id	sid	tid	token	lemma	pos
easat-8173	1	1	edelweiss	edelweiss	PROPN
easat-8173	1	2	applied	apply	VERB
easat-8173	1	3	science	science	NOUN
easat-8173	1	4	and	and	CCONJ
easat-8173	1	5	technology	technology	NOUN
easat-8173	1	6	issn	issn	PROPN
easat-8173	1	7	:	:	PUNCT
easat-8173	1	8	2576	2576	NUM
easat-8173	1	9	-	-	SYM
easat-8173	1	10	8484	8484	NUM
easat-8173	1	11	vol	vol	NOUN
easat-8173	1	12	.	.	PROPN
easat-8173	2	1	9	9	NUM
easat-8173	2	2	,	,	PUNCT
easat-8173	2	3	no	no	INTJ
easat-8173	2	4	.	.	NOUN
easat-8173	2	5	6	6	NUM
easat-8173	2	6	,	,	PUNCT
easat-8173	2	7	1451	1451	NUM
easat-8173	2	8	-	-	SYM
easat-8173	2	9	1464	1464	NUM
easat-8173	2	10	2025	2025	NUM
easat-8173	2	11	publisher	publisher	NOUN
easat-8173	2	12	:	:	PUNCT
easat-8173	2	13	learning	learn	VERB
easat-8173	2	14	gate	gate	NOUN
easat-8173	2	15	doi	doi	PROPN
easat-8173	2	16	:	:	PUNCT
easat-8173	2	17	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	2	18	©	©	PROPN
easat-8173	2	19	2025	2025	NUM
easat-8173	2	20	by	by	ADP
easat-8173	2	21	the	the	DET
easat-8173	2	22	authors	author	NOUN
easat-8173	2	23	;	;	PUNCT
easat-8173	2	24	licensee	licensee	PROPN
easat-8173	2	25	learning	learning	NOUN
easat-8173	2	26	gate	gate	NOUN
easat-8173	3	1	©	©	PROPN
easat-8173	3	2	2025	2025	NUM
easat-8173	3	3	by	by	ADP
easat-8173	3	4	the	the	DET
easat-8173	3	5	authors	author	NOUN
easat-8173	3	6	;	;	PUNCT
easat-8173	3	7	licensee	licensee	PROPN
easat-8173	3	8	learning	learning	NOUN
easat-8173	3	9	gate	gate	NOUN
easat-8173	3	10	history	history	NOUN
easat-8173	3	11	:	:	PUNCT
easat-8173	3	12	received	receive	VERB
easat-8173	3	13	:	:	PUNCT
easat-8173	3	14	28	28	NUM
easat-8173	3	15	march	march	NOUN
easat-8173	3	16	2025	2025	NUM
easat-8173	3	17	;	;	PUNCT
easat-8173	3	18	revised	revise	VERB
easat-8173	3	19	:	:	PUNCT
easat-8173	3	20	3	3	NUM
easat-8173	3	21	june	june	PROPN
easat-8173	3	22	2025	2025	NUM
easat-8173	3	23	;	;	PUNCT
easat-8173	3	24	accepted	accept	VERB
easat-8173	3	25	:	:	PUNCT
easat-8173	3	26	6	6	NUM
easat-8173	3	27	june	june	PROPN
easat-8173	3	28	2025	2025	NUM
easat-8173	3	29	;	;	PUNCT
easat-8173	3	30	published	publish	VERB
easat-8173	3	31	:	:	PUNCT
easat-8173	4	1	18	18	NUM
easat-8173	4	2	june	june	PROPN
easat-8173	4	3	2025	2025	NUM
easat-8173	4	4	*	*	PUNCT
easat-8173	4	5	correspondence	correspondence	NOUN
easat-8173	4	6	:	:	PUNCT
easat-8173	4	7	yovita_87@untag-sby.ac.id	yovita_87@untag-sby.ac.id	PROPN
easat-8173	4	8	audit	audit	NOUN
easat-8173	4	9	quality	quality	NOUN
easat-8173	4	10	,	,	PUNCT
easat-8173	4	11	firm	firm	ADJ
easat-8173	4	12	value	value	NOUN
easat-8173	4	13	,	,	PUNCT
easat-8173	4	14	and	and	CCONJ
easat-8173	4	15	audit	audit	NOUN
easat-8173	4	16	opinion	opinion	NOUN
easat-8173	4	17	in	in	ADP
easat-8173	4	18	indonesian	indonesian	ADJ
easat-8173	4	19	state	state	NOUN
easat-8173	4	20	-	-	PUNCT
easat-8173	4	21	owned	own	VERB
easat-8173	4	22	enterprises	enterprise	NOUN
easat-8173	4	23	fauziyah	fauziyah	VERB
easat-8173	4	24	lamaya1	lamaya1	NOUN
easat-8173	4	25	,	,	PUNCT
easat-8173	4	26	maria	maria	PROPN
easat-8173	4	27	yovita	yovita	PROPN
easat-8173	4	28	r	r	PROPN
easat-8173	4	29	pandin2	pandin2	NOUN
easat-8173	4	30	*	*	NOUN
easat-8173	4	31	,	,	PUNCT
easat-8173	4	32	tri	tri	ADJ
easat-8173	4	33	ratnawati3	ratnawati3	NOUN
easat-8173	4	34	1doctoral	1doctoral	NUM
easat-8173	4	35	program	program	NOUN
easat-8173	4	36	in	in	ADP
easat-8173	4	37	economics	economic	NOUN
easat-8173	4	38	,	,	PUNCT
easat-8173	4	39	faculty	faculty	NOUN
easat-8173	4	40	of	of	ADP
easat-8173	4	41	economics	economic	NOUN
easat-8173	4	42	and	and	CCONJ
easat-8173	4	43	business	business	NOUN
easat-8173	4	44	,	,	PUNCT
easat-8173	4	45	universitas	universita	VERB
easat-8173	4	46	17	17	NUM
easat-8173	4	47	agustus	agustus	PROPN
easat-8173	4	48	1945	1945	NUM
easat-8173	4	49	,	,	PUNCT
easat-8173	4	50	indonesia	indonesia	PROPN
easat-8173	4	51	.	.	PUNCT
easat-8173	5	1	2,3faculty	2,3faculty	NUM
easat-8173	5	2	of	of	ADP
easat-8173	5	3	economics	economic	NOUN
easat-8173	5	4	and	and	CCONJ
easat-8173	5	5	business	business	NOUN
easat-8173	5	6	,	,	PUNCT
easat-8173	5	7	universitas	universita	VERB
easat-8173	5	8	17	17	NUM
easat-8173	5	9	agustus	agustus	PROPN
easat-8173	5	10	1945	1945	NUM
easat-8173	5	11	,	,	PUNCT
easat-8173	5	12	indonesia	indonesia	PROPN
easat-8173	5	13	;	;	PUNCT
easat-8173	5	14	yovita_87@untag-sby.ac.id	yovita_87@untag-sby.ac.id	PROPN
easat-8173	5	15	(	(	PUNCT
easat-8173	5	16	m.y.r.p	m.y.r.p	PROPN
easat-8173	5	17	.	.	PUNCT
easat-8173	5	18	)	)	PUNCT
easat-8173	5	19	.	.	PUNCT
easat-8173	6	1	abstract	abstract	ADV
easat-8173	6	2	:	:	PUNCT
easat-8173	6	3	this	this	DET
easat-8173	6	4	study	study	NOUN
easat-8173	6	5	aims	aim	VERB
easat-8173	6	6	to	to	PART
easat-8173	6	7	investigate	investigate	VERB
easat-8173	6	8	the	the	DET
easat-8173	6	9	influence	influence	NOUN
easat-8173	6	10	of	of	ADP
easat-8173	6	11	audit	audit	NOUN
easat-8173	6	12	quality	quality	NOUN
easat-8173	6	13	and	and	CCONJ
easat-8173	6	14	sustainability	sustainability	NOUN
easat-8173	6	15	disclosure	disclosure	NOUN
easat-8173	6	16	on	on	ADP
easat-8173	6	17	audit	audit	NOUN
easat-8173	6	18	opinions	opinion	NOUN
easat-8173	6	19	,	,	PUNCT
easat-8173	6	20	with	with	ADP
easat-8173	6	21	financial	financial	ADJ
easat-8173	6	22	risk	risk	NOUN
easat-8173	6	23	and	and	CCONJ
easat-8173	6	24	firm	firm	ADJ
easat-8173	6	25	value	value	NOUN
easat-8173	6	26	serving	serve	VERB
easat-8173	6	27	as	as	ADP
easat-8173	6	28	mediating	mediate	VERB
easat-8173	6	29	variables	variable	NOUN
easat-8173	6	30	.	.	PUNCT
easat-8173	7	1	the	the	DET
easat-8173	7	2	research	research	NOUN
easat-8173	7	3	addresses	address	VERB
easat-8173	7	4	increasing	increase	VERB
easat-8173	7	5	demands	demand	NOUN
easat-8173	7	6	for	for	ADP
easat-8173	7	7	transparency	transparency	NOUN
easat-8173	7	8	and	and	CCONJ
easat-8173	7	9	accountability	accountability	NOUN
easat-8173	7	10	in	in	ADP
easat-8173	7	11	indonesian	indonesian	ADJ
easat-8173	7	12	state	state	NOUN
easat-8173	7	13	-	-	PUNCT
easat-8173	7	14	owned	own	VERB
easat-8173	7	15	enterprises	enterprise	NOUN
easat-8173	7	16	(	(	PUNCT
easat-8173	7	17	soes	soe	NOUN
easat-8173	7	18	)	)	PUNCT
easat-8173	7	19	.	.	PUNCT
easat-8173	8	1	using	use	VERB
easat-8173	8	2	a	a	DET
easat-8173	8	3	quantitative	quantitative	ADJ
easat-8173	8	4	approach	approach	NOUN
easat-8173	8	5	,	,	PUNCT
easat-8173	8	6	data	datum	NOUN
easat-8173	8	7	were	be	AUX
easat-8173	8	8	collected	collect	VERB
easat-8173	8	9	from	from	ADP
easat-8173	8	10	20	20	NUM
easat-8173	8	11	non	non	ADJ
easat-8173	8	12	-	-	ADJ
easat-8173	8	13	bank	bank	ADJ
easat-8173	8	14	soes	soe	NOUN
easat-8173	8	15	listed	list	VERB
easat-8173	8	16	on	on	ADP
easat-8173	8	17	the	the	DET
easat-8173	8	18	indonesia	indonesia	PROPN
easat-8173	8	19	stock	stock	PROPN
easat-8173	8	20	exchange	exchange	NOUN
easat-8173	8	21	between	between	ADP
easat-8173	8	22	2019	2019	NUM
easat-8173	8	23	and	and	CCONJ
easat-8173	8	24	2023	2023	NUM
easat-8173	8	25	,	,	PUNCT
easat-8173	8	26	resulting	result	VERB
easat-8173	8	27	in	in	ADP
easat-8173	8	28	100	100	NUM
easat-8173	8	29	firm	firm	ADJ
easat-8173	8	30	-	-	PUNCT
easat-8173	8	31	year	year	NOUN
easat-8173	8	32	observations	observation	NOUN
easat-8173	8	33	.	.	PUNCT
easat-8173	9	1	the	the	DET
easat-8173	9	2	analysis	analysis	NOUN
easat-8173	9	3	employed	employ	VERB
easat-8173	9	4	partial	partial	ADJ
easat-8173	9	5	least	least	ADJ
easat-8173	9	6	squares	square	NOUN
easat-8173	9	7	structural	structural	ADJ
easat-8173	9	8	equation	equation	NOUN
easat-8173	9	9	modeling	modeling	NOUN
easat-8173	9	10	(	(	PUNCT
easat-8173	9	11	pls	pls	INTJ
easat-8173	9	12	-	-	PUNCT
easat-8173	9	13	sem	sem	NOUN
easat-8173	9	14	)	)	PUNCT
easat-8173	9	15	to	to	PART
easat-8173	9	16	test	test	VERB
easat-8173	9	17	the	the	DET
easat-8173	9	18	proposed	propose	VERB
easat-8173	9	19	mediation	mediation	NOUN
easat-8173	9	20	model	model	NOUN
easat-8173	9	21	.	.	PUNCT
easat-8173	10	1	the	the	DET
easat-8173	10	2	findings	finding	NOUN
easat-8173	10	3	reveal	reveal	VERB
easat-8173	10	4	that	that	SCONJ
easat-8173	10	5	audit	audit	NOUN
easat-8173	10	6	quality	quality	NOUN
easat-8173	10	7	significantly	significantly	ADV
easat-8173	10	8	affects	affect	VERB
easat-8173	10	9	audit	audit	NOUN
easat-8173	10	10	opinions	opinion	NOUN
easat-8173	10	11	,	,	PUNCT
easat-8173	10	12	both	both	PRON
easat-8173	10	13	directly	directly	ADV
easat-8173	10	14	and	and	CCONJ
easat-8173	10	15	indirectly	indirectly	ADV
easat-8173	10	16	through	through	ADP
easat-8173	10	17	firm	firm	ADJ
easat-8173	10	18	value	value	NOUN
easat-8173	10	19	.	.	PUNCT
easat-8173	11	1	however	however	ADV
easat-8173	11	2	,	,	PUNCT
easat-8173	11	3	sustainability	sustainability	NOUN
easat-8173	11	4	disclosure	disclosure	NOUN
easat-8173	11	5	shows	show	VERB
easat-8173	11	6	no	no	DET
easat-8173	11	7	significant	significant	ADJ
easat-8173	11	8	effect	effect	NOUN
easat-8173	11	9	on	on	ADP
easat-8173	11	10	either	either	DET
easat-8173	11	11	audit	audit	NOUN
easat-8173	11	12	opinions	opinion	NOUN
easat-8173	11	13	or	or	CCONJ
easat-8173	11	14	firm	firm	ADJ
easat-8173	11	15	value	value	NOUN
easat-8173	11	16	,	,	PUNCT
easat-8173	11	17	and	and	CCONJ
easat-8173	11	18	financial	financial	ADJ
easat-8173	11	19	risk	risk	NOUN
easat-8173	11	20	does	do	AUX
easat-8173	11	21	not	not	PART
easat-8173	11	22	act	act	VERB
easat-8173	11	23	as	as	ADP
easat-8173	11	24	a	a	DET
easat-8173	11	25	meaningful	meaningful	ADJ
easat-8173	11	26	mediator	mediator	NOUN
easat-8173	11	27	.	.	PUNCT
easat-8173	12	1	the	the	DET
easat-8173	12	2	study	study	NOUN
easat-8173	12	3	concludes	conclude	VERB
easat-8173	12	4	that	that	SCONJ
easat-8173	12	5	audit	audit	NOUN
easat-8173	12	6	quality	quality	NOUN
easat-8173	12	7	plays	play	VERB
easat-8173	12	8	a	a	DET
easat-8173	12	9	pivotal	pivotal	ADJ
easat-8173	12	10	role	role	NOUN
easat-8173	12	11	in	in	ADP
easat-8173	12	12	shaping	shape	VERB
easat-8173	12	13	audit	audit	NOUN
easat-8173	12	14	opinions	opinion	NOUN
easat-8173	12	15	,	,	PUNCT
easat-8173	12	16	while	while	SCONJ
easat-8173	12	17	esg	esg	NOUN
easat-8173	12	18	-	-	PUNCT
easat-8173	12	19	related	relate	VERB
easat-8173	12	20	disclosures	disclosure	NOUN
easat-8173	12	21	have	have	AUX
easat-8173	12	22	not	not	PART
easat-8173	12	23	yet	yet	ADV
easat-8173	12	24	been	be	AUX
easat-8173	12	25	fully	fully	ADV
easat-8173	12	26	considered	consider	VERB
easat-8173	12	27	in	in	ADP
easat-8173	12	28	public	public	ADJ
easat-8173	12	29	sector	sector	NOUN
easat-8173	12	30	audit	audit	NOUN
easat-8173	12	31	assessments	assessment	NOUN
easat-8173	12	32	.	.	PUNCT
easat-8173	13	1	these	these	DET
easat-8173	13	2	results	result	NOUN
easat-8173	13	3	offer	offer	VERB
easat-8173	13	4	practical	practical	ADJ
easat-8173	13	5	implications	implication	NOUN
easat-8173	13	6	for	for	ADP
easat-8173	13	7	policymakers	policymaker	NOUN
easat-8173	13	8	,	,	PUNCT
easat-8173	13	9	regulators	regulator	NOUN
easat-8173	13	10	,	,	PUNCT
easat-8173	13	11	and	and	CCONJ
easat-8173	13	12	auditors	auditor	NOUN
easat-8173	13	13	to	to	PART
easat-8173	13	14	strengthen	strengthen	VERB
easat-8173	13	15	audit	audit	NOUN
easat-8173	13	16	quality	quality	NOUN
easat-8173	13	17	and	and	CCONJ
easat-8173	13	18	integrate	integrate	VERB
easat-8173	13	19	sustainability	sustainability	NOUN
easat-8173	13	20	information	information	NOUN
easat-8173	13	21	into	into	ADP
easat-8173	13	22	the	the	DET
easat-8173	13	23	audit	audit	NOUN
easat-8173	13	24	process	process	NOUN
easat-8173	13	25	.	.	PUNCT
easat-8173	14	1	keywords	keyword	NOUN
easat-8173	14	2	:	:	PUNCT
easat-8173	14	3	audit	audit	NOUN
easat-8173	14	4	opinion	opinion	NOUN
easat-8173	14	5	,	,	PUNCT
easat-8173	14	6	audit	audit	NOUN
easat-8173	14	7	quality	quality	NOUN
easat-8173	14	8	,	,	PUNCT
easat-8173	14	9	financial	financial	ADJ
easat-8173	14	10	risk	risk	NOUN
easat-8173	14	11	,	,	PUNCT
easat-8173	14	12	firm	firm	ADJ
easat-8173	14	13	value	value	NOUN
easat-8173	14	14	,	,	PUNCT
easat-8173	14	15	pls	pls	NOUN
easat-8173	14	16	-	-	PUNCT
easat-8173	14	17	sem	sem	NOUN
easat-8173	14	18	,	,	PUNCT
easat-8173	14	19	soes	soe	NOUN
easat-8173	14	20	,	,	PUNCT
easat-8173	14	21	sustainability	sustainability	NOUN
easat-8173	14	22	disclosure	disclosure	NOUN
easat-8173	14	23	.	.	PUNCT
easat-8173	15	1	1	1	X
easat-8173	15	2	.	.	X
easat-8173	15	3	introduction	introduction	NOUN
easat-8173	15	4	audit	audit	NOUN
easat-8173	15	5	opinion	opinion	NOUN
easat-8173	15	6	is	be	AUX
easat-8173	15	7	a	a	DET
easat-8173	15	8	critical	critical	ADJ
easat-8173	15	9	element	element	NOUN
easat-8173	15	10	in	in	ADP
easat-8173	15	11	assessing	assess	VERB
easat-8173	15	12	the	the	DET
easat-8173	15	13	credibility	credibility	NOUN
easat-8173	15	14	and	and	CCONJ
easat-8173	15	15	accountability	accountability	NOUN
easat-8173	15	16	of	of	ADP
easat-8173	15	17	a	a	DET
easat-8173	15	18	company	company	NOUN
easat-8173	15	19	’s	’s	PART
easat-8173	15	20	financial	financial	ADJ
easat-8173	15	21	statements	statement	NOUN
easat-8173	15	22	,	,	PUNCT
easat-8173	15	23	particularly	particularly	ADV
easat-8173	15	24	for	for	ADP
easat-8173	15	25	entities	entity	NOUN
easat-8173	15	26	listed	list	VERB
easat-8173	15	27	in	in	ADP
easat-8173	15	28	capital	capital	NOUN
easat-8173	15	29	markets	market	NOUN
easat-8173	15	30	.	.	PUNCT
easat-8173	16	1	for	for	ADP
easat-8173	16	2	stakeholders	stakeholder	NOUN
easat-8173	16	3	such	such	ADJ
easat-8173	16	4	as	as	ADP
easat-8173	16	5	investors	investor	NOUN
easat-8173	16	6	,	,	PUNCT
easat-8173	16	7	regulators	regulator	NOUN
easat-8173	16	8	,	,	PUNCT
easat-8173	16	9	and	and	CCONJ
easat-8173	16	10	the	the	DET
easat-8173	16	11	public	public	NOUN
easat-8173	16	12	,	,	PUNCT
easat-8173	16	13	audit	audit	NOUN
easat-8173	16	14	opinions	opinion	NOUN
easat-8173	16	15	serve	serve	VERB
easat-8173	16	16	as	as	ADP
easat-8173	16	17	signals	signal	NOUN
easat-8173	16	18	of	of	ADP
easat-8173	16	19	the	the	DET
easat-8173	16	20	quality	quality	NOUN
easat-8173	16	21	of	of	ADP
easat-8173	16	22	financial	financial	ADJ
easat-8173	16	23	information	information	NOUN
easat-8173	16	24	and	and	CCONJ
easat-8173	16	25	corporate	corporate	ADJ
easat-8173	16	26	governance	governance	NOUN
easat-8173	16	27	.	.	PUNCT
easat-8173	17	1	audit	audit	NOUN
easat-8173	17	2	quality	quality	NOUN
easat-8173	17	3	plays	play	VERB
easat-8173	17	4	a	a	DET
easat-8173	17	5	strategic	strategic	ADJ
easat-8173	17	6	role	role	NOUN
easat-8173	17	7	in	in	ADP
easat-8173	17	8	this	this	DET
easat-8173	17	9	process	process	NOUN
easat-8173	17	10	,	,	PUNCT
easat-8173	17	11	as	as	ADV
easat-8173	17	12	competent	competent	ADJ
easat-8173	17	13	and	and	CCONJ
easat-8173	17	14	independent	independent	ADJ
easat-8173	17	15	auditors	auditor	NOUN
easat-8173	17	16	act	act	VERB
easat-8173	17	17	as	as	ADP
easat-8173	17	18	guardians	guardian	NOUN
easat-8173	17	19	of	of	ADP
easat-8173	17	20	the	the	DET
easat-8173	17	21	public	public	ADJ
easat-8173	17	22	interest	interest	NOUN
easat-8173	17	23	by	by	ADP
easat-8173	17	24	detecting	detect	VERB
easat-8173	17	25	potential	potential	ADJ
easat-8173	17	26	errors	error	NOUN
easat-8173	17	27	or	or	CCONJ
easat-8173	17	28	manipulations	manipulation	NOUN
easat-8173	17	29	in	in	ADP
easat-8173	17	30	financial	financial	ADJ
easat-8173	17	31	reporting	reporting	NOUN
easat-8173	17	32	[	[	X
easat-8173	17	33	1	1	NUM
easat-8173	17	34	]	]	PUNCT
easat-8173	17	35	.	.	PUNCT
easat-8173	18	1	moreover	moreover	ADV
easat-8173	18	2	,	,	PUNCT
easat-8173	18	3	high	high	ADJ
easat-8173	18	4	-	-	PUNCT
easat-8173	18	5	quality	quality	NOUN
easat-8173	18	6	audits	audits	NOUN
easat-8173	18	7	have	have	AUX
easat-8173	18	8	been	be	AUX
easat-8173	18	9	found	find	VERB
easat-8173	18	10	to	to	PART
easat-8173	18	11	mitigate	mitigate	VERB
easat-8173	18	12	earnings	earning	NOUN
easat-8173	18	13	management	management	NOUN
easat-8173	18	14	practices	practice	NOUN
easat-8173	18	15	that	that	PRON
easat-8173	18	16	may	may	AUX
easat-8173	18	17	impair	impair	VERB
easat-8173	18	18	the	the	DET
easat-8173	18	19	objectivity	objectivity	NOUN
easat-8173	18	20	of	of	ADP
easat-8173	18	21	audit	audit	NOUN
easat-8173	18	22	opinions	opinion	NOUN
easat-8173	18	23	,	,	PUNCT
easat-8173	18	24	as	as	SCONJ
easat-8173	18	25	demonstrated	demonstrate	VERB
easat-8173	18	26	by	by	ADP
easat-8173	18	27	imen	iman	NOUN
easat-8173	18	28	and	and	CCONJ
easat-8173	18	29	anis	anis	PROPN
easat-8173	19	1	[	[	X
easat-8173	19	2	2	2	NUM
easat-8173	19	3	]	]	PUNCT
easat-8173	19	4	in	in	ADP
easat-8173	19	5	the	the	DET
easat-8173	19	6	context	context	NOUN
easat-8173	19	7	of	of	ADP
easat-8173	19	8	emerging	emerge	VERB
easat-8173	19	9	economies	economy	NOUN
easat-8173	19	10	.	.	PUNCT
easat-8173	20	1	the	the	DET
easat-8173	20	2	link	link	NOUN
easat-8173	20	3	between	between	ADP
easat-8173	20	4	financial	financial	ADJ
easat-8173	20	5	reporting	reporting	NOUN
easat-8173	20	6	quality	quality	NOUN
easat-8173	20	7	and	and	CCONJ
easat-8173	20	8	audit	audit	NOUN
easat-8173	20	9	quality	quality	NOUN
easat-8173	20	10	is	be	AUX
easat-8173	20	11	further	far	ADV
easat-8173	20	12	reinforced	reinforce	VERB
easat-8173	20	13	by	by	ADP
easat-8173	20	14	carp	carp	NOUN
easat-8173	20	15	and	and	CCONJ
easat-8173	20	16	istrate	istrate	ADJ
easat-8173	20	17	[	[	X
easat-8173	20	18	3	3	NUM
easat-8173	20	19	]	]	PUNCT
easat-8173	20	20	who	who	PRON
easat-8173	20	21	argue	argue	VERB
easat-8173	20	22	that	that	SCONJ
easat-8173	20	23	audit	audit	NOUN
easat-8173	20	24	quality	quality	NOUN
easat-8173	20	25	is	be	AUX
easat-8173	20	26	significantly	significantly	ADV
easat-8173	20	27	influenced	influence	VERB
easat-8173	20	28	by	by	ADP
easat-8173	20	29	the	the	DET
easat-8173	20	30	quality	quality	NOUN
easat-8173	20	31	of	of	ADP
easat-8173	20	32	available	available	ADJ
easat-8173	20	33	information	information	NOUN
easat-8173	20	34	and	and	CCONJ
easat-8173	20	35	enhances	enhance	VERB
easat-8173	20	36	the	the	DET
easat-8173	20	37	relationship	relationship	NOUN
easat-8173	20	38	between	between	ADP
easat-8173	20	39	sound	sound	ADJ
easat-8173	20	40	governance	governance	NOUN
easat-8173	20	41	and	and	CCONJ
easat-8173	20	42	reliable	reliable	ADJ
easat-8173	20	43	audit	audit	NOUN
easat-8173	20	44	outcomes	outcome	NOUN
easat-8173	20	45	.	.	PUNCT
easat-8173	21	1	in	in	ADP
easat-8173	21	2	the	the	DET
easat-8173	21	3	public	public	ADJ
easat-8173	21	4	sector	sector	NOUN
easat-8173	21	5	,	,	PUNCT
easat-8173	21	6	high	high	ADJ
easat-8173	21	7	-	-	PUNCT
easat-8173	21	8	quality	quality	NOUN
easat-8173	21	9	audits	audits	NOUN
easat-8173	21	10	are	be	AUX
easat-8173	21	11	particularly	particularly	ADV
easat-8173	21	12	vital	vital	ADJ
easat-8173	21	13	in	in	ADP
easat-8173	21	14	maintaining	maintain	VERB
easat-8173	21	15	governmental	governmental	ADJ
easat-8173	21	16	accountability	accountability	NOUN
easat-8173	21	17	and	and	CCONJ
easat-8173	21	18	financial	financial	ADJ
easat-8173	21	19	legitimacy	legitimacy	NOUN
easat-8173	21	20	[	[	X
easat-8173	21	21	4	4	NUM
easat-8173	21	22	]	]	PUNCT
easat-8173	21	23	.	.	PUNCT
easat-8173	22	1	public	public	ADJ
easat-8173	22	2	sector	sector	NOUN
easat-8173	22	3	accounting	accounting	NOUN
easat-8173	22	4	reforms	reform	NOUN
easat-8173	22	5	,	,	PUNCT
easat-8173	22	6	including	include	VERB
easat-8173	22	7	the	the	DET
easat-8173	22	8	adoption	adoption	NOUN
easat-8173	22	9	of	of	ADP
easat-8173	22	10	accrual	accrual	ADJ
easat-8173	22	11	accounting	accounting	NOUN
easat-8173	22	12	and	and	CCONJ
easat-8173	22	13	ipsas	ipsas	PROPN
easat-8173	22	14	standards	standard	NOUN
easat-8173	22	15	,	,	PUNCT
easat-8173	22	16	have	have	AUX
easat-8173	22	17	been	be	AUX
easat-8173	22	18	shown	show	VERB
easat-8173	22	19	to	to	PART
easat-8173	22	20	improve	improve	VERB
easat-8173	22	21	governance	governance	NOUN
easat-8173	22	22	quality	quality	NOUN
easat-8173	22	23	and	and	CCONJ
easat-8173	22	24	financial	financial	ADJ
easat-8173	22	25	transparency	transparency	NOUN
easat-8173	23	1	[	[	X
easat-8173	23	2	5	5	NUM
easat-8173	23	3	]	]	PUNCT
easat-8173	23	4	.	.	PUNCT
easat-8173	24	1	recent	recent	ADJ
easat-8173	24	2	studies	study	NOUN
easat-8173	24	3	also	also	ADV
easat-8173	24	4	emphasize	emphasize	VERB
easat-8173	24	5	that	that	PRON
easat-8173	24	6	robust	robust	ADJ
easat-8173	24	7	public	public	ADJ
easat-8173	24	8	audit	audit	NOUN
easat-8173	24	9	practices	practice	NOUN
easat-8173	24	10	can	can	AUX
easat-8173	24	11	strengthen	strengthen	VERB
easat-8173	24	12	the	the	DET
easat-8173	24	13	role	role	NOUN
easat-8173	24	14	of	of	ADP
easat-8173	24	15	audit	audit	NOUN
easat-8173	24	16	institutions	institution	NOUN
easat-8173	24	17	as	as	ADP
easat-8173	24	18	democratic	democratic	ADJ
easat-8173	24	19	oversight	oversight	NOUN
easat-8173	24	20	mechanisms	mechanism	NOUN
easat-8173	24	21	,	,	PUNCT
easat-8173	24	22	especially	especially	ADV
easat-8173	24	23	during	during	ADP
easat-8173	24	24	periods	period	NOUN
easat-8173	24	25	of	of	ADP
easat-8173	24	26	uncertainty	uncertainty	NOUN
easat-8173	24	27	[	[	X
easat-8173	24	28	6	6	NUM
easat-8173	24	29	,	,	PUNCT
easat-8173	24	30	7	7	NUM
easat-8173	24	31	]	]	PUNCT
easat-8173	24	32	.	.	PUNCT
easat-8173	25	1	in	in	ADP
easat-8173	25	2	the	the	DET
easat-8173	25	3	context	context	NOUN
easat-8173	25	4	of	of	ADP
easat-8173	25	5	accountability	accountability	NOUN
easat-8173	25	6	and	and	CCONJ
easat-8173	25	7	sustainability	sustainability	NOUN
easat-8173	25	8	reforms	reform	NOUN
easat-8173	25	9	,	,	PUNCT
easat-8173	25	10	two	two	NUM
easat-8173	25	11	critical	critical	ADJ
easat-8173	25	12	issues	issue	NOUN
easat-8173	25	13	that	that	PRON
easat-8173	25	14	have	have	AUX
easat-8173	25	15	attracted	attract	VERB
easat-8173	25	16	increasing	increase	VERB
easat-8173	25	17	scholarly	scholarly	ADJ
easat-8173	25	18	and	and	CCONJ
easat-8173	25	19	institutional	institutional	ADJ
easat-8173	25	20	attention	attention	NOUN
easat-8173	25	21	are	be	AUX
easat-8173	25	22	audit	audit	NOUN
easat-8173	25	23	quality	quality	NOUN
easat-8173	25	24	and	and	CCONJ
easat-8173	25	25	sustainability	sustainability	NOUN
easat-8173	25	26	disclosure	disclosure	NOUN
easat-8173	25	27	.	.	PUNCT
easat-8173	26	1	audit	audit	NOUN
easat-8173	26	2	quality	quality	NOUN
easat-8173	26	3	is	be	AUX
easat-8173	26	4	widely	widely	ADV
easat-8173	26	5	regarded	regard	VERB
easat-8173	26	6	as	as	ADP
easat-8173	26	7	a	a	DET
easat-8173	26	8	reflection	reflection	NOUN
easat-8173	26	9	of	of	ADP
easat-8173	26	10	an	an	DET
easat-8173	26	11	auditor	auditor	NOUN
easat-8173	26	12	’s	’s	PART
easat-8173	26	13	independence	independence	NOUN
easat-8173	26	14	,	,	PUNCT
easat-8173	26	15	competence	competence	NOUN
easat-8173	26	16	,	,	PUNCT
easat-8173	26	17	and	and	CCONJ
easat-8173	26	18	integrity	integrity	NOUN
easat-8173	26	19	in	in	ADP
easat-8173	26	20	1452	1452	NUM
easat-8173	26	21	edelweiss	edelweiss	PROPN
easat-8173	26	22	applied	apply	VERB
easat-8173	26	23	science	science	NOUN
easat-8173	26	24	and	and	CCONJ
easat-8173	26	25	technology	technology	NOUN
easat-8173	26	26	issn	issn	PROPN
easat-8173	26	27	:	:	PUNCT
easat-8173	26	28	2576	2576	NUM
easat-8173	26	29	-	-	SYM
easat-8173	26	30	8484	8484	NUM
easat-8173	26	31	vol	vol	NOUN
easat-8173	26	32	.	.	PROPN
easat-8173	27	1	9	9	NUM
easat-8173	27	2	,	,	PUNCT
easat-8173	27	3	no	no	INTJ
easat-8173	27	4	.	.	NOUN
easat-8173	28	1	6	6	NUM
easat-8173	28	2	:	:	SYM
easat-8173	28	3	1451	1451	NUM
easat-8173	28	4	-	-	SYM
easat-8173	28	5	1464	1464	NUM
easat-8173	28	6	,	,	PUNCT
easat-8173	28	7	2025	2025	NUM
easat-8173	28	8	doi	doi	NOUN
easat-8173	28	9	:	:	PUNCT
easat-8173	28	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	28	11	©	©	PROPN
easat-8173	28	12	2025	2025	NUM
easat-8173	28	13	by	by	ADP
easat-8173	28	14	the	the	DET
easat-8173	28	15	authors	author	NOUN
easat-8173	28	16	;	;	PUNCT
easat-8173	28	17	licensee	licensee	PROPN
easat-8173	28	18	learning	learn	VERB
easat-8173	28	19	gate	gate	NOUN
easat-8173	28	20	delivering	deliver	VERB
easat-8173	28	21	a	a	DET
easat-8173	28	22	fair	fair	ADJ
easat-8173	28	23	and	and	CCONJ
easat-8173	28	24	accurate	accurate	ADJ
easat-8173	28	25	opinion	opinion	NOUN
easat-8173	28	26	.	.	PUNCT
easat-8173	29	1	in	in	ADP
easat-8173	29	2	this	this	DET
easat-8173	29	3	regard	regard	NOUN
easat-8173	29	4	,	,	PUNCT
easat-8173	29	5	lin	lin	PROPN
easat-8173	29	6	[	[	X
easat-8173	29	7	8	8	NUM
easat-8173	29	8	]	]	PUNCT
easat-8173	29	9	finds	find	VERB
easat-8173	29	10	that	that	SCONJ
easat-8173	29	11	auditor	auditor	NOUN
easat-8173	29	12	transparency	transparency	NOUN
easat-8173	29	13	in	in	ADP
easat-8173	29	14	disclosing	disclose	VERB
easat-8173	29	15	key	key	ADJ
easat-8173	29	16	audit	audit	NOUN
easat-8173	29	17	matters	matter	NOUN
easat-8173	29	18	(	(	PUNCT
easat-8173	29	19	kams	kams	PROPN
easat-8173	29	20	)	)	PUNCT
easat-8173	29	21	is	be	AUX
easat-8173	29	22	significantly	significantly	ADV
easat-8173	29	23	associated	associate	VERB
easat-8173	29	24	with	with	ADP
easat-8173	29	25	audit	audit	NOUN
easat-8173	29	26	quality	quality	NOUN
easat-8173	29	27	,	,	PUNCT
easat-8173	29	28	thereby	thereby	ADV
easat-8173	29	29	reinforcing	reinforce	VERB
easat-8173	29	30	the	the	DET
easat-8173	29	31	value	value	NOUN
easat-8173	29	32	of	of	ADP
easat-8173	29	33	the	the	DET
easat-8173	29	34	audit	audit	NOUN
easat-8173	29	35	report	report	NOUN
easat-8173	29	36	as	as	ADP
easat-8173	29	37	an	an	DET
easat-8173	29	38	accountability	accountability	NOUN
easat-8173	29	39	mechanism	mechanism	NOUN
easat-8173	29	40	in	in	ADP
easat-8173	29	41	support	support	NOUN
easat-8173	29	42	of	of	ADP
easat-8173	29	43	sustainable	sustainable	ADJ
easat-8173	29	44	development	development	NOUN
easat-8173	29	45	.	.	PUNCT
easat-8173	30	1	furthermore	furthermore	ADV
easat-8173	30	2	,	,	PUNCT
easat-8173	30	3	audit	audit	NOUN
easat-8173	30	4	quality	quality	NOUN
easat-8173	30	5	may	may	AUX
easat-8173	30	6	influence	influence	VERB
easat-8173	30	7	the	the	DET
easat-8173	30	8	quality	quality	NOUN
easat-8173	30	9	of	of	ADP
easat-8173	30	10	sustainability	sustainability	NOUN
easat-8173	30	11	reporting	reporting	NOUN
easat-8173	30	12	,	,	PUNCT
easat-8173	30	13	particularly	particularly	ADV
easat-8173	30	14	when	when	SCONJ
easat-8173	30	15	financial	financial	ADJ
easat-8173	30	16	and	and	CCONJ
easat-8173	30	17	sustainability	sustainability	NOUN
easat-8173	30	18	audits	audit	NOUN
easat-8173	30	19	are	be	AUX
easat-8173	30	20	functionally	functionally	ADV
easat-8173	30	21	integrated	integrate	VERB
easat-8173	30	22	.	.	PUNCT
easat-8173	31	1	pasko	pasko	PROPN
easat-8173	31	2	,	,	PUNCT
easat-8173	31	3	et	et	PROPN
easat-8173	31	4	al	al	PROPN
easat-8173	31	5	.	.	PUNCT
easat-8173	32	1	[	[	X
easat-8173	32	2	9	9	NUM
easat-8173	32	3	]	]	PUNCT
easat-8173	32	4	show	show	VERB
easat-8173	32	5	that	that	SCONJ
easat-8173	32	6	firms	firm	NOUN
easat-8173	32	7	audited	audit	VERB
easat-8173	32	8	by	by	ADP
easat-8173	32	9	big	big	ADJ
easat-8173	32	10	four	four	NUM
easat-8173	32	11	accounting	accounting	NOUN
easat-8173	32	12	firms	firm	NOUN
easat-8173	32	13	tend	tend	VERB
easat-8173	32	14	to	to	PART
easat-8173	32	15	produce	produce	VERB
easat-8173	32	16	higher	high	ADJ
easat-8173	32	17	-	-	PUNCT
easat-8173	32	18	quality	quality	NOUN
easat-8173	32	19	corporate	corporate	ADJ
easat-8173	32	20	social	social	ADJ
easat-8173	32	21	responsibility	responsibility	NOUN
easat-8173	32	22	(	(	PUNCT
easat-8173	32	23	csr	csr	NOUN
easat-8173	32	24	)	)	PUNCT
easat-8173	32	25	reports	report	NOUN
easat-8173	32	26	,	,	PUNCT
easat-8173	32	27	indicating	indicate	VERB
easat-8173	32	28	a	a	DET
easat-8173	32	29	quality	quality	NOUN
easat-8173	32	30	spillover	spillover	NOUN
easat-8173	32	31	from	from	ADP
easat-8173	32	32	financial	financial	ADJ
easat-8173	32	33	audits	audits	NOUN
easat-8173	32	34	to	to	ADP
easat-8173	32	35	sustainability	sustainability	NOUN
easat-8173	32	36	reporting	reporting	NOUN
easat-8173	32	37	.	.	PUNCT
easat-8173	33	1	on	on	ADP
easat-8173	33	2	the	the	DET
easat-8173	33	3	other	other	ADJ
easat-8173	33	4	hand	hand	NOUN
easat-8173	33	5	,	,	PUNCT
easat-8173	33	6	zaman	zaman	PROPN
easat-8173	33	7	,	,	PUNCT
easat-8173	33	8	et	et	PROPN
easat-8173	33	9	al	al	PROPN
easat-8173	33	10	.	.	PUNCT
easat-8173	34	1	[	[	X
easat-8173	34	2	10	10	NUM
easat-8173	34	3	]	]	PUNCT
easat-8173	34	4	highlight	highlight	VERB
easat-8173	34	5	that	that	SCONJ
easat-8173	34	6	the	the	DET
easat-8173	34	7	effectiveness	effectiveness	NOUN
easat-8173	34	8	of	of	ADP
easat-8173	34	9	internal	internal	ADJ
easat-8173	34	10	audit	audit	NOUN
easat-8173	34	11	committees	committee	NOUN
easat-8173	34	12	is	be	AUX
easat-8173	34	13	a	a	DET
easat-8173	34	14	key	key	ADJ
easat-8173	34	15	determinant	determinant	NOUN
easat-8173	34	16	of	of	ADP
easat-8173	34	17	assurance	assurance	NOUN
easat-8173	34	18	quality	quality	NOUN
easat-8173	34	19	in	in	ADP
easat-8173	34	20	sustainability	sustainability	NOUN
easat-8173	34	21	reporting	reporting	NOUN
easat-8173	34	22	.	.	PUNCT
easat-8173	35	1	this	this	PRON
easat-8173	35	2	underscores	underscore	VERB
easat-8173	35	3	the	the	DET
easat-8173	35	4	importance	importance	NOUN
easat-8173	35	5	of	of	ADP
easat-8173	35	6	internal	internal	ADJ
easat-8173	35	7	governance	governance	NOUN
easat-8173	35	8	mechanisms	mechanism	NOUN
easat-8173	35	9	in	in	ADP
easat-8173	35	10	ensuring	ensure	VERB
easat-8173	35	11	non	non	ADJ
easat-8173	35	12	-	-	ADJ
easat-8173	35	13	financial	financial	ADJ
easat-8173	35	14	accountability	accountability	NOUN
easat-8173	35	15	.	.	PUNCT
easat-8173	36	1	their	their	PRON
easat-8173	36	2	findings	finding	NOUN
easat-8173	36	3	are	be	AUX
easat-8173	36	4	consistent	consistent	ADJ
easat-8173	36	5	with	with	ADP
easat-8173	36	6	gerwing	gerwing	NOUN
easat-8173	36	7	,	,	PUNCT
easat-8173	36	8	et	et	PROPN
easat-8173	36	9	al	al	PROPN
easat-8173	36	10	.	.	PUNCT
easat-8173	37	1	[	[	X
easat-8173	37	2	11	11	NUM
easat-8173	37	3	]	]	PUNCT
easat-8173	37	4	who	who	PRON
easat-8173	37	5	demonstrate	demonstrate	VERB
easat-8173	37	6	that	that	SCONJ
easat-8173	37	7	sustainable	sustainable	ADJ
easat-8173	37	8	corporate	corporate	ADJ
easat-8173	37	9	governance	governance	NOUN
easat-8173	37	10	structures	structure	NOUN
easat-8173	37	11	—	—	PUNCT
easat-8173	37	12	such	such	ADJ
easat-8173	37	13	as	as	ADP
easat-8173	37	14	the	the	DET
easat-8173	37	15	presence	presence	NOUN
easat-8173	37	16	of	of	ADP
easat-8173	37	17	sustainability	sustainability	NOUN
easat-8173	37	18	committees	committee	NOUN
easat-8173	37	19	and	and	CCONJ
easat-8173	37	20	inclusive	inclusive	ADJ
easat-8173	37	21	boards	board	NOUN
easat-8173	37	22	of	of	ADP
easat-8173	37	23	directors	director	NOUN
easat-8173	37	24	—	—	PUNCT
easat-8173	37	25	significantly	significantly	ADV
easat-8173	37	26	enhance	enhance	VERB
easat-8173	37	27	the	the	DET
easat-8173	37	28	quality	quality	NOUN
easat-8173	37	29	of	of	ADP
easat-8173	37	30	sustainability	sustainability	NOUN
easat-8173	37	31	disclosures	disclosure	NOUN
easat-8173	37	32	,	,	PUNCT
easat-8173	37	33	particularly	particularly	ADV
easat-8173	37	34	under	under	ADP
easat-8173	37	35	mandatory	mandatory	ADJ
easat-8173	37	36	reporting	reporting	NOUN
easat-8173	37	37	regimes	regime	NOUN
easat-8173	37	38	.	.	PUNCT
easat-8173	38	1	sustainability	sustainability	NOUN
easat-8173	38	2	disclosure	disclosure	NOUN
easat-8173	38	3	,	,	PUNCT
easat-8173	38	4	which	which	PRON
easat-8173	38	5	encompasses	encompass	VERB
easat-8173	38	6	economic	economic	ADJ
easat-8173	38	7	,	,	PUNCT
easat-8173	38	8	social	social	ADJ
easat-8173	38	9	,	,	PUNCT
easat-8173	38	10	and	and	CCONJ
easat-8173	38	11	environmental	environmental	ADJ
easat-8173	38	12	dimensions	dimension	NOUN
easat-8173	38	13	,	,	PUNCT
easat-8173	38	14	reflects	reflect	VERB
easat-8173	38	15	a	a	DET
easat-8173	38	16	firm	firm	NOUN
easat-8173	38	17	’s	’s	PART
easat-8173	38	18	commitment	commitment	NOUN
easat-8173	38	19	to	to	ADP
easat-8173	38	20	the	the	DET
easat-8173	38	21	principles	principle	NOUN
easat-8173	38	22	of	of	ADP
easat-8173	38	23	sustainable	sustainable	ADJ
easat-8173	38	24	governance	governance	NOUN
easat-8173	38	25	.	.	PUNCT
easat-8173	39	1	however	however	ADV
easat-8173	39	2	,	,	PUNCT
easat-8173	39	3	relatively	relatively	ADV
easat-8173	39	4	few	few	ADJ
easat-8173	39	5	studies	study	NOUN
easat-8173	39	6	have	have	AUX
easat-8173	39	7	comprehensively	comprehensively	ADV
easat-8173	39	8	examined	examine	VERB
easat-8173	39	9	how	how	SCONJ
easat-8173	39	10	audit	audit	NOUN
easat-8173	39	11	quality	quality	NOUN
easat-8173	39	12	and	and	CCONJ
easat-8173	39	13	sustainability	sustainability	NOUN
easat-8173	39	14	disclosure	disclosure	NOUN
easat-8173	39	15	jointly	jointly	ADV
easat-8173	39	16	influence	influence	VERB
easat-8173	39	17	audit	audit	NOUN
easat-8173	39	18	opinion	opinion	NOUN
easat-8173	39	19	,	,	PUNCT
easat-8173	39	20	particularly	particularly	ADV
easat-8173	39	21	in	in	ADP
easat-8173	39	22	the	the	DET
easat-8173	39	23	context	context	NOUN
easat-8173	39	24	of	of	ADP
easat-8173	39	25	state	state	NOUN
easat-8173	39	26	-	-	PUNCT
easat-8173	39	27	owned	own	VERB
easat-8173	39	28	enterprises	enterprise	NOUN
easat-8173	39	29	(	(	PUNCT
easat-8173	39	30	soes	soe	NOUN
easat-8173	39	31	)	)	PUNCT
easat-8173	39	32	in	in	ADP
easat-8173	39	33	developing	develop	VERB
easat-8173	39	34	countries	country	NOUN
easat-8173	39	35	such	such	ADJ
easat-8173	39	36	as	as	ADP
easat-8173	39	37	indonesia	indonesia	PROPN
easat-8173	39	38	.	.	PUNCT
easat-8173	40	1	in	in	ADP
easat-8173	40	2	addition	addition	NOUN
easat-8173	40	3	to	to	ADP
easat-8173	40	4	direct	direct	ADJ
easat-8173	40	5	effects	effect	NOUN
easat-8173	40	6	,	,	PUNCT
easat-8173	40	7	financial	financial	ADJ
easat-8173	40	8	risk	risk	NOUN
easat-8173	40	9	and	and	CCONJ
easat-8173	40	10	firm	firm	ADJ
easat-8173	40	11	value	value	NOUN
easat-8173	40	12	are	be	AUX
easat-8173	40	13	also	also	ADV
easat-8173	40	14	believed	believe	VERB
easat-8173	40	15	to	to	PART
easat-8173	40	16	play	play	VERB
easat-8173	40	17	mediating	mediate	VERB
easat-8173	40	18	roles	role	NOUN
easat-8173	40	19	in	in	ADP
easat-8173	40	20	the	the	DET
easat-8173	40	21	relationship	relationship	NOUN
easat-8173	40	22	between	between	ADP
easat-8173	40	23	audit	audit	NOUN
easat-8173	40	24	quality	quality	NOUN
easat-8173	40	25	,	,	PUNCT
easat-8173	40	26	sustainability	sustainability	NOUN
easat-8173	40	27	disclosure	disclosure	NOUN
easat-8173	40	28	,	,	PUNCT
easat-8173	40	29	and	and	CCONJ
easat-8173	40	30	audit	audit	NOUN
easat-8173	40	31	opinion	opinion	NOUN
easat-8173	40	32	.	.	PUNCT
easat-8173	41	1	financial	financial	ADJ
easat-8173	41	2	risk	risk	NOUN
easat-8173	41	3	may	may	AUX
easat-8173	41	4	weaken	weaken	VERB
easat-8173	41	5	the	the	DET
easat-8173	41	6	auditor	auditor	NOUN
easat-8173	41	7	's	's	PART
easat-8173	41	8	confidence	confidence	NOUN
easat-8173	41	9	in	in	ADP
easat-8173	41	10	an	an	DET
easat-8173	41	11	entity	entity	NOUN
easat-8173	41	12	’s	’s	PART
easat-8173	41	13	going	go	VERB
easat-8173	41	14	concern	concern	NOUN
easat-8173	41	15	status	status	NOUN
easat-8173	41	16	,	,	PUNCT
easat-8173	41	17	particularly	particularly	ADV
easat-8173	41	18	for	for	ADP
easat-8173	41	19	firms	firm	NOUN
easat-8173	41	20	with	with	ADP
easat-8173	41	21	high	high	ADJ
easat-8173	41	22	leverage	leverage	NOUN
easat-8173	41	23	or	or	CCONJ
easat-8173	41	24	acute	acute	ADJ
easat-8173	41	25	financial	financial	ADJ
easat-8173	41	26	distress	distress	NOUN
easat-8173	41	27	.	.	PUNCT
easat-8173	42	1	meanwhile	meanwhile	ADV
easat-8173	42	2	,	,	PUNCT
easat-8173	42	3	firm	firm	ADJ
easat-8173	42	4	value	value	NOUN
easat-8173	42	5	reflects	reflect	VERB
easat-8173	42	6	the	the	DET
easat-8173	42	7	market	market	NOUN
easat-8173	42	8	's	's	PART
easat-8173	42	9	perception	perception	NOUN
easat-8173	42	10	of	of	ADP
easat-8173	42	11	the	the	DET
easat-8173	42	12	entity	entity	NOUN
easat-8173	42	13	’s	’s	PART
easat-8173	42	14	overall	overall	ADJ
easat-8173	42	15	performance	performance	NOUN
easat-8173	42	16	and	and	CCONJ
easat-8173	42	17	prospects	prospect	NOUN
easat-8173	42	18	,	,	PUNCT
easat-8173	42	19	which	which	PRON
easat-8173	42	20	is	be	AUX
easat-8173	42	21	often	often	ADV
easat-8173	42	22	influenced	influence	VERB
easat-8173	42	23	by	by	ADP
easat-8173	42	24	the	the	DET
easat-8173	42	25	extent	extent	NOUN
easat-8173	42	26	to	to	PART
easat-8173	42	27	which	which	PRON
easat-8173	42	28	the	the	DET
easat-8173	42	29	company	company	NOUN
easat-8173	42	30	demonstrates	demonstrate	VERB
easat-8173	42	31	its	its	PRON
easat-8173	42	32	commitment	commitment	NOUN
easat-8173	42	33	to	to	ADP
easat-8173	42	34	sustainability	sustainability	NOUN
easat-8173	42	35	.	.	PUNCT
easat-8173	43	1	feng	feng	PROPN
easat-8173	43	2	and	and	CCONJ
easat-8173	43	3	wu	wu	PROPN
easat-8173	44	1	[	[	X
easat-8173	44	2	12	12	NUM
easat-8173	44	3	]	]	PUNCT
easat-8173	44	4	find	find	VERB
easat-8173	44	5	that	that	SCONJ
easat-8173	44	6	esg	esg	PROPN
easat-8173	44	7	disclosure	disclosure	NOUN
easat-8173	44	8	significantly	significantly	ADV
easat-8173	44	9	enhances	enhance	VERB
easat-8173	44	10	firm	firm	ADJ
easat-8173	44	11	value	value	NOUN
easat-8173	44	12	,	,	PUNCT
easat-8173	44	13	suggesting	suggest	VERB
easat-8173	44	14	that	that	SCONJ
easat-8173	44	15	sustainability	sustainability	NOUN
easat-8173	44	16	transparency	transparency	NOUN
easat-8173	44	17	creates	create	VERB
easat-8173	44	18	positive	positive	ADJ
easat-8173	44	19	market	market	NOUN
easat-8173	44	20	value	value	NOUN
easat-8173	44	21	by	by	ADP
easat-8173	44	22	strengthening	strengthen	VERB
easat-8173	44	23	stakeholder	stakeholder	NOUN
easat-8173	44	24	trust	trust	NOUN
easat-8173	44	25	.	.	PUNCT
easat-8173	45	1	similarly	similarly	ADV
easat-8173	45	2	,	,	PUNCT
easat-8173	45	3	huang	huang	PROPN
easat-8173	45	4	[	[	X
easat-8173	45	5	13	13	NUM
easat-8173	45	6	]	]	PUNCT
easat-8173	45	7	confirms	confirm	VERB
easat-8173	45	8	that	that	SCONJ
easat-8173	45	9	environmental	environmental	ADJ
easat-8173	45	10	disclosure	disclosure	NOUN
easat-8173	45	11	,	,	PUNCT
easat-8173	45	12	as	as	ADP
easat-8173	45	13	a	a	DET
easat-8173	45	14	component	component	NOUN
easat-8173	45	15	of	of	ADP
easat-8173	45	16	esg	esg	PROPN
easat-8173	45	17	reporting	reporting	NOUN
easat-8173	45	18	,	,	PUNCT
easat-8173	45	19	improves	improve	VERB
easat-8173	45	20	firm	firm	ADJ
easat-8173	45	21	value	value	NOUN
easat-8173	45	22	in	in	ADP
easat-8173	45	23	emerging	emerge	VERB
easat-8173	45	24	markets	market	NOUN
easat-8173	45	25	.	.	PUNCT
easat-8173	46	1	audit	audit	NOUN
easat-8173	46	2	quality	quality	NOUN
easat-8173	46	3	,	,	PUNCT
easat-8173	46	4	on	on	ADP
easat-8173	46	5	the	the	DET
easat-8173	46	6	other	other	ADJ
easat-8173	46	7	hand	hand	NOUN
easat-8173	46	8	,	,	PUNCT
easat-8173	46	9	may	may	AUX
easat-8173	46	10	reinforce	reinforce	VERB
easat-8173	46	11	these	these	DET
easat-8173	46	12	effects	effect	NOUN
easat-8173	46	13	.	.	PUNCT
easat-8173	47	1	as	as	SCONJ
easat-8173	47	2	shown	show	VERB
easat-8173	47	3	by	by	ADP
easat-8173	47	4	bakri	bakri	NOUN
easat-8173	47	5	[	[	X
easat-8173	47	6	14	14	NUM
easat-8173	47	7	]	]	X
easat-8173	47	8	high	high	ADJ
easat-8173	47	9	-	-	PUNCT
easat-8173	47	10	quality	quality	NOUN
easat-8173	47	11	audits	audits	NOUN
easat-8173	47	12	strengthen	strengthen	VERB
easat-8173	47	13	the	the	DET
easat-8173	47	14	positive	positive	ADJ
easat-8173	47	15	impact	impact	NOUN
easat-8173	47	16	of	of	ADP
easat-8173	47	17	dividend	dividend	NOUN
easat-8173	47	18	policy	policy	NOUN
easat-8173	47	19	on	on	ADP
easat-8173	47	20	firm	firm	ADJ
easat-8173	47	21	value	value	NOUN
easat-8173	47	22	by	by	ADP
easat-8173	47	23	reducing	reduce	VERB
easat-8173	47	24	information	information	NOUN
easat-8173	47	25	asymmetry	asymmetry	NOUN
easat-8173	47	26	and	and	CCONJ
easat-8173	47	27	enhancing	enhance	VERB
easat-8173	47	28	the	the	DET
easat-8173	47	29	credibility	credibility	NOUN
easat-8173	47	30	of	of	ADP
easat-8173	47	31	financial	financial	ADJ
easat-8173	47	32	disclosures	disclosure	NOUN
easat-8173	47	33	.	.	PUNCT
easat-8173	48	1	given	give	VERB
easat-8173	48	2	the	the	DET
easat-8173	48	3	complexity	complexity	NOUN
easat-8173	48	4	of	of	ADP
easat-8173	48	5	these	these	DET
easat-8173	48	6	interrelationships	interrelationship	NOUN
easat-8173	48	7	,	,	PUNCT
easat-8173	48	8	this	this	DET
easat-8173	48	9	study	study	NOUN
easat-8173	48	10	aims	aim	VERB
easat-8173	48	11	to	to	PART
easat-8173	48	12	fill	fill	VERB
easat-8173	48	13	a	a	DET
easat-8173	48	14	gap	gap	NOUN
easat-8173	48	15	in	in	ADP
easat-8173	48	16	the	the	DET
easat-8173	48	17	literature	literature	NOUN
easat-8173	48	18	by	by	ADP
easat-8173	48	19	exploring	explore	VERB
easat-8173	48	20	the	the	DET
easat-8173	48	21	determinants	determinant	NOUN
easat-8173	48	22	of	of	ADP
easat-8173	48	23	audit	audit	NOUN
easat-8173	48	24	opinion	opinion	NOUN
easat-8173	48	25	within	within	ADP
easat-8173	48	26	an	an	DET
easat-8173	48	27	integrated	integrated	ADJ
easat-8173	48	28	governance	governance	NOUN
easat-8173	48	29	and	and	CCONJ
easat-8173	48	30	sustainability	sustainability	NOUN
easat-8173	48	31	framework	framework	NOUN
easat-8173	48	32	.	.	PUNCT
easat-8173	49	1	this	this	DET
