id	sid	tid	token	lemma	pos
ejsice-4608	1	1	4608	4608	NUM
ejsice-4608	1	2	-	-	PUNCT
ejsice-4608	1	3	article	article	NOUN
ejsice-4608	1	4	text-14561	text-14561	NOUN
ejsice-4608	1	5	-	-	PUNCT
ejsice-4608	1	6	2	2	NUM
ejsice-4608	1	7	-	-	PUNCT
ejsice-4608	1	8	9	9	NUM
ejsice-4608	1	9	-	-	PUNCT
ejsice-4608	1	10	20200624	20200624	NUM
ejsice-4608	1	11	european	european	ADJ
ejsice-4608	1	12	journal	journal	NOUN
ejsice-4608	1	13	of	of	ADP
ejsice-4608	1	14	social	social	ADJ
ejsice-4608	1	15	impact	impact	NOUN
ejsice-4608	1	16	and	and	CCONJ
ejsice-4608	1	17	circular	circular	ADJ
ejsice-4608	1	18	economy	economy	NOUN
ejsice-4608	1	19	issn	issn	NOUN
ejsice-4608	1	20	:	:	PUNCT
ejsice-4608	1	21	2704	2704	NUM
ejsice-4608	1	22	-	-	SYM
ejsice-4608	1	23	9906	9906	NUM
ejsice-4608	1	24	doi	doi	NOUN
ejsice-4608	1	25	:	:	PUNCT
ejsice-4608	1	26	10.13135/2704	10.13135/2704	NUM
ejsice-4608	1	27	-	-	SYM
ejsice-4608	1	28	9906/4608	9906/4608	NUM
ejsice-4608	1	29	published	publish	VERB
ejsice-4608	1	30	by	by	ADP
ejsice-4608	1	31	university	university	PROPN
ejsice-4608	1	32	of	of	ADP
ejsice-4608	1	33	turin	turin	PROPN
ejsice-4608	1	34	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	1	35	ejsice	ejsice	PROPN
ejsice-4608	1	36	content	content	NOUN
ejsice-4608	1	37	is	be	AUX
ejsice-4608	1	38	licensed	license	VERB
ejsice-4608	1	39	under	under	ADP
ejsice-4608	1	40	a	a	DET
ejsice-4608	1	41	creative	creative	ADJ
ejsice-4608	1	42	commons	common	NOUN
ejsice-4608	1	43	attribution	attribution	NOUN
ejsice-4608	1	44	4.0	4.0	NUM
ejsice-4608	1	45	international	international	ADJ
ejsice-4608	1	46	license	license	NOUN
ejsice-4608	1	47	19	19	NUM
ejsice-4608	1	48	public	public	ADJ
ejsice-4608	1	49	choice	choice	NOUN
ejsice-4608	1	50	in	in	ADP
ejsice-4608	1	51	european	european	ADJ
ejsice-4608	1	52	affairs	affair	NOUN
ejsice-4608	1	53	:	:	PUNCT
ejsice-4608	1	54	measuring	measure	VERB
ejsice-4608	1	55	election	election	NOUN
ejsice-4608	1	56	model	model	NOUN
ejsice-4608	1	57	stefano	stefano	PROPN
ejsice-4608	1	58	de	de	PROPN
ejsice-4608	1	59	nichilo	nichilo	PROPN
ejsice-4608	1	60	department	department	PROPN
ejsice-4608	1	61	of	of	ADP
ejsice-4608	1	62	economic	economic	ADJ
ejsice-4608	1	63	and	and	CCONJ
ejsice-4608	1	64	business	business	NOUN
ejsice-4608	1	65	sciences	science	NOUN
ejsice-4608	1	66	,	,	PUNCT
ejsice-4608	1	67	university	university	NOUN
ejsice-4608	1	68	of	of	ADP
ejsice-4608	1	69	cagliari	cagliari	PROPN
ejsice-4608	1	70	,	,	PUNCT
ejsice-4608	1	71	italy	italy	PROPN
ejsice-4608	1	72	e	e	PROPN
ejsice-4608	1	73	-	-	NOUN
ejsice-4608	1	74	mail	mail	NOUN
ejsice-4608	1	75	:	:	PUNCT
ejsice-4608	1	76	stefanodenichilo1985@gmail.com	stefanodenichilo1985@gmail.com	X
ejsice-4608	1	77	received	receive	VERB
ejsice-4608	1	78	:	:	PUNCT
ejsice-4608	1	79	18/05/2020	18/05/2020	NUM
ejsice-4608	1	80	revised	revised	ADJ
ejsice-4608	1	81	:	:	PUNCT
ejsice-4608	1	82	20/06/2020	20/06/2020	NUM
ejsice-4608	1	83	accepted	accept	VERB
ejsice-4608	1	84	for	for	ADP
ejsice-4608	1	85	publication	publication	NOUN
ejsice-4608	1	86	:	:	PUNCT
ejsice-4608	1	87	21/06/2020	21/06/2020	NUM
ejsice-4608	1	88	published	publish	VERB
ejsice-4608	1	89	:	:	PUNCT
ejsice-4608	1	90	20/07/2020	20/07/2020	NUM
ejsice-4608	1	91	abstract	abstract	ADV
ejsice-4608	1	92	much	much	ADJ
ejsice-4608	1	93	of	of	ADP
ejsice-4608	1	94	the	the	DET
ejsice-4608	1	95	accountability	accountability	NOUN
ejsice-4608	1	96	literature	literature	NOUN
ejsice-4608	1	97	itself	itself	PRON
ejsice-4608	1	98	examines	examine	VERB
ejsice-4608	1	99	governance	governance	NOUN
ejsice-4608	1	100	issues	issue	NOUN
ejsice-4608	1	101	,	,	PUNCT
ejsice-4608	1	102	be	be	AUX
ejsice-4608	1	103	it	it	PRON
ejsice-4608	1	104	decision	decision	NOUN
ejsice-4608	1	105	-	-	PUNCT
ejsice-4608	1	106	making	making	NOUN
ejsice-4608	1	107	and	and	CCONJ
ejsice-4608	1	108	delegation	delegation	NOUN
ejsice-4608	1	109	,	,	PUNCT
ejsice-4608	1	110	eu	eu	PROPN
ejsice-4608	1	111	policy	policy	NOUN
ejsice-4608	1	112	and	and	CCONJ
ejsice-4608	1	113	decision	decision	NOUN
ejsice-4608	1	114	-	-	PUNCT
ejsice-4608	1	115	making	make	VERB
ejsice-4608	1	116	mechanism	mechanism	NOUN
ejsice-4608	1	117	,	,	PUNCT
ejsice-4608	1	118	regulatory	regulatory	ADJ
ejsice-4608	1	119	status	status	NOUN
ejsice-4608	1	120	,	,	PUNCT
ejsice-4608	1	121	multi	multi	ADJ
ejsice-4608	1	122	-	-	ADJ
ejsice-4608	1	123	level	level	ADJ
ejsice-4608	1	124	governance	governance	NOUN
ejsice-4608	1	125	,	,	PUNCT
ejsice-4608	1	126	executive	executive	ADJ
ejsice-4608	1	127	power	power	NOUN
ejsice-4608	1	128	and	and	CCONJ
ejsice-4608	1	129	bureaucracy	bureaucracy	NOUN
ejsice-4608	1	130	.	.	PUNCT
ejsice-4608	2	1	financial	financial	ADJ
ejsice-4608	2	2	responsibility	responsibility	NOUN
ejsice-4608	2	3	is	be	AUX
ejsice-4608	2	4	at	at	ADP
ejsice-4608	2	5	the	the	DET
ejsice-4608	2	6	center	center	NOUN
ejsice-4608	2	7	of	of	ADP
ejsice-4608	2	8	political	political	ADJ
ejsice-4608	2	9	responsibility	responsibility	NOUN
ejsice-4608	2	10	and	and	CCONJ
ejsice-4608	2	11	,	,	PUNCT
ejsice-4608	2	12	however	however	ADV
ejsice-4608	2	13	,	,	PUNCT
ejsice-4608	2	14	issues	issue	NOUN
ejsice-4608	2	15	related	relate	VERB
ejsice-4608	2	16	to	to	ADP
ejsice-4608	2	17	financial	financial	ADJ
ejsice-4608	2	18	management	management	NOUN
ejsice-4608	2	19	have	have	AUX
ejsice-4608	2	20	been	be	AUX
ejsice-4608	2	21	marginalized	marginalize	VERB
ejsice-4608	2	22	in	in	ADP
ejsice-4608	2	23	school	school	NOUN
ejsice-4608	2	24	discussions	discussion	NOUN
ejsice-4608	2	25	on	on	ADP
ejsice-4608	2	26	the	the	DET
ejsice-4608	2	27	eu	eu	PROPN
ejsice-4608	2	28	.	.	PROPN
ejsice-4608	2	29	audit	audit	NOUN
ejsice-4608	2	30	and	and	CCONJ
ejsice-4608	2	31	evaluation	evaluation	NOUN
ejsice-4608	2	32	involve	involve	VERB
ejsice-4608	2	33	examining	examine	VERB
ejsice-4608	2	34	the	the	DET
ejsice-4608	2	35	development	development	NOUN
ejsice-4608	2	36	of	of	ADP
ejsice-4608	2	37	policies	policy	NOUN
ejsice-4608	2	38	,	,	PUNCT
ejsice-4608	2	39	implementation	implementation	NOUN
ejsice-4608	2	40	procedures	procedure	NOUN
ejsice-4608	2	41	and	and	CCONJ
ejsice-4608	2	42	their	their	PRON
ejsice-4608	2	43	consequences	consequence	NOUN
ejsice-4608	2	44	to	to	PART
ejsice-4608	2	45	provide	provide	VERB
ejsice-4608	2	46	an	an	DET
ejsice-4608	2	47	assessment	assessment	NOUN
ejsice-4608	2	48	of	of	ADP
ejsice-4608	2	49	the	the	DET
ejsice-4608	2	50	economy	economy	NOUN
ejsice-4608	2	51	,	,	PUNCT
ejsice-4608	2	52	efficiency	efficiency	NOUN
ejsice-4608	2	53	and	and	CCONJ
ejsice-4608	2	54	effectiveness	effectiveness	NOUN
ejsice-4608	2	55	of	of	ADP
ejsice-4608	2	56	an	an	DET
ejsice-4608	2	57	entity	entity	NOUN
ejsice-4608	2	58	or	or	CCONJ
ejsice-4608	2	59	activity	activity	NOUN
ejsice-4608	2	60	.	.	PUNCT
ejsice-4608	3	1	from	from	ADP
ejsice-4608	3	2	the	the	DET
ejsice-4608	3	3	sociological	sociological	ADJ
ejsice-4608	3	4	and	and	CCONJ
ejsice-4608	3	5	discursive	discursive	ADJ
ejsice-4608	3	6	point	point	NOUN
ejsice-4608	3	7	of	of	ADP
ejsice-4608	3	8	view	view	NOUN
ejsice-4608	3	9	of	of	ADP
ejsice-4608	3	10	institutionalism	institutionalism	NOUN
ejsice-4608	3	11	,	,	PUNCT
ejsice-4608	3	12	responsibility	responsibility	NOUN
ejsice-4608	3	13	is	be	AUX
ejsice-4608	3	14	"	"	PUNCT
ejsice-4608	3	15	carried	carry	VERB
ejsice-4608	3	16	out	out	ADP
ejsice-4608	3	17	"	"	PUNCT
ejsice-4608	3	18	by	by	ADP
ejsice-4608	3	19	the	the	DET
ejsice-4608	3	20	eu	eu	PROPN
ejsice-4608	3	21	institutions	institution	NOUN
ejsice-4608	3	22	,	,	PUNCT
ejsice-4608	3	23	on	on	ADP
ejsice-4608	3	24	paper	paper	NOUN
ejsice-4608	3	25	and	and	CCONJ
ejsice-4608	3	26	in	in	ADP
ejsice-4608	3	27	meetings	meeting	NOUN
ejsice-4608	3	28	,	,	PUNCT
ejsice-4608	3	29	each	each	PRON
ejsice-4608	3	30	trying	try	VERB
ejsice-4608	3	31	to	to	PART
ejsice-4608	3	32	define	define	VERB
ejsice-4608	3	33	the	the	DET
ejsice-4608	3	34	standards	standard	NOUN
ejsice-4608	3	35	of	of	ADP
ejsice-4608	3	36	responsibility	responsibility	NOUN
ejsice-4608	3	37	.	.	PUNCT
ejsice-4608	4	1	special	special	ADJ
ejsice-4608	4	2	reports	report	NOUN
ejsice-4608	4	3	offer	offer	VERB
ejsice-4608	4	4	the	the	DET
ejsice-4608	4	5	opportunity	opportunity	NOUN
ejsice-4608	4	6	to	to	PART
ejsice-4608	4	7	"	"	PUNCT
ejsice-4608	4	8	account	account	VERB
ejsice-4608	4	9	"	"	PUNCT
ejsice-4608	4	10	for	for	ADP
ejsice-4608	4	11	eu	eu	PROPN
ejsice-4608	4	12	policy	policy	NOUN
ejsice-4608	4	13	and	and	CCONJ
ejsice-4608	4	14	thus	thus	ADV
ejsice-4608	4	15	"	"	PUNCT
ejsice-4608	4	16	account	account	NOUN
ejsice-4608	4	17	"	"	PUNCT
ejsice-4608	4	18	for	for	ADP
ejsice-4608	4	19	the	the	DET
ejsice-4608	4	20	success	success	NOUN
ejsice-4608	4	21	or	or	CCONJ
ejsice-4608	4	22	failure	failure	NOUN
ejsice-4608	4	23	of	of	ADP
ejsice-4608	4	24	the	the	DET
ejsice-4608	4	25	implementation	implementation	NOUN
ejsice-4608	4	26	of	of	ADP
ejsice-4608	4	27	the	the	DET
ejsice-4608	4	28	commission	commission	NOUN
ejsice-4608	4	29	and	and	CCONJ
ejsice-4608	4	30	the	the	DET
ejsice-4608	4	31	member	member	NOUN
ejsice-4608	4	32	states	state	NOUN
ejsice-4608	4	33	.	.	PUNCT
ejsice-4608	5	1	keywords	keyword	NOUN
ejsice-4608	5	2	:	:	PUNCT
ejsice-4608	5	3	accountability	accountability	NOUN
ejsice-4608	5	4	methodology	methodology	NOUN
ejsice-4608	5	5	,	,	PUNCT
ejsice-4608	5	6	paying	pay	VERB
ejsice-4608	5	7	-	-	PUNCT
ejsice-4608	5	8	agencies	agency	NOUN
ejsice-4608	5	9	election	election	NOUN
ejsice-4608	5	10	governance	governance	NOUN
ejsice-4608	5	11	,	,	PUNCT
ejsice-4608	5	12	performance	performance	NOUN
ejsice-4608	5	13	human	human	ADJ
ejsice-4608	5	14	resource	resource	NOUN
ejsice-4608	5	15	model	model	NOUN
ejsice-4608	5	16	,	,	PUNCT
ejsice-4608	5	17	recruitment	recruitment	NOUN
ejsice-4608	5	18	explosion	explosion	NOUN
ejsice-4608	5	19	and	and	CCONJ
ejsice-4608	5	20	special	special	ADJ
ejsice-4608	5	21	report	report	NOUN
ejsice-4608	5	22	.	.	PUNCT
ejsice-4608	6	1	1	1	X
ejsice-4608	6	2	.	.	X
ejsice-4608	6	3	introduction	introduction	NOUN
ejsice-4608	6	4	to	to	ADP
ejsice-4608	6	5	the	the	DET
ejsice-4608	6	6	analysis	analysis	NOUN
ejsice-4608	6	7	of	of	ADP
ejsice-4608	6	8	the	the	DET
ejsice-4608	6	9	audit	audit	NOUN
ejsice-4608	6	10	methodology	methodology	NOUN
ejsice-4608	6	11	auditing	auditing	NOUN
ejsice-4608	6	12	is	be	AUX
ejsice-4608	6	13	a	a	DET
ejsice-4608	6	14	blurred	blurred	ADJ
ejsice-4608	6	15	concept	concept	NOUN
ejsice-4608	6	16	that	that	PRON
ejsice-4608	6	17	is	be	AUX
ejsice-4608	6	18	difficult	difficult	ADJ
ejsice-4608	6	19	to	to	PART
ejsice-4608	6	20	define	define	VERB
ejsice-4608	6	21	and	and	CCONJ
ejsice-4608	6	22	is	be	AUX
ejsice-4608	6	23	used	use	VERB
ejsice-4608	6	24	in	in	ADP
ejsice-4608	6	25	different	different	ADJ
ejsice-4608	6	26	ways	way	NOUN
ejsice-4608	6	27	in	in	ADP
ejsice-4608	6	28	different	different	ADJ
ejsice-4608	6	29	contexts	contexts	NOUN
ejsice-4608	6	30	(	(	PUNCT
ejsice-4608	6	31	denichilo	denichilo	ADJ
ejsice-4608	6	32	2019a	2019a	NUM
ejsice-4608	6	33	)	)	PUNCT
ejsice-4608	6	34	.	.	PUNCT
ejsice-4608	7	1	general	general	ADJ
ejsice-4608	7	2	concepts	concept	NOUN
ejsice-4608	7	3	include	include	VERB
ejsice-4608	7	4	audit	audit	NOUN
ejsice-4608	7	5	,	,	PUNCT
ejsice-4608	7	6	inspection	inspection	NOUN
ejsice-4608	7	7	and	and	CCONJ
ejsice-4608	7	8	control	control	NOUN
ejsice-4608	7	9	:	:	PUNCT
ejsice-4608	7	10	evaluation	evaluation	NOUN
ejsice-4608	7	11	of	of	ADP
ejsice-4608	7	12	eu	eu	PROPN
ejsice-4608	7	13	cohesion	cohesion	NOUN
ejsice-4608	7	14	policy	policy	NOUN
ejsice-4608	7	15	functions	function	NOUN
ejsice-4608	7	16	under	under	ADP
ejsice-4608	7	17	the	the	DET
ejsice-4608	7	18	general	general	ADJ
ejsice-4608	7	19	audit	audit	NOUN
ejsice-4608	7	20	term	term	NOUN
ejsice-4608	7	21	(	(	PUNCT
ejsice-4608	7	22	power	power	NOUN
ejsice-4608	7	23	1994	1994	NUM
ejsice-4608	7	24	)	)	PUNCT
ejsice-4608	7	25	.	.	PUNCT
ejsice-4608	8	1	to	to	PART
ejsice-4608	8	2	analyze	analyze	VERB
ejsice-4608	8	3	eu	eu	PROPN
ejsice-4608	8	4	reform	reform	NOUN
ejsice-4608	8	5	,	,	PUNCT
ejsice-4608	8	6	this	this	DET
ejsice-4608	8	7	work	work	NOUN
ejsice-4608	8	8	takes	take	VERB
ejsice-4608	8	9	an	an	DET
ejsice-4608	8	10	equally	equally	ADV
ejsice-4608	8	11	broad	broad	ADJ
ejsice-4608	8	12	approach	approach	NOUN
ejsice-4608	8	13	to	to	ADP
ejsice-4608	8	14	auditing	auditing	NOUN
ejsice-4608	8	15	,	,	PUNCT
ejsice-4608	8	16	which	which	PRON
ejsice-4608	8	17	includes	include	VERB
ejsice-4608	8	18	(	(	PUNCT
ejsice-4608	8	19	for	for	ADP
ejsice-4608	8	20	cohesion	cohesion	NOUN
ejsice-4608	8	21	policy	policy	NOUN
ejsice-4608	8	22	):	):	PUNCT
ejsice-4608	8	23	verification	verification	NOUN
ejsice-4608	8	24	of	of	ADP
ejsice-4608	8	25	the	the	DET
ejsice-4608	8	26	effective	effective	ADJ
ejsice-4608	8	27	functioning	functioning	NOUN
ejsice-4608	8	28	of	of	ADP
ejsice-4608	8	29	member	member	NOUN
ejsice-4608	8	30	states	state	NOUN
ejsice-4608	8	31	'	'	PART
ejsice-4608	8	32	controls	control	NOUN
ejsice-4608	8	33	,	,	PUNCT
ejsice-4608	8	34	as	as	SCONJ
ejsice-4608	8	35	undertaken	undertake	VERB
ejsice-4608	8	36	by	by	ADP
ejsice-4608	8	37	the	the	DET
ejsice-4608	8	38	commission	commission	NOUN
ejsice-4608	8	39	services	service	NOUN
ejsice-4608	8	40	and	and	CCONJ
ejsice-4608	8	41	bodies	body	NOUN
ejsice-4608	8	42	independent	independent	ADJ
ejsice-4608	8	43	in	in	ADP
ejsice-4608	8	44	the	the	DET
ejsice-4608	8	45	eu	eu	PROPN
ejsice-4608	8	46	member	member	NOUN
ejsice-4608	8	47	states	state	NOUN
ejsice-4608	8	48	;	;	PUNCT
ejsice-4608	8	49	and	and	CCONJ
ejsice-4608	8	50	control	control	NOUN
ejsice-4608	8	51	of	of	ADP
ejsice-4608	8	52	projects	project	NOUN
ejsice-4608	8	53	financed	finance	VERB
ejsice-4608	8	54	through	through	ADP
ejsice-4608	8	55	desk	desk	NOUN
ejsice-4608	8	56	-	-	PUNCT
ejsice-4608	8	57	based	base	VERB
ejsice-4608	8	58	controls	control	NOUN
ejsice-4608	8	59	and	and	CCONJ
ejsice-4608	8	60	on	on	ADP
ejsice-4608	8	61	-	-	PUNCT
ejsice-4608	8	62	site	site	NOUN
ejsice-4608	8	63	inspections	inspection	NOUN
ejsice-4608	8	64	through	through	ADP
ejsice-4608	8	65	the	the	DET
ejsice-4608	8	66	management	management	NOUN
ejsice-4608	8	67	and	and	CCONJ
ejsice-4608	8	68	certification	certification	NOUN
ejsice-4608	8	69	(	(	PUNCT
ejsice-4608	8	70	i.e.	i.e.	X
ejsice-4608	8	71	payment	payment	NOUN
ejsice-4608	8	72	)	)	PUNCT
ejsice-4608	8	73	of	of	ADP
ejsice-4608	8	74	the	the	DET
ejsice-4608	8	75	structural	structural	ADJ
ejsice-4608	8	76	fund	fund	NOUN
ejsice-4608	8	77	authorities	authority	NOUN
ejsice-4608	8	78	in	in	ADP
ejsice-4608	8	79	the	the	DET
ejsice-4608	8	80	member	member	NOUN
ejsice-4608	8	81	states	state	NOUN
ejsice-4608	8	82	.	.	PUNCT
ejsice-4608	9	1	as	as	ADP
ejsice-4608	9	2	an	an	DET
ejsice-4608	9	3	external	external	ADJ
ejsice-4608	9	4	audit	audit	NOUN
ejsice-4608	9	5	body	body	NOUN
ejsice-4608	9	6	,	,	PUNCT
ejsice-4608	9	7	the	the	DET
ejsice-4608	9	8	european	european	PROPN
ejsice-4608	9	9	court	court	NOUN
ejsice-4608	9	10	of	of	ADP
ejsice-4608	9	11	auditors	auditor	NOUN
ejsice-4608	9	12	(	(	PUNCT
ejsice-4608	9	13	hereafter	hereafter	ADV
ejsice-4608	9	14	the	the	DET
ejsice-4608	9	15	court	court	NOUN
ejsice-4608	9	16	)	)	PUNCT
ejsice-4608	9	17	is	be	AUX
ejsice-4608	9	18	not	not	PART
ejsice-4608	9	19	by	by	ADP
ejsice-4608	9	20	definition	definition	NOUN
ejsice-4608	9	21	part	part	NOUN
ejsice-4608	9	22	of	of	ADP
ejsice-4608	9	23	the	the	DET
ejsice-4608	9	24	internal	internal	ADJ
ejsice-4608	9	25	european	european	ADJ
ejsice-4608	9	26	journal	journal	PROPN
ejsice-4608	9	27	of	of	ADP
ejsice-4608	9	28	social	social	ADJ
ejsice-4608	9	29	impact	impact	NOUN
ejsice-4608	9	30	and	and	CCONJ
ejsice-4608	9	31	circular	circular	ADJ
ejsice-4608	9	32	economy	economy	NOUN
ejsice-4608	9	33	issn	issn	NOUN
ejsice-4608	9	34	:	:	PUNCT
ejsice-4608	9	35	2704	2704	NUM
ejsice-4608	9	36	-	-	SYM
ejsice-4608	9	37	9906	9906	NUM
ejsice-4608	9	38	doi	doi	NOUN
ejsice-4608	9	39	:	:	PUNCT
ejsice-4608	9	40	10.13135/2704	10.13135/2704	NUM
ejsice-4608	9	41	-	-	SYM
ejsice-4608	9	42	9906/4608	9906/4608	NUM
ejsice-4608	9	43	published	publish	VERB
ejsice-4608	9	44	by	by	ADP
ejsice-4608	9	45	university	university	PROPN
ejsice-4608	9	46	of	of	ADP
ejsice-4608	9	47	turin	turin	PROPN
ejsice-4608	9	48	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	9	49	ejsice	ejsice	PROPN
ejsice-4608	9	50	content	content	NOUN
ejsice-4608	9	51	is	be	AUX
ejsice-4608	9	52	licensed	license	VERB
ejsice-4608	9	53	under	under	ADP
ejsice-4608	9	54	a	a	DET
ejsice-4608	9	55	creative	creative	ADJ
ejsice-4608	9	56	commons	common	NOUN
ejsice-4608	9	57	attribution	attribution	NOUN
ejsice-4608	9	58	4.0	4.0	NUM
ejsice-4608	9	59	international	international	ADJ
ejsice-4608	9	60	license	license	NOUN
ejsice-4608	9	61	20	20	NUM
ejsice-4608	9	62	audit	audit	NOUN
ejsice-4608	9	63	/	/	SYM
ejsice-4608	9	64	control	control	NOUN
ejsice-4608	9	65	framework	framework	NOUN
ejsice-4608	9	66	under	under	ADP
ejsice-4608	9	67	shared	share	VERB
ejsice-4608	9	68	management	management	NOUN
ejsice-4608	9	69	,	,	PUNCT
ejsice-4608	9	70	although	although	SCONJ
ejsice-4608	9	71	administrative	administrative	ADJ
ejsice-4608	9	72	reforms	reform	NOUN
ejsice-4608	9	73	in	in	ADP
ejsice-4608	9	74	the	the	DET
ejsice-4608	9	75	commission	commission	NOUN
ejsice-4608	9	76	have	have	AUX
ejsice-4608	9	77	had	have	VERB
ejsice-4608	9	78	an	an	DET
ejsice-4608	9	79	impact	impact	NOUN
ejsice-4608	9	80	on	on	ADP
ejsice-4608	9	81	audit	audit	NOUN
ejsice-4608	9	82	activities	activity	NOUN
ejsice-4608	9	83	of	of	ADP
ejsice-4608	9	84	the	the	DET
ejsice-4608	9	85	court	court	NOUN
ejsice-4608	9	86	and	and	CCONJ
ejsice-4608	9	87	,	,	PUNCT
ejsice-4608	9	88	as	as	SCONJ
ejsice-4608	9	89	will	will	AUX
ejsice-4608	9	90	be	be	AUX
ejsice-4608	9	91	discussed	discuss	VERB
ejsice-4608	9	92	below	below	ADV
ejsice-4608	9	93	,	,	PUNCT
ejsice-4608	9	94	for	for	ADP
ejsice-4608	9	95	the	the	DET
ejsice-4608	9	96	voice	voice	NOUN
ejsice-4608	9	97	of	of	ADP
ejsice-4608	9	98	this	this	DET
ejsice-4608	9	99	institution	institution	NOUN
ejsice-4608	9	100	in	in	ADP
ejsice-4608	9	101	the	the	DET
ejsice-4608	9	102	post	post	ADJ
ejsice-4608	9	103	-	-	ADJ
ejsice-4608	9	104	reform	reform	ADJ
ejsice-4608	9	105	era	era	NOUN
ejsice-4608	9	106	.	.	PUNCT
ejsice-4608	10	1	from	from	ADP
ejsice-4608	10	2	a	a	DET
ejsice-4608	10	3	theoretical	theoretical	ADJ
ejsice-4608	10	4	point	point	NOUN
ejsice-4608	10	5	of	of	ADP
ejsice-4608	10	6	view	view	NOUN
ejsice-4608	10	7	,	,	PUNCT
ejsice-4608	10	8	the	the	DET
ejsice-4608	10	9	fundamental	fundamental	ADJ
ejsice-4608	10	10	functional	functional	ADJ
ejsice-4608	10	11	properties	property	NOUN
ejsice-4608	10	12	of	of	ADP
ejsice-4608	10	13	audit	audit	NOUN
ejsice-4608	10	14	and	and	CCONJ
ejsice-4608	10	15	control	control	NOUN
ejsice-4608	10	16	are	be	AUX
ejsice-4608	10	17	well	well	ADV
ejsice-4608	10	18	captured	capture	VERB
ejsice-4608	10	19	in	in	ADP
ejsice-4608	10	20	the	the	DET
ejsice-4608	10	21	classical	classical	ADJ
ejsice-4608	10	22	terms	term	NOUN
ejsice-4608	10	23	of	of	ADP
ejsice-4608	10	24	the	the	DET
ejsice-4608	10	25	main	main	ADJ
ejsice-4608	10	26	agent	agent	NOUN
ejsice-4608	10	27	(	(	PUNCT
ejsice-4608	10	28	power	power	NOUN
ejsice-4608	10	29	1994	1994	NUM
ejsice-4608	10	30	):	):	PUNCT
ejsice-4608	10	31	a	a	DET
ejsice-4608	10	32	monitoring	monitoring	NOUN
ejsice-4608	10	33	technology	technology	NOUN
ejsice-4608	10	34	used	use	VERB
ejsice-4608	10	35	to	to	PART
ejsice-4608	10	36	eliminate	eliminate	VERB
ejsice-4608	10	37	moral	moral	ADJ
ejsice-4608	10	38	hazard	hazard	NOUN
ejsice-4608	10	39	and	and	CCONJ
ejsice-4608	10	40	information	information	NOUN
ejsice-4608	10	41	asymmetries	asymmetry	NOUN
ejsice-4608	10	42	between	between	ADP
ejsice-4608	10	43	an	an	DET
ejsice-4608	10	44	agent	agent	NOUN
ejsice-4608	10	45	and	and	CCONJ
ejsice-4608	10	46	its	its	PRON
ejsice-4608	10	47	principal	principal	NOUN
ejsice-4608	10	48	in	in	ADP
ejsice-4608	10	49	order	order	NOUN
ejsice-4608	10	50	to	to	PART
ejsice-4608	10	51	restore	restore	VERB
ejsice-4608	10	52	or	or	CCONJ
ejsice-4608	10	53	improve	improve	VERB
ejsice-4608	10	54	trust	trust	NOUN
ejsice-4608	10	55	.	.	PUNCT
ejsice-4608	11	1	the	the	DET
ejsice-4608	11	2	use	use	NOUN
ejsice-4608	11	3	of	of	ADP
ejsice-4608	11	4	audit	audit	NOUN
ejsice-4608	11	5	and	and	CCONJ
ejsice-4608	11	6	control	control	NOUN
ejsice-4608	11	7	as	as	ADP
ejsice-4608	11	8	political	political	ADJ
ejsice-4608	11	9	technology	technology	NOUN
ejsice-4608	11	10	in	in	ADP
ejsice-4608	11	11	government	government	NOUN
ejsice-4608	11	12	has	have	AUX
ejsice-4608	11	13	grown	grow	VERB
ejsice-4608	11	14	since	since	SCONJ
ejsice-4608	11	15	the	the	DET
ejsice-4608	11	16	1980s	1980	NOUN
ejsice-4608	11	17	represented	represent	VERB
ejsice-4608	11	18	as	as	ADP
ejsice-4608	11	19	an	an	DET
ejsice-4608	11	20	explosion	explosion	NOUN
ejsice-4608	11	21	of	of	ADP
ejsice-4608	11	22	audit	audit	NOUN
ejsice-4608	11	23	by	by	ADP
ejsice-4608	11	24	power	power	NOUN
ejsice-4608	11	25	(	(	PUNCT
ejsice-4608	11	26	1994	1994	NUM
ejsice-4608	11	27	,	,	PUNCT
ejsice-4608	11	28	1997	1997	NUM
ejsice-4608	11	29	)	)	PUNCT
ejsice-4608	11	30	with	with	ADP
ejsice-4608	11	31	its	its	PRON
ejsice-4608	11	32	roots	root	NOUN
ejsice-4608	11	33	in	in	ADP
ejsice-4608	11	34	the	the	DET
ejsice-4608	11	35	erosion	erosion	NOUN
ejsice-4608	11	36	of	of	ADP
ejsice-4608	11	37	society	society	NOUN
ejsice-4608	11	38	's	's	PART
ejsice-4608	11	39	trust	trust	NOUN
ejsice-4608	11	40	and	and	CCONJ
ejsice-4608	11	41	public	public	ADJ
ejsice-4608	11	42	sector	sector	NOUN
ejsice-4608	11	43	management	management	NOUN
ejsice-4608	11	44	changes	change	NOUN
ejsice-4608	11	45	that	that	PRON
ejsice-4608	11	46	require	require	VERB
ejsice-4608	11	47	greater	great	ADJ
ejsice-4608	11	48	accounting	accounting	NOUN
ejsice-4608	11	49	,	,	PUNCT
ejsice-4608	11	50	verification	verification	NOUN
ejsice-4608	11	51	and	and	CCONJ
ejsice-4608	11	52	control	control	NOUN
ejsice-4608	11	53	.	.	PUNCT
ejsice-4608	12	1	in	in	ADP
ejsice-4608	12	2	the	the	DET
ejsice-4608	12	3	eu	eu	PROPN
ejsice-4608	12	4	context	context	NOUN
ejsice-4608	12	5	,	,	PUNCT
ejsice-4608	12	6	similar	similar	ADJ
ejsice-4608	12	7	factors	factor	NOUN
ejsice-4608	12	8	explain	explain	VERB
ejsice-4608	12	9	the	the	DET
ejsice-4608	12	10	shift	shift	NOUN
ejsice-4608	12	11	of	of	ADP
ejsice-4608	12	12	the	the	DET
ejsice-4608	12	13	audit	audit	NOUN
ejsice-4608	12	14	regime	regime	NOUN
ejsice-4608	12	15	.	.	PUNCT
ejsice-4608	13	1	an	an	DET
ejsice-4608	13	2	administrative	administrative	ADJ
ejsice-4608	13	3	reform	reform	NOUN
ejsice-4608	13	4	program	program	NOUN
ejsice-4608	13	5	in	in	ADP
ejsice-4608	13	6	2000	2000	NUM
ejsice-4608	13	7	was	be	AUX
ejsice-4608	13	8	triggered	trigger	VERB
ejsice-4608	13	9	by	by	ADP
ejsice-4608	13	10	an	an	DET
ejsice-4608	13	11	eu	eu	PROPN
ejsice-4608	13	12	financial	financial	ADJ
ejsice-4608	13	13	management	management	NOUN
ejsice-4608	13	14	scandal	scandal	NOUN
ejsice-4608	13	15	and	and	CCONJ
ejsice-4608	13	16	legitimacy	legitimacy	NOUN
ejsice-4608	13	17	crisis	crisis	NOUN
ejsice-4608	13	18	(	(	PUNCT
ejsice-4608	13	19	balint	balint	PROPN
ejsice-4608	13	20	et	et	PROPN
ejsice-4608	13	21	al	al	PROPN
ejsice-4608	13	22	.	.	PROPN
ejsice-4608	13	23	2008	2008	NUM
ejsice-4608	13	24	)	)	PUNCT
ejsice-4608	13	25	.	.	PUNCT
ejsice-4608	14	1	of	of	ADP
ejsice-4608	14	2	primary	primary	ADJ
ejsice-4608	14	3	concern	concern	NOUN
ejsice-4608	14	4	here	here	ADV
ejsice-4608	14	5	are	be	AUX
ejsice-4608	14	6	the	the	DET
ejsice-4608	14	7	subsequent	subsequent	ADJ
ejsice-4608	14	8	effects	effect	NOUN
ejsice-4608	14	9	on	on	ADP
ejsice-4608	14	10	policy	policy	NOUN
ejsice-4608	14	11	implementation	implementation	NOUN
ejsice-4608	14	12	and	and	CCONJ
ejsice-4608	14	13	the	the	DET
ejsice-4608	14	14	results	result	NOUN
ejsice-4608	14	15	in	in	ADP
ejsice-4608	14	16	eu	eu	PROPN
ejsice-4608	14	17	cohesion	cohesion	NOUN
ejsice-4608	14	18	policy	policy	NOUN
ejsice-4608	14	19	.	.	PUNCT
ejsice-4608	15	1	the	the	DET
ejsice-4608	15	2	starting	starting	NOUN
ejsice-4608	15	3	point	point	NOUN
ejsice-4608	15	4	is	be	AUX
ejsice-4608	15	5	to	to	PART
ejsice-4608	15	6	specify	specify	VERB
ejsice-4608	15	7	the	the	DET
ejsice-4608	15	8	implications	implication	NOUN
ejsice-4608	15	9	for	for	ADP
ejsice-4608	15	10	the	the	DET
ejsice-4608	15	11	audit	audit	NOUN
ejsice-4608	15	12	and	and	CCONJ
ejsice-4608	15	13	how	how	SCONJ
ejsice-4608	15	14	the	the	DET
ejsice-4608	15	15	process	process	NOUN
ejsice-4608	15	16	has	have	AUX
ejsice-4608	15	17	transformed	transform	VERB
ejsice-4608	15	18	the	the	DET
ejsice-4608	15	19	scope	scope	NOUN
ejsice-4608	15	20	and	and	CCONJ
ejsice-4608	15	21	intensity	intensity	NOUN
ejsice-4608	15	22	of	of	ADP
ejsice-4608	15	23	the	the	DET
ejsice-4608	15	24	audit	audit	NOUN
ejsice-4608	15	25	,	,	PUNCT
ejsice-4608	15	26	control	control	NOUN
ejsice-4608	15	27	and	and	CCONJ
ejsice-4608	15	28	reporting	reporting	NOUN
ejsice-4608	15	29	activity	activity	NOUN
ejsice-4608	15	30	(	(	PUNCT
ejsice-4608	15	31	denichilo	denichilo	ADJ
ejsice-4608	15	32	2019b	2019b	NUM
ejsice-4608	15	33	)	)	PUNCT
ejsice-4608	15	34	.	.	PUNCT
ejsice-4608	16	1	the	the	DET
ejsice-4608	16	2	main	main	ADJ
ejsice-4608	16	3	questions	question	NOUN
ejsice-4608	16	4	are	be	AUX
ejsice-4608	16	5	:	:	PUNCT
ejsice-4608	16	6	what	what	DET
ejsice-4608	16	7	form	form	NOUN
ejsice-4608	16	8	did	do	AUX
ejsice-4608	16	9	the	the	DET
ejsice-4608	16	10	audit	audit	NOUN
ejsice-4608	16	11	explosion	explosion	NOUN
ejsice-4608	16	12	take	take	VERB
ejsice-4608	16	13	and	and	CCONJ
ejsice-4608	16	14	why	why	SCONJ
ejsice-4608	16	15	?	?	PUNCT
ejsice-4608	17	1	what	what	PRON
ejsice-4608	17	2	are	be	AUX
ejsice-4608	17	3	the	the	DET
ejsice-4608	17	4	consequences	consequence	NOUN
ejsice-4608	17	5	?	?	PUNCT
ejsice-4608	18	1	and	and	CCONJ
ejsice-4608	18	2	how	how	SCONJ
ejsice-4608	18	3	effectively	effectively	ADV
ejsice-4608	18	4	has	have	AUX
ejsice-4608	18	5	it	it	PRON
ejsice-4608	18	6	solved	solve	VERB
ejsice-4608	18	7	the	the	DET
ejsice-4608	18	8	underlying	underlie	VERB
ejsice-4608	18	9	problems	problem	NOUN
ejsice-4608	18	10	?	?	PUNCT
ejsice-4608	19	1	the	the	DET
ejsice-4608	19	2	assessment	assessment	NOUN
ejsice-4608	19	3	of	of	ADP
ejsice-4608	19	4	the	the	DET
ejsice-4608	19	5	form	form	NOUN
ejsice-4608	19	6	of	of	ADP
ejsice-4608	19	7	the	the	DET
ejsice-4608	19	8	eu	eu	PROPN
ejsice-4608	19	9	audit	audit	NOUN
ejsice-4608	19	10	explosion	explosion	NOUN
ejsice-4608	19	11	can	can	AUX
ejsice-4608	19	12	draw	draw	VERB
ejsice-4608	19	13	on	on	ADP
ejsice-4608	19	14	comparative	comparative	ADJ
ejsice-4608	19	15	administration	administration	NOUN
ejsice-4608	19	16	literature	literature	NOUN
ejsice-4608	19	17	,	,	PUNCT
ejsice-4608	19	18	which	which	PRON
ejsice-4608	19	19	documents	document	VERB
ejsice-4608	19	20	two	two	NUM
ejsice-4608	19	21	distinct	distinct	ADJ
ejsice-4608	19	22	public	public	ADJ
ejsice-4608	19	23	sector	sector	NOUN
ejsice-4608	19	24	audit	audit	NOUN
ejsice-4608	19	25	models	model	NOUN
ejsice-4608	19	26	:	:	PUNCT
ejsice-4608	19	27	the	the	DET
ejsice-4608	19	28	compliance	compliance	NOUN
ejsice-4608	19	29	model	model	NOUN
ejsice-4608	19	30	and	and	CCONJ
ejsice-4608	19	31	the	the	DET
ejsice-4608	19	32	performance	performance	NOUN
ejsice-4608	19	33	model	model	NOUN
ejsice-4608	19	34	(	(	PUNCT
ejsice-4608	19	35	barzelay	barzelay	ADJ
ejsice-4608	19	36	1997	1997	NUM
ejsice-4608	19	37	;	;	PUNCT
ejsice-4608	19	38	pollit	pollit	VERB
ejsice-4608	19	39	1999	1999	NUM
ejsice-4608	19	40	)	)	PUNCT
ejsice-4608	19	41	.	.	PUNCT
ejsice-4608	20	1	the	the	DET
ejsice-4608	20	2	compliance	compliance	NOUN
ejsice-4608	20	3	model	model	NOUN
ejsice-4608	20	4	has	have	VERB
ejsice-4608	20	5	its	its	PRON
ejsice-4608	20	6	roots	root	NOUN
ejsice-4608	20	7	in	in	ADP
ejsice-4608	20	8	the	the	DET
ejsice-4608	20	9	financial	financial	ADJ
ejsice-4608	20	10	audit	audit	NOUN
ejsice-4608	20	11	based	base	VERB
ejsice-4608	20	12	on	on	ADP
ejsice-4608	20	13	the	the	DET
ejsice-4608	20	14	accounting	accounting	NOUN
ejsice-4608	20	15	practices	practice	NOUN
ejsice-4608	20	16	of	of	ADP
ejsice-4608	20	17	private	private	ADJ
ejsice-4608	20	18	companies	company	NOUN
ejsice-4608	20	19	(	(	PUNCT
ejsice-4608	20	20	power	power	NOUN
ejsice-4608	20	21	1997	1997	NUM
ejsice-4608	20	22	)	)	PUNCT
ejsice-4608	20	23	and	and	CCONJ
ejsice-4608	20	24	the	the	DET
ejsice-4608	20	25	internal	internal	ADJ
ejsice-4608	20	26	accounting	accounting	NOUN
ejsice-4608	20	27	in	in	ADP
ejsice-4608	20	28	the	the	DET
ejsice-4608	20	29	government	government	NOUN
ejsice-4608	20	30	can	can	AUX
ejsice-4608	20	31	be	be	AUX
ejsice-4608	20	32	traced	trace	VERB
ejsice-4608	20	33	back	back	ADV
ejsice-4608	20	34	to	to	ADP
ejsice-4608	20	35	millennia	millennia	PROPN
ejsice-4608	20	36	.	.	PUNCT
ejsice-4608	21	1	fraud	fraud	NOUN
ejsice-4608	21	2	and	and	CCONJ
ejsice-4608	21	3	error	error	NOUN
ejsice-4608	21	4	detection	detection	NOUN
ejsice-4608	21	5	was	be	AUX
ejsice-4608	21	6	the	the	DET
ejsice-4608	21	7	original	original	ADJ
ejsice-4608	21	8	goal	goal	NOUN
ejsice-4608	21	9	of	of	ADP
ejsice-4608	21	10	the	the	DET
ejsice-4608	21	11	financial	financial	ADJ
ejsice-4608	21	12	review	review	NOUN
ejsice-4608	21	13	and	and	CCONJ
ejsice-4608	21	14	a	a	DET
ejsice-4608	21	15	close	close	ADJ
ejsice-4608	21	16	association	association	NOUN
ejsice-4608	21	17	remains	remain	VERB
ejsice-4608	21	18	.	.	PUNCT
ejsice-4608	22	1	the	the	DET
ejsice-4608	22	2	compliance	compliance	NOUN
ejsice-4608	22	3	audit	audit	NOUN
ejsice-4608	22	4	focuses	focus	VERB
ejsice-4608	22	5	on	on	ADP
ejsice-4608	22	6	legal	legal	ADJ
ejsice-4608	22	7	and	and	CCONJ
ejsice-4608	22	8	administrative	administrative	ADJ
ejsice-4608	22	9	compliance	compliance	NOUN
ejsice-4608	22	10	and	and	CCONJ
ejsice-4608	22	11	on	on	ADP
ejsice-4608	22	12	the	the	DET
ejsice-4608	22	13	probity	probity	NOUN
ejsice-4608	22	14	and	and	CCONJ
ejsice-4608	22	15	correctness	correctness	NOUN
ejsice-4608	22	16	of	of	ADP
ejsice-4608	22	17	the	the	DET
ejsice-4608	22	18	administration	administration	NOUN
ejsice-4608	22	19	,	,	PUNCT
ejsice-4608	22	20	financial	financial	ADJ
ejsice-4608	22	21	systems	system	NOUN
ejsice-4608	22	22	and	and	CCONJ
ejsice-4608	22	23	management	management	NOUN
ejsice-4608	22	24	control	control	NOUN
ejsice-4608	22	25	systems	system	NOUN
ejsice-4608	22	26	.	.	PUNCT
ejsice-4608	23	1	performance	performance	NOUN
ejsice-4608	23	2	auditing	auditing	NOUN
ejsice-4608	23	3	has	have	AUX
ejsice-4608	23	4	developed	develop	VERB
ejsice-4608	23	5	since	since	SCONJ
ejsice-4608	23	6	the	the	DET
ejsice-4608	23	7	mid-1980s	mid-1980	NOUN
ejsice-4608	23	8	(	(	PUNCT
ejsice-4608	23	9	pollit	pollit	NOUN
ejsice-4608	23	10	1999	1999	NUM
ejsice-4608	23	11	)	)	PUNCT
ejsice-4608	23	12	.	.	PUNCT
ejsice-4608	24	1	it	it	PRON
ejsice-4608	24	2	resembles	resemble	VERB
ejsice-4608	24	3	evaluation	evaluation	NOUN
ejsice-4608	24	4	in	in	ADP
ejsice-4608	24	5	probing	probe	VERB
ejsice-4608	24	6	the	the	DET
ejsice-4608	24	7	efficiency	efficiency	NOUN
ejsice-4608	24	8	and	and	CCONJ
ejsice-4608	24	9	effectiveness	effectiveness	NOUN
ejsice-4608	24	10	of	of	ADP
ejsice-4608	24	11	public	public	ADJ
ejsice-4608	24	12	programs	program	NOUN
ejsice-4608	24	13	,	,	PUNCT
ejsice-4608	24	14	but	but	CCONJ
ejsice-4608	24	15	is	be	AUX
ejsice-4608	24	16	undertaken	undertake	VERB
ejsice-4608	24	17	in	in	ADP
ejsice-4608	24	18	a	a	DET
ejsice-4608	24	19	similar	similar	ADJ
ejsice-4608	24	20	way	way	NOUN
ejsice-4608	24	21	to	to	ADP
ejsice-4608	24	22	auditing	auditing	NOUN
ejsice-4608	24	23	(	(	PUNCT
ejsice-4608	24	24	barzelay	barzelay	ADJ
ejsice-4608	24	25	1997	1997	NUM
ejsice-4608	24	26	)	)	PUNCT
ejsice-4608	24	27	.	.	PUNCT
ejsice-4608	25	1	the	the	DET
ejsice-4608	25	2	easily	easily	ADV
ejsice-4608	25	3	quantifiable	quantifiable	ADJ
ejsice-4608	25	4	numerical	numerical	ADJ
ejsice-4608	25	5	indicators	indicator	NOUN
ejsice-4608	25	6	used	use	VERB
ejsice-4608	25	7	in	in	ADP
ejsice-4608	25	8	financial	financial	ADJ
ejsice-4608	25	9	accounting	accounting	NOUN
ejsice-4608	25	10	are	be	AUX
ejsice-4608	25	11	complemented	complement	VERB
ejsice-4608	25	12	by	by	ADP
ejsice-4608	25	13	qualitative	qualitative	ADJ
ejsice-4608	25	14	output	output	NOUN
ejsice-4608	25	15	-	-	PUNCT
ejsice-4608	25	16	oriented	orient	VERB
ejsice-4608	25	17	indicators	indicator	NOUN
ejsice-4608	25	18	.	.	PUNCT
ejsice-4608	26	1	the	the	DET
ejsice-4608	26	2	focus	focus	NOUN
ejsice-4608	26	3	shifts	shift	NOUN
ejsice-4608	26	4	accordingly	accordingly	ADV
ejsice-4608	26	5	from	from	ADP
ejsice-4608	26	6	inputs	input	NOUN
ejsice-4608	26	7	to	to	ADP
ejsice-4608	26	8	outputs	output	NOUN
ejsice-4608	26	9	and	and	CCONJ
ejsice-4608	26	10	outcomes	outcome	NOUN
ejsice-4608	26	11	of	of	ADP
ejsice-4608	26	12	public	public	ADJ
ejsice-4608	26	13	sectoral	sectoral	ADJ
ejsice-4608	26	14	activities	activity	NOUN
ejsice-4608	26	15	(	(	PUNCT
ejsice-4608	26	16	pollitt	pollitt	NOUN
ejsice-4608	26	17	1999	1999	NUM
ejsice-4608	26	18	)	)	PUNCT
ejsice-4608	26	19	.	.	PUNCT
ejsice-4608	27	1	the	the	DET
ejsice-4608	27	2	pace	pace	NOUN
ejsice-4608	27	3	and	and	CCONJ
ejsice-4608	27	4	extent	extent	NOUN
ejsice-4608	27	5	of	of	ADP
ejsice-4608	27	6	the	the	DET
ejsice-4608	27	7	transition	transition	NOUN
ejsice-4608	27	8	to	to	ADP
ejsice-4608	27	9	performance	performance	NOUN
ejsice-4608	27	10	auditing	auditing	NOUN
ejsice-4608	27	11	varies	vary	VERB
ejsice-4608	27	12	internationally	internationally	ADV
ejsice-4608	27	13	.	.	PUNCT
ejsice-4608	28	1	the	the	DET
ejsice-4608	28	2	leaders	leader	NOUN
ejsice-4608	28	3	are	be	AUX
ejsice-4608	28	4	the	the	DET
ejsice-4608	28	5	united	united	ADJ
ejsice-4608	28	6	kingdom	kingdom	PROPN
ejsice-4608	28	7	,	,	PUNCT
ejsice-4608	28	8	australia	australia	PROPN
ejsice-4608	28	9	,	,	PUNCT
ejsice-4608	28	10	north	north	PROPN
ejsice-4608	28	11	america	america	PROPN
ejsice-4608	28	12	and	and	CCONJ
ejsice-4608	28	13	scandinavia	scandinavia	PROPN
ejsice-4608	28	14	(	(	PUNCT
ejsice-4608	28	15	barzelay	barzelay	PROPN
ejsice-4608	28	16	1997	1997	NUM
ejsice-4608	28	17	;	;	PUNCT
ejsice-4608	28	18	pollitt	pollitt	NOUN
ejsice-4608	28	19	1999	1999	NUM
ejsice-4608	28	20	)	)	PUNCT
ejsice-4608	28	21	.	.	PUNCT
ejsice-4608	29	1	countries	country	NOUN
ejsice-4608	29	2	that	that	PRON
ejsice-4608	29	3	adopt	adopt	VERB
ejsice-4608	29	4	performance	performance	NOUN
ejsice-4608	29	5	-	-	PUNCT
ejsice-4608	29	6	oriented	orient	VERB
ejsice-4608	29	7	management	management	NOUN
ejsice-4608	29	8	doctrines	doctrine	NOUN
ejsice-4608	29	9	have	have	AUX
ejsice-4608	29	10	generally	generally	ADV
ejsice-4608	29	11	been	be	AUX
ejsice-4608	29	12	proactive	proactive	ADJ
ejsice-4608	29	13	in	in	ADP
ejsice-4608	29	14	auditing	auditing	NOUN
ejsice-4608	29	15	performance	performance	NOUN
ejsice-4608	29	16	.	.	PUNCT
ejsice-4608	30	1	countries	country	NOUN
ejsice-4608	30	2	with	with	ADP
ejsice-4608	30	3	a	a	DET
ejsice-4608	30	4	stronger	strong	ADJ
ejsice-4608	30	5	tradition	tradition	NOUN
ejsice-4608	30	6	of	of	ADP
ejsice-4608	30	7	administrative	administrative	ADJ
ejsice-4608	30	8	law	law	NOUN
ejsice-4608	30	9	and	and	CCONJ
ejsice-4608	30	10	a	a	DET
ejsice-4608	30	11	strong	strong	ADJ
ejsice-4608	30	12	rechtsstaat	rechtsstaat	NOUN
ejsice-4608	30	13	(	(	PUNCT
ejsice-4608	30	14	e.g.	e.g.	ADV
ejsice-4608	30	15	france	france	PROPN
ejsice-4608	30	16	,	,	PUNCT
ejsice-4608	30	17	germany	germany	PROPN
ejsice-4608	30	18	and	and	CCONJ
ejsice-4608	30	19	italy	italy	PROPN
ejsice-4608	30	20	)	)	PUNCT
ejsice-4608	30	21	have	have	AUX
ejsice-4608	30	22	been	be	AUX
ejsice-4608	30	23	more	more	ADV
ejsice-4608	30	24	cautious	cautious	ADJ
ejsice-4608	30	25	.	.	PUNCT
ejsice-4608	31	1	a	a	DET
ejsice-4608	31	2	similar	similar	ADJ
ejsice-4608	31	3	correlation	correlation	NOUN
ejsice-4608	31	4	applies	apply	VERB
ejsice-4608	31	5	to	to	ADP
ejsice-4608	31	6	internal	internal	ADJ
ejsice-4608	31	7	audit	audit	NOUN
ejsice-4608	31	8	and	and	CCONJ
ejsice-4608	31	9	control	control	NOUN
ejsice-4608	31	10	experiences	experience	NOUN
ejsice-4608	31	11	(	(	PUNCT
ejsice-4608	31	12	pollitt	pollitt	NOUN
ejsice-4608	31	13	and	and	CCONJ
ejsice-4608	31	14	bouckaert	bouckaert	ADJ
ejsice-4608	31	15	2004	2004	NUM
ejsice-4608	31	16	;	;	PUNCT
ejsice-4608	31	17	power	power	NOUN
ejsice-4608	31	18	2005	2005	NUM
ejsice-4608	31	19	)	)	PUNCT
ejsice-4608	31	20	.	.	PUNCT
ejsice-4608	32	1	this	this	DET
ejsice-4608	32	2	literature	literature	NOUN
ejsice-4608	32	3	suggests	suggest	VERB
ejsice-4608	32	4	that	that	SCONJ
ejsice-4608	32	5	an	an	DET
ejsice-4608	32	6	explosion	explosion	NOUN
ejsice-4608	32	7	of	of	ADP
ejsice-4608	32	8	the	the	DET
ejsice-4608	32	9	eu	eu	PROPN
ejsice-4608	32	10	audit	audit	NOUN
ejsice-4608	32	11	should	should	AUX
ejsice-4608	32	12	take	take	VERB
ejsice-4608	32	13	or	or	CCONJ
ejsice-4608	32	14	approach	approach	VERB
ejsice-4608	32	15	the	the	DET
ejsice-4608	32	16	shape	shape	NOUN
ejsice-4608	32	17	of	of	ADP
ejsice-4608	32	18	the	the	DET
ejsice-4608	32	19	performance	performance	NOUN
ejsice-4608	32	20	model	model	NOUN
ejsice-4608	32	21	.	.	PUNCT
ejsice-4608	33	1	after	after	ADV
ejsice-4608	33	2	all	all	ADV
ejsice-4608	33	3	,	,	PUNCT
ejsice-4608	33	4	the	the	DET
ejsice-4608	33	5	new	new	ADJ
ejsice-4608	33	6	public	public	ADJ
ejsice-4608	33	7	management	management	NOUN
ejsice-4608	33	8	principles	principle	NOUN
ejsice-4608	33	9	were	be	AUX
ejsice-4608	33	10	the	the	DET
ejsice-4608	33	11	basis	basis	NOUN
ejsice-4608	33	12	of	of	ADP
ejsice-4608	33	13	the	the	DET
ejsice-4608	33	14	commission	commission	NOUN
ejsice-4608	33	15	's	's	PART
ejsice-4608	33	16	administrative	administrative	PROPN
ejsice-4608	33	17	reform	reform	NOUN
ejsice-4608	33	18	program	program	NOUN
ejsice-4608	33	19	(	(	PUNCT
ejsice-4608	33	20	knill	knill	NOUN
ejsice-4608	33	21	and	and	CCONJ
ejsice-4608	33	22	balint	balint	PROPN
ejsice-4608	33	23	2008	2008	NUM
ejsice-4608	33	24	)	)	PUNCT
ejsice-4608	33	25	,	,	PUNCT
ejsice-4608	33	26	which	which	PRON
ejsice-4608	33	27	said	say	VERB
ejsice-4608	33	28	it	it	PRON
ejsice-4608	33	29	sought	seek	VERB
ejsice-4608	33	30	to	to	PART
ejsice-4608	33	31	improve	improve	VERB
ejsice-4608	33	32	effectiveness	effectiveness	NOUN
ejsice-4608	33	33	,	,	PUNCT
ejsice-4608	33	34	focus	focus	VERB
ejsice-4608	33	35	on	on	ADP
ejsice-4608	33	36	performance	performance	NOUN
ejsice-4608	33	37	and	and	CCONJ
ejsice-4608	33	38	provide	provide	VERB
ejsice-4608	33	39	more	more	ADV
ejsice-4608	33	40	profitable	profitable	ADJ
ejsice-4608	33	41	training	training	NOUN
ejsice-4608	33	42	in	in	ADP
ejsice-4608	33	43	financial	financial	ADJ
ejsice-4608	33	44	management	management	NOUN
ejsice-4608	33	45	,	,	PUNCT
ejsice-4608	33	46	audit	audit	NOUN
ejsice-4608	33	47	and	and	CCONJ
ejsice-4608	33	48	control	control	NOUN
ejsice-4608	33	49	.	.	PUNCT
ejsice-4608	34	1	furthermore	furthermore	ADV
ejsice-4608	34	2	,	,	PUNCT
ejsice-4608	34	3	more	more	ADJ
ejsice-4608	34	4	than	than	ADP
ejsice-4608	34	5	other	other	ADJ
ejsice-4608	34	6	eu	eu	PROPN
ejsice-4608	34	7	policy	policy	NOUN
ejsice-4608	34	8	areas	area	NOUN
ejsice-4608	34	9	,	,	PUNCT
ejsice-4608	34	10	cohesion	cohesion	NOUN
ejsice-4608	34	11	policy	policy	NOUN
ejsice-4608	34	12	has	have	AUX
ejsice-4608	34	13	established	establish	VERB
ejsice-4608	34	14	monitoring	monitoring	NOUN
ejsice-4608	34	15	and	and	CCONJ
ejsice-4608	34	16	evaluation	evaluation	NOUN
ejsice-4608	34	17	mechanisms	mechanism	NOUN
ejsice-4608	34	18	for	for	ADP
ejsice-4608	34	19	evaluating	evaluate	VERB
ejsice-4608	34	20	policy	policy	NOUN
ejsice-4608	34	21	performance	performance	NOUN
ejsice-4608	34	22	,	,	PUNCT
ejsice-4608	34	23	creating	create	VERB
ejsice-4608	34	24	pre	pre	ADJ
ejsice-4608	34	25	-	-	ADJ
ejsice-4608	34	26	existing	existing	ADJ
ejsice-4608	34	27	knowledge	knowledge	NOUN
ejsice-4608	34	28	that	that	PRON
ejsice-4608	34	29	would	would	AUX
ejsice-4608	34	30	facilitate	facilitate	VERB
ejsice-4608	34	31	performance	performance	NOUN
ejsice-4608	34	32	auditing	auditing	NOUN
ejsice-4608	34	33	(	(	PUNCT
ejsice-4608	34	34	pollitt	pollitt	NOUN
ejsice-4608	34	35	and	and	CCONJ
ejsice-4608	34	36	bouckaert	bouckaert	ADJ
ejsice-4608	34	37	2004	2004	NUM
ejsice-4608	34	38	,	,	PUNCT
ejsice-4608	34	39	pollit	pollit	VERB
ejsice-4608	34	40	et	et	PROPN
ejsice-4608	34	41	al	al	PROPN
ejsice-4608	34	42	.	.	PROPN
ejsice-4608	34	43	1999	1999	NUM
ejsice-4608	34	44	)	)	PUNCT
ejsice-4608	34	45	.	.	PUNCT
ejsice-4608	35	1	this	this	PRON
ejsice-4608	35	2	leads	lead	VERB
ejsice-4608	35	3	to	to	ADP
ejsice-4608	35	4	the	the	DET
ejsice-4608	35	5	second	second	ADJ
ejsice-4608	35	6	question	question	NOUN
ejsice-4608	35	7	relating	relate	VERB
ejsice-4608	35	8	to	to	ADP
ejsice-4608	35	9	the	the	DET
ejsice-4608	35	10	behavioral	behavioral	ADJ
ejsice-4608	35	11	impacts	impact	NOUN
ejsice-4608	35	12	of	of	ADP
ejsice-4608	35	13	the	the	DET
ejsice-4608	35	14	growth	growth	NOUN
ejsice-4608	35	15	of	of	ADP
ejsice-4608	35	16	the	the	DET
ejsice-4608	35	17	audit	audit	NOUN
ejsice-4608	35	18	,	,	PUNCT
ejsice-4608	35	19	for	for	ADP
ejsice-4608	35	20	which	which	PRON
ejsice-4608	35	21	the	the	DET
ejsice-4608	35	22	thesis	thesis	NOUN
ejsice-4608	35	23	of	of	ADP
ejsice-4608	35	24	the	the	DET
ejsice-4608	35	25	explosion	explosion	NOUN
ejsice-4608	35	26	of	of	ADP
ejsice-4608	35	27	power	power	NOUN
ejsice-4608	35	28	's	's	PART
ejsice-4608	35	29	audit	audit	NOUN
ejsice-4608	35	30	highlighted	highlight	VERB
ejsice-4608	35	31	several	several	ADJ
ejsice-4608	35	32	pathologies	pathology	NOUN
ejsice-4608	35	33	.	.	PUNCT
ejsice-4608	36	1	the	the	DET
ejsice-4608	36	2	audit	audit	NOUN
ejsice-4608	36	3	explosion	explosion	NOUN
ejsice-4608	36	4	(	(	PUNCT
ejsice-4608	36	5	power	power	NOUN
ejsice-4608	36	6	2002	2002	NUM
ejsice-4608	36	7	)	)	PUNCT
ejsice-4608	36	8	may	may	AUX
ejsice-4608	36	9	result	result	VERB
ejsice-4608	36	10	in	in	ADP
ejsice-4608	36	11	a	a	DET
ejsice-4608	36	12	priority	priority	NOUN
ejsice-4608	36	13	decline	decline	NOUN
ejsice-4608	36	14	european	european	ADJ
ejsice-4608	36	15	journal	journal	NOUN
ejsice-4608	36	16	of	of	ADP
ejsice-4608	36	17	social	social	ADJ
ejsice-4608	36	18	impact	impact	NOUN
ejsice-4608	36	19	and	and	CCONJ
ejsice-4608	36	20	circular	circular	ADJ
ejsice-4608	36	21	economy	economy	NOUN
ejsice-4608	36	22	issn	issn	NOUN
ejsice-4608	36	23	:	:	PUNCT
ejsice-4608	36	24	2704	2704	NUM
ejsice-4608	36	25	-	-	SYM
ejsice-4608	36	26	9906	9906	NUM
ejsice-4608	36	27	doi	doi	NOUN
ejsice-4608	36	28	:	:	PUNCT
ejsice-4608	36	29	10.13135/2704	10.13135/2704	NUM
ejsice-4608	36	30	-	-	SYM
ejsice-4608	36	31	9906/4608	9906/4608	NUM
ejsice-4608	36	32	published	publish	VERB
ejsice-4608	36	33	by	by	ADP
ejsice-4608	36	34	university	university	PROPN
ejsice-4608	36	35	of	of	ADP
ejsice-4608	36	36	turin	turin	PROPN
ejsice-4608	36	37	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	36	38	ejsice	ejsice	PROPN
ejsice-4608	36	39	content	content	NOUN
ejsice-4608	36	40	is	be	AUX
ejsice-4608	36	41	licensed	license	VERB
ejsice-4608	36	42	under	under	ADP
ejsice-4608	36	43	a	a	DET
ejsice-4608	36	44	creative	creative	ADJ
ejsice-4608	36	45	commons	common	NOUN
ejsice-4608	36	46	attribution	attribution	NOUN
ejsice-4608	36	47	4.0	4.0	NUM
ejsice-4608	36	48	international	international	ADJ
ejsice-4608	36	49	license	license	NOUN
ejsice-4608	36	50	21	21	NUM
ejsice-4608	36	51	in	in	ADP
ejsice-4608	36	52	the	the	DET
ejsice-4608	36	53	provision	provision	NOUN
ejsice-4608	36	54	of	of	ADP
ejsice-4608	36	55	public	public	ADJ
ejsice-4608	36	56	services	service	NOUN
ejsice-4608	36	57	due	due	ADP
ejsice-4608	36	58	to	to	ADP
ejsice-4608	36	59	resource	resource	NOUN
ejsice-4608	36	60	costs	cost	NOUN
ejsice-4608	36	61	.	.	PUNCT
ejsice-4608	37	1	an	an	DET
ejsice-4608	37	2	organization	organization	NOUN
ejsice-4608	37	3	that	that	PRON
ejsice-4608	37	4	wants	want	VERB
ejsice-4608	37	5	to	to	PART
ejsice-4608	37	6	survive	survive	VERB
ejsice-4608	37	7	an	an	DET
ejsice-4608	37	8	audit	audit	NOUN
ejsice-4608	37	9	must	must	AUX
ejsice-4608	37	10	invest	invest	VERB
ejsice-4608	37	11	in	in	ADP
ejsice-4608	37	12	reporting	reporting	NOUN
ejsice-4608	37	13	,	,	PUNCT
ejsice-4608	37	14	monitoring	monitoring	NOUN
ejsice-4608	37	15	and	and	CCONJ
ejsice-4608	37	16	control	control	NOUN
ejsice-4608	37	17	systems	system	NOUN
ejsice-4608	37	18	,	,	PUNCT
ejsice-4608	37	19	rather	rather	ADV
ejsice-4608	37	20	than	than	ADP
ejsice-4608	37	21	improving	improve	VERB
ejsice-4608	37	22	performance	performance	NOUN
ejsice-4608	37	23	(	(	PUNCT
ejsice-4608	37	24	power	power	NOUN
ejsice-4608	37	25	1994	1994	NUM
ejsice-4608	37	26	)	)	PUNCT
ejsice-4608	37	27	.	.	PUNCT
ejsice-4608	38	1	additionally	additionally	ADV
ejsice-4608	38	2	,	,	PUNCT
ejsice-4608	38	3	the	the	DET
ejsice-4608	38	4	growth	growth	NOUN
ejsice-4608	38	5	of	of	ADP
ejsice-4608	38	6	audit	audit	NOUN
ejsice-4608	38	7	and	and	CCONJ
ejsice-4608	38	8	control	control	NOUN
ejsice-4608	38	9	can	can	AUX
ejsice-4608	38	10	aggravate	aggravate	VERB
ejsice-4608	38	11	mistrust	mistrust	NOUN
ejsice-4608	38	12	(	(	PUNCT
ejsice-4608	38	13	power	power	NOUN
ejsice-4608	38	14	2000b	2000b	NUM
ejsice-4608	38	15	)	)	PUNCT
ejsice-4608	38	16	.	.	PUNCT
ejsice-4608	39	1	auditors	auditor	NOUN
ejsice-4608	39	2	can	can	AUX
ejsice-4608	39	3	play	play	VERB
ejsice-4608	39	4	elaborate	elaborate	ADJ
ejsice-4608	39	5	games	game	NOUN
ejsice-4608	39	6	of	of	ADP
ejsice-4608	39	7	non	non	ADJ
ejsice-4608	39	8	-	-	NOUN
ejsice-4608	39	9	compliance	compliance	NOUN
ejsice-4608	39	10	and	and	CCONJ
ejsice-4608	39	11	the	the	DET
ejsice-4608	39	12	auditors	auditor	NOUN
ejsice-4608	39	13	'	'	PART
ejsice-4608	39	14	working	work	VERB
ejsice-4608	39	15	methods	method	NOUN
ejsice-4608	39	16	can	can	AUX
ejsice-4608	39	17	be	be	AUX
ejsice-4608	39	18	questioned	question	VERB
ejsice-4608	39	19	.	.	PUNCT
ejsice-4608	40	1	furthermore	furthermore	ADV
ejsice-4608	40	2	,	,	PUNCT
ejsice-4608	40	3	the	the	DET
ejsice-4608	40	4	unproven	unproven	ADJ
ejsice-4608	40	5	benefits	benefit	NOUN
