id	sid	tid	token	lemma	pos
emaj-231	1	1	volume	volume	NOUN
emaj-231	1	2	7	7	NUM
emaj-231	1	3	no	no	DET
emaj-231	1	4	2	2	NUM
emaj-231	1	5	(	(	PUNCT
emaj-231	1	6	2018	2018	NUM
emaj-231	1	7	)	)	PUNCT
emaj-231	2	1	|	|	ADV
emaj-231	2	2	issn	issn	VERB
emaj-231	2	3	2158	2158	NUM
emaj-231	2	4	-	-	SYM
emaj-231	2	5	8708	8708	NUM
emaj-231	2	6	(	(	PUNCT
emaj-231	2	7	online	online	NOUN
emaj-231	2	8	)	)	PUNCT
emaj-231	2	9	|	|	ADV
emaj-231	2	10	doi	doi	X
emaj-231	2	11	10.5195	10.5195	NUM
emaj-231	2	12	/	/	SYM
emaj-231	2	13	emaj.2018.134	emaj.2018.134	PROPN
emaj-231	2	14	|	|	ADV
emaj-231	2	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	2	16	the	the	DET
emaj-231	2	17	effects	effect	NOUN
emaj-231	2	18	of	of	ADP
emaj-231	2	19	internal	internal	ADJ
emaj-231	2	20	audit	audit	NOUN
emaj-231	2	21	,	,	PUNCT
emaj-231	2	22	audit	audit	NOUN
emaj-231	2	23	committee	committee	NOUN
emaj-231	2	24	and	and	CCONJ
emaj-231	2	25	firm	firm	ADJ
emaj-231	2	26	characteristics	characteristic	NOUN
emaj-231	2	27	on	on	ADP
emaj-231	2	28	audit	audit	NOUN
emaj-231	2	29	fees	fee	NOUN
emaj-231	2	30	in	in	ADP
emaj-231	2	31	a	a	DET
emaj-231	2	32	multi	multi	ADJ
emaj-231	2	33	-	-	NOUN
emaj-231	2	34	country	country	NOUN
emaj-231	2	35	and	and	CCONJ
emaj-231	2	36	industry	industry	NOUN
emaj-231	2	37	setting	set	VERB
emaj-231	2	38	prem	prem	PROPN
emaj-231	2	39	lal	lal	PROPN
emaj-231	2	40	joshi	joshi	PROPN
emaj-231	2	41	icssr	icssr	PROPN
emaj-231	2	42	institute	institute	PROPN
emaj-231	2	43	western	western	ADJ
emaj-231	2	44	regional	regional	ADJ
emaj-231	2	45	centre	centre	NOUN
emaj-231	2	46	,	,	PUNCT
emaj-231	2	47	india	india	PROPN
emaj-231	2	48	|	|	PROPN
emaj-231	2	49	e	e	NOUN
emaj-231	2	50	-	-	NOUN
emaj-231	2	51	mail	mail	NOUN
emaj-231	2	52	:	:	PUNCT
emaj-231	2	53	prem@acadjoshi.com	prem@acadjoshi.com	X
emaj-231	2	54	ashutosh	ashutosh	PROPN
emaj-231	2	55	deshmukh	deshmukh	PROPN
emaj-231	2	56	black	black	PROPN
emaj-231	2	57	school	school	NOUN
emaj-231	2	58	of	of	ADP
emaj-231	2	59	business	business	PROPN
emaj-231	2	60	penn	penn	PROPN
emaj-231	2	61	state	state	PROPN
emaj-231	2	62	behrend	behrend	PROPN
emaj-231	2	63	,	,	PUNCT
emaj-231	2	64	usa	usa	PROPN
emaj-231	2	65	|	|	CCONJ
emaj-231	2	66	e	e	NOUN
emaj-231	2	67	-	-	NOUN
emaj-231	2	68	mail	mail	NOUN
emaj-231	2	69	:	:	PUNCT
emaj-231	2	70	avd1@psu.edu	avd1@psu.edu	PROPN
emaj-231	2	71	jamel	jamel	PROPN
emaj-231	2	72	azibi	azibi	PROPN
emaj-231	2	73	university	university	PROPN
emaj-231	2	74	of	of	ADP
emaj-231	2	75	jendouba	jendouba	PROPN
emaj-231	2	76	,	,	PUNCT
emaj-231	2	77	tunisia	tunisia	NOUN
emaj-231	2	78	|	|	ADV
emaj-231	2	79	e	e	NOUN
emaj-231	2	80	-	-	NOUN
emaj-231	2	81	mail	mail	NOUN
emaj-231	2	82	:	:	PUNCT
emaj-231	3	1	jamel.az1@gmail.com	jamel.az1@gmail.com	NOUN
emaj-231	3	2	abstract	abstract	ADJ
emaj-231	3	3	this	this	DET
emaj-231	3	4	paper	paper	NOUN
emaj-231	3	5	examines	examine	VERB
emaj-231	3	6	the	the	DET
emaj-231	3	7	association	association	NOUN
emaj-231	3	8	between	between	ADP
emaj-231	3	9	audit	audit	NOUN
emaj-231	3	10	fees	fee	NOUN
emaj-231	3	11	and	and	CCONJ
emaj-231	3	12	attributes	attribute	NOUN
emaj-231	3	13	of	of	ADP
emaj-231	3	14	internal	internal	ADJ
emaj-231	3	15	audit	audit	NOUN
emaj-231	3	16	(	(	PUNCT
emaj-231	3	17	ia	ia	PROPN
emaj-231	3	18	)	)	PUNCT
emaj-231	3	19	,	,	PUNCT
emaj-231	3	20	audit	audit	NOUN
emaj-231	3	21	committee	committee	NOUN
emaj-231	3	22	(	(	PUNCT
emaj-231	3	23	ac	ac	PROPN
emaj-231	3	24	)	)	PUNCT
emaj-231	3	25	,	,	PUNCT
emaj-231	3	26	as	as	SCONJ
emaj-231	3	27	measured	measure	VERB
emaj-231	3	28	by	by	ADP
emaj-231	3	29	independence	independence	NOUN
emaj-231	3	30	and	and	CCONJ
emaj-231	3	31	financial	financial	ADJ
emaj-231	3	32	expertise	expertise	NOUN
emaj-231	3	33	,	,	PUNCT
emaj-231	3	34	as	as	ADV
emaj-231	3	35	well	well	ADV
emaj-231	3	36	as	as	ADP
emaj-231	3	37	characteristics	characteristic	NOUN
emaj-231	3	38	of	of	ADP
emaj-231	3	39	the	the	DET
emaj-231	3	40	firm	firm	NOUN
emaj-231	3	41	.	.	PUNCT
emaj-231	4	1	the	the	DET
emaj-231	4	2	determinants	determinant	NOUN
emaj-231	4	3	of	of	ADP
emaj-231	4	4	audit	audit	NOUN
emaj-231	4	5	fees	fee	NOUN
emaj-231	4	6	have	have	AUX
emaj-231	4	7	been	be	AUX
emaj-231	4	8	extensively	extensively	ADV
emaj-231	4	9	investigated	investigate	VERB
emaj-231	4	10	in	in	ADP
emaj-231	4	11	the	the	DET
emaj-231	4	12	prior	prior	ADJ
emaj-231	4	13	literature	literature	NOUN
emaj-231	4	14	,	,	PUNCT
emaj-231	4	15	but	but	CCONJ
emaj-231	4	16	the	the	DET
emaj-231	4	17	results	result	NOUN
emaj-231	4	18	are	be	AUX
emaj-231	4	19	conflicting	conflict	VERB
emaj-231	4	20	.	.	PUNCT
emaj-231	5	1	we	we	PRON
emaj-231	5	2	develop	develop	VERB
emaj-231	5	3	a	a	DET
emaj-231	5	4	comprehensive	comprehensive	ADJ
emaj-231	5	5	model	model	NOUN
emaj-231	5	6	from	from	ADP
emaj-231	5	7	a	a	DET
emaj-231	5	8	multi	multi	ADJ
emaj-231	5	9	-	-	NOUN
emaj-231	5	10	country	country	ADJ
emaj-231	5	11	and	and	CCONJ
emaj-231	5	12	multi	multi	ADJ
emaj-231	5	13	-	-	ADJ
emaj-231	5	14	industry	industry	ADJ
emaj-231	5	15	perspective	perspective	NOUN
emaj-231	5	16	.	.	PUNCT
emaj-231	6	1	a	a	DET
emaj-231	6	2	total	total	NOUN
emaj-231	6	3	of	of	ADP
emaj-231	6	4	3,136	3,136	NUM
emaj-231	6	5	companies	company	NOUN
emaj-231	6	6	covering	cover	VERB
emaj-231	6	7	a	a	DET
emaj-231	6	8	period	period	NOUN
emaj-231	6	9	of	of	ADP
emaj-231	6	10	10	10	NUM
emaj-231	6	11	years	year	NOUN
emaj-231	6	12	(	(	PUNCT
emaj-231	6	13	2011	2011	NUM
emaj-231	6	14	-	-	SYM
emaj-231	6	15	2020	2020	NUM
emaj-231	6	16	)	)	PUNCT
emaj-231	6	17	with	with	ADP
emaj-231	6	18	15,247	15,247	NUM
emaj-231	6	19	observations	observation	NOUN
emaj-231	6	20	from	from	ADP
emaj-231	6	21	55	55	NUM
emaj-231	6	22	countries	country	NOUN
emaj-231	6	23	were	be	AUX
emaj-231	6	24	included	include	VERB
emaj-231	6	25	in	in	ADP
emaj-231	6	26	this	this	DET
emaj-231	6	27	study	study	NOUN
emaj-231	6	28	.	.	PUNCT
emaj-231	7	1	we	we	PRON
emaj-231	7	2	found	find	VERB
emaj-231	7	3	that	that	SCONJ
emaj-231	7	4	the	the	DET
emaj-231	7	5	most	most	ADV
emaj-231	7	6	critical	critical	ADJ
emaj-231	7	7	variables	variable	NOUN
emaj-231	7	8	that	that	PRON
emaj-231	7	9	have	have	VERB
emaj-231	7	10	a	a	DET
emaj-231	7	11	significant	significant	ADJ
emaj-231	7	12	positive	positive	ADJ
emaj-231	7	13	effect	effect	NOUN
emaj-231	7	14	on	on	ADP
emaj-231	7	15	the	the	DET
emaj-231	7	16	audit	audit	NOUN
emaj-231	7	17	fees	fee	NOUN
emaj-231	7	18	are	be	AUX
emaj-231	7	19	client	client	NOUN
emaj-231	7	20	size	size	NOUN
emaj-231	7	21	,	,	PUNCT
emaj-231	7	22	leverage	leverage	NOUN
emaj-231	7	23	(	(	PUNCT
emaj-231	7	24	risk	risk	NOUN
emaj-231	7	25	)	)	PUNCT
emaj-231	7	26	,	,	PUNCT
emaj-231	7	27	profitability	profitability	NOUN
emaj-231	7	28	,	,	PUNCT
emaj-231	7	29	complexity	complexity	NOUN
emaj-231	7	30	,	,	PUNCT
emaj-231	7	31	losses	loss	NOUN
emaj-231	7	32	,	,	PUNCT
emaj-231	7	33	ac	ac	PROPN
emaj-231	7	34	independence	independence	PROPN
emaj-231	7	35	,	,	PUNCT
emaj-231	7	36	ac	ac	PROPN
emaj-231	7	37	expertise	expertise	NOUN
emaj-231	7	38	and	and	CCONJ
emaj-231	7	39	auditor	auditor	NOUN
emaj-231	7	40	size	size	NOUN
emaj-231	7	41	.	.	PUNCT
emaj-231	8	1	the	the	DET
emaj-231	8	2	study	study	NOUN
emaj-231	8	3	also	also	ADV
emaj-231	8	4	shows	show	VERB
emaj-231	8	5	that	that	SCONJ
emaj-231	8	6	audit	audit	NOUN
emaj-231	8	7	pricing	pricing	NOUN
emaj-231	8	8	is	be	AUX
emaj-231	8	9	significantly	significantly	ADV
emaj-231	8	10	negatively	negatively	ADV
emaj-231	8	11	related	relate	VERB
emaj-231	8	12	to	to	ADP
emaj-231	8	13	foreign	foreign	ADJ
emaj-231	8	14	operations	operation	NOUN
emaj-231	8	15	,	,	PUNCT
emaj-231	8	16	auditor	auditor	NOUN
emaj-231	8	17	tenure	tenure	NOUN
emaj-231	8	18	,	,	PUNCT
emaj-231	8	19	and	and	CCONJ
emaj-231	8	20	internal	internal	ADJ
emaj-231	8	21	audit	audit	NOUN
emaj-231	8	22	independence	independence	NOUN
emaj-231	8	23	.	.	PUNCT
emaj-231	9	1	the	the	DET
emaj-231	9	2	results	result	NOUN
emaj-231	9	3	highlight	highlight	VERB
emaj-231	9	4	variables	variable	NOUN
emaj-231	9	5	that	that	PRON
emaj-231	9	6	affect	affect	VERB
emaj-231	9	7	audit	audit	NOUN
emaj-231	9	8	fees	fee	NOUN
emaj-231	9	9	across	across	ADP
emaj-231	9	10	a	a	DET
emaj-231	9	11	range	range	NOUN
emaj-231	9	12	of	of	ADP
emaj-231	9	13	countries	country	NOUN
emaj-231	9	14	/	/	SYM
emaj-231	9	15	industries	industry	NOUN
emaj-231	9	16	.	.	PUNCT
emaj-231	10	1	keywords	keyword	NOUN
emaj-231	10	2	:	:	PUNCT
emaj-231	10	3	audit	audit	NOUN
emaj-231	10	4	fee	fee	NOUN
emaj-231	10	5	,	,	PUNCT
emaj-231	10	6	audit	audit	NOUN
emaj-231	10	7	board	board	NOUN
emaj-231	10	8	,	,	PUNCT
emaj-231	10	9	audit	audit	NOUN
emaj-231	10	10	committee	committee	NOUN
emaj-231	10	11	,	,	PUNCT
emaj-231	10	12	internal	internal	ADJ
emaj-231	10	13	audit	audit	NOUN
emaj-231	10	14	independence	independence	NOUN
emaj-231	10	15	,	,	PUNCT
emaj-231	10	16	auditor	auditor	NOUN
emaj-231	10	17	rotation	rotation	NOUN
emaj-231	10	18	new	new	ADJ
emaj-231	10	19	articles	article	NOUN
emaj-231	10	20	in	in	ADP
emaj-231	10	21	this	this	DET
emaj-231	10	22	journal	journal	NOUN
emaj-231	10	23	are	be	AUX
emaj-231	10	24	licensed	license	VERB
emaj-231	10	25	under	under	ADP
emaj-231	10	26	a	a	DET
emaj-231	10	27	creative	creative	ADJ
emaj-231	10	28	commons	common	NOUN
emaj-231	10	29	attribution	attribution	NOUN
emaj-231	10	30	3.0	3.0	NUM
emaj-231	10	31	united	unite	VERB
emaj-231	10	32	states	states	PROPN
emaj-231	10	33	license	license	NOUN
emaj-231	10	34	.	.	PUNCT
emaj-231	11	1	this	this	DET
emaj-231	11	2	journal	journal	NOUN
emaj-231	11	3	is	be	AUX
emaj-231	11	4	published	publish	VERB
emaj-231	11	5	by	by	ADP
emaj-231	11	6	the	the	DET
emaj-231	11	7	university	university	NOUN
emaj-231	11	8	library	library	NOUN
emaj-231	11	9	system	system	NOUN
emaj-231	11	10	of	of	ADP
emaj-231	11	11	the	the	DET
emaj-231	11	12	university	university	PROPN
emaj-231	11	13	of	of	ADP
emaj-231	11	14	pittsburgh	pittsburgh	PROPN
emaj-231	11	15	as	as	ADP
emaj-231	11	16	part	part	NOUN
emaj-231	11	17	of	of	ADP
emaj-231	11	18	its	its	PRON
emaj-231	11	19	d	d	NOUN
emaj-231	11	20	-	-	PUNCT
emaj-231	11	21	scribe	scribe	VERB
emaj-231	11	22	digital	digital	ADJ
emaj-231	11	23	publishing	publishing	NOUN
emaj-231	11	24	program	program	NOUN
emaj-231	11	25	,	,	PUNCT
emaj-231	11	26	and	and	CCONJ
emaj-231	11	27	is	be	AUX
emaj-231	11	28	cosponsored	cosponsor	VERB
emaj-231	11	29	by	by	ADP
emaj-231	11	30	the	the	DET
emaj-231	11	31	university	university	PROPN
emaj-231	11	32	of	of	ADP
emaj-231	11	33	pittsburgh	pittsburgh	PROPN
emaj-231	11	34	press	press	NOUN
emaj-231	11	35	.	.	PUNCT
emaj-231	12	1	volume	volume	NOUN
emaj-231	12	2	11	11	NUM
emaj-231	12	3	no	no	DET
emaj-231	12	4	2	2	NUM
emaj-231	12	5	(	(	PUNCT
emaj-231	12	6	2021	2021	NUM
emaj-231	12	7	)	)	PUNCT
emaj-231	12	8	|	|	ADV
emaj-231	12	9	issn	issn	VERB
emaj-231	12	10	2158	2158	NUM
emaj-231	12	11	-	-	SYM
emaj-231	12	12	8708	8708	NUM
emaj-231	12	13	(	(	PUNCT
emaj-231	12	14	online	online	NOUN
emaj-231	12	15	)	)	PUNCT
emaj-231	12	16	|	|	ADV
emaj-231	12	17	doi	doi	X
emaj-231	12	18	10.5195	10.5195	NUM
emaj-231	12	19	/	/	SYM
emaj-231	12	20	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	13	1	|	|	NOUN
emaj-231	13	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	13	3	|	|	ADV
emaj-231	13	4	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-231	13	5	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-231	13	6	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-231	13	7	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-231	13	8	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-231	13	9	volume	volume	NOUN
emaj-231	13	10	11	11	NUM
emaj-231	13	11	no	no	DET
emaj-231	13	12	2	2	NUM
emaj-231	13	13	(	(	PUNCT
emaj-231	13	14	2021	2021	NUM
emaj-231	13	15	)	)	PUNCT
emaj-231	13	16	|	|	ADV
emaj-231	13	17	issn	issn	VERB
emaj-231	13	18	2158	2158	NUM
emaj-231	13	19	-	-	SYM
emaj-231	13	20	8708	8708	NUM
emaj-231	13	21	(	(	PUNCT
emaj-231	13	22	online	online	NOUN
emaj-231	13	23	)	)	PUNCT
emaj-231	13	24	|	|	ADV
emaj-231	13	25	doi	doi	X
emaj-231	13	26	10.5195	10.5195	NUM
emaj-231	13	27	/	/	SYM
emaj-231	13	28	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	13	29	|	|	ADV
emaj-231	13	30	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	13	31	the	the	DET
emaj-231	13	32	effects	effect	NOUN
emaj-231	13	33	of	of	ADP
emaj-231	13	34	internal	internal	ADJ
emaj-231	13	35	audit	audit	NOUN
emaj-231	13	36	,	,	PUNCT
emaj-231	13	37	audit	audit	NOUN
emaj-231	13	38	committee	committee	NOUN
emaj-231	13	39	and	and	CCONJ
emaj-231	13	40	firm	firm	ADJ
emaj-231	13	41	characteristics	characteristic	NOUN
emaj-231	13	42	on	on	ADP
emaj-231	13	43	audit	audit	NOUN
emaj-231	13	44	fees	fee	NOUN
emaj-231	13	45	in	in	ADP
emaj-231	13	46	a	a	DET
emaj-231	13	47	multi	multi	ADJ
emaj-231	13	48	-	-	NOUN
emaj-231	13	49	country	country	NOUN
emaj-231	13	50	and	and	CCONJ
emaj-231	13	51	industry	industry	NOUN
emaj-231	13	52	setting	set	VERB
emaj-231	13	53	page	page	NOUN
emaj-231	13	54	|26|	|26|	NOUN
emaj-231	13	55	emerging	emerge	VERB
emaj-231	13	56	markets	market	NOUN
emaj-231	13	57	journal	journal	VERB
emaj-231	13	58	the	the	DET
emaj-231	13	59	effects	effect	NOUN
emaj-231	13	60	of	of	ADP
emaj-231	13	61	internal	internal	ADJ
emaj-231	13	62	audit	audit	NOUN
emaj-231	13	63	,	,	PUNCT
emaj-231	13	64	audit	audit	NOUN
emaj-231	13	65	committee	committee	NOUN
emaj-231	13	66	and	and	CCONJ
emaj-231	13	67	firm	firm	ADJ
emaj-231	13	68	characteristics	characteristic	NOUN
emaj-231	13	69	on	on	ADP
emaj-231	13	70	audit	audit	NOUN
emaj-231	13	71	fees	fee	NOUN
emaj-231	13	72	in	in	ADP
emaj-231	13	73	a	a	DET
emaj-231	13	74	multi	multi	ADJ
emaj-231	13	75	-	-	NOUN
emaj-231	13	76	country	country	NOUN
emaj-231	13	77	and	and	CCONJ
emaj-231	13	78	industry	industry	NOUN
emaj-231	13	79	setting	set	VERB
emaj-231	13	80	prem	prem	PROPN
emaj-231	13	81	lal	lal	PROPN
emaj-231	13	82	joshi	joshi	PROPN
emaj-231	13	83	ashutosh	ashutosh	PROPN
emaj-231	13	84	deshmukh	deshmukh	PROPN
emaj-231	13	85	jamel	jamel	PROPN
emaj-231	13	86	azibi	azibi	PROPN
emaj-231	13	87	i.	i.	PROPN
emaj-231	13	88	introduction	introduction	NOUN
emaj-231	13	89	this	this	DET
emaj-231	13	90	paper	paper	NOUN
emaj-231	13	91	examines	examine	VERB
emaj-231	13	92	the	the	DET
emaj-231	13	93	association	association	NOUN
emaj-231	13	94	between	between	ADP
emaj-231	13	95	audit	audit	NOUN
emaj-231	13	96	fees	fee	NOUN
emaj-231	13	97	and	and	CCONJ
emaj-231	13	98	attributes	attribute	NOUN
emaj-231	13	99	of	of	ADP
emaj-231	13	100	internal	internal	ADJ
emaj-231	13	101	audit	audit	NOUN
emaj-231	13	102	(	(	PUNCT
emaj-231	13	103	ia	ia	PROPN
emaj-231	13	104	)	)	PUNCT
emaj-231	13	105	,	,	PUNCT
emaj-231	13	106	audit	audit	NOUN
emaj-231	13	107	committee	committee	NOUN
emaj-231	13	108	(	(	PUNCT
emaj-231	13	109	ac	ac	PROPN
emaj-231	13	110	)	)	PUNCT
emaj-231	13	111	,	,	PUNCT
emaj-231	13	112	measured	measure	VERB
emaj-231	13	113	by	by	ADP
emaj-231	13	114	independence	independence	NOUN
emaj-231	13	115	and	and	CCONJ
emaj-231	13	116	financial	financial	ADJ
emaj-231	13	117	expertise	expertise	NOUN
emaj-231	13	118	,	,	PUNCT
emaj-231	13	119	as	as	ADV
emaj-231	13	120	well	well	ADV
emaj-231	13	121	as	as	ADP
emaj-231	13	122	characteristics	characteristic	NOUN
emaj-231	13	123	of	of	ADP
emaj-231	13	124	the	the	DET
emaj-231	13	125	firm	firm	NOUN
emaj-231	13	126	.	.	PUNCT
emaj-231	14	1	we	we	PRON
emaj-231	14	2	investigate	investigate	VERB
emaj-231	14	3	this	this	DET
emaj-231	14	4	issue	issue	NOUN
emaj-231	14	5	from	from	ADP
emaj-231	14	6	a	a	DET
emaj-231	14	7	multi	multi	ADJ
emaj-231	14	8	-	-	NOUN
emaj-231	14	9	country	country	NOUN
emaj-231	14	10	and	and	CCONJ
emaj-231	14	11	multiindustry	multiindustry	NOUN
emaj-231	14	12	perspective	perspective	NOUN
emaj-231	14	13	,	,	PUNCT
emaj-231	14	14	probing	probe	VERB
emaj-231	14	15	for	for	ADP
emaj-231	14	16	variables	variable	NOUN
emaj-231	14	17	that	that	PRON
emaj-231	14	18	consistently	consistently	ADV
emaj-231	14	19	affect	affect	VERB
emaj-231	14	20	audit	audit	NOUN
emaj-231	14	21	fees	fee	NOUN
emaj-231	14	22	across	across	ADP
emaj-231	14	23	such	such	DET
emaj-231	14	24	a	a	DET
emaj-231	14	25	diverse	diverse	ADJ
emaj-231	14	26	landscape	landscape	NOUN
emaj-231	14	27	.	.	PUNCT
emaj-231	15	1	the	the	DET
emaj-231	15	2	seminal	seminal	ADJ
emaj-231	15	3	paper	paper	NOUN
emaj-231	15	4	by	by	ADP
emaj-231	15	5	simunic	simunic	ADJ
emaj-231	15	6	(	(	PUNCT
emaj-231	15	7	1980	1980	NUM
emaj-231	15	8	)	)	PUNCT
emaj-231	15	9	initiated	initiate	VERB
emaj-231	15	10	the	the	DET
emaj-231	15	11	examination	examination	NOUN
emaj-231	15	12	of	of	ADP
emaj-231	15	13	the	the	DET
emaj-231	15	14	factors	factor	NOUN
emaj-231	15	15	that	that	PRON
emaj-231	15	16	influence	influence	VERB
emaj-231	15	17	audit	audit	NOUN
emaj-231	15	18	fees	fee	NOUN
emaj-231	15	19	.	.	PUNCT
emaj-231	16	1	the	the	DET
emaj-231	16	2	empirical	empirical	ADJ
emaj-231	16	3	evidence	evidence	NOUN
emaj-231	16	4	related	relate	VERB
emaj-231	16	5	to	to	ADP
emaj-231	16	6	the	the	DET
emaj-231	16	7	effects	effect	NOUN
emaj-231	16	8	that	that	PRON
emaj-231	16	9	the	the	DET
emaj-231	16	10	attributes	attribute	NOUN
emaj-231	16	11	of	of	ADP
emaj-231	16	12	ia	ia	PROPN
emaj-231	16	13	,	,	PUNCT
emaj-231	16	14	ac	ac	PROPN
emaj-231	16	15	and	and	CCONJ
emaj-231	16	16	firm	firm	ADJ
emaj-231	16	17	characteristics	characteristic	NOUN
emaj-231	16	18	on	on	ADP
emaj-231	16	19	audit	audit	NOUN
emaj-231	16	20	fees	fee	NOUN
emaj-231	16	21	are	be	AUX
emaj-231	16	22	still	still	ADV
emaj-231	16	23	inconclusive	inconclusive	ADJ
emaj-231	16	24	at	at	ADP
emaj-231	16	25	the	the	DET
emaj-231	16	26	global	global	ADJ
emaj-231	16	27	level	level	NOUN
emaj-231	16	28	.	.	PUNCT
emaj-231	17	1	we	we	PRON
emaj-231	17	2	further	far	ADV
emaj-231	17	3	explore	explore	VERB
emaj-231	17	4	this	this	DET
emaj-231	17	5	area	area	NOUN
emaj-231	17	6	to	to	PART
emaj-231	17	7	provide	provide	VERB
emaj-231	17	8	incremental	incremental	ADJ
emaj-231	17	9	evidence	evidence	NOUN
emaj-231	17	10	.	.	PUNCT
emaj-231	18	1	being	be	AUX
emaj-231	18	2	a	a	DET
emaj-231	18	3	part	part	NOUN
emaj-231	18	4	of	of	ADP
emaj-231	18	5	the	the	DET
emaj-231	18	6	corporate	corporate	ADJ
emaj-231	18	7	governance	governance	NOUN
emaj-231	18	8	process	process	NOUN
emaj-231	18	9	,	,	PUNCT
emaj-231	18	10	ia	ia	PROPN
emaj-231	18	11	and	and	CCONJ
emaj-231	18	12	ac	ac	PROPN
emaj-231	18	13	together	together	ADV
emaj-231	18	14	mitigate	mitigate	VERB
emaj-231	18	15	the	the	DET
emaj-231	18	16	problems	problem	NOUN
emaj-231	18	17	related	relate	VERB
emaj-231	18	18	to	to	ADP
emaj-231	18	19	the	the	DET
emaj-231	18	20	quality	quality	NOUN
emaj-231	18	21	of	of	ADP
emaj-231	18	22	information	information	NOUN
emaj-231	18	23	.	.	PUNCT
emaj-231	19	1	ia	ia	PROPN
emaj-231	19	2	makes	make	VERB
emaj-231	19	3	it	it	PRON
emaj-231	19	4	easier	easy	ADJ
emaj-231	19	5	for	for	SCONJ
emaj-231	19	6	the	the	DET
emaj-231	19	7	external	external	ADJ
emaj-231	19	8	auditors	auditor	NOUN
emaj-231	19	9	to	to	PART
emaj-231	19	10	assess	assess	VERB
emaj-231	19	11	the	the	DET
emaj-231	19	12	internal	internal	ADJ
emaj-231	19	13	control	control	NOUN
emaj-231	19	14	system	system	NOUN
emaj-231	19	15	,	,	PUNCT
emaj-231	19	16	the	the	DET
emaj-231	19	17	inherent	inherent	ADJ
emaj-231	19	18	risk	risk	NOUN
emaj-231	19	19	and	and	CCONJ
emaj-231	19	20	the	the	DET
emaj-231	19	21	regulatory	regulatory	ADJ
emaj-231	19	22	compliance	compliance	NOUN
emaj-231	19	23	.	.	PUNCT
emaj-231	20	1	thus	thus	ADV
emaj-231	20	2	,	,	PUNCT
emaj-231	20	3	possibly	possibly	ADV
emaj-231	20	4	resulting	result	VERB
emaj-231	20	5	in	in	ADP
emaj-231	20	6	a	a	DET
emaj-231	20	7	reduction	reduction	NOUN
emaj-231	20	8	of	of	ADP
emaj-231	20	9	substantive	substantive	ADJ
emaj-231	20	10	tests	test	NOUN
emaj-231	20	11	(	(	PUNCT
emaj-231	20	12	felix	felix	NOUN
emaj-231	20	13	et	et	PROPN
emaj-231	20	14	al	al	PROPN
emaj-231	20	15	.	.	PROPN
emaj-231	20	16	,	,	PUNCT
emaj-231	20	17	2001	2001	NUM
emaj-231	20	18	)	)	PUNCT
emaj-231	20	19	.	.	PUNCT
emaj-231	21	1	additionally	additionally	ADV
emaj-231	21	2	,	,	PUNCT
emaj-231	21	3	ac	ac	PROPN
emaj-231	21	4	attempts	attempt	VERB
emaj-231	21	5	to	to	PART
emaj-231	21	6	mitigate	mitigate	VERB
emaj-231	21	7	agency	agency	NOUN
emaj-231	21	8	problems	problem	NOUN
emaj-231	21	9	by	by	ADP
emaj-231	21	10	ensuring	ensure	VERB
emaj-231	21	11	quality	quality	NOUN
emaj-231	21	12	financial	financial	ADJ
emaj-231	21	13	reporting	reporting	NOUN
emaj-231	21	14	to	to	ADP
emaj-231	21	15	principals	principal	NOUN
emaj-231	21	16	.	.	PUNCT
emaj-231	22	1	does	do	AUX
emaj-231	22	2	this	this	PRON
emaj-231	22	3	affect	affect	VERB
emaj-231	22	4	audit	audit	NOUN
emaj-231	22	5	fees	fee	NOUN
emaj-231	22	6	?	?	PUNCT
emaj-231	23	1	the	the	DET
emaj-231	23	2	auditing	auditing	NOUN
emaj-231	23	3	literature	literature	NOUN
emaj-231	23	4	contains	contain	VERB
emaj-231	23	5	a	a	DET
emaj-231	23	6	wealth	wealth	NOUN
emaj-231	23	7	of	of	ADP
emaj-231	23	8	research	research	NOUN
emaj-231	23	9	on	on	ADP
emaj-231	23	10	audit	audit	NOUN
emaj-231	23	11	fees	fee	NOUN
emaj-231	23	12	.	.	PUNCT
emaj-231	24	1	earlier	early	ADJ
emaj-231	24	2	studies	study	NOUN
emaj-231	24	3	on	on	ADP
emaj-231	24	4	the	the	DET
emaj-231	24	5	variables	variable	NOUN
emaj-231	24	6	influencing	influence	VERB
emaj-231	24	7	audit	audit	NOUN
emaj-231	24	8	pricing	pricing	NOUN
emaj-231	24	9	were	be	AUX
emaj-231	24	10	focused	focus	VERB
emaj-231	24	11	on	on	ADP
emaj-231	24	12	the	the	DET
emaj-231	24	13	presence	presence	NOUN
emaj-231	24	14	of	of	ADP
emaj-231	24	15	an	an	DET
emaj-231	24	16	ac	ac	PROPN
emaj-231	24	17	and	and	CCONJ
emaj-231	24	18	ia	ia	PROPN
emaj-231	24	19	in	in	ADP
emaj-231	24	20	the	the	DET
emaj-231	24	21	organizations	organization	NOUN
emaj-231	24	22	.	.	PUNCT
emaj-231	25	1	recent	recent	ADJ
emaj-231	25	2	studies	study	NOUN
emaj-231	25	3	have	have	AUX
emaj-231	25	4	examined	examine	VERB
emaj-231	25	5	the	the	DET
emaj-231	25	6	association	association	NOUN
emaj-231	25	7	between	between	ADP
emaj-231	25	8	ia	ia	PROPN
emaj-231	25	9	,	,	PUNCT
emaj-231	25	10	ac	ac	PROPN
emaj-231	25	11	and	and	CCONJ
emaj-231	25	12	firm	firm	ADJ
emaj-231	25	13	characteristics	characteristic	NOUN
emaj-231	25	14	with	with	ADP
emaj-231	25	15	audit	audit	NOUN
emaj-231	25	16	fees	fee	NOUN
emaj-231	25	17	.	.	PUNCT
emaj-231	26	1	however	however	ADV
emaj-231	26	2	,	,	PUNCT
emaj-231	26	3	the	the	DET
emaj-231	26	4	empirical	empirical	ADJ
emaj-231	26	5	results	result	NOUN
emaj-231	26	6	in	in	ADP
emaj-231	26	7	these	these	DET
emaj-231	26	8	studies	study	NOUN
emaj-231	26	9	are	be	AUX
emaj-231	26	10	mixed	mixed	ADJ
emaj-231	26	11	and	and	CCONJ
emaj-231	26	12	conflicting	conflicting	ADJ
emaj-231	26	13	.	.	PUNCT
emaj-231	27	1	there	there	PRON
emaj-231	27	2	still	still	ADV
emaj-231	27	3	exists	exist	VERB
emaj-231	27	4	a	a	DET
emaj-231	27	5	research	research	NOUN
emaj-231	27	6	gap	gap	NOUN
emaj-231	27	7	.	.	PUNCT
emaj-231	28	1	furthermore	furthermore	ADV
emaj-231	28	2	,	,	PUNCT
emaj-231	28	3	the	the	DET
emaj-231	28	4	relationships	relationship	NOUN
emaj-231	28	5	are	be	AUX
emaj-231	28	6	not	not	PART
emaj-231	28	7	constant	constant	ADJ
emaj-231	28	8	and	and	CCONJ
emaj-231	28	9	vary	vary	VERB
emaj-231	28	10	depending	depend	VERB
emaj-231	28	11	on	on	ADP
emaj-231	28	12	external	external	ADJ
emaj-231	28	13	factors	factor	NOUN
emaj-231	28	14	such	such	ADJ
emaj-231	28	15	as	as	ADP
emaj-231	28	16	the	the	DET
emaj-231	28	17	economy	economy	NOUN
emaj-231	28	18	,	,	PUNCT
emaj-231	28	19	regulations	regulation	NOUN
emaj-231	28	20	and	and	CCONJ
emaj-231	28	21	country	country	NOUN
emaj-231	28	22	.	.	PUNCT
emaj-231	29	1	as	as	ADP
emaj-231	29	2	such	such	ADJ
emaj-231	29	3	,	,	PUNCT
emaj-231	29	4	there	there	PRON
emaj-231	29	5	is	be	VERB
emaj-231	29	6	a	a	DET
emaj-231	29	7	need	need	NOUN
emaj-231	29	8	to	to	PART
emaj-231	29	9	complement	complement	VERB
emaj-231	29	10	the	the	DET
emaj-231	29	11	previous	previous	ADJ
emaj-231	29	12	findings	finding	NOUN
emaj-231	29	13	with	with	ADP
emaj-231	29	14	a	a	DET
emaj-231	29	15	broader	broad	ADJ
emaj-231	29	16	study	study	NOUN
emaj-231	29	17	.	.	PUNCT
emaj-231	30	1	given	give	VERB
emaj-231	30	2	the	the	DET
emaj-231	30	3	continuously	continuously	ADV
emaj-231	30	4	evolving	evolve	VERB
emaj-231	30	5	role	role	NOUN
emaj-231	30	6	of	of	ADP
emaj-231	30	7	corporate	corporate	ADJ
emaj-231	30	8	governance	governance	NOUN
emaj-231	30	9	mechanisms	mechanism	NOUN
emaj-231	30	10	such	such	ADJ
emaj-231	30	11	as	as	ADP
emaj-231	30	12	ia	ia	PROPN
emaj-231	30	13	and	and	CCONJ
emaj-231	30	14	ac	ac	PROPN
emaj-231	30	15	,	,	PUNCT
emaj-231	30	16	the	the	DET
emaj-231	30	17	continued	continue	VERB
emaj-231	30	18	investigation	investigation	NOUN
emaj-231	30	19	of	of	ADP
emaj-231	30	20	their	their	PRON
emaj-231	30	21	influence	influence	NOUN
emaj-231	30	22	on	on	ADP
emaj-231	30	23	audit	audit	NOUN
emaj-231	30	24	fees	fee	NOUN
emaj-231	30	25	should	should	AUX
emaj-231	30	26	be	be	AUX
emaj-231	30	27	still	still	ADV
emaj-231	30	28	relevant	relevant	ADJ
emaj-231	30	29	,	,	PUNCT
emaj-231	30	30	the	the	DET
emaj-231	30	31	only	only	ADJ
emaj-231	30	32	question	question	NOUN
emaj-231	30	33	being	be	AUX
emaj-231	30	34	to	to	ADP
emaj-231	30	35	what	what	DET
emaj-231	30	36	extent	extent	NOUN
emaj-231	30	37	.	.	PUNCT
emaj-231	31	1	so	so	ADV
emaj-231	31	2	,	,	PUNCT
emaj-231	31	3	we	we	PRON
emaj-231	31	4	pose	pose	VERB
emaj-231	31	5	the	the	DET
emaj-231	31	6	following	follow	VERB
emaj-231	31	7	research	research	NOUN
emaj-231	31	8	question	question	NOUN
emaj-231	31	9	:	:	PUNCT
emaj-231	31	10	do	do	AUX
emaj-231	31	11	attributes	attribute	NOUN
emaj-231	31	12	of	of	ADP
emaj-231	31	13	ia	ia	PROPN
emaj-231	31	14	,	,	PUNCT
emaj-231	31	15	ac	ac	PROPN
emaj-231	31	16	and	and	CCONJ
emaj-231	31	17	firm	firm	ADJ
emaj-231	31	18	characteristics	characteristic	NOUN
emaj-231	31	19	influence	influence	VERB
emaj-231	31	20	the	the	DET
emaj-231	31	21	amount	amount	NOUN
emaj-231	31	22	and	and	CCONJ
emaj-231	31	23	scale	scale	NOUN
emaj-231	31	24	of	of	ADP
emaj-231	31	25	audit	audit	NOUN
emaj-231	31	26	fees	fee	NOUN
emaj-231	31	27	charged	charge	VERB
emaj-231	31	28	by	by	ADP
emaj-231	31	29	the	the	DET
emaj-231	31	30	external	external	ADJ
emaj-231	31	31	auditors	auditor	NOUN
emaj-231	31	32	?	?	PUNCT
emaj-231	32	1	if	if	SCONJ
emaj-231	32	2	yes	yes	INTJ
emaj-231	32	3	,	,	PUNCT
emaj-231	32	4	what	what	PRON
emaj-231	32	5	variables	variable	NOUN
emaj-231	32	6	are	be	AUX
emaj-231	32	7	significant	significant	ADJ
emaj-231	32	8	across	across	ADP
emaj-231	32	9	a	a	DET
emaj-231	32	10	range	range	NOUN
emaj-231	32	11	of	of	ADP
emaj-231	32	12	industries	industry	NOUN
emaj-231	32	13	and	and	CCONJ
emaj-231	32	14	countries	country	NOUN
emaj-231	32	15	?	?	PUNCT
emaj-231	33	1	the	the	DET
emaj-231	33	2	rest	rest	NOUN
emaj-231	33	3	of	of	ADP
emaj-231	33	4	the	the	DET
emaj-231	33	5	paper	paper	NOUN
emaj-231	33	6	is	be	AUX
emaj-231	33	7	divided	divide	VERB
emaj-231	33	8	into	into	ADP
emaj-231	33	9	five	five	NUM
emaj-231	33	10	sections	section	NOUN
emaj-231	33	11	.	.	PUNCT
emaj-231	34	1	section	section	NOUN
emaj-231	34	2	ii	ii	PROPN
emaj-231	34	3	provides	provide	VERB
emaj-231	34	4	a	a	DET
emaj-231	34	5	comprehensive	comprehensive	ADJ
emaj-231	34	6	prior	prior	ADJ
emaj-231	34	7	literature	literature	NOUN
emaj-231	34	8	review	review	NOUN
emaj-231	34	9	and	and	CCONJ
emaj-231	34	10	identifies	identify	VERB
emaj-231	34	11	the	the	DET
emaj-231	34	12	different	different	ADJ
emaj-231	34	13	results	result	NOUN
emaj-231	34	14	.	.	PUNCT
emaj-231	35	1	this	this	DET
emaj-231	35	2	literature	literature	NOUN
emaj-231	35	3	review	review	NOUN
emaj-231	35	4	then	then	ADV
emaj-231	35	5	informs	inform	VERB
emaj-231	35	6	our	our	PRON
emaj-231	35	7	hypotheses	hypothesis	NOUN
emaj-231	35	8	development	development	NOUN
emaj-231	35	9	.	.	PUNCT
emaj-231	36	1	section	section	NOUN
emaj-231	36	2	iii	iii	PROPN
emaj-231	36	3	develops	develop	VERB
emaj-231	36	4	a	a	DET
emaj-231	36	5	theoretical	theoretical	ADJ
emaj-231	36	6	framework	framework	NOUN
emaj-231	36	7	and	and	CCONJ
emaj-231	36	8	estimation	estimation	NOUN
emaj-231	36	9	model	model	NOUN
emaj-231	36	10	.	.	PUNCT
emaj-231	37	1	section	section	NOUN
emaj-231	37	2	iv	iv	NUM
emaj-231	37	3	describes	describe	VERB
emaj-231	37	4	the	the	DET
emaj-231	37	5	sources	source	NOUN
emaj-231	37	6	of	of	ADP
emaj-231	37	7	data	datum	NOUN
emaj-231	37	8	and	and	CCONJ
emaj-231	37	9	the	the	DET
emaj-231	37	10	detailed	detailed	ADJ
emaj-231	37	11	methodology	methodology	NOUN
emaj-231	37	12	used	use	VERB
emaj-231	37	13	in	in	ADP
emaj-231	37	14	this	this	DET
emaj-231	37	15	paper	paper	NOUN
emaj-231	37	16	.	.	PUNCT
emaj-231	38	1	section	section	NOUN
emaj-231	38	2	v	v	NOUN
emaj-231	38	3	covers	cover	VERB
emaj-231	38	4	results	result	NOUN
emaj-231	38	5	and	and	CCONJ
emaj-231	38	6	discussion	discussion	NOUN
emaj-231	38	7	.	.	PUNCT
emaj-231	39	1	finally	finally	ADV
emaj-231	39	2	,	,	PUNCT
emaj-231	39	3	section	section	NOUN
emaj-231	39	4	v	v	NOUN
emaj-231	39	5	is	be	AUX
emaj-231	39	6	the	the	DET
emaj-231	39	7	conclusion	conclusion	NOUN
emaj-231	39	8	.	.	PUNCT
emaj-231	40	1	it	it	PRON
emaj-231	40	2	concludes	conclude	VERB
emaj-231	40	3	the	the	DET
emaj-231	40	4	study	study	NOUN
emaj-231	40	5	findings	finding	NOUN
emaj-231	40	6	and	and	CCONJ
emaj-231	40	7	provides	provide	VERB
emaj-231	40	8	implications	implication	NOUN
emaj-231	40	9	of	of	ADP
emaj-231	40	10	our	our	PRON
emaj-231	40	11	results	result	NOUN
emaj-231	40	12	as	as	ADV
emaj-231	40	13	well	well	ADV
emaj-231	40	14	as	as	ADP
emaj-231	40	15	directions	direction	NOUN
emaj-231	40	16	for	for	ADP
emaj-231	40	17	future	future	ADJ
emaj-231	40	18	research	research	NOUN
emaj-231	40	19	.	.	PUNCT
emaj-231	41	1	ii	ii	PROPN
emaj-231	41	2	.	.	PUNCT
emaj-231	42	1	literature	literature	PROPN
emaj-231	42	2	review	review	PROPN
emaj-231	42	3	and	and	CCONJ
emaj-231	42	4	hypotheses	hypothese	VERB
emaj-231	42	5	formulation	formulation	NOUN
emaj-231	42	6	audit	audit	NOUN
emaj-231	42	7	fees	fee	NOUN
emaj-231	42	8	the	the	DET
emaj-231	42	9	fees	fee	NOUN
emaj-231	42	10	charged	charge	VERB
emaj-231	42	11	by	by	ADP
emaj-231	42	12	the	the	DET
emaj-231	42	13	external	external	ADJ
emaj-231	42	14	auditors	auditor	NOUN
emaj-231	42	15	depend	depend	VERB
emaj-231	42	16	on	on	ADP
emaj-231	42	17	a	a	DET
emaj-231	42	18	myriad	myriad	NOUN
emaj-231	42	19	of	of	ADP
emaj-231	42	20	considerations	consideration	NOUN
emaj-231	42	21	.	.	PUNCT
emaj-231	43	1	agoes	agoe	NOUN
emaj-231	43	2	(	(	PUNCT
emaj-231	43	3	2004	2004	NUM
emaj-231	43	4	)	)	PUNCT
emaj-231	43	5	states	state	NOUN
emaj-231	43	6	:	:	PUNCT
emaj-231	43	7	“	"	PUNCT
emaj-231	43	8	the	the	DET
emaj-231	43	9	amount	amount	NOUN
emaj-231	43	10	of	of	ADP
emaj-231	43	11	the	the	DET
emaj-231	43	12	charge	charge	NOUN
emaj-231	43	13	depends	depend	VERB
emaj-231	43	14	on	on	ADP
emaj-231	43	15	,	,	PUNCT
emaj-231	43	16	among	among	ADP
emaj-231	43	17	others	other	NOUN
emaj-231	43	18	,	,	PUNCT
emaj-231	43	19	the	the	DET
emaj-231	43	20	risk	risk	NOUN
emaj-231	43	21	of	of	ADP
emaj-231	43	22	the	the	DET
emaj-231	43	23	assignment	assignment	NOUN
emaj-231	43	24	,	,	PUNCT
emaj-231	43	25	the	the	DET
emaj-231	43	26	complexity	complexity	NOUN
emaj-231	43	27	of	of	ADP
emaj-231	43	28	the	the	DET
emaj-231	43	29	services	service	NOUN
emaj-231	43	30	provided	provide	VERB
emaj-231	43	31	,	,	PUNCT
emaj-231	43	32	the	the	DET
emaj-231	43	33	level	level	NOUN
emaj-231	43	34	of	of	ADP
emaj-231	43	35	expertise	expertise	NOUN
emaj-231	43	36	required	require	VERB
emaj-231	43	37	to	to	PART
emaj-231	43	38	carry	carry	VERB
emaj-231	43	39	out	out	ADP
emaj-231	43	40	the	the	DET
emaj-231	43	41	services	service	NOUN
emaj-231	43	42	of	of	ADP
emaj-231	43	43	proficiency	proficiency	NOUN
emaj-231	43	44	level	level	NOUN
emaj-231	43	45	,	,	PUNCT
emaj-231	43	46	the	the	DET
emaj-231	43	47	cost	cost	NOUN
emaj-231	43	48	structure	structure	NOUN
emaj-231	43	49	of	of	ADP
emaj-231	43	50	the	the	DET
emaj-231	43	51	firm	firm	NOUN
emaj-231	43	52	concerned	concerned	ADJ
emaj-231	43	53	and	and	CCONJ
emaj-231	43	54	other	other	ADJ
emaj-231	43	55	professional	professional	ADJ
emaj-231	43	56	considerations	consideration	NOUN
emaj-231	43	57	”	"	PUNCT
emaj-231	43	58	.	.	PUNCT
emaj-231	44	1	simunic	simunic	PROPN
emaj-231	44	2	(	(	PUNCT
emaj-231	44	3	1980	1980	NUM
emaj-231	44	4	)	)	PUNCT
emaj-231	44	5	developed	develop	VERB
emaj-231	44	6	a	a	DET
emaj-231	44	7	model	model	NOUN
emaj-231	44	8	that	that	PRON
emaj-231	44	9	investigated	investigate	VERB
emaj-231	44	10	the	the	DET
emaj-231	44	11	determinants	determinant	NOUN
emaj-231	44	12	of	of	ADP
emaj-231	44	13	audit	audit	NOUN
emaj-231	44	14	fees	fee	NOUN
emaj-231	44	15	.	.	PUNCT
emaj-231	45	1	consequently	consequently	ADV
emaj-231	45	2	,	,	PUNCT
emaj-231	45	3	there	there	PRON
emaj-231	45	4	was	be	VERB
emaj-231	45	5	an	an	DET
emaj-231	45	6	explosion	explosion	NOUN
emaj-231	45	7	of	of	ADP
emaj-231	45	8	research	research	NOUN
emaj-231	45	9	.	.	PUNCT
emaj-231	46	1	consistent	consistent	ADJ
emaj-231	46	2	with	with	ADP
emaj-231	46	3	this	this	DET
emaj-231	46	4	prior	prior	ADJ
emaj-231	46	5	research	research	NOUN
emaj-231	46	6	(	(	PUNCT
emaj-231	46	7	choi	choi	NOUN
emaj-231	46	8	,	,	PUNCT
emaj-231	46	9	et	et	PROPN
emaj-231	46	10	al	al	PROPN
emaj-231	46	11	,	,	PUNCT
emaj-231	46	12	2010	2010	NUM
emaj-231	46	13	;	;	PUNCT
emaj-231	46	14	hallak	hallak	NOUN
emaj-231	46	15	and	and	CCONJ
emaj-231	46	16	silva	silva	NOUN
emaj-231	46	17	,	,	PUNCT
emaj-231	46	18	2012	2012	NUM
emaj-231	46	19	;	;	PUNCT
emaj-231	46	20	yatim	yatim	PROPN
emaj-231	46	21	et	et	PROPN
emaj-231	46	22	al	al	PROPN
emaj-231	46	23	.	.	PROPN
emaj-231	46	24	,	,	PUNCT
emaj-231	46	25	2006	2006	NUM
emaj-231	46	26	)	)	PUNCT
emaj-231	46	27	,	,	PUNCT
emaj-231	46	28	we	we	PRON
emaj-231	46	29	measure	measure	VERB
emaj-231	46	30	the	the	DET
emaj-231	46	31	dependent	dependent	ADJ
emaj-231	46	32	variable	variable	NOUN
emaj-231	46	33	as	as	ADP
emaj-231	46	34	the	the	DET
emaj-231	46	35	natural	natural	ADJ
emaj-231	46	36	logarithm	logarithm	NOUN
emaj-231	46	37	of	of	ADP
emaj-231	46	38	audit	audit	NOUN
emaj-231	46	39	fees	fee	NOUN
emaj-231	46	40	.	.	PUNCT
emaj-231	47	1	audit	audit	NOUN
emaj-231	47	2	board	board	NOUN
emaj-231	47	3	/	/	SYM
emaj-231	47	4	audit	audit	PROPN
emaj-231	47	5	committee	committee	NOUN
emaj-231	47	6	the	the	DET
emaj-231	47	7	paper	paper	NOUN
emaj-231	47	8	treats	treat	VERB
emaj-231	47	9	the	the	DET
emaj-231	47	10	terms	term	NOUN
emaj-231	47	11	audit	audit	NOUN
emaj-231	47	12	board	board	NOUN
emaj-231	47	13	and	and	CCONJ
emaj-231	47	14	audit	audit	NOUN
emaj-231	47	15	committee	committee	NOUN
emaj-231	47	16	synonymously	synonymously	ADV
emaj-231	47	17	(	(	PUNCT
emaj-231	47	18	ac	ac	PROPN
emaj-231	47	19	)	)	PUNCT
emaj-231	47	20	.	.	PUNCT
emaj-231	48	1	the	the	DET
emaj-231	48	2	existence	existence	NOUN
emaj-231	48	3	and	and	CCONJ
emaj-231	48	4	influence	influence	NOUN
emaj-231	48	5	of	of	ADP
emaj-231	48	6	acs	acs	PROPN
emaj-231	48	7	affect	affect	VERB
emaj-231	48	8	audit	audit	NOUN
emaj-231	48	9	fees	fee	NOUN
emaj-231	48	10	.	.	PUNCT
emaj-231	49	1	lee	lee	PROPN
emaj-231	49	2	and	and	CCONJ
emaj-231	49	3	mande	mande	PROPN
emaj-231	49	4	's	's	PART
emaj-231	49	5	(	(	PUNCT
emaj-231	49	6	2005	2005	NUM
emaj-231	49	7	)	)	PUNCT
emaj-231	49	8	study	study	NOUN
emaj-231	49	9	suggests	suggest	VERB
emaj-231	49	10	that	that	SCONJ
emaj-231	49	11	effective	effective	ADJ
emaj-231	49	12	acs	acs	NOUN
emaj-231	49	13	positively	positively	ADV
emaj-231	49	14	influence	influence	VERB
emaj-231	49	15	the	the	DET
emaj-231	49	16	level	level	NOUN
emaj-231	49	17	of	of	ADP
emaj-231	49	18	audit	audit	NOUN
emaj-231	49	19	coverage	coverage	NOUN
emaj-231	49	20	.	.	PUNCT
emaj-231	50	1	goodwin	goodwin	PROPN
emaj-231	50	2	-	-	PUNCT
emaj-231	50	3	stewart	stewart	PROPN
emaj-231	50	4	and	and	CCONJ
emaj-231	50	5	kent	kent	PROPN
emaj-231	50	6	(	(	PUNCT
emaj-231	50	7	2006	2006	NUM
emaj-231	50	8	)	)	PUNCT
emaj-231	50	9	argue	argue	VERB
emaj-231	50	10	that	that	SCONJ
emaj-231	50	11	ac	ac	PROPN
emaj-231	50	12	members	member	NOUN
emaj-231	50	13	have	have	VERB
emaj-231	50	14	incentives	incentive	NOUN
emaj-231	50	15	to	to	PART
emaj-231	50	16	minimize	minimize	VERB
emaj-231	50	17	the	the	DET
emaj-231	50	18	litigation	litigation	NOUN
emaj-231	50	19	risk	risk	NOUN
emaj-231	50	20	and	and	CCONJ
emaj-231	50	21	reputation	reputation	NOUN
emaj-231	50	22	loss	loss	NOUN
emaj-231	50	23	,	,	PUNCT
emaj-231	50	24	say	say	VERB
emaj-231	50	25	due	due	ADP
emaj-231	50	26	to	to	ADP
emaj-231	50	27	fraudulent	fraudulent	ADJ
emaj-231	50	28	financial	financial	ADJ
emaj-231	50	29	reporting	reporting	NOUN
emaj-231	50	30	,	,	PUNCT
emaj-231	50	31	as	as	ADP
emaj-231	50	32	such	such	ADJ
emaj-231	50	33	,	,	PUNCT
emaj-231	50	34	they	they	PRON
emaj-231	50	35	insist	insist	VERB
emaj-231	50	36	on	on	ADP
emaj-231	50	37	quality	quality	NOUN
emaj-231	50	38	audits	audit	NOUN
emaj-231	50	39	,	,	PUNCT
emaj-231	50	40	which	which	PRON
emaj-231	50	41	may	may	AUX
emaj-231	50	42	cost	cost	VERB
emaj-231	50	43	more	more	ADJ
emaj-231	50	44	.	.	PUNCT
emaj-231	51	1	they	they	PRON
emaj-231	51	2	also	also	ADV
emaj-231	51	3	report	report	VERB
emaj-231	51	4	a	a	DET
emaj-231	51	5	positive	positive	ADJ
emaj-231	51	6	association	association	NOUN
emaj-231	51	7	between	between	ADP
emaj-231	51	8	audit	audit	NOUN
emaj-231	51	9	fees	fee	NOUN
emaj-231	51	10	and	and	CCONJ
emaj-231	51	11	the	the	DET
emaj-231	51	12	existence	existence	NOUN
emaj-231	51	13	of	of	ADP
emaj-231	51	14	ac	ac	PROPN
emaj-231	51	15	,	,	PUNCT
emaj-231	51	16	while	while	SCONJ
emaj-231	51	17	dinh	dinh	NOUN
emaj-231	51	18	(	(	PUNCT
emaj-231	51	19	2012	2012	NUM
emaj-231	51	20	)	)	PUNCT
emaj-231	51	21	reports	report	VERB
emaj-231	51	22	a	a	DET
emaj-231	51	23	negative	negative	ADJ
emaj-231	51	24	relationship	relationship	NOUN
emaj-231	51	25	.	.	PUNCT
emaj-231	52	1	also	also	ADV
emaj-231	52	2	,	,	PUNCT
emaj-231	52	3	wu	wu	PROPN
emaj-231	52	4	(	(	PUNCT
emaj-231	52	5	2012	2012	NUM
emaj-231	52	6	)	)	PUNCT
emaj-231	52	7	finds	find	VERB
emaj-231	52	8	a	a	DET
emaj-231	52	9	significant	significant	ADJ
emaj-231	52	10	negative	negative	ADJ
emaj-231	52	11	relationship	relationship	NOUN
emaj-231	52	12	between	between	ADP
emaj-231	52	13	audit	audit	NOUN
emaj-231	52	14	fees	fee	NOUN
emaj-231	52	15	and	and	CCONJ
emaj-231	52	16	corporate	corporate	ADJ
emaj-231	52	17	governance	governance	NOUN
emaj-231	52	18	mechanisms	mechanism	NOUN