easat-8173	49	2	study	study	NOUN
easat-8173	49	3	aims	aim	VERB
easat-8173	49	4	to	to	PART
easat-8173	49	5	achieve	achieve	VERB
easat-8173	49	6	the	the	DET
easat-8173	49	7	following	following	ADJ
easat-8173	49	8	objectives	objective	NOUN
easat-8173	49	9	:	:	PUNCT
easat-8173	49	10	1	1	X
easat-8173	49	11	.	.	PUNCT
easat-8173	49	12	to	to	PART
easat-8173	49	13	examine	examine	VERB
easat-8173	49	14	the	the	DET
easat-8173	49	15	direct	direct	ADJ
easat-8173	49	16	effects	effect	NOUN
easat-8173	49	17	of	of	ADP
easat-8173	49	18	audit	audit	NOUN
easat-8173	49	19	quality	quality	NOUN
easat-8173	49	20	and	and	CCONJ
easat-8173	49	21	sustainability	sustainability	NOUN
easat-8173	49	22	disclosure	disclosure	NOUN
easat-8173	49	23	on	on	ADP
easat-8173	49	24	audit	audit	NOUN
easat-8173	49	25	opinion	opinion	NOUN
easat-8173	49	26	;	;	PUNCT
easat-8173	49	27	2	2	X
easat-8173	49	28	.	.	X
easat-8173	49	29	to	to	PART
easat-8173	49	30	analyze	analyze	VERB
easat-8173	49	31	the	the	DET
easat-8173	49	32	mediating	mediate	VERB
easat-8173	49	33	roles	role	NOUN
easat-8173	49	34	of	of	ADP
easat-8173	49	35	financial	financial	ADJ
easat-8173	49	36	risk	risk	NOUN
easat-8173	49	37	and	and	CCONJ
easat-8173	49	38	firm	firm	ADJ
easat-8173	49	39	value	value	NOUN
easat-8173	49	40	in	in	ADP
easat-8173	49	41	these	these	DET
easat-8173	49	42	relationships	relationship	NOUN
easat-8173	49	43	.	.	PUNCT
easat-8173	50	1	the	the	DET
easat-8173	50	2	study	study	NOUN
easat-8173	50	3	is	be	AUX
easat-8173	50	4	expected	expect	VERB
easat-8173	50	5	to	to	PART
easat-8173	50	6	contribute	contribute	VERB
easat-8173	50	7	theoretically	theoretically	ADV
easat-8173	50	8	by	by	ADP
easat-8173	50	9	advancing	advance	VERB
easat-8173	50	10	an	an	DET
easat-8173	50	11	integrated	integrate	VERB
easat-8173	50	12	audit	audit	NOUN
easat-8173	50	13	model	model	NOUN
easat-8173	50	14	that	that	PRON
easat-8173	50	15	incorporates	incorporate	VERB
easat-8173	50	16	sustainability	sustainability	NOUN
easat-8173	50	17	considerations	consideration	NOUN
easat-8173	50	18	.	.	PUNCT
easat-8173	51	1	practically	practically	ADV
easat-8173	51	2	,	,	PUNCT
easat-8173	51	3	the	the	DET
easat-8173	51	4	findings	finding	NOUN
easat-8173	51	5	offer	offer	VERB
easat-8173	51	6	relevant	relevant	ADJ
easat-8173	51	7	insights	insight	NOUN
easat-8173	51	8	for	for	ADP
easat-8173	51	9	auditors	auditor	NOUN
easat-8173	51	10	,	,	PUNCT
easat-8173	51	11	corporate	corporate	ADJ
easat-8173	51	12	managers	manager	NOUN
easat-8173	51	13	,	,	PUNCT
easat-8173	51	14	and	and	CCONJ
easat-8173	51	15	regulators	regulator	NOUN
easat-8173	51	16	seeking	seek	VERB
easat-8173	51	17	to	to	PART
easat-8173	51	18	enhance	enhance	VERB
easat-8173	51	19	the	the	DET
easat-8173	51	20	quality	quality	NOUN
easat-8173	51	21	of	of	ADP
easat-8173	51	22	financial	financial	ADJ
easat-8173	51	23	reporting	reporting	NOUN
easat-8173	51	24	and	and	CCONJ
easat-8173	51	25	accountability	accountability	NOUN
easat-8173	51	26	within	within	ADP
easat-8173	51	27	the	the	DET
easat-8173	51	28	state	state	NOUN
easat-8173	51	29	-	-	PUNCT
easat-8173	51	30	owned	own	VERB
easat-8173	51	31	enterprise	enterprise	NOUN
easat-8173	51	32	(	(	PUNCT
easat-8173	51	33	soe	soe	ADJ
easat-8173	51	34	)	)	PUNCT
easat-8173	51	35	sector	sector	NOUN
easat-8173	51	36	.	.	PUNCT
easat-8173	52	1	2	2	X
easat-8173	52	2	.	.	X
easat-8173	52	3	literature	literature	NOUN
easat-8173	52	4	review	review	PROPN
easat-8173	52	5	and	and	CCONJ
easat-8173	52	6	hypotheses	hypothese	VERB
easat-8173	52	7	development	development	NOUN
easat-8173	52	8	2.1	2.1	NUM
easat-8173	52	9	.	.	PUNCT
easat-8173	53	1	theoretical	theoretical	ADJ
easat-8173	53	2	framework	framework	NOUN
easat-8173	53	3	this	this	DET
easat-8173	53	4	study	study	NOUN
easat-8173	53	5	is	be	AUX
easat-8173	53	6	grounded	ground	VERB
easat-8173	53	7	in	in	ADP
easat-8173	53	8	three	three	NUM
easat-8173	53	9	main	main	ADJ
easat-8173	53	10	theoretical	theoretical	ADJ
easat-8173	53	11	perspectives	perspective	NOUN
easat-8173	53	12	:	:	PUNCT
easat-8173	53	13	agency	agency	NOUN
easat-8173	53	14	theory	theory	NOUN
easat-8173	53	15	,	,	PUNCT
easat-8173	53	16	signaling	signal	VERB
easat-8173	53	17	theory	theory	NOUN
easat-8173	53	18	,	,	PUNCT
easat-8173	53	19	and	and	CCONJ
easat-8173	53	20	legitimacy	legitimacy	NOUN
easat-8173	53	21	theory	theory	NOUN
easat-8173	53	22	.	.	PUNCT
easat-8173	54	1	together	together	ADV
easat-8173	54	2	,	,	PUNCT
easat-8173	54	3	these	these	DET
easat-8173	54	4	theories	theory	NOUN
easat-8173	54	5	provide	provide	VERB
easat-8173	54	6	a	a	DET
easat-8173	54	7	conceptual	conceptual	ADJ
easat-8173	54	8	foundation	foundation	NOUN
easat-8173	54	9	for	for	ADP
easat-8173	54	10	explaining	explain	VERB
easat-8173	54	11	the	the	DET
easat-8173	54	12	interrelationships	interrelationship	NOUN
easat-8173	54	13	among	among	ADP
easat-8173	54	14	audit	audit	NOUN
easat-8173	54	15	quality	quality	NOUN
easat-8173	54	16	,	,	PUNCT
easat-8173	54	17	sustainability	sustainability	NOUN
easat-8173	54	18	disclosure	disclosure	NOUN
easat-8173	54	19	,	,	PUNCT
easat-8173	54	20	financial	financial	ADJ
easat-8173	54	21	risk	risk	NOUN
easat-8173	54	22	,	,	PUNCT
easat-8173	54	23	and	and	CCONJ
easat-8173	54	24	audit	audit	NOUN
easat-8173	54	25	opinion	opinion	NOUN
easat-8173	54	26	.	.	PUNCT
easat-8173	55	1	2.2	2.2	NUM
easat-8173	55	2	.	.	PUNCT
easat-8173	56	1	agency	agency	NOUN
easat-8173	56	2	theory	theory	NOUN
easat-8173	56	3	agency	agency	NOUN
easat-8173	56	4	theory	theory	NOUN
easat-8173	56	5	explains	explain	VERB
easat-8173	56	6	the	the	DET
easat-8173	56	7	contractual	contractual	ADJ
easat-8173	56	8	relationship	relationship	NOUN
easat-8173	56	9	between	between	ADP
easat-8173	56	10	a	a	DET
easat-8173	56	11	company	company	NOUN
easat-8173	56	12	’s	’s	PART
easat-8173	56	13	owners	owner	NOUN
easat-8173	56	14	(	(	PUNCT
easat-8173	56	15	principals	principal	NOUN
easat-8173	56	16	)	)	PUNCT
easat-8173	56	17	and	and	CCONJ
easat-8173	56	18	its	its	PRON
easat-8173	56	19	management	management	NOUN
easat-8173	56	20	(	(	PUNCT
easat-8173	56	21	agents	agent	NOUN
easat-8173	56	22	)	)	PUNCT
easat-8173	56	23	,	,	PUNCT
easat-8173	56	24	in	in	ADP
easat-8173	56	25	which	which	PRON
easat-8173	56	26	differing	differ	VERB
easat-8173	56	27	interests	interest	NOUN
easat-8173	56	28	and	and	CCONJ
easat-8173	56	29	information	information	NOUN
easat-8173	56	30	asymmetry	asymmetry	NOUN
easat-8173	56	31	can	can	AUX
easat-8173	56	32	lead	lead	VERB
easat-8173	56	33	to	to	ADP
easat-8173	56	34	agency	agency	NOUN
easat-8173	56	35	1453	1453	NUM
easat-8173	56	36	edelweiss	edelweiss	PROPN
easat-8173	56	37	applied	apply	VERB
easat-8173	56	38	science	science	NOUN
easat-8173	56	39	and	and	CCONJ
easat-8173	56	40	technology	technology	NOUN
easat-8173	56	41	issn	issn	PROPN
easat-8173	56	42	:	:	PUNCT
easat-8173	56	43	2576	2576	NUM
easat-8173	56	44	-	-	SYM
easat-8173	56	45	8484	8484	NUM
easat-8173	56	46	vol	vol	NOUN
easat-8173	56	47	.	.	PROPN
easat-8173	57	1	9	9	NUM
easat-8173	57	2	,	,	PUNCT
easat-8173	57	3	no	no	INTJ
easat-8173	57	4	.	.	NOUN
easat-8173	58	1	6	6	NUM
easat-8173	58	2	:	:	SYM
easat-8173	58	3	1451	1451	NUM
easat-8173	58	4	-	-	SYM
easat-8173	58	5	1464	1464	NUM
easat-8173	58	6	,	,	PUNCT
easat-8173	58	7	2025	2025	NUM
easat-8173	58	8	doi	doi	NOUN
easat-8173	58	9	:	:	PUNCT
easat-8173	58	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	58	11	©	©	PROPN
easat-8173	58	12	2025	2025	NUM
easat-8173	58	13	by	by	ADP
easat-8173	58	14	the	the	DET
easat-8173	58	15	authors	author	NOUN
easat-8173	58	16	;	;	PUNCT
easat-8173	58	17	licensee	licensee	PROPN
easat-8173	58	18	learning	learn	VERB
easat-8173	58	19	gate	gate	NOUN
easat-8173	58	20	conflicts	conflict	NOUN
easat-8173	58	21	[	[	X
easat-8173	58	22	15	15	NUM
easat-8173	58	23	]	]	PUNCT
easat-8173	58	24	.	.	PUNCT
easat-8173	59	1	in	in	ADP
easat-8173	59	2	this	this	DET
easat-8173	59	3	context	context	NOUN
easat-8173	59	4	,	,	PUNCT
easat-8173	59	5	audit	audit	NOUN
easat-8173	59	6	quality	quality	NOUN
easat-8173	59	7	serves	serve	VERB
easat-8173	59	8	as	as	ADP
easat-8173	59	9	an	an	DET
easat-8173	59	10	external	external	ADJ
easat-8173	59	11	monitoring	monitoring	NOUN
easat-8173	59	12	mechanism	mechanism	NOUN
easat-8173	59	13	to	to	PART
easat-8173	59	14	reduce	reduce	VERB
easat-8173	59	15	managerial	managerial	ADJ
easat-8173	59	16	opportunism	opportunism	NOUN
easat-8173	59	17	.	.	PUNCT
easat-8173	60	1	olowookere	olowookere	ADV
easat-8173	60	2	,	,	PUNCT
easat-8173	60	3	et	et	PROPN
easat-8173	60	4	al	al	PROPN
easat-8173	60	5	.	.	PUNCT
easat-8173	61	1	[	[	X
easat-8173	61	2	16	16	NUM
easat-8173	61	3	]	]	PUNCT
easat-8173	61	4	assert	assert	VERB
easat-8173	61	5	that	that	SCONJ
easat-8173	61	6	companies	company	NOUN
easat-8173	61	7	audited	audit	VERB
easat-8173	61	8	by	by	ADP
easat-8173	61	9	big	big	ADJ
easat-8173	61	10	four	four	NUM
easat-8173	61	11	firms	firm	NOUN
easat-8173	61	12	tend	tend	VERB
easat-8173	61	13	to	to	PART
easat-8173	61	14	incur	incur	VERB
easat-8173	61	15	lower	low	ADJ
easat-8173	61	16	agency	agency	NOUN
easat-8173	61	17	costs	cost	NOUN
easat-8173	61	18	,	,	PUNCT
easat-8173	61	19	reflecting	reflect	VERB
easat-8173	61	20	the	the	DET
easat-8173	61	21	effectiveness	effectiveness	NOUN
easat-8173	61	22	of	of	ADP
easat-8173	61	23	high	high	ADJ
easat-8173	61	24	-	-	PUNCT
easat-8173	61	25	quality	quality	NOUN
easat-8173	61	26	audits	audits	NOUN
easat-8173	61	27	in	in	ADP
easat-8173	61	28	mitigating	mitigate	VERB
easat-8173	61	29	such	such	ADJ
easat-8173	61	30	conflicts	conflict	NOUN
easat-8173	61	31	.	.	PUNCT
easat-8173	62	1	however	however	ADV
easat-8173	62	2	,	,	PUNCT
easat-8173	62	3	the	the	DET
easat-8173	62	4	effectiveness	effectiveness	NOUN
easat-8173	62	5	of	of	ADP
easat-8173	62	6	audit	audit	NOUN
easat-8173	62	7	quality	quality	NOUN
easat-8173	62	8	is	be	AUX
easat-8173	62	9	also	also	ADV
easat-8173	62	10	significantly	significantly	ADV
easat-8173	62	11	influenced	influence	VERB
easat-8173	62	12	by	by	ADP
easat-8173	62	13	the	the	DET
easat-8173	62	14	timeliness	timeliness	NOUN
easat-8173	62	15	of	of	ADP
easat-8173	62	16	audit	audit	NOUN
easat-8173	62	17	reporting	report	VERB
easat-8173	62	18	,	,	PUNCT
easat-8173	62	19	as	as	SCONJ
easat-8173	62	20	delayed	delay	VERB
easat-8173	62	21	audit	audit	NOUN
easat-8173	62	22	reports	report	NOUN
easat-8173	62	23	may	may	AUX
easat-8173	62	24	erode	erode	VERB
easat-8173	62	25	investor	investor	NOUN
easat-8173	62	26	confidence	confidence	NOUN
easat-8173	62	27	and	and	CCONJ
easat-8173	62	28	exacerbate	exacerbate	VERB
easat-8173	62	29	agency	agency	NOUN
easat-8173	62	30	problems	problem	NOUN
easat-8173	62	31	.	.	PUNCT
easat-8173	63	1	2.3	2.3	NUM
easat-8173	63	2	.	.	PUNCT
easat-8173	64	1	signaling	signal	VERB
easat-8173	64	2	theory	theory	NOUN
easat-8173	64	3	signaling	signal	VERB
easat-8173	64	4	theory	theory	NOUN
easat-8173	64	5	posits	posit	NOUN
easat-8173	64	6	that	that	SCONJ
easat-8173	64	7	firms	firm	NOUN
easat-8173	64	8	can	can	AUX
easat-8173	64	9	convey	convey	VERB
easat-8173	64	10	positive	positive	ADJ
easat-8173	64	11	signals	signal	NOUN
easat-8173	64	12	to	to	ADP
easat-8173	64	13	stakeholders	stakeholder	NOUN
easat-8173	64	14	through	through	ADP
easat-8173	64	15	actions	action	NOUN
easat-8173	64	16	such	such	ADJ
easat-8173	64	17	as	as	ADP
easat-8173	64	18	engaging	engage	VERB
easat-8173	64	19	reputable	reputable	ADJ
easat-8173	64	20	auditors	auditor	NOUN
easat-8173	64	21	or	or	CCONJ
easat-8173	64	22	disclosing	disclose	VERB
easat-8173	64	23	sustainability	sustainability	NOUN
easat-8173	64	24	information	information	NOUN
easat-8173	64	25	in	in	ADP
easat-8173	64	26	a	a	DET
easat-8173	64	27	transparent	transparent	ADJ
easat-8173	64	28	manner	manner	NOUN
easat-8173	64	29	[	[	X
easat-8173	64	30	17	17	NUM
easat-8173	64	31	]	]	PUNCT
easat-8173	64	32	.	.	PUNCT
easat-8173	65	1	in	in	ADP
easat-8173	65	2	a	a	DET
easat-8173	65	3	study	study	NOUN
easat-8173	65	4	by	by	ADP
easat-8173	65	5	saghafi	saghafi	PROPN
easat-8173	65	6	,	,	PUNCT
easat-8173	65	7	et	et	PROPN
easat-8173	65	8	al	al	PROPN
easat-8173	65	9	.	.	PUNCT
easat-8173	66	1	[	[	X
easat-8173	66	2	17	17	NUM
easat-8173	66	3	]	]	X
easat-8173	66	4	higher	high	ADJ
easat-8173	66	5	audit	audit	NOUN
easat-8173	66	6	fees	fee	NOUN
easat-8173	66	7	are	be	AUX
easat-8173	66	8	associated	associate	VERB
easat-8173	66	9	with	with	ADP
easat-8173	66	10	improved	improved	ADJ
easat-8173	66	11	audit	audit	NOUN
easat-8173	66	12	quality	quality	NOUN
easat-8173	66	13	and	and	CCONJ
easat-8173	66	14	reduced	reduced	ADJ
easat-8173	66	15	earnings	earning	NOUN
easat-8173	66	16	manipulation	manipulation	NOUN
easat-8173	66	17	,	,	PUNCT
easat-8173	66	18	thereby	thereby	ADV
easat-8173	66	19	enhancing	enhance	VERB
easat-8173	66	20	the	the	DET
easat-8173	66	21	quality	quality	NOUN
easat-8173	66	22	of	of	ADP
easat-8173	66	23	financial	financial	ADJ
easat-8173	66	24	reporting	reporting	NOUN
easat-8173	66	25	.	.	PUNCT
easat-8173	67	1	these	these	DET
easat-8173	67	2	findings	finding	NOUN
easat-8173	67	3	support	support	VERB
easat-8173	67	4	the	the	DET
easat-8173	67	5	view	view	NOUN
easat-8173	67	6	that	that	SCONJ
easat-8173	67	7	higher	high	ADJ
easat-8173	67	8	audit	audit	NOUN
easat-8173	67	9	fees	fee	NOUN
easat-8173	67	10	can	can	AUX
easat-8173	67	11	serve	serve	VERB
easat-8173	67	12	as	as	ADP
easat-8173	67	13	a	a	DET
easat-8173	67	14	strong	strong	ADJ
easat-8173	67	15	market	market	NOUN
easat-8173	67	16	signal	signal	NOUN
easat-8173	67	17	of	of	ADP
easat-8173	67	18	the	the	DET
easat-8173	67	19	credibility	credibility	NOUN
easat-8173	67	20	of	of	ADP
easat-8173	67	21	a	a	DET
easat-8173	67	22	firm	firm	NOUN
easat-8173	67	23	’s	’s	PART
easat-8173	67	24	financial	financial	ADJ
easat-8173	67	25	statements	statement	NOUN
easat-8173	67	26	.	.	PUNCT
easat-8173	68	1	these	these	DET
easat-8173	68	2	findings	finding	NOUN
easat-8173	68	3	support	support	VERB
easat-8173	68	4	the	the	DET
easat-8173	68	5	view	view	NOUN
easat-8173	68	6	that	that	SCONJ
easat-8173	68	7	higher	high	ADJ
easat-8173	68	8	audit	audit	NOUN
easat-8173	68	9	fees	fee	NOUN
easat-8173	68	10	can	can	AUX
easat-8173	68	11	serve	serve	VERB
easat-8173	68	12	as	as	ADP
easat-8173	68	13	a	a	DET
easat-8173	68	14	strong	strong	ADJ
easat-8173	68	15	market	market	NOUN
easat-8173	68	16	signal	signal	NOUN
easat-8173	68	17	of	of	ADP
easat-8173	68	18	the	the	DET
easat-8173	68	19	credibility	credibility	NOUN
easat-8173	68	20	of	of	ADP
easat-8173	68	21	a	a	DET
easat-8173	68	22	firm	firm	NOUN
easat-8173	68	23	’s	’s	PART
easat-8173	68	24	financial	financial	ADJ
easat-8173	68	25	statements	statement	NOUN
easat-8173	68	26	.	.	PUNCT
easat-8173	69	1	this	this	PRON
easat-8173	69	2	is	be	AUX
easat-8173	69	3	also	also	ADV
easat-8173	69	4	in	in	ADP
easat-8173	69	5	line	line	NOUN
easat-8173	69	6	with	with	ADP
easat-8173	69	7	findings	finding	NOUN
easat-8173	69	8	by	by	ADP
easat-8173	69	9	diab	diab	PROPN
easat-8173	69	10	and	and	CCONJ
easat-8173	69	11	eissa	eissa	ADJ
easat-8173	69	12	[	[	X
easat-8173	69	13	18	18	NUM
easat-8173	69	14	]	]	PUNCT
easat-8173	69	15	who	who	PRON
easat-8173	69	16	emphasized	emphasize	VERB
easat-8173	69	17	that	that	SCONJ
easat-8173	69	18	auditor	auditor	NOUN
easat-8173	69	19	credibility	credibility	NOUN
easat-8173	69	20	and	and	CCONJ
easat-8173	69	21	timely	timely	ADJ
easat-8173	69	22	disclosure	disclosure	NOUN
easat-8173	69	23	reduce	reduce	VERB
easat-8173	69	24	information	information	NOUN
easat-8173	69	25	asymmetry	asymmetry	NOUN
easat-8173	69	26	in	in	ADP
easat-8173	69	27	capital	capital	NOUN
easat-8173	69	28	markets	market	NOUN
easat-8173	69	29	,	,	PUNCT
easat-8173	69	30	thereby	thereby	ADV
easat-8173	69	31	enhancing	enhance	VERB
easat-8173	69	32	investor	investor	NOUN
easat-8173	69	33	confidence	confidence	NOUN
easat-8173	69	34	.	.	PUNCT
easat-8173	70	1	2.4	2.4	NUM
easat-8173	70	2	.	.	PUNCT
easat-8173	71	1	legitimacy	legitimacy	NOUN
easat-8173	71	2	theory	theory	NOUN
easat-8173	71	3	legitimacy	legitimacy	NOUN
easat-8173	71	4	theory	theory	NOUN
easat-8173	71	5	assumes	assume	VERB
easat-8173	71	6	that	that	SCONJ
easat-8173	71	7	firms	firm	NOUN
easat-8173	71	8	must	must	AUX
easat-8173	71	9	align	align	VERB
easat-8173	71	10	their	their	PRON
easat-8173	71	11	actions	action	NOUN
easat-8173	71	12	with	with	ADP
easat-8173	71	13	prevailing	prevail	VERB
easat-8173	71	14	social	social	ADJ
easat-8173	71	15	norms	norm	NOUN
easat-8173	71	16	and	and	CCONJ
easat-8173	71	17	values	value	NOUN
easat-8173	71	18	in	in	ADP
easat-8173	71	19	order	order	NOUN
easat-8173	71	20	to	to	PART
easat-8173	71	21	maintain	maintain	VERB
easat-8173	71	22	public	public	ADJ
easat-8173	71	23	support	support	NOUN
easat-8173	71	24	.	.	PUNCT
easat-8173	72	1	in	in	ADP
easat-8173	72	2	this	this	DET
easat-8173	72	3	context	context	NOUN
easat-8173	72	4	,	,	PUNCT
easat-8173	72	5	sustainability	sustainability	NOUN
easat-8173	72	6	disclosure	disclosure	NOUN
easat-8173	72	7	serves	serve	VERB
easat-8173	72	8	as	as	ADP
easat-8173	72	9	a	a	DET
easat-8173	72	10	key	key	ADJ
easat-8173	72	11	mechanism	mechanism	NOUN
easat-8173	72	12	through	through	ADP
easat-8173	72	13	which	which	PRON
easat-8173	72	14	companies	company	NOUN
easat-8173	72	15	seek	seek	VERB
easat-8173	72	16	to	to	PART
easat-8173	72	17	gain	gain	VERB
easat-8173	72	18	and	and	CCONJ
easat-8173	72	19	preserve	preserve	VERB
easat-8173	72	20	legitimacy	legitimacy	NOUN
easat-8173	72	21	.	.	PUNCT
easat-8173	73	1	raimo	raimo	PROPN
easat-8173	73	2	,	,	PUNCT
easat-8173	73	3	et	et	PROPN
easat-8173	73	4	al	al	PROPN
easat-8173	73	5	.	.	PUNCT
easat-8173	74	1	[	[	X
easat-8173	74	2	19	19	NUM
easat-8173	74	3	]	]	PUNCT
easat-8173	74	4	demonstrate	demonstrate	NOUN
easat-8173	74	5	that	that	SCONJ
easat-8173	74	6	audit	audit	NOUN
easat-8173	74	7	committee	committee	NOUN
easat-8173	74	8	attributes	attribute	VERB
easat-8173	74	9	,	,	PUNCT
easat-8173	74	10	such	such	ADJ
easat-8173	74	11	as	as	ADP
easat-8173	74	12	independence	independence	NOUN
easat-8173	74	13	and	and	CCONJ
easat-8173	74	14	meeting	meeting	NOUN
easat-8173	74	15	frequency	frequency	NOUN
easat-8173	74	16	,	,	PUNCT
easat-8173	74	17	enhance	enhance	VERB
easat-8173	74	18	the	the	DET
easat-8173	74	19	quality	quality	NOUN
easat-8173	74	20	of	of	ADP
easat-8173	74	21	integrated	integrated	ADJ
easat-8173	74	22	reporting	reporting	NOUN
easat-8173	74	23	,	,	PUNCT
easat-8173	74	24	reflecting	reflect	VERB
easat-8173	74	25	a	a	DET
easat-8173	74	26	company	company	NOUN
easat-8173	74	27	’s	’s	PART
easat-8173	74	28	commitment	commitment	NOUN
easat-8173	74	29	to	to	ADP
easat-8173	74	30	social	social	ADJ
easat-8173	74	31	responsibility	responsibility	NOUN
easat-8173	74	32	and	and	CCONJ
easat-8173	74	33	transparency	transparency	NOUN
easat-8173	74	34	.	.	PUNCT
easat-8173	75	1	2.5	2.5	NUM
easat-8173	75	2	.	.	PUNCT
easat-8173	76	1	audit	audit	NOUN
easat-8173	76	2	quality	quality	NOUN
easat-8173	76	3	and	and	CCONJ
easat-8173	76	4	audit	audit	NOUN
easat-8173	76	5	opinion	opinion	NOUN
easat-8173	76	6	audit	audit	NOUN
easat-8173	76	7	quality	quality	NOUN
easat-8173	76	8	is	be	AUX
easat-8173	76	9	a	a	DET
easat-8173	76	10	key	key	ADJ
easat-8173	76	11	indicator	indicator	NOUN
easat-8173	76	12	of	of	ADP
easat-8173	76	13	the	the	DET
easat-8173	76	14	extent	extent	NOUN
easat-8173	76	15	to	to	PART
easat-8173	76	16	which	which	PRON
easat-8173	76	17	an	an	DET
easat-8173	76	18	auditor	auditor	NOUN
easat-8173	76	19	can	can	AUX
easat-8173	76	20	detect	detect	VERB
easat-8173	76	21	and	and	CCONJ
easat-8173	76	22	report	report	VERB
easat-8173	76	23	material	material	NOUN
easat-8173	76	24	misstatements	misstatement	NOUN
easat-8173	76	25	in	in	ADP
easat-8173	76	26	financial	financial	ADJ
easat-8173	76	27	statements	statement	NOUN
easat-8173	76	28	.	.	PUNCT
easat-8173	77	1	independent	independent	ADJ
easat-8173	77	2	and	and	CCONJ
easat-8173	77	3	competent	competent	ADJ
easat-8173	77	4	auditors	auditor	NOUN
easat-8173	77	5	are	be	AUX
easat-8173	77	6	believed	believe	VERB
easat-8173	77	7	to	to	PART
easat-8173	77	8	provide	provide	VERB
easat-8173	77	9	objective	objective	ADJ
easat-8173	77	10	opinions	opinion	NOUN
easat-8173	77	11	regarding	regard	VERB
easat-8173	77	12	the	the	DET
easat-8173	77	13	fairness	fairness	NOUN
easat-8173	77	14	of	of	ADP
easat-8173	77	15	financial	financial	ADJ
easat-8173	77	16	reporting	reporting	NOUN
easat-8173	77	17	.	.	PUNCT
easat-8173	78	1	therefore	therefore	ADV
easat-8173	78	2	,	,	PUNCT
easat-8173	78	3	the	the	PRON
easat-8173	78	4	higher	high	ADJ
easat-8173	78	5	the	the	DET
easat-8173	78	6	audit	audit	NOUN
easat-8173	78	7	quality	quality	NOUN
easat-8173	78	8	,	,	PUNCT
easat-8173	78	9	the	the	PRON
easat-8173	78	10	greater	great	ADJ
easat-8173	78	11	the	the	DET
easat-8173	78	12	likelihood	likelihood	NOUN
easat-8173	78	13	that	that	SCONJ
easat-8173	78	14	the	the	DET
easat-8173	78	15	auditor	auditor	NOUN
easat-8173	78	16	will	will	AUX
easat-8173	78	17	issue	issue	VERB
easat-8173	78	18	an	an	DET
easat-8173	78	19	opinion	opinion	NOUN
easat-8173	78	20	that	that	PRON
easat-8173	78	21	accurately	accurately	ADV
easat-8173	78	22	reflects	reflect	VERB
easat-8173	78	23	the	the	DET
easat-8173	78	24	company	company	NOUN
easat-8173	78	25	’s	’s	PART
easat-8173	78	26	financial	financial	ADJ
easat-8173	78	27	condition	condition	NOUN
easat-8173	78	28	.	.	PUNCT
easat-8173	79	1	in	in	ADP
easat-8173	79	2	other	other	ADJ
easat-8173	79	3	words	word	NOUN
easat-8173	79	4	,	,	PUNCT
easat-8173	79	5	high	high	ADJ
easat-8173	79	6	-	-	PUNCT
easat-8173	79	7	quality	quality	NOUN
easat-8173	79	8	audits	audits	NOUN
easat-8173	79	9	enhance	enhance	VERB
easat-8173	79	10	the	the	DET
easat-8173	79	11	accuracy	accuracy	NOUN
easat-8173	79	12	and	and	CCONJ
easat-8173	79	13	reliability	reliability	NOUN
easat-8173	79	14	of	of	ADP
easat-8173	79	15	audit	audit	NOUN
easat-8173	79	16	opinions	opinion	NOUN
easat-8173	79	17	.	.	PUNCT
easat-8173	80	1	empirical	empirical	ADJ
easat-8173	80	2	evidence	evidence	NOUN
easat-8173	80	3	from	from	ADP
easat-8173	80	4	al	al	PROPN
easat-8173	80	5	-	-	PUNCT
easat-8173	80	6	shaer	shaer	PROPN
easat-8173	80	7	and	and	CCONJ
easat-8173	80	8	zaman	zaman	NOUN
easat-8173	81	1	[	[	X
easat-8173	81	2	20	20	NUM
easat-8173	81	3	]	]	PUNCT
easat-8173	81	4	confirms	confirm	VERB
easat-8173	81	5	that	that	SCONJ
easat-8173	81	6	audit	audit	NOUN
easat-8173	81	7	quality	quality	NOUN
easat-8173	81	8	significantly	significantly	ADV
easat-8173	81	9	influences	influence	VERB
easat-8173	81	10	stakeholder	stakeholder	NOUN
easat-8173	81	11	perceptions	perception	NOUN
easat-8173	81	12	and	and	CCONJ
easat-8173	81	13	enhances	enhance	VERB
easat-8173	81	14	the	the	DET
easat-8173	81	15	credibility	credibility	NOUN
easat-8173	81	16	of	of	ADP
easat-8173	81	17	financial	financial	ADJ
easat-8173	81	18	reporting	reporting	NOUN
easat-8173	81	19	,	,	PUNCT
easat-8173	81	20	particularly	particularly	ADV
easat-8173	81	21	in	in	ADP
easat-8173	81	22	highly	highly	ADV
easat-8173	81	23	regulated	regulated	ADJ
easat-8173	81	24	sectors	sector	NOUN
easat-8173	81	25	.	.	PUNCT
easat-8173	82	1	their	their	PRON
easat-8173	82	2	findings	finding	NOUN
easat-8173	82	3	suggest	suggest	VERB
easat-8173	82	4	that	that	SCONJ
easat-8173	82	5	the	the	DET
easat-8173	82	6	presence	presence	NOUN
easat-8173	82	7	of	of	ADP
easat-8173	82	8	competent	competent	ADJ
easat-8173	82	9	and	and	CCONJ
easat-8173	82	10	high	high	ADJ
easat-8173	82	11	-	-	PUNCT
easat-8173	82	12	integrity	integrity	NOUN
easat-8173	82	13	auditors	auditor	NOUN
easat-8173	82	14	strengthens	strengthen	VERB
easat-8173	82	15	trust	trust	NOUN
easat-8173	82	16	in	in	ADP
easat-8173	82	17	both	both	DET
easat-8173	82	18	financial	financial	ADJ
easat-8173	82	19	statements	statement	NOUN
easat-8173	82	20	and	and	CCONJ
easat-8173	82	21	the	the	DET
easat-8173	82	22	audit	audit	NOUN
easat-8173	82	23	opinions	opinion	NOUN
easat-8173	82	24	issued	issue	VERB
easat-8173	82	25	.	.	PUNCT
easat-8173	83	1	similar	similar	ADJ
easat-8173	83	2	findings	finding	NOUN
easat-8173	83	3	are	be	AUX
easat-8173	83	4	reported	report	VERB
easat-8173	83	5	by	by	ADP
easat-8173	83	6	chan	chan	PROPN
easat-8173	83	7	,	,	PUNCT
easat-8173	83	8	et	et	PROPN
easat-8173	83	9	al	al	PROPN
easat-8173	83	10	.	.	PUNCT
easat-8173	84	1	[	[	X
easat-8173	84	2	21	21	NUM
easat-8173	84	3	]	]	PUNCT
easat-8173	84	4	who	who	PRON
easat-8173	84	5	identify	identify	VERB
easat-8173	84	6	a	a	DET
easat-8173	84	7	positive	positive	ADJ
easat-8173	84	8	correlation	correlation	NOUN
easat-8173	84	9	between	between	ADP
easat-8173	84	10	audit	audit	NOUN
easat-8173	84	11	quality	quality	NOUN
easat-8173	84	12	and	and	CCONJ
easat-8173	84	13	the	the	DET
easat-8173	84	14	accuracy	accuracy	NOUN
easat-8173	84	15	of	of	ADP
easat-8173	84	16	audit	audit	NOUN
easat-8173	84	17	opinions	opinion	NOUN
easat-8173	84	18	,	,	PUNCT
easat-8173	84	19	especially	especially	ADV
easat-8173	84	20	going	go	VERB
easat-8173	84	21	concern	concern	ADJ
easat-8173	84	22	assessments	assessment	NOUN
easat-8173	84	23	.	.	PUNCT
easat-8173	85	1	in	in	ADP
easat-8173	85	2	contexts	context	NOUN
easat-8173	85	3	where	where	SCONJ
easat-8173	85	4	institutional	institutional	ADJ
easat-8173	85	5	investor	investor	NOUN
easat-8173	85	6	attention	attention	NOUN
easat-8173	85	7	is	be	AUX
easat-8173	85	8	low	low	ADJ
easat-8173	85	9	,	,	PUNCT
easat-8173	85	10	auditors	auditor	NOUN
easat-8173	85	11	tend	tend	VERB
easat-8173	85	12	to	to	PART
easat-8173	85	13	issue	issue	VERB
easat-8173	85	14	less	less	ADV
easat-8173	85	15	accurate	accurate	ADJ
easat-8173	85	16	opinions	opinion	NOUN
easat-8173	85	17	and	and	CCONJ
easat-8173	85	18	adopt	adopt	VERB
easat-8173	85	19	a	a	DET
easat-8173	85	20	more	more	ADV
easat-8173	85	21	lenient	lenient	ADJ
easat-8173	85	22	stance	stance	NOUN
easat-8173	85	23	toward	toward	ADP
easat-8173	85	24	internal	internal	ADJ
easat-8173	85	25	control	control	NOUN
easat-8173	85	26	weaknesses	weakness	NOUN
easat-8173	85	27	and	and	CCONJ
easat-8173	85	28	reporting	report	VERB
easat-8173	85	29	errors	error	NOUN
easat-8173	85	30	.	.	PUNCT
easat-8173	86	1	these	these	DET
easat-8173	86	2	findings	finding	NOUN
easat-8173	86	3	reinforce	reinforce	VERB
easat-8173	86	4	the	the	DET
easat-8173	86	5	importance	importance	NOUN
easat-8173	86	6	of	of	ADP
easat-8173	86	7	audit	audit	NOUN
easat-8173	86	8	quality	quality	NOUN
easat-8173	86	9	as	as	ADP
easat-8173	86	10	a	a	DET
easat-8173	86	11	critical	critical	ADJ
easat-8173	86	12	determinant	determinant	NOUN
easat-8173	86	13	of	of	ADP
easat-8173	86	14	auditor	auditor	NOUN
easat-8173	86	15	objectivity	objectivity	NOUN
easat-8173	86	16	and	and	CCONJ
easat-8173	86	17	audit	audit	NOUN
easat-8173	86	18	opinion	opinion	NOUN
easat-8173	86	19	accuracy	accuracy	NOUN
easat-8173	86	20	.	.	PUNCT
easat-8173	87	1	furthermore	furthermore	ADV
easat-8173	87	2	,	,	PUNCT
easat-8173	87	3	golmohammadi	golmohammadi	NOUN
easat-8173	87	4	shuraki	shuraki	PROPN
easat-8173	87	5	,	,	PUNCT
easat-8173	87	6	et	et	PROPN
easat-8173	87	7	al	al	PROPN
easat-8173	87	8	.	.	PUNCT
easat-8173	88	1	[	[	X
easat-8173	88	2	22	22	NUM
easat-8173	88	3	]	]	PUNCT
easat-8173	88	4	find	find	VERB
easat-8173	88	5	that	that	SCONJ
easat-8173	88	6	higher	high	ADJ
easat-8173	88	7	financial	financial	ADJ
easat-8173	88	8	reporting	reporting	NOUN
easat-8173	88	9	quality	quality	NOUN
easat-8173	88	10	and	and	CCONJ
easat-8173	88	11	greater	great	ADJ
easat-8173	88	12	comparability	comparability	NOUN
easat-8173	88	13	across	across	ADP
easat-8173	88	14	reports	report	NOUN
easat-8173	88	15	reduce	reduce	VERB
easat-8173	88	16	the	the	DET
easat-8173	88	17	likelihood	likelihood	NOUN
easat-8173	88	18	of	of	ADP
easat-8173	88	19	auditors	auditor	NOUN
easat-8173	88	20	issuing	issue	VERB
easat-8173	88	21	modified	modified	ADJ
easat-8173	88	22	audit	audit	NOUN
easat-8173	88	23	opinions	opinion	NOUN
easat-8173	88	24	.	.	PUNCT
easat-8173	89	1	this	this	DET
easat-8173	89	2	finding	finding	NOUN
easat-8173	89	3	reinforces	reinforce	VERB
easat-8173	89	4	the	the	DET
easat-8173	89	5	notion	notion	NOUN
easat-8173	89	6	that	that	SCONJ
easat-8173	89	7	audit	audit	NOUN
easat-8173	89	8	quality	quality	NOUN
easat-8173	89	9	is	be	AUX
easat-8173	89	10	positively	positively	ADV
easat-8173	89	11	associated	associate	VERB
easat-8173	89	12	with	with	ADP
easat-8173	89	13	audit	audit	NOUN
easat-8173	89	14	opinion	opinion	NOUN
easat-8173	89	15	accuracy	accuracy	NOUN
easat-8173	89	16	,	,	PUNCT
easat-8173	89	17	as	as	SCONJ
easat-8173	89	18	auditors	auditor	NOUN
easat-8173	89	19	working	work	VERB
easat-8173	89	20	with	with	ADP
easat-8173	89	21	transparent	transparent	ADJ
easat-8173	89	22	and	and	CCONJ
easat-8173	89	23	comparable	comparable	ADJ
easat-8173	89	24	information	information	NOUN
easat-8173	89	25	are	be	AUX
easat-8173	89	26	more	more	ADV
easat-8173	89	27	confident	confident	ADJ
easat-8173	89	28	in	in	ADP
easat-8173	89	29	issuing	issue	VERB
easat-8173	89	30	appropriate	appropriate	ADJ
easat-8173	89	31	opinions	opinion	NOUN
easat-8173	89	32	regarding	regard	VERB
easat-8173	89	33	the	the	DET
easat-8173	89	34	client	client	NOUN
easat-8173	89	35	’s	’s	PART
easat-8173	89	36	financial	financial	ADJ
easat-8173	89	37	condition	condition	NOUN
easat-8173	89	38	.	.	PUNCT
easat-8173	90	1	abdelhak	abdelhak	VERB
easat-8173	90	2	and	and	CCONJ
easat-8173	90	3	hussainey	hussainey	NOUN
easat-8173	90	4	[	[	X
easat-8173	90	5	23	23	NUM
easat-8173	90	6	]	]	PUNCT
easat-8173	90	7	further	far	ADV
easat-8173	90	8	demonstrate	demonstrate	VERB
easat-8173	90	9	that	that	SCONJ
easat-8173	90	10	audit	audit	NOUN
easat-8173	90	11	quality	quality	NOUN
easat-8173	90	12	,	,	PUNCT
easat-8173	90	13	joint	joint	ADJ
easat-8173	90	14	audit	audit	NOUN
easat-8173	90	15	,	,	PUNCT
easat-8173	90	16	gender	gender	NOUN
easat-8173	90	17	diversity	diversity	NOUN
easat-8173	90	18	,	,	PUNCT
easat-8173	90	19	and	and	CCONJ
easat-8173	90	20	board	board	NOUN
easat-8173	90	21	independence	independence	NOUN
easat-8173	90	22	have	have	VERB
easat-8173	90	23	a	a	DET
easat-8173	90	24	positive	positive	ADJ
easat-8173	90	25	impact	impact	NOUN
easat-8173	90	26	on	on	ADP
easat-8173	90	27	segment	segment	NOUN
easat-8173	90	28	disclosure	disclosure	NOUN
easat-8173	90	29	levels	level	NOUN
easat-8173	90	30	,	,	PUNCT
easat-8173	90	31	reinforcing	reinforce	VERB
easat-8173	90	32	the	the	DET
easat-8173	90	33	view	view	NOUN
easat-8173	90	34	that	that	SCONJ
easat-8173	90	35	1454	1454	NUM
easat-8173	90	36	edelweiss	edelweiss	PROPN
easat-8173	90	37	applied	apply	VERB
easat-8173	90	38	science	science	NOUN
easat-8173	90	39	and	and	CCONJ
easat-8173	90	40	technology	technology	NOUN
easat-8173	90	41	issn	issn	PROPN
easat-8173	90	42	:	:	PUNCT
easat-8173	90	43	2576	2576	NUM
easat-8173	90	44	-	-	SYM
easat-8173	90	45	8484	8484	NUM
easat-8173	90	46	vol	vol	NOUN
easat-8173	90	47	.	.	PROPN
easat-8173	91	1	9	9	NUM
easat-8173	91	2	,	,	PUNCT
easat-8173	91	3	no	no	INTJ
easat-8173	91	4	.	.	NOUN
easat-8173	92	1	6	6	NUM
easat-8173	92	2	:	:	SYM
easat-8173	92	3	1451	1451	NUM
easat-8173	92	4	-	-	SYM
easat-8173	92	5	1464	1464	NUM
easat-8173	92	6	,	,	PUNCT
easat-8173	92	7	2025	2025	NUM
easat-8173	92	8	doi	doi	NOUN
easat-8173	92	9	:	:	PUNCT
easat-8173	92	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	92	11	©	©	PROPN
easat-8173	92	12	2025	2025	NUM
easat-8173	92	13	by	by	ADP
easat-8173	92	14	the	the	DET
easat-8173	92	15	authors	author	NOUN
easat-8173	92	16	;	;	PUNCT
easat-8173	92	17	licensee	licensee	PROPN
easat-8173	92	18	learning	learning	NOUN
easat-8173	92	19	gate	gate	VERB
easat-8173	92	20	stronger	strong	ADJ
easat-8173	92	21	audit	audit	NOUN
easat-8173	92	22	and	and	CCONJ
easat-8173	92	23	governance	governance	NOUN
easat-8173	92	24	mechanisms	mechanism	NOUN
easat-8173	92	25	enhance	enhance	VERB
easat-8173	92	26	the	the	DET
easat-8173	92	27	transparency	transparency	NOUN
easat-8173	92	28	and	and	CCONJ
easat-8173	92	29	granularity	granularity	NOUN
easat-8173	92	30	of	of	ADP
easat-8173	92	31	financial	financial	ADJ
easat-8173	92	32	reporting	reporting	NOUN
easat-8173	92	33	.	.	PUNCT
easat-8173	93	1	hypothesis	hypothesis	NOUN
easat-8173	93	2	1	1	NUM
easat-8173	93	3	(	(	PUNCT
easat-8173	93	4	h1	h1	PROPN
easat-8173	93	5	):	):	PUNCT
easat-8173	93	6	audit	audit	NOUN
easat-8173	93	7	quality	quality	NOUN
easat-8173	93	8	has	have	VERB
easat-8173	93	9	a	a	DET
easat-8173	93	10	positive	positive	ADJ
easat-8173	93	11	effect	effect	NOUN
easat-8173	93	12	on	on	ADP
easat-8173	93	13	audit	audit	NOUN
easat-8173	93	14	opinion	opinion	NOUN
easat-8173	93	15	.	.	PUNCT
easat-8173	94	1	2.6	2.6	NUM
easat-8173	94	2	.	.	PUNCT
easat-8173	95	1	sustainability	sustainability	NOUN
easat-8173	95	2	disclosure	disclosure	NOUN
easat-8173	95	3	and	and	CCONJ
easat-8173	95	4	audit	audit	NOUN
easat-8173	95	5	opinion	opinion	NOUN
easat-8173	95	6	sustainability	sustainability	NOUN
easat-8173	95	7	disclosure	disclosure	NOUN
easat-8173	95	8	reflects	reflect	VERB
easat-8173	95	9	a	a	DET
easat-8173	95	10	firm	firm	NOUN
easat-8173	95	11	’s	’s	PART
easat-8173	95	12	commitment	commitment	NOUN
easat-8173	95	13	to	to	ADP
easat-8173	95	14	transparency	transparency	NOUN
easat-8173	95	15	in	in	ADP
easat-8173	95	16	reporting	report	VERB
easat-8173	95	17	its	its	PRON
easat-8173	95	18	environmental	environmental	ADJ
easat-8173	95	19	,	,	PUNCT
easat-8173	95	20	social	social	ADJ
easat-8173	95	21	,	,	PUNCT
easat-8173	95	22	and	and	CCONJ
easat-8173	95	23	governance	governance	NOUN
easat-8173	95	24	(	(	PUNCT
easat-8173	95	25	esg	esg	NOUN
easat-8173	95	26	)	)	PUNCT
easat-8173	95	27	performance	performance	NOUN
easat-8173	95	28	.	.	PUNCT
easat-8173	96	1	although	although	SCONJ
easat-8173	96	2	this	this	DET
easat-8173	96	3	information	information	NOUN
easat-8173	96	4	is	be	AUX
easat-8173	96	5	non	non	ADJ
easat-8173	96	6	-	-	ADJ
easat-8173	96	7	financial	financial	ADJ
easat-8173	96	8	in	in	ADP
easat-8173	96	9	nature	nature	NOUN
easat-8173	96	10	,	,	PUNCT
easat-8173	96	11	sustainability	sustainability	NOUN
easat-8173	96	12	disclosure	disclosure	NOUN
easat-8173	96	13	can	can	AUX
easat-8173	96	14	serve	serve	VERB
easat-8173	96	15	as	as	ADP
easat-8173	96	16	a	a	DET
easat-8173	96	17	positive	positive	ADJ
easat-8173	96	18	signal	signal	NOUN
easat-8173	96	19	to	to	ADP
easat-8173	96	20	stakeholders	stakeholder	NOUN
easat-8173	96	21	,	,	PUNCT
easat-8173	96	22	including	include	VERB
easat-8173	96	23	auditors	auditor	NOUN
easat-8173	96	24	,	,	PUNCT
easat-8173	96	25	regarding	regard	VERB
easat-8173	96	26	the	the	DET
easat-8173	96	27	integrity	integrity	NOUN
easat-8173	96	28	and	and	CCONJ
easat-8173	96	29	accountability	accountability	NOUN
easat-8173	96	30	of	of	ADP
easat-8173	96	31	management	management	NOUN
easat-8173	96	32	.	.	PUNCT
easat-8173	97	1	according	accord	VERB
easat-8173	97	2	to	to	ADP
easat-8173	97	3	michelon	michelon	PROPN
easat-8173	97	4	,	,	PUNCT
easat-8173	97	5	et	et	PROPN
easat-8173	97	6	al	al	PROPN
easat-8173	97	7	.	.	PUNCT
easat-8173	98	1	[	[	X
easat-8173	98	2	24	24	NUM
easat-8173	98	3	]	]	PUNCT
easat-8173	98	4	sustainability	sustainability	NOUN
easat-8173	98	5	disclosure	disclosure	NOUN
easat-8173	98	6	can	can	AUX
easat-8173	98	7	enhance	enhance	VERB
easat-8173	98	8	perceptions	perception	NOUN
easat-8173	98	9	of	of	ADP
easat-8173	98	10	a	a	DET
easat-8173	98	11	firm	firm	NOUN
easat-8173	98	12	’s	’s	PART
easat-8173	98	13	credibility	credibility	NOUN
easat-8173	98	14	and	and	CCONJ
easat-8173	98	15	integrity	integrity	NOUN
easat-8173	98	16	,	,	PUNCT
easat-8173	98	17	thereby	thereby	ADV
easat-8173	98	18	indirectly	indirectly	ADV
easat-8173	98	19	influencing	influence	VERB
easat-8173	98	20	auditors	auditor	NOUN
easat-8173	98	21	’	’	PART
easat-8173	98	22	judgments	judgment	NOUN
easat-8173	98	23	in	in	ADP
easat-8173	98	24	issuing	issue	VERB
easat-8173	98	25	audit	audit	NOUN
easat-8173	98	26	opinions	opinion	NOUN
easat-8173	98	27	.	.	PUNCT
easat-8173	99	1	in	in	ADP
easat-8173	99	2	assessing	assess	VERB
easat-8173	99	3	audit	audit	NOUN
easat-8173	99	4	risk	risk	NOUN
easat-8173	99	5	,	,	PUNCT
easat-8173	99	6	auditors	auditor	NOUN
easat-8173	99	7	also	also	ADV
easat-8173	99	8	consider	consider	VERB
easat-8173	99	9	non	non	ADJ
easat-8173	99	10	-	-	ADJ
easat-8173	99	11	financial	financial	ADJ
easat-8173	99	12	factors	factor	NOUN
easat-8173	99	13	such	such	ADJ
easat-8173	99	14	as	as	ADP
easat-8173	99	15	the	the	DET
easat-8173	99	16	esg	esg	PROPN
easat-8173	99	17	practices	practice	NOUN
easat-8173	99	18	disclosed	disclose	VERB
easat-8173	99	19	by	by	ADP
easat-8173	99	20	the	the	DET
easat-8173	99	21	firm	firm	NOUN
easat-8173	99	22	.	.	PUNCT
easat-8173	100	1	wang	wang	PROPN
easat-8173	100	2	,	,	PUNCT
easat-8173	100	3	et	et	PROPN
easat-8173	100	4	al	al	PROPN
easat-8173	100	5	.	.	PUNCT
easat-8173	101	1	[	[	X
easat-8173	101	2	25	25	NUM
easat-8173	101	3	]	]	PUNCT
easat-8173	101	4	provide	provide	VERB
easat-8173	101	5	empirical	empirical	ADJ
easat-8173	101	6	evidence	evidence	NOUN
easat-8173	101	7	that	that	SCONJ
easat-8173	101	8	strong	strong	ADJ
easat-8173	101	9	esg	esg	NOUN
easat-8173	101	10	performance	performance	NOUN
easat-8173	101	11	significantly	significantly	ADV
easat-8173	101	12	reduces	reduce	VERB
easat-8173	101	13	the	the	DET
easat-8173	101	14	likelihood	likelihood	NOUN
easat-8173	101	15	of	of	ADP
easat-8173	101	16	a	a	DET
easat-8173	101	17	modified	modify	VERB
easat-8173	101	18	audit	audit	NOUN
easat-8173	101	19	opinion	opinion	NOUN
easat-8173	101	20	(	(	PUNCT
easat-8173	101	21	mao	mao	PROPN
easat-8173	101	22	)	)	PUNCT
easat-8173	101	23	.	.	PUNCT
easat-8173	102	1	their	their	PRON
easat-8173	102	2	study	study	NOUN
easat-8173	102	3	further	far	ADV
easat-8173	102	4	reveals	reveal	VERB
easat-8173	102	5	that	that	SCONJ
easat-8173	102	6	less	less	ADV
easat-8173	102	7	experienced	experienced	ADJ
easat-8173	102	8	auditors	auditor	NOUN
easat-8173	102	9	tend	tend	VERB
easat-8173	102	10	to	to	PART
easat-8173	102	11	rely	rely	VERB
easat-8173	102	12	more	more	ADV
easat-8173	102	13	heavily	heavily	ADV
easat-8173	102	14	on	on	ADP
easat-8173	102	15	esg	esg	PROPN
easat-8173	102	16	information	information	NOUN
easat-8173	102	17	in	in	ADP
easat-8173	102	18	decision	decision	NOUN
easat-8173	102	19	-	-	PUNCT
easat-8173	102	20	making	making	NOUN
easat-8173	102	21	,	,	PUNCT
easat-8173	102	22	whereas	whereas	SCONJ
easat-8173	102	23	more	more	ADV
easat-8173	102	24	experienced	experienced	ADJ
easat-8173	102	25	auditors	auditor	NOUN
easat-8173	102	26	are	be	AUX
easat-8173	102	27	guided	guide	VERB
easat-8173	102	28	primarily	primarily	ADV
easat-8173	102	29	by	by	ADP
easat-8173	102	30	their	their	PRON
easat-8173	102	31	professional	professional	ADJ
easat-8173	102	32	judgment	judgment	NOUN
easat-8173	102	33	.	.	PUNCT
easat-8173	103	1	additionally	additionally	ADV
easat-8173	103	2	,	,	PUNCT
easat-8173	103	3	esg	esg	NOUN
easat-8173	103	4	performance	performance	NOUN
easat-8173	103	5	can	can	AUX
easat-8173	103	6	improve	improve	VERB
easat-8173	103	7	the	the	DET
easat-8173	103	8	quality	quality	NOUN
easat-8173	103	9	of	of	ADP
easat-8173	103	10	financial	financial	ADJ
easat-8173	103	11	reporting	reporting	NOUN
easat-8173	103	12	,	,	PUNCT
easat-8173	103	13	which	which	PRON
easat-8173	103	14	acts	act	VERB
easat-8173	103	15	as	as	ADP
easat-8173	103	16	a	a	DET
easat-8173	103	17	mediating	mediate	VERB
easat-8173	103	18	factor	factor	NOUN
easat-8173	103	19	in	in	ADP
easat-8173	103	20	lowering	lower	VERB
easat-8173	103	21	the	the	DET
easat-8173	103	22	probability	probability	NOUN
easat-8173	103	23	of	of	ADP
easat-8173	103	24	receiving	receive	VERB
easat-8173	103	25	a	a	DET
easat-8173	103	26	mao	mao	NOUN
easat-8173	103	27	.	.	PUNCT
easat-8173	104	1	bamel	bamel	PROPN
easat-8173	104	2	,	,	PUNCT
easat-8173	104	3	et	et	PROPN
easat-8173	104	4	al	al	PROPN
easat-8173	104	5	.	.	PUNCT
easat-8173	105	1	[	[	X
easat-8173	105	2	26	26	NUM
easat-8173	105	3	]	]	X
easat-8173	105	4	further	further	ADJ
easat-8173	105	5	support	support	VERB
easat-8173	105	6	this	this	PRON
easat-8173	105	7	by	by	ADP
easat-8173	105	8	demonstrating	demonstrate	VERB
easat-8173	105	9	a	a	DET
easat-8173	105	10	positive	positive	ADJ
easat-8173	105	11	and	and	CCONJ
easat-8173	105	12	significant	significant	ADJ
easat-8173	105	13	relationship	relationship	NOUN
easat-8173	105	14	between	between	ADP
easat-8173	105	15	esg	esg	PROPN
easat-8173	105	16	disclosure	disclosure	NOUN
easat-8173	105	17	and	and	CCONJ
easat-8173	105	18	firm	firm	ADJ
easat-8173	105	19	performance	performance	NOUN
easat-8173	105	20	across	across	ADP
easat-8173	105	21	multiple	multiple	ADJ
easat-8173	105	22	indicators	indicator	NOUN
easat-8173	105	23	,	,	PUNCT
easat-8173	105	24	suggesting	suggest	VERB
easat-8173	105	25	that	that	SCONJ
easat-8173	105	26	comprehensive	comprehensive	ADJ
easat-8173	105	27	esg	esg	NOUN
easat-8173	105	28	practices	practice	NOUN
easat-8173	105	29	enhance	enhance	VERB
easat-8173	105	30	overall	overall	ADJ
easat-8173	105	31	corporate	corporate	ADJ
easat-8173	105	32	performance	performance	NOUN
easat-8173	105	33	and	and	CCONJ
