id	sid	tid	token	lemma	pos
fueconorg-11224	1	1	11224	11224	NUM
fueconorg-11224	1	2	facta	facta	PROPN
fueconorg-11224	1	3	universitatis	universitatis	PROPN
fueconorg-11224	1	4	series	series	NOUN
fueconorg-11224	1	5	:	:	PUNCT
fueconorg-11224	1	6	economics	economic	NOUN
fueconorg-11224	1	7	and	and	CCONJ
fueconorg-11224	1	8	organization	organization	NOUN
fueconorg-11224	1	9	vol	vol	NOUN
fueconorg-11224	1	10	.	.	PROPN
fueconorg-11224	1	11	19	19	NUM
fueconorg-11224	1	12	,	,	PUNCT
fueconorg-11224	1	13	no	no	DET
fueconorg-11224	1	14	4	4	NUM
fueconorg-11224	1	15	,	,	PUNCT
fueconorg-11224	1	16	2022	2022	NUM
fueconorg-11224	1	17	,	,	PUNCT
fueconorg-11224	1	18	pp	pp	ADJ
fueconorg-11224	1	19	.	.	PUNCT
fueconorg-11224	1	20	285	285	NUM
fueconorg-11224	1	21	296	296	NUM
fueconorg-11224	1	22	https://doi.org/10.22190/fueo221019020d	https://doi.org/10.22190/fueo221019020d	VERB
fueconorg-11224	1	23	©	©	PROPN
fueconorg-11224	1	24	2022	2022	NUM
fueconorg-11224	1	25	by	by	ADP
fueconorg-11224	1	26	university	university	PROPN
fueconorg-11224	1	27	of	of	ADP
fueconorg-11224	1	28	niš	niš	PROPN
fueconorg-11224	1	29	,	,	PUNCT
fueconorg-11224	1	30	serbia	serbia	PROPN
fueconorg-11224	1	31	|	|	ADV
fueconorg-11224	1	32	creative	creative	ADJ
fueconorg-11224	1	33	commons	common	NOUN
fueconorg-11224	1	34	licence	licence	NOUN
fueconorg-11224	1	35	:	:	PUNCT
fueconorg-11224	1	36	cc	cc	VERB
fueconorg-11224	1	37	by	by	ADP
fueconorg-11224	1	38	-	-	PUNCT
fueconorg-11224	1	39	nc	nc	VERB
fueconorg-11224	1	40	-	-	PUNCT
fueconorg-11224	1	41	nd	nd	ADV
fueconorg-11224	1	42	original	original	ADJ
fueconorg-11224	1	43	scientific	scientific	ADJ
fueconorg-11224	1	44	paper	paper	NOUN
fueconorg-11224	1	45	modified	modify	VERB
fueconorg-11224	1	46	audit	audit	NOUN
fueconorg-11224	1	47	opinion	opinion	NOUN
fueconorg-11224	1	48	and	and	CCONJ
fueconorg-11224	1	49	earnings	earning	NOUN
fueconorg-11224	1	50	management	management	NOUN
fueconorg-11224	1	51	in	in	ADP
fueconorg-11224	1	52	state	state	NOUN
fueconorg-11224	1	53	-	-	PUNCT
fueconorg-11224	1	54	owned	own	VERB
fueconorg-11224	1	55	companies	company	NOUN
fueconorg-11224	1	56	:	:	PUNCT
fueconorg-11224	1	57	evidence	evidence	NOUN
fueconorg-11224	1	58	from	from	ADP
fueconorg-11224	1	59	serbia1	serbia1	PROPN
fueconorg-11224	1	60	udc	udc	NOUN
fueconorg-11224	1	61	657.6	657.6	NUM
fueconorg-11224	1	62	+	+	NOUN
fueconorg-11224	1	63	005	005	NUM
fueconorg-11224	1	64	]	]	SYM
fueconorg-11224	1	65	:	:	PUNCT
fueconorg-11224	1	66	658.115(497.11	658.115(497.11	NUM
fueconorg-11224	1	67	)	)	PUNCT
fueconorg-11224	1	68	milica	milica	PROPN
