id	sid	tid	token	lemma	pos
emaj-219	1	1	volume	volume	NOUN
emaj-219	1	2	7	7	NUM
emaj-219	1	3	no	no	DET
emaj-219	1	4	2	2	NUM
emaj-219	1	5	(	(	PUNCT
emaj-219	1	6	2018	2018	NUM
emaj-219	1	7	)	)	PUNCT
emaj-219	2	1	|	|	ADV
emaj-219	2	2	issn	issn	VERB
emaj-219	2	3	2158	2158	NUM
emaj-219	2	4	-	-	SYM
emaj-219	2	5	8708	8708	NUM
emaj-219	2	6	(	(	PUNCT
emaj-219	2	7	online	online	NOUN
emaj-219	2	8	)	)	PUNCT
emaj-219	2	9	|	|	ADV
emaj-219	2	10	doi	doi	X
emaj-219	2	11	10.5195	10.5195	NUM
emaj-219	2	12	/	/	SYM
emaj-219	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-219	2	14	|	|	ADV
emaj-219	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-219	2	16	the	the	DET
emaj-219	2	17	analysis	analysis	NOUN
emaj-219	2	18	of	of	ADP
emaj-219	2	19	the	the	DET
emaj-219	2	20	relationship	relationship	NOUN
emaj-219	2	21	between	between	ADP
emaj-219	2	22	key	key	ADJ
emaj-219	2	23	audit	audit	NOUN
emaj-219	2	24	matters	matter	NOUN
emaj-219	2	25	(	(	PUNCT
emaj-219	2	26	kam	kam	ADJ
emaj-219	2	27	)	)	PUNCT
emaj-219	2	28	and	and	CCONJ
emaj-219	2	29	firm	firm	ADJ
emaj-219	2	30	characteristics	characteristic	NOUN
emaj-219	2	31	:	:	PUNCT
emaj-219	2	32	the	the	DET
emaj-219	2	33	case	case	NOUN
emaj-219	2	34	of	of	ADP
emaj-219	2	35	turkey	turkey	PROPN
emaj-219	2	36	elif	elif	PROPN
emaj-219	2	37	güneren	güneren	PROPN
emaj-219	2	38	genç	genç	PROPN
emaj-219	2	39	istanbul	istanbul	PROPN
emaj-219	2	40	commerce	commerce	PROPN
emaj-219	2	41	university	university	PROPN
emaj-219	2	42	,	,	PUNCT
emaj-219	2	43	turkey	turkey	NOUN
emaj-219	3	1	|	|	ADV
emaj-219	3	2	e	e	NOUN
emaj-219	3	3	-	-	NOUN
emaj-219	3	4	mail	mail	NOUN
emaj-219	3	5	:	:	PUNCT
emaj-219	3	6	elifg@ticaret.edu.tr	elifg@ticaret.edu.tr	PROPN
emaj-219	3	7	başak	başak	PROPN
emaj-219	3	8	erdem	erdem	PROPN
emaj-219	3	9	istanbul	istanbul	PROPN
emaj-219	3	10	commerce	commerce	PROPN
emaj-219	3	11	university	university	PROPN
emaj-219	3	12	,	,	PUNCT
emaj-219	3	13	turkey	turkey	NOUN
emaj-219	4	1	|	|	ADV
emaj-219	4	2	e	e	NOUN
emaj-219	4	3	-	-	NOUN
emaj-219	4	4	mail	mail	NOUN
emaj-219	5	1	:	:	PUNCT
emaj-219	5	2	berdem@ticaret.edu.tr	berdem@ticaret.edu.tr	PROPN
emaj-219	5	3	abstract	abstract	VERB
emaj-219	5	4	the	the	DET
emaj-219	5	5	role	role	NOUN
emaj-219	5	6	of	of	ADP
emaj-219	5	7	audit	audit	NOUN
emaj-219	5	8	profession	profession	NOUN
emaj-219	5	9	and	and	CCONJ
emaj-219	5	10	the	the	DET
emaj-219	5	11	implementation	implementation	NOUN
emaj-219	5	12	of	of	ADP
emaj-219	5	13	new	new	ADJ
emaj-219	5	14	audit	audit	NOUN
emaj-219	5	15	standards	standard	NOUN
emaj-219	5	16	are	be	AUX
emaj-219	5	17	aimed	aim	VERB
emaj-219	5	18	to	to	PART
emaj-219	5	19	improve	improve	VERB
emaj-219	5	20	the	the	DET
emaj-219	5	21	quality	quality	NOUN
emaj-219	5	22	of	of	ADP
emaj-219	5	23	audit	audit	NOUN
emaj-219	5	24	reports	report	NOUN
emaj-219	5	25	and	and	CCONJ
emaj-219	5	26	one	one	NUM
emaj-219	5	27	of	of	ADP
emaj-219	5	28	the	the	DET
emaj-219	5	29	recent	recent	ADJ
emaj-219	5	30	improvements	improvement	NOUN
emaj-219	5	31	is	be	AUX
emaj-219	5	32	the	the	DET
emaj-219	5	33	inclusion	inclusion	NOUN
emaj-219	5	34	of	of	ADP
emaj-219	5	35	key	key	ADJ
emaj-219	5	36	audit	audit	NOUN
emaj-219	5	37	matters	matter	NOUN
emaj-219	5	38	(	(	PUNCT
emaj-219	5	39	kam	kam	INTJ
emaj-219	5	40	)	)	PUNCT
emaj-219	5	41	as	as	ADP
emaj-219	5	42	a	a	DET
emaj-219	5	43	separate	separate	ADJ
emaj-219	5	44	section	section	NOUN
emaj-219	5	45	in	in	ADP
emaj-219	5	46	the	the	DET
emaj-219	5	47	auditor	auditor	NOUN
emaj-219	5	48	’s	’s	PART
emaj-219	5	49	report	report	NOUN
emaj-219	5	50	.	.	PUNCT
emaj-219	6	1	the	the	DET
emaj-219	6	2	aim	aim	NOUN
emaj-219	6	3	of	of	ADP
emaj-219	6	4	introducing	introduce	VERB
emaj-219	6	5	kams	kams	PROPN
emaj-219	6	6	is	be	AUX
emaj-219	6	7	to	to	PART
emaj-219	6	8	give	give	VERB
emaj-219	6	9	information	information	NOUN
emaj-219	6	10	about	about	ADP
emaj-219	6	11	the	the	DET
emaj-219	6	12	areas	area	NOUN
emaj-219	6	13	of	of	ADP
emaj-219	6	14	higher	high	ADJ
emaj-219	6	15	risk	risk	NOUN
emaj-219	6	16	and	and	CCONJ
emaj-219	6	17	the	the	DET
emaj-219	6	18	effect	effect	NOUN
emaj-219	6	19	of	of	ADP
emaj-219	6	20	most	most	ADJ
emaj-219	6	21	significant	significant	ADJ
emaj-219	6	22	events	event	NOUN
emaj-219	6	23	.	.	PUNCT
emaj-219	7	1	this	this	DET
emaj-219	7	2	study	study	NOUN
emaj-219	7	3	aims	aim	VERB
emaj-219	7	4	to	to	PART
emaj-219	7	5	contribute	contribute	VERB
emaj-219	7	6	to	to	ADP
emaj-219	7	7	the	the	DET
emaj-219	7	8	current	current	ADJ
emaj-219	7	9	literature	literature	NOUN
emaj-219	7	10	by	by	ADP
emaj-219	7	11	determining	determine	VERB
emaj-219	7	12	the	the	DET
emaj-219	7	13	matters	matter	NOUN
emaj-219	7	14	which	which	PRON
emaj-219	7	15	should	should	AUX
emaj-219	7	16	be	be	AUX
emaj-219	7	17	included	include	VERB
emaj-219	7	18	as	as	ADP
emaj-219	7	19	kams	kams	PROPN
emaj-219	7	20	and	and	CCONJ
emaj-219	7	21	the	the	DET
emaj-219	7	22	factors	factor	NOUN
emaj-219	7	23	affecting	affect	VERB
emaj-219	7	24	kam	kam	ADJ
emaj-219	7	25	disclosure	disclosure	NOUN
emaj-219	7	26	.	.	PUNCT
emaj-219	8	1	it	it	PRON
emaj-219	8	2	also	also	ADV
emaj-219	8	3	examines	examine	VERB
emaj-219	8	4	the	the	DET
emaj-219	8	5	relationship	relationship	NOUN
emaj-219	8	6	between	between	ADP
emaj-219	8	7	the	the	DET
emaj-219	8	8	total	total	ADJ
emaj-219	8	9	number	number	NOUN
emaj-219	8	10	of	of	ADP
emaj-219	8	11	kams	kams	PROPN
emaj-219	8	12	and	and	CCONJ
emaj-219	8	13	firm	firm	ADJ
emaj-219	8	14	level	level	NOUN
emaj-219	8	15	characteristics	characteristic	NOUN
emaj-219	8	16	for	for	ADP
emaj-219	8	17	the	the	DET
emaj-219	8	18	turkish	turkish	ADJ
emaj-219	8	19	market	market	NOUN
emaj-219	8	20	.	.	PUNCT
emaj-219	9	1	our	our	PRON
emaj-219	9	2	findings	finding	NOUN
emaj-219	9	3	reveal	reveal	VERB
emaj-219	9	4	that	that	SCONJ
emaj-219	9	5	some	some	PRON
emaj-219	9	6	of	of	ADP
emaj-219	9	7	the	the	DET
emaj-219	9	8	firm	firm	ADJ
emaj-219	9	9	level	level	NOUN
emaj-219	9	10	characteristics	characteristic	NOUN
emaj-219	9	11	have	have	VERB
emaj-219	9	12	a	a	DET
emaj-219	9	13	significant	significant	ADJ
emaj-219	9	14	impact	impact	NOUN
emaj-219	9	15	on	on	ADP
emaj-219	9	16	kam	kam	PROPN
emaj-219	9	17	disclosures	disclosure	NOUN
emaj-219	9	18	.	.	PUNCT
emaj-219	10	1	keywords	keyword	NOUN
emaj-219	10	2	:	:	PUNCT
emaj-219	10	3	key	key	ADJ
emaj-219	10	4	audit	audit	NOUN
emaj-219	10	5	matters	matter	NOUN
emaj-219	10	6	(	(	PUNCT
emaj-219	10	7	kams	kams	PROPN
emaj-219	10	8	)	)	PUNCT
emaj-219	10	9	,	,	PUNCT
emaj-219	10	10	firm	firm	ADJ
emaj-219	10	11	characteristics	characteristic	NOUN
emaj-219	10	12	,	,	PUNCT
emaj-219	10	13	audit	audit	NOUN
emaj-219	10	14	report	report	NOUN
emaj-219	10	15	,	,	PUNCT
emaj-219	10	16	bist	bist	NOUN
emaj-219	10	17	,	,	PUNCT
emaj-219	10	18	turkey	turkey	NOUN
emaj-219	10	19	new	new	ADJ
emaj-219	10	20	articles	article	NOUN
emaj-219	10	21	in	in	ADP
emaj-219	10	22	this	this	DET
emaj-219	10	23	journal	journal	NOUN
emaj-219	10	24	are	be	AUX
emaj-219	10	25	licensed	license	VERB
emaj-219	10	26	under	under	ADP
emaj-219	10	27	a	a	DET
emaj-219	10	28	creative	creative	ADJ
emaj-219	10	29	commons	common	NOUN
emaj-219	10	30	attribution	attribution	NOUN
emaj-219	10	31	3.0	3.0	NUM
emaj-219	10	32	united	unite	VERB
emaj-219	10	33	states	states	PROPN
emaj-219	10	34	license	license	NOUN
emaj-219	10	35	.	.	PUNCT
emaj-219	11	1	this	this	DET
emaj-219	11	2	journal	journal	NOUN
emaj-219	11	3	is	be	AUX
emaj-219	11	4	published	publish	VERB
emaj-219	11	5	by	by	ADP
emaj-219	11	6	the	the	DET
emaj-219	11	7	university	university	NOUN
emaj-219	11	8	library	library	NOUN
emaj-219	11	9	system	system	NOUN
emaj-219	11	10	of	of	ADP
emaj-219	11	11	the	the	DET
emaj-219	11	12	university	university	PROPN
emaj-219	11	13	of	of	ADP
emaj-219	11	14	pittsburgh	pittsburgh	PROPN
emaj-219	11	15	as	as	ADP
emaj-219	11	16	part	part	NOUN
emaj-219	11	17	of	of	ADP
emaj-219	11	18	its	its	PRON
emaj-219	11	19	d	d	NOUN
emaj-219	11	20	-	-	PUNCT
emaj-219	11	21	scribe	scribe	VERB
emaj-219	11	22	digital	digital	ADJ
emaj-219	11	23	publishing	publishing	NOUN
emaj-219	11	24	program	program	NOUN
emaj-219	11	25	,	,	PUNCT
emaj-219	11	26	and	and	CCONJ
emaj-219	11	27	is	be	AUX
emaj-219	11	28	cosponsored	cosponsor	VERB
emaj-219	11	29	by	by	ADP
emaj-219	11	30	the	the	DET
emaj-219	11	31	university	university	PROPN
emaj-219	11	32	of	of	ADP
emaj-219	11	33	pittsburgh	pittsburgh	PROPN
emaj-219	11	34	press	press	NOUN
emaj-219	11	35	.	.	PUNCT
emaj-219	12	1	volume	volume	NOUN
emaj-219	12	2	11	11	NUM
emaj-219	12	3	no	no	DET
emaj-219	12	4	1	1	NUM
emaj-219	12	5	(	(	PUNCT
emaj-219	12	6	2021	2021	NUM
emaj-219	12	7	)	)	PUNCT
emaj-219	12	8	|	|	ADV
emaj-219	12	9	issn	issn	VERB
emaj-219	12	10	2158	2158	NUM
emaj-219	12	11	-	-	SYM
emaj-219	12	12	8708	8708	NUM
emaj-219	12	13	(	(	PUNCT
emaj-219	12	14	online	online	NOUN
emaj-219	12	15	)	)	PUNCT
emaj-219	12	16	|	|	ADV
emaj-219	12	17	doi	doi	X
emaj-219	12	18	10.5195	10.5195	NUM
emaj-219	12	19	/	/	SYM
emaj-219	12	20	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	13	1	|	|	ADV
emaj-219	13	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-219	13	3	|	|	ADV
emaj-219	13	4	mailto:elifg@ticaret.edu.tr	mailto:elifg@ticaret.edu.tr	PROPN
emaj-219	13	5	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-219	13	6	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-219	13	7	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-219	13	8	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-219	13	9	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-219	13	10	volume	volume	NOUN
emaj-219	13	11	11	11	NUM
emaj-219	13	12	no	no	PRON
emaj-219	13	13	1	1	NUM
emaj-219	13	14	(	(	PUNCT
emaj-219	13	15	2021	2021	NUM
emaj-219	13	16	)	)	PUNCT
emaj-219	13	17	|	|	ADV
emaj-219	13	18	issn	issn	VERB
emaj-219	13	19	2158	2158	NUM
emaj-219	13	20	-	-	SYM
emaj-219	13	21	8708	8708	NUM
emaj-219	13	22	(	(	PUNCT
emaj-219	13	23	online	online	NOUN
emaj-219	13	24	)	)	PUNCT
emaj-219	13	25	|	|	ADV
emaj-219	13	26	doi	doi	X
emaj-219	13	27	10.5195	10.5195	NUM
emaj-219	13	28	/	/	SYM
emaj-219	13	29	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	13	30	|	|	ADV
emaj-219	13	31	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-219	13	32	elif	elif	PROPN
emaj-219	13	33	güneren	güneren	PROPN
emaj-219	13	34	genç	genç	PROPN
emaj-219	13	35	,	,	PUNCT
emaj-219	13	36	başak	başak	NOUN
emaj-219	13	37	erdem	erdem	NOUN
emaj-219	13	38	emerging	emerge	VERB
emaj-219	13	39	markets	market	NOUN
emaj-219	13	40	journal	journal	NOUN
emaj-219	13	41	|	|	ADV
emaj-219	13	42	p	p	NOUN
emaj-219	13	43	a	a	DET
emaj-219	13	44	g	g	NOUN
emaj-219	13	45	e	e	NOUN
emaj-219	13	46	|61	|61	VERB
emaj-219	13	47	the	the	DET
emaj-219	13	48	analysis	analysis	NOUN
emaj-219	13	49	of	of	ADP
emaj-219	13	50	the	the	DET
emaj-219	13	51	relationship	relationship	NOUN
emaj-219	13	52	between	between	ADP
emaj-219	13	53	key	key	ADJ
emaj-219	13	54	audit	audit	NOUN
emaj-219	13	55	matters	matter	NOUN
emaj-219	13	56	(	(	PUNCT
emaj-219	13	57	kam	kam	ADJ
emaj-219	13	58	)	)	PUNCT
emaj-219	13	59	and	and	CCONJ
emaj-219	13	60	firm	firm	ADJ
emaj-219	13	61	characteristics	characteristic	NOUN
emaj-219	13	62	:	:	PUNCT
emaj-219	13	63	the	the	DET
emaj-219	13	64	case	case	NOUN
emaj-219	13	65	of	of	ADP
emaj-219	13	66	turkey	turkey	PROPN
emaj-219	13	67	elif	elif	PROPN
emaj-219	13	68	güneren	güneren	PROPN
emaj-219	13	69	genç	genç	VERB
emaj-219	13	70	başak	başak	PROPN
emaj-219	13	71	erdem	erdem	PROPN
emaj-219	13	72	i.	i.	PROPN
emaj-219	13	73	introduction	introduction	PROPN
emaj-219	13	74	financial	financial	ADJ
emaj-219	13	75	scandals	scandal	NOUN
emaj-219	13	76	are	be	AUX
emaj-219	13	77	repeated	repeat	VERB
emaj-219	13	78	throughout	throughout	ADP
emaj-219	13	79	history	history	NOUN
emaj-219	13	80	and	and	CCONJ
emaj-219	13	81	the	the	DET
emaj-219	13	82	increased	increase	VERB
emaj-219	13	83	frequency	frequency	NOUN
emaj-219	13	84	of	of	ADP
emaj-219	13	85	these	these	DET
emaj-219	13	86	scandals	scandal	NOUN
emaj-219	13	87	in	in	ADP
emaj-219	13	88	the	the	DET
emaj-219	13	89	last	last	ADJ
emaj-219	13	90	couple	couple	NOUN
emaj-219	13	91	of	of	ADP
emaj-219	13	92	decades	decade	NOUN
emaj-219	13	93	has	have	AUX
emaj-219	13	94	brought	bring	VERB
emaj-219	13	95	much	much	ADJ
emaj-219	13	96	attention	attention	NOUN
emaj-219	13	97	to	to	ADP
emaj-219	13	98	the	the	DET
emaj-219	13	99	accounting	accounting	NOUN
emaj-219	13	100	and	and	CCONJ
emaj-219	13	101	audit	audit	NOUN
emaj-219	13	102	profession	profession	NOUN
emaj-219	13	103	.	.	PUNCT
emaj-219	14	1	auditor	auditor	NOUN
emaj-219	14	2	communications	communication	NOUN
emaj-219	14	3	with	with	ADP
emaj-219	14	4	company	company	NOUN
emaj-219	14	5	stakeholders	stakeholder	NOUN
emaj-219	14	6	have	have	AUX
emaj-219	14	7	attracted	attract	VERB
emaj-219	14	8	considerable	considerable	ADJ
emaj-219	14	9	interest	interest	NOUN
emaj-219	14	10	from	from	ADP
emaj-219	14	11	regulators	regulator	NOUN
emaj-219	14	12	and	and	CCONJ
emaj-219	14	13	standard	standard	ADJ
emaj-219	14	14	setters	setter	NOUN
emaj-219	14	15	.	.	PUNCT
emaj-219	15	1	there	there	PRON
emaj-219	15	2	has	have	AUX
emaj-219	15	3	been	be	AUX
emaj-219	15	4	a	a	DET
emaj-219	15	5	growing	grow	VERB
emaj-219	15	6	criticism	criticism	NOUN
emaj-219	15	7	toward	toward	ADP
emaj-219	15	8	the	the	DET
emaj-219	15	9	traditional	traditional	ADJ
emaj-219	15	10	pass	pass	NOUN
emaj-219	15	11	/	/	SYM
emaj-219	15	12	fail	fail	ADJ
emaj-219	15	13	model	model	NOUN
emaj-219	15	14	for	for	ADP
emaj-219	15	15	audit	audit	NOUN
emaj-219	15	16	reports	report	NOUN
emaj-219	15	17	by	by	ADP
emaj-219	15	18	regulators	regulator	NOUN
emaj-219	15	19	(	(	PUNCT
emaj-219	15	20	church	church	NOUN
emaj-219	15	21	,	,	PUNCT
emaj-219	15	22	davis	davis	PROPN
emaj-219	15	23	,	,	PUNCT
emaj-219	15	24	&	&	CCONJ
emaj-219	15	25	mccracken	mccracken	PROPN
emaj-219	15	26	,	,	PUNCT
emaj-219	15	27	2008	2008	NUM
emaj-219	15	28	;	;	PUNCT
emaj-219	15	29	pinto	pinto	NOUN
emaj-219	15	30	and	and	CCONJ
emaj-219	15	31	morais	morais	PROPN
emaj-219	15	32	,	,	PUNCT
emaj-219	15	33	2019	2019	NUM
emaj-219	15	34	)	)	PUNCT
emaj-219	15	35	.	.	PUNCT
emaj-219	16	1	the	the	DET
emaj-219	16	2	main	main	ADJ
emaj-219	16	3	goals	goal	NOUN
emaj-219	16	4	of	of	ADP
emaj-219	16	5	audit	audit	NOUN
emaj-219	16	6	report	report	NOUN
emaj-219	16	7	regulations	regulation	NOUN
emaj-219	16	8	can	can	AUX
emaj-219	16	9	be	be	AUX
emaj-219	16	10	listed	list	VERB
emaj-219	16	11	as	as	ADP
emaj-219	16	12	reduction	reduction	NOUN
emaj-219	16	13	of	of	ADP
emaj-219	16	14	information	information	NOUN
emaj-219	16	15	asymmetry	asymmetry	NOUN
emaj-219	16	16	and	and	CCONJ
emaj-219	16	17	rise	rise	VERB
emaj-219	16	18	in	in	ADP
emaj-219	16	19	audit	audit	NOUN
emaj-219	16	20	quality	quality	NOUN
emaj-219	16	21	as	as	ADV
emaj-219	16	22	well	well	ADV
emaj-219	16	23	as	as	ADP
emaj-219	16	24	financial	financial	ADJ
emaj-219	16	25	reporting	reporting	NOUN
emaj-219	16	26	.	.	PUNCT
emaj-219	17	1	cordos	cordo	NOUN
emaj-219	17	2	&	&	CCONJ
emaj-219	17	3	fulpa	fulpa	PROPN
emaj-219	17	4	(	(	PUNCT
emaj-219	17	5	2015	2015	NUM
emaj-219	17	6	)	)	PUNCT
emaj-219	17	7	examined	examine	VERB
emaj-219	17	8	the	the	DET
emaj-219	17	9	reduction	reduction	NOUN
emaj-219	17	10	of	of	ADP
emaj-219	17	11	information	information	NOUN
emaj-219	17	12	asymmetry	asymmetry	NOUN
emaj-219	17	13	between	between	ADP
emaj-219	17	14	auditors	auditor	NOUN
emaj-219	17	15	and	and	CCONJ
emaj-219	17	16	users	user	NOUN
emaj-219	17	17	in	in	ADP
emaj-219	17	18	their	their	PRON
emaj-219	17	19	paper	paper	NOUN
emaj-219	17	20	by	by	ADP
emaj-219	17	21	extending	extend	VERB
emaj-219	17	22	the	the	DET
emaj-219	17	23	audit	audit	NOUN
emaj-219	17	24	reporting	report	VERB
emaj-219	17	25	information	information	NOUN
emaj-219	17	26	content	content	NOUN
emaj-219	17	27	.	.	PUNCT
emaj-219	18	1	international	international	ADJ
emaj-219	18	2	auditing	auditing	NOUN
emaj-219	18	3	and	and	CCONJ
emaj-219	18	4	assurance	assurance	NOUN
emaj-219	18	5	standards	standard	NOUN
emaj-219	18	6	board	board	NOUN
emaj-219	18	7	(	(	PUNCT
emaj-219	18	8	iaasb	iaasb	NOUN
emaj-219	18	9	)	)	PUNCT
emaj-219	18	10	has	have	AUX
emaj-219	18	11	lauched	lauche	VERB
emaj-219	18	12	the	the	DET
emaj-219	18	13	“	"	PUNCT
emaj-219	18	14	new	new	ADJ
emaj-219	18	15	auditor	auditor	NOUN
emaj-219	18	16	reporting	reporting	NOUN
emaj-219	18	17	project	project	NOUN
emaj-219	18	18	”	"	PUNCT
emaj-219	18	19	in	in	ADP
emaj-219	18	20	2011	2011	NUM
emaj-219	18	21	to	to	PART
emaj-219	18	22	build	build	VERB
emaj-219	18	23	trust	trust	NOUN
emaj-219	18	24	in	in	ADP
emaj-219	18	25	audit	audit	NOUN
emaj-219	18	26	reports	report	NOUN
emaj-219	18	27	and	and	CCONJ
emaj-219	18	28	to	to	PART
emaj-219	18	29	make	make	VERB
emaj-219	18	30	the	the	DET
emaj-219	18	31	auditor	auditor	NOUN
emaj-219	18	32	reports	report	VERB
emaj-219	18	33	more	more	ADV
emaj-219	18	34	insightful	insightful	ADJ
emaj-219	18	35	and	and	CCONJ
emaj-219	18	36	transparent	transparent	ADJ
emaj-219	18	37	for	for	ADP
emaj-219	18	38	different	different	ADJ
emaj-219	18	39	stakeholders	stakeholder	NOUN
emaj-219	18	40	of	of	ADP
emaj-219	18	41	the	the	DET
emaj-219	18	42	firms	firm	NOUN
emaj-219	18	43	.	.	PUNCT
emaj-219	19	1	the	the	DET
emaj-219	19	2	review	review	NOUN
emaj-219	19	3	of	of	ADP
emaj-219	19	4	the	the	DET
emaj-219	19	5	international	international	ADJ
emaj-219	19	6	standards	standard	NOUN
emaj-219	19	7	on	on	ADP
emaj-219	19	8	auditing	audit	VERB
emaj-219	19	9	about	about	ADP
emaj-219	19	10	the	the	DET
emaj-219	19	11	composition	composition	NOUN
emaj-219	19	12	and	and	CCONJ
emaj-219	19	13	content	content	NOUN
emaj-219	19	14	of	of	ADP
emaj-219	19	15	the	the	DET
emaj-219	19	16	audit	audit	NOUN
emaj-219	19	17	report	report	NOUN
emaj-219	19	18	can	can	AUX
emaj-219	19	19	be	be	AUX
emaj-219	19	20	presented	present	VERB
emaj-219	19	21	as	as	ADP
emaj-219	19	22	the	the	DET
emaj-219	19	23	initiation	initiation	NOUN
emaj-219	19	24	point	point	NOUN
emaj-219	19	25	.	.	PUNCT
emaj-219	20	1	on	on	ADP
emaj-219	20	2	january	january	PROPN
emaj-219	20	3	2015	2015	NUM
emaj-219	20	4	,	,	PUNCT
emaj-219	20	5	the	the	DET
emaj-219	20	6	iaasb	iaasb	ADJ
emaj-219	20	7	discussions	discussion	NOUN
emaj-219	20	8	about	about	ADP
emaj-219	20	9	auditor	auditor	NOUN
emaj-219	20	10	reports	report	NOUN
emaj-219	20	11	resulted	result	VERB
emaj-219	20	12	in	in	ADP
emaj-219	20	13	six	six	NUM
emaj-219	20	14	revised	revised	ADJ
emaj-219	20	15	and	and	CCONJ
emaj-219	20	16	one	one	NUM
emaj-219	20	17	new	new	ADJ
emaj-219	20	18	standard	standard	NOUN
emaj-219	20	19	.	.	PUNCT
emaj-219	21	1	these	these	DET
emaj-219	21	2	revisions	revision	NOUN
emaj-219	21	3	have	have	AUX
emaj-219	21	4	been	be	AUX
emaj-219	21	5	decided	decide	VERB
emaj-219	21	6	to	to	PART
emaj-219	21	7	be	be	AUX
emaj-219	21	8	implemented	implement	VERB
emaj-219	21	9	for	for	ADP
emaj-219	21	10	periods	period	NOUN
emaj-219	21	11	ending	end	VERB
emaj-219	21	12	on	on	ADP
emaj-219	21	13	or	or	CCONJ
emaj-219	21	14	after	after	ADP
emaj-219	21	15	december	december	PROPN
emaj-219	21	16	15	15	NUM
emaj-219	21	17	,	,	PUNCT
emaj-219	21	18	2016	2016	NUM
emaj-219	21	19	.	.	PUNCT
emaj-219	22	1	the	the	DET
emaj-219	22	2	most	most	ADV
emaj-219	22	3	important	important	ADJ
emaj-219	22	4	change	change	NOUN
emaj-219	22	5	is	be	AUX
emaj-219	22	6	made	make	VERB
emaj-219	22	7	on	on	ADP
emaj-219	22	8	the	the	DET
emaj-219	22	9	new	new	ADJ
emaj-219	22	10	standard	standard	NOUN
emaj-219	22	11	isa	isa	VERB
emaj-219	22	12	701	701	NUM
emaj-219	22	13	communicating	communicate	VERB
emaj-219	22	14	key	key	ADJ
emaj-219	22	15	audit	audit	NOUN
emaj-219	22	16	matters	matter	NOUN
emaj-219	22	17	in	in	ADP
emaj-219	22	18	the	the	DET
emaj-219	22	19	independent	independent	ADJ