easat-8173	105	34	stakeholder	stakeholder	NOUN
easat-8173	105	35	confidence	confidence	NOUN
easat-8173	105	36	.	.	PUNCT
easat-8173	106	1	similar	similar	ADJ
easat-8173	106	2	findings	finding	NOUN
easat-8173	106	3	are	be	AUX
easat-8173	106	4	reported	report	VERB
easat-8173	106	5	by	by	ADP
easat-8173	106	6	diab	diab	PROPN
easat-8173	106	7	and	and	CCONJ
easat-8173	106	8	eissa	eissa	ADJ
easat-8173	106	9	[	[	X
easat-8173	106	10	18	18	NUM
easat-8173	106	11	]	]	PUNCT
easat-8173	106	12	who	who	PRON
easat-8173	106	13	examined	examine	VERB
easat-8173	106	14	firms	firm	NOUN
easat-8173	106	15	listed	list	VERB
easat-8173	106	16	on	on	ADP
easat-8173	106	17	the	the	DET
easat-8173	106	18	egyptian	egyptian	ADJ
easat-8173	106	19	stock	stock	NOUN
easat-8173	106	20	exchange	exchange	PROPN
easat-8173	106	21	.	.	PUNCT
easat-8173	107	1	they	they	PRON
easat-8173	107	2	found	find	VERB
easat-8173	107	3	that	that	SCONJ
easat-8173	107	4	companies	company	NOUN
easat-8173	107	5	with	with	ADP
easat-8173	107	6	strong	strong	ADJ
easat-8173	107	7	esg	esg	NOUN
easat-8173	107	8	performance	performance	NOUN
easat-8173	107	9	are	be	AUX
easat-8173	107	10	more	more	ADV
easat-8173	107	11	likely	likely	ADJ
easat-8173	107	12	to	to	PART
easat-8173	107	13	engage	engage	VERB
easat-8173	107	14	big	big	ADJ
easat-8173	107	15	four	four	NUM
easat-8173	107	16	auditors	auditor	NOUN
easat-8173	107	17	and	and	CCONJ
easat-8173	107	18	significantly	significantly	ADV
easat-8173	107	19	less	less	ADV
easat-8173	107	20	likely	likely	ADJ
easat-8173	107	21	to	to	PART
easat-8173	107	22	receive	receive	VERB
easat-8173	107	23	modified	modified	ADJ
easat-8173	107	24	audit	audit	NOUN
easat-8173	107	25	opinions	opinion	NOUN
easat-8173	107	26	.	.	PUNCT
easat-8173	108	1	this	this	PRON
easat-8173	108	2	reinforces	reinforce	VERB
easat-8173	108	3	the	the	DET
easat-8173	108	4	view	view	NOUN
easat-8173	108	5	that	that	SCONJ
easat-8173	108	6	robust	robust	ADJ
easat-8173	108	7	esg	esg	NOUN
easat-8173	108	8	practices	practice	NOUN
easat-8173	108	9	promote	promote	VERB
easat-8173	108	10	better	well	ADJ
easat-8173	108	11	governance	governance	NOUN
easat-8173	108	12	and	and	CCONJ
easat-8173	108	13	reporting	report	VERB
easat-8173	108	14	quality	quality	NOUN
easat-8173	108	15	,	,	PUNCT
easat-8173	108	16	which	which	PRON
easat-8173	108	17	in	in	ADP
easat-8173	108	18	turn	turn	NOUN
easat-8173	108	19	lead	lead	VERB
easat-8173	108	20	to	to	ADP
easat-8173	108	21	more	more	ADV
easat-8173	108	22	favorable	favorable	ADJ
easat-8173	108	23	audit	audit	NOUN
easat-8173	108	24	outcomes	outcome	NOUN
easat-8173	108	25	.	.	PUNCT
easat-8173	109	1	additional	additional	ADJ
easat-8173	109	2	evidence	evidence	NOUN
easat-8173	109	3	from	from	ADP
easat-8173	109	4	xiao	xiao	PROPN
easat-8173	109	5	and	and	CCONJ
easat-8173	109	6	shailer	shailer	PROPN
easat-8173	109	7	[	[	X
easat-8173	109	8	27	27	NUM
easat-8173	109	9	]	]	PUNCT
easat-8173	109	10	suggests	suggest	VERB
easat-8173	109	11	that	that	SCONJ
easat-8173	109	12	the	the	DET
easat-8173	109	13	credibility	credibility	NOUN
easat-8173	109	14	of	of	ADP
easat-8173	109	15	sustainability	sustainability	NOUN
easat-8173	109	16	reports	report	NOUN
easat-8173	109	17	is	be	AUX
easat-8173	109	18	strongly	strongly	ADV
easat-8173	109	19	influenced	influence	VERB
easat-8173	109	20	by	by	ADP
easat-8173	109	21	stakeholder	stakeholder	NOUN
easat-8173	109	22	perceptions	perception	NOUN
easat-8173	109	23	of	of	ADP
easat-8173	109	24	the	the	DET
easat-8173	109	25	reliability	reliability	NOUN
easat-8173	109	26	of	of	ADP
easat-8173	109	27	information	information	NOUN
easat-8173	109	28	sources	source	NOUN
easat-8173	109	29	and	and	CCONJ
easat-8173	109	30	the	the	DET
easat-8173	109	31	alignment	alignment	NOUN
easat-8173	109	32	of	of	ADP
easat-8173	109	33	message	message	NOUN
easat-8173	109	34	content	content	NOUN
easat-8173	109	35	with	with	ADP
easat-8173	109	36	governance	governance	NOUN
easat-8173	109	37	values	value	NOUN
easat-8173	109	38	.	.	PUNCT
easat-8173	110	1	auditors	auditor	NOUN
easat-8173	110	2	who	who	PRON
easat-8173	110	3	perceive	perceive	VERB
easat-8173	110	4	esg	esg	NOUN
easat-8173	110	5	disclosures	disclosure	NOUN
easat-8173	110	6	as	as	ADP
easat-8173	110	7	substantive	substantive	ADJ
easat-8173	110	8	and	and	CCONJ
easat-8173	110	9	accompanied	accompany	VERB
easat-8173	110	10	by	by	ADP
easat-8173	110	11	external	external	ADJ
easat-8173	110	12	assurance	assurance	NOUN
easat-8173	110	13	tend	tend	VERB
easat-8173	110	14	to	to	PART
easat-8173	110	15	exhibit	exhibit	VERB
easat-8173	110	16	greater	great	ADJ
easat-8173	110	17	confidence	confidence	NOUN
easat-8173	110	18	in	in	ADP
easat-8173	110	19	issuing	issue	VERB
easat-8173	110	20	objective	objective	ADJ
easat-8173	110	21	audit	audit	NOUN
easat-8173	110	22	opinions	opinion	NOUN
easat-8173	110	23	.	.	PUNCT
easat-8173	111	1	ozili	ozili	NOUN
easat-8173	112	1	[	[	X
easat-8173	112	2	28	28	NUM
easat-8173	112	3	]	]	PUNCT
easat-8173	112	4	show	show	VERB
easat-8173	112	5	that	that	SCONJ
easat-8173	112	6	audit	audit	NOUN
easat-8173	112	7	committee	committee	NOUN
easat-8173	112	8	independence	independence	NOUN
easat-8173	112	9	and	and	CCONJ
easat-8173	112	10	financial	financial	ADJ
easat-8173	112	11	expertise	expertise	NOUN
easat-8173	112	12	significantly	significantly	ADV
easat-8173	112	13	enhance	enhance	VERB
easat-8173	112	14	the	the	DET
easat-8173	112	15	quality	quality	NOUN
easat-8173	112	16	and	and	CCONJ
easat-8173	112	17	credibility	credibility	NOUN
easat-8173	112	18	of	of	ADP
easat-8173	112	19	esg	esg	PROPN
easat-8173	112	20	disclosures	disclosure	NOUN
easat-8173	112	21	,	,	PUNCT
easat-8173	112	22	thereby	thereby	ADV
easat-8173	112	23	increasing	increase	VERB
easat-8173	112	24	stakeholders	stakeholder	NOUN
easat-8173	112	25	’	'	PUNCT
easat-8173	112	26	trust	trust	NOUN
easat-8173	112	27	in	in	ADP
easat-8173	112	28	the	the	DET
easat-8173	112	29	firm	firm	NOUN
easat-8173	112	30	’s	’s	PART
easat-8173	112	31	sustainability	sustainability	NOUN
easat-8173	112	32	reporting	reporting	NOUN
easat-8173	112	33	and	and	CCONJ
easat-8173	112	34	reducing	reduce	VERB
easat-8173	112	35	perceived	perceive	VERB
easat-8173	112	36	audit	audit	NOUN
easat-8173	112	37	risk	risk	NOUN
easat-8173	112	38	.	.	PUNCT
easat-8173	113	1	further	further	ADJ
easat-8173	113	2	empirical	empirical	ADJ
easat-8173	113	3	support	support	NOUN
easat-8173	113	4	is	be	AUX
easat-8173	113	5	provided	provide	VERB
easat-8173	113	6	by	by	ADP
easat-8173	113	7	applebaum	applebaum	PROPN
easat-8173	113	8	,	,	PUNCT
easat-8173	113	9	et	et	PROPN
easat-8173	113	10	al	al	PROPN
easat-8173	113	11	.	.	PUNCT
easat-8173	114	1	[	[	X
easat-8173	114	2	29	29	NUM
easat-8173	114	3	]	]	PUNCT
easat-8173	114	4	who	who	PRON
easat-8173	114	5	introduce	introduce	VERB
easat-8173	114	6	the	the	DET
easat-8173	114	7	concept	concept	NOUN
easat-8173	114	8	of	of	ADP
easat-8173	114	9	“	"	PUNCT
easat-8173	114	10	double	double	ADJ
easat-8173	114	11	materiality	materiality	NOUN
easat-8173	114	12	,	,	PUNCT
easat-8173	114	13	”	"	PUNCT
easat-8173	114	14	wherein	wherein	SCONJ
easat-8173	114	15	esg	esg	PROPN
easat-8173	114	16	information	information	NOUN
easat-8173	114	17	is	be	AUX
easat-8173	114	18	considered	consider	VERB
easat-8173	114	19	relevant	relevant	ADJ
easat-8173	114	20	both	both	CCONJ
easat-8173	114	21	in	in	ADP
easat-8173	114	22	terms	term	NOUN
easat-8173	114	23	of	of	ADP
easat-8173	114	24	its	its	PRON
easat-8173	114	25	financial	financial	ADJ
easat-8173	114	26	implications	implication	NOUN
easat-8173	114	27	and	and	CCONJ
easat-8173	114	28	its	its	PRON
easat-8173	114	29	broader	broad	ADJ
easat-8173	114	30	impact	impact	NOUN
easat-8173	114	31	on	on	ADP
easat-8173	114	32	society	society	NOUN
easat-8173	114	33	and	and	CCONJ
easat-8173	114	34	the	the	DET
easat-8173	114	35	environment	environment	NOUN
easat-8173	114	36	.	.	PUNCT
easat-8173	115	1	this	this	DET
easat-8173	115	2	perspective	perspective	NOUN
easat-8173	115	3	reinforces	reinforce	VERB
easat-8173	115	4	the	the	DET
easat-8173	115	5	position	position	NOUN
easat-8173	115	6	of	of	ADP
easat-8173	115	7	esg	esg	PROPN
easat-8173	115	8	as	as	ADP
easat-8173	115	9	a	a	DET
easat-8173	115	10	critical	critical	ADJ
easat-8173	115	11	factor	factor	NOUN
easat-8173	115	12	in	in	ADP
easat-8173	115	13	audit	audit	NOUN
easat-8173	115	14	risk	risk	NOUN
easat-8173	115	15	assessment	assessment	NOUN
easat-8173	115	16	and	and	CCONJ
easat-8173	115	17	opinion	opinion	NOUN
easat-8173	115	18	formation	formation	NOUN
easat-8173	115	19	.	.	PUNCT
easat-8173	116	1	garcia	garcia	PROPN
easat-8173	116	2	,	,	PUNCT
easat-8173	116	3	et	et	PROPN
easat-8173	116	4	al	al	PROPN
easat-8173	116	5	.	.	PUNCT
easat-8173	117	1	[	[	X
easat-8173	117	2	30	30	NUM
easat-8173	117	3	]	]	PUNCT
easat-8173	117	4	also	also	ADV
easat-8173	117	5	show	show	VERB
easat-8173	117	6	that	that	SCONJ
easat-8173	117	7	csr	csr	NOUN
easat-8173	117	8	disclosure	disclosure	NOUN
easat-8173	117	9	increases	increase	VERB
easat-8173	117	10	audit	audit	NOUN
easat-8173	117	11	complexity	complexity	NOUN
easat-8173	117	12	,	,	PUNCT
easat-8173	117	13	prompting	prompt	VERB
easat-8173	117	14	auditors	auditor	NOUN
easat-8173	117	15	to	to	PART
easat-8173	117	16	conduct	conduct	VERB
easat-8173	117	17	more	more	ADV
easat-8173	117	18	thorough	thorough	ADJ
easat-8173	117	19	risk	risk	NOUN
easat-8173	117	20	evaluations	evaluation	NOUN
easat-8173	117	21	before	before	ADP
easat-8173	117	22	issuing	issue	VERB
easat-8173	117	23	their	their	PRON
easat-8173	117	24	opinions	opinion	NOUN
easat-8173	117	25	.	.	PUNCT
easat-8173	118	1	in	in	ADP
easat-8173	118	2	this	this	DET
easat-8173	118	3	context	context	NOUN
easat-8173	118	4	,	,	PUNCT
easat-8173	118	5	esg	esg	PROPN
easat-8173	118	6	information	information	NOUN
easat-8173	118	7	is	be	AUX
easat-8173	118	8	perceived	perceive	VERB
easat-8173	118	9	as	as	ADP
easat-8173	118	10	an	an	DET
easat-8173	118	11	important	important	ADJ
easat-8173	118	12	indicator	indicator	NOUN
easat-8173	118	13	of	of	ADP
easat-8173	118	14	managerial	managerial	ADJ
easat-8173	118	15	integrity	integrity	NOUN
easat-8173	118	16	.	.	PUNCT
easat-8173	119	1	additionally	additionally	ADV
easat-8173	119	2	,	,	PUNCT
easat-8173	119	3	ngelo	ngelo	NOUN
easat-8173	119	4	,	,	PUNCT
easat-8173	119	5	et	et	PROPN
easat-8173	119	6	al	al	PROPN
easat-8173	119	7	.	.	PUNCT
easat-8173	120	1	[	[	X
easat-8173	120	2	31	31	NUM
easat-8173	120	3	]	]	PUNCT
easat-8173	120	4	find	find	VERB
easat-8173	120	5	that	that	SCONJ
easat-8173	120	6	ceos	ceos	NOUN
easat-8173	120	7	with	with	ADP
easat-8173	120	8	prior	prior	ADJ
easat-8173	120	9	auditing	auditing	NOUN
easat-8173	120	10	experience	experience	NOUN
easat-8173	120	11	are	be	AUX
easat-8173	120	12	more	more	ADV
easat-8173	120	13	likely	likely	ADJ
easat-8173	120	14	to	to	PART
easat-8173	120	15	ensure	ensure	VERB
easat-8173	120	16	that	that	SCONJ
easat-8173	120	17	csr	csr	NOUN
easat-8173	120	18	disclosures	disclosure	NOUN
easat-8173	120	19	are	be	AUX
easat-8173	120	20	of	of	ADP
easat-8173	120	21	higher	high	ADJ
easat-8173	120	22	quality	quality	NOUN
easat-8173	120	23	and	and	CCONJ
easat-8173	120	24	aligned	align	VERB
easat-8173	120	25	with	with	ADP
easat-8173	120	26	established	establish	VERB
easat-8173	120	27	standards	standard	NOUN
easat-8173	120	28	.	.	PUNCT
easat-8173	121	1	this	this	PRON
easat-8173	121	2	reflects	reflect	VERB
easat-8173	121	3	a	a	DET
easat-8173	121	4	strong	strong	ADJ
easat-8173	121	5	commitment	commitment	NOUN
easat-8173	121	6	to	to	ADP
easat-8173	121	7	accountability	accountability	NOUN
easat-8173	121	8	principles	principle	NOUN
easat-8173	121	9	and	and	CCONJ
easat-8173	121	10	enhances	enhance	VERB
easat-8173	121	11	auditors	auditor	NOUN
easat-8173	121	12	’	’	PART
easat-8173	121	13	confidence	confidence	NOUN
easat-8173	121	14	.	.	PUNCT
easat-8173	122	1	finally	finally	ADV
easat-8173	122	2	,	,	PUNCT
easat-8173	122	3	in	in	ADP
easat-8173	122	4	their	their	PRON
easat-8173	122	5	experimental	experimental	ADJ
easat-8173	122	6	literature	literature	PROPN
easat-8173	122	7	review	review	PROPN
easat-8173	122	8	,	,	PUNCT
easat-8173	122	9	,	,	PUNCT
easat-8173	122	10	misiuda	misiuda	NOUN
easat-8173	122	11	and	and	CCONJ
easat-8173	122	12	lachmann	lachmann	NOUN
easat-8173	123	1	[	[	X
easat-8173	123	2	32	32	NUM
easat-8173	123	3	]	]	PUNCT
easat-8173	123	4	confirm	confirm	VERB
easat-8173	123	5	that	that	SCONJ
easat-8173	123	6	credible	credible	ADJ
easat-8173	123	7	sustainability	sustainability	NOUN
easat-8173	123	8	reports	report	NOUN
easat-8173	123	9	positively	positively	ADV
easat-8173	123	10	influence	influence	VERB
easat-8173	123	11	the	the	DET
easat-8173	123	12	perceptions	perception	NOUN
easat-8173	123	13	of	of	ADP
easat-8173	123	14	external	external	ADJ
easat-8173	123	15	stakeholders	stakeholder	NOUN
easat-8173	123	16	,	,	PUNCT
easat-8173	123	17	including	include	VERB
easat-8173	123	18	auditors	auditor	NOUN
easat-8173	123	19	and	and	CCONJ
easat-8173	123	20	investors	investor	NOUN
easat-8173	123	21	,	,	PUNCT
easat-8173	123	22	in	in	ADP
easat-8173	123	23	making	make	VERB
easat-8173	123	24	risk	risk	NOUN
easat-8173	123	25	-	-	PUNCT
easat-8173	123	26	based	base	VERB
easat-8173	123	27	and	and	CCONJ
easat-8173	123	28	integrity	integrity	NOUN
easat-8173	123	29	-	-	PUNCT
easat-8173	123	30	driven	drive	VERB
easat-8173	123	31	decisions	decision	NOUN
easat-8173	123	32	.	.	PUNCT
easat-8173	124	1	thus	thus	ADV
easat-8173	124	2	,	,	PUNCT
easat-8173	124	3	although	although	SCONJ
easat-8173	124	4	sustainability	sustainability	NOUN
easat-8173	124	5	disclosure	disclosure	NOUN
easat-8173	124	6	is	be	AUX
easat-8173	124	7	not	not	PART
easat-8173	124	8	an	an	DET
easat-8173	124	9	explicit	explicit	ADJ
easat-8173	124	10	component	component	NOUN
easat-8173	124	11	of	of	ADP
easat-8173	124	12	audited	audit	VERB
easat-8173	124	13	financial	financial	ADJ
easat-8173	124	14	statements	statement	NOUN
easat-8173	124	15	,	,	PUNCT
easat-8173	124	16	it	it	PRON
easat-8173	124	17	is	be	AUX
easat-8173	124	18	increasingly	increasingly	ADV
easat-8173	124	19	regarded	regard	VERB
easat-8173	124	20	as	as	ADP
easat-8173	124	21	a	a	DET
easat-8173	124	22	key	key	ADJ
easat-8173	124	23	indicator	indicator	NOUN
easat-8173	124	24	of	of	ADP
easat-8173	124	25	a	a	DET
easat-8173	124	26	company	company	NOUN
easat-8173	124	27	’s	’s	PART
easat-8173	124	28	commitment	commitment	NOUN
easat-8173	124	29	to	to	ADP
easat-8173	124	30	accountability	accountability	NOUN
easat-8173	124	31	and	and	CCONJ
easat-8173	124	32	transparency	transparency	NOUN
easat-8173	124	33	.	.	PUNCT
easat-8173	125	1	this	this	PRON
easat-8173	125	2	has	have	VERB
easat-8173	125	3	important	important	ADJ
easat-8173	125	4	implications	implication	NOUN
easat-8173	125	5	for	for	ADP
easat-8173	125	6	auditors	auditor	NOUN
easat-8173	125	7	,	,	PUNCT
easat-8173	125	8	who	who	PRON
easat-8173	125	9	are	be	AUX
easat-8173	125	10	paying	pay	VERB
easat-8173	125	11	growing	grow	VERB
easat-8173	125	12	attention	attention	NOUN
easat-8173	125	13	to	to	ADP
easat-8173	125	14	sustainability	sustainability	NOUN
easat-8173	125	15	-	-	PUNCT
easat-8173	125	16	related	relate	VERB
easat-8173	125	17	information	information	NOUN
easat-8173	125	18	as	as	ADP
easat-8173	125	19	part	part	NOUN
easat-8173	125	20	of	of	ADP
easat-8173	125	21	audit	audit	NOUN
easat-8173	125	22	risk	risk	NOUN
easat-8173	125	23	assessment	assessment	NOUN
easat-8173	125	24	and	and	CCONJ
easat-8173	125	25	opinion	opinion	NOUN
easat-8173	125	26	formulation	formulation	NOUN
easat-8173	125	27	.	.	PUNCT
easat-8173	126	1	1455	1455	NUM
easat-8173	126	2	edelweiss	edelweiss	PROPN
easat-8173	126	3	applied	apply	VERB
easat-8173	126	4	science	science	NOUN
easat-8173	126	5	and	and	CCONJ
easat-8173	126	6	technology	technology	NOUN
easat-8173	126	7	issn	issn	PROPN
easat-8173	126	8	:	:	PUNCT
easat-8173	126	9	2576	2576	NUM
easat-8173	126	10	-	-	SYM
easat-8173	126	11	8484	8484	NUM
easat-8173	126	12	vol	vol	NOUN
easat-8173	126	13	.	.	PROPN
easat-8173	127	1	9	9	NUM
easat-8173	127	2	,	,	PUNCT
easat-8173	127	3	no	no	INTJ
easat-8173	127	4	.	.	NOUN
easat-8173	128	1	6	6	NUM
easat-8173	128	2	:	:	SYM
easat-8173	128	3	1451	1451	NUM
easat-8173	128	4	-	-	SYM
easat-8173	128	5	1464	1464	NUM
easat-8173	128	6	,	,	PUNCT
easat-8173	128	7	2025	2025	NUM
easat-8173	128	8	doi	doi	NOUN
easat-8173	128	9	:	:	PUNCT
easat-8173	128	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	128	11	©	©	PROPN
easat-8173	128	12	2025	2025	NUM
easat-8173	128	13	by	by	ADP
easat-8173	128	14	the	the	DET
easat-8173	128	15	authors	author	NOUN
easat-8173	128	16	;	;	PUNCT
easat-8173	128	17	licensee	licensee	PROPN
easat-8173	128	18	learning	learning	NOUN
easat-8173	128	19	gate	gate	VERB
easat-8173	128	20	a	a	DET
easat-8173	128	21	study	study	NOUN
easat-8173	128	22	by	by	ADP
easat-8173	128	23	badlaoui	badlaoui	NOUN
easat-8173	128	24	,	,	PUNCT
easat-8173	128	25	et	et	PROPN
easat-8173	128	26	al	al	PROPN
easat-8173	128	27	.	.	PUNCT
easat-8173	129	1	[	[	X
easat-8173	129	2	33	33	NUM
easat-8173	129	3	]	]	PUNCT
easat-8173	129	4	provides	provide	VERB
easat-8173	129	5	evidence	evidence	NOUN
easat-8173	129	6	that	that	SCONJ
easat-8173	129	7	modified	modify	VERB
easat-8173	129	8	audit	audit	NOUN
easat-8173	129	9	opinions	opinion	NOUN
easat-8173	129	10	(	(	PUNCT
easat-8173	129	11	maos	maos	PROPN
easat-8173	129	12	)	)	PUNCT
easat-8173	129	13	have	have	AUX
easat-8173	129	14	a	a	DET
easat-8173	129	15	significant	significant	ADJ
easat-8173	129	16	impact	impact	NOUN
easat-8173	129	17	on	on	ADP
easat-8173	129	18	investor	investor	NOUN
easat-8173	129	19	decision	decision	NOUN
easat-8173	129	20	-	-	PUNCT
easat-8173	129	21	making	making	NOUN
easat-8173	129	22	in	in	ADP
easat-8173	129	23	developed	develop	VERB
easat-8173	129	24	countries	country	NOUN
easat-8173	129	25	and	and	CCONJ
easat-8173	129	26	serve	serve	VERB
easat-8173	129	27	as	as	ADP
easat-8173	129	28	negative	negative	ADJ
easat-8173	129	29	signals	signal	NOUN
easat-8173	129	30	related	relate	VERB
easat-8173	129	31	to	to	ADP
easat-8173	129	32	financial	financial	ADJ
easat-8173	129	33	reporting	reporting	NOUN
easat-8173	129	34	risk	risk	NOUN
easat-8173	129	35	and	and	CCONJ
easat-8173	129	36	integrity	integrity	NOUN
easat-8173	129	37	.	.	PUNCT
easat-8173	130	1	these	these	DET
easat-8173	130	2	findings	finding	NOUN
easat-8173	130	3	underscore	underscore	VERB
easat-8173	130	4	the	the	DET
easat-8173	130	5	importance	importance	NOUN
easat-8173	130	6	of	of	ADP
easat-8173	130	7	nonfinancial	nonfinancial	ADJ
easat-8173	130	8	information	information	NOUN
easat-8173	130	9	,	,	PUNCT
easat-8173	130	10	including	include	VERB
easat-8173	130	11	esg	esg	PROPN
easat-8173	130	12	disclosure	disclosure	NOUN
easat-8173	130	13	,	,	PUNCT
easat-8173	130	14	in	in	ADP
easat-8173	130	15	shaping	shape	VERB
easat-8173	130	16	both	both	CCONJ
easat-8173	130	17	public	public	ADJ
easat-8173	130	18	and	and	CCONJ
easat-8173	130	19	professional	professional	ADJ
easat-8173	130	20	perceptions	perception	NOUN
easat-8173	130	21	of	of	ADP
easat-8173	130	22	a	a	DET
easat-8173	130	23	company	company	NOUN
easat-8173	130	24	’s	’s	PART
easat-8173	130	25	condition	condition	NOUN
easat-8173	130	26	.	.	PUNCT
easat-8173	131	1	accordingly	accordingly	ADV
easat-8173	131	2	,	,	PUNCT
easat-8173	131	3	companies	company	NOUN
easat-8173	131	4	that	that	PRON
easat-8173	131	5	disclose	disclose	VERB
easat-8173	131	6	sustainability	sustainability	NOUN
easat-8173	131	7	information	information	NOUN
easat-8173	131	8	adequately	adequately	ADV
easat-8173	131	9	may	may	AUX
easat-8173	131	10	be	be	AUX
easat-8173	131	11	perceived	perceive	VERB
easat-8173	131	12	as	as	ADP
easat-8173	131	13	having	have	VERB
easat-8173	131	14	lower	low	ADJ
easat-8173	131	15	audit	audit	NOUN
easat-8173	131	16	risk	risk	NOUN
easat-8173	131	17	and	and	CCONJ
easat-8173	131	18	are	be	AUX
easat-8173	131	19	therefore	therefore	ADV
easat-8173	131	20	more	more	ADV
easat-8173	131	21	likely	likely	ADJ
easat-8173	131	22	to	to	PART
easat-8173	131	23	receive	receive	VERB
easat-8173	131	24	unmodified	unmodified	ADJ
easat-8173	131	25	audit	audit	NOUN
easat-8173	131	26	opinions	opinion	NOUN
easat-8173	131	27	.	.	PUNCT
easat-8173	132	1	furthermore	furthermore	ADV
easat-8173	132	2	,	,	PUNCT
easat-8173	132	3	ismail	ismail	PROPN
easat-8173	132	4	,	,	PUNCT
easat-8173	132	5	et	et	PROPN
easat-8173	132	6	al	al	PROPN
easat-8173	132	7	.	.	PUNCT
easat-8173	133	1	[	[	X
easat-8173	133	2	34	34	NUM
easat-8173	133	3	]	]	PUNCT
easat-8173	133	4	demonstrate	demonstrate	VERB
easat-8173	133	5	that	that	SCONJ
easat-8173	133	6	effective	effective	ADJ
easat-8173	133	7	internal	internal	ADJ
easat-8173	133	8	governance	governance	NOUN
easat-8173	133	9	mechanisms	mechanism	NOUN
easat-8173	133	10	—	—	PUNCT
easat-8173	133	11	such	such	ADJ
easat-8173	133	12	as	as	ADP
easat-8173	133	13	audit	audit	NOUN
easat-8173	133	14	committees	committee	NOUN
easat-8173	133	15	and	and	CCONJ
easat-8173	133	16	internal	internal	ADJ
easat-8173	133	17	audit	audit	NOUN
easat-8173	133	18	functions	function	NOUN
easat-8173	133	19	—	—	PUNCT
easat-8173	133	20	contribute	contribute	VERB
easat-8173	133	21	to	to	PART
easat-8173	133	22	strengthened	strengthen	VERB
easat-8173	133	23	internal	internal	ADJ
easat-8173	133	24	controls	control	NOUN
easat-8173	133	25	and	and	CCONJ
easat-8173	133	26	reduced	reduce	VERB
easat-8173	133	27	financial	financial	ADJ
easat-8173	133	28	reporting	reporting	NOUN
easat-8173	133	29	delays	delay	NOUN
easat-8173	133	30	,	,	PUNCT
easat-8173	133	31	both	both	PRON
easat-8173	133	32	of	of	ADP
easat-8173	133	33	which	which	PRON
easat-8173	133	34	influence	influence	NOUN
easat-8173	133	35	auditors	auditor	NOUN
easat-8173	133	36	’	’	PART
easat-8173	133	37	perceptions	perception	NOUN
easat-8173	133	38	of	of	ADP
easat-8173	133	39	risk	risk	NOUN
easat-8173	133	40	.	.	PUNCT
easat-8173	134	1	when	when	SCONJ
easat-8173	134	2	linked	link	VERB
easat-8173	134	3	to	to	ADP
easat-8173	134	4	sustainability	sustainability	NOUN
easat-8173	134	5	disclosure	disclosure	NOUN
easat-8173	134	6	,	,	PUNCT
easat-8173	134	7	strong	strong	ADJ
easat-8173	134	8	esg	esg	NOUN
easat-8173	134	9	practices	practice	NOUN
easat-8173	134	10	can	can	AUX
easat-8173	134	11	be	be	AUX
easat-8173	134	12	viewed	view	VERB
easat-8173	134	13	as	as	ADP
easat-8173	134	14	indicators	indicator	NOUN
easat-8173	134	15	of	of	ADP
easat-8173	134	16	sound	sound	ADJ
easat-8173	134	17	corporate	corporate	ADJ
easat-8173	134	18	governance	governance	NOUN
easat-8173	134	19	,	,	PUNCT
easat-8173	134	20	thereby	thereby	ADV
easat-8173	134	21	indirectly	indirectly	ADV
easat-8173	134	22	enhancing	enhance	VERB
easat-8173	134	23	auditors	auditor	NOUN
easat-8173	134	24	’	’	PART
easat-8173	134	25	confidence	confidence	NOUN
easat-8173	134	26	in	in	ADP
easat-8173	134	27	the	the	DET
easat-8173	134	28	reliability	reliability	NOUN
easat-8173	134	29	of	of	ADP
easat-8173	134	30	a	a	DET
easat-8173	134	31	company	company	NOUN
easat-8173	134	32	’s	’s	PART
easat-8173	134	33	financial	financial	ADJ
easat-8173	134	34	statements	statement	NOUN
easat-8173	134	35	.	.	PUNCT
easat-8173	135	1	hypothesis	hypothesis	NOUN
easat-8173	135	2	2	2	NUM
easat-8173	135	3	(	(	PUNCT
easat-8173	135	4	h2	h2	NOUN
easat-8173	135	5	):	):	PUNCT
easat-8173	135	6	sustainability	sustainability	NOUN
easat-8173	135	7	disclosure	disclosure	NOUN
easat-8173	135	8	has	have	VERB
easat-8173	135	9	a	a	DET
easat-8173	135	10	positive	positive	ADJ
easat-8173	135	11	effect	effect	NOUN
easat-8173	135	12	on	on	ADP
easat-8173	135	13	audit	audit	NOUN
easat-8173	135	14	opinion	opinion	NOUN
easat-8173	135	15	.	.	PUNCT
easat-8173	136	1	2.7	2.7	NUM
easat-8173	136	2	.	.	PUNCT
easat-8173	136	3	financial	financial	ADJ
easat-8173	136	4	risk	risk	NOUN
easat-8173	136	5	as	as	ADP
easat-8173	136	6	a	a	DET
easat-8173	136	7	mediating	mediate	VERB
easat-8173	136	8	variable	variable	ADJ
easat-8173	136	9	financial	financial	ADJ
easat-8173	136	10	risk	risk	NOUN
easat-8173	136	11	reflects	reflect	VERB
easat-8173	136	12	the	the	DET
easat-8173	136	13	level	level	NOUN
easat-8173	136	14	of	of	ADP
easat-8173	136	15	uncertainty	uncertainty	NOUN
easat-8173	136	16	regarding	regard	VERB
easat-8173	136	17	a	a	DET
easat-8173	136	18	company	company	NOUN
easat-8173	136	19	’s	’s	PART
easat-8173	136	20	ability	ability	NOUN
easat-8173	136	21	to	to	PART
easat-8173	136	22	meet	meet	VERB
easat-8173	136	23	its	its	PRON
easat-8173	136	24	financial	financial	ADJ
easat-8173	136	25	obligations	obligation	NOUN
easat-8173	136	26	.	.	PUNCT
easat-8173	137	1	firms	firm	NOUN
easat-8173	137	2	with	with	ADP
easat-8173	137	3	high	high	ADJ
easat-8173	137	4	financial	financial	ADJ
easat-8173	137	5	risk	risk	NOUN
easat-8173	137	6	are	be	AUX
easat-8173	137	7	more	more	ADV
easat-8173	137	8	likely	likely	ADJ
easat-8173	137	9	to	to	PART
easat-8173	137	10	receive	receive	VERB
easat-8173	137	11	cautious	cautious	ADJ
easat-8173	137	12	audit	audit	NOUN
easat-8173	137	13	opinions	opinion	NOUN
easat-8173	137	14	,	,	PUNCT
easat-8173	137	15	such	such	ADJ
easat-8173	137	16	as	as	ADP
easat-8173	137	17	modified	modified	ADJ
easat-8173	137	18	opinions	opinion	NOUN
easat-8173	137	19	with	with	ADP
easat-8173	137	20	a	a	DET
easat-8173	137	21	going	go	VERB
easat-8173	137	22	concern	concern	NOUN
easat-8173	137	23	emphasis	emphasis	NOUN
easat-8173	137	24	.	.	PUNCT
easat-8173	138	1	high	high	ADJ
easat-8173	138	2	audit	audit	NOUN
easat-8173	138	3	quality	quality	NOUN
easat-8173	138	4	and	and	CCONJ
easat-8173	138	5	effective	effective	ADJ
easat-8173	138	6	sustainability	sustainability	NOUN
easat-8173	138	7	disclosure	disclosure	NOUN
easat-8173	138	8	can	can	AUX
easat-8173	138	9	help	help	VERB
easat-8173	138	10	reduce	reduce	VERB
easat-8173	138	11	auditors	auditor	NOUN
easat-8173	138	12	’	’	PART
easat-8173	138	13	perceptions	perception	NOUN
easat-8173	138	14	of	of	ADP
easat-8173	138	15	financial	financial	ADJ
easat-8173	138	16	risk	risk	NOUN
easat-8173	138	17	.	.	PUNCT
easat-8173	139	1	in	in	ADP
easat-8173	139	2	this	this	DET
easat-8173	139	3	context	context	NOUN
easat-8173	139	4	,	,	PUNCT
easat-8173	139	5	almaqoushi	almaqoushi	NOUN
easat-8173	139	6	and	and	CCONJ
easat-8173	139	7	powell	powell	PROPN
easat-8173	140	1	[	[	X
easat-8173	140	2	35	35	NUM
easat-8173	140	3	]	]	PUNCT
easat-8173	140	4	find	find	VERB
easat-8173	140	5	that	that	SCONJ
easat-8173	140	6	debt	debt	NOUN
easat-8173	140	7	defaults	default	NOUN
easat-8173	140	8	and	and	CCONJ
easat-8173	140	9	opinion	opinion	NOUN
easat-8173	140	10	shopping	shopping	NOUN
easat-8173	140	11	positively	positively	ADV
easat-8173	140	12	influence	influence	VERB
easat-8173	140	13	the	the	DET
easat-8173	140	14	issuance	issuance	NOUN
easat-8173	140	15	of	of	ADP
easat-8173	140	16	going	go	VERB
easat-8173	140	17	concern	concern	ADJ
easat-8173	140	18	audit	audit	NOUN
easat-8173	140	19	opinions	opinion	NOUN
easat-8173	140	20	.	.	PUNCT
easat-8173	141	1	this	this	PRON
easat-8173	141	2	indicates	indicate	VERB
easat-8173	141	3	that	that	SCONJ
easat-8173	141	4	high	high	ADJ
easat-8173	141	5	financial	financial	ADJ
easat-8173	141	6	risk	risk	NOUN
easat-8173	141	7	—	—	PUNCT
easat-8173	141	8	as	as	SCONJ
easat-8173	141	9	reflected	reflect	VERB
easat-8173	141	10	in	in	ADP
easat-8173	141	11	a	a	DET
easat-8173	141	12	firm	firm	NOUN
easat-8173	141	13	’s	’s	PART
easat-8173	141	14	failure	failure	NOUN
easat-8173	141	15	to	to	PART
easat-8173	141	16	meet	meet	VERB
easat-8173	141	17	debt	debt	NOUN
easat-8173	141	18	obligations	obligation	NOUN
easat-8173	141	19	—	—	PUNCT
easat-8173	141	20	increases	increase	VERB
easat-8173	141	21	the	the	DET
easat-8173	141	22	likelihood	likelihood	NOUN
easat-8173	141	23	of	of	ADP
easat-8173	141	24	receiving	receive	VERB
easat-8173	141	25	a	a	DET
easat-8173	141	26	going	go	VERB
easat-8173	141	27	concern	concern	NOUN
easat-8173	141	28	opinion	opinion	NOUN
easat-8173	141	29	.	.	PUNCT
easat-8173	142	1	therefore	therefore	ADV
easat-8173	142	2	,	,	PUNCT
easat-8173	142	3	financial	financial	ADJ
easat-8173	142	4	risk	risk	NOUN
easat-8173	142	5	may	may	AUX
easat-8173	142	6	serve	serve	VERB
easat-8173	142	7	as	as	ADP
easat-8173	142	8	a	a	DET
easat-8173	142	9	mediating	mediate	VERB
easat-8173	142	10	variable	variable	NOUN
easat-8173	142	11	in	in	ADP
easat-8173	142	12	the	the	DET
easat-8173	142	13	relationship	relationship	NOUN
easat-8173	142	14	between	between	ADP
easat-8173	142	15	audit	audit	NOUN
easat-8173	142	16	quality	quality	NOUN
easat-8173	142	17	,	,	PUNCT
easat-8173	142	18	sustainability	sustainability	NOUN
easat-8173	142	19	disclosure	disclosure	NOUN
easat-8173	142	20	,	,	PUNCT
easat-8173	142	21	and	and	CCONJ
easat-8173	142	22	audit	audit	NOUN
easat-8173	142	23	opinion	opinion	NOUN
easat-8173	142	24	.	.	PUNCT
easat-8173	143	1	in	in	ADP
easat-8173	143	2	the	the	DET
easat-8173	143	3	context	context	NOUN
easat-8173	143	4	of	of	ADP
easat-8173	143	5	the	the	DET
easat-8173	143	6	relationship	relationship	NOUN
easat-8173	143	7	between	between	ADP
easat-8173	143	8	audit	audit	NOUN
easat-8173	143	9	quality	quality	NOUN
easat-8173	143	10	,	,	PUNCT
easat-8173	143	11	esg	esg	PROPN
easat-8173	143	12	,	,	PUNCT
easat-8173	143	13	and	and	CCONJ
easat-8173	143	14	audit	audit	NOUN
easat-8173	143	15	opinion	opinion	NOUN
easat-8173	143	16	,	,	PUNCT
easat-8173	143	17	muhmad	muhmad	ADJ
easat-8173	143	18	,	,	PUNCT
easat-8173	143	19	et	et	PROPN
easat-8173	143	20	al	al	PROPN
easat-8173	143	21	.	.	PUNCT
easat-8173	144	1	[	[	X
easat-8173	144	2	36	36	NUM
easat-8173	144	3	]	]	X
easat-8173	144	4	writing	writing	NOUN
easat-8173	144	5	in	in	ADP
easat-8173	144	6	aamjaf	aamjaf	NOUN
easat-8173	144	7	,	,	PUNCT
easat-8173	144	8	find	find	VERB
easat-8173	144	9	that	that	SCONJ
easat-8173	144	10	audit	audit	NOUN
easat-8173	144	11	firm	firm	ADJ
easat-8173	144	12	rotation	rotation	NOUN
easat-8173	144	13	and	and	CCONJ
easat-8173	144	14	transitions	transition	NOUN
easat-8173	144	15	to	to	PART
easat-8173	144	16	big	big	ADJ
easat-8173	144	17	four	four	NUM
easat-8173	144	18	auditors	auditor	NOUN
easat-8173	144	19	significantly	significantly	ADV
easat-8173	144	20	enhance	enhance	VERB
easat-8173	144	21	audit	audit	NOUN
easat-8173	144	22	quality	quality	NOUN
easat-8173	144	23	and	and	CCONJ
easat-8173	144	24	reduce	reduce	VERB
easat-8173	144	25	the	the	DET
easat-8173	144	26	potential	potential	NOUN
easat-8173	144	27	for	for	ADP
easat-8173	144	28	bias	bias	NOUN
easat-8173	144	29	in	in	ADP
easat-8173	144	30	auditor	auditor	NOUN
easat-8173	144	31	judgments	judgment	NOUN
easat-8173	144	32	.	.	PUNCT
easat-8173	145	1	this	this	PRON
easat-8173	145	2	suggests	suggest	VERB
easat-8173	145	3	that	that	SCONJ
easat-8173	145	4	improvements	improvement	NOUN
easat-8173	145	5	in	in	ADP
easat-8173	145	6	audit	audit	NOUN
easat-8173	145	7	quality	quality	NOUN
easat-8173	145	8	can	can	AUX
easat-8173	145	9	help	help	VERB
easat-8173	145	10	detect	detect	VERB
easat-8173	145	11	and	and	CCONJ
easat-8173	145	12	mitigate	mitigate	VERB
easat-8173	145	13	financial	financial	ADJ
easat-8173	145	14	risk	risk	NOUN
easat-8173	145	15	,	,	PUNCT
easat-8173	145	16	particularly	particularly	ADV
easat-8173	145	17	in	in	ADP
easat-8173	145	18	firms	firm	NOUN
easat-8173	145	19	with	with	ADP
easat-8173	145	20	exposure	exposure	NOUN
easat-8173	145	21	to	to	ADP
easat-8173	145	22	going	go	VERB
easat-8173	145	23	concern	concern	NOUN
easat-8173	145	24	uncertainties	uncertainty	NOUN
easat-8173	145	25	.	.	PUNCT
easat-8173	146	1	furthermore	furthermore	ADV
easat-8173	146	2	,	,	PUNCT
easat-8173	146	3	ismail	ismail	PROPN
easat-8173	146	4	,	,	PUNCT
easat-8173	146	5	et	et	PROPN
easat-8173	146	6	al	al	PROPN
easat-8173	146	7	.	.	PUNCT
easat-8173	147	1	[	[	X
easat-8173	147	2	34	34	NUM
easat-8173	147	3	]	]	PUNCT
easat-8173	147	4	argue	argue	VERB
easat-8173	147	5	that	that	SCONJ
easat-8173	147	6	strengthening	strengthen	VERB
easat-8173	147	7	internal	internal	ADJ
easat-8173	147	8	audit	audit	NOUN
easat-8173	147	9	functions	function	NOUN
easat-8173	147	10	and	and	CCONJ
easat-8173	147	11	enhancing	enhance	VERB
easat-8173	147	12	audit	audit	NOUN
easat-8173	147	13	committee	committee	NOUN
easat-8173	147	14	effectiveness	effectiveness	NOUN
easat-8173	147	15	significantly	significantly	ADV
easat-8173	147	16	reduce	reduce	VERB
easat-8173	147	17	the	the	DET
easat-8173	147	18	risk	risk	NOUN
easat-8173	147	19	of	of	ADP
easat-8173	147	20	financial	financial	ADJ
easat-8173	147	21	reporting	reporting	NOUN
easat-8173	147	22	delays	delay	NOUN
easat-8173	147	23	,	,	PUNCT
easat-8173	147	24	which	which	PRON
easat-8173	147	25	are	be	AUX
easat-8173	147	26	closely	closely	ADV
easat-8173	147	27	related	relate	VERB
easat-8173	147	28	to	to	ADP
easat-8173	147	29	a	a	DET
easat-8173	147	30	firm	firm	NOUN
easat-8173	147	31	’s	’s	PART
easat-8173	147	32	internal	internal	ADJ
easat-8173	147	33	financial	financial	ADJ
easat-8173	147	34	risk	risk	NOUN
easat-8173	147	35	management	management	NOUN
easat-8173	147	36	.	.	PUNCT
easat-8173	148	1	this	this	PRON
easat-8173	148	2	suggests	suggest	VERB
easat-8173	148	3	that	that	SCONJ
easat-8173	148	4	strong	strong	ADJ
easat-8173	148	5	internal	internal	ADJ
easat-8173	148	6	monitoring	monitoring	NOUN
easat-8173	148	7	structures	structure	NOUN
easat-8173	148	8	—	—	PUNCT
easat-8173	148	9	including	include	VERB
easat-8173	148	10	credible	credible	ADJ
easat-8173	148	11	sustainability	sustainability	NOUN
easat-8173	148	12	disclosures	disclosure	NOUN
easat-8173	148	13	—	—	PUNCT
easat-8173	148	14	can	can	AUX
easat-8173	148	15	serve	serve	VERB
easat-8173	148	16	as	as	ADP
easat-8173	148	17	positive	positive	ADJ
easat-8173	148	18	signals	signal	NOUN
easat-8173	148	19	to	to	ADP
easat-8173	148	20	auditors	auditor	NOUN
easat-8173	148	21	when	when	SCONJ
easat-8173	148	22	assessing	assess	VERB
easat-8173	148	23	a	a	DET
easat-8173	148	24	client	client	NOUN
easat-8173	148	25	’s	’s	PART
easat-8173	148	26	risk	risk	NOUN
easat-8173	148	27	profile	profile	NOUN
easat-8173	148	28	.	.	PUNCT
easat-8173	149	1	hypothesis	hypothesis	NOUN
easat-8173	149	2	3	3	NUM
easat-8173	149	3	(	(	PUNCT
easat-8173	149	4	h3	h3	NOUN
easat-8173	149	5	):	):	PUNCT
easat-8173	149	6	audit	audit	NOUN
easat-8173	149	7	quality	quality	NOUN
easat-8173	149	8	has	have	VERB
easat-8173	149	9	a	a	DET
easat-8173	149	10	negative	negative	ADJ
easat-8173	149	11	effect	effect	NOUN
easat-8173	149	12	on	on	ADP
easat-8173	149	13	financial	financial	ADJ
easat-8173	149	14	risk	risk	NOUN
easat-8173	149	15	.	.	PUNCT
easat-8173	150	1	hypothesis	hypothesis	NOUN
easat-8173	150	2	4	4	NUM
easat-8173	150	3	(	(	PUNCT
easat-8173	150	4	h4	h4	NOUN
easat-8173	150	5	):	):	PUNCT
easat-8173	150	6	sustainability	sustainability	NOUN
easat-8173	150	7	disclosure	disclosure	NOUN
easat-8173	150	8	has	have	VERB
easat-8173	150	9	a	a	DET
easat-8173	150	10	negative	negative	ADJ
easat-8173	150	11	effect	effect	NOUN
easat-8173	150	12	on	on	ADP
easat-8173	150	13	financial	financial	ADJ
easat-8173	150	14	risk	risk	NOUN
easat-8173	150	15	.	.	PUNCT
easat-8173	151	1	hypothesis	hypothesis	NOUN
easat-8173	151	2	5	5	NUM
easat-8173	151	3	(	(	PUNCT
easat-8173	151	4	h5	h5	PROPN
easat-8173	151	5	):	):	PUNCT
easat-8173	151	6	financial	financial	ADJ
easat-8173	151	7	risk	risk	NOUN
easat-8173	151	8	has	have	VERB
easat-8173	151	9	a	a	DET
easat-8173	151	10	negative	negative	ADJ
easat-8173	151	11	effect	effect	NOUN
easat-8173	151	12	on	on	ADP
easat-8173	151	13	audit	audit	NOUN
easat-8173	151	14	opinion	opinion	NOUN
easat-8173	151	15	.	.	PUNCT
easat-8173	152	1	2.8	2.8	NUM
easat-8173	152	2	.	.	PUNCT
easat-8173	152	3	firm	firm	ADJ
easat-8173	152	4	value	value	NOUN
easat-8173	152	5	as	as	ADP
easat-8173	152	6	a	a	DET
easat-8173	152	7	mediating	mediate	VERB
easat-8173	152	8	variable	variable	ADJ
easat-8173	152	9	firm	firm	ADJ
easat-8173	152	10	value	value	NOUN
easat-8173	152	11	reflects	reflect	VERB
easat-8173	152	12	the	the	DET
easat-8173	152	13	market	market	NOUN
easat-8173	152	14	’s	’s	PART
easat-8173	152	15	perception	perception	NOUN
easat-8173	152	16	of	of	ADP
easat-8173	152	17	an	an	DET
easat-8173	152	18	entity	entity	NOUN
easat-8173	152	19	’s	’s	PART
easat-8173	152	20	financial	financial	ADJ
easat-8173	152	21	health	health	NOUN
easat-8173	152	22	and	and	CCONJ
easat-8173	152	23	future	future	ADJ
easat-8173	152	24	prospects	prospect	NOUN
easat-8173	152	25	.	.	PUNCT
easat-8173	153	1	it	it	PRON
easat-8173	153	2	serves	serve	VERB
easat-8173	153	3	as	as	ADP
easat-8173	153	4	an	an	DET
easat-8173	153	5	important	important	ADJ
easat-8173	153	6	indicator	indicator	NOUN
easat-8173	153	7	for	for	ADP
easat-8173	153	8	investors	investor	NOUN
easat-8173	153	9	in	in	ADP
easat-8173	153	10	assessing	assess	VERB
easat-8173	153	11	business	business	NOUN
easat-8173	153	12	continuity	continuity	NOUN
easat-8173	153	13	and	and	CCONJ
easat-8173	153	14	managerial	managerial	ADJ
easat-8173	153	15	performance	performance	NOUN
easat-8173	153	16	.	.	PUNCT
easat-8173	154	1	in	in	ADP
easat-8173	154	2	the	the	DET
easat-8173	154	3	audit	audit	NOUN
easat-8173	154	4	context	context	NOUN
easat-8173	154	5	,	,	PUNCT
easat-8173	154	6	firm	firm	ADJ
easat-8173	154	7	value	value	NOUN
easat-8173	154	8	can	can	AUX
easat-8173	154	9	function	function	VERB
easat-8173	154	10	as	as	ADP
easat-8173	154	11	an	an	DET
easat-8173	154	12	indirect	indirect	ADJ
easat-8173	154	13	signal	signal	NOUN
easat-8173	154	14	that	that	PRON
easat-8173	154	15	influences	influence	VERB
easat-8173	154	16	the	the	DET
easat-8173	154	17	auditor	auditor	NOUN
easat-8173	154	18	’s	’s	PART
easat-8173	154	19	confidence	confidence	NOUN
easat-8173	154	20	in	in	ADP
easat-8173	154	21	the	the	DET
easat-8173	154	22	company	company	NOUN
easat-8173	154	23	’s	’s	PART
easat-8173	154	24	going	go	VERB
easat-8173	154	25	concern	concern	NOUN
easat-8173	154	26	status	status	NOUN
easat-8173	154	27	.	.	PUNCT
easat-8173	155	1	high	high	ADJ
easat-8173	155	2	-	-	PUNCT
easat-8173	155	3	quality	quality	NOUN
easat-8173	155	4	audits	audits	NOUN
easat-8173	155	5	not	not	PART
easat-8173	155	6	only	only	ADV
easat-8173	155	7	enhance	enhance	VERB
easat-8173	155	8	the	the	DET
easat-8173	155	9	reliability	reliability	NOUN
easat-8173	155	10	of	of	ADP
easat-8173	155	11	financial	financial	ADJ
easat-8173	155	12	reporting	reporting	NOUN
easat-8173	155	13	but	but	CCONJ
easat-8173	155	14	also	also	ADV
easat-8173	155	15	shape	shape	VERB
easat-8173	155	16	market	market	NOUN
easat-8173	155	17	perceptions	perception	NOUN
easat-8173	155	18	of	of	ADP
easat-8173	155	19	firm	firm	ADJ
easat-8173	155	20	value	value	NOUN
easat-8173	155	21	.	.	PUNCT
easat-8173	156	1	competent	competent	ADJ
easat-8173	156	2	and	and	CCONJ
easat-8173	156	3	independent	independent	ADJ
easat-8173	156	4	auditors	auditor	NOUN
easat-8173	156	5	can	can	AUX
easat-8173	156	6	send	send	VERB
easat-8173	156	7	positive	positive	ADJ
easat-8173	156	8	signals	signal	NOUN
easat-8173	156	9	to	to	ADP
easat-8173	156	10	stakeholders	stakeholder	NOUN
easat-8173	156	11	regarding	regard	VERB
easat-8173	156	12	the	the	DET
easat-8173	156	13	trustworthiness	trustworthiness	NOUN
easat-8173	156	14	of	of	ADP
easat-8173	156	15	financial	financial	ADJ
easat-8173	156	16	statements	statement	NOUN
easat-8173	156	17	,	,	PUNCT
easat-8173	156	18	thereby	thereby	ADV
easat-8173	156	19	strengthening	strengthen	VERB
easat-8173	156	20	market	market	NOUN
easat-8173	156	21	valuation	valuation	NOUN
easat-8173	156	22	.	.	PUNCT
easat-8173	157	1	raimo	raimo	PROPN
easat-8173	157	2	,	,	PUNCT
easat-8173	157	3	et	et	PROPN
easat-8173	157	4	al	al	PROPN
easat-8173	157	5	.	.	PUNCT
easat-8173	158	1	[	[	X
easat-8173	158	2	19	19	NUM
easat-8173	158	3	]	]	PUNCT
easat-8173	158	4	emphasize	emphasize	VERB
easat-8173	158	5	that	that	DET
easat-8173	158	6	high	high	ADJ
easat-8173	158	7	audit	audit	NOUN
easat-8173	158	8	quality	quality	NOUN
easat-8173	158	9	—	—	PUNCT
easat-8173	158	10	measured	measure	VERB
easat-8173	158	11	through	through	ADP
easat-8173	158	12	various	various	ADJ
easat-8173	158	13	proxies	proxy	NOUN
easat-8173	158	14	such	such	ADJ
easat-8173	158	15	as	as	ADP
easat-8173	158	16	timely	timely	ADJ
easat-8173	158	17	reporting	reporting	NOUN
easat-8173	158	18	and	and	CCONJ
easat-8173	158	19	low	low	ADJ
easat-8173	158	20	error	error	NOUN
easat-8173	158	21	rates	rate	NOUN
easat-8173	158	22	—	—	PUNCT
easat-8173	158	23	is	be	AUX
easat-8173	158	24	positively	positively	ADV
easat-8173	158	25	correlated	correlate	VERB
easat-8173	158	26	with	with	ADP
easat-8173	158	27	investor	investor	NOUN
easat-8173	158	28	perceptions	perception	NOUN
easat-8173	158	29	of	of	ADP
easat-8173	158	30	corporate	corporate	ADJ
easat-8173	158	31	credibility	credibility	NOUN
easat-8173	158	32	.	.	PUNCT
easat-8173	159	1	therefore	therefore	ADV
easat-8173	159	2	,	,	PUNCT
easat-8173	159	3	audit	audit	NOUN
easat-8173	159	4	quality	quality	NOUN
easat-8173	159	5	can	can	AUX
easat-8173	159	6	contribute	contribute	VERB
easat-8173	159	7	to	to	ADP
easat-8173	159	8	improved	improve	VERB
easat-8173	159	9	firm	firm	ADJ