fueconorg-11224	1	69	đorđević1	đorđević1	PROPN
fueconorg-11224	1	70	,	,	PUNCT
fueconorg-11224	1	71	dejan	dejan	PROPN
fueconorg-11224	1	72	spasić1,2	spasić1,2	PROPN
fueconorg-11224	1	73	1university	1university	NUM
fueconorg-11224	1	74	of	of	ADP
fueconorg-11224	1	75	niš	niš	NOUN
fueconorg-11224	1	76	,	,	PUNCT
fueconorg-11224	1	77	faculty	faculty	NOUN
fueconorg-11224	1	78	of	of	ADP
fueconorg-11224	1	79	economics	economic	NOUN
fueconorg-11224	1	80	,	,	PUNCT
fueconorg-11224	1	81	niš	niš	NOUN
fueconorg-11224	1	82	,	,	PUNCT
fueconorg-11224	1	83	republic	republic	NOUN
fueconorg-11224	1	84	of	of	ADP
fueconorg-11224	1	85	serbia	serbia	PROPN
fueconorg-11224	1	86	2university	2university	PROPN
fueconorg-11224	1	87	of	of	ADP
fueconorg-11224	1	88	belgrade	belgrade	PROPN
fueconorg-11224	1	89	,	,	PUNCT
fueconorg-11224	1	90	faculty	faculty	NOUN
fueconorg-11224	1	91	of	of	ADP
fueconorg-11224	1	92	economics	economic	NOUN
fueconorg-11224	1	93	,	,	PUNCT
fueconorg-11224	1	94	belgrade	belgrade	PROPN
fueconorg-11224	1	95	,	,	PUNCT
fueconorg-11224	1	96	republic	republic	NOUN
fueconorg-11224	1	97	of	of	ADP
fueconorg-11224	1	98	serbia	serbia	PROPN
fueconorg-11224	1	99	orcid	orcid	PROPN
fueconorg-11224	2	1	i	i	PRON
fueconorg-11224	2	2	d	d	PROPN
fueconorg-11224	2	3	:	:	PUNCT
fueconorg-11224	2	4	milica	milica	PROPN
fueconorg-11224	2	5	đorđević	đorđević	PROPN
fueconorg-11224	2	6	https://orcid.org/0000-0003-1652-4186	https://orcid.org/0000-0003-1652-4186	PROPN
fueconorg-11224	2	7	dejan	dejan	PROPN
fueconorg-11224	2	8	spasić	spasić	VERB
fueconorg-11224	2	9	https://orcid.org/0000-0002-8540-579x	https://orcid.org/0000-0002-8540-579x	PROPN
fueconorg-11224	2	10	abstract	abstract	ADJ
fueconorg-11224	2	11	.	.	PUNCT
fueconorg-11224	3	1	the	the	DET
fueconorg-11224	3	2	aim	aim	NOUN
fueconorg-11224	3	3	of	of	ADP
fueconorg-11224	3	4	the	the	DET
fueconorg-11224	3	5	author	author	NOUN
fueconorg-11224	3	6	of	of	ADP
fueconorg-11224	3	7	this	this	DET
fueconorg-11224	3	8	paper	paper	NOUN
fueconorg-11224	3	9	is	be	AUX
fueconorg-11224	3	10	to	to	PART
fueconorg-11224	3	11	examine	examine	VERB
fueconorg-11224	3	12	the	the	DET
fueconorg-11224	3	13	relationship	relationship	NOUN
fueconorg-11224	3	14	between	between	ADP
fueconorg-11224	3	15	earning	earn	VERB
fueconorg-11224	3	16	management	management	NOUN
fueconorg-11224	3	17	(	(	PUNCT
fueconorg-11224	3	18	em	em	PRON
fueconorg-11224	3	19	)	)	PUNCT
fueconorg-11224	3	20	and	and	CCONJ
fueconorg-11224	3	21	modified	modify	VERB
fueconorg-11224	3	22	audit	audit	NOUN
fueconorg-11224	3	23	opinion	opinion	NOUN
fueconorg-11224	3	24	among	among	ADP
