id	sid	tid	token	lemma	pos
easat-9711	1	1	edelweiss	edelweiss	PROPN
easat-9711	1	2	applied	apply	VERB
easat-9711	1	3	science	science	NOUN
easat-9711	1	4	and	and	CCONJ
easat-9711	1	5	technology	technology	NOUN
easat-9711	1	6	issn	issn	PROPN
easat-9711	1	7	:	:	PUNCT
easat-9711	1	8	2576	2576	NUM
easat-9711	1	9	-	-	SYM
easat-9711	1	10	8484	8484	NUM
easat-9711	1	11	vol	vol	NOUN
easat-9711	1	12	.	.	PROPN
easat-9711	2	1	9	9	NUM
easat-9711	2	2	,	,	PUNCT
easat-9711	2	3	no	no	INTJ
easat-9711	2	4	.	.	NOUN
easat-9711	2	5	8	8	NUM
easat-9711	2	6	,	,	PUNCT
easat-9711	2	7	1827	1827	NUM
easat-9711	2	8	-	-	SYM
easat-9711	2	9	1841	1841	NUM
easat-9711	2	10	2025	2025	NUM
easat-9711	2	11	publisher	publisher	NOUN
easat-9711	2	12	:	:	PUNCT
easat-9711	2	13	learning	learn	VERB
easat-9711	2	14	gate	gate	NOUN
easat-9711	2	15	doi	doi	PROPN
easat-9711	2	16	:	:	PUNCT
easat-9711	2	17	10.55214/2576	10.55214/2576	NUM
easat-9711	2	18	-	-	NOUN
easat-9711	2	19	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	2	20	©	©	PROPN
easat-9711	2	21	2025	2025	NUM
easat-9711	2	22	by	by	ADP
easat-9711	2	23	the	the	DET
easat-9711	2	24	authors	author	NOUN
easat-9711	2	25	;	;	PUNCT
easat-9711	2	26	licensee	licensee	PROPN
easat-9711	2	27	learning	learning	NOUN
easat-9711	2	28	gate	gate	NOUN
easat-9711	3	1	©	©	PROPN
easat-9711	3	2	2025	2025	NUM
easat-9711	3	3	by	by	ADP
easat-9711	3	4	the	the	DET
easat-9711	3	5	authors	author	NOUN
easat-9711	3	6	;	;	PUNCT
easat-9711	3	7	licensee	licensee	PROPN
easat-9711	3	8	learning	learning	NOUN
easat-9711	3	9	gate	gate	NOUN
easat-9711	3	10	history	history	NOUN
easat-9711	3	11	:	:	PUNCT
easat-9711	3	12	received	receive	VERB
easat-9711	3	13	:	:	PUNCT
easat-9711	3	14	30	30	NUM
easat-9711	3	15	june	june	PROPN
easat-9711	3	16	2025	2025	NUM
easat-9711	3	17	;	;	PUNCT
easat-9711	3	18	revised	revise	VERB
easat-9711	3	19	:	:	PUNCT
easat-9711	3	20	1	1	NUM
easat-9711	3	21	august	august	PROPN
easat-9711	3	22	2025	2025	NUM
easat-9711	3	23	;	;	PUNCT
easat-9711	3	24	accepted	accept	VERB
easat-9711	3	25	:	:	PUNCT
easat-9711	3	26	4	4	NUM
easat-9711	3	27	august	august	PROPN
easat-9711	3	28	2025	2025	NUM
easat-9711	3	29	;	;	PUNCT
easat-9711	3	30	published	publish	VERB
easat-9711	3	31	:	:	PUNCT
easat-9711	3	32	29	29	NUM
easat-9711	3	33	august	august	PROPN
easat-9711	3	34	2025	2025	NUM
easat-9711	3	35	*	*	PUNCT
easat-9711	3	36	correspondence	correspondence	NOUN
easat-9711	3	37	:	:	PUNCT
easat-9711	3	38	michelle.andoko@binus.ac.id	michelle.andoko@binus.ac.id	X
easat-9711	3	39	blockchain	blockchain	NOUN
easat-9711	3	40	adoption	adoption	NOUN
easat-9711	3	41	in	in	ADP
easat-9711	3	42	financial	financial	ADJ
easat-9711	3	43	auditing	auditing	NOUN
easat-9711	3	44	:	:	PUNCT
easat-9711	3	45	a	a	DET
easat-9711	3	46	global	global	ADJ
easat-9711	3	47	perspective	perspective	NOUN
easat-9711	3	48	on	on	ADP
easat-9711	3	49	the	the	DET
easat-9711	3	50	top	top	ADJ
easat-9711	3	51	public	public	ADJ
easat-9711	3	52	companies	company	NOUN
easat-9711	3	53	worldwide	worldwide	ADV
easat-9711	3	54	michelle	michelle	PROPN
easat-9711	3	55	princess	princess	PROPN
easat-9711	3	56	andoko1	andoko1	PROPN
easat-9711	3	57	*	*	PROPN
easat-9711	3	58	,	,	PUNCT
easat-9711	3	59	clara	clara	PROPN
easat-9711	3	60	natalia2	natalia2	PROPN
easat-9711	3	61	,	,	PUNCT
easat-9711	3	62	lindrianasari3	lindrianasari3	PROPN
easat-9711	4	1	1,2,3school	1,2,3school	NUM
easat-9711	4	2	of	of	ADP
easat-9711	4	3	accounting	accounting	NOUN
easat-9711	4	4	,	,	PUNCT
easat-9711	4	5	accounting	accounting	NOUN
easat-9711	4	6	study	study	NOUN
easat-9711	4	7	program	program	NOUN
easat-9711	4	8	,	,	PUNCT
easat-9711	4	9	bina	bina	PROPN
easat-9711	4	10	nusantara	nusantara	PROPN
easat-9711	4	11	university	university	PROPN
easat-9711	4	12	,	,	PUNCT
easat-9711	4	13	jakarta	jakarta	PROPN
easat-9711	4	14	,	,	PUNCT
easat-9711	4	15	indonesia	indonesia	PROPN
easat-9711	4	16	;	;	PUNCT
easat-9711	4	17	michelle.andoko@binus.ac.id	michelle.andoko@binus.ac.id	NUM
easat-9711	4	18	(	(	PUNCT
easat-9711	4	19	m.p.a	m.p.a	NOUN
easat-9711	4	20	.	.	PUNCT
easat-9711	4	21	)	)	PUNCT
easat-9711	4	22	clara.natalia@binus.ac.id	clara.natalia@binus.ac.id	PUNCT
easat-9711	5	1	(	(	PUNCT
easat-9711	5	2	c.n	c.n	PROPN
easat-9711	5	3	.	.	NOUN
easat-9711	5	4	)	)	PUNCT
easat-9711	6	1	lindrianasari@binus.ac.id	lindrianasari@binus.ac.id	NOUN
easat-9711	6	2	(	(	PUNCT
easat-9711	6	3	l.	l.	PROPN
easat-9711	6	4	)	)	PUNCT
easat-9711	6	5	.	.	PUNCT
easat-9711	7	1	abstract	abstract	ADV
easat-9711	7	2	:	:	PUNCT
easat-9711	7	3	the	the	DET
easat-9711	7	4	persistent	persistent	ADJ
easat-9711	7	5	risks	risk	NOUN
easat-9711	7	6	of	of	ADP
easat-9711	7	7	data	datum	NOUN
easat-9711	7	8	manipulation	manipulation	NOUN
easat-9711	7	9	and	and	CCONJ
easat-9711	7	10	operational	operational	ADJ
easat-9711	7	11	inefficiencies	inefficiency	NOUN
easat-9711	7	12	within	within	ADP
easat-9711	7	13	traditional	traditional	ADJ
easat-9711	7	14	,	,	PUNCT
easat-9711	7	15	centralized	centralized	ADJ
easat-9711	7	16	audit	audit	NOUN
easat-9711	7	17	systems	system	NOUN
easat-9711	7	18	pose	pose	VERB
easat-9711	7	19	a	a	DET
easat-9711	7	20	significant	significant	ADJ
easat-9711	7	21	threat	threat	NOUN
easat-9711	7	22	to	to	ADP
easat-9711	7	23	the	the	DET
easat-9711	7	24	integrity	integrity	NOUN
easat-9711	7	25	of	of	ADP
easat-9711	7	26	financial	financial	ADJ
easat-9711	7	27	reporting	reporting	NOUN
easat-9711	7	28	.	.	PUNCT
easat-9711	8	1	this	this	DET
easat-9711	8	2	study	study	NOUN
easat-9711	8	3	examines	examine	VERB
easat-9711	8	4	how	how	SCONJ
easat-9711	8	5	the	the	DET
easat-9711	8	6	adoption	adoption	NOUN
easat-9711	8	7	of	of	ADP
easat-9711	8	8	blockchain	blockchain	PROPN
easat-9711	8	9	technology	technology	PROPN
easat-9711	8	10	can	can	AUX
easat-9711	8	11	address	address	VERB
easat-9711	8	12	these	these	DET
easat-9711	8	13	limitations	limitation	NOUN
easat-9711	8	14	by	by	ADP
easat-9711	8	15	improving	improve	VERB
easat-9711	8	16	three	three	NUM
easat-9711	8	17	critical	critical	ADJ
easat-9711	8	18	aspects	aspect	NOUN
easat-9711	8	19	of	of	ADP
easat-9711	8	20	the	the	DET
easat-9711	8	21	audit	audit	NOUN
easat-9711	8	22	process	process	NOUN
easat-9711	8	23	.	.	PUNCT
easat-9711	9	1	through	through	ADP
easat-9711	9	2	a	a	DET
easat-9711	9	3	comprehensive	comprehensive	ADJ
easat-9711	9	4	empirical	empirical	ADJ
easat-9711	9	5	analysis	analysis	NOUN
easat-9711	9	6	,	,	PUNCT
easat-9711	9	7	we	we	PRON
easat-9711	9	8	demonstrate	demonstrate	VERB
easat-9711	9	9	that	that	SCONJ
easat-9711	9	10	blockchain	blockchain	PROPN
easat-9711	9	11	integration	integration	NOUN
easat-9711	9	12	significantly	significantly	ADV
easat-9711	9	13	enhances	enhance	VERB
easat-9711	9	14	audit	audit	NOUN
easat-9711	9	15	quality	quality	NOUN
easat-9711	9	16	by	by	ADP
easat-9711	9	17	providing	provide	VERB
easat-9711	9	18	an	an	DET
easat-9711	9	19	immutable	immutable	ADJ
easat-9711	9	20	,	,	PUNCT
easat-9711	9	21	transparent	transparent	ADJ
easat-9711	9	22	,	,	PUNCT
easat-9711	9	23	and	and	CCONJ
easat-9711	9	24	auditable	auditable	ADJ
easat-9711	9	25	ledger	ledger	NOUN
easat-9711	9	26	that	that	PRON
easat-9711	9	27	mitigates	mitigate	VERB
easat-9711	9	28	the	the	DET
easat-9711	9	29	risk	risk	NOUN
easat-9711	9	30	of	of	ADP
easat-9711	9	31	human	human	ADJ
easat-9711	9	32	error	error	NOUN
easat-9711	9	33	and	and	CCONJ
easat-9711	9	34	fraudulent	fraudulent	ADJ
easat-9711	9	35	activity	activity	NOUN
easat-9711	9	36	.	.	PUNCT
easat-9711	10	1	the	the	DET
easat-9711	10	2	automation	automation	NOUN
easat-9711	10	3	of	of	ADP
easat-9711	10	4	data	datum	NOUN
easat-9711	10	5	collection	collection	NOUN
easat-9711	10	6	and	and	CCONJ
easat-9711	10	7	near	near	ADV
easat-9711	10	8	-	-	PUNCT
easat-9711	10	9	instantaneous	instantaneous	ADJ
easat-9711	10	10	verification	verification	NOUN
easat-9711	10	11	simultaneously	simultaneously	ADV
easat-9711	10	12	contribute	contribute	VERB
easat-9711	10	13	to	to	ADP
easat-9711	10	14	greater	great	ADJ
easat-9711	10	15	audit	audit	NOUN
easat-9711	10	16	timeliness	timeliness	NOUN
easat-9711	10	17	.	.	PUNCT
easat-9711	11	1	furthermore	furthermore	ADV
easat-9711	11	2	,	,	PUNCT
easat-9711	11	3	the	the	DET
easat-9711	11	4	verifiable	verifiable	ADJ
easat-9711	11	5	and	and	CCONJ
easat-9711	11	6	cryptographic	cryptographic	ADJ
easat-9711	11	7	nature	nature	NOUN
easat-9711	11	8	of	of	ADP
easat-9711	11	9	blockchain	blockchain	PROPN
easat-9711	11	10	-	-	PUNCT
easat-9711	11	11	supported	support	VERB
easat-9711	11	12	records	record	NOUN
easat-9711	11	13	establishes	establish	VERB
easat-9711	11	14	a	a	DET
easat-9711	11	15	trusted	trust	VERB
easat-9711	11	16	,	,	PUNCT
easat-9711	11	17	single	single	ADJ
easat-9711	11	18	source	source	NOUN
easat-9711	11	19	of	of	ADP
easat-9711	11	20	truth	truth	NOUN
easat-9711	11	21	,	,	PUNCT
easat-9711	11	22	which	which	PRON
easat-9711	11	23	improves	improve	VERB
easat-9711	11	24	the	the	DET
easat-9711	11	25	quality	quality	NOUN
easat-9711	11	26	of	of	ADP
easat-9711	11	27	reported	report	VERB
easat-9711	11	28	earnings	earning	NOUN
easat-9711	11	29	by	by	ADP
easat-9711	11	30	minimizing	minimize	VERB
easat-9711	11	31	estimation	estimation	NOUN
easat-9711	11	32	bias	bias	NOUN
easat-9711	11	33	and	and	CCONJ
easat-9711	11	34	earnings	earning	NOUN
easat-9711	11	35	management	management	NOUN
easat-9711	11	36	.	.	PUNCT
easat-9711	12	1	these	these	DET
easat-9711	12	2	findings	finding	NOUN
easat-9711	12	3	establish	establish	VERB
easat-9711	12	4	a	a	DET
easat-9711	12	5	clear	clear	ADJ
easat-9711	12	6	case	case	NOUN
easat-9711	12	7	for	for	ADP
easat-9711	12	8	blockchain	blockchain	NOUN
easat-9711	12	9	as	as	ADP
easat-9711	12	10	a	a	DET
easat-9711	12	11	foundational	foundational	ADJ
easat-9711	12	12	technology	technology	NOUN
easat-9711	12	13	in	in	ADP
easat-9711	12	14	modern	modern	ADJ
easat-9711	12	15	auditing	auditing	NOUN
easat-9711	12	16	.	.	PUNCT
easat-9711	13	1	this	this	DET
easat-9711	13	2	study	study	NOUN
easat-9711	13	3	offers	offer	VERB
easat-9711	13	4	crucial	crucial	ADJ
easat-9711	13	5	insights	insight	NOUN
easat-9711	13	6	into	into	ADP
easat-9711	13	7	how	how	SCONJ
easat-9711	13	8	blockchain	blockchain	PROPN
easat-9711	13	9	can	can	AUX
easat-9711	13	10	benefit	benefit	VERB
easat-9711	13	11	auditors	auditor	NOUN
easat-9711	13	12	and	and	CCONJ
easat-9711	13	13	regulators	regulator	NOUN
easat-9711	13	14	,	,	PUNCT
easat-9711	13	15	laying	lay	VERB
easat-9711	13	16	the	the	DET
easat-9711	13	17	groundwork	groundwork	NOUN
easat-9711	13	18	for	for	ADP
easat-9711	13	19	more	more	ADV
easat-9711	13	20	robust	robust	ADJ
easat-9711	13	21	and	and	CCONJ
easat-9711	13	22	sustainable	sustainable	ADJ
easat-9711	13	23	financial	financial	ADJ
easat-9711	13	24	reporting	reporting	NOUN
easat-9711	13	25	practices	practice	NOUN
easat-9711	13	26	.	.	PUNCT
easat-9711	14	1	keywords	keyword	NOUN
easat-9711	14	2	:	:	PUNCT
easat-9711	15	1	blockchain	blockchain	NOUN
easat-9711	15	2	,	,	PUNCT
easat-9711	15	3	financial	financial	ADJ
easat-9711	15	4	audit	audit	NOUN
easat-9711	15	5	,	,	PUNCT
easat-9711	15	6	audit	audit	NOUN
easat-9711	15	7	quality	quality	NOUN
easat-9711	15	8	,	,	PUNCT
easat-9711	15	9	audit	audit	NOUN
easat-9711	15	10	timeline	timeline	NOUN
easat-9711	15	11	,	,	PUNCT
easat-9711	15	12	earnings	earning	NOUN
easat-9711	15	13	quality	quality	NOUN
easat-9711	15	14	.	.	PUNCT
easat-9711	16	1	1	1	X
easat-9711	16	2	.	.	X
easat-9711	16	3	introduction	introduction	NOUN
easat-9711	16	4	financial	financial	ADJ
easat-9711	16	5	auditing	auditing	NOUN
easat-9711	16	6	plays	play	VERB
easat-9711	16	7	a	a	DET
easat-9711	16	8	critical	critical	ADJ
easat-9711	16	9	and	and	CCONJ
easat-9711	16	10	indispensable	indispensable	ADJ
easat-9711	16	11	role	role	NOUN
easat-9711	16	12	in	in	ADP
easat-9711	16	13	maintaining	maintain	VERB
easat-9711	16	14	the	the	DET
easat-9711	16	15	accuracy	accuracy	NOUN
easat-9711	16	16	,	,	PUNCT
easat-9711	16	17	reliability	reliability	NOUN
easat-9711	16	18	,	,	PUNCT
easat-9711	16	19	and	and	CCONJ
easat-9711	16	20	fairness	fairness	NOUN
easat-9711	16	21	of	of	ADP
easat-9711	16	22	an	an	DET
easat-9711	16	23	organization	organization	NOUN
easat-9711	16	24	’s	’s	PART
easat-9711	16	25	financial	financial	ADJ
easat-9711	16	26	statements	statement	NOUN
easat-9711	16	27	.	.	PUNCT
easat-9711	17	1	through	through	ADP
easat-9711	17	2	systematic	systematic	ADJ
easat-9711	17	3	examination	examination	NOUN
easat-9711	17	4	and	and	CCONJ
easat-9711	17	5	verification	verification	NOUN
easat-9711	17	6	of	of	ADP
easat-9711	17	7	financial	financial	ADJ
easat-9711	17	8	records	record	NOUN
easat-9711	17	9	,	,	PUNCT
easat-9711	17	10	auditing	audit	VERB
easat-9711	17	11	not	not	PART
easat-9711	17	12	only	only	ADV
easat-9711	17	13	ensures	ensure	VERB
easat-9711	17	14	compliance	compliance	NOUN
easat-9711	17	15	with	with	ADP
easat-9711	17	16	applicable	applicable	ADJ
easat-9711	17	17	accounting	accounting	NOUN
easat-9711	17	18	standards	standard	NOUN
easat-9711	17	19	and	and	CCONJ
easat-9711	17	20	regulations	regulation	NOUN
easat-9711	17	21	but	but	CCONJ
easat-9711	17	22	also	also	ADV
easat-9711	17	23	serves	serve	VERB
easat-9711	17	24	as	as	ADP
easat-9711	17	25	a	a	DET
easat-9711	17	26	safeguard	safeguard	NOUN
easat-9711	17	27	for	for	ADP
easat-9711	17	28	stakeholders	stakeholder	NOUN
easat-9711	17	29	.	.	PUNCT
easat-9711	18	1	the	the	DET
easat-9711	18	2	assurance	assurance	NOUN
easat-9711	18	3	provided	provide	VERB
easat-9711	18	4	by	by	ADP
easat-9711	18	5	auditing	auditing	NOUN
easat-9711	18	6	is	be	AUX
easat-9711	18	7	fundamental	fundamental	ADJ
easat-9711	18	8	in	in	ADP
easat-9711	18	9	sustaining	sustain	VERB
easat-9711	18	10	stakeholder	stakeholder	NOUN
easat-9711	18	11	trust	trust	NOUN
easat-9711	18	12	and	and	CCONJ
easat-9711	18	13	upholding	uphold	VERB
easat-9711	18	14	confidence	confidence	NOUN
easat-9711	18	15	in	in	ADP
easat-9711	18	16	the	the	DET
easat-9711	18	17	integrity	integrity	NOUN
easat-9711	18	18	of	of	ADP
easat-9711	18	19	the	the	DET
easat-9711	18	20	broader	broad	ADJ
easat-9711	18	21	financial	financial	ADJ
easat-9711	18	22	system	system	NOUN
easat-9711	18	23	.	.	PUNCT
easat-9711	19	1	however	however	ADV
easat-9711	19	2	,	,	PUNCT
easat-9711	19	3	conventional	conventional	ADJ
easat-9711	19	4	auditing	auditing	NOUN
easat-9711	19	5	practices	practice	NOUN
easat-9711	19	6	often	often	ADV
easat-9711	19	7	encounter	encounter	VERB
easat-9711	19	8	substantial	substantial	ADJ
easat-9711	19	9	limitations	limitation	NOUN
easat-9711	19	10	[	[	X
easat-9711	19	11	1	1	NUM
easat-9711	19	12	]	]	PUNCT
easat-9711	19	13	.	.	PUNCT
easat-9711	20	1	these	these	PRON
easat-9711	20	2	include	include	VERB
easat-9711	20	3	an	an	DET
easat-9711	20	4	overreliance	overreliance	NOUN
easat-9711	20	5	on	on	ADP
easat-9711	20	6	manual	manual	ADJ
easat-9711	20	7	and	and	CCONJ
easat-9711	20	8	time	time	NOUN
easat-9711	20	9	-	-	PUNCT
easat-9711	20	10	consuming	consume	VERB
easat-9711	20	11	procedures	procedure	NOUN
easat-9711	20	12	,	,	PUNCT
easat-9711	20	13	which	which	PRON
easat-9711	20	14	can	can	AUX
easat-9711	20	15	lead	lead	VERB
easat-9711	20	16	to	to	ADP
easat-9711	20	17	inefficiencies	inefficiency	NOUN
easat-9711	20	18	,	,	PUNCT
easat-9711	20	19	inconsistencies	inconsistency	NOUN
easat-9711	20	20	,	,	PUNCT
easat-9711	20	21	and	and	CCONJ
easat-9711	20	22	bottlenecks	bottleneck	NOUN
easat-9711	20	23	in	in	ADP
easat-9711	20	24	audit	audit	NOUN
easat-9711	20	25	execution	execution	NOUN
easat-9711	20	26	[	[	X
easat-9711	20	27	2	2	NUM
easat-9711	20	28	]	]	PUNCT
easat-9711	20	29	.	.	PUNCT
easat-9711	21	1	furthermore	furthermore	ADV
easat-9711	21	2	,	,	PUNCT
easat-9711	21	3	the	the	DET
easat-9711	21	4	opacity	opacity	NOUN
easat-9711	21	5	in	in	ADP
easat-9711	21	6	how	how	SCONJ
easat-9711	21	7	financial	financial	ADJ
easat-9711	21	8	data	datum	NOUN
easat-9711	21	9	is	be	AUX
easat-9711	21	10	collected	collect	VERB
easat-9711	21	11	,	,	PUNCT
easat-9711	21	12	stored	store	VERB
easat-9711	21	13	,	,	PUNCT
easat-9711	21	14	and	and	CCONJ
easat-9711	21	15	processed	process	VERB
easat-9711	21	16	reduces	reduce	VERB
easat-9711	21	17	overall	overall	ADJ
easat-9711	21	18	transparency	transparency	NOUN
easat-9711	21	19	,	,	PUNCT
easat-9711	21	20	making	make	VERB
easat-9711	21	21	it	it	PRON
easat-9711	21	22	difficult	difficult	ADJ
easat-9711	21	23	for	for	SCONJ
easat-9711	21	24	auditors	auditor	NOUN
easat-9711	21	25	to	to	PART
easat-9711	21	26	trace	trace	VERB
easat-9711	21	27	transactions	transaction	NOUN
easat-9711	21	28	or	or	CCONJ
easat-9711	21	29	detect	detect	VERB
easat-9711	21	30	irregularities	irregularity	NOUN
easat-9711	21	31	in	in	ADP
easat-9711	21	32	real	real	ADJ
easat-9711	21	33	time	time	NOUN
easat-9711	21	34	[	[	X
easat-9711	21	35	3	3	NUM
easat-9711	21	36	]	]	PUNCT
easat-9711	21	37	.	.	PUNCT
easat-9711	22	1	the	the	DET
easat-9711	22	2	dependence	dependence	NOUN
easat-9711	22	3	on	on	ADP
easat-9711	22	4	human	human	ADJ
easat-9711	22	5	judgment	judgment	NOUN
easat-9711	22	6	further	far	ADV
easat-9711	22	7	increases	increase	VERB
easat-9711	22	8	the	the	DET
easat-9711	22	9	risk	risk	NOUN
easat-9711	22	10	of	of	ADP
easat-9711	22	11	oversight	oversight	NOUN
easat-9711	22	12	,	,	PUNCT
easat-9711	22	13	errors	error	NOUN
easat-9711	22	14	,	,	PUNCT
easat-9711	22	15	or	or	CCONJ
easat-9711	22	16	even	even	ADV
easat-9711	22	17	fraudulent	fraudulent	ADJ
easat-9711	22	18	manipulation	manipulation	NOUN
easat-9711	22	19	,	,	PUNCT
easat-9711	22	20	all	all	PRON
easat-9711	22	21	of	of	ADP
easat-9711	22	22	which	which	PRON
easat-9711	22	23	may	may	AUX
easat-9711	22	24	undermine	undermine	VERB
easat-9711	22	25	the	the	DET
easat-9711	22	26	accuracy	accuracy	NOUN
easat-9711	22	27	and	and	CCONJ
easat-9711	22	28	reliability	reliability	NOUN
easat-9711	22	29	of	of	ADP
easat-9711	22	30	audit	audit	NOUN
easat-9711	22	31	outcomes	outcome	NOUN
easat-9711	22	32	.	.	PUNCT
easat-9711	23	1	in	in	ADP
easat-9711	23	2	extreme	extreme	ADJ
easat-9711	23	3	cases	case	NOUN
easat-9711	23	4	,	,	PUNCT
easat-9711	23	5	undetected	undetected	ADJ
easat-9711	23	6	misstatements	misstatement	NOUN
easat-9711	23	7	or	or	CCONJ
easat-9711	23	8	fraudulent	fraudulent	ADJ
easat-9711	23	9	activities	activity	NOUN
easat-9711	23	10	can	can	AUX
easat-9711	23	11	lead	lead	VERB
easat-9711	23	12	to	to	ADP
easat-9711	23	13	significant	significant	ADJ
easat-9711	23	14	financial	financial	ADJ
easat-9711	23	15	losses	loss	NOUN
easat-9711	23	16	,	,	PUNCT
easat-9711	23	17	legal	legal	ADJ
easat-9711	23	18	exposure	exposure	NOUN
easat-9711	23	19	,	,	PUNCT
easat-9711	23	20	and	and	CCONJ
easat-9711	23	21	reputational	reputational	ADJ
easat-9711	23	22	damage	damage	NOUN
easat-9711	23	23	for	for	ADP
easat-9711	23	24	the	the	DET
easat-9711	23	25	audited	audit	VERB
easat-9711	23	26	entity	entity	NOUN
easat-9711	23	27	,	,	PUNCT
easat-9711	23	28	shareholders	shareholder	NOUN
easat-9711	23	29	,	,	PUNCT
easat-9711	23	30	and	and	CCONJ
easat-9711	23	31	may	may	AUX
easat-9711	23	32	also	also	ADV
easat-9711	23	33	ripple	ripple	VERB
easat-9711	23	34	throughout	throughout	ADP
easat-9711	23	35	the	the	DET
easat-9711	23	36	financial	financial	ADJ
easat-9711	23	37	ecosystem	ecosystem	NOUN
easat-9711	24	1	[	[	X
easat-9711	24	2	4	4	X
easat-9711	24	3	]	]	X
easat-9711	24	4	highlighting	highlight	VERB
easat-9711	24	5	the	the	DET
easat-9711	24	6	urgent	urgent	ADJ
easat-9711	24	7	need	need	NOUN
easat-9711	24	8	for	for	ADP
easat-9711	24	9	innovation	innovation	NOUN
easat-9711	24	10	and	and	CCONJ
easat-9711	24	11	modernization	modernization	NOUN
easat-9711	24	12	in	in	ADP
easat-9711	24	13	auditing	auditing	NOUN
easat-9711	24	14	practices	practice	NOUN
easat-9711	24	15	to	to	PART
easat-9711	24	16	ensure	ensure	VERB
easat-9711	24	17	continued	continued	ADJ
easat-9711	24	18	relevance	relevance	NOUN
easat-9711	24	19	and	and	CCONJ
easat-9711	24	20	resilience	resilience	NOUN
easat-9711	24	21	in	in	ADP
easat-9711	24	22	a	a	DET
easat-9711	24	23	rapidly	rapidly	ADV
easat-9711	24	24	evolving	evolve	VERB
easat-9711	24	25	economic	economic	ADJ
easat-9711	24	26	landscape	landscape	NOUN
easat-9711	24	27	.	.	PUNCT
easat-9711	25	1	blockchain	blockchain	PROPN
easat-9711	25	2	technology	technology	PROPN
easat-9711	25	3	offers	offer	VERB
easat-9711	25	4	a	a	DET
easat-9711	25	5	transformative	transformative	ADJ
easat-9711	25	6	solution	solution	NOUN
easat-9711	25	7	to	to	ADP
easat-9711	25	8	the	the	DET
easat-9711	25	9	limitations	limitation	NOUN
easat-9711	25	10	of	of	ADP
easat-9711	25	11	traditional	traditional	ADJ
easat-9711	25	12	auditing	auditing	NOUN
easat-9711	25	13	by	by	ADP
easat-9711	25	14	enhancing	enhance	VERB
easat-9711	25	15	transparency	transparency	NOUN
easat-9711	25	16	,	,	PUNCT
easat-9711	25	17	accuracy	accuracy	NOUN
easat-9711	25	18	,	,	PUNCT
easat-9711	25	19	and	and	CCONJ
easat-9711	25	20	trust	trust	NOUN
easat-9711	25	21	in	in	ADP
easat-9711	25	22	financial	financial	ADJ
easat-9711	25	23	transactions	transaction	NOUN
easat-9711	25	24	through	through	ADP
easat-9711	25	25	its	its	PRON
easat-9711	25	26	decentralized	decentralize	VERB
easat-9711	25	27	and	and	CCONJ
easat-9711	25	28	immutable	immutable	ADJ
easat-9711	25	29	structure	structure	NOUN
easat-9711	25	30	.	.	PUNCT
easat-9711	26	1	by	by	ADP
easat-9711	26	2	recording	record	VERB
easat-9711	26	3	transactions	transaction	NOUN
easat-9711	26	4	in	in	ADP
easat-9711	26	5	a	a	DET
easat-9711	26	6	secure	secure	ADJ
easat-9711	26	7	,	,	PUNCT
easat-9711	26	8	tamper	tamper	ADV
easat-9711	26	9	-	-	PUNCT
easat-9711	26	10	resistant	resistant	ADJ
easat-9711	26	11	ledger	ledger	NOUN
easat-9711	26	12	,	,	PUNCT
easat-9711	26	13	blockchain	blockchain	PROPN
easat-9711	26	14	enables	enable	VERB
easat-9711	26	15	https://orcid.org/0009-0005-7561-1505	https://orcid.org/0009-0005-7561-1505	PROPN
easat-9711	26	16	https://orcid.org/0000-0003-0219-9482	https://orcid.org/0000-0003-0219-9482	PROPN
easat-9711	26	17	1828	1828	PROPN
easat-9711	26	18	edelweiss	edelweiss	PROPN
easat-9711	26	19	applied	apply	VERB
easat-9711	26	20	science	science	NOUN
easat-9711	26	21	and	and	CCONJ
easat-9711	26	22	technology	technology	NOUN
easat-9711	26	23	issn	issn	PROPN
easat-9711	26	24	:	:	PUNCT
easat-9711	26	25	2576	2576	NUM
easat-9711	26	26	-	-	SYM
easat-9711	26	27	8484	8484	NUM
easat-9711	26	28	vol	vol	NOUN
easat-9711	26	29	.	.	PROPN
easat-9711	27	1	9	9	NUM
easat-9711	27	2	,	,	PUNCT
easat-9711	27	3	no	no	INTJ
easat-9711	27	4	.	.	NOUN
easat-9711	27	5	8	8	NUM
easat-9711	27	6	:	:	SYM
easat-9711	27	7	1827	1827	NUM
easat-9711	27	8	-	-	SYM
easat-9711	27	9	1841	1841	NUM
easat-9711	27	10	,	,	PUNCT
easat-9711	27	11	2025	2025	NUM
easat-9711	27	12	doi	doi	NOUN
easat-9711	27	13	:	:	PUNCT
easat-9711	27	14	10.55214/2576	10.55214/2576	NUM
easat-9711	27	15	-	-	NOUN
easat-9711	27	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	27	17	©	©	PROPN
easat-9711	27	18	2025	2025	NUM
easat-9711	27	19	by	by	ADP
easat-9711	27	20	the	the	DET
easat-9711	27	21	authors	author	NOUN
easat-9711	27	22	;	;	PUNCT
easat-9711	27	23	licensee	licensee	PROPN
easat-9711	27	24	learning	learning	NOUN
easat-9711	27	25	gate	gate	VERB
easat-9711	27	26	full	full	ADJ
easat-9711	27	27	traceability	traceability	NOUN
easat-9711	27	28	and	and	CCONJ
easat-9711	27	29	independent	independent	ADJ
easat-9711	27	30	verification	verification	NOUN
easat-9711	27	31	,	,	PUNCT
easat-9711	27	32	thereby	thereby	ADV
easat-9711	27	33	reducing	reduce	VERB
easat-9711	27	34	the	the	DET
easat-9711	27	35	risk	risk	NOUN
easat-9711	27	36	of	of	ADP
easat-9711	27	37	fraud	fraud	NOUN
easat-9711	27	38	,	,	PUNCT
easat-9711	27	39	manipulation	manipulation	NOUN
easat-9711	27	40	,	,	PUNCT
easat-9711	27	41	and	and	CCONJ
easat-9711	27	42	human	human	ADJ
easat-9711	27	43	error	error	NOUN
easat-9711	27	44	[	[	X
easat-9711	27	45	5	5	NUM
easat-9711	27	46	]	]	PUNCT
easat-9711	27	47	.	.	PUNCT
easat-9711	28	1	each	each	DET
easat-9711	28	2	transaction	transaction	NOUN
easat-9711	28	3	is	be	AUX
easat-9711	28	4	cryptographically	cryptographically	ADV
easat-9711	28	5	time	time	NOUN
easat-9711	28	6	-	-	PUNCT
easat-9711	28	7	stamped	stamp	VERB
easat-9711	28	8	and	and	CCONJ
easat-9711	28	9	linked	link	VERB
easat-9711	28	10	to	to	ADP
easat-9711	28	11	the	the	DET
easat-9711	28	12	previous	previous	ADJ
easat-9711	28	13	one	one	NOUN
easat-9711	28	14	,	,	PUNCT
easat-9711	28	15	forming	form	VERB
easat-9711	28	16	an	an	DET
easat-9711	28	17	auditable	auditable	ADJ
easat-9711	28	18	chain	chain	NOUN
easat-9711	28	19	that	that	PRON
easat-9711	28	20	makes	make	VERB
easat-9711	28	21	unauthorized	unauthorized	ADJ
easat-9711	28	22	alterations	alteration	NOUN
easat-9711	28	23	highly	highly	ADV
easat-9711	28	24	detectable	detectable	ADJ
easat-9711	28	25	.	.	PUNCT
easat-9711	29	1	this	this	DET
easat-9711	29	2	level	level	NOUN
easat-9711	29	3	of	of	ADP
easat-9711	29	4	transparency	transparency	NOUN
easat-9711	29	5	provides	provide	VERB
easat-9711	29	6	auditors	auditor	NOUN
easat-9711	29	7	with	with	ADP
easat-9711	29	8	near	near	ADJ
easat-9711	29	9	real	real	ADJ
easat-9711	29	10	-	-	PUNCT
easat-9711	29	11	time	time	NOUN
easat-9711	29	12	access	access	NOUN
easat-9711	29	13	to	to	ADP
easat-9711	29	14	financial	financial	ADJ
easat-9711	29	15	data	datum	NOUN
easat-9711	29	16	,	,	PUNCT
easat-9711	29	17	streamlining	streamline	VERB
easat-9711	29	18	audit	audit	NOUN
easat-9711	29	19	procedures	procedure	NOUN
easat-9711	29	20	and	and	CCONJ
easat-9711	29	21	significantly	significantly	ADV
easat-9711	29	22	improving	improve	VERB
easat-9711	29	23	the	the	DET
easat-9711	29	24	reliability	reliability	NOUN
easat-9711	29	25	and	and	CCONJ
easat-9711	29	26	efficiency	efficiency	NOUN
easat-9711	29	27	of	of	ADP
easat-9711	29	28	the	the	DET
easat-9711	29	29	audit	audit	NOUN
easat-9711	29	30	process	process	NOUN
easat-9711	29	31	.	.	PUNCT
easat-9711	30	1	this	this	DET
easat-9711	30	2	study	study	NOUN
easat-9711	30	3	explores	explore	VERB
easat-9711	30	4	how	how	SCONJ
easat-9711	30	5	adopting	adopt	VERB
easat-9711	30	6	blockchain	blockchain	PROPN
easat-9711	30	7	technology	technology	NOUN
easat-9711	30	8	can	can	AUX
easat-9711	30	9	address	address	VERB
easat-9711	30	10	ongoing	ongoing	ADJ
easat-9711	30	11	challenges	challenge	NOUN
easat-9711	30	12	in	in	ADP
easat-9711	30	13	conventional	conventional	ADJ
easat-9711	30	14	financial	financial	ADJ
easat-9711	30	15	auditing	auditing	NOUN
easat-9711	30	16	.	.	PUNCT
easat-9711	31	1	blockchain	blockchain	PROPN
easat-9711	31	2	technology	technology	PROPN
easat-9711	31	3	offers	offer	VERB
easat-9711	31	4	enhanced	enhanced	ADJ
easat-9711	31	5	security	security	NOUN
easat-9711	31	6	,	,	PUNCT
easat-9711	31	7	immutability	immutability	NOUN
easat-9711	31	8	,	,	PUNCT
easat-9711	31	9	and	and	CCONJ
easat-9711	31	10	real	real	ADJ
easat-9711	31	11	-	-	PUNCT
easat-9711	31	12	time	time	NOUN
easat-9711	31	13	transparency	transparency	NOUN
easat-9711	31	14	,	,	PUNCT
easat-9711	31	15	which	which	PRON
easat-9711	31	16	can	can	AUX
easat-9711	31	17	substantially	substantially	ADV
easat-9711	31	18	improve	improve	VERB
easat-9711	31	19	the	the	DET
easat-9711	31	20	reliability	reliability	NOUN
easat-9711	31	21	and	and	CCONJ
easat-9711	31	22	trustworthiness	trustworthiness	NOUN
easat-9711	31	23	of	of	ADP
easat-9711	31	24	financial	financial	ADJ
easat-9711	31	25	statements	statement	NOUN
easat-9711	31	26	.	.	PUNCT
easat-9711	32	1	blockchain	blockchain	PROPN
easat-9711	32	2	ensures	ensure	VERB
easat-9711	32	3	that	that	SCONJ
easat-9711	32	4	all	all	DET
easat-9711	32	5	recorded	record	VERB
easat-9711	32	6	transactions	transaction	NOUN
easat-9711	32	7	are	be	AUX
easat-9711	32	8	secure	secure	ADJ
easat-9711	32	9	and	and	CCONJ
easat-9711	32	10	immutable	immutable	ADJ
easat-9711	32	11	,	,	PUNCT
easat-9711	32	12	reducing	reduce	VERB
easat-9711	32	13	the	the	DET
easat-9711	32	14	risk	risk	NOUN
easat-9711	32	15	of	of	ADP
easat-9711	32	16	manipulation	manipulation	NOUN
easat-9711	32	17	or	or	CCONJ
easat-9711	32	18	error	error	NOUN
easat-9711	32	19	and	and	CCONJ
easat-9711	32	20	ultimately	ultimately	ADV
easat-9711	32	21	increasing	increase	VERB
easat-9711	32	22	confidence	confidence	NOUN
easat-9711	32	23	in	in	ADP
easat-9711	32	24	the	the	DET
easat-9711	32	25	accuracy	accuracy	NOUN
easat-9711	32	26	of	of	ADP
easat-9711	32	27	financial	financial	ADJ
easat-9711	32	28	reporting	reporting	NOUN
easat-9711	32	29	[	[	X
easat-9711	32	30	6	6	NUM
easat-9711	32	31	]	]	PUNCT
easat-9711	32	32	.	.	PUNCT
easat-9711	33	1	failure	failure	NOUN
easat-9711	33	2	to	to	PART
easat-9711	33	3	incorporate	incorporate	VERB
easat-9711	33	4	technology	technology	NOUN
easat-9711	33	5	in	in	ADP
easat-9711	33	6	auditing	auditing	NOUN
easat-9711	33	7	can	can	AUX
easat-9711	33	8	result	result	VERB
easat-9711	33	9	in	in	ADP
easat-9711	33	10	numerous	numerous	ADJ
easat-9711	33	11	escalating	escalate	VERB
easat-9711	33	12	issues	issue	NOUN
easat-9711	33	13	such	such	ADJ
easat-9711	33	14	as	as	ADP
easat-9711	33	15	inefficient	inefficient	ADJ
easat-9711	33	16	manual	manual	ADJ
easat-9711	33	17	processes	process	NOUN
easat-9711	33	18	causing	cause	VERB
easat-9711	33	19	delays	delay	NOUN
easat-9711	33	20	,	,	PUNCT
easat-9711	33	21	additional	additional	ADJ
easat-9711	33	22	costs	cost	NOUN
easat-9711	33	23	,	,	PUNCT
easat-9711	33	24	and	and	CCONJ
easat-9711	33	25	errors	error	NOUN
easat-9711	33	26	,	,	PUNCT
easat-9711	33	27	leading	lead	VERB
easat-9711	33	28	to	to	ADP
easat-9711	33	29	diminished	diminished	ADJ
easat-9711	33	30	audit	audit	NOUN
easat-9711	33	31	quality	quality	NOUN
easat-9711	33	32	[	[	X
easat-9711	33	33	7	7	NUM
easat-9711	33	34	]	]	PUNCT
easat-9711	33	35	.	.	PUNCT
easat-9711	34	1	incomplete	incomplete	ADJ
easat-9711	34	2	or	or	CCONJ
easat-9711	34	3	inaccurate	inaccurate	ADJ
easat-9711	34	4	data	datum	NOUN
easat-9711	34	5	can	can	AUX
easat-9711	34	6	distort	distort	VERB
easat-9711	34	7	financial	financial	ADJ
easat-9711	34	8	reports	report	NOUN
easat-9711	34	9	,	,	PUNCT
easat-9711	34	10	negatively	negatively	ADV
easat-9711	34	11	impacting	impact	VERB
easat-9711	34	12	stakeholder	stakeholder	NOUN
easat-9711	34	13	decision	decision	NOUN
easat-9711	34	14	-	-	PUNCT
easat-9711	34	15	making	make	VERB
easat-9711	34	16	and	and	CCONJ
easat-9711	34	17	investor	investor	NOUN
easat-9711	34	18	trust	trust	NOUN
easat-9711	34	19	.	.	PUNCT
easat-9711	35	1	conventional	conventional	ADJ
easat-9711	35	2	audits	audits	NOUN
easat-9711	35	3	are	be	AUX
easat-9711	35	4	often	often	ADV
easat-9711	35	5	limited	limit	VERB
easat-9711	35	6	in	in	ADP
easat-9711	35	7	terms	term	NOUN
easat-9711	35	8	of	of	ADP
easat-9711	35	9	the	the	DET
easat-9711	35	10	transparency	transparency	NOUN
easat-9711	35	11	and	and	CCONJ
easat-9711	35	12	accuracy	accuracy	NOUN
easat-9711	35	13	of	of	ADP
easat-9711	35	14	the	the	DET
easat-9711	35	15	obtained	obtain	VERB
easat-9711	35	16	data	datum	NOUN
easat-9711	35	17	and	and	CCONJ
easat-9711	35	18	manual	manual	ADJ
easat-9711	35	19	process	process	NOUN
easat-9711	35	20	often	often	ADV
easat-9711	35	21	results	result	VERB
easat-9711	35	22	in	in	ADP
easat-9711	35	23	inaccurate	inaccurate	ADJ
easat-9711	35	24	or	or	CCONJ
easat-9711	35	25	incomplete	incomplete	ADJ
easat-9711	35	26	data	datum	NOUN
easat-9711	35	27	.	.	PUNCT
easat-9711	36	1	this	this	PRON
easat-9711	36	2	can	can	AUX
easat-9711	36	3	create	create	VERB
easat-9711	36	4	opportunities	opportunity	NOUN
easat-9711	36	5	for	for	ADP
easat-9711	36	6	fraud	fraud	NOUN
easat-9711	36	7	,	,	PUNCT
easat-9711	36	8	data	data	NOUN
easat-9711	36	9	manipulation	manipulation	NOUN
easat-9711	36	10	,	,	PUNCT
easat-9711	36	11	or	or	CCONJ
easat-9711	36	12	significant	significant	ADJ
easat-9711	36	13	recording	recording	NOUN
easat-9711	36	14	errors	error	NOUN
easat-9711	36	15	[	[	X
easat-9711	36	16	1	1	NUM
easat-9711	36	17	]	]	PUNCT
easat-9711	36	18	.	.	PUNCT
easat-9711	37	1	furthermore	furthermore	ADV
easat-9711	37	2	,	,	PUNCT
easat-9711	37	3	inaccurate	inaccurate	ADJ
easat-9711	37	4	information	information	NOUN
easat-9711	37	5	can	can	AUX
easat-9711	37	6	result	result	VERB
easat-9711	37	7	in	in	ADP
easat-9711	37	8	substantial	substantial	ADJ
easat-9711	37	9	losses	loss	NOUN
easat-9711	37	10	for	for	ADP
easat-9711	37	11	the	the	DET
easat-9711	37	12	company	company	NOUN
easat-9711	37	13	and	and	CCONJ
easat-9711	37	14	undermine	undermine	VERB
easat-9711	37	15	the	the	DET
easat-9711	37	16	investor	investor	NOUN
easat-9711	37	17	confidence	confidence	NOUN
easat-9711	37	18	necessary	necessary	ADJ
easat-9711	37	19	for	for	ADP
easat-9711	37	20	its	its	PRON
easat-9711	37	21	survival	survival	NOUN
easat-9711	37	22	and	and	CCONJ
easat-9711	37	23	development	development	NOUN
easat-9711	37	24	.	.	PUNCT
easat-9711	38	1	furthermore	furthermore	ADV
easat-9711	38	2	,	,	PUNCT
easat-9711	38	3	without	without	ADP
easat-9711	38	4	implementing	implement	VERB
easat-9711	38	5	more	more	ADV
easat-9711	38	6	advanced	advanced	ADJ
easat-9711	38	7	technology	technology	NOUN
easat-9711	38	8	,	,	PUNCT
easat-9711	38	9	these	these	DET
easat-9711	38	10	problems	problem	NOUN
easat-9711	38	11	will	will	AUX
easat-9711	38	12	only	only	ADV
easat-9711	38	13	continue	continue	VERB
easat-9711	38	14	to	to	PART
easat-9711	38	15	worsen	worsen	VERB
easat-9711	38	16	.	.	PUNCT
easat-9711	39	1	the	the	DET
easat-9711	39	2	fast	fast	ADV
easat-9711	39	3	-	-	PUNCT
easat-9711	39	4	paced	paced	ADJ
easat-9711	39	5	,	,	PUNCT
easat-9711	39	6	connected	connected	ADJ
easat-9711	39	7	business	business	NOUN
easat-9711	39	8	world	world	NOUN
easat-9711	39	9	demands	demand	VERB
easat-9711	39	10	efficient	efficient	ADJ
easat-9711	39	11	,	,	PUNCT
easat-9711	39	12	accurate	accurate	ADJ
easat-9711	39	13	audit	audit	NOUN
easat-9711	39	14	systems	system	NOUN
easat-9711	39	15	.	.	PUNCT
easat-9711	40	1	if	if	SCONJ
easat-9711	40	2	the	the	DET
easat-9711	40	3	existing	exist	VERB
easat-9711	40	4	system	system	NOUN
easat-9711	40	5	continues	continue	VERB
easat-9711	40	6	to	to	PART
easat-9711	40	7	rely	rely	VERB
easat-9711	40	8	on	on	ADP
easat-9711	40	9	conventional	conventional	ADJ
easat-9711	40	10	methods	method	NOUN
easat-9711	40	11	,	,	PUNCT
easat-9711	40	12	problems	problem	NOUN
easat-9711	40	13	such	such	ADJ
easat-9711	40	14	as	as	ADP
easat-9711	40	15	delays	delay	NOUN
easat-9711	40	16	,	,	PUNCT
easat-9711	40	17	errors	error	NOUN
easat-9711	40	18	,	,	PUNCT
easat-9711	40	19	and	and	CCONJ
easat-9711	40	20	inaccurate	inaccurate	ADJ
easat-9711	40	21	data	datum	NOUN
easat-9711	40	22	will	will	AUX
easat-9711	40	23	hinder	hinder	VERB
easat-9711	40	24	progress	progress	VERB
easat-9711	40	25	even	even	ADV
easat-9711	40	26	more	more	ADJ
easat-9711	40	27	.	.	PUNCT
easat-9711	41	1	in	in	ADP
easat-9711	41	2	the	the	DET
easat-9711	41	3	long	long	ADJ
easat-9711	41	4	run	run	NOUN
easat-9711	41	5	,	,	PUNCT
easat-9711	41	6	this	this	PRON
easat-9711	41	7	could	could	AUX
easat-9711	41	8	lead	lead	VERB
easat-9711	41	9	to	to	ADP
easat-9711	41	10	a	a	DET
easat-9711	41	11	decline	decline	NOUN
easat-9711	41	12	in	in	ADP
easat-9711	41	13	trust	trust	NOUN
easat-9711	41	14	in	in	ADP
easat-9711	41	15	conventional	conventional	ADJ
easat-9711	41	16	audit	audit	NOUN
easat-9711	41	17	systems	system	NOUN
easat-9711	41	18	and	and	CCONJ
easat-9711	41	19	,	,	PUNCT
easat-9711	41	20	in	in	ADP
easat-9711	41	21	turn	turn	NOUN
easat-9711	41	22	,	,	PUNCT
easat-9711	41	23	risk	risk	NOUN
easat-9711	41	24	undermining	undermine	VERB
easat-9711	41	25	market	market	NOUN
easat-9711	41	26	stability	stability	NOUN
easat-9711	41	27	and	and	CCONJ
easat-9711	41	28	overall	overall	ADJ
easat-9711	41	29	corporate	corporate	ADJ
easat-9711	41	30	integrity	integrity	NOUN
easat-9711	41	31	.	.	PUNCT
easat-9711	42	1	clearly	clearly	ADV
easat-9711	42	2	,	,	PUNCT
easat-9711	42	3	technological	technological	ADJ
easat-9711	42	4	change	change	NOUN
easat-9711	42	5	and	and	CCONJ
easat-9711	42	6	adoption	adoption	NOUN
easat-9711	42	7	in	in	ADP
easat-9711	42	8	the	the	DET
easat-9711	42	9	audit	audit	NOUN
easat-9711	42	10	process	process	NOUN
easat-9711	42	11	is	be	AUX
easat-9711	42	12	no	no	ADV
easat-9711	42	13	longer	long	ADV
easat-9711	42	14	just	just	ADV
easat-9711	42	15	an	an	DET
easat-9711	42	16	option	option	NOUN
easat-9711	42	17	,	,	PUNCT
easat-9711	42	18	but	but	CCONJ
easat-9711	42	19	an	an	DET
easat-9711	42	20	urgent	urgent	ADJ
easat-9711	42	21	necessity	necessity	NOUN
easat-9711	42	22	to	to	PART
easat-9711	42	23	ensure	ensure	VERB
easat-9711	42	24	the	the	DET
easat-9711	42	25	process	process	NOUN
easat-9711	42	26	continues	continue	VERB
easat-9711	42	27	to	to	PART
easat-9711	42	28	run	run	VERB
easat-9711	42	29	smoothly	smoothly	ADV
easat-9711	42	30	and	and	CCONJ
easat-9711	42	31	provide	provide	VERB
easat-9711	42	32	maximum	maximum	ADJ
easat-9711	42	33	benefits	benefit	NOUN
easat-9711	42	34	to	to	ADP
easat-9711	42	35	companies	company	NOUN
easat-9711	42	36	,	,	PUNCT
easat-9711	42	37	investors	investor	NOUN
easat-9711	42	38	,	,	PUNCT
easat-9711	42	39	and	and	CCONJ
easat-9711	42	40	all	all	DET
easat-9711	42	41	involved	involved	ADJ
easat-9711	42	42	parties	party	NOUN
easat-9711	42	43	.	.	PUNCT
easat-9711	43	1	embracing	embrace	VERB
easat-9711	43	2	modern	modern	ADJ
easat-9711	43	3	technology	technology	NOUN
easat-9711	43	4	within	within	ADP
easat-9711	43	5	audits	audits	NOUN
easat-9711	43	6	can	can	AUX
easat-9711	43	7	alleviate	alleviate	VERB
easat-9711	43	8	these	these	DET
easat-9711	43	9	challenges	challenge	NOUN
easat-9711	43	10	,	,	PUNCT
easat-9711	43	11	enhancing	enhance	VERB
easat-9711	43	12	efficiency	efficiency	NOUN
easat-9711	43	13	,	,	PUNCT
easat-9711	43	14	precision	precision	NOUN
easat-9711	43	15	,	,	PUNCT
easat-9711	43	16	and	and	CCONJ
easat-9711	43	17	overall	overall	ADJ
easat-9711	43	18	audit	audit	NOUN
easat-9711	43	19	quality	quality	NOUN
easat-9711	43	20	,	,	PUNCT
easat-9711	43	21	ultimately	ultimately	ADV
easat-9711	43	22	safeguarding	safeguard	VERB
easat-9711	43	23	investor	investor	NOUN
easat-9711	43	24	confidence	confidence	NOUN
easat-9711	43	25	,	,	PUNCT