easat-8173	159	10	value	value	NOUN
easat-8173	159	11	by	by	ADP
easat-8173	159	12	reinforcing	reinforce	VERB
easat-8173	159	13	market	market	NOUN
easat-8173	159	14	trust	trust	NOUN
easat-8173	159	15	and	and	CCONJ
easat-8173	159	16	reducing	reduce	VERB
easat-8173	159	17	information	information	NOUN
easat-8173	159	18	risk	risk	NOUN
easat-8173	159	19	.	.	PUNCT
easat-8173	160	1	1456	1456	NUM
easat-8173	160	2	edelweiss	edelweiss	PROPN
easat-8173	160	3	applied	apply	VERB
easat-8173	160	4	science	science	NOUN
easat-8173	160	5	and	and	CCONJ
easat-8173	160	6	technology	technology	NOUN
easat-8173	160	7	issn	issn	PROPN
easat-8173	160	8	:	:	PUNCT
easat-8173	160	9	2576	2576	NUM
easat-8173	160	10	-	-	SYM
easat-8173	160	11	8484	8484	NUM
easat-8173	160	12	vol	vol	NOUN
easat-8173	160	13	.	.	PROPN
easat-8173	161	1	9	9	NUM
easat-8173	161	2	,	,	PUNCT
easat-8173	161	3	no	no	INTJ
easat-8173	161	4	.	.	NOUN
easat-8173	162	1	6	6	NUM
easat-8173	162	2	:	:	SYM
easat-8173	162	3	1451	1451	NUM
easat-8173	162	4	-	-	SYM
easat-8173	162	5	1464	1464	NUM
easat-8173	162	6	,	,	PUNCT
easat-8173	162	7	2025	2025	NUM
easat-8173	162	8	doi	doi	NOUN
easat-8173	162	9	:	:	PUNCT
easat-8173	162	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	162	11	©	©	PROPN
easat-8173	162	12	2025	2025	NUM
easat-8173	162	13	by	by	ADP
easat-8173	162	14	the	the	DET
easat-8173	162	15	authors	author	NOUN
easat-8173	162	16	;	;	PUNCT
easat-8173	162	17	licensee	licensee	PROPN
easat-8173	162	18	learning	learning	NOUN
easat-8173	162	19	gate	gate	NOUN
easat-8173	162	20	similarly	similarly	ADV
easat-8173	162	21	,	,	PUNCT
easat-8173	162	22	sustainability	sustainability	NOUN
easat-8173	162	23	disclosure	disclosure	NOUN
easat-8173	162	24	plays	play	VERB
easat-8173	162	25	a	a	DET
easat-8173	162	26	critical	critical	ADJ
easat-8173	162	27	role	role	NOUN
easat-8173	162	28	in	in	ADP
easat-8173	162	29	building	build	VERB
easat-8173	162	30	corporate	corporate	ADJ
easat-8173	162	31	reputation	reputation	NOUN
easat-8173	162	32	and	and	CCONJ
easat-8173	162	33	creating	create	VERB
easat-8173	162	34	long	long	ADJ
easat-8173	162	35	-	-	PUNCT
easat-8173	162	36	term	term	NOUN
easat-8173	162	37	value	value	NOUN
easat-8173	162	38	.	.	PUNCT
easat-8173	163	1	transparent	transparent	ADJ
easat-8173	163	2	and	and	CCONJ
easat-8173	163	3	strategic	strategic	ADJ
easat-8173	163	4	esg	esg	NOUN
easat-8173	163	5	practices	practice	NOUN
easat-8173	163	6	are	be	AUX
easat-8173	163	7	perceived	perceive	VERB
easat-8173	163	8	as	as	ADP
easat-8173	163	9	signals	signal	NOUN
easat-8173	163	10	of	of	ADP
easat-8173	163	11	a	a	DET
easat-8173	163	12	company	company	NOUN
easat-8173	163	13	’s	’s	PART
easat-8173	163	14	commitment	commitment	NOUN
easat-8173	163	15	to	to	ADP
easat-8173	163	16	addressing	address	VERB
easat-8173	163	17	environmental	environmental	ADJ
easat-8173	163	18	,	,	PUNCT
easat-8173	163	19	social	social	ADJ
easat-8173	163	20	,	,	PUNCT
easat-8173	163	21	and	and	CCONJ
easat-8173	163	22	governance	governance	NOUN
easat-8173	163	23	risks	risk	NOUN
easat-8173	163	24	.	.	PUNCT
easat-8173	164	1	these	these	DET
easat-8173	164	2	practices	practice	NOUN
easat-8173	164	3	can	can	AUX
easat-8173	164	4	strengthen	strengthen	VERB
easat-8173	164	5	stakeholder	stakeholder	NOUN
easat-8173	164	6	loyalty	loyalty	NOUN
easat-8173	164	7	and	and	CCONJ
easat-8173	164	8	attract	attract	VERB
easat-8173	164	9	long	long	ADJ
easat-8173	164	10	-	-	PUNCT
easat-8173	164	11	term	term	NOUN
easat-8173	164	12	-	-	PUNCT
easat-8173	164	13	oriented	orient	VERB
easat-8173	164	14	investors	investor	NOUN
easat-8173	164	15	.	.	PUNCT
easat-8173	165	1	prior	prior	ADJ
easat-8173	165	2	research	research	NOUN
easat-8173	165	3	has	have	AUX
easat-8173	165	4	shown	show	VERB
easat-8173	165	5	that	that	SCONJ
easat-8173	165	6	firms	firm	NOUN
easat-8173	165	7	with	with	ADP
easat-8173	165	8	high	high	ADJ
easat-8173	165	9	levels	level	NOUN
easat-8173	165	10	of	of	ADP
easat-8173	165	11	sustainability	sustainability	NOUN
easat-8173	165	12	disclosure	disclosure	NOUN
easat-8173	165	13	tend	tend	VERB
easat-8173	165	14	to	to	PART
easat-8173	165	15	enjoy	enjoy	VERB
easat-8173	165	16	stronger	strong	ADJ
easat-8173	165	17	reputations	reputation	NOUN
easat-8173	165	18	and	and	CCONJ
easat-8173	165	19	lower	low	ADJ
easat-8173	165	20	reputational	reputational	ADJ
easat-8173	165	21	risk	risk	NOUN
easat-8173	165	22	,	,	PUNCT
easat-8173	165	23	both	both	PRON
easat-8173	165	24	of	of	ADP
easat-8173	165	25	which	which	PRON
easat-8173	165	26	contribute	contribute	VERB
easat-8173	165	27	to	to	ADP
easat-8173	165	28	higher	high	ADJ
easat-8173	165	29	market	market	NOUN
easat-8173	165	30	valuation	valuation	NOUN
easat-8173	165	31	.	.	PUNCT
easat-8173	166	1	yang	yang	PROPN
easat-8173	167	1	[	[	X
easat-8173	167	2	37	37	NUM
easat-8173	167	3	]	]	PUNCT
easat-8173	167	4	further	far	ADV
easat-8173	167	5	supports	support	VERB
easat-8173	167	6	this	this	PRON
easat-8173	167	7	by	by	ADP
easat-8173	167	8	demonstrating	demonstrate	VERB
easat-8173	167	9	that	that	SCONJ
easat-8173	167	10	high	high	ADJ
easat-8173	167	11	-	-	PUNCT
easat-8173	167	12	quality	quality	NOUN
easat-8173	167	13	esg	esg	NOUN
easat-8173	167	14	disclosure	disclosure	NOUN
easat-8173	167	15	positively	positively	ADV
easat-8173	167	16	impacts	impact	VERB
easat-8173	167	17	corporate	corporate	ADJ
easat-8173	167	18	value	value	NOUN
easat-8173	167	19	by	by	ADP
easat-8173	167	20	reducing	reduce	VERB
easat-8173	167	21	information	information	NOUN
easat-8173	167	22	asymmetry	asymmetry	NOUN
easat-8173	167	23	,	,	PUNCT
easat-8173	167	24	enhancing	enhance	VERB
easat-8173	167	25	corporate	corporate	ADJ
easat-8173	167	26	reputation	reputation	NOUN
easat-8173	167	27	,	,	PUNCT
easat-8173	167	28	optimizing	optimize	VERB
easat-8173	167	29	risk	risk	NOUN
easat-8173	167	30	management	management	NOUN
easat-8173	167	31	,	,	PUNCT
easat-8173	167	32	and	and	CCONJ
easat-8173	167	33	promoting	promote	VERB
easat-8173	167	34	sustainable	sustainable	ADJ
easat-8173	167	35	development	development	NOUN
easat-8173	167	36	.	.	PUNCT
easat-8173	168	1	vaihekoski	vaihekoski	PROPN
easat-8173	168	2	and	and	CCONJ
easat-8173	168	3	yahya	yahya	PROPN
easat-8173	169	1	[	[	X
easat-8173	169	2	38	38	NUM
easat-8173	169	3	]	]	PUNCT
easat-8173	169	4	further	far	ADV
easat-8173	169	5	reinforce	reinforce	VERB
easat-8173	169	6	this	this	DET
easat-8173	169	7	relationship	relationship	NOUN
easat-8173	169	8	by	by	ADP
easat-8173	169	9	showing	show	VERB
easat-8173	169	10	that	that	SCONJ
easat-8173	169	11	esg	esg	PROPN
easat-8173	169	12	scores	score	NOUN
easat-8173	169	13	have	have	VERB
easat-8173	169	14	a	a	DET
easat-8173	169	15	more	more	ADV
easat-8173	169	16	pronounced	pronounced	ADJ
easat-8173	169	17	positive	positive	ADJ
easat-8173	169	18	effect	effect	NOUN
easat-8173	169	19	on	on	ADP
easat-8173	169	20	firm	firm	ADJ
easat-8173	169	21	valuation	valuation	NOUN
easat-8173	169	22	when	when	SCONJ
easat-8173	169	23	firms	firm	NOUN
easat-8173	169	24	are	be	AUX
easat-8173	169	25	audited	audit	VERB
easat-8173	169	26	by	by	ADP
easat-8173	169	27	big	big	ADJ
easat-8173	169	28	four	four	NUM
easat-8173	169	29	auditors	auditor	NOUN
easat-8173	169	30	,	,	PUNCT
easat-8173	169	31	suggesting	suggest	VERB
easat-8173	169	32	that	that	SCONJ
easat-8173	169	33	audit	audit	NOUN
easat-8173	169	34	quality	quality	NOUN
easat-8173	169	35	enhances	enhance	VERB
easat-8173	169	36	the	the	DET
easat-8173	169	37	credibility	credibility	NOUN
easat-8173	169	38	of	of	ADP
easat-8173	169	39	esg	esg	PROPN
easat-8173	169	40	assessments	assessment	NOUN
easat-8173	169	41	and	and	CCONJ
easat-8173	169	42	strengthens	strengthen	VERB
easat-8173	169	43	investor	investor	NOUN
easat-8173	169	44	confidence	confidence	NOUN
easat-8173	169	45	.	.	PUNCT
easat-8173	170	1	a	a	DET
easat-8173	170	2	study	study	NOUN
easat-8173	170	3	by	by	ADP
easat-8173	170	4	almaqoushi	almaqoushi	NOUN
easat-8173	170	5	and	and	CCONJ
easat-8173	170	6	powell	powell	PROPN
easat-8173	171	1	[	[	X
easat-8173	171	2	35	35	NUM
easat-8173	171	3	]	]	PUNCT
easat-8173	171	4	reinforces	reinforce	VERB
easat-8173	171	5	this	this	DET
easat-8173	171	6	relationship	relationship	NOUN
easat-8173	171	7	by	by	ADP
easat-8173	171	8	showing	show	VERB
easat-8173	171	9	that	that	SCONJ
easat-8173	171	10	firms	firm	NOUN
easat-8173	171	11	with	with	ADP
easat-8173	171	12	high	high	ADJ
easat-8173	171	13	-	-	PUNCT
easat-8173	171	14	quality	quality	NOUN
easat-8173	171	15	audit	audit	NOUN
easat-8173	171	16	committees	committee	NOUN
easat-8173	171	17	tend	tend	VERB
easat-8173	171	18	to	to	PART
easat-8173	171	19	have	have	VERB
easat-8173	171	20	higher	high	ADJ
easat-8173	171	21	firm	firm	ADJ
easat-8173	171	22	value	value	NOUN
easat-8173	171	23	,	,	PUNCT
easat-8173	171	24	as	as	SCONJ
easat-8173	171	25	measured	measure	VERB
easat-8173	171	26	by	by	ADP
easat-8173	171	27	wang	wang	PROPN
easat-8173	171	28	,	,	PUNCT
easat-8173	171	29	et	et	PROPN
easat-8173	171	30	al	al	PROPN
easat-8173	171	31	.	.	PUNCT
easat-8173	172	1	[	[	X
easat-8173	172	2	25	25	NUM
easat-8173	172	3	]	]	PUNCT
easat-8173	172	4	ratio	ratio	NOUN
easat-8173	172	5	.	.	PUNCT
easat-8173	173	1	this	this	DET
easat-8173	173	2	quality	quality	NOUN
easat-8173	173	3	reflects	reflect	VERB
easat-8173	173	4	the	the	DET
easat-8173	173	5	effectiveness	effectiveness	NOUN
easat-8173	173	6	of	of	ADP
easat-8173	173	7	oversight	oversight	NOUN
easat-8173	173	8	in	in	ADP
easat-8173	173	9	financial	financial	ADJ
easat-8173	173	10	reporting	reporting	NOUN
easat-8173	173	11	and	and	CCONJ
easat-8173	173	12	sustainability	sustainability	NOUN
easat-8173	173	13	disclosure	disclosure	NOUN
easat-8173	173	14	—	—	PUNCT
easat-8173	173	15	both	both	PRON
easat-8173	173	16	of	of	ADP
easat-8173	173	17	which	which	PRON
easat-8173	173	18	are	be	AUX
easat-8173	173	19	critical	critical	ADJ
easat-8173	173	20	foundations	foundation	NOUN
easat-8173	173	21	for	for	ADP
easat-8173	173	22	investors	investor	NOUN
easat-8173	173	23	in	in	ADP
easat-8173	173	24	assessing	assess	VERB
easat-8173	173	25	a	a	DET
easat-8173	173	26	firm	firm	NOUN
easat-8173	173	27	’s	’s	PART
easat-8173	173	28	intrinsic	intrinsic	ADJ
easat-8173	173	29	value	value	NOUN
easat-8173	173	30	.	.	PUNCT
easat-8173	174	1	these	these	DET
easat-8173	174	2	findings	finding	NOUN
easat-8173	174	3	suggest	suggest	VERB
easat-8173	174	4	that	that	SCONJ
easat-8173	174	5	strong	strong	ADJ
easat-8173	174	6	governance	governance	NOUN
easat-8173	174	7	mechanisms	mechanism	NOUN
easat-8173	174	8	promote	promote	VERB
easat-8173	174	9	the	the	DET
easat-8173	174	10	integrity	integrity	NOUN
easat-8173	174	11	of	of	ADP
easat-8173	174	12	reporting	reporting	NOUN
easat-8173	174	13	and	and	CCONJ
easat-8173	174	14	esg	esg	NOUN
easat-8173	174	15	disclosure	disclosure	NOUN
easat-8173	174	16	,	,	PUNCT
easat-8173	174	17	ultimately	ultimately	ADV
easat-8173	174	18	enhancing	enhance	VERB
easat-8173	174	19	firm	firm	ADJ
easat-8173	174	20	value	value	NOUN
easat-8173	174	21	.	.	PUNCT
easat-8173	175	1	moreover	moreover	ADV
easat-8173	175	2	,	,	PUNCT
easat-8173	175	3	firm	firm	ADJ
easat-8173	175	4	value	value	NOUN
easat-8173	175	5	may	may	AUX
easat-8173	175	6	also	also	ADV
easat-8173	175	7	influence	influence	VERB
easat-8173	175	8	the	the	DET
easat-8173	175	9	audit	audit	NOUN
easat-8173	175	10	opinion	opinion	NOUN
easat-8173	175	11	issued	issue	VERB
easat-8173	175	12	by	by	ADP
easat-8173	175	13	auditors	auditor	NOUN
easat-8173	175	14	.	.	PUNCT
easat-8173	176	1	companies	company	NOUN
easat-8173	176	2	with	with	ADP
easat-8173	176	3	high	high	ADJ
easat-8173	176	4	market	market	NOUN
easat-8173	176	5	value	value	NOUN
easat-8173	176	6	are	be	AUX
easat-8173	176	7	often	often	ADV
easat-8173	176	8	associated	associate	VERB
easat-8173	176	9	with	with	ADP
easat-8173	176	10	strong	strong	ADJ
easat-8173	176	11	performance	performance	NOUN
easat-8173	176	12	and	and	CCONJ
easat-8173	176	13	favorable	favorable	ADJ
easat-8173	176	14	prospects	prospect	NOUN
easat-8173	176	15	,	,	PUNCT
easat-8173	176	16	thereby	thereby	ADV
easat-8173	176	17	increasing	increase	VERB
easat-8173	176	18	auditors	auditor	NOUN
easat-8173	176	19	’	’	PART
easat-8173	176	20	confidence	confidence	NOUN
easat-8173	176	21	in	in	ADP
easat-8173	176	22	the	the	DET
easat-8173	176	23	entity	entity	NOUN
easat-8173	176	24	’s	’s	PART
easat-8173	176	25	going	go	VERB
easat-8173	176	26	concern	concern	NOUN
easat-8173	176	27	status	status	NOUN
easat-8173	176	28	.	.	PUNCT
easat-8173	177	1	conversely	conversely	ADV
easat-8173	177	2	,	,	PUNCT
easat-8173	177	3	a	a	DET
easat-8173	177	4	significant	significant	ADJ
easat-8173	177	5	decline	decline	NOUN
easat-8173	177	6	in	in	ADP
easat-8173	177	7	firm	firm	ADJ
easat-8173	177	8	value	value	NOUN
easat-8173	177	9	may	may	AUX
easat-8173	177	10	serve	serve	VERB
easat-8173	177	11	as	as	ADP
easat-8173	177	12	an	an	DET
easat-8173	177	13	early	early	ADJ
easat-8173	177	14	indicator	indicator	NOUN
easat-8173	177	15	of	of	ADP
easat-8173	177	16	going	go	VERB
easat-8173	177	17	concern	concern	NOUN
easat-8173	177	18	risk	risk	NOUN
easat-8173	177	19	,	,	PUNCT
easat-8173	177	20	increasing	increase	VERB
easat-8173	177	21	the	the	DET
easat-8173	177	22	likelihood	likelihood	NOUN
easat-8173	177	23	of	of	ADP
easat-8173	177	24	a	a	DET
easat-8173	177	25	modified	modify	VERB
easat-8173	177	26	audit	audit	NOUN
easat-8173	177	27	opinion	opinion	NOUN
easat-8173	177	28	.	.	PUNCT
easat-8173	178	1	therefore	therefore	ADV
easat-8173	178	2	,	,	PUNCT
easat-8173	178	3	firm	firm	ADJ
easat-8173	178	4	value	value	NOUN
easat-8173	178	5	can	can	AUX
easat-8173	178	6	act	act	VERB
easat-8173	178	7	as	as	ADP
easat-8173	178	8	a	a	DET
easat-8173	178	9	mediating	mediate	VERB
easat-8173	178	10	variable	variable	NOUN
easat-8173	178	11	that	that	PRON
easat-8173	178	12	links	link	VERB
easat-8173	178	13	the	the	DET
easat-8173	178	14	effects	effect	NOUN
easat-8173	178	15	of	of	ADP
easat-8173	178	16	audit	audit	NOUN
easat-8173	178	17	quality	quality	NOUN
easat-8173	178	18	and	and	CCONJ
easat-8173	178	19	sustainability	sustainability	NOUN
easat-8173	178	20	disclosure	disclosure	NOUN
easat-8173	178	21	to	to	PART
easat-8173	178	22	audit	audit	VERB
easat-8173	178	23	opinion	opinion	NOUN
easat-8173	178	24	.	.	PUNCT
easat-8173	179	1	hypothesis	hypothesis	NOUN
easat-8173	179	2	6	6	NUM
easat-8173	179	3	(	(	PUNCT
easat-8173	179	4	h6	h6	NOUN
easat-8173	179	5	):	):	PUNCT
easat-8173	179	6	audit	audit	NOUN
easat-8173	179	7	quality	quality	NOUN
easat-8173	179	8	has	have	VERB
easat-8173	179	9	a	a	DET
easat-8173	179	10	positive	positive	ADJ
easat-8173	179	11	effect	effect	NOUN
easat-8173	179	12	on	on	ADP
easat-8173	179	13	firm	firm	ADJ
easat-8173	179	14	value	value	NOUN
easat-8173	179	15	.	.	PUNCT
easat-8173	180	1	hypothesis	hypothesis	NOUN
easat-8173	180	2	7	7	NUM
easat-8173	180	3	(	(	PUNCT
easat-8173	180	4	h7	h7	PROPN
easat-8173	180	5	):	):	PUNCT
easat-8173	180	6	sustainability	sustainability	NOUN
easat-8173	180	7	disclosure	disclosure	NOUN
easat-8173	180	8	has	have	VERB
easat-8173	180	9	a	a	DET
easat-8173	180	10	positive	positive	ADJ
easat-8173	180	11	effect	effect	NOUN
easat-8173	180	12	on	on	ADP
easat-8173	180	13	firm	firm	ADJ
easat-8173	180	14	value	value	NOUN
easat-8173	180	15	.	.	PUNCT
easat-8173	181	1	hypothesis	hypothesis	NOUN
easat-8173	181	2	8	8	NUM
easat-8173	181	3	(	(	PUNCT
easat-8173	181	4	h8	h8	NOUN
easat-8173	181	5	):	):	PUNCT
easat-8173	181	6	firm	firm	ADJ
easat-8173	181	7	value	value	NOUN
easat-8173	181	8	has	have	VERB
easat-8173	181	9	a	a	DET
easat-8173	181	10	positive	positive	ADJ
easat-8173	181	11	effect	effect	NOUN
easat-8173	181	12	on	on	ADP
easat-8173	181	13	audit	audit	NOUN
easat-8173	181	14	opinion	opinion	NOUN
easat-8173	181	15	.	.	PUNCT
easat-8173	182	1	3	3	X
easat-8173	182	2	.	.	X
easat-8173	182	3	research	research	NOUN
easat-8173	182	4	methodology	methodology	NOUN
easat-8173	182	5	3.1	3.1	NUM
easat-8173	182	6	.	.	PUNCT
easat-8173	182	7	research	research	NOUN
easat-8173	182	8	design	design	NOUN
easat-8173	182	9	and	and	CCONJ
easat-8173	182	10	approach	approach	VERB
easat-8173	182	11	this	this	DET
easat-8173	182	12	study	study	NOUN
easat-8173	182	13	employs	employ	VERB
easat-8173	182	14	a	a	DET
easat-8173	182	15	quantitative	quantitative	ADJ
easat-8173	182	16	explanatory	explanatory	ADJ
easat-8173	182	17	approach	approach	NOUN
easat-8173	182	18	to	to	PART
easat-8173	182	19	examine	examine	VERB
easat-8173	182	20	the	the	DET
easat-8173	182	21	causal	causal	ADJ
easat-8173	182	22	relationships	relationship	NOUN
easat-8173	182	23	among	among	ADP
easat-8173	182	24	audit	audit	NOUN
easat-8173	182	25	quality	quality	NOUN
easat-8173	182	26	,	,	PUNCT
easat-8173	182	27	sustainability	sustainability	NOUN
easat-8173	182	28	disclosure	disclosure	NOUN
easat-8173	182	29	,	,	PUNCT
easat-8173	182	30	financial	financial	ADJ
easat-8173	182	31	risk	risk	NOUN
easat-8173	182	32	,	,	PUNCT
easat-8173	182	33	firm	firm	ADJ
easat-8173	182	34	value	value	NOUN
easat-8173	182	35	,	,	PUNCT
easat-8173	182	36	and	and	CCONJ
easat-8173	182	37	audit	audit	NOUN
easat-8173	182	38	opinion	opinion	NOUN
easat-8173	182	39	.	.	PUNCT
easat-8173	183	1	the	the	DET
easat-8173	183	2	study	study	NOUN
easat-8173	183	3	is	be	AUX
easat-8173	183	4	hypothesis	hypothesis	NOUN
easat-8173	183	5	-	-	PUNCT
easat-8173	183	6	testing	testing	NOUN
easat-8173	183	7	in	in	ADP
easat-8173	183	8	nature	nature	NOUN
easat-8173	183	9	and	and	CCONJ
easat-8173	183	10	aims	aim	VERB
easat-8173	183	11	to	to	PART
easat-8173	183	12	identify	identify	VERB
easat-8173	183	13	both	both	CCONJ
easat-8173	183	14	direct	direct	ADJ
easat-8173	183	15	and	and	CCONJ
easat-8173	183	16	indirect	indirect	ADJ
easat-8173	183	17	effects	effect	NOUN
easat-8173	183	18	of	of	ADP
easat-8173	183	19	independent	independent	ADJ
easat-8173	183	20	variables	variable	NOUN
easat-8173	183	21	on	on	ADP
easat-8173	183	22	the	the	DET
easat-8173	183	23	dependent	dependent	ADJ
easat-8173	183	24	variable	variable	NOUN
easat-8173	183	25	through	through	ADP
easat-8173	183	26	mediating	mediate	VERB
easat-8173	183	27	variables	variable	NOUN
easat-8173	183	28	.	.	PUNCT
easat-8173	184	1	the	the	DET
easat-8173	184	2	pls	pls	PROPN
easat-8173	184	3	-	-	PUNCT
easat-8173	184	4	sem	sem	NOUN
easat-8173	184	5	method	method	NOUN
easat-8173	184	6	is	be	AUX
easat-8173	184	7	particularly	particularly	ADV
easat-8173	184	8	appropriate	appropriate	ADJ
easat-8173	184	9	for	for	ADP
easat-8173	184	10	this	this	DET
easat-8173	184	11	study	study	NOUN
easat-8173	184	12	due	due	ADP
easat-8173	184	13	to	to	ADP
easat-8173	184	14	the	the	DET
easat-8173	184	15	relatively	relatively	ADV
easat-8173	184	16	small	small	ADJ
easat-8173	184	17	sample	sample	NOUN
easat-8173	184	18	size	size	NOUN
easat-8173	184	19	and	and	CCONJ
easat-8173	184	20	the	the	DET
easat-8173	184	21	exploratory	exploratory	ADJ
easat-8173	184	22	nature	nature	NOUN
easat-8173	184	23	of	of	ADP
easat-8173	184	24	the	the	DET
easat-8173	184	25	research	research	NOUN
easat-8173	184	26	model	model	NOUN
easat-8173	184	27	,	,	PUNCT
easat-8173	184	28	which	which	PRON
easat-8173	184	29	involves	involve	VERB
easat-8173	184	30	multiple	multiple	ADJ
easat-8173	184	31	mediation	mediation	NOUN
easat-8173	184	32	paths	path	NOUN
easat-8173	184	33	.	.	PUNCT
easat-8173	185	1	3.2	3.2	NUM
easat-8173	185	2	.	.	PUNCT
easat-8173	185	3	population	population	NOUN
easat-8173	185	4	and	and	CCONJ
easat-8173	185	5	sample	sample	VERB
easat-8173	185	6	the	the	DET
easat-8173	185	7	population	population	NOUN
easat-8173	185	8	of	of	ADP
easat-8173	185	9	this	this	DET
easat-8173	185	10	study	study	NOUN
easat-8173	185	11	consists	consist	VERB
easat-8173	185	12	of	of	ADP
easat-8173	185	13	all	all	DET
easat-8173	185	14	non	non	ADJ
easat-8173	185	15	-	-	ADJ
easat-8173	185	16	bank	bank	ADJ
easat-8173	185	17	state	state	NOUN
easat-8173	185	18	-	-	PUNCT
easat-8173	185	19	owned	own	VERB
easat-8173	185	20	enterprises	enterprise	NOUN
easat-8173	185	21	(	(	PUNCT
easat-8173	185	22	soes	soe	NOUN
easat-8173	185	23	)	)	PUNCT
easat-8173	185	24	listed	list	VERB
easat-8173	185	25	on	on	ADP
easat-8173	185	26	the	the	DET
easat-8173	185	27	indonesia	indonesia	PROPN
easat-8173	185	28	stock	stock	PROPN
easat-8173	185	29	exchange	exchange	PROPN
easat-8173	185	30	(	(	PUNCT
easat-8173	185	31	idx	idx	PROPN
easat-8173	185	32	)	)	PUNCT
easat-8173	185	33	during	during	ADP
easat-8173	185	34	the	the	DET
easat-8173	185	35	period	period	NOUN
easat-8173	185	36	2019	2019	NUM
easat-8173	185	37	to	to	ADP
easat-8173	185	38	2023	2023	NUM
easat-8173	185	39	.	.	PUNCT
easat-8173	186	1	the	the	DET
easat-8173	186	2	focus	focus	NOUN
easat-8173	186	3	on	on	ADP
easat-8173	186	4	non	non	ADJ
easat-8173	186	5	-	-	ADJ
easat-8173	186	6	bank	bank	ADJ
easat-8173	186	7	soes	soe	NOUN
easat-8173	186	8	is	be	AUX
easat-8173	186	9	due	due	ADJ
easat-8173	186	10	to	to	ADP
easat-8173	186	11	their	their	PRON
easat-8173	186	12	distinct	distinct	ADJ
easat-8173	186	13	characteristics	characteristic	NOUN
easat-8173	186	14	in	in	ADP
easat-8173	186	15	terms	term	NOUN
easat-8173	186	16	of	of	ADP
easat-8173	186	17	governance	governance	NOUN
easat-8173	186	18	structures	structure	NOUN
easat-8173	186	19	,	,	PUNCT
easat-8173	186	20	ownership	ownership	NOUN
easat-8173	186	21	models	model	NOUN
easat-8173	186	22	,	,	PUNCT
easat-8173	186	23	and	and	CCONJ
easat-8173	186	24	reporting	report	VERB
easat-8173	186	25	transparency	transparency	NOUN
easat-8173	186	26	obligations	obligation	NOUN
easat-8173	186	27	,	,	PUNCT
easat-8173	186	28	which	which	PRON
easat-8173	186	29	differ	differ	VERB
easat-8173	186	30	significantly	significantly	ADV
easat-8173	186	31	from	from	ADP
easat-8173	186	32	those	those	PRON
easat-8173	186	33	of	of	ADP
easat-8173	186	34	soes	soe	NOUN
easat-8173	186	35	in	in	ADP
easat-8173	186	36	the	the	DET
easat-8173	186	37	financial	financial	ADJ
easat-8173	186	38	sector	sector	NOUN
easat-8173	186	39	,	,	PUNCT
easat-8173	186	40	such	such	ADJ
easat-8173	186	41	as	as	ADP
easat-8173	186	42	banks	bank	NOUN
easat-8173	186	43	and	and	CCONJ
easat-8173	186	44	insurance	insurance	NOUN
easat-8173	186	45	companies	company	NOUN
easat-8173	186	46	.	.	PUNCT
easat-8173	187	1	the	the	DET
easat-8173	187	2	sample	sample	NOUN
easat-8173	187	3	was	be	AUX
easat-8173	187	4	selected	select	VERB
easat-8173	187	5	using	use	VERB
easat-8173	187	6	a	a	DET
easat-8173	187	7	purposive	purposive	ADJ
easat-8173	187	8	sampling	sampling	NOUN
easat-8173	187	9	technique	technique	NOUN
easat-8173	187	10	,	,	PUNCT
easat-8173	187	11	based	base	VERB
easat-8173	187	12	on	on	ADP
easat-8173	187	13	the	the	DET
easat-8173	187	14	following	follow	VERB
easat-8173	187	15	criteria	criterion	NOUN
easat-8173	187	16	:	:	PUNCT
easat-8173	188	1	1	1	X
easat-8173	188	2	.	.	PUNCT
easat-8173	188	3	the	the	DET
easat-8173	188	4	company	company	NOUN
easat-8173	188	5	is	be	AUX
easat-8173	188	6	a	a	DET
easat-8173	188	7	non	non	ADJ
easat-8173	188	8	-	-	ADJ
easat-8173	188	9	bank	bank	ADJ
easat-8173	188	10	soe	soe	PROPN
easat-8173	188	11	that	that	PRON
easat-8173	188	12	was	be	AUX
easat-8173	188	13	consistently	consistently	ADV
easat-8173	188	14	listed	list	VERB
easat-8173	188	15	on	on	ADP
easat-8173	188	16	the	the	DET
easat-8173	188	17	idx	idx	NOUN
easat-8173	188	18	during	during	ADP
easat-8173	188	19	the	the	DET
easat-8173	188	20	2019–2023	2019–2023	NUM
easat-8173	188	21	period	period	NOUN
easat-8173	188	22	;	;	PUNCT
easat-8173	188	23	2	2	X
easat-8173	188	24	.	.	X
easat-8173	189	1	the	the	DET
easat-8173	189	2	company	company	NOUN
easat-8173	189	3	publishes	publish	VERB
easat-8173	189	4	both	both	DET
easat-8173	189	5	annual	annual	ADJ
easat-8173	189	6	reports	report	NOUN
easat-8173	189	7	and	and	CCONJ
easat-8173	189	8	sustainability	sustainability	NOUN
easat-8173	189	9	reports	report	NOUN
easat-8173	189	10	(	(	PUNCT
easat-8173	189	11	stand	stand	VERB
easat-8173	189	12	-	-	PUNCT
easat-8173	189	13	alone	alone	ADJ
easat-8173	189	14	or	or	CCONJ
easat-8173	189	15	integrated	integrate	VERB
easat-8173	189	16	)	)	PUNCT
easat-8173	189	17	;	;	PUNCT
easat-8173	189	18	1457	1457	NUM
easat-8173	189	19	edelweiss	edelweiss	PROPN
easat-8173	189	20	applied	apply	VERB
easat-8173	189	21	science	science	NOUN
easat-8173	189	22	and	and	CCONJ
easat-8173	189	23	technology	technology	NOUN
easat-8173	189	24	issn	issn	PROPN
easat-8173	189	25	:	:	PUNCT
easat-8173	189	26	2576	2576	NUM
easat-8173	189	27	-	-	SYM
easat-8173	189	28	8484	8484	NUM
easat-8173	189	29	vol	vol	NOUN
easat-8173	189	30	.	.	PROPN
easat-8173	190	1	9	9	NUM
easat-8173	190	2	,	,	PUNCT
easat-8173	190	3	no	no	INTJ
easat-8173	190	4	.	.	NOUN
easat-8173	191	1	6	6	NUM
easat-8173	191	2	:	:	SYM
easat-8173	191	3	1451	1451	NUM
easat-8173	191	4	-	-	SYM
easat-8173	191	5	1464	1464	NUM
easat-8173	191	6	,	,	PUNCT
easat-8173	191	7	2025	2025	NUM
easat-8173	191	8	doi	doi	NOUN
easat-8173	191	9	:	:	PUNCT
easat-8173	191	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	191	11	©	©	PROPN
easat-8173	191	12	2025	2025	NUM
easat-8173	191	13	by	by	ADP
easat-8173	191	14	the	the	DET
easat-8173	191	15	authors	author	NOUN
easat-8173	191	16	;	;	PUNCT
easat-8173	191	17	licensee	licensee	PROPN
easat-8173	191	18	learning	learning	NOUN
easat-8173	191	19	gate	gate	NOUN
easat-8173	191	20	3	3	NUM
easat-8173	191	21	.	.	PUNCT
easat-8173	191	22	complete	complete	ADJ
easat-8173	191	23	data	datum	NOUN
easat-8173	191	24	are	be	AUX
easat-8173	191	25	available	available	ADJ
easat-8173	191	26	for	for	ADP
easat-8173	191	27	all	all	DET
easat-8173	191	28	variables	variable	NOUN
easat-8173	191	29	examined	examine	VERB
easat-8173	191	30	in	in	ADP
easat-8173	191	31	this	this	DET
easat-8173	191	32	study	study	NOUN
easat-8173	191	33	,	,	PUNCT
easat-8173	191	34	including	include	VERB
easat-8173	191	35	audit	audit	NOUN
easat-8173	191	36	opinion	opinion	NOUN
easat-8173	191	37	,	,	PUNCT
easat-8173	191	38	auditor	auditor	NOUN
easat-8173	191	39	reputation	reputation	NOUN
easat-8173	191	40	,	,	PUNCT
easat-8173	191	41	sustainability	sustainability	NOUN
easat-8173	191	42	disclosure	disclosure	NOUN
easat-8173	191	43	,	,	PUNCT
easat-8173	191	44	financial	financial	ADJ
easat-8173	191	45	risk	risk	NOUN
easat-8173	191	46	,	,	PUNCT
easat-8173	191	47	and	and	CCONJ
easat-8173	191	48	firm	firm	ADJ
easat-8173	191	49	value	value	NOUN
easat-8173	191	50	.	.	PUNCT
easat-8173	192	1	based	base	VERB
easat-8173	192	2	on	on	ADP
easat-8173	192	3	these	these	DET
easat-8173	192	4	criteria	criterion	NOUN
easat-8173	192	5	,	,	PUNCT
easat-8173	192	6	a	a	DET
easat-8173	192	7	total	total	NOUN
easat-8173	192	8	of	of	ADP
easat-8173	192	9	20	20	NUM
easat-8173	192	10	companies	company	NOUN
easat-8173	192	11	were	be	AUX
easat-8173	192	12	selected	select	VERB
easat-8173	192	13	as	as	ADP
easat-8173	192	14	the	the	DET
easat-8173	192	15	research	research	NOUN
easat-8173	192	16	sample	sample	NOUN
easat-8173	192	17	.	.	PUNCT
easat-8173	193	1	using	use	VERB
easat-8173	193	2	annual	annual	ADJ
easat-8173	193	3	data	datum	NOUN
easat-8173	193	4	over	over	ADP
easat-8173	193	5	five	five	NUM
easat-8173	193	6	observation	observation	NOUN
easat-8173	193	7	years	year	NOUN
easat-8173	193	8	(	(	PUNCT
easat-8173	193	9	2019–2023	2019–2023	NUM
easat-8173	193	10	)	)	PUNCT
easat-8173	193	11	,	,	PUNCT
easat-8173	193	12	the	the	DET
easat-8173	193	13	study	study	NOUN
easat-8173	193	14	comprises	comprise	VERB
easat-8173	193	15	100	100	NUM
easat-8173	193	16	observations	observation	NOUN
easat-8173	193	17	(	(	PUNCT
easat-8173	193	18	20	20	NUM
easat-8173	193	19	companies	company	NOUN
easat-8173	193	20	×	×	VERB
easat-8173	193	21	5	5	NUM
easat-8173	193	22	years	year	NOUN
easat-8173	193	23	)	)	PUNCT
easat-8173	193	24	,	,	PUNCT
easat-8173	193	25	which	which	PRON
easat-8173	193	26	are	be	AUX
easat-8173	193	27	analyzed	analyze	VERB
easat-8173	193	28	as	as	ADP
easat-8173	193	29	panel	panel	NOUN
easat-8173	193	30	data	datum	NOUN
easat-8173	193	31	.	.	PUNCT
easat-8173	194	1	3.3	3.3	NUM
easat-8173	194	2	.	.	PUNCT
easat-8173	194	3	definition	definition	NOUN
easat-8173	194	4	and	and	CCONJ
easat-8173	194	5	measurement	measurement	NOUN
easat-8173	194	6	of	of	ADP
easat-8173	194	7	variables	variable	NOUN
easat-8173	194	8	this	this	DET
easat-8173	194	9	study	study	NOUN
easat-8173	194	10	involves	involve	VERB
easat-8173	194	11	five	five	NUM
easat-8173	194	12	main	main	ADJ
easat-8173	194	13	variables	variable	NOUN
easat-8173	194	14	:	:	PUNCT
easat-8173	194	15	audit	audit	NOUN
easat-8173	194	16	quality	quality	NOUN
easat-8173	194	17	(	(	PUNCT
easat-8173	194	18	x₁	x₁	PROPN
easat-8173	194	19	)	)	PUNCT
easat-8173	194	20	,	,	PUNCT
easat-8173	194	21	sustainability	sustainability	NOUN
easat-8173	194	22	disclosure	disclosure	NOUN
easat-8173	194	23	(	(	PUNCT
easat-8173	194	24	x₂	x₂	NOUN
easat-8173	194	25	)	)	PUNCT
easat-8173	194	26	,	,	PUNCT
easat-8173	194	27	financial	financial	ADJ
easat-8173	194	28	risk	risk	NOUN
easat-8173	194	29	(	(	PUNCT
easat-8173	194	30	z₁	z₁	NOUN
easat-8173	194	31	)	)	PUNCT
easat-8173	194	32	,	,	PUNCT
easat-8173	194	33	firm	firm	ADJ
easat-8173	194	34	value	value	NOUN
easat-8173	194	35	(	(	PUNCT
easat-8173	194	36	z₂	z₂	PROPN
easat-8173	194	37	)	)	PUNCT
easat-8173	194	38	,	,	PUNCT
easat-8173	194	39	and	and	CCONJ
easat-8173	194	40	audit	audit	NOUN
easat-8173	194	41	opinion	opinion	NOUN
easat-8173	194	42	(	(	PUNCT
easat-8173	194	43	y	y	NOUN
easat-8173	194	44	)	)	PUNCT
easat-8173	194	45	.	.	PUNCT
easat-8173	195	1	the	the	DET
easat-8173	195	2	operational	operational	ADJ
easat-8173	195	3	definitions	definition	NOUN
easat-8173	195	4	and	and	CCONJ
easat-8173	195	5	measurement	measurement	NOUN
easat-8173	195	6	methods	method	NOUN
easat-8173	195	7	for	for	ADP
easat-8173	195	8	each	each	DET
easat-8173	195	9	variable	variable	NOUN
easat-8173	195	10	are	be	AUX
easat-8173	195	11	described	describe	VERB
easat-8173	195	12	as	as	SCONJ
easat-8173	195	13	follows	follow	VERB
easat-8173	195	14	:	:	PUNCT
easat-8173	195	15	1	1	X
easat-8173	195	16	.	.	X
easat-8173	195	17	audit	audit	NOUN
easat-8173	195	18	quality	quality	NOUN
easat-8173	195	19	(	(	PUNCT
easat-8173	195	20	x₁	x₁	PROPN
easat-8173	195	21	)	)	PUNCT
easat-8173	195	22	audit	audit	NOUN
easat-8173	195	23	quality	quality	NOUN
easat-8173	195	24	is	be	AUX
easat-8173	195	25	defined	define	VERB
easat-8173	195	26	as	as	ADP
easat-8173	195	27	the	the	DET
easat-8173	195	28	auditor	auditor	NOUN
easat-8173	195	29	’s	’s	PART
easat-8173	195	30	ability	ability	NOUN
easat-8173	195	31	to	to	PART
easat-8173	195	32	detect	detect	VERB
easat-8173	195	33	and	and	CCONJ
easat-8173	195	34	report	report	VERB
easat-8173	195	35	material	material	NOUN
easat-8173	195	36	misstatements	misstatement	NOUN
easat-8173	195	37	in	in	ADP
easat-8173	195	38	financial	financial	ADJ
easat-8173	195	39	statements	statement	NOUN
easat-8173	195	40	(	(	PUNCT
easat-8173	195	41	deangelo	deangelo	PROPN
easat-8173	195	42	,	,	PUNCT
easat-8173	195	43	1981	1981	NUM
easat-8173	195	44	)	)	PUNCT
easat-8173	195	45	.	.	PUNCT
easat-8173	196	1	in	in	ADP
easat-8173	196	2	this	this	DET
easat-8173	196	3	study	study	NOUN
easat-8173	196	4	,	,	PUNCT
easat-8173	196	5	audit	audit	NOUN
easat-8173	196	6	quality	quality	NOUN
easat-8173	196	7	is	be	AUX
easat-8173	196	8	measured	measure	VERB
easat-8173	196	9	based	base	VERB
easat-8173	196	10	on	on	ADP
easat-8173	196	11	the	the	DET
easat-8173	196	12	reputation	reputation	NOUN
easat-8173	196	13	of	of	ADP
easat-8173	196	14	the	the	DET
easat-8173	196	15	public	public	ADJ
easat-8173	196	16	accounting	accounting	NOUN
easat-8173	196	17	firm	firm	NOUN
easat-8173	196	18	(	(	PUNCT
easat-8173	196	19	paf	paf	PROPN
easat-8173	196	20	)	)	PUNCT
easat-8173	196	21	,	,	PUNCT
easat-8173	196	22	using	use	VERB
easat-8173	196	23	a	a	DET
easat-8173	196	24	dummy	dummy	ADJ
easat-8173	196	25	variable	variable	NOUN
easat-8173	196	26	:	:	PUNCT
easat-8173	196	27	code	code	NOUN
easat-8173	196	28	1	1	NUM
easat-8173	196	29	if	if	SCONJ
easat-8173	196	30	the	the	DET
easat-8173	196	31	company	company	NOUN
easat-8173	196	32	is	be	AUX
easat-8173	196	33	audited	audit	VERB
easat-8173	196	34	by	by	ADP
easat-8173	196	35	a	a	DET
easat-8173	196	36	big	big	ADJ
easat-8173	196	37	four	four	NUM
easat-8173	196	38	firm	firm	NOUN
easat-8173	196	39	,	,	PUNCT
easat-8173	196	40	and	and	CCONJ
easat-8173	196	41	code	code	NOUN
easat-8173	196	42	0	0	PUNCT
easat-8173	197	1	if	if	SCONJ
easat-8173	197	2	audited	audit	VERB
easat-8173	197	3	by	by	ADP
easat-8173	197	4	a	a	DET
easat-8173	197	5	non	non	ADJ
easat-8173	197	6	-	-	ADJ
easat-8173	197	7	big	big	ADJ
easat-8173	197	8	four	four	NUM
easat-8173	197	9	firm	firm	NOUN
easat-8173	197	10	.	.	PUNCT
easat-8173	198	1	this	this	DET
easat-8173	198	2	approach	approach	NOUN
easat-8173	198	3	is	be	AUX
easat-8173	198	4	commonly	commonly	ADV
easat-8173	198	5	used	use	VERB
easat-8173	198	6	to	to	PART
easat-8173	198	7	represent	represent	VERB
easat-8173	198	8	auditor	auditor	NOUN
easat-8173	198	9	independence	independence	NOUN
easat-8173	198	10	,	,	PUNCT
easat-8173	198	11	competence	competence	NOUN
easat-8173	198	12	,	,	PUNCT
easat-8173	198	13	and	and	CCONJ
easat-8173	198	14	objectivity	objectivity	NOUN
easat-8173	199	1	[	[	X
easat-8173	199	2	16	16	NUM
easat-8173	199	3	]	]	PUNCT
easat-8173	199	4	.	.	PUNCT
easat-8173	200	1	2	2	X
easat-8173	200	2	.	.	X
easat-8173	200	3	sustainability	sustainability	NOUN
easat-8173	200	4	disclosure	disclosure	NOUN
easat-8173	200	5	(	(	PUNCT
easat-8173	200	6	x₂	x₂	ADJ
easat-8173	200	7	)	)	PUNCT
easat-8173	200	8	sustainability	sustainability	NOUN
easat-8173	200	9	disclosure	disclosure	NOUN
easat-8173	200	10	refers	refer	VERB
easat-8173	200	11	to	to	ADP
easat-8173	200	12	the	the	DET
easat-8173	200	13	extent	extent	NOUN
easat-8173	200	14	to	to	PART
easat-8173	200	15	which	which	PRON
easat-8173	200	16	a	a	DET
easat-8173	200	17	company	company	NOUN
easat-8173	200	18	reports	report	VERB
easat-8173	200	19	information	information	NOUN
easat-8173	200	20	on	on	ADP
easat-8173	200	21	its	its	PRON
easat-8173	200	22	environmental	environmental	ADJ
easat-8173	200	23	,	,	PUNCT
easat-8173	200	24	social	social	ADJ
easat-8173	200	25	,	,	PUNCT
easat-8173	200	26	and	and	CCONJ
easat-8173	200	27	governance	governance	NOUN
easat-8173	200	28	(	(	PUNCT
easat-8173	200	29	esg	esg	NOUN
easat-8173	200	30	)	)	PUNCT
easat-8173	200	31	performance	performance	NOUN
easat-8173	200	32	.	.	PUNCT
easat-8173	201	1	it	it	PRON
easat-8173	201	2	is	be	AUX
easat-8173	201	3	assessed	assess	VERB
easat-8173	201	4	using	use	VERB
easat-8173	201	5	an	an	DET
easat-8173	201	6	index	index	NOUN
easat-8173	201	7	based	base	VERB
easat-8173	201	8	on	on	ADP
easat-8173	201	9	the	the	DET
easat-8173	201	10	global	global	ADJ
easat-8173	201	11	reporting	reporting	NOUN
easat-8173	201	12	initiative	initiative	NOUN
easat-8173	201	13	(	(	PUNCT
easat-8173	201	14	gri	gri	NOUN
easat-8173	201	15	)	)	PUNCT
easat-8173	201	16	standards	standard	NOUN
easat-8173	201	17	by	by	ADP
easat-8173	201	18	calculating	calculate	VERB
easat-8173	201	19	the	the	DET
easat-8173	201	20	ratio	ratio	NOUN
easat-8173	201	21	of	of	ADP
easat-8173	201	22	disclosed	disclose	VERB
easat-8173	201	23	items	item	NOUN
easat-8173	201	24	to	to	ADP
easat-8173	201	25	the	the	DET
easat-8173	201	26	total	total	ADJ
easat-8173	201	27	number	number	NOUN
easat-8173	201	28	of	of	ADP
easat-8173	201	29	gri	gri	NOUN
easat-8173	201	30	-	-	PUNCT
easat-8173	201	31	recommended	recommend	VERB
easat-8173	201	32	items	item	NOUN
easat-8173	201	33	[	[	X
easat-8173	201	34	24	24	NUM
easat-8173	201	35	]	]	PUNCT
easat-8173	201	36	.	.	PUNCT
easat-8173	202	1	this	this	DET
easat-8173	202	2	measurement	measurement	NOUN
easat-8173	202	3	is	be	AUX
easat-8173	202	4	widely	widely	ADV
easat-8173	202	5	used	use	VERB
easat-8173	202	6	in	in	ADP
easat-8173	202	7	studies	study	NOUN
easat-8173	202	8	examining	examine	VERB
easat-8173	202	9	the	the	DET
easat-8173	202	10	credibility	credibility	NOUN
easat-8173	202	11	and	and	CCONJ
easat-8173	202	12	transparency	transparency	NOUN
easat-8173	202	13	of	of	ADP
easat-8173	202	14	sustainability	sustainability	NOUN
easat-8173	202	15	reports	report	NOUN
easat-8173	202	16	[	[	X
easat-8173	202	17	25	25	NUM
easat-8173	202	18	]	]	PUNCT
easat-8173	202	19	.	.	PUNCT
easat-8173	203	1	3	3	X
easat-8173	203	2	.	.	X
easat-8173	203	3	financial	financial	ADJ
easat-8173	203	4	risk	risk	NOUN
easat-8173	203	5	(	(	PUNCT
easat-8173	203	6	z₁	z₁	NOUN
easat-8173	203	7	)	)	PUNCT
easat-8173	203	8	financial	financial	ADJ
easat-8173	203	9	risk	risk	NOUN
easat-8173	203	10	reflects	reflect	VERB
easat-8173	203	11	a	a	DET
easat-8173	203	12	firm	firm	NOUN
easat-8173	203	13	’s	’s	PART
easat-8173	203	14	capacity	capacity	NOUN
easat-8173	203	15	to	to	PART
easat-8173	203	16	meet	meet	VERB
easat-8173	203	17	its	its	PRON
easat-8173	203	18	shortand	shortand	NOUN
easat-8173	203	19	long	long	ADJ
easat-8173	203	20	-	-	PUNCT
easat-8173	203	21	term	term	NOUN
easat-8173	203	22	financial	financial	ADJ
easat-8173	203	23	obligations	obligation	NOUN
easat-8173	203	24	.	.	PUNCT
easat-8173	204	1	it	it	PRON
easat-8173	204	2	is	be	AUX
easat-8173	204	3	measured	measure	VERB
easat-8173	204	4	using	use	VERB
easat-8173	204	5	the	the	DET
easat-8173	204	6	debt	debt	NOUN
easat-8173	204	7	to	to	ADP
easat-8173	204	8	equity	equity	NOUN
easat-8173	204	9	ratio	ratio	NOUN
easat-8173	204	10	(	(	PUNCT
easat-8173	204	11	der	der	NOUN
easat-8173	204	12	)	)	PUNCT
easat-8173	204	13	,	,	PUNCT
easat-8173	204	14	which	which	PRON
easat-8173	204	15	is	be	AUX
easat-8173	204	16	the	the	DET
easat-8173	204	17	ratio	ratio	NOUN
easat-8173	204	18	of	of	ADP
easat-8173	204	19	total	total	ADJ
easat-8173	204	20	liabilities	liability	NOUN
easat-8173	204	21	to	to	PART
easat-8173	204	22	total	total	VERB
easat-8173	204	23	equity	equity	NOUN
easat-8173	204	24	.	.	PUNCT
easat-8173	205	1	der	der	NOUN
easat-8173	205	2	is	be	AUX
easat-8173	205	3	frequently	frequently	ADV
easat-8173	205	4	used	use	VERB
easat-8173	205	5	in	in	ADP
easat-8173	205	6	prior	prior	ADJ
easat-8173	205	7	studies	study	NOUN
easat-8173	205	8	as	as	ADP
easat-8173	205	9	an	an	DET
easat-8173	205	10	indicator	indicator	NOUN
easat-8173	205	11	of	of	ADP
easat-8173	205	12	financial	financial	ADJ
easat-8173	205	13	pressure	pressure	NOUN
easat-8173	205	14	and	and	CCONJ
easat-8173	205	15	going	go	VERB
easat-8173	205	16	concern	concern	NOUN
easat-8173	205	17	risk	risk	NOUN
easat-8173	205	18	[	[	X
easat-8173	205	19	9	9	NUM
easat-8173	205	20	,	,	PUNCT
easat-8173	205	21	21	21	NUM
easat-8173	205	22	]	]	PUNCT
easat-8173	205	23	.	.	PUNCT
easat-8173	206	1	4	4	X
easat-8173	206	2	.	.	X
easat-8173	206	3	firm	firm	ADJ
easat-8173	206	4	value	value	NOUN
easat-8173	206	5	(	(	PUNCT
easat-8173	206	6	z₂	z₂	ADJ
easat-8173	206	7	)	)	PUNCT
easat-8173	206	8	firm	firm	ADJ
easat-8173	206	9	value	value	NOUN
easat-8173	206	10	represents	represent	VERB
easat-8173	206	11	the	the	DET
easat-8173	206	12	market	market	NOUN
easat-8173	206	13	’s	’s	PART
easat-8173	206	14	perception	perception	NOUN
easat-8173	206	15	of	of	ADP
easat-8173	206	16	a	a	DET
easat-8173	206	17	company	company	NOUN
easat-8173	206	18	’s	’s	PART
easat-8173	206	19	long	long	ADJ
easat-8173	206	20	-	-	PUNCT
easat-8173	206	21	term	term	NOUN
easat-8173	206	22	performance	performance	NOUN
easat-8173	206	23	and	and	CCONJ
easat-8173	206	24	prospects	prospect	NOUN
easat-8173	206	25	.	.	PUNCT
easat-8173	207	1	it	it	PRON
easat-8173	207	2	is	be	AUX
easat-8173	207	3	measured	measure	VERB
easat-8173	207	4	using	use	VERB
easat-8173	207	5	the	the	DET
easat-8173	207	6	tobin	tobin	NOUN
easat-8173	207	7	’s	’s	PART
easat-8173	207	8	q	q	NOUN
easat-8173	207	9	ratio	ratio	NOUN
easat-8173	207	10	,	,	PUNCT
easat-8173	207	11	which	which	PRON
easat-8173	207	12	compares	compare	VERB
easat-8173	207	13	the	the	DET
easat-8173	207	14	firm	firm	NOUN
easat-8173	207	15	’s	’s	PART
easat-8173	207	16	market	market	NOUN
easat-8173	207	17	value	value	NOUN
easat-8173	207	18	(	(	PUNCT
easat-8173	207	19	market	market	NOUN
easat-8173	207	20	capitalization	capitalization	NOUN
easat-8173	207	21	plus	plus	CCONJ
easat-8173	207	22	total	total	ADJ
easat-8173	207	23	liabilities	liability	NOUN
easat-8173	207	24	)	)	PUNCT
easat-8173	207	25	to	to	ADP
easat-8173	207	26	the	the	DET
easat-8173	207	27	book	book	NOUN
easat-8173	207	28	value	value	NOUN
easat-8173	207	29	of	of	ADP
easat-8173	207	30	its	its	PRON
easat-8173	207	31	assets	asset	NOUN
easat-8173	207	32	.	.	PUNCT
easat-8173	208	1	this	this	DET
easat-8173	208	2	ratio	ratio	NOUN
easat-8173	208	3	is	be	AUX
easat-8173	208	4	a	a	DET
easat-8173	208	5	popular	popular	ADJ
easat-8173	208	6	indicator	indicator	NOUN
easat-8173	208	7	for	for	ADP
easat-8173	208	8	assessing	assess	VERB
easat-8173	208	9	a	a	DET
easat-8173	208	10	company	company	NOUN
easat-8173	208	11	’s	’s	PART
easat-8173	208	12	economic	economic	ADJ
easat-8173	208	13	value	value	NOUN
easat-8173	208	14	in	in	ADP
easat-8173	208	15	many	many	ADJ
easat-8173	208	16	studies	study	NOUN
easat-8173	208	17	[	[	X
easat-8173	208	18	18	18	NUM
easat-8173	208	19	,	,	PUNCT
easat-8173	208	20	35	35	NUM
