOUN
easat-7517	373	28	of	of	ADP
easat-7517	373	29	capital	capital	NOUN
easat-7517	373	30	markets	market	NOUN
easat-7517	373	31	studies	study	NOUN
easat-7517	373	32	,	,	PUNCT
easat-7517	373	33	vol	vol	NOUN
easat-7517	373	34	.	.	PROPN
easat-7517	373	35	7	7	NUM
easat-7517	373	36	,	,	PUNCT
easat-7517	373	37	no	no	INTJ
easat-7517	373	38	.	.	NOUN
easat-7517	373	39	1	1	NUM
easat-7517	373	40	,	,	PUNCT
easat-7517	373	41	pp	pp	ADJ
easat-7517	373	42	.	.	PUNCT
easat-7517	373	43	91	91	NUM
easat-7517	373	44	-	-	SYM
easat-7517	373	45	107	107	NUM
easat-7517	373	46	,	,	PUNCT
easat-7517	373	47	2023	2023	NUM
easat-7517	373	48	.	.	PUNCT
easat-7517	374	1	https://doi.org/10.1108/jcms-122022-0045	https://doi.org/10.1108/jcms-122022-0045	PROPN
easat-7517	374	2	[	[	X
easat-7517	374	3	36	36	NUM
easat-7517	374	4	]	]	X
easat-7517	374	5	c.	c.	PROPN
easat-7517	374	6	j.	j.	PROPN
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easat-7517	374	8	and	and	CCONJ
easat-7517	374	9	b.	b.	PROPN
easat-7517	374	10	herrero	herrero	PROPN
easat-7517	374	11	,	,	PUNCT
easat-7517	374	12	"	"	PUNCT
easat-7517	374	13	female	female	ADJ
easat-7517	374	14	directors	director	NOUN
easat-7517	374	15	,	,	PUNCT
easat-7517	374	16	capital	capital	NOUN
easat-7517	374	17	structure	structure	NOUN
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easat-7517	374	19	and	and	CCONJ
easat-7517	374	20	financial	financial	ADJ
easat-7517	374	21	distress	distress	NOUN
easat-7517	374	22	,	,	PUNCT
easat-7517	374	23	"	"	PUNCT
easat-7517	374	24	journal	journal	NOUN
easat-7517	374	25	of	of	ADP
easat-7517	374	26	business	business	NOUN
easat-7517	374	27	research	research	NOUN
easat-7517	374	28	,	,	PUNCT
easat-7517	374	29	vol	vol	NOUN
easat-7517	374	30	.	.	PROPN
easat-7517	374	31	136	136	NUM
easat-7517	374	32	,	,	PUNCT
easat-7517	374	33	pp	pp	ADJ
easat-7517	374	34	.	.	PUNCT
easat-7517	375	1	592	592	NUM
easat-7517	375	2	-	-	SYM
easat-7517	375	3	601	601	NUM
easat-7517	375	4	,	,	PUNCT
easat-7517	375	5	2021	2021	NUM
easat-7517	375	6	.	.	PUNCT
easat-7517	376	1	https://doi.org/10.1016/j.jbusres.2021.07.061	https://doi.org/10.1016/j.jbusres.2021.07.061	PROPN
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easat-7517	377	2	37	37	NUM
easat-7517	377	3	]	]	PUNCT
easat-7517	377	4	a.	a.	NOUN
easat-7517	377	5	m.	m.	NOUN
easat-7517	377	6	gerged	gerge	VERB
easat-7517	377	7	,	,	PUNCT
easat-7517	377	8	s.	s.	PROPN
easat-7517	377	9	yao	yao	PROPN
easat-7517	377	10	,	,	PUNCT
easat-7517	377	11	and	and	CCONJ
easat-7517	377	12	k.	k.	PROPN
easat-7517	377	13	albitar	albitar	PROPN
easat-7517	377	14	,	,	PUNCT
easat-7517	377	15	"	"	PUNCT
easat-7517	377	16	board	board	NOUN
easat-7517	377	17	composition	composition	NOUN
easat-7517	377	18	,	,	PUNCT
easat-7517	377	19	ownership	ownership	NOUN
easat-7517	377	20	structure	structure	NOUN
easat-7517	377	21	and	and	CCONJ
easat-7517	377	22	financial	financial	ADJ
easat-7517	377	23	distress	distress	NOUN
easat-7517	377	24	:	:	PUNCT
easat-7517	377	25	insights	insight	NOUN
easat-7517	377	26	from	from	ADP
easat-7517	377	27	uk	uk	PROPN
easat-7517	377	28	ftse	ftse	PROPN
easat-7517	377	29	350	350	NUM
easat-7517	377	30	,	,	PUNCT
easat-7517	377	31	"	"	PUNCT
easat-7517	377	32	corporate	corporate	ADJ
easat-7517	377	33	governance	governance	NOUN
easat-7517	377	34	:	:	PUNCT
easat-7517	377	35	the	the	DET
easat-7517	377	36	international	international	ADJ
easat-7517	377	37	journal	journal	NOUN
easat-7517	377	38	of	of	ADP
easat-7517	377	39	business	business	NOUN
easat-7517	377	40	in	in	ADP
easat-7517	377	41	society	society	NOUN
easat-7517	377	42	,	,	PUNCT
easat-7517	377	43	vol	vol	NOUN
easat-7517	377	44	.	.	PROPN
easat-7517	377	45	23	23	NUM
easat-7517	377	46	,	,	PUNCT
easat-7517	377	47	no	no	INTJ
easat-7517	377	48	.	.	NOUN
easat-7517	377	49	3	3	NUM
easat-7517	377	50	,	,	PUNCT
easat-7517	377	51	pp	pp	ADJ
easat-7517	377	52	.	.	PUNCT
easat-7517	378	1	628	628	NUM
easat-7517	378	2	-	-	SYM
easat-7517	378	3	649	649	NUM
easat-7517	378	4	,	,	PUNCT
easat-7517	378	5	2022	2022	NUM
easat-7517	378	6	.	.	PUNCT
easat-7517	379	1	https://doi.org/10.1108/cg-02-2022-0069	https://doi.org/10.1108/cg-02-2022-0069	NOUN
easat-7517	380	1	[	[	X
easat-7517	380	2	38	38	NUM
easat-7517	380	3	]	]	PUNCT
easat-7517	380	4	m.	m.	NOUN
easat-7517	380	5	guizani	guizani	NOUN
easat-7517	380	6	and	and	CCONJ
easat-7517	380	7	g.	g.	PROPN
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easat-7517	380	9	,	,	PUNCT
easat-7517	380	10	"	"	PUNCT
easat-7517	380	11	does	do	AUX
easat-7517	380	12	gender	gender	NOUN
easat-7517	380	13	diversity	diversity	NOUN
easat-7517	380	14	on	on	ADP
easat-7517	380	15	boards	board	NOUN
easat-7517	380	16	reduce	reduce	VERB
easat-7517	380	17	the	the	DET
easat-7517	380	18	likelihood	likelihood	NOUN
easat-7517	380	19	of	of	ADP
easat-7517	380	20	financial	financial	ADJ
easat-7517	380	21	distress	distress	NOUN
easat-7517	380	22	?	?	PUNCT
easat-7517	381	1	evidence	evidence	NOUN
easat-7517	381	2	from	from	ADP
easat-7517	381	3	malaysia	malaysia	PROPN
easat-7517	381	4	,	,	PUNCT
easat-7517	381	5	"	"	PUNCT
easat-7517	381	6	asia	asia	PROPN
easat-7517	381	7	-	-	PUNCT
easat-7517	381	8	pacific	pacific	PROPN
easat-7517	381	9	journal	journal	PROPN
easat-7517	381	10	of	of	ADP
easat-7517	381	11	business	business	PROPN
easat-7517	381	12	administration	administration	PROPN
easat-7517	381	13	,	,	PUNCT
easat-7517	381	14	vol	vol	NOUN
easat-7517	381	15	.	.	PROPN
easat-7517	381	16	15	15	NUM
easat-7517	381	17	,	,	PUNCT
easat-7517	381	18	no	no	INTJ
easat-7517	381	19	.	.	NOUN
easat-7517	381	20	2	2	NUM
easat-7517	381	21	,	,	PUNCT
easat-7517	381	22	pp	pp	ADJ
easat-7517	381	23	.	.	PUNCT
easat-7517	382	1	287	287	NUM
easat-7517	382	2	-	-	SYM
easat-7517	382	3	306	306	NUM
easat-7517	382	4	,	,	PUNCT
easat-7517	382	5	2023	2023	NUM
easat-7517	382	6	.	.	PUNCT
easat-7517	383	1	https://doi.org/10.1108/apjba-06-2021-0277	https://doi.org/10.1108/apjba-06-2021-0277	NOUN
easat-7517	384	1	[	[	X
easat-7517	384	2	39	39	NUM
easat-7517	384	3	]	]	PUNCT
easat-7517	384	4	a.	a.	PROPN
easat-7517	384	5	s.	s.	PROPN
easat-7517	384	6	a.	a.	PROPN
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easat-7517	384	8	,	,	PUNCT