easat-9711	43	26	and	and	CCONJ
easat-9711	43	27	supporting	support	VERB
easat-9711	43	28	a	a	DET
easat-9711	43	29	company	company	NOUN
easat-9711	43	30	's	's	PART
easat-9711	43	31	development	development	NOUN
easat-9711	43	32	and	and	CCONJ
easat-9711	43	33	sustainability	sustainability	NOUN
easat-9711	43	34	[	[	X
easat-9711	43	35	8	8	NUM
easat-9711	43	36	]	]	PUNCT
easat-9711	43	37	.	.	PUNCT
easat-9711	44	1	this	this	DET
easat-9711	44	2	study	study	NOUN
easat-9711	44	3	aims	aim	VERB
easat-9711	44	4	to	to	PART
easat-9711	44	5	investigate	investigate	VERB
easat-9711	44	6	how	how	SCONJ
easat-9711	44	7	implementing	implement	VERB
easat-9711	44	8	blockchain	blockchain	PROPN
easat-9711	44	9	technology	technology	NOUN
easat-9711	44	10	can	can	AUX
easat-9711	44	11	enhance	enhance	VERB
easat-9711	44	12	the	the	DET
easat-9711	44	13	quality	quality	NOUN
easat-9711	44	14	of	of	ADP
easat-9711	44	15	financial	financial	ADJ
easat-9711	44	16	audits	audits	NOUN
easat-9711	44	17	,	,	PUNCT
easat-9711	44	18	particularly	particularly	ADV
easat-9711	44	19	focusing	focus	VERB
easat-9711	44	20	on	on	ADP
easat-9711	44	21	audit	audit	NOUN
easat-9711	44	22	quality	quality	NOUN
easat-9711	44	23	,	,	PUNCT
easat-9711	44	24	audit	audit	NOUN
easat-9711	44	25	timeline	timeline	NOUN
easat-9711	44	26	,	,	PUNCT
easat-9711	44	27	and	and	CCONJ
easat-9711	44	28	earnings	earning	NOUN
easat-9711	44	29	quality	quality	NOUN
easat-9711	44	30	.	.	PUNCT
easat-9711	45	1	blockchain	blockchain	PROPN
easat-9711	45	2	is	be	AUX
easat-9711	45	3	considered	consider	VERB
easat-9711	45	4	a	a	DET
easat-9711	45	5	promising	promising	ADJ
easat-9711	45	6	alternative	alternative	NOUN
easat-9711	45	7	to	to	ADP
easat-9711	45	8	conventional	conventional	ADJ
easat-9711	45	9	audit	audit	NOUN
easat-9711	45	10	methods	method	NOUN
easat-9711	45	11	,	,	PUNCT
easat-9711	45	12	addressing	address	VERB
easat-9711	45	13	limitations	limitation	NOUN
easat-9711	45	14	in	in	ADP
easat-9711	45	15	data	datum	NOUN
easat-9711	45	16	integrity	integrity	NOUN
easat-9711	45	17	and	and	CCONJ
easat-9711	45	18	information	information	NOUN
easat-9711	45	19	disclosure	disclosure	NOUN
easat-9711	45	20	.	.	PUNCT
easat-9711	46	1	the	the	DET
easat-9711	46	2	study	study	NOUN
easat-9711	46	3	will	will	AUX
easat-9711	46	4	examine	examine	VERB
easat-9711	46	5	the	the	DET
easat-9711	46	6	audit	audit	NOUN
easat-9711	46	7	quality	quality	NOUN
easat-9711	46	8	,	,	PUNCT
easat-9711	46	9	audit	audit	NOUN
easat-9711	46	10	timeline	timeline	NOUN
easat-9711	46	11	,	,	PUNCT
easat-9711	46	12	and	and	CCONJ
easat-9711	46	13	earnings	earning	NOUN
easat-9711	46	14	quality	quality	NOUN
easat-9711	46	15	before	before	ADV
easat-9711	46	16	and	and	CCONJ
easat-9711	46	17	after	after	ADP
easat-9711	46	18	blockchain	blockchain	PROPN
easat-9711	46	19	adoption	adoption	NOUN
easat-9711	46	20	within	within	ADP
easat-9711	46	21	the	the	DET
easat-9711	46	22	companies	company	NOUN
easat-9711	46	23	.	.	PUNCT
easat-9711	47	1	by	by	ADP
easat-9711	47	2	analyzing	analyze	VERB
easat-9711	47	3	changes	change	NOUN
easat-9711	47	4	in	in	ADP
easat-9711	47	5	audit	audit	NOUN
easat-9711	47	6	quality	quality	NOUN
easat-9711	47	7	,	,	PUNCT
easat-9711	47	8	audit	audit	NOUN
easat-9711	47	9	timeline	timeline	NOUN
easat-9711	47	10	,	,	PUNCT
easat-9711	47	11	and	and	CCONJ
easat-9711	47	12	earnings	earning	NOUN
easat-9711	47	13	quality	quality	NOUN
easat-9711	47	14	over	over	ADP
easat-9711	47	15	time	time	NOUN
easat-9711	47	16	,	,	PUNCT
easat-9711	47	17	the	the	DET
easat-9711	47	18	study	study	NOUN
easat-9711	47	19	seeks	seek	VERB
easat-9711	47	20	to	to	PART
easat-9711	47	21	evaluate	evaluate	VERB
easat-9711	47	22	the	the	DET
easat-9711	47	23	tangible	tangible	ADJ
easat-9711	47	24	impact	impact	NOUN
easat-9711	47	25	of	of	ADP
easat-9711	47	26	blockchain	blockchain	PROPN
easat-9711	47	27	implementation	implementation	NOUN
easat-9711	47	28	.	.	PUNCT
easat-9711	48	1	this	this	PRON
easat-9711	48	2	before	before	ADV
easat-9711	48	3	and	and	CCONJ
easat-9711	48	4	after	after	ADP
easat-9711	48	5	comparison	comparison	NOUN
easat-9711	48	6	will	will	AUX
easat-9711	48	7	help	help	VERB
easat-9711	48	8	determine	determine	VERB
easat-9711	48	9	whether	whether	SCONJ
easat-9711	48	10	blockchain	blockchain	PROPN
easat-9711	48	11	adoption	adoption	NOUN
easat-9711	48	12	leads	lead	VERB
easat-9711	48	13	to	to	ADP
easat-9711	48	14	measurable	measurable	ADJ
easat-9711	48	15	improvements	improvement	NOUN
easat-9711	48	16	in	in	ADP
easat-9711	48	17	the	the	DET
easat-9711	48	18	reliability	reliability	NOUN
easat-9711	48	19	and	and	CCONJ
easat-9711	48	20	timeliness	timeliness	NOUN
easat-9711	48	21	of	of	ADP
easat-9711	48	22	financial	financial	ADJ
easat-9711	48	23	reporting	reporting	NOUN
easat-9711	48	24	,	,	PUNCT
easat-9711	48	25	ultimately	ultimately	ADV
easat-9711	48	26	offering	offer	VERB
easat-9711	48	27	valuable	valuable	ADJ
easat-9711	48	28	insights	insight	NOUN
easat-9711	48	29	into	into	ADP
easat-9711	48	30	how	how	SCONJ
easat-9711	48	31	technology	technology	NOUN
easat-9711	48	32	can	can	AUX
easat-9711	48	33	reshape	reshape	VERB
easat-9711	48	34	and	and	CCONJ
easat-9711	48	35	modernize	modernize	VERB
easat-9711	48	36	the	the	DET
easat-9711	48	37	audit	audit	NOUN
easat-9711	48	38	process	process	NOUN
easat-9711	48	39	.	.	PUNCT
easat-9711	49	1	2	2	X
easat-9711	49	2	.	.	X
easat-9711	49	3	literature	literature	NOUN
easat-9711	49	4	review	review	VERB
easat-9711	49	5	2.1	2.1	NUM
easat-9711	49	6	.	.	PUNCT
easat-9711	50	1	theory	theory	NOUN
easat-9711	50	2	theories	theory	NOUN
easat-9711	50	3	that	that	PRON
easat-9711	50	4	can	can	AUX
easat-9711	50	5	explain	explain	VERB
easat-9711	50	6	the	the	DET
easat-9711	50	7	adoption	adoption	NOUN
easat-9711	50	8	of	of	ADP
easat-9711	50	9	blockchain	blockchain	PROPN
easat-9711	50	10	in	in	ADP
easat-9711	50	11	financial	financial	ADJ
easat-9711	50	12	audits	audits	NOUN
easat-9711	50	13	include	include	VERB
easat-9711	50	14	agency	agency	NOUN
easat-9711	50	15	theory	theory	NOUN
easat-9711	50	16	,	,	PUNCT
easat-9711	50	17	technology	technology	NOUN
easat-9711	50	18	-	-	PUNCT
easat-9711	50	19	organization	organization	NOUN
easat-9711	50	20	-	-	PUNCT
easat-9711	50	21	environment	environment	NOUN
easat-9711	50	22	(	(	PUNCT
easat-9711	50	23	toe	toe	NOUN
easat-9711	50	24	)	)	PUNCT
easat-9711	50	25	framework	framework	NOUN
easat-9711	50	26	,	,	PUNCT
easat-9711	50	27	and	and	CCONJ
easat-9711	50	28	institutional	institutional	ADJ
easat-9711	50	29	theory	theory	NOUN
easat-9711	50	30	.	.	PUNCT
easat-9711	51	1	agency	agency	NOUN
easat-9711	51	2	theory	theory	NOUN
easat-9711	51	3	explains	explain	VERB
easat-9711	51	4	the	the	DET
easat-9711	51	5	relationship	relationship	NOUN
easat-9711	51	6	between	between	ADP
easat-9711	51	7	principals	principal	NOUN
easat-9711	51	8	(	(	PUNCT
easat-9711	51	9	owners	owner	NOUN
easat-9711	51	10	)	)	PUNCT
easat-9711	51	11	and	and	CCONJ
easat-9711	51	12	agents	agent	NOUN
easat-9711	51	13	(	(	PUNCT
easat-9711	51	14	management	management	NOUN
easat-9711	51	15	)	)	PUNCT
easat-9711	51	16	,	,	PUNCT
easat-9711	51	17	as	as	ADV
easat-9711	51	18	well	well	ADV
easat-9711	51	19	as	as	ADP
easat-9711	51	20	the	the	DET
easat-9711	51	21	problem	problem	NOUN
easat-9711	51	22	of	of	ADP
easat-9711	51	23	asymmetric	asymmetric	ADJ
easat-9711	51	24	information	information	NOUN
easat-9711	51	25	,	,	PUNCT
easat-9711	51	26	which	which	PRON
easat-9711	51	27	can	can	AUX
easat-9711	51	28	impact	impact	VERB
easat-9711	51	29	decision	decision	NOUN
easat-9711	51	30	-	-	PUNCT
easat-9711	51	31	making	making	NOUN
easat-9711	51	32	and	and	CCONJ
easat-9711	51	33	performance	performance	NOUN
easat-9711	51	34	.	.	PUNCT
easat-9711	52	1	in	in	ADP
easat-9711	52	2	the	the	DET
easat-9711	52	3	context	context	NOUN
easat-9711	52	4	of	of	ADP
easat-9711	52	5	auditing	auditing	NOUN
easat-9711	52	6	,	,	PUNCT
easat-9711	52	7	blockchain	blockchain	PROPN
easat-9711	52	8	technology	technology	PROPN
easat-9711	52	9	can	can	AUX
easat-9711	52	10	improve	improve	VERB
easat-9711	52	11	audit	audit	NOUN
easat-9711	52	12	quality	quality	NOUN
easat-9711	52	13	,	,	PUNCT
easat-9711	52	14	thereby	thereby	ADV
easat-9711	52	15	reducing	reduce	VERB
easat-9711	52	16	potential	potential	ADJ
easat-9711	52	17	conflicts	conflict	NOUN
easat-9711	52	18	of	of	ADP
easat-9711	52	19	interest	interest	NOUN
easat-9711	52	20	between	between	ADP
easat-9711	52	21	principals	principal	NOUN
easat-9711	52	22	and	and	CCONJ
easat-9711	52	23	agents	agent	NOUN
easat-9711	52	24	[	[	X
easat-9711	52	25	9	9	NUM
easat-9711	52	26	]	]	PUNCT
easat-9711	52	27	.	.	PUNCT
easat-9711	53	1	based	base	VERB
easat-9711	53	2	on	on	ADP
easat-9711	53	3	this	this	DET
easat-9711	53	4	understanding	understanding	NOUN
easat-9711	53	5	,	,	PUNCT
easat-9711	53	6	it	it	PRON
easat-9711	53	7	can	can	AUX
easat-9711	53	8	be	be	AUX
easat-9711	53	9	concluded	conclude	VERB
easat-9711	53	10	that	that	SCONJ
easat-9711	53	11	the	the	DET
easat-9711	53	12	application	application	NOUN
easat-9711	53	13	of	of	ADP
easat-9711	53	14	blockchain	blockchain	PROPN
easat-9711	53	15	technology	technology	PROPN
easat-9711	53	16	has	have	VERB
easat-9711	53	17	the	the	DET
easat-9711	53	18	potential	potential	NOUN
easat-9711	53	19	to	to	PART
easat-9711	53	20	strengthen	strengthen	VERB
easat-9711	53	21	the	the	DET
easat-9711	53	22	supervisory	supervisory	ADJ
easat-9711	53	23	mechanism	mechanism	NOUN
easat-9711	53	24	in	in	ADP
easat-9711	53	25	the	the	DET
easat-9711	53	26	relationship	relationship	NOUN
easat-9711	53	27	between	between	ADP
easat-9711	53	28	principals	principal	NOUN
easat-9711	53	29	and	and	CCONJ
easat-9711	53	30	agents	agent	NOUN
easat-9711	53	31	.	.	PUNCT
easat-9711	54	1	this	this	DET
easat-9711	54	2	conclusion	conclusion	NOUN
easat-9711	54	3	is	be	AUX
easat-9711	54	4	supported	support	VERB
easat-9711	54	5	by	by	ADP
easat-9711	54	6	the	the	DET
easat-9711	54	7	characteristics	characteristic	NOUN
easat-9711	54	8	of	of	ADP
easat-9711	54	9	1829	1829	NUM
easat-9711	54	10	edelweiss	edelweiss	PROPN
easat-9711	54	11	applied	apply	VERB
easat-9711	54	12	science	science	NOUN
easat-9711	54	13	and	and	CCONJ
easat-9711	54	14	technology	technology	NOUN
easat-9711	54	15	issn	issn	PROPN
easat-9711	54	16	:	:	PUNCT
easat-9711	54	17	2576	2576	NUM
easat-9711	54	18	-	-	SYM
easat-9711	54	19	8484	8484	NUM
easat-9711	54	20	vol	vol	NOUN
easat-9711	54	21	.	.	PROPN
easat-9711	55	1	9	9	NUM
easat-9711	55	2	,	,	PUNCT
easat-9711	55	3	no	no	INTJ
easat-9711	55	4	.	.	NOUN
easat-9711	55	5	8	8	NUM
easat-9711	55	6	:	:	SYM
easat-9711	55	7	1827	1827	NUM
easat-9711	55	8	-	-	SYM
easat-9711	55	9	1841	1841	NUM
easat-9711	55	10	,	,	PUNCT
easat-9711	55	11	2025	2025	NUM
easat-9711	55	12	doi	doi	NOUN
easat-9711	55	13	:	:	PUNCT
easat-9711	55	14	10.55214/2576	10.55214/2576	NUM
easat-9711	55	15	-	-	NOUN
easat-9711	55	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	55	17	©	©	PROPN
easat-9711	55	18	2025	2025	NUM
easat-9711	55	19	by	by	ADP
easat-9711	55	20	the	the	DET
easat-9711	55	21	authors	author	NOUN
easat-9711	55	22	;	;	PUNCT
easat-9711	55	23	licensee	licensee	PROPN
easat-9711	55	24	learning	learning	PROPN
easat-9711	55	25	gate	gate	PROPN
easat-9711	55	26	blockchain	blockchain	PROPN
easat-9711	55	27	that	that	PRON
easat-9711	55	28	allow	allow	VERB
easat-9711	55	29	real	real	ADJ
easat-9711	55	30	-	-	PUNCT
easat-9711	55	31	time	time	NOUN
easat-9711	55	32	data	datum	NOUN
easat-9711	55	33	recording	recording	NOUN
easat-9711	55	34	,	,	PUNCT
easat-9711	55	35	are	be	AUX
easat-9711	55	36	permanent	permanent	ADJ
easat-9711	55	37	,	,	PUNCT
easat-9711	55	38	and	and	CCONJ
easat-9711	55	39	can	can	AUX
easat-9711	55	40	be	be	AUX
easat-9711	55	41	accessed	access	VERB
easat-9711	55	42	by	by	ADP
easat-9711	55	43	all	all	DET
easat-9711	55	44	interested	interested	ADJ
easat-9711	55	45	parties	party	NOUN
easat-9711	55	46	.	.	PUNCT
easat-9711	56	1	the	the	DET
easat-9711	56	2	technology	technology	NOUN
easat-9711	56	3	-	-	PUNCT
easat-9711	56	4	organization	organization	NOUN
easat-9711	56	5	-	-	PUNCT
easat-9711	56	6	environment	environment	NOUN
easat-9711	56	7	(	(	PUNCT
easat-9711	56	8	toe	toe	NOUN
easat-9711	56	9	)	)	PUNCT
easat-9711	56	10	framework	framework	NOUN
easat-9711	56	11	identifies	identify	VERB
easat-9711	56	12	three	three	NUM
easat-9711	56	13	dimensions	dimension	NOUN
easat-9711	56	14	that	that	PRON
easat-9711	56	15	influence	influence	VERB
easat-9711	56	16	technology	technology	NOUN
easat-9711	56	17	adoption	adoption	NOUN
easat-9711	56	18	:	:	PUNCT
easat-9711	56	19	technology	technology	NOUN
easat-9711	56	20	,	,	PUNCT
easat-9711	56	21	organization	organization	NOUN
easat-9711	56	22	,	,	PUNCT
easat-9711	56	23	and	and	CCONJ
easat-9711	56	24	environment	environment	NOUN
easat-9711	56	25	.	.	PUNCT
easat-9711	57	1	in	in	ADP
easat-9711	57	2	the	the	DET
easat-9711	57	3	context	context	NOUN
easat-9711	57	4	of	of	ADP
easat-9711	57	5	blockchain	blockchain	PROPN
easat-9711	57	6	,	,	PUNCT
easat-9711	57	7	toe	toe	NOUN
easat-9711	57	8	can	can	AUX
easat-9711	57	9	be	be	AUX
easat-9711	57	10	used	use	VERB
easat-9711	57	11	to	to	PART
easat-9711	57	12	analyze	analyze	VERB
easat-9711	57	13	the	the	DET
easat-9711	57	14	technical	technical	ADJ
easat-9711	57	15	,	,	PUNCT
easat-9711	57	16	regulatory	regulatory	ADJ
easat-9711	57	17	,	,	PUNCT
easat-9711	57	18	and	and	CCONJ
easat-9711	57	19	operational	operational	ADJ
easat-9711	57	20	challenges	challenge	NOUN
easat-9711	57	21	faced	face	VERB
easat-9711	57	22	in	in	ADP
easat-9711	57	23	the	the	DET
easat-9711	57	24	adoption	adoption	NOUN
easat-9711	57	25	of	of	ADP
easat-9711	57	26	this	this	DET
easat-9711	57	27	technology	technology	NOUN
easat-9711	57	28	in	in	ADP
easat-9711	57	29	financial	financial	ADJ
easat-9711	57	30	auditing	auditing	NOUN
easat-9711	58	1	[	[	X
easat-9711	58	2	10	10	NUM
easat-9711	58	3	]	]	PUNCT
easat-9711	58	4	.	.	PUNCT
easat-9711	59	1	audit	audit	NOUN
easat-9711	59	2	has	have	VERB
easat-9711	59	3	the	the	DET
easat-9711	59	4	potential	potential	NOUN
easat-9711	59	5	to	to	PART
easat-9711	59	6	be	be	AUX
easat-9711	59	7	a	a	DET
easat-9711	59	8	strategic	strategic	ADJ
easat-9711	59	9	tool	tool	NOUN
easat-9711	59	10	in	in	ADP
easat-9711	59	11	facilitating	facilitate	VERB
easat-9711	59	12	the	the	DET
easat-9711	59	13	adoption	adoption	NOUN
easat-9711	59	14	of	of	ADP
easat-9711	59	15	blockchain	blockchain	PROPN
easat-9711	59	16	technology	technology	PROPN
easat-9711	59	17	more	more	ADV
easat-9711	59	18	effectively	effectively	ADV
easat-9711	59	19	,	,	PUNCT
easat-9711	59	20	by	by	ADP
easat-9711	59	21	mitigating	mitigate	VERB
easat-9711	59	22	technical	technical	ADJ
easat-9711	59	23	risks	risk	NOUN
easat-9711	59	24	,	,	PUNCT
easat-9711	59	25	navigating	navigate	VERB
easat-9711	59	26	complex	complex	ADJ
easat-9711	59	27	regulations	regulation	NOUN
easat-9711	59	28	,	,	PUNCT
easat-9711	59	29	and	and	CCONJ
easat-9711	59	30	improving	improve	VERB
easat-9711	59	31	operational	operational	ADJ
easat-9711	59	32	processes	process	NOUN
easat-9711	59	33	[	[	X
easat-9711	59	34	11	11	NUM
easat-9711	59	35	]	]	PUNCT
easat-9711	59	36	.	.	PUNCT
easat-9711	60	1	in	in	ADP
easat-9711	60	2	addition	addition	NOUN
easat-9711	60	3	to	to	ADP
easat-9711	60	4	agency	agency	NOUN
easat-9711	60	5	theory	theory	NOUN
easat-9711	60	6	and	and	CCONJ
easat-9711	60	7	toe	toe	NOUN
easat-9711	60	8	framework	framework	NOUN
easat-9711	60	9	,	,	PUNCT
easat-9711	60	10	institutional	institutional	ADJ
easat-9711	60	11	theory	theory	NOUN
easat-9711	60	12	can	can	AUX
easat-9711	60	13	also	also	ADV
easat-9711	60	14	be	be	AUX
easat-9711	60	15	a	a	DET
easat-9711	60	16	basic	basic	ADJ
easat-9711	60	17	assumption	assumption	NOUN
easat-9711	60	18	in	in	ADP
easat-9711	60	19	explaining	explain	VERB
easat-9711	60	20	blockchain	blockchain	PROPN
easat-9711	60	21	adoption	adoption	NOUN
easat-9711	60	22	in	in	ADP
easat-9711	60	23	financial	financial	ADJ
easat-9711	60	24	audit	audit	NOUN
easat-9711	60	25	.	.	PUNCT
easat-9711	61	1	institutional	institutional	ADJ
easat-9711	61	2	theory	theory	NOUN
easat-9711	61	3	emphasizes	emphasize	VERB
easat-9711	61	4	how	how	SCONJ
easat-9711	61	5	norms	norm	NOUN
easat-9711	61	6	,	,	PUNCT
easat-9711	61	7	regulations	regulation	NOUN
easat-9711	61	8	,	,	PUNCT
easat-9711	61	9	and	and	CCONJ
easat-9711	61	10	institutional	institutional	ADJ
easat-9711	61	11	pressures	pressure	NOUN
easat-9711	61	12	affect	affect	VERB
easat-9711	61	13	technology	technology	NOUN
easat-9711	61	14	adoption	adoption	NOUN
easat-9711	61	15	in	in	ADP
easat-9711	61	16	organizations	organization	NOUN
easat-9711	61	17	.	.	PUNCT
easat-9711	62	1	in	in	ADP
easat-9711	62	2	the	the	DET
easat-9711	62	3	context	context	NOUN
easat-9711	62	4	of	of	ADP
easat-9711	62	5	blockchain	blockchain	PROPN
easat-9711	62	6	,	,	PUNCT
easat-9711	62	7	this	this	DET
easat-9711	62	8	theory	theory	NOUN
easat-9711	62	9	can	can	AUX
easat-9711	62	10	explain	explain	VERB
easat-9711	62	11	how	how	SCONJ
easat-9711	62	12	regulations	regulation	NOUN
easat-9711	62	13	and	and	CCONJ
easat-9711	62	14	industry	industry	NOUN
easat-9711	62	15	standards	standard	NOUN
easat-9711	62	16	affect	affect	VERB
easat-9711	62	17	the	the	DET
easat-9711	62	18	adoption	adoption	NOUN
easat-9711	62	19	of	of	ADP
easat-9711	62	20	this	this	DET
easat-9711	62	21	technology	technology	NOUN
easat-9711	62	22	in	in	ADP
easat-9711	62	23	financial	financial	ADJ
easat-9711	62	24	auditing	auditing	NOUN
easat-9711	63	1	[	[	X
easat-9711	63	2	12	12	NUM
easat-9711	63	3	]	]	PUNCT
easat-9711	63	4	.	.	PUNCT
easat-9711	64	1	financial	financial	ADJ
easat-9711	64	2	auditing	auditing	NOUN
easat-9711	64	3	can	can	AUX
easat-9711	64	4	potentially	potentially	ADV
easat-9711	64	5	mitigate	mitigate	VERB
easat-9711	64	6	technical	technical	ADJ
easat-9711	64	7	,	,	PUNCT
easat-9711	64	8	regulatory	regulatory	ADJ
easat-9711	64	9	,	,	PUNCT
easat-9711	64	10	and	and	CCONJ
easat-9711	64	11	operational	operational	ADJ
easat-9711	64	12	challenges	challenge	NOUN
easat-9711	64	13	by	by	ADP
easat-9711	64	14	providing	provide	VERB
easat-9711	64	15	recommendations	recommendation	NOUN
easat-9711	64	16	,	,	PUNCT
easat-9711	64	17	evaluating	evaluate	VERB
easat-9711	64	18	systems	system	NOUN
easat-9711	64	19	,	,	PUNCT
easat-9711	64	20	and	and	CCONJ
easat-9711	64	21	increasing	increase	VERB
easat-9711	64	22	compliance	compliance	NOUN
easat-9711	64	23	with	with	ADP
easat-9711	64	24	applicable	applicable	ADJ
easat-9711	64	25	norms	norm	NOUN
easat-9711	64	26	,	,	PUNCT
easat-9711	64	27	allowing	allow	VERB
easat-9711	64	28	for	for	ADP
easat-9711	64	29	more	more	ADV
easat-9711	64	30	effective	effective	ADJ
easat-9711	64	31	and	and	CCONJ
easat-9711	64	32	targeted	target	VERB
easat-9711	64	33	adoption	adoption	NOUN
easat-9711	64	34	of	of	ADP
easat-9711	64	35	blockchain	blockchain	PROPN
easat-9711	64	36	technology	technology	PROPN
easat-9711	64	37	.	.	PUNCT
easat-9711	65	1	2.2	2.2	NUM
easat-9711	65	2	.	.	PUNCT
easat-9711	65	3	previous	previous	ADJ
easat-9711	65	4	studies	study	NOUN
easat-9711	65	5	and	and	CCONJ
easat-9711	65	6	hypothesis	hypothesis	NOUN
easat-9711	65	7	development	development	NOUN
easat-9711	65	8	the	the	DET
easat-9711	65	9	adoption	adoption	NOUN
easat-9711	65	10	of	of	ADP
easat-9711	65	11	blockchain	blockchain	PROPN
easat-9711	65	12	technology	technology	PROPN
easat-9711	65	13	in	in	ADP
easat-9711	65	14	various	various	ADJ
easat-9711	65	15	sectors	sector	NOUN
easat-9711	65	16	has	have	AUX
easat-9711	65	17	experienced	experience	VERB
easat-9711	65	18	rapid	rapid	ADJ
easat-9711	65	19	development	development	NOUN
easat-9711	65	20	,	,	PUNCT
easat-9711	65	21	one	one	NUM
easat-9711	65	22	of	of	ADP
easat-9711	65	23	which	which	PRON
easat-9711	65	24	is	be	AUX
easat-9711	65	25	in	in	ADP
easat-9711	65	26	the	the	DET
easat-9711	65	27	field	field	NOUN
easat-9711	65	28	of	of	ADP
easat-9711	65	29	auditing	auditing	NOUN
easat-9711	65	30	,	,	PUNCT
easat-9711	65	31	accounting	accounting	NOUN
easat-9711	65	32	,	,	PUNCT
easat-9711	65	33	and	and	CCONJ
easat-9711	65	34	finance	finance	NOUN
easat-9711	65	35	.	.	PUNCT
easat-9711	66	1	blockchain	blockchain	PROPN
easat-9711	66	2	offers	offer	VERB
easat-9711	66	3	a	a	DET
easat-9711	66	4	decentralized	decentralize	VERB
easat-9711	66	5	,	,	PUNCT
easat-9711	66	6	secure	secure	ADJ
easat-9711	66	7	,	,	PUNCT
easat-9711	66	8	and	and	CCONJ
easat-9711	66	9	transparent	transparent	ADJ
easat-9711	66	10	platform	platform	NOUN
easat-9711	66	11	that	that	PRON
easat-9711	66	12	increases	increase	VERB
easat-9711	66	13	trust	trust	NOUN
easat-9711	66	14	and	and	CCONJ
easat-9711	66	15	efficiency	efficiency	NOUN
easat-9711	66	16	.	.	PUNCT
easat-9711	67	1	this	this	DET
easat-9711	67	2	literature	literature	NOUN
easat-9711	67	3	review	review	NOUN
easat-9711	67	4	explores	explore	VERB
easat-9711	67	5	the	the	DET
easat-9711	67	6	relationship	relationship	NOUN
easat-9711	67	7	between	between	ADP
easat-9711	67	8	blockchain	blockchain	PROPN
easat-9711	67	9	technology	technology	PROPN
easat-9711	67	10	and	and	CCONJ
easat-9711	67	11	audit	audit	NOUN
easat-9711	67	12	and	and	CCONJ
easat-9711	67	13	accounting	accounting	NOUN
easat-9711	67	14	functions	function	NOUN
easat-9711	67	15	,	,	PUNCT
easat-9711	67	16	and	and	CCONJ
easat-9711	67	17	its	its	PRON
easat-9711	67	18	impact	impact	NOUN
easat-9711	67	19	on	on	ADP
easat-9711	67	20	audit	audit	NOUN
easat-9711	67	21	quality	quality	NOUN
easat-9711	67	22	,	,	PUNCT
easat-9711	67	23	internal	internal	ADJ
easat-9711	67	24	control	control	NOUN
easat-9711	67	25	,	,	PUNCT
easat-9711	67	26	and	and	CCONJ
easat-9711	67	27	risk	risk	NOUN
easat-9711	67	28	management	management	NOUN
easat-9711	67	29	.	.	PUNCT
easat-9711	68	1	this	this	DET
easat-9711	68	2	literature	literature	NOUN
easat-9711	68	3	review	review	NOUN
easat-9711	68	4	incorporates	incorporate	VERB
easat-9711	68	5	findings	finding	NOUN
easat-9711	68	6	from	from	ADP
easat-9711	68	7	various	various	ADJ
easat-9711	68	8	studies	study	NOUN
easat-9711	68	9	conducted	conduct	VERB
easat-9711	68	10	between	between	ADP
easat-9711	68	11	2020	2020	NUM
easat-9711	68	12	and	and	CCONJ
easat-9711	68	13	2025	2025	NUM
easat-9711	68	14	,	,	PUNCT
easat-9711	68	15	using	use	VERB
easat-9711	68	16	diverse	diverse	ADJ
easat-9711	68	17	methodologies	methodology	NOUN
easat-9711	68	18	,	,	PUNCT
easat-9711	68	19	ranging	range	VERB
easat-9711	68	20	from	from	ADP
easat-9711	68	21	empirical	empirical	ADJ
easat-9711	68	22	analysis	analysis	NOUN
easat-9711	68	23	,	,	PUNCT
easat-9711	68	24	simulations	simulation	NOUN
easat-9711	68	25	,	,	PUNCT
easat-9711	68	26	experiments	experiment	NOUN
easat-9711	68	27	,	,	PUNCT
easat-9711	68	28	to	to	ADP
easat-9711	68	29	literature	literature	NOUN
easat-9711	68	30	reviews	review	NOUN
easat-9711	68	31	.	.	PUNCT
easat-9711	69	1	2.3	2.3	NUM
easat-9711	69	2	.	.	PUNCT
easat-9711	70	1	blockchain	blockchain	NOUN
easat-9711	70	2	and	and	CCONJ
easat-9711	70	3	audit	audit	VERB
easat-9711	70	4	quality	quality	NOUN
easat-9711	70	5	audit	audit	NOUN
easat-9711	70	6	quality	quality	NOUN
easat-9711	70	7	reflects	reflect	VERB
easat-9711	70	8	the	the	DET
easat-9711	70	9	auditor	auditor	NOUN
easat-9711	70	10	's	's	PART
easat-9711	70	11	ability	ability	NOUN
easat-9711	70	12	to	to	PART
easat-9711	70	13	identify	identify	VERB
easat-9711	70	14	errors	error	NOUN
easat-9711	70	15	or	or	CCONJ
easat-9711	70	16	irregularities	irregularity	NOUN
easat-9711	70	17	in	in	ADP
easat-9711	70	18	the	the	DET
easat-9711	70	19	financial	financial	ADJ
easat-9711	70	20	statements	statement	NOUN
easat-9711	70	21	.	.	PUNCT
easat-9711	71	1	the	the	PRON
easat-9711	71	2	higher	high	ADJ
easat-9711	71	3	the	the	DET
easat-9711	71	4	detection	detection	NOUN
easat-9711	71	5	rate	rate	NOUN
easat-9711	71	6	of	of	ADP
easat-9711	71	7	irregularities	irregularity	NOUN
easat-9711	71	8	,	,	PUNCT
easat-9711	71	9	the	the	PRON
easat-9711	71	10	better	well	ADJ
easat-9711	71	11	the	the	DET
easat-9711	71	12	audit	audit	NOUN
easat-9711	71	13	quality	quality	NOUN
easat-9711	71	14	is	be	AUX
easat-9711	71	15	considered	consider	VERB
easat-9711	71	16	in	in	ADP
easat-9711	71	17	increasing	increase	VERB
easat-9711	71	18	the	the	DET
easat-9711	71	19	trust	trust	NOUN
easat-9711	71	20	of	of	ADP
easat-9711	71	21	users	user	NOUN
easat-9711	71	22	of	of	ADP
easat-9711	71	23	financial	financial	ADJ
easat-9711	71	24	statements	statement	NOUN
easat-9711	71	25	[	[	X
easat-9711	71	26	13	13	NUM
easat-9711	71	27	]	]	PUNCT
easat-9711	71	28	.	.	PUNCT
easat-9711	72	1	theory	theory	NOUN
easat-9711	72	2	explains	explain	VERB
easat-9711	72	3	that	that	SCONJ
easat-9711	72	4	the	the	DET
easat-9711	72	5	agent	agent	NOUN
easat-9711	72	6	and	and	CCONJ
easat-9711	72	7	principal	principal	NOUN
easat-9711	72	8	have	have	VERB
easat-9711	72	9	different	different	ADJ
easat-9711	72	10	interests	interest	NOUN
easat-9711	72	11	so	so	SCONJ
easat-9711	72	12	that	that	SCONJ
easat-9711	72	13	supervision	supervision	NOUN
easat-9711	72	14	from	from	ADP
easat-9711	72	15	outside	outside	ADJ
easat-9711	72	16	parties	party	NOUN
easat-9711	72	17	such	such	ADJ
easat-9711	72	18	as	as	ADP
easat-9711	72	19	auditors	auditor	NOUN
easat-9711	72	20	is	be	AUX
easat-9711	72	21	needed	need	VERB
easat-9711	72	22	to	to	PART
easat-9711	72	23	ensure	ensure	VERB
easat-9711	72	24	that	that	SCONJ
easat-9711	72	25	management	management	NOUN
easat-9711	72	26	runs	run	VERB
easat-9711	72	27	the	the	DET
easat-9711	72	28	company	company	NOUN
easat-9711	72	29	honestly	honestly	ADV
easat-9711	72	30	and	and	CCONJ
easat-9711	72	31	in	in	ADP
easat-9711	72	32	accordance	accordance	NOUN
easat-9711	72	33	with	with	ADP
easat-9711	72	34	the	the	DET
easat-9711	72	35	interests	interest	NOUN
easat-9711	72	36	of	of	ADP
easat-9711	72	37	the	the	DET
easat-9711	72	38	owner	owner	NOUN
easat-9711	72	39	.	.	PUNCT
easat-9711	73	1	a	a	DET
easat-9711	73	2	quality	quality	NOUN
easat-9711	73	3	audit	audit	NOUN
easat-9711	73	4	is	be	AUX
easat-9711	73	5	one	one	NUM
easat-9711	73	6	way	way	NOUN
easat-9711	73	7	to	to	PART
easat-9711	73	8	reduce	reduce	VERB
easat-9711	73	9	conflicts	conflict	NOUN
easat-9711	73	10	of	of	ADP
easat-9711	73	11	interest	interest	NOUN
easat-9711	73	12	[	[	X
easat-9711	73	13	14	14	NUM
easat-9711	73	14	]	]	PUNCT
easat-9711	73	15	.	.	PUNCT
easat-9711	74	1	with	with	ADP
easat-9711	74	2	a	a	DET
easat-9711	74	3	blockchain	blockchain	NOUN
easat-9711	74	4	system	system	NOUN
easat-9711	74	5	,	,	PUNCT
easat-9711	74	6	transactions	transaction	NOUN
easat-9711	74	7	are	be	AUX
easat-9711	74	8	recorded	record	VERB
easat-9711	74	9	sequentially	sequentially	ADV
easat-9711	74	10	and	and	CCONJ
easat-9711	74	11	interconnected	interconnect	VERB
easat-9711	74	12	through	through	ADP
easat-9711	74	13	the	the	DET
easat-9711	74	14	hash	hash	NOUN
easat-9711	74	15	code	code	NOUN
easat-9711	74	16	of	of	ADP
easat-9711	74	17	the	the	DET
easat-9711	74	18	previous	previous	ADJ
easat-9711	74	19	block	block	NOUN
easat-9711	74	20	.	.	PUNCT
easat-9711	75	1	when	when	SCONJ
easat-9711	75	2	changes	change	NOUN
easat-9711	75	3	occur	occur	VERB
easat-9711	75	4	,	,	PUNCT
easat-9711	75	5	all	all	DET
easat-9711	75	6	copies	copy	NOUN
easat-9711	75	7	of	of	ADP
easat-9711	75	8	the	the	DET
easat-9711	75	9	data	datum	NOUN
easat-9711	75	10	will	will	AUX
easat-9711	75	11	be	be	AUX
easat-9711	75	12	updated	update	VERB
easat-9711	75	13	automatically	automatically	ADV
easat-9711	75	14	and	and	CCONJ
easat-9711	75	15	synchronously	synchronously	ADV
easat-9711	75	16	.	.	PUNCT
easat-9711	76	1	this	this	DET
easat-9711	76	2	mechanism	mechanism	NOUN
easat-9711	76	3	makes	make	VERB
easat-9711	76	4	it	it	PRON
easat-9711	76	5	easier	easy	ADJ
easat-9711	76	6	for	for	SCONJ
easat-9711	76	7	auditors	auditor	NOUN
easat-9711	76	8	to	to	PART
easat-9711	76	9	identify	identify	VERB
easat-9711	76	10	irregularities	irregularity	NOUN
easat-9711	76	11	or	or	CCONJ
easat-9711	76	12	indications	indication	NOUN
easat-9711	76	13	of	of	ADP
easat-9711	76	14	fraud	fraud	NOUN
easat-9711	76	15	[	[	X
easat-9711	76	16	8	8	NUM
easat-9711	76	17	]	]	PUNCT
easat-9711	76	18	.	.	PUNCT
easat-9711	77	1	blockchain	blockchain	PROPN
easat-9711	77	2	technology	technology	PROPN
easat-9711	77	3	has	have	AUX
easat-9711	77	4	been	be	AUX
easat-9711	77	5	shown	show	VERB
easat-9711	77	6	to	to	PART
easat-9711	77	7	have	have	VERB
easat-9711	77	8	a	a	DET
easat-9711	77	9	positive	positive	ADJ
easat-9711	77	10	effect	effect	NOUN
easat-9711	77	11	on	on	ADP
easat-9711	77	12	audit	audit	NOUN
easat-9711	77	13	quality	quality	NOUN
easat-9711	77	14	,	,	PUNCT
easat-9711	77	15	especially	especially	ADV
easat-9711	77	16	in	in	ADP
easat-9711	77	17	the	the	DET
easat-9711	77	18	banking	banking	NOUN
easat-9711	77	19	sector	sector	NOUN
easat-9711	77	20	.	.	PUNCT
easat-9711	78	1	the	the	DET
easat-9711	78	2	study	study	NOUN
easat-9711	78	3	showed	show	VERB
easat-9711	78	4	a	a	DET
easat-9711	78	5	significant	significant	ADJ
easat-9711	78	6	relationship	relationship	NOUN
easat-9711	78	7	between	between	ADP
easat-9711	78	8	blockchain	blockchain	PROPN
easat-9711	78	9	and	and	CCONJ
easat-9711	78	10	audit	audit	NOUN
easat-9711	78	11	quality	quality	NOUN
easat-9711	78	12	,	,	PUNCT
easat-9711	78	13	with	with	ADP
easat-9711	78	14	an	an	DET
easat-9711	78	15	r	r	NOUN
easat-9711	78	16	-	-	PUNCT
easat-9711	78	17	value	value	NOUN
easat-9711	78	18	of	of	ADP
easat-9711	78	19	70.9	70.9	NUM
easat-9711	78	20	%	%	NOUN
easat-9711	78	21	at	at	ADP
easat-9711	78	22	a	a	DET
easat-9711	78	23	significance	significance	NOUN
easat-9711	78	24	level	level	NOUN
easat-9711	78	25	below	below	ADP
easat-9711	78	26	5	5	NUM
easat-9711	78	27	%	%	NOUN
easat-9711	78	28	.	.	PUNCT
easat-9711	79	1	in	in	ADP
easat-9711	79	2	addition	addition	NOUN
easat-9711	79	3	,	,	PUNCT
easat-9711	79	4	blockchain	blockchain	NOUN
easat-9711	79	5	allows	allow	VERB
easat-9711	79	6	auditors	auditor	NOUN
easat-9711	79	7	to	to	PART
easat-9711	79	8	work	work	VERB
easat-9711	79	9	more	more	ADV
easat-9711	79	10	efficiently	efficiently	ADV
easat-9711	79	11	,	,	PUNCT
easat-9711	79	12	expand	expand	VERB
easat-9711	79	13	audit	audit	NOUN
easat-9711	79	14	coverage	coverage	NOUN
easat-9711	79	15	from	from	ADP
easat-9711	79	16	just	just	ADV
easat-9711	79	17	a	a	DET
easat-9711	79	18	sample	sample	NOUN
easat-9711	79	19	to	to	ADP
easat-9711	79	20	the	the	DET
easat-9711	79	21	entire	entire	ADJ
easat-9711	79	22	data	datum	NOUN
easat-9711	79	23	population	population	NOUN
easat-9711	79	24	,	,	PUNCT
easat-9711	79	25	and	and	CCONJ
easat-9711	79	26	implement	implement	VERB
easat-9711	79	27	a	a	DET
easat-9711	79	28	continuous	continuous	ADJ
easat-9711	79	29	audit	audit	NOUN
easat-9711	79	30	process	process	NOUN
easat-9711	79	31	.	.	PUNCT
easat-9711	80	1	these	these	DET
easat-9711	80	2	capabilities	capability	NOUN
easat-9711	80	3	make	make	VERB
easat-9711	80	4	audits	audits	NOUN
easat-9711	80	5	not	not	PART
easat-9711	80	6	only	only	ADV
easat-9711	80	7	faster	fast	ADJ
easat-9711	80	8	,	,	PUNCT
easat-9711	80	9	but	but	CCONJ
easat-9711	80	10	also	also	ADV
easat-9711	80	11	more	more	ADV
easat-9711	80	12	thorough	thorough	ADJ
easat-9711	80	13	and	and	CCONJ
easat-9711	80	14	strategically	strategically	ADV
easat-9711	80	15	valuable	valuable	ADJ
easat-9711	80	16	[	[	X
easat-9711	80	17	15	15	NUM
easat-9711	80	18	]	]	PUNCT
easat-9711	80	19	.	.	PUNCT
easat-9711	81	1	this	this	PRON
easat-9711	81	2	makes	make	VERB
easat-9711	81	3	it	it	PRON
easat-9711	81	4	easier	easy	ADJ
easat-9711	81	5	for	for	SCONJ
easat-9711	81	6	auditors	auditor	NOUN
easat-9711	81	7	to	to	PART
easat-9711	81	8	obtain	obtain	VERB
easat-9711	81	9	reliable	reliable	ADJ
easat-9711	81	10	evidence	evidence	NOUN
easat-9711	81	11	,	,	PUNCT
easat-9711	81	12	improve	improve	VERB
easat-9711	81	13	the	the	DET
easat-9711	81	14	efficiency	efficiency	NOUN
easat-9711	81	15	of	of	ADP
easat-9711	81	16	the	the	DET
easat-9711	81	17	audit	audit	NOUN
easat-9711	81	18	process	process	NOUN
easat-9711	81	19	,	,	PUNCT
easat-9711	81	20	and	and	CCONJ
easat-9711	81	21	support	support	VERB
easat-9711	81	22	the	the	DET
easat-9711	81	23	quality	quality	NOUN
easat-9711	81	24	of	of	ADP
easat-9711	81	25	audit	audit	NOUN
easat-9711	81	26	results	result	NOUN
easat-9711	81	27	that	that	PRON
easat-9711	81	28	are	be	AUX
easat-9711	81	29	more	more	ADV
easat-9711	81	30	accurate	accurate	ADJ
easat-9711	81	31	and	and	CCONJ
easat-9711	81	32	reliable	reliable	ADJ
easat-9711	81	33	[	[	X
easat-9711	81	34	16	16	NUM
easat-9711	81	35	]	]	PUNCT
easat-9711	81	36	.	.	PUNCT
easat-9711	82	1	therefore	therefore	ADV
easat-9711	82	2	,	,	PUNCT
easat-9711	82	3	the	the	DET
easat-9711	82	4	adoption	adoption	NOUN
easat-9711	82	5	of	of	ADP
easat-9711	82	6	blockchain	blockchain	PROPN
easat-9711	82	7	can	can	AUX
easat-9711	82	8	increase	increase	VERB
easat-9711	82	9	efficiency	efficiency	NOUN
easat-9711	82	10	in	in	ADP
easat-9711	82	11	the	the	DET
easat-9711	82	12	audit	audit	NOUN
easat-9711	82	13	process	process	NOUN
easat-9711	82	14	,	,	PUNCT
easat-9711	82	15	especially	especially	ADV
easat-9711	82	16	in	in	ADP
easat-9711	82	17	obtaining	obtain	VERB
easat-9711	82	18	transparent	transparent	ADJ
easat-9711	82	19	and	and	CCONJ
easat-9711	82	20	reliable	reliable	ADJ
easat-9711	82	21	audit	audit	NOUN
easat-9711	82	22	evidence	evidence	NOUN
easat-9711	82	23	[	[	X
easat-9711	82	24	17	17	NUM
easat-9711	82	25	]	]	PUNCT
easat-9711	82	26	.	.	PUNCT
easat-9711	83	1	the	the	DET
easat-9711	83	2	conflict	conflict	NOUN
easat-9711	83	3	of	of	ADP
easat-9711	83	4	interest	interest	NOUN
easat-9711	83	5	between	between	ADP
easat-9711	83	6	principals	principal	NOUN
easat-9711	83	7	and	and	CCONJ
easat-9711	83	8	agents	agent	NOUN
easat-9711	83	9	will	will	AUX
easat-9711	83	10	decrease	decrease	VERB
easat-9711	83	11	because	because	SCONJ
easat-9711	83	12	auditors	auditor	NOUN
easat-9711	83	13	can	can	AUX
easat-9711	83	14	more	more	ADV
easat-9711	83	15	easily	easily	ADV
easat-9711	83	16	verify	verify	VERB
easat-9711	83	17	financial	financial	ADJ
easat-9711	83	18	information	information	NOUN
easat-9711	83	19	independently	independently	ADV
easat-9711	83	20	.	.	PUNCT
easat-9711	84	1	they	they	PRON
easat-9711	84	2	can	can	AUX
easat-9711	84	3	also	also	ADV
easat-9711	84	4	more	more	ADV
easat-9711	84	5	effectively	effectively	ADV
easat-9711	84	6	detect	detect	VERB
easat-9711	84	7	errors	error	NOUN
easat-9711	84	8	or	or	CCONJ
easat-9711	84	9	fraud	fraud	NOUN
easat-9711	84	10	and	and	CCONJ
easat-9711	84	11	increase	increase	VERB
easat-9711	84	12	principals	principal	NOUN
easat-9711	84	13	'	'	PART
easat-9711	84	14	confidence	confidence	NOUN
easat-9711	84	15	in	in	ADP
easat-9711	84	16	the	the	DET
easat-9711	84	17	reported	reported	ADJ
easat-9711	84	18	information	information	NOUN
easat-9711	84	19	.	.	PUNCT
easat-9711	85	1	according	accord	VERB
easat-9711	85	2	to	to	ADP
easat-9711	85	3	the	the	DET
easat-9711	85	4	toe	toe	NOUN
easat-9711	85	5	framework	framework	NOUN
easat-9711	85	6	,	,	PUNCT
easat-9711	85	7	the	the	DET
easat-9711	85	8	adoption	adoption	NOUN
easat-9711	85	9	of	of	ADP
easat-9711	85	10	blockchain	blockchain	PROPN
easat-9711	85	11	technology	technology	PROPN
easat-9711	85	12	is	be	AUX
easat-9711	85	13	influenced	influence	VERB
easat-9711	85	14	by	by	ADP
easat-9711	85	15	technological	technological	ADJ
easat-9711	85	16	readiness	readiness	NOUN
easat-9711	85	17	,	,	PUNCT
easat-9711	85	18	internal	internal	ADJ
easat-9711	85	19	organizational	organizational	ADJ
easat-9711	85	20	capabilities	capability	NOUN
easat-9711	85	21	,	,	PUNCT
easat-9711	85	22	and	and	CCONJ
easat-9711	85	23	external	external	ADJ
easat-9711	85	24	pressures	pressure	NOUN
easat-9711	85	25	,	,	PUNCT
easat-9711	85	26	such	such	ADJ
easat-9711	85	27	as	as	ADP
easat-9711	85	28	regulations	regulation	NOUN
easat-9711	85	29	and	and	CCONJ
easat-9711	85	30	competition	competition	NOUN
easat-9711	85	31	.	.	PUNCT
easat-9711	86	1	organizations	organization	NOUN
easat-9711	86	2	are	be	AUX
easat-9711	86	3	encouraged	encourage	VERB
easat-9711	86	4	1830	1830	NUM
easat-9711	86	5	edelweiss	edelweiss	PROPN
easat-9711	86	6	applied	apply	VERB
easat-9711	86	7	science	science	NOUN
easat-9711	86	8	and	and	CCONJ
easat-9711	86	9	technology	technology	NOUN
easat-9711	86	10	issn	issn	PROPN
easat-9711	86	11	:	:	PUNCT
easat-9711	86	12	2576	2576	NUM
easat-9711	86	13	-	-	SYM
easat-9711	86	14	8484	8484	NUM
easat-9711	86	15	vol	vol	NOUN
easat-9711	86	16	.	.	PROPN
easat-9711	87	1	9	9	NUM
easat-9711	87	2	,	,	PUNCT
easat-9711	87	3	no	no	INTJ
easat-9711	87	4	.	.	NOUN
easat-9711	87	5	8	8	NUM
easat-9711	87	6	:	:	SYM
easat-9711	87	7	1827	1827	NUM
easat-9711	87	8	-	-	SYM
easat-9711	87	9	1841	1841	NUM
easat-9711	87	10	,	,	PUNCT
easat-9711	87	11	2025	2025	NUM
easat-9711	87	12	doi	doi	NOUN
easat-9711	87	13	:	:	PUNCT
easat-9711	87	14	10.55214/2576	10.55214/2576	NUM
easat-9711	87	15	-	-	NOUN
easat-9711	87	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	87	17	©	©	PROPN
easat-9711	87	18	2025	2025	NUM
easat-9711	87	19	by	by	ADP
easat-9711	87	20	the	the	DET
easat-9711	87	21	authors	author	NOUN
easat-9711	87	22	;	;	PUNCT
easat-9711	87	23	licensee	licensee	PROPN
easat-9711	87	24	learning	learning	NOUN
easat-9711	87	25	gate	gate	NOUN
easat-9711	87	26	to	to	PART
easat-9711	87	27	adopt	adopt	VERB
easat-9711	87	28	blockchain	blockchain	PROPN
easat-9711	87	29	technology	technology	PROPN
easat-9711	87	30	in	in	ADP
easat-9711	87	31	response	response	NOUN
easat-9711	87	32	to	to	ADP
easat-9711	87	33	normative	normative	ADJ
easat-9711	87	34	and	and	CCONJ
easat-9711	87	35	regulatory	regulatory	ADJ
easat-9711	87	36	pressures	pressure	NOUN
easat-9711	87	37	to	to	PART
easat-9711	87	38	maintain	maintain	VERB
easat-9711	87	39	legitimacy	legitimacy	NOUN
easat-9711	87	40	,	,	PUNCT
easat-9711	87	41	follow	follow	VERB
easat-9711	87	42	industry	industry	NOUN
easat-9711	87	43	best	good	ADJ
easat-9711	87	44	practices	practice	NOUN
easat-9711	87	45	,	,	PUNCT
easat-9711	87	46	and	and	CCONJ
easat-9711	87	47	improve	improve	VERB