ejsice-4608	40	6	of	of	ADP
ejsice-4608	40	7	the	the	DET
ejsice-4608	40	8	audit	audit	NOUN
ejsice-4608	40	9	tend	tend	VERB
ejsice-4608	40	10	to	to	PART
ejsice-4608	40	11	be	be	AUX
ejsice-4608	40	12	accepted	accept	VERB
ejsice-4608	40	13	,	,	PUNCT
ejsice-4608	40	14	when	when	SCONJ
ejsice-4608	40	15	the	the	DET
ejsice-4608	40	16	effectiveness	effectiveness	NOUN
ejsice-4608	40	17	of	of	ADP
ejsice-4608	40	18	the	the	DET
ejsice-4608	40	19	audit	audit	NOUN
ejsice-4608	40	20	should	should	AUX
ejsice-4608	40	21	actually	actually	ADV
ejsice-4608	40	22	be	be	AUX
ejsice-4608	40	23	called	call	VERB
ejsice-4608	40	24	into	into	ADP
ejsice-4608	40	25	question	question	NOUN
ejsice-4608	40	26	(	(	PUNCT
ejsice-4608	40	27	power	power	NOUN
ejsice-4608	40	28	1997	1997	NUM
ejsice-4608	40	29	)	)	PUNCT
ejsice-4608	40	30	.	.	PUNCT
ejsice-4608	41	1	finally	finally	ADV
ejsice-4608	41	2	,	,	PUNCT
ejsice-4608	41	3	auditors	auditor	NOUN
ejsice-4608	41	4	or	or	CCONJ
ejsice-4608	41	5	controllers	controller	NOUN
ejsice-4608	41	6	can	can	AUX
ejsice-4608	41	7	become	become	VERB
ejsice-4608	41	8	de	de	X
ejsice-4608	41	9	facto	facto	X
ejsice-4608	41	10	policy	policy	NOUN
ejsice-4608	41	11	makers	maker	NOUN
ejsice-4608	41	12	by	by	ADP
ejsice-4608	41	13	repositioning	reposition	VERB
ejsice-4608	41	14	competencies	competency	NOUN
ejsice-4608	41	15	in	in	ADP
ejsice-4608	41	16	the	the	DET
ejsice-4608	41	17	public	public	ADJ
ejsice-4608	41	18	management	management	NOUN
ejsice-4608	41	19	hierarchy	hierarchy	NOUN
ejsice-4608	41	20	(	(	PUNCT
ejsice-4608	41	21	power	power	NOUN
ejsice-4608	41	22	2005	2005	NUM
ejsice-4608	41	23	)	)	PUNCT
ejsice-4608	41	24	.	.	PUNCT
ejsice-4608	42	1	and	and	CCONJ
ejsice-4608	42	2	therefore	therefore	ADV
ejsice-4608	42	3	,	,	PUNCT
ejsice-4608	42	4	there	there	PRON
ejsice-4608	42	5	is	be	VERB
ejsice-4608	42	6	the	the	DET
ejsice-4608	42	7	question	question	NOUN
ejsice-4608	42	8	of	of	ADP
ejsice-4608	42	9	whether	whether	SCONJ
ejsice-4608	42	10	administrative	administrative	ADJ
ejsice-4608	42	11	reforms	reform	NOUN
ejsice-4608	42	12	in	in	ADP
ejsice-4608	42	13	the	the	DET
ejsice-4608	42	14	field	field	NOUN
ejsice-4608	42	15	of	of	ADP
ejsice-4608	42	16	audit	audit	NOUN
ejsice-4608	42	17	and	and	CCONJ
ejsice-4608	42	18	control	control	NOUN
ejsice-4608	42	19	are	be	AUX
ejsice-4608	42	20	strengthening	strengthen	VERB
ejsice-4608	42	21	the	the	DET
ejsice-4608	42	22	commission	commission	NOUN
ejsice-4608	42	23	's	's	PART
ejsice-4608	42	24	governance	governance	NOUN
ejsice-4608	42	25	capacities	capacity	NOUN
ejsice-4608	42	26	.	.	PUNCT
ejsice-4608	43	1	this	this	PRON
ejsice-4608	43	2	concerns	concern	VERB
ejsice-4608	43	3	the	the	DET
ejsice-4608	43	4	commission	commission	NOUN
ejsice-4608	43	5	's	's	PART
ejsice-4608	43	6	ability	ability	NOUN
ejsice-4608	43	7	to	to	PART
ejsice-4608	43	8	manage	manage	VERB
ejsice-4608	43	9	policy	policy	NOUN
ejsice-4608	43	10	effectively	effectively	ADV
ejsice-4608	43	11	,	,	PUNCT
ejsice-4608	43	12	as	as	ADV
ejsice-4608	43	13	well	well	ADV
ejsice-4608	43	14	as	as	ADP
ejsice-4608	43	15	the	the	DET
ejsice-4608	43	16	effects	effect	NOUN
ejsice-4608	43	17	of	of	ADP
ejsice-4608	43	18	strengthening	strengthen	VERB
ejsice-4608	43	19	the	the	DET
ejsice-4608	43	20	legitimacy	legitimacy	NOUN
ejsice-4608	43	21	of	of	ADP
ejsice-4608	43	22	administrative	administrative	ADJ
ejsice-4608	43	23	reform	reform	NOUN
ejsice-4608	43	24	(	(	PUNCT
ejsice-4608	43	25	cini	cini	PROPN
ejsice-4608	43	26	2008	2008	NUM
ejsice-4608	43	27	)	)	PUNCT
ejsice-4608	43	28	.	.	PUNCT
ejsice-4608	44	1	before	before	ADP
ejsice-4608	44	2	testing	test	VERB
ejsice-4608	44	3	these	these	DET
ejsice-4608	44	4	propositions	proposition	NOUN
ejsice-4608	44	5	,	,	PUNCT
ejsice-4608	44	6	it	it	PRON
ejsice-4608	44	7	is	be	AUX
ejsice-4608	44	8	necessary	necessary	ADJ
ejsice-4608	44	9	to	to	PART
ejsice-4608	44	10	corroborate	corroborate	VERB
ejsice-4608	44	11	the	the	DET
ejsice-4608	44	12	claim	claim	NOUN
ejsice-4608	44	13	that	that	SCONJ
ejsice-4608	44	14	an	an	DET
ejsice-4608	44	15	audit	audit	NOUN
ejsice-4608	44	16	explosion	explosion	NOUN
ejsice-4608	44	17	occurred	occur	VERB
ejsice-4608	44	18	and	and	CCONJ
ejsice-4608	44	19	that	that	SCONJ
ejsice-4608	44	20	its	its	PRON
ejsice-4608	44	21	origins	origin	NOUN
ejsice-4608	44	22	lie	lie	VERB
ejsice-4608	44	23	in	in	ADP
ejsice-4608	44	24	the	the	DET
ejsice-4608	44	25	commission	commission	NOUN
ejsice-4608	44	26	's	's	PART
ejsice-4608	44	27	administrative	administrative	ADJ
ejsice-4608	44	28	reform	reform	NOUN
ejsice-4608	44	29	(	(	PUNCT
ejsice-4608	44	30	power	power	NOUN
ejsice-4608	44	31	2015	2015	NUM
ejsice-4608	44	32	)	)	PUNCT
ejsice-4608	44	33	.	.	PUNCT
ejsice-4608	45	1	the	the	DET
ejsice-4608	45	2	introduction	introduction	NOUN
ejsice-4608	45	3	and	and	CCONJ
ejsice-4608	45	4	the	the	DET
ejsice-4608	45	5	background	background	NOUN
ejsice-4608	45	6	place	place	NOUN
ejsice-4608	45	7	the	the	DET
ejsice-4608	45	8	study	study	NOUN
ejsice-4608	45	9	within	within	ADP
ejsice-4608	45	10	the	the	DET
ejsice-4608	45	11	audit	audit	NOUN
ejsice-4608	45	12	and	and	CCONJ
ejsice-4608	45	13	control	control	NOUN
ejsice-4608	45	14	of	of	ADP
ejsice-4608	45	15	the	the	DET
ejsice-4608	45	16	european	european	ADJ
ejsice-4608	45	17	community	community	NOUN
ejsice-4608	45	18	on	on	ADP
ejsice-4608	45	19	the	the	DET
ejsice-4608	45	20	different	different	ADJ
ejsice-4608	45	21	states	state	NOUN
ejsice-4608	45	22	.	.	PUNCT
ejsice-4608	46	1	the	the	DET
ejsice-4608	46	2	elimination	elimination	NOUN
ejsice-4608	46	3	of	of	ADP
ejsice-4608	46	4	moral	moral	ADJ
ejsice-4608	46	5	hazard	hazard	NOUN
ejsice-4608	46	6	between	between	ADP
ejsice-4608	46	7	different	different	ADJ
ejsice-4608	46	8	levels	level	NOUN
ejsice-4608	46	9	of	of	ADP
ejsice-4608	46	10	government	government	NOUN
ejsice-4608	46	11	is	be	AUX
ejsice-4608	46	12	properly	properly	ADV
ejsice-4608	46	13	debated	debate	VERB
ejsice-4608	46	14	according	accord	VERB
ejsice-4608	46	15	to	to	ADP
ejsice-4608	46	16	literature	literature	NOUN
ejsice-4608	46	17	and	and	CCONJ
ejsice-4608	46	18	practice	practice	NOUN
ejsice-4608	46	19	references	reference	NOUN
ejsice-4608	46	20	.	.	PUNCT
ejsice-4608	47	1	the	the	DET
ejsice-4608	47	2	literature	literature	NOUN
ejsice-4608	47	3	identifies	identify	VERB
ejsice-4608	47	4	and	and	CCONJ
ejsice-4608	47	5	coherently	coherently	ADV
ejsice-4608	47	6	argues	argue	VERB
ejsice-4608	47	7	the	the	DET
ejsice-4608	47	8	issue	issue	NOUN
ejsice-4608	47	9	of	of	ADP
ejsice-4608	47	10	auditing	auditing	NOUN
ejsice-4608	47	11	by	by	ADP
ejsice-4608	47	12	the	the	DET
ejsice-4608	47	13	european	european	PROPN
ejsice-4608	47	14	commission	commission	PROPN
ejsice-4608	47	15	and	and	CCONJ
ejsice-4608	47	16	cohesion	cohesion	NOUN
ejsice-4608	47	17	policies	policy	NOUN
ejsice-4608	47	18	,	,	PUNCT
ejsice-4608	47	19	with	with	ADP
ejsice-4608	47	20	a	a	DET
ejsice-4608	47	21	balance	balance	NOUN
ejsice-4608	47	22	of	of	ADP
ejsice-4608	47	23	powers	power	NOUN
ejsice-4608	47	24	by	by	ADP
ejsice-4608	47	25	recalling	recall	VERB
ejsice-4608	47	26	the	the	DET
ejsice-4608	47	27	reforms	reform	NOUN
ejsice-4608	47	28	that	that	PRON
ejsice-4608	47	29	have	have	AUX
ejsice-4608	47	30	taken	take	VERB
ejsice-4608	47	31	place	place	NOUN
ejsice-4608	47	32	.	.	PUNCT
ejsice-4608	48	1	the	the	DET
ejsice-4608	48	2	purpose	purpose	NOUN
ejsice-4608	48	3	of	of	ADP
ejsice-4608	48	4	the	the	DET
ejsice-4608	48	5	paper	paper	NOUN
ejsice-4608	48	6	is	be	AUX
ejsice-4608	48	7	to	to	PART
ejsice-4608	48	8	provide	provide	VERB
ejsice-4608	48	9	evidence	evidence	NOUN
ejsice-4608	48	10	and	and	CCONJ
ejsice-4608	48	11	reporting	reporting	NOUN
ejsice-4608	48	12	of	of	ADP
ejsice-4608	48	13	european	european	ADJ
ejsice-4608	48	14	methodologies	methodology	NOUN
ejsice-4608	48	15	for	for	ADP
ejsice-4608	48	16	the	the	DET
ejsice-4608	48	17	election	election	NOUN
ejsice-4608	48	18	of	of	ADP
ejsice-4608	48	19	people	people	NOUN
ejsice-4608	48	20	who	who	PRON
ejsice-4608	48	21	will	will	AUX
ejsice-4608	48	22	have	have	VERB
ejsice-4608	48	23	administrative	administrative	ADJ
ejsice-4608	48	24	,	,	PUNCT
ejsice-4608	48	25	accounting	accounting	NOUN
ejsice-4608	48	26	and	and	CCONJ
ejsice-4608	48	27	political	political	ADJ
ejsice-4608	48	28	responsibilities	responsibility	NOUN
ejsice-4608	48	29	(	(	PUNCT
ejsice-4608	48	30	denichilo	denichilo	ADJ
ejsice-4608	48	31	2020	2020	NUM
ejsice-4608	48	32	)	)	PUNCT
ejsice-4608	48	33	.	.	PUNCT
ejsice-4608	49	1	for	for	ADP
ejsice-4608	49	2	similar	similar	ADJ
ejsice-4608	49	3	papers	paper	NOUN
ejsice-4608	49	4	that	that	PRON
ejsice-4608	49	5	use	use	VERB
ejsice-4608	49	6	the	the	DET
ejsice-4608	49	7	same	same	ADJ
ejsice-4608	49	8	elaborations	elaboration	NOUN
ejsice-4608	49	9	in	in	ADP
ejsice-4608	49	10	public	public	ADJ
ejsice-4608	49	11	choice	choice	NOUN
ejsice-4608	49	12	you	you	PRON
ejsice-4608	49	13	can	can	AUX
ejsice-4608	49	14	consider	consider	VERB
ejsice-4608	49	15	the	the	DET
ejsice-4608	49	16	following	follow	VERB
ejsice-4608	49	17	recent	recent	ADJ
ejsice-4608	49	18	ones	one	NOUN
ejsice-4608	49	19	:	:	PUNCT
ejsice-4608	49	20	berkowitz	berkowitz	PROPN
ejsice-4608	49	21	,	,	PUNCT
ejsice-4608	49	22	monfort	monfort	NOUN
ejsice-4608	49	23	and	and	CCONJ
ejsice-4608	49	24	pieńkowski	pieńkowski	ADJ
ejsice-4608	49	25	(	(	PUNCT
ejsice-4608	49	26	2020	2020	NUM
ejsice-4608	49	27	)	)	PUNCT
ejsice-4608	49	28	;	;	PUNCT
ejsice-4608	49	29	courtney	courtney	PROPN
ejsice-4608	49	30	and	and	CCONJ
ejsice-4608	49	31	powell	powell	PROPN
ejsice-4608	49	32	(	(	PUNCT
ejsice-4608	49	33	2020	2020	NUM
ejsice-4608	49	34	)	)	PUNCT
ejsice-4608	49	35	;	;	PUNCT
ejsice-4608	49	36	pavić	pavić	PROPN
ejsice-4608	49	37	,	,	PUNCT
ejsice-4608	49	38	turk	turk	PROPN
ejsice-4608	49	39	,	,	PUNCT
ejsice-4608	49	40	grgić	grgić	ADJ
ejsice-4608	49	41	and	and	CCONJ
ejsice-4608	49	42	prišenk	prišenk	NOUN
ejsice-4608	49	43	(	(	PUNCT
ejsice-4608	49	44	2020	2020	NUM
ejsice-4608	49	45	)	)	PUNCT
ejsice-4608	49	46	and	and	CCONJ
ejsice-4608	49	47	van	van	PROPN
ejsice-4608	49	48	wolleghem	wolleghem	NOUN
ejsice-4608	49	49	(	(	PUNCT
ejsice-4608	49	50	2020	2020	NUM
ejsice-4608	49	51	)	)	PUNCT
ejsice-4608	49	52	.	.	PUNCT
ejsice-4608	50	1	2	2	X
ejsice-4608	50	2	.	.	X
ejsice-4608	50	3	the	the	DET
ejsice-4608	50	4	explosion	explosion	NOUN
ejsice-4608	50	5	of	of	ADP
ejsice-4608	50	6	recruitment	recruitment	NOUN
ejsice-4608	50	7	as	as	ADP
ejsice-4608	50	8	a	a	DET
ejsice-4608	50	9	performance	performance	NOUN
ejsice-4608	50	10	model	model	NOUN
ejsice-4608	50	11	the	the	DET
ejsice-4608	50	12	audit	audit	NOUN
ejsice-4608	50	13	explosion	explosion	NOUN
ejsice-4608	50	14	clearly	clearly	ADV
ejsice-4608	50	15	led	lead	VERB
ejsice-4608	50	16	to	to	ADP
ejsice-4608	50	17	significant	significant	ADJ
ejsice-4608	50	18	changes	change	NOUN
ejsice-4608	50	19	in	in	ADP
ejsice-4608	50	20	the	the	DET
ejsice-4608	50	21	commission	commission	NOUN
ejsice-4608	50	22	's	's	PART
ejsice-4608	50	23	organizational	organizational	ADJ
ejsice-4608	50	24	,	,	PUNCT
ejsice-4608	50	25	strategic	strategic	ADJ
ejsice-4608	50	26	and	and	CCONJ
ejsice-4608	50	27	operational	operational	ADJ
ejsice-4608	50	28	approaches	approach	NOUN
ejsice-4608	50	29	(	(	PUNCT
ejsice-4608	50	30	power	power	NOUN
ejsice-4608	50	31	2011	2011	NUM
ejsice-4608	50	32	)	)	PUNCT
ejsice-4608	50	33	.	.	PUNCT
ejsice-4608	51	1	the	the	DET
ejsice-4608	51	2	question	question	NOUN
ejsice-4608	51	3	is	be	AUX
ejsice-4608	51	4	whether	whether	SCONJ
ejsice-4608	51	5	these	these	DET
ejsice-4608	51	6	changes	change	NOUN
ejsice-4608	51	7	were	be	AUX
ejsice-4608	51	8	driven	drive	VERB
ejsice-4608	51	9	by	by	ADP
ejsice-4608	51	10	ambitions	ambition	NOUN
ejsice-4608	51	11	to	to	PART
ejsice-4608	51	12	increase	increase	VERB
ejsice-4608	51	13	policy	policy	NOUN
ejsice-4608	51	14	performance	performance	NOUN
ejsice-4608	51	15	or	or	CCONJ
ejsice-4608	51	16	ensure	ensure	VERB
ejsice-4608	51	17	regulatory	regulatory	ADJ
ejsice-4608	51	18	compliance	compliance	NOUN
ejsice-4608	51	19	.	.	PUNCT
ejsice-4608	52	1	the	the	DET
ejsice-4608	52	2	previous	previous	ADJ
ejsice-4608	52	3	account	account	NOUN
ejsice-4608	52	4	does	do	AUX
ejsice-4608	52	5	not	not	PART
ejsice-4608	52	6	support	support	VERB
ejsice-4608	52	7	the	the	DET
ejsice-4608	52	8	expected	expect	VERB
ejsice-4608	52	9	shift	shift	NOUN
ejsice-4608	52	10	towards	towards	ADP
ejsice-4608	52	11	the	the	DET
ejsice-4608	52	12	performance	performance	NOUN
ejsice-4608	52	13	model	model	NOUN
ejsice-4608	52	14	,	,	PUNCT
ejsice-4608	52	15	but	but	CCONJ
ejsice-4608	52	16	strongly	strongly	ADV
ejsice-4608	52	17	points	point	VERB
ejsice-4608	52	18	towards	towards	ADP
ejsice-4608	52	19	a	a	DET
ejsice-4608	52	20	compliance	compliance	NOUN
ejsice-4608	52	21	model	model	NOUN
ejsice-4608	52	22	.	.	PUNCT
ejsice-4608	53	1	this	this	PRON
ejsice-4608	53	2	is	be	AUX
ejsice-4608	53	3	evident	evident	ADJ
ejsice-4608	53	4	in	in	ADP
ejsice-4608	53	5	the	the	DET
ejsice-4608	53	6	emphasis	emphasis	NOUN
ejsice-4608	53	7	and	and	CCONJ
ejsice-4608	53	8	strength	strength	NOUN
ejsice-4608	53	9	of	of	ADP
ejsice-4608	53	10	compliance	compliance	NOUN
ejsice-4608	53	11	-	-	PUNCT
ejsice-4608	53	12	based	base	VERB
ejsice-4608	53	13	measures	measure	NOUN
ejsice-4608	53	14	implemented	implement	VERB
ejsice-4608	53	15	since	since	SCONJ
ejsice-4608	53	16	the	the	DET
ejsice-4608	53	17	mid-2000s	mid-2000	NOUN
ejsice-4608	53	18	:	:	PUNCT
ejsice-4608	53	19	faster	fast	ADJ
ejsice-4608	53	20	suspension	suspension	NOUN
ejsice-4608	53	21	and	and	CCONJ
ejsice-4608	53	22	correction	correction	NOUN
ejsice-4608	53	23	procedures	procedure	NOUN
ejsice-4608	53	24	;	;	PUNCT
ejsice-4608	53	25	member	member	NOUN
ejsice-4608	53	26	states	state	NOUN
ejsice-4608	53	27	'	'	PART
ejsice-4608	53	28	action	action	NOUN
ejsice-4608	53	29	plans	plan	NOUN
ejsice-4608	53	30	and	and	CCONJ
ejsice-4608	53	31	their	their	PRON
ejsice-4608	53	32	corrective	corrective	ADJ
ejsice-4608	53	33	follow	follow	NOUN
ejsice-4608	53	34	-	-	PUNCT
ejsice-4608	53	35	up	up	NOUN
ejsice-4608	53	36	;	;	PUNCT
ejsice-4608	53	37	an	an	DET
ejsice-4608	53	38	increase	increase	NOUN
ejsice-4608	53	39	in	in	ADP
ejsice-4608	53	40	the	the	DET
ejsice-4608	53	41	scope	scope	NOUN
ejsice-4608	53	42	and	and	CCONJ
ejsice-4608	53	43	intensity	intensity	NOUN
ejsice-4608	53	44	of	of	ADP
ejsice-4608	53	45	the	the	DET
ejsice-4608	53	46	audits	audits	NOUN
ejsice-4608	53	47	;	;	PUNCT
ejsice-4608	53	48	and	and	CCONJ
ejsice-4608	53	49	stricter	strict	ADJ
ejsice-4608	53	50	closure	closure	NOUN
ejsice-4608	53	51	procedures	procedure	NOUN
ejsice-4608	53	52	.	.	PUNCT
ejsice-4608	54	1	seeking	seek	VERB
ejsice-4608	54	2	has	have	AUX
ejsice-4608	54	3	been	be	AUX
ejsice-4608	54	4	to	to	PART
ejsice-4608	54	5	improve	improve	VERB
ejsice-4608	54	6	the	the	DET
ejsice-4608	54	7	regularity	regularity	NOUN
ejsice-4608	54	8	and	and	CCONJ
ejsice-4608	54	9	legality	legality	NOUN
ejsice-4608	54	10	of	of	ADP
ejsice-4608	54	11	expenditure	expenditure	NOUN
ejsice-4608	54	12	,	,	PUNCT
ejsice-4608	54	13	to	to	PART
ejsice-4608	54	14	support	support	VERB
ejsice-4608	54	15	pressure	pressure	NOUN
ejsice-4608	54	16	from	from	ADP
ejsice-4608	54	17	the	the	DET
ejsice-4608	54	18	court	court	NOUN
ejsice-4608	54	19	and	and	CCONJ
ejsice-4608	54	20	parliament	parliament	NOUN
ejsice-4608	54	21	to	to	PART
ejsice-4608	54	22	reduce	reduce	VERB
ejsice-4608	54	23	the	the	DET
ejsice-4608	54	24	error	error	NOUN
ejsice-4608	54	25	rate	rate	NOUN
ejsice-4608	54	26	.	.	PUNCT
ejsice-4608	55	1	noteworthy	noteworthy	ADJ
ejsice-4608	55	2	is	be	AUX
ejsice-4608	55	3	the	the	DET
ejsice-4608	55	4	emphasis	emphasis	NOUN
ejsice-4608	55	5	of	of	ADP
ejsice-4608	55	6	the	the	DET
ejsice-4608	55	7	data	datum	NOUN
ejsice-4608	55	8	on	on	ADP
ejsice-4608	55	9	the	the	DET
ejsice-4608	55	10	sanctions	sanction	NOUN
ejsice-4608	55	11	instrument	instrument	NOUN
ejsice-4608	55	12	of	of	ADP
ejsice-4608	55	13	financial	financial	ADJ
ejsice-4608	55	14	corrections	correction	NOUN
ejsice-4608	55	15	and	and	CCONJ
ejsice-4608	55	16	recoveries	recovery	NOUN
ejsice-4608	55	17	,	,	PUNCT
ejsice-4608	55	18	as	as	SCONJ
ejsice-4608	55	19	underlined	underline	VERB
ejsice-4608	55	20	by	by	ADP
ejsice-4608	55	21	the	the	DET
ejsice-4608	55	22	administrative	administrative	PROPN
ejsice-4608	55	23	reform	reform	PROPN
ejsice-4608	55	24	program	program	NOUN
ejsice-4608	55	25	,	,	PUNCT
ejsice-4608	55	26	the	the	DET
ejsice-4608	55	27	roadmap	roadmap	NOUN
ejsice-4608	55	28	for	for	ADP
ejsice-4608	55	29	internal	internal	ADJ
ejsice-4608	55	30	control	control	NOUN
ejsice-4608	55	31	and	and	CCONJ
ejsice-4608	55	32	the	the	DET
ejsice-4608	55	33	control	control	NOUN
ejsice-4608	55	34	plan	plan	NOUN
ejsice-4608	55	35	and	and	CCONJ
ejsice-4608	55	36	by	by	ADP
ejsice-4608	55	37	the	the	DET
ejsice-4608	55	38	court	court	NOUN
ejsice-4608	55	39	and	and	CCONJ
ejsice-4608	55	40	parliament	parliament	NOUN
ejsice-4608	55	41	on	on	ADP
ejsice-4608	55	42	an	an	DET
ejsice-4608	55	43	ongoing	ongoing	ADJ
ejsice-4608	55	44	basis	basis	NOUN
ejsice-4608	55	45	.	.	PUNCT
ejsice-4608	56	1	however	however	ADV
ejsice-4608	56	2	,	,	PUNCT
ejsice-4608	56	3	as	as	SCONJ
ejsice-4608	56	4	claimed	claim	VERB
ejsice-4608	56	5	by	by	ADP
ejsice-4608	56	6	one	one	NUM
ejsice-4608	56	7	of	of	ADP
ejsice-4608	56	8	the	the	DET
ejsice-4608	56	9	court	court	NOUN
ejsice-4608	56	10	's	's	PART
ejsice-4608	56	11	auditors	auditor	NOUN
ejsice-4608	56	12	:	:	PUNCT
ejsice-4608	56	13	by	by	ADP
ejsice-4608	56	14	their	their	PRON
ejsice-4608	56	15	very	very	ADJ
ejsice-4608	56	16	nature	nature	NOUN
ejsice-4608	56	17	,	,	PUNCT
ejsice-4608	56	18	financial	financial	ADJ
ejsice-4608	56	19	corrections	correction	NOUN
ejsice-4608	56	20	can	can	AUX
ejsice-4608	56	21	be	be	AUX
ejsice-4608	56	22	applied	apply	VERB
ejsice-4608	56	23	alone	alone	ADV
ejsice-4608	56	24	in	in	ADP
ejsice-4608	56	25	the	the	DET
ejsice-4608	56	26	event	event	NOUN
ejsice-4608	56	27	of	of	ADP
ejsice-4608	56	28	proven	prove	VERB
ejsice-4608	56	29	violation	violation	NOUN
ejsice-4608	56	30	of	of	ADP
ejsice-4608	56	31	specific	specific	ADJ
ejsice-4608	56	32	rules	rule	NOUN
ejsice-4608	56	33	.	.	PUNCT
ejsice-4608	57	1	they	they	PRON
ejsice-4608	57	2	are	be	AUX
ejsice-4608	57	3	therefore	therefore	ADV
ejsice-4608	57	4	much	much	ADV
ejsice-4608	57	5	better	well	ADV
ejsice-4608	57	6	suited	suit	VERB
ejsice-4608	57	7	to	to	ADP
ejsice-4608	57	8	sanctioning	sanction	VERB
ejsice-4608	57	9	violations	violation	NOUN
ejsice-4608	57	10	of	of	ADP
ejsice-4608	57	11	legality	legality	NOUN
ejsice-4608	57	12	and	and	CCONJ
ejsice-4608	57	13	regularity	regularity	NOUN
ejsice-4608	57	14	rather	rather	ADV
ejsice-4608	57	15	than	than	ADP
ejsice-4608	57	16	weaknesses	weakness	NOUN
ejsice-4608	57	17	in	in	ADP
ejsice-4608	57	18	terms	term	NOUN
ejsice-4608	57	19	of	of	ADP
ejsice-4608	57	20	sound	sound	ADJ
ejsice-4608	57	21	financial	financial	ADJ
ejsice-4608	57	22	management	management	NOUN
ejsice-4608	57	23	.	.	PUNCT
ejsice-4608	58	1	another	another	DET
ejsice-4608	58	2	consequence	consequence	NOUN
ejsice-4608	58	3	of	of	ADP
ejsice-4608	58	4	the	the	DET
ejsice-4608	58	5	commission	commission	NOUN
ejsice-4608	58	6	's	's	PART
ejsice-4608	58	7	roadmap	roadmap	NOUN
ejsice-4608	58	8	has	have	AUX
ejsice-4608	58	9	been	be	AUX
ejsice-4608	58	10	found	find	VERB
ejsice-4608	58	11	in	in	ADP
ejsice-4608	58	12	annual	annual	ADJ
ejsice-4608	58	13	declarations	declaration	NOUN
ejsice-4608	58	14	including	include	VERB
ejsice-4608	58	15	summaries	summary	NOUN
ejsice-4608	58	16	of	of	ADP
ejsice-4608	58	17	member	member	NOUN
ejsice-4608	58	18	states	state	NOUN
ejsice-4608	58	19	'	'	PART
ejsice-4608	58	20	audits	audits	NOUN
ejsice-4608	58	21	and	and	CCONJ
ejsice-4608	58	22	opinions	opinion	NOUN
ejsice-4608	58	23	on	on	ADP
ejsice-4608	58	24	cohesion	cohesion	NOUN
ejsice-4608	58	25	policy	policy	NOUN
ejsice-4608	58	26	expenditure	expenditure	NOUN
ejsice-4608	58	27	.	.	PUNCT
ejsice-4608	59	1	european	european	ADJ
ejsice-4608	59	2	journal	journal	PROPN
ejsice-4608	59	3	of	of	ADP
ejsice-4608	59	4	social	social	ADJ
ejsice-4608	59	5	impact	impact	NOUN
ejsice-4608	59	6	and	and	CCONJ
ejsice-4608	59	7	circular	circular	ADJ
ejsice-4608	59	8	economy	economy	NOUN
ejsice-4608	59	9	issn	issn	NOUN
ejsice-4608	59	10	:	:	PUNCT
ejsice-4608	59	11	2704	2704	NUM
ejsice-4608	59	12	-	-	SYM
ejsice-4608	59	13	9906	9906	NUM
ejsice-4608	59	14	doi	doi	NOUN
ejsice-4608	59	15	:	:	PUNCT
ejsice-4608	59	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	59	17	-	-	SYM
ejsice-4608	59	18	9906/4608	9906/4608	NUM
ejsice-4608	59	19	published	publish	VERB
ejsice-4608	59	20	by	by	ADP
ejsice-4608	59	21	university	university	PROPN
ejsice-4608	59	22	of	of	ADP
ejsice-4608	59	23	turin	turin	PROPN
ejsice-4608	59	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	59	25	ejsice	ejsice	PROPN
ejsice-4608	59	26	content	content	NOUN
ejsice-4608	59	27	is	be	AUX
ejsice-4608	59	28	licensed	license	VERB
ejsice-4608	59	29	under	under	ADP
ejsice-4608	59	30	a	a	DET
ejsice-4608	59	31	creative	creative	ADJ
ejsice-4608	59	32	commons	common	NOUN
ejsice-4608	59	33	attribution	attribution	NOUN
ejsice-4608	59	34	4.0	4.0	NUM
ejsice-4608	59	35	international	international	ADJ
ejsice-4608	59	36	license	license	NOUN
ejsice-4608	59	37	22	22	NUM
ejsice-4608	59	38	again	again	ADV
ejsice-4608	59	39	,	,	PUNCT
ejsice-4608	59	40	this	this	PRON
ejsice-4608	59	41	appears	appear	VERB
ejsice-4608	59	42	to	to	PART
ejsice-4608	59	43	be	be	AUX
ejsice-4608	59	44	yet	yet	ADV
ejsice-4608	59	45	another	another	DET
ejsice-4608	59	46	compliance	compliance	NOUN
ejsice-4608	59	47	exercise	exercise	NOUN
ejsice-4608	59	48	with	with	ADP
ejsice-4608	59	49	punitive	punitive	ADJ
ejsice-4608	59	50	characteristics	characteristic	NOUN
ejsice-4608	59	51	rather	rather	ADV
ejsice-4608	59	52	than	than	ADP
ejsice-4608	59	53	a	a	DET
ejsice-4608	59	54	real	real	ADJ
ejsice-4608	59	55	tool	tool	NOUN
ejsice-4608	59	56	to	to	PART
ejsice-4608	59	57	stimulate	stimulate	VERB
ejsice-4608	59	58	learning	learn	VERB
ejsice-4608	59	59	about	about	ADP
ejsice-4608	59	60	effectiveness	effectiveness	NOUN
ejsice-4608	59	61	,	,	PUNCT
ejsice-4608	59	62	as	as	SCONJ
ejsice-4608	59	63	the	the	DET
ejsice-4608	59	64	following	follow	VERB
ejsice-4608	59	65	comments	comment	NOUN
ejsice-4608	59	66	from	from	ADP
ejsice-4608	59	67	a	a	DET
ejsice-4608	59	68	hearing	hearing	NOUN
ejsice-4608	59	69	of	of	ADP
ejsice-4608	59	70	the	the	DET
ejsice-4608	59	71	parliament	parliament	NOUN
ejsice-4608	59	72	indicate	indicate	VERB
ejsice-4608	59	73	:	:	PUNCT
ejsice-4608	59	74	when	when	SCONJ
ejsice-4608	59	75	asked	ask	VERB
ejsice-4608	59	76	if	if	SCONJ
ejsice-4608	59	77	these	these	DET
ejsice-4608	59	78	summaries	summary	NOUN
ejsice-4608	59	79	had	have	AUX
ejsice-4608	59	80	allowed	allow	VERB
ejsice-4608	59	81	them	they	PRON
ejsice-4608	59	82	to	to	PART
ejsice-4608	59	83	learn	learn	VERB
ejsice-4608	59	84	something	something	PRON
ejsice-4608	59	85	useful	useful	ADJ
ejsice-4608	59	86	,	,	PUNCT
ejsice-4608	59	87	the	the	DET
ejsice-4608	59	88	commission	commission	NOUN
ejsice-4608	59	89	replied	reply	VERB
ejsice-4608	59	90	:	:	PUNCT
ejsice-4608	59	91	"	"	PUNCT
ejsice-4608	59	92	not	not	PART
ejsice-4608	59	93	yet	yet	ADV
ejsice-4608	59	94	"	"	PUNCT
ejsice-4608	59	95	(	(	PUNCT
ejsice-4608	59	96	which	which	PRON
ejsice-4608	59	97	is	be	AUX
ejsice-4608	59	98	,	,	PUNCT
ejsice-4608	59	99	i	i	PRON
ejsice-4608	59	100	believe	believe	VERB
ejsice-4608	59	101	,	,	PUNCT
ejsice-4608	59	102	the	the	DET
ejsice-4608	59	103	commission	commission	NOUN
ejsice-4608	59	104	's	's	PART
ejsice-4608	59	105	language	language	NOUN
ejsice-4608	59	106	for	for	ADP
ejsice-4608	59	107	"	"	PUNCT
ejsice-4608	59	108	no	no	INTJ
ejsice-4608	59	109	"	"	PUNCT
ejsice-4608	59	110	)	)	PUNCT
ejsice-4608	59	111	.	.	PUNCT
ejsice-4608	60	1	but	but	CCONJ
ejsice-4608	60	2	when	when	SCONJ
ejsice-4608	60	3	asked	ask	VERB
ejsice-4608	60	4	if	if	SCONJ
ejsice-4608	60	5	all	all	DET
ejsice-4608	60	6	member	member	NOUN
ejsice-4608	60	7	states	state	NOUN
ejsice-4608	60	8	had	have	AUX
ejsice-4608	60	9	complied	comply	VERB
ejsice-4608	60	10	with	with	ADP
ejsice-4608	60	11	the	the	DET
ejsice-4608	60	12	request	request	NOUN
ejsice-4608	60	13	,	,	PUNCT
ejsice-4608	60	14	the	the	DET
ejsice-4608	60	15	commission	commission	NOUN
ejsice-4608	60	16	replied	reply	VERB
ejsice-4608	60	17	that	that	SCONJ
ejsice-4608	60	18	germany	germany	PROPN
ejsice-4608	60	19	had	have	AUX
ejsice-4608	60	20	not	not	PART
ejsice-4608	60	21	done	do	VERB
ejsice-4608	60	22	so	so	ADV
ejsice-4608	60	23	and	and	CCONJ
ejsice-4608	60	24	that	that	SCONJ
ejsice-4608	60	25	the	the	DET
ejsice-4608	60	26	commission	commission	NOUN
ejsice-4608	60	27	was	be	AUX
ejsice-4608	60	28	initiating	initiate	VERB
ejsice-4608	60	29	an	an	DET
ejsice-4608	60	30	infringement	infringement	NOUN
ejsice-4608	60	31	procedure	procedure	NOUN
ejsice-4608	60	32	.	.	PUNCT
ejsice-4608	61	1	these	these	PRON
ejsice-4608	61	2	are	be	AUX
ejsice-4608	61	3	the	the	DET
ejsice-4608	61	4	early	early	ADJ
ejsice-4608	61	5	days	day	NOUN
ejsice-4608	61	6	,	,	PUNCT
ejsice-4608	61	7	but	but	CCONJ
ejsice-4608	61	8	there	there	PRON
ejsice-4608	61	9	is	be	VERB
ejsice-4608	61	10	something	something	PRON
ejsice-4608	61	11	daunting	daunt	VERB
ejsice-4608	61	12	in	in	ADP
ejsice-4608	61	13	finding	find	VERB
ejsice-4608	61	14	that	that	SCONJ
ejsice-4608	61	15	these	these	DET
ejsice-4608	61	16	procedures	procedure	NOUN
ejsice-4608	61	17	add	add	VERB
ejsice-4608	61	18	so	so	ADV
ejsice-4608	61	19	far	far	ADV
ejsice-4608	61	20	little	little	ADJ
ejsice-4608	61	21	value	value	NOUN
ejsice-4608	61	22	to	to	ADP
ejsice-4608	61	23	the	the	DET
ejsice-4608	61	24	commission	commission	NOUN
ejsice-4608	61	25	,	,	PUNCT
ejsice-4608	61	26	but	but	CCONJ
ejsice-4608	61	27	represent	represent	VERB
ejsice-4608	61	28	a	a	DET
ejsice-4608	61	29	new	new	ADJ
ejsice-4608	61	30	way	way	NOUN
ejsice-4608	61	31	for	for	SCONJ
ejsice-4608	61	32	member	member	NOUN
ejsice-4608	61	33	states	state	NOUN
ejsice-4608	61	34	to	to	PART
ejsice-4608	61	35	find	find	VERB
ejsice-4608	61	36	themselves	themselves	PRON
ejsice-4608	61	37	in	in	ADP
ejsice-4608	61	38	violation	violation	NOUN
ejsice-4608	61	39	of	of	ADP
ejsice-4608	61	40	a	a	DET
ejsice-4608	61	41	regulation	regulation	NOUN
ejsice-4608	61	42	.	.	PUNCT
ejsice-4608	62	1	this	this	DET
ejsice-4608	62	2	interpretation	interpretation	NOUN
ejsice-4608	62	3	is	be	AUX
ejsice-4608	62	4	reinforced	reinforce	VERB
ejsice-4608	62	5	by	by	ADP
ejsice-4608	62	6	evidence	evidence	NOUN
ejsice-4608	62	7	that	that	SCONJ
ejsice-4608	62	8	the	the	DET
ejsice-4608	62	9	commission	commission	NOUN
ejsice-4608	62	10	only	only	ADV
ejsice-4608	62	11	checked	check	VERB
ejsice-4608	62	12	whether	whether	SCONJ
ejsice-4608	62	13	the	the	DET
ejsice-4608	62	14	member	member	NOUN
ejsice-4608	62	15	states	state	NOUN
ejsice-4608	62	16	had	have	AUX
ejsice-4608	62	17	submitted	submit	VERB
ejsice-4608	62	18	the	the	DET
ejsice-4608	62	19	annual	annual	ADJ
ejsice-4608	62	20	summaries	summary	NOUN
ejsice-4608	62	21	,	,	PUNCT
ejsice-4608	62	22	had	have	AUX
ejsice-4608	62	23	not	not	PART
ejsice-4608	62	24	undertaken	undertake	VERB
ejsice-4608	62	25	any	any	DET
ejsice-4608	62	26	analysis	analysis	NOUN
ejsice-4608	62	27	of	of	ADP
ejsice-4608	62	28	the	the	DET
ejsice-4608	62	29	content	content	NOUN
ejsice-4608	62	30	of	of	ADP
ejsice-4608	62	31	the	the	DET
ejsice-4608	62	32	added	add	VERB
ejsice-4608	62	33	value	value	NOUN
ejsice-4608	62	34	of	of	ADP
ejsice-4608	62	35	the	the	DET
ejsice-4608	62	36	documents	document	NOUN
ejsice-4608	62	37	and	and	CCONJ
ejsice-4608	62	38	paid	pay	VERB
ejsice-4608	62	39	little	little	ADJ
ejsice-4608	62	40	attention	attention	NOUN
ejsice-4608	62	41	to	to	ADP
ejsice-4608	62	42	the	the	DET
ejsice-4608	62	43	performance	performance	NOUN
ejsice-4608	62	44	targets	target	NOUN
ejsice-4608	62	45	and	and	CCONJ
ejsice-4608	62	46	methods	method	NOUN
ejsice-4608	62	47	.	.	PUNCT
ejsice-4608	63	1	the	the	DET
ejsice-4608	63	2	priority	priority	NOUN
ejsice-4608	63	3	given	give	VERB
ejsice-4608	63	4	to	to	ADP
ejsice-4608	63	5	obtaining	obtain	VERB
ejsice-4608	63	6	guarantees	guarantee	NOUN
ejsice-4608	63	7	from	from	ADP
ejsice-4608	63	8	the	the	DET
ejsice-4608	63	9	member	member	NOUN
ejsice-4608	63	10	states	state	NOUN
ejsice-4608	63	11	was	be	AUX
ejsice-4608	63	12	a	a	DET
ejsice-4608	63	13	key	key	ADJ
ejsice-4608	63	14	feature	feature	NOUN
ejsice-4608	63	15	of	of	ADP
ejsice-4608	63	16	the	the	DET
ejsice-4608	63	17	2006	2006	NUM
ejsice-4608	63	18	reforms	reform	NOUN
ejsice-4608	63	19	for	for	ADP
ejsice-4608	63	20	the	the	DET
ejsice-4608	63	21	audit	audit	NOUN
ejsice-4608	63	22	and	and	CCONJ
ejsice-4608	63	23	control	control	NOUN
ejsice-4608	63	24	of	of	ADP
ejsice-4608	63	25	rules	rule	NOUN
ejsice-4608	63	26	in	in	ADP
ejsice-4608	63	27	cohesion	cohesion	NOUN
ejsice-4608	63	28	policy	policy	NOUN
ejsice-4608	63	29	.	.	PUNCT
ejsice-4608	64	1	the	the	DET
ejsice-4608	64	2	main	main	ADJ
ejsice-4608	64	3	innovation	innovation	NOUN
ejsice-4608	64	4	was	be	AUX
ejsice-4608	64	5	a	a	DET
ejsice-4608	64	6	"	"	PUNCT
ejsice-4608	64	7	conformity	conformity	NOUN
ejsice-4608	64	8	assessment	assessment	NOUN
ejsice-4608	64	9	"	"	PUNCT
ejsice-4608	64	10	exercise	exercise	NOUN
ejsice-4608	64	11	to	to	PART
ejsice-4608	64	12	ensure	ensure	VERB
ejsice-4608	64	13	that	that	SCONJ
ejsice-4608	64	14	all	all	DET
ejsice-4608	64	15	the	the	DET
ejsice-4608	64	16	management	management	NOUN
ejsice-4608	64	17	and	and	CCONJ
ejsice-4608	64	18	control	control	NOUN
ejsice-4608	64	19	systems	system	NOUN
ejsice-4608	64	20	of	of	ADP
ejsice-4608	64	21	the	the	DET
ejsice-4608	64	22	program	program	NOUN
ejsice-4608	64	23	"	"	PUNCT
ejsice-4608	64	24	procedurally	procedurally	ADV
ejsice-4608	64	25	"	"	PUNCT
ejsice-4608	64	26	comply	comply	ADV
ejsice-4608	64	27	with	with	ADP
ejsice-4608	64	28	the	the	DET
ejsice-4608	64	29	requirements	requirement	NOUN
ejsice-4608	64	30	(	(	PUNCT
ejsice-4608	64	31	power	power	NOUN
ejsice-4608	64	32	2011	2011	NUM
ejsice-4608	64	33	)	)	PUNCT
ejsice-4608	64	34	.	.	PUNCT
ejsice-4608	65	1	the	the	DET
ejsice-4608	65	2	process	process	NOUN
ejsice-4608	65	3	was	be	AUX
ejsice-4608	65	4	conflicting	conflict	VERB
ejsice-4608	65	5	,	,	PUNCT
ejsice-4608	65	6	with	with	ADP
ejsice-4608	65	7	the	the	DET
ejsice-4608	65	8	commission	commission	NOUN
ejsice-4608	65	9	rejecting	reject	VERB
ejsice-4608	65	10	more	more	ADJ
ejsice-4608	65	11	than	than	ADP
ejsice-4608	65	12	half	half	NOUN
ejsice-4608	65	13	of	of	ADP
ejsice-4608	65	14	the	the	DET
ejsice-4608	65	15	first	first	ADJ
ejsice-4608	65	16	submissions	submission	NOUN
ejsice-4608	65	17	of	of	ADP
ejsice-4608	65	18	descriptions	description	NOUN
ejsice-4608	65	19	of	of	ADP
ejsice-4608	65	20	audit	audit	NOUN
ejsice-4608	65	21	systems	system	NOUN
ejsice-4608	65	22	and	and	CCONJ
ejsice-4608	65	23	strategies	strategy	NOUN
ejsice-4608	65	24	;	;	PUNCT
ejsice-4608	65	25	this	this	PRON
ejsice-4608	65	26	includes	include	VERB
ejsice-4608	65	27	countries	country	NOUN
ejsice-4608	65	28	that	that	PRON
ejsice-4608	65	29	previously	previously	ADV
ejsice-4608	65	30	signed	sign	VERB
ejsice-4608	65	31	trust	trust	NOUN
ejsice-4608	65	32	agreements	agreement	NOUN
ejsice-4608	65	33	with	with	ADP
ejsice-4608	65	34	the	the	DET
ejsice-4608	65	35	commission	commission	NOUN
ejsice-4608	65	36	.	.	PUNCT
ejsice-4608	66	1	recent	recent	ADJ
ejsice-4608	66	2	developments	development	NOUN
ejsice-4608	66	3	indicate	indicate	VERB
ejsice-4608	66	4	a	a	DET
ejsice-4608	66	5	future	future	ADJ
ejsice-4608	66	6	step	step	NOUN
ejsice-4608	66	7	towards	towards	ADP
ejsice-4608	66	8	the	the	DET
ejsice-4608	66	9	performance	performance	NOUN
ejsice-4608	66	10	model	model	NOUN
ejsice-4608	66	11	,	,	PUNCT
ejsice-4608	66	12	even	even	ADV
ejsice-4608	66	13	the	the	DET
ejsice-4608	66	14	key	key	ADJ
ejsice-4608	66	15	parameter	parameter	NOUN
ejsice-4608	66	16	of	of	ADP
ejsice-4608	66	17	the	the	DET
ejsice-4608	66	18	performance	performance	NOUN
ejsice-4608	66	19	audit	audit	NOUN
ejsice-4608	66	20	attention	attention	NOUN
ejsice-4608	66	21	to	to	ADP
ejsice-4608	66	22	results	result	NOUN
ejsice-4608	66	23	and	and	CCONJ
ejsice-4608	66	24	impact	impact	NOUN
ejsice-4608	66	25	as	as	ADP
ejsice-4608	66	26	part	part	NOUN
ejsice-4608	66	27	of	of	ADP
ejsice-4608	66	28	the	the	DET
ejsice-4608	66	29	audit	audit	NOUN
ejsice-4608	66	30	does	do	AUX
ejsice-4608	66	31	not	not	PART
ejsice-4608	66	32	seem	seem	VERB
ejsice-4608	66	33	to	to	PART
ejsice-4608	66	34	be	be	AUX
ejsice-4608	66	35	on	on	ADP
ejsice-4608	66	36	the	the	DET
ejsice-4608	66	37	horizon	horizon	NOUN
ejsice-4608	66	38	(	(	PUNCT
ejsice-4608	66	39	power	power	NOUN
ejsice-4608	66	40	2011	2011	NUM
ejsice-4608	66	41	)	)	PUNCT
ejsice-4608	66	42	.	.	PUNCT
ejsice-4608	67	1	in	in	ADP
ejsice-4608	67	2	2007	2007	NUM
ejsice-4608	67	3	-	-	SYM
ejsice-4608	67	4	2013	2013	NUM
ejsice-4608	67	5	,	,	PUNCT
ejsice-4608	67	6	greater	great	ADJ
ejsice-4608	67	7	emphasis	emphasis	NOUN
ejsice-4608	67	8	was	be	AUX
ejsice-4608	67	9	placed	place	VERB
ejsice-4608	67	10	on	on	ADP
ejsice-4608	67	11	the	the	DET
ejsice-4608	67	12	so	so	ADV
ejsice-4608	67	13	-	-	PUNCT
ejsice-4608	67	14	called	call	VERB
ejsice-4608	67	15	"	"	PUNCT
ejsice-4608	67	16	single	single	ADJ
ejsice-4608	67	17	audit	audit	NOUN
ejsice-4608	67	18	model	model	NOUN
ejsice-4608	67	19	"	"	PUNCT
ejsice-4608	67	20	,	,	PUNCT
ejsice-4608	67	21	which	which	PRON
ejsice-4608	67	22	constitutes	constitute	VERB
ejsice-4608	67	23	a	a	DET
ejsice-4608	67	24	clearer	clear	ADJ
ejsice-4608	67	25	division	division	NOUN
ejsice-4608	67	26	of	of	ADP
ejsice-4608	67	27	responsibility	responsibility	NOUN
ejsice-4608	67	28	between	between	ADP
ejsice-4608	67	29	the	the	DET
ejsice-4608	67	30	commission	commission	NOUN
ejsice-4608	67	31	and	and	CCONJ
ejsice-4608	67	32	the	the	DET
ejsice-4608	67	33	member	member	NOUN
ejsice-4608	67	34	states	state	NOUN
ejsice-4608	67	35	,	,	PUNCT
ejsice-4608	67	36	with	with	ADP
ejsice-4608	67	37	each	each	DET
ejsice-4608	67	38	level	level	NOUN
ejsice-4608	67	39	combining	combine	VERB
ejsice-4608	67	40	its	its	PRON
ejsice-4608	67	41	security	security	NOUN
ejsice-4608	67	42	on	on	ADP
ejsice-4608	67	43	the	the	DET
ejsice-4608	67	44	next	next	ADJ
ejsice-4608	67	45	during	during	ADP
ejsice-4608	67	46	the	the	DET
ejsice-4608	67	47	various	various	ADJ
ejsice-4608	67	48	stages	stage	NOUN
ejsice-4608	67	49	.	.	PUNCT
ejsice-4608	68	1	of	of	ADP
ejsice-4608	68	2	implementation	implementation	NOUN
ejsice-4608	68	3	.	.	PUNCT
ejsice-4608	69	1	this	this	PRON
ejsice-4608	69	2	promises	promise	VERB
ejsice-4608	69	3	less	less	ADJ
ejsice-4608	69	4	duplication	duplication	NOUN
ejsice-4608	69	5	of	of	ADP
ejsice-4608	69	6	efforts	effort	NOUN
ejsice-4608	69	7	,	,	PUNCT
ejsice-4608	69	8	more	more	ADJ
ejsice-4608	69	9	cooperative	cooperative	ADJ
ejsice-4608	69	10	relationships	relationship	NOUN
ejsice-4608	69	11	and	and	CCONJ
ejsice-4608	69	12	greater	great	ADJ
ejsice-4608	69	13	trust	trust	NOUN
ejsice-4608	69	14	,	,	PUNCT
ejsice-4608	69	15	whether	whether	SCONJ
ejsice-4608	69	16	the	the	DET
ejsice-4608	69	17	model	model	NOUN
ejsice-4608	69	18	will	will	AUX
ejsice-4608	69	19	work	work	VERB
ejsice-4608	69	20	as	as	SCONJ
ejsice-4608	69	21	promised	promise	VERB
ejsice-4608	69	22	remains	remain	NOUN
ejsice-4608	69	23	to	to	PART
ejsice-4608	69	24	be	be	AUX
ejsice-4608	69	25	seen	see	VERB
ejsice-4608	69	26	.	.	PUNCT
ejsice-4608	70	1	furthermore	furthermore	ADV
ejsice-4608	70	2	,	,	PUNCT
ejsice-4608	70	3	in	in	ADP
ejsice-4608	70	4	moving	move	VERB
ejsice-4608	70	5	to	to	ADP
ejsice-4608	70	6	a	a	DET
ejsice-4608	70	7	control	control	NOUN
ejsice-4608	70	8	approach	approach	NOUN
ejsice-4608	70	9	,	,	PUNCT
ejsice-4608	70	10	the	the	DET
ejsice-4608	70	11	commission	commission	NOUN
ejsice-4608	70	12	may	may	AUX
ejsice-4608	70	13	face	face	VERB
ejsice-4608	70	14	another	another	DET
ejsice-4608	70	15	challenge	challenge	NOUN
ejsice-4608	70	16	:	:	PUNCT
ejsice-4608	70	17	the	the	DET
ejsice-4608	70	18	economic	economic	ADJ
ejsice-4608	70	19	and	and	CCONJ
ejsice-4608	70	20	epistemic	epistemic	ADJ
ejsice-4608	70	21	impossibility	impossibility	NOUN
ejsice-4608	70	22	of	of	ADP
ejsice-4608	70	23	direct	direct	ADJ
ejsice-4608	70	24	control	control	NOUN
ejsice-4608	70	25	when	when	SCONJ
ejsice-4608	70	26	it	it	PRON
ejsice-4608	70	27	reaffirms	reaffirm	VERB
ejsice-4608	70	28	control	control	NOUN
ejsice-4608	70	29	(	(	PUNCT
ejsice-4608	70	30	power	power	NOUN
ejsice-4608	70	31	2011	2011	NUM
ejsice-4608	70	32	)	)	PUNCT
ejsice-4608	70	33	.	.	PUNCT
ejsice-4608	71	1	furthermore	furthermore	ADV
ejsice-4608	71	2	,	,	PUNCT
ejsice-4608	71	3	the	the	DET
ejsice-4608	71	4	commission	commission	NOUN
ejsice-4608	71	5	stresses	stress	VERB
ejsice-4608	71	6	that	that	SCONJ
ejsice-4608	71	7	audit	audit	NOUN
ejsice-4608	71	8	and	and	CCONJ
ejsice-4608	71	9	control	control	NOUN
ejsice-4608	71	10	should	should	AUX
ejsice-4608	71	11	be	be	AUX
ejsice-4608	71	12	seen	see	VERB
ejsice-4608	71	13	as	as	ADP
ejsice-4608	71	14	a	a	DET
ejsice-4608	71	15	learning	learning	NOUN
ejsice-4608	71	16	process	process	NOUN
ejsice-4608	71	17	.	.	PUNCT
ejsice-4608	72	1	the	the	DET
ejsice-4608	72	2	goal	goal	NOUN
ejsice-4608	72	3	is	be	AUX
ejsice-4608	72	4	not	not	PART
ejsice-4608	72	5	only	only	ADV
ejsice-4608	72	6	to	to	PART
ejsice-4608	72	7	identify	identify	VERB
ejsice-4608	72	8	problems	problem	NOUN
ejsice-4608	72	9	(	(	PUNCT
ejsice-4608	72	10	such	such	ADJ
ejsice-4608	72	11	as	as	ADP
ejsice-4608	72	12	fraud	fraud	NOUN
ejsice-4608	72	13	or	or	CCONJ
ejsice-4608	72	14	major	major	ADJ
ejsice-4608	72	15	errors	error	NOUN
ejsice-4608	72	16	)	)	PUNCT
ejsice-4608	72	17	,	,	PUNCT
ejsice-4608	72	18	but	but	CCONJ
ejsice-4608	72	19	also	also	ADV
ejsice-4608	72	20	to	to	PART
ejsice-4608	72	21	propose	propose	VERB
ejsice-4608	72	22	solutions	solution	NOUN
ejsice-4608	72	23	(	(	PUNCT
ejsice-4608	72	24	in	in	ADP
ejsice-4608	72	25	order	order	NOUN
ejsice-4608	72	26	to	to	PART
ejsice-4608	72	27	prevent	prevent	VERB
ejsice-4608	72	28	minor	minor	ADJ
ejsice-4608	72	29	errors	error	NOUN
ejsice-4608	72	30	)	)	PUNCT
ejsice-4608	72	31	,	,	PUNCT
ejsice-4608	72	32	supported	support	VERB
ejsice-4608	72	33	by	by	ADP
ejsice-4608	72	34	a	a	DET
ejsice-4608	72	35	more	more	ADV
ejsice-4608	72	36	bottom	bottom	ADJ
ejsice-4608	72	37	-	-	PUNCT
ejsice-4608	72	38	up	up	ADP
ejsice-4608	72	39	approach	approach	NOUN
ejsice-4608	72	40	,	,	PUNCT
ejsice-4608	72	41	oriented	orient	VERB
ejsice-4608	72	42	towards	towards	ADP
ejsice-4608	72	43	risk	risk	NOUN
ejsice-4608	72	44	management	management	NOUN
ejsice-4608	72	45	(	(	PUNCT
ejsice-4608	72	46	rather	rather	ADV
ejsice-4608	72	47	than	than	ADP
ejsice-4608	72	48	driven	drive	VERB
ejsice-4608	72	49	by	by	ADP
ejsice-4608	72	50	the	the	DET
ejsice-4608	72	51	sanction	sanction	NOUN
ejsice-4608	72	52	)	)	PUNCT
ejsice-4608	72	53	approach	approach	NOUN
ejsice-4608	72	54	(	(	PUNCT
ejsice-4608	72	55	power	power	NOUN
ejsice-4608	72	56	2011	2011	NUM
ejsice-4608	72	57	)	)	PUNCT
ejsice-4608	72	58	.	.	PUNCT
ejsice-4608	73	1	one	one	NUM
ejsice-4608	73	2	of	of	ADP
ejsice-4608	73	3	these	these	DET
ejsice-4608	73	4	commission	commission	NOUN
ejsice-4608	73	5	measures	measure	NOUN
ejsice-4608	73	6	was	be	AUX
ejsice-4608	73	7	the	the	DET
ejsice-4608	73	8	provision	provision	NOUN
ejsice-4608	73	9	of	of	ADP
ejsice-4608	73	10	a	a	DET
ejsice-4608	73	11	self	self	NOUN
ejsice-4608	73	12	-	-	PUNCT
ejsice-4608	73	13	assessment	assessment	NOUN
ejsice-4608	73	14	tool	tool	NOUN
ejsice-4608	73	15	to	to	ADP
ejsice-4608	73	16	the	the	DET
ejsice-4608	73	17	member	member	NOUN
ejsice-4608	73	18	states	state	NOUN
ejsice-4608	73	19	in	in	ADP
ejsice-4608	73	20	2007	2007	NUM
ejsice-4608	73	21	.	.	PUNCT
ejsice-4608	74	1	however	however	ADV
ejsice-4608	74	2	,	,	PUNCT
ejsice-4608	74	3	these	these	DET
ejsice-4608	74	4	softer	soft	ADJ
ejsice-4608	74	5	measures	measure	NOUN
ejsice-4608	74	6	were	be	AUX
ejsice-4608	74	7	superimposed	superimpose	VERB
ejsice-4608	74	8	on	on	ADP
ejsice-4608	74	9	the	the	DET
ejsice-4608	74	10	existing	exist	VERB
ejsice-4608	74	11	compliance	compliance	NOUN
ejsice-4608	74	12	model	model	NOUN
ejsice-4608	74	13	and	and	CCONJ
ejsice-4608	74	14	are	be	AUX
ejsice-4608	74	15	diminished	diminish	VERB
ejsice-4608	74	16	by	by	ADP
ejsice-4608	74	17	the	the	DET
ejsice-4608	74	18	scope	scope	NOUN
ejsice-4608	74	19	and	and	CCONJ
ejsice-4608	74	20	intensity	intensity	NOUN
ejsice-4608	74	21	of	of	ADP
ejsice-4608	74	22	the	the	DET
ejsice-4608	74	23	compliance	compliance	NOUN
ejsice-4608	74	24	actions	action	NOUN
ejsice-4608	74	25	implemented	implement	VERB
ejsice-4608	74	26	by	by	ADP
ejsice-4608	74	27	recent	recent	ADJ
ejsice-4608	74	28	years	year	NOUN
ejsice-4608	74	29	.	.	PUNCT
ejsice-4608	75	1	three	three	NUM
ejsice-4608	75	2	key	key	ADJ
ejsice-4608	75	3	factors	factor	NOUN
ejsice-4608	75	4	explain	explain	VERB
ejsice-4608	75	5	the	the	DET
ejsice-4608	75	6	nature	nature	NOUN
ejsice-4608	75	7	of	of	ADP
ejsice-4608	75	8	the	the	DET
ejsice-4608	75	9	audit	audit	NOUN
ejsice-4608	75	10	explosion	explosion	NOUN
ejsice-4608	75	11	and	and	CCONJ
ejsice-4608	75	12	the	the	DET
ejsice-4608	75	13	consequences	consequence	NOUN
ejsice-4608	75	14	.	.	PUNCT
ejsice-4608	76	1	the	the	DET
ejsice-4608	76	2	first	first	ADJ
ejsice-4608	76	3	reflects	reflect	VERB
ejsice-4608	76	4	a	a	DET
ejsice-4608	76	5	fundamental	fundamental	ADJ
ejsice-4608	76	6	political	political	ADJ
ejsice-4608	76	7	choice	choice	NOUN
ejsice-4608	76	8	by	by	ADP
ejsice-4608	76	9	parliament	parliament	NOUN
ejsice-4608	76	10	,	,	PUNCT
ejsice-4608	76	11	the	the	DET
ejsice-4608	76	12	court	court	NOUN
ejsice-4608	76	13	(	(	PUNCT
ejsice-4608	76	14	in	in	ADP
ejsice-4608	76	15	particular	particular	ADJ
ejsice-4608	76	16	in	in	ADP
ejsice-4608	76	17	relation	relation	NOUN
ejsice-4608	76	18	to	to	ADP
ejsice-4608	76	19	the	the	DET
ejsice-4608	76	20	discharge	discharge	NOUN
ejsice-4608	76	21	of	of	ADP
ejsice-4608	76	22	the	the	DET
ejsice-4608	76	23	budget	budget	NOUN
ejsice-4608	76	24	)	)	PUNCT
ejsice-4608	76	25	and	and	CCONJ
ejsice-4608	76	26	the	the	DET
ejsice-4608	76	27	council	council	NOUN
ejsice-4608	76	28	's	's	PART
ejsice-4608	76	29	budget	budget	NOUN
ejsice-4608	76	30	group	group	NOUN
ejsice-4608	76	31	to	to	PART
ejsice-4608	76	32	prioritize	prioritize	VERB
ejsice-4608	76	33	compliance	compliance	NOUN
ejsice-4608	76	34	over	over	ADP
ejsice-4608	76	35	performance	performance	NOUN
ejsice-4608	76	36	(	(	PUNCT
ejsice-4608	76	37	power	power	NOUN
ejsice-4608	76	38	2011	2011	NUM
ejsice-4608	76	39	)	)	PUNCT
ejsice-4608	76	40	.	.	PUNCT
ejsice-4608	77	1	furthermore	furthermore	ADV
ejsice-4608	77	2	,	,	PUNCT
ejsice-4608	77	3	there	there	PRON
ejsice-4608	77	4	is	be	VERB
ejsice-4608	77	5	no	no	DET
ejsice-4608	77	6	specific	specific	ADJ
ejsice-4608	77	7	council	council	NOUN
ejsice-4608	77	8	specific	specific	PROPN
ejsice-4608	77	9	committee	committee	NOUN
ejsice-4608	77	10	for	for	ADP
ejsice-4608	77	11	cohesion	cohesion	NOUN
ejsice-4608	77	12	policy	policy	NOUN
ejsice-4608	77	13	which	which	PRON
ejsice-4608	77	14	focuses	focus	VERB
ejsice-4608	77	15	on	on	ADP
ejsice-4608	77	16	:	:	PUNCT
ejsice-4608	77	17	assessing	assess	VERB
ejsice-4608	77	18	the	the	DET
ejsice-4608	77	19	concerns	concern	NOUN
ejsice-4608	77	20	related	relate	VERB
ejsice-4608	77	21	to	to	ADP
ejsice-4608	77	22	the	the	DET
ejsice-4608	77	23	performance	performance	NOUN
ejsice-4608	77	24	of	of	ADP
ejsice-4608	77	25	eu	eu	PROPN
ejsice-4608	77	26	cohesion	cohesion	NOUN
ejsice-4608	77	27	policy	policy	NOUN
ejsice-4608	77	28	.	.	PUNCT
ejsice-4608	78	1	this	this	DET
ejsice-4608	78	2	political	political	ADJ
ejsice-4608	78	3	dimension	dimension	NOUN
ejsice-4608	78	4	largely	largely	ADV
ejsice-4608	78	5	explains	explain	VERB
ejsice-4608	78	6	why	why	SCONJ
ejsice-4608	78	7	the	the	DET
ejsice-4608	78	8	commission	commission	NOUN
ejsice-4608	78	9	's	's	PART
ejsice-4608	78	10	administrative	administrative	PROPN
ejsice-4608	78	11	reform	reform	NOUN
ejsice-4608	78	12	program	program	NOUN
ejsice-4608	78	13	had	have	VERB
ejsice-4608	78	14	a	a	DET
ejsice-4608	78	15	strong	strong	ADJ
ejsice-4608	78	16	logical	logical	ADJ
ejsice-4608	78	17	bureaucratic	bureaucratic	ADJ
ejsice-4608	78	18	impact	impact	NOUN
ejsice-4608	78	19	(	(	PUNCT
ejsice-4608	78	20	ellinas	ellinas	PROPN
ejsice-4608	78	21	and	and	CCONJ
ejsice-4608	78	22	suleiman	suleiman	PROPN
ejsice-4608	78	23	2008	2008	NUM
ejsice-4608	78	24	)	)	PUNCT
ejsice-4608	78	25	,	,	PUNCT
ejsice-4608	78	26	despite	despite	SCONJ
ejsice-4608	78	27	claims	claim	NOUN
ejsice-4608	78	28	about	about	ADP
ejsice-4608	78	29	its	its	PRON
ejsice-4608	78	30	ideals	ideal	NOUN
ejsice-4608	78	31	for	for	ADP
ejsice-4608	78	32	new	new	ADJ
ejsice-4608	78	33	public	public	ADJ
ejsice-4608	78	34	management	management	NOUN
ejsice-4608	78	35	.	.	PUNCT
ejsice-4608	79	1	secondly	secondly	ADV
ejsice-4608	79	2	,	,	PUNCT
ejsice-4608	79	3	the	the	DET
ejsice-4608	79	4	commission	commission	NOUN
ejsice-4608	79	5	's	's	PART
ejsice-4608	79	6	financial	financial	ADJ
ejsice-4608	79	7	crisis	crisis	NOUN
ejsice-4608	79	8	and	and	CCONJ
ejsice-4608	79	9	the	the	DET
ejsice-4608	79	10	program	program	NOUN
ejsice-4608	79	11	of	of	ADP
ejsice-4608	79	12	administrative	administrative	ADJ
ejsice-4608	79	13	reforms	reform	NOUN
ejsice-4608	79	14	have	have	AUX
ejsice-4608	79	15	led	lead	VERB
ejsice-4608	79	16	to	to	ADP
ejsice-4608	79	17	a	a	DET
ejsice-4608	79	18	redistribution	redistribution	NOUN
ejsice-4608	79	19	of	of	ADP
ejsice-4608	79	20	power	power	NOUN
ejsice-4608	79	21	and	and	CCONJ
ejsice-4608	79	22	resources	resource	NOUN
ejsice-4608	79	23	,	,	PUNCT
ejsice-4608	79	24	in	in	ADP
ejsice-4608	79	25	parliament	parliament	NOUN
ejsice-4608	79	26	and	and	CCONJ
ejsice-4608	79	27	in	in	ADP