easat-7517	384	9	"	"	PUNCT
easat-7517	384	10	financial	financial	ADJ
easat-7517	384	11	ratios	ratio	NOUN
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easat-7517	384	13	efficiency	efficiency	NOUN
easat-7517	384	14	in	in	ADP
easat-7517	384	15	malaysian	malaysian	ADJ
easat-7517	384	16	listed	list	VERB
easat-7517	384	17	companies	company	NOUN
easat-7517	384	18	,	,	PUNCT
easat-7517	384	19	"	"	PUNCT
easat-7517	384	20	asian	asian	ADJ
easat-7517	384	21	journal	journal	NOUN
easat-7517	384	22	of	of	ADP
easat-7517	384	23	economics	economic	NOUN
easat-7517	384	24	and	and	CCONJ
easat-7517	384	25	banking	banking	NOUN
easat-7517	384	26	,	,	PUNCT
easat-7517	384	27	vol	vol	NOUN
easat-7517	384	28	.	.	PROPN
easat-7517	384	29	5	5	NUM
easat-7517	384	30	,	,	PUNCT
easat-7517	384	31	no	no	INTJ
easat-7517	384	32	.	.	NOUN
easat-7517	384	33	2	2	NUM
easat-7517	384	34	,	,	PUNCT
easat-7517	384	35	pp	pp	ADJ
easat-7517	384	36	.	.	PUNCT
easat-7517	385	1	116	116	NUM
easat-7517	385	2	-	-	SYM
easat-7517	385	3	135	135	NUM
easat-7517	385	4	,	,	PUNCT
easat-7517	385	5	2021	2021	NUM
easat-7517	385	6	.	.	PUNCT
easat-7517	386	1	https://doi.org/10.1108/ajeb-06-2020-0014	https://doi.org/10.1108/ajeb-06-2020-0014	PROPN
easat-7517	387	1	[	[	X
easat-7517	387	2	40	40	NUM
easat-7517	387	3	]	]	PUNCT
easat-7517	387	4	j.	j.	PROPN
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easat-7517	387	8	w.	w.	PROPN
easat-7517	387	9	b.	b.	PROPN
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easat-7517	387	11	,	,	PUNCT
easat-7517	387	12	"	"	PUNCT
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easat-7517	387	16	avoidance	avoidance	NOUN
easat-7517	387	17	affect	affect	VERB
easat-7517	387	18	corporate	corporate	ADJ
easat-7517	387	19	social	social	ADJ
easat-7517	387	20	responsibility	responsibility	NOUN
easat-7517	387	21	and	and	CCONJ
easat-7517	387	22	financial	financial	ADJ
easat-7517	387	23	ratio	ratio	NOUN
easat-7517	387	24	in	in	ADP
easat-7517	387	25	emerging	emerge	VERB
easat-7517	387	26	economies	economy	NOUN
easat-7517	387	27	?	?	PUNCT
easat-7517	387	28	,	,	PUNCT
easat-7517	387	29	"	"	PUNCT
easat-7517	387	30	journal	journal	NOUN
easat-7517	387	31	of	of	ADP
easat-7517	387	32	economic	economic	ADJ
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easat-7517	387	34	,	,	PUNCT
easat-7517	387	35	vol	vol	NOUN
easat-7517	387	36	.	.	PROPN
easat-7517	387	37	5	5	NUM
easat-7517	387	38	,	,	PUNCT
easat-7517	387	39	p.	p.	NOUN
easat-7517	387	40	100070	100070	NUM
easat-7517	387	41	,	,	PUNCT
easat-7517	387	42	2024	2024	NUM
easat-7517	387	43	.	.	PUNCT
easat-7517	388	1	https://doi.org/10.1016/j.jeconc.2024.100070	https://doi.org/10.1016/j.jeconc.2024.100070	NOUN
easat-7517	388	2	[	[	X
easat-7517	388	3	41	41	NUM
easat-7517	388	4	]	]	PUNCT
easat-7517	388	5	a.	a.	NOUN
easat-7517	388	6	zhafirah	zhafirah	PROPN
easat-7517	388	7	and	and	CCONJ
easat-7517	388	8	m.	m.	NOUN
easat-7517	388	9	majidah	majidah	PROPN
easat-7517	388	10	,	,	PUNCT
easat-7517	388	11	"	"	PUNCT
easat-7517	388	12	analysis	analysis	NOUN
easat-7517	388	13	of	of	ADP
easat-7517	388	14	financial	financial	ADJ
easat-7517	388	15	distress	distress	NOUN
easat-7517	388	16	determinants	determinant	NOUN
easat-7517	388	17	(	(	PUNCT
easat-7517	388	18	empirical	empirical	ADJ
easat-7517	388	19	study	study	NOUN
easat-7517	388	20	on	on	ADP
easat-7517	388	21	textile	textile	NOUN
easat-7517	388	22	and	and	CCONJ
easat-7517	388	23	garment	garment	NOUN
easat-7517	388	24	subsector	subsector	NOUN
easat-7517	388	25	companies	company	NOUN
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easat-7517	388	30	-	-	SYM
easat-7517	388	31	2017	2017	NUM
easat-7517	388	32	)	)	PUNCT
easat-7517	388	33	,	,	PUNCT
easat-7517	388	34	"	"	PUNCT
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easat-7517	388	37	akuntansi	akuntansi	PROPN
easat-7517	388	38	dan	dan	PROPN
easat-7517	388	39	keuangan	keuangan	PROPN
easat-7517	388	40	,	,	PUNCT
easat-7517	388	41	vol	vol	NOUN
easat-7517	388	42	.	.	PROPN
easat-7517	388	43	7	7	NUM
easat-7517	388	44	,	,	PUNCT
easat-7517	388	45	no	no	INTJ
easat-7517	388	46	.	.	NOUN
easat-7517	388	47	1	1	NUM
easat-7517	388	48	,	,	PUNCT
easat-7517	388	49	pp	pp	ADJ
easat-7517	388	50	.	.	PUNCT
easat-7517	389	1	195	195	NUM
easat-7517	389	2	-	-	SYM
easat-7517	389	3	202	202	NUM
easat-7517	389	4	,	,	PUNCT
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easat-7517	389	6	.	.	PUNCT
easat-7517	390	1	https://doi.org/10.17509/jrak.v7i1.15497	https://doi.org/10.17509/jrak.v7i1.15497	NOUN
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easat-7517	391	2	42	42	NUM
easat-7517	391	3	]	]	PUNCT
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easat-7517	391	7	and	and	CCONJ
easat-7517	391	8	t.	t.	PROPN
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easat-7517	391	19	and	and	CCONJ
easat-7517	391	20	corporate	corporate	ADJ
easat-7517	391	21	financial	financial	ADJ
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easat-7517	391	31	"	"	PUNCT
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easat-7517	391	35	and	and	CCONJ
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easat-7517	391	37	:	:	PUNCT
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easat-7517	391	39	international	international	ADJ
easat-7517	391	40	journal	journal	NOUN
easat-7517	391	41	,	,	PUNCT
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easat-7517	391	45	,	,	PUNCT
easat-7517	391	46	no	no	INTJ
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easat-7517	391	49	,	,	PUNCT
easat-7517	391	50	pp	pp	ADJ
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easat-7517	392	2	-	-	SYM
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easat-7517	392	4	,	,	PUNCT
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easat-7517	394	3	]	]	PUNCT
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easat-7517	394	8	m.	m.	PROPN
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easat-7517	395	3	"	"	PUNCT
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easat-7517	395	9	and	and	CCONJ
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easat-7517	395	12	firms	firm	NOUN
easat-7517	395	13	'	'	PART