easat-9711	87	48	overall	overall	ADJ
easat-9711	87	49	audit	audit	NOUN
easat-9711	87	50	quality	quality	NOUN
easat-9711	87	51	.	.	PUNCT
easat-9711	88	1	thus	thus	ADV
easat-9711	88	2	,	,	PUNCT
easat-9711	88	3	the	the	DET
easat-9711	88	4	hypothesis	hypothesis	NOUN
easat-9711	88	5	of	of	ADP
easat-9711	88	6	this	this	DET
easat-9711	88	7	study	study	NOUN
easat-9711	88	8	is	be	AUX
easat-9711	88	9	as	as	SCONJ
easat-9711	88	10	follows	follow	VERB
easat-9711	88	11	:	:	PUNCT
easat-9711	88	12	h1	h1	PROPN
easat-9711	88	13	:	:	PUNCT
easat-9711	88	14	blockchain	blockchain	PROPN
easat-9711	88	15	adoption	adoption	NOUN
easat-9711	88	16	has	have	VERB
easat-9711	88	17	a	a	DET
easat-9711	88	18	positive	positive	ADJ
easat-9711	88	19	effect	effect	NOUN
easat-9711	88	20	on	on	ADP
easat-9711	88	21	audit	audit	NOUN
easat-9711	88	22	quality	quality	NOUN
easat-9711	88	23	.	.	PUNCT
easat-9711	89	1	2.4	2.4	NUM
easat-9711	89	2	.	.	PUNCT
easat-9711	90	1	blockchain	blockchain	NOUN
easat-9711	90	2	and	and	CCONJ
easat-9711	90	3	audit	audit	NOUN
easat-9711	90	4	timeline	timeline	VERB
easat-9711	90	5	the	the	DET
easat-9711	90	6	timeliness	timeliness	NOUN
easat-9711	90	7	of	of	ADP
easat-9711	90	8	audit	audit	NOUN
easat-9711	90	9	reports	report	NOUN
easat-9711	90	10	has	have	VERB
easat-9711	90	11	a	a	DET
easat-9711	90	12	close	close	ADJ
easat-9711	90	13	relationship	relationship	NOUN
easat-9711	90	14	with	with	ADP
easat-9711	90	15	the	the	DET
easat-9711	90	16	quality	quality	NOUN
easat-9711	90	17	and	and	CCONJ
easat-9711	90	18	reliability	reliability	NOUN
easat-9711	90	19	of	of	ADP
easat-9711	90	20	the	the	DET
easat-9711	90	21	company	company	NOUN
easat-9711	90	22	's	's	PART
easat-9711	90	23	financial	financial	ADJ
easat-9711	90	24	statements	statement	NOUN
easat-9711	90	25	.	.	PUNCT
easat-9711	91	1	in	in	ADP
easat-9711	91	2	this	this	DET
easat-9711	91	3	case	case	NOUN
easat-9711	91	4	,	,	PUNCT
easat-9711	91	5	many	many	ADJ
easat-9711	91	6	financial	financial	ADJ
easat-9711	91	7	reports	report	NOUN
easat-9711	91	8	are	be	AUX
easat-9711	91	9	issued	issue	VERB
easat-9711	91	10	later	later	ADV
easat-9711	91	11	than	than	SCONJ
easat-9711	91	12	they	they	PRON
easat-9711	91	13	should	should	AUX
easat-9711	91	14	be	be	AUX
easat-9711	91	15	[	[	X
easat-9711	91	16	18	18	NUM
easat-9711	91	17	]	]	PUNCT
easat-9711	91	18	.	.	PUNCT
easat-9711	92	1	in	in	ADP
easat-9711	92	2	response	response	NOUN
easat-9711	92	3	to	to	ADP
easat-9711	92	4	this	this	PRON
easat-9711	92	5	in	in	ADP
easat-9711	92	6	2002	2002	NUM
easat-9711	92	7	,	,	PUNCT
easat-9711	92	8	the	the	DET
easat-9711	92	9	sec	sec	PROPN
easat-9711	92	10	established	establish	VERB
easat-9711	92	11	rule	rule	NOUN
easat-9711	92	12	changes	change	NOUN
easat-9711	92	13	to	to	PART
easat-9711	92	14	accelerate	accelerate	VERB
easat-9711	92	15	quarterly	quarterly	ADJ
easat-9711	92	16	and	and	CCONJ
easat-9711	92	17	annual	annual	ADJ
easat-9711	92	18	reporting	reporting	NOUN
easat-9711	92	19	,	,	PUNCT
easat-9711	92	20	which	which	PRON
easat-9711	92	21	had	have	VERB
easat-9711	92	22	an	an	DET
easat-9711	92	23	impact	impact	NOUN
easat-9711	92	24	on	on	ADP
easat-9711	92	25	accelerating	accelerate	VERB
easat-9711	92	26	the	the	DET
easat-9711	92	27	audit	audit	NOUN
easat-9711	92	28	completion	completion	NOUN
easat-9711	92	29	date	date	NOUN
easat-9711	92	30	.	.	PUNCT
easat-9711	93	1	in	in	ADP
easat-9711	93	2	response	response	NOUN
easat-9711	93	3	,	,	PUNCT
easat-9711	93	4	auditors	auditor	NOUN
easat-9711	93	5	began	begin	VERB
easat-9711	93	6	to	to	PART
easat-9711	93	7	utilize	utilize	VERB
easat-9711	93	8	new	new	ADJ
easat-9711	93	9	technologies	technology	NOUN
easat-9711	93	10	,	,	PUNCT
easat-9711	93	11	including	include	VERB
easat-9711	93	12	blockchain	blockchain	PROPN
easat-9711	93	13	,	,	PUNCT
easat-9711	93	14	to	to	PART
easat-9711	93	15	adjust	adjust	VERB
easat-9711	93	16	to	to	ADP
easat-9711	93	17	the	the	DET
easat-9711	93	18	shortened	shorten	VERB
easat-9711	93	19	audit	audit	NOUN
easat-9711	93	20	timeline	timeline	NOUN
easat-9711	93	21	[	[	X
easat-9711	93	22	19	19	NUM
easat-9711	93	23	]	]	PUNCT
easat-9711	93	24	.	.	PUNCT
easat-9711	94	1	recent	recent	ADJ
easat-9711	94	2	studies	study	NOUN
easat-9711	94	3	have	have	AUX
easat-9711	94	4	shown	show	VERB
easat-9711	94	5	that	that	SCONJ
easat-9711	94	6	the	the	DET
easat-9711	94	7	use	use	NOUN
easat-9711	94	8	of	of	ADP
easat-9711	94	9	blockchain	blockchain	PROPN
easat-9711	94	10	technology	technology	PROPN
easat-9711	94	11	can	can	AUX
easat-9711	94	12	speed	speed	VERB
easat-9711	94	13	up	up	ADP
easat-9711	94	14	and	and	CCONJ
easat-9711	94	15	simplify	simplify	VERB
easat-9711	94	16	the	the	DET
easat-9711	94	17	audit	audit	NOUN
easat-9711	94	18	process	process	NOUN
easat-9711	94	19	[	[	X
easat-9711	94	20	20	20	NUM
easat-9711	94	21	]	]	PUNCT
easat-9711	94	22	.	.	PUNCT
easat-9711	95	1	the	the	DET
easat-9711	95	2	application	application	NOUN
easat-9711	95	3	of	of	ADP
easat-9711	95	4	blockchain	blockchain	PROPN
easat-9711	95	5	technology	technology	PROPN
easat-9711	95	6	in	in	ADP
easat-9711	95	7	auditing	auditing	NOUN
easat-9711	95	8	has	have	VERB
easat-9711	95	9	a	a	DET
easat-9711	95	10	direct	direct	ADJ
easat-9711	95	11	impact	impact	NOUN
easat-9711	95	12	on	on	ADP
easat-9711	95	13	time	time	NOUN
easat-9711	95	14	efficiency	efficiency	NOUN
easat-9711	95	15	,	,	PUNCT
easat-9711	95	16	thus	thus	ADV
easat-9711	95	17	speeding	speed	VERB
easat-9711	95	18	up	up	ADP
easat-9711	95	19	the	the	DET
easat-9711	95	20	overall	overall	ADJ
easat-9711	95	21	audit	audit	NOUN
easat-9711	95	22	timeline	timeline	NOUN
easat-9711	95	23	[	[	X
easat-9711	95	24	21	21	NUM
easat-9711	95	25	]	]	PUNCT
easat-9711	95	26	.	.	PUNCT
easat-9711	96	1	blockchain	blockchain	PROPN
easat-9711	96	2	can	can	AUX
easat-9711	96	3	help	help	VERB
easat-9711	96	4	reduce	reduce	VERB
easat-9711	96	5	auditors	auditor	NOUN
easat-9711	96	6	'	'	PART
easat-9711	96	7	workload	workload	NOUN
easat-9711	96	8	and	and	CCONJ
easat-9711	96	9	make	make	VERB
easat-9711	96	10	the	the	DET
easat-9711	96	11	audit	audit	NOUN
easat-9711	96	12	process	process	NOUN
easat-9711	96	13	faster	fast	ADV
easat-9711	97	1	[	[	X
easat-9711	97	2	22	22	NUM
easat-9711	97	3	]	]	PUNCT
easat-9711	97	4	.	.	PUNCT
easat-9711	98	1	blockchain	blockchain	PROPN
easat-9711	98	2	can	can	AUX
easat-9711	98	3	help	help	VERB
easat-9711	98	4	auditors	auditor	NOUN
easat-9711	98	5	save	save	VERB
easat-9711	98	6	time	time	NOUN
easat-9711	98	7	and	and	CCONJ
easat-9711	98	8	develop	develop	VERB
easat-9711	98	9	efficiencies	efficiency	NOUN
easat-9711	98	10	in	in	ADP
easat-9711	98	11	their	their	PRON
easat-9711	98	12	audit	audit	NOUN
easat-9711	98	13	process	process	NOUN
easat-9711	98	14	.	.	PUNCT
easat-9711	99	1	this	this	DET
easat-9711	99	2	capability	capability	NOUN
easat-9711	99	3	has	have	VERB
easat-9711	99	4	a	a	DET
easat-9711	99	5	direct	direct	ADJ
easat-9711	99	6	impact	impact	NOUN
easat-9711	99	7	on	on	ADP
easat-9711	99	8	the	the	DET
easat-9711	99	9	speed	speed	NOUN
easat-9711	99	10	of	of	ADP
easat-9711	99	11	time	time	NOUN
easat-9711	99	12	and	and	CCONJ
easat-9711	99	13	overall	overall	ADJ
easat-9711	99	14	audit	audit	NOUN
easat-9711	99	15	execution	execution	NOUN
easat-9711	99	16	.	.	PUNCT
easat-9711	100	1	with	with	ADP
easat-9711	100	2	real	real	ADJ
easat-9711	100	3	-	-	PUNCT
easat-9711	100	4	time	time	NOUN
easat-9711	100	5	access	access	NOUN
easat-9711	100	6	to	to	ADP
easat-9711	100	7	data	datum	NOUN
easat-9711	100	8	that	that	PRON
easat-9711	100	9	has	have	AUX
easat-9711	100	10	been	be	AUX
easat-9711	100	11	permanently	permanently	ADV
easat-9711	100	12	recorded	record	VERB
easat-9711	100	13	and	and	CCONJ
easat-9711	100	14	encrypted	encrypt	VERB
easat-9711	100	15	in	in	ADP
easat-9711	100	16	the	the	DET
easat-9711	100	17	blockchain	blockchain	PROPN
easat-9711	100	18	system	system	NOUN
easat-9711	100	19	,	,	PUNCT
easat-9711	100	20	auditors	auditor	NOUN
easat-9711	100	21	can	can	AUX
easat-9711	100	22	reduce	reduce	VERB
easat-9711	100	23	reliance	reliance	NOUN
easat-9711	100	24	on	on	ADP
easat-9711	100	25	time	time	NOUN
easat-9711	100	26	-	-	PUNCT
easat-9711	100	27	consuming	consume	VERB
easat-9711	100	28	manual	manual	ADJ
easat-9711	100	29	verification	verification	NOUN
easat-9711	100	30	and	and	CCONJ
easat-9711	100	31	document	document	NOUN
easat-9711	100	32	collection	collection	NOUN
easat-9711	100	33	processes	process	NOUN
easat-9711	100	34	and	and	CCONJ
easat-9711	100	35	potentially	potentially	ADV
easat-9711	100	36	shorten	shorten	VERB
easat-9711	100	37	audit	audit	NOUN
easat-9711	100	38	timelines	timeline	NOUN
easat-9711	100	39	[	[	X
easat-9711	100	40	15	15	NUM
easat-9711	100	41	]	]	PUNCT
easat-9711	100	42	.	.	PUNCT
easat-9711	101	1	in	in	ADP
easat-9711	101	2	the	the	DET
easat-9711	101	3	context	context	NOUN
easat-9711	101	4	of	of	ADP
easat-9711	101	5	agency	agency	PROPN
easat-9711	101	6	theory	theory	NOUN
easat-9711	101	7	,	,	PUNCT
easat-9711	101	8	blockchain	blockchain	PROPN
easat-9711	101	9	will	will	AUX
easat-9711	101	10	accelerate	accelerate	VERB
easat-9711	101	11	the	the	DET
easat-9711	101	12	audit	audit	NOUN
easat-9711	101	13	timeline	timeline	NOUN
easat-9711	101	14	because	because	SCONJ
easat-9711	101	15	it	it	PRON
easat-9711	101	16	reduces	reduce	VERB
easat-9711	101	17	information	information	NOUN
easat-9711	101	18	asymmetry	asymmetry	NOUN
easat-9711	101	19	between	between	ADP
easat-9711	101	20	principals	principal	NOUN
easat-9711	101	21	and	and	CCONJ
easat-9711	101	22	agents	agent	NOUN
easat-9711	101	23	because	because	SCONJ
easat-9711	101	24	financial	financial	ADJ
easat-9711	101	25	information	information	NOUN
easat-9711	101	26	can	can	AUX
easat-9711	101	27	be	be	AUX
easat-9711	101	28	monitored	monitor	VERB
easat-9711	101	29	on	on	ADP
easat-9711	101	30	an	an	DET
easat-9711	101	31	ongoing	ongoing	ADJ
easat-9711	101	32	basis	basis	NOUN
easat-9711	101	33	(	(	PUNCT
easat-9711	101	34	not	not	PART
easat-9711	101	35	just	just	ADV
easat-9711	101	36	at	at	ADP
easat-9711	101	37	the	the	DET
easat-9711	101	38	time	time	NOUN
easat-9711	101	39	of	of	ADP
easat-9711	101	40	reporting	reporting	NOUN
easat-9711	101	41	)	)	PUNCT
easat-9711	101	42	.	.	PUNCT
easat-9711	102	1	thus	thus	ADV
easat-9711	102	2	,	,	PUNCT
easat-9711	102	3	the	the	DET
easat-9711	102	4	hypothesis	hypothesis	NOUN
easat-9711	102	5	in	in	ADP
easat-9711	102	6	this	this	DET
easat-9711	102	7	study	study	NOUN
easat-9711	102	8	is	be	AUX
easat-9711	102	9	as	as	SCONJ
easat-9711	102	10	follows	follow	VERB
easat-9711	102	11	:	:	PUNCT
easat-9711	102	12	h2	h2	NOUN
easat-9711	102	13	:	:	PUNCT
easat-9711	102	14	blockchain	blockchain	PROPN
easat-9711	102	15	adoption	adoption	NOUN
easat-9711	102	16	has	have	VERB
easat-9711	102	17	a	a	DET
easat-9711	102	18	positive	positive	ADJ
easat-9711	102	19	effect	effect	NOUN
easat-9711	102	20	on	on	ADP
easat-9711	102	21	audit	audit	NOUN
easat-9711	102	22	timeline	timeline	NOUN
easat-9711	102	23	.	.	PUNCT
easat-9711	103	1	2.5	2.5	NUM
easat-9711	103	2	.	.	PUNCT
easat-9711	104	1	blockchain	blockchain	NOUN
easat-9711	104	2	and	and	CCONJ
easat-9711	104	3	earnings	earning	NOUN
easat-9711	104	4	quality	quality	NOUN
easat-9711	104	5	the	the	DET
easat-9711	104	6	concept	concept	NOUN
easat-9711	104	7	of	of	ADP
easat-9711	104	8	earnings	earning	NOUN
easat-9711	104	9	quality	quality	NOUN
easat-9711	104	10	varies	vary	VERB
easat-9711	104	11	because	because	SCONJ
easat-9711	104	12	each	each	DET
easat-9711	104	13	user	user	NOUN
easat-9711	104	14	of	of	ADP
easat-9711	104	15	financial	financial	ADJ
easat-9711	104	16	statements	statement	NOUN
easat-9711	104	17	has	have	VERB
easat-9711	104	18	different	different	ADJ
easat-9711	104	19	views	view	NOUN
easat-9711	104	20	and	and	CCONJ
easat-9711	104	21	information	information	NOUN
easat-9711	104	22	needs	need	VERB
easat-9711	104	23	related	relate	VERB
easat-9711	104	24	to	to	ADP
easat-9711	104	25	earnings	earning	NOUN
easat-9711	104	26	,	,	PUNCT
easat-9711	104	27	so	so	SCONJ
easat-9711	104	28	the	the	DET
easat-9711	104	29	assessment	assessment	NOUN
easat-9711	104	30	of	of	ADP
easat-9711	104	31	its	its	PRON
easat-9711	104	32	quality	quality	NOUN
easat-9711	104	33	is	be	AUX
easat-9711	104	34	not	not	PART
easat-9711	104	35	evenly	evenly	ADV
easat-9711	104	36	distributed	distribute	VERB
easat-9711	104	37	[	[	X
easat-9711	104	38	23	23	NUM
easat-9711	104	39	]	]	PUNCT
easat-9711	104	40	.	.	PUNCT
easat-9711	105	1	as	as	ADP
easat-9711	105	2	of	of	ADP
easat-9711	105	3	20	20	NUM
easat-9711	105	4	%	%	NOUN
easat-9711	105	5	of	of	ADP
easat-9711	105	6	public	public	ADJ
easat-9711	105	7	companies	company	NOUN
easat-9711	105	8	significantly	significantly	ADV
easat-9711	105	9	utilize	utilize	VERB
easat-9711	105	10	discretion	discretion	NOUN
easat-9711	105	11	in	in	ADP
easat-9711	105	12	gaap	gaap	PROPN
easat-9711	105	13	to	to	PART
easat-9711	105	14	intentionally	intentionally	ADV
easat-9711	105	15	present	present	VERB
easat-9711	105	16	misleading	misleading	ADJ
easat-9711	105	17	earnings	earning	NOUN
easat-9711	105	18	[	[	X
easat-9711	105	19	24	24	NUM
easat-9711	105	20	]	]	PUNCT
easat-9711	105	21	.	.	PUNCT
easat-9711	106	1	according	accord	VERB
easat-9711	106	2	to	to	ADP
easat-9711	106	3	the	the	DET
easat-9711	106	4	agency	agency	NOUN
easat-9711	106	5	theory	theory	NOUN
easat-9711	106	6	perspective	perspective	NOUN
easat-9711	106	7	,	,	PUNCT
easat-9711	106	8	the	the	DET
easat-9711	106	9	use	use	NOUN
easat-9711	106	10	of	of	ADP
easat-9711	106	11	blockchain	blockchain	PROPN
easat-9711	106	12	technology	technology	PROPN
easat-9711	106	13	can	can	AUX
easat-9711	106	14	help	help	VERB
easat-9711	106	15	reduce	reduce	VERB
easat-9711	106	16	potential	potential	ADJ
easat-9711	106	17	conflicts	conflict	NOUN
easat-9711	106	18	between	between	ADP
easat-9711	106	19	company	company	NOUN
easat-9711	106	20	owners	owner	NOUN
easat-9711	106	21	and	and	CCONJ
easat-9711	106	22	management	management	NOUN
easat-9711	106	23	.	.	PUNCT
easat-9711	107	1	this	this	PRON
easat-9711	107	2	happens	happen	VERB
easat-9711	107	3	because	because	SCONJ
easat-9711	107	4	blockchain	blockchain	PROPN
easat-9711	107	5	allows	allow	VERB
easat-9711	107	6	financial	financial	ADJ
easat-9711	107	7	information	information	NOUN
easat-9711	107	8	to	to	PART
easat-9711	107	9	be	be	AUX
easat-9711	107	10	presented	present	VERB
easat-9711	107	11	openly	openly	ADV
easat-9711	107	12	and	and	CCONJ
easat-9711	107	13	is	be	AUX
easat-9711	107	14	difficult	difficult	ADJ
easat-9711	107	15	to	to	PART
easat-9711	107	16	manipulate	manipulate	VERB
easat-9711	107	17	.	.	PUNCT
easat-9711	108	1	with	with	ADP
easat-9711	108	2	information	information	NOUN
easat-9711	108	3	that	that	PRON
easat-9711	108	4	is	be	AUX
easat-9711	108	5	more	more	ADV
easat-9711	108	6	transparent	transparent	ADJ
easat-9711	108	7	and	and	CCONJ
easat-9711	108	8	equal	equal	ADJ
easat-9711	108	9	for	for	ADP
easat-9711	108	10	all	all	DET
easat-9711	108	11	parties	party	NOUN
easat-9711	108	12	,	,	PUNCT
easat-9711	108	13	the	the	DET
easat-9711	108	14	possibility	possibility	NOUN
easat-9711	108	15	of	of	ADP
easat-9711	108	16	manipulating	manipulate	VERB
easat-9711	108	17	financial	financial	ADJ
easat-9711	108	18	statements	statement	NOUN
easat-9711	108	19	is	be	AUX
easat-9711	108	20	smaller	small	ADJ
easat-9711	108	21	,	,	PUNCT
easat-9711	108	22	so	so	CCONJ
easat-9711	108	23	the	the	DET
easat-9711	108	24	quality	quality	NOUN
easat-9711	108	25	of	of	ADP
easat-9711	108	26	the	the	DET
easat-9711	108	27	resulting	result	VERB
easat-9711	108	28	profit	profit	NOUN
easat-9711	108	29	becomes	become	VERB
easat-9711	108	30	more	more	ADV
easat-9711	108	31	reliable	reliable	ADJ
easat-9711	108	32	[	[	X
easat-9711	108	33	14	14	NUM
easat-9711	108	34	]	]	PUNCT
easat-9711	108	35	.	.	PUNCT
easat-9711	109	1	occurring	occur	VERB
easat-9711	109	2	profits	profit	NOUN
easat-9711	109	3	indicate	indicate	VERB
easat-9711	109	4	that	that	SCONJ
easat-9711	109	5	the	the	DET
easat-9711	109	6	company	company	NOUN
easat-9711	109	7	can	can	AUX
easat-9711	109	8	maintain	maintain	VERB
easat-9711	109	9	its	its	PRON
easat-9711	109	10	performance	performance	NOUN
easat-9711	109	11	consistently	consistently	ADV
easat-9711	109	12	.	.	PUNCT
easat-9711	110	1	therefore	therefore	ADV
easat-9711	110	2	,	,	PUNCT
easat-9711	110	3	practitioners	practitioner	NOUN
easat-9711	110	4	generally	generally	ADV
easat-9711	110	5	assess	assess	VERB
easat-9711	110	6	the	the	DET
easat-9711	110	7	quality	quality	NOUN
easat-9711	110	8	of	of	ADP
easat-9711	110	9	earnings	earning	NOUN
easat-9711	110	10	from	from	ADP
easat-9711	110	11	how	how	SCONJ
easat-9711	110	12	stable	stable	ADJ
easat-9711	110	13	and	and	CCONJ
easat-9711	110	14	reliable	reliable	ADJ
easat-9711	110	15	the	the	DET
easat-9711	110	16	earnings	earning	NOUN
easat-9711	110	17	are	be	AUX
easat-9711	110	18	in	in	ADP
easat-9711	110	19	reflecting	reflect	VERB
easat-9711	110	20	the	the	DET
easat-9711	110	21	company	company	NOUN
easat-9711	110	22	's	's	PART
easat-9711	110	23	financial	financial	ADJ
easat-9711	110	24	condition	condition	NOUN
easat-9711	110	25	in	in	ADP
easat-9711	110	26	the	the	DET
easat-9711	110	27	future	future	NOUN
easat-9711	111	1	[	[	X
easat-9711	111	2	25	25	NUM
easat-9711	111	3	]	]	PUNCT
easat-9711	111	4	.	.	PUNCT
easat-9711	112	1	previous	previous	ADJ
easat-9711	112	2	research	research	NOUN
easat-9711	112	3	has	have	AUX
easat-9711	112	4	shown	show	VERB
easat-9711	112	5	that	that	SCONJ
easat-9711	112	6	implementing	implement	VERB
easat-9711	112	7	blockchain	blockchain	PROPN
easat-9711	112	8	technology	technology	PROPN
easat-9711	112	9	suppresses	suppress	VERB
easat-9711	112	10	real	real	ADJ
easat-9711	112	11	earnings	earning	NOUN
easat-9711	112	12	management	management	NOUN
easat-9711	112	13	practices	practice	NOUN
easat-9711	112	14	in	in	ADP
easat-9711	112	15	publicly	publicly	ADV
easat-9711	112	16	listed	list	VERB
easat-9711	112	17	chinese	chinese	ADJ
easat-9711	112	18	companies	company	NOUN
easat-9711	112	19	.	.	PUNCT
easat-9711	113	1	this	this	DET
easat-9711	113	2	effect	effect	NOUN
easat-9711	113	3	is	be	AUX
easat-9711	113	4	stronger	strong	ADJ
easat-9711	113	5	when	when	SCONJ
easat-9711	113	6	institutional	institutional	ADJ
easat-9711	113	7	investors	investor	NOUN
easat-9711	113	8	and	and	CCONJ
easat-9711	113	9	independent	independent	ADJ
easat-9711	113	10	directors	director	NOUN
easat-9711	113	11	are	be	AUX
easat-9711	113	12	involved	involve	VERB
easat-9711	113	13	in	in	ADP
easat-9711	113	14	corporate	corporate	ADJ
easat-9711	113	15	supervision	supervision	NOUN
easat-9711	113	16	.	.	PUNCT
easat-9711	114	1	the	the	DET
easat-9711	114	2	reduction	reduction	NOUN
easat-9711	114	3	in	in	ADP
easat-9711	114	4	earnings	earning	NOUN
easat-9711	114	5	manipulation	manipulation	NOUN
easat-9711	114	6	is	be	AUX
easat-9711	114	7	more	more	ADV
easat-9711	114	8	pronounced	pronounce	VERB
easat-9711	114	9	in	in	ADP
easat-9711	114	10	non	non	ADJ
easat-9711	114	11	-	-	ADJ
easat-9711	114	12	state	state	NOUN
easat-9711	114	13	-	-	PUNCT
easat-9711	114	14	owned	own	VERB
easat-9711	114	15	companies	company	NOUN
easat-9711	114	16	,	,	PUNCT
easat-9711	114	17	companies	company	NOUN
easat-9711	114	18	in	in	ADP
easat-9711	114	19	cities	city	NOUN
easat-9711	114	20	with	with	ADP
easat-9711	114	21	advanced	advanced	ADJ
easat-9711	114	22	internet	internet	NOUN
easat-9711	114	23	infrastructure	infrastructure	NOUN
easat-9711	114	24	,	,	PUNCT
easat-9711	114	25	and	and	CCONJ
easat-9711	114	26	companies	company	NOUN
easat-9711	114	27	undergoing	undergo	VERB
easat-9711	114	28	digital	digital	ADJ
easat-9711	114	29	transformation	transformation	NOUN
easat-9711	114	30	.	.	PUNCT
easat-9711	115	1	these	these	DET
easat-9711	115	2	mixed	mixed	ADJ
easat-9711	115	3	findings	finding	NOUN
easat-9711	115	4	suggest	suggest	VERB
easat-9711	115	5	that	that	SCONJ
easat-9711	115	6	blockchain	blockchain	PROPN
easat-9711	115	7	's	's	PART
easat-9711	115	8	effect	effect	NOUN
easat-9711	115	9	on	on	ADP
easat-9711	115	10	earnings	earning	NOUN
easat-9711	115	11	quality	quality	NOUN
easat-9711	115	12	depends	depend	VERB
easat-9711	115	13	heavily	heavily	ADV
easat-9711	115	14	on	on	ADP
easat-9711	115	15	each	each	DET
easat-9711	115	16	company	company	NOUN
easat-9711	115	17	's	's	PART
easat-9711	115	18	situation	situation	NOUN
easat-9711	115	19	and	and	CCONJ
easat-9711	115	20	conditions	condition	NOUN
easat-9711	115	21	[	[	X
easat-9711	115	22	26	26	NUM
easat-9711	115	23	]	]	PUNCT
easat-9711	115	24	.	.	PUNCT
easat-9711	116	1	implementing	implement	VERB
easat-9711	116	2	blockchain	blockchain	PROPN
easat-9711	116	3	in	in	ADP
easat-9711	116	4	accounting	accounting	NOUN
easat-9711	116	5	systems	system	NOUN
easat-9711	116	6	helps	help	VERB
easat-9711	116	7	improve	improve	VERB
easat-9711	116	8	the	the	DET
easat-9711	116	9	quality	quality	NOUN
easat-9711	116	10	of	of	ADP
easat-9711	116	11	financial	financial	ADJ
easat-9711	116	12	reports	report	NOUN
easat-9711	116	13	by	by	ADP
easat-9711	116	14	making	make	VERB
easat-9711	116	15	data	datum	NOUN
easat-9711	116	16	more	more	ADV
easat-9711	116	17	transparent	transparent	ADJ
easat-9711	116	18	,	,	PUNCT
easat-9711	116	19	difficult	difficult	ADJ
easat-9711	116	20	to	to	PART
easat-9711	116	21	manipulate	manipulate	VERB
easat-9711	116	22	,	,	PUNCT
easat-9711	116	23	and	and	CCONJ
easat-9711	116	24	available	available	ADJ
easat-9711	116	25	in	in	ADP
easat-9711	116	26	real	real	ADJ
easat-9711	116	27	-	-	PUNCT
easat-9711	116	28	time	time	NOUN
easat-9711	116	29	[	[	X
easat-9711	116	30	27	27	NUM
easat-9711	116	31	]	]	PUNCT
easat-9711	116	32	.	.	PUNCT
easat-9711	117	1	according	accord	VERB
easat-9711	117	2	to	to	ADP
easat-9711	117	3	marselita	marselita	NOUN
easat-9711	117	4	[	[	X
easat-9711	117	5	27	27	NUM
easat-9711	117	6	]	]	PUNCT
easat-9711	117	7	this	this	DET
easat-9711	117	8	technology	technology	NOUN
easat-9711	117	9	can	can	AUX
easat-9711	117	10	also	also	ADV
easat-9711	117	11	reduce	reduce	VERB
easat-9711	117	12	recording	recording	NOUN
easat-9711	117	13	errors	error	NOUN
easat-9711	117	14	and	and	CCONJ
easat-9711	117	15	increase	increase	VERB
easat-9711	117	16	accountability	accountability	NOUN
easat-9711	117	17	.	.	PUNCT
easat-9711	118	1	blockchain	blockchain	PROPN
easat-9711	118	2	technology	technology	PROPN
easat-9711	118	3	can	can	AUX
easat-9711	118	4	reduce	reduce	VERB
easat-9711	118	5	conflicts	conflict	NOUN
easat-9711	118	6	of	of	ADP
easat-9711	118	7	interest	interest	NOUN
easat-9711	118	8	between	between	ADP
easat-9711	118	9	principals	principal	NOUN
easat-9711	118	10	and	and	CCONJ
easat-9711	118	11	agents	agent	NOUN
easat-9711	118	12	because	because	SCONJ
easat-9711	118	13	it	it	PRON
easat-9711	118	14	limits	limit	VERB
easat-9711	118	15	the	the	DET
easat-9711	118	16	ability	ability	NOUN
easat-9711	118	17	of	of	ADP
easat-9711	118	18	agents	agent	NOUN
easat-9711	118	19	to	to	PART
easat-9711	118	20	present	present	VERB
easat-9711	118	21	misleading	mislead	VERB
easat-9711	118	22	financial	financial	ADJ
easat-9711	118	23	information	information	NOUN
easat-9711	118	24	.	.	PUNCT
easat-9711	119	1	using	use	VERB
easat-9711	119	2	blockchain	blockchain	PROPN
easat-9711	119	3	to	to	PART
easat-9711	119	4	improve	improve	VERB
easat-9711	119	5	earnings	earning	NOUN
easat-9711	119	6	quality	quality	NOUN
easat-9711	119	7	reflects	reflect	VERB
easat-9711	119	8	an	an	DET
easat-9711	119	9	organization	organization	NOUN
easat-9711	119	10	's	's	PART
easat-9711	119	11	response	response	NOUN
easat-9711	119	12	to	to	ADP
easat-9711	119	13	institutional	institutional	ADJ
easat-9711	119	14	pressures	pressure	NOUN
easat-9711	119	15	,	,	PUNCT
easat-9711	119	16	including	include	VERB
easat-9711	119	17	normative	normative	ADJ
easat-9711	119	18	and	and	CCONJ
easat-9711	119	19	regulatory	regulatory	ADJ
easat-9711	119	20	practices	practice	NOUN
easat-9711	119	21	that	that	PRON
easat-9711	119	22	are	be	AUX
easat-9711	119	23	widely	widely	ADV
easat-9711	119	24	accepted	accept	VERB
easat-9711	119	25	,	,	PUNCT
easat-9711	119	26	to	to	PART
easat-9711	119	27	maintain	maintain	VERB
easat-9711	119	28	legitimacy	legitimacy	NOUN
easat-9711	119	29	and	and	CCONJ
easat-9711	119	30	increase	increase	VERB
easat-9711	119	31	stakeholder	stakeholder	NOUN
easat-9711	119	32	trust	trust	NOUN
easat-9711	119	33	.	.	PUNCT
easat-9711	120	1	thus	thus	ADV
easat-9711	120	2	,	,	PUNCT
easat-9711	120	3	the	the	DET
easat-9711	120	4	hypothesis	hypothesis	NOUN
easat-9711	120	5	of	of	ADP
easat-9711	120	6	this	this	DET
easat-9711	120	7	study	study	NOUN
easat-9711	120	8	is	be	AUX
easat-9711	120	9	as	as	SCONJ
easat-9711	120	10	follows	follow	VERB
easat-9711	120	11	:	:	PUNCT
easat-9711	120	12	1831	1831	NUM
easat-9711	120	13	edelweiss	edelweiss	PROPN
easat-9711	120	14	applied	apply	VERB
easat-9711	120	15	science	science	NOUN
easat-9711	120	16	and	and	CCONJ
easat-9711	120	17	technology	technology	NOUN
easat-9711	120	18	issn	issn	PROPN
easat-9711	120	19	:	:	PUNCT
easat-9711	120	20	2576	2576	NUM
easat-9711	120	21	-	-	SYM
easat-9711	120	22	8484	8484	NUM
easat-9711	120	23	vol	vol	NOUN
easat-9711	120	24	.	.	PROPN
easat-9711	121	1	9	9	NUM
easat-9711	121	2	,	,	PUNCT
easat-9711	121	3	no	no	INTJ
easat-9711	121	4	.	.	NOUN
easat-9711	121	5	8	8	NUM
easat-9711	121	6	:	:	SYM
easat-9711	121	7	1827	1827	NUM
easat-9711	121	8	-	-	SYM
easat-9711	121	9	1841	1841	NUM
easat-9711	121	10	,	,	PUNCT
easat-9711	121	11	2025	2025	NUM
easat-9711	121	12	doi	doi	NOUN
easat-9711	121	13	:	:	PUNCT
easat-9711	121	14	10.55214/2576	10.55214/2576	NUM
easat-9711	121	15	-	-	NOUN
easat-9711	121	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	121	17	©	©	PROPN
easat-9711	121	18	2025	2025	NUM
easat-9711	121	19	by	by	ADP
easat-9711	121	20	the	the	DET
easat-9711	121	21	authors	author	NOUN
easat-9711	121	22	;	;	PUNCT
easat-9711	122	1	licensee	licensee	PROPN
easat-9711	122	2	learning	learn	VERB
easat-9711	122	3	gate	gate	NOUN
easat-9711	122	4	h3	h3	NOUN
easat-9711	122	5	:	:	PUNCT
easat-9711	122	6	blockchain	blockchain	PROPN
easat-9711	122	7	adoption	adoption	NOUN
easat-9711	122	8	has	have	VERB
easat-9711	122	9	a	a	DET
easat-9711	122	10	positive	positive	ADJ
easat-9711	122	11	effect	effect	NOUN
easat-9711	122	12	on	on	ADP
easat-9711	122	13	earnings	earning	NOUN
easat-9711	122	14	quality	quality	NOUN
easat-9711	122	15	.	.	PUNCT
easat-9711	123	1	from	from	ADP
easat-9711	123	2	the	the	DET
easat-9711	123	3	hypothesis	hypothesis	NOUN
easat-9711	123	4	above	above	ADV
easat-9711	123	5	,	,	PUNCT
easat-9711	123	6	the	the	DET
easat-9711	123	7	research	research	NOUN
easat-9711	123	8	framework	framework	NOUN
easat-9711	123	9	can	can	AUX
easat-9711	123	10	be	be	AUX
easat-9711	123	11	illustrated	illustrate	VERB
easat-9711	123	12	as	as	ADP
easat-9711	123	13	figure	figure	NOUN
easat-9711	123	14	1	1	NUM
easat-9711	123	15	below	below	ADV
easat-9711	123	16	.	.	PUNCT
easat-9711	124	1	audit	audit	NOUN
easat-9711	124	2	quality	quality	NOUN
easat-9711	124	3	(	(	PUNCT
easat-9711	124	4	y1	y1	NOUN
easat-9711	124	5	)	)	PUNCT
easat-9711	124	6	audit	audit	NOUN
easat-9711	124	7	timeline	timeline	NOUN
easat-9711	124	8	(	(	PUNCT
easat-9711	124	9	y2	y2	NOUN
easat-9711	124	10	)	)	PUNCT
easat-9711	124	11	earnings	earning	NOUN
easat-9711	124	12	quality	quality	NOUN
easat-9711	124	13	(	(	PUNCT
easat-9711	124	14	y3	y3	NOUN
easat-9711	124	15	)	)	PUNCT
easat-9711	124	16	blockchain	blockchain	NOUN
easat-9711	124	17	adoption	adoption	NOUN
easat-9711	124	18	(	(	PUNCT
easat-9711	124	19	x	x	X
easat-9711	124	20	)	)	PUNCT
easat-9711	124	21	h1	h1	PROPN
easat-9711	124	22	h2	h2	PROPN
easat-9711	124	23	h2	h2	PROPN
easat-9711	124	24	figure	figure	NOUN
easat-9711	124	25	1	1	NUM
easat-9711	124	26	.	.	PUNCT
easat-9711	124	27	research	research	NOUN
easat-9711	124	28	framework	framework	NOUN
easat-9711	124	29	.	.	PUNCT
easat-9711	125	1	3	3	X
easat-9711	125	2	.	.	X
easat-9711	125	3	research	research	NOUN
easat-9711	125	4	method	method	NOUN
easat-9711	125	5	this	this	DET
easat-9711	125	6	study	study	NOUN
easat-9711	125	7	uses	use	VERB
easat-9711	125	8	a	a	DET
easat-9711	125	9	mixed	mixed	ADJ
easat-9711	125	10	-	-	PUNCT
easat-9711	125	11	methods	method	NOUN
easat-9711	125	12	approach	approach	NOUN
easat-9711	125	13	,	,	PUNCT
easat-9711	125	14	employing	employ	VERB
easat-9711	125	15	quantitative	quantitative	ADJ
easat-9711	125	16	and	and	CCONJ
easat-9711	125	17	qualitative	qualitative	ADJ
easat-9711	125	18	methods	method	NOUN
easat-9711	125	19	and	and	CCONJ
easat-9711	125	20	comparative	comparative	ADJ
easat-9711	125	21	analysis	analysis	NOUN
easat-9711	125	22	to	to	PART
easat-9711	125	23	evaluate	evaluate	VERB
easat-9711	125	24	the	the	DET
easat-9711	125	25	impact	impact	NOUN
easat-9711	125	26	of	of	ADP
easat-9711	125	27	implementing	implement	VERB
easat-9711	125	28	blockchain	blockchain	PROPN
easat-9711	125	29	technology	technology	NOUN
easat-9711	125	30	in	in	ADP
easat-9711	125	31	financial	financial	ADJ
easat-9711	125	32	auditing	auditing	NOUN
easat-9711	125	33	on	on	ADP
easat-9711	125	34	audit	audit	NOUN
easat-9711	125	35	quality	quality	NOUN
easat-9711	125	36	and	and	CCONJ
easat-9711	125	37	turnaround	turnaround	NOUN
easat-9711	125	38	time	time	NOUN
easat-9711	125	39	,	,	PUNCT
easat-9711	125	40	as	as	ADV
easat-9711	125	41	well	well	ADV
easat-9711	125	42	as	as	ADP
easat-9711	125	43	earnings	earning	NOUN
easat-9711	125	44	quality	quality	NOUN
easat-9711	125	45	on	on	ADP
easat-9711	125	46	financial	financial	ADJ
easat-9711	125	47	statements	statement	NOUN
easat-9711	125	48	.	.	PUNCT
easat-9711	126	1	comparative	comparative	ADJ
easat-9711	126	2	analysis	analysis	NOUN
easat-9711	126	3	includes	include	VERB
easat-9711	126	4	both	both	CCONJ
easat-9711	126	5	quantitative	quantitative	ADJ
easat-9711	126	6	and	and	CCONJ
easat-9711	126	7	qualitative	qualitative	ADJ
easat-9711	126	8	comparison	comparison	NOUN
easat-9711	126	9	methods	method	NOUN
easat-9711	126	10	and	and	CCONJ
easat-9711	126	11	is	be	AUX
easat-9711	126	12	often	often	ADV
easat-9711	126	13	used	use	VERB
easat-9711	126	14	to	to	PART
easat-9711	126	15	identify	identify	VERB
easat-9711	126	16	differences	difference	NOUN
easat-9711	126	17	and	and	CCONJ
easat-9711	126	18	similarities	similarity	NOUN
easat-9711	126	19	between	between	ADP
easat-9711	126	20	objects	object	NOUN
easat-9711	126	21	of	of	ADP
easat-9711	126	22	study	study	NOUN
easat-9711	126	23	[	[	X
easat-9711	126	24	28	28	NUM
easat-9711	126	25	]	]	PUNCT
easat-9711	126	26	.	.	PUNCT
easat-9711	127	1	furthermore	furthermore	ADV
easat-9711	127	2	,	,	PUNCT
easat-9711	127	3	comparative	comparative	ADJ
easat-9711	127	4	studies	study	NOUN
easat-9711	127	5	aim	aim	VERB
easat-9711	127	6	to	to	PART
easat-9711	127	7	understand	understand	VERB
easat-9711	127	8	a	a	DET
easat-9711	127	9	phenomenon	phenomenon	NOUN
easat-9711	127	10	by	by	ADP
easat-9711	127	11	unifying	unify	VERB
easat-9711	127	12	and	and	CCONJ
easat-9711	127	13	comparing	compare	VERB
easat-9711	127	14	key	key	ADJ
easat-9711	127	15	elements	element	NOUN
easat-9711	127	16	,	,	PUNCT
easat-9711	127	17	resulting	result	VERB
easat-9711	127	18	in	in	ADP
easat-9711	127	19	a	a	DET
easat-9711	127	20	deeper	deep	ADJ
easat-9711	127	21	understanding	understanding	NOUN
easat-9711	127	22	of	of	ADP
easat-9711	127	23	the	the	DET
easat-9711	127	24	relationships	relationship	NOUN
easat-9711	127	25	that	that	PRON
easat-9711	127	26	exist	exist	VERB
easat-9711	127	27	[	[	X
easat-9711	127	28	29	29	NUM
easat-9711	127	29	]	]	PUNCT
easat-9711	127	30	.	.	PUNCT
easat-9711	128	1	the	the	DET
easat-9711	128	2	quantitative	quantitative	ADJ
easat-9711	128	3	approach	approach	NOUN
easat-9711	128	4	was	be	AUX
easat-9711	128	5	selected	select	VERB
easat-9711	128	6	to	to	PART
easat-9711	128	7	obtain	obtain	VERB
easat-9711	128	8	objective	objective	ADJ
easat-9711	128	9	measurements	measurement	NOUN
easat-9711	128	10	of	of	ADP
easat-9711	128	11	the	the	DET
easat-9711	128	12	variables	variable	NOUN
easat-9711	128	13	under	under	ADP
easat-9711	128	14	study	study	NOUN
easat-9711	128	15	and	and	CCONJ
easat-9711	128	16	to	to	PART
easat-9711	128	17	compare	compare	VERB
easat-9711	128	18	significant	significant	ADJ
easat-9711	128	19	differences	difference	NOUN
easat-9711	128	20	between	between	ADP
easat-9711	128	21	companies	company	NOUN
easat-9711	128	22	that	that	PRON
easat-9711	128	23	have	have	AUX
easat-9711	128	24	adopted	adopt	VERB
easat-9711	128	25	blockchain	blockchain	PROPN
easat-9711	128	26	technology	technology	NOUN
easat-9711	128	27	and	and	CCONJ
easat-9711	128	28	those	those	PRON
easat-9711	128	29	that	that	PRON
easat-9711	128	30	have	have	VERB
easat-9711	128	31	not	not	PART
easat-9711	128	32	.	.	PUNCT
easat-9711	129	1	a	a	DET
easat-9711	129	2	qualitative	qualitative	ADJ
easat-9711	129	3	approach	approach	NOUN
easat-9711	129	4	was	be	AUX
easat-9711	129	5	also	also	ADV
easat-9711	129	6	used	use	VERB
easat-9711	129	7	to	to	PART
easat-9711	129	8	gain	gain	VERB
easat-9711	129	9	deeper	deep	ADJ
easat-9711	129	10	insights	insight	NOUN
easat-9711	129	11	into	into	ADP
easat-9711	129	12	data	datum	NOUN
easat-9711	129	13	transparency	transparency	NOUN
easat-9711	129	14	and	and	CCONJ
easat-9711	129	15	the	the	DET
easat-9711	129	16	challenges	challenge	NOUN
easat-9711	129	17	associated	associate	VERB
easat-9711	129	18	with	with	ADP
easat-9711	129	19	implementing	implement	VERB
easat-9711	129	20	blockchain	blockchain	NOUN
easat-9711	129	21	in	in	ADP
easat-9711	129	22	the	the	DET
easat-9711	129	23	financial	financial	ADJ
easat-9711	129	24	audit	audit	NOUN
easat-9711	129	25	process	process	NOUN
easat-9711	129	26	.	.	PUNCT
easat-9711	130	1	the	the	DET
easat-9711	130	2	combination	combination	NOUN
easat-9711	130	3	of	of	ADP
easat-9711	130	4	these	these	DET
easat-9711	130	5	two	two	NUM
easat-9711	130	6	approaches	approach	NOUN
easat-9711	130	7	is	be	AUX
easat-9711	130	8	expected	expect	VERB
easat-9711	130	9	to	to	PART
easat-9711	130	10	result	result	VERB
easat-9711	130	11	in	in	ADP
easat-9711	130	12	a	a	DET
easat-9711	130	13	more	more	ADV
easat-9711	130	14	comprehensive	comprehensive	ADJ
easat-9711	130	15	and	and	CCONJ
easat-9711	130	16	balanced	balanced	ADJ
easat-9711	130	17	representation	representation	NOUN
easat-9711	130	18	,	,	PUNCT
easat-9711	130	19	both	both	CCONJ
easat-9711	130	20	in	in	ADP
easat-9711	130	21	terms	term	NOUN
easat-9711	130	22	of	of	ADP
easat-9711	130	23	numerical	numerical	ADJ
easat-9711	130	24	and	and	CCONJ
easat-9711	130	25	narrative	narrative	NOUN
easat-9711	130	26	data	datum	NOUN
easat-9711	130	27	.	.	PUNCT
easat-9711	131	1	this	this	DET
easat-9711	131	2	study	study	NOUN
easat-9711	131	3	focuses	focus	VERB
easat-9711	131	4	on	on	ADP
easat-9711	131	5	the	the	DET
easat-9711	131	6	top	top	ADJ
easat-9711	131	7	100	100	NUM
easat-9711	131	8	public	public	ADJ
easat-9711	131	9	companies	company	NOUN
easat-9711	131	10	around	around	ADP
easat-9711	131	11	the	the	DET
easat-9711	131	12	world	world	NOUN
easat-9711	131	13	that	that	PRON
easat-9711	131	14	had	have	VERB
easat-9711	131	15	public	public	ADJ
easat-9711	131	16	financial	financial	ADJ
easat-9711	131	17	audit	audit	NOUN
easat-9711	131	18	reports	report	NOUN
easat-9711	131	19	in	in	ADP
easat-9711	131	20	2021	2021	NUM
easat-9711	131	21	.	.	PUNCT
easat-9711	132	1	given	give	VERB
easat-9711	132	2	its	its	PRON
easat-9711	132	3	global	global	ADJ
easat-9711	132	4	scope	scope	NOUN
easat-9711	132	5	,	,	PUNCT
easat-9711	132	6	the	the	DET
easat-9711	132	7	study	study	NOUN
easat-9711	132	8	aims	aim	VERB
easat-9711	132	9	to	to	PART
easat-9711	132	10	provide	provide	VERB
easat-9711	132	11	a	a	DET
easat-9711	132	12	broader	broad	ADJ
easat-9711	132	13	understanding	understanding	NOUN
easat-9711	132	14	of	of	ADP
easat-9711	132	15	blockchain	blockchain	PROPN
easat-9711	132	16	technology	technology	PROPN
easat-9711	132	17	's	's	PART
easat-9711	132	18	application	application	NOUN
easat-9711	132	19	in	in	ADP
easat-9711	132	20	financial	financial	ADJ
easat-9711	132	21	auditing	auditing	NOUN
easat-9711	132	22	.	.	PUNCT
easat-9711	133	1	the	the	DET
easat-9711	133	2	study	study	NOUN
easat-9711	133	3	uses	use	VERB
easat-9711	133	4	a	a	DET
easat-9711	133	5	non	non	ADJ
easat-9711	133	6	-	-	ADJ
easat-9711	133	7	probability	probability	ADJ
easat-9711	133	8	sampling	sampling	NOUN
easat-9711	133	9	method	method	NOUN
easat-9711	133	10	with	with	ADP
easat-9711	133	11	a	a	DET
easat-9711	133	12	purposive	purposive	ADJ
easat-9711	133	13	sampling	sampling	NOUN
easat-9711	133	14	technique	technique	NOUN
easat-9711	133	15	,	,	PUNCT
easat-9711	133	16	which	which	PRON
easat-9711	133	17	involves	involve	VERB
easat-9711	133	18	selecting	select	VERB
easat-9711	133	19	a	a	DET
easat-9711	133	20	sample	sample	NOUN
easat-9711	133	21	based	base	VERB
easat-9711	133	22	on	on	ADP
easat-9711	133	23	specific	specific	ADJ
easat-9711	133	24	criteria	criterion	NOUN
easat-9711	133	25	according	accord	VERB
easat-9711	133	26	to	to	ADP
easat-9711	133	27	the	the	DET
easat-9711	133	28	research	research	NOUN
easat-9711	133	29	objectives	objective	NOUN
easat-9711	133	30	[	[	X
easat-9711	133	31	30	30	NUM
easat-9711	133	32	]	]	PUNCT
easat-9711	133	33	.	.	PUNCT
easat-9711	134	1	this	this	DET
easat-9711	134	2	technique	technique	NOUN
easat-9711	134	3	was	be	AUX
easat-9711	134	4	chosen	choose	VERB
easat-9711	134	5	to	to	PART
easat-9711	134	6	select	select	VERB
easat-9711	134	7	companies	company	NOUN
easat-9711	134	8	that	that	PRON
easat-9711	134	9	have	have	AUX
easat-9711	134	10	not	not	PART
easat-9711	134	11	adopted	adopt	VERB
easat-9711	134	12	blockchain	blockchain	NOUN
easat-9711	134	13	;	;	PUNCT
easat-9711	134	14	therefore	therefore	ADV
easat-9711	134	15	,	,	PUNCT
easat-9711	134	16	the	the	DET
easat-9711	134	17	sample	sample	NOUN
easat-9711	134	18	must	must	AUX
easat-9711	134	19	be	be	AUX
easat-9711	134	20	selected	select	VERB
easat-9711	134	21	based	base	VERB
easat-9711	134	22	on	on	ADP
easat-9711	134	23	available	available	ADJ