emaj-231	52	19	.	.	PUNCT
emaj-231	53	1	on	on	ADP
emaj-231	53	2	the	the	DET
emaj-231	53	3	other	other	ADJ
emaj-231	53	4	hand	hand	NOUN
emaj-231	53	5	,	,	PUNCT
emaj-231	53	6	rainsbury	rainsbury	NOUN
emaj-231	53	7	et	et	PROPN
emaj-231	53	8	al	al	PROPN
emaj-231	53	9	.	.	PROPN
emaj-231	54	1	(	(	PUNCT
emaj-231	54	2	2009	2009	NUM
emaj-231	54	3	)	)	PUNCT
emaj-231	54	4	report	report	NOUN
emaj-231	54	5	that	that	SCONJ
emaj-231	54	6	ac	ac	PROPN
emaj-231	54	7	existence	existence	NOUN
emaj-231	54	8	and	and	CCONJ
emaj-231	54	9	audit	audit	NOUN
emaj-231	54	10	fees	fee	NOUN
emaj-231	54	11	are	be	AUX
emaj-231	54	12	not	not	PART
emaj-231	54	13	related	relate	VERB
emaj-231	54	14	.	.	PUNCT
emaj-231	55	1	thus	thus	ADV
emaj-231	55	2	,	,	PUNCT
emaj-231	55	3	the	the	DET
emaj-231	55	4	prior	prior	ADJ
emaj-231	55	5	findings	finding	NOUN
emaj-231	55	6	are	be	AUX
emaj-231	55	7	mixed	mixed	ADJ
emaj-231	55	8	,	,	PUNCT
emaj-231	55	9	though	though	SCONJ
emaj-231	55	10	more	more	ADJ
emaj-231	55	11	studies	study	NOUN
emaj-231	55	12	support	support	VERB
emaj-231	55	13	a	a	DET
emaj-231	55	14	positive	positive	ADJ
emaj-231	55	15	relationship	relationship	NOUN
emaj-231	55	16	between	between	ADP
emaj-231	55	17	ac	ac	PROPN
emaj-231	55	18	and	and	CCONJ
emaj-231	55	19	audit	audit	NOUN
emaj-231	55	20	fees	fee	NOUN
emaj-231	55	21	.	.	PUNCT
emaj-231	56	1	we	we	PRON
emaj-231	56	2	hypothesize	hypothesize	VERB
emaj-231	56	3	:	:	PUNCT
emaj-231	56	4	h1	h1	PROPN
emaj-231	56	5	:	:	PUNCT
emaj-231	56	6	the	the	DET
emaj-231	56	7	existence	existence	NOUN
emaj-231	56	8	of	of	ADP
emaj-231	56	9	an	an	DET
emaj-231	56	10	ac	ac	PROPN
emaj-231	56	11	is	be	AUX
emaj-231	56	12	positively	positively	ADV
emaj-231	56	13	related	relate	VERB
emaj-231	56	14	to	to	AUX
emaj-231	56	15	audit	audit	NOUN
emaj-231	56	16	fees	fee	NOUN
emaj-231	56	17	audit	audit	PROPN
emaj-231	56	18	committee	committee	NOUN
emaj-231	56	19	expertise	expertise	NOUN
emaj-231	56	20	acs	acs	PROPN
emaj-231	56	21	having	have	VERB
emaj-231	56	22	financial	financial	ADJ
emaj-231	56	23	expertise	expertise	NOUN
emaj-231	56	24	,	,	PUNCT
emaj-231	56	25	do	do	AUX
emaj-231	56	26	support	support	VERB
emaj-231	56	27	high	high	ADJ
emaj-231	56	28	-	-	PUNCT
emaj-231	56	29	quality	quality	NOUN
emaj-231	56	30	financial	financial	ADJ
emaj-231	56	31	statements	statement	NOUN
emaj-231	56	32	(	(	PUNCT
emaj-231	56	33	burrowes	burrowe	NOUN
emaj-231	56	34	and	and	CCONJ
emaj-231	56	35	hendriks	hendriks	PROPN
emaj-231	56	36	,	,	PUNCT
emaj-231	56	37	2005	2005	NUM
emaj-231	56	38	)	)	PUNCT
emaj-231	56	39	.	.	PUNCT
emaj-231	57	1	a	a	DET
emaj-231	57	2	financial	financial	ADJ
emaj-231	57	3	expert	expert	NOUN
emaj-231	57	4	in	in	ADP
emaj-231	57	5	ac	ac	PROPN
emaj-231	57	6	can	can	AUX
emaj-231	57	7	result	result	VERB
emaj-231	57	8	in	in	ADP
emaj-231	57	9	a	a	DET
emaj-231	57	10	rigorous	rigorous	ADJ
emaj-231	57	11	review	review	NOUN
emaj-231	57	12	of	of	ADP
emaj-231	57	13	the	the	DET
emaj-231	57	14	ia	ia	PROPN
emaj-231	57	15	.	.	PROPN
emaj-231	57	16	goodwin‐stewart	goodwin‐stewart	PROPN
emaj-231	57	17	and	and	CCONJ
emaj-231	57	18	kent	kent	PROPN
emaj-231	57	19	's	's	PART
emaj-231	57	20	(	(	PUNCT
emaj-231	57	21	2006	2006	NUM
emaj-231	57	22	)	)	PUNCT
emaj-231	57	23	results	result	NOUN
emaj-231	57	24	show	show	VERB
emaj-231	57	25	that	that	SCONJ
emaj-231	57	26	if	if	SCONJ
emaj-231	57	27	the	the	DET
emaj-231	57	28	ac	ac	PROPN
emaj-231	57	29	consists	consist	VERB
emaj-231	57	30	of	of	ADP
emaj-231	57	31	at	at	ADV
emaj-231	57	32	least	least	ADV
emaj-231	57	33	one	one	NUM
emaj-231	57	34	financial	financial	ADJ
emaj-231	57	35	expert	expert	NOUN
emaj-231	57	36	then	then	ADV
emaj-231	57	37	it	it	PRON
emaj-231	57	38	significantly	significantly	ADV
emaj-231	57	39	,	,	PUNCT
emaj-231	57	40	positively	positively	ADV
emaj-231	57	41	affects	affect	VERB
emaj-231	57	42	audit	audit	NOUN
emaj-231	57	43	fees	fee	NOUN
emaj-231	57	44	.	.	PUNCT
emaj-231	58	1	ghafran	ghafran	NOUN
emaj-231	58	2	(	(	PUNCT
emaj-231	58	3	2017	2017	NUM
emaj-231	58	4	)	)	PUNCT
emaj-231	58	5	and	and	CCONJ
emaj-231	58	6	harris	harris	PROPN
emaj-231	58	7	's	's	PART
emaj-231	58	8	(	(	PUNCT
emaj-231	58	9	2007	2007	NUM
emaj-231	58	10	)	)	PUNCT
emaj-231	58	11	studies	study	NOUN
emaj-231	58	12	provide	provide	VERB
emaj-231	58	13	similar	similar	ADJ
emaj-231	58	14	results	result	NOUN
emaj-231	58	15	.	.	PUNCT
emaj-231	59	1	additionally	additionally	ADV
emaj-231	59	2	,	,	PUNCT
emaj-231	59	3	bala	bala	PROPN
emaj-231	59	4	et	et	PROPN
emaj-231	59	5	al	al	PROPN
emaj-231	59	6	.	.	PROPN
emaj-231	59	7	's	's	PART
emaj-231	59	8	(	(	PUNCT
emaj-231	59	9	2018	2018	NUM
emaj-231	59	10	)	)	PUNCT
emaj-231	59	11	https://onlinelibrary.wiley.com/action/dosearch?contribauthorstored=goodwin-stewart%2c+jenny	https://onlinelibrary.wiley.com/action/dosearch?contribauthorstored=goodwin-stewart%2c+jenny	PRON
emaj-231	59	12	volume	volume	VERB
emaj-231	59	13	11	11	NUM
emaj-231	59	14	no	no	DET
emaj-231	59	15	2	2	NUM
emaj-231	59	16	(	(	PUNCT
emaj-231	59	17	2021	2021	NUM
emaj-231	59	18	)	)	PUNCT
emaj-231	59	19	|	|	ADV
emaj-231	59	20	issn	issn	VERB
emaj-231	59	21	2158	2158	NUM
emaj-231	59	22	-	-	SYM
emaj-231	59	23	8708	8708	NUM
emaj-231	59	24	(	(	PUNCT
emaj-231	59	25	online	online	NOUN
emaj-231	59	26	)	)	PUNCT
emaj-231	59	27	|	|	ADV
emaj-231	59	28	doi	doi	X
emaj-231	59	29	10.5195	10.5195	NUM
emaj-231	59	30	/	/	SYM
emaj-231	59	31	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	60	1	|	|	ADV
emaj-231	60	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-231	60	3	prem	prem	PROPN
emaj-231	60	4	lal	lal	PROPN
emaj-231	60	5	joshi	joshi	PROPN
emaj-231	60	6	,	,	PUNCT
emaj-231	60	7	ashutosh	ashutosh	PROPN
emaj-231	60	8	deshmukh	deshmukh	PROPN
emaj-231	60	9	,	,	PUNCT
emaj-231	60	10	jamel	jamel	PROPN
emaj-231	60	11	azibi	azibi	NOUN
emaj-231	60	12	emerging	emerge	VERB
emaj-231	60	13	markets	market	NOUN
emaj-231	60	14	journal	journal	NOUN
emaj-231	60	15	|	|	ADV
emaj-231	60	16	p	p	NOUN
emaj-231	60	17	a	a	DET
emaj-231	60	18	g	g	NOUN
emaj-231	60	19	e	e	NOUN
emaj-231	60	20	2	2	NUM
emaj-231	60	21	7	7	NUM
emaj-231	60	22	study	study	NOUN
emaj-231	60	23	reveals	reveal	VERB
emaj-231	60	24	that	that	SCONJ
emaj-231	60	25	ac	ac	PROPN
emaj-231	60	26	financial	financial	ADJ
emaj-231	60	27	expertise	expertise	NOUN
emaj-231	60	28	is	be	AUX
emaj-231	60	29	a	a	DET
emaj-231	60	30	significant	significant	ADJ
emaj-231	60	31	positive	positive	ADJ
emaj-231	60	32	factor	factor	NOUN
emaj-231	60	33	in	in	ADP
emaj-231	60	34	determining	determine	VERB
emaj-231	60	35	the	the	DET
emaj-231	60	36	amount	amount	NOUN
emaj-231	60	37	of	of	ADP
emaj-231	60	38	audit	audit	NOUN
emaj-231	60	39	fees	fee	NOUN
emaj-231	60	40	in	in	ADP
emaj-231	60	41	nigeria	nigeria	PROPN
emaj-231	60	42	.	.	PUNCT
emaj-231	61	1	on	on	ADP
emaj-231	61	2	the	the	DET
emaj-231	61	3	contrary	contrary	NOUN
emaj-231	61	4	,	,	PUNCT
emaj-231	61	5	azmi	azmi	PROPN
emaj-231	61	6	et	et	PROPN
emaj-231	61	7	al	al	PROPN
emaj-231	61	8	.	.	PROPN
emaj-231	62	1	(	(	PUNCT
emaj-231	62	2	2013	2013	NUM
emaj-231	62	3	)	)	PUNCT
emaj-231	62	4	,	,	PUNCT
emaj-231	62	5	in	in	ADP
emaj-231	62	6	the	the	DET
emaj-231	62	7	malaysian	malaysian	ADJ
emaj-231	62	8	context	context	NOUN
emaj-231	62	9	,	,	PUNCT
emaj-231	62	10	find	find	VERB
emaj-231	62	11	exact	exact	ADJ
emaj-231	62	12	opposite	opposite	ADJ
emaj-231	62	13	results	result	NOUN
emaj-231	62	14	,	,	PUNCT
emaj-231	62	15	that	that	ADV
emaj-231	62	16	is	is	ADV
emaj-231	62	17	,	,	PUNCT
emaj-231	62	18	financial	financial	ADJ
emaj-231	62	19	expertise	expertise	NOUN
emaj-231	62	20	is	be	AUX
emaj-231	62	21	negatively	negatively	ADV
emaj-231	62	22	related	relate	VERB
emaj-231	62	23	to	to	ADP
emaj-231	62	24	the	the	DET
emaj-231	62	25	amount	amount	NOUN
emaj-231	62	26	of	of	ADP
emaj-231	62	27	audit	audit	NOUN
emaj-231	62	28	fees	fee	NOUN
emaj-231	62	29	.	.	PUNCT
emaj-231	63	1	interestingly	interestingly	ADV
emaj-231	63	2	,	,	PUNCT
emaj-231	63	3	haniffa	haniffa	NOUN
emaj-231	63	4	and	and	CCONJ
emaj-231	63	5	cooke	cooke	PROPN
emaj-231	63	6	(	(	PUNCT
emaj-231	63	7	2002	2002	NUM
emaj-231	63	8	)	)	PUNCT
emaj-231	63	9	find	find	VERB
emaj-231	63	10	that	that	SCONJ
emaj-231	63	11	ac	ac	PROPN
emaj-231	63	12	attributes	attribute	NOUN
emaj-231	63	13	do	do	AUX
emaj-231	63	14	not	not	PART
emaj-231	63	15	influence	influence	VERB
emaj-231	63	16	audit	audit	NOUN
emaj-231	63	17	fees	fee	NOUN
emaj-231	63	18	in	in	ADP
emaj-231	63	19	malaysia	malaysia	PROPN
emaj-231	63	20	.	.	PUNCT
emaj-231	64	1	thus	thus	ADV
emaj-231	64	2	,	,	PUNCT
emaj-231	64	3	prior	prior	ADJ
emaj-231	64	4	studies	study	NOUN
emaj-231	64	5	have	have	VERB
emaj-231	64	6	conflicting	conflict	VERB
emaj-231	64	7	findings	finding	NOUN
emaj-231	64	8	but	but	CCONJ
emaj-231	64	9	more	more	ADJ
emaj-231	64	10	studies	study	NOUN
emaj-231	64	11	support	support	VERB
emaj-231	64	12	a	a	DET
emaj-231	64	13	positive	positive	ADJ
emaj-231	64	14	relationship	relationship	NOUN
emaj-231	64	15	between	between	ADP
emaj-231	64	16	ac	ac	PROPN
emaj-231	64	17	financial	financial	ADJ
emaj-231	64	18	expertise	expertise	NOUN
emaj-231	64	19	and	and	CCONJ
emaj-231	64	20	audit	audit	NOUN
emaj-231	64	21	fees	fee	NOUN
emaj-231	64	22	.	.	PUNCT
emaj-231	65	1	therefore	therefore	ADV
emaj-231	65	2	,	,	PUNCT
emaj-231	65	3	we	we	PRON
emaj-231	65	4	hypothesize	hypothesize	VERB
emaj-231	65	5	:	:	PUNCT
emaj-231	65	6	h2	h2	NOUN
emaj-231	65	7	:	:	PUNCT
emaj-231	65	8	the	the	DET
emaj-231	65	9	higher	high	ADJ
emaj-231	65	10	level	level	NOUN
emaj-231	65	11	of	of	ADP
emaj-231	65	12	financial	financial	ADJ
emaj-231	65	13	expertise	expertise	NOUN
emaj-231	65	14	of	of	ADP
emaj-231	65	15	ac	ac	PROPN
emaj-231	65	16	members	member	NOUN
emaj-231	65	17	is	be	AUX
emaj-231	65	18	positively	positively	ADV
emaj-231	65	19	related	relate	VERB
emaj-231	65	20	to	to	ADP
emaj-231	65	21	higher	high	ADJ
emaj-231	65	22	audit	audit	NOUN
emaj-231	65	23	fees	fee	NOUN
emaj-231	65	24	non	non	ADJ
emaj-231	65	25	-	-	ADJ
emaj-231	65	26	executive	executive	ADJ
emaj-231	65	27	member	member	NOUN
emaj-231	65	28	(	(	PUNCT
emaj-231	65	29	independence	independence	NOUN
emaj-231	65	30	of	of	ADP
emaj-231	65	31	audit	audit	NOUN
emaj-231	65	32	committee	committee	NOUN
emaj-231	65	33	)	)	PUNCT
emaj-231	65	34	an	an	DET
emaj-231	65	35	ac	ac	PROPN
emaj-231	65	36	is	be	AUX
emaj-231	65	37	strengthened	strengthen	VERB
emaj-231	65	38	by	by	ADP
emaj-231	65	39	independent	independent	ADJ
emaj-231	65	40	,	,	PUNCT
emaj-231	65	41	nonexecutive	nonexecutive	ADJ
emaj-231	65	42	directors	director	NOUN
emaj-231	65	43	who	who	PRON
emaj-231	65	44	bring	bring	VERB
emaj-231	65	45	an	an	DET
emaj-231	65	46	independent	independent	ADJ
emaj-231	65	47	mindset	mindset	NOUN
emaj-231	65	48	to	to	ADP
emaj-231	65	49	their	their	PRON
emaj-231	65	50	role	role	NOUN
emaj-231	65	51	.	.	PUNCT
emaj-231	66	1	sarbanes	sarbanes	PROPN
emaj-231	66	2	oxley	oxley	PROPN
emaj-231	66	3	act	act	PROPN
emaj-231	66	4	sox	sox	PROPN
emaj-231	66	5	(	(	PUNCT
emaj-231	66	6	2002	2002	NUM
emaj-231	66	7	)	)	PUNCT
emaj-231	66	8	also	also	ADV
emaj-231	66	9	recommends	recommend	VERB
emaj-231	66	10	the	the	DET
emaj-231	66	11	independence	independence	NOUN
emaj-231	66	12	of	of	ADP
emaj-231	66	13	ac	ac	PROPN
emaj-231	66	14	members	member	NOUN
emaj-231	66	15	.	.	PUNCT
emaj-231	67	1	kikhia	kikhia	PROPN
emaj-231	67	2	(	(	PUNCT
emaj-231	67	3	2015	2015	NUM
emaj-231	67	4	)	)	PUNCT
emaj-231	67	5	posits	posit	NOUN
emaj-231	67	6	that	that	PRON
emaj-231	67	7	an	an	DET
emaj-231	67	8	independent	independent	ADJ
emaj-231	67	9	ac	ac	PROPN
emaj-231	67	10	evaluates	evaluate	VERB
emaj-231	67	11	corporate	corporate	ADJ
emaj-231	67	12	affairs	affair	NOUN
emaj-231	67	13	without	without	ADP
emaj-231	67	14	bias	bias	NOUN
emaj-231	67	15	and	and	CCONJ
emaj-231	67	16	monitors	monitor	NOUN
emaj-231	67	17	management	management	NOUN
emaj-231	67	18	more	more	ADV
emaj-231	67	19	effectively	effectively	ADV
emaj-231	67	20	.	.	PUNCT
emaj-231	68	1	carcello	carcello	PROPN
emaj-231	68	2	et	et	PROPN
emaj-231	68	3	al	al	PROPN
emaj-231	68	4	.	.	PROPN
emaj-231	69	1	(	(	PUNCT
emaj-231	69	2	2002	2002	NUM
emaj-231	69	3	)	)	PUNCT
emaj-231	69	4	and	and	CCONJ
emaj-231	69	5	yatim	yatim	PROPN
emaj-231	69	6	et	et	PROPN
emaj-231	69	7	al	al	PROPN
emaj-231	69	8	.	.	PROPN
emaj-231	70	1	(	(	PUNCT
emaj-231	70	2	2006	2006	NUM
emaj-231	70	3	)	)	PUNCT
emaj-231	70	4	find	find	VERB
emaj-231	70	5	that	that	SCONJ
emaj-231	70	6	acs	ac	NOUN
emaj-231	70	7	that	that	PRON
emaj-231	70	8	are	be	AUX
emaj-231	70	9	independent	independent	ADJ
emaj-231	70	10	,	,	PUNCT
emaj-231	70	11	have	have	VERB
emaj-231	70	12	financial	financial	ADJ
emaj-231	70	13	expertise	expertise	NOUN
emaj-231	70	14	,	,	PUNCT
emaj-231	70	15	and	and	CCONJ
emaj-231	70	16	are	be	AUX
emaj-231	70	17	diligent	diligent	ADJ
emaj-231	70	18	result	result	NOUN
emaj-231	70	19	in	in	ADP
emaj-231	70	20	higher	high	ADJ
emaj-231	70	21	audit	audit	NOUN
emaj-231	70	22	fees	fee	NOUN
emaj-231	70	23	.	.	PUNCT
emaj-231	71	1	similarly	similarly	ADV
emaj-231	71	2	,	,	PUNCT
emaj-231	71	3	abbor	abbor	PROPN
emaj-231	71	4	et	et	PROPN
emaj-231	71	5	al	al	PROPN
emaj-231	71	6	.	.	PROPN
emaj-231	71	7	’s	’s	PART
emaj-231	71	8	(	(	PUNCT
emaj-231	71	9	2003	2003	NUM
emaj-231	71	10	)	)	PUNCT
emaj-231	71	11	study	study	NOUN
emaj-231	71	12	shows	show	VERB
emaj-231	71	13	that	that	SCONJ
emaj-231	71	14	acs	acs	PROPN
emaj-231	71	15	that	that	PRON
emaj-231	71	16	have	have	VERB
emaj-231	71	17	more	more	ADJ
emaj-231	71	18	outside	outside	ADJ
emaj-231	71	19	directors	director	NOUN
emaj-231	71	20	,	,	PUNCT
emaj-231	71	21	that	that	ADV
emaj-231	71	22	is	is	ADV
emaj-231	71	23	,	,	PUNCT
emaj-231	71	24	are	be	AUX
emaj-231	71	25	more	more	ADV
emaj-231	71	26	independent	independent	ADJ
emaj-231	71	27	are	be	AUX
emaj-231	71	28	associated	associate	VERB
emaj-231	71	29	with	with	ADP
emaj-231	71	30	higher	high	ADJ
emaj-231	71	31	audit	audit	NOUN
emaj-231	71	32	fees	fee	NOUN
emaj-231	71	33	.	.	PUNCT
emaj-231	72	1	recently	recently	ADV
emaj-231	72	2	,	,	PUNCT
emaj-231	72	3	al	al	PROPN
emaj-231	72	4	-	-	PUNCT
emaj-231	72	5	hajaya	hajaya	PROPN
emaj-231	72	6	(	(	PUNCT
emaj-231	72	7	2019	2019	NUM
emaj-231	72	8	)	)	PUNCT
emaj-231	72	9	reported	report	VERB
emaj-231	72	10	a	a	DET
emaj-231	72	11	similar	similar	ADJ
emaj-231	72	12	result	result	NOUN
emaj-231	72	13	for	for	ADP
emaj-231	72	14	the	the	DET
emaj-231	72	15	jordanian	jordanian	ADJ
emaj-231	72	16	companies	company	NOUN
emaj-231	72	17	.	.	PUNCT
emaj-231	73	1	the	the	DET
emaj-231	73	2	author	author	NOUN
emaj-231	73	3	also	also	ADV
emaj-231	73	4	reported	report	VERB
emaj-231	73	5	such	such	ADJ
emaj-231	73	6	companies	company	NOUN
emaj-231	73	7	hire	hire	VERB
emaj-231	73	8	big4	big4	NOUN
emaj-231	73	9	firms	firm	NOUN
emaj-231	73	10	to	to	PART
emaj-231	73	11	signal	signal	VERB
emaj-231	73	12	their	their	PRON
emaj-231	73	13	commitment	commitment	NOUN
emaj-231	73	14	to	to	PART
emaj-231	73	15	audit	audit	VERB
emaj-231	73	16	quality	quality	NOUN
emaj-231	73	17	.	.	PUNCT
emaj-231	74	1	on	on	ADP
emaj-231	74	2	the	the	DET
emaj-231	74	3	other	other	ADJ
emaj-231	74	4	hand	hand	NOUN
emaj-231	74	5	,	,	PUNCT
emaj-231	74	6	kanakriyah	kanakriyah	NOUN
emaj-231	74	7	(	(	PUNCT
emaj-231	74	8	2020	2020	NUM
emaj-231	74	9	)	)	PUNCT
emaj-231	74	10	and	and	CCONJ
emaj-231	74	11	kikhia	kikhia	PROPN
emaj-231	74	12	(	(	PUNCT
emaj-231	74	13	2015	2015	NUM
emaj-231	74	14	)	)	PUNCT
emaj-231	74	15	find	find	VERB
emaj-231	74	16	no	no	DET
emaj-231	74	17	relationship	relationship	NOUN
emaj-231	74	18	between	between	ADP
emaj-231	74	19	ac	ac	PROPN
emaj-231	74	20	independence	independence	NOUN
emaj-231	74	21	and	and	CCONJ
emaj-231	74	22	audit	audit	NOUN
emaj-231	74	23	fees	fee	NOUN
emaj-231	74	24	.	.	PUNCT
emaj-231	75	1	however	however	ADV
emaj-231	75	2	,	,	PUNCT
emaj-231	75	3	the	the	DET
emaj-231	75	4	preponderance	preponderance	NOUN
emaj-231	75	5	of	of	ADP
emaj-231	75	6	the	the	DET
emaj-231	75	7	evidence	evidence	NOUN
emaj-231	75	8	indicates	indicate	VERB
emaj-231	75	9	that	that	SCONJ
emaj-231	75	10	a	a	DET
emaj-231	75	11	relationship	relationship	NOUN
emaj-231	75	12	between	between	ADP
emaj-231	75	13	ac	ac	PROPN
emaj-231	75	14	independence	independence	NOUN
emaj-231	75	15	and	and	CCONJ
emaj-231	75	16	audit	audit	NOUN
emaj-231	75	17	fees	fee	NOUN
emaj-231	75	18	exists	exist	VERB
emaj-231	75	19	.	.	PUNCT
emaj-231	76	1	so	so	ADV
emaj-231	76	2	,	,	PUNCT
emaj-231	76	3	we	we	PRON
emaj-231	76	4	hypothesize	hypothesize	VERB
emaj-231	76	5	:	:	PUNCT
emaj-231	76	6	h3	h3	NOUN
emaj-231	76	7	:	:	PUNCT
emaj-231	76	8	non	non	ADJ
emaj-231	76	9	-	-	ADJ
emaj-231	76	10	executive	executive	ADJ
emaj-231	76	11	members	member	NOUN
emaj-231	76	12	on	on	ADP
emaj-231	76	13	ac	ac	PROPN
emaj-231	76	14	are	be	AUX
emaj-231	76	15	positively	positively	ADV
emaj-231	76	16	related	relate	VERB
emaj-231	76	17	to	to	AUX
emaj-231	76	18	audit	audit	VERB
emaj-231	76	19	fees	fee	NOUN
emaj-231	76	20	auditor	auditor	NOUN
emaj-231	76	21	’s	’s	PART
emaj-231	76	22	tenure	tenure	NOUN
emaj-231	76	23	the	the	DET
emaj-231	76	24	auditor	auditor	NOUN
emaj-231	76	25	’s	’s	PART
emaj-231	76	26	tenure	tenure	NOUN
emaj-231	76	27	is	be	AUX
emaj-231	76	28	related	relate	VERB
emaj-231	76	29	to	to	ADP
emaj-231	76	30	auditor	auditor	NOUN
emaj-231	76	31	independence	independence	NOUN
emaj-231	76	32	and	and	CCONJ
emaj-231	76	33	can	can	AUX
emaj-231	76	34	affect	affect	VERB
emaj-231	76	35	audit	audit	NOUN
emaj-231	76	36	fees	fee	NOUN
emaj-231	76	37	.	.	PUNCT
emaj-231	77	1	sox	sox	PROPN
emaj-231	77	2	(	(	PUNCT
emaj-231	77	3	2002	2002	NUM
emaj-231	77	4	)	)	PUNCT
emaj-231	77	5	contends	contend	VERB
emaj-231	77	6	that	that	SCONJ
emaj-231	77	7	if	if	SCONJ
emaj-231	77	8	the	the	DET
emaj-231	77	9	auditors	auditor	NOUN
emaj-231	77	10	conduct	conduct	VERB
emaj-231	77	11	the	the	DET
emaj-231	77	12	audit	audit	NOUN
emaj-231	77	13	for	for	ADP
emaj-231	77	14	four	four	NUM
emaj-231	77	15	or	or	CCONJ
emaj-231	77	16	more	more	ADJ
emaj-231	77	17	years	year	NOUN
emaj-231	77	18	,	,	PUNCT
emaj-231	77	19	they	they	PRON
emaj-231	77	20	should	should	AUX
emaj-231	77	21	not	not	PART
emaj-231	77	22	be	be	AUX
emaj-231	77	23	considered	consider	VERB
emaj-231	77	24	independent	independent	ADJ
emaj-231	77	25	.	.	PUNCT
emaj-231	78	1	beshkooh	beshkooh	PROPN
emaj-231	78	2	et	et	PROPN
emaj-231	78	3	al	al	PROPN
emaj-231	78	4	.	.	PROPN
emaj-231	79	1	(	(	PUNCT
emaj-231	79	2	2003	2003	NUM
emaj-231	79	3	)	)	PUNCT
emaj-231	79	4	find	find	VERB
emaj-231	79	5	that	that	SCONJ
emaj-231	79	6	optimal	optimal	ADJ
emaj-231	79	7	tenure	tenure	NOUN
emaj-231	79	8	for	for	ADP
emaj-231	79	9	an	an	DET
emaj-231	79	10	auditor	auditor	NOUN
emaj-231	79	11	is	be	AUX
emaj-231	79	12	one	one	NUM
emaj-231	79	13	to	to	PART
emaj-231	79	14	three	three	NUM
emaj-231	79	15	years	year	NOUN
emaj-231	79	16	from	from	ADP
emaj-231	79	17	an	an	DET
emaj-231	79	18	audit	audit	NOUN
emaj-231	79	19	effectiveness	effectiveness	NOUN
emaj-231	79	20	viewpoint	viewpoint	NOUN
emaj-231	79	21	.	.	PUNCT
emaj-231	80	1	warrad	warrad	NOUN
emaj-231	80	2	(	(	PUNCT
emaj-231	80	3	2008	2008	NUM
emaj-231	80	4	)	)	PUNCT
emaj-231	80	5	reports	report	VERB
emaj-231	80	6	that	that	SCONJ
emaj-231	80	7	audit	audit	NOUN
emaj-231	80	8	partner	partner	NOUN
emaj-231	80	9	tenure	tenure	NOUN
emaj-231	80	10	significantly	significantly	ADV
emaj-231	80	11	explains	explain	VERB
emaj-231	80	12	audit	audit	NOUN
emaj-231	80	13	fees	fee	NOUN
emaj-231	80	14	for	for	ADP
emaj-231	80	15	jordanian	jordanian	ADJ
emaj-231	80	16	companies	company	NOUN
emaj-231	80	17	.	.	PUNCT
emaj-231	81	1	in	in	ADP
emaj-231	81	2	the	the	DET
emaj-231	81	3	south	south	ADJ
emaj-231	81	4	korean	korean	ADJ
emaj-231	81	5	context	context	NOUN
emaj-231	81	6	,	,	PUNCT
emaj-231	81	7	kwon	kwon	VERB
emaj-231	81	8	et	et	PROPN
emaj-231	81	9	al	al	PROPN
emaj-231	81	10	.	.	PROPN
emaj-231	82	1	(	(	PUNCT
emaj-231	82	2	2014	2014	NUM
emaj-231	82	3	)	)	PUNCT
emaj-231	82	4	show	show	VERB
emaj-231	82	5	that	that	SCONJ
emaj-231	82	6	audit	audit	NOUN
emaj-231	82	7	fees	fee	NOUN
emaj-231	82	8	increased	increase	VERB
emaj-231	82	9	after	after	ADP
emaj-231	82	10	the	the	DET
emaj-231	82	11	auditor	auditor	NOUN
emaj-231	82	12	rotation	rotation	NOUN
emaj-231	82	13	.	.	PUNCT
emaj-231	83	1	silva	silva	PROPN
emaj-231	83	2	et	et	PROPN
emaj-231	83	3	al	al	PROPN
emaj-231	83	4	.	.	PROPN
emaj-231	83	5	's	's	PART
emaj-231	83	6	(	(	PUNCT
emaj-231	83	7	2020	2020	NUM
emaj-231	83	8	)	)	PUNCT
emaj-231	83	9	study	study	NOUN
emaj-231	83	10	shows	show	VERB
emaj-231	83	11	that	that	SCONJ
emaj-231	83	12	auditor	auditor	NOUN
emaj-231	83	13	rotation	rotation	NOUN
emaj-231	83	14	strongly	strongly	ADV
emaj-231	83	15	influences	influence	VERB
emaj-231	83	16	audit	audit	NOUN
emaj-231	83	17	fees	fee	NOUN
emaj-231	83	18	.	.	PUNCT
emaj-231	84	1	castro	castro	PROPN
emaj-231	84	2	et	et	PROPN
emaj-231	84	3	al	al	PROPN
emaj-231	84	4	.	.	PROPN
emaj-231	85	1	(	(	PUNCT
emaj-231	85	2	2015	2015	NUM
emaj-231	85	3	)	)	PUNCT
emaj-231	85	4	point	point	VERB
emaj-231	85	5	out	out	ADP
emaj-231	85	6	that	that	SCONJ
emaj-231	85	7	large	large	ADJ
emaj-231	85	8	brazilian	brazilian	ADJ
emaj-231	85	9	companies	company	NOUN
emaj-231	85	10	lowered	lower	VERB
emaj-231	85	11	audit	audit	NOUN
emaj-231	85	12	fees	fee	NOUN
emaj-231	85	13	by	by	ADP
emaj-231	85	14	changing	change	VERB
emaj-231	85	15	auditors	auditor	NOUN
emaj-231	85	16	.	.	PUNCT
emaj-231	86	1	malagila	malagila	PROPN
emaj-231	86	2	et	et	PROPN
emaj-231	86	3	al	al	PROPN
emaj-231	86	4	.	.	PROPN
emaj-231	86	5	’s	’s	PART
emaj-231	86	6	(	(	PUNCT
emaj-231	86	7	2020	2020	NUM
emaj-231	86	8	)	)	PUNCT
emaj-231	86	9	study	study	NOUN
emaj-231	86	10	also	also	ADV
emaj-231	86	11	finds	find	VERB
emaj-231	86	12	a	a	DET
emaj-231	86	13	positive	positive	ADJ
emaj-231	86	14	relationship	relationship	NOUN
emaj-231	86	15	between	between	ADP
emaj-231	86	16	longer	long	ADJ
emaj-231	86	17	audit	audit	NOUN
emaj-231	86	18	tenure	tenure	NOUN
emaj-231	86	19	and	and	CCONJ
emaj-231	86	20	lower	low	ADJ
emaj-231	86	21	audit	audit	NOUN
emaj-231	86	22	fees	fee	NOUN
emaj-231	86	23	.	.	PUNCT
emaj-231	87	1	however	however	ADV
emaj-231	87	2	,	,	PUNCT
emaj-231	87	3	urhoghide	urhoghide	ADJ
emaj-231	87	4	and	and	CCONJ
emaj-231	87	5	izedonmi	izedonmi	PROPN
emaj-231	87	6	(	(	PUNCT
emaj-231	87	7	2015	2015	NUM
emaj-231	87	8	)	)	PUNCT
emaj-231	87	9	reported	report	VERB
emaj-231	87	10	a	a	DET
emaj-231	87	11	significant	significant	ADJ
emaj-231	87	12	positive	positive	ADJ
emaj-231	87	13	relationship	relationship	NOUN
emaj-231	87	14	between	between	ADP
emaj-231	87	15	auditor	auditor	NOUN
emaj-231	87	16	tenure	tenure	NOUN
emaj-231	87	17	and	and	CCONJ
emaj-231	87	18	audit	audit	NOUN
emaj-231	87	19	fees	fee	NOUN
emaj-231	87	20	for	for	ADP
emaj-231	87	21	nigerian	nigerian	ADJ
emaj-231	87	22	companies	company	NOUN
emaj-231	87	23	.	.	PUNCT
emaj-231	88	1	also	also	ADV
emaj-231	88	2	,	,	PUNCT
emaj-231	88	3	kikhia	kikhia	PROPN
emaj-231	88	4	(	(	PUNCT
emaj-231	88	5	2015	2015	NUM
emaj-231	88	6	)	)	PUNCT
emaj-231	88	7	found	find	VERB
emaj-231	88	8	no	no	DET
emaj-231	88	9	relationship	relationship	NOUN
emaj-231	88	10	between	between	ADP
emaj-231	88	11	audit	audit	NOUN
emaj-231	88	12	tenure	tenure	NOUN
emaj-231	88	13	and	and	CCONJ
emaj-231	88	14	audit	audit	NOUN
emaj-231	88	15	fees	fee	NOUN
emaj-231	88	16	in	in	ADP
emaj-231	88	17	china	china	PROPN
emaj-231	88	18	and	and	CCONJ
emaj-231	88	19	jordan	jordan	PROPN
emaj-231	88	20	.	.	PUNCT
emaj-231	89	1	the	the	DET
emaj-231	89	2	majority	majority	NOUN
emaj-231	89	3	of	of	ADP
emaj-231	89	4	the	the	DET
emaj-231	89	5	studies	study	NOUN
emaj-231	89	6	point	point	VERB
emaj-231	89	7	to	to	ADP
emaj-231	89	8	a	a	DET
emaj-231	89	9	significant	significant	ADJ
emaj-231	89	10	and	and	CCONJ
emaj-231	89	11	negative	negative	ADJ
emaj-231	89	12	relationship	relationship	NOUN
emaj-231	89	13	between	between	ADP
emaj-231	89	14	audit	audit	NOUN
emaj-231	89	15	tenure	tenure	NOUN
emaj-231	89	16	and	and	CCONJ
emaj-231	89	17	audit	audit	NOUN
emaj-231	89	18	fees	fee	NOUN
emaj-231	89	19	.	.	PUNCT
emaj-231	90	1	thus	thus	ADV
emaj-231	90	2	,	,	PUNCT
emaj-231	90	3	we	we	PRON
emaj-231	90	4	hypothesize	hypothesize	VERB
emaj-231	90	5	:	:	PUNCT
emaj-231	90	6	h4	h4	NOUN
emaj-231	90	7	:	:	PUNCT
emaj-231	90	8	auditor	auditor	NOUN
emaj-231	90	9	tenure	tenure	NOUN
emaj-231	90	10	and	and	CCONJ
emaj-231	90	11	audit	audit	NOUN
emaj-231	90	12	fees	fee	NOUN
emaj-231	90	13	are	be	AUX
emaj-231	90	14	negatively	negatively	ADV
emaj-231	90	15	related	relate	VERB
emaj-231	90	16	independence	independence	NOUN
emaj-231	90	17	of	of	ADP
emaj-231	90	18	internal	internal	ADJ
emaj-231	90	19	audit	audit	NOUN
emaj-231	90	20	function	function	NOUN
emaj-231	90	21	(	(	PUNCT
emaj-231	90	22	iaf	iaf	PROPN
emaj-231	90	23	)	)	PUNCT
emaj-231	90	24	according	accord	VERB
emaj-231	90	25	to	to	ADP
emaj-231	90	26	sierra	sierra	PROPN
emaj-231	90	27	-	-	PUNCT
emaj-231	90	28	garcia	garcia	PROPN
emaj-231	90	29	(	(	PUNCT
emaj-231	90	30	2019	2019	NUM
emaj-231	90	31	):	):	PUNCT
emaj-231	90	32	“	"	PUNCT
emaj-231	90	33	a	a	DET
emaj-231	90	34	fundamental	fundamental	ADJ
emaj-231	90	35	aspect	aspect	NOUN
emaj-231	90	36	to	to	PART
emaj-231	90	37	assess	assess	VERB
emaj-231	90	38	the	the	DET
emaj-231	90	39	independence	independence	NOUN
emaj-231	90	40	of	of	ADP
emaj-231	90	41	the	the	DET
emaj-231	90	42	ia	ia	PROPN
emaj-231	90	43	is	be	AUX
emaj-231	90	44	the	the	DET
emaj-231	90	45	status	status	NOUN
emaj-231	90	46	of	of	ADP
emaj-231	90	47	this	this	DET
emaj-231	90	48	function	function	NOUN
emaj-231	90	49	within	within	ADP
emaj-231	90	50	the	the	DET
emaj-231	90	51	organization	organization	NOUN
emaj-231	90	52	and	and	CCONJ
emaj-231	90	53	who	who	PRON
emaj-231	90	54	determines	determine	VERB
emaj-231	90	55	its	its	PRON
emaj-231	90	56	functions	function	NOUN
emaj-231	90	57	,	,	PUNCT
emaj-231	90	58	who	who	PRON
emaj-231	90	59	monitors	monitor	VERB
emaj-231	90	60	its	its	PRON
emaj-231	90	61	activity	activity	NOUN
emaj-231	90	62	and	and	CCONJ
emaj-231	90	63	who	who	PRON
emaj-231	90	64	the	the	DET
emaj-231	90	65	ia	ia	PROPN
emaj-231	90	66	must	must	AUX
emaj-231	90	67	report	report	VERB
emaj-231	90	68	to	to	ADP
emaj-231	90	69	”	"	PUNCT
emaj-231	90	70	.	.	PUNCT
emaj-231	91	1	the	the	DET
emaj-231	91	2	iaf	iaf	PROPN
emaj-231	91	3	variable	variable	NOUN
emaj-231	91	4	is	be	AUX
emaj-231	91	5	measured	measure	VERB
emaj-231	91	6	as	as	ADP
emaj-231	91	7	a	a	DET
emaj-231	91	8	binary	binary	ADJ
emaj-231	91	9	variable	variable	NOUN
emaj-231	91	10	based	base	VERB
emaj-231	91	11	on	on	ADP
emaj-231	91	12	the	the	DET
emaj-231	91	13	placement	placement	NOUN
emaj-231	91	14	of	of	ADP
emaj-231	91	15	the	the	DET
emaj-231	91	16	iaf	iaf	NOUN
emaj-231	91	17	in	in	ADP
emaj-231	91	18	the	the	DET
emaj-231	91	19	organizational	organizational	ADJ
emaj-231	91	20	hierarchy	hierarchy	NOUN
emaj-231	91	21	.	.	PUNCT
emaj-231	92	1	when	when	SCONJ
emaj-231	92	2	iaf	iaf	NOUN
emaj-231	92	3	is	be	AUX
emaj-231	92	4	independent	independent	ADJ
emaj-231	92	5	,	,	PUNCT
emaj-231	92	6	scheneider	scheneider	NOUN
emaj-231	92	7	(	(	PUNCT
emaj-231	92	8	1985	1985	NUM
emaj-231	92	9	)	)	PUNCT
emaj-231	92	10	reports	report	VERB
emaj-231	92	11	that	that	SCONJ
emaj-231	92	12	the	the	DET
emaj-231	92	13	external	external	ADJ
emaj-231	92	14	auditors	auditor	NOUN
emaj-231	92	15	rely	rely	VERB
emaj-231	92	16	more	more	ADV
emaj-231	92	17	on	on	ADP
emaj-231	92	18	iaf	iaf	NOUN
emaj-231	92	19	and	and	CCONJ
emaj-231	92	20	reduce	reduce	VERB
emaj-231	92	21	audit	audit	NOUN
emaj-231	92	22	work	work	NOUN
emaj-231	92	23	.	.	PUNCT
emaj-231	93	1	alzeban	alzeban	NOUN
emaj-231	93	2	and	and	CCONJ
emaj-231	93	3	sawan	sawan	PROPN
emaj-231	93	4	(	(	PUNCT
emaj-231	93	5	2015	2015	NUM
emaj-231	93	6	)	)	PUNCT
emaj-231	93	7	argue	argue	VERB
emaj-231	93	8	that	that	SCONJ
emaj-231	93	9	a	a	DET
emaj-231	93	10	good	good	ADJ
emaj-231	93	11	relationship	relationship	NOUN
emaj-231	93	12	between	between	ADP
emaj-231	93	13	the	the	DET
emaj-231	93	14	ac	ac	PROPN
emaj-231	93	15	and	and	CCONJ
emaj-231	93	16	the	the	DET
emaj-231	93	17	iaf	iaf	NOUN
emaj-231	93	18	may	may	AUX
emaj-231	93	19	strengthen	strengthen	VERB
emaj-231	93	20	corporate	corporate	ADJ
emaj-231	93	21	control	control	NOUN
emaj-231	93	22	.	.	PUNCT
emaj-231	94	1	this	this	PRON
emaj-231	94	2	may	may	AUX
emaj-231	94	3	lead	lead	VERB
emaj-231	94	4	the	the	DET
emaj-231	94	5	external	external	ADJ
emaj-231	94	6	auditor	auditor	NOUN
emaj-231	94	7	to	to	PART
emaj-231	94	8	rely	rely	VERB
emaj-231	94	9	more	more	ADV
emaj-231	94	10	on	on	ADP
emaj-231	94	11	internal	internal	ADJ
emaj-231	94	12	controls	control	NOUN
emaj-231	94	13	.	.	PUNCT
emaj-231	95	1	felix	felix	NOUN
emaj-231	95	2	et	et	PROPN
emaj-231	95	3	al	al	PROPN
emaj-231	95	4	.	.	PROPN
emaj-231	95	5	’s	’s	PART
emaj-231	95	6	(	(	PUNCT
emaj-231	95	7	2001	2001	NUM
emaj-231	95	8	)	)	PUNCT
emaj-231	95	9	study	study	NOUN
emaj-231	95	10	indicated	indicate	VERB
emaj-231	95	11	that	that	SCONJ
emaj-231	95	12	the	the	DET
emaj-231	95	13	higher	high	ADJ
emaj-231	95	14	contribution	contribution	NOUN
emaj-231	95	15	of	of	ADP
emaj-231	95	16	ia	ia	PROPN
emaj-231	95	17	to	to	ADP
emaj-231	95	18	external	external	ADJ
emaj-231	95	19	audit	audit	NOUN
emaj-231	95	20	reduces	reduce	VERB
emaj-231	95	21	audit	audit	NOUN
emaj-231	95	22	fees	fee	NOUN
emaj-231	95	23	.	.	PUNCT
emaj-231	96	1	zaman	zaman	PROPN
emaj-231	96	2	and	and	CCONJ
emaj-231	96	3	sarens	saren	NOUN
emaj-231	96	4	(	(	PUNCT
emaj-231	96	5	2013	2013	NUM
emaj-231	96	6	)	)	PUNCT
emaj-231	96	7	also	also	ADV
emaj-231	96	8	report	report	VERB
emaj-231	96	9	similar	similar	ADJ
emaj-231	96	10	results	result	NOUN
emaj-231	96	11	.	.	PUNCT
emaj-231	97	1	recently	recently	ADV
emaj-231	97	2	,	,	PUNCT
emaj-231	97	3	sierra	sierra	PROPN
emaj-231	97	4	-	-	PUNCT
emaj-231	97	5	garcia	garcia	PROPN
emaj-231	97	6	et	et	PROPN
emaj-231	97	7	al	al	PROPN
emaj-231	97	8	.	.	PROPN
emaj-231	97	9	(	(	PUNCT
emaj-231	97	10	2019	2019	NUM
emaj-231	97	11	)	)	PUNCT
emaj-231	97	12	reported	report	VERB
emaj-231	97	13	a	a	DET
emaj-231	97	14	positive	positive	ADJ
emaj-231	97	15	relationship	relationship	NOUN
emaj-231	97	16	between	between	ADP
emaj-231	97	17	the	the	DET
emaj-231	97	18	independence	independence	NOUN
emaj-231	97	19	of	of	ADP
emaj-231	97	20	iaf	iaf	NOUN
emaj-231	97	21	and	and	CCONJ
emaj-231	97	22	audit	audit	NOUN
emaj-231	97	23	fees	fee	NOUN
emaj-231	97	24	.	.	PUNCT
emaj-231	98	1	given	give	VERB
emaj-231	98	2	the	the	DET
emaj-231	98	3	results	result	NOUN
emaj-231	98	4	,	,	PUNCT
emaj-231	98	5	we	we	PRON
emaj-231	98	6	hypothesize	hypothesize	VERB
emaj-231	98	7	:	:	PUNCT
emaj-231	98	8	h5	h5	PROPN
emaj-231	98	9	:	:	PUNCT
emaj-231	98	10	there	there	PRON
emaj-231	98	11	is	be	VERB
emaj-231	98	12	a	a	DET
emaj-231	98	13	negative	negative	ADJ
emaj-231	98	14	relationship	relationship	NOUN
emaj-231	98	15	between	between	ADP
emaj-231	98	16	independent	independent	ADJ
emaj-231	98	17	iaf	iaf	NOUN
emaj-231	98	18	and	and	CCONJ
emaj-231	98	19	audit	audit	NOUN
emaj-231	98	20	fees	fee	NOUN
emaj-231	98	21	size	size	NOUN
emaj-231	98	22	of	of	ADP
emaj-231	98	23	external	external	ADJ
emaj-231	98	24	auditor	auditor	NOUN
emaj-231	98	25	haniffa	haniffa	NOUN
emaj-231	98	26	and	and	CCONJ
emaj-231	98	27	cooke	cooke	PROPN
emaj-231	98	28	(	(	PUNCT
emaj-231	98	29	2002	2002	NUM
emaj-231	98	30	)	)	PUNCT
emaj-231	98	31	and	and	CCONJ
emaj-231	98	32	deangelo	deangelo	PROPN
emaj-231	98	33	(	(	PUNCT
emaj-231	98	34	1981	1981	NUM
emaj-231	98	35	)	)	PUNCT
emaj-231	98	36	find	find	VERB
emaj-231	98	37	that	that	SCONJ
emaj-231	98	38	large	large	ADJ
emaj-231	98	39	auditing	auditing	NOUN
emaj-231	98	40	firms	firm	NOUN
emaj-231	98	41	(	(	PUNCT
emaj-231	98	42	big4	big4	PROPN
emaj-231	98	43	)	)	PUNCT
emaj-231	98	44	can	can	AUX
emaj-231	98	45	charge	charge	VERB
emaj-231	98	46	higher	high	ADJ
emaj-231	98	47	fees	fee	NOUN
emaj-231	98	48	relative	relative	ADJ
emaj-231	98	49	to	to	ADP
emaj-231	98	50	small	small	ADJ
emaj-231	98	51	auditing	auditing	NOUN
emaj-231	98	52	firms	firm	NOUN
emaj-231	98	53	.	.	PUNCT
emaj-231	99	1	fafatas	fafata	NOUN
emaj-231	99	2	and	and	CCONJ
emaj-231	99	3	sun	sun	NOUN
emaj-231	99	4	(	(	PUNCT
emaj-231	99	5	2010	2010	NUM
emaj-231	99	6	)	)	PUNCT
emaj-231	99	7	report	report	NOUN
emaj-231	99	8	that	that	SCONJ
emaj-231	99	9	big4	big4	NOUN
emaj-231	99	10	auditors	auditor	NOUN
emaj-231	99	11	who	who	PRON
emaj-231	99	12	are	be	AUX
emaj-231	99	13	dominant	dominant	ADJ
emaj-231	99	14	in	in	ADP
emaj-231	99	15	the	the	DET
emaj-231	99	16	country	country	NOUN
emaj-231	99	17	can	can	AUX
emaj-231	99	18	charge	charge	VERB
emaj-231	99	19	approximately	approximately	ADV
emaj-231	99	20	27	27	NUM
emaj-231	99	21	%	%	NOUN
emaj-231	99	22	more	more	ADJ
emaj-231	99	23	fees	fee	NOUN
emaj-231	99	24	compared	compare	VERB
emaj-231	99	25	to	to	ADP
emaj-231	99	26	the	the	DET
emaj-231	99	27	competitor	competitor	NOUN
emaj-231	99	28	firms	firm	NOUN
emaj-231	99	29	,	,	PUNCT
emaj-231	99	30	after	after	ADP
emaj-231	99	31	controlling	control	VERB
emaj-231	99	32	for	for	ADP
emaj-231	99	33	all	all	DET
emaj-231	99	34	other	other	ADJ
emaj-231	99	35	variables	variable	NOUN
emaj-231	99	36	.	.	PUNCT
emaj-231	100	1	similarly	similarly	ADV
emaj-231	100	2	,	,	PUNCT
emaj-231	100	3	castro	castro	PROPN
emaj-231	100	4	et	et	PROPN
emaj-231	100	5	al	al	PROPN
emaj-231	100	6	.	.	PROPN
emaj-231	101	1	(	(	PUNCT
emaj-231	101	2	2015	2015	NUM
emaj-231	101	3	)	)	PUNCT
emaj-231	101	4	and	and	CCONJ
emaj-231	101	5	vulhag	vulhag	PROPN
emaj-231	101	6	and	and	CCONJ
emaj-231	101	7	leghari	leghari	PROPN
emaj-231	101	8	(	(	PUNCT
emaj-231	101	9	2015	2015	NUM
emaj-231	101	10	)	)	PUNCT
emaj-231	101	11	report	report	VERB
emaj-231	101	12	a	a	DET
emaj-231	101	13	positive	positive	ADJ
emaj-231	101	14	relationship	relationship	NOUN
emaj-231	101	15	between	between	ADP
emaj-231	101	16	audit	audit	NOUN
emaj-231	101	17	fees	fee	NOUN
emaj-231	101	18	and	and	CCONJ
emaj-231	101	19	big4	big4	NOUN
emaj-231	101	20	audit	audit	NOUN
emaj-231	101	21	firms	firm	NOUN
emaj-231	101	22	.	.	PUNCT
emaj-231	102	1	choi	choi	NOUN
emaj-231	102	2	et	et	PROPN
emaj-231	102	3	al	al	PROPN
emaj-231	102	4	.	.	PROPN
emaj-231	102	5	’s	’s	PART
emaj-231	102	6	(	(	PUNCT
emaj-231	102	7	2010	2010	NUM
emaj-231	102	8	)	)	PUNCT
emaj-231	102	9	study	study	NOUN
emaj-231	102	10	results	result	NOUN
emaj-231	102	11	show	show	VERB
emaj-231	102	12	that	that	SCONJ
emaj-231	102	13	in	in	ADP
emaj-231	102	14	the	the	DET
emaj-231	102	15	chinese	chinese	ADJ
emaj-231	102	16	market	market	NOUN
emaj-231	102	17	,	,	PUNCT
emaj-231	102	18	audit	audit	NOUN
emaj-231	102	19	firm	firm	ADJ
emaj-231	102	20	size	size	NOUN
emaj-231	102	21	results	result	NOUN
emaj-231	102	22	in	in	ADP
emaj-231	102	23	higher	high	ADJ
emaj-231	102	24	audit	audit	NOUN
emaj-231	102	25	quality	quality	NOUN
emaj-231	102	26	and	and	CCONJ
emaj-231	102	27	audit	audit	NOUN
emaj-231	102	28	fees	fee	NOUN
emaj-231	102	29	.	.	PUNCT
emaj-231	103	1	tran	tran	PROPN
emaj-231	103	2	et	et	PROPN
emaj-231	104	1	al	al	PROPN
emaj-231	104	2	.	.	PROPN
emaj-231	104	3	's	's	PART
emaj-231	104	4	(	(	PUNCT
emaj-231	104	5	2019	2019	NUM
emaj-231	104	6	)	)	PUNCT
emaj-231	104	7	study	study	NOUN
emaj-231	104	8	finds	find	VERB
emaj-231	104	9	that	that	SCONJ
emaj-231	104	10	the	the	PRON
emaj-231	104	11	bigger	big	ADJ
emaj-231	104	12	the	the	DET
emaj-231	104	13	size	size	NOUN
emaj-231	104	14	and	and	CCONJ
emaj-231	104	15	the	the	PRON
emaj-231	104	16	better	well	ADJ
emaj-231	104	17	the	the	DET
emaj-231	104	18	experiences	experience	NOUN
emaj-231	104	19	of	of	ADP
emaj-231	104	20	the	the	DET
emaj-231	104	21	firms	firm	NOUN
emaj-231	104	22	and	and	CCONJ
emaj-231	104	23	auditors	auditor	NOUN
emaj-231	104	24	,	,	PUNCT
emaj-231	104	25	the	the	PRON
emaj-231	104	26	higher	high	ADJ
emaj-231	104	27	the	the	DET
emaj-231	104	28	audit	audit	NOUN
emaj-231	104	29	fee	fee	NOUN
emaj-231	104	30	.	.	PUNCT
emaj-231	105	1	big4	big4	NOUN
emaj-231	105	2	audit	audit	NOUN
emaj-231	105	3	firms	firm	NOUN
emaj-231	105	4	are	be	AUX
emaj-231	105	5	reputed	repute	VERB
emaj-231	105	6	and	and	CCONJ
emaj-231	105	7	provide	provide	VERB
emaj-231	105	8	quality	quality	NOUN
emaj-231	105	9	audit	audit	NOUN
emaj-231	105	10	services	service	NOUN
emaj-231	105	11	.	.	PUNCT
emaj-231	106	1	el	el	NOUN
emaj-231	106	2	-	-	PUNCT
emaj-231	106	3	gammal	gammal	PROPN
emaj-231	106	4	(	(	PUNCT
emaj-231	106	5	2012	2012	NUM
emaj-231	106	6	)	)	PUNCT
emaj-231	106	7	and	and	CCONJ
emaj-231	106	8	choi	choi	PROPN
emaj-231	106	9	et	et	PROPN
emaj-231	106	10	al	al	PROPN
emaj-231	106	11	.	.	PUNCT
emaj-231	106	12	(	(	PUNCT
emaj-231	106	13	2010	2010	NUM
emaj-231	106	14	)	)	PUNCT
emaj-231	106	15	contend	contend	VERB
emaj-231	106	16	that	that	SCONJ
emaj-231	106	17	corporations	corporation	NOUN
emaj-231	106	18	signal	signal	VERB
emaj-231	106	19	higher	high	ADJ
emaj-231	106	20	quality	quality	NOUN
emaj-231	106	21	audits	audits	NOUN
emaj-231	106	22	by	by	ADP
emaj-231	106	23	using	use	VERB
emaj-231	106	24	big4	big4	NOUN
emaj-231	106	25	and	and	CCONJ
emaj-231	106	26	paying	pay	VERB
emaj-231	106	27	an	an	DET
emaj-231	106	28	additional	additional	ADJ
emaj-231	106	29	premium	premium	NOUN
emaj-231	106	30	.	.	PUNCT
emaj-231	107	1	however	however	ADV
emaj-231	107	2	,	,	PUNCT
emaj-231	107	3	naser	naser	PROPN
emaj-231	107	4	and	and	CCONJ
emaj-231	107	5	hasan	hasan	PROPN
emaj-231	107	6	(	(	PUNCT
emaj-231	107	7	2016	2016	NUM
emaj-231	107	8	)	)	PUNCT
emaj-231	107	9	find	find	VERB
emaj-231	107	10	that	that	SCONJ
emaj-231	107	11	the	the	DET
emaj-231	107	12	status	status	NOUN
emaj-231	107	13	/	/	SYM
emaj-231	107	14	reputation	reputation	NOUN
emaj-231	107	15	of	of	ADP
emaj-231	107	16	the	the	DET
emaj-231	107	17	audit	audit	NOUN
emaj-231	107	18	firm	firm	NOUN
emaj-231	107	19	and	and	CCONJ
emaj-231	107	20	audit	audit	NOUN
emaj-231	107	21	fees	fee	NOUN
emaj-231	107	22	are	be	AUX
emaj-231	107	23	not	not	PART
emaj-231	107	24	related	relate	VERB
emaj-231	107	25	.	.	PUNCT
emaj-231	108	1	since	since	SCONJ
emaj-231	108	2	the	the	DET
emaj-231	108	3	majority	majority	NOUN
emaj-231	108	4	of	of	ADP
emaj-231	108	5	prior	prior	ADJ
emaj-231	108	6	studies	study	NOUN
emaj-231	108	7	provide	provide	VERB
emaj-231	108	8	evidence	evidence	NOUN
emaj-231	108	9	that	that	SCONJ
emaj-231	108	10	external	external	ADJ
emaj-231	108	11	auditors	auditor	NOUN
emaj-231	108	12	’	’	PART
emaj-231	108	13	reputation	reputation	NOUN
emaj-231	108	14	or	or	CCONJ