fueconorg-11224	3	25	state	state	NOUN
fueconorg-11224	3	26	-	-	PUNCT
fueconorg-11224	3	27	owned	own	VERB
fueconorg-11224	3	28	companies	company	NOUN
fueconorg-11224	3	29	in	in	ADP
fueconorg-11224	3	30	the	the	DET
fueconorg-11224	3	31	republic	republic	NOUN
fueconorg-11224	3	32	of	of	ADP
fueconorg-11224	3	33	serbia	serbia	PROPN
fueconorg-11224	3	34	.	.	PUNCT
fueconorg-11224	4	1	the	the	DET
fueconorg-11224	4	2	study	study	NOUN
fueconorg-11224	4	3	sample	sample	NOUN
fueconorg-11224	4	4	consists	consist	VERB
fueconorg-11224	4	5	of	of	ADP
fueconorg-11224	4	6	64	64	NUM
fueconorg-11224	4	7	state	state	NOUN
fueconorg-11224	4	8	-	-	PUNCT
fueconorg-11224	4	9	owned	own	VERB
fueconorg-11224	4	10	companies	company	NOUN
fueconorg-11224	4	11	whose	whose	DET
fueconorg-11224	4	12	financial	financial	ADJ
fueconorg-11224	4	13	statements	statement	NOUN
fueconorg-11224	4	14	were	be	AUX
fueconorg-11224	4	15	subject	subject	ADJ
fueconorg-11224	4	16	of	of	ADP
fueconorg-11224	4	17	audit	audit	NOUN
fueconorg-11224	4	18	by	by	ADP
fueconorg-11224	4	19	state	state	NOUN
fueconorg-11224	4	20	audit	audit	NOUN
fueconorg-11224	4	21	institution	institution	NOUN
fueconorg-11224	4	22	in	in	ADP
fueconorg-11224	4	23	period	period	NOUN
fueconorg-11224	4	24	2018	2018	NUM
fueconorg-11224	4	25	-	-	SYM
fueconorg-11224	4	26	2021	2021	NUM
fueconorg-11224	4	27	.	.	PUNCT
fueconorg-11224	5	1	to	to	PART
fueconorg-11224	5	2	detect	detect	VERB
fueconorg-11224	5	3	em	em	PRON
fueconorg-11224	5	4	,	,	PUNCT
fueconorg-11224	5	5	the	the	DET
fueconorg-11224	5	6	financial	financial	ADJ
fueconorg-11224	5	7	statements	statement	NOUN
fueconorg-11224	5	8	of	of	ADP
fueconorg-11224	5	9	these	these	DET
fueconorg-11224	5	10	companies	company	NOUN
fueconorg-11224	5	11	for	for	ADP
fueconorg-11224	5	12	the	the	DET
fueconorg-11224	5	13	four	four	NUM
fueconorg-11224	5	14	-	-	PUNCT
fueconorg-11224	5	15	year	year	NOUN
fueconorg-11224	5	16	period	period	NOUN
fueconorg-11224	5	17	2018	2018	NUM
fueconorg-11224	5	18	-	-	SYM
fueconorg-11224	5	19	2021	2021	NUM
fueconorg-11224	5	20	were	be	AUX
fueconorg-11224	5	21	used	use	VERB
fueconorg-11224	5	22	.	.	PUNCT
fueconorg-11224	6	1	the	the	DET
fueconorg-11224	6	2	results	result	NOUN
fueconorg-11224	6	3	of	of	ADP
fueconorg-11224	6	4	the	the	DET
fueconorg-11224	6	5	study	study	NOUN
fueconorg-11224	6	6	indicate	indicate	VERB
fueconorg-11224	6	7	that	that	SCONJ
fueconorg-11224	6	8	there	there	PRON
fueconorg-11224	6	9	is	be	VERB
fueconorg-11224	6	10	no	no	DET
fueconorg-11224	6	11	positive	positive	ADJ
fueconorg-11224	6	12	relationship	relationship	NOUN