easat-9711	134	24	information	information	NOUN
easat-9711	134	25	,	,	PUNCT
easat-9711	134	26	such	such	ADJ
easat-9711	134	27	as	as	ADP
easat-9711	134	28	annual	annual	ADJ
easat-9711	134	29	reports	report	NOUN
easat-9711	134	30	,	,	PUNCT
easat-9711	134	31	official	official	ADJ
easat-9711	134	32	company	company	NOUN
easat-9711	134	33	publications	publication	NOUN
easat-9711	134	34	,	,	PUNCT
easat-9711	134	35	and	and	CCONJ
easat-9711	134	36	related	relate	VERB
easat-9711	134	37	financial	financial	ADJ
easat-9711	134	38	articles	article	NOUN
easat-9711	134	39	.	.	PUNCT
easat-9711	135	1	we	we	PRON
easat-9711	135	2	utilized	utilize	VERB
easat-9711	135	3	data	datum	NOUN
easat-9711	135	4	from	from	ADP
easat-9711	135	5	blockdata	blockdata	PROPN
easat-9711	135	6	research	research	NOUN
easat-9711	135	7	in	in	ADP
easat-9711	135	8	2021	2021	NUM
easat-9711	135	9	,	,	PUNCT
easat-9711	135	10	consisting	consist	VERB
easat-9711	135	11	of	of	ADP
easat-9711	135	12	81	81	NUM
easat-9711	135	13	companies	company	NOUN
easat-9711	135	14	from	from	ADP
easat-9711	135	15	the	the	DET
easat-9711	135	16	top	top	ADJ
easat-9711	135	17	100	100	NUM
easat-9711	135	18	public	public	ADJ
easat-9711	135	19	companies	company	NOUN
easat-9711	135	20	that	that	PRON
easat-9711	135	21	have	have	AUX
easat-9711	135	22	adopted	adopt	VERB
easat-9711	135	23	blockchain	blockchain	PROPN
easat-9711	135	24	technology	technology	NOUN
easat-9711	135	25	[	[	X
easat-9711	135	26	31	31	NUM
easat-9711	135	27	]	]	PUNCT
easat-9711	135	28	.	.	PUNCT
easat-9711	136	1	this	this	DET
easat-9711	136	2	study	study	NOUN
easat-9711	136	3	conducts	conduct	VERB
easat-9711	136	4	a	a	DET
easat-9711	136	5	comparative	comparative	ADJ
easat-9711	136	6	analysis	analysis	NOUN
easat-9711	136	7	of	of	ADP
easat-9711	136	8	company	company	NOUN
easat-9711	136	9	performance	performance	NOUN
easat-9711	136	10	over	over	ADP
easat-9711	136	11	an	an	DET
easat-9711	136	12	eight	eight	NUM
easat-9711	136	13	-	-	PUNCT
easat-9711	136	14	year	year	NOUN
easat-9711	136	15	timeframe	timeframe	NOUN
easat-9711	136	16	,	,	PUNCT
easat-9711	136	17	segmented	segment	VERB
easat-9711	136	18	into	into	ADP
easat-9711	136	19	two	two	NUM
easat-9711	136	20	distinct	distinct	ADJ
easat-9711	136	21	periods	period	NOUN
easat-9711	136	22	:	:	PUNCT
easat-9711	136	23	the	the	DET
easat-9711	136	24	four	four	NUM
easat-9711	136	25	years	year	NOUN
easat-9711	136	26	preceding	precede	VERB
easat-9711	136	27	and	and	CCONJ
easat-9711	136	28	the	the	DET
easat-9711	136	29	four	four	NUM
easat-9711	136	30	years	year	NOUN
easat-9711	136	31	following	follow	VERB
easat-9711	136	32	the	the	DET
easat-9711	136	33	adoption	adoption	NOUN
easat-9711	136	34	of	of	ADP
easat-9711	136	35	blockchain	blockchain	PROPN
easat-9711	136	36	technology	technology	PROPN
easat-9711	136	37	.	.	PUNCT
easat-9711	137	1	this	this	DET
easat-9711	137	2	approach	approach	NOUN
easat-9711	137	3	allows	allow	VERB
easat-9711	137	4	us	we	PRON
easat-9711	137	5	to	to	PART
easat-9711	137	6	assess	assess	VERB
easat-9711	137	7	the	the	DET
easat-9711	137	8	immediate	immediate	ADJ
easat-9711	137	9	impact	impact	NOUN
easat-9711	137	10	of	of	ADP
easat-9711	137	11	blockchain	blockchain	PROPN
easat-9711	137	12	adoption	adoption	NOUN
easat-9711	137	13	on	on	ADP
easat-9711	137	14	areas	area	NOUN
easat-9711	137	15	such	such	ADJ
easat-9711	137	16	as	as	ADP
easat-9711	137	17	audit	audit	NOUN
easat-9711	137	18	quality	quality	NOUN
easat-9711	137	19	,	,	PUNCT
easat-9711	137	20	audit	audit	NOUN
easat-9711	137	21	timeline	timeline	NOUN
easat-9711	137	22	,	,	PUNCT
easat-9711	137	23	and	and	CCONJ
easat-9711	137	24	earnings	earning	NOUN
easat-9711	137	25	quality	quality	NOUN
easat-9711	137	26	.	.	PUNCT
easat-9711	138	1	1832	1832	NUM
easat-9711	138	2	edelweiss	edelweiss	PROPN
easat-9711	138	3	applied	apply	VERB
easat-9711	138	4	science	science	NOUN
easat-9711	138	5	and	and	CCONJ
easat-9711	138	6	technology	technology	NOUN
easat-9711	138	7	issn	issn	PROPN
easat-9711	138	8	:	:	PUNCT
easat-9711	138	9	2576	2576	NUM
easat-9711	138	10	-	-	SYM
easat-9711	138	11	8484	8484	NUM
easat-9711	138	12	vol	vol	NOUN
easat-9711	138	13	.	.	PROPN
easat-9711	139	1	9	9	NUM
easat-9711	139	2	,	,	PUNCT
easat-9711	139	3	no	no	INTJ
easat-9711	139	4	.	.	NOUN
easat-9711	139	5	8	8	NUM
easat-9711	139	6	:	:	SYM
easat-9711	139	7	1827	1827	NUM
easat-9711	139	8	-	-	SYM
easat-9711	139	9	1841	1841	NUM
easat-9711	139	10	,	,	PUNCT
easat-9711	139	11	2025	2025	NUM
easat-9711	139	12	doi	doi	NOUN
easat-9711	139	13	:	:	PUNCT
easat-9711	139	14	10.55214/2576	10.55214/2576	NUM
easat-9711	139	15	-	-	NOUN
easat-9711	139	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	139	17	©	©	PROPN
easat-9711	139	18	2025	2025	NUM
easat-9711	139	19	by	by	ADP
easat-9711	139	20	the	the	DET
easat-9711	139	21	authors	author	NOUN
easat-9711	139	22	;	;	PUNCT
easat-9711	139	23	licensee	licensee	PROPN
easat-9711	139	24	learning	learn	VERB
easat-9711	139	25	gate	gate	NOUN
easat-9711	139	26	table	table	NOUN
easat-9711	139	27	1	1	NUM
easat-9711	139	28	.	.	PUNCT
easat-9711	140	1	blockchain	blockchain	PROPN
easat-9711	140	2	adoption	adoption	PROPN
easat-9711	140	3	years	year	NOUN
easat-9711	140	4	of	of	ADP
easat-9711	140	5	top	top	ADJ
easat-9711	140	6	public	public	ADJ
easat-9711	140	7	companies	company	NOUN
easat-9711	140	8	worldwide	worldwide	ADV
easat-9711	140	9	(	(	PUNCT
easat-9711	140	10	blockdata	blockdata	NOUN
easat-9711	140	11	research	research	NOUN
easat-9711	140	12	)	)	PUNCT
easat-9711	140	13	.	.	PUNCT
easat-9711	141	1	company	company	NOUN
easat-9711	141	2	blockchain	blockchain	PROPN
easat-9711	141	3	adoption	adoption	PROPN
easat-9711	141	4	years	year	NOUN
easat-9711	141	5	paypal	paypal	PROPN
easat-9711	141	6	holdings	holdings	PROPN
easat-9711	141	7	inc	inc	PROPN
easat-9711	141	8	2014	2014	NUM
easat-9711	141	9	walt	walt	PROPN
easat-9711	141	10	disney	disney	PROPN
easat-9711	141	11	co	co	PROPN
easat-9711	141	12	2014	2014	PROPN
easat-9711	141	13	goldman	goldman	PROPN
easat-9711	141	14	sachs	sachs	PROPN
easat-9711	141	15	group	group	PROPN
easat-9711	141	16	inc	inc	PROPN
easat-9711	141	17	2015	2015	PROPN
easat-9711	141	18	intel	intel	PROPN
easat-9711	141	19	corp	corp	PROPN
easat-9711	141	20	2015	2015	NUM
easat-9711	141	21	royal	royal	PROPN
easat-9711	141	22	bank	bank	PROPN
easat-9711	141	23	of	of	ADP
easat-9711	141	24	canada	canada	PROPN
easat-9711	141	25	2015	2015	NUM
easat-9711	141	26	shell	shell	PROPN
easat-9711	141	27	plc	plc	PROPN
easat-9711	141	28	2015	2015	NUM
easat-9711	141	29	visa	visa	PROPN
easat-9711	141	30	inc	inc	PROPN
easat-9711	141	31	2015	2015	NUM
easat-9711	141	32	abbvie	abbvie	PROPN
easat-9711	141	33	inc	inc	PROPN
easat-9711	141	34	2016	2016	PROPN
easat-9711	141	35	accenture	accenture	PROPN
easat-9711	141	36	plc	plc	PROPN
easat-9711	141	37	2016	2016	NUM
easat-9711	141	38	aia	aia	PROPN
easat-9711	141	39	group	group	PROPN
easat-9711	141	40	ltd	ltd	PROPN
easat-9711	141	41	2016	2016	NUM
easat-9711	141	42	alibaba	alibaba	PROPN
easat-9711	141	43	group	group	NOUN
easat-9711	141	44	holding	holding	PROPN
easat-9711	141	45	ltd	ltd	PROPN
easat-9711	141	46	2016	2016	NUM
easat-9711	141	47	alphabet	alphabet	PROPN
easat-9711	141	48	inc	inc	PROPN
easat-9711	141	49	2016	2016	PROPN
easat-9711	141	50	bhp	bhp	PROPN
easat-9711	141	51	group	group	PROPN
easat-9711	141	52	ltd	ltd	PROPN
easat-9711	141	53	2016	2016	NUM
easat-9711	141	54	citigroup	citigroup	PROPN
easat-9711	141	55	inc	inc	PROPN
easat-9711	141	56	2016	2016	NUM
easat-9711	141	57	industrial	industrial	ADJ
easat-9711	141	58	and	and	CCONJ
easat-9711	141	59	commercial	commercial	ADJ
easat-9711	141	60	bank	bank	PROPN
easat-9711	141	61	of	of	ADP
easat-9711	141	62	china	china	PROPN
easat-9711	141	63	ltd	ltd	PROPN
easat-9711	141	64	2016	2016	NUM
easat-9711	141	65	samsung	samsung	PROPN
easat-9711	141	66	electronics	electronics	PROPN
easat-9711	141	67	co	co	X
easat-9711	141	68	ltd	ltd	PROPN
easat-9711	141	69	2016	2016	NUM
easat-9711	141	70	toyota	toyota	PROPN
easat-9711	141	71	motor	motor	PROPN
easat-9711	141	72	corp	corp	PROPN
easat-9711	141	73	2016	2016	NUM
easat-9711	141	74	walmart	walmart	PROPN
easat-9711	141	75	inc	inc	PROPN
easat-9711	141	76	2016	2016	PROPN
easat-9711	141	77	apple	apple	PROPN
easat-9711	141	78	inc	inc	PROPN
easat-9711	141	79	2017	2017	NUM
easat-9711	141	80	china	china	PROPN
easat-9711	141	81	construction	construction	PROPN
easat-9711	141	82	bank	bank	PROPN
easat-9711	141	83	corp	corp	PROPN
easat-9711	141	84	2017	2017	NUM
easat-9711	141	85	comcast	comcast	PROPN
easat-9711	141	86	holdings	holdings	PROPN
easat-9711	141	87	corp	corp	PROPN
easat-9711	141	88	2017	2017	NUM
easat-9711	141	89	eli	eli	PROPN
easat-9711	141	90	lilly	lilly	PROPN
easat-9711	141	91	and	and	CCONJ
easat-9711	141	92	co	co	ADJ
easat-9711	141	93	2017	2017	NUM
easat-9711	141	94	intuit	intuit	PROPN
easat-9711	141	95	inc	inc	PROPN
easat-9711	141	96	2017	2017	NUM
easat-9711	141	97	jpmorgan	jpmorgan	PROPN
easat-9711	141	98	chase	chase	PROPN
easat-9711	141	99	&	&	CCONJ
easat-9711	141	100	co	co	PROPN
easat-9711	141	101	2017	2017	NUM
easat-9711	141	102	mastercard	mastercard	PROPN
easat-9711	141	103	inc	inc	PROPN
easat-9711	141	104	2017	2017	NUM
easat-9711	141	105	meta	meta	PROPN
easat-9711	141	106	platforms	platforms	PROPN
easat-9711	141	107	inc	inc	PROPN
easat-9711	141	108	2017	2017	NUM
easat-9711	141	109	microsoft	microsoft	PROPN
easat-9711	141	110	corp	corp	PROPN
easat-9711	141	111	2017	2017	PROPN
easat-9711	141	112	oracle	oracle	PROPN
easat-9711	141	113	corp	corp	PROPN
easat-9711	141	114	2017	2017	NUM
easat-9711	141	115	pfizer	pfizer	PROPN
easat-9711	141	116	inc	inc	PROPN
easat-9711	141	117	2017	2017	NUM
easat-9711	141	118	qualcomm	qualcomm	PROPN
easat-9711	141	119	inc	inc	PROPN
easat-9711	141	120	2017	2017	NUM
easat-9711	141	121	tencent	tencent	PROPN
easat-9711	141	122	holdings	holdings	PROPN
easat-9711	141	123	ltd	ltd	PROPN
easat-9711	141	124	2017	2017	NUM
easat-9711	141	125	united	united	PROPN
easat-9711	141	126	parcel	parcel	PROPN
easat-9711	141	127	service	service	PROPN
easat-9711	141	128	inc	inc	PROPN
easat-9711	141	129	2017	2017	NUM
easat-9711	141	130	adobe	adobe	PROPN
easat-9711	141	131	inc	inc	PROPN
easat-9711	141	132	2018	2018	PROPN
easat-9711	141	133	amazon.com	amazon.com	PROPN
easat-9711	141	134	inc	inc	PROPN
easat-9711	141	135	2018	2018	PROPN
easat-9711	141	136	at&t	at&t	PROPN
easat-9711	141	137	inc	inc	PROPN
easat-9711	141	138	2018	2018	NUM
easat-9711	141	139	china	china	PROPN
easat-9711	141	140	merchants	merchants	PROPN
easat-9711	141	141	bank	bank	PROPN
easat-9711	141	142	co	co	PROPN
easat-9711	141	143	ltd	ltd	PROPN
easat-9711	141	144	2018	2018	NUM
easat-9711	141	145	honeywell	honeywell	PROPN
easat-9711	141	146	international	international	PROPN
easat-9711	141	147	inc	inc	PROPN
easat-9711	141	148	2018	2018	PROPN
easat-9711	141	149	kweichow	kweichow	ADV
easat-9711	141	150	moutai	moutai	PROPN
easat-9711	141	151	co	co	PROPN
easat-9711	141	152	ltd	ltd	PROPN
easat-9711	141	153	2018	2018	NUM
easat-9711	141	154	linde	linde	PROPN
easat-9711	141	155	plc	plc	PROPN
easat-9711	141	156	2018	2018	NUM
easat-9711	141	157	medtronic	medtronic	PROPN
easat-9711	141	158	plc	plc	PROPN
easat-9711	141	159	2018	2018	PROPN
easat-9711	141	160	novartis	novartis	PROPN
easat-9711	141	161	ag	ag	PROPN
easat-9711	141	162	2018	2018	NUM
easat-9711	141	163	reliance	reliance	NOUN
easat-9711	141	164	industries	industry	NOUN
easat-9711	141	165	ltd	ltd	PROPN
easat-9711	141	166	2018	2018	NUM
easat-9711	141	167	roche	roche	NOUN
easat-9711	141	168	holding	hold	VERB
easat-9711	141	169	ag	ag	PROPN
easat-9711	141	170	2018	2018	NUM
easat-9711	141	171	sap	sap	PROPN
easat-9711	141	172	se	se	PROPN
easat-9711	141	173	2018	2018	NUM
easat-9711	141	174	shopify	shopify	PROPN
easat-9711	141	175	inc	inc	PROPN
easat-9711	141	176	2018	2018	NUM
easat-9711	141	177	t	t	PROPN
easat-9711	141	178	-	-	PUNCT
easat-9711	141	179	mobile	mobile	PROPN
easat-9711	141	180	us	us	PROPN
easat-9711	141	181	inc	inc	PROPN
easat-9711	141	182	2018	2018	PROPN
easat-9711	141	183	union	union	PROPN
easat-9711	141	184	pacific	pacific	PROPN
easat-9711	141	185	corp	corp	PROPN
easat-9711	141	186	2018	2018	NUM
easat-9711	141	187	unitedhealth	unitedhealth	PROPN
easat-9711	141	188	group	group	PROPN
easat-9711	141	189	inc	inc	PROPN
easat-9711	141	190	2018	2018	NUM
easat-9711	141	191	1833	1833	NUM
easat-9711	141	192	edelweiss	edelweiss	PROPN
easat-9711	141	193	applied	apply	VERB
easat-9711	141	194	science	science	NOUN
easat-9711	141	195	and	and	CCONJ
easat-9711	141	196	technology	technology	NOUN
easat-9711	141	197	issn	issn	PROPN
easat-9711	141	198	:	:	PUNCT
easat-9711	141	199	2576	2576	NUM
easat-9711	141	200	-	-	SYM
easat-9711	141	201	8484	8484	NUM
easat-9711	141	202	vol	vol	NOUN
easat-9711	141	203	.	.	PROPN
easat-9711	142	1	9	9	NUM
easat-9711	142	2	,	,	PUNCT
easat-9711	142	3	no	no	INTJ
easat-9711	142	4	.	.	NOUN
easat-9711	142	5	8	8	NUM
easat-9711	142	6	:	:	SYM
easat-9711	142	7	1827	1827	NUM
easat-9711	142	8	-	-	SYM
easat-9711	142	9	1841	1841	NUM
easat-9711	142	10	,	,	PUNCT
easat-9711	142	11	2025	2025	NUM
easat-9711	142	12	doi	doi	NOUN
easat-9711	142	13	:	:	PUNCT
easat-9711	142	14	10.55214/2576	10.55214/2576	NUM
easat-9711	142	15	-	-	NOUN
easat-9711	142	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	142	17	©	©	PROPN
easat-9711	142	18	2025	2025	NUM
easat-9711	142	19	by	by	ADP
easat-9711	142	20	the	the	DET
easat-9711	142	21	authors	author	NOUN
easat-9711	142	22	;	;	PUNCT
easat-9711	142	23	licensee	licensee	PROPN
easat-9711	142	24	learning	learning	PROPN
easat-9711	142	25	gate	gate	PROPN
easat-9711	142	26	bank	bank	PROPN
easat-9711	142	27	of	of	ADP
easat-9711	142	28	america	america	PROPN
easat-9711	142	29	corp	corp	PROPN
easat-9711	142	30	2019	2019	NUM
easat-9711	142	31	bank	bank	PROPN
easat-9711	142	32	of	of	ADP
easat-9711	142	33	china	china	PROPN
easat-9711	142	34	ltd	ltd	PROPN
easat-9711	142	35	2019	2019	NUM
easat-9711	142	36	charter	charter	PROPN
easat-9711	142	37	communications	communications	PROPN
easat-9711	142	38	inc	inc	PROPN
easat-9711	142	39	2019	2019	NUM
easat-9711	142	40	chevron	chevron	PROPN
easat-9711	142	41	corp	corp	PROPN
easat-9711	142	42	2019	2019	PROPN
easat-9711	142	43	cisco	cisco	PROPN
easat-9711	142	44	systems	systems	PROPN
easat-9711	142	45	inc	inc	PROPN
easat-9711	142	46	2019	2019	NUM
easat-9711	142	47	coca	coca	PROPN
easat-9711	142	48	-	-	PUNCT
easat-9711	142	49	cola	cola	PROPN
easat-9711	142	50	co	co	PROPN
easat-9711	142	51	2019	2019	PROPN
easat-9711	142	52	contemporary	contemporary	PROPN
easat-9711	142	53	amperex	amperex	PROPN
easat-9711	142	54	technology	technology	PROPN
easat-9711	142	55	co	co	PROPN
easat-9711	142	56	ltd	ltd	PROPN
easat-9711	142	57	2019	2019	NUM
easat-9711	142	58	exxon	exxon	PROPN
easat-9711	142	59	mobil	mobil	PROPN
easat-9711	142	60	corp	corp	PROPN
easat-9711	142	61	2019	2019	NUM
easat-9711	142	62	home	home	NOUN
easat-9711	142	63	depot	depot	PROPN
easat-9711	142	64	inc	inc	PROPN
easat-9711	142	65	2019	2019	NUM
easat-9711	142	66	l'oreal	l'oreal	PROPN
easat-9711	142	67	sa	sa	PROPN
easat-9711	142	68	2019	2019	NUM
easat-9711	142	69	lvmh	lvmh	PROPN
easat-9711	142	70	moet	moet	PROPN
easat-9711	142	71	hennessy	hennessy	PROPN
easat-9711	142	72	louis	louis	PROPN
easat-9711	142	73	vuitton	vuitton	PROPN
easat-9711	142	74	se	se	PROPN
easat-9711	142	75	2019	2019	NUM
easat-9711	142	76	mcdonald	mcdonald	PROPN
easat-9711	142	77	's	's	PART
easat-9711	142	78	corp	corp	PROPN
easat-9711	142	79	2019	2019	NUM
easat-9711	142	80	merck	merck	PROPN
easat-9711	142	81	&	&	CCONJ
easat-9711	142	82	co	co	PROPN
easat-9711	142	83	inc	inc	PROPN
easat-9711	142	84	2019	2019	PROPN
easat-9711	142	85	nestle	nestle	PROPN
easat-9711	142	86	sa	sa	PROPN
easat-9711	142	87	2019	2019	NUM
easat-9711	142	88	nvidia	nvidia	PROPN
easat-9711	142	89	corp	corp	PROPN
easat-9711	142	90	2019	2019	NUM
easat-9711	142	91	pepsico	pepsico	PROPN
easat-9711	142	92	inc	inc	PROPN
easat-9711	142	93	2019	2019	PROPN
easat-9711	142	94	philip	philip	PROPN
easat-9711	142	95	morris	morris	PROPN
easat-9711	142	96	international	international	PROPN
easat-9711	142	97	inc	inc	PROPN
easat-9711	142	98	2019	2019	PROPN
easat-9711	142	99	ping	ping	NOUN
easat-9711	143	1	an	an	DET
easat-9711	143	2	insurance	insurance	NOUN
easat-9711	143	3	group	group	NOUN
easat-9711	143	4	co	co	PROPN
easat-9711	143	5	of	of	ADP
easat-9711	143	6	china	china	PROPN
easat-9711	143	7	ltd	ltd	PROPN
easat-9711	143	8	2019	2019	NUM
easat-9711	143	9	salesforce	salesforce	PROPN
easat-9711	143	10	inc	inc	PROPN
easat-9711	143	11	2019	2019	NUM
easat-9711	143	12	starbucks	starbucks	PROPN
easat-9711	143	13	corp	corp	PROPN
easat-9711	143	14	2019	2019	NUM
easat-9711	143	15	tata	tata	PROPN
easat-9711	143	16	consultancy	consultancy	PROPN
easat-9711	143	17	services	services	PROPN
easat-9711	143	18	ltd	ltd	PROPN
easat-9711	143	19	2019	2019	NUM
easat-9711	143	20	wells	wells	PROPN
easat-9711	143	21	fargo	fargo	PROPN
easat-9711	143	22	&	&	CCONJ
easat-9711	143	23	co	co	PROPN
easat-9711	143	24	2019	2019	PROPN
easat-9711	143	25	nike	nike	PROPN
easat-9711	143	26	inc	inc	PROPN
easat-9711	143	27	2020	2020	PROPN
easat-9711	143	28	novo	novo	PROPN
easat-9711	143	29	nordisk	nordisk	PROPN
easat-9711	143	30	a	a	PROPN
easat-9711	143	31	/	/	SYM
easat-9711	143	32	s	s	NOUN
easat-9711	143	33	2020	2020	NUM
easat-9711	143	34	saudi	saudi	ADJ
easat-9711	143	35	arabian	arabian	ADJ
easat-9711	143	36	oil	oil	NOUN
easat-9711	143	37	co	co	PROPN
easat-9711	143	38	2020	2020	PROPN
easat-9711	143	39	tesla	tesla	PROPN
easat-9711	143	40	inc	inc	PROPN
easat-9711	143	41	2020	2020	PROPN
easat-9711	143	42	verizon	verizon	PROPN
easat-9711	143	43	communications	communications	PROPN
easat-9711	143	44	inc	inc	PROPN
easat-9711	143	45	2020	2020	PROPN
easat-9711	143	46	blackrock	blackrock	PROPN
easat-9711	143	47	inc	inc	PROPN
easat-9711	143	48	2021	2021	PROPN
easat-9711	143	49	hermes	hermes	PROPN
easat-9711	143	50	international	international	PROPN
easat-9711	143	51	sca	sca	PROPN
easat-9711	143	52	2021	2021	NUM
easat-9711	143	53	johnson	johnson	PROPN
easat-9711	143	54	&	&	CCONJ
easat-9711	143	55	johnson	johnson	PROPN
easat-9711	143	56	2021	2021	NUM
easat-9711	143	57	lowe	lowe	PROPN
easat-9711	143	58	's	's	PART
easat-9711	143	59	companies	companies	PROPN
easat-9711	143	60	inc	inc	PROPN
easat-9711	143	61	2021	2021	NUM
easat-9711	143	62	moderna	moderna	PROPN
easat-9711	143	63	inc	inc	PROPN
easat-9711	143	64	2021	2021	PROPN
easat-9711	143	65	procter	procter	PROPN
easat-9711	143	66	&	&	CCONJ
easat-9711	143	67	gamble	gamble	VERB
easat-9711	143	68	co	co	NOUN
easat-9711	143	69	2021	2021	NUM
easat-9711	143	70	the	the	DET
easat-9711	143	71	data	datum	NOUN
easat-9711	143	72	used	use	VERB
easat-9711	143	73	is	be	AUX
easat-9711	143	74	secondary	secondary	ADJ
easat-9711	143	75	data	datum	NOUN
easat-9711	143	76	obtained	obtain	VERB
easat-9711	143	77	from	from	ADP
easat-9711	143	78	lseg	lseg	PROPN
easat-9711	143	79	workspace	workspace	NOUN
easat-9711	143	80	(	(	PUNCT
easat-9711	143	81	formerly	formerly	ADV
easat-9711	143	82	refinitiv	refinitiv	NOUN
easat-9711	143	83	)	)	PUNCT
easat-9711	143	84	,	,	PUNCT
easat-9711	143	85	u.s	u.s	PROPN
easat-9711	143	86	.	.	PROPN
easat-9711	143	87	securities	securities	PROPN
easat-9711	143	88	and	and	CCONJ
easat-9711	143	89	exchange	exchange	PROPN
easat-9711	143	90	commission	commission	PROPN
easat-9711	143	91	(	(	PUNCT
easat-9711	143	92	sec	sec	PROPN
easat-9711	143	93	)	)	PUNCT
easat-9711	143	94	,	,	PUNCT
easat-9711	143	95	and	and	CCONJ
easat-9711	143	96	various	various	ADJ
easat-9711	143	97	other	other	ADJ
easat-9711	143	98	sources	source	NOUN
easat-9711	143	99	in	in	ADP
easat-9711	143	100	the	the	DET
easat-9711	143	101	form	form	NOUN
easat-9711	143	102	of	of	ADP
easat-9711	143	103	external	external	ADJ
easat-9711	143	104	audit	audit	NOUN
easat-9711	143	105	reports	report	NOUN
easat-9711	143	106	,	,	PUNCT
easat-9711	143	107	financial	financial	ADJ
easat-9711	143	108	report	report	NOUN
easat-9711	143	109	,	,	PUNCT
easat-9711	143	110	annual	annual	ADJ
easat-9711	143	111	reports	report	NOUN
easat-9711	143	112	,	,	PUNCT
easat-9711	143	113	financial	financial	ADJ
easat-9711	143	114	journals	journal	NOUN
easat-9711	143	115	,	,	PUNCT
easat-9711	143	116	and	and	CCONJ
easat-9711	143	117	case	case	NOUN
easat-9711	143	118	studies	study	NOUN
easat-9711	143	119	of	of	ADP
easat-9711	143	120	related	related	ADJ
easat-9711	143	121	companies	company	NOUN
easat-9711	143	122	.	.	PUNCT
easat-9711	144	1	to	to	PART
easat-9711	144	2	test	test	VERB
easat-9711	144	3	the	the	DET
easat-9711	144	4	first	first	ADJ
easat-9711	144	5	hypothesis	hypothesis	NOUN
easat-9711	144	6	regarding	regard	VERB
easat-9711	144	7	the	the	DET
easat-9711	144	8	effect	effect	NOUN
easat-9711	144	9	of	of	ADP
easat-9711	144	10	blockchain	blockchain	PROPN
easat-9711	144	11	adoption	adoption	NOUN
easat-9711	144	12	on	on	ADP
easat-9711	144	13	audit	audit	NOUN
easat-9711	144	14	quality	quality	NOUN
easat-9711	144	15	,	,	PUNCT
easat-9711	144	16	data	datum	NOUN
easat-9711	144	17	was	be	AUX
easat-9711	144	18	collected	collect	VERB
easat-9711	144	19	through	through	ADP
easat-9711	144	20	the	the	DET
easat-9711	144	21	identification	identification	NOUN
easat-9711	144	22	of	of	ADP
easat-9711	144	23	restatements	restatement	NOUN
easat-9711	144	24	in	in	ADP
easat-9711	144	25	annual	annual	ADJ
easat-9711	144	26	reports	report	NOUN
easat-9711	144	27	as	as	ADP
easat-9711	144	28	a	a	DET
easat-9711	144	29	proxy	proxy	NOUN
easat-9711	144	30	for	for	ADP
easat-9711	144	31	audit	audit	NOUN
easat-9711	144	32	quality	quality	NOUN
easat-9711	144	33	.	.	PUNCT
easat-9711	145	1	the	the	DET
easat-9711	145	2	second	second	ADJ
easat-9711	145	3	hypothesis	hypothesis	NOUN
easat-9711	145	4	,	,	PUNCT
easat-9711	145	5	which	which	PRON
easat-9711	145	6	evaluates	evaluate	VERB
easat-9711	145	7	the	the	DET
easat-9711	145	8	effect	effect	NOUN
easat-9711	145	9	of	of	ADP
easat-9711	145	10	blockchain	blockchain	PROPN
easat-9711	145	11	on	on	ADP
easat-9711	145	12	audit	audit	NOUN
easat-9711	145	13	timeline	timeline	NOUN
easat-9711	145	14	,	,	PUNCT
easat-9711	145	15	is	be	AUX
easat-9711	145	16	analyzed	analyze	VERB
easat-9711	145	17	using	use	VERB
easat-9711	145	18	information	information	NOUN
easat-9711	145	19	from	from	ADP
easat-9711	145	20	document	document	NOUN
easat-9711	145	21	date	date	NOUN
easat-9711	145	22	(	(	PUNCT
easat-9711	145	23	book	book	NOUN
easat-9711	145	24	closure	closure	NOUN
easat-9711	145	25	date	date	NOUN
easat-9711	145	26	)	)	PUNCT
easat-9711	145	27	to	to	ADP
easat-9711	145	28	filing	filing	NOUN
easat-9711	145	29	date	date	NOUN
easat-9711	145	30	(	(	PUNCT
easat-9711	145	31	audit	audit	NOUN
easat-9711	145	32	report	report	NOUN
easat-9711	145	33	reporting	report	VERB
easat-9711	145	34	date	date	NOUN
easat-9711	145	35	)	)	PUNCT
easat-9711	145	36	in	in	ADP
easat-9711	145	37	financial	financial	ADJ
easat-9711	145	38	statements	statement	NOUN
easat-9711	145	39	available	available	ADJ
easat-9711	145	40	at	at	ADP
easat-9711	145	41	lseg	lseg	PROPN
easat-9711	145	42	workspace	workspace	NOUN
easat-9711	145	43	,	,	PUNCT
easat-9711	145	44	sec	sec	PROPN
easat-9711	145	45	,	,	PUNCT
easat-9711	145	46	and	and	CCONJ
easat-9711	145	47	various	various	ADJ
easat-9711	145	48	other	other	ADJ
easat-9711	145	49	sources	source	NOUN
easat-9711	145	50	.	.	PUNCT
easat-9711	146	1	meanwhile	meanwhile	ADV
easat-9711	146	2	,	,	PUNCT
easat-9711	146	3	the	the	DET
easat-9711	146	4	third	third	ADJ
easat-9711	146	5	hypothesis	hypothesis	NOUN
easat-9711	146	6	test	test	NOUN
easat-9711	146	7	regarding	regard	VERB
easat-9711	146	8	its	its	PRON
easat-9711	146	9	impact	impact	NOUN
easat-9711	146	10	on	on	ADP
easat-9711	146	11	earnings	earning	NOUN
easat-9711	146	12	quality	quality	NOUN
easat-9711	146	13	was	be	AUX
easat-9711	146	14	conducted	conduct	VERB
easat-9711	146	15	using	use	VERB
easat-9711	146	16	earnings	earning	NOUN
easat-9711	146	17	quality	quality	NOUN
easat-9711	146	18	scores	score	NOUN
easat-9711	146	19	available	available	ADJ
easat-9711	146	20	in	in	ADP
easat-9711	146	21	the	the	DET
easat-9711	146	22	lseg	lseg	PROPN
easat-9711	146	23	workspace	workspace	NOUN
easat-9711	146	24	,	,	PUNCT
easat-9711	146	25	which	which	PRON
easat-9711	146	26	consist	consist	VERB
easat-9711	146	27	of	of	ADP
easat-9711	146	28	accruals	accrual	NOUN
easat-9711	146	29	,	,	PUNCT
easat-9711	146	30	cash	cash	NOUN
easat-9711	146	31	flow	flow	NOUN
easat-9711	146	32	,	,	PUNCT
easat-9711	146	33	operating	operating	NOUN
easat-9711	146	34	efficiency	efficiency	NOUN
easat-9711	146	35	,	,	PUNCT
easat-9711	146	36	and	and	CCONJ
easat-9711	146	37	exclusions	exclusion	NOUN
easat-9711	146	38	.	.	PUNCT
easat-9711	147	1	in	in	ADP
easat-9711	147	2	this	this	DET
easat-9711	147	3	study	study	NOUN
easat-9711	147	4	,	,	PUNCT
easat-9711	147	5	the	the	DET
easat-9711	147	6	independent	independent	ADJ
easat-9711	147	7	variable	variable	NOUN
easat-9711	147	8	is	be	AUX
easat-9711	147	9	blockchain	blockchain	PROPN
easat-9711	147	10	adoption	adoption	NOUN
easat-9711	147	11	(	(	PUNCT
easat-9711	147	12	x	x	NOUN
easat-9711	147	13	)	)	PUNCT
easat-9711	147	14	,	,	PUNCT
easat-9711	147	15	which	which	PRON
easat-9711	147	16	focusing	focus	VERB
easat-9711	147	17	in	in	ADP
easat-9711	147	18	assessing	assess	VERB
easat-9711	147	19	its	its	PRON
easat-9711	147	20	potential	potential	ADJ
easat-9711	147	21	influence	influence	NOUN
easat-9711	147	22	on	on	ADP
easat-9711	147	23	various	various	ADJ
easat-9711	147	24	aspects	aspect	NOUN
easat-9711	147	25	of	of	ADP
easat-9711	147	26	the	the	DET
easat-9711	147	27	auditing	auditing	NOUN
easat-9711	147	28	process	process	NOUN
easat-9711	147	29	.	.	PUNCT
easat-9711	148	1	the	the	DET
easat-9711	148	2	implementation	implementation	NOUN
easat-9711	148	3	of	of	ADP
easat-9711	148	4	blockchain	blockchain	PROPN
easat-9711	148	5	technology	technology	PROPN
easat-9711	148	6	is	be	AUX
easat-9711	148	7	examined	examine	VERB
easat-9711	148	8	about	about	ADP
easat-9711	148	9	its	its	PRON
easat-9711	148	10	transformative	transformative	ADJ
easat-9711	148	11	capabilities	capability	NOUN
easat-9711	148	12	within	within	ADP
easat-9711	148	13	audit	audit	NOUN
easat-9711	148	14	practices	practice	NOUN
easat-9711	148	15	.	.	PUNCT
easat-9711	149	1	meanwhile	meanwhile	ADV
easat-9711	149	2	,	,	PUNCT
easat-9711	149	3	the	the	DET
easat-9711	149	4	dependent	dependent	ADJ
easat-9711	149	5	variables	variable	NOUN
easat-9711	149	6	are	be	AUX
easat-9711	149	7	represented	represent	VERB
easat-9711	149	8	by	by	ADP
easat-9711	149	9	three	three	NUM
easat-9711	149	10	key	key	ADJ
easat-9711	149	11	performance	performance	NOUN
easat-9711	149	12	indicators	indicator	NOUN
easat-9711	149	13	:	:	PUNCT
easat-9711	149	14	audit	audit	NOUN
easat-9711	149	15	quality	quality	NOUN
easat-9711	149	16	(	(	PUNCT
easat-9711	149	17	y1	y1	NOUN
easat-9711	149	18	)	)	PUNCT
easat-9711	149	19	,	,	PUNCT
easat-9711	149	20	audit	audit	NOUN
easat-9711	149	21	timeline	timeline	NOUN
easat-9711	149	22	(	(	PUNCT
easat-9711	149	23	y2	y2	PROPN
easat-9711	149	24	)	)	PUNCT
easat-9711	149	25	,	,	PUNCT
easat-9711	149	26	and	and	CCONJ
easat-9711	149	27	earnings	earning	NOUN
easat-9711	149	28	quality	quality	NOUN
easat-9711	149	29	(	(	PUNCT
easat-9711	149	30	y3	y3	PROPN
easat-9711	149	31	)	)	PUNCT
easat-9711	149	32	.	.	PUNCT
easat-9711	150	1	these	these	DET
easat-9711	150	2	variables	variable	NOUN
easat-9711	150	3	are	be	AUX
easat-9711	150	4	strategically	strategically	ADV
easat-9711	150	5	selected	select	VERB
easat-9711	150	6	to	to	PART
easat-9711	150	7	reflect	reflect	VERB
easat-9711	150	8	critical	critical	ADJ
easat-9711	150	9	1834	1834	NUM
easat-9711	150	10	edelweiss	edelweiss	PROPN
easat-9711	150	11	applied	apply	VERB
easat-9711	150	12	science	science	NOUN
easat-9711	150	13	and	and	CCONJ
easat-9711	150	14	technology	technology	NOUN
easat-9711	150	15	issn	issn	PROPN
easat-9711	150	16	:	:	PUNCT
easat-9711	150	17	2576	2576	NUM
easat-9711	150	18	-	-	SYM
easat-9711	150	19	8484	8484	NUM
easat-9711	150	20	vol	vol	NOUN
easat-9711	150	21	.	.	PROPN
easat-9711	151	1	9	9	NUM
easat-9711	151	2	,	,	PUNCT
easat-9711	151	3	no	no	INTJ
easat-9711	151	4	.	.	NOUN
easat-9711	151	5	8	8	NUM
easat-9711	151	6	:	:	SYM
easat-9711	151	7	1827	1827	NUM
easat-9711	151	8	-	-	SYM
easat-9711	151	9	1841	1841	NUM
easat-9711	151	10	,	,	PUNCT
easat-9711	151	11	2025	2025	NUM
easat-9711	151	12	doi	doi	NOUN
easat-9711	151	13	:	:	PUNCT
easat-9711	151	14	10.55214/2576	10.55214/2576	NUM
easat-9711	151	15	-	-	NOUN
easat-9711	151	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	151	17	©	©	PROPN
easat-9711	151	18	2025	2025	NUM
easat-9711	151	19	by	by	ADP
easat-9711	151	20	the	the	DET
easat-9711	151	21	authors	author	NOUN
easat-9711	151	22	;	;	PUNCT
easat-9711	151	23	licensee	licensee	PROPN
easat-9711	151	24	learning	learn	VERB
easat-9711	151	25	gate	gate	NOUN
easat-9711	151	26	dimensions	dimension	NOUN
easat-9711	151	27	of	of	ADP
easat-9711	151	28	audit	audit	NOUN
easat-9711	151	29	performance	performance	NOUN
easat-9711	151	30	.	.	PUNCT
easat-9711	152	1	audit	audit	NOUN
easat-9711	152	2	quality	quality	NOUN
easat-9711	152	3	(	(	PUNCT
easat-9711	152	4	y1	y1	NOUN
easat-9711	152	5	)	)	PUNCT
easat-9711	152	6	captures	capture	VERB
easat-9711	152	7	the	the	DET
easat-9711	152	8	accuracy	accuracy	NOUN
easat-9711	152	9	,	,	PUNCT
easat-9711	152	10	reliability	reliability	NOUN
easat-9711	152	11	,	,	PUNCT
easat-9711	152	12	and	and	CCONJ
easat-9711	152	13	integrity	integrity	NOUN
easat-9711	152	14	of	of	ADP
easat-9711	152	15	audit	audit	NOUN
easat-9711	152	16	results	result	NOUN
easat-9711	152	17	,	,	PUNCT
easat-9711	152	18	audit	audit	NOUN
easat-9711	152	19	timeline	timeline	NOUN
easat-9711	152	20	(	(	PUNCT
easat-9711	152	21	y2	y2	NOUN
easat-9711	152	22	)	)	PUNCT
easat-9711	152	23	measures	measure	VERB
easat-9711	152	24	the	the	DET
easat-9711	152	25	efficiency	efficiency	NOUN
easat-9711	152	26	and	and	CCONJ
easat-9711	152	27	speed	speed	NOUN
easat-9711	152	28	of	of	ADP
easat-9711	152	29	audit	audit	NOUN
easat-9711	152	30	completion	completion	NOUN
easat-9711	152	31	,	,	PUNCT
easat-9711	152	32	and	and	CCONJ
easat-9711	152	33	earnings	earning	NOUN
easat-9711	152	34	quality	quality	NOUN
easat-9711	152	35	(	(	PUNCT
easat-9711	152	36	y3	y3	NOUN
easat-9711	152	37	)	)	PUNCT
easat-9711	152	38	evaluates	evaluate	VERB
easat-9711	152	39	the	the	DET
easat-9711	152	40	credibility	credibility	NOUN
easat-9711	152	41	and	and	CCONJ
easat-9711	152	42	consistency	consistency	NOUN
easat-9711	152	43	of	of	ADP
easat-9711	152	44	reported	report	VERB
easat-9711	152	45	financial	financial	ADJ
easat-9711	152	46	outcomes	outcome	NOUN
easat-9711	152	47	.	.	PUNCT
easat-9711	153	1	by	by	ADP
easat-9711	153	2	analyzing	analyze	VERB
easat-9711	153	3	the	the	DET
easat-9711	153	4	relationship	relationship	NOUN
easat-9711	153	5	between	between	ADP
easat-9711	153	6	blockchain	blockchain	PROPN
easat-9711	153	7	adoption	adoption	NOUN
easat-9711	153	8	and	and	CCONJ
easat-9711	153	9	these	these	DET
easat-9711	153	10	three	three	NUM
easat-9711	153	11	dependent	dependent	ADJ
easat-9711	153	12	variables	variable	NOUN
easat-9711	153	13	,	,	PUNCT
easat-9711	153	14	the	the	DET
easat-9711	153	15	study	study	NOUN
easat-9711	153	16	aims	aim	VERB
easat-9711	153	17	to	to	PART
easat-9711	153	18	provide	provide	VERB
easat-9711	153	19	empirical	empirical	ADJ
easat-9711	153	20	evidence	evidence	NOUN
easat-9711	153	21	on	on	ADP
easat-9711	153	22	how	how	SCONJ
easat-9711	153	23	emerging	emerge	VERB
easat-9711	153	24	technologies	technology	NOUN
easat-9711	153	25	can	can	AUX
easat-9711	153	26	reshape	reshape	VERB
easat-9711	153	27	conventional	conventional	ADJ
easat-9711	153	28	auditing	auditing	NOUN
easat-9711	153	29	practices	practice	NOUN
easat-9711	153	30	and	and	CCONJ
easat-9711	153	31	enhance	enhance	VERB
easat-9711	153	32	overall	overall	ADJ
easat-9711	153	33	financial	financial	ADJ
easat-9711	153	34	audit	audit	NOUN
easat-9711	153	35	.	.	PUNCT
easat-9711	154	1	data	datum	NOUN
easat-9711	154	2	analysis	analysis	NOUN
easat-9711	154	3	and	and	CCONJ
easat-9711	154	4	hypothesis	hypothesis	NOUN
easat-9711	154	5	testing	testing	NOUN
easat-9711	154	6	were	be	AUX
easat-9711	154	7	conducted	conduct	VERB
easat-9711	154	8	using	use	VERB
easat-9711	154	9	stata	stata	NOUN
easat-9711	154	10	software	software	NOUN
easat-9711	154	11	to	to	PART
easat-9711	154	12	determine	determine	VERB
easat-9711	154	13	the	the	DET
easat-9711	154	14	influence	influence	NOUN
easat-9711	154	15	and	and	CCONJ
easat-9711	154	16	relationship	relationship	NOUN
easat-9711	154	17	between	between	ADP
easat-9711	154	18	blockchain	blockchain	PROPN
easat-9711	154	19	adoption	adoption	NOUN
easat-9711	154	20	and	and	CCONJ
easat-9711	154	21	audit	audit	NOUN
easat-9711	154	22	quality	quality	NOUN
easat-9711	154	23	,	,	PUNCT
easat-9711	154	24	audit	audit	NOUN
easat-9711	154	25	timeliness	timeliness	NOUN
easat-9711	154	26	,	,	PUNCT
easat-9711	154	27	and	and	CCONJ
easat-9711	154	28	earnings	earning	NOUN
easat-9711	154	29	quality	quality	NOUN
easat-9711	154	30	.	.	PUNCT
easat-9711	155	1	the	the	DET
easat-9711	155	2	statistical	statistical	ADJ
easat-9711	155	3	methods	method	NOUN
easat-9711	155	4	used	use	VERB
easat-9711	155	5	included	include	VERB
easat-9711	155	6	a	a	DET
easat-9711	155	7	normality	normality	NOUN
easat-9711	155	8	test	test	NOUN
easat-9711	155	9	to	to	PART
easat-9711	155	10	assess	assess	VERB
easat-9711	155	11	the	the	DET
easat-9711	155	12	distribution	distribution	NOUN
easat-9711	155	13	of	of	ADP
easat-9711	155	14	data	datum	NOUN
easat-9711	155	15	,	,	PUNCT
easat-9711	155	16	descriptive	descriptive	ADJ
easat-9711	155	17	statistics	statistic	NOUN
easat-9711	155	18	to	to	PART
easat-9711	155	19	provide	provide	VERB
easat-9711	155	20	an	an	DET
easat-9711	155	21	overview	overview	NOUN
easat-9711	155	22	of	of	ADP
easat-9711	155	23	the	the	DET
easat-9711	155	24	variables	variable	NOUN
easat-9711	155	25	under	under	ADP
easat-9711	155	26	study	study	NOUN
easat-9711	155	27	,	,	PUNCT
easat-9711	155	28	as	as	ADV
easat-9711	155	29	well	well	ADV
easat-9711	155	30	as	as	ADP
easat-9711	155	31	the	the	DET
easat-9711	155	32	f	f	NOUN
easat-9711	155	33	-	-	PUNCT
easat-9711	155	34	test	test	NOUN
easat-9711	155	35	and	and	CCONJ
easat-9711	155	36	t	t	NOUN
easat-9711	155	37	-	-	PUNCT
easat-9711	155	38	test	test	NOUN
easat-9711	155	39	to	to	PART
easat-9711	155	40	test	test	VERB
easat-9711	155	41	the	the	DET
easat-9711	155	42	significance	significance	NOUN
easat-9711	155	43	of	of	ADP
easat-9711	155	44	mean	mean	ADJ
easat-9711	155	45	differences	difference	NOUN
easat-9711	155	46	between	between	ADP
easat-9711	155	47	groups	group	NOUN
easat-9711	155	48	.	.	PUNCT
easat-9711	156	1	in	in	ADP
easat-9711	156	2	addition	addition	NOUN
easat-9711	156	3	,	,	PUNCT
easat-9711	156	4	non	non	ADJ
easat-9711	156	5	-	-	ADJ
easat-9711	156	6	parametric	parametric	ADJ
easat-9711	156	7	test	test	NOUN
easat-9711	156	8	like	like	ADP
easat-9711	156	9	wilcoxon	wilcoxon	PROPN
easat-9711	156	10	signed	sign	VERB
easat-9711	156	11	-	-	PUNCT
easat-9711	156	12	rank	rank	NOUN
easat-9711	156	13	test	test	NOUN
easat-9711	156	14	were	be	AUX
easat-9711	156	15	used	use	VERB
easat-9711	156	16	as	as	ADP
easat-9711	156	17	alternatives	alternative	NOUN
easat-9711	156	18	when	when	SCONJ
easat-9711	156	19	the	the	DET
easat-9711	156	20	data	datum	NOUN
easat-9711	156	21	did	do	AUX
easat-9711	156	22	not	not	PART
easat-9711	156	23	meet	meet	VERB
easat-9711	156	24	the	the	DET
easat-9711	156	25	normality	normality	NOUN
easat-9711	156	26	assumption	assumption	NOUN
easat-9711	156	27	[	[	X
easat-9711	156	28	32	32	NUM
easat-9711	156	29	,	,	PUNCT
easat-9711	156	30	33	33	NUM
easat-9711	156	31	]	]	PUNCT
easat-9711	156	32	.	.	PUNCT
easat-9711	157	1	this	this	DET
easat-9711	157	2	approach	approach	NOUN
easat-9711	157	3	was	be	AUX
easat-9711	157	4	chosen	choose	VERB
easat-9711	157	5	because	because	SCONJ
easat-9711	157	6	it	it	PRON
easat-9711	157	7	can	can	AUX
easat-9711	157	8	provide	provide	VERB
easat-9711	157	9	a	a	DET
easat-9711	157	10	more	more	ADV
easat-9711	157	11	comprehensive	comprehensive	ADJ
easat-9711	157	12	understanding	understanding	NOUN
easat-9711	157	13	of	of	ADP
easat-9711	157	14	the	the	DET
easat-9711	157	15	relationship	relationship	NOUN
easat-9711	157	16	between	between	ADP
easat-9711	157	17	variables	variable	NOUN
easat-9711	157	18	,	,	PUNCT
easat-9711	157	19	as	as	ADV
easat-9711	157	20	well	well	ADV
easat-9711	157	21	as	as	ADP
easat-9711	157	22	support	support	VERB
easat-9711	157	23	the	the	DET
easat-9711	157	24	validity	validity	NOUN
easat-9711	157	25	of	of	ADP
easat-9711	157	26	the	the	DET
easat-9711	157	27	findings	finding	NOUN
easat-9711	157	28	to	to	PART
easat-9711	157	29	achieve	achieve	VERB
easat-9711	157	30	the	the	DET
easat-9711	157	31	main	main	ADJ
easat-9711	157	32	objectives	objective	NOUN
easat-9711	157	33	of	of	ADP
easat-9711	157	34	the	the	DET
easat-9711	157	35	study	study	NOUN
easat-9711	157	36	.	.	PUNCT
easat-9711	158	1	4	4	X
easat-9711	158	2	.	.	X
easat-9711	158	3	research	research	NOUN
easat-9711	158	4	finding	finding	NOUN
easat-9711	158	5	and	and	CCONJ
easat-9711	158	6	discussion	discussion	NOUN
easat-9711	158	7	4.1	4.1	NUM
easat-9711	158	8	.	.	PUNCT
easat-9711	159	1	research	research	NOUN
easat-9711	159	2	finding	finding	NOUN
easat-9711	159	3	in	in	ADP
easat-9711	159	4	this	this	DET
easat-9711	159	5	study	study	NOUN
easat-9711	159	6	,	,	PUNCT
easat-9711	159	7	we	we	PRON
easat-9711	159	8	use	use	VERB
easat-9711	159	9	the	the	DET
easat-9711	159	10	following	follow	VERB
easat-9711	159	11	abbreviations	abbreviation	NOUN
easat-9711	159	12	for	for	ADP
easat-9711	159	13	the	the	DET
easat-9711	159	14	variables	variable	NOUN
easat-9711	159	15	:	:	PUNCT
easat-9711	159	16	table	table	NOUN
easat-9711	159	17	2	2	NUM
easat-9711	159	18	.	.	PUNCT
easat-9711	159	19	variable	variable	ADJ
easat-9711	159	20	code	code	PROPN