emaj-231	108	15	status	status	NOUN
emaj-231	108	16	impacts	impact	VERB
emaj-231	108	17	audit	audit	NOUN
emaj-231	108	18	fees	fee	NOUN
emaj-231	108	19	,	,	PUNCT
emaj-231	108	20	we	we	PRON
emaj-231	108	21	hypothesize	hypothesize	VERB
emaj-231	108	22	:	:	PUNCT
emaj-231	108	23	h6	h6	PROPN
emaj-231	108	24	:	:	PUNCT
emaj-231	108	25	the	the	DET
emaj-231	108	26	presence	presence	NOUN
emaj-231	108	27	of	of	ADP
emaj-231	108	28	big4	big4	NOUN
emaj-231	108	29	auditors	auditor	NOUN
emaj-231	108	30	has	have	VERB
emaj-231	108	31	a	a	DET
emaj-231	108	32	positive	positive	ADJ
emaj-231	108	33	relationship	relationship	NOUN
emaj-231	108	34	with	with	ADP
emaj-231	108	35	audit	audit	NOUN
emaj-231	108	36	fees	fee	NOUN
emaj-231	108	37	size	size	NOUN
emaj-231	108	38	of	of	ADP
emaj-231	108	39	the	the	DET
emaj-231	108	40	firm	firm	NOUN
emaj-231	108	41	the	the	DET
emaj-231	108	42	firm	firm	ADJ
emaj-231	108	43	size	size	NOUN
emaj-231	108	44	can	can	AUX
emaj-231	108	45	be	be	AUX
emaj-231	108	46	measured	measure	VERB
emaj-231	108	47	using	use	VERB
emaj-231	108	48	a	a	DET
emaj-231	108	49	variety	variety	NOUN
emaj-231	108	50	of	of	ADP
emaj-231	108	51	measures	measure	NOUN
emaj-231	108	52	such	such	ADJ
emaj-231	108	53	as	as	ADP
emaj-231	108	54	the	the	DET
emaj-231	108	55	average	average	NOUN
emaj-231	108	56	of	of	ADP
emaj-231	108	57	total	total	ADJ
emaj-231	108	58	assets	asset	NOUN
emaj-231	108	59	,	,	PUNCT
emaj-231	108	60	total	total	ADJ
emaj-231	108	61	sales	sale	NOUN
emaj-231	108	62	,	,	PUNCT
emaj-231	108	63	sales	sale	NOUN
emaj-231	108	64	growth	growth	NOUN
emaj-231	108	65	,	,	PUNCT
emaj-231	108	66	inventories	inventory	NOUN
emaj-231	108	67	,	,	PUNCT
emaj-231	108	68	debt	debt	NOUN
emaj-231	108	69	,	,	PUNCT
emaj-231	108	70	liabilities	liability	NOUN
emaj-231	108	71	or	or	CCONJ
emaj-231	108	72	receivables	receivables	NOUN
emaj-231	108	73	.	.	PUNCT
emaj-231	109	1	in	in	ADP
emaj-231	109	2	the	the	DET
emaj-231	109	3	case	case	NOUN
emaj-231	109	4	of	of	ADP
emaj-231	109	5	large	large	ADJ
emaj-231	109	6	firms	firm	NOUN
emaj-231	109	7	,	,	PUNCT
emaj-231	109	8	to	to	PART
emaj-231	109	9	form	form	VERB
emaj-231	109	10	an	an	DET
emaj-231	109	11	audit	audit	NOUN
emaj-231	109	12	opinion	opinion	NOUN
emaj-231	109	13	,	,	PUNCT
emaj-231	109	14	more	more	ADJ
emaj-231	109	15	audit	audit	NOUN
emaj-231	109	16	work	work	NOUN
emaj-231	109	17	/	/	SYM
emaj-231	109	18	procedures	procedure	NOUN
emaj-231	109	19	are	be	AUX
emaj-231	109	20	required	require	VERB
emaj-231	109	21	.	.	PUNCT
emaj-231	110	1	given	give	VERB
emaj-231	110	2	volume	volume	NOUN
emaj-231	110	3	11	11	NUM
emaj-231	110	4	no	no	DET
emaj-231	110	5	2	2	NUM
emaj-231	110	6	(	(	PUNCT
emaj-231	110	7	2021	2021	NUM
emaj-231	110	8	)	)	PUNCT
emaj-231	110	9	|	|	ADV
emaj-231	110	10	issn	issn	VERB
emaj-231	110	11	2158	2158	NUM
emaj-231	110	12	-	-	SYM
emaj-231	110	13	8708	8708	NUM
emaj-231	110	14	(	(	PUNCT
emaj-231	110	15	online	online	NOUN
emaj-231	110	16	)	)	PUNCT
emaj-231	110	17	|	|	ADV
emaj-231	110	18	doi	doi	X
emaj-231	110	19	10.5195	10.5195	NUM
emaj-231	110	20	/	/	SYM
emaj-231	110	21	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	111	1	|	|	ADV
emaj-231	111	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	111	3	the	the	DET
emaj-231	111	4	effects	effect	NOUN
emaj-231	111	5	of	of	ADP
emaj-231	111	6	internal	internal	ADJ
emaj-231	111	7	audit	audit	NOUN
emaj-231	111	8	,	,	PUNCT
emaj-231	111	9	audit	audit	NOUN
emaj-231	111	10	committee	committee	NOUN
emaj-231	111	11	and	and	CCONJ
emaj-231	111	12	firm	firm	ADJ
emaj-231	111	13	characteristics	characteristic	NOUN
emaj-231	111	14	on	on	ADP
emaj-231	111	15	audit	audit	NOUN
emaj-231	111	16	fees	fee	NOUN
emaj-231	111	17	in	in	ADP
emaj-231	111	18	a	a	DET
emaj-231	111	19	multi	multi	ADJ
emaj-231	111	20	-	-	NOUN
emaj-231	111	21	country	country	NOUN
emaj-231	111	22	and	and	CCONJ
emaj-231	111	23	industry	industry	NOUN
emaj-231	111	24	setting	set	VERB
emaj-231	111	25	page	page	NOUN
emaj-231	111	26	|28|	|28|	NOUN
emaj-231	111	27	emerging	emerge	VERB
emaj-231	111	28	markets	market	NOUN
emaj-231	111	29	journal	journal	VERB
emaj-231	111	30	the	the	DET
emaj-231	111	31	higher	high	ADJ
emaj-231	111	32	audit	audit	NOUN
emaj-231	111	33	work	work	NOUN
emaj-231	111	34	,	,	PUNCT
emaj-231	111	35	the	the	DET
emaj-231	111	36	higher	high	ADJ
emaj-231	111	37	audit	audit	NOUN
emaj-231	111	38	fee	fee	NOUN
emaj-231	111	39	is	be	AUX
emaj-231	111	40	expected	expect	VERB
emaj-231	111	41	.	.	PUNCT
emaj-231	112	1	many	many	ADJ
emaj-231	112	2	studies	study	NOUN
emaj-231	112	3	(	(	PUNCT
emaj-231	112	4	silva	silva	PROPN
emaj-231	112	5	et	et	PROPN
emaj-231	112	6	al	al	PROPN
emaj-231	112	7	,	,	PUNCT
emaj-231	112	8	2020	2020	NUM
emaj-231	112	9	;	;	PUNCT
emaj-231	112	10	liu	liu	PROPN
emaj-231	112	11	,	,	PUNCT
emaj-231	112	12	2017	2017	NUM
emaj-231	112	13	;	;	PUNCT
emaj-231	112	14	ali	ali	PROPN
emaj-231	112	15	and	and	CCONJ
emaj-231	112	16	aulia	aulia	PROPN
emaj-231	112	17	,	,	PUNCT
emaj-231	112	18	2015	2015	NUM
emaj-231	112	19	;	;	PUNCT
emaj-231	112	20	castro	castro	PROPN
emaj-231	112	21	et	et	PROPN
emaj-231	112	22	al	al	PROPN
emaj-231	112	23	.	.	PROPN
emaj-231	112	24	,	,	PUNCT
emaj-231	112	25	2015	2015	NUM
emaj-231	112	26	;	;	PUNCT
emaj-231	112	27	dinh	dinh	NOUN
emaj-231	112	28	,	,	PUNCT
emaj-231	112	29	2012	2012	NUM
emaj-231	112	30	;	;	PUNCT
emaj-231	112	31	galani	galani	PROPN
emaj-231	112	32	et	et	PROPN
emaj-231	112	33	al	al	PROPN
emaj-231	112	34	.	.	PROPN
emaj-231	112	35	,	,	PUNCT
emaj-231	112	36	2011	2011	NUM
emaj-231	112	37	)	)	PUNCT
emaj-231	112	38	have	have	AUX
emaj-231	112	39	shown	show	VERB
emaj-231	112	40	that	that	DET
emaj-231	112	41	firm	firm	ADJ
emaj-231	112	42	size	size	NOUN
emaj-231	112	43	has	have	VERB
emaj-231	112	44	a	a	DET
emaj-231	112	45	positive	positive	ADJ
emaj-231	112	46	and	and	CCONJ
emaj-231	112	47	significant	significant	ADJ
emaj-231	112	48	relationship	relationship	NOUN
emaj-231	112	49	with	with	ADP
emaj-231	112	50	audit	audit	NOUN
emaj-231	112	51	fees	fee	NOUN
emaj-231	112	52	.	.	PUNCT
emaj-231	113	1	therefore	therefore	ADV
emaj-231	113	2	,	,	PUNCT
emaj-231	113	3	we	we	PRON
emaj-231	113	4	hypothesize	hypothesize	VERB
emaj-231	113	5	:	:	PUNCT
emaj-231	113	6	h7	h7	NOUN
emaj-231	113	7	:	:	PUNCT
emaj-231	113	8	the	the	DET
emaj-231	113	9	firm	firm	ADJ
emaj-231	113	10	size	size	NOUN
emaj-231	113	11	(	(	PUNCT
emaj-231	113	12	log	log	NOUN
emaj-231	113	13	of	of	ADP
emaj-231	113	14	the	the	DET
emaj-231	113	15	average	average	NOUN
emaj-231	113	16	of	of	ADP
emaj-231	113	17	total	total	ADJ
emaj-231	113	18	assets	asset	NOUN
emaj-231	113	19	)	)	PUNCT
emaj-231	113	20	is	be	AUX
emaj-231	113	21	positively	positively	ADV
emaj-231	113	22	related	relate	VERB
emaj-231	113	23	to	to	ADP
emaj-231	113	24	audit	audit	NOUN
emaj-231	113	25	fees	fee	NOUN
emaj-231	113	26	profitability	profitability	NOUN
emaj-231	113	27	(	(	PUNCT
emaj-231	113	28	roa	roa	NOUN
emaj-231	113	29	)	)	PUNCT
emaj-231	113	30	prior	prior	ADJ
emaj-231	113	31	research	research	NOUN
emaj-231	113	32	indicates	indicate	VERB
emaj-231	113	33	a	a	DET
emaj-231	113	34	positive	positive	ADJ
emaj-231	113	35	relationship	relationship	NOUN
emaj-231	113	36	between	between	ADP
emaj-231	113	37	audit	audit	NOUN
emaj-231	113	38	fees	fee	NOUN
emaj-231	113	39	and	and	CCONJ
emaj-231	113	40	profitability	profitability	NOUN
emaj-231	113	41	(	(	PUNCT
emaj-231	113	42	dekeyser	dekeyser	NOUN
emaj-231	113	43	et	et	PROPN
emaj-231	113	44	al	al	PROPN
emaj-231	113	45	.	.	PROPN
emaj-231	113	46	,	,	PUNCT
emaj-231	113	47	2019	2019	NUM
emaj-231	113	48	;	;	PUNCT
emaj-231	113	49	joshi	joshi	PROPN
emaj-231	113	50	and	and	CCONJ
emaj-231	113	51	al	al	PROPN
emaj-231	113	52	-	-	PUNCT
emaj-231	113	53	bastaki	bastaki	NOUN
emaj-231	113	54	,	,	PUNCT
emaj-231	113	55	2000	2000	NUM
emaj-231	113	56	;	;	PUNCT
emaj-231	113	57	simunic	simunic	ADJ
emaj-231	113	58	,	,	PUNCT
emaj-231	113	59	1980	1980	NUM
emaj-231	113	60	)	)	PUNCT
emaj-231	113	61	.	.	PUNCT
emaj-231	114	1	on	on	ADP
emaj-231	114	2	the	the	DET
emaj-231	114	3	other	other	ADJ
emaj-231	114	4	hand	hand	NOUN
emaj-231	114	5	,	,	PUNCT
emaj-231	114	6	a	a	DET
emaj-231	114	7	few	few	ADJ
emaj-231	114	8	studies	study	NOUN
emaj-231	114	9	(	(	PUNCT
emaj-231	114	10	hossain	hossain	PROPN
emaj-231	114	11	,	,	PUNCT
emaj-231	114	12	and	and	CCONJ
emaj-231	114	13	sobhan	sobhan	PROPN
emaj-231	114	14	,	,	PUNCT
emaj-231	114	15	2019	2019	NUM
emaj-231	114	16	;	;	PUNCT
emaj-231	114	17	naser	naser	PROPN
emaj-231	114	18	and	and	CCONJ
emaj-231	114	19	hassan	hassan	PROPN
emaj-231	114	20	,	,	PUNCT
emaj-231	114	21	2016	2016	NUM
emaj-231	114	22	;	;	PUNCT
emaj-231	114	23	ling	ling	NOUN
emaj-231	114	24	,	,	PUNCT
emaj-231	114	25	2014	2014	NUM
emaj-231	114	26	)	)	PUNCT
emaj-231	114	27	show	show	VERB
emaj-231	114	28	that	that	SCONJ
emaj-231	114	29	profitability	profitability	NOUN
emaj-231	114	30	and	and	CCONJ
emaj-231	114	31	audit	audit	NOUN
emaj-231	114	32	fees	fee	NOUN
emaj-231	114	33	are	be	AUX
emaj-231	114	34	not	not	PART
emaj-231	114	35	related	relate	VERB
emaj-231	114	36	.	.	PUNCT
emaj-231	115	1	while	while	SCONJ
emaj-231	115	2	barua	barua	PROPN
emaj-231	115	3	et	et	PROPN
emaj-231	115	4	al	al	PROPN
emaj-231	115	5	.	.	PROPN
emaj-231	116	1	(	(	PUNCT
emaj-231	116	2	2019	2019	NUM
emaj-231	116	3	)	)	PUNCT
emaj-231	116	4	and	and	CCONJ
emaj-231	116	5	ittonen	ittonen	NOUN
emaj-231	116	6	and	and	CCONJ
emaj-231	116	7	peni	peni	NOUN
emaj-231	116	8	(	(	PUNCT
emaj-231	116	9	2012	2012	NUM
emaj-231	116	10	)	)	PUNCT
emaj-231	116	11	report	report	VERB
emaj-231	116	12	an	an	DET
emaj-231	116	13	interesting	interesting	ADJ
emaj-231	116	14	result	result	NOUN
emaj-231	116	15	that	that	SCONJ
emaj-231	116	16	external	external	ADJ
emaj-231	116	17	auditors	auditor	NOUN
emaj-231	116	18	will	will	AUX
emaj-231	116	19	increase	increase	VERB
emaj-231	116	20	the	the	DET
emaj-231	116	21	audit	audit	NOUN
emaj-231	116	22	fees	fee	NOUN
emaj-231	116	23	even	even	ADV
emaj-231	116	24	if	if	SCONJ
emaj-231	116	25	the	the	DET
emaj-231	116	26	auditee	auditee	NOUN
emaj-231	116	27	is	be	AUX
emaj-231	116	28	making	make	VERB
emaj-231	116	29	losses	loss	NOUN
emaj-231	116	30	.	.	PUNCT
emaj-231	117	1	other	other	ADJ
emaj-231	117	2	evidence	evidence	NOUN
emaj-231	117	3	(	(	PUNCT
emaj-231	117	4	kanakriyah	kanakriyah	NOUN
emaj-231	117	5	,	,	PUNCT
emaj-231	117	6	2020	2020	NUM
emaj-231	117	7	;	;	PUNCT
emaj-231	117	8	velte	velte	NOUN
emaj-231	117	9	and	and	CCONJ
emaj-231	117	10	loy	loy	PROPN
emaj-231	117	11	,	,	PUNCT
emaj-231	117	12	2018	2018	NUM
emaj-231	117	13	;	;	PUNCT
emaj-231	117	14	urhoghide	urhoghide	ADJ
emaj-231	117	15	and	and	CCONJ
emaj-231	117	16	izedonmi	izedonmi	PROPN
emaj-231	117	17	,	,	PUNCT
emaj-231	117	18	2015	2015	NUM
emaj-231	117	19	)	)	PUNCT
emaj-231	117	20	indicates	indicate	VERB
emaj-231	117	21	a	a	DET
emaj-231	117	22	negative	negative	ADJ
emaj-231	117	23	relationship	relationship	NOUN
emaj-231	117	24	between	between	ADP
emaj-231	117	25	profitability	profitability	NOUN
emaj-231	117	26	and	and	CCONJ
emaj-231	117	27	audit	audit	NOUN
emaj-231	117	28	fees	fee	NOUN
emaj-231	117	29	.	.	PUNCT
emaj-231	118	1	however	however	ADV
emaj-231	118	2	,	,	PUNCT
emaj-231	118	3	it	it	PRON
emaj-231	118	4	seems	seem	VERB
emaj-231	118	5	logical	logical	ADJ
emaj-231	118	6	that	that	SCONJ
emaj-231	118	7	highly	highly	ADV
emaj-231	118	8	profitable	profitable	ADJ
emaj-231	118	9	companies	company	NOUN
emaj-231	118	10	will	will	AUX
emaj-231	118	11	pay	pay	VERB
emaj-231	118	12	higher	high	ADJ
emaj-231	118	13	audit	audit	NOUN
emaj-231	118	14	fees	fee	NOUN
emaj-231	118	15	.	.	PUNCT
emaj-231	119	1	hence	hence	ADV
emaj-231	119	2	,	,	PUNCT
emaj-231	119	3	we	we	PRON
emaj-231	119	4	hypothesize	hypothesize	VERB
emaj-231	119	5	:	:	PUNCT
emaj-231	119	6	h8	h8	NOUN
emaj-231	119	7	:	:	PUNCT
emaj-231	119	8	profitability	profitability	NOUN
emaj-231	119	9	of	of	ADP
emaj-231	119	10	the	the	DET
emaj-231	119	11	auditees	auditee	NOUN
emaj-231	119	12	positively	positively	ADV
emaj-231	119	13	influences	influence	VERB
emaj-231	119	14	audit	audit	NOUN
emaj-231	119	15	fees	fee	NOUN
emaj-231	119	16	leverage	leverage	NOUN
emaj-231	119	17	(	(	PUNCT
emaj-231	119	18	financial	financial	ADJ
emaj-231	119	19	risk	risk	NOUN
emaj-231	119	20	)	)	PUNCT
emaj-231	119	21	wu	wu	PROPN
emaj-231	119	22	(	(	PUNCT
emaj-231	119	23	2012	2012	NUM
emaj-231	119	24	)	)	PUNCT
emaj-231	119	25	measures	measure	VERB
emaj-231	119	26	the	the	DET
emaj-231	119	27	leverage	leverage	NOUN
emaj-231	119	28	variable	variable	NOUN
emaj-231	119	29	as	as	ADP
emaj-231	119	30	total	total	ADJ
emaj-231	119	31	debt	debt	NOUN
emaj-231	119	32	divided	divide	VERB
emaj-231	119	33	by	by	ADP
emaj-231	119	34	the	the	DET
emaj-231	119	35	average	average	NOUN
emaj-231	119	36	of	of	ADP
emaj-231	119	37	total	total	ADJ
emaj-231	119	38	assets	asset	NOUN
emaj-231	119	39	,	,	PUNCT
emaj-231	119	40	so	so	ADV
emaj-231	119	41	do	do	VERB
emaj-231	119	42	we	we	PRON
emaj-231	119	43	.	.	PUNCT
emaj-231	120	1	higher	high	ADJ
emaj-231	120	2	debt	debt	NOUN
emaj-231	120	3	loads	load	NOUN
emaj-231	120	4	indicate	indicate	VERB
emaj-231	120	5	higher	high	ADJ
emaj-231	120	6	financial	financial	ADJ
emaj-231	120	7	risk	risk	NOUN
emaj-231	120	8	and	and	CCONJ
emaj-231	120	9	more	more	ADJ
emaj-231	120	10	audit	audit	NOUN
emaj-231	120	11	work	work	NOUN
emaj-231	120	12	resulting	result	VERB
emaj-231	120	13	in	in	ADP
emaj-231	120	14	higher	high	ADJ
emaj-231	120	15	audit	audit	NOUN
emaj-231	120	16	fees	fee	NOUN
emaj-231	120	17	(	(	PUNCT
emaj-231	120	18	haque	haque	PROPN
emaj-231	120	19	et	et	PROPN
emaj-231	120	20	al	al	PROPN
emaj-231	120	21	.	.	PROPN
emaj-231	120	22	,	,	PUNCT
emaj-231	120	23	2019	2019	NUM
emaj-231	120	24	;	;	PUNCT
emaj-231	120	25	prawitt	prawitt	NOUN
emaj-231	120	26	et	et	NOUN
emaj-231	120	27	al	al	PROPN
emaj-231	120	28	.	.	PROPN
emaj-231	120	29	,	,	PUNCT
emaj-231	120	30	2011	2011	NUM
emaj-231	120	31	;	;	PUNCT
emaj-231	120	32	messier	messier	X
emaj-231	120	33	et	et	PROPN
emaj-231	120	34	al	al	PROPN
emaj-231	120	35	.	.	PROPN
emaj-231	120	36	,	,	PUNCT
emaj-231	120	37	2011	2011	NUM
emaj-231	120	38	)	)	PUNCT
emaj-231	120	39	.	.	PUNCT
emaj-231	121	1	on	on	ADP
emaj-231	121	2	the	the	DET
emaj-231	121	3	other	other	ADJ
emaj-231	121	4	hand	hand	NOUN
emaj-231	121	5	,	,	PUNCT
emaj-231	121	6	a	a	DET
emaj-231	121	7	few	few	ADJ
emaj-231	121	8	studies	study	NOUN
emaj-231	121	9	(	(	PUNCT
emaj-231	121	10	see	see	PROPN
emaj-231	121	11	,	,	PUNCT
emaj-231	121	12	kikhia	kikhia	NOUN
emaj-231	121	13	,	,	PUNCT
emaj-231	121	14	2015	2015	NUM
emaj-231	121	15	;	;	PUNCT
emaj-231	121	16	hallak	hallak	NOUN
emaj-231	121	17	and	and	CCONJ
emaj-231	121	18	silva	silva	NOUN
emaj-231	121	19	,	,	PUNCT
emaj-231	121	20	2012	2012	NUM
emaj-231	121	21	;	;	PUNCT
emaj-231	121	22	naser	naser	NOUN
emaj-231	121	23	and	and	CCONJ
emaj-231	121	24	nuseibeh	nuseibeh	NOUN
emaj-231	121	25	,	,	PUNCT
emaj-231	121	26	2008	2008	NUM
emaj-231	121	27	)	)	PUNCT
emaj-231	121	28	report	report	VERB
emaj-231	121	29	a	a	DET
emaj-231	121	30	significant	significant	ADJ
emaj-231	121	31	negative	negative	ADJ
emaj-231	121	32	association	association	NOUN
emaj-231	121	33	between	between	ADP
emaj-231	121	34	leverage	leverage	NOUN
emaj-231	121	35	and	and	CCONJ
emaj-231	121	36	audit	audit	NOUN
emaj-231	121	37	fees	fee	NOUN
emaj-231	121	38	.	.	PUNCT
emaj-231	122	1	naser	naser	PROPN
emaj-231	122	2	and	and	CCONJ
emaj-231	122	3	hassan	hassan	PROPN
emaj-231	122	4	(	(	PUNCT
emaj-231	122	5	2016	2016	NUM
emaj-231	122	6	)	)	PUNCT
emaj-231	122	7	,	,	PUNCT
emaj-231	122	8	on	on	ADP
emaj-231	122	9	the	the	DET
emaj-231	122	10	other	other	ADJ
emaj-231	122	11	hand	hand	NOUN
emaj-231	122	12	,	,	PUNCT
emaj-231	122	13	report	report	VERB
emaj-231	122	14	that	that	SCONJ
emaj-231	122	15	audit	audit	NOUN
emaj-231	122	16	fee	fee	NOUN
emaj-231	122	17	is	be	AUX
emaj-231	122	18	not	not	PART
emaj-231	122	19	significantly	significantly	ADV
emaj-231	122	20	associated	associate	VERB
emaj-231	122	21	with	with	ADP
emaj-231	122	22	companies	company	NOUN
emaj-231	122	23	’	'	PUNCT
emaj-231	122	24	risk	risk	NOUN
emaj-231	122	25	.	.	PUNCT
emaj-231	123	1	the	the	DET
emaj-231	123	2	results	result	NOUN
emaj-231	123	3	are	be	AUX
emaj-231	123	4	conflicting	conflict	VERB
emaj-231	123	5	,	,	PUNCT
emaj-231	123	6	but	but	CCONJ
emaj-231	123	7	the	the	DET
emaj-231	123	8	majority	majority	NOUN
emaj-231	123	9	of	of	ADP
emaj-231	123	10	the	the	DET
emaj-231	123	11	studies	study	NOUN
emaj-231	123	12	support	support	VERB
emaj-231	123	13	a	a	DET
emaj-231	123	14	positive	positive	ADJ
emaj-231	123	15	relationship	relationship	NOUN
emaj-231	123	16	between	between	ADP
emaj-231	123	17	leverage	leverage	NOUN
emaj-231	123	18	and	and	CCONJ
emaj-231	123	19	audit	audit	NOUN
emaj-231	123	20	fees	fee	NOUN
emaj-231	123	21	.	.	PUNCT
emaj-231	124	1	so	so	ADV
emaj-231	124	2	,	,	PUNCT
emaj-231	124	3	we	we	PRON
emaj-231	124	4	hypothesize	hypothesize	VERB
emaj-231	124	5	:	:	PUNCT
emaj-231	124	6	h9	h9	NOUN
emaj-231	124	7	:	:	PUNCT
emaj-231	124	8	leverage	leverage	NOUN
emaj-231	124	9	(	(	PUNCT
emaj-231	124	10	financial	financial	ADJ
emaj-231	124	11	risk	risk	NOUN
emaj-231	124	12	)	)	PUNCT
emaj-231	124	13	has	have	VERB
emaj-231	124	14	a	a	DET
emaj-231	124	15	positive	positive	ADJ
emaj-231	124	16	relationship	relationship	NOUN
emaj-231	124	17	with	with	ADP
emaj-231	124	18	audit	audit	NOUN
emaj-231	124	19	fees	fee	NOUN
emaj-231	124	20	losses	loss	NOUN
emaj-231	124	21	we	we	PRON
emaj-231	124	22	can	can	AUX
emaj-231	124	23	reason	reason	VERB
emaj-231	124	24	that	that	SCONJ
emaj-231	124	25	a	a	DET
emaj-231	124	26	loss	loss	NOUN
emaj-231	124	27	-	-	PUNCT
emaj-231	124	28	making	make	VERB
emaj-231	124	29	company	company	NOUN
emaj-231	124	30	’s	’s	PART
emaj-231	124	31	risk	risk	NOUN
emaj-231	124	32	is	be	AUX
emaj-231	124	33	higher	high	ADJ
emaj-231	124	34	and	and	CCONJ
emaj-231	124	35	the	the	DET
emaj-231	124	36	firm	firm	NOUN
emaj-231	124	37	is	be	AUX
emaj-231	124	38	likely	likely	ADJ
emaj-231	124	39	to	to	PART
emaj-231	124	40	pay	pay	VERB
emaj-231	124	41	a	a	DET
emaj-231	124	42	higher	high	ADJ
emaj-231	124	43	amount	amount	NOUN
emaj-231	124	44	of	of	ADP
emaj-231	124	45	audit	audit	NOUN
emaj-231	124	46	fees	fee	NOUN
emaj-231	124	47	.	.	PUNCT
emaj-231	125	1	zaman	zaman	PROPN
emaj-231	125	2	et	et	PROPN
emaj-231	125	3	al	al	PROPN
emaj-231	125	4	.	.	PROPN
emaj-231	126	1	(	(	PUNCT
emaj-231	126	2	2011	2011	NUM
emaj-231	126	3	)	)	PUNCT
emaj-231	126	4	suggest	suggest	VERB
emaj-231	126	5	that	that	SCONJ
emaj-231	126	6	when	when	SCONJ
emaj-231	126	7	an	an	DET
emaj-231	126	8	auditee	auditee	NOUN
emaj-231	126	9	’s	’s	PART
emaj-231	126	10	business	business	NOUN
emaj-231	126	11	risk	risk	NOUN
emaj-231	126	12	is	be	AUX
emaj-231	126	13	higher	high	ADJ
emaj-231	126	14	than	than	ADP
emaj-231	126	15	the	the	DET
emaj-231	126	16	acceptable	acceptable	ADJ
emaj-231	126	17	level	level	NOUN
emaj-231	126	18	,	,	PUNCT
emaj-231	126	19	audit	audit	NOUN
emaj-231	126	20	fees	fee	NOUN
emaj-231	126	21	include	include	VERB
emaj-231	126	22	a	a	DET
emaj-231	126	23	premium	premium	NOUN
emaj-231	126	24	.	.	PUNCT
emaj-231	127	1	since	since	SCONJ
emaj-231	127	2	a	a	DET
emaj-231	127	3	loss	loss	NOUN
emaj-231	127	4	-	-	PUNCT
emaj-231	127	5	making	make	VERB
emaj-231	127	6	firm	firm	NOUN
emaj-231	127	7	has	have	VERB
emaj-231	127	8	a	a	DET
emaj-231	127	9	higher	high	ADJ
emaj-231	127	10	level	level	NOUN
emaj-231	127	11	of	of	ADP
emaj-231	127	12	risk	risk	NOUN
emaj-231	127	13	,	,	PUNCT
emaj-231	127	14	we	we	PRON
emaj-231	127	15	can	can	AUX
emaj-231	127	16	expect	expect	VERB
emaj-231	127	17	a	a	DET
emaj-231	127	18	positive	positive	ADJ
emaj-231	127	19	association	association	NOUN
emaj-231	127	20	between	between	ADP
emaj-231	127	21	losses	loss	NOUN
emaj-231	127	22	and	and	CCONJ
emaj-231	127	23	audit	audit	NOUN
emaj-231	127	24	fees	fee	NOUN
emaj-231	127	25	.	.	PUNCT
emaj-231	128	1	in	in	ADP
emaj-231	128	2	this	this	DET
emaj-231	128	3	situation	situation	NOUN
emaj-231	128	4	,	,	PUNCT
emaj-231	128	5	we	we	PRON
emaj-231	128	6	hypothesize	hypothesize	VERB
emaj-231	128	7	:	:	PUNCT
emaj-231	128	8	h10	h10	NOUN
emaj-231	128	9	:	:	PUNCT
emaj-231	128	10	higher	high	ADJ
emaj-231	128	11	losses	loss	NOUN
emaj-231	128	12	are	be	AUX
emaj-231	128	13	positively	positively	ADV
emaj-231	128	14	related	relate	VERB
emaj-231	128	15	to	to	ADP
emaj-231	128	16	audit	audit	NOUN
emaj-231	128	17	fees	fee	NOUN
emaj-231	128	18	complexity	complexity	NOUN
emaj-231	128	19	prior	prior	ADJ
emaj-231	128	20	studies	study	NOUN
emaj-231	128	21	indicate	indicate	VERB
emaj-231	128	22	that	that	SCONJ
emaj-231	128	23	the	the	DET
emaj-231	128	24	complexity	complexity	NOUN
emaj-231	128	25	of	of	ADP
emaj-231	128	26	the	the	DET
emaj-231	128	27	company	company	NOUN
emaj-231	128	28	can	can	AUX
emaj-231	128	29	affect	affect	VERB
emaj-231	128	30	audit	audit	NOUN
emaj-231	128	31	fees	fee	NOUN
emaj-231	128	32	.	.	PUNCT
emaj-231	129	1	generally	generally	ADV
emaj-231	129	2	,	,	PUNCT
emaj-231	129	3	this	this	DET
emaj-231	129	4	variable	variable	NOUN
emaj-231	129	5	is	be	AUX
emaj-231	129	6	measured	measure	VERB
emaj-231	129	7	as	as	ADP
emaj-231	129	8	the	the	DET
emaj-231	129	9	sum	sum	NOUN
emaj-231	129	10	of	of	ADP
emaj-231	129	11	stocks	stock	NOUN
emaj-231	129	12	and	and	CCONJ
emaj-231	129	13	debtors	debtor	NOUN
emaj-231	129	14	divided	divide	VERB
emaj-231	129	15	by	by	ADP
emaj-231	129	16	the	the	DET
emaj-231	129	17	average	average	NOUN
emaj-231	129	18	of	of	ADP
emaj-231	129	19	total	total	ADJ
emaj-231	129	20	assets	asset	NOUN
emaj-231	129	21	(	(	PUNCT
emaj-231	129	22	ho	ho	PROPN
emaj-231	129	23	and	and	CCONJ
emaj-231	129	24	hutchinson	hutchinson	PROPN
emaj-231	129	25	,	,	PUNCT
emaj-231	129	26	2010	2010	NUM
emaj-231	129	27	)	)	PUNCT
emaj-231	129	28	.	.	PUNCT
emaj-231	130	1	the	the	DET
emaj-231	130	2	increase	increase	NOUN
emaj-231	130	3	in	in	ADP
emaj-231	130	4	the	the	DET
emaj-231	130	5	firm	firm	ADJ
emaj-231	130	6	complexity	complexity	NOUN
emaj-231	130	7	often	often	ADV
emaj-231	130	8	results	result	VERB
emaj-231	130	9	in	in	ADP
emaj-231	130	10	a	a	DET
emaj-231	130	11	higher	high	ADJ
emaj-231	130	12	level	level	NOUN
emaj-231	130	13	of	of	ADP
emaj-231	130	14	difficulty	difficulty	NOUN
emaj-231	130	15	in	in	ADP
emaj-231	130	16	auditing	audit	VERB
emaj-231	130	17	the	the	DET
emaj-231	130	18	client	client	NOUN
emaj-231	130	19	(	(	PUNCT
emaj-231	130	20	haceknbrack	haceknbrack	PROPN
emaj-231	130	21	and	and	CCONJ
emaj-231	130	22	knechel	knechel	PROPN
emaj-231	130	23	,	,	PUNCT
emaj-231	130	24	1997	1997	NUM
emaj-231	130	25	;	;	PUNCT
emaj-231	130	26	simunic	simunic	ADJ
emaj-231	130	27	,	,	PUNCT
emaj-231	130	28	1980	1980	NUM
emaj-231	130	29	)	)	PUNCT
emaj-231	130	30	.	.	PUNCT
emaj-231	131	1	the	the	DET
emaj-231	131	2	majority	majority	NOUN
emaj-231	131	3	of	of	ADP
emaj-231	131	4	studies	study	NOUN
emaj-231	131	5	(	(	PUNCT
emaj-231	131	6	silva	silva	NOUN
emaj-231	131	7	et	et	PROPN
emaj-231	131	8	al	al	PROPN
emaj-231	131	9	.	.	PROPN
emaj-231	131	10	,	,	PUNCT
emaj-231	131	11	2020	2020	NUM
emaj-231	131	12	,	,	PUNCT
emaj-231	131	13	januarty	januarty	PROPN
emaj-231	131	14	et	et	PROPN
emaj-231	131	15	al	al	PROPN
emaj-231	131	16	.	.	PROPN
emaj-231	131	17	,	,	PUNCT
emaj-231	131	18	2019	2019	NUM
emaj-231	131	19	,	,	PUNCT
emaj-231	131	20	urhoghice	urhoghice	NOUN
emaj-231	131	21	and	and	CCONJ
emaj-231	131	22	izedonmi	izedonmi	PROPN
emaj-231	131	23	,	,	PUNCT
emaj-231	131	24	2015	2015	NUM
emaj-231	131	25	;	;	PUNCT
emaj-231	131	26	ho	ho	PROPN
emaj-231	131	27	and	and	CCONJ
emaj-231	131	28	hutchinson	hutchinson	PROPN
emaj-231	131	29	,	,	PUNCT
emaj-231	131	30	2010	2010	NUM
emaj-231	131	31	)	)	PUNCT
emaj-231	131	32	can	can	AUX
emaj-231	131	33	be	be	AUX
emaj-231	131	34	mentioned	mention	VERB
emaj-231	131	35	at	at	ADP
emaj-231	131	36	this	this	DET
emaj-231	131	37	point	point	NOUN
emaj-231	131	38	.	.	PUNCT
emaj-231	132	1	there	there	PRON
emaj-231	132	2	are	be	VERB
emaj-231	132	3	few	few	ADJ
emaj-231	132	4	studies	study	NOUN
emaj-231	132	5	,	,	PUNCT
emaj-231	132	6	for	for	ADP
emaj-231	132	7	example	example	NOUN
emaj-231	132	8	,	,	PUNCT
emaj-231	132	9	naser	naser	PROPN
emaj-231	132	10	and	and	CCONJ
emaj-231	132	11	hassan	hassan	PROPN
emaj-231	132	12	(	(	PUNCT
emaj-231	132	13	2016	2016	NUM
emaj-231	132	14	)	)	PUNCT
emaj-231	132	15	that	that	PRON
emaj-231	132	16	indicate	indicate	VERB
emaj-231	132	17	a	a	DET
emaj-231	132	18	negative	negative	ADJ
emaj-231	132	19	effect	effect	NOUN
emaj-231	132	20	of	of	ADP
emaj-231	132	21	firm	firm	ADJ
emaj-231	132	22	complexity	complexity	NOUN
emaj-231	132	23	on	on	ADP
emaj-231	132	24	audit	audit	NOUN
emaj-231	132	25	fees	fee	NOUN
emaj-231	132	26	.	.	PUNCT
emaj-231	133	1	given	give	VERB
emaj-231	133	2	the	the	DET
emaj-231	133	3	evidence	evidence	NOUN
emaj-231	133	4	,	,	PUNCT
emaj-231	133	5	we	we	PRON
emaj-231	133	6	hypothesize	hypothesize	VERB
emaj-231	133	7	:	:	PUNCT
emaj-231	133	8	h11	h11	NOUN
emaj-231	133	9	:	:	PUNCT
emaj-231	133	10	firm	firm	ADJ
emaj-231	133	11	complexity	complexity	NOUN
emaj-231	133	12	is	be	AUX
emaj-231	133	13	positively	positively	ADV
emaj-231	133	14	related	relate	VERB
emaj-231	133	15	to	to	AUX
emaj-231	133	16	audit	audit	NOUN
emaj-231	133	17	fees	fee	NOUN
emaj-231	133	18	foreign	foreign	ADJ
emaj-231	133	19	operations	operation	NOUN
emaj-231	133	20	joshi	joshi	PROPN
emaj-231	133	21	et	et	PROPN
emaj-231	133	22	al	al	PROPN
emaj-231	133	23	.	.	PROPN
emaj-231	134	1	(	(	PUNCT
emaj-231	134	2	2000	2000	NUM
emaj-231	134	3	)	)	PUNCT
emaj-231	134	4	posited	posit	VERB
emaj-231	134	5	that	that	PRON
emaj-231	134	6	complex	complex	ADJ
emaj-231	134	7	,	,	PUNCT
emaj-231	134	8	diversified	diversified	ADJ
emaj-231	134	9	businesses	business	NOUN
emaj-231	134	10	with	with	ADP
emaj-231	134	11	foreign	foreign	ADJ
emaj-231	134	12	operations	operation	NOUN
emaj-231	134	13	required	require	VERB
emaj-231	134	14	more	more	ADJ
emaj-231	134	15	audit	audit	NOUN
emaj-231	134	16	resources	resource	NOUN
emaj-231	134	17	.	.	PUNCT
emaj-231	135	1	a	a	DET
emaj-231	135	2	higher	high	ADJ
emaj-231	135	3	number	number	NOUN
emaj-231	135	4	of	of	ADP
emaj-231	135	5	foreign	foreign	ADJ
emaj-231	135	6	subsidiaries	subsidiary	NOUN
emaj-231	135	7	results	result	VERB
emaj-231	135	8	in	in	ADP
emaj-231	135	9	more	more	ADJ
emaj-231	135	10	audit	audit	NOUN
emaj-231	135	11	work	work	NOUN
emaj-231	135	12	and	and	CCONJ
emaj-231	135	13	thereby	thereby	ADV
emaj-231	135	14	in	in	ADP
emaj-231	135	15	higher	high	ADJ
emaj-231	135	16	audit	audit	NOUN
emaj-231	135	17	fees	fee	NOUN
emaj-231	135	18	.	.	PUNCT
emaj-231	136	1	sandra	sandra	PROPN
emaj-231	136	2	et	et	PROPN
emaj-231	136	3	al	al	PROPN
emaj-231	136	4	.	.	PROPN
emaj-231	136	5	(	(	PUNCT
emaj-231	136	6	1996	1996	NUM
emaj-231	136	7	)	)	PUNCT
emaj-231	136	8	stated	state	VERB
emaj-231	136	9	that	that	SCONJ
emaj-231	136	10	“	"	PUNCT
emaj-231	136	11	auditors	auditor	NOUN
emaj-231	136	12	of	of	ADP
emaj-231	136	13	group	group	NOUN
emaj-231	136	14	companies	company	NOUN
emaj-231	136	15	,	,	PUNCT
emaj-231	136	16	with	with	ADP
emaj-231	136	17	a	a	DET
emaj-231	136	18	number	number	NOUN
emaj-231	136	19	of	of	ADP
emaj-231	136	20	subsidiaries	subsidiary	NOUN
emaj-231	136	21	/	/	SYM
emaj-231	136	22	branches	branch	NOUN
emaj-231	136	23	,	,	PUNCT
emaj-231	136	24	often	often	ADV
emaj-231	136	25	incur	incur	VERB
emaj-231	136	26	high	high	ADJ
emaj-231	136	27	costs	cost	NOUN
emaj-231	136	28	in	in	ADP
emaj-231	136	29	examining	examine	VERB
emaj-231	136	30	the	the	DET
emaj-231	136	31	individual	individual	ADJ
emaj-231	136	32	financial	financial	ADJ
emaj-231	136	33	statements	statement	NOUN
emaj-231	136	34	and	and	CCONJ
emaj-231	136	35	in	in	ADP
emaj-231	136	36	assessing	assess	VERB
emaj-231	136	37	the	the	DET
emaj-231	136	38	accuracy	accuracy	NOUN
emaj-231	136	39	of	of	ADP
emaj-231	136	40	consolidated	consolidated	ADJ
emaj-231	136	41	financial	financial	ADJ
emaj-231	136	42	statements	statement	NOUN
emaj-231	136	43	”	"	PUNCT
emaj-231	136	44	.	.	PUNCT
emaj-231	137	1	on	on	ADP
emaj-231	137	2	the	the	DET
emaj-231	137	3	contrary	contrary	NOUN
emaj-231	137	4	,	,	PUNCT
emaj-231	137	5	hoffman	hoffman	PROPN
emaj-231	137	6	et	et	PROPN
emaj-231	137	7	al	al	PROPN
emaj-231	137	8	.	.	PROPN
emaj-231	138	1	(	(	PUNCT
emaj-231	138	2	2018	2018	NUM
emaj-231	138	3	)	)	PUNCT
emaj-231	138	4	show	show	VERB
emaj-231	138	5	a	a	DET
emaj-231	138	6	negative	negative	ADJ
emaj-231	138	7	relationship	relationship	NOUN
emaj-231	138	8	between	between	ADP
emaj-231	138	9	foreign	foreign	ADJ
emaj-231	138	10	transactions	transaction	NOUN
emaj-231	138	11	and	and	CCONJ
emaj-231	138	12	audit	audit	NOUN
emaj-231	138	13	fees	fee	NOUN
emaj-231	138	14	.	.	PUNCT
emaj-231	139	1	since	since	SCONJ
emaj-231	139	2	the	the	DET
emaj-231	139	3	majority	majority	NOUN
emaj-231	139	4	of	of	ADP
emaj-231	139	5	prior	prior	ADJ
emaj-231	139	6	studies	study	NOUN
emaj-231	139	7	have	have	VERB
emaj-231	139	8	a	a	DET
emaj-231	139	9	positive	positive	ADJ
emaj-231	139	10	association	association	NOUN
emaj-231	139	11	between	between	ADP
emaj-231	139	12	foreign	foreign	ADJ
emaj-231	139	13	operations	operation	NOUN
emaj-231	139	14	and	and	CCONJ
emaj-231	139	15	audit	audit	NOUN
emaj-231	139	16	fees	fee	NOUN
emaj-231	139	17	,	,	PUNCT
emaj-231	139	18	we	we	PRON
emaj-231	139	19	hypothesize	hypothesize	VERB
emaj-231	139	20	:	:	PUNCT
emaj-231	139	21	h12	h12	NOUN
emaj-231	139	22	:	:	PUNCT
emaj-231	139	23	the	the	DET
emaj-231	139	24	existence	existence	NOUN
emaj-231	139	25	of	of	ADP
emaj-231	139	26	foreign	foreign	ADJ
emaj-231	139	27	operations	operation	NOUN
emaj-231	139	28	is	be	AUX
emaj-231	139	29	positively	positively	ADV
emaj-231	139	30	related	relate	VERB
emaj-231	139	31	to	to	AUX
emaj-231	139	32	audit	audit	NOUN
emaj-231	139	33	fees	fee	NOUN
emaj-231	139	34	in	in	ADP
emaj-231	139	35	summary	summary	NOUN
emaj-231	139	36	,	,	PUNCT
emaj-231	139	37	the	the	DET
emaj-231	139	38	literature	literature	NOUN
emaj-231	139	39	paints	paint	VERB
emaj-231	139	40	a	a	DET
emaj-231	139	41	rather	rather	ADV
emaj-231	139	42	complex	complex	ADJ
emaj-231	139	43	picture	picture	NOUN
emaj-231	139	44	.	.	PUNCT
emaj-231	140	1	a	a	DET
emaj-231	140	2	range	range	NOUN
emaj-231	140	3	of	of	ADP
emaj-231	140	4	studies	study	NOUN
emaj-231	140	5	conducted	conduct	VERB
emaj-231	140	6	in	in	ADP
emaj-231	140	7	developed	develop	VERB
emaj-231	140	8	and	and	CCONJ
emaj-231	140	9	developing	develop	VERB
emaj-231	140	10	countries	country	NOUN
emaj-231	140	11	,	,	PUNCT
emaj-231	140	12	different	different	ADJ
emaj-231	140	13	time	time	NOUN
emaj-231	140	14	settings	setting	NOUN
emaj-231	140	15	and	and	CCONJ
emaj-231	140	16	different	different	ADJ
emaj-231	140	17	methodologies	methodology	NOUN
emaj-231	140	18	presents	present	VERB
emaj-231	140	19	conflicting	conflicting	ADJ
emaj-231	140	20	and	and	CCONJ
emaj-231	140	21	inconclusive	inconclusive	ADJ
emaj-231	140	22	evidence	evidence	NOUN
emaj-231	140	23	.	.	PUNCT
emaj-231	141	1	as	as	ADP
emaj-231	141	2	the	the	DET
emaj-231	141	3	economic	economic	ADJ
emaj-231	141	4	,	,	PUNCT
emaj-231	141	5	regulatory	regulatory	ADJ
emaj-231	141	6	and	and	CCONJ
emaj-231	141	7	capital	capital	NOUN
emaj-231	141	8	market	market	NOUN
emaj-231	141	9	influences	influence	NOUN
emaj-231	141	10	change	change	NOUN
emaj-231	141	11	,	,	PUNCT
emaj-231	141	12	the	the	DET
emaj-231	141	13	findings	finding	NOUN
emaj-231	141	14	in	in	ADP
emaj-231	141	15	this	this	DET
emaj-231	141	16	area	area	NOUN
emaj-231	141	17	will	will	AUX
emaj-231	141	18	also	also	ADV
emaj-231	141	19	evolve	evolve	VERB
emaj-231	141	20	and	and	CCONJ
emaj-231	141	21	change	change	VERB
emaj-231	141	22	.	.	PUNCT
emaj-231	142	1	however	however	ADV
emaj-231	142	2	,	,	PUNCT
emaj-231	142	3	the	the	DET
emaj-231	142	4	research	research	NOUN
emaj-231	142	5	interest	interest	NOUN
emaj-231	142	6	in	in	ADP
emaj-231	142	7	ia	ia	PROPN
emaj-231	142	8	,	,	PUNCT
emaj-231	142	9	ac	ac	PROPN
emaj-231	142	10	and	and	CCONJ
emaj-231	142	11	firm	firm	ADJ
emaj-231	142	12	performance	performance	NOUN
emaj-231	142	13	will	will	AUX
emaj-231	142	14	remain	remain	VERB
emaj-231	142	15	intense	intense	ADJ
emaj-231	142	16	as	as	SCONJ
emaj-231	142	17	these	these	PRON
emaj-231	142	18	are	be	AUX
emaj-231	142	19	essential	essential	ADJ
emaj-231	142	20	mechanisms	mechanism	NOUN
emaj-231	142	21	of	of	ADP
emaj-231	142	22	corporate	corporate	ADJ
emaj-231	142	23	governance	governance	NOUN
emaj-231	142	24	.	.	PUNCT
emaj-231	143	1	the	the	DET
emaj-231	143	2	area	area	NOUN
emaj-231	143	3	certainly	certainly	ADV
emaj-231	143	4	needs	need	VERB
emaj-231	143	5	revisiting	revisit	VERB
emaj-231	143	6	and	and	CCONJ
emaj-231	143	7	the	the	DET
emaj-231	143	8	investigation	investigation	NOUN
emaj-231	143	9	of	of	ADP
emaj-231	143	10	factors	factor	NOUN
emaj-231	143	11	that	that	PRON
emaj-231	143	12	affect	affect	VERB
emaj-231	143	13	audit	audit	NOUN
emaj-231	143	14	fees	fee	NOUN
emaj-231	143	15	should	should	AUX
emaj-231	143	16	be	be	AUX
emaj-231	143	17	periodically	periodically	ADV
emaj-231	143	18	re	re	VERB
emaj-231	143	19	-	-	VERB
emaj-231	143	20	evaluated	evaluated	ADJ
emaj-231	143	21	.	.	PUNCT
emaj-231	144	1	iii	iii	X
emaj-231	144	2	.	.	PUNCT
emaj-231	144	3	theoretical	theoretical	ADJ
emaj-231	144	4	framework	framework	NOUN
emaj-231	144	5	and	and	CCONJ
emaj-231	144	6	estimation	estimation	NOUN
emaj-231	144	7	model	model	NOUN
emaj-231	144	8	the	the	DET
emaj-231	144	9	estimation	estimation	NOUN
emaj-231	144	10	model	model	NOUN
emaj-231	144	11	is	be	AUX
emaj-231	144	12	provided	provide	VERB
emaj-231	144	13	below	below	ADP
emaj-231	144	14	:	:	PUNCT
emaj-231	144	15	y	y	PROPN
emaj-231	144	16	=	=	PROPN
emaj-231	144	17	a0	a0	PROPN
emaj-231	144	18	+	+	CCONJ
emaj-231	144	19	β1x1	β1x1	PUNCT
emaj-231	145	1	+	+	NUM
emaj-231	145	2	β2x2	β2x2	PUNCT
emaj-231	145	3	+	+	CCONJ
emaj-231	145	4	β3x3	β3x3	PUNCT
emaj-231	145	5	+	+	CCONJ
emaj-231	145	6	β4x4	β4x4	PUNCT
emaj-231	146	1	+	+	CCONJ
emaj-231	146	2	β5x5	β5x5	PUNCT
emaj-231	147	1	+	+	CCONJ
emaj-231	147	2	β6x6	β6x6	PUNCT
emaj-231	147	3	+	+	NUM
emaj-231	147	4	β7x7	β7x7	PUNCT
emaj-231	147	5	+	+	NUM
emaj-231	147	6	β8x8	β8x8	PUNCT
emaj-231	147	7	+	+	NUM
emaj-231	147	8	β9x9	β9x9	NOUN
emaj-231	147	9	+	+	X
emaj-231	147	10	β10x10	β10x10	NOUN
emaj-231	147	11	+	+	NOUN
emaj-231	147	12	β11x11	β11x11	NOUN
emaj-231	147	13	+	+	CCONJ
emaj-231	147	14	β12x12+ε	β12x12+ε	ADV
emaj-231	147	15	dependent	dependent	ADJ
emaj-231	147	16	variable	variable	NOUN
emaj-231	147	17	:	:	PUNCT
emaj-231	147	18	y=	y=	NUM
emaj-231	147	19	audit	audit	NOUN
emaj-231	147	20	fees1	fees1	NOUN
emaj-231	147	21	paid	pay	VERB
emaj-231	147	22	to	to	ADP
emaj-231	147	23	external	external	ADJ
emaj-231	147	24	auditors	auditor	NOUN
emaj-231	147	25	(	(	PUNCT
emaj-231	147	26	natural	natural	ADJ
emaj-231	147	27	log	log	NOUN
emaj-231	147	28	of	of	ADP
emaj-231	147	29	total	total	ADJ
emaj-231	147	30	fees	fee	NOUN
emaj-231	147	31	paid	pay	VERB
emaj-231	147	32	to	to	ADP
emaj-231	147	33	external	external	ADJ
emaj-231	147	34	auditors	auditor	NOUN
emaj-231	147	35	)	)	PUNCT
emaj-231	147	36	1	1	NUM
emaj-231	147	37	eikon	eikon	NOUN
emaj-231	147	38	database	database	NOUN
emaj-231	147	39	defines	define	VERB
emaj-231	147	40	audit	audit	NOUN
emaj-231	147	41	fees	fee	NOUN
emaj-231	147	42	as	as	ADP
emaj-231	147	43	fees	fee	NOUN
emaj-231	147	44	for	for	ADP
emaj-231	147	45	services	service	NOUN
emaj-231	147	46	that	that	PRON
emaj-231	147	47	are	be	AUX
emaj-231	147	48	reasonably	reasonably	ADV
emaj-231	147	49	related	related	ADJ
emaj-231	147	50	to	to	ADP
emaj-231	147	51	the	the	DET
emaj-231	147	52	performance	performance	NOUN
emaj-231	147	53	of	of	ADP
emaj-231	147	54	the	the	DET
emaj-231	147	55	audit	audit	NOUN
emaj-231	147	56	or	or	CCONJ
emaj-231	147	57	review	review	NOUN
emaj-231	147	58	of	of	ADP
emaj-231	147	59	the	the	DET
emaj-231	147	60	company	company	NOUN
emaj-231	147	61	's	's	PART
emaj-231	147	62	financial	financial	ADJ
emaj-231	147	63	statements	statement	NOUN
emaj-231	147	64	.	.	PUNCT
emaj-231	148	1	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_039_w2aab3b7d260b1b6b1ab2ac39aa	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_039_w2aab3b7d260b1b6b1ab2ac39aa	AUX
emaj-231	148	2	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_002_w2aab3b7d260b1b6b1ab2ab2aa	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_002_w2aab3b7d260b1b6b1ab2ab2aa	PROPN
emaj-231	148	3	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_002_w2aab3b7d260b1b6b1ab2ab2aa	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_002_w2aab3b7d260b1b6b1ab2ab2aa	NOUN
emaj-231	148	4	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_023_w2aab3b7d260b1b6b1ab2ac23aa	https://content.sciendo.com/view/journals/ceej/6/53/article-p323.xml?language=en#j_ceej-2019-0020_ref_023_w2aab3b7d260b1b6b1ab2ac23aa	NOUN
emaj-231	148	5	volume	volume	VERB
emaj-231	148	6	11	11	NUM
emaj-231	148	7	no	no	DET
emaj-231	148	8	2	2	NUM
emaj-231	148	9	(	(	PUNCT
emaj-231	148	10	2021	2021	NUM
emaj-231	148	11	)	)	PUNCT
emaj-231	148	12	|	|	ADV
emaj-231	148	13	issn	issn	VERB
emaj-231	148	14	2158	2158	NUM
emaj-231	148	15	-	-	SYM
emaj-231	148	16	8708	8708	NUM
emaj-231	148	17	(	(	PUNCT
emaj-231	148	18	online	online	NOUN
emaj-231	148	19	)	)	PUNCT
emaj-231	148	20	|	|	ADV
emaj-231	148	21	doi	doi	X
emaj-231	148	22	10.5195	10.5195	NUM
emaj-231	148	23	/	/	SYM
emaj-231	148	24	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	149	1	|	|	ADV
emaj-231	149	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-231	149	3	prem	prem	PROPN
emaj-231	149	4	lal	lal	PROPN
emaj-231	149	5	joshi	joshi	PROPN
emaj-231	149	6	,	,	PUNCT
emaj-231	149	7	ashutosh	ashutosh	PROPN
emaj-231	149	8	deshmukh	deshmukh	PROPN
emaj-231	149	9	,	,	PUNCT
emaj-231	149	10	jamel	jamel	PROPN
emaj-231	149	11	azibi	azibi	NOUN
emaj-231	149	12	emerging	emerge	VERB
emaj-231	149	13	markets	market	NOUN
emaj-231	149	14	journal	journal	NOUN
emaj-231	149	15	|	|	ADV
emaj-231	149	16	p	p	NOUN
emaj-231	149	17	a	a	DET
emaj-231	149	18	g	g	NOUN
emaj-231	149	19	e	e	NOUN
emaj-231	149	20	2	2	NUM
emaj-231	149	21	9	9	NUM
emaj-231	149	22	explanatory	explanatory	ADJ
emaj-231	149	23	variables	variable	NOUN
emaj-231	149	24	:	:	PUNCT
emaj-231	149	25	x1	x1	PROPN
emaj-231	149	26	=	=	PUNCT
emaj-231	149	27	audit	audit	NOUN
emaj-231	149	28	board	board	NOUN
emaj-231	149	29	(	(	PUNCT
emaj-231	149	30	if	if	SCONJ
emaj-231	149	31	yes=1	yes=1	PROPN
emaj-231	149	32	otherwise	otherwise	ADV
