id	sid	tid	token	lemma	pos
eistud-20849	1	1	139	139	NUM
eistud-20849	1	2	european	european	ADJ
eistud-20849	1	3	integrat	integrat	NOUN
eistud-20849	1	4	ion	ion	NOUN
eistud-20849	1	5	studies	study	NOUN
eistud-20849	1	6	2018/12	2018/12	NUM
eistud-20849	1	7	submitted	submit	VERB
eistud-20849	1	8	03/2018	03/2018	NUM
eistud-20849	1	9	accepted	accept	VERB
eistud-20849	1	10	for	for	ADP
eistud-20849	1	11	publication	publication	NOUN
eistud-20849	1	12	07/2018	07/2018	NUM
eistud-20849	1	13	european	european	ADJ
eistud-20849	1	14	integration	integration	NOUN
eistud-20849	1	15	studies	study	NOUN
eistud-20849	1	16	no	no	INTJ
eistud-20849	1	17	.	.	NOUN
eistud-20849	1	18	12	12	NUM
eistud-20849	1	19	/	/	SYM
eistud-20849	1	20	2018	2018	NUM
eistud-20849	1	21	pp	pp	ADP
eistud-20849	1	22	.	.	PUNCT
eistud-20849	2	1	139	139	NUM
eistud-20849	2	2	-	-	SYM
eistud-20849	2	3	147	147	NUM
eistud-20849	2	4	doi	doi	NOUN
eistud-20849	2	5	10.5755	10.5755	NUM
eistud-20849	2	6	/	/	SYM
eistud-20849	2	7	j01.eis.0.12.20849	j01.eis.0.12.20849	ADJ
eistud-20849	2	8	main	main	ADJ
eistud-20849	2	9	motivators	motivator	NOUN
eistud-20849	2	10	of	of	ADP
eistud-20849	2	11	social	social	ADJ
eistud-20849	2	12	audit	audit	NOUN
eistud-20849	2	13	:	:	PUNCT
eistud-20849	2	14	case	case	NOUN
eistud-20849	2	15	of	of	ADP
eistud-20849	2	16	estonia	estonia	PROPN
eistud-20849	2	17	eis	eis	PROPN
eistud-20849	2	18	12/2018	12/2018	NUM
eistud-20849	2	19	abstract	abstract	ADJ
eistud-20849	2	20	main	main	ADJ
eistud-20849	2	21	motivators	motivator	NOUN
eistud-20849	2	22	of	of	ADP
eistud-20849	2	23	social	social	ADJ
eistud-20849	2	24	audit	audit	NOUN
eistud-20849	2	25	:	:	PUNCT
eistud-20849	2	26	case	case	NOUN
eistud-20849	2	27	of	of	ADP
eistud-20849	2	28	estonia	estonia	PROPN
eistud-20849	2	29	http://dx.doi.org/10.5755/j01.eis.0.12.20849	http://dx.doi.org/10.5755/j01.eis.0.12.20849	PROPN
eistud-20849	2	30	chrislin	chrislin	PROPN
eistud-20849	2	31	nestra	nestra	ADJ
eistud-20849	2	32	estonian	estonian	ADJ
eistud-20849	2	33	tax	tax	NOUN
eistud-20849	2	34	and	and	CCONJ
eistud-20849	2	35	customs	customs	PROPN
eistud-20849	2	36	board	board	NOUN
eistud-20849	2	37	natalja	natalja	PROPN
eistud-20849	2	38	gurvitsh	gurvitsh	PROPN
eistud-20849	2	39	tallinn	tallinn	PROPN
eistud-20849	2	40	university	university	PROPN
eistud-20849	2	41	of	of	ADP
eistud-20849	2	42	technology	technology	NOUN
eistud-20849	2	43	in	in	ADP
eistud-20849	2	44	recent	recent	ADJ
eistud-20849	2	45	years	year	NOUN
eistud-20849	2	46	the	the	DET
eistud-20849	2	47	growing	grow	VERB
eistud-20849	2	48	importance	importance	NOUN
eistud-20849	2	49	of	of	ADP
eistud-20849	2	50	sustainable	sustainable	ADJ
eistud-20849	2	51	development	development	NOUN
eistud-20849	2	52	has	have	AUX
eistud-20849	2	53	been	be	AUX
eistud-20849	2	54	widely	widely	ADV
eistud-20849	2	55	recognized	recognize	VERB
eistud-20849	2	56	worldwide	worldwide	ADV
eistud-20849	2	57	.	.	PUNCT
eistud-20849	3	1	organizations	organization	NOUN
eistud-20849	3	2	actively	actively	ADV
eistud-20849	3	3	implement	implement	VERB
eistud-20849	3	4	social	social	ADJ
eistud-20849	3	5	and	and	CCONJ
eistud-20849	3	6	environmentally	environmentally	ADV
eistud-20849	3	7	sustainable	sustainable	ADJ
eistud-20849	3	8	work	work	NOUN
eistud-20849	3	9	practices	practice	NOUN
eistud-20849	3	10	in	in	ADP
eistud-20849	3	11	their	their	PRON
eistud-20849	3	12	business	business	NOUN
eistud-20849	3	13	strategy	strategy	NOUN
eistud-20849	3	14	.	.	PUNCT
eistud-20849	4	1	the	the	DET
eistud-20849	4	2	growing	grow	VERB
eistud-20849	4	3	concern	concern	NOUN
eistud-20849	4	4	from	from	ADP
eistud-20849	4	5	the	the	DET
eistud-20849	4	6	stakeholders	stakeholder	NOUN
eistud-20849	4	7	for	for	ADP
eistud-20849	4	8	the	the	DET
eistud-20849	4	9	transparency	transparency	NOUN
eistud-20849	4	10	and	and	CCONJ
eistud-20849	4	11	social	social	ADJ
eistud-20849	4	12	responsibility	responsibility	NOUN
eistud-20849	4	13	has	have	AUX
eistud-20849	4	14	put	put	VERB
eistud-20849	4	15	more	more	ADJ
eistud-20849	4	16	focus	focus	NOUN
eistud-20849	4	17	on	on	ADP
eistud-20849	4	18	social	social	ADJ
eistud-20849	4	19	audit	audit	NOUN
eistud-20849	4	20	as	as	ADP
eistud-20849	4	21	an	an	DET
eistud-20849	4	22	important	important	ADJ
eistud-20849	4	23	tool	tool	NOUN
eistud-20849	4	24	of	of	ADP
eistud-20849	4	25	measurement	measurement	NOUN
eistud-20849	4	26	of	of	ADP
eistud-20849	4	27	social	social	ADJ
eistud-20849	4	28	and	and	CCONJ
eistud-20849	4	29	environmental	environmental	ADJ
eistud-20849	4	30	performance	performance	NOUN
eistud-20849	4	31	of	of	ADP
eistud-20849	4	32	organizations	organization	NOUN
eistud-20849	4	33	.	.	PUNCT
eistud-20849	5	1	various	various	ADJ
eistud-20849	5	2	studies	study	NOUN
eistud-20849	5	3	revealed	reveal	VERB
eistud-20849	5	4	importance	importance	NOUN
eistud-20849	5	5	and	and	CCONJ
eistud-20849	5	6	numerous	numerous	ADJ
eistud-20849	5	7	benefits	benefit	NOUN
eistud-20849	5	8	of	of	ADP
eistud-20849	5	9	social	social	ADJ
eistud-20849	5	10	audit	audit	NOUN
eistud-20849	5	11	in	in	ADP
eistud-20849	5	12	different	different	ADJ
eistud-20849	5	13	countries	country	NOUN
eistud-20849	5	14	(	(	PUNCT
eistud-20849	5	15	berthin	berthin	PROPN
eistud-20849	5	16	,	,	PUNCT
eistud-20849	5	17	2011	2011	NUM
eistud-20849	5	18	;	;	PUNCT
eistud-20849	5	19	ahmed	ahmed	PROPN
eistud-20849	5	20	2012	2012	NUM
eistud-20849	5	21	;	;	PUNCT
eistud-20849	5	22	brown	brown	ADJ
eistud-20849	5	23	-	-	PUNCT
eistud-20849	5	24	liburd	liburd	PROPN
eistud-20849	5	25	&	&	CCONJ
eistud-20849	5	26	zamora	zamora	PROPN
eistud-20849	5	27	,	,	PUNCT
eistud-20849	5	28	2014	2014	NUM
eistud-20849	5	29	;	;	PUNCT
eistud-20849	5	30	casey	casey	PROPN
eistud-20849	5	31	&	&	CCONJ
eistud-20849	5	32	grenier	grenier	PROPN
eistud-20849	5	33	,	,	PUNCT
eistud-20849	5	34	2014	2014	NUM
eistud-20849	5	35	)	)	PUNCT
eistud-20849	5	36	.	.	PUNCT
eistud-20849	6	1	however	however	ADV
eistud-20849	6	2	less	less	ADV
eistud-20849	6	3	is	be	AUX
eistud-20849	6	4	known	know	VERB
eistud-20849	6	5	about	about	ADP
eistud-20849	6	6	the	the	DET
eistud-20849	6	7	social	social	ADJ
eistud-20849	6	8	audit	audit	NOUN
eistud-20849	6	9	in	in	ADP
eistud-20849	6	10	estonia	estonia	PROPN
eistud-20849	6	11	and	and	CCONJ
eistud-20849	6	12	this	this	DET
eistud-20849	6	13	study	study	NOUN
eistud-20849	6	14	fills	fill	VERB
eistud-20849	6	15	a	a	DET
eistud-20849	6	16	gap	gap	NOUN
eistud-20849	6	17	in	in	ADP
eistud-20849	6	18	determining	determine	VERB
eistud-20849	6	19	its	its	PRON
eistud-20849	6	20	current	current	ADJ
eistud-20849	6	21	stage	stage	NOUN
eistud-20849	6	22	and	and	CCONJ
eistud-20849	6	23	perspectives	perspective	NOUN
eistud-20849	6	24	of	of	ADP
eistud-20849	6	25	future	future	ADJ
eistud-20849	6	26	development	development	NOUN
eistud-20849	6	27	.	.	PUNCT
eistud-20849	7	1	the	the	DET
eistud-20849	7	2	aim	aim	NOUN
eistud-20849	7	3	of	of	ADP
eistud-20849	7	4	this	this	DET
eistud-20849	7	5	paper	paper	NOUN
eistud-20849	7	6	is	be	AUX
eistud-20849	7	7	to	to	PART
eistud-20849	7	8	identify	identify	VERB
eistud-20849	7	9	the	the	DET
eistud-20849	7	10	reasons	reason	NOUN
eistud-20849	7	11	why	why	SCONJ
eistud-20849	7	12	estonian	estonian	ADJ
eistud-20849	7	13	are	be	AUX
eistud-20849	7	14	not	not	PART
eistud-20849	7	15	very	very	ADV
eistud-20849	7	16	active	active	ADJ
eistud-20849	7	17	in	in	ADP
eistud-20849	7	18	conducting	conduct	VERB
eistud-20849	7	19	social	social	ADJ
eistud-20849	7	20	audit	audit	NOUN
eistud-20849	7	21	and	and	CCONJ
eistud-20849	7	22	what	what	PRON
eistud-20849	7	23	would	would	AUX
eistud-20849	7	24	be	be	AUX
eistud-20849	7	25	the	the	DET
eistud-20849	7	26	main	main	ADJ
eistud-20849	7	27	motivators	motivator	NOUN
eistud-20849	7	28	for	for	ADP
eistud-20849	7	29	this	this	DET
eistud-20849	7	30	procedure	procedure	NOUN
eistud-20849	7	31	.	.	PUNCT
eistud-20849	8	1	authors	author	NOUN
eistud-20849	8	2	conducted	conduct	VERB
eistud-20849	8	3	a	a	DET
eistud-20849	8	4	survey	survey	NOUN
eistud-20849	8	5	among	among	ADP
eistud-20849	8	6	the	the	DET
eistud-20849	8	7	largest	large	ADJ
eistud-20849	8	8	tax	tax	NOUN
eistud-20849	8	9	paying	pay	VERB
eistud-20849	8	10	companies	company	NOUN
eistud-20849	8	11	in	in	ADP
eistud-20849	8	12	estonia	estonia	PROPN
eistud-20849	8	13	.	.	PUNCT
eistud-20849	9	1	the	the	DET
eistud-20849	9	2	questionnaire	questionnaire	NOUN
eistud-20849	9	3	was	be	AUX
eistud-20849	9	4	sent	send	VERB
eistud-20849	9	5	to	to	ADP
eistud-20849	9	6	800	800	NUM
eistud-20849	9	7	companies	company	NOUN
eistud-20849	9	8	and	and	CCONJ
eistud-20849	9	9	122	122	NUM
eistud-20849	9	10	responses	response	NOUN
eistud-20849	9	11	were	be	AUX
eistud-20849	9	12	collected	collect	VERB
eistud-20849	9	13	.	.	PUNCT
eistud-20849	10	1	results	result	NOUN
eistud-20849	10	2	of	of	ADP
eistud-20849	10	3	the	the	DET
eistud-20849	10	4	study	study	NOUN
eistud-20849	10	5	revealed	reveal	VERB
eistud-20849	10	6	an	an	DET
eistud-20849	10	7	interest	interest	NOUN
eistud-20849	10	8	towards	towards	ADP
eistud-20849	10	9	social	social	ADJ
eistud-20849	10	10	audit	audit	NOUN
eistud-20849	10	11	among	among	ADP
eistud-20849	10	12	the	the	DET
eistud-20849	10	13	surveyed	survey	VERB
eistud-20849	10	14	companies	company	NOUN
eistud-20849	10	15	however	however	ADV
eistud-20849	10	16	only	only	ADV
eistud-20849	10	17	15	15	NUM
eistud-20849	10	18	of	of	ADP
eistud-20849	10	19	them	they	PRON
eistud-20849	10	20	(	(	PUNCT
eistud-20849	10	21	12	12	NUM
eistud-20849	10	22	%	%	NOUN
eistud-20849	10	23	)	)	PUNCT
eistud-20849	10	24	conduct	conduct	VERB
eistud-20849	10	25	social	social	ADJ
eistud-20849	10	26	audit	audit	NOUN
eistud-20849	10	27	.	.	PUNCT
eistud-20849	11	1	in	in	ADP
eistud-20849	11	2	authors	author	NOUN
eistud-20849	11	3	opinion	opinion	VERB
eistud-20849	11	4	the	the	DET
eistud-20849	11	5	reason	reason	NOUN
eistud-20849	11	6	of	of	ADP
eistud-20849	11	7	the	the	DET
eistud-20849	11	8	low	low	ADJ
eistud-20849	11	9	number	number	NOUN
eistud-20849	11	10	of	of	ADP
eistud-20849	11	11	performing	perform	VERB
eistud-20849	11	12	companies	company	NOUN
eistud-20849	11	13	is	be	AUX
eistud-20849	11	14	the	the	DET
eistud-20849	11	15	certain	certain	ADJ
eistud-20849	11	16	difficulties	difficulty	NOUN
eistud-20849	11	17	experienced	experience	VERB
eistud-20849	11	18	by	by	ADP
eistud-20849	11	19	companies	company	NOUN
eistud-20849	11	20	while	while	SCONJ
eistud-20849	11	21	obtaining	obtain	VERB
eistud-20849	11	22	social	social	ADJ
eistud-20849	11	23	audit	audit	NOUN
eistud-20849	11	24	related	relate	VERB
eistud-20849	11	25	information	information	NOUN
eistud-20849	11	26	.	.	PUNCT
eistud-20849	12	1	the	the	DET
eistud-20849	12	2	main	main	ADJ
eistud-20849	12	3	reasons	reason	NOUN
eistud-20849	12	4	of	of	ADP
eistud-20849	12	5	conducting	conduct	VERB
eistud-20849	12	6	social	social	ADJ
eistud-20849	12	7	audit	audit	NOUN
eistud-20849	12	8	outlined	outline	VERB
eistud-20849	12	9	by	by	ADP
eistud-20849	12	10	respondents	respondent	NOUN
eistud-20849	12	11	were	be	AUX
eistud-20849	12	12	their	their	PRON
eistud-20849	12	13	desire	desire	NOUN
eistud-20849	12	14	to	to	PART
eistud-20849	12	15	demonstrate	demonstrate	VERB
eistud-20849	12	16	their	their	PRON
eistud-20849	12	17	responsibility	responsibility	NOUN
eistud-20849	12	18	towards	towards	ADP
eistud-20849	12	19	society	society	NOUN
eistud-20849	12	20	(	(	PUNCT
eistud-20849	12	21	67	67	NUM
eistud-20849	12	22	%	%	NOUN
eistud-20849	12	23	)	)	PUNCT
eistud-20849	12	24	and	and	CCONJ
eistud-20849	12	25	the	the	DET
eistud-20849	12	26	opportunity	opportunity	NOUN
eistud-20849	12	27	to	to	PART
eistud-20849	12	28	evaluate	evaluate	VERB
eistud-20849	12	29	the	the	DET
eistud-20849	12	30	impact	impact	NOUN
eistud-20849	12	31	of	of	ADP
eistud-20849	12	32	the	the	DET
eistud-20849	12	33	business	business	NOUN
eistud-20849	12	34	activity	activity	NOUN
eistud-20849	12	35	of	of	ADP
eistud-20849	12	36	the	the	DET
eistud-20849	12	37	company	company	NOUN
eistud-20849	12	38	on	on	ADP
eistud-20849	12	39	different	different	ADJ
eistud-20849	12	40	groups	group	NOUN
eistud-20849	12	41	of	of	ADP
eistud-20849	12	42	stakeholders	stakeholder	NOUN
eistud-20849	12	43	(	(	PUNCT
eistud-20849	12	44	60	60	NUM
eistud-20849	12	45	%	%	NOUN
eistud-20849	12	46	)	)	PUNCT
eistud-20849	12	47	;	;	PUNCT
eistud-20849	12	48	while	while	SCONJ
eistud-20849	12	49	the	the	DET
eistud-20849	12	50	main	main	ADJ
eistud-20849	12	51	reasons	reason	NOUN
eistud-20849	12	52	on	on	ADP
eistud-20849	12	53	non	non	ADJ
eistud-20849	12	54	-	-	ADJ
eistud-20849	12	55	conducting	conducting	NOUN
eistud-20849	12	56	appeared	appear	VERB
eistud-20849	12	57	to	to	PART
eistud-20849	12	58	be	be	AUX
eistud-20849	12	59	lack	lack	NOUN
eistud-20849	12	60	of	of	ADP
eistud-20849	12	61	information	information	NOUN
eistud-20849	12	62	about	about	ADP
eistud-20849	12	63	such	such	ADJ
eistud-20849	12	64	opportunity	opportunity	NOUN
eistud-20849	12	65	(	(	PUNCT
eistud-20849	12	66	42	42	NUM
eistud-20849	12	67	%	%	NOUN
eistud-20849	12	68	)	)	PUNCT
eistud-20849	12	69	,	,	PUNCT
eistud-20849	12	70	lack	lack	NOUN
eistud-20849	12	71	of	of	ADP
eistud-20849	12	72	interest	interest	NOUN
eistud-20849	12	73	(	(	PUNCT
eistud-20849	12	74	20	20	NUM
eistud-20849	12	75	%	%	NOUN
eistud-20849	12	76	)	)	PUNCT
eistud-20849	12	77	and	and	CCONJ
eistud-20849	12	78	lack	lack	NOUN
eistud-20849	12	79	of	of	ADP
eistud-20849	12	80	popularity	popularity	NOUN
eistud-20849	12	81	in	in	ADP
eistud-20849	12	82	estonia	estonia	PROPN
eistud-20849	12	83	(	(	PUNCT
eistud-20849	12	84	28	28	NUM
eistud-20849	12	85	%	%	NOUN
eistud-20849	12	86	)	)	PUNCT
eistud-20849	12	87	.	.	PUNCT
eistud-20849	13	1	the	the	DET
eistud-20849	13	2	main	main	ADJ
eistud-20849	13	3	motivators	motivator	NOUN
eistud-20849	13	4	which	which	PRON
eistud-20849	13	5	would	would	AUX
eistud-20849	13	6	push	push	VERB
eistud-20849	13	7	companies	company	NOUN
eistud-20849	13	8	to	to	PART
eistud-20849	13	9	perform	perform	VERB
eistud-20849	13	10	social	social	ADJ
eistud-20849	13	11	audit	audit	NOUN
eistud-20849	13	12	were	be	AUX
eistud-20849	13	13	identified	identify	VERB
eistud-20849	13	14	as	as	ADP
eistud-20849	13	15	financial	financial	ADJ
eistud-20849	13	16	performance	performance	NOUN
eistud-20849	13	17	-	-	PUNCT
eistud-20849	13	18	related	relate	VERB
eistud-20849	13	19	benefits	benefit	NOUN
eistud-20849	13	20	(	(	PUNCT
eistud-20849	13	21	41	41	NUM
eistud-20849	13	22	%	%	NOUN
eistud-20849	13	23	)	)	PUNCT
eistud-20849	13	24	and	and	CCONJ
eistud-20849	13	25	the	the	DET
eistud-20849	13	26	growing	grow	VERB
eistud-20849	13	27	public	public	ADJ
eistud-20849	13	28	pressure	pressure	NOUN
eistud-20849	13	29	(	(	PUNCT
eistud-20849	13	30	44	44	NUM
eistud-20849	13	31	%	%	NOUN
eistud-20849	13	32	)	)	PUNCT
eistud-20849	13	33	.	.	PUNCT
eistud-20849	14	1	the	the	DET
eistud-20849	14	2	findings	finding	NOUN
eistud-20849	14	3	of	of	ADP
eistud-20849	14	4	the	the	DET
eistud-20849	14	5	survey	survey	NOUN
eistud-20849	14	6	have	have	VERB
eistud-20849	14	7	various	various	ADJ
eistud-20849	14	8	implications	implication	NOUN
eistud-20849	14	9	.	.	PUNCT
eistud-20849	15	1	first	first	ADV
eistud-20849	15	2	,	,	PUNCT
eistud-20849	15	3	they	they	PRON
eistud-20849	15	4	emphasize	emphasize	VERB
eistud-20849	15	5	that	that	SCONJ
eistud-20849	15	6	there	there	PRON
eistud-20849	15	7	is	be	VERB
eistud-20849	15	8	an	an	DET
eistud-20849	15	9	interest	interest	NOUN
eistud-20849	15	10	towards	towards	ADP
eistud-20849	15	11	social	social	ADJ
eistud-20849	15	12	audit	audit	NOUN
eistud-20849	15	13	among	among	ADP
eistud-20849	15	14	estonian	estonian	ADJ
eistud-20849	15	15	companies	company	NOUN
eistud-20849	15	16	,	,	PUNCT
eistud-20849	15	17	which	which	PRON
eistud-20849	15	18	will	will	AUX
eistud-20849	15	19	continue	continue	VERB
eistud-20849	15	20	growing	grow	VERB
eistud-20849	15	21	in	in	ADP
eistud-20849	15	22	the	the	DET
eistud-20849	15	23	coming	come	VERB
eistud-20849	15	24	years	year	NOUN
eistud-20849	15	25	as	as	SCONJ
eistud-20849	15	26	stated	state	VERB
eistud-20849	15	27	by	by	ADP
eistud-20849	15	28	respondents	respondent	NOUN
eistud-20849	15	29	.	.	PUNCT
eistud-20849	16	1	seconds	second	NOUN
eistud-20849	16	2	,	,	PUNCT
eistud-20849	16	3	that	that	SCONJ
eistud-20849	16	4	more	more	ADJ
eistud-20849	16	5	attention	attention	NOUN
eistud-20849	16	6	and	and	CCONJ
eistud-20849	16	7	support	support	NOUN
eistud-20849	16	8	should	should	AUX
eistud-20849	16	9	be	be	AUX
eistud-20849	16	10	provided	provide	VERB
eistud-20849	16	11	from	from	ADP
eistud-20849	16	12	the	the	DET
eistud-20849	16	13	state	state	NOUN
eistud-20849	16	14	and	and	CCONJ
eistud-20849	16	15	the	the	DET
eistud-20849	16	16	audit	audit	NOUN
eistud-20849	16	17	companies	company	NOUN
eistud-20849	16	18	to	to	PART
eistud-20849	16	19	ensure	ensure	VERB
eistud-20849	16	20	the	the	DET
eistud-20849	16	21	sustainable	sustainable	ADJ
eistud-20849	16	22	development	development	NOUN
eistud-20849	16	23	of	of	ADP
eistud-20849	16	24	the	the	DET
eistud-20849	16	25	estonian	estonian	ADJ
eistud-20849	16	26	business	business	NOUN
eistud-20849	16	27	community	community	NOUN
eistud-20849	16	28	.	.	PUNCT
eistud-20849	17	1	keywords	keyword	NOUN
eistud-20849	17	2	:	:	PUNCT
eistud-20849	17	3	csr	csr	ADJ
eistud-20849	17	4	,	,	PUNCT
eistud-20849	17	5	sustainable	sustainable	ADJ
eistud-20849	17	6	development	development	NOUN
eistud-20849	17	7	,	,	PUNCT
eistud-20849	17	8	social	social	ADJ
eistud-20849	17	9	audit	audit	NOUN
eistud-20849	17	10	,	,	PUNCT
eistud-20849	17	11	measurement	measurement	NOUN
eistud-20849	17	12	,	,	PUNCT
eistud-20849	17	13	social	social	ADJ
eistud-20849	17	14	and	and	CCONJ
eistud-20849	17	15	environmental	environmental	ADJ
eistud-20849	17	16	practices	practice	NOUN
eistud-20849	17	17	.	.	PUNCT
eistud-20849	18	1	european	european	ADJ
eistud-20849	18	2	integrat	integrat	PROPN
eistud-20849	18	3	ion	ion	NOUN
eistud-20849	18	4	studies	study	NOUN
eistud-20849	18	5	2018/12	2018/12	NUM
eistud-20849	18	6	140	140	NUM
eistud-20849	18	7	in	in	ADP
eistud-20849	18	8	recent	recent	ADJ
eistud-20849	18	9	years	year	NOUN
eistud-20849	18	10	the	the	DET
eistud-20849	18	11	growing	grow	VERB
eistud-20849	18	12	importance	importance	NOUN
eistud-20849	18	13	of	of	ADP
eistud-20849	18	14	sustainable	sustainable	ADJ
eistud-20849	18	15	development	development	NOUN
eistud-20849	18	16	has	have	AUX
eistud-20849	18	17	been	be	AUX
eistud-20849	18	18	widely	widely	ADV
eistud-20849	18	19	recognized	recognize	VERB
eistud-20849	18	20	worldwide	worldwide	ADV
eistud-20849	18	21	.	.	PUNCT
eistud-20849	19	1	organizations	organization	NOUN
eistud-20849	19	2	actively	actively	ADV
eistud-20849	19	3	implement	implement	VERB
eistud-20849	19	4	social	social	ADJ
eistud-20849	19	5	and	and	CCONJ
eistud-20849	19	6	environmentally	environmentally	ADV
eistud-20849	19	7	sustainable	sustainable	ADJ
eistud-20849	19	8	work	work	NOUN
eistud-20849	19	9	practices	practice	NOUN
eistud-20849	19	10	in	in	ADP
eistud-20849	19	11	their	their	PRON
eistud-20849	19	12	business	business	NOUN
eistud-20849	19	13	strategy	strategy	NOUN
eistud-20849	19	14	.	.	PUNCT
eistud-20849	20	1	the	the	DET
eistud-20849	20	2	growing	grow	VERB
eistud-20849	20	3	interest	interest	NOUN
eistud-20849	20	4	of	of	ADP
eistud-20849	20	5	the	the	DET
eistud-20849	20	6	society	society	NOUN
eistud-20849	20	7	towards	towards	ADP
eistud-20849	20	8	social	social	ADJ
eistud-20849	20	9	and	and	CCONJ
eistud-20849	20	10	environmental	environmental	ADJ
eistud-20849	20	11	activities	activity	NOUN
eistud-20849	20	12	of	of	ADP
eistud-20849	20	13	companies	company	NOUN
eistud-20849	20	14	in	in	ADP
eistud-20849	20	15	general	general	ADJ
eistud-20849	20	16	and	and	CCONJ
eistud-20849	20	17	their	their	PRON
eistud-20849	20	18	impact	impact	NOUN
eistud-20849	20	19	on	on	ADP
eistud-20849	20	20	different	different	ADJ
eistud-20849	20	21	groups	group	NOUN
eistud-20849	20	22	of	of	ADP
eistud-20849	20	23	stakeholders	stakeholder	NOUN
eistud-20849	20	24	in	in	ADP
eistud-20849	20	25	particular	particular	ADJ
eistud-20849	20	26	has	have	AUX
eistud-20849	20	27	created	create	VERB
eistud-20849	20	28	the	the	DET
eistud-20849	20	29	world	world	NOUN
eistud-20849	20	30	of	of	ADP
eistud-20849	20	31	corporate	corporate	ADJ
eistud-20849	20	32	social	social	ADJ
eistud-20849	20	33	responsibility	responsibility	NOUN
eistud-20849	20	34	accounting	account	VERB
eistud-20849	20	35	and	and	CCONJ
eistud-20849	20	36	reporting	reporting	NOUN
eistud-20849	20	37	.	.	PUNCT
eistud-20849	21	1	according	accord	VERB
eistud-20849	21	2	to	to	ADP
eistud-20849	21	3	nikolaeva	nikolaeva	PROPN
eistud-20849	21	4	&	&	CCONJ
eistud-20849	21	5	bicho	bicho	PROPN
eistud-20849	21	6	(	(	PUNCT
eistud-20849	21	7	2011	2011	NUM
eistud-20849	21	8	)	)	PUNCT
eistud-20849	21	9	this	this	DET
eistud-20849	21	10	growth	growth	NOUN
eistud-20849	21	11	is	be	AUX
eistud-20849	21	12	partially	partially	ADV
eistud-20849	21	13	contributed	contribute	VERB
eistud-20849	21	14	to	to	ADP
eistud-20849	21	15	the	the	DET
eistud-20849	21	16	csr	csr	NOUN
eistud-20849	21	17	media	medium	NOUN
eistud-20849	21	18	visibility	visibility	NOUN
eistud-20849	21	19	of	of	ADP
eistud-20849	21	20	the	the	DET
eistud-20849	21	21	company	company	NOUN
eistud-20849	21	22	and	and	CCONJ
eistud-20849	21	23	its	its	PRON
eistud-20849	21	24	csr	csr	NOUN
eistud-20849	21	25	publicity	publicity	NOUN
eistud-20849	21	26	policy	policy	NOUN
eistud-20849	21	27	.	.	PUNCT
eistud-20849	22	1	more	more	ADJ
eistud-20849	22	2	and	and	CCONJ
eistud-20849	22	3	more	more	ADJ
eistud-20849	22	4	attention	attention	NOUN
eistud-20849	22	5	is	be	AUX
eistud-20849	22	6	paid	pay	VERB
eistud-20849	22	7	nowadays	nowadays	ADV
eistud-20849	22	8	to	to	ADP
eistud-20849	22	9	the	the	DET
eistud-20849	22	10	reputation	reputation	NOUN
eistud-20849	22	11	of	of	ADP
eistud-20849	22	12	company	company	NOUN
eistud-20849	22	13	and	and	CCONJ
eistud-20849	22	14	its	its	PRON
eistud-20849	22	15	non	non	ADJ
eistud-20849	22	16	-	-	ADJ
eistud-20849	22	17	financial	financial	ADJ
eistud-20849	22	18	performance	performance	NOUN
eistud-20849	22	19	which	which	PRON
eistud-20849	22	20	in	in	ADP
eistud-20849	22	21	turn	turn	NOUN
eistud-20849	22	22	results	result	NOUN
eistud-20849	22	23	in	in	ADP
eistud-20849	22	24	sustainable	sustainable	ADJ
eistud-20849	22	25	performance	performance	NOUN
eistud-20849	22	26	and	and	CCONJ
eistud-20849	22	27	creates	create	VERB
eistud-20849	22	28	a	a	DET
eistud-20849	22	29	beneficial	beneficial	ADJ
eistud-20849	22	30	business	business	NOUN
eistud-20849	22	31	environment	environment	NOUN
eistud-20849	22	32	.	.	PUNCT
eistud-20849	23	1	the	the	DET
eistud-20849	23	2	growing	grow	VERB
eistud-20849	23	3	concern	concern	NOUN
eistud-20849	23	4	from	from	ADP
eistud-20849	23	5	the	the	DET
eistud-20849	23	6	stakeholders	stakeholder	NOUN
eistud-20849	23	7	for	for	ADP
eistud-20849	23	8	the	the	DET
eistud-20849	23	9	transparency	transparency	NOUN
eistud-20849	23	10	and	and	CCONJ
eistud-20849	23	11	social	social	ADJ
eistud-20849	23	12	responsibility	responsibility	NOUN
eistud-20849	23	13	has	have	AUX
eistud-20849	23	14	put	put	VERB
eistud-20849	23	15	more	more	ADJ
eistud-20849	23	16	focus	focus	NOUN
eistud-20849	23	17	on	on	ADP
eistud-20849	23	18	social	social	ADJ
eistud-20849	23	19	audit	audit	NOUN
eistud-20849	23	20	as	as	ADP
eistud-20849	23	21	an	an	DET
eistud-20849	23	22	important	important	ADJ