fueconorg-11224	6	13	between	between	ADP
fueconorg-11224	6	14	em	em	PRON
fueconorg-11224	6	15	and	and	CCONJ
fueconorg-11224	6	16	the	the	DET
fueconorg-11224	6	17	auditor	auditor	NOUN
fueconorg-11224	6	18	's	's	PART
fueconorg-11224	6	19	modified	modify	VERB
fueconorg-11224	6	20	opinion	opinion	NOUN
fueconorg-11224	6	21	,	,	PUNCT
fueconorg-11224	6	22	i.e.	i.e.	X
fueconorg-11224	6	23	that	that	SCONJ
fueconorg-11224	6	24	the	the	DET
fueconorg-11224	6	25	difference	difference	NOUN
fueconorg-11224	6	26	in	in	ADP
fueconorg-11224	6	27	the	the	DET
fueconorg-11224	6	28	distribution	distribution	NOUN
fueconorg-11224	6	29	of	of	ADP
fueconorg-11224	6	30	the	the	DET
fueconorg-11224	6	31	modified	modify	VERB
fueconorg-11224	6	32	opinion	opinion	NOUN
fueconorg-11224	6	33	in	in	ADP
fueconorg-11224	6	34	state	state	NOUN
fueconorg-11224	6	35	-	-	PUNCT
fueconorg-11224	6	36	owned	own	VERB
fueconorg-11224	6	37	companies	company	NOUN
fueconorg-11224	6	38	in	in	ADP
fueconorg-11224	6	39	which	which	PRON
fueconorg-11224	6	40	em	em	PRON
fueconorg-11224	6	41	is	be	AUX
fueconorg-11224	6	42	identified	identify	VERB
fueconorg-11224	6	43	and	and	CCONJ
fueconorg-11224	6	44	those	those	PRON
fueconorg-11224	6	45	in	in	ADP
fueconorg-11224	6	46	which	which	PRON
fueconorg-11224	6	47	em	em	PRON
fueconorg-11224	6	48	is	be	AUX
fueconorg-11224	6	49	not	not	PART
fueconorg-11224	6	50	identified	identify	VERB
fueconorg-11224	6	51	is	be	AUX
fueconorg-11224	6	52	not	not	PART
fueconorg-11224	6	53	statistically	statistically	ADV
fueconorg-11224	6	54	significant	significant	ADJ
fueconorg-11224	6	55	.	.	PUNCT
fueconorg-11224	7	1	these	these	DET
fueconorg-11224	7	2	results	result	NOUN
fueconorg-11224	7	3	initially	initially	ADV
fueconorg-11224	7	4	point	point	VERB
fueconorg-11224	7	5	to	to	ADP
fueconorg-11224	7	6	the	the	DET
fueconorg-11224	7	7	conclusion	conclusion	NOUN
fueconorg-11224	7	8	that	that	SCONJ
fueconorg-11224	7	9	auditors	auditor	NOUN
fueconorg-11224	7	10	do	do	AUX
fueconorg-11224	7	11	not	not	PART
fueconorg-11224	7	12	take	take	VERB
fueconorg-11224	7	13	em	em	PRON
fueconorg-11224	7	14	into	into	ADP
fueconorg-11224	7	15	account	account	NOUN
fueconorg-11224	7	16	when	when	SCONJ
fueconorg-11224	7	17	forming	form	VERB
fueconorg-11224	7	18	opinions	opinion	NOUN
fueconorg-11224	7	19	,	,	PUNCT
fueconorg-11224	7	20	and	and	CCONJ
fueconorg-11224	7	21	do	do	AUX
fueconorg-11224	7	22	not	not	PART
fueconorg-11224	7	23	send	send	VERB
fueconorg-11224	7	24	warning	warning	NOUN
fueconorg-11224	7	25	signals	signal	NOUN
fueconorg-11224	7	26	to	to	ADP
fueconorg-11224	7	27	users	user	NOUN