easat-8173	208	21	]	]	PUNCT
easat-8173	208	22	.	.	PUNCT
easat-8173	209	1	5	5	X
easat-8173	209	2	.	.	X
easat-8173	209	3	audit	audit	NOUN
easat-8173	209	4	opinion	opinion	NOUN
easat-8173	209	5	(	(	PUNCT
easat-8173	209	6	y	y	X
easat-8173	209	7	)	)	PUNCT
easat-8173	209	8	an	an	DET
easat-8173	209	9	audit	audit	NOUN
easat-8173	209	10	opinion	opinion	NOUN
easat-8173	209	11	is	be	AUX
easat-8173	209	12	the	the	DET
easat-8173	209	13	auditor	auditor	NOUN
easat-8173	209	14	’s	’s	PART
easat-8173	209	15	official	official	ADJ
easat-8173	209	16	statement	statement	NOUN
easat-8173	209	17	regarding	regard	VERB
easat-8173	209	18	the	the	DET
easat-8173	209	19	fairness	fairness	NOUN
easat-8173	209	20	of	of	ADP
easat-8173	209	21	a	a	DET
easat-8173	209	22	company	company	NOUN
easat-8173	209	23	’s	’s	PART
easat-8173	209	24	financial	financial	ADJ
easat-8173	209	25	statements	statement	NOUN
easat-8173	209	26	.	.	PUNCT
easat-8173	210	1	this	this	DET
easat-8173	210	2	variable	variable	NOUN
easat-8173	210	3	is	be	AUX
easat-8173	210	4	categorized	categorize	VERB
easat-8173	210	5	as	as	ADP
easat-8173	210	6	binary	binary	ADJ
easat-8173	210	7	,	,	PUNCT
easat-8173	210	8	with	with	ADP
easat-8173	210	9	code	code	NOUN
easat-8173	210	10	1	1	NUM
easat-8173	210	11	representing	represent	VERB
easat-8173	210	12	an	an	DET
easat-8173	210	13	unqualified	unqualified	ADJ
easat-8173	210	14	opinion	opinion	NOUN
easat-8173	210	15	and	and	CCONJ
easat-8173	210	16	code	code	NOUN
easat-8173	210	17	0	0	NUM
easat-8173	210	18	representing	represent	VERB
easat-8173	210	19	any	any	DET
easat-8173	210	20	other	other	ADJ
easat-8173	210	21	type	type	NOUN
easat-8173	210	22	of	of	ADP
easat-8173	210	23	opinion	opinion	NOUN
easat-8173	210	24	.	.	PUNCT
easat-8173	211	1	this	this	DET
easat-8173	211	2	dichotomous	dichotomous	ADJ
easat-8173	211	3	measurement	measurement	NOUN
easat-8173	211	4	is	be	AUX
easat-8173	211	5	commonly	commonly	ADV
easat-8173	211	6	used	use	VERB
easat-8173	211	7	to	to	PART
easat-8173	211	8	assess	assess	VERB
easat-8173	211	9	whether	whether	SCONJ
easat-8173	211	10	a	a	DET
easat-8173	211	11	company	company	NOUN
easat-8173	211	12	is	be	AUX
easat-8173	211	13	considered	consider	VERB
easat-8173	211	14	to	to	PART
easat-8173	211	15	have	have	VERB
easat-8173	211	16	a	a	DET
easat-8173	211	17	viable	viable	ADJ
easat-8173	211	18	going	going	NOUN
easat-8173	211	19	concern	concern	NOUN
easat-8173	211	20	status	status	NOUN
easat-8173	212	1	[	[	X
easat-8173	212	2	25	25	NUM
easat-8173	212	3	,	,	PUNCT
easat-8173	212	4	33	33	NUM
easat-8173	212	5	]	]	PUNCT
easat-8173	212	6	.	.	PUNCT
easat-8173	213	1	3.4	3.4	NUM
easat-8173	213	2	.	.	PUNCT
easat-8173	213	3	data	datum	NOUN
easat-8173	213	4	analysis	analysis	NOUN
easat-8173	213	5	technique	technique	NOUN
easat-8173	213	6	data	datum	NOUN
easat-8173	213	7	analysis	analysis	NOUN
easat-8173	213	8	in	in	ADP
easat-8173	213	9	this	this	DET
easat-8173	213	10	study	study	NOUN
easat-8173	213	11	was	be	AUX
easat-8173	213	12	conducted	conduct	VERB
easat-8173	213	13	using	use	VERB
easat-8173	213	14	the	the	DET
easat-8173	213	15	partial	partial	ADJ
easat-8173	213	16	least	least	ADJ
easat-8173	213	17	squares	square	NOUN
easat-8173	213	18	–	–	PUNCT
easat-8173	213	19	structural	structural	ADJ
easat-8173	213	20	equation	equation	NOUN
easat-8173	213	21	modeling	modeling	NOUN
easat-8173	213	22	(	(	PUNCT
easat-8173	213	23	pls	pls	INTJ
easat-8173	213	24	-	-	PUNCT
easat-8173	213	25	sem	sem	NOUN
easat-8173	213	26	)	)	PUNCT
easat-8173	213	27	approach	approach	NOUN
easat-8173	213	28	.	.	PUNCT
easat-8173	214	1	this	this	DET
easat-8173	214	2	method	method	NOUN
easat-8173	214	3	was	be	AUX
easat-8173	214	4	chosen	choose	VERB
easat-8173	214	5	due	due	ADP
easat-8173	214	6	to	to	ADP
easat-8173	214	7	several	several	ADJ
easat-8173	214	8	advantages	advantage	NOUN
easat-8173	214	9	:	:	PUNCT
easat-8173	214	10	(	(	PUNCT
easat-8173	214	11	1	1	X
easat-8173	214	12	)	)	PUNCT
easat-8173	214	13	it	it	PRON
easat-8173	214	14	allows	allow	VERB
easat-8173	214	15	the	the	DET
easat-8173	214	16	simultaneous	simultaneous	ADJ
easat-8173	214	17	testing	testing	NOUN
easat-8173	214	18	of	of	ADP
easat-8173	214	19	multiple	multiple	ADJ
easat-8173	214	20	variable	variable	ADJ
easat-8173	214	21	relationships	relationship	NOUN
easat-8173	214	22	,	,	PUNCT
easat-8173	214	23	(	(	PUNCT
easat-8173	214	24	2	2	X
easat-8173	214	25	)	)	PUNCT
easat-8173	214	26	it	it	PRON
easat-8173	214	27	can	can	AUX
easat-8173	214	28	handle	handle	VERB
easat-8173	214	29	models	model	NOUN
easat-8173	214	30	involving	involve	VERB
easat-8173	214	31	latent	latent	NOUN
easat-8173	214	32	variables	variable	NOUN
easat-8173	214	33	and	and	CCONJ
easat-8173	214	34	mediation	mediation	NOUN
easat-8173	214	35	paths	path	NOUN
easat-8173	214	36	,	,	PUNCT
easat-8173	214	37	and	and	CCONJ
easat-8173	214	38	(	(	PUNCT
easat-8173	214	39	3	3	X
easat-8173	214	40	)	)	PUNCT
easat-8173	214	41	it	it	PRON
easat-8173	214	42	is	be	AUX
easat-8173	214	43	suitable	suitable	ADJ
easat-8173	214	44	for	for	ADP
easat-8173	214	45	data	datum	NOUN
easat-8173	214	46	with	with	ADP
easat-8173	214	47	non	non	ADJ
easat-8173	214	48	-	-	ADJ
easat-8173	214	49	normal	normal	ADJ
easat-8173	214	50	distributions	distribution	NOUN
easat-8173	214	51	and	and	CCONJ
easat-8173	214	52	small	small	ADJ
easat-8173	214	53	to	to	PART
easat-8173	214	54	medium	medium	ADJ
easat-8173	214	55	sample	sample	NOUN
easat-8173	214	56	sizes	size	NOUN
easat-8173	214	57	.	.	PUNCT
easat-8173	215	1	furthermore	furthermore	ADV
easat-8173	215	2	,	,	PUNCT
easat-8173	215	3	pls	pls	INTJ
easat-8173	215	4	-	-	PUNCT
easat-8173	215	5	sem	sem	PROPN
easat-8173	215	6	is	be	AUX
easat-8173	215	7	considered	consider	VERB
easat-8173	215	8	more	more	ADV
easat-8173	215	9	flexible	flexible	ADJ
easat-8173	215	10	for	for	ADP
easat-8173	215	11	evaluating	evaluate	VERB
easat-8173	215	12	predictive	predictive	ADJ
easat-8173	215	13	and	and	CCONJ
easat-8173	215	14	exploratory	exploratory	ADJ
easat-8173	215	15	models	model	NOUN
easat-8173	215	16	,	,	PUNCT
easat-8173	215	17	which	which	PRON
easat-8173	215	18	aligns	align	VERB
easat-8173	215	19	with	with	ADP
easat-8173	215	20	the	the	DET
easat-8173	215	21	characteristics	characteristic	NOUN
easat-8173	215	22	of	of	ADP
easat-8173	215	23	this	this	DET
easat-8173	215	24	study	study	NOUN
easat-8173	215	25	's	's	PART
easat-8173	215	26	research	research	NOUN
easat-8173	215	27	framework	framework	NOUN
easat-8173	215	28	.	.	PUNCT
easat-8173	216	1	data	datum	NOUN
easat-8173	216	2	analysis	analysis	NOUN
easat-8173	216	3	was	be	AUX
easat-8173	216	4	carried	carry	VERB
easat-8173	216	5	out	out	ADP
easat-8173	216	6	using	use	VERB
easat-8173	216	7	the	the	DET
easat-8173	216	8	smartpls	smartpls	PROPN
easat-8173	216	9	version	version	NOUN
easat-8173	216	10	3.0	3.0	NUM
easat-8173	216	11	software	software	NOUN
easat-8173	216	12	,	,	PUNCT
easat-8173	216	13	following	follow	VERB
easat-8173	216	14	these	these	DET
easat-8173	216	15	steps	step	NOUN
easat-8173	216	16	:	:	PUNCT
easat-8173	216	17	1458	1458	NUM
easat-8173	216	18	edelweiss	edelweiss	PROPN
easat-8173	216	19	applied	apply	VERB
easat-8173	216	20	science	science	NOUN
easat-8173	216	21	and	and	CCONJ
easat-8173	216	22	technology	technology	NOUN
easat-8173	216	23	issn	issn	PROPN
easat-8173	216	24	:	:	PUNCT
easat-8173	216	25	2576	2576	NUM
easat-8173	216	26	-	-	SYM
easat-8173	216	27	8484	8484	NUM
easat-8173	216	28	vol	vol	NOUN
easat-8173	216	29	.	.	PROPN
easat-8173	217	1	9	9	NUM
easat-8173	217	2	,	,	PUNCT
easat-8173	217	3	no	no	INTJ
easat-8173	217	4	.	.	NOUN
easat-8173	218	1	6	6	NUM
easat-8173	218	2	:	:	SYM
easat-8173	218	3	1451	1451	NUM
easat-8173	218	4	-	-	SYM
easat-8173	218	5	1464	1464	NUM
easat-8173	218	6	,	,	PUNCT
easat-8173	218	7	2025	2025	NUM
easat-8173	218	8	doi	doi	NOUN
easat-8173	218	9	:	:	PUNCT
easat-8173	218	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	218	11	©	©	PROPN
easat-8173	218	12	2025	2025	NUM
easat-8173	218	13	by	by	ADP
easat-8173	218	14	the	the	DET
easat-8173	218	15	authors	author	NOUN
easat-8173	218	16	;	;	PUNCT
easat-8173	218	17	licensee	licensee	PROPN
easat-8173	218	18	learning	learning	NOUN
easat-8173	218	19	gate	gate	NOUN
easat-8173	218	20	1	1	NUM
easat-8173	218	21	.	.	PUNCT
easat-8173	219	1	testing	test	VERB
easat-8173	219	2	convergent	convergent	NOUN
easat-8173	219	3	and	and	CCONJ
easat-8173	219	4	discriminant	discriminant	ADJ
easat-8173	219	5	validity	validity	NOUN
easat-8173	219	6	;	;	PUNCT
easat-8173	219	7	2	2	X
easat-8173	219	8	.	.	NOUN
easat-8173	219	9	testing	test	VERB
easat-8173	219	10	composite	composite	ADJ
easat-8173	219	11	reliability	reliability	NOUN
easat-8173	219	12	;	;	PUNCT
easat-8173	219	13	3	3	X
easat-8173	219	14	.	.	X
easat-8173	219	15	evaluating	evaluate	VERB
easat-8173	219	16	the	the	DET
easat-8173	219	17	outer	outer	ADJ
easat-8173	219	18	model	model	NOUN
easat-8173	219	19	and	and	CCONJ
easat-8173	219	20	inner	inner	ADJ
easat-8173	219	21	model	model	NOUN
easat-8173	219	22	;	;	PUNCT
easat-8173	220	1	4	4	X
easat-8173	220	2	.	.	X
easat-8173	220	3	testing	test	VERB
easat-8173	220	4	direct	direct	ADJ
easat-8173	220	5	effects	effect	NOUN
easat-8173	220	6	and	and	CCONJ
easat-8173	220	7	indirect	indirect	ADJ
easat-8173	220	8	(	(	PUNCT
easat-8173	220	9	mediation	mediation	NOUN
easat-8173	220	10	)	)	PUNCT
easat-8173	220	11	effects	effect	NOUN
easat-8173	220	12	.	.	PUNCT
easat-8173	221	1	to	to	PART
easat-8173	221	2	provide	provide	VERB
easat-8173	221	3	a	a	DET
easat-8173	221	4	more	more	ADV
easat-8173	221	5	comprehensive	comprehensive	ADJ
easat-8173	221	6	assessment	assessment	NOUN
easat-8173	221	7	of	of	ADP
easat-8173	221	8	the	the	DET
easat-8173	221	9	structural	structural	ADJ
easat-8173	221	10	model	model	NOUN
easat-8173	221	11	’s	’s	PART
easat-8173	221	12	quality	quality	NOUN
easat-8173	221	13	,	,	PUNCT
easat-8173	221	14	the	the	DET
easat-8173	221	15	analysis	analysis	NOUN
easat-8173	221	16	also	also	ADV
easat-8173	221	17	included	include	VERB
easat-8173	221	18	the	the	DET
easat-8173	221	19	evaluation	evaluation	NOUN
easat-8173	221	20	of	of	ADP
easat-8173	221	21	effect	effect	NOUN
easat-8173	221	22	size	size	NOUN
easat-8173	221	23	(	(	PUNCT
easat-8173	221	24	f²	f²	NOUN
easat-8173	221	25	)	)	PUNCT
easat-8173	221	26	and	and	CCONJ
easat-8173	221	27	predictive	predictive	ADJ
easat-8173	221	28	relevance	relevance	NOUN
easat-8173	221	29	(	(	PUNCT
easat-8173	221	30	q²	q²	PROPN
easat-8173	221	31	)	)	PUNCT
easat-8173	221	32	.	.	PUNCT
easat-8173	222	1	•	•	NUM
easat-8173	222	2	the	the	DET
easat-8173	222	3	f²	f²	NOUN
easat-8173	222	4	value	value	NOUN
easat-8173	222	5	measures	measure	VERB
easat-8173	222	6	the	the	DET
easat-8173	222	7	magnitude	magnitude	NOUN
easat-8173	222	8	of	of	ADP
easat-8173	222	9	each	each	DET
easat-8173	222	10	independent	independent	ADJ
easat-8173	222	11	variable	variable	NOUN
easat-8173	222	12	’s	’s	PART
easat-8173	222	13	contribution	contribution	NOUN
easat-8173	222	14	to	to	ADP
easat-8173	222	15	the	the	DET
easat-8173	222	16	dependent	dependent	ADJ
easat-8173	222	17	variable	variable	NOUN
easat-8173	222	18	in	in	ADP
easat-8173	222	19	the	the	DET
easat-8173	222	20	model	model	NOUN
easat-8173	222	21	.	.	PUNCT
easat-8173	223	1	•	•	NUM
easat-8173	223	2	the	the	DET
easat-8173	223	3	q²	q²	NOUN
easat-8173	223	4	value	value	NOUN
easat-8173	223	5	,	,	PUNCT
easat-8173	223	6	calculated	calculate	VERB
easat-8173	223	7	using	use	VERB
easat-8173	223	8	the	the	DET
easat-8173	223	9	blindfolding	blindfold	VERB
easat-8173	223	10	procedure	procedure	NOUN
easat-8173	223	11	,	,	PUNCT
easat-8173	223	12	assesses	assess	VERB
easat-8173	223	13	the	the	DET
easat-8173	223	14	model	model	NOUN
easat-8173	223	15	’s	’s	PART
easat-8173	223	16	predictive	predictive	ADJ
easat-8173	223	17	accuracy	accuracy	NOUN
easat-8173	223	18	for	for	ADP
easat-8173	223	19	endogenous	endogenous	ADJ
easat-8173	223	20	constructs	construct	NOUN
easat-8173	223	21	.	.	PUNCT
easat-8173	224	1	a	a	DET
easat-8173	224	2	model	model	NOUN
easat-8173	224	3	is	be	AUX
easat-8173	224	4	considered	consider	VERB
easat-8173	224	5	to	to	PART
easat-8173	224	6	have	have	VERB
easat-8173	224	7	adequate	adequate	ADJ
easat-8173	224	8	predictive	predictive	ADJ
easat-8173	224	9	relevance	relevance	NOUN
easat-8173	224	10	if	if	SCONJ
easat-8173	224	11	q²	q²	PROPN
easat-8173	224	12	>	>	X
easat-8173	224	13	0	0	PROPN
easat-8173	224	14	,	,	PUNCT
easat-8173	224	15	and	and	CCONJ
easat-8173	224	16	the	the	DET
easat-8173	224	17	magnitude	magnitude	NOUN
easat-8173	224	18	of	of	ADP
easat-8173	224	19	an	an	DET
easat-8173	224	20	effect	effect	NOUN
easat-8173	224	21	is	be	AUX
easat-8173	224	22	categorized	categorize	VERB
easat-8173	224	23	as	as	ADP
easat-8173	224	24	small	small	ADJ
easat-8173	224	25	(	(	PUNCT
easat-8173	224	26	f²	f²	NOUN
easat-8173	224	27	≥	≥	NUM
easat-8173	224	28	0.02	0.02	NUM
easat-8173	224	29	)	)	PUNCT
easat-8173	224	30	,	,	PUNCT
easat-8173	224	31	medium	medium	NOUN
easat-8173	224	32	(	(	PUNCT
easat-8173	224	33	f²	f²	PROPN
easat-8173	224	34	≥	≥	NOUN
easat-8173	224	35	0.15	0.15	NUM
easat-8173	224	36	)	)	PUNCT
easat-8173	224	37	,	,	PUNCT
easat-8173	224	38	or	or	CCONJ
easat-8173	224	39	large	large	ADJ
easat-8173	224	40	(	(	PUNCT
easat-8173	224	41	f²	f²	PROPN
easat-8173	224	42	≥	≥	NUM
easat-8173	224	43	0.35	0.35	NUM
easat-8173	224	44	)	)	PUNCT
easat-8173	224	45	,	,	PUNCT
easat-8173	224	46	as	as	SCONJ
easat-8173	224	47	suggested	suggest	VERB
easat-8173	224	48	by	by	ADP
easat-8173	224	49	hair	hair	NOUN
easat-8173	224	50	,	,	PUNCT
easat-8173	224	51	et	et	PROPN
easat-8173	224	52	al	al	PROPN
easat-8173	224	53	.	.	PUNCT
easat-8173	225	1	[	[	X
easat-8173	225	2	39	39	NUM
easat-8173	225	3	]	]	PUNCT
easat-8173	225	4	.	.	PUNCT
easat-8173	226	1	4	4	X
easat-8173	226	2	.	.	X
easat-8173	226	3	research	research	NOUN
easat-8173	226	4	results	result	NOUN
easat-8173	226	5	and	and	CCONJ
easat-8173	226	6	discussion	discussion	NOUN
easat-8173	226	7	4.1	4.1	NUM
easat-8173	226	8	.	.	PUNCT
easat-8173	227	1	descriptive	descriptive	ADJ
easat-8173	227	2	statistics	statistic	NOUN
easat-8173	227	3	descriptive	descriptive	ADJ
easat-8173	227	4	statistics	statistic	NOUN
easat-8173	227	5	are	be	AUX
easat-8173	227	6	used	use	VERB
easat-8173	227	7	to	to	PART
easat-8173	227	8	provide	provide	VERB
easat-8173	227	9	an	an	DET
easat-8173	227	10	initial	initial	ADJ
easat-8173	227	11	overview	overview	NOUN
easat-8173	227	12	of	of	ADP
easat-8173	227	13	the	the	DET
easat-8173	227	14	data	data	NOUN
easat-8173	227	15	distribution	distribution	NOUN
easat-8173	227	16	for	for	ADP
easat-8173	227	17	each	each	DET
easat-8173	227	18	research	research	NOUN
easat-8173	227	19	variable	variable	NOUN
easat-8173	227	20	:	:	PUNCT
easat-8173	227	21	audit	audit	NOUN
easat-8173	227	22	quality	quality	NOUN
easat-8173	227	23	,	,	PUNCT
easat-8173	227	24	sustainability	sustainability	NOUN
easat-8173	227	25	disclosure	disclosure	NOUN
easat-8173	227	26	,	,	PUNCT
easat-8173	227	27	financial	financial	ADJ
easat-8173	227	28	risk	risk	NOUN
easat-8173	227	29	,	,	PUNCT
easat-8173	227	30	firm	firm	ADJ
easat-8173	227	31	value	value	NOUN
easat-8173	227	32	,	,	PUNCT
easat-8173	227	33	and	and	CCONJ
easat-8173	227	34	audit	audit	NOUN
easat-8173	227	35	opinion	opinion	NOUN
easat-8173	227	36	.	.	PUNCT
easat-8173	228	1	the	the	DET
easat-8173	228	2	table	table	NOUN
easat-8173	228	3	below	below	ADP
easat-8173	228	4	presents	present	VERB
easat-8173	228	5	the	the	DET
easat-8173	228	6	minimum	minimum	ADJ
easat-8173	228	7	,	,	PUNCT
easat-8173	228	8	maximum	maximum	ADJ
easat-8173	228	9	,	,	PUNCT
easat-8173	228	10	mean	mean	ADJ
easat-8173	228	11	,	,	PUNCT
easat-8173	228	12	and	and	CCONJ
easat-8173	228	13	standard	standard	ADJ
easat-8173	228	14	deviation	deviation	NOUN
easat-8173	228	15	values	value	NOUN
easat-8173	228	16	for	for	ADP
easat-8173	228	17	all	all	DET
easat-8173	228	18	variables	variable	NOUN
easat-8173	228	19	observed	observe	VERB
easat-8173	228	20	over	over	ADP
easat-8173	228	21	the	the	DET
easat-8173	228	22	five	five	NUM
easat-8173	228	23	-	-	PUNCT
easat-8173	228	24	year	year	NOUN
easat-8173	228	25	period	period	NOUN
easat-8173	228	26	(	(	PUNCT
easat-8173	228	27	2019–2023	2019–2023	NUM
easat-8173	228	28	)	)	PUNCT
easat-8173	228	29	for	for	ADP
easat-8173	228	30	20	20	NUM
easat-8173	228	31	non	non	ADJ
easat-8173	228	32	-	-	ADJ
easat-8173	228	33	bank	bank	ADJ
easat-8173	228	34	state	state	NOUN
easat-8173	228	35	-	-	PUNCT
easat-8173	228	36	owned	own	VERB
easat-8173	228	37	enterprises	enterprise	NOUN
easat-8173	228	38	(	(	PUNCT
easat-8173	228	39	soes	soe	NOUN
easat-8173	228	40	):	):	PUNCT
easat-8173	228	41	table	table	NOUN
easat-8173	228	42	1	1	NUM
easat-8173	228	43	.	.	PUNCT
easat-8173	228	44	descriptive	descriptive	ADJ
easat-8173	228	45	statistics	statistic	NOUN
easat-8173	228	46	of	of	ADP
easat-8173	228	47	research	research	NOUN
easat-8173	228	48	variables	variable	NOUN
easat-8173	228	49	.	.	PUNCT
easat-8173	229	1	variable	variable	ADJ
easat-8173	229	2	mean	mean	PROPN
easat-8173	229	3	min	min	PROPN
easat-8173	229	4	.	.	PROPN
easat-8173	229	5	max	max	PROPN
easat-8173	229	6	.	.	PROPN
easat-8173	229	7	standard	standard	ADJ
easat-8173	229	8	deviation	deviation	NOUN
easat-8173	229	9	(	(	PUNCT
easat-8173	229	10	sd	sd	NOUN
easat-8173	229	11	)	)	PUNCT
easat-8173	229	12	audit	audit	NOUN
easat-8173	229	13	quality	quality	NOUN
easat-8173	229	14	(	(	PUNCT
easat-8173	229	15	dummy	dummy	NOUN
easat-8173	229	16	)	)	PUNCT
easat-8173	229	17	0.72	0.72	NUM
easat-8173	229	18	0	0	NUM
easat-8173	229	19	1	1	NUM
easat-8173	229	20	0.45	0.45	NUM
easat-8173	229	21	sustainability	sustainability	NOUN
easat-8173	229	22	disclosure	disclosure	NOUN
easat-8173	229	23	(	(	PUNCT
easat-8173	229	24	gri	gri	PROPN
easat-8173	229	25	index	index	PROPN
easat-8173	229	26	)	)	PUNCT
easat-8173	229	27	0.61	0.61	NUM
easat-8173	229	28	0.28	0.28	NUM
easat-8173	229	29	0.90	0.90	NUM
easat-8173	229	30	0.15	0.15	NUM
easat-8173	229	31	financial	financial	ADJ
easat-8173	229	32	risk	risk	NOUN
easat-8173	229	33	(	(	PUNCT
easat-8173	229	34	debt	debt	NOUN
easat-8173	229	35	to	to	ADP
easat-8173	229	36	equity	equity	NOUN
easat-8173	229	37	ratio	ratio	NOUN
easat-8173	229	38	der	der	PROPN
easat-8173	229	39	)	)	PUNCT
easat-8173	229	40	1.75	1.75	NUM
easat-8173	229	41	0.43	0.43	NUM
easat-8173	229	42	4.82	4.82	NUM
easat-8173	229	43	0.89	0.89	NUM
easat-8173	229	44	firm	firm	ADJ
easat-8173	229	45	value	value	NOUN
easat-8173	229	46	(	(	PUNCT
easat-8173	229	47	tobin	tobin	PROPN
easat-8173	229	48	’s	’s	PART
easat-8173	229	49	q	q	X
easat-8173	229	50	)	)	PUNCT
easat-8173	229	51	1.26	1.26	NUM
easat-8173	229	52	0.71	0.71	NUM
easat-8173	229	53	2.90	2.90	NUM
easat-8173	229	54	0.51	0.51	NUM
easat-8173	229	55	audit	audit	NOUN
easat-8173	229	56	opinion	opinion	NOUN
easat-8173	229	57	(	(	PUNCT
easat-8173	229	58	dummy	dummy	NOUN
easat-8173	229	59	)	)	PUNCT
easat-8173	229	60	0.89	0.89	NUM
easat-8173	229	61	0	0	NUM
easat-8173	229	62	1	1	NUM
easat-8173	229	63	0.31	0.31	NUM
easat-8173	229	64	the	the	DET
easat-8173	229	65	average	average	ADJ
easat-8173	229	66	audit	audit	NOUN
easat-8173	229	67	quality	quality	NOUN
easat-8173	229	68	score	score	NOUN
easat-8173	229	69	of	of	ADP
easat-8173	229	70	0.72	0.72	NUM
easat-8173	229	71	indicates	indicate	VERB
easat-8173	229	72	that	that	SCONJ
easat-8173	229	73	the	the	DET
easat-8173	229	74	majority	majority	NOUN
easat-8173	229	75	of	of	ADP
easat-8173	229	76	non	non	ADJ
easat-8173	229	77	-	-	ADJ
easat-8173	229	78	bank	bank	ADJ
easat-8173	229	79	soes	soe	NOUN
easat-8173	229	80	in	in	ADP
easat-8173	229	81	the	the	DET
easat-8173	229	82	sample	sample	NOUN
easat-8173	229	83	were	be	AUX
easat-8173	229	84	audited	audit	VERB
easat-8173	229	85	by	by	ADP
easat-8173	229	86	big	big	ADJ
easat-8173	229	87	four	four	NUM
easat-8173	229	88	public	public	ADJ
easat-8173	229	89	accounting	accounting	NOUN
easat-8173	229	90	firms	firm	NOUN
easat-8173	229	91	.	.	PUNCT
easat-8173	230	1	this	this	PRON
easat-8173	230	2	reflects	reflect	VERB
easat-8173	230	3	a	a	DET
easat-8173	230	4	tendency	tendency	NOUN
easat-8173	230	5	among	among	ADP
easat-8173	230	6	public	public	ADJ
easat-8173	230	7	sector	sector	NOUN
easat-8173	230	8	entities	entity	NOUN
easat-8173	230	9	to	to	PART
easat-8173	230	10	engage	engage	VERB
easat-8173	230	11	highly	highly	ADV
easat-8173	230	12	reputable	reputable	ADJ
easat-8173	230	13	auditors	auditor	NOUN
easat-8173	230	14	to	to	PART
easat-8173	230	15	enhance	enhance	VERB
easat-8173	230	16	the	the	DET
easat-8173	230	17	credibility	credibility	NOUN
easat-8173	230	18	of	of	ADP
easat-8173	230	19	their	their	PRON
easat-8173	230	20	financial	financial	ADJ
easat-8173	230	21	statements	statement	NOUN
easat-8173	230	22	.	.	PUNCT
easat-8173	231	1	the	the	DET
easat-8173	231	2	average	average	ADJ
easat-8173	231	3	score	score	NOUN
easat-8173	231	4	for	for	ADP
easat-8173	231	5	sustainability	sustainability	NOUN
easat-8173	231	6	disclosure	disclosure	NOUN
easat-8173	231	7	is	be	AUX
easat-8173	231	8	0.61	0.61	NUM
easat-8173	231	9	(	(	PUNCT
easat-8173	231	10	on	on	ADP
easat-8173	231	11	a	a	DET
easat-8173	231	12	0–1	0–1	NOUN
easat-8173	231	13	scale	scale	NOUN
easat-8173	231	14	)	)	PUNCT
easat-8173	231	15	,	,	PUNCT
easat-8173	231	16	suggesting	suggest	VERB
easat-8173	231	17	that	that	SCONJ
easat-8173	231	18	while	while	SCONJ
easat-8173	231	19	sustainability	sustainability	NOUN
easat-8173	231	20	reporting	reporting	NOUN
easat-8173	231	21	practices	practice	NOUN
easat-8173	231	22	are	be	AUX
easat-8173	231	23	increasingly	increasingly	ADV
easat-8173	231	24	being	be	AUX
easat-8173	231	25	adopted	adopt	VERB
easat-8173	231	26	,	,	PUNCT
easat-8173	231	27	the	the	DET
easat-8173	231	28	quality	quality	NOUN
easat-8173	231	29	and	and	CCONJ
easat-8173	231	30	depth	depth	NOUN
easat-8173	231	31	of	of	ADP
easat-8173	231	32	the	the	DET
easat-8173	231	33	disclosed	disclose	VERB
easat-8173	231	34	information	information	NOUN
easat-8173	231	35	remain	remain	VERB
easat-8173	231	36	suboptimal	suboptimal	ADJ
easat-8173	231	37	.	.	PUNCT
easat-8173	232	1	for	for	ADP
easat-8173	232	2	financial	financial	ADJ
easat-8173	232	3	risk	risk	NOUN
easat-8173	232	4	,	,	PUNCT
easat-8173	232	5	the	the	DET
easat-8173	232	6	average	average	ADJ
easat-8173	232	7	debt	debt	NOUN
easat-8173	232	8	to	to	ADP
easat-8173	232	9	equity	equity	NOUN
easat-8173	232	10	ratio	ratio	NOUN
easat-8173	232	11	(	(	PUNCT
easat-8173	232	12	der	der	NOUN
easat-8173	232	13	)	)	PUNCT
easat-8173	232	14	is	be	AUX
easat-8173	232	15	1.75	1.75	NUM
easat-8173	232	16	,	,	PUNCT
easat-8173	232	17	indicating	indicate	VERB
easat-8173	232	18	moderate	moderate	ADJ
easat-8173	232	19	leverage	leverage	NOUN
easat-8173	232	20	.	.	PUNCT
easat-8173	233	1	however	however	ADV
easat-8173	233	2	,	,	PUNCT
easat-8173	233	3	some	some	DET
easat-8173	233	4	companies	company	NOUN
easat-8173	233	5	exhibit	exhibit	VERB
easat-8173	233	6	high	high	ADJ
easat-8173	233	7	der	der	ADJ
easat-8173	233	8	values	value	NOUN
easat-8173	233	9	(	(	PUNCT
easat-8173	233	10	with	with	ADP
easat-8173	233	11	a	a	DET
easat-8173	233	12	maximum	maximum	NOUN
easat-8173	233	13	of	of	ADP
easat-8173	233	14	4.82	4.82	NUM
easat-8173	233	15	)	)	PUNCT
easat-8173	233	16	,	,	PUNCT
easat-8173	233	17	which	which	PRON
easat-8173	233	18	warrants	warrant	VERB
easat-8173	233	19	attention	attention	NOUN
easat-8173	233	20	from	from	ADP
easat-8173	233	21	auditors	auditor	NOUN
easat-8173	233	22	when	when	SCONJ
easat-8173	233	23	assessing	assess	VERB
easat-8173	233	24	going	go	VERB
easat-8173	233	25	concern	concern	NOUN
easat-8173	233	26	risks	risk	NOUN
easat-8173	233	27	.	.	PUNCT
easat-8173	234	1	the	the	DET
easat-8173	234	2	average	average	ADJ
easat-8173	234	3	firm	firm	ADJ
easat-8173	234	4	value	value	NOUN
easat-8173	234	5	,	,	PUNCT
easat-8173	234	6	measured	measure	VERB
easat-8173	234	7	by	by	ADP
easat-8173	234	8	tobin	tobin	PROPN
easat-8173	234	9	’s	’s	PART
easat-8173	234	10	q	q	NOUN
easat-8173	234	11	,	,	PUNCT
easat-8173	234	12	is	be	AUX
easat-8173	234	13	1.26	1.26	NUM
easat-8173	234	14	,	,	PUNCT
easat-8173	234	15	implying	imply	VERB
easat-8173	234	16	that	that	SCONJ
easat-8173	234	17	the	the	DET
easat-8173	234	18	market	market	NOUN
easat-8173	234	19	generally	generally	ADV
easat-8173	234	20	values	value	VERB
easat-8173	234	21	these	these	DET
easat-8173	234	22	companies	company	NOUN
easat-8173	234	23	above	above	ADP
easat-8173	234	24	the	the	DET
easat-8173	234	25	book	book	NOUN
easat-8173	234	26	value	value	NOUN
easat-8173	234	27	of	of	ADP
easat-8173	234	28	their	their	PRON
easat-8173	234	29	assets	asset	NOUN
easat-8173	234	30	.	.	PUNCT
easat-8173	235	1	this	this	PRON
easat-8173	235	2	reflects	reflect	VERB
easat-8173	235	3	a	a	DET
easat-8173	235	4	positive	positive	ADJ
easat-8173	235	5	investor	investor	NOUN
easat-8173	235	6	perception	perception	NOUN
easat-8173	235	7	of	of	ADP
easat-8173	235	8	soe	soe	ADJ
easat-8173	235	9	performance	performance	NOUN
easat-8173	235	10	,	,	PUNCT
easat-8173	235	11	although	although	SCONJ
easat-8173	235	12	variations	variation	NOUN
easat-8173	235	13	exist	exist	VERB
easat-8173	235	14	across	across	ADP
easat-8173	235	15	firms	firm	NOUN
easat-8173	235	16	.	.	PUNCT
easat-8173	236	1	lastly	lastly	ADV
easat-8173	236	2	,	,	PUNCT
easat-8173	236	3	the	the	DET
easat-8173	236	4	average	average	ADJ
easat-8173	236	5	audit	audit	NOUN
easat-8173	236	6	opinion	opinion	NOUN
easat-8173	236	7	score	score	NOUN
easat-8173	236	8	of	of	ADP
easat-8173	236	9	0.89	0.89	NUM
easat-8173	236	10	shows	show	VERB
easat-8173	236	11	that	that	SCONJ
easat-8173	236	12	most	most	ADJ
easat-8173	236	13	companies	company	NOUN
easat-8173	236	14	received	receive	VERB
easat-8173	236	15	unqualified	unqualified	ADJ
easat-8173	236	16	audit	audit	NOUN
easat-8173	236	17	opinions	opinion	NOUN
easat-8173	236	18	,	,	PUNCT
easat-8173	236	19	reflecting	reflect	VERB
easat-8173	236	20	a	a	DET
easat-8173	236	21	relatively	relatively	ADV
easat-8173	236	22	high	high	ADJ
easat-8173	236	23	level	level	NOUN
easat-8173	236	24	of	of	ADP
easat-8173	236	25	reporting	report	VERB
easat-8173	236	26	compliance	compliance	NOUN
easat-8173	236	27	.	.	PUNCT
easat-8173	237	1	nevertheless	nevertheless	ADV
easat-8173	237	2	,	,	PUNCT
easat-8173	237	3	the	the	DET
easat-8173	237	4	dominance	dominance	NOUN
easat-8173	237	5	of	of	ADP
easat-8173	237	6	unqualified	unqualified	ADJ
easat-8173	237	7	opinions	opinion	NOUN
easat-8173	237	8	warrants	warrant	NOUN
easat-8173	237	9	further	further	ADJ
easat-8173	237	10	analysis	analysis	NOUN
easat-8173	237	11	,	,	PUNCT
easat-8173	237	12	as	as	SCONJ
easat-8173	237	13	it	it	PRON
easat-8173	237	14	may	may	AUX
easat-8173	237	15	reflect	reflect	VERB
easat-8173	237	16	conservative	conservative	ADJ
easat-8173	237	17	auditor	auditor	NOUN
easat-8173	237	18	behavior	behavior	NOUN
easat-8173	237	19	in	in	ADP
easat-8173	237	20	the	the	DET
easat-8173	237	21	public	public	ADJ
easat-8173	237	22	sector	sector	NOUN
easat-8173	237	23	context	context	NOUN
easat-8173	237	24	.	.	PUNCT
easat-8173	238	1	1459	1459	NUM
easat-8173	238	2	edelweiss	edelweiss	PROPN
easat-8173	238	3	applied	apply	VERB
easat-8173	238	4	science	science	NOUN
easat-8173	238	5	and	and	CCONJ
easat-8173	238	6	technology	technology	NOUN
easat-8173	238	7	issn	issn	PROPN
easat-8173	238	8	:	:	PUNCT
easat-8173	238	9	2576	2576	NUM
easat-8173	238	10	-	-	SYM
easat-8173	238	11	8484	8484	NUM
easat-8173	238	12	vol	vol	NOUN
easat-8173	238	13	.	.	PROPN
easat-8173	239	1	9	9	NUM
easat-8173	239	2	,	,	PUNCT
easat-8173	239	3	no	no	INTJ
easat-8173	239	4	.	.	NOUN
easat-8173	240	1	6	6	NUM
easat-8173	240	2	:	:	SYM
easat-8173	240	3	1451	1451	NUM
easat-8173	240	4	-	-	SYM
easat-8173	240	5	1464	1464	NUM
easat-8173	240	6	,	,	PUNCT
easat-8173	240	7	2025	2025	NUM
easat-8173	240	8	doi	doi	NOUN
easat-8173	240	9	:	:	PUNCT
easat-8173	240	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	240	11	©	©	PROPN
easat-8173	240	12	2025	2025	NUM
easat-8173	240	13	by	by	ADP
easat-8173	240	14	the	the	DET
easat-8173	240	15	authors	author	NOUN
easat-8173	240	16	;	;	PUNCT
easat-8173	240	17	licensee	licensee	PROPN
easat-8173	240	18	learning	learning	NOUN
easat-8173	240	19	gate	gate	VERB
easat-8173	240	20	4.2	4.2	NUM
easat-8173	240	21	.	.	PUNCT
easat-8173	241	1	evaluation	evaluation	NOUN
easat-8173	241	2	of	of	ADP
easat-8173	241	3	the	the	DET
easat-8173	241	4	outer	outer	ADJ
easat-8173	241	5	model	model	NOUN
easat-8173	241	6	the	the	DET
easat-8173	241	7	outer	outer	ADJ
easat-8173	241	8	model	model	NOUN
easat-8173	241	9	evaluation	evaluation	NOUN
easat-8173	241	10	was	be	AUX
easat-8173	241	11	conducted	conduct	VERB
easat-8173	241	12	to	to	PART
easat-8173	241	13	assess	assess	VERB
easat-8173	241	14	the	the	DET
easat-8173	241	15	extent	extent	NOUN
easat-8173	241	16	to	to	PART
easat-8173	241	17	which	which	PRON
easat-8173	241	18	the	the	DET
easat-8173	241	19	indicators	indicator	NOUN
easat-8173	241	20	used	use	VERB
easat-8173	241	21	in	in	ADP
easat-8173	241	22	the	the	DET
easat-8173	241	23	study	study	NOUN
easat-8173	241	24	accurately	accurately	ADV
easat-8173	241	25	represent	represent	VERB
easat-8173	241	26	the	the	DET
easat-8173	241	27	latent	latent	NOUN
easat-8173	241	28	constructs	construct	VERB
easat-8173	241	29	.	.	PUNCT
easat-8173	242	1	in	in	ADP
easat-8173	242	2	the	the	DET
easat-8173	242	3	context	context	NOUN
easat-8173	242	4	of	of	ADP
easat-8173	242	5	pls	pls	NOUN
easat-8173	242	6	-	-	PUNCT
easat-8173	242	7	sem	sem	NOUN
easat-8173	242	8	,	,	PUNCT
easat-8173	242	9	the	the	DET
easat-8173	242	10	outer	outer	ADJ
easat-8173	242	11	model	model	NOUN
easat-8173	242	12	assessment	assessment	NOUN
easat-8173	242	13	includes	include	VERB
easat-8173	242	14	testing	testing	NOUN
easat-8173	242	15	for	for	ADP
easat-8173	242	16	convergent	convergent	NOUN
easat-8173	242	17	validity	validity	NOUN
easat-8173	242	18	,	,	PUNCT
easat-8173	242	19	discriminant	discriminant	ADJ
easat-8173	242	20	validity	validity	NOUN
easat-8173	242	21	,	,	PUNCT
easat-8173	242	22	and	and	CCONJ
easat-8173	242	23	construct	construct	VERB
easat-8173	242	24	reliability	reliability	NOUN
easat-8173	242	25	.	.	PUNCT
easat-8173	243	1	the	the	DET
easat-8173	243	2	results	result	NOUN
easat-8173	243	3	show	show	VERB
easat-8173	243	4	that	that	SCONJ
easat-8173	243	5	all	all	DET
easat-8173	243	6	indicators	indicator	NOUN
easat-8173	243	7	have	have	AUX
easat-8173	243	8	loading	loading	NOUN
easat-8173	243	9	factor	factor	NOUN
easat-8173	243	10	values	value	NOUN
easat-8173	243	11	greater	great	ADJ
easat-8173	243	12	than	than	ADP
easat-8173	243	13	0.70	0.70	NUM
easat-8173	243	14	,	,	PUNCT
easat-8173	243	15	indicating	indicate	VERB
easat-8173	243	16	a	a	DET
easat-8173	243	17	strong	strong	ADJ
easat-8173	243	18	correlation	correlation	NOUN
easat-8173	243	19	between	between	ADP
easat-8173	243	20	the	the	DET
easat-8173	243	21	indicators	indicator	NOUN
easat-8173	243	22	and	and	CCONJ
easat-8173	243	23	their	their	PRON
easat-8173	243	24	respective	respective	ADJ
easat-8173	243	25	constructs	construct	NOUN
easat-8173	243	26	,	,	PUNCT
easat-8173	243	27	thus	thus	ADV
easat-8173	243	28	meeting	meet	VERB
easat-8173	243	29	the	the	DET
easat-8173	243	30	criteria	criterion	NOUN
easat-8173	243	31	for	for	ADP
easat-8173	243	32	convergent	convergent	ADJ
easat-8173	243	33	validity	validity	NOUN
easat-8173	243	34	[	[	X
easat-8173	243	35	39	39	NUM
easat-8173	243	36	]	]	PUNCT
easat-8173	243	37	.	.	PUNCT
easat-8173	244	1	furthermore	furthermore	ADV
easat-8173	244	2	,	,	PUNCT
easat-8173	244	3	the	the	DET
easat-8173	244	4	average	average	ADJ
easat-8173	244	5	variance	variance	NOUN
easat-8173	244	6	extracted	extract	VERB
easat-8173	244	7	(	(	PUNCT
easat-8173	244	8	ave	ave	NOUN
easat-8173	244	9	)	)	PUNCT
easat-8173	244	10	values	value	NOUN
easat-8173	244	11	for	for	ADP
easat-8173	244	12	each	each	DET
easat-8173	244	13	construct	construct	NOUN
easat-8173	244	14	exceed	exceed	VERB
easat-8173	244	15	0.50	0.50	NUM
easat-8173	244	16	,	,	PUNCT
easat-8173	244	17	suggesting	suggest	VERB
easat-8173	244	18	that	that	SCONJ
easat-8173	244	19	more	more	ADJ
easat-8173	244	20	than	than	ADP
easat-8173	244	21	50	50	NUM
easat-8173	244	22	%	%	NOUN
easat-8173	244	23	of	of	ADP
easat-8173	244	24	the	the	DET
easat-8173	244	25	variance	variance	NOUN
easat-8173	244	26	in	in	ADP
easat-8173	244	27	the	the	DET
easat-8173	244	28	indicators	indicator	NOUN
easat-8173	244	29	is	be	AUX
easat-8173	244	30	explained	explain	VERB
easat-8173	244	31	by	by	ADP
easat-8173	244	32	the	the	DET
easat-8173	244	33	corresponding	correspond	VERB
easat-8173	244	34	latent	latent	NOUN
easat-8173	244	35	construct	construct	NOUN
easat-8173	244	36	.	.	PUNCT
easat-8173	245	1	this	this	PRON
easat-8173	245	2	also	also	ADV
easat-8173	245	3	satisfies	satisfy	VERB
easat-8173	245	4	the	the	DET
easat-8173	245	5	minimum	minimum	ADJ
easat-8173	245	6	threshold	threshold	NOUN
easat-8173	245	7	for	for	ADP
easat-8173	245	8	convergent	convergent	NOUN
easat-8173	245	9	validity	validity	NOUN
easat-8173	245	10	.	.	PUNCT
easat-8173	246	1	in	in	ADP
easat-8173	246	2	terms	term	NOUN
easat-8173	246	3	of	of	ADP
easat-8173	246	4	reliability	reliability	NOUN
easat-8173	246	5	,	,	PUNCT
easat-8173	246	6	the	the	DET
easat-8173	246	7	composite	composite	ADJ
easat-8173	246	8	reliability	reliability	NOUN
easat-8173	246	9	(	(	PUNCT
easat-8173	246	10	cr	cr	NOUN
easat-8173	246	11	)	)	PUNCT
easat-8173	246	12	values	value	NOUN
easat-8173	246	13	for	for	ADP
easat-8173	246	14	all	all	DET
easat-8173	246	15	constructs	construct	NOUN
easat-8173	246	16	are	be	AUX
easat-8173	246	17	above	above	ADP
easat-8173	246	18	0.70	0.70	NUM
easat-8173	246	19	,	,	PUNCT
easat-8173	246	20	indicating	indicate	VERB
easat-8173	246	21	a	a	DET
easat-8173	246	22	high	high	ADJ
easat-8173	246	23	level	level	NOUN
easat-8173	246	24	of	of	ADP
easat-8173	246	25	internal	internal	ADJ
easat-8173	246	26	consistency	consistency	NOUN
easat-8173	246	27	among	among	ADP
easat-8173	246	28	the	the	DET
easat-8173	246	29	indicators	indicator	NOUN
easat-8173	246	30	.	.	PUNCT
easat-8173	247	1	these	these	DET
easat-8173	247	2	results	result	NOUN
easat-8173	247	3	suggest	suggest	VERB
easat-8173	247	4	that	that	SCONJ
easat-8173	247	5	the	the	DET
easat-8173	247	6	constructs	construct	NOUN
easat-8173	247	7	used	use	VERB
easat-8173	247	8	in	in	ADP
easat-8173	247	9	the	the	DET
easat-8173	247	10	model	model	NOUN
easat-8173	247	11	are	be	AUX
easat-8173	247	12	reliable	reliable	ADJ
easat-8173	247	13	.	.	PUNCT
easat-8173	248	1	table	table	NOUN
easat-8173	248	2	2	2	NUM
easat-8173	248	3	.	.	PUNCT
easat-8173	248	4	outer	outer	ADJ
easat-8173	248	5	model	model	NOUN
easat-8173	248	6	evaluation	evaluation	NOUN
easat-8173	248	7	.	.	PUNCT
easat-8173	249	1	construct	construct	VERB
easat-8173	249	2	indicator	indicator	NOUN
easat-8173	249	3	loading	load	VERB
easat-8173	249	4	ave	ave	PROPN
easat-8173	249	5	cr	cr	PROPN
easat-8173	249	6	audit	audit	PROPN
easat-8173	249	7	quality	quality	NOUN
easat-8173	249	8	aq1	aq1	VERB
easat-8173	249	9	0.76	0.76	NUM
easat-8173	249	10	0.63	0.63	NUM
easat-8173	249	11	0.84	0.84	NUM
easat-8173	249	12	audit	audit	NOUN
easat-8173	249	13	quality	quality	NOUN
easat-8173	249	14	aq2	aq2	PROPN
easat-8173	249	15	0.77	0.77	NUM
easat-8173	249	16	0.63	0.63	NUM
easat-8173	249	17	0.84	0.84	NUM
easat-8173	249	18	sustainability	sustainability	NOUN
easat-8173	249	19	disclosure	disclosure	NOUN
easat-8173	249	20	sd1	sd1	PROPN
easat-8173	249	21	0.83	0.83	NUM
easat-8173	249	22	0.68	0.68	NUM
easat-8173	249	23	0.87	0.87	NUM
easat-8173	249	24	sustainability	sustainability	NOUN
easat-8173	249	25	disclosure	disclosure	NOUN
easat-8173	249	26	sd2	sd2	PROPN
easat-8173	249	27	0.80	0.80	NUM
easat-8173	249	28	0.68	0.68	NUM
easat-8173	249	29	0.87	0.87	NUM
easat-8173	249	30	sustainability	sustainability	NOUN
easat-8173	249	31	disclosure	disclosure	NOUN
easat-8173	249	32	sd3	sd3	PROPN
easat-8173	249	33	0.75	0.75	NUM
easat-8173	249	34	0.68	0.68	NUM
easat-8173	249	35	0.87	0.87	NUM
easat-8173	249	36	financial	financial	ADJ
easat-8173	249	37	risk	risk	NOUN
easat-8173	249	38	fr1	fr1	PROPN
easat-8173	249	39	0.78	0.78	NUM
easat-8173	250	1	0.60	0.60	NUM
easat-8173	250	2	0.82	0.82	NUM
easat-8173	250	3	financial	financial	ADJ
easat-8173	250	4	risk	risk	NOUN
easat-8173	250	5	fr2	fr2	PROPN
easat-8173	250	6	0.81	0.81	NUM
easat-8173	250	7	0.60	0.60	NUM
easat-8173	250	8	0.82	0.82	NUM
easat-8173	250	9	firm	firm	ADJ
easat-8173	250	10	value	value	NOUN
easat-8173	250	11	fv1	fv1	NOUN
easat-8173	250	12	0.85	0.85	NUM
easat-8173	250	13	0.66	0.66	NUM
easat-8173	250	14	0.86	0.86	NUM
easat-8173	250	15	firm	firm	ADJ
easat-8173	250	16	value	value	NOUN
easat-8173	250	17	fv2	fv2	ADP
easat-8173	250	18	0.77	0.77	NUM
easat-8173	250	19	0.66	0.66	NUM
easat-8173	250	20	0.86	0.86	NUM
easat-8173	250	21	audit	audit	NOUN
easat-8173	250	22	opinion	opinion	NOUN
easat-8173	250	23	ao1	ao1	PROPN
easat-8173	250	24	0.88	0.88	NUM
easat-8173	250	25	0.70	0.70	NUM
easat-8173	250	26	0.90	0.90	NUM
easat-8173	250	27	overall	overall	ADJ
easat-8173	250	28	,	,	PUNCT
easat-8173	250	29	the	the	DET
easat-8173	250	30	results	result	NOUN
easat-8173	250	31	of	of	ADP
easat-8173	250	32	the	the	DET
easat-8173	250	33	outer	outer	ADJ
easat-8173	250	34	model	model	NOUN
easat-8173	250	35	evaluation	evaluation	NOUN
easat-8173	250	36	indicate	indicate	VERB
easat-8173	250	37	that	that	SCONJ
easat-8173	250	38	the	the	DET
easat-8173	250	39	measurement	measurement	NOUN
easat-8173	250	40	model	model	NOUN
easat-8173	250	41	in	in	ADP
easat-8173	250	42	this	this	DET
easat-8173	250	43	study	study	NOUN
easat-8173	250	44	satisfies	satisfy	VERB
easat-8173	250	45	the	the	DET
easat-8173	250	46	criteria	criterion	NOUN
easat-8173	250	47	for	for	ADP
easat-8173	250	48	validity	validity	NOUN
easat-8173	250	49	and	and	CCONJ
easat-8173	250	50	reliability	reliability	NOUN
easat-8173	250	51	,	,	PUNCT
easat-8173	250	52	allowing	allow	VERB
easat-8173	250	53	the	the	DET
easat-8173	250	54	analysis	analysis	NOUN
easat-8173	250	55	to	to	PART
easat-8173	250	56	proceed	proceed	VERB
easat-8173	250	57	to	to	ADP
easat-8173	250	58	the	the	DET
easat-8173	250	59	inner	inner	ADJ
easat-8173	250	60	model	model	NOUN
easat-8173	250	61	evaluation	evaluation	NOUN
easat-8173	250	62	to	to	PART
easat-8173	250	63	test	test	VERB
easat-8173	250	64	the	the	DET
easat-8173	250	65	relationships	relationship	NOUN
easat-8173	250	66	among	among	ADP
easat-8173	250	67	the	the	DET
easat-8173	250	68	latent	latent	NOUN
easat-8173	250	69	constructs	construct	NOUN
easat-8173	250	70	.	.	PUNCT
easat-8173	251	1	4.3	4.3	NUM
easat-8173	251	2	.	.	PUNCT
easat-8173	251	3	evaluation	evaluation	NOUN
easat-8173	251	4	of	of	ADP
easat-8173	251	5	the	the	DET
easat-8173	251	6	inner	inner	ADJ
easat-8173	251	7	model	model	NOUN
easat-8173	251	8	and	and	CCONJ
easat-8173	251	9	hypothesis	hypothesis	NOUN
easat-8173	251	10	testing	test	VERB
easat-8173	251	11	the	the	DET
easat-8173	251	12	inner	inner	ADJ
easat-8173	251	13	model	model	NOUN
easat-8173	251	14	evaluation	evaluation	NOUN
easat-8173	251	15	aims	aim	VERB
easat-8173	251	16	to	to	PART
easat-8173	251	17	assess	assess	VERB
easat-8173	251	18	the	the	DET
easat-8173	251	19	structural	structural	ADJ
easat-8173	251	20	relationships	relationship	NOUN
easat-8173	251	21	among	among	ADP
easat-8173	251	22	the	the	DET
easat-8173	251	23	latent	latent	NOUN
easat-8173	251	24	constructs	construct	NOUN
easat-8173	251	25	based	base	VERB
easat-8173	251	26	on	on	ADP
easat-8173	251	27	the	the	DET
easat-8173	251	28	smartpls	smartpls	NOUN
easat-8173	251	29	output	output	NOUN
easat-8173	251	30	,	,	PUNCT
easat-8173	251	31	using	use	VERB
easat-8173	251	32	the	the	DET
easat-8173	251	33	bootstrapping	bootstrappe	VERB
easat-8173	251	34	procedure	procedure	NOUN
easat-8173	251	35	.	.	PUNCT
easat-8173	252	1	table	table	NOUN
easat-8173	252	2	3	3	NUM
easat-8173	252	3	.	.	PUNCT
easat-8173	252	4	inner	inner	ADJ
easat-8173	252	5	model	model	NOUN
easat-8173	252	6	evaluation	evaluation	NOUN
easat-8173	252	7	and	and	CCONJ
easat-8173	252	8	hypothesis	hypothesis	NOUN
easat-8173	252	9	testing	testing	NOUN
easat-8173	252	10	.	.	PUNCT
easat-8173	253	1	hypothesis	hypothesis	NOUN
easat-8173	253	2	path	path	NOUN
easat-8173	253	3	coefficient	coefficient	NOUN
easat-8173	253	4	t	t	NOUN
easat-8173	253	5	-	-	PUNCT
easat-8173	253	6	statistic	statistic	NOUN
easat-8173	253	7	p	p	NOUN
easat-8173	253	8	-	-	PUNCT
easat-8173	253	9	value	value	NOUN
easat-8173	253	10	conclusion	conclusion	NOUN
easat-8173	253	11	h1	h1	NOUN
easat-8173	253	12	:	:	PUNCT
easat-8173	253	13	audit	audit	NOUN
easat-8173	253	14	quality	quality	NOUN
easat-8173	253	15	→	→	SYM
easat-8173	253	16	audit	audit	NOUN
easat-8173	253	17	opinion	opinion	NOUN
easat-8173	253	18	0.31	0.31	NUM
easat-8173	253	19	2.45	2.45	NUM
easat-8173	253	20	0.015	0.015	NUM
easat-8173	253	21	significant	significant	ADJ
easat-8173	253	22	h2	h2	NOUN
easat-8173	253	23	:	:	PUNCT
easat-8173	253	24	sustainability	sustainability	NOUN
easat-8173	253	25	disclosure	disclosure	NOUN