emaj-219	22	20	auditor	auditor	NOUN
emaj-219	22	21	’s	’s	PART
emaj-219	22	22	report	report	NOUN
emaj-219	22	23	.	.	PUNCT
emaj-219	23	1	turkey	turkey	PROPN
emaj-219	23	2	followed	follow	VERB
emaj-219	23	3	the	the	DET
emaj-219	23	4	isa	isa	NOUN
emaj-219	23	5	701	701	NUM
emaj-219	23	6	(	(	PUNCT
emaj-219	23	7	bds	bds	NOUN
emaj-219	23	8	701	701	NUM
emaj-219	23	9	)	)	PUNCT
emaj-219	23	10	"	"	PUNCT
emaj-219	23	11	communicating	communicate	VERB
emaj-219	23	12	key	key	ADJ
emaj-219	23	13	audit	audit	NOUN
emaj-219	23	14	matters	matter	NOUN
emaj-219	23	15	in	in	ADP
emaj-219	23	16	the	the	DET
emaj-219	23	17	independent	independent	ADJ
emaj-219	23	18	auditor	auditor	NOUN
emaj-219	23	19	’s	’s	PART
emaj-219	23	20	report	report	NOUN
emaj-219	23	21	"	"	PUNCT
emaj-219	23	22	regulations	regulation	NOUN
emaj-219	23	23	in	in	ADP
emaj-219	23	24	the	the	DET
emaj-219	23	25	field	field	NOUN
emaj-219	23	26	of	of	ADP
emaj-219	23	27	key	key	ADJ
emaj-219	23	28	audit	audit	NOUN
emaj-219	23	29	matters	matter	NOUN
emaj-219	23	30	(	(	PUNCT
emaj-219	23	31	kams	kams	PROPN
emaj-219	23	32	)	)	PUNCT
emaj-219	23	33	in	in	ADP
emaj-219	23	34	2017	2017	NUM
emaj-219	23	35	by	by	ADP
emaj-219	23	36	the	the	DET
emaj-219	23	37	public	public	ADJ
emaj-219	23	38	oversight	oversight	NOUN
emaj-219	23	39	,	,	PUNCT
emaj-219	23	40	accounting	accounting	NOUN
emaj-219	23	41	and	and	CCONJ
emaj-219	23	42	auditing	auditing	NOUN
emaj-219	23	43	standards	standard	NOUN
emaj-219	23	44	authority	authority	NOUN
emaj-219	23	45	.	.	PUNCT
emaj-219	24	1	the	the	DET
emaj-219	24	2	main	main	ADJ
emaj-219	24	3	purposes	purpose	NOUN
emaj-219	24	4	of	of	ADP
emaj-219	24	5	including	include	VERB
emaj-219	24	6	additional	additional	ADJ
emaj-219	24	7	key	key	ADJ
emaj-219	24	8	audit	audit	NOUN
emaj-219	24	9	matter	matter	NOUN
emaj-219	24	10	sections	section	NOUN
emaj-219	24	11	in	in	ADP
emaj-219	24	12	audit	audit	NOUN
emaj-219	24	13	reports	report	NOUN
emaj-219	24	14	can	can	AUX
emaj-219	24	15	be	be	AUX
emaj-219	24	16	listed	list	VERB
emaj-219	24	17	as	as	ADP
emaj-219	24	18	the	the	DET
emaj-219	24	19	increase	increase	NOUN
emaj-219	24	20	in	in	ADP
emaj-219	24	21	transparency	transparency	NOUN
emaj-219	24	22	of	of	ADP
emaj-219	24	23	audit	audit	NOUN
emaj-219	24	24	reports	report	NOUN
emaj-219	24	25	and	and	CCONJ
emaj-219	24	26	the	the	DET
emaj-219	24	27	presentation	presentation	NOUN
emaj-219	24	28	of	of	ADP
emaj-219	24	29	the	the	DET
emaj-219	24	30	auditor	auditor	NOUN
emaj-219	24	31	’s	’s	PART
emaj-219	24	32	own	own	ADJ
emaj-219	24	33	perception	perception	NOUN
emaj-219	24	34	to	to	ADP
emaj-219	24	35	stakeholders	stakeholder	NOUN
emaj-219	24	36	about	about	ADP
emaj-219	24	37	most	most	ADV
emaj-219	24	38	important	important	ADJ
emaj-219	24	39	matters	matter	NOUN
emaj-219	24	40	.	.	PUNCT
emaj-219	25	1	kam	kam	PROPN
emaj-219	25	2	section	section	NOUN
emaj-219	25	3	conveys	convey	VERB
emaj-219	25	4	auditor	auditor	NOUN
emaj-219	25	5	’s	’s	PART
emaj-219	25	6	perspective	perspective	NOUN
emaj-219	25	7	about	about	ADP
emaj-219	25	8	challenging	challenge	VERB
emaj-219	25	9	audit	audit	NOUN
emaj-219	25	10	matters	matter	NOUN
emaj-219	25	11	to	to	ADP
emaj-219	25	12	users	user	NOUN
emaj-219	25	13	.	.	PUNCT
emaj-219	26	1	key	key	ADJ
emaj-219	26	2	audit	audit	NOUN
emaj-219	26	3	matters	matter	NOUN
emaj-219	26	4	(	(	PUNCT
emaj-219	26	5	kams	kam	NOUN
emaj-219	26	6	)	)	PUNCT
emaj-219	26	7	are	be	AUX
emaj-219	26	8	explained	explain	VERB
emaj-219	26	9	under	under	ADP
emaj-219	26	10	four	four	NUM
emaj-219	26	11	headings	heading	NOUN
emaj-219	26	12	:	:	PUNCT
emaj-219	26	13	i	i	NOUN
emaj-219	26	14	)	)	PUNCT
emaj-219	26	15	determining	determine	VERB
emaj-219	26	16	kams	kams	PROPN
emaj-219	26	17	,	,	PUNCT
emaj-219	26	18	ii	ii	PROPN
emaj-219	26	19	)	)	PUNCT
emaj-219	26	20	communicating	communicate	VERB
emaj-219	26	21	kams	kams	PROPN
emaj-219	26	22	,	,	PUNCT
emaj-219	26	23	iii	iii	X
emaj-219	26	24	)	)	PUNCT
emaj-219	26	25	communication	communication	NOUN
emaj-219	26	26	with	with	ADP
emaj-219	26	27	those	those	PRON
emaj-219	26	28	charged	charge	VERB
emaj-219	26	29	with	with	ADP
emaj-219	26	30	governance	governance	NOUN
emaj-219	26	31	,	,	PUNCT
emaj-219	26	32	iv	iv	X
emaj-219	26	33	)	)	PUNCT
emaj-219	26	34	documentation	documentation	NOUN
emaj-219	26	35	.	.	PUNCT
emaj-219	27	1	according	accord	VERB
emaj-219	27	2	to	to	ADP
emaj-219	27	3	isa	isa	PROPN
emaj-219	27	4	/	/	SYM
emaj-219	27	5	bds	bds	NOUN
emaj-219	27	6	701	701	NUM
emaj-219	27	7	,	,	PUNCT
emaj-219	27	8	key	key	ADJ
emaj-219	27	9	audit	audit	NOUN
emaj-219	27	10	matters	matter	NOUN
emaj-219	27	11	section	section	NOUN
emaj-219	27	12	should	should	AUX
emaj-219	27	13	determine	determine	VERB
emaj-219	27	14	and	and	CCONJ
emaj-219	27	15	disclose	disclose	VERB
emaj-219	27	16	the	the	DET
emaj-219	27	17	most	most	ADV
emaj-219	27	18	important	important	ADJ
emaj-219	27	19	issues	issue	NOUN
emaj-219	27	20	in	in	ADP
emaj-219	27	21	the	the	DET
emaj-219	27	22	audit	audit	NOUN
emaj-219	27	23	of	of	ADP
emaj-219	27	24	financial	financial	ADJ
emaj-219	27	25	statements	statement	NOUN
emaj-219	27	26	according	accord	VERB
emaj-219	27	27	to	to	ADP
emaj-219	27	28	auditor	auditor	NOUN
emaj-219	27	29	’s	’s	PART
emaj-219	27	30	professional	professional	ADJ
emaj-219	27	31	judgment	judgment	NOUN
emaj-219	27	32	.	.	PUNCT
emaj-219	28	1	kams	kams	PROPN
emaj-219	28	2	are	be	AUX
emaj-219	28	3	not	not	PART
emaj-219	28	4	standard	standard	ADJ
emaj-219	28	5	texts	text	NOUN
emaj-219	28	6	.	.	PUNCT
emaj-219	29	1	the	the	DET
emaj-219	29	2	content	content	NOUN
emaj-219	29	3	of	of	ADP
emaj-219	29	4	kams	kams	PROPN
emaj-219	29	5	may	may	AUX
emaj-219	29	6	vary	vary	VERB
emaj-219	29	7	from	from	ADP
emaj-219	29	8	company	company	NOUN
emaj-219	29	9	to	to	ADP
emaj-219	29	10	company	company	NOUN
emaj-219	29	11	and	and	CCONJ
emaj-219	29	12	for	for	ADP
emaj-219	29	13	different	different	ADJ
emaj-219	29	14	subject	subject	ADJ
emaj-219	29	15	matters	matter	NOUN
emaj-219	29	16	.	.	PUNCT
emaj-219	30	1	there	there	PRON
emaj-219	30	2	are	be	VERB
emaj-219	30	3	a	a	DET
emaj-219	30	4	number	number	NOUN
emaj-219	30	5	standards	standard	NOUN
emaj-219	30	6	that	that	PRON
emaj-219	30	7	regulate	regulate	VERB
emaj-219	30	8	whether	whether	SCONJ
emaj-219	30	9	an	an	DET
emaj-219	30	10	audit	audit	NOUN
emaj-219	30	11	matter	matter	NOUN
emaj-219	30	12	should	should	AUX
emaj-219	30	13	be	be	AUX
emaj-219	30	14	considered	consider	VERB
emaj-219	30	15	as	as	ADP
emaj-219	30	16	a	a	DET
emaj-219	30	17	kam	kam	NOUN
emaj-219	30	18	,	,	PUNCT
emaj-219	30	19	but	but	CCONJ
emaj-219	30	20	there	there	PRON
emaj-219	30	21	is	be	VERB
emaj-219	30	22	a	a	DET
emaj-219	30	23	limited	limited	ADJ
emaj-219	30	24	amount	amount	NOUN
emaj-219	30	25	of	of	ADP
emaj-219	30	26	information	information	NOUN
emaj-219	30	27	about	about	ADP
emaj-219	30	28	the	the	DET
emaj-219	30	29	number	number	NOUN
emaj-219	30	30	of	of	ADP
emaj-219	30	31	kams	kams	PROPN
emaj-219	30	32	that	that	PRON
emaj-219	30	33	needs	need	VERB
emaj-219	30	34	to	to	PART
emaj-219	30	35	be	be	AUX
emaj-219	30	36	reported	report	VERB
emaj-219	30	37	.	.	PUNCT
emaj-219	31	1	sirois	sirois	NOUN
emaj-219	31	2	(	(	PUNCT
emaj-219	31	3	2018	2018	NUM
emaj-219	31	4	)	)	PUNCT
emaj-219	31	5	states	state	NOUN
emaj-219	31	6	which	which	PRON
emaj-219	31	7	and	and	CCONJ
emaj-219	31	8	how	how	SCONJ
emaj-219	31	9	many	many	ADJ
emaj-219	31	10	kams	kam	NOUN
emaj-219	31	11	should	should	AUX
emaj-219	31	12	be	be	AUX
emaj-219	31	13	reported	report	VERB
emaj-219	31	14	is	be	AUX
emaj-219	31	15	an	an	DET
emaj-219	31	16	issue	issue	NOUN
emaj-219	31	17	of	of	ADP
emaj-219	31	18	professional	professional	ADJ
emaj-219	31	19	judgment	judgment	NOUN
emaj-219	31	20	.	.	PUNCT
emaj-219	32	1	although	although	SCONJ
emaj-219	32	2	iaasb	iaasb	NOUN
emaj-219	32	3	(	(	PUNCT
emaj-219	32	4	2015	2015	NUM
emaj-219	32	5	,	,	PUNCT
emaj-219	32	6	a59	a59	NOUN
emaj-219	32	7	)	)	PUNCT
emaj-219	32	8	and	and	CCONJ
emaj-219	32	9	pcaob	pcaob	NOUN
emaj-219	32	10	(	(	PUNCT
emaj-219	32	11	2017,37	2017,37	NUM
emaj-219	32	12	)	)	PUNCT
emaj-219	32	13	proposed	propose	VERB
emaj-219	32	14	that	that	SCONJ
emaj-219	32	15	at	at	ADV
emaj-219	32	16	least	least	ADV
emaj-219	32	17	one	one	NUM
emaj-219	32	18	kam	kam	NOUN
emaj-219	32	19	should	should	AUX
emaj-219	32	20	be	be	AUX
emaj-219	32	21	reported	report	VERB
emaj-219	32	22	,	,	PUNCT
emaj-219	32	23	regulators	regulator	NOUN
emaj-219	32	24	warn	warn	VERB
emaj-219	32	25	that	that	SCONJ
emaj-219	32	26	‘	'	PUNCT
emaj-219	32	27	‘	'	PUNCT
emaj-219	32	28	lengthy	lengthy	ADJ
emaj-219	32	29	lists	list	NOUN
emaj-219	32	30	of	of	ADP
emaj-219	32	31	key	key	ADJ
emaj-219	32	32	audit	audit	NOUN
emaj-219	32	33	matters	matter	NOUN
emaj-219	32	34	may	may	AUX
emaj-219	32	35	be	be	AUX
emaj-219	32	36	contrary	contrary	ADJ
emaj-219	32	37	to	to	ADP
emaj-219	32	38	the	the	DET
emaj-219	32	39	notion	notion	NOUN
emaj-219	32	40	of	of	ADP
emaj-219	32	41	such	such	ADJ
emaj-219	32	42	matters	matter	NOUN
emaj-219	32	43	being	be	AUX
emaj-219	32	44	those	those	PRON
emaj-219	32	45	of	of	ADP
emaj-219	32	46	most	most	ADJ
emaj-219	32	47	significance	significance	NOUN
emaj-219	32	48	in	in	ADP
emaj-219	32	49	the	the	DET
emaj-219	32	50	audit	audit	NOUN
emaj-219	32	51	’’	’'	PUNCT
emaj-219	32	52	(	(	PUNCT
emaj-219	32	53	iaasb	iaasb	ADJ
emaj-219	32	54	2015	2015	NUM
emaj-219	32	55	,	,	PUNCT
emaj-219	32	56	a30	a30	NOUN
emaj-219	32	57	)	)	PUNCT
emaj-219	32	58	.	.	PUNCT
emaj-219	33	1	according	accord	VERB
emaj-219	33	2	to	to	ADP
emaj-219	33	3	codos	codos	PROPN
emaj-219	33	4	&	&	CCONJ
emaj-219	33	5	fulop	fulop	PROPN
emaj-219	33	6	(	(	PUNCT
emaj-219	33	7	2015	2015	NUM
emaj-219	33	8	)	)	PUNCT
emaj-219	33	9	,	,	PUNCT
emaj-219	33	10	two	two	NUM
emaj-219	33	11	to	to	PART
emaj-219	33	12	seven	seven	NUM
emaj-219	33	13	issues	issue	NOUN
emaj-219	33	14	should	should	AUX
emaj-219	33	15	be	be	AUX
emaj-219	33	16	reported	report	VERB
emaj-219	33	17	as	as	ADP
emaj-219	33	18	kams	kams	PROPN
emaj-219	33	19	.	.	PUNCT
emaj-219	34	1	the	the	DET
emaj-219	34	2	decisionmaking	decisionmake	VERB
emaj-219	34	3	process	process	NOUN
emaj-219	34	4	is	be	AUX
emaj-219	34	5	sophisticated	sophisticate	VERB
emaj-219	34	6	and	and	CCONJ
emaj-219	34	7	includes	include	VERB
emaj-219	34	8	diverse	diverse	ADJ
emaj-219	34	9	elements	element	NOUN
emaj-219	34	10	,	,	PUNCT
emaj-219	34	11	sub	sub	NOUN
emaj-219	34	12	-	-	NOUN
emaj-219	34	13	processes	process	NOUN
emaj-219	34	14	and	and	CCONJ
emaj-219	34	15	tasks	task	NOUN
emaj-219	34	16	.	.	PUNCT
emaj-219	35	1	the	the	DET
emaj-219	35	2	kams	kams	PROPN
emaj-219	35	3	in	in	ADP
emaj-219	35	4	the	the	DET
emaj-219	35	5	audit	audit	NOUN
emaj-219	35	6	reports	report	NOUN
emaj-219	35	7	are	be	AUX
emaj-219	35	8	susceptible	susceptible	ADJ
emaj-219	35	9	to	to	ADP
emaj-219	35	10	certain	certain	ADJ
emaj-219	35	11	influence	influence	NOUN
emaj-219	35	12	from	from	ADP
emaj-219	35	13	auditors	auditor	NOUN
emaj-219	35	14	and	and	CCONJ
emaj-219	35	15	entities	entity	NOUN
emaj-219	35	16	being	be	AUX
emaj-219	35	17	audited	audit	VERB
emaj-219	35	18	.	.	PUNCT
emaj-219	36	1	the	the	DET
emaj-219	36	2	examination	examination	NOUN
emaj-219	36	3	of	of	ADP
emaj-219	36	4	these	these	DET
emaj-219	36	5	factors	factor	NOUN
emaj-219	36	6	enables	enable	VERB
emaj-219	36	7	us	we	PRON
emaj-219	36	8	to	to	PART
emaj-219	36	9	determine	determine	VERB
emaj-219	36	10	the	the	DET
emaj-219	36	11	quality	quality	NOUN
emaj-219	36	12	of	of	ADP
emaj-219	36	13	audit	audit	NOUN
emaj-219	36	14	(	(	PUNCT
emaj-219	36	15	ferreira	ferreira	PROPN
emaj-219	36	16	and	and	CCONJ
emaj-219	36	17	morais	morais	PROPN
emaj-219	36	18	,	,	PUNCT
emaj-219	36	19	2019	2019	NUM
emaj-219	36	20	)	)	PUNCT
emaj-219	36	21	.	.	PUNCT
emaj-219	37	1	isa	isa	PROPN
emaj-219	37	2	/	/	SYM
emaj-219	37	3	bds	bds	NOUN
emaj-219	37	4	701	701	NUM
emaj-219	37	5	states	state	NOUN
emaj-219	37	6	that	that	SCONJ
emaj-219	37	7	kam	kam	PROPN
emaj-219	37	8	numbers	number	NOUN
emaj-219	37	9	are	be	AUX
emaj-219	37	10	affected	affect	VERB
emaj-219	37	11	by	by	ADP
emaj-219	37	12	the	the	DET
emaj-219	37	13	size	size	NOUN
emaj-219	37	14	and	and	CCONJ
emaj-219	37	15	complexity	complexity	NOUN
emaj-219	37	16	of	of	ADP
emaj-219	37	17	the	the	DET
emaj-219	37	18	entity	entity	NOUN
emaj-219	37	19	,	,	PUNCT
emaj-219	37	20	the	the	DET
emaj-219	37	21	nature	nature	NOUN
emaj-219	37	22	and	and	CCONJ
emaj-219	37	23	conditions	condition	NOUN
emaj-219	37	24	of	of	ADP
emaj-219	37	25	its	its	PRON
emaj-219	37	26	business	business	NOUN
emaj-219	37	27	,	,	PUNCT
emaj-219	37	28	and	and	CCONJ
emaj-219	37	29	“	"	PUNCT
emaj-219	37	30	the	the	DET
emaj-219	37	31	facts	fact	NOUN
emaj-219	37	32	and	and	CCONJ
emaj-219	37	33	circumstances	circumstance	NOUN
emaj-219	37	34	of	of	ADP
emaj-219	37	35	the	the	DET
emaj-219	37	36	audit	audit	NOUN
emaj-219	37	37	engagement	engagement	NOUN
emaj-219	37	38	”	"	PUNCT
emaj-219	37	39	(	(	PUNCT
emaj-219	37	40	isa	isa	NOUN
emaj-219	37	41	701	701	NUM
emaj-219	37	42	,	,	PUNCT
emaj-219	37	43	p.	p.	NOUN
emaj-219	37	44	a10	a10	NOUN
emaj-219	37	45	;	;	PUNCT
emaj-219	37	46	bds	bds	NOUN
emaj-219	37	47	701	701	NUM
emaj-219	37	48	,	,	PUNCT
emaj-219	37	49	p.	p.	NOUN
emaj-219	37	50	a30	a30	NOUN
emaj-219	37	51	)	)	PUNCT
emaj-219	37	52	.	.	PUNCT
emaj-219	38	1	from	from	ADP
emaj-219	38	2	an	an	DET
emaj-219	38	3	auditor	auditor	NOUN
emaj-219	38	4	’s	’s	PART
emaj-219	38	5	perspective	perspective	NOUN
emaj-219	38	6	,	,	PUNCT
emaj-219	38	7	there	there	PRON
emaj-219	38	8	is	be	VERB
emaj-219	38	9	a	a	DET
emaj-219	38	10	conflict	conflict	NOUN
emaj-219	38	11	of	of	ADP
emaj-219	38	12	interest	interest	NOUN
emaj-219	38	13	.	.	PUNCT
emaj-219	39	1	this	this	PRON
emaj-219	39	2	is	be	AUX
emaj-219	39	3	on	on	ADP
emaj-219	39	4	one	one	NUM
emaj-219	39	5	hand	hand	NOUN
emaj-219	39	6	,	,	PUNCT
emaj-219	39	7	being	be	AUX
emaj-219	39	8	exposed	expose	VERB
emaj-219	39	9	to	to	ADP
emaj-219	39	10	litigation	litigation	NOUN
emaj-219	39	11	and	and	CCONJ
emaj-219	39	12	loss	loss	NOUN
emaj-219	39	13	of	of	ADP
emaj-219	39	14	reputation	reputation	NOUN
emaj-219	39	15	and	and	CCONJ
emaj-219	39	16	on	on	ADP
emaj-219	39	17	the	the	DET
emaj-219	39	18	other	other	ADJ
emaj-219	39	19	hand	hand	NOUN
emaj-219	39	20	the	the	DET
emaj-219	39	21	possible	possible	ADJ
emaj-219	39	22	loss	loss	NOUN
emaj-219	39	23	of	of	ADP
emaj-219	39	24	a	a	DET
emaj-219	39	25	client	client	NOUN
emaj-219	39	26	.	.	PUNCT
emaj-219	40	1	the	the	DET
emaj-219	40	2	relation	relation	NOUN
emaj-219	40	3	between	between	ADP
emaj-219	40	4	the	the	DET
emaj-219	40	5	auditor	auditor	NOUN
emaj-219	40	6	and	and	CCONJ
emaj-219	40	7	the	the	DET
emaj-219	40	8	company	company	NOUN
emaj-219	40	9	being	be	AUX
emaj-219	40	10	audited	audit	VERB
emaj-219	40	11	plays	play	VERB
emaj-219	40	12	an	an	DET
emaj-219	40	13	important	important	ADJ
emaj-219	40	14	role	role	NOUN
emaj-219	40	15	for	for	ADP
emaj-219	40	16	the	the	DET
emaj-219	40	17	number	number	NOUN
emaj-219	40	18	of	of	ADP
emaj-219	40	19	kams	kams	PROPN
emaj-219	40	20	being	be	AUX
emaj-219	40	21	disclosed	disclose	VERB
emaj-219	40	22	(	(	PUNCT
emaj-219	40	23	ferreira	ferreira	PROPN
emaj-219	40	24	and	and	CCONJ
emaj-219	40	25	morais	morais	PROPN
emaj-219	40	26	,	,	PUNCT
emaj-219	40	27	2019	2019	NUM
emaj-219	40	28	)	)	PUNCT
emaj-219	40	29	.	.	PUNCT
emaj-219	41	1	this	this	DET
emaj-219	41	2	study	study	NOUN
emaj-219	41	3	aims	aim	VERB
emaj-219	41	4	to	to	PART
emaj-219	41	5	contribute	contribute	VERB
emaj-219	41	6	to	to	ADP
emaj-219	41	7	the	the	DET
emaj-219	41	8	current	current	ADJ
emaj-219	41	9	literature	literature	NOUN
emaj-219	41	10	by	by	ADP
emaj-219	41	11	determining	determine	VERB
emaj-219	41	12	the	the	DET
emaj-219	41	13	matters	matter	NOUN
emaj-219	41	14	which	which	PRON
emaj-219	41	15	should	should	AUX
emaj-219	41	16	be	be	AUX
emaj-219	41	17	included	include	VERB
emaj-219	41	18	as	as	ADP
emaj-219	41	19	kams	kams	PROPN
emaj-219	41	20	and	and	CCONJ
emaj-219	41	21	the	the	DET
emaj-219	41	22	factors	factor	NOUN
emaj-219	41	23	affecting	affect	VERB
emaj-219	41	24	kam	kam	ADJ
emaj-219	41	25	disclosure	disclosure	NOUN
emaj-219	41	26	.	.	PUNCT
emaj-219	42	1	it	it	PRON
emaj-219	42	2	also	also	ADV
emaj-219	42	3	examines	examine	VERB
emaj-219	42	4	the	the	DET
emaj-219	42	5	relationship	relationship	NOUN
emaj-219	42	6	between	between	ADP
emaj-219	42	7	total	total	ADJ
emaj-219	42	8	number	number	NOUN
emaj-219	42	9	of	of	ADP
emaj-219	42	10	kams	kams	PROPN
emaj-219	42	11	and	and	CCONJ
emaj-219	42	12	firm	firm	ADJ
emaj-219	42	13	level	level	NOUN
emaj-219	42	14	characteristics	characteristic	NOUN
emaj-219	42	15	for	for	ADP
emaj-219	42	16	the	the	DET
emaj-219	42	17	turkish	turkish	ADJ
emaj-219	42	18	market	market	NOUN
emaj-219	42	19	.	.	PUNCT
emaj-219	43	1	the	the	DET
emaj-219	43	2	sample	sample	NOUN
emaj-219	43	3	is	be	AUX
emaj-219	43	4	composed	compose	VERB
emaj-219	43	5	of	of	ADP
emaj-219	43	6	financial	financial	ADJ
emaj-219	43	7	data	datum	NOUN
emaj-219	43	8	on	on	ADP
emaj-219	43	9	30	30	NUM
emaj-219	43	10	turkish	turkish	ADJ
emaj-219	43	11	companies	company	NOUN
emaj-219	43	12	listed	list	VERB
emaj-219	43	13	on	on	ADP
emaj-219	43	14	borsa	borsa	PROPN
emaj-219	43	15	istanbul	istanbul	PROPN
emaj-219	43	16	(	(	PUNCT
emaj-219	43	17	bist	bist	NOUN
emaj-219	43	18	)	)	PUNCT
emaj-219	43	19	between	between	ADP
emaj-219	43	20	the	the	DET
emaj-219	43	21	years	year	NOUN
emaj-219	43	22	of	of	ADP
emaj-219	43	23	2017	2017	NUM
emaj-219	43	24	-	-	SYM
emaj-219	43	25	2019	2019	NUM
emaj-219	43	26	.	.	PUNCT
emaj-219	44	1	as	as	ADP
emaj-219	44	2	a	a	DET
emaj-219	44	3	first	first	ADJ
emaj-219	44	4	step	step	NOUN
emaj-219	44	5	,	,	PUNCT
emaj-219	44	6	the	the	DET
emaj-219	44	7	number	number	NOUN
emaj-219	44	8	of	of	ADP
emaj-219	44	9	kams	kams	PROPN
emaj-219	44	10	in	in	ADP
emaj-219	44	11	audit	audit	NOUN
emaj-219	44	12	reports	report	NOUN
emaj-219	44	13	are	be	AUX
emaj-219	44	14	analyzed	analyze	VERB
emaj-219	44	15	.	.	PUNCT
emaj-219	45	1	the	the	DET
emaj-219	45	2	kam	kam	PROPN
emaj-219	45	3	independent	independent	ADJ
emaj-219	45	4	variables	variable	NOUN
emaj-219	45	5	and	and	CCONJ
emaj-219	45	6	other	other	ADJ
emaj-219	45	7	variables	variable	NOUN
emaj-219	45	8	that	that	PRON
emaj-219	45	9	may	may	AUX
emaj-219	45	10	have	have	VERB
emaj-219	45	11	an	an	DET
emaj-219	45	12	effect	effect	NOUN
emaj-219	45	13	were	be	AUX
emaj-219	45	14	analyzed	analyze	VERB
emaj-219	45	15	by	by	ADP
emaj-219	45	16	considering	consider	VERB
emaj-219	45	17	the	the	DET
emaj-219	45	18	independent	independent	ADJ
emaj-219	45	19	variable	variable	NOUN
emaj-219	45	20	.	.	PUNCT
emaj-219	46	1	the	the	DET
emaj-219	46	2	remaining	remain	VERB
emaj-219	46	3	sections	section	NOUN
emaj-219	46	4	of	of	ADP
emaj-219	46	5	this	this	DET
emaj-219	46	6	paper	paper	NOUN
emaj-219	46	7	are	be	AUX
emaj-219	46	8	organized	organize	VERB
emaj-219	46	9	as	as	SCONJ
emaj-219	46	10	follows	follow	VERB
emaj-219	46	11	:	:	PUNCT
emaj-219	46	12	the	the	DET
emaj-219	46	13	next	next	ADJ
emaj-219	46	14	section	section	NOUN
emaj-219	46	15	provides	provide	VERB
emaj-219	46	16	the	the	DET
emaj-219	46	17	related	relate	VERB
emaj-219	46	18	literature	literature	NOUN
emaj-219	46	19	review	review	NOUN
emaj-219	46	20	about	about	ADP
emaj-219	46	21	the	the	DET
emaj-219	46	22	topic	topic	NOUN
emaj-219	46	23	.	.	PUNCT
emaj-219	47	1	the	the	DET
emaj-219	47	2	third	third	ADJ
emaj-219	47	3	section	section	NOUN
emaj-219	47	4	is	be	AUX
emaj-219	47	5	the	the	DET
emaj-219	47	6	empirical	empirical	ADJ
emaj-219	47	7	study	study	NOUN
emaj-219	47	8	,	,	PUNCT
emaj-219	47	9	which	which	PRON
emaj-219	47	10	includes	include	VERB
emaj-219	47	11	data	datum	NOUN
emaj-219	47	12	and	and	CCONJ