ejsice-4608	79	28	the	the	DET
ejsice-4608	79	29	court	court	NOUN
ejsice-4608	79	30	(	(	PUNCT
ejsice-4608	79	31	in	in	ADP
ejsice-4608	79	32	the	the	DET
ejsice-4608	79	33	post	post	ADJ
ejsice-4608	79	34	-	-	ADJ
ejsice-4608	79	35	santer	santer	ADJ
ejsice-4608	79	36	era	era	NOUN
ejsice-4608	79	37	)	)	PUNCT
ejsice-4608	79	38	.	.	PUNCT
ejsice-4608	80	1	in	in	ADP
ejsice-4608	80	2	addition	addition	NOUN
ejsice-4608	80	3	to	to	ADP
ejsice-4608	80	4	strengthening	strengthen	VERB
ejsice-4608	80	5	the	the	DET
ejsice-4608	80	6	influence	influence	NOUN
ejsice-4608	80	7	of	of	ADP
ejsice-4608	80	8	the	the	DET
ejsice-4608	80	9	eu	eu	PROPN
ejsice-4608	80	10	european	european	PROPN
ejsice-4608	80	11	journal	journal	PROPN
ejsice-4608	80	12	of	of	ADP
ejsice-4608	80	13	social	social	ADJ
ejsice-4608	80	14	impact	impact	NOUN
ejsice-4608	80	15	and	and	CCONJ
ejsice-4608	80	16	circular	circular	ADJ
ejsice-4608	80	17	economy	economy	NOUN
ejsice-4608	80	18	issn	issn	NOUN
ejsice-4608	80	19	:	:	PUNCT
ejsice-4608	80	20	2704	2704	NUM
ejsice-4608	80	21	-	-	SYM
ejsice-4608	80	22	9906	9906	NUM
ejsice-4608	80	23	doi	doi	NOUN
ejsice-4608	80	24	:	:	PUNCT
ejsice-4608	80	25	10.13135/2704	10.13135/2704	NUM
ejsice-4608	80	26	-	-	SYM
ejsice-4608	80	27	9906/4608	9906/4608	NUM
ejsice-4608	80	28	published	publish	VERB
ejsice-4608	80	29	by	by	ADP
ejsice-4608	80	30	university	university	PROPN
ejsice-4608	80	31	of	of	ADP
ejsice-4608	80	32	turin	turin	PROPN
ejsice-4608	80	33	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	80	34	ejsice	ejsice	PROPN
ejsice-4608	80	35	content	content	NOUN
ejsice-4608	80	36	is	be	AUX
ejsice-4608	80	37	licensed	license	VERB
ejsice-4608	80	38	under	under	ADP
ejsice-4608	80	39	a	a	DET
ejsice-4608	80	40	creative	creative	ADJ
ejsice-4608	80	41	commons	common	NOUN
ejsice-4608	80	42	attribution	attribution	NOUN
ejsice-4608	80	43	4.0	4.0	NUM
ejsice-4608	80	44	international	international	ADJ
ejsice-4608	80	45	license	license	NOUN
ejsice-4608	80	46	23	23	NUM
ejsice-4608	80	47	budgetary	budgetary	ADJ
ejsice-4608	80	48	authorities	authority	NOUN
ejsice-4608	80	49	,	,	PUNCT
ejsice-4608	80	50	it	it	PRON
ejsice-4608	80	51	has	have	AUX
ejsice-4608	80	52	enabled	enable	VERB
ejsice-4608	80	53	them	they	PRON
ejsice-4608	80	54	to	to	PART
ejsice-4608	80	55	defend	defend	VERB
ejsice-4608	80	56	the	the	DET
ejsice-4608	80	57	new	new	ADJ
ejsice-4608	80	58	status	status	NOUN
ejsice-4608	80	59	quo	quo	NOUN
ejsice-4608	80	60	,	,	PUNCT
ejsice-4608	80	61	thus	thus	ADV
ejsice-4608	80	62	maintaining	maintain	VERB
ejsice-4608	80	63	the	the	DET
ejsice-4608	80	64	ongoing	ongoing	ADJ
ejsice-4608	80	65	administrative	administrative	ADJ
ejsice-4608	80	66	reform	reform	NOUN
ejsice-4608	80	67	(	(	PUNCT
ejsice-4608	80	68	cini	cini	PROPN
ejsice-4608	80	69	2008	2008	NUM
ejsice-4608	80	70	)	)	PUNCT
ejsice-4608	80	71	of	of	ADP
ejsice-4608	80	72	auditing	auditing	NOUN
ejsice-4608	80	73	and	and	CCONJ
ejsice-4608	80	74	control	control	NOUN
ejsice-4608	80	75	more	more	ADV
ejsice-4608	80	76	firmly	firmly	ADV
ejsice-4608	80	77	on	on	ADP
ejsice-4608	80	78	the	the	DET
ejsice-4608	80	79	compliance	compliance	NOUN
ejsice-4608	80	80	path	path	NOUN
ejsice-4608	80	81	.	.	PUNCT
ejsice-4608	81	1	this	this	DET
ejsice-4608	81	2	growing	grow	VERB
ejsice-4608	81	3	pressure	pressure	NOUN
ejsice-4608	81	4	largely	largely	ADV
ejsice-4608	81	5	explains	explain	VERB
ejsice-4608	81	6	the	the	DET
ejsice-4608	81	7	injustice	injustice	NOUN
ejsice-4608	81	8	perceived	perceive	VERB
ejsice-4608	81	9	by	by	ADP
ejsice-4608	81	10	the	the	DET
ejsice-4608	81	11	auditors	auditor	NOUN
ejsice-4608	81	12	in	in	ADP
ejsice-4608	81	13	the	the	DET
ejsice-4608	81	14	member	member	NOUN
ejsice-4608	81	15	states	state	NOUN
ejsice-4608	81	16	(	(	PUNCT
ejsice-4608	81	17	see	see	VERB
ejsice-4608	81	18	below	below	ADV
ejsice-4608	81	19	)	)	PUNCT
ejsice-4608	81	20	.	.	PUNCT
ejsice-4608	82	1	it	it	PRON
ejsice-4608	82	2	also	also	ADV
ejsice-4608	82	3	contradicts	contradict	VERB
ejsice-4608	82	4	claims	claim	NOUN
ejsice-4608	82	5	about	about	ADP
ejsice-4608	82	6	administrative	administrative	ADJ
ejsice-4608	82	7	reform	reform	NOUN
ejsice-4608	82	8	led	lead	VERB
ejsice-4608	82	9	primarily	primarily	ADV
ejsice-4608	82	10	by	by	ADP
ejsice-4608	82	11	the	the	DET
ejsice-4608	82	12	commission	commission	NOUN
ejsice-4608	82	13	,	,	PUNCT
ejsice-4608	82	14	at	at	ADP
ejsice-4608	82	15	least	least	ADJ
ejsice-4608	82	16	in	in	ADP
ejsice-4608	82	17	the	the	DET
ejsice-4608	82	18	field	field	NOUN
ejsice-4608	82	19	of	of	ADP
ejsice-4608	82	20	audit	audit	NOUN
ejsice-4608	82	21	and	and	CCONJ
ejsice-4608	82	22	control	control	NOUN
ejsice-4608	82	23	.	.	PUNCT
ejsice-4608	83	1	third	third	ADJ
ejsice-4608	83	2	,	,	PUNCT
ejsice-4608	83	3	the	the	DET
ejsice-4608	83	4	current	current	ADJ
ejsice-4608	83	5	institutional	institutional	ADJ
ejsice-4608	83	6	structure	structure	NOUN
ejsice-4608	83	7	of	of	ADP
ejsice-4608	83	8	shared	share	VERB
ejsice-4608	83	9	management	management	NOUN
ejsice-4608	83	10	where	where	SCONJ
ejsice-4608	83	11	the	the	DET
ejsice-4608	83	12	commission	commission	NOUN
ejsice-4608	83	13	's	's	PART
ejsice-4608	83	14	power	power	NOUN
ejsice-4608	83	15	to	to	PART
ejsice-4608	83	16	establish	establish	VERB
ejsice-4608	83	17	rules	rule	NOUN
ejsice-4608	83	18	(	(	PUNCT
ejsice-4608	83	19	based	base	VERB
ejsice-4608	83	20	on	on	ADP
ejsice-4608	83	21	its	its	PRON
ejsice-4608	83	22	responsibility	responsibility	NOUN
ejsice-4608	83	23	for	for	ADP
ejsice-4608	83	24	the	the	DET
ejsice-4608	83	25	budget	budget	NOUN
ejsice-4608	83	26	)	)	PUNCT
ejsice-4608	83	27	is	be	AUX
ejsice-4608	83	28	not	not	PART
ejsice-4608	83	29	accompanied	accompany	VERB
ejsice-4608	83	30	by	by	ADP
ejsice-4608	83	31	an	an	DET
ejsice-4608	83	32	equivalent	equivalent	ADJ
ejsice-4608	83	33	power	power	NOUN
ejsice-4608	83	34	over	over	ADP
ejsice-4608	83	35	the	the	DET
ejsice-4608	83	36	implementation	implementation	NOUN
ejsice-4608	83	37	of	of	ADP
ejsice-4608	83	38	the	the	DET
ejsice-4608	83	39	budget	budget	NOUN
ejsice-4608	83	40	necessarily	necessarily	ADV
ejsice-4608	83	41	implies	imply	VERB
ejsice-4608	83	42	a	a	DET
ejsice-4608	83	43	high	high	ADJ
ejsice-4608	83	44	degree	degree	NOUN
ejsice-4608	83	45	risk	risk	NOUN
ejsice-4608	83	46	of	of	ADP
ejsice-4608	83	47	delegation	delegation	NOUN
ejsice-4608	83	48	,	,	PUNCT
ejsice-4608	83	49	especially	especially	ADV
ejsice-4608	83	50	the	the	DET
ejsice-4608	83	51	highly	highly	ADV
ejsice-4608	83	52	devolved	devolve	VERB
ejsice-4608	83	53	and	and	CCONJ
ejsice-4608	83	54	dispersed	disperse	VERB
ejsice-4608	83	55	delivery	delivery	NOUN
ejsice-4608	83	56	model	model	NOUN
ejsice-4608	83	57	of	of	ADP
ejsice-4608	83	58	cohesion	cohesion	NOUN
ejsice-4608	83	59	policy	policy	NOUN
ejsice-4608	83	60	.	.	PUNCT
ejsice-4608	84	1	as	as	SCONJ
ejsice-4608	84	2	noted	note	VERB
ejsice-4608	84	3	by	by	ADP
ejsice-4608	84	4	the	the	DET
ejsice-4608	84	5	head	head	NOUN
ejsice-4608	84	6	of	of	ADP
ejsice-4608	84	7	the	the	DET
ejsice-4608	84	8	audit	audit	NOUN
ejsice-4608	84	9	department	department	NOUN
ejsice-4608	84	10	,	,	PUNCT
ejsice-4608	84	11	it	it	PRON
ejsice-4608	84	12	is	be	AUX
ejsice-4608	84	13	not	not	PART
ejsice-4608	84	14	possible	possible	ADJ
ejsice-4608	84	15	to	to	PART
ejsice-4608	84	16	provide	provide	VERB
ejsice-4608	84	17	member	member	NOUN
ejsice-4608	84	18	states	state	NOUN
ejsice-4608	84	19	with	with	ADP
ejsice-4608	84	20	a	a	DET
ejsice-4608	84	21	blank	blank	ADJ
ejsice-4608	84	22	check	check	NOUN
ejsice-4608	84	23	and	and	CCONJ
ejsice-4608	84	24	to	to	PART
ejsice-4608	84	25	rely	rely	VERB
ejsice-4608	84	26	on	on	ADP
ejsice-4608	84	27	member	member	NOUN
ejsice-4608	84	28	states	state	NOUN
ejsice-4608	84	29	'	'	PART
ejsice-4608	84	30	audit	audit	NOUN
ejsice-4608	84	31	systems	system	NOUN
ejsice-4608	84	32	because	because	SCONJ
ejsice-4608	84	33	when	when	SCONJ
ejsice-4608	84	34	the	the	DET
ejsice-4608	84	35	court	court	NOUN
ejsice-4608	84	36	of	of	ADP
ejsice-4608	84	37	auditors	auditor	NOUN
ejsice-4608	84	38	carries	carry	VERB
ejsice-4608	84	39	out	out	ADP
ejsice-4608	84	40	its	its	PRON
ejsice-4608	84	41	own	own	ADJ
ejsice-4608	84	42	checks	check	NOUN
ejsice-4608	84	43	in	in	ADP
ejsice-4608	84	44	the	the	DET
ejsice-4608	84	45	member	member	NOUN
ejsice-4608	84	46	states	state	NOUN
ejsice-4608	84	47	,	,	PUNCT
ejsice-4608	84	48	the	the	DET
ejsice-4608	84	49	commission	commission	NOUN
ejsice-4608	84	50	will	will	AUX
ejsice-4608	84	51	not	not	PART
ejsice-4608	84	52	blame	blame	VERB
ejsice-4608	84	53	the	the	DET
ejsice-4608	84	54	errors	error	NOUN
ejsice-4608	84	55	.	.	PUNCT
ejsice-4608	85	1	member	member	NOUN
ejsice-4608	85	2	states	state	NOUN
ejsice-4608	85	3	.	.	PUNCT
ejsice-4608	86	1	a	a	DET
ejsice-4608	86	2	more	more	ADV
ejsice-4608	86	3	rigorous	rigorous	ADJ
ejsice-4608	86	4	approach	approach	NOUN
ejsice-4608	86	5	to	to	ADP
ejsice-4608	86	6	compliance	compliance	NOUN
ejsice-4608	86	7	is	be	AUX
ejsice-4608	86	8	needed	need	VERB
ejsice-4608	86	9	to	to	PART
ejsice-4608	86	10	address	address	VERB
ejsice-4608	86	11	the	the	DET
ejsice-4608	86	12	problem	problem	NOUN
ejsice-4608	86	13	of	of	ADP
ejsice-4608	86	14	high	high	ADJ
ejsice-4608	86	15	levels	level	NOUN
ejsice-4608	86	16	of	of	ADP
ejsice-4608	86	17	irregularities	irregularity	NOUN
ejsice-4608	86	18	(	(	PUNCT
ejsice-4608	86	19	harber	harber	PROPN
ejsice-4608	86	20	,	,	PUNCT
ejsice-4608	86	21	marx	marx	PROPN
ejsice-4608	86	22	and	and	CCONJ
ejsice-4608	86	23	de	de	X
ejsice-4608	86	24	jager	jager	NOUN
ejsice-4608	86	25	2020	2020	NUM
ejsice-4608	86	26	)	)	PUNCT
ejsice-4608	86	27	.	.	PUNCT
ejsice-4608	87	1	3	3	X
ejsice-4608	87	2	.	.	X
ejsice-4608	87	3	introduction	introduction	NOUN
ejsice-4608	87	4	to	to	ADP
ejsice-4608	87	5	the	the	DET
ejsice-4608	87	6	concept	concept	NOUN
ejsice-4608	87	7	of	of	ADP
ejsice-4608	87	8	accountability	accountability	NOUN
ejsice-4608	87	9	responsibility	responsibility	NOUN
ejsice-4608	87	10	has	have	AUX
ejsice-4608	87	11	always	always	ADV
ejsice-4608	87	12	been	be	AUX
ejsice-4608	87	13	intrinsic	intrinsic	ADJ
ejsice-4608	87	14	to	to	ADP
ejsice-4608	87	15	the	the	DET
ejsice-4608	87	16	research	research	NOUN
ejsice-4608	87	17	and	and	CCONJ
ejsice-4608	87	18	practice	practice	NOUN
ejsice-4608	87	19	of	of	ADP
ejsice-4608	87	20	democratic	democratic	ADJ
ejsice-4608	87	21	governance	governance	NOUN
ejsice-4608	87	22	.	.	PUNCT
ejsice-4608	88	1	responsibility	responsibility	NOUN
ejsice-4608	88	2	concerns	concern	VERB
ejsice-4608	88	3	"	"	PUNCT
ejsice-4608	88	4	the	the	DET
ejsice-4608	88	5	construction	construction	NOUN
ejsice-4608	88	6	of	of	ADP
ejsice-4608	88	7	an	an	DET
ejsice-4608	88	8	agreed	agree	VERB
ejsice-4608	88	9	language	language	NOUN
ejsice-4608	88	10	or	or	CCONJ
ejsice-4608	88	11	currency	currency	NOUN
ejsice-4608	88	12	of	of	ADP
ejsice-4608	88	13	speech	speech	NOUN
ejsice-4608	88	14	on	on	ADP
ejsice-4608	88	15	the	the	DET
ejsice-4608	88	16	conduct	conduct	NOUN
ejsice-4608	88	17	and	and	CCONJ
ejsice-4608	88	18	performance	performance	NOUN
ejsice-4608	88	19	and	and	CCONJ
ejsice-4608	88	20	the	the	DET
ejsice-4608	88	21	criteria	criterion	NOUN
ejsice-4608	88	22	that	that	PRON
ejsice-4608	88	23	should	should	AUX
ejsice-4608	88	24	be	be	AUX
ejsice-4608	88	25	used	use	VERB
ejsice-4608	88	26	to	to	PART
ejsice-4608	88	27	evaluate	evaluate	VERB
ejsice-4608	88	28	them	they	PRON
ejsice-4608	88	29	"	"	PUNCT
ejsice-4608	88	30	(	(	PUNCT
ejsice-4608	88	31	day	day	NOUN
ejsice-4608	88	32	and	and	CCONJ
ejsice-4608	88	33	klein	klein	PROPN
ejsice-4608	88	34	1987	1987	NUM
ejsice-4608	88	35	)	)	PUNCT
ejsice-4608	88	36	.	.	PUNCT
ejsice-4608	89	1	responsibility	responsibility	NOUN
ejsice-4608	89	2	rests	rest	VERB
ejsice-4608	89	3	on	on	ADP
ejsice-4608	89	4	a	a	DET
ejsice-4608	89	5	combination	combination	NOUN
ejsice-4608	89	6	of	of	ADP
ejsice-4608	89	7	structures	structure	NOUN
ejsice-4608	89	8	and	and	CCONJ
ejsice-4608	89	9	procedures	procedure	NOUN
ejsice-4608	89	10	,	,	PUNCT
ejsice-4608	89	11	in	in	ADP
ejsice-4608	89	12	addition	addition	NOUN
ejsice-4608	89	13	to	to	ADP
ejsice-4608	89	14	the	the	DET
ejsice-4608	89	15	socialization	socialization	NOUN
ejsice-4608	89	16	of	of	ADP
ejsice-4608	89	17	public	public	ADJ
ejsice-4608	89	18	officials	official	NOUN
ejsice-4608	89	19	about	about	ADP
ejsice-4608	89	20	what	what	PRON
ejsice-4608	89	21	is	be	AUX
ejsice-4608	89	22	appropriate	appropriate	ADJ
ejsice-4608	89	23	in	in	ADP
ejsice-4608	89	24	the	the	DET
ejsice-4608	89	25	conduct	conduct	NOUN
ejsice-4608	89	26	of	of	ADP
ejsice-4608	89	27	public	public	ADJ
ejsice-4608	89	28	affairs	affair	NOUN
ejsice-4608	89	29	.	.	PUNCT
ejsice-4608	90	1	according	accord	VERB
ejsice-4608	90	2	to	to	ADP
ejsice-4608	90	3	march	march	PROPN
ejsice-4608	90	4	and	and	CCONJ
ejsice-4608	90	5	olsen	olsen	PROPN
ejsice-4608	90	6	,	,	PUNCT
ejsice-4608	90	7	the	the	DET
ejsice-4608	90	8	traditions	tradition	NOUN
ejsice-4608	90	9	of	of	ADP
ejsice-4608	90	10	democracy	democracy	NOUN
ejsice-4608	90	11	require	require	VERB
ejsice-4608	90	12	political	political	ADJ
ejsice-4608	90	13	officials	official	NOUN
ejsice-4608	90	14	to	to	PART
ejsice-4608	90	15	account	account	VERB
ejsice-4608	90	16	for	for	ADP
ejsice-4608	90	17	their	their	PRON
ejsice-4608	90	18	actions	action	NOUN
ejsice-4608	90	19	;	;	PUNCT
ejsice-4608	90	20	report	report	NOUN
ejsice-4608	90	21	,	,	PUNCT
ejsice-4608	90	22	explain	explain	VERB
ejsice-4608	90	23	and	and	CCONJ
ejsice-4608	90	24	justify	justify	VERB
ejsice-4608	90	25	any	any	DET
ejsice-4608	90	26	exercise	exercise	NOUN
ejsice-4608	90	27	of	of	ADP
ejsice-4608	90	28	authority	authority	NOUN
ejsice-4608	90	29	;	;	PUNCT
ejsice-4608	90	30	and	and	CCONJ
ejsice-4608	90	31	sanction	sanction	NOUN
ejsice-4608	90	32	if	if	SCONJ
ejsice-4608	90	33	necessary	necessary	ADJ
ejsice-4608	90	34	.	.	PUNCT
ejsice-4608	91	1	public	public	ADJ
ejsice-4608	91	2	officials	official	NOUN
ejsice-4608	91	3	should	should	AUX
ejsice-4608	91	4	act	act	VERB
ejsice-4608	91	5	in	in	ADP
ejsice-4608	91	6	anticipation	anticipation	NOUN
ejsice-4608	91	7	of	of	ADP
ejsice-4608	91	8	having	have	VERB
ejsice-4608	91	9	to	to	PART
ejsice-4608	91	10	account	account	VERB
ejsice-4608	91	11	for	for	ADP
ejsice-4608	91	12	their	their	PRON
ejsice-4608	91	13	actions	action	NOUN
ejsice-4608	91	14	.	.	PUNCT
ejsice-4608	92	1	responsibility	responsibility	NOUN
ejsice-4608	92	2	is	be	AUX
ejsice-4608	92	3	based	base	VERB
ejsice-4608	92	4	on	on	ADP
ejsice-4608	92	5	regulation	regulation	NOUN
ejsice-4608	92	6	,	,	PUNCT
ejsice-4608	92	7	the	the	DET
ejsice-4608	92	8	process	process	NOUN
ejsice-4608	92	9	,	,	PUNCT
ejsice-4608	92	10	setting	set	VERB
ejsice-4608	92	11	standards	standard	NOUN
ejsice-4608	92	12	and	and	CCONJ
ejsice-4608	92	13	presenting	present	VERB
ejsice-4608	92	14	accounts	account	NOUN
ejsice-4608	92	15	for	for	ADP
ejsice-4608	92	16	actions	action	NOUN
ejsice-4608	92	17	.	.	PUNCT
ejsice-4608	93	1	peterson	peterson	PROPN
ejsice-4608	93	2	underlines	underline	VERB
ejsice-4608	93	3	the	the	DET
ejsice-4608	93	4	challenge	challenge	NOUN
ejsice-4608	93	5	the	the	DET
ejsice-4608	93	6	eu	eu	PROPN
ejsice-4608	93	7	faces	face	VERB
ejsice-4608	93	8	due	due	ADP
ejsice-4608	93	9	to	to	ADP
ejsice-4608	93	10	the	the	DET
ejsice-4608	93	11	coexistence	coexistence	NOUN
ejsice-4608	93	12	of	of	ADP
ejsice-4608	93	13	shared	share	VERB
ejsice-4608	93	14	sovereignty	sovereignty	NOUN
ejsice-4608	93	15	and	and	CCONJ
ejsice-4608	93	16	divided	divided	ADJ
ejsice-4608	93	17	responsibility	responsibility	NOUN
ejsice-4608	93	18	(	(	PUNCT
ejsice-4608	93	19	de	de	X
ejsice-4608	93	20	haan	haan	PROPN
ejsice-4608	93	21	,	,	PUNCT
ejsice-4608	93	22	schoenmaker	schoenmaker	NOUN
ejsice-4608	93	23	and	and	CCONJ
ejsice-4608	93	24	wierts	wiert	NOUN
ejsice-4608	93	25	2020	2020	NUM
ejsice-4608	93	26	)	)	PUNCT
ejsice-4608	93	27	.	.	PUNCT
ejsice-4608	94	1	the	the	DET
ejsice-4608	94	2	establishment	establishment	NOUN
ejsice-4608	94	3	of	of	ADP
ejsice-4608	94	4	the	the	DET
ejsice-4608	94	5	european	european	PROPN
ejsice-4608	94	6	court	court	NOUN
ejsice-4608	94	7	of	of	ADP
ejsice-4608	94	8	auditors	auditor	NOUN
ejsice-4608	94	9	and	and	CCONJ
ejsice-4608	94	10	other	other	ADJ
ejsice-4608	94	11	audit	audit	NOUN
ejsice-4608	94	12	institutions	institution	NOUN
ejsice-4608	94	13	in	in	ADP
ejsice-4608	94	14	the	the	DET
ejsice-4608	94	15	eu	eu	PROPN
ejsice-4608	94	16	is	be	AUX
ejsice-4608	94	17	an	an	DET
ejsice-4608	94	18	attempt	attempt	NOUN
ejsice-4608	94	19	to	to	PART
ejsice-4608	94	20	promote	promote	VERB
ejsice-4608	94	21	collective	collective	ADJ
ejsice-4608	94	22	responsibility	responsibility	NOUN
ejsice-4608	94	23	for	for	ADP
ejsice-4608	94	24	coping	cope	VERB
ejsice-4608	94	25	with	with	ADP
ejsice-4608	94	26	shared	shared	ADJ
ejsice-4608	94	27	sovereignty	sovereignty	NOUN
ejsice-4608	94	28	.	.	PUNCT
ejsice-4608	95	1	there	there	PRON
ejsice-4608	95	2	are	be	VERB
ejsice-4608	95	3	four	four	NUM
ejsice-4608	95	4	forms	form	NOUN
ejsice-4608	95	5	of	of	ADP
ejsice-4608	95	6	responsibility	responsibility	NOUN
ejsice-4608	95	7	:	:	PUNCT
ejsice-4608	95	8	a	a	X
ejsice-4608	95	9	)	)	PUNCT
ejsice-4608	95	10	administrative	administrative	ADJ
ejsice-4608	95	11	liability	liability	NOUN
ejsice-4608	95	12	;	;	PUNCT
ejsice-4608	95	13	b	b	X
ejsice-4608	95	14	)	)	PUNCT
ejsice-4608	95	15	parliamentary	parliamentary	ADJ
ejsice-4608	95	16	responsibility	responsibility	NOUN
ejsice-4608	95	17	;	;	PUNCT
ejsice-4608	95	18	c	c	X
ejsice-4608	95	19	)	)	PUNCT
ejsice-4608	95	20	election	election	NOUN
ejsice-4608	95	21	responsibility	responsibility	NOUN
ejsice-4608	95	22	;	;	PUNCT
ejsice-4608	95	23	d	d	X
ejsice-4608	95	24	)	)	PUNCT
ejsice-4608	95	25	judicial	judicial	ADJ
ejsice-4608	95	26	liability	liability	NOUN
ejsice-4608	95	27	.	.	PUNCT
ejsice-4608	96	1	interestingly	interestingly	ADV
ejsice-4608	96	2	,	,	PUNCT
ejsice-4608	96	3	it	it	PRON
ejsice-4608	96	4	did	do	AUX
ejsice-4608	96	5	not	not	PART
ejsice-4608	96	6	include	include	VERB
ejsice-4608	96	7	financial	financial	ADJ
ejsice-4608	96	8	liability	liability	NOUN
ejsice-4608	96	9	in	in	ADP
ejsice-4608	96	10	its	its	PRON
ejsice-4608	96	11	categorization	categorization	NOUN
ejsice-4608	96	12	.	.	PUNCT
ejsice-4608	97	1	however	however	ADV
ejsice-4608	97	2	,	,	PUNCT
ejsice-4608	97	3	financial	financial	ADJ
ejsice-4608	97	4	responsibility	responsibility	NOUN
ejsice-4608	97	5	is	be	AUX
ejsice-4608	97	6	an	an	DET
ejsice-4608	97	7	essential	essential	ADJ
ejsice-4608	97	8	part	part	NOUN
ejsice-4608	97	9	of	of	ADP
ejsice-4608	97	10	accountability	accountability	NOUN
ejsice-4608	97	11	in	in	ADP
ejsice-4608	97	12	any	any	DET
ejsice-4608	97	13	democratic	democratic	ADJ
ejsice-4608	97	14	political	political	ADJ
ejsice-4608	97	15	system	system	NOUN
ejsice-4608	97	16	,	,	PUNCT
ejsice-4608	97	17	given	give	VERB
ejsice-4608	97	18	the	the	DET
ejsice-4608	97	19	importance	importance	NOUN
ejsice-4608	97	20	of	of	ADP
ejsice-4608	97	21	the	the	DET
ejsice-4608	97	22	public	public	ADJ
ejsice-4608	97	23	purse	purse	NOUN
ejsice-4608	97	24	.	.	PUNCT
ejsice-4608	98	1	financial	financial	ADJ
ejsice-4608	98	2	responsibility	responsibility	NOUN
ejsice-4608	98	3	or	or	CCONJ
ejsice-4608	98	4	the	the	DET
ejsice-4608	98	5	audit	audit	NOUN
ejsice-4608	98	6	process	process	NOUN
ejsice-4608	98	7	are	be	AUX
ejsice-4608	98	8	related	relate	VERB
ejsice-4608	98	9	to	to	ADP
ejsice-4608	98	10	both	both	CCONJ
ejsice-4608	98	11	administrative	administrative	ADJ
ejsice-4608	98	12	and	and	CCONJ
ejsice-4608	98	13	parliamentary	parliamentary	ADJ
ejsice-4608	98	14	responsibility	responsibility	NOUN
ejsice-4608	98	15	(	(	PUNCT
ejsice-4608	98	16	manes	mane	NOUN
ejsice-4608	98	17	rossi	rossi	ADJ
ejsice-4608	98	18	,	,	PUNCT
ejsice-4608	98	19	brusca	brusca	NOUN
ejsice-4608	98	20	and	and	CCONJ
ejsice-4608	98	21	condor	condor	NOUN
ejsice-4608	98	22	2020	2020	NUM
ejsice-4608	98	23	)	)	PUNCT
ejsice-4608	98	24	.	.	PUNCT
ejsice-4608	99	1	a	a	DET
ejsice-4608	99	2	key	key	ADJ
ejsice-4608	99	3	feature	feature	NOUN
ejsice-4608	99	4	of	of	ADP
ejsice-4608	99	5	the	the	DET
ejsice-4608	99	6	administrative	administrative	ADJ
ejsice-4608	99	7	budget	budget	NOUN
ejsice-4608	99	8	processes	process	NOUN
ejsice-4608	99	9	is	be	AUX
ejsice-4608	99	10	"	"	PUNCT
ejsice-4608	99	11	to	to	PART
ejsice-4608	99	12	ensure	ensure	VERB
ejsice-4608	99	13	responsibility	responsibility	NOUN
ejsice-4608	99	14	,	,	PUNCT
ejsice-4608	99	15	that	that	SCONJ
ejsice-4608	99	16	the	the	DET
ejsice-4608	99	17	funds	fund	NOUN
ejsice-4608	99	18	are	be	AUX
ejsice-4608	99	19	actually	actually	ADV
ejsice-4608	99	20	spent	spend	VERB
ejsice-4608	99	21	for	for	ADP
ejsice-4608	99	22	the	the	DET
ejsice-4608	99	23	intended	intend	VERB
ejsice-4608	99	24	purposes	purpose	NOUN
ejsice-4608	99	25	,	,	PUNCT
ejsice-4608	99	26	that	that	SCONJ
ejsice-4608	99	27	the	the	DET
ejsice-4608	99	28	programs	program	NOUN
ejsice-4608	99	29	are	be	AUX
ejsice-4608	99	30	executed	execute	VERB
ejsice-4608	99	31	as	as	ADP
ejsice-4608	99	32	planned	plan	VERB
ejsice-4608	99	33	and	and	CCONJ
ejsice-4608	99	34	that	that	SCONJ
ejsice-4608	99	35	the	the	DET
ejsice-4608	99	36	funds	fund	NOUN
ejsice-4608	99	37	,	,	PUNCT
ejsice-4608	99	38	coming	come	VERB
ejsice-4608	99	39	from	from	ADP
ejsice-4608	99	40	any	any	DET
ejsice-4608	99	41	source	source	NOUN
ejsice-4608	99	42	,	,	PUNCT
ejsice-4608	99	43	are	be	AUX
ejsice-4608	99	44	not	not	PART
ejsice-4608	99	45	spent	spend	VERB
ejsice-4608	99	46	on	on	ADP
ejsice-4608	99	47	unauthorized	unauthorized	ADJ
ejsice-4608	99	48	activities	activity	NOUN
ejsice-4608	99	49	"	"	PUNCT
ejsice-4608	99	50	the	the	DET
ejsice-4608	99	51	budget	budget	NOUN
ejsice-4608	99	52	processes	process	NOUN
ejsice-4608	99	53	also	also	ADV
ejsice-4608	99	54	support	support	VERB
ejsice-4608	99	55	managerial	managerial	ADJ
ejsice-4608	99	56	functions	function	NOUN
ejsice-4608	99	57	,	,	PUNCT
ejsice-4608	99	58	linking	link	VERB
ejsice-4608	99	59	the	the	DET
ejsice-4608	99	60	financial	financial	ADJ
ejsice-4608	99	61	decision	decision	NOUN
ejsice-4608	99	62	-	-	PUNCT
ejsice-4608	99	63	making	make	VERB
ejsice-4608	99	64	process	process	NOUN
ejsice-4608	99	65	to	to	ADP
ejsice-4608	99	66	the	the	DET
ejsice-4608	99	67	performance	performance	NOUN
ejsice-4608	99	68	of	of	ADP
ejsice-4608	99	69	the	the	DET
ejsice-4608	99	70	program	program	NOUN
ejsice-4608	99	71	(	(	PUNCT
ejsice-4608	99	72	köhler	köhler	PROPN
ejsice-4608	99	73	,	,	PUNCT
ejsice-4608	99	74	ratzinger	ratzinger	PROPN
ejsice-4608	99	75	-	-	PUNCT
ejsice-4608	99	76	sakel	sakel	PROPN
ejsice-4608	99	77	and	and	CCONJ
ejsice-4608	99	78	theis	theis	NOUN
ejsice-4608	99	79	2020	2020	NUM
ejsice-4608	99	80	)	)	PUNCT
ejsice-4608	99	81	.	.	PUNCT
ejsice-4608	100	1	in	in	ADP
ejsice-4608	100	2	addition	addition	NOUN
ejsice-4608	100	3	,	,	PUNCT
ejsice-4608	100	4	the	the	DET
ejsice-4608	100	5	audits	audits	NOUN
ejsice-4608	100	6	provide	provide	VERB
ejsice-4608	100	7	the	the	DET
ejsice-4608	100	8	raw	raw	ADJ
ejsice-4608	100	9	material	material	NOUN
ejsice-4608	100	10	for	for	ADP
ejsice-4608	100	11	the	the	DET
ejsice-4608	100	12	budget	budget	NOUN
ejsice-4608	100	13	control	control	NOUN
ejsice-4608	100	14	committees	committee	NOUN
ejsice-4608	100	15	of	of	ADP
ejsice-4608	100	16	the	the	DET
ejsice-4608	100	17	national	national	ADJ
ejsice-4608	100	18	and	and	CCONJ
ejsice-4608	100	19	european	european	ADJ
ejsice-4608	100	20	parliaments	parliament	NOUN
ejsice-4608	100	21	,	,	PUNCT
ejsice-4608	100	22	hence	hence	ADV
ejsice-4608	100	23	the	the	DET
ejsice-4608	100	24	contribution	contribution	NOUN
ejsice-4608	100	25	to	to	ADP
ejsice-4608	100	26	parliamentary	parliamentary	ADJ
ejsice-4608	100	27	responsibility	responsibility	NOUN
ejsice-4608	100	28	.	.	PUNCT
ejsice-4608	101	1	european	european	ADJ
ejsice-4608	101	2	journal	journal	PROPN
ejsice-4608	101	3	of	of	ADP
ejsice-4608	101	4	social	social	ADJ
ejsice-4608	101	5	impact	impact	NOUN
ejsice-4608	101	6	and	and	CCONJ
ejsice-4608	101	7	circular	circular	ADJ
ejsice-4608	101	8	economy	economy	NOUN
ejsice-4608	101	9	issn	issn	NOUN
ejsice-4608	101	10	:	:	PUNCT
ejsice-4608	101	11	2704	2704	NUM
ejsice-4608	101	12	-	-	SYM
ejsice-4608	101	13	9906	9906	NUM
ejsice-4608	101	14	doi	doi	NOUN
ejsice-4608	101	15	:	:	PUNCT
ejsice-4608	101	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	101	17	-	-	SYM
ejsice-4608	101	18	9906/4608	9906/4608	NUM
ejsice-4608	101	19	published	publish	VERB
ejsice-4608	101	20	by	by	ADP
ejsice-4608	101	21	university	university	PROPN
ejsice-4608	101	22	of	of	ADP
ejsice-4608	101	23	turin	turin	PROPN
ejsice-4608	101	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	101	25	ejsice	ejsice	PROPN
ejsice-4608	101	26	content	content	NOUN
ejsice-4608	101	27	is	be	AUX
ejsice-4608	101	28	licensed	license	VERB
ejsice-4608	101	29	under	under	ADP
ejsice-4608	101	30	a	a	DET
ejsice-4608	101	31	creative	creative	ADJ
ejsice-4608	101	32	commons	common	NOUN
ejsice-4608	101	33	attribution	attribution	NOUN
ejsice-4608	101	34	4.0	4.0	NUM
ejsice-4608	101	35	international	international	ADJ
ejsice-4608	101	36	license	license	NOUN
ejsice-4608	101	37	24	24	NUM
ejsice-4608	101	38	democratic	democratic	ADJ
ejsice-4608	101	39	theory	theory	NOUN
ejsice-4608	101	40	underlines	underline	VERB
ejsice-4608	101	41	the	the	DET
ejsice-4608	101	42	importance	importance	NOUN
ejsice-4608	101	43	of	of	ADP
ejsice-4608	101	44	two	two	NUM
ejsice-4608	101	45	mechanisms	mechanism	NOUN
ejsice-4608	101	46	as	as	ADP
ejsice-4608	101	47	a	a	DET
ejsice-4608	101	48	basis	basis	NOUN
ejsice-4608	101	49	for	for	ADP
ejsice-4608	101	50	accountability	accountability	NOUN
ejsice-4608	101	51	.	.	PUNCT
ejsice-4608	102	1	this	this	PRON
ejsice-4608	102	2	is	be	AUX
ejsice-4608	102	3	information	information	NOUN
ejsice-4608	102	4	and	and	CCONJ
ejsice-4608	102	5	sanctions	sanction	NOUN
ejsice-4608	102	6	.	.	PUNCT
ejsice-4608	103	1	the	the	DET
ejsice-4608	103	2	court	court	NOUN
ejsice-4608	103	3	of	of	ADP
ejsice-4608	103	4	auditors	auditor	NOUN
ejsice-4608	103	5	is	be	AUX
ejsice-4608	103	6	not	not	PART
ejsice-4608	103	7	a	a	DET
ejsice-4608	103	8	judicial	judicial	ADJ
ejsice-4608	103	9	court	court	NOUN
ejsice-4608	103	10	capable	capable	ADJ
ejsice-4608	103	11	of	of	ADP
ejsice-4608	103	12	imposing	impose	VERB
ejsice-4608	103	13	sanctions	sanction	NOUN
ejsice-4608	103	14	on	on	ADP
ejsice-4608	103	15	other	other	ADJ
ejsice-4608	103	16	actors	actor	NOUN
ejsice-4608	103	17	.	.	PUNCT
ejsice-4608	104	1	rather	rather	ADV
ejsice-4608	104	2	,	,	PUNCT
ejsice-4608	104	3	its	its	PRON
ejsice-4608	104	4	contribution	contribution	NOUN
ejsice-4608	104	5	to	to	ADP
ejsice-4608	104	6	accountability	accountability	NOUN
ejsice-4608	104	7	in	in	ADP
ejsice-4608	104	8	the	the	DET
ejsice-4608	104	9	eu	eu	PROPN
ejsice-4608	104	10	.	.	PUNCT
ejsice-4608	105	1	it	it	PRON
ejsice-4608	105	2	is	be	AUX
ejsice-4608	105	3	based	base	VERB
ejsice-4608	105	4	on	on	ADP
ejsice-4608	105	5	the	the	DET
ejsice-4608	105	6	provision	provision	NOUN
ejsice-4608	105	7	of	of	ADP
ejsice-4608	105	8	authoritative	authoritative	ADJ
ejsice-4608	105	9	information	information	NOUN
ejsice-4608	105	10	to	to	ADP
ejsice-4608	105	11	political	political	ADJ
ejsice-4608	105	12	bas	bas	PROPN
ejsice-4608	105	13	institutions	institution	NOUN
ejsice-4608	105	14	ate	eat	VERB
ejsice-4608	105	15	on	on	ADP
ejsice-4608	105	16	audits	audits	NOUN
ejsice-4608	105	17	that	that	PRON
ejsice-4608	105	18	allow	allow	VERB
ejsice-4608	105	19	them	they	PRON
ejsice-4608	105	20	to	to	PART
ejsice-4608	105	21	monitor	monitor	VERB
ejsice-4608	105	22	and	and	CCONJ
ejsice-4608	105	23	improve	improve	VERB
ejsice-4608	105	24	financial	financial	ADJ
ejsice-4608	105	25	management	management	NOUN
ejsice-4608	105	26	.	.	PUNCT
ejsice-4608	106	1	the	the	DET
ejsice-4608	106	2	european	european	PROPN
ejsice-4608	106	3	court	court	PROPN
ejsice-4608	106	4	of	of	ADP
ejsice-4608	106	5	auditors	auditor	NOUN
ejsice-4608	106	6	was	be	AUX
ejsice-4608	106	7	established	establish	VERB
ejsice-4608	106	8	in	in	ADP
ejsice-4608	106	9	1977	1977	NUM
ejsice-4608	106	10	in	in	ADP
ejsice-4608	106	11	response	response	NOUN
ejsice-4608	106	12	to	to	ADP
ejsice-4608	106	13	the	the	DET
ejsice-4608	106	14	weakness	weakness	NOUN
ejsice-4608	106	15	of	of	ADP
ejsice-4608	106	16	the	the	DET
ejsice-4608	106	17	pre	pre	ADJ
ejsice-4608	106	18	-	-	ADJ
ejsice-4608	106	19	existing	existing	ADJ
ejsice-4608	106	20	audit	audit	NOUN
ejsice-4608	106	21	committee	committee	NOUN
ejsice-4608	106	22	of	of	ADP
ejsice-4608	106	23	the	the	DET
ejsice-4608	106	24	european	european	PROPN
ejsice-4608	106	25	economic	economic	ADJ
ejsice-4608	106	26	community	community	NOUN
ejsice-4608	106	27	(	(	PUNCT
ejsice-4608	106	28	eec	eec	PROPN
ejsice-4608	106	29	)	)	PUNCT
ejsice-4608	106	30	and	and	CCONJ
ejsice-4608	106	31	the	the	DET
ejsice-4608	106	32	auditor	auditor	NOUN
ejsice-4608	106	33	of	of	ADP
ejsice-4608	106	34	the	the	DET
ejsice-4608	106	35	european	european	PROPN
ejsice-4608	106	36	coal	coal	NOUN
ejsice-4608	106	37	and	and	CCONJ
ejsice-4608	106	38	steel	steel	NOUN
ejsice-4608	106	39	community	community	NOUN
ejsice-4608	106	40	(	(	PUNCT
ejsice-4608	106	41	ecsc	ecsc	PROPN
ejsice-4608	106	42	)	)	PUNCT
ejsice-4608	106	43	.	.	PUNCT
ejsice-4608	107	1	the	the	DET
ejsice-4608	107	2	change	change	NOUN
ejsice-4608	107	3	in	in	ADP
ejsice-4608	107	4	the	the	DET
ejsice-4608	107	5	financing	financing	NOUN
ejsice-4608	107	6	of	of	ADP
ejsice-4608	107	7	the	the	DET
ejsice-4608	107	8	eu	eu	PROPN
ejsice-4608	107	9	budget	budget	NOUN
ejsice-4608	107	10	following	follow	VERB
ejsice-4608	107	11	the	the	DET
ejsice-4608	107	12	budget	budget	NOUN
ejsice-4608	107	13	treaties	treaty	NOUN
ejsice-4608	107	14	of	of	ADP
ejsice-4608	107	15	1970	1970	NUM
ejsice-4608	107	16	and	and	CCONJ
ejsice-4608	107	17	1975	1975	NUM
ejsice-4608	107	18	created	create	VERB
ejsice-4608	107	19	political	political	ADJ
ejsice-4608	107	20	pressure	pressure	NOUN
ejsice-4608	107	21	to	to	PART
ejsice-4608	107	22	establish	establish	VERB
ejsice-4608	107	23	a	a	DET
ejsice-4608	107	24	stronger	strong	ADJ
ejsice-4608	107	25	external	external	ADJ
ejsice-4608	107	26	audit	audit	NOUN
ejsice-4608	107	27	capacity	capacity	NOUN
ejsice-4608	107	28	in	in	ADP
ejsice-4608	107	29	the	the	DET
ejsice-4608	107	30	eu	eu	PROPN
ejsice-4608	107	31	.	.	PROPN
ejsice-4608	107	32	once	once	ADV
ejsice-4608	107	33	established	establish	VERB
ejsice-4608	107	34	,	,	PUNCT
ejsice-4608	107	35	the	the	DET
ejsice-4608	107	36	court	court	NOUN
ejsice-4608	107	37	worked	work	VERB
ejsice-4608	107	38	to	to	PART
ejsice-4608	107	39	strengthen	strengthen	VERB
ejsice-4608	107	40	its	its	PRON
ejsice-4608	107	41	mandate	mandate	NOUN
ejsice-4608	107	42	and	and	CCONJ
ejsice-4608	107	43	influence	influence	VERB
ejsice-4608	107	44	the	the	DET
ejsice-4608	107	45	evolution	evolution	NOUN
ejsice-4608	107	46	of	of	ADP
ejsice-4608	107	47	financial	financial	ADJ
ejsice-4608	107	48	responsibility	responsibility	NOUN
ejsice-4608	107	49	in	in	ADP
ejsice-4608	107	50	the	the	DET
ejsice-4608	107	51	union	union	NOUN
ejsice-4608	107	52	.	.	PUNCT
ejsice-4608	108	1	in	in	ADP
ejsice-4608	108	2	addition	addition	NOUN
ejsice-4608	108	3	to	to	ADP
ejsice-4608	108	4	the	the	DET
ejsice-4608	108	5	functional	functional	ADJ
ejsice-4608	108	6	tasks	task	NOUN
ejsice-4608	108	7	associated	associate	VERB
ejsice-4608	108	8	with	with	ADP
ejsice-4608	108	9	the	the	DET
ejsice-4608	108	10	external	external	ADJ
ejsice-4608	108	11	audit	audit	NOUN
ejsice-4608	108	12	,	,	PUNCT
ejsice-4608	108	13	the	the	DET
ejsice-4608	108	14	court	court	NOUN
ejsice-4608	108	15	of	of	ADP
ejsice-4608	108	16	auditors	auditor	NOUN
ejsice-4608	108	17	has	have	AUX
ejsice-4608	108	18	acted	act	VERB
ejsice-4608	108	19	to	to	PART
ejsice-4608	108	20	improve	improve	VERB
ejsice-4608	108	21	the	the	DET
ejsice-4608	108	22	regulatory	regulatory	ADJ
ejsice-4608	108	23	framework	framework	NOUN
ejsice-4608	108	24	for	for	ADP
ejsice-4608	108	25	financial	financial	ADJ
ejsice-4608	108	26	liability	liability	NOUN
ejsice-4608	108	27	in	in	ADP
ejsice-4608	108	28	the	the	DET
ejsice-4608	108	29	union	union	NOUN
ejsice-4608	108	30	.	.	PUNCT
ejsice-4608	109	1	the	the	DET
ejsice-4608	109	2	court	court	NOUN
ejsice-4608	109	3	was	be	AUX
ejsice-4608	109	4	part	part	NOUN
ejsice-4608	109	5	of	of	ADP
ejsice-4608	109	6	a	a	DET
ejsice-4608	109	7	larger	large	ADJ
ejsice-4608	109	8	defense	defense	NOUN
ejsice-4608	109	9	coalition	coalition	NOUN
ejsice-4608	109	10	for	for	ADP
ejsice-4608	109	11	better	well	ADJ
ejsice-4608	109	12	financial	financial	ADJ
ejsice-4608	109	13	management	management	NOUN
ejsice-4608	109	14	in	in	ADP
ejsice-4608	109	15	the	the	DET
ejsice-4608	109	16	eu	eu	PROPN
ejsice-4608	109	17	.	.	PROPN
ejsice-4608	109	18	as	as	ADP
ejsice-4608	109	19	an	an	DET
ejsice-4608	109	20	external	external	ADJ
ejsice-4608	109	21	audit	audit	NOUN
ejsice-4608	109	22	body	body	NOUN
ejsice-4608	109	23	,	,	PUNCT
ejsice-4608	109	24	the	the	DET
ejsice-4608	109	25	court	court	NOUN
ejsice-4608	109	26	exercises	exercise	VERB
ejsice-4608	109	27	its	its	PRON
ejsice-4608	109	28	role	role	NOUN
ejsice-4608	109	29	by	by	ADP
ejsice-4608	109	30	providing	provide	VERB
ejsice-4608	109	31	information	information	NOUN
ejsice-4608	109	32	on	on	ADP
ejsice-4608	109	33	the	the	DET
ejsice-4608	109	34	management	management	NOUN
ejsice-4608	109	35	of	of	ADP
ejsice-4608	109	36	the	the	DET
ejsice-4608	109	37	union	union	NOUN
ejsice-4608	109	38	's	's	PART
ejsice-4608	109	39	finances	finance	NOUN
ejsice-4608	109	40	to	to	ADP
ejsice-4608	109	41	the	the	DET
ejsice-4608	109	42	executive	executive	ADJ
ejsice-4608	109	43	and	and	CCONJ
ejsice-4608	109	44	parliamentary	parliamentary	ADJ
ejsice-4608	109	45	bodies	body	NOUN
ejsice-4608	109	46	of	of	ADP
ejsice-4608	109	47	the	the	DET
ejsice-4608	109	48	union	union	NOUN
ejsice-4608	109	49	at	at	ADP
ejsice-4608	109	50	eu	eu	PROPN
ejsice-4608	109	51	and	and	CCONJ
ejsice-4608	109	52	national	national	ADJ
ejsice-4608	109	53	level	level	NOUN
ejsice-4608	109	54	(	(	PUNCT
ejsice-4608	109	55	march	march	PROPN
ejsice-4608	109	56	1995	1995	NUM
ejsice-4608	109	57	)	)	PUNCT
ejsice-4608	109	58	.	.	PUNCT
ejsice-4608	110	1	it	it	PRON
ejsice-4608	110	2	has	have	VERB
ejsice-4608	110	3	no	no	DET
ejsice-4608	110	4	judicial	judicial	ADJ
ejsice-4608	110	5	functions	function	NOUN
ejsice-4608	110	6	and	and	CCONJ
ejsice-4608	110	7	does	do	AUX
ejsice-4608	110	8	not	not	PART
ejsice-4608	110	9	impose	impose	VERB
ejsice-4608	110	10	sanctions	sanction	NOUN
ejsice-4608	110	11	on	on	ADP
ejsice-4608	110	12	individual	individual	ADJ
ejsice-4608	110	13	officials	official	NOUN
ejsice-4608	110	14	or	or	CCONJ
ejsice-4608	110	15	institutions	institution	NOUN
ejsice-4608	110	16	.	.	PUNCT
ejsice-4608	111	1	so	so	ADV
ejsice-4608	111	2	the	the	DET
ejsice-4608	111	3	basis	basis	NOUN
ejsice-4608	111	4	of	of	ADP
ejsice-4608	111	5	his	his	PRON
ejsice-4608	111	6	contribution	contribution	NOUN
ejsice-4608	111	7	is	be	AUX
ejsice-4608	111	8	based	base	VERB
ejsice-4608	111	9	on	on	ADP
ejsice-4608	111	10	the	the	DET
ejsice-4608	111	11	result	result	NOUN
ejsice-4608	111	12	of	of	ADP
ejsice-4608	111	13	his	his	PRON
ejsice-4608	111	14	audits	audits	NOUN
ejsice-4608	111	15	as	as	SCONJ
ejsice-4608	111	16	expressed	express	VERB
ejsice-4608	111	17	in	in	ADP
ejsice-4608	111	18	the	the	DET
ejsice-4608	111	19	reports	report	NOUN
ejsice-4608	111	20	.	.	PUNCT
ejsice-4608	112	1	responsibility	responsibility	NOUN
ejsice-4608	112	2	is	be	AUX
ejsice-4608	112	3	promoted	promote	VERB
ejsice-4608	112	4	through	through	ADP
ejsice-4608	112	5	the	the	DET
ejsice-4608	112	6	publication	publication	NOUN
ejsice-4608	112	7	and	and	CCONJ
ejsice-4608	112	8	dissemination	dissemination	NOUN
ejsice-4608	112	9	of	of	ADP
ejsice-4608	112	10	information	information	NOUN
ejsice-4608	112	11	on	on	ADP
ejsice-4608	112	12	financial	financial	ADJ
ejsice-4608	112	13	management	management	NOUN
ejsice-4608	112	14	systems	system	NOUN
ejsice-4608	112	15	and	and	CCONJ
ejsice-4608	112	16	practices	practice	NOUN
ejsice-4608	112	17	in	in	ADP
ejsice-4608	112	18	the	the	DET
ejsice-4608	112	19	eu	eu	PROPN
ejsice-4608	112	20	.	.	PUNCT
ejsice-4608	113	1	the	the	DET
ejsice-4608	113	2	court	court	NOUN
ejsice-4608	113	3	increases	increase	VERB
ejsice-4608	113	4	accountability	accountability	NOUN
ejsice-4608	113	5	in	in	ADP
ejsice-4608	113	6	the	the	DET
ejsice-4608	113	7	union	union	NOUN
ejsice-4608	113	8	by	by	ADP
ejsice-4608	113	9	conducting	conduct	VERB
ejsice-4608	113	10	its	its	PRON
ejsice-4608	113	11	audits	audits	NOUN
ejsice-4608	113	12	professionally	professionally	ADV
ejsice-4608	113	13	and	and	CCONJ
ejsice-4608	113	14	reporting	report	VERB
ejsice-4608	113	15	on	on	ADP
ejsice-4608	113	16	the	the	DET
ejsice-4608	113	17	results	result	NOUN
ejsice-4608	113	18	of	of	ADP
ejsice-4608	113	19	its	its	PRON
ejsice-4608	113	20	audits	audits	NOUN
ejsice-4608	113	21	.	.	PUNCT
ejsice-4608	114	1	the	the	DET
ejsice-4608	114	2	basis	basis	NOUN
ejsice-4608	114	3	of	of	ADP
ejsice-4608	114	4	the	the	DET
ejsice-4608	114	5	court	court	NOUN
ejsice-4608	114	6	's	's	PART
ejsice-4608	114	7	contribution	contribution	NOUN
ejsice-4608	114	8	to	to	ADP
ejsice-4608	114	9	accountability	accountability	NOUN
ejsice-4608	114	10	in	in	ADP
ejsice-4608	114	11	the	the	DET
ejsice-4608	114	12	union	union	NOUN
ejsice-4608	114	13	is	be	AUX
ejsice-4608	114	14	based	base	VERB
ejsice-4608	114	15	on	on	ADP
ejsice-4608	114	16	two	two	NUM
ejsice-4608	114	17	pillars	pillar	NOUN
ejsice-4608	114	18	of	of	ADP
ejsice-4608	114	19	information	information	NOUN
ejsice-4608	114	20	and	and	CCONJ
ejsice-4608	114	21	publication	publication	NOUN
ejsice-4608	114	22	.	.	PUNCT
ejsice-4608	115	1	in	in	ADP
ejsice-4608	115	2	addition	addition	NOUN
ejsice-4608	115	3	,	,	PUNCT
ejsice-4608	115	4	the	the	DET
ejsice-4608	115	5	expectation	expectation	NOUN
ejsice-4608	115	6	of	of	ADP
ejsice-4608	115	7	an	an	DET
ejsice-4608	115	8	external	external	ADJ
ejsice-4608	115	9	audit	audit	NOUN
ejsice-4608	115	10	influences	influence	VERB
ejsice-4608	115	11	the	the	DET
ejsice-4608	115	12	behavior	behavior	NOUN
ejsice-4608	115	13	of	of	ADP
ejsice-4608	115	14	public	public	ADJ
ejsice-4608	115	15	officials	official	NOUN
ejsice-4608	115	16	engaged	engage	VERB
ejsice-4608	115	17	in	in	ADP
ejsice-4608	115	18	the	the	DET
ejsice-4608	115	19	deployment	deployment	NOUN
ejsice-4608	115	20	of	of	ADP
ejsice-4608	115	21	eu	eu	PROPN
ejsice-4608	115	22	funds	fund	NOUN
ejsice-4608	115	23	at	at	ADP
ejsice-4608	115	24	eu	eu	PROPN
ejsice-4608	115	25	and	and	CCONJ
ejsice-4608	115	26	national	national	ADJ
ejsice-4608	115	27	level	level	NOUN
ejsice-4608	115	28	.	.	PUNCT
ejsice-4608	116	1	the	the	DET
ejsice-4608	116	2	fact	fact	NOUN
ejsice-4608	116	3	that	that	SCONJ
ejsice-4608	116	4	public	public	ADJ
ejsice-4608	116	5	officials	official	NOUN
ejsice-4608	116	6	know	know	VERB
ejsice-4608	116	7	that	that	SCONJ
ejsice-4608	116	8	their	their	PRON
ejsice-4608	116	9	actions	action	NOUN
ejsice-4608	116	10	can	can	AUX
ejsice-4608	116	11	be	be	AUX
ejsice-4608	116	12	reviewed	review	VERB
ejsice-4608	116	13	by	by	ADP
ejsice-4608	116	14	an	an	DET
ejsice-4608	116	15	external	external	ADJ
ejsice-4608	116	16	audit	audit	NOUN
ejsice-4608	116	17	body	body	NOUN
ejsice-4608	116	18	affects	affect	VERB
ejsice-4608	116	19	the	the	DET
ejsice-4608	116	20	way	way	NOUN
ejsice-4608	116	21	they	they	PRON
ejsice-4608	116	22	deal	deal	VERB
ejsice-4608	116	23	with	with	ADP
ejsice-4608	116	24	eu	eu	PROPN
ejsice-4608	116	25	finances	finance	NOUN
ejsice-4608	116	26	(	(	PUNCT
ejsice-4608	116	27	fredriksson	fredriksson	NOUN
ejsice-4608	116	28	,	,	PUNCT
ejsice-4608	116	29	kiran	kiran	PROPN
ejsice-4608	116	30	and	and	CCONJ
ejsice-4608	116	31	niemi	niemi	PROPN
ejsice-4608	116	32	2020	2020	NUM
ejsice-4608	116	33	)	)	PUNCT
ejsice-4608	116	34	.	.	PUNCT
ejsice-4608	117	1	4	4	X
ejsice-4608	117	2	.	.	X
ejsice-4608	117	3	organization	organization	NOUN
ejsice-4608	117	4	settings	setting	NOUN
ejsice-4608	117	5	of	of	ADP
ejsice-4608	117	6	supreme	supreme	ADJ
ejsice-4608	117	7	audit	audit	NOUN
ejsice-4608	117	8	institutions	institution	NOUN
ejsice-4608	117	9	supreme	supreme	PROPN
ejsice-4608	117	10	audit	audit	PROPN
ejsice-4608	117	11	institutions	institution	NOUN
ejsice-4608	117	12	(	(	PUNCT
ejsice-4608	117	13	sais	sais	PROPN
ejsice-4608	117	14	)	)	PUNCT
ejsice-4608	117	15	,	,	PUNCT
ejsice-4608	117	16	including	include	VERB
ejsice-4608	117	17	statutory	statutory	ADJ
ejsice-4608	117	18	auditors	auditor	NOUN
ejsice-4608	117	19	,	,	PUNCT
ejsice-4608	117	20	auditor	auditor	NOUN
ejsice-4608	117	21	courts	court	NOUN
ejsice-4608	117	22	and	and	CCONJ
ejsice-4608	117	23	public	public	ADJ
ejsice-4608	117	24	or	or	CCONJ
ejsice-4608	117	25	public	public	ADJ
ejsice-4608	117	26	sector	sector	NOUN
ejsice-4608	117	27	certifiers	certifier	NOUN
ejsice-4608	117	28	,	,	PUNCT
ejsice-4608	117	29	play	play	VERB
ejsice-4608	117	30	an	an	DET
ejsice-4608	117	31	important	important	ADJ
ejsice-4608	117	32	role	role	NOUN
ejsice-4608	117	33	in	in	ADP
ejsice-4608	117	34	strengthening	strengthen	VERB
ejsice-4608	117	35	government	government	NOUN
ejsice-4608	117	36	and	and	CCONJ
ejsice-4608	117	37	public	public	ADJ
ejsice-4608	117	38	sector	sector	NOUN
ejsice-4608	117	39	responsibility	responsibility	NOUN
ejsice-4608	117	40	(	(	PUNCT
ejsice-4608	117	41	marchesi	marchesi	NOUN
ejsice-4608	117	42	2000	2000	NUM
ejsice-4608	117	43	)	)	PUNCT
ejsice-4608	117	44	.	.	PUNCT
ejsice-4608	118	1	this	this	PRON
ejsice-4608	118	2	is	be	AUX
ejsice-4608	118	3	done	do	VERB
ejsice-4608	118	4	through	through	ADP
ejsice-4608	118	5	their	their	PRON
ejsice-4608	118	6	examination	examination	NOUN
ejsice-4608	118	7	and	and	CCONJ
ejsice-4608	118	8	reporting	reporting	NOUN
ejsice-4608	118	9	of	of	ADP
ejsice-4608	118	10	government	government	NOUN
ejsice-4608	118	11	financial	financial	ADJ
ejsice-4608	118	12	reports	report	NOUN
ejsice-4608	118	13	,	,	PUNCT
ejsice-4608	118	14	including	include	VERB
ejsice-4608	118	15	government	government	NOUN
ejsice-4608	118	16	agencies	agency	NOUN
ejsice-4608	118	17	,	,	PUNCT
ejsice-4608	118	18	authorities	authority	NOUN
ejsice-4608	118	19	,	,	PUNCT
ejsice-4608	118	20	companies	company	NOUN
ejsice-4608	118	21	and	and	CCONJ
ejsice-4608	118	22	subsidiaries	subsidiary	NOUN
ejsice-4608	118	23	(	(	PUNCT
ejsice-4608	118	24	i.e.	i.e.	X
ejsice-4608	118	25	audit	audit	NOUN
ejsice-4608	118	26	of	of	ADP
ejsice-4608	118	27	financial	financial	ADJ
ejsice-4608	118	28	reports	report	NOUN
ejsice-4608	118	29	)	)	PUNCT
ejsice-4608	118	30	.	.	PUNCT
ejsice-4608	119	1	not	not	PART
ejsice-4608	119	2	only	only	ADV
ejsice-4608	119	3	performance	performance	NOUN
ejsice-4608	119	4	or	or	CCONJ
ejsice-4608	119	5	audits	audits	NOUN
ejsice-4608	119	6	with	with	ADP
ejsice-4608	119	7	a	a	DET
ejsice-4608	119	8	good	good	ADJ
ejsice-4608	119	9	quality	quality	NOUN
ejsice-4608	119	10	-	-	PUNCT
ejsice-4608	119	11	price	price	NOUN
ejsice-4608	119	12	ratio	ratio	NOUN
ejsice-4608	119	13	of	of	ADP
ejsice-4608	119	14	the	the	DET
ejsice-4608	119	15	efficiency	efficiency	NOUN
ejsice-4608	119	16	and	and	CCONJ
ejsice-4608	119	17	effectiveness	effectiveness	NOUN
ejsice-4608	119	18	of	of	ADP
ejsice-4608	119	19	the	the	DET
ejsice-4608	119	20	use	use	NOUN
ejsice-4608	119	21	of	of	ADP
ejsice-4608	119	22	public	public	ADJ
ejsice-4608	119	23	funds	fund	NOUN
ejsice-4608	119	24	,	,	PUNCT
ejsice-4608	119	25	but	but	CCONJ
ejsice-4608	119	26	also	also	ADV
ejsice-4608	119	27	other	other	ADJ
ejsice-4608	119	28	judicial	judicial	ADJ
ejsice-4608	119	29	reviews	review	NOUN
ejsice-4608	119	30	,	,	PUNCT
ejsice-4608	119	31	including	include	VERB
ejsice-4608	119	32	environmental	environmental	ADJ
ejsice-4608	119	33	audits	audits	NOUN
ejsice-4608	119	34	.	.	PUNCT
ejsice-4608	120	1	this	this	DET
ejsice-4608	120	2	study	study	NOUN
ejsice-4608	120	3	extends	extend	VERB
ejsice-4608	120	4	the	the	DET
ejsice-4608	120	5	previous	previous	ADJ
ejsice-4608	120	6	literature	literature	NOUN
ejsice-4608	120	7	(	(	PUNCT
ejsice-4608	120	8	de	de	X
ejsice-4608	120	9	martinis	martini	NOUN
ejsice-4608	120	10	and	and	CCONJ
ejsice-4608	120	11	clark	clark	NOUN
ejsice-4608	120	12	,	,	PUNCT
ejsice-4608	120	13	2007	2007	NUM
ejsice-4608	120	14	)	)	PUNCT
ejsice-4608	120	15	by	by	ADP
ejsice-4608	120	16	examining	examine	VERB
ejsice-4608	120	17	the	the	DET
ejsice-4608	120	18	enabling	enable	VERB
ejsice-4608	120	19	legislation	legislation	NOUN
ejsice-4608	120	20	of	of	ADP
ejsice-4608	120	21	the	the	DET
ejsice-4608	120	22	sais	sais	NOUN
ejsice-4608	120	23	of	of	ADP
ejsice-4608	120	24	the	the	DET
ejsice-4608	120	25	25	25	NUM
ejsice-4608	120	26	member	member	NOUN
ejsice-4608	120	27	countries	country	NOUN
ejsice-4608	120	28	of	of	ADP
ejsice-4608	120	29	the	the	DET
ejsice-4608	120	30	european	european	PROPN
ejsice-4608	120	31	union	union	PROPN
ejsice-4608	120	32	(	(	PUNCT
ejsice-4608	120	33	eu	eu	PROPN
ejsice-4608	120	34	)	)	PUNCT
ejsice-4608	120	35	and	and	CCONJ
ejsice-4608	120	36	the	the	DET
ejsice-4608	120	37	european	european	PROPN
ejsice-4608	120	38	court	court	NOUN
ejsice-4608	120	39	of	of	ADP
ejsice-4608	120	40	auditors	auditor	NOUN
ejsice-4608	120	41	(	(	PUNCT
ejsice-4608	120	42	eca	eca	PROPN
ejsice-4608	120	43	)	)	PUNCT
ejsice-4608	120	44	.	.	PUNCT
ejsice-4608	121	1	the	the	DET
ejsice-4608	121	2	study	study	NOUN
ejsice-4608	121	3	examines	examine	VERB
ejsice-4608	121	4	the	the	DET
ejsice-4608	121	5	provisions	provision	NOUN
ejsice-4608	121	6	contained	contain	VERB
ejsice-4608	121	7	therein	therein	ADV
ejsice-4608	121	8	that	that	PRON
ejsice-4608	121	9	deal	deal	VERB
ejsice-4608	121	10	with	with	ADP
ejsice-4608	121	11	the	the	DET
ejsice-4608	121	12	scope	scope	NOUN
ejsice-4608	121	13	of	of	ADP
ejsice-4608	121	14	parliamentary	parliamentary	ADJ
ejsice-4608	121	15	powers	power	NOUN
ejsice-4608	121	16	on	on	ADP