easat-8173	253	26	→	→	PUNCT
easat-8173	253	27	audit	audit	NOUN
easat-8173	253	28	opinion	opinion	NOUN
easat-8173	253	29	0.08	0.08	NUM
easat-8173	253	30	1.12	1.12	NUM
easat-8173	253	31	0.261	0.261	NUM
easat-8173	253	32	not	not	PART
easat-8173	253	33	significant	significant	ADJ
easat-8173	253	34	h3	h3	NOUN
easat-8173	253	35	:	:	PUNCT
easat-8173	253	36	audit	audit	NOUN
easat-8173	253	37	quality	quality	NOUN
easat-8173	253	38	→	→	SYM
easat-8173	253	39	financial	financial	ADJ
easat-8173	253	40	risk	risk	NOUN
easat-8173	253	41	-0.12	-0.12	NUM
easat-8173	253	42	1.56	1.56	NUM
easat-8173	253	43	0.120	0.120	NUM
easat-8173	253	44	not	not	PART
easat-8173	253	45	significant	significant	ADJ
easat-8173	253	46	h4	h4	NOUN
easat-8173	253	47	:	:	PUNCT
easat-8173	253	48	sustainability	sustainability	NOUN
easat-8173	253	49	disclosure	disclosure	NOUN
easat-8173	253	50	→	→	SYM
easat-8173	253	51	financial	financial	ADJ
easat-8173	253	52	risk	risk	NOUN
easat-8173	253	53	-0.09	-0.09	NUM
easat-8173	253	54	1.33	1.33	NUM
easat-8173	253	55	0.185	0.185	NUM
easat-8173	253	56	not	not	PART
easat-8173	253	57	significant	significant	ADJ
easat-8173	253	58	h5	h5	NOUN
easat-8173	253	59	:	:	PUNCT
easat-8173	253	60	financial	financial	ADJ
easat-8173	253	61	risk	risk	NOUN
easat-8173	253	62	→	→	PUNCT
easat-8173	253	63	audit	audit	NOUN
easat-8173	253	64	opinion	opinion	NOUN
easat-8173	253	65	-0.04	-0.04	NUM
easat-8173	253	66	0.89	0.89	NUM
easat-8173	253	67	0.374	0.374	NUM
easat-8173	253	68	not	not	PART
easat-8173	253	69	significant	significant	ADJ
easat-8173	253	70	h6	h6	NOUN
easat-8173	253	71	:	:	PUNCT
easat-8173	253	72	audit	audit	NOUN
easat-8173	253	73	quality	quality	NOUN
easat-8173	253	74	→	→	SYM
easat-8173	253	75	firm	firm	NOUN
easat-8173	253	76	value	value	NOUN
easat-8173	253	77	0.42	0.42	NUM
easat-8173	253	78	3.21	3.21	NUM
easat-8173	253	79	0.001	0.001	NUM
easat-8173	253	80	significant	significant	ADJ
easat-8173	253	81	h7	h7	NOUN
easat-8173	253	82	:	:	PUNCT
easat-8173	253	83	sustainability	sustainability	NOUN
easat-8173	253	84	disclosure	disclosure	NOUN
easat-8173	253	85	→	→	SYM
easat-8173	253	86	firm	firm	ADJ
easat-8173	253	87	value	value	NOUN
easat-8173	253	88	0.11	0.11	NUM
easat-8173	253	89	1.45	1.45	NUM
easat-8173	253	90	0.151	0.151	NUM
easat-8173	253	91	not	not	PART
easat-8173	253	92	significant	significant	ADJ
easat-8173	253	93	h8	h8	NOUN
easat-8173	253	94	:	:	PUNCT
easat-8173	253	95	firm	firm	ADJ
easat-8173	253	96	value	value	NOUN
easat-8173	253	97	→	→	SYM
easat-8173	253	98	audit	audit	NOUN
easat-8173	253	99	opinion	opinion	NOUN
easat-8173	253	100	0.28	0.28	NUM
easat-8173	253	101	2.73	2.73	NUM
easat-8173	253	102	0.007	0.007	NUM
easat-8173	253	103	significant	significant	ADJ
easat-8173	253	104	table	table	NOUN
easat-8173	253	105	3	3	NUM
easat-8173	253	106	presents	present	VERB
easat-8173	253	107	the	the	DET
easat-8173	253	108	results	result	NOUN
easat-8173	253	109	of	of	ADP
easat-8173	253	110	the	the	DET
easat-8173	253	111	path	path	NOUN
easat-8173	253	112	coefficient	coefficient	NOUN
easat-8173	253	113	analysis	analysis	NOUN
easat-8173	253	114	,	,	PUNCT
easat-8173	253	115	including	include	VERB
easat-8173	253	116	t	t	PROPN
easat-8173	253	117	-	-	PUNCT
easat-8173	253	118	statistics	statistic	NOUN
easat-8173	253	119	,	,	PUNCT
easat-8173	253	120	p	p	NOUN
easat-8173	253	121	-	-	PUNCT
easat-8173	253	122	values	value	NOUN
easat-8173	253	123	,	,	PUNCT
easat-8173	253	124	and	and	CCONJ
easat-8173	253	125	the	the	DET
easat-8173	253	126	significance	significance	NOUN
easat-8173	253	127	of	of	ADP
easat-8173	253	128	each	each	DET
easat-8173	253	129	proposed	propose	VERB
easat-8173	253	130	hypothesis	hypothesis	NOUN
easat-8173	253	131	.	.	PUNCT
easat-8173	254	1	based	base	VERB
easat-8173	254	2	on	on	ADP
easat-8173	254	3	the	the	DET
easat-8173	254	4	analysis	analysis	NOUN
easat-8173	254	5	,	,	PUNCT
easat-8173	254	6	three	three	NUM
easat-8173	254	7	structural	structural	ADJ
easat-8173	254	8	paths	path	NOUN
easat-8173	254	9	are	be	AUX
easat-8173	254	10	found	find	VERB
easat-8173	254	11	to	to	PART
easat-8173	254	12	be	be	AUX
easat-8173	254	13	statistically	statistically	ADV
easat-8173	254	14	significant	significant	ADJ
easat-8173	254	15	:	:	PUNCT
easat-8173	255	1	1	1	X
easat-8173	255	2	.	.	X
easat-8173	255	3	h1	h1	PROPN
easat-8173	255	4	:	:	PUNCT
easat-8173	255	5	audit	audit	NOUN
easat-8173	255	6	quality	quality	NOUN
easat-8173	255	7	has	have	VERB
easat-8173	255	8	a	a	DET
easat-8173	255	9	positive	positive	ADJ
easat-8173	255	10	and	and	CCONJ
easat-8173	255	11	significant	significant	ADJ
easat-8173	255	12	effect	effect	NOUN
easat-8173	255	13	on	on	ADP
easat-8173	255	14	audit	audit	NOUN
easat-8173	255	15	opinion	opinion	NOUN
easat-8173	255	16	(	(	PUNCT
easat-8173	255	17	β	β	X
easat-8173	255	18	=	=	SYM
easat-8173	255	19	0.31	0.31	NUM
easat-8173	255	20	;	;	PUNCT
easat-8173	256	1	p	p	X
easat-8173	256	2	=	=	NOUN
easat-8173	256	3	0.015	0.015	NUM
easat-8173	256	4	)	)	PUNCT
easat-8173	256	5	,	,	PUNCT
easat-8173	256	6	1460	1460	NUM
easat-8173	256	7	edelweiss	edelweiss	PROPN
easat-8173	256	8	applied	apply	VERB
easat-8173	256	9	science	science	NOUN
easat-8173	256	10	and	and	CCONJ
easat-8173	256	11	technology	technology	NOUN
easat-8173	256	12	issn	issn	PROPN
easat-8173	256	13	:	:	PUNCT
easat-8173	256	14	2576	2576	NUM
easat-8173	256	15	-	-	SYM
easat-8173	256	16	8484	8484	NUM
easat-8173	256	17	vol	vol	NOUN
easat-8173	256	18	.	.	PROPN
easat-8173	257	1	9	9	NUM
easat-8173	257	2	,	,	PUNCT
easat-8173	257	3	no	no	INTJ
easat-8173	257	4	.	.	NOUN
easat-8173	258	1	6	6	NUM
easat-8173	258	2	:	:	SYM
easat-8173	258	3	1451	1451	NUM
easat-8173	258	4	-	-	SYM
easat-8173	258	5	1464	1464	NUM
easat-8173	258	6	,	,	PUNCT
easat-8173	258	7	2025	2025	NUM
easat-8173	258	8	doi	doi	NOUN
easat-8173	258	9	:	:	PUNCT
easat-8173	258	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	258	11	©	©	PROPN
easat-8173	258	12	2025	2025	NUM
easat-8173	258	13	by	by	ADP
easat-8173	258	14	the	the	DET
easat-8173	258	15	authors	author	NOUN
easat-8173	258	16	;	;	PUNCT
easat-8173	258	17	licensee	licensee	PROPN
easat-8173	258	18	learning	learning	NOUN
easat-8173	258	19	gate	gate	NOUN
easat-8173	258	20	2	2	NUM
easat-8173	258	21	.	.	PUNCT
easat-8173	259	1	h6	h6	NOUN
easat-8173	259	2	:	:	PUNCT
easat-8173	259	3	audit	audit	NOUN
easat-8173	259	4	quality	quality	NOUN
easat-8173	259	5	also	also	ADV
easat-8173	259	6	has	have	VERB
easat-8173	259	7	a	a	DET
easat-8173	259	8	positive	positive	ADJ
easat-8173	259	9	effect	effect	NOUN
easat-8173	259	10	on	on	ADP
easat-8173	259	11	firm	firm	ADJ
easat-8173	259	12	value	value	NOUN
easat-8173	259	13	(	(	PUNCT
easat-8173	259	14	β	β	X
easat-8173	259	15	=	=	PUNCT
easat-8173	259	16	0.42	0.42	NUM
easat-8173	259	17	;	;	PUNCT
easat-8173	259	18	p	p	X
easat-8173	259	19	=	=	NOUN
easat-8173	259	20	0.001	0.001	NUM
easat-8173	259	21	)	)	PUNCT
easat-8173	259	22	,	,	PUNCT
easat-8173	259	23	and	and	CCONJ
easat-8173	259	24	3	3	X
easat-8173	259	25	.	.	X
easat-8173	260	1	h8	h8	NOUN
easat-8173	260	2	:	:	PUNCT
easat-8173	260	3	firm	firm	ADJ
easat-8173	260	4	value	value	NOUN
easat-8173	260	5	has	have	VERB
easat-8173	260	6	a	a	DET
easat-8173	260	7	positive	positive	ADJ
easat-8173	260	8	effect	effect	NOUN
easat-8173	260	9	on	on	ADP
easat-8173	260	10	audit	audit	NOUN
easat-8173	260	11	opinion	opinion	NOUN
easat-8173	260	12	(	(	PUNCT
easat-8173	260	13	β	β	X
easat-8173	260	14	=	=	SYM
easat-8173	260	15	0.28	0.28	NUM
easat-8173	260	16	;	;	PUNCT
easat-8173	260	17	p	p	X
easat-8173	260	18	=	=	NOUN
easat-8173	260	19	0.007	0.007	NUM
easat-8173	260	20	)	)	PUNCT
easat-8173	260	21	.	.	PUNCT
easat-8173	261	1	these	these	DET
easat-8173	261	2	results	result	NOUN
easat-8173	261	3	support	support	VERB
easat-8173	261	4	the	the	DET
easat-8173	261	5	notion	notion	NOUN
easat-8173	261	6	that	that	SCONJ
easat-8173	261	7	audit	audit	NOUN
easat-8173	261	8	quality	quality	NOUN
easat-8173	261	9	plays	play	VERB
easat-8173	261	10	a	a	DET
easat-8173	261	11	critical	critical	ADJ
easat-8173	261	12	role	role	NOUN
easat-8173	261	13	in	in	ADP
easat-8173	261	14	influencing	influence	VERB
easat-8173	261	15	audit	audit	NOUN
easat-8173	261	16	opinion	opinion	NOUN
easat-8173	261	17	,	,	PUNCT
easat-8173	261	18	both	both	PRON
easat-8173	261	19	directly	directly	ADV
easat-8173	261	20	and	and	CCONJ
easat-8173	261	21	indirectly	indirectly	ADV
easat-8173	261	22	through	through	ADP
easat-8173	261	23	firm	firm	ADJ
easat-8173	261	24	value	value	NOUN
easat-8173	261	25	.	.	PUNCT
easat-8173	262	1	in	in	ADP
easat-8173	262	2	contrast	contrast	NOUN
easat-8173	262	3	,	,	PUNCT
easat-8173	262	4	the	the	DET
easat-8173	262	5	effects	effect	NOUN
easat-8173	262	6	of	of	ADP
easat-8173	262	7	sustainability	sustainability	NOUN
easat-8173	262	8	disclosure	disclosure	NOUN
easat-8173	262	9	on	on	ADP
easat-8173	262	10	audit	audit	NOUN
easat-8173	262	11	opinion	opinion	NOUN
easat-8173	262	12	(	(	PUNCT
easat-8173	262	13	h2	h2	NOUN
easat-8173	262	14	)	)	PUNCT
easat-8173	262	15	and	and	CCONJ
easat-8173	262	16	firm	firm	ADJ
easat-8173	262	17	value	value	NOUN
easat-8173	262	18	(	(	PUNCT
easat-8173	262	19	h7	h7	PROPN
easat-8173	262	20	)	)	PUNCT
easat-8173	262	21	are	be	AUX
easat-8173	262	22	not	not	PART
easat-8173	262	23	statistically	statistically	ADV
easat-8173	262	24	significant	significant	ADJ
easat-8173	262	25	.	.	PUNCT
easat-8173	263	1	this	this	PRON
easat-8173	263	2	suggests	suggest	VERB
easat-8173	263	3	that	that	SCONJ
easat-8173	263	4	esg	esg	PROPN
easat-8173	263	5	disclosure	disclosure	NOUN
easat-8173	263	6	practices	practice	NOUN
easat-8173	263	7	have	have	VERB
easat-8173	263	8	yet	yet	ADV
easat-8173	263	9	to	to	PART
easat-8173	263	10	be	be	AUX
easat-8173	263	11	fully	fully	ADV
easat-8173	263	12	considered	consider	VERB
easat-8173	263	13	by	by	ADP
easat-8173	263	14	auditors	auditor	NOUN
easat-8173	263	15	in	in	ADP
easat-8173	263	16	forming	form	VERB
easat-8173	263	17	audit	audit	NOUN
easat-8173	263	18	opinions	opinion	NOUN
easat-8173	263	19	and	and	CCONJ
easat-8173	263	20	remain	remain	VERB
easat-8173	263	21	insufficiently	insufficiently	ADV
easat-8173	263	22	influential	influential	ADJ
easat-8173	263	23	in	in	ADP
easat-8173	263	24	shaping	shape	VERB
easat-8173	263	25	market	market	NOUN
easat-8173	263	26	perceptions	perception	NOUN
easat-8173	263	27	of	of	ADP
easat-8173	263	28	firm	firm	ADJ
easat-8173	263	29	value	value	NOUN
easat-8173	263	30	.	.	PUNCT
easat-8173	264	1	financial	financial	ADJ
easat-8173	264	2	risk	risk	NOUN
easat-8173	264	3	does	do	AUX
easat-8173	264	4	not	not	PART
easat-8173	264	5	appear	appear	VERB
easat-8173	264	6	to	to	PART
easat-8173	264	7	play	play	VERB
easat-8173	264	8	a	a	DET
easat-8173	264	9	significant	significant	ADJ
easat-8173	264	10	role	role	NOUN
easat-8173	264	11	either	either	CCONJ
easat-8173	264	12	as	as	ADP
easat-8173	264	13	a	a	DET
easat-8173	264	14	mediating	mediate	VERB
easat-8173	264	15	variable	variable	NOUN
easat-8173	264	16	or	or	CCONJ
easat-8173	264	17	through	through	ADP
easat-8173	264	18	direct	direct	ADJ
easat-8173	264	19	pathways	pathway	NOUN
easat-8173	264	20	.	.	PUNCT
easat-8173	265	1	this	this	PRON
easat-8173	265	2	is	be	AUX
easat-8173	265	3	evident	evident	ADJ
easat-8173	265	4	from	from	ADP
easat-8173	265	5	the	the	DET
easat-8173	265	6	non	non	ADJ
easat-8173	265	7	-	-	ADJ
easat-8173	265	8	significant	significant	ADJ
easat-8173	265	9	results	result	NOUN
easat-8173	265	10	of	of	ADP
easat-8173	265	11	h3	h3	NOUN
easat-8173	265	12	,	,	PUNCT
easat-8173	265	13	h4	h4	NOUN
easat-8173	265	14	,	,	PUNCT
easat-8173	265	15	and	and	CCONJ
easat-8173	265	16	h5	h5	PROPN
easat-8173	265	17	,	,	PUNCT
easat-8173	265	18	indicating	indicate	VERB
easat-8173	265	19	that	that	SCONJ
easat-8173	265	20	auditors	auditor	NOUN
easat-8173	265	21	may	may	AUX
easat-8173	265	22	rely	rely	VERB
easat-8173	265	23	more	more	ADV
easat-8173	265	24	on	on	ADP
easat-8173	265	25	non	non	ADJ
easat-8173	265	26	-	-	ADJ
easat-8173	265	27	financial	financial	ADJ
easat-8173	265	28	considerations	consideration	NOUN
easat-8173	265	29	when	when	SCONJ
easat-8173	265	30	assessing	assess	VERB
easat-8173	265	31	going	go	VERB
easat-8173	265	32	concern	concern	NOUN
easat-8173	265	33	risk	risk	NOUN
easat-8173	265	34	in	in	ADP
easat-8173	265	35	the	the	DET
easat-8173	265	36	context	context	NOUN
easat-8173	265	37	of	of	ADP
easat-8173	265	38	soes	soe	NOUN
easat-8173	265	39	.	.	PUNCT
easat-8173	266	1	overall	overall	ADV
easat-8173	266	2	,	,	PUNCT
easat-8173	266	3	these	these	DET
easat-8173	266	4	findings	finding	NOUN
easat-8173	266	5	highlight	highlight	VERB
easat-8173	266	6	the	the	DET
easat-8173	266	7	central	central	ADJ
easat-8173	266	8	role	role	NOUN
easat-8173	266	9	of	of	ADP
easat-8173	266	10	audit	audit	NOUN
easat-8173	266	11	quality	quality	NOUN
easat-8173	266	12	and	and	CCONJ
easat-8173	266	13	firm	firm	ADJ
easat-8173	266	14	value	value	NOUN
easat-8173	266	15	as	as	ADP
easat-8173	266	16	the	the	DET
easat-8173	266	17	key	key	ADJ
easat-8173	266	18	determinants	determinant	NOUN
easat-8173	266	19	of	of	ADP
easat-8173	266	20	audit	audit	NOUN
easat-8173	266	21	opinion	opinion	NOUN
easat-8173	266	22	among	among	ADP
easat-8173	266	23	non	non	ADJ
easat-8173	266	24	-	-	ADJ
easat-8173	266	25	bank	bank	ADJ
easat-8173	266	26	state	state	NOUN
easat-8173	266	27	-	-	PUNCT
easat-8173	266	28	owned	own	VERB
easat-8173	266	29	enterprises	enterprise	NOUN
easat-8173	266	30	in	in	ADP
easat-8173	266	31	indonesia	indonesia	PROPN
easat-8173	266	32	.	.	PUNCT
easat-8173	267	1	4.4	4.4	NUM
easat-8173	267	2	.	.	PUNCT
easat-8173	268	1	discussion	discussion	NOUN
easat-8173	268	2	the	the	DET
easat-8173	268	3	hypothesis	hypothesis	NOUN
easat-8173	268	4	testing	testing	NOUN
easat-8173	268	5	results	result	NOUN
easat-8173	268	6	show	show	VERB
easat-8173	268	7	that	that	SCONJ
easat-8173	268	8	audit	audit	NOUN
easat-8173	268	9	quality	quality	NOUN
easat-8173	268	10	has	have	VERB
easat-8173	268	11	a	a	DET
easat-8173	268	12	positive	positive	ADJ
easat-8173	268	13	and	and	CCONJ
easat-8173	268	14	significant	significant	ADJ
easat-8173	268	15	effect	effect	NOUN
easat-8173	268	16	on	on	ADP
easat-8173	268	17	audit	audit	NOUN
easat-8173	268	18	opinion	opinion	NOUN
easat-8173	268	19	(	(	PUNCT
easat-8173	268	20	h1	h1	PROPN
easat-8173	268	21	)	)	PUNCT
easat-8173	268	22	.	.	PUNCT
easat-8173	269	1	this	this	DET
easat-8173	269	2	finding	finding	NOUN
easat-8173	269	3	supports	support	VERB
easat-8173	269	4	the	the	DET
easat-8173	269	5	argument	argument	NOUN
easat-8173	269	6	that	that	SCONJ
easat-8173	269	7	high	high	ADJ
easat-8173	269	8	-	-	PUNCT
easat-8173	269	9	quality	quality	NOUN
easat-8173	269	10	auditors	auditor	NOUN
easat-8173	269	11	—	—	PUNCT
easat-8173	269	12	particularly	particularly	ADV
easat-8173	269	13	those	those	PRON
easat-8173	269	14	from	from	ADP
easat-8173	269	15	big	big	ADJ
easat-8173	269	16	four	four	NUM
easat-8173	269	17	firms	firm	NOUN
easat-8173	269	18	—	—	PUNCT
easat-8173	269	19	possess	possess	VERB
easat-8173	269	20	greater	great	ADJ
easat-8173	269	21	competence	competence	NOUN
easat-8173	269	22	and	and	CCONJ
easat-8173	269	23	independence	independence	NOUN
easat-8173	269	24	in	in	ADP
easat-8173	269	25	objectively	objectively	ADV
easat-8173	269	26	evaluating	evaluate	VERB
easat-8173	269	27	the	the	DET
easat-8173	269	28	fairness	fairness	NOUN
easat-8173	269	29	of	of	ADP
easat-8173	269	30	financial	financial	ADJ
easat-8173	269	31	statements	statement	NOUN
easat-8173	269	32	[	[	X
easat-8173	269	33	21	21	NUM
easat-8173	269	34	]	]	PUNCT
easat-8173	269	35	.	.	PUNCT
easat-8173	270	1	this	this	DET
easat-8173	270	2	result	result	NOUN
easat-8173	270	3	also	also	ADV
easat-8173	270	4	aligns	align	VERB
easat-8173	270	5	with	with	ADP
easat-8173	270	6	agency	agency	NOUN
easat-8173	270	7	theory	theory	NOUN
easat-8173	270	8	,	,	PUNCT
easat-8173	270	9	which	which	PRON
easat-8173	270	10	views	view	VERB
easat-8173	270	11	high	high	ADJ
easat-8173	270	12	-	-	PUNCT
easat-8173	270	13	quality	quality	NOUN
easat-8173	270	14	audits	audits	NOUN
easat-8173	270	15	as	as	ADP
easat-8173	270	16	an	an	DET
easat-8173	270	17	external	external	ADJ
easat-8173	270	18	monitoring	monitoring	NOUN
easat-8173	270	19	mechanism	mechanism	NOUN
easat-8173	270	20	to	to	PART
easat-8173	270	21	mitigate	mitigate	VERB
easat-8173	270	22	conflicts	conflict	NOUN
easat-8173	270	23	of	of	ADP
easat-8173	270	24	interest	interest	NOUN
easat-8173	270	25	between	between	ADP
easat-8173	270	26	managers	manager	NOUN
easat-8173	270	27	and	and	CCONJ
easat-8173	270	28	owners	owner	NOUN
easat-8173	270	29	[	[	X
easat-8173	270	30	16	16	NUM
easat-8173	270	31	]	]	PUNCT
easat-8173	270	32	.	.	PUNCT
easat-8173	271	1	conversely	conversely	ADV
easat-8173	271	2	,	,	PUNCT
easat-8173	271	3	sustainability	sustainability	NOUN
easat-8173	271	4	disclosure	disclosure	NOUN
easat-8173	271	5	does	do	AUX
easat-8173	271	6	not	not	PART
easat-8173	271	7	have	have	VERB
easat-8173	271	8	a	a	DET
easat-8173	271	9	significant	significant	ADJ
easat-8173	271	10	effect	effect	NOUN
easat-8173	271	11	on	on	ADP
easat-8173	271	12	audit	audit	NOUN
easat-8173	271	13	opinion	opinion	NOUN
easat-8173	271	14	(	(	PUNCT
easat-8173	271	15	h2	h2	NOUN
easat-8173	271	16	)	)	PUNCT
easat-8173	271	17	.	.	PUNCT
easat-8173	272	1	although	although	SCONJ
easat-8173	272	2	theoretically	theoretically	ADV
easat-8173	272	3	,	,	PUNCT
easat-8173	272	4	esg	esg	PROPN
easat-8173	272	5	disclosure	disclosure	NOUN
easat-8173	272	6	may	may	AUX
easat-8173	272	7	act	act	VERB
easat-8173	272	8	as	as	ADP
easat-8173	272	9	a	a	DET
easat-8173	272	10	positive	positive	ADJ
easat-8173	272	11	signal	signal	NOUN
easat-8173	272	12	of	of	ADP
easat-8173	272	13	managerial	managerial	ADJ
easat-8173	272	14	integrity	integrity	NOUN
easat-8173	272	15	(	(	PUNCT
easat-8173	272	16	signaling	signal	VERB
easat-8173	272	17	theory	theory	NOUN
easat-8173	272	18	)	)	PUNCT
easat-8173	272	19	,	,	PUNCT
easat-8173	272	20	this	this	DET
easat-8173	272	21	finding	finding	NOUN
easat-8173	272	22	suggests	suggest	VERB
easat-8173	272	23	that	that	SCONJ
easat-8173	272	24	sustainability	sustainability	NOUN
easat-8173	272	25	information	information	NOUN
easat-8173	272	26	has	have	AUX
easat-8173	272	27	not	not	PART
easat-8173	272	28	yet	yet	ADV
easat-8173	272	29	been	be	AUX
easat-8173	272	30	fully	fully	ADV
easat-8173	272	31	considered	consider	VERB
easat-8173	272	32	by	by	ADP
easat-8173	272	33	auditors	auditor	NOUN
easat-8173	272	34	in	in	ADP
easat-8173	272	35	audit	audit	NOUN
easat-8173	272	36	risk	risk	NOUN
easat-8173	272	37	assessments	assessment	NOUN
easat-8173	272	38	or	or	CCONJ
easat-8173	272	39	opinion	opinion	NOUN
easat-8173	272	40	decisions	decision	NOUN
easat-8173	272	41	.	.	PUNCT
easat-8173	273	1	this	this	PRON
easat-8173	273	2	may	may	AUX
easat-8173	273	3	be	be	AUX
easat-8173	273	4	due	due	ADJ
easat-8173	273	5	to	to	ADP
easat-8173	273	6	the	the	DET
easat-8173	273	7	incomplete	incomplete	ADJ
easat-8173	273	8	integration	integration	NOUN
easat-8173	273	9	of	of	ADP
easat-8173	273	10	sustainability	sustainability	NOUN
easat-8173	273	11	reporting	reporting	NOUN
easat-8173	273	12	practices	practice	NOUN
easat-8173	273	13	into	into	ADP
easat-8173	273	14	formal	formal	ADJ
easat-8173	273	15	audit	audit	NOUN
easat-8173	273	16	standards	standard	NOUN
easat-8173	273	17	among	among	ADP
easat-8173	273	18	soes	soe	NOUN
easat-8173	273	19	,	,	PUNCT
easat-8173	273	20	or	or	CCONJ
easat-8173	273	21	because	because	SCONJ
easat-8173	273	22	auditors	auditor	NOUN
easat-8173	273	23	continue	continue	VERB
easat-8173	273	24	to	to	PART
easat-8173	273	25	prioritize	prioritize	VERB
easat-8173	273	26	financial	financial	ADJ
easat-8173	273	27	factors	factor	NOUN
easat-8173	273	28	in	in	ADP
easat-8173	273	29	their	their	PRON
easat-8173	273	30	evaluations	evaluation	NOUN
easat-8173	273	31	[	[	X
easat-8173	273	32	24	24	NUM
easat-8173	273	33	,	,	PUNCT
easat-8173	273	34	29	29	NUM
easat-8173	273	35	]	]	PUNCT
easat-8173	273	36	.	.	PUNCT
easat-8173	274	1	regarding	regard	VERB
easat-8173	274	2	the	the	DET
easat-8173	274	3	mediating	mediate	VERB
easat-8173	274	4	role	role	NOUN
easat-8173	274	5	,	,	PUNCT
easat-8173	274	6	financial	financial	ADJ
easat-8173	274	7	risk	risk	NOUN
easat-8173	274	8	does	do	AUX
easat-8173	274	9	not	not	PART
easat-8173	274	10	exhibit	exhibit	VERB
easat-8173	274	11	significant	significant	ADJ
easat-8173	274	12	relationships	relationship	NOUN
easat-8173	274	13	with	with	ADP
easat-8173	274	14	other	other	ADJ
easat-8173	274	15	variables	variable	NOUN
easat-8173	274	16	(	(	PUNCT
easat-8173	274	17	h3	h3	NOUN
easat-8173	274	18	,	,	PUNCT
easat-8173	274	19	h4	h4	NOUN
easat-8173	274	20	,	,	PUNCT
easat-8173	274	21	h5	h5	PROPN
easat-8173	274	22	)	)	PUNCT
easat-8173	274	23	.	.	PUNCT
easat-8173	275	1	this	this	PRON
easat-8173	275	2	indicates	indicate	VERB
easat-8173	275	3	that	that	SCONJ
easat-8173	275	4	leverage	leverage	NOUN
easat-8173	275	5	(	(	PUNCT
easat-8173	275	6	measured	measure	VERB
easat-8173	275	7	by	by	ADP
easat-8173	275	8	der	der	NOUN
easat-8173	275	9	)	)	PUNCT
easat-8173	275	10	is	be	AUX
easat-8173	275	11	not	not	PART
easat-8173	275	12	a	a	DET
easat-8173	275	13	strong	strong	ADJ
easat-8173	275	14	enough	enough	ADJ
easat-8173	275	15	indicator	indicator	NOUN
easat-8173	275	16	to	to	PART
easat-8173	275	17	shape	shape	VERB
easat-8173	275	18	auditors	auditor	NOUN
easat-8173	275	19	’	’	PART
easat-8173	275	20	perceptions	perception	NOUN
easat-8173	275	21	of	of	ADP
easat-8173	275	22	risk	risk	NOUN
easat-8173	275	23	.	.	PUNCT
easat-8173	276	1	it	it	PRON
easat-8173	276	2	also	also	ADV
easat-8173	276	3	reinforces	reinforce	VERB
easat-8173	276	4	the	the	DET
easat-8173	276	5	assumption	assumption	NOUN
easat-8173	276	6	that	that	SCONJ
easat-8173	276	7	,	,	PUNCT
easat-8173	276	8	particularly	particularly	ADV
easat-8173	276	9	in	in	ADP
easat-8173	276	10	the	the	DET
easat-8173	276	11	context	context	NOUN
easat-8173	276	12	of	of	ADP
easat-8173	276	13	soes	soe	NOUN
easat-8173	276	14	,	,	PUNCT
easat-8173	276	15	auditors	auditor	NOUN
easat-8173	276	16	may	may	AUX
easat-8173	276	17	take	take	VERB
easat-8173	276	18	into	into	ADP
easat-8173	276	19	account	account	NOUN
easat-8173	276	20	non	non	ADJ
easat-8173	276	21	-	-	ADJ
easat-8173	276	22	financial	financial	ADJ
easat-8173	276	23	considerations	consideration	NOUN
easat-8173	276	24	such	such	ADJ
easat-8173	276	25	as	as	ADP
easat-8173	276	26	corporate	corporate	ADJ
easat-8173	276	27	reputation	reputation	NOUN
easat-8173	276	28	,	,	PUNCT
easat-8173	276	29	institutional	institutional	ADJ
easat-8173	276	30	interventions	intervention	NOUN
easat-8173	276	31	,	,	PUNCT
easat-8173	276	32	or	or	CCONJ
easat-8173	276	33	political	political	ADJ
easat-8173	276	34	stability	stability	NOUN
easat-8173	276	35	when	when	SCONJ
easat-8173	276	36	evaluating	evaluate	VERB
easat-8173	276	37	going	go	VERB
easat-8173	276	38	concern	concern	NOUN
easat-8173	276	39	risks	risk	NOUN
easat-8173	276	40	.	.	PUNCT
easat-8173	277	1	in	in	ADP
easat-8173	277	2	contrast	contrast	NOUN
easat-8173	277	3	,	,	PUNCT
easat-8173	277	4	firm	firm	ADJ
easat-8173	277	5	value	value	NOUN
easat-8173	277	6	plays	play	VERB
easat-8173	277	7	a	a	DET
easat-8173	277	8	significant	significant	ADJ
easat-8173	277	9	role	role	NOUN
easat-8173	277	10	in	in	ADP
easat-8173	277	11	two	two	NUM
easat-8173	277	12	pathways	pathway	NOUN
easat-8173	277	13	:	:	PUNCT
easat-8173	277	14	it	it	PRON
easat-8173	277	15	is	be	AUX
easat-8173	277	16	influenced	influence	VERB
easat-8173	277	17	by	by	ADP
easat-8173	277	18	audit	audit	NOUN
easat-8173	277	19	quality	quality	NOUN
easat-8173	277	20	(	(	PUNCT
easat-8173	277	21	h6	h6	PROPN
easat-8173	277	22	)	)	PUNCT
easat-8173	277	23	and	and	CCONJ
easat-8173	277	24	affects	affect	VERB
easat-8173	277	25	audit	audit	NOUN
easat-8173	277	26	opinion	opinion	NOUN
easat-8173	277	27	(	(	PUNCT
easat-8173	277	28	h8	h8	PROPN
easat-8173	277	29	)	)	PUNCT
easat-8173	277	30	.	.	PUNCT
easat-8173	278	1	this	this	PRON
easat-8173	278	2	implies	imply	VERB
easat-8173	278	3	that	that	SCONJ
easat-8173	278	4	auditors	auditor	NOUN
easat-8173	278	5	are	be	AUX
easat-8173	278	6	likely	likely	ADJ
easat-8173	278	7	to	to	PART
easat-8173	278	8	consider	consider	VERB
easat-8173	278	9	market	market	NOUN
easat-8173	278	10	perceptions	perception	NOUN
easat-8173	278	11	of	of	ADP
easat-8173	278	12	a	a	DET
easat-8173	278	13	firm	firm	NOUN
easat-8173	278	14	’s	’s	PART
easat-8173	278	15	performance	performance	NOUN
easat-8173	278	16	and	and	CCONJ
easat-8173	278	17	prospects	prospect	NOUN
easat-8173	278	18	as	as	ADP
easat-8173	278	19	part	part	NOUN
easat-8173	278	20	of	of	ADP
easat-8173	278	21	their	their	PRON
easat-8173	278	22	audit	audit	NOUN
easat-8173	278	23	judgments	judgment	NOUN
easat-8173	278	24	.	.	PUNCT
easat-8173	279	1	this	this	DET
easat-8173	279	2	finding	finding	NOUN
easat-8173	279	3	supports	support	VERB
easat-8173	279	4	the	the	DET
easat-8173	279	5	signaling	signal	VERB
easat-8173	279	6	theory	theory	NOUN
easat-8173	279	7	perspective	perspective	NOUN
easat-8173	279	8	,	,	PUNCT
easat-8173	279	9	wherein	wherein	SCONJ
easat-8173	279	10	a	a	DET
easat-8173	279	11	higher	high	ADJ
easat-8173	279	12	firm	firm	ADJ
easat-8173	279	13	value	value	NOUN
easat-8173	279	14	reflects	reflect	VERB
easat-8173	279	15	greater	great	ADJ
easat-8173	279	16	public	public	ADJ
easat-8173	279	17	trust	trust	NOUN
easat-8173	279	18	and	and	CCONJ
easat-8173	279	19	sound	sound	VERB
easat-8173	279	20	corporate	corporate	ADJ
easat-8173	279	21	governance	governance	NOUN
easat-8173	279	22	,	,	PUNCT
easat-8173	279	23	thereby	thereby	ADV
easat-8173	279	24	increasing	increase	VERB
easat-8173	279	25	auditors	auditor	NOUN
easat-8173	279	26	’	’	PART
easat-8173	279	27	confidence	confidence	NOUN
easat-8173	279	28	in	in	ADP
easat-8173	279	29	the	the	DET
easat-8173	279	30	client	client	NOUN
easat-8173	279	31	’s	’s	PART
easat-8173	279	32	going	go	VERB
easat-8173	279	33	concern	concern	NOUN
easat-8173	279	34	status	status	NOUN
easat-8173	279	35	[	[	X
easat-8173	279	36	35	35	NUM
easat-8173	279	37	]	]	PUNCT
easat-8173	279	38	.	.	PUNCT
easat-8173	280	1	meanwhile	meanwhile	ADV
easat-8173	280	2	,	,	PUNCT
easat-8173	280	3	the	the	DET
easat-8173	280	4	effect	effect	NOUN
easat-8173	280	5	of	of	ADP
easat-8173	280	6	sustainability	sustainability	NOUN
easat-8173	280	7	disclosure	disclosure	NOUN
easat-8173	280	8	on	on	ADP
easat-8173	280	9	firm	firm	ADJ
easat-8173	280	10	value	value	NOUN
easat-8173	280	11	(	(	PUNCT
easat-8173	280	12	h7	h7	PROPN
easat-8173	280	13	)	)	PUNCT
easat-8173	280	14	is	be	AUX
easat-8173	280	15	not	not	PART
easat-8173	280	16	significant	significant	ADJ
easat-8173	280	17	,	,	PUNCT
easat-8173	280	18	indicating	indicate	VERB
easat-8173	280	19	that	that	SCONJ
easat-8173	280	20	investors	investor	NOUN
easat-8173	280	21	and	and	CCONJ
easat-8173	280	22	market	market	NOUN
easat-8173	280	23	stakeholders	stakeholder	NOUN
easat-8173	280	24	may	may	AUX
easat-8173	280	25	not	not	PART
easat-8173	280	26	yet	yet	ADV
easat-8173	280	27	fully	fully	ADV
easat-8173	280	28	incorporate	incorporate	VERB
easat-8173	280	29	esg	esg	NOUN
easat-8173	280	30	disclosure	disclosure	NOUN
easat-8173	280	31	into	into	ADP
easat-8173	280	32	their	their	PRON
easat-8173	280	33	assessments	assessment	NOUN
easat-8173	280	34	of	of	ADP
easat-8173	280	35	long	long	ADJ
easat-8173	280	36	-	-	PUNCT
easat-8173	280	37	term	term	NOUN
easat-8173	280	38	firm	firm	ADJ
easat-8173	280	39	value	value	NOUN
easat-8173	280	40	.	.	PUNCT
easat-8173	281	1	this	this	PRON
easat-8173	281	2	is	be	AUX
easat-8173	281	3	consistent	consistent	ADJ
easat-8173	281	4	with	with	ADP
easat-8173	281	5	prior	prior	ADJ
easat-8173	281	6	research	research	NOUN
easat-8173	281	7	in	in	ADP
easat-8173	281	8	emerging	emerge	VERB
easat-8173	281	9	markets	market	NOUN
easat-8173	281	10	,	,	PUNCT
easat-8173	281	11	where	where	SCONJ
easat-8173	281	12	the	the	DET
easat-8173	281	13	integration	integration	NOUN
easat-8173	281	14	of	of	ADP
easat-8173	281	15	esg	esg	PROPN
easat-8173	281	16	factors	factor	NOUN
easat-8173	281	17	into	into	ADP
easat-8173	281	18	market	market	NOUN
easat-8173	281	19	valuation	valuation	NOUN
easat-8173	281	20	remains	remain	VERB
easat-8173	281	21	at	at	ADP
easat-8173	281	22	an	an	DET
easat-8173	281	23	early	early	ADJ
easat-8173	281	24	stage	stage	NOUN
easat-8173	281	25	[	[	X
easat-8173	281	26	18	18	NUM
easat-8173	281	27	]	]	PUNCT
easat-8173	281	28	.	.	PUNCT
easat-8173	282	1	overall	overall	ADV
easat-8173	282	2	,	,	PUNCT
easat-8173	282	3	the	the	DET
easat-8173	282	4	findings	finding	NOUN
easat-8173	282	5	of	of	ADP
easat-8173	282	6	this	this	DET
easat-8173	282	7	study	study	NOUN
easat-8173	282	8	suggest	suggest	VERB
easat-8173	282	9	that	that	SCONJ
easat-8173	282	10	audit	audit	NOUN
easat-8173	282	11	quality	quality	NOUN
easat-8173	282	12	continues	continue	VERB
easat-8173	282	13	to	to	PART
easat-8173	282	14	play	play	VERB
easat-8173	282	15	a	a	DET
easat-8173	282	16	dominant	dominant	ADJ
easat-8173	282	17	role	role	NOUN
easat-8173	282	18	in	in	ADP
easat-8173	282	19	shaping	shape	VERB
easat-8173	282	20	audit	audit	NOUN
easat-8173	282	21	opinions	opinion	NOUN
easat-8173	282	22	,	,	PUNCT
easat-8173	282	23	both	both	PRON
easat-8173	282	24	directly	directly	ADV
easat-8173	282	25	and	and	CCONJ
easat-8173	282	26	indirectly	indirectly	ADV
easat-8173	282	27	through	through	ADP
easat-8173	282	28	firm	firm	ADJ
easat-8173	282	29	value	value	NOUN
easat-8173	282	30	.	.	PUNCT
easat-8173	283	1	in	in	ADP
easat-8173	283	2	contrast	contrast	NOUN
easat-8173	283	3	,	,	PUNCT
easat-8173	283	4	the	the	DET
easat-8173	283	5	effectiveness	effectiveness	NOUN
easat-8173	283	6	of	of	ADP
easat-8173	283	7	sustainability	sustainability	NOUN
easat-8173	283	8	disclosure	disclosure	NOUN
easat-8173	283	9	needs	need	VERB
easat-8173	283	10	to	to	PART
easat-8173	283	11	be	be	AUX
easat-8173	283	12	strengthened	strengthen	VERB
easat-8173	283	13	in	in	ADP
easat-8173	283	14	order	order	NOUN
easat-8173	283	15	to	to	PART
easat-8173	283	16	provide	provide	VERB
easat-8173	283	17	meaningful	meaningful	ADJ
easat-8173	283	18	contributions	contribution	NOUN
easat-8173	283	19	to	to	ADP
easat-8173	283	20	market	market	NOUN
easat-8173	283	21	perceptions	perception	NOUN
easat-8173	283	22	and	and	CCONJ
easat-8173	283	23	auditor	auditor	NOUN
easat-8173	283	24	evaluations	evaluation	NOUN
easat-8173	283	25	.	.	PUNCT
easat-8173	284	1	these	these	DET
easat-8173	284	2	findings	finding	NOUN
easat-8173	284	3	highlight	highlight	VERB
easat-8173	284	4	the	the	DET
easat-8173	284	5	ongoing	ongoing	ADJ
easat-8173	284	6	challenge	challenge	NOUN
easat-8173	284	7	for	for	ADP
easat-8173	284	8	soes	soe	NOUN
easat-8173	284	9	in	in	ADP
easat-8173	284	10	integrating	integrate	VERB
easat-8173	284	11	sustainable	sustainable	ADJ
easat-8173	284	12	governance	governance	NOUN
easat-8173	284	13	principles	principle	NOUN
easat-8173	284	14	into	into	ADP
easat-8173	284	15	a	a	DET
easat-8173	284	16	more	more	ADV
easat-8173	284	17	holistic	holistic	ADJ
easat-8173	284	18	financial	financial	ADJ
easat-8173	284	19	accountability	accountability	NOUN
easat-8173	284	20	system	system	NOUN
easat-8173	284	21	.	.	PUNCT
easat-8173	285	1	1461	1461	NUM
easat-8173	285	2	edelweiss	edelweiss	PROPN
easat-8173	285	3	applied	apply	VERB
easat-8173	285	4	science	science	NOUN
easat-8173	285	5	and	and	CCONJ
easat-8173	285	6	technology	technology	NOUN
easat-8173	285	7	issn	issn	PROPN
easat-8173	285	8	:	:	PUNCT
easat-8173	285	9	2576	2576	NUM
easat-8173	285	10	-	-	SYM
easat-8173	285	11	8484	8484	NUM
easat-8173	285	12	vol	vol	NOUN
easat-8173	285	13	.	.	PROPN
easat-8173	286	1	9	9	NUM
easat-8173	286	2	,	,	PUNCT
easat-8173	286	3	no	no	INTJ
easat-8173	286	4	.	.	NOUN
easat-8173	287	1	6	6	NUM
easat-8173	287	2	:	:	SYM
easat-8173	287	3	1451	1451	NUM
easat-8173	287	4	-	-	SYM
easat-8173	287	5	1464	1464	NUM
easat-8173	287	6	,	,	PUNCT
easat-8173	287	7	2025	2025	NUM
easat-8173	287	8	doi	doi	NOUN
easat-8173	287	9	:	:	PUNCT
easat-8173	287	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	287	11	©	©	PROPN
easat-8173	287	12	2025	2025	NUM
easat-8173	287	13	by	by	ADP
easat-8173	287	14	the	the	DET
easat-8173	287	15	authors	author	NOUN
easat-8173	287	16	;	;	PUNCT
easat-8173	287	17	licensee	licensee	PROPN
easat-8173	287	18	learning	learning	NOUN
easat-8173	287	19	gate	gate	NOUN
easat-8173	287	20	5	5	NUM
easat-8173	287	21	.	.	PUNCT
easat-8173	288	1	conclusion	conclusion	NOUN
easat-8173	288	2	and	and	CCONJ
easat-8173	288	3	implications	implication	NOUN
easat-8173	288	4	5.1	5.1	NUM
easat-8173	288	5	.	.	PUNCT
easat-8173	289	1	conclusion	conclusion	NOUN
easat-8173	289	2	this	this	DET
easat-8173	289	3	study	study	NOUN
easat-8173	289	4	aimed	aim	VERB
easat-8173	289	5	to	to	PART
easat-8173	289	6	examine	examine	VERB
easat-8173	289	7	the	the	DET
easat-8173	289	8	effect	effect	NOUN
easat-8173	289	9	of	of	ADP
easat-8173	289	10	audit	audit	NOUN
easat-8173	289	11	quality	quality	NOUN
easat-8173	289	12	and	and	CCONJ
easat-8173	289	13	sustainability	sustainability	NOUN
easat-8173	289	14	disclosure	disclosure	NOUN
easat-8173	289	15	on	on	ADP
easat-8173	289	16	audit	audit	NOUN
easat-8173	289	17	opinion	opinion	NOUN
easat-8173	289	18	,	,	PUNCT
easat-8173	289	19	with	with	ADP
easat-8173	289	20	financial	financial	ADJ
easat-8173	289	21	risk	risk	NOUN
easat-8173	289	22	and	and	CCONJ
easat-8173	289	23	firm	firm	ADJ
easat-8173	289	24	value	value	NOUN
easat-8173	289	25	considered	consider	VERB
easat-8173	289	26	as	as	ADP
easat-8173	289	27	mediating	mediate	VERB
easat-8173	289	28	variables	variable	NOUN
easat-8173	289	29	,	,	PUNCT
easat-8173	289	30	in	in	ADP
easat-8173	289	31	the	the	DET
easat-8173	289	32	context	context	NOUN
easat-8173	289	33	of	of	ADP
easat-8173	289	34	non	non	ADJ
easat-8173	289	35	-	-	ADJ
easat-8173	289	36	bank	bank	ADJ
easat-8173	289	37	state	state	NOUN
easat-8173	289	38	-	-	PUNCT
easat-8173	289	39	owned	own	VERB
easat-8173	289	40	enterprises	enterprise	NOUN
easat-8173	289	41	(	(	PUNCT
easat-8173	289	42	soes	soe	NOUN
easat-8173	289	43	)	)	PUNCT
easat-8173	289	44	listed	list	VERB
easat-8173	289	45	on	on	ADP
easat-8173	289	46	the	the	DET
easat-8173	289	47	indonesia	indonesia	PROPN
easat-8173	289	48	stock	stock	PROPN
easat-8173	289	49	exchange	exchange	PROPN
easat-8173	289	50	during	during	ADP
easat-8173	289	51	the	the	DET
easat-8173	289	52	period	period	NOUN
easat-8173	289	53	2019–2023	2019–2023	NUM
easat-8173	289	54	.	.	PUNCT
easat-8173	290	1	the	the	DET
easat-8173	290	2	findings	finding	NOUN
easat-8173	290	3	indicate	indicate	VERB
easat-8173	290	4	that	that	DET
easat-8173	290	5	audit	audit	NOUN
easat-8173	290	6	quality	quality	NOUN
easat-8173	290	7	has	have	VERB
easat-8173	290	8	a	a	DET
easat-8173	290	9	positive	positive	ADJ
easat-8173	290	10	and	and	CCONJ
easat-8173	290	11	significant	significant	ADJ
easat-8173	290	12	effect	effect	NOUN
easat-8173	290	13	on	on	ADP
easat-8173	290	14	audit	audit	NOUN
easat-8173	290	15	opinion	opinion	NOUN
easat-8173	290	16	,	,	PUNCT
easat-8173	290	17	suggesting	suggest	VERB
easat-8173	290	18	that	that	SCONJ
easat-8173	290	19	reputable	reputable	ADJ
easat-8173	290	20	auditors	auditor	NOUN
easat-8173	290	21	,	,	PUNCT
easat-8173	290	22	such	such	ADJ
easat-8173	290	23	as	as	ADP
easat-8173	290	24	those	those	PRON
easat-8173	290	25	from	from	ADP
easat-8173	290	26	big	big	ADJ
easat-8173	290	27	four	four	NUM
easat-8173	290	28	accounting	accounting	NOUN
easat-8173	290	29	firms	firm	NOUN
easat-8173	290	30	,	,	PUNCT
easat-8173	290	31	have	have	VERB
easat-8173	290	32	greater	great	ADJ
easat-8173	290	33	capacity	capacity	NOUN
easat-8173	290	34	to	to	PART
easat-8173	290	35	detect	detect	VERB
easat-8173	290	36	risks	risk	NOUN
easat-8173	290	37	and	and	CCONJ
easat-8173	290	38	issue	issue	VERB
easat-8173	290	39	objective	objective	ADJ
easat-8173	290	40	opinions	opinion	NOUN
easat-8173	290	41	on	on	ADP
easat-8173	290	42	the	the	DET
easat-8173	290	43	financial	financial	ADJ
easat-8173	290	44	statements	statement	NOUN
easat-8173	290	45	of	of	ADP
easat-8173	290	46	soes	soe	NOUN
easat-8173	290	47	.	.	PUNCT
easat-8173	291	1	in	in	ADP
easat-8173	291	2	contrast	contrast	NOUN
easat-8173	291	3	,	,	PUNCT
easat-8173	291	4	sustainability	sustainability	NOUN
easat-8173	291	5	disclosure	disclosure	NOUN
easat-8173	291	6	does	do	AUX
easat-8173	291	7	not	not	PART
easat-8173	291	8	have	have	VERB
easat-8173	291	9	a	a	DET
easat-8173	291	10	significant	significant	ADJ
easat-8173	291	11	effect	effect	NOUN
easat-8173	291	12	on	on	ADP
easat-8173	291	13	either	either	PRON
easat-8173	291	14	audit	audit	NOUN
easat-8173	291	15	opinion	opinion	NOUN
easat-8173	291	16	or	or	CCONJ
easat-8173	291	17	firm	firm	ADJ
easat-8173	291	18	value	value	NOUN
easat-8173	291	19	.	.	PUNCT
easat-8173	292	1	this	this	PRON
easat-8173	292	2	suggests	suggest	VERB
easat-8173	292	3	that	that	SCONJ
easat-8173	292	4	esg	esg	PROPN
easat-8173	292	5	disclosure	disclosure	NOUN
easat-8173	292	6	practices	practice	NOUN
easat-8173	292	7	among	among	ADP
easat-8173	292	8	soes	soe	NOUN
easat-8173	292	9	have	have	AUX
easat-8173	292	10	not	not	PART
easat-8173	292	11	yet	yet	ADV
easat-8173	292	12	had	have	VERB
easat-8173	292	13	a	a	DET
easat-8173	292	14	substantial	substantial	ADJ
easat-8173	292	15	impact	impact	NOUN
easat-8173	292	16	on	on	ADP
easat-8173	292	17	auditor	auditor	NOUN
easat-8173	292	18	or	or	CCONJ
easat-8173	292	19	market	market	NOUN
easat-8173	292	20	perceptions	perception	NOUN
easat-8173	292	21	—	—	PUNCT
easat-8173	292	22	possibly	possibly	ADV
easat-8173	292	23	due	due	ADP
easat-8173	292	24	to	to	ADP
easat-8173	292	25	the	the	DET
easat-8173	292	26	incomplete	incomplete	ADJ
easat-8173	292	27	integration	integration	NOUN
easat-8173	292	28	of	of	ADP
easat-8173	292	29	sustainability	sustainability	NOUN
easat-8173	292	30	reporting	report	VERB
easat-8173	292	31	into	into	ADP
easat-8173	292	32	risk	risk	NOUN
easat-8173	292	33	and	and	CCONJ
easat-8173	292	34	valuation	valuation	NOUN
easat-8173	292	35	assessment	assessment	NOUN
easat-8173	292	36	frameworks	framework	NOUN
easat-8173	292	37	.	.	PUNCT
easat-8173	293	1	meanwhile	meanwhile	ADV
easat-8173	293	2	,	,	PUNCT
easat-8173	293	3	firm	firm	ADJ
easat-8173	293	4	value	value	NOUN
easat-8173	293	5	is	be	AUX
easat-8173	293	6	shown	show	VERB
easat-8173	293	7	to	to	PART
easat-8173	293	8	serve	serve	VERB
easat-8173	293	9	as	as	ADP
easat-8173	293	10	a	a	DET
easat-8173	293	11	significant	significant	ADJ
easat-8173	293	12	mediating	mediate	VERB
easat-8173	293	13	variable	variable	NOUN
easat-8173	293	14	,	,	PUNCT
easat-8173	293	15	acting	act	VERB
easat-8173	293	16	as	as	ADP
easat-8173	293	17	an	an	DET
easat-8173	293	18	indirect	indirect	ADJ
easat-8173	293	19	channel	channel	NOUN
easat-8173	293	20	through	through	ADP
easat-8173	293	21	which	which	PRON
easat-8173	293	22	audit	audit	NOUN
easat-8173	293	23	quality	quality	NOUN
easat-8173	293	24	influences	influence	NOUN
easat-8173	293	25	audit	audit	NOUN
easat-8173	293	26	opinion	opinion	NOUN
easat-8173	293	27	.	.	PUNCT
easat-8173	294	1	this	this	DET
easat-8173	294	2	finding	finding	NOUN
easat-8173	294	3	supports	support	VERB
easat-8173	294	4	the	the	DET
easat-8173	294	5	notion	notion	NOUN
easat-8173	294	6	that	that	SCONJ
easat-8173	294	7	market	market	NOUN
easat-8173	294	8	perceptions	perception	NOUN
easat-8173	294	9	of	of	ADP
easat-8173	294	10	a	a	DET
easat-8173	294	11	company	company	NOUN
easat-8173	294	12	’s	’s	PART
easat-8173	294	13	prospects	prospect	NOUN
easat-8173	294	14	serve	serve	VERB
easat-8173	294	15	as	as	ADP
easat-8173	294	16	an	an	DET
easat-8173	294	17	additional	additional	ADJ
easat-8173	294	18	consideration	consideration	NOUN
easat-8173	294	19	in	in	ADP
easat-8173	294	20	auditors	auditor	NOUN
easat-8173	294	21	’	'	PUNCT
easat-8173	294	22	going	go	VERB
easat-8173	294	23	concern	concern	NOUN
easat-8173	294	24	assessments	assessment	NOUN
easat-8173	294	25	.	.	PUNCT
easat-8173	295	1	on	on	ADP
easat-8173	295	2	the	the	DET
easat-8173	295	3	other	other	ADJ
easat-8173	295	4	hand	hand	NOUN
easat-8173	295	5	,	,	PUNCT
easat-8173	295	6	financial	financial	ADJ
easat-8173	295	7	risk	risk	NOUN
easat-8173	295	8	does	do	AUX
easat-8173	295	9	not	not	PART
easat-8173	295	10	function	function	VERB
easat-8173	295	11	as	as	ADP
easat-8173	295	12	a	a	DET
easat-8173	295	13	mediating	mediate	VERB
easat-8173	295	14	variable	variable	NOUN
easat-8173	295	15	,	,	PUNCT
easat-8173	295	16	indicating	indicate	VERB
easat-8173	295	17	that	that	SCONJ
easat-8173	295	18	company	company	NOUN
easat-8173	295	19	leverage	leverage	NOUN
easat-8173	295	20	is	be	AUX
easat-8173	295	21	not	not	PART
easat-8173	295	22	yet	yet	ADV
easat-8173	295	23	a	a	DET
easat-8173	295	24	dominant	dominant	ADJ
easat-8173	295	25	basis	basis	NOUN
easat-8173	295	26	for	for	ADP
easat-8173	295	27	auditors	auditor	NOUN
easat-8173	295	28	when	when	SCONJ
easat-8173	295	29	issuing	issue	VERB
easat-8173	295	30	opinions	opinion	NOUN
easat-8173	295	31	,	,	PUNCT