eistud-20849	23	23	tool	tool	NOUN
eistud-20849	23	24	of	of	ADP
eistud-20849	23	25	measurement	measurement	NOUN
eistud-20849	23	26	of	of	ADP
eistud-20849	23	27	social	social	ADJ
eistud-20849	23	28	and	and	CCONJ
eistud-20849	23	29	environmental	environmental	ADJ
eistud-20849	23	30	performance	performance	NOUN
eistud-20849	23	31	of	of	ADP
eistud-20849	23	32	organizations	organization	NOUN
eistud-20849	23	33	.	.	PUNCT
eistud-20849	24	1	and	and	CCONJ
eistud-20849	24	2	while	while	SCONJ
eistud-20849	24	3	csr	csr	NOUN
eistud-20849	24	4	reporting	reporting	NOUN
eistud-20849	24	5	is	be	AUX
eistud-20849	24	6	highly	highly	ADV
eistud-20849	24	7	implemented	implement	VERB
eistud-20849	24	8	by	by	ADP
eistud-20849	24	9	most	most	ADJ
eistud-20849	24	10	companies	company	NOUN
eistud-20849	24	11	,	,	PUNCT
eistud-20849	24	12	widely	widely	ADV
eistud-20849	24	13	used	use	VERB
eistud-20849	24	14	its	its	PRON
eistud-20849	24	15	benefits	benefit	NOUN
eistud-20849	24	16	are	be	AUX
eistud-20849	24	17	non	non	ADJ
eistud-20849	24	18	-	-	ADJ
eistud-20849	24	19	deniable	deniable	ADJ
eistud-20849	24	20	,	,	PUNCT
eistud-20849	24	21	the	the	DET
eistud-20849	24	22	verification	verification	NOUN
eistud-20849	24	23	of	of	ADP
eistud-20849	24	24	such	such	ADJ
eistud-20849	24	25	reports	report	NOUN
eistud-20849	24	26	and	and	CCONJ
eistud-20849	24	27	csr	csr	NOUN
eistud-20849	24	28	related	relate	VERB
eistud-20849	24	29	activities	activity	NOUN
eistud-20849	24	30	–	–	PUNCT
eistud-20849	24	31	social	social	ADJ
eistud-20849	24	32	audit	audit	NOUN
eistud-20849	24	33	is	be	AUX
eistud-20849	24	34	still	still	ADV
eistud-20849	24	35	gaining	gain	VERB
eistud-20849	24	36	its	its	PRON
eistud-20849	24	37	popularity	popularity	NOUN
eistud-20849	24	38	and	and	CCONJ
eistud-20849	24	39	public	public	ADJ
eistud-20849	24	40	recognition	recognition	NOUN
eistud-20849	24	41	.	.	PUNCT
eistud-20849	25	1	a	a	DET
eistud-20849	25	2	corporate	corporate	ADJ
eistud-20849	25	3	social	social	ADJ
eistud-20849	25	4	audit	audit	NOUN
eistud-20849	25	5	can	can	AUX
eistud-20849	25	6	be	be	AUX
eistud-20849	25	7	defined	define	VERB
eistud-20849	25	8	as	as	ADP
eistud-20849	25	9	assessment	assessment	NOUN
eistud-20849	25	10	of	of	ADP
eistud-20849	25	11	company	company	NOUN
eistud-20849	25	12	’s	’s	PART
eistud-20849	25	13	performance	performance	NOUN
eistud-20849	25	14	on	on	ADP
eistud-20849	25	15	corporate	corporate	ADJ
eistud-20849	25	16	social	social	ADJ
eistud-20849	25	17	responsibility	responsibility	NOUN
eistud-20849	25	18	objectives	objective	NOUN
eistud-20849	25	19	.	.	PUNCT
eistud-20849	26	1	it	it	PRON
eistud-20849	26	2	also	also	ADV
eistud-20849	26	3	evaluates	evaluate	VERB
eistud-20849	26	4	measurable	measurable	ADJ
eistud-20849	26	5	goals	goal	NOUN
eistud-20849	26	6	intended	intend	VERB
eistud-20849	26	7	to	to	PART
eistud-20849	26	8	help	help	VERB
eistud-20849	26	9	business	business	NOUN
eistud-20849	26	10	meet	meet	VERB
eistud-20849	26	11	the	the	DET
eistud-20849	26	12	expectations	expectation	NOUN
eistud-20849	26	13	of	of	ADP
eistud-20849	26	14	various	various	ADJ
eistud-20849	26	15	stakeholder	stakeholder	NOUN
eistud-20849	26	16	groups	group	NOUN
eistud-20849	26	17	regarding	regard	VERB
eistud-20849	26	18	social	social	ADJ
eistud-20849	26	19	and	and	CCONJ
eistud-20849	26	20	environmental	environmental	ADJ
eistud-20849	26	21	responsibilities	responsibility	NOUN
eistud-20849	26	22	(	(	PUNCT
eistud-20849	26	23	what	what	PRON
eistud-20849	26	24	is	be	AUX
eistud-20849	26	25	a	a	DET
eistud-20849	26	26	corporate	corporate	ADJ
eistud-20849	26	27	audit	audit	NOUN
eistud-20849	26	28	...	...	PUNCT
eistud-20849	26	29	,	,	PUNCT
eistud-20849	26	30	2018	2018	NUM
eistud-20849	26	31	)	)	PUNCT
eistud-20849	26	32	.	.	PUNCT
eistud-20849	27	1	various	various	ADJ
eistud-20849	27	2	studies	study	NOUN
eistud-20849	27	3	revealed	reveal	VERB
eistud-20849	27	4	importance	importance	NOUN
eistud-20849	27	5	and	and	CCONJ
eistud-20849	27	6	numerous	numerous	ADJ
eistud-20849	27	7	benefits	benefit	NOUN
eistud-20849	27	8	of	of	ADP
eistud-20849	27	9	social	social	ADJ
eistud-20849	27	10	audit	audit	NOUN
eistud-20849	27	11	in	in	ADP
eistud-20849	27	12	different	different	ADJ
eistud-20849	27	13	countries	country	NOUN
eistud-20849	27	14	(	(	PUNCT
eistud-20849	27	15	berthin	berthin	PROPN
eistud-20849	27	16	,	,	PUNCT
eistud-20849	27	17	2011	2011	NUM
eistud-20849	27	18	;	;	PUNCT
eistud-20849	27	19	ahmed	ahmed	PROPN
eistud-20849	27	20	2012	2012	NUM
eistud-20849	27	21	;	;	PUNCT
eistud-20849	27	22	casey	casey	PROPN
eistud-20849	27	23	&	&	CCONJ
eistud-20849	27	24	grenier	grenier	PROPN
eistud-20849	27	25	,	,	PUNCT
eistud-20849	27	26	2014	2014	NUM
eistud-20849	27	27	)	)	PUNCT
eistud-20849	27	28	.	.	PUNCT
eistud-20849	28	1	however	however	ADV
eistud-20849	28	2	social	social	ADJ
eistud-20849	28	3	audit	audit	NOUN
eistud-20849	28	4	is	be	AUX
eistud-20849	28	5	still	still	ADV
eistud-20849	28	6	not	not	PART
eistud-20849	28	7	very	very	ADV
eistud-20849	28	8	popular	popular	ADJ
eistud-20849	28	9	in	in	ADP
eistud-20849	28	10	estonia	estonia	PROPN
eistud-20849	28	11	(	(	PUNCT
eistud-20849	28	12	navross	navross	PROPN
eistud-20849	28	13	et	et	PROPN
eistud-20849	28	14	al	al	PROPN
eistud-20849	28	15	.	.	PROPN
eistud-20849	28	16	,	,	PUNCT
eistud-20849	28	17	2016	2016	NUM
eistud-20849	28	18	)	)	PUNCT
eistud-20849	28	19	and	and	CCONJ
eistud-20849	28	20	less	less	ADV
eistud-20849	28	21	is	be	AUX
eistud-20849	28	22	known	know	VERB
eistud-20849	28	23	about	about	ADP
eistud-20849	28	24	its	its	PRON
eistud-20849	28	25	current	current	ADJ
eistud-20849	28	26	situation	situation	NOUN
eistud-20849	28	27	and	and	CCONJ
eistud-20849	28	28	perspectives	perspective	NOUN
eistud-20849	28	29	of	of	ADP
eistud-20849	28	30	future	future	ADJ
eistud-20849	28	31	development	development	NOUN
eistud-20849	28	32	in	in	ADP
eistud-20849	28	33	this	this	DET
eistud-20849	28	34	country	country	NOUN
eistud-20849	28	35	and	and	CCONJ
eistud-20849	28	36	this	this	DET
eistud-20849	28	37	study	study	NOUN
eistud-20849	28	38	fills	fill	VERB
eistud-20849	28	39	a	a	DET
eistud-20849	28	40	gap	gap	NOUN
eistud-20849	28	41	in	in	ADP
eistud-20849	28	42	determining	determine	VERB
eistud-20849	28	43	its	its	PRON
eistud-20849	28	44	current	current	ADJ
eistud-20849	28	45	stage	stage	NOUN
eistud-20849	28	46	and	and	CCONJ
eistud-20849	28	47	perspectives	perspective	NOUN
eistud-20849	28	48	of	of	ADP
eistud-20849	28	49	future	future	ADJ
eistud-20849	28	50	development	development	NOUN
eistud-20849	28	51	.	.	PUNCT
eistud-20849	29	1	therefore	therefore	ADV
eistud-20849	29	2	,	,	PUNCT
eistud-20849	29	3	authors	author	NOUN
eistud-20849	29	4	considered	consider	VERB
eistud-20849	29	5	it	it	PRON
eistud-20849	29	6	worth	worth	ADJ
eistud-20849	29	7	attention	attention	NOUN
eistud-20849	29	8	to	to	PART
eistud-20849	29	9	investigate	investigate	VERB
eistud-20849	29	10	the	the	DET
eistud-20849	29	11	main	main	ADJ
eistud-20849	29	12	reasons	reason	NOUN
eistud-20849	29	13	of	of	ADP
eistud-20849	29	14	this	this	DET
eistud-20849	29	15	phenomenon	phenomenon	NOUN
eistud-20849	29	16	.	.	PUNCT
eistud-20849	30	1	authors	author	NOUN
eistud-20849	30	2	believe	believe	VERB
eistud-20849	30	3	that	that	SCONJ
eistud-20849	30	4	main	main	ADJ
eistud-20849	30	5	reasons	reason	NOUN
eistud-20849	30	6	of	of	ADP
eistud-20849	30	7	non	non	ADJ
eistud-20849	30	8	-	-	NOUN
eistud-20849	30	9	performance	performance	NOUN
eistud-20849	30	10	of	of	ADP
eistud-20849	30	11	social	social	ADJ
eistud-20849	30	12	audit	audit	NOUN
eistud-20849	30	13	is	be	AUX
eistud-20849	30	14	the	the	DET
eistud-20849	30	15	complexity	complexity	NOUN
eistud-20849	30	16	,	,	PUNCT
eistud-20849	30	17	lack	lack	NOUN
eistud-20849	30	18	of	of	ADP
eistud-20849	30	19	interest	interest	NOUN
eistud-20849	30	20	from	from	ADP
eistud-20849	30	21	the	the	DET
eistud-20849	30	22	companies	company	NOUN
eistud-20849	30	23	’	’	PART
eistud-20849	30	24	side	side	NOUN
eistud-20849	30	25	and	and	CCONJ
eistud-20849	30	26	lack	lack	NOUN
eistud-20849	30	27	of	of	ADP
eistud-20849	30	28	relevant	relevant	ADJ
eistud-20849	30	29	information	information	NOUN
eistud-20849	30	30	about	about	ADP
eistud-20849	30	31	the	the	DET
eistud-20849	30	32	procedure	procedure	NOUN
eistud-20849	30	33	in	in	ADP
eistud-20849	30	34	general	general	ADJ
eistud-20849	30	35	.	.	PUNCT
eistud-20849	31	1	authors	author	NOUN
eistud-20849	31	2	also	also	ADV
eistud-20849	31	3	suggest	suggest	VERB
eistud-20849	31	4	that	that	SCONJ
eistud-20849	31	5	such	such	ADJ
eistud-20849	31	6	factors	factor	NOUN
eistud-20849	31	7	as	as	ADP
eistud-20849	31	8	lack	lack	NOUN
eistud-20849	31	9	of	of	ADP
eistud-20849	31	10	qualified	qualified	ADJ
eistud-20849	31	11	specialists	specialist	NOUN
eistud-20849	31	12	,	,	PUNCT
eistud-20849	31	13	unclear	unclear	ADJ
eistud-20849	31	14	benefits	benefit	NOUN
eistud-20849	31	15	of	of	ADP
eistud-20849	31	16	performance	performance	NOUN
eistud-20849	31	17	of	of	ADP
eistud-20849	31	18	social	social	ADJ
eistud-20849	31	19	audit	audit	NOUN
eistud-20849	31	20	also	also	ADV
eistud-20849	31	21	have	have	VERB
eistud-20849	31	22	an	an	DET
eistud-20849	31	23	impact	impact	NOUN
eistud-20849	31	24	on	on	ADP
eistud-20849	31	25	the	the	DET
eistud-20849	31	26	low	low	ADJ
eistud-20849	31	27	popularity	popularity	NOUN
eistud-20849	31	28	of	of	ADP
eistud-20849	31	29	social	social	ADJ
eistud-20849	31	30	audit	audit	NOUN
eistud-20849	31	31	among	among	ADP
eistud-20849	31	32	estonian	estonian	ADJ
eistud-20849	31	33	companies	company	NOUN
eistud-20849	31	34	.	.	PUNCT
eistud-20849	32	1	the	the	DET
eistud-20849	32	2	main	main	ADJ
eistud-20849	32	3	purpose	purpose	NOUN
eistud-20849	32	4	of	of	ADP
eistud-20849	32	5	this	this	DET
eistud-20849	32	6	study	study	NOUN
eistud-20849	32	7	is	be	AUX
eistud-20849	32	8	to	to	PART
eistud-20849	32	9	identify	identify	VERB
eistud-20849	32	10	the	the	DET
eistud-20849	32	11	reasons	reason	NOUN
eistud-20849	32	12	why	why	SCONJ
eistud-20849	32	13	estonian	estonian	ADJ
eistud-20849	32	14	are	be	AUX
eistud-20849	32	15	not	not	PART
eistud-20849	32	16	very	very	ADV
eistud-20849	32	17	active	active	ADJ
eistud-20849	32	18	in	in	ADP
eistud-20849	32	19	conducting	conduct	VERB
eistud-20849	32	20	social	social	ADJ
eistud-20849	32	21	audit	audit	NOUN
eistud-20849	32	22	and	and	CCONJ
eistud-20849	32	23	what	what	PRON
eistud-20849	32	24	would	would	AUX
eistud-20849	32	25	be	be	AUX
eistud-20849	32	26	the	the	DET
eistud-20849	32	27	main	main	ADJ
eistud-20849	32	28	motivators	motivator	NOUN
eistud-20849	32	29	for	for	ADP
eistud-20849	32	30	this	this	DET
eistud-20849	32	31	procedure	procedure	NOUN
eistud-20849	32	32	.	.	PUNCT
eistud-20849	33	1	to	to	PART
eistud-20849	33	2	achieve	achieve	VERB
eistud-20849	33	3	the	the	DET
eistud-20849	33	4	goal	goal	NOUN
eistud-20849	33	5	author	author	NOUN
eistud-20849	33	6	have	have	AUX
eistud-20849	33	7	set	set	VERB
eistud-20849	33	8	up	up	ADP
eistud-20849	33	9	research	research	NOUN
eistud-20849	33	10	tasks	task	NOUN
eistud-20849	33	11	to	to	PART
eistud-20849	33	12	provide	provide	VERB
eistud-20849	33	13	and	and	CCONJ
eistud-20849	33	14	overview	overview	NOUN
eistud-20849	33	15	of	of	ADP
eistud-20849	33	16	the	the	DET
eistud-20849	33	17	current	current	ADJ
eistud-20849	33	18	situation	situation	NOUN
eistud-20849	33	19	on	on	ADP
eistud-20849	33	20	social	social	ADJ
eistud-20849	33	21	audit	audit	NOUN
eistud-20849	33	22	and	and	CCONJ
eistud-20849	33	23	to	to	PART
eistud-20849	33	24	reveal	reveal	VERB
eistud-20849	33	25	the	the	DET
eistud-20849	33	26	opinion	opinion	NOUN
eistud-20849	33	27	of	of	ADP
eistud-20849	33	28	estonian	estonian	ADJ
eistud-20849	33	29	companies	company	NOUN
eistud-20849	33	30	.	.	PUNCT
eistud-20849	34	1	therefore	therefore	ADV
eistud-20849	34	2	,	,	PUNCT
eistud-20849	34	3	authors	author	NOUN
eistud-20849	34	4	have	have	AUX
eistud-20849	34	5	chosen	choose	VERB
eistud-20849	34	6	a	a	DET
eistud-20849	34	7	quantitative	quantitative	ADJ
eistud-20849	34	8	research	research	NOUN
eistud-20849	34	9	method	method	NOUN
eistud-20849	34	10	–	–	PUNCT
eistud-20849	34	11	survey	survey	NOUN
eistud-20849	34	12	,	,	PUNCT
eistud-20849	34	13	which	which	PRON
eistud-20849	34	14	was	be	AUX
eistud-20849	34	15	conducted	conduct	VERB
eistud-20849	34	16	among	among	ADP
eistud-20849	34	17	the	the	DET
eistud-20849	34	18	largest	large	ADJ
eistud-20849	34	19	tax	tax	NOUN
eistud-20849	34	20	paying	pay	VERB
eistud-20849	34	21	companies	company	NOUN
eistud-20849	34	22	in	in	ADP
eistud-20849	34	23	estonia	estonia	PROPN
eistud-20849	34	24	.	.	PUNCT
eistud-20849	35	1	the	the	DET
eistud-20849	35	2	questionnaire	questionnaire	NOUN
eistud-20849	35	3	was	be	AUX
eistud-20849	35	4	sent	send	VERB
eistud-20849	35	5	to	to	ADP
eistud-20849	35	6	800	800	NUM
eistud-20849	35	7	companies	company	NOUN
eistud-20849	35	8	and	and	CCONJ
eistud-20849	35	9	122	122	NUM
eistud-20849	35	10	responses	response	NOUN
eistud-20849	35	11	were	be	AUX
eistud-20849	35	12	collected	collect	VERB
eistud-20849	35	13	.	.	PUNCT
eistud-20849	36	1	results	result	NOUN
eistud-20849	36	2	of	of	ADP
eistud-20849	36	3	the	the	DET
eistud-20849	36	4	study	study	NOUN
eistud-20849	36	5	revealed	reveal	VERB
eistud-20849	36	6	an	an	DET
eistud-20849	36	7	interest	interest	NOUN
eistud-20849	36	8	towards	towards	ADP
eistud-20849	36	9	social	social	ADJ
eistud-20849	36	10	audit	audit	NOUN
eistud-20849	36	11	among	among	ADP
eistud-20849	36	12	the	the	DET
eistud-20849	36	13	surveyed	survey	VERB
eistud-20849	36	14	companies	company	NOUN
eistud-20849	36	15	however	however	ADV
eistud-20849	36	16	only	only	ADV
eistud-20849	36	17	15	15	NUM
eistud-20849	36	18	of	of	ADP
eistud-20849	36	19	them	they	PRON
eistud-20849	36	20	(	(	PUNCT
eistud-20849	36	21	12	12	NUM
eistud-20849	36	22	%	%	NOUN
eistud-20849	36	23	)	)	PUNCT
eistud-20849	36	24	conduct	conduct	VERB
eistud-20849	36	25	social	social	ADJ
eistud-20849	36	26	audit	audit	NOUN
eistud-20849	36	27	.	.	PUNCT
eistud-20849	37	1	the	the	DET
eistud-20849	37	2	main	main	ADJ
eistud-20849	37	3	reasons	reason	NOUN
eistud-20849	37	4	of	of	ADP
eistud-20849	37	5	conducting	conduct	VERB
eistud-20849	37	6	social	social	ADJ
eistud-20849	37	7	audit	audit	NOUN
eistud-20849	37	8	outlined	outline	VERB
eistud-20849	37	9	by	by	ADP
eistud-20849	37	10	respondents	respondent	NOUN
eistud-20849	37	11	were	be	AUX
eistud-20849	37	12	their	their	PRON
eistud-20849	37	13	desire	desire	NOUN
eistud-20849	37	14	to	to	PART
eistud-20849	37	15	demonstrate	demonstrate	VERB
eistud-20849	37	16	their	their	PRON
eistud-20849	37	17	responsibility	responsibility	NOUN
eistud-20849	37	18	towards	towards	ADP
eistud-20849	37	19	society	society	NOUN
eistud-20849	37	20	and	and	CCONJ
eistud-20849	37	21	the	the	DET
eistud-20849	37	22	opportunity	opportunity	NOUN
eistud-20849	37	23	to	to	PART
eistud-20849	37	24	evaluate	evaluate	VERB
eistud-20849	37	25	the	the	DET
eistud-20849	37	26	impact	impact	NOUN
eistud-20849	37	27	of	of	ADP
eistud-20849	37	28	the	the	DET
eistud-20849	37	29	business	business	NOUN
eistud-20849	37	30	activity	activity	NOUN
eistud-20849	37	31	of	of	ADP
eistud-20849	37	32	the	the	DET
eistud-20849	37	33	company	company	NOUN
eistud-20849	37	34	on	on	ADP
eistud-20849	37	35	different	different	ADJ
eistud-20849	37	36	groups	group	NOUN
eistud-20849	37	37	of	of	ADP
eistud-20849	37	38	stakeholders	stakeholder	NOUN
eistud-20849	37	39	;	;	PUNCT
eistud-20849	37	40	while	while	SCONJ
eistud-20849	37	41	the	the	DET
eistud-20849	37	42	main	main	ADJ
eistud-20849	37	43	reasons	reason	NOUN
eistud-20849	37	44	on	on	ADP
eistud-20849	37	45	non	non	ADJ
eistud-20849	37	46	-	-	ADJ
eistud-20849	37	47	conducting	conducting	NOUN
eistud-20849	37	48	appeared	appear	VERB
eistud-20849	37	49	to	to	PART
eistud-20849	37	50	be	be	AUX
eistud-20849	37	51	lack	lack	NOUN
eistud-20849	37	52	of	of	ADP
eistud-20849	37	53	information	information	NOUN
eistud-20849	37	54	about	about	ADP
eistud-20849	37	55	such	such	ADJ
eistud-20849	37	56	opportunity	opportunity	NOUN
eistud-20849	37	57	,	,	PUNCT
eistud-20849	37	58	lack	lack	NOUN
eistud-20849	37	59	of	of	ADP
eistud-20849	37	60	interest	interest	NOUN
eistud-20849	37	61	,	,	PUNCT
eistud-20849	37	62	and	and	CCONJ
eistud-20849	37	63	lack	lack	NOUN
eistud-20849	37	64	of	of	ADP
eistud-20849	37	65	popularity	popularity	NOUN
eistud-20849	37	66	in	in	ADP
eistud-20849	37	67	estonia	estonia	PROPN
eistud-20849	37	68	.	.	PUNCT
eistud-20849	38	1	the	the	DET
eistud-20849	38	2	main	main	ADJ
eistud-20849	38	3	motivators	motivator	NOUN
eistud-20849	38	4	which	which	PRON
eistud-20849	38	5	would	would	AUX
eistud-20849	38	6	push	push	VERB
eistud-20849	38	7	companies	company	NOUN
eistud-20849	38	8	to	to	PART
eistud-20849	38	9	perform	perform	VERB
eistud-20849	38	10	social	social	ADJ
eistud-20849	38	11	audit	audit	NOUN
eistud-20849	38	12	were	be	AUX
eistud-20849	38	13	identified	identify	VERB
eistud-20849	38	14	as	as	ADP
eistud-20849	38	15	financial	financial	ADJ
eistud-20849	38	16	performance	performance	NOUN
eistud-20849	38	17	-	-	PUNCT
eistud-20849	38	18	related	relate	VERB
eistud-20849	38	19	benefits	benefit	NOUN
eistud-20849	38	20	and	and	CCONJ
eistud-20849	38	21	the	the	DET
eistud-20849	38	22	growing	grow	VERB
eistud-20849	38	23	public	public	ADJ
eistud-20849	38	24	pressure	pressure	NOUN
eistud-20849	38	25	.	.	PUNCT
eistud-20849	39	1	the	the	DET
eistud-20849	39	2	remainder	remainder	NOUN
eistud-20849	39	3	of	of	ADP
eistud-20849	39	4	the	the	DET
eistud-20849	39	5	paper	paper	NOUN
eistud-20849	39	6	is	be	AUX
eistud-20849	39	7	organized	organize	VERB
eistud-20849	39	8	as	as	SCONJ
eistud-20849	39	9	follows	follow	VERB
eistud-20849	39	10	:	:	PUNCT
eistud-20849	39	11	after	after	ADP
eistud-20849	39	12	the	the	DET
eistud-20849	39	13	linkage	linkage	NOUN
eistud-20849	39	14	of	of	ADP
eistud-20849	39	15	the	the	DET
eistud-20849	39	16	research	research	NOUN
eistud-20849	39	17	topic	topic	NOUN
eistud-20849	39	18	to	to	ADP
eistud-20849	39	19	current	current	ADJ
eistud-20849	39	20	literature	literature	NOUN
eistud-20849	39	21	,	,	PUNCT
eistud-20849	39	22	authors	author	NOUN
eistud-20849	39	23	provide	provide	VERB
eistud-20849	39	24	a	a	DET
eistud-20849	39	25	practical	practical	ADJ
eistud-20849	39	26	insight	insight	NOUN
eistud-20849	39	27	into	into	ADP
eistud-20849	39	28	the	the	DET
eistud-20849	39	29	performance	performance	NOUN
eistud-20849	39	30	of	of	ADP
eistud-20849	39	31	social	social	ADJ
eistud-20849	39	32	audit	audit	NOUN
eistud-20849	39	33	by	by	ADP
eistud-20849	39	34	estonian	estonian	ADJ
eistud-20849	39	35	companies	company	NOUN
eistud-20849	39	36	identifying	identify	VERB
eistud-20849	39	37	the	the	DET
eistud-20849	39	38	main	main	ADJ
eistud-20849	39	39	reasons	reason	NOUN
eistud-20849	39	40	and	and	CCONJ
eistud-20849	39	41	associated	associated	ADJ
eistud-20849	39	42	benefits	benefit	NOUN
eistud-20849	39	43	.	.	PUNCT
eistud-20849	40	1	furthermore	furthermore	ADV
eistud-20849	40	2	,	,	PUNCT
eistud-20849	40	3	authors	author	NOUN
eistud-20849	40	4	present	present	VERB
eistud-20849	40	5	the	the	DET
eistud-20849	40	6	results	result	NOUN
eistud-20849	40	7	of	of	ADP
eistud-20849	40	8	the	the	DET
eistud-20849	40	9	survey	survey	NOUN
eistud-20849	40	10	conducted	conduct	VERB
eistud-20849	40	11	among	among	ADP
eistud-20849	40	12	the	the	DET
eistud-20849	40	13	largest	large	ADJ
eistud-20849	40	14	estonian	estonian	ADJ
eistud-20849	40	15	taxpaying	taxpaying	NOUN
eistud-20849	40	16	companies	company	NOUN
eistud-20849	40	17	,	,	PUNCT
eistud-20849	40	18	which	which	PRON
eistud-20849	40	19	are	be	AUX
eistud-20849	40	20	taken	take	VERB
eistud-20849	40	21	as	as	ADP
eistud-20849	40	22	a	a	DET
eistud-20849	40	23	basis	basis	NOUN
eistud-20849	40	24	for	for	ADP
eistud-20849	40	25	concluding	conclude	VERB
eistud-20849	40	26	remarks	remark	NOUN
eistud-20849	40	27	.	.	PUNCT
eistud-20849	41	1	introduction	introduction	NOUN
eistud-20849	41	2	141	141	NUM
eistud-20849	41	3	european	european	ADJ
eistud-20849	41	4	integrat	integrat	NOUN
eistud-20849	41	5	ion	ion	NOUN
eistud-20849	41	6	studies	study	NOUN
eistud-20849	41	7	2018/12	2018/12	NUM
eistud-20849	41	8	the	the	DET
eistud-20849	41	9	growing	grow	VERB
eistud-20849	41	10	popularity	popularity	NOUN
eistud-20849	41	11	of	of	ADP
eistud-20849	41	12	csr	csr	NOUN
eistud-20849	41	13	has	have	AUX
eistud-20849	41	14	gained	gain	VERB
eistud-20849	41	15	international	international	ADJ
eistud-20849	41	16	recognition	recognition	NOUN
eistud-20849	41	17	and	and	CCONJ
eistud-20849	41	18	resulted	result	VERB
eistud-20849	41	19	in	in	ADP
eistud-20849	41	20	a	a	DET
eistud-20849	41	21	various	various	ADJ
eistud-20849	41	22	socially	socially	ADV
eistud-20849	41	23	responsible	responsible	ADJ
eistud-20849	41	24	initiatives	initiative	NOUN
eistud-20849	41	25	which	which	PRON
eistud-20849	41	26	has	have	AUX
eistud-20849	41	27	led	lead	VERB
eistud-20849	41	28	the	the	DET
eistud-20849	41	29	substantial	substantial	ADJ
eistud-20849	41	30	contribution	contribution	NOUN
eistud-20849	41	31	to	to	ADP
eistud-20849	41	32	the	the	DET
eistud-20849	41	33	nation	nation	NOUN
eistud-20849	41	34	in	in	ADP
eistud-20849	41	35	general	general	ADJ
eistud-20849	41	36	(	(	PUNCT
eistud-20849	41	37	the	the	DET
eistud-20849	41	38	fundamentals	fundamental	NOUN
eistud-20849	41	39	..	..	PUNCT
eistud-20849	41	40	,2015	,2015	NUM
eistud-20849	41	41	)	)	PUNCT
eistud-20849	41	42	.	.	PUNCT
eistud-20849	42	1	companies	company	NOUN
eistud-20849	42	2	have	have	AUX
eistud-20849	42	3	started	start	VERB
eistud-20849	42	4	voluntary	voluntary	ADJ
eistud-20849	42	5	adopt	adopt	NOUN
eistud-20849	42	6	csr	csr	NOUN
eistud-20849	42	7	reporting	reporting	NOUN
eistud-20849	42	8	practices	practice	NOUN
eistud-20849	42	9	;	;	PUNCT
eistud-20849	42	10	making	make	VERB
eistud-20849	42	11	the	the	DET
eistud-20849	42	12	level	level	NOUN
eistud-20849	42	13	of	of	ADP
eistud-20849	42	14	such	such	ADJ
eistud-20849	42	15	disclosures	disclosure	NOUN
eistud-20849	42	16	may	may	AUX
eistud-20849	42	17	have	have	VERB
eistud-20849	42	18	a	a	DET
eistud-20849	42	19	significant	significant	ADJ
eistud-20849	42	20	impact	impact	NOUN
eistud-20849	42	21	of	of	ADP
eistud-20849	42	22	the	the	DET
eistud-20849	42	23	perception	perception	NOUN
eistud-20849	42	24	of	of	ADP
eistud-20849	42	25	stakeholders	stakeholder	NOUN
eistud-20849	42	26	and	and	CCONJ
eistud-20849	42	27	the	the	DET
eistud-20849	42	28	reputation	reputation	NOUN
eistud-20849	42	29	of	of	ADP
eistud-20849	42	30	the	the	DET
eistud-20849	42	31	company	company	NOUN
eistud-20849	42	32	(	(	PUNCT
eistud-20849	42	33	odriozola	odriozola	PROPN
eistud-20849	42	34	&	&	CCONJ
eistud-20849	42	35	baraibar‐diez	baraibar‐diez	PROPN
eistud-20849	42	36	,	,	PUNCT
eistud-20849	42	37	2017	2017	NUM
eistud-20849	42	38	)	)	PUNCT
eistud-20849	42	39	.	.	PUNCT
eistud-20849	43	1	the	the	DET
eistud-20849	43	2	findings	finding	NOUN
eistud-20849	43	3	of	of	ADP
eistud-20849	43	4	dhaliwal	dhaliwal	PROPN
eistud-20849	43	5	et	et	PROPN
eistud-20849	43	6	al	al	PROPN
eistud-20849	43	7	.	.	PROPN
eistud-20849	44	1	(	(	PUNCT
eistud-20849	44	2	2012	2012	NUM
eistud-20849	44	3	)	)	PUNCT
eistud-20849	44	4	suggest	suggest	VERB
eistud-20849	44	5	that	that	SCONJ
eistud-20849	44	6	the	the	DET
eistud-20849	44	7	„	„	PUNCT
eistud-20849	44	8	issuance	issuance	NOUN
eistud-20849	44	9	of	of	ADP
eistud-20849	44	10	standalone	standalone	ADJ
eistud-20849	44	11	csr	csr	NOUN