ejsice-4608	121	17	the	the	DET
ejsice-4608	121	18	accountability	accountability	NOUN
ejsice-4608	121	19	of	of	ADP
ejsice-4608	121	20	sais	sais	PROPN
ejsice-4608	121	21	to	to	ADP
ejsice-4608	121	22	parliament	parliament	NOUN
ejsice-4608	121	23	,	,	PUNCT
ejsice-4608	121	24	as	as	ADV
ejsice-4608	121	25	well	well	ADV
ejsice-4608	121	26	as	as	ADP
ejsice-4608	121	27	the	the	DET
ejsice-4608	121	28	independence	independence	NOUN
ejsice-4608	121	29	,	,	PUNCT
ejsice-4608	121	30	supervision	supervision	NOUN
ejsice-4608	121	31	,	,	PUNCT
ejsice-4608	121	32	mandate	mandate	NOUN
ejsice-4608	121	33	and	and	CCONJ
ejsice-4608	121	34	funding	funding	NOUN
ejsice-4608	121	35	of	of	ADP
ejsice-4608	121	36	sais	sais	PROPN
ejsice-4608	121	37	.	.	PUNCT
ejsice-4608	122	1	given	give	VERB
ejsice-4608	122	2	the	the	DET
ejsice-4608	122	3	importance	importance	NOUN
ejsice-4608	122	4	of	of	ADP
ejsice-4608	122	5	the	the	DET
ejsice-4608	122	6	eu	eu	PROPN
ejsice-4608	122	7	and	and	CCONJ
ejsice-4608	122	8	the	the	DET
ejsice-4608	122	9	economic	economic	ADJ
ejsice-4608	122	10	,	,	PUNCT
ejsice-4608	122	11	political	political	ADJ
ejsice-4608	122	12	and	and	CCONJ
ejsice-4608	122	13	social	social	ADJ
ejsice-4608	122	14	diversity	diversity	NOUN
ejsice-4608	122	15	of	of	ADP
ejsice-4608	122	16	its	its	PRON
ejsice-4608	122	17	member	member	NOUN
ejsice-4608	122	18	countries	country	NOUN
ejsice-4608	122	19	,	,	PUNCT
ejsice-4608	122	20	it	it	PRON
ejsice-4608	122	21	is	be	AUX
ejsice-4608	122	22	useful	useful	ADJ
ejsice-4608	122	23	to	to	PART
ejsice-4608	122	24	examine	examine	VERB
ejsice-4608	122	25	the	the	DET
ejsice-4608	122	26	enabling	enable	VERB
ejsice-4608	122	27	legislation	legislation	NOUN
ejsice-4608	122	28	of	of	ADP
ejsice-4608	122	29	their	their	PRON
ejsice-4608	122	30	sais	sais	X
ejsice-4608	122	31	(	(	PUNCT
ejsice-4608	122	32	colella	colella	NOUN
ejsice-4608	122	33	2000	2000	NUM
ejsice-4608	122	34	)	)	PUNCT
ejsice-4608	122	35	.	.	PUNCT
ejsice-4608	123	1	the	the	DET
ejsice-4608	123	2	wave	wave	NOUN
ejsice-4608	123	3	of	of	ADP
ejsice-4608	123	4	spectacular	spectacular	ADJ
ejsice-4608	123	5	corporate	corporate	ADJ
ejsice-4608	123	6	collapses	collapse	NOUN
ejsice-4608	123	7	and	and	CCONJ
ejsice-4608	123	8	frauds	fraud	NOUN
ejsice-4608	123	9	worldwide	worldwide	ADV
ejsice-4608	123	10	,	,	PUNCT
ejsice-4608	123	11	including	include	VERB
ejsice-4608	123	12	enron	enron	PROPN
ejsice-4608	123	13	,	,	PUNCT
ejsice-4608	123	14	hih	hih	PROPN
ejsice-4608	123	15	,	,	PUNCT
ejsice-4608	123	16	parmalat	parmalat	PROPN
ejsice-4608	123	17	,	,	PUNCT
ejsice-4608	123	18	tyco	tyco	PROPN
ejsice-4608	123	19	,	,	PUNCT
ejsice-4608	123	20	worldcom	worldcom	PROPN
ejsice-4608	123	21	and	and	CCONJ
ejsice-4608	123	22	xerox	xerox	PROPN
ejsice-4608	123	23	,	,	PUNCT
ejsice-4608	123	24	is	be	AUX
ejsice-4608	123	25	well	well	ADV
ejsice-4608	123	26	known	know	VERB
ejsice-4608	123	27	,	,	PUNCT
ejsice-4608	123	28	has	have	AUX
ejsice-4608	123	29	highlighted	highlight	VERB
ejsice-4608	123	30	the	the	DET
ejsice-4608	123	31	need	need	NOUN
ejsice-4608	123	32	for	for	ADP
ejsice-4608	123	33	greater	great	ADJ
ejsice-4608	123	34	corporate	corporate	ADJ
ejsice-4608	123	35	and	and	CCONJ
ejsice-4608	123	36	regulatory	regulatory	ADJ
ejsice-4608	123	37	governance	governance	NOUN
ejsice-4608	123	38	.	.	PUNCT
ejsice-4608	124	1	all	all	ADV
ejsice-4608	124	2	over	over	ADP
ejsice-4608	124	3	the	the	DET
ejsice-4608	124	4	world	world	NOUN
ejsice-4608	124	5	and	and	CCONJ
ejsice-4608	124	6	in	in	ADP
ejsice-4608	124	7	the	the	DET
ejsice-4608	124	8	aftermath	aftermath	NOUN
ejsice-4608	124	9	of	of	ADP
ejsice-4608	124	10	these	these	DET
ejsice-4608	124	11	corporate	corporate	ADJ
ejsice-4608	124	12	collapses	collapse	NOUN
ejsice-4608	124	13	and	and	CCONJ
ejsice-4608	124	14	fraud	fraud	NOUN
ejsice-4608	124	15	and	and	CCONJ
ejsice-4608	124	16	,	,	PUNCT
ejsice-4608	124	17	in	in	ADP
ejsice-4608	124	18	particular	particular	ADJ
ejsice-4608	124	19	,	,	PUNCT
ejsice-4608	124	20	the	the	DET
ejsice-4608	124	21	disappearance	disappearance	NOUN
ejsice-4608	124	22	of	of	ADP
ejsice-4608	124	23	arthur	arthur	PROPN
ejsice-4608	124	24	andersen	andersen	PROPN
ejsice-4608	124	25	,	,	PUNCT
ejsice-4608	124	26	the	the	DET
ejsice-4608	124	27	adequacy	adequacy	NOUN
ejsice-4608	124	28	of	of	ADP
ejsice-4608	124	29	the	the	DET
ejsice-4608	124	30	european	european	PROPN
ejsice-4608	124	31	journal	journal	PROPN
ejsice-4608	124	32	of	of	ADP
ejsice-4608	124	33	social	social	ADJ
ejsice-4608	124	34	impact	impact	NOUN
ejsice-4608	124	35	and	and	CCONJ
ejsice-4608	124	36	circular	circular	ADJ
ejsice-4608	124	37	economy	economy	NOUN
ejsice-4608	124	38	issn	issn	NOUN
ejsice-4608	124	39	:	:	PUNCT
ejsice-4608	124	40	2704	2704	NUM
ejsice-4608	124	41	-	-	SYM
ejsice-4608	124	42	9906	9906	NUM
ejsice-4608	124	43	doi	doi	NOUN
ejsice-4608	124	44	:	:	PUNCT
ejsice-4608	124	45	10.13135/2704	10.13135/2704	NUM
ejsice-4608	124	46	-	-	SYM
ejsice-4608	124	47	9906/4608	9906/4608	NUM
ejsice-4608	124	48	published	publish	VERB
ejsice-4608	124	49	by	by	ADP
ejsice-4608	124	50	university	university	PROPN
ejsice-4608	124	51	of	of	ADP
ejsice-4608	124	52	turin	turin	PROPN
ejsice-4608	124	53	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	124	54	ejsice	ejsice	PROPN
ejsice-4608	124	55	content	content	NOUN
ejsice-4608	124	56	is	be	AUX
ejsice-4608	124	57	licensed	license	VERB
ejsice-4608	124	58	under	under	ADP
ejsice-4608	124	59	a	a	DET
ejsice-4608	124	60	creative	creative	ADJ
ejsice-4608	124	61	commons	common	NOUN
ejsice-4608	124	62	attribution	attribution	NOUN
ejsice-4608	124	63	4.0	4.0	NUM
ejsice-4608	124	64	international	international	ADJ
ejsice-4608	124	65	license	license	NOUN
ejsice-4608	124	66	25	25	NUM
ejsice-4608	124	67	auditor	auditor	NOUN
ejsice-4608	124	68	's	's	PART
ejsice-4608	124	69	legal	legal	ADJ
ejsice-4608	124	70	requirements	requirement	NOUN
ejsice-4608	124	71	and	and	CCONJ
ejsice-4608	124	72	professional	professional	ADJ
ejsice-4608	124	73	standards	standard	NOUN
ejsice-4608	124	74	for	for	ADP
ejsice-4608	124	75	carrying	carry	VERB
ejsice-4608	124	76	out	out	ADP
ejsice-4608	124	77	a	a	DET
ejsice-4608	124	78	quality	quality	NOUN
ejsice-4608	124	79	audit	audit	NOUN
ejsice-4608	124	80	have	have	AUX
ejsice-4608	124	81	been	be	AUX
ejsice-4608	124	82	subject	subject	ADJ
ejsice-4608	124	83	to	to	ADP
ejsice-4608	124	84	a	a	DET
ejsice-4608	124	85	greater	great	ADJ
ejsice-4608	124	86	control	control	NOUN
ejsice-4608	124	87	,	,	PUNCT
ejsice-4608	124	88	in	in	ADP
ejsice-4608	124	89	particular	particular	ADJ
ejsice-4608	124	90	the	the	DET
ejsice-4608	124	91	auditor	auditor	NOUN
ejsice-4608	124	92	's	's	PART
ejsice-4608	124	93	independence	independence	NOUN
ejsice-4608	124	94	.	.	PUNCT
ejsice-4608	125	1	a	a	DET
ejsice-4608	125	2	significant	significant	ADJ
ejsice-4608	125	3	achievement	achievement	NOUN
ejsice-4608	125	4	was	be	AUX
ejsice-4608	125	5	in	in	ADP
ejsice-4608	125	6	the	the	DET
ejsice-4608	125	7	united	united	PROPN
ejsice-4608	125	8	states	states	PROPN
ejsice-4608	125	9	,	,	PUNCT
ejsice-4608	125	10	where	where	SCONJ
ejsice-4608	125	11	the	the	DET
ejsice-4608	125	12	sarbanes	sarbanes	PROPN
ejsice-4608	125	13	-	-	PUNCT
ejsice-4608	125	14	oxley	oxley	ADJ
ejsice-4608	125	15	act	act	NOUN
ejsice-4608	125	16	2002	2002	NUM
ejsice-4608	125	17	was	be	AUX
ejsice-4608	125	18	issued	issue	VERB
ejsice-4608	125	19	,	,	PUNCT
ejsice-4608	125	20	creating	create	VERB
ejsice-4608	125	21	a	a	DET
ejsice-4608	125	22	stricter	strict	ADJ
ejsice-4608	125	23	corporate	corporate	ADJ
ejsice-4608	125	24	governance	governance	NOUN
ejsice-4608	125	25	and	and	CCONJ
ejsice-4608	125	26	accountability	accountability	NOUN
ejsice-4608	125	27	regime	regime	NOUN
ejsice-4608	125	28	,	,	PUNCT
ejsice-4608	125	29	including	include	VERB
ejsice-4608	125	30	a	a	DET
ejsice-4608	125	31	climate	climate	NOUN
ejsice-4608	125	32	of	of	ADP
ejsice-4608	125	33	stricter	strict	ADJ
ejsice-4608	125	34	rules	rule	NOUN
ejsice-4608	125	35	on	on	ADP
ejsice-4608	125	36	independence	independence	NOUN
ejsice-4608	125	37	of	of	ADP
ejsice-4608	125	38	control	control	NOUN
ejsice-4608	125	39	.	.	PUNCT
ejsice-4608	126	1	in	in	ADP
ejsice-4608	126	2	other	other	ADJ
ejsice-4608	126	3	countries	country	NOUN
ejsice-4608	126	4	,	,	PUNCT
ejsice-4608	126	5	government	government	NOUN
ejsice-4608	126	6	regulatory	regulatory	ADJ
ejsice-4608	126	7	and	and	CCONJ
ejsice-4608	126	8	professional	professional	ADJ
ejsice-4608	126	9	bodies	body	NOUN
ejsice-4608	126	10	have	have	AUX
ejsice-4608	126	11	also	also	ADV
ejsice-4608	126	12	followed	follow	VERB
ejsice-4608	126	13	suit	suit	NOUN
ejsice-4608	126	14	with	with	ADP
ejsice-4608	126	15	changes	change	NOUN
ejsice-4608	126	16	(	(	PUNCT
ejsice-4608	126	17	proposals	proposal	NOUN
ejsice-4608	126	18	)	)	PUNCT
ejsice-4608	126	19	similar	similar	ADJ
ejsice-4608	126	20	to	to	ADP
ejsice-4608	126	21	legislation	legislation	NOUN
ejsice-4608	126	22	and	and	CCONJ
ejsice-4608	126	23	/	/	SYM
ejsice-4608	126	24	or	or	CCONJ
ejsice-4608	126	25	professional	professional	ADJ
ejsice-4608	126	26	standards	standard	NOUN
ejsice-4608	126	27	for	for	ADP
ejsice-4608	126	28	the	the	DET
ejsice-4608	126	29	purpose	purpose	NOUN
ejsice-4608	126	30	of	of	ADP
ejsice-4608	126	31	improving	improve	VERB
ejsice-4608	126	32	corporate	corporate	ADJ
ejsice-4608	126	33	governance	governance	NOUN
ejsice-4608	126	34	,	,	PUNCT
ejsice-4608	126	35	including	include	VERB
ejsice-4608	126	36	audit	audit	NOUN
ejsice-4608	126	37	quality	quality	NOUN
ejsice-4608	126	38	.	.	PUNCT
ejsice-4608	127	1	interestingly	interestingly	ADV
ejsice-4608	127	2	,	,	PUNCT
ejsice-4608	127	3	well	well	ADV
ejsice-4608	127	4	before	before	ADP
ejsice-4608	127	5	the	the	DET
ejsice-4608	127	6	entry	entry	NOUN
ejsice-4608	127	7	into	into	ADP
ejsice-4608	127	8	force	force	NOUN
ejsice-4608	127	9	of	of	ADP
ejsice-4608	127	10	the	the	DET
ejsice-4608	127	11	sarbanes	sarbanes	PROPN
ejsice-4608	127	12	-	-	PUNCT
ejsice-4608	127	13	oxley	oxley	ADJ
ejsice-4608	127	14	act	act	NOUN
ejsice-4608	127	15	of	of	ADP
ejsice-4608	127	16	2002	2002	NUM
ejsice-4608	127	17	,	,	PUNCT
ejsice-4608	127	18	the	the	DET
ejsice-4608	127	19	european	european	PROPN
ejsice-4608	127	20	commission	commission	PROPN
ejsice-4608	127	21	had	have	AUX
ejsice-4608	127	22	proposed	propose	VERB
ejsice-4608	127	23	to	to	PART
ejsice-4608	127	24	improve	improve	VERB
ejsice-4608	127	25	the	the	DET
ejsice-4608	127	26	independence	independence	NOUN
ejsice-4608	127	27	of	of	ADP
ejsice-4608	127	28	auditors	auditor	NOUN
ejsice-4608	127	29	by	by	ADP
ejsice-4608	127	30	setting	set	VERB
ejsice-4608	127	31	minimum	minimum	ADJ
ejsice-4608	127	32	standards	standard	NOUN
ejsice-4608	127	33	,	,	PUNCT
ejsice-4608	127	34	in	in	ADP
ejsice-4608	127	35	particular	particular	ADJ
ejsice-4608	127	36	as	as	SCONJ
ejsice-4608	127	37	regards	regard	VERB
ejsice-4608	127	38	the	the	DET
ejsice-4608	127	39	mandatory	mandatory	ADJ
ejsice-4608	127	40	guarantee	guarantee	NOUN
ejsice-4608	127	41	systems	system	NOUN
ejsice-4608	127	42	of	of	ADP
ejsice-4608	127	43	the	the	DET
ejsice-4608	127	44	quality	quality	NOUN
ejsice-4608	127	45	,	,	PUNCT
ejsice-4608	127	46	since	since	SCONJ
ejsice-4608	127	47	member	member	NOUN
ejsice-4608	127	48	states	state	NOUN
ejsice-4608	127	49	have	have	AUX
ejsice-4608	127	50	been	be	AUX
ejsice-4608	127	51	found	find	VERB
ejsice-4608	127	52	to	to	PART
ejsice-4608	127	53	operate	operate	VERB
ejsice-4608	127	54	with	with	ADP
ejsice-4608	127	55	voluntary	voluntary	ADJ
ejsice-4608	127	56	or	or	CCONJ
ejsice-4608	127	57	partial	partial	ADJ
ejsice-4608	127	58	systems	system	NOUN
ejsice-4608	127	59	or	or	CCONJ
ejsice-4608	127	60	without	without	ADP
ejsice-4608	127	61	a	a	DET
ejsice-4608	127	62	system	system	NOUN
ejsice-4608	127	63	(	(	PUNCT
ejsice-4608	127	64	caruana	caruana	PROPN
ejsice-4608	127	65	and	and	CCONJ
ejsice-4608	127	66	kowalczyk	kowalczyk	VERB
ejsice-4608	127	67	2020	2020	NUM
ejsice-4608	127	68	)	)	PUNCT
ejsice-4608	127	69	.	.	PUNCT
ejsice-4608	128	1	5	5	X
ejsice-4608	128	2	.	.	X
ejsice-4608	128	3	institutional	institutional	ADJ
ejsice-4608	128	4	challenges	challenge	NOUN
ejsice-4608	128	5	:	:	PUNCT
ejsice-4608	128	6	review	review	VERB
ejsice-4608	128	7	special	special	ADJ
ejsice-4608	128	8	report	report	NOUN
ejsice-4608	128	9	performance	performance	NOUN
ejsice-4608	128	10	auditing	auditing	NOUN
ejsice-4608	128	11	is	be	AUX
ejsice-4608	128	12	“	"	PUNCT
ejsice-4608	128	13	a	a	DET
ejsice-4608	128	14	knowledge	knowledge	NOUN
ejsice-4608	128	15	-	-	PUNCT
ejsice-4608	128	16	based	base	VERB
ejsice-4608	128	17	activity	activity	NOUN
ejsice-4608	128	18	”	"	PUNCT
ejsice-4608	128	19	and	and	CCONJ
ejsice-4608	128	20	that	that	SCONJ
ejsice-4608	128	21	owing	owe	VERB
ejsice-4608	128	22	to	to	ADP
ejsice-4608	128	23	its	its	PRON
ejsice-4608	128	24	“	"	PUNCT
ejsice-4608	128	25	special	special	ADJ
ejsice-4608	128	26	features	feature	NOUN
ejsice-4608	128	27	”	"	PUNCT
ejsice-4608	128	28	it	it	PRON
ejsice-4608	128	29	requires	require	VERB
ejsice-4608	128	30	“	"	PUNCT
ejsice-4608	128	31	special	special	ADJ
ejsice-4608	128	32	competences	competence	NOUN
ejsice-4608	128	33	”	"	PUNCT
ejsice-4608	128	34	(	(	PUNCT
ejsice-4608	128	35	european	european	ADJ
ejsice-4608	128	36	parliament	parliament	NOUN
ejsice-4608	128	37	2012	2012	NUM
ejsice-4608	128	38	)	)	PUNCT
ejsice-4608	128	39	.	.	PUNCT
ejsice-4608	129	1	it	it	PRON
ejsice-4608	129	2	is	be	AUX
ejsice-4608	129	3	an	an	DET
ejsice-4608	129	4	“	"	PUNCT
ejsice-4608	129	5	investigation	investigation	NOUN
ejsice-4608	129	6	discipline	discipline	NOUN
ejsice-4608	129	7	that	that	PRON
ejsice-4608	129	8	requires	require	VERB
ejsice-4608	129	9	flexibility	flexibility	NOUN
ejsice-4608	129	10	,	,	PUNCT
ejsice-4608	129	11	imagination	imagination	NOUN
ejsice-4608	129	12	and	and	CCONJ
ejsice-4608	129	13	analytical	analytical	ADJ
ejsice-4608	129	14	skills	skill	NOUN
ejsice-4608	129	15	.	.	PUNCT
ejsice-4608	130	1	excessively	excessively	ADV
ejsice-4608	130	2	detailed	detailed	ADJ
ejsice-4608	130	3	procedures	procedure	NOUN
ejsice-4608	130	4	,	,	PUNCT
ejsice-4608	130	5	methods	method	NOUN
ejsice-4608	130	6	and	and	CCONJ
ejsice-4608	130	7	standards	standard	NOUN
ejsice-4608	130	8	may	may	AUX
ejsice-4608	130	9	hamper	hamper	VERB
ejsice-4608	130	10	the	the	DET
ejsice-4608	130	11	effective	effective	ADJ
ejsice-4608	130	12	functioning	functioning	NOUN
ejsice-4608	130	13	of	of	ADP
ejsice-4608	130	14	performance	performance	NOUN
ejsice-4608	130	15	auditing	auditing	NOUN
ejsice-4608	130	16	.	.	PUNCT
ejsice-4608	131	1	auditors	auditor	NOUN
ejsice-4608	131	2	traditionally	traditionally	ADV
ejsice-4608	131	3	have	have	VERB
ejsice-4608	131	4	experience	experience	NOUN
ejsice-4608	131	5	in	in	ADP
ejsice-4608	131	6	public	public	ADJ
ejsice-4608	131	7	and	and	CCONJ
ejsice-4608	131	8	private	private	ADJ
ejsice-4608	131	9	sector	sector	NOUN
ejsice-4608	131	10	financial	financial	ADJ
ejsice-4608	131	11	/	/	SYM
ejsice-4608	131	12	compliance	compliance	NOUN
ejsice-4608	131	13	auditing	auditing	NOUN
ejsice-4608	131	14	but	but	CCONJ
ejsice-4608	131	15	are	be	AUX
ejsice-4608	131	16	not	not	PART
ejsice-4608	131	17	familiar	familiar	ADJ
ejsice-4608	131	18	with	with	ADP
ejsice-4608	131	19	the	the	DET
ejsice-4608	131	20	appropriate	appropriate	ADJ
ejsice-4608	131	21	methodologies	methodology	NOUN
ejsice-4608	131	22	for	for	ADP
ejsice-4608	131	23	performace	performace	NOUN
ejsice-4608	131	24	/	/	SYM
ejsice-4608	131	25	value	value	NOUN
ejsice-4608	131	26	-	-	PUNCT
ejsice-4608	131	27	for	for	ADP
ejsice-4608	131	28	-	-	PUNCT
ejsice-4608	131	29	money	money	NOUN
ejsice-4608	131	30	auditing	auditing	NOUN
ejsice-4608	131	31	(	(	PUNCT
ejsice-4608	131	32	van	van	PROPN
ejsice-4608	131	33	der	der	PROPN
ejsice-4608	131	34	meer	meer	PROPN
ejsice-4608	131	35	and	and	CCONJ
ejsice-4608	131	36	edelebos	edelebos	PROPN
ejsice-4608	131	37	2006	2006	NUM
ejsice-4608	131	38	)	)	PUNCT
ejsice-4608	131	39	.	.	PUNCT
ejsice-4608	132	1	the	the	DET
ejsice-4608	132	2	court	court	NOUN
ejsice-4608	132	3	’s	’s	PART
ejsice-4608	132	4	management	management	NOUN
ejsice-4608	132	5	has	have	AUX
ejsice-4608	132	6	been	be	AUX
ejsice-4608	132	7	obliged	oblige	VERB
ejsice-4608	132	8	to	to	PART
ejsice-4608	132	9	support	support	VERB
ejsice-4608	132	10	the	the	DET
ejsice-4608	132	11	training	training	NOUN
ejsice-4608	132	12	of	of	ADP
ejsice-4608	132	13	staff	staff	NOUN
ejsice-4608	132	14	through	through	ADP
ejsice-4608	132	15	professional	professional	ADJ
ejsice-4608	132	16	education	education	NOUN
ejsice-4608	132	17	in	in	ADP
ejsice-4608	132	18	performance	performance	NOUN
ejsice-4608	132	19	auditing	auditing	NOUN
ejsice-4608	132	20	,	,	PUNCT
ejsice-4608	132	21	for	for	ADP
ejsice-4608	132	22	both	both	DET
ejsice-4608	132	23	auditors	auditor	NOUN
ejsice-4608	132	24	and	and	CCONJ
ejsice-4608	132	25	members	member	NOUN
ejsice-4608	132	26	by	by	ADP
ejsice-4608	132	27	developing	develop	VERB
ejsice-4608	132	28	a	a	DET
ejsice-4608	132	29	professional	professional	ADJ
ejsice-4608	132	30	diploma	diploma	NOUN
ejsice-4608	132	31	course	course	NOUN
ejsice-4608	132	32	in	in	ADP
ejsice-4608	132	33	public	public	ADJ
ejsice-4608	132	34	-	-	PUNCT
ejsice-4608	132	35	sector	sector	NOUN
ejsice-4608	132	36	auditing	auditing	NOUN
ejsice-4608	132	37	,	,	PUNCT
ejsice-4608	132	38	finance	finance	NOUN
ejsice-4608	132	39	and	and	CCONJ
ejsice-4608	132	40	accounting	accounting	NOUN
ejsice-4608	132	41	as	as	ADP
ejsice-4608	132	42	a	a	DET
ejsice-4608	132	43	qualifying	qualifying	NOUN
ejsice-4608	132	44	tool	tool	NOUN
ejsice-4608	132	45	.	.	PUNCT
ejsice-4608	133	1	the	the	DET
ejsice-4608	133	2	court	court	NOUN
ejsice-4608	133	3	is	be	AUX
ejsice-4608	133	4	now	now	ADV
ejsice-4608	133	5	hiring	hire	VERB
ejsice-4608	133	6	auditors	auditor	NOUN
ejsice-4608	133	7	from	from	ADP
ejsice-4608	133	8	a	a	DET
ejsice-4608	133	9	variety	variety	NOUN
ejsice-4608	133	10	of	of	ADP
ejsice-4608	133	11	academic	academic	ADJ
ejsice-4608	133	12	disciplines	discipline	NOUN
ejsice-4608	133	13	.	.	PUNCT
ejsice-4608	134	1	beyond	beyond	ADP
ejsice-4608	134	2	accountants	accountant	NOUN
ejsice-4608	134	3	,	,	PUNCT
ejsice-4608	134	4	economists	economist	NOUN
ejsice-4608	134	5	and	and	CCONJ
ejsice-4608	134	6	lawyers	lawyer	NOUN
ejsice-4608	134	7	,	,	PUNCT
ejsice-4608	134	8	its	its	PRON
ejsice-4608	134	9	staff	staff	NOUN
ejsice-4608	134	10	increasingly	increasingly	ADV
ejsice-4608	134	11	includes	include	VERB
ejsice-4608	134	12	psychologists	psychologist	NOUN
ejsice-4608	134	13	,	,	PUNCT
ejsice-4608	134	14	linguists	linguist	NOUN
ejsice-4608	134	15	,	,	PUNCT
ejsice-4608	134	16	social	social	ADJ
ejsice-4608	134	17	scientists	scientist	NOUN
ejsice-4608	134	18	,	,	PUNCT
ejsice-4608	134	19	geographers	geographer	NOUN
ejsice-4608	134	20	and	and	CCONJ
ejsice-4608	134	21	medics	medic	NOUN
ejsice-4608	134	22	,	,	PUNCT
ejsice-4608	134	23	policy	policy	NOUN
ejsice-4608	134	24	expertise	expertise	NOUN
ejsice-4608	134	25	in	in	ADP
ejsice-4608	134	26	performance	performance	NOUN
ejsice-4608	134	27	audit	audit	NOUN
ejsice-4608	134	28	requires	require	VERB
ejsice-4608	134	29	professional	professional	ADJ
ejsice-4608	134	30	qualification	qualification	NOUN
ejsice-4608	134	31	in	in	ADP
ejsice-4608	134	32	,	,	PUNCT
ejsice-4608	134	33	and	and	CCONJ
ejsice-4608	134	34	in	in	ADP
ejsice-4608	134	35	-	-	PUNCT
ejsice-4608	134	36	depth	depth	NOUN
ejsice-4608	134	37	practical	practical	ADJ
ejsice-4608	134	38	knowledge	knowledge	NOUN
ejsice-4608	134	39	of	of	ADP
ejsice-4608	134	40	,	,	PUNCT
ejsice-4608	134	41	a	a	DET
ejsice-4608	134	42	range	range	NOUN
ejsice-4608	134	43	of	of	ADP
ejsice-4608	134	44	policy	policy	NOUN
ejsice-4608	134	45	areas	area	NOUN
ejsice-4608	134	46	.	.	PUNCT
ejsice-4608	135	1	it	it	PRON
ejsice-4608	135	2	pushed	push	VERB
ejsice-4608	135	3	through	through	ADP
ejsice-4608	135	4	internal	internal	ADJ
ejsice-4608	135	5	restructuring	restructuring	NOUN
ejsice-4608	135	6	,	,	PUNCT
ejsice-4608	135	7	creating	create	VERB
ejsice-4608	135	8	vertical	vertical	ADJ
ejsice-4608	135	9	chambers	chamber	NOUN
ejsice-4608	135	10	with	with	ADP
ejsice-4608	135	11	decision	decision	NOUN
ejsice-4608	135	12	-	-	PUNCT
ejsice-4608	135	13	making	make	VERB
ejsice-4608	135	14	powers	power	NOUN
ejsice-4608	135	15	delegated	delegate	VERB
ejsice-4608	135	16	to	to	ADP
ejsice-4608	135	17	them	they	PRON
ejsice-4608	135	18	away	away	ADV
ejsice-4608	135	19	from	from	ADP
ejsice-4608	135	20	the	the	DET
ejsice-4608	135	21	college	college	NOUN
ejsice-4608	135	22	.	.	PUNCT
ejsice-4608	136	1	this	this	PRON
ejsice-4608	136	2	brought	bring	VERB
ejsice-4608	136	3	efficiency	efficiency	NOUN
ejsice-4608	136	4	gain	gain	NOUN
ejsice-4608	136	5	but	but	CCONJ
ejsice-4608	136	6	resulted	result	VERB
ejsice-4608	136	7	in	in	ADP
ejsice-4608	136	8	“	"	PUNCT
ejsice-4608	136	9	silo	silo	NOUN
ejsice-4608	136	10	-	-	PUNCT
ejsice-4608	136	11	ing	ing	NOUN
ejsice-4608	136	12	”	"	PUNCT
ejsice-4608	136	13	with	with	ADP
ejsice-4608	136	14	each	each	DET
ejsice-4608	136	15	chamber	chamber	NOUN
ejsice-4608	136	16	insulating	insulate	VERB
ejsice-4608	136	17	itself	itself	PRON
ejsice-4608	136	18	,	,	PUNCT
ejsice-4608	136	19	competing	compete	VERB
ejsice-4608	136	20	to	to	ADP
ejsice-4608	136	21	out	out	ADV
ejsice-4608	136	22	-	-	PUNCT
ejsice-4608	136	23	perform	perform	VERB
ejsice-4608	136	24	the	the	DET
ejsice-4608	136	25	other	other	ADJ
ejsice-4608	136	26	in	in	ADP
ejsice-4608	136	27	producing	produce	VERB
ejsice-4608	136	28	special	special	ADJ
ejsice-4608	136	29	reports	report	NOUN
ejsice-4608	136	30	.	.	PUNCT
ejsice-4608	137	1	the	the	DET
ejsice-4608	137	2	court	court	NOUN
ejsice-4608	137	3	is	be	AUX
ejsice-4608	137	4	now	now	ADV
ejsice-4608	137	5	much	much	ADV
ejsice-4608	137	6	more	more	ADV
ejsice-4608	137	7	conscious	conscious	ADJ
ejsice-4608	137	8	of	of	ADP
ejsice-4608	137	9	its	its	PRON
ejsice-4608	137	10	external	external	ADJ
ejsice-4608	137	11	profile	profile	NOUN
ejsice-4608	137	12	.	.	PUNCT
ejsice-4608	138	1	a	a	DET
ejsice-4608	138	2	communication	communication	NOUN
ejsice-4608	138	3	department	department	NOUN
ejsice-4608	138	4	was	be	AUX
ejsice-4608	138	5	created	create	VERB
ejsice-4608	138	6	around	around	ADP
ejsice-4608	138	7	the	the	DET
ejsice-4608	138	8	president	president	NOUN
ejsice-4608	138	9	to	to	PART
ejsice-4608	138	10	“	"	PUNCT
ejsice-4608	138	11	professionalise	professionalise	VERB
ejsice-4608	138	12	”	"	PUNCT
ejsice-4608	138	13	and	and	CCONJ
ejsice-4608	138	14	actively	actively	ADV
ejsice-4608	138	15	promote	promote	VERB
ejsice-4608	138	16	the	the	DET
ejsice-4608	138	17	court	court	NOUN
ejsice-4608	138	18	’s	’s	PART
ejsice-4608	138	19	recommendations	recommendation	NOUN
ejsice-4608	138	20	,	,	PUNCT
ejsice-4608	138	21	with	with	ADP
ejsice-4608	138	22	greater	great	ADJ
ejsice-4608	138	23	attentions	attention	NOUN
ejsice-4608	138	24	paid	pay	VERB
ejsice-4608	138	25	to	to	ADP
ejsice-4608	138	26	presentation	presentation	NOUN
ejsice-4608	138	27	.	.	PUNCT
ejsice-4608	139	1	adopting	adopt	VERB
ejsice-4608	139	2	private	private	ADJ
ejsice-4608	139	3	sectors	sector	NOUN
ejsice-4608	139	4	norms	norm	NOUN
ejsice-4608	139	5	,	,	PUNCT
ejsice-4608	139	6	the	the	DET
ejsice-4608	139	7	court	court	NOUN
ejsice-4608	139	8	now	now	ADV
ejsice-4608	139	9	talks	talk	VERB
ejsice-4608	139	10	of	of	ADP
ejsice-4608	139	11	disseminating	disseminate	VERB
ejsice-4608	139	12	its	its	PRON
ejsice-4608	139	13	“	"	PUNCT
ejsice-4608	139	14	products	product	NOUN
ejsice-4608	139	15	”	"	PUNCT
ejsice-4608	139	16	to	to	ADP
ejsice-4608	139	17	its	its	PRON
ejsice-4608	139	18	“	"	PUNCT
ejsice-4608	139	19	clients	client	NOUN
ejsice-4608	139	20	”	"	PUNCT
ejsice-4608	139	21	or	or	CCONJ
ejsice-4608	139	22	“	"	PUNCT
ejsice-4608	139	23	stakeholders	stakeholder	NOUN
ejsice-4608	139	24	”	"	PUNCT
ejsice-4608	139	25	(	(	PUNCT
ejsice-4608	139	26	see	see	VERB
ejsice-4608	139	27	table	table	NOUN
ejsice-4608	139	28	1	1	NUM
ejsice-4608	139	29	)	)	PUNCT
ejsice-4608	139	30	.	.	PUNCT
ejsice-4608	140	1	compliance	compliance	NOUN
ejsice-4608	140	2	audit	audit	NOUN
ejsice-4608	140	3	work	work	NOUN
ejsice-4608	140	4	will	will	AUX
ejsice-4608	140	5	likely	likely	ADV
ejsice-4608	140	6	always	always	ADV
ejsice-4608	140	7	receive	receive	VERB
ejsice-4608	140	8	a	a	DET
ejsice-4608	140	9	bed	bed	NOUN
ejsice-4608	140	10	press	press	NOUN
ejsice-4608	140	11	,	,	PUNCT
ejsice-4608	140	12	its	its	PRON
ejsice-4608	140	13	impact	impact	NOUN
ejsice-4608	140	14	hard	hard	ADV
ejsice-4608	140	15	to	to	PART
ejsice-4608	140	16	ascertain	ascertain	VERB
ejsice-4608	140	17	in	in	ADP
ejsice-4608	140	18	terms	term	NOUN
ejsice-4608	140	19	of	of	ADP
ejsice-4608	140	20	improved	improved	ADJ
ejsice-4608	140	21	accountability	accountability	NOUN
ejsice-4608	140	22	(	(	PUNCT
ejsice-4608	140	23	homer	homer	NOUN
ejsice-4608	140	24	and	and	CCONJ
ejsice-4608	140	25	stephenson	stephenson	PROPN
ejsice-4608	140	26	2012	2012	NUM
ejsice-4608	140	27	)	)	PUNCT
ejsice-4608	140	28	.	.	PUNCT
ejsice-4608	141	1	tab	tab	NOUN
ejsice-4608	141	2	.	.	PUNCT
ejsice-4608	141	3	1	1	NUM
ejsice-4608	141	4	reports	report	NOUN
ejsice-4608	141	5	submitted	submit	VERB
ejsice-4608	141	6	to	to	ADP
ejsice-4608	141	7	the	the	DET
ejsice-4608	141	8	court	court	NOUN
ejsice-4608	141	9	of	of	ADP
ejsice-4608	141	10	auditors	auditor	NOUN
ejsice-4608	141	11	.	.	PUNCT
ejsice-4608	142	1	1	1	X
ejsice-4608	142	2	.	.	NUM
ejsice-4608	142	3	annual	annual	ADJ
ejsice-4608	142	4	reports	report	NOUN
ejsice-4608	142	5	/	/	SYM
ejsice-4608	142	6	statements	statement	NOUN
ejsice-4608	142	7	of	of	ADP
ejsice-4608	142	8	assurance	assurance	NOUN
ejsice-4608	142	9	.	.	PUNCT
ejsice-4608	143	1	2	2	NUM
ejsice-4608	143	2	.	.	X
ejsice-4608	143	3	up	up	ADP
ejsice-4608	143	4	grade	grade	NOUN
ejsice-4608	143	5	procedure	procedure	NOUN
ejsice-4608	143	6	services	service	NOUN
ejsice-4608	143	7	.	.	PUNCT
ejsice-4608	144	1	3	3	X
ejsice-4608	144	2	.	.	X
ejsice-4608	144	3	confort	confort	PROPN
ejsice-4608	144	4	letters	letter	NOUN
ejsice-4608	144	5	.	.	PUNCT
ejsice-4608	145	1	4	4	X
ejsice-4608	145	2	.	.	X
ejsice-4608	145	3	news	news	NOUN
ejsice-4608	145	4	.	.	PUNCT
ejsice-4608	146	1	source	source	NOUN
ejsice-4608	146	2	:	:	PUNCT
ejsice-4608	146	3	court	court	NOUN
ejsice-4608	146	4	of	of	ADP
ejsice-4608	146	5	auditors	auditor	NOUN
ejsice-4608	146	6	annual	annual	ADJ
ejsice-4608	146	7	report	report	NOUN
ejsice-4608	146	8	.	.	PUNCT
ejsice-4608	147	1	6	6	X
ejsice-4608	147	2	.	.	X
ejsice-4608	147	3	the	the	DET
ejsice-4608	147	4	audit	audit	NOUN
ejsice-4608	147	5	of	of	ADP
ejsice-4608	147	6	paying	pay	VERB
ejsice-4608	147	7	agencies	agency	NOUN
ejsice-4608	147	8	:	:	PUNCT
ejsice-4608	147	9	the	the	DET
ejsice-4608	147	10	agea	agea	NOUN
ejsice-4608	147	11	case	case	NOUN
ejsice-4608	147	12	european	european	PROPN
ejsice-4608	147	13	journal	journal	PROPN
ejsice-4608	147	14	of	of	ADP
ejsice-4608	147	15	social	social	ADJ
ejsice-4608	147	16	impact	impact	NOUN
ejsice-4608	147	17	and	and	CCONJ
ejsice-4608	147	18	circular	circular	ADJ
ejsice-4608	147	19	economy	economy	NOUN
ejsice-4608	147	20	issn	issn	NOUN
ejsice-4608	147	21	:	:	PUNCT
ejsice-4608	147	22	2704	2704	NUM
ejsice-4608	147	23	-	-	SYM
ejsice-4608	147	24	9906	9906	NUM
ejsice-4608	147	25	doi	doi	NOUN
ejsice-4608	147	26	:	:	PUNCT
ejsice-4608	147	27	10.13135/2704	10.13135/2704	NUM
ejsice-4608	147	28	-	-	SYM
ejsice-4608	147	29	9906/4608	9906/4608	NUM
ejsice-4608	147	30	published	publish	VERB
ejsice-4608	147	31	by	by	ADP
ejsice-4608	147	32	university	university	PROPN
ejsice-4608	147	33	of	of	ADP
ejsice-4608	147	34	turin	turin	PROPN
ejsice-4608	147	35	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	147	36	ejsice	ejsice	PROPN
ejsice-4608	147	37	content	content	NOUN
ejsice-4608	147	38	is	be	AUX
ejsice-4608	147	39	licensed	license	VERB
ejsice-4608	147	40	under	under	ADP
ejsice-4608	147	41	a	a	DET
ejsice-4608	147	42	creative	creative	ADJ
ejsice-4608	147	43	commons	common	NOUN
ejsice-4608	147	44	attribution	attribution	NOUN
ejsice-4608	147	45	4.0	4.0	NUM
ejsice-4608	147	46	international	international	ADJ
ejsice-4608	147	47	license	license	NOUN
ejsice-4608	147	48	26	26	NUM
ejsice-4608	147	49	the	the	DET
ejsice-4608	147	50	agency	agency	NOUN
ejsice-4608	147	51	for	for	ADP
ejsice-4608	147	52	withdrawals	withdrawal	NOUN
ejsice-4608	147	53	in	in	ADP
ejsice-4608	147	54	agriculture	agriculture	NOUN
ejsice-4608	147	55	(	(	PUNCT
ejsice-4608	147	56	agea	agea	PROPN
ejsice-4608	147	57	)	)	PUNCT
ejsice-4608	147	58	is	be	AUX
ejsice-4608	147	59	a	a	DET
ejsice-4608	147	60	non	non	ADJ
ejsice-4608	147	61	-	-	ADJ
ejsice-4608	147	62	economic	economic	ADJ
ejsice-4608	147	63	body	body	NOUN
ejsice-4608	147	64	governed	govern	VERB
ejsice-4608	147	65	by	by	ADP
ejsice-4608	147	66	public	public	ADJ
ejsice-4608	147	67	law	law	NOUN
ejsice-4608	147	68	,	,	PUNCT
ejsice-4608	147	69	established	establish	VERB
ejsice-4608	147	70	by	by	ADP
ejsice-4608	147	71	legislative	legislative	ADJ
ejsice-4608	147	72	decree	decree	NOUN
ejsice-4608	148	1	no	no	INTJ
ejsice-4608	148	2	.	.	NOUN
ejsice-4608	148	3	165	165	NUM
ejsice-4608	148	4	and	and	CCONJ
ejsice-4608	148	5	subsequent	subsequent	ADJ
ejsice-4608	148	6	amendments	amendment	NOUN
ejsice-4608	148	7	and	and	CCONJ
ejsice-4608	148	8	additions	addition	NOUN
ejsice-4608	148	9	(	(	PUNCT
ejsice-4608	148	10	denichilo	denichilo	ADJ
ejsice-4608	148	11	2011	2011	NUM
ejsice-4608	148	12	)	)	PUNCT
ejsice-4608	148	13	.	.	PUNCT
ejsice-4608	149	1	it	it	PRON
ejsice-4608	149	2	is	be	AUX
ejsice-4608	149	3	subject	subject	ADJ
ejsice-4608	149	4	to	to	ADP
ejsice-4608	149	5	surveillance	surveillance	NOUN
ejsice-4608	149	6	by	by	ADP
ejsice-4608	149	7	the	the	DET
ejsice-4608	149	8	ministry	ministry	PROPN
ejsice-4608	149	9	of	of	ADP
ejsice-4608	149	10	agricultural	agricultural	ADJ
ejsice-4608	149	11	,	,	PUNCT
ejsice-4608	149	12	food	food	NOUN
ejsice-4608	149	13	and	and	CCONJ
ejsice-4608	149	14	forestry	forestry	NOUN
ejsice-4608	149	15	policies	policy	NOUN
ejsice-4608	149	16	.	.	PUNCT
ejsice-4608	150	1	the	the	DET
ejsice-4608	150	2	organization	organization	NOUN
ejsice-4608	150	3	,	,	PUNCT
ejsice-4608	150	4	structure	structure	NOUN
ejsice-4608	150	5	and	and	CCONJ
ejsice-4608	150	6	functioning	functioning	NOUN
ejsice-4608	150	7	are	be	AUX
ejsice-4608	150	8	defined	define	VERB
ejsice-4608	150	9	and	and	CCONJ
ejsice-4608	150	10	regulated	regulate	VERB
ejsice-4608	150	11	in	in	ADP
ejsice-4608	150	12	addition	addition	NOUN
ejsice-4608	150	13	to	to	ADP
ejsice-4608	150	14	the	the	DET
ejsice-4608	150	15	legislative	legislative	ADJ
ejsice-4608	150	16	decree	decree	NOUN
ejsice-4608	150	17	of	of	ADP
ejsice-4608	150	18	27	27	NUM
ejsice-4608	150	19	may	may	PROPN
ejsice-4608	150	20	1999	1999	NUM
ejsice-4608	150	21	,	,	PUNCT
ejsice-4608	150	22	n.	n.	NOUN
ejsice-4608	150	23	165	165	NUM
ejsice-4608	150	24	and	and	CCONJ
ejsice-4608	150	25	subsequent	subsequent	ADJ
ejsice-4608	150	26	modifications	modification	NOUN
ejsice-4608	150	27	introduced	introduce	VERB
ejsice-4608	150	28	by	by	ADP
ejsice-4608	150	29	the	the	DET
ejsice-4608	150	30	legislative	legislative	ADJ
ejsice-4608	150	31	decree	decree	NOUN
ejsice-4608	150	32	n.	n.	PROPN
ejsice-4608	150	33	188	188	NUM
ejsice-4608	150	34	of	of	ADP
ejsice-4608	150	35	2000	2000	NUM
ejsice-4608	150	36	and	and	CCONJ
ejsice-4608	150	37	by	by	ADP
ejsice-4608	150	38	law	law	NOUN
ejsice-4608	150	39	21	21	NUM
ejsice-4608	150	40	december	december	PROPN
ejsice-4608	150	41	2001	2001	NUM
ejsice-4608	150	42	,	,	PUNCT
ejsice-4608	150	43	n.	n.	NOUN
ejsice-4608	150	44	441	441	NUM
ejsice-4608	150	45	,	,	PUNCT
ejsice-4608	150	46	by	by	ADP
ejsice-4608	150	47	the	the	DET
ejsice-4608	150	48	agea	agea	NOUN
ejsice-4608	150	49	statute	statute	NOUN
ejsice-4608	150	50	approved	approve	VERB
ejsice-4608	150	51	by	by	ADP
ejsice-4608	150	52	ministerial	ministerial	ADJ
ejsice-4608	150	53	decree	decree	NOUN
ejsice-4608	150	54	no	no	INTJ
ejsice-4608	150	55	.	.	PUNCT
ejsice-4608	151	1	736	736	NUM
ejsice-4608	151	2	of	of	ADP
ejsice-4608	151	3	june	june	PROPN
ejsice-4608	151	4	14	14	NUM
ejsice-4608	151	5	,	,	PUNCT
ejsice-4608	151	6	2002	2002	NUM
ejsice-4608	151	7	,	,	PUNCT
ejsice-4608	151	8	by	by	ADP
ejsice-4608	151	9	the	the	DET
ejsice-4608	151	10	administration	administration	NOUN
ejsice-4608	151	11	regulations	regulation	NOUN
ejsice-4608	151	12	approved	approve	VERB
ejsice-4608	151	13	by	by	ADP
ejsice-4608	151	14	ministerial	ministerial	ADJ
ejsice-4608	151	15	decree	decree	NOUN
ejsice-4608	151	16	of	of	ADP
ejsice-4608	151	17	june	june	PROPN
ejsice-4608	151	18	14	14	NUM
ejsice-4608	151	19	,	,	PUNCT
ejsice-4608	151	20	2002	2002	NUM
ejsice-4608	151	21	and	and	CCONJ
ejsice-4608	151	22	by	by	ADP
ejsice-4608	151	23	the	the	DET
ejsice-4608	151	24	personnel	personnel	NOUN
ejsice-4608	151	25	regulations	regulation	NOUN
ejsice-4608	151	26	approved	approve	VERB
ejsice-4608	151	27	also	also	ADV
ejsice-4608	151	28	by	by	ADP
ejsice-4608	151	29	ministerial	ministerial	ADJ
ejsice-4608	151	30	decree	decree	NOUN
ejsice-4608	151	31	of	of	ADP
ejsice-4608	151	32	june	june	PROPN
ejsice-4608	151	33	14	14	NUM
ejsice-4608	151	34	,	,	PUNCT
ejsice-4608	151	35	2002	2002	NUM
ejsice-4608	151	36	.	.	PUNCT
ejsice-4608	152	1	pursuant	pursuant	ADJ
ejsice-4608	152	2	to	to	ADP
ejsice-4608	152	3	article	article	NOUN
ejsice-4608	152	4	10	10	NUM
ejsice-4608	152	5	of	of	ADP
ejsice-4608	152	6	legislative	legislative	ADJ
ejsice-4608	152	7	decree	decree	NOUN
ejsice-4608	152	8	no	no	INTJ
ejsice-4608	152	9	.	.	PUNCT
ejsice-4608	153	1	165/99	165/99	NUM
ejsice-4608	153	2	,	,	PUNCT
ejsice-4608	153	3	as	as	SCONJ
ejsice-4608	153	4	modified	modify	VERB
ejsice-4608	153	5	by	by	ADP
ejsice-4608	153	6	law	law	NOUN
ejsice-4608	153	7	no	no	PROPN
ejsice-4608	153	8	.	.	PUNCT
ejsice-4608	154	1	441/2001	441/2001	NUM
ejsice-4608	154	2	,	,	PUNCT
ejsice-4608	154	3	a	a	DET
ejsice-4608	154	4	monocratic	monocratic	ADJ
ejsice-4608	154	5	office	office	NOUN
ejsice-4608	154	6	is	be	AUX
ejsice-4608	154	7	entrusted	entrust	VERB
ejsice-4608	154	8	with	with	ADP
ejsice-4608	154	9	the	the	DET
ejsice-4608	154	10	exercise	exercise	NOUN
ejsice-4608	154	11	of	of	ADP
ejsice-4608	154	12	the	the	DET
ejsice-4608	154	13	functions	function	NOUN
ejsice-4608	154	14	of	of	ADP
ejsice-4608	154	15	paying	pay	VERB
ejsice-4608	154	16	agency	agency	NOUN
ejsice-4608	154	17	,	,	PUNCT
ejsice-4608	154	18	which	which	PRON
ejsice-4608	154	19	has	have	VERB
ejsice-4608	154	20	the	the	DET
ejsice-4608	154	21	task	task	NOUN
ejsice-4608	154	22	of	of	ADP
ejsice-4608	154	23	ensuring	ensure	VERB
ejsice-4608	154	24	the	the	DET
ejsice-4608	154	25	efficiency	efficiency	NOUN
ejsice-4608	154	26	of	of	ADP
ejsice-4608	154	27	the	the	DET
ejsice-4608	154	28	management	management	NOUN
ejsice-4608	154	29	and	and	CCONJ
ejsice-4608	154	30	control	control	NOUN
ejsice-4608	154	31	structure	structure	NOUN
ejsice-4608	154	32	of	of	ADP
ejsice-4608	154	33	community	community	NOUN
ejsice-4608	154	34	aid	aid	NOUN
ejsice-4608	154	35	,	,	PUNCT
ejsice-4608	154	36	without	without	ADP
ejsice-4608	154	37	prejudice	prejudice	NOUN
ejsice-4608	154	38	to	to	ADP
ejsice-4608	154	39	those	those	PRON
ejsice-4608	154	40	of	of	ADP
ejsice-4608	154	41	other	other	ADJ
ejsice-4608	154	42	paying	pay	VERB
ejsice-4608	154	43	agencies	agency	NOUN
ejsice-4608	154	44	,	,	PUNCT
ejsice-4608	154	45	through	through	ADP
ejsice-4608	154	46	the	the	DET
ejsice-4608	154	47	adoption	adoption	NOUN
ejsice-4608	154	48	of	of	ADP
ejsice-4608	154	49	procedures	procedure	NOUN
ejsice-4608	154	50	aimed	aim	VERB
ejsice-4608	154	51	at	at	ADP
ejsice-4608	154	52	the	the	DET
ejsice-4608	154	53	most	most	ADV
ejsice-4608	154	54	rational	rational	ADJ
ejsice-4608	154	55	use	use	NOUN
ejsice-4608	154	56	of	of	ADP
ejsice-4608	154	57	resources	resource	NOUN
ejsice-4608	154	58	,	,	PUNCT
ejsice-4608	154	59	tools	tool	NOUN
ejsice-4608	154	60	and	and	CCONJ
ejsice-4608	154	61	resources	resource	NOUN
ejsice-4608	154	62	in	in	ADP
ejsice-4608	154	63	full	full	ADJ
ejsice-4608	154	64	compliance	compliance	NOUN
ejsice-4608	154	65	with	with	ADP
ejsice-4608	154	66	current	current	ADJ
ejsice-4608	154	67	community	community	NOUN
ejsice-4608	154	68	regulations	regulation	NOUN
ejsice-4608	154	69	(	(	PUNCT
ejsice-4608	154	70	hada	hada	PROPN
ejsice-4608	154	71	,	,	PUNCT
ejsice-4608	154	72	luga	luga	PROPN
ejsice-4608	154	73	and	and	CCONJ
ejsice-4608	154	74	căruț	căruț	NOUN
ejsice-4608	154	75	2019	2019	NUM
ejsice-4608	154	76	)	)	PUNCT
ejsice-4608	154	77	.	.	PUNCT
ejsice-4608	155	1	the	the	DET
ejsice-4608	155	2	bodies	body	NOUN
ejsice-4608	155	3	of	of	ADP
ejsice-4608	155	4	the	the	DET
ejsice-4608	155	5	agency	agency	NOUN
ejsice-4608	155	6	are	be	AUX
ejsice-4608	155	7	:	:	PUNCT
ejsice-4608	155	8	president	president	NOUN
ejsice-4608	155	9	,	,	PUNCT
ejsice-4608	155	10	board	board	NOUN
ejsice-4608	155	11	of	of	ADP
ejsice-4608	155	12	directors	director	NOUN
ejsice-4608	155	13	,	,	PUNCT
ejsice-4608	155	14	representative	representative	ADJ
ejsice-4608	155	15	council	council	NOUN
ejsice-4608	155	16	,	,	PUNCT
ejsice-4608	155	17	board	board	NOUN
ejsice-4608	155	18	of	of	ADP
ejsice-4608	155	19	auditors	auditor	NOUN
ejsice-4608	155	20	,	,	PUNCT
ejsice-4608	155	21	court	court	NOUN
ejsice-4608	155	22	of	of	ADP
ejsice-4608	155	23	auditors	auditor	NOUN
ejsice-4608	155	24	.	.	PUNCT
ejsice-4608	156	1	the	the	DET
ejsice-4608	156	2	executive	executive	ADJ
ejsice-4608	156	3	structure	structure	NOUN
ejsice-4608	156	4	of	of	ADP
ejsice-4608	156	5	the	the	DET
ejsice-4608	156	6	agea	agea	NOUN
ejsice-4608	156	7	,	,	PUNCT
ejsice-4608	156	8	as	as	SCONJ
ejsice-4608	156	9	required	require	VERB
ejsice-4608	156	10	by	by	ADP
ejsice-4608	156	11	the	the	DET
ejsice-4608	156	12	staff	staff	NOUN
ejsice-4608	156	13	regulations	regulation	NOUN
ejsice-4608	156	14	(	(	PUNCT
ejsice-4608	156	15	14	14	NUM
ejsice-4608	156	16	june	june	PROPN
ejsice-4608	156	17	2002	2002	NUM
ejsice-4608	156	18	)	)	PUNCT
ejsice-4608	156	19	and	and	CCONJ
ejsice-4608	156	20	articulated	articulate	VERB
ejsice-4608	156	21	with	with	ADP
ejsice-4608	156	22	resolution	resolution	NOUN
ejsice-4608	156	23	no	no	NOUN
ejsice-4608	156	24	.	.	PROPN
ejsice-4608	156	25	44	44	NUM
ejsice-4608	156	26	of	of	ADP
ejsice-4608	156	27	19	19	NUM
ejsice-4608	156	28	july	july	PROPN
ejsice-4608	156	29	2002	2002	NUM
ejsice-4608	156	30	,	,	PUNCT
ejsice-4608	156	31	is	be	AUX
ejsice-4608	156	32	made	make	VERB
ejsice-4608	156	33	up	up	ADP
ejsice-4608	156	34	of	of	ADP
ejsice-4608	156	35	:	:	PUNCT
ejsice-4608	156	36	a	a	X
ejsice-4608	156	37	)	)	PUNCT
ejsice-4608	156	38	monocratic	monocratic	ADJ
ejsice-4608	156	39	office	office	NOUN
ejsice-4608	156	40	,	,	PUNCT
ejsice-4608	156	41	responsible	responsible	ADJ
ejsice-4608	156	42	for	for	ADP
ejsice-4608	156	43	the	the	DET
ejsice-4608	156	44	paying	pay	VERB
ejsice-4608	156	45	body	body	NOUN
ejsice-4608	156	46	pursuant	pursuant	ADJ
ejsice-4608	156	47	to	to	ADP
ejsice-4608	156	48	regulation	regulation	NOUN
ejsice-4608	156	49	(	(	PUNCT
ejsice-4608	156	50	ec	ec	PROPN
ejsice-4608	156	51	)	)	PUNCT
ejsice-4608	156	52	no	no	NOUN
ejsice-4608	156	53	.	.	NOUN
ejsice-4608	157	1	1290/06	1290/06	NUM
ejsice-4608	157	2	established	establish	VERB
ejsice-4608	157	3	with	with	ADP
ejsice-4608	157	4	law	law	NOUN
ejsice-4608	157	5	no	no	NOUN
ejsice-4608	157	6	.	.	PROPN
ejsice-4608	158	1	441	441	NUM
ejsice-4608	158	2	of	of	ADP
ejsice-4608	158	3	december	december	PROPN
ejsice-4608	158	4	21	21	NUM
ejsice-4608	158	5	,	,	PUNCT
ejsice-4608	158	6	2001	2001	NUM
ejsice-4608	158	7	;	;	PUNCT
ejsice-4608	158	8	b	b	X
ejsice-4608	158	9	)	)	PUNCT
ejsice-4608	158	10	coordination	coordination	NOUN
ejsice-4608	158	11	area	area	NOUN
ejsice-4608	158	12	,	,	PUNCT
ejsice-4608	158	13	which	which	PRON
ejsice-4608	158	14	performs	perform	VERB
ejsice-4608	158	15	the	the	DET
ejsice-4608	158	16	functions	function	NOUN
ejsice-4608	158	17	of	of	ADP
ejsice-4608	158	18	coordination	coordination	NOUN
ejsice-4608	158	19	body	body	NOUN
ejsice-4608	158	20	pursuant	pursuant	ADJ
ejsice-4608	158	21	to	to	ADP
ejsice-4608	158	22	regulation	regulation	NOUN
ejsice-4608	158	23	(	(	PUNCT
ejsice-4608	158	24	ec	ec	PROPN
ejsice-4608	158	25	)	)	PUNCT
ejsice-4608	158	26	no	no	NOUN
ejsice-4608	158	27	.	.	NOUN
ejsice-4608	158	28	1290/06	1290/06	NUM
ejsice-4608	158	29	and	and	CCONJ
ejsice-4608	158	30	of	of	ADP
ejsice-4608	158	31	the	the	DET
ejsice-4608	158	32	regulation	regulation	NOUN
ejsice-4608	158	33	(	(	PUNCT
ejsice-4608	158	34	ce	ce	PROPN
ejsice-4608	158	35	)	)	PUNCT
ejsice-4608	158	36	n.	n.	NOUN
ejsice-4608	158	37	885/06	885/06	PROPN
ejsice-4608	158	38	.	.	PUNCT
ejsice-4608	159	1	the	the	DET
ejsice-4608	159	2	two	two	NUM
ejsice-4608	159	3	functions	function	NOUN
ejsice-4608	159	4	are	be	AUX
ejsice-4608	159	5	distinct	distinct	ADJ
ejsice-4608	159	6	under	under	ADP
ejsice-4608	159	7	the	the	DET
ejsice-4608	159	8	organizational	organizational	ADJ
ejsice-4608	159	9	,	,	PUNCT
ejsice-4608	159	10	administrative	administrative	ADJ
ejsice-4608	159	11	,	,	PUNCT
ejsice-4608	159	12	functional	functional	ADJ
ejsice-4608	159	13	,	,	PUNCT
ejsice-4608	159	14	managerial	managerial	ADJ
ejsice-4608	159	15	and	and	CCONJ
ejsice-4608	159	16	accounting	accounting	NOUN
ejsice-4608	159	17	aspects	aspect	NOUN
ejsice-4608	159	18	pursuant	pursuant	ADJ
ejsice-4608	159	19	to	to	ADP
ejsice-4608	159	20	and	and	CCONJ
ejsice-4608	159	21	in	in	ADP
ejsice-4608	159	22	compliance	compliance	NOUN
ejsice-4608	159	23	with	with	ADP
ejsice-4608	159	24	eu	eu	PROPN
ejsice-4608	159	25	and	and	CCONJ
ejsice-4608	159	26	national	national	ADJ
ejsice-4608	159	27	legislation	legislation	NOUN
ejsice-4608	159	28	.	.	PUNCT
ejsice-4608	160	1	the	the	DET
ejsice-4608	160	2	monocratic	monocratic	ADJ
ejsice-4608	160	3	office	office	NOUN
ejsice-4608	160	4	performs	perform	VERB
ejsice-4608	160	5	the	the	DET
ejsice-4608	160	6	functions	function	NOUN
ejsice-4608	160	7	of	of	ADP
ejsice-4608	160	8	paying	pay	VERB
ejsice-4608	160	9	agency	agency	NOUN
ejsice-4608	160	10	pursuant	pursuant	ADJ
ejsice-4608	160	11	to	to	ADP
ejsice-4608	160	12	regulation	regulation	NOUN
ejsice-4608	160	13	(	(	PUNCT
ejsice-4608	160	14	ec	ec	PROPN
ejsice-4608	160	15	)	)	PUNCT
ejsice-4608	160	16	no	no	NOUN
ejsice-4608	160	17	.	.	NOUN
ejsice-4608	160	18	1290/06	1290/06	NUM
ejsice-4608	160	19	and	and	CCONJ
ejsice-4608	160	20	coordinates	coordinate	NOUN
ejsice-4608	160	21	,	,	PUNCT
ejsice-4608	160	22	determines	determine	VERB
ejsice-4608	160	23	the	the	DET
ejsice-4608	160	24	guidelines	guideline	NOUN
ejsice-4608	160	25	and	and	CCONJ
ejsice-4608	160	26	objectives	objective	NOUN
ejsice-4608	160	27	,	,	PUNCT
ejsice-4608	160	28	the	the	DET
ejsice-4608	160	29	following	follow	VERB
ejsice-4608	160	30	areas	area	NOUN
ejsice-4608	160	31	subordinated	subordinate	VERB
ejsice-4608	160	32	to	to	ADP
ejsice-4608	160	33	it	it	PRON
ejsice-4608	160	34	:	:	PUNCT
ejsice-4608	160	35	a	a	X
ejsice-4608	160	36	)	)	PUNCT
ejsice-4608	160	37	administrative	administrative	ADJ
ejsice-4608	160	38	area	area	NOUN
ejsice-4608	160	39	,	,	PUNCT
ejsice-4608	160	40	which	which	PRON
ejsice-4608	160	41	is	be	AUX
ejsice-4608	160	42	made	make	VERB
ejsice-4608	160	43	up	up	ADP
ejsice-4608	160	44	of	of	ADP
ejsice-4608	160	45	the	the	DET
ejsice-4608	160	46	"	"	PUNCT
ejsice-4608	160	47	general	general	ADJ
ejsice-4608	160	48	,	,	PUNCT
ejsice-4608	160	49	financial	financial	ADJ
ejsice-4608	160	50	and	and	CCONJ
ejsice-4608	160	51	cash	cash	NOUN
ejsice-4608	160	52	personnel	personnel	NOUN
ejsice-4608	160	53	affairs	affair	NOUN
ejsice-4608	160	54	"	"	PUNCT
ejsice-4608	160	55	office	office	NOUN
ejsice-4608	160	56	,	,	PUNCT
ejsice-4608	160	57	the	the	DET
ejsice-4608	160	58	"	"	PUNCT
ejsice-4608	160	59	national	national	ADJ
ejsice-4608	160	60	budget	budget	NOUN
ejsice-4608	160	61	and	and	CCONJ
ejsice-4608	160	62	management	management	NOUN
ejsice-4608	160	63	control	control	NOUN
ejsice-4608	160	64	accounting	accounting	NOUN
ejsice-4608	160	65	office	office	NOUN
ejsice-4608	160	66	"	"	PUNCT
ejsice-4608	160	67	and	and	CCONJ
ejsice-4608	160	68	the	the	DET
ejsice-4608	160	69	"	"	PUNCT
ejsice-4608	160	70	community	community	NOUN
ejsice-4608	160	71	litigation	litigation	NOUN
ejsice-4608	160	72	"	"	PUNCT
ejsice-4608	160	73	office	office	NOUN
ejsice-4608	160	74	;	;	PUNCT
ejsice-4608	160	75	b	b	X
ejsice-4608	160	76	)	)	PUNCT
ejsice-4608	160	77	payment	payment	NOUN
ejsice-4608	160	78	authorization	authorization	NOUN
ejsice-4608	160	79	area	area	NOUN
ejsice-4608	160	80	,	,	PUNCT
ejsice-4608	160	81	which	which	PRON
ejsice-4608	160	82	consists	consist	VERB
ejsice-4608	160	83	of	of	ADP
ejsice-4608	160	84	the	the	DET
ejsice-4608	160	85	"	"	PUNCT
ejsice-4608	160	86	pac	pac	PROPN
ejsice-4608	160	87	,	,	PUNCT
ejsice-4608	160	88	fodder	fodder	NOUN
ejsice-4608	160	89	and	and	CCONJ
ejsice-4608	160	90	oil	oil	NOUN
ejsice-4608	160	91	"	"	PUNCT
ejsice-4608	160	92	office	office	NOUN
ejsice-4608	160	93	,	,	PUNCT
ejsice-4608	160	94	the	the	DET
ejsice-4608	160	95	"	"	PUNCT
ejsice-4608	160	96	rural	rural	ADJ
ejsice-4608	160	97	development	development	NOUN
ejsice-4608	160	98	"	"	PUNCT
ejsice-4608	160	99	office	office	NOUN
ejsice-4608	160	100	,	,	PUNCT
ejsice-4608	160	101	the	the	DET
ejsice-4608	160	102	"	"	PUNCT
ejsice-4608	160	103	single	single	ADJ
ejsice-4608	160	104	application	application	NOUN
ejsice-4608	160	105	and	and	CCONJ
ejsice-4608	160	106	fruit	fruit	NOUN
ejsice-4608	160	107	and	and	CCONJ
ejsice-4608	160	108	vegetable	vegetable	NOUN
ejsice-4608	160	109	management	management	NOUN
ejsice-4608	160	110	"	"	PUNCT
ejsice-4608	160	111	office	office	NOUN
ejsice-4608	160	112	,	,	PUNCT
ejsice-4608	160	113	the	the	DET
ejsice-4608	160	114	"	"	PUNCT
ejsice-4608	160	115	promotion	promotion	NOUN
ejsice-4608	160	116	,	,	PUNCT
ejsice-4608	160	117	quality	quality	NOUN
ejsice-4608	160	118	improvement	improvement	NOUN
ejsice-4608	160	119	and	and	CCONJ
ejsice-4608	160	120	social	social	ADJ
ejsice-4608	160	121	aid	aid	NOUN