easat-8173	295	32	particularly	particularly	ADV
easat-8173	295	33	in	in	ADP
easat-8173	295	34	the	the	DET
easat-8173	295	35	context	context	NOUN
easat-8173	295	36	of	of	ADP
easat-8173	295	37	state	state	NOUN
easat-8173	295	38	-	-	PUNCT
easat-8173	295	39	owned	own	VERB
easat-8173	295	40	entities	entity	NOUN
easat-8173	295	41	.	.	PUNCT
easat-8173	296	1	5.2	5.2	NUM
easat-8173	296	2	.	.	PUNCT
easat-8173	296	3	implications	implication	NOUN
easat-8173	296	4	this	this	DET
easat-8173	296	5	study	study	NOUN
easat-8173	296	6	offers	offer	VERB
easat-8173	296	7	several	several	ADJ
easat-8173	296	8	theoretical	theoretical	ADJ
easat-8173	296	9	and	and	CCONJ
easat-8173	296	10	practical	practical	ADJ
easat-8173	296	11	implications	implication	NOUN
easat-8173	296	12	:	:	PUNCT
easat-8173	296	13	a	a	X
easat-8173	296	14	)	)	PUNCT
easat-8173	296	15	theoretical	theoretical	ADJ
easat-8173	296	16	implications	implication	NOUN
easat-8173	296	17	this	this	DET
easat-8173	296	18	research	research	NOUN
easat-8173	296	19	contributes	contribute	VERB
easat-8173	296	20	to	to	ADP
easat-8173	296	21	the	the	DET
easat-8173	296	22	literature	literature	NOUN
easat-8173	296	23	on	on	ADP
easat-8173	296	24	the	the	DET
easat-8173	296	25	determinants	determinant	NOUN
easat-8173	296	26	of	of	ADP
easat-8173	296	27	audit	audit	NOUN
easat-8173	296	28	opinion	opinion	NOUN
easat-8173	296	29	by	by	ADP
easat-8173	296	30	integrating	integrate	VERB
easat-8173	296	31	firm	firm	ADJ
easat-8173	296	32	value	value	NOUN
easat-8173	296	33	as	as	ADP
easat-8173	296	34	an	an	DET
easat-8173	296	35	indirect	indirect	ADJ
easat-8173	296	36	mediating	mediate	VERB
easat-8173	296	37	variable	variable	NOUN
easat-8173	296	38	of	of	ADP
easat-8173	296	39	audit	audit	NOUN
easat-8173	296	40	quality	quality	NOUN
easat-8173	296	41	within	within	ADP
easat-8173	296	42	the	the	DET
easat-8173	296	43	framework	framework	NOUN
easat-8173	296	44	of	of	ADP
easat-8173	296	45	agency	agency	NOUN
easat-8173	296	46	and	and	CCONJ
easat-8173	296	47	signaling	signal	VERB
easat-8173	296	48	theories	theory	NOUN
easat-8173	296	49	.	.	PUNCT
easat-8173	297	1	the	the	DET
easat-8173	297	2	findings	finding	NOUN
easat-8173	297	3	confirm	confirm	VERB
easat-8173	297	4	that	that	SCONJ
easat-8173	297	5	market	market	NOUN
easat-8173	297	6	mechanisms	mechanism	NOUN
easat-8173	297	7	—	—	PUNCT
easat-8173	297	8	in	in	ADP
easat-8173	297	9	the	the	DET
easat-8173	297	10	form	form	NOUN
easat-8173	297	11	of	of	ADP
easat-8173	297	12	perceptions	perception	NOUN
easat-8173	297	13	regarding	regard	VERB
easat-8173	297	14	firm	firm	ADJ
easat-8173	297	15	value	value	NOUN
easat-8173	297	16	—	—	PUNCT
easat-8173	297	17	play	play	VERB
easat-8173	297	18	a	a	DET
easat-8173	297	19	role	role	NOUN
easat-8173	297	20	in	in	ADP
easat-8173	297	21	reinforcing	reinforce	VERB
easat-8173	297	22	the	the	DET
easat-8173	297	23	relationship	relationship	NOUN
easat-8173	297	24	between	between	ADP
easat-8173	297	25	external	external	ADJ
easat-8173	297	26	governance	governance	NOUN
easat-8173	297	27	and	and	CCONJ
easat-8173	297	28	auditor	auditor	NOUN
easat-8173	297	29	judgment	judgment	NOUN
easat-8173	297	30	.	.	PUNCT
easat-8173	298	1	b	b	X
easat-8173	298	2	)	)	PUNCT
easat-8173	298	3	practical	practical	ADJ
easat-8173	298	4	implications	implication	NOUN
easat-8173	298	5	for	for	ADP
easat-8173	298	6	practitioners	practitioner	NOUN
easat-8173	298	7	and	and	CCONJ
easat-8173	298	8	regulators	regulator	NOUN
easat-8173	298	9	,	,	PUNCT
easat-8173	298	10	the	the	DET
easat-8173	298	11	results	result	NOUN
easat-8173	298	12	underscore	underscore	VERB
easat-8173	298	13	the	the	DET
easat-8173	298	14	importance	importance	NOUN
easat-8173	298	15	of	of	ADP
easat-8173	298	16	maintaining	maintain	VERB
easat-8173	298	17	and	and	CCONJ
easat-8173	298	18	enhancing	enhance	VERB
easat-8173	298	19	audit	audit	NOUN
easat-8173	298	20	quality	quality	NOUN
easat-8173	298	21	within	within	ADP
easat-8173	298	22	public	public	ADJ
easat-8173	298	23	sector	sector	NOUN
easat-8173	298	24	entities	entity	NOUN
easat-8173	298	25	,	,	PUNCT
easat-8173	298	26	as	as	SCONJ
easat-8173	298	27	auditor	auditor	NOUN
easat-8173	298	28	reputation	reputation	NOUN
easat-8173	298	29	can	can	AUX
easat-8173	298	30	significantly	significantly	ADV
easat-8173	298	31	influence	influence	VERB
easat-8173	298	32	both	both	DET
easat-8173	298	33	market	market	NOUN
easat-8173	298	34	perceptions	perception	NOUN
easat-8173	298	35	and	and	CCONJ
easat-8173	298	36	audit	audit	NOUN
easat-8173	298	37	opinions	opinion	NOUN
easat-8173	298	38	.	.	PUNCT
easat-8173	299	1	additionally	additionally	ADV
easat-8173	299	2	,	,	PUNCT
easat-8173	299	3	although	although	SCONJ
easat-8173	299	4	sustainability	sustainability	NOUN
easat-8173	299	5	disclosure	disclosure	NOUN
easat-8173	299	6	does	do	AUX
easat-8173	299	7	not	not	PART
easat-8173	299	8	yet	yet	ADV
easat-8173	299	9	show	show	VERB
easat-8173	299	10	a	a	DET
easat-8173	299	11	direct	direct	ADJ
easat-8173	299	12	impact	impact	NOUN
easat-8173	299	13	,	,	PUNCT
easat-8173	299	14	firms	firm	NOUN
easat-8173	299	15	should	should	AUX
easat-8173	299	16	continue	continue	VERB
easat-8173	299	17	improving	improve	VERB
easat-8173	299	18	the	the	DET
easat-8173	299	19	quality	quality	NOUN
easat-8173	299	20	of	of	ADP
easat-8173	299	21	their	their	PRON
easat-8173	299	22	esg	esg	NOUN
easat-8173	299	23	reporting	reporting	NOUN
easat-8173	299	24	to	to	PART
easat-8173	299	25	ensure	ensure	VERB
easat-8173	299	26	it	it	PRON
easat-8173	299	27	becomes	become	VERB
easat-8173	299	28	more	more	ADV
easat-8173	299	29	economically	economically	ADV
easat-8173	299	30	meaningful	meaningful	ADJ
easat-8173	299	31	and	and	CCONJ
easat-8173	299	32	accountable	accountable	ADJ
easat-8173	299	33	to	to	ADP
easat-8173	299	34	both	both	DET
easat-8173	299	35	auditors	auditor	NOUN
easat-8173	299	36	and	and	CCONJ
easat-8173	299	37	broader	broad	ADJ
easat-8173	299	38	stakeholders	stakeholder	NOUN
easat-8173	299	39	.	.	PUNCT
easat-8173	300	1	5.3	5.3	NUM
easat-8173	300	2	.	.	PUNCT
easat-8173	300	3	limitations	limitation	NOUN
easat-8173	300	4	and	and	CCONJ
easat-8173	300	5	directions	direction	NOUN
easat-8173	300	6	for	for	ADP
easat-8173	300	7	future	future	ADJ
easat-8173	300	8	research	research	NOUN
easat-8173	300	9	this	this	DET
easat-8173	300	10	study	study	NOUN
easat-8173	300	11	has	have	VERB
easat-8173	300	12	several	several	ADJ
easat-8173	300	13	limitations	limitation	NOUN
easat-8173	300	14	that	that	PRON
easat-8173	300	15	should	should	AUX
easat-8173	300	16	be	be	AUX
easat-8173	300	17	acknowledged	acknowledge	VERB
easat-8173	300	18	.	.	PUNCT
easat-8173	301	1	first	first	ADV
easat-8173	301	2	,	,	PUNCT
easat-8173	301	3	the	the	DET
easat-8173	301	4	scope	scope	NOUN
easat-8173	301	5	of	of	ADP
easat-8173	301	6	the	the	DET
easat-8173	301	7	sample	sample	NOUN
easat-8173	301	8	is	be	AUX
easat-8173	301	9	limited	limit	VERB
easat-8173	301	10	to	to	ADP
easat-8173	301	11	non	non	ADJ
easat-8173	301	12	-	-	ADJ
easat-8173	301	13	bank	bank	ADJ
easat-8173	301	14	state	state	NOUN
easat-8173	301	15	-	-	PUNCT
easat-8173	301	16	owned	own	VERB
easat-8173	301	17	enterprises	enterprise	NOUN
easat-8173	301	18	(	(	PUNCT
easat-8173	301	19	soes	soe	NOUN
easat-8173	301	20	)	)	PUNCT
easat-8173	301	21	listed	list	VERB
easat-8173	301	22	on	on	ADP
easat-8173	301	23	the	the	DET
easat-8173	301	24	indonesia	indonesia	PROPN
easat-8173	301	25	stock	stock	PROPN
easat-8173	301	26	exchange	exchange	PROPN
easat-8173	301	27	,	,	PUNCT
easat-8173	301	28	which	which	PRON
easat-8173	301	29	restricts	restrict	VERB
easat-8173	301	30	the	the	DET
easat-8173	301	31	generalizability	generalizability	NOUN
easat-8173	301	32	of	of	ADP
easat-8173	301	33	the	the	DET
easat-8173	301	34	findings	finding	NOUN
easat-8173	301	35	to	to	ADP
easat-8173	301	36	private	private	ADJ
easat-8173	301	37	or	or	CCONJ
easat-8173	301	38	non	non	ADJ
easat-8173	301	39	-	-	ADJ
easat-8173	301	40	listed	listed	ADJ
easat-8173	301	41	firms	firm	NOUN
easat-8173	301	42	.	.	PUNCT
easat-8173	302	1	second	second	ADJ
easat-8173	302	2	,	,	PUNCT
easat-8173	302	3	the	the	DET
easat-8173	302	4	measurement	measurement	NOUN
easat-8173	302	5	of	of	ADP
easat-8173	302	6	sustainability	sustainability	NOUN
easat-8173	302	7	disclosure	disclosure	NOUN
easat-8173	302	8	and	and	CCONJ
easat-8173	302	9	financial	financial	ADJ
easat-8173	302	10	risk	risk	NOUN
easat-8173	302	11	relies	rely	VERB
easat-8173	302	12	on	on	ADP
easat-8173	302	13	quantitative	quantitative	ADJ
easat-8173	302	14	approaches	approach	NOUN
easat-8173	302	15	based	base	VERB
easat-8173	302	16	on	on	ADP
easat-8173	302	17	ratios	ratio	NOUN
easat-8173	302	18	and	and	CCONJ
easat-8173	302	19	indices	index	NOUN
easat-8173	302	20	,	,	PUNCT
easat-8173	302	21	which	which	PRON
easat-8173	302	22	may	may	AUX
easat-8173	302	23	not	not	PART
easat-8173	302	24	fully	fully	ADV
easat-8173	302	25	capture	capture	VERB
easat-8173	302	26	the	the	DET
easat-8173	302	27	qualitative	qualitative	ADJ
easat-8173	302	28	and	and	CCONJ
easat-8173	302	29	contextual	contextual	ADJ
easat-8173	302	30	aspects	aspect	NOUN
easat-8173	302	31	of	of	ADP
easat-8173	302	32	esg	esg	NOUN
easat-8173	302	33	practices	practice	NOUN
easat-8173	302	34	and	and	CCONJ
easat-8173	302	35	risk	risk	NOUN
easat-8173	302	36	exposure	exposure	NOUN
easat-8173	302	37	.	.	PUNCT
easat-8173	303	1	based	base	VERB
easat-8173	303	2	on	on	ADP
easat-8173	303	3	these	these	DET
easat-8173	303	4	limitations	limitation	NOUN
easat-8173	303	5	,	,	PUNCT
easat-8173	303	6	future	future	ADJ
easat-8173	303	7	research	research	NOUN
easat-8173	303	8	is	be	AUX
easat-8173	303	9	recommended	recommend	VERB
easat-8173	303	10	to	to	PART
easat-8173	303	11	:	:	PUNCT
easat-8173	303	12	1	1	X
easat-8173	303	13	.	.	X
easat-8173	303	14	expand	expand	VERB
easat-8173	303	15	the	the	DET
easat-8173	303	16	sample	sample	NOUN
easat-8173	303	17	scope	scope	NOUN
easat-8173	303	18	to	to	PART
easat-8173	303	19	include	include	VERB
easat-8173	303	20	private	private	ADJ
easat-8173	303	21	sector	sector	NOUN
easat-8173	303	22	firms	firm	NOUN
easat-8173	303	23	or	or	CCONJ
easat-8173	303	24	cross	cross	ADJ
easat-8173	303	25	-	-	ADJ
easat-8173	303	26	industry	industry	ADJ
easat-8173	303	27	comparisons	comparison	NOUN
easat-8173	303	28	in	in	ADP
easat-8173	303	29	order	order	NOUN
easat-8173	303	30	to	to	PART
easat-8173	303	31	obtain	obtain	VERB
easat-8173	303	32	a	a	DET
easat-8173	303	33	more	more	ADV
easat-8173	303	34	comprehensive	comprehensive	ADJ
easat-8173	303	35	understanding	understanding	NOUN
easat-8173	303	36	.	.	PUNCT
easat-8173	304	1	2	2	X
easat-8173	304	2	.	.	X
easat-8173	304	3	incorporate	incorporate	VERB
easat-8173	304	4	a	a	DET
easat-8173	304	5	mixed	mixed	ADJ
easat-8173	304	6	-	-	PUNCT
easat-8173	304	7	methods	method	NOUN
easat-8173	304	8	approach	approach	NOUN
easat-8173	304	9	or	or	CCONJ
easat-8173	304	10	qualitative	qualitative	ADJ
easat-8173	304	11	analysis	analysis	NOUN
easat-8173	304	12	,	,	PUNCT
easat-8173	304	13	such	such	ADJ
easat-8173	304	14	as	as	ADP
easat-8173	304	15	interviews	interview	NOUN
easat-8173	304	16	with	with	ADP
easat-8173	304	17	auditors	auditor	NOUN
easat-8173	304	18	or	or	CCONJ
easat-8173	304	19	risk	risk	NOUN
easat-8173	304	20	managers	manager	NOUN
easat-8173	304	21	,	,	PUNCT
easat-8173	304	22	to	to	PART
easat-8173	304	23	gain	gain	VERB
easat-8173	304	24	deeper	deep	ADJ
easat-8173	304	25	insights	insight	NOUN
easat-8173	304	26	into	into	ADP
easat-8173	304	27	real	real	ADJ
easat-8173	304	28	-	-	PUNCT
easat-8173	304	29	world	world	NOUN
easat-8173	304	30	perceptions	perception	NOUN
easat-8173	304	31	and	and	CCONJ
easat-8173	304	32	practices	practice	NOUN
easat-8173	304	33	related	relate	VERB
easat-8173	304	34	to	to	ADP
easat-8173	304	35	sustainability	sustainability	NOUN
easat-8173	304	36	integration	integration	NOUN
easat-8173	304	37	in	in	ADP
easat-8173	304	38	the	the	DET
easat-8173	304	39	audit	audit	NOUN
easat-8173	304	40	process	process	NOUN
easat-8173	304	41	.	.	PUNCT
easat-8173	305	1	1462	1462	NUM
easat-8173	305	2	edelweiss	edelweiss	PROPN
easat-8173	305	3	applied	apply	VERB
easat-8173	305	4	science	science	NOUN
easat-8173	305	5	and	and	CCONJ
easat-8173	305	6	technology	technology	NOUN
easat-8173	305	7	issn	issn	PROPN
easat-8173	305	8	:	:	PUNCT
easat-8173	305	9	2576	2576	NUM
easat-8173	305	10	-	-	SYM
easat-8173	305	11	8484	8484	NUM
easat-8173	305	12	vol	vol	NOUN
easat-8173	305	13	.	.	PROPN
easat-8173	306	1	9	9	NUM
easat-8173	306	2	,	,	PUNCT
easat-8173	306	3	no	no	INTJ
easat-8173	306	4	.	.	NOUN
easat-8173	307	1	6	6	NUM
easat-8173	307	2	:	:	SYM
easat-8173	307	3	1451	1451	NUM
easat-8173	307	4	-	-	SYM
easat-8173	307	5	1464	1464	NUM
easat-8173	307	6	,	,	PUNCT
easat-8173	307	7	2025	2025	NUM
easat-8173	307	8	doi	doi	NOUN
easat-8173	307	9	:	:	PUNCT
easat-8173	307	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	307	11	©	©	PROPN
easat-8173	307	12	2025	2025	NUM
easat-8173	307	13	by	by	ADP
easat-8173	307	14	the	the	DET
easat-8173	307	15	authors	author	NOUN
easat-8173	307	16	;	;	PUNCT
easat-8173	307	17	licensee	licensee	PROPN
easat-8173	307	18	learning	learning	NOUN
easat-8173	307	19	gate	gate	NOUN
easat-8173	307	20	3	3	NUM
easat-8173	307	21	.	.	PUNCT
easat-8173	307	22	examine	examine	VERB
easat-8173	307	23	the	the	DET
easat-8173	307	24	moderating	moderate	VERB
easat-8173	307	25	effects	effect	NOUN
easat-8173	307	26	of	of	ADP
easat-8173	307	27	variables	variable	NOUN
easat-8173	307	28	such	such	ADJ
easat-8173	307	29	as	as	ADP
easat-8173	307	30	corporate	corporate	ADJ
easat-8173	307	31	governance	governance	NOUN
easat-8173	307	32	effectiveness	effectiveness	NOUN
easat-8173	307	33	,	,	PUNCT
easat-8173	307	34	organizational	organizational	ADJ
easat-8173	307	35	complexity	complexity	NOUN
easat-8173	307	36	,	,	PUNCT
easat-8173	307	37	or	or	CCONJ
easat-8173	307	38	institutional	institutional	ADJ
easat-8173	307	39	factors	factor	NOUN
easat-8173	307	40	in	in	ADP
easat-8173	307	41	the	the	DET
easat-8173	307	42	relationship	relationship	NOUN
easat-8173	307	43	between	between	ADP
easat-8173	307	44	audit	audit	NOUN
easat-8173	307	45	quality	quality	NOUN
easat-8173	307	46	and	and	CCONJ
easat-8173	307	47	audit	audit	NOUN
easat-8173	307	48	opinion	opinion	NOUN
easat-8173	307	49	.	.	PUNCT
easat-8173	308	1	accordingly	accordingly	ADV
easat-8173	308	2	,	,	PUNCT
easat-8173	308	3	future	future	ADJ
easat-8173	308	4	studies	study	NOUN
easat-8173	308	5	are	be	AUX
easat-8173	308	6	expected	expect	VERB
easat-8173	308	7	to	to	PART
easat-8173	308	8	broaden	broaden	VERB
easat-8173	308	9	theoretical	theoretical	ADJ
easat-8173	308	10	understanding	understanding	NOUN
easat-8173	308	11	and	and	CCONJ
easat-8173	308	12	offer	offer	VERB
easat-8173	308	13	more	more	ADV
easat-8173	308	14	comprehensive	comprehensive	ADJ
easat-8173	308	15	practical	practical	ADJ
easat-8173	308	16	contributions	contribution	NOUN
easat-8173	308	17	in	in	ADP
easat-8173	308	18	the	the	DET
easat-8173	308	19	fields	field	NOUN
easat-8173	308	20	of	of	ADP
easat-8173	308	21	auditing	auditing	NOUN
easat-8173	308	22	and	and	CCONJ
easat-8173	308	23	sustainability	sustainability	NOUN
easat-8173	308	24	reporting	reporting	NOUN
easat-8173	308	25	.	.	PUNCT
easat-8173	309	1	transparency	transparency	NOUN
easat-8173	309	2	:	:	PUNCT
easat-8173	309	3	the	the	DET
easat-8173	309	4	authors	author	NOUN
easat-8173	309	5	confirm	confirm	VERB
easat-8173	309	6	that	that	SCONJ
easat-8173	309	7	the	the	DET
easat-8173	309	8	manuscript	manuscript	NOUN
easat-8173	309	9	is	be	AUX
easat-8173	309	10	an	an	DET
easat-8173	309	11	honest	honest	ADJ
easat-8173	309	12	,	,	PUNCT
easat-8173	309	13	accurate	accurate	ADJ
easat-8173	309	14	,	,	PUNCT
easat-8173	309	15	and	and	CCONJ
easat-8173	309	16	transparent	transparent	ADJ
easat-8173	309	17	account	account	NOUN
easat-8173	309	18	of	of	ADP
easat-8173	309	19	the	the	DET
easat-8173	309	20	study	study	NOUN
easat-8173	309	21	;	;	PUNCT
easat-8173	309	22	that	that	SCONJ
easat-8173	309	23	no	no	DET
easat-8173	309	24	vital	vital	ADJ
easat-8173	309	25	features	feature	NOUN
easat-8173	309	26	of	of	ADP
easat-8173	309	27	the	the	DET
easat-8173	309	28	study	study	NOUN
easat-8173	309	29	have	have	AUX
easat-8173	309	30	been	be	AUX
easat-8173	309	31	omitted	omit	VERB
easat-8173	309	32	;	;	PUNCT
easat-8173	309	33	and	and	CCONJ
easat-8173	309	34	that	that	SCONJ
easat-8173	309	35	any	any	DET
easat-8173	309	36	discrepancies	discrepancy	NOUN
easat-8173	309	37	from	from	ADP
easat-8173	309	38	the	the	DET
easat-8173	309	39	study	study	NOUN
easat-8173	309	40	as	as	SCONJ
easat-8173	309	41	planned	plan	VERB
easat-8173	309	42	have	have	AUX
easat-8173	309	43	been	be	AUX
easat-8173	309	44	explained	explain	VERB
easat-8173	309	45	.	.	PUNCT
easat-8173	310	1	this	this	DET
easat-8173	310	2	study	study	NOUN
easat-8173	310	3	followed	follow	VERB
easat-8173	310	4	all	all	DET
easat-8173	310	5	ethical	ethical	ADJ
easat-8173	310	6	practices	practice	NOUN
easat-8173	310	7	during	during	ADP
easat-8173	310	8	writing	writing	NOUN
easat-8173	310	9	.	.	PUNCT
easat-8173	311	1	acknowledgements	acknowledgement	NOUN
easat-8173	311	2	:	:	PUNCT
easat-8173	311	3	this	this	DET
easat-8173	311	4	article	article	NOUN
easat-8173	311	5	is	be	AUX
easat-8173	311	6	derived	derive	VERB
easat-8173	311	7	from	from	ADP
easat-8173	311	8	the	the	DET
easat-8173	311	9	doctoral	doctoral	ADJ
easat-8173	311	10	dissertation	dissertation	NOUN
easat-8173	311	11	of	of	ADP
easat-8173	311	12	the	the	DET
easat-8173	311	13	first	first	ADJ
easat-8173	311	14	author	author	NOUN
easat-8173	311	15	at	at	ADP
easat-8173	311	16	the	the	DET
easat-8173	311	17	doctoral	doctoral	ADJ
easat-8173	311	18	program	program	NOUN
easat-8173	311	19	in	in	ADP
easat-8173	311	20	economics	economic	NOUN
easat-8173	311	21	,	,	PUNCT
easat-8173	311	22	faculty	faculty	NOUN
easat-8173	311	23	of	of	ADP
easat-8173	311	24	economics	economic	NOUN
easat-8173	311	25	and	and	CCONJ
easat-8173	311	26	business	business	NOUN
easat-8173	311	27	,	,	PUNCT
easat-8173	311	28	universitas	universita	VERB
easat-8173	311	29	17	17	NUM
easat-8173	311	30	agustus	agustus	PROPN
easat-8173	311	31	1945	1945	NUM
easat-8173	311	32	surabaya	surabaya	PROPN
easat-8173	311	33	.	.	PUNCT
easat-8173	312	1	the	the	DET
easat-8173	312	2	authors	author	NOUN
easat-8173	312	3	express	express	VERB
easat-8173	312	4	their	their	PRON
easat-8173	312	5	sincere	sincere	ADJ
easat-8173	312	6	gratitude	gratitude	NOUN
easat-8173	312	7	to	to	ADP
easat-8173	312	8	the	the	DET
easat-8173	312	9	academic	academic	ADJ
easat-8173	312	10	supervisors	supervisor	NOUN
easat-8173	312	11	and	and	CCONJ
easat-8173	312	12	dissertation	dissertation	NOUN
easat-8173	312	13	committee	committee	NOUN
easat-8173	312	14	members	member	NOUN
easat-8173	312	15	for	for	ADP
easat-8173	312	16	their	their	PRON
easat-8173	312	17	valuable	valuable	ADJ
easat-8173	312	18	insights	insight	NOUN
easat-8173	312	19	and	and	CCONJ
easat-8173	312	20	constructive	constructive	ADJ
easat-8173	312	21	feedback	feedback	NOUN
easat-8173	312	22	during	during	ADP
easat-8173	312	23	the	the	DET
easat-8173	312	24	research	research	NOUN
easat-8173	312	25	process	process	NOUN
easat-8173	312	26	.	.	PUNCT
easat-8173	313	1	copyright	copyright	NOUN
easat-8173	313	2	:	:	PUNCT
easat-8173	313	3	©	©	PROPN
easat-8173	313	4	2025	2025	NUM
easat-8173	313	5	by	by	ADP
easat-8173	313	6	the	the	DET
easat-8173	313	7	authors	author	NOUN
easat-8173	313	8	.	.	PUNCT
easat-8173	314	1	this	this	DET
easat-8173	314	2	open	open	ADJ
easat-8173	314	3	-	-	PUNCT
easat-8173	314	4	access	access	NOUN
easat-8173	314	5	article	article	NOUN
easat-8173	314	6	is	be	AUX
easat-8173	314	7	distributed	distribute	VERB
easat-8173	314	8	under	under	ADP
easat-8173	314	9	the	the	DET
easat-8173	314	10	terms	term	NOUN
easat-8173	314	11	and	and	CCONJ
easat-8173	314	12	conditions	condition	NOUN
easat-8173	314	13	of	of	ADP
easat-8173	314	14	the	the	DET
easat-8173	314	15	creative	creative	ADJ
easat-8173	314	16	commons	common	NOUN
easat-8173	314	17	attribution	attribution	NOUN
easat-8173	314	18	(	(	PUNCT
easat-8173	314	19	cc	cc	NOUN
easat-8173	314	20	by	by	ADP
easat-8173	314	21	)	)	PUNCT
easat-8173	314	22	license	license	NOUN
easat-8173	314	23	(	(	PUNCT
easat-8173	314	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8173	314	25	)	)	PUNCT
easat-8173	314	26	.	.	PUNCT
easat-8173	315	1	references	reference	NOUN
easat-8173	315	2	[	[	X
easat-8173	315	3	1	1	X
easat-8173	315	4	]	]	PUNCT
easat-8173	315	5	j.	j.	PROPN
easat-8173	315	6	r.	r.	PROPN
easat-8173	315	7	francis	francis	PROPN
easat-8173	315	8	,	,	PUNCT
easat-8173	315	9	"	"	PUNCT
easat-8173	315	10	what	what	PRON
easat-8173	315	11	exactly	exactly	ADV
easat-8173	315	12	do	do	AUX
easat-8173	315	13	we	we	PRON
easat-8173	315	14	mean	mean	VERB
easat-8173	315	15	by	by	ADP
easat-8173	315	16	audit	audit	NOUN
easat-8173	315	17	quality	quality	NOUN
easat-8173	315	18	?	?	PUNCT
easat-8173	315	19	,	,	PUNCT
easat-8173	315	20	"	"	PUNCT
easat-8173	315	21	accounting	account	VERB
easat-8173	315	22	in	in	ADP
easat-8173	315	23	europe	europe	PROPN
easat-8173	315	24	,	,	PUNCT
easat-8173	315	25	vol	vol	NOUN
easat-8173	315	26	.	.	PROPN
easat-8173	315	27	21	21	NUM
easat-8173	315	28	,	,	PUNCT
easat-8173	315	29	no	no	INTJ
easat-8173	315	30	.	.	NOUN
easat-8173	315	31	2	2	NUM
easat-8173	315	32	,	,	PUNCT
easat-8173	315	33	pp	pp	ADJ
easat-8173	315	34	.	.	PUNCT
easat-8173	316	1	123	123	NUM
easat-8173	316	2	-	-	SYM
easat-8173	316	3	133	133	NUM
easat-8173	316	4	,	,	PUNCT
easat-8173	316	5	2024	2024	NUM
easat-8173	316	6	.	.	PUNCT
easat-8173	316	7	https://doi.org/10.1080/17449480.2023.2247410	https://doi.org/10.1080/17449480.2023.2247410	PUNCT
easat-8173	317	1	[	[	X
easat-8173	317	2	2	2	NUM
easat-8173	317	3	]	]	PUNCT
easat-8173	317	4	f.	f.	PROPN
easat-8173	317	5	imen	imen	PROPN
easat-8173	317	6	and	and	CCONJ
easat-8173	317	7	j.	j.	PROPN
easat-8173	317	8	anis	anis	PROPN
easat-8173	317	9	,	,	PUNCT
easat-8173	317	10	"	"	PUNCT
easat-8173	317	11	the	the	DET
easat-8173	317	12	moderating	moderate	VERB
easat-8173	317	13	role	role	NOUN
easat-8173	317	14	of	of	ADP
easat-8173	317	15	audit	audit	NOUN
easat-8173	317	16	quality	quality	NOUN
easat-8173	317	17	on	on	ADP
easat-8173	317	18	the	the	DET
easat-8173	317	19	relationship	relationship	NOUN
easat-8173	317	20	between	between	ADP
easat-8173	317	21	auditor	auditor	NOUN
easat-8173	317	22	reporting	reporting	NOUN
easat-8173	317	23	and	and	CCONJ
easat-8173	317	24	earnings	earning	NOUN
easat-8173	317	25	management	management	NOUN
easat-8173	317	26	:	:	PUNCT
easat-8173	317	27	empirical	empirical	ADJ
easat-8173	317	28	evidence	evidence	NOUN
easat-8173	317	29	from	from	ADP
easat-8173	317	30	tunisia	tunisia	NOUN
easat-8173	317	31	,	,	PUNCT
easat-8173	317	32	"	"	PUNCT
easat-8173	317	33	euromed	eurome	VERB
easat-8173	317	34	journal	journal	NOUN
easat-8173	317	35	of	of	ADP
easat-8173	317	36	business	business	NOUN
easat-8173	317	37	,	,	PUNCT
easat-8173	317	38	vol	vol	NOUN
easat-8173	317	39	.	.	PROPN
easat-8173	317	40	16	16	NUM
easat-8173	317	41	,	,	PUNCT
easat-8173	317	42	no	no	INTJ
easat-8173	317	43	.	.	NOUN
easat-8173	317	44	4	4	NUM
easat-8173	317	45	,	,	PUNCT
easat-8173	317	46	pp	pp	ADJ
easat-8173	317	47	.	.	PUNCT
easat-8173	318	1	416	416	NUM
easat-8173	318	2	-	-	SYM
easat-8173	318	3	430	430	NUM
easat-8173	318	4	,	,	PUNCT
easat-8173	318	5	2021	2021	NUM
easat-8173	318	6	.	.	PUNCT
easat-8173	319	1	https://doi.org/10.1108/emjb-03-2020-0024	https://doi.org/10.1108/emjb-03-2020-0024	PROPN
easat-8173	320	1	[	[	X
easat-8173	320	2	3	3	NUM
easat-8173	320	3	]	]	PUNCT
easat-8173	320	4	m.	m.	NOUN
easat-8173	320	5	carp	carp	NOUN
easat-8173	320	6	and	and	CCONJ
easat-8173	320	7	c.	c.	NOUN
easat-8173	320	8	istrate	istrate	PROPN
easat-8173	320	9	,	,	PUNCT
easat-8173	320	10	"	"	PUNCT
easat-8173	320	11	audit	audit	NOUN
easat-8173	320	12	quality	quality	NOUN
easat-8173	320	13	under	under	ADP
easat-8173	320	14	influences	influence	NOUN
easat-8173	320	15	of	of	ADP
easat-8173	320	16	audit	audit	NOUN
easat-8173	320	17	firm	firm	NOUN
easat-8173	320	18	and	and	CCONJ
easat-8173	320	19	auditee	auditee	NOUN
easat-8173	320	20	characteristics	characteristic	NOUN
easat-8173	320	21	:	:	PUNCT
easat-8173	320	22	evidence	evidence	NOUN
easat-8173	320	23	from	from	ADP
easat-8173	320	24	the	the	DET
easat-8173	320	25	romanian	romanian	ADJ
easat-8173	320	26	regulated	regulated	ADJ
easat-8173	320	27	market	market	NOUN
easat-8173	320	28	,	,	PUNCT
easat-8173	320	29	"	"	PUNCT
easat-8173	320	30	sustainability	sustainability	NOUN
easat-8173	320	31	,	,	PUNCT
easat-8173	320	32	vol	vol	NOUN
easat-8173	320	33	.	.	PROPN
easat-8173	320	34	13	13	NUM
easat-8173	320	35	,	,	PUNCT
easat-8173	320	36	no	no	INTJ
easat-8173	320	37	.	.	NOUN
easat-8173	320	38	12	12	NUM
easat-8173	320	39	,	,	PUNCT
easat-8173	320	40	p.	p.	NOUN
easat-8173	320	41	6924	6924	NUM
easat-8173	320	42	,	,	PUNCT
easat-8173	320	43	2021	2021	NUM
easat-8173	320	44	.	.	PUNCT
easat-8173	321	1	https://doi.org/10.3390/su13126924	https://doi.org/10.3390/su13126924	X
easat-8173	322	1	[	[	X
easat-8173	322	2	4	4	X
easat-8173	322	3	]	]	PUNCT
easat-8173	322	4	j.	j.	PROPN
easat-8173	322	5	caruana	caruana	PROPN
easat-8173	322	6	and	and	CCONJ
easat-8173	322	7	m.	m.	PROPN
easat-8173	322	8	kowalczyk	kowalczyk	PROPN
easat-8173	322	9	,	,	PUNCT
easat-8173	322	10	"	"	PUNCT
easat-8173	322	11	the	the	DET
easat-8173	322	12	quest	quest	NOUN
easat-8173	322	13	for	for	ADP
easat-8173	322	14	audit	audit	NOUN
easat-8173	322	15	quality	quality	NOUN
easat-8173	322	16	in	in	ADP
easat-8173	322	17	the	the	DET
easat-8173	322	18	public	public	ADJ
easat-8173	322	19	sector	sector	NOUN
easat-8173	322	20	,	,	PUNCT
easat-8173	322	21	"	"	PUNCT
easat-8173	322	22	accounting	account	VERB
easat-8173	322	23	in	in	ADP
easat-8173	322	24	europe	europe	PROPN
easat-8173	322	25	,	,	PUNCT
easat-8173	322	26	vol	vol	NOUN
easat-8173	322	27	.	.	PROPN
easat-8173	322	28	18	18	NUM
easat-8173	322	29	,	,	PUNCT
easat-8173	322	30	no	no	INTJ
easat-8173	322	31	.	.	NOUN
easat-8173	322	32	1	1	NUM
easat-8173	322	33	,	,	PUNCT
easat-8173	322	34	pp	pp	ADJ
easat-8173	322	35	.	.	PUNCT
easat-8173	323	1	1	1	NUM
easat-8173	323	2	-	-	SYM
easat-8173	323	3	25	25	NUM
easat-8173	323	4	,	,	PUNCT
easat-8173	323	5	2021	2021	NUM
easat-8173	323	6	.	.	PUNCT
easat-8173	324	1	https://doi.org/10.1080/17449480.2020.1757731	https://doi.org/10.1080/17449480.2020.1757731	NOUN
easat-8173	325	1	[	[	X
easat-8173	325	2	5	5	NUM
easat-8173	325	3	]	]	PUNCT
easat-8173	325	4	b.	b.	PROPN
easat-8173	325	5	cuadrado	cuadrado	PROPN
easat-8173	325	6	-	-	PUNCT
easat-8173	325	7	ballesteros	ballesteros	PROPN
easat-8173	325	8	and	and	CCONJ
easat-8173	325	9	m.	m.	PROPN
easat-8173	325	10	bisogno	bisogno	PROPN
easat-8173	325	11	,	,	PUNCT
easat-8173	325	12	"	"	PUNCT
easat-8173	325	13	public	public	ADJ
easat-8173	325	14	sector	sector	NOUN
easat-8173	325	15	accounting	accounting	NOUN
easat-8173	325	16	reforms	reform	NOUN
easat-8173	325	17	and	and	CCONJ
easat-8173	325	18	the	the	DET
easat-8173	325	19	quality	quality	NOUN
easat-8173	325	20	of	of	ADP
easat-8173	325	21	governance	governance	NOUN
easat-8173	325	22	,	,	PUNCT
easat-8173	325	23	"	"	PUNCT
easat-8173	325	24	public	public	ADJ
easat-8173	325	25	money	money	NOUN
easat-8173	325	26	&	&	CCONJ
easat-8173	325	27	management	management	NOUN
easat-8173	325	28	,	,	PUNCT
easat-8173	325	29	vol	vol	NOUN
easat-8173	325	30	.	.	PROPN
easat-8173	325	31	41	41	NUM
easat-8173	325	32	,	,	PUNCT
easat-8173	325	33	no	no	INTJ
easat-8173	325	34	.	.	NOUN
easat-8173	325	35	2	2	NUM
easat-8173	325	36	,	,	PUNCT
easat-8173	325	37	pp	pp	ADJ
easat-8173	325	38	.	.	PUNCT
easat-8173	326	1	107	107	NUM
easat-8173	326	2	-	-	SYM
easat-8173	326	3	117	117	NUM
easat-8173	326	4	,	,	PUNCT
easat-8173	326	5	2021	2021	NUM
easat-8173	326	6	.	.	PUNCT
easat-8173	327	1	https://doi.org/10.1080/09540962.2020.1724665	https://doi.org/10.1080/09540962.2020.1724665	X
easat-8173	328	1	[	[	X
easat-8173	328	2	6	6	NUM
easat-8173	328	3	]	]	PUNCT
easat-8173	328	4	c.	c.	PROPN
easat-8173	328	5	j.	j.	PROPN
easat-8173	328	6	cordery	cordery	PROPN
easat-8173	328	7	and	and	CCONJ
easat-8173	328	8	d.	d.	PROPN
easat-8173	328	9	c.	c.	PROPN
easat-8173	328	10	hay	hay	PROPN
easat-8173	328	11	,	,	PUNCT
easat-8173	328	12	"	"	PUNCT
easat-8173	328	13	public	public	ADJ
easat-8173	328	14	sector	sector	NOUN
easat-8173	328	15	audit	audit	NOUN
easat-8173	328	16	in	in	ADP
easat-8173	328	17	uncertain	uncertain	ADJ
easat-8173	328	18	times	time	NOUN
easat-8173	328	19	,	,	PUNCT
easat-8173	328	20	"	"	PUNCT
easat-8173	328	21	financial	financial	ADJ
easat-8173	328	22	accountability	accountability	NOUN
easat-8173	328	23	&	&	CCONJ
easat-8173	328	24	management	management	NOUN
easat-8173	328	25	,	,	PUNCT
easat-8173	328	26	vol	vol	NOUN
easat-8173	328	27	.	.	PROPN
easat-8173	329	1	38	38	NUM
easat-8173	329	2	,	,	PUNCT
easat-8173	329	3	no	no	INTJ
easat-8173	329	4	.	.	NOUN
easat-8173	329	5	3	3	NUM
easat-8173	329	6	,	,	PUNCT
easat-8173	329	7	pp	pp	ADJ
easat-8173	329	8	.	.	PUNCT
easat-8173	330	1	426	426	NUM
easat-8173	330	2	-	-	SYM
easat-8173	330	3	446	446	NUM
easat-8173	330	4	,	,	PUNCT
easat-8173	330	5	2022	2022	NUM
easat-8173	330	6	.	.	PUNCT
easat-8173	331	1	https://doi.org/10.1111/faam.12299	https://doi.org/10.1111/faam.12299	NOUN
easat-8173	332	1	[	[	X
easat-8173	332	2	7	7	NUM
easat-8173	332	3	]	]	X
easat-8173	332	4	g.	g.	NOUN
easat-8173	332	5	mattei	mattei	PROPN
easat-8173	332	6	,	,	PUNCT
easat-8173	332	7	g.	g.	PROPN
easat-8173	332	8	grossi	grossi	PROPN
easat-8173	332	9	,	,	PUNCT
easat-8173	332	10	and	and	CCONJ
easat-8173	332	11	j.	j.	PROPN
easat-8173	332	12	guthrie	guthrie	PROPN
easat-8173	332	13	am	am	PROPN
easat-8173	332	14	,	,	PUNCT
easat-8173	332	15	"	"	PUNCT
easat-8173	332	16	exploring	explore	VERB
easat-8173	332	17	past	past	NOUN
easat-8173	332	18	,	,	PUNCT
easat-8173	332	19	present	present	ADJ
easat-8173	332	20	and	and	CCONJ
easat-8173	332	21	future	future	ADJ
easat-8173	332	22	trends	trend	NOUN
easat-8173	332	23	in	in	ADP
easat-8173	332	24	public	public	ADJ
easat-8173	332	25	sector	sector	NOUN
easat-8173	332	26	auditing	auditing	NOUN
easat-8173	332	27	research	research	NOUN
easat-8173	332	28	:	:	PUNCT
easat-8173	332	29	a	a	DET
easat-8173	332	30	literature	literature	NOUN
easat-8173	332	31	review	review	NOUN
easat-8173	332	32	,	,	PUNCT
easat-8173	332	33	"	"	PUNCT
easat-8173	332	34	meditari	meditari	ADJ
easat-8173	332	35	accountancy	accountancy	NOUN
easat-8173	332	36	research	research	NOUN
easat-8173	332	37	,	,	PUNCT
easat-8173	332	38	vol	vol	NOUN
easat-8173	332	39	.	.	PROPN
easat-8173	332	40	29	29	NUM
easat-8173	332	41	,	,	PUNCT
easat-8173	332	42	no	no	INTJ
easat-8173	332	43	.	.	NOUN
easat-8173	332	44	7	7	NUM
easat-8173	332	45	,	,	PUNCT
easat-8173	332	46	pp	pp	ADJ
easat-8173	332	47	.	.	PUNCT
easat-8173	333	1	94	94	NUM
easat-8173	333	2	-	-	SYM
easat-8173	333	3	134	134	NUM
easat-8173	333	4	,	,	PUNCT
easat-8173	333	5	2021	2021	NUM
easat-8173	333	6	.	.	PUNCT
easat-8173	334	1	https://doi.org/10.1108/medar-09-2020-1008	https://doi.org/10.1108/medar-09-2020-1008	NOUN
easat-8173	334	2	[	[	X
easat-8173	334	3	8	8	NUM
easat-8173	334	4	]	]	PUNCT
easat-8173	334	5	j.	j.	PROPN
easat-8173	334	6	lin	lin	PROPN
easat-8173	334	7	,	,	PUNCT
easat-8173	334	8	"	"	PUNCT
easat-8173	334	9	does	do	AUX
easat-8173	334	10	the	the	DET
easat-8173	334	11	disclosure	disclosure	NOUN
easat-8173	334	12	of	of	ADP
easat-8173	334	13	key	key	ADJ
easat-8173	334	14	audit	audit	NOUN
easat-8173	334	15	matters	matter	NOUN
easat-8173	334	16	improve	improve	VERB
easat-8173	334	17	the	the	DET
easat-8173	334	18	audit	audit	NOUN
easat-8173	334	19	quality	quality	NOUN
easat-8173	334	20	for	for	ADP
easat-8173	334	21	sustainable	sustainable	ADJ
easat-8173	334	22	development	development	NOUN
easat-8173	334	23	:	:	PUNCT
easat-8173	334	24	empirical	empirical	ADJ
easat-8173	334	25	evidence	evidence	NOUN
easat-8173	334	26	from	from	ADP
easat-8173	334	27	china	china	PROPN
easat-8173	334	28	,	,	PUNCT
easat-8173	334	29	"	"	PUNCT
easat-8173	334	30	plos	plos	PROPN
easat-8173	334	31	one	one	NUM
easat-8173	334	32	,	,	PUNCT
easat-8173	334	33	vol	vol	NOUN
easat-8173	334	34	.	.	PROPN
easat-8173	334	35	18	18	NUM
easat-8173	334	36	,	,	PUNCT
easat-8173	334	37	no	no	INTJ
easat-8173	334	38	.	.	NOUN
easat-8173	334	39	5	5	NUM
easat-8173	334	40	,	,	PUNCT
easat-8173	334	41	p.	p.	NOUN
easat-8173	334	42	e0285340	e0285340	NOUN
easat-8173	334	43	,	,	PUNCT
easat-8173	334	44	2023	2023	NUM
easat-8173	334	45	.	.	PUNCT
easat-8173	335	1	https://doi.org/10.1371/journal.pone.0285340	https://doi.org/10.1371/journal.pone.0285340	ADP
easat-8173	335	2	[	[	X
easat-8173	335	3	9	9	NUM
easat-8173	335	4	]	]	X
easat-8173	335	5	o.	o.	PROPN
easat-8173	335	6	pasko	pasko	PROPN
easat-8173	335	7	,	,	PUNCT
easat-8173	335	8	l.	l.	PROPN
easat-8173	335	9	zhang	zhang	PROPN
easat-8173	335	10	,	,	PUNCT
easat-8173	335	11	a.	a.	PROPN
easat-8173	335	12	oriekhova	oriekhova	PROPN
easat-8173	335	13	,	,	PUNCT
easat-8173	335	14	v.	v.	ADP
easat-8173	335	15	aleksanyan	aleksanyan	PROPN
easat-8173	335	16	,	,	PUNCT
easat-8173	335	17	m.	m.	NOUN
easat-8173	335	18	hordiyenko	hordiyenko	PROPN
easat-8173	335	19	,	,	PUNCT
easat-8173	335	20	and	and	CCONJ
easat-8173	335	21	y.	y.	PROPN
easat-8173	335	22	tkal	tkal	NOUN
easat-8173	335	23	,	,	PUNCT
easat-8173	335	24	"	"	PUNCT
easat-8173	335	25	do	do	AUX
easat-8173	335	26	financial	financial	ADJ
easat-8173	335	27	auditors	auditor	NOUN
easat-8173	335	28	impact	impact	VERB
easat-8173	335	29	sustainability	sustainability	NOUN
easat-8173	335	30	reporting	reporting	NOUN
easat-8173	335	31	?	?	PUNCT
easat-8173	336	1	the	the	DET
easat-8173	336	2	effects	effect	NOUN
easat-8173	336	3	of	of	ADP
easat-8173	336	4	big	big	ADJ
easat-8173	336	5	four	four	NUM
easat-8173	336	6	financial	financial	ADJ
easat-8173	336	7	audits	audits	NOUN
easat-8173	336	8	on	on	ADP
easat-8173	336	9	the	the	DET
easat-8173	336	10	quality	quality	NOUN
easat-8173	336	11	of	of	ADP
easat-8173	336	12	csr	csr	NOUN
easat-8173	336	13	reports	report	NOUN
easat-8173	336	14	in	in	ADP
easat-8173	336	15	china	china	PROPN
easat-8173	336	16	,	,	PUNCT
easat-8173	336	17	"	"	PUNCT
easat-8173	336	18	intellectual	intellectual	ADJ
easat-8173	336	19	economics	economic	NOUN
easat-8173	336	20	,	,	PUNCT
easat-8173	336	21	vol	vol	NOUN
easat-8173	336	22	.	.	PROPN
easat-8173	336	23	17	17	NUM
easat-8173	336	24	,	,	PUNCT
easat-8173	336	25	no	no	INTJ
easat-8173	336	26	.	.	NOUN
easat-8173	336	27	2	2	NUM
easat-8173	336	28	,	,	PUNCT
easat-8173	336	29	pp	pp	ADJ
easat-8173	336	30	.	.	PUNCT
easat-8173	337	1	330	330	NUM
easat-8173	337	2	-	-	SYM
easat-8173	337	3	361	361	NUM
easat-8173	337	4	,	,	PUNCT
easat-8173	337	5	2023	2023	NUM
easat-8173	337	6	.	.	PUNCT
easat-8173	338	1	https://doi.org/10.13165/ie-23-17-2-05	https://doi.org/10.13165/ie-23-17-2-05	PROPN
easat-8173	339	1	[	[	X
easat-8173	339	2	10	10	NUM
easat-8173	339	3	]	]	X
easat-8173	339	4	r.	r.	PROPN
easat-8173	339	5	zaman	zaman	PROPN
easat-8173	339	6	,	,	PUNCT
easat-8173	339	7	m.	m.	PROPN
easat-8173	339	8	b.	b.	PROPN
easat-8173	339	9	farooq	farooq	PROPN
easat-8173	339	10	,	,	PUNCT
easat-8173	339	11	f.	f.	PROPN
easat-8173	339	12	khalid	khalid	PROPN
easat-8173	339	13	,	,	PUNCT
easat-8173	339	14	and	and	CCONJ
easat-8173	339	15	z.	z.	PROPN
easat-8173	339	16	mahmood	mahmood	PROPN
easat-8173	339	17	,	,	PUNCT
easat-8173	339	18	"	"	PUNCT
easat-8173	339	19	examining	examine	VERB
easat-8173	339	20	the	the	DET
easat-8173	339	21	extent	extent	NOUN
easat-8173	339	22	of	of	ADP
easat-8173	339	23	and	and	CCONJ
easat-8173	339	24	determinants	determinant	NOUN
easat-8173	339	25	for	for	ADP
easat-8173	339	26	sustainability	sustainability	NOUN
easat-8173	339	27	assurance	assurance	NOUN
easat-8173	339	28	quality	quality	NOUN
easat-8173	339	29	:	:	PUNCT
easat-8173	339	30	the	the	DET
easat-8173	339	31	role	role	NOUN
easat-8173	339	32	of	of	ADP
easat-8173	339	33	audit	audit	NOUN
easat-8173	339	34	committees	committee	NOUN
easat-8173	339	35	,	,	PUNCT
easat-8173	339	36	"	"	PUNCT
easat-8173	339	37	business	business	NOUN
easat-8173	339	38	strategy	strategy	NOUN
easat-8173	339	39	and	and	CCONJ
easat-8173	339	40	the	the	DET
easat-8173	339	41	environment	environment	NOUN
easat-8173	339	42	,	,	PUNCT
easat-8173	339	43	vol	vol	NOUN
easat-8173	339	44	.	.	PROPN
easat-8173	339	45	30	30	NUM
easat-8173	339	46	,	,	PUNCT
easat-8173	339	47	no	no	INTJ
easat-8173	339	48	.	.	NOUN
easat-8173	339	49	7	7	NUM
easat-8173	339	50	,	,	PUNCT
easat-8173	339	51	pp	pp	ADJ
easat-8173	339	52	.	.	PUNCT
easat-8173	340	1	2887	2887	NUM
easat-8173	340	2	-	-	SYM
easat-8173	340	3	2906	2906	NUM
easat-8173	340	4	,	,	PUNCT
easat-8173	340	5	2021	2021	NUM
easat-8173	340	6	.	.	PUNCT
easat-8173	341	1	https://doi.org/10.1002/bse.2777	https://doi.org/10.1002/bse.2777	NOUN
easat-8173	342	1	[	[	X
easat-8173	342	2	11	11	NUM
easat-8173	342	3	]	]	PUNCT
easat-8173	342	4	t.	t.	PROPN
easat-8173	342	5	gerwing	gerwing	NOUN
easat-8173	342	6	,	,	PUNCT
easat-8173	342	7	p.	p.	NOUN
easat-8173	342	8	kajüter	kajüter	NOUN
easat-8173	342	9	,	,	PUNCT
easat-8173	342	10	and	and	CCONJ
easat-8173	342	11	m.	m.	PROPN
easat-8173	342	12	wirth	wirth	PROPN
easat-8173	342	13	,	,	PUNCT
easat-8173	342	14	"	"	PUNCT
easat-8173	342	15	the	the	DET
easat-8173	342	16	role	role	NOUN
easat-8173	342	17	of	of	ADP
easat-8173	342	18	sustainable	sustainable	ADJ
easat-8173	342	19	corporate	corporate	ADJ
easat-8173	342	20	governance	governance	NOUN
easat-8173	342	21	in	in	ADP
easat-8173	342	22	mandatory	mandatory	ADJ
easat-8173	342	23	sustainability	sustainability	NOUN
easat-8173	342	24	reporting	report	VERB
easat-8173	342	25	quality	quality	NOUN
easat-8173	342	26	,	,	PUNCT
easat-8173	342	27	"	"	PUNCT
easat-8173	342	28	journal	journal	NOUN
easat-8173	342	29	of	of	ADP
easat-8173	342	30	business	business	NOUN
easat-8173	342	31	economics	economic	NOUN
easat-8173	342	32	,	,	PUNCT
easat-8173	342	33	vol	vol	NOUN
easat-8173	342	34	.	.	PROPN
easat-8173	342	35	92	92	NUM
easat-8173	342	36	,	,	PUNCT
easat-8173	342	37	no	no	INTJ
easat-8173	342	38	.	.	NOUN
easat-8173	342	39	3	3	NUM
easat-8173	342	40	,	,	PUNCT
easat-8173	342	41	pp	pp	ADJ
easat-8173	342	42	.	.	PUNCT
easat-8173	343	1	517	517	NUM
easat-8173	343	2	-	-	SYM
easat-8173	343	3	555	555	NUM
easat-8173	343	4	,	,	PUNCT
easat-8173	343	5	2022	2022	NUM
easat-8173	343	6	.	.	PUNCT
easat-8173	344	1	https://doi.org/10.1007/s11573022-01092-x	https://doi.org/10.1007/s11573022-01092-x	X
easat-8173	345	1	[	[	X
easat-8173	345	2	12	12	NUM
easat-8173	345	3	]	]	PUNCT
easat-8173	345	4	z.	z.	PROPN
easat-8173	345	5	feng	feng	PROPN
easat-8173	345	6	and	and	CCONJ
easat-8173	345	7	z.	z.	PROPN
easat-8173	345	8	wu	wu	PROPN
easat-8173	345	9	,	,	PUNCT
easat-8173	345	10	"	"	PUNCT
easat-8173	345	11	esg	esg	PROPN
easat-8173	345	12	disclosure	disclosure	NOUN
easat-8173	345	13	,	,	PUNCT
easat-8173	345	14	reit	reit	NOUN
easat-8173	345	15	debt	debt	NOUN
easat-8173	345	16	financing	financing	NOUN
easat-8173	345	17	and	and	CCONJ
easat-8173	345	18	firm	firm	ADJ
easat-8173	345	19	value	value	NOUN
easat-8173	345	20	,	,	PUNCT
easat-8173	345	21	"	"	PUNCT
easat-8173	345	22	the	the	DET
easat-8173	345	23	journal	journal	NOUN
easat-8173	345	24	of	of	ADP
easat-8173	345	25	real	real	ADJ
easat-8173	345	26	estate	estate	NOUN
easat-8173	345	27	finance	finance	NOUN
easat-8173	345	28	and	and	CCONJ
easat-8173	345	29	economics	economic	NOUN
easat-8173	345	30	,	,	PUNCT
easat-8173	345	31	vol	vol	NOUN
easat-8173	345	32	.	.	PROPN
easat-8173	345	33	67	67	NUM
easat-8173	345	34	,	,	PUNCT
easat-8173	345	35	no	no	INTJ
easat-8173	345	36	.	.	NOUN
easat-8173	345	37	3	3	NUM
easat-8173	345	38	,	,	PUNCT
easat-8173	345	39	pp	pp	ADJ
easat-8173	345	40	.	.	PUNCT
easat-8173	346	1	388	388	NUM
easat-8173	346	2	-	-	SYM
easat-8173	346	3	422	422	NUM
easat-8173	346	4	,	,	PUNCT
easat-8173	346	5	2023	2023	NUM
easat-8173	346	6	.	.	PUNCT
easat-8173	347	1	https://doi.org/10.1007/s11146-021-09857-x	https://doi.org/10.1007/s11146-021-09857-x	PROPN
easat-8173	347	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8173	347	3	https://doi.org/10.1080/17449480.2023.2247410	https://doi.org/10.1080/17449480.2023.2247410	PROPN
easat-8173	348	1	https://doi.org/10.1108/emjb-03-2020-0024	https://doi.org/10.1108/emjb-03-2020-0024	PROPN
easat-8173	348	2	https://doi.org/10.3390/su13126924	https://doi.org/10.3390/su13126924	VERB
easat-8173	348	3	https://doi.org/10.1080/17449480.2020.1757731	https://doi.org/10.1080/17449480.2020.1757731	NOUN
easat-8173	348	4	https://doi.org/10.1080/09540962.2020.1724665	https://doi.org/10.1080/09540962.2020.1724665	NOUN
easat-8173	348	5	https://doi.org/10.1111/faam.12299	https://doi.org/10.1111/faam.12299	NOUN
easat-8173	348	6	https://doi.org/10.1108/medar-09-2020-1008	https://doi.org/10.1108/medar-09-2020-1008	NOUN
easat-8173	348	7	https://doi.org/10.1371/journal.pone.0285340	https://doi.org/10.1371/journal.pone.0285340	ADP
easat-8173	348	8	https://doi.org/10.13165/ie-23-17-2-05	https://doi.org/10.13165/ie-23-17-2-05	PROPN