eistud-20849	44	12	reports	report	NOUN
eistud-20849	44	13	is	be	AUX
eistud-20849	44	14	associated	associate	VERB
eistud-20849	44	15	with	with	ADP
eistud-20849	44	16	lower	low	ADJ
eistud-20849	44	17	analyst	analyst	NOUN
eistud-20849	44	18	forecast	forecast	NOUN
eistud-20849	44	19	error	error	NOUN
eistud-20849	44	20	“	"	PUNCT
eistud-20849	44	21	and	and	CCONJ
eistud-20849	44	22	contributes	contribute	VERB
eistud-20849	44	23	to	to	ADP
eistud-20849	44	24	the	the	DET
eistud-20849	44	25	increasing	increase	VERB
eistud-20849	44	26	level	level	NOUN
eistud-20849	44	27	of	of	ADP
eistud-20849	44	28	trust	trust	NOUN
eistud-20849	44	29	of	of	ADP
eistud-20849	44	30	stakeholders	stakeholder	NOUN
eistud-20849	44	31	.	.	PUNCT
eistud-20849	45	1	thus	thus	ADV
eistud-20849	45	2	,	,	PUNCT
eistud-20849	45	3	verification	verification	NOUN
eistud-20849	45	4	of	of	ADP
eistud-20849	45	5	such	such	ADJ
eistud-20849	45	6	reports	report	NOUN
eistud-20849	45	7	has	have	AUX
eistud-20849	45	8	become	become	VERB
eistud-20849	45	9	extremely	extremely	ADV
eistud-20849	45	10	important	important	ADJ
eistud-20849	45	11	inspiring	inspire	VERB
eistud-20849	45	12	an	an	DET
eistud-20849	45	13	increasing	increase	VERB
eistud-20849	45	14	number	number	NOUN
eistud-20849	45	15	of	of	ADP
eistud-20849	45	16	companies	company	NOUN
eistud-20849	45	17	to	to	PART
eistud-20849	45	18	assess	assess	VERB
eistud-20849	45	19	their	their	PRON
eistud-20849	45	20	performance	performance	NOUN
eistud-20849	45	21	on	on	ADP
eistud-20849	45	22	a	a	DET
eistud-20849	45	23	systematic	systematic	ADJ
eistud-20849	45	24	basis	basis	NOUN
eistud-20849	45	25	(	(	PUNCT
eistud-20849	45	26	henriques	henrique	NOUN
eistud-20849	45	27	,	,	PUNCT
eistud-20849	45	28	2002	2002	NUM
eistud-20849	45	29	)	)	PUNCT
eistud-20849	45	30	and	and	CCONJ
eistud-20849	45	31	determine	determine	VERB
eistud-20849	45	32	the	the	DET
eistud-20849	45	33	current	current	ADJ
eistud-20849	45	34	way	way	NOUN
eistud-20849	45	35	of	of	ADP
eistud-20849	45	36	actions	action	NOUN
eistud-20849	45	37	(	(	PUNCT
eistud-20849	45	38	wirsig	wirsig	NOUN
eistud-20849	45	39	,	,	PUNCT
eistud-20849	45	40	1978	1978	NUM
eistud-20849	45	41	)	)	PUNCT
eistud-20849	45	42	.	.	PUNCT
eistud-20849	46	1	according	accord	VERB
eistud-20849	46	2	to	to	ADP
eistud-20849	46	3	according	accord	VERB
eistud-20849	46	4	to	to	ADP
eistud-20849	46	5	the	the	DET
eistud-20849	46	6	kpmg	kpmg	PROPN
eistud-20849	46	7	survey	survey	NOUN
eistud-20849	46	8	(	(	PUNCT
eistud-20849	46	9	2017	2017	NUM
eistud-20849	46	10	)	)	PUNCT
eistud-20849	46	11	during	during	ADP
eistud-20849	46	12	the	the	DET
eistud-20849	46	13	last	last	ADJ
eistud-20849	46	14	12	12	NUM
eistud-20849	46	15	years	year	NOUN
eistud-20849	46	16	assurance	assurance	NOUN
eistud-20849	46	17	among	among	ADP
eistud-20849	46	18	the	the	DET
eistud-20849	46	19	g250	g250	PROPN
eistud-20849	46	20	companies	company	NOUN
eistud-20849	46	21	has	have	AUX
eistud-20849	46	22	more	more	ADV
eistud-20849	46	23	than	than	ADP
eistud-20849	46	24	doubled	double	VERB
eistud-20849	46	25	,	,	PUNCT
eistud-20849	46	26	meaning	mean	VERB
eistud-20849	46	27	that	that	SCONJ
eistud-20849	46	28	67	67	NUM
eistud-20849	46	29	%	%	NOUN
eistud-20849	46	30	of	of	ADP
eistud-20849	46	31	the	the	DET
eistud-20849	46	32	reports	report	NOUN
eistud-20849	46	33	are	be	AUX
eistud-20849	46	34	now	now	ADV
eistud-20849	46	35	verified	verify	VERB
eistud-20849	46	36	,	,	PUNCT
eistud-20849	46	37	which	which	PRON
eistud-20849	46	38	is	be	AUX
eistud-20849	46	39	driven	drive	VERB
eistud-20849	46	40	by	by	ADP
eistud-20849	46	41	both	both	DET
eistud-20849	46	42	management	management	NOUN
eistud-20849	46	43	and	and	CCONJ
eistud-20849	46	44	benefits	benefit	NOUN
eistud-20849	46	45	gained	gain	VERB
eistud-20849	46	46	by	by	ADP
eistud-20849	46	47	different	different	ADJ
eistud-20849	46	48	groups	group	NOUN
eistud-20849	46	49	of	of	ADP
eistud-20849	46	50	stakeholders	stakeholder	NOUN
eistud-20849	46	51	(	(	PUNCT
eistud-20849	46	52	owusu	owusu	PROPN
eistud-20849	46	53	&	&	CCONJ
eistud-20849	46	54	frimpong	frimpong	PROPN
eistud-20849	46	55	,	,	PUNCT
eistud-20849	46	56	2012	2012	NUM
eistud-20849	46	57	)	)	PUNCT
eistud-20849	46	58	.	.	PUNCT
eistud-20849	47	1	the	the	DET
eistud-20849	47	2	data	datum	NOUN
eistud-20849	47	3	of	of	ADP
eistud-20849	47	4	kpmg	kpmg	PROPN
eistud-20849	47	5	(	(	PUNCT
eistud-20849	47	6	2017	2017	NUM
eistud-20849	47	7	)	)	PUNCT
eistud-20849	47	8	survey	survey	NOUN
eistud-20849	47	9	also	also	ADV
eistud-20849	47	10	suggests	suggest	VERB
eistud-20849	47	11	that	that	SCONJ
eistud-20849	47	12	assurance	assurance	NOUN
eistud-20849	47	13	rates	rate	NOUN
eistud-20849	47	14	increase	increase	VERB
eistud-20849	47	15	more	more	ADV
eistud-20849	47	16	rapidly	rapidly	ADV
eistud-20849	47	17	in	in	ADP
eistud-20849	47	18	the	the	DET
eistud-20849	47	19	countries	country	NOUN
eistud-20849	47	20	with	with	ADP
eistud-20849	47	21	the	the	DET
eistud-20849	47	22	high	high	ADJ
eistud-20849	47	23	level	level	NOUN
eistud-20849	47	24	of	of	ADP
eistud-20849	47	25	csr	csr	NOUN
eistud-20849	47	26	reporting	reporting	NOUN
eistud-20849	47	27	.	.	PUNCT
eistud-20849	48	1	previous	previous	ADJ
eistud-20849	48	2	studies	study	NOUN
eistud-20849	48	3	identify	identify	VERB
eistud-20849	48	4	the	the	DET
eistud-20849	48	5	positive	positive	ADJ
eistud-20849	48	6	impact	impact	NOUN
eistud-20849	48	7	of	of	ADP
eistud-20849	48	8	the	the	DET
eistud-20849	48	9	assurance	assurance	NOUN
eistud-20849	48	10	of	of	ADP
eistud-20849	48	11	csr	csr	NOUN
eistud-20849	48	12	reports	report	NOUN
eistud-20849	48	13	on	on	ADP
eistud-20849	48	14	the	the	DET
eistud-20849	48	15	quality	quality	NOUN
eistud-20849	48	16	of	of	ADP
eistud-20849	48	17	the	the	DET
eistud-20849	48	18	disclosures	disclosure	NOUN
eistud-20849	48	19	(	(	PUNCT
eistud-20849	48	20	moroney	moroney	PROPN
eistud-20849	48	21	et	et	PROPN
eistud-20849	48	22	al	al	PROPN
eistud-20849	48	23	.	.	PROPN
eistud-20849	48	24	,	,	PUNCT
eistud-20849	48	25	2012	2012	NUM
eistud-20849	48	26	)	)	PUNCT
eistud-20849	48	27	,	,	PUNCT
eistud-20849	48	28	investors	investor	NOUN
eistud-20849	48	29	decisions	decision	NOUN
eistud-20849	48	30	in	in	ADP
eistud-20849	48	31	general	general	ADJ
eistud-20849	48	32	(	(	PUNCT
eistud-20849	48	33	cheng	cheng	PROPN
eistud-20849	48	34	et	et	PROPN
eistud-20849	48	35	al	al	PROPN
eistud-20849	48	36	.	.	PROPN
eistud-20849	48	37	,	,	PUNCT
eistud-20849	48	38	2015	2015	NUM
eistud-20849	48	39	)	)	PUNCT
eistud-20849	48	40	and	and	CCONJ
eistud-20849	48	41	their	their	PRON
eistud-20849	48	42	desire	desire	NOUN
eistud-20849	48	43	to	to	PART
eistud-20849	48	44	invest	invest	VERB
eistud-20849	48	45	into	into	ADP
eistud-20849	48	46	such	such	ADJ
eistud-20849	48	47	companies	company	NOUN
eistud-20849	48	48	(	(	PUNCT
eistud-20849	48	49	shen	shen	PROPN
eistud-20849	48	50	,	,	PUNCT
eistud-20849	48	51	wu	wu	PROPN
eistud-20849	48	52	&	&	CCONJ
eistud-20849	48	53	chand	chand	PROPN
eistud-20849	48	54	,	,	PUNCT
eistud-20849	48	55	2017	2017	NUM
eistud-20849	48	56	)	)	PUNCT
eistud-20849	48	57	.	.	PUNCT
eistud-20849	49	1	numerous	numerous	ADJ
eistud-20849	49	2	studies	study	NOUN
eistud-20849	49	3	also	also	ADV
eistud-20849	49	4	suggest	suggest	VERB
eistud-20849	49	5	that	that	SCONJ
eistud-20849	49	6	companies	company	NOUN
eistud-20849	49	7	willing	willing	ADJ
eistud-20849	49	8	to	to	PART
eistud-20849	49	9	enhance	enhance	VERB
eistud-20849	49	10	the	the	DET
eistud-20849	49	11	credibility	credibility	NOUN
eistud-20849	49	12	and	and	CCONJ
eistud-20849	49	13	reputation	reputation	NOUN
eistud-20849	49	14	would	would	AUX
eistud-20849	49	15	have	have	AUX
eistud-20849	49	16	performed	perform	VERB
eistud-20849	49	17	the	the	DET
eistud-20849	49	18	social	social	ADJ
eistud-20849	49	19	audit	audit	NOUN
eistud-20849	49	20	procedure	procedure	NOUN
eistud-20849	49	21	(	(	PUNCT
eistud-20849	49	22	simnett	simnett	NOUN
eistud-20849	49	23	et	et	PROPN
eistud-20849	49	24	al	al	PROPN
eistud-20849	49	25	.	.	PROPN
eistud-20849	49	26	,	,	PUNCT
eistud-20849	49	27	2009	2009	NUM
eistud-20849	49	28	)	)	PUNCT
eistud-20849	49	29	,	,	PUNCT
eistud-20849	49	30	as	as	SCONJ
eistud-20849	49	31	the	the	DET
eistud-20849	49	32	credibility	credibility	NOUN
eistud-20849	49	33	of	of	ADP
eistud-20849	49	34	csr	csr	NOUN
eistud-20849	49	35	reports	report	NOUN
eistud-20849	49	36	is	be	AUX
eistud-20849	49	37	higher	high	ADJ
eistud-20849	49	38	after	after	ADP
eistud-20849	49	39	the	the	DET
eistud-20849	49	40	assurance	assurance	NOUN
eistud-20849	49	41	(	(	PUNCT
eistud-20849	49	42	pflugrath	pflugrath	PROPN
eistud-20849	49	43	,	,	PUNCT
eistud-20849	49	44	roebuck	roebuck	PROPN
eistud-20849	49	45	&	&	CCONJ
eistud-20849	49	46	simnett	simnett	PROPN
eistud-20849	49	47	,	,	PUNCT
eistud-20849	49	48	2011	2011	NUM
eistud-20849	49	49	)	)	PUNCT
eistud-20849	49	50	also	also	ADV
eistud-20849	49	51	contributing	contribute	VERB
eistud-20849	49	52	to	to	ADP
eistud-20849	49	53	the	the	DET
eistud-20849	49	54	increasing	increase	VERB
eistud-20849	49	55	the	the	DET
eistud-20849	49	56	trust	trust	NOUN
eistud-20849	49	57	of	of	ADP
eistud-20849	49	58	stakeholders	stakeholder	NOUN
eistud-20849	49	59	(	(	PUNCT
eistud-20849	49	60	viehöver	viehöver	PROPN
eistud-20849	49	61	,	,	PUNCT
eistud-20849	49	62	türk	türk	PROPN
eistud-20849	49	63	&	&	CCONJ
eistud-20849	49	64	vaseghi	vaseghi	PROPN
eistud-20849	49	65	,	,	PUNCT
eistud-20849	49	66	2015	2015	NUM
eistud-20849	49	67	)	)	PUNCT
eistud-20849	49	68	.	.	PUNCT
eistud-20849	50	1	this	this	PRON
eistud-20849	50	2	is	be	AUX
eistud-20849	50	3	also	also	ADV
eistud-20849	50	4	confirmed	confirm	VERB
eistud-20849	50	5	by	by	ADP
eistud-20849	50	6	bagnoli	bagnoli	PROPN
eistud-20849	50	7	&	&	CCONJ
eistud-20849	50	8	watts	watts	PROPN
eistud-20849	50	9	(	(	PUNCT
eistud-20849	50	10	2017	2017	NUM
eistud-20849	50	11	)	)	PUNCT
eistud-20849	50	12	,	,	PUNCT
eistud-20849	50	13	whose	whose	DET
eistud-20849	50	14	results	result	NOUN
eistud-20849	50	15	indicate	indicate	VERB
eistud-20849	50	16	that	that	SCONJ
eistud-20849	50	17	companies	company	NOUN
eistud-20849	50	18	more	more	ADV
eistud-20849	50	19	sensitive	sensitive	ADJ
eistud-20849	50	20	and	and	CCONJ
eistud-20849	50	21	caring	care	VERB
eistud-20849	50	22	about	about	ADP
eistud-20849	50	23	their	their	PRON
eistud-20849	50	24	social	social	ADJ
eistud-20849	50	25	activities	activity	NOUN
eistud-20849	50	26	would	would	AUX
eistud-20849	50	27	seek	seek	VERB
eistud-20849	50	28	for	for	ADP
eistud-20849	50	29	external	external	ADJ
eistud-20849	50	30	high	high	ADJ
eistud-20849	50	31	-	-	PUNCT
eistud-20849	50	32	level	level	NOUN
eistud-20849	50	33	assurance	assurance	NOUN
eistud-20849	50	34	.	.	PUNCT
eistud-20849	51	1	it	it	PRON
eistud-20849	51	2	is	be	AUX
eistud-20849	51	3	also	also	ADV
eistud-20849	51	4	important	important	ADJ
eistud-20849	51	5	to	to	PART
eistud-20849	51	6	note	note	VERB
eistud-20849	51	7	that	that	SCONJ
eistud-20849	51	8	while	while	SCONJ
eistud-20849	51	9	no	no	DET
eistud-20849	51	10	strict	strict	ADJ
eistud-20849	51	11	criteria	criterion	NOUN
eistud-20849	51	12	in	in	ADP
eistud-20849	51	13	regard	regard	NOUN
eistud-20849	51	14	to	to	ADP
eistud-20849	51	15	the	the	DET
eistud-20849	51	16	verification	verification	NOUN
eistud-20849	51	17	body	body	NOUN
eistud-20849	51	18	exists	exist	VERB
eistud-20849	51	19	,	,	PUNCT
eistud-20849	51	20	and	and	CCONJ
eistud-20849	51	21	assurance	assurance	NOUN
eistud-20849	51	22	can	can	AUX
eistud-20849	51	23	be	be	AUX
eistud-20849	51	24	either	either	CCONJ
eistud-20849	51	25	external	external	ADJ
eistud-20849	51	26	or	or	CCONJ
eistud-20849	51	27	internal	internal	ADJ
eistud-20849	51	28	,	,	PUNCT
eistud-20849	51	29	being	be	AUX
eistud-20849	51	30	performed	perform	VERB
eistud-20849	51	31	by	by	ADP
eistud-20849	51	32	either	either	CCONJ
eistud-20849	51	33	professional	professional	ADJ
eistud-20849	51	34	accounting	accounting	NOUN
eistud-20849	51	35	specialist	specialist	NOUN
eistud-20849	51	36	or	or	CCONJ
eistud-20849	51	37	representative	representative	NOUN
eistud-20849	51	38	from	from	ADP
eistud-20849	51	39	other	other	ADJ
eistud-20849	51	40	company	company	NOUN
eistud-20849	51	41	or	or	CCONJ
eistud-20849	51	42	provided	provide	VERB
eistud-20849	51	43	by	by	ADP
eistud-20849	51	44	the	the	DET
eistud-20849	51	45	big	big	ADJ
eistud-20849	51	46	4	4	NUM
eistud-20849	51	47	,	,	PUNCT
eistud-20849	51	48	the	the	DET
eistud-20849	51	49	studies	study	NOUN
eistud-20849	51	50	indicate	indicate	VERB
eistud-20849	51	51	that	that	SCONJ
eistud-20849	51	52	the	the	DET
eistud-20849	51	53	choice	choice	NOUN
eistud-20849	51	54	of	of	ADP
eistud-20849	51	55	assurance	assurance	NOUN
eistud-20849	51	56	specialist	specialist	NOUN
eistud-20849	51	57	really	really	ADV
eistud-20849	51	58	matters	matter	VERB
eistud-20849	51	59	as	as	ADP
eistud-20849	51	60	the	the	DET
eistud-20849	51	61	quality	quality	NOUN
eistud-20849	51	62	of	of	ADP
eistud-20849	51	63	assurance	assurance	NOUN
eistud-20849	51	64	highly	highly	ADV
eistud-20849	51	65	depends	depend	VERB
eistud-20849	51	66	on	on	ADP
eistud-20849	51	67	the	the	DET
eistud-20849	51	68	provider	provider	NOUN
eistud-20849	51	69	(	(	PUNCT
eistud-20849	51	70	perego	perego	PROPN
eistud-20849	51	71	&	&	CCONJ
eistud-20849	51	72	kolk	kolk	PROPN
eistud-20849	51	73	,	,	PUNCT
eistud-20849	51	74	2012	2012	NUM
eistud-20849	51	75	)	)	PUNCT
eistud-20849	51	76	.	.	PUNCT
eistud-20849	52	1	studies	study	NOUN
eistud-20849	52	2	of	of	ADP
eistud-20849	52	3	hodge	hodge	PROPN
eistud-20849	52	4	et	et	PROPN
eistud-20849	52	5	al	al	PROPN
eistud-20849	52	6	.	.	PROPN
eistud-20849	52	7	(	(	PUNCT
eistud-20849	52	8	2009	2009	NUM
eistud-20849	52	9	)	)	PUNCT
eistud-20849	52	10	reveal	reveal	VERB
eistud-20849	52	11	that	that	SCONJ
eistud-20849	52	12	users	user	NOUN
eistud-20849	52	13	“	"	PUNCT
eistud-20849	52	14	would	would	AUX
eistud-20849	52	15	place	place	VERB
eistud-20849	52	16	more	more	ADJ
eistud-20849	52	17	confidence	confidence	NOUN
eistud-20849	52	18	in	in	ADP
eistud-20849	52	19	the	the	DET
eistud-20849	52	20	reports	report	NOUN
eistud-20849	52	21	provided	provide	VERB
eistud-20849	52	22	by	by	ADP
eistud-20849	52	23	top	top	ADJ
eistud-20849	52	24	tier	tier	NOUN
eistud-20849	52	25	accountancy	accountancy	NOUN
eistud-20849	52	26	firm	firm	NOUN
eistud-20849	52	27	than	than	ADP
eistud-20849	52	28	by	by	ADP
eistud-20849	52	29	a	a	DET
eistud-20849	52	30	specialist	specialist	ADJ
eistud-20849	52	31	consultant	consultant	NOUN
eistud-20849	52	32	”	"	PUNCT
eistud-20849	52	33	,	,	PUNCT
eistud-20849	52	34	these	these	DET
eistud-20849	52	35	findings	finding	NOUN
eistud-20849	52	36	are	be	AUX
eistud-20849	52	37	also	also	ADV
eistud-20849	52	38	confirmed	confirm	VERB
eistud-20849	52	39	by	by	ADP
eistud-20849	52	40	studies	study	NOUN
eistud-20849	52	41	of	of	ADP
eistud-20849	52	42	mock	mock	NOUN
eistud-20849	52	43	et	et	PROPN
eistud-20849	52	44	al	al	PROPN
eistud-20849	52	45	.	.	PROPN
eistud-20849	53	1	(	(	PUNCT
eistud-20849	53	2	2007	2007	NUM
eistud-20849	53	3	)	)	PUNCT
eistud-20849	53	4	and	and	CCONJ
eistud-20849	53	5	perego	perego	PROPN
eistud-20849	53	6	(	(	PUNCT
eistud-20849	53	7	2009	2009	NUM
eistud-20849	53	8	)	)	PUNCT
eistud-20849	53	9	.	.	PUNCT
eistud-20849	54	1	studies	study	NOUN
eistud-20849	54	2	of	of	ADP
eistud-20849	54	3	sierra	sierra	PROPN
eistud-20849	54	4	,	,	PUNCT
eistud-20849	54	5	et	et	PROPN
eistud-20849	54	6	al	al	PROPN
eistud-20849	54	7	.	.	PROPN
eistud-20849	54	8	,	,	PUNCT
eistud-20849	54	9	2013	2013	NUM
eistud-20849	54	10	also	also	ADV
eistud-20849	54	11	reveal	reveal	VERB
eistud-20849	54	12	that	that	SCONJ
eistud-20849	54	13	while	while	SCONJ
eistud-20849	54	14	the	the	DET
eistud-20849	54	15	choice	choice	NOUN
eistud-20849	54	16	of	of	ADP
eistud-20849	54	17	assurance	assurance	NOUN
eistud-20849	54	18	company	company	NOUN
eistud-20849	54	19	largely	largely	ADV
eistud-20849	54	20	depends	depend	VERB
eistud-20849	54	21	on	on	ADP
eistud-20849	54	22	the	the	DET
eistud-20849	54	23	size	size	NOUN
eistud-20849	54	24	and	and	CCONJ
eistud-20849	54	25	profitability	profitability	NOUN
eistud-20849	54	26	of	of	ADP
eistud-20849	54	27	the	the	DET
eistud-20849	54	28	company	company	NOUN
eistud-20849	54	29	this	this	DET
eistud-20849	54	30	market	market	NOUN
eistud-20849	54	31	is	be	AUX
eistud-20849	54	32	still	still	ADV
eistud-20849	54	33	dominated	dominate	VERB
eistud-20849	54	34	by	by	ADP
eistud-20849	54	35	the	the	DET
eistud-20849	54	36	big-4	big-4	ADJ
eistud-20849	54	37	companies	company	NOUN
eistud-20849	54	38	.	.	PUNCT
eistud-20849	55	1	it	it	PRON
eistud-20849	55	2	should	should	AUX
eistud-20849	55	3	also	also	ADV
eistud-20849	55	4	be	be	AUX
eistud-20849	55	5	noted	note	VERB
eistud-20849	55	6	that	that	SCONJ
eistud-20849	55	7	while	while	SCONJ
eistud-20849	55	8	companies	company	NOUN
eistud-20849	55	9	recognize	recognize	VERB
eistud-20849	55	10	the	the	DET
eistud-20849	55	11	benefits	benefit	NOUN
eistud-20849	55	12	of	of	ADP
eistud-20849	55	13	assurance	assurance	NOUN
eistud-20849	55	14	the	the	DET
eistud-20849	55	15	non	non	ADJ
eistud-20849	55	16	-	-	ADJ
eistud-20849	55	17	assured	assured	ADJ
eistud-20849	55	18	companies	company	NOUN
eistud-20849	55	19	are	be	AUX
eistud-20849	55	20	often	often	ADV
eistud-20849	55	21	quite	quite	ADV
eistud-20849	55	22	reluctant	reluctant	ADJ
eistud-20849	55	23	to	to	PART
eistud-20849	55	24	implement	implement	VERB
eistud-20849	55	25	this	this	DET
eistud-20849	55	26	procedure	procedure	NOUN
eistud-20849	55	27	referring	refer	VERB
eistud-20849	55	28	to	to	ADP
eistud-20849	55	29	the	the	DET
eistud-20849	55	30	high	high	ADJ
eistud-20849	55	31	cost	cost	NOUN
eistud-20849	55	32	of	of	ADP
eistud-20849	55	33	the	the	DET
eistud-20849	55	34	procedure	procedure	NOUN
eistud-20849	55	35	(	(	PUNCT
eistud-20849	55	36	park	park	NOUN
eistud-20849	55	37	&	&	CCONJ
eistud-20849	55	38	brorson	brorson	PROPN
eistud-20849	55	39	,	,	PUNCT
eistud-20849	55	40	2005	2005	NUM
eistud-20849	55	41	)	)	PUNCT
eistud-20849	55	42	,	,	PUNCT
eistud-20849	55	43	time	time	NOUN
eistud-20849	55	44	consuming	consuming	NOUN
eistud-20849	55	45	and	and	CCONJ
eistud-20849	55	46	the	the	DET
eistud-20849	55	47	complexity	complexity	NOUN
eistud-20849	55	48	of	of	ADP
eistud-20849	55	49	the	the	DET
eistud-20849	55	50	process	process	NOUN
eistud-20849	55	51	(	(	PUNCT
eistud-20849	55	52	jones	jones	PROPN
eistud-20849	55	53	&	&	CCONJ
eistud-20849	55	54	solomon	solomon	PROPN
eistud-20849	55	55	,	,	PUNCT
eistud-20849	55	56	2010	2010	NUM
eistud-20849	55	57	)	)	PUNCT
eistud-20849	55	58	.	.	PUNCT
eistud-20849	56	1	all	all	DET
eistud-20849	56	2	the	the	DET
eistud-20849	56	3	above	above	ADV
eistud-20849	56	4	mentioned	mention	VERB
eistud-20849	56	5	created	create	VERB
eistud-20849	56	6	a	a	DET
eistud-20849	56	7	challenging	challenging	ADJ
eistud-20849	56	8	path	path	NOUN
eistud-20849	56	9	for	for	ADP
eistud-20849	56	10	the	the	DET
eistud-20849	56	11	further	further	ADJ
eistud-20849	56	12	research	research	NOUN
eistud-20849	56	13	and	and	CCONJ
eistud-20849	56	14	inspired	inspire	VERB
eistud-20849	56	15	authors	author	NOUN
eistud-20849	56	16	to	to	PART
eistud-20849	56	17	investigate	investigate	VERB
eistud-20849	56	18	what	what	PRON
eistud-20849	56	19	is	be	AUX
eistud-20849	56	20	currently	currently	ADV
eistud-20849	56	21	happening	happen	VERB
eistud-20849	56	22	in	in	ADP
eistud-20849	56	23	estonia	estonia	PROPN
eistud-20849	56	24	,	,	PUNCT
eistud-20849	56	25	whether	whether	SCONJ
eistud-20849	56	26	companies	company	NOUN
eistud-20849	56	27	are	be	AUX
eistud-20849	56	28	ready	ready	ADJ
eistud-20849	56	29	to	to	PART
eistud-20849	56	30	adopt	adopt	VERB
eistud-20849	56	31	the	the	DET
eistud-20849	56	32	social	social	ADJ
eistud-20849	56	33	audit	audit	NOUN
eistud-20849	56	34	concept	concept	NOUN
eistud-20849	56	35	or	or	CCONJ
eistud-20849	56	36	still	still	ADV
eistud-20849	56	37	costs	cost	VERB
eistud-20849	56	38	outweigh	outweigh	VERB
eistud-20849	56	39	the	the	DET
eistud-20849	56	40	benefits	benefit	NOUN
eistud-20849	56	41	.	.	PUNCT
eistud-20849	57	1	literature	literature	NOUN
eistud-20849	57	2	review	review	VERB
eistud-20849	57	3	the	the	DET
eistud-20849	57	4	authors	author	NOUN
eistud-20849	57	5	have	have	AUX
eistud-20849	57	6	conducted	conduct	VERB
eistud-20849	57	7	a	a	DET
eistud-20849	57	8	survey	survey	NOUN
eistud-20849	57	9	among	among	ADP
eistud-20849	57	10	800	800	NUM
eistud-20849	57	11	largest	large	ADJ
eistud-20849	57	12	taxpaying	taxpaying	NOUN
eistud-20849	57	13	companies	company	NOUN
eistud-20849	57	14	in	in	ADP
eistud-20849	57	15	estonia	estonia	PROPN
eistud-20849	57	16	reported	report	VERB
eistud-20849	57	17	by	by	ADP
eistud-20849	57	18	the	the	DET
eistud-20849	57	19	estonian	estonian	ADJ
eistud-20849	57	20	tax	tax	NOUN
eistud-20849	57	21	and	and	CCONJ
eistud-20849	57	22	customs	customs	PROPN
eistud-20849	57	23	board	board	NOUN
eistud-20849	57	24	as	as	ADP
eistud-20849	57	25	of	of	ADP
eistud-20849	57	26	the	the	DET
eistud-20849	57	27	year	year	NOUN
eistud-20849	57	28	2016	2016	NUM
eistud-20849	57	29	via	via	ADP
eistud-20849	57	30	google	google	PROPN
eistud-20849	57	31	forms	form	NOUN
eistud-20849	57	32	during	during	ADP
eistud-20849	57	33	14.11	14.11	NUM
eistud-20849	57	34	–	–	PUNCT
eistud-20849	57	35	23.12.2016	23.12.2016	NUM
eistud-20849	57	36	(	(	PUNCT
eistud-20849	57	37	email	email	NOUN
eistud-20849	57	38	addresses	address	NOUN
eistud-20849	57	39	were	be	AUX
eistud-20849	57	40	found	find	VERB
eistud-20849	57	41	by	by	ADP
eistud-20849	57	42	authors	author	NOUN
eistud-20849	57	43	via	via	ADP
eistud-20849	57	44	internet	internet	NOUN
eistud-20849	57	45	and	and	CCONJ
eistud-20849	57	46	the	the	DET
eistud-20849	57	47	websites	website	NOUN
eistud-20849	57	48	of	of	ADP
eistud-20849	57	49	the	the	DET
eistud-20849	57	50	selected	select	VERB
eistud-20849	57	51	companies	company	NOUN
eistud-20849	57	52	)	)	PUNCT
eistud-20849	57	53	.	.	PUNCT
eistud-20849	58	1	the	the	DET
eistud-20849	58	2	questionnaires	questionnaire	NOUN
eistud-20849	58	3	were	be	AUX
eistud-20849	58	4	also	also	ADV
eistud-20849	58	5	distributed	distribute	VERB
eistud-20849	58	6	via	via	ADP
eistud-20849	58	7	accounting	account	VERB
eistud-20849	58	8	professional	professional	ADJ
eistud-20849	58	9	group	group	NOUN
eistud-20849	58	10	on	on	ADP
eistud-20849	58	11	facebook	facebook	PROPN
eistud-20849	58	12	.	.	PUNCT
eistud-20849	59	1	to	to	PART
eistud-20849	59	2	identify	identify	VERB
eistud-20849	59	3	flaws	flaw	NOUN
eistud-20849	59	4	and	and	CCONJ
eistud-20849	59	5	possible	possible	ADJ
eistud-20849	59	6	misunderstandings	misunderstanding	NOUN
eistud-20849	59	7	in	in	ADP
eistud-20849	59	8	the	the	DET
eistud-20849	59	9	questionnaire	questionnaire	NOUN
eistud-20849	59	10	the	the	DET
eistud-20849	59	11	pilot	pilot	NOUN
eistud-20849	59	12	survey	survey	NOUN
eistud-20849	59	13	was	be	AUX
eistud-20849	59	14	also	also	ADV
eistud-20849	59	15	arranged	arrange	VERB
eistud-20849	59	16	:	:	PUNCT
eistud-20849	59	17	the	the	DET
eistud-20849	59	18	questionnaire	questionnaire	NOUN
eistud-20849	59	19	was	be	AUX
eistud-20849	59	20	sent	send	VERB
eistud-20849	59	21	to	to	ADP
eistud-20849	59	22	persons	person	NOUN
eistud-20849	59	23	involved	involve	VERB
eistud-20849	59	24	in	in	ADP
eistud-20849	59	25	accounting	accounting	NOUN
eistud-20849	59	26	and	and	CCONJ
eistud-20849	59	27	auditing	auditing	NOUN