emaj-231	149	33	0	0	NUM
emaj-231	149	34	,	,	PUNCT
emaj-231	149	35	existence	existence	NOUN
emaj-231	149	36	)	)	PUNCT
emaj-231	149	37	x2	x2	NOUN
emaj-231	150	1	=	=	PUNCT
emaj-231	150	2	audit	audit	NOUN
emaj-231	150	3	committee	committee	NOUN
emaj-231	150	4	expertise	expertise	NOUN
emaj-231	150	5	(	(	PUNCT
emaj-231	150	6	under	under	ADP
emaj-231	150	7	sox	sox	PROPN
emaj-231	150	8	requirements	requirement	NOUN
emaj-231	150	9	)	)	PUNCT
emaj-231	150	10	x3	x3	NOUN
emaj-231	150	11	=	=	NOUN
emaj-231	150	12	percentage	percentage	NOUN
emaj-231	150	13	of	of	ADP
emaj-231	150	14	non	non	ADJ
emaj-231	150	15	-	-	ADJ
emaj-231	150	16	executive	executive	ADJ
emaj-231	150	17	members	member	NOUN
emaj-231	150	18	x4	x4	PROPN
emaj-231	150	19	=	=	PROPN
emaj-231	150	20	auditor	auditor	NOUN
emaj-231	150	21	tenure	tenure	NOUN
emaj-231	150	22	:	:	PUNCT
emaj-231	150	23	the	the	DET
emaj-231	150	24	number	number	NOUN
emaj-231	150	25	of	of	ADP
emaj-231	150	26	years	year	NOUN
emaj-231	150	27	current	current	ADJ
emaj-231	150	28	auditor	auditor	NOUN
emaj-231	150	29	is	be	AUX
emaj-231	150	30	serving	serve	VERB
emaj-231	150	31	the	the	DET
emaj-231	150	32	organization	organization	NOUN
emaj-231	150	33	x5	x5	NOUN
emaj-231	150	34	=	=	SYM
emaj-231	150	35	internal	internal	ADJ
emaj-231	150	36	audit	audit	NOUN
emaj-231	150	37	independence	independence	NOUN
emaj-231	150	38	(	(	PUNCT
emaj-231	150	39	based	base	VERB
emaj-231	150	40	on	on	ADP
emaj-231	150	41	eikon	eikon	PROPN
emaj-231	150	42	scores	score	NOUN
emaj-231	150	43	)	)	PUNCT
emaj-231	150	44	x6	x6	PROPN
emaj-231	150	45	=	=	SYM
emaj-231	150	46	size	size	NOUN
emaj-231	150	47	of	of	ADP
emaj-231	150	48	auditor	auditor	NOUN
emaj-231	150	49	(	(	PUNCT
emaj-231	150	50	big4	big4	NOUN
emaj-231	150	51	=	=	SYM
emaj-231	150	52	1	1	NUM
emaj-231	150	53	,	,	PUNCT
emaj-231	150	54	otherwise	otherwise	ADV
emaj-231	150	55	=	=	SYM
emaj-231	150	56	0	0	X
emaj-231	150	57	)	)	PUNCT
emaj-231	150	58	x7	x7	NOUN
emaj-231	150	59	=	=	NOUN
emaj-231	150	60	profitability	profitability	NOUN
emaj-231	150	61	(	(	PUNCT
emaj-231	150	62	return	return	VERB
emaj-231	150	63	on	on	ADP
emaj-231	150	64	assets	asset	NOUN
emaj-231	150	65	)	)	PUNCT
emaj-231	150	66	x8	x8	PROPN
emaj-231	150	67	=	=	SYM
emaj-231	150	68	firm	firm	ADJ
emaj-231	150	69	size	size	NOUN
emaj-231	150	70	(	(	PUNCT
emaj-231	150	71	log	log	NOUN
emaj-231	150	72	of	of	ADP
emaj-231	150	73	average	average	NOUN
emaj-231	150	74	of	of	ADP
emaj-231	150	75	total	total	ADJ
emaj-231	150	76	assets	asset	NOUN
emaj-231	150	77	)	)	PUNCT
emaj-231	150	78	x9	x9	NOUN
emaj-231	150	79	=	=	PUNCT
emaj-231	150	80	leverage	leverage	NOUN
emaj-231	150	81	(	(	PUNCT
emaj-231	150	82	long	long	ADJ
emaj-231	150	83	-	-	PUNCT
emaj-231	150	84	term	term	NOUN
emaj-231	150	85	debts	debt	NOUN
emaj-231	150	86	/	/	SYM
emaj-231	150	87	average	average	NOUN
emaj-231	150	88	of	of	ADP
emaj-231	150	89	total	total	ADJ
emaj-231	150	90	assets	asset	NOUN
emaj-231	150	91	)	)	PUNCT
emaj-231	150	92	x10	x10	NOUN
emaj-231	151	1	=	=	NOUN
emaj-231	151	2	losses	loss	NOUN
emaj-231	151	3	(	(	PUNCT
emaj-231	151	4	if	if	SCONJ
emaj-231	151	5	the	the	DET
emaj-231	151	6	firm	firm	ADJ
emaj-231	151	7	incurred	incur	VERB
emaj-231	151	8	losses	loss	NOUN
emaj-231	151	9	in	in	ADP
emaj-231	151	10	the	the	DET
emaj-231	151	11	previous	previous	ADJ
emaj-231	151	12	financial	financial	ADJ
emaj-231	151	13	year	year	NOUN
emaj-231	151	14	=	=	SYM
emaj-231	151	15	1	1	NUM
emaj-231	151	16	;	;	PUNCT
emaj-231	151	17	otherwise	otherwise	ADV
emaj-231	151	18	=	=	SYM
emaj-231	151	19	0	0	X
emaj-231	151	20	)	)	PUNCT
emaj-231	151	21	x11	x11	NOUN
emaj-231	152	1	=	=	NOUN
emaj-231	152	2	complexity	complexity	NOUN
emaj-231	152	3	(	(	PUNCT
emaj-231	152	4	stocks	stock	NOUN
emaj-231	152	5	and	and	CCONJ
emaj-231	152	6	receivables	receivables	NOUN
emaj-231	152	7	/	/	SYM
emaj-231	152	8	average	average	NOUN
emaj-231	152	9	of	of	ADP
emaj-231	152	10	total	total	NOUN
emaj-231	152	11	of	of	ADP
emaj-231	152	12	assets	asset	NOUN
emaj-231	152	13	)	)	PUNCT
emaj-231	152	14	x12	x12	NUM
emaj-231	153	1	=	=	SYM
emaj-231	153	2	foreign	foreign	ADJ
emaj-231	153	3	operations	operation	NOUN
emaj-231	153	4	(	(	PUNCT
emaj-231	153	5	if	if	SCONJ
emaj-231	153	6	yes	yes	INTJ
emaj-231	153	7	=	=	SYM
emaj-231	153	8	1	1	NUM
emaj-231	153	9	,	,	PUNCT
emaj-231	153	10	otherwise	otherwise	ADV
emaj-231	153	11	=	=	SYM
emaj-231	153	12	0	0	X
emaj-231	153	13	)	)	PUNCT
emaj-231	153	14	iv	iv	NOUN
emaj-231	153	15	.	.	PUNCT
emaj-231	153	16	data	datum	NOUN
emaj-231	153	17	and	and	CCONJ
emaj-231	153	18	methodology	methodology	NOUN
emaj-231	153	19	data	datum	NOUN
emaj-231	153	20	the	the	DET
emaj-231	153	21	data	datum	NOUN
emaj-231	153	22	were	be	AUX
emaj-231	153	23	extracted	extract	VERB
emaj-231	153	24	from	from	ADP
emaj-231	153	25	thomson	thomson	PROPN
emaj-231	153	26	reuters	reuters	PROPN
emaj-231	153	27	asset	asset	PROPN
emaj-231	153	28	4	4	NUM
emaj-231	153	29	,	,	PUNCT
emaj-231	153	30	all	all	DET
emaj-231	153	31	data	datum	NOUN
emaj-231	153	32	are	be	AUX
emaj-231	153	33	in	in	ADP
emaj-231	153	34	us	us	PROPN
emaj-231	153	35	dollars	dollar	NOUN
emaj-231	153	36	.	.	PUNCT
emaj-231	154	1	all	all	DET
emaj-231	154	2	firms	firm	NOUN
emaj-231	154	3	covered	cover	VERB
emaj-231	154	4	by	by	ADP
emaj-231	154	5	thomson	thomson	PROPN
emaj-231	154	6	reuters	reuters	PROPN
emaj-231	154	7	asset	asset	NOUN
emaj-231	154	8	4	4	NUM
emaj-231	154	9	from	from	ADP
emaj-231	154	10	2011	2011	NUM
emaj-231	154	11	to	to	ADP
emaj-231	154	12	2020	2020	NUM
emaj-231	154	13	were	be	AUX
emaj-231	154	14	considered	consider	VERB
emaj-231	154	15	.	.	PUNCT
emaj-231	155	1	table	table	NOUN
emaj-231	155	2	1a	1a	NOUN
emaj-231	155	3	,	,	PUNCT
emaj-231	155	4	table	table	NOUN
emaj-231	155	5	1b	1b	NUM
emaj-231	155	6	and	and	CCONJ
emaj-231	155	7	table	table	NOUN
emaj-231	155	8	1c	1c	NOUN
emaj-231	155	9	summarize	summarize	VERB
emaj-231	155	10	the	the	DET
emaj-231	155	11	sample	sample	NOUN
emaj-231	155	12	selection	selection	NOUN
emaj-231	155	13	process	process	NOUN
emaj-231	155	14	.	.	PUNCT
emaj-231	156	1	table	table	NOUN
emaj-231	156	2	1a	1a	NOUN
emaj-231	156	3	:	:	PUNCT
emaj-231	156	4	sample	sample	NOUN
emaj-231	156	5	selection	selection	NOUN
emaj-231	156	6	source	source	NOUN
emaj-231	156	7	:	:	PUNCT
emaj-231	156	8	authors	author	NOUN
emaj-231	156	9	’	'	PUNCT
emaj-231	156	10	own	own	ADJ
emaj-231	156	11	compilation	compilation	NOUN
emaj-231	156	12	the	the	DET
emaj-231	156	13	final	final	ADJ
emaj-231	156	14	sample	sample	NOUN
emaj-231	156	15	includes	include	VERB
emaj-231	156	16	15,247	15,247	NUM
emaj-231	156	17	firm	firm	ADJ
emaj-231	156	18	-	-	PUNCT
emaj-231	156	19	year	year	NOUN
emaj-231	156	20	observations	observation	NOUN
emaj-231	156	21	(	(	PUNCT
emaj-231	156	22	3136	3136	NUM
emaj-231	156	23	unique	unique	ADJ
emaj-231	156	24	firms	firm	NOUN
emaj-231	156	25	)	)	PUNCT
emaj-231	156	26	from	from	ADP
emaj-231	156	27	55	55	NUM
emaj-231	156	28	countries	country	NOUN
emaj-231	156	29	.	.	PUNCT
emaj-231	157	1	panel	panel	NOUN
emaj-231	157	2	b	b	PROPN
emaj-231	157	3	presents	present	VERB
emaj-231	157	4	the	the	DET
emaj-231	157	5	distribution	distribution	NOUN
emaj-231	157	6	of	of	ADP
emaj-231	157	7	observations	observation	NOUN
emaj-231	157	8	across	across	ADP
emaj-231	157	9	global	global	ADJ
emaj-231	157	10	industry	industry	NOUN
emaj-231	157	11	classification	classification	NOUN
emaj-231	157	12	standards	standard	NOUN
emaj-231	157	13	(	(	PUNCT
emaj-231	157	14	gics	gic	NOUN
emaj-231	157	15	https://www.msci.com/gics	https://www.msci.com/gic	NOUN
emaj-231	157	16	)	)	PUNCT
emaj-231	157	17	per	per	ADP
emaj-231	157	18	industries	industry	NOUN
emaj-231	157	19	and	and	CCONJ
emaj-231	157	20	years	year	NOUN
emaj-231	157	21	.	.	PUNCT
emaj-231	158	1	consumer	consumer	NOUN
emaj-231	158	2	discretionary	discretionary	NOUN
emaj-231	158	3	(	(	PUNCT
emaj-231	158	4	1817	1817	NUM
emaj-231	158	5	)	)	PUNCT
emaj-231	158	6	,	,	PUNCT
emaj-231	158	7	industrial	industrial	ADJ
emaj-231	158	8	(	(	PUNCT
emaj-231	158	9	2571	2571	NUM
emaj-231	158	10	)	)	PUNCT
emaj-231	158	11	and	and	CCONJ
emaj-231	158	12	financials	financial	NOUN
emaj-231	158	13	(	(	PUNCT
emaj-231	158	14	2722	2722	NUM
emaj-231	158	15	)	)	PUNCT
emaj-231	158	16	have	have	VERB
emaj-231	158	17	the	the	DET
emaj-231	158	18	highest	high	ADJ
emaj-231	158	19	number	number	NOUN
emaj-231	158	20	of	of	ADP
emaj-231	158	21	observations	observation	NOUN
emaj-231	158	22	.	.	PUNCT
emaj-231	159	1	table	table	NOUN
emaj-231	159	2	1b	1b	NUM
emaj-231	159	3	:	:	PUNCT
emaj-231	159	4	samples	sample	NOUN
emaj-231	159	5	by	by	ADP
emaj-231	159	6	industrial	industrial	ADJ
emaj-231	159	7	sectors	sector	NOUN
emaj-231	159	8	source	source	NOUN
emaj-231	159	9	:	:	PUNCT
emaj-231	159	10	authors	author	NOUN
emaj-231	159	11	’	'	PUNCT
emaj-231	159	12	own	own	ADJ
emaj-231	159	13	compilation	compilation	NOUN
emaj-231	159	14	panel	panel	NOUN
emaj-231	159	15	c	c	PROPN
emaj-231	159	16	indicates	indicate	VERB
emaj-231	159	17	that	that	SCONJ
emaj-231	159	18	the	the	DET
emaj-231	159	19	united	united	PROPN
emaj-231	159	20	states	states	PROPN
emaj-231	159	21	has	have	VERB
emaj-231	159	22	the	the	DET
emaj-231	159	23	largest	large	ADJ
emaj-231	159	24	number	number	NOUN
emaj-231	159	25	of	of	ADP
emaj-231	159	26	observations	observation	NOUN
emaj-231	159	27	(	(	PUNCT
emaj-231	159	28	6961	6961	NUM
emaj-231	159	29	)	)	PUNCT
emaj-231	159	30	followed	follow	VERB
emaj-231	159	31	by	by	ADP
emaj-231	159	32	canada	canada	PROPN
emaj-231	159	33	(	(	PUNCT
emaj-231	159	34	1276	1276	NUM
emaj-231	159	35	)	)	PUNCT
emaj-231	159	36	,	,	PUNCT
emaj-231	159	37	the	the	DET
emaj-231	159	38	united	united	ADJ
emaj-231	159	39	kingdom	kingdom	PROPN
emaj-231	159	40	(	(	PUNCT
emaj-231	159	41	1,219	1,219	NUM
emaj-231	159	42	)	)	PUNCT
emaj-231	159	43	,	,	PUNCT
emaj-231	159	44	australia	australia	PROPN
emaj-231	159	45	(	(	PUNCT
emaj-231	159	46	1,053	1,053	NUM
emaj-231	159	47	)	)	PUNCT
emaj-231	159	48	,	,	PUNCT
emaj-231	159	49	japan	japan	PROPN
emaj-231	159	50	(	(	PUNCT
emaj-231	159	51	934	934	NUM
emaj-231	159	52	)	)	PUNCT
emaj-231	159	53	and	and	CCONJ
emaj-231	159	54	germany	germany	PROPN
emaj-231	159	55	(	(	PUNCT
emaj-231	159	56	518	518	NUM
emaj-231	159	57	)	)	PUNCT
emaj-231	159	58	.	.	PUNCT
emaj-231	160	1	table	table	NOUN
emaj-231	160	2	1c	1c	NOUN
emaj-231	160	3	:	:	PUNCT
emaj-231	160	4	number	number	NOUN
emaj-231	160	5	of	of	ADP
emaj-231	160	6	observations	observation	NOUN
emaj-231	160	7	by	by	ADP
emaj-231	160	8	country	country	NOUN
emaj-231	160	9	source	source	NOUN
emaj-231	160	10	:	:	PUNCT
emaj-231	160	11	authors	author	NOUN
emaj-231	160	12	’	’	PART
emaj-231	160	13	own	own	ADJ
emaj-231	160	14	compilation	compilation	NOUN
emaj-231	160	15	we	we	PRON
emaj-231	160	16	restrict	restrict	VERB
emaj-231	160	17	the	the	DET
emaj-231	160	18	analysis	analysis	NOUN
emaj-231	160	19	to	to	ADP
emaj-231	160	20	publicly	publicly	ADV
emaj-231	160	21	listed	list	VERB
emaj-231	160	22	companies	company	NOUN
emaj-231	160	23	that	that	PRON
emaj-231	160	24	follow	follow	VERB
emaj-231	160	25	recommendations	recommendation	NOUN
emaj-231	160	26	of	of	ADP
emaj-231	160	27	the	the	DET
emaj-231	160	28	sarbanesoxley	sarbanesoxley	NOUN
emaj-231	160	29	act2	act2	PROPN
emaj-231	160	30	.	.	PUNCT
emaj-231	161	1	we	we	PRON
emaj-231	161	2	believed	believe	VERB
emaj-231	161	3	that	that	SCONJ
emaj-231	161	4	considering	consider	VERB
emaj-231	161	5	only	only	ADV
emaj-231	161	6	these	these	DET
emaj-231	161	7	firms	firm	NOUN
emaj-231	161	8	would	would	AUX
emaj-231	161	9	increase	increase	VERB
emaj-231	161	10	the	the	DET
emaj-231	161	11	reliability	reliability	NOUN
emaj-231	161	12	of	of	ADP
emaj-231	161	13	the	the	DET
emaj-231	161	14	analysis	analysis	NOUN
emaj-231	161	15	.	.	PUNCT
emaj-231	162	1	the	the	DET
emaj-231	162	2	sample	sample	NOUN
emaj-231	162	3	selection	selection	NOUN
emaj-231	162	4	starts	start	VERB
emaj-231	162	5	with	with	ADP
emaj-231	162	6	29,361	29,361	NUM
emaj-231	162	7	firm	firm	ADJ
emaj-231	162	8	-	-	PUNCT
emaj-231	162	9	year	year	NOUN
emaj-231	162	10	observations	observation	NOUN
emaj-231	162	11	with	with	ADP
emaj-231	162	12	available	available	ADJ
emaj-231	162	13	data	datum	NOUN
emaj-231	162	14	on	on	ADP
emaj-231	162	15	audit	audit	NOUN
emaj-231	162	16	fees	fee	NOUN
emaj-231	162	17	,	,	PUNCT
emaj-231	162	18	internal	internal	ADJ
emaj-231	162	19	reporting	reporting	NOUN
emaj-231	162	20	and	and	CCONJ
emaj-231	162	21	firm	firm	ADJ
emaj-231	162	22	characteristics	characteristic	NOUN
emaj-231	162	23	.	.	PUNCT
emaj-231	163	1	we	we	PRON
emaj-231	163	2	deleted	delete	VERB
emaj-231	163	3	14,114	14,114	NUM
emaj-231	163	4	observations	observation	NOUN
emaj-231	163	5	due	due	ADP
emaj-231	163	6	to	to	ADP
emaj-231	163	7	missing	miss	VERB
emaj-231	163	8	internal	internal	ADJ
emaj-231	163	9	auditing	auditing	NOUN
emaj-231	163	10	reporting	reporting	NOUN
emaj-231	163	11	and	and	CCONJ
emaj-231	163	12	other	other	ADJ
emaj-231	163	13	issues	issue	NOUN
emaj-231	163	14	.	.	PUNCT
emaj-231	164	1	v.	v.	ADP
emaj-231	164	2	results	result	NOUN
emaj-231	164	3	and	and	CCONJ
emaj-231	164	4	discussion	discussion	NOUN
emaj-231	164	5	results	result	VERB
emaj-231	164	6	data	datum	NOUN
emaj-231	164	7	were	be	AUX
emaj-231	164	8	analyzed	analyze	VERB
emaj-231	164	9	using	use	VERB
emaj-231	164	10	statistica	statistica	PROPN
emaj-231	164	11	software	software	PROPN
emaj-231	164	12	15	15	NUM
emaj-231	164	13	.	.	PUNCT
emaj-231	164	14	table	table	NOUN
emaj-231	164	15	2	2	NUM
emaj-231	164	16	:	:	PUNCT
emaj-231	164	17	descriptive	descriptive	ADJ
emaj-231	164	18	statistics	statistic	NOUN
emaj-231	164	19	source	source	NOUN
emaj-231	164	20	:	:	PUNCT
emaj-231	164	21	statistica	statistica	PROPN
emaj-231	164	22	software	software	PROPN
emaj-231	164	23	15	15	NUM
emaj-231	164	24	output	output	NOUN
emaj-231	164	25	2	2	NUM
emaj-231	164	26	for	for	ADP
emaj-231	164	27	example	example	NOUN
emaj-231	164	28	,	,	PUNCT
emaj-231	164	29	does	do	AUX
emaj-231	164	30	the	the	DET
emaj-231	164	31	company	company	NOUN
emaj-231	164	32	have	have	VERB
emaj-231	164	33	an	an	DET
emaj-231	164	34	audit	audit	NOUN
emaj-231	164	35	committee	committee	NOUN
emaj-231	164	36	with	with	ADP
emaj-231	164	37	at	at	ADV
emaj-231	164	38	least	least	ADV
emaj-231	164	39	three	three	NUM
emaj-231	164	40	members	member	NOUN
emaj-231	164	41	and	and	CCONJ
emaj-231	164	42	at	at	ADP
emaj-231	164	43	least	least	ADJ
emaj-231	164	44	one	one	NUM
emaj-231	164	45	"	"	PUNCT
emaj-231	164	46	financial	financial	ADJ
emaj-231	164	47	expert	expert	NOUN
emaj-231	164	48	"	"	PUNCT
emaj-231	164	49	within	within	ADP
emaj-231	164	50	the	the	DET
emaj-231	164	51	meaning	meaning	NOUN
emaj-231	164	52	of	of	ADP
emaj-231	164	53	sarbanesoxley	sarbanesoxley	NOUN
emaj-231	164	54	?	?	PUNCT
emaj-231	165	1	volume	volume	NOUN
emaj-231	165	2	11	11	NUM
emaj-231	165	3	no	no	DET
emaj-231	165	4	2	2	NUM
emaj-231	165	5	(	(	PUNCT
emaj-231	165	6	2021	2021	NUM
emaj-231	165	7	)	)	PUNCT
emaj-231	165	8	|	|	ADV
emaj-231	165	9	issn	issn	VERB
emaj-231	165	10	2158	2158	NUM
emaj-231	165	11	-	-	SYM
emaj-231	165	12	8708	8708	NUM
emaj-231	165	13	(	(	PUNCT
emaj-231	165	14	online	online	NOUN
emaj-231	165	15	)	)	PUNCT
emaj-231	165	16	|	|	ADV
emaj-231	165	17	doi	doi	X
emaj-231	165	18	10.5195	10.5195	NUM
emaj-231	165	19	/	/	SYM
emaj-231	165	20	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	166	1	|	|	ADV
emaj-231	166	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	166	3	the	the	DET
emaj-231	166	4	effects	effect	NOUN
emaj-231	166	5	of	of	ADP
emaj-231	166	6	internal	internal	ADJ
emaj-231	166	7	audit	audit	NOUN
emaj-231	166	8	,	,	PUNCT
emaj-231	166	9	audit	audit	NOUN
emaj-231	166	10	committee	committee	NOUN
emaj-231	166	11	and	and	CCONJ
emaj-231	166	12	firm	firm	ADJ
emaj-231	166	13	characteristics	characteristic	NOUN
emaj-231	166	14	on	on	ADP
emaj-231	166	15	audit	audit	NOUN
emaj-231	166	16	fees	fee	NOUN
emaj-231	166	17	in	in	ADP
emaj-231	166	18	a	a	DET
emaj-231	166	19	multi	multi	ADJ
emaj-231	166	20	-	-	NOUN
emaj-231	166	21	country	country	NOUN
emaj-231	166	22	and	and	CCONJ
emaj-231	166	23	industry	industry	NOUN
emaj-231	166	24	setting	set	VERB
emaj-231	166	25	page	page	NOUN
emaj-231	166	26	|30|	|30|	VERB
emaj-231	166	27	emerging	emerge	VERB
emaj-231	166	28	markets	market	NOUN
emaj-231	166	29	journal	journal	NOUN
emaj-231	166	30	table	table	NOUN
emaj-231	166	31	2	2	NUM
emaj-231	166	32	presents	present	VERB
emaj-231	166	33	the	the	DET
emaj-231	166	34	descriptive	descriptive	ADJ
emaj-231	166	35	statistics	statistic	NOUN
emaj-231	166	36	such	such	ADJ
emaj-231	166	37	as	as	ADP
emaj-231	166	38	the	the	DET
emaj-231	166	39	number	number	NOUN
emaj-231	166	40	of	of	ADP
emaj-231	166	41	observations	observation	NOUN
emaj-231	166	42	,	,	PUNCT
emaj-231	166	43	mean	mean	ADJ
emaj-231	166	44	and	and	CCONJ
emaj-231	166	45	standard	standard	ADJ
emaj-231	166	46	deviation	deviation	NOUN
emaj-231	166	47	and	and	CCONJ
emaj-231	166	48	skewness	skewness	NOUN
emaj-231	166	49	for	for	ADP
emaj-231	166	50	the	the	DET
emaj-231	166	51	dependent	dependent	ADJ
emaj-231	166	52	and	and	CCONJ
emaj-231	166	53	independent	independent	ADJ
emaj-231	166	54	variables	variable	NOUN
emaj-231	166	55	.	.	PUNCT
emaj-231	167	1	the	the	DET
emaj-231	167	2	value	value	NOUN
emaj-231	167	3	of	of	ADP
emaj-231	167	4	standard	standard	ADJ
emaj-231	167	5	deviation	deviation	NOUN
emaj-231	167	6	is	be	AUX
emaj-231	167	7	much	much	ADV
emaj-231	167	8	below	below	ADP
emaj-231	167	9	the	the	DET
emaj-231	167	10	mean	mean	ADJ
emaj-231	167	11	value	value	NOUN
emaj-231	167	12	for	for	ADP
emaj-231	167	13	most	most	ADJ
emaj-231	167	14	of	of	ADP
emaj-231	167	15	the	the	DET
emaj-231	167	16	variables	variable	NOUN
emaj-231	167	17	.	.	PUNCT
emaj-231	168	1	the	the	DET
emaj-231	168	2	total	total	ADJ
emaj-231	168	3	number	number	NOUN
emaj-231	168	4	of	of	ADP
emaj-231	168	5	observations	observation	NOUN
emaj-231	168	6	included	include	VERB
emaj-231	168	7	for	for	ADP
emaj-231	168	8	analysis	analysis	NOUN
emaj-231	168	9	is	be	AUX
emaj-231	168	10	15,247	15,247	NUM
emaj-231	168	11	.	.	PUNCT
emaj-231	169	1	the	the	DET
emaj-231	169	2	results	result	NOUN
emaj-231	169	3	of	of	ADP
emaj-231	169	4	the	the	DET
emaj-231	169	5	descriptive	descriptive	ADJ
emaj-231	169	6	analysis	analysis	NOUN
emaj-231	169	7	indicate	indicate	VERB
emaj-231	169	8	that	that	SCONJ
emaj-231	169	9	audit	audit	NOUN
emaj-231	169	10	fee	fee	NOUN
emaj-231	169	11	paid	pay	VERB
emaj-231	169	12	by	by	ADP
emaj-231	169	13	the	the	DET
emaj-231	169	14	companies	company	NOUN
emaj-231	169	15	range	range	VERB
emaj-231	169	16	from	from	ADP
emaj-231	169	17	a	a	DET
emaj-231	169	18	minimum	minimum	NOUN
emaj-231	169	19	of	of	ADP
emaj-231	169	20	(	(	PUNCT
emaj-231	169	21	log	log	NOUN
emaj-231	169	22	of	of	ADP
emaj-231	169	23	audit	audit	NOUN
emaj-231	169	24	fees	fee	NOUN
emaj-231	169	25	)	)	PUNCT
emaj-231	169	26	5,011	5,011	NUM
emaj-231	169	27	to	to	ADP
emaj-231	169	28	20.05	20.05	NUM
emaj-231	169	29	.	.	PUNCT
emaj-231	170	1	the	the	DET
emaj-231	170	2	firm	firm	ADJ
emaj-231	170	3	size	size	NOUN
emaj-231	170	4	is	be	AUX
emaj-231	170	5	measured	measure	VERB
emaj-231	170	6	by	by	ADP
emaj-231	170	7	the	the	DET
emaj-231	170	8	natural	natural	ADJ
emaj-231	170	9	logarithm	logarithm	NOUN
emaj-231	170	10	of	of	ADP
emaj-231	170	11	the	the	DET
emaj-231	170	12	company	company	NOUN
emaj-231	170	13	’s	’s	PART
emaj-231	170	14	average	average	NOUN
emaj-231	170	15	of	of	ADP
emaj-231	170	16	total	total	ADJ
emaj-231	170	17	assets	asset	NOUN
emaj-231	170	18	with	with	ADP
emaj-231	170	19	a	a	DET
emaj-231	170	20	mean	mean	ADJ
emaj-231	170	21	value	value	NOUN
emaj-231	170	22	of	of	ADP
emaj-231	170	23	0.2257918	0.2257918	NUM
emaj-231	170	24	.	.	PUNCT
emaj-231	171	1	profitability	profitability	NOUN
emaj-231	171	2	(	(	PUNCT
emaj-231	171	3	roa	roa	NOUN
emaj-231	171	4	)	)	PUNCT
emaj-231	171	5	has	have	VERB
emaj-231	171	6	a	a	DET
emaj-231	171	7	mean	mean	NOUN
emaj-231	171	8	of	of	ADP
emaj-231	171	9	22.8754	22.8754	NUM
emaj-231	171	10	.	.	PUNCT
emaj-231	172	1	additionally	additionally	ADV
emaj-231	172	2	,	,	PUNCT
emaj-231	172	3	leverage	leverage	NOUN
emaj-231	172	4	(	(	PUNCT
emaj-231	172	5	financial	financial	ADJ
emaj-231	172	6	risk	risk	NOUN
emaj-231	172	7	)	)	PUNCT
emaj-231	172	8	as	as	SCONJ
emaj-231	172	9	a	a	DET
emaj-231	172	10	variable	variable	NOUN
emaj-231	172	11	shows	show	VERB
emaj-231	172	12	a	a	DET
emaj-231	172	13	mean	mean	ADJ
emaj-231	172	14	value	value	NOUN
emaj-231	172	15	of	of	ADP
emaj-231	172	16	0.1265167	0.1265167	NUM
emaj-231	172	17	.	.	PUNCT
emaj-231	173	1	the	the	DET
emaj-231	173	2	mean	mean	ADJ
emaj-231	173	3	value	value	NOUN
emaj-231	173	4	for	for	ADP
emaj-231	173	5	the	the	DET
emaj-231	173	6	complexity	complexity	NOUN
emaj-231	173	7	of	of	ADP
emaj-231	173	8	the	the	DET
emaj-231	173	9	companies	company	NOUN
emaj-231	173	10	is	be	AUX
emaj-231	173	11	0	0	NUM
emaj-231	173	12	.	.	NOUN
emaj-231	173	13	1470453	1470453	NUM
emaj-231	173	14	.	.	PUNCT
emaj-231	174	1	the	the	DET
emaj-231	174	2	mean	mean	ADJ
emaj-231	174	3	value	value	NOUN
emaj-231	174	4	for	for	ADP
emaj-231	174	5	losses	loss	NOUN
emaj-231	174	6	incurred	incur	VERB
emaj-231	174	7	by	by	ADP
emaj-231	174	8	companies	company	NOUN
emaj-231	174	9	is	be	AUX
emaj-231	174	10	-2.262705	-2.262705	ADJ
emaj-231	174	11	.	.	PUNCT
emaj-231	175	1	also	also	ADV
emaj-231	175	2	,	,	PUNCT
emaj-231	175	3	75.83	75.83	NUM
emaj-231	175	4	%	%	NOUN
emaj-231	175	5	of	of	ADP
emaj-231	175	6	companies	company	NOUN
emaj-231	175	7	are	be	AUX
emaj-231	175	8	audited	audit	VERB
emaj-231	175	9	by	by	ADP
emaj-231	175	10	big4	big4	NOUN
emaj-231	175	11	audit	audit	NOUN
emaj-231	175	12	firms	firm	NOUN
emaj-231	175	13	.	.	PUNCT
emaj-231	176	1	table	table	NOUN
emaj-231	176	2	3	3	NUM
emaj-231	176	3	presents	present	VERB
emaj-231	176	4	a	a	DET
emaj-231	176	5	correlation	correlation	NOUN
emaj-231	176	6	matrix	matrix	NOUN
emaj-231	176	7	among	among	ADP
emaj-231	176	8	dependent	dependent	ADJ
emaj-231	176	9	and	and	CCONJ
emaj-231	176	10	independent	independent	ADJ
emaj-231	176	11	variables	variable	NOUN
emaj-231	176	12	.	.	PUNCT
emaj-231	177	1	a	a	DET
emaj-231	177	2	perusal	perusal	NOUN
emaj-231	177	3	of	of	ADP
emaj-231	177	4	all	all	DET
emaj-231	177	5	correlation	correlation	NOUN
emaj-231	177	6	values	value	NOUN
emaj-231	177	7	shows	show	VERB
emaj-231	177	8	that	that	SCONJ
emaj-231	177	9	there	there	PRON
emaj-231	177	10	is	be	VERB
emaj-231	177	11	a	a	DET
emaj-231	177	12	moderately	moderately	ADV
emaj-231	177	13	high	high	ADJ
emaj-231	177	14	correlation	correlation	NOUN
emaj-231	177	15	(	(	PUNCT
emaj-231	177	16	0.81	0.81	NUM
emaj-231	177	17	)	)	PUNCT
emaj-231	177	18	between	between	ADP
emaj-231	177	19	“	"	PUNCT
emaj-231	177	20	percentage	percentage	NOUN
emaj-231	177	21	of	of	ADP
emaj-231	177	22	non	non	ADJ
emaj-231	177	23	-	-	ADJ
emaj-231	177	24	executive	executive	ADJ
emaj-231	177	25	members	member	NOUN
emaj-231	177	26	”	"	PUNCT
emaj-231	177	27	and	and	CCONJ
emaj-231	177	28	“	"	PUNCT
emaj-231	177	29	audit	audit	NOUN
emaj-231	177	30	board	board	NOUN
emaj-231	177	31	”	"	PUNCT
emaj-231	177	32	.	.	PUNCT
emaj-231	178	1	this	this	PRON
emaj-231	178	2	is	be	AUX
emaj-231	178	3	expected	expect	VERB
emaj-231	178	4	and	and	CCONJ
emaj-231	178	5	not	not	PART
emaj-231	178	6	very	very	ADV
emaj-231	178	7	serious	serious	ADJ
emaj-231	178	8	as	as	SCONJ
emaj-231	178	9	no	no	DET
emaj-231	178	10	multicollinearity	multicollinearity	NOUN
emaj-231	178	11	problems	problem	NOUN
emaj-231	178	12	are	be	AUX
emaj-231	178	13	indicated	indicate	VERB
emaj-231	178	14	by	by	ADP
emaj-231	178	15	the	the	DET
emaj-231	178	16	later	later	ADJ
emaj-231	178	17	analysis	analysis	NOUN
emaj-231	178	18	.	.	PUNCT
emaj-231	179	1	table	table	NOUN
emaj-231	179	2	3	3	NUM
emaj-231	179	3	:	:	PUNCT
emaj-231	179	4	correlation	correlation	NOUN
emaj-231	179	5	matrix	matrix	NOUN
emaj-231	179	6	source	source	NOUN
emaj-231	179	7	:	:	PUNCT
emaj-231	179	8	statistica	statistica	PROPN
emaj-231	179	9	software	software	PROPN
emaj-231	179	10	15	15	NUM
emaj-231	179	11	output	output	NOUN
emaj-231	179	12	table	table	NOUN
emaj-231	179	13	4	4	NUM
emaj-231	179	14	presents	present	VERB
emaj-231	179	15	the	the	DET
emaj-231	179	16	results	result	NOUN
emaj-231	179	17	of	of	ADP
emaj-231	179	18	regression	regression	NOUN
emaj-231	179	19	analysis	analysis	NOUN
emaj-231	179	20	.	.	PUNCT
emaj-231	180	1	the	the	DET
emaj-231	180	2	dependent	dependent	ADJ
emaj-231	180	3	variable	variable	NOUN
emaj-231	180	4	is	be	AUX
emaj-231	180	5	audit	audit	NOUN
emaj-231	180	6	fees	fee	NOUN
emaj-231	180	7	and	and	CCONJ
emaj-231	180	8	the	the	DET
emaj-231	180	9	twelve	twelve	NUM
emaj-231	180	10	independent	independent	ADJ
emaj-231	180	11	variables	variable	NOUN
emaj-231	180	12	are	be	AUX
emaj-231	180	13	corporate	corporate	ADJ
emaj-231	180	14	governance	governance	NOUN
emaj-231	180	15	(	(	PUNCT
emaj-231	180	16	audit	audit	NOUN
emaj-231	180	17	board	board	PROPN
emaj-231	180	18	/	/	SYM
emaj-231	180	19	committee	committee	PROPN
emaj-231	180	20	,	,	PUNCT
emaj-231	180	21	ac	ac	PROPN
emaj-231	180	22	expertise	expertise	NOUN
emaj-231	180	23	,	,	PUNCT
emaj-231	180	24	non	non	ADJ
emaj-231	180	25	-	-	ADJ
emaj-231	180	26	executive	executive	ADJ
emaj-231	180	27	members	member	NOUN
emaj-231	180	28	)	)	PUNCT
emaj-231	180	29	,	,	PUNCT
emaj-231	180	30	internal	internal	ADJ
emaj-231	180	31	audit	audit	NOUN
emaj-231	180	32	(	(	PUNCT
emaj-231	180	33	independence	independence	NOUN
emaj-231	180	34	of	of	ADP
emaj-231	180	35	internal	internal	ADJ
emaj-231	180	36	audit	audit	NOUN
emaj-231	180	37	)	)	PUNCT
emaj-231	180	38	,	,	PUNCT
emaj-231	180	39	external	external	ADJ
emaj-231	180	40	auditor	auditor	NOUN
emaj-231	180	41	(	(	PUNCT
emaj-231	180	42	auditor	auditor	NOUN
emaj-231	180	43	size	size	NOUN
emaj-231	180	44	,	,	PUNCT
emaj-231	180	45	auditor	auditor	NOUN
emaj-231	180	46	rotation	rotation	NOUN
emaj-231	180	47	)	)	PUNCT
emaj-231	180	48	,	,	PUNCT
emaj-231	180	49	and	and	CCONJ
emaj-231	180	50	firm	firm	ADJ
emaj-231	180	51	characteristics	characteristic	NOUN
emaj-231	180	52	(	(	PUNCT
emaj-231	180	53	size	size	NOUN
emaj-231	180	54	,	,	PUNCT
emaj-231	180	55	financial	financial	ADJ
emaj-231	180	56	risk	risk	NOUN
emaj-231	180	57	,	,	PUNCT
emaj-231	180	58	complexity	complexity	NOUN
emaj-231	180	59	,	,	PUNCT
emaj-231	180	60	profitability	profitability	NOUN
emaj-231	180	61	,	,	PUNCT
emaj-231	180	62	and	and	CCONJ
emaj-231	180	63	foreign	foreign	ADJ
emaj-231	180	64	operations	operation	NOUN
emaj-231	180	65	)	)	PUNCT
emaj-231	180	66	.	.	PUNCT
emaj-231	181	1	the	the	DET
emaj-231	181	2	results	result	NOUN
emaj-231	181	3	of	of	ADP
emaj-231	181	4	the	the	DET
emaj-231	181	5	regression	regression	NOUN
emaj-231	181	6	model	model	NOUN
emaj-231	181	7	in	in	ADP
emaj-231	181	8	terms	term	NOUN
emaj-231	181	9	of	of	ADP
emaj-231	181	10	standardized	standardized	ADJ
emaj-231	181	11	coefficients	coefficient	NOUN
emaj-231	181	12	(	(	PUNCT
emaj-231	181	13	beta	beta	NOUN
emaj-231	181	14	)	)	PUNCT
emaj-231	181	15	,	,	PUNCT
emaj-231	181	16	t	t	PROPN
emaj-231	181	17	-	-	PUNCT
emaj-231	181	18	values	value	NOUN
emaj-231	181	19	,	,	PUNCT
emaj-231	181	20	and	and	CCONJ
emaj-231	181	21	significant	significant	ADJ
emaj-231	181	22	levels	level	NOUN
emaj-231	181	23	are	be	AUX
emaj-231	181	24	presented	present	VERB
emaj-231	181	25	in	in	ADP
emaj-231	181	26	this	this	DET
emaj-231	181	27	table	table	NOUN
emaj-231	181	28	.	.	PUNCT
emaj-231	182	1	table	table	NOUN
emaj-231	182	2	4	4	NUM
emaj-231	182	3	:	:	PUNCT
emaj-231	182	4	regression	regression	NOUN
emaj-231	182	5	results	result	NOUN
emaj-231	182	6	source	source	NOUN
emaj-231	182	7	:	:	PUNCT
emaj-231	182	8	statistica	statistica	PROPN
emaj-231	182	9	software	software	PROPN
emaj-231	182	10	15	15	NUM
emaj-231	182	11	output	output	NOUN
emaj-231	182	12	method	method	NOUN
emaj-231	182	13	:	:	PUNCT
emaj-231	182	14	ordinary	ordinary	ADJ
emaj-231	182	15	least	least	ADJ
emaj-231	182	16	square	square	ADJ
emaj-231	182	17	(	(	PUNCT
emaj-231	182	18	ols	ol	NOUN
emaj-231	182	19	)	)	PUNCT
emaj-231	182	20	number	number	NOUN
emaj-231	182	21	of	of	ADP
emaj-231	182	22	observations	observation	NOUN
emaj-231	182	23	=	=	SYM
emaj-231	182	24	15,246	15,246	NUM
emaj-231	182	25	fvalue	fvalue	NOUN
emaj-231	182	26	(	(	PUNCT
emaj-231	182	27	12	12	NUM
emaj-231	182	28	,	,	PUNCT
emaj-231	182	29	15233	15233	NUM
emaj-231	182	30	)	)	PUNCT
emaj-231	183	1	=	=	SYM
emaj-231	183	2	663.59	663.59	NUM
emaj-231	183	3	prob	prob	NOUN
emaj-231	183	4	>	>	X
emaj-231	183	5	f	f	PROPN
emaj-231	184	1	=	=	SYM
emaj-231	184	2	0.0000	0.0000	NUM
emaj-231	184	3	r2	r2	NOUN
emaj-231	184	4	=	=	PUNCT
emaj-231	184	5	0.3433	0.3433	NUM
emaj-231	184	6	adj	adj	NOUN
emaj-231	184	7	.	.	PUNCT
emaj-231	185	1	r2	r2	PROPN
emaj-231	185	2	=	=	PROPN
emaj-231	185	3	0.3428	0.3428	NUM
emaj-231	185	4	the	the	DET
emaj-231	185	5	fvalue	fvalue	NOUN
emaj-231	185	6	(	(	PUNCT
emaj-231	185	7	12	12	NUM
emaj-231	185	8	,	,	PUNCT
emaj-231	185	9	15233	15233	NUM
emaj-231	185	10	=	=	SYM
emaj-231	185	11	663.59	663.59	NUM
emaj-231	185	12	)	)	PUNCT
emaj-231	185	13	supports	support	VERB
emaj-231	185	14	the	the	DET
emaj-231	185	15	significance	significance	NOUN
emaj-231	185	16	of	of	ADP
emaj-231	185	17	the	the	DET
emaj-231	185	18	regression	regression	NOUN
emaj-231	185	19	at	at	ADP
emaj-231	185	20	0.01	0.01	NUM
emaj-231	185	21	level	level	NOUN
emaj-231	185	22	.	.	PUNCT
emaj-231	186	1	the	the	DET
emaj-231	186	2	r	r	NOUN
emaj-231	186	3	-	-	PUNCT
emaj-231	186	4	value	value	NOUN
emaj-231	186	5	is	be	AUX
emaj-231	186	6	0.3433	0.3433	NUM
emaj-231	186	7	,	,	PUNCT
emaj-231	186	8	and	and	CCONJ
emaj-231	186	9	the	the	DET
emaj-231	186	10	adjusted	adjust	VERB
emaj-231	186	11	r	r	NOUN
emaj-231	186	12	square	square	ADJ
emaj-231	186	13	value	value	NOUN
emaj-231	186	14	is	be	AUX
emaj-231	186	15	34.28	34.28	NUM
emaj-231	186	16	%	%	NOUN
emaj-231	186	17	.	.	PUNCT
emaj-231	187	1	the	the	DET
emaj-231	187	2	explanatory	explanatory	ADJ
emaj-231	187	3	power	power	NOUN
emaj-231	187	4	of	of	ADP
emaj-231	187	5	the	the	DET
emaj-231	187	6	model	model	NOUN
emaj-231	187	7	,	,	PUNCT
emaj-231	187	8	as	as	SCONJ
emaj-231	187	9	expressed	express	VERB
emaj-231	187	10	by	by	ADP
emaj-231	187	11	adjusted	adjust	VERB
emaj-231	187	12	r	r	NOUN
emaj-231	187	13	square	square	NOUN
emaj-231	187	14	,	,	PUNCT
emaj-231	187	15	indicates	indicate	VERB
emaj-231	187	16	that	that	SCONJ
emaj-231	187	17	34.28	34.28	NUM
emaj-231	187	18	%	%	NOUN
emaj-231	187	19	of	of	ADP
emaj-231	187	20	the	the	DET
emaj-231	187	21	variations	variation	NOUN
emaj-231	187	22	in	in	ADP
emaj-231	187	23	the	the	DET
emaj-231	187	24	dependent	dependent	ADJ
emaj-231	187	25	variable	variable	NOUN
emaj-231	187	26	(	(	PUNCT
emaj-231	187	27	audit	audit	NOUN
emaj-231	187	28	fees	fee	NOUN
emaj-231	187	29	)	)	PUNCT
emaj-231	187	30	can	can	AUX
emaj-231	187	31	be	be	AUX
emaj-231	187	32	explained	explain	VERB
emaj-231	187	33	by	by	ADP
emaj-231	187	34	the	the	DET
emaj-231	187	35	variation	variation	NOUN
emaj-231	187	36	in	in	ADP
emaj-231	187	37	independent	independent	ADJ
emaj-231	187	38	variables	variable	NOUN
emaj-231	187	39	.	.	PUNCT
emaj-231	188	1	f	f	X
emaj-231	188	2	-	-	PUNCT
emaj-231	188	3	ratio	ratio	NOUN
emaj-231	188	4	is	be	AUX
emaj-231	188	5	7.658	7.658	NUM
emaj-231	188	6	and	and	CCONJ
emaj-231	188	7	is	be	AUX
emaj-231	188	8	significant	significant	ADJ
emaj-231	188	9	at	at	ADP
emaj-231	188	10	0.01	0.01	NUM
emaj-231	188	11	level	level	NOUN
emaj-231	188	12	.	.	PUNCT
emaj-231	189	1	we	we	PRON
emaj-231	189	2	also	also	ADV
emaj-231	189	3	investigated	investigate	VERB
emaj-231	189	4	the	the	DET
emaj-231	189	5	problem	problem	NOUN
emaj-231	189	6	of	of	ADP
emaj-231	189	7	multicollinearity	multicollinearity	NOUN
emaj-231	189	8	by	by	ADP
emaj-231	189	9	examining	examine	VERB
emaj-231	189	10	tolerance	tolerance	NOUN
emaj-231	189	11	value	value	NOUN
emaj-231	189	12	and	and	CCONJ
emaj-231	189	13	variance	variance	NOUN
emaj-231	189	14	inflation	inflation	NOUN
emaj-231	189	15	factor	factor	NOUN
emaj-231	189	16	(	(	PUNCT
emaj-231	189	17	vif	vif	PROPN
emaj-231	189	18	)	)	PUNCT
emaj-231	189	19	.	.	PUNCT
emaj-231	190	1	table	table	NOUN
emaj-231	190	2	4	4	NUM
emaj-231	190	3	also	also	ADV
emaj-231	190	4	presents	present	VERB
emaj-231	190	5	the	the	DET
emaj-231	190	6	vif	vif	NOUN
emaj-231	190	7	values	value	NOUN
emaj-231	190	8	for	for	ADP
emaj-231	190	9	the	the	DET
emaj-231	190	10	regression	regression	NOUN
emaj-231	190	11	equation	equation	NOUN
emaj-231	190	12	when	when	SCONJ
emaj-231	190	13	all	all	DET
emaj-231	190	14	independent	independent	ADJ
emaj-231	190	15	variables	variable	NOUN
emaj-231	190	16	are	be	AUX
emaj-231	190	17	present	present	ADJ
emaj-231	190	18	in	in	ADP
emaj-231	190	19	the	the	DET
emaj-231	190	20	equation	equation	NOUN
emaj-231	190	21	.	.	PUNCT
emaj-231	191	1	using	use	VERB
emaj-231	191	2	criteria	criterion	NOUN
emaj-231	191	3	given	give	VERB
emaj-231	191	4	by	by	ADP
emaj-231	191	5	judge	judge	PROPN
emaj-231	191	6	et	et	PROPN
emaj-231	191	7	al	al	PROPN
emaj-231	191	8	.	.	PROPN
emaj-231	192	1	(	(	PUNCT
emaj-231	192	2	1985	1985	NUM
emaj-231	192	3	)	)	PUNCT
emaj-231	192	4	,	,	PUNCT
emaj-231	192	5	the	the	DET
emaj-231	192	6	correlation	correlation	NOUN
emaj-231	192	7	between	between	ADP
emaj-231	192	8	“	"	PUNCT
emaj-231	192	9	percentage	percentage	NOUN
emaj-231	192	10	of	of	ADP
emaj-231	192	11	non	non	ADJ
emaj-231	192	12	-	-	ADJ
emaj-231	192	13	executive	executive	ADJ
emaj-231	192	14	members	member	NOUN
emaj-231	192	15	”	"	PUNCT
emaj-231	192	16	and	and	CCONJ
emaj-231	192	17	“	"	PUNCT
emaj-231	192	18	audit	audit	NOUN
emaj-231	192	19	board	board	NOUN
emaj-231	192	20	”	"	PUNCT
emaj-231	192	21	does	do	AUX
emaj-231	192	22	not	not	PART
emaj-231	192	23	appear	appear	VERB
emaj-231	192	24	to	to	PART
emaj-231	192	25	be	be	AUX
emaj-231	192	26	a	a	DET
emaj-231	192	27	serious	serious	ADJ
emaj-231	192	28	issue	issue	NOUN
emaj-231	192	29	.	.	PUNCT
emaj-231	193	1	we	we	PRON
emaj-231	193	2	conclude	conclude	VERB
emaj-231	193	3	that	that	SCONJ
emaj-231	193	4	multicollinearity	multicollinearity	NOUN
emaj-231	193	5	problems	problem	NOUN
emaj-231	193	6	are	be	AUX
emaj-231	193	7	minimal	minimal	ADJ
emaj-231	193	8	.	.	PUNCT
emaj-231	194	1	discussion	discussion	NOUN
emaj-231	194	2	table	table	NOUN
emaj-231	194	3	5	5	NUM
emaj-231	194	4	presents	present	VERB
emaj-231	194	5	the	the	DET
emaj-231	194	6	results	result	NOUN
emaj-231	194	7	of	of	ADP
emaj-231	194	8	the	the	DET
emaj-231	194	9	hypotheses	hypothesis	NOUN
emaj-231	194	10	testing	test	VERB
emaj-231	194	11	.	.	PUNCT
emaj-231	195	1	in	in	ADP
emaj-231	195	2	summary	summary	NOUN
emaj-231	195	3	,	,	PUNCT
emaj-231	195	4	out	out	ADP
emaj-231	195	5	of	of	ADP
emaj-231	195	6	the	the	DET
emaj-231	195	7	12	12	NUM
emaj-231	195	8	hypotheses	hypothesis	NOUN
emaj-231	195	9	tested	test	VERB
emaj-231	195	10	in	in	ADP
emaj-231	195	11	the	the	DET
emaj-231	195	12	model	model	NOUN
emaj-231	195	13	,	,	PUNCT
emaj-231	195	14	10	10	NUM
emaj-231	195	15	are	be	AUX
emaj-231	195	16	supported	support	VERB
emaj-231	195	17	.	.	PUNCT
emaj-231	196	1	the	the	DET
emaj-231	196	2	detailed	detailed	ADJ
emaj-231	196	3	discussions	discussion	NOUN
emaj-231	196	4	follow	follow	VERB
emaj-231	196	5	.	.	PUNCT
emaj-231	197	1	table	table	NOUN
emaj-231	197	2	5	5	NUM
emaj-231	197	3	:	:	PUNCT
emaj-231	197	4	testing	test	VERB
emaj-231	197	5	for	for	ADP
emaj-231	197	6	hypotheses	hypothesis	NOUN
emaj-231	197	7	#	#	NOUN
emaj-231	197	8	hypothesis	hypothesis	NOUN
emaj-231	197	9	supported	support	VERB
emaj-231	197	10	not	not	PART
emaj-231	197	11	supported	support	VERB
emaj-231	197	12	h1	h1	PROPN
emaj-231	197	13	:	:	PUNCT
emaj-231	197	14	the	the	DET
emaj-231	197	15	existence	existence	NOUN
emaj-231	197	16	of	of	ADP
emaj-231	197	17	an	an	DET
emaj-231	197	18	ac	ac	PROPN
emaj-231	197	19	is	be	AUX
emaj-231	197	20	positively	positively	ADV
emaj-231	197	21	related	relate	VERB
emaj-231	197	22	to	to	ADP
emaj-231	197	23	audit	audit	NOUN
emaj-231	197	24	fees	fee	NOUN
emaj-231	197	25	.	.	PUNCT
emaj-231	198	1	√	√	NUM
emaj-231	198	2	h2	h2	NOUN
emaj-231	198	3	:	:	PUNCT
emaj-231	198	4	the	the	DET
emaj-231	198	5	higher	high	ADJ
emaj-231	198	6	level	level	NOUN
emaj-231	198	7	of	of	ADP
emaj-231	198	8	financial	financial	ADJ
emaj-231	198	9	expertise	expertise	NOUN
emaj-231	198	10	of	of	ADP
emaj-231	198	11	ac	ac	PROPN
emaj-231	198	12	members	member	NOUN
emaj-231	198	13	is	be	AUX
emaj-231	198	14	positively	positively	ADV
emaj-231	198	15	related	relate	VERB
emaj-231	198	16	to	to	ADP
emaj-231	198	17	higher	high	ADJ
emaj-231	198	18	audit	audit	NOUN
emaj-231	198	19	fees	fee	NOUN
emaj-231	198	20	.	.	PUNCT
emaj-231	199	1	√	√	NOUN
emaj-231	199	2	h3	h3	NOUN
emaj-231	199	3	:	:	PUNCT
emaj-231	199	4	non	non	ADJ
emaj-231	199	5	-	-	ADJ
emaj-231	199	6	executive	executive	ADJ
emaj-231	199	7	members	member	NOUN
emaj-231	199	8	on	on	ADP
emaj-231	199	9	ac	ac	PROPN
emaj-231	199	10	are	be	AUX
emaj-231	199	11	positively	positively	ADV
emaj-231	199	12	related	relate	VERB
emaj-231	199	13	to	to	ADP
emaj-231	199	14	audit	audit	NOUN
emaj-231	199	15	fees	fee	NOUN
emaj-231	199	16	.	.	PUNCT
emaj-231	200	1	√	√	NOUN
emaj-231	200	2	h4	h4	NOUN
emaj-231	200	3	:	:	PUNCT
emaj-231	200	4	auditors	auditor	NOUN
emaj-231	200	5	’	’	PART
emaj-231	200	6	tenure	tenure	NOUN
emaj-231	200	7	and	and	CCONJ
emaj-231	200	8	audit	audit	NOUN
emaj-231	200	9	fees	fee	NOUN
emaj-231	200	10	are	be	AUX
emaj-231	200	11	negatively	negatively	ADV
emaj-231	200	12	related	relate	VERB
emaj-231	200	13	.	.	PUNCT
emaj-231	201	1	√	√	PROPN
emaj-231	201	2	h5	h5	PROPN
emaj-231	201	3	:	:	PUNCT
emaj-231	201	4	there	there	PRON
emaj-231	201	5	is	be	VERB
emaj-231	201	6	a	a	DET
emaj-231	201	7	negative	negative	ADJ
emaj-231	201	8	relationship	relationship	NOUN
emaj-231	201	9	between	between	ADP
emaj-231	201	10	independent	independent	ADJ
emaj-231	201	11	iaf	iaf	NOUN
emaj-231	201	12	and	and	CCONJ
emaj-231	201	13	audit	audit	NOUN
emaj-231	201	14	fees	fee	NOUN
emaj-231	201	15	.	.	PUNCT
emaj-231	202	1	√	√	PROPN
emaj-231	202	2	h6	h6	PROPN
emaj-231	202	3	:	:	PUNCT
emaj-231	202	4	the	the	DET
emaj-231	202	5	presence	presence	NOUN
emaj-231	202	6	of	of	ADP
emaj-231	202	7	big4	big4	NOUN
emaj-231	202	8	auditors	auditor	NOUN
emaj-231	202	9	has	have	VERB
emaj-231	202	10	a	a	DET
emaj-231	202	11	positive	positive	ADJ
emaj-231	202	12	relationship	relationship	NOUN
emaj-231	202	13	with	with	ADP