easat-7517	395	14	performance	performance	NOUN
easat-7517	395	15	,	,	PUNCT
easat-7517	395	16	"	"	PUNCT
easat-7517	395	17	journal	journal	NOUN
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easat-7517	395	23	,	,	PUNCT
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easat-7517	396	2	,	,	PUNCT
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easat-7517	396	5	2	2	NUM
easat-7517	396	6	,	,	PUNCT
easat-7517	396	7	pp	pp	ADJ
easat-7517	396	8	.	.	PUNCT
easat-7517	397	1	279	279	NUM
easat-7517	397	2	-	-	SYM
easat-7517	397	3	299	299	NUM
easat-7517	397	4	,	,	PUNCT
easat-7517	397	5	2022	2022	NUM
easat-7517	397	6	.	.	PUNCT
easat-7517	398	1	https://doi.org/10.1108/jaee-022021-0057	https://doi.org/10.1108/jaee-022021-0057	ADJ
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easat-7517	400	6	:	:	SYM
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easat-7517	400	8	-	-	SYM
easat-7517	400	9	2564	2564	NUM
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easat-7517	401	2	44	44	NUM
easat-7517	401	3	]	]	PUNCT
easat-7517	401	4	s.	s.	PROPN
easat-7517	401	5	brunelli	brunelli	PROPN
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easat-7517	401	15	giosi	giosi	PROPN
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easat-7517	401	18	going	go	VERB
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easat-7517	401	34	investors	investor	NOUN
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easat-7517	401	36	capturing	capture	VERB
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easat-7517	401	39	?	?	PUNCT
easat-7517	401	40	,	,	PUNCT
easat-7517	401	41	"	"	PUNCT
easat-7517	401	42	journal	journal	NOUN
easat-7517	401	43	of	of	ADP
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easat-7517	401	47	,	,	PUNCT
easat-7517	401	48	vol	vol	NOUN
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easat-7517	402	1	433	433	NUM
easat-7517	402	2	-	-	SYM
easat-7517	402	3	473	473	NUM
easat-7517	402	4	,	,	PUNCT
easat-7517	402	5	2021	2021	NUM
easat-7517	402	6	.	.	PUNCT
easat-7517	403	1	https://doi.org/10.1007/s10997-020-09537-7	https://doi.org/10.1007/s10997-020-09537-7	NUM
easat-7517	404	1	[	[	X
easat-7517	404	2	45	45	NUM
easat-7517	404	3	]	]	PUNCT
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easat-7517	404	12	and	and	CCONJ
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easat-7517	404	40	,	,	PUNCT
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easat-7517	404	44	,	,	PUNCT
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easat-7517	407	2	.	.	PUNCT
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easat-7517	409	2	47	47	NUM
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easat-7517	410	1	sage	sage	NOUN
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easat-7517	411	2	48	48	NUM
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easat-7517	411	46	,	,	PUNCT
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easat-7517	413	3	]	]	PUNCT
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easat-7517	413	17	a	a	DET
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easat-7517	413	38	,	,	PUNCT
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easat-7517	413	40	244	244	NUM
easat-7517	413	41	,	,	PUNCT
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easat-7517	413	43	.	.	PUNCT
easat-7517	414	1	https://doi.org/10.1037/met0000165	https://doi.org/10.1037/met0000165	NOUN
easat-7517	415	1	[	[	X
easat-7517	415	2	50	50	NUM
easat-7517	415	3	]	]	PUNCT
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easat-7517	415	27	)	)	PUNCT
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easat-7517	415	40	1	1	NUM
easat-7517	415	41	,	,	PUNCT
easat-7517	415	42	pp	pp	ADJ
easat-7517	415	43	.	.	PUNCT
easat-7517	415	44	10	10	NUM
easat-7517	415	45	-	-	SYM
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easat-7517	415	47	,	,	PUNCT
easat-7517	415	48	2023	2023	NUM
easat-7517	415	49	.	.	PUNCT
easat-7517	416	1	https://doi.org/10.1177/23197145221121084	https://doi.org/10.1177/23197145221121084	NOUN
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easat-7517	417	13	suryaningrum	suryaningrum	PROPN
easat-7517	417	14	,	,	PUNCT
easat-7517	417	15	"	"	PUNCT
easat-7517	417	16	corporate	corporate	ADJ
easat-7517	417	17	going	go	VERB
easat-7517	417	18	-	-	PUNCT
easat-7517	417	19	concern	concern	NOUN
easat-7517	417	20	report	report	NOUN
easat-7517	417	21	in	in	ADP
easat-7517	417	22	early	early	ADJ
easat-7517	417	23	pandemic	pandemic	ADJ
easat-7517	417	24	situation	situation	NOUN
easat-7517	417	25	:	:	PUNCT
easat-7517	417	26	evidence	evidence	NOUN
easat-7517	417	27	from	from	ADP
easat-7517	417	28	indonesia	indonesia	PROPN
easat-7517	417	29	,	,	PUNCT
easat-7517	417	30	"	"	PUNCT
easat-7517	417	31	heliyon	heliyon	NOUN
easat-7517	417	32	,	,	PUNCT
easat-7517	417	33	vol	vol	NOUN
easat-7517	417	34	.	.	PROPN
easat-7517	417	35	9	9	NUM
easat-7517	417	36	,	,	PUNCT
easat-7517	417	37	no	no	INTJ
easat-7517	417	38	.	.	NOUN
easat-7517	417	39	4	4	NUM
easat-7517	417	40	,	,	PUNCT
easat-7517	417	41	p.	p.	NOUN
easat-7517	417	42	e15138	e15138	PROPN
easat-7517	417	43	,	,	PUNCT
easat-7517	417	44	2023	2023	NUM
easat-7517	417	45	.	.	PUNCT
easat-7517	418	1	https://doi.org/10.1016/j.heliyon.2023.e15138	https://doi.org/10.1016/j.heliyon.2023.e15138	X
easat-7517	419	1	[	[	X
easat-7517	419	2	52	52	NUM
easat-7517	419	3	]	]	PUNCT
easat-7517	419	4	e.	e.	PROPN
easat-7517	419	5	i.	i.	PROPN
easat-7517	419	6	altman	altman	PROPN
easat-7517	419	7	,	,	PUNCT
easat-7517	419	8	"	"	PUNCT
easat-7517	419	9	financial	financial	ADJ
easat-7517	419	10	ratios	ratio	NOUN
easat-7517	419	11	,	,	PUNCT
easat-7517	419	12	discriminant	discriminant	ADJ
easat-7517	419	13	analysis	analysis	NOUN
easat-7517	419	14	and	and	CCONJ
easat-7517	419	15	the	the	DET
easat-7517	419	16	prediction	prediction	NOUN
easat-7517	419	17	of	of	ADP
easat-7517	419	18	corporate	corporate	ADJ
easat-7517	419	19	bankruptcy	bankruptcy	NOUN
easat-7517	419	20	,	,	PUNCT
easat-7517	419	21	"	"	PUNCT
easat-7517	419	22	the	the	DET
easat-7517	419	23	journal	journal	NOUN
easat-7517	419	24	of	of	ADP
easat-7517	419	25	finance	finance	NOUN
easat-7517	419	26	,	,	PUNCT