eistud-20849	59	28	activities	activity	NOUN
eistud-20849	59	29	,	,	PUNCT
eistud-20849	59	30	whose	whose	DET
eistud-20849	59	31	comments	comment	NOUN
eistud-20849	59	32	were	be	AUX
eistud-20849	59	33	incorporated	incorporate	VERB
eistud-20849	59	34	into	into	ADP
eistud-20849	59	35	the	the	DET
eistud-20849	59	36	final	final	ADJ
eistud-20849	59	37	version	version	NOUN
eistud-20849	59	38	of	of	ADP
eistud-20849	59	39	the	the	DET
eistud-20849	59	40	questionnaire	questionnaire	NOUN
eistud-20849	59	41	.	.	PUNCT
eistud-20849	60	1	target	target	NOUN
eistud-20849	60	2	companies	company	NOUN
eistud-20849	60	3	were	be	AUX
eistud-20849	60	4	reached	reach	VERB
eistud-20849	60	5	via	via	ADP
eistud-20849	60	6	email	email	NOUN
eistud-20849	60	7	and	and	CCONJ
eistud-20849	60	8	122	122	NUM
eistud-20849	60	9	replies	reply	NOUN
eistud-20849	60	10	were	be	AUX
eistud-20849	60	11	collected	collect	VERB
eistud-20849	60	12	in	in	ADP
eistud-20849	60	13	total	total	ADJ
eistud-20849	60	14	.	.	PUNCT
eistud-20849	61	1	table	table	NOUN
eistud-20849	61	2	1	1	NUM
eistud-20849	61	3	illustrates	illustrate	VERB
eistud-20849	61	4	the	the	DET
eistud-20849	61	5	selected	select	VERB
eistud-20849	61	6	sample	sample	NOUN
eistud-20849	61	7	of	of	ADP
eistud-20849	61	8	the	the	DET
eistud-20849	61	9	surveyed	survey	VERB
eistud-20849	61	10	companies	company	NOUN
eistud-20849	61	11	regarding	regard	VERB
eistud-20849	61	12	their	their	PRON
eistud-20849	61	13	main	main	ADJ
eistud-20849	61	14	business	business	NOUN
eistud-20849	61	15	activity	activity	NOUN
eistud-20849	61	16	.	.	PUNCT
eistud-20849	62	1	research	research	NOUN
eistud-20849	62	2	design	design	NOUN
eistud-20849	62	3	european	european	ADJ
eistud-20849	62	4	integrat	integrat	NOUN
eistud-20849	62	5	ion	ion	NOUN
eistud-20849	62	6	studies	study	NOUN
eistud-20849	62	7	2018/12	2018/12	NUM
eistud-20849	62	8	142	142	NUM
eistud-20849	62	9	status	status	NOUN
eistud-20849	62	10	sample	sample	NOUN
eistud-20849	62	11	field	field	NOUN
eistud-20849	62	12	of	of	ADP
eistud-20849	62	13	activity	activity	NOUN
eistud-20849	62	14	manufacturing	manufacture	VERB
eistud-20849	62	15	27	27	NUM
eistud-20849	62	16	wholesale	wholesale	ADJ
eistud-20849	62	17	and	and	CCONJ
eistud-20849	62	18	retail	retail	ADJ
eistud-20849	62	19	trade	trade	NOUN
eistud-20849	62	20	;	;	PUNCT
eistud-20849	62	21	repair	repair	NOUN
eistud-20849	62	22	of	of	ADP
eistud-20849	62	23	motor	motor	NOUN
eistud-20849	62	24	vehicles	vehicle	NOUN
eistud-20849	62	25	and	and	CCONJ
eistud-20849	62	26	motorcycles	motorcycle	NOUN
eistud-20849	62	27	21	21	NUM
eistud-20849	62	28	public	public	ADJ
eistud-20849	62	29	administration	administration	NOUN
eistud-20849	62	30	and	and	CCONJ
eistud-20849	62	31	defence	defence	NOUN
eistud-20849	62	32	;	;	PUNCT
eistud-20849	62	33	compulsory	compulsory	ADJ
eistud-20849	62	34	social	social	ADJ
eistud-20849	62	35	security	security	NOUN
eistud-20849	62	36	14	14	NUM
eistud-20849	62	37	human	human	ADJ
eistud-20849	62	38	health	health	NOUN
eistud-20849	62	39	and	and	CCONJ
eistud-20849	62	40	social	social	ADJ
eistud-20849	62	41	work	work	NOUN
eistud-20849	62	42	activities	activity	NOUN
eistud-20849	62	43	11	11	NUM
eistud-20849	62	44	transportation	transportation	NOUN
eistud-20849	62	45	and	and	CCONJ
eistud-20849	62	46	storage	storage	NOUN
eistud-20849	62	47	10	10	NUM
eistud-20849	62	48	construction	construction	NOUN
eistud-20849	62	49	9	9	NUM
eistud-20849	62	50	information	information	NOUN
eistud-20849	62	51	and	and	CCONJ
eistud-20849	62	52	communication	communication	NOUN
eistud-20849	62	53	6	6	NUM
eistud-20849	62	54	other	other	ADJ
eistud-20849	62	55	service	service	NOUN
eistud-20849	62	56	activities	activity	NOUN
eistud-20849	62	57	5	5	NUM
eistud-20849	62	58	administrative	administrative	ADJ
eistud-20849	62	59	and	and	CCONJ
eistud-20849	62	60	support	support	NOUN
eistud-20849	62	61	service	service	NOUN
eistud-20849	62	62	activities	activity	NOUN
eistud-20849	62	63	4	4	NUM
eistud-20849	62	64	financial	financial	ADJ
eistud-20849	62	65	and	and	CCONJ
eistud-20849	62	66	insurance	insurance	NOUN
eistud-20849	62	67	services	service	NOUN
eistud-20849	62	68	4	4	NUM
eistud-20849	62	69	professional	professional	ADJ
eistud-20849	62	70	,	,	PUNCT
eistud-20849	62	71	scientific	scientific	ADJ
eistud-20849	62	72	and	and	CCONJ
eistud-20849	62	73	technical	technical	ADJ
eistud-20849	62	74	activities	activity	NOUN
eistud-20849	62	75	2	2	NUM
eistud-20849	62	76	arts	art	NOUN
eistud-20849	62	77	,	,	PUNCT
eistud-20849	62	78	entertainment	entertainment	NOUN
eistud-20849	62	79	and	and	CCONJ
eistud-20849	62	80	recreation	recreation	NOUN
eistud-20849	62	81	2	2	NUM
eistud-20849	62	82	electricity	electricity	NOUN
eistud-20849	62	83	,	,	PUNCT
eistud-20849	62	84	gas	gas	NOUN
eistud-20849	62	85	,	,	PUNCT
eistud-20849	62	86	steam	steam	NOUN
eistud-20849	62	87	and	and	CCONJ
eistud-20849	62	88	air	air	NOUN
eistud-20849	62	89	condition	condition	NOUN
eistud-20849	62	90	supply	supply	NOUN
eistud-20849	62	91	1	1	NUM
eistud-20849	62	92	education	education	NOUN
eistud-20849	62	93	1	1	NUM
eistud-20849	62	94	accommodation	accommodation	NOUN
eistud-20849	62	95	and	and	CCONJ
eistud-20849	62	96	food	food	NOUN
eistud-20849	62	97	service	service	NOUN
eistud-20849	62	98	activities	activity	NOUN
eistud-20849	62	99	1	1	NUM
eistud-20849	62	100	real	real	ADJ
eistud-20849	62	101	estate	estate	NOUN
eistud-20849	62	102	activities	activity	NOUN
eistud-20849	62	103	1	1	NUM
eistud-20849	62	104	mining	mining	NOUN
eistud-20849	62	105	and	and	CCONJ
eistud-20849	62	106	quarrying	quarry	VERB
eistud-20849	62	107	1	1	NUM
eistud-20849	62	108	agriculture	agriculture	NOUN
eistud-20849	62	109	,	,	PUNCT
eistud-20849	62	110	forestry	forestry	NOUN
eistud-20849	62	111	and	and	CCONJ
eistud-20849	62	112	fishing	fishing	NOUN
eistud-20849	62	113	1	1	NUM
eistud-20849	62	114	water	water	NOUN
eistud-20849	62	115	supply	supply	NOUN
eistud-20849	62	116	;	;	PUNCT
eistud-20849	62	117	sewerage	sewerage	NOUN
eistud-20849	62	118	,	,	PUNCT
eistud-20849	62	119	waste	waste	NOUN
eistud-20849	62	120	management	management	NOUN
eistud-20849	62	121	and	and	CCONJ
eistud-20849	62	122	remediation	remediation	NOUN
eistud-20849	62	123	activities	activity	NOUN
eistud-20849	62	124	1	1	NUM
eistud-20849	62	125	total	total	NOUN
eistud-20849	62	126	122	122	NUM
eistud-20849	62	127	employees	employee	NOUN
eistud-20849	62	128	in	in	ADP
eistud-20849	62	129	a	a	DET
eistud-20849	62	130	company	company	NOUN
eistud-20849	62	131	≤	≤	ADV
eistud-20849	62	132	50	50	NUM
eistud-20849	62	133	56	56	NUM
eistud-20849	62	134	51	51	NUM
eistud-20849	62	135	to	to	PART
eistud-20849	62	136	250	250	NUM
eistud-20849	62	137	20	20	NUM
eistud-20849	62	138	>	>	SYM
eistud-20849	62	139	250	250	NUM
eistud-20849	62	140	46	46	NUM
eistud-20849	62	141	total	total	NOUN
eistud-20849	62	142	122	122	NUM
eistud-20849	62	143	years	year	NOUN
eistud-20849	62	144	of	of	ADP
eistud-20849	62	145	operation	operation	NOUN
eistud-20849	62	146	1	1	NUM
eistud-20849	62	147	-	-	SYM
eistud-20849	62	148	3	3	NUM
eistud-20849	62	149	7	7	NUM
eistud-20849	62	150	4	4	NUM
eistud-20849	62	151	-	-	SYM
eistud-20849	62	152	6	6	NUM
eistud-20849	62	153	2	2	NUM
eistud-20849	62	154	7	7	NUM
eistud-20849	62	155	-	-	SYM
eistud-20849	62	156	10	10	NUM
eistud-20849	62	157	5	5	NUM
eistud-20849	62	158	>	>	SYM
eistud-20849	62	159	10	10	NUM
eistud-20849	62	160	108	108	NUM
eistud-20849	62	161	total	total	NOUN
eistud-20849	62	162	122	122	NUM
eistud-20849	62	163	socially	socially	ADV
eistud-20849	62	164	responsibility	responsibility	NOUN
eistud-20849	62	165	of	of	ADP
eistud-20849	62	166	companies	company	NOUN
eistud-20849	62	167	(	(	PUNCT
eistud-20849	62	168	on	on	ADP
eistud-20849	62	169	their	their	PRON
eistud-20849	62	170	opinion	opinion	NOUN
eistud-20849	62	171	)	)	PUNCT
eistud-20849	63	1	yes	yes	INTJ
eistud-20849	63	2	115	115	NUM
eistud-20849	64	1	no	no	DET
eistud-20849	64	2	7	7	NUM
eistud-20849	64	3	total	total	NOUN
eistud-20849	64	4	122	122	NUM
eistud-20849	64	5	performance	performance	NOUN
eistud-20849	64	6	of	of	ADP
eistud-20849	64	7	social	social	ADJ
eistud-20849	64	8	audit	audit	NOUN
eistud-20849	64	9	in	in	ADP
eistud-20849	64	10	the	the	DET
eistud-20849	64	11	company	company	NOUN
eistud-20849	64	12	yes	yes	ADV
eistud-20849	64	13	15	15	NUM
eistud-20849	64	14	no	no	DET
eistud-20849	64	15	107	107	NUM
eistud-20849	64	16	total	total	ADJ
eistud-20849	64	17	122	122	NUM
eistud-20849	64	18	table	table	NOUN
eistud-20849	64	19	1	1	NUM
eistud-20849	64	20	data	datum	NOUN
eistud-20849	64	21	of	of	ADP
eistud-20849	64	22	the	the	DET
eistud-20849	64	23	surveyed	survey	VERB
eistud-20849	64	24	organizations	organization	NOUN
eistud-20849	64	25	source	source	NOUN
eistud-20849	64	26	:	:	PUNCT
eistud-20849	64	27	authors	author	NOUN
eistud-20849	64	28	’	'	PUNCT
eistud-20849	64	29	143	143	NUM
eistud-20849	64	30	european	european	ADJ
eistud-20849	64	31	integrat	integrat	NOUN
eistud-20849	64	32	ion	ion	NOUN
eistud-20849	64	33	studies	study	NOUN
eistud-20849	64	34	2018/12	2018/12	NUM
eistud-20849	64	35	the	the	DET
eistud-20849	64	36	questionnaire	questionnaire	NOUN
eistud-20849	64	37	was	be	AUX
eistud-20849	64	38	amended	amend	VERB
eistud-20849	64	39	by	by	ADP
eistud-20849	64	40	the	the	DET
eistud-20849	64	41	cover	cover	NOUN
eistud-20849	64	42	letter	letter	NOUN
eistud-20849	64	43	explaining	explain	VERB
eistud-20849	64	44	that	that	SCONJ
eistud-20849	64	45	the	the	DET
eistud-20849	64	46	survey	survey	NOUN
eistud-20849	64	47	would	would	AUX
eistud-20849	64	48	take	take	VERB
eistud-20849	64	49	approximately	approximately	ADV
eistud-20849	64	50	10	10	NUM
eistud-20849	64	51	-	-	SYM
eistud-20849	64	52	15	15	NUM
eistud-20849	64	53	minutes	minute	NOUN
eistud-20849	64	54	,	,	PUNCT
eistud-20849	64	55	all	all	DET
eistud-20849	64	56	replies	reply	NOUN
eistud-20849	64	57	would	would	AUX
eistud-20849	64	58	be	be	AUX
eistud-20849	64	59	made	make	VERB
eistud-20849	64	60	anonymous	anonymous	ADJ
eistud-20849	64	61	and	and	CCONJ
eistud-20849	64	62	the	the	DET
eistud-20849	64	63	results	result	NOUN
eistud-20849	64	64	will	will	AUX
eistud-20849	64	65	be	be	AUX
eistud-20849	64	66	analysed	analyse	VERB
eistud-20849	64	67	and	and	CCONJ
eistud-20849	64	68	presented	present	VERB
eistud-20849	64	69	as	as	ADP
eistud-20849	64	70	a	a	DET
eistud-20849	64	71	summary	summary	NOUN
eistud-20849	64	72	.	.	PUNCT
eistud-20849	65	1	the	the	DET
eistud-20849	65	2	questionnaire	questionnaire	NOUN
eistud-20849	65	3	consisted	consist	VERB
eistud-20849	65	4	of	of	ADP
eistud-20849	65	5	either	either	CCONJ
eistud-20849	65	6	both	both	CCONJ
eistud-20849	65	7	multiple	multiple	ADJ
eistud-20849	65	8	choice	choice	NOUN
eistud-20849	65	9	and	and	CCONJ
eistud-20849	65	10	likert	likert	ADJ
eistud-20849	65	11	-	-	NOUN
eistud-20849	65	12	scale	scale	NOUN
eistud-20849	65	13	ranked	rank	VERB
eistud-20849	65	14	questions	question	NOUN
eistud-20849	65	15	,	,	PUNCT
eistud-20849	65	16	either	either	CCONJ
eistud-20849	65	17	14	14	NUM
eistud-20849	65	18	or	or	CCONJ
eistud-20849	65	19	12	12	NUM
eistud-20849	65	20	questions	question	NOUN
eistud-20849	65	21	depending	depend	VERB
eistud-20849	65	22	on	on	ADP
eistud-20849	65	23	the	the	DET
eistud-20849	65	24	performance	performance	NOUN
eistud-20849	65	25	of	of	ADP
eistud-20849	65	26	social	social	ADJ
eistud-20849	65	27	audit	audit	NOUN
eistud-20849	65	28	by	by	ADP
eistud-20849	65	29	the	the	DET
eistud-20849	65	30	company	company	NOUN
eistud-20849	65	31	.	.	PUNCT
eistud-20849	66	1	first	first	ADV
eistud-20849	66	2	three	three	NUM
eistud-20849	66	3	questions	question	NOUN
eistud-20849	66	4	were	be	AUX
eistud-20849	66	5	related	relate	VERB
eistud-20849	66	6	to	to	ADP
eistud-20849	66	7	general	general	ADJ
eistud-20849	66	8	information	information	NOUN
eistud-20849	66	9	about	about	ADP
eistud-20849	66	10	the	the	DET
eistud-20849	66	11	company	company	NOUN
eistud-20849	66	12	,	,	PUNCT
eistud-20849	66	13	while	while	SCONJ
eistud-20849	66	14	next	next	ADJ
eistud-20849	66	15	four	four	NUM
eistud-20849	66	16	aimed	aim	VERB
eistud-20849	66	17	to	to	PART
eistud-20849	66	18	identify	identify	VERB
eistud-20849	66	19	what	what	PRON
eistud-20849	66	20	does	do	AUX
eistud-20849	66	21	the	the	DET
eistud-20849	66	22	“	"	PUNCT
eistud-20849	66	23	social	social	ADJ
eistud-20849	66	24	responsibility	responsibility	NOUN
eistud-20849	66	25	”	"	PUNCT
eistud-20849	66	26	mean	mean	NOUN
eistud-20849	66	27	for	for	ADP
eistud-20849	66	28	companies	company	NOUN
eistud-20849	66	29	,	,	PUNCT
eistud-20849	66	30	who	who	PRON
eistud-20849	66	31	are	be	AUX
eistud-20849	66	32	the	the	DET
eistud-20849	66	33	main	main	ADJ
eistud-20849	66	34	stakeholders	stakeholder	NOUN
eistud-20849	66	35	interested	interested	ADJ
eistud-20849	66	36	in	in	ADP
eistud-20849	66	37	the	the	DET
eistud-20849	66	38	performance	performance	NOUN
eistud-20849	66	39	of	of	ADP
eistud-20849	66	40	social	social	ADJ
eistud-20849	66	41	audit	audit	NOUN
eistud-20849	66	42	,	,	PUNCT
eistud-20849	66	43	whether	whether	SCONJ
eistud-20849	66	44	company	company	NOUN
eistud-20849	66	45	considers	consider	VERB
eistud-20849	66	46	itself	itself	PRON
eistud-20849	66	47	socially	socially	ADV
eistud-20849	66	48	responsible	responsible	ADJ
eistud-20849	66	49	and	and	CCONJ
eistud-20849	66	50	performs	perform	VERB
eistud-20849	66	51	social	social	ADJ
eistud-20849	66	52	audit	audit	NOUN
eistud-20849	66	53	.	.	PUNCT
eistud-20849	67	1	the	the	DET
eistud-20849	67	2	following	follow	VERB
eistud-20849	67	3	five	five	NUM
eistud-20849	67	4	questions	question	NOUN
eistud-20849	67	5	were	be	AUX
eistud-20849	67	6	answered	answer	VERB
eistud-20849	67	7	by	by	ADP
eistud-20849	67	8	companies	company	NOUN
eistud-20849	67	9	performing	perform	VERB
eistud-20849	67	10	social	social	ADJ
eistud-20849	67	11	audit	audit	NOUN
eistud-20849	67	12	and	and	CCONJ
eistud-20849	67	13	aimed	aim	VERB
eistud-20849	67	14	to	to	PART
eistud-20849	67	15	find	find	VERB
eistud-20849	67	16	out	out	ADP
eistud-20849	67	17	the	the	DET
eistud-20849	67	18	main	main	ADJ
eistud-20849	67	19	flaws	flaw	NOUN
eistud-20849	67	20	and	and	CCONJ
eistud-20849	67	21	benefits	benefit	NOUN
eistud-20849	67	22	related	relate	VERB
eistud-20849	67	23	to	to	ADP
eistud-20849	67	24	this	this	DET
eistud-20849	67	25	process	process	NOUN
eistud-20849	67	26	.	.	PUNCT
eistud-20849	68	1	while	while	SCONJ
eistud-20849	68	2	the	the	DET
eistud-20849	68	3	non	non	ADJ
eistud-20849	68	4	-	-	ADJ
eistud-20849	68	5	performing	perform	VERB
eistud-20849	68	6	companies	company	NOUN
eistud-20849	68	7	were	be	AUX
eistud-20849	68	8	asked	ask	VERB
eistud-20849	68	9	about	about	ADP
eistud-20849	68	10	the	the	DET
eistud-20849	68	11	main	main	ADJ
eistud-20849	68	12	reasons	reason	NOUN
eistud-20849	68	13	that	that	PRON
eistud-20849	68	14	would	would	AUX
eistud-20849	68	15	engage	engage	VERB
eistud-20849	68	16	them	they	PRON
eistud-20849	68	17	into	into	ADP
eistud-20849	68	18	the	the	DET
eistud-20849	68	19	social	social	ADJ
eistud-20849	68	20	audit	audit	NOUN
eistud-20849	68	21	procedure	procedure	NOUN
eistud-20849	68	22	and	and	CCONJ
eistud-20849	68	23	what	what	PRON
eistud-20849	68	24	would	would	AUX
eistud-20849	68	25	be	be	AUX
eistud-20849	68	26	the	the	DET
eistud-20849	68	27	main	main	ADJ
eistud-20849	68	28	benefits	benefit	NOUN
eistud-20849	68	29	of	of	ADP
eistud-20849	68	30	this	this	DET
eistud-20849	68	31	process	process	NOUN
eistud-20849	68	32	.	.	PUNCT
eistud-20849	69	1	at	at	ADP
eistud-20849	69	2	last	last	ADJ
eistud-20849	69	3	companies	company	NOUN
eistud-20849	69	4	were	be	AUX
eistud-20849	69	5	asked	ask	VERB
eistud-20849	69	6	to	to	PART
eistud-20849	69	7	express	express	VERB
eistud-20849	69	8	their	their	PRON
eistud-20849	69	9	opinion	opinion	NOUN
eistud-20849	69	10	on	on	ADP
eistud-20849	69	11	the	the	DET
eistud-20849	69	12	future	future	ADJ
eistud-20849	69	13	growth	growth	NOUN
eistud-20849	69	14	of	of	ADP
eistud-20849	69	15	the	the	DET
eistud-20849	69	16	social	social	ADJ
eistud-20849	69	17	audit	audit	NOUN
eistud-20849	69	18	in	in	ADP
eistud-20849	69	19	estonia	estonia	PROPN
eistud-20849	69	20	.	.	PUNCT
eistud-20849	70	1	this	this	DET
eistud-20849	70	2	information	information	NOUN
eistud-20849	70	3	was	be	AUX
eistud-20849	70	4	compiled	compile	VERB
eistud-20849	70	5	and	and	CCONJ
eistud-20849	70	6	analysed	analyse	VERB
eistud-20849	70	7	based	base	VERB
eistud-20849	70	8	on	on	ADP
eistud-20849	70	9	the	the	DET
eistud-20849	70	10	survey	survey	NOUN
eistud-20849	70	11	questions	question	NOUN
eistud-20849	70	12	.	.	PUNCT
eistud-20849	71	1	statement	statement	NOUN
eistud-20849	71	2	st	st	PROPN
eistud-20849	71	3	ro	ro	PROPN
eistud-20849	71	4	ng	ng	PROPN
eistud-20849	71	5	ly	ly	X
eistud-20849	71	6	di	di	PROPN
eistud-20849	71	7	sa	sa	PROPN
eistud-20849	71	8	gr	gr	PROPN
eistud-20849	71	9	ee	ee	PROPN
eistud-20849	71	10	d	d	PROPN
eistud-20849	71	11	is	be	AUX
eistud-20849	71	12	ag	ag	PROPN
eistud-20849	71	13	re	re	ADP
eistud-20849	71	14	e	e	PROPN
eistud-20849	71	15	a	a	PROPN
eistud-20849	71	16	gr	gr	PROPN
eistud-20849	71	17	ee	ee	PROPN
eistud-20849	71	18	st	st	PROPN
eistud-20849	71	19	ro	ro	PROPN
eistud-20849	71	20	ng	ng	PROPN
eistud-20849	71	21	ly	ly	PROPN
eistud-20849	71	22	ag	ag	PROPN
eistud-20849	71	23	re	re	AUX
eistud-20849	71	24	e	e	PROPN
eistud-20849	71	25	n	n	ADP
eistud-20849	71	26	ot	ot	VERB
eistud-20849	71	27	a	a	DET
eistud-20849	71	28	bl	bl	NOUN
eistud-20849	71	29	e	e	NOUN
eistud-20849	71	30	to	to	ADP
eistud-20849	71	31	a	a	DET
eistud-20849	71	32	ns	ns	INTJ
eistud-20849	71	33	w	w	NOUN
eistud-20849	72	1	er	er	INTJ
eistud-20849	72	2	i	i	PRON
eistud-20849	72	3	understand	understand	VERB
eistud-20849	72	4	what	what	PRON
eistud-20849	72	5	„	„	PUNCT
eistud-20849	72	6	social	social	ADJ
eistud-20849	72	7	responsibility	responsibility	NOUN
eistud-20849	72	8	„	„	PUNCT
eistud-20849	72	9	means	mean	VERB
eistud-20849	72	10	.	.	PUNCT
eistud-20849	73	1	2	2	NUM
eistud-20849	73	2	9	9	NUM
eistud-20849	73	3	46	46	NUM
eistud-20849	73	4	39	39	NUM
eistud-20849	73	5	4	4	NUM
eistud-20849	73	6	i	i	PRON
eistud-20849	73	7	understand	understand	VERB
eistud-20849	73	8	what	what	PRON
eistud-20849	73	9	„	„	PUNCT
eistud-20849	73	10	social	social	ADJ
eistud-20849	73	11	audit	audit	NOUN
eistud-20849	73	12	„	„	PUNCT
eistud-20849	73	13	means	mean	NOUN
eistud-20849	73	14	.	.	PUNCT
eistud-20849	74	1	11	11	NUM
eistud-20849	74	2	28	28	NUM
eistud-20849	74	3	38	38	NUM
eistud-20849	74	4	17	17	NUM
eistud-20849	74	5	6	6	NUM
eistud-20849	74	6	society	society	NOUN
eistud-20849	74	7	awareness	awareness	NOUN
eistud-20849	74	8	on	on	ADP
eistud-20849	74	9	social	social	ADJ
eistud-20849	74	10	audit	audit	NOUN
eistud-20849	74	11	in	in	ADP
eistud-20849	74	12	estonia	estonia	PROPN
eistud-20849	74	13	is	be	AUX
eistud-20849	74	14	high	high	ADJ
eistud-20849	74	15	.	.	PUNCT
eistud-20849	75	1	42	42	NUM
eistud-20849	75	2	42	42	NUM
eistud-20849	75	3	4	4	NUM
eistud-20849	75	4	1	1	NUM
eistud-20849	75	5	11	11	NUM
eistud-20849	75	6	i	i	PRON
eistud-20849	75	7	consider	consider	VERB
eistud-20849	75	8	it	it	PRON
eistud-20849	75	9	necessary	necessary	ADJ
eistud-20849	75	10	to	to	PART
eistud-20849	75	11	perform	perform	VERB
eistud-20849	75	12	social	social	ADJ
eistud-20849	75	13	audit	audit	NOUN
eistud-20849	75	14	in	in	ADP
eistud-20849	75	15	estonian	estonian	ADJ
eistud-20849	75	16	companies	company	NOUN
eistud-20849	75	17	.	.	PUNCT
eistud-20849	76	1	9	9	NUM
eistud-20849	76	2	20	20	NUM
eistud-20849	76	3	43	43	NUM
eistud-20849	76	4	10	10	NUM
eistud-20849	76	5	18	18	NUM
eistud-20849	76	6	social	social	ADJ
eistud-20849	76	7	auditing	auditing	NOUN
eistud-20849	76	8	in	in	ADP
eistud-20849	76	9	estonia	estonia	PROPN
eistud-20849	76	10	should	should	AUX
eistud-20849	76	11	be	be	AUX
eistud-20849	76	12	supported	support	VERB
eistud-20849	76	13	by	by	ADP
eistud-20849	76	14	the	the	DET
eistud-20849	76	15	state	state	NOUN
eistud-20849	76	16	.	.	PUNCT
eistud-20849	77	1	12	12	NUM
eistud-20849	77	2	16	16	NUM
eistud-20849	77	3	39	39	NUM
eistud-20849	77	4	16	16	NUM
eistud-20849	77	5	17	17	NUM
eistud-20849	77	6	social	social	ADJ
eistud-20849	77	7	audit	audit	NOUN
eistud-20849	77	8	merits	merit	VERB
eistud-20849	77	9	more	more	ADJ
eistud-20849	77	10	attention	attention	NOUN
eistud-20849	77	11	in	in	ADP
eistud-20849	77	12	the	the	DET
eistud-20849	77	13	mass	mass	NOUN
eistud-20849	77	14	media	medium	NOUN
eistud-20849	77	15	.	.	PUNCT
eistud-20849	78	1	5	5	NUM
eistud-20849	78	2	14	14	NUM
eistud-20849	78	3	43	43	NUM
eistud-20849	78	4	25	25	NUM
eistud-20849	78	5	13	13	NUM
eistud-20849	78	6	i	i	PRON
eistud-20849	78	7	would	would	AUX
eistud-20849	78	8	like	like	VERB
eistud-20849	78	9	to	to	PART
eistud-20849	78	10	get	get	VERB
eistud-20849	78	11	more	more	ADJ
eistud-20849	78	12	information	information	NOUN
eistud-20849	78	13	about	about	ADP
eistud-20849	78	14	the	the	DET
eistud-20849	78	15	process	process	NOUN
eistud-20849	78	16	of	of	ADP
eistud-20849	78	17	social	social	ADJ
eistud-20849	78	18	auditing	auditing	NOUN
eistud-20849	78	19	,	,	PUNCT
eistud-20849	78	20	main	main	ADJ
eistud-20849	78	21	strengths	strength	NOUN
eistud-20849	78	22	and	and	CCONJ
eistud-20849	78	23	weaknesses	weakness	NOUN
eistud-20849	78	24	in	in	ADP
eistud-20849	78	25	order	order	NOUN
eistud-20849	78	26	to	to	PART
eistud-20849	78	27	make	make	VERB
eistud-20849	78	28	a	a	DET
eistud-20849	78	29	decision	decision	NOUN
eistud-20849	78	30	on	on	ADP
eistud-20849	78	31	the	the	DET
eistud-20849	78	32	necessity	necessity	NOUN
eistud-20849	78	33	of	of	ADP
eistud-20849	78	34	social	social	ADJ
eistud-20849	78	35	audit	audit	NOUN
eistud-20849	78	36	.	.	PUNCT
eistud-20849	79	1	2	2	NUM
eistud-20849	79	2	12	12	NUM
eistud-20849	79	3	41	41	NUM
eistud-20849	79	4	37	37	NUM
eistud-20849	79	5	8	8	NUM
eistud-20849	79	6	it	it	PRON
eistud-20849	79	7	is	be	AUX
eistud-20849	79	8	easy	easy	ADJ
eistud-20849	79	9	to	to	PART
eistud-20849	79	10	obtain	obtain	VERB
eistud-20849	79	11	information	information	NOUN
eistud-20849	79	12	about	about	ADP
eistud-20849	79	13	social	social	ADJ
eistud-20849	79	14	audit	audit	NOUN
eistud-20849	79	15	in	in	ADP
eistud-20849	79	16	estonia	estonia	PROPN
eistud-20849	79	17	.	.	PUNCT
eistud-20849	80	1	18	18	NUM
eistud-20849	80	2	52	52	NUM
eistud-20849	80	3	8	8	NUM
eistud-20849	80	4	2	2	NUM
eistud-20849	80	5	20	20	NUM
eistud-20849	80	6	the	the	DET
eistud-20849	80	7	interest	interest	NOUN
eistud-20849	80	8	towards	towards	ADP
eistud-20849	80	9	social	social	ADJ
eistud-20849	80	10	audit	audit	NOUN
eistud-20849	80	11	among	among	ADP
eistud-20849	80	12	estonian	estonian	ADJ
eistud-20849	80	13	companies	company	NOUN
eistud-20849	80	14	will	will	AUX
eistud-20849	80	15	grow	grow	VERB
eistud-20849	80	16	in	in	ADP
eistud-20849	80	17	the	the	DET
eistud-20849	80	18	coming	come	VERB
eistud-20849	80	19	years	year	NOUN
eistud-20849	80	20	3	3	NUM
eistud-20849	80	21	19	19	NUM
eistud-20849	80	22	37	37	NUM
eistud-20849	80	23	17	17	NUM
eistud-20849	80	24	24	24	NUM
eistud-20849	80	25	the	the	DET
eistud-20849	80	26	regulation	regulation	NOUN
eistud-20849	80	27	of	of	ADP
eistud-20849	80	28	social	social	ADJ
eistud-20849	80	29	audit	audit	NOUN
eistud-20849	80	30	by	by	ADP
eistud-20849	80	31	the	the	DET
eistud-20849	80	32	law	law	NOUN
eistud-20849	80	33	would	would	AUX
eistud-20849	80	34	make	make	VERB
eistud-20849	80	35	the	the	DET
eistud-20849	80	36	process	process	NOUN
eistud-20849	80	37	social	social	ADJ