emaj-231	202	14	audit	audit	NOUN
emaj-231	202	15	fees	fee	NOUN
emaj-231	202	16	.	.	PUNCT
emaj-231	203	1	√	√	PROPN
emaj-231	203	2	h7	h7	PROPN
emaj-231	203	3	:	:	PUNCT
emaj-231	203	4	the	the	DET
emaj-231	203	5	firm	firm	ADJ
emaj-231	203	6	size	size	NOUN
emaj-231	203	7	(	(	PUNCT
emaj-231	203	8	log	log	NOUN
emaj-231	203	9	of	of	ADP
emaj-231	203	10	the	the	DET
emaj-231	203	11	average	average	NOUN
emaj-231	203	12	of	of	ADP
emaj-231	203	13	total	total	ADJ
emaj-231	203	14	assets	asset	NOUN
emaj-231	203	15	)	)	PUNCT
emaj-231	203	16	is	be	AUX
emaj-231	203	17	positively	positively	ADV
emaj-231	203	18	related	relate	VERB
emaj-231	203	19	to	to	ADP
emaj-231	203	20	audit	audit	NOUN
emaj-231	203	21	fees	fee	NOUN
emaj-231	203	22	.	.	PUNCT
emaj-231	204	1	√	√	PROPN
emaj-231	204	2	volume	volume	NOUN
emaj-231	204	3	11	11	NUM
emaj-231	204	4	no	no	DET
emaj-231	204	5	2	2	NUM
emaj-231	204	6	(	(	PUNCT
emaj-231	204	7	2021	2021	NUM
emaj-231	204	8	)	)	PUNCT
emaj-231	204	9	|	|	ADV
emaj-231	204	10	issn	issn	VERB
emaj-231	204	11	2158	2158	NUM
emaj-231	204	12	-	-	SYM
emaj-231	204	13	8708	8708	NUM
emaj-231	204	14	(	(	PUNCT
emaj-231	204	15	online	online	NOUN
emaj-231	204	16	)	)	PUNCT
emaj-231	204	17	|	|	ADV
emaj-231	204	18	doi	doi	X
emaj-231	204	19	10.5195	10.5195	NUM
emaj-231	204	20	/	/	SYM
emaj-231	204	21	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	204	22	|	|	ADV
emaj-231	204	23	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-231	204	24	prem	prem	PROPN
emaj-231	204	25	lal	lal	PROPN
emaj-231	204	26	joshi	joshi	PROPN
emaj-231	204	27	,	,	PUNCT
emaj-231	204	28	ashutosh	ashutosh	PROPN
emaj-231	204	29	deshmukh	deshmukh	PROPN
emaj-231	204	30	,	,	PUNCT
emaj-231	204	31	jamel	jamel	PROPN
emaj-231	204	32	azibi	azibi	NOUN
emaj-231	204	33	emerging	emerge	VERB
emaj-231	204	34	markets	market	NOUN
emaj-231	204	35	journal	journal	NOUN
emaj-231	204	36	|	|	ADV
emaj-231	204	37	p	p	NOUN
emaj-231	204	38	a	a	DET
emaj-231	204	39	g	g	NOUN
emaj-231	204	40	e	e	NOUN
emaj-231	204	41	3	3	NUM
emaj-231	204	42	1	1	NUM
emaj-231	204	43	h8	h8	PROPN
emaj-231	204	44	:	:	PUNCT
emaj-231	204	45	the	the	DET
emaj-231	204	46	profitability	profitability	NOUN
emaj-231	204	47	of	of	ADP
emaj-231	204	48	the	the	DET
emaj-231	204	49	auditees	auditee	NOUN
emaj-231	204	50	positively	positively	ADV
emaj-231	204	51	influences	influence	VERB
emaj-231	204	52	audit	audit	NOUN
emaj-231	204	53	fees	fee	NOUN
emaj-231	204	54	.	.	PUNCT
emaj-231	205	1	√	√	NUM
emaj-231	205	2	h9	h9	NOUN
emaj-231	205	3	:	:	PUNCT
emaj-231	205	4	leverage	leverage	NOUN
emaj-231	205	5	(	(	PUNCT
emaj-231	205	6	financial	financial	ADJ
emaj-231	205	7	risk	risk	NOUN
emaj-231	205	8	)	)	PUNCT
emaj-231	205	9	has	have	VERB
emaj-231	205	10	a	a	DET
emaj-231	205	11	positive	positive	ADJ
emaj-231	205	12	relationship	relationship	NOUN
emaj-231	205	13	with	with	ADP
emaj-231	205	14	audit	audit	NOUN
emaj-231	205	15	pricing	pricing	NOUN
emaj-231	205	16	.	.	PUNCT
emaj-231	206	1	√	√	PROPN
emaj-231	206	2	h10	h10	NOUN
emaj-231	206	3	:	:	PUNCT
emaj-231	206	4	higher	high	ADJ
emaj-231	206	5	losses	loss	NOUN
emaj-231	206	6	are	be	AUX
emaj-231	206	7	positively	positively	ADV
emaj-231	206	8	related	relate	VERB
emaj-231	206	9	with	with	ADP
emaj-231	206	10	audit	audit	NOUN
emaj-231	206	11	fees	fee	NOUN
emaj-231	206	12	.	.	PUNCT
emaj-231	207	1	√	√	PROPN
emaj-231	207	2	h11	h11	NOUN
emaj-231	207	3	:	:	PUNCT
emaj-231	207	4	firm	firm	ADJ
emaj-231	207	5	complexity	complexity	NOUN
emaj-231	207	6	is	be	AUX
emaj-231	207	7	positively	positively	ADV
emaj-231	207	8	related	relate	VERB
emaj-231	207	9	with	with	ADP
emaj-231	207	10	audit	audit	NOUN
emaj-231	207	11	fees	fee	NOUN
emaj-231	207	12	.	.	PUNCT
emaj-231	208	1	√	√	NOUN
emaj-231	208	2	h12	h12	NOUN
emaj-231	208	3	:	:	PUNCT
emaj-231	208	4	the	the	DET
emaj-231	208	5	existence	existence	NOUN
emaj-231	208	6	of	of	ADP
emaj-231	208	7	foreign	foreign	ADJ
emaj-231	208	8	operations	operation	NOUN
emaj-231	208	9	is	be	AUX
emaj-231	208	10	positively	positively	ADV
emaj-231	208	11	related	relate	VERB
emaj-231	208	12	to	to	ADP
emaj-231	208	13	audit	audit	NOUN
emaj-231	208	14	fees	fee	NOUN
emaj-231	208	15	.	.	PUNCT
emaj-231	209	1	√	√	PROPN
emaj-231	209	2	source	source	NOUN
emaj-231	209	3	:	:	PUNCT
emaj-231	209	4	statistica	statistica	PROPN
emaj-231	209	5	software	software	PROPN
emaj-231	209	6	15	15	NUM
emaj-231	209	7	output	output	NOUN
emaj-231	209	8	hypothesis	hypothesis	NOUN
emaj-231	209	9	1	1	NUM
emaj-231	209	10	(	(	PUNCT
emaj-231	209	11	audit	audit	NOUN
emaj-231	209	12	board	board	NOUN
emaj-231	209	13	/	/	SYM
emaj-231	209	14	committee	committee	PROPN
emaj-231	209	15	)	)	PUNCT
emaj-231	209	16	predicts	predict	VERB
emaj-231	209	17	a	a	DET
emaj-231	209	18	negative	negative	ADJ
emaj-231	209	19	but	but	CCONJ
emaj-231	209	20	insignificant	insignificant	ADJ
emaj-231	209	21	relationship	relationship	NOUN
emaj-231	209	22	with	with	ADP
emaj-231	209	23	audit	audit	NOUN
emaj-231	209	24	fees	fee	NOUN
emaj-231	209	25	(	(	PUNCT
emaj-231	209	26	t=	t=	NOUN
emaj-231	209	27	-0.95	-0.95	NOUN
emaj-231	209	28	;	;	PUNCT
emaj-231	209	29	p>0.05	p>0.05	PROPN
emaj-231	209	30	)	)	PUNCT
emaj-231	209	31	.	.	PUNCT
emaj-231	210	1	this	this	PRON
emaj-231	210	2	is	be	AUX
emaj-231	210	3	in	in	ADP
emaj-231	210	4	line	line	NOUN
emaj-231	210	5	with	with	ADP
emaj-231	210	6	wu	wu	PROPN
emaj-231	210	7	(	(	PUNCT
emaj-231	210	8	2012	2012	NUM
emaj-231	210	9	)	)	PUNCT
emaj-231	210	10	reporting	report	VERB
emaj-231	210	11	a	a	DET
emaj-231	210	12	negative	negative	ADJ
emaj-231	210	13	relationship	relationship	NOUN
emaj-231	210	14	between	between	ADP
emaj-231	210	15	corporate	corporate	ADJ
emaj-231	210	16	governance	governance	NOUN
emaj-231	210	17	and	and	CCONJ
emaj-231	210	18	audit	audit	NOUN
emaj-231	210	19	fees	fee	NOUN
emaj-231	210	20	.	.	PUNCT
emaj-231	211	1	sobrinho	sobrinho	NOUN
emaj-231	211	2	(	(	PUNCT
emaj-231	211	3	2016	2016	NUM
emaj-231	211	4	)	)	PUNCT
emaj-231	211	5	also	also	ADV
emaj-231	211	6	found	find	VERB
emaj-231	211	7	that	that	SCONJ
emaj-231	211	8	better	well	ADJ
emaj-231	211	9	governance	governance	NOUN
emaj-231	211	10	practices	practice	NOUN
emaj-231	211	11	reduce	reduce	VERB
emaj-231	211	12	legal	legal	ADJ
emaj-231	211	13	risks	risk	NOUN
emaj-231	211	14	and	and	CCONJ
emaj-231	211	15	the	the	DET
emaj-231	211	16	auditors	auditor	NOUN
emaj-231	211	17	then	then	ADV
emaj-231	211	18	reduce	reduce	VERB
emaj-231	211	19	audit	audit	NOUN
emaj-231	211	20	fees	fee	NOUN
emaj-231	211	21	.	.	PUNCT
emaj-231	212	1	additionally	additionally	ADV
emaj-231	212	2	,	,	PUNCT
emaj-231	212	3	collier	collier	NOUN
emaj-231	212	4	and	and	CCONJ
emaj-231	212	5	gregory	gregory	PROPN
emaj-231	212	6	(	(	PUNCT
emaj-231	212	7	1996	1996	NUM
emaj-231	212	8	)	)	PUNCT
emaj-231	212	9	argued	argue	VERB
emaj-231	212	10	that	that	SCONJ
emaj-231	212	11	“	"	PUNCT
emaj-231	212	12	from	from	ADP
emaj-231	212	13	the	the	DET
emaj-231	212	14	supply	supply	NOUN
emaj-231	212	15	side	side	NOUN
emaj-231	212	16	,	,	PUNCT
emaj-231	212	17	the	the	DET
emaj-231	212	18	audit	audit	NOUN
emaj-231	212	19	committee	committee	NOUN
emaj-231	212	20	’s	’s	PART
emaj-231	212	21	existence	existence	NOUN
emaj-231	212	22	strengthens	strengthen	VERB
emaj-231	212	23	internal	internal	ADJ
emaj-231	212	24	controls	control	NOUN
emaj-231	212	25	which	which	PRON
emaj-231	212	26	may	may	AUX
emaj-231	212	27	lead	lead	VERB
emaj-231	212	28	the	the	DET
emaj-231	212	29	external	external	ADJ
emaj-231	212	30	auditor	auditor	NOUN
emaj-231	212	31	to	to	PART
emaj-231	212	32	reduce	reduce	VERB
emaj-231	212	33	the	the	DET
emaj-231	212	34	assessed	assessed	ADJ
emaj-231	212	35	level	level	NOUN
emaj-231	212	36	of	of	ADP
emaj-231	212	37	control	control	NOUN
emaj-231	212	38	risk	risk	NOUN
emaj-231	212	39	and	and	CCONJ
emaj-231	212	40	charge	charge	VERB
emaj-231	212	41	lower	low	ADJ
emaj-231	212	42	audit	audit	NOUN
emaj-231	212	43	fee	fee	NOUN
emaj-231	212	44	.	.	PUNCT
emaj-231	212	45	”	"	PUNCT
emaj-231	213	1	these	these	DET
emaj-231	213	2	arguments	argument	NOUN
emaj-231	213	3	seem	seem	VERB
emaj-231	213	4	to	to	PART
emaj-231	213	5	hold	hold	VERB
emaj-231	213	6	across	across	ADP
emaj-231	213	7	a	a	DET
emaj-231	213	8	broad	broad	ADJ
emaj-231	213	9	swathe	swathe	NOUN
emaj-231	213	10	of	of	ADP
emaj-231	213	11	industries	industry	NOUN
emaj-231	213	12	and	and	CCONJ
emaj-231	213	13	countries	country	NOUN
emaj-231	213	14	,	,	PUNCT
emaj-231	213	15	given	give	VERB
emaj-231	213	16	our	our	PRON
emaj-231	213	17	results	result	NOUN
emaj-231	213	18	.	.	PUNCT
emaj-231	214	1	hypothesis	hypothesis	NOUN
emaj-231	214	2	2	2	NUM
emaj-231	214	3	(	(	PUNCT
emaj-231	214	4	audit	audit	NOUN
emaj-231	214	5	committee	committee	NOUN
emaj-231	214	6	expertise	expertise	NOUN
emaj-231	214	7	)	)	PUNCT
emaj-231	214	8	reveals	reveal	VERB
emaj-231	214	9	a	a	DET
emaj-231	214	10	positive	positive	ADJ
emaj-231	214	11	and	and	CCONJ
emaj-231	214	12	significant	significant	ADJ
emaj-231	214	13	relationship	relationship	NOUN
emaj-231	214	14	between	between	ADP
emaj-231	214	15	audit	audit	NOUN
emaj-231	214	16	committee	committee	NOUN
emaj-231	214	17	expertise	expertise	NOUN
emaj-231	214	18	and	and	CCONJ
emaj-231	214	19	audit	audit	NOUN
emaj-231	214	20	fees	fee	NOUN
emaj-231	214	21	(	(	PUNCT
emaj-231	214	22	t=	t=	NOUN
emaj-231	214	23	3.91	3.91	NUM
emaj-231	214	24	;	;	PUNCT
emaj-231	214	25	p<0.01	p<0.01	PROPN
emaj-231	214	26	)	)	PUNCT
emaj-231	214	27	.	.	PUNCT
emaj-231	215	1	this	this	DET
emaj-231	215	2	result	result	NOUN
emaj-231	215	3	strongly	strongly	ADV
emaj-231	215	4	supports	support	VERB
emaj-231	215	5	previous	previous	ADJ
emaj-231	215	6	findings	finding	NOUN
emaj-231	215	7	(	(	PUNCT
emaj-231	215	8	mustapha	mustapha	PROPN
emaj-231	215	9	et	et	PROPN
emaj-231	215	10	al	al	PROPN
emaj-231	215	11	.	.	PROPN
emaj-231	215	12	,	,	PUNCT
emaj-231	215	13	2020	2020	NUM
emaj-231	215	14	;	;	PUNCT
emaj-231	215	15	ghafran	ghafran	NOUN
emaj-231	215	16	and	and	CCONJ
emaj-231	215	17	o’sullivan	o’sullivan	PROPN
emaj-231	215	18	,	,	PUNCT
emaj-231	215	19	2017	2017	NUM
emaj-231	215	20	;	;	PUNCT
emaj-231	215	21	goodwin	goodwin	PROPN
emaj-231	215	22	-	-	PUNCT
emaj-231	215	23	stewart	stewart	PROPN
emaj-231	215	24	and	and	CCONJ
emaj-231	215	25	kent	kent	PROPN
emaj-231	215	26	,	,	PUNCT
emaj-231	215	27	2006	2006	NUM
emaj-231	215	28	)	)	PUNCT
emaj-231	215	29	.	.	PUNCT
emaj-231	216	1	this	this	PRON
emaj-231	216	2	implies	imply	VERB
emaj-231	216	3	that	that	SCONJ
emaj-231	216	4	ac	ac	PROPN
emaj-231	216	5	members	member	NOUN
emaj-231	216	6	across	across	ADP
emaj-231	216	7	the	the	DET
emaj-231	216	8	countries	country	NOUN
emaj-231	216	9	represented	represent	VERB
emaj-231	216	10	in	in	ADP
emaj-231	216	11	our	our	PRON
emaj-231	216	12	sample	sample	NOUN
emaj-231	216	13	demand	demand	VERB
emaj-231	216	14	high	high	ADJ
emaj-231	216	15	-	-	PUNCT
emaj-231	216	16	quality	quality	NOUN
emaj-231	216	17	audits	audits	NOUN
emaj-231	216	18	from	from	ADP
emaj-231	216	19	the	the	DET
emaj-231	216	20	auditor	auditor	NOUN
emaj-231	216	21	,	,	PUNCT
emaj-231	216	22	thereby	thereby	ADV
emaj-231	216	23	increasing	increase	VERB
emaj-231	216	24	the	the	DET
emaj-231	216	25	audit	audit	NOUN
emaj-231	216	26	efforts	effort	NOUN
emaj-231	216	27	and	and	CCONJ
emaj-231	216	28	time	time	NOUN
emaj-231	216	29	commitment	commitment	NOUN
emaj-231	216	30	that	that	PRON
emaj-231	216	31	subsequently	subsequently	ADV
emaj-231	216	32	results	result	VERB
emaj-231	216	33	in	in	ADP
emaj-231	216	34	higher	high	ADJ
emaj-231	216	35	audit	audit	NOUN
emaj-231	216	36	fees	fee	NOUN
emaj-231	216	37	.	.	PUNCT
emaj-231	217	1	hypothesis	hypothesis	NOUN
emaj-231	217	2	3	3	NUM
emaj-231	217	3	(	(	PUNCT
emaj-231	217	4	percentage	percentage	NOUN
emaj-231	217	5	of	of	ADP
emaj-231	217	6	nonexecutive	nonexecutive	ADJ
emaj-231	217	7	members	member	NOUN
emaj-231	217	8	)	)	PUNCT
emaj-231	217	9	predicts	predict	VERB
emaj-231	217	10	that	that	SCONJ
emaj-231	217	11	the	the	DET
emaj-231	217	12	percentage	percentage	NOUN
emaj-231	217	13	of	of	ADP
emaj-231	217	14	non	non	ADJ
emaj-231	217	15	-	-	ADJ
emaj-231	217	16	executive	executive	ADJ
emaj-231	217	17	members	member	NOUN
emaj-231	217	18	on	on	ADP
emaj-231	217	19	ac	ac	PROPN
emaj-231	217	20	,	,	PUNCT
emaj-231	217	21	which	which	PRON
emaj-231	217	22	is	be	AUX
emaj-231	217	23	an	an	DET
emaj-231	217	24	indicator	indicator	NOUN
emaj-231	217	25	of	of	ADP
emaj-231	217	26	ac	ac	PROPN
emaj-231	217	27	independence	independence	NOUN
emaj-231	217	28	,	,	PUNCT
emaj-231	217	29	is	be	AUX
emaj-231	217	30	positively	positively	ADV
emaj-231	217	31	related	relate	VERB
emaj-231	217	32	to	to	ADP
emaj-231	217	33	audit	audit	NOUN
emaj-231	217	34	fees	fee	NOUN
emaj-231	217	35	.	.	PUNCT
emaj-231	218	1	the	the	DET
emaj-231	218	2	results	result	NOUN
emaj-231	218	3	(	(	PUNCT
emaj-231	218	4	t=	t=	NOUN
emaj-231	218	5	3.07	3.07	NUM
emaj-231	218	6	;	;	PUNCT
emaj-231	218	7	p<0.01	p<0.01	PROPN
emaj-231	218	8	)	)	PUNCT
emaj-231	218	9	indicate	indicate	VERB
emaj-231	218	10	a	a	DET
emaj-231	218	11	significant	significant	ADJ
emaj-231	218	12	positive	positive	ADJ
emaj-231	218	13	effect	effect	NOUN
emaj-231	218	14	on	on	ADP
emaj-231	218	15	audit	audit	NOUN
emaj-231	218	16	fees	fee	NOUN
emaj-231	218	17	.	.	PUNCT
emaj-231	219	1	this	this	PRON
emaj-231	219	2	is	be	AUX
emaj-231	219	3	in	in	ADP
emaj-231	219	4	line	line	NOUN
emaj-231	219	5	with	with	ADP
emaj-231	219	6	prior	prior	ADJ
emaj-231	219	7	studies	study	NOUN
emaj-231	219	8	(	(	PUNCT
emaj-231	219	9	olushola	olushola	NOUN
emaj-231	219	10	et	et	PROPN
emaj-231	219	11	al	al	PROPN
emaj-231	219	12	.	.	PROPN
emaj-231	219	13	,	,	PUNCT
emaj-231	219	14	2020	2020	NUM
emaj-231	219	15	;	;	PUNCT
emaj-231	219	16	al	al	PROPN
emaj-231	219	17	hajaya	hajaya	PROPN
emaj-231	219	18	,	,	PUNCT
emaj-231	219	19	2019	2019	NUM
emaj-231	219	20	;	;	PUNCT
emaj-231	219	21	rainsbury	rainsbury	NOUN
emaj-231	219	22	,	,	PUNCT
emaj-231	219	23	2009	2009	NUM
emaj-231	219	24	;	;	PUNCT
emaj-231	219	25	harris	harris	PROPN
emaj-231	219	26	,	,	PUNCT
emaj-231	219	27	2007	2007	NUM
emaj-231	219	28	;	;	PUNCT
emaj-231	219	29	yatim	yatim	PROPN
emaj-231	219	30	et	et	PROPN
emaj-231	219	31	al	al	PROPN
emaj-231	219	32	.	.	PROPN
emaj-231	219	33	,	,	PUNCT
emaj-231	219	34	2006	2006	NUM
emaj-231	219	35	,	,	PUNCT
emaj-231	219	36	abbott	abbott	PROPN
emaj-231	219	37	et	et	PROPN
emaj-231	219	38	al	al	PROPN
emaj-231	219	39	.	.	PROPN
emaj-231	219	40	,	,	PUNCT
emaj-231	219	41	2003	2003	NUM
emaj-231	219	42	)	)	PUNCT
emaj-231	219	43	.	.	PUNCT
emaj-231	220	1	these	these	DET
emaj-231	220	2	studies	study	NOUN
emaj-231	220	3	indicated	indicate	VERB
emaj-231	220	4	that	that	SCONJ
emaj-231	220	5	independence	independence	NOUN
emaj-231	220	6	in	in	ADP
emaj-231	220	7	ac	ac	PROPN
emaj-231	220	8	is	be	AUX
emaj-231	220	9	related	relate	VERB
emaj-231	220	10	to	to	ADP
emaj-231	220	11	higher	high	ADJ
emaj-231	220	12	audit	audit	NOUN
emaj-231	220	13	fees	fee	NOUN
emaj-231	220	14	.	.	PUNCT
emaj-231	221	1	this	this	PRON
emaj-231	221	2	is	be	AUX
emaj-231	221	3	important	important	ADJ
emaj-231	221	4	,	,	PUNCT
emaj-231	221	5	since	since	SCONJ
emaj-231	221	6	the	the	DET
emaj-231	221	7	percentage	percentage	NOUN
emaj-231	221	8	of	of	ADP
emaj-231	221	9	non	non	ADJ
emaj-231	221	10	-	-	ADJ
emaj-231	221	11	executive	executive	ADJ
emaj-231	221	12	members	member	NOUN
emaj-231	221	13	seem	seem	VERB
emaj-231	221	14	to	to	PART
emaj-231	221	15	make	make	VERB
emaj-231	221	16	the	the	DET
emaj-231	221	17	audit	audit	NOUN
emaj-231	221	18	board	board	NOUN
emaj-231	221	19	independent	independent	ADJ
emaj-231	221	20	(	(	PUNCT
emaj-231	221	21	or	or	CCONJ
emaj-231	221	22	at	at	ADP
emaj-231	221	23	least	least	ADJ
emaj-231	221	24	the	the	DET
emaj-231	221	25	perception	perception	NOUN
emaj-231	221	26	)	)	PUNCT
emaj-231	221	27	across	across	ADP
emaj-231	221	28	a	a	DET
emaj-231	221	29	range	range	NOUN
emaj-231	221	30	of	of	ADP
emaj-231	221	31	industries	industry	NOUN
emaj-231	221	32	and	and	CCONJ
emaj-231	221	33	countries	country	NOUN
emaj-231	221	34	.	.	PUNCT
emaj-231	222	1	hypothesis	hypothesis	NOUN
emaj-231	222	2	4	4	NUM
emaj-231	222	3	(	(	PUNCT
emaj-231	222	4	auditor	auditor	NOUN
emaj-231	222	5	tenure	tenure	NOUN
emaj-231	222	6	)	)	PUNCT
emaj-231	222	7	indicates	indicate	VERB
emaj-231	222	8	a	a	DET
emaj-231	222	9	strong	strong	ADJ
emaj-231	222	10	negative	negative	ADJ
emaj-231	222	11	and	and	CCONJ
emaj-231	222	12	significant	significant	ADJ
emaj-231	222	13	relationship	relationship	NOUN
emaj-231	222	14	between	between	ADP
emaj-231	222	15	auditor	auditor	NOUN
emaj-231	222	16	size	size	NOUN
emaj-231	222	17	and	and	CCONJ
emaj-231	222	18	audit	audit	NOUN
emaj-231	222	19	fees	fee	NOUN
emaj-231	222	20	(	(	PUNCT
emaj-231	222	21	t=	t=	PROPN
emaj-231	222	22	-9.23	-9.23	NOUN
emaj-231	222	23	;	;	PUNCT
emaj-231	222	24	p<0.01	p<0.01	PROPN
emaj-231	222	25	)	)	PUNCT
emaj-231	222	26	.	.	PUNCT
emaj-231	223	1	this	this	DET
emaj-231	223	2	result	result	NOUN
emaj-231	223	3	strongly	strongly	ADV
emaj-231	223	4	supports	support	VERB
emaj-231	223	5	previous	previous	ADJ
emaj-231	223	6	findings	finding	NOUN
emaj-231	223	7	(	(	PUNCT
emaj-231	223	8	malagila	malagila	PROPN
emaj-231	223	9	et	et	PROPN
emaj-231	223	10	al	al	PROPN
emaj-231	223	11	.	.	PROPN
emaj-231	223	12	2020	2020	NUM
emaj-231	223	13	;	;	PUNCT
emaj-231	223	14	castro	castro	PROPN
emaj-231	223	15	et	et	PROPN
emaj-231	223	16	al	al	PROPN
emaj-231	223	17	.	.	PROPN
emaj-231	223	18	,	,	PUNCT
emaj-231	223	19	2015	2015	NUM
emaj-231	223	20	;	;	PUNCT
emaj-231	223	21	urhoghide	urhoghide	ADJ
emaj-231	223	22	and	and	CCONJ
emaj-231	223	23	izedonmi	izedonmi	PROPN
emaj-231	223	24	,	,	PUNCT
emaj-231	223	25	2015	2015	NUM
emaj-231	223	26	;	;	PUNCT
emaj-231	223	27	köhler	köhler	NOUN
emaj-231	223	28	and	and	CCONJ
emaj-231	223	29	ratzinger	ratzinger	PROPN
emaj-231	223	30	-	-	PUNCT
emaj-231	223	31	sakel	sakel	NOUN
emaj-231	223	32	,	,	PUNCT
emaj-231	223	33	2012	2012	NUM
emaj-231	223	34	)	)	PUNCT
emaj-231	223	35	.	.	PUNCT
emaj-231	224	1	as	as	SCONJ
emaj-231	224	2	audit	audit	NOUN
emaj-231	224	3	tenure	tenure	NOUN
emaj-231	224	4	increases	increase	VERB
emaj-231	224	5	the	the	DET
emaj-231	224	6	resulting	result	VERB
emaj-231	224	7	efficiencies	efficiency	NOUN
emaj-231	224	8	negatively	negatively	ADV
emaj-231	224	9	affect	affect	VERB
emaj-231	224	10	audit	audit	NOUN
emaj-231	224	11	fees	fee	NOUN
emaj-231	224	12	.	.	PUNCT
emaj-231	225	1	eight	eight	NUM
emaj-231	225	2	previous	previous	ADJ
emaj-231	225	3	studies	study	NOUN
emaj-231	225	4	reported	report	VERB
emaj-231	225	5	a	a	DET
emaj-231	225	6	significant	significant	ADJ
emaj-231	225	7	negative	negative	ADJ
emaj-231	225	8	relationship	relationship	NOUN
emaj-231	225	9	between	between	ADP
emaj-231	225	10	audit	audit	NOUN
emaj-231	225	11	tenure	tenure	NOUN
emaj-231	225	12	and	and	CCONJ
emaj-231	225	13	audit	audit	NOUN
emaj-231	225	14	fees	fee	NOUN
emaj-231	225	15	(	(	PUNCT
emaj-231	225	16	hay	hay	PROPN
emaj-231	225	17	et	et	PROPN
emaj-231	225	18	al	al	PROPN
emaj-231	225	19	.	.	PROPN
emaj-231	225	20	,	,	PUNCT
emaj-231	225	21	2006	2006	NUM
emaj-231	225	22	)	)	PUNCT
emaj-231	225	23	.	.	PUNCT
emaj-231	226	1	our	our	PRON
emaj-231	226	2	results	result	NOUN
emaj-231	226	3	support	support	VERB
emaj-231	226	4	those	those	DET
emaj-231	226	5	studies	study	NOUN
emaj-231	226	6	.	.	PUNCT
emaj-231	227	1	hypothesis	hypothesis	NOUN
emaj-231	227	2	5	5	NUM
emaj-231	227	3	(	(	PUNCT
emaj-231	227	4	internal	internal	ADJ
emaj-231	227	5	audit	audit	NOUN
emaj-231	227	6	independence	independence	NOUN
emaj-231	227	7	)	)	PUNCT
emaj-231	227	8	predicts	predict	VERB
emaj-231	227	9	a	a	DET
emaj-231	227	10	negative	negative	ADJ
emaj-231	227	11	but	but	CCONJ
emaj-231	227	12	significant	significant	ADJ
emaj-231	227	13	relationship	relationship	NOUN
emaj-231	227	14	with	with	ADP
emaj-231	227	15	audit	audit	NOUN
emaj-231	227	16	fees	fee	NOUN
emaj-231	227	17	,	,	PUNCT
emaj-231	227	18	as	as	SCONJ
emaj-231	227	19	supported	support	VERB
emaj-231	227	20	by	by	ADP
emaj-231	227	21	our	our	PRON
emaj-231	227	22	analysis	analysis	NOUN
emaj-231	227	23	(	(	PUNCT
emaj-231	227	24	t=	t=	NOUN
emaj-231	227	25	-8.90	-8.90	PRON
emaj-231	227	26	;	;	PUNCT
emaj-231	227	27	p<0.01	p<0.01	PROPN
emaj-231	227	28	)	)	PUNCT
emaj-231	227	29	.	.	PUNCT
emaj-231	228	1	an	an	DET
emaj-231	228	2	independent	independent	ADJ
emaj-231	228	3	internal	internal	ADJ
emaj-231	228	4	audit	audit	NOUN
emaj-231	228	5	function	function	NOUN
emaj-231	228	6	can	can	AUX
emaj-231	228	7	strengthen	strengthen	VERB
emaj-231	228	8	a	a	DET
emaj-231	228	9	range	range	NOUN
emaj-231	228	10	of	of	ADP
emaj-231	228	11	monitoring	monitoring	NOUN
emaj-231	228	12	,	,	PUNCT
emaj-231	228	13	governance	governance	NOUN
emaj-231	228	14	and	and	CCONJ
emaj-231	228	15	risk	risk	NOUN
emaj-231	228	16	management	management	NOUN
emaj-231	228	17	activities	activity	NOUN
emaj-231	228	18	generally	generally	ADV
emaj-231	228	19	broader	broad	ADJ
emaj-231	228	20	in	in	ADP
emaj-231	228	21	scope	scope	NOUN
emaj-231	228	22	than	than	ADP
emaj-231	228	23	the	the	DET
emaj-231	228	24	external	external	ADJ
emaj-231	228	25	audit	audit	NOUN
emaj-231	228	26	(	(	PUNCT
emaj-231	228	27	carey	carey	NOUN
emaj-231	228	28	et	et	PROPN
emaj-231	228	29	al	al	PROPN
emaj-231	228	30	.	.	PROPN
emaj-231	228	31	,	,	PUNCT
emaj-231	228	32	2000	2000	NUM
emaj-231	228	33	)	)	PUNCT
emaj-231	228	34	.	.	PUNCT
emaj-231	229	1	such	such	ADJ
emaj-231	229	2	extra	extra	ADJ
emaj-231	229	3	assurance	assurance	NOUN
emaj-231	229	4	may	may	AUX
emaj-231	229	5	result	result	VERB
emaj-231	229	6	in	in	ADP
emaj-231	229	7	reduced	reduced	ADJ
emaj-231	229	8	audit	audit	NOUN
emaj-231	229	9	fees	fee	NOUN
emaj-231	229	10	.	.	PUNCT
emaj-231	230	1	the	the	DET
emaj-231	230	2	results	result	NOUN
emaj-231	230	3	in	in	ADP
emaj-231	230	4	the	the	DET
emaj-231	230	5	literature	literature	NOUN
emaj-231	230	6	primarily	primarily	ADV
emaj-231	230	7	support	support	VERB
emaj-231	230	8	such	such	ADJ
emaj-231	230	9	assertion	assertion	NOUN
emaj-231	230	10	.	.	PUNCT
emaj-231	231	1	our	our	PRON
emaj-231	231	2	results	result	NOUN
emaj-231	231	3	indicate	indicate	VERB
emaj-231	231	4	that	that	SCONJ
emaj-231	231	5	such	such	ADJ
emaj-231	231	6	results	result	NOUN
emaj-231	231	7	are	be	AUX
emaj-231	231	8	common	common	ADJ
emaj-231	231	9	across	across	ADP
emaj-231	231	10	a	a	DET
emaj-231	231	11	range	range	NOUN
emaj-231	231	12	of	of	ADP
emaj-231	231	13	industries	industry	NOUN
emaj-231	231	14	and	and	CCONJ
emaj-231	231	15	even	even	ADV
emaj-231	231	16	across	across	ADP
emaj-231	231	17	cultures	culture	NOUN
emaj-231	231	18	,	,	PUNCT
emaj-231	231	19	that	that	ADV
emaj-231	231	20	is	be	AUX
emaj-231	231	21	,	,	PUNCT
emaj-231	231	22	countries	country	NOUN
emaj-231	231	23	.	.	PUNCT
emaj-231	232	1	hypothesis	hypothesis	NOUN
emaj-231	232	2	6	6	NUM
emaj-231	232	3	(	(	PUNCT
emaj-231	232	4	auditor	auditor	NOUN
emaj-231	232	5	size	size	NOUN
emaj-231	232	6	)	)	PUNCT
emaj-231	232	7	indicates	indicate	VERB
emaj-231	232	8	a	a	DET
emaj-231	232	9	positive	positive	ADJ
emaj-231	232	10	and	and	CCONJ
emaj-231	232	11	significant	significant	ADJ
emaj-231	232	12	relationship	relationship	NOUN
emaj-231	232	13	between	between	ADP
emaj-231	232	14	auditor	auditor	NOUN
emaj-231	232	15	size	size	NOUN
emaj-231	232	16	and	and	CCONJ
emaj-231	232	17	audit	audit	NOUN
emaj-231	232	18	fees	fee	NOUN
emaj-231	232	19	(	(	PUNCT
emaj-231	232	20	t=	t=	NOUN
emaj-231	232	21	3.67	3.67	NUM
emaj-231	232	22	;	;	PUNCT
emaj-231	232	23	p<0.01	p<0.01	PROPN
emaj-231	232	24	)	)	PUNCT
emaj-231	232	25	.	.	PUNCT
emaj-231	233	1	our	our	PRON
emaj-231	233	2	result	result	NOUN
emaj-231	233	3	strongly	strongly	ADV
emaj-231	233	4	supports	support	VERB
emaj-231	233	5	previous	previous	ADJ
emaj-231	233	6	findings	finding	NOUN
emaj-231	233	7	(	(	PUNCT
emaj-231	233	8	kanakriyah	kanakriyah	NOUN
emaj-231	233	9	,	,	PUNCT
emaj-231	233	10	2020	2020	NUM
emaj-231	233	11	;	;	PUNCT
emaj-231	233	12	naser	naser	PROPN
emaj-231	233	13	and	and	CCONJ
emaj-231	233	14	hassan	hassan	PROPN
emaj-231	233	15	,	,	PUNCT
emaj-231	233	16	2016	2016	NUM
emaj-231	233	17	)	)	PUNCT
emaj-231	233	18	.	.	PUNCT
emaj-231	234	1	big4	big4	PROPN
emaj-231	234	2	audit	audit	NOUN
emaj-231	234	3	firms	firm	NOUN
emaj-231	234	4	are	be	AUX
emaj-231	234	5	large	large	ADJ
emaj-231	234	6	and	and	CCONJ
emaj-231	234	7	provide	provide	VERB
emaj-231	234	8	higher	high	ADJ
emaj-231	234	9	quality	quality	NOUN
emaj-231	234	10	audit	audit	NOUN
emaj-231	234	11	services	service	NOUN
emaj-231	234	12	to	to	ADP
emaj-231	234	13	their	their	PRON
emaj-231	234	14	clients	client	NOUN
emaj-231	234	15	and	and	CCONJ
emaj-231	234	16	do	do	AUX
emaj-231	234	17	charge	charge	VERB
emaj-231	234	18	premium	premium	ADJ
emaj-231	234	19	audit	audit	NOUN
emaj-231	234	20	fees	fee	NOUN
emaj-231	234	21	.	.	PUNCT
emaj-231	235	1	this	this	DET
emaj-231	235	2	perception	perception	NOUN
emaj-231	235	3	is	be	AUX
emaj-231	235	4	reinforced	reinforce	VERB
emaj-231	235	5	by	by	ADP
emaj-231	235	6	our	our	PRON
emaj-231	235	7	results	result	NOUN
emaj-231	235	8	.	.	PUNCT
emaj-231	236	1	hypothesis	hypothesis	NOUN
emaj-231	236	2	7	7	NUM
emaj-231	236	3	(	(	PUNCT
emaj-231	236	4	firm	firm	ADJ
emaj-231	236	5	size	size	NOUN
emaj-231	236	6	)	)	PUNCT
emaj-231	236	7	predicts	predict	VERB
emaj-231	236	8	a	a	DET
emaj-231	236	9	strong	strong	ADJ
emaj-231	236	10	positive	positive	ADJ
emaj-231	236	11	and	and	CCONJ
emaj-231	236	12	significant	significant	ADJ
emaj-231	236	13	relationship	relationship	NOUN
emaj-231	236	14	with	with	ADP
emaj-231	236	15	audit	audit	NOUN
emaj-231	236	16	fees	fee	NOUN
emaj-231	236	17	(	(	PUNCT
emaj-231	236	18	t=	t=	NOUN
emaj-231	236	19	84.70	84.70	NUM
emaj-231	236	20	;	;	PUNCT
emaj-231	236	21	p<0.05	p<0.05	PROPN
emaj-231	236	22	)	)	PUNCT
emaj-231	236	23	.	.	PUNCT
emaj-231	237	1	our	our	PRON
emaj-231	237	2	finding	finding	NOUN
emaj-231	237	3	supports	support	VERB
emaj-231	237	4	the	the	DET
emaj-231	237	5	previous	previous	ADJ
emaj-231	237	6	research	research	NOUN
emaj-231	237	7	(	(	PUNCT
emaj-231	237	8	hossain	hossain	PROPN
emaj-231	237	9	and	and	CCONJ
emaj-231	237	10	sobhan	sobhan	PROPN
emaj-231	237	11	,	,	PUNCT
emaj-231	237	12	2019	2019	NUM
emaj-231	237	13	;	;	PUNCT
emaj-231	237	14	wu	wu	PROPN
emaj-231	237	15	,	,	PUNCT
emaj-231	237	16	2018	2018	NUM
emaj-231	237	17	;	;	PUNCT
emaj-231	237	18	januarti	januarti	NOUN
emaj-231	237	19	and	and	CCONJ
emaj-231	237	20	wiryaningrum	wiryaningrum	NOUN
emaj-231	237	21	,	,	PUNCT
emaj-231	237	22	2018	2018	NUM
emaj-231	237	23	;	;	PUNCT
emaj-231	237	24	nasser	nasser	PROPN
emaj-231	237	25	and	and	CCONJ
emaj-231	237	26	hassan	hassan	PROPN
emaj-231	237	27	,	,	PUNCT
emaj-231	237	28	2016	2016	NUM
emaj-231	237	29	;	;	PUNCT
emaj-231	237	30	urhoghide	urhoghide	ADJ
emaj-231	237	31	and	and	CCONJ
emaj-231	237	32	izedonmi	izedonmi	PROPN
emaj-231	237	33	,	,	PUNCT
emaj-231	237	34	2015	2015	NUM
emaj-231	237	35	)	)	PUNCT
emaj-231	237	36	.	.	PUNCT
emaj-231	238	1	firm	firm	ADJ
emaj-231	238	2	size	size	NOUN
emaj-231	238	3	indicates	indicate	VERB
emaj-231	238	4	larger	large	ADJ
emaj-231	238	5	revenues	revenue	NOUN
emaj-231	238	6	,	,	PUNCT
emaj-231	238	7	national	national	ADJ
emaj-231	238	8	and	and	CCONJ
emaj-231	238	9	multinational	multinational	ADJ
emaj-231	238	10	operations	operation	NOUN
emaj-231	238	11	,	,	PUNCT
emaj-231	238	12	and	and	CCONJ
emaj-231	238	13	complex	complex	ADJ
emaj-231	238	14	product	product	NOUN
emaj-231	238	15	lines	line	NOUN
emaj-231	238	16	,	,	PUNCT
emaj-231	238	17	among	among	ADP
emaj-231	238	18	other	other	ADJ
emaj-231	238	19	things	thing	NOUN
emaj-231	238	20	,	,	PUNCT
emaj-231	238	21	which	which	PRON
emaj-231	238	22	are	be	AUX
emaj-231	238	23	reflected	reflect	VERB
emaj-231	238	24	in	in	ADP
emaj-231	238	25	higher	high	ADJ
emaj-231	238	26	audit	audit	NOUN
emaj-231	238	27	fees	fee	NOUN
emaj-231	238	28	.	.	PUNCT
emaj-231	239	1	hypothesis	hypothesis	NOUN
emaj-231	239	2	8	8	NUM
emaj-231	239	3	(	(	PUNCT
emaj-231	239	4	profitability	profitability	NOUN
emaj-231	239	5	)	)	PUNCT
emaj-231	239	6	predicts	predict	NOUN
emaj-231	239	7	that	that	PRON
emaj-231	239	8	influences	influence	VERB
emaj-231	239	9	audit	audit	NOUN
emaj-231	239	10	fees	fee	NOUN
emaj-231	239	11	.	.	PUNCT
emaj-231	240	1	a	a	DET
emaj-231	240	2	positive	positive	ADJ
emaj-231	240	3	and	and	CCONJ
emaj-231	240	4	significant	significant	ADJ
emaj-231	240	5	association	association	NOUN
emaj-231	240	6	between	between	ADP
emaj-231	240	7	roa	roa	PROPN
emaj-231	240	8	and	and	CCONJ
emaj-231	240	9	the	the	DET
emaj-231	240	10	audit	audit	NOUN
emaj-231	240	11	pricing	pricing	NOUN
emaj-231	240	12	(	(	PUNCT
emaj-231	240	13	t=	t=	NOUN
emaj-231	240	14	2.30	2.30	NUM
emaj-231	240	15	;	;	PUNCT
emaj-231	240	16	p<0.01	p<0.01	PROPN
emaj-231	240	17	)	)	PUNCT
emaj-231	240	18	is	be	AUX
emaj-231	240	19	discovered	discover	VERB
emaj-231	240	20	.	.	PUNCT
emaj-231	241	1	prior	prior	ADJ
emaj-231	241	2	literature	literature	PROPN
emaj-231	241	3	review	review	NOUN
emaj-231	241	4	shows	show	VERB
emaj-231	241	5	mixed	mixed	ADJ
emaj-231	241	6	findings	finding	NOUN
emaj-231	241	7	.	.	PUNCT
emaj-231	242	1	though	though	ADV
emaj-231	242	2	,	,	PUNCT
emaj-231	242	3	the	the	DET
emaj-231	242	4	majority	majority	NOUN
emaj-231	242	5	of	of	ADP
emaj-231	242	6	the	the	DET
emaj-231	242	7	studies	study	NOUN
emaj-231	242	8	indicate	indicate	VERB
emaj-231	242	9	that	that	PRON
emaj-231	242	10	roa	roa	PROPN
emaj-231	242	11	is	be	AUX
emaj-231	242	12	positively	positively	ADV
emaj-231	242	13	related	relate	VERB
emaj-231	242	14	to	to	ADP
emaj-231	242	15	audit	audit	NOUN
emaj-231	242	16	fees	fee	NOUN
emaj-231	242	17	(	(	PUNCT
emaj-231	242	18	dekeyser	dekeyser	NOUN
emaj-231	242	19	et	et	PROPN
emaj-231	242	20	al	al	PROPN
emaj-231	242	21	.	.	PROPN
emaj-231	242	22	,	,	PUNCT
emaj-231	242	23	2019	2019	NUM
emaj-231	242	24	;	;	PUNCT
emaj-231	242	25	hasan	hasan	PROPN
emaj-231	242	26	,	,	PUNCT
emaj-231	242	27	2017	2017	NUM
emaj-231	242	28	;	;	PUNCT
emaj-231	242	29	andriyani	andriyani	PROPN
emaj-231	242	30	and	and	CCONJ
emaj-231	242	31	laksito	laksito	PROPN
emaj-231	242	32	,	,	PUNCT
emaj-231	242	33	2017	2017	NUM
emaj-231	242	34	;	;	PUNCT
emaj-231	242	35	joshi	joshi	PROPN
emaj-231	242	36	and	and	CCONJ
emaj-231	242	37	al	al	PROPN
emaj-231	242	38	-	-	PUNCT
emaj-231	242	39	bastaki	bastaki	NOUN
emaj-231	242	40	,	,	PUNCT
emaj-231	242	41	2000	2000	NUM
emaj-231	242	42	;	;	PUNCT
emaj-231	242	43	sandra	sandra	PROPN
emaj-231	242	44	and	and	CCONJ
emaj-231	242	45	patrick	patrick	PROPN
emaj-231	242	46	,	,	PUNCT
emaj-231	242	47	1996	1996	NUM
emaj-231	242	48	)	)	PUNCT
emaj-231	242	49	.	.	PUNCT
emaj-231	243	1	our	our	PRON
emaj-231	243	2	results	result	NOUN
emaj-231	243	3	indicate	indicate	VERB
emaj-231	243	4	that	that	SCONJ
emaj-231	243	5	such	such	ADJ
emaj-231	243	6	findings	finding	NOUN
emaj-231	243	7	hold	hold	VERB
emaj-231	243	8	across	across	ADP
emaj-231	243	9	a	a	DET
emaj-231	243	10	wide	wide	ADJ
emaj-231	243	11	range	range	NOUN
emaj-231	243	12	of	of	ADP
emaj-231	243	13	industries	industry	NOUN
emaj-231	243	14	and	and	CCONJ
emaj-231	243	15	countries	country	NOUN
emaj-231	243	16	.	.	PUNCT
emaj-231	244	1	hypothesis	hypothesis	NOUN
emaj-231	244	2	9	9	NUM
emaj-231	244	3	(	(	PUNCT
emaj-231	244	4	leverage	leverage	NOUN
emaj-231	244	5	)	)	PUNCT
emaj-231	244	6	predicts	predict	VERB
emaj-231	244	7	that	that	SCONJ
emaj-231	244	8	leverage	leverage	NOUN
emaj-231	244	9	has	have	VERB
emaj-231	244	10	a	a	DET
emaj-231	244	11	positive	positive	ADJ
emaj-231	244	12	relationship	relationship	NOUN
emaj-231	244	13	with	with	ADP
emaj-231	244	14	audit	audit	NOUN
emaj-231	244	15	fees	fee	NOUN
emaj-231	244	16	.	.	PUNCT
emaj-231	245	1	the	the	DET
emaj-231	245	2	results	result	NOUN
emaj-231	245	3	indicate	indicate	VERB
emaj-231	245	4	a	a	DET
emaj-231	245	5	strong	strong	ADJ
emaj-231	245	6	positive	positive	ADJ
emaj-231	245	7	influence	influence	NOUN
emaj-231	245	8	of	of	ADP
emaj-231	245	9	leverage	leverage	NOUN
emaj-231	245	10	on	on	ADP
emaj-231	245	11	audit	audit	NOUN
emaj-231	245	12	fees	fee	NOUN
emaj-231	245	13	(	(	PUNCT
emaj-231	245	14	t=5.42	t=5.42	NOUN
emaj-231	245	15	;	;	PUNCT
emaj-231	245	16	p<0.01	p<0.01	PROPN
emaj-231	245	17	)	)	PUNCT
emaj-231	245	18	.	.	PUNCT
emaj-231	246	1	obviously	obviously	ADV
emaj-231	246	2	,	,	PUNCT
emaj-231	246	3	the	the	PRON
emaj-231	246	4	higher	high	ADJ
emaj-231	246	5	the	the	DET
emaj-231	246	6	risk	risk	NOUN
emaj-231	246	7	premium	premium	NOUN
emaj-231	246	8	due	due	ADP
emaj-231	246	9	to	to	ADP
emaj-231	246	10	financial	financial	ADJ
emaj-231	246	11	problems	problem	NOUN
emaj-231	246	12	and	and	CCONJ
emaj-231	246	13	litigation	litigation	NOUN
emaj-231	246	14	,	,	PUNCT
emaj-231	246	15	the	the	PRON
emaj-231	246	16	higher	high	ADJ
emaj-231	246	17	the	the	DET
emaj-231	246	18	audit	audit	NOUN
emaj-231	246	19	fees	fee	NOUN
emaj-231	246	20	.	.	PUNCT
emaj-231	247	1	furthermore	furthermore	ADV
emaj-231	247	2	,	,	PUNCT
emaj-231	247	3	often	often	ADV
emaj-231	247	4	loan	loan	NOUN
emaj-231	247	5	agreements	agreement	NOUN
emaj-231	247	6	include	include	VERB
emaj-231	247	7	covenants	covenant	NOUN
emaj-231	247	8	,	,	PUNCT
emaj-231	247	9	and	and	CCONJ
emaj-231	247	10	firms	firm	NOUN
emaj-231	247	11	are	be	AUX
emaj-231	247	12	expected	expect	VERB
emaj-231	247	13	to	to	PART
emaj-231	247	14	comply	comply	VERB
emaj-231	247	15	with	with	ADP
emaj-231	247	16	such	such	ADJ
emaj-231	247	17	covenants	covenant	NOUN
emaj-231	247	18	.	.	PUNCT
emaj-231	248	1	for	for	ADP
emaj-231	248	2	example	example	NOUN
emaj-231	248	3	,	,	PUNCT
emaj-231	248	4	financial	financial	ADJ
emaj-231	248	5	data	datum	NOUN
emaj-231	248	6	presented	present	VERB
emaj-231	248	7	in	in	ADP
emaj-231	248	8	financial	financial	ADJ
emaj-231	248	9	statements	statement	NOUN
emaj-231	248	10	to	to	PART
emaj-231	248	11	be	be	AUX
emaj-231	248	12	audited	audit	VERB
emaj-231	248	13	by	by	ADP
emaj-231	248	14	the	the	DET
emaj-231	248	15	‘	'	PUNCT
emaj-231	248	16	big4	big4	NOUN
emaj-231	248	17	’	'	PUNCT
emaj-231	248	18	audit	audit	NOUN
emaj-231	248	19	firms	firm	NOUN
emaj-231	248	20	and	and	CCONJ
emaj-231	248	21	a	a	DET
emaj-231	248	22	certain	certain	ADJ
emaj-231	248	23	level	level	NOUN
emaj-231	248	24	of	of	ADP
emaj-231	248	25	financial	financial	ADJ
emaj-231	248	26	ratios	ratio	NOUN
emaj-231	248	27	should	should	AUX
emaj-231	248	28	be	be	AUX
emaj-231	248	29	maintained	maintain	VERB
emaj-231	248	30	,	,	PUNCT
emaj-231	248	31	among	among	ADP
emaj-231	248	32	other	other	ADJ
emaj-231	248	33	things	thing	NOUN
emaj-231	248	34	,	,	PUNCT
emaj-231	248	35	can	can	AUX
emaj-231	248	36	be	be	AUX
emaj-231	248	37	the	the	DET
emaj-231	248	38	requirements	requirement	NOUN
emaj-231	248	39	for	for	ADP
emaj-231	248	40	loans	loan	NOUN
emaj-231	248	41	.	.	PUNCT
emaj-231	249	1	thus	thus	ADV
emaj-231	249	2	,	,	PUNCT
emaj-231	249	3	our	our	PRON
emaj-231	249	4	results	result	NOUN
emaj-231	249	5	seem	seem	VERB
emaj-231	249	6	logical	logical	ADJ
emaj-231	249	7	.	.	PUNCT
emaj-231	250	1	hypothesis	hypothesis	NOUN
emaj-231	250	2	10	10	NUM
emaj-231	250	3	(	(	PUNCT
emaj-231	250	4	losses	loss	NOUN
emaj-231	250	5	)	)	PUNCT
emaj-231	250	6	predicts	predict	VERB
emaj-231	250	7	a	a	DET
emaj-231	250	8	positive	positive	ADJ
emaj-231	250	9	and	and	CCONJ
emaj-231	250	10	significant	significant	ADJ
emaj-231	250	11	relationship	relationship	NOUN
emaj-231	250	12	between	between	ADP
emaj-231	250	13	losses	loss	NOUN
emaj-231	250	14	and	and	CCONJ
emaj-231	250	15	audit	audit	NOUN
emaj-231	250	16	fees	fee	NOUN
emaj-231	250	17	(	(	PUNCT
emaj-231	250	18	t=5.61	t=5.61	NOUN
emaj-231	250	19	;	;	PUNCT
emaj-231	250	20	p<.001	p<.001	PROPN
emaj-231	250	21	)	)	PUNCT
emaj-231	250	22	.	.	PUNCT
emaj-231	251	1	wu	wu	PROPN
emaj-231	251	2	(	(	PUNCT
emaj-231	251	3	2012	2012	NUM
emaj-231	251	4	)	)	PUNCT
emaj-231	251	5	,	,	PUNCT
emaj-231	251	6	hay	hay	NOUN
emaj-231	251	7	(	(	PUNCT
emaj-231	251	8	2006	2006	NUM
emaj-231	251	9	)	)	PUNCT
emaj-231	251	10	and	and	CCONJ
emaj-231	251	11	simunic	simunic	ADJ
emaj-231	251	12	(	(	PUNCT
emaj-231	251	13	1980	1980	NUM
emaj-231	251	14	)	)	PUNCT
emaj-231	251	15	had	have	VERB
emaj-231	251	16	similar	similar	ADJ
emaj-231	251	17	results	result	NOUN
emaj-231	251	18	.	.	PUNCT
emaj-231	252	1	generally	generally	ADV
emaj-231	252	2	,	,	PUNCT
emaj-231	252	3	firm	firm	ADJ
emaj-231	252	4	losses	loss	NOUN
emaj-231	252	5	as	as	ADP
emaj-231	252	6	an	an	DET
emaj-231	252	7	indicator	indicator	NOUN
emaj-231	252	8	of	of	ADP
emaj-231	252	9	risk	risk	NOUN
emaj-231	252	10	have	have	AUX
emaj-231	252	11	been	be	AUX
emaj-231	252	12	studied	study	VERB
emaj-231	252	13	in	in	ADP
emaj-231	252	14	very	very	ADV
emaj-231	252	15	few	few	ADJ
emaj-231	252	16	papers	paper	NOUN
emaj-231	252	17	.	.	PUNCT
emaj-231	253	1	we	we	PRON
emaj-231	253	2	did	do	AUX
emaj-231	253	3	find	find	VERB
emaj-231	253	4	a	a	DET
emaj-231	253	5	positive	positive	ADJ
emaj-231	253	6	association	association	NOUN
emaj-231	253	7	between	between	ADP
emaj-231	253	8	losses	loss	NOUN
emaj-231	253	9	and	and	CCONJ
emaj-231	253	10	audit	audit	NOUN
emaj-231	253	11	fees	fee	NOUN
emaj-231	253	12	.	.	PUNCT
emaj-231	254	1	hypothesis	hypothesis	NOUN
emaj-231	254	2	11	11	NUM
emaj-231	254	3	(	(	PUNCT
emaj-231	254	4	complexity	complexity	NOUN
emaj-231	254	5	)	)	PUNCT
emaj-231	254	6	predicts	predict	VERB
emaj-231	254	7	a	a	DET
emaj-231	254	8	positive	positive	ADJ
emaj-231	254	9	and	and	CCONJ
emaj-231	254	10	significant	significant	ADJ
emaj-231	254	11	relationship	relationship	NOUN
emaj-231	254	12	between	between	ADP
emaj-231	254	13	complexity	complexity	NOUN
emaj-231	254	14	and	and	CCONJ
emaj-231	254	15	audit	audit	NOUN
emaj-231	254	16	pricing	pricing	NOUN
emaj-231	254	17	(	(	PUNCT
emaj-231	254	18	t=	t=	NOUN
emaj-231	254	19	6.94	6.94	NUM
emaj-231	254	20	;	;	PUNCT
emaj-231	254	21	p<0.01	p<0.01	PROPN
emaj-231	254	22	)	)	PUNCT
emaj-231	254	23	which	which	PRON
emaj-231	254	24	indicates	indicate	VERB
emaj-231	254	25	that	that	SCONJ
emaj-231	254	26	the	the	DET
emaj-231	254	27	more	more	ADV
emaj-231	254	28	complex	complex	ADJ
emaj-231	254	29	the	the	DET
emaj-231	254	30	client	client	NOUN
emaj-231	254	31	’s	’s	PART
emaj-231	254	32	operations	operation	NOUN
emaj-231	254	33	,	,	PUNCT
emaj-231	254	34	the	the	PRON
emaj-231	254	35	more	more	ADV
emaj-231	254	36	the	the	DET
emaj-231	254	37	audit	audit	NOUN
emaj-231	254	38	work	work	NOUN
emaj-231	254	39	,	,	PUNCT
emaj-231	254	40	and	and	CCONJ
emaj-231	254	41	the	the	PRON
emaj-231	254	42	higher	high	ADJ