fueconorg-11224	7	28	of	of	ADP
fueconorg-11224	7	29	financial	financial	ADJ
fueconorg-11224	7	30	statements	statement	NOUN
fueconorg-11224	7	31	.	.	PUNCT
fueconorg-11224	8	1	however	however	ADV
fueconorg-11224	8	2	,	,	PUNCT
fueconorg-11224	8	3	if	if	SCONJ
fueconorg-11224	8	4	one	one	PRON
fueconorg-11224	8	5	looks	look	VERB
fueconorg-11224	8	6	at	at	ADP
fueconorg-11224	8	7	the	the	DET
fueconorg-11224	8	8	participation	participation	NOUN
fueconorg-11224	8	9	of	of	ADP
fueconorg-11224	8	10	the	the	DET
fueconorg-11224	8	11	modified	modified	ADJ
fueconorg-11224	8	12	opinion	opinion	NOUN
fueconorg-11224	8	13	on	on	ADP
fueconorg-11224	8	14	the	the	DET
fueconorg-11224	8	15	financial	financial	ADJ
fueconorg-11224	8	16	statements	statement	NOUN
fueconorg-11224	8	17	of	of	ADP
fueconorg-11224	8	18	state	state	NOUN
fueconorg-11224	8	19	-	-	PUNCT
fueconorg-11224	8	20	owned	own	VERB
fueconorg-11224	8	21	companies	company	NOUN
fueconorg-11224	8	22	in	in	ADP
fueconorg-11224	8	23	which	which	PRON
fueconorg-11224	8	24	em	em	PRON
fueconorg-11224	8	25	is	be	AUX
fueconorg-11224	8	26	identified	identify	VERB
fueconorg-11224	8	27	,	,	PUNCT
fueconorg-11224	8	28	and	and	CCONJ
fueconorg-11224	8	29	especially	especially	ADV
fueconorg-11224	8	30	the	the	DET
fueconorg-11224	8	31	motive	motive	NOUN
fueconorg-11224	8	32	of	of	ADP
fueconorg-11224	8	33	em	em	PRON
fueconorg-11224	8	34	,	,	PUNCT
fueconorg-11224	8	35	it	it	PRON
fueconorg-11224	8	36	can	can	AUX
fueconorg-11224	8	37	be	be	AUX
fueconorg-11224	8	38	said	say	VERB
fueconorg-11224	8	39	that	that	SCONJ
fueconorg-11224	8	40	the	the	DET
fueconorg-11224	8	41	auditors	auditor	NOUN
fueconorg-11224	8	42	of	of	ADP
fueconorg-11224	8	43	the	the	DET
fueconorg-11224	8	44	state	state	NOUN
fueconorg-11224	8	45	audit	audit	NOUN
fueconorg-11224	8	46	institution	institution	NOUN
fueconorg-11224	8	47	are	be	AUX
fueconorg-11224	8	48	adequately	adequately	ADV
fueconorg-11224	8	49	dedicated	dedicated	ADJ
fueconorg-11224	8	50	to	to	ADP
fueconorg-11224	8	51	this	this	DET
fueconorg-11224	8	52	issue	issue	NOUN
fueconorg-11224	8	53	.	.	PUNCT
fueconorg-11224	9	1	key	key	ADJ
fueconorg-11224	9	2	words	word	NOUN
fueconorg-11224	9	3	:	:	PUNCT
fueconorg-11224	9	4	discretionary	discretionary	ADJ
fueconorg-11224	9	5	accruals	accrual	NOUN
fueconorg-11224	9	6	,	,	PUNCT
fueconorg-11224	9	7	manipulations	manipulation	NOUN
fueconorg-11224	9	8	,	,	PUNCT
fueconorg-11224	9	9	qualified	qualified	ADJ
fueconorg-11224	9	10	opinion	opinion	NOUN
fueconorg-11224	9	11	,	,	PUNCT
fueconorg-11224	9	12	adverse	adverse	ADJ
fueconorg-11224	9	13	opinion	opinion	NOUN