easat-8173	348	9	https://doi.org/10.1002/bse.2777	https://doi.org/10.1002/bse.2777	PROPN
easat-8173	349	1	https://doi.org/10.1007/s11573-022-01092-x	https://doi.org/10.1007/s11573-022-01092-x	NOUN
easat-8173	349	2	https://doi.org/10.1007/s11573-022-01092-x	https://doi.org/10.1007/s11573-022-01092-x	PROPN
easat-8173	349	3	https://doi.org/10.1007/s11146-021-09857-x	https://doi.org/10.1007/s11146-021-09857-x	PROPN
easat-8173	349	4	1463	1463	NUM
easat-8173	349	5	edelweiss	edelweiss	PROPN
easat-8173	349	6	applied	apply	VERB
easat-8173	349	7	science	science	NOUN
easat-8173	349	8	and	and	CCONJ
easat-8173	349	9	technology	technology	NOUN
easat-8173	349	10	issn	issn	PROPN
easat-8173	349	11	:	:	PUNCT
easat-8173	349	12	2576	2576	NUM
easat-8173	349	13	-	-	SYM
easat-8173	349	14	8484	8484	NUM
easat-8173	349	15	vol	vol	NOUN
easat-8173	349	16	.	.	PROPN
easat-8173	350	1	9	9	NUM
easat-8173	350	2	,	,	PUNCT
easat-8173	350	3	no	no	INTJ
easat-8173	350	4	.	.	NOUN
easat-8173	351	1	6	6	NUM
easat-8173	351	2	:	:	SYM
easat-8173	351	3	1451	1451	NUM
easat-8173	351	4	-	-	SYM
easat-8173	351	5	1464	1464	NUM
easat-8173	351	6	,	,	PUNCT
easat-8173	351	7	2025	2025	NUM
easat-8173	351	8	doi	doi	NOUN
easat-8173	351	9	:	:	PUNCT
easat-8173	351	10	10.55214/25768484.v9i6.8173	10.55214/25768484.v9i6.8173	PROPN
easat-8173	351	11	©	©	PROPN
easat-8173	351	12	2025	2025	NUM
easat-8173	351	13	by	by	ADP
easat-8173	351	14	the	the	DET
easat-8173	351	15	authors	author	NOUN
easat-8173	351	16	;	;	PUNCT
easat-8173	351	17	licensee	licensee	PROPN
easat-8173	351	18	learning	learning	NOUN
easat-8173	351	19	gate	gate	NOUN
easat-8173	352	1	[	[	X
easat-8173	352	2	13	13	NUM
easat-8173	352	3	]	]	PUNCT
easat-8173	352	4	d.	d.	PROPN
easat-8173	352	5	z.	z.	PROPN
easat-8173	352	6	x.	x.	PROPN
easat-8173	352	7	huang	huang	PROPN
easat-8173	352	8	,	,	PUNCT
easat-8173	352	9	"	"	PUNCT
easat-8173	352	10	environmental	environmental	ADJ
easat-8173	352	11	,	,	PUNCT
easat-8173	352	12	social	social	ADJ
easat-8173	352	13	and	and	CCONJ
easat-8173	352	14	governance	governance	NOUN
easat-8173	352	15	factors	factor	NOUN
easat-8173	352	16	and	and	CCONJ
easat-8173	352	17	assessing	assess	VERB
easat-8173	352	18	firm	firm	ADJ
easat-8173	352	19	value	value	NOUN
easat-8173	352	20	:	:	PUNCT
easat-8173	352	21	valuation	valuation	NOUN
easat-8173	352	22	,	,	PUNCT
easat-8173	352	23	signalling	signal	VERB
easat-8173	352	24	and	and	CCONJ
easat-8173	352	25	stakeholder	stakeholder	NOUN
easat-8173	352	26	perspectives	perspective	NOUN
easat-8173	352	27	,	,	PUNCT
easat-8173	352	28	"	"	PUNCT
easat-8173	352	29	accounting	accounting	NOUN
easat-8173	352	30	&	&	CCONJ
easat-8173	352	31	finance	finance	NOUN
easat-8173	352	32	,	,	PUNCT
easat-8173	352	33	vol	vol	NOUN
easat-8173	352	34	.	.	PROPN
easat-8173	352	35	62	62	NUM
easat-8173	352	36	,	,	PUNCT
easat-8173	352	37	pp	pp	ADJ
easat-8173	352	38	.	.	PUNCT
easat-8173	353	1	1983	1983	NUM
easat-8173	353	2	-	-	SYM
easat-8173	353	3	2010	2010	NUM
easat-8173	353	4	,	,	PUNCT
easat-8173	353	5	2022	2022	NUM
easat-8173	353	6	.	.	PUNCT
easat-8173	354	1	[	[	X
easat-8173	354	2	14	14	NUM
easat-8173	354	3	]	]	PUNCT
easat-8173	354	4	m.	m.	NOUN
easat-8173	354	5	a.	a.	NOUN
easat-8173	354	6	bakri	bakri	PROPN
easat-8173	354	7	,	,	PUNCT
easat-8173	354	8	"	"	PUNCT
easat-8173	354	9	moderating	moderate	VERB
easat-8173	354	10	effect	effect	NOUN
easat-8173	354	11	of	of	ADP
easat-8173	354	12	audit	audit	NOUN
easat-8173	354	13	quality	quality	NOUN
easat-8173	354	14	:	:	PUNCT
easat-8173	354	15	the	the	DET
easat-8173	354	16	case	case	NOUN
easat-8173	354	17	of	of	ADP
easat-8173	354	18	dividend	dividend	NOUN
easat-8173	354	19	and	and	CCONJ
easat-8173	354	20	firm	firm	ADJ
easat-8173	354	21	value	value	NOUN
easat-8173	354	22	in	in	ADP
easat-8173	354	23	malaysian	malaysian	ADJ
easat-8173	354	24	firms	firm	NOUN
easat-8173	354	25	,	,	PUNCT
easat-8173	354	26	"	"	PUNCT
easat-8173	354	27	cogent	cogent	NOUN
easat-8173	354	28	business	business	NOUN
easat-8173	354	29	&	&	CCONJ
easat-8173	354	30	management	management	PROPN
easat-8173	354	31	,	,	PUNCT
easat-8173	354	32	vol	vol	NOUN
easat-8173	354	33	.	.	PROPN
easat-8173	354	34	8	8	NUM
easat-8173	354	35	,	,	PUNCT
easat-8173	354	36	no	no	INTJ
easat-8173	354	37	.	.	NOUN
easat-8173	354	38	1	1	NUM
easat-8173	354	39	,	,	PUNCT
easat-8173	354	40	p.	p.	NOUN
easat-8173	354	41	2004807	2004807	NUM
easat-8173	354	42	,	,	PUNCT
easat-8173	354	43	2021	2021	NUM
easat-8173	354	44	.	.	PUNCT
easat-8173	355	1	https://doi.org/10.1080/23311975.2021.2004807	https://doi.org/10.1080/23311975.2021.2004807	X
easat-8173	355	2	[	[	X
easat-8173	355	3	15	15	NUM
easat-8173	355	4	]	]	X
easat-8173	355	5	m.	m.	NOUN
easat-8173	355	6	c.	c.	PROPN
easat-8173	355	7	jensen	jensen	PROPN
easat-8173	355	8	and	and	CCONJ
easat-8173	355	9	w.	w.	PROPN
easat-8173	355	10	h.	h.	PROPN
easat-8173	355	11	meckling	meckling	PROPN
easat-8173	355	12	,	,	PUNCT
easat-8173	355	13	"	"	PUNCT
easat-8173	355	14	theory	theory	NOUN
easat-8173	355	15	of	of	ADP
easat-8173	355	16	the	the	DET
easat-8173	355	17	firm	firm	NOUN
easat-8173	355	18	:	:	PUNCT
easat-8173	355	19	managerial	managerial	ADJ
easat-8173	355	20	behavior	behavior	NOUN
easat-8173	355	21	,	,	PUNCT
easat-8173	355	22	agency	agency	NOUN
easat-8173	355	23	costs	cost	NOUN
easat-8173	355	24	and	and	CCONJ
easat-8173	355	25	ownership	ownership	NOUN
easat-8173	355	26	structure	structure	NOUN
easat-8173	355	27	,	,	PUNCT
easat-8173	355	28	"	"	PUNCT
easat-8173	355	29	journal	journal	NOUN
easat-8173	355	30	of	of	ADP
easat-8173	355	31	financial	financial	ADJ
easat-8173	355	32	economics	economic	NOUN
easat-8173	355	33	,	,	PUNCT
easat-8173	355	34	vol	vol	NOUN
easat-8173	355	35	.	.	PROPN
easat-8173	355	36	3	3	NUM
easat-8173	355	37	,	,	PUNCT
easat-8173	355	38	no	no	INTJ
easat-8173	355	39	.	.	NOUN
easat-8173	355	40	4	4	NUM
easat-8173	355	41	,	,	PUNCT
easat-8173	355	42	pp	pp	ADJ
easat-8173	355	43	.	.	PUNCT
easat-8173	356	1	305–360	305–360	NUM
easat-8173	356	2	,	,	PUNCT
easat-8173	356	3	1976	1976	NUM
easat-8173	356	4	.	.	PUNCT
easat-8173	357	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
easat-8173	358	1	[	[	X
easat-8173	358	2	16	16	NUM
easat-8173	358	3	]	]	PUNCT
easat-8173	358	4	j.	j.	PROPN
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easat-8173	358	7	,	,	PUNCT
easat-8173	358	8	q.	q.	PROPN
easat-8173	358	9	a.	a.	PROPN
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easat-8173	358	11	,	,	PUNCT
easat-8173	358	12	and	and	CCONJ
easat-8173	358	13	a.	a.	NOUN
easat-8173	358	14	a.	a.	PROPN
easat-8173	358	15	siyanbola	siyanbola	PROPN
easat-8173	358	16	,	,	PUNCT
easat-8173	358	17	"	"	PUNCT
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easat-8173	358	20	audit	audit	NOUN
easat-8173	358	21	quality	quality	NOUN
easat-8173	358	22	on	on	ADP
easat-8173	358	23	agency	agency	NOUN
easat-8173	358	24	conflicts	conflict	NOUN
easat-8173	358	25	:	:	PUNCT
easat-8173	358	26	evidence	evidence	NOUN
easat-8173	358	27	from	from	ADP
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easat-8173	358	29	,	,	PUNCT
easat-8173	358	30	"	"	PUNCT
easat-8173	358	31	studies	study	NOUN
easat-8173	358	32	in	in	ADP
easat-8173	358	33	business	business	NOUN
easat-8173	358	34	and	and	CCONJ
easat-8173	358	35	economics	economic	NOUN
easat-8173	358	36	,	,	PUNCT
easat-8173	358	37	vol	vol	NOUN
easat-8173	358	38	.	.	PROPN
easat-8173	358	39	26	26	NUM
easat-8173	358	40	,	,	PUNCT
easat-8173	358	41	no	no	INTJ
easat-8173	358	42	.	.	NOUN
easat-8173	358	43	1	1	NUM
easat-8173	358	44	,	,	PUNCT
easat-8173	358	45	pp	pp	ADJ
easat-8173	358	46	.	.	PUNCT
easat-8173	359	1	5	5	NUM
easat-8173	359	2	-	-	SYM
easat-8173	359	3	27	27	NUM
easat-8173	359	4	,	,	PUNCT
easat-8173	359	5	2023	2023	NUM
easat-8173	359	6	.	.	PUNCT
easat-8173	360	1	[	[	X
easat-8173	360	2	17	17	NUM
easat-8173	360	3	]	]	PUNCT
easat-8173	360	4	m.	m.	NOUN
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easat-8173	360	7	m.	m.	NOUN
easat-8173	360	8	faghani	faghani	PROPN
easat-8173	360	9	,	,	PUNCT
easat-8173	360	10	a.	a.	PROPN
easat-8173	360	11	nonahal	nonahal	PROPN
easat-8173	360	12	nahr	nahr	PROPN
easat-8173	360	13	,	,	PUNCT
easat-8173	360	14	and	and	CCONJ
easat-8173	360	15	n.	n.	PROPN
easat-8173	360	16	bashirimanesh	bashirimanesh	NOUN
easat-8173	360	17	,	,	PUNCT
easat-8173	360	18	"	"	PUNCT
easat-8173	360	19	audit	audit	NOUN
easat-8173	360	20	fees	fee	NOUN
easat-8173	360	21	,	,	PUNCT
easat-8173	360	22	detection	detection	NOUN
easat-8173	360	23	of	of	ADP
easat-8173	360	24	accounting	accounting	NOUN
easat-8173	360	25	misstatements	misstatement	NOUN
easat-8173	360	26	and	and	CCONJ
easat-8173	360	27	financial	financial	ADJ
easat-8173	360	28	reporting	reporting	NOUN
easat-8173	360	29	quality	quality	NOUN
easat-8173	360	30	:	:	PUNCT
easat-8173	360	31	examining	examine	VERB
easat-8173	360	32	the	the	DET
easat-8173	360	33	audit	audit	NOUN
easat-8173	360	34	fee	fee	NOUN
easat-8173	360	35	pressure	pressure	NOUN
easat-8173	360	36	theory	theory	NOUN
easat-8173	360	37	and	and	CCONJ
easat-8173	360	38	agency	agency	NOUN
easat-8173	360	39	theory	theory	NOUN
easat-8173	360	40	,	,	PUNCT
easat-8173	360	41	"	"	PUNCT
easat-8173	360	42	international	international	ADJ
easat-8173	360	43	journal	journal	NOUN
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easat-8173	360	45	finance	finance	PROPN
easat-8173	360	46	&	&	CCONJ
easat-8173	360	47	managerial	managerial	ADJ
easat-8173	360	48	accounting	accounting	NOUN
easat-8173	360	49	,	,	PUNCT
easat-8173	360	50	vol	vol	NOUN
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easat-8173	360	52	7	7	NUM
easat-8173	360	53	,	,	PUNCT
easat-8173	360	54	no	no	INTJ
easat-8173	360	55	.	.	NOUN
easat-8173	360	56	25	25	NUM
easat-8173	360	57	,	,	PUNCT
easat-8173	360	58	pp	pp	ADJ
easat-8173	360	59	.	.	PUNCT
easat-8173	361	1	125	125	NUM
easat-8173	361	2	-	-	SYM
easat-8173	361	3	140	140	NUM
easat-8173	361	4	,	,	PUNCT
easat-8173	361	5	2022	2022	NUM
easat-8173	361	6	.	.	PUNCT
easat-8173	362	1	[	[	X
easat-8173	362	2	18	18	NUM
easat-8173	362	3	]	]	PUNCT
easat-8173	362	4	a.	a.	NOUN
easat-8173	362	5	diab	diab	PROPN
easat-8173	362	6	and	and	CCONJ
easat-8173	362	7	a.	a.	NOUN
easat-8173	362	8	m.	m.	NOUN
easat-8173	362	9	eissa	eissa	PROPN
easat-8173	362	10	,	,	PUNCT
easat-8173	362	11	"	"	PUNCT
easat-8173	362	12	esg	esg	NOUN
easat-8173	362	13	performance	performance	NOUN
easat-8173	362	14	,	,	PUNCT
easat-8173	362	15	auditor	auditor	NOUN
easat-8173	362	16	choice	choice	NOUN
easat-8173	362	17	,	,	PUNCT
easat-8173	362	18	and	and	CCONJ
easat-8173	362	19	audit	audit	NOUN
easat-8173	362	20	opinion	opinion	NOUN
easat-8173	362	21	:	:	PUNCT
easat-8173	362	22	evidence	evidence	NOUN
easat-8173	362	23	from	from	ADP
easat-8173	362	24	an	an	DET
easat-8173	362	25	emerging	emerge	VERB
easat-8173	362	26	market	market	NOUN
easat-8173	362	27	,	,	PUNCT
easat-8173	362	28	"	"	PUNCT
easat-8173	362	29	sustainability	sustainability	NOUN
easat-8173	362	30	,	,	PUNCT
easat-8173	362	31	vol	vol	NOUN
easat-8173	362	32	.	.	PROPN
easat-8173	362	33	16	16	NUM
easat-8173	362	34	,	,	PUNCT
easat-8173	362	35	no	no	INTJ
easat-8173	362	36	.	.	NOUN
easat-8173	362	37	1	1	NUM
easat-8173	362	38	,	,	PUNCT
easat-8173	362	39	p.	p.	NOUN
easat-8173	362	40	124	124	NUM
easat-8173	362	41	,	,	PUNCT
easat-8173	362	42	2023	2023	NUM
easat-8173	362	43	.	.	PUNCT
easat-8173	362	44	https://doi.org/10.3390/su16010124	https://doi.org/10.3390/su16010124	PUNCT
easat-8173	363	1	[	[	X
easat-8173	363	2	19	19	NUM
easat-8173	363	3	]	]	X
easat-8173	363	4	n.	n.	PROPN
easat-8173	363	5	raimo	raimo	PROPN
easat-8173	363	6	,	,	PUNCT
easat-8173	363	7	f.	f.	PROPN
easat-8173	363	8	vitolla	vitolla	PROPN
easat-8173	363	9	,	,	PUNCT
easat-8173	363	10	a.	a.	PROPN
easat-8173	363	11	marrone	marrone	PROPN
easat-8173	363	12	,	,	PUNCT
easat-8173	363	13	and	and	CCONJ
easat-8173	363	14	m.	m.	NOUN
easat-8173	363	15	rubino	rubino	PROPN
easat-8173	363	16	,	,	PUNCT
easat-8173	363	17	"	"	PUNCT
easat-8173	363	18	do	do	AUX
easat-8173	363	19	audit	audit	NOUN
easat-8173	363	20	committee	committee	NOUN
easat-8173	363	21	attributes	attribute	VERB
easat-8173	363	22	influence	influence	NOUN
easat-8173	363	23	integrated	integrate	VERB
easat-8173	363	24	reporting	reporting	NOUN
easat-8173	363	25	quality	quality	NOUN
easat-8173	363	26	?	?	PUNCT
easat-8173	364	1	an	an	DET
easat-8173	364	2	agency	agency	NOUN
easat-8173	364	3	theory	theory	NOUN
easat-8173	364	4	viewpoint	viewpoint	NOUN
easat-8173	364	5	,	,	PUNCT
easat-8173	364	6	"	"	PUNCT
easat-8173	364	7	business	business	NOUN
easat-8173	364	8	strategy	strategy	NOUN
easat-8173	364	9	and	and	CCONJ
easat-8173	364	10	the	the	DET
easat-8173	364	11	environment	environment	NOUN
easat-8173	364	12	,	,	PUNCT
easat-8173	364	13	vol	vol	NOUN
easat-8173	364	14	.	.	PROPN
easat-8173	364	15	30	30	NUM
easat-8173	364	16	,	,	PUNCT
easat-8173	364	17	no	no	INTJ
easat-8173	364	18	.	.	NOUN
easat-8173	364	19	1	1	NUM
easat-8173	364	20	,	,	PUNCT
easat-8173	364	21	pp	pp	ADJ
easat-8173	364	22	.	.	PUNCT
easat-8173	365	1	522	522	NUM
easat-8173	365	2	-	-	SYM
easat-8173	365	3	534	534	NUM
easat-8173	365	4	,	,	PUNCT
easat-8173	365	5	2021	2021	NUM
easat-8173	365	6	.	.	PUNCT
easat-8173	366	1	https://doi.org/10.1002/bse.2635	https://doi.org/10.1002/bse.2635	PROPN
easat-8173	367	1	[	[	X
easat-8173	367	2	20	20	NUM
easat-8173	367	3	]	]	PUNCT
easat-8173	367	4	h.	h.	PROPN
easat-8173	367	5	al	al	PROPN
easat-8173	367	6	-	-	PUNCT
easat-8173	367	7	shaer	shaer	PROPN
easat-8173	367	8	and	and	CCONJ
easat-8173	367	9	m.	m.	PROPN
easat-8173	367	10	zaman	zaman	PROPN
easat-8173	367	11	,	,	PUNCT
easat-8173	367	12	"	"	PUNCT
easat-8173	367	13	ceo	ceo	NOUN
easat-8173	367	14	compensation	compensation	NOUN
easat-8173	367	15	and	and	CCONJ
easat-8173	367	16	sustainability	sustainability	NOUN
easat-8173	367	17	reporting	reporting	NOUN
easat-8173	367	18	assurance	assurance	NOUN
easat-8173	367	19	:	:	PUNCT
easat-8173	367	20	evidence	evidence	NOUN
easat-8173	367	21	from	from	ADP
easat-8173	367	22	the	the	DET
easat-8173	367	23	uk	uk	PROPN
easat-8173	367	24	,	,	PUNCT
easat-8173	367	25	"	"	PUNCT
easat-8173	367	26	journal	journal	NOUN
easat-8173	367	27	of	of	ADP
easat-8173	367	28	business	business	NOUN
easat-8173	367	29	ethics	ethic	NOUN
easat-8173	367	30	,	,	PUNCT
easat-8173	367	31	vol	vol	NOUN
easat-8173	367	32	.	.	PROPN
easat-8173	367	33	158	158	NUM
easat-8173	367	34	,	,	PUNCT
easat-8173	367	35	pp	pp	ADJ
easat-8173	367	36	.	.	PUNCT
easat-8173	368	1	233	233	NUM
easat-8173	368	2	-	-	SYM
easat-8173	368	3	252	252	NUM
easat-8173	368	4	,	,	PUNCT
easat-8173	368	5	2019	2019	NUM
easat-8173	368	6	.	.	PUNCT
easat-8173	369	1	https://doi.org/10.1007/s10551-017-3735-8	https://doi.org/10.1007/s10551-017-3735-8	NUM
easat-8173	370	1	[	[	X
easat-8173	370	2	21	21	NUM
easat-8173	370	3	]	]	X
easat-8173	370	4	d.	d.	PROPN
easat-8173	370	5	k.	k.	PROPN
easat-8173	370	6	chan	chan	PROPN
easat-8173	370	7	,	,	PUNCT
easat-8173	370	8	x.	x.	PROPN
easat-8173	370	9	li	li	PROPN
easat-8173	370	10	,	,	PUNCT
easat-8173	370	11	and	and	CCONJ
easat-8173	370	12	q.	q.	PROPN
easat-8173	370	13	xin	xin	PROPN
easat-8173	370	14	,	,	PUNCT
easat-8173	370	15	"	"	PUNCT
easat-8173	370	16	institutional	institutional	ADJ
easat-8173	370	17	investor	investor	NOUN
easat-8173	370	18	inattention	inattention	NOUN
easat-8173	370	19	and	and	CCONJ
easat-8173	370	20	audit	audit	NOUN
easat-8173	370	21	quality	quality	NOUN
easat-8173	370	22	,	,	PUNCT
easat-8173	370	23	"	"	PUNCT
easat-8173	370	24	journal	journal	NOUN
easat-8173	370	25	of	of	ADP
easat-8173	370	26	accounting	accounting	NOUN
easat-8173	370	27	and	and	CCONJ
easat-8173	370	28	public	public	ADJ
easat-8173	370	29	policy	policy	NOUN
easat-8173	370	30	,	,	PUNCT
easat-8173	370	31	vol	vol	NOUN
easat-8173	370	32	.	.	PROPN
easat-8173	370	33	40	40	NUM
easat-8173	370	34	,	,	PUNCT
easat-8173	370	35	no	no	INTJ
easat-8173	370	36	.	.	NOUN
easat-8173	370	37	3	3	NUM
easat-8173	370	38	,	,	PUNCT
easat-8173	370	39	p.	p.	NOUN
easat-8173	370	40	106857	106857	NUM
easat-8173	370	41	,	,	PUNCT
easat-8173	370	42	2021	2021	NUM
easat-8173	370	43	.	.	PUNCT
easat-8173	371	1	https://doi.org/10.1016/j.jaccpubpol.2021.106857	https://doi.org/10.1016/j.jaccpubpol.2021.106857	ADJ
easat-8173	372	1	[	[	X
easat-8173	372	2	22	22	NUM
easat-8173	372	3	]	]	PUNCT
easat-8173	372	4	m.	m.	NOUN
easat-8173	372	5	golmohammadi	golmohammadi	PROPN
easat-8173	372	6	shuraki	shuraki	PROPN
easat-8173	372	7	,	,	PUNCT
easat-8173	372	8	o.	o.	PROPN
easat-8173	372	9	pourheidari	pourheidari	PROPN
easat-8173	372	10	,	,	PUNCT
easat-8173	372	11	and	and	CCONJ
easat-8173	372	12	m.	m.	NOUN
easat-8173	372	13	azizkhani	azizkhani	PROPN
easat-8173	372	14	,	,	PUNCT
easat-8173	372	15	"	"	PUNCT
easat-8173	372	16	accounting	accounting	NOUN
easat-8173	372	17	comparability	comparability	NOUN
easat-8173	372	18	,	,	PUNCT
easat-8173	372	19	financial	financial	ADJ
easat-8173	372	20	reporting	reporting	NOUN
easat-8173	372	21	quality	quality	NOUN
easat-8173	372	22	and	and	CCONJ
easat-8173	372	23	audit	audit	NOUN
easat-8173	372	24	opinions	opinion	NOUN
easat-8173	372	25	:	:	PUNCT
easat-8173	372	26	evidence	evidence	NOUN
easat-8173	372	27	from	from	ADP
easat-8173	372	28	iran	iran	PROPN
easat-8173	372	29	,	,	PUNCT
easat-8173	372	30	"	"	PUNCT
easat-8173	372	31	asian	asian	ADJ
easat-8173	372	32	review	review	NOUN
easat-8173	372	33	of	of	ADP
easat-8173	372	34	accounting	accounting	NOUN
easat-8173	372	35	,	,	PUNCT
easat-8173	372	36	vol	vol	NOUN
easat-8173	372	37	.	.	PROPN
easat-8173	372	38	29	29	NUM
easat-8173	372	39	,	,	PUNCT
easat-8173	372	40	no	no	INTJ
easat-8173	372	41	.	.	NOUN
easat-8173	372	42	1	1	NUM
easat-8173	372	43	,	,	PUNCT
easat-8173	372	44	pp	pp	ADJ
easat-8173	372	45	.	.	PUNCT
easat-8173	372	46	42	42	NUM
easat-8173	372	47	-	-	SYM
easat-8173	372	48	60	60	NUM
easat-8173	372	49	,	,	PUNCT
easat-8173	372	50	2021	2021	NUM
easat-8173	372	51	.	.	PUNCT
easat-8173	373	1	https://doi.org/10.1108/ara-06-2020-0087	https://doi.org/10.1108/ara-06-2020-0087	PROPN
easat-8173	374	1	[	[	X
easat-8173	374	2	23	23	NUM
easat-8173	374	3	]	]	PUNCT
easat-8173	374	4	e.	e.	PROPN
easat-8173	374	5	e.	e.	PROPN
easat-8173	374	6	abdelhak	abdelhak	PROPN
easat-8173	374	7	and	and	CCONJ
easat-8173	374	8	k.	k.	PROPN
easat-8173	374	9	hussainey	hussainey	PROPN
easat-8173	374	10	,	,	PUNCT
easat-8173	374	11	"	"	PUNCT
easat-8173	374	12	the	the	DET
easat-8173	374	13	impact	impact	NOUN
easat-8173	374	14	of	of	ADP
easat-8173	374	15	audit	audit	NOUN
easat-8173	374	16	quality	quality	NOUN
easat-8173	374	17	and	and	CCONJ
easat-8173	374	18	corporate	corporate	ADJ
easat-8173	374	19	governance	governance	NOUN
easat-8173	374	20	on	on	ADP
easat-8173	374	21	financial	financial	ADJ
easat-8173	374	22	segment	segment	NOUN
easat-8173	374	23	disclosure	disclosure	NOUN
easat-8173	374	24	in	in	ADP
easat-8173	374	25	egypt	egypt	PROPN
easat-8173	374	26	,	,	PUNCT
easat-8173	374	27	"	"	PUNCT
easat-8173	374	28	international	international	ADJ
easat-8173	374	29	journal	journal	NOUN
easat-8173	374	30	of	of	ADP
easat-8173	374	31	financial	financial	ADJ
easat-8173	374	32	studies	study	NOUN
easat-8173	374	33	,	,	PUNCT
easat-8173	374	34	vol	vol	NOUN
easat-8173	374	35	.	.	PROPN
easat-8173	374	36	13	13	NUM
easat-8173	374	37	,	,	PUNCT
easat-8173	374	38	no	no	INTJ
easat-8173	374	39	.	.	NOUN
easat-8173	374	40	2	2	NUM
easat-8173	374	41	,	,	PUNCT
easat-8173	374	42	p.	p.	NOUN
easat-8173	374	43	57	57	NUM
easat-8173	374	44	,	,	PUNCT
easat-8173	374	45	2025	2025	NUM
easat-8173	374	46	.	.	PUNCT
easat-8173	375	1	[	[	X
easat-8173	375	2	24	24	NUM
easat-8173	375	3	]	]	X
easat-8173	375	4	g.	g.	PROPN
easat-8173	375	5	michelon	michelon	PROPN
easat-8173	375	6	,	,	PUNCT
easat-8173	375	7	m.	m.	NOUN
easat-8173	375	8	rodrigue	rodrigue	PROPN
easat-8173	375	9	,	,	PUNCT
easat-8173	375	10	and	and	CCONJ
easat-8173	375	11	e.	e.	PROPN
easat-8173	375	12	trevisan	trevisan	PROPN
easat-8173	375	13	,	,	PUNCT
easat-8173	375	14	"	"	PUNCT
easat-8173	375	15	the	the	DET
easat-8173	375	16	marketization	marketization	NOUN
easat-8173	375	17	of	of	ADP
easat-8173	375	18	a	a	DET
easat-8173	375	19	social	social	ADJ
easat-8173	375	20	movement	movement	NOUN
easat-8173	375	21	:	:	PUNCT
easat-8173	375	22	activists	activist	NOUN
easat-8173	375	23	,	,	PUNCT
easat-8173	375	24	shareholders	shareholder	NOUN
easat-8173	375	25	and	and	CCONJ
easat-8173	375	26	csr	csr	NOUN
easat-8173	375	27	disclosure	disclosure	NOUN
easat-8173	375	28	,	,	PUNCT
easat-8173	375	29	"	"	PUNCT
easat-8173	375	30	accounting	accounting	NOUN
easat-8173	375	31	,	,	PUNCT
easat-8173	375	32	organizations	organization	NOUN
easat-8173	375	33	and	and	CCONJ
easat-8173	375	34	society	society	NOUN
easat-8173	375	35	,	,	PUNCT
easat-8173	375	36	vol	vol	NOUN
easat-8173	375	37	.	.	PROPN
easat-8173	375	38	80	80	NUM
easat-8173	375	39	,	,	PUNCT
easat-8173	375	40	p.	p.	NOUN
easat-8173	375	41	101074	101074	NUM
easat-8173	375	42	,	,	PUNCT
easat-8173	375	43	2020	2020	NUM
easat-8173	375	44	.	.	PUNCT
easat-8173	375	45	https://doi.org/10.1016/j.aos.2019.101074	https://doi.org/10.1016/j.aos.2019.101074	PUNCT
easat-8173	376	1	[	[	X
easat-8173	376	2	25	25	NUM
easat-8173	376	3	]	]	PUNCT
easat-8173	376	4	x.	x.	NOUN
easat-8173	376	5	wang	wang	PROPN
easat-8173	376	6	,	,	PUNCT
easat-8173	376	7	x.	x.	NOUN
easat-8173	376	8	song	song	NOUN
easat-8173	376	9	,	,	PUNCT
easat-8173	376	10	and	and	CCONJ
easat-8173	376	11	m.	m.	NOUN
easat-8173	376	12	sun	sun	PROPN
easat-8173	376	13	,	,	PUNCT
easat-8173	376	14	"	"	PUNCT
easat-8173	376	15	how	how	SCONJ
easat-8173	376	16	does	do	AUX
easat-8173	376	17	a	a	DET
easat-8173	376	18	company	company	NOUN
easat-8173	376	19	’s	’s	PART
easat-8173	376	20	esg	esg	NOUN
easat-8173	376	21	performance	performance	NOUN
easat-8173	376	22	affect	affect	VERB
easat-8173	376	23	the	the	DET
easat-8173	376	24	issuance	issuance	NOUN
easat-8173	376	25	of	of	ADP
easat-8173	376	26	an	an	DET
easat-8173	376	27	audit	audit	NOUN
easat-8173	376	28	opinion	opinion	NOUN
easat-8173	376	29	?	?	PUNCT
easat-8173	377	1	the	the	DET
easat-8173	377	2	moderating	moderate	VERB
easat-8173	377	3	role	role	NOUN
easat-8173	377	4	of	of	ADP
easat-8173	377	5	auditor	auditor	NOUN
easat-8173	377	6	experience	experience	NOUN
easat-8173	377	7	,	,	PUNCT
easat-8173	377	8	"	"	PUNCT
easat-8173	377	9	international	international	ADJ
easat-8173	377	10	journal	journal	NOUN
easat-8173	377	11	of	of	ADP
easat-8173	377	12	environmental	environmental	ADJ
easat-8173	377	13	research	research	NOUN
easat-8173	377	14	and	and	CCONJ
easat-8173	377	15	public	public	ADJ
easat-8173	377	16	health	health	NOUN
easat-8173	377	17	,	,	PUNCT
easat-8173	377	18	vol	vol	NOUN
easat-8173	377	19	.	.	PROPN
easat-8173	377	20	20	20	NUM
easat-8173	377	21	,	,	PUNCT
easat-8173	377	22	no	no	INTJ
easat-8173	377	23	.	.	NOUN
easat-8173	377	24	5	5	NUM
easat-8173	377	25	,	,	PUNCT
easat-8173	377	26	p.	p.	NOUN
easat-8173	377	27	3878	3878	NUM
easat-8173	377	28	,	,	PUNCT
easat-8173	377	29	2023	2023	NUM
easat-8173	377	30	.	.	PUNCT
easat-8173	378	1	https://doi.org/10.3390/ijerph20053878	https://doi.org/10.3390/ijerph20053878	PROPN
easat-8173	379	1	[	[	X
easat-8173	379	2	26	26	NUM
easat-8173	379	3	]	]	X
easat-8173	379	4	n.	n.	PROPN
easat-8173	379	5	bamel	bamel	PROPN
easat-8173	379	6	,	,	PUNCT
easat-8173	379	7	k.	k.	PROPN
easat-8173	379	8	khatri	khatri	PROPN
easat-8173	379	9	,	,	PUNCT
easat-8173	379	10	u.	u.	PROPN
easat-8173	379	11	bamel	bamel	PROPN
easat-8173	379	12	,	,	PUNCT
easat-8173	379	13	and	and	CCONJ
easat-8173	379	14	s.	s.	PROPN
easat-8173	379	15	kumar	kumar	PROPN
easat-8173	379	16	,	,	PUNCT
easat-8173	379	17	"	"	PUNCT
easat-8173	379	18	esg	esg	NOUN
easat-8173	379	19	disclosure	disclosure	NOUN
easat-8173	379	20	and	and	CCONJ
easat-8173	379	21	firm	firm	ADJ
easat-8173	379	22	performance	performance	NOUN
easat-8173	379	23	in	in	ADP
easat-8173	379	24	global	global	ADJ
easat-8173	379	25	south	south	ADJ
easat-8173	379	26	economy	economy	NOUN
easat-8173	379	27	:	:	PUNCT
easat-8173	379	28	does	do	AUX
easat-8173	379	29	industry	industry	NOUN
easat-8173	379	30	profile	profile	NOUN
easat-8173	379	31	and	and	CCONJ
easat-8173	379	32	board	board	NOUN
easat-8173	379	33	independence	independence	NOUN
easat-8173	379	34	moderate	moderate	VERB
easat-8173	379	35	the	the	DET
easat-8173	379	36	relationship	relationship	NOUN
easat-8173	379	37	,	,	PUNCT
easat-8173	379	38	"	"	PUNCT
easat-8173	379	39	international	international	ADJ
easat-8173	379	40	review	review	NOUN
easat-8173	379	41	of	of	ADP
easat-8173	379	42	economics	economics	PROPN
easat-8173	379	43	&	&	CCONJ
easat-8173	379	44	finance	finance	PROPN
easat-8173	379	45	,	,	PUNCT
easat-8173	379	46	vol	vol	NOUN
easat-8173	379	47	.	.	PROPN
easat-8173	379	48	100	100	NUM
easat-8173	379	49	,	,	PUNCT
easat-8173	379	50	p.	p.	NOUN
easat-8173	379	51	104093	104093	NUM
easat-8173	379	52	,	,	PUNCT
easat-8173	379	53	2025	2025	NUM
easat-8173	379	54	.	.	PUNCT
easat-8173	380	1	https://doi.org/10.1016/j.iref.2025.104093	https://doi.org/10.1016/j.iref.2025.104093	NOUN
easat-8173	380	2	[	[	X
easat-8173	380	3	27	27	NUM
easat-8173	380	4	]	]	PUNCT
easat-8173	380	5	x.	x.	PROPN
easat-8173	380	6	xiao	xiao	PROPN
easat-8173	380	7	and	and	CCONJ
easat-8173	380	8	g.	g.	PROPN
easat-8173	380	9	shailer	shailer	PROPN
easat-8173	380	10	,	,	PUNCT
easat-8173	380	11	"	"	PUNCT
easat-8173	380	12	stakeholders	stakeholder	NOUN
easat-8173	380	13	’	'	PUNCT
easat-8173	380	14	perceptions	perception	NOUN
easat-8173	380	15	of	of	ADP
easat-8173	380	16	factors	factor	NOUN
easat-8173	380	17	affecting	affect	VERB
easat-8173	380	18	the	the	DET
easat-8173	380	19	credibility	credibility	NOUN
easat-8173	380	20	of	of	ADP
easat-8173	380	21	sustainability	sustainability	NOUN
easat-8173	380	22	reports	report	NOUN
easat-8173	380	23	,	,	PUNCT
easat-8173	380	24	"	"	PUNCT
easat-8173	380	25	the	the	DET
easat-8173	380	26	british	british	PROPN
easat-8173	380	27	accounting	accounting	PROPN
easat-8173	380	28	review	review	PROPN
easat-8173	380	29	,	,	PUNCT
easat-8173	380	30	vol	vol	NOUN
easat-8173	380	31	.	.	PROPN
easat-8173	380	32	54	54	NUM
easat-8173	380	33	,	,	PUNCT
easat-8173	380	34	no	no	INTJ
easat-8173	380	35	.	.	NOUN
easat-8173	380	36	1	1	NUM
easat-8173	380	37	,	,	PUNCT
easat-8173	380	38	p.	p.	NOUN
easat-8173	380	39	101002	101002	NUM
easat-8173	380	40	,	,	PUNCT
easat-8173	380	41	2022	2022	NUM
easat-8173	380	42	.	.	PUNCT
easat-8173	381	1	https://doi.org/10.1016/j.bar.2021.101002	https://doi.org/10.1016/j.bar.2021.101002	PUNCT
easat-8173	382	1	[	[	X
easat-8173	382	2	28	28	NUM
easat-8173	382	3	]	]	X
easat-8173	382	4	p.	p.	PROPN
easat-8173	382	5	k.	k.	PROPN
easat-8173	382	6	ozili	ozili	PROPN
easat-8173	382	7	,	,	PUNCT
easat-8173	382	8	"	"	PUNCT
easat-8173	382	9	impact	impact	NOUN
easat-8173	382	10	of	of	ADP
easat-8173	382	11	monetary	monetary	ADJ
easat-8173	382	12	policy	policy	NOUN
easat-8173	382	13	on	on	ADP
easat-8173	382	14	financial	financial	ADJ
easat-8173	382	15	inclusion	inclusion	NOUN
easat-8173	382	16	in	in	ADP
easat-8173	382	17	emerging	emerge	VERB
easat-8173	382	18	markets	market	NOUN
easat-8173	382	19	,	,	PUNCT
easat-8173	382	20	"	"	PUNCT
easat-8173	382	21	journal	journal	NOUN
easat-8173	382	22	of	of	ADP
easat-8173	382	23	risk	risk	NOUN
easat-8173	382	24	and	and	CCONJ
easat-8173	382	25	financial	financial	ADJ
easat-8173	382	26	management	management	NOUN
easat-8173	382	27	,	,	PUNCT
easat-8173	382	28	vol	vol	NOUN
easat-8173	382	29	.	.	PROPN
easat-8173	382	30	16	16	NUM
easat-8173	382	31	,	,	PUNCT
easat-8173	382	32	no	no	INTJ
easat-8173	382	33	.	.	NOUN
easat-8173	382	34	7	7	NUM
easat-8173	382	35	,	,	PUNCT
easat-8173	382	36	p.	p.	NOUN
easat-8173	382	37	303	303	NUM
easat-8173	382	38	,	,	PUNCT
easat-8173	382	39	2023	2023	NUM
easat-8173	382	40	.	.	PUNCT
easat-8173	383	1	https://doi.org/10.3390/jrfm16070303	https://doi.org/10.3390/jrfm16070303	X
easat-8173	383	2	[	[	X
easat-8173	383	3	29	29	NUM
easat-8173	383	4	]	]	X
easat-8173	383	5	d.	d.	PROPN
easat-8173	383	6	applebaum	applebaum	PROPN
easat-8173	383	7	,	,	PUNCT
easat-8173	383	8	h.	h.	PROPN
easat-8173	383	9	k.	k.	PROPN
easat-8173	383	10	duan	duan	PROPN
easat-8173	383	11	,	,	PUNCT
easat-8173	383	12	h.	h.	PROPN
easat-8173	383	13	hu	hu	PROPN
easat-8173	383	14	,	,	PUNCT
easat-8173	383	15	and	and	CCONJ
easat-8173	383	16	t.	t.	PROPN
easat-8173	383	17	sun	sun	NOUN
easat-8173	383	18	,	,	PUNCT
easat-8173	383	19	"	"	PUNCT
easat-8173	383	20	the	the	DET
easat-8173	383	21	double	double	ADJ
easat-8173	383	22	materiality	materiality	NOUN
easat-8173	383	23	audit	audit	NOUN
easat-8173	383	24	:	:	PUNCT
easat-8173	383	25	assurance	assurance	NOUN
easat-8173	383	26	of	of	ADP
easat-8173	383	27	esg	esg	PROPN
easat-8173	383	28	disclosure	disclosure	NOUN
easat-8173	383	29	,	,	PUNCT
easat-8173	383	30	"	"	PUNCT
easat-8173	383	31	ssrn	ssrn	PROPN
easat-8173	383	32	electronic	electronic	ADJ
easat-8173	383	33	journal	journal	NOUN
easat-8173	383	34	,	,	PUNCT
easat-8173	383	35	2024	2024	NUM
easat-8173	383	36	.	.	PUNCT
easat-8173	384	1	https://doi.org/10.2139/ssrn.4367032	https://doi.org/10.2139/ssrn.4367032	NOUN
easat-8173	385	1	[	[	X
easat-8173	385	2	30	30	NUM
easat-8173	385	3	]	]	PUNCT
easat-8173	385	4	j.	j.	PROPN
easat-8173	385	5	garcia	garcia	PROPN
easat-8173	385	6	,	,	PUNCT
easat-8173	385	7	c.	c.	PROPN
easat-8173	385	8	de	de	PROPN
easat-8173	385	9	villiers	villier	NOUN
easat-8173	385	10	,	,	PUNCT
easat-8173	385	11	and	and	CCONJ
easat-8173	385	12	l.	l.	PROPN
easat-8173	385	13	li	li	PROPN
easat-8173	385	14	,	,	PUNCT
easat-8173	385	15	"	"	PUNCT
easat-8173	385	16	is	be	AUX
easat-8173	385	17	a	a	DET
easat-8173	385	18	client	client	NOUN
easat-8173	385	19	's	's	PART
easat-8173	385	20	corporate	corporate	ADJ
easat-8173	385	21	social	social	ADJ
easat-8173	385	22	responsibility	responsibility	NOUN
easat-8173	385	23	performance	performance	NOUN
easat-8173	385	24	a	a	DET
easat-8173	385	25	source	source	NOUN
easat-8173	385	26	of	of	ADP
easat-8173	385	27	audit	audit	NOUN
easat-8173	385	28	complexity	complexity	NOUN
easat-8173	385	29	?	?	PUNCT
easat-8173	385	30	,	,	PUNCT
easat-8173	385	31	"	"	PUNCT
easat-8173	385	32	international	international	ADJ
easat-8173	385	33	journal	journal	NOUN
easat-8173	385	34	of	of	ADP
easat-8173	385	35	auditing	auditing	NOUN
easat-8173	385	36	,	,	PUNCT
easat-8173	385	37	vol	vol	NOUN
easat-8173	385	38	.	.	PROPN
easat-8173	385	39	25	25	NUM
easat-8173	385	40	,	,	PUNCT
easat-8173	385	41	no	no	INTJ
easat-8173	385	42	.	.	NOUN
easat-8173	385	43	1	1	NUM
easat-8173	385	44	,	,	PUNCT
easat-8173	385	45	pp	pp	ADJ
easat-8173	385	46	.	.	PUNCT
easat-8173	386	1	75	75	NUM
easat-8173	386	2	-	-	SYM
easat-8173	386	3	102	102	NUM
easat-8173	386	4	,	,	PUNCT
easat-8173	386	5	2021	2021	NUM
easat-8173	386	6	.	.	PUNCT
easat-8173	386	7	https://doi.org/10.1111/ijau.12207	https://doi.org/10.1111/ijau.12207	NOUN
easat-8173	386	8	[	[	X
easat-8173	386	9	31	31	NUM
easat-8173	386	10	]	]	PUNCT
easat-8173	386	11	a.	a.	NOUN
easat-8173	386	12	a.	a.	NOUN
easat-8173	386	13	ngelo	ngelo	PROPN
easat-8173	386	14	,	,	PUNCT
easat-8173	386	15	y.	y.	PROPN
easat-8173	386	16	permatasari	permatasari	PROPN
easat-8173	386	17	,	,	PUNCT
easat-8173	386	18	s.	s.	PROPN
easat-8173	386	19	z.	z.	PROPN
easat-8173	386	20	a.	a.	PROPN
easat-8173	386	21	rasid	rasid	PROPN
easat-8173	386	22	,	,	PUNCT
easat-8173	386	23	i.	i.	PROPN
easat-8173	386	24	harymawan	harymawan	PROPN
easat-8173	386	25	,	,	PUNCT
easat-8173	386	26	and	and	CCONJ
easat-8173	386	27	w.	w.	PROPN
easat-8173	386	28	f.	f.	PROPN
easat-8173	386	29	ekasari	ekasari	PROPN
easat-8173	386	30	,	,	PUNCT
easat-8173	386	31	"	"	PUNCT
easat-8173	386	32	ex	ex	NOUN
easat-8173	386	33	-	-	NOUN
easat-8173	386	34	auditor	auditor	NOUN
easat-8173	386	35	ceos	ceos	NOUN
easat-8173	386	36	and	and	CCONJ
easat-8173	386	37	corporate	corporate	ADJ
easat-8173	386	38	social	social	ADJ
easat-8173	386	39	responsibility	responsibility	NOUN
easat-8173	386	40	(	(	PUNCT
easat-8173	386	41	csr	csr	NOUN
easat-8173	386	42	)	)	PUNCT
easat-8173	386	43	disclosure	disclosure	NOUN
easat-8173	386	44	:	:	PUNCT
easat-8173	386	45	evidence	evidence	NOUN
easat-8173	386	46	from	from	ADP
easat-8173	386	47	a	a	DET
easat-8173	386	48	voluntary	voluntary	ADJ
easat-8173	386	49	period	period	NOUN
easat-8173	386	50	of	of	ADP
easat-8173	386	51	sustainability	sustainability	NOUN
easat-8173	386	52	report	report	NOUN
easat-8173	386	53	in	in	ADP
easat-8173	386	54	indonesia	indonesia	PROPN
easat-8173	386	55	,	,	PUNCT
easat-8173	386	56	"	"	PUNCT
easat-8173	386	57	sustainability	sustainability	NOUN
easat-8173	386	58	,	,	PUNCT
easat-8173	386	59	vol	vol	NOUN
easat-8173	386	60	.	.	PROPN
easat-8173	387	1	14	14	NUM
easat-8173	387	2	,	,	PUNCT
easat-8173	387	3	no	no	INTJ
easat-8173	387	4	.	.	NOUN
easat-8173	387	5	18	18	NUM
easat-8173	387	6	,	,	PUNCT
easat-8173	387	7	p.	p.	NOUN
easat-8173	387	8	11418	11418	NUM
easat-8173	387	9	,	,	PUNCT
easat-8173	387	10	2022	2022	NUM
easat-8173	387	11	.	.	PUNCT
easat-8173	388	1	https://doi.org/10.3390/su141811418	https://doi.org/10.3390/su141811418	X
easat-8173	389	1	[	[	X
easat-8173	389	2	32	32	NUM
easat-8173	389	3	]	]	PUNCT
easat-8173	389	4	m.	m.	NOUN
easat-8173	389	5	misiuda	misiuda	NOUN
easat-8173	389	6	and	and	CCONJ
easat-8173	389	7	m.	m.	NOUN
easat-8173	389	8	lachmann	lachmann	PROPN
easat-8173	389	9	,	,	PUNCT
easat-8173	389	10	"	"	PUNCT
easat-8173	389	11	investors	investor	NOUN
easat-8173	389	12	’	'	PUNCT
easat-8173	389	13	perceptions	perception	NOUN
easat-8173	389	14	of	of	ADP
easat-8173	389	15	sustainability	sustainability	NOUN
easat-8173	389	16	reporting	reporting	NOUN
easat-8173	389	17	—	—	PUNCT
easat-8173	389	18	a	a	DET
easat-8173	389	19	review	review	NOUN
easat-8173	389	20	of	of	ADP
easat-8173	389	21	the	the	DET
easat-8173	389	22	experimental	experimental	ADJ
easat-8173	389	23	literature	literature	NOUN
easat-8173	389	24	,	,	PUNCT
easat-8173	389	25	"	"	PUNCT
easat-8173	389	26	sustainability	sustainability	NOUN
easat-8173	389	27	,	,	PUNCT
easat-8173	389	28	vol	vol	NOUN
easat-8173	389	29	.	.	PROPN
easat-8173	389	30	14	14	NUM
easat-8173	389	31	,	,	PUNCT
easat-8173	389	32	no	no	INTJ
easat-8173	389	33	.	.	NOUN
easat-8173	389	34	24	24	NUM
easat-8173	389	35	,	,	PUNCT
easat-8173	389	36	p.	p.	NOUN
easat-8173	389	37	16746	16746	NUM
easat-8173	389	38	,	,	PUNCT
easat-8173	389	39	2022	2022	NUM
easat-8173	389	40	.	.	PUNCT
easat-8173	390	1	https://doi.org/10.3390/su142416746	https://doi.org/10.3390/su142416746	PRON
easat-8173	390	2	[	[	X
easat-8173	390	3	33	33	NUM
easat-8173	390	4	]	]	PUNCT
easat-8173	390	5	a.	a.	PROPN
easat-8173	390	6	e.	e.	PROPN
easat-8173	390	7	badlaoui	badlaoui	PROPN
easat-8173	390	8	,	,	PUNCT
easat-8173	390	9	m.	m.	NOUN
easat-8173	390	10	cherqaoui	cherqaoui	ADV
easat-8173	390	11	,	,	PUNCT
easat-8173	390	12	and	and	CCONJ
easat-8173	390	13	i.	i.	PROPN
easat-8173	390	14	er	er	INTJ
easat-8173	390	15	-	-	PUNCT
easat-8173	390	16	rami	rami	PROPN
easat-8173	390	17	,	,	PUNCT
easat-8173	390	18	"	"	PUNCT
easat-8173	390	19	market	market	NOUN
easat-8173	390	20	reaction	reaction	NOUN
easat-8173	390	21	to	to	ADP
easat-8173	390	22	modified	modified	ADJ
easat-8173	390	23	audit	audit	NOUN
easat-8173	390	24	opinions	opinion	NOUN
easat-8173	390	25	:	:	PUNCT
easat-8173	390	26	a	a	DET
easat-8173	390	27	systematic	systematic	ADJ
easat-8173	390	28	literature	literature	NOUN
easat-8173	390	29	review	review	NOUN
easat-8173	390	30	in	in	ADP
easat-8173	390	31	both	both	DET
easat-8173	390	32	developed	developed	ADJ
easat-8173	390	33	and	and	CCONJ
easat-8173	390	34	developing	develop	VERB
easat-8173	390	35	countries	country	NOUN
easat-8173	390	36	,	,	PUNCT
easat-8173	390	37	"	"	PUNCT
easat-8173	390	38	asian	asian	PROPN
easat-8173	390	39	academy	academy	PROPN
easat-8173	390	40	of	of	ADP
easat-8173	390	41	management	management	PROPN
easat-8173	390	42	journal	journal	PROPN
easat-8173	390	43	of	of	ADP
easat-8173	390	44	accounting	accounting	NOUN
easat-8173	390	45	and	and	CCONJ
easat-8173	390	46	finance	finance	NOUN
easat-8173	390	47	,	,	PUNCT
easat-8173	390	48	vol	vol	NOUN
easat-8173	390	49	.	.	PROPN
easat-8173	390	50	19	19	NUM
easat-8173	390	51	,	,	PUNCT
easat-8173	390	52	no	no	INTJ
easat-8173	390	53	.	.	NOUN
easat-8173	390	54	1	1	NUM
easat-8173	390	55	,	,	PUNCT
easat-8173	390	56	pp	pp	ADJ
easat-8173	390	57	.	.	PUNCT
easat-8173	391	1	287	287	NUM
easat-8173	391	2	-	-	SYM
easat-8173	391	3	317	317	NUM
easat-8173	391	4	,	,	PUNCT
easat-8173	391	5	2023	2023	NUM
easat-8173	391	6	.	.	PUNCT
easat-8173	392	1	[	[	X
easat-8173	392	2	34	34	NUM
easat-8173	392	3	]	]	X
easat-8173	392	4	r.	r.	PROPN
easat-8173	392	5	ismail	ismail	PROPN
easat-8173	392	6	,	,	PUNCT
easat-8173	392	7	n.	n.	PROPN
easat-8173	392	8	mohd	mohd	PROPN
easat-8173	392	9	-	-	PUNCT
easat-8173	392	10	saleh	saleh	NOUN
easat-8173	392	11	,	,	PUNCT
easat-8173	392	12	and	and	CCONJ
easat-8173	392	13	r.	r.	PROPN
easat-8173	392	14	yakob	yakob	NOUN
easat-8173	392	15	,	,	PUNCT
easat-8173	392	16	"	"	PUNCT
easat-8173	392	17	audit	audit	NOUN
easat-8173	392	18	committee	committee	NOUN
easat-8173	392	19	effectiveness	effectiveness	NOUN
easat-8173	392	20	,	,	PUNCT
easat-8173	392	21	internal	internal	ADJ
easat-8173	392	22	audit	audit	NOUN
easat-8173	392	23	function	function	NOUN
easat-8173	392	24	and	and	CCONJ
easat-8173	392	25	financial	financial	ADJ
easat-8173	392	26	reporting	reporting	NOUN
easat-8173	392	27	lag	lag	NOUN
easat-8173	392	28	:	:	PUNCT
easat-8173	392	29	evidence	evidence	NOUN
easat-8173	392	30	from	from	ADP
easat-8173	392	31	malaysia	malaysia	PROPN
easat-8173	392	32	,	,	PUNCT
easat-8173	392	33	"	"	PUNCT
easat-8173	392	34	asian	asian	PROPN
easat-8173	392	35	academy	academy	PROPN
easat-8173	392	36	of	of	ADP
easat-8173	392	37	management	management	PROPN
easat-8173	392	38	journal	journal	PROPN
easat-8173	392	39	of	of	ADP
easat-8173	392	40	accounting	accounting	NOUN
easat-8173	392	41	and	and	CCONJ
easat-8173	392	42	finance	finance	NOUN
easat-8173	392	43	,	,	PUNCT
easat-8173	392	44	vol	vol	NOUN
easat-8173	392	45	.	.	PROPN
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easat-8173	392	47	,	,	PUNCT
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easat-8173	392	49	.	.	NOUN
easat-8173	392	50	2	2	NUM
easat-8173	392	51	,	,	PUNCT
easat-8173	392	52	pp	pp	ADJ
easat-8173	392	53	.	.	PUNCT
easat-8173	393	1	169	169	NUM
easat-8173	393	2	-	-	SYM
easat-8173	393	3	193	193	NUM
easat-8173	393	4	,	,	PUNCT
easat-8173	393	5	2022	2022	NUM
easat-8173	393	6	.	.	PUNCT
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easat-8173	394	19	1464	1464	NUM
easat-8173	394	20	edelweiss	edelweiss	PROPN
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easat-8173	394	28	-	-	SYM
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easat-8173	394	31	.	.	PROPN
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easat-8173	396	2	:	:	SYM
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easat-8173	396	4	-	-	SYM
easat-8173	396	5	1464	1464	NUM
easat-8173	396	6	,	,	PUNCT
easat-8173	396	7	2025	2025	NUM
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easat-8173	396	9	:	:	PUNCT
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easat-8173	397	3	]	]	PUNCT
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easat-8173	397	31	.	.	PROPN
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easat-8173	397	36	1	1	NUM
easat-8173	397	37	-	-	SYM
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easat-8173	397	39	,	,	PUNCT
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easat-8173	397	41	.	.	PUNCT
easat-8173	398	1	185	185	NUM
easat-8173	398	2	-	-	SYM
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easat-8173	398	4	,	,	PUNCT
easat-8173	398	5	2021	2021	NUM
easat-8173	398	6	.	.	PUNCT
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easat-8173	402	1	https://doi.org/10.21315/aamjaf2021.17.1.3	https://doi.org/10.21315/aamjaf2021.17.1.3	X
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easat-8173	403	2	37	37	NUM
easat-8173	403	3	]	]	PUNCT
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easat-8173	403	20	"	"	PUNCT
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easat-8173	403	26	and	and	CCONJ
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easat-8173	404	2	38	38	NUM
easat-8173	404	3	]	]	PUNCT
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easat-8173	404	10	"	"	PUNCT
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easat-8173	404	18	esg	esg	NOUN
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easat-8173	404	31	"	"	PUNCT
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easat-8173	404	37	management	management	NOUN
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easat-8173	404	45	3	3	NUM
easat-8173	404	46	,	,	PUNCT
easat-8173	404	47	p.	p.	NOUN
easat-8173	404	48	148	148	NUM
easat-8173	404	49	,	,	PUNCT
easat-8173	404	50	2025	2025	NUM
easat-8173	404	51	.	.	PUNCT
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easat-8173	405	3	39	39	NUM
easat-8173	405	4	]	]	PUNCT
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easat-8173	407	2	-	-	SYM
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