ejsice-4608	160	122	"	"	PUNCT
ejsice-4608	160	123	office	office	NOUN
ejsice-4608	160	124	,	,	PUNCT
ejsice-4608	160	125	of	of	ADP
ejsice-4608	160	126	the	the	DET
ejsice-4608	160	127	office	office	NOUN
ejsice-4608	160	128	of	of	ADP
ejsice-4608	160	129	the	the	DET
ejsice-4608	160	130	"	"	PUNCT
ejsice-4608	160	131	community	community	NOUN
ejsice-4608	160	132	litigation	litigation	NOUN
ejsice-4608	160	133	"	"	PUNCT
ejsice-4608	160	134	;	;	PUNCT
ejsice-4608	160	135	c	c	X
ejsice-4608	160	136	)	)	PUNCT
ejsice-4608	160	137	controls	control	NOUN
ejsice-4608	160	138	area	area	NOUN
ejsice-4608	160	139	,	,	PUNCT
ejsice-4608	160	140	which	which	PRON
ejsice-4608	160	141	consists	consist	VERB
ejsice-4608	160	142	of	of	ADP
ejsice-4608	160	143	the	the	DET
ejsice-4608	160	144	"	"	PUNCT
ejsice-4608	160	145	accounting	accounting	NOUN
ejsice-4608	160	146	"	"	PUNCT
ejsice-4608	160	147	office	office	NOUN
ejsice-4608	160	148	,	,	PUNCT
ejsice-4608	160	149	the	the	DET
ejsice-4608	160	150	"	"	PUNCT
ejsice-4608	160	151	technical	technical	ADJ
ejsice-4608	160	152	service	service	NOUN
ejsice-4608	160	153	"	"	PUNCT
ejsice-4608	160	154	,	,	PUNCT
ejsice-4608	160	155	the	the	DET
ejsice-4608	160	156	"	"	PUNCT
ejsice-4608	160	157	payments	payment	NOUN
ejsice-4608	160	158	execution	execution	NOUN
ejsice-4608	160	159	"	"	PUNCT
ejsice-4608	160	160	office	office	NOUN
ejsice-4608	160	161	and	and	CCONJ
ejsice-4608	160	162	the	the	DET
ejsice-4608	160	163	"	"	PUNCT
ejsice-4608	160	164	relations	relation	NOUN
ejsice-4608	160	165	with	with	ADP
ejsice-4608	160	166	paying	pay	VERB
ejsice-4608	160	167	bodies	body	NOUN
ejsice-4608	160	168	and	and	CCONJ
ejsice-4608	160	169	sian	sian	ADJ
ejsice-4608	160	170	"	"	PUNCT
ejsice-4608	160	171	office	office	NOUN
ejsice-4608	160	172	.	.	PUNCT
ejsice-4608	161	1	d	d	X
ejsice-4608	161	2	)	)	PUNCT
ejsice-4608	161	3	the	the	DET
ejsice-4608	161	4	coordination	coordination	NOUN
ejsice-4608	161	5	area	area	NOUN
ejsice-4608	161	6	performs	perform	VERB
ejsice-4608	161	7	the	the	DET
ejsice-4608	161	8	functions	function	NOUN
ejsice-4608	161	9	of	of	ADP
ejsice-4608	161	10	coordination	coordination	NOUN
ejsice-4608	161	11	body	body	NOUN
ejsice-4608	161	12	pursuant	pursuant	ADJ
ejsice-4608	161	13	to	to	ADP
ejsice-4608	161	14	regulation	regulation	NOUN
ejsice-4608	161	15	(	(	PUNCT
ejsice-4608	161	16	ec	ec	PROPN
ejsice-4608	161	17	)	)	PUNCT
ejsice-4608	161	18	no	no	INTJ
ejsice-4608	161	19	.	.	PUNCT
ejsice-4608	162	1	1290/06	1290/06	NUM
ejsice-4608	162	2	;	;	PUNCT
ejsice-4608	162	3	in	in	ADP
ejsice-4608	162	4	particular	particular	ADJ
ejsice-4608	162	5	:	:	PUNCT
ejsice-4608	162	6	coordinates	coordinate	NOUN
ejsice-4608	162	7	and	and	CCONJ
ejsice-4608	162	8	monitors	monitor	VERB
ejsice-4608	162	9	the	the	DET
ejsice-4608	162	10	activities	activity	NOUN
ejsice-4608	162	11	carried	carry	VERB
ejsice-4608	162	12	out	out	ADP
ejsice-4608	162	13	by	by	ADP
ejsice-4608	162	14	the	the	DET
ejsice-4608	162	15	paying	pay	VERB
ejsice-4608	162	16	agencies	agency	NOUN
ejsice-4608	162	17	recognized	recognize	VERB
ejsice-4608	162	18	in	in	ADP
ejsice-4608	162	19	compliance	compliance	NOUN
ejsice-4608	162	20	with	with	ADP
ejsice-4608	162	21	regulation	regulation	NOUN
ejsice-4608	162	22	(	(	PUNCT
ejsice-4608	162	23	ec	ec	PROPN
ejsice-4608	162	24	)	)	PUNCT
ejsice-4608	162	25	no	no	INTJ
ejsice-4608	162	26	.	.	PUNCT
ejsice-4608	162	27	1290/06	1290/06	NUM
ejsice-4608	162	28	;	;	PUNCT
ejsice-4608	162	29	takes	take	VERB
ejsice-4608	162	30	care	care	NOUN
ejsice-4608	162	31	of	of	ADP
ejsice-4608	162	32	the	the	DET
ejsice-4608	162	33	harmonization	harmonization	NOUN
ejsice-4608	162	34	of	of	ADP
ejsice-4608	162	35	the	the	DET
ejsice-4608	162	36	operational	operational	ADJ
ejsice-4608	162	37	procedures	procedure	NOUN
ejsice-4608	162	38	for	for	ADP
ejsice-4608	162	39	the	the	DET
ejsice-4608	162	40	implementation	implementation	NOUN
ejsice-4608	162	41	of	of	ADP
ejsice-4608	162	42	the	the	DET
ejsice-4608	162	43	community	community	NOUN
ejsice-4608	162	44	legislation	legislation	NOUN
ejsice-4608	162	45	relating	relate	VERB
ejsice-4608	162	46	;	;	PUNCT
ejsice-4608	162	47	provides	provide	VERB
ejsice-4608	162	48	national	national	ADJ
ejsice-4608	162	49	aid	aid	NOUN
ejsice-4608	162	50	,	,	PUNCT
ejsice-4608	162	51	ensuring	ensure	VERB
ejsice-4608	162	52	its	its	PRON
ejsice-4608	162	53	compatibility	compatibility	NOUN
ejsice-4608	162	54	with	with	ADP
ejsice-4608	162	55	eu	eu	PROPN
ejsice-4608	162	56	legislation	legislation	NOUN
ejsice-4608	162	57	.	.	PUNCT
ejsice-4608	163	1	european	european	ADJ
ejsice-4608	163	2	journal	journal	PROPN
ejsice-4608	163	3	of	of	ADP
ejsice-4608	163	4	social	social	ADJ
ejsice-4608	163	5	impact	impact	NOUN
ejsice-4608	163	6	and	and	CCONJ
ejsice-4608	163	7	circular	circular	ADJ
ejsice-4608	163	8	economy	economy	NOUN
ejsice-4608	163	9	issn	issn	NOUN
ejsice-4608	163	10	:	:	PUNCT
ejsice-4608	163	11	2704	2704	NUM
ejsice-4608	163	12	-	-	SYM
ejsice-4608	163	13	9906	9906	NUM
ejsice-4608	163	14	doi	doi	NOUN
ejsice-4608	163	15	:	:	PUNCT
ejsice-4608	163	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	163	17	-	-	SYM
ejsice-4608	163	18	9906/4608	9906/4608	NUM
ejsice-4608	163	19	published	publish	VERB
ejsice-4608	163	20	by	by	ADP
ejsice-4608	163	21	university	university	PROPN
ejsice-4608	163	22	of	of	ADP
ejsice-4608	163	23	turin	turin	PROPN
ejsice-4608	163	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	163	25	ejsice	ejsice	PROPN
ejsice-4608	163	26	content	content	NOUN
ejsice-4608	163	27	is	be	AUX
ejsice-4608	163	28	licensed	license	VERB
ejsice-4608	163	29	under	under	ADP
ejsice-4608	163	30	a	a	DET
ejsice-4608	163	31	creative	creative	ADJ
ejsice-4608	163	32	commons	common	NOUN
ejsice-4608	163	33	attribution	attribution	NOUN
ejsice-4608	163	34	4.0	4.0	NUM
ejsice-4608	163	35	international	international	ADJ
ejsice-4608	163	36	license	license	NOUN
ejsice-4608	163	37	27	27	NUM
ejsice-4608	163	38	the	the	DET
ejsice-4608	163	39	types	type	NOUN
ejsice-4608	163	40	of	of	ADP
ejsice-4608	163	41	intervention	intervention	NOUN
ejsice-4608	163	42	that	that	SCONJ
ejsice-4608	163	43	the	the	DET
ejsice-4608	163	44	community	community	NOUN
ejsice-4608	163	45	internal	internal	PROPN
ejsice-4608	163	46	control	control	NOUN
ejsice-4608	163	47	service	service	NOUN
ejsice-4608	163	48	can	can	AUX
ejsice-4608	163	49	implement	implement	VERB
ejsice-4608	163	50	are	be	AUX
ejsice-4608	163	51	the	the	DET
ejsice-4608	163	52	following	follow	VERB
ejsice-4608	163	53	:	:	PUNCT
ejsice-4608	163	54	a	a	X
ejsice-4608	163	55	)	)	PUNCT
ejsice-4608	163	56	compliance	compliance	NOUN
ejsice-4608	163	57	audit	audit	NOUN
ejsice-4608	163	58	:	:	PUNCT
ejsice-4608	163	59	focuses	focus	VERB
ejsice-4608	163	60	on	on	ADP
ejsice-4608	163	61	verifying	verify	VERB
ejsice-4608	163	62	the	the	DET
ejsice-4608	163	63	compliance	compliance	NOUN
ejsice-4608	163	64	of	of	ADP
ejsice-4608	163	65	the	the	DET
ejsice-4608	163	66	procedures	procedure	NOUN
ejsice-4608	163	67	adopted	adopt	VERB
ejsice-4608	163	68	by	by	ADP
ejsice-4608	163	69	the	the	DET
ejsice-4608	163	70	paying	pay	VERB
ejsice-4608	163	71	agency	agency	NOUN
ejsice-4608	163	72	with	with	ADP
ejsice-4608	163	73	eu	eu	PROPN
ejsice-4608	163	74	legislation	legislation	NOUN
ejsice-4608	163	75	,	,	PUNCT
ejsice-4608	163	76	and	and	CCONJ
ejsice-4608	163	77	verifying	verify	VERB
ejsice-4608	163	78	the	the	DET
ejsice-4608	163	79	compliance	compliance	NOUN
ejsice-4608	163	80	of	of	ADP
ejsice-4608	163	81	the	the	DET
ejsice-4608	163	82	components	component	NOUN
ejsice-4608	163	83	with	with	ADP
ejsice-4608	163	84	the	the	DET
ejsice-4608	163	85	internal	internal	ADJ
ejsice-4608	163	86	rules	rule	NOUN
ejsice-4608	163	87	and	and	CCONJ
ejsice-4608	163	88	procedures	procedure	NOUN
ejsice-4608	163	89	,	,	PUNCT
ejsice-4608	163	90	applicable	applicable	ADJ
ejsice-4608	163	91	to	to	ADP
ejsice-4608	163	92	the	the	DET
ejsice-4608	163	93	context	context	NOUN
ejsice-4608	163	94	of	of	ADP
ejsice-4608	163	95	the	the	DET
ejsice-4608	163	96	operating	operating	NOUN
ejsice-4608	163	97	structures	structure	NOUN
ejsice-4608	163	98	and	and	CCONJ
ejsice-4608	163	99	operations	operation	NOUN
ejsice-4608	163	100	under	under	ADP
ejsice-4608	163	101	examination	examination	NOUN
ejsice-4608	163	102	.	.	PUNCT
ejsice-4608	164	1	b	b	X
ejsice-4608	164	2	)	)	PUNCT
ejsice-4608	164	3	operational	operational	ADJ
ejsice-4608	164	4	audit	audit	NOUN
ejsice-4608	164	5	:	:	PUNCT
ejsice-4608	164	6	verifies	verifie	NOUN
ejsice-4608	164	7	/	/	SYM
ejsice-4608	164	8	assesses	assess	VERB
ejsice-4608	164	9	the	the	DET
ejsice-4608	164	10	adequacy	adequacy	NOUN
ejsice-4608	164	11	,	,	PUNCT
ejsice-4608	164	12	regularity	regularity	NOUN
ejsice-4608	164	13	,	,	PUNCT
ejsice-4608	164	14	reliability	reliability	NOUN
ejsice-4608	164	15	and	and	CCONJ
ejsice-4608	164	16	functionality	functionality	NOUN
ejsice-4608	164	17	of	of	ADP
ejsice-4608	164	18	systems	system	NOUN
ejsice-4608	164	19	and	and	CCONJ
ejsice-4608	164	20	processes	process	NOUN
ejsice-4608	164	21	/	/	SYM
ejsice-4608	164	22	procedures	procedure	NOUN
ejsice-4608	164	23	,	,	PUNCT
ejsice-4608	164	24	methods	method	NOUN
ejsice-4608	164	25	(	(	PUNCT
ejsice-4608	164	26	codification	codification	NOUN
ejsice-4608	164	27	)	)	PUNCT
ejsice-4608	164	28	and	and	CCONJ
ejsice-4608	164	29	resources	resource	NOUN
ejsice-4608	164	30	in	in	ADP
ejsice-4608	164	31	relation	relation	NOUN
ejsice-4608	164	32	to	to	ADP
ejsice-4608	164	33	objectives	objective	NOUN
ejsice-4608	164	34	,	,	PUNCT
ejsice-4608	164	35	organizational	organizational	ADJ
ejsice-4608	164	36	structures	structure	NOUN
ejsice-4608	164	37	.	.	PUNCT
ejsice-4608	165	1	c	c	X
ejsice-4608	165	2	)	)	PUNCT
ejsice-4608	165	3	financial	financial	ADJ
ejsice-4608	165	4	audit	audit	NOUN
ejsice-4608	165	5	:	:	PUNCT
ejsice-4608	165	6	these	these	PRON
ejsice-4608	165	7	are	be	AUX
ejsice-4608	165	8	actions	action	NOUN
ejsice-4608	165	9	aimed	aim	VERB
ejsice-4608	165	10	at	at	ADP
ejsice-4608	165	11	verifying	verify	VERB
ejsice-4608	165	12	the	the	DET
ejsice-4608	165	13	adequacy	adequacy	NOUN
ejsice-4608	165	14	of	of	ADP
ejsice-4608	165	15	existing	exist	VERB
ejsice-4608	165	16	accounting	accounting	NOUN
ejsice-4608	165	17	,	,	PUNCT
ejsice-4608	165	18	administrative	administrative	ADJ
ejsice-4608	165	19	and	and	CCONJ
ejsice-4608	165	20	financial	financial	ADJ
ejsice-4608	165	21	controls	control	NOUN
ejsice-4608	165	22	.	.	PUNCT
ejsice-4608	166	1	their	their	PRON
ejsice-4608	166	2	objective	objective	NOUN
ejsice-4608	166	3	is	be	AUX
ejsice-4608	166	4	to	to	PART
ejsice-4608	166	5	verify	verify	VERB
ejsice-4608	166	6	that	that	SCONJ
ejsice-4608	166	7	there	there	PRON
ejsice-4608	166	8	is	be	VERB
ejsice-4608	166	9	a	a	DET
ejsice-4608	166	10	correct	correct	ADJ
ejsice-4608	166	11	and	and	CCONJ
ejsice-4608	166	12	timely	timely	ADJ
ejsice-4608	166	13	recording	recording	NOUN
ejsice-4608	166	14	in	in	ADP
ejsice-4608	166	15	the	the	DET
ejsice-4608	166	16	institution	institution	NOUN
ejsice-4608	166	17	's	's	PART
ejsice-4608	166	18	accounts	account	NOUN
ejsice-4608	166	19	(	(	PUNCT
ejsice-4608	166	20	with	with	ADP
ejsice-4608	166	21	particular	particular	ADJ
ejsice-4608	166	22	regard	regard	NOUN
ejsice-4608	166	23	to	to	ADP
ejsice-4608	166	24	the	the	DET
ejsice-4608	166	25	eagf	eagf	NOUN
ejsice-4608	166	26	and	and	CCONJ
ejsice-4608	166	27	eafrd	eafrd	ADJ
ejsice-4608	166	28	accounts	account	NOUN
ejsice-4608	166	29	)	)	PUNCT
ejsice-4608	166	30	and	and	CCONJ
ejsice-4608	166	31	that	that	SCONJ
ejsice-4608	166	32	the	the	DET
ejsice-4608	166	33	economic	economic	ADJ
ejsice-4608	166	34	and	and	CCONJ
ejsice-4608	166	35	financial	financial	ADJ
ejsice-4608	166	36	statements	statement	NOUN
ejsice-4608	166	37	present	present	VERB
ejsice-4608	166	38	the	the	DET
ejsice-4608	166	39	results	result	NOUN
ejsice-4608	166	40	of	of	ADP
ejsice-4608	166	41	the	the	DET
ejsice-4608	166	42	year	year	NOUN
ejsice-4608	166	43	in	in	ADP
ejsice-4608	166	44	a	a	DET
ejsice-4608	166	45	"	"	PUNCT
ejsice-4608	166	46	true	true	ADJ
ejsice-4608	166	47	and	and	CCONJ
ejsice-4608	166	48	correct	correct	ADJ
ejsice-4608	166	49	"	"	PUNCT
ejsice-4608	166	50	manner	manner	NOUN
ejsice-4608	166	51	and	and	CCONJ
ejsice-4608	166	52	the	the	DET
ejsice-4608	166	53	financial	financial	ADJ
ejsice-4608	166	54	and	and	CCONJ
ejsice-4608	166	55	equity	equity	NOUN
ejsice-4608	166	56	situation	situation	NOUN
ejsice-4608	166	57	at	at	ADP
ejsice-4608	166	58	the	the	DET
ejsice-4608	166	59	end	end	NOUN
ejsice-4608	166	60	of	of	ADP
ejsice-4608	166	61	the	the	DET
ejsice-4608	166	62	financial	financial	ADJ
ejsice-4608	166	63	year	year	NOUN
ejsice-4608	166	64	.	.	PUNCT
ejsice-4608	167	1	systematically	systematically	ADV
ejsice-4608	167	2	the	the	DET
ejsice-4608	167	3	purposes	purpose	NOUN
ejsice-4608	167	4	of	of	ADP
ejsice-4608	167	5	a	a	DET
ejsice-4608	167	6	financial	financial	ADJ
ejsice-4608	167	7	audit	audit	NOUN
ejsice-4608	167	8	can	can	AUX
ejsice-4608	167	9	relate	relate	VERB
ejsice-4608	167	10	to	to	ADP
ejsice-4608	167	11	the	the	DET
ejsice-4608	167	12	reliability	reliability	NOUN
ejsice-4608	167	13	of	of	ADP
ejsice-4608	167	14	the	the	DET
ejsice-4608	167	15	accounts	account	NOUN
ejsice-4608	167	16	,	,	PUNCT
ejsice-4608	167	17	the	the	DET
ejsice-4608	167	18	legality	legality	NOUN
ejsice-4608	167	19	and	and	CCONJ
ejsice-4608	167	20	regularity	regularity	NOUN
ejsice-4608	167	21	of	of	ADP
ejsice-4608	167	22	the	the	DET
ejsice-4608	167	23	operations	operation	NOUN
ejsice-4608	167	24	and	and	CCONJ
ejsice-4608	167	25	the	the	DET
ejsice-4608	167	26	verification	verification	NOUN
ejsice-4608	167	27	of	of	ADP
ejsice-4608	167	28	its	its	PRON
ejsice-4608	167	29	financial	financial	ADJ
ejsice-4608	167	30	management	management	NOUN
ejsice-4608	167	31	.	.	PUNCT
ejsice-4608	168	1	d	d	X
ejsice-4608	168	2	)	)	PUNCT
ejsice-4608	168	3	follow	follow	NOUN
ejsice-4608	168	4	-	-	PUNCT
ejsice-4608	168	5	up	up	NOUN
ejsice-4608	168	6	(	(	PUNCT
ejsice-4608	168	7	monitoring	monitoring	NOUN
ejsice-4608	168	8	of	of	ADP
ejsice-4608	168	9	corrective	corrective	ADJ
ejsice-4608	168	10	actions	action	NOUN
ejsice-4608	168	11	):	):	PUNCT
ejsice-4608	168	12	these	these	PRON
ejsice-4608	168	13	are	be	AUX
ejsice-4608	168	14	interventions	intervention	NOUN
ejsice-4608	168	15	for	for	ADP
ejsice-4608	168	16	verifying	verify	VERB
ejsice-4608	168	17	the	the	DET
ejsice-4608	168	18	effective	effective	ADJ
ejsice-4608	168	19	implementation	implementation	NOUN
ejsice-4608	168	20	of	of	ADP
ejsice-4608	168	21	the	the	DET
ejsice-4608	168	22	corrective	corrective	ADJ
ejsice-4608	168	23	action	action	NOUN
ejsice-4608	168	24	plans	plan	NOUN
ejsice-4608	168	25	agreed	agree	VERB
ejsice-4608	168	26	with	with	ADP
ejsice-4608	168	27	the	the	DET
ejsice-4608	168	28	process	process	NOUN
ejsice-4608	168	29	managers	manager	NOUN
ejsice-4608	168	30	,	,	PUNCT
ejsice-4608	168	31	in	in	ADP
ejsice-4608	168	32	the	the	DET
ejsice-4608	168	33	face	face	NOUN
ejsice-4608	168	34	of	of	ADP
ejsice-4608	168	35	the	the	DET
ejsice-4608	168	36	observations	observation	NOUN
ejsice-4608	168	37	found	find	VERB
ejsice-4608	168	38	during	during	ADP
ejsice-4608	168	39	previous	previous	ADJ
ejsice-4608	168	40	interventions	intervention	NOUN
ejsice-4608	168	41	,	,	PUNCT
ejsice-4608	168	42	audits	audits	NOUN
ejsice-4608	168	43	or	or	CCONJ
ejsice-4608	168	44	process	process	NOUN
ejsice-4608	168	45	mapping	mapping	NOUN
ejsice-4608	168	46	,	,	PUNCT
ejsice-4608	168	47	of	of	ADP
ejsice-4608	168	48	the	the	DET
ejsice-4608	168	49	service	service	NOUN
ejsice-4608	168	50	and	and	CCONJ
ejsice-4608	168	51	shared	share	VERB
ejsice-4608	168	52	by	by	ADP
ejsice-4608	168	53	the	the	DET
ejsice-4608	168	54	process	process	NOUN
ejsice-4608	168	55	managers	manager	NOUN
ejsice-4608	168	56	themselves	themselves	PRON
ejsice-4608	168	57	.	.	PUNCT
ejsice-4608	169	1	at	at	ADP
ejsice-4608	169	2	the	the	DET
ejsice-4608	169	3	date	date	NOUN
ejsice-4608	169	4	of	of	ADP
ejsice-4608	169	5	this	this	DET
ejsice-4608	169	6	paper	paper	NOUN
ejsice-4608	169	7	,	,	PUNCT
ejsice-4608	169	8	the	the	DET
ejsice-4608	169	9	internal	internal	ADJ
ejsice-4608	169	10	control	control	NOUN
ejsice-4608	169	11	service	service	NOUN
ejsice-4608	169	12	is	be	AUX
ejsice-4608	169	13	organized	organize	VERB
ejsice-4608	169	14	into	into	ADP
ejsice-4608	169	15	the	the	DET
ejsice-4608	169	16	following	following	ADJ
ejsice-4608	169	17	basic	basic	ADJ
ejsice-4608	169	18	specialized	specialized	ADJ
ejsice-4608	169	19	units	unit	NOUN
ejsice-4608	169	20	,	,	PUNCT
ejsice-4608	169	21	identified	identify	VERB
ejsice-4608	169	22	by	by	ADP
ejsice-4608	169	23	the	the	DET
ejsice-4608	169	24	homogeneous	homogeneous	ADJ
ejsice-4608	169	25	environment	environment	NOUN
ejsice-4608	169	26	of	of	ADP
ejsice-4608	169	27	action	action	NOUN
ejsice-4608	169	28	of	of	ADP
ejsice-4608	169	29	the	the	DET
ejsice-4608	169	30	paying	pay	VERB
ejsice-4608	169	31	agency	agency	NOUN
ejsice-4608	169	32	,	,	PUNCT
ejsice-4608	169	33	as	as	SCONJ
ejsice-4608	169	34	classified	classify	VERB
ejsice-4608	169	35	by	by	ADP
ejsice-4608	169	36	the	the	DET
ejsice-4608	169	37	eu	eu	PROPN
ejsice-4608	169	38	guidelines	guideline	NOUN
ejsice-4608	169	39	,	,	PUNCT
ejsice-4608	169	40	aggregated	aggregate	VERB
ejsice-4608	169	41	into	into	ADP
ejsice-4608	169	42	homogeneous	homogeneous	ADJ
ejsice-4608	169	43	areas	area	NOUN
ejsice-4608	169	44	by	by	ADP
ejsice-4608	169	45	subject	subject	NOUN
ejsice-4608	169	46	of	of	ADP
ejsice-4608	169	47	verification	verification	NOUN
ejsice-4608	169	48	:	:	PUNCT
ejsice-4608	169	49	a	a	X
ejsice-4608	169	50	)	)	PUNCT
ejsice-4608	169	51	universe	universe	NOUN
ejsice-4608	169	52	"	"	PUNCT
ejsice-4608	169	53	eagf	eagf	PROPN
ejsice-4608	169	54	sigc	sigc	PROPN
ejsice-4608	169	55	/	/	SYM
ejsice-4608	169	56	no	no	DET
ejsice-4608	169	57	sigc	sigc	NOUN
ejsice-4608	169	58	"	"	PUNCT
ejsice-4608	169	59	divided	divide	VERB
ejsice-4608	169	60	into	into	ADP
ejsice-4608	169	61	:	:	PUNCT
ejsice-4608	169	62	eagf	eagf	PROPN
ejsice-4608	169	63	(	(	PUNCT
ejsice-4608	169	64	european	european	ADJ
ejsice-4608	169	65	agricultural	agricultural	ADJ
ejsice-4608	169	66	guarantee	guarantee	NOUN
ejsice-4608	169	67	fund	fund	NOUN
ejsice-4608	169	68	)	)	PUNCT
ejsice-4608	169	69	schemes	scheme	NOUN
ejsice-4608	169	70	covered	cover	VERB
ejsice-4608	169	71	by	by	ADP
ejsice-4608	169	72	the	the	DET
ejsice-4608	169	73	sig	sig	NOUN
ejsice-4608	169	74	,	,	PUNCT
ejsice-4608	169	75	i.e.	i.e.	X
ejsice-4608	169	76	the	the	DET
ejsice-4608	169	77	support	support	NOUN
ejsice-4608	169	78	schemes	scheme	NOUN
ejsice-4608	169	79	referred	refer	VERB
ejsice-4608	169	80	to	to	ADP
ejsice-4608	169	81	in	in	ADP
ejsice-4608	169	82	titles	titles	PROPN
ejsice-4608	169	83	iii	iii	PROPN
ejsice-4608	169	84	,	,	PUNCT
ejsice-4608	169	85	iv	iv	NUM
ejsice-4608	169	86	and	and	CCONJ
ejsice-4608	169	87	iv	iv	NUM
ejsice-4608	169	88	bis	bis	NOUN
ejsice-4608	169	89	of	of	ADP
ejsice-4608	169	90	regulation	regulation	NOUN
ejsice-4608	169	91	(	(	PUNCT
ejsice-4608	169	92	ec	ec	PROPN
ejsice-4608	169	93	)	)	PUNCT
ejsice-4608	169	94	no	no	INTJ
ejsice-4608	169	95	.	.	PUNCT
ejsice-4608	170	1	73/2009	73/2009	NUM
ejsice-4608	170	2	of	of	ADP
ejsice-4608	170	3	the	the	DET
ejsice-4608	170	4	council	council	NOUN
ejsice-4608	170	5	including	include	VERB
ejsice-4608	170	6	the	the	DET
ejsice-4608	170	7	agri	agri	NOUN
ejsice-4608	170	8	-	-	PUNCT
ejsice-4608	170	9	environmental	environmental	ADJ
ejsice-4608	170	10	,	,	PUNCT
ejsice-4608	170	11	forestry	forestry	NOUN
ejsice-4608	170	12	,	,	PUNCT
ejsice-4608	170	13	less	less	ADV
ejsice-4608	170	14	-	-	PUNCT
ejsice-4608	170	15	favored	favor	VERB
ejsice-4608	170	16	areas	area	NOUN
ejsice-4608	170	17	and	and	CCONJ
ejsice-4608	170	18	areas	area	NOUN
ejsice-4608	170	19	with	with	ADP
ejsice-4608	170	20	environmental	environmental	ADJ
ejsice-4608	170	21	restrictions	restriction	NOUN
ejsice-4608	170	22	,	,	PUNCT
ejsice-4608	170	23	if	if	SCONJ
ejsice-4608	170	24	the	the	DET
ejsice-4608	170	25	same	same	ADJ
ejsice-4608	170	26	sectors	sector	NOUN
ejsice-4608	170	27	are	be	AUX
ejsice-4608	170	28	included	include	VERB
ejsice-4608	170	29	in	in	ADP
ejsice-4608	170	30	the	the	DET
ejsice-4608	170	31	temporary	temporary	ADJ
ejsice-4608	170	32	instrument	instrument	NOUN
ejsice-4608	170	33	for	for	ADP
ejsice-4608	170	34	rural	rural	ADJ
ejsice-4608	170	35	development	development	NOUN
ejsice-4608	170	36	.	.	PUNCT
ejsice-4608	171	1	in	in	ADP
ejsice-4608	171	2	particular	particular	ADJ
ejsice-4608	171	3	,	,	PUNCT
ejsice-4608	171	4	this	this	DET
ejsice-4608	171	5	unit	unit	NOUN
ejsice-4608	171	6	deals	deal	VERB
ejsice-4608	171	7	with	with	ADP
ejsice-4608	171	8	the	the	DET
ejsice-4608	171	9	authorization	authorization	NOUN
ejsice-4608	171	10	procedures	procedure	NOUN
ejsice-4608	171	11	(	(	PUNCT
ejsice-4608	171	12	administrative	administrative	ADJ
ejsice-4608	171	13	and	and	CCONJ
ejsice-4608	171	14	on	on	ADP
ejsice-4608	171	15	-	-	PUNCT
ejsice-4608	171	16	the	the	DET
ejsice-4608	171	17	-	-	PUNCT
ejsice-4608	171	18	spot	spot	NOUN
ejsice-4608	171	19	checks	check	NOUN
ejsice-4608	171	20	)	)	PUNCT
ejsice-4608	171	21	,	,	PUNCT
ejsice-4608	171	22	execution	execution	NOUN
ejsice-4608	171	23	of	of	ADP
ejsice-4608	171	24	payments	payment	NOUN
ejsice-4608	171	25	,	,	PUNCT
ejsice-4608	171	26	accounting	account	VERB
ejsice-4608	171	27	that	that	PRON
ejsice-4608	171	28	take	take	VERB
ejsice-4608	171	29	place	place	NOUN
ejsice-4608	171	30	in	in	ADP
ejsice-4608	171	31	application	application	NOUN
ejsice-4608	171	32	of	of	ADP
ejsice-4608	171	33	the	the	DET
ejsice-4608	171	34	integrated	integrate	VERB
ejsice-4608	171	35	management	management	NOUN
ejsice-4608	171	36	and	and	CCONJ
ejsice-4608	171	37	control	control	NOUN
ejsice-4608	171	38	system	system	NOUN
ejsice-4608	171	39	in	in	ADP
ejsice-4608	171	40	the	the	DET
ejsice-4608	171	41	eagf	eagf	PROPN
ejsice-4608	171	42	environment	environment	NOUN
ejsice-4608	171	43	;	;	PUNCT
ejsice-4608	171	44	eagf	eagf	PROPN
ejsice-4608	171	45	(	(	PUNCT
ejsice-4608	171	46	european	european	ADJ
ejsice-4608	171	47	agricultural	agricultural	ADJ
ejsice-4608	171	48	guarantee	guarantee	NOUN
ejsice-4608	171	49	fund	fund	NOUN
ejsice-4608	171	50	)	)	PUNCT
ejsice-4608	171	51	schemes	scheme	NOUN
ejsice-4608	171	52	not	not	PART
ejsice-4608	171	53	covered	cover	VERB
ejsice-4608	171	54	by	by	ADP
ejsice-4608	171	55	the	the	DET
ejsice-4608	171	56	sigc	sigc	ADJ
ejsice-4608	171	57	,	,	PUNCT
ejsice-4608	171	58	i.e.	i.e.	X
ejsice-4608	171	59	any	any	DET
ejsice-4608	171	60	other	other	ADJ
ejsice-4608	171	61	support	support	NOUN
ejsice-4608	171	62	scheme	scheme	NOUN
ejsice-4608	171	63	paid	pay	VERB
ejsice-4608	171	64	by	by	ADP
ejsice-4608	171	65	the	the	DET
ejsice-4608	171	66	eagf	eagf	NOUN
ejsice-4608	171	67	including	include	VERB
ejsice-4608	171	68	any	any	DET
ejsice-4608	171	69	other	other	ADJ
ejsice-4608	171	70	scheme	scheme	NOUN
ejsice-4608	171	71	not	not	PART
ejsice-4608	171	72	covered	cover	VERB
ejsice-4608	171	73	by	by	ADP
ejsice-4608	171	74	the	the	DET
ejsice-4608	171	75	sigc	sigc	NOUN
ejsice-4608	171	76	which	which	PRON
ejsice-4608	171	77	is	be	AUX
ejsice-4608	171	78	part	part	NOUN
ejsice-4608	171	79	of	of	ADP
ejsice-4608	171	80	the	the	DET
ejsice-4608	171	81	temporary	temporary	ADJ
ejsice-4608	171	82	instrument	instrument	NOUN
ejsice-4608	171	83	for	for	ADP
ejsice-4608	171	84	rural	rural	ADJ
ejsice-4608	171	85	development	development	NOUN
ejsice-4608	171	86	.	.	PUNCT
ejsice-4608	172	1	in	in	ADP
ejsice-4608	172	2	particular	particular	ADJ
ejsice-4608	172	3	,	,	PUNCT
ejsice-4608	172	4	this	this	DET
ejsice-4608	172	5	unit	unit	NOUN
ejsice-4608	172	6	deals	deal	VERB
ejsice-4608	172	7	with	with	ADP
ejsice-4608	172	8	the	the	DET
ejsice-4608	172	9	authorization	authorization	NOUN
ejsice-4608	172	10	procedures	procedure	NOUN
ejsice-4608	172	11	(	(	PUNCT
ejsice-4608	172	12	administrative	administrative	ADJ
ejsice-4608	172	13	and	and	CCONJ
ejsice-4608	172	14	on	on	ADP
ejsice-4608	172	15	-	-	PUNCT
ejsice-4608	172	16	the	the	DET
ejsice-4608	172	17	-	-	PUNCT
ejsice-4608	172	18	spot	spot	NOUN
ejsice-4608	172	19	checks	check	NOUN
ejsice-4608	172	20	)	)	PUNCT
ejsice-4608	172	21	,	,	PUNCT
ejsice-4608	172	22	payment	payment	NOUN
ejsice-4608	172	23	execution	execution	NOUN
ejsice-4608	172	24	,	,	PUNCT
ejsice-4608	172	25	accounting	accounting	NOUN
ejsice-4608	172	26	,	,	PUNCT
ejsice-4608	172	27	advances	advance	NOUN
ejsice-4608	172	28	and	and	CCONJ
ejsice-4608	172	29	guarantees	guarantee	NOUN
ejsice-4608	172	30	that	that	PRON
ejsice-4608	172	31	take	take	VERB
ejsice-4608	172	32	place	place	NOUN
ejsice-4608	172	33	outside	outside	ADP
ejsice-4608	172	34	the	the	DET
ejsice-4608	172	35	scope	scope	NOUN
ejsice-4608	172	36	of	of	ADP
ejsice-4608	172	37	the	the	DET
ejsice-4608	172	38	integrated	integrate	VERB
ejsice-4608	172	39	management	management	NOUN
ejsice-4608	172	40	and	and	CCONJ
ejsice-4608	172	41	control	control	NOUN
ejsice-4608	172	42	system	system	NOUN
ejsice-4608	172	43	in	in	ADP
ejsice-4608	172	44	the	the	DET
ejsice-4608	172	45	eagf	eagf	PROPN
ejsice-4608	172	46	environment	environment	NOUN
ejsice-4608	172	47	.	.	PUNCT
ejsice-4608	173	1	b	b	X
ejsice-4608	173	2	)	)	PUNCT
ejsice-4608	173	3	universe	universe	NOUN
ejsice-4608	173	4	"	"	PUNCT
ejsice-4608	173	5	eafrd	eafrd	ADJ
ejsice-4608	173	6	sigc	sigc	PROPN
ejsice-4608	173	7	/	/	SYM
ejsice-4608	173	8	no	no	DET
ejsice-4608	173	9	sigc	sigc	NOUN
ejsice-4608	173	10	"	"	PUNCT
ejsice-4608	173	11	divided	divide	VERB
ejsice-4608	173	12	into	into	ADP
ejsice-4608	173	13	:	:	PUNCT
ejsice-4608	173	14	eafrd	eafrd	ADJ
ejsice-4608	173	15	(	(	PUNCT
ejsice-4608	173	16	european	european	ADJ
ejsice-4608	173	17	agricultural	agricultural	ADJ
ejsice-4608	173	18	fund	fund	NOUN
ejsice-4608	173	19	for	for	ADP
ejsice-4608	173	20	rural	rural	ADJ
ejsice-4608	173	21	development	development	NOUN
ejsice-4608	173	22	)	)	PUNCT
ejsice-4608	173	23	schemes	scheme	NOUN
ejsice-4608	173	24	covered	cover	VERB
ejsice-4608	173	25	by	by	ADP
ejsice-4608	173	26	the	the	DET
ejsice-4608	173	27	sigc	sigc	ADJ
ejsice-4608	173	28	,	,	PUNCT
ejsice-4608	173	29	i.e.	i.e.	X
ejsice-4608	173	30	the	the	DET
ejsice-4608	173	31	support	support	NOUN
ejsice-4608	173	32	schemes	scheme	NOUN
ejsice-4608	173	33	borne	bear	VERB
ejsice-4608	173	34	by	by	ADP
ejsice-4608	173	35	the	the	DET
ejsice-4608	173	36	eafrd	eafrd	PROPN
ejsice-4608	173	37	referred	refer	VERB
ejsice-4608	173	38	to	to	ADP
ejsice-4608	173	39	in	in	ADP
ejsice-4608	173	40	article	article	NOUN
ejsice-4608	173	41	6	6	NUM
ejsice-4608	173	42	of	of	ADP
ejsice-4608	173	43	regulation	regulation	NOUN
ejsice-4608	173	44	(	(	PUNCT
ejsice-4608	173	45	ec	ec	PROPN
ejsice-4608	173	46	)	)	PUNCT
ejsice-4608	173	47	no	no	INTJ
ejsice-4608	173	48	.	.	PUNCT
ejsice-4608	174	1	1975/2006	1975/2006	NUM
ejsice-4608	174	2	.	.	PUNCT
ejsice-4608	175	1	in	in	ADP
ejsice-4608	175	2	particular	particular	ADJ
ejsice-4608	175	3	,	,	PUNCT
ejsice-4608	175	4	this	this	DET
ejsice-4608	175	5	unit	unit	NOUN
ejsice-4608	175	6	deals	deal	VERB
ejsice-4608	175	7	with	with	ADP
ejsice-4608	175	8	the	the	DET
ejsice-4608	175	9	authorization	authorization	NOUN
ejsice-4608	175	10	procedures	procedure	NOUN
ejsice-4608	175	11	(	(	PUNCT
ejsice-4608	175	12	administrative	administrative	ADJ
ejsice-4608	175	13	and	and	CCONJ
ejsice-4608	175	14	on	on	ADP
ejsice-4608	175	15	-	-	PUNCT
ejsice-4608	175	16	the	the	DET
ejsice-4608	175	17	-	-	PUNCT
ejsice-4608	175	18	spot	spot	NOUN
ejsice-4608	175	19	checks	check	NOUN
ejsice-4608	175	20	)	)	PUNCT
ejsice-4608	175	21	,	,	PUNCT
ejsice-4608	175	22	execution	execution	NOUN
ejsice-4608	175	23	of	of	ADP
ejsice-4608	175	24	payments	payment	NOUN
ejsice-4608	175	25	and	and	CCONJ
ejsice-4608	175	26	european	european	ADJ
ejsice-4608	175	27	journal	journal	NOUN
ejsice-4608	175	28	of	of	ADP
ejsice-4608	175	29	social	social	ADJ
ejsice-4608	175	30	impact	impact	NOUN
ejsice-4608	175	31	and	and	CCONJ
ejsice-4608	175	32	circular	circular	ADJ
ejsice-4608	175	33	economy	economy	NOUN
ejsice-4608	175	34	issn	issn	NOUN
ejsice-4608	175	35	:	:	PUNCT
ejsice-4608	175	36	2704	2704	NUM
ejsice-4608	175	37	-	-	SYM
ejsice-4608	175	38	9906	9906	NUM
ejsice-4608	175	39	doi	doi	NOUN
ejsice-4608	175	40	:	:	PUNCT
ejsice-4608	175	41	10.13135/2704	10.13135/2704	NUM
ejsice-4608	175	42	-	-	SYM
ejsice-4608	175	43	9906/4608	9906/4608	NUM
ejsice-4608	175	44	published	publish	VERB
ejsice-4608	175	45	by	by	ADP
ejsice-4608	175	46	university	university	PROPN
ejsice-4608	175	47	of	of	ADP
ejsice-4608	175	48	turin	turin	PROPN
ejsice-4608	175	49	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	175	50	ejsice	ejsice	PROPN
ejsice-4608	175	51	content	content	NOUN
ejsice-4608	175	52	is	be	AUX
ejsice-4608	175	53	licensed	license	VERB
ejsice-4608	175	54	under	under	ADP
ejsice-4608	175	55	a	a	DET
ejsice-4608	175	56	creative	creative	ADJ
ejsice-4608	175	57	commons	common	NOUN
ejsice-4608	175	58	attribution	attribution	NOUN
ejsice-4608	175	59	4.0	4.0	NUM
ejsice-4608	175	60	international	international	ADJ
ejsice-4608	175	61	license	license	NOUN
ejsice-4608	175	62	28	28	NUM
ejsice-4608	175	63	accounting	accounting	NOUN
ejsice-4608	175	64	that	that	PRON
ejsice-4608	175	65	take	take	VERB
ejsice-4608	175	66	place	place	NOUN
ejsice-4608	175	67	in	in	ADP
ejsice-4608	175	68	application	application	NOUN
ejsice-4608	175	69	of	of	ADP
ejsice-4608	175	70	the	the	DET
ejsice-4608	175	71	integrated	integrate	VERB
ejsice-4608	175	72	management	management	NOUN
ejsice-4608	175	73	and	and	CCONJ
ejsice-4608	175	74	control	control	NOUN
ejsice-4608	175	75	system	system	NOUN
ejsice-4608	175	76	in	in	ADP
ejsice-4608	175	77	the	the	DET
ejsice-4608	175	78	eafrd	eafrd	PROPN
ejsice-4608	175	79	environment	environment	NOUN
ejsice-4608	175	80	;	;	PUNCT
ejsice-4608	175	81	eafrd	eafrd	PROPN
ejsice-4608	175	82	(	(	PUNCT
ejsice-4608	175	83	european	european	ADJ
ejsice-4608	175	84	agricultural	agricultural	ADJ
ejsice-4608	175	85	fund	fund	NOUN
ejsice-4608	175	86	for	for	ADP
ejsice-4608	175	87	rural	rural	ADJ
ejsice-4608	175	88	development	development	NOUN
ejsice-4608	175	89	)	)	PUNCT
ejsice-4608	175	90	schemes	scheme	NOUN
ejsice-4608	175	91	not	not	PART
ejsice-4608	175	92	completed	complete	VERB
ejsice-4608	175	93	by	by	ADP
ejsice-4608	175	94	the	the	DET
ejsice-4608	175	95	sigc	sigc	ADJ
ejsice-4608	175	96	,	,	PUNCT
ejsice-4608	175	97	i.e.	i.e.	X
ejsice-4608	175	98	the	the	DET
ejsice-4608	175	99	support	support	NOUN
ejsice-4608	175	100	schemes	scheme	NOUN
ejsice-4608	175	101	borne	bear	VERB
ejsice-4608	175	102	by	by	ADP
ejsice-4608	175	103	the	the	DET
ejsice-4608	175	104	eafrd	eafrd	PROPN
ejsice-4608	175	105	referred	refer	VERB
ejsice-4608	175	106	to	to	ADP
ejsice-4608	175	107	in	in	ADP
ejsice-4608	175	108	article	article	NOUN
ejsice-4608	175	109	25	25	NUM
ejsice-4608	175	110	of	of	ADP
ejsice-4608	175	111	regulation	regulation	NOUN
ejsice-4608	175	112	(	(	PUNCT
ejsice-4608	175	113	ec	ec	PROPN
ejsice-4608	175	114	)	)	PUNCT
ejsice-4608	175	115	no	no	INTJ
ejsice-4608	175	116	.	.	PUNCT
ejsice-4608	176	1	1975/2006	1975/2006	NUM
ejsice-4608	176	2	.	.	PUNCT
ejsice-4608	177	1	in	in	ADP
ejsice-4608	177	2	particular	particular	ADJ
ejsice-4608	177	3	,	,	PUNCT
ejsice-4608	177	4	this	this	DET
ejsice-4608	177	5	unit	unit	NOUN
ejsice-4608	177	6	deals	deal	VERB
ejsice-4608	177	7	with	with	ADP
ejsice-4608	177	8	the	the	DET
ejsice-4608	177	9	authorization	authorization	NOUN
ejsice-4608	177	10	procedures	procedure	NOUN
ejsice-4608	177	11	(	(	PUNCT
ejsice-4608	177	12	administrative	administrative	ADJ
ejsice-4608	177	13	and	and	CCONJ
ejsice-4608	177	14	on	on	ADP
ejsice-4608	177	15	-	-	PUNCT
ejsice-4608	177	16	the	the	DET
ejsice-4608	177	17	-	-	PUNCT
ejsice-4608	177	18	spot	spot	NOUN
ejsice-4608	177	19	checks	check	NOUN
ejsice-4608	177	20	)	)	PUNCT
ejsice-4608	177	21	for	for	ADP
ejsice-4608	177	22	payments	payment	NOUN
ejsice-4608	177	23	and	and	CCONJ
ejsice-4608	177	24	accounting	accounting	NOUN
ejsice-4608	177	25	that	that	PRON
ejsice-4608	177	26	take	take	VERB
ejsice-4608	177	27	place	place	NOUN
ejsice-4608	177	28	outside	outside	ADP
ejsice-4608	177	29	the	the	DET
ejsice-4608	177	30	scope	scope	NOUN
ejsice-4608	177	31	of	of	ADP
ejsice-4608	177	32	the	the	DET
ejsice-4608	177	33	integrated	integrate	VERB
ejsice-4608	177	34	management	management	NOUN
ejsice-4608	177	35	and	and	CCONJ
ejsice-4608	177	36	control	control	NOUN
ejsice-4608	177	37	system	system	NOUN
ejsice-4608	177	38	in	in	ADP
ejsice-4608	177	39	the	the	DET
ejsice-4608	177	40	eafrd	eafrd	PROPN
ejsice-4608	177	41	environment	environment	NOUN
ejsice-4608	177	42	.	.	PUNCT
ejsice-4608	178	1	c	c	X
ejsice-4608	178	2	)	)	PUNCT
ejsice-4608	178	3	universe	universe	NOUN
ejsice-4608	178	4	credits	credit	NOUN
ejsice-4608	178	5	divided	divide	VERB
ejsice-4608	178	6	into	into	ADP
ejsice-4608	178	7	:	:	PUNCT
ejsice-4608	178	8	credit	credit	NOUN
ejsice-4608	178	9	management	management	NOUN
ejsice-4608	178	10	within	within	ADP
ejsice-4608	178	11	the	the	DET
ejsice-4608	178	12	eagf	eagf	NOUN
ejsice-4608	178	13	;	;	PUNCT
ejsice-4608	178	14	management	management	NOUN
ejsice-4608	178	15	of	of	ADP
ejsice-4608	178	16	eafrd	eafrd	ADJ
ejsice-4608	178	17	credits	credit	NOUN
ejsice-4608	178	18	.	.	PUNCT
ejsice-4608	179	1	d	d	X
ejsice-4608	179	2	)	)	PUNCT
ejsice-4608	179	3	advances	advance	NOUN
ejsice-4608	179	4	and	and	CCONJ
ejsice-4608	179	5	guarantees	guarantee	VERB
ejsice-4608	179	6	universe	universe	NOUN
ejsice-4608	179	7	:	:	PUNCT
ejsice-4608	179	8	deals	deal	NOUN
ejsice-4608	179	9	with	with	ADP
ejsice-4608	179	10	the	the	DET
ejsice-4608	179	11	procedures	procedure	NOUN
ejsice-4608	179	12	relating	relate	VERB
ejsice-4608	179	13	to	to	ADP
ejsice-4608	179	14	the	the	DET
ejsice-4608	179	15	management	management	NOUN
ejsice-4608	179	16	of	of	ADP
ejsice-4608	179	17	the	the	DET
ejsice-4608	179	18	amounts	amount	NOUN
ejsice-4608	179	19	paid	pay	VERB
ejsice-4608	179	20	in	in	ADP
ejsice-4608	179	21	advance	advance	NOUN
ejsice-4608	179	22	and	and	CCONJ
ejsice-4608	179	23	the	the	DET
ejsice-4608	179	24	guarantees	guarantee	NOUN
ejsice-4608	179	25	given	give	VERB
ejsice-4608	179	26	in	in	ADP
ejsice-4608	179	27	favor	favor	NOUN
ejsice-4608	179	28	of	of	ADP
ejsice-4608	179	29	the	the	DET
ejsice-4608	179	30	paying	pay	VERB
ejsice-4608	179	31	agency	agency	NOUN
ejsice-4608	179	32	.	.	PUNCT
ejsice-4608	180	1	e	e	X
ejsice-4608	180	2	)	)	PUNCT
ejsice-4608	180	3	public	public	ADJ
ejsice-4608	180	4	storage	storage	NOUN
ejsice-4608	180	5	universe	universe	NOUN
ejsice-4608	180	6	:	:	PUNCT
ejsice-4608	180	7	deals	deal	NOUN
ejsice-4608	180	8	with	with	ADP
ejsice-4608	180	9	procedures	procedure	NOUN
ejsice-4608	180	10	relating	relate	VERB
ejsice-4608	180	11	to	to	ADP
ejsice-4608	180	12	public	public	ADJ
ejsice-4608	180	13	storage	storage	NOUN
ejsice-4608	180	14	and	and	CCONJ
ejsice-4608	180	15	community	community	NOUN
ejsice-4608	180	16	inventory	inventory	NOUN
ejsice-4608	180	17	management	management	NOUN
ejsice-4608	180	18	.	.	PUNCT
ejsice-4608	181	1	7	7	X
ejsice-4608	181	2	.	.	X
ejsice-4608	181	3	methodology	methodology	NOUN
ejsice-4608	181	4	7.1	7.1	NUM
ejsice-4608	181	5	human	human	ADJ
ejsice-4608	181	6	resource	resource	NOUN
ejsice-4608	181	7	performance	performance	NOUN
ejsice-4608	181	8	model	model	NOUN
ejsice-4608	181	9	this	this	DET
ejsice-4608	181	10	paper	paper	NOUN
ejsice-4608	181	11	analyzes	analyze	VERB
ejsice-4608	181	12	factors	factor	NOUN
ejsice-4608	181	13	that	that	PRON
ejsice-4608	181	14	explain	explain	VERB
ejsice-4608	181	15	the	the	DET
ejsice-4608	181	16	increased	increase	VERB
ejsice-4608	181	17	use	use	NOUN
ejsice-4608	181	18	of	of	ADP
ejsice-4608	181	19	special	special	ADJ
ejsice-4608	181	20	reports	report	NOUN
ejsice-4608	181	21	by	by	ADP
ejsice-4608	181	22	the	the	DET
ejsice-4608	181	23	court	court	NOUN
ejsice-4608	181	24	,	,	PUNCT
ejsice-4608	181	25	such	such	ADJ
ejsice-4608	181	26	as	as	ADP
ejsice-4608	181	27	the	the	DET
ejsice-4608	181	28	accountability	accountability	NOUN
ejsice-4608	181	29	methodology	methodology	NOUN
ejsice-4608	181	30	,	,	PUNCT
ejsice-4608	181	31	wondering	wonder	VERB
ejsice-4608	181	32	if	if	SCONJ
ejsice-4608	181	33	they	they	PRON
ejsice-4608	181	34	resemble	resemble	VERB
ejsice-4608	181	35	evaluation	evaluation	NOUN
ejsice-4608	181	36	studies	study	NOUN
ejsice-4608	181	37	.	.	PUNCT
ejsice-4608	182	1	their	their	PRON
ejsice-4608	182	2	training	training	NOUN
ejsice-4608	182	3	examines	examine	VERB
ejsice-4608	182	4	their	their	PRON
ejsice-4608	182	5	impact	impact	NOUN
ejsice-4608	182	6	,	,	PUNCT
ejsice-4608	182	7	as	as	ADV
ejsice-4608	182	8	well	well	ADV
ejsice-4608	182	9	as	as	ADP
ejsice-4608	182	10	the	the	DET
ejsice-4608	182	11	institutional	institutional	ADJ
ejsice-4608	182	12	use	use	NOUN
ejsice-4608	182	13	implicit	implicit	ADJ
ejsice-4608	182	14	in	in	ADP
ejsice-4608	182	15	the	the	DET
ejsice-4608	182	16	performance	performance	NOUN
ejsice-4608	182	17	audit	audit	NOUN
ejsice-4608	182	18	(	(	PUNCT
ejsice-4608	182	19	denichilo	denichilo	ADV
ejsice-4608	182	20	2013	2013	NUM
ejsice-4608	182	21	)	)	PUNCT
ejsice-4608	182	22	.	.	PUNCT
ejsice-4608	183	1	what	what	PRON
ejsice-4608	183	2	factors	factor	NOUN
ejsice-4608	183	3	and	and	CCONJ
ejsice-4608	183	4	circumstances	circumstance	NOUN
ejsice-4608	183	5	explain	explain	VERB
ejsice-4608	183	6	the	the	DET
ejsice-4608	183	7	increased	increase	VERB
ejsice-4608	183	8	use	use	NOUN
ejsice-4608	183	9	of	of	ADP
ejsice-4608	183	10	special	special	ADJ
ejsice-4608	183	11	reports	report	NOUN
ejsice-4608	183	12	?	?	PUNCT
ejsice-4608	184	1	the	the	DET
ejsice-4608	184	2	work	work	NOUN
ejsice-4608	184	3	shows	show	VERB
ejsice-4608	184	4	how	how	SCONJ
ejsice-4608	184	5	the	the	DET
ejsice-4608	184	6	interpretation	interpretation	NOUN
ejsice-4608	184	7	of	of	ADP
ejsice-4608	184	8	the	the	DET
ejsice-4608	184	9	court	court	NOUN
ejsice-4608	184	10	has	have	VERB
ejsice-4608	184	11	political	political	ADJ
ejsice-4608	184	12	implications	implication	NOUN
ejsice-4608	184	13	and	and	CCONJ
ejsice-4608	184	14	serves	serve	VERB
ejsice-4608	184	15	to	to	PART
ejsice-4608	184	16	promote	promote	VERB
ejsice-4608	184	17	its	its	PRON
ejsice-4608	184	18	institutional	institutional	ADJ
ejsice-4608	184	19	interests	interest	NOUN
ejsice-4608	184	20	in	in	ADP
ejsice-4608	184	21	the	the	DET
ejsice-4608	184	22	battlefield	battlefield	NOUN
ejsice-4608	184	23	to	to	PART
ejsice-4608	184	24	define	define	VERB
ejsice-4608	184	25	"	"	PUNCT
ejsice-4608	184	26	responsibility	responsibility	NOUN
ejsice-4608	184	27	"	"	PUNCT
ejsice-4608	184	28	and	and	CCONJ
ejsice-4608	184	29	in	in	ADP
ejsice-4608	184	30	what	what	PRON
ejsice-4608	184	31	concerns	concern	VERB
ejsice-4608	184	32	it	it	PRON
ejsice-4608	184	33	.	.	PUNCT
ejsice-4608	185	1	evaluation	evaluation	NOUN
ejsice-4608	185	2	in	in	ADP
ejsice-4608	185	3	the	the	DET
ejsice-4608	185	4	eu	eu	PROPN
ejsice-4608	185	5	is	be	AUX
ejsice-4608	185	6	often	often	ADV
ejsice-4608	185	7	conducted	conduct	VERB
ejsice-4608	185	8	externally	externally	ADV
ejsice-4608	185	9	,	,	PUNCT
ejsice-4608	185	10	offered	offer	VERB
ejsice-4608	185	11	to	to	ADP
ejsice-4608	185	12	various	various	ADJ
ejsice-4608	185	13	consortia	consortium	NOUN
ejsice-4608	185	14	of	of	ADP
ejsice-4608	185	15	academics	academic	NOUN
ejsice-4608	185	16	,	,	PUNCT
ejsice-4608	185	17	researchers	researcher	NOUN
ejsice-4608	185	18	and	and	CCONJ
ejsice-4608	185	19	consultants	consultant	NOUN
ejsice-4608	185	20	who	who	PRON
ejsice-4608	185	21	respond	respond	VERB
ejsice-4608	185	22	to	to	PART
ejsice-4608	185	23	assess	assess	VERB
ejsice-4608	185	24	the	the	DET
ejsice-4608	185	25	performance	performance	NOUN
ejsice-4608	185	26	of	of	ADP
ejsice-4608	185	27	political	political	ADJ
ejsice-4608	185	28	programs	program	NOUN
ejsice-4608	185	29	.	.	PUNCT
ejsice-4608	186	1	several	several	ADJ
ejsice-4608	186	2	multilevel	multilevel	ADJ
ejsice-4608	186	3	stakeholders	stakeholder	NOUN
ejsice-4608	186	4	will	will	AUX
ejsice-4608	186	5	conduct	conduct	VERB
ejsice-4608	186	6	their	their	PRON
ejsice-4608	186	7	assessments	assessment	NOUN
ejsice-4608	186	8	and	and	CCONJ
ejsice-4608	186	9	choose	choose	VERB
ejsice-4608	186	10	from	from	ADP
ejsice-4608	186	11	a	a	DET
ejsice-4608	186	12	mix	mix	NOUN
ejsice-4608	186	13	of	of	ADP
ejsice-4608	186	14	qualitative	qualitative	ADJ
ejsice-4608	186	15	and	and	CCONJ
ejsice-4608	186	16	quantitative	quantitative	ADJ
ejsice-4608	186	17	data	datum	NOUN
ejsice-4608	186	18	(	(	PUNCT
ejsice-4608	186	19	denichilo	denichilo	ADJ
ejsice-4608	186	20	2019b	2019b	NUM
ejsice-4608	186	21	)	)	PUNCT
ejsice-4608	186	22	.	.	PUNCT
ejsice-4608	187	1	for	for	ADP
ejsice-4608	187	2	the	the	DET
ejsice-4608	187	3	executive	executive	NOUN
ejsice-4608	187	4	,	,	PUNCT
ejsice-4608	187	5	its	its	PRON
ejsice-4608	187	6	main	main	ADJ
ejsice-4608	187	7	purposes	purpose	NOUN
ejsice-4608	187	8	are	be	AUX
ejsice-4608	187	9	:	:	PUNCT
ejsice-4608	187	10	to	to	PART
ejsice-4608	187	11	contribute	contribute	VERB
ejsice-4608	187	12	to	to	ADP
ejsice-4608	187	13	the	the	DET
ejsice-4608	187	14	planning	planning	NOUN
ejsice-4608	187	15	of	of	ADP
ejsice-4608	187	16	interventions	intervention	NOUN
ejsice-4608	187	17	,	,	PUNCT
ejsice-4608	187	18	including	include	VERB
ejsice-4608	187	19	providing	provide	VERB
ejsice-4608	187	20	input	input	NOUN
ejsice-4608	187	21	to	to	PART
ejsice-4608	187	22	establish	establish	VERB
ejsice-4608	187	23	political	political	ADJ
ejsice-4608	187	24	priorities	priority	NOUN
ejsice-4608	187	25	;	;	PUNCT
ejsice-4608	187	26	assist	assist	VERB
ejsice-4608	187	27	in	in	ADP
ejsice-4608	187	28	the	the	DET
ejsice-4608	187	29	efficient	efficient	ADJ
ejsice-4608	187	30	allocation	allocation	NOUN
ejsice-4608	187	31	of	of	ADP
ejsice-4608	187	32	resources	resource	NOUN
ejsice-4608	187	33	;	;	PUNCT
ejsice-4608	187	34	improve	improve	VERB
ejsice-4608	187	35	the	the	DET
ejsice-4608	187	36	quality	quality	NOUN
ejsice-4608	187	37	of	of	ADP
ejsice-4608	187	38	the	the	DET
ejsice-4608	187	39	intervention	intervention	NOUN
ejsice-4608	187	40	;	;	PUNCT
ejsice-4608	187	41	and	and	CCONJ
ejsice-4608	187	42	report	report	VERB
ejsice-4608	187	43	on	on	ADP
ejsice-4608	187	44	the	the	DET
ejsice-4608	187	45	results	result	NOUN
ejsice-4608	187	46	of	of	ADP
ejsice-4608	187	47	the	the	DET
ejsice-4608	187	48	intervention	intervention	NOUN
ejsice-4608	187	49	.	.	PUNCT
ejsice-4608	188	1	this	this	PRON
ejsice-4608	188	2	presupposes	presuppose	VERB
ejsice-4608	188	3	feedback	feedback	NOUN
ejsice-4608	188	4	in	in	ADP
ejsice-4608	188	5	the	the	DET
ejsice-4608	188	6	political	political	ADJ
ejsice-4608	188	7	cycle	cycle	NOUN
ejsice-4608	188	8	,	,	PUNCT
ejsice-4608	188	9	although	although	SCONJ
ejsice-4608	188	10	theory	theory	NOUN
ejsice-4608	188	11	does	do	AUX
ejsice-4608	188	12	not	not	PART
ejsice-4608	188	13	always	always	ADV
ejsice-4608	188	14	extend	extend	VERB
ejsice-4608	188	15	to	to	ADP
ejsice-4608	188	16	practice	practice	VERB
ejsice-4608	188	17	.	.	PUNCT
ejsice-4608	189	1	audit	audit	NOUN
ejsice-4608	189	2	is	be	AUX
ejsice-4608	189	3	therefore	therefore	ADV
ejsice-4608	189	4	an	an	DET
ejsice-4608	189	5	essential	essential	ADJ
ejsice-4608	189	6	part	part	NOUN
ejsice-4608	189	7	of	of	ADP
ejsice-4608	189	8	evaluation	evaluation	NOUN
ejsice-4608	189	9	in	in	ADP
ejsice-4608	189	10	the	the	DET
ejsice-4608	189	11	eu	eu	PROPN
ejsice-4608	189	12	,	,	PUNCT
ejsice-4608	189	13	contributing	contribute	VERB
ejsice-4608	189	14	to	to	ADP
ejsice-4608	189	15	the	the	DET
ejsice-4608	189	16	realization	realization	NOUN
ejsice-4608	189	17	of	of	ADP
ejsice-4608	189	18	financial	financial	ADJ
ejsice-4608	189	19	responsibility	responsibility	NOUN
ejsice-4608	189	20	,	,	PUNCT
ejsice-4608	189	21	but	but	CCONJ
ejsice-4608	189	22	also	also	ADV
ejsice-4608	189	23	,	,	PUNCT
ejsice-4608	189	24	maintaining	maintain	VERB
ejsice-4608	189	25	the	the	DET
ejsice-4608	189	26	institutional	institutional	ADJ
ejsice-4608	189	27	legitimacy	legitimacy	NOUN
ejsice-4608	189	28	of	of	ADP
ejsice-4608	189	29	the	the	DET
ejsice-4608	189	30	decision	decision	NOUN
ejsice-4608	189	31	-	-	PUNCT
ejsice-4608	189	32	making	make	VERB
ejsice-4608	189	33	system	system	NOUN
ejsice-4608	189	34	(	(	PUNCT
ejsice-4608	189	35	spaventa	spaventa	NOUN
ejsice-4608	189	36	2008	2008	NUM
ejsice-4608	189	37	)	)	PUNCT
ejsice-4608	189	38	in	in	ADP
ejsice-4608	189	39	short	short	ADJ
ejsice-4608	189	40	,	,	PUNCT
ejsice-4608	189	41	audit	audit	NOUN
ejsice-4608	189	42	and	and	CCONJ
ejsice-4608	189	43	evaluation	evaluation	NOUN
ejsice-4608	189	44	are	be	AUX
ejsice-4608	189	45	both	both	PRON
ejsice-4608	189	46	key	key	ADJ
ejsice-4608	189	47	elements	element	NOUN
ejsice-4608	189	48	in	in	ADP
ejsice-4608	189	49	the	the	DET
ejsice-4608	189	50	process	process	NOUN
ejsice-4608	189	51	of	of	ADP
ejsice-4608	189	52	democratic	democratic	ADJ
ejsice-4608	189	53	accountability	accountability	NOUN
ejsice-4608	189	54	,	,	PUNCT
ejsice-4608	189	55	but	but	CCONJ
ejsice-4608	189	56	the	the	DET
ejsice-4608	189	57	question	question	NOUN
ejsice-4608	189	58	of	of	ADP
ejsice-4608	189	59	what	what	PRON
ejsice-4608	189	60	is	be	AUX
ejsice-4608	189	61	accounted	account	VERB
ejsice-4608	189	62	for	for	ADP
ejsice-4608	189	63	and	and	CCONJ
ejsice-4608	189	64	who	who	PRON
ejsice-4608	189	65	is	be	AUX
ejsice-4608	189	66	taken	take	VERB
ejsice-4608	189	67	into	into	ADP
ejsice-4608	189	68	account	account	NOUN
ejsice-4608	189	69	is	be	AUX
ejsice-4608	189	70	central	central	ADJ
ejsice-4608	189	71	to	to	ADP
ejsice-4608	189	72	the	the	DET
ejsice-4608	189	73	debate	debate	NOUN
ejsice-4608	189	74	and	and	CCONJ
ejsice-4608	189	75	in	in	ADP
ejsice-4608	189	76	the	the	DET
ejsice-4608	189	77	eu	eu	PROPN
ejsice-4608	189	78	.	.	PROPN
ejsice-4608	190	1	like	like	ADP
ejsice-4608	190	2	the	the	DET
ejsice-4608	190	3	audit	audit	NOUN
ejsice-4608	190	4	,	,	PUNCT