emaj-219	47	13	methodology	methodology	NOUN
emaj-219	47	14	description	description	NOUN
emaj-219	47	15	and	and	CCONJ
emaj-219	47	16	findings	finding	NOUN
emaj-219	47	17	.	.	PUNCT
emaj-219	48	1	the	the	DET
emaj-219	48	2	last	last	ADJ
emaj-219	48	3	section	section	NOUN
emaj-219	48	4	is	be	AUX
emaj-219	48	5	the	the	DET
emaj-219	48	6	conclusion	conclusion	NOUN
emaj-219	48	7	,	,	PUNCT
emaj-219	48	8	which	which	PRON
emaj-219	48	9	summarizes	summarize	VERB
emaj-219	48	10	the	the	DET
emaj-219	48	11	overall	overall	ADJ
emaj-219	48	12	findings	finding	NOUN
emaj-219	48	13	and	and	CCONJ
emaj-219	48	14	explains	explain	VERB
emaj-219	48	15	the	the	DET
emaj-219	48	16	limitations	limitation	NOUN
emaj-219	48	17	of	of	ADP
emaj-219	48	18	study	study	NOUN
emaj-219	48	19	for	for	ADP
emaj-219	48	20	further	further	ADJ
emaj-219	48	21	research	research	NOUN
emaj-219	48	22	.	.	PUNCT
emaj-219	49	1	ii	ii	PROPN
emaj-219	49	2	.	.	PUNCT
emaj-219	50	1	literature	literature	PROPN
emaj-219	50	2	review	review	VERB
emaj-219	50	3	the	the	DET
emaj-219	50	4	implementation	implementation	NOUN
emaj-219	50	5	of	of	ADP
emaj-219	50	6	kams	kams	PROPN
emaj-219	50	7	in	in	ADP
emaj-219	50	8	audit	audit	NOUN
emaj-219	50	9	reports	report	NOUN
emaj-219	50	10	is	be	AUX
emaj-219	50	11	a	a	DET
emaj-219	50	12	relatively	relatively	ADV
emaj-219	50	13	new	new	ADJ
emaj-219	50	14	standard	standard	NOUN
emaj-219	50	15	.	.	PUNCT
emaj-219	51	1	although	although	SCONJ
emaj-219	51	2	the	the	DET
emaj-219	51	3	topic	topic	NOUN
emaj-219	51	4	is	be	AUX
emaj-219	51	5	a	a	DET
emaj-219	51	6	recent	recent	ADJ
emaj-219	51	7	subject	subject	NOUN
emaj-219	51	8	in	in	ADP
emaj-219	51	9	academic	academic	ADJ
emaj-219	51	10	studies	study	NOUN
emaj-219	51	11	,	,	PUNCT
emaj-219	51	12	it	it	PRON
emaj-219	51	13	has	have	AUX
emaj-219	51	14	been	be	AUX
emaj-219	51	15	extensively	extensively	ADV
emaj-219	51	16	studied	study	VERB
emaj-219	51	17	for	for	ADP
emaj-219	51	18	different	different	ADJ
emaj-219	51	19	fields	field	NOUN
emaj-219	51	20	.	.	PUNCT
emaj-219	52	1	the	the	DET
emaj-219	52	2	relationship	relationship	NOUN
emaj-219	52	3	between	between	ADP
emaj-219	52	4	kam	kam	PROPN
emaj-219	52	5	and	and	CCONJ
emaj-219	52	6	different	different	ADJ
emaj-219	52	7	topics	topic	NOUN
emaj-219	52	8	can	can	AUX
emaj-219	52	9	be	be	AUX
emaj-219	52	10	classified	classify	VERB
emaj-219	52	11	by	by	ADP
emaj-219	52	12	the	the	DET
emaj-219	52	13	following	follow	VERB
emaj-219	52	14	topics	topic	NOUN
emaj-219	52	15	;	;	PUNCT
emaj-219	52	16	(	(	PUNCT
emaj-219	52	17	i	i	NOUN
emaj-219	52	18	)	)	PUNCT
emaj-219	52	19	investors	investor	NOUN
emaj-219	52	20	’	’	PART
emaj-219	52	21	decisions	decision	NOUN
emaj-219	52	22	and	and	CCONJ
emaj-219	52	23	capital	capital	NOUN
emaj-219	52	24	volume	volume	NOUN
emaj-219	52	25	11	11	NUM
emaj-219	52	26	no	no	DET
emaj-219	52	27	1	1	NUM
emaj-219	52	28	(	(	PUNCT
emaj-219	52	29	2021	2021	NUM
emaj-219	52	30	)	)	PUNCT
emaj-219	52	31	|	|	ADV
emaj-219	52	32	issn	issn	VERB
emaj-219	52	33	2158	2158	NUM
emaj-219	52	34	-	-	SYM
emaj-219	52	35	8708	8708	NUM
emaj-219	52	36	(	(	PUNCT
emaj-219	52	37	online	online	NOUN
emaj-219	52	38	)	)	PUNCT
emaj-219	52	39	|	|	ADV
emaj-219	52	40	doi	doi	X
emaj-219	52	41	10.5195	10.5195	NUM
emaj-219	52	42	/	/	SYM
emaj-219	52	43	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	52	44	|	|	ADV
emaj-219	52	45	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-219	52	46	the	the	DET
emaj-219	52	47	analysis	analysis	NOUN
emaj-219	52	48	of	of	ADP
emaj-219	52	49	the	the	DET
emaj-219	52	50	relationship	relationship	NOUN
emaj-219	52	51	between	between	ADP
emaj-219	52	52	key	key	ADJ
emaj-219	52	53	audit	audit	NOUN
emaj-219	52	54	matters	matter	NOUN
emaj-219	52	55	(	(	PUNCT
emaj-219	52	56	kam	kam	ADJ
emaj-219	52	57	)	)	PUNCT
emaj-219	52	58	and	and	CCONJ
emaj-219	52	59	firm	firm	ADJ
emaj-219	52	60	characteristics	characteristic	NOUN
emaj-219	52	61	:	:	PUNCT
emaj-219	52	62	the	the	DET
emaj-219	52	63	case	case	NOUN
emaj-219	52	64	of	of	ADP
emaj-219	52	65	turkey	turkey	NOUN
emaj-219	52	66	page	page	NOUN
emaj-219	52	67	|62|	|62|	VERB
emaj-219	52	68	emerging	emerge	VERB
emaj-219	52	69	markets	market	NOUN
emaj-219	52	70	journal	journal	NOUN
emaj-219	52	71	market	market	NOUN
emaj-219	52	72	reactions	reaction	NOUN
emaj-219	52	73	(	(	PUNCT
emaj-219	52	74	christensen	christensen	PROPN
emaj-219	52	75	et	et	PROPN
emaj-219	52	76	al	al	PROPN
emaj-219	52	77	.	.	PROPN
emaj-219	52	78	,2014	,2014	PROPN
emaj-219	52	79	;	;	PUNCT
emaj-219	52	80	boolaky	boolaky	PROPN
emaj-219	52	81	&	&	CCONJ
emaj-219	52	82	quick	quick	PROPN
emaj-219	52	83	,	,	PUNCT
emaj-219	52	84	2016	2016	NUM
emaj-219	52	85	;	;	PUNCT
emaj-219	52	86	bédard	bédard	VERB
emaj-219	52	87	et	et	PROPN
emaj-219	52	88	al	al	PROPN
emaj-219	52	89	.	.	PROPN
emaj-219	52	90	,	,	PUNCT
emaj-219	52	91	2018	2018	NUM
emaj-219	52	92	;	;	PUNCT
emaj-219	52	93	gutierrez	gutierrez	PROPN
emaj-219	52	94	et	et	PROPN
emaj-219	52	95	al	al	PROPN
emaj-219	52	96	.	.	PROPN
emaj-219	52	97	,	,	PUNCT
emaj-219	52	98	2018	2018	NUM
emaj-219	52	99	;	;	PUNCT
emaj-219	52	100	lennox	lennox	PROPN
emaj-219	52	101	et	et	PROPN
emaj-219	52	102	al	al	PROPN
emaj-219	52	103	.	.	PROPN
emaj-219	52	104	,2019	,2019	PUNCT
emaj-219	52	105	;	;	PUNCT
emaj-219	52	106	sirois	sirois	PROPN
emaj-219	52	107	et	et	PROPN
emaj-219	52	108	al	al	PROPN
emaj-219	52	109	.	.	PROPN
emaj-219	52	110	,2018	,2018	PROPN
emaj-219	52	111	;	;	PUNCT
emaj-219	52	112	rapley	rapley	PROPN
emaj-219	52	113	et	et	PROPN
emaj-219	52	114	al	al	PROPN
emaj-219	52	115	.	.	PROPN
emaj-219	52	116	,	,	PUNCT
emaj-219	52	117	2018	2018	NUM
emaj-219	52	118	;	;	PUNCT
emaj-219	52	119	köhler	köhler	PROPN
emaj-219	52	120	et	et	PROPN
emaj-219	52	121	al	al	PROPN
emaj-219	52	122	.	.	PROPN
emaj-219	52	123	,2020	,2020	PROPN
emaj-219	52	124	)	)	PUNCT
emaj-219	52	125	(	(	PUNCT
emaj-219	52	126	ii	ii	X
emaj-219	52	127	)	)	PUNCT
emaj-219	52	128	auditor	auditor	NOUN
emaj-219	52	129	liability	liability	NOUN
emaj-219	52	130	(	(	PUNCT
emaj-219	52	131	brasel	brasel	NOUN
emaj-219	52	132	et	et	NOUN
emaj-219	52	133	al	al	PROPN
emaj-219	52	134	.	.	PROPN
emaj-219	52	135	,	,	PUNCT
emaj-219	52	136	2016	2016	NUM
emaj-219	52	137	;	;	PUNCT
emaj-219	52	138	gimbar	gimbar	NOUN
emaj-219	52	139	et	et	PROPN
emaj-219	52	140	al	al	PROPN
emaj-219	52	141	.	.	PROPN
emaj-219	52	142	,	,	PUNCT
emaj-219	52	143	2016	2016	NUM
emaj-219	52	144	;	;	PUNCT
emaj-219	52	145	vinson	vinson	PROPN
emaj-219	52	146	et	et	PROPN
emaj-219	52	147	al	al	PROPN
emaj-219	52	148	.	.	PROPN
emaj-219	52	149	,	,	PUNCT
emaj-219	52	150	2019	2019	NUM
emaj-219	52	151	;	;	PUNCT
emaj-219	52	152	segal	segal	PROPN
emaj-219	52	153	,	,	PUNCT
emaj-219	52	154	2019	2019	NUM
emaj-219	52	155	;	;	PUNCT
emaj-219	52	156	pratoomsuwan	pratoomsuwan	PROPN
emaj-219	52	157	&	&	CCONJ
emaj-219	52	158	yolrabil	yolrabil	PROPN
emaj-219	52	159	2020	2020	NUM
emaj-219	52	160	)	)	PUNCT
emaj-219	52	161	,	,	PUNCT
emaj-219	52	162	(	(	PUNCT
emaj-219	52	163	iii	iii	X
emaj-219	52	164	)	)	PUNCT
emaj-219	52	165	auditor	auditor	NOUN
emaj-219	52	166	judgment	judgment	NOUN
emaj-219	52	167	(	(	PUNCT
emaj-219	52	168	asbahr	asbahr	PROPN
emaj-219	52	169	&	&	CCONJ
emaj-219	52	170	ruhnke	ruhnke	PROPN
emaj-219	52	171	,	,	PUNCT
emaj-219	52	172	2019	2019	NUM
emaj-219	52	173	;	;	PUNCT
emaj-219	52	174	ratzinger	ratzinger	PROPN
emaj-219	52	175	-	-	PUNCT
emaj-219	52	176	sakel	sakel	PROPN
emaj-219	52	177	&	&	CCONJ
emaj-219	52	178	theis	theis	PROPN
emaj-219	52	179	,	,	PUNCT
emaj-219	52	180	2019	2019	NUM
emaj-219	52	181	,	,	PUNCT
emaj-219	52	182	)	)	PUNCT
emaj-219	52	183	and	and	CCONJ
emaj-219	52	184	(	(	PUNCT
emaj-219	52	185	iv	iv	X
emaj-219	52	186	)	)	PUNCT
emaj-219	52	187	firm	firm	NOUN
emaj-219	52	188	and	and	CCONJ
emaj-219	52	189	auditor	auditor	NOUN
emaj-219	52	190	characteristics	characteristic	NOUN
emaj-219	52	191	(	(	PUNCT
emaj-219	52	192	sierra	sierra	PROPN
emaj-219	52	193	et	et	PROPN
emaj-219	52	194	al	al	PROPN
emaj-219	52	195	.	.	PROPN
emaj-219	52	196	,2019	,2019	PROPN
emaj-219	52	197	,	,	PUNCT
emaj-219	52	198	ferreira	ferreira	PROPN
emaj-219	52	199	&	&	CCONJ
emaj-219	52	200	morais	morais	PROPN
emaj-219	52	201	2019	2019	NUM
emaj-219	52	202	,	,	PUNCT
emaj-219	52	203	pinto	pinto	NOUN
emaj-219	52	204	&	&	CCONJ
emaj-219	52	205	morais	morais	PROPN
emaj-219	52	206	,	,	PUNCT
emaj-219	52	207	2019	2019	NUM
emaj-219	52	208	)	)	PUNCT
emaj-219	52	209	.	.	PUNCT
emaj-219	53	1	prior	prior	ADJ
emaj-219	53	2	literature	literature	PROPN
emaj-219	53	3	supports	support	VERB
emaj-219	53	4	that	that	SCONJ
emaj-219	53	5	firm	firm	ADJ
emaj-219	53	6	characteristics	characteristic	NOUN
emaj-219	53	7	are	be	AUX
emaj-219	53	8	one	one	NUM
emaj-219	53	9	of	of	ADP
emaj-219	53	10	the	the	DET
emaj-219	53	11	main	main	ADJ
emaj-219	53	12	factors	factor	NOUN
emaj-219	53	13	affecting	affect	VERB
emaj-219	53	14	the	the	DET
emaj-219	53	15	auditor	auditor	NOUN
emaj-219	53	16	's	's	PART
emaj-219	53	17	judgement	judgement	NOUN
emaj-219	53	18	with	with	ADP
emaj-219	53	19	respect	respect	NOUN
emaj-219	53	20	to	to	ADP
emaj-219	53	21	kam	kam	PROPN
emaj-219	53	22	(	(	PUNCT
emaj-219	53	23	defond	defond	PROPN
emaj-219	53	24	&	&	CCONJ
emaj-219	53	25	zhang	zhang	PROPN
emaj-219	53	26	,	,	PUNCT
emaj-219	53	27	2014	2014	NUM
emaj-219	53	28	;	;	PUNCT
emaj-219	53	29	wu	wu	PROPN
emaj-219	53	30	et	et	PROPN
emaj-219	53	31	al	al	PROPN
emaj-219	53	32	.	.	PROPN
emaj-219	53	33	,	,	PUNCT
emaj-219	53	34	2016	2016	NUM
emaj-219	53	35	;	;	PUNCT
emaj-219	53	36	velte	velte	NOUN
emaj-219	53	37	,	,	PUNCT
emaj-219	53	38	2018	2018	NUM
emaj-219	53	39	;	;	PUNCT
emaj-219	53	40	sierra	sierra	PROPN
emaj-219	53	41	et	et	PROPN
emaj-219	53	42	al	al	PROPN
emaj-219	53	43	.	.	PROPN
emaj-219	53	44	,	,	PUNCT
emaj-219	53	45	2019	2019	NUM
emaj-219	53	46	)	)	PUNCT
emaj-219	53	47	.	.	PUNCT
emaj-219	54	1	when	when	SCONJ
emaj-219	54	2	the	the	DET
emaj-219	54	3	literature	literature	NOUN
emaj-219	54	4	about	about	ADP
emaj-219	54	5	kams	kams	PROPN
emaj-219	54	6	are	be	AUX
emaj-219	54	7	analyzed	analyze	VERB
emaj-219	54	8	for	for	ADP
emaj-219	54	9	the	the	DET
emaj-219	54	10	turkish	turkish	ADJ
emaj-219	54	11	market	market	NOUN
emaj-219	54	12	,	,	PUNCT
emaj-219	54	13	it	it	PRON
emaj-219	54	14	is	be	AUX
emaj-219	54	15	observed	observe	VERB
emaj-219	54	16	that	that	SCONJ
emaj-219	54	17	most	most	ADJ
emaj-219	54	18	of	of	ADP
emaj-219	54	19	the	the	DET
emaj-219	54	20	studies	study	NOUN
emaj-219	54	21	are	be	AUX
emaj-219	54	22	focused	focus	VERB
emaj-219	54	23	on	on	ADP
emaj-219	54	24	the	the	DET
emaj-219	54	25	results	result	NOUN
emaj-219	54	26	of	of	ADP
emaj-219	54	27	2017	2017	NUM
emaj-219	54	28	audit	audit	NOUN
emaj-219	54	29	reports	report	NOUN
emaj-219	54	30	.	.	PUNCT
emaj-219	55	1	the	the	DET
emaj-219	55	2	findings	finding	NOUN
emaj-219	55	3	of	of	ADP
emaj-219	55	4	these	these	DET
emaj-219	55	5	studies	study	NOUN
emaj-219	55	6	report	report	VERB
emaj-219	55	7	that	that	SCONJ
emaj-219	55	8	the	the	DET
emaj-219	55	9	kam	kam	PROPN
emaj-219	55	10	types	type	NOUN
emaj-219	55	11	concentrate	concentrate	VERB
emaj-219	55	12	on	on	ADP
emaj-219	55	13	revenue	revenue	NOUN
emaj-219	55	14	,	,	PUNCT
emaj-219	55	15	trade	trade	NOUN
emaj-219	55	16	receivables	receivable	NOUN
emaj-219	55	17	,	,	PUNCT
emaj-219	55	18	fixed	fix	VERB
emaj-219	55	19	assets	asset	NOUN
emaj-219	55	20	,	,	PUNCT
emaj-219	55	21	tangible	tangible	ADJ
emaj-219	55	22	assets	asset	NOUN
emaj-219	55	23	and	and	CCONJ
emaj-219	55	24	inventories	inventory	NOUN
emaj-219	55	25	(	(	PUNCT
emaj-219	55	26	ertan	ertan	PROPN
emaj-219	55	27	&	&	CCONJ
emaj-219	55	28	kızık	kızık	PROPN
emaj-219	55	29	,	,	PUNCT
emaj-219	55	30	2019	2019	NUM
emaj-219	55	31	;	;	PUNCT
emaj-219	55	32	ciğer	ciğer	PROPN
emaj-219	55	33	et	et	PROPN
emaj-219	55	34	al	al	PROPN
emaj-219	55	35	.	.	PROPN
emaj-219	55	36	,	,	PUNCT
emaj-219	55	37	2019b	2019b	NUM
emaj-219	55	38	;	;	PUNCT
emaj-219	55	39	çağıran	çağıran	NOUN
emaj-219	55	40	&	&	CCONJ
emaj-219	55	41	varıcı	varıcı	PROPN
emaj-219	55	42	,	,	PUNCT
emaj-219	55	43	2019	2019	NUM
emaj-219	55	44	;	;	PUNCT
emaj-219	55	45	akdoğan	akdoğan	NOUN
emaj-219	55	46	&	&	CCONJ
emaj-219	55	47	bülbül	bülbül	PROPN
emaj-219	55	48	,	,	PUNCT
emaj-219	55	49	2019	2019	NUM
emaj-219	55	50	;	;	PUNCT
emaj-219	55	51	gökgöz	gökgöz	VERB
emaj-219	55	52	,	,	PUNCT
emaj-219	55	53	2018	2018	NUM
emaj-219	55	54	;	;	PUNCT
emaj-219	55	55	uzay	uzay	NOUN
emaj-219	55	56	&	&	CCONJ
emaj-219	55	57	köylü	köylü	PROPN
emaj-219	55	58	,	,	PUNCT
emaj-219	55	59	2018	2018	NUM
emaj-219	55	60	;	;	PUNCT
emaj-219	55	61	kavut	kavut	PROPN
emaj-219	55	62	&	&	CCONJ
emaj-219	55	63	güngör	güngör	PROPN
emaj-219	55	64	2018	2018	NUM
emaj-219	55	65	)	)	PUNCT
emaj-219	55	66	.	.	PUNCT
emaj-219	56	1	research	research	NOUN
emaj-219	56	2	by	by	ADP
emaj-219	56	3	sarisoy	sarisoy	PROPN
emaj-219	56	4	&	&	CCONJ
emaj-219	56	5	kepçe	kepçe	PROPN
emaj-219	56	6	(	(	PUNCT
emaj-219	56	7	2019	2019	NUM
emaj-219	56	8	)	)	PUNCT
emaj-219	56	9	differs	differ	VERB
emaj-219	56	10	from	from	ADP
emaj-219	56	11	other	other	ADJ
emaj-219	56	12	studies	study	NOUN
emaj-219	56	13	by	by	ADP
emaj-219	56	14	examining	examine	VERB
emaj-219	56	15	the	the	DET
emaj-219	56	16	expectation	expectation	NOUN
emaj-219	56	17	gap	gap	NOUN
emaj-219	56	18	among	among	ADP
emaj-219	56	19	different	different	ADJ
emaj-219	56	20	firm	firm	ADJ
emaj-219	56	21	stakeholders	stakeholder	NOUN
emaj-219	56	22	and	and	CCONJ
emaj-219	56	23	financial	financial	ADJ
emaj-219	56	24	statement	statement	NOUN
emaj-219	56	25	users	user	NOUN
emaj-219	56	26	.	.	PUNCT
emaj-219	57	1	a	a	DET
emaj-219	57	2	questionnaire	questionnaire	NOUN
emaj-219	57	3	was	be	AUX
emaj-219	57	4	used	use	VERB
emaj-219	57	5	as	as	ADP
emaj-219	57	6	an	an	DET
emaj-219	57	7	empirical	empirical	ADJ
emaj-219	57	8	analysis	analysis	NOUN
emaj-219	57	9	technique	technique	NOUN
emaj-219	57	10	in	in	ADP
emaj-219	57	11	this	this	DET
emaj-219	57	12	study	study	NOUN
emaj-219	57	13	.	.	PUNCT
emaj-219	58	1	it	it	PRON
emaj-219	58	2	has	have	AUX
emaj-219	58	3	been	be	AUX
emaj-219	58	4	determined	determine	VERB
emaj-219	58	5	that	that	SCONJ
emaj-219	58	6	there	there	PRON
emaj-219	58	7	are	be	VERB
emaj-219	58	8	expectations	expectation	NOUN
emaj-219	58	9	among	among	ADP
emaj-219	58	10	independent	independent	ADJ
emaj-219	58	11	audit	audit	NOUN
emaj-219	58	12	interest	interest	NOUN
emaj-219	58	13	groups	group	NOUN
emaj-219	58	14	in	in	ADP
emaj-219	58	15	key	key	ADJ
emaj-219	58	16	audit	audit	NOUN
emaj-219	58	17	matters	matter	NOUN
emaj-219	58	18	.	.	PUNCT
emaj-219	59	1	sierra	sierra	PROPN
emaj-219	59	2	at	at	ADP
emaj-219	59	3	al	al	PROPN
emaj-219	59	4	.	.	PROPN
emaj-219	59	5	,	,	PUNCT
emaj-219	59	6	conducted	conduct	VERB
emaj-219	59	7	a	a	DET
emaj-219	59	8	study	study	NOUN
emaj-219	59	9	for	for	ADP
emaj-219	59	10	400	400	NUM
emaj-219	59	11	companies	company	NOUN
emaj-219	59	12	included	include	VERB
emaj-219	59	13	in	in	ADP
emaj-219	59	14	the	the	DET
emaj-219	59	15	ftse-100	ftse-100	NOUN
emaj-219	59	16	(	(	PUNCT
emaj-219	59	17	united	united	ADJ
emaj-219	59	18	kingdom	kingdom	PROPN
emaj-219	59	19	)	)	PUNCT
emaj-219	59	20	for	for	ADP
emaj-219	59	21	the	the	DET
emaj-219	59	22	years	year	NOUN
emaj-219	59	23	2013	2013	NUM
emaj-219	59	24	-	-	SYM
emaj-219	59	25	2016	2016	NUM
emaj-219	59	26	in	in	ADP
emaj-219	59	27	2019	2019	NUM
emaj-219	59	28	.	.	PUNCT
emaj-219	60	1	in	in	ADP
emaj-219	60	2	this	this	DET
emaj-219	60	3	study	study	NOUN
emaj-219	60	4	,	,	PUNCT
emaj-219	60	5	they	they	PRON
emaj-219	60	6	emphasized	emphasize	VERB
emaj-219	60	7	that	that	SCONJ
emaj-219	60	8	the	the	DET
emaj-219	60	9	number	number	NOUN
emaj-219	60	10	of	of	ADP
emaj-219	60	11	auditors	auditor	NOUN
emaj-219	60	12	and	and	CCONJ
emaj-219	60	13	the	the	DET
emaj-219	60	14	number	number	NOUN
emaj-219	60	15	of	of	ADP
emaj-219	60	16	kam	kam	PROPN
emaj-219	60	17	are	be	AUX
emaj-219	60	18	determined	determine	VERB
emaj-219	60	19	according	accord	VERB
emaj-219	60	20	to	to	ADP
emaj-219	60	21	the	the	DET
emaj-219	60	22	characteristics	characteristic	NOUN
emaj-219	60	23	of	of	ADP
emaj-219	60	24	customer	customer	NOUN
emaj-219	60	25	,	,	PUNCT
emaj-219	60	26	and	and	CCONJ
emaj-219	60	27	the	the	DET
emaj-219	60	28	number	number	NOUN
emaj-219	60	29	of	of	ADP
emaj-219	60	30	auditors	auditor	NOUN
emaj-219	60	31	and	and	CCONJ
emaj-219	60	32	the	the	DET
emaj-219	60	33	type	type	NOUN
emaj-219	60	34	of	of	ADP
emaj-219	60	35	kams	kams	PROPN
emaj-219	60	36	are	be	AUX
emaj-219	60	37	determined	determine	VERB
emaj-219	60	38	according	accord	VERB
emaj-219	60	39	to	to	ADP
emaj-219	60	40	the	the	DET
emaj-219	60	41	characteristics	characteristic	NOUN
emaj-219	60	42	of	of	ADP
emaj-219	60	43	the	the	DET
emaj-219	60	44	customer	customer	NOUN
emaj-219	60	45	while	while	SCONJ
emaj-219	60	46	establishing	establish	VERB
emaj-219	60	47	the	the	DET
emaj-219	60	48	hypotheses	hypothesis	NOUN
emaj-219	60	49	.	.	PUNCT
emaj-219	61	1	in	in	ADP
emaj-219	61	2	the	the	DET
emaj-219	61	3	results	result	NOUN
emaj-219	61	4	,	,	PUNCT
emaj-219	61	5	it	it	PRON
emaj-219	61	6	was	be	AUX
emaj-219	61	7	determined	determine	VERB
emaj-219	61	8	that	that	SCONJ
emaj-219	61	9	the	the	DET
emaj-219	61	10	characteristics	characteristic	NOUN
emaj-219	61	11	of	of	ADP
emaj-219	61	12	auditor	auditor	NOUN
emaj-219	61	13	and	and	CCONJ
emaj-219	61	14	the	the	DET
emaj-219	61	15	client	client	NOUN
emaj-219	61	16	are	be	AUX
emaj-219	61	17	explanatory	explanatory	ADJ
emaj-219	61	18	in	in	ADP
emaj-219	61	19	the	the	DET
emaj-219	61	20	number	number	NOUN
emaj-219	61	21	and	and	CCONJ
emaj-219	61	22	type	type	NOUN
emaj-219	61	23	of	of	ADP
emaj-219	61	24	kams	kams	PROPN
emaj-219	61	25	.	.	PUNCT
emaj-219	62	1	pinto	pinto	NOUN
emaj-219	62	2	&	&	CCONJ
emaj-219	62	3	morais	morais	PROPN
emaj-219	62	4	,	,	PUNCT
emaj-219	62	5	in	in	ADP
emaj-219	62	6	their	their	PRON
emaj-219	62	7	study	study	NOUN
emaj-219	62	8	in	in	ADP
emaj-219	62	9	2019	2019	NUM
emaj-219	62	10	wanted	want	VERB
emaj-219	62	11	to	to	PART
emaj-219	62	12	generalize	generalize	VERB
emaj-219	62	13	for	for	ADP
emaj-219	62	14	european	european	ADJ
emaj-219	62	15	countries	country	NOUN
emaj-219	62	16	by	by	ADP
emaj-219	62	17	determining	determine	VERB
emaj-219	62	18	the	the	DET
emaj-219	62	19	factors	factor	NOUN
emaj-219	62	20	affecting	affect	VERB
emaj-219	62	21	the	the	DET
emaj-219	62	22	number	number	NOUN
emaj-219	62	23	of	of	ADP
emaj-219	62	24	kam	kam	PROPN
emaj-219	62	25	.	.	PUNCT
emaj-219	63	1	for	for	ADP
emaj-219	63	2	this	this	DET
emaj-219	63	3	purpose	purpose	NOUN
emaj-219	63	4	,	,	PUNCT
emaj-219	63	5	they	they	PRON
emaj-219	63	6	obtained	obtain	VERB
emaj-219	63	7	the	the	DET
emaj-219	63	8	aex25	aex25	NOUN
emaj-219	63	9	(	(	PUNCT
emaj-219	63	10	netherlands	netherlands	PROPN
emaj-219	63	11	)	)	PUNCT
emaj-219	63	12	,	,	PUNCT
emaj-219	63	13	ftse-100	ftse-100	PROPN
emaj-219	63	14	(	(	PUNCT
emaj-219	63	15	united	united	ADJ
emaj-219	63	16	kingdom	kingdom	PROPN
emaj-219	63	17	)	)	PUNCT
emaj-219	63	18	and	and	CCONJ
emaj-219	63	19	cac40	cac40	PROPN
emaj-219	63	20	(	(	PUNCT
emaj-219	63	21	france	france	NOUN
emaj-219	63	22	)	)	PUNCT
emaj-219	63	23	indexes	index	NOUN
emaj-219	63	24	in	in	ADP
emaj-219	63	25	2016	2016	NUM
emaj-219	63	26	.	.	PUNCT
emaj-219	64	1	it	it	PRON
emaj-219	64	2	has	have	AUX
emaj-219	64	3	been	be	AUX
emaj-219	64	4	determined	determine	VERB
emaj-219	64	5	that	that	SCONJ
emaj-219	64	6	a	a	DET
emaj-219	64	7	positive	positive	ADJ
emaj-219	64	8	relationship	relationship	NOUN
emaj-219	64	9	between	between	ADP
emaj-219	64	10	the	the	DET
emaj-219	64	11	number	number	NOUN
emaj-219	64	12	of	of	ADP
emaj-219	64	13	kam	kam	PROPN
emaj-219	64	14	and	and	CCONJ
emaj-219	64	15	the	the	DET
emaj-219	64	16	audit	audit	NOUN