easat-9711	159	21	.	.	PUNCT
easat-9711	160	1	variable	variable	ADJ
easat-9711	160	2	code	code	PROPN
easat-9711	160	3	variable	variable	ADJ
easat-9711	160	4	name	name	NOUN
easat-9711	160	5	aqb	aqb	NOUN
easat-9711	160	6	audit	audit	NOUN
easat-9711	160	7	quality	quality	NOUN
easat-9711	160	8	before	before	ADP
easat-9711	160	9	blockchain	blockchain	PROPN
easat-9711	160	10	adoption	adoption	PROPN
easat-9711	160	11	aqa	aqa	PROPN
easat-9711	160	12	audit	audit	NOUN
easat-9711	160	13	quality	quality	NOUN
easat-9711	160	14	after	after	ADP
easat-9711	160	15	blockchain	blockchain	PROPN
easat-9711	160	16	adoption	adoption	PROPN
easat-9711	160	17	tlb	tlb	PROPN
easat-9711	160	18	timeline	timeline	NOUN
easat-9711	160	19	before	before	SCONJ
easat-9711	160	20	blockchain	blockchain	PROPN
easat-9711	160	21	adoption	adoption	NOUN
easat-9711	160	22	tla	tla	VERB
easat-9711	160	23	timeline	timeline	NOUN
easat-9711	160	24	after	after	SCONJ
easat-9711	160	25	blockchain	blockchain	PROPN
easat-9711	160	26	adoption	adoption	PROPN
easat-9711	160	27	eqb	eqb	VERB
easat-9711	160	28	earnings	earning	NOUN
easat-9711	160	29	quality	quality	NOUN
easat-9711	160	30	before	before	ADP
easat-9711	160	31	blockchain	blockchain	PROPN
easat-9711	160	32	adoption	adoption	PROPN
easat-9711	160	33	eqa	eqa	PROPN
easat-9711	160	34	earnings	earning	NOUN
easat-9711	160	35	quality	quality	NOUN
easat-9711	160	36	after	after	ADP
easat-9711	160	37	blockchain	blockchain	PROPN
easat-9711	160	38	adoption	adoption	NOUN
easat-9711	160	39	4.2	4.2	NUM
easat-9711	160	40	.	.	PUNCT
easat-9711	161	1	descriptive	descriptive	ADJ
easat-9711	161	2	statistics	statistic	NOUN
easat-9711	161	3	table	table	NOUN
easat-9711	161	4	3	3	NUM
easat-9711	161	5	.	.	PUNCT
easat-9711	161	6	descriptive	descriptive	ADJ
easat-9711	161	7	statistics	statistic	NOUN
easat-9711	161	8	for	for	ADP
easat-9711	161	9	audit	audit	NOUN
easat-9711	161	10	quality	quality	NOUN
easat-9711	161	11	.	.	PUNCT
easat-9711	162	1	audit	audit	NOUN
easat-9711	162	2	quality	quality	NOUN
easat-9711	162	3	before	before	ADP
easat-9711	162	4	audit	audit	NOUN
easat-9711	162	5	quality	quality	NOUN
easat-9711	162	6	after	after	ADP
easat-9711	162	7	mean	mean	NOUN
easat-9711	162	8	0.065	0.065	NUM
easat-9711	162	9	mean	mean	NOUN
easat-9711	162	10	0.031	0.031	NUM
easat-9711	162	11	standard	standard	ADJ
easat-9711	162	12	error	error	NOUN
easat-9711	162	13	0.014	0.014	NUM
easat-9711	162	14	standard	standard	ADJ
easat-9711	162	15	error	error	NOUN
easat-9711	162	16	0.010	0.010	NUM
easat-9711	162	17	median	median	NOUN
easat-9711	162	18	0	0	NUM
easat-9711	162	19	median	median	NOUN
easat-9711	162	20	0	0	NUM
easat-9711	162	21	mode	mode	NOUN
easat-9711	162	22	0	0	NUM
easat-9711	162	23	mode	mode	PROPN
easat-9711	162	24	0	0	NUM
easat-9711	162	25	standard	standard	ADJ
easat-9711	162	26	deviation	deviation	NOUN
easat-9711	162	27	0.247	0.247	NUM
easat-9711	162	28	standard	standard	ADJ
easat-9711	162	29	deviation	deviation	NOUN
easat-9711	162	30	0.173	0.173	NUM
easat-9711	162	31	sample	sample	NOUN
easat-9711	162	32	variance	variance	NOUN
easat-9711	162	33	0.061	0.061	NUM
easat-9711	162	34	sample	sample	NOUN
easat-9711	162	35	variance	variance	NOUN
easat-9711	162	36	0.030	0.030	NUM
easat-9711	162	37	kurtosis	kurtosis	VERB
easat-9711	162	38	10.680	10.680	NUM
easat-9711	162	39	kurtosis	kurtosis	VERB
easat-9711	162	40	27.879	27.879	NUM
easat-9711	162	41	skewness	skewness	NOUN
easat-9711	162	42	3.552	3.552	NUM
easat-9711	162	43	skewness	skewness	NOUN
easat-9711	162	44	5.450	5.450	NUM
easat-9711	162	45	range	range	NOUN
easat-9711	162	46	1	1	NUM
easat-9711	162	47	range	range	NOUN
easat-9711	162	48	1	1	NUM
easat-9711	162	49	minimum	minimum	NOUN
easat-9711	162	50	0	0	NUM
easat-9711	163	1	minimum	minimum	NOUN
easat-9711	163	2	0	0	NUM
easat-9711	163	3	maximum	maximum	ADJ
easat-9711	163	4	1	1	NUM
easat-9711	163	5	maximum	maximum	NOUN
easat-9711	163	6	1	1	NUM
easat-9711	163	7	sum	sum	NOUN
easat-9711	163	8	21	21	NUM
easat-9711	163	9	sum	sum	NOUN
easat-9711	163	10	10	10	NUM
easat-9711	163	11	count	count	NOUN
easat-9711	163	12	324	324	NUM
easat-9711	163	13	count	count	VERB
easat-9711	163	14	324	324	NUM
easat-9711	163	15	confidence	confidence	NOUN
easat-9711	163	16	level(95.0	level(95.0	NOUN
easat-9711	163	17	%	%	NOUN
easat-9711	163	18	)	)	PUNCT
easat-9711	163	19	0.027	0.027	NUM
easat-9711	163	20	confidence	confidence	NOUN
easat-9711	163	21	level(95.0	level(95.0	NOUN
easat-9711	163	22	%	%	NOUN
easat-9711	163	23	)	)	PUNCT
easat-9711	163	24	0.019	0.019	NUM
easat-9711	163	25	1835	1835	NUM
easat-9711	163	26	edelweiss	edelweiss	PROPN
easat-9711	163	27	applied	apply	VERB
easat-9711	163	28	science	science	NOUN
easat-9711	163	29	and	and	CCONJ
easat-9711	163	30	technology	technology	NOUN
easat-9711	163	31	issn	issn	PROPN
easat-9711	163	32	:	:	PUNCT
easat-9711	163	33	2576	2576	NUM
easat-9711	163	34	-	-	SYM
easat-9711	163	35	8484	8484	NUM
easat-9711	163	36	vol	vol	NOUN
easat-9711	163	37	.	.	PROPN
easat-9711	164	1	9	9	NUM
easat-9711	164	2	,	,	PUNCT
easat-9711	164	3	no	no	INTJ
easat-9711	164	4	.	.	NOUN
easat-9711	164	5	8	8	NUM
easat-9711	164	6	:	:	SYM
easat-9711	164	7	1827	1827	NUM
easat-9711	164	8	-	-	SYM
easat-9711	164	9	1841	1841	NUM
easat-9711	164	10	,	,	PUNCT
easat-9711	164	11	2025	2025	NUM
easat-9711	164	12	doi	doi	NOUN
easat-9711	164	13	:	:	PUNCT
easat-9711	164	14	10.55214/2576	10.55214/2576	NUM
easat-9711	164	15	-	-	NOUN
easat-9711	164	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	164	17	©	©	PROPN
easat-9711	164	18	2025	2025	NUM
easat-9711	164	19	by	by	ADP
easat-9711	164	20	the	the	DET
easat-9711	164	21	authors	author	NOUN
easat-9711	164	22	;	;	PUNCT
easat-9711	164	23	licensee	licensee	PROPN
easat-9711	164	24	learning	learn	VERB
easat-9711	164	25	gate	gate	NOUN
easat-9711	164	26	table	table	NOUN
easat-9711	164	27	4	4	NUM
easat-9711	164	28	.	.	PUNCT
easat-9711	164	29	descriptive	descriptive	ADJ
easat-9711	164	30	statistics	statistic	NOUN
easat-9711	164	31	for	for	ADP
easat-9711	164	32	audit	audit	NOUN
easat-9711	164	33	timeline	timeline	NOUN
easat-9711	164	34	.	.	PUNCT
easat-9711	165	1	timeline	timeline	NOUN
easat-9711	165	2	before	before	ADP
easat-9711	165	3	timeline	timeline	NOUN
easat-9711	165	4	after	after	ADP
easat-9711	165	5	mean	mean	NOUN
easat-9711	165	6	61.679	61.679	NUM
easat-9711	165	7	mean	mean	NOUN
easat-9711	165	8	55.009	55.009	NUM
easat-9711	165	9	standard	standard	ADJ
easat-9711	165	10	error	error	NOUN
easat-9711	165	11	2.911	2.911	NUM
easat-9711	165	12	standard	standard	NOUN
easat-9711	165	13	error	error	NOUN
easat-9711	165	14	1.467	1.467	NUM
easat-9711	165	15	median	median	NOUN
easat-9711	165	16	53	53	NUM
easat-9711	165	17	median	median	NOUN
easat-9711	165	18	52	52	NUM
easat-9711	165	19	mode	mode	NOUN
easat-9711	165	20	53	53	NUM
easat-9711	165	21	mode	mode	NOUN
easat-9711	165	22	56	56	NUM
easat-9711	165	23	standard	standard	ADJ
easat-9711	165	24	deviation	deviation	NOUN
easat-9711	165	25	50.833	50.833	NUM
easat-9711	165	26	standard	standard	ADJ
easat-9711	165	27	deviation	deviation	NOUN
easat-9711	165	28	26.165	26.165	NUM
easat-9711	165	29	sample	sample	NOUN
easat-9711	165	30	variance	variance	NOUN
easat-9711	165	31	2584.041	2584.041	NUM
easat-9711	165	32	sample	sample	NOUN
easat-9711	165	33	variance	variance	NOUN
easat-9711	165	34	684.584	684.584	NUM
easat-9711	165	35	kurtosis	kurtosis	VERB
easat-9711	165	36	48.208	48.208	NUM
easat-9711	165	37	kurtosis	kurtosis	NOUN
easat-9711	165	38	5.551	5.551	NUM
easat-9711	165	39	skewness	skewness	NOUN
easat-9711	165	40	6.119	6.119	NUM
easat-9711	165	41	skewness	skewness	NOUN
easat-9711	165	42	1.948	1.948	NUM
easat-9711	165	43	range	range	NOUN
easat-9711	165	44	524	524	NUM
easat-9711	165	45	range	range	NOUN
easat-9711	165	46	168	168	NUM
easat-9711	165	47	minimum	minimum	NOUN
easat-9711	165	48	0	0	NUM
easat-9711	165	49	minimum	minimum	ADJ
easat-9711	165	50	11	11	NUM
easat-9711	165	51	maximum	maximum	ADJ
easat-9711	165	52	524	524	NUM
easat-9711	165	53	maximum	maximum	ADJ
easat-9711	165	54	179	179	NUM
easat-9711	165	55	sum	sum	NOUN
easat-9711	165	56	18812	18812	NUM
easat-9711	165	57	sum	sum	NOUN
easat-9711	165	58	17493	17493	NUM
easat-9711	165	59	count	count	NOUN
easat-9711	165	60	305	305	NUM
easat-9711	165	61	count	count	NOUN
easat-9711	165	62	318	318	NUM
easat-9711	165	63	confidence	confidence	NOUN
easat-9711	165	64	level(95.0	level(95.0	NOUN
easat-9711	165	65	%	%	NOUN
easat-9711	165	66	)	)	PUNCT
easat-9711	165	67	5.728	5.728	NUM
easat-9711	165	68	confidence	confidence	NOUN
easat-9711	165	69	level(95.0	level(95.0	NOUN
easat-9711	165	70	%	%	NOUN
easat-9711	165	71	)	)	PUNCT
easat-9711	165	72	2.887	2.887	NUM
easat-9711	165	73	table	table	NOUN
easat-9711	165	74	5	5	NUM
easat-9711	165	75	.	.	PUNCT
easat-9711	165	76	descriptive	descriptive	ADJ
easat-9711	165	77	statistics	statistic	NOUN
easat-9711	165	78	for	for	ADP
easat-9711	165	79	earnings	earning	NOUN
easat-9711	165	80	quality	quality	NOUN
easat-9711	165	81	.	.	PUNCT
easat-9711	166	1	earnings	earning	NOUN
easat-9711	166	2	quality	quality	NOUN
easat-9711	166	3	before	before	ADP
easat-9711	166	4	earnings	earning	NOUN
easat-9711	166	5	quality	quality	NOUN
easat-9711	166	6	after	after	ADP
easat-9711	166	7	mean	mean	NOUN
easat-9711	166	8	67.404	67.404	NUM
easat-9711	166	9	mean	mean	NOUN
easat-9711	166	10	65.802	65.802	NUM
easat-9711	166	11	standard	standard	ADJ
easat-9711	166	12	error	error	NOUN
easat-9711	166	13	1.405	1.405	NUM
easat-9711	166	14	standard	standard	ADJ
easat-9711	166	15	error	error	NOUN
easat-9711	166	16	1.417	1.417	NUM
easat-9711	166	17	median	median	NOUN
easat-9711	166	18	73	73	NUM
easat-9711	166	19	median	median	NOUN
easat-9711	166	20	70	70	NUM
easat-9711	166	21	mode	mode	NOUN
easat-9711	166	22	81	81	NUM
easat-9711	166	23	mode	mode	NOUN
easat-9711	166	24	94	94	NUM
easat-9711	166	25	standard	standard	ADJ
easat-9711	166	26	deviation	deviation	NOUN
easat-9711	166	27	24.610	24.610	NUM
easat-9711	166	28	standard	standard	ADJ
easat-9711	166	29	deviation	deviation	NOUN
easat-9711	166	30	25.462	25.462	NUM
easat-9711	166	31	sample	sample	NOUN
easat-9711	166	32	variance	variance	NOUN
easat-9711	166	33	605.640	605.640	NUM
easat-9711	166	34	sample	sample	NOUN
easat-9711	166	35	variance	variance	NOUN
easat-9711	166	36	648.327	648.327	NUM
easat-9711	166	37	kurtosis	kurtosis	NOUN
easat-9711	166	38	-0.507	-0.507	PUNCT
easat-9711	166	39	kurtosis	kurtosis	NOUN
easat-9711	166	40	-0.548	-0.548	PUNCT
easat-9711	166	41	skewness	skewness	NOUN
easat-9711	166	42	-0.665	-0.665	PUNCT
easat-9711	166	43	skewness	skewness	PROPN
easat-9711	166	44	-0.638	-0.638	NOUN
easat-9711	166	45	range	range	NOUN
easat-9711	166	46	99	99	NUM
easat-9711	166	47	range	range	NOUN
easat-9711	166	48	98	98	NUM
easat-9711	166	49	minimum	minimum	NOUN
easat-9711	166	50	1	1	NUM
easat-9711	166	51	minimum	minimum	NOUN
easat-9711	166	52	2	2	NUM
easat-9711	166	53	maximum	maximum	NOUN
easat-9711	166	54	100	100	NUM
easat-9711	166	55	maximum	maximum	ADJ
easat-9711	166	56	100	100	NUM
easat-9711	166	57	sum	sum	NOUN
easat-9711	166	58	20693	20693	NUM
easat-9711	166	59	sum	sum	NOUN
easat-9711	166	60	21254	21254	NUM
easat-9711	166	61	count	count	NOUN
easat-9711	166	62	307	307	NUM
easat-9711	166	63	count	count	NOUN
easat-9711	166	64	323	323	NUM
easat-9711	166	65	confidence	confidence	NOUN
easat-9711	166	66	level(95.0	level(95.0	NOUN
easat-9711	166	67	%	%	NOUN
easat-9711	166	68	)	)	PUNCT
easat-9711	166	69	2.764	2.764	NUM
easat-9711	166	70	confidence	confidence	NOUN
easat-9711	166	71	level(95.0	level(95.0	NOUN
easat-9711	166	72	%	%	NOUN
easat-9711	166	73	)	)	PUNCT
easat-9711	166	74	2.787	2.787	NUM
easat-9711	166	75	following	follow	VERB
easat-9711	166	76	the	the	DET
easat-9711	166	77	adoption	adoption	NOUN
easat-9711	166	78	of	of	ADP
easat-9711	166	79	blockchain	blockchain	PROPN
easat-9711	166	80	technology	technology	PROPN
easat-9711	166	81	,	,	PUNCT
easat-9711	166	82	this	this	DET
easat-9711	166	83	study	study	NOUN
easat-9711	166	84	observed	observe	VERB
easat-9711	166	85	shifts	shift	NOUN
easat-9711	166	86	in	in	ADP
easat-9711	166	87	audit	audit	NOUN
easat-9711	166	88	quality	quality	NOUN
easat-9711	166	89	,	,	PUNCT
easat-9711	166	90	audit	audit	NOUN
easat-9711	166	91	timeline	timeline	NOUN
easat-9711	166	92	,	,	PUNCT
easat-9711	166	93	and	and	CCONJ
easat-9711	166	94	earnings	earning	NOUN
easat-9711	166	95	quality	quality	NOUN
easat-9711	166	96	.	.	PUNCT
easat-9711	167	1	audit	audit	NOUN
easat-9711	167	2	quality	quality	NOUN
easat-9711	167	3	saw	see	VERB
easat-9711	167	4	a	a	DET
easat-9711	167	5	decrease	decrease	NOUN
easat-9711	167	6	in	in	ADP
easat-9711	167	7	its	its	PRON
easat-9711	167	8	average	average	ADJ
easat-9711	167	9	value	value	NOUN
easat-9711	167	10	from	from	ADP
easat-9711	167	11	0.065	0.065	NUM
easat-9711	167	12	to	to	ADP
easat-9711	167	13	0.031	0.031	NUM
easat-9711	167	14	,	,	PUNCT
easat-9711	167	15	accompanied	accompany	VERB
easat-9711	167	16	by	by	ADP
easat-9711	167	17	a	a	DET
easat-9711	167	18	reduction	reduction	NOUN
easat-9711	167	19	in	in	ADP
easat-9711	167	20	data	datum	NOUN
easat-9711	167	21	variation	variation	NOUN
easat-9711	167	22	,	,	PUNCT
easat-9711	167	23	though	though	SCONJ
easat-9711	167	24	its	its	PRON
easat-9711	167	25	distribution	distribution	NOUN
easat-9711	167	26	remained	remain	VERB
easat-9711	167	27	non	non	ADJ
easat-9711	167	28	-	-	ADJ
easat-9711	167	29	normal	normal	ADJ
easat-9711	167	30	.	.	PUNCT
easat-9711	168	1	the	the	DET
easat-9711	168	2	audit	audit	NOUN
easat-9711	168	3	timeline	timeline	NOUN
easat-9711	168	4	significantly	significantly	ADV
easat-9711	168	5	improved	improve	VERB
easat-9711	168	6	,	,	PUNCT
easat-9711	168	7	with	with	ADP
easat-9711	168	8	the	the	DET
easat-9711	168	9	average	average	ADJ
easat-9711	168	10	audit	audit	NOUN
easat-9711	168	11	completion	completion	NOUN
easat-9711	168	12	time	time	NOUN
easat-9711	168	13	falling	fall	VERB
easat-9711	168	14	from	from	ADP
easat-9711	168	15	61.679	61.679	NUM
easat-9711	168	16	to	to	ADP
easat-9711	168	17	55.009	55.009	NUM
easat-9711	168	18	,	,	PUNCT
easat-9711	168	19	reflecting	reflect	VERB
easat-9711	168	20	enhanced	enhanced	ADJ
easat-9711	168	21	efficiency	efficiency	NOUN
easat-9711	168	22	and	and	CCONJ
easat-9711	168	23	reduced	reduced	ADJ
easat-9711	168	24	variability	variability	NOUN
easat-9711	168	25	in	in	ADP
easat-9711	168	26	audit	audit	NOUN
easat-9711	168	27	durations	duration	NOUN
easat-9711	168	28	;	;	PUNCT
easat-9711	168	29	this	this	DET
easat-9711	168	30	data	datum	NOUN
easat-9711	168	31	also	also	ADV
easat-9711	168	32	exhibited	exhibit	VERB
easat-9711	168	33	a	a	DET
easat-9711	168	34	nonnormal	nonnormal	ADJ
easat-9711	168	35	distribution	distribution	NOUN
easat-9711	168	36	.	.	PUNCT
easat-9711	169	1	meanwhile	meanwhile	ADV
easat-9711	169	2	,	,	PUNCT
easat-9711	169	3	earnings	earning	NOUN
easat-9711	169	4	quality	quality	NOUN
easat-9711	169	5	generally	generally	ADV
easat-9711	169	6	improved	improve	VERB
easat-9711	169	7	after	after	ADP
easat-9711	169	8	blockchain	blockchain	PROPN
easat-9711	169	9	adoption	adoption	PROPN
easat-9711	169	10	,	,	PUNCT
easat-9711	169	11	with	with	ADP
easat-9711	169	12	its	its	PRON
easat-9711	169	13	mean	mean	NOUN
easat-9711	169	14	increasing	increase	VERB
easat-9711	169	15	from	from	ADP
easat-9711	169	16	55.009	55.009	NUM
easat-9711	169	17	to	to	ADP
easat-9711	169	18	67.404	67.404	NUM
easat-9711	169	19	,	,	PUNCT
easat-9711	169	20	despite	despite	SCONJ
easat-9711	169	21	a	a	DET
easat-9711	169	22	slight	slight	ADJ
easat-9711	169	23	increase	increase	NOUN
easat-9711	169	24	in	in	ADP
easat-9711	169	25	data	datum	NOUN
easat-9711	169	26	variation	variation	NOUN
easat-9711	169	27	.	.	PUNCT
easat-9711	170	1	unlike	unlike	ADP
easat-9711	170	2	the	the	DET
easat-9711	170	3	other	other	ADJ
easat-9711	170	4	two	two	NUM
easat-9711	170	5	variables	variable	NOUN
easat-9711	170	6	,	,	PUNCT
easat-9711	170	7	earnings	earning	NOUN
easat-9711	170	8	quality	quality	NOUN
easat-9711	170	9	data	datum	NOUN
easat-9711	170	10	showed	show	VERB
easat-9711	170	11	a	a	DET
easat-9711	170	12	tendency	tendency	NOUN
easat-9711	170	13	toward	toward	ADP
easat-9711	170	14	a	a	DET
easat-9711	170	15	more	more	ADV
easat-9711	170	16	symmetrical	symmetrical	ADJ
easat-9711	170	17	and	and	CCONJ
easat-9711	170	18	normal	normal	ADJ
easat-9711	170	19	distribution	distribution	NOUN
easat-9711	170	20	.	.	PUNCT
easat-9711	171	1	in	in	ADP
easat-9711	171	2	summary	summary	NOUN
easat-9711	171	3	,	,	PUNCT
easat-9711	171	4	the	the	DET
easat-9711	171	5	descriptive	descriptive	ADJ
easat-9711	171	6	analysis	analysis	NOUN
easat-9711	171	7	suggests	suggest	VERB
easat-9711	171	8	that	that	SCONJ
easat-9711	171	9	blockchain	blockchain	PROPN
easat-9711	171	10	adoption	adoption	NOUN
easat-9711	171	11	may	may	AUX
easat-9711	171	12	lead	lead	VERB
easat-9711	171	13	to	to	ADP
easat-9711	171	14	a	a	DET
easat-9711	171	15	more	more	ADV
easat-9711	171	16	efficient	efficient	ADJ
easat-9711	171	17	audit	audit	NOUN
easat-9711	171	18	process	process	NOUN
easat-9711	171	19	and	and	CCONJ
easat-9711	171	20	improved	improve	VERB
easat-9711	171	21	financial	financial	ADJ
easat-9711	171	22	reporting	reporting	NOUN
easat-9711	171	23	,	,	PUNCT
easat-9711	171	24	even	even	ADV
easat-9711	171	25	as	as	SCONJ
easat-9711	171	26	audit	audit	NOUN
easat-9711	171	27	quality	quality	NOUN
easat-9711	171	28	itself	itself	PRON
easat-9711	171	29	showed	show	VERB
easat-9711	171	30	a	a	DET
easat-9711	171	31	decrease	decrease	NOUN
easat-9711	171	32	in	in	ADP
easat-9711	171	33	this	this	DET
easat-9711	171	34	specific	specific	ADJ
easat-9711	171	35	measurement	measurement	NOUN
easat-9711	171	36	.	.	PUNCT
easat-9711	172	1	1836	1836	NUM
easat-9711	172	2	edelweiss	edelweiss	PROPN
easat-9711	172	3	applied	apply	VERB
easat-9711	172	4	science	science	NOUN
easat-9711	172	5	and	and	CCONJ
easat-9711	172	6	technology	technology	NOUN
easat-9711	172	7	issn	issn	PROPN
easat-9711	172	8	:	:	PUNCT
easat-9711	172	9	2576	2576	NUM
easat-9711	172	10	-	-	SYM
easat-9711	172	11	8484	8484	NUM
easat-9711	172	12	vol	vol	NOUN
easat-9711	172	13	.	.	PROPN
easat-9711	173	1	9	9	NUM
easat-9711	173	2	,	,	PUNCT
easat-9711	173	3	no	no	INTJ
easat-9711	173	4	.	.	NOUN
easat-9711	173	5	8	8	NUM
easat-9711	173	6	:	:	SYM
easat-9711	173	7	1827	1827	NUM
easat-9711	173	8	-	-	SYM
easat-9711	173	9	1841	1841	NUM
easat-9711	173	10	,	,	PUNCT
easat-9711	173	11	2025	2025	NUM
easat-9711	173	12	doi	doi	NOUN
easat-9711	173	13	:	:	PUNCT
easat-9711	173	14	10.55214/2576	10.55214/2576	NUM
easat-9711	173	15	-	-	NOUN
easat-9711	173	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	173	17	©	©	PROPN
easat-9711	173	18	2025	2025	NUM
easat-9711	173	19	by	by	ADP
easat-9711	173	20	the	the	DET
easat-9711	173	21	authors	author	NOUN
easat-9711	173	22	;	;	PUNCT
easat-9711	173	23	licensee	licensee	PROPN
easat-9711	173	24	learning	learn	VERB
easat-9711	173	25	gate	gate	PROPN
easat-9711	174	1	4.1.1	4.1.1	PROPN
easat-9711	174	2	.	.	PUNCT
easat-9711	175	1	normality	normality	NOUN
easat-9711	175	2	test	test	NOUN
easat-9711	175	3	table	table	NOUN
easat-9711	175	4	6	6	NUM
easat-9711	175	5	.	.	PUNCT
easat-9711	175	6	normality	normality	NOUN
easat-9711	175	7	test	test	NOUN
easat-9711	175	8	.	.	PUNCT
easat-9711	176	1	variable	variable	ADJ
easat-9711	176	2	obs	obs	PROPN
easat-9711	176	3	.	.	PUNCT
easat-9711	177	1	pr(skewness	pr(skewness	PROPN
easat-9711	177	2	)	)	PUNCT
easat-9711	177	3	pr(kurtosis	pr(kurtosis	NOUN
easat-9711	177	4	)	)	PUNCT
easat-9711	177	5	adj	adj	PROPN
easat-9711	177	6	chi2(2	chi2(2	PROPN
easat-9711	177	7	)	)	PUNCT
easat-9711	177	8	prob	prob	NOUN
easat-9711	177	9	>	>	PUNCT
easat-9711	177	10	chi2	chi2	PROPN
easat-9711	177	11	aqb	aqb	PROPN
easat-9711	177	12	324	324	NUM
easat-9711	177	13	0.0000	0.0000	NUM
easat-9711	177	14	0.0000	0.0000	NUM
easat-9711	177	15	.	.	PUNCT
easat-9711	178	1	0.0000	0.0000	NUM
easat-9711	178	2	aqa	aqa	PROPN
easat-9711	178	3	324	324	NUM
easat-9711	178	4	0.0000	0.0000	NUM
easat-9711	178	5	0.0000	0.0000	NUM
easat-9711	178	6	.	.	PUNCT
easat-9711	179	1	0.0000	0.0000	NUM
easat-9711	179	2	tlb	tlb	NOUN
easat-9711	179	3	305	305	NUM
easat-9711	179	4	0.0000	0.0000	NUM
easat-9711	179	5	0.0000	0.0000	NUM
easat-9711	179	6	.	.	PUNCT
easat-9711	180	1	0.0000	0.0000	NUM
easat-9711	180	2	tla	tla	NOUN
easat-9711	180	3	318	318	NUM
easat-9711	180	4	0.0000	0.0000	NUM
easat-9711	180	5	0.0000	0.0000	NUM
easat-9711	180	6	.	.	PUNCT
easat-9711	181	1	0.0000	0.0000	NUM
easat-9711	181	2	eqb	eqb	VERB
easat-9711	181	3	307	307	NUM
easat-9711	181	4	0.0000	0.0000	NUM
easat-9711	181	5	0.0185	0.0185	NUM
easat-9711	181	6	20.88	20.88	NUM
easat-9711	181	7	0.0000	0.0000	NUM
easat-9711	181	8	eqa	eqa	NOUN
easat-9711	181	9	323	323	NUM
easat-9711	181	10	0.0000	0.0000	NUM
easat-9711	181	11	0.0068	0.0068	NUM
easat-9711	181	12	21.90	21.90	NUM
easat-9711	181	13	0.0000	0.0000	NUM
easat-9711	181	14	based	base	VERB
easat-9711	181	15	on	on	ADP
easat-9711	181	16	the	the	DET
easat-9711	181	17	results	result	NOUN
easat-9711	181	18	of	of	ADP
easat-9711	181	19	the	the	DET
easat-9711	181	20	skewness	skewness	NOUN
easat-9711	181	21	/	/	SYM
easat-9711	181	22	kurtosis	kurtosis	NOUN
easat-9711	181	23	test	test	NOUN
easat-9711	181	24	,	,	PUNCT
easat-9711	181	25	all	all	DET
easat-9711	181	26	variables	variable	NOUN
easat-9711	181	27	demonstrate	demonstrate	VERB
easat-9711	181	28	a	a	DET
easat-9711	181	29	significant	significant	ADJ
easat-9711	181	30	departure	departure	NOUN
easat-9711	181	31	from	from	ADP
easat-9711	181	32	a	a	DET
easat-9711	181	33	normal	normal	ADJ
easat-9711	181	34	distribution	distribution	NOUN
easat-9711	181	35	(	(	PUNCT
easat-9711	181	36	p	p	NOUN
easat-9711	181	37	-	-	PUNCT
easat-9711	181	38	values	value	NOUN
easat-9711	181	39	well	well	ADV
easat-9711	181	40	below	below	ADP
easat-9711	181	41	0.05	0.05	NUM
easat-9711	181	42	)	)	PUNCT
easat-9711	181	43	.	.	PUNCT
easat-9711	182	1	this	this	PRON
easat-9711	182	2	confirmed	confirm	VERB
easat-9711	182	3	non	non	ADJ
easat-9711	182	4	-	-	ADJ
easat-9711	182	5	normality	normality	ADJ
easat-9711	182	6	,	,	PUNCT
easat-9711	182	7	coupled	couple	VERB
easat-9711	182	8	with	with	ADP
easat-9711	182	9	the	the	DET
easat-9711	182	10	paired	pair	VERB
easat-9711	182	11	and	and	CCONJ
easat-9711	182	12	ordinal	ordinal	ADJ
easat-9711	182	13	nature	nature	NOUN
easat-9711	182	14	of	of	ADP
easat-9711	182	15	the	the	DET
easat-9711	182	16	data	datum	NOUN
easat-9711	182	17	,	,	PUNCT
easat-9711	182	18	strongly	strongly	ADV
easat-9711	182	19	supports	support	VERB
easat-9711	182	20	the	the	DET
easat-9711	182	21	application	application	NOUN
easat-9711	182	22	of	of	ADP
easat-9711	182	23	non	non	ADJ
easat-9711	182	24	-	-	ADJ
easat-9711	182	25	parametric	parametric	ADJ
easat-9711	182	26	methods	method	NOUN
easat-9711	182	27	,	,	PUNCT
easat-9711	182	28	such	such	ADJ
easat-9711	182	29	as	as	ADP
easat-9711	182	30	the	the	DET
easat-9711	182	31	wilcoxon	wilcoxon	ADJ
easat-9711	182	32	signed	sign	VERB
easat-9711	182	33	-	-	PUNCT
easat-9711	182	34	rank	rank	NOUN
easat-9711	182	35	test	test	NOUN
easat-9711	182	36	,	,	PUNCT
easat-9711	182	37	to	to	PART
easat-9711	182	38	assess	assess	VERB
easat-9711	182	39	differences	difference	NOUN
easat-9711	182	40	observed	observe	VERB
easat-9711	182	41	before	before	ADV
easat-9711	182	42	and	and	CCONJ
easat-9711	182	43	after	after	ADP
easat-9711	182	44	blockchain	blockchain	PROPN
easat-9711	182	45	adoption	adoption	NOUN
easat-9711	182	46	[	[	X
easat-9711	182	47	32	32	NUM
easat-9711	182	48	,	,	PUNCT
easat-9711	182	49	33	33	NUM
easat-9711	182	50	]	]	PUNCT
easat-9711	182	51	.	.	PUNCT
easat-9711	183	1	4.1.2	4.1.2	NUM
easat-9711	183	2	.	.	PUNCT
easat-9711	183	3	hypothesis	hypothesis	NOUN
easat-9711	183	4	test	test	NOUN
easat-9711	183	5	4.1.2.1	4.1.2.1	NUM
easat-9711	183	6	.	.	PROPN
easat-9711	184	1	wilcoxon	wilcoxon	PROPN
easat-9711	184	2	signed	sign	VERB
easat-9711	184	3	-	-	PUNCT
easat-9711	184	4	rank	rank	NOUN
easat-9711	184	5	test	test	NOUN
easat-9711	184	6	table	table	NOUN
easat-9711	184	7	7	7	NUM
easat-9711	184	8	.	.	PUNCT
easat-9711	185	1	wilcoxon	wilcoxon	PROPN
easat-9711	185	2	signed	sign	VERB
easat-9711	185	3	-	-	PUNCT
easat-9711	185	4	rank	rank	NOUN
easat-9711	185	5	test	test	NOUN
easat-9711	185	6	for	for	ADP
easat-9711	185	7	audit	audit	NOUN
easat-9711	185	8	quality	quality	NOUN
easat-9711	185	9	.	.	PUNCT
easat-9711	186	1	sign	sign	PROPN
easat-9711	186	2	obs	obs	PROPN
easat-9711	186	3	.	.	PUNCT
easat-9711	187	1	sum	sum	NOUN
easat-9711	187	2	ranks	rank	NOUN
easat-9711	187	3	expected	expect	VERB
easat-9711	187	4	positive	positive	ADJ
easat-9711	187	5	14	14	NUM
easat-9711	187	6	4424	4424	NUM
easat-9711	187	7	2686	2686	NUM
easat-9711	187	8	negative	negative	ADJ
easat-9711	187	9	3	3	NUM
easat-9711	187	10	948	948	NUM
easat-9711	187	11	2686	2686	NUM
easat-9711	187	12	zero	zero	NUM
easat-9711	187	13	307	307	NUM
easat-9711	187	14	47278	47278	NUM
easat-9711	187	15	47278	47278	NUM
easat-9711	188	1	all	all	DET
easat-9711	188	2	324	324	NUM
easat-9711	188	3	52650	52650	NUM
easat-9711	188	4	52650	52650	NUM
easat-9711	188	5	unadjusted	unadjuste	VERB
easat-9711	188	6	variance	variance	NOUN
easat-9711	188	7	2847487.50	2847487.50	NUM
easat-9711	188	8	adjustment	adjustment	NOUN
easat-9711	188	9	for	for	ADP
easat-9711	188	10	ties	tie	NOUN
easat-9711	188	11	-102.00	-102.00	PROPN
easat-9711	188	12	adjustment	adjustment	NOUN
easat-9711	188	13	for	for	ADP
easat-9711	188	14	zeros	zero	NOUN
easat-9711	188	15	-2.42e+06	-2.42e+06	PUNCT
easat-9711	188	16	adjusted	adjust	VERB
easat-9711	188	17	variance	variance	NOUN
easat-9711	188	18	424388.00	424388.00	NUM
easat-9711	188	19	h₀	h₀	NOUN
easat-9711	188	20	:	:	PUNCT
easat-9711	188	21	aqb	aqb	PROPN
easat-9711	188	22	=	=	SYM
easat-9711	188	23	aqa	aqa	PROPN
easat-9711	188	24	z	z	NOUN
easat-9711	188	25	=	=	PUNCT
easat-9711	188	26	2.668	2.668	NUM
easat-9711	188	27	prob	prob	NOUN
easat-9711	188	28	>	>	X
easat-9711	188	29	|z|	|z|	PROPN
easat-9711	188	30	=	=	SYM
easat-9711	188	31	0.0076	0.0076	NUM
easat-9711	188	32	table	table	NOUN
easat-9711	188	33	8	8	NUM
easat-9711	188	34	.	.	PUNCT
easat-9711	189	1	wilcoxon	wilcoxon	PROPN
easat-9711	189	2	signed	sign	VERB
easat-9711	189	3	-	-	PUNCT
easat-9711	189	4	rank	rank	NOUN
easat-9711	189	5	test	test	NOUN
easat-9711	189	6	for	for	ADP
easat-9711	189	7	audit	audit	NOUN
easat-9711	189	8	timeline	timeline	NOUN
easat-9711	189	9	.	.	PUNCT
easat-9711	190	1	sign	sign	PROPN
easat-9711	190	2	obs	obs	PROPN
easat-9711	190	3	.	.	PUNCT
easat-9711	191	1	sum	sum	NOUN
easat-9711	191	2	ranks	rank	NOUN
easat-9711	191	3	expected	expect	VERB
easat-9711	191	4	positive	positive	ADJ
easat-9711	191	5	161	161	NUM
easat-9711	191	6	31895	31895	NUM
easat-9711	191	7	23017.5	23017.5	NUM
easat-9711	191	8	negative	negative	ADJ
easat-9711	191	9	109	109	NUM
easat-9711	191	10	14140	14140	NUM
easat-9711	191	11	23017.5	23017.5	NUM
easat-9711	191	12	zero	zero	NUM
easat-9711	191	13	35	35	NUM
easat-9711	191	14	630	630	NUM
easat-9711	191	15	630	630	NUM
easat-9711	191	16	all	all	PRON
easat-9711	191	17	305	305	NUM
easat-9711	191	18	46665	46665	NUM
easat-9711	191	19	46665	46665	NUM
easat-9711	191	20	unadjusted	unadjuste	VERB
easat-9711	191	21	variance	variance	NOUN
easat-9711	191	22	23760026.25	23760026.25	NUM
easat-9711	191	23	adjustment	adjustment	NOUN
easat-9711	191	24	for	for	ADP
easat-9711	191	25	ties	tie	NOUN
easat-9711	191	26	-6469.88	-6469.88	PUNCT
easat-9711	191	27	adjustment	adjustment	NOUN
easat-9711	191	28	for	for	ADP
easat-9711	191	29	zeros	zero	NOUN
easat-9711	191	30	-3727.50	-3727.50	NUM
easat-9711	191	31	adjusted	adjust	VERB
easat-9711	191	32	variance	variance	NOUN
easat-9711	191	33	2365828.88	2365828.88	NUM
easat-9711	191	34	h₀	h₀	NOUN
easat-9711	191	35	:	:	PUNCT
easat-9711	191	36	tlb	tlb	NOUN
easat-9711	191	37	=	=	SYM
easat-9711	191	38	tla	tla	NOUN
easat-9711	191	39	z	z	NOUN
easat-9711	191	40	=	=	SYM
easat-9711	191	41	5.772	5.772	NUM
easat-9711	191	42	prob	prob	NOUN
easat-9711	191	43	>	>	X
easat-9711	191	44	|z|	|z|	PROPN
easat-9711	191	45	=	=	SYM
easat-9711	191	46	0.0000	0.0000	NUM
easat-9711	191	47	a	a	DET
easat-9711	191	48	series	series	NOUN
easat-9711	191	49	of	of	ADP
easat-9711	191	50	wilcoxon	wilcoxon	PROPN
easat-9711	191	51	signed	sign	VERB
easat-9711	191	52	-	-	PUNCT
easat-9711	191	53	rank	rank	NOUN
easat-9711	191	54	tests	test	NOUN
easat-9711	191	55	were	be	AUX
easat-9711	191	56	conducted	conduct	VERB
easat-9711	191	57	to	to	PART
easat-9711	191	58	assess	assess	VERB
easat-9711	191	59	the	the	DET
easat-9711	191	60	impact	impact	NOUN
easat-9711	191	61	of	of	ADP
easat-9711	191	62	blockchain	blockchain	PROPN
easat-9711	191	63	technology	technology	PROPN
easat-9711	191	64	in	in	ADP
easat-9711	191	65	the	the	DET
easat-9711	191	66	audit	audit	NOUN
easat-9711	191	67	process	process	NOUN
easat-9711	191	68	.	.	PUNCT
easat-9711	192	1	for	for	ADP
easat-9711	192	2	audit	audit	NOUN
easat-9711	192	3	quality	quality	NOUN
easat-9711	192	4	,	,	PUNCT
easat-9711	192	5	a	a	DET
easat-9711	192	6	z	z	NOUN
easat-9711	192	7	-	-	PUNCT
easat-9711	192	8	value	value	NOUN
easat-9711	192	9	of	of	ADP
easat-9711	192	10	2.668	2.668	NUM
easat-9711	192	11	and	and	CCONJ
easat-9711	192	12	a	a	DET
easat-9711	192	13	significance	significance	NOUN
easat-9711	192	14	level	level	NOUN
easat-9711	192	15	of	of	ADP
easat-9711	192	16	0.0076	0.0076	NUM
easat-9711	192	17	(	(	PUNCT
easat-9711	192	18	below	below	ADP
easat-9711	192	19	0.05	0.05	NUM
easat-9711	192	20	)	)	PUNCT
easat-9711	192	21	indicate	indicate	VERB
easat-9711	192	22	a	a	DET
easat-9711	192	23	significant	significant	ADJ
easat-9711	192	24	difference	difference	NOUN
easat-9711	192	25	before	before	ADV
easat-9711	192	26	and	and	CCONJ
easat-9711	192	27	after	after	ADP
easat-9711	192	28	blockchain	blockchain	PROPN
easat-9711	192	29	adoption	adoption	PROPN
easat-9711	192	30	,	,	PUNCT
easat-9711	192	31	even	even	ADV
easat-9711	192	32	though	though	SCONJ
easat-9711	192	33	most	most	ADJ
easat-9711	192	34	data	datum	NOUN
easat-9711	192	35	(	(	PUNCT
easat-9711	192	36	307	307	NUM
easat-9711	192	37	out	out	ADP
easat-9711	192	38	of	of	ADP
easat-9711	192	39	324	324	NUM
easat-9711	192	40	observations	observation	NOUN
easat-9711	192	41	)	)	PUNCT
easat-9711	192	42	showed	show	VERB
easat-9711	192	43	no	no	DET
easat-9711	192	44	change	change	NOUN
easat-9711	192	45	.	.	PUNCT
easat-9711	193	1	similarly	similarly	ADV
easat-9711	193	2	,	,	PUNCT
easat-9711	193	3	the	the	DET
easat-9711	193	4	audit	audit	NOUN
easat-9711	193	5	timeline	timeline	NOUN
easat-9711	193	6	test	test	NOUN
easat-9711	193	7	(	(	PUNCT
easat-9711	193	8	z	z	NOUN
easat-9711	193	9	-	-	PUNCT
easat-9711	193	10	value	value	NOUN
easat-9711	193	11	of	of	ADP
easat-9711	193	12	5.772	5.772	NUM
easat-9711	193	13	,	,	PUNCT
easat-9711	193	14	1837	1837	NUM
easat-9711	193	15	edelweiss	edelweiss	PROPN
easat-9711	193	16	applied	apply	VERB
easat-9711	193	17	science	science	NOUN
easat-9711	193	18	and	and	CCONJ
easat-9711	193	19	technology	technology	NOUN
easat-9711	193	20	issn	issn	PROPN
easat-9711	193	21	:	:	PUNCT
easat-9711	193	22	2576	2576	NUM
easat-9711	193	23	-	-	SYM
easat-9711	193	24	8484	8484	NUM
easat-9711	193	25	vol	vol	NOUN
easat-9711	193	26	.	.	PROPN
easat-9711	194	1	9	9	NUM
easat-9711	194	2	,	,	PUNCT
easat-9711	194	3	no	no	INTJ
easat-9711	194	4	.	.	NOUN
easat-9711	194	5	8	8	NUM
easat-9711	194	6	:	:	SYM
easat-9711	194	7	1827	1827	NUM
easat-9711	194	8	-	-	SYM
easat-9711	194	9	1841	1841	NUM
easat-9711	194	10	,	,	PUNCT
easat-9711	194	11	2025	2025	NUM
easat-9711	194	12	doi	doi	NOUN
easat-9711	194	13	:	:	PUNCT
easat-9711	194	14	10.55214/2576	10.55214/2576	NUM
easat-9711	194	15	-	-	NOUN
easat-9711	194	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	194	17	©	©	PROPN
easat-9711	194	18	2025	2025	NUM
easat-9711	194	19	by	by	ADP
easat-9711	194	20	the	the	DET
easat-9711	194	21	authors	author	NOUN
easat-9711	194	22	;	;	PUNCT
easat-9711	194	23	licensee	licensee	PROPN
easat-9711	194	24	learning	learning	NOUN
easat-9711	194	25	gate	gate	NOUN
easat-9711	194	26	p	p	NOUN
easat-9711	194	27	-	-	PUNCT
easat-9711	194	28	value	value	NOUN
easat-9711	194	29	of	of	ADP
easat-9711	194	30	0.0000	0.0000	NUM
easat-9711	194	31	)	)	PUNCT
easat-9711	194	32	also	also	ADV
easat-9711	194	33	revealed	reveal	VERB
easat-9711	194	34	a	a	DET
easat-9711	194	35	significant	significant	ADJ
easat-9711	194	36	difference	difference	NOUN
easat-9711	194	37	,	,	PUNCT
easat-9711	194	38	with	with	ADP
easat-9711	194	39	161	161	NUM
easat-9711	194	40	observations	observation	NOUN
easat-9711	194	41	showing	show	VERB
easat-9711	194	42	an	an	DET
easat-9711	194	43	accelerated	accelerated	ADJ
easat-9711	194	44	timeline	timeline	NOUN
easat-9711	194	45	post	post	NOUN
easat-9711	194	46	-	-	NOUN
easat-9711	194	47	implementation	implementation	NOUN
easat-9711	194	48	.	.	PUNCT
easat-9711	195	1	however	however	ADV
easat-9711	195	2	,	,	PUNCT
easat-9711	195	3	the	the	DET
easat-9711	195	4	test	test	NOUN
easat-9711	195	5	for	for	ADP
easat-9711	195	6	blockchain	blockchain	PROPN
easat-9711	195	7	quantitative	quantitative	ADJ
easat-9711	195	8	effectiveness	effectiveness	NOUN
easat-9711	195	9	(	(	PUNCT
easat-9711	195	10	z	z	NOUN
easat-9711	195	11	-	-	PUNCT
easat-9711	195	12	value	value	NOUN
easat-9711	195	13	of	of	ADP
easat-9711	195	14	1.341	1.341	NUM
easat-9711	195	15	,	,	PUNCT
easat-9711	195	16	p	p	NOUN
easat-9711	195	17	-	-	PUNCT
easat-9711	195	18	value	value	NOUN
easat-9711	195	19	of	of	ADP
easat-9711	195	20	0.1800	0.1800	NUM
easat-9711	195	21	)	)	PUNCT
easat-9711	195	22	found	find	VERB
easat-9711	195	23	no	no	DET
easat-9711	195	24	statistically	statistically	ADV
easat-9711	195	25	significant	significant	ADJ
easat-9711	195	26	difference	difference	NOUN
easat-9711	195	27	.	.	PUNCT
easat-9711	196	1	these	these	DET
easat-9711	196	2	findings	finding	NOUN
easat-9711	196	3	suggest	suggest	VERB
easat-9711	196	4	that	that	SCONJ
easat-9711	196	5	while	while	SCONJ
easat-9711	196	6	blockchain	blockchain	PROPN
easat-9711	196	7	adoption	adoption	PROPN
easat-9711	196	8	significantly	significantly	ADV
easat-9711	196	9	impacts	impact	VERB
easat-9711	196	10	audit	audit	NOUN
easat-9711	196	11	quality	quality	NOUN
easat-9711	196	12	and	and	CCONJ
easat-9711	196	13	audit	audit	NOUN
easat-9711	196	14	timeline	timeline	NOUN
easat-9711	196	15	,	,	PUNCT
easat-9711	196	16	its	its	PRON
easat-9711	196	17	effect	effect	NOUN
easat-9711	196	18	on	on	ADP
easat-9711	196	19	quantitative	quantitative	ADJ
easat-9711	196	20	effectiveness	effectiveness	NOUN
easat-9711	196	21	is	be	AUX
easat-9711	196	22	not	not	PART
easat-9711	196	23	yet	yet	ADV
easat-9711	196	24	consistently	consistently	ADV
easat-9711	196	25	or	or	CCONJ
easat-9711	196	26	statistically	statistically	ADV
easat-9711	196	27	significant	significant	ADJ
easat-9711	196	28	.	.	PUNCT
easat-9711	197	1	this	this	PRON
easat-9711	197	2	provides	provide	VERB
easat-9711	197	3	a	a	DET
easat-9711	197	4	more	more	ADV
easat-9711	197	5	comprehensive	comprehensive	ADJ
easat-9711	197	6	view	view	NOUN
easat-9711	197	7	of	of	ADP
easat-9711	197	8	blockchain	blockchain	PROPN
easat-9711	197	9	's	's	PART
easat-9711	197	10	influence	influence	NOUN
easat-9711	197	11	on	on	ADP
easat-9711	197	12	the	the	DET
easat-9711	197	13	audit	audit	NOUN
easat-9711	197	14	process	process	NOUN
easat-9711	197	15	,	,	PUNCT
easat-9711	197	16	highlighting	highlight	VERB
easat-9711	197	17	its	its	PRON
easat-9711	197	18	clearer	clear	ADJ
easat-9711	197	19	impact	impact	NOUN
easat-9711	197	20	on	on	ADP
easat-9711	197	21	quality	quality	NOUN
easat-9711	197	22	and	and	CCONJ
easat-9711	197	23	time	time	NOUN
easat-9711	197	24	efficiency	efficiency	NOUN
easat-9711	197	25	compared	compare	VERB
easat-9711	197	26	to	to	ADP
easat-9711	197	27	its	its	PRON
easat-9711	197	28	quantitative	quantitative	ADJ
easat-9711	197	29	effectiveness	effectiveness	NOUN
easat-9711	197	30	.	.	PUNCT
easat-9711	198	1	table	table	NOUN
easat-9711	198	2	9	9	NUM
easat-9711	198	3	.	.	PUNCT
easat-9711	199	1	wilcoxon	wilcoxon	PROPN
easat-9711	199	2	signed	sign	VERB
easat-9711	199	3	-	-	PUNCT
easat-9711	199	4	rank	rank	NOUN
easat-9711	199	5	test	test	NOUN
easat-9711	199	6	for	for	ADP
easat-9711	199	7	earnings	earning	NOUN
easat-9711	199	8	quality	quality	NOUN
easat-9711	199	9	.	.	PUNCT
easat-9711	200	1	sign	sign	NOUN
easat-9711	200	2	.	.	PUNCT
easat-9711	201	1	obs	obs	PROPN
easat-9711	201	2	.	.	PROPN
easat-9711	202	1	sum	sum	NOUN
easat-9711	202	2	ranks	rank	NOUN
easat-9711	202	3	expected	expect	VERB
easat-9711	202	4	positive	positive	ADJ
easat-9711	202	5	158	158	NUM
easat-9711	202	6	25692.5	25692.5	NUM
easat-9711	202	7	23606	23606	NUM
easat-9711	202	8	negative	negative	ADJ
easat-9711	202	9	138	138	NUM
easat-9711	202	10	21519.5	21519.5	NUM
easat-9711	202	11	23606	23606	NUM
easat-9711	202	12	zero	zero	NUM
easat-9711	202	13	11	11	NUM
easat-9711	202	14	66	66	NUM
easat-9711	202	15	66	66	NUM
easat-9711	202	16	all	all	PRON
easat-9711	202	17	307	307	NUM
easat-9711	202	18	47278	47278	NUM
easat-9711	202	19	47278	47278	NUM
easat-9711	202	20	unadjusted	unadjuste	VERB
easat-9711	202	21	variance	variance	NOUN
easat-9711	202	22	2422997.50	2422997.50	NUM
easat-9711	202	23	adjustment	adjustment	NOUN
easat-9711	202	24	for	for	ADP
easat-9711	202	25	ties	tie	NOUN
easat-9711	202	26	-650.00	-650.00	PROPN
easat-9711	202	27	adjustment	adjustment	NOUN
easat-9711	202	28	for	for	ADP
easat-9711	202	29	zeros	zero	NOUN
easat-9711	202	30	-126.50	-126.50	PROPN
easat-9711	202	31	adjusted	adjust	VERB
easat-9711	202	32	variance	variance	NOUN
easat-9711	202	33	2422221.00	2422221.00	NUM
easat-9711	202	34	h₀	h₀	NOUN
easat-9711	202	35	:	:	PUNCT
easat-9711	202	36	eqb	eqb	NOUN
easat-9711	202	37	=	=	SYM
easat-9711	202	38	eqa	eqa	PROPN
easat-9711	202	39	z	z	PROPN
easat-9711	202	40	=	=	SYM
easat-9711	202	41	1.341	1.341	NUM
easat-9711	202	42	prob	prob	NOUN
easat-9711	202	43	>	>	X
easat-9711	202	44	|z|	|z|	PROPN
easat-9711	202	45	=	=	PUNCT
easat-9711	202	46	0.1800	0.1800	NUM
easat-9711	202	47	4.2	4.2	NUM