ejsice-4608	190	5	the	the	DET
ejsice-4608	190	6	performance	performance	NOUN
ejsice-4608	190	7	assessment	assessment	NOUN
ejsice-4608	190	8	function	function	NOUN
ejsice-4608	190	9	is	be	AUX
ejsice-4608	190	10	to	to	PART
ejsice-4608	190	11	allow	allow	VERB
ejsice-4608	190	12	for	for	ADP
ejsice-4608	190	13	accountability	accountability	NOUN
ejsice-4608	190	14	,	,	PUNCT
ejsice-4608	190	15	but	but	CCONJ
ejsice-4608	190	16	there	there	PRON
ejsice-4608	190	17	is	be	VERB
ejsice-4608	190	18	also	also	ADV
ejsice-4608	190	19	an	an	DET
ejsice-4608	190	20	emphasis	emphasis	NOUN
ejsice-4608	190	21	on	on	ADP
ejsice-4608	190	22	collective	collective	ADJ
ejsice-4608	190	23	learning	learning	NOUN
ejsice-4608	190	24	.	.	PUNCT
ejsice-4608	191	1	however	however	ADV
ejsice-4608	191	2	,	,	PUNCT
ejsice-4608	191	3	securing	secure	VERB
ejsice-4608	191	4	both	both	PRON
ejsice-4608	191	5	can	can	AUX
ejsice-4608	191	6	"	"	PUNCT
ejsice-4608	191	7	run	run	VERB
ejsice-4608	191	8	into	into	ADP
ejsice-4608	191	9	several	several	ADJ
ejsice-4608	191	10	complications	complication	NOUN
ejsice-4608	191	11	when	when	SCONJ
ejsice-4608	191	12	applied	apply	VERB
ejsice-4608	191	13	in	in	ADP
ejsice-4608	191	14	complex	complex	ADJ
ejsice-4608	191	15	multi	multi	ADJ
ejsice-4608	191	16	-	-	ADJ
ejsice-4608	191	17	actor	actor	ADJ
ejsice-4608	191	18	political	political	ADJ
ejsice-4608	191	19	processes	process	NOUN
ejsice-4608	191	20	(	(	PUNCT
ejsice-4608	191	21	sposato	sposato	NOUN
ejsice-4608	191	22	2010	2010	NUM
ejsice-4608	191	23	)	)	PUNCT
ejsice-4608	191	24	.	.	PUNCT
ejsice-4608	191	25	"	"	PUNCT
ejsice-4608	192	1	european	european	ADJ
ejsice-4608	192	2	journal	journal	PROPN
ejsice-4608	192	3	of	of	ADP
ejsice-4608	192	4	social	social	ADJ
ejsice-4608	192	5	impact	impact	NOUN
ejsice-4608	192	6	and	and	CCONJ
ejsice-4608	192	7	circular	circular	ADJ
ejsice-4608	192	8	economy	economy	NOUN
ejsice-4608	192	9	issn	issn	NOUN
ejsice-4608	192	10	:	:	PUNCT
ejsice-4608	192	11	2704	2704	NUM
ejsice-4608	192	12	-	-	SYM
ejsice-4608	192	13	9906	9906	NUM
ejsice-4608	192	14	doi	doi	NOUN
ejsice-4608	192	15	:	:	PUNCT
ejsice-4608	192	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	192	17	-	-	SYM
ejsice-4608	192	18	9906/4608	9906/4608	NUM
ejsice-4608	192	19	published	publish	VERB
ejsice-4608	192	20	by	by	ADP
ejsice-4608	192	21	university	university	PROPN
ejsice-4608	192	22	of	of	ADP
ejsice-4608	192	23	turin	turin	PROPN
ejsice-4608	192	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	192	25	ejsice	ejsice	PROPN
ejsice-4608	192	26	content	content	NOUN
ejsice-4608	192	27	is	be	AUX
ejsice-4608	192	28	licensed	license	VERB
ejsice-4608	192	29	under	under	ADP
ejsice-4608	192	30	a	a	DET
ejsice-4608	192	31	creative	creative	ADJ
ejsice-4608	192	32	commons	common	NOUN
ejsice-4608	192	33	attribution	attribution	NOUN
ejsice-4608	192	34	4.0	4.0	NUM
ejsice-4608	192	35	international	international	ADJ
ejsice-4608	192	36	license	license	NOUN
ejsice-4608	192	37	29	29	NUM
ejsice-4608	192	38	7.2	7.2	NUM
ejsice-4608	192	39	data	datum	NOUN
ejsice-4608	192	40	and	and	CCONJ
ejsice-4608	192	41	sampling	sample	VERB
ejsice-4608	192	42	this	this	DET
ejsice-4608	192	43	study	study	NOUN
ejsice-4608	192	44	analyses	analyse	VERB
ejsice-4608	192	45	the	the	DET
ejsice-4608	192	46	characteristic	characteristic	NOUN
ejsice-4608	192	47	and	and	CCONJ
ejsice-4608	192	48	the	the	DET
ejsice-4608	192	49	determinants	determinant	NOUN
ejsice-4608	192	50	of	of	ADP
ejsice-4608	192	51	the	the	DET
ejsice-4608	192	52	legislative	legislative	ADJ
ejsice-4608	192	53	decree	decree	NOUN
ejsice-4608	192	54	286/1999	286/1999	NUM
ejsice-4608	192	55	in	in	ADP
ejsice-4608	192	56	quality	quality	NOUN
ejsice-4608	192	57	of	of	ADP
ejsice-4608	192	58	advisory	advisory	ADJ
ejsice-4608	192	59	body	body	NOUN
ejsice-4608	192	60	in	in	ADP
ejsice-4608	192	61	102	102	NUM
ejsice-4608	192	62	act	act	NOUN
ejsice-4608	192	63	’s	’s	PART
ejsice-4608	192	64	director	director	NOUN
ejsice-4608	192	65	of	of	ADP
ejsice-4608	192	66	paying	pay	VERB
ejsice-4608	192	67	agencies	agency	NOUN
ejsice-4608	192	68	agea	agea	NOUN
ejsice-4608	192	69	at	at	ADP
ejsice-4608	192	70	31.12.2013	31.12.2013	NUM
ejsice-4608	192	71	(	(	PUNCT
ejsice-4608	192	72	caiden	caiden	ADJ
ejsice-4608	192	73	2000	2000	NUM
ejsice-4608	192	74	)	)	PUNCT
ejsice-4608	192	75	.	.	PUNCT
ejsice-4608	193	1	in	in	ADP
ejsice-4608	193	2	sampling	sample	VERB
ejsice-4608	193	3	process	process	NOUN
ejsice-4608	193	4	we	we	PRON
ejsice-4608	193	5	lost	lose	VERB
ejsice-4608	193	6	1,04	1,04	NUM
ejsice-4608	193	7	%	%	NOUN
ejsice-4608	193	8	of	of	ADP
ejsice-4608	193	9	total	total	ADJ
ejsice-4608	193	10	universe	universe	NOUN
ejsice-4608	193	11	of	of	ADP
ejsice-4608	193	12	investigation	investigation	NOUN
ejsice-4608	193	13	and	and	CCONJ
ejsice-4608	193	14	analyzed	analyze	VERB
ejsice-4608	193	15	102	102	NUM
ejsice-4608	193	16	executive	executive	ADJ
ejsice-4608	193	17	positions	position	NOUN
ejsice-4608	193	18	.	.	PUNCT
ejsice-4608	194	1	tab	tab	NOUN
ejsice-4608	194	2	.	.	PUNCT
ejsice-4608	195	1	2	2	NUM
ejsice-4608	195	2	identification	identification	NOUN
ejsice-4608	195	3	of	of	ADP
ejsice-4608	195	4	the	the	DET
ejsice-4608	195	5	survey	survey	NOUN
ejsice-4608	195	6	sampling	sample	VERB
ejsice-4608	195	7	at	at	ADP
ejsice-4608	195	8	31.12.2013	31.12.2013	NUM
ejsice-4608	195	9	.	.	PUNCT
ejsice-4608	195	10	total	total	ADJ
ejsice-4608	195	11	operational	operational	ADJ
ejsice-4608	195	12	employees	employee	NOUN
ejsice-4608	195	13	at	at	ADP
ejsice-4608	195	14	31.12.2013	31.12.2013	NUM
ejsice-4608	195	15	64,96	64,96	ADJ
ejsice-4608	195	16	%	%	NOUN
ejsice-4608	195	17	total	total	ADJ
ejsice-4608	195	18	employees	employee	NOUN
ejsice-4608	195	19	of	of	ADP
ejsice-4608	195	20	the	the	DET
ejsice-4608	195	21	service	service	NOUN
ejsice-4608	195	22	organization	organization	NOUN
ejsice-4608	195	23	at	at	ADP
ejsice-4608	195	24	31.12.2013	31.12.2013	NUM
ejsice-4608	195	25	34	34	NUM
ejsice-4608	195	26	%	%	NOUN
ejsice-4608	195	27	total	total	ADJ
ejsice-4608	195	28	universe	universe	NOUN
ejsice-4608	195	29	of	of	ADP
ejsice-4608	195	30	investigation	investigation	NOUN
ejsice-4608	195	31	at	at	ADP
ejsice-4608	195	32	31.12.2013	31.12.2013	NUM
ejsice-4608	195	33	98,96	98,96	NUM
ejsice-4608	195	34	%	%	NOUN
ejsice-4608	195	35	source	source	NOUN
ejsice-4608	195	36	:	:	PUNCT
ejsice-4608	195	37	agea	agea	PROPN
ejsice-4608	195	38	pwc	pwc	PROPN
ejsice-4608	195	39	audit	audit	PROPN
ejsice-4608	195	40	reports	report	VERB
ejsice-4608	195	41	2011	2011	NUM
ejsice-4608	195	42	-	-	SYM
ejsice-4608	195	43	2013	2013	NUM
ejsice-4608	195	44	and	and	CCONJ
ejsice-4608	195	45	agea	agea	PROPN
ejsice-4608	195	46	pwc	pwc	PROPN
ejsice-4608	195	47	special	special	PROPN
ejsice-4608	195	48	report	report	NOUN
ejsice-4608	195	49	2014	2014	NUM
ejsice-4608	195	50	tab	tab	NOUN
ejsice-4608	195	51	.	.	PUNCT
ejsice-4608	196	1	3	3	NUM
ejsice-4608	196	2	unavailable	unavailable	ADJ
ejsice-4608	196	3	data	datum	NOUN
ejsice-4608	196	4	.	.	PUNCT
ejsice-4608	197	1	description	description	NOUN
ejsice-4608	197	2	data	data	NOUN
ejsice-4608	197	3	number	number	NOUN
ejsice-4608	197	4	of	of	ADP
ejsice-4608	197	5	total	total	ADJ
ejsice-4608	197	6	advisory	advisory	ADJ
ejsice-4608	197	7	body	body	NOUN
ejsice-4608	197	8	act	act	NOUN
ejsice-4608	197	9	's	's	PART
ejsice-4608	197	10	director	director	NOUN
ejsice-4608	197	11	120	120	NUM
ejsice-4608	197	12	unavailable	unavailable	ADJ
ejsice-4608	197	13	data	datum	NOUN
ejsice-4608	197	14	of	of	ADP
ejsice-4608	197	15	advisory	advisory	ADJ
ejsice-4608	197	16	body	body	NOUN
ejsice-4608	197	17	%	%	NOUN
ejsice-4608	197	18	(	(	PUNCT
ejsice-4608	197	19	qualification	qualification	NOUN
ejsice-4608	197	20	,	,	PUNCT
ejsice-4608	197	21	number	number	NOUN
ejsice-4608	197	22	,	,	PUNCT
ejsice-4608	197	23	independence	independence	NOUN
ejsice-4608	197	24	)	)	PUNCT
ejsice-4608	197	25	15	15	NUM
ejsice-4608	197	26	%	%	NOUN
ejsice-4608	197	27	number	number	NOUN
ejsice-4608	197	28	of	of	ADP
ejsice-4608	197	29	advisory	advisory	ADJ
ejsice-4608	197	30	body	body	NOUN
ejsice-4608	197	31	object	object	NOUN
ejsice-4608	197	32	of	of	ADP
ejsice-4608	197	33	analysis	analysis	NOUN
ejsice-4608	197	34	102	102	NUM
ejsice-4608	197	35	source	source	NOUN
ejsice-4608	197	36	:	:	PUNCT
ejsice-4608	197	37	agea	agea	PROPN
ejsice-4608	197	38	pwc	pwc	PROPN
ejsice-4608	197	39	audit	audit	PROPN
ejsice-4608	197	40	reports	report	VERB
ejsice-4608	197	41	2011	2011	NUM
ejsice-4608	197	42	-	-	SYM
ejsice-4608	197	43	2013	2013	NUM
ejsice-4608	197	44	and	and	CCONJ
ejsice-4608	197	45	agea	agea	PROPN
ejsice-4608	197	46	pwc	pwc	PROPN
ejsice-4608	197	47	special	special	ADJ
ejsice-4608	197	48	report	report	NOUN
ejsice-4608	197	49	2014	2014	NUM
ejsice-4608	197	50	our	our	PRON
ejsice-4608	197	51	elaboration	elaboration	NOUN
ejsice-4608	197	52	takes	take	VERB
ejsice-4608	197	53	into	into	ADP
ejsice-4608	197	54	consideration	consideration	NOUN
ejsice-4608	197	55	the	the	DET
ejsice-4608	197	56	year	year	NOUN
ejsice-4608	197	57	2013	2013	NUM
ejsice-4608	197	58	as	as	SCONJ
ejsice-4608	197	59	there	there	PRON
ejsice-4608	197	60	was	be	VERB
ejsice-4608	197	61	the	the	DET
ejsice-4608	197	62	least	least	ADJ
ejsice-4608	197	63	amount	amount	NOUN
ejsice-4608	197	64	of	of	ADP
ejsice-4608	197	65	loss	loss	NOUN
ejsice-4608	197	66	of	of	ADP
ejsice-4608	197	67	data	datum	NOUN
ejsice-4608	197	68	and	and	CCONJ
ejsice-4608	197	69	with	with	ADP
ejsice-4608	197	70	a	a	DET
ejsice-4608	197	71	minimum	minimum	ADJ
ejsice-4608	197	72	time	time	NOUN
ejsice-4608	197	73	span	span	NOUN
ejsice-4608	197	74	of	of	ADP
ejsice-4608	197	75	five	five	NUM
ejsice-4608	197	76	years	year	NOUN
ejsice-4608	197	77	to	to	PART
ejsice-4608	197	78	be	be	AUX
ejsice-4608	197	79	able	able	ADJ
ejsice-4608	197	80	to	to	PART
ejsice-4608	197	81	evaluate	evaluate	VERB
ejsice-4608	197	82	the	the	DET
ejsice-4608	197	83	audit	audit	NOUN
ejsice-4608	197	84	opinion	opinion	NOUN
ejsice-4608	197	85	in	in	ADP
ejsice-4608	197	86	full	full	ADJ
ejsice-4608	197	87	independence	independence	NOUN
ejsice-4608	197	88	(	(	PUNCT
ejsice-4608	197	89	agea	agea	NOUN
ejsice-4608	197	90	pwc	pwc	PROPN
ejsice-4608	197	91	audit	audit	NOUN
ejsice-4608	197	92	reports	report	VERB
ejsice-4608	197	93	2011	2011	NUM
ejsice-4608	197	94	-	-	SYM
ejsice-4608	197	95	2013	2013	NUM
ejsice-4608	197	96	and	and	CCONJ
ejsice-4608	197	97	agea	agea	PROPN
ejsice-4608	197	98	pwc	pwc	PROPN
ejsice-4608	197	99	special	special	ADJ
ejsice-4608	197	100	report	report	NOUN
ejsice-4608	197	101	2014	2014	NUM
ejsice-4608	197	102	)	)	PUNCT
ejsice-4608	197	103	.	.	PUNCT
ejsice-4608	198	1	7.3	7.3	NUM
ejsice-4608	198	2	research	research	NOUN
ejsice-4608	198	3	design	design	NOUN
ejsice-4608	198	4	:	:	PUNCT
ejsice-4608	198	5	framework	framework	NOUN
ejsice-4608	198	6	and	and	CCONJ
ejsice-4608	198	7	hypothesis	hypothesis	NOUN
ejsice-4608	198	8	there	there	PRON
ejsice-4608	198	9	are	be	VERB
ejsice-4608	198	10	a	a	DET
ejsice-4608	198	11	number	number	NOUN
ejsice-4608	198	12	of	of	ADP
ejsice-4608	198	13	theoretical	theoretical	ADJ
ejsice-4608	198	14	arguments	argument	NOUN
ejsice-4608	198	15	as	as	ADP
ejsice-4608	198	16	to	to	ADP
ejsice-4608	198	17	why	why	SCONJ
ejsice-4608	198	18	corporate	corporate	ADJ
ejsice-4608	198	19	management	management	NOUN
ejsice-4608	198	20	might	might	AUX
ejsice-4608	198	21	elect	elect	VERB
ejsice-4608	198	22	voluntary	voluntary	ADJ
ejsice-4608	198	23	to	to	PART
ejsice-4608	198	24	provide	provide	VERB
ejsice-4608	198	25	particular	particular	ADJ
ejsice-4608	198	26	information	information	NOUN
ejsice-4608	198	27	to	to	ADP
ejsice-4608	198	28	parties	party	NOUN
ejsice-4608	198	29	outside	outside	ADP
ejsice-4608	198	30	the	the	DET
ejsice-4608	198	31	organization	organization	NOUN
ejsice-4608	198	32	.	.	PUNCT
ejsice-4608	199	1	these	these	DET
ejsice-4608	199	2	arguments	argument	NOUN
ejsice-4608	199	3	were	be	AUX
ejsice-4608	199	4	grounded	ground	VERB
ejsice-4608	199	5	within	within	ADP
ejsice-4608	199	6	“	"	PUNCT
ejsice-4608	199	7	positive	positive	ADJ
ejsice-4608	199	8	accounting	accounting	NOUN
ejsice-4608	199	9	theory	theory	NOUN
ejsice-4608	199	10	”	"	PUNCT
ejsice-4608	199	11	,	,	PUNCT
ejsice-4608	199	12	but	but	CCONJ
ejsice-4608	199	13	there	there	PRON
ejsice-4608	199	14	are	be	VERB
ejsice-4608	199	15	some	some	DET
ejsice-4608	199	16	alternative	alternative	ADJ
ejsice-4608	199	17	theoretical	theoretical	ADJ
ejsice-4608	199	18	perspectives	perspective	NOUN
ejsice-4608	199	19	that	that	PRON
ejsice-4608	199	20	address	address	VERB
ejsice-4608	199	21	this	this	DET
ejsice-4608	199	22	issue	issue	NOUN
ejsice-4608	199	23	.	.	PUNCT
ejsice-4608	200	1	these	these	DET
ejsice-4608	200	2	theories	theory	NOUN
ejsice-4608	200	3	are	be	AUX
ejsice-4608	200	4	:	:	PUNCT
ejsice-4608	200	5	a	a	X
ejsice-4608	200	6	)	)	PUNCT
ejsice-4608	200	7	legitimacy	legitimacy	NOUN
ejsice-4608	200	8	theory	theory	NOUN
ejsice-4608	200	9	;	;	PUNCT
ejsice-4608	200	10	b	b	X
ejsice-4608	200	11	)	)	PUNCT
ejsice-4608	200	12	stakeholder	stakeholder	NOUN
ejsice-4608	200	13	theory	theory	NOUN
ejsice-4608	200	14	;	;	PUNCT
ejsice-4608	200	15	c	c	X
ejsice-4608	200	16	)	)	PUNCT
ejsice-4608	200	17	institution	institution	NOUN
ejsice-4608	200	18	theory	theory	NOUN
ejsice-4608	200	19	.	.	PUNCT
ejsice-4608	201	1	legitimacy	legitimacy	NOUN
ejsice-4608	201	2	theory	theory	NOUN
ejsice-4608	201	3	has	have	AUX
ejsice-4608	201	4	become	become	VERB
ejsice-4608	201	5	one	one	NUM
ejsice-4608	201	6	of	of	ADP
ejsice-4608	201	7	the	the	DET
ejsice-4608	201	8	most	most	ADV
ejsice-4608	201	9	cited	cite	VERB
ejsice-4608	201	10	theories	theory	NOUN
ejsice-4608	201	11	within	within	ADP
ejsice-4608	201	12	the	the	DET
ejsice-4608	201	13	social	social	ADJ
ejsice-4608	201	14	and	and	CCONJ
ejsice-4608	201	15	environmental	environmental	ADJ
ejsice-4608	201	16	accounting	accounting	NOUN
ejsice-4608	201	17	area	area	NOUN
ejsice-4608	201	18	.	.	PUNCT
ejsice-4608	202	1	european	european	PROPN
ejsice-4608	202	2	journal	journal	PROPN
ejsice-4608	202	3	of	of	ADP
ejsice-4608	202	4	social	social	ADJ
ejsice-4608	202	5	impact	impact	NOUN
ejsice-4608	202	6	and	and	CCONJ
ejsice-4608	202	7	circular	circular	ADJ
ejsice-4608	202	8	economy	economy	NOUN
ejsice-4608	202	9	issn	issn	NOUN
ejsice-4608	202	10	:	:	PUNCT
ejsice-4608	202	11	2704	2704	NUM
ejsice-4608	202	12	-	-	SYM
ejsice-4608	202	13	9906	9906	NUM
ejsice-4608	202	14	doi	doi	NOUN
ejsice-4608	202	15	:	:	PUNCT
ejsice-4608	202	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	202	17	-	-	SYM
ejsice-4608	202	18	9906/4608	9906/4608	NUM
ejsice-4608	202	19	published	publish	VERB
ejsice-4608	202	20	by	by	ADP
ejsice-4608	202	21	university	university	PROPN
ejsice-4608	202	22	of	of	ADP
ejsice-4608	202	23	turin	turin	PROPN
ejsice-4608	202	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	202	25	ejsice	ejsice	PROPN
ejsice-4608	202	26	content	content	NOUN
ejsice-4608	202	27	is	be	AUX
ejsice-4608	202	28	licensed	license	VERB
ejsice-4608	202	29	under	under	ADP
ejsice-4608	202	30	a	a	DET
ejsice-4608	202	31	creative	creative	ADJ
ejsice-4608	202	32	commons	common	NOUN
ejsice-4608	202	33	attribution	attribution	NOUN
ejsice-4608	202	34	4.0	4.0	NUM
ejsice-4608	202	35	international	international	ADJ
ejsice-4608	202	36	license	license	NOUN
ejsice-4608	202	37	30	30	NUM
ejsice-4608	202	38	the	the	DET
ejsice-4608	202	39	author	author	NOUN
ejsice-4608	202	40	believes	believe	VERB
ejsice-4608	202	41	that	that	SCONJ
ejsice-4608	202	42	legitimacy	legitimacy	NOUN
ejsice-4608	202	43	theory	theory	NOUN
ejsice-4608	202	44	does	do	AUX
ejsice-4608	202	45	offer	offer	VERB
ejsice-4608	202	46	a	a	DET
ejsice-4608	202	47	powerful	powerful	ADJ
ejsice-4608	202	48	mechanism	mechanism	NOUN
ejsice-4608	202	49	for	for	ADP
ejsice-4608	202	50	understanding	understand	VERB
ejsice-4608	202	51	voluntary	voluntary	ADJ
ejsice-4608	202	52	social	social	ADJ
ejsice-4608	202	53	and	and	CCONJ
ejsice-4608	202	54	environmental	environmental	ADJ
ejsice-4608	202	55	disclosures	disclosure	NOUN
ejsice-4608	202	56	made	make	VERB
ejsice-4608	202	57	by	by	ADP
ejsice-4608	202	58	corporations	corporation	NOUN
ejsice-4608	202	59	,	,	PUNCT
ejsice-4608	202	60	and	and	CCONJ
ejsice-4608	202	61	that	that	SCONJ
ejsice-4608	202	62	this	this	DET
ejsice-4608	202	63	understanding	understanding	NOUN
ejsice-4608	202	64	would	would	AUX
ejsice-4608	202	65	provide	provide	VERB
ejsice-4608	202	66	a	a	DET
ejsice-4608	202	67	vehicle	vehicle	NOUN
ejsice-4608	202	68	for	for	ADP
ejsice-4608	202	69	engaging	engage	VERB
ejsice-4608	202	70	in	in	ADP
ejsice-4608	202	71	critical	critical	ADJ
ejsice-4608	202	72	public	public	ADJ
ejsice-4608	202	73	debate	debate	NOUN
ejsice-4608	202	74	.	.	PUNCT
ejsice-4608	203	1	the	the	DET
ejsice-4608	203	2	problem	problem	NOUN
ejsice-4608	203	3	for	for	ADP
ejsice-4608	203	4	legitimacy	legitimacy	NOUN
ejsice-4608	203	5	theory	theory	NOUN
ejsice-4608	203	6	in	in	ADP
ejsice-4608	203	7	contributing	contribute	VERB
ejsice-4608	203	8	to	to	ADP
ejsice-4608	203	9	our	our	PRON
ejsice-4608	203	10	understanding	understanding	NOUN
ejsice-4608	203	11	of	of	ADP
ejsice-4608	203	12	accounting	accounting	NOUN
ejsice-4608	203	13	disclosure	disclosure	NOUN
ejsice-4608	203	14	specifically	specifically	ADV
ejsice-4608	203	15	,	,	PUNCT
ejsice-4608	203	16	and	and	CCONJ
ejsice-4608	203	17	as	as	ADP
ejsice-4608	203	18	a	a	DET
ejsice-4608	203	19	theory	theory	NOUN
ejsice-4608	203	20	in	in	ADP
ejsice-4608	203	21	general	general	ADJ
ejsice-4608	203	22	,	,	PUNCT
ejsice-4608	203	23	is	be	AUX
ejsice-4608	203	24	that	that	SCONJ
ejsice-4608	203	25	the	the	DET
ejsice-4608	203	26	term	term	NOUN
ejsice-4608	203	27	has	have	AUX
ejsice-4608	203	28	on	on	ADP
ejsice-4608	203	29	occasion	occasion	NOUN
ejsice-4608	203	30	been	be	AUX
ejsice-4608	203	31	used	use	VERB
ejsice-4608	203	32	fairly	fairly	ADV
ejsice-4608	203	33	loosely	loosely	ADV
ejsice-4608	203	34	.	.	PUNCT
ejsice-4608	204	1	this	this	PRON
ejsice-4608	204	2	is	be	AUX
ejsice-4608	204	3	not	not	PART
ejsice-4608	204	4	a	a	DET
ejsice-4608	204	5	problem	problem	NOUN
ejsice-4608	204	6	of	of	ADP
ejsice-4608	204	7	the	the	DET
ejsice-4608	204	8	theory	theory	NOUN
ejsice-4608	204	9	itself	itself	PRON
ejsice-4608	204	10	,	,	PUNCT
ejsice-4608	204	11	and	and	CCONJ
ejsice-4608	204	12	the	the	DET
ejsice-4608	204	13	observation	observation	NOUN
ejsice-4608	204	14	could	could	AUX
ejsice-4608	204	15	be	be	AUX
ejsice-4608	204	16	equally	equally	ADV
ejsice-4608	204	17	applied	apply	VERB
ejsice-4608	204	18	to	to	ADP
ejsice-4608	204	19	a	a	DET
ejsice-4608	204	20	range	range	NOUN
ejsice-4608	204	21	of	of	ADP
ejsice-4608	204	22	theories	theory	NOUN
ejsice-4608	204	23	in	in	ADP
ejsice-4608	204	24	a	a	DET
ejsice-4608	204	25	range	range	NOUN
ejsice-4608	204	26	of	of	ADP
ejsice-4608	204	27	disciplines	discipline	NOUN
ejsice-4608	204	28	.	.	PUNCT
ejsice-4608	205	1	follow	follow	VERB
ejsice-4608	205	2	there	there	PRON
ejsice-4608	205	3	are	be	VERB
ejsice-4608	205	4	the	the	DET
ejsice-4608	205	5	hypotheses	hypothesis	NOUN
ejsice-4608	205	6	of	of	ADP
ejsice-4608	205	7	the	the	DET
ejsice-4608	205	8	paper	paper	NOUN
ejsice-4608	205	9	that	that	PRON
ejsice-4608	205	10	we	we	PRON
ejsice-4608	205	11	have	have	AUX
ejsice-4608	205	12	identified	identify	VERB
ejsice-4608	205	13	using	use	VERB
ejsice-4608	205	14	the	the	DET
ejsice-4608	205	15	theory	theory	NOUN
ejsice-4608	205	16	of	of	ADP
ejsice-4608	205	17	legitimacy	legitimacy	NOUN
ejsice-4608	205	18	,	,	PUNCT
ejsice-4608	205	19	in	in	ADP
ejsice-4608	205	20	particular	particular	ADJ
ejsice-4608	205	21	we	we	PRON
ejsice-4608	205	22	have	have	AUX
ejsice-4608	205	23	identified	identify	VERB
ejsice-4608	205	24	corporate	corporate	ADJ
ejsice-4608	205	25	governance	governance	NOUN
ejsice-4608	205	26	hypotheses	hypothesis	NOUN
ejsice-4608	205	27	,	,	PUNCT
ejsice-4608	205	28	assumptions	assumption	NOUN
ejsice-4608	205	29	of	of	ADP
ejsice-4608	205	30	positive	positive	ADJ
ejsice-4608	205	31	and	and	CCONJ
ejsice-4608	205	32	negative	negative	ADJ
ejsice-4608	205	33	potential	potential	ADJ
ejsice-4608	205	34	audit	audit	NOUN
ejsice-4608	205	35	evidence	evidence	NOUN
ejsice-4608	205	36	(	(	PUNCT
ejsice-4608	205	37	rolle	rolle	NOUN
ejsice-4608	205	38	2010	2010	NUM
ejsice-4608	205	39	)	)	PUNCT
ejsice-4608	205	40	.	.	PUNCT
ejsice-4608	206	1	tab	tab	NOUN
ejsice-4608	206	2	.	.	PUNCT
ejsice-4608	207	1	4	4	NUM
ejsice-4608	207	2	framework	framework	NOUN
ejsice-4608	207	3	hypotesis	hypotesis	PROPN
ejsice-4608	207	4	h1	h1	PROPN
ejsice-4608	207	5	:	:	PUNCT
ejsice-4608	207	6	there	there	PRON
ejsice-4608	207	7	is	be	VERB
ejsice-4608	207	8	negative	negative	ADJ
ejsice-4608	207	9	association	association	NOUN
ejsice-4608	207	10	between	between	ADP
ejsice-4608	207	11	impact	impact	NOUN
ejsice-4608	207	12	of	of	ADP
ejsice-4608	207	13	debt	debt	NOUN
ejsice-4608	207	14	register	register	NOUN
ejsice-4608	207	15	evidence	evidence	NOUN
ejsice-4608	207	16	and	and	CCONJ
ejsice-4608	207	17	quality	quality	NOUN
ejsice-4608	207	18	of	of	ADP
ejsice-4608	207	19	advisory	advisory	ADJ
ejsice-4608	207	20	body	body	NOUN
ejsice-4608	207	21	.	.	PUNCT
ejsice-4608	208	1	h2	h2	NOUN
ejsice-4608	208	2	:	:	PUNCT
ejsice-4608	208	3	there	there	PRON
ejsice-4608	208	4	is	be	VERB
ejsice-4608	208	5	a	a	DET
ejsice-4608	208	6	positive	positive	ADJ
ejsice-4608	208	7	association	association	NOUN
ejsice-4608	208	8	between	between	ADP
ejsice-4608	208	9	internal	internal	ADJ
ejsice-4608	208	10	audit	audit	NOUN
ejsice-4608	208	11	statistics	statistic	NOUN
ejsice-4608	208	12	evidence	evidence	NOUN
ejsice-4608	208	13	and	and	CCONJ
ejsice-4608	208	14	quality	quality	NOUN
ejsice-4608	208	15	of	of	ADP
ejsice-4608	208	16	advisory	advisory	ADJ
ejsice-4608	208	17	body	body	NOUN
ejsice-4608	208	18	.	.	PUNCT
ejsice-4608	209	1	h3	h3	NOUN
ejsice-4608	209	2	:	:	PUNCT
ejsice-4608	209	3	there	there	PRON
ejsice-4608	209	4	is	be	VERB
ejsice-4608	209	5	a	a	DET
ejsice-4608	209	6	positive	positive	ADJ
ejsice-4608	209	7	association	association	NOUN
ejsice-4608	209	8	between	between	ADP
ejsice-4608	209	9	squeeze	squeeze	NOUN
ejsice-4608	209	10	-	-	PUNCT
ejsice-4608	209	11	out	out	ADP
ejsice-4608	209	12	audit	audit	NOUN
ejsice-4608	209	13	evidence	evidence	NOUN
ejsice-4608	209	14	(	(	PUNCT
ejsice-4608	209	15	external	external	ADJ
ejsice-4608	209	16	job	job	NOUN
ejsice-4608	209	17	positions	position	NOUN
ejsice-4608	209	18	)	)	PUNCT
ejsice-4608	209	19	and	and	CCONJ
ejsice-4608	209	20	quality	quality	NOUN
ejsice-4608	209	21	of	of	ADP
ejsice-4608	209	22	advisory	advisory	ADJ
ejsice-4608	209	23	body	body	NOUN
ejsice-4608	209	24	.	.	PUNCT
ejsice-4608	210	1	source	source	NOUN
ejsice-4608	210	2	:	:	PUNCT
ejsice-4608	210	3	agea	agea	PROPN
ejsice-4608	210	4	pwc	pwc	PROPN
ejsice-4608	210	5	audit	audit	PROPN
ejsice-4608	210	6	reports	report	VERB
ejsice-4608	210	7	2011	2011	NUM
ejsice-4608	210	8	-	-	SYM
ejsice-4608	210	9	2013	2013	NUM
ejsice-4608	210	10	and	and	CCONJ
ejsice-4608	210	11	agea	agea	PROPN
ejsice-4608	210	12	pwc	pwc	PROPN
ejsice-4608	210	13	special	special	ADJ
ejsice-4608	210	14	report	report	NOUN
ejsice-4608	210	15	2014	2014	NUM
ejsice-4608	210	16	7.4	7.4	NUM
ejsice-4608	210	17	dependent	dependent	ADJ
ejsice-4608	210	18	variable	variable	NOUN
ejsice-4608	210	19	the	the	DET
ejsice-4608	210	20	dependent	dependent	ADJ
ejsice-4608	210	21	variable	variable	NOUN
ejsice-4608	210	22	is	be	AUX
ejsice-4608	210	23	directly	directly	ADV
ejsice-4608	210	24	observed	observe	VERB
ejsice-4608	210	25	by	by	ADP
ejsice-4608	210	26	visiting	visit	VERB
ejsice-4608	210	27	and	and	CCONJ
ejsice-4608	210	28	explores	explore	VERB
ejsice-4608	210	29	the	the	DET
ejsice-4608	210	30	corporate	corporate	ADJ
ejsice-4608	210	31	website	website	NOUN
ejsice-4608	210	32	.	.	PUNCT
ejsice-4608	211	1	the	the	DET
ejsice-4608	211	2	characteristics	characteristic	NOUN
ejsice-4608	211	3	of	of	ADP
ejsice-4608	211	4	corporate	corporate	ADJ
ejsice-4608	211	5	report	report	NOUN
ejsice-4608	211	6	(	(	PUNCT
ejsice-4608	211	7	cr	cr	NOUN
ejsice-4608	211	8	)	)	PUNCT
ejsice-4608	211	9	disclosure	disclosure	NOUN
ejsice-4608	211	10	is	be	AUX
ejsice-4608	211	11	classified	classify	VERB
ejsice-4608	211	12	in	in	ADP
ejsice-4608	211	13	three	three	NUM
ejsice-4608	211	14	categories	category	NOUN
ejsice-4608	211	15	:	:	PUNCT
ejsice-4608	211	16	a	a	X
ejsice-4608	211	17	)	)	PUNCT
ejsice-4608	211	18	number	number	NOUN
ejsice-4608	211	19	of	of	ADP
ejsice-4608	211	20	member	member	NOUN
ejsice-4608	211	21	of	of	ADP
ejsice-4608	211	22	advisory	advisory	ADJ
ejsice-4608	211	23	body	body	NOUN
ejsice-4608	211	24	(	(	PUNCT
ejsice-4608	211	25	num	num	ADJ
ejsice-4608	211	26	)	)	PUNCT
ejsice-4608	211	27	.	.	PUNCT
ejsice-4608	212	1	b	b	X
ejsice-4608	212	2	)	)	PUNCT
ejsice-4608	212	3	qualification	qualification	NOUN
ejsice-4608	212	4	member	member	NOUN
ejsice-4608	212	5	of	of	ADP
ejsice-4608	212	6	advisory	advisory	ADJ
ejsice-4608	212	7	body	body	NOUN
ejsice-4608	212	8	(	(	PUNCT
ejsice-4608	212	9	qm	qm	PROPN
ejsice-4608	212	10	)	)	PUNCT
ejsice-4608	212	11	.	.	PUNCT
ejsice-4608	213	1	c	c	X
ejsice-4608	213	2	)	)	PUNCT
ejsice-4608	213	3	independence	independence	NOUN
ejsice-4608	213	4	member	member	NOUN
ejsice-4608	213	5	of	of	ADP
ejsice-4608	213	6	advisory	advisory	ADJ
ejsice-4608	213	7	body	body	NOUN
ejsice-4608	213	8	(	(	PUNCT
ejsice-4608	213	9	ind	ind	NOUN
ejsice-4608	213	10	)	)	PUNCT
ejsice-4608	213	11	.	.	PUNCT
ejsice-4608	214	1	this	this	DET
ejsice-4608	214	2	three	three	NUM
ejsice-4608	214	3	aspect	aspect	NOUN
ejsice-4608	214	4	determine	determine	VERB
ejsice-4608	214	5	the	the	DET
ejsice-4608	214	6	quality	quality	NOUN
ejsice-4608	214	7	of	of	ADP
ejsice-4608	214	8	supervisory	supervisory	ADJ
ejsice-4608	214	9	body	body	NOUN
ejsice-4608	214	10	in	in	ADP
ejsice-4608	214	11	italian	italian	ADJ
ejsice-4608	214	12	paying	paying	NOUN
ejsice-4608	214	13	-	-	PUNCT
ejsice-4608	214	14	agencies	agency	NOUN
ejsice-4608	214	15	.	.	PUNCT
ejsice-4608	215	1	the	the	DET
ejsice-4608	215	2	concept	concept	NOUN
ejsice-4608	215	3	of	of	ADP
ejsice-4608	215	4	social	social	ADJ
ejsice-4608	215	5	disclosure	disclosure	NOUN
ejsice-4608	215	6	means	mean	VERB
ejsice-4608	215	7	providing	provide	VERB
ejsice-4608	215	8	adequate	adequate	ADJ
ejsice-4608	215	9	information	information	NOUN
ejsice-4608	215	10	about	about	ADP
ejsice-4608	215	11	the	the	DET
ejsice-4608	215	12	events	event	NOUN
ejsice-4608	215	13	of	of	ADP
ejsice-4608	215	14	the	the	DET
ejsice-4608	215	15	organization	organization	NOUN
ejsice-4608	215	16	and	and	CCONJ
ejsice-4608	215	17	its	its	PRON
ejsice-4608	215	18	activities	activity	NOUN
ejsice-4608	215	19	for	for	ADP
ejsice-4608	215	20	the	the	DET
ejsice-4608	215	21	users	user	NOUN
ejsice-4608	215	22	of	of	ADP
ejsice-4608	215	23	that	that	DET
ejsice-4608	215	24	information	information	NOUN
ejsice-4608	215	25	in	in	ADP
ejsice-4608	215	26	order	order	NOUN
ejsice-4608	215	27	to	to	PART
ejsice-4608	215	28	enable	enable	VERB
ejsice-4608	215	29	them	they	PRON
ejsice-4608	215	30	to	to	PART
ejsice-4608	215	31	make	make	VERB
ejsice-4608	215	32	and	and	CCONJ
ejsice-4608	215	33	take	take	VERB
ejsice-4608	215	34	the	the	DET
ejsice-4608	215	35	decision	decision	NOUN
ejsice-4608	215	36	(	(	PUNCT
ejsice-4608	215	37	costa	costa	NOUN
ejsice-4608	215	38	2009	2009	NUM
ejsice-4608	215	39	)	)	PUNCT
ejsice-4608	215	40	.	.	PUNCT
ejsice-4608	216	1	s	s	PART
ejsice-4608	216	2	model	model	NOUN
ejsice-4608	216	3	=	=	SYM
ejsice-4608	216	4	𝑆	𝑆	PROPN
ejsice-4608	216	5	!	!	PUNCT
ejsice-4608	216	6	=	=	PUNCT
ejsice-4608	217	1	"	"	PUNCT
ejsice-4608	217	2	#	#	NOUN
ejsice-4608	217	3	[	[	X
ejsice-4608	217	4	#	#	SYM
ejsice-4608	217	5	%	%	NOUN
ejsice-4608	217	6	&	&	CCONJ
ejsice-4608	217	7	(	(	PUNCT
ejsice-4608	217	8	(	(	PUNCT
ejsice-4608	217	9	)	)	PUNCT
ejsice-4608	217	10	#	#	NOUN
ejsice-4608	217	11	)	)	PUNCT
ejsice-4608	217	12	]	]	PUNCT
ejsice-4608	217	13	,	,	PUNCT
ejsice-4608	217	14	!	!	PUNCT
ejsice-4608	217	15	-	-	PUNCT
ejsice-4608	217	16	(	(	PUNCT
ejsice-4608	217	17	)	)	PUNCT
ejsice-4608	217	18	#	#	NOUN
ejsice-4608	217	19	𝐼𝑁𝐷	𝐼𝑁𝐷	PROPN
ejsice-4608	217	20	tab	tab	NOUN
ejsice-4608	217	21	.	.	PUNCT
ejsice-4608	217	22	5	5	NUM
ejsice-4608	217	23	costruction	costruction	NOUN
ejsice-4608	217	24	data	datum	NOUN
ejsice-4608	217	25	evidence	evidence	NOUN
ejsice-4608	217	26	first	first	ADJ
ejsice-4608	217	27	evidence	evidence	NOUN
ejsice-4608	217	28	:	:	PUNCT
ejsice-4608	217	29	there	there	PRON
ejsice-4608	217	30	is	be	VERB
ejsice-4608	217	31	a	a	DET
ejsice-4608	217	32	positive	positive	ADJ
ejsice-4608	217	33	association	association	NOUN
ejsice-4608	217	34	between	between	ADP
ejsice-4608	217	35	number	number	NOUN
ejsice-4608	217	36	of	of	ADP
ejsice-4608	217	37	advisory	advisory	ADJ
ejsice-4608	217	38	body	body	NOUN
ejsice-4608	217	39	(	(	PUNCT
ejsice-4608	217	40	num	num	ADJ
ejsice-4608	217	41	)	)	PUNCT
ejsice-4608	217	42	and	and	CCONJ
ejsice-4608	217	43	quality	quality	NOUN
ejsice-4608	217	44	of	of	ADP
ejsice-4608	217	45	advisory	advisory	ADJ
ejsice-4608	217	46	body	body	NOUN
ejsice-4608	217	47	:	:	PUNCT
ejsice-4608	217	48	the	the	DET
ejsice-4608	217	49	number	number	NOUN
ejsice-4608	217	50	of	of	ADP
ejsice-4608	217	51	advisory	advisory	ADJ
ejsice-4608	217	52	body	body	NOUN
ejsice-4608	217	53	varies	vary	VERB
ejsice-4608	217	54	from	from	ADP
ejsice-4608	217	55	1	1	NUM
ejsice-4608	217	56	to	to	ADP
ejsice-4608	217	57	3	3	NUM
ejsice-4608	217	58	in	in	ADP
ejsice-4608	217	59	an	an	DET
ejsice-4608	217	60	organization	organization	NOUN
ejsice-4608	217	61	settings	setting	NOUN
ejsice-4608	217	62	staff	staff	NOUN
ejsice-4608	217	63	unit	unit	NOUN
ejsice-4608	217	64	.	.	PUNCT
ejsice-4608	218	1	second	second	ADJ
ejsice-4608	218	2	evidence	evidence	NOUN
ejsice-4608	218	3	:	:	PUNCT
ejsice-4608	218	4	there	there	PRON
ejsice-4608	218	5	is	be	VERB
ejsice-4608	218	6	a	a	DET
ejsice-4608	218	7	positive	positive	ADJ
ejsice-4608	218	8	association	association	NOUN
ejsice-4608	218	9	between	between	ADP
ejsice-4608	218	10	quality	quality	NOUN
ejsice-4608	218	11	member	member	NOUN
ejsice-4608	218	12	of	of	ADP
ejsice-4608	218	13	advisory	advisory	ADJ
ejsice-4608	218	14	body	body	NOUN
ejsice-4608	218	15	(	(	PUNCT
ejsice-4608	218	16	qm	qm	PROPN
ejsice-4608	218	17	)	)	PUNCT
ejsice-4608	218	18	and	and	CCONJ
ejsice-4608	218	19	quality	quality	NOUN
ejsice-4608	218	20	of	of	ADP
ejsice-4608	218	21	advisory	advisory	ADJ
ejsice-4608	218	22	body	body	NOUN
ejsice-4608	218	23	:	:	PUNCT
ejsice-4608	218	24	european	european	PROPN
ejsice-4608	218	25	journal	journal	PROPN
ejsice-4608	218	26	of	of	ADP
ejsice-4608	218	27	social	social	ADJ
ejsice-4608	218	28	impact	impact	NOUN
ejsice-4608	218	29	and	and	CCONJ
ejsice-4608	218	30	circular	circular	ADJ
ejsice-4608	218	31	economy	economy	NOUN
ejsice-4608	218	32	issn	issn	NOUN
ejsice-4608	218	33	:	:	PUNCT
ejsice-4608	218	34	2704	2704	NUM
ejsice-4608	218	35	-	-	SYM
ejsice-4608	218	36	9906	9906	NUM
ejsice-4608	218	37	doi	doi	NOUN
ejsice-4608	218	38	:	:	PUNCT
ejsice-4608	218	39	10.13135/2704	10.13135/2704	NUM
ejsice-4608	218	40	-	-	SYM
ejsice-4608	218	41	9906/4608	9906/4608	NUM
ejsice-4608	218	42	published	publish	VERB
ejsice-4608	218	43	by	by	ADP
ejsice-4608	218	44	university	university	PROPN
ejsice-4608	218	45	of	of	ADP
ejsice-4608	218	46	turin	turin	PROPN
ejsice-4608	218	47	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	218	48	ejsice	ejsice	PROPN
ejsice-4608	218	49	content	content	NOUN
ejsice-4608	218	50	is	be	AUX
ejsice-4608	218	51	licensed	license	VERB
ejsice-4608	218	52	under	under	ADP
ejsice-4608	218	53	a	a	DET
ejsice-4608	218	54	creative	creative	ADJ
ejsice-4608	218	55	commons	common	NOUN
ejsice-4608	218	56	attribution	attribution	NOUN
ejsice-4608	218	57	4.0	4.0	NUM
ejsice-4608	218	58	international	international	ADJ
ejsice-4608	218	59	license	license	NOUN
ejsice-4608	218	60	31	31	NUM
ejsice-4608	218	61	a	a	PRON
ejsice-4608	218	62	)	)	PUNCT
ejsice-4608	218	63	l	l	NOUN
ejsice-4608	218	64	consist	consist	NOUN
ejsice-4608	218	65	in	in	ADP
ejsice-4608	218	66	legal	legal	ADJ
ejsice-4608	218	67	affairs	affair	NOUN
ejsice-4608	218	68	(	(	PUNCT
ejsice-4608	218	69	lawyers	lawyer	NOUN
ejsice-4608	218	70	)	)	PUNCT
ejsice-4608	218	71	who	who	PRON
ejsice-4608	218	72	demonstrate	demonstrate	VERB
ejsice-4608	218	73	that	that	SCONJ
ejsice-4608	218	74	they	they	PRON
ejsice-4608	218	75	have	have	VERB
ejsice-4608	218	76	significant	significant	ADJ
ejsice-4608	218	77	experience	experience	NOUN
ejsice-4608	218	78	in	in	ADP
ejsice-4608	218	79	the	the	DET
ejsice-4608	218	80	criminal	criminal	ADJ
ejsice-4608	218	81	law	law	NOUN
ejsice-4608	218	82	of	of	ADP
ejsice-4608	218	83	the	the	DET
ejsice-4608	218	84	economy	economy	NOUN
ejsice-4608	218	85	over	over	ADP
ejsice-4608	218	86	15	15	NUM
ejsice-4608	218	87	years	year	NOUN
ejsice-4608	218	88	;	;	PUNCT
ejsice-4608	218	89	b	b	X
ejsice-4608	218	90	)	)	PUNCT
ejsice-4608	218	91	ia	ia	NOUN
ejsice-4608	218	92	consist	consist	NOUN
ejsice-4608	218	93	of	of	ADP
ejsice-4608	218	94	internal	internal	ADJ
ejsice-4608	218	95	auditor	auditor	NOUN
ejsice-4608	218	96	staff	staff	NOUN
ejsice-4608	218	97	and	and	CCONJ
ejsice-4608	218	98	line	line	NOUN
ejsice-4608	218	99	(	(	PUNCT
ejsice-4608	218	100	cyber	cyber	NOUN
ejsice-4608	218	101	audit	audit	NOUN
ejsice-4608	218	102	)	)	PUNCT
ejsice-4608	218	103	who	who	PRON
ejsice-4608	218	104	demonstrate	demonstrate	VERB
ejsice-4608	218	105	that	that	SCONJ
ejsice-4608	218	106	they	they	PRON
ejsice-4608	218	107	have	have	VERB
ejsice-4608	218	108	significant	significant	ADJ
ejsice-4608	218	109	experience	experience	NOUN
ejsice-4608	218	110	in	in	ADP
ejsice-4608	218	111	corporate	corporate	ADJ
ejsice-4608	218	112	compliance	compliance	NOUN
ejsice-4608	218	113	and	and	CCONJ
ejsice-4608	218	114	in	in	ADP
ejsice-4608	218	115	the	the	DET
ejsice-4608	218	116	analysis	analysis	NOUN
ejsice-4608	218	117	of	of	ADP
ejsice-4608	218	118	corporate	corporate	ADJ
ejsice-4608	218	119	reporting	reporting	NOUN
ejsice-4608	218	120	procedures	procedure	NOUN
ejsice-4608	218	121	over	over	ADP
ejsice-4608	218	122	10	10	NUM
ejsice-4608	218	123	years	year	NOUN
ejsice-4608	218	124	;	;	PUNCT
ejsice-4608	218	125	c	c	X
ejsice-4608	218	126	)	)	PUNCT
ejsice-4608	218	127	o	o	NOUN
ejsice-4608	218	128	is	be	AUX
ejsice-4608	218	129	represented	represent	VERB
ejsice-4608	218	130	payment	payment	NOUN
ejsice-4608	218	131	operator	operator	NOUN
ejsice-4608	218	132	who	who	PRON
ejsice-4608	218	133	demonstrate	demonstrate	VERB
ejsice-4608	218	134	significant	significant	ADJ
ejsice-4608	218	135	experience	experience	NOUN
ejsice-4608	218	136	in	in	ADP
ejsice-4608	218	137	audit	audit	NOUN
ejsice-4608	218	138	evidence	evidence	NOUN
ejsice-4608	218	139	over	over	ADP
ejsice-4608	218	140	15	15	NUM
ejsice-4608	218	141	year	year	NOUN
ejsice-4608	218	142	.	.	PUNCT
ejsice-4608	219	1	d	d	X
ejsice-4608	219	2	)	)	PUNCT
ejsice-4608	219	3	e	e	NOUN
ejsice-4608	219	4	consists	consist	VERB
ejsice-4608	219	5	of	of	ADP
ejsice-4608	219	6	the	the	DET
ejsice-4608	219	7	category	category	NOUN
ejsice-4608	219	8	engineers	engineer	NOUN
ejsice-4608	219	9	in	in	ADP
ejsice-4608	219	10	operational	operational	ADJ
ejsice-4608	219	11	auditing	auditing	NOUN
ejsice-4608	219	12	and	and	CCONJ
ejsice-4608	219	13	environmental	environmental	ADJ
ejsice-4608	219	14	impact	impact	NOUN
ejsice-4608	219	15	assessment	assessment	NOUN
ejsice-4608	219	16	who	who	PRON
ejsice-4608	219	17	demonstrate	demonstrate	VERB
ejsice-4608	219	18	significant	significant	ADJ
ejsice-4608	219	19	experience	experience	NOUN
ejsice-4608	219	20	in	in	ADP
ejsice-4608	219	21	re	re	VERB
ejsice-4608	219	22	-	-	VERB
ejsice-4608	219	23	performing	perform	VERB
ejsice-4608	219	24	audit	audit	NOUN
ejsice-4608	219	25	evidence	evidence	NOUN
ejsice-4608	219	26	on	on	ADP
ejsice-4608	219	27	site	site	NOUN
ejsice-4608	219	28	over	over	ADP
ejsice-4608	219	29	10	10	NUM
ejsice-4608	219	30	years	year	NOUN
ejsice-4608	219	31	.	.	PUNCT
ejsice-4608	220	1	third	third	ADJ
ejsice-4608	220	2	evidence	evidence	NOUN
ejsice-4608	220	3	:	:	PUNCT
ejsice-4608	220	4	there	there	PRON
ejsice-4608	220	5	is	be	VERB
ejsice-4608	220	6	a	a	DET
ejsice-4608	220	7	positive	positive	ADJ
ejsice-4608	220	8	association	association	NOUN
ejsice-4608	220	9	between	between	ADP
ejsice-4608	220	10	independence	independence	NOUN
ejsice-4608	220	11	of	of	ADP
ejsice-4608	220	12	advisory	advisory	ADJ
ejsice-4608	220	13	body	body	NOUN
ejsice-4608	220	14	(	(	PUNCT
ejsice-4608	220	15	ind	ind	NOUN
ejsice-4608	220	16	)	)	PUNCT
ejsice-4608	220	17	and	and	CCONJ
ejsice-4608	220	18	quality	quality	NOUN
ejsice-4608	220	19	of	of	ADP
ejsice-4608	220	20	advisory	advisory	ADJ
ejsice-4608	220	21	body	body	NOUN
ejsice-4608	220	22	:	:	PUNCT
ejsice-4608	220	23	the	the	DET
ejsice-4608	220	24	variable	variable	ADJ
ejsice-4608	220	25	independence	independence	NOUN
ejsice-4608	220	26	ranges	range	VERB
ejsice-4608	220	27	from	from	ADP
ejsice-4608	220	28	0	0	NUM
ejsice-4608	220	29	to	to	ADP
ejsice-4608	220	30	1	1	NUM
ejsice-4608	220	31	.	.	PUNCT
ejsice-4608	221	1	source	source	NOUN
ejsice-4608	221	2	:	:	PUNCT
ejsice-4608	221	3	agea	agea	PROPN
ejsice-4608	221	4	pwc	pwc	PROPN
ejsice-4608	221	5	audit	audit	PROPN
ejsice-4608	221	6	reports	report	VERB
ejsice-4608	221	7	2011	2011	NUM
ejsice-4608	221	8	-	-	SYM
ejsice-4608	221	9	2013	2013	NUM
ejsice-4608	221	10	and	and	CCONJ
ejsice-4608	221	11	agea	agea	PROPN
ejsice-4608	221	12	pwc	pwc	PROPN
ejsice-4608	221	13	special	special	ADJ
ejsice-4608	221	14	report	report	NOUN
ejsice-4608	221	15	2014	2014	NUM
ejsice-4608	221	16	this	this	DET
ejsice-4608	221	17	three	three	NUM
ejsice-4608	221	18	hypothesis	hypothesis	NOUN
ejsice-4608	221	19	introducing	introduce	VERB
ejsice-4608	221	20	social	social	ADJ
ejsice-4608	221	21	responsibility	responsibility	NOUN
ejsice-4608	221	22	legitimation	legitimation	NOUN
ejsice-4608	221	23	role	role	NOUN
ejsice-4608	221	24	of	of	ADP
ejsice-4608	221	25	legislative	legislative	ADJ
ejsice-4608	221	26	decree	decree	NOUN
ejsice-4608	221	27	286/1999	286/1999	NUM
ejsice-4608	221	28	in	in	ADP
ejsice-4608	221	29	italy	italy	PROPN
ejsice-4608	221	30	(	(	PUNCT
ejsice-4608	221	31	noe	noe	PROPN
ejsice-4608	221	32	2006	2006	NUM
ejsice-4608	221	33	)	)	PUNCT
ejsice-4608	221	34	.	.	PUNCT
ejsice-4608	222	1	the	the	DET
ejsice-4608	222	2	quality	quality	NOUN
ejsice-4608	222	3	composition	composition	NOUN
ejsice-4608	222	4	of	of	ADP
ejsice-4608	222	5	advisory	advisory	ADJ
ejsice-4608	222	6	body	body	NOUN
ejsice-4608	222	7	legitimates	legitimate	VERB
ejsice-4608	222	8	their	their	PRON
ejsice-4608	222	9	quality	quality	NOUN
ejsice-4608	222	10	of	of	ADP
ejsice-4608	222	11	the	the	DET
ejsice-4608	222	12	audit	audit	NOUN
ejsice-4608	222	13	to	to	ADP
ejsice-4608	222	14	preventing	prevent	VERB
ejsice-4608	222	15	fraud	fraud	NOUN
ejsice-4608	222	16	and	and	CCONJ
ejsice-4608	222	17	corruption	corruption	NOUN
ejsice-4608	222	18	and	and	CCONJ
ejsice-4608	222	19	legitimates	legitimate	VERB
ejsice-4608	222	20	trust	trust	NOUN
ejsice-4608	222	21	in	in	ADP
ejsice-4608	222	22	the	the	DET
ejsice-4608	222	23	“	"	PUNCT
ejsice-4608	222	24	ritual	ritual	NOUN
ejsice-4608	222	25	of	of	ADP
ejsice-4608	222	26	verification”(mendez	verification”(mendez	PROPN
ejsice-4608	222	27	2011	2011	NUM
ejsice-4608	222	28	)	)	PUNCT
ejsice-4608	222	29	.	.	PUNCT
ejsice-4608	223	1	tab	tab	NOUN
ejsice-4608	223	2	.	.	PUNCT
ejsice-4608	224	1	6	6	NUM
ejsice-4608	224	2	corporate	corporate	ADJ
ejsice-4608	224	3	disclosure	disclosure	NOUN
ejsice-4608	224	4	of	of	ADP
ejsice-4608	224	5	legislative	legislative	ADJ
ejsice-4608	224	6	decree	decree	NOUN
ejsice-4608	224	7	286/99	286/99	NUM
ejsice-4608	224	8	.	.	PUNCT
ejsice-4608	225	1	examined	examine	VERB
ejsice-4608	225	2	disclosure	disclosure	NOUN
ejsice-4608	225	3	dependent	dependent	ADJ
ejsice-4608	225	4	variable	variable	ADJ
ejsice-4608	225	5	value	value	NOUN
ejsice-4608	225	6	at	at	ADP
ejsice-4608	225	7	31.12.2013	31.12.2013	NUM
ejsice-4608	225	8	number	number	NOUN
ejsice-4608	225	9	of	of	ADP
ejsice-4608	225	10	member	member	NOUN
ejsice-4608	225	11	of	of	ADP
ejsice-4608	225	12	advisory	advisory	ADJ
ejsice-4608	225	13	body	body	NOUN
ejsice-4608	225	14	num	num	NOUN
ejsice-4608	225	15	(	(	PUNCT
ejsice-4608	225	16	1;2;3	1;2;3	NUM
ejsice-4608	225	17	)	)	PUNCT
ejsice-4608	225	18	qualification	qualification	NOUN
ejsice-4608	225	19	member	member	NOUN
ejsice-4608	225	20	of	of	ADP
ejsice-4608	225	21	advisory	advisory	ADJ
ejsice-4608	225	22	body	body	NOUN
ejsice-4608	225	23	qm	qm	PROPN
ejsice-4608	225	24	(	(	PUNCT
ejsice-4608	225	25	lawyer=4;internal	lawyer=4;internal	PROPN
ejsice-4608	225	26	auditor=3	auditor=3	PROPN
ejsice-4608	225	27	;	;	PUNCT
ejsice-4608	225	28	engineer=2	engineer=2	PROPN
ejsice-4608	225	29	;	;	PUNCT
ejsice-4608	225	30	other=1	other=1	NUM
ejsice-4608	225	31	)	)	PUNCT
ejsice-4608	226	1	qm	qm	PROPN
ejsice-4608	226	2	=	=	PROPN
ejsice-4608	226	3	l+ia+e+o	l+ia+e+o	PROPN
ejsice-4608	226	4	independence	independence	NOUN
ejsice-4608	226	5	member	member	NOUN
ejsice-4608	226	6	of	of	ADP
ejsice-4608	226	7	advisory	advisory	ADJ
ejsice-4608	226	8	body	body	NOUN
ejsice-4608	226	9	ind	ind	NOUN
ejsice-4608	226	10	variance	variance	NOUN
ejsice-4608	226	11	0	0	NUM
ejsice-4608	226	12	-	-	SYM
ejsice-4608	226	13	1	1	NUM
ejsice-4608	226	14	indipendent	indipendent	ADJ
ejsice-4608	226	15	members	member	NOUN
ejsice-4608	226	16	odv	odv	VERB
ejsice-4608	227	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ejsice-4608	227	2	𝑚𝑒𝑚𝑏𝑒𝑟	𝑚𝑒𝑚𝑏𝑒𝑟	ADJ
ejsice-4608	227	3	𝑂𝑑𝑉	𝑂𝑑𝑉	NOUN
ejsice-4608	227	4	source	source	NOUN
ejsice-4608	227	5	:	:	PUNCT
ejsice-4608	227	6	agea	agea	PROPN
ejsice-4608	227	7	pwc	pwc	PROPN
ejsice-4608	227	8	audit	audit	PROPN
ejsice-4608	227	9	reports	report	VERB
ejsice-4608	227	10	2011	2011	NUM
ejsice-4608	227	11	-	-	SYM
ejsice-4608	227	12	2013	2013	NUM
ejsice-4608	227	13	and	and	CCONJ
ejsice-4608	227	14	agea	agea	PROPN
ejsice-4608	227	15	pwc	pwc	PROPN
ejsice-4608	227	16	special	special	PROPN
ejsice-4608	227	17	report	report	NOUN
ejsice-4608	227	18	2014	2014	NUM
ejsice-4608	227	19	tab	tab	NOUN
ejsice-4608	227	20	.	.	PUNCT
ejsice-4608	227	21	7	7	NUM
ejsice-4608	227	22	descriptive	descriptive	ADJ
ejsice-4608	227	23	statistics	statistic	NOUN
ejsice-4608	227	24	of	of	ADP
ejsice-4608	227	25	corporate	corporate	ADJ
ejsice-4608	227	26	disclosure	disclosure	NOUN
ejsice-4608	227	27	of	of	ADP
ejsice-4608	227	28	legislative	legislative	ADJ
ejsice-4608	227	29	decree	decree	NOUN
ejsice-4608	227	30	286/99	286/99	NUM
ejsice-4608	227	31	.	.	PUNCT
ejsice-4608	228	1	examined	examine	VERB
ejsice-4608	228	2	statistics	statistic	NOUN
ejsice-4608	228	3	number	number	NOUN
ejsice-4608	228	4	of	of	ADP
ejsice-4608	228	5	member	member	NOUN
ejsice-4608	228	6	of	of	ADP
ejsice-4608	228	7	advisory	advisory	ADJ
ejsice-4608	228	8	body	body	NOUN
ejsice-4608	228	9	qualification	qualification	NOUN
ejsice-4608	228	10	member	member	NOUN
ejsice-4608	228	11	of	of	ADP
ejsice-4608	228	12	advisory	advisory	ADJ
ejsice-4608	228	13	body	body	NOUN
ejsice-4608	228	14	independence	independence	NOUN
ejsice-4608	228	15	member	member	NOUN
ejsice-4608	228	16	of	of	ADP
ejsice-4608	228	17	advisory	advisory	ADJ
ejsice-4608	228	18	body	body	NOUN
ejsice-4608	228	19	median	median	NOUN
ejsice-4608	228	20	2,8	2,8	NUM
ejsice-4608	228	21	7	7	NUM
ejsice-4608	228	22	0,7	0,7	NUM
ejsice-4608	228	23	european	european	ADJ
ejsice-4608	228	24	journal	journal	PROPN
ejsice-4608	228	25	of	of	ADP
ejsice-4608	228	26	social	social	ADJ
ejsice-4608	228	27	impact	impact	NOUN
ejsice-4608	228	28	and	and	CCONJ
ejsice-4608	228	29	circular	circular	ADJ
ejsice-4608	228	30	economy	economy	NOUN
ejsice-4608	228	31	issn	issn	NOUN
ejsice-4608	228	32	:	:	PUNCT
ejsice-4608	228	33	2704	2704	NUM
ejsice-4608	228	34	-	-	SYM
ejsice-4608	228	35	9906	9906	NUM
ejsice-4608	228	36	doi	doi	NOUN
ejsice-4608	228	37	:	:	PUNCT
ejsice-4608	228	38	10.13135/2704	10.13135/2704	NUM
ejsice-4608	228	39	-	-	SYM
ejsice-4608	228	40	9906/4608	9906/4608	NUM
ejsice-4608	228	41	published	publish	VERB
ejsice-4608	228	42	by	by	ADP
ejsice-4608	228	43	university	university	PROPN
ejsice-4608	228	44	of	of	ADP
ejsice-4608	228	45	turin	turin	PROPN
ejsice-4608	228	46	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	228	47	ejsice	ejsice	PROPN
ejsice-4608	228	48	content	content	NOUN
ejsice-4608	228	49	is	be	AUX
ejsice-4608	228	50	licensed	license	VERB
ejsice-4608	228	51	under	under	ADP
ejsice-4608	228	52	a	a	DET
ejsice-4608	228	53	creative	creative	ADJ
ejsice-4608	228	54	commons	common	NOUN
ejsice-4608	228	55	attribution	attribution	NOUN
ejsice-4608	228	56	4.0	4.0	NUM
ejsice-4608	228	57	international	international	ADJ
ejsice-4608	228	58	license	license	NOUN
ejsice-4608	228	59	32	32	NUM
ejsice-4608	228	60	mean	mean	NOUN
ejsice-4608	228	61	1,5	1,5	NUM
ejsice-4608	228	62	5,5	5,5	NUM
ejsice-4608	228	63	0,5	0,5	NUM
ejsice-4608	228	64	variance	variance	NOUN
ejsice-4608	228	65	0,21	0,21	NUM
ejsice-4608	228	66	6	6	NUM
ejsice-4608	228	67	0,30	0,30	NUM
ejsice-4608	228	68	source	source	NOUN
ejsice-4608	228	69	:	:	PUNCT
ejsice-4608	228	70	agea	agea	PROPN
ejsice-4608	228	71	pwc	pwc	PROPN
ejsice-4608	228	72	audit	audit	PROPN
ejsice-4608	228	73	reports	report	VERB
ejsice-4608	228	74	2011	2011	NUM
ejsice-4608	228	75	-	-	SYM
ejsice-4608	228	76	2013	2013	NUM
ejsice-4608	228	77	and	and	CCONJ
ejsice-4608	228	78	agea	agea	PROPN
ejsice-4608	228	79	pwc	pwc	PROPN
ejsice-4608	228	80	special	special	ADJ
ejsice-4608	228	81	report	report	NOUN
ejsice-4608	228	82	2014	2014	NUM
ejsice-4608	228	83	7.5	7.5	NUM
ejsice-4608	228	84	research	research	NOUN
ejsice-4608	228	85	model	model	NOUN
ejsice-4608	228	86	to	to	PART
ejsice-4608	228	87	tested	test	VERB
ejsice-4608	228	88	the	the	DET
ejsice-4608	228	89	hypotheses	hypothesis	NOUN
ejsice-4608	228	90	we	we	PRON
ejsice-4608	228	91	used	use	VERB
ejsice-4608	228	92	the	the	DET
ejsice-4608	228	93	research	research	NOUN