emaj-231	254	43	the	the	DET
emaj-231	254	44	audit	audit	NOUN
emaj-231	254	45	fees	fee	NOUN
emaj-231	254	46	.	.	PUNCT
emaj-231	255	1	previous	previous	ADJ
emaj-231	255	2	findings	finding	NOUN
emaj-231	255	3	on	on	ADP
emaj-231	255	4	firm	firm	ADJ
emaj-231	255	5	complexity	complexity	NOUN
emaj-231	255	6	and	and	CCONJ
emaj-231	255	7	audit	audit	NOUN
emaj-231	255	8	pricing	pricing	NOUN
emaj-231	255	9	are	be	AUX
emaj-231	255	10	often	often	ADV
emaj-231	255	11	divergent	divergent	ADJ
emaj-231	255	12	.	.	PUNCT
emaj-231	256	1	but	but	CCONJ
emaj-231	256	2	this	this	DET
emaj-231	256	3	study	study	NOUN
emaj-231	256	4	supports	support	VERB
emaj-231	256	5	the	the	DET
emaj-231	256	6	previous	previous	ADJ
emaj-231	256	7	evidence	evidence	NOUN
emaj-231	256	8	as	as	ADP
emaj-231	256	9	in	in	ADP
emaj-231	256	10	silva	silva	PROPN
emaj-231	256	11	et	et	PROPN
emaj-231	256	12	al	al	PROPN
emaj-231	256	13	,	,	PUNCT
emaj-231	256	14	2020	2020	NUM
emaj-231	256	15	;	;	PUNCT
emaj-231	256	16	januarti	januarti	PROPN
emaj-231	256	17	et	et	PROPN
emaj-231	256	18	al	al	PROPN
emaj-231	256	19	.	.	PROPN
emaj-231	256	20	,	,	PUNCT
emaj-231	256	21	2019	2019	NUM
emaj-231	256	22	and	and	CCONJ
emaj-231	256	23	urhoghide	urhoghide	NOUN
emaj-231	256	24	and	and	CCONJ
emaj-231	256	25	izedonmi	izedonmi	PROPN
emaj-231	256	26	,	,	PUNCT
emaj-231	256	27	2015	2015	NUM
emaj-231	256	28	.	.	PUNCT
emaj-231	257	1	we	we	PRON
emaj-231	257	2	believe	believe	VERB
emaj-231	257	3	our	our	PRON
emaj-231	257	4	findings	finding	NOUN
emaj-231	257	5	may	may	AUX
emaj-231	257	6	be	be	AUX
emaj-231	257	7	more	more	ADV
emaj-231	257	8	conclusive	conclusive	ADJ
emaj-231	257	9	given	give	VERB
emaj-231	257	10	our	our	PRON
emaj-231	257	11	sample	sample	NOUN
emaj-231	257	12	.	.	PUNCT
emaj-231	258	1	volume	volume	NOUN
emaj-231	258	2	11	11	NUM
emaj-231	258	3	no	no	DET
emaj-231	258	4	2	2	NUM
emaj-231	258	5	(	(	PUNCT
emaj-231	258	6	2021	2021	NUM
emaj-231	258	7	)	)	PUNCT
emaj-231	258	8	|	|	ADV
emaj-231	258	9	issn	issn	VERB
emaj-231	258	10	2158	2158	NUM
emaj-231	258	11	-	-	SYM
emaj-231	258	12	8708	8708	NUM
emaj-231	258	13	(	(	PUNCT
emaj-231	258	14	online	online	NOUN
emaj-231	258	15	)	)	PUNCT
emaj-231	258	16	|	|	ADV
emaj-231	258	17	doi	doi	X
emaj-231	258	18	10.5195	10.5195	NUM
emaj-231	258	19	/	/	SYM
emaj-231	258	20	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	259	1	|	|	ADV
emaj-231	259	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	259	3	the	the	DET
emaj-231	259	4	effects	effect	NOUN
emaj-231	259	5	of	of	ADP
emaj-231	259	6	internal	internal	ADJ
emaj-231	259	7	audit	audit	NOUN
emaj-231	259	8	,	,	PUNCT
emaj-231	259	9	audit	audit	NOUN
emaj-231	259	10	committee	committee	NOUN
emaj-231	259	11	and	and	CCONJ
emaj-231	259	12	firm	firm	ADJ
emaj-231	259	13	characteristics	characteristic	NOUN
emaj-231	259	14	on	on	ADP
emaj-231	259	15	audit	audit	NOUN
emaj-231	259	16	fees	fee	NOUN
emaj-231	259	17	in	in	ADP
emaj-231	259	18	a	a	DET
emaj-231	259	19	multi	multi	ADJ
emaj-231	259	20	-	-	NOUN
emaj-231	259	21	country	country	NOUN
emaj-231	259	22	and	and	CCONJ
emaj-231	259	23	industry	industry	NOUN
emaj-231	259	24	setting	set	VERB
emaj-231	259	25	page	page	NOUN
emaj-231	259	26	|32|	|32|	NOUN
emaj-231	259	27	emerging	emerge	VERB
emaj-231	259	28	markets	market	NOUN
emaj-231	259	29	journal	journal	NOUN
emaj-231	259	30	hypothesis	hypothesis	NOUN
emaj-231	259	31	12	12	NUM
emaj-231	259	32	(	(	PUNCT
emaj-231	259	33	foreign	foreign	ADJ
emaj-231	259	34	operations	operation	NOUN
emaj-231	259	35	)	)	PUNCT
emaj-231	260	1	reveals	reveal	VERB
emaj-231	260	2	a	a	DET
emaj-231	260	3	negative	negative	ADJ
emaj-231	260	4	and	and	CCONJ
emaj-231	260	5	significant	significant	ADJ
emaj-231	260	6	relationship	relationship	NOUN
emaj-231	260	7	between	between	ADP
emaj-231	260	8	foreign	foreign	ADJ
emaj-231	260	9	operations	operation	NOUN
emaj-231	260	10	and	and	CCONJ
emaj-231	260	11	audit	audit	NOUN
emaj-231	260	12	fees	fee	NOUN
emaj-231	260	13	(	(	PUNCT
emaj-231	260	14	t	t	NOUN
emaj-231	260	15	=	=	SYM
emaj-231	260	16	-2.81	-2.81	PROPN
emaj-231	260	17	;	;	PUNCT
emaj-231	260	18	p>0.01	p>0.01	PROPN
emaj-231	260	19	)	)	PUNCT
emaj-231	260	20	,	,	PUNCT
emaj-231	260	21	contrary	contrary	ADV
emaj-231	260	22	to	to	ADP
emaj-231	260	23	our	our	PRON
emaj-231	260	24	expectations	expectation	NOUN
emaj-231	260	25	.	.	PUNCT
emaj-231	261	1	however	however	ADV
emaj-231	261	2	,	,	PUNCT
emaj-231	261	3	it	it	PRON
emaj-231	261	4	supports	support	VERB
emaj-231	261	5	the	the	DET
emaj-231	261	6	recent	recent	ADJ
emaj-231	261	7	findings	finding	NOUN
emaj-231	261	8	of	of	ADP
emaj-231	261	9	hoffman	hoffman	PROPN
emaj-231	261	10	et	et	PROPN
emaj-231	261	11	al	al	PROPN
emaj-231	261	12	.	.	PROPN
emaj-231	262	1	(	(	PUNCT
emaj-231	262	2	2018	2018	NUM
emaj-231	262	3	)	)	PUNCT
emaj-231	262	4	.	.	PUNCT
emaj-231	263	1	this	this	DET
emaj-231	263	2	negative	negative	ADJ
emaj-231	263	3	relationship	relationship	NOUN
emaj-231	263	4	can	can	AUX
emaj-231	263	5	be	be	AUX
emaj-231	263	6	due	due	ADJ
emaj-231	263	7	to	to	ADP
emaj-231	263	8	a	a	DET
emaj-231	263	9	variety	variety	NOUN
emaj-231	263	10	of	of	ADP
emaj-231	263	11	reasons	reason	NOUN
emaj-231	263	12	such	such	ADJ
emaj-231	263	13	as	as	ADP
emaj-231	263	14	outsourcing	outsourcing	NOUN
emaj-231	263	15	of	of	ADP
emaj-231	263	16	foreign	foreign	ADJ
emaj-231	263	17	work	work	NOUN
emaj-231	263	18	,	,	PUNCT
emaj-231	263	19	global	global	ADJ
emaj-231	263	20	shift	shift	NOUN
emaj-231	263	21	to	to	ADP
emaj-231	263	22	international	international	ADJ
emaj-231	263	23	financial	financial	ADJ
emaj-231	263	24	reporting	reporting	NOUN
emaj-231	263	25	standards	standard	NOUN
emaj-231	263	26	(	(	PUNCT
emaj-231	263	27	ifrs	ifrs	NOUN
emaj-231	263	28	)	)	PUNCT
emaj-231	263	29	and	and	CCONJ
emaj-231	263	30	online	online	ADJ
emaj-231	263	31	and	and	CCONJ
emaj-231	263	32	remote	remote	ADJ
emaj-231	263	33	auditing	auditing	NOUN
emaj-231	263	34	.	.	PUNCT
emaj-231	264	1	this	this	PRON
emaj-231	264	2	may	may	AUX
emaj-231	264	3	be	be	AUX
emaj-231	264	4	a	a	DET
emaj-231	264	5	useful	useful	ADJ
emaj-231	264	6	future	future	ADJ
emaj-231	264	7	research	research	NOUN
emaj-231	264	8	area	area	NOUN
emaj-231	264	9	.	.	PUNCT
emaj-231	265	1	v.	v.	ADP
emaj-231	265	2	conclusion	conclusion	NOUN
emaj-231	265	3	the	the	DET
emaj-231	265	4	determinants	determinant	NOUN
emaj-231	265	5	of	of	ADP
emaj-231	265	6	audit	audit	NOUN
emaj-231	265	7	fees	fee	NOUN
emaj-231	265	8	have	have	AUX
emaj-231	265	9	been	be	AUX
emaj-231	265	10	extensively	extensively	ADV
emaj-231	265	11	investigated	investigate	VERB
emaj-231	265	12	in	in	ADP
emaj-231	265	13	the	the	DET
emaj-231	265	14	prior	prior	ADJ
emaj-231	265	15	literature	literature	NOUN
emaj-231	265	16	.	.	PUNCT
emaj-231	266	1	as	as	SCONJ
emaj-231	266	2	the	the	DET
emaj-231	266	3	previous	previous	ADJ
emaj-231	266	4	results	result	NOUN
emaj-231	266	5	indicate	indicate	VERB
emaj-231	266	6	,	,	PUNCT
emaj-231	266	7	multiple	multiple	ADJ
emaj-231	266	8	factors	factor	NOUN
emaj-231	266	9	determine	determine	VERB
emaj-231	266	10	audit	audit	NOUN
emaj-231	266	11	fees	fee	NOUN
emaj-231	266	12	.	.	PUNCT
emaj-231	267	1	however	however	ADV
emaj-231	267	2	,	,	PUNCT
emaj-231	267	3	prior	prior	ADJ
emaj-231	267	4	results	result	NOUN
emaj-231	267	5	are	be	AUX
emaj-231	267	6	conflicting	conflicting	ADJ
emaj-231	267	7	and	and	CCONJ
emaj-231	267	8	inconsistent	inconsistent	ADJ
emaj-231	267	9	.	.	PUNCT
emaj-231	268	1	the	the	DET
emaj-231	268	2	economy	economy	NOUN
emaj-231	268	3	,	,	PUNCT
emaj-231	268	4	market	market	NOUN
emaj-231	268	5	and	and	CCONJ
emaj-231	268	6	country	country	NOUN
emaj-231	268	7	-	-	PUNCT
emaj-231	268	8	specific	specific	ADJ
emaj-231	268	9	factors	factor	NOUN
emaj-231	268	10	do	do	AUX
emaj-231	268	11	influence	influence	NOUN
emaj-231	268	12	audit	audit	NOUN
emaj-231	268	13	fees	fee	NOUN
emaj-231	268	14	in	in	ADP
emaj-231	268	15	different	different	ADJ
emaj-231	268	16	,	,	PUNCT
emaj-231	268	17	often	often	ADV
emaj-231	268	18	contradictory	contradictory	ADJ
emaj-231	268	19	,	,	PUNCT
emaj-231	268	20	ways	way	NOUN
emaj-231	268	21	.	.	PUNCT
emaj-231	269	1	to	to	PART
emaj-231	269	2	address	address	VERB
emaj-231	269	3	these	these	DET
emaj-231	269	4	inconsistencies	inconsistency	NOUN
emaj-231	269	5	,	,	PUNCT
emaj-231	269	6	we	we	PRON
emaj-231	269	7	developed	develop	VERB
emaj-231	269	8	a	a	DET
emaj-231	269	9	comprehensive	comprehensive	ADJ
emaj-231	269	10	model	model	NOUN
emaj-231	269	11	after	after	ADP
emaj-231	269	12	a	a	DET
emaj-231	269	13	detailed	detailed	ADJ
emaj-231	269	14	study	study	NOUN
emaj-231	269	15	of	of	ADP
emaj-231	269	16	the	the	DET
emaj-231	269	17	literature	literature	NOUN
emaj-231	269	18	.	.	PUNCT
emaj-231	270	1	we	we	PRON
emaj-231	270	2	found	find	VERB
emaj-231	270	3	that	that	SCONJ
emaj-231	270	4	the	the	DET
emaj-231	270	5	most	most	ADV
emaj-231	270	6	critical	critical	ADJ
emaj-231	270	7	factors	factor	NOUN
emaj-231	270	8	which	which	PRON
emaj-231	270	9	have	have	VERB
emaj-231	270	10	a	a	DET
emaj-231	270	11	significant	significant	ADJ
emaj-231	270	12	positive	positive	ADJ
emaj-231	270	13	influence	influence	NOUN
emaj-231	270	14	on	on	ADP
emaj-231	270	15	audit	audit	NOUN
emaj-231	270	16	fees	fee	NOUN
emaj-231	270	17	are	be	AUX
emaj-231	270	18	client	client	NOUN
emaj-231	270	19	size	size	NOUN
emaj-231	270	20	,	,	PUNCT
emaj-231	270	21	leverage	leverage	NOUN
emaj-231	270	22	(	(	PUNCT
emaj-231	270	23	risk	risk	NOUN
emaj-231	270	24	)	)	PUNCT
emaj-231	270	25	,	,	PUNCT
emaj-231	270	26	profitability	profitability	NOUN
emaj-231	270	27	,	,	PUNCT
emaj-231	270	28	complexity	complexity	NOUN
emaj-231	270	29	,	,	PUNCT
emaj-231	270	30	losses	loss	NOUN
emaj-231	270	31	,	,	PUNCT
emaj-231	270	32	ac	ac	PROPN
emaj-231	270	33	independence	independence	NOUN
emaj-231	270	34	(	(	PUNCT
emaj-231	270	35	non	non	ADJ
emaj-231	270	36	-	-	ADJ
emaj-231	270	37	executive	executive	ADJ
emaj-231	270	38	members	member	NOUN
emaj-231	270	39	)	)	PUNCT
emaj-231	270	40	,	,	PUNCT
emaj-231	270	41	ac	ac	PROPN
emaj-231	270	42	expertise	expertise	NOUN
emaj-231	270	43	and	and	CCONJ
emaj-231	270	44	auditor	auditor	NOUN
emaj-231	270	45	size	size	NOUN
emaj-231	270	46	.	.	PUNCT
emaj-231	271	1	these	these	DET
emaj-231	271	2	factors	factor	NOUN
emaj-231	271	3	hold	hold	VERB
emaj-231	271	4	across	across	ADP
emaj-231	271	5	a	a	DET
emaj-231	271	6	range	range	NOUN
emaj-231	271	7	of	of	ADP
emaj-231	271	8	industries	industry	NOUN
emaj-231	271	9	and	and	CCONJ
emaj-231	271	10	countries	country	NOUN
emaj-231	271	11	.	.	PUNCT
emaj-231	272	1	additionally	additionally	ADV
emaj-231	272	2	,	,	PUNCT
emaj-231	272	3	the	the	DET
emaj-231	272	4	study	study	NOUN
emaj-231	272	5	shows	show	VERB
emaj-231	272	6	that	that	SCONJ
emaj-231	272	7	audit	audit	NOUN
emaj-231	272	8	pricing	pricing	NOUN
emaj-231	272	9	is	be	AUX
emaj-231	272	10	significantly	significantly	ADV
emaj-231	272	11	negatively	negatively	ADV
emaj-231	272	12	related	relate	VERB
emaj-231	272	13	to	to	ADP
emaj-231	272	14	foreign	foreign	ADJ
emaj-231	272	15	operations	operation	NOUN
emaj-231	272	16	,	,	PUNCT
emaj-231	272	17	auditor	auditor	NOUN
emaj-231	272	18	tenure	tenure	NOUN
emaj-231	272	19	and	and	CCONJ
emaj-231	272	20	internal	internal	ADJ
emaj-231	272	21	audit	audit	NOUN
emaj-231	272	22	independence	independence	NOUN
emaj-231	272	23	.	.	PUNCT
emaj-231	273	1	on	on	ADP
emaj-231	273	2	the	the	DET
emaj-231	273	3	other	other	ADJ
emaj-231	273	4	hand	hand	NOUN
emaj-231	273	5	,	,	PUNCT
emaj-231	273	6	no	no	DET
emaj-231	273	7	significant	significant	ADJ
emaj-231	273	8	relationship	relationship	NOUN
emaj-231	273	9	was	be	AUX
emaj-231	273	10	found	find	VERB
emaj-231	273	11	between	between	ADP
emaj-231	273	12	the	the	DET
emaj-231	273	13	existence	existence	NOUN
emaj-231	273	14	of	of	ADP
emaj-231	273	15	audit	audit	NOUN
emaj-231	273	16	boards	board	NOUN
emaj-231	273	17	and	and	CCONJ
emaj-231	273	18	audit	audit	NOUN
emaj-231	273	19	fees	fee	NOUN
emaj-231	273	20	.	.	PUNCT
emaj-231	274	1	hence	hence	ADV
emaj-231	274	2	,	,	PUNCT
emaj-231	274	3	our	our	PRON
emaj-231	274	4	results	result	NOUN
emaj-231	274	5	are	be	AUX
emaj-231	274	6	mostly	mostly	ADV
emaj-231	274	7	in	in	ADP
emaj-231	274	8	line	line	NOUN
emaj-231	274	9	with	with	ADP
emaj-231	274	10	the	the	DET
emaj-231	274	11	prior	prior	ADJ
emaj-231	274	12	evidence	evidence	NOUN
emaj-231	274	13	.	.	PUNCT
emaj-231	275	1	we	we	PRON
emaj-231	275	2	do	do	AUX
emaj-231	275	3	find	find	VERB
emaj-231	275	4	strong	strong	ADJ
emaj-231	275	5	relationships	relationship	NOUN
emaj-231	275	6	among	among	ADP
emaj-231	275	7	most	most	ADJ
emaj-231	275	8	of	of	ADP
emaj-231	275	9	the	the	DET
emaj-231	275	10	variables	variable	NOUN
emaj-231	275	11	.	.	PUNCT
emaj-231	276	1	out	out	ADP
emaj-231	276	2	of	of	ADP
emaj-231	276	3	the	the	DET
emaj-231	276	4	twelve	twelve	NUM
emaj-231	276	5	hypotheses	hypothesis	NOUN
emaj-231	276	6	tested	test	VERB
emaj-231	276	7	in	in	ADP
emaj-231	276	8	this	this	DET
emaj-231	276	9	study	study	NOUN
emaj-231	276	10	,	,	PUNCT
emaj-231	276	11	ten	ten	NUM
emaj-231	276	12	support	support	VERB
emaj-231	276	13	the	the	DET
emaj-231	276	14	prior	prior	ADJ
emaj-231	276	15	studies	study	NOUN
emaj-231	276	16	and	and	CCONJ
emaj-231	276	17	one	one	PRON
emaj-231	276	18	does	do	VERB
emaj-231	276	19	not	not	PART
emaj-231	276	20	.	.	PUNCT
emaj-231	277	1	the	the	DET
emaj-231	277	2	r	r	NOUN
emaj-231	277	3	square	square	NOUN
emaj-231	277	4	for	for	ADP
emaj-231	277	5	the	the	DET
emaj-231	277	6	entire	entire	ADJ
emaj-231	277	7	model	model	NOUN
emaj-231	277	8	equals	equal	VERB
emaj-231	277	9	34,33	34,33	NUM
emaj-231	277	10	%	%	NOUN
emaj-231	277	11	,	,	PUNCT
emaj-231	277	12	thus	thus	ADV
emaj-231	277	13	it	it	PRON
emaj-231	277	14	has	have	VERB
emaj-231	277	15	good	good	ADJ
emaj-231	277	16	explanatory	explanatory	ADJ
emaj-231	277	17	power	power	NOUN
emaj-231	277	18	.	.	PUNCT
emaj-231	278	1	additionally	additionally	ADV
emaj-231	278	2	,	,	PUNCT
emaj-231	278	3	our	our	PRON
emaj-231	278	4	results	result	NOUN
emaj-231	278	5	cover	cover	VERB
emaj-231	278	6	a	a	DET
emaj-231	278	7	more	more	ADV
emaj-231	278	8	recent	recent	ADJ
emaj-231	278	9	period	period	NOUN
emaj-231	278	10	,	,	PUNCT
emaj-231	278	11	across	across	ADP
emaj-231	278	12	a	a	DET
emaj-231	278	13	large	large	ADJ
emaj-231	278	14	number	number	NOUN
emaj-231	278	15	of	of	ADP
emaj-231	278	16	countries	country	NOUN
emaj-231	278	17	and	and	CCONJ
emaj-231	278	18	multiple	multiple	ADJ
emaj-231	278	19	industries	industry	NOUN
emaj-231	278	20	,	,	PUNCT
emaj-231	278	21	providing	provide	VERB
emaj-231	278	22	more	more	ADV
emaj-231	278	23	robust	robust	ADJ
emaj-231	278	24	results	result	NOUN
emaj-231	278	25	.	.	PUNCT
emaj-231	279	1	the	the	DET
emaj-231	279	2	model	model	NOUN
emaj-231	279	3	developed	develop	VERB
emaj-231	279	4	in	in	ADP
emaj-231	279	5	this	this	DET
emaj-231	279	6	study	study	NOUN
emaj-231	279	7	should	should	AUX
emaj-231	279	8	be	be	AUX
emaj-231	279	9	useful	useful	ADJ
emaj-231	279	10	for	for	ADP
emaj-231	279	11	auditors	auditor	NOUN
emaj-231	279	12	,	,	PUNCT
emaj-231	279	13	corporations	corporation	NOUN
emaj-231	279	14	and	and	CCONJ
emaj-231	279	15	regulators	regulator	NOUN
emaj-231	279	16	.	.	PUNCT
emaj-231	280	1	the	the	DET
emaj-231	280	2	auditors	auditor	NOUN
emaj-231	280	3	can	can	AUX
emaj-231	280	4	develop	develop	VERB
emaj-231	280	5	a	a	DET
emaj-231	280	6	better	well	ADJ
emaj-231	280	7	insight	insight	NOUN
emaj-231	280	8	into	into	ADP
emaj-231	280	9	the	the	DET
emaj-231	280	10	factors	factor	NOUN
emaj-231	280	11	that	that	PRON
emaj-231	280	12	influence	influence	VERB
emaj-231	280	13	audit	audit	NOUN
emaj-231	280	14	fees	fee	NOUN
emaj-231	280	15	allowing	allow	VERB
emaj-231	280	16	them	they	PRON
emaj-231	280	17	to	to	PART
emaj-231	280	18	price	price	VERB
emaj-231	280	19	the	the	DET
emaj-231	280	20	audits	audits	NOUN
emaj-231	280	21	more	more	ADV
emaj-231	280	22	accurately	accurately	ADV
emaj-231	280	23	.	.	PUNCT
emaj-231	281	1	the	the	DET
emaj-231	281	2	corporations	corporation	NOUN
emaj-231	281	3	can	can	AUX
emaj-231	281	4	understand	understand	VERB
emaj-231	281	5	the	the	DET
emaj-231	281	6	reasoning	reasoning	NOUN
emaj-231	281	7	behind	behind	ADP
emaj-231	281	8	the	the	DET
emaj-231	281	9	audit	audit	NOUN
emaj-231	281	10	fees	fee	NOUN
emaj-231	281	11	.	.	PUNCT
emaj-231	282	1	the	the	DET
emaj-231	282	2	results	result	NOUN
emaj-231	282	3	also	also	ADV
emaj-231	282	4	highlight	highlight	VERB
emaj-231	282	5	the	the	DET
emaj-231	282	6	importance	importance	NOUN
emaj-231	282	7	of	of	ADP
emaj-231	282	8	acs	acs	PROPN
emaj-231	282	9	.	.	PUNCT
emaj-231	283	1	this	this	PRON
emaj-231	283	2	may	may	AUX
emaj-231	283	3	motivate	motivate	VERB
emaj-231	283	4	regulators	regulator	NOUN
emaj-231	283	5	to	to	PART
emaj-231	283	6	enforce	enforce	VERB
emaj-231	283	7	appropriate	appropriate	ADJ
emaj-231	283	8	governance	governance	NOUN
emaj-231	283	9	practices	practice	NOUN
emaj-231	283	10	for	for	ADP
emaj-231	283	11	the	the	DET
emaj-231	283	12	listed	list	VERB
emaj-231	283	13	companies	company	NOUN
emaj-231	283	14	,	,	PUNCT
emaj-231	283	15	especially	especially	ADV
emaj-231	283	16	the	the	DET
emaj-231	283	17	independence	independence	NOUN
emaj-231	283	18	and	and	CCONJ
emaj-231	283	19	expertise	expertise	NOUN
emaj-231	283	20	findings	finding	NOUN
emaj-231	283	21	for	for	ADP
emaj-231	283	22	acs	acs	PROPN
emaj-231	283	23	and	and	CCONJ
emaj-231	283	24	internal	internal	ADJ
emaj-231	283	25	audit	audit	NOUN
emaj-231	283	26	function	function	NOUN
emaj-231	283	27	.	.	PUNCT
emaj-231	284	1	future	future	ADJ
emaj-231	284	2	research	research	NOUN
emaj-231	284	3	may	may	AUX
emaj-231	284	4	investigate	investigate	VERB
emaj-231	284	5	additional	additional	ADJ
emaj-231	284	6	factors	factor	NOUN
emaj-231	284	7	that	that	PRON
emaj-231	284	8	influence	influence	VERB
emaj-231	284	9	ac	ac	ADP
emaj-231	284	10	diligence	diligence	NOUN
emaj-231	284	11	and	and	CCONJ
emaj-231	284	12	the	the	DET
emaj-231	284	13	impact	impact	NOUN
emaj-231	284	14	of	of	ADP
emaj-231	284	15	emerging	emerge	VERB
emaj-231	284	16	technologies	technology	NOUN
emaj-231	284	17	on	on	ADP
emaj-231	284	18	remote	remote	ADJ
emaj-231	284	19	auditing	auditing	NOUN
emaj-231	284	20	,	,	PUNCT
emaj-231	284	21	as	as	SCONJ
emaj-231	284	22	it	it	PRON
emaj-231	284	23	is	be	AUX
emaj-231	284	24	a	a	DET
emaj-231	284	25	new	new	ADJ
emaj-231	284	26	reality	reality	NOUN
emaj-231	284	27	in	in	ADP
emaj-231	284	28	the	the	DET
emaj-231	284	29	age	age	NOUN
emaj-231	284	30	of	of	ADP
emaj-231	284	31	pandemics	pandemic	NOUN
emaj-231	284	32	.	.	PUNCT
emaj-231	285	1	this	this	DET
emaj-231	285	2	situation	situation	NOUN
emaj-231	285	3	may	may	AUX
emaj-231	285	4	have	have	AUX
emaj-231	285	5	affected	affect	VERB
emaj-231	285	6	the	the	DET
emaj-231	285	7	fair	fair	ADJ
emaj-231	285	8	values	value	NOUN
emaj-231	285	9	of	of	ADP
emaj-231	285	10	a	a	DET
emaj-231	285	11	firm	firm	NOUN
emaj-231	285	12	’s	’s	PART
emaj-231	285	13	tangible	tangible	ADJ
emaj-231	285	14	and	and	CCONJ
emaj-231	285	15	intangible	intangible	ADJ
emaj-231	285	16	assets	asset	NOUN
emaj-231	285	17	and	and	CCONJ
emaj-231	285	18	also	also	ADV
emaj-231	285	19	the	the	DET
emaj-231	285	20	income	income	NOUN
emaj-231	285	21	stream	stream	NOUN
emaj-231	285	22	.	.	PUNCT
emaj-231	286	1	such	such	ADJ
emaj-231	286	2	pandemic	pandemic	ADJ
emaj-231	286	3	effects	effect	NOUN
emaj-231	286	4	may	may	AUX
emaj-231	286	5	interact	interact	VERB
emaj-231	286	6	with	with	ADP
emaj-231	286	7	the	the	DET
emaj-231	286	8	findings	finding	NOUN
emaj-231	286	9	in	in	ADP
emaj-231	286	10	this	this	DET
emaj-231	286	11	study	study	NOUN
emaj-231	286	12	and	and	CCONJ
emaj-231	286	13	may	may	AUX
emaj-231	286	14	provide	provide	VERB
emaj-231	286	15	a	a	DET
emaj-231	286	16	fertile	fertile	ADJ
emaj-231	286	17	research	research	NOUN
emaj-231	286	18	area	area	NOUN
emaj-231	286	19	in	in	ADP
emaj-231	286	20	the	the	DET
emaj-231	286	21	coming	come	VERB
emaj-231	286	22	years	year	NOUN
emaj-231	286	23	.	.	PUNCT
emaj-231	287	1	additionally	additionally	ADV
emaj-231	287	2	,	,	PUNCT
emaj-231	287	3	factors	factor	NOUN
emaj-231	287	4	such	such	ADJ
emaj-231	287	5	as	as	ADP
emaj-231	287	6	internal	internal	ADJ
emaj-231	287	7	audit	audit	NOUN
emaj-231	287	8	costs	cost	NOUN
emaj-231	287	9	and	and	CCONJ
emaj-231	287	10	industry	industry	NOUN
emaj-231	287	11	specialization	specialization	NOUN
emaj-231	287	12	may	may	AUX
emaj-231	287	13	also	also	ADV
emaj-231	287	14	be	be	AUX
emaj-231	287	15	examined	examine	VERB
emaj-231	287	16	in	in	ADP
emaj-231	287	17	future	future	ADJ
emaj-231	287	18	studies	study	NOUN
emaj-231	287	19	.	.	PUNCT
emaj-231	288	1	finally	finally	ADV
emaj-231	288	2	,	,	PUNCT
emaj-231	288	3	it	it	PRON
emaj-231	288	4	will	will	AUX
emaj-231	288	5	be	be	AUX
emaj-231	288	6	interesting	interesting	ADJ
emaj-231	288	7	to	to	PART
emaj-231	288	8	examine	examine	VERB
emaj-231	288	9	how	how	SCONJ
emaj-231	288	10	ownership	ownership	NOUN
emaj-231	288	11	concentration	concentration	NOUN
emaj-231	288	12	,	,	PUNCT
emaj-231	288	13	family	family	NOUN
emaj-231	288	14	ownership	ownership	NOUN
emaj-231	288	15	and	and	CCONJ
emaj-231	288	16	foreign	foreign	ADJ
emaj-231	288	17	ownership	ownership	NOUN
emaj-231	288	18	affect	affect	VERB
emaj-231	288	19	the	the	DET
emaj-231	288	20	audit	audit	NOUN
emaj-231	288	21	fees	fee	NOUN
emaj-231	288	22	,	,	PUNCT
emaj-231	288	23	within	within	ADP
emaj-231	288	24	different	different	ADJ
emaj-231	288	25	institutional	institutional	ADJ
emaj-231	288	26	setups	setup	NOUN
emaj-231	288	27	.	.	PUNCT
emaj-231	289	1	references	reference	NOUN
emaj-231	289	2	abbott	abbott	PROPN
emaj-231	289	3	,	,	PUNCT
emaj-231	289	4	l.	l.	PROPN
emaj-231	289	5	j.	j.	PROPN
emaj-231	289	6	,	,	PUNCT
emaj-231	289	7	parker	parker	PROPN
emaj-231	289	8	,	,	PUNCT
emaj-231	289	9	s.	s.	PROPN
emaj-231	289	10	,	,	PUNCT
emaj-231	289	11	peters	peters	PROPN
emaj-231	289	12	,	,	PUNCT
emaj-231	289	13	g.	g.	PROPN
emaj-231	289	14	f.	f.	PROPN
emaj-231	289	15	,	,	PUNCT
emaj-231	289	16	and	and	CCONJ
emaj-231	289	17	raghunandan	raghunandan	PROPN
emaj-231	289	18	,	,	PUNCT
emaj-231	289	19	k.	k.	PROPN
emaj-231	289	20	,	,	PUNCT
emaj-231	289	21	(	(	PUNCT
emaj-231	289	22	2003	2003	NUM
emaj-231	289	23	)	)	PUNCT
emaj-231	289	24	.	.	PUNCT
emaj-231	290	1	association	association	NOUN
emaj-231	290	2	between	between	ADP
emaj-231	290	3	audit	audit	NOUN
emaj-231	290	4	committee	committee	NOUN
emaj-231	290	5	characteristics	characteristic	NOUN
emaj-231	290	6	and	and	CCONJ
emaj-231	290	7	audit	audit	NOUN
emaj-231	290	8	fees	fee	NOUN
emaj-231	290	9	,	,	PUNCT
emaj-231	290	10	auditing	auditing	NOUN
emaj-231	290	11	:	:	PUNCT
emaj-231	290	12	a	a	DET
emaj-231	290	13	journal	journal	NOUN
emaj-231	290	14	of	of	ADP
emaj-231	290	15	practice	practice	NOUN
emaj-231	290	16	and	and	CCONJ
emaj-231	290	17	theory	theory	NOUN
emaj-231	290	18	,	,	PUNCT
emaj-231	290	19	22(2	22(2	NUM
emaj-231	290	20	)	)	PUNCT
emaj-231	290	21	,	,	PUNCT
emaj-231	290	22	17	17	NUM
emaj-231	290	23	-	-	SYM
emaj-231	290	24	32	32	NUM
emaj-231	290	25	.	.	PUNCT
emaj-231	291	1	agoes	agoe	NOUN
emaj-231	291	2	,	,	PUNCT
emaj-231	291	3	s.	s.	PROPN
emaj-231	291	4	,	,	PUNCT
emaj-231	291	5	(	(	PUNCT
emaj-231	291	6	2004	2004	NUM
emaj-231	291	7	)	)	PUNCT
emaj-231	291	8	.	.	PUNCT
emaj-231	292	1	auditing	auditing	NOUN
emaj-231	292	2	(	(	PUNCT
emaj-231	292	3	accountants	accountant	NOUN
emaj-231	292	4	’	'	PUNCT
emaj-231	292	5	examination	examination	NOUN
emaj-231	292	6	)	)	PUNCT
emaj-231	292	7	by	by	ADP
emaj-231	292	8	public	public	ADJ
emaj-231	292	9	accounting	accounting	NOUN
emaj-231	292	10	firm	firm	NOUN
emaj-231	292	11	,	,	PUNCT
emaj-231	292	12	1	1	NUM
emaj-231	292	13	,	,	PUNCT
emaj-231	292	14	3rd	3rd	ADJ
emaj-231	292	15	ed	ed	NOUN
emaj-231	292	16	.	.	PROPN
emaj-231	292	17	,	,	PUNCT
emaj-231	292	18	jakarta	jakarta	PROPN
emaj-231	292	19	:	:	PUNCT
emaj-231	292	20	university	university	NOUN
emaj-231	292	21	of	of	ADP
emaj-231	292	22	indonesia	indonesia	PROPN
emaj-231	292	23	.	.	PUNCT
emaj-231	293	1	al	al	PROPN
emaj-231	293	2	-	-	PUNCT
emaj-231	293	3	hajaya	hajaya	PROPN
emaj-231	293	4	,	,	PUNCT
emaj-231	293	5	k.	k.	PROPN
emaj-231	293	6	,	,	PUNCT
emaj-231	293	7	(	(	PUNCT
emaj-231	293	8	2019	2019	NUM
emaj-231	293	9	)	)	PUNCT
emaj-231	293	10	.	.	PUNCT
emaj-231	294	1	the	the	DET
emaj-231	294	2	impact	impact	NOUN
emaj-231	294	3	of	of	ADP
emaj-231	294	4	audit	audit	NOUN
emaj-231	294	5	committee	committee	NOUN
emaj-231	294	6	effectiveness	effectiveness	NOUN
emaj-231	294	7	on	on	ADP
emaj-231	294	8	audit	audit	NOUN
emaj-231	294	9	quality	quality	NOUN
emaj-231	294	10	:	:	PUNCT
emaj-231	294	11	evidence	evidence	NOUN
emaj-231	294	12	from	from	ADP
emaj-231	294	13	the	the	DET
emaj-231	294	14	middle	middle	PROPN
emaj-231	294	15	east	east	PROPN
emaj-231	294	16	,	,	PUNCT
emaj-231	294	17	international	international	ADJ
emaj-231	294	18	review	review	NOUN
emaj-231	294	19	of	of	ADP
emaj-231	294	20	management	management	NOUN
emaj-231	294	21	and	and	CCONJ
emaj-231	294	22	marketing	marketing	NOUN
emaj-231	294	23	,	,	PUNCT
emaj-231	294	24	9(5	9(5	NUM
emaj-231	294	25	)	)	PUNCT
emaj-231	294	26	,	,	PUNCT
emaj-231	294	27	1	1	NUM
emaj-231	294	28	-	-	SYM
emaj-231	294	29	8	8	NUM
emaj-231	294	30	.	.	X
emaj-231	294	31	ali	ali	PROPN
emaj-231	294	32	,	,	PUNCT
emaj-231	294	33	s.	s.	PROPN
emaj-231	294	34	,	,	PUNCT
emaj-231	294	35	and	and	CCONJ
emaj-231	294	36	aulia	aulia	PROPN
emaj-231	294	37	,	,	PUNCT
emaj-231	294	38	m.	m.	NOUN
emaj-231	294	39	,	,	PUNCT
emaj-231	294	40	(	(	PUNCT
emaj-231	294	41	2015	2015	NUM
emaj-231	294	42	)	)	PUNCT
emaj-231	294	43	.	.	PUNCT
emaj-231	295	1	audit	audit	NOUN
emaj-231	295	2	firm	firm	ADJ
emaj-231	295	3	size	size	NOUN
emaj-231	295	4	,	,	PUNCT
emaj-231	295	5	auditor	auditor	NOUN
emaj-231	295	6	industry	industry	NOUN
emaj-231	295	7	specialization	specialization	NOUN
emaj-231	295	8	,	,	PUNCT
emaj-231	295	9	and	and	CCONJ
emaj-231	295	10	audit	audit	NOUN
emaj-231	295	11	quality	quality	NOUN
emaj-231	295	12	:	:	PUNCT
emaj-231	295	13	an	an	DET
emaj-231	295	14	empirical	empirical	ADJ
emaj-231	295	15	study	study	NOUN
emaj-231	295	16	of	of	ADP
emaj-231	295	17	indonesian	indonesian	ADJ
emaj-231	295	18	state	state	NOUN
emaj-231	295	19	-	-	PUNCT
emaj-231	295	20	owned	own	VERB
emaj-231	295	21	enterprises	enterprise	NOUN
emaj-231	295	22	,	,	PUNCT
emaj-231	295	23	research	research	NOUN
emaj-231	295	24	journal	journal	NOUN
emaj-231	295	25	of	of	ADP
emaj-231	295	26	finance	finance	NOUN
emaj-231	295	27	and	and	CCONJ
emaj-231	295	28	accounting	accounting	NOUN
emaj-231	295	29	,	,	PUNCT
emaj-231	295	30	6	6	NUM
emaj-231	295	31	(	(	PUNCT
emaj-231	295	32	22	22	NUM
emaj-231	295	33	)	)	PUNCT
emaj-231	295	34	,	,	PUNCT
emaj-231	295	35	1	1	NUM
emaj-231	295	36	-	-	SYM
emaj-231	295	37	14	14	NUM
emaj-231	295	38	.	.	PUNCT
emaj-231	296	1	alzeban	alzeban	PROPN
emaj-231	296	2	,	,	PUNCT
emaj-231	296	3	a.	a.	NOUN
emaj-231	296	4	,	,	PUNCT
emaj-231	296	5	and	and	CCONJ
emaj-231	296	6	sawan	sawan	PROPN
emaj-231	296	7	,	,	PUNCT
emaj-231	296	8	n.	n.	NOUN
emaj-231	296	9	,	,	PUNCT
emaj-231	296	10	(	(	PUNCT
emaj-231	296	11	2015	2015	NUM
emaj-231	296	12	)	)	PUNCT
emaj-231	296	13	.	.	PUNCT
emaj-231	297	1	the	the	DET
emaj-231	297	2	impact	impact	NOUN
emaj-231	297	3	of	of	ADP
emaj-231	297	4	audit	audit	NOUN
emaj-231	297	5	committee	committee	NOUN
emaj-231	297	6	characteristics	characteristic	NOUN
emaj-231	297	7	on	on	ADP
emaj-231	297	8	the	the	DET
emaj-231	297	9	implementation	implementation	NOUN
emaj-231	297	10	of	of	ADP
emaj-231	297	11	internal	internal	ADJ
emaj-231	297	12	audit	audit	NOUN
emaj-231	297	13	recommendations	recommendation	NOUN
emaj-231	297	14	.	.	PUNCT
emaj-231	298	1	journal	journal	NOUN
emaj-231	298	2	of	of	ADP
emaj-231	298	3	international	international	ADJ
emaj-231	298	4	accounting	accounting	NOUN
emaj-231	298	5	,	,	PUNCT
emaj-231	298	6	auditing	auditing	NOUN
emaj-231	298	7	,	,	PUNCT
emaj-231	298	8	and	and	CCONJ
emaj-231	298	9	taxation	taxation	NOUN
emaj-231	298	10	,	,	PUNCT
emaj-231	298	11	24	24	NUM
emaj-231	298	12	(	(	PUNCT
emaj-231	298	13	1	1	NUM
emaj-231	298	14	)	)	PUNCT
emaj-231	298	15	,	,	PUNCT
emaj-231	298	16	61	61	NUM
emaj-231	298	17	-	-	SYM
emaj-231	298	18	71	71	NUM
emaj-231	298	19	.	.	PUNCT
emaj-231	299	1	andriyani	andriyani	PROPN
emaj-231	299	2	,	,	PUNCT
emaj-231	299	3	b	b	PROPN
emaj-231	299	4	dan	dan	PROPN
emaj-231	299	5	laksito	laksito	PROPN
emaj-231	299	6	,	,	PUNCT
emaj-231	299	7	h.	h.	PROPN
emaj-231	299	8	,	,	PUNCT
emaj-231	299	9	(	(	PUNCT
emaj-231	299	10	2017	2017	NUM
emaj-231	299	11	)	)	PUNCT
emaj-231	299	12	.	.	PUNCT
emaj-231	300	1	analisis	analisis	ADJ
emaj-231	300	2	pengaruh	pengaruh	NOUN
emaj-231	300	3	struktur	struktur	X
emaj-231	300	4	kepemilikan	kepemilikan	PROPN
emaj-231	300	5	perusahaan	perusahaan	PROPN
emaj-231	300	6	terhadap	terhadap	PROPN
emaj-231	300	7	biaya	biaya	PROPN
emaj-231	300	8	audit	audit	NOUN
emaj-231	300	9	,	,	PUNCT
emaj-231	300	10	diponegoro	diponegoro	INTJ
emaj-231	300	11	journal	journal	PROPN
emaj-231	300	12	of	of	ADP
emaj-231	300	13	accounting	accounting	NOUN
emaj-231	300	14	,	,	PUNCT
emaj-231	300	15	6(3	6(3	NUM
emaj-231	300	16	)	)	PUNCT
emaj-231	300	17	,	,	PUNCT
emaj-231	300	18	1	1	NUM
emaj-231	300	19	-	-	SYM
emaj-231	300	20	11	11	NUM
emaj-231	300	21	.	.	PUNCT
emaj-231	301	1	azmi	azmi	PROPN
emaj-231	301	2	,	,	PUNCT
emaj-231	301	3	n.a	n.a	PROPN
emaj-231	301	4	.	.	PROPN
emaj-231	301	5	,	,	PUNCT
emaj-231	301	6	zakaria	zakaria	PROPN
emaj-231	301	7	,	,	PUNCT
emaj-231	301	8	n.b	n.b	PROPN
emaj-231	301	9	.	.	PROPN
emaj-231	301	10	,	,	PUNCT
emaj-231	301	11	and	and	CCONJ
emaj-231	301	12	yusoff	yusoff	NOUN
emaj-231	301	13	,	,	PUNCT
emaj-231	301	14	m.	m.	PROPN
emaj-231	301	15	atef	atef	PROPN
emaj-231	301	16	md	md	PROPN
emaj-231	301	17	.	.	PROPN
emaj-231	301	18	,	,	PUNCT
emaj-231	301	19	(	(	PUNCT
emaj-231	301	20	2013	2013	NUM
emaj-231	301	21	)	)	PUNCT
emaj-231	301	22	.	.	PUNCT
emaj-231	302	1	audit	audit	NOUN
emaj-231	302	2	committee	committee	NOUN
emaj-231	302	3	attributes	attribute	VERB
emaj-231	302	4	on	on	ADP
emaj-231	302	5	audit	audit	NOUN
emaj-231	302	6	fees	fee	NOUN
emaj-231	302	7	:	:	PUNCT
emaj-231	302	8	the	the	DET
emaj-231	302	9	impact	impact	NOUN
emaj-231	302	10	of	of	ADP
emaj-231	302	11	malaysian	malaysian	ADJ
emaj-231	302	12	code	code	NOUN
emaj-231	302	13	of	of	ADP
emaj-231	302	14	corporate	corporate	ADJ
emaj-231	302	15	governance	governance	NOUN
emaj-231	302	16	(	(	PUNCT
emaj-231	302	17	mccg	mccg	PROPN
emaj-231	302	18	)	)	PUNCT
emaj-231	302	19	2007	2007	NUM
emaj-231	302	20	,	,	PUNCT
emaj-231	302	21	journal	journal	NOUN
emaj-231	302	22	of	of	ADP
emaj-231	302	23	modern	modern	ADJ
emaj-231	302	24	accounting	accounting	NOUN
emaj-231	302	25	and	and	CCONJ
emaj-231	302	26	auditing	auditing	NOUN
emaj-231	302	27	,	,	PUNCT
emaj-231	302	28	9	9	NUM
emaj-231	302	29	(	(	PUNCT
emaj-231	302	30	11	11	NUM
emaj-231	302	31	)	)	PUNCT
emaj-231	302	32	,	,	PUNCT
emaj-231	302	33	1442	1442	NUM
emaj-231	302	34	-	-	SYM
emaj-231	302	35	1453	1453	NUM
emaj-231	302	36	.	.	PUNCT
emaj-231	303	1	bala	bala	PROPN
emaj-231	303	2	,	,	PUNCT
emaj-231	303	3	h.	h.	PROPN
emaj-231	303	4	,	,	PUNCT
emaj-231	303	5	amran	amran	PROPN
emaj-231	303	6	,	,	PUNCT
emaj-231	303	7	n.a	n.a	PROPN
emaj-231	303	8	.	.	PROPN
emaj-231	303	9	,	,	PUNCT
emaj-231	303	10	and	and	CCONJ
emaj-231	303	11	shaari	shaari	PROPN
emaj-231	303	12	,	,	PUNCT
emaj-231	303	13	h.	h.	PROPN
emaj-231	303	14	,	,	PUNCT
emaj-231	303	15	(	(	PUNCT
emaj-231	303	16	2018	2018	NUM
emaj-231	303	17	)	)	PUNCT
emaj-231	303	18	.	.	PUNCT
emaj-231	304	1	the	the	DET
emaj-231	304	2	relationship	relationship	NOUN
emaj-231	304	3	between	between	ADP
emaj-231	304	4	audit	audit	NOUN
emaj-231	304	5	committee	committee	NOUN
emaj-231	304	6	attributes	attribute	NOUN
emaj-231	304	7	and	and	CCONJ
emaj-231	304	8	audit	audit	NOUN
emaj-231	304	9	fees	fee	NOUN
emaj-231	304	10	of	of	ADP
emaj-231	304	11	listed	list	VERB
emaj-231	304	12	companies	company	NOUN
emaj-231	304	13	in	in	ADP
emaj-231	304	14	nigeria	nigeria	PROPN
emaj-231	304	15	,	,	PUNCT
emaj-231	304	16	the	the	DET
emaj-231	304	17	social	social	ADJ
emaj-231	304	18	science	science	NOUN
emaj-231	304	19	journal	journal	NOUN
emaj-231	304	20	,	,	PUNCT
emaj-231	304	21	special	special	ADJ
emaj-231	304	22	issue	issue	NOUN
emaj-231	304	23	,	,	PUNCT
emaj-231	304	24	(	(	PUNCT
emaj-231	304	25	6	6	NUM
emaj-231	304	26	)	)	PUNCT
emaj-231	304	27	,	,	PUNCT
emaj-231	304	28	402408	402408	NUM
emaj-231	304	29	.	.	PUNCT
emaj-231	305	1	barua	barua	PROPN
emaj-231	305	2	,	,	PUNCT
emaj-231	305	3	a.	a.	PROPN
emaj-231	305	4	,	,	PUNCT
emaj-231	305	5	hossain	hossain	PROPN
emaj-231	305	6	,	,	PUNCT
emaj-231	305	7	m.s	m.s	PROPN
emaj-231	305	8	.	.	PROPN
emaj-231	305	9	,	,	PUNCT
emaj-231	305	10	and	and	CCONJ
emaj-231	305	11	rama	rama	PROPN
emaj-231	305	12	,	,	PUNCT
emaj-231	305	13	d.v	d.v	PROPN
emaj-231	305	14	.	.	PROPN
emaj-231	305	15	,	,	PUNCT
emaj-231	305	16	(	(	PUNCT
emaj-231	305	17	2019	2019	NUM
emaj-231	305	18	)	)	PUNCT
emaj-231	305	19	.	.	PUNCT
emaj-231	306	1	financial	financial	ADJ
emaj-231	306	2	versus	versus	ADP
emaj-231	306	3	operating	operate	VERB
emaj-231	306	4	liability	liability	NOUN
emaj-231	306	5	leverage	leverage	NOUN
emaj-231	306	6	and	and	CCONJ
emaj-231	306	7	audit	audit	NOUN
emaj-231	306	8	fees	fee	NOUN
emaj-231	306	9	,	,	PUNCT
emaj-231	306	10	international	international	ADJ
emaj-231	306	11	journal	journal	NOUN
emaj-231	306	12	of	of	ADP
emaj-231	306	13	auditing	auditing	NOUN
emaj-231	306	14	,	,	PUNCT
emaj-231	306	15	23(2	23(2	NOUN
emaj-231	306	16	)	)	PUNCT
emaj-231	306	17	,	,	PUNCT
emaj-231	306	18	231	231	NUM
emaj-231	306	19	-	-	SYM
emaj-231	306	20	244	244	NUM
emaj-231	306	21	.	.	PUNCT
emaj-231	307	1	beshkooh	beshkooh	PROPN
emaj-231	307	2	,	,	PUNCT
emaj-231	307	3	m.	m.	NOUN
emaj-231	307	4	,	,	PUNCT
emaj-231	307	5	soumehsaraei	soumehsaraei	NOUN
emaj-231	307	6	,	,	PUNCT
emaj-231	307	7	b.g	b.g	PROPN
emaj-231	307	8	.	.	PROPN
emaj-231	307	9	,	,	PUNCT
emaj-231	307	10	mahmoudi	mahmoudi	NOUN
emaj-231	307	11	,	,	PUNCT
emaj-231	307	12	v.	v.	ADV
emaj-231	307	13	,	,	PUNCT
emaj-231	307	14	and	and	CCONJ
emaj-231	307	15	kazemtabriz	kazemtabriz	PROPN
emaj-231	307	16	,	,	PUNCT
emaj-231	307	17	f.	f.	PROPN
emaj-231	307	18	,	,	PUNCT
emaj-231	307	19	(	(	PUNCT
emaj-231	307	20	2013	2013	NUM
emaj-231	307	21	)	)	PUNCT
emaj-231	307	22	the	the	DET
emaj-231	307	23	relationship	relationship	NOUN
emaj-231	307	24	between	between	ADP
emaj-231	307	25	audit	audit	NOUN
emaj-231	307	26	quality	quality	NOUN
emaj-231	307	27	and	and	CCONJ
emaj-231	307	28	agency	agency	NOUN
emaj-231	307	29	cost	cost	NOUN
emaj-231	307	30	,	,	PUNCT
emaj-231	307	31	journal	journal	NOUN
emaj-231	307	32	of	of	ADP
emaj-231	307	33	basic	basic	ADJ
emaj-231	307	34	and	and	CCONJ
emaj-231	307	35	applied	apply	VERB
emaj-231	307	36	scientific	scientific	ADJ
emaj-231	307	37	research	research	NOUN
emaj-231	307	38	,	,	PUNCT
emaj-231	307	39	3(2	3(2	NUM
emaj-231	307	40	)	)	PUNCT
emaj-231	307	41	,	,	PUNCT
emaj-231	307	42	516	516	NUM
emaj-231	307	43	-	-	SYM
emaj-231	307	44	525	525	NUM
emaj-231	307	45	.	.	PUNCT
emaj-231	308	1	burrowes	burrowes	PROPN
emaj-231	308	2	,	,	PUNCT
emaj-231	308	3	a.	a.	NOUN
emaj-231	308	4	,	,	PUNCT
emaj-231	308	5	and	and	CCONJ
emaj-231	308	6	hendricks	hendrick	NOUN
emaj-231	308	7	,	,	PUNCT
emaj-231	308	8	a.	a.	NOUN
emaj-231	308	9	,	,	PUNCT
emaj-231	308	10	(	(	PUNCT
emaj-231	308	11	2005	2005	NUM
emaj-231	308	12	)	)	PUNCT
emaj-231	308	13	.	.	PUNCT
emaj-231	309	1	independent	independent	ADJ
emaj-231	309	2	financial	financial	ADJ
emaj-231	309	3	experts	expert	NOUN
emaj-231	309	4	:	:	PUNCT
emaj-231	309	5	from	from	ADP
emaj-231	309	6	wished	wish	VERB
emaj-231	309	7	for	for	ADP
emaj-231	309	8	to	to	ADP
emaj-231	309	9	wistful	wistful	ADJ
emaj-231	309	10	thinking	thinking	NOUN
emaj-231	309	11	,	,	PUNCT
emaj-231	309	12	managerial	managerial	ADJ
emaj-231	309	13	finance	finance	NOUN
emaj-231	309	14	,	,	PUNCT
emaj-231	309	15	31(9	31(9	NUM
emaj-231	309	16	)	)	PUNCT
emaj-231	309	17	,	,	PUNCT
emaj-231	309	18	52	52	NUM
emaj-231	309	19	-	-	SYM
emaj-231	309	20	62	62	NUM
emaj-231	309	21	.	.	PUNCT
emaj-231	310	1	carcello	carcello	PROPN
emaj-231	310	2	,	,	PUNCT
emaj-231	310	3	j.v	j.v	PROPN
emaj-231	310	4	.	.	PROPN
emaj-231	310	5	,	,	PUNCT
emaj-231	310	6	hermanson	hermanson	PROPN
emaj-231	310	7	,	,	PUNCT
emaj-231	310	8	d.r	d.r	PROPN
emaj-231	310	9	.	.	PROPN
emaj-231	310	10	,	,	PUNCT
emaj-231	310	11	neal	neal	PROPN
emaj-231	310	12	,	,	PUNCT
emaj-231	310	13	t.l	t.l	PROPN
emaj-231	310	14	.	.	PROPN
emaj-231	310	15	,	,	PUNCT
emaj-231	310	16	and	and	CCONJ
emaj-231	310	17	riley	riley	PROPN
emaj-231	310	18	jr	jr	PROPN
emaj-231	310	19	,	,	PUNCT
emaj-231	310	20	r.a	r.a	PROPN
emaj-231	310	21	.	.	PROPN
emaj-231	310	22	,	,	PUNCT
emaj-231	310	23	(	(	PUNCT
emaj-231	310	24	2002	2002	NUM
emaj-231	310	25	)	)	PUNCT
emaj-231	310	26	.	.	PUNCT
emaj-231	311	1	board	board	NOUN
emaj-231	311	2	characteristics	characteristic	NOUN
emaj-231	311	3	and	and	CCONJ
emaj-231	311	4	audit	audit	NOUN
emaj-231	311	5	fees	fee	NOUN
emaj-231	311	6	,	,	PUNCT
emaj-231	311	7	contemporary	contemporary	ADJ
emaj-231	311	8	accounting	accounting	NOUN
emaj-231	311	9	research	research	NOUN
emaj-231	311	10	,	,	PUNCT
emaj-231	311	11	19	19	NUM
emaj-231	311	12	(	(	PUNCT
emaj-231	311	13	3	3	NUM
emaj-231	311	14	)	)	PUNCT
emaj-231	311	15	,	,	PUNCT
emaj-231	311	16	365–384	365–384	NUM
emaj-231	311	17	.	.	PUNCT
emaj-231	312	1	https://www.researchgate.net/scientific-contributions/mohd-atef-md-yusoff-2114505564	https://www.researchgate.net/scientific-contributions/mohd-atef-md-yusoff-2114505564	PROPN
emaj-231	312	2	volume	volume	NOUN
emaj-231	312	3	11	11	NUM
emaj-231	312	4	no	no	DET
emaj-231	312	5	2	2	NUM
emaj-231	312	6	(	(	PUNCT
emaj-231	312	7	2021	2021	NUM
emaj-231	312	8	)	)	PUNCT
emaj-231	312	9	|	|	ADV
emaj-231	312	10	issn	issn	VERB
emaj-231	312	11	2158	2158	NUM
emaj-231	312	12	-	-	SYM
emaj-231	312	13	8708	8708	NUM
emaj-231	312	14	(	(	PUNCT
emaj-231	312	15	online	online	NOUN
emaj-231	312	16	)	)	PUNCT
emaj-231	312	17	|	|	ADV
emaj-231	312	18	doi	doi	X
emaj-231	312	19	10.5195	10.5195	NUM
emaj-231	312	20	/	/	SYM
emaj-231	312	21	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	312	22	|	|	ADV
emaj-231	312	23	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-231	312	24	prem	prem	PROPN
emaj-231	312	25	lal	lal	PROPN
emaj-231	312	26	joshi	joshi	PROPN
emaj-231	312	27	,	,	PUNCT