easat-9711	202	48	.	.	PUNCT
easat-9711	203	1	discussions	discussion	NOUN
easat-9711	203	2	4.2.1	4.2.1	NOUN
easat-9711	203	3	.	.	PUNCT
easat-9711	204	1	effect	effect	NOUN
easat-9711	204	2	of	of	ADP
easat-9711	204	3	blockchain	blockchain	PROPN
easat-9711	204	4	adoption	adoption	NOUN
easat-9711	204	5	on	on	ADP
easat-9711	204	6	audit	audit	NOUN
easat-9711	204	7	quality	quality	NOUN
easat-9711	204	8	the	the	DET
easat-9711	204	9	analysis	analysis	NOUN
easat-9711	204	10	in	in	ADP
easat-9711	204	11	this	this	DET
easat-9711	204	12	study	study	NOUN
easat-9711	204	13	reveals	reveal	VERB
easat-9711	204	14	that	that	SCONJ
easat-9711	204	15	the	the	DET
easat-9711	204	16	adoption	adoption	NOUN
easat-9711	204	17	of	of	ADP
easat-9711	204	18	blockchain	blockchain	PROPN
easat-9711	204	19	technology	technology	PROPN
easat-9711	204	20	significantly	significantly	ADV
easat-9711	204	21	enhances	enhance	VERB
easat-9711	204	22	audit	audit	NOUN
easat-9711	204	23	quality	quality	NOUN
easat-9711	204	24	.	.	PUNCT
easat-9711	205	1	this	this	DET
easat-9711	205	2	result	result	NOUN
easat-9711	205	3	is	be	AUX
easat-9711	205	4	consistent	consistent	ADJ
easat-9711	205	5	with	with	ADP
easat-9711	205	6	a	a	DET
easat-9711	205	7	literature	literature	NOUN
easat-9711	205	8	review	review	NOUN
easat-9711	205	9	that	that	SCONJ
easat-9711	205	10	highlights	highlight	VERB
easat-9711	205	11	blockchain	blockchain	PROPN
easat-9711	205	12	’s	’s	PART
easat-9711	205	13	potential	potential	NOUN
easat-9711	205	14	to	to	PART
easat-9711	205	15	enhance	enhance	VERB
easat-9711	205	16	the	the	DET
easat-9711	205	17	integrity	integrity	NOUN
easat-9711	205	18	and	and	CCONJ
easat-9711	205	19	dependability	dependability	NOUN
easat-9711	205	20	of	of	ADP
easat-9711	205	21	audit	audit	NOUN
easat-9711	205	22	processes	process	NOUN
easat-9711	205	23	.	.	PUNCT
easat-9711	206	1	for	for	ADP
easat-9711	206	2	instance	instance	NOUN
easat-9711	206	3	,	,	PUNCT
easat-9711	206	4	a	a	DET
easat-9711	206	5	study	study	NOUN
easat-9711	206	6	on	on	ADP
easat-9711	206	7	auditors	auditor	NOUN
easat-9711	206	8	'	'	PART
easat-9711	206	9	perceptions	perception	NOUN
easat-9711	206	10	in	in	ADP
easat-9711	206	11	indonesia	indonesia	PROPN
easat-9711	206	12	,	,	PUNCT
easat-9711	206	13	notably	notably	ADV
easat-9711	206	14	concluded	conclude	VERB
easat-9711	206	15	that	that	SCONJ
easat-9711	206	16	implementing	implement	VERB
easat-9711	206	17	blockchain	blockchain	PROPN
easat-9711	206	18	exerts	exert	VERB
easat-9711	206	19	a	a	DET
easat-9711	206	20	significant	significant	ADJ
easat-9711	206	21	positive	positive	ADJ
easat-9711	206	22	impact	impact	NOUN
easat-9711	206	23	on	on	ADP
easat-9711	206	24	audit	audit	NOUN
easat-9711	206	25	quality	quality	NOUN
easat-9711	206	26	[	[	X
easat-9711	206	27	8	8	NUM
easat-9711	206	28	]	]	PUNCT
easat-9711	206	29	.	.	PUNCT
easat-9711	207	1	this	this	DET
easat-9711	207	2	perspective	perspective	NOUN
easat-9711	207	3	is	be	AUX
easat-9711	207	4	largely	largely	ADV
easat-9711	207	5	underpinned	underpin	VERB
easat-9711	207	6	by	by	ADP
easat-9711	207	7	the	the	DET
easat-9711	207	8	argument	argument	NOUN
easat-9711	207	9	that	that	SCONJ
easat-9711	207	10	blockchain	blockchain	PROPN
easat-9711	207	11	's	's	PART
easat-9711	207	12	inherently	inherently	ADV
easat-9711	207	13	transparent	transparent	ADJ
easat-9711	207	14	and	and	CCONJ
easat-9711	207	15	immutable	immutable	ADJ
easat-9711	207	16	shared	shared	ADJ
easat-9711	207	17	ledger	ledger	NOUN
easat-9711	207	18	fundamentally	fundamentally	ADV
easat-9711	207	19	curtails	curtail	VERB
easat-9711	207	20	the	the	DET
easat-9711	207	21	risk	risk	NOUN
easat-9711	207	22	of	of	ADP
easat-9711	207	23	financial	financial	ADJ
easat-9711	207	24	information	information	NOUN
easat-9711	207	25	manipulation	manipulation	NOUN
easat-9711	207	26	,	,	PUNCT
easat-9711	207	27	thereby	thereby	ADV
easat-9711	207	28	considerably	considerably	ADV
easat-9711	207	29	strengthening	strengthen	VERB
easat-9711	207	30	the	the	DET
easat-9711	207	31	reliability	reliability	NOUN
easat-9711	207	32	of	of	ADP
easat-9711	207	33	audit	audit	NOUN
easat-9711	207	34	evidence	evidence	NOUN
easat-9711	207	35	.	.	PUNCT
easat-9711	208	1	in	in	ADP
easat-9711	208	2	addition	addition	NOUN
easat-9711	208	3	,	,	PUNCT
easat-9711	208	4	blockchain	blockchain	PROPN
easat-9711	208	5	will	will	AUX
easat-9711	208	6	fundamentally	fundamentally	ADV
easat-9711	208	7	transform	transform	VERB
easat-9711	208	8	the	the	DET
easat-9711	208	9	auditor	auditor	NOUN
easat-9711	208	10	's	's	PART
easat-9711	208	11	professional	professional	ADJ
easat-9711	208	12	landscape	landscape	NOUN
easat-9711	208	13	,	,	PUNCT
easat-9711	208	14	empowering	empower	VERB
easat-9711	208	15	them	they	PRON
easat-9711	208	16	to	to	PART
easat-9711	208	17	concentrate	concentrate	VERB
easat-9711	208	18	on	on	ADP
easat-9711	208	19	more	more	ADV
easat-9711	208	20	intricate	intricate	ADJ
easat-9711	208	21	and	and	CCONJ
easat-9711	208	22	value	value	NOUN
easat-9711	208	23	-	-	PUNCT
easat-9711	208	24	added	add	VERB
easat-9711	208	25	analysis	analysis	NOUN
easat-9711	208	26	due	due	ADP
easat-9711	208	27	to	to	ADP
easat-9711	208	28	the	the	DET
easat-9711	208	29	availability	availability	NOUN
easat-9711	208	30	of	of	ADP
easat-9711	208	31	cleaner	clean	ADJ
easat-9711	208	32	,	,	PUNCT
easat-9711	208	33	more	more	ADV
easat-9711	208	34	trustworthy	trustworthy	ADJ
easat-9711	208	35	data	datum	NOUN
easat-9711	208	36	[	[	X
easat-9711	208	37	17	17	NUM
easat-9711	208	38	]	]	PUNCT
easat-9711	208	39	.	.	PUNCT
easat-9711	209	1	in	in	ADP
easat-9711	209	2	line	line	NOUN
easat-9711	209	3	with	with	ADP
easat-9711	209	4	these	these	DET
easat-9711	209	5	observations	observation	NOUN
easat-9711	209	6	,	,	PUNCT
easat-9711	209	7	there	there	PRON
easat-9711	209	8	is	be	VERB
easat-9711	209	9	a	a	DET
easat-9711	209	10	recent	recent	ADJ
easat-9711	209	11	empirical	empirical	ADJ
easat-9711	209	12	work	work	NOUN
easat-9711	209	13	from	from	ADP
easat-9711	209	14	turkey	turkey	NOUN
easat-9711	209	15	also	also	ADV
easat-9711	209	16	provides	provide	VERB
easat-9711	209	17	evidence	evidence	NOUN
easat-9711	209	18	that	that	SCONJ
easat-9711	209	19	the	the	DET
easat-9711	209	20	strategic	strategic	ADJ
easat-9711	209	21	utilization	utilization	NOUN
easat-9711	209	22	of	of	ADP
easat-9711	209	23	blockchain	blockchain	PROPN
easat-9711	209	24	positively	positively	ADV
easat-9711	209	25	influences	influence	VERB
easat-9711	209	26	audit	audit	NOUN
easat-9711	209	27	quality	quality	NOUN
easat-9711	209	28	by	by	ADP
easat-9711	209	29	aiding	aid	VERB
easat-9711	209	30	both	both	CCONJ
easat-9711	209	31	the	the	DET
easat-9711	209	32	core	core	ADJ
easat-9711	209	33	audit	audit	NOUN
easat-9711	209	34	procedures	procedure	NOUN
easat-9711	209	35	and	and	CCONJ
easat-9711	209	36	the	the	DET
easat-9711	209	37	detection	detection	NOUN
easat-9711	209	38	of	of	ADP
easat-9711	209	39	fraud	fraud	NOUN
easat-9711	209	40	[	[	X
easat-9711	209	41	16	16	NUM
easat-9711	209	42	]	]	PUNCT
easat-9711	209	43	.	.	PUNCT
easat-9711	210	1	the	the	DET
easat-9711	210	2	evidence	evidence	NOUN
easat-9711	210	3	suggests	suggest	VERB
easat-9711	210	4	that	that	SCONJ
easat-9711	210	5	blockchain	blockchain	PROPN
easat-9711	210	6	enhances	enhance	VERB
easat-9711	210	7	both	both	DET
easat-9711	210	8	efficiency	efficiency	NOUN
easat-9711	210	9	and	and	CCONJ
easat-9711	210	10	the	the	DET
easat-9711	210	11	integrity	integrity	NOUN
easat-9711	210	12	of	of	ADP
easat-9711	210	13	audit	audit	NOUN
easat-9711	210	14	outcomes	outcome	NOUN
easat-9711	210	15	,	,	PUNCT
easat-9711	210	16	helping	help	VERB
easat-9711	210	17	to	to	PART
easat-9711	210	18	raise	raise	VERB
easat-9711	210	19	the	the	DET
easat-9711	210	20	bar	bar	NOUN
easat-9711	210	21	for	for	ADP
easat-9711	210	22	audit	audit	NOUN
easat-9711	210	23	quality	quality	NOUN
easat-9711	210	24	.	.	PUNCT
easat-9711	211	1	4.2.2	4.2.2	X
easat-9711	211	2	.	.	PUNCT
easat-9711	211	3	effect	effect	NOUN
easat-9711	211	4	of	of	ADP
easat-9711	211	5	blockchain	blockchain	PROPN
easat-9711	211	6	adoption	adoption	NOUN
easat-9711	211	7	on	on	ADP
easat-9711	211	8	audit	audit	NOUN
easat-9711	211	9	timeline	timeline	NOUN
easat-9711	211	10	our	our	PRON
easat-9711	211	11	study	study	NOUN
easat-9711	211	12	revealed	reveal	VERB
easat-9711	211	13	a	a	DET
easat-9711	211	14	clear	clear	ADJ
easat-9711	211	15	and	and	CCONJ
easat-9711	211	16	statistically	statistically	ADV
easat-9711	211	17	significant	significant	ADJ
easat-9711	211	18	reduction	reduction	NOUN
easat-9711	211	19	in	in	ADP
easat-9711	211	20	the	the	DET
easat-9711	211	21	audit	audit	NOUN
easat-9711	211	22	timeline	timeline	NOUN
easat-9711	211	23	when	when	SCONJ
easat-9711	211	24	blockchain	blockchain	PROPN
easat-9711	211	25	technology	technology	PROPN
easat-9711	211	26	is	be	AUX
easat-9711	211	27	implemented	implement	VERB
easat-9711	211	28	.	.	PUNCT
easat-9711	212	1	this	this	PRON
easat-9711	212	2	aligns	align	VERB
easat-9711	212	3	with	with	ADP
easat-9711	212	4	prior	prior	ADJ
easat-9711	212	5	research	research	NOUN
easat-9711	212	6	that	that	PRON
easat-9711	212	7	consistently	consistently	ADV
easat-9711	212	8	points	point	VERB
easat-9711	212	9	to	to	ADP
easat-9711	212	10	blockchain	blockchain	PROPN
easat-9711	212	11	’s	’s	PART
easat-9711	212	12	potential	potential	NOUN
easat-9711	212	13	to	to	PART
easat-9711	212	14	improve	improve	VERB
easat-9711	212	15	audit	audit	NOUN
easat-9711	212	16	efficiency	efficiency	NOUN
easat-9711	212	17	.	.	PUNCT
easat-9711	213	1	for	for	ADP
easat-9711	213	2	example	example	NOUN
easat-9711	213	3	,	,	PUNCT
easat-9711	213	4	several	several	ADJ
easat-9711	213	5	studies	study	NOUN
easat-9711	213	6	that	that	PRON
easat-9711	213	7	explore	explore	VERB
easat-9711	213	8	the	the	DET
easat-9711	213	9	role	role	NOUN
easat-9711	213	10	of	of	ADP
easat-9711	213	11	blockchain	blockchain	PROPN
easat-9711	213	12	in	in	ADP
easat-9711	213	13	auditing	auditing	NOUN
easat-9711	213	14	have	have	AUX
easat-9711	213	15	highlighted	highlight	VERB
easat-9711	213	16	its	its	PRON
easat-9711	213	17	promise	promise	NOUN
easat-9711	213	18	in	in	ADP
easat-9711	213	19	streamlining	streamline	VERB
easat-9711	213	20	audit	audit	NOUN
easat-9711	213	21	operations	operation	NOUN
easat-9711	213	22	and	and	CCONJ
easat-9711	213	23	reducing	reduce	VERB
easat-9711	213	24	timeintensive	timeintensive	ADJ
easat-9711	213	25	tasks	task	NOUN
easat-9711	213	26	[	[	X
easat-9711	213	27	21	21	NUM
easat-9711	213	28	]	]	PUNCT
easat-9711	213	29	.	.	PUNCT
easat-9711	214	1	in	in	ADP
easat-9711	214	2	particular	particular	ADJ
easat-9711	214	3	,	,	PUNCT
easat-9711	214	4	the	the	DET
easat-9711	214	5	technology	technology	NOUN
easat-9711	214	6	’s	’s	PART
easat-9711	214	7	core	core	NOUN
easat-9711	214	8	features	feature	NOUN
easat-9711	214	9	such	such	ADJ
easat-9711	214	10	as	as	ADP
easat-9711	214	11	transparency	transparency	NOUN
easat-9711	214	12	and	and	CCONJ
easat-9711	214	13	decentralization	decentralization	NOUN
easat-9711	214	14	are	be	AUX
easat-9711	214	15	seen	see	VERB
easat-9711	214	16	as	as	ADP
easat-9711	214	17	catalysts	catalyst	NOUN
easat-9711	214	18	for	for	ADP
easat-9711	214	19	transforming	transform	VERB
easat-9711	214	20	traditional	traditional	ADJ
easat-9711	214	21	audit	audit	NOUN
easat-9711	214	22	procedures	procedure	NOUN
easat-9711	214	23	,	,	PUNCT
easat-9711	214	24	allowing	allow	VERB
easat-9711	214	25	audits	audits	NOUN
easat-9711	214	26	to	to	PART
easat-9711	214	27	progress	progress	VERB
easat-9711	214	28	more	more	ADV
easat-9711	214	29	quickly	quickly	ADV
easat-9711	214	30	and	and	CCONJ
easat-9711	214	31	effectively	effectively	ADV
easat-9711	215	1	[	[	X
easat-9711	215	2	22	22	NUM
easat-9711	215	3	]	]	PUNCT
easat-9711	215	4	.	.	PUNCT
easat-9711	216	1	although	although	SCONJ
easat-9711	216	2	some	some	DET
easat-9711	216	3	researchers	researcher	NOUN
easat-9711	216	4	have	have	AUX
easat-9711	216	5	argued	argue	VERB
easat-9711	216	6	that	that	SCONJ
easat-9711	216	7	blockchain	blockchain	PROPN
easat-9711	216	8	may	may	AUX
easat-9711	216	9	offer	offer	VERB
easat-9711	216	10	limited	limited	ADJ
easat-9711	216	11	benefits	benefit	NOUN
easat-9711	216	12	for	for	ADP
easat-9711	216	13	substantive	substantive	ADJ
easat-9711	216	14	testing	testing	NOUN
easat-9711	216	15	,	,	PUNCT
easat-9711	216	16	and	and	CCONJ
easat-9711	216	17	that	that	SCONJ
easat-9711	216	18	these	these	PRON
easat-9711	216	19	could	could	AUX
easat-9711	216	20	be	be	AUX
easat-9711	216	21	offset	offset	VERB
easat-9711	216	22	by	by	ADP
easat-9711	216	23	added	add	VERB
easat-9711	216	24	complexity	complexity	NOUN
easat-9711	216	25	in	in	ADP
easat-9711	216	26	control	control	NOUN
easat-9711	216	27	testing	testing	NOUN
easat-9711	216	28	,	,	PUNCT
easat-9711	216	29	our	our	PRON
easat-9711	216	30	findings	finding	NOUN
easat-9711	216	31	suggest	suggest	VERB
easat-9711	216	32	otherwise	otherwise	ADV
easat-9711	216	33	.	.	PUNCT
easat-9711	217	1	the	the	DET
easat-9711	217	2	ability	ability	NOUN
easat-9711	217	3	to	to	PART
easat-9711	217	4	access	access	VERB
easat-9711	217	5	real	real	ADJ
easat-9711	217	6	-	-	PUNCT
easat-9711	217	7	time	time	NOUN
easat-9711	217	8	data	datum	NOUN
easat-9711	217	9	and	and	CCONJ
easat-9711	217	10	automate	automate	ADJ
easat-9711	217	11	verification	verification	NOUN
easat-9711	217	12	processes	process	NOUN
easat-9711	217	13	appears	appear	VERB
easat-9711	217	14	to	to	PART
easat-9711	217	15	have	have	VERB
easat-9711	217	16	a	a	DET
easat-9711	217	17	1838	1838	NUM
easat-9711	217	18	edelweiss	edelweiss	PROPN
easat-9711	217	19	applied	apply	VERB
easat-9711	217	20	science	science	NOUN
easat-9711	217	21	and	and	CCONJ
easat-9711	217	22	technology	technology	NOUN
easat-9711	217	23	issn	issn	PROPN
easat-9711	217	24	:	:	PUNCT
easat-9711	217	25	2576	2576	NUM
easat-9711	217	26	-	-	SYM
easat-9711	217	27	8484	8484	NUM
easat-9711	217	28	vol	vol	NOUN
easat-9711	217	29	.	.	PROPN
easat-9711	218	1	9	9	NUM
easat-9711	218	2	,	,	PUNCT
easat-9711	218	3	no	no	INTJ
easat-9711	218	4	.	.	NOUN
easat-9711	218	5	8	8	NUM
easat-9711	218	6	:	:	SYM
easat-9711	218	7	1827	1827	NUM
easat-9711	218	8	-	-	SYM
easat-9711	218	9	1841	1841	NUM
easat-9711	218	10	,	,	PUNCT
easat-9711	218	11	2025	2025	NUM
easat-9711	218	12	doi	doi	NOUN
easat-9711	218	13	:	:	PUNCT
easat-9711	218	14	10.55214/2576	10.55214/2576	NUM
easat-9711	218	15	-	-	NOUN
easat-9711	218	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	218	17	©	©	PROPN
easat-9711	218	18	2025	2025	NUM
easat-9711	218	19	by	by	ADP
easat-9711	218	20	the	the	DET
easat-9711	218	21	authors	author	NOUN
easat-9711	218	22	;	;	PUNCT
easat-9711	218	23	licensee	licensee	PROPN
easat-9711	218	24	learning	learning	NOUN
easat-9711	218	25	gate	gate	VERB
easat-9711	218	26	stronger	strong	ADJ
easat-9711	218	27	impact	impact	NOUN
easat-9711	218	28	,	,	PUNCT
easat-9711	218	29	leading	lead	VERB
easat-9711	218	30	to	to	ADP
easat-9711	218	31	noticeable	noticeable	ADJ
easat-9711	218	32	gains	gain	NOUN
easat-9711	218	33	in	in	ADP
easat-9711	218	34	speed	speed	NOUN
easat-9711	218	35	across	across	ADP
easat-9711	218	36	the	the	DET
easat-9711	218	37	audit	audit	NOUN
easat-9711	218	38	cycle	cycle	NOUN
easat-9711	218	39	[	[	X
easat-9711	218	40	19	19	NUM
easat-9711	218	41	]	]	PUNCT
easat-9711	218	42	.	.	PUNCT
easat-9711	219	1	in	in	ADP
easat-9711	219	2	the	the	DET
easat-9711	219	3	end	end	NOUN
easat-9711	219	4	,	,	PUNCT
easat-9711	219	5	this	this	PRON
easat-9711	219	6	improved	improve	VERB
easat-9711	219	7	ability	ability	NOUN
easat-9711	219	8	to	to	PART
easat-9711	219	9	validate	validate	VERB
easat-9711	219	10	information	information	NOUN
easat-9711	219	11	quickly	quickly	ADV
easat-9711	219	12	and	and	CCONJ
easat-9711	219	13	minimize	minimize	VERB
easat-9711	219	14	manual	manual	ADJ
easat-9711	219	15	work	work	NOUN
easat-9711	219	16	plays	play	VERB
easat-9711	219	17	a	a	DET
easat-9711	219	18	crucial	crucial	ADJ
easat-9711	219	19	role	role	NOUN
easat-9711	219	20	in	in	ADP
easat-9711	219	21	accelerating	accelerate	VERB
easat-9711	219	22	audit	audit	NOUN
easat-9711	219	23	completion	completion	NOUN
easat-9711	219	24	and	and	CCONJ
easat-9711	219	25	supporting	support	VERB
easat-9711	219	26	more	more	ADV
easat-9711	219	27	timely	timely	ADJ
easat-9711	219	28	financial	financial	ADJ
easat-9711	219	29	reporting	reporting	NOUN
easat-9711	219	30	for	for	ADP
easat-9711	219	31	an	an	DET
easat-9711	219	32	essential	essential	ADJ
easat-9711	219	33	aspect	aspect	NOUN
easat-9711	219	34	of	of	ADP
easat-9711	219	35	high	high	ADJ
easat-9711	219	36	-	-	PUNCT
easat-9711	219	37	quality	quality	NOUN
easat-9711	219	38	auditing	auditing	NOUN
easat-9711	219	39	.	.	PUNCT
easat-9711	220	1	4.2.3	4.2.3	X
easat-9711	220	2	.	.	PUNCT
easat-9711	221	1	effect	effect	NOUN
easat-9711	221	2	of	of	ADP
easat-9711	221	3	blockchain	blockchain	PROPN
easat-9711	221	4	adoption	adoption	NOUN
easat-9711	221	5	on	on	ADP
easat-9711	221	6	earnings	earning	NOUN
easat-9711	221	7	quality	quality	NOUN
easat-9711	221	8	this	this	DET
easat-9711	221	9	study	study	NOUN
easat-9711	221	10	examines	examine	VERB
easat-9711	221	11	the	the	DET
easat-9711	221	12	influence	influence	NOUN
easat-9711	221	13	of	of	ADP
easat-9711	221	14	blockchain	blockchain	PROPN
easat-9711	221	15	technology	technology	PROPN
easat-9711	221	16	on	on	ADP
easat-9711	221	17	earnings	earning	NOUN
easat-9711	221	18	quality	quality	NOUN
easat-9711	221	19	and	and	CCONJ
easat-9711	221	20	finds	find	VERB
easat-9711	221	21	no	no	DET
easat-9711	221	22	statistically	statistically	ADV
easat-9711	221	23	significant	significant	ADJ
easat-9711	221	24	effect	effect	NOUN
easat-9711	221	25	within	within	ADP
easat-9711	221	26	the	the	DET
easat-9711	221	27	observed	observed	ADJ
easat-9711	221	28	context	context	NOUN
easat-9711	221	29	.	.	PUNCT
easat-9711	222	1	this	this	DET
easat-9711	222	2	outcome	outcome	NOUN
easat-9711	222	3	implies	imply	VERB
easat-9711	222	4	that	that	SCONJ
easat-9711	222	5	,	,	PUNCT
easat-9711	222	6	during	during	ADP
easat-9711	222	7	the	the	DET
easat-9711	222	8	initial	initial	ADJ
easat-9711	222	9	phases	phase	NOUN
easat-9711	222	10	of	of	ADP
easat-9711	222	11	blockchain	blockchain	PROPN
easat-9711	222	12	implementation	implementation	NOUN
easat-9711	222	13	,	,	PUNCT
easat-9711	222	14	the	the	DET
easat-9711	222	15	technology	technology	NOUN
easat-9711	222	16	may	may	AUX
easat-9711	222	17	not	not	PART
easat-9711	222	18	yet	yet	ADV
easat-9711	222	19	play	play	VERB
easat-9711	222	20	a	a	DET
easat-9711	222	21	substantial	substantial	ADJ
easat-9711	222	22	role	role	NOUN
easat-9711	222	23	in	in	ADP
easat-9711	222	24	shaping	shape	VERB
easat-9711	222	25	managerial	managerial	ADJ
easat-9711	222	26	decisions	decision	NOUN
easat-9711	222	27	related	relate	VERB
easat-9711	222	28	to	to	ADP
easat-9711	222	29	earnings	earning	NOUN
easat-9711	222	30	quality	quality	NOUN
easat-9711	222	31	.	.	PUNCT
easat-9711	223	1	this	this	DET
easat-9711	223	2	finding	finding	NOUN
easat-9711	223	3	diverges	diverge	VERB
easat-9711	223	4	from	from	ADP
easat-9711	223	5	several	several	ADJ
easat-9711	223	6	prior	prior	ADJ
easat-9711	223	7	studies	study	NOUN
easat-9711	223	8	.	.	PUNCT
easat-9711	224	1	some	some	PRON
easat-9711	224	2	have	have	AUX
easat-9711	224	3	reported	report	VERB
easat-9711	224	4	that	that	SCONJ
easat-9711	224	5	blockchain	blockchain	PROPN
easat-9711	224	6	adoption	adoption	NOUN
easat-9711	224	7	can	can	AUX
easat-9711	224	8	lead	lead	VERB
easat-9711	224	9	to	to	ADP
easat-9711	224	10	improved	improve	VERB
easat-9711	224	11	earnings	earning	NOUN
easat-9711	224	12	quality	quality	NOUN
easat-9711	224	13	by	by	ADP
easat-9711	224	14	limiting	limit	VERB
easat-9711	224	15	opportunities	opportunity	NOUN
easat-9711	224	16	for	for	ADP
easat-9711	224	17	earnings	earning	NOUN
easat-9711	224	18	management	management	NOUN
easat-9711	224	19	.	.	PUNCT
easat-9711	225	1	in	in	ADP
easat-9711	225	2	contrast	contrast	NOUN
easat-9711	225	3	,	,	PUNCT
easat-9711	225	4	other	other	ADJ
easat-9711	225	5	research	research	NOUN
easat-9711	225	6	has	have	AUX
easat-9711	225	7	identified	identify	VERB
easat-9711	225	8	more	more	ADJ
easat-9711	225	9	complex	complex	ADJ
easat-9711	225	10	dynamics	dynamic	NOUN
easat-9711	225	11	,	,	PUNCT
easat-9711	225	12	such	such	ADJ
easat-9711	225	13	as	as	ADP
easat-9711	225	14	an	an	DET
easat-9711	225	15	increase	increase	NOUN
easat-9711	225	16	in	in	ADP
easat-9711	225	17	yield	yield	NOUN
easat-9711	225	18	management	management	NOUN
easat-9711	225	19	behavior	behavior	NOUN
easat-9711	225	20	by	by	ADP
easat-9711	225	21	suppliers	supplier	NOUN
easat-9711	225	22	following	follow	VERB
easat-9711	225	23	the	the	DET
easat-9711	225	24	integration	integration	NOUN
easat-9711	225	25	of	of	ADP
easat-9711	225	26	blockchain	blockchain	PROPN
easat-9711	225	27	systems	system	NOUN
easat-9711	225	28	[	[	X
easat-9711	225	29	26	26	NUM
easat-9711	225	30	,	,	PUNCT
easat-9711	225	31	34	34	NUM
easat-9711	225	32	]	]	PUNCT
easat-9711	225	33	.	.	PUNCT
easat-9711	226	1	another	another	DET
easat-9711	226	2	study	study	NOUN
easat-9711	226	3	has	have	AUX
easat-9711	226	4	found	find	VERB
easat-9711	226	5	a	a	DET
easat-9711	226	6	negative	negative	ADJ
easat-9711	226	7	association	association	NOUN
easat-9711	226	8	between	between	ADP
easat-9711	226	9	blockchain	blockchain	PROPN
easat-9711	226	10	adoption	adoption	NOUN
easat-9711	226	11	and	and	CCONJ
easat-9711	226	12	firm	firm	ADJ
easat-9711	226	13	performance	performance	NOUN
easat-9711	226	14	among	among	ADP
easat-9711	226	15	chinese	chinese	ADJ
easat-9711	226	16	listed	list	VERB
easat-9711	226	17	companies	company	NOUN
easat-9711	226	18	[	[	X
easat-9711	226	19	35	35	NUM
easat-9711	226	20	]	]	SYM
easat-9711	226	21	.	.	PUNCT
easat-9711	227	1	5	5	X
easat-9711	227	2	.	.	X
easat-9711	227	3	conclusion	conclusion	NOUN
easat-9711	227	4	this	this	DET
easat-9711	227	5	study	study	NOUN
easat-9711	227	6	aims	aim	VERB
easat-9711	227	7	to	to	PART
easat-9711	227	8	analyze	analyze	VERB
easat-9711	227	9	the	the	DET
easat-9711	227	10	impact	impact	NOUN
easat-9711	227	11	of	of	ADP
easat-9711	227	12	blockchain	blockchain	PROPN
easat-9711	227	13	adoption	adoption	NOUN
easat-9711	227	14	on	on	ADP
easat-9711	227	15	three	three	NUM
easat-9711	227	16	key	key	ADJ
easat-9711	227	17	aspects	aspect	NOUN
easat-9711	227	18	of	of	ADP
easat-9711	227	19	the	the	DET
easat-9711	227	20	audit	audit	NOUN
easat-9711	227	21	process	process	NOUN
easat-9711	227	22	,	,	PUNCT
easat-9711	227	23	namely	namely	ADV
easat-9711	227	24	audit	audit	NOUN
easat-9711	227	25	quality	quality	NOUN
easat-9711	227	26	,	,	PUNCT
easat-9711	227	27	audit	audit	NOUN
easat-9711	227	28	timeline	timeline	NOUN
easat-9711	227	29	,	,	PUNCT
easat-9711	227	30	and	and	CCONJ
easat-9711	227	31	earnings	earning	NOUN
easat-9711	227	32	quality	quality	NOUN
easat-9711	227	33	.	.	PUNCT
easat-9711	228	1	the	the	DET
easat-9711	228	2	empirical	empirical	ADJ
easat-9711	228	3	findings	finding	NOUN
easat-9711	228	4	of	of	ADP
easat-9711	228	5	this	this	DET
easat-9711	228	6	research	research	NOUN
easat-9711	228	7	indicate	indicate	VERB
easat-9711	228	8	that	that	SCONJ
easat-9711	228	9	blockchain	blockchain	PROPN
easat-9711	228	10	has	have	VERB
easat-9711	228	11	significant	significant	ADJ
easat-9711	228	12	potential	potential	NOUN
easat-9711	228	13	to	to	PART
easat-9711	228	14	enhance	enhance	VERB
easat-9711	228	15	audit	audit	NOUN
easat-9711	228	16	efficiency	efficiency	NOUN
easat-9711	228	17	and	and	CCONJ
easat-9711	228	18	impact	impact	VERB
easat-9711	228	19	the	the	DET
easat-9711	228	20	distribution	distribution	NOUN
easat-9711	228	21	of	of	ADP
easat-9711	228	22	audit	audit	NOUN
easat-9711	228	23	outcomes	outcome	NOUN
easat-9711	228	24	.	.	PUNCT
easat-9711	229	1	blockchain	blockchain	PROPN
easat-9711	229	2	technology	technology	PROPN
easat-9711	229	3	,	,	PUNCT
easat-9711	229	4	with	with	ADP
easat-9711	229	5	its	its	PRON
easat-9711	229	6	main	main	ADJ
easat-9711	229	7	characteristics	characteristic	NOUN
easat-9711	229	8	such	such	ADJ
easat-9711	229	9	as	as	ADP
easat-9711	229	10	decentralization	decentralization	NOUN
easat-9711	229	11	,	,	PUNCT
easat-9711	229	12	transparency	transparency	NOUN
easat-9711	229	13	,	,	PUNCT
easat-9711	229	14	and	and	CCONJ
easat-9711	229	15	immutability	immutability	NOUN
easat-9711	229	16	,	,	PUNCT
easat-9711	229	17	provides	provide	VERB
easat-9711	229	18	auditors	auditor	NOUN
easat-9711	229	19	with	with	ADP
easat-9711	229	20	the	the	DET
easat-9711	229	21	opportunity	opportunity	NOUN
easat-9711	229	22	to	to	PART
easat-9711	229	23	access	access	VERB
easat-9711	229	24	and	and	CCONJ
easat-9711	229	25	verify	verify	VERB
easat-9711	229	26	data	datum	NOUN
easat-9711	229	27	in	in	ADP
easat-9711	229	28	real	real	ADJ
easat-9711	229	29	-	-	PUNCT
easat-9711	229	30	time	time	NOUN
easat-9711	229	31	without	without	ADP
easat-9711	229	32	relying	rely	VERB
easat-9711	229	33	on	on	ADP
easat-9711	229	34	third	third	ADJ
easat-9711	229	35	parties	party	NOUN
easat-9711	229	36	.	.	PUNCT
easat-9711	230	1	this	this	PRON
easat-9711	230	2	can	can	AUX
easat-9711	230	3	directly	directly	ADV
easat-9711	230	4	accelerate	accelerate	VERB
easat-9711	230	5	audit	audit	NOUN
easat-9711	230	6	procedures	procedure	NOUN
easat-9711	230	7	,	,	PUNCT
easat-9711	230	8	reduce	reduce	VERB
easat-9711	230	9	the	the	DET
easat-9711	230	10	risk	risk	NOUN
easat-9711	230	11	of	of	ADP
easat-9711	230	12	human	human	ADJ
easat-9711	230	13	error	error	NOUN
easat-9711	230	14	,	,	PUNCT
easat-9711	230	15	and	and	CCONJ
easat-9711	230	16	enhance	enhance	VERB
easat-9711	230	17	the	the	DET
easat-9711	230	18	integrity	integrity	NOUN
easat-9711	230	19	and	and	CCONJ
easat-9711	230	20	traceability	traceability	NOUN
easat-9711	230	21	of	of	ADP
easat-9711	230	22	the	the	DET
easat-9711	230	23	audit	audit	NOUN
easat-9711	230	24	trail	trail	NOUN
easat-9711	230	25	.	.	PUNCT
easat-9711	231	1	additionally	additionally	ADV
easat-9711	231	2	,	,	PUNCT
easat-9711	231	3	automation	automation	NOUN
easat-9711	231	4	features	feature	NOUN
easat-9711	231	5	enabled	enable	VERB
easat-9711	231	6	by	by	ADP
easat-9711	231	7	smart	smart	ADJ
easat-9711	231	8	contracts	contract	NOUN
easat-9711	231	9	can	can	AUX
easat-9711	231	10	help	help	VERB
easat-9711	231	11	reduce	reduce	VERB
easat-9711	231	12	administrative	administrative	ADJ
easat-9711	231	13	burdens	burden	NOUN
easat-9711	231	14	in	in	ADP
easat-9711	231	15	the	the	DET
easat-9711	231	16	audit	audit	NOUN
easat-9711	231	17	process	process	NOUN
easat-9711	231	18	and	and	CCONJ
easat-9711	231	19	enhance	enhance	VERB
easat-9711	231	20	objectivity	objectivity	NOUN
easat-9711	231	21	in	in	ADP
easat-9711	231	22	decision	decision	NOUN
easat-9711	231	23	-	-	PUNCT
easat-9711	231	24	making	making	NOUN
easat-9711	231	25	.	.	PUNCT
easat-9711	232	1	with	with	ADP
easat-9711	232	2	its	its	PRON
easat-9711	232	3	ability	ability	NOUN
easat-9711	232	4	to	to	PART
easat-9711	232	5	record	record	VERB
easat-9711	232	6	transactions	transaction	NOUN
easat-9711	232	7	instantly	instantly	ADV
easat-9711	232	8	and	and	CCONJ
easat-9711	232	9	permanently	permanently	ADV
easat-9711	232	10	,	,	PUNCT
easat-9711	232	11	blockchain	blockchain	PROPN
easat-9711	232	12	supports	support	VERB
easat-9711	232	13	the	the	DET
easat-9711	232	14	creation	creation	NOUN
easat-9711	232	15	of	of	ADP
easat-9711	232	16	a	a	DET
easat-9711	232	17	more	more	ADV
easat-9711	232	18	responsive	responsive	ADJ
easat-9711	232	19	and	and	CCONJ
easat-9711	232	20	efficient	efficient	ADJ
easat-9711	232	21	audit	audit	NOUN
easat-9711	232	22	system	system	NOUN
easat-9711	232	23	.	.	PUNCT
easat-9711	233	1	this	this	PRON
easat-9711	233	2	aligns	align	VERB
easat-9711	233	3	with	with	ADP
easat-9711	233	4	the	the	DET
easat-9711	233	5	evolving	evolve	VERB
easat-9711	233	6	direction	direction	NOUN
easat-9711	233	7	of	of	ADP
easat-9711	233	8	the	the	DET
easat-9711	233	9	audit	audit	NOUN
easat-9711	233	10	industry	industry	NOUN
easat-9711	233	11	,	,	PUNCT
easat-9711	233	12	which	which	PRON
easat-9711	233	13	is	be	AUX
easat-9711	233	14	increasingly	increasingly	ADV
easat-9711	233	15	moving	move	VERB
easat-9711	233	16	toward	toward	ADP
easat-9711	233	17	digitalization	digitalization	NOUN
easat-9711	233	18	and	and	CCONJ
easat-9711	233	19	automation	automation	NOUN
easat-9711	233	20	to	to	PART
easat-9711	233	21	meet	meet	VERB
easat-9711	233	22	demands	demand	NOUN
easat-9711	233	23	for	for	ADP
easat-9711	233	24	transparency	transparency	NOUN
easat-9711	233	25	,	,	PUNCT
easat-9711	233	26	speed	speed	NOUN
easat-9711	233	27	,	,	PUNCT
easat-9711	233	28	and	and	CCONJ
easat-9711	233	29	accuracy	accuracy	NOUN
easat-9711	233	30	.	.	PUNCT
easat-9711	234	1	however	however	ADV
easat-9711	234	2	,	,	PUNCT
easat-9711	234	3	a	a	DET
easat-9711	234	4	key	key	ADJ
easat-9711	234	5	finding	finding	NOUN
easat-9711	234	6	of	of	ADP
easat-9711	234	7	this	this	DET
easat-9711	234	8	study	study	NOUN
easat-9711	234	9	is	be	AUX
easat-9711	234	10	that	that	SCONJ
easat-9711	234	11	blockchain	blockchain	PROPN
easat-9711	234	12	adoption	adoption	NOUN
easat-9711	234	13	has	have	AUX
easat-9711	234	14	not	not	PART
easat-9711	234	15	yet	yet	ADV
easat-9711	234	16	shown	show	VERB
easat-9711	234	17	a	a	DET
easat-9711	234	18	significant	significant	ADJ
easat-9711	234	19	impact	impact	NOUN
easat-9711	234	20	on	on	ADP
easat-9711	234	21	firms	firm	NOUN
easat-9711	234	22	'	'	PART
easat-9711	234	23	earnings	earning	NOUN
easat-9711	234	24	quality	quality	NOUN
easat-9711	234	25	.	.	PUNCT
easat-9711	235	1	in	in	ADP
easat-9711	235	2	other	other	ADJ
easat-9711	235	3	words	word	NOUN
easat-9711	235	4	,	,	PUNCT
easat-9711	235	5	while	while	SCONJ
easat-9711	235	6	the	the	DET
easat-9711	235	7	audit	audit	NOUN
easat-9711	235	8	process	process	NOUN
easat-9711	235	9	may	may	AUX
easat-9711	235	10	become	become	VERB
easat-9711	235	11	more	more	ADV
easat-9711	235	12	efficient	efficient	ADJ
easat-9711	235	13	,	,	PUNCT
easat-9711	235	14	this	this	DET
easat-9711	235	15	improvement	improvement	NOUN
easat-9711	235	16	is	be	AUX
easat-9711	235	17	not	not	PART
easat-9711	235	18	yet	yet	ADV
easat-9711	235	19	directly	directly	ADV
easat-9711	235	20	reflected	reflect	VERB
easat-9711	235	21	in	in	ADP
easat-9711	235	22	the	the	DET
easat-9711	235	23	quality	quality	NOUN
easat-9711	235	24	of	of	ADP
easat-9711	235	25	reported	report	VERB
easat-9711	235	26	earnings	earning	NOUN
easat-9711	235	27	information	information	NOUN
easat-9711	235	28	.	.	PUNCT
easat-9711	236	1	earnings	earning	NOUN
easat-9711	236	2	quality	quality	NOUN
easat-9711	236	3	is	be	AUX
easat-9711	236	4	an	an	DET
easat-9711	236	5	important	important	ADJ
easat-9711	236	6	indicator	indicator	NOUN
easat-9711	236	7	of	of	ADP
easat-9711	236	8	financial	financial	ADJ
easat-9711	236	9	reporting	reporting	NOUN
easat-9711	236	10	integrity	integrity	NOUN
easat-9711	236	11	and	and	CCONJ
easat-9711	236	12	is	be	AUX
easat-9711	236	13	often	often	ADV
easat-9711	236	14	used	use	VERB
easat-9711	236	15	as	as	ADP
easat-9711	236	16	a	a	DET
easat-9711	236	17	proxy	proxy	NOUN
easat-9711	236	18	to	to	PART
easat-9711	236	19	assess	assess	VERB
easat-9711	236	20	how	how	SCONJ
easat-9711	236	21	well	well	ADV
easat-9711	236	22	financial	financial	ADJ
easat-9711	236	23	statements	statement	NOUN
easat-9711	236	24	reflect	reflect	VERB
easat-9711	236	25	a	a	DET
easat-9711	236	26	company	company	NOUN
easat-9711	236	27	’s	’s	PART
easat-9711	236	28	actual	actual	ADJ
easat-9711	236	29	economic	economic	ADJ
easat-9711	236	30	performance	performance	NOUN
easat-9711	236	31	.	.	PUNCT
easat-9711	237	1	in	in	ADP
easat-9711	237	2	this	this	DET
easat-9711	237	3	study	study	NOUN
easat-9711	237	4	’s	’s	PART
easat-9711	237	5	context	context	NOUN
easat-9711	237	6	,	,	PUNCT
easat-9711	237	7	the	the	DET
easat-9711	237	8	relationship	relationship	NOUN
easat-9711	237	9	between	between	ADP
easat-9711	237	10	blockchain	blockchain	PROPN
easat-9711	237	11	and	and	CCONJ
easat-9711	237	12	earnings	earning	NOUN
easat-9711	237	13	quality	quality	NOUN
easat-9711	237	14	is	be	AUX
easat-9711	237	15	not	not	PART
easat-9711	237	16	yet	yet	ADV
easat-9711	237	17	strong	strong	ADJ
easat-9711	237	18	or	or	CCONJ
easat-9711	237	19	consistent	consistent	ADJ
easat-9711	237	20	enough	enough	ADV
easat-9711	237	21	to	to	PART
easat-9711	237	22	draw	draw	VERB
easat-9711	237	23	conclusive	conclusive	ADJ
easat-9711	237	24	evidence	evidence	NOUN
easat-9711	237	25	.	.	PUNCT
easat-9711	238	1	this	this	PRON
easat-9711	238	2	may	may	AUX
easat-9711	238	3	be	be	AUX
easat-9711	238	4	due	due	ADJ
easat-9711	238	5	to	to	ADP
easat-9711	238	6	several	several	ADJ
easat-9711	238	7	factors	factor	NOUN
easat-9711	238	8	.	.	PUNCT
easat-9711	239	1	first	first	ADV
easat-9711	239	2	,	,	PUNCT
easat-9711	239	3	earnings	earning	NOUN
easat-9711	239	4	quality	quality	NOUN
easat-9711	239	5	is	be	AUX
easat-9711	239	6	a	a	DET
easat-9711	239	7	highly	highly	ADV
easat-9711	239	8	complex	complex	ADJ
easat-9711	239	9	variable	variable	NOUN
easat-9711	239	10	influenced	influence	VERB
easat-9711	239	11	by	by	ADP
easat-9711	239	12	many	many	ADJ
easat-9711	239	13	aspects	aspect	NOUN
easat-9711	239	14	beyond	beyond	ADP
easat-9711	239	15	the	the	DET
easat-9711	239	16	audit	audit	NOUN
easat-9711	239	17	itself	itself	PRON
easat-9711	239	18	,	,	PUNCT
easat-9711	239	19	such	such	ADJ
easat-9711	239	20	as	as	ADP
easat-9711	239	21	earnings	earning	NOUN
easat-9711	239	22	management	management	NOUN
easat-9711	239	23	practices	practice	NOUN
easat-9711	239	24	,	,	PUNCT
easat-9711	239	25	stakeholder	stakeholder	NOUN
easat-9711	239	26	pressure	pressure	NOUN
easat-9711	239	27	,	,	PUNCT
easat-9711	239	28	incentive	incentive	NOUN
easat-9711	239	29	structures	structure	NOUN
easat-9711	239	30	,	,	PUNCT
easat-9711	239	31	and	and	CCONJ
easat-9711	239	32	the	the	DET
easat-9711	239	33	regulatory	regulatory	ADJ
easat-9711	239	34	or	or	CCONJ
easat-9711	239	35	industry	industry	NOUN
easat-9711	239	36	environment	environment	NOUN
easat-9711	239	37	.	.	PUNCT
easat-9711	240	1	second	second	ADV
easat-9711	240	2	,	,	PUNCT
easat-9711	240	3	blockchain	blockchain	PROPN
easat-9711	240	4	adoption	adoption	NOUN
easat-9711	240	5	in	in	ADP
easat-9711	240	6	accounting	accounting	NOUN
easat-9711	240	7	and	and	CCONJ
easat-9711	240	8	auditing	auditing	NOUN
easat-9711	240	9	is	be	AUX
easat-9711	240	10	still	still	ADV
easat-9711	240	11	relatively	relatively	ADV
easat-9711	240	12	new	new	ADJ
easat-9711	240	13	,	,	PUNCT
easat-9711	240	14	so	so	CCONJ
easat-9711	240	15	its	its	PRON
easat-9711	240	16	impact	impact	NOUN
easat-9711	240	17	on	on	ADP
easat-9711	240	18	fundamental	fundamental	ADJ
easat-9711	240	19	aspects	aspect	NOUN
easat-9711	240	20	such	such	ADJ
easat-9711	240	21	as	as	ADP
easat-9711	240	22	earnings	earning	NOUN
easat-9711	240	23	quality	quality	NOUN
easat-9711	240	24	may	may	AUX
easat-9711	240	25	require	require	VERB
easat-9711	240	26	a	a	DET
easat-9711	240	27	longer	long	ADJ
easat-9711	240	28	time	time	NOUN
easat-9711	240	29	horizon	horizon	NOUN
easat-9711	240	30	to	to	PART
easat-9711	240	31	fully	fully	ADV
easat-9711	240	32	materialize	materialize	VERB
easat-9711	240	33	.	.	PUNCT
easat-9711	241	1	third	third	ADV
easat-9711	241	2	,	,	PUNCT
easat-9711	241	3	the	the	DET
easat-9711	241	4	implementation	implementation	NOUN
easat-9711	241	5	of	of	ADP
easat-9711	241	6	blockchain	blockchain	PROPN
easat-9711	241	7	has	have	AUX
easat-9711	241	8	not	not	PART
easat-9711	241	9	yet	yet	ADV
easat-9711	241	10	been	be	AUX
easat-9711	241	11	evenly	evenly	ADV
easat-9711	241	12	adopted	adopt	VERB
easat-9711	241	13	across	across	ADP
easat-9711	241	14	all	all	DET
easat-9711	241	15	companies	company	NOUN
easat-9711	241	16	or	or	CCONJ
easat-9711	241	17	industries	industry	NOUN
easat-9711	241	18	,	,	PUNCT
easat-9711	241	19	and	and	CCONJ
easat-9711	241	20	this	this	DET
easat-9711	241	21	variation	variation	NOUN
easat-9711	241	22	may	may	AUX
easat-9711	241	23	also	also	ADV
easat-9711	241	24	affect	affect	VERB
easat-9711	241	25	the	the	DET
easat-9711	241	26	strength	strength	NOUN
easat-9711	241	27	of	of	ADP
easat-9711	241	28	the	the	DET
easat-9711	241	29	observed	observed	ADJ
easat-9711	241	30	relationship	relationship	NOUN
easat-9711	241	31	.	.	PUNCT
easat-9711	242	1	the	the	DET
easat-9711	242	2	regression	regression	NOUN
easat-9711	242	3	model	model	NOUN
easat-9711	242	4	used	use	VERB
easat-9711	242	5	in	in	ADP
easat-9711	242	6	this	this	DET
easat-9711	242	7	study	study	NOUN
easat-9711	242	8	also	also	ADV
easat-9711	242	9	shows	show	VERB
easat-9711	242	10	limited	limited	ADJ
easat-9711	242	11	predictive	predictive	ADJ
easat-9711	242	12	power	power	NOUN
easat-9711	242	13	.	.	PUNCT
easat-9711	243	1	this	this	PRON
easat-9711	243	2	suggests	suggest	VERB
easat-9711	243	3	that	that	SCONJ
easat-9711	243	4	blockchain	blockchain	NOUN
easat-9711	243	5	as	as	ADP
easat-9711	243	6	a	a	DET
easat-9711	243	7	single	single	ADJ
easat-9711	243	8	independent	independent	ADJ
easat-9711	243	9	variable	variable	NOUN
easat-9711	243	10	is	be	AUX
easat-9711	243	11	not	not	PART
easat-9711	243	12	sufficient	sufficient	ADJ
easat-9711	243	13	to	to	PART
easat-9711	243	14	significantly	significantly	ADV
easat-9711	243	15	explain	explain	VERB
easat-9711	243	16	changes	change	NOUN
easat-9711	243	17	in	in	ADP
easat-9711	243	18	earnings	earning	NOUN
easat-9711	243	19	quality	quality	NOUN
easat-9711	243	20	.	.	PUNCT
easat-9711	244	1	these	these	DET
easat-9711	244	2	results	result	NOUN
easat-9711	244	3	emphasize	emphasize	VERB
easat-9711	244	4	the	the	DET
easat-9711	244	5	need	need	NOUN
easat-9711	244	6	for	for	ADP
easat-9711	244	7	a	a	DET
easat-9711	244	8	more	more	ADV
easat-9711	244	9	holistic	holistic	ADJ
easat-9711	244	10	and	and	CCONJ
easat-9711	244	11	interdisciplinary	interdisciplinary	ADJ
easat-9711	244	12	approach	approach	NOUN
easat-9711	244	13	in	in	ADP
easat-9711	244	14	examining	examine	VERB
easat-9711	244	15	the	the	DET
easat-9711	244	16	influence	influence	NOUN