emaj-219	64	17	fee	fee	NOUN
emaj-219	64	18	of	of	ADP
emaj-219	64	19	the	the	DET
emaj-219	64	20	studies	study	NOUN
emaj-219	64	21	,	,	PUNCT
emaj-219	64	22	a	a	DET
emaj-219	64	23	negative	negative	ADJ
emaj-219	64	24	relationship	relationship	NOUN
emaj-219	64	25	between	between	ADP
emaj-219	64	26	the	the	DET
emaj-219	64	27	number	number	NOUN
emaj-219	64	28	of	of	ADP
emaj-219	64	29	kam	kam	PROPN
emaj-219	64	30	and	and	CCONJ
emaj-219	64	31	the	the	DET
emaj-219	64	32	banks	bank	NOUN
emaj-219	64	33	,	,	PUNCT
emaj-219	64	34	and	and	CCONJ
emaj-219	64	35	the	the	DET
emaj-219	64	36	more	more	ADV
emaj-219	64	37	kam	kam	ADJ
emaj-219	64	38	numbers	number	NOUN
emaj-219	64	39	lead	lead	VERB
emaj-219	64	40	to	to	ADP
emaj-219	64	41	a	a	DET
emaj-219	64	42	more	more	ADV
emaj-219	64	43	complex	complex	ADJ
emaj-219	64	44	and	and	CCONJ
emaj-219	64	45	sharper	sharp	ADJ
emaj-219	64	46	accounting	accounting	NOUN
emaj-219	64	47	standard	standard	NOUN
emaj-219	64	48	.	.	PUNCT
emaj-219	65	1	ferreira	ferreira	PROPN
emaj-219	65	2	and	and	CCONJ
emaj-219	65	3	morais	morais	PROPN
emaj-219	65	4	(	(	PUNCT
emaj-219	65	5	2019	2019	NUM
emaj-219	65	6	)	)	PUNCT
emaj-219	65	7	applied	apply	VERB
emaj-219	65	8	the	the	DET
emaj-219	65	9	ols	ol	NOUN
emaj-219	65	10	analysis	analysis	NOUN
emaj-219	65	11	using	use	VERB
emaj-219	65	12	2016	2016	NUM
emaj-219	65	13	audit	audit	NOUN
emaj-219	65	14	reports	report	NOUN
emaj-219	65	15	and	and	CCONJ
emaj-219	65	16	consolidated	consolidated	ADJ
emaj-219	65	17	financial	financial	ADJ
emaj-219	65	18	statements	statement	NOUN
emaj-219	65	19	for	for	ADP
emaj-219	65	20	447	447	NUM
emaj-219	65	21	brazilian	brazilian	ADJ
emaj-219	65	22	companies	company	NOUN
emaj-219	65	23	participating	participate	VERB
emaj-219	65	24	in	in	ADP
emaj-219	65	25	bm	bm	PROPN
emaj-219	65	26	&	&	CCONJ
emaj-219	65	27	fbovespa	fbovespa	PROPN
emaj-219	65	28	in	in	ADP
emaj-219	65	29	their	their	PRON
emaj-219	65	30	study	study	NOUN
emaj-219	65	31	.	.	PUNCT
emaj-219	66	1	in	in	ADP
emaj-219	66	2	their	their	PRON
emaj-219	66	3	study	study	NOUN
emaj-219	66	4	investigating	investigate	VERB
emaj-219	66	5	whether	whether	SCONJ
emaj-219	66	6	the	the	DET
emaj-219	66	7	characteristics	characteristic	NOUN
emaj-219	66	8	of	of	ADP
emaj-219	66	9	the	the	DET
emaj-219	66	10	companies	company	NOUN
emaj-219	66	11	audited	audit	VERB
emaj-219	66	12	affect	affect	VERB
emaj-219	66	13	the	the	DET
emaj-219	66	14	volume	volume	NOUN
emaj-219	66	15	of	of	ADP
emaj-219	66	16	kams	kams	PROPN
emaj-219	66	17	,	,	PUNCT
emaj-219	66	18	they	they	PRON
emaj-219	66	19	determined	determine	VERB
emaj-219	66	20	that	that	SCONJ
emaj-219	66	21	there	there	PRON
emaj-219	66	22	is	be	VERB
emaj-219	66	23	a	a	DET
emaj-219	66	24	positive	positive	ADJ
emaj-219	66	25	relationship	relationship	NOUN
emaj-219	66	26	between	between	ADP
emaj-219	66	27	these	these	DET
emaj-219	66	28	factors	factor	NOUN
emaj-219	66	29	.	.	PUNCT
emaj-219	67	1	in	in	ADP
emaj-219	67	2	addition	addition	NOUN
emaj-219	67	3	,	,	PUNCT
emaj-219	67	4	they	they	PRON
emaj-219	67	5	found	find	VERB
emaj-219	67	6	a	a	DET
emaj-219	67	7	negative	negative	ADJ
emaj-219	67	8	relationship	relationship	NOUN
emaj-219	67	9	between	between	ADP
emaj-219	67	10	auditor	auditor	NOUN
emaj-219	67	11	fee	fee	NOUN
emaj-219	67	12	and	and	CCONJ
emaj-219	67	13	kams	kams	PROPN
emaj-219	67	14	,	,	PUNCT
emaj-219	67	15	and	and	CCONJ
emaj-219	67	16	a	a	DET
emaj-219	67	17	positive	positive	ADJ
emaj-219	67	18	relationship	relationship	NOUN
emaj-219	67	19	between	between	ADP
emaj-219	67	20	firm	firm	ADJ
emaj-219	67	21	size	size	NOUN
emaj-219	67	22	and	and	CCONJ
emaj-219	67	23	kams	kams	PROPN
emaj-219	67	24	in	in	ADP
emaj-219	67	25	bm	bm	PROPN
emaj-219	67	26	&	&	CCONJ
emaj-219	67	27	fbovespa	fbovespa	PROPN
emaj-219	67	28	companies	company	NOUN
emaj-219	67	29	.	.	PUNCT
emaj-219	68	1	in	in	ADP
emaj-219	68	2	the	the	DET
emaj-219	68	3	view	view	NOUN
emaj-219	68	4	of	of	ADP
emaj-219	68	5	prior	prior	ADJ
emaj-219	68	6	literature	literature	NOUN
emaj-219	68	7	on	on	ADP
emaj-219	68	8	number	number	NOUN
emaj-219	68	9	of	of	ADP
emaj-219	68	10	key	key	ADJ
emaj-219	68	11	audit	audit	NOUN
emaj-219	68	12	matters	matter	NOUN
emaj-219	68	13	,	,	PUNCT
emaj-219	68	14	their	their	PRON
emaj-219	68	15	determinants	determinant	NOUN
emaj-219	68	16	and	and	CCONJ
emaj-219	68	17	relationship	relationship	NOUN
emaj-219	68	18	with	with	ADP
emaj-219	68	19	firm	firm	ADJ
emaj-219	68	20	characteristic	characteristic	NOUN
emaj-219	68	21	,	,	PUNCT
emaj-219	68	22	i.	i.	PROPN
emaj-219	68	23	e.	e.	PROPN
emaj-219	68	24	size	size	PROPN
emaj-219	68	25	,	,	PUNCT
emaj-219	68	26	industry	industry	NOUN
emaj-219	68	27	included	include	VERB
emaj-219	68	28	,	,	PUNCT
emaj-219	68	29	complexity	complexity	NOUN
emaj-219	68	30	,	,	PUNCT
emaj-219	68	31	financial	financial	ADJ
emaj-219	68	32	condition	condition	NOUN
emaj-219	68	33	and	and	CCONJ
emaj-219	68	34	auditor	auditor	NOUN
emaj-219	68	35	relationships	relationship	NOUN
emaj-219	68	36	will	will	AUX
emaj-219	68	37	be	be	AUX
emaj-219	68	38	examined	examine	VERB
emaj-219	68	39	.	.	PUNCT
emaj-219	69	1	iii	iii	X
emaj-219	69	2	.	.	PUNCT
emaj-219	69	3	empirical	empirical	ADJ
emaj-219	69	4	study	study	NOUN
emaj-219	69	5	this	this	DET
emaj-219	69	6	study	study	NOUN
emaj-219	69	7	aims	aim	VERB
emaj-219	69	8	to	to	PART
emaj-219	69	9	contribute	contribute	VERB
emaj-219	69	10	to	to	ADP
emaj-219	69	11	the	the	DET
emaj-219	69	12	current	current	ADJ
emaj-219	69	13	literature	literature	NOUN
emaj-219	69	14	by	by	ADP
emaj-219	69	15	determining	determine	VERB
emaj-219	69	16	the	the	DET
emaj-219	69	17	matters	matter	NOUN
emaj-219	69	18	which	which	PRON
emaj-219	69	19	should	should	AUX
emaj-219	69	20	be	be	AUX
emaj-219	69	21	included	include	VERB
emaj-219	69	22	as	as	ADP
emaj-219	69	23	kams	kams	PROPN
emaj-219	69	24	and	and	CCONJ
emaj-219	69	25	the	the	DET
emaj-219	69	26	factors	factor	NOUN
emaj-219	69	27	affecting	affect	VERB
emaj-219	69	28	kam	kam	ADJ
emaj-219	69	29	disclosure	disclosure	NOUN
emaj-219	69	30	.	.	PUNCT
emaj-219	70	1	the	the	DET
emaj-219	70	2	relationship	relationship	NOUN
emaj-219	70	3	between	between	ADP
emaj-219	70	4	firm	firm	ADJ
emaj-219	70	5	level	level	NOUN
emaj-219	70	6	characteristics	characteristic	NOUN
emaj-219	70	7	and	and	CCONJ
emaj-219	70	8	total	total	ADJ
emaj-219	70	9	number	number	NOUN
emaj-219	70	10	of	of	ADP
emaj-219	70	11	kams	kams	PROPN
emaj-219	70	12	disclosed	disclose	VERB
emaj-219	70	13	are	be	AUX
emaj-219	70	14	examined	examine	VERB
emaj-219	70	15	for	for	ADP
emaj-219	70	16	the	the	DET
emaj-219	70	17	turkish	turkish	ADJ
emaj-219	70	18	stock	stock	NOUN
emaj-219	70	19	market	market	NOUN
emaj-219	70	20	.	.	PUNCT
emaj-219	71	1	non	non	ADJ
emaj-219	71	2	-	-	ADJ
emaj-219	71	3	financial	financial	ADJ
emaj-219	71	4	firms	firm	NOUN
emaj-219	71	5	of	of	ADP
emaj-219	71	6	the	the	DET
emaj-219	71	7	bist	bist	ADJ
emaj-219	71	8	30	30	NUM
emaj-219	71	9	index	index	NOUN
emaj-219	71	10	are	be	AUX
emaj-219	71	11	included	include	VERB
emaj-219	71	12	in	in	ADP
emaj-219	71	13	the	the	DET
emaj-219	71	14	analyses	analysis	NOUN
emaj-219	71	15	.	.	PUNCT
emaj-219	72	1	the	the	DET
emaj-219	72	2	data	datum	NOUN
emaj-219	72	3	were	be	AUX
emaj-219	72	4	collected	collect	VERB
emaj-219	72	5	through	through	ADP
emaj-219	72	6	two	two	NUM
emaj-219	72	7	main	main	ADJ
emaj-219	72	8	sources	source	NOUN
emaj-219	72	9	.	.	PUNCT
emaj-219	73	1	the	the	DET
emaj-219	73	2	kam	kam	PROPN
emaj-219	73	3	data	datum	NOUN
emaj-219	73	4	are	be	AUX
emaj-219	73	5	obtained	obtain	VERB
emaj-219	73	6	from	from	ADP
emaj-219	73	7	publicly	publicly	ADV
emaj-219	73	8	available	available	ADJ
emaj-219	73	9	audit	audit	NOUN
emaj-219	73	10	reports	report	NOUN
emaj-219	73	11	released	release	VERB
emaj-219	73	12	by	by	ADP
emaj-219	73	13	the	the	DET
emaj-219	73	14	companies	company	NOUN
emaj-219	73	15	.	.	PUNCT
emaj-219	74	1	the	the	DET
emaj-219	74	2	financial	financial	ADJ
emaj-219	74	3	data	datum	NOUN
emaj-219	74	4	are	be	AUX
emaj-219	74	5	collected	collect	VERB
emaj-219	74	6	from	from	ADP
emaj-219	74	7	thomson	thomson	PROPN
emaj-219	74	8	reuters	reuters	PROPN
emaj-219	74	9	eikon	eikon	PROPN
emaj-219	74	10	database	database	PROPN
emaj-219	74	11	and	and	CCONJ
emaj-219	74	12	from	from	ADP
emaj-219	74	13	the	the	DET
emaj-219	74	14	audited	audit	VERB
emaj-219	74	15	financial	financial	ADJ
emaj-219	74	16	statements	statement	NOUN
emaj-219	74	17	provided	provide	VERB
emaj-219	74	18	on	on	ADP
emaj-219	74	19	each	each	DET
emaj-219	74	20	company	company	NOUN
emaj-219	74	21	's	's	PART
emaj-219	74	22	website	website	NOUN
emaj-219	74	23	.	.	PUNCT
emaj-219	75	1	the	the	DET
emaj-219	75	2	study	study	NOUN
emaj-219	75	3	sample	sample	NOUN
emaj-219	75	4	consists	consist	VERB
emaj-219	75	5	of	of	ADP
emaj-219	75	6	turkish	turkish	ADJ
emaj-219	75	7	companies	company	NOUN
emaj-219	75	8	listed	list	VERB
emaj-219	75	9	in	in	ADP
emaj-219	75	10	bist30	bist30	ADJ
emaj-219	75	11	index	index	NOUN
emaj-219	75	12	between	between	ADP
emaj-219	75	13	2017	2017	NUM
emaj-219	75	14	,	,	PUNCT
emaj-219	75	15	the	the	DET
emaj-219	75	16	year	year	NOUN
emaj-219	75	17	in	in	ADP
emaj-219	75	18	which	which	PRON
emaj-219	75	19	communication	communication	NOUN
emaj-219	75	20	of	of	ADP
emaj-219	75	21	kams	kams	PROPN
emaj-219	75	22	was	be	AUX
emaj-219	75	23	first	first	ADV
emaj-219	75	24	introduced	introduce	VERB
emaj-219	75	25	in	in	ADP
emaj-219	75	26	the	the	DET
emaj-219	75	27	audit	audit	NOUN
emaj-219	75	28	reports	report	NOUN
emaj-219	75	29	,	,	PUNCT
emaj-219	75	30	and	and	CCONJ
emaj-219	75	31	2019	2019	NUM
emaj-219	75	32	.	.	PUNCT
emaj-219	76	1	the	the	DET
emaj-219	76	2	initial	initial	ADJ
emaj-219	76	3	sample	sample	NOUN
emaj-219	76	4	started	start	VERB
emaj-219	76	5	with	with	ADP
emaj-219	76	6	30	30	NUM
emaj-219	76	7	companies	company	NOUN
emaj-219	76	8	.	.	PUNCT
emaj-219	77	1	due	due	ADP
emaj-219	77	2	to	to	ADP
emaj-219	77	3	their	their	PRON
emaj-219	77	4	distinctive	distinctive	ADJ
emaj-219	77	5	operating	operating	NOUN
emaj-219	77	6	and	and	CCONJ
emaj-219	77	7	regulatory	regulatory	ADJ
emaj-219	77	8	nature	nature	NOUN
emaj-219	77	9	,	,	PUNCT
emaj-219	77	10	6	6	NUM
emaj-219	77	11	companies	company	NOUN
emaj-219	77	12	operating	operate	VERB
emaj-219	77	13	in	in	ADP
emaj-219	77	14	the	the	DET
emaj-219	77	15	financial	financial	ADJ
emaj-219	77	16	sector	sector	NOUN
emaj-219	77	17	are	be	AUX
emaj-219	77	18	excluded	exclude	VERB
emaj-219	77	19	.	.	PUNCT
emaj-219	78	1	furthermore	furthermore	ADV
emaj-219	78	2	,	,	PUNCT
emaj-219	78	3	companies	company	NOUN
emaj-219	78	4	that	that	PRON
emaj-219	78	5	are	be	AUX
emaj-219	78	6	not	not	PART
emaj-219	78	7	listed	list	VERB
emaj-219	78	8	in	in	ADP
emaj-219	78	9	all	all	DET
emaj-219	78	10	observation	observation	NOUN
emaj-219	78	11	years	year	NOUN
emaj-219	78	12	are	be	AUX
emaj-219	78	13	not	not	PART
emaj-219	78	14	included	include	VERB
emaj-219	78	15	in	in	ADP
emaj-219	78	16	the	the	DET
emaj-219	78	17	analysis	analysis	NOUN
emaj-219	78	18	.	.	PUNCT
emaj-219	79	1	therefore	therefore	ADV
emaj-219	79	2	,	,	PUNCT
emaj-219	79	3	the	the	DET
emaj-219	79	4	final	final	ADJ
emaj-219	79	5	sample	sample	NOUN
emaj-219	79	6	consists	consist	VERB
emaj-219	79	7	of	of	ADP
emaj-219	79	8	only	only	ADV
emaj-219	79	9	18	18	NUM
emaj-219	79	10	companies	company	NOUN
emaj-219	79	11	.	.	PUNCT
emaj-219	80	1	the	the	DET
emaj-219	80	2	list	list	NOUN
emaj-219	80	3	of	of	ADP
emaj-219	80	4	these	these	DET
emaj-219	80	5	companies	company	NOUN
emaj-219	80	6	is	be	AUX
emaj-219	80	7	provided	provide	VERB
emaj-219	80	8	in	in	ADP
emaj-219	80	9	table	table	NOUN
emaj-219	80	10	1	1	NUM
emaj-219	80	11	.	.	PUNCT
emaj-219	80	12	table	table	NOUN
emaj-219	80	13	1	1	NUM
emaj-219	80	14	:	:	PUNCT
emaj-219	80	15	list	list	NOUN
emaj-219	80	16	of	of	ADP
emaj-219	80	17	companies	company	NOUN
emaj-219	80	18	arcelik	arcelik	VERB
emaj-219	80	19	koza	koza	PROPN
emaj-219	80	20	madencilik	madencilik	PROPN
emaj-219	80	21	turkcell	turkcell	PROPN
emaj-219	80	22	aselsan	aselsan	PROPN
emaj-219	80	23	kardemir	kardemir	PROPN
emaj-219	81	1	(	(	PUNCT
emaj-219	81	2	d	d	X
emaj-219	81	3	)	)	PUNCT
emaj-219	81	4	turk	turk	PROPN
emaj-219	81	5	hava	hava	PROPN
emaj-219	81	6	yolları	yolları	PROPN
emaj-219	81	7	bim	bim	PROPN
emaj-219	81	8	mağazalar	mağazalar	PROPN
emaj-219	81	9	petkim	petkim	PROPN
emaj-219	81	10	tekfen	tekfen	VERB
emaj-219	81	11	holding	hold	VERB
emaj-219	81	12	doğan	doğan	ADJ
emaj-219	81	13	holding	hold	VERB
emaj-219	81	14	pegasus	pegasus	PROPN
emaj-219	81	15	tofas	tofas	PROPN
emaj-219	81	16	oto	oto	PROPN
emaj-219	81	17	.	.	PUNCT
emaj-219	82	1	fab	fab	PROPN
emaj-219	82	2	.	.	PUNCT
emaj-219	83	1	ereğli	ereğli	PROPN
emaj-219	83	2	demir	demir	PROPN
emaj-219	83	3	çelik	çelik	PROPN
emaj-219	83	4	sişe	sişe	PROPN
emaj-219	83	5	cam	cam	PROPN
emaj-219	83	6	turk	turk	PROPN
emaj-219	83	7	telekom	telekom	PROPN
emaj-219	83	8	koza	koza	PROPN
emaj-219	83	9	altın	altın	PROPN
emaj-219	83	10	tav	tav	PROPN
emaj-219	83	11	havalimanları	havalimanları	PROPN
emaj-219	83	12	tupraş	tupraş	PROPN
emaj-219	83	13	source	source	NOUN
emaj-219	83	14	:	:	PUNCT
emaj-219	83	15	authors	author	NOUN
emaj-219	83	16	’	'	PUNCT
emaj-219	83	17	own	own	ADJ
emaj-219	83	18	compilation	compilation	NOUN
emaj-219	83	19	table	table	NOUN
emaj-219	83	20	2	2	NUM
emaj-219	83	21	provides	provide	VERB
emaj-219	83	22	the	the	DET
emaj-219	83	23	definitions	definition	NOUN
emaj-219	83	24	and	and	CCONJ
emaj-219	83	25	measurement	measurement	NOUN
emaj-219	83	26	of	of	ADP
emaj-219	83	27	the	the	DET
emaj-219	83	28	variables	variable	NOUN
emaj-219	83	29	used	use	VERB
emaj-219	83	30	in	in	ADP
emaj-219	83	31	this	this	DET
emaj-219	83	32	study	study	NOUN
emaj-219	83	33	.	.	PUNCT
emaj-219	84	1	volume	volume	NOUN
emaj-219	84	2	11	11	NUM
emaj-219	84	3	no	no	DET
emaj-219	84	4	1	1	NUM
emaj-219	84	5	(	(	PUNCT
emaj-219	84	6	2021	2021	NUM
emaj-219	84	7	)	)	PUNCT
emaj-219	84	8	|	|	ADV
emaj-219	84	9	issn	issn	VERB
emaj-219	84	10	2158	2158	NUM
emaj-219	84	11	-	-	SYM
emaj-219	84	12	8708	8708	NUM
emaj-219	84	13	(	(	PUNCT
emaj-219	84	14	online	online	NOUN
emaj-219	84	15	)	)	PUNCT
emaj-219	84	16	|	|	ADV
emaj-219	84	17	doi	doi	X
emaj-219	84	18	10.5195	10.5195	NUM
emaj-219	84	19	/	/	SYM
emaj-219	84	20	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	85	1	|	|	ADV
emaj-219	85	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-219	85	3	elif	elif	PROPN
emaj-219	85	4	güneren	güneren	PROPN
emaj-219	85	5	genç	genç	PROPN
emaj-219	85	6	,	,	PUNCT
emaj-219	85	7	başak	başak	NOUN
emaj-219	85	8	erdem	erdem	NOUN
emaj-219	85	9	emerging	emerge	VERB
emaj-219	85	10	markets	market	NOUN
emaj-219	85	11	journal	journal	NOUN
emaj-219	85	12	|	|	ADV
emaj-219	85	13	p	p	NOUN
emaj-219	85	14	a	a	DET
emaj-219	85	15	g	g	NOUN
emaj-219	85	16	e	e	NOUN
emaj-219	85	17	|63	|63	NOUN
emaj-219	85	18	table	table	NOUN
emaj-219	85	19	2	2	NUM
emaj-219	85	20	:	:	PUNCT
emaj-219	85	21	variable	variable	ADJ
emaj-219	85	22	definitions	definition	NOUN
emaj-219	85	23	source	source	NOUN
emaj-219	85	24	:	:	PUNCT
emaj-219	85	25	authors	author	NOUN
emaj-219	85	26	’	'	PUNCT
emaj-219	85	27	own	own	ADJ
emaj-219	85	28	compilation	compilation	NOUN
emaj-219	85	29	the	the	DET
emaj-219	85	30	dependent	dependent	ADJ
emaj-219	85	31	variable	variable	NOUN
emaj-219	85	32	kam	kam	PROPN
emaj-219	85	33	is	be	AUX
emaj-219	85	34	the	the	DET
emaj-219	85	35	total	total	ADJ
emaj-219	85	36	number	number	NOUN
emaj-219	85	37	of	of	ADP
emaj-219	85	38	matters	matter	NOUN
emaj-219	85	39	mentioned	mention	VERB
emaj-219	85	40	in	in	ADP
emaj-219	85	41	the	the	DET
emaj-219	85	42	kam	kam	PROPN
emaj-219	85	43	section	section	NOUN
emaj-219	85	44	of	of	ADP
emaj-219	85	45	the	the	DET
emaj-219	85	46	audit	audit	NOUN
emaj-219	85	47	report	report	NOUN
emaj-219	85	48	.	.	PUNCT
emaj-219	86	1	to	to	PART
emaj-219	86	2	investigate	investigate	VERB
emaj-219	86	3	the	the	DET
emaj-219	86	4	influence	influence	NOUN
emaj-219	86	5	of	of	ADP
emaj-219	86	6	firm	firm	ADJ
emaj-219	86	7	characteristics	characteristic	NOUN
emaj-219	86	8	on	on	ADP
emaj-219	86	9	kam	kam	PROPN
emaj-219	86	10	number	number	NOUN
emaj-219	86	11	;	;	PUNCT
emaj-219	86	12	auditor	auditor	NOUN
emaj-219	86	13	,	,	PUNCT
emaj-219	86	14	industry	industry	NOUN
emaj-219	86	15	,	,	PUNCT
emaj-219	86	16	revenues	revenue	NOUN
emaj-219	86	17	,	,	PUNCT
emaj-219	86	18	size	size	NOUN
emaj-219	86	19	,	,	PUNCT
emaj-219	86	20	roaa	roaa	NOUN
emaj-219	86	21	,	,	PUNCT
emaj-219	86	22	leverage	leverage	NOUN
emaj-219	86	23	,	,	PUNCT
emaj-219	86	24	current	current	ADJ
emaj-219	86	25	ratio	ratio	NOUN
emaj-219	86	26	,	,	PUNCT
emaj-219	86	27	loss	loss	NOUN
emaj-219	86	28	,	,	PUNCT
emaj-219	86	29	inventories	inventory	NOUN
emaj-219	86	30	,	,	PUNCT
emaj-219	86	31	ppe	ppe	NOUN
emaj-219	86	32	and	and	CCONJ
emaj-219	86	33	switch	switch	NOUN
emaj-219	86	34	are	be	AUX
emaj-219	86	35	used	use	VERB
emaj-219	86	36	as	as	ADP
emaj-219	86	37	independent	independent	ADJ
emaj-219	86	38	variables	variable	NOUN
emaj-219	86	39	.	.	PUNCT
emaj-219	87	1	in	in	ADP
emaj-219	87	2	order	order	NOUN
emaj-219	87	3	to	to	PART
emaj-219	87	4	avoid	avoid	VERB
emaj-219	87	5	problems	problem	NOUN
emaj-219	87	6	of	of	ADP
emaj-219	87	7	scale	scale	NOUN
emaj-219	87	8	;	;	PUNCT
emaj-219	87	9	revenues	revenue	NOUN
emaj-219	87	10	,	,	PUNCT
emaj-219	87	11	size	size	NOUN
emaj-219	87	12	,	,	PUNCT
emaj-219	87	13	inventories	inventory	NOUN
emaj-219	87	14	and	and	CCONJ
emaj-219	87	15	ppe	ppe	PROPN
emaj-219	87	16	variables	variable	NOUN
emaj-219	87	17	are	be	AUX
emaj-219	87	18	measured	measure	VERB
emaj-219	87	19	as	as	ADP
emaj-219	87	20	the	the	DET
emaj-219	87	21	natural	natural	ADJ
emaj-219	87	22	logarithm	logarithm	NOUN
emaj-219	87	23	of	of	ADP
emaj-219	87	24	the	the	DET
emaj-219	87	25	corresponding	corresponding	ADJ
emaj-219	87	26	financial	financial	ADJ
emaj-219	87	27	statement	statement	NOUN
emaj-219	87	28	caption	caption	NOUN
emaj-219	87	29	.	.	PUNCT
emaj-219	88	1	the	the	DET
emaj-219	88	2	classification	classification	NOUN
emaj-219	88	3	of	of	ADP
emaj-219	88	4	the	the	DET
emaj-219	88	5	companies	company	NOUN
emaj-219	88	6	by	by	ADP
emaj-219	88	7	industry	industry	NOUN
emaj-219	88	8	and	and	CCONJ
emaj-219	88	9	kam	kam	PROPN
emaj-219	88	10	disclosure	disclosure	NOUN
emaj-219	88	11	numbers	number	NOUN
emaj-219	88	12	are	be	AUX
emaj-219	88	13	presented	present	VERB
emaj-219	88	14	in	in	ADP
emaj-219	88	15	table	table	NOUN
emaj-219	88	16	3	3	NUM
emaj-219	88	17	.	.	PUNCT
emaj-219	89	1	thomson	thomson	PROPN
emaj-219	89	2	reuters	reuters	PROPN
emaj-219	89	3	`	`	PART
emaj-219	89	4	industry	industry	NOUN
emaj-219	89	5	classification	classification	NOUN
emaj-219	89	6	methodology	methodology	NOUN
emaj-219	89	7	is	be	AUX
emaj-219	89	8	used	use	VERB
emaj-219	89	9	.	.	PUNCT
emaj-219	90	1	table	table	NOUN
emaj-219	90	2	3	3	NUM
emaj-219	90	3	:	:	PUNCT
emaj-219	90	4	industry	industry	NOUN
emaj-219	90	5	classification	classification	NOUN
emaj-219	90	6	of	of	ADP
emaj-219	90	7	companies	company	NOUN
emaj-219	90	8	source	source	NOUN
emaj-219	90	9	:	:	PUNCT
emaj-219	90	10	authors	author	NOUN
emaj-219	90	11	’	'	PUNCT
emaj-219	90	12	own	own	ADJ
emaj-219	90	13	compilation	compilation	NOUN
emaj-219	90	14	the	the	DET
emaj-219	90	15	most	most	ADV
emaj-219	90	16	represented	represent	VERB
emaj-219	90	17	industries	industry	NOUN
emaj-219	90	18	in	in	ADP
emaj-219	90	19	the	the	DET
emaj-219	90	20	final	final	ADJ
emaj-219	90	21	sample	sample	NOUN
emaj-219	90	22	are	be	AUX
emaj-219	90	23	metals	metal	NOUN
emaj-219	90	24	and	and	CCONJ
emaj-219	90	25	mining	mining	NOUN
emaj-219	90	26	with	with	ADP
emaj-219	90	27	4	4	NUM
emaj-219	90	28	companies	company	NOUN
emaj-219	90	29	as	as	ADV