emaj-231	312	28	ashutosh	ashutosh	PROPN
emaj-231	312	29	deshmukh	deshmukh	PROPN
emaj-231	312	30	,	,	PUNCT
emaj-231	312	31	jamel	jamel	PROPN
emaj-231	312	32	azibi	azibi	NOUN
emaj-231	312	33	emerging	emerge	VERB
emaj-231	312	34	markets	market	NOUN
emaj-231	312	35	journal	journal	NOUN
emaj-231	312	36	|	|	ADV
emaj-231	312	37	p	p	NOUN
emaj-231	312	38	a	a	DET
emaj-231	312	39	g	g	NOUN
emaj-231	312	40	e	e	NOUN
emaj-231	312	41	3	3	NUM
emaj-231	312	42	3	3	NUM
emaj-231	312	43	carey	carey	NOUN
emaj-231	312	44	,	,	PUNCT
emaj-231	312	45	p.	p.	PROPN
emaj-231	312	46	,	,	PUNCT
emaj-231	312	47	r.	r.	PROPN
emaj-231	312	48	simnett	simnett	PROPN
emaj-231	312	49	,	,	PUNCT
emaj-231	312	50	and	and	CCONJ
emaj-231	312	51	g.	g.	PROPN
emaj-231	312	52	tanewski	tanewski	PROPN
emaj-231	312	53	,	,	PUNCT
emaj-231	312	54	(	(	PUNCT
emaj-231	312	55	2000	2000	NUM
emaj-231	312	56	)	)	PUNCT
emaj-231	312	57	.	.	PUNCT
emaj-231	313	1	voluntary	voluntary	ADJ
emaj-231	313	2	demand	demand	NOUN
emaj-231	313	3	for	for	ADP
emaj-231	313	4	internal	internal	ADJ
emaj-231	313	5	and	and	CCONJ
emaj-231	313	6	external	external	ADJ
emaj-231	313	7	auditing	auditing	NOUN
emaj-231	313	8	by	by	ADP
emaj-231	313	9	family	family	NOUN
emaj-231	313	10	businesses	business	NOUN
emaj-231	313	11	,	,	PUNCT
emaj-231	313	12	auditing	audit	VERB
emaj-231	313	13	:	:	PUNCT
emaj-231	313	14	a	a	DET
emaj-231	313	15	journal	journal	NOUN
emaj-231	313	16	of	of	ADP
emaj-231	313	17	practice	practice	NOUN
emaj-231	313	18	and	and	CCONJ
emaj-231	313	19	theory	theory	NOUN
emaj-231	313	20	19	19	NUM
emaj-231	313	21	(	(	PUNCT
emaj-231	313	22	supplement	supplement	NOUN
emaj-231	313	23	)	)	PUNCT
emaj-231	313	24	,	,	PUNCT
emaj-231	313	25	37	37	NUM
emaj-231	313	26	-	-	SYM
emaj-231	313	27	51	51	NUM
emaj-231	313	28	.	.	PUNCT
emaj-231	314	1	castro	castro	PROPN
emaj-231	314	2	,	,	PUNCT
emaj-231	314	3	w.	w.	PROPN
emaj-231	314	4	,	,	PUNCT
emaj-231	314	5	peleias	peleias	PROPN
emaj-231	314	6	,	,	PUNCT
emaj-231	314	7	i.	i.	NOUN
emaj-231	314	8	,	,	PUNCT
emaj-231	314	9	and	and	CCONJ
emaj-231	314	10	silva	silva	NOUN
emaj-231	314	11	,	,	PUNCT
emaj-231	314	12	g.	g.	PROPN
emaj-231	314	13	,	,	PUNCT
emaj-231	314	14	(	(	PUNCT
emaj-231	314	15	2015	2015	NUM
emaj-231	314	16	)	)	PUNCT
emaj-231	314	17	.	.	PUNCT
emaj-231	315	1	determinants	determinant	NOUN
emaj-231	315	2	of	of	ADP
emaj-231	315	3	audit	audit	NOUN
emaj-231	315	4	fees	fee	NOUN
emaj-231	315	5	:	:	PUNCT
emaj-231	315	6	a	a	DET
emaj-231	315	7	study	study	NOUN
emaj-231	315	8	in	in	ADP
emaj-231	315	9	the	the	DET
emaj-231	315	10	companies	company	NOUN
emaj-231	315	11	listed	list	VERB
emaj-231	315	12	on	on	ADP
emaj-231	315	13	the	the	DET
emaj-231	315	14	bm	bm	PROPN
emaj-231	315	15	and	and	CCONJ
emaj-231	315	16	fbovespa	fbovespa	PROPN
emaj-231	315	17	,	,	PUNCT
emaj-231	315	18	revista	revista	PROPN
emaj-231	315	19	contabilidade	contabilidade	NOUN
emaj-231	315	20	and	and	CCONJ
emaj-231	315	21	finanças	finanças	NOUN
emaj-231	315	22	,	,	PUNCT
emaj-231	315	23	26	26	NUM
emaj-231	315	24	(	(	PUNCT
emaj-231	315	25	.69	.69	NUM
emaj-231	315	26	)	)	PUNCT
emaj-231	315	27	.	.	PUNCT
emaj-231	316	1	retrieved	retrieve	VERB
emaj-231	316	2	on	on	ADP
emaj-231	316	3	6	6	NUM
emaj-231	316	4	february	february	NOUN
emaj-231	316	5	2020	2020	NUM
emaj-231	316	6	from	from	ADP
emaj-231	316	7	:	:	PUNCT
emaj-231	316	8	https://www.scielo.br/scielo.php?script=sci_arttex	https://www.scielo.br/scielo.php?script=sci_arttex	PROPN
emaj-231	316	9	tandpid	tandpid	NOUN
emaj-231	316	10	=	=	NOUN
emaj-231	316	11	s151970772015000300261andlng	s151970772015000300261andlng	NOUN
emaj-231	316	12	=	=	NOUN
emaj-231	316	13	ptandtlng	ptandtlng	NOUN
emaj-231	316	14	=	=	SYM
emaj-231	316	15	pt	pt	PROPN
emaj-231	316	16	.	.	PROPN
emaj-231	316	17	choi	choi	PROPN
emaj-231	316	18	,	,	PUNCT
emaj-231	316	19	jong	jong	PROPN
emaj-231	316	20	-	-	PUNCT
emaj-231	316	21	hag	hag	PROPN
emaj-231	316	22	,	,	PUNCT
emaj-231	316	23	kim	kim	PROPN
emaj-231	316	24	,	,	PUNCT
emaj-231	316	25	francis	francis	PROPN
emaj-231	316	26	,	,	PUNCT
emaj-231	316	27	kim	kim	PROPN
emaj-231	316	28	,	,	PUNCT
emaj-231	316	29	jeong	jeong	PROPN
emaj-231	316	30	-	-	PUNCT
emaj-231	316	31	bon	bon	PROPN
emaj-231	316	32	,	,	PUNCT
emaj-231	316	33	and	and	CCONJ
emaj-231	316	34	zang	zang	PROPN
emaj-231	316	35	,	,	PUNCT
emaj-231	316	36	yoonseok	yoonseok	PROPN
emaj-231	316	37	.	.	PUNCT
emaj-231	316	38	,	,	PUNCT
emaj-231	316	39	(	(	PUNCT
emaj-231	316	40	2010	2010	NUM
emaj-231	316	41	)	)	PUNCT
emaj-231	316	42	.	.	PUNCT
emaj-231	317	1	audit	audit	NOUN
emaj-231	317	2	office	office	NOUN
emaj-231	317	3	size	size	NOUN
emaj-231	317	4	,	,	PUNCT
emaj-231	317	5	audit	audit	NOUN
emaj-231	317	6	quality	quality	NOUN
emaj-231	317	7	,	,	PUNCT
emaj-231	317	8	and	and	CCONJ
emaj-231	317	9	audit	audit	NOUN
emaj-231	317	10	pricing	pricing	NOUN
emaj-231	317	11	.	.	PUNCT
emaj-231	318	1	auditing	auditing	NOUN
emaj-231	318	2	:	:	PUNCT
emaj-231	318	3	a	a	DET
emaj-231	318	4	journal	journal	NOUN
emaj-231	318	5	of	of	ADP
emaj-231	318	6	practice	practice	NOUN
emaj-231	318	7	and	and	CCONJ
emaj-231	318	8	theory	theory	NOUN
emaj-231	318	9	.	.	PUNCT
emaj-231	319	1	29	29	NUM
emaj-231	319	2	,	,	PUNCT
emaj-231	319	3	(	(	PUNCT
emaj-231	319	4	1	1	NUM
emaj-231	319	5	)	)	PUNCT
emaj-231	319	6	,	,	PUNCT
emaj-231	319	7	73–97	73–97	NUM
emaj-231	319	8	.	.	PUNCT
emaj-231	320	1	collier	collier	NOUN
emaj-231	320	2	,	,	PUNCT
emaj-231	320	3	p.	p.	NOUN
emaj-231	320	4	,	,	PUNCT
emaj-231	320	5	and	and	CCONJ
emaj-231	320	6	gregory	gregory	PROPN
emaj-231	320	7	,	,	PUNCT
emaj-231	320	8	a.	a.	PROPN
emaj-231	320	9	,	,	PUNCT
emaj-231	320	10	(	(	PUNCT
emaj-231	320	11	1996	1996	NUM
emaj-231	320	12	)	)	PUNCT
emaj-231	320	13	.	.	PUNCT
emaj-231	321	1	audit	audit	NOUN
emaj-231	321	2	committee	committee	NOUN
emaj-231	321	3	effectiveness	effectiveness	NOUN
emaj-231	321	4	and	and	CCONJ
emaj-231	321	5	the	the	DET
emaj-231	321	6	audit	audit	NOUN
emaj-231	321	7	fee	fee	NOUN
emaj-231	321	8	,	,	PUNCT
emaj-231	321	9	european	european	ADJ
emaj-231	321	10	accounting	accounting	PROPN
emaj-231	321	11	review	review	PROPN
emaj-231	321	12	,	,	PUNCT
emaj-231	321	13	5	5	NUM
emaj-231	321	14	,	,	PUNCT
emaj-231	321	15	177	177	NUM
emaj-231	321	16	-	-	SYM
emaj-231	321	17	198	198	NUM
emaj-231	321	18	,	,	PUNCT
emaj-231	321	19	https://doi.org/10.1080/09638189600000012	https://doi.org/10.1080/09638189600000012	NOUN
emaj-231	321	20	deangelo	deangelo	PROPN
emaj-231	321	21	,	,	PUNCT
emaj-231	321	22	l.	l.	PROPN
emaj-231	321	23	,	,	PUNCT
emaj-231	321	24	(	(	PUNCT
emaj-231	321	25	1981	1981	NUM
emaj-231	321	26	)	)	PUNCT
emaj-231	321	27	.	.	PUNCT
emaj-231	322	1	auditor	auditor	NOUN
emaj-231	322	2	size	size	NOUN
emaj-231	322	3	and	and	CCONJ
emaj-231	322	4	audit	audit	NOUN
emaj-231	322	5	quality	quality	NOUN
emaj-231	322	6	,	,	PUNCT
emaj-231	322	7	journal	journal	NOUN
emaj-231	322	8	of	of	ADP
emaj-231	322	9	accounting	accounting	NOUN
emaj-231	322	10	and	and	CCONJ
emaj-231	322	11	economics	economic	NOUN
emaj-231	322	12	,	,	PUNCT
emaj-231	322	13	3(3	3(3	NUM
emaj-231	322	14	)	)	PUNCT
emaj-231	322	15	,	,	PUNCT
emaj-231	322	16	183199	183199	NUM
emaj-231	322	17	.	.	PUNCT
emaj-231	323	1	dekeyser	dekeyser	PROPN
emaj-231	323	2	,	,	PUNCT
emaj-231	323	3	s.	s.	PROPN
emaj-231	323	4	,	,	PUNCT
emaj-231	323	5	gaeremynck	gaeremynck	NOUN
emaj-231	323	6	,	,	PUNCT
emaj-231	323	7	a.	a.	NOUN
emaj-231	323	8	,	,	PUNCT
emaj-231	323	9	and	and	CCONJ
emaj-231	323	10	willekens	willeken	VERB
emaj-231	323	11	,	,	PUNCT
emaj-231	323	12	m.	m.	NOUN
emaj-231	323	13	(	(	PUNCT
emaj-231	323	14	2019	2019	NUM
emaj-231	323	15	)	)	PUNCT
emaj-231	323	16	.	.	PUNCT
emaj-231	324	1	evidence	evidence	NOUN
emaj-231	324	2	of	of	ADP
emaj-231	324	3	industry	industry	NOUN
emaj-231	324	4	scale	scale	NOUN
emaj-231	324	5	effects	effect	NOUN
emaj-231	324	6	on	on	ADP
emaj-231	324	7	audit	audit	NOUN
emaj-231	324	8	hours	hour	NOUN
emaj-231	324	9	,	,	PUNCT
emaj-231	324	10	billing	billing	NOUN
emaj-231	324	11	rates	rate	NOUN
emaj-231	324	12	,	,	PUNCT
emaj-231	324	13	and	and	CCONJ
emaj-231	324	14	pricing	pricing	NOUN
emaj-231	324	15	.	.	PUNCT
emaj-231	325	1	contemporary	contemporary	ADJ
emaj-231	325	2	accounting	accounting	NOUN
emaj-231	325	3	research	research	NOUN
emaj-231	325	4	,	,	PUNCT
emaj-231	325	5	36(2	36(2	NUM
emaj-231	325	6	)	)	PUNCT
emaj-231	325	7	,	,	PUNCT
emaj-231	325	8	666	666	NUM
emaj-231	325	9	–	–	PUNCT
emaj-231	325	10	693	693	NUM
emaj-231	325	11	.	.	PUNCT
emaj-231	326	1	dinh	dinh	PROPN
emaj-231	326	2	,	,	PUNCT
emaj-231	326	3	h.	h.	PROPN
emaj-231	326	4	t.	t.	PROPN
emaj-231	326	5	v.	v.	PROPN
emaj-231	326	6	,	,	PUNCT
emaj-231	326	7	(	(	PUNCT
emaj-231	326	8	2012	2012	NUM
emaj-231	326	9	)	)	PUNCT
emaj-231	326	10	.	.	PUNCT
emaj-231	327	1	determinants	determinant	NOUN
emaj-231	327	2	of	of	ADP
emaj-231	327	3	audit	audit	NOUN
emaj-231	327	4	fees	fee	NOUN
emaj-231	327	5	for	for	ADP
emaj-231	327	6	swedish	swedish	ADJ
emaj-231	327	7	listed	list	VERB
emaj-231	327	8	non	non	ADJ
emaj-231	327	9	-	-	ADJ
emaj-231	327	10	financial	financial	ADJ
emaj-231	327	11	firms	firm	NOUN
emaj-231	327	12	in	in	ADP
emaj-231	327	13	nasdaq	nasdaq	PROPN
emaj-231	327	14	omx	omx	PROPN
emaj-231	327	15	stockholm	stockholm	PROPN
emaj-231	327	16	,	,	PUNCT
emaj-231	327	17	m.sc	m.sc	PROPN
emaj-231	327	18	.	.	PUNCT
emaj-231	328	1	thesis	thesis	NOUN
emaj-231	328	2	,	,	PUNCT
emaj-231	328	3	department	department	NOUN
emaj-231	328	4	of	of	ADP
emaj-231	328	5	business	business	PROPN
emaj-231	328	6	administration	administration	NOUN
emaj-231	328	7	.	.	PUNCT
emaj-231	329	1	school	school	NOUN
emaj-231	329	2	of	of	ADP
emaj-231	329	3	economics	economic	NOUN
emaj-231	329	4	and	and	CCONJ
emaj-231	329	5	management	management	NOUN
emaj-231	329	6	.	.	PUNCT
emaj-231	330	1	lund	lund	PROPN
emaj-231	330	2	university	university	PROPN
emaj-231	330	3	.	.	PUNCT
emaj-231	331	1	el	el	PROPN
emaj-231	331	2	-	-	PUNCT
emaj-231	331	3	gammal	gammal	PROPN
emaj-231	331	4	,	,	PUNCT
emaj-231	331	5	w.	w.	PROPN
emaj-231	331	6	,	,	PUNCT
emaj-231	331	7	(	(	PUNCT
emaj-231	331	8	2010	2010	NUM
emaj-231	331	9	)	)	PUNCT
emaj-231	331	10	.	.	PUNCT
emaj-231	332	1	determinants	determinant	NOUN
emaj-231	332	2	of	of	ADP
emaj-231	332	3	audit	audit	NOUN
emaj-231	332	4	fees	fee	NOUN
emaj-231	332	5	:	:	PUNCT
emaj-231	332	6	evidence	evidence	NOUN
emaj-231	332	7	from	from	ADP
emaj-231	332	8	lebanon	lebanon	PROPN
emaj-231	332	9	,	,	PUNCT
emaj-231	332	10	international	international	ADJ
emaj-231	332	11	business	business	NOUN
emaj-231	332	12	research	research	NOUN
emaj-231	332	13	,	,	PUNCT
emaj-231	332	14	5	5	NUM
emaj-231	332	15	(	(	PUNCT
emaj-231	332	16	11	11	NUM
emaj-231	332	17	)	)	PUNCT
emaj-231	332	18	,	,	PUNCT
emaj-231	332	19	136	136	NUM
emaj-231	332	20	-	-	SYM
emaj-231	332	21	145	145	NUM
emaj-231	332	22	.	.	PUNCT
emaj-231	333	1	fafatas	fafatas	PROPN
emaj-231	333	2	,	,	PUNCT
emaj-231	333	3	s.a	s.a	PROPN
emaj-231	333	4	.	.	PROPN
emaj-231	333	5	,	,	PUNCT
emaj-231	333	6	and	and	CCONJ
emaj-231	333	7	sun	sun	NOUN
emaj-231	333	8	,	,	PUNCT
emaj-231	333	9	k.j	k.j	PROPN
emaj-231	333	10	.	.	PROPN
emaj-231	333	11	,	,	PUNCT
emaj-231	333	12	(	(	PUNCT
emaj-231	333	13	2010	2010	NUM
emaj-231	333	14	)	)	PUNCT
emaj-231	333	15	.	.	PUNCT
emaj-231	334	1	the	the	DET
emaj-231	334	2	relationship	relationship	NOUN
emaj-231	334	3	between	between	ADP
emaj-231	334	4	auditor	auditor	NOUN
emaj-231	334	5	size	size	NOUN
emaj-231	334	6	and	and	CCONJ
emaj-231	334	7	audit	audit	NOUN
emaj-231	334	8	fees	fee	NOUN
emaj-231	334	9	:	:	PUNCT
emaj-231	334	10	further	further	ADJ
emaj-231	334	11	evidence	evidence	NOUN
emaj-231	334	12	from	from	ADP
emaj-231	334	13	big	big	ADJ
emaj-231	334	14	four	four	NUM
emaj-231	334	15	market	market	NOUN
emaj-231	334	16	shares	share	NOUN
emaj-231	334	17	in	in	ADP
emaj-231	334	18	emerging	emerge	VERB
emaj-231	334	19	economies	economy	NOUN
emaj-231	334	20	,	,	PUNCT
emaj-231	334	21	research	research	NOUN
emaj-231	334	22	in	in	ADP
emaj-231	334	23	accounting	account	VERB
emaj-231	334	24	in	in	ADP
emaj-231	334	25	emerging	emerge	VERB
emaj-231	334	26	economies	economy	NOUN
emaj-231	334	27	,	,	PUNCT
emaj-231	334	28	1	1	NUM
emaj-231	334	29	,	,	PUNCT
emaj-231	334	30	57	57	NUM
emaj-231	334	31	-	-	SYM
emaj-231	334	32	85	85	NUM
emaj-231	334	33	.	.	PUNCT
emaj-231	335	1	felix	felix	PROPN
emaj-231	335	2	,	,	PUNCT
emaj-231	335	3	w.l	w.l	PROPN
emaj-231	335	4	.	.	PROPN
emaj-231	335	5	jr	jr	PROPN
emaj-231	335	6	,	,	PUNCT
emaj-231	335	7	gramling	gramling	NOUN
emaj-231	335	8	,	,	PUNCT
emaj-231	335	9	a.	a.	NOUN
emaj-231	335	10	,	,	PUNCT
emaj-231	335	11	and	and	CCONJ
emaj-231	335	12	maletta	maletta	PROPN
emaj-231	335	13	,	,	PUNCT
emaj-231	335	14	m.	m.	NOUN
emaj-231	335	15	,	,	PUNCT
emaj-231	335	16	(	(	PUNCT
emaj-231	335	17	2001	2001	NUM
emaj-231	335	18	)	)	PUNCT
emaj-231	335	19	.	.	PUNCT
emaj-231	336	1	the	the	DET
emaj-231	336	2	contribution	contribution	NOUN
emaj-231	336	3	of	of	ADP
emaj-231	336	4	internal	internal	ADJ
emaj-231	336	5	audit	audit	NOUN
emaj-231	336	6	as	as	ADP
emaj-231	336	7	a	a	DET
emaj-231	336	8	determinant	determinant	NOUN
emaj-231	336	9	of	of	ADP
emaj-231	336	10	external	external	ADJ
emaj-231	336	11	audit	audit	NOUN
emaj-231	336	12	fees	fee	NOUN
emaj-231	336	13	and	and	CCONJ
emaj-231	336	14	factors	factor	NOUN
emaj-231	336	15	influencing	influence	VERB
emaj-231	336	16	this	this	DET
emaj-231	336	17	contribution	contribution	NOUN
emaj-231	336	18	,	,	PUNCT
emaj-231	336	19	journal	journal	NOUN
emaj-231	336	20	of	of	ADP
emaj-231	336	21	accounting	accounting	NOUN
emaj-231	336	22	research	research	NOUN
emaj-231	336	23	,	,	PUNCT
emaj-231	336	24	39(3	39(3	NUM
emaj-231	336	25	)	)	PUNCT
emaj-231	336	26	,	,	PUNCT
emaj-231	336	27	513	513	NUM
emaj-231	336	28	-	-	SYM
emaj-231	336	29	30	30	NUM
emaj-231	336	30	.	.	PUNCT
emaj-231	337	1	galani	galani	PROPN
emaj-231	337	2	,	,	PUNCT
emaj-231	337	3	d.	d.	PROPN
emaj-231	337	4	,	,	PUNCT
emaj-231	337	5	alexandridis	alexandridis	PROPN
emaj-231	337	6	,	,	PUNCT
emaj-231	337	7	a.	a.	NOUN
emaj-231	337	8	,	,	PUNCT
emaj-231	337	9	and	and	CCONJ
emaj-231	337	10	stavropoulos	stavropoulo	NOUN
emaj-231	337	11	,	,	PUNCT
emaj-231	337	12	a.	a.	NOUN
emaj-231	337	13	,	,	PUNCT
emaj-231	337	14	(	(	PUNCT
emaj-231	337	15	2011	2011	NUM
emaj-231	337	16	)	)	PUNCT
emaj-231	337	17	.	.	PUNCT
emaj-231	338	1	the	the	DET
emaj-231	338	2	association	association	NOUN
emaj-231	338	3	between	between	ADP
emaj-231	338	4	the	the	DET
emaj-231	338	5	firm	firm	ADJ
emaj-231	338	6	characteristics	characteristic	NOUN
emaj-231	338	7	and	and	CCONJ
emaj-231	338	8	corporate	corporate	ADJ
emaj-231	338	9	mandatory	mandatory	ADJ
emaj-231	338	10	disclosure	disclosure	NOUN
emaj-231	338	11	:	:	PUNCT
emaj-231	338	12	the	the	DET
emaj-231	338	13	case	case	NOUN
emaj-231	338	14	of	of	ADP
emaj-231	338	15	greece	greece	PROPN
emaj-231	338	16	,	,	PUNCT
emaj-231	338	17	world	world	PROPN
emaj-231	338	18	academy	academy	PROPN
emaj-231	338	19	of	of	ADP
emaj-231	338	20	science	science	NOUN
emaj-231	338	21	.	.	PUNCT
emaj-231	339	1	engineering	engineering	NOUN
emaj-231	339	2	and	and	CCONJ
emaj-231	339	3	technology	technology	NOUN
emaj-231	339	4	,	,	PUNCT
emaj-231	339	5	77	77	NUM
emaj-231	339	6	,	,	PUNCT
emaj-231	339	7	101–107	101–107	NUM
emaj-231	339	8	.	.	PUNCT
emaj-231	340	1	ghafran	ghafran	PROPN
emaj-231	340	2	,	,	PUNCT
emaj-231	340	3	c.	c.	PROPN
emaj-231	340	4	,	,	PUNCT
emaj-231	340	5	and	and	CCONJ
emaj-231	340	6	o’sullivan	o’sullivan	PROPN
emaj-231	340	7	,	,	PUNCT
emaj-231	340	8	n.	n.	NOUN
emaj-231	340	9	,	,	PUNCT
emaj-231	340	10	(	(	PUNCT
emaj-231	340	11	2017	2017	NUM
emaj-231	340	12	)	)	PUNCT
emaj-231	340	13	.	.	PUNCT
emaj-231	341	1	the	the	DET
emaj-231	341	2	impact	impact	NOUN
emaj-231	341	3	of	of	ADP
emaj-231	341	4	audit	audit	NOUN
emaj-231	341	5	committee	committee	NOUN
emaj-231	341	6	expertise	expertise	NOUN
emaj-231	341	7	on	on	ADP
emaj-231	341	8	audit	audit	NOUN
emaj-231	341	9	quality	quality	NOUN
emaj-231	341	10	:	:	PUNCT
emaj-231	341	11	evidence	evidence	NOUN
emaj-231	341	12	from	from	ADP
emaj-231	341	13	uk	uk	PROPN
emaj-231	341	14	audit	audit	NOUN
emaj-231	341	15	fees	fee	NOUN
emaj-231	341	16	,	,	PUNCT
emaj-231	341	17	british	british	ADJ
emaj-231	341	18	accounting	accounting	PROPN
emaj-231	341	19	review	review	PROPN
emaj-231	341	20	,	,	PUNCT
emaj-231	341	21	49	49	NUM
emaj-231	341	22	(	(	PUNCT
emaj-231	341	23	6	6	NUM
emaj-231	341	24	)	)	PUNCT
emaj-231	341	25	,	,	PUNCT
emaj-231	341	26	578	578	NUM
emaj-231	341	27	-	-	SYM
emaj-231	341	28	593	593	NUM
emaj-231	341	29	.	.	PUNCT
emaj-231	342	1	goodwin‐stewart	goodwin‐stewart	NOUN
emaj-231	342	2	,	,	PUNCT
emaj-231	342	3	j.	j.	PROPN
emaj-231	342	4	,	,	PUNCT
emaj-231	342	5	and	and	CCONJ
emaj-231	342	6	kent	kent	PROPN
emaj-231	342	7	,	,	PUNCT
emaj-231	342	8	p.	p.	PROPN
emaj-231	342	9	,	,	PUNCT
emaj-231	342	10	(	(	PUNCT
emaj-231	342	11	2006	2006	NUM
emaj-231	342	12	)	)	PUNCT
emaj-231	342	13	.	.	PUNCT
emaj-231	343	1	relation	relation	NOUN
emaj-231	343	2	between	between	ADP
emaj-231	343	3	external	external	ADJ
emaj-231	343	4	audit	audit	NOUN
emaj-231	343	5	fees	fee	NOUN
emaj-231	343	6	,	,	PUNCT
emaj-231	343	7	audit	audit	NOUN
emaj-231	343	8	committee	committee	NOUN
emaj-231	343	9	characteristics	characteristic	NOUN
emaj-231	343	10	and	and	CCONJ
emaj-231	343	11	internal	internal	ADJ
emaj-231	343	12	audit	audit	NOUN
emaj-231	343	13	,	,	PUNCT
emaj-231	343	14	accounting	accounting	NOUN
emaj-231	343	15	and	and	CCONJ
emaj-231	343	16	finance	finance	NOUN
emaj-231	343	17	.	.	PUNCT
emaj-231	344	1	46(3	46(3	NOUN
emaj-231	344	2	)	)	PUNCT
emaj-231	344	3	,	,	PUNCT
emaj-231	344	4	387	387	NUM
emaj-231	344	5	-	-	SYM
emaj-231	344	6	404	404	NUM
emaj-231	344	7	.	.	PUNCT
emaj-231	345	1	hackenbrack	hackenbrack	NOUN
emaj-231	345	2	,	,	PUNCT
emaj-231	345	3	k.	k.	PROPN
emaj-231	345	4	,	,	PUNCT
emaj-231	345	5	and	and	CCONJ
emaj-231	345	6	knechel	knechel	PROPN
emaj-231	345	7	,	,	PUNCT
emaj-231	345	8	w.	w.	PROPN
emaj-231	345	9	r.	r.	PROPN
emaj-231	345	10	,	,	PUNCT
emaj-231	345	11	(	(	PUNCT
emaj-231	345	12	1997	1997	NUM
emaj-231	345	13	)	)	PUNCT
emaj-231	345	14	.	.	PUNCT
emaj-231	346	1	resource	resource	NOUN
emaj-231	346	2	allocation	allocation	NOUN
emaj-231	346	3	decisions	decision	NOUN
emaj-231	346	4	in	in	ADP
emaj-231	346	5	audit	audit	NOUN
emaj-231	346	6	engagements	engagement	NOUN
emaj-231	346	7	,	,	PUNCT
emaj-231	346	8	contemporary	contemporary	ADJ
emaj-231	346	9	accounting	accounting	NOUN
emaj-231	346	10	research	research	NOUN
emaj-231	346	11	,	,	PUNCT
emaj-231	346	12	14	14	NUM
emaj-231	346	13	,	,	PUNCT
emaj-231	346	14	481	481	NUM
emaj-231	346	15	–	–	SYM
emaj-231	346	16	500	500	NUM
emaj-231	346	17	.	.	PUNCT
emaj-231	347	1	hallak	hallak	PROPN
emaj-231	347	2	,	,	PUNCT
emaj-231	347	3	r.	r.	PROPN
emaj-231	347	4	t.	t.	PROPN
emaj-231	347	5	p.	p.	PROPN
emaj-231	347	6	,	,	PUNCT
emaj-231	347	7	and	and	CCONJ
emaj-231	347	8	silva	silva	NOUN
emaj-231	347	9	,	,	PUNCT
emaj-231	347	10	a.	a.	PROPN
emaj-231	347	11	l.	l.	PROPN
emaj-231	347	12	c.	c.	PROPN
emaj-231	347	13	,	,	PUNCT
emaj-231	347	14	(	(	PUNCT
emaj-231	347	15	2012	2012	NUM
emaj-231	347	16	)	)	PUNCT
emaj-231	347	17	.	.	PUNCT
emaj-231	348	1	determinants	determinant	NOUN
emaj-231	348	2	das	das	PROPN
emaj-231	348	3	despesas	despesas	PROPN
emaj-231	348	4	com	com	PROPN
emaj-231	348	5	serviços	serviços	PROPN
emaj-231	348	6	de	de	PROPN
emaj-231	348	7	auditoria	auditoria	PROPN
emaj-231	348	8	e	e	PROPN
emaj-231	348	9	consultoria	consultoria	PROPN
emaj-231	348	10	prestados	prestado	NOUN
emaj-231	348	11	pelo	pelo	VERB
emaj-231	348	12	auditor	auditor	NOUN
emaj-231	348	13	independente	independente	NOUN
emaj-231	348	14	no	no	DET
emaj-231	348	15	brasil	brasil	PROPN
emaj-231	348	16	.	.	PUNCT
emaj-231	349	1	revista	revista	PROPN
emaj-231	349	2	contabilidade	contabilidade	PROPN
emaj-231	349	3	and	and	CCONJ
emaj-231	349	4	finanças	finanças	NOUN
emaj-231	349	5	,	,	PUNCT
emaj-231	349	6	23(60	23(60	NUM
emaj-231	349	7	)	)	PUNCT
emaj-231	349	8	,	,	PUNCT
emaj-231	349	9	223	223	NUM
emaj-231	349	10	-	-	SYM
emaj-231	349	11	231	231	NUM
emaj-231	349	12	.	.	PUNCT
emaj-231	350	1	haniffa	haniffa	PROPN
emaj-231	350	2	,	,	PUNCT
emaj-231	350	3	r.	r.	PROPN
emaj-231	350	4	and	and	CCONJ
emaj-231	350	5	cooke	cooke	PROPN
emaj-231	350	6	,	,	PUNCT
emaj-231	350	7	t.e	t.e	PROPN
emaj-231	350	8	.	.	PUNCT
emaj-231	350	9	(	(	PUNCT
emaj-231	350	10	2002	2002	NUM
emaj-231	350	11	)	)	PUNCT
emaj-231	350	12	.	.	PUNCT
emaj-231	351	1	culture	culture	NOUN
emaj-231	351	2	,	,	PUNCT
emaj-231	351	3	corporate	corporate	ADJ
emaj-231	351	4	governance	governance	NOUN
emaj-231	351	5	and	and	CCONJ
emaj-231	351	6	disclosure	disclosure	NOUN
emaj-231	351	7	in	in	ADP
emaj-231	351	8	malaysian	malaysian	ADJ
emaj-231	351	9	corporations	corporation	NOUN
emaj-231	351	10	,	,	PUNCT
emaj-231	351	11	abacus	abacus	PROPN
emaj-231	351	12	,	,	PUNCT
emaj-231	351	13	38	38	NUM
emaj-231	351	14	(	(	PUNCT
emaj-231	351	15	3	3	NUM
emaj-231	351	16	)	)	PUNCT
emaj-231	351	17	,	,	PUNCT
emaj-231	351	18	317	317	NUM
emaj-231	351	19	-	-	SYM
emaj-231	351	20	349	349	NUM
emaj-231	351	21	.	.	PUNCT
emaj-231	352	1	haque	haque	PROPN
emaj-231	352	2	,	,	PUNCT
emaj-231	352	3	t.	t.	PROPN
emaj-231	352	4	,	,	PUNCT
emaj-231	352	5	afroze	afroze	PROPN
emaj-231	352	6	,	,	PUNCT
emaj-231	352	7	s.	s.	PROPN
emaj-231	352	8	,	,	PUNCT
emaj-231	352	9	and	and	CCONJ
emaj-231	352	10	tuz	tuz	PROPN
emaj-231	352	11	-	-	PUNCT
emaj-231	352	12	zohra	zohra	PROPN
emaj-231	352	13	,	,	PUNCT
emaj-231	352	14	f.	f.	PROPN
emaj-231	352	15	,	,	PUNCT
emaj-231	352	16	(	(	PUNCT
emaj-231	352	17	2019	2019	NUM
emaj-231	352	18	)	)	PUNCT
emaj-231	352	19	.	.	PUNCT
emaj-231	353	1	impact	impact	NOUN
emaj-231	353	2	of	of	ADP
emaj-231	353	3	corporate	corporate	ADJ
emaj-231	353	4	governance	governance	NOUN
emaj-231	353	5	on	on	ADP
emaj-231	353	6	audit	audit	NOUN
emaj-231	353	7	fees	fee	NOUN
emaj-231	353	8	and	and	CCONJ
emaj-231	353	9	audit	audit	NOUN
emaj-231	353	10	quality	quality	NOUN
emaj-231	353	11	:	:	PUNCT
emaj-231	353	12	a	a	DET
emaj-231	353	13	study	study	NOUN
emaj-231	353	14	in	in	ADP
emaj-231	353	15	insurance	insurance	NOUN
emaj-231	353	16	industry	industry	NOUN
emaj-231	353	17	in	in	ADP
emaj-231	353	18	bangladesh	bangladesh	PROPN
emaj-231	353	19	,	,	PUNCT
emaj-231	353	20	the	the	DET
emaj-231	353	21	cost	cost	NOUN
emaj-231	353	22	and	and	CCONJ
emaj-231	353	23	management	management	NOUN
emaj-231	353	24	,	,	PUNCT
emaj-231	353	25	47(2	47(2	PROPN
emaj-231	353	26	)	)	PUNCT
emaj-231	353	27	,	,	PUNCT
emaj-231	353	28	411	411	NUM
emaj-231	353	29	.	.	PUNCT
emaj-231	353	30	harris	harris	PROPN
emaj-231	353	31	,	,	PUNCT
emaj-231	353	32	cindy	cindy	PROPN
emaj-231	353	33	k.	k.	PROPN
emaj-231	353	34	,	,	PUNCT
emaj-231	353	35	(	(	PUNCT
emaj-231	353	36	2007	2007	NUM
emaj-231	353	37	)	)	PUNCT
emaj-231	353	38	.	.	PUNCT
emaj-231	354	1	the	the	DET
emaj-231	354	2	association	association	NOUN
emaj-231	354	3	between	between	ADP
emaj-231	354	4	corporate	corporate	ADJ
emaj-231	354	5	governance	governance	NOUN
emaj-231	354	6	and	and	CCONJ
emaj-231	354	7	audit	audit	NOUN
emaj-231	354	8	fees	fee	NOUN
emaj-231	354	9	,	,	PUNCT
emaj-231	354	10	(	(	PUNCT
emaj-231	354	11	2007	2007	NUM
emaj-231	354	12	)	)	PUNCT
emaj-231	354	13	.	.	PUNCT
emaj-231	355	1	business	business	NOUN
emaj-231	355	2	and	and	CCONJ
emaj-231	355	3	economics	economic	NOUN
emaj-231	355	4	faculty	faculty	NOUN
emaj-231	355	5	publications	publication	NOUN
emaj-231	355	6	,	,	PUNCT
emaj-231	355	7	32	32	NUM
emaj-231	355	8	,	,	PUNCT
emaj-231	355	9	https://digitalcommons.ursinus.edu/bus_econ_fac	https://digitalcommons.ursinus.edu/bus_econ_fac	NOUN
emaj-231	355	10	/32	/32	PUNCT
emaj-231	355	11	.	.	PUNCT
emaj-231	356	1	hay	hay	PROPN
emaj-231	356	2	,	,	PUNCT
emaj-231	356	3	d.c	d.c	PROPN
emaj-231	356	4	.	.	PROPN
emaj-231	356	5	,	,	PUNCT
emaj-231	356	6	knechel	knechel	PROPN
emaj-231	356	7	,	,	PUNCT
emaj-231	356	8	w.r	w.r	PROPN
emaj-231	356	9	.	.	PROPN
emaj-231	356	10	and	and	CCONJ
emaj-231	356	11	wong	wong	PROPN
emaj-231	356	12	,	,	PUNCT
emaj-231	356	13	n.	n.	PROPN
emaj-231	356	14	,	,	PUNCT
emaj-231	356	15	(	(	PUNCT
emaj-231	356	16	2006	2006	NUM
emaj-231	356	17	)	)	PUNCT
emaj-231	356	18	.	.	PUNCT
emaj-231	357	1	audit	audit	NOUN
emaj-231	357	2	fee	fee	NOUN
emaj-231	357	3	:	:	PUNCT
emaj-231	357	4	a	a	DET
emaj-231	357	5	meta	meta	ADJ
emaj-231	357	6	-	-	PUNCT
emaj-231	357	7	analysis	analysis	NOUN
emaj-231	357	8	of	of	ADP
emaj-231	357	9	the	the	DET
emaj-231	357	10	effect	effect	NOUN
emaj-231	357	11	of	of	ADP
emaj-231	357	12	supply	supply	NOUN
emaj-231	357	13	and	and	CCONJ
emaj-231	357	14	demand	demand	NOUN
emaj-231	357	15	attributes	attribute	VERB
emaj-231	357	16	,	,	PUNCT
emaj-231	357	17	contemporary	contemporary	ADJ
emaj-231	357	18	accounting	accounting	NOUN
emaj-231	357	19	research	research	NOUN
emaj-231	357	20	,	,	PUNCT
emaj-231	357	21	23	23	NUM
emaj-231	357	22	(	(	PUNCT
emaj-231	357	23	1	1	NUM
emaj-231	357	24	)	)	PUNCT
emaj-231	357	25	,	,	PUNCT
emaj-231	357	26	141	141	NUM
emaj-231	357	27	-	-	SYM
emaj-231	357	28	191	191	NUM
emaj-231	357	29	.	.	PUNCT
emaj-231	358	1	ho	ho	PROPN
emaj-231	358	2	,	,	PUNCT
emaj-231	358	3	s.	s.	PROPN
emaj-231	358	4	,	,	PUNCT
emaj-231	358	5	and	and	CCONJ
emaj-231	358	6	hutchinson	hutchinson	PROPN
emaj-231	358	7	,	,	PUNCT
emaj-231	358	8	m.	m.	NOUN
emaj-231	358	9	,	,	PUNCT
emaj-231	358	10	(	(	PUNCT
emaj-231	358	11	2010	2010	NUM
emaj-231	358	12	)	)	PUNCT
emaj-231	358	13	.	.	PUNCT
emaj-231	359	1	internal	internal	ADJ
emaj-231	359	2	audit	audit	PROPN
emaj-231	359	3	department	department	NOUN
emaj-231	359	4	characteristics	characteristic	NOUN
emaj-231	359	5	/	/	SYM
emaj-231	359	6	activities	activity	NOUN
emaj-231	359	7	and	and	CCONJ
emaj-231	359	8	audit	audit	NOUN
emaj-231	359	9	fees	fee	NOUN
emaj-231	359	10	:	:	PUNCT
emaj-231	359	11	some	some	DET
emaj-231	359	12	evidence	evidence	NOUN
emaj-231	359	13	from	from	ADP
emaj-231	359	14	hong	hong	PROPN
emaj-231	359	15	kong	kong	PROPN
emaj-231	359	16	firms	firm	NOUN
emaj-231	359	17	,	,	PUNCT
emaj-231	359	18	journal	journal	NOUN
emaj-231	359	19	of	of	ADP
emaj-231	359	20	international	international	ADJ
emaj-231	359	21	accounting	accounting	NOUN
emaj-231	359	22	,	,	PUNCT
emaj-231	359	23	auditing	auditing	NOUN
emaj-231	359	24	and	and	CCONJ
emaj-231	359	25	taxation	taxation	NOUN
emaj-231	359	26	,	,	PUNCT
emaj-231	359	27	19(2	19(2	NUM
emaj-231	359	28	)	)	PUNCT
emaj-231	359	29	,	,	PUNCT
emaj-231	359	30	121	121	NUM
emaj-231	359	31	-	-	SYM
emaj-231	359	32	136	136	NUM
emaj-231	359	33	.	.	PUNCT
emaj-231	360	1	hoffman	hoffman	PROPN
emaj-231	360	2	,	,	PUNCT
emaj-231	360	3	b.w	b.w	PROPN
emaj-231	360	4	.	.	PROPN
emaj-231	360	5	,	,	PUNCT
emaj-231	360	6	sellers	seller	NOUN
emaj-231	360	7	,	,	PUNCT
emaj-231	360	8	r.d	r.d	PROPN
emaj-231	360	9	.	.	PROPN
emaj-231	360	10	,	,	PUNCT
emaj-231	360	11	and	and	CCONJ
emaj-231	360	12	skomra	skomra	PROPN
emaj-231	360	13	,	,	PUNCT
emaj-231	360	14	j.	j.	PROPN
emaj-231	360	15	,	,	PUNCT
emaj-231	360	16	(	(	PUNCT
emaj-231	360	17	2018	2018	NUM
emaj-231	360	18	)	)	PUNCT
emaj-231	360	19	.	.	PUNCT
emaj-231	361	1	the	the	DET
emaj-231	361	2	impact	impact	NOUN
emaj-231	361	3	of	of	ADP
emaj-231	361	4	client	client	NOUN
emaj-231	361	5	information	information	NOUN
emaj-231	361	6	technology	technology	NOUN
emaj-231	361	7	capability	capability	NOUN
emaj-231	361	8	on	on	ADP
emaj-231	361	9	audit	audit	NOUN
emaj-231	361	10	pricing	pricing	NOUN
emaj-231	361	11	,	,	PUNCT
emaj-231	361	12	international	international	ADJ
emaj-231	361	13	journal	journal	NOUN
emaj-231	361	14	of	of	ADP
emaj-231	361	15	accounting	accounting	NOUN
emaj-231	361	16	information	information	NOUN
emaj-231	361	17	systems	system	NOUN
emaj-231	361	18	,	,	PUNCT
emaj-231	361	19	29	29	NUM
emaj-231	361	20	,	,	PUNCT
emaj-231	361	21	59	59	NUM
emaj-231	361	22	-	-	SYM
emaj-231	361	23	75	75	NUM
emaj-231	361	24	.	.	PUNCT
emaj-231	362	1	hossain	hossain	PROPN
emaj-231	362	2	,	,	PUNCT
emaj-231	362	3	m.n	m.n	PROPN
emaj-231	362	4	.	.	PROPN
emaj-231	362	5	,	,	PUNCT
emaj-231	362	6	and	and	CCONJ
emaj-231	362	7	sobhan	sobhan	PROPN
emaj-231	362	8	,	,	PUNCT
emaj-231	362	9	r.	r.	PROPN
emaj-231	362	10	,	,	PUNCT
emaj-231	362	11	(	(	PUNCT
emaj-231	362	12	2019	2019	NUM
emaj-231	362	13	)	)	PUNCT
emaj-231	362	14	.	.	PUNCT
emaj-231	363	1	determinants	determinant	NOUN
emaj-231	363	2	of	of	ADP
emaj-231	363	3	audit	audit	NOUN
emaj-231	363	4	fees	fee	NOUN
emaj-231	363	5	:	:	PUNCT
emaj-231	363	6	evidence	evidence	NOUN
emaj-231	363	7	from	from	ADP
emaj-231	363	8	pharmaceutical	pharmaceutical	NOUN
emaj-231	363	9	and	and	CCONJ
emaj-231	363	10	chemical	chemical	NOUN
emaj-231	363	11	industry	industry	NOUN
emaj-231	363	12	of	of	ADP
emaj-231	363	13	bangladesh	bangladesh	PROPN
emaj-231	363	14	.	.	PUNCT
emaj-231	364	1	international	international	ADJ
emaj-231	364	2	journal	journal	NOUN
emaj-231	364	3	of	of	ADP
emaj-231	364	4	trend	trend	NOUN
emaj-231	364	5	in	in	ADP
emaj-231	364	6	scientific	scientific	ADJ
emaj-231	364	7	research	research	NOUN
emaj-231	364	8	and	and	CCONJ
emaj-231	364	9	development	development	NOUN
emaj-231	364	10	,	,	PUNCT
emaj-231	364	11	4(1	4(1	NOUN
emaj-231	364	12	)	)	PUNCT
emaj-231	364	13	,	,	PUNCT
emaj-231	364	14	815	815	NUM
emaj-231	364	15	-	-	SYM
emaj-231	364	16	821	821	NUM
emaj-231	364	17	.	.	PUNCT
emaj-231	365	1	ittonen	ittonen	NOUN
emaj-231	365	2	,	,	PUNCT
emaj-231	365	3	k.	k.	PROPN
emaj-231	365	4	,	,	PUNCT
emaj-231	365	5	and	and	CCONJ
emaj-231	365	6	peni	peni	NOUN
emaj-231	365	7	,	,	PUNCT
emaj-231	365	8	e.	e.	PROPN
emaj-231	365	9	,	,	PUNCT
emaj-231	365	10	(	(	PUNCT
emaj-231	365	11	2012	2012	NUM
emaj-231	365	12	)	)	PUNCT
emaj-231	365	13	.	.	PUNCT
emaj-231	366	1	auditor	auditor	NOUN
emaj-231	366	2	's	's	PART
emaj-231	366	3	gender	gender	NOUN
emaj-231	366	4	and	and	CCONJ
emaj-231	366	5	audit	audit	NOUN
emaj-231	366	6	fees	fee	NOUN
emaj-231	366	7	,	,	PUNCT
emaj-231	366	8	international	international	ADJ
emaj-231	366	9	journal	journal	NOUN
emaj-231	366	10	of	of	ADP
emaj-231	366	11	auditing	auditing	NOUN
emaj-231	366	12	,	,	PUNCT
emaj-231	366	13	16(1	16(1	NUM
emaj-231	366	14	)	)	PUNCT
emaj-231	366	15	,	,	PUNCT
emaj-231	366	16	1	1	NUM
emaj-231	366	17	-	-	SYM
emaj-231	366	18	18	18	NUM
emaj-231	366	19	.	.	PUNCT
emaj-231	367	1	http://www.scielo.br/scielo.php?script=sci_serial&pid=1519-7077&lng=en&nrm=iso	http://www.scielo.br/scielo.php?script=sci_serial&pid=1519-7077&lng=en&nrm=iso	NOUN
emaj-231	367	2	volume	volume	NOUN
emaj-231	367	3	11	11	NUM
emaj-231	367	4	no	no	DET
emaj-231	367	5	2	2	NUM
emaj-231	367	6	(	(	PUNCT
emaj-231	367	7	2021	2021	NUM
emaj-231	367	8	)	)	PUNCT
emaj-231	367	9	|	|	ADV
emaj-231	367	10	issn	issn	VERB
emaj-231	367	11	2158	2158	NUM
emaj-231	367	12	-	-	SYM
emaj-231	367	13	8708	8708	NUM
emaj-231	367	14	(	(	PUNCT
emaj-231	367	15	online	online	NOUN
emaj-231	367	16	)	)	PUNCT
emaj-231	367	17	|	|	ADV
emaj-231	367	18	doi	doi	X
emaj-231	367	19	10.5195	10.5195	NUM
emaj-231	367	20	/	/	SYM
emaj-231	367	21	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	367	22	|	|	ADV
emaj-231	367	23	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-231	367	24	the	the	DET
emaj-231	367	25	effects	effect	NOUN
emaj-231	367	26	of	of	ADP
emaj-231	367	27	internal	internal	ADJ
emaj-231	367	28	audit	audit	NOUN
emaj-231	367	29	,	,	PUNCT
emaj-231	367	30	audit	audit	NOUN
emaj-231	367	31	committee	committee	NOUN
emaj-231	367	32	and	and	CCONJ
emaj-231	367	33	firm	firm	ADJ
emaj-231	367	34	characteristics	characteristic	NOUN
emaj-231	367	35	on	on	ADP
emaj-231	367	36	audit	audit	NOUN
emaj-231	367	37	fees	fee	NOUN
emaj-231	367	38	in	in	ADP
emaj-231	367	39	a	a	DET
emaj-231	367	40	multi	multi	ADJ
emaj-231	367	41	-	-	NOUN
emaj-231	367	42	country	country	NOUN
emaj-231	367	43	and	and	CCONJ
emaj-231	367	44	industry	industry	NOUN
emaj-231	367	45	setting	set	VERB
emaj-231	367	46	page	page	NOUN
emaj-231	367	47	|34|	|34|	NOUN
emaj-231	367	48	emerging	emerge	VERB
emaj-231	367	49	markets	market	NOUN
emaj-231	367	50	journal	journal	PROPN
emaj-231	367	51	januarti	januarti	PROPN
emaj-231	367	52	,	,	PUNCT
emaj-231	367	53	i.	i.	PROPN
emaj-231	367	54	,	,	PUNCT
emaj-231	367	55	and	and	CCONJ
emaj-231	367	56	wiryaningrum	wiryaningrum	PROPN
emaj-231	367	57	,	,	PUNCT
emaj-231	367	58	m.s	m.s	PROPN
emaj-231	367	59	.	.	PROPN
emaj-231	367	60	,	,	PUNCT
emaj-231	367	61	(	(	PUNCT
emaj-231	367	62	2019	2019	NUM
emaj-231	367	63	)	)	PUNCT
emaj-231	367	64	.	.	PUNCT
emaj-231	368	1	the	the	DET
emaj-231	368	2	effect	effect	NOUN
emaj-231	368	3	of	of	ADP
emaj-231	368	4	size	size	NOUN
emaj-231	368	5	,	,	PUNCT
emaj-231	368	6	profitability	profitability	NOUN
emaj-231	368	7	,	,	PUNCT
emaj-231	368	8	risk	risk	NOUN
emaj-231	368	9	,	,	PUNCT
emaj-231	368	10	complexity	complexity	NOUN
emaj-231	368	11	,	,	PUNCT
emaj-231	368	12	and	and	CCONJ
emaj-231	368	13	independent	independent	ADJ
emaj-231	368	14	audit	audit	NOUN
emaj-231	368	15	committee	committee	NOUN
emaj-231	368	16	on	on	ADP
emaj-231	368	17	audit	audit	NOUN
emaj-231	368	18	fee	fee	NOUN
emaj-231	368	19	,	,	PUNCT
emaj-231	368	20	jda	jda	NOUN
emaj-231	368	21	jurnal	jurnal	ADJ
emaj-231	368	22	dinamika	dinamika	PROPN
emaj-231	368	23	akuntansi	akuntansi	PROPN
emaj-231	368	24	10	10	NUM
emaj-231	368	25	(	(	PUNCT
emaj-231	368	26	2	2	NUM
emaj-231	368	27	)	)	PUNCT
emaj-231	368	28	,	,	PUNCT
emaj-231	368	29	136	136	NUM
emaj-231	368	30	-	-	SYM
emaj-231	368	31	145	145	NUM
emaj-231	368	32	.	.	PUNCT
emaj-231	369	1	joshi	joshi	PROPN
emaj-231	369	2	,	,	PUNCT
emaj-231	369	3	p	p	PROPN
emaj-231	369	4	l.	l.	PROPN
emaj-231	369	5	,	,	PUNCT
emaj-231	369	6	and	and	CCONJ
emaj-231	369	7	al	al	PROPN
emaj-231	369	8	-	-	PUNCT
emaj-231	369	9	bastaki	bastaki	NOUN
emaj-231	369	10	,	,	PUNCT
emaj-231	369	11	h.	h.	PROPN
emaj-231	369	12	,	,	PUNCT
emaj-231	369	13	(	(	PUNCT
emaj-231	369	14	2000	2000	NUM
emaj-231	369	15	)	)	PUNCT
emaj-231	369	16	.	.	PUNCT
emaj-231	370	1	determinants	determinant	NOUN
emaj-231	370	2	of	of	ADP
emaj-231	370	3	audit	audit	NOUN
emaj-231	370	4	fees	fee	NOUN
emaj-231	370	5	:	:	PUNCT
emaj-231	370	6	evidence	evidence	NOUN
emaj-231	370	7	from	from	ADP
emaj-231	370	8	the	the	DET
emaj-231	370	9	companies	company	NOUN
emaj-231	370	10	listed	list	VERB
emaj-231	370	11	in	in	ADP
emaj-231	370	12	bahrain	bahrain	NOUN
emaj-231	370	13	,	,	PUNCT
emaj-231	370	14	international	international	ADJ
emaj-231	370	15	journal	journal	NOUN
emaj-231	370	16	of	of	ADP
emaj-231	370	17	auditing	auditing	NOUN
emaj-231	370	18	,	,	PUNCT
emaj-231	370	19	4	4	NUM
emaj-231	370	20	(	(	PUNCT
emaj-231	370	21	2	2	NUM
emaj-231	370	22	)	)	PUNCT
emaj-231	370	23	,	,	PUNCT
emaj-231	370	24	129	129	NUM
emaj-231	370	25	-	-	SYM
emaj-231	370	26	138	138	NUM
emaj-231	370	27	.	.	PUNCT
emaj-231	371	1	judge	judge	NOUN
emaj-231	371	2	,	,	PUNCT
emaj-231	371	3	g.g	g.g	PROPN
emaj-231	371	4	.	.	PROPN
emaj-231	371	5	,	,	PUNCT
emaj-231	371	6	griffiths	griffiths	PROPN
emaj-231	371	7	,	,	PUNCT
emaj-231	371	8	w.e	w.e	PROPN
emaj-231	371	9	.	.	PROPN
emaj-231	371	10	,	,	PUNCT
emaj-231	371	11	hill	hill	PROPN
emaj-231	371	12	,	,	PUNCT
emaj-231	371	13	r.c	r.c	PROPN
emaj-231	371	14	.	.	PROPN
emaj-231	371	15	,	,	PUNCT
emaj-231	371	16	lütkepohl	lütkepohl	PROPN
emaj-231	371	17	,	,	PUNCT
emaj-231	371	18	h.	h.	PROPN
emaj-231	371	19	,	,	PUNCT
emaj-231	371	20	and	and	CCONJ
emaj-231	371	21	lee	lee	PROPN
emaj-231	371	22	,	,	PUNCT
emaj-231	371	23	t	t	PROPN
emaj-231	371	24	-	-	PUNCT
emaj-231	371	25	c.	c.	NOUN
emaj-231	371	26	,	,	PUNCT
emaj-231	371	27	(	(	PUNCT
emaj-231	371	28	1985	1985	NUM
emaj-231	371	29	)	)	PUNCT
emaj-231	371	30	.	.	PUNCT
emaj-231	372	1	the	the	DET
emaj-231	372	2	theory	theory	NOUN
emaj-231	372	3	and	and	CCONJ
emaj-231	372	4	practice	practice	NOUN
emaj-231	372	5	of	of	ADP
emaj-231	372	6	econometrics	econometric	NOUN
emaj-231	372	7	,	,	PUNCT
emaj-231	372	8	2nd	2nd	ADJ
emaj-231	372	9	ed	ed	NOUN
emaj-231	372	10	.	.	PROPN
emaj-231	372	11	,	,	PUNCT
emaj-231	372	12	new	new	PROPN
emaj-231	372	13	york	york	PROPN
emaj-231	372	14	:	:	PUNCT
emaj-231	372	15	john	john	PROPN
emaj-231	372	16	wiley	wiley	PROPN
emaj-231	372	17	and	and	CCONJ
emaj-231	372	18	sons	son	NOUN
emaj-231	372	19	.	.	PUNCT
emaj-231	373	1	kanakriyah	kanakriyah	PROPN
emaj-231	373	2	,	,	PUNCT
emaj-231	373	3	r.	r.	PROPN
emaj-231	373	4	,	,	PUNCT
emaj-231	373	5	(	(	PUNCT
emaj-231	373	6	2020	2020	NUM
emaj-231	373	7	)	)	PUNCT
emaj-231	373	8	.	.	PUNCT
emaj-231	374	1	model	model	NOUN
emaj-231	374	2	to	to	PART
emaj-231	374	3	determine	determine	VERB
emaj-231	374	4	main	main	ADJ
emaj-231	374	5	factors	factor	NOUN
emaj-231	374	6	used	use	VERB
emaj-231	374	7	to	to	PART
emaj-231	374	8	measure	measure	VERB
emaj-231	374	9	audit	audit	NOUN
emaj-231	374	10	fees	fee	NOUN
emaj-231	374	11	,	,	PUNCT
emaj-231	374	12	academy	academy	NOUN
emaj-231	374	13	of	of	ADP
emaj-231	374	14	accounting	accounting	NOUN
emaj-231	374	15	and	and	CCONJ
emaj-231	374	16	financial	financial	ADJ
emaj-231	374	17	studies	study	NOUN
emaj-231	374	18	journal	journal	NOUN
emaj-231	374	19	,	,	PUNCT
emaj-231	374	20	24	24	NUM
emaj-231	374	21	(	(	PUNCT
emaj-231	374	22	2	2	NUM
emaj-231	374	23	)	)	PUNCT
emaj-231	374	24	,	,	PUNCT
emaj-231	374	25	1	1	NUM
emaj-231	374	26	-	-	SYM
emaj-231	374	27	13	13	NUM
emaj-231	374	28	.	.	PUNCT
emaj-231	375	1	kikhia	kikhia	PROPN
emaj-231	375	2	,	,	PUNCT
emaj-231	375	3	k.y	k.y	PROPN
emaj-231	375	4	.	.	PROPN
emaj-231	375	5	,	,	PUNCT
emaj-231	375	6	(	(	PUNCT
emaj-231	375	7	2015	2015	NUM
emaj-231	375	8	)	)	PUNCT
emaj-231	375	9	.	.	PUNCT
emaj-231	376	1	determinants	determinant	NOUN
emaj-231	376	2	of	of	ADP
emaj-231	376	3	audit	audit	NOUN
emaj-231	376	4	fees	fee	NOUN
emaj-231	376	5	:	:	PUNCT
emaj-231	376	6	evidence	evidence	NOUN
emaj-231	376	7	from	from	ADP
emaj-231	376	8	jordan	jordan	PROPN
emaj-231	376	9	,	,	PUNCT
emaj-231	376	10	accounting	accounting	NOUN
emaj-231	376	11	and	and	CCONJ
emaj-231	376	12	finance	finance	NOUN
emaj-231	376	13	research	research	NOUN
emaj-231	376	14	,	,	PUNCT
emaj-231	376	15	4(1	4(1	NOUN
emaj-231	376	16	)	)	PUNCT
emaj-231	376	17	,	,	PUNCT
emaj-231	376	18	42	42	NUM
emaj-231	376	19	-	-	SYM
emaj-231	376	20	53	53	NUM
emaj-231	376	21	.	.	PUNCT
emaj-231	377	1	köhler	köhler	PROPN
emaj-231	377	2	,	,	PUNCT
emaj-231	377	3	annette	annette	PROPN
emaj-231	377	4	g.	g.	PROPN
emaj-231	377	5	and	and	CCONJ
emaj-231	377	6	ratzinger	ratzinger	PROPN
emaj-231	377	7	-	-	PUNCT
emaj-231	377	8	sakel	sakel	PROPN
emaj-231	377	9	,	,	PUNCT
emaj-231	377	10	nicole	nicole	PROPN
emaj-231	377	11	v.s.	v.s.	PROPN
emaj-231	377	12	,	,	PUNCT
emaj-231	377	13	(	(	PUNCT