easat-9711	244	17	of	of	ADP
easat-9711	244	18	technology	technology	NOUN
easat-9711	244	19	on	on	ADP
easat-9711	244	20	accounting	accounting	NOUN
easat-9711	244	21	and	and	CCONJ
easat-9711	244	22	financial	financial	ADJ
easat-9711	244	23	reporting	reporting	NOUN
easat-9711	244	24	.	.	PUNCT
easat-9711	245	1	1839	1839	NUM
easat-9711	245	2	edelweiss	edelweiss	PROPN
easat-9711	245	3	applied	apply	VERB
easat-9711	245	4	science	science	NOUN
easat-9711	245	5	and	and	CCONJ
easat-9711	245	6	technology	technology	NOUN
easat-9711	245	7	issn	issn	PROPN
easat-9711	245	8	:	:	PUNCT
easat-9711	245	9	2576	2576	NUM
easat-9711	245	10	-	-	SYM
easat-9711	245	11	8484	8484	NUM
easat-9711	245	12	vol	vol	NOUN
easat-9711	245	13	.	.	PROPN
easat-9711	246	1	9	9	NUM
easat-9711	246	2	,	,	PUNCT
easat-9711	246	3	no	no	INTJ
easat-9711	246	4	.	.	NOUN
easat-9711	246	5	8	8	NUM
easat-9711	246	6	:	:	SYM
easat-9711	246	7	1827	1827	NUM
easat-9711	246	8	-	-	SYM
easat-9711	246	9	1841	1841	NUM
easat-9711	246	10	,	,	PUNCT
easat-9711	246	11	2025	2025	NUM
easat-9711	246	12	doi	doi	NOUN
easat-9711	246	13	:	:	PUNCT
easat-9711	246	14	10.55214/2576	10.55214/2576	NUM
easat-9711	246	15	-	-	NOUN
easat-9711	246	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	246	17	©	©	PROPN
easat-9711	246	18	2025	2025	NUM
easat-9711	246	19	by	by	ADP
easat-9711	246	20	the	the	DET
easat-9711	246	21	authors	author	NOUN
easat-9711	246	22	;	;	PUNCT
easat-9711	246	23	licensee	licensee	PROPN
easat-9711	246	24	learning	learning	NOUN
easat-9711	246	25	gate	gate	NOUN
easat-9711	246	26	from	from	ADP
easat-9711	246	27	a	a	DET
easat-9711	246	28	practical	practical	ADJ
easat-9711	246	29	perspective	perspective	NOUN
easat-9711	246	30	,	,	PUNCT
easat-9711	246	31	the	the	DET
easat-9711	246	32	findings	finding	NOUN
easat-9711	246	33	of	of	ADP
easat-9711	246	34	this	this	DET
easat-9711	246	35	study	study	NOUN
easat-9711	246	36	provide	provide	VERB
easat-9711	246	37	insights	insight	NOUN
easat-9711	246	38	for	for	ADP
easat-9711	246	39	regulators	regulator	NOUN
easat-9711	246	40	,	,	PUNCT
easat-9711	246	41	auditors	auditor	NOUN
easat-9711	246	42	,	,	PUNCT
easat-9711	246	43	and	and	CCONJ
easat-9711	246	44	corporate	corporate	ADJ
easat-9711	246	45	management	management	NOUN
easat-9711	246	46	that	that	PRON
easat-9711	246	47	adopting	adopt	VERB
easat-9711	246	48	new	new	ADJ
easat-9711	246	49	technologies	technology	NOUN
easat-9711	246	50	such	such	ADJ
easat-9711	246	51	as	as	ADP
easat-9711	246	52	blockchain	blockchain	PROPN
easat-9711	246	53	does	do	AUX
easat-9711	246	54	offer	offer	VERB
easat-9711	246	55	added	add	VERB
easat-9711	246	56	value	value	NOUN
easat-9711	246	57	in	in	ADP
easat-9711	246	58	terms	term	NOUN
easat-9711	246	59	of	of	ADP
easat-9711	246	60	audit	audit	NOUN
easat-9711	246	61	efficiency	efficiency	NOUN
easat-9711	246	62	and	and	CCONJ
easat-9711	246	63	accountability	accountability	NOUN
easat-9711	246	64	.	.	PUNCT
easat-9711	247	1	however	however	ADV
easat-9711	247	2	,	,	PUNCT
easat-9711	247	3	the	the	DET
easat-9711	247	4	expectation	expectation	NOUN
easat-9711	247	5	that	that	SCONJ
easat-9711	247	6	this	this	DET
easat-9711	247	7	technology	technology	NOUN
easat-9711	247	8	will	will	AUX
easat-9711	247	9	immediately	immediately	ADV
easat-9711	247	10	enhance	enhance	VERB
easat-9711	247	11	earnings	earning	NOUN
easat-9711	247	12	quality	quality	NOUN
easat-9711	247	13	should	should	AUX
easat-9711	247	14	be	be	AUX
easat-9711	247	15	approached	approach	VERB
easat-9711	247	16	with	with	ADP
easat-9711	247	17	caution	caution	NOUN
easat-9711	247	18	and	and	CCONJ
easat-9711	247	19	contextual	contextual	ADJ
easat-9711	247	20	understanding	understanding	NOUN
easat-9711	247	21	.	.	PUNCT
easat-9711	248	1	strategic	strategic	ADJ
easat-9711	248	2	planning	planning	NOUN
easat-9711	248	3	,	,	PUNCT
easat-9711	248	4	training	training	NOUN
easat-9711	248	5	,	,	PUNCT
easat-9711	248	6	and	and	CCONJ
easat-9711	248	7	infrastructure	infrastructure	NOUN
easat-9711	248	8	development	development	NOUN
easat-9711	248	9	are	be	AUX
easat-9711	248	10	necessary	necessary	ADJ
easat-9711	248	11	to	to	PART
easat-9711	248	12	ensure	ensure	VERB
easat-9711	248	13	that	that	SCONJ
easat-9711	248	14	blockchain	blockchain	PROPN
easat-9711	248	15	’s	’s	PART
easat-9711	248	16	potential	potential	NOUN
easat-9711	248	17	is	be	AUX
easat-9711	248	18	maximized	maximize	VERB
easat-9711	248	19	not	not	PART
easat-9711	248	20	only	only	ADV
easat-9711	248	21	in	in	ADP
easat-9711	248	22	the	the	DET
easat-9711	248	23	audit	audit	NOUN
easat-9711	248	24	process	process	NOUN
easat-9711	248	25	but	but	CCONJ
easat-9711	248	26	also	also	ADV
easat-9711	248	27	in	in	ADP
easat-9711	248	28	improving	improve	VERB
easat-9711	248	29	the	the	DET
easat-9711	248	30	overall	overall	ADJ
easat-9711	248	31	quality	quality	NOUN
easat-9711	248	32	of	of	ADP
easat-9711	248	33	financial	financial	ADJ
easat-9711	248	34	reporting	reporting	NOUN
easat-9711	248	35	.	.	PUNCT
easat-9711	249	1	in	in	ADP
easat-9711	249	2	conclusion	conclusion	NOUN
easat-9711	249	3	,	,	PUNCT
easat-9711	249	4	this	this	DET
easat-9711	249	5	study	study	NOUN
easat-9711	249	6	shows	show	VERB
easat-9711	249	7	that	that	SCONJ
easat-9711	249	8	while	while	SCONJ
easat-9711	249	9	blockchain	blockchain	NOUN
easat-9711	249	10	has	have	VERB
easat-9711	249	11	strong	strong	ADJ
easat-9711	249	12	potential	potential	NOUN
easat-9711	249	13	to	to	PART
easat-9711	249	14	transform	transform	VERB
easat-9711	249	15	audit	audit	NOUN
easat-9711	249	16	processes	process	NOUN
easat-9711	249	17	through	through	ADP
easat-9711	249	18	improved	improve	VERB
easat-9711	249	19	efficiency	efficiency	NOUN
easat-9711	249	20	,	,	PUNCT
easat-9711	249	21	transparency	transparency	NOUN
easat-9711	249	22	,	,	PUNCT
easat-9711	249	23	and	and	CCONJ
easat-9711	249	24	automation	automation	NOUN
easat-9711	249	25	,	,	PUNCT
easat-9711	249	26	its	its	PRON
easat-9711	249	27	impact	impact	NOUN
easat-9711	249	28	on	on	ADP
easat-9711	249	29	earnings	earning	NOUN
easat-9711	249	30	quality	quality	NOUN
easat-9711	249	31	has	have	AUX
easat-9711	249	32	not	not	PART
easat-9711	249	33	yet	yet	ADV
easat-9711	249	34	been	be	AUX
easat-9711	249	35	empirically	empirically	ADV
easat-9711	249	36	proven	prove	VERB
easat-9711	249	37	in	in	ADP
easat-9711	249	38	the	the	DET
easat-9711	249	39	current	current	ADJ
easat-9711	249	40	context	context	NOUN
easat-9711	249	41	.	.	PUNCT
easat-9711	250	1	the	the	DET
easat-9711	250	2	role	role	NOUN
easat-9711	250	3	of	of	ADP
easat-9711	250	4	blockchain	blockchain	PROPN
easat-9711	250	5	in	in	ADP
easat-9711	250	6	the	the	DET
easat-9711	250	7	world	world	NOUN
easat-9711	250	8	of	of	ADP
easat-9711	250	9	auditing	auditing	NOUN
easat-9711	250	10	and	and	CCONJ
easat-9711	250	11	financial	financial	ADJ
easat-9711	250	12	reporting	reporting	NOUN
easat-9711	250	13	is	be	AUX
easat-9711	250	14	still	still	ADV
easat-9711	250	15	in	in	ADP
easat-9711	250	16	the	the	DET
easat-9711	250	17	development	development	NOUN
easat-9711	250	18	and	and	CCONJ
easat-9711	250	19	exploratory	exploratory	ADJ
easat-9711	250	20	stage	stage	NOUN
easat-9711	250	21	.	.	PUNCT
easat-9711	251	1	based	base	VERB
easat-9711	251	2	on	on	ADP
easat-9711	251	3	the	the	DET
easat-9711	251	4	findings	finding	NOUN
easat-9711	251	5	of	of	ADP
easat-9711	251	6	this	this	DET
easat-9711	251	7	study	study	NOUN
easat-9711	251	8	,	,	PUNCT
easat-9711	251	9	it	it	PRON
easat-9711	251	10	is	be	AUX
easat-9711	251	11	recommended	recommend	VERB
easat-9711	251	12	that	that	SCONJ
easat-9711	251	13	future	future	ADJ
easat-9711	251	14	research	research	NOUN
easat-9711	251	15	focuses	focus	VERB
easat-9711	251	16	on	on	ADP
easat-9711	251	17	the	the	DET
easat-9711	251	18	empirical	empirical	ADJ
easat-9711	251	19	assessment	assessment	NOUN
easat-9711	251	20	of	of	ADP
easat-9711	251	21	blockchain	blockchain	PROPN
easat-9711	251	22	's	's	PART
easat-9711	251	23	effectiveness	effectiveness	NOUN
easat-9711	251	24	and	and	CCONJ
easat-9711	251	25	scalability	scalability	NOUN
easat-9711	251	26	in	in	ADP
easat-9711	251	27	a	a	DET
easat-9711	251	28	broader	broad	ADJ
easat-9711	251	29	context	context	NOUN
easat-9711	251	30	.	.	PUNCT
easat-9711	252	1	specifically	specifically	ADV
easat-9711	252	2	,	,	PUNCT
easat-9711	252	3	longitudinal	longitudinal	ADJ
easat-9711	252	4	case	case	NOUN
easat-9711	252	5	studies	study	NOUN
easat-9711	252	6	and	and	CCONJ
easat-9711	252	7	large	large	ADJ
easat-9711	252	8	-	-	PUNCT
easat-9711	252	9	scale	scale	NOUN
easat-9711	252	10	pilot	pilot	NOUN
easat-9711	252	11	programs	program	NOUN
easat-9711	252	12	are	be	AUX
easat-9711	252	13	needed	need	VERB
easat-9711	252	14	to	to	PART
easat-9711	252	15	fully	fully	ADV
easat-9711	252	16	evaluate	evaluate	VERB
easat-9711	252	17	the	the	DET
easat-9711	252	18	long	long	ADJ
easat-9711	252	19	-	-	PUNCT
easat-9711	252	20	term	term	NOUN
easat-9711	252	21	impacts	impact	NOUN
easat-9711	252	22	of	of	ADP
easat-9711	252	23	this	this	DET
easat-9711	252	24	technology	technology	NOUN
easat-9711	252	25	on	on	ADP
easat-9711	252	26	audit	audit	NOUN
easat-9711	252	27	quality	quality	NOUN
easat-9711	252	28	,	,	PUNCT
easat-9711	252	29	timeliness	timeliness	NOUN
easat-9711	252	30	,	,	PUNCT
easat-9711	252	31	and	and	CCONJ
easat-9711	252	32	earnings	earning	NOUN
easat-9711	252	33	quality	quality	NOUN
easat-9711	252	34	.	.	PUNCT
easat-9711	253	1	from	from	ADP
easat-9711	253	2	a	a	DET
easat-9711	253	3	practical	practical	ADJ
easat-9711	253	4	standpoint	standpoint	NOUN
easat-9711	253	5	,	,	PUNCT
easat-9711	253	6	a	a	DET
easat-9711	253	7	concerted	concerted	ADJ
easat-9711	253	8	,	,	PUNCT
easat-9711	253	9	multi	multi	ADJ
easat-9711	253	10	-	-	ADJ
easat-9711	253	11	stakeholder	stakeholder	ADJ
easat-9711	253	12	approach	approach	NOUN
easat-9711	253	13	is	be	AUX
easat-9711	253	14	essential	essential	ADJ
easat-9711	253	15	.	.	PUNCT
easat-9711	254	1	this	this	DET
easat-9711	254	2	research	research	NOUN
easat-9711	254	3	recommends	recommend	VERB
easat-9711	254	4	that	that	SCONJ
easat-9711	254	5	auditing	auditing	NOUN
easat-9711	254	6	firms	firm	NOUN
easat-9711	254	7	,	,	PUNCT
easat-9711	254	8	industry	industry	NOUN
easat-9711	254	9	leaders	leader	NOUN
easat-9711	254	10	,	,	PUNCT
easat-9711	254	11	and	and	CCONJ
easat-9711	254	12	regulatory	regulatory	ADJ
easat-9711	254	13	bodies	body	NOUN
easat-9711	254	14	actively	actively	ADV
easat-9711	254	15	collaborate	collaborate	VERB
easat-9711	254	16	to	to	PART
easat-9711	254	17	establish	establish	VERB
easat-9711	254	18	standardized	standardized	ADJ
easat-9711	254	19	protocols	protocol	NOUN
easat-9711	254	20	for	for	ADP
easat-9711	254	21	integrating	integrate	VERB
easat-9711	254	22	blockchain	blockchain	NOUN
easat-9711	254	23	into	into	ADP
easat-9711	254	24	financial	financial	ADJ
easat-9711	254	25	reporting	reporting	NOUN
easat-9711	254	26	frameworks	framework	NOUN
easat-9711	254	27	.	.	PUNCT
easat-9711	255	1	furthermore	furthermore	ADV
easat-9711	255	2	,	,	PUNCT
easat-9711	255	3	policymakers	policymaker	NOUN
easat-9711	255	4	are	be	AUX
easat-9711	255	5	urged	urge	VERB
easat-9711	255	6	to	to	PART
easat-9711	255	7	develop	develop	VERB
easat-9711	255	8	clear	clear	ADJ
easat-9711	255	9	legal	legal	ADJ
easat-9711	255	10	and	and	CCONJ
easat-9711	255	11	regulatory	regulatory	ADJ
easat-9711	255	12	guidelines	guideline	NOUN
easat-9711	255	13	to	to	PART
easat-9711	255	14	facilitate	facilitate	VERB
easat-9711	255	15	the	the	DET
easat-9711	255	16	secure	secure	ADJ
easat-9711	255	17	and	and	CCONJ
easat-9711	255	18	ethical	ethical	ADJ
easat-9711	255	19	adoption	adoption	NOUN
easat-9711	255	20	of	of	ADP
easat-9711	255	21	this	this	DET
easat-9711	255	22	transformative	transformative	ADJ
easat-9711	255	23	technology	technology	NOUN
easat-9711	255	24	.	.	PUNCT
easat-9711	256	1	only	only	ADV
easat-9711	256	2	through	through	ADP
easat-9711	256	3	such	such	DET
easat-9711	256	4	a	a	DET
easat-9711	256	5	comprehensive	comprehensive	ADJ
easat-9711	256	6	and	and	CCONJ
easat-9711	256	7	collaborative	collaborative	ADJ
easat-9711	256	8	effort	effort	NOUN
easat-9711	256	9	can	can	AUX
easat-9711	256	10	the	the	DET
easat-9711	256	11	full	full	ADJ
easat-9711	256	12	potential	potential	NOUN
easat-9711	256	13	of	of	ADP
easat-9711	256	14	blockchain	blockchain	NOUN
easat-9711	256	15	in	in	ADP
easat-9711	256	16	strengthening	strengthen	VERB
easat-9711	256	17	corporate	corporate	ADJ
easat-9711	256	18	accountability	accountability	NOUN
easat-9711	256	19	be	be	AUX
easat-9711	256	20	truly	truly	ADV
easat-9711	256	21	realized	realize	VERB
easat-9711	256	22	.	.	PUNCT
easat-9711	257	1	fundings	funding	NOUN
easat-9711	257	2	:	:	PUNCT
easat-9711	257	3	special	special	ADJ
easat-9711	257	4	thanks	thank	NOUN
easat-9711	257	5	to	to	PART
easat-9711	257	6	binus	binus	VERB
easat-9711	257	7	university	university	NOUN
easat-9711	257	8	for	for	ADP
easat-9711	257	9	providing	provide	VERB
easat-9711	257	10	access	access	NOUN
easat-9711	257	11	to	to	ADP
easat-9711	257	12	research	research	NOUN
easat-9711	257	13	data	datum	NOUN
easat-9711	257	14	subscriptions	subscription	NOUN
easat-9711	257	15	,	,	PUNCT
easat-9711	257	16	statistical	statistical	ADJ
easat-9711	257	17	software	software	NOUN
easat-9711	257	18	,	,	PUNCT
easat-9711	257	19	publication	publication	NOUN
easat-9711	257	20	funding	funding	NOUN
easat-9711	257	21	,	,	PUNCT
easat-9711	257	22	and	and	CCONJ
easat-9711	257	23	other	other	ADJ
easat-9711	257	24	essential	essential	ADJ
easat-9711	257	25	support	support	NOUN
easat-9711	257	26	,	,	PUNCT
easat-9711	257	27	which	which	PRON
easat-9711	257	28	enabled	enable	VERB
easat-9711	257	29	the	the	DET
easat-9711	257	30	successful	successful	ADJ
easat-9711	257	31	completion	completion	NOUN
easat-9711	257	32	of	of	ADP
easat-9711	257	33	this	this	DET
easat-9711	257	34	journal	journal	NOUN
easat-9711	257	35	.	.	PUNCT
easat-9711	258	1	transparency	transparency	NOUN
easat-9711	258	2	:	:	PUNCT
easat-9711	258	3	the	the	DET
easat-9711	258	4	authors	author	NOUN
easat-9711	258	5	confirm	confirm	VERB
easat-9711	258	6	that	that	SCONJ
easat-9711	258	7	the	the	DET
easat-9711	258	8	manuscript	manuscript	NOUN
easat-9711	258	9	is	be	AUX
easat-9711	258	10	an	an	DET
easat-9711	258	11	honest	honest	ADJ
easat-9711	258	12	,	,	PUNCT
easat-9711	258	13	accurate	accurate	ADJ
easat-9711	258	14	,	,	PUNCT
easat-9711	258	15	and	and	CCONJ
easat-9711	258	16	transparent	transparent	ADJ
easat-9711	258	17	account	account	NOUN
easat-9711	258	18	of	of	ADP
easat-9711	258	19	the	the	DET
easat-9711	258	20	study	study	NOUN
easat-9711	258	21	;	;	PUNCT
easat-9711	258	22	that	that	SCONJ
easat-9711	258	23	no	no	DET
easat-9711	258	24	vital	vital	ADJ
easat-9711	258	25	features	feature	NOUN
easat-9711	258	26	of	of	ADP
easat-9711	258	27	the	the	DET
easat-9711	258	28	study	study	NOUN
easat-9711	258	29	have	have	AUX
easat-9711	258	30	been	be	AUX
easat-9711	258	31	omitted	omit	VERB
easat-9711	258	32	;	;	PUNCT
easat-9711	258	33	and	and	CCONJ
easat-9711	258	34	that	that	SCONJ
easat-9711	258	35	any	any	DET
easat-9711	258	36	discrepancies	discrepancy	NOUN
easat-9711	258	37	from	from	ADP
easat-9711	258	38	the	the	DET
easat-9711	258	39	study	study	NOUN
easat-9711	258	40	as	as	SCONJ
easat-9711	258	41	planned	plan	VERB
easat-9711	258	42	have	have	AUX
easat-9711	258	43	been	be	AUX
easat-9711	258	44	explained	explain	VERB
easat-9711	258	45	.	.	PUNCT
easat-9711	259	1	this	this	DET
easat-9711	259	2	study	study	NOUN
easat-9711	259	3	followed	follow	VERB
easat-9711	259	4	all	all	DET
easat-9711	259	5	ethical	ethical	ADJ
easat-9711	259	6	practices	practice	NOUN
easat-9711	259	7	during	during	ADP
easat-9711	259	8	writing	writing	NOUN
easat-9711	259	9	.	.	PUNCT
easat-9711	260	1	copyright	copyright	NOUN
easat-9711	260	2	:	:	PUNCT
easat-9711	260	3	©	©	PROPN
easat-9711	260	4	2025	2025	NUM
easat-9711	260	5	by	by	ADP
easat-9711	260	6	the	the	DET
easat-9711	260	7	authors	author	NOUN
easat-9711	260	8	.	.	PUNCT
easat-9711	261	1	this	this	DET
easat-9711	261	2	open	open	ADJ
easat-9711	261	3	-	-	PUNCT
easat-9711	261	4	access	access	NOUN
easat-9711	261	5	article	article	NOUN
easat-9711	261	6	is	be	AUX
easat-9711	261	7	distributed	distribute	VERB
easat-9711	261	8	under	under	ADP
easat-9711	261	9	the	the	DET
easat-9711	261	10	terms	term	NOUN
easat-9711	261	11	and	and	CCONJ
easat-9711	261	12	conditions	condition	NOUN
easat-9711	261	13	of	of	ADP
easat-9711	261	14	the	the	DET
easat-9711	261	15	creative	creative	ADJ
easat-9711	261	16	commons	common	NOUN
easat-9711	261	17	attribution	attribution	NOUN
easat-9711	261	18	(	(	PUNCT
easat-9711	261	19	cc	cc	NOUN
easat-9711	261	20	by	by	ADP
easat-9711	261	21	)	)	PUNCT
easat-9711	261	22	license	license	NOUN
easat-9711	261	23	(	(	PUNCT
easat-9711	261	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9711	261	25	)	)	PUNCT
easat-9711	261	26	.	.	PUNCT
easat-9711	262	1	references	reference	NOUN
easat-9711	262	2	[	[	X
easat-9711	262	3	1	1	NUM
easat-9711	262	4	]	]	PUNCT
easat-9711	262	5	h.	h.	PROPN
easat-9711	262	6	han	han	PROPN
easat-9711	262	7	,	,	PUNCT
easat-9711	262	8	r.	r.	PROPN
easat-9711	262	9	k.	k.	PROPN
easat-9711	262	10	shiwakoti	shiwakoti	PROPN
easat-9711	262	11	,	,	PUNCT
easat-9711	262	12	r.	r.	PROPN
easat-9711	262	13	jarvis	jarvis	PROPN
easat-9711	262	14	,	,	PUNCT
easat-9711	262	15	c.	c.	PROPN
easat-9711	262	16	mordi	mordi	PROPN
easat-9711	262	17	,	,	PUNCT
easat-9711	262	18	and	and	CCONJ
easat-9711	262	19	d.	d.	PROPN
easat-9711	262	20	botchie	botchie	NOUN
easat-9711	262	21	,	,	PUNCT
easat-9711	262	22	"	"	PUNCT
easat-9711	262	23	accounting	account	VERB
easat-9711	262	24	and	and	CCONJ
easat-9711	262	25	auditing	auditing	NOUN
easat-9711	262	26	with	with	ADP
easat-9711	262	27	blockchain	blockchain	PROPN
easat-9711	262	28	technology	technology	PROPN
easat-9711	262	29	and	and	CCONJ
easat-9711	262	30	artificial	artificial	ADJ
easat-9711	262	31	intelligence	intelligence	NOUN
easat-9711	262	32	:	:	PUNCT
easat-9711	262	33	a	a	DET
easat-9711	262	34	literature	literature	NOUN
easat-9711	262	35	review	review	NOUN
easat-9711	262	36	,	,	PUNCT
easat-9711	262	37	"	"	PUNCT
easat-9711	262	38	international	international	ADJ
easat-9711	262	39	journal	journal	NOUN
easat-9711	262	40	of	of	ADP
easat-9711	262	41	accounting	accounting	NOUN
easat-9711	262	42	information	information	NOUN
easat-9711	262	43	systems	system	NOUN
easat-9711	262	44	,	,	PUNCT
easat-9711	262	45	vol	vol	NOUN
easat-9711	262	46	.	.	PROPN
easat-9711	262	47	48	48	NUM
easat-9711	262	48	,	,	PUNCT
easat-9711	262	49	p.	p.	NOUN
easat-9711	262	50	100598	100598	NUM
easat-9711	262	51	,	,	PUNCT
easat-9711	262	52	2023	2023	NUM
easat-9711	262	53	.	.	PUNCT
easat-9711	263	1	https://doi.org/10.1016/j.accinf.2022.100598	https://doi.org/10.1016/j.accinf.2022.100598	ADJ
easat-9711	263	2	[	[	X
easat-9711	263	3	2	2	X
easat-9711	263	4	]	]	PUNCT
easat-9711	263	5	m.	m.	NOUN
easat-9711	263	6	goto	goto	NOUN
easat-9711	263	7	,	,	PUNCT
easat-9711	263	8	"	"	PUNCT
easat-9711	263	9	anticipatory	anticipatory	ADJ
easat-9711	263	10	innovation	innovation	NOUN
easat-9711	263	11	of	of	ADP
easat-9711	263	12	professional	professional	ADJ
easat-9711	263	13	services	service	NOUN
easat-9711	263	14	:	:	PUNCT
easat-9711	263	15	the	the	DET
easat-9711	263	16	case	case	NOUN
easat-9711	263	17	of	of	ADP
easat-9711	263	18	auditing	auditing	NOUN
easat-9711	263	19	and	and	CCONJ
easat-9711	263	20	artificial	artificial	ADJ
easat-9711	263	21	intelligence	intelligence	NOUN
easat-9711	263	22	,	,	PUNCT
easat-9711	263	23	"	"	PUNCT
easat-9711	263	24	research	research	NOUN
easat-9711	263	25	policy	policy	NOUN
easat-9711	263	26	,	,	PUNCT
easat-9711	263	27	vol	vol	NOUN
easat-9711	263	28	.	.	PROPN
easat-9711	263	29	52	52	NUM
easat-9711	263	30	,	,	PUNCT
easat-9711	263	31	no	no	INTJ
easat-9711	263	32	.	.	NOUN
easat-9711	263	33	8	8	NUM
easat-9711	263	34	,	,	PUNCT
easat-9711	263	35	p.	p.	NOUN
easat-9711	263	36	104828	104828	NUM
easat-9711	263	37	,	,	PUNCT
easat-9711	263	38	2023	2023	NUM
easat-9711	263	39	.	.	PUNCT
easat-9711	264	1	https://doi.org/10.1016/j.respol.2023.104828	https://doi.org/10.1016/j.respol.2023.104828	VERB
easat-9711	265	1	[	[	X
easat-9711	265	2	3	3	NUM
easat-9711	265	3	]	]	X
easat-9711	265	4	f.	f.	PROPN
easat-9711	265	5	tang	tang	PROPN
easat-9711	265	6	,	,	PUNCT
easat-9711	265	7	y.	y.	PROPN
easat-9711	265	8	li	li	PROPN
easat-9711	265	9	,	,	PUNCT
easat-9711	265	10	y.	y.	PROPN
easat-9711	265	11	zhang	zhang	PROPN
easat-9711	265	12	,	,	PUNCT
easat-9711	265	13	w.	w.	PROPN
easat-9711	265	14	susilo	susilo	PROPN
easat-9711	265	15	,	,	PUNCT
easat-9711	265	16	and	and	CCONJ
easat-9711	265	17	b.	b.	PROPN
easat-9711	265	18	li	li	PROPN
easat-9711	265	19	,	,	PUNCT
easat-9711	265	20	"	"	PUNCT
easat-9711	265	21	real	real	ADJ
easat-9711	265	22	-	-	PUNCT
easat-9711	265	23	time	time	NOUN
easat-9711	265	24	privacy	privacy	NOUN
easat-9711	265	25	-	-	PUNCT
easat-9711	265	26	preserved	preserve	VERB
easat-9711	265	27	auditing	auditing	NOUN
easat-9711	265	28	for	for	ADP
easat-9711	265	29	shared	share	VERB
easat-9711	265	30	outsourced	outsourced	ADJ
easat-9711	265	31	data	datum	NOUN
easat-9711	265	32	,	,	PUNCT
easat-9711	265	33	"	"	PUNCT
easat-9711	265	34	computer	computer	NOUN
easat-9711	265	35	standards	standard	NOUN
easat-9711	265	36	&	&	CCONJ
easat-9711	265	37	interfaces	interface	NOUN
easat-9711	265	38	,	,	PUNCT
easat-9711	265	39	vol	vol	NOUN
easat-9711	265	40	.	.	PROPN
easat-9711	265	41	92	92	NUM
easat-9711	265	42	,	,	PUNCT
easat-9711	265	43	p.	p.	NOUN
easat-9711	265	44	103927	103927	NUM
easat-9711	265	45	,	,	PUNCT
easat-9711	265	46	2025	2025	NUM
easat-9711	265	47	.	.	PUNCT
easat-9711	266	1	https://doi.org/10.1016/j.csi.2024.103927	https://doi.org/10.1016/j.csi.2024.103927	PUNCT
easat-9711	267	1	[	[	X
easat-9711	267	2	4	4	X
easat-9711	267	3	]	]	X
easat-9711	267	4	p.	p.	NOUN
easat-9711	267	5	m.	m.	NOUN
easat-9711	267	6	dechow	dechow	PROPN
easat-9711	267	7	,	,	PUNCT
easat-9711	267	8	w.	w.	PROPN
easat-9711	267	9	ge	ge	PROPN
easat-9711	267	10	,	,	PUNCT
easat-9711	267	11	c.	c.	PROPN
easat-9711	267	12	r.	r.	PROPN
easat-9711	267	13	larson	larson	PROPN
easat-9711	267	14	,	,	PUNCT
easat-9711	267	15	and	and	CCONJ
easat-9711	267	16	r.	r.	PROPN
easat-9711	267	17	g.	g.	PROPN
easat-9711	267	18	sloan	sloan	PROPN
easat-9711	267	19	,	,	PUNCT
easat-9711	267	20	"	"	PUNCT
easat-9711	267	21	predicting	predict	VERB
easat-9711	267	22	material	material	NOUN
easat-9711	267	23	accounting	accounting	NOUN
easat-9711	267	24	misstatements	misstatement	NOUN
easat-9711	267	25	,	,	PUNCT
easat-9711	267	26	"	"	PUNCT
easat-9711	267	27	contemporary	contemporary	ADJ
easat-9711	267	28	accounting	accounting	NOUN
easat-9711	267	29	research	research	NOUN
easat-9711	267	30	,	,	PUNCT
easat-9711	267	31	vol	vol	NOUN
easat-9711	267	32	.	.	PROPN
easat-9711	267	33	28	28	NUM
easat-9711	267	34	,	,	PUNCT
easat-9711	267	35	no	no	INTJ
easat-9711	267	36	.	.	NOUN
easat-9711	267	37	1	1	NUM
easat-9711	267	38	,	,	PUNCT
easat-9711	267	39	pp	pp	ADJ
easat-9711	267	40	.	.	PUNCT
easat-9711	267	41	17	17	NUM
easat-9711	267	42	-	-	SYM
easat-9711	267	43	82	82	NUM
easat-9711	267	44	,	,	PUNCT
easat-9711	267	45	2011	2011	NUM
easat-9711	267	46	.	.	PUNCT
easat-9711	268	1	https://doi.org/10.1111/j.1911-3846.2010.01041.x	https://doi.org/10.1111/j.1911-3846.2010.01041.x	NOUN
easat-9711	269	1	[	[	X
easat-9711	269	2	5	5	X
easat-9711	269	3	]	]	PUNCT
easat-9711	269	4	e.	e.	PROPN
easat-9711	269	5	liu	liu	PROPN
easat-9711	269	6	,	,	PUNCT
easat-9711	269	7	"	"	PUNCT
easat-9711	269	8	development	development	NOUN
easat-9711	269	9	and	and	CCONJ
easat-9711	269	10	evaluation	evaluation	NOUN
easat-9711	269	11	of	of	ADP
easat-9711	269	12	a	a	DET
easat-9711	269	13	blockchain	blockchain	NOUN
easat-9711	269	14	-	-	PUNCT
easat-9711	269	15	based	base	VERB
easat-9711	269	16	financial	financial	ADJ
easat-9711	269	17	audit	audit	NOUN
easat-9711	269	18	tracking	tracking	NOUN
easat-9711	269	19	system	system	NOUN
easat-9711	269	20	for	for	ADP
easat-9711	269	21	mobile	mobile	ADJ
easat-9711	269	22	platforms	platform	NOUN
easat-9711	269	23	,	,	PUNCT
easat-9711	269	24	"	"	PUNCT
easat-9711	269	25	international	international	ADJ
easat-9711	269	26	journal	journal	NOUN
easat-9711	269	27	of	of	ADP
easat-9711	269	28	interactive	interactive	ADJ
easat-9711	269	29	mobile	mobile	ADJ
easat-9711	269	30	technologies	technology	NOUN
easat-9711	269	31	,	,	PUNCT
easat-9711	269	32	vol	vol	NOUN
easat-9711	269	33	.	.	PROPN
easat-9711	270	1	19	19	NUM
easat-9711	270	2	,	,	PUNCT
easat-9711	270	3	no	no	INTJ
easat-9711	270	4	.	.	NOUN
easat-9711	270	5	3	3	NUM
easat-9711	270	6	,	,	PUNCT
easat-9711	270	7	pp	pp	ADJ
easat-9711	270	8	.	.	PUNCT
easat-9711	271	1	73–74	73–74	NUM
easat-9711	271	2	,	,	PUNCT
easat-9711	271	3	2025	2025	NUM
easat-9711	271	4	.	.	PUNCT
easat-9711	272	1	https://doi.org/10.3991/ijim.v19i03.53947	https://doi.org/10.3991/ijim.v19i03.53947	PROPN
easat-9711	272	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9711	272	3	https://doi.org/10.1016/j.accinf.2022.100598	https://doi.org/10.1016/j.accinf.2022.100598	PROPN
easat-9711	272	4	https://doi.org/10.1016/j.respol.2023.104828	https://doi.org/10.1016/j.respol.2023.104828	PROPN
easat-9711	272	5	https://doi.org/10.1016/j.csi.2024.103927	https://doi.org/10.1016/j.csi.2024.103927	PROPN
easat-9711	272	6	https://doi.org/10.1111/j.1911-3846.2010.01041.x	https://doi.org/10.1111/j.1911-3846.2010.01041.x	NOUN
easat-9711	272	7	https://doi.org/10.3991/ijim.v19i03.53947	https://doi.org/10.3991/ijim.v19i03.53947	PROPN
easat-9711	272	8	1840	1840	NUM
easat-9711	272	9	edelweiss	edelweiss	PROPN
easat-9711	272	10	applied	apply	VERB
easat-9711	272	11	science	science	NOUN
easat-9711	272	12	and	and	CCONJ
easat-9711	272	13	technology	technology	NOUN
easat-9711	272	14	issn	issn	PROPN
easat-9711	272	15	:	:	PUNCT
easat-9711	272	16	2576	2576	NUM
easat-9711	272	17	-	-	SYM
easat-9711	272	18	8484	8484	NUM
easat-9711	272	19	vol	vol	NOUN
easat-9711	272	20	.	.	PROPN
easat-9711	273	1	9	9	NUM
easat-9711	273	2	,	,	PUNCT
easat-9711	273	3	no	no	INTJ
easat-9711	273	4	.	.	NOUN
easat-9711	273	5	8	8	NUM
easat-9711	273	6	:	:	SYM
easat-9711	273	7	1827	1827	NUM
easat-9711	273	8	-	-	SYM
easat-9711	273	9	1841	1841	NUM
easat-9711	273	10	,	,	PUNCT
easat-9711	273	11	2025	2025	NUM
easat-9711	273	12	doi	doi	NOUN
easat-9711	273	13	:	:	PUNCT
easat-9711	273	14	10.55214/2576	10.55214/2576	NUM
easat-9711	273	15	-	-	NOUN
easat-9711	273	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	273	17	©	©	PROPN
easat-9711	273	18	2025	2025	NUM
easat-9711	273	19	by	by	ADP
easat-9711	273	20	the	the	DET
easat-9711	273	21	authors	author	NOUN
easat-9711	273	22	;	;	PUNCT
easat-9711	273	23	licensee	licensee	PROPN
easat-9711	273	24	learning	learning	NOUN
easat-9711	273	25	gate	gate	NOUN
easat-9711	274	1	[	[	X
easat-9711	274	2	6	6	NUM
easat-9711	274	3	]	]	PUNCT
easat-9711	274	4	e.	e.	PROPN
easat-9711	274	5	m.	m.	PROPN
easat-9711	274	6	alotaibi	alotaibi	PROPN
easat-9711	274	7	,	,	PUNCT
easat-9711	274	8	"	"	PUNCT
easat-9711	274	9	a	a	DET
easat-9711	274	10	conceptual	conceptual	ADJ
easat-9711	274	11	model	model	NOUN
easat-9711	274	12	of	of	ADP
easat-9711	274	13	continuous	continuous	ADJ
easat-9711	274	14	government	government	NOUN
easat-9711	274	15	auditing	auditing	NOUN
easat-9711	274	16	using	use	VERB
easat-9711	274	17	blockchain	blockchain	PROPN
easat-9711	274	18	-	-	PUNCT
easat-9711	274	19	based	base	VERB
easat-9711	274	20	smart	smart	ADJ
easat-9711	274	21	contracts	contract	NOUN
easat-9711	274	22	,	,	PUNCT
easat-9711	274	23	"	"	PUNCT
easat-9711	274	24	international	international	ADJ
easat-9711	274	25	journal	journal	NOUN
easat-9711	274	26	of	of	ADP
easat-9711	274	27	business	business	NOUN
easat-9711	274	28	and	and	CCONJ
easat-9711	274	29	management	management	NOUN
easat-9711	274	30	,	,	PUNCT
easat-9711	274	31	vol	vol	NOUN
easat-9711	274	32	.	.	PROPN
easat-9711	274	33	17	17	NUM
easat-9711	274	34	,	,	PUNCT
easat-9711	274	35	no	no	INTJ
easat-9711	274	36	.	.	NOUN
easat-9711	274	37	11	11	NUM
easat-9711	274	38	,	,	PUNCT
easat-9711	274	39	pp	pp	ADJ
easat-9711	274	40	.	.	PUNCT
easat-9711	275	1	1	1	NUM
easat-9711	275	2	-	-	SYM
easat-9711	275	3	10	10	NUM
easat-9711	275	4	,	,	PUNCT
easat-9711	275	5	2023	2023	NUM
easat-9711	275	6	.	.	PUNCT
easat-9711	276	1	https://doi.org/10.5539/ijbm.v17n11p1	https://doi.org/10.5539/ijbm.v17n11p1	PROPN
easat-9711	276	2	[	[	X
easat-9711	276	3	7	7	X
easat-9711	276	4	]	]	PUNCT
easat-9711	276	5	t.	t.	PROPN
easat-9711	276	6	silva	silva	PROPN
easat-9711	276	7	,	,	PUNCT
easat-9711	276	8	r.	r.	PROPN
easat-9711	276	9	p.	p.	PROPN
easat-9711	276	10	marques	marques	PROPN
easat-9711	276	11	,	,	PUNCT
easat-9711	276	12	and	and	CCONJ
easat-9711	276	13	g.	g.	PROPN
easat-9711	276	14	azevedo	azevedo	PROPN
easat-9711	276	15	,	,	PUNCT
easat-9711	276	16	"	"	PUNCT
easat-9711	276	17	the	the	DET
easat-9711	276	18	impact	impact	NOUN
easat-9711	276	19	of	of	ADP
easat-9711	276	20	erp	erp	PROPN
easat-9711	276	21	systems	system	NOUN
easat-9711	276	22	in	in	ADP
easat-9711	276	23	internal	internal	ADJ
easat-9711	276	24	auditing	auditing	NOUN
easat-9711	276	25	:	:	PUNCT
easat-9711	276	26	the	the	DET
easat-9711	276	27	portuguese	portuguese	ADJ
easat-9711	276	28	case	case	NOUN
easat-9711	276	29	,	,	PUNCT
easat-9711	276	30	"	"	PUNCT
easat-9711	276	31	procedia	procedia	NOUN
easat-9711	276	32	computer	computer	NOUN
easat-9711	276	33	science	science	NOUN
easat-9711	276	34	,	,	PUNCT
easat-9711	276	35	vol	vol	NOUN
easat-9711	276	36	.	.	PROPN
easat-9711	276	37	219	219	NUM
easat-9711	276	38	,	,	PUNCT
easat-9711	276	39	pp	pp	ADJ
easat-9711	276	40	.	.	PUNCT
easat-9711	277	1	963	963	NUM
easat-9711	277	2	-	-	SYM
easat-9711	277	3	970	970	NUM
easat-9711	277	4	,	,	PUNCT
easat-9711	277	5	2023	2023	NUM
easat-9711	277	6	.	.	PUNCT
easat-9711	278	1	https://doi.org/10.1016/j.procs.2023.01.373	https://doi.org/10.1016/j.procs.2023.01.373	NOUN
easat-9711	278	2	[	[	SYM
easat-9711	278	3	8	8	NUM
easat-9711	278	4	]	]	PUNCT
easat-9711	278	5	m.	m.	NOUN
easat-9711	278	6	sujanto	sujanto	NOUN
easat-9711	278	7	,	,	PUNCT
easat-9711	278	8	a.	a.	PROPN
easat-9711	278	9	s.	s.	PROPN
easat-9711	278	10	l.	l.	PROPN
easat-9711	278	11	lindawati	lindawati	PROPN
easat-9711	278	12	,	,	PUNCT
easat-9711	278	13	a.	a.	NOUN
easat-9711	278	14	zulkarnain	zulkarnain	PROPN
easat-9711	278	15	,	,	PUNCT
easat-9711	278	16	and	and	CCONJ
easat-9711	278	17	s.	s.	PROPN
easat-9711	278	18	liawatimena	liawatimena	PROPN
easat-9711	278	19	,	,	PUNCT
easat-9711	278	20	"	"	PUNCT
easat-9711	278	21	auditor	auditor	NOUN
easat-9711	278	22	's	's	PART
easat-9711	278	23	perception	perception	NOUN
easat-9711	278	24	on	on	ADP
easat-9711	278	25	technology	technology	NOUN
easat-9711	278	26	transformation	transformation	NOUN
easat-9711	278	27	:	:	PUNCT
easat-9711	278	28	blockchain	blockchain	NOUN
easat-9711	278	29	and	and	CCONJ
easat-9711	278	30	caats	caat	NOUN
easat-9711	278	31	on	on	ADP
easat-9711	278	32	audit	audit	NOUN
easat-9711	278	33	quality	quality	NOUN
easat-9711	278	34	in	in	ADP
easat-9711	278	35	indonesia	indonesia	PROPN
easat-9711	278	36	,	,	PUNCT
easat-9711	278	37	"	"	PUNCT
easat-9711	278	38	international	international	ADJ
easat-9711	278	39	journal	journal	NOUN
easat-9711	278	40	of	of	ADP
easat-9711	278	41	advanced	advanced	ADJ
easat-9711	278	42	computer	computer	NOUN
easat-9711	278	43	science	science	NOUN
easat-9711	278	44	and	and	CCONJ
easat-9711	278	45	applications	application	NOUN
easat-9711	278	46	,	,	PUNCT
easat-9711	278	47	vol	vol	NOUN
easat-9711	278	48	.	.	PROPN
easat-9711	278	49	12	12	NUM
easat-9711	278	50	,	,	PUNCT
easat-9711	278	51	no	no	INTJ
easat-9711	278	52	.	.	NOUN
easat-9711	278	53	8	8	NUM
easat-9711	278	54	,	,	PUNCT
easat-9711	278	55	pp	pp	ADJ
easat-9711	278	56	.	.	PUNCT
easat-9711	279	1	1	1	NUM
easat-9711	279	2	-	-	SYM
easat-9711	279	3	8	8	NUM
easat-9711	279	4	,	,	PUNCT
easat-9711	279	5	2021	2021	NUM
easat-9711	279	6	.	.	PUNCT
easat-9711	280	1	[	[	X
easat-9711	280	2	9	9	NUM
easat-9711	280	3	]	]	SYM
easat-9711	280	4	r.	r.	PROPN
easat-9711	280	5	hendrastuti	hendrastuti	PROPN
easat-9711	280	6	and	and	CCONJ
easat-9711	280	7	r.	r.	PROPN
easat-9711	280	8	f.	f.	PROPN
easat-9711	280	9	harahap	harahap	PROPN
easat-9711	280	10	,	,	PUNCT
easat-9711	280	11	"	"	PUNCT
easat-9711	280	12	agency	agency	NOUN
easat-9711	280	13	theory	theory	NOUN
easat-9711	280	14	:	:	PUNCT
easat-9711	280	15	review	review	NOUN
easat-9711	280	16	of	of	ADP
easat-9711	280	17	the	the	DET
easat-9711	280	18	theory	theory	NOUN
easat-9711	280	19	and	and	CCONJ
easat-9711	280	20	current	current	ADJ
easat-9711	280	21	research	research	NOUN
easat-9711	280	22	,	,	PUNCT
easat-9711	280	23	"	"	PUNCT
easat-9711	280	24	jurnal	jurnal	ADJ
easat-9711	280	25	akuntansi	akuntansi	PROPN
easat-9711	280	26	aktual	aktual	PROPN
easat-9711	280	27	,	,	PUNCT
easat-9711	280	28	vol	vol	NOUN
easat-9711	280	29	.	.	PROPN
easat-9711	280	30	10	10	NUM
easat-9711	280	31	,	,	PUNCT
easat-9711	280	32	no	no	INTJ
easat-9711	280	33	.	.	NOUN
easat-9711	280	34	1	1	NUM
easat-9711	280	35	,	,	PUNCT
easat-9711	280	36	pp	pp	ADJ
easat-9711	280	37	.	.	PUNCT
easat-9711	281	1	85–100	85–100	PROPN
easat-9711	281	2	,	,	PUNCT
easat-9711	281	3	2023	2023	NUM
easat-9711	281	4	.	.	PUNCT
easat-9711	282	1	https://doi.org/10.17977/um004v10i12023p085	https://doi.org/10.17977/um004v10i12023p085	ADJ
easat-9711	282	2	[	[	X
easat-9711	282	3	10	10	NUM
easat-9711	282	4	]	]	PUNCT
easat-9711	282	5	t.	t.	PROPN
easat-9711	282	6	h.	h.	PROPN
easat-9711	282	7	nguyen	nguyen	PROPN
easat-9711	282	8	,	,	PUNCT
easat-9711	282	9	x.	x.	PROPN
easat-9711	282	10	c.	c.	PROPN
easat-9711	282	11	le	le	PROPN
easat-9711	282	12	,	,	PUNCT
easat-9711	282	13	and	and	CCONJ
easat-9711	282	14	t.	t.	PROPN
easat-9711	282	15	h.	h.	PROPN
easat-9711	282	16	l.	l.	PROPN
easat-9711	282	17	vu	vu	PROPN
easat-9711	282	18	,	,	PUNCT
easat-9711	282	19	"	"	PUNCT
easat-9711	282	20	an	an	DET
easat-9711	282	21	extended	extended	ADJ
easat-9711	282	22	technology	technology	NOUN
easat-9711	282	23	-	-	PUNCT
easat-9711	282	24	organization	organization	NOUN
easat-9711	282	25	-	-	PUNCT
easat-9711	282	26	environment	environment	NOUN
easat-9711	282	27	(	(	PUNCT
easat-9711	282	28	toe	toe	NOUN
easat-9711	282	29	)	)	PUNCT
easat-9711	282	30	framework	framework	NOUN
easat-9711	282	31	for	for	ADP
easat-9711	282	32	online	online	ADJ
easat-9711	282	33	retailing	retailing	NOUN
easat-9711	282	34	utilization	utilization	NOUN
easat-9711	282	35	in	in	ADP
easat-9711	282	36	digital	digital	ADJ
easat-9711	282	37	transformation	transformation	NOUN
easat-9711	282	38	:	:	PUNCT
easat-9711	282	39	empirical	empirical	ADJ
easat-9711	282	40	evidence	evidence	NOUN
easat-9711	282	41	from	from	ADP
easat-9711	282	42	vietnam	vietnam	PROPN
easat-9711	282	43	,	,	PUNCT
easat-9711	282	44	"	"	PUNCT
easat-9711	282	45	journal	journal	NOUN
easat-9711	282	46	of	of	ADP
easat-9711	282	47	open	open	ADJ
easat-9711	282	48	innovation	innovation	NOUN
easat-9711	282	49	:	:	PUNCT
easat-9711	282	50	technology	technology	NOUN
easat-9711	282	51	,	,	PUNCT
easat-9711	282	52	market	market	NOUN
easat-9711	282	53	,	,	PUNCT
easat-9711	282	54	and	and	CCONJ
easat-9711	282	55	complexity	complexity	NOUN
easat-9711	282	56	,	,	PUNCT
easat-9711	282	57	vol	vol	NOUN
easat-9711	282	58	.	.	PROPN
easat-9711	282	59	8	8	NUM
easat-9711	282	60	,	,	PUNCT
easat-9711	282	61	no	no	INTJ
easat-9711	282	62	.	.	NOUN
easat-9711	282	63	4	4	NUM
easat-9711	282	64	,	,	PUNCT
easat-9711	282	65	p.	p.	NOUN
easat-9711	282	66	200	200	NUM
easat-9711	282	67	,	,	PUNCT
easat-9711	282	68	2022	2022	NUM
easat-9711	282	69	.	.	PUNCT
easat-9711	283	1	https://doi.org/10.3390/joitmc8040200	https://doi.org/10.3390/joitmc8040200	X
easat-9711	284	1	[	[	X
easat-9711	284	2	11	11	NUM
easat-9711	284	3	]	]	X
easat-9711	284	4	o.	o.	NOUN
easat-9711	284	5	sayilir	sayilir	NOUN
easat-9711	284	6	,	,	PUNCT
easat-9711	284	7	a.	a.	PROPN
easat-9711	284	8	s.	s.	PROPN
easat-9711	284	9	ozkul	ozkul	PROPN
easat-9711	284	10	,	,	PUNCT
easat-9711	284	11	m.	m.	NOUN
easat-9711	284	12	balcilar	balcilar	NOUN
easat-9711	284	13	,	,	PUNCT
easat-9711	284	14	and	and	CCONJ
easat-9711	284	15	r.	r.	PROPN
easat-9711	284	16	kuntze	kuntze	PROPN
easat-9711	284	17	,	,	PUNCT
easat-9711	284	18	"	"	PUNCT
easat-9711	284	19	blockchain	blockchain	NOUN
easat-9711	284	20	adoption	adoption	NOUN
easat-9711	284	21	and	and	CCONJ
easat-9711	284	22	corporate	corporate	ADJ
easat-9711	284	23	sustainability	sustainability	NOUN
easat-9711	284	24	performance	performance	NOUN
easat-9711	284	25	:	:	PUNCT
easat-9711	284	26	an	an	DET
easat-9711	284	27	analysis	analysis	NOUN
easat-9711	284	28	of	of	ADP
easat-9711	284	29	the	the	DET
easat-9711	284	30	world	world	NOUN
easat-9711	284	31	’s	’s	PART
easat-9711	284	32	top	top	ADJ
easat-9711	284	33	public	public	ADJ
easat-9711	284	34	companies	company	NOUN
easat-9711	284	35	,	,	PUNCT
easat-9711	284	36	"	"	PUNCT
easat-9711	284	37	sustainability	sustainability	NOUN
easat-9711	284	38	,	,	PUNCT
easat-9711	284	39	vol	vol	NOUN
easat-9711	284	40	.	.	PROPN
easat-9711	284	41	17	17	NUM
easat-9711	284	42	,	,	PUNCT
easat-9711	284	43	no	no	INTJ
easat-9711	284	44	.	.	NOUN
easat-9711	284	45	7	7	NUM
easat-9711	284	46	,	,	PUNCT
easat-9711	284	47	p.	p.	NOUN
easat-9711	284	48	2855	2855	NUM
easat-9711	284	49	,	,	PUNCT
easat-9711	284	50	2025	2025	NUM
easat-9711	284	51	.	.	PUNCT
easat-9711	285	1	https://doi.org/10.3390/su17072855	https://doi.org/10.3390/su17072855	PRON
easat-9711	286	1	[	[	X
easat-9711	286	2	12	12	NUM
easat-9711	286	3	]	]	PUNCT
easat-9711	286	4	a.	a.	NOUN
easat-9711	286	5	c.	c.	PROPN
easat-9711	286	6	franco	franco	PROPN
easat-9711	286	7	and	and	CCONJ
easat-9711	286	8	l.	l.	PROPN
easat-9711	286	9	s.	s.	PROPN
easat-9711	286	10	franco	franco	PROPN
easat-9711	286	11	,	,	PUNCT
easat-9711	286	12	"	"	PUNCT
easat-9711	286	13	an	an	DET
easat-9711	286	14	institutional	institutional	ADJ
easat-9711	286	15	theory	theory	NOUN
easat-9711	286	16	investigation	investigation	NOUN
easat-9711	286	17	:	:	PUNCT
easat-9711	286	18	analysis	analysis	NOUN