eistud-20849	80	38	reporting	reporting	NOUN
eistud-20849	80	39	easier	easy	ADJ
eistud-20849	80	40	,	,	PUNCT
eistud-20849	80	41	more	more	ADV
eistud-20849	80	42	transparent	transparent	ADJ
eistud-20849	80	43	and	and	CCONJ
eistud-20849	80	44	clearer	clear	ADJ
eistud-20849	80	45	to	to	ADP
eistud-20849	80	46	everybody	everybody	PRON
eistud-20849	80	47	11	11	NUM
eistud-20849	80	48	19	19	NUM
eistud-20849	80	49	40	40	NUM
eistud-20849	80	50	18	18	NUM
eistud-20849	80	51	12	12	NUM
eistud-20849	80	52	in	in	ADP
eistud-20849	80	53	order	order	NOUN
eistud-20849	80	54	to	to	PART
eistud-20849	80	55	give	give	VERB
eistud-20849	80	56	a	a	DET
eistud-20849	80	57	better	well	ADJ
eistud-20849	80	58	overview	overview	NOUN
eistud-20849	80	59	of	of	ADP
eistud-20849	80	60	the	the	DET
eistud-20849	80	61	activity	activity	NOUN
eistud-20849	80	62	of	of	ADP
eistud-20849	80	63	the	the	DET
eistud-20849	80	64	company	company	NOUN
eistud-20849	80	65	social	social	ADJ
eistud-20849	80	66	audit	audit	NOUN
eistud-20849	80	67	could	could	AUX
eistud-20849	80	68	be	be	AUX
eistud-20849	80	69	a	a	DET
eistud-20849	80	70	part	part	NOUN
eistud-20849	80	71	of	of	ADP
eistud-20849	80	72	financial	financial	ADJ
eistud-20849	80	73	audit	audit	NOUN
eistud-20849	80	74	;	;	PUNCT
eistud-20849	80	75	main	main	ADJ
eistud-20849	80	76	stakeholders	stakeholder	NOUN
eistud-20849	80	77	are	be	AUX
eistud-20849	80	78	also	also	ADV
eistud-20849	80	79	the	the	DET
eistud-20849	80	80	same	same	ADJ
eistud-20849	80	81	in	in	ADP
eistud-20849	80	82	both	both	DET
eistud-20849	80	83	cases	case	NOUN
eistud-20849	80	84	.	.	PUNCT
eistud-20849	81	1	31	31	NUM
eistud-20849	81	2	23	23	NUM
eistud-20849	81	3	28	28	NUM
eistud-20849	81	4	8	8	NUM
eistud-20849	81	5	10	10	NUM
eistud-20849	81	6	source	source	NOUN
eistud-20849	81	7	:	:	PUNCT
eistud-20849	81	8	authors	author	NOUN
eistud-20849	81	9	’	’	PART
eistud-20849	81	10	table	table	NOUN
eistud-20849	81	11	2	2	NUM
eistud-20849	81	12	respondents	respondent	NOUN
eistud-20849	81	13	opinion	opinion	NOUN
eistud-20849	81	14	on	on	ADP
eistud-20849	81	15	social	social	ADJ
eistud-20849	81	16	audit	audit	NOUN
eistud-20849	81	17	in	in	ADP
eistud-20849	81	18	estonia	estonia	PROPN
eistud-20849	81	19	(	(	PUNCT
eistud-20849	81	20	%	%	NOUN
eistud-20849	81	21	of	of	ADP
eistud-20849	81	22	respondents	respondent	NOUN
eistud-20849	81	23	)	)	PUNCT
eistud-20849	81	24	results	result	VERB
eistud-20849	81	25	the	the	DET
eistud-20849	81	26	present	present	ADJ
eistud-20849	81	27	section	section	NOUN
eistud-20849	81	28	summarizes	summarize	VERB
eistud-20849	81	29	main	main	ADJ
eistud-20849	81	30	findings	finding	NOUN
eistud-20849	81	31	,	,	PUNCT
eistud-20849	81	32	which	which	PRON
eistud-20849	81	33	in	in	ADP
eistud-20849	81	34	authors	author	NOUN
eistud-20849	81	35	opinion	opinion	NOUN
eistud-20849	81	36	are	be	AUX
eistud-20849	81	37	most	most	ADV
eistud-20849	81	38	important	important	ADJ
eistud-20849	81	39	and	and	CCONJ
eistud-20849	81	40	worth	worth	ADJ
eistud-20849	81	41	attention	attention	NOUN
eistud-20849	81	42	.	.	PUNCT
eistud-20849	82	1	according	accord	VERB
eistud-20849	82	2	to	to	ADP
eistud-20849	82	3	the	the	DET
eistud-20849	82	4	results	result	NOUN
eistud-20849	82	5	of	of	ADP
eistud-20849	82	6	the	the	DET
eistud-20849	82	7	survey	survey	NOUN
eistud-20849	82	8	it	it	PRON
eistud-20849	82	9	was	be	AUX
eistud-20849	82	10	revealed	reveal	VERB
eistud-20849	82	11	that	that	SCONJ
eistud-20849	82	12	main	main	ADJ
eistud-20849	82	13	words	word	NOUN
eistud-20849	82	14	associated	associate	VERB
eistud-20849	82	15	with	with	ADP
eistud-20849	82	16	the	the	DET
eistud-20849	82	17	definition	definition	NOUN
eistud-20849	82	18	of	of	ADP
eistud-20849	82	19	social	social	ADJ
eistud-20849	82	20	audit	audit	NOUN
eistud-20849	82	21	appeared	appear	VERB
eistud-20849	82	22	to	to	PART
eistud-20849	82	23	be	be	AUX
eistud-20849	82	24	“	"	PUNCT
eistud-20849	82	25	ethics	ethic	NOUN
eistud-20849	82	26	and	and	CCONJ
eistud-20849	82	27	values	value	NOUN
eistud-20849	82	28	”	"	PUNCT
eistud-20849	82	29	90	90	NUM
eistud-20849	82	30	%	%	NOUN
eistud-20849	82	31	(	(	PUNCT
eistud-20849	82	32	110	110	NUM
eistud-20849	82	33	respondents	respondent	NOUN
eistud-20849	82	34	)	)	PUNCT
eistud-20849	82	35	;	;	PUNCT
eistud-20849	82	36	“	"	PUNCT
eistud-20849	82	37	transparency	transparency	NOUN
eistud-20849	82	38	and	and	CCONJ
eistud-20849	82	39	disclosure	disclosure	NOUN
eistud-20849	82	40	”	"	PUNCT
eistud-20849	82	41	59	59	NUM
eistud-20849	82	42	%	%	NOUN
eistud-20849	82	43	(	(	PUNCT
eistud-20849	82	44	72	72	NUM
eistud-20849	82	45	)	)	PUNCT
eistud-20849	82	46	;	;	PUNCT
eistud-20849	82	47	“	"	PUNCT
eistud-20849	82	48	environmental	environmental	ADJ
eistud-20849	82	49	responsibility	responsibility	NOUN
eistud-20849	82	50	”	"	PUNCT
eistud-20849	82	51	-53	-53	NUM
eistud-20849	82	52	%	%	NOUN
eistud-20849	82	53	(	(	PUNCT
eistud-20849	82	54	65	65	NUM
eistud-20849	82	55	)	)	PUNCT
eistud-20849	82	56	;	;	PUNCT
eistud-20849	82	57	“	"	PUNCT
eistud-20849	82	58	human	human	ADJ
eistud-20849	82	59	rights	right	NOUN
eistud-20849	82	60	”	"	PUNCT
eistud-20849	82	61	52	52	NUM
eistud-20849	82	62	%	%	NOUN
eistud-20849	82	63	,	,	PUNCT
eistud-20849	82	64	(	(	PUNCT
eistud-20849	82	65	64	64	NUM
eistud-20849	82	66	)	)	PUNCT
eistud-20849	82	67	;	;	PUNCT
eistud-20849	82	68	and	and	CCONJ
eistud-20849	82	69	“	"	PUNCT
eistud-20849	82	70	reporting	report	VERB
eistud-20849	82	71	”	"	PUNCT
eistud-20849	82	72	22	22	NUM
eistud-20849	82	73	%	%	NOUN
eistud-20849	82	74	(	(	PUNCT
eistud-20849	82	75	27	27	NUM
eistud-20849	82	76	)	)	PUNCT
eistud-20849	82	77	.	.	PUNCT
eistud-20849	83	1	other	other	ADJ
eistud-20849	83	2	3	3	NUM
eistud-20849	83	3	respondents	respondent	NOUN
eistud-20849	83	4	have	have	AUX
eistud-20849	83	5	chosen	choose	VERB
eistud-20849	83	6	the	the	DET
eistud-20849	83	7	words	word	NOUN
eistud-20849	83	8	“	"	PUNCT
eistud-20849	83	9	social	social	ADJ
eistud-20849	83	10	mobility	mobility	NOUN
eistud-20849	83	11	”	"	PUNCT
eistud-20849	83	12	,	,	PUNCT
eistud-20849	83	13	“	"	PUNCT
eistud-20849	83	14	social	social	ADJ
eistud-20849	83	15	justice	justice	NOUN
eistud-20849	83	16	”	"	PUNCT
eistud-20849	83	17	and	and	CCONJ
eistud-20849	83	18	“	"	PUNCT
eistud-20849	83	19	availability	availability	NOUN
eistud-20849	83	20	of	of	ADP
eistud-20849	83	21	main	main	ADJ
eistud-20849	83	22	services	service	NOUN
eistud-20849	83	23	”	"	PUNCT
eistud-20849	83	24	.	.	PUNCT
eistud-20849	84	1	main	main	ADJ
eistud-20849	84	2	stakeholders	stakeholder	NOUN
eistud-20849	84	3	identified	identify	VERB
eistud-20849	84	4	by	by	ADP
eistud-20849	84	5	companies	company	NOUN
eistud-20849	84	6	as	as	ADP
eistud-20849	84	7	the	the	DET
eistud-20849	84	8	ones	one	NOUN
eistud-20849	84	9	interested	interested	ADJ
eistud-20849	84	10	in	in	ADP
eistud-20849	84	11	performance	performance	NOUN
eistud-20849	84	12	of	of	ADP
eistud-20849	84	13	social	social	ADJ
eistud-20849	84	14	audit	audit	NOUN
eistud-20849	84	15	appeared	appear	VERB
eistud-20849	84	16	to	to	PART
eistud-20849	84	17	be	be	AUX
eistud-20849	84	18	:	:	PUNCT
eistud-20849	84	19	society	society	NOUN
eistud-20849	84	20	84	84	NUM
eistud-20849	84	21	%	%	NOUN
eistud-20849	84	22	,	,	PUNCT
eistud-20849	84	23	employees	employee	NOUN
eistud-20849	84	24	-66	-66	ADP
eistud-20849	84	25	%	%	NOUN
eistud-20849	84	26	,	,	PUNCT
eistud-20849	84	27	business	business	NOUN
eistud-20849	84	28	partners	partner	NOUN
eistud-20849	84	29	–	–	PUNCT
eistud-20849	84	30	55	55	NUM
eistud-20849	84	31	%	%	NOUN
eistud-20849	84	32	,	,	PUNCT
eistud-20849	84	33	clients	client	NOUN
eistud-20849	84	34	–	–	PUNCT
eistud-20849	84	35	54	54	NUM
eistud-20849	84	36	%	%	NOUN
eistud-20849	84	37	,	,	PUNCT
eistud-20849	84	38	shareholders	shareholder	NOUN
eistud-20849	84	39	–	–	PUNCT
eistud-20849	84	40	44	44	NUM
eistud-20849	84	41	%	%	NOUN
eistud-20849	84	42	and	and	CCONJ
eistud-20849	84	43	suppliers	supplier	NOUN
eistud-20849	84	44	–	–	PUNCT
eistud-20849	84	45	39	39	NUM
eistud-20849	84	46	%	%	NOUN
eistud-20849	84	47	.	.	PUNCT
eistud-20849	85	1	in	in	ADP
eistud-20849	85	2	the	the	DET
eistud-20849	85	3	table	table	NOUN
eistud-20849	85	4	2	2	NUM
eistud-20849	85	5	there	there	PRON
eistud-20849	85	6	are	be	VERB
eistud-20849	85	7	listed	list	VERB
eistud-20849	85	8	the	the	DET
eistud-20849	85	9	respondents	respondent	NOUN
eistud-20849	85	10	’	'	PUNCT
eistud-20849	85	11	rankings	ranking	NOUN
eistud-20849	85	12	of	of	ADP
eistud-20849	85	13	the	the	DET
eistud-20849	85	14	benefits	benefit	NOUN
eistud-20849	85	15	associated	associate	VERB
eistud-20849	85	16	with	with	ADP
eistud-20849	85	17	social	social	ADJ
eistud-20849	85	18	audit	audit	NOUN
eistud-20849	85	19	.	.	PUNCT
eistud-20849	86	1	it	it	PRON
eistud-20849	86	2	should	should	AUX
eistud-20849	86	3	be	be	AUX
eistud-20849	86	4	noted	note	VERB
eistud-20849	86	5	that	that	SCONJ
eistud-20849	86	6	most	most	ADJ
eistud-20849	86	7	respondents	respondent	NOUN
eistud-20849	86	8	consider	consider	VERB
eistud-20849	86	9	themselves	themselves	PRON
eistud-20849	86	10	well	well	ADV
eistud-20849	86	11	aware	aware	ADJ
eistud-20849	86	12	of	of	ADP
eistud-20849	86	13	what	what	PRON
eistud-20849	86	14	is	be	AUX
eistud-20849	86	15	social	social	ADJ
eistud-20849	86	16	audit	audit	NOUN
eistud-20849	86	17	and	and	CCONJ
eistud-20849	86	18	social	social	ADJ
eistud-20849	86	19	responsibility	responsibility	NOUN
eistud-20849	86	20	,	,	PUNCT
eistud-20849	86	21	while	while	SCONJ
eistud-20849	86	22	consider	consider	VERB
eistud-20849	86	23	the	the	DET
eistud-20849	86	24	general	general	ADJ
eistud-20849	86	25	awareness	awareness	NOUN
eistud-20849	86	26	on	on	ADP
eistud-20849	86	27	social	social	ADJ
eistud-20849	86	28	audit	audit	NOUN
eistud-20849	86	29	in	in	ADP
eistud-20849	86	30	estonia	estonia	PROPN
eistud-20849	86	31	quite	quite	ADV
eistud-20849	86	32	low	low	ADJ
eistud-20849	86	33	.	.	PUNCT
eistud-20849	87	1	european	european	ADJ
eistud-20849	87	2	integrat	integrat	PROPN
eistud-20849	87	3	ion	ion	NOUN
eistud-20849	87	4	studies	study	NOUN
eistud-20849	87	5	2018/12	2018/12	NUM
eistud-20849	87	6	144	144	NUM
eistud-20849	87	7	the	the	DET
eistud-20849	87	8	following	follow	VERB
eistud-20849	87	9	tables	table	NOUN
eistud-20849	87	10	3	3	NUM
eistud-20849	87	11	and	and	CCONJ
eistud-20849	87	12	4	4	NUM
eistud-20849	87	13	present	present	VERB
eistud-20849	87	14	an	an	DET
eistud-20849	87	15	analysis	analysis	NOUN
eistud-20849	87	16	of	of	ADP
eistud-20849	87	17	replies	reply	NOUN
eistud-20849	87	18	from	from	ADP
eistud-20849	87	19	companies	company	NOUN
eistud-20849	87	20	performing	perform	VERB
eistud-20849	87	21	social	social	ADJ
eistud-20849	87	22	audit	audit	NOUN
eistud-20849	87	23	,	,	PUNCT
eistud-20849	87	24	it	it	PRON
eistud-20849	87	25	is	be	AUX
eistud-20849	87	26	also	also	ADV
eistud-20849	87	27	important	important	ADJ
eistud-20849	87	28	that	that	SCONJ
eistud-20849	87	29	out	out	ADP
eistud-20849	87	30	of	of	ADP
eistud-20849	87	31	15	15	NUM
eistud-20849	87	32	companies	company	NOUN
eistud-20849	87	33	performing	perform	VERB
eistud-20849	87	34	social	social	ADJ
eistud-20849	87	35	audit	audit	NOUN
eistud-20849	87	36	seven	seven	NUM
eistud-20849	87	37	claimed	claim	VERB
eistud-20849	87	38	to	to	PART
eistud-20849	87	39	have	have	VERB
eistud-20849	87	40	a	a	DET
eistud-20849	87	41	special	special	ADJ
eistud-20849	87	42	person	person	NOUN
eistud-20849	87	43	dealing	deal	VERB
eistud-20849	87	44	with	with	ADP
eistud-20849	87	45	this	this	DET
eistud-20849	87	46	matter	matter	NOUN
eistud-20849	87	47	.	.	PUNCT
eistud-20849	88	1	as	as	SCONJ
eistud-20849	88	2	becomes	become	VERB
eistud-20849	88	3	evident	evident	ADJ
eistud-20849	88	4	from	from	ADP
eistud-20849	88	5	the	the	DET
eistud-20849	88	6	table	table	NOUN
eistud-20849	88	7	3	3	NUM
eistud-20849	88	8	the	the	DET
eistud-20849	88	9	main	main	ADJ
eistud-20849	88	10	reasons	reason	NOUN
eistud-20849	88	11	of	of	ADP
eistud-20849	88	12	performing	perform	VERB
eistud-20849	88	13	social	social	ADJ
eistud-20849	88	14	audit	audit	NOUN
eistud-20849	88	15	turned	turn	VERB
eistud-20849	88	16	out	out	ADP
eistud-20849	88	17	to	to	PART
eistud-20849	88	18	be	be	AUX
eistud-20849	88	19	desiring	desire	VERB
eistud-20849	88	20	to	to	PART
eistud-20849	88	21	demonstrate	demonstrate	VERB
eistud-20849	88	22	the	the	DET
eistud-20849	88	23	responsibility	responsibility	NOUN
eistud-20849	88	24	and	and	CCONJ
eistud-20849	88	25	values	value	NOUN
eistud-20849	88	26	of	of	ADP
eistud-20849	88	27	the	the	DET
eistud-20849	88	28	company	company	NOUN
eistud-20849	88	29	as	as	ADV
eistud-20849	88	30	well	well	ADV
eistud-20849	88	31	as	as	ADP
eistud-20849	88	32	to	to	PART
eistud-20849	88	33	have	have	VERB
eistud-20849	88	34	a	a	DET
eistud-20849	88	35	clear	clear	ADJ
eistud-20849	88	36	idea	idea	NOUN
eistud-20849	88	37	of	of	ADP
eistud-20849	88	38	how	how	SCONJ
eistud-20849	88	39	its	its	PRON
eistud-20849	88	40	activities	activity	NOUN
eistud-20849	88	41	influence	influence	VERB
eistud-20849	88	42	various	various	ADJ
eistud-20849	88	43	groups	group	NOUN
eistud-20849	88	44	of	of	ADP
eistud-20849	88	45	stakeholders	stakeholder	NOUN
eistud-20849	88	46	,	,	PUNCT
eistud-20849	88	47	while	while	SCONJ
eistud-20849	88	48	the	the	DET
eistud-20849	88	49	satisfaction	satisfaction	NOUN
eistud-20849	88	50	of	of	ADP
eistud-20849	88	51	clients	client	NOUN
eistud-20849	88	52	seems	seem	VERB
eistud-20849	88	53	to	to	PART
eistud-20849	88	54	be	be	AUX
eistud-20849	88	55	least	least	ADJ
eistud-20849	88	56	motivating	motivate	VERB
eistud-20849	88	57	factor	factor	NOUN
eistud-20849	88	58	.	.	PUNCT
eistud-20849	89	1	this	this	PRON
eistud-20849	89	2	in	in	ADP
eistud-20849	89	3	turn	turn	NOUN
eistud-20849	89	4	resulted	result	VERB
eistud-20849	89	5	in	in	ADP
eistud-20849	89	6	the	the	DET
eistud-20849	89	7	increasing	increase	VERB
eistud-20849	89	8	interest	interest	NOUN
eistud-20849	89	9	from	from	ADP
eistud-20849	89	10	the	the	DET
eistud-20849	89	11	stakeholders	stakeholder	NOUN
eistud-20849	89	12	’	'	PUNCT
eistud-20849	89	13	side	side	NOUN
eistud-20849	89	14	and	and	CCONJ
eistud-20849	89	15	high	high	ADJ
eistud-20849	89	16	public	public	ADJ
eistud-20849	89	17	respect	respect	NOUN
eistud-20849	89	18	and	and	CCONJ
eistud-20849	89	19	recognition	recognition	NOUN
eistud-20849	89	20	as	as	SCONJ
eistud-20849	89	21	seen	see	VERB
eistud-20849	89	22	from	from	ADP
eistud-20849	89	23	table	table	NOUN
eistud-20849	89	24	4	4	NUM
eistud-20849	89	25	.	.	NOUN
eistud-20849	89	26	reason	reason	NOUN
eistud-20849	89	27	no	no	INTJ
eistud-20849	89	28	.	.	PUNCT
eistud-20849	90	1	of	of	ADP
eistud-20849	90	2	respondents	respondent	NOUN
eistud-20849	90	3	%	%	NOUN
eistud-20849	90	4	of	of	ADP
eistud-20849	90	5	respondents	respondent	NOUN
eistud-20849	90	6	desire	desire	VERB
eistud-20849	90	7	to	to	PART
eistud-20849	90	8	demonstrate	demonstrate	VERB
eistud-20849	90	9	the	the	DET
eistud-20849	90	10	values	value	NOUN
eistud-20849	90	11	and	and	CCONJ
eistud-20849	90	12	responsibility	responsibility	NOUN
eistud-20849	90	13	of	of	ADP
eistud-20849	90	14	the	the	DET
eistud-20849	90	15	company	company	NOUN
eistud-20849	90	16	10	10	NUM
eistud-20849	90	17	67	67	NUM
eistud-20849	90	18	desire	desire	NOUN
eistud-20849	90	19	to	to	PART
eistud-20849	90	20	evaluate	evaluate	VERB
eistud-20849	90	21	the	the	DET
eistud-20849	90	22	impact	impact	NOUN
eistud-20849	90	23	of	of	ADP
eistud-20849	90	24	the	the	DET
eistud-20849	90	25	activity	activity	NOUN
eistud-20849	90	26	of	of	ADP
eistud-20849	90	27	the	the	DET
eistud-20849	90	28	company	company	NOUN
eistud-20849	90	29	on	on	ADP
eistud-20849	90	30	different	different	ADJ
eistud-20849	90	31	groups	group	NOUN
eistud-20849	90	32	of	of	ADP
eistud-20849	90	33	stakeholders	stakeholder	NOUN
eistud-20849	90	34	9	9	NUM
eistud-20849	90	35	60	60	NUM
eistud-20849	90	36	desire	desire	NOUN
eistud-20849	90	37	to	to	PART
eistud-20849	90	38	improve	improve	VERB
eistud-20849	90	39	the	the	DET
eistud-20849	90	40	decision	decision	NOUN
eistud-20849	90	41	-	-	PUNCT
eistud-20849	90	42	making	make	VERB
eistud-20849	90	43	processes	process	NOUN
eistud-20849	90	44	of	of	ADP
eistud-20849	90	45	the	the	DET
eistud-20849	90	46	company	company	NOUN
eistud-20849	90	47	7	7	NUM
eistud-20849	90	48	47	47	NUM
eistud-20849	90	49	desire	desire	NOUN
eistud-20849	90	50	to	to	PART
eistud-20849	90	51	increase	increase	VERB
eistud-20849	90	52	the	the	DET
eistud-20849	90	53	transparency	transparency	NOUN
eistud-20849	90	54	of	of	ADP
eistud-20849	90	55	the	the	DET
eistud-20849	90	56	company	company	NOUN
eistud-20849	90	57	’s	’s	PART
eistud-20849	90	58	activity	activity	NOUN
eistud-20849	90	59	6	6	NUM
eistud-20849	90	60	40	40	NUM
eistud-20849	90	61	the	the	DET
eistud-20849	90	62	decision	decision	NOUN
eistud-20849	90	63	was	be	AUX
eistud-20849	90	64	made	make	VERB
eistud-20849	90	65	by	by	ADP
eistud-20849	90	66	the	the	DET
eistud-20849	90	67	parent	parent	NOUN
eistud-20849	90	68	company	company	NOUN
eistud-20849	90	69	5	5	NUM
eistud-20849	90	70	33	33	NUM
eistud-20849	90	71	in	in	ADP
eistud-20849	90	72	order	order	NOUN
eistud-20849	90	73	to	to	PART
eistud-20849	90	74	achieve	achieve	VERB
eistud-20849	90	75	the	the	DET
eistud-20849	90	76	satisfaction	satisfaction	NOUN
eistud-20849	90	77	of	of	ADP
eistud-20849	90	78	clients	client	NOUN
eistud-20849	90	79	7	7	NUM
eistud-20849	90	80	table	table	NOUN
eistud-20849	90	81	3	3	NUM
eistud-20849	90	82	the	the	DET
eistud-20849	90	83	main	main	ADJ
eistud-20849	90	84	reasons	reason	NOUN
eistud-20849	90	85	of	of	ADP
eistud-20849	90	86	performing	perform	VERB
eistud-20849	90	87	social	social	ADJ
eistud-20849	90	88	audit	audit	NOUN
eistud-20849	90	89	by	by	ADP
eistud-20849	90	90	the	the	DET
eistud-20849	90	91	respondents	respondent	NOUN
eistud-20849	90	92	(	(	PUNCT
eistud-20849	90	93	the	the	DET
eistud-20849	90	94	respondents	respondent	NOUN
eistud-20849	90	95	were	be	AUX
eistud-20849	90	96	allowed	allow	VERB
eistud-20849	90	97	to	to	PART
eistud-20849	90	98	choose	choose	VERB
eistud-20849	90	99	several	several	ADJ
eistud-20849	90	100	options	option	NOUN
eistud-20849	90	101	)	)	PUNCT
eistud-20849	90	102	source	source	NOUN
eistud-20849	90	103	:	:	PUNCT
eistud-20849	90	104	authors	author	NOUN
eistud-20849	90	105	’	'	PUNCT
eistud-20849	90	106	impact	impact	NOUN
eistud-20849	90	107	no	no	INTJ
eistud-20849	90	108	.	.	PUNCT
eistud-20849	91	1	of	of	ADP
eistud-20849	91	2	respondents	respondent	NOUN
eistud-20849	91	3	%	%	NOUN
eistud-20849	91	4	of	of	ADP
eistud-20849	91	5	respondents	respondent	NOUN
eistud-20849	91	6	increase	increase	NOUN
eistud-20849	91	7	of	of	ADP
eistud-20849	91	8	the	the	DET
eistud-20849	91	9	interest	interest	NOUN
eistud-20849	91	10	towards	towards	ADP
eistud-20849	91	11	the	the	DET
eistud-20849	91	12	company	company	NOUN
eistud-20849	91	13	from	from	ADP
eistud-20849	91	14	the	the	DET
eistud-20849	91	15	stakeholders	stakeholder	NOUN
eistud-20849	91	16	’	'	PUNCT
eistud-20849	91	17	side	side	NOUN
eistud-20849	91	18	11	11	NUM
eistud-20849	91	19	73	73	NUM
eistud-20849	91	20	gained	gain	VERB
eistud-20849	91	21	public	public	ADJ
eistud-20849	91	22	respect	respect	NOUN
eistud-20849	91	23	and	and	CCONJ
eistud-20849	91	24	recognition	recognition	NOUN
eistud-20849	91	25	8	8	NUM
eistud-20849	91	26	53	53	NUM
eistud-20849	91	27	gained	gain	VERB
eistud-20849	91	28	new	new	ADJ
eistud-20849	91	29	knowledge	knowledge	NOUN
eistud-20849	91	30	and	and	CCONJ
eistud-20849	91	31	experience	experience	NOUN
eistud-20849	91	32	7	7	NUM
eistud-20849	91	33	47	47	NUM
eistud-20849	91	34	positive	positive	ADJ
eistud-20849	91	35	impact	impact	NOUN
eistud-20849	91	36	on	on	ADP
eistud-20849	91	37	the	the	DET
eistud-20849	91	38	financial	financial	ADJ
eistud-20849	91	39	indicators	indicator	NOUN
eistud-20849	91	40	of	of	ADP
eistud-20849	91	41	the	the	DET
eistud-20849	91	42	company	company	NOUN
eistud-20849	91	43	’s	’s	PART
eistud-20849	91	44	activity	activity	NOUN
eistud-20849	91	45	3	3	NUM
eistud-20849	91	46	20	20	NUM
eistud-20849	91	47	no	no	DET
eistud-20849	91	48	positive	positive	ADJ
eistud-20849	91	49	impact	impact	NOUN
eistud-20849	91	50	observed	observe	VERB
eistud-20849	91	51	2	2	NUM
eistud-20849	91	52	13	13	NUM
eistud-20849	91	53	other	other	ADJ
eistud-20849	91	54	:	:	PUNCT
eistud-20849	91	55	new	new	ADJ
eistud-20849	91	56	clients	client	NOUN
eistud-20849	91	57	,	,	PUNCT
eistud-20849	91	58	client	client	NOUN
eistud-20849	91	59	’s	’s	PART
eistud-20849	91	60	satisfaction	satisfaction	NOUN
eistud-20849	91	61	etc	etc	X
eistud-20849	91	62	.	.	X
eistud-20849	91	63	2	2	NUM
eistud-20849	91	64	13	13	NUM
eistud-20849	91	65	table	table	NOUN
eistud-20849	91	66	4	4	NUM
eistud-20849	91	67	tthe	tthe	DET
eistud-20849	91	68	main	main	ADJ
eistud-20849	91	69	positive	positive	ADJ
eistud-20849	91	70	influence	influence	NOUN
eistud-20849	91	71	experienced	experience	VERB
eistud-20849	91	72	by	by	ADP
eistud-20849	91	73	the	the	DET
eistud-20849	91	74	company	company	NOUN
eistud-20849	91	75	as	as	ADP
eistud-20849	91	76	a	a	DET
eistud-20849	91	77	result	result	NOUN
eistud-20849	91	78	of	of	ADP
eistud-20849	91	79	the	the	DET
eistud-20849	91	80	social	social	ADJ
eistud-20849	91	81	audit	audit	NOUN
eistud-20849	91	82	(	(	PUNCT
eistud-20849	91	83	the	the	DET
eistud-20849	91	84	respondents	respondent	NOUN
eistud-20849	91	85	were	be	AUX
eistud-20849	91	86	allowed	allow	VERB
eistud-20849	91	87	to	to	PART
eistud-20849	91	88	choose	choose	VERB
eistud-20849	91	89	several	several	ADJ
eistud-20849	91	90	options	option	NOUN
eistud-20849	91	91	)	)	PUNCT
eistud-20849	91	92	source	source	NOUN
eistud-20849	91	93	:	:	PUNCT
eistud-20849	91	94	authors	author	NOUN
eistud-20849	91	95	’	'	PUNCT
eistud-20849	91	96	companies	company	NOUN
eistud-20849	91	97	were	be	AUX
eistud-20849	91	98	also	also	ADV
eistud-20849	91	99	asked	ask	VERB
eistud-20849	91	100	to	to	PART
eistud-20849	91	101	name	name	VERB
eistud-20849	91	102	negative	negative	ADJ
eistud-20849	91	103	impacts	impact	NOUN
eistud-20849	91	104	of	of	ADP
eistud-20849	91	105	the	the	DET
eistud-20849	91	106	performance	performance	NOUN
eistud-20849	91	107	of	of	ADP
eistud-20849	91	108	social	social	ADJ
eistud-20849	91	109	audit	audit	NOUN
eistud-20849	91	110	(	(	PUNCT
eistud-20849	91	111	if	if	SCONJ
eistud-20849	91	112	any	any	PRON
eistud-20849	91	113	)	)	PUNCT
eistud-20849	91	114	and	and	CCONJ
eistud-20849	91	115	could	could	AUX
eistud-20849	91	116	choose	choose	VERB
eistud-20849	91	117	several	several	ADJ
eistud-20849	91	118	options	option	NOUN
eistud-20849	91	119	.	.	PUNCT
eistud-20849	92	1	as	as	ADP
eistud-20849	92	2	a	a	DET
eistud-20849	92	3	result	result	NOUN
eistud-20849	92	4	,	,	PUNCT
eistud-20849	92	5	companies	company	NOUN
eistud-20849	92	6	claimed	claim	VERB
eistud-20849	92	7	that	that	SCONJ
eistud-20849	92	8	the	the	DET
eistud-20849	92	9	process	process	NOUN
eistud-20849	92	10	was	be	AUX
eistud-20849	92	11	too	too	ADV
eistud-20849	92	12	costly	costly	ADJ
eistud-20849	92	13	(	(	PUNCT
eistud-20849	92	14	2	2	NUM
eistud-20849	92	15	replies	reply	NOUN
eistud-20849	92	16	)	)	PUNCT
eistud-20849	92	17	and	and	CCONJ
eistud-20849	92	18	time	time	NOUN
eistud-20849	92	19	consuming	consume	VERB
eistud-20849	92	20	(	(	PUNCT
eistud-20849	92	21	6	6	NUM
eistud-20849	92	22	replies	reply	NOUN
eistud-20849	92	23	)	)	PUNCT
eistud-20849	92	24	.	.	PUNCT
eistud-20849	93	1	the	the	DET
eistud-20849	93	2	other	other	ADJ
eistud-20849	93	3	part	part	NOUN