emaj-231	377	14	2012	2012	NUM
emaj-231	377	15	)	)	PUNCT
emaj-231	377	16	.	.	PUNCT
emaj-231	378	1	audit	audit	NOUN
emaj-231	378	2	and	and	CCONJ
emaj-231	378	3	non	non	ADJ
emaj-231	378	4	-	-	ADJ
emaj-231	378	5	audit	audit	ADJ
emaj-231	378	6	fees	fee	NOUN
emaj-231	378	7	in	in	ADP
emaj-231	378	8	germany	germany	PROPN
emaj-231	378	9	–	–	PUNCT
emaj-231	378	10	the	the	DET
emaj-231	378	11	impact	impact	NOUN
emaj-231	378	12	of	of	ADP
emaj-231	378	13	audit	audit	NOUN
emaj-231	378	14	market	market	NOUN
emaj-231	378	15	characteristics	characteristic	NOUN
emaj-231	378	16	,	,	PUNCT
emaj-231	378	17	schmalenbach	schmalenbach	NOUN
emaj-231	378	18	business	business	NOUN
emaj-231	378	19	review	review	NOUN
emaj-231	378	20	,	,	PUNCT
emaj-231	378	21	64	64	NUM
emaj-231	378	22	,	,	PUNCT
emaj-231	378	23	october	october	PROPN
emaj-231	378	24	,	,	PUNCT
emaj-231	378	25	281	281	NUM
emaj-231	378	26	-	-	SYM
emaj-231	378	27	307	307	NUM
emaj-231	378	28	,	,	PUNCT
emaj-231	378	29	https://ssrn.com/abstract=2183195	https://ssrn.com/abstract=2183195	PROPN
emaj-231	378	30	.	.	PROPN
emaj-231	378	31	kwon	kwon	PROPN
emaj-231	378	32	,	,	PUNCT
emaj-231	378	33	s.d	s.d	PROPN
emaj-231	378	34	.	.	PROPN
emaj-231	378	35	,	,	PUNCT
emaj-231	378	36	lim	lim	PROPN
emaj-231	378	37	,	,	PUNCT
emaj-231	378	38	y.d	y.d	PROPN
emaj-231	378	39	.	.	PROPN
emaj-231	378	40	,	,	PUNCT
emaj-231	378	41	and	and	CCONJ
emaj-231	378	42	simnett	simnett	PROPN
emaj-231	378	43	,	,	PUNCT
emaj-231	378	44	r.	r.	PROPN
emaj-231	378	45	,	,	PUNCT
emaj-231	378	46	(	(	PUNCT
emaj-231	378	47	2014	2014	NUM
emaj-231	378	48	)	)	PUNCT
emaj-231	378	49	.	.	PUNCT
emaj-231	379	1	mandatory	mandatory	ADJ
emaj-231	379	2	audit	audit	NOUN
emaj-231	379	3	firm	firm	ADJ
emaj-231	379	4	rotation	rotation	NOUN
emaj-231	379	5	and	and	CCONJ
emaj-231	379	6	audit	audit	NOUN
emaj-231	379	7	quality	quality	NOUN
emaj-231	379	8	:	:	PUNCT
emaj-231	379	9	evidence	evidence	NOUN
emaj-231	379	10	from	from	ADP
emaj-231	379	11	the	the	DET
emaj-231	379	12	korean	korean	ADJ
emaj-231	379	13	audit	audit	NOUN
emaj-231	379	14	market	market	NOUN
emaj-231	379	15	.	.	PUNCT
emaj-231	380	1	auditing	auditing	NOUN
emaj-231	380	2	,	,	PUNCT
emaj-231	380	3	journal	journal	NOUN
emaj-231	380	4	of	of	ADP
emaj-231	380	5	practice	practice	NOUN
emaj-231	380	6	and	and	CCONJ
emaj-231	380	7	theory	theory	NOUN
emaj-231	380	8	,	,	PUNCT
emaj-231	380	9	33(4	33(4	NUM
emaj-231	380	10	)	)	PUNCT
emaj-231	380	11	,	,	PUNCT
emaj-231	380	12	167	167	NUM
emaj-231	380	13	-	-	SYM
emaj-231	380	14	196	196	NUM
emaj-231	380	15	.	.	PUNCT
emaj-231	381	1	lee	lee	PROPN
emaj-231	381	2	,	,	PUNCT
emaj-231	381	3	hy	hy	PROPN
emaj-231	381	4	,	,	PUNCT
emaj-231	381	5	and	and	CCONJ
emaj-231	381	6	mande	mande	PROPN
emaj-231	381	7	,	,	PUNCT
emaj-231	381	8	v.	v.	PROPN
emaj-231	381	9	(	(	PUNCT
emaj-231	381	10	2005	2005	NUM
emaj-231	381	11	)	)	PUNCT
emaj-231	381	12	.	.	PUNCT
emaj-231	382	1	the	the	DET
emaj-231	382	2	relationship	relationship	NOUN
emaj-231	382	3	of	of	ADP
emaj-231	382	4	audit	audit	NOUN
emaj-231	382	5	committee	committee	NOUN
emaj-231	382	6	characteristics	characteristic	NOUN
emaj-231	382	7	with	with	ADP
emaj-231	382	8	endogenously	endogenously	ADV
emaj-231	382	9	determined	determined	ADJ
emaj-231	382	10	audit	audit	NOUN
emaj-231	382	11	and	and	CCONJ
emaj-231	382	12	non	non	ADJ
emaj-231	382	13	-	-	ADJ
emaj-231	382	14	audit	audit	ADJ
emaj-231	382	15	fees	fee	NOUN
emaj-231	382	16	,	,	PUNCT
emaj-231	382	17	quarterly	quarterly	ADJ
emaj-231	382	18	journal	journal	NOUN
emaj-231	382	19	of	of	ADP
emaj-231	382	20	business	business	NOUN
emaj-231	382	21	and	and	CCONJ
emaj-231	382	22	economics	economic	NOUN
emaj-231	382	23	,	,	PUNCT
emaj-231	382	24	44(3/4	44(3/4	NUM
emaj-231	382	25	)	)	PUNCT
emaj-231	382	26	,	,	PUNCT
emaj-231	382	27	93	93	NUM
emaj-231	382	28	-	-	SYM
emaj-231	382	29	112	112	NUM
emaj-231	382	30	.	.	PUNCT
emaj-231	383	1	ling	ling	PROPN
emaj-231	383	2	,	,	PUNCT
emaj-231	383	3	g.p	g.p	PROPN
emaj-231	383	4	.	.	PROPN
emaj-231	383	5	,	,	PUNCT
emaj-231	383	6	(	(	PUNCT
emaj-231	383	7	2014	2014	NUM
emaj-231	383	8	)	)	PUNCT
emaj-231	383	9	.	.	PUNCT
emaj-231	384	1	the	the	DET
emaj-231	384	2	determinants	determinant	NOUN
emaj-231	384	3	of	of	ADP
emaj-231	384	4	audit	audit	NOUN
emaj-231	384	5	remuneration	remuneration	NOUN
emaj-231	384	6	among	among	ADP
emaj-231	384	7	listed	list	VERB
emaj-231	384	8	manufacturing	manufacturing	NOUN
emaj-231	384	9	companies	company	NOUN
emaj-231	384	10	in	in	ADP
emaj-231	384	11	malaysia	malaysia	PROPN
emaj-231	384	12	,	,	PUNCT
emaj-231	384	13	research	research	NOUN
emaj-231	384	14	project	project	NOUN
emaj-231	384	15	,	,	PUNCT
emaj-231	384	16	faculty	faculty	NOUN
emaj-231	384	17	of	of	ADP
emaj-231	384	18	business	business	NOUN
emaj-231	384	19	and	and	CCONJ
emaj-231	384	20	finance	finance	PROPN
emaj-231	384	21	department	department	PROPN
emaj-231	384	22	of	of	ADP
emaj-231	384	23	commerce	commerce	PROPN
emaj-231	384	24	and	and	CCONJ
emaj-231	384	25	accountancy	accountancy	NOUN
emaj-231	384	26	,	,	PUNCT
emaj-231	384	27	university	university	NOUN
emaj-231	384	28	tunku	tunku	PROPN
emaj-231	384	29	abdul	abdul	PROPN
emaj-231	384	30	rahman	rahman	PROPN
emaj-231	384	31	.	.	PUNCT
emaj-231	385	1	liu	liu	PROPN
emaj-231	385	2	,	,	PUNCT
emaj-231	385	3	s.	s.	PROPN
emaj-231	385	4	,	,	PUNCT
emaj-231	385	5	(	(	PUNCT
emaj-231	385	6	2017	2017	NUM
emaj-231	385	7	)	)	PUNCT
emaj-231	385	8	.	.	PUNCT
emaj-231	386	1	an	an	DET
emaj-231	386	2	empirical	empirical	ADJ
emaj-231	386	3	study	study	NOUN
emaj-231	386	4	:	:	PUNCT
emaj-231	386	5	auditors	auditor	NOUN
emaj-231	386	6	'	'	PART
emaj-231	386	7	characteristics	characteristic	NOUN
emaj-231	386	8	and	and	CCONJ
emaj-231	386	9	audit	audit	NOUN
emaj-231	386	10	fee	fee	NOUN
emaj-231	386	11	,	,	PUNCT
emaj-231	386	12	open	open	ADJ
emaj-231	386	13	journal	journal	NOUN
emaj-231	386	14	of	of	ADP
emaj-231	386	15	accounting	accounting	NOUN
emaj-231	386	16	,	,	PUNCT
emaj-231	386	17	6(2	6(2	NUM
emaj-231	386	18	)	)	PUNCT
emaj-231	386	19	,	,	PUNCT
emaj-231	386	20	52	52	NUM
emaj-231	386	21	-	-	SYM
emaj-231	386	22	70	70	NUM
emaj-231	386	23	.	.	PUNCT
emaj-231	387	1	malagila	malagila	PROPN
emaj-231	387	2	,	,	PUNCT
emaj-231	387	3	j.	j.	PROPN
emaj-231	387	4	,	,	PUNCT
emaj-231	387	5	bhavani	bhavani	PROPN
emaj-231	387	6	,	,	PUNCT
emaj-231	387	7	g.	g.	PROPN
emaj-231	387	8	,	,	PUNCT
emaj-231	387	9	and	and	CCONJ
emaj-231	387	10	tabi	tabi	PROPN
emaj-231	387	11	,	,	PUNCT
emaj-231	387	12	c.	c.	PROPN
emaj-231	387	13	,	,	PUNCT
emaj-231	387	14	(	(	PUNCT
emaj-231	387	15	2020	2020	NUM
emaj-231	387	16	)	)	PUNCT
emaj-231	387	17	.	.	PUNCT
emaj-231	388	1	the	the	DET
emaj-231	388	2	perceived	perceive	VERB
emaj-231	388	3	association	association	NOUN
emaj-231	388	4	between	between	ADP
emaj-231	388	5	audit	audit	NOUN
emaj-231	388	6	rotation	rotation	NOUN
emaj-231	388	7	and	and	CCONJ
emaj-231	388	8	audit	audit	NOUN
emaj-231	388	9	quality	quality	NOUN
emaj-231	388	10	:	:	PUNCT
emaj-231	388	11	evidence	evidence	NOUN
emaj-231	388	12	from	from	ADP
emaj-231	388	13	the	the	DET
emaj-231	388	14	uae	uae	PROPN
emaj-231	388	15	.	.	PROPN
emaj-231	388	16	journal	journal	PROPN
emaj-231	388	17	of	of	ADP
emaj-231	388	18	accounting	account	VERB
emaj-231	388	19	in	in	ADP
emaj-231	388	20	emerging	emerge	VERB
emaj-231	388	21	economies	economy	NOUN
emaj-231	388	22	.	.	PUNCT
emaj-231	389	1	ahead	ahead	ADV
emaj-231	389	2	-	-	PUNCT
emaj-231	389	3	ofprint	ofprint	NOUN
emaj-231	389	4	.	.	PUNCT
emaj-231	390	1	10.1108	10.1108	NUM
emaj-231	390	2	/	/	SYM
emaj-231	390	3	jaee-08	jaee-08	NOUN
emaj-231	390	4	-	-	PUNCT
emaj-231	390	5	2018	2018	NUM
emaj-231	390	6	-	-	PUNCT
emaj-231	390	7	0082	0082	NUM
emaj-231	390	8	.	.	PUNCT
emaj-231	391	1	messier	messy	ADJ
emaj-231	391	2	,	,	PUNCT
emaj-231	391	3	w.	w.	PROPN
emaj-231	391	4	f.	f.	PROPN
emaj-231	391	5	,	,	PUNCT
emaj-231	391	6	reynolds	reynolds	PROPN
emaj-231	391	7	,	,	PUNCT
emaj-231	391	8	j.	j.	PROPN
emaj-231	391	9	k.	k.	PROPN
emaj-231	391	10	,	,	PUNCT
emaj-231	391	11	simon	simon	PROPN
emaj-231	391	12	,	,	PUNCT
emaj-231	391	13	c.	c.	PROPN
emaj-231	391	14	a.	a.	PROPN
emaj-231	391	15	,	,	PUNCT
emaj-231	391	16	and	and	CCONJ
emaj-231	391	17	wood	wood	NOUN
emaj-231	391	18	,	,	PUNCT
emaj-231	391	19	d.	d.	PROPN
emaj-231	391	20	a.	a.	PROPN
emaj-231	391	21	,	,	PUNCT
emaj-231	391	22	(	(	PUNCT
emaj-231	391	23	2011	2011	NUM
emaj-231	391	24	)	)	PUNCT
emaj-231	391	25	.	.	PUNCT
emaj-231	392	1	the	the	DET
emaj-231	392	2	effect	effect	NOUN
emaj-231	392	3	of	of	ADP
emaj-231	392	4	using	use	VERB
emaj-231	392	5	the	the	DET
emaj-231	392	6	internal	internal	ADJ
emaj-231	392	7	audit	audit	NOUN
emaj-231	392	8	function	function	NOUN
emaj-231	392	9	as	as	ADP
emaj-231	392	10	a	a	DET
emaj-231	392	11	management	management	NOUN
emaj-231	392	12	training	training	NOUN
emaj-231	392	13	ground	ground	NOUN
emaj-231	392	14	on	on	ADP
emaj-231	392	15	the	the	DET
emaj-231	392	16	external	external	ADJ
emaj-231	392	17	auditor	auditor	NOUN
emaj-231	392	18	’s	’s	PART
emaj-231	392	19	reliance	reliance	NOUN
emaj-231	392	20	decision	decision	NOUN
emaj-231	392	21	.	.	PUNCT
emaj-231	393	1	the	the	DET
emaj-231	393	2	accounting	accounting	NOUN
emaj-231	393	3	review	review	NOUN
emaj-231	393	4	,	,	PUNCT
emaj-231	393	5	86	86	NUM
emaj-231	393	6	(	(	PUNCT
emaj-231	393	7	6	6	NUM
emaj-231	393	8	)	)	PUNCT
emaj-231	393	9	,	,	PUNCT
emaj-231	393	10	2131	2131	NUM
emaj-231	393	11	-	-	SYM
emaj-231	393	12	2154	2154	NUM
emaj-231	393	13	.	.	PUNCT
emaj-231	394	1	mustapha	mustapha	PROPN
emaj-231	394	2	,	,	PUNCT
emaj-231	394	3	a.	a.	PROPN
emaj-231	394	4	,	,	PUNCT
emaj-231	394	5	isiaka	isiaka	PROPN
emaj-231	394	6	,	,	PUNCT
emaj-231	394	7	a.	a.	NOUN
emaj-231	394	8	o.	o.	PROPN
emaj-231	394	9	,	,	PUNCT
emaj-231	394	10	and	and	CCONJ
emaj-231	394	11	babatunde	babatunde	PROPN
emaj-231	394	12	,	,	PUNCT
emaj-231	394	13	k.	k.	PROPN
emaj-231	394	14	a.	a.	PROPN
emaj-231	394	15	(	(	PUNCT
emaj-231	394	16	2020	2020	NUM
emaj-231	394	17	)	)	PUNCT
emaj-231	394	18	.	.	PUNCT
emaj-231	395	1	audit	audit	NOUN
emaj-231	395	2	committee	committee	NOUN
emaj-231	395	3	effectiveness	effectiveness	NOUN
emaj-231	395	4	and	and	CCONJ
emaj-231	395	5	audit	audit	NOUN
emaj-231	395	6	fee	fee	NOUN
emaj-231	395	7	among	among	ADP
emaj-231	395	8	listed	list	VERB
emaj-231	395	9	deposit	deposit	NOUN
emaj-231	395	10	money	money	NOUN
emaj-231	395	11	banks	bank	NOUN
emaj-231	395	12	in	in	ADP
emaj-231	395	13	nigeria	nigeria	PROPN
emaj-231	395	14	.	.	PUNCT
emaj-231	396	1	asian	asian	ADJ
emaj-231	396	2	journal	journal	PROPN
emaj-231	396	3	of	of	ADP
emaj-231	396	4	economics	economic	NOUN
emaj-231	396	5	,	,	PUNCT
emaj-231	396	6	business	business	NOUN
emaj-231	396	7	and	and	CCONJ
emaj-231	396	8	accounting	accounting	NOUN
emaj-231	396	9	,	,	PUNCT
emaj-231	396	10	20(4	20(4	NOUN
emaj-231	396	11	)	)	PUNCT
emaj-231	396	12	,	,	PUNCT
emaj-231	396	13	1	1	NUM
emaj-231	396	14	-	-	SYM
emaj-231	396	15	14	14	NUM
emaj-231	396	16	.	.	PUNCT
emaj-231	397	1	naser	naser	PROPN
emaj-231	397	2	,	,	PUNCT
emaj-231	397	3	k.	k.	PROPN
emaj-231	397	4	,	,	PUNCT
emaj-231	397	5	and	and	CCONJ
emaj-231	397	6	hassan	hassan	PROPN
emaj-231	397	7	,	,	PUNCT
emaj-231	397	8	y.	y.	PROPN
emaj-231	397	9	m.	m.	PROPN
emaj-231	397	10	,	,	PUNCT
emaj-231	397	11	(	(	PUNCT
emaj-231	397	12	2016	2016	NUM
emaj-231	397	13	)	)	PUNCT
emaj-231	397	14	.	.	PUNCT
emaj-231	398	1	factors	factor	NOUN
emaj-231	398	2	influencing	influence	VERB
emaj-231	398	3	external	external	ADJ
emaj-231	398	4	audit	audit	NOUN
emaj-231	398	5	fees	fee	NOUN
emaj-231	398	6	of	of	ADP
emaj-231	398	7	companies	company	NOUN
emaj-231	398	8	listed	list	VERB
emaj-231	398	9	on	on	ADP
emaj-231	398	10	dubai	dubai	PROPN
emaj-231	398	11	financial	financial	ADJ
emaj-231	398	12	market	market	NOUN
emaj-231	398	13	,	,	PUNCT
emaj-231	398	14	international	international	ADJ
emaj-231	398	15	journal	journal	NOUN
emaj-231	398	16	of	of	ADP
emaj-231	398	17	islamic	islamic	ADJ
emaj-231	398	18	and	and	CCONJ
emaj-231	398	19	middle	middle	ADJ
emaj-231	398	20	eastern	eastern	ADJ
emaj-231	398	21	finance	finance	NOUN
emaj-231	398	22	and	and	CCONJ
emaj-231	398	23	management	management	NOUN
emaj-231	398	24	,	,	PUNCT
emaj-231	398	25	9(3	9(3	NUM
emaj-231	398	26	)	)	PUNCT
emaj-231	398	27	,	,	PUNCT
emaj-231	398	28	346	346	NUM
emaj-231	398	29	-	-	SYM
emaj-231	398	30	363	363	NUM
emaj-231	398	31	.	.	PUNCT
emaj-231	399	1	naser	naser	PROPN
emaj-231	399	2	,	,	PUNCT
emaj-231	399	3	k.	k.	PROPN
emaj-231	399	4	,	,	PUNCT
emaj-231	399	5	and	and	CCONJ
emaj-231	399	6	nuseibeh	nuseibeh	NOUN
emaj-231	399	7	,	,	PUNCT
emaj-231	399	8	r.	r.	PROPN
emaj-231	399	9	,	,	PUNCT
emaj-231	399	10	(	(	PUNCT
emaj-231	399	11	2008	2008	NUM
emaj-231	399	12	)	)	PUNCT
emaj-231	399	13	.	.	PUNCT
emaj-231	400	1	determinants	determinant	NOUN
emaj-231	400	2	of	of	ADP
emaj-231	400	3	audit	audit	NOUN
emaj-231	400	4	fees	fee	NOUN
emaj-231	400	5	:	:	PUNCT
emaj-231	400	6	empirical	empirical	ADJ
emaj-231	400	7	evidence	evidence	NOUN
emaj-231	400	8	from	from	ADP
emaj-231	400	9	an	an	DET
emaj-231	400	10	emerging	emerge	VERB
emaj-231	400	11	economy	economy	NOUN
emaj-231	400	12	,	,	PUNCT
emaj-231	400	13	international	international	ADJ
emaj-231	400	14	journal	journal	NOUN
emaj-231	400	15	of	of	ADP
emaj-231	400	16	commerce	commerce	PROPN
emaj-231	400	17	and	and	CCONJ
emaj-231	400	18	management	management	NOUN
emaj-231	400	19	,	,	PUNCT
emaj-231	400	20	17(3	17(3	NUM
emaj-231	400	21	)	)	PUNCT
emaj-231	400	22	,	,	PUNCT
emaj-231	400	23	239	239	NUM
emaj-231	400	24	-	-	SYM
emaj-231	400	25	254	254	NUM
emaj-231	400	26	.	.	PUNCT
emaj-231	401	1	olushola	olushola	PROPN
emaj-231	401	2	,	,	PUNCT
emaj-231	401	3	f.k	f.k	PROPN
emaj-231	401	4	.	.	PROPN
emaj-231	401	5	,	,	PUNCT
emaj-231	401	6	suleiman	suleiman	PROPN
emaj-231	401	7	,	,	PUNCT
emaj-231	401	8	m.	m.	NOUN
emaj-231	401	9	,	,	PUNCT
emaj-231	401	10	and	and	CCONJ
emaj-231	401	11	olatunji	olatunji	PROPN
emaj-231	401	12	,	,	PUNCT
emaj-231	401	13	l.	l.	PROPN
emaj-231	401	14	,	,	PUNCT
emaj-231	401	15	(	(	PUNCT
emaj-231	401	16	2020	2020	NUM
emaj-231	401	17	)	)	PUNCT
emaj-231	401	18	.	.	PUNCT
emaj-231	402	1	does	do	AUX
emaj-231	402	2	audit	audit	NOUN
emaj-231	402	3	committee	committee	NOUN
emaj-231	402	4	effectiveness	effectiveness	NOUN
emaj-231	402	5	affect	affect	VERB
emaj-231	402	6	external	external	ADJ
emaj-231	402	7	audit	audit	NOUN
emaj-231	402	8	fees	fee	NOUN
emaj-231	402	9	?	?	PUNCT
emaj-231	403	1	evidence	evidence	NOUN
emaj-231	403	2	from	from	ADP
emaj-231	403	3	listed	list	VERB
emaj-231	403	4	companies	company	NOUN
emaj-231	403	5	in	in	ADP
emaj-231	403	6	nigeria	nigeria	PROPN
emaj-231	403	7	,	,	PUNCT
emaj-231	403	8	international	international	ADJ
emaj-231	403	9	journal	journal	NOUN
emaj-231	403	10	of	of	ADP
emaj-231	403	11	scientific	scientific	ADJ
emaj-231	403	12	and	and	CCONJ
emaj-231	403	13	engineering	engineering	NOUN
emaj-231	403	14	research	research	NOUN
emaj-231	403	15	11	11	NUM
emaj-231	403	16	(	(	PUNCT
emaj-231	403	17	10	10	NUM
emaj-231	403	18	)	)	PUNCT
emaj-231	403	19	,	,	PUNCT
emaj-231	403	20	878890	878890	NUM
emaj-231	403	21	.	.	PUNCT
emaj-231	404	1	prawitt	prawitt	PROPN
emaj-231	404	2	,	,	PUNCT
emaj-231	404	3	d.f	d.f	PROPN
emaj-231	404	4	.	.	PROPN
emaj-231	404	5	,	,	PUNCT
emaj-231	404	6	sharp	sharp	PROPN
emaj-231	404	7	,	,	PUNCT
emaj-231	404	8	n.y	n.y	PROPN
emaj-231	404	9	.	.	PROPN
emaj-231	404	10	,	,	PUNCT
emaj-231	404	11	and	and	CCONJ
emaj-231	404	12	wood	wood	NOUN
emaj-231	404	13	,	,	PUNCT
emaj-231	404	14	d.a	d.a	PROPN
emaj-231	404	15	.	.	PROPN
emaj-231	404	16	(	(	PUNCT
emaj-231	404	17	2011	2011	NUM
emaj-231	404	18	)	)	PUNCT
emaj-231	404	19	.	.	PUNCT
emaj-231	405	1	reconciling	reconcile	VERB
emaj-231	405	2	archival	archival	NOUN
emaj-231	405	3	and	and	CCONJ
emaj-231	405	4	experimental	experimental	ADJ
emaj-231	405	5	research	research	NOUN
emaj-231	405	6	:	:	PUNCT
emaj-231	405	7	does	do	AUX
emaj-231	405	8	internal	internal	ADJ
emaj-231	405	9	audit	audit	NOUN
emaj-231	405	10	contribution	contribution	NOUN
emaj-231	405	11	affect	affect	VERB
emaj-231	405	12	the	the	DET
emaj-231	405	13	external	external	ADJ
emaj-231	405	14	audit	audit	NOUN
emaj-231	405	15	fee	fee	NOUN
emaj-231	405	16	?	?	PUNCT
emaj-231	406	1	behavioural	behavioural	ADJ
emaj-231	406	2	research	research	NOUN
emaj-231	406	3	in	in	ADP
emaj-231	406	4	accounting	accounting	NOUN
emaj-231	406	5	,	,	PUNCT
emaj-231	406	6	23(2	23(2	NOUN
emaj-231	406	7	)	)	PUNCT
emaj-231	406	8	,	,	PUNCT
emaj-231	406	9	187	187	NUM
emaj-231	406	10	-	-	SYM
emaj-231	406	11	206	206	NUM
emaj-231	406	12	.	.	PUNCT
emaj-231	407	1	rainsbury	rainsbury	PROPN
emaj-231	407	2	,	,	PUNCT
emaj-231	407	3	e.a	e.a	PROPN
emaj-231	407	4	.	.	PROPN
emaj-231	407	5	,	,	PUNCT
emaj-231	407	6	bradbury	bradbury	PROPN
emaj-231	407	7	,	,	PUNCT
emaj-231	407	8	m.	m.	NOUN
emaj-231	407	9	,	,	PUNCT
emaj-231	407	10	and.cahan	and.cahan	ADP
emaj-231	407	11	,	,	PUNCT
emaj-231	407	12	s.f	s.f	PROPN
emaj-231	407	13	.	.	PROPN
emaj-231	407	14	,	,	PUNCT
emaj-231	407	15	(	(	PUNCT
emaj-231	407	16	2009	2009	NUM
emaj-231	407	17	)	)	PUNCT
emaj-231	407	18	.	.	PUNCT
emaj-231	408	1	the	the	DET
emaj-231	408	2	impact	impact	NOUN
emaj-231	408	3	of	of	ADP
emaj-231	408	4	audit	audit	NOUN
emaj-231	408	5	committee	committee	NOUN
emaj-231	408	6	quality	quality	NOUN
emaj-231	408	7	on	on	ADP
emaj-231	408	8	financial	financial	ADJ
emaj-231	408	9	reporting	reporting	NOUN
emaj-231	408	10	quality	quality	NOUN
emaj-231	408	11	and	and	CCONJ
emaj-231	408	12	audit	audit	NOUN
emaj-231	408	13	fees	fee	NOUN
emaj-231	408	14	,	,	PUNCT
emaj-231	408	15	5	5	NUM
emaj-231	408	16	(	(	PUNCT
emaj-231	408	17	1	1	NUM
emaj-231	408	18	)	)	PUNCT
emaj-231	408	19	,	,	PUNCT
emaj-231	408	20	20	20	NUM
emaj-231	408	21	-	-	SYM
emaj-231	408	22	33	33	NUM
emaj-231	408	23	.	.	PUNCT
emaj-231	409	1	sandra	sandra	PROPN
emaj-231	409	2	,	,	PUNCT
emaj-231	409	3	w.	w.	PROPN
emaj-231	409	4	,	,	PUNCT
emaj-231	409	5	and	and	CCONJ
emaj-231	409	6	patrick	patrick	PROPN
emaj-231	409	7	,	,	PUNCT
emaj-231	409	8	p.	p.	PROPN
emaj-231	409	9	,	,	PUNCT
emaj-231	409	10	(	(	PUNCT
emaj-231	409	11	1996	1996	NUM
emaj-231	409	12	)	)	PUNCT
emaj-231	409	13	.	.	PUNCT
emaj-231	410	1	the	the	DET
emaj-231	410	2	determinants	determinant	NOUN
emaj-231	410	3	of	of	ADP
emaj-231	410	4	audit	audit	NOUN
emaj-231	410	5	fees	fee	NOUN
emaj-231	410	6	in	in	ADP
emaj-231	410	7	hong	hong	PROPN
emaj-231	410	8	kong	kong	PROPN
emaj-231	410	9	:	:	PUNCT
emaj-231	410	10	an	an	DET
emaj-231	410	11	empirical	empirical	ADJ
emaj-231	410	12	study	study	NOUN
emaj-231	410	13	.	.	PUNCT
emaj-231	411	1	asian	asian	ADJ
emaj-231	411	2	review	review	NOUN
emaj-231	411	3	of	of	ADP
emaj-231	411	4	accounting	accounting	NOUN
emaj-231	411	5	,	,	PUNCT
emaj-231	411	6	4(2	4(2	NUM
emaj-231	411	7	)	)	PUNCT
emaj-231	411	8	,	,	PUNCT
emaj-231	411	9	32	32	NUM
emaj-231	411	10	-	-	SYM
emaj-231	411	11	50	50	NUM
emaj-231	411	12	.	.	PUNCT
emaj-231	412	1	schneider	schneider	PROPN
emaj-231	412	2	,	,	PUNCT
emaj-231	412	3	a.	a.	PROPN
emaj-231	412	4	,	,	PUNCT
emaj-231	412	5	(	(	PUNCT
emaj-231	412	6	1985	1985	NUM
emaj-231	412	7	)	)	PUNCT
emaj-231	412	8	.	.	PUNCT
emaj-231	413	1	the	the	DET
emaj-231	413	2	reliance	reliance	NOUN
emaj-231	413	3	of	of	ADP
emaj-231	413	4	external	external	ADJ
emaj-231	413	5	auditors	auditor	NOUN
emaj-231	413	6	on	on	ADP
emaj-231	413	7	the	the	DET
emaj-231	413	8	internal	internal	ADJ
emaj-231	413	9	audit	audit	NOUN
emaj-231	413	10	function	function	NOUN
emaj-231	413	11	,	,	PUNCT
emaj-231	413	12	journal	journal	NOUN
emaj-231	413	13	of	of	ADP
emaj-231	413	14	accounting	accounting	NOUN
emaj-231	413	15	research	research	NOUN
emaj-231	413	16	,	,	PUNCT
emaj-231	413	17	23(2	23(2	NOUN
emaj-231	413	18	)	)	PUNCT
emaj-231	413	19	,	,	PUNCT
emaj-231	413	20	911	911	NUM
emaj-231	413	21	-	-	SYM
emaj-231	413	22	19	19	NUM
emaj-231	413	23	.	.	PUNCT
emaj-231	413	24	sierra	sierra	PROPN
emaj-231	413	25	-	-	PUNCT
emaj-231	413	26	garcíaa	garcíaa	PROPN
emaj-231	413	27	,	,	PUNCT
emaj-231	413	28	ruiz	ruiz	NOUN
emaj-231	413	29	-	-	PUNCT
emaj-231	413	30	barbadillob	barbadillob	NOUN
emaj-231	413	31	,	,	PUNCT
emaj-231	413	32	e.	e.	PROPN
emaj-231	413	33	,	,	PUNCT
emaj-231	413	34	and	and	CCONJ
emaj-231	413	35	orta	orta	PROPN
emaj-231	413	36	-	-	PUNCT
emaj-231	413	37	pérezc	pérezc	NOUN
emaj-231	413	38	,	,	PUNCT
emaj-231	413	39	m.	m.	NOUN
emaj-231	413	40	,	,	PUNCT
emaj-231	413	41	(	(	PUNCT
emaj-231	413	42	2019	2019	NUM
emaj-231	413	43	)	)	PUNCT
emaj-231	413	44	.	.	PUNCT
emaj-231	414	1	analysis	analysis	NOUN
emaj-231	414	2	of	of	ADP
emaj-231	414	3	the	the	DET
emaj-231	414	4	influence	influence	NOUN
emaj-231	414	5	of	of	ADP
emaj-231	414	6	the	the	DET
emaj-231	414	7	internal	internal	ADJ
emaj-231	414	8	audit	audit	NOUN
emaj-231	414	9	function	function	NOUN
emaj-231	414	10	on	on	ADP
emaj-231	414	11	audit	audit	NOUN
emaj-231	414	12	fees	fee	NOUN
emaj-231	414	13	,	,	PUNCT
emaj-231	414	14	spanish	spanish	ADJ
emaj-231	414	15	accounting	accounting	NOUN
emaj-231	414	16	review	review	PROPN
emaj-231	414	17	,	,	PUNCT
emaj-231	414	18	22(1	22(1	NUM
emaj-231	414	19	)	)	PUNCT
emaj-231	414	20	,	,	PUNCT
emaj-231	414	21	100	100	NUM
emaj-231	414	22	-	-	SYM
emaj-231	414	23	111	111	NUM
emaj-231	414	24	.	.	PUNCT
emaj-231	414	25	silva	silva	PROPN
emaj-231	414	26	,	,	PUNCT
emaj-231	414	27	a.s.v.c	a.s.v.c	PROPN
emaj-231	414	28	.	.	PROPN
emaj-231	414	29	,	,	PUNCT
emaj-231	414	30	inácio	inácio	PROPN
emaj-231	414	31	,	,	PUNCT
emaj-231	414	32	h.c	h.c	PROPN
emaj-231	414	33	.	.	PROPN
emaj-231	414	34	,	,	PUNCT
emaj-231	414	35	and	and	CCONJ
emaj-231	414	36	vieira	vieira	PROPN
emaj-231	414	37	,	,	PUNCT
emaj-231	414	38	e.	e.	PROPN
emaj-231	414	39	,	,	PUNCT
emaj-231	414	40	(	(	PUNCT
emaj-231	414	41	2020	2020	NUM
emaj-231	414	42	)	)	PUNCT
emaj-231	414	43	.	.	PUNCT
emaj-231	415	1	determinants	determinant	NOUN
emaj-231	415	2	of	of	ADP
emaj-231	415	3	audit	audit	NOUN
emaj-231	415	4	fees	fee	NOUN
emaj-231	415	5	for	for	ADP
emaj-231	415	6	portugal	portugal	PROPN
emaj-231	415	7	and	and	CCONJ
emaj-231	415	8	spain	spain	PROPN
emaj-231	415	9	,	,	PUNCT
emaj-231	415	10	contaduríay	contaduríay	PROPN
emaj-231	415	11	administració	administració	PROPN
emaj-231	415	12	,	,	PUNCT
emaj-231	415	13	65	65	NUM
emaj-231	415	14	(	(	PUNCT
emaj-231	415	15	4	4	NUM
emaj-231	415	16	)	)	PUNCT
emaj-231	415	17	,	,	PUNCT
emaj-231	415	18	1	1	NUM
emaj-231	415	19	-	-	SYM
emaj-231	415	20	24	24	NUM
emaj-231	415	21	.	.	PUNCT
emaj-231	416	1	simunic	simunic	PROPN
emaj-231	416	2	,	,	PUNCT
emaj-231	416	3	d.	d.	PROPN
emaj-231	416	4	,	,	PUNCT
emaj-231	416	5	(	(	PUNCT
emaj-231	416	6	1980	1980	NUM
emaj-231	416	7	)	)	PUNCT
emaj-231	416	8	.	.	PUNCT
emaj-231	417	1	the	the	DET
emaj-231	417	2	pricing	pricing	NOUN
emaj-231	417	3	of	of	ADP
emaj-231	417	4	audit	audit	NOUN
emaj-231	417	5	services	service	NOUN
emaj-231	417	6	:	:	PUNCT
emaj-231	417	7	theory	theory	NOUN
emaj-231	417	8	and	and	CCONJ
emaj-231	417	9	evidence	evidence	NOUN
emaj-231	417	10	,	,	PUNCT
emaj-231	417	11	journal	journal	NOUN
emaj-231	417	12	of	of	ADP
emaj-231	417	13	accounting	accounting	NOUN
emaj-231	417	14	research	research	NOUN
emaj-231	417	15	,	,	PUNCT
emaj-231	417	16	18(1	18(1	NUM
emaj-231	417	17	)	)	PUNCT
emaj-231	417	18	,	,	PUNCT
emaj-231	417	19	161	161	NUM
emaj-231	417	20	-	-	SYM
emaj-231	417	21	190	190	NUM
emaj-231	417	22	.	.	PUNCT
emaj-231	418	1	sobrinho	sobrinho	PROPN
emaj-231	418	2	,	,	PUNCT
emaj-231	418	3	w.	w.	PROPN
emaj-231	418	4	,	,	PUNCT
emaj-231	418	5	and	and	CCONJ
emaj-231	418	6	bortolon	bortolon	NOUN
emaj-231	418	7	,	,	PUNCT
emaj-231	418	8	p.	p.	PROPN
emaj-231	418	9	,	,	PUNCT
emaj-231	418	10	(	(	PUNCT
emaj-231	418	11	2016	2016	NUM
emaj-231	418	12	)	)	PUNCT
emaj-231	418	13	.	.	PUNCT
emaj-231	419	1	non	non	ADJ
emaj-231	419	2	-	-	ADJ
emaj-231	419	3	audit	audit	ADJ
emaj-231	419	4	servies	servie	NOUN
emaj-231	419	5	and	and	CCONJ
emaj-231	419	6	auditor	auditor	NOUN
emaj-231	419	7	independence	independence	NOUN
emaj-231	419	8	in	in	ADP
emaj-231	419	9	an	an	DET
emaj-231	419	10	environment	environment	NOUN
emaj-231	419	11	of	of	ADP
emaj-231	419	12	low	low	ADJ
emaj-231	419	13	investor	investor	NOUN
emaj-231	419	14	protection	protection	NOUN
emaj-231	419	15	,	,	PUNCT
emaj-231	419	16	revista	revista	PROPN
emaj-231	419	17	universo	universo	PROPN
emaj-231	419	18	contábil	contábil	PROPN
emaj-231	419	19	.	.	PUNCT
emaj-231	420	1	107	107	NUM
emaj-231	420	2	-	-	SYM
emaj-231	420	3	128	128	NUM
emaj-231	420	4	.	.	PUNCT
emaj-231	420	5	10.4270	10.4270	NUM
emaj-231	420	6	/	/	SYM
emaj-231	420	7	ruc.2016430	ruc.2016430	PROPN
emaj-231	420	8	.	.	PUNCT
emaj-231	420	9	https://ideas.repec.org/s/eme/imefpp.html	https://ideas.repec.org/s/eme/imefpp.html	NOUN
emaj-231	420	10	https://ideas.repec.org/s/eme/imefpp.html	https://ideas.repec.org/s/eme/imefpp.html	NOUN
emaj-231	420	11	https://ideas.repec.org/s/eme/imefpp.html	https://ideas.repec.org/s/eme/imefpp.html	NOUN
emaj-231	420	12	https://www.sciencedirect.com/science/article/abs/pii/s1815566909000046?via%3dihub	https://www.sciencedirect.com/science/article/abs/pii/s1815566909000046?via%3dihub	NOUN
emaj-231	420	13	#	#	X
emaj-231	420	14	!	!	PUNCT
emaj-231	421	1	https://www.sciencedirect.com/science/article/abs/pii/s1815566909000046?via%3dihub	https://www.sciencedirect.com/science/article/abs/pii/s1815566909000046?via%3dihub	NOUN
emaj-231	422	1	#	#	X
emaj-231	422	2	!	!	PUNCT
emaj-231	423	1	https://www.sciencedirect.com/science/article/abs/pii/s1815566909000046?via%3dihub	https://www.sciencedirect.com/science/article/abs/pii/s1815566909000046?via%3dihub	NOUN
emaj-231	424	1	#	#	SYM
emaj-231	424	2	!	!	PUNCT
emaj-231	425	1	https://www.researchgate.net/scientific-contributions/ana-sofia-valente-cunha-silva-2184361938	https://www.researchgate.net/scientific-contributions/ana-sofia-valente-cunha-silva-2184361938	ADJ
emaj-231	426	1	https://www.researchgate.net/scientific-contributions/helena-coelho-inacio-2184244978	https://www.researchgate.net/scientific-contributions/helena-coelho-inacio-2184244978	ADP
emaj-231	426	2	https://www.researchgate.net/profile/elisabete_vieira	https://www.researchgate.net/profile/elisabete_vieira	PROPN
emaj-231	426	3	volume	volume	NOUN
emaj-231	426	4	11	11	NUM
emaj-231	426	5	no	no	DET
emaj-231	426	6	2	2	NUM
emaj-231	426	7	(	(	PUNCT
emaj-231	426	8	2021	2021	NUM
emaj-231	426	9	)	)	PUNCT
emaj-231	426	10	|	|	ADV
emaj-231	426	11	issn	issn	VERB
emaj-231	426	12	2158	2158	NUM
emaj-231	426	13	-	-	SYM
emaj-231	426	14	8708	8708	NUM
emaj-231	426	15	(	(	PUNCT
emaj-231	426	16	online	online	NOUN
emaj-231	426	17	)	)	PUNCT
emaj-231	426	18	|	|	ADV
emaj-231	426	19	doi	doi	X
emaj-231	426	20	10.5195	10.5195	NUM
emaj-231	426	21	/	/	SYM
emaj-231	426	22	emaj.2021.231	emaj.2021.231	NOUN
emaj-231	426	23	|	|	ADV
emaj-231	426	24	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-231	426	25	prem	prem	PROPN
emaj-231	426	26	lal	lal	PROPN
emaj-231	426	27	joshi	joshi	PROPN
emaj-231	426	28	,	,	PUNCT
emaj-231	426	29	ashutosh	ashutosh	PROPN
emaj-231	426	30	deshmukh	deshmukh	PROPN
emaj-231	426	31	,	,	PUNCT
emaj-231	426	32	jamel	jamel	PROPN
emaj-231	426	33	azibi	azibi	NOUN
emaj-231	426	34	emerging	emerge	VERB
emaj-231	426	35	markets	market	NOUN
emaj-231	426	36	journal	journal	NOUN
emaj-231	426	37	|	|	ADV
emaj-231	426	38	p	p	NOUN
emaj-231	426	39	a	a	DET
emaj-231	426	40	g	g	NOUN
emaj-231	426	41	e	e	NOUN
emaj-231	426	42	3	3	NUM
emaj-231	426	43	5	5	NUM
emaj-231	426	44	tran	tran	NOUN
emaj-231	426	45	,	,	PUNCT
emaj-231	426	46	m.d	m.d	PROPN
emaj-231	426	47	.	.	PROPN
emaj-231	426	48	,	,	PUNCT
emaj-231	426	49	phamb	phamb	PROPN
emaj-231	426	50	,	,	PUNCT
emaj-231	426	51	t.l	t.l	PROPN
emaj-231	426	52	.	.	PROPN
emaj-231	426	53	,	,	PUNCT
emaj-231	426	54	phanb	phanb	PROPN
emaj-231	426	55	,	,	PUNCT
emaj-231	426	56	t.t.h	t.t.h	NOUN
emaj-231	426	57	.	.	PUNCT
emaj-231	426	58	,	,	PUNCT
emaj-231	426	59	hoangc	hoangc	NOUN
emaj-231	426	60	.	.	PUNCT
emaj-231	427	1	t.h.l	t.h.l	INTJ
emaj-231	427	2	.	.	PROPN
emaj-231	427	3	,	,	PUNCT
emaj-231	427	4	dod	dod	PROPN
emaj-231	427	5	,	,	PUNCT
emaj-231	427	6	d.t	d.t	PROPN
emaj-231	427	7	.	.	PROPN
emaj-231	427	8	,	,	PUNCT
emaj-231	427	9	and	and	CCONJ
emaj-231	427	10	dinhb	dinhb	NOUN
emaj-231	427	11	,	,	PUNCT
emaj-231	427	12	t.k.x	t.k.x	NOUN
emaj-231	427	13	.	.	PUNCT
emaj-231	427	14	,	,	PUNCT
emaj-231	427	15	(	(	PUNCT
emaj-231	427	16	2019	2019	NUM
emaj-231	427	17	)	)	PUNCT
emaj-231	427	18	.	.	PUNCT
emaj-231	428	1	factors	factor	NOUN
emaj-231	428	2	influencing	influence	VERB
emaj-231	428	3	independent	independent	ADJ
emaj-231	428	4	audit	audit	NOUN
emaj-231	428	5	fees	fee	NOUN
emaj-231	428	6	:	:	PUNCT
emaj-231	428	7	multi	multi	ADJ
emaj-231	428	8	-	-	NOUN
emaj-231	428	9	group	group	NOUN
emaj-231	428	10	analysis	analysis	NOUN
emaj-231	428	11	pls	pls	PROPN
emaj-231	428	12	-	-	PUNCT
emaj-231	428	13	sem	sem	ADJ
emaj-231	428	14	and	and	CCONJ
emaj-231	428	15	moderate	moderate	ADJ
emaj-231	428	16	model	model	NOUN
emaj-231	428	17	,	,	PUNCT
emaj-231	428	18	management	management	NOUN
emaj-231	428	19	science	science	NOUN
emaj-231	428	20	letters	letter	NOUN
emaj-231	428	21	,	,	PUNCT
emaj-231	428	22	9	9	NUM
emaj-231	428	23	(	(	PUNCT
emaj-231	428	24	10	10	NUM
emaj-231	428	25	)	)	PUNCT
emaj-231	428	26	,	,	PUNCT
emaj-231	428	27	1599–1608	1599–1608	NUM
emaj-231	428	28	.	.	PUNCT
emaj-231	429	1	urhoghide	urhoghide	ADJ
emaj-231	429	2	,	,	PUNCT
emaj-231	429	3	r	r	NOUN
emaj-231	429	4	,	,	PUNCT
emaj-231	429	5	o.	o.	NOUN
emaj-231	429	6	,	,	PUNCT
emaj-231	429	7	and	and	CCONJ
emaj-231	429	8	izedonmi	izedonmi	PROPN
emaj-231	429	9	,	,	PUNCT
emaj-231	429	10	f.o.i	f.o.i	NOUN
emaj-231	429	11	.	.	PROPN
emaj-231	429	12	,	,	PUNCT
emaj-231	429	13	(	(	PUNCT
emaj-231	429	14	2015	2015	NUM
emaj-231	429	15	)	)	PUNCT
emaj-231	429	16	.	.	PUNCT
emaj-231	430	1	an	an	DET
emaj-231	430	2	empirical	empirical	ADJ
emaj-231	430	3	investigation	investigation	NOUN
emaj-231	430	4	of	of	ADP
emaj-231	430	5	audit	audit	NOUN
emaj-231	430	6	fee	fee	NOUN
emaj-231	430	7	determinants	determinant	NOUN
emaj-231	430	8	in	in	ADP
emaj-231	430	9	nigeria	nigeria	PROPN
emaj-231	430	10	,	,	PUNCT
emaj-231	430	11	international	international	ADJ
emaj-231	430	12	journal	journal	NOUN
emaj-231	430	13	of	of	ADP
emaj-231	430	14	business	business	NOUN
emaj-231	430	15	and	and	CCONJ
emaj-231	430	16	social	social	ADJ
emaj-231	430	17	research	research	NOUN
emaj-231	430	18	,	,	PUNCT
emaj-231	430	19	5(8	5(8	NUM
emaj-231	430	20	)	)	PUNCT
emaj-231	430	21	.	.	PUNCT
emaj-231	431	1	retrieved	retrieve	VERB
emaj-231	431	2	on	on	ADP
emaj-231	431	3	3	3	NUM
emaj-231	431	4	february	february	NOUN
emaj-231	431	5	2020	2020	NUM
emaj-231	431	6	from	from	ADP
emaj-231	431	7	:	:	PUNCT
emaj-231	431	8	https://thejournalofbusiness.org/index.php/site/art	https://thejournalofbusiness.org/index.php/site/art	NOUN
emaj-231	431	9	icle	icle	PROPN
emaj-231	431	10	/	/	SYM
emaj-231	431	11	view/785	view/785	PROPN
emaj-231	431	12	.	.	PUNCT
emaj-231	432	1	velte	velte	NOUN
emaj-231	432	2	,	,	PUNCT
emaj-231	432	3	p.	p.	NOUN
emaj-231	432	4	,	,	PUNCT
emaj-231	432	5	and	and	CCONJ
emaj-231	432	6	loy	loy	PROPN
emaj-231	432	7	,	,	PUNCT
emaj-231	432	8	t.r	t.r	PROPN
emaj-231	432	9	.	.	PROPN
emaj-231	432	10	,	,	PUNCT
emaj-231	432	11	(	(	PUNCT
emaj-231	432	12	2018	2018	NUM
emaj-231	432	13	)	)	PUNCT
emaj-231	432	14	.	.	PUNCT
emaj-231	433	1	the	the	DET
emaj-231	433	2	impact	impact	NOUN
emaj-231	433	3	of	of	ADP
emaj-231	433	4	auditor	auditor	NOUN
emaj-231	433	5	rotation	rotation	NOUN
emaj-231	433	6	,	,	PUNCT
emaj-231	433	7	audit	audit	NOUN
emaj-231	433	8	firm	firm	ADJ
emaj-231	433	9	rotation	rotation	NOUN
emaj-231	433	10	and	and	CCONJ
emaj-231	433	11	non	non	ADJ
emaj-231	433	12	-	-	ADJ
emaj-231	433	13	audit	audit	ADJ
emaj-231	433	14	services	service	NOUN
emaj-231	433	15	on	on	ADP
emaj-231	433	16	earnings	earning	NOUN
emaj-231	433	17	quality	quality	NOUN
emaj-231	433	18	,	,	PUNCT
emaj-231	433	19	audit	audit	NOUN
emaj-231	433	20	quality	quality	NOUN
emaj-231	433	21	and	and	CCONJ
emaj-231	433	22	investor	investor	NOUN
emaj-231	433	23	perceptions	perception	NOUN
emaj-231	433	24	.	.	PUNCT
emaj-231	434	1	a	a	DET
emaj-231	434	2	literature	literature	PROPN
emaj-231	434	3	review	review	NOUN
emaj-231	434	4	,	,	PUNCT
emaj-231	434	5	journal	journal	NOUN
emaj-231	434	6	of	of	ADP
emaj-231	434	7	governance	governance	NOUN
emaj-231	434	8	and	and	CCONJ
emaj-231	434	9	regulation	regulation	NOUN
emaj-231	434	10	,	,	PUNCT
emaj-231	434	11	7(2	7(2	NUM
emaj-231	434	12	)	)	PUNCT
emaj-231	434	13	,	,	PUNCT
emaj-231	434	14	74	74	NUM
emaj-231	434	15	-	-	SYM
emaj-231	434	16	90	90	NUM
emaj-231	434	17	.	.	PUNCT
emaj-231	435	1	vulhag	vulhag	PROPN
emaj-231	435	2	,	,	PUNCT
emaj-231	435	3	a.	a.	NOUN
emaj-231	435	4	,	,	PUNCT
emaj-231	435	5	and	and	CCONJ
emaj-231	435	6	leghari	leghari	PROPN
emaj-231	435	7	,	,	PUNCT
emaj-231	435	8	m.k	m.k	PROPN
emaj-231	435	9	.	.	PROPN
emaj-231	435	10	,	,	PUNCT
emaj-231	435	11	(	(	PUNCT
emaj-231	435	12	2015	2015	NUM
emaj-231	435	13	)	)	PUNCT
emaj-231	435	14	.	.	PUNCT
emaj-231	436	1	determinants	determinant	NOUN
emaj-231	436	2	of	of	ADP
emaj-231	436	3	audit	audit	NOUN
emaj-231	436	4	fee	fee	NOUN
emaj-231	436	5	in	in	ADP
emaj-231	436	6	pakistan	pakistan	PROPN
emaj-231	436	7	,	,	PUNCT
emaj-231	436	8	research	research	NOUN
emaj-231	436	9	journal	journal	NOUN
emaj-231	436	10	of	of	ADP
emaj-231	436	11	finance	finance	NOUN
emaj-231	436	12	and	and	CCONJ
emaj-231	436	13	accounting	accounting	NOUN
emaj-231	436	14	,	,	PUNCT
emaj-231	436	15	6(9	6(9	NUM
emaj-231	436	16	)	)	PUNCT
emaj-231	436	17	,	,	PUNCT
emaj-231	436	18	176	176	NUM
emaj-231	436	19	-	-	SYM
emaj-231	436	20	188	188	NUM
emaj-231	436	21	.	.	PUNCT
emaj-231	437	1	warrad	warrad	PROPN
emaj-231	437	2	,	,	PUNCT
emaj-231	437	3	l.	l.	PROPN
emaj-231	437	4	,	,	PUNCT
emaj-231	437	5	(	(	PUNCT
emaj-231	437	6	2018	2018	NUM
emaj-231	437	7	)	)	PUNCT
emaj-231	437	8	.	.	PUNCT
emaj-231	438	1	audit	audit	NOUN
emaj-231	438	2	partner	partner	NOUN
emaj-231	438	3	tenure	tenure	NOUN
emaj-231	438	4	,	,	PUNCT
emaj-231	438	5	audit	audit	NOUN
emaj-231	438	6	quality	quality	NOUN
emaj-231	438	7	,	,	PUNCT
emaj-231	438	8	and	and	CCONJ
emaj-231	438	9	audit	audit	NOUN
emaj-231	438	10	fees	fee	NOUN
emaj-231	438	11	:	:	PUNCT
emaj-231	438	12	evidence	evidence	NOUN
emaj-231	438	13	from	from	ADP
emaj-231	438	14	jordanian	jordanian	ADJ
emaj-231	438	15	firms	firm	NOUN
emaj-231	438	16	,	,	PUNCT
emaj-231	438	17	international	international	ADJ
emaj-231	438	18	journal	journal	NOUN
emaj-231	438	19	of	of	ADP
emaj-231	438	20	humanities	humanity	NOUN
emaj-231	438	21	and	and	CCONJ
emaj-231	438	22	social	social	ADJ
emaj-231	438	23	science	science	NOUN
emaj-231	438	24	9(10),163	9(10),163	PROPN
emaj-231	438	25	-	-	SYM
emaj-231	438	26	172	172	NUM
emaj-231	438	27	.	.	PUNCT
emaj-231	439	1	wu	wu	PROPN
emaj-231	439	2	,	,	PUNCT
emaj-231	439	3	x.	x.	PROPN
emaj-231	439	4	,	,	PUNCT
emaj-231	439	5	(	(	PUNCT
emaj-231	439	6	2012	2012	NUM
emaj-231	439	7	)	)	PUNCT
emaj-231	439	8	.	.	PUNCT
emaj-231	440	1	corporate	corporate	ADJ
emaj-231	440	2	governance	governance	NOUN
emaj-231	440	3	and	and	CCONJ
emaj-231	440	4	audit	audit	NOUN
emaj-231	440	5	fees	fee	NOUN
emaj-231	440	6	:	:	PUNCT
emaj-231	440	7	evidence	evidence	NOUN
emaj-231	440	8	from	from	ADP
emaj-231	440	9	companies	company	NOUN
emaj-231	440	10	listed	list	VERB
emaj-231	440	11	on	on	ADP
emaj-231	440	12	the	the	DET
emaj-231	440	13	shanghai	shanghai	PROPN
emaj-231	440	14	stock	stock	PROPN
emaj-231	440	15	exchange	exchange	PROPN
emaj-231	440	16	,	,	PUNCT
emaj-231	440	17	china	china	PROPN
emaj-231	440	18	journal	journal	PROPN
emaj-231	440	19	of	of	ADP
emaj-231	440	20	accounting	accounting	PROPN
emaj-231	440	21	research	research	NOUN
emaj-231	440	22	,	,	PUNCT
emaj-231	440	23	5(4	5(4	NUM
emaj-231	440	24	)	)	PUNCT
emaj-231	440	25	,	,	PUNCT
emaj-231	440	26	pp	pp	PROPN
emaj-231	440	27	.	.	PUNCT
emaj-231	441	1	321	321	NUM
emaj-231	441	2	-	-	SYM
emaj-231	441	3	342	342	NUM
emaj-231	441	4	.	.	PUNCT
emaj-231	441	5	yatim	yatim	PROPN
emaj-231	441	6	,	,	PUNCT
emaj-231	441	7	kent	kent	PROPN
emaj-231	441	8	,	,	PUNCT
emaj-231	441	9	p.	p.	PROPN
emaj-231	441	10	,	,	PUNCT
emaj-231	441	11	and	and	CCONJ
emaj-231	441	12	clarkson	clarkson	PROPN
emaj-231	441	13	,	,	PUNCT
emaj-231	441	14	p.	p.	NOUN
emaj-231	441	15	(	(	PUNCT
emaj-231	441	16	2006	2006	NUM
emaj-231	441	17	)	)	PUNCT
emaj-231	441	18	.	.	PUNCT
emaj-231	442	1	governance	governance	NOUN
emaj-231	442	2	structure	structure	NOUN
emaj-231	442	3	,	,	PUNCT
emaj-231	442	4	ethnicity	ethnicity	NOUN
emaj-231	442	5	,	,	PUNCT
emaj-231	442	6	and	and	CCONJ
emaj-231	442	7	audit	audit	NOUN
emaj-231	442	8	fees	fee	NOUN
emaj-231	442	9	of	of	ADP
emaj-231	442	10	malaysian	malaysian	ADJ
emaj-231	442	11	listed	list	VERB
emaj-231	442	12	firms	firm	NOUN
emaj-231	442	13	,	,	PUNCT
emaj-231	442	14	managerial	managerial	ADJ
emaj-231	442	15	auditing	auditing	NOUN
emaj-231	442	16	journal	journal	NOUN
emaj-231	442	17	,	,	PUNCT
emaj-231	442	18	21(7	21(7	PROPN
emaj-231	442	19	)	)	PUNCT
emaj-231	442	20	,	,	PUNCT
emaj-231	442	21	757	757	PROPN
emaj-231	442	22	-	-	SYM
emaj-231	442	23	782	782	NUM
emaj-231	442	24	.	.	PUNCT
emaj-231	443	1	zaman	zaman	PROPN
emaj-231	443	2	,	,	PUNCT
emaj-231	443	3	m.	m.	NOUN
emaj-231	443	4	,	,	PUNCT
emaj-231	443	5	and	and	CCONJ
emaj-231	443	6	sarens	saren	NOUN
emaj-231	443	7	,	,	PUNCT
emaj-231	443	8	g.	g.	PROPN
emaj-231	443	9	,	,	PUNCT
emaj-231	443	10	(	(	PUNCT
emaj-231	443	11	2013	2013	NUM
emaj-231	443	12	)	)	PUNCT
emaj-231	443	13	.	.	PUNCT
emaj-231	444	1	informal	informal	ADJ
emaj-231	444	2	interactions	interaction	NOUN
emaj-231	444	3	between	between	ADP
emaj-231	444	4	audit	audit	NOUN
emaj-231	444	5	committees	committee	NOUN
emaj-231	444	6	and	and	CCONJ
emaj-231	444	7	internal	internal	ADJ
emaj-231	444	8	audit	audit	NOUN
emaj-231	444	9	functions	function	NOUN
emaj-231	444	10	:	:	PUNCT
emaj-231	444	11	exploratory	exploratory	ADJ
emaj-231	444	12	evidence	evidence	NOUN
emaj-231	444	13	and	and	CCONJ
emaj-231	444	14	directions	direction	NOUN
emaj-231	444	15	for	for	ADP
emaj-231	444	16	future	future	ADJ
emaj-231	444	17	research	research	NOUN
emaj-231	444	18	.	.	PUNCT
emaj-231	445	1	managerial	managerial	ADJ
emaj-231	445	2	auditing	auditing	NOUN
emaj-231	445	3	journal	journal	NOUN
emaj-231	445	4	,	,	PUNCT
emaj-231	445	5	28(6	28(6	NUM
emaj-231	445	6	)	)	PUNCT
emaj-231	445	7	,	,	PUNCT
emaj-231	445	8	495	495	NUM
emaj-231	445	9	-	-	SYM
emaj-231	445	10	51	51	NUM
emaj-231	445	11	.	.	PUNCT