fueconorg-11224	9	14	,	,	PUNCT
fueconorg-11224	9	15	disclaimer	disclaimer	NOUN
fueconorg-11224	9	16	of	of	ADP
fueconorg-11224	9	17	opinion	opinion	NOUN
fueconorg-11224	9	18	jel	jel	PROPN
fueconorg-11224	9	19	classification	classification	PROPN
fueconorg-11224	9	20	:	:	PUNCT
fueconorg-11224	9	21	h83	h83	NUM
fueconorg-11224	9	22	,	,	PUNCT
fueconorg-11224	9	23	m41	m41	PROPN
fueconorg-11224	9	24	,	,	PUNCT
fueconorg-11224	9	25	m42	m42	PROPN
fueconorg-11224	9	26	received	receive	VERB
fueconorg-11224	9	27	october	october	PROPN
fueconorg-11224	9	28	19	19	NUM
fueconorg-11224	9	29	,	,	PUNCT
fueconorg-11224	9	30	2022	2022	NUM
fueconorg-11224	9	31	/	/	SYM
fueconorg-11224	9	32	accepted	accept	VERB
fueconorg-11224	9	33	november	november	PROPN
fueconorg-11224	9	34	25	25	NUM
fueconorg-11224	9	35	,	,	PUNCT
fueconorg-11224	9	36	2022	2022	NUM
fueconorg-11224	9	37	corresponding	correspond	VERB
fueconorg-11224	9	38	author	author	NOUN
fueconorg-11224	9	39	:	:	PUNCT
fueconorg-11224	9	40	milica	milica	PROPN
fueconorg-11224	9	41	đorđević	đorđević	PROPN
fueconorg-11224	9	42	university	university	PROPN
fueconorg-11224	9	43	of	of	ADP
fueconorg-11224	9	44	niš	niš	PROPN
fueconorg-11224	9	45	,	,	PUNCT
fueconorg-11224	9	46	faculty	faculty	NOUN
fueconorg-11224	9	47	of	of	ADP
fueconorg-11224	9	48	economics	economic	NOUN
fueconorg-11224	9	49	,	,	PUNCT
fueconorg-11224	9	50	trg	trg	PROPN
fueconorg-11224	9	51	kralja	kralja	PROPN
fueconorg-11224	9	52	aleksandra	aleksandra	PROPN
fueconorg-11224	9	53	11	11	NUM
fueconorg-11224	9	54	,	,	PUNCT
fueconorg-11224	9	55	18000	18000	NUM
fueconorg-11224	9	56	niš	niš	NOUN
fueconorg-11224	9	57	,	,	PUNCT
fueconorg-11224	9	58	republic	republic	NOUN
fueconorg-11224	9	59	of	of	ADP
fueconorg-11224	9	60	serbia	serbia	PROPN
fueconorg-11224	9	61	|	|	ADV
fueconorg-11224	9	62	e	e	NOUN
fueconorg-11224	9	63	-	-	NOUN
fueconorg-11224	9	64	mail	mail	NOUN
fueconorg-11224	9	65	:	:	PUNCT
fueconorg-11224	9	66	milica.djordjevic@eknfak.ni.ac.rs	milica.djordjevic@eknfak.ni.ac.rs	ADJ
fueconorg-11224	9	67	https://orcid.org/0000-0003-1652-4186	https://orcid.org/0000-0003-1652-4186	NOUN
fueconorg-11224	9	68	https://orcid.org/0000-0002-8540-579x	https://orcid.org/0000-0002-8540-579x	NOUN
fueconorg-11224	9	69	mailto:milica.djordjevic@eknfak.ni.ac.rs	mailto:milica.djordjevic@eknfak.ni.ac.rs	PROPN
fueconorg-11224	9	70	286	286	NUM
fueconorg-11224	9	71	m.	m.	NOUN
fueconorg-11224	9	72	đorđević	đorđević	NOUN
fueconorg-11224	9	73	,	,	PUNCT
fueconorg-11224	9	74	d.	d.	PROPN
fueconorg-11224	9	75	spasić	spasić	VERB
fueconorg-11224	9	76	1	1	NUM