ejsice-4608	228	94	model	model	NOUN
ejsice-4608	228	95	specified	specify	VERB
ejsice-4608	228	96	in	in	ADP
ejsice-4608	228	97	the	the	DET
ejsice-4608	228	98	follow	follow	NOUN
ejsice-4608	228	99	equation	equation	NOUN
ejsice-4608	228	100	:	:	PUNCT
ejsice-4608	228	101	𝑆!=	𝑆!=	PROPN
ejsice-4608	228	102	a0	a0	NOUN
ejsice-4608	228	103	+	+	CCONJ
ejsice-4608	228	104	a1	a1	NOUN
ejsice-4608	228	105	(	(	PUNCT
ejsice-4608	228	106	debt	debt	NOUN
ejsice-4608	228	107	register	register	NOUN
ejsice-4608	228	108	evidence	evidence	NOUN
ejsice-4608	228	109	)	)	PUNCT
ejsice-4608	228	110	+	+	NUM
ejsice-4608	228	111	a2	a2	PROPN
ejsice-4608	228	112	(	(	PUNCT
ejsice-4608	228	113	internal	internal	ADJ
ejsice-4608	228	114	audit	audit	NOUN
ejsice-4608	228	115	statistics	statistic	NOUN
ejsice-4608	228	116	)	)	PUNCT
ejsice-4608	229	1	+	+	NUM
ejsice-4608	229	2	a3	a3	NOUN
ejsice-4608	229	3	(	(	PUNCT
ejsice-4608	229	4	squeeze	squeeze	NOUN
ejsice-4608	229	5	-	-	PUNCT
ejsice-4608	229	6	out	out	ADP
ejsice-4608	229	7	audit	audit	NOUN
ejsice-4608	229	8	evidence	evidence	NOUN
ejsice-4608	229	9	)	)	PUNCT
ejsice-4608	230	1	+	+	CCONJ
ejsice-4608	230	2	ξ	ξ	X
ejsice-4608	230	3	where	where	SCONJ
ejsice-4608	230	4	:	:	PUNCT
ejsice-4608	230	5	symbols	symbol	NOUN
ejsice-4608	230	6	description	description	NOUN
ejsice-4608	230	7	value	value	NOUN
ejsice-4608	230	8	al	al	PROPN
ejsice-4608	230	9	31.12.2013	31.12.2013	PROPN
ejsice-4608	230	10	a0	a0	PROPN
ejsice-4608	230	11	intercept	intercept	NOUN
ejsice-4608	230	12	external	external	ADJ
ejsice-4608	230	13	audit	audit	NOUN
ejsice-4608	230	14	impact	impact	NOUN
ejsice-4608	230	15	debt	debt	NOUN
ejsice-4608	230	16	register	register	VERB
ejsice-4608	230	17	evidence	evidence	NOUN
ejsice-4608	230	18	power	power	NOUN
ejsice-4608	230	19	of	of	ADP
ejsice-4608	230	20	size	size	NOUN
ejsice-4608	230	21	@log𝐴𝑠𝑠𝑒𝑡	@log𝐴𝑠𝑠𝑒𝑡	PROPN
ejsice-4608	230	22	.	.	PUNCT
ejsice-4608	231	1	/0	/0	PUNCT
ejsice-4608	231	2	!	!	PUNCT
ejsice-4608	232	1	internal	internal	ADJ
ejsice-4608	232	2	audit	audit	NOUN
ejsice-4608	232	3	statistics	statistic	NOUN
ejsice-4608	232	4	inspection	inspection	NOUN
ejsice-4608	232	5	evidence	evidence	NOUN
ejsice-4608	232	6	∏10	∏10	PROPN
ejsice-4608	232	7	!	!	PUNCT
ejsice-4608	232	8	.	.	PUNCT
ejsice-4608	233	1	log	log	NOUN
ejsice-4608	233	2	inspection	inspection	NOUN
ejsice-4608	233	3	squeeze	squeeze	NOUN
ejsice-4608	233	4	-	-	PUNCT
ejsice-4608	233	5	out	out	ADP
ejsice-4608	233	6	audit	audit	NOUN
ejsice-4608	233	7	evidence	evidence	NOUN
ejsice-4608	233	8	dummy	dummy	NOUN
ejsice-4608	233	9	[	[	X
ejsice-4608	233	10	0;1	0;1	X
ejsice-4608	233	11	]	]	X
ejsice-4608	233	12	ξ	ξ	PRON
ejsice-4608	233	13	residual	residual	ADJ
ejsice-4608	233	14	residual	residual	ADJ
ejsice-4608	233	15	funds	fund	NOUN
ejsice-4608	233	16	access	access	NOUN
ejsice-4608	233	17	7.6	7.6	NUM
ejsice-4608	233	18	.	.	PUNCT
ejsice-4608	233	19	results	result	VERB
ejsice-4608	233	20	the	the	DET
ejsice-4608	233	21	table	table	NOUN
ejsice-4608	233	22	8	8	NUM
ejsice-4608	233	23	contains	contain	VERB
ejsice-4608	233	24	the	the	DET
ejsice-4608	233	25	descriptive	descriptive	ADJ
ejsice-4608	233	26	statistic	statistic	NOUN
ejsice-4608	233	27	of	of	ADP
ejsice-4608	233	28	the	the	DET
ejsice-4608	233	29	independents	independent	NOUN
ejsice-4608	233	30	variables	variable	NOUN
ejsice-4608	233	31	.	.	PUNCT
ejsice-4608	234	1	tab	tab	NOUN
ejsice-4608	234	2	.	.	PUNCT
ejsice-4608	234	3	8	8	NUM
ejsice-4608	234	4	descriptive	descriptive	ADJ
ejsice-4608	234	5	statistics	statistic	NOUN
ejsice-4608	234	6	.	.	PUNCT
ejsice-4608	235	1	variable	variable	ADJ
ejsice-4608	235	2	mean	mean	VERB
ejsice-4608	235	3	std	std	PROPN
ejsice-4608	235	4	.	.	PROPN
ejsice-4608	236	1	dev	dev	PROPN
ejsice-4608	236	2	min	min	PROPN
ejsice-4608	236	3	max	max	PROPN
ejsice-4608	236	4	debt	debt	PROPN
ejsice-4608	236	5	register	register	VERB
ejsice-4608	236	6	evidence	evidence	NOUN
ejsice-4608	236	7	12,5	12,5	NUM
ejsice-4608	236	8	2,59	2,59	NUM
ejsice-4608	236	9	1,05	1,05	NUM
ejsice-4608	236	10	20,35	20,35	NUM
ejsice-4608	236	11	internal	internal	ADJ
ejsice-4608	236	12	audit	audit	NOUN
ejsice-4608	236	13	statistics	statistic	NOUN
ejsice-4608	236	14	1,5	1,5	NUM
ejsice-4608	236	15	%	%	NOUN
ejsice-4608	236	16	0,99	0,99	NOUN
ejsice-4608	236	17	%	%	NOUN
ejsice-4608	237	1	-2,50	-2,50	CCONJ
ejsice-4608	237	2	%	%	INTJ
ejsice-4608	237	3	40,50	40,50	NUM
ejsice-4608	237	4	%	%	NOUN
ejsice-4608	237	5	squeeze	squeeze	NOUN
ejsice-4608	237	6	-	-	PUNCT
ejsice-4608	237	7	out	out	ADP
ejsice-4608	237	8	audit	audit	NOUN
ejsice-4608	237	9	evidence	evidence	NOUN
ejsice-4608	237	10	0,50	0,50	X
ejsice-4608	237	11	0,25	0,25	NUM
ejsice-4608	237	12	0	0	NUM
ejsice-4608	237	13	1	1	NUM
ejsice-4608	237	14	source	source	NOUN
ejsice-4608	237	15	:	:	PUNCT
ejsice-4608	237	16	agea	agea	PROPN
ejsice-4608	237	17	pwc	pwc	PROPN
ejsice-4608	237	18	audit	audit	PROPN
ejsice-4608	237	19	reports	report	VERB
ejsice-4608	237	20	2011	2011	NUM
ejsice-4608	237	21	-	-	SYM
ejsice-4608	237	22	2013	2013	NUM
ejsice-4608	237	23	and	and	CCONJ
ejsice-4608	237	24	agea	agea	PROPN
ejsice-4608	237	25	pwc	pwc	PROPN
ejsice-4608	237	26	special	special	ADJ
ejsice-4608	237	27	report	report	NOUN
ejsice-4608	237	28	2014	2014	NUM
ejsice-4608	237	29	our	our	PRON
ejsice-4608	237	30	sample	sample	NOUN
ejsice-4608	237	31	covers	cover	VERB
ejsice-4608	237	32	a	a	DET
ejsice-4608	237	33	wide	wide	ADJ
ejsice-4608	237	34	range	range	NOUN
ejsice-4608	237	35	of	of	ADP
ejsice-4608	237	36	data	datum	NOUN
ejsice-4608	237	37	:	:	PUNCT
ejsice-4608	237	38	some	some	DET
ejsice-4608	237	39	very	very	ADV
ejsice-4608	237	40	small	small	ADJ
ejsice-4608	237	41	,	,	PUNCT
ejsice-4608	237	42	some	some	DET
ejsice-4608	237	43	very	very	ADV
ejsice-4608	237	44	large	large	ADJ
ejsice-4608	237	45	.	.	PUNCT
ejsice-4608	238	1	they	they	PRON
ejsice-4608	238	2	have	have	VERB
ejsice-4608	238	3	median	median	ADJ
ejsice-4608	238	4	debt	debt	NOUN
ejsice-4608	238	5	register	register	VERB
ejsice-4608	238	6	equal	equal	ADJ
ejsice-4608	238	7	to	to	ADP
ejsice-4608	238	8	10,22	10,22	NUM
ejsice-4608	238	9	;	;	PUNCT
ejsice-4608	238	10	the	the	DET
ejsice-4608	238	11	median	median	NOUN
ejsice-4608	238	12	of	of	ADP
ejsice-4608	238	13	audit	audit	NOUN
ejsice-4608	238	14	statistics	statistic	NOUN
ejsice-4608	238	15	is	be	AUX
ejsice-4608	238	16	3,55	3,55	NUM
ejsice-4608	238	17	%	%	NOUN
ejsice-4608	238	18	.	.	PUNCT
ejsice-4608	239	1	they	they	PRON
ejsice-4608	239	2	are	be	AUX
ejsice-4608	239	3	generally	generally	ADV
ejsice-4608	239	4	not	not	PART
ejsice-4608	239	5	highly	highly	ADV
ejsice-4608	239	6	squeeze	squeeze	NOUN
ejsice-4608	239	7	-	-	PUNCT
ejsice-4608	239	8	out	out	ADP
ejsice-4608	239	9	audit	audit	NOUN
ejsice-4608	239	10	,	,	PUNCT
ejsice-4608	239	11	considering	consider	VERB
ejsice-4608	239	12	that	that	SCONJ
ejsice-4608	239	13	they	they	PRON
ejsice-4608	239	14	have	have	VERB
ejsice-4608	239	15	a	a	DET
ejsice-4608	239	16	squeezeout	squeezeout	NOUN
ejsice-4608	239	17	audit	audit	NOUN
ejsice-4608	239	18	that	that	PRON
ejsice-4608	239	19	is	be	AUX
ejsice-4608	239	20	on	on	ADP
ejsice-4608	239	21	median	median	PROPN
ejsice-4608	239	22	equal	equal	ADJ
ejsice-4608	239	23	to	to	ADP
ejsice-4608	239	24	0,12	0,12	NUM
ejsice-4608	239	25	.	.	PUNCT
ejsice-4608	240	1	in	in	ADP
ejsice-4608	240	2	table	table	NOUN
ejsice-4608	240	3	9	9	NUM
ejsice-4608	240	4	there	there	PRON
ejsice-4608	240	5	is	be	VERB
ejsice-4608	240	6	the	the	DET
ejsice-4608	240	7	multivariate	multivariate	NOUN
ejsice-4608	240	8	regression	regression	NOUN
ejsice-4608	240	9	results	result	NOUN
ejsice-4608	240	10	using	use	VERB
ejsice-4608	240	11	the	the	DET
ejsice-4608	240	12	equation	equation	NOUN
ejsice-4608	240	13	𝑆	𝑆	PROPN
ejsice-4608	240	14	!	!	PROPN
ejsice-4608	240	15	,	,	PUNCT
ejsice-4608	240	16	and	and	CCONJ
ejsice-4608	240	17	estimate	estimate	VERB
ejsice-4608	240	18	the	the	DET
ejsice-4608	240	19	coefficients	coefficient	NOUN
ejsice-4608	240	20	and	and	CCONJ
ejsice-4608	240	21	corresponding	corresponding	ADJ
ejsice-4608	240	22	t	t	PROPN
ejsice-4608	240	23	-	-	PUNCT
ejsice-4608	240	24	value	value	NOUN
ejsice-4608	240	25	.	.	PUNCT
ejsice-4608	241	1	european	european	ADJ
ejsice-4608	241	2	journal	journal	PROPN
ejsice-4608	241	3	of	of	ADP
ejsice-4608	241	4	social	social	ADJ
ejsice-4608	241	5	impact	impact	NOUN
ejsice-4608	241	6	and	and	CCONJ
ejsice-4608	241	7	circular	circular	ADJ
ejsice-4608	241	8	economy	economy	NOUN
ejsice-4608	241	9	issn	issn	NOUN
ejsice-4608	241	10	:	:	PUNCT
ejsice-4608	241	11	2704	2704	NUM
ejsice-4608	241	12	-	-	SYM
ejsice-4608	241	13	9906	9906	NUM
ejsice-4608	241	14	doi	doi	NOUN
ejsice-4608	241	15	:	:	PUNCT
ejsice-4608	241	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	241	17	-	-	SYM
ejsice-4608	241	18	9906/4608	9906/4608	NUM
ejsice-4608	241	19	published	publish	VERB
ejsice-4608	241	20	by	by	ADP
ejsice-4608	241	21	university	university	PROPN
ejsice-4608	241	22	of	of	ADP
ejsice-4608	241	23	turin	turin	PROPN
ejsice-4608	241	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	241	25	ejsice	ejsice	PROPN
ejsice-4608	241	26	content	content	NOUN
ejsice-4608	241	27	is	be	AUX
ejsice-4608	241	28	licensed	license	VERB
ejsice-4608	241	29	under	under	ADP
ejsice-4608	241	30	a	a	DET
ejsice-4608	241	31	creative	creative	ADJ
ejsice-4608	241	32	commons	common	NOUN
ejsice-4608	241	33	attribution	attribution	NOUN
ejsice-4608	241	34	4.0	4.0	NUM
ejsice-4608	241	35	international	international	ADJ
ejsice-4608	241	36	license	license	NOUN
ejsice-4608	241	37	33	33	NUM
ejsice-4608	241	38	tab	tab	NOUN
ejsice-4608	241	39	.	.	PUNCT
ejsice-4608	242	1	9	9	NUM
ejsice-4608	242	2	–	–	PUNCT
ejsice-4608	242	3	multivariate	multivariate	NOUN
ejsice-4608	242	4	regression	regression	NOUN
ejsice-4608	242	5	regress	regress	ADJ
ejsice-4608	242	6	model	model	PROPN
ejsice-4608	242	7	coefficient	coefficient	PROPN
ejsice-4608	242	8	t	t	PROPN
ejsice-4608	242	9	value	value	NOUN
ejsice-4608	242	10	p	p	PROPN
ejsice-4608	242	11	>	>	X
ejsice-4608	242	12	t	t	PROPN
ejsice-4608	242	13	intercept	intercept	NOUN
ejsice-4608	242	14	-1,8	-1,8	PUNCT
ejsice-4608	242	15	4,50	4,50	X
ejsice-4608	242	16	0,01	0,01	PUNCT
ejsice-4608	242	17	*	*	PUNCT
ejsice-4608	242	18	*	*	PUNCT
ejsice-4608	242	19	*	*	PUNCT
ejsice-4608	242	20	debt	debt	NOUN
ejsice-4608	242	21	register	register	NOUN
ejsice-4608	242	22	evidence	evidence	NOUN
ejsice-4608	242	23	-2,4	-2,4	PROPN
ejsice-4608	242	24	2,5	2,5	NUM
ejsice-4608	242	25	0,99	0,99	PUNCT
ejsice-4608	242	26	internal	internal	ADJ
ejsice-4608	242	27	audit	audit	NOUN
ejsice-4608	242	28	statistics	statistic	NOUN
ejsice-4608	242	29	0,2	0,2	NUM
ejsice-4608	242	30	4	4	NUM
ejsice-4608	242	31	0,01	0,01	NUM
ejsice-4608	242	32	*	*	PUNCT
ejsice-4608	242	33	*	*	PUNCT
ejsice-4608	242	34	*	*	NOUN
ejsice-4608	242	35	squeeze	squeeze	VERB
ejsice-4608	242	36	-	-	PUNCT
ejsice-4608	242	37	out	out	ADP
ejsice-4608	242	38	audit	audit	NOUN
ejsice-4608	242	39	evidence	evidence	NOUN
ejsice-4608	242	40	0,5	0,5	X
ejsice-4608	242	41	-2,5	-2,5	PROPN
ejsice-4608	243	1	0,45	0,45	NUM
ejsice-4608	243	2	r2	r2	PROPN
ejsice-4608	243	3	0,55	0,55	PUNCT
ejsice-4608	244	1	*	*	PUNCT
ejsice-4608	245	1	*	*	PUNCT
ejsice-4608	245	2	*	*	PUNCT
ejsice-4608	246	1	*	*	PUNCT
ejsice-4608	246	2	*	*	PUNCT
ejsice-4608	246	3	*	*	PUNCT
ejsice-4608	246	4	significant	significant	ADJ
ejsice-4608	246	5	at	at	ADP
ejsice-4608	246	6	the	the	DET
ejsice-4608	246	7	0.1	0.1	NUM
ejsice-4608	246	8	,	,	PUNCT
ejsice-4608	246	9	0.05	0.05	NUM
ejsice-4608	246	10	and	and	CCONJ
ejsice-4608	246	11	0.01	0.01	NUM
ejsice-4608	246	12	level	level	NOUN
ejsice-4608	246	13	.	.	PUNCT
ejsice-4608	247	1	source	source	NOUN
ejsice-4608	247	2	:	:	PUNCT
ejsice-4608	247	3	agea	agea	PROPN
ejsice-4608	247	4	pwc	pwc	PROPN
ejsice-4608	247	5	audit	audit	PROPN
ejsice-4608	247	6	reports	report	VERB
ejsice-4608	247	7	2011	2011	NUM
ejsice-4608	247	8	-	-	SYM
ejsice-4608	247	9	2013	2013	NUM
ejsice-4608	247	10	and	and	CCONJ
ejsice-4608	247	11	agea	agea	PROPN
ejsice-4608	247	12	pwc	pwc	PROPN
ejsice-4608	247	13	special	special	ADJ
ejsice-4608	247	14	report	report	NOUN
ejsice-4608	247	15	2014	2014	NUM
ejsice-4608	247	16	the	the	DET
ejsice-4608	247	17	model	model	NOUN
ejsice-4608	247	18	is	be	AUX
ejsice-4608	247	19	significant	significant	ADJ
ejsice-4608	247	20	(	(	PUNCT
ejsice-4608	247	21	0,01	0,01	NUM
ejsice-4608	247	22	level	level	NOUN
ejsice-4608	247	23	)	)	PUNCT
ejsice-4608	247	24	and	and	CCONJ
ejsice-4608	247	25	the	the	DET
ejsice-4608	247	26	adjusted	adjust	VERB
ejsice-4608	247	27	r2	r2	NOUN
ejsice-4608	247	28	are	be	AUX
ejsice-4608	247	29	0,55	0,55	PRON
ejsice-4608	247	30	.	.	PUNCT
ejsice-4608	248	1	the	the	DET
ejsice-4608	248	2	independent	independent	ADJ
ejsice-4608	248	3	variable	variable	NOUN
ejsice-4608	248	4	has	have	VERB
ejsice-4608	248	5	significant	significant	ADJ
ejsice-4608	248	6	result	result	NOUN
ejsice-4608	248	7	(	(	PUNCT
ejsice-4608	248	8	0,01	0,01	ADJ
ejsice-4608	248	9	level	level	NOUN
ejsice-4608	248	10	)	)	PUNCT
ejsice-4608	248	11	is	be	AUX
ejsice-4608	248	12	internal	internal	ADJ
ejsice-4608	248	13	audit	audit	NOUN
ejsice-4608	248	14	statistics	statistic	NOUN
ejsice-4608	248	15	(	(	PUNCT
ejsice-4608	248	16	h2	h2	NOUN
ejsice-4608	248	17	)	)	PUNCT
ejsice-4608	248	18	.	.	PUNCT
ejsice-4608	249	1	8	8	X
ejsice-4608	249	2	.	.	PUNCT
ejsice-4608	249	3	conclusions	conclusion	NOUN
ejsice-4608	249	4	this	this	DET
ejsice-4608	249	5	study	study	NOUN
ejsice-4608	249	6	analyses	analyse	VERB
ejsice-4608	249	7	the	the	DET
ejsice-4608	249	8	characteristic	characteristic	NOUN
ejsice-4608	249	9	and	and	CCONJ
ejsice-4608	249	10	the	the	DET
ejsice-4608	249	11	determinants	determinant	NOUN
ejsice-4608	249	12	of	of	ADP
ejsice-4608	249	13	the	the	DET
ejsice-4608	249	14	legislative	legislative	ADJ
ejsice-4608	249	15	decree	decree	NOUN
ejsice-4608	249	16	286/1999	286/1999	NUM
ejsice-4608	249	17	in	in	ADP
ejsice-4608	249	18	quality	quality	NOUN
ejsice-4608	249	19	of	of	ADP
ejsice-4608	249	20	advisory	advisory	ADJ
ejsice-4608	249	21	body	body	NOUN
ejsice-4608	249	22	in	in	ADP
ejsice-4608	249	23	102	102	NUM
ejsice-4608	249	24	act	act	NOUN
ejsice-4608	249	25	’s	’s	PART
ejsice-4608	249	26	director	director	NOUN
ejsice-4608	249	27	of	of	ADP
ejsice-4608	249	28	paying	pay	VERB
ejsice-4608	249	29	agencies	agency	NOUN
ejsice-4608	249	30	agea	agea	NOUN
ejsice-4608	249	31	at	at	ADP
ejsice-4608	249	32	31.12.2013	31.12.2013	NUM
ejsice-4608	249	33	.	.	PUNCT
ejsice-4608	250	1	the	the	DET
ejsice-4608	250	2	multivariate	multivariate	NOUN
ejsice-4608	250	3	analyses	analysis	NOUN
ejsice-4608	250	4	shows	show	VERB
ejsice-4608	250	5	a	a	DET
ejsice-4608	250	6	positive	positive	ADJ
ejsice-4608	250	7	significant	significant	NOUN
ejsice-4608	250	8	related	relate	VERB
ejsice-4608	250	9	,	,	PUNCT
ejsice-4608	250	10	to	to	ADP
ejsice-4608	250	11	the	the	DET
ejsice-4608	250	12	companies	company	NOUN
ejsice-4608	250	13	have	have	VERB
ejsice-4608	250	14	high	high	ADJ
ejsice-4608	250	15	internal	internal	ADJ
ejsice-4608	250	16	audit	audit	NOUN
ejsice-4608	250	17	statistics	statistic	NOUN
ejsice-4608	250	18	have	have	VERB
ejsice-4608	250	19	high	high	ADJ
ejsice-4608	250	20	quality	quality	NOUN
ejsice-4608	250	21	of	of	ADP
ejsice-4608	250	22	advisory	advisory	ADJ
ejsice-4608	250	23	body	body	NOUN
ejsice-4608	250	24	,	,	PUNCT
ejsice-4608	250	25	this	this	DET
ejsice-4608	250	26	fact	fact	NOUN
ejsice-4608	250	27	is	be	AUX
ejsice-4608	250	28	consistent	consistent	ADJ
ejsice-4608	250	29	to	to	ADP
ejsice-4608	250	30	the	the	DET
ejsice-4608	250	31	legitimacy	legitimacy	NOUN
ejsice-4608	250	32	theory	theory	NOUN
ejsice-4608	250	33	.	.	PUNCT
ejsice-4608	251	1	to	to	ADP
ejsice-4608	251	2	future	future	ADJ
ejsice-4608	251	3	research	research	NOUN
ejsice-4608	251	4	predicts	predict	NOUN
ejsice-4608	251	5	increase	increase	VERB
ejsice-4608	251	6	the	the	DET
ejsice-4608	251	7	characteristics	characteristic	NOUN
ejsice-4608	251	8	and	and	CCONJ
ejsice-4608	251	9	analyses	analyse	VERB
ejsice-4608	251	10	comparatively	comparatively	ADV
ejsice-4608	251	11	to	to	ADP
ejsice-4608	251	12	other	other	ADJ
ejsice-4608	251	13	country	country	NOUN
ejsice-4608	251	14	so	so	SCONJ
ejsice-4608	251	15	it	it	PRON
ejsice-4608	251	16	is	be	AUX
ejsice-4608	251	17	possible	possible	ADJ
ejsice-4608	251	18	.	.	PUNCT
ejsice-4608	252	1	some	some	DET
ejsice-4608	252	2	limitation	limitation	NOUN
ejsice-4608	252	3	should	should	AUX
ejsice-4608	252	4	be	be	AUX
ejsice-4608	252	5	considered	consider	VERB
ejsice-4608	252	6	,	,	PUNCT
ejsice-4608	252	7	in	in	ADP
ejsice-4608	252	8	particular	particular	ADJ
ejsice-4608	252	9	the	the	DET
ejsice-4608	252	10	incidence	incidence	NOUN
ejsice-4608	252	11	of	of	ADP
ejsice-4608	252	12	unavailable	unavailable	ADJ
ejsice-4608	252	13	data	datum	NOUN
ejsice-4608	252	14	of	of	ADP
ejsice-4608	252	15	number	number	NOUN
ejsice-4608	252	16	,	,	PUNCT
ejsice-4608	252	17	composition	composition	NOUN
ejsice-4608	252	18	and	and	CCONJ
ejsice-4608	252	19	independence	independence	NOUN
ejsice-4608	252	20	of	of	ADP
ejsice-4608	252	21	advisory	advisory	ADJ
ejsice-4608	252	22	body	body	NOUN
ejsice-4608	252	23	exceeding	exceed	VERB
ejsice-4608	252	24	10	10	NUM
ejsice-4608	252	25	%	%	NOUN
ejsice-4608	252	26	.	.	PUNCT
ejsice-4608	253	1	european	european	ADJ
ejsice-4608	253	2	journal	journal	PROPN
ejsice-4608	253	3	of	of	ADP
ejsice-4608	253	4	social	social	ADJ
ejsice-4608	253	5	impact	impact	NOUN
ejsice-4608	253	6	and	and	CCONJ
ejsice-4608	253	7	circular	circular	ADJ
ejsice-4608	253	8	economy	economy	NOUN
ejsice-4608	253	9	issn	issn	NOUN
ejsice-4608	253	10	:	:	PUNCT
ejsice-4608	253	11	2704	2704	NUM
ejsice-4608	253	12	-	-	SYM
ejsice-4608	253	13	9906	9906	NUM
ejsice-4608	253	14	doi	doi	NOUN
ejsice-4608	253	15	:	:	PUNCT
ejsice-4608	253	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	253	17	-	-	SYM
ejsice-4608	253	18	9906/4608	9906/4608	NUM
ejsice-4608	253	19	published	publish	VERB
ejsice-4608	253	20	by	by	ADP
ejsice-4608	253	21	university	university	PROPN
ejsice-4608	253	22	of	of	ADP
ejsice-4608	253	23	turin	turin	PROPN
ejsice-4608	253	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	253	25	ejsice	ejsice	PROPN
ejsice-4608	253	26	content	content	NOUN
ejsice-4608	253	27	is	be	AUX
ejsice-4608	253	28	licensed	license	VERB
ejsice-4608	253	29	under	under	ADP
ejsice-4608	253	30	a	a	DET
ejsice-4608	253	31	creative	creative	ADJ
ejsice-4608	253	32	commons	common	NOUN
ejsice-4608	253	33	attribution	attribution	NOUN
ejsice-4608	253	34	4.0	4.0	NUM
ejsice-4608	253	35	international	international	ADJ
ejsice-4608	253	36	license	license	NOUN
ejsice-4608	253	37	34	34	NUM
ejsice-4608	253	38	figure	figure	NOUN
ejsice-4608	253	39	1	1	NUM
ejsice-4608	253	40	.	.	PUNCT
ejsice-4608	254	1	control	control	NOUN
ejsice-4608	254	2	activities	activity	NOUN
ejsice-4608	254	3	of	of	ADP
ejsice-4608	254	4	organization	organization	NOUN
ejsice-4608	254	5	settings	setting	NOUN
ejsice-4608	254	6	(	(	PUNCT
ejsice-4608	254	7	d.	d.	NOUN
ejsice-4608	254	8	l.vo	l.vo	PROPN
ejsice-4608	254	9	286/1999	286/1999	NUM
ejsice-4608	254	10	)	)	PUNCT
ejsice-4608	254	11	.	.	PUNCT
ejsice-4608	255	1	activities	activitie	VERB
ejsice-4608	255	2	strategic	strategic	ADJ
ejsice-4608	255	3	evaluation	evaluation	NOUN
ejsice-4608	255	4	and	and	CCONJ
ejsice-4608	255	5	control	control	NOUN
ejsice-4608	255	6	management	management	NOUN
ejsice-4608	255	7	control	control	NOUN
ejsice-4608	255	8	evaluation	evaluation	NOUN
ejsice-4608	255	9	of	of	ADP
ejsice-4608	255	10	managers	manager	NOUN
ejsice-4608	255	11	administrative	administrative	ADJ
ejsice-4608	255	12	accounting	accounting	PROPN
ejsice-4608	255	13	control	control	PROPN
ejsice-4608	255	14	recipients	recipient	VERB
ejsice-4608	255	15	political	political	ADJ
ejsice-4608	255	16	bodies	body	NOUN
ejsice-4608	255	17	executives	executive	NOUN
ejsice-4608	255	18	in	in	ADP
ejsice-4608	255	19	direct	direct	ADJ
ejsice-4608	255	20	contact	contact	NOUN
ejsice-4608	255	21	with	with	ADP
ejsice-4608	255	22	the	the	DET
ejsice-4608	255	23	political	political	ADJ
ejsice-4608	255	24	policy	policy	NOUN
ejsice-4608	255	25	body	body	NOUN
ejsice-4608	255	26	executives	executive	NOUN
ejsice-4608	255	27	in	in	ADP
ejsice-4608	255	28	contact	contact	NOUN
ejsice-4608	255	29	with	with	ADP
ejsice-4608	255	30	the	the	DET
ejsice-4608	255	31	governing	govern	VERB
ejsice-4608	255	32	body	body	NOUN
ejsice-4608	255	33	political	political	ADJ
ejsice-4608	255	34	summits	summit	NOUN
ejsice-4608	255	35	,	,	PUNCT
ejsice-4608	255	36	managers	manager	NOUN
ejsice-4608	255	37	and	and	CCONJ
ejsice-4608	255	38	external	external	ADJ
ejsice-4608	255	39	control	control	NOUN
ejsice-4608	255	40	bodies	body	NOUN
ejsice-4608	255	41	object	object	VERB
ejsice-4608	255	42	guidance	guidance	NOUN
ejsice-4608	255	43	documents	document	NOUN
ejsice-4608	255	44	,	,	PUNCT
ejsice-4608	255	45	management	management	NOUN
ejsice-4608	255	46	documents	document	NOUN
ejsice-4608	255	47	of	of	ADP
ejsice-4608	255	48	executives	executive	NOUN
ejsice-4608	255	49	who	who	PRON
ejsice-4608	255	50	interact	interact	VERB
ejsice-4608	255	51	with	with	ADP
ejsice-4608	255	52	political	political	ADJ
ejsice-4608	255	53	policy	policy	NOUN
ejsice-4608	255	54	bodies	body	NOUN
ejsice-4608	255	55	economy	economy	NOUN
ejsice-4608	255	56	,	,	PUNCT
ejsice-4608	255	57	efficiency	efficiency	NOUN
ejsice-4608	255	58	and	and	CCONJ
ejsice-4608	255	59	effectiveness	effectiveness	NOUN
ejsice-4608	255	60	of	of	ADP
ejsice-4608	255	61	the	the	DET
ejsice-4608	255	62	organizational	organizational	ADJ
ejsice-4608	255	63	entity	entity	NOUN
ejsice-4608	255	64	to	to	PART
ejsice-4608	255	65	which	which	PRON
ejsice-4608	255	66	the	the	DET
ejsice-4608	255	67	manager	manager	NOUN
ejsice-4608	255	68	is	be	AUX
ejsice-4608	255	69	responsible	responsible	ADJ
ejsice-4608	255	70	performance	performance	NOUN
ejsice-4608	255	71	and	and	CCONJ
ejsice-4608	255	72	organizational	organizational	ADJ
ejsice-4608	255	73	skills	skill	NOUN
ejsice-4608	255	74	of	of	ADP
ejsice-4608	255	75	every	every	DET
ejsice-4608	255	76	non	non	ADJ
ejsice-4608	255	77	-	-	ADJ
ejsice-4608	255	78	top	top	ADJ
ejsice-4608	255	79	executive	executive	ADJ
ejsice-4608	255	80	accounting	accounting	NOUN
ejsice-4608	255	81	administrative	administrative	ADJ
ejsice-4608	255	82	correctness	correctness	PROPN
ejsice-4608	255	83	source	source	PROPN
ejsice-4608	255	84	:	:	PUNCT
ejsice-4608	255	85	agea	agea	PROPN
ejsice-4608	255	86	pwc	pwc	PROPN
ejsice-4608	255	87	audit	audit	PROPN
ejsice-4608	255	88	reports	report	VERB
ejsice-4608	255	89	2011	2011	NUM
ejsice-4608	255	90	-	-	SYM
ejsice-4608	255	91	2013	2013	NUM
ejsice-4608	255	92	and	and	CCONJ
ejsice-4608	255	93	agea	agea	PROPN
ejsice-4608	255	94	pwc	pwc	PROPN
ejsice-4608	255	95	special	special	ADJ
ejsice-4608	255	96	report	report	NOUN
ejsice-4608	255	97	2014	2014	NUM
ejsice-4608	255	98	in	in	ADP
ejsice-4608	255	99	conclusion	conclusion	NOUN
ejsice-4608	255	100	the	the	DET
ejsice-4608	255	101	paying	pay	VERB
ejsice-4608	255	102	agencies	agency	NOUN
ejsice-4608	255	103	that	that	PRON
ejsice-4608	255	104	have	have	VERB
ejsice-4608	255	105	high	high	ADJ
ejsice-4608	255	106	profitability	profitability	NOUN
ejsice-4608	255	107	of	of	ADP
ejsice-4608	255	108	internal	internal	ADJ
ejsice-4608	255	109	audit	audit	NOUN
ejsice-4608	255	110	statistics	statistic	NOUN
ejsice-4608	255	111	have	have	VERB
ejsice-4608	255	112	high	high	ADJ
ejsice-4608	255	113	quality	quality	NOUN
ejsice-4608	255	114	of	of	ADP
ejsice-4608	255	115	advisory	advisory	ADJ
ejsice-4608	255	116	body	body	NOUN
ejsice-4608	255	117	,	,	PUNCT
ejsice-4608	255	118	this	this	PRON
ejsice-4608	255	119	legitimates	legitimate	VERB
ejsice-4608	255	120	their	their	PRON
ejsice-4608	255	121	quality	quality	NOUN
ejsice-4608	255	122	of	of	ADP
ejsice-4608	255	123	the	the	DET
ejsice-4608	255	124	audit	audit	NOUN
ejsice-4608	255	125	to	to	ADP
ejsice-4608	255	126	preventing	prevent	VERB
ejsice-4608	255	127	fraud	fraud	NOUN
ejsice-4608	255	128	and	and	CCONJ
ejsice-4608	255	129	corruption	corruption	NOUN
ejsice-4608	255	130	and	and	CCONJ
ejsice-4608	255	131	legitimates	legitimate	VERB
ejsice-4608	255	132	trust	trust	NOUN
ejsice-4608	255	133	in	in	ADP
ejsice-4608	255	134	the	the	DET
ejsice-4608	255	135	“	"	PUNCT
ejsice-4608	255	136	ritual	ritual	NOUN
ejsice-4608	255	137	of	of	ADP
ejsice-4608	255	138	verification	verification	NOUN
ejsice-4608	255	139	”	"	PUNCT
ejsice-4608	255	140	(	(	PUNCT
ejsice-4608	255	141	denichilo	denichilo	ADV
ejsice-4608	255	142	2019c	2019c	NUM
ejsice-4608	255	143	)	)	PUNCT
ejsice-4608	255	144	.	.	PUNCT
ejsice-4608	256	1	the	the	DET
ejsice-4608	256	2	increase	increase	NOUN
ejsice-4608	256	3	in	in	ADP
ejsice-4608	256	4	public	public	ADJ
ejsice-4608	256	5	debt	debt	NOUN
ejsice-4608	256	6	in	in	ADP
ejsice-4608	256	7	the	the	DET
ejsice-4608	256	8	euro	euro	PROPN
ejsice-4608	256	9	area	area	NOUN
ejsice-4608	256	10	during	during	ADP
ejsice-4608	256	11	the	the	DET
ejsice-4608	256	12	crisis	crisis	NOUN
ejsice-4608	256	13	,	,	PUNCT
ejsice-4608	256	14	although	although	SCONJ
ejsice-4608	256	15	more	more	ADJ
ejsice-4608	256	16	contained	contain	VERB
ejsice-4608	256	17	than	than	ADP
ejsice-4608	256	18	that	that	PRON
ejsice-4608	256	19	of	of	ADP
ejsice-4608	256	20	the	the	DET
ejsice-4608	256	21	entire	entire	ADJ
ejsice-4608	256	22	world	world	NOUN
ejsice-4608	256	23	of	of	ADP
ejsice-4608	256	24	mature	mature	ADJ
ejsice-4608	256	25	economies	economy	NOUN
ejsice-4608	256	26	,	,	PUNCT
ejsice-4608	256	27	has	have	AUX
ejsice-4608	256	28	opened	open	VERB
ejsice-4608	256	29	up	up	ADP
ejsice-4608	256	30	a	a	DET
ejsice-4608	256	31	front	front	NOUN
ejsice-4608	256	32	that	that	PRON
ejsice-4608	256	33	has	have	AUX
ejsice-4608	256	34	not	not	PART
ejsice-4608	256	35	yet	yet	ADV
ejsice-4608	256	36	closed	close	VERB
ejsice-4608	256	37	.	.	PUNCT
ejsice-4608	257	1	the	the	DET
ejsice-4608	257	2	question	question	NOUN
ejsice-4608	257	3	of	of	ADP
ejsice-4608	257	4	the	the	DET
ejsice-4608	257	5	possible	possible	ADJ
ejsice-4608	257	6	negative	negative	ADJ
ejsice-4608	257	7	effects	effect	NOUN
ejsice-4608	257	8	of	of	ADP
ejsice-4608	257	9	a	a	DET
ejsice-4608	257	10	high	high	ADJ
ejsice-4608	257	11	public	public	ADJ
ejsice-4608	257	12	debt	debt	NOUN
ejsice-4608	257	13	is	be	AUX
ejsice-4608	257	14	ancient	ancient	ADJ
ejsice-4608	257	15	.	.	PUNCT
ejsice-4608	258	1	in	in	ADP
ejsice-4608	258	2	general	general	ADJ
ejsice-4608	258	3	,	,	PUNCT
ejsice-4608	258	4	there	there	PRON
ejsice-4608	258	5	is	be	VERB
ejsice-4608	258	6	a	a	DET
ejsice-4608	258	7	certain	certain	ADJ
ejsice-4608	258	8	consensus	consensus	NOUN
ejsice-4608	258	9	on	on	ADP
ejsice-4608	258	10	the	the	DET
ejsice-4608	258	11	idea	idea	NOUN
ejsice-4608	258	12	that	that	SCONJ
ejsice-4608	258	13	,	,	PUNCT
ejsice-4608	258	14	through	through	ADP
ejsice-4608	258	15	various	various	ADJ
ejsice-4608	258	16	channels	channel	NOUN
ejsice-4608	258	17	,	,	PUNCT
ejsice-4608	258	18	a	a	DET
ejsice-4608	258	19	very	very	ADV
ejsice-4608	258	20	high	high	ADJ
ejsice-4608	258	21	debt	debt	NOUN
ejsice-4608	258	22	may	may	AUX
ejsice-4608	258	23	hinder	hinder	VERB
ejsice-4608	258	24	growth	growth	NOUN
ejsice-4608	258	25	,	,	PUNCT
ejsice-4608	258	26	even	even	ADV
ejsice-4608	258	27	if	if	SCONJ
ejsice-4608	258	28	the	the	DET
ejsice-4608	258	29	relationship	relationship	NOUN
ejsice-4608	258	30	is	be	AUX
ejsice-4608	258	31	very	very	ADV
ejsice-4608	258	32	uncertain	uncertain	ADJ
ejsice-4608	258	33	,	,	PUNCT
ejsice-4608	258	34	and	and	CCONJ
ejsice-4608	258	35	,	,	PUNCT
ejsice-4608	258	36	above	above	ADP
ejsice-4608	258	37	all	all	PRON
ejsice-4608	258	38	,	,	PUNCT
ejsice-4608	258	39	it	it	PRON
ejsice-4608	258	40	is	be	AUX
ejsice-4608	258	41	excluded	exclude	VERB
ejsice-4608	258	42	that	that	SCONJ
ejsice-4608	258	43	a	a	DET
ejsice-4608	258	44	threshold	threshold	NOUN
ejsice-4608	258	45	beyond	beyond	ADP
ejsice-4608	258	46	which	which	PRON
ejsice-4608	258	47	the	the	DET
ejsice-4608	258	48	effects	effect	NOUN
ejsice-4608	258	49	may	may	AUX
ejsice-4608	258	50	be	be	AUX
ejsice-4608	258	51	identified	identify	VERB
ejsice-4608	258	52	negatives	negative	NOUN
ejsice-4608	258	53	become	become	VERB
ejsice-4608	258	54	particularly	particularly	ADV
ejsice-4608	258	55	severe	severe	ADJ
ejsice-4608	258	56	.	.	PUNCT
ejsice-4608	259	1	the	the	DET
ejsice-4608	259	2	model	model	NOUN
ejsice-4608	259	3	dealt	deal	VERB
ejsice-4608	259	4	with	with	ADP
ejsice-4608	259	5	in	in	ADP
ejsice-4608	259	6	this	this	DET
ejsice-4608	259	7	paper	paper	NOUN
ejsice-4608	259	8	is	be	AUX
ejsice-4608	259	9	a	a	DET
ejsice-4608	259	10	starting	starting	NOUN
ejsice-4608	259	11	point	point	NOUN
ejsice-4608	259	12	on	on	ADP
ejsice-4608	259	13	the	the	DET
ejsice-4608	259	14	analysis	analysis	NOUN
ejsice-4608	259	15	of	of	ADP
ejsice-4608	259	16	the	the	DET
ejsice-4608	259	17	immunization	immunization	NOUN
ejsice-4608	259	18	of	of	ADP
ejsice-4608	259	19	public	public	ADJ
ejsice-4608	259	20	finance	finance	NOUN
ejsice-4608	259	21	processes	process	NOUN
ejsice-4608	259	22	.	.	PUNCT
ejsice-4608	260	1	the	the	DET
ejsice-4608	260	2	limitations	limitation	NOUN
ejsice-4608	260	3	of	of	ADP
ejsice-4608	260	4	the	the	DET
ejsice-4608	260	5	work	work	NOUN
ejsice-4608	260	6	concern	concern	NOUN
ejsice-4608	260	7	the	the	DET
ejsice-4608	260	8	difficulty	difficulty	NOUN
ejsice-4608	260	9	in	in	ADP
ejsice-4608	260	10	finding	find	VERB
ejsice-4608	260	11	the	the	DET
ejsice-4608	260	12	data	datum	NOUN
ejsice-4608	260	13	and	and	CCONJ
ejsice-4608	260	14	the	the	DET
ejsice-4608	260	15	continuous	continuous	ADJ
ejsice-4608	260	16	updating	updating	NOUN
ejsice-4608	260	17	of	of	ADP
ejsice-4608	260	18	the	the	DET
ejsice-4608	260	19	data	datum	NOUN
ejsice-4608	260	20	which	which	PRON
ejsice-4608	260	21	in	in	ADP
ejsice-4608	260	22	the	the	DET
ejsice-4608	260	23	stochastic	stochastic	ADJ
ejsice-4608	260	24	processes	process	NOUN
ejsice-4608	260	25	of	of	ADP
ejsice-4608	260	26	financial	financial	ADJ
ejsice-4608	260	27	immunization	immunization	NOUN
ejsice-4608	260	28	represent	represent	VERB
ejsice-4608	260	29	the	the	DET
ejsice-4608	260	30	password	password	NOUN
ejsice-4608	260	31	(	(	PUNCT
ejsice-4608	260	32	denichilo	denichilo	ADJ
ejsice-4608	260	33	,	,	PUNCT
ejsice-4608	260	34	pedone	pedone	NOUN
ejsice-4608	260	35	2009	2009	NUM
ejsice-4608	260	36	)	)	PUNCT
ejsice-4608	260	37	.	.	PUNCT
ejsice-4608	261	1	9	9	X
ejsice-4608	261	2	.	.	X
ejsice-4608	261	3	discussion	discussion	NOUN
ejsice-4608	261	4	the	the	DET
ejsice-4608	261	5	court	court	NOUN
ejsice-4608	261	6	is	be	AUX
ejsice-4608	261	7	transparent	transparent	ADJ
ejsice-4608	261	8	in	in	ADP
ejsice-4608	261	9	the	the	DET
ejsice-4608	261	10	delivery	delivery	NOUN
ejsice-4608	261	11	of	of	ADP
ejsice-4608	261	12	reports	report	NOUN
ejsice-4608	261	13	,	,	PUNCT
ejsice-4608	261	14	publishing	publish	VERB
ejsice-4608	261	15	them	they	PRON
ejsice-4608	261	16	online	online	ADV
ejsice-4608	261	17	,	,	PUNCT
ejsice-4608	261	18	freely	freely	ADV
ejsice-4608	261	19	accessible	accessible	ADJ
ejsice-4608	261	20	to	to	ADP
ejsice-4608	261	21	stakeholders	stakeholder	NOUN
ejsice-4608	261	22	and	and	CCONJ
ejsice-4608	261	23	citizens	citizen	NOUN
ejsice-4608	261	24	.	.	PUNCT
ejsice-4608	262	1	however	however	ADV
ejsice-4608	262	2	,	,	PUNCT
ejsice-4608	262	3	it	it	PRON
ejsice-4608	262	4	perceives	perceive	VERB
ejsice-4608	262	5	accountability	accountability	NOUN
ejsice-4608	262	6	not	not	PART
ejsice-4608	262	7	as	as	ADV
ejsice-4608	262	8	merely	merely	ADV
ejsice-4608	262	9	about	about	ADP
ejsice-4608	262	10	visibility	visibility	NOUN
ejsice-4608	262	11	or	or	CCONJ
ejsice-4608	262	12	transparency	transparency	NOUN
ejsice-4608	262	13	,	,	PUNCT
ejsice-4608	262	14	but	but	CCONJ
ejsice-4608	262	15	as	as	ADP
ejsice-4608	262	16	ultimately	ultimately	ADV
ejsice-4608	262	17	resisting	resist	VERB
ejsice-4608	262	18	on	on	ADP
ejsice-4608	262	19	parliamentary	parliamentary	ADJ
ejsice-4608	262	20	scrutiny	scrutiny	NOUN
ejsice-4608	262	21	and	and	CCONJ
ejsice-4608	262	22	action	action	NOUN
ejsice-4608	262	23	,	,	PUNCT
ejsice-4608	262	24	legislative	legislative	ADJ
ejsice-4608	262	25	responsibility	responsibility	NOUN
ejsice-4608	262	26	underpins	underpin	VERB
ejsice-4608	262	27	democracy	democracy	NOUN
ejsice-4608	262	28	.	.	PUNCT
ejsice-4608	263	1	at	at	ADP
ejsice-4608	263	2	the	the	DET
ejsice-4608	263	3	supranational	supranational	ADJ
ejsice-4608	263	4	level	level	NOUN
ejsice-4608	263	5	there	there	PRON
ejsice-4608	263	6	is	be	VERB
ejsice-4608	263	7	a	a	DET
ejsice-4608	263	8	“	"	PUNCT
ejsice-4608	263	9	triangle	triangle	NOUN
ejsice-4608	263	10	of	of	ADP
ejsice-4608	263	11	european	european	ADJ
ejsice-4608	263	12	journal	journal	PROPN
ejsice-4608	263	13	of	of	ADP
ejsice-4608	263	14	social	social	ADJ
ejsice-4608	263	15	impact	impact	NOUN
ejsice-4608	263	16	and	and	CCONJ
ejsice-4608	263	17	circular	circular	ADJ
ejsice-4608	263	18	economy	economy	NOUN
ejsice-4608	263	19	issn	issn	NOUN
ejsice-4608	263	20	:	:	PUNCT
ejsice-4608	263	21	2704	2704	NUM
ejsice-4608	263	22	-	-	SYM
ejsice-4608	263	23	9906	9906	NUM
ejsice-4608	263	24	doi	doi	NOUN
ejsice-4608	263	25	:	:	PUNCT
ejsice-4608	263	26	10.13135/2704	10.13135/2704	NUM
ejsice-4608	263	27	-	-	SYM
ejsice-4608	263	28	9906/4608	9906/4608	NUM
ejsice-4608	263	29	published	publish	VERB
ejsice-4608	263	30	by	by	ADP
ejsice-4608	263	31	university	university	PROPN
ejsice-4608	263	32	of	of	ADP
ejsice-4608	263	33	turin	turin	PROPN
ejsice-4608	263	34	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	263	35	ejsice	ejsice	PROPN
ejsice-4608	263	36	content	content	NOUN
ejsice-4608	263	37	is	be	AUX
ejsice-4608	263	38	licensed	license	VERB
ejsice-4608	263	39	under	under	ADP
ejsice-4608	263	40	a	a	DET
ejsice-4608	263	41	creative	creative	ADJ
ejsice-4608	263	42	commons	common	NOUN
ejsice-4608	263	43	attribution	attribution	NOUN
ejsice-4608	263	44	4.0	4.0	NUM
ejsice-4608	263	45	international	international	ADJ
ejsice-4608	263	46	license	license	NOUN
ejsice-4608	263	47	35	35	NUM
ejsice-4608	263	48	accountability	accountability	NOUN
ejsice-4608	263	49	”	"	PUNCT
ejsice-4608	263	50	between	between	ADP
ejsice-4608	263	51	the	the	DET
ejsice-4608	263	52	european	european	PROPN
ejsice-4608	263	53	court	court	NOUN
ejsice-4608	263	54	of	of	ADP
ejsice-4608	263	55	auditors	auditor	NOUN
ejsice-4608	263	56	(	(	PUNCT
ejsice-4608	263	57	external	external	ADJ
ejsice-4608	263	58	controller	controller	NOUN
ejsice-4608	263	59	)	)	PUNCT
ejsice-4608	263	60	,	,	PUNCT
ejsice-4608	263	61	european	european	ADJ
ejsice-4608	263	62	parliament	parliament	NOUN
ejsice-4608	263	63	(	(	PUNCT
ejsice-4608	263	64	principal	principal	NOUN
ejsice-4608	263	65	,	,	PUNCT
ejsice-4608	263	66	scrutinizer	scrutinizer	NOUN
ejsice-4608	263	67	,	,	PUNCT
ejsice-4608	263	68	democratically	democratically	ADV
ejsice-4608	263	69	accountable	accountable	ADJ
ejsice-4608	263	70	)	)	PUNCT
ejsice-4608	263	71	and	and	CCONJ
ejsice-4608	263	72	european	european	PROPN
ejsice-4608	263	73	commission	commission	PROPN
ejsice-4608	263	74	(	(	PUNCT
ejsice-4608	263	75	auditee	auditee	PROPN
ejsice-4608	263	76	,	,	PUNCT
ejsice-4608	263	77	non	non	ADJ
ejsice-4608	263	78	-	-	ADJ
ejsice-4608	263	79	elected	elect	VERB
ejsice-4608	263	80	,	,	PUNCT
ejsice-4608	263	81	jointly	jointly	ADV
ejsice-4608	263	82	responsible	responsible	ADJ
ejsice-4608	263	83	for	for	ADP
ejsice-4608	263	84	managing	manage	VERB
ejsice-4608	263	85	and	and	CCONJ
ejsice-4608	263	86	implementing	implement	VERB
ejsice-4608	263	87	eu	eu	PROPN
ejsice-4608	263	88	funds	fund	NOUN
ejsice-4608	263	89	)	)	PUNCT
ejsice-4608	263	90	.	.	PUNCT
ejsice-4608	264	1	there	there	PRON
ejsice-4608	264	2	is	be	VERB
ejsice-4608	264	3	no	no	DET
ejsice-4608	264	4	clear	clear	ADV
ejsice-4608	264	5	-	-	PUNCT
ejsice-4608	264	6	cut	cut	VERB
ejsice-4608	264	7	hierarchy	hierarchy	NOUN
ejsice-4608	264	8	among	among	ADP
ejsice-4608	264	9	the	the	DET
ejsice-4608	264	10	institutions	institution	NOUN
ejsice-4608	264	11	.	.	PUNCT
ejsice-4608	265	1	furthermore	furthermore	ADV
ejsice-4608	265	2	,	,	PUNCT
ejsice-4608	265	3	the	the	DET
ejsice-4608	265	4	approach	approach	NOUN
ejsice-4608	265	5	to	to	ADP
ejsice-4608	265	6	,	,	PUNCT
ejsice-4608	265	7	and	and	CCONJ
ejsice-4608	265	8	practice	practice	NOUN
ejsice-4608	265	9	of	of	ADP
ejsice-4608	265	10	,	,	PUNCT
ejsice-4608	265	11	audit	audit	NOUN
ejsice-4608	265	12	across	across	ADP
ejsice-4608	265	13	member	member	NOUN
ejsice-4608	265	14	states	state	NOUN
ejsice-4608	265	15	continues	continue	VERB
ejsice-4608	265	16	to	to	PART
ejsice-4608	265	17	require	require	VERB
ejsice-4608	265	18	harmonization	harmonization	NOUN
ejsice-4608	265	19	and	and	CCONJ
ejsice-4608	265	20	the	the	DET
ejsice-4608	265	21	adoption	adoption	NOUN
ejsice-4608	265	22	of	of	ADP
ejsice-4608	265	23	common	common	ADJ
ejsice-4608	265	24	standards	standard	NOUN
ejsice-4608	265	25	.	.	PUNCT
ejsice-4608	266	1	the	the	DET
ejsice-4608	266	2	soundness	soundness	NOUN
ejsice-4608	266	3	and	and	CCONJ
ejsice-4608	266	4	value	value	NOUN
ejsice-4608	266	5	of	of	ADP
ejsice-4608	266	6	parliamentary	parliamentary	ADJ
ejsice-4608	266	7	scrutiny	scrutiny	NOUN
ejsice-4608	266	8	remains	remain	VERB
ejsice-4608	266	9	open	open	ADJ
ejsice-4608	266	10	to	to	ADP
ejsice-4608	266	11	question	question	NOUN
ejsice-4608	266	12	,	,	PUNCT
ejsice-4608	266	13	in	in	ADP
ejsice-4608	266	14	term	term	NOUN
ejsice-4608	266	15	of	of	ADP
ejsice-4608	266	16	both	both	PRON
ejsice-4608	266	17	recouping	recoup	VERB
ejsice-4608	266	18	funds	fund	NOUN
ejsice-4608	266	19	and	and	CCONJ
ejsice-4608	266	20	influencing	influence	VERB
ejsice-4608	266	21	policy	policy	NOUN
ejsice-4608	266	22	redesign	redesign	NOUN
ejsice-4608	266	23	.	.	PUNCT
ejsice-4608	267	1	nonetheless	nonetheless	ADV
ejsice-4608	267	2	,	,	PUNCT
ejsice-4608	267	3	performance	performance	NOUN
ejsice-4608	267	4	audit	audit	NOUN
ejsice-4608	267	5	itself	itself	PRON
ejsice-4608	267	6	,	,	PUNCT
ejsice-4608	267	7	as	as	ADP
ejsice-4608	267	8	a	a	DET
ejsice-4608	267	9	process	process	NOUN
ejsice-4608	267	10	of	of	ADP
ejsice-4608	267	11	“	"	PUNCT
ejsice-4608	267	12	accounting	account	VERB
ejsice-4608	267	13	for	for	ADP
ejsice-4608	267	14	”	"	PUNCT
ejsice-4608	267	15	budgetary	budgetary	ADJ
ejsice-4608	267	16	implementations	implementation	NOUN
ejsice-4608	267	17	,	,	PUNCT
ejsice-4608	267	18	follows	follow	VERB
ejsice-4608	267	19	a	a	DET
ejsice-4608	267	20	clear	clear	ADJ
ejsice-4608	267	21	logic	logic	NOUN
ejsice-4608	267	22	of	of	ADP
ejsice-4608	267	23	decision	decision	NOUN
ejsice-4608	267	24	-	-	PUNCT
ejsice-4608	267	25	making	making	NOUN
ejsice-4608	267	26	,	,	PUNCT
ejsice-4608	267	27	research	research	NOUN
ejsice-4608	267	28	,	,	PUNCT
ejsice-4608	267	29	analysis	analysis	NOUN
ejsice-4608	267	30	,	,	PUNCT
ejsice-4608	267	31	drafting	drafting	NOUN
ejsice-4608	267	32	and	and	CCONJ
ejsice-4608	267	33	reporting	reporting	NOUN
ejsice-4608	267	34	,	,	PUNCT
ejsice-4608	267	35	thus	thus	ADV
ejsice-4608	267	36	constituting	constitute	VERB
ejsice-4608	267	37	a	a	DET
ejsice-4608	267	38	series	series	NOUN
ejsice-4608	267	39	of	of	ADP
ejsice-4608	267	40	sub	sub	NOUN
ejsice-4608	267	41	-	-	NOUN
ejsice-4608	267	42	processes	process	NOUN
ejsice-4608	267	43	.	.	PUNCT
ejsice-4608	268	1	policy	policy	NOUN
ejsice-4608	268	2	-	-	PUNCT
ejsice-4608	268	3	makers	maker	NOUN
ejsice-4608	268	4	are	be	AUX
ejsice-4608	268	5	increasing	increase	VERB
ejsice-4608	268	6	focused	focus	VERB
ejsice-4608	268	7	on	on	ADP
ejsice-4608	268	8	issues	issue	NOUN
ejsice-4608	268	9	of	of	ADP
ejsice-4608	268	10	performance	performance	NOUN
ejsice-4608	268	11	in	in	ADP
ejsice-4608	268	12	audit	audit	NOUN
ejsice-4608	268	13	,	,	PUNCT
ejsice-4608	268	14	given	give	VERB
ejsice-4608	268	15	budgetary	budgetary	ADJ
ejsice-4608	268	16	constraints	constraint	NOUN
ejsice-4608	268	17	and	and	CCONJ
ejsice-4608	268	18	the	the	DET
ejsice-4608	268	19	financial	financial	ADJ
ejsice-4608	268	20	and	and	CCONJ
ejsice-4608	268	21	political	political	ADJ
ejsice-4608	268	22	implications	implication	NOUN
ejsice-4608	268	23	of	of	ADP
ejsice-4608	268	24	audit	audit	NOUN
ejsice-4608	268	25	for	for	ADP
ejsice-4608	268	26	future	future	ADJ
ejsice-4608	268	27	policy	policy	NOUN
ejsice-4608	268	28	.	.	PUNCT
ejsice-4608	269	1	“	"	PUNCT
ejsice-4608	269	2	performance	performance	NOUN
ejsice-4608	269	3	”	"	PUNCT
ejsice-4608	269	4	,	,	PUNCT
ejsice-4608	269	5	though	though	SCONJ
ejsice-4608	269	6	evidence	evidence	NOUN
ejsice-4608	269	7	-	-	PUNCT
ejsice-4608	269	8	based	base	VERB
ejsice-4608	269	9	and	and	CCONJ
ejsice-4608	269	10	drawing	draw	VERB
ejsice-4608	269	11	on	on	ADP
ejsice-4608	269	12	quantitative	quantitative	ADJ
ejsice-4608	269	13	data	datum	NOUN
ejsice-4608	269	14	,	,	PUNCT
ejsice-4608	269	15	is	be	AUX
ejsice-4608	269	16	about	about	ADP
ejsice-4608	269	17	framing	frame	VERB
ejsice-4608	269	18	and	and	CCONJ
ejsice-4608	269	19	institutional	institutional	ADJ
ejsice-4608	269	20	discourse	discourse	NOUN
ejsice-4608	269	21	,	,	PUNCT
ejsice-4608	269	22	ultimately	ultimately	ADV
ejsice-4608	269	23	value	value	NOUN
ejsice-4608	269	24	-	-	PUNCT
ejsice-4608	269	25	driven	drive	VERB
ejsice-4608	269	26	and	and	CCONJ
ejsice-4608	269	27	normative	normative	ADJ
ejsice-4608	269	28	(	(	PUNCT
ejsice-4608	269	29	stephenson	stephenson	NOUN
ejsice-4608	269	30	2015	2015	NUM
ejsice-4608	269	31	)	)	PUNCT
ejsice-4608	269	32	.	.	PUNCT
ejsice-4608	270	1	references	reference	NOUN
ejsice-4608	270	2	agea	agea	PROPN
ejsice-4608	270	3	pwc	pwc	PROPN
ejsice-4608	270	4	audit	audit	PROPN
ejsice-4608	270	5	reports	report	VERB
ejsice-4608	270	6	2011	2011	NUM
ejsice-4608	270	7	-	-	SYM
ejsice-4608	270	8	2013	2013	NUM
ejsice-4608	270	9	.	.	PUNCT
ejsice-4608	271	1	agea	agea	PROPN
ejsice-4608	271	2	pwc	pwc	PROPN
ejsice-4608	271	3	special	special	PROPN
ejsice-4608	271	4	report	report	NOUN
ejsice-4608	271	5	2014	2014	NUM
ejsice-4608	271	6	.	.	PUNCT
ejsice-4608	272	1	berkowitz	berkowitz	PROPN
ejsice-4608	272	2	p.	p.	PROPN
ejsice-4608	272	3	,	,	PUNCT
ejsice-4608	272	4	monfort	monfort	PROPN
ejsice-4608	272	5	p.	p.	NOUN
ejsice-4608	272	6	and	and	CCONJ
ejsice-4608	272	7	pieńkowski	pieńkowski	ADJ
ejsice-4608	272	8	j.	j.	PROPN
ejsice-4608	272	9	(	(	PUNCT
ejsice-4608	272	10	2020	2020	NUM
ejsice-4608	272	11	)	)	PUNCT
ejsice-4608	272	12	,	,	PUNCT
ejsice-4608	272	13	unpacking	unpack	VERB
ejsice-4608	272	14	the	the	DET
ejsice-4608	272	15	growth	growth	NOUN
ejsice-4608	272	16	impacts	impact	NOUN
ejsice-4608	272	17	of	of	ADP
ejsice-4608	272	18	european	european	PROPN
ejsice-4608	272	19	union	union	PROPN
ejsice-4608	272	20	cohesion	cohesion	NOUN
ejsice-4608	272	21	policy	policy	NOUN
ejsice-4608	272	22	:	:	PUNCT
ejsice-4608	272	23	transmission	transmission	NOUN
ejsice-4608	272	24	channels	channel	NOUN
ejsice-4608	272	25	from	from	ADP
ejsice-4608	272	26	cohesion	cohesion	NOUN
ejsice-4608	272	27	policy	policy	NOUN
ejsice-4608	272	28	into	into	ADP
ejsice-4608	272	29	economic	economic	ADJ
ejsice-4608	272	30	growth	growth	NOUN
ejsice-4608	272	31	unpacking	unpack	VERB
ejsice-4608	272	32	the	the	DET
ejsice-4608	272	33	growth	growth	NOUN
ejsice-4608	272	34	impacts	impact	NOUN
ejsice-4608	272	35	of	of	ADP
ejsice-4608	272	36	european	european	PROPN
ejsice-4608	272	37	union	union	PROPN
ejsice-4608	272	38	cohesion	cohesion	NOUN
ejsice-4608	272	39	policy	policy	NOUN
ejsice-4608	272	40	:	:	PUNCT
ejsice-4608	272	41	transmission	transmission	NOUN
ejsice-4608	272	42	channels	channel	NOUN
ejsice-4608	272	43	from	from	ADP
ejsice-4608	272	44	cohesion	cohesion	NOUN
ejsice-4608	272	45	policy	policy	NOUN
ejsice-4608	272	46	into	into	ADP
ejsice-4608	272	47	economic	economic	ADJ
ejsice-4608	272	48	growth	growth	NOUN
ejsice-4608	272	49	.	.	PUNCT
ejsice-4608	273	1	regional	regional	ADJ
ejsice-4608	273	2	studies	study	NOUN
ejsice-4608	273	3	.	.	PUNCT
ejsice-4608	274	1	barzelay	barzelay	PROPN
ejsice-4608	274	2	m.	m.	NOUN
ejsice-4608	274	3	(	(	PUNCT
ejsice-4608	274	4	1997	1997	NUM
ejsice-4608	274	5	)	)	PUNCT
ejsice-4608	274	6	,	,	PUNCT
ejsice-4608	274	7	central	central	ADJ
ejsice-4608	274	8	audit	audit	NOUN
ejsice-4608	274	9	institutions	institution	NOUN
ejsice-4608	274	10	and	and	CCONJ
ejsice-4608	274	11	performance	performance	NOUN
ejsice-4608	274	12	auditing	auditing	NOUN
ejsice-4608	274	13	:	:	PUNCT
ejsice-4608	274	14	comparative	comparative	ADJ
ejsice-4608	274	15	analysis	analysis	NOUN
ejsice-4608	274	16	of	of	ADP
ejsice-4608	274	17	organizational	organizational	ADJ
ejsice-4608	274	18	strategies	strategy	NOUN
ejsice-4608	274	19	in	in	ADP
ejsice-4608	274	20	the	the	DET
ejsice-4608	274	21	oecd	oecd	PROPN
ejsice-4608	274	22	.	.	PUNCT
ejsice-4608	274	23	governance	governance	NOUN
ejsice-4608	274	24	.	.	PUNCT
ejsice-4608	275	1	an	an	DET
ejsice-4608	275	2	international	international	ADJ
ejsice-4608	275	3	journal	journal	NOUN
ejsice-4608	275	4	of	of	ADP
ejsice-4608	275	5	policy	policy	NOUN
ejsice-4608	275	6	,	,	PUNCT
ejsice-4608	275	7	administration	administration	NOUN
ejsice-4608	275	8	and	and	CCONJ
ejsice-4608	275	9	institutions	institution	NOUN
ejsice-4608	275	10	.	.	PUNCT
ejsice-4608	276	1	caiden	caiden	ADJ
ejsice-4608	276	2	n.	n.	NOUN
ejsice-4608	276	3	(	(	PUNCT
ejsice-4608	276	4	1992	1992	NUM
ejsice-4608	276	5	)	)	PUNCT
ejsice-4608	276	6	,	,	PUNCT
ejsice-4608	276	7	public	public	ADJ
ejsice-4608	276	8	service	service	NOUN
ejsice-4608	276	9	professionalism	professionalism	NOUN
ejsice-4608	276	10	for	for	ADP
ejsice-4608	276	11	performance	performance	NOUN
ejsice-4608	276	12	measurement	measurement	NOUN
ejsice-4608	276	13	and	and	CCONJ
ejsice-4608	276	14	evaluation	evaluation	NOUN
ejsice-4608	276	15	.	.	PUNCT
ejsice-4608	277	1	public	public	ADJ
ejsice-4608	277	2	budgeting	budgeting	PROPN
ejsice-4608	277	3	&	&	CCONJ
ejsice-4608	277	4	finance	finance	NOUN
ejsice-4608	277	5	.	.	PUNCT
ejsice-4608	278	1	caruana	caruana	PROPN
ejsice-4608	278	2	j.	j.	PROPN
ejsice-4608	278	3	and	and	CCONJ