easat-7517	419	27	vol	vol	NOUN
easat-7517	419	28	.	.	PROPN
easat-7517	419	29	23	23	NUM
easat-7517	419	30	,	,	PUNCT
easat-7517	419	31	no	no	INTJ
easat-7517	419	32	.	.	NOUN
easat-7517	419	33	4	4	NUM
easat-7517	419	34	,	,	PUNCT
easat-7517	419	35	pp	pp	ADJ
easat-7517	419	36	.	.	PUNCT
easat-7517	420	1	589	589	NUM
easat-7517	420	2	-	-	SYM
easat-7517	420	3	609	609	NUM
easat-7517	420	4	,	,	PUNCT
easat-7517	420	5	1968	1968	NUM
easat-7517	420	6	.	.	PUNCT
easat-7517	421	1	[	[	X
easat-7517	421	2	53	53	NUM
easat-7517	421	3	]	]	X
easat-7517	421	4	r.	r.	PROPN
easat-7517	421	5	rahmat	rahmat	PROPN
easat-7517	421	6	,	,	PUNCT
easat-7517	421	7	"	"	PUNCT
easat-7517	421	8	financial	financial	ADJ
easat-7517	421	9	distress	distress	NOUN
easat-7517	421	10	analysis	analysis	NOUN
easat-7517	421	11	using	use	VERB
easat-7517	421	12	the	the	DET
easat-7517	421	13	altman	altman	PROPN
easat-7517	421	14	z	z	PROPN
easat-7517	421	15	-	-	PUNCT
easat-7517	421	16	score	score	NOUN
easat-7517	421	17	model	model	NOUN
easat-7517	421	18	,	,	PUNCT
easat-7517	421	19	springate	springate	PROPN
easat-7517	421	20	zmijewski	zmijewski	PROPN
easat-7517	421	21	,	,	PUNCT
easat-7517	421	22	grover	grover	NOUN
easat-7517	421	23	and	and	CCONJ
easat-7517	421	24	camel	camel	NOUN
easat-7517	421	25	method	method	NOUN
easat-7517	421	26	of	of	ADP
easat-7517	421	27	bank	bank	NOUN
easat-7517	421	28	health	health	NOUN
easat-7517	421	29	assessment	assessment	NOUN
easat-7517	421	30	,	,	PUNCT
easat-7517	421	31	"	"	PUNCT
easat-7517	421	32	jurnal	jurnal	ADJ
easat-7517	421	33	aset	aset	NOUN
easat-7517	421	34	(	(	PUNCT
easat-7517	421	35	akuntansi	akuntansi	PROPN
easat-7517	421	36	riset	riset	PROPN
easat-7517	421	37	)	)	PUNCT
easat-7517	421	38	,	,	PUNCT
easat-7517	421	39	vol	vol	NOUN
easat-7517	421	40	.	.	PROPN
easat-7517	421	41	12	12	NUM
easat-7517	421	42	,	,	PUNCT
easat-7517	421	43	no	no	INTJ
easat-7517	421	44	.	.	NOUN
easat-7517	421	45	1	1	NUM
easat-7517	421	46	,	,	PUNCT
easat-7517	421	47	pp	pp	ADJ
easat-7517	421	48	.	.	PUNCT
easat-7517	422	1	1	1	NUM
easat-7517	422	2	-	-	SYM
easat-7517	422	3	16	16	NUM
easat-7517	422	4	,	,	PUNCT
easat-7517	422	5	2020	2020	NUM
easat-7517	422	6	.	.	PUNCT
easat-7517	423	1	https://doi.org/10.17509/jaset.v12i1.23062	https://doi.org/10.17509/jaset.v12i1.23062	X
easat-7517	424	1	[	[	X
easat-7517	424	2	54	54	NUM
easat-7517	424	3	]	]	PUNCT
easat-7517	424	4	e.	e.	PROPN
easat-7517	424	5	i.	i.	PROPN
easat-7517	424	6	altman	altman	PROPN
easat-7517	424	7	,	,	PUNCT
easat-7517	424	8	"	"	PUNCT
easat-7517	424	9	a	a	DET
easat-7517	424	10	fifty	fifty	NUM
easat-7517	424	11	-	-	PUNCT
easat-7517	424	12	year	year	NOUN
easat-7517	424	13	retrospective	retrospective	NOUN
easat-7517	424	14	on	on	ADP
easat-7517	424	15	credit	credit	NOUN
easat-7517	424	16	risk	risk	NOUN
easat-7517	424	17	models	model	NOUN
easat-7517	424	18	,	,	PUNCT
easat-7517	424	19	the	the	DET
easat-7517	424	20	altman	altman	PROPN
easat-7517	424	21	z	z	PROPN
easat-7517	424	22	-	-	PUNCT
easat-7517	424	23	score	score	NOUN
easat-7517	424	24	family	family	NOUN
easat-7517	424	25	of	of	ADP
easat-7517	424	26	models	model	NOUN
easat-7517	424	27	and	and	CCONJ
easat-7517	424	28	their	their	PRON
easat-7517	424	29	applications	application	NOUN
easat-7517	424	30	to	to	ADP
easat-7517	424	31	financial	financial	ADJ
easat-7517	424	32	markets	market	NOUN
easat-7517	424	33	and	and	CCONJ
easat-7517	424	34	managerial	managerial	ADJ
easat-7517	424	35	strategies	strategy	NOUN
easat-7517	424	36	,	,	PUNCT
easat-7517	424	37	"	"	PUNCT
easat-7517	424	38	journal	journal	NOUN
easat-7517	424	39	of	of	ADP
easat-7517	424	40	credit	credit	NOUN
easat-7517	424	41	risk	risk	NOUN
easat-7517	424	42	,	,	PUNCT
easat-7517	424	43	vol	vol	NOUN
easat-7517	424	44	.	.	PROPN
easat-7517	425	1	14	14	NUM
easat-7517	425	2	,	,	PUNCT
easat-7517	425	3	no	no	INTJ
easat-7517	425	4	.	.	NOUN
easat-7517	425	5	4	4	NUM
easat-7517	425	6	,	,	PUNCT
easat-7517	425	7	pp	pp	ADJ
easat-7517	425	8	.	.	PUNCT
easat-7517	426	1	1–34	1–34	NUM
easat-7517	426	2	,	,	PUNCT
easat-7517	426	3	2018	2018	NUM
easat-7517	426	4	.	.	PUNCT
easat-7517	427	1	https://doi.org/10.21314/jcr.2018.243	https://doi.org/10.21314/jcr.2018.243	PROPN
easat-7517	428	1	[	[	X
easat-7517	428	2	55	55	NUM
easat-7517	428	3	]	]	X
easat-7517	428	4	p.	p.	PROPN
easat-7517	428	5	saha	saha	PROPN
easat-7517	428	6	,	,	PUNCT
easat-7517	428	7	"	"	PUNCT
easat-7517	428	8	comprehensive	comprehensive	ADJ
easat-7517	428	9	analysis	analysis	NOUN
easat-7517	428	10	of	of	ADP
easat-7517	428	11	altman	altman	PROPN
easat-7517	428	12	’s	’s	PART
easat-7517	428	13	z	z	PROPN
easat-7517	428	14	score	score	NOUN
easat-7517	428	15	,	,	PUNCT
easat-7517	428	16	zmijewski	zmijewski	PROPN
easat-7517	428	17	x	x	SYM
easat-7517	428	18	score	score	NOUN
easat-7517	428	19	,	,	PUNCT
easat-7517	428	20	springate	springate	ADJ
easat-7517	428	21	s	s	NOUN
easat-7517	428	22	-	-	NOUN
easat-7517	428	23	score	score	NOUN
easat-7517	428	24	,	,	PUNCT
easat-7517	428	25	and	and	CCONJ
easat-7517	428	26	grover	grover	PROPN
easat-7517	428	27	g	g	NOUN
easat-7517	428	28	-	-	PUNCT
easat-7517	428	29	score	score	NOUN
easat-7517	428	30	model	model	NOUN
easat-7517	428	31	for	for	ADP
easat-7517	428	32	predicting	predict	VERB
easat-7517	428	33	financial	financial	ADJ
easat-7517	428	34	health	health	NOUN
easat-7517	428	35	of	of	ADP
easat-7517	428	36	listed	list	VERB
easat-7517	428	37	non	non	ADJ
easat-7517	428	38	-	-	ADJ
easat-7517	428	39	bank	bank	ADJ
easat-7517	428	40	financial	financial	ADJ
easat-7517	428	41	institutions	institution	NOUN
easat-7517	428	42	(	(	PUNCT
easat-7517	428	43	nbfis	nbfis	PROPN
easat-7517	428	44	)	)	PUNCT
easat-7517	428	45	of	of	ADP
easat-7517	428	46	bangladesh	bangladesh	NOUN
easat-7517	428	47	,	,	PUNCT
easat-7517	428	48	"	"	PUNCT
easat-7517	428	49	open	open	ADJ
easat-7517	428	50	journal	journal	NOUN
easat-7517	428	51	of	of	ADP
easat-7517	428	52	business	business	NOUN
easat-7517	428	53	and	and	CCONJ
easat-7517	428	54	management	management	NOUN
easat-7517	428	55	,	,	PUNCT
easat-7517	428	56	vol	vol	NOUN
easat-7517	428	57	.	.	PROPN
easat-7517	428	58	12	12	NUM
easat-7517	428	59	,	,	PUNCT
easat-7517	428	60	pp	pp	ADJ