easat-9711	286	19	of	of	ADP
easat-9711	286	20	the	the	DET
easat-9711	286	21	main	main	ADJ
easat-9711	286	22	trends	trend	NOUN
easat-9711	286	23	in	in	ADP
easat-9711	286	24	innovation	innovation	NOUN
easat-9711	286	25	,	,	PUNCT
easat-9711	286	26	"	"	PUNCT
easat-9711	286	27	brazilian	brazilian	ADJ
easat-9711	286	28	journal	journal	NOUN
easat-9711	286	29	of	of	ADP
easat-9711	286	30	management	management	NOUN
easat-9711	286	31	and	and	CCONJ
easat-9711	286	32	innovation	innovation	NOUN
easat-9711	286	33	,	,	PUNCT
easat-9711	286	34	vol	vol	NOUN
easat-9711	286	35	.	.	PROPN
easat-9711	286	36	9	9	NUM
easat-9711	286	37	,	,	PUNCT
easat-9711	286	38	no	no	INTJ
easat-9711	286	39	.	.	NOUN
easat-9711	286	40	2	2	NUM
easat-9711	286	41	,	,	PUNCT
easat-9711	286	42	pp	pp	ADJ
easat-9711	286	43	.	.	PUNCT
easat-9711	287	1	126	126	NUM
easat-9711	287	2	-	-	SYM
easat-9711	287	3	144	144	NUM
easat-9711	287	4	,	,	PUNCT
easat-9711	287	5	2022	2022	NUM
easat-9711	287	6	.	.	PUNCT
easat-9711	288	1	https://doi.org/10.18226/23190639.v9n2.06	https://doi.org/10.18226/23190639.v9n2.06	PUNCT
easat-9711	288	2	[	[	X
easat-9711	288	3	13	13	NUM
easat-9711	288	4	]	]	PUNCT
easat-9711	288	5	f.	f.	PROPN
easat-9711	288	6	i.	i.	PROPN
easat-9711	288	7	hadi	hadi	PROPN
easat-9711	288	8	and	and	CCONJ
easat-9711	288	9	s.	s.	PROPN
easat-9711	288	10	tifani	tifani	PROPN
easat-9711	288	11	,	,	PUNCT
easat-9711	288	12	"	"	PUNCT
easat-9711	288	13	the	the	DET
easat-9711	288	14	effect	effect	NOUN
easat-9711	288	15	of	of	ADP
easat-9711	288	16	audit	audit	NOUN
easat-9711	288	17	quality	quality	NOUN
easat-9711	288	18	and	and	CCONJ
easat-9711	288	19	auditor	auditor	NOUN
easat-9711	288	20	switching	switch	VERB
easat-9711	288	21	on	on	ADP
easat-9711	288	22	earnings	earning	NOUN
easat-9711	288	23	management	management	NOUN
easat-9711	288	24	,	,	PUNCT
easat-9711	288	25	"	"	PUNCT
easat-9711	288	26	jurnal	jurnal	ADJ
easat-9711	288	27	bisnis	bisnis	PROPN
easat-9711	288	28	dan	dan	PROPN
easat-9711	288	29	akuntansi	akuntansi	PROPN
easat-9711	288	30	,	,	PUNCT
easat-9711	288	31	vol	vol	NOUN
easat-9711	288	32	.	.	PROPN
easat-9711	288	33	22	22	NUM
easat-9711	288	34	,	,	PUNCT
easat-9711	288	35	no	no	INTJ
easat-9711	288	36	.	.	NOUN
easat-9711	288	37	1	1	NUM
easat-9711	288	38	,	,	PUNCT
easat-9711	288	39	pp	pp	ADJ
easat-9711	288	40	.	.	PUNCT
easat-9711	289	1	95	95	NUM
easat-9711	289	2	-	-	SYM
easat-9711	289	3	104	104	NUM
easat-9711	289	4	,	,	PUNCT
easat-9711	289	5	2020	2020	NUM
easat-9711	289	6	.	.	PUNCT
easat-9711	290	1	https://doi.org/10.34208/jba.v22i1.620	https://doi.org/10.34208/jba.v22i1.620	X
easat-9711	291	1	[	[	X
easat-9711	291	2	14	14	NUM
easat-9711	291	3	]	]	X
easat-9711	291	4	r.	r.	PROPN
easat-9711	291	5	purba	purba	PROPN
easat-9711	291	6	,	,	PUNCT
easat-9711	291	7	"	"	PUNCT
easat-9711	291	8	accounting	accounting	NOUN
easat-9711	291	9	theory	theory	NOUN
easat-9711	291	10	:	:	PUNCT
easat-9711	291	11	an	an	DET
easat-9711	291	12	understanding	understanding	NOUN
easat-9711	291	13	to	to	PART
easat-9711	291	14	support	support	VERB
easat-9711	291	15	research	research	NOUN
easat-9711	291	16	in	in	ADP
easat-9711	291	17	the	the	DET
easat-9711	291	18	field	field	NOUN
easat-9711	291	19	of	of	ADP
easat-9711	291	20	accounting	accounting	NOUN
easat-9711	291	21	,	,	PUNCT
easat-9711	291	22	"	"	PUNCT
easat-9711	291	23	retrieved	retrieve	VERB
easat-9711	291	24	:	:	PUNCT
easat-9711	291	25	https://www.researchgate.net/publication/369793571	https://www.researchgate.net/publication/369793571	ADJ
easat-9711	291	26	.	.	PUNCT
easat-9711	292	1	2023	2023	NUM
easat-9711	292	2	.	.	PUNCT
easat-9711	293	1	[	[	X
easat-9711	293	2	online	online	X
easat-9711	293	3	]	]	X
easat-9711	293	4	.	.	PUNCT
easat-9711	294	1	available	available	ADJ
easat-9711	294	2	:	:	PUNCT
easat-9711	295	1	https://www.researchgate.net/publication/369793571	https://www.researchgate.net/publication/369793571	PROPN
easat-9711	295	2	[	[	X
easat-9711	295	3	15	15	NUM
easat-9711	295	4	]	]	PUNCT
easat-9711	295	5	a.	a.	NOUN
easat-9711	295	6	a.	a.	PROPN
easat-9711	295	7	abu	abu	PROPN
easat-9711	295	8	-	-	PUNCT
easat-9711	295	9	musa	musa	PROPN
easat-9711	295	10	,	,	PUNCT
easat-9711	295	11	e.	e.	PROPN
easat-9711	295	12	moubark	moubark	PROPN
easat-9711	295	13	,	,	PUNCT
easat-9711	295	14	r.	r.	PROPN
easat-9711	295	15	esam	esam	PROPN
easat-9711	296	1	el	el	PROPN
easat-9711	296	2	din	din	PROPN
easat-9711	296	3	ragheb	ragheb	PROPN
easat-9711	296	4	hashem	hashem	PROPN
easat-9711	296	5	,	,	PUNCT
easat-9711	296	6	a.-r	a.-r	PROPN
easat-9711	296	7	.	.	PUNCT
easat-9711	297	1	ibrahim	ibrahim	PROPN
easat-9711	297	2	mubarak	mubarak	PROPN
easat-9711	297	3	,	,	PUNCT
easat-9711	297	4	and	and	CCONJ
easat-9711	297	5	a.	a.	PROPN
easat-9711	297	6	abd	abd	PROPN
easat-9711	297	7	ei	ei	PROPN
easat-9711	297	8	-	-	PUNCT
easat-9711	297	9	salam	salam	PROPN
easat-9711	297	10	abumusa	abumusa	PROPN
easat-9711	297	11	,	,	PUNCT
easat-9711	297	12	"	"	PUNCT
easat-9711	297	13	the	the	DET
easat-9711	297	14	impact	impact	NOUN
easat-9711	297	15	of	of	ADP
easat-9711	297	16	blockchain	blockchain	PROPN
easat-9711	297	17	technology	technology	PROPN
easat-9711	297	18	on	on	ADP
easat-9711	297	19	audit	audit	NOUN
easat-9711	297	20	process	process	NOUN
easat-9711	297	21	quality	quality	NOUN
easat-9711	297	22	:	:	PUNCT
easat-9711	297	23	an	an	DET
easat-9711	297	24	empirical	empirical	ADJ
easat-9711	297	25	study	study	NOUN
easat-9711	297	26	on	on	ADP
easat-9711	297	27	the	the	DET
easat-9711	297	28	banking	banking	NOUN
easat-9711	297	29	sector	sector	NOUN
easat-9711	297	30	,	,	PUNCT
easat-9711	297	31	"	"	PUNCT
easat-9711	297	32	international	international	ADJ
easat-9711	297	33	journal	journal	NOUN
easat-9711	297	34	of	of	ADP
easat-9711	297	35	auditing	auditing	NOUN
easat-9711	297	36	and	and	CCONJ
easat-9711	297	37	accounting	accounting	NOUN
easat-9711	297	38	studies	study	NOUN
easat-9711	297	39	,	,	PUNCT
easat-9711	297	40	vol	vol	NOUN
easat-9711	297	41	.	.	PROPN
easat-9711	297	42	5	5	NUM
easat-9711	297	43	,	,	PUNCT
easat-9711	297	44	no	no	INTJ
easat-9711	297	45	.	.	NOUN
easat-9711	297	46	1	1	NUM
easat-9711	297	47	,	,	PUNCT
easat-9711	297	48	pp	pp	ADJ
easat-9711	297	49	.	.	PUNCT
easat-9711	298	1	87–118	87–118	NUM
easat-9711	298	2	,	,	PUNCT
easat-9711	298	3	2023	2023	NUM
easat-9711	298	4	.	.	PUNCT
easat-9711	299	1	[	[	X
easat-9711	299	2	16	16	NUM
easat-9711	299	3	]	]	PUNCT
easat-9711	299	4	k.	k.	PROPN
easat-9711	299	5	s.	s.	PROPN
easat-9711	299	6	qader	qader	PROPN
easat-9711	299	7	and	and	CCONJ
easat-9711	299	8	k.	k.	PROPN
easat-9711	299	9	cek	cek	PROPN
easat-9711	299	10	,	,	PUNCT
easat-9711	299	11	"	"	PUNCT
easat-9711	299	12	influence	influence	NOUN
easat-9711	299	13	of	of	ADP
easat-9711	299	14	blockchain	blockchain	PROPN
easat-9711	299	15	and	and	CCONJ
easat-9711	299	16	artificial	artificial	ADJ
easat-9711	299	17	intelligence	intelligence	NOUN
easat-9711	299	18	on	on	ADP
easat-9711	299	19	audit	audit	NOUN
easat-9711	299	20	quality	quality	NOUN
easat-9711	299	21	:	:	PUNCT
easat-9711	299	22	evidence	evidence	NOUN
easat-9711	299	23	from	from	ADP
easat-9711	299	24	turkey	turkey	NOUN
easat-9711	299	25	,	,	PUNCT
easat-9711	299	26	"	"	PUNCT
easat-9711	299	27	heliyon	heliyon	NOUN
easat-9711	299	28	,	,	PUNCT
easat-9711	299	29	vol	vol	NOUN
easat-9711	299	30	.	.	PROPN
easat-9711	299	31	10	10	NUM
easat-9711	299	32	,	,	PUNCT
easat-9711	299	33	no	no	INTJ
easat-9711	299	34	.	.	NOUN
easat-9711	299	35	9	9	NUM
easat-9711	299	36	,	,	PUNCT
easat-9711	299	37	p.	p.	NOUN
easat-9711	299	38	e30166	e30166	NOUN
easat-9711	299	39	,	,	PUNCT
easat-9711	299	40	2024	2024	NUM
easat-9711	299	41	.	.	PUNCT
easat-9711	300	1	https://doi.org/10.1016/j.heliyon.2024.e30166	https://doi.org/10.1016/j.heliyon.2024.e30166	PUNCT
easat-9711	301	1	[	[	X
easat-9711	301	2	17	17	NUM
easat-9711	301	3	]	]	X
easat-9711	301	4	g.	g.	PROPN
easat-9711	301	5	karaburun	karaburun	PROPN
easat-9711	301	6	and	and	CCONJ
easat-9711	301	7	h.	h.	PROPN
easat-9711	301	8	usul	usul	PROPN
easat-9711	301	9	,	,	PUNCT
easat-9711	301	10	&	&	CCONJ
easat-9711	301	11	"	"	PUNCT
easat-9711	301	12	changes	change	NOUN
easat-9711	301	13	in	in	ADP
easat-9711	301	14	the	the	DET
easat-9711	301	15	professional	professional	ADJ
easat-9711	301	16	profile	profile	NOUN
easat-9711	301	17	of	of	ADP
easat-9711	301	18	auditors	auditor	NOUN
easat-9711	301	19	in	in	ADP
easat-9711	301	20	the	the	DET
easat-9711	301	21	light	light	NOUN
easat-9711	301	22	of	of	ADP
easat-9711	301	23	blockchain	blockchain	PROPN
easat-9711	301	24	technology	technology	PROPN
easat-9711	301	25	,	,	PUNCT
easat-9711	301	26	"	"	PUNCT
easat-9711	301	27	european	european	ADJ
easat-9711	301	28	journal	journal	PROPN
easat-9711	301	29	of	of	ADP
easat-9711	301	30	digital	digital	ADJ
easat-9711	301	31	economy	economy	NOUN
easat-9711	301	32	research	research	NOUN
easat-9711	301	33	,	,	PUNCT
easat-9711	301	34	vol	vol	NOUN
easat-9711	301	35	.	.	PROPN
easat-9711	302	1	1	1	NUM
easat-9711	302	2	,	,	PUNCT
easat-9711	302	3	no	no	INTJ
easat-9711	302	4	.	.	NOUN
easat-9711	302	5	1	1	NUM
easat-9711	302	6	,	,	PUNCT
easat-9711	302	7	pp	pp	ADJ
easat-9711	302	8	.	.	PUNCT
easat-9711	303	1	5–12	5–12	ADJ
easat-9711	303	2	,	,	PUNCT
easat-9711	303	3	2020	2020	NUM
easat-9711	303	4	.	.	PUNCT
easat-9711	304	1	[	[	X
easat-9711	304	2	18	18	NUM
easat-9711	304	3	]	]	X
easat-9711	304	4	h.	h.	PROPN
easat-9711	304	5	hendi	hendi	PROPN
easat-9711	304	6	and	and	CCONJ
easat-9711	304	7	r.	r.	PROPN
easat-9711	304	8	sitorus	sitorus	PROPN
easat-9711	304	9	,	,	PUNCT
easat-9711	304	10	"	"	PUNCT
easat-9711	304	11	an	an	DET
easat-9711	304	12	empirical	empirical	ADJ
easat-9711	304	13	research	research	NOUN
easat-9711	304	14	on	on	ADP
easat-9711	304	15	audit	audit	NOUN
easat-9711	304	16	report	report	NOUN
easat-9711	304	17	timeliness	timeliness	NOUN
easat-9711	304	18	,	,	PUNCT
easat-9711	304	19	"	"	PUNCT
easat-9711	304	20	jurnal	jurnal	ADJ
easat-9711	304	21	akuntansi	akuntansi	PROPN
easat-9711	304	22	dan	dan	PROPN
easat-9711	304	23	keuangan	keuangan	PROPN
easat-9711	304	24	,	,	PUNCT
easat-9711	304	25	vol	vol	NOUN
easat-9711	304	26	.	.	PROPN
easat-9711	304	27	25	25	NUM
easat-9711	304	28	,	,	PUNCT
easat-9711	304	29	no	no	INTJ
easat-9711	304	30	.	.	NOUN
easat-9711	304	31	1	1	NUM
easat-9711	304	32	,	,	PUNCT
easat-9711	304	33	pp	pp	ADJ
easat-9711	304	34	.	.	PUNCT
easat-9711	304	35	39	39	NUM
easat-9711	304	36	-	-	SYM
easat-9711	304	37	53	53	NUM
easat-9711	304	38	,	,	PUNCT
easat-9711	304	39	2023	2023	NUM
easat-9711	304	40	.	.	PUNCT
easat-9711	305	1	https://doi.org/10.9744/jak.25.1.39-53	https://doi.org/10.9744/jak.25.1.39-53	PROPN
easat-9711	305	2	[	[	X
easat-9711	305	3	19	19	NUM
easat-9711	305	4	]	]	X
easat-9711	305	5	g.	g.	PROPN
easat-9711	305	6	gal	gal	PROPN
easat-9711	305	7	and	and	CCONJ
easat-9711	305	8	m.	m.	PROPN
easat-9711	305	9	sherwood	sherwood	PROPN
easat-9711	305	10	,	,	PUNCT
easat-9711	305	11	"	"	PUNCT
easat-9711	305	12	the	the	DET
easat-9711	305	13	external	external	ADJ
easat-9711	305	14	financial	financial	ADJ
easat-9711	305	15	statement	statement	NOUN
easat-9711	305	16	audit	audit	NOUN
easat-9711	305	17	process	process	NOUN
easat-9711	305	18	and	and	CCONJ
easat-9711	305	19	blockchain	blockchain	PROPN
easat-9711	305	20	technology	technology	PROPN
easat-9711	305	21	,	,	PUNCT
easat-9711	305	22	"	"	PUNCT
easat-9711	305	23	tide	tide	NOUN
easat-9711	305	24	academia	academia	PROPN
easat-9711	305	25	research	research	PROPN
easat-9711	305	26	,	,	PUNCT
easat-9711	305	27	vol	vol	NOUN
easat-9711	305	28	.	.	PROPN
easat-9711	306	1	3	3	NUM
easat-9711	306	2	,	,	PUNCT
easat-9711	306	3	no	no	INTJ
easat-9711	306	4	.	.	NOUN
easat-9711	306	5	1	1	NUM
easat-9711	306	6	,	,	PUNCT
easat-9711	306	7	pp	pp	ADJ
easat-9711	306	8	.	.	PUNCT
easat-9711	307	1	103	103	NUM
easat-9711	307	2	-	-	SYM
easat-9711	307	3	140	140	NUM
easat-9711	307	4	,	,	PUNCT
easat-9711	307	5	2021	2021	NUM
easat-9711	307	6	.	.	PUNCT
easat-9711	308	1	[	[	X
easat-9711	308	2	20	20	NUM
easat-9711	308	3	]	]	X
easat-9711	308	4	y.	y.	PROPN
easat-9711	308	5	wang	wang	PROPN
easat-9711	308	6	,	,	PUNCT
easat-9711	308	7	j.	j.	PROPN
easat-9711	308	8	h.	h.	PROPN
easat-9711	308	9	han	han	PROPN
easat-9711	308	10	,	,	PUNCT
easat-9711	308	11	and	and	CCONJ
easat-9711	308	12	p.	p.	PROPN
easat-9711	308	13	beynon	beynon	PROPN
easat-9711	308	14	-	-	PUNCT
easat-9711	308	15	davies	davy	NOUN
easat-9711	308	16	,	,	PUNCT
easat-9711	308	17	"	"	PUNCT
easat-9711	308	18	understanding	understand	VERB
easat-9711	308	19	blockchain	blockchain	NOUN
easat-9711	308	20	technology	technology	NOUN
easat-9711	308	21	for	for	ADP
easat-9711	308	22	future	future	ADJ
easat-9711	308	23	supply	supply	NOUN
easat-9711	308	24	chains	chain	NOUN
easat-9711	308	25	:	:	PUNCT
easat-9711	308	26	a	a	DET
easat-9711	308	27	systematic	systematic	ADJ
easat-9711	308	28	literature	literature	NOUN
easat-9711	308	29	review	review	NOUN
easat-9711	308	30	and	and	CCONJ
easat-9711	308	31	research	research	NOUN
easat-9711	308	32	agenda	agenda	NOUN
easat-9711	308	33	,	,	PUNCT
easat-9711	308	34	"	"	PUNCT
easat-9711	308	35	supply	supply	NOUN
easat-9711	308	36	chain	chain	NOUN
easat-9711	308	37	management	management	NOUN
easat-9711	308	38	,	,	PUNCT
easat-9711	308	39	vol	vol	NOUN
easat-9711	308	40	.	.	PROPN
easat-9711	308	41	24	24	NUM
easat-9711	308	42	,	,	PUNCT
easat-9711	308	43	no	no	INTJ
easat-9711	308	44	.	.	NOUN
easat-9711	308	45	1	1	NUM
easat-9711	308	46	,	,	PUNCT
easat-9711	308	47	pp	pp	ADJ
easat-9711	308	48	.	.	PUNCT
easat-9711	309	1	62–84	62–84	NOUN
easat-9711	309	2	,	,	PUNCT
easat-9711	309	3	2019	2019	NUM
easat-9711	309	4	.	.	PUNCT
easat-9711	310	1	https://doi.org/10.1108/scm-03-2018-0148	https://doi.org/10.1108/scm-03-2018-0148	NOUN
easat-9711	310	2	[	[	X
easat-9711	310	3	21	21	NUM
easat-9711	310	4	]	]	PUNCT
easat-9711	310	5	m.	m.	NOUN
easat-9711	310	6	cagle	cagle	PROPN
easat-9711	310	7	,	,	PUNCT
easat-9711	310	8	"	"	PUNCT
easat-9711	310	9	a	a	DET
easat-9711	310	10	mapping	mapping	NOUN
easat-9711	310	11	analysis	analysis	NOUN
easat-9711	310	12	of	of	ADP
easat-9711	310	13	blockchain	blockchain	PROPN
easat-9711	310	14	applications	application	NOUN
easat-9711	310	15	within	within	ADP
easat-9711	310	16	the	the	DET
easat-9711	310	17	field	field	NOUN
easat-9711	310	18	of	of	ADP
easat-9711	310	19	auditing	auditing	NOUN
easat-9711	310	20	,	,	PUNCT
easat-9711	310	21	"	"	PUNCT
easat-9711	310	22	muhasebe	muhasebe	PROPN
easat-9711	310	23	bilim	bilim	PROPN
easat-9711	310	24	dünyası	dünyası	PROPN
easat-9711	310	25	dergisi	dergisi	PROPN
easat-9711	310	26	,	,	PUNCT
easat-9711	310	27	vol	vol	NOUN
easat-9711	310	28	.	.	PROPN
easat-9711	311	1	22	22	NUM
easat-9711	311	2	,	,	PUNCT
easat-9711	311	3	no	no	INTJ
easat-9711	311	4	.	.	NOUN
easat-9711	311	5	4	4	NUM
easat-9711	311	6	,	,	PUNCT
easat-9711	311	7	pp	pp	ADJ
easat-9711	311	8	.	.	PUNCT
easat-9711	312	1	695	695	NUM
easat-9711	312	2	-	-	SYM
easat-9711	312	3	724	724	NUM
easat-9711	312	4	,	,	PUNCT
easat-9711	312	5	2020	2020	NUM
easat-9711	312	6	.	.	PUNCT
easat-9711	313	1	https://doi.org/10.31460/mbdd.746809	https://doi.org/10.31460/mbdd.746809	NOUN
easat-9711	313	2	[	[	X
easat-9711	313	3	22	22	NUM
easat-9711	313	4	]	]	X
easat-9711	313	5	c.	c.	PROPN
easat-9711	313	6	cheng	cheng	PROPN
easat-9711	313	7	and	and	CCONJ
easat-9711	313	8	q.	q.	PROPN
easat-9711	313	9	huang	huang	PROPN
easat-9711	313	10	,	,	PUNCT
easat-9711	313	11	"	"	PUNCT
easat-9711	313	12	exploration	exploration	NOUN
easat-9711	313	13	on	on	ADP
easat-9711	313	14	the	the	DET
easat-9711	313	15	application	application	NOUN
easat-9711	313	16	of	of	ADP
easat-9711	313	17	blockchain	blockchain	PROPN
easat-9711	313	18	audit	audit	PROPN
easat-9711	313	19	,	,	PUNCT
easat-9711	313	20	"	"	PUNCT
easat-9711	313	21	presented	present	VERB
easat-9711	313	22	at	at	ADP
easat-9711	313	23	the	the	DET
easat-9711	313	24	5th	5th	ADJ
easat-9711	313	25	international	international	ADJ
easat-9711	313	26	conference	conference	NOUN
easat-9711	313	27	on	on	ADP
easat-9711	313	28	economics	economic	NOUN
easat-9711	313	29	,	,	PUNCT
easat-9711	313	30	management	management	NOUN
easat-9711	313	31	,	,	PUNCT
easat-9711	313	32	law	law	NOUN
easat-9711	313	33	and	and	CCONJ
easat-9711	313	34	education	education	NOUN
easat-9711	313	35	(	(	PUNCT
easat-9711	313	36	emle	emle	NOUN
easat-9711	313	37	2019	2019	NUM
easat-9711	313	38	)	)	PUNCT
easat-9711	313	39	,	,	PUNCT
easat-9711	313	40	atlantis	atlantis	PROPN
easat-9711	313	41	press	press	PROPN
easat-9711	313	42	,	,	PUNCT
easat-9711	313	43	2020	2020	NUM
easat-9711	313	44	.	.	PUNCT
easat-9711	314	1	[	[	X
easat-9711	314	2	23	23	NUM
easat-9711	314	3	]	]	PUNCT
easat-9711	314	4	s.	s.	PROPN
easat-9711	314	5	h.	h.	PROPN
easat-9711	314	6	z.	z.	PROPN
easat-9711	314	7	al	al	PROPN
easat-9711	314	8	-	-	PUNCT
easat-9711	314	9	enzi	enzi	PROPN
easat-9711	314	10	,	,	PUNCT
easat-9711	314	11	s.	s.	PROPN
easat-9711	314	12	abbas	abbas	PROPN
easat-9711	314	13	,	,	PUNCT
easat-9711	314	14	a.	a.	PROPN
easat-9711	314	15	a.	a.	NOUN
easat-9711	314	16	abbood	abbood	PROPN
easat-9711	314	17	,	,	PUNCT
easat-9711	314	18	y.	y.	PROPN
easat-9711	314	19	r.	r.	PROPN
easat-9711	314	20	muhsen	muhsen	PROPN
easat-9711	314	21	,	,	PUNCT
easat-9711	314	22	a.	a.	NOUN
easat-9711	314	23	a.	a.	PROPN
easat-9711	314	24	j.	j.	PROPN
easat-9711	314	25	al	al	PROPN
easat-9711	314	26	-	-	PUNCT
easat-9711	314	27	hchaimi	hchaimi	PROPN
easat-9711	314	28	,	,	PUNCT
easat-9711	314	29	and	and	CCONJ
easat-9711	314	30	z.	z.	PROPN
easat-9711	314	31	almosawi	almosawi	PROPN
easat-9711	314	32	,	,	PUNCT
easat-9711	314	33	"	"	PUNCT
easat-9711	314	34	exploring	explore	VERB
easat-9711	314	35	research	research	NOUN
easat-9711	314	36	trends	trend	NOUN
easat-9711	314	37	of	of	ADP
easat-9711	314	38	metaverse	metaverse	NOUN
easat-9711	314	39	:	:	PUNCT
easat-9711	314	40	a	a	DET
easat-9711	314	41	bibliometric	bibliometric	ADJ
easat-9711	314	42	analysis	analysis	NOUN
easat-9711	314	43	,	,	PUNCT
easat-9711	314	44	"	"	PUNCT
easat-9711	314	45	presented	present	VERB
easat-9711	314	46	at	at	ADP
easat-9711	314	47	the	the	DET
easat-9711	314	48	international	international	ADJ
easat-9711	314	49	multi	multi	ADJ
easat-9711	314	50	-	-	ADJ
easat-9711	314	51	disciplinary	disciplinary	ADJ
easat-9711	314	52	conferenceintegrated	conferenceintegrate	VERB
easat-9711	314	53	sciences	science	NOUN
easat-9711	314	54	and	and	CCONJ
easat-9711	314	55	technologies	technology	NOUN
easat-9711	314	56	,	,	PUNCT
easat-9711	314	57	springer	springer	NOUN
easat-9711	314	58	,	,	PUNCT
easat-9711	314	59	cham	cham	NOUN
easat-9711	314	60	,	,	PUNCT
easat-9711	314	61	2023	2023	NUM
easat-9711	314	62	.	.	PUNCT
easat-9711	315	1	[	[	X
easat-9711	315	2	24	24	NUM
easat-9711	315	3	]	]	PUNCT
easat-9711	315	4	i.	i.	NOUN
easat-9711	315	5	dichev	dichev	PROPN
easat-9711	315	6	,	,	PUNCT
easat-9711	315	7	j.	j.	PROPN
easat-9711	315	8	graham	graham	PROPN
easat-9711	315	9	,	,	PUNCT
easat-9711	315	10	c.	c.	PROPN
easat-9711	315	11	r.	r.	PROPN
easat-9711	315	12	harvey	harvey	PROPN
easat-9711	315	13	,	,	PUNCT
easat-9711	315	14	and	and	CCONJ
easat-9711	315	15	s.	s.	PROPN
easat-9711	315	16	rajgopal	rajgopal	PROPN
easat-9711	315	17	,	,	PUNCT
easat-9711	315	18	"	"	PUNCT
easat-9711	315	19	the	the	DET
easat-9711	315	20	misrepresentation	misrepresentation	NOUN
easat-9711	315	21	of	of	ADP
easat-9711	315	22	earnings	earning	NOUN
easat-9711	315	23	,	,	PUNCT
easat-9711	315	24	"	"	PUNCT
easat-9711	315	25	financial	financial	ADJ
easat-9711	315	26	analysts	analyst	NOUN
easat-9711	315	27	journal	journal	NOUN
easat-9711	315	28	,	,	PUNCT
easat-9711	315	29	vol	vol	NOUN
easat-9711	315	30	.	.	PROPN
easat-9711	315	31	72	72	NUM
easat-9711	315	32	,	,	PUNCT
easat-9711	315	33	no	no	INTJ
easat-9711	315	34	.	.	NOUN
easat-9711	315	35	1	1	NUM
easat-9711	315	36	,	,	PUNCT
easat-9711	315	37	pp	pp	ADJ
easat-9711	315	38	.	.	PUNCT
easat-9711	316	1	22	22	NUM
easat-9711	316	2	-	-	SYM
easat-9711	316	3	35	35	NUM
easat-9711	316	4	,	,	PUNCT
easat-9711	316	5	2016	2016	NUM
easat-9711	316	6	.	.	PUNCT
easat-9711	317	1	[	[	X
easat-9711	317	2	25	25	NUM
easat-9711	317	3	]	]	X
easat-9711	317	4	d.	d.	PROPN
easat-9711	317	5	nissim	nissim	PROPN
easat-9711	317	6	,	,	PUNCT
easat-9711	317	7	earnings	earning	NOUN
easat-9711	317	8	quality	quality	NOUN
easat-9711	317	9	,	,	PUNCT
easat-9711	317	10	fundamental	fundamental	ADJ
easat-9711	317	11	analysis	analysis	NOUN
easat-9711	317	12	,	,	PUNCT
easat-9711	317	13	and	and	CCONJ
easat-9711	317	14	valuation	valuation	NOUN
easat-9711	317	15	.	.	PUNCT
easat-9711	318	1	new	new	PROPN
easat-9711	318	2	york	york	PROPN
easat-9711	318	3	:	:	PUNCT
easat-9711	318	4	columbia	columbia	PROPN
easat-9711	318	5	business	business	PROPN
easat-9711	318	6	school	school	PROPN
easat-9711	318	7	research	research	NOUN
easat-9711	318	8	paper	paper	NOUN
easat-9711	318	9	.	.	PUNCT
easat-9711	318	10	,	,	PUNCT
easat-9711	318	11	2025	2025	NUM
easat-9711	318	12	.	.	PUNCT
easat-9711	319	1	[	[	X
easat-9711	319	2	26	26	NUM
easat-9711	319	3	]	]	X
easat-9711	319	4	y.	y.	PROPN
easat-9711	319	5	zhang	zhang	PROPN
easat-9711	319	6	and	and	CCONJ
easat-9711	319	7	c.	c.	PROPN
easat-9711	319	8	guan	guan	PROPN
easat-9711	319	9	,	,	PUNCT
easat-9711	319	10	"	"	PUNCT
easat-9711	319	11	research	research	NOUN
easat-9711	319	12	on	on	ADP
easat-9711	319	13	the	the	DET
easat-9711	319	14	impact	impact	NOUN
easat-9711	319	15	of	of	ADP
easat-9711	319	16	blockchain	blockchain	PROPN
easat-9711	319	17	technology	technology	PROPN
easat-9711	319	18	on	on	ADP
easat-9711	319	19	real	real	ADJ
easat-9711	319	20	earnings	earning	NOUN
easat-9711	319	21	management	management	NOUN
easat-9711	319	22	of	of	ADP
easat-9711	319	23	listed	list	VERB
easat-9711	319	24	companies	company	NOUN
easat-9711	319	25	,	,	PUNCT
easat-9711	319	26	"	"	PUNCT
easat-9711	319	27	open	open	ADJ
easat-9711	319	28	journal	journal	NOUN
easat-9711	319	29	of	of	ADP
easat-9711	319	30	accounting	accounting	NOUN
easat-9711	319	31	,	,	PUNCT
easat-9711	319	32	vol	vol	NOUN
easat-9711	319	33	.	.	PROPN
easat-9711	319	34	12	12	NUM
easat-9711	319	35	,	,	PUNCT
easat-9711	319	36	no	no	INTJ
easat-9711	319	37	.	.	NOUN
easat-9711	319	38	4	4	NUM
easat-9711	319	39	,	,	PUNCT
easat-9711	319	40	pp	pp	ADJ
easat-9711	319	41	.	.	PUNCT
easat-9711	319	42	85	85	NUM
easat-9711	319	43	-	-	SYM
easat-9711	319	44	105	105	NUM
easat-9711	319	45	,	,	PUNCT
easat-9711	319	46	2023	2023	NUM
easat-9711	319	47	.	.	PUNCT
easat-9711	320	1	https://doi.org/10.4236/ojacct.2023.124007	https://doi.org/10.4236/ojacct.2023.124007	PROPN
easat-9711	321	1	[	[	X
easat-9711	321	2	27	27	NUM
easat-9711	321	3	]	]	X
easat-9711	321	4	o.	o.	PROPN
easat-9711	321	5	marselita	marselita	PROPN
easat-9711	321	6	,	,	PUNCT
easat-9711	321	7	"	"	PUNCT
easat-9711	321	8	blockchain	blockchain	PROPN
easat-9711	321	9	technology	technology	NOUN
easat-9711	321	10	and	and	CCONJ
easat-9711	321	11	quality	quality	NOUN
easat-9711	321	12	of	of	ADP
easat-9711	321	13	accounting	accounting	NOUN
easat-9711	321	14	information	information	NOUN
easat-9711	321	15	:	:	PUNCT
easat-9711	321	16	a	a	DET
easat-9711	321	17	systematic	systematic	ADJ
easat-9711	321	18	literature	literature	NOUN
easat-9711	321	19	review	review	NOUN
easat-9711	321	20	,	,	PUNCT
easat-9711	321	21	"	"	PUNCT
easat-9711	321	22	jurnal	jurnal	ADJ
easat-9711	321	23	akuntansi	akuntansi	PROPN
easat-9711	321	24	dan	dan	PROPN
easat-9711	321	25	keuangan	keuangan	PROPN
easat-9711	321	26	,	,	PUNCT
easat-9711	321	27	vol	vol	NOUN
easat-9711	321	28	.	.	PROPN
easat-9711	321	29	26	26	NUM
easat-9711	321	30	,	,	PUNCT
easat-9711	321	31	no	no	INTJ
easat-9711	321	32	.	.	NOUN
easat-9711	321	33	2	2	NUM
easat-9711	321	34	,	,	PUNCT
easat-9711	321	35	pp	pp	ADJ
easat-9711	321	36	.	.	PUNCT
easat-9711	322	1	103	103	NUM
easat-9711	322	2	-	-	SYM
easat-9711	322	3	117	117	NUM
easat-9711	322	4	,	,	PUNCT
easat-9711	322	5	2024	2024	NUM
easat-9711	322	6	.	.	PUNCT
easat-9711	323	1	https://doi.org/10.9744/jak.26.2.103-117	https://doi.org/10.9744/jak.26.2.103-117	X
easat-9711	323	2	[	[	X
easat-9711	323	3	28	28	NUM
easat-9711	323	4	]	]	PUNCT
easat-9711	323	5	m.	m.	NOUN
easat-9711	323	6	mills	mill	NOUN
easat-9711	323	7	,	,	PUNCT
easat-9711	323	8	g.	g.	PROPN
easat-9711	323	9	g.	g.	PROPN
easat-9711	323	10	van	van	PROPN
easat-9711	323	11	de	de	PROPN
easat-9711	323	12	bunt	bunt	PROPN
easat-9711	323	13	,	,	PUNCT
easat-9711	323	14	and	and	CCONJ
easat-9711	323	15	j.	j.	PROPN
easat-9711	323	16	de	de	PROPN
easat-9711	323	17	bruijn	bruijn	PROPN
easat-9711	323	18	,	,	PUNCT
easat-9711	323	19	"	"	PUNCT
easat-9711	323	20	comparative	comparative	ADJ
easat-9711	323	21	research	research	NOUN
easat-9711	323	22	:	:	PUNCT
easat-9711	323	23	persistent	persistent	ADJ
easat-9711	323	24	problems	problem	NOUN
easat-9711	323	25	and	and	CCONJ
easat-9711	323	26	promising	promising	ADJ
easat-9711	323	27	solutions	solution	NOUN
easat-9711	323	28	,	,	PUNCT
easat-9711	323	29	"	"	PUNCT
easat-9711	323	30	international	international	ADJ
easat-9711	323	31	sociology	sociology	NOUN
easat-9711	323	32	,	,	PUNCT
easat-9711	323	33	vol	vol	NOUN
easat-9711	323	34	.	.	PROPN
easat-9711	323	35	21	21	NUM
easat-9711	323	36	,	,	PUNCT
easat-9711	323	37	no	no	INTJ
easat-9711	323	38	.	.	NOUN
easat-9711	323	39	5	5	NUM
easat-9711	323	40	,	,	PUNCT
easat-9711	323	41	pp	pp	ADJ
easat-9711	323	42	.	.	PUNCT
easat-9711	324	1	619	619	NUM
easat-9711	324	2	-	-	SYM
easat-9711	324	3	631	631	NUM
easat-9711	324	4	,	,	PUNCT
easat-9711	324	5	2006	2006	NUM
easat-9711	324	6	.	.	PUNCT
easat-9711	325	1	https://doi.org/10.1177/0268580906067833	https://doi.org/10.1177/0268580906067833	NUM
easat-9711	326	1	[	[	X
easat-9711	326	2	29	29	NUM
easat-9711	326	3	]	]	PUNCT
easat-9711	326	4	s.	s.	PROPN
easat-9711	326	5	m.	m.	PROPN
easat-9711	326	6	miri	miri	PROPN
easat-9711	326	7	and	and	CCONJ
easat-9711	326	8	z.	z.	PROPN
easat-9711	326	9	d.	d.	PROPN
easat-9711	326	10	shahrokh	shahrokh	PROPN
easat-9711	326	11	,	,	PUNCT
easat-9711	326	12	a	a	DET
easat-9711	326	13	short	short	ADJ
easat-9711	326	14	introduction	introduction	NOUN
easat-9711	326	15	to	to	ADP
easat-9711	326	16	comparative	comparative	ADJ
easat-9711	326	17	research	research	NOUN
easat-9711	326	18	.	.	PUNCT
easat-9711	327	1	iran	iran	PROPN
easat-9711	327	2	:	:	PUNCT
easat-9711	327	3	allameh	allameh	VERB
easat-9711	327	4	tabataba'i	tabataba'i	PRON
easat-9711	327	5	university	university	NOUN
easat-9711	327	6	,	,	PUNCT
easat-9711	327	7	2019	2019	NUM
easat-9711	327	8	.	.	PUNCT
easat-9711	328	1	[	[	X
easat-9711	328	2	30	30	NUM
easat-9711	328	3	]	]	X
easat-9711	328	4	i.	i.	PROPN
easat-9711	328	5	etikan	etikan	PROPN
easat-9711	328	6	,	,	PUNCT
easat-9711	328	7	s.	s.	PROPN
easat-9711	328	8	a.	a.	PROPN
easat-9711	328	9	musa	musa	PROPN
easat-9711	328	10	,	,	PUNCT
easat-9711	328	11	and	and	CCONJ
easat-9711	328	12	r.	r.	PROPN
easat-9711	328	13	s.	s.	PROPN
easat-9711	328	14	alkassim	alkassim	PROPN
easat-9711	328	15	,	,	PUNCT
easat-9711	328	16	"	"	PUNCT
easat-9711	328	17	comparison	comparison	NOUN
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easat-9711	328	19	convenience	convenience	NOUN
easat-9711	328	20	sampling	sampling	NOUN
easat-9711	328	21	and	and	CCONJ
easat-9711	328	22	purposive	purposive	ADJ
easat-9711	328	23	sampling	sampling	NOUN
easat-9711	328	24	,	,	PUNCT
easat-9711	328	25	"	"	PUNCT
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easat-9711	328	28	of	of	ADP
easat-9711	328	29	theoretical	theoretical	ADJ
easat-9711	328	30	and	and	CCONJ
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easat-9711	328	32	statistics	statistic	NOUN
easat-9711	328	33	,	,	PUNCT
easat-9711	328	34	vol	vol	NOUN
easat-9711	328	35	.	.	PROPN
easat-9711	328	36	5	5	NUM
easat-9711	328	37	,	,	PUNCT
easat-9711	328	38	no	no	INTJ
easat-9711	328	39	.	.	NOUN
easat-9711	328	40	1	1	NUM
easat-9711	328	41	,	,	PUNCT
easat-9711	328	42	pp	pp	ADJ
easat-9711	328	43	.	.	PUNCT
easat-9711	329	1	1	1	NUM
easat-9711	329	2	-	-	SYM
easat-9711	329	3	4	4	NUM
easat-9711	329	4	,	,	PUNCT
easat-9711	329	5	2016	2016	NUM
easat-9711	329	6	.	.	PUNCT
easat-9711	330	1	https://doi.org/10.11648/j.ajtas.20160501.11	https://doi.org/10.11648/j.ajtas.20160501.11	PROPN
easat-9711	330	2	[	[	X
easat-9711	330	3	31	31	NUM
easat-9711	330	4	]	]	PUNCT
easat-9711	330	5	blockdata	blockdata	NOUN
easat-9711	330	6	,	,	PUNCT
easat-9711	330	7	blockchain	blockchain	PROPN
easat-9711	330	8	adoption	adoption	NOUN
easat-9711	330	9	by	by	ADP
easat-9711	330	10	the	the	DET
easat-9711	330	11	world	world	NOUN
easat-9711	330	12	’s	’s	PART
easat-9711	330	13	top	top	ADJ
easat-9711	330	14	100	100	NUM
easat-9711	330	15	public	public	ADJ
easat-9711	330	16	companies	company	NOUN
easat-9711	330	17	.	.	PUNCT
easat-9711	331	1	usa	usa	NOUN
easat-9711	331	2	:	:	PUNCT
easat-9711	331	3	blockdata	blockdata	NOUN
easat-9711	331	4	,	,	PUNCT
easat-9711	331	5	2021	2021	NUM
easat-9711	331	6	.	.	PUNCT
easat-9711	332	1	https://doi.org/10.5539/ijbm.v17n11p1	https://doi.org/10.5539/ijbm.v17n11p1	ADJ
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easat-9711	332	5	https://doi.org/10.3390/su17072855	https://doi.org/10.3390/su17072855	PROPN
easat-9711	332	6	https://doi.org/10.18226/23190639.v9n2.06	https://doi.org/10.18226/23190639.v9n2.06	PROPN
easat-9711	332	7	https://doi.org/10.34208/jba.v22i1.620	https://doi.org/10.34208/jba.v22i1.620	X
easat-9711	332	8	https://www.researchgate.net/publication/369793571	https://www.researchgate.net/publication/369793571	PROPN
easat-9711	332	9	https://www.researchgate.net/publication/369793571	https://www.researchgate.net/publication/369793571	ADJ
easat-9711	332	10	https://doi.org/10.1016/j.heliyon.2024.e30166	https://doi.org/10.1016/j.heliyon.2024.e30166	NOUN
easat-9711	332	11	https://doi.org/10.9744/jak.25.1.39-53	https://doi.org/10.9744/jak.25.1.39-53	PROPN
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easat-9711	332	13	https://doi.org/10.31460/mbdd.746809	https://doi.org/10.31460/mbdd.746809	ADV
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easat-9711	332	15	https://doi.org/10.9744/jak.26.2.103-117	https://doi.org/10.9744/jak.26.2.103-117	X
easat-9711	332	16	https://doi.org/10.1177/0268580906067833	https://doi.org/10.1177/0268580906067833	X
easat-9711	332	17	https://doi.org/10.11648/j.ajtas.20160501.11	https://doi.org/10.11648/j.ajtas.20160501.11	PROPN
easat-9711	332	18	1841	1841	NUM
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easat-9711	332	21	science	science	NOUN
easat-9711	332	22	and	and	CCONJ
easat-9711	332	23	technology	technology	NOUN
easat-9711	332	24	issn	issn	PROPN
easat-9711	332	25	:	:	PUNCT
easat-9711	332	26	2576	2576	NUM
easat-9711	332	27	-	-	SYM
easat-9711	332	28	8484	8484	NUM
easat-9711	332	29	vol	vol	NOUN
easat-9711	332	30	.	.	PROPN
easat-9711	333	1	9	9	NUM
easat-9711	333	2	,	,	PUNCT
easat-9711	333	3	no	no	INTJ
easat-9711	333	4	.	.	NOUN
easat-9711	333	5	8	8	NUM
easat-9711	333	6	:	:	SYM
easat-9711	333	7	1827	1827	NUM
easat-9711	333	8	-	-	SYM
easat-9711	333	9	1841	1841	NUM
easat-9711	333	10	,	,	PUNCT
easat-9711	333	11	2025	2025	NUM
easat-9711	333	12	doi	doi	NOUN
easat-9711	333	13	:	:	PUNCT
easat-9711	333	14	10.55214/2576	10.55214/2576	NUM
easat-9711	333	15	-	-	NOUN
easat-9711	333	16	8484.v9i8.9711	8484.v9i8.9711	NUM
easat-9711	333	17	©	©	PROPN
easat-9711	333	18	2025	2025	NUM
easat-9711	333	19	by	by	ADP
easat-9711	333	20	the	the	DET
easat-9711	333	21	authors	author	NOUN
easat-9711	333	22	;	;	PUNCT
easat-9711	333	23	licensee	licensee	PROPN
easat-9711	333	24	learning	learning	NOUN
easat-9711	333	25	gate	gate	NOUN
easat-9711	334	1	[	[	X
easat-9711	334	2	32	32	NUM
easat-9711	334	3	]	]	PUNCT
easat-9711	334	4	e.	e.	PROPN
easat-9711	334	5	whitley	whitley	PROPN
easat-9711	334	6	and	and	CCONJ
easat-9711	334	7	j.	j.	PROPN
easat-9711	334	8	ball	ball	PROPN
easat-9711	334	9	,	,	PUNCT
easat-9711	334	10	"	"	PUNCT
easat-9711	334	11	statistics	statistic	NOUN
easat-9711	334	12	review	review	VERB
easat-9711	334	13	6	6	NUM
easat-9711	334	14	:	:	PUNCT
easat-9711	334	15	nonparametric	nonparametric	NOUN
easat-9711	334	16	methods	method	NOUN
easat-9711	334	17	,	,	PUNCT
easat-9711	334	18	"	"	PUNCT
easat-9711	334	19	critical	critical	ADJ
easat-9711	334	20	care	care	NOUN
easat-9711	334	21	,	,	PUNCT
easat-9711	334	22	vol	vol	NOUN
easat-9711	334	23	.	.	PROPN
easat-9711	334	24	6	6	NUM
easat-9711	334	25	,	,	PUNCT
easat-9711	334	26	no	no	INTJ
easat-9711	334	27	.	.	NOUN
easat-9711	334	28	6	6	NUM
easat-9711	334	29	,	,	PUNCT
easat-9711	334	30	pp	pp	ADJ
easat-9711	334	31	.	.	PUNCT
easat-9711	335	1	509	509	NUM
easat-9711	335	2	-	-	SYM
easat-9711	335	3	513	513	NUM
easat-9711	335	4	,	,	PUNCT
easat-9711	335	5	2002	2002	NUM
easat-9711	335	6	.	.	PUNCT
easat-9711	336	1	https://doi.org/10.1186/cc1820	https://doi.org/10.1186/cc1820	X
easat-9711	337	1	[	[	X
easat-9711	337	2	33	33	NUM
easat-9711	337	3	]	]	PUNCT
easat-9711	337	4	a.	a.	NOUN
easat-9711	337	5	c.	c.	PROPN
easat-9711	337	6	macunluoglu	macunluoglu	PROPN
easat-9711	337	7	and	and	CCONJ
easat-9711	337	8	g.	g.	PROPN
easat-9711	337	9	ocakoğlu	ocakoğlu	PROPN
easat-9711	337	10	,	,	PUNCT
easat-9711	337	11	"	"	PUNCT
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easat-9711	337	14	the	the	DET
easat-9711	337	15	performances	performance	NOUN
easat-9711	337	16	of	of	ADP
easat-9711	337	17	non	non	ADJ
easat-9711	337	18	-	-	ADJ
easat-9711	337	19	parametric	parametric	ADJ
easat-9711	337	20	k	k	ADJ
easat-9711	337	21	-	-	PUNCT
easat-9711	337	22	sample	sample	NOUN
easat-9711	337	23	test	test	NOUN
easat-9711	337	24	procedures	procedure	NOUN
easat-9711	337	25	as	as	ADP
easat-9711	337	26	an	an	DET
easat-9711	337	27	alternative	alternative	NOUN
easat-9711	337	28	to	to	ADP
easat-9711	337	29	one	one	NUM
easat-9711	337	30	-	-	PUNCT
easat-9711	337	31	way	way	NOUN
easat-9711	337	32	analysis	analysis	NOUN
easat-9711	337	33	of	of	ADP
easat-9711	337	34	variance	variance	NOUN
easat-9711	337	35	,	,	PUNCT
easat-9711	337	36	"	"	PUNCT
easat-9711	337	37	the	the	DET
easat-9711	337	38	european	european	PROPN
easat-9711	337	39	research	research	PROPN
easat-9711	337	40	journal	journal	PROPN
easat-9711	337	41	,	,	PUNCT
easat-9711	337	42	vol	vol	NOUN
easat-9711	337	43	.	.	PROPN
easat-9711	337	44	9	9	NUM
easat-9711	337	45	,	,	PUNCT
easat-9711	337	46	no	no	INTJ
easat-9711	337	47	.	.	NOUN
easat-9711	337	48	4	4	NUM
easat-9711	337	49	,	,	PUNCT
easat-9711	337	50	pp	pp	ADJ
easat-9711	337	51	.	.	PUNCT
easat-9711	338	1	687	687	NUM
easat-9711	338	2	-	-	SYM
easat-9711	338	3	696	696	NUM
easat-9711	338	4	,	,	PUNCT
easat-9711	338	5	2022	2022	NUM
easat-9711	338	6	.	.	PUNCT
easat-9711	339	1	https://doi.org/10.18621/eurj.1037546	https://doi.org/10.18621/eurj.1037546	PROPN
easat-9711	340	1	[	[	X
easat-9711	340	2	34	34	NUM
easat-9711	340	3	]	]	X
easat-9711	340	4	d.	d.	PROPN
easat-9711	340	5	autore	autore	PROPN
easat-9711	340	6	,	,	PUNCT
easat-9711	340	7	h.	h.	PROPN
easat-9711	340	8	a.	a.	PROPN
easat-9711	340	9	chen	chen	PROPN
easat-9711	340	10	,	,	PUNCT
easat-9711	340	11	n.	n.	PROPN
easat-9711	340	12	clarke	clarke	PROPN
easat-9711	340	13	,	,	PUNCT
easat-9711	340	14	and	and	CCONJ
easat-9711	340	15	j.	j.	PROPN
easat-9711	340	16	lin	lin	PROPN
easat-9711	340	17	,	,	PUNCT
easat-9711	340	18	"	"	PUNCT
easat-9711	340	19	blockchain	blockchain	NOUN
easat-9711	340	20	and	and	CCONJ
easat-9711	340	21	earnings	earning	NOUN
easat-9711	340	22	management	management	NOUN
easat-9711	340	23	:	:	PUNCT
easat-9711	340	24	evidence	evidence	NOUN
easat-9711	340	25	from	from	ADP
easat-9711	340	26	the	the	DET
easat-9711	340	27	supply	supply	NOUN
easat-9711	340	28	chain	chain	NOUN
easat-9711	340	29	,	,	PUNCT
easat-9711	340	30	"	"	PUNCT
easat-9711	340	31	the	the	DET
easat-9711	340	32	british	british	PROPN
easat-9711	340	33	accounting	accounting	PROPN
easat-9711	340	34	review	review	PROPN
easat-9711	340	35	,	,	PUNCT
easat-9711	340	36	vol	vol	NOUN
easat-9711	340	37	.	.	PROPN
easat-9711	340	38	56	56	NUM
easat-9711	340	39	,	,	PUNCT
easat-9711	340	40	no	no	INTJ
easat-9711	340	41	.	.	NOUN
easat-9711	340	42	4	4	NUM
easat-9711	340	43	,	,	PUNCT
easat-9711	340	44	p.	p.	NOUN
easat-9711	340	45	101357	101357	NUM
easat-9711	340	46	,	,	PUNCT
easat-9711	340	47	2024	2024	NUM
easat-9711	340	48	.	.	PUNCT
easat-9711	341	1	https://doi.org/10.1016/j.bar.2024.101357	https://doi.org/10.1016/j.bar.2024.101357	PROPN
easat-9711	342	1	[	[	X
easat-9711	342	2	35	35	NUM
easat-9711	342	3	]	]	X
easat-9711	342	4	r.	r.	PROPN
easat-9711	342	5	li	li	PROPN
easat-9711	342	6	and	and	CCONJ
easat-9711	342	7	y.	y.	PROPN
easat-9711	342	8	wan	wan	PROPN
easat-9711	342	9	,	,	PUNCT
easat-9711	342	10	"	"	PUNCT
easat-9711	342	11	analysis	analysis	NOUN
easat-9711	342	12	of	of	ADP
easat-9711	342	13	the	the	DET
easat-9711	342	14	negative	negative	ADJ
easat-9711	342	15	relationship	relationship	NOUN
easat-9711	342	16	between	between	ADP
easat-9711	342	17	blockchain	blockchain	PROPN
easat-9711	342	18	application	application	NOUN
easat-9711	342	19	and	and	CCONJ
easat-9711	342	20	corporate	corporate	ADJ
easat-9711	342	21	performance	performance	NOUN
easat-9711	342	22	,	,	PUNCT
easat-9711	342	23	"	"	PUNCT
easat-9711	342	24	mobile	mobile	ADJ
easat-9711	342	25	information	information	NOUN
easat-9711	342	26	systems	system	NOUN
easat-9711	342	27	,	,	PUNCT
easat-9711	342	28	vol	vol	NOUN
easat-9711	342	29	.	.	PROPN
easat-9711	342	30	2021	2021	NUM
easat-9711	342	31	,	,	PUNCT
easat-9711	342	32	no	no	INTJ
easat-9711	342	33	.	.	NOUN
easat-9711	342	34	1	1	NUM
easat-9711	342	35	,	,	PUNCT
easat-9711	342	36	p.	p.	NOUN
easat-9711	342	37	9912241	9912241	NUM
easat-9711	342	38	,	,	PUNCT
easat-9711	342	39	2021	2021	NUM
easat-9711	342	40	.	.	PUNCT
easat-9711	343	1	https://doi.org/10.1155/2021/9912241	https://doi.org/10.1155/2021/9912241	NOUN
easat-9711	343	2	https://doi.org/10.1186/cc1820	https://doi.org/10.1186/cc1820	X
easat-9711	343	3	https://doi.org/10.18621/eurj.1037546	https://doi.org/10.18621/eurj.1037546	PROPN
easat-9711	343	4	https://doi.org/10.1016/j.bar.2024.101357	https://doi.org/10.1016/j.bar.2024.101357	PROPN
easat-9711	343	5	https://doi.org/10.1155/2021/9912241	https://doi.org/10.1155/2021/9912241	NOUN