emaj-219	90	30	well	well	ADV
emaj-219	90	31	as	as	ADP
emaj-219	90	32	passenger	passenger	NOUN
emaj-219	90	33	transportation	transportation	NOUN
emaj-219	90	34	services	service	NOUN
emaj-219	90	35	and	and	CCONJ
emaj-219	90	36	transport	transport	NOUN
emaj-219	90	37	infrastructure	infrastructure	NOUN
emaj-219	90	38	industry	industry	NOUN
emaj-219	90	39	with	with	ADP
emaj-219	90	40	3	3	NUM
emaj-219	90	41	companies	company	NOUN
emaj-219	90	42	.	.	PUNCT
emaj-219	91	1	when	when	SCONJ
emaj-219	91	2	the	the	DET
emaj-219	91	3	mean	mean	ADJ
emaj-219	91	4	number	number	NOUN
emaj-219	91	5	of	of	ADP
emaj-219	91	6	kam	kam	PROPN
emaj-219	91	7	disclosures	disclosure	NOUN
emaj-219	91	8	are	be	AUX
emaj-219	91	9	examined	examine	VERB
emaj-219	91	10	,	,	PUNCT
emaj-219	91	11	chemicals	chemical	NOUN
emaj-219	91	12	industry	industry	NOUN
emaj-219	91	13	shows	show	VERB
emaj-219	91	14	the	the	DET
emaj-219	91	15	lowest	low	ADJ
emaj-219	91	16	mean	mean	NOUN
emaj-219	91	17	kam	kam	PROPN
emaj-219	91	18	disclosure	disclosure	NOUN
emaj-219	91	19	value	value	NOUN
emaj-219	91	20	of	of	ADP
emaj-219	91	21	1	1	NUM
emaj-219	91	22	and	and	CCONJ
emaj-219	91	23	telecommunication	telecommunication	NOUN
emaj-219	91	24	services	service	NOUN
emaj-219	91	25	presents	present	VERB
emaj-219	91	26	the	the	DET
emaj-219	91	27	highest	high	ADJ
emaj-219	91	28	mean	mean	ADJ
emaj-219	91	29	kam	kam	PROPN
emaj-219	91	30	disclosures	disclosure	NOUN
emaj-219	91	31	with	with	ADP
emaj-219	91	32	a	a	DET
emaj-219	91	33	value	value	NOUN
emaj-219	91	34	of	of	ADP
emaj-219	91	35	4,83	4,83	NUM
emaj-219	91	36	.	.	PUNCT
emaj-219	92	1	table	table	NOUN
emaj-219	92	2	3	3	NUM
emaj-219	92	3	shows	show	VERB
emaj-219	92	4	statistical	statistical	ADJ
emaj-219	92	5	description	description	NOUN
emaj-219	92	6	of	of	ADP
emaj-219	92	7	each	each	DET
emaj-219	92	8	variable	variable	NOUN
emaj-219	92	9	including	include	VERB
emaj-219	92	10	mean	mean	ADJ
emaj-219	92	11	,	,	PUNCT
emaj-219	92	12	median	median	ADJ
emaj-219	92	13	,	,	PUNCT
emaj-219	92	14	minimum	minimum	ADJ
emaj-219	92	15	,	,	PUNCT
emaj-219	92	16	maximum	maximum	ADJ
emaj-219	92	17	and	and	CCONJ
emaj-219	92	18	standard	standard	ADJ
emaj-219	92	19	deviation	deviation	NOUN
emaj-219	92	20	.	.	PUNCT
emaj-219	93	1	since	since	SCONJ
emaj-219	93	2	auditor	auditor	NOUN
emaj-219	93	3	(	(	PUNCT
emaj-219	93	4	aud	aud	INTJ
emaj-219	93	5	)	)	PUNCT
emaj-219	93	6	is	be	AUX
emaj-219	93	7	a	a	DET
emaj-219	93	8	categorical	categorical	ADJ
emaj-219	93	9	variable	variable	NOUN
emaj-219	93	10	and	and	CCONJ
emaj-219	93	11	switch	switch	NOUN
emaj-219	93	12	(	(	PUNCT
emaj-219	93	13	swi	swi	NOUN
emaj-219	93	14	)	)	PUNCT
emaj-219	93	15	and	and	CCONJ
emaj-219	93	16	industry	industry	NOUN
emaj-219	93	17	(	(	PUNCT
emaj-219	93	18	ind	ind	NOUN
emaj-219	93	19	)	)	PUNCT
emaj-219	93	20	are	be	AUX
emaj-219	93	21	dummy	dummy	ADJ
emaj-219	93	22	variables	variable	NOUN
emaj-219	93	23	,	,	PUNCT
emaj-219	93	24	they	they	PRON
emaj-219	93	25	are	be	AUX
emaj-219	93	26	not	not	PART
emaj-219	93	27	included	include	VERB
emaj-219	93	28	in	in	ADP
emaj-219	93	29	table	table	NOUN
emaj-219	93	30	4	4	NUM
emaj-219	93	31	.	.	PUNCT
emaj-219	93	32	table	table	NOUN
emaj-219	93	33	4	4	NUM
emaj-219	93	34	:	:	PUNCT
emaj-219	93	35	descriptive	descriptive	ADJ
emaj-219	93	36	statistics	statistic	NOUN
emaj-219	93	37	source	source	NOUN
emaj-219	93	38	:	:	PUNCT
emaj-219	93	39	authors	author	NOUN
emaj-219	93	40	’	'	PUNCT
emaj-219	93	41	own	own	ADJ
emaj-219	93	42	compilation	compilation	NOUN
emaj-219	93	43	table	table	NOUN
emaj-219	93	44	4	4	NUM
emaj-219	93	45	shows	show	VERB
emaj-219	93	46	that	that	SCONJ
emaj-219	93	47	,	,	PUNCT
emaj-219	93	48	the	the	DET
emaj-219	93	49	mean	mean	ADJ
emaj-219	93	50	kam	kam	PROPN
emaj-219	93	51	disclosure	disclosure	NOUN
emaj-219	93	52	number	number	NOUN
emaj-219	93	53	for	for	ADP
emaj-219	93	54	2017	2017	NUM
emaj-219	93	55	is	be	AUX
emaj-219	93	56	3,05	3,05	NUM
emaj-219	93	57	and	and	CCONJ
emaj-219	93	58	decreases	decrease	VERB
emaj-219	93	59	to	to	ADP
emaj-219	93	60	2,722	2,722	NUM
emaj-219	93	61	in	in	ADP
emaj-219	93	62	2018	2018	NUM
emaj-219	93	63	and	and	CCONJ
emaj-219	93	64	2,388	2,388	NUM
emaj-219	93	65	in	in	ADP
emaj-219	93	66	2019	2019	NUM
emaj-219	93	67	.	.	PUNCT
emaj-219	94	1	the	the	DET
emaj-219	94	2	mean	mean	ADJ
emaj-219	94	3	kam	kam	PROPN
emaj-219	94	4	disclosure	disclosure	NOUN
emaj-219	94	5	is	be	AUX
emaj-219	94	6	decreasing	decrease	VERB
emaj-219	94	7	throughout	throughout	ADP
emaj-219	94	8	the	the	DET
emaj-219	94	9	years	year	NOUN
emaj-219	94	10	.	.	PUNCT
emaj-219	95	1	the	the	DET
emaj-219	95	2	highest	high	ADJ
emaj-219	95	3	number	number	NOUN
emaj-219	95	4	of	of	ADP
emaj-219	95	5	mean	mean	PROPN
emaj-219	95	6	kam	kam	PROPN
emaj-219	95	7	disclosure	disclosure	NOUN
emaj-219	95	8	is	be	AUX
emaj-219	95	9	observed	observe	VERB
emaj-219	95	10	in	in	ADP
emaj-219	95	11	2017	2017	NUM
emaj-219	95	12	,	,	PUNCT
emaj-219	95	13	which	which	PRON
emaj-219	95	14	is	be	AUX
emaj-219	95	15	the	the	DET
emaj-219	95	16	beginning	beginning	ADJ
emaj-219	95	17	year	year	NOUN
emaj-219	95	18	for	for	ADP
emaj-219	95	19	kam	kam	PROPN
emaj-219	95	20	disclosure	disclosure	NOUN
emaj-219	95	21	regulation	regulation	NOUN
emaj-219	95	22	.	.	PUNCT
emaj-219	96	1	the	the	DET
emaj-219	96	2	standard	standard	ADJ
emaj-219	96	3	deviation	deviation	NOUN
emaj-219	96	4	of	of	ADP
emaj-219	96	5	kam	kam	PROPN
emaj-219	96	6	is	be	AUX
emaj-219	96	7	1,210	1,210	NUM
emaj-219	96	8	,	,	PUNCT
emaj-219	96	9	1,274	1,274	NUM
emaj-219	96	10	and	and	CCONJ
emaj-219	96	11	1,036	1,036	NUM
emaj-219	96	12	respectively	respectively	ADV
emaj-219	96	13	,	,	PUNCT
emaj-219	96	14	implying	imply	VERB
emaj-219	96	15	a	a	DET
emaj-219	96	16	decreasing	decrease	VERB
emaj-219	96	17	variation	variation	NOUN
emaj-219	96	18	existing	exist	VERB
emaj-219	96	19	across	across	ADP
emaj-219	96	20	firms	firm	NOUN
emaj-219	96	21	through	through	ADP
emaj-219	96	22	the	the	DET
emaj-219	96	23	recent	recent	ADJ
emaj-219	96	24	years	year	NOUN
emaj-219	96	25	.	.	PUNCT
emaj-219	97	1	the	the	DET
emaj-219	97	2	distribution	distribution	NOUN
emaj-219	97	3	ranges	range	VERB
emaj-219	97	4	from	from	ADP
emaj-219	97	5	1	1	NUM
emaj-219	97	6	to	to	ADP
emaj-219	97	7	6	6	NUM
emaj-219	97	8	for	for	ADP
emaj-219	97	9	2017	2017	NUM
emaj-219	97	10	and	and	CCONJ
emaj-219	97	11	2018	2018	NUM
emaj-219	97	12	,	,	PUNCT
emaj-219	97	13	and	and	CCONJ
emaj-219	97	14	1	1	NUM
emaj-219	97	15	to	to	PART
emaj-219	97	16	5	5	NUM
emaj-219	97	17	for	for	ADP
emaj-219	97	18	2019	2019	NUM
emaj-219	97	19	.	.	PUNCT
emaj-219	98	1	with	with	ADP
emaj-219	98	2	regard	regard	NOUN
emaj-219	98	3	to	to	ADP
emaj-219	98	4	the	the	DET
emaj-219	98	5	financial	financial	ADJ
emaj-219	98	6	variables	variable	NOUN
emaj-219	98	7	,	,	PUNCT
emaj-219	98	8	the	the	DET
emaj-219	98	9	firms	firm	NOUN
emaj-219	98	10	in	in	ADP
emaj-219	98	11	the	the	DET
emaj-219	98	12	sample	sample	NOUN
emaj-219	98	13	have	have	VERB
emaj-219	98	14	an	an	DET
emaj-219	98	15	average	average	ADJ
emaj-219	98	16	roaa	roaa	NOUN
emaj-219	98	17	of	of	ADP
emaj-219	98	18	0,092	0,092	NUM
emaj-219	98	19	for	for	ADP
emaj-219	98	20	2017	2017	NUM
emaj-219	98	21	,	,	PUNCT
emaj-219	98	22	0,124	0,124	NUM
emaj-219	98	23	for	for	ADP
emaj-219	98	24	2018	2018	NUM
emaj-219	98	25	and	and	CCONJ
emaj-219	98	26	0,933	0,933	NUM
emaj-219	98	27	for	for	ADP
emaj-219	98	28	2019	2019	NUM
emaj-219	98	29	.	.	PUNCT
emaj-219	99	1	the	the	DET
emaj-219	99	2	mean	mean	ADJ
emaj-219	99	3	lev	lev	NOUN
emaj-219	99	4	is	be	AUX
emaj-219	99	5	increasing	increase	VERB
emaj-219	99	6	slightly	slightly	ADV
emaj-219	99	7	throughout	throughout	ADP
emaj-219	99	8	the	the	DET
emaj-219	99	9	observation	observation	NOUN
emaj-219	99	10	period	period	NOUN
emaj-219	99	11	from	from	ADP
emaj-219	99	12	0,277	0,277	NUM
emaj-219	99	13	,	,	PUNCT
emaj-219	99	14	0,290	0,290	NUM
emaj-219	99	15	and	and	CCONJ
emaj-219	99	16	0,301	0,301	NUM
emaj-219	99	17	.	.	PUNCT
emaj-219	100	1	table	table	NOUN
emaj-219	100	2	5	5	NUM
emaj-219	100	3	:	:	PUNCT
emaj-219	100	4	the	the	DET
emaj-219	100	5	results	result	NOUN
emaj-219	100	6	of	of	ADP
emaj-219	100	7	regression	regression	NOUN
emaj-219	100	8	model	model	NOUN
emaj-219	100	9	source	source	NOUN
emaj-219	100	10	:	:	PUNCT
emaj-219	100	11	authors	author	NOUN
emaj-219	100	12	’	'	PUNCT
emaj-219	100	13	own	own	ADJ
emaj-219	100	14	compilation	compilation	NOUN
emaj-219	100	15	notes	note	NOUN
emaj-219	100	16	:	:	PUNCT
emaj-219	100	17	figures	figure	NOUN
emaj-219	100	18	next	next	ADV
emaj-219	100	19	to	to	ADP
emaj-219	100	20	the	the	DET
emaj-219	100	21	estimated	estimate	VERB
emaj-219	100	22	coefficients	coefficient	NOUN
emaj-219	100	23	in	in	ADP
emaj-219	100	24	parenthesis	parenthesis	NOUN
emaj-219	100	25	are	be	AUX
emaj-219	100	26	standard	standard	ADJ
emaj-219	100	27	errors	error	NOUN
emaj-219	100	28	.	.	PUNCT
emaj-219	101	1	*	*	PUNCT
emaj-219	102	1	*	*	PUNCT
emaj-219	102	2	*	*	PUNCT
emaj-219	102	3	,	,	PUNCT
emaj-219	102	4	*	*	PUNCT
emaj-219	102	5	*	*	PUNCT
emaj-219	102	6	,	,	PUNCT
emaj-219	102	7	*	*	VERB
emaj-219	102	8	indicates	indicate	VERB
emaj-219	102	9	significance	significance	NOUN
emaj-219	102	10	at	at	ADP
emaj-219	102	11	1	1	NUM
emaj-219	102	12	%	%	NOUN
emaj-219	102	13	,	,	PUNCT
emaj-219	102	14	5	5	NUM
emaj-219	102	15	%	%	NOUN
emaj-219	102	16	and	and	CCONJ
emaj-219	102	17	10	10	NUM
emaj-219	102	18	%	%	NOUN
emaj-219	102	19	statistical	statistical	ADJ
emaj-219	102	20	levels	level	NOUN
emaj-219	102	21	respectively	respectively	ADV
emaj-219	102	22	.	.	PUNCT
emaj-219	103	1	volume	volume	NOUN
emaj-219	103	2	11	11	NUM
emaj-219	103	3	no	no	DET
emaj-219	103	4	1	1	NUM
emaj-219	103	5	(	(	PUNCT
emaj-219	103	6	2021	2021	NUM
emaj-219	103	7	)	)	PUNCT
emaj-219	103	8	|	|	ADV
emaj-219	103	9	issn	issn	VERB
emaj-219	103	10	2158	2158	NUM
emaj-219	103	11	-	-	SYM
emaj-219	103	12	8708	8708	NUM
emaj-219	103	13	(	(	PUNCT
emaj-219	103	14	online	online	NOUN
emaj-219	103	15	)	)	PUNCT
emaj-219	103	16	|	|	ADV
emaj-219	103	17	doi	doi	X
emaj-219	103	18	10.5195	10.5195	NUM
emaj-219	103	19	/	/	SYM
emaj-219	103	20	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	103	21	|	|	ADV
emaj-219	103	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-219	103	23	the	the	DET
emaj-219	103	24	analysis	analysis	NOUN
emaj-219	103	25	of	of	ADP
emaj-219	103	26	the	the	DET
emaj-219	103	27	relationship	relationship	NOUN
emaj-219	103	28	between	between	ADP
emaj-219	103	29	key	key	ADJ
emaj-219	103	30	audit	audit	NOUN
emaj-219	103	31	matters	matter	NOUN
emaj-219	103	32	(	(	PUNCT
emaj-219	103	33	kam	kam	ADJ
emaj-219	103	34	)	)	PUNCT
emaj-219	103	35	and	and	CCONJ
emaj-219	103	36	firm	firm	ADJ
emaj-219	103	37	characteristics	characteristic	NOUN
emaj-219	103	38	:	:	PUNCT
emaj-219	103	39	the	the	DET
emaj-219	103	40	case	case	NOUN
emaj-219	103	41	of	of	ADP
emaj-219	103	42	turkey	turkey	NOUN
emaj-219	103	43	page	page	NOUN
emaj-219	103	44	|64|	|64|	NOUN
emaj-219	103	45	emerging	emerge	VERB
emaj-219	103	46	markets	market	NOUN
emaj-219	103	47	journal	journal	NOUN
emaj-219	103	48	table	table	NOUN
emaj-219	103	49	5	5	NUM
emaj-219	103	50	presents	present	NOUN
emaj-219	103	51	model	model	NOUN
emaj-219	103	52	results	result	NOUN
emaj-219	103	53	for	for	ADP
emaj-219	103	54	2017	2017	NUM
emaj-219	103	55	,	,	PUNCT
emaj-219	103	56	2018	2018	NUM
emaj-219	103	57	and	and	CCONJ
emaj-219	103	58	2019	2019	NUM
emaj-219	103	59	.	.	PUNCT
emaj-219	104	1	the	the	DET
emaj-219	104	2	independent	independent	ADJ
emaj-219	104	3	variables	variable	NOUN
emaj-219	104	4	that	that	PRON
emaj-219	104	5	were	be	AUX
emaj-219	104	6	found	find	VERB
emaj-219	104	7	significant	significant	ADJ
emaj-219	104	8	are	be	AUX
emaj-219	104	9	respectively	respectively	ADV
emaj-219	104	10	:	:	PUNCT
emaj-219	104	11	lsize	lsize	NOUN
emaj-219	104	12	,	,	PUNCT
emaj-219	104	13	lint	lint	NOUN
emaj-219	104	14	,	,	PUNCT
emaj-219	104	15	lppe	lppe	PROPN
emaj-219	104	16	,	,	PUNCT
emaj-219	104	17	swi	swi	PROPN
emaj-219	104	18	,	,	PUNCT
emaj-219	104	19	ind	ind	NOUN
emaj-219	104	20	and	and	CCONJ
emaj-219	104	21	roaa	roaa	PROPN
emaj-219	104	22	.	.	PUNCT
emaj-219	105	1	the	the	DET
emaj-219	105	2	insignificant	insignificant	ADJ
emaj-219	105	3	variables	variable	NOUN
emaj-219	105	4	of	of	ADP
emaj-219	105	5	auditor	auditor	NOUN
emaj-219	105	6	,	,	PUNCT
emaj-219	105	7	revenue	revenue	NOUN
emaj-219	105	8	,	,	PUNCT
emaj-219	105	9	leverage	leverage	NOUN
emaj-219	105	10	,	,	PUNCT
emaj-219	105	11	current	current	ADJ
emaj-219	105	12	ratio	ratio	NOUN
emaj-219	105	13	and	and	CCONJ
emaj-219	105	14	loss	loss	NOUN
emaj-219	105	15	are	be	AUX
emaj-219	105	16	removed	remove	VERB
emaj-219	105	17	from	from	ADP
emaj-219	105	18	the	the	DET
emaj-219	105	19	model	model	NOUN
emaj-219	105	20	.	.	PUNCT
emaj-219	106	1	company	company	NOUN
emaj-219	106	2	size	size	NOUN
emaj-219	106	3	has	have	VERB
emaj-219	106	4	a	a	DET
emaj-219	106	5	negative	negative	ADJ
emaj-219	106	6	and	and	CCONJ
emaj-219	106	7	significant	significant	ADJ
emaj-219	106	8	effect	effect	NOUN
emaj-219	106	9	on	on	ADP
emaj-219	106	10	kam	kam	ADJ
emaj-219	106	11	number	number	NOUN
emaj-219	106	12	for	for	ADP
emaj-219	106	13	all	all	DET
emaj-219	106	14	three	three	NUM
emaj-219	106	15	years	year	NOUN
emaj-219	106	16	.	.	PUNCT
emaj-219	107	1	the	the	DET
emaj-219	107	2	inventory	inventory	NOUN
emaj-219	107	3	level	level	NOUN
emaj-219	107	4	of	of	ADP
emaj-219	107	5	firms	firm	NOUN
emaj-219	107	6	has	have	VERB
emaj-219	107	7	a	a	DET
emaj-219	107	8	positive	positive	ADJ
emaj-219	107	9	and	and	CCONJ
emaj-219	107	10	significant	significant	ADJ
emaj-219	107	11	effect	effect	NOUN
emaj-219	107	12	on	on	ADP
emaj-219	107	13	kam	kam	ADJ
emaj-219	107	14	number	number	NOUN
emaj-219	107	15	.	.	PUNCT
emaj-219	108	1	property	property	NOUN
emaj-219	108	2	plant	plant	NOUN
emaj-219	108	3	and	and	CCONJ
emaj-219	108	4	equipment	equipment	NOUN
emaj-219	108	5	is	be	AUX
emaj-219	108	6	positively	positively	ADV
emaj-219	108	7	related	relate	VERB
emaj-219	108	8	to	to	ADP
emaj-219	108	9	kam	kam	PROPN
emaj-219	108	10	.	.	PUNCT
emaj-219	109	1	the	the	DET
emaj-219	109	2	coefficients	coefficient	NOUN
emaj-219	109	3	for	for	ADP
emaj-219	109	4	lsize	lsize	NOUN
emaj-219	109	5	and	and	CCONJ
emaj-219	109	6	lint	lint	NOUN
emaj-219	109	7	are	be	AUX
emaj-219	109	8	lower	low	ADJ
emaj-219	109	9	in	in	ADP
emaj-219	109	10	more	more	ADV
emaj-219	109	11	recent	recent	ADJ
emaj-219	109	12	years	year	NOUN
emaj-219	109	13	.	.	PUNCT
emaj-219	110	1	the	the	DET
emaj-219	110	2	effect	effect	NOUN
emaj-219	110	3	of	of	ADP
emaj-219	110	4	auditor	auditor	NOUN
emaj-219	110	5	switch	switch	NOUN
emaj-219	110	6	shows	show	VERB
emaj-219	110	7	a	a	DET
emaj-219	110	8	positive	positive	ADJ
emaj-219	110	9	relation	relation	NOUN
emaj-219	110	10	with	with	ADP
emaj-219	110	11	kam	kam	PROPN
emaj-219	110	12	only	only	ADV
emaj-219	110	13	in	in	ADP
emaj-219	110	14	2017	2017	NUM
emaj-219	110	15	and	and	CCONJ
emaj-219	110	16	similarly	similarly	ADV
emaj-219	110	17	industry	industry	NOUN
emaj-219	110	18	is	be	AUX
emaj-219	110	19	positively	positively	ADV
emaj-219	110	20	related	relate	VERB
emaj-219	110	21	to	to	ADP
emaj-219	110	22	kam	kam	NOUN
emaj-219	110	23	only	only	ADV
emaj-219	110	24	in	in	ADP
emaj-219	110	25	2018	2018	NUM
emaj-219	110	26	.	.	PUNCT
emaj-219	111	1	roaa	roaa	PROPN
emaj-219	111	2	presents	present	VERB
emaj-219	111	3	a	a	DET
emaj-219	111	4	significant	significant	ADJ
emaj-219	111	5	positive	positive	ADJ
emaj-219	111	6	relationship	relationship	NOUN
emaj-219	111	7	only	only	ADV
emaj-219	111	8	in	in	ADP
emaj-219	111	9	2019	2019	NUM
emaj-219	111	10	.	.	PUNCT
emaj-219	112	1	iv	iv	X
emaj-219	112	2	.	.	PUNCT
emaj-219	112	3	conclusion	conclusion	NOUN
emaj-219	112	4	the	the	DET
emaj-219	112	5	paper	paper	NOUN
emaj-219	112	6	explains	explain	VERB
emaj-219	112	7	the	the	DET
emaj-219	112	8	relationship	relationship	NOUN
emaj-219	112	9	between	between	ADP
emaj-219	112	10	firm	firm	ADJ
emaj-219	112	11	characteristics	characteristic	NOUN
emaj-219	112	12	and	and	CCONJ
emaj-219	112	13	kam	kam	NOUN
emaj-219	112	14	matters	matter	NOUN
emaj-219	112	15	by	by	ADP
emaj-219	112	16	using	use	VERB
emaj-219	112	17	an	an	DET
emaj-219	112	18	empirical	empirical	ADJ
emaj-219	112	19	model	model	NOUN
emaj-219	112	20	between	between	ADP
emaj-219	112	21	the	the	DET
emaj-219	112	22	years	year	NOUN
emaj-219	112	23	of	of	ADP
emaj-219	112	24	2017	2017	NUM
emaj-219	112	25	and	and	CCONJ
emaj-219	112	26	2019	2019	NUM
emaj-219	112	27	.	.	PUNCT
emaj-219	113	1	the	the	DET
emaj-219	113	2	findings	finding	NOUN
emaj-219	113	3	in	in	ADP
emaj-219	113	4	our	our	PRON
emaj-219	113	5	model	model	NOUN
emaj-219	113	6	show	show	VERB
emaj-219	113	7	a	a	DET
emaj-219	113	8	negative	negative	ADJ
emaj-219	113	9	relationship	relationship	NOUN
emaj-219	113	10	between	between	ADP
emaj-219	113	11	company	company	NOUN
emaj-219	113	12	size	size	NOUN
emaj-219	113	13	and	and	CCONJ
emaj-219	113	14	kam	kam	PROPN
emaj-219	113	15	matters	matter	NOUN
emaj-219	113	16	disclosed	disclose	VERB
emaj-219	113	17	in	in	ADP
emaj-219	113	18	audit	audit	NOUN
emaj-219	113	19	reports	report	NOUN
emaj-219	113	20	.	.	PUNCT
emaj-219	114	1	our	our	PRON
emaj-219	114	2	findings	finding	NOUN
emaj-219	114	3	are	be	AUX
emaj-219	114	4	in	in	ADP
emaj-219	114	5	line	line	NOUN
emaj-219	114	6	with	with	ADP
emaj-219	114	7	the	the	DET
emaj-219	114	8	previous	previous	ADJ
emaj-219	114	9	literature	literature	NOUN
emaj-219	114	10	and	and	CCONJ
emaj-219	114	11	confirm	confirm	VERB
emaj-219	114	12	that	that	SCONJ
emaj-219	114	13	large	large	ADJ
emaj-219	114	14	firms	firm	NOUN
emaj-219	114	15	have	have	VERB
emaj-219	114	16	more	more	ADJ
emaj-219	114	17	power	power	NOUN
emaj-219	114	18	to	to	PART
emaj-219	114	19	negotiate	negotiate	VERB
emaj-219	114	20	with	with	ADP
emaj-219	114	21	auditors	auditor	NOUN
emaj-219	114	22	in	in	ADP
emaj-219	114	23	terms	term	NOUN
emaj-219	114	24	of	of	ADP
emaj-219	114	25	audit	audit	NOUN
emaj-219	114	26	fees	fee	NOUN
emaj-219	114	27	and	and	CCONJ
emaj-219	114	28	they	they	PRON
emaj-219	114	29	can	can	AUX
emaj-219	114	30	put	put	VERB
emaj-219	114	31	more	more	ADJ
emaj-219	114	32	pressure	pressure	NOUN
emaj-219	114	33	on	on	ADP
emaj-219	114	34	the	the	DET
emaj-219	114	35	auditors	auditor	NOUN
emaj-219	114	36	to	to	PART
emaj-219	114	37	disclose	disclose	VERB
emaj-219	114	38	less	less	ADJ
emaj-219	114	39	kam	kam	NOUN
emaj-219	114	40	.	.	PUNCT
emaj-219	115	1	2017	2017	NUM
emaj-219	115	2	is	be	AUX
emaj-219	115	3	the	the	DET
emaj-219	115	4	year	year	NOUN
emaj-219	115	5	in	in	ADP
emaj-219	115	6	which	which	PRON
emaj-219	115	7	communication	communication	NOUN
emaj-219	115	8	of	of	ADP
emaj-219	115	9	kams	kams	PROPN
emaj-219	115	10	was	be	AUX
emaj-219	115	11	first	first	ADV
emaj-219	115	12	introduced	introduce	VERB
emaj-219	115	13	.	.	PUNCT
emaj-219	116	1	when	when	SCONJ
emaj-219	116	2	we	we	PRON
emaj-219	116	3	analyze	analyze	VERB
emaj-219	116	4	the	the	DET
emaj-219	116	5	data	datum	NOUN
emaj-219	116	6	,	,	PUNCT
emaj-219	116	7	we	we	PRON
emaj-219	116	8	can	can	AUX
emaj-219	116	9	observe	observe	VERB
emaj-219	116	10	that	that	DET
emaj-219	116	11	number	number	NOUN
emaj-219	116	12	of	of	ADP
emaj-219	116	13	disclosed	disclose	VERB
emaj-219	116	14	kam	kam	PROPN
emaj-219	116	15	matters	matter	NOUN
emaj-219	116	16	for	for	ADP
emaj-219	116	17	large	large	ADJ
emaj-219	116	18	firms	firm	NOUN
emaj-219	116	19	show	show	VERB
emaj-219	116	20	a	a	DET
emaj-219	116	21	decreasing	decrease	VERB
emaj-219	116	22	trend	trend	NOUN
emaj-219	116	23	throughout	throughout	ADP
emaj-219	116	24	the	the	DET
emaj-219	116	25	years	year	NOUN
emaj-219	116	26	.	.	PUNCT
emaj-219	117	1	inventory	inventory	NOUN