easat-7517	428	61	.	.	PUNCT
easat-7517	429	1	3342	3342	NUM
easat-7517	429	2	-	-	SYM
easat-7517	429	3	3365	3365	NUM
easat-7517	429	4	,	,	PUNCT
easat-7517	429	5	2024	2024	NUM
easat-7517	429	6	.	.	PUNCT
easat-7517	430	1	https://doi.org/10.4236/ojbm.2024.125167	https://doi.org/10.4236/ojbm.2024.125167	PROPN
easat-7517	430	2	[	[	X
easat-7517	430	3	56	56	NUM
easat-7517	430	4	]	]	PUNCT
easat-7517	430	5	s.	s.	PROPN
easat-7517	430	6	e.	e.	PROPN
easat-7517	430	7	fauzi	fauzi	PROPN
easat-7517	430	8	and	and	CCONJ
easat-7517	430	9	a.	a.	PROPN
easat-7517	430	10	b.	b.	PROPN
easat-7517	430	11	saluy	saluy	PROPN
easat-7517	430	12	,	,	PUNCT
easat-7517	430	13	"	"	PUNCT
easat-7517	430	14	comparative	comparative	ADJ
easat-7517	430	15	analysis	analysis	NOUN
easat-7517	430	16	of	of	ADP
easat-7517	430	17	financial	financial	ADJ
easat-7517	430	18	sustainability	sustainability	NOUN
easat-7517	430	19	using	use	VERB
easat-7517	430	20	the	the	DET
easat-7517	430	21	altman	altman	PROPN
easat-7517	430	22	z	z	PROPN
easat-7517	430	23	-	-	PUNCT
easat-7517	430	24	score	score	NOUN
easat-7517	430	25	,	,	PUNCT
easat-7517	430	26	springate	springate	ADJ
easat-7517	430	27	,	,	PUNCT
easat-7517	430	28	zmijewski	zmijewski	PROPN
easat-7517	430	29	and	and	CCONJ
easat-7517	430	30	grover	grover	NOUN
easat-7517	430	31	models	model	NOUN
easat-7517	430	32	for	for	ADP
easat-7517	430	33	companies	company	NOUN
easat-7517	430	34	listed	list	VERB
easat-7517	430	35	at	at	ADP
easat-7517	430	36	indonesia	indonesia	PROPN
easat-7517	430	37	stock	stock	PROPN
easat-7517	430	38	exchange	exchange	PROPN
easat-7517	430	39	sub	sub	ADJ
easat-7517	430	40	-	-	ADJ
easat-7517	430	41	sector	sector	ADJ
easat-7517	430	42	telecommunication	telecommunication	NOUN
easat-7517	430	43	period	period	NOUN
easat-7517	430	44	2014–2019	2014–2019	NUM
easat-7517	430	45	,	,	PUNCT
easat-7517	430	46	"	"	PUNCT
easat-7517	430	47	journal	journal	NOUN
easat-7517	430	48	of	of	ADP
easat-7517	430	49	economics	economic	NOUN
easat-7517	430	50	and	and	CCONJ
easat-7517	430	51	business	business	NOUN
easat-7517	430	52	,	,	PUNCT
easat-7517	430	53	vol	vol	NOUN
easat-7517	430	54	.	.	PROPN
easat-7517	431	1	4	4	NUM
easat-7517	431	2	,	,	PUNCT
easat-7517	431	3	no	no	INTJ
easat-7517	431	4	.	.	NOUN
easat-7517	431	5	1	1	NUM
easat-7517	431	6	,	,	PUNCT
easat-7517	431	7	pp	pp	ADJ
easat-7517	431	8	.	.	PUNCT
easat-7517	432	1	57–78	57–78	NUM
easat-7517	432	2	,	,	PUNCT
easat-7517	432	3	2021	2021	NUM
easat-7517	432	4	.	.	PUNCT
easat-7517	433	1	https://doi.org/10.31014/aior.1992.04.01.321	https://doi.org/10.31014/aior.1992.04.01.321	X
easat-7517	433	2	[	[	X
easat-7517	433	3	57	57	NUM
easat-7517	433	4	]	]	PUNCT
easat-7517	433	5	s.	s.	PROPN
easat-7517	433	6	ashraf	ashraf	PROPN
easat-7517	433	7	,	,	PUNCT
easat-7517	433	8	e.	e.	PROPN
easat-7517	433	9	gs	gs	PROPN
easat-7517	433	10	félix	félix	PROPN
easat-7517	433	11	,	,	PUNCT
easat-7517	433	12	and	and	CCONJ
easat-7517	433	13	z.	z.	PROPN
easat-7517	433	14	serrasqueiro	serrasqueiro	PROPN
easat-7517	433	15	,	,	PUNCT
easat-7517	433	16	"	"	PUNCT
easat-7517	433	17	do	do	AUX
easat-7517	433	18	traditional	traditional	ADJ
easat-7517	433	19	financial	financial	ADJ
easat-7517	433	20	distress	distress	NOUN
easat-7517	433	21	prediction	prediction	NOUN
easat-7517	433	22	models	model	NOUN
easat-7517	433	23	predict	predict	VERB
easat-7517	433	24	the	the	DET
easat-7517	433	25	early	early	ADJ
easat-7517	433	26	warning	warning	NOUN
easat-7517	433	27	signs	sign	NOUN
easat-7517	433	28	of	of	ADP
easat-7517	433	29	financial	financial	ADJ
easat-7517	433	30	distress	distress	NOUN
easat-7517	433	31	?	?	PUNCT
easat-7517	433	32	,	,	PUNCT
easat-7517	433	33	"	"	PUNCT
easat-7517	433	34	journal	journal	NOUN
easat-7517	433	35	of	of	ADP
easat-7517	433	36	risk	risk	NOUN
easat-7517	433	37	and	and	CCONJ
easat-7517	433	38	financial	financial	ADJ
easat-7517	433	39	management	management	NOUN
easat-7517	433	40	,	,	PUNCT
easat-7517	433	41	vol	vol	NOUN
easat-7517	433	42	.	.	PROPN
easat-7517	433	43	12	12	NUM
easat-7517	433	44	,	,	PUNCT
easat-7517	433	45	no	no	INTJ
easat-7517	433	46	.	.	NOUN
easat-7517	433	47	2	2	NUM
easat-7517	433	48	,	,	PUNCT
easat-7517	433	49	p.	p.	NOUN
easat-7517	433	50	55	55	NUM
easat-7517	433	51	,	,	PUNCT
easat-7517	433	52	2019	2019	NUM
easat-7517	433	53	.	.	PUNCT
easat-7517	434	1	https://doi.org/10.3390/jrfm12020055	https://doi.org/10.3390/jrfm12020055	NOUN
easat-7517	434	2	[	[	X
easat-7517	434	3	58	58	NUM
easat-7517	434	4	]	]	PUNCT
easat-7517	434	5	i.	i.	NOUN
easat-7517	434	6	lutfiyyah	lutfiyyah	PROPN
easat-7517	434	7	and	and	CCONJ
easat-7517	434	8	l.	l.	PROPN
easat-7517	434	9	bhilawa	bhilawa	PROPN
easat-7517	434	10	,	,	PUNCT
easat-7517	434	11	"	"	PUNCT
easat-7517	434	12	accuracy	accuracy	NOUN
easat-7517	434	13	analysis	analysis	NOUN
easat-7517	434	14	of	of	ADP
easat-7517	434	15	modified	modified	ADJ
easat-7517	434	16	altman	altman	NOUN
easat-7517	434	17	model	model	NOUN
easat-7517	434	18	(	(	PUNCT
easat-7517	434	19	z”-score	z”-score	PROPN
easat-7517	434	20	)	)	PUNCT
easat-7517	434	21	,	,	PUNCT
easat-7517	434	22	zmijewski	zmijewski	PROPN
easat-7517	434	23	,	,	PUNCT
easat-7517	434	24	ohlson	ohlson	PROPN
easat-7517	434	25	,	,	PUNCT
easat-7517	434	26	springate	springate	ADJ
easat-7517	434	27	and	and	CCONJ
easat-7517	434	28	grover	grover	NOUN
easat-7517	434	29	to	to	PART
easat-7517	434	30	predict	predict	VERB
easat-7517	434	31	football	football	NOUN
easat-7517	434	32	club	club	NOUN
easat-7517	434	33	financial	financial	ADJ
easat-7517	434	34	distress	distress	NOUN
easat-7517	434	35	,	,	PUNCT
easat-7517	434	36	"	"	PUNCT
easat-7517	434	37	jurnal	jurnal	ADJ
easat-7517	434	38	akuntansi	akuntansi	PROPN
easat-7517	434	39	,	,	PUNCT
easat-7517	434	40	pp	pp	PROPN
easat-7517	434	41	.	.	PUNCT
easat-7517	435	1	46	46	NUM
easat-7517	435	2	-	-	SYM
easat-7517	435	3	60	60	NUM
easat-7517	435	4	,	,	PUNCT
easat-7517	435	5	2021	2021	NUM
easat-7517	435	6	.	.	PUNCT
easat-7517	436	1	https://doi.org/10.28932/jam.v13i1.2700	https://doi.org/10.28932/jam.v13i1.2700	PROPN
easat-7517	436	2	[	[	PUNCT
easat-7517	436	3	59	59	NUM
easat-7517	436	4	]	]	PUNCT
easat-7517	436	5	m.	m.	PROPN