eistud-20849	93	4	of	of	ADP
eistud-20849	93	5	the	the	DET
eistud-20849	93	6	questionnaire	questionnaire	NOUN
eistud-20849	93	7	was	be	AUX
eistud-20849	93	8	dedicated	dedicate	VERB
eistud-20849	93	9	to	to	ADP
eistud-20849	93	10	107	107	NUM
eistud-20849	93	11	companies	company	NOUN
eistud-20849	93	12	currently	currently	ADV
eistud-20849	93	13	not	not	PART
eistud-20849	93	14	performing	perform	VERB
eistud-20849	93	15	social	social	ADJ
eistud-20849	93	16	audit	audit	NOUN
eistud-20849	93	17	,	,	PUNCT
eistud-20849	93	18	the	the	DET
eistud-20849	93	19	results	result	NOUN
eistud-20849	93	20	are	be	AUX
eistud-20849	93	21	presented	present	VERB
eistud-20849	93	22	in	in	ADP
eistud-20849	93	23	tables	table	NOUN
eistud-20849	93	24	5	5	NUM
eistud-20849	93	25	and	and	CCONJ
eistud-20849	93	26	6	6	NUM
eistud-20849	93	27	.	.	PUNCT
eistud-20849	94	1	as	as	SCONJ
eistud-20849	94	2	becomes	become	VERB
eistud-20849	94	3	evident	evident	ADJ
eistud-20849	94	4	from	from	ADP
eistud-20849	94	5	the	the	DET
eistud-20849	94	6	table	table	NOUN
eistud-20849	94	7	5	5	NUM
eistud-20849	94	8	the	the	DET
eistud-20849	94	9	main	main	ADJ
eistud-20849	94	10	reasons	reason	NOUN
eistud-20849	94	11	of	of	ADP
eistud-20849	94	12	non	non	ADJ
eistud-20849	94	13	-	-	ADJ
eistud-20849	94	14	performing	perform	VERB
eistud-20849	94	15	social	social	ADJ
eistud-20849	94	16	audit	audit	NOUN
eistud-20849	94	17	turned	turn	VERB
eistud-20849	94	18	out	out	ADP
eistud-20849	94	19	to	to	ADP
eistud-20849	94	20	non	non	ADJ
eistud-20849	94	21	-	-	NOUN
eistud-20849	94	22	awareness	awareness	NOUN
eistud-20849	94	23	of	of	ADP
eistud-20849	94	24	such	such	ADJ
eistud-20849	94	25	option	option	NOUN
eistud-20849	94	26	,	,	PUNCT
eistud-20849	94	27	non	non	ADJ
eistud-20849	94	28	-	-	NOUN
eistud-20849	94	29	popularity	popularity	NOUN
eistud-20849	94	30	of	of	ADP
eistud-20849	94	31	social	social	ADJ
eistud-20849	94	32	audit	audit	NOUN
eistud-20849	94	33	in	in	ADP
eistud-20849	94	34	estonia	estonia	PROPN
eistud-20849	94	35	in	in	ADP
eistud-20849	94	36	general	general	ADJ
eistud-20849	94	37	and	and	CCONJ
eistud-20849	94	38	lack	lack	NOUN
eistud-20849	94	39	of	of	ADP
eistud-20849	94	40	interest	interest	NOUN
eistud-20849	94	41	among	among	ADP
eistud-20849	94	42	companies	company	NOUN
eistud-20849	94	43	.	.	PUNCT
eistud-20849	95	1	as	as	SCONJ
eistud-20849	95	2	clearly	clearly	ADV
eistud-20849	95	3	illustrated	illustrate	VERB
eistud-20849	95	4	by	by	ADP
eistud-20849	95	5	table	table	NOUN
eistud-20849	95	6	6	6	NUM
eistud-20849	95	7	among	among	ADP
eistud-20849	95	8	the	the	DET
eistud-20849	95	9	positive	positive	ADJ
eistud-20849	95	10	benefits	benefit	NOUN
eistud-20849	95	11	associated	associate	VERB
eistud-20849	95	12	with	with	ADP
eistud-20849	95	13	possible	possible	ADJ
eistud-20849	95	14	future	future	ADJ
eistud-20849	95	15	performance	performance	NOUN
eistud-20849	95	16	of	of	ADP
eistud-20849	95	17	social	social	ADJ
eistud-20849	95	18	audit	audit	NOUN
eistud-20849	95	19	companies	company	NOUN
eistud-20849	95	20	selected	select	VERB
eistud-20849	95	21	their	their	PRON
eistud-20849	95	22	desire	desire	NOUN
eistud-20849	95	23	to	to	PART
eistud-20849	95	24	demonstrate	demonstrate	VERB
eistud-20849	95	25	the	the	DET
eistud-20849	95	26	responsibility	responsibility	NOUN
eistud-20849	95	27	and	and	CCONJ
eistud-20849	95	28	values	value	NOUN
eistud-20849	95	29	of	of	ADP
eistud-20849	95	30	the	the	DET
eistud-20849	95	31	company	company	NOUN
eistud-20849	95	32	as	as	ADV
eistud-20849	95	33	well	well	ADV
eistud-20849	95	34	as	as	ADP
eistud-20849	95	35	possibility	possibility	NOUN
eistud-20849	95	36	to	to	PART
eistud-20849	95	37	evaluate	evaluate	VERB
eistud-20849	95	38	the	the	DET
eistud-20849	95	39	impact	impact	NOUN
eistud-20849	95	40	of	of	ADP
eistud-20849	95	41	its	its	PRON
eistud-20849	95	42	activities	activity	NOUN
eistud-20849	95	43	on	on	ADP
eistud-20849	95	44	various	various	ADJ
eistud-20849	95	45	groups	group	NOUN
eistud-20849	95	46	of	of	ADP
eistud-20849	95	47	stakeholders	stakeholder	NOUN
eistud-20849	95	48	145	145	NUM
eistud-20849	95	49	european	european	ADJ
eistud-20849	95	50	integrat	integrat	NOUN
eistud-20849	95	51	ion	ion	NOUN
eistud-20849	95	52	studies	study	NOUN
eistud-20849	95	53	2018/12	2018/12	NUM
eistud-20849	95	54	impact	impact	NOUN
eistud-20849	95	55	no	no	INTJ
eistud-20849	95	56	.	.	PUNCT
eistud-20849	96	1	of	of	ADP
eistud-20849	96	2	respondents	respondent	NOUN
eistud-20849	96	3	%	%	NOUN
eistud-20849	96	4	of	of	ADP
eistud-20849	96	5	respondents	respondent	NOUN
eistud-20849	96	6	not	not	PART
eistud-20849	96	7	aware	aware	ADJ
eistud-20849	96	8	of	of	ADP
eistud-20849	96	9	this	this	DET
eistud-20849	96	10	option	option	NOUN
eistud-20849	96	11	44	44	NUM
eistud-20849	96	12	41	41	NUM
eistud-20849	96	13	not	not	PART
eistud-20849	96	14	popular	popular	ADJ
eistud-20849	96	15	in	in	ADP
eistud-20849	96	16	estonia	estonia	PROPN
eistud-20849	96	17	30	30	NUM
eistud-20849	96	18	28	28	NUM
eistud-20849	96	19	lack	lack	NOUN
eistud-20849	96	20	of	of	ADP
eistud-20849	96	21	interest	interest	NOUN
eistud-20849	96	22	from	from	ADP
eistud-20849	96	23	the	the	DET
eistud-20849	96	24	company	company	NOUN
eistud-20849	96	25	’s	’s	PART
eistud-20849	96	26	side	side	NOUN
eistud-20849	96	27	21	21	NUM
eistud-20849	96	28	20	20	NUM
eistud-20849	96	29	other	other	ADJ
eistud-20849	96	30	reasons	reason	NOUN
eistud-20849	96	31	:	:	PUNCT
eistud-20849	96	32	not	not	PART
eistud-20849	96	33	ready	ready	ADJ
eistud-20849	96	34	for	for	ADP
eistud-20849	96	35	this	this	DET
eistud-20849	96	36	process	process	NOUN
eistud-20849	96	37	;	;	PUNCT
eistud-20849	96	38	not	not	PART
eistud-20849	96	39	necessary	necessary	ADJ
eistud-20849	96	40	for	for	ADP
eistud-20849	96	41	the	the	DET
eistud-20849	96	42	company	company	NOUN
eistud-20849	96	43	;	;	PUNCT
eistud-20849	96	44	plans	plan	VERB
eistud-20849	96	45	to	to	PART
eistud-20849	96	46	perform	perform	VERB
eistud-20849	96	47	it	it	PRON
eistud-20849	96	48	in	in	ADP
eistud-20849	96	49	future	future	NOUN
eistud-20849	96	50	,	,	PUNCT
eistud-20849	96	51	not	not	PART
eistud-20849	96	52	in	in	ADP
eistud-20849	96	53	our	our	PRON
eistud-20849	96	54	priority	priority	NOUN
eistud-20849	96	55	list	list	NOUN
eistud-20849	96	56	now	now	ADV
eistud-20849	96	57	etc	etc	X
eistud-20849	96	58	.	.	X
eistud-20849	96	59	18	18	NUM
eistud-20849	96	60	19	19	NUM
eistud-20849	96	61	costly	costly	ADJ
eistud-20849	96	62	and	and	CCONJ
eistud-20849	96	63	time	time	NOUN
eistud-20849	96	64	-	-	PUNCT
eistud-20849	96	65	consuming	consume	VERB
eistud-20849	96	66	process	process	NOUN
eistud-20849	96	67	19	19	NUM
eistud-20849	96	68	18	18	NUM
eistud-20849	96	69	it	it	PRON
eistud-20849	96	70	is	be	AUX
eistud-20849	96	71	difficult	difficult	ADJ
eistud-20849	96	72	to	to	PART
eistud-20849	96	73	find	find	VERB
eistud-20849	96	74	qualified	qualified	ADJ
eistud-20849	96	75	specialists	specialist	NOUN
eistud-20849	96	76	to	to	PART
eistud-20849	96	77	perform	perform	VERB
eistud-20849	96	78	social	social	ADJ
eistud-20849	96	79	audit	audit	NOUN
eistud-20849	96	80	in	in	ADP
eistud-20849	96	81	estonia	estonia	PROPN
eistud-20849	96	82	12	12	NUM
eistud-20849	96	83	11	11	NUM
eistud-20849	96	84	lack	lack	NOUN
eistud-20849	96	85	of	of	ADP
eistud-20849	96	86	positive	positive	ADJ
eistud-20849	96	87	impact	impact	NOUN
eistud-20849	96	88	associated	associate	VERB
eistud-20849	96	89	with	with	ADP
eistud-20849	96	90	this	this	DET
eistud-20849	96	91	process	process	NOUN
eistud-20849	96	92	2	2	NUM
eistud-20849	96	93	2	2	NUM
eistud-20849	96	94	table	table	NOUN
eistud-20849	96	95	5	5	NUM
eistud-20849	96	96	the	the	DET
eistud-20849	96	97	main	main	ADJ
eistud-20849	96	98	reasons	reason	NOUN
eistud-20849	96	99	of	of	ADP
eistud-20849	96	100	non	non	ADJ
eistud-20849	96	101	-	-	ADJ
eistud-20849	96	102	performing	perform	VERB
eistud-20849	96	103	social	social	ADJ
eistud-20849	96	104	audit	audit	NOUN
eistud-20849	96	105	(	(	PUNCT
eistud-20849	96	106	the	the	DET
eistud-20849	96	107	respondents	respondent	NOUN
eistud-20849	96	108	were	be	AUX
eistud-20849	96	109	allowed	allow	VERB
eistud-20849	96	110	to	to	PART
eistud-20849	96	111	choose	choose	VERB
eistud-20849	96	112	several	several	ADJ
eistud-20849	96	113	options	option	NOUN
eistud-20849	96	114	)	)	PUNCT
eistud-20849	96	115	source	source	NOUN
eistud-20849	96	116	:	:	PUNCT
eistud-20849	96	117	authors	author	NOUN
eistud-20849	96	118	’	'	PUNCT
eistud-20849	96	119	impact	impact	NOUN
eistud-20849	96	120	no	no	INTJ
eistud-20849	96	121	.	.	PUNCT
eistud-20849	97	1	of	of	ADP
eistud-20849	97	2	respondents	respondent	NOUN
eistud-20849	97	3	%	%	NOUN
eistud-20849	97	4	of	of	ADP
eistud-20849	97	5	respondents	respondent	NOUN
eistud-20849	97	6	demonstrates	demonstrate	VERB
eistud-20849	97	7	values	value	NOUN
eistud-20849	97	8	and	and	CCONJ
eistud-20849	97	9	responsibility	responsibility	NOUN
eistud-20849	97	10	of	of	ADP
eistud-20849	97	11	the	the	DET
eistud-20849	97	12	company	company	NOUN
eistud-20849	97	13	72	72	NUM
eistud-20849	97	14	67	67	NUM
eistud-20849	97	15	better	well	ADJ
eistud-20849	97	16	evaluation	evaluation	NOUN
eistud-20849	97	17	of	of	ADP
eistud-20849	97	18	the	the	DET
eistud-20849	97	19	impact	impact	NOUN
eistud-20849	97	20	of	of	ADP
eistud-20849	97	21	company	company	NOUN
eistud-20849	97	22	’s	’s	PART
eistud-20849	97	23	activities	activity	NOUN
eistud-20849	97	24	on	on	ADP
eistud-20849	97	25	different	different	ADJ
eistud-20849	97	26	stakeholders	stakeholder	NOUN
eistud-20849	97	27	49	49	NUM
eistud-20849	97	28	46	46	NUM
eistud-20849	97	29	positive	positive	ADJ
eistud-20849	97	30	impact	impact	NOUN
eistud-20849	97	31	on	on	ADP
eistud-20849	97	32	society	society	NOUN
eistud-20849	97	33	47	47	NUM
eistud-20849	97	34	44	44	NUM
eistud-20849	97	35	increase	increase	NOUN
eistud-20849	97	36	in	in	ADP
eistud-20849	97	37	transparency	transparency	NOUN
eistud-20849	97	38	of	of	ADP
eistud-20849	97	39	the	the	DET
eistud-20849	97	40	company	company	NOUN
eistud-20849	97	41	34	34	NUM
eistud-20849	97	42	32	32	NUM
eistud-20849	97	43	improves	improve	VERB
eistud-20849	97	44	decision	decision	NOUN
eistud-20849	97	45	making	make	VERB
eistud-20849	97	46	processes	process	NOUN
eistud-20849	97	47	in	in	ADP
eistud-20849	97	48	the	the	DET
eistud-20849	97	49	company	company	NOUN
eistud-20849	97	50	24	24	NUM
eistud-20849	97	51	22	22	NUM
eistud-20849	97	52	positive	positive	ADJ
eistud-20849	97	53	impact	impact	NOUN
eistud-20849	97	54	on	on	ADP
eistud-20849	97	55	environment	environment	NOUN
eistud-20849	97	56	18	18	NUM
eistud-20849	97	57	17	17	NUM
eistud-20849	97	58	no	no	DET
eistud-20849	97	59	positive	positive	ADJ
eistud-20849	97	60	impact	impact	NOUN
eistud-20849	97	61	associated	associate	VERB
eistud-20849	97	62	with	with	ADP
eistud-20849	97	63	social	social	ADJ
eistud-20849	97	64	audit	audit	NOUN
eistud-20849	97	65	12	12	NUM
eistud-20849	97	66	11	11	NUM
eistud-20849	97	67	source	source	NOUN
eistud-20849	97	68	:	:	PUNCT
eistud-20849	97	69	authors	author	NOUN
eistud-20849	97	70	’	’	PART
eistud-20849	97	71	table	table	NOUN
eistud-20849	97	72	5	5	NUM
eistud-20849	97	73	possible	possible	ADJ
eistud-20849	97	74	positive	positive	ADJ
eistud-20849	97	75	impact	impact	NOUN
eistud-20849	97	76	associated	associate	VERB
eistud-20849	97	77	with	with	ADP
eistud-20849	97	78	social	social	ADJ
eistud-20849	97	79	audit	audit	NOUN
eistud-20849	97	80	by	by	ADP
eistud-20849	97	81	non	non	ADJ
eistud-20849	97	82	-	-	ADJ
eistud-20849	97	83	performing	perform	VERB
eistud-20849	97	84	companies	company	NOUN
eistud-20849	97	85	(	(	PUNCT
eistud-20849	97	86	the	the	DET
eistud-20849	97	87	respondents	respondent	NOUN
eistud-20849	97	88	could	could	AUX
eistud-20849	97	89	choose	choose	VERB
eistud-20849	97	90	several	several	ADJ
eistud-20849	97	91	options	option	NOUN
eistud-20849	97	92	)	)	PUNCT
eistud-20849	97	93	the	the	DET
eistud-20849	97	94	companies	company	NOUN
eistud-20849	97	95	were	be	AUX
eistud-20849	97	96	also	also	ADV
eistud-20849	97	97	asked	ask	VERB
eistud-20849	97	98	what	what	PRON
eistud-20849	97	99	would	would	AUX
eistud-20849	97	100	force	force	VERB
eistud-20849	97	101	them	they	PRON
eistud-20849	97	102	to	to	PART
eistud-20849	97	103	perform	perform	VERB
eistud-20849	97	104	social	social	ADJ
eistud-20849	97	105	audit	audit	NOUN
eistud-20849	97	106	and	and	CCONJ
eistud-20849	97	107	among	among	ADP
eistud-20849	97	108	the	the	DET
eistud-20849	97	109	most	most	ADV
eistud-20849	97	110	frequently	frequently	ADV
eistud-20849	97	111	chosen	choose	VERB
eistud-20849	97	112	reasons	reason	NOUN
eistud-20849	97	113	(	(	PUNCT
eistud-20849	97	114	respondents	respondent	NOUN
eistud-20849	97	115	could	could	AUX
eistud-20849	97	116	choose	choose	VERB
eistud-20849	97	117	several	several	ADJ
eistud-20849	97	118	options	option	NOUN
eistud-20849	97	119	)	)	PUNCT
eistud-20849	97	120	appeared	appear	VERB
eistud-20849	97	121	the	the	DET
eistud-20849	97	122	pressure	pressure	NOUN
eistud-20849	97	123	from	from	ADP
eistud-20849	97	124	the	the	DET
eistud-20849	97	125	stakeholders	stakeholder	NOUN
eistud-20849	97	126	’	'	PUNCT
eistud-20849	97	127	side	side	NOUN
eistud-20849	97	128	(	(	PUNCT
eistud-20849	97	129	44	44	NUM
eistud-20849	97	130	%	%	NOUN
eistud-20849	97	131	)	)	PUNCT
eistud-20849	97	132	and	and	CCONJ
eistud-20849	97	133	the	the	DET
eistud-20849	97	134	improvement	improvement	NOUN
eistud-20849	97	135	of	of	ADP
eistud-20849	97	136	the	the	DET
eistud-20849	97	137	financial	financial	ADJ
eistud-20849	97	138	performance	performance	NOUN
eistud-20849	97	139	of	of	ADP
eistud-20849	97	140	the	the	DET
eistud-20849	97	141	company	company	NOUN
eistud-20849	97	142	(	(	PUNCT
eistud-20849	97	143	41	41	NUM
eistud-20849	97	144	%	%	NOUN
eistud-20849	97	145	)	)	PUNCT
eistud-20849	97	146	.	.	PUNCT
eistud-20849	98	1	conclusions	conclusion	NOUN
eistud-20849	98	2	and	and	CCONJ
eistud-20849	98	3	discussion	discussion	NOUN
eistud-20849	98	4	the	the	DET
eistud-20849	98	5	results	result	NOUN
eistud-20849	98	6	of	of	ADP
eistud-20849	98	7	the	the	DET
eistud-20849	98	8	research	research	NOUN
eistud-20849	98	9	revealed	reveal	VERB
eistud-20849	98	10	that	that	SCONJ
eistud-20849	98	11	the	the	DET
eistud-20849	98	12	general	general	ADJ
eistud-20849	98	13	awareness	awareness	NOUN
eistud-20849	98	14	of	of	ADP
eistud-20849	98	15	the	the	DET
eistud-20849	98	16	social	social	ADJ
eistud-20849	98	17	audit	audit	NOUN
eistud-20849	98	18	in	in	ADP
eistud-20849	98	19	estonia	estonia	PROPN
eistud-20849	98	20	is	be	AUX
eistud-20849	98	21	not	not	PART
eistud-20849	98	22	on	on	ADP
eistud-20849	98	23	a	a	DET
eistud-20849	98	24	very	very	ADV
eistud-20849	98	25	high	high	ADJ
eistud-20849	98	26	level	level	NOUN
eistud-20849	98	27	.	.	PUNCT
eistud-20849	99	1	however	however	ADV
eistud-20849	99	2	,	,	PUNCT
eistud-20849	99	3	companies	company	NOUN
eistud-20849	99	4	are	be	AUX
eistud-20849	99	5	interested	interested	ADJ
eistud-20849	99	6	in	in	ADP
eistud-20849	99	7	social	social	ADJ
eistud-20849	99	8	audit	audit	NOUN
eistud-20849	99	9	but	but	CCONJ
eistud-20849	99	10	found	find	VERB
eistud-20849	99	11	it	it	PRON
eistud-20849	99	12	difficult	difficult	ADJ
eistud-20849	99	13	to	to	PART
eistud-20849	99	14	obtain	obtain	VERB
eistud-20849	99	15	related	related	ADJ
eistud-20849	99	16	information	information	NOUN
eistud-20849	99	17	.	.	PUNCT
eistud-20849	100	1	as	as	SCONJ
eistud-20849	100	2	seen	see	VERB
eistud-20849	100	3	by	by	ADP
eistud-20849	100	4	companies	company	NOUN
eistud-20849	100	5	this	this	DET
eistud-20849	100	6	gap	gap	NOUN
eistud-20849	100	7	maybe	maybe	ADV
eistud-20849	100	8	filled	fill	VERB
eistud-20849	100	9	by	by	ADP
eistud-20849	100	10	linking	link	VERB
eistud-20849	100	11	social	social	ADJ
eistud-20849	100	12	audit	audit	NOUN
eistud-20849	100	13	with	with	ADP
eistud-20849	100	14	financial	financial	ADJ
eistud-20849	100	15	audit	audit	NOUN
eistud-20849	100	16	procedure	procedure	NOUN
eistud-20849	100	17	.	.	PUNCT
eistud-20849	101	1	the	the	DET
eistud-20849	101	2	authors	author	NOUN
eistud-20849	101	3	are	be	AUX
eistud-20849	101	4	also	also	ADV
eistud-20849	101	5	of	of	ADP
eistud-20849	101	6	the	the	DET
eistud-20849	101	7	opinion	opinion	NOUN
eistud-20849	101	8	that	that	SCONJ
eistud-20849	101	9	in	in	ADP
eistud-20849	101	10	case	case	NOUN
eistud-20849	101	11	audit	audit	NOUN
eistud-20849	101	12	companies	company	NOUN
eistud-20849	101	13	provide	provide	VERB
eistud-20849	101	14	and	and	CCONJ
eistud-20849	101	15	promote	promote	VERB
eistud-20849	101	16	this	this	DET
eistud-20849	101	17	service	service	NOUN
eistud-20849	101	18	as	as	ADP
eistud-20849	101	19	a	a	DET
eistud-20849	101	20	package	package	NOUN
eistud-20849	101	21	it	it	PRON
eistud-20849	101	22	would	would	AUX
eistud-20849	101	23	inspire	inspire	VERB
eistud-20849	101	24	higher	high	ADJ
eistud-20849	101	25	interest	interest	NOUN
eistud-20849	101	26	and	and	CCONJ
eistud-20849	101	27	concern	concern	NOUN
eistud-20849	101	28	among	among	ADP
eistud-20849	101	29	different	different	ADJ
eistud-20849	101	30	organizations	organization	NOUN
eistud-20849	101	31	.	.	PUNCT
eistud-20849	102	1	from	from	ADP
eistud-20849	102	2	the	the	DET
eistud-20849	102	3	research	research	NOUN
eistud-20849	102	4	it	it	PRON
eistud-20849	102	5	is	be	AUX
eistud-20849	102	6	also	also	ADV
eistud-20849	102	7	evident	evident	ADJ
eistud-20849	102	8	that	that	SCONJ
eistud-20849	102	9	social	social	ADJ
eistud-20849	102	10	audit	audit	NOUN
eistud-20849	102	11	is	be	AUX
eistud-20849	102	12	an	an	DET
eistud-20849	102	13	important	important	ADJ
eistud-20849	102	14	tool	tool	NOUN
eistud-20849	102	15	in	in	ADP
eistud-20849	102	16	evaluating	evaluate	VERB
eistud-20849	102	17	the	the	DET
eistud-20849	102	18	performance	performance	NOUN
eistud-20849	102	19	of	of	ADP
eistud-20849	102	20	companies	company	NOUN
eistud-20849	102	21	and	and	CCONJ
eistud-20849	102	22	increases	increase	VERB
eistud-20849	102	23	transparency	transparency	NOUN
eistud-20849	102	24	of	of	ADP
eistud-20849	102	25	business	business	NOUN
eistud-20849	102	26	.	.	PUNCT
eistud-20849	103	1	all	all	DET
eistud-20849	103	2	respondents	respondent	NOUN
eistud-20849	103	3	also	also	ADV
eistud-20849	103	4	unanimously	unanimously	ADV
eistud-20849	103	5	agreed	agree	VERB
eistud-20849	103	6	that	that	SCONJ
eistud-20849	103	7	this	this	DET
eistud-20849	103	8	procedure	procedure	NOUN
eistud-20849	103	9	adds	add	VERB
eistud-20849	103	10	value	value	NOUN
eistud-20849	103	11	to	to	ADP
eistud-20849	103	12	the	the	DET
eistud-20849	103	13	image	image	NOUN
eistud-20849	103	14	of	of	ADP
eistud-20849	103	15	the	the	DET
eistud-20849	103	16	company	company	NOUN
eistud-20849	103	17	and	and	CCONJ
eistud-20849	103	18	delivers	deliver	VERB
eistud-20849	103	19	a	a	DET
eistud-20849	103	20	clear	clear	ADJ
eistud-20849	103	21	message	message	NOUN
eistud-20849	103	22	of	of	ADP
eistud-20849	103	23	its	its	PRON
eistud-20849	103	24	responsibility	responsibility	NOUN
eistud-20849	103	25	to	to	ADP
eistud-20849	103	26	the	the	DET
eistud-20849	103	27	stakeholders	stakeholder	NOUN
eistud-20849	103	28	.	.	PUNCT
eistud-20849	104	1	the	the	DET
eistud-20849	104	2	main	main	ADJ
eistud-20849	104	3	obstacles	obstacle	NOUN
eistud-20849	104	4	of	of	ADP
eistud-20849	104	5	performing	perform	VERB
eistud-20849	104	6	social	social	ADJ
eistud-20849	104	7	audit	audit	NOUN
eistud-20849	104	8	appeared	appear	VERB
eistud-20849	104	9	to	to	PART
eistud-20849	104	10	be	be	AUX
eistud-20849	104	11	its	its	PRON
eistud-20849	104	12	non	non	ADJ
eistud-20849	104	13	-	-	NOUN
eistud-20849	104	14	popularity	popularity	NOUN
eistud-20849	104	15	in	in	ADP
eistud-20849	104	16	estonia	estonia	PROPN
eistud-20849	104	17	and	and	CCONJ
eistud-20849	104	18	as	as	SCONJ
eistud-20849	104	19	already	already	ADV
eistud-20849	104	20	stated	state	VERB
eistud-20849	104	21	above	above	ADP
eistud-20849	104	22	low	low	ADJ
eistud-20849	104	23	awareness	awareness	NOUN
eistud-20849	104	24	among	among	ADP
eistud-20849	104	25	companies	company	NOUN
eistud-20849	104	26	.	.	PUNCT
eistud-20849	105	1	_	_	PUNCT
eistud-20849	105	2	the	the	DET
eistud-20849	105	3	findings	finding	NOUN
eistud-20849	105	4	of	of	ADP
eistud-20849	105	5	the	the	DET
eistud-20849	105	6	survey	survey	NOUN
eistud-20849	105	7	have	have	VERB
eistud-20849	105	8	various	various	ADJ
eistud-20849	105	9	implications	implication	NOUN
eistud-20849	105	10	:	:	PUNCT
eistud-20849	105	11	european	european	ADJ
eistud-20849	105	12	integrat	integrat	NOUN
eistud-20849	105	13	ion	ion	NOUN
eistud-20849	105	14	studies	study	NOUN
eistud-20849	105	15	2018/12	2018/12	NUM
eistud-20849	105	16	146	146	NUM
eistud-20849	105	17	_	_	PUNCT
eistud-20849	106	1	first	first	ADV
eistud-20849	106	2	,	,	PUNCT
eistud-20849	106	3	they	they	PRON
eistud-20849	106	4	emphasize	emphasize	VERB
eistud-20849	106	5	that	that	SCONJ
eistud-20849	106	6	there	there	PRON
eistud-20849	106	7	is	be	VERB
eistud-20849	106	8	an	an	DET
eistud-20849	106	9	interest	interest	NOUN
eistud-20849	106	10	towards	towards	ADP
eistud-20849	106	11	social	social	ADJ
eistud-20849	106	12	audit	audit	NOUN
eistud-20849	106	13	among	among	ADP
eistud-20849	106	14	estonian	estonian	ADJ
eistud-20849	106	15	companies	company	NOUN
eistud-20849	106	16	,	,	PUNCT
eistud-20849	106	17	which	which	PRON
eistud-20849	106	18	will	will	AUX
eistud-20849	106	19	continue	continue	VERB
eistud-20849	106	20	growing	grow	VERB
eistud-20849	106	21	in	in	ADP
eistud-20849	106	22	the	the	DET
eistud-20849	106	23	coming	come	VERB
eistud-20849	106	24	years	year	NOUN
eistud-20849	106	25	as	as	SCONJ
eistud-20849	106	26	stated	state	VERB
eistud-20849	106	27	by	by	ADP
eistud-20849	106	28	respondents	respondent	NOUN
eistud-20849	106	29	.	.	PUNCT
eistud-20849	107	1	_	_	PUNCT
eistud-20849	107	2	second	second	ADJ
eistud-20849	107	3	,	,	PUNCT
eistud-20849	107	4	more	more	ADJ
eistud-20849	107	5	attention	attention	NOUN
eistud-20849	107	6	and	and	CCONJ
eistud-20849	107	7	support	support	NOUN
eistud-20849	107	8	should	should	AUX
eistud-20849	107	9	be	be	AUX
eistud-20849	107	10	provided	provide	VERB
eistud-20849	107	11	from	from	ADP
eistud-20849	107	12	the	the	DET
eistud-20849	107	13	state	state	NOUN
eistud-20849	107	14	and	and	CCONJ
eistud-20849	107	15	the	the	DET
eistud-20849	107	16	audit	audit	NOUN
eistud-20849	107	17	companies	company	NOUN
eistud-20849	107	18	to	to	PART
eistud-20849	107	19	ensure	ensure	VERB
eistud-20849	107	20	the	the	DET
eistud-20849	107	21	sustainable	sustainable	ADJ
eistud-20849	107	22	development	development	NOUN
eistud-20849	107	23	of	of	ADP
eistud-20849	107	24	the	the	DET
eistud-20849	107	25	estonian	estonian	ADJ
eistud-20849	107	26	business	business	NOUN
eistud-20849	107	27	community	community	NOUN
eistud-20849	107	28	.	.	PUNCT
eistud-20849	108	1	in	in	ADP
eistud-20849	108	2	authors	author	NOUN
eistud-20849	108	3	opinion	opinion	VERB
eistud-20849	108	4	,	,	PUNCT
eistud-20849	108	5	it	it	PRON
eistud-20849	108	6	would	would	AUX
eistud-20849	108	7	make	make	VERB
eistud-20849	108	8	sense	sense	NOUN
eistud-20849	108	9	to	to	PART
eistud-20849	108	10	promote	promote	VERB
eistud-20849	108	11	education	education	NOUN
eistud-20849	108	12	on	on	ADP
eistud-20849	108	13	social	social	ADJ
eistud-20849	108	14	audit	audit	NOUN
eistud-20849	108	15	in	in	ADP
eistud-20849	108	16	different	different	ADJ
eistud-20849	108	17	high	high	ADJ
eistud-20849	108	18	educational	educational	ADJ