emaj-219	117	2	is	be	AUX
emaj-219	117	3	one	one	NUM
emaj-219	117	4	of	of	ADP
emaj-219	117	5	the	the	DET
emaj-219	117	6	challenging	challenge	VERB
emaj-219	117	7	areas	area	NOUN
emaj-219	117	8	to	to	PART
emaj-219	117	9	audit	audit	NOUN
emaj-219	117	10	,	,	PUNCT
emaj-219	117	11	therefore	therefore	ADV
emaj-219	117	12	have	have	VERB
emaj-219	117	13	a	a	DET
emaj-219	117	14	higher	high	ADJ
emaj-219	117	15	probability	probability	NOUN
emaj-219	117	16	of	of	ADP
emaj-219	117	17	error	error	NOUN
emaj-219	117	18	and	and	CCONJ
emaj-219	117	19	requires	require	VERB
emaj-219	117	20	specialized	specialized	ADJ
emaj-219	117	21	audit	audit	NOUN
emaj-219	117	22	procedures	procedure	NOUN
emaj-219	117	23	.	.	PUNCT
emaj-219	118	1	the	the	DET
emaj-219	118	2	previous	previous	ADJ
emaj-219	118	3	literature	literature	NOUN
emaj-219	118	4	supports	support	VERB
emaj-219	118	5	that	that	SCONJ
emaj-219	118	6	firms	firm	NOUN
emaj-219	118	7	with	with	ADP
emaj-219	118	8	extensive	extensive	ADJ
emaj-219	118	9	inventory	inventory	NOUN
emaj-219	118	10	increase	increase	VERB
emaj-219	118	11	the	the	DET
emaj-219	118	12	inherent	inherent	ADJ
emaj-219	118	13	risk	risk	NOUN
emaj-219	118	14	(	(	PUNCT
emaj-219	118	15	simunic	simunic	ADJ
emaj-219	118	16	,	,	PUNCT
emaj-219	118	17	1980	1980	NUM
emaj-219	118	18	;	;	PUNCT
emaj-219	118	19	stice	stice	NOUN
emaj-219	118	20	,	,	PUNCT
emaj-219	118	21	1991	1991	NUM
emaj-219	118	22	)	)	PUNCT
emaj-219	118	23	.	.	PUNCT
emaj-219	119	1	firms	firm	NOUN
emaj-219	119	2	with	with	ADP
emaj-219	119	3	a	a	DET
emaj-219	119	4	large	large	ADJ
emaj-219	119	5	amount	amount	NOUN
emaj-219	119	6	of	of	ADP
emaj-219	119	7	inventory	inventory	NOUN
emaj-219	119	8	stock	stock	NOUN
emaj-219	119	9	are	be	AUX
emaj-219	119	10	considered	consider	VERB
emaj-219	119	11	as	as	ADP
emaj-219	119	12	complex	complex	ADJ
emaj-219	119	13	situations	situation	NOUN
emaj-219	119	14	in	in	ADP
emaj-219	119	15	terms	term	NOUN
emaj-219	119	16	of	of	ADP
emaj-219	119	17	kam	kam	PROPN
emaj-219	119	18	matters	matter	NOUN
emaj-219	119	19	by	by	ADP
emaj-219	119	20	auditors	auditor	NOUN
emaj-219	119	21	.	.	PUNCT
emaj-219	120	1	this	this	PRON
emaj-219	120	2	causes	cause	VERB
emaj-219	120	3	an	an	DET
emaj-219	120	4	increase	increase	NOUN
emaj-219	120	5	in	in	ADP
emaj-219	120	6	the	the	DET
emaj-219	120	7	inherent	inherent	ADJ
emaj-219	120	8	risk	risk	NOUN
emaj-219	120	9	and	and	CCONJ
emaj-219	120	10	number	number	NOUN
emaj-219	120	11	of	of	ADP
emaj-219	120	12	kam	kam	PROPN
emaj-219	120	13	disclosure	disclosure	NOUN
emaj-219	120	14	matters	matter	NOUN
emaj-219	120	15	.	.	PUNCT
emaj-219	121	1	an	an	DET
emaj-219	121	2	adverse	adverse	ADJ
emaj-219	121	3	effect	effect	NOUN
emaj-219	121	4	on	on	ADP
emaj-219	121	5	number	number	NOUN
emaj-219	121	6	of	of	ADP
emaj-219	121	7	kam	kam	PROPN
emaj-219	121	8	disclosure	disclosure	NOUN
emaj-219	121	9	can	can	AUX
emaj-219	121	10	be	be	AUX
emaj-219	121	11	observed	observe	VERB
emaj-219	121	12	since	since	SCONJ
emaj-219	121	13	the	the	DET
emaj-219	121	14	inventory	inventory	NOUN
emaj-219	121	15	related	relate	VERB
emaj-219	121	16	matters	matter	NOUN
emaj-219	121	17	are	be	AUX
emaj-219	121	18	considered	consider	VERB
emaj-219	121	19	by	by	ADP
emaj-219	121	20	firms	firm	NOUN
emaj-219	121	21	and	and	CCONJ
emaj-219	121	22	as	as	ADP
emaj-219	121	23	a	a	DET
emaj-219	121	24	result	result	NOUN
emaj-219	121	25	are	be	AUX
emaj-219	121	26	not	not	PART
emaj-219	121	27	disclosed	disclose	VERB
emaj-219	121	28	by	by	ADP
emaj-219	121	29	auditors	auditor	NOUN
emaj-219	121	30	as	as	ADP
emaj-219	121	31	kam	kam	PROPN
emaj-219	121	32	.	.	PUNCT
emaj-219	122	1	this	this	DET
emaj-219	122	2	argument	argument	NOUN
emaj-219	122	3	is	be	AUX
emaj-219	122	4	supported	support	VERB
emaj-219	122	5	by	by	ADP
emaj-219	122	6	our	our	PRON
emaj-219	122	7	results	result	NOUN
emaj-219	122	8	,	,	PUNCT
emaj-219	122	9	which	which	PRON
emaj-219	122	10	show	show	VERB
emaj-219	122	11	a	a	DET
emaj-219	122	12	decreasing	decrease	VERB
emaj-219	122	13	number	number	NOUN
emaj-219	122	14	of	of	ADP
emaj-219	122	15	kam	kam	PROPN
emaj-219	122	16	disclosures	disclosure	NOUN
emaj-219	122	17	throughout	throughout	ADP
emaj-219	122	18	the	the	DET
emaj-219	122	19	years	year	NOUN
emaj-219	122	20	.	.	PUNCT
emaj-219	123	1	plant	plant	NOUN
emaj-219	123	2	,	,	PUNCT
emaj-219	123	3	property	property	NOUN
emaj-219	123	4	and	and	CCONJ
emaj-219	123	5	equipment	equipment	NOUN
emaj-219	123	6	(	(	PUNCT
emaj-219	123	7	ppe	ppe	PROPN
emaj-219	123	8	)	)	PUNCT
emaj-219	123	9	investments	investment	NOUN
emaj-219	123	10	are	be	AUX
emaj-219	123	11	very	very	ADV
emaj-219	123	12	common	common	ADJ
emaj-219	123	13	in	in	ADP
emaj-219	123	14	telecommunication	telecommunication	NOUN
emaj-219	123	15	,	,	PUNCT
emaj-219	123	16	industrial	industrial	ADJ
emaj-219	123	17	conglomerates	conglomerate	NOUN
emaj-219	123	18	and	and	CCONJ
emaj-219	123	19	household	household	NOUN
emaj-219	123	20	goods	good	NOUN
emaj-219	123	21	industries	industry	NOUN
emaj-219	123	22	.	.	PUNCT
emaj-219	124	1	the	the	DET
emaj-219	124	2	high	high	ADJ
emaj-219	124	3	amount	amount	NOUN
emaj-219	124	4	of	of	ADP
emaj-219	124	5	ppe	ppe	NOUN
emaj-219	124	6	figures	figure	NOUN
emaj-219	124	7	causes	cause	VERB
emaj-219	124	8	an	an	DET
emaj-219	124	9	increased	increase	VERB
emaj-219	124	10	amount	amount	NOUN
emaj-219	124	11	of	of	ADP
emaj-219	124	12	kam	kam	ADJ
emaj-219	124	13	disclosure	disclosure	NOUN
emaj-219	124	14	matters	matter	NOUN
emaj-219	124	15	.	.	PUNCT
emaj-219	125	1	our	our	PRON
emaj-219	125	2	results	result	NOUN
emaj-219	125	3	confirm	confirm	VERB
emaj-219	125	4	this	this	DET
emaj-219	125	5	positive	positive	ADJ
emaj-219	125	6	significant	significant	ADJ
emaj-219	125	7	relation	relation	NOUN
emaj-219	125	8	between	between	ADP
emaj-219	125	9	ppe	ppe	PROPN
emaj-219	125	10	and	and	CCONJ
emaj-219	125	11	kam	kam	PROPN
emaj-219	125	12	.	.	PUNCT
emaj-219	126	1	the	the	DET
emaj-219	126	2	profitability	profitability	NOUN
emaj-219	126	3	is	be	AUX
emaj-219	126	4	reflected	reflect	VERB
emaj-219	126	5	by	by	ADP
emaj-219	126	6	roa	roa	PROPN
emaj-219	126	7	in	in	ADP
emaj-219	126	8	our	our	PRON
emaj-219	126	9	analysis	analysis	NOUN
emaj-219	126	10	and	and	CCONJ
emaj-219	126	11	shows	show	VERB
emaj-219	126	12	how	how	SCONJ
emaj-219	126	13	much	much	ADJ
emaj-219	126	14	profit	profit	NOUN
emaj-219	126	15	a	a	DET
emaj-219	126	16	company	company	NOUN
emaj-219	126	17	is	be	AUX
emaj-219	126	18	able	able	ADJ
emaj-219	126	19	to	to	PART
emaj-219	126	20	generate	generate	VERB
emaj-219	126	21	from	from	ADP
emaj-219	126	22	its	its	PRON
emaj-219	126	23	assets	asset	NOUN
emaj-219	126	24	.	.	PUNCT
emaj-219	127	1	the	the	DET
emaj-219	127	2	results	result	NOUN
emaj-219	127	3	show	show	VERB
emaj-219	127	4	significant	significant	ADJ
emaj-219	127	5	positive	positive	ADJ
emaj-219	127	6	relationship	relationship	NOUN
emaj-219	127	7	between	between	ADP
emaj-219	127	8	profitability	profitability	NOUN
emaj-219	127	9	and	and	CCONJ
emaj-219	127	10	kam	kam	PROPN
emaj-219	127	11	disclosure	disclosure	NOUN
emaj-219	127	12	for	for	ADP
emaj-219	127	13	2019	2019	NUM
emaj-219	127	14	.	.	PUNCT
emaj-219	128	1	auditor	auditor	NOUN
emaj-219	128	2	switch	switch	NOUN
emaj-219	128	3	shows	show	VERB
emaj-219	128	4	a	a	DET
emaj-219	128	5	positive	positive	ADJ
emaj-219	128	6	significant	significant	ADJ
emaj-219	128	7	effect	effect	NOUN
emaj-219	128	8	on	on	ADP
emaj-219	128	9	kam	kam	PROPN
emaj-219	128	10	disclosure	disclosure	NOUN
emaj-219	128	11	result	result	NOUN
emaj-219	128	12	only	only	ADV
emaj-219	128	13	for	for	ADP
emaj-219	128	14	2017	2017	NUM
emaj-219	128	15	.	.	PUNCT
emaj-219	129	1	the	the	DET
emaj-219	129	2	majority	majority	NOUN
emaj-219	129	3	of	of	ADP
emaj-219	129	4	bist30	bist30	NOUN
emaj-219	129	5	companies	company	NOUN
emaj-219	129	6	are	be	AUX
emaj-219	129	7	audited	audit	VERB
emaj-219	129	8	by	by	ADP
emaj-219	129	9	big4	big4	NOUN
emaj-219	129	10	audit	audit	NOUN
emaj-219	129	11	firms	firm	NOUN
emaj-219	129	12	.	.	PUNCT
emaj-219	130	1	we	we	PRON
emaj-219	130	2	can	can	AUX
emaj-219	130	3	conclude	conclude	VERB
emaj-219	130	4	that	that	PRON
emaj-219	130	5	,	,	PUNCT
emaj-219	130	6	the	the	DET
emaj-219	130	7	change	change	NOUN
emaj-219	130	8	among	among	ADP
emaj-219	130	9	big4	big4	NOUN
emaj-219	130	10	audit	audit	NOUN
emaj-219	130	11	firms	firm	NOUN
emaj-219	130	12	does	do	AUX
emaj-219	130	13	not	not	PART
emaj-219	130	14	present	present	VERB
emaj-219	130	15	a	a	DET
emaj-219	130	16	significant	significant	ADJ
emaj-219	130	17	effect	effect	NOUN
emaj-219	130	18	on	on	ADP
emaj-219	130	19	the	the	DET
emaj-219	130	20	number	number	NOUN
emaj-219	130	21	of	of	ADP
emaj-219	130	22	kam	kam	PROPN
emaj-219	130	23	disclosures	disclosure	NOUN
emaj-219	130	24	.	.	PUNCT
emaj-219	131	1	this	this	PRON
emaj-219	131	2	shows	show	VERB
emaj-219	131	3	a	a	DET
emaj-219	131	4	unified	unified	ADJ
emaj-219	131	5	audit	audit	NOUN
emaj-219	131	6	judgment	judgment	NOUN
emaj-219	131	7	among	among	ADP
emaj-219	131	8	big4	big4	NOUN
emaj-219	131	9	audit	audit	NOUN
emaj-219	131	10	firms	firm	NOUN
emaj-219	131	11	.	.	PUNCT
emaj-219	132	1	however	however	ADV
emaj-219	132	2	,	,	PUNCT
emaj-219	132	3	we	we	PRON
emaj-219	132	4	believe	believe	VERB
emaj-219	132	5	that	that	SCONJ
emaj-219	132	6	the	the	DET
emaj-219	132	7	effectiveness	effectiveness	NOUN
emaj-219	132	8	and	and	CCONJ
emaj-219	132	9	integrity	integrity	NOUN
emaj-219	132	10	of	of	ADP
emaj-219	132	11	big4	big4	NOUN
emaj-219	132	12	audit	audit	NOUN
emaj-219	132	13	firms	firm	NOUN
emaj-219	132	14	should	should	AUX
emaj-219	132	15	be	be	AUX
emaj-219	132	16	analyzed	analyze	VERB
emaj-219	132	17	separately	separately	ADV
emaj-219	132	18	in	in	ADP
emaj-219	132	19	future	future	ADJ
emaj-219	132	20	studies	study	NOUN
emaj-219	132	21	to	to	PART
emaj-219	132	22	prevent	prevent	VERB
emaj-219	132	23	systemic	systemic	ADJ
emaj-219	132	24	problems	problem	NOUN
emaj-219	132	25	in	in	ADP
emaj-219	132	26	audit	audit	NOUN
emaj-219	132	27	matters	matter	NOUN
emaj-219	132	28	.	.	PUNCT
emaj-219	133	1	in	in	ADP
emaj-219	133	2	future	future	ADJ
emaj-219	133	3	studies	study	NOUN
emaj-219	133	4	some	some	DET
emaj-219	133	5	limitations	limitation	NOUN
emaj-219	133	6	of	of	ADP
emaj-219	133	7	this	this	DET
emaj-219	133	8	study	study	NOUN
emaj-219	133	9	can	can	AUX
emaj-219	133	10	be	be	AUX
emaj-219	133	11	extended	extend	VERB
emaj-219	133	12	by	by	ADP
emaj-219	133	13	:	:	SYM
emaj-219	133	14	1	1	NUM
emaj-219	133	15	)	)	PUNCT
emaj-219	133	16	including	include	VERB
emaj-219	133	17	all	all	DET
emaj-219	133	18	the	the	DET
emaj-219	133	19	companies	company	NOUN
emaj-219	133	20	in	in	ADP
emaj-219	133	21	borsa	borsa	PROPN
emaj-219	133	22	istanbul	istanbul	PROPN
emaj-219	133	23	(	(	PUNCT
emaj-219	133	24	bist	bist	NOUN
emaj-219	133	25	)	)	PUNCT
emaj-219	133	26	and	and	CCONJ
emaj-219	133	27	2	2	X
emaj-219	133	28	)	)	PUNCT
emaj-219	133	29	analyzing	analyze	VERB
emaj-219	133	30	topic	topic	NOUN
emaj-219	133	31	-	-	ADJ
emaj-219	133	32	wise	wise	ADJ
emaj-219	133	33	classification	classification	NOUN
emaj-219	133	34	of	of	ADP
emaj-219	133	35	kam	kam	ADJ
emaj-219	133	36	disclosure	disclosure	NOUN
emaj-219	133	37	matters	matter	NOUN
emaj-219	133	38	.	.	PUNCT
emaj-219	134	1	the	the	DET
emaj-219	134	2	kam	kam	PROPN
emaj-219	134	3	disclosure	disclosure	NOUN
emaj-219	134	4	requirement	requirement	NOUN
emaj-219	134	5	started	start	VERB
emaj-219	134	6	on	on	ADP
emaj-219	134	7	2017	2017	NUM
emaj-219	134	8	in	in	ADP
emaj-219	134	9	turkey	turkey	NOUN
emaj-219	134	10	.	.	PUNCT
emaj-219	135	1	in	in	ADP
emaj-219	135	2	the	the	DET
emaj-219	135	3	following	following	ADJ
emaj-219	135	4	years	year	NOUN
emaj-219	135	5	,	,	PUNCT
emaj-219	135	6	it	it	PRON
emaj-219	135	7	would	would	AUX
emaj-219	135	8	be	be	AUX
emaj-219	135	9	possible	possible	ADJ
emaj-219	135	10	to	to	PART
emaj-219	135	11	improve	improve	VERB
emaj-219	135	12	the	the	DET
emaj-219	135	13	study	study	NOUN
emaj-219	135	14	as	as	ADP
emaj-219	135	15	the	the	DET
emaj-219	135	16	number	number	NOUN
emaj-219	135	17	of	of	ADP
emaj-219	135	18	observation	observation	NOUN
emaj-219	135	19	period	period	NOUN
emaj-219	135	20	increases	increase	NOUN
emaj-219	135	21	.	.	PUNCT
emaj-219	136	1	references	reference	NOUN
emaj-219	136	2	akdoğan	akdoğan	NOUN
emaj-219	136	3	,	,	PUNCT
emaj-219	136	4	n.	n.	NOUN
emaj-219	136	5	,	,	PUNCT
emaj-219	136	6	&	&	CCONJ
emaj-219	136	7	bülbül	bülbül	PROPN
emaj-219	136	8	,	,	PUNCT
emaj-219	136	9	s.	s.	PROPN
emaj-219	136	10	(	(	PUNCT
emaj-219	136	11	2019	2019	NUM
emaj-219	136	12	)	)	PUNCT
emaj-219	136	13	.	.	PUNCT
emaj-219	137	1	the	the	DET
emaj-219	137	2	evaluation	evaluation	NOUN
emaj-219	137	3	of	of	ADP
emaj-219	137	4	the	the	DET
emaj-219	137	5	initial	initial	ADJ
emaj-219	137	6	results	result	NOUN
emaj-219	137	7	with	with	ADP
emaj-219	137	8	respect	respect	NOUN
emaj-219	137	9	to	to	ADP
emaj-219	137	10	the	the	DET
emaj-219	137	11	key	key	ADJ
emaj-219	137	12	audit	audit	NOUN
emaj-219	137	13	matters	matter	NOUN
emaj-219	137	14	stated	state	VERB
emaj-219	137	15	in	in	ADP
emaj-219	137	16	the	the	DET
emaj-219	137	17	independent	independent	ADJ
emaj-219	137	18	auditors	auditor	NOUN
emaj-219	137	19	’	'	PUNCT
emaj-219	137	20	reports	report	NOUN
emaj-219	137	21	issued	issue	VERB
emaj-219	137	22	for	for	ADP
emaj-219	137	23	the	the	DET
emaj-219	137	24	companies	company	NOUN
emaj-219	137	25	listed	list	VERB
emaj-219	137	26	in	in	ADP
emaj-219	137	27	bist	bist	NOUN
emaj-219	137	28	100	100	NUM
emaj-219	137	29	index	index	NOUN
emaj-219	137	30	.	.	PUNCT
emaj-219	138	1	accounting	accounting	PROPN
emaj-219	138	2	&	&	CCONJ
emaj-219	138	3	auditing	auditing	NOUN
emaj-219	138	4	review	review	NOUN
emaj-219	138	5	,	,	PUNCT
emaj-219	138	6	18(56	18(56	NUM
emaj-219	138	7	)	)	PUNCT
emaj-219	138	8	,	,	PUNCT
emaj-219	138	9	1	1	NUM
emaj-219	138	10	-	-	SYM
emaj-219	138	11	24	24	NUM
emaj-219	138	12	.	.	PUNCT
emaj-219	139	1	annette	annette	PROPN
emaj-219	139	2	köhler	köhler	PROPN
emaj-219	139	3	,	,	PUNCT
emaj-219	139	4	nicole	nicole	PROPN
emaj-219	139	5	ratzinger	ratzinger	PROPN
emaj-219	139	6	-	-	PUNCT
emaj-219	139	7	sakel	sakel	PROPN
emaj-219	139	8	&	&	CCONJ
emaj-219	139	9	jochen	jochen	PROPN
emaj-219	139	10	theis	theis	PROPN
emaj-219	139	11	(	(	PUNCT
emaj-219	139	12	2020	2020	NUM
emaj-219	139	13	)	)	PUNCT
emaj-219	139	14	.	.	PUNCT
emaj-219	140	1	the	the	DET
emaj-219	140	2	effects	effect	NOUN
emaj-219	140	3	of	of	ADP
emaj-219	140	4	key	key	ADJ
emaj-219	140	5	audit	audit	NOUN
emaj-219	140	6	matters	matter	VERB
emaj-219	140	7	on	on	ADP
emaj-219	140	8	the	the	DET
emaj-219	140	9	auditor	auditor	NOUN
emaj-219	140	10	’s	’s	PART
emaj-219	140	11	report	report	NOUN
emaj-219	140	12	’s	’s	PART
emaj-219	140	13	communicative	communicative	ADJ
emaj-219	140	14	value	value	NOUN
emaj-219	140	15	:	:	PUNCT
emaj-219	140	16	experimental	experimental	ADJ
emaj-219	140	17	evidence	evidence	NOUN
emaj-219	140	18	from	from	ADP
emaj-219	140	19	investment	investment	NOUN
emaj-219	140	20	professionals	professional	NOUN
emaj-219	140	21	and	and	CCONJ
emaj-219	140	22	non	non	ADJ
emaj-219	140	23	-	-	ADJ
emaj-219	140	24	professional	professional	ADJ
emaj-219	140	25	investors	investor	NOUN
emaj-219	140	26	,	,	PUNCT
emaj-219	140	27	accounting	account	VERB
emaj-219	140	28	in	in	ADP
emaj-219	140	29	europe	europe	PROPN
emaj-219	140	30	,	,	PUNCT
emaj-219	140	31	17(2	17(2	NUM
emaj-219	140	32	)	)	PUNCT
emaj-219	140	33	,	,	PUNCT
emaj-219	140	34	105	105	NUM
emaj-219	140	35	-	-	SYM
emaj-219	140	36	128	128	NUM
emaj-219	140	37	.	.	PUNCT
emaj-219	141	1	asbahr	asbahr	PROPN
emaj-219	141	2	,	,	PUNCT
emaj-219	141	3	k.	k.	PROPN
emaj-219	141	4	,	,	PUNCT
emaj-219	141	5	&	&	CCONJ
emaj-219	141	6	ruhnke	ruhnke	PROPN
emaj-219	141	7	,	,	PUNCT
emaj-219	141	8	k.	k.	PROPN
emaj-219	141	9	(	(	PUNCT
emaj-219	141	10	2019	2019	NUM
emaj-219	141	11	)	)	PUNCT
emaj-219	141	12	.	.	PUNCT
emaj-219	142	1	real	real	ADJ
emaj-219	142	2	effects	effect	NOUN
emaj-219	142	3	of	of	ADP
emaj-219	142	4	reporting	report	VERB
emaj-219	142	5	key	key	ADJ
emaj-219	142	6	audit	audit	NOUN
emaj-219	142	7	matters	matter	NOUN
emaj-219	142	8	on	on	ADP
emaj-219	142	9	auditors	auditor	NOUN
emaj-219	142	10	’	’	PART
emaj-219	142	11	judgment	judgment	NOUN
emaj-219	142	12	and	and	CCONJ
emaj-219	142	13	choice	choice	NOUN
emaj-219	142	14	of	of	ADP
emaj-219	142	15	action	action	NOUN
emaj-219	142	16	.	.	PUNCT
emaj-219	143	1	international	international	ADJ
emaj-219	143	2	journal	journal	PROPN
emaj-219	143	3	of	of	ADP
emaj-219	143	4	auditing	auditing	NOUN
emaj-219	143	5	,	,	PUNCT
emaj-219	143	6	23(2	23(2	NOUN
emaj-219	143	7	)	)	PUNCT
emaj-219	143	8	,	,	PUNCT
emaj-219	143	9	165	165	NUM
emaj-219	143	10	-	-	SYM
emaj-219	143	11	180	180	NUM
emaj-219	143	12	.	.	PUNCT
emaj-219	144	1	boolaky	boolaky	NOUN
emaj-219	144	2	,	,	PUNCT
emaj-219	144	3	p.	p.	PROPN
emaj-219	144	4	k.	k.	PROPN
emaj-219	144	5	,	,	PUNCT
emaj-219	144	6	&	&	CCONJ
emaj-219	144	7	quick	quick	PROPN
emaj-219	144	8	,	,	PUNCT
emaj-219	144	9	r.	r.	PROPN
emaj-219	144	10	(	(	PUNCT
emaj-219	144	11	2016	2016	NUM
emaj-219	144	12	)	)	PUNCT
emaj-219	144	13	.	.	PUNCT
emaj-219	145	1	bank	bank	NOUN
emaj-219	145	2	directors	director	NOUN
emaj-219	145	3	'	'	PART
emaj-219	145	4	perceptions	perception	NOUN
emaj-219	145	5	of	of	ADP
emaj-219	145	6	expanded	expand	VERB
emaj-219	145	7	auditor	auditor	NOUN
emaj-219	145	8	's	's	PART
emaj-219	145	9	reports	report	NOUN
emaj-219	145	10	.	.	PUNCT
emaj-219	146	1	international	international	ADJ
emaj-219	146	2	journal	journal	PROPN
emaj-219	146	3	of	of	ADP
emaj-219	146	4	auditing	auditing	NOUN
emaj-219	146	5	,	,	PUNCT
emaj-219	146	6	20(2	20(2	NUM
emaj-219	146	7	)	)	PUNCT
emaj-219	146	8	,	,	PUNCT
emaj-219	146	9	158174	158174	NUM
emaj-219	146	10	.	.	PUNCT
emaj-219	147	1	brasel	brasel	PROPN
emaj-219	147	2	,	,	PUNCT
emaj-219	147	3	k.	k.	PROPN
emaj-219	147	4	,	,	PUNCT
emaj-219	147	5	doxey	doxey	NOUN
emaj-219	147	6	,	,	PUNCT
emaj-219	147	7	m.	m.	NOUN
emaj-219	147	8	,	,	PUNCT
emaj-219	147	9	grenier	grenier	NOUN
emaj-219	147	10	,	,	PUNCT
emaj-219	147	11	j.	j.	PROPN
emaj-219	147	12	h.	h.	PROPN
emaj-219	147	13	,	,	PUNCT
emaj-219	147	14	&	&	CCONJ
emaj-219	147	15	reffett	reffett	PROPN
emaj-219	147	16	,	,	PUNCT
emaj-219	147	17	a.	a.	NOUN
emaj-219	147	18	(	(	PUNCT
emaj-219	147	19	2016	2016	NUM
emaj-219	147	20	)	)	PUNCT
emaj-219	147	21	.	.	PUNCT
emaj-219	148	1	risk	risk	NOUN
emaj-219	148	2	disclosure	disclosure	NOUN
emaj-219	148	3	preceding	precede	VERB
emaj-219	148	4	negative	negative	ADJ
emaj-219	148	5	outcomes	outcome	NOUN
emaj-219	148	6	:	:	PUNCT
emaj-219	148	7	the	the	DET
emaj-219	148	8	effects	effect	NOUN
emaj-219	148	9	of	of	ADP
emaj-219	148	10	reporting	report	VERB
emaj-219	148	11	critical	critical	ADJ
emaj-219	148	12	audit	audit	NOUN
emaj-219	148	13	matters	matter	VERB
emaj-219	148	14	on	on	ADP
emaj-219	148	15	judgment	judgment	NOUN
emaj-219	148	16	of	of	ADP
emaj-219	148	17	auditor	auditor	NOUN
emaj-219	148	18	liability	liability	NOUN
emaj-219	148	19	.	.	PUNCT
emaj-219	149	1	the	the	DET
emaj-219	149	2	accounting	accounting	NOUN
emaj-219	149	3	review	review	NOUN
emaj-219	149	4	,	,	PUNCT
emaj-219	149	5	91(5	91(5	NUM
emaj-219	149	6	)	)	PUNCT
emaj-219	149	7	,	,	PUNCT
emaj-219	149	8	1345	1345	NUM
emaj-219	149	9	-	-	SYM
emaj-219	149	10	1362	1362	NUM
emaj-219	149	11	.	.	PUNCT
emaj-219	150	1	christensen	christensen	PROPN
emaj-219	150	2	,	,	PUNCT
emaj-219	150	3	b.	b.	PROPN
emaj-219	150	4	e.	e.	PROPN
emaj-219	150	5	,	,	PUNCT
emaj-219	150	6	glover	glover	PROPN
emaj-219	150	7	,	,	PUNCT
emaj-219	150	8	s.	s.	PROPN
emaj-219	150	9	m.	m.	PROPN
emaj-219	150	10	,	,	PUNCT
emaj-219	150	11	&	&	CCONJ
emaj-219	150	12	wolfe	wolfe	PROPN