easat-7517	436	6	f.	f.	PROPN
easat-7517	436	7	mvita	mvita	PROPN
easat-7517	436	8	and	and	CCONJ
easat-7517	436	9	e.	e.	PROPN
easat-7517	436	10	du	du	PROPN
easat-7517	436	11	toit	toit	PROPN
easat-7517	436	12	,	,	PUNCT
easat-7517	436	13	"	"	PUNCT
easat-7517	436	14	gender	gender	NOUN
easat-7517	436	15	diversity	diversity	NOUN
easat-7517	436	16	in	in	ADP
easat-7517	436	17	corporate	corporate	ADJ
easat-7517	436	18	boards	board	NOUN
easat-7517	436	19	of	of	ADP
easat-7517	436	20	companies	company	NOUN
easat-7517	436	21	listed	list	VERB
easat-7517	436	22	on	on	ADP
easat-7517	436	23	the	the	DET
easat-7517	436	24	johannesburg	johannesburg	PROPN
easat-7517	436	25	stock	stock	PROPN
easat-7517	436	26	exchange	exchange	PROPN
easat-7517	436	27	:	:	PUNCT
easat-7517	436	28	a	a	DET
easat-7517	436	29	quantile	quantile	ADJ
easat-7517	436	30	regression	regression	NOUN
easat-7517	436	31	approach	approach	NOUN
easat-7517	436	32	,	,	PUNCT
easat-7517	436	33	"	"	PUNCT
easat-7517	436	34	corporate	corporate	ADJ
easat-7517	436	35	governance	governance	NOUN
easat-7517	436	36	:	:	PUNCT
easat-7517	436	37	the	the	DET
easat-7517	436	38	international	international	ADJ
easat-7517	436	39	journal	journal	NOUN
easat-7517	436	40	of	of	ADP
easat-7517	436	41	business	business	NOUN
easat-7517	436	42	in	in	ADP
easat-7517	436	43	society	society	NOUN
easat-7517	436	44	,	,	PUNCT
easat-7517	436	45	vol	vol	NOUN
easat-7517	436	46	.	.	PROPN
easat-7517	436	47	24	24	NUM
easat-7517	436	48	,	,	PUNCT
easat-7517	436	49	no	no	INTJ
easat-7517	436	50	.	.	NOUN
easat-7517	436	51	8	8	NUM
easat-7517	436	52	,	,	PUNCT
easat-7517	436	53	pp	pp	ADJ
easat-7517	436	54	.	.	PUNCT
easat-7517	437	1	65	65	NUM
easat-7517	437	2	-	-	SYM
easat-7517	437	3	81	81	NUM
easat-7517	437	4	,	,	PUNCT
easat-7517	437	5	2024	2024	NUM
easat-7517	437	6	.	.	PUNCT
easat-7517	438	1	https://doi.org/10.1108/cg-03-2023-0120	https://doi.org/10.1108/cg-03-2023-0120	PROPN
easat-7517	438	2	[	[	X
easat-7517	438	3	60	60	NUM
easat-7517	438	4	]	]	PUNCT
easat-7517	438	5	r.	r.	PROPN
easat-7517	438	6	t.	t.	PROPN
easat-7517	438	7	ariska	ariska	PROPN
easat-7517	438	8	,	,	PUNCT
easat-7517	438	9	m.	m.	NOUN
easat-7517	438	10	arief	arief	NOUN
easat-7517	438	11	,	,	PUNCT
easat-7517	438	12	and	and	CCONJ
easat-7517	438	13	p.	p.	NOUN
easat-7517	438	14	prasetyono	prasetyono	PROPN
easat-7517	438	15	,	,	PUNCT
easat-7517	438	16	"	"	PUNCT
easat-7517	438	17	the	the	DET
easat-7517	438	18	effect	effect	NOUN
easat-7517	438	19	of	of	ADP
easat-7517	438	20	gender	gender	NOUN
easat-7517	438	21	diversity	diversity	NOUN
easat-7517	438	22	and	and	CCONJ
easat-7517	438	23	financial	financial	ADJ
easat-7517	438	24	ratios	ratio	NOUN
easat-7517	438	25	on	on	ADP
easat-7517	438	26	financial	financial	ADJ
easat-7517	438	27	distress	distress	NOUN
easat-7517	438	28	in	in	ADP
easat-7517	438	29	manufacturing	manufacture	VERB
easat-7517	438	30	companies	company	NOUN
easat-7517	438	31	in	in	ADP
easat-7517	438	32	indonesia	indonesia	PROPN
easat-7517	438	33	,	,	PUNCT
easat-7517	438	34	"	"	PUNCT
easat-7517	438	35	international	international	ADJ
easat-7517	438	36	journal	journal	NOUN
easat-7517	438	37	of	of	ADP
easat-7517	438	38	economics	economic	NOUN
easat-7517	438	39	,	,	PUNCT
easat-7517	438	40	business	business	NOUN
easat-7517	438	41	and	and	CCONJ
easat-7517	438	42	accounting	accounting	NOUN
easat-7517	438	43	research	research	NOUN
easat-7517	438	44	,	,	PUNCT
easat-7517	438	45	vol	vol	NOUN
easat-7517	438	46	.	.	PROPN
easat-7517	438	47	5	5	NUM
easat-7517	438	48	,	,	PUNCT
easat-7517	438	49	no	no	INTJ
easat-7517	438	50	.	.	NOUN
easat-7517	438	51	1	1	NUM
easat-7517	438	52	,	,	PUNCT
easat-7517	438	53	pp	pp	ADJ
easat-7517	438	54	.	.	PUNCT
easat-7517	439	1	537	537	NUM
easat-7517	439	2	-	-	SYM
easat-7517	439	3	551	551	NUM
easat-7517	439	4	,	,	PUNCT
easat-7517	439	5	2021	2021	NUM
easat-7517	439	6	.	.	PUNCT
easat-7517	440	1	https://doi.org/10.29040/ijebar.v5i1.2225	https://doi.org/10.29040/ijebar.v5i1.2225	X
easat-7517	441	1	[	[	X
easat-7517	441	2	61	61	NUM
easat-7517	441	3	]	]	PUNCT
easat-7517	441	4	a.	a.	NOUN
easat-7517	441	5	dirman	dirman	NOUN
easat-7517	441	6	,	,	PUNCT
easat-7517	441	7	"	"	PUNCT
easat-7517	441	8	financial	financial	ADJ
easat-7517	441	9	distress	distress	NOUN
easat-7517	441	10	:	:	PUNCT
easat-7517	441	11	the	the	DET
easat-7517	441	12	impacts	impact	NOUN
easat-7517	441	13	of	of	ADP
easat-7517	441	14	profitability	profitability	NOUN
easat-7517	441	15	,	,	PUNCT
easat-7517	441	16	liquidity	liquidity	NOUN
easat-7517	441	17	,	,	PUNCT
easat-7517	441	18	leverage	leverage	NOUN
easat-7517	441	19	,	,	PUNCT
easat-7517	441	20	firm	firm	ADJ
easat-7517	441	21	size	size	NOUN
easat-7517	441	22	,	,	PUNCT
easat-7517	441	23	and	and	CCONJ
easat-7517	441	24	free	free	ADJ
easat-7517	441	25	cash	cash	NOUN
easat-7517	441	26	flow	flow	NOUN
easat-7517	441	27	,	,	PUNCT
easat-7517	441	28	"	"	PUNCT
easat-7517	441	29	international	international	ADJ
easat-7517	441	30	journal	journal	NOUN
easat-7517	441	31	of	of	ADP
easat-7517	441	32	business	business	NOUN
easat-7517	441	33	,	,	PUNCT
easat-7517	441	34	economics	economic	NOUN
easat-7517	441	35	and	and	CCONJ
easat-7517	441	36	law	law	NOUN
easat-7517	441	37	,	,	PUNCT
easat-7517	441	38	vol	vol	NOUN
easat-7517	441	39	.	.	PROPN
easat-7517	441	40	22	22	NUM
easat-7517	441	41	,	,	PUNCT
easat-7517	441	42	no	no	INTJ
easat-7517	441	43	.	.	NOUN
easat-7517	441	44	1	1	NUM
easat-7517	441	45	,	,	PUNCT
easat-7517	441	46	pp	pp	ADJ
easat-7517	441	47	.	.	PUNCT
easat-7517	442	1	17	17	NUM
easat-7517	442	2	-	-	SYM
easat-7517	442	3	25	25	NUM
easat-7517	442	4	,	,	PUNCT
easat-7517	442	5	2020	2020	NUM
easat-7517	442	6	.	.	PUNCT
easat-7517	443	1	[	[	X
easat-7517	443	2	62	62	NUM
easat-7517	443	3	]	]	X
easat-7517	443	4	n.	n.	NOUN
easat-7517	443	5	kustiana	kustiana	PROPN
easat-7517	443	6	,	,	PUNCT
easat-7517	443	7	"	"	PUNCT
easat-7517	443	8	the	the	DET
easat-7517	443	9	effect	effect	NOUN
easat-7517	443	10	of	of	ADP
easat-7517	443	11	liquidity	liquidity	NOUN
easat-7517	443	12	,	,	PUNCT
easat-7517	443	13	leverage	leverage	NOUN
easat-7517	443	14	,	,	PUNCT
easat-7517	443	15	and	and	CCONJ
easat-7517	443	16	activity	activity	NOUN