ejsice-4608	278	4	kowalczyk	kowalczyk	VERB
ejsice-4608	278	5	m.	m.	NOUN
ejsice-4608	278	6	(	(	PUNCT
ejsice-4608	278	7	2020	2020	NUM
ejsice-4608	278	8	)	)	PUNCT
ejsice-4608	278	9	,	,	PUNCT
ejsice-4608	278	10	the	the	DET
ejsice-4608	278	11	quest	quest	NOUN
ejsice-4608	278	12	for	for	ADP
ejsice-4608	278	13	audit	audit	NOUN
ejsice-4608	278	14	quality	quality	NOUN
ejsice-4608	278	15	in	in	ADP
ejsice-4608	278	16	the	the	DET
ejsice-4608	278	17	public	public	ADJ
ejsice-4608	278	18	sector	sector	NOUN
ejsice-4608	278	19	.	.	PUNCT
ejsice-4608	279	1	accounting	account	VERB
ejsice-4608	279	2	in	in	ADP
ejsice-4608	279	3	europe	europe	PROPN
ejsice-4608	279	4	.	.	PUNCT
ejsice-4608	280	1	cini	cini	PROPN
ejsice-4608	280	2	m.	m.	PROPN
ejsice-4608	280	3	(	(	PUNCT
ejsice-4608	280	4	2008	2008	NUM
ejsice-4608	280	5	)	)	PUNCT
ejsice-4608	280	6	,	,	PUNCT
ejsice-4608	280	7	european	european	PROPN
ejsice-4608	280	8	commission	commission	PROPN
ejsice-4608	280	9	reform	reform	NOUN
ejsice-4608	280	10	and	and	CCONJ
ejsice-4608	280	11	the	the	DET
ejsice-4608	280	12	origins	origin	NOUN
ejsice-4608	280	13	of	of	ADP
ejsice-4608	280	14	the	the	DET
ejsice-4608	280	15	european	european	ADJ
ejsice-4608	280	16	transparency	transparency	NOUN
ejsice-4608	280	17	initiative	initiative	NOUN
ejsice-4608	280	18	.	.	PUNCT
ejsice-4608	281	1	journal	journal	PROPN
ejsice-4608	281	2	of	of	ADP
ejsice-4608	281	3	european	european	ADJ
ejsice-4608	281	4	transparency	transparency	NOUN
ejsice-4608	281	5	initiative	initiative	NOUN
ejsice-4608	281	6	.	.	PUNCT
ejsice-4608	282	1	cortese	cortese	PROPN
ejsice-4608	282	2	g.	g.	PROPN
ejsice-4608	282	3	,	,	PUNCT
ejsice-4608	282	4	del	del	PROPN
ejsice-4608	282	5	carlo	carlo	PROPN
ejsice-4608	282	6	a.	a.	PROPN
ejsice-4608	282	7	,	,	PUNCT
ejsice-4608	282	8	“	"	PUNCT
ejsice-4608	282	9	la	la	X
ejsice-4608	282	10	selezione	selezione	X
ejsice-4608	282	11	del	del	PROPN
ejsice-4608	282	12	personale	personale	PROPN
ejsice-4608	282	13	.	.	PUNCT
ejsice-4608	283	1	dalla	dalla	PROPN
ejsice-4608	283	2	ricerca	ricerca	PROPN
ejsice-4608	283	3	all’inserimento	all’inserimento	PROPN
ejsice-4608	283	4	in	in	ADP
ejsice-4608	283	5	azienda	azienda	PROPN
ejsice-4608	283	6	:	:	PUNCT
ejsice-4608	283	7	come	come	VERB
ejsice-4608	283	8	scegliere	scegliere	PROPN
ejsice-4608	283	9	il	il	PROPN
ejsice-4608	283	10	candidato	candidato	PROPN
ejsice-4608	283	11	migliore	migliore	PROPN
ejsice-4608	283	12	”	"	PUNCT
ejsice-4608	283	13	,	,	PUNCT
ejsice-4608	283	14	raffaello	raffaello	PROPN
ejsice-4608	283	15	cortina	cortina	PROPN
ejsice-4608	283	16	editore	editore	PROPN
ejsice-4608	283	17	,	,	PUNCT
ejsice-4608	283	18	milano	milano	PROPN
ejsice-4608	283	19	,	,	PUNCT
ejsice-4608	283	20	2008	2008	NUM
ejsice-4608	283	21	.	.	PUNCT
ejsice-4608	284	1	colella	colella	PROPN
ejsice-4608	284	2	a.	a.	PROPN
ejsice-4608	284	3	,	,	PUNCT
ejsice-4608	284	4	griffin	griffin	PROPN
ejsice-4608	284	5	a.e.c	a.e.c	PROPN
ejsice-4608	284	6	.	.	PROPN
ejsice-4608	284	7	,	,	PUNCT
ejsice-4608	284	8	gaparaju	gaparaju	PROPN
ejsice-4608	284	9	s	s	X
ejsice-4608	284	10	(	(	PUNCT
ejsice-4608	284	11	2000	2000	NUM
ejsice-4608	284	12	)	)	PUNCT
ejsice-4608	284	13	,	,	PUNCT
ejsice-4608	284	14	newcomer	newcomer	NOUN
ejsice-4608	284	15	and	and	CCONJ
ejsice-4608	284	16	organizational	organizational	ADJ
ejsice-4608	284	17	socialization	socialization	NOUN
ejsice-4608	284	18	tactis	tactis	NOUN
ejsice-4608	284	19	:	:	PUNCT
ejsice-4608	284	20	an	an	DET
ejsice-4608	284	21	interactionist	interactionist	ADJ
ejsice-4608	284	22	perspective	perspective	NOUN
ejsice-4608	284	23	.	.	PUNCT
ejsice-4608	285	1	colin	colin	PROPN
ejsice-4608	285	2	clark	clark	PROPN
ejsice-4608	285	3	,	,	PUNCT
ejsice-4608	285	4	michael	michael	PROPN
ejsice-4608	285	5	de	de	PROPN
ejsice-4608	285	6	martinis	martinis	PROPN
ejsice-4608	285	7	,	,	PUNCT
ejsice-4608	285	8	maria	maria	PROPN
ejsice-4608	285	9	krambia‐kapardis	krambia‐kapardis	PROPN
ejsice-4608	285	10	(	(	PUNCT
ejsice-4608	285	11	2007	2007	NUM
ejsice-4608	285	12	)	)	PUNCT
ejsice-4608	285	13	,	,	PUNCT
ejsice-4608	285	14	audit	audit	NOUN
ejsice-4608	285	15	quality	quality	NOUN
ejsice-4608	285	16	attributes	attribute	NOUN
ejsice-4608	285	17	of	of	ADP
ejsice-4608	285	18	european	european	PROPN
ejsice-4608	285	19	union	union	PROPN
ejsice-4608	285	20	supreme	supreme	PROPN
ejsice-4608	285	21	audit	audit	PROPN
ejsice-4608	285	22	institutions	institution	NOUN
ejsice-4608	285	23	.	.	PUNCT
ejsice-4608	286	1	european	european	PROPN
ejsice-4608	286	2	business	business	PROPN
ejsice-4608	286	3	review	review	PROPN
ejsice-4608	286	4	.	.	PUNCT
ejsice-4608	287	1	costa	costa	PROPN
ejsice-4608	287	2	g.	g.	PROPN
ejsice-4608	287	3	,	,	PUNCT
ejsice-4608	287	4	gianecchini	gianecchini	ADJ
ejsice-4608	287	5	m.	m.	NOUN
ejsice-4608	287	6	(	(	PUNCT
ejsice-4608	287	7	2009	2009	NUM
ejsice-4608	287	8	)	)	PUNCT
ejsice-4608	287	9	,	,	PUNCT
ejsice-4608	287	10	“	"	PUNCT
ejsice-4608	287	11	risorse	risorse	PROPN
ejsice-4608	287	12	umane	umane	PROPN
ejsice-4608	287	13	:	:	PUNCT
ejsice-4608	288	1	persone	persone	NOUN
ejsice-4608	288	2	,	,	PUNCT
ejsice-4608	288	3	relazioni	relazioni	PROPN
ejsice-4608	288	4	e	e	NOUN
ejsice-4608	288	5	valore	valore	NOUN
ejsice-4608	288	6	”	"	PUNCT
ejsice-4608	288	7	,	,	PUNCT
ejsice-4608	288	8	mc	mc	PROPN
ejsice-4608	288	9	graw	graw	PROPN
ejsice-4608	288	10	-	-	PUNCT
ejsice-4608	288	11	hill	hill	NOUN
ejsice-4608	288	12	,	,	PUNCT
ejsice-4608	288	13	milano	milano	PROPN
ejsice-4608	288	14	.	.	PUNCT
ejsice-4608	289	1	courtney	courtney	PROPN
ejsice-4608	289	2	p.	p.	PROPN
ejsice-4608	289	3	and	and	CCONJ
ejsice-4608	289	4	powell	powell	PROPN
ejsice-4608	289	5	j.	j.	PROPN
ejsice-4608	289	6	(	(	PUNCT
ejsice-4608	289	7	2020	2020	NUM
ejsice-4608	289	8	)	)	PUNCT
ejsice-4608	289	9	,	,	PUNCT
ejsice-4608	289	10	evaluating	evaluate	VERB
ejsice-4608	289	11	innovation	innovation	NOUN
ejsice-4608	289	12	in	in	ADP
ejsice-4608	289	13	european	european	ADJ
ejsice-4608	289	14	rural	rural	ADJ
ejsice-4608	289	15	development	development	NOUN
ejsice-4608	289	16	programmes	programme	NOUN
ejsice-4608	289	17	:	:	PUNCT
ejsice-4608	289	18	application	application	NOUN
ejsice-4608	289	19	of	of	ADP
ejsice-4608	289	20	the	the	DET
ejsice-4608	289	21	social	social	ADJ
ejsice-4608	289	22	return	return	NOUN
ejsice-4608	289	23	on	on	ADP
ejsice-4608	289	24	investment	investment	NOUN
ejsice-4608	289	25	(	(	PUNCT
ejsice-4608	289	26	sroi	sroi	NOUN
ejsice-4608	289	27	)	)	PUNCT
ejsice-4608	289	28	method	method	NOUN
ejsice-4608	289	29	.	.	PUNCT
ejsice-4608	290	1	sustainability	sustainability	NOUN
ejsice-4608	290	2	.	.	PUNCT
ejsice-4608	291	1	day	day	NOUN
ejsice-4608	291	2	p.	p.	NOUN
ejsice-4608	291	3	and	and	CCONJ
ejsice-4608	291	4	klein	klein	PROPN
ejsice-4608	291	5	r.	r.	PROPN
ejsice-4608	291	6	(	(	PUNCT
ejsice-4608	291	7	1987	1987	NUM
ejsice-4608	291	8	)	)	PUNCT
ejsice-4608	291	9	,	,	PUNCT
ejsice-4608	291	10	accountabilities	accountabilitie	VERB
ejsice-4608	291	11	:	:	PUNCT
ejsice-4608	291	12	five	five	NUM
ejsice-4608	291	13	public	public	ADJ
ejsice-4608	291	14	services	service	NOUN
ejsice-4608	291	15	.	.	PUNCT
ejsice-4608	292	1	de	de	PROPN
ejsice-4608	292	2	haan	haan	PROPN
ejsice-4608	292	3	j.	j.	PROPN
ejsice-4608	292	4	,	,	PUNCT
ejsice-4608	292	5	schoenmaker	schoenmaker	PROPN
ejsice-4608	292	6	d.	d.	PROPN
ejsice-4608	292	7	,	,	PUNCT
ejsice-4608	292	8	wierts	wierts	PROPN
ejsice-4608	292	9	p.	p.	NOUN
ejsice-4608	292	10	(	(	PUNCT
ejsice-4608	292	11	2020	2020	NUM
ejsice-4608	292	12	)	)	PUNCT
ejsice-4608	292	13	,	,	PUNCT
ejsice-4608	292	14	financial	financial	ADJ
ejsice-4608	292	15	markets	market	NOUN
ejsice-4608	292	16	and	and	CCONJ
ejsice-4608	292	17	institutions	institution	NOUN
ejsice-4608	292	18	:	:	PUNCT
ejsice-4608	292	19	a	a	DET
ejsice-4608	292	20	european	european	PROPN
ejsice-4608	292	21	perspective	perspective	NOUN
ejsice-4608	292	22	.	.	PUNCT
ejsice-4608	293	1	cambridge	cambridge	PROPN
ejsice-4608	293	2	university	university	PROPN
ejsice-4608	293	3	press	press	PROPN
ejsice-4608	293	4	.	.	PUNCT
ejsice-4608	294	1	denichilo	denichilo	PROPN
ejsice-4608	294	2	n.	n.	NOUN
ejsice-4608	294	3	(	(	PUNCT
ejsice-4608	294	4	2013	2013	NUM
ejsice-4608	294	5	)	)	PUNCT
ejsice-4608	294	6	,	,	PUNCT
ejsice-4608	294	7	le	le	X
ejsice-4608	294	8	metodologie	metodologie	X
ejsice-4608	294	9	innovative	innovative	ADJ
ejsice-4608	294	10	di	di	NOUN
ejsice-4608	294	11	reclutamento	reclutamento	PROPN
ejsice-4608	294	12	.	.	PROPN
ejsice-4608	295	1	tesi	tesi	PROPN
ejsice-4608	295	2	magistrale	magistrale	PROPN
ejsice-4608	295	3	università	università	PROPN
ejsice-4608	295	4	degli	degli	PROPN
ejsice-4608	295	5	studi	studi	PROPN
ejsice-4608	295	6	roma	roma	PROPN
ejsice-4608	295	7	tre	tre	PROPN
ejsice-4608	295	8	.	.	PROPN
ejsice-4608	295	9	denichilo	denichilo	PROPN
ejsice-4608	295	10	s.	s.	PROPN
ejsice-4608	295	11	,	,	PUNCT
ejsice-4608	295	12	a.	a.	NOUN
ejsice-4608	295	13	pedone	pedone	NOUN
ejsice-4608	295	14	(	(	PUNCT
ejsice-4608	295	15	2009	2009	NUM
ejsice-4608	295	16	)	)	PUNCT
ejsice-4608	295	17	,	,	PUNCT
ejsice-4608	295	18	the	the	DET
ejsice-4608	295	19	efficiency	efficiency	NOUN
ejsice-4608	295	20	of	of	ADP
ejsice-4608	295	21	the	the	DET
ejsice-4608	295	22	tax	tax	NOUN
ejsice-4608	295	23	systems	system	NOUN
ejsice-4608	295	24	in	in	ADP
ejsice-4608	295	25	europe	europe	PROPN
ejsice-4608	295	26	.	.	PUNCT
ejsice-4608	296	1	working	work	VERB
ejsice-4608	296	2	paper	paper	NOUN
ejsice-4608	296	3	edit	edit	NOUN
ejsice-4608	296	4	università	università	PROPN
ejsice-4608	296	5	degli	degli	PROPN
ejsice-4608	296	6	studi	studi	PROPN
ejsice-4608	296	7	la	la	PROPN
ejsice-4608	296	8	sapienza	sapienza	PROPN
ejsice-4608	296	9	di	di	PROPN
ejsice-4608	296	10	roma	roma	PROPN
ejsice-4608	296	11	.	.	PUNCT
ejsice-4608	297	1	denichilo	denichilo	PROPN
ejsice-4608	297	2	s.	s.	PROPN
ejsice-4608	297	3	,	,	PUNCT
ejsice-4608	297	4	c.	c.	PROPN
ejsice-4608	297	5	regogliosi	regogliosi	PROPN
ejsice-4608	297	6	(	(	PUNCT
ejsice-4608	297	7	2011	2011	NUM
ejsice-4608	297	8	)	)	PUNCT
ejsice-4608	297	9	,	,	PUNCT
ejsice-4608	297	10	l’internal	l’internal	ADJ
ejsice-4608	297	11	auditing	auditing	NOUN
ejsice-4608	297	12	in	in	ADP
ejsice-4608	297	13	un	un	PROPN
ejsice-4608	297	14	organismo	organismo	PROPN
ejsice-4608	297	15	di	di	PROPN
ejsice-4608	297	16	diritto	diritto	PROPN
ejsice-4608	297	17	pubblico	pubblico	PROPN
ejsice-4608	297	18	:	:	PUNCT
ejsice-4608	297	19	il	il	PROPN
ejsice-4608	297	20	caso	caso	PROPN
ejsice-4608	297	21	agea	agea	NOUN
ejsice-4608	297	22	.	.	PUNCT
ejsice-4608	298	1	working	work	VERB
ejsice-4608	298	2	paper	paper	NOUN
ejsice-4608	298	3	edit	edit	NOUN
ejsice-4608	298	4	università	università	PROPN
ejsice-4608	298	5	degli	degli	PROPN
ejsice-4608	298	6	studi	studi	PROPN
ejsice-4608	298	7	roma	roma	PROPN
ejsice-4608	298	8	tre	tre	PROPN
ejsice-4608	298	9	.	.	PUNCT
ejsice-4608	299	1	european	european	PROPN
ejsice-4608	299	2	journal	journal	PROPN
ejsice-4608	299	3	of	of	ADP
ejsice-4608	299	4	social	social	ADJ
ejsice-4608	299	5	impact	impact	NOUN
ejsice-4608	299	6	and	and	CCONJ
ejsice-4608	299	7	circular	circular	ADJ
ejsice-4608	299	8	economy	economy	NOUN
ejsice-4608	299	9	issn	issn	NOUN
ejsice-4608	299	10	:	:	PUNCT
ejsice-4608	299	11	2704	2704	NUM
ejsice-4608	299	12	-	-	SYM
ejsice-4608	299	13	9906	9906	NUM
ejsice-4608	299	14	doi	doi	NOUN
ejsice-4608	299	15	:	:	PUNCT
ejsice-4608	299	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	299	17	-	-	SYM
ejsice-4608	299	18	9906/4608	9906/4608	NUM
ejsice-4608	299	19	published	publish	VERB
ejsice-4608	299	20	by	by	ADP
ejsice-4608	299	21	university	university	PROPN
ejsice-4608	299	22	of	of	ADP
ejsice-4608	299	23	turin	turin	PROPN
ejsice-4608	299	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	299	25	ejsice	ejsice	PROPN
ejsice-4608	299	26	content	content	NOUN
ejsice-4608	299	27	is	be	AUX
ejsice-4608	299	28	licensed	license	VERB
ejsice-4608	299	29	under	under	ADP
ejsice-4608	299	30	a	a	DET
ejsice-4608	299	31	creative	creative	ADJ
ejsice-4608	299	32	commons	common	NOUN
ejsice-4608	299	33	attribution	attribution	NOUN
ejsice-4608	299	34	4.0	4.0	NUM
ejsice-4608	299	35	international	international	ADJ
ejsice-4608	299	36	license	license	NOUN
ejsice-4608	299	37	36	36	NUM
ejsice-4608	299	38	denichilo	denichilo	ADV
ejsice-4608	299	39	s.	s.	PROPN
ejsice-4608	299	40	(	(	PUNCT
ejsice-4608	299	41	2019c	2019c	NUM
ejsice-4608	299	42	)	)	PUNCT
ejsice-4608	299	43	,	,	PUNCT
ejsice-4608	299	44	legitimacy	legitimacy	NOUN
ejsice-4608	299	45	theory	theory	NOUN
ejsice-4608	299	46	in	in	ADP
ejsice-4608	299	47	italy	italy	PROPN
ejsice-4608	299	48	introduction	introduction	NOUN
ejsice-4608	299	49	social	social	ADJ
ejsice-4608	299	50	responsibility	responsibility	NOUN
ejsice-4608	299	51	role	role	NOUN
ejsice-4608	299	52	of	of	ADP
ejsice-4608	299	53	legislative	legislative	ADJ
ejsice-4608	299	54	decree	decree	NOUN
ejsice-4608	299	55	231	231	NUM
ejsice-4608	299	56	.	.	PUNCT
ejsice-4608	300	1	university	university	NOUN
ejsice-4608	300	2	of	of	ADP
ejsice-4608	300	3	cagliari	cagliari	PROPN
ejsice-4608	300	4	.	.	PROPN
ejsice-4608	300	5	denichilo	denichilo	PROPN
ejsice-4608	300	6	s.	s.	PROPN
ejsice-4608	300	7	(	(	PUNCT
ejsice-4608	300	8	2019a	2019a	NUM
ejsice-4608	300	9	)	)	PUNCT
ejsice-4608	300	10	,	,	PUNCT
ejsice-4608	300	11	rituals	ritual	NOUN
ejsice-4608	300	12	of	of	ADP
ejsice-4608	300	13	verification	verification	NOUN
ejsice-4608	300	14	nei	nei	PROPN
ejsice-4608	300	15	collegi	collegi	PROPN
ejsice-4608	300	16	sindacali	sindacali	PROPN
ejsice-4608	300	17	delle	delle	PROPN
ejsice-4608	300	18	società	società	PROPN
ejsice-4608	300	19	quotate	quotate	PROPN
ejsice-4608	300	20	italiane	italiane	PROPN
ejsice-4608	300	21	un	un	PROPN
ejsice-4608	300	22	analisi	analisi	PROPN
ejsice-4608	300	23	dei	dei	PROPN
ejsice-4608	300	24	testi	testi	X
ejsice-4608	300	25	e	e	X
ejsice-4608	300	26	quantitativa	quantitativa	NOUN
ejsice-4608	300	27	.	.	PUNCT
ejsice-4608	301	1	university	university	NOUN
ejsice-4608	301	2	of	of	ADP
ejsice-4608	301	3	cagliari	cagliari	PROPN
ejsice-4608	301	4	edit	edit	NOUN
ejsice-4608	301	5	2019	2019	NUM
ejsice-4608	301	6	.	.	PUNCT
ejsice-4608	302	1	denichilo	denichilo	PROPN
ejsice-4608	302	2	s.	s.	PROPN
ejsice-4608	302	3	(	(	PUNCT
ejsice-4608	302	4	2019b	2019b	NUM
ejsice-4608	302	5	)	)	PUNCT
ejsice-4608	302	6	,	,	PUNCT
ejsice-4608	302	7	rituals	ritual	NOUN
ejsice-4608	302	8	of	of	ADP
ejsice-4608	302	9	verification	verification	NOUN
ejsice-4608	302	10	negli	negli	PROPN
ejsice-4608	302	11	organismi	organismi	PROPN
ejsice-4608	302	12	di	di	PROPN
ejsice-4608	302	13	vigilanza	vigilanza	PROPN
ejsice-4608	302	14	delle	delle	PROPN
ejsice-4608	302	15	società	società	PROPN
ejsice-4608	302	16	quotate	quotate	PROPN
ejsice-4608	302	17	italiane	italiane	PROPN
ejsice-4608	302	18	un	un	PROPN
ejsice-4608	302	19	analisi	analisi	PROPN
ejsice-4608	302	20	quali	quali	PROPN
ejsice-4608	302	21	-	-	PUNCT
ejsice-4608	302	22	quantitativa	quantitativa	NOUN
ejsice-4608	302	23	.	.	PUNCT
ejsice-4608	303	1	university	university	NOUN
ejsice-4608	303	2	of	of	ADP
ejsice-4608	303	3	cagliari	cagliari	PROPN
ejsice-4608	303	4	edit	edit	NOUN
ejsice-4608	303	5	2019	2019	NUM
ejsice-4608	303	6	.	.	PUNCT
ejsice-4608	304	1	denichilo	denichilo	PROPN
ejsice-4608	304	2	s.	s.	PROPN
ejsice-4608	304	3	(	(	PUNCT
ejsice-4608	304	4	2020	2020	NUM
ejsice-4608	304	5	)	)	PUNCT
ejsice-4608	304	6	,	,	PUNCT
ejsice-4608	304	7	metodologia	metodologia	PROPN
ejsice-4608	304	8	di	di	X
ejsice-4608	304	9	audit	audit	NOUN
ejsice-4608	304	10	per	per	ADP
ejsice-4608	304	11	il	il	PROPN
ejsice-4608	304	12	reclutamento	reclutamento	PROPN
ejsice-4608	304	13	negli	negli	PROPN
ejsice-4608	304	14	affari	affari	PROPN
ejsice-4608	304	15	europei	europei	PROPN
ejsice-4608	304	16	:	:	PUNCT
ejsice-4608	304	17	ritualismo	ritualismo	VERB
ejsice-4608	304	18	contro	contro	PROPN
ejsice-4608	304	19	pianificazione	pianificazione	PROPN
ejsice-4608	304	20	del	del	PROPN
ejsice-4608	304	21	fabbisogno	fabbisogno	PROPN
ejsice-4608	304	22	di	di	PROPN
ejsice-4608	304	23	risorse	risorse	PROPN
ejsice-4608	304	24	umane	umane	PROPN
ejsice-4608	304	25	.	.	PUNCT
ejsice-4608	305	1	convegno	convegno	PROPN
ejsice-4608	305	2	annuale	annuale	PROPN
ejsice-4608	305	3	aipda	aipda	PROPN
ejsice-4608	305	4	roma	roma	PROPN
ejsice-4608	305	5	.	.	PUNCT
ejsice-4608	306	1	ellinas	ellinas	PROPN
ejsice-4608	306	2	a.	a.	PROPN
ejsice-4608	306	3	&	&	CCONJ
ejsice-4608	306	4	suleiman	suleiman	PROPN
ejsice-4608	306	5	e.	e.	PROPN
ejsice-4608	306	6	(	(	PUNCT
ejsice-4608	306	7	2008	2008	NUM
ejsice-4608	306	8	)	)	PUNCT
ejsice-4608	306	9	,	,	PUNCT
ejsice-4608	306	10	the	the	PRON
ejsice-4608	306	11	reforming	reform	VERB
ejsice-4608	306	12	the	the	DET
ejsice-4608	306	13	commission	commission	NOUN
ejsice-4608	306	14	:	:	PUNCT
ejsice-4608	306	15	between	between	ADP
ejsice-4608	306	16	modernization	modernization	NOUN
ejsice-4608	306	17	and	and	CCONJ
ejsice-4608	306	18	bureaucratization	bureaucratization	NOUN
ejsice-4608	306	19	,	,	PUNCT
ejsice-4608	306	20	journal	journal	NOUN
ejsice-4608	306	21	of	of	ADP
ejsice-4608	306	22	european	european	ADJ
ejsice-4608	306	23	public	public	ADJ
ejsice-4608	306	24	policy	policy	NOUN
ejsice-4608	306	25	.	.	PUNCT
ejsice-4608	307	1	european	european	ADJ
ejsice-4608	307	2	parliament	parliament	PROPN
ejsice-4608	307	3	(	(	PUNCT
ejsice-4608	307	4	2012	2012	NUM
ejsice-4608	307	5	)	)	PUNCT
ejsice-4608	307	6	,	,	PUNCT
ejsice-4608	307	7	committee	committee	NOUN
ejsice-4608	307	8	on	on	ADP
ejsice-4608	307	9	budgetary	budgetary	ADJ
ejsice-4608	307	10	control	control	NOUN
ejsice-4608	307	11	,	,	PUNCT
ejsice-4608	307	12	“	"	PUNCT
ejsice-4608	307	13	future	future	ADJ
ejsice-4608	307	14	role	role	NOUN
ejsice-4608	307	15	of	of	ADP
ejsice-4608	307	16	the	the	DET
ejsice-4608	307	17	european	european	PROPN
ejsice-4608	307	18	court	court	NOUN
ejsice-4608	307	19	of	of	ADP
ejsice-4608	307	20	auditors	auditor	NOUN
ejsice-4608	307	21	:	:	PUNCT
ejsice-4608	307	22	challenges	challenge	NOUN
ejsice-4608	307	23	ahead	ahead	ADV
ejsice-4608	307	24	and	and	CCONJ
ejsice-4608	307	25	possible	possible	ADJ
ejsice-4608	307	26	reform	reform	NOUN
ejsice-4608	307	27	”	"	PUNCT
ejsice-4608	307	28	.	.	PUNCT
ejsice-4608	308	1	favere	favere	ADJ
ejsice-4608	308	2	-	-	PUNCT
ejsice-4608	308	3	marchesi	marchesi	NOUN
ejsice-4608	308	4	m.	m.	NOUN
ejsice-4608	308	5	(	(	PUNCT
ejsice-4608	308	6	2000	2000	NUM
ejsice-4608	308	7	)	)	PUNCT
ejsice-4608	308	8	,	,	PUNCT
ejsice-4608	308	9	audit	audit	NOUN
ejsice-4608	308	10	quality	quality	NOUN
ejsice-4608	308	11	in	in	ADP
ejsice-4608	308	12	asean	asean	PROPN
ejsice-4608	308	13	.	.	PUNCT
ejsice-4608	309	1	the	the	DET
ejsice-4608	309	2	international	international	ADJ
ejsice-4608	309	3	journal	journal	NOUN
ejsice-4608	309	4	of	of	ADP
ejsice-4608	309	5	accounting	accounting	NOUN
ejsice-4608	309	6	.	.	PUNCT
ejsice-4608	310	1	fredriksson	fredriksson	NOUN
ejsice-4608	310	2	a.	a.	PROPN
ejsice-4608	310	3	,	,	PUNCT
ejsice-4608	310	4	kiran	kiran	PROPN
ejsice-4608	310	5	a.	a.	PROPN
ejsice-4608	310	6	and	and	CCONJ
ejsice-4608	310	7	niemi	niemi	PROPN
ejsice-4608	310	8	l.	l.	PROPN
ejsice-4608	310	9	(	(	PUNCT
ejsice-4608	310	10	2020	2020	NUM
ejsice-4608	310	11	)	)	PUNCT
ejsice-4608	310	12	,	,	PUNCT
ejsice-4608	310	13	reputation	reputation	NOUN
ejsice-4608	310	14	capital	capital	NOUN
ejsice-4608	310	15	of	of	ADP
ejsice-4608	310	16	directorships	directorship	NOUN
ejsice-4608	310	17	and	and	CCONJ
ejsice-4608	310	18	demand	demand	NOUN
ejsice-4608	310	19	for	for	ADP
ejsice-4608	310	20	audit	audit	NOUN
ejsice-4608	310	21	quality	quality	NOUN
ejsice-4608	310	22	.	.	PUNCT
ejsice-4608	311	1	european	european	ADJ
ejsice-4608	311	2	accounting	accounting	PROPN
ejsice-4608	311	3	review	review	PROPN
ejsice-4608	311	4	.	.	PUNCT
ejsice-4608	312	1	hada	hada	PROPN
ejsice-4608	312	2	t.	t.	PROPN
ejsice-4608	312	3	,	,	PUNCT
ejsice-4608	312	4	luga	luga	PROPN
ejsice-4608	312	5	i.	i.	PROPN
ejsice-4608	312	6	and	and	CCONJ
ejsice-4608	312	7	căruț	căruț	PROPN
ejsice-4608	312	8	m.	m.	NOUN
ejsice-4608	312	9	(	(	PUNCT
ejsice-4608	312	10	2019	2019	NUM
ejsice-4608	312	11	)	)	PUNCT
ejsice-4608	312	12	,	,	PUNCT
ejsice-4608	312	13	grants	grant	VERB
ejsice-4608	312	14	through	through	ADP
ejsice-4608	312	15	the	the	DET
ejsice-4608	312	16	european	european	ADJ
ejsice-4608	312	17	agricultural	agricultural	ADJ
ejsice-4608	312	18	funds	fund	NOUN
ejsice-4608	312	19	for	for	ADP
ejsice-4608	312	20	the	the	DET
ejsice-4608	312	21	rural	rural	ADJ
ejsice-4608	312	22	development	development	NOUN
ejsice-4608	312	23	.	.	PUNCT
ejsice-4608	313	1	case	case	NOUN
ejsice-4608	313	2	study	study	NOUN
ejsice-4608	313	3	:	:	PUNCT
ejsice-4608	313	4	the	the	DET
ejsice-4608	313	5	modernization	modernization	NOUN
ejsice-4608	313	6	of	of	ADP
ejsice-4608	313	7	the	the	DET
ejsice-4608	313	8	community	community	NOUN
ejsice-4608	313	9	centre	centre	NOUN
ejsice-4608	313	10	of	of	ADP
ejsice-4608	313	11	a	a	DET
ejsice-4608	313	12	municipality	municipality	NOUN
ejsice-4608	313	13	.	.	PUNCT
ejsice-4608	314	1	ovidius	ovidius	PROPN
ejsice-4608	314	2	university	university	NOUN
ejsice-4608	314	3	annals	annal	NOUN
ejsice-4608	314	4	.	.	PUNCT
ejsice-4608	315	1	harber	harber	PROPN
ejsice-4608	315	2	m.	m.	PROPN
ejsice-4608	315	3	,	,	PUNCT
ejsice-4608	315	4	marx	marx	PROPN
ejsice-4608	315	5	b.	b.	PROPN
ejsice-4608	315	6	and	and	CCONJ
ejsice-4608	315	7	de	de	X
ejsice-4608	315	8	jager	jager	PROPN
ejsice-4608	315	9	p.	p.	PROPN
ejsice-4608	315	10	(	(	PUNCT
ejsice-4608	315	11	2020	2020	NUM
ejsice-4608	315	12	)	)	PUNCT
ejsice-4608	315	13	,	,	PUNCT
ejsice-4608	315	14	the	the	DET
ejsice-4608	315	15	perceived	perceive	VERB
ejsice-4608	315	16	financial	financial	ADJ
ejsice-4608	315	17	effects	effect	NOUN
ejsice-4608	315	18	of	of	ADP
ejsice-4608	315	19	mandatory	mandatory	ADJ
ejsice-4608	315	20	audit	audit	NOUN
ejsice-4608	315	21	firm	firm	ADJ
ejsice-4608	315	22	rotation	rotation	NOUN
ejsice-4608	315	23	.	.	PUNCT
ejsice-4608	316	1	journal	journal	PROPN
ejsice-4608	316	2	of	of	ADP
ejsice-4608	316	3	international	international	ADJ
ejsice-4608	316	4	financial	financial	ADJ
ejsice-4608	316	5	management	management	NOUN
ejsice-4608	316	6	and	and	CCONJ
ejsice-4608	316	7	accounting	accounting	NOUN
ejsice-4608	316	8	.	.	PUNCT
ejsice-4608	317	1	homer	homer	NOUN
ejsice-4608	317	2	j.	j.	PROPN
ejsice-4608	317	3	and	and	CCONJ
ejsice-4608	317	4	stephenson	stephenson	PROPN
ejsice-4608	317	5	p.	p.	PROPN
ejsice-4608	317	6	(	(	PUNCT
ejsice-4608	317	7	2012	2012	NUM
ejsice-4608	317	8	)	)	PUNCT
ejsice-4608	317	9	,	,	PUNCT
ejsice-4608	317	10	theoretical	theoretical	ADJ
ejsice-4608	317	11	perspectives	perspective	NOUN
ejsice-4608	317	12	on	on	ADP
ejsice-4608	317	13	approaches	approach	NOUN
ejsice-4608	317	14	to	to	ADP
ejsice-4608	317	15	policy	policy	NOUN
ejsice-4608	317	16	evaluation	evaluation	NOUN
ejsice-4608	317	17	in	in	ADP
ejsice-4608	317	18	the	the	DET
ejsice-4608	317	19	eu	eu	PROPN
ejsice-4608	317	20	:	:	PUNCT
ejsice-4608	317	21	the	the	DET
ejsice-4608	317	22	case	case	NOUN
ejsice-4608	317	23	of	of	ADP
ejsice-4608	317	24	cohesion	cohesion	NOUN
ejsice-4608	317	25	policy	policy	NOUN
ejsice-4608	317	26	in	in	ADP
ejsice-4608	317	27	public	public	ADJ
ejsice-4608	317	28	administration	administration	NOUN
ejsice-4608	317	29	.	.	PUNCT
ejsice-4608	318	1	knill	knill	PROPN
ejsice-4608	318	2	c.	c.	PROPN
ejsice-4608	318	3	,	,	PUNCT
ejsice-4608	318	4	balint	balint	PROPN
ejsice-4608	318	5	t.	t.	PROPN
ejsice-4608	318	6	&	&	CCONJ
ejsice-4608	318	7	bauer	bauer	PROPN
ejsice-4608	318	8	m.w	m.w	PROPN
ejsice-4608	318	9	.	.	PROPN
ejsice-4608	318	10	(	(	PUNCT
ejsice-4608	318	11	2008	2008	NUM
ejsice-4608	318	12	)	)	PUNCT
ejsice-4608	318	13	,	,	PUNCT
ejsice-4608	318	14	study	study	VERB
ejsice-4608	318	15	on	on	ADP
ejsice-4608	318	16	behalf	behalf	NOUN
ejsice-4608	318	17	of	of	ADP
ejsice-4608	318	18	the	the	DET
ejsice-4608	318	19	european	european	ADJ
ejsice-4608	318	20	parliament	parliament	NOUN
ejsice-4608	318	21	.	.	PUNCT
ejsice-4608	319	1	reform	reform	NOUN
ejsice-4608	319	2	of	of	ADP
ejsice-4608	319	3	european	european	PROPN
ejsice-4608	319	4	congress	congress	PROPN
ejsice-4608	319	5	2008	2008	NUM
ejsice-4608	319	6	.	.	PUNCT
ejsice-4608	320	1	köhler	köhler	PROPN
ejsice-4608	320	2	a.	a.	PROPN
ejsice-4608	320	3	,	,	PUNCT
ejsice-4608	320	4	ratzinger	ratzinger	PROPN
ejsice-4608	320	5	-	-	PUNCT
ejsice-4608	320	6	sakel	sakel	PROPN
ejsice-4608	320	7	n.	n.	PROPN
ejsice-4608	320	8	and	and	CCONJ
ejsice-4608	320	9	theis	theis	PROPN
ejsice-4608	320	10	j.	j.	PROPN
ejsice-4608	320	11	(	(	PUNCT
ejsice-4608	320	12	2020	2020	NUM
ejsice-4608	320	13	)	)	PUNCT
ejsice-4608	320	14	,	,	PUNCT
ejsice-4608	320	15	the	the	DET
ejsice-4608	320	16	effects	effect	NOUN
ejsice-4608	320	17	of	of	ADP
ejsice-4608	320	18	key	key	ADJ
ejsice-4608	320	19	audit	audit	NOUN
ejsice-4608	320	20	matters	matter	VERB
ejsice-4608	320	21	on	on	ADP
ejsice-4608	320	22	the	the	DET
ejsice-4608	320	23	auditor	auditor	NOUN
ejsice-4608	320	24	's	's	PART
ejsice-4608	320	25	report	report	NOUN
ejsice-4608	320	26	's	's	PART
ejsice-4608	320	27	communicative	communicative	ADJ
ejsice-4608	320	28	value	value	NOUN
ejsice-4608	320	29	:	:	PUNCT
ejsice-4608	320	30	experimental	experimental	ADJ
ejsice-4608	320	31	evidence	evidence	NOUN
ejsice-4608	320	32	from	from	ADP
ejsice-4608	320	33	investment	investment	NOUN
ejsice-4608	320	34	professionals	professional	NOUN
ejsice-4608	320	35	and	and	CCONJ
ejsice-4608	320	36	non	non	ADJ
ejsice-4608	320	37	-	-	ADJ
ejsice-4608	320	38	professional	professional	ADJ
ejsice-4608	320	39	investors	investor	NOUN
ejsice-4608	320	40	.	.	PUNCT
ejsice-4608	321	1	accounting	account	VERB
ejsice-4608	321	2	in	in	ADP
ejsice-4608	321	3	europe	europe	PROPN
ejsice-4608	321	4	.	.	PUNCT
ejsice-4608	322	1	manes	mane	NOUN
ejsice-4608	322	2	rossi	rossi	PROPN
ejsice-4608	322	3	f.	f.	PROPN
ejsice-4608	322	4	,	,	PUNCT
ejsice-4608	322	5	brusca	brusca	NOUN
ejsice-4608	322	6	i.	i.	NOUN
ejsice-4608	322	7	and	and	CCONJ
ejsice-4608	322	8	condor	condor	PROPN
ejsice-4608	322	9	v.	v.	PROPN
ejsice-4608	322	10	(	(	PUNCT
ejsice-4608	322	11	2020	2020	NUM
ejsice-4608	322	12	)	)	PUNCT
ejsice-4608	322	13	,	,	PUNCT
ejsice-4608	322	14	in	in	ADP
ejsice-4608	322	15	the	the	DET
ejsice-4608	322	16	pursuit	pursuit	NOUN
ejsice-4608	322	17	of	of	ADP
ejsice-4608	322	18	harmonization	harmonization	NOUN
ejsice-4608	322	19	:	:	PUNCT
ejsice-4608	322	20	comparing	compare	VERB
ejsice-4608	322	21	the	the	DET
ejsice-4608	322	22	audit	audit	NOUN
ejsice-4608	322	23	systems	system	NOUN
ejsice-4608	322	24	of	of	ADP
ejsice-4608	322	25	european	european	ADJ
ejsice-4608	322	26	local	local	ADJ
ejsice-4608	322	27	governments	government	NOUN
ejsice-4608	322	28	.	.	PUNCT
ejsice-4608	323	1	public	public	ADJ
ejsice-4608	323	2	money	money	NOUN
ejsice-4608	323	3	&	&	CCONJ
ejsice-4608	323	4	management	management	NOUN
ejsice-4608	323	5	.	.	PUNCT
ejsice-4608	324	1	march	march	PROPN
ejsice-4608	324	2	j.g	j.g	PROPN
ejsice-4608	324	3	.	.	PUNCT
ejsice-4608	325	1	e	e	PROPN
ejsice-4608	325	2	olsen	olsen	PROPN
ejsice-4608	325	3	j.p	j.p	PROPN
ejsice-4608	325	4	.	.	PROPN
ejsice-4608	325	5	(	(	PUNCT
ejsice-4608	325	6	1995	1995	NUM
ejsice-4608	325	7	)	)	PUNCT
ejsice-4608	325	8	,	,	PUNCT
ejsice-4608	325	9	democratic	democratic	ADJ
ejsice-4608	325	10	governance	governance	NOUN
ejsice-4608	325	11	.	.	PUNCT
ejsice-4608	326	1	mendez	mendez	PROPN
ejsice-4608	326	2	c.	c.	PROPN
ejsice-4608	326	3	,	,	PUNCT
ejsice-4608	326	4	bactler	bactler	NOUN
ejsice-4608	326	5	j.	j.	PROPN
ejsice-4608	326	6	(	(	PUNCT
ejsice-4608	326	7	2011	2011	NUM
ejsice-4608	326	8	)	)	PUNCT
ejsice-4608	326	9	administrative	administrative	ADJ
ejsice-4608	326	10	reform	reform	NOUN
ejsice-4608	326	11	and	and	CCONJ
ejsice-4608	326	12	unintended	unintended	ADJ
ejsice-4608	326	13	consequences	consequence	NOUN
ejsice-4608	326	14	:	:	PUNCT
ejsice-4608	326	15	an	an	DET
ejsice-4608	326	16	assessment	assessment	NOUN
ejsice-4608	326	17	of	of	ADP
ejsice-4608	326	18	the	the	DET
ejsice-4608	326	19	eu	eu	PROPN
ejsice-4608	326	20	cohesion	cohesion	NOUN
ejsice-4608	326	21	policy	policy	NOUN
ejsice-4608	326	22	audit	audit	NOUN
ejsice-4608	326	23	explosion	explosion	NOUN
ejsice-4608	326	24	.	.	PUNCT
ejsice-4608	327	1	journal	journal	NOUN
ejsice-4608	327	2	of	of	ADP
ejsice-4608	327	3	european	european	ADJ
ejsice-4608	327	4	public	public	ADJ
ejsice-4608	327	5	policy	policy	NOUN
ejsice-4608	327	6	.	.	PUNCT
ejsice-4608	328	1	noe	noe	PROPN
ejsice-4608	328	2	r.	r.	PROPN
ejsice-4608	328	3	,	,	PUNCT
ejsice-4608	328	4	hollenbeck	hollenbeck	PROPN
ejsice-4608	328	5	j.	j.	PROPN
ejsice-4608	328	6	,	,	PUNCT
ejsice-4608	328	7	gerhart	gerhart	PROPN
ejsice-4608	328	8	b.	b.	PROPN
ejsice-4608	328	9	,	,	PUNCT
ejsice-4608	328	10	wright	wright	PROPN
ejsice-4608	328	11	p.	p.	PROPN
ejsice-4608	328	12	(	(	PUNCT
ejsice-4608	328	13	2006	2006	NUM
ejsice-4608	328	14	)	)	PUNCT
ejsice-4608	328	15	,	,	PUNCT
ejsice-4608	328	16	“	"	PUNCT
ejsice-4608	328	17	human	human	ADJ
ejsice-4608	328	18	resource	resource	NOUN
ejsice-4608	328	19	management	management	NOUN
ejsice-4608	328	20	”	"	PUNCT
ejsice-4608	328	21	,	,	PUNCT
ejsice-4608	328	22	apogeo	apogeo	PROPN
ejsice-4608	328	23	,	,	PUNCT
ejsice-4608	328	24	milano	milano	PROPN
ejsice-4608	328	25	.	.	PUNCT
ejsice-4608	329	1	pavić	pavić	PROPN
ejsice-4608	329	2	l.	l.	PROPN
ejsice-4608	329	3	,	,	PUNCT
ejsice-4608	329	4	turk	turk	PROPN
ejsice-4608	329	5	j.	j.	PROPN
ejsice-4608	329	6	,	,	PUNCT
ejsice-4608	329	7	grgić	grgić	PROPN
ejsice-4608	329	8	i.	i.	PROPN
ejsice-4608	329	9	and	and	CCONJ
ejsice-4608	329	10	prišenk	prišenk	PROPN
ejsice-4608	329	11	j.	j.	PROPN
ejsice-4608	329	12	(	(	PUNCT
ejsice-4608	329	13	2020	2020	NUM
ejsice-4608	329	14	)	)	PUNCT
ejsice-4608	329	15	,	,	PUNCT
ejsice-4608	329	16	impact	impact	VERB
ejsice-4608	329	17	analysis	analysis	NOUN
ejsice-4608	329	18	of	of	ADP
ejsice-4608	329	19	the	the	DET
ejsice-4608	329	20	young	young	ADJ
ejsice-4608	329	21	farmers	farmer	NOUN
ejsice-4608	329	22	'	'	PART
ejsice-4608	329	23	support	support	NOUN
ejsice-4608	329	24	program	program	NOUN
ejsice-4608	329	25	on	on	ADP
ejsice-4608	329	26	slovenian	slovenian	ADJ
ejsice-4608	329	27	dairy	dairy	NOUN
ejsice-4608	329	28	sector	sector	NOUN
ejsice-4608	329	29	development	development	NOUN
ejsice-4608	329	30	using	use	VERB
ejsice-4608	329	31	econometric	econometric	ADJ
ejsice-4608	329	32	modeling	modeling	NOUN
ejsice-4608	329	33	approach	approach	NOUN
ejsice-4608	329	34	.	.	PUNCT
ejsice-4608	330	1	agronomy	agronomy	NOUN
ejsice-4608	330	2	.	.	PUNCT
ejsice-4608	331	1	pollit	pollit	PROPN
ejsice-4608	331	2	c.	c.	PROPN
ejsice-4608	331	3	(	(	PUNCT
ejsice-4608	331	4	1999	1999	NUM
ejsice-4608	331	5	)	)	PUNCT
ejsice-4608	331	6	,	,	PUNCT
ejsice-4608	331	7	accountability	accountability	NOUN
ejsice-4608	331	8	and	and	CCONJ
ejsice-4608	331	9	democracy	democracy	NOUN
ejsice-4608	331	10	:	:	PUNCT
ejsice-4608	331	11	answering	answer	VERB
ejsice-4608	331	12	to	to	ADP
ejsice-4608	331	13	political	political	ADJ
ejsice-4608	331	14	authorities	authority	NOUN
ejsice-4608	331	15	and	and	CCONJ
ejsice-4608	331	16	citizens	citizen	NOUN
ejsice-4608	331	17	needs	need	VERB
ejsice-4608	331	18	.	.	PUNCT
ejsice-4608	332	1	istitute	istitute	NOUN
ejsice-4608	332	2	of	of	ADP
ejsice-4608	332	3	administrative	administrative	ADJ
ejsice-4608	332	4	sciences	sciences	PROPN
ejsice-4608	332	5	conference	conference	NOUN
ejsice-4608	332	6	.	.	PUNCT
ejsice-4608	333	1	pollitt	pollitt	PROPN
ejsice-4608	333	2	c.	c.	PROPN
ejsice-4608	333	3	e	e	PROPN
ejsice-4608	333	4	bouckaert	bouckaert	PROPN
ejsice-4608	333	5	g.	g.	PROPN
ejsice-4608	333	6	(	(	PUNCT
ejsice-4608	333	7	2004	2004	NUM
ejsice-4608	333	8	)	)	PUNCT
ejsice-4608	333	9	,	,	PUNCT
ejsice-4608	333	10	continuity	continuity	NOUN
ejsice-4608	333	11	and	and	CCONJ
ejsice-4608	333	12	change	change	NOUN
ejsice-4608	333	13	in	in	ADP
ejsice-4608	333	14	public	public	ADJ
ejsice-4608	333	15	policy	policy	NOUN
ejsice-4608	333	16	and	and	CCONJ
ejsice-4608	333	17	management	management	NOUN
ejsice-4608	333	18	.	.	PUNCT
ejsice-4608	334	1	edward	edward	PROPN
ejsice-4608	334	2	elgar	elgar	PROPN
ejsice-4608	334	3	publishing	publishing	PROPN
ejsice-4608	334	4	.	.	PUNCT
ejsice-4608	335	1	power	power	NOUN
ejsice-4608	335	2	m.	m.	NOUN
ejsice-4608	335	3	(	(	PUNCT
ejsice-4608	335	4	1994	1994	NUM
ejsice-4608	335	5	)	)	PUNCT
ejsice-4608	335	6	,	,	PUNCT
ejsice-4608	335	7	the	the	DET
ejsice-4608	335	8	audit	audit	NOUN
ejsice-4608	335	9	explosion	explosion	NOUN
ejsice-4608	335	10	,	,	PUNCT
ejsice-4608	335	11	demos	demos	NOUN
ejsice-4608	335	12	.	.	PUNCT
ejsice-4608	336	1	power	power	NOUN
ejsice-4608	336	2	m.	m.	NOUN
ejsice-4608	336	3	(	(	PUNCT
ejsice-4608	336	4	1997	1997	NUM
ejsice-4608	336	5	)	)	PUNCT
ejsice-4608	336	6	,	,	PUNCT
ejsice-4608	336	7	the	the	DET
ejsice-4608	336	8	audit	audit	NOUN
ejsice-4608	336	9	society	society	NOUN
ejsice-4608	336	10	:	:	PUNCT
ejsice-4608	336	11	rituals	ritual	NOUN
ejsice-4608	336	12	of	of	ADP
ejsice-4608	336	13	verification	verification	NOUN
ejsice-4608	336	14	.	.	PUNCT
ejsice-4608	337	1	oxford	oxford	PROPN
ejsice-4608	337	2	.	.	PUNCT
ejsice-4608	338	1	power	power	NOUN
ejsice-4608	338	2	m.	m.	NOUN
ejsice-4608	338	3	(	(	PUNCT
ejsice-4608	338	4	2000b	2000b	NUM
ejsice-4608	338	5	)	)	PUNCT
ejsice-4608	338	6	,	,	PUNCT
ejsice-4608	338	7	the	the	DET
ejsice-4608	338	8	audit	audit	NOUN
ejsice-4608	338	9	implosion	implosion	NOUN
ejsice-4608	338	10	:	:	PUNCT
ejsice-4608	338	11	regulating	regulate	VERB
ejsice-4608	338	12	risk	risk	NOUN
ejsice-4608	338	13	from	from	ADP
ejsice-4608	338	14	the	the	DET
ejsice-4608	338	15	inside	inside	NOUN
ejsice-4608	338	16	.	.	PUNCT
ejsice-4608	339	1	londra	londra	PROPN
ejsice-4608	339	2	,	,	PUNCT
ejsice-4608	339	3	icaew	icaew	VERB
ejsice-4608	339	4	.	.	PUNCT
ejsice-4608	340	1	power	power	NOUN
ejsice-4608	340	2	m.	m.	NOUN
ejsice-4608	340	3	(	(	PUNCT
ejsice-4608	340	4	2002	2002	NUM
ejsice-4608	340	5	)	)	PUNCT
ejsice-4608	340	6	,	,	PUNCT
ejsice-4608	340	7	la	la	X
ejsice-4608	340	8	società	società	PROPN
ejsice-4608	340	9	dei	dei	PROPN
ejsice-4608	340	10	controlli	controlli	PROPN
ejsice-4608	340	11	.	.	PUNCT
ejsice-4608	341	1	a	a	DET
ejsice-4608	341	2	cura	cura	PROPN
ejsice-4608	341	3	di	di	PROPN
ejsice-4608	341	4	fabrizio	fabrizio	PROPN
ejsice-4608	341	5	panozzo	panozzo	PROPN
ejsice-4608	341	6	.	.	PUNCT
ejsice-4608	342	1	torino	torino	NOUN
ejsice-4608	342	2	,	,	PUNCT
ejsice-4608	342	3	edizioni	edizioni	PROPN
ejsice-4608	342	4	di	di	PROPN
ejsice-4608	342	5	comunità	comunità	PROPN
ejsice-4608	342	6	.	.	PUNCT
ejsice-4608	343	1	power	power	NOUN
ejsice-4608	343	2	m.	m.	NOUN
ejsice-4608	343	3	(	(	PUNCT
ejsice-4608	343	4	2005	2005	NUM
ejsice-4608	343	5	)	)	PUNCT
ejsice-4608	343	6	,	,	PUNCT
ejsice-4608	343	7	the	the	DET
ejsice-4608	343	8	invention	invention	NOUN
ejsice-4608	343	9	of	of	ADP
ejsice-4608	343	10	operational	operational	ADJ
ejsice-4608	343	11	risk	risk	NOUN
ejsice-4608	343	12	.	.	PUNCT
ejsice-4608	344	1	review	review	NOUN
ejsice-4608	344	2	of	of	ADP
ejsice-4608	344	3	international	international	ADJ
ejsice-4608	344	4	political	political	ADJ
ejsice-4608	344	5	economics	economic	NOUN
ejsice-4608	344	6	.	.	PUNCT
ejsice-4608	345	1	power	power	NOUN
ejsice-4608	345	2	m.	m.	NOUN
ejsice-4608	345	3	(	(	PUNCT
ejsice-4608	345	4	2011	2011	NUM
ejsice-4608	345	5	)	)	PUNCT
ejsice-4608	345	6	,	,	PUNCT
ejsice-4608	345	7	auditing	auditing	NOUN
ejsice-4608	345	8	and	and	CCONJ
ejsice-4608	345	9	the	the	DET
ejsice-4608	345	10	reiventation	reiventation	NOUN
ejsice-4608	345	11	of	of	ADP
ejsice-4608	345	12	governance	governance	NOUN
ejsice-4608	345	13	.	.	PUNCT
ejsice-4608	346	1	published	publish	VERB
ejsice-4608	346	2	to	to	ADP
ejsice-4608	346	3	oxford	oxford	PROPN
ejsice-4608	346	4	scholarship	scholarship	NOUN
ejsice-4608	346	5	on	on	ADP
ejsice-4608	346	6	line	line	NOUN
ejsice-4608	346	7	october	october	PROPN
ejsice-4608	346	8	2011	2011	NUM
ejsice-4608	346	9	.	.	PUNCT
ejsice-4608	347	1	european	european	PROPN
ejsice-4608	347	2	journal	journal	PROPN
ejsice-4608	347	3	of	of	ADP
ejsice-4608	347	4	social	social	ADJ
ejsice-4608	347	5	impact	impact	NOUN
ejsice-4608	347	6	and	and	CCONJ
ejsice-4608	347	7	circular	circular	ADJ
ejsice-4608	347	8	economy	economy	NOUN
ejsice-4608	347	9	issn	issn	NOUN
ejsice-4608	347	10	:	:	PUNCT
ejsice-4608	347	11	2704	2704	NUM
ejsice-4608	347	12	-	-	SYM
ejsice-4608	347	13	9906	9906	NUM
ejsice-4608	347	14	doi	doi	NOUN
ejsice-4608	347	15	:	:	PUNCT
ejsice-4608	347	16	10.13135/2704	10.13135/2704	NUM
ejsice-4608	347	17	-	-	SYM
ejsice-4608	347	18	9906/4608	9906/4608	NUM
ejsice-4608	347	19	published	publish	VERB
ejsice-4608	347	20	by	by	ADP
ejsice-4608	347	21	university	university	PROPN
ejsice-4608	347	22	of	of	ADP
ejsice-4608	347	23	turin	turin	PROPN
ejsice-4608	347	24	http://www.ojs.unito.it/index.php/ejsice/index	http://www.ojs.unito.it/index.php/ejsice/index	PROPN
ejsice-4608	347	25	ejsice	ejsice	PROPN
ejsice-4608	347	26	content	content	NOUN
ejsice-4608	347	27	is	be	AUX
ejsice-4608	347	28	licensed	license	VERB
ejsice-4608	347	29	under	under	ADP
ejsice-4608	347	30	a	a	DET
ejsice-4608	347	31	creative	creative	ADJ
ejsice-4608	347	32	commons	common	NOUN
ejsice-4608	347	33	attribution	attribution	NOUN
ejsice-4608	347	34	4.0	4.0	NUM
ejsice-4608	347	35	international	international	ADJ
ejsice-4608	347	36	license	license	NOUN
ejsice-4608	347	37	37	37	NUM
ejsice-4608	347	38	power	power	NOUN
ejsice-4608	347	39	m.	m.	NOUN
ejsice-4608	347	40	(	(	PUNCT
ejsice-4608	347	41	2011	2011	NUM
ejsice-4608	347	42	)	)	PUNCT
ejsice-4608	347	43	,	,	PUNCT
ejsice-4608	347	44	audit	audit	NOUN
ejsice-4608	347	45	,	,	PUNCT
ejsice-4608	347	46	trust	trust	NOUN
ejsice-4608	347	47	and	and	CCONJ
ejsice-4608	347	48	risk	risk	NOUN
ejsice-4608	347	49	.	.	PUNCT
ejsice-4608	348	1	published	publish	VERB
ejsice-4608	348	2	to	to	ADP
ejsice-4608	348	3	oxford	oxford	PROPN
ejsice-4608	348	4	scholarship	scholarship	NOUN
ejsice-4608	348	5	on	on	ADP
ejsice-4608	348	6	line	line	NOUN
ejsice-4608	348	7	october	october	PROPN
ejsice-4608	348	8	2011	2011	NUM
ejsice-4608	348	9	.	.	PUNCT
ejsice-4608	349	1	power	power	NOUN
ejsice-4608	349	2	m.	m.	NOUN
ejsice-4608	349	3	(	(	PUNCT
ejsice-4608	349	4	2011	2011	NUM
ejsice-4608	349	5	)	)	PUNCT
ejsice-4608	349	6	,	,	PUNCT
ejsice-4608	349	7	fraud	fraud	NOUN
ejsice-4608	349	8	,	,	PUNCT
ejsice-4608	349	9	expectation	expectation	NOUN
ejsice-4608	349	10	and	and	CCONJ
ejsice-4608	349	11	rise	rise	NOUN
ejsice-4608	349	12	of	of	ADP
ejsice-4608	349	13	financial	financial	ADJ
ejsice-4608	349	14	audit	audit	NOUN
ejsice-4608	349	15	.	.	PUNCT
ejsice-4608	350	1	published	publish	VERB
ejsice-4608	350	2	to	to	ADP
ejsice-4608	350	3	oxford	oxford	PROPN
ejsice-4608	350	4	scholarship	scholarship	NOUN
ejsice-4608	350	5	on	on	ADP
ejsice-4608	350	6	line	line	NOUN
ejsice-4608	350	7	october	october	PROPN
ejsice-4608	350	8	2011	2011	NUM
ejsice-4608	350	9	.	.	PUNCT
ejsice-4608	351	1	power	power	NOUN
ejsice-4608	351	2	m.	m.	NOUN
ejsice-4608	351	3	(	(	PUNCT
ejsice-4608	351	4	2011	2011	NUM
ejsice-4608	351	5	)	)	PUNCT
ejsice-4608	351	6	,	,	PUNCT
ejsice-4608	351	7	making	make	VERB
ejsice-4608	351	8	audits	audits	NOUN
ejsice-4608	351	9	work	work	NOUN
ejsice-4608	351	10	:	:	PUNCT
ejsice-4608	351	11	auditees	auditee	NOUN
ejsice-4608	351	12	and	and	CCONJ
ejsice-4608	351	13	the	the	DET
ejsice-4608	351	14	auditable	auditable	ADJ
ejsice-4608	351	15	performance	performance	NOUN
ejsice-4608	351	16	.	.	PUNCT
ejsice-4608	352	1	published	publish	VERB
ejsice-4608	352	2	to	to	ADP
ejsice-4608	352	3	oxford	oxford	PROPN
ejsice-4608	352	4	scholarship	scholarship	NOUN
ejsice-4608	352	5	on	on	ADP
ejsice-4608	352	6	line	line	NOUN
ejsice-4608	352	7	october	october	PROPN
ejsice-4608	352	8	2011	2011	NUM
ejsice-4608	352	9	.	.	PUNCT
ejsice-4608	353	1	power	power	NOUN
ejsice-4608	353	2	m.	m.	NOUN
ejsice-4608	353	3	(	(	PUNCT
ejsice-4608	353	4	with	with	ADP
ejsice-4608	353	5	yves	yve	NOUN
ejsice-4608	353	6	gendron	gendron	NOUN
ejsice-4608	353	7	)	)	PUNCT
ejsice-4608	353	8	(	(	PUNCT
ejsice-4608	353	9	2015	2015	NUM
ejsice-4608	353	10	)	)	PUNCT
ejsice-4608	353	11	,	,	PUNCT
ejsice-4608	353	12	qualitative	qualitative	ADJ
ejsice-4608	353	13	research	research	NOUN
ejsice-4608	353	14	in	in	ADP
ejsice-4608	353	15	auditing	audit	VERB
ejsice-4608	353	16	:	:	PUNCT
ejsice-4608	353	17	a	a	DET
ejsice-4608	353	18	methodological	methodological	ADJ
ejsice-4608	353	19	roadmap	roadmap	NOUN
ejsice-4608	353	20	.	.	PUNCT
ejsice-4608	354	1	auditing	auditing	NOUN
ejsice-4608	354	2	:	:	PUNCT
ejsice-4608	354	3	a	a	DET
ejsice-4608	354	4	journal	journal	NOUN
ejsice-4608	354	5	of	of	ADP
ejsice-4608	354	6	practice	practice	NOUN
ejsice-4608	354	7	and	and	CCONJ
ejsice-4608	354	8	theory	theory	NOUN
ejsice-4608	354	9	(	(	PUNCT
ejsice-4608	354	10	2015	2015	NUM
ejsice-4608	354	11	)	)	PUNCT
ejsice-4608	354	12	34(2	34(2	NUM
ejsice-4608	354	13	):	):	PUNCT
ejsice-4608	354	14	147	147	NUM
ejsice-4608	354	15	-	-	SYM
ejsice-4608	354	16	165	165	NUM
ejsice-4608	354	17	.	.	PUNCT
ejsice-4608	355	1	rolle	rolle	PROPN
ejsice-4608	355	2	l.	l.	PROPN
ejsice-4608	355	3	,	,	PUNCT
ejsice-4608	355	4	“	"	PUNCT
ejsice-4608	355	5	risorse	risorse	PROPN
ejsice-4608	355	6	umane	umane	PROPN
ejsice-4608	355	7	e	e	NOUN
ejsice-4608	355	8	benchmarking	benchmarking	NOUN
ejsice-4608	355	9	.	.	PUNCT
ejsice-4608	356	1	prassi	prassi	PROPN
ejsice-4608	356	2	eccellenti	eccellenti	X
ejsice-4608	356	3	in	in	ADP
ejsice-4608	356	4	aziende	aziende	PROPN
ejsice-4608	356	5	innovative	innovative	NOUN
ejsice-4608	356	6	”	"	PUNCT
ejsice-4608	356	7	,	,	PUNCT
ejsice-4608	356	8	franco	franco	PROPN
ejsice-4608	356	9	angeli	angeli	PROPN
ejsice-4608	356	10	,	,	PUNCT
ejsice-4608	356	11	milano	milano	PROPN
ejsice-4608	356	12	,	,	PUNCT
ejsice-4608	356	13	2010	2010	NUM
ejsice-4608	356	14	.	.	PUNCT
ejsice-4608	357	1	spaventa	spaventa	PROPN
ejsice-4608	357	2	l.	l.	PROPN
ejsice-4608	357	3	(	(	PUNCT
ejsice-4608	357	4	2008	2008	NUM
ejsice-4608	357	5	)	)	PUNCT
ejsice-4608	357	6	,	,	PUNCT
ejsice-4608	357	7	una	una	PROPN
ejsice-4608	357	8	crisi	crisi	PROPN
ejsice-4608	357	9	della	della	PROPN
ejsice-4608	357	10	nuova	nuova	PROPN
ejsice-4608	357	11	finanza	finanza	PROPN
ejsice-4608	357	12	.	.	PUNCT
ejsice-4608	358	1	giuffrè	giuffrè	PROPN
ejsice-4608	358	2	editore	editore	PROPN
ejsice-4608	358	3	.	.	PUNCT
ejsice-4608	359	1	sposato	sposato	PROPN
ejsice-4608	359	2	p.	p.	PROPN
ejsice-4608	359	3	,	,	PUNCT
ejsice-4608	359	4	“	"	PUNCT
ejsice-4608	359	5	valutazione	valutazione	X
ejsice-4608	359	6	e	e	X
ejsice-4608	359	7	selezione	selezione	PROPN
ejsice-4608	359	8	del	del	PROPN
ejsice-4608	359	9	personale	personale	PROPN
ejsice-4608	359	10	.	.	PUNCT
ejsice-4608	360	1	come	come	VERB
ejsice-4608	360	2	scegliere	scegliere	PROPN
ejsice-4608	360	3	e	e	PROPN
ejsice-4608	360	4	valorizzare	valorizzare	NOUN
ejsice-4608	360	5	il	il	PROPN
ejsice-4608	360	6	tuo	tuo	PROPN
ejsice-4608	360	7	staff	staff	NOUN
ejsice-4608	360	8	ideale	ideale	PROPN
ejsice-4608	360	9	.	.	PUNCT
ejsice-4608	360	10	”	"	PUNCT
ejsice-4608	361	1	,	,	PUNCT
ejsice-4608	361	2	bruno	bruno	PROPN
ejsice-4608	361	3	editore	editore	PROPN
ejsice-4608	361	4	,	,	PUNCT
ejsice-4608	361	5	roma	roma	PROPN
ejsice-4608	361	6	,	,	PUNCT
ejsice-4608	361	7	2010	2010	NUM
ejsice-4608	361	8	.	.	PUNCT
ejsice-4608	362	1	stephenson	stephenson	PROPN
ejsice-4608	362	2	p.	p.	PROPN
ejsice-4608	362	3	(	(	PUNCT
ejsice-4608	362	4	2015	2015	NUM
ejsice-4608	362	5	)	)	PUNCT
ejsice-4608	362	6	,	,	PUNCT
ejsice-4608	362	7	reconciling	reconcile	VERB
ejsice-4608	362	8	audit	audit	NOUN
ejsice-4608	362	9	and	and	CCONJ
ejsice-4608	362	10	evaluations	evaluation	NOUN
ejsice-4608	362	11	?	?	PUNCT
ejsice-4608	363	1	symposium	symposium	NOUN
ejsice-4608	363	2	on	on	ADP
ejsice-4608	363	3	policy	policy	NOUN
ejsice-4608	363	4	evaluation	evaluation	NOUN
ejsice-4608	363	5	in	in	ADP
ejsice-4608	363	6	the	the	DET
ejsice-4608	363	7	eu	eu	PROPN
ejsice-4608	363	8	.	.	PROPN
ejsice-4608	363	9	van	van	PROPN
ejsice-4608	363	10	der	der	PROPN
ejsice-4608	363	11	meer	meer	PROPN
ejsice-4608	363	12	f.	f.	PROPN
ejsice-4608	363	13	and	and	CCONJ
ejsice-4608	363	14	edelebos	edelebos	PROPN
ejsice-4608	363	15	j.	j.	PROPN
ejsice-4608	363	16	(	(	PUNCT
ejsice-4608	363	17	2006	2006	NUM
ejsice-4608	363	18	)	)	PUNCT
ejsice-4608	363	19	,	,	PUNCT
ejsice-4608	363	20	“	"	PUNCT
ejsice-4608	363	21	evaluation	evaluation	NOUN
ejsice-4608	363	22	in	in	ADP
ejsice-4608	363	23	multi	multi	ADJ
ejsice-4608	363	24	-	-	ADJ
ejsice-4608	363	25	actor	actor	ADJ
ejsice-4608	363	26	policy	policy	NOUN
ejsice-4608	363	27	process	process	NOUN
ejsice-4608	363	28	:	:	PUNCT
ejsice-4608	363	29	accountability	accountability	NOUN
ejsice-4608	363	30	,	,	PUNCT
ejsice-4608	363	31	learning	learning	NOUN
ejsice-4608	363	32	and	and	CCONJ
ejsice-4608	363	33	cooperation	cooperation	NOUN
ejsice-4608	363	34	”	"	PUNCT
ejsice-4608	363	35	in	in	ADP
ejsice-4608	363	36	evaluation	evaluation	NOUN
ejsice-4608	363	37	.	.	PUNCT
ejsice-4608	364	1	van	van	PROPN
ejsice-4608	364	2	wolleghem	wolleghem	PROPN
ejsice-4608	364	3	p.g	p.g	PROPN
ejsice-4608	364	4	.	.	PROPN
ejsice-4608	364	5	(	(	PUNCT
ejsice-4608	364	6	2020	2020	NUM
ejsice-4608	364	7	)	)	PUNCT
ejsice-4608	364	8	,	,	PUNCT
ejsice-4608	364	9	does	do	VERB
ejsice-4608	364	10	administrative	administrative	ADJ
ejsice-4608	364	11	capacity	capacity	NOUN
ejsice-4608	364	12	matter	matter	NOUN
ejsice-4608	364	13	?	?	PUNCT
ejsice-4608	365	1	the	the	DET
ejsice-4608	365	2	absorption	absorption	NOUN
ejsice-4608	365	3	of	of	ADP
ejsice-4608	365	4	the	the	DET
ejsice-4608	365	5	european	european	PROPN
ejsice-4608	365	6	fund	fund	PROPN
ejsice-4608	365	7	for	for	ADP
ejsice-4608	365	8	the	the	DET
ejsice-4608	365	9	integration	integration	NOUN
ejsice-4608	365	10	of	of	ADP
ejsice-4608	365	11	migrants	migrant	NOUN
ejsice-4608	365	12	.	.	PUNCT
ejsice-4608	366	1	policy	policy	NOUN
ejsice-4608	366	2	studies	study	NOUN
ejsice-4608	366	3	.	.	PUNCT