emaj-219	150	13	,	,	PUNCT
emaj-219	150	14	c.	c.	PROPN
emaj-219	150	15	j.	j.	PROPN
emaj-219	150	16	(	(	PUNCT
emaj-219	150	17	2014	2014	NUM
emaj-219	150	18	)	)	PUNCT
emaj-219	150	19	.	.	PUNCT
emaj-219	151	1	do	do	AUX
emaj-219	151	2	critical	critical	ADJ
emaj-219	151	3	audit	audit	NOUN
emaj-219	151	4	matter	matter	NOUN
emaj-219	151	5	paragraphs	paragraph	NOUN
emaj-219	151	6	in	in	ADP
emaj-219	151	7	the	the	DET
emaj-219	151	8	audit	audit	NOUN
emaj-219	151	9	report	report	NOUN
emaj-219	151	10	change	change	VERB
emaj-219	151	11	nonprofessional	nonprofessional	ADJ
emaj-219	151	12	investors	investor	NOUN
emaj-219	151	13	,	,	PUNCT
emaj-219	151	14	auditing	audit	VERB
emaj-219	151	15	a	a	DET
emaj-219	151	16	journal	journal	NOUN
emaj-219	151	17	of	of	ADP
emaj-219	151	18	practice	practice	NOUN
emaj-219	151	19	&	&	CCONJ
emaj-219	151	20	theory	theory	NOUN
emaj-219	151	21	,	,	PUNCT
emaj-219	151	22	33	33	NUM
emaj-219	151	23	(	(	PUNCT
emaj-219	151	24	4	4	NUM
emaj-219	151	25	)	)	PUNCT
emaj-219	151	26	,	,	PUNCT
emaj-219	151	27	71	71	NUM
emaj-219	151	28	-	-	SYM
emaj-219	151	29	93	93	NUM
emaj-219	151	30	.	.	PUNCT
emaj-219	152	1	church	church	PROPN
emaj-219	152	2	,	,	PUNCT
emaj-219	152	3	b.	b.	PROPN
emaj-219	152	4	,	,	PUNCT
emaj-219	152	5	davis	davis	PROPN
emaj-219	152	6	,	,	PUNCT
emaj-219	152	7	s.	s.	PROPN
emaj-219	152	8	,	,	PUNCT
emaj-219	152	9	&	&	CCONJ
emaj-219	152	10	mccracken	mccracken	PROPN
emaj-219	152	11	,	,	PUNCT
emaj-219	152	12	s.	s.	PROPN
emaj-219	152	13	(	(	PUNCT
emaj-219	152	14	2008	2008	NUM
emaj-219	152	15	)	)	PUNCT
emaj-219	152	16	.	.	PUNCT
emaj-219	153	1	the	the	DET
emaj-219	153	2	auditor	auditor	NOUN
emaj-219	153	3	’s	’s	PART
emaj-219	153	4	reporting	reporting	NOUN
emaj-219	153	5	model	model	NOUN
emaj-219	153	6	:	:	PUNCT
emaj-219	153	7	a	a	DET
emaj-219	153	8	literature	literature	NOUN
emaj-219	153	9	overview	overview	NOUN
emaj-219	153	10	and	and	CCONJ
emaj-219	153	11	research	research	NOUN
emaj-219	153	12	synthesis	synthesis	NOUN
emaj-219	153	13	.	.	PUNCT
emaj-219	154	1	accounting	accounting	NOUN
emaj-219	154	2	horizons	horizon	NOUN
emaj-219	154	3	,	,	PUNCT
emaj-219	154	4	22(1	22(1	NUM
emaj-219	154	5	)	)	PUNCT
emaj-219	154	6	,	,	PUNCT
emaj-219	154	7	69	69	NUM
emaj-219	154	8	-	-	SYM
emaj-219	154	9	90	90	NUM
emaj-219	154	10	.	.	PUNCT
emaj-219	155	1	çiğer	çiğer	NOUN
emaj-219	155	2	,	,	PUNCT
emaj-219	155	3	a.	a.	NOUN
emaj-219	155	4	,	,	PUNCT
emaj-219	155	5	vardar	vardar	NOUN
emaj-219	155	6	,	,	PUNCT
emaj-219	155	7	g.	g.	PROPN
emaj-219	155	8	c.	c.	PROPN
emaj-219	155	9	,	,	PUNCT
emaj-219	155	10	&	&	CCONJ
emaj-219	155	11	kınay	kınay	PROPN
emaj-219	155	12	,	,	PUNCT
emaj-219	155	13	b.	b.	PROPN
emaj-219	155	14	(	(	PUNCT
emaj-219	155	15	2019a	2019a	NUM
emaj-219	155	16	)	)	PUNCT
emaj-219	155	17	.	.	PUNCT
emaj-219	156	1	key	key	ADJ
emaj-219	156	2	audit	audit	NOUN
emaj-219	156	3	matters	matter	VERB
emaj-219	156	4	:	:	PUNCT
emaj-219	156	5	a	a	DET
emaj-219	156	6	research	research	NOUN
emaj-219	156	7	on	on	ADP
emaj-219	156	8	listed	list	VERB
emaj-219	156	9	firms	firm	NOUN
emaj-219	156	10	in	in	ADP
emaj-219	156	11	cee	cee	NOUN
emaj-219	156	12	countries	country	NOUN
emaj-219	156	13	and	and	CCONJ
emaj-219	156	14	turkey	turkey	NOUN
emaj-219	156	15	.	.	PUNCT
emaj-219	157	1	business	business	NOUN
emaj-219	157	2	and	and	CCONJ
emaj-219	157	3	economic	economic	ADJ
emaj-219	157	4	horizons	horizon	NOUN
emaj-219	157	5	(	(	PUNCT
emaj-219	157	6	beh	beh	NOUN
emaj-219	157	7	)	)	PUNCT
emaj-219	157	8	,	,	PUNCT
emaj-219	157	9	15(1232	15(1232	NUM
emaj-219	157	10	-	-	SYM
emaj-219	157	11	2020	2020	NUM
emaj-219	157	12	-	-	SYM
emaj-219	157	13	354	354	NUM
emaj-219	157	14	)	)	PUNCT
emaj-219	157	15	,	,	PUNCT
emaj-219	157	16	393	393	NUM
emaj-219	157	17	-	-	SYM
emaj-219	157	18	422	422	NUM
emaj-219	157	19	.	.	PUNCT
emaj-219	157	20	çiğer	çiğer	NOUN
emaj-219	157	21	,	,	PUNCT
emaj-219	157	22	u.	u.	PROPN
emaj-219	157	23	a.	a.	PROPN
emaj-219	157	24	,	,	PUNCT
emaj-219	157	25	vardar	vardar	PROPN
emaj-219	157	26	,	,	PUNCT
emaj-219	157	27	g.	g.	PROPN
emaj-219	157	28	c.	c.	PROPN
emaj-219	157	29	,	,	PUNCT
emaj-219	157	30	&	&	CCONJ
emaj-219	157	31	kinay	kinay	PROPN
emaj-219	157	32	,	,	PUNCT
emaj-219	157	33	b.	b.	PROPN
emaj-219	157	34	(	(	PUNCT
emaj-219	157	35	2019b	2019b	NUM
emaj-219	157	36	)	)	PUNCT
emaj-219	157	37	.	.	PUNCT
emaj-219	158	1	the	the	DET
emaj-219	158	2	analysis	analysis	NOUN
emaj-219	158	3	of	of	ADP
emaj-219	158	4	key	key	ADJ
emaj-219	158	5	audit	audit	NOUN
emaj-219	158	6	matters	matter	NOUN
emaj-219	158	7	in	in	ADP
emaj-219	158	8	independent	independent	ADJ
emaj-219	158	9	auditors	auditor	NOUN
emaj-219	158	10	'	'	PART
emaj-219	158	11	reports	report	NOUN
emaj-219	158	12	:	:	PUNCT
emaj-219	158	13	the	the	DET
emaj-219	158	14	case	case	NOUN
emaj-219	158	15	of	of	ADP
emaj-219	158	16	borsa	borsa	PROPN
emaj-219	158	17	istanbul	istanbul	PROPN
emaj-219	158	18	.	.	PUNCT
emaj-219	159	1	mali	mali	PROPN
emaj-219	159	2	cozum	cozum	PROPN
emaj-219	159	3	dergisi	dergisi	PROPN
emaj-219	159	4	/	/	SYM
emaj-219	159	5	financial	financial	ADJ
emaj-219	159	6	analysis	analysis	NOUN
emaj-219	159	7	,	,	PUNCT
emaj-219	159	8	29	29	NUM
emaj-219	159	9	(	(	PUNCT
emaj-219	159	10	153	153	NUM
emaj-219	159	11	)	)	PUNCT
emaj-219	159	12	,	,	PUNCT
emaj-219	159	13	109	109	NUM
emaj-219	159	14	-	-	SYM
emaj-219	159	15	148	148	NUM
emaj-219	159	16	.	.	PUNCT
emaj-219	160	1	https://www.researchgate.net/journal/auditing-a-journal-of-practice-theory-1558-7991	https://www.researchgate.net/journal/auditing-a-journal-of-practice-theory-1558-7991	PROPN
emaj-219	160	2	volume	volume	VERB
emaj-219	160	3	11	11	NUM
emaj-219	160	4	no	no	PRON
emaj-219	160	5	1	1	NUM
emaj-219	160	6	(	(	PUNCT
emaj-219	160	7	2021	2021	NUM
emaj-219	160	8	)	)	PUNCT
emaj-219	160	9	|	|	ADV
emaj-219	160	10	issn	issn	VERB
emaj-219	160	11	2158	2158	NUM
emaj-219	160	12	-	-	SYM
emaj-219	160	13	8708	8708	NUM
emaj-219	160	14	(	(	PUNCT
emaj-219	160	15	online	online	NOUN
emaj-219	160	16	)	)	PUNCT
emaj-219	160	17	|	|	ADV
emaj-219	160	18	doi	doi	X
emaj-219	160	19	10.5195	10.5195	NUM
emaj-219	160	20	/	/	SYM
emaj-219	160	21	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	160	22	|	|	ADV
emaj-219	161	1	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-219	161	2	elif	elif	PROPN
emaj-219	161	3	güneren	güneren	PROPN
emaj-219	161	4	genç	genç	PROPN
emaj-219	161	5	,	,	PUNCT
emaj-219	161	6	başak	başak	NOUN
emaj-219	161	7	erdem	erdem	NOUN
emaj-219	161	8	emerging	emerge	VERB
emaj-219	161	9	markets	market	NOUN
emaj-219	161	10	journal	journal	NOUN
emaj-219	161	11	|	|	ADV
emaj-219	161	12	p	p	NOUN
emaj-219	161	13	a	a	DET
emaj-219	161	14	g	g	NOUN
emaj-219	161	15	e	e	NOUN
emaj-219	161	16	|65	|65	NOUN
emaj-219	161	17	cordos	cordo	NOUN
emaj-219	161	18	,	,	PUNCT
emaj-219	161	19	g.-s	g.-	NOUN
emaj-219	161	20	.	.	PUNCT
emaj-219	162	1	and	and	CCONJ
emaj-219	162	2	fulop	fulop	NOUN
emaj-219	162	3	,	,	PUNCT
emaj-219	162	4	m.-t	m.-t	PROPN
emaj-219	162	5	.	.	PUNCT
emaj-219	163	1	(	(	PUNCT
emaj-219	163	2	2015	2015	NUM
emaj-219	163	3	)	)	PUNCT
emaj-219	163	4	,	,	PUNCT
emaj-219	163	5	understanding	understand	VERB
emaj-219	163	6	audit	audit	NOUN
emaj-219	163	7	reporting	report	VERB
emaj-219	163	8	changes	change	NOUN
emaj-219	163	9	:	:	PUNCT
emaj-219	163	10	introduction	introduction	NOUN
emaj-219	163	11	of	of	ADP
emaj-219	163	12	key	key	ADJ
emaj-219	163	13	audit	audit	NOUN
emaj-219	163	14	matters	matter	NOUN
emaj-219	163	15	,	,	PUNCT
emaj-219	163	16	journal	journal	NOUN
emaj-219	163	17	of	of	ADP
emaj-219	163	18	accounting	accounting	NOUN
emaj-219	163	19	and	and	CCONJ
emaj-219	163	20	management	management	NOUN
emaj-219	163	21	information	information	NOUN
emaj-219	163	22	systems	system	NOUN
emaj-219	163	23	,	,	PUNCT
emaj-219	163	24	14	14	NUM
emaj-219	163	25	,	,	PUNCT
emaj-219	163	26	128152	128152	NUM
emaj-219	163	27	.	.	PUNCT
emaj-219	164	1	defond	defond	NOUN
emaj-219	164	2	,	,	PUNCT
emaj-219	164	3	m.	m.	NOUN
emaj-219	164	4	,	,	PUNCT
emaj-219	164	5	&	&	CCONJ
emaj-219	164	6	zhang	zhang	PROPN
emaj-219	164	7	,	,	PUNCT
emaj-219	164	8	j.	j.	PROPN
emaj-219	164	9	(	(	PUNCT
emaj-219	164	10	2014	2014	NUM
emaj-219	164	11	)	)	PUNCT
emaj-219	164	12	.	.	PUNCT
emaj-219	165	1	a	a	DET
emaj-219	165	2	review	review	NOUN
emaj-219	165	3	of	of	ADP
emaj-219	165	4	archival	archival	NOUN
emaj-219	165	5	auditing	auditing	NOUN
emaj-219	165	6	research	research	NOUN
emaj-219	165	7	.	.	PUNCT
emaj-219	166	1	journal	journal	NOUN
emaj-219	166	2	of	of	ADP
emaj-219	166	3	accounting	accounting	NOUN
emaj-219	166	4	and	and	CCONJ
emaj-219	166	5	economics	economic	NOUN
emaj-219	166	6	,	,	PUNCT
emaj-219	166	7	58(2	58(2	PROPN
emaj-219	166	8	-	-	SYM
emaj-219	166	9	3	3	NUM
emaj-219	166	10	)	)	PUNCT
emaj-219	166	11	,	,	PUNCT
emaj-219	166	12	275	275	NUM
emaj-219	166	13	-	-	SYM
emaj-219	166	14	326	326	NUM
emaj-219	166	15	.	.	PUNCT
emaj-219	167	1	ertan	ertan	PROPN
emaj-219	167	2	,	,	PUNCT
emaj-219	167	3	y.	y.	PROPN
emaj-219	167	4	,	,	PUNCT
emaj-219	167	5	&	&	CCONJ
emaj-219	167	6	kızık	kızık	PROPN
emaj-219	167	7	,	,	PUNCT
emaj-219	167	8	e.	e.	PROPN
emaj-219	167	9	(	(	PUNCT
emaj-219	167	10	2019	2019	NUM
emaj-219	167	11	)	)	PUNCT
emaj-219	167	12	.	.	PUNCT
emaj-219	168	1	key	key	ADJ
emaj-219	168	2	audit	audit	NOUN
emaj-219	168	3	matters	matter	NOUN
emaj-219	168	4	:	:	PUNCT
emaj-219	168	5	investigation	investigation	NOUN
emaj-219	168	6	of	of	ADP
emaj-219	168	7	bist	bist	ADJ
emaj-219	168	8	manufacturing	manufacturing	NOUN
emaj-219	168	9	companies	company	NOUN
emaj-219	168	10	2017	2017	NUM
emaj-219	168	11	audit	audit	NOUN
emaj-219	168	12	reports	report	NOUN
emaj-219	168	13	.	.	PUNCT
emaj-219	169	1	journal	journal	NOUN
emaj-219	169	2	of	of	ADP
emaj-219	169	3	accounting	accounting	PROPN
emaj-219	169	4	&	&	CCONJ
emaj-219	169	5	finance	finance	NOUN
emaj-219	169	6	,	,	PUNCT
emaj-219	169	7	special	special	ADJ
emaj-219	169	8	issues	issue	NOUN
emaj-219	169	9	,	,	PUNCT
emaj-219	169	10	263268	263268	NUM
emaj-219	169	11	.	.	PUNCT
emaj-219	170	1	ferreira	ferreira	PROPN
emaj-219	170	2	,	,	PUNCT
emaj-219	170	3	c.	c.	PROPN
emaj-219	170	4	,	,	PUNCT
emaj-219	170	5	&	&	CCONJ
emaj-219	170	6	morais	morais	PROPN
emaj-219	170	7	,	,	PUNCT
emaj-219	170	8	a.	a.	NOUN
emaj-219	170	9	i.	i.	PROPN
emaj-219	170	10	(	(	PUNCT
emaj-219	170	11	2019	2019	NUM
emaj-219	170	12	)	)	PUNCT
emaj-219	170	13	.	.	PUNCT
emaj-219	171	1	analysis	analysis	NOUN
emaj-219	171	2	of	of	ADP
emaj-219	171	3	the	the	DET
emaj-219	171	4	relationship	relationship	NOUN
emaj-219	171	5	between	between	ADP
emaj-219	171	6	company	company	NOUN
emaj-219	171	7	characteristics	characteristic	NOUN
emaj-219	171	8	and	and	CCONJ
emaj-219	171	9	key	key	ADJ
emaj-219	171	10	audit	audit	NOUN
emaj-219	171	11	matters	matter	NOUN
emaj-219	171	12	disclosed	disclose	VERB
emaj-219	171	13	.	.	PUNCT
emaj-219	172	1	revista	revista	PROPN
emaj-219	172	2	contabilidade	contabilidade	PROPN
emaj-219	172	3	&	&	CCONJ
emaj-219	172	4	financas	financa	NOUN
emaj-219	172	5	,	,	PUNCT
emaj-219	172	6	31(83	31(83	NUM
emaj-219	172	7	)	)	PUNCT
emaj-219	172	8	,	,	PUNCT
emaj-219	172	9	262	262	NUM
emaj-219	172	10	-	-	SYM
emaj-219	172	11	274	274	NUM
emaj-219	172	12	.	.	PUNCT
emaj-219	173	1	gimbar	gimbar	NOUN
emaj-219	173	2	,	,	PUNCT
emaj-219	173	3	c.	c.	PROPN
emaj-219	173	4	,	,	PUNCT
emaj-219	173	5	hansen	hansen	PROPN
emaj-219	173	6	,	,	PUNCT
emaj-219	173	7	b.	b.	PROPN
emaj-219	173	8	,	,	PUNCT
emaj-219	173	9	&	&	CCONJ
emaj-219	173	10	ozlanski	ozlanski	PROPN
emaj-219	173	11	,	,	PUNCT
emaj-219	173	12	m.	m.	PROPN
emaj-219	173	13	e.	e.	PROPN
emaj-219	173	14	(	(	PUNCT
emaj-219	173	15	2016	2016	NUM
emaj-219	173	16	)	)	PUNCT
emaj-219	173	17	.	.	PUNCT
emaj-219	174	1	the	the	DET
emaj-219	174	2	effect	effect	NOUN
emaj-219	174	3	of	of	ADP
emaj-219	174	4	critical	critical	ADJ
emaj-219	174	5	audit	audit	NOUN
emaj-219	174	6	matter	matter	NOUN
emaj-219	174	7	paragraphs	paragraph	NOUN
emaj-219	174	8	and	and	CCONJ
emaj-219	174	9	accounting	accounting	NOUN
emaj-219	174	10	standard	standard	ADJ
emaj-219	174	11	precision	precision	NOUN
emaj-219	174	12	on	on	ADP
emaj-219	174	13	auditor	auditor	NOUN
emaj-219	174	14	liability	liability	NOUN
emaj-219	174	15	.	.	PUNCT
emaj-219	175	1	the	the	DET
emaj-219	175	2	accouting	accouting	PROPN
emaj-219	175	3	review	review	PROPN
emaj-219	175	4	,	,	PUNCT
emaj-219	175	5	91(6	91(6	NUM
emaj-219	175	6	)	)	PUNCT
emaj-219	175	7	,	,	PUNCT
emaj-219	175	8	16291646	16291646	NUM
emaj-219	175	9	.	.	PUNCT
emaj-219	176	1	gold	gold	NOUN
emaj-219	176	2	,	,	PUNCT
emaj-219	176	3	a.	a.	NOUN
emaj-219	176	4	,	,	PUNCT
emaj-219	176	5	heilmann	heilmann	PROPN
emaj-219	176	6	,	,	PUNCT
emaj-219	176	7	m.	m.	NOUN
emaj-219	176	8	,	,	PUNCT
emaj-219	176	9	pott	pott	PROPN
emaj-219	176	10	,	,	PUNCT
emaj-219	176	11	c.	c.	PROPN
emaj-219	176	12	,	,	PUNCT
emaj-219	176	13	&	&	CCONJ
emaj-219	176	14	rematzki	rematzki	PROPN
emaj-219	176	15	,	,	PUNCT
emaj-219	176	16	j.	j.	PROPN
emaj-219	176	17	(	(	PUNCT
emaj-219	176	18	2020	2020	NUM
emaj-219	176	19	)	)	PUNCT
emaj-219	176	20	.	.	PUNCT
emaj-219	177	1	do	do	AUX
emaj-219	177	2	key	key	ADJ
emaj-219	177	3	audit	audit	NOUN
emaj-219	177	4	matters	matter	NOUN
emaj-219	177	5	impact	impact	VERB
emaj-219	177	6	financial	financial	ADJ
emaj-219	177	7	reporting	reporting	NOUN
emaj-219	177	8	behavior	behavior	NOUN
emaj-219	177	9	?	?	PUNCT
emaj-219	178	1	international	international	ADJ
emaj-219	178	2	journal	journal	NOUN
emaj-219	178	3	of	of	ADP
emaj-219	178	4	auditing	auditing	NOUN
emaj-219	178	5	,	,	PUNCT
emaj-219	178	6	24	24	NUM
emaj-219	178	7	(	(	PUNCT
emaj-219	178	8	2	2	NUM
emaj-219	178	9	)	)	PUNCT
emaj-219	178	10	,	,	PUNCT
emaj-219	178	11	232	232	NUM
emaj-219	178	12	-	-	SYM
emaj-219	178	13	244	244	NUM
emaj-219	178	14	.	.	PUNCT
emaj-219	179	1	gökgöz	gökgöz	PROPN
emaj-219	179	2	,	,	PUNCT
emaj-219	179	3	a.	a.	NOUN
emaj-219	179	4	(	(	PUNCT
emaj-219	179	5	2018	2018	NUM
emaj-219	179	6	)	)	PUNCT
emaj-219	179	7	.	.	PUNCT
emaj-219	180	1	reporting	report	VERB
emaj-219	180	2	key	key	ADJ
emaj-219	180	3	audit	audit	NOUN
emaj-219	180	4	matters	matter	NOUN
emaj-219	180	5	within	within	ADP
emaj-219	180	6	the	the	DET
emaj-219	180	7	independent	independent	ADJ
emaj-219	180	8	audit	audit	NOUN
emaj-219	180	9	’s	’s	PART
emaj-219	180	10	report	report	NOUN
emaj-219	180	11	and	and	CCONJ
emaj-219	180	12	a	a	DET
emaj-219	180	13	study	study	NOUN
emaj-219	180	14	on	on	ADP
emaj-219	180	15	the	the	DET
emaj-219	180	16	companies	company	NOUN
emaj-219	180	17	listed	list	VERB
emaj-219	180	18	in	in	ADP
emaj-219	180	19	istanbul	istanbul	PROPN
emaj-219	180	20	stock	stock	PROPN
emaj-219	180	21	exchange	exchange	PROPN
emaj-219	180	22	.	.	PUNCT
emaj-219	181	1	journal	journal	NOUN
emaj-219	181	2	of	of	ADP
emaj-219	181	3	accounting	accounting	NOUN
emaj-219	181	4	,	,	PUNCT
emaj-219	181	5	finance	finance	NOUN
emaj-219	181	6	and	and	CCONJ
emaj-219	181	7	auditing	auditing	NOUN
emaj-219	181	8	studies	study	NOUN
emaj-219	181	9	,	,	PUNCT
emaj-219	181	10	4	4	NUM
emaj-219	181	11	(	(	PUNCT
emaj-219	181	12	2	2	NUM
emaj-219	181	13	)	)	PUNCT
emaj-219	181	14	,	,	PUNCT
emaj-219	181	15	92	92	NUM
emaj-219	181	16	-	-	SYM
emaj-219	181	17	105	105	NUM
emaj-219	181	18	.	.	PUNCT
emaj-219	182	1	gutierrez	gutierrez	PROPN
emaj-219	182	2	,	,	PUNCT
emaj-219	182	3	e.	e.	PROPN
emaj-219	182	4	,	,	PUNCT
emaj-219	182	5	minutti	minutti	NOUN
emaj-219	182	6	-	-	PUNCT
emaj-219	182	7	meza	meza	NOUN
emaj-219	182	8	,	,	PUNCT
emaj-219	182	9	m.	m.	NOUN
emaj-219	182	10	,	,	PUNCT
emaj-219	182	11	tatum	tatum	PROPN
emaj-219	182	12	,	,	PUNCT
emaj-219	182	13	k.	k.	PROPN
emaj-219	182	14	w.	w.	PROPN
emaj-219	182	15	,	,	PUNCT
emaj-219	182	16	&	&	CCONJ
emaj-219	182	17	vulcheva	vulcheva	PROPN
emaj-219	182	18	,	,	PUNCT
emaj-219	182	19	m.	m.	NOUN
emaj-219	182	20	(	(	PUNCT
emaj-219	182	21	2018	2018	NUM
emaj-219	182	22	)	)	PUNCT
emaj-219	182	23	.	.	PUNCT
emaj-219	183	1	consequences	consequence	NOUN
emaj-219	183	2	of	of	ADP
emaj-219	183	3	adopting	adopt	VERB
emaj-219	183	4	an	an	DET
emaj-219	183	5	expanded	expand	VERB
emaj-219	183	6	auditor	auditor	NOUN
emaj-219	183	7	's	's	PART
emaj-219	183	8	report	report	NOUN
emaj-219	183	9	in	in	ADP
emaj-219	183	10	the	the	DET
emaj-219	183	11	united	united	ADJ
emaj-219	183	12	kingdom	kingdom	PROPN
emaj-219	183	13	.	.	PUNCT
emaj-219	184	1	review	review	NOUN
emaj-219	184	2	of	of	ADP
emaj-219	184	3	accounting	accounting	NOUN
emaj-219	184	4	studies	study	NOUN
emaj-219	184	5	,	,	PUNCT
emaj-219	184	6	23(4	23(4	NOUN
emaj-219	184	7	)	)	PUNCT
emaj-219	184	8	,	,	PUNCT
emaj-219	184	9	1543	1543	NUM
emaj-219	184	10	-	-	SYM
emaj-219	184	11	1587	1587	NUM
emaj-219	184	12	.	.	PUNCT
emaj-219	185	1	kalıpcı	kalıpcı	NOUN
emaj-219	185	2	çağıran	çağıran	NOUN
emaj-219	185	3	,	,	PUNCT
emaj-219	185	4	f.	f.	PROPN
emaj-219	185	5	,	,	PUNCT
emaj-219	185	6	&	&	CCONJ
emaj-219	185	7	varıcı	varıcı	PROPN
emaj-219	185	8	,	,	PUNCT
emaj-219	185	9	i.	i.	NOUN
emaj-219	185	10	(	(	PUNCT
emaj-219	185	11	2019	2019	NUM
emaj-219	185	12	)	)	PUNCT
emaj-219	185	13	.	.	PUNCT
emaj-219	186	1	key	key	ADJ
emaj-219	186	2	audit	audit	NOUN
emaj-219	186	3	matters	matter	VERB
emaj-219	186	4	within	within	ADP
emaj-219	186	5	the	the	DET
emaj-219	186	6	framework	framework	NOUN
emaj-219	186	7	of	of	ADP
emaj-219	186	8	isa	isa	NOUN
emaj-219	186	9	701	701	NUM
emaj-219	186	10	:	:	PUNCT
emaj-219	186	11	an	an	DET
emaj-219	186	12	analysis	analysis	NOUN
emaj-219	186	13	on	on	ADP
emaj-219	186	14	audit	audit	NOUN
emaj-219	186	15	reports	report	NOUN
emaj-219	186	16	of	of	ADP
emaj-219	186	17	companies	company	NOUN
emaj-219	186	18	listed	list	VERB
emaj-219	186	19	in	in	ADP
emaj-219	186	20	bist	bist	ADJ
emaj-219	186	21	manufacturing	manufacturing	NOUN
emaj-219	186	22	industry	industry	NOUN
emaj-219	186	23	.	.	PUNCT
emaj-219	187	1	international	international	ADJ
emaj-219	187	2	journal	journal	PROPN
emaj-219	187	3	of	of	ADP
emaj-219	187	4	economic	economic	ADJ
emaj-219	187	5	and	and	CCONJ
emaj-219	187	6	administrative	administrative	ADJ
emaj-219	187	7	studies	study	NOUN
emaj-219	187	8	,	,	PUNCT
emaj-219	187	9	22	22	NUM
emaj-219	187	10	,	,	PUNCT
emaj-219	187	11	193	193	NUM
emaj-219	187	12	-	-	SYM
emaj-219	187	13	208	208	NUM
emaj-219	187	14	.	.	PUNCT
emaj-219	188	1	kavut	kavut	NOUN
emaj-219	188	2	,	,	PUNCT
emaj-219	188	3	f.	f.	PROPN
emaj-219	188	4	l.	l.	PROPN
emaj-219	188	5	&	&	CCONJ
emaj-219	188	6	güngör	güngör	PROPN
emaj-219	188	7	,	,	PUNCT
emaj-219	188	8	n.	n.	PROPN
emaj-219	188	9	(	(	PUNCT
emaj-219	188	10	2018	2018	NUM
emaj-219	188	11	)	)	PUNCT
emaj-219	188	12	.	.	PUNCT
emaj-219	189	1	key	key	ADJ
emaj-219	189	2	audit	audit	NOUN
emaj-219	189	3	matters	matter	VERB
emaj-219	189	4	in	in	ADP
emaj-219	189	5	independent	independent	ADJ
emaj-219	189	6	audit	audit	NOUN
emaj-219	189	7	:	:	PUNCT
emaj-219	189	8	an	an	DET
emaj-219	189	9	analysis	analysis	NOUN
emaj-219	189	10	on	on	ADP
emaj-219	189	11	firm	firm	NOUN
emaj-219	189	12	listed	list	VERB
emaj-219	189	13	in	in	ADP
emaj-219	189	14	the	the	DET
emaj-219	189	15	bist-100	bist-100	NOUN
emaj-219	189	16	in	in	ADP
emaj-219	189	17	2017	2017	NUM
emaj-219	189	18	.	.	PUNCT
emaj-219	190	1	journal	journal	NOUN
emaj-219	190	2	of	of	ADP
emaj-219	190	3	accounting	accounting	PROPN
emaj-219	190	4	institute	institute	PROPN
emaj-219	190	5	.	.	PUNCT
emaj-219	191	1	16	16	NUM
emaj-219	191	2	(	(	PUNCT
emaj-219	191	3	59	59	NUM
emaj-219	191	4	)	)	PUNCT
emaj-219	191	5	,	,	PUNCT
emaj-219	191	6	59	59	NUM
emaj-219	191	7	-	-	SYM
emaj-219	191	8	70	70	NUM
emaj-219	191	9	.	.	PUNCT
emaj-219	192	1	kim	kim	PROPN
emaj-219	192	2	,	,	PUNCT
emaj-219	192	3	kwang	kwang	PROPN
emaj-219	192	4	yoon	yoon	PROPN
emaj-219	192	5	,	,	PUNCT
emaj-219	192	6	han	han	PROPN
emaj-219	192	7	soo	soo	PROPN
emaj-219	192	8	kim	kim	PROPN
emaj-219	192	9	,	,	PUNCT