easat-7517	443	17	on	on	ADP
easat-7517	443	18	financial	financial	ADJ
easat-7517	443	19	distress	distress	NOUN
easat-7517	443	20	(	(	PUNCT
easat-7517	443	21	empirical	empirical	ADJ
easat-7517	443	22	study	study	NOUN
easat-7517	443	23	on	on	ADP
easat-7517	443	24	transportation	transportation	NOUN
easat-7517	443	25	sector	sector	NOUN
easat-7517	443	26	companies	company	NOUN
easat-7517	443	27	listed	list	VERB
easat-7517	443	28	on	on	ADP
easat-7517	443	29	the	the	DET
easat-7517	443	30	indonesia	indonesia	PROPN
easat-7517	443	31	stock	stock	PROPN
easat-7517	443	32	exchange	exchange	PROPN
easat-7517	443	33	for	for	ADP
easat-7517	443	34	the	the	DET
easat-7517	443	35	2016	2016	NUM
easat-7517	443	36	-	-	SYM
easat-7517	443	37	2019	2019	NUM
easat-7517	443	38	period	period	NOUN
easat-7517	443	39	)	)	PUNCT
easat-7517	443	40	,	,	PUNCT
easat-7517	443	41	"	"	PUNCT
easat-7517	443	42	doctoral	doctoral	ADJ
easat-7517	443	43	dissertation	dissertation	NOUN
easat-7517	443	44	,	,	PUNCT
easat-7517	443	45	mecu	mecu	PROPN
easat-7517	443	46	buana	buana	PROPN
easat-7517	443	47	university	university	PROPN
easat-7517	443	48	jakarta	jakarta	PROPN
easat-7517	443	49	-	-	PUNCT
easat-7517	443	50	menteng	menteng	PROPN
easat-7517	443	51	,	,	PUNCT
easat-7517	443	52	2022	2022	NUM
easat-7517	443	53	.	.	PUNCT
easat-7517	444	1	[	[	X
easat-7517	444	2	63	63	NUM
easat-7517	444	3	]	]	PUNCT
easat-7517	444	4	j.	j.	PROPN
easat-7517	444	5	f.	f.	PROPN
easat-7517	444	6	hair	hair	PROPN
easat-7517	444	7	,	,	PUNCT
easat-7517	444	8	j.	j.	PROPN
easat-7517	444	9	j.	j.	PROPN
easat-7517	444	10	risher	risher	PROPN
easat-7517	444	11	,	,	PUNCT
easat-7517	444	12	m.	m.	NOUN
easat-7517	444	13	sarstedt	sarstedt	NOUN
easat-7517	444	14	,	,	PUNCT
easat-7517	444	15	and	and	CCONJ
easat-7517	444	16	c.	c.	PROPN
easat-7517	444	17	m.	m.	PROPN
easat-7517	444	18	ringle	ringle	PROPN
easat-7517	444	19	,	,	PUNCT
easat-7517	444	20	"	"	PUNCT
easat-7517	444	21	when	when	SCONJ
easat-7517	444	22	to	to	PART
easat-7517	444	23	use	use	VERB
easat-7517	444	24	and	and	CCONJ
easat-7517	444	25	how	how	SCONJ
easat-7517	444	26	to	to	PART
easat-7517	444	27	report	report	VERB
easat-7517	444	28	the	the	DET
easat-7517	444	29	results	result	NOUN
easat-7517	444	30	of	of	ADP
easat-7517	444	31	pls	pls	NOUN
easat-7517	444	32	-	-	PUNCT
easat-7517	444	33	sem	sem	NOUN
easat-7517	444	34	,	,	PUNCT
easat-7517	444	35	"	"	PUNCT
easat-7517	444	36	european	european	PROPN
easat-7517	444	37	business	business	PROPN
easat-7517	444	38	review	review	PROPN
easat-7517	444	39	,	,	PUNCT
easat-7517	444	40	vol	vol	NOUN
easat-7517	444	41	.	.	PROPN
easat-7517	445	1	31	31	NUM
easat-7517	445	2	,	,	PUNCT
easat-7517	445	3	no	no	INTJ
easat-7517	445	4	.	.	NOUN
easat-7517	445	5	1	1	NUM
easat-7517	445	6	,	,	PUNCT
easat-7517	445	7	pp	pp	ADJ
easat-7517	445	8	.	.	PUNCT
easat-7517	446	1	2	2	NUM
easat-7517	446	2	-	-	SYM
easat-7517	446	3	24	24	NUM
easat-7517	446	4	,	,	PUNCT
easat-7517	446	5	2019	2019	NUM
easat-7517	446	6	.	.	PUNCT
easat-7517	447	1	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	X
easat-7517	448	1	[	[	X
easat-7517	448	2	64	64	NUM
easat-7517	448	3	]	]	PUNCT
easat-7517	448	4	n.	n.	NOUN
easat-7517	448	5	younas	younas	PROPN
easat-7517	448	6	,	,	PUNCT
easat-7517	448	7	s.	s.	PROPN
easat-7517	448	8	uddin	uddin	PROPN
easat-7517	448	9	,	,	PUNCT
easat-7517	448	10	t.	t.	PROPN
easat-7517	448	11	awan	awan	PROPN
easat-7517	448	12	,	,	PUNCT
easat-7517	448	13	and	and	CCONJ
easat-7517	448	14	m.	m.	PROPN
easat-7517	448	15	y.	y.	PROPN
easat-7517	448	16	khan	khan	PROPN
easat-7517	448	17	,	,	PUNCT
easat-7517	448	18	"	"	PUNCT
easat-7517	448	19	corporate	corporate	ADJ
easat-7517	448	20	governance	governance	NOUN
easat-7517	448	21	and	and	CCONJ
easat-7517	448	22	financial	financial	ADJ
easat-7517	448	23	distress	distress	NOUN
easat-7517	448	24	:	:	PUNCT
easat-7517	448	25	asian	asian	ADJ
easat-7517	448	26	emerging	emerge	VERB
easat-7517	448	27	market	market	NOUN
easat-7517	448	28	perspective	perspective	NOUN
easat-7517	448	29	,	,	PUNCT
easat-7517	448	30	"	"	PUNCT
easat-7517	448	31	corporate	corporate	ADJ
easat-7517	448	32	governance	governance	NOUN
easat-7517	448	33	:	:	PUNCT
easat-7517	448	34	the	the	DET
easat-7517	448	35	international	international	ADJ
easat-7517	448	36	journal	journal	NOUN
easat-7517	448	37	of	of	ADP
easat-7517	448	38	business	business	NOUN
easat-7517	448	39	in	in	ADP
easat-7517	448	40	society	society	NOUN
easat-7517	448	41	,	,	PUNCT
easat-7517	448	42	vol	vol	NOUN
easat-7517	448	43	.	.	PROPN
easat-7517	448	44	21	21	NUM
easat-7517	448	45	,	,	PUNCT
easat-7517	448	46	no	no	INTJ
easat-7517	448	47	.	.	NOUN
easat-7517	448	48	4	4	NUM
easat-7517	448	49	,	,	PUNCT
easat-7517	448	50	pp	pp	ADJ
easat-7517	448	51	.	.	PUNCT
easat-7517	449	1	702	702	NUM
easat-7517	449	2	-	-	SYM
easat-7517	449	3	715	715	NUM
easat-7517	449	4	,	,	PUNCT
easat-7517	449	5	2021	2021	NUM
easat-7517	449	6	.	.	PUNCT
easat-7517	450	1	https://doi.org/10.1108/cg-04-2020-0119	https://doi.org/10.1108/cg-04-2020-0119	PROPN
easat-7517	451	1	[	[	X
easat-7517	451	2	65	65	NUM
easat-7517	451	3	]	]	X
easat-7517	451	4	e.	e.	PROPN
easat-7517	451	5	zelie	zelie	PROPN
easat-7517	451	6	and	and	CCONJ
easat-7517	451	7	f.	f.	PROPN
easat-7517	451	8	a.	a.	PROPN
easat-7517	451	9	wassie	wassie	PROPN
easat-7517	451	10	,	,	PUNCT
easat-7517	451	11	"	"	PUNCT
easat-7517	451	12	examining	examine	VERB
easat-7517	451	13	the	the	DET
easat-7517	451	14	financial	financial	ADJ
easat-7517	451	15	distress	distress	NOUN
easat-7517	451	16	condition	condition	NOUN
easat-7517	451	17	and	and	CCONJ
easat-7517	451	18	its	its	PRON
easat-7517	451	19	determinant	determinant	ADJ
easat-7517	451	20	factors	factor	NOUN
easat-7517	451	21	:	:	PUNCT
easat-7517	451	22	a	a	DET
easat-7517	451	23	study	study	NOUN
easat-7517	451	24	on	on	ADP
easat-7517	451	25	selected	select	VERB
easat-7517	451	26	insurance	insurance	NOUN
easat-7517	451	27	companies	company	NOUN
easat-7517	451	28	in	in	ADP
easat-7517	451	29	ethiopia	ethiopia	PROPN
easat-7517	451	30	,	,	PUNCT
easat-7517	451	31	"	"	PUNCT
easat-7517	451	32	world	world	NOUN
easat-7517	451	33	journal	journal	NOUN
easat-7517	451	34	of	of	ADP