eistud-20849	108	19	institutions	institution	NOUN
eistud-20849	108	20	of	of	ADP
eistud-20849	108	21	estonia	estonia	PROPN
eistud-20849	108	22	as	as	ADV
eistud-20849	108	23	well	well	ADV
eistud-20849	108	24	as	as	ADP
eistud-20849	108	25	to	to	PART
eistud-20849	108	26	organize	organize	VERB
eistud-20849	108	27	various	various	ADJ
eistud-20849	108	28	trainings	training	NOUN
eistud-20849	108	29	and	and	CCONJ
eistud-20849	108	30	workshops	workshop	NOUN
eistud-20849	108	31	.	.	PUNCT
eistud-20849	109	1	authors	author	NOUN
eistud-20849	109	2	are	be	AUX
eistud-20849	109	3	aware	aware	ADJ
eistud-20849	109	4	of	of	ADP
eistud-20849	109	5	the	the	DET
eistud-20849	109	6	limitations	limitation	NOUN
eistud-20849	109	7	of	of	ADP
eistud-20849	109	8	the	the	DET
eistud-20849	109	9	present	present	ADJ
eistud-20849	109	10	survey	survey	NOUN
eistud-20849	109	11	:	:	PUNCT
eistud-20849	109	12	the	the	DET
eistud-20849	109	13	sample	sample	NOUN
eistud-20849	109	14	of	of	ADP
eistud-20849	109	15	the	the	DET
eistud-20849	109	16	selected	select	VERB
eistud-20849	109	17	companies	company	NOUN
eistud-20849	109	18	is	be	AUX
eistud-20849	109	19	quite	quite	ADV
eistud-20849	109	20	narrow	narrow	ADJ
eistud-20849	109	21	;	;	PUNCT
eistud-20849	109	22	however	however	ADV
eistud-20849	109	23	,	,	PUNCT
eistud-20849	109	24	in	in	ADP
eistud-20849	109	25	future	future	ADJ
eistud-20849	109	26	authors	author	NOUN
eistud-20849	109	27	consider	consider	VERB
eistud-20849	109	28	it	it	PRON
eistud-20849	109	29	useful	useful	ADJ
eistud-20849	109	30	and	and	CCONJ
eistud-20849	109	31	interesting	interesting	ADJ
eistud-20849	109	32	to	to	PART
eistud-20849	109	33	conduct	conduct	VERB
eistud-20849	109	34	the	the	DET
eistud-20849	109	35	survey	survey	NOUN
eistud-20849	109	36	among	among	ADP
eistud-20849	109	37	companies	company	NOUN
eistud-20849	109	38	performing	perform	VERB
eistud-20849	109	39	financial	financial	ADJ
eistud-20849	109	40	audit	audit	NOUN
eistud-20849	109	41	to	to	PART
eistud-20849	109	42	reveal	reveal	VERB
eistud-20849	109	43	their	their	PRON
eistud-20849	109	44	opinion	opinion	NOUN
eistud-20849	109	45	.	.	PUNCT
eistud-20849	110	1	references	reference	NOUN
eistud-20849	110	2	ahmed	ahmed	PROPN
eistud-20849	110	3	,	,	PUNCT
eistud-20849	110	4	aca	aca	PROPN
eistud-20849	110	5	,	,	PUNCT
eistud-20849	110	6	asif	asif	NOUN
eistud-20849	110	7	,	,	PUNCT
eistud-20849	110	8	social	social	ADJ
eistud-20849	110	9	and	and	CCONJ
eistud-20849	110	10	environmental	environmental	ADJ
eistud-20849	110	11	auditing	auditing	NOUN
eistud-20849	110	12	;	;	PUNCT
eistud-20849	110	13	some	some	DET
eistud-20849	110	14	basic	basic	ADJ
eistud-20849	110	15	concept	concept	NOUN
eistud-20849	110	16	(	(	PUNCT
eistud-20849	110	17	october	october	PROPN
eistud-20849	110	18	25	25	NUM
eistud-20849	110	19	,	,	PUNCT
eistud-20849	110	20	2012	2012	NUM
eistud-20849	110	21	)	)	PUNCT
eistud-20849	110	22	.	.	PUNCT
eistud-20849	111	1	http://	http://	PROPN
eistud-20849	111	2	dx.doi.org/10.2139/ssrn.2164550	dx.doi.org/10.2139/ssrn.2164550	VERB
eistud-20849	111	3	bagnoli	bagnoli	NOUN
eistud-20849	111	4	,	,	PUNCT
eistud-20849	111	5	m.	m.	NOUN
eistud-20849	111	6	and	and	CCONJ
eistud-20849	111	7	watts	watts	PROPN
eistud-20849	111	8	,	,	PUNCT
eistud-20849	111	9	s.	s.	PROPN
eistud-20849	111	10	g.	g.	PROPN
eistud-20849	111	11	(	(	PUNCT
eistud-20849	111	12	2017	2017	NUM
eistud-20849	111	13	)	)	PUNCT
eistud-20849	111	14	.	.	PUNCT
eistud-20849	112	1	voluntary	voluntary	ADJ
eistud-20849	112	2	assurance	assurance	NOUN
eistud-20849	112	3	of	of	ADP
eistud-20849	112	4	voluntary	voluntary	ADJ
eistud-20849	112	5	csr	csr	NOUN
eistud-20849	112	6	disclosure	disclosure	NOUN
eistud-20849	112	7	.	.	PUNCT
eistud-20849	113	1	j	j	PROPN
eistud-20849	113	2	econ	econ	PROPN
eistud-20849	113	3	manage	manage	PROPN
eistud-20849	113	4	strat	strat	PROPN
eistud-20849	113	5	,	,	PUNCT
eistud-20849	113	6	26	26	NUM
eistud-20849	113	7	:	:	SYM
eistud-20849	113	8	205	205	NUM
eistud-20849	113	9	-	-	SYM
eistud-20849	113	10	230	230	NUM
eistud-20849	113	11	.	.	PUNCT
eistud-20849	114	1	doi:10.1111	doi:10.1111	PROPN
eistud-20849	114	2	/	/	SYM
eistud-20849	114	3	jems.12171	jems.12171	PROPN
eistud-20849	114	4	https://doi.org/10.1111/jems.12171	https://doi.org/10.1111/jems.12171	ADJ
eistud-20849	114	5	berthin	berthin	PROPN
eistud-20849	114	6	,	,	PUNCT
eistud-20849	114	7	g.	g.	PROPN
eistud-20849	114	8	(	(	PUNCT
eistud-20849	114	9	2011	2011	NUM
eistud-20849	114	10	)	)	PUNCT
eistud-20849	114	11	.	.	PUNCT
eistud-20849	115	1	a	a	DET
eistud-20849	115	2	practical	practical	ADJ
eistud-20849	115	3	guide	guide	NOUN
eistud-20849	115	4	to	to	ADP
eistud-20849	115	5	social	social	ADJ
eistud-20849	115	6	audit	audit	NOUN
eistud-20849	115	7	as	as	ADP
eistud-20849	115	8	a	a	DET
eistud-20849	115	9	participatory	participatory	ADJ
eistud-20849	115	10	tool	tool	NOUN
eistud-20849	115	11	to	to	PART
eistud-20849	115	12	strengthen	strengthen	VERB
eistud-20849	115	13	democratic	democratic	ADJ
eistud-20849	115	14	governance	governance	NOUN
eistud-20849	115	15	,	,	PUNCT
eistud-20849	115	16	transparency	transparency	NOUN
eistud-20849	115	17	and	and	CCONJ
eistud-20849	115	18	accountability	accountability	NOUN
eistud-20849	115	19	.	.	PUNCT
eistud-20849	116	1	retrieved	retrieve	VERB
eistud-20849	116	2	may	may	AUX
eistud-20849	116	3	06	06	NUM
eistud-20849	116	4	,	,	PUNCT
eistud-20849	116	5	2018	2018	NUM
eistud-20849	116	6	,	,	PUNCT
eistud-20849	116	7	from	from	ADP
eistud-20849	116	8	http://www.latinamerica.undp.org/content/rblac/en/home/library/	http://www.latinamerica.undp.org/content/rblac/en/home/library/	PROPN
eistud-20849	116	9	democratic_governance	democratic_governance	PROPN
eistud-20849	116	10	/	/	SYM
eistud-20849	116	11	guiaauditoriasocial.html	guiaauditoriasocial.html	PROPN
eistud-20849	116	12	brown‐liburd	brown‐liburd	NOUN
eistud-20849	116	13	,	,	PUNCT
eistud-20849	116	14	h.	h.	PROPN
eistud-20849	116	15	,	,	PUNCT
eistud-20849	116	16	&	&	CCONJ
eistud-20849	116	17	zamora	zamora	PROPN
eistud-20849	116	18	,	,	PUNCT
eistud-20849	116	19	v.	v.	ADP
eistud-20849	116	20	l.	l.	PROPN
eistud-20849	116	21	(	(	PUNCT
eistud-20849	116	22	2015	2015	NUM
eistud-20849	116	23	)	)	PUNCT
eistud-20849	116	24	.	.	PUNCT
eistud-20849	117	1	the	the	DET
eistud-20849	117	2	role	role	NOUN
eistud-20849	117	3	of	of	ADP
eistud-20849	117	4	corporate	corporate	ADJ
eistud-20849	117	5	social	social	ADJ
eistud-20849	117	6	responsibility	responsibility	NOUN
eistud-20849	117	7	(	(	PUNCT
eistud-20849	117	8	csr	csr	NOUN
eistud-20849	117	9	)	)	PUNCT
eistud-20849	117	10	assurance	assurance	NOUN
eistud-20849	117	11	in	in	ADP
eistud-20849	117	12	investors	investor	NOUN
eistud-20849	117	13	’	'	PUNCT
eistud-20849	117	14	judgments	judgment	NOUN
eistud-20849	117	15	when	when	SCONJ
eistud-20849	117	16	managerial	managerial	ADJ
eistud-20849	117	17	pay	pay	NOUN
eistud-20849	117	18	is	be	AUX
eistud-20849	117	19	explicitly	explicitly	ADV
eistud-20849	117	20	tied	tie	VERB
eistud-20849	117	21	to	to	ADP
eistud-20849	117	22	csr	csr	NOUN
eistud-20849	117	23	performance	performance	NOUN
eistud-20849	117	24	.	.	PUNCT
eistud-20849	118	1	auditing	auditing	NOUN
eistud-20849	118	2	:	:	PUNCT
eistud-20849	118	3	a	a	DET
eistud-20849	118	4	journal	journal	NOUN
eistud-20849	118	5	of	of	ADP
eistud-20849	118	6	practice	practice	NOUN
eistud-20849	118	7	&	&	CCONJ
eistud-20849	118	8	theory	theory	NOUN
eistud-20849	118	9	,	,	PUNCT
eistud-20849	118	10	34(1	34(1	NUM
eistud-20849	118	11	)	)	PUNCT
eistud-20849	118	12	,	,	PUNCT
eistud-20849	118	13	75–96	75–96	NUM
eistud-20849	118	14	.	.	PUNCT
eistud-20849	119	1	https://	https://	PROPN
eistud-20849	119	2	doi.org/10.2308/ajpt-50813	doi.org/10.2308/ajpt-50813	PROPN
eistud-20849	119	3	casey	casey	PROPN
eistud-20849	119	4	,	,	PUNCT
eistud-20849	119	5	r.	r.	PROPN
eistud-20849	119	6	,	,	PUNCT
eistud-20849	119	7	grenier	grenier	NOUN
eistud-20849	119	8	,	,	PUNCT
eistud-20849	119	9	j.h	j.h	PROPN
eistud-20849	119	10	.	.	PROPN
eistud-20849	119	11	(	(	PUNCT
eistud-20849	119	12	2014	2014	NUM
eistud-20849	119	13	)	)	PUNCT
eistud-20849	119	14	.	.	PUNCT
eistud-20849	120	1	understanding	understanding	NOUN
eistud-20849	120	2	and	and	CCONJ
eistud-20849	120	3	contributing	contribute	VERB
eistud-20849	120	4	to	to	ADP
eistud-20849	120	5	the	the	DET
eistud-20849	120	6	enigma	enigma	NOUN
eistud-20849	120	7	of	of	ADP
eistud-20849	120	8	corporate	corporate	ADJ
eistud-20849	120	9	social	social	ADJ
eistud-20849	120	10	responsibility	responsibility	NOUN
eistud-20849	120	11	(	(	PUNCT
eistud-20849	120	12	csr	csr	NOUN
eistud-20849	120	13	)	)	PUNCT
eistud-20849	120	14	assurance	assurance	NOUN
eistud-20849	120	15	in	in	ADP
eistud-20849	120	16	the	the	DET
eistud-20849	120	17	united	united	PROPN
eistud-20849	120	18	states	states	PROPN
eistud-20849	120	19	.	.	PUNCT
eistud-20849	121	1	auditing	auditing	NOUN
eistud-20849	121	2	:	:	PUNCT
eistud-20849	121	3	a	a	DET
eistud-20849	121	4	journal	journal	NOUN
eistud-20849	121	5	of	of	ADP
eistud-20849	121	6	practice	practice	NOUN
eistud-20849	121	7	&	&	CCONJ
eistud-20849	121	8	theory	theory	NOUN
eistud-20849	121	9	,	,	PUNCT
eistud-20849	121	10	forthcoming	forthcoming	ADJ
eistud-20849	121	11	.	.	PUNCT
eistud-20849	122	1	http://dx.doi.org/10.2139/ssrn.2172519	http://dx.doi.org/10.2139/ssrn.2172519	PROPN
eistud-20849	122	2	cheng	cheng	PROPN
eistud-20849	122	3	,	,	PUNCT
eistud-20849	122	4	m.	m.	NOUN
eistud-20849	122	5	,	,	PUNCT
eistud-20849	122	6	green	green	PROPN
eistud-20849	122	7	,	,	PUNCT
eistud-20849	122	8	w.	w.	PROPN
eistud-20849	122	9	j.	j.	PROPN
eistud-20849	122	10	,	,	PUNCT
eistud-20849	122	11	&	&	CCONJ
eistud-20849	122	12	ko	ko	PROPN
eistud-20849	122	13	,	,	PUNCT
eistud-20849	122	14	j.	j.	PROPN
eistud-20849	122	15	c.	c.	PROPN
eistud-20849	122	16	w.	w.	PROPN
eistud-20849	122	17	(	(	PUNCT
eistud-20849	122	18	2015	2015	NUM
eistud-20849	122	19	)	)	PUNCT
eistud-20849	122	20	.	.	PUNCT
eistud-20849	123	1	the	the	DET
eistud-20849	123	2	impact	impact	NOUN
eistud-20849	123	3	of	of	ADP
eistud-20849	123	4	strategic	strategic	ADJ
eistud-20849	123	5	relevance	relevance	NOUN
eistud-20849	123	6	and	and	CCONJ
eistud-20849	123	7	assurance	assurance	NOUN
eistud-20849	123	8	of	of	ADP
eistud-20849	123	9	sustainability	sustainability	NOUN
eistud-20849	123	10	indicators	indicator	NOUN
eistud-20849	123	11	on	on	ADP
eistud-20849	123	12	investors	investor	NOUN
eistud-20849	123	13	’	’	PART
eistud-20849	123	14	decisions	decision	NOUN
eistud-20849	123	15	.	.	PUNCT
eistud-20849	124	1	auditing	audit	VERB
eistud-20849	124	2	:	:	PUNCT
eistud-20849	124	3	a	a	DET
eistud-20849	124	4	journal	journal	NOUN
eistud-20849	124	5	of	of	ADP
eistud-20849	124	6	practice	practice	NOUN
eistud-20849	124	7	&	&	CCONJ
eistud-20849	124	8	theory	theory	NOUN
eistud-20849	124	9	,	,	PUNCT
eistud-20849	124	10	34(1	34(1	NUM
eistud-20849	124	11	)	)	PUNCT
eistud-20849	124	12	,	,	PUNCT
eistud-20849	124	13	131–162	131–162	NUM
eistud-20849	124	14	.	.	PUNCT
eistud-20849	125	1	https://doi.org/10.2308/ajpt-50738	https://doi.org/10.2308/ajpt-50738	PROPN
eistud-20849	125	2	dhaliwal	dhaliwal	PROPN
eistud-20849	125	3	,	,	PUNCT
eistud-20849	125	4	d.s	d.s	PROPN
eistud-20849	125	5	.	.	PROPN
eistud-20849	125	6	,	,	PUNCT
eistud-20849	125	7	radhakrishnan	radhakrishnan	PROPN
eistud-20849	125	8	,	,	PUNCT
eistud-20849	125	9	s.	s.	PROPN
eistud-20849	125	10	,	,	PUNCT
eistud-20849	125	11	tsang	tsang	PROPN
eistud-20849	125	12	,	,	PUNCT
eistud-20849	125	13	a.	a.	PROPN
eistud-20849	125	14	,	,	PUNCT
eistud-20849	125	15	yang	yang	PROPN
eistud-20849	125	16	,	,	PUNCT
eistud-20849	125	17	y.g	y.g	PROPN
eistud-20849	125	18	.	.	PUNCT
eistud-20849	126	1	(	(	PUNCT
eistud-20849	126	2	2012	2012	NUM
eistud-20849	126	3	)	)	PUNCT
eistud-20849	126	4	.	.	PUNCT
eistud-20849	127	1	nonfinancial	nonfinancial	ADJ
eistud-20849	127	2	disclosure	disclosure	NOUN
eistud-20849	127	3	and	and	CCONJ
eistud-20849	127	4	analyst	analyst	NOUN
eistud-20849	127	5	forecast	forecast	NOUN
eistud-20849	127	6	accuracy	accuracy	NOUN
eistud-20849	127	7	:	:	PUNCT
eistud-20849	127	8	international	international	ADJ
eistud-20849	127	9	evidence	evidence	NOUN
eistud-20849	127	10	on	on	ADP
eistud-20849	127	11	corporate	corporate	ADJ
eistud-20849	127	12	social	social	ADJ
eistud-20849	127	13	responsibility	responsibility	NOUN
eistud-20849	127	14	disclosure	disclosure	NOUN
eistud-20849	127	15	.	.	PUNCT
eistud-20849	128	1	accounting	accounting	NOUN
eistud-20849	128	2	review	review	PROPN
eistud-20849	128	3	,	,	PUNCT
eistud-20849	128	4	87	87	NUM
eistud-20849	128	5	,	,	PUNCT
eistud-20849	128	6	723-759.doi	723-759.doi	NUM
eistud-20849	128	7	:	:	PUNCT
eistud-20849	128	8	10.2308	10.2308	NUM
eistud-20849	128	9	/	/	SYM
eistud-20849	128	10	accr-10218	accr-10218	NOUN
eistud-20849	128	11	henriques	henrique	NOUN
eistud-20849	128	12	,	,	PUNCT
eistud-20849	128	13	a.	a.	NOUN
eistud-20849	128	14	(	(	PUNCT
eistud-20849	128	15	2002	2002	NUM
eistud-20849	128	16	)	)	PUNCT
eistud-20849	128	17	.	.	PUNCT
eistud-20849	129	1	civil	civil	ADJ
eistud-20849	129	2	society	society	NOUN
eistud-20849	129	3	and	and	CCONJ
eistud-20849	129	4	social	social	ADJ
eistud-20849	129	5	auditing	auditing	NOUN
eistud-20849	129	6	.	.	PUNCT
eistud-20849	130	1	business	business	NOUN
eistud-20849	130	2	ethics,10	ethics,10	VERB
eistud-20849	130	3	,	,	PUNCT
eistud-20849	130	4	40	40	NUM
eistud-20849	130	5	-	-	SYM
eistud-20849	130	6	44	44	NUM
eistud-20849	130	7	.	.	PUNCT
eistud-20849	131	1	https://doi	https://doi	NOUN
eistud-20849	131	2	.	.	PUNCT
eistud-20849	131	3	org/10.1111/1467	org/10.1111/1467	ADJ
eistud-20849	131	4	-	-	ADJ
eistud-20849	131	5	8608.00210	8608.00210	ADJ
eistud-20849	131	6	hodge	hodge	PROPN
eistud-20849	131	7	,	,	PUNCT
eistud-20849	131	8	k.	k.	PROPN
eistud-20849	131	9	,	,	PUNCT
eistud-20849	131	10	subramaniam	subramaniam	PROPN
eistud-20849	131	11	,	,	PUNCT
eistud-20849	131	12	n.	n.	PROPN
eistud-20849	131	13	&	&	CCONJ
eistud-20849	131	14	stewart	stewart	PROPN
eistud-20849	131	15	,	,	PUNCT
eistud-20849	131	16	j.	j.	PROPN
eistud-20849	131	17	(	(	PUNCT
eistud-20849	131	18	2009	2009	NUM
eistud-20849	131	19	)	)	PUNCT
eistud-20849	131	20	.	.	PUNCT
eistud-20849	132	1	assurance	assurance	NOUN
eistud-20849	132	2	of	of	ADP
eistud-20849	132	3	sustainability	sustainability	NOUN
eistud-20849	132	4	reports	report	NOUN
eistud-20849	132	5	:	:	PUNCT
eistud-20849	132	6	impact	impact	NOUN
eistud-20849	132	7	on	on	ADP
eistud-20849	132	8	report	report	NOUN
eistud-20849	132	9	users	user	NOUN
eistud-20849	132	10	’	’	PART
eistud-20849	132	11	confidence	confidence	NOUN
eistud-20849	132	12	and	and	CCONJ
eistud-20849	132	13	perceptions	perception	NOUN
eistud-20849	132	14	of	of	ADP
eistud-20849	132	15	information	information	NOUN
eistud-20849	132	16	credibility	credibility	NOUN
eistud-20849	132	17	.	.	PUNCT
eistud-20849	133	1	australian	australian	ADJ
eistud-20849	133	2	accounting	accounting	NOUN
eistud-20849	133	3	review	review	NOUN
eistud-20849	133	4	,	,	PUNCT
eistud-20849	133	5	19	19	NUM
eistud-20849	133	6	:	:	SYM
eistud-20849	133	7	178	178	NUM
eistud-20849	133	8	-	-	SYM
eistud-20849	133	9	194	194	NUM
eistud-20849	133	10	.	.	PUNCT
eistud-20849	134	1	doi:10.1111	doi:10.1111	ADJ
eistud-20849	134	2	/	/	SYM
eistud-20849	134	3	j.1835	j.1835	NOUN
eistud-20849	134	4	-	-	PUNCT
eistud-20849	134	5	2561.2009.00056.x	2561.2009.00056.x	NUM
eistud-20849	134	6	jones	jones	PROPN
eistud-20849	134	7	m	m	PROPN
eistud-20849	134	8	,	,	PUNCT
eistud-20849	134	9	solomon	solomon	PROPN
eistud-20849	134	10	j.	j.	PROPN
eistud-20849	134	11	(	(	PUNCT
eistud-20849	134	12	2010	2010	NUM
eistud-20849	134	13	)	)	PUNCT
eistud-20849	134	14	.	.	PUNCT
eistud-20849	135	1	social	social	ADJ
eistud-20849	135	2	and	and	CCONJ
eistud-20849	135	3	environmental	environmental	ADJ
eistud-20849	135	4	report	report	NOUN
eistud-20849	135	5	assurance	assurance	NOUN
eistud-20849	135	6	:	:	PUNCT
eistud-20849	135	7	some	some	DET
eistud-20849	135	8	interview	interview	NOUN
eistud-20849	135	9	evidence	evidence	NOUN
eistud-20849	135	10	.	.	PUNCT
eistud-20849	136	1	accounting	accounting	NOUN
eistud-20849	136	2	forum	forum	NOUN
eistud-20849	136	3	34	34	NUM
eistud-20849	136	4	:	:	PUNCT
eistud-20849	136	5	20–31	20–31	NUM
eistud-20849	136	6	.	.	PUNCT
eistud-20849	137	1	https://doi	https://doi	PROPN
eistud-20849	137	2	.	.	PUNCT
eistud-20849	137	3	org/10.1016	org/10.1016	PROPN
eistud-20849	137	4	/	/	SYM
eistud-20849	137	5	j.accfor.2009.11.002	j.accfor.2009.11.002	PROPN
eistud-20849	137	6	kpmg	kpmg	PROPN
eistud-20849	137	7	(	(	PUNCT
eistud-20849	137	8	2017	2017	NUM
eistud-20849	137	9	)	)	PUNCT
eistud-20849	137	10	.	.	PUNCT
eistud-20849	138	1	the	the	DET
eistud-20849	138	2	kpmg	kpmg	PROPN
eistud-20849	138	3	survey	survey	NOUN
eistud-20849	138	4	of	of	ADP
eistud-20849	138	5	corporate	corporate	ADJ
eistud-20849	138	6	responsibility	responsibility	NOUN
eistud-20849	138	7	reporting	report	VERB
eistud-20849	138	8	2017	2017	NUM
eistud-20849	138	9	.	.	PUNCT
eistud-20849	139	1	retrieved	retrieve	VERB
eistud-20849	139	2	may	may	AUX
eistud-20849	139	3	06	06	NUM
eistud-20849	139	4	,	,	PUNCT
eistud-20849	139	5	2018	2018	NUM
eistud-20849	139	6	,	,	PUNCT
eistud-20849	139	7	from	from	ADP
eistud-20849	139	8	:	:	PUNCT
eistud-20849	139	9	https://assets.kpmg.com/content/dam/	https://assets.kpmg.com/content/dam/	PROPN
eistud-20849	139	10	kpmg	kpmg	PROPN
eistud-20849	139	11	/	/	SYM
eistud-20849	139	12	xx	xx	PROPN
eistud-20849	139	13	/	/	SYM
eistud-20849	139	14	pdf/2017/10	pdf/2017/10	PROPN
eistud-20849	139	15	/	/	SYM
eistud-20849	139	16	kpmg	kpmg	PROPN
eistud-20849	139	17	-	-	PUNCT
eistud-20849	139	18	survey	survey	NOUN
eistud-20849	139	19	-	-	PUNCT
eistud-20849	139	20	of	of	ADP
eistud-20849	139	21	-	-	PUNCT
eistud-20849	139	22	corporate	corporate	ADJ
eistud-20849	139	23	-	-	PUNCT
eistud-20849	139	24	responsibility	responsibility	NOUN
eistud-20849	139	25	-	-	PUNCT
eistud-20849	139	26	reporting-2017.pdf	reporting-2017.pdf	NOUN
eistud-20849	139	27	mock	mock	NOUN
eistud-20849	139	28	,	,	PUNCT
eistud-20849	139	29	t.	t.	PROPN
eistud-20849	139	30	j.	j.	PROPN
eistud-20849	139	31	,	,	PUNCT
eistud-20849	139	32	strohm	strohm	PROPN
eistud-20849	139	33	,	,	PUNCT
eistud-20849	139	34	c.	c.	PROPN
eistud-20849	139	35	&	&	CCONJ
eistud-20849	139	36	swartz	swartz	PROPN
eistud-20849	139	37	,	,	PUNCT
eistud-20849	139	38	k.	k.	PROPN
eistud-20849	139	39	m.	m.	PROPN
eistud-20849	139	40	(	(	PUNCT
eistud-20849	139	41	2007	2007	NUM
eistud-20849	139	42	)	)	PUNCT
eistud-20849	139	43	,	,	PUNCT
eistud-20849	139	44	an	an	DET
eistud-20849	139	45	examination	examination	NOUN
eistud-20849	139	46	of	of	ADP
eistud-20849	139	47	worldwide	worldwide	ADV
eistud-20849	139	48	assured	assure	VERB
eistud-20849	139	49	sustainability	sustainability	NOUN
eistud-20849	139	50	reporting	reporting	NOUN
eistud-20849	139	51	.	.	PUNCT
eistud-20849	140	1	australian	australian	ADJ
eistud-20849	140	2	accounting	accounting	NOUN
eistud-20849	140	3	review	review	NOUN
eistud-20849	140	4	,	,	PUNCT
eistud-20849	140	5	17	17	NUM
eistud-20849	140	6	:	:	SYM
eistud-20849	140	7	6777	6777	NUM
eistud-20849	140	8	.	.	PUNCT
eistud-20849	141	1	doi:10.1111	doi:10.1111	ADJ
eistud-20849	141	2	/	/	SYM
eistud-20849	141	3	j.1835	j.1835	NOUN
eistud-20849	141	4	-	-	PUNCT
eistud-20849	141	5	2561.2007.tb00455.x	2561.2007.tb00455.x	NUM
eistud-20849	141	6	moroney	moroney	NOUN
eistud-20849	141	7	,	,	PUNCT
eistud-20849	141	8	r.	r.	PROPN
eistud-20849	141	9	,	,	PUNCT
eistud-20849	141	10	windsor	windsor	PROPN
eistud-20849	141	11	,	,	PUNCT
eistud-20849	141	12	c.	c.	PROPN
eistud-20849	141	13	&	&	CCONJ
eistud-20849	141	14	aw	aw	INTJ
eistud-20849	141	15	,	,	PUNCT
eistud-20849	141	16	y.	y.	PROPN
eistud-20849	141	17	t.	t.	PROPN
eistud-20849	141	18	(	(	PUNCT
eistud-20849	141	19	2012	2012	NUM
eistud-20849	141	20	)	)	PUNCT
eistud-20849	141	21	.	.	PUNCT
eistud-20849	142	1	evidence	evidence	NOUN
eistud-20849	142	2	of	of	ADP
eistud-20849	142	3	assurance	assurance	NOUN
eistud-20849	142	4	enhancing	enhance	VERB
eistud-20849	142	5	the	the	DET
eistud-20849	142	6	quality	quality	NOUN
eistud-20849	142	7	of	of	ADP
eistud-20849	142	8	voluntary	voluntary	ADJ
eistud-20849	142	9	environmental	environmental	ADJ
eistud-20849	142	10	disclosures	disclosure	NOUN
eistud-20849	142	11	:	:	PUNCT
eistud-20849	142	12	an	an	DET
eistud-20849	142	13	empirical	empirical	ADJ
eistud-20849	142	14	analysis	analysis	NOUN
eistud-20849	142	15	.	.	PUNCT
eistud-20849	143	1	accounting	accounting	NOUN
eistud-20849	143	2	&	&	CCONJ
eistud-20849	143	3	finance	finance	PROPN
eistud-20849	143	4	,	,	PUNCT
eistud-20849	143	5	52	52	NUM
eistud-20849	143	6	:	:	PUNCT
eistud-20849	143	7	903	903	NUM
eistud-20849	143	8	-	-	SYM
eistud-20849	143	9	939	939	NUM
eistud-20849	143	10	.	.	PUNCT
eistud-20849	144	1	doi:10.1111/	doi:10.1111/	PROPN
eistud-20849	144	2	j.1467	j.1467	PROPN
eistud-20849	144	3	-	-	PUNCT
eistud-20849	144	4	629x.2011.00413.x	629x.2011.00413.x	ADJ
eistud-20849	144	5	navross	navross	NOUN
eistud-20849	144	6	,	,	PUNCT
eistud-20849	144	7	k.	k.	PROPN
eistud-20849	144	8	,	,	PUNCT
eistud-20849	144	9	gurvits	gurvit	NOUN
eistud-20849	144	10	,	,	PUNCT
eistud-20849	144	11	n.	n.	NOUN
eistud-20849	144	12	,	,	PUNCT
eistud-20849	144	13	nikitina	nikitina	NOUN
eistud-20849	144	14	-	-	PUNCT
eistud-20849	144	15	kalamae	kalamae	NOUN
eistud-20849	144	16	,	,	PUNCT
eistud-20849	144	17	m.	m.	NOUN
eistud-20849	144	18	(	(	PUNCT
eistud-20849	144	19	2016	2016	NUM
eistud-20849	144	20	)	)	PUNCT
eistud-20849	144	21	.	.	PUNCT
eistud-20849	145	1	social	social	ADJ
eistud-20849	145	2	audit	audit	NOUN
eistud-20849	145	3	in	in	ADP
eistud-20849	145	4	estonia	estonia	PROPN
eistud-20849	145	5	:	:	PUNCT
eistud-20849	145	6	present	present	ADJ
eistud-20849	145	7	situation	situation	NOUN
eistud-20849	145	8	and	and	CCONJ
eistud-20849	145	9	trends	trend	NOUN
eistud-20849	145	10	of	of	ADP
eistud-20849	145	11	future	future	ADJ
eistud-20849	145	12	development	development	NOUN
eistud-20849	145	13	.	.	PUNCT
eistud-20849	146	1	in	in	ADP
eistud-20849	146	2	:	:	PUNCT
eistud-20849	146	3	anglo	anglo	ADJ
eistud-20849	146	4	-	-	PUNCT
eistud-20849	146	5	american	american	ADJ
eistud-20849	146	6	university/	university/	PROPN
eistud-20849	146	7	anglo	anglo	ADJ
eistud-20849	146	8	-	-	PUNCT
eistud-20849	146	9	americká	americká	NOUN
eistud-20849	146	10	vysoka	vysoka	PROPN
eistud-20849	146	11	škola	škola	PROPN
eistud-20849	146	12	,	,	PUNCT
eistud-20849	146	13	o.p.s	o.p.s	PROPN
eistud-20849	146	14	.	.	PUNCT
eistud-20849	147	1	(	(	PUNCT
eistud-20849	147	2	ed	ed	NOUN
eistud-20849	147	3	.	.	PUNCT
eistud-20849	147	4	)	)	PUNCT
eistud-20849	147	5	.	.	PUNCT
eistud-20849	148	1	ifrs	ifrs	PROPN
eistud-20849	148	2	:	:	PUNCT
eistud-20849	148	3	global	global	ADJ
eistud-20849	148	4	rules&local	rules&local	ADJ
eistud-20849	148	5	use	use	NOUN
eistud-20849	148	6	.	.	PUNCT
eistud-20849	149	1	proceedings	proceeding	NOUN
eistud-20849	149	2	of	of	ADP
eistud-20849	149	3	the	the	DET
eistud-20849	149	4	4th	4th	ADJ
eistud-20849	149	5	international	international	ADJ
eistud-20849	149	6	scientific	scientific	ADJ
eistud-20849	149	7	conference	conference	NOUN
eistud-20849	149	8	(	(	PUNCT
eistud-20849	149	9	129−135	129−135	NOUN
eistud-20849	149	10	)	)	PUNCT
eistud-20849	149	11	.	.	PUNCT
eistud-20849	150	1	retrieved	retrieve	VERB
eistud-20849	150	2	may	may	AUX
eistud-20849	150	3	06	06	NUM
eistud-20849	150	4	,	,	PUNCT
eistud-20849	150	5	2018	2018	NUM