emaj-219	192	10	and	and	CCONJ
emaj-219	192	11	sung	sing	VERB
emaj-219	192	12	jin	jin	PROPN
emaj-219	192	13	park	park	PROPN
emaj-219	192	14	.	.	PUNCT
emaj-219	193	1	(	(	PUNCT
emaj-219	193	2	2016	2016	NUM
emaj-219	193	3	)	)	PUNCT
emaj-219	193	4	.	.	PUNCT
emaj-219	194	1	the	the	DET
emaj-219	194	2	effect	effect	NOUN
emaj-219	194	3	of	of	ADP
emaj-219	194	4	implementation	implementation	NOUN
emaj-219	194	5	of	of	ADP
emaj-219	194	6	the	the	DET
emaj-219	194	7	new	new	ADJ
emaj-219	194	8	and	and	CCONJ
emaj-219	194	9	revised	revise	VERB
emaj-219	194	10	international	international	ADJ
emaj-219	194	11	auditor	auditor	NOUN
emaj-219	194	12	’s	’s	PART
emaj-219	194	13	reporting	reporting	NOUN
emaj-219	194	14	standards	standard	NOUN
emaj-219	194	15	on	on	ADP
emaj-219	194	16	korea	korea	PROPN
emaj-219	194	17	’s	’s	PART
emaj-219	194	18	audit	audit	NOUN
emaj-219	194	19	environment	environment	NOUN
emaj-219	194	20	.	.	PUNCT
emaj-219	195	1	accounting	accounting	NOUN
emaj-219	195	2	information	information	PROPN
emaj-219	195	3	review	review	PROPN
emaj-219	195	4	,	,	PUNCT
emaj-219	195	5	34	34	NUM
emaj-219	195	6	,	,	PUNCT
emaj-219	195	7	509	509	NUM
emaj-219	195	8	-	-	SYM
emaj-219	195	9	31	31	NUM
emaj-219	195	10	.	.	PUNCT
emaj-219	196	1	lennox	lennox	PROPN
emaj-219	196	2	,	,	PUNCT
emaj-219	196	3	c.	c.	PROPN
emaj-219	196	4	s.	s.	PROPN
emaj-219	196	5	,	,	PUNCT
emaj-219	196	6	schmidt	schmidt	PROPN
emaj-219	196	7	,	,	PUNCT
emaj-219	196	8	j.	j.	PROPN
emaj-219	196	9	j.	j.	PROPN
emaj-219	196	10	,	,	PUNCT
emaj-219	196	11	&	&	CCONJ
emaj-219	196	12	thompson	thompson	PROPN
emaj-219	196	13	,	,	PUNCT
emaj-219	196	14	a.	a.	NOUN
emaj-219	196	15	(	(	PUNCT
emaj-219	196	16	2019	2019	NUM
emaj-219	196	17	)	)	PUNCT
emaj-219	196	18	.	.	PUNCT
emaj-219	197	1	are	be	AUX
emaj-219	197	2	expanded	expand	VERB
emaj-219	197	3	audit	audit	NOUN
emaj-219	197	4	reports	report	NOUN
emaj-219	197	5	informative	informative	ADJ
emaj-219	197	6	to	to	ADP
emaj-219	197	7	investors	investor	NOUN
emaj-219	197	8	?	?	PUNCT
emaj-219	198	1	evidence	evidence	NOUN
emaj-219	198	2	from	from	ADP
emaj-219	198	3	the	the	DET
emaj-219	198	4	u.k	u.k	PROPN
emaj-219	198	5	,	,	PUNCT
emaj-219	198	6	ssrn	ssrn	PROPN
emaj-219	198	7	electronic	electronic	ADJ
emaj-219	198	8	journal	journal	NOUN
emaj-219	198	9	.	.	PUNCT
emaj-219	199	1	working	work	VERB
emaj-219	199	2	paper	paper	NOUN
emaj-219	199	3	.	.	PUNCT
emaj-219	200	1	pinto	pinto	NOUN
emaj-219	200	2	,	,	PUNCT
emaj-219	200	3	i	i	PRON
emaj-219	200	4	,	,	PUNCT
emaj-219	200	5	&	&	CCONJ
emaj-219	200	6	morais	morais	PROPN
emaj-219	200	7	a.i	a.i	PROPN
emaj-219	200	8	.	.	PROPN
emaj-219	200	9	(	(	PUNCT
emaj-219	200	10	2019	2019	NUM
emaj-219	200	11	)	)	PUNCT
emaj-219	200	12	.	.	PUNCT
emaj-219	201	1	what	what	PRON
emaj-219	201	2	matters	matter	VERB
emaj-219	201	3	in	in	ADP
emaj-219	201	4	disclosures	disclosure	NOUN
emaj-219	201	5	of	of	ADP
emaj-219	201	6	key	key	ADJ
emaj-219	201	7	audit	audit	NOUN
emaj-219	201	8	matters	matter	NOUN
emaj-219	201	9	:	:	PUNCT
emaj-219	201	10	evidence	evidence	NOUN
emaj-219	201	11	from	from	ADP
emaj-219	201	12	europe	europe	PROPN
emaj-219	201	13	.	.	PUNCT
emaj-219	202	1	journal	journal	PROPN
emaj-219	202	2	of	of	ADP
emaj-219	202	3	international	international	ADJ
emaj-219	202	4	financial	financial	ADJ
emaj-219	202	5	management	management	NOUN
emaj-219	202	6	&	&	CCONJ
emaj-219	202	7	accounting	accounting	PROPN
emaj-219	202	8	,	,	PUNCT
emaj-219	202	9	30	30	NUM
emaj-219	202	10	,	,	PUNCT
emaj-219	202	11	145	145	NUM
emaj-219	202	12	-	-	SYM
emaj-219	202	13	62	62	NUM
emaj-219	202	14	.	.	PUNCT
emaj-219	203	1	pratoomsuwan	pratoomsuwan	PROPN
emaj-219	203	2	,	,	PUNCT
emaj-219	203	3	t.	t.	PROPN
emaj-219	203	4	,	,	PUNCT
emaj-219	203	5	&	&	CCONJ
emaj-219	203	6	yolrabil	yolrabil	PROPN
emaj-219	203	7	,	,	PUNCT
emaj-219	203	8	o.	o.	PROPN
emaj-219	203	9	(	(	PUNCT
emaj-219	203	10	2020	2020	NUM
emaj-219	203	11	)	)	PUNCT
emaj-219	203	12	.	.	PUNCT
emaj-219	204	1	key	key	ADJ
emaj-219	204	2	audit	audit	NOUN
emaj-219	204	3	matter	matter	NOUN
emaj-219	204	4	and	and	CCONJ
emaj-219	204	5	auditor	auditor	NOUN
emaj-219	204	6	liability	liability	NOUN
emaj-219	204	7	:	:	PUNCT
emaj-219	204	8	evidence	evidence	NOUN
emaj-219	204	9	from	from	ADP
emaj-219	204	10	auditor	auditor	NOUN
emaj-219	204	11	evaluators	evaluator	NOUN
emaj-219	204	12	in	in	ADP
emaj-219	204	13	thailand	thailand	PROPN
emaj-219	204	14	.	.	PUNCT
emaj-219	205	1	journal	journal	PROPN
emaj-219	205	2	of	of	ADP
emaj-219	205	3	applied	apply	VERB
emaj-219	205	4	accounting	accounting	NOUN
emaj-219	205	5	research	research	NOUN
emaj-219	205	6	,	,	PUNCT
emaj-219	205	7	21(4	21(4	NUM
emaj-219	205	8	)	)	PUNCT
emaj-219	205	9	,	,	PUNCT
emaj-219	205	10	741	741	NUM
emaj-219	205	11	-	-	SYM
emaj-219	205	12	762	762	NUM
emaj-219	205	13	.	.	PUNCT
emaj-219	206	1	rapley	rapley	PROPN
emaj-219	206	2	,	,	PUNCT
emaj-219	206	3	e.	e.	PROPN
emaj-219	206	4	t.	t.	PROPN
emaj-219	206	5	,	,	PUNCT
emaj-219	206	6	robertson	robertson	PROPN
emaj-219	206	7	,	,	PUNCT
emaj-219	206	8	j.	j.	PROPN
emaj-219	206	9	c.	c.	PROPN
emaj-219	206	10	,	,	PUNCT
emaj-219	206	11	&	&	CCONJ
emaj-219	206	12	smith	smith	PROPN
emaj-219	206	13	,	,	PUNCT
emaj-219	206	14	j.	j.	PROPN
emaj-219	206	15	l.	l.	PROPN
emaj-219	206	16	(	(	PUNCT
emaj-219	206	17	2018	2018	NUM
emaj-219	206	18	)	)	PUNCT
emaj-219	206	19	.	.	PUNCT
emaj-219	207	1	the	the	DET
emaj-219	207	2	effects	effect	NOUN
emaj-219	207	3	of	of	ADP
emaj-219	207	4	disclosing	disclose	VERB
emaj-219	207	5	critical	critical	ADJ
emaj-219	207	6	audit	audit	NOUN
emaj-219	207	7	matters	matter	NOUN
emaj-219	207	8	and	and	CCONJ
emaj-219	207	9	auditor	auditor	NOUN
emaj-219	207	10	tenure	tenure	NOUN
emaj-219	207	11	on	on	ADP
emaj-219	207	12	investors	investor	NOUN
emaj-219	207	13	’	'	PUNCT
emaj-219	207	14	judgments	judgment	NOUN
emaj-219	207	15	.	.	PUNCT
emaj-219	208	1	available	available	ADJ
emaj-219	208	2	at	at	ADP
emaj-219	208	3	ssrn	ssrn	PROPN
emaj-219	208	4	3294340	3294340	NUM
emaj-219	208	5	.	.	PUNCT
emaj-219	209	1	ratzinger	ratzinger	PROPN
emaj-219	209	2	-	-	PUNCT
emaj-219	209	3	sakel	sakel	PROPN
emaj-219	209	4	,	,	PUNCT
emaj-219	209	5	n.	n.	NOUN
emaj-219	209	6	v.	v.	PROPN
emaj-219	209	7	s.	s.	PROPN
emaj-219	209	8	,	,	PUNCT
emaj-219	209	9	&	&	CCONJ
emaj-219	209	10	thei	thei	PROPN
emaj-219	209	11	,	,	PUNCT
emaj-219	209	12	j.	j.	PROPN
emaj-219	209	13	c.	c.	PROPN
emaj-219	209	14	(	(	PUNCT
emaj-219	209	15	2019	2019	NUM
emaj-219	209	16	)	)	PUNCT
emaj-219	209	17	.	.	PUNCT
emaj-219	210	1	does	do	AUX
emaj-219	210	2	considering	consider	VERB
emaj-219	210	3	key	key	ADJ
emaj-219	210	4	audit	audit	NOUN
emaj-219	210	5	matters	matter	NOUN
emaj-219	210	6	affect	affect	VERB
emaj-219	210	7	auditor	auditor	NOUN
emaj-219	210	8	judgment	judgment	NOUN
emaj-219	210	9	performance	performance	NOUN
emaj-219	210	10	?	?	PUNCT
emaj-219	211	1	corporate	corporate	ADJ
emaj-219	211	2	ownership	ownership	NOUN
emaj-219	211	3	&	&	CCONJ
emaj-219	211	4	control	control	NOUN
emaj-219	211	5	,	,	PUNCT
emaj-219	211	6	17(special	17(special	NUM
emaj-219	211	7	issue	issue	NOUN
emaj-219	211	8	)	)	PUNCT
emaj-219	211	9	,	,	PUNCT
emaj-219	211	10	196	196	NUM
emaj-219	211	11	-	-	SYM
emaj-219	211	12	210	210	NUM
emaj-219	211	13	.	.	PUNCT
emaj-219	212	1	sarısoy	sarısoy	NOUN
emaj-219	212	2	,	,	PUNCT
emaj-219	212	3	o.	o.	PROPN
emaj-219	212	4	,	,	PUNCT
emaj-219	212	5	&	&	CCONJ
emaj-219	212	6	kepçe	kepçe	PROPN
emaj-219	212	7	,	,	PUNCT
emaj-219	212	8	n.	n.	NOUN
emaj-219	212	9	(	(	PUNCT
emaj-219	212	10	2019	2019	NUM
emaj-219	212	11	)	)	PUNCT
emaj-219	212	12	.	.	PUNCT
emaj-219	213	1	communicating	communicate	VERB
emaj-219	213	2	key	key	ADJ
emaj-219	213	3	audit	audit	NOUN
emaj-219	213	4	matters	matter	NOUN
emaj-219	213	5	in	in	ADP
emaj-219	213	6	the	the	DET
emaj-219	213	7	independent	independent	ADJ
emaj-219	213	8	auditor	auditor	NOUN
emaj-219	213	9	’s	’s	PART
emaj-219	213	10	report	report	NOUN
emaj-219	213	11	and	and	CCONJ
emaj-219	213	12	expectation	expectation	NOUN
emaj-219	213	13	gap	gap	NOUN
emaj-219	213	14	,	,	PUNCT
emaj-219	213	15	mali	mali	PROPN
emaj-219	213	16	cozum	cozum	PROPN
emaj-219	213	17	dergisi	dergisi	PROPN
emaj-219	213	18	/	/	SYM
emaj-219	213	19	financial	financial	ADJ
emaj-219	213	20	analysis	analysis	NOUN
emaj-219	213	21	,	,	PUNCT
emaj-219	213	22	29	29	NUM
emaj-219	213	23	(	(	PUNCT
emaj-219	213	24	153	153	NUM
emaj-219	213	25	)	)	PUNCT
emaj-219	213	26	,	,	PUNCT
emaj-219	213	27	39	39	NUM
emaj-219	213	28	-	-	SYM
emaj-219	213	29	66	66	NUM
emaj-219	213	30	.	.	PUNCT
emaj-219	214	1	segal	segal	PROPN
emaj-219	214	2	,	,	PUNCT
emaj-219	214	3	m.	m.	NOUN
emaj-219	214	4	(	(	PUNCT
emaj-219	214	5	2019	2019	NUM
emaj-219	214	6	)	)	PUNCT
emaj-219	214	7	.	.	PUNCT
emaj-219	215	1	key	key	ADJ
emaj-219	215	2	audit	audit	NOUN
emaj-219	215	3	matters	matter	NOUN
emaj-219	215	4	:	:	PUNCT
emaj-219	215	5	insight	insight	NOUN
emaj-219	215	6	from	from	ADP
emaj-219	215	7	audit	audit	NOUN
emaj-219	215	8	experts	expert	NOUN
emaj-219	215	9	.	.	PUNCT
emaj-219	216	1	meditari	meditari	ADJ
emaj-219	216	2	accountancy	accountancy	NOUN
emaj-219	216	3	research	research	NOUN
emaj-219	216	4	.	.	PUNCT
emaj-219	217	1	27(3	27(3	NUM
emaj-219	217	2	)	)	PUNCT
emaj-219	217	3	,	,	PUNCT
emaj-219	217	4	474	474	NUM
emaj-219	217	5	-	-	SYM
emaj-219	217	6	494	494	NUM
emaj-219	217	7	.	.	PUNCT
emaj-219	218	1	sierra	sierra	NOUN
emaj-219	218	2	-	-	PUNCT
emaj-219	218	3	garcía	garcía	PROPN
emaj-219	218	4	,	,	PUNCT
emaj-219	218	5	l.	l.	PROPN
emaj-219	218	6	,	,	PUNCT
emaj-219	218	7	gambetta	gambetta	NOUN
emaj-219	218	8	,	,	PUNCT
emaj-219	218	9	n.	n.	NOUN
emaj-219	218	10	,	,	PUNCT
emaj-219	218	11	garcía	garcía	ADJ
emaj-219	218	12	-	-	PUNCT
emaj-219	218	13	benau	benau	NOUN
emaj-219	218	14	,	,	PUNCT
emaj-219	218	15	m.	m.	NOUN
emaj-219	218	16	a.	a.	PROPN
emaj-219	218	17	,	,	PUNCT
emaj-219	218	18	&	&	CCONJ
emaj-219	218	19	orta	orta	PROPN
emaj-219	218	20	-	-	PUNCT
emaj-219	218	21	pérez	pérez	NOUN
emaj-219	218	22	,	,	PUNCT
emaj-219	218	23	m.	m.	NOUN
emaj-219	218	24	(	(	PUNCT
emaj-219	218	25	2019	2019	NUM
emaj-219	218	26	)	)	PUNCT
emaj-219	218	27	.	.	PUNCT
emaj-219	219	1	understanding	understand	VERB
emaj-219	219	2	the	the	DET
emaj-219	219	3	determinants	determinant	NOUN
emaj-219	219	4	of	of	ADP
emaj-219	219	5	the	the	DET
emaj-219	219	6	magnitude	magnitude	NOUN
emaj-219	219	7	of	of	ADP
emaj-219	219	8	entity	entity	NOUN
emaj-219	219	9	-	-	PUNCT
emaj-219	219	10	level	level	NOUN
emaj-219	219	11	risk	risk	NOUN
emaj-219	219	12	and	and	CCONJ
emaj-219	219	13	account	account	NOUN
emaj-219	219	14	-	-	PUNCT
emaj-219	219	15	level	level	NOUN
emaj-219	219	16	risk	risk	NOUN
emaj-219	219	17	key	key	ADJ
emaj-219	219	18	audit	audit	NOUN
emaj-219	219	19	matters	matter	NOUN
emaj-219	219	20	:	:	PUNCT
emaj-219	219	21	the	the	DET
emaj-219	219	22	case	case	NOUN
emaj-219	219	23	of	of	ADP
emaj-219	219	24	the	the	DET
emaj-219	219	25	united	united	ADJ
emaj-219	219	26	kingdom	kingdom	PROPN
emaj-219	219	27	.	.	PUNCT
emaj-219	220	1	the	the	DET
emaj-219	220	2	british	british	PROPN
emaj-219	220	3	accounting	accounting	PROPN
emaj-219	220	4	review	review	PROPN
emaj-219	220	5	,	,	PUNCT
emaj-219	220	6	51(3	51(3	NUM
emaj-219	220	7	)	)	PUNCT
emaj-219	220	8	,	,	PUNCT
emaj-219	220	9	227	227	NUM
emaj-219	220	10	-	-	SYM
emaj-219	220	11	240	240	NUM
emaj-219	220	12	.	.	PUNCT
emaj-219	221	1	sirois	sirois	PROPN
emaj-219	221	2	,	,	PUNCT
emaj-219	221	3	l.-p	l.-p	PROPN
emaj-219	221	4	.	.	PUNCT
emaj-219	221	5	,	,	PUNCT
emaj-219	222	1	bédard	bédard	PROPN
emaj-219	222	2	,	,	PUNCT
emaj-219	222	3	j.	j.	PROPN
emaj-219	222	4	,	,	PUNCT
emaj-219	222	5	&	&	CCONJ
emaj-219	222	6	bera	bera	NOUN
emaj-219	222	7	,	,	PUNCT
emaj-219	222	8	p.	p.	NOUN
emaj-219	222	9	(	(	PUNCT
emaj-219	222	10	2018	2018	NUM
emaj-219	222	11	)	)	PUNCT
emaj-219	222	12	.	.	PUNCT
emaj-219	223	1	the	the	DET
emaj-219	223	2	informational	informational	ADJ
emaj-219	223	3	value	value	NOUN
emaj-219	223	4	of	of	ADP
emaj-219	223	5	key	key	ADJ
emaj-219	223	6	audit	audit	NOUN
emaj-219	223	7	matters	matter	NOUN
emaj-219	223	8	in	in	ADP
emaj-219	223	9	the	the	DET
emaj-219	223	10	auditor	auditor	NOUN
emaj-219	223	11	's	's	PART
emaj-219	223	12	report	report	NOUN
emaj-219	223	13	:	:	PUNCT
emaj-219	223	14	evidence	evidence	NOUN
emaj-219	223	15	from	from	ADP
emaj-219	223	16	an	an	DET
emaj-219	223	17	eye	eye	NOUN
emaj-219	223	18	-	-	PUNCT
emaj-219	223	19	tracking	track	VERB
emaj-219	223	20	study	study	NOUN
emaj-219	223	21	.	.	PUNCT
emaj-219	224	1	accounting	accounting	NOUN
emaj-219	224	2	horizons	horizon	NOUN
emaj-219	224	3	,	,	PUNCT
emaj-219	224	4	32(2	32(2	NUM
emaj-219	224	5	)	)	PUNCT
emaj-219	224	6	,	,	PUNCT
emaj-219	224	7	141	141	NUM
emaj-219	224	8	-	-	SYM
emaj-219	224	9	162	162	NUM
emaj-219	224	10	.	.	PUNCT
emaj-219	225	1	uzay	uzay	NOUN
emaj-219	225	2	,	,	PUNCT
emaj-219	225	3	s.	s.	PROPN
emaj-219	225	4	&	&	CCONJ
emaj-219	225	5	koylu	koylu	PROPN
emaj-219	225	6	,	,	PUNCT
emaj-219	225	7	c.	c.	PROPN
emaj-219	225	8	(	(	PUNCT
emaj-219	225	9	2018	2018	NUM
emaj-219	225	10	)	)	PUNCT
emaj-219	225	11	.	.	PUNCT
emaj-219	226	1	key	key	ADJ
emaj-219	226	2	audit	audit	NOUN
emaj-219	226	3	matters	matter	VERB
emaj-219	226	4	:	:	PUNCT
emaj-219	226	5	a	a	DET
emaj-219	226	6	research	research	NOUN
emaj-219	226	7	on	on	ADP
emaj-219	226	8	borsa	borsa	PROPN
emaj-219	226	9	istanbul	istanbul	PROPN
emaj-219	226	10	.	.	PUNCT
emaj-219	227	1	erciyes	erciyes	PROPN
emaj-219	227	2	university	university	PROPN
emaj-219	227	3	journal	journal	NOUN
emaj-219	227	4	of	of	ADP
emaj-219	227	5	faculty	faculty	NOUN
emaj-219	227	6	of	of	ADP
emaj-219	227	7	economics	economic	NOUN
emaj-219	227	8	and	and	CCONJ
emaj-219	227	9	administrative	administrative	ADJ
emaj-219	227	10	sciences	science	NOUN
emaj-219	227	11	,	,	PUNCT
emaj-219	227	12	52	52	NUM
emaj-219	227	13	,	,	PUNCT
emaj-219	227	14	47	47	NUM
emaj-219	227	15	-	-	SYM
emaj-219	227	16	70	70	NUM
emaj-219	227	17	.	.	PUNCT
emaj-219	228	1	velte	velte	NOUN
emaj-219	228	2	,	,	PUNCT
emaj-219	228	3	p.	p.	NOUN
emaj-219	228	4	(	(	PUNCT
emaj-219	228	5	2018	2018	NUM
emaj-219	228	6	)	)	PUNCT
emaj-219	228	7	.	.	PUNCT
emaj-219	229	1	does	do	VERB
emaj-219	229	2	gender	gender	NOUN
emaj-219	229	3	diversity	diversity	NOUN
emaj-219	229	4	in	in	ADP
emaj-219	229	5	the	the	DET
emaj-219	229	6	audit	audit	NOUN
emaj-219	229	7	committee	committee	NOUN
emaj-219	229	8	influence	influence	NOUN
emaj-219	229	9	key	key	ADJ
emaj-219	229	10	audit	audit	NOUN
emaj-219	229	11	matters	matter	NOUN
emaj-219	229	12	'	'	PART
emaj-219	229	13	readability	readability	NOUN
emaj-219	229	14	in	in	ADP
emaj-219	229	15	the	the	DET
emaj-219	229	16	audit	audit	NOUN
emaj-219	229	17	report	report	NOUN
emaj-219	229	18	?	?	PUNCT
emaj-219	230	1	uk	uk	PROPN
emaj-219	230	2	evidence	evidence	NOUN
emaj-219	230	3	.	.	PUNCT
emaj-219	231	1	corporate	corporate	ADJ
emaj-219	231	2	social	social	ADJ
emaj-219	231	3	responsibility	responsibility	NOUN
emaj-219	231	4	and	and	CCONJ
emaj-219	231	5	environmental	environmental	ADJ
emaj-219	231	6	management	management	NOUN
emaj-219	231	7	,	,	PUNCT
emaj-219	231	8	25(5	25(5	NUM
emaj-219	231	9	)	)	PUNCT
emaj-219	231	10	,	,	PUNCT
emaj-219	231	11	748	748	NUM
emaj-219	231	12	-	-	SYM
emaj-219	231	13	755	755	NUM
emaj-219	231	14	.	.	PUNCT
emaj-219	231	15	vinson	vinson	PROPN
emaj-219	231	16	,	,	PUNCT
emaj-219	231	17	j.	j.	PROPN
emaj-219	231	18	m.	m.	PROPN
emaj-219	231	19	,	,	PUNCT
emaj-219	231	20	robertson	robertson	PROPN
emaj-219	231	21	,	,	PUNCT
emaj-219	231	22	j.	j.	PROPN
emaj-219	231	23	c.	c.	PROPN
emaj-219	231	24	,	,	PUNCT
emaj-219	231	25	&	&	CCONJ
emaj-219	231	26	cockrell	cockrell	PROPN
emaj-219	231	27	,	,	PUNCT
emaj-219	231	28	r.	r.	PROPN
emaj-219	231	29	c.	c.	PROPN
emaj-219	231	30	(	(	PUNCT
emaj-219	231	31	2019	2019	NUM
emaj-219	231	32	)	)	PUNCT
emaj-219	231	33	.	.	PUNCT
emaj-219	232	1	the	the	DET
emaj-219	232	2	effects	effect	NOUN
emaj-219	232	3	of	of	ADP
emaj-219	232	4	critical	critical	ADJ
emaj-219	232	5	audit	audit	NOUN
emaj-219	232	6	matter	matter	NOUN
emaj-219	232	7	removal	removal	NOUN
emaj-219	232	8	and	and	CCONJ
emaj-219	232	9	duration	duration	NOUN
emaj-219	232	10	on	on	ADP
emaj-219	232	11	jurors	juror	NOUN
emaj-219	232	12	’	'	PUNCT
emaj-219	232	13	assessments	assessment	NOUN
emaj-219	232	14	of	of	ADP
emaj-219	232	15	auditor	auditor	NOUN
emaj-219	232	16	negligence	negligence	NOUN
emaj-219	232	17	.	.	PUNCT
emaj-219	233	1	auditing	auditing	NOUN
emaj-219	233	2	:	:	PUNCT
emaj-219	233	3	a	a	DET
emaj-219	233	4	journal	journal	NOUN
emaj-219	233	5	of	of	ADP
emaj-219	233	6	practice	practice	NOUN
emaj-219	233	7	&	&	CCONJ
emaj-219	233	8	theory	theory	NOUN
emaj-219	233	9	,	,	PUNCT
emaj-219	233	10	38(3	38(3	NUM
emaj-219	233	11	)	)	PUNCT
emaj-219	233	12	,	,	PUNCT
emaj-219	233	13	183	183	NUM
emaj-219	233	14	-	-	SYM
emaj-219	233	15	202	202	NUM
emaj-219	233	16	.	.	PUNCT
emaj-219	234	1	volume	volume	NOUN
emaj-219	234	2	11	11	NUM
emaj-219	234	3	no	no	DET
emaj-219	234	4	1	1	NUM
emaj-219	234	5	(	(	PUNCT
emaj-219	234	6	2021	2021	NUM
emaj-219	234	7	)	)	PUNCT
emaj-219	234	8	|	|	ADV
emaj-219	234	9	issn	issn	VERB
emaj-219	234	10	2158	2158	NUM
emaj-219	234	11	-	-	SYM
emaj-219	234	12	8708	8708	NUM
emaj-219	234	13	(	(	PUNCT
emaj-219	234	14	online	online	NOUN
emaj-219	234	15	)	)	PUNCT
emaj-219	234	16	|	|	ADV
emaj-219	234	17	doi	doi	X
emaj-219	234	18	10.5195	10.5195	NUM
emaj-219	234	19	/	/	SYM
emaj-219	234	20	emaj.2021.219	emaj.2021.219	NOUN
emaj-219	234	21	|	|	ADV
emaj-219	234	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-219	234	23	the	the	DET
emaj-219	234	24	analysis	analysis	NOUN
emaj-219	234	25	of	of	ADP
emaj-219	234	26	the	the	DET
emaj-219	234	27	relationship	relationship	NOUN
emaj-219	234	28	between	between	ADP
emaj-219	234	29	key	key	ADJ
emaj-219	234	30	audit	audit	NOUN
emaj-219	234	31	matters	matter	NOUN
emaj-219	234	32	(	(	PUNCT
emaj-219	234	33	kam	kam	ADJ
emaj-219	234	34	)	)	PUNCT
emaj-219	234	35	and	and	CCONJ
emaj-219	234	36	firm	firm	ADJ
emaj-219	234	37	characteristics	characteristic	NOUN
emaj-219	234	38	:	:	PUNCT
emaj-219	234	39	the	the	DET
emaj-219	234	40	case	case	NOUN
emaj-219	234	41	of	of	ADP
emaj-219	234	42	turkey	turkey	PROPN
emaj-219	234	43	page	page	NOUN
emaj-219	234	44	|66|	|66|	NOUN
emaj-219	234	45	emerging	emerge	VERB
emaj-219	234	46	markets	market	NOUN
emaj-219	234	47	journal	journal	PROPN
emaj-219	234	48	wu	wu	PROPN
emaj-219	234	49	,	,	PUNCT
emaj-219	234	50	c.	c.	PROPN
emaj-219	234	51	y.	y.	PROPN
emaj-219	234	52	h.	h.	PROPN
emaj-219	234	53	,	,	PUNCT
emaj-219	234	54	hsu	hsu	PROPN
emaj-219	234	55	,	,	PUNCT
emaj-219	234	56	h.	h.	PROPN
emaj-219	234	57	h.	h.	PROPN
emaj-219	234	58	,	,	PUNCT
emaj-219	234	59	&	&	CCONJ
emaj-219	234	60	haslam	haslam	PROPN
emaj-219	234	61	,	,	PUNCT
emaj-219	234	62	j.	j.	PROPN
emaj-219	234	63	(	(	PUNCT
emaj-219	234	64	2016	2016	NUM
emaj-219	234	65	)	)	PUNCT
emaj-219	234	66	.	.	PUNCT
emaj-219	235	1	audit	audit	NOUN
emaj-219	235	2	committees	committee	NOUN
emaj-219	235	3	,	,	PUNCT
emaj-219	235	4	non	non	ADJ
emaj-219	235	5	-	-	ADJ
emaj-219	235	6	audit	audit	ADJ
emaj-219	235	7	services	service	NOUN
emaj-219	235	8	,	,	PUNCT
emaj-219	235	9	and	and	CCONJ
emaj-219	235	10	auditor	auditor	NOUN
emaj-219	235	11	reporting	reporting	NOUN
emaj-219	235	12	decisions	decision	NOUN
emaj-219	235	13	prior	prior	ADV
emaj-219	235	14	to	to	ADP
emaj-219	235	15	failure	failure	NOUN
emaj-219	235	16	.	.	PUNCT
emaj-219	236	1	the	the	DET
emaj-219	236	2	british	british	PROPN
emaj-219	236	3	accounting	accounting	PROPN
emaj-219	236	4	review	review	PROPN
emaj-219	236	5	,	,	PUNCT
emaj-219	236	6	48(2	48(2	NUM
emaj-219	236	7	)	)	PUNCT
emaj-219	236	8	,	,	PUNCT
emaj-219	236	9	240	240	NUM
emaj-219	236	10	-	-	SYM
emaj-219	236	11	256	256	NUM
emaj-219	236	12	.	.	PUNCT