easat-7517	451	35	education	education	NOUN
easat-7517	451	36	and	and	CCONJ
easat-7517	451	37	humanities	humanity	NOUN
easat-7517	451	38	,	,	PUNCT
easat-7517	451	39	vol	vol	NOUN
easat-7517	451	40	.	.	PROPN
easat-7517	451	41	1	1	NUM
easat-7517	451	42	,	,	PUNCT
easat-7517	451	43	no	no	INTJ
easat-7517	451	44	.	.	NOUN
easat-7517	451	45	1	1	NUM
easat-7517	451	46	,	,	PUNCT
easat-7517	451	47	p.	p.	NOUN
easat-7517	451	48	64	64	NUM
easat-7517	451	49	,	,	PUNCT
easat-7517	451	50	2019	2019	NUM
easat-7517	451	51	.	.	PUNCT
easat-7517	452	1	https://doi.org/10.22158/wjeh.v1n1p64	https://doi.org/10.22158/wjeh.v1n1p64	AUX
easat-7517	452	2	https://doi.org/10.1007/s10997-020-09537-7	https://doi.org/10.1007/s10997-020-09537-7	NUM
easat-7517	452	3	https://doi.org/10.1186/s13731-024-00369-5	https://doi.org/10.1186/s13731-024-00369-5	NUM
easat-7517	452	4	https://doi.org/10.1007/978-3-319-05542-8	https://doi.org/10.1007/978-3-319-05542-8	PROPN
easat-7517	452	5	https://doi.org/10.4135/9781452272054.n2	https://doi.org/10.4135/9781452272054.n2	NOUN
easat-7517	452	6	https://doi.org/10.1108/imds-07-2015-0302	https://doi.org/10.1108/imds-07-2015-0302	PROPN
easat-7517	452	7	https://doi.org/10.1037/met0000165	https://doi.org/10.1037/met0000165	PROPN
easat-7517	452	8	https://doi.org/10.1177/23197145221121084	https://doi.org/10.1177/23197145221121084	ADV
easat-7517	452	9	https://doi.org/10.1016/j.heliyon.2023.e15138	https://doi.org/10.1016/j.heliyon.2023.e15138	VERB
easat-7517	452	10	https://doi.org/10.17509/jaset.v12i1.23062	https://doi.org/10.17509/jaset.v12i1.23062	PRON
easat-7517	452	11	https://doi.org/10.21314/jcr.2018.243	https://doi.org/10.21314/jcr.2018.243	PROPN
easat-7517	452	12	https://doi.org/10.4236/ojbm.2024.125167	https://doi.org/10.4236/ojbm.2024.125167	PROPN
easat-7517	452	13	https://doi.org/10.31014/aior.1992.04.01.321	https://doi.org/10.31014/aior.1992.04.01.321	PROPN
easat-7517	452	14	https://doi.org/10.3390/jrfm12020055	https://doi.org/10.3390/jrfm12020055	NOUN
easat-7517	452	15	https://doi.org/10.28932/jam.v13i1.2700	https://doi.org/10.28932/jam.v13i1.2700	NOUN
easat-7517	452	16	https://doi.org/10.1108/cg-03-2023-0120	https://doi.org/10.1108/cg-03-2023-0120	PUNCT
easat-7517	452	17	https://doi.org/10.29040/ijebar.v5i1.2225	https://doi.org/10.29040/ijebar.v5i1.2225	X
easat-7517	452	18	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	NUM
easat-7517	452	19	https://doi.org/10.1108/cg-04-2020-0119	https://doi.org/10.1108/cg-04-2020-0119	PROPN
easat-7517	452	20	https://doi.org/10.22158/wjeh.v1n1p64	https://doi.org/10.22158/wjeh.v1n1p64	PROPN
easat-7517	452	21	2564	2564	NUM
easat-7517	452	22	edelweiss	edelweiss	PROPN
easat-7517	452	23	applied	apply	VERB
easat-7517	452	24	science	science	NOUN
easat-7517	452	25	and	and	CCONJ
easat-7517	452	26	technology	technology	NOUN
easat-7517	452	27	issn	issn	PROPN
easat-7517	452	28	:	:	PUNCT
easat-7517	452	29	2576	2576	NUM
easat-7517	452	30	-	-	SYM
easat-7517	452	31	8484	8484	NUM
easat-7517	452	32	vol	vol	NOUN
easat-7517	452	33	.	.	PROPN
easat-7517	453	1	9	9	NUM
easat-7517	453	2	,	,	PUNCT
easat-7517	453	3	no	no	INTJ
easat-7517	453	4	.	.	NOUN
easat-7517	453	5	5	5	NUM
easat-7517	453	6	:	:	SYM
easat-7517	453	7	2549	2549	NUM
easat-7517	453	8	-	-	SYM
easat-7517	453	9	2564	2564	NUM
easat-7517	453	10	,	,	PUNCT
easat-7517	453	11	2025	2025	NUM
easat-7517	453	12	doi	doi	NOUN
easat-7517	453	13	:	:	PUNCT
easat-7517	453	14	10.55214/25768484.v9i5.7517	10.55214/25768484.v9i5.7517	PROPN
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easat-7517	453	16	2025	2025	NUM
easat-7517	453	17	by	by	ADP
easat-7517	453	18	the	the	DET
easat-7517	453	19	authors	author	NOUN
easat-7517	453	20	;	;	PUNCT
easat-7517	453	21	licensee	licensee	PROPN
easat-7517	453	22	learning	learning	NOUN
easat-7517	453	23	gate	gate	NOUN
easat-7517	454	1	[	[	X
easat-7517	454	2	66	66	NUM
easat-7517	454	3	]	]	PUNCT
easat-7517	454	4	i.	i.	PROPN
easat-7517	454	5	m.	m.	PROPN
easat-7517	454	6	w.	w.	PROPN
easat-7517	454	7	putra	putra	PROPN
easat-7517	454	8	and	and	CCONJ
easat-7517	454	9	p.	p.	PROPN
easat-7517	455	1	g.	g.	PROPN
easat-7517	455	2	w.	w.	PROPN
easat-7517	455	3	p.	p.	PROPN
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easat-7517	455	5	,	,	PUNCT
easat-7517	455	6	"	"	PUNCT
easat-7517	455	7	the	the	DET
easat-7517	455	8	influence	influence	NOUN
easat-7517	455	9	of	of	ADP
easat-7517	455	10	company	company	NOUN
easat-7517	455	11	size	size	NOUN
easat-7517	455	12	,	,	PUNCT
easat-7517	455	13	financial	financial	ADJ
easat-7517	455	14	distress	distress	NOUN
easat-7517	455	15	,	,	PUNCT
easat-7517	455	16	kap	kap	NOUN
easat-7517	455	17	reputation	reputation	NOUN
easat-7517	455	18	on	on	ADP
easat-7517	455	19	going	go	VERB
easat-7517	455	20	concern	concern	NOUN
easat-7517	455	21	audit	audit	NOUN
easat-7517	455	22	opinion	opinion	NOUN
easat-7517	455	23	of	of	ADP
easat-7517	455	24	manufacturing	manufacture	VERB
easat-7517	455	25	companies	company	NOUN
easat-7517	455	26	from	from	ADP
easat-7517	455	27	bei	bei	NOUN
easat-7517	455	28	,	,	PUNCT
easat-7517	455	29	"	"	PUNCT
easat-7517	455	30	international	international	ADJ
easat-7517	455	31	journal	journal	NOUN
easat-7517	455	32	of	of	ADP
easat-7517	455	33	environmental	environmental	ADJ
easat-7517	455	34	,	,	PUNCT
easat-7517	455	35	sustainability	sustainability	NOUN
easat-7517	455	36	,	,	PUNCT
easat-7517	455	37	and	and	CCONJ
easat-7517	455	38	social	social	ADJ
easat-7517	455	39	science	science	NOUN
easat-7517	455	40	,	,	PUNCT
easat-7517	455	41	vol	vol	NOUN
easat-7517	455	42	.	.	PROPN
easat-7517	456	1	1	1	NUM
easat-7517	456	2	,	,	PUNCT
easat-7517	456	3	no	no	INTJ
easat-7517	456	4	.	.	NOUN
easat-7517	456	5	2	2	NUM
easat-7517	456	6	,	,	PUNCT
easat-7517	456	7	pp	pp	ADJ
easat-7517	456	8	.	.	PUNCT
easat-7517	457	1	57	57	NUM
easat-7517	457	2	-	-	SYM
easat-7517	457	3	61	61	NUM
easat-7517	457	4	,	,	PUNCT
easat-7517	457	5	2020	2020	NUM
easat-7517	457	6	.	.	PUNCT
easat-7517	458	1	https://doi.org/10.38142/ijesss.v1i2.29	https://doi.org/10.38142/ijesss.v1i2.29	NOUN
easat-7517	458	2	https://doi.org/10.38142/ijesss.v1i2.29	https://doi.org/10.38142/ijesss.v1i2.29	VERB