eistud-20849	150	6	,	,	PUNCT
eistud-20849	150	7	from	from	ADP
eistud-20849	150	8	:	:	PUNCT
eistud-20849	150	9	http://	http://	PROPN
eistud-20849	150	10	car.aauni.edu/wp-content/uploads/proceedingsfrom-the-aau-conference-ifrs-prague-2016.pdf	car.aauni.edu/wp-content/uploads/proceedingsfrom-the-aau-conference-ifrs-prague-2016.pdf	PROPN
eistud-20849	150	11	nikolaeva	nikolaeva	PROPN
eistud-20849	150	12	r	r	NOUN
eistud-20849	150	13	,	,	PUNCT
eistud-20849	150	14	bicho	bicho	NOUN
eistud-20849	150	15	m.	m.	NOUN
eistud-20849	150	16	(	(	PUNCT
eistud-20849	150	17	2011	2011	NUM
eistud-20849	150	18	)	)	PUNCT
eistud-20849	150	19	.	.	PUNCT
eistud-20849	151	1	the	the	DET
eistud-20849	151	2	role	role	NOUN
eistud-20849	151	3	of	of	ADP
eistud-20849	151	4	institutional	institutional	ADJ
eistud-20849	151	5	and	and	CCONJ
eistud-20849	151	6	reputational	reputational	ADJ
eistud-20849	151	7	factors	factor	NOUN
eistud-20849	151	8	in	in	ADP
eistud-20849	151	9	the	the	DET
eistud-20849	151	10	voluntary	voluntary	ADJ
eistud-20849	151	11	adoption	adoption	NOUN
eistud-20849	151	12	of	of	ADP
eistud-20849	151	13	corporate	corporate	ADJ
eistud-20849	151	14	social	social	ADJ
eistud-20849	151	15	responsibility	responsibility	NOUN
eistud-20849	151	16	reporting	reporting	NOUN
eistud-20849	151	17	standards	standard	NOUN
eistud-20849	151	18	.	.	PUNCT
eistud-20849	152	1	journal	journal	NOUN
eistud-20849	152	2	of	of	ADP
eistud-20849	152	3	the	the	DET
eistud-20849	152	4	academy	academy	NOUN
eistud-20849	152	5	of	of	ADP
eistud-20849	152	6	marketing	marketing	NOUN
eistud-20849	152	7	science	science	NOUN
eistud-20849	152	8	39	39	NUM
eistud-20849	152	9	:	:	PUNCT
eistud-20849	153	1	136–157	136–157	NUM
eistud-20849	153	2	.	.	PUNCT
eistud-20849	154	1	doi	doi	NOUN
eistud-20849	154	2	:	:	PUNCT
eistud-20849	154	3	10.1007	10.1007	NUM
eistud-20849	154	4	/	/	SYM
eistud-20849	154	5	s11747	s11747	PROPN
eistud-20849	154	6	-	-	PUNCT
eistud-20849	154	7	010	010	NUM
eistud-20849	154	8	-	-	PUNCT
eistud-20849	154	9	0214	0214	NUM
eistud-20849	154	10	-	-	SYM
eistud-20849	154	11	5	5	NUM
eistud-20849	154	12	odriozola	odriozola	NOUN
eistud-20849	154	13	,	,	PUNCT
eistud-20849	154	14	m.	m.	NOUN
eistud-20849	154	15	d.	d.	PROPN
eistud-20849	154	16	,	,	PUNCT
eistud-20849	154	17	and	and	CCONJ
eistud-20849	154	18	baraibar	baraibar	NOUN
eistud-20849	154	19	-	-	PUNCT
eistud-20849	154	20	diez	diez	PROPN
eistud-20849	154	21	,	,	PUNCT
eistud-20849	154	22	e.	e.	PROPN
eistud-20849	154	23	(	(	PUNCT
eistud-20849	154	24	2017	2017	NUM
eistud-20849	154	25	)	)	PUNCT
eistud-20849	154	26	is	be	AUX
eistud-20849	154	27	corporate	corporate	ADJ
eistud-20849	154	28	reputation	reputation	NOUN
eistud-20849	154	29	associated	associate	VERB
eistud-20849	154	30	with	with	ADP
eistud-20849	154	31	quality	quality	NOUN
eistud-20849	154	32	of	of	ADP
eistud-20849	154	33	csr	csr	NOUN
eistud-20849	154	34	reporting	reporting	NOUN
eistud-20849	154	35	?	?	PUNCT
eistud-20849	155	1	evidence	evidence	NOUN
eistud-20849	155	2	from	from	ADP
eistud-20849	155	3	spain	spain	PROPN
eistud-20849	155	4	.	.	PUNCT
eistud-20849	156	1	corp	corp	PROPN
eistud-20849	156	2	.	.	PROPN
eistud-20849	156	3	soc	soc	PROPN
eistud-20849	156	4	.	.	PUNCT
eistud-20849	157	1	responsib	responsib	PROPN
eistud-20849	157	2	.	.	PUNCT
eistud-20849	158	1	environ	environ	PROPN
eistud-20849	158	2	.	.	PUNCT
eistud-20849	158	3	mgmt	mgmt	PROPN
eistud-20849	158	4	.	.	PROPN
eistud-20849	158	5	,	,	PUNCT
eistud-20849	158	6	24	24	NUM
eistud-20849	158	7	:	:	PUNCT
eistud-20849	158	8	121–132	121–132	NUM
eistud-20849	158	9	.	.	PUNCT
eistud-20849	159	1	doi	doi	NOUN
eistud-20849	159	2	:	:	PUNCT
eistud-20849	159	3	10.1002	10.1002	NUM
eistud-20849	159	4	/	/	SYM
eistud-20849	159	5	csr.1399	csr.1399	NOUN
eistud-20849	159	6	.	.	PUNCT
eistud-20849	160	1	147	147	NUM
eistud-20849	160	2	european	european	ADJ
eistud-20849	160	3	integrat	integrat	NOUN
eistud-20849	160	4	ion	ion	NOUN
eistud-20849	160	5	studies	study	NOUN
eistud-20849	160	6	2018/12	2018/12	PROPN
eistud-20849	160	7	owusu	owusu	PROPN
eistud-20849	160	8	,	,	PUNCT
eistud-20849	160	9	c.	c.	PROPN
eistud-20849	160	10	,	,	PUNCT
eistud-20849	160	11	frimpong	frimpong	PROPN
eistud-20849	160	12	,	,	PUNCT
eistud-20849	160	13	s.	s.	PROPN
eistud-20849	160	14	(	(	PUNCT
eistud-20849	160	15	2012	2012	NUM
eistud-20849	160	16	)	)	PUNCT
eistud-20849	160	17	.	.	PUNCT
eistud-20849	161	1	corporate	corporate	ADJ
eistud-20849	161	2	social	social	ADJ
eistud-20849	161	3	and	and	CCONJ
eistud-20849	161	4	environmental	environmental	ADJ
eistud-20849	161	5	audit	audit	NOUN
eistud-20849	161	6	:	:	PUNCT
eistud-20849	161	7	perceived	perceive	VERB
eistud-20849	161	8	responsibility	responsibility	NOUN
eistud-20849	161	9	or	or	CCONJ
eistud-20849	161	10	regulatory	regulatory	ADJ
eistud-20849	161	11	requirement	requirement	NOUN
eistud-20849	161	12	?	?	PUNCT
eistud-20849	162	1	research	research	NOUN
eistud-20849	162	2	journal	journal	NOUN
eistud-20849	162	3	of	of	ADP
eistud-20849	162	4	finance	finance	NOUN
eistud-20849	162	5	and	and	CCONJ
eistud-20849	162	6	accounting	accounting	NOUN
eistud-20849	162	7	.	.	PUNCT
eistud-20849	163	1	3	3	X
eistud-20849	163	2	.	.	X
eistud-20849	163	3	47	47	NUM
eistud-20849	163	4	-	-	SYM
eistud-20849	163	5	56	56	NUM
eistud-20849	163	6	.	.	PUNCT
eistud-20849	163	7	park	park	PROPN
eistud-20849	163	8	j	j	PROPN
eistud-20849	163	9	,	,	PUNCT
eistud-20849	163	10	brorson	brorson	PROPN
eistud-20849	163	11	t.	t.	PROPN
eistud-20849	163	12	(	(	PUNCT
eistud-20849	163	13	2005	2005	NUM
eistud-20849	163	14	)	)	PUNCT
eistud-20849	163	15	.	.	PUNCT
eistud-20849	164	1	experiences	experience	NOUN
eistud-20849	164	2	of	of	ADP
eistud-20849	164	3	and	and	CCONJ
eistud-20849	164	4	views	view	NOUN
eistud-20849	164	5	on	on	ADP
eistud-20849	164	6	third	third	ADJ
eistud-20849	164	7	-	-	PUNCT
eistud-20849	164	8	party	party	NOUN
eistud-20849	164	9	assurance	assurance	NOUN
eistud-20849	164	10	of	of	ADP
eistud-20849	164	11	corporate	corporate	ADJ
eistud-20849	164	12	environmental	environmental	ADJ
eistud-20849	164	13	and	and	CCONJ
eistud-20849	164	14	sustainability	sustainability	NOUN
eistud-20849	164	15	reports	report	NOUN
eistud-20849	164	16	.	.	PUNCT
eistud-20849	165	1	journal	journal	NOUN
eistud-20849	165	2	of	of	ADP
eistud-20849	165	3	cleaner	clean	ADJ
eistud-20849	165	4	production	production	NOUN
eistud-20849	165	5	13	13	NUM
eistud-20849	165	6	:	:	SYM
eistud-20849	165	7	1095–1106	1095–1106	NUM
eistud-20849	165	8	.	.	PUNCT
eistud-20849	166	1	doi	doi	NOUN
eistud-20849	166	2	:	:	PUNCT
eistud-20849	166	3	10.1016	10.1016	NUM
eistud-20849	166	4	/	/	SYM
eistud-20849	166	5	j.	j.	PROPN
eistud-20849	166	6	jclepro.2004.12.006	jclepro.2004.12.006	PROPN
eistud-20849	166	7	perego	perego	PROPN
eistud-20849	166	8	p.	p.	PROPN
eistud-20849	166	9	(	(	PUNCT
eistud-20849	166	10	2009	2009	NUM
eistud-20849	166	11	)	)	PUNCT
eistud-20849	166	12	.	.	PUNCT
eistud-20849	167	1	causes	cause	NOUN
eistud-20849	167	2	and	and	CCONJ
eistud-20849	167	3	consequences	consequence	NOUN
eistud-20849	167	4	of	of	ADP
eistud-20849	167	5	choosing	choose	VERB
eistud-20849	167	6	different	different	ADJ
eistud-20849	167	7	assurance	assurance	NOUN
eistud-20849	167	8	providers	provider	NOUN
eistud-20849	167	9	:	:	PUNCT
eistud-20849	167	10	an	an	DET
eistud-20849	167	11	international	international	ADJ
eistud-20849	167	12	study	study	NOUN
eistud-20849	167	13	of	of	ADP
eistud-20849	167	14	sustainability	sustainability	NOUN
eistud-20849	167	15	reporting	reporting	NOUN
eistud-20849	167	16	.	.	PUNCT
eistud-20849	168	1	international	international	ADJ
eistud-20849	168	2	journal	journal	PROPN
eistud-20849	168	3	of	of	ADP
eistud-20849	168	4	management	management	PROPN
eistud-20849	168	5	26(3	26(3	PROPN
eistud-20849	168	6	):	):	PUNCT
eistud-20849	168	7	412–425	412–425	NUM
eistud-20849	168	8	.	.	PUNCT
eistud-20849	169	1	perego	perego	PROPN
eistud-20849	169	2	p	p	PROPN
eistud-20849	169	3	,	,	PUNCT
eistud-20849	169	4	kolk	kolk	NOUN
eistud-20849	169	5	a.	a.	NOUN
eistud-20849	169	6	(	(	PUNCT
eistud-20849	169	7	2012	2012	NUM
eistud-20849	169	8	)	)	PUNCT
eistud-20849	169	9	.	.	PUNCT
eistud-20849	170	1	multinationals	multinational	NOUN
eistud-20849	170	2	’	'	PUNCT
eistud-20849	170	3	accountability	accountability	NOUN
eistud-20849	170	4	on	on	ADP
eistud-20849	170	5	sustainability	sustainability	NOUN
eistud-20849	170	6	:	:	PUNCT
eistud-20849	170	7	the	the	DET
eistud-20849	170	8	evolution	evolution	NOUN
eistud-20849	170	9	of	of	ADP
eistud-20849	170	10	third‐party	third‐party	NOUN
eistud-20849	170	11	assurance	assurance	NOUN
eistud-20849	170	12	of	of	ADP
eistud-20849	170	13	sustainability	sustainability	NOUN
eistud-20849	170	14	reports	report	NOUN
eistud-20849	170	15	.	.	PUNCT
eistud-20849	171	1	journal	journal	NOUN
eistud-20849	171	2	of	of	ADP
eistud-20849	171	3	business	business	NOUN
eistud-20849	171	4	ethics	ethic	NOUN
eistud-20849	171	5	110	110	NUM
eistud-20849	171	6	:	:	PUNCT
eistud-20849	171	7	173–190	173–190	NUM
eistud-20849	171	8	.	.	PUNCT
eistud-20849	171	9	doi	doi	NOUN
eistud-20849	171	10	:	:	PUNCT
eistud-20849	171	11	10.1007	10.1007	NUM
eistud-20849	171	12	/	/	SYM
eistud-20849	171	13	s10551	s10551	NOUN
eistud-20849	171	14	-	-	NOUN
eistud-20849	171	15	012	012	NUM
eistud-20849	171	16	-	-	PUNCT
eistud-20849	171	17	1420	1420	NUM
eistud-20849	171	18	-	-	SYM
eistud-20849	171	19	5	5	NUM
eistud-20849	171	20	pflugrath	pflugrath	NOUN
eistud-20849	171	21	,	,	PUNCT
eistud-20849	171	22	g.	g.	PROPN
eistud-20849	171	23	,	,	PUNCT
eistud-20849	171	24	roebuck	roebuck	PROPN
eistud-20849	171	25	,	,	PUNCT
eistud-20849	171	26	p.	p.	PROPN
eistud-20849	171	27	,	,	PUNCT
eistud-20849	171	28	simnett	simnett	PROPN
eistud-20849	171	29	,	,	PUNCT
eistud-20849	171	30	r.	r.	PROPN
eistud-20849	171	31	(	(	PUNCT
eistud-20849	171	32	2011	2011	NUM
eistud-20849	171	33	)	)	PUNCT
eistud-20849	171	34	.	.	PUNCT
eistud-20849	172	1	impact	impact	NOUN
eistud-20849	172	2	of	of	ADP
eistud-20849	172	3	assurance	assurance	NOUN
eistud-20849	172	4	and	and	CCONJ
eistud-20849	172	5	assurer	assurer	PROPN
eistud-20849	172	6	’s	’s	PART
eistud-20849	172	7	professional	professional	ADJ
eistud-20849	172	8	affiliation	affiliation	NOUN
eistud-20849	172	9	on	on	ADP
eistud-20849	172	10	financial	financial	ADJ
eistud-20849	172	11	analysts	analyst	NOUN
eistud-20849	172	12	’	'	PUNCT
eistud-20849	172	13	assessment	assessment	NOUN
eistud-20849	172	14	of	of	ADP
eistud-20849	172	15	credibility	credibility	NOUN
eistud-20849	172	16	of	of	ADP
eistud-20849	172	17	corporate	corporate	ADJ
eistud-20849	172	18	social	social	ADJ
eistud-20849	172	19	responsibility	responsibility	NOUN
eistud-20849	172	20	information	information	NOUN
eistud-20849	172	21	.	.	PUNCT
eistud-20849	173	1	auditinga	auditinga	PROPN
eistud-20849	173	2	journal	journal	NOUN
eistud-20849	173	3	of	of	ADP
eistud-20849	173	4	practice	practice	NOUN
eistud-20849	173	5	&	&	CCONJ
eistud-20849	173	6	theory	theory	NOUN
eistud-20849	173	7	,	,	PUNCT
eistud-20849	173	8	30	30	NUM
eistud-20849	173	9	,	,	PUNCT
eistud-20849	173	10	239	239	NUM
eistud-20849	173	11	-	-	SYM
eistud-20849	173	12	254	254	NUM
eistud-20849	173	13	.	.	PUNCT
eistud-20849	174	1	doi	doi	NOUN
eistud-20849	174	2	:	:	PUNCT
eistud-20849	174	3	10.2308	10.2308	NUM
eistud-20849	174	4	/	/	SYM
eistud-20849	174	5	ajpt-10047	ajpt-10047	ADJ
eistud-20849	174	6	shen	shen	PROPN
eistud-20849	174	7	h	h	PROPN
eistud-20849	174	8	,	,	PUNCT
eistud-20849	174	9	wu	wu	PROPN
eistud-20849	174	10	h	h	PROPN
eistud-20849	174	11	,	,	PUNCT
eistud-20849	175	1	chand	chand	PROPN
eistud-20849	175	2	p.	p.	NOUN
eistud-20849	175	3	(	(	PUNCT
eistud-20849	175	4	2017	2017	NUM
eistud-20849	175	5	)	)	PUNCT
eistud-20849	175	6	.	.	PUNCT
eistud-20849	176	1	the	the	DET
eistud-20849	176	2	impact	impact	NOUN
eistud-20849	176	3	of	of	ADP
eistud-20849	176	4	corporate	corporate	ADJ
eistud-20849	176	5	social	social	ADJ
eistud-20849	176	6	responsibility	responsibility	NOUN
eistud-20849	176	7	assurance	assurance	NOUN
eistud-20849	176	8	on	on	ADP
eistud-20849	176	9	investor	investor	NOUN
eistud-20849	176	10	decisions	decision	NOUN
eistud-20849	176	11	:	:	PUNCT
eistud-20849	176	12	chinese	chinese	ADJ
eistud-20849	176	13	evidence	evidence	NOUN
eistud-20849	176	14	.	.	PUNCT
eistud-20849	177	1	int	int	NOUN
eistud-20849	177	2	j	j	PROPN
eistud-20849	177	3	audit.;21:271–287	audit.;21:271–287	PROPN
eistud-20849	177	4	.	.	PUNCT
eistud-20849	178	1	https://doi.org/10.1111/ijau.12094	https://doi.org/10.1111/ijau.12094	PROPN
eistud-20849	178	2	sierra	sierra	PROPN
eistud-20849	178	3	,	,	PUNCT
eistud-20849	178	4	l.	l.	PROPN
eistud-20849	178	5	,	,	PUNCT
eistud-20849	178	6	zorio	zorio	PROPN
eistud-20849	178	7	,	,	PUNCT
eistud-20849	178	8	a.	a.	PROPN
eistud-20849	178	9	&	&	CCONJ
eistud-20849	178	10	garcía‐benau	garcía‐benau	PROPN
eistud-20849	178	11	,	,	PUNCT
eistud-20849	178	12	m.	m.	NOUN
eistud-20849	178	13	a.	a.	NOUN
eistud-20849	178	14	(	(	PUNCT
eistud-20849	178	15	2013	2013	NUM
eistud-20849	178	16	)	)	PUNCT
eistud-20849	178	17	.	.	PUNCT
eistud-20849	179	1	sustainable	sustainable	ADJ
eistud-20849	179	2	development	development	NOUN
eistud-20849	179	3	and	and	CCONJ
eistud-20849	179	4	assurance	assurance	NOUN
eistud-20849	179	5	of	of	ADP
eistud-20849	179	6	corporate	corporate	ADJ
eistud-20849	179	7	social	social	ADJ
eistud-20849	179	8	responsibility	responsibility	NOUN
eistud-20849	179	9	reports	report	NOUN
eistud-20849	179	10	published	publish	VERB
eistud-20849	179	11	by	by	ADP
eistud-20849	179	12	ibex‐35	ibex‐35	PROPN
eistud-20849	179	13	companies	company	NOUN
eistud-20849	179	14	.	.	PUNCT
eistud-20849	180	1	corp	corp	PROPN
eistud-20849	180	2	.	.	PROPN
eistud-20849	180	3	soc	soc	PROPN
eistud-20849	180	4	.	.	PUNCT
eistud-20849	181	1	responsib	responsib	PROPN
eistud-20849	181	2	.	.	PUNCT
eistud-20849	182	1	environ	environ	PROPN
eistud-20849	182	2	.	.	PUNCT
eistud-20849	182	3	mgmt	mgmt	PROPN
eistud-20849	182	4	.	.	PROPN
eistud-20849	182	5	,	,	PUNCT
eistud-20849	182	6	20	20	NUM
eistud-20849	182	7	:	:	SYM
eistud-20849	182	8	359	359	NUM
eistud-20849	182	9	-	-	SYM
eistud-20849	182	10	370	370	NUM
eistud-20849	182	11	.	.	PUNCT
eistud-20849	183	1	doi:10.1002	doi:10.1002	NOUN
eistud-20849	183	2	/	/	SYM
eistud-20849	183	3	csr.1303	csr.1303	NUM
eistud-20849	183	4	simnett	simnett	NOUN
eistud-20849	183	5	,	,	PUNCT
eistud-20849	183	6	r.	r.	PROPN
eistud-20849	183	7	,	,	PUNCT
eistud-20849	183	8	vanstraelen	vanstraelen	ADJ
eistud-20849	183	9	,	,	PUNCT
eistud-20849	183	10	a.	a.	NOUN
eistud-20849	183	11	,	,	PUNCT
eistud-20849	183	12	chua	chua	PROPN
eistud-20849	183	13	,	,	PUNCT
eistud-20849	183	14	w.f	w.f	PROPN
eistud-20849	183	15	..	..	PROPN
eistud-20849	183	16	(2009	(2009	NUM
eistud-20849	183	17	)	)	PUNCT
eistud-20849	183	18	.	.	PUNCT
eistud-20849	184	1	assurance	assurance	NOUN
eistud-20849	184	2	on	on	ADP
eistud-20849	184	3	sustainability	sustainability	NOUN
eistud-20849	184	4	reports	report	NOUN
eistud-20849	184	5	:	:	PUNCT
eistud-20849	184	6	an	an	DET
eistud-20849	184	7	international	international	ADJ
eistud-20849	184	8	comparison	comparison	NOUN
eistud-20849	184	9	.	.	PUNCT
eistud-20849	185	1	accounting	accounting	NOUN
eistud-20849	185	2	review	review	PROPN
eistud-20849	185	3	,	,	PUNCT
eistud-20849	185	4	84	84	NUM
eistud-20849	185	5	,	,	PUNCT
eistud-20849	185	6	937	937	NUM
eistud-20849	185	7	-	-	SYM
eistud-20849	185	8	967	967	NUM
eistud-20849	185	9	.	.	PUNCT
eistud-20849	186	1	doi	doi	NOUN
eistud-20849	186	2	:	:	PUNCT
eistud-20849	186	3	10.2308	10.2308	NUM
eistud-20849	186	4	/	/	SYM
eistud-20849	186	5	accr.2009.84.3.937	accr.2009.84.3.937	VERB
eistud-20849	186	6	the	the	DET
eistud-20849	186	7	fundamentals	fundamental	NOUN
eistud-20849	186	8	and	and	CCONJ
eistud-20849	186	9	evolution	evolution	NOUN
eistud-20849	186	10	of	of	ADP
eistud-20849	186	11	csr	csr	PROPN
eistud-20849	186	12	.	.	PROPN
eistud-20849	186	13	(	(	PUNCT
eistud-20849	186	14	2015	2015	NUM
eistud-20849	186	15	)	)	PUNCT
eistud-20849	186	16	.	.	PUNCT
eistud-20849	187	1	in	in	ADP
eistud-20849	187	2	csr	csr	NOUN
eistud-20849	187	3	strategies	strategy	NOUN
eistud-20849	187	4	,	,	PUNCT
eistud-20849	187	5	s.	s.	PROPN
eistud-20849	187	6	urip	urip	PROPN
eistud-20849	187	7	(	(	PUNCT
eistud-20849	187	8	ed	ed	NOUN
eistud-20849	187	9	.	.	PUNCT
eistud-20849	187	10	)	)	PUNCT
eistud-20849	187	11	.	.	PUNCT
eistud-20849	188	1	doi:10.1002/9781119199595.ch3	doi:10.1002/9781119199595.ch3	PROPN
eistud-20849	188	2	viehöver	viehöver	PROPN
eistud-20849	188	3	,	,	PUNCT
eistud-20849	188	4	m.	m.	NOUN
eistud-20849	188	5	g.	g.	PROPN
eistud-20849	188	6	,	,	PUNCT
eistud-20849	188	7	türk	türk	PROPN
eistud-20849	188	8	,	,	PUNCT
eistud-20849	188	9	v.	v.	PROPN
eistud-20849	188	10	&	&	CCONJ
eistud-20849	188	11	vaseghi	vaseghi	PROPN
eistud-20849	188	12	,	,	PUNCT
eistud-20849	188	13	s.	s.	PROPN
eistud-20849	188	14	(	(	PUNCT
eistud-20849	188	15	2015	2015	NUM
eistud-20849	188	16	)	)	PUNCT
eistud-20849	188	17	.	.	PUNCT
eistud-20849	189	1	csr	csr	NOUN
eistud-20849	189	2	assurance	assurance	NOUN
eistud-20849	189	3	in	in	ADP
eistud-20849	189	4	practice	practice	NOUN
eistud-20849	189	5	:	:	PUNCT
eistud-20849	189	6	measuring	measure	VERB
eistud-20849	189	7	and	and	CCONJ
eistud-20849	189	8	a	a	DET
eistud-20849	189	9	uditing	udite	VERB
eistud-20849	189	10	sustainability	sustainability	NOUN
eistud-20849	189	11	.	.	PUNCT
eistud-20849	190	1	in	in	ADP
eistud-20849	190	2	responsible	responsible	ADJ
eistud-20849	190	3	business	business	NOUN
eistud-20849	190	4	(	(	PUNCT
eistud-20849	190	5	eds	ed	NOUN
eistud-20849	190	6	m.	m.	NOUN
eistud-20849	190	7	pohl	pohl	PROPN
eistud-20849	190	8	and	and	CCONJ
eistud-20849	190	9	n.	n.	PROPN
eistud-20849	190	10	tolhurst	tolhurst	PROPN
eistud-20849	190	11	)	)	PUNCT
eistud-20849	190	12	.	.	PUNCT
eistud-20849	191	1	doi:10.1002/9781119206156.ch6	doi:10.1002/9781119206156.ch6	PROPN
eistud-20849	191	2	what	what	PRON
eistud-20849	191	3	is	be	AUX
eistud-20849	191	4	a	a	DET
eistud-20849	191	5	corporate	corporate	ADJ
eistud-20849	191	6	social	social	ADJ
eistud-20849	191	7	audit	audit	NOUN
eistud-20849	191	8	?	?	PUNCT
eistud-20849	192	1	by	by	ADP
eistud-20849	192	2	neil	neil	PROPN
eistud-20849	192	3	kokemuller	kokemuller	PROPN
eistud-20849	192	4	.	.	PUNCT
eistud-20849	193	1	retrieved	retrieve	VERB
eistud-20849	193	2	may	may	AUX
eistud-20849	193	3	06	06	NUM
eistud-20849	193	4	,	,	PUNCT
eistud-20849	193	5	2018	2018	NUM
eistud-20849	193	6	,	,	PUNCT
eistud-20849	193	7	from	from	ADP
eistud-20849	193	8	:	:	PUNCT
eistud-20849	193	9	http://	http://	PROPN
eistud-20849	193	10	smallbusiness.chron.com/corporate-social-audit-20345.html	smallbusiness.chron.com/corporate-social-audit-20345.html	NUM
eistud-20849	193	11	wirsig	wirsig	NOUN
eistud-20849	193	12	,	,	PUNCT
eistud-20849	193	13	w.	w.	NOUN
eistud-20849	193	14	(	(	PUNCT
eistud-20849	193	15	1978	1978	NUM
eistud-20849	193	16	)	)	PUNCT
eistud-20849	193	17	,	,	PUNCT
eistud-20849	193	18	a	a	DET
eistud-20849	193	19	social‐audit	social‐audit	NOUN
eistud-20849	193	20	bridge	bridge	NOUN
eistud-20849	193	21	to	to	ADP
eistud-20849	193	22	future	future	ADJ
eistud-20849	193	23	business	business	NOUN
eistud-20849	193	24	success	success	NOUN
eistud-20849	193	25	.	.	PUNCT
eistud-20849	194	1	new	new	ADJ
eistud-20849	194	2	directions	direction	NOUN
eistud-20849	194	3	for	for	ADP
eistud-20849	194	4	program	program	NOUN
eistud-20849	194	5	zorio	zorio	PROPN
eistud-20849	194	6	,	,	PUNCT
eistud-20849	194	7	a.	a.	NOUN
eistud-20849	194	8	,	,	PUNCT
eistud-20849	194	9	garcía‐benau	garcía‐benau	NOUN
eistud-20849	194	10	,	,	PUNCT
eistud-20849	194	11	m.	m.	NOUN
eistud-20849	194	12	a.	a.	PROPN
eistud-20849	194	13	&	&	CCONJ
eistud-20849	194	14	sierra	sierra	PROPN
eistud-20849	194	15	,	,	PUNCT
eistud-20849	194	16	l.	l.	PROPN
eistud-20849	194	17	(	(	PUNCT
eistud-20849	194	18	2013	2013	NUM
eistud-20849	194	19	)	)	PUNCT
eistud-20849	194	20	.	.	PUNCT
eistud-20849	195	1	sustainability	sustainability	NOUN
eistud-20849	195	2	development	development	NOUN
eistud-20849	195	3	and	and	CCONJ
eistud-20849	195	4	the	the	DET
eistud-20849	195	5	quality	quality	NOUN
eistud-20849	195	6	of	of	ADP
eistud-20849	195	7	assurance	assurance	NOUN
eistud-20849	195	8	reports	report	NOUN
eistud-20849	195	9	:	:	PUNCT
eistud-20849	195	10	empirical	empirical	ADJ
eistud-20849	195	11	evidence	evidence	NOUN
eistud-20849	195	12	.	.	PUNCT
eistud-20849	196	1	bus	bus	NOUN
eistud-20849	196	2	.	.	PUNCT
eistud-20849	197	1	strat	strat	PROPN
eistud-20849	197	2	.	.	PUNCT
eistud-20849	197	3	env	env	PROPN
eistud-20849	197	4	.	.	PROPN
eistud-20849	197	5	,	,	PUNCT
eistud-20849	197	6	22	22	NUM
eistud-20849	197	7	:	:	PUNCT
eistud-20849	197	8	484	484	NUM
eistud-20849	197	9	-	-	SYM
eistud-20849	197	10	500	500	NUM
eistud-20849	197	11	.	.	PUNCT
eistud-20849	198	1	doi:10.1002	doi:10.1002	NOUN
eistud-20849	198	2	/	/	SYM
eistud-20849	198	3	bse.1764	bse.1764	PROPN
eistud-20849	198	4	nestra	nestra	ADJ
eistud-20849	198	5	chrislin	chrislin	NOUN
eistud-20849	198	6	ma	ma	PROPN
eistud-20849	198	7	estonian	estonian	ADJ
eistud-20849	198	8	tax	tax	NOUN
eistud-20849	198	9	and	and	CCONJ
eistud-20849	198	10	customs	customs	PROPN
eistud-20849	198	11	board	board	NOUN
eistud-20849	198	12	fields	field	NOUN
eistud-20849	198	13	of	of	ADP
eistud-20849	198	14	research	research	NOUN
eistud-20849	198	15	interests	interest	NOUN
eistud-20849	198	16	csr	csr	NOUN
eistud-20849	198	17	,	,	PUNCT
eistud-20849	198	18	social	social	ADJ
eistud-20849	198	19	audit	audit	NOUN
eistud-20849	198	20	address	address	NOUN
eistud-20849	198	21	lõõtsa	lõõtsa	VERB
eistud-20849	198	22	8a	8a	NUM
eistud-20849	198	23	,	,	PUNCT
eistud-20849	198	24	15176	15176	NUM
eistud-20849	198	25	tallinn	tallinn	PROPN
eistud-20849	198	26	,	,	PUNCT
eistud-20849	198	27	estonia	estonia	PROPN
eistud-20849	198	28	e	e	NOUN
eistud-20849	198	29	-	-	NOUN
eistud-20849	198	30	mail	mail	NOUN
eistud-20849	198	31	:	:	PUNCT
eistud-20849	198	32	chrislin.nestra@gmail.com	chrislin.nestra@gmail.com	X
eistud-20849	198	33	about	about	ADP
eistud-20849	198	34	the	the	DET
eistud-20849	198	35	authors	author	NOUN
eistud-20849	198	36	gurvitsh	gurvitsh	VERB
eistud-20849	198	37	natalja	natalja	PROPN
eistud-20849	198	38	phd	phd	PROPN
eistud-20849	198	39	tallinn	tallinn	PROPN
eistud-20849	198	40	university	university	PROPN
eistud-20849	198	41	of	of	ADP
eistud-20849	198	42	technology	technology	NOUN
eistud-20849	198	43	fields	field	NOUN
eistud-20849	198	44	of	of	ADP
eistud-20849	198	45	research	research	NOUN
eistud-20849	198	46	interests	interest	NOUN
eistud-20849	198	47	csr	csr	NOUN
eistud-20849	198	48	,	,	PUNCT
eistud-20849	198	49	social	social	ADJ
eistud-20849	198	50	audit	audit	NOUN
eistud-20849	198	51	,	,	PUNCT
eistud-20849	198	52	accounting	accounting	NOUN
eistud-20849	198	53	and	and	CCONJ
eistud-20849	198	54	business	business	NOUN
eistud-20849	198	55	ethics	ethic	NOUN
eistud-20849	198	56	address	address	NOUN
eistud-20849	198	57	ehitajate	ehitajate	ADJ
eistud-20849	198	58	tee	tee	NOUN
eistud-20849	198	59	5	5	NUM
eistud-20849	198	60	,	,	PUNCT
eistud-20849	198	61	19086	19086	NUM
eistud-20849	198	62	,	,	PUNCT
eistud-20849	198	63	tallinn	tallinn	PROPN
eistud-20849	198	64	,	,	PUNCT
eistud-20849	198	65	estonia	estonia	PROPN
eistud-20849	198	66	e	e	NOUN
eistud-20849	198	67	-	-	NOUN
eistud-20849	198	68	mail	mail	NOUN
eistud-20849	198	69	:	:	PUNCT
eistud-20849	198	70	natalja.gurvits@ttu.ee	natalja.gurvits@ttu.ee	PUNCT