fueconorg-11224	9	77	.	.	PUNCT
fueconorg-11224	10	1	introduction	introduction	NOUN
fueconorg-11224	10	2	state	state	NOUN
fueconorg-11224	10	3	-	-	PUNCT
fueconorg-11224	10	4	owned	own	VERB
fueconorg-11224	10	5	companies	company	NOUN
fueconorg-11224	10	6	,	,	PUNCT
fueconorg-11224	10	7	with	with	ADP
fueconorg-11224	10	8	their	their	PRON
fueconorg-11224	10	9	important	important	ADJ
fueconorg-11224	10	10	role	role	NOUN
fueconorg-11224	10	11	in	in	ADP
fueconorg-11224	10	12	the	the	DET
fueconorg-11224	10	13	provision	provision	NOUN
fueconorg-11224	10	14	of	of	ADP
fueconorg-11224	10	15	services	service	NOUN
fueconorg-11224	10	16	of	of	ADP
fueconorg-11224	10	17	general	general	ADJ
fueconorg-11224	10	18	interest	interest	NOUN
fueconorg-11224	10	19	,	,	PUNCT
fueconorg-11224	10	20	are	be	AUX
fueconorg-11224	10	21	oftenviewed	oftenviewe	VERB
fueconorg-11224	10	22	as	as	ADP
fueconorg-11224	10	23	a	a	DET
fueconorg-11224	10	24	tool	tool	NOUN
fueconorg-11224	10	25	for	for	ADP
fueconorg-11224	10	26	accelerated	accelerate	VERB
fueconorg-11224	10	27	economic	economic	ADJ
fueconorg-11224	10	28	development	development	NOUN
fueconorg-11224	10	29	and	and	CCONJ
fueconorg-11224	10	30	expansion	expansion	NOUN
fueconorg-11224	10	31	,	,	PUNCT
fueconorg-11224	10	32	in	in	ADP
fueconorg-11224	10	33	strategically	strategically	ADV
fueconorg-11224	10	34	important	important	ADJ
fueconorg-11224	10	35	economic	economic	ADJ
fueconorg-11224	10	36	activities	activity	NOUN
fueconorg-11224	10	37	.	.	PUNCT
fueconorg-11224	11	1	state	state	NOUN
fueconorg-11224	11	2	-	-	PUNCT
fueconorg-11224	11	3	owned	own	VERB
fueconorg-11224	11	4	companies	company	NOUN
fueconorg-11224	11	5	fulfill	fulfill	VERB
fueconorg-11224	11	6	their	their	PRON
fueconorg-11224	11	7	obligation	obligation	NOUN
fueconorg-11224	11	8	to	to	PART
fueconorg-11224	11	9	provide	provide	VERB
fueconorg-11224	11	10	information	information	NOUN
fueconorg-11224	11	11	on	on	ADP
fueconorg-11224	11	12	financial	financial	ADJ
fueconorg-11224	11	13	position	position	NOUN
fueconorg-11224	11	14	and	and	CCONJ
fueconorg-11224	11	15	business	business	NOUN
fueconorg-11224	11	16	success	success	NOUN
fueconorg-11224	11	17	through	through	ADP
fueconorg-11224	11	18	financial	financial	ADJ
fueconorg-11224	11	19	reporting	reporting	NOUN
fueconorg-11224	11	20	.	.	PUNCT
fueconorg-11224	12	1	financial	financial	ADJ
fueconorg-11224	12	2	statements	statement	NOUN
fueconorg-11224	12	3	,	,	PUNCT
fueconorg-11224	12	4	as	as	ADP
fueconorg-11224	12	5	the	the	DET
fueconorg-11224	12	6	final	final	ADJ
fueconorg-11224	12	7	product	product	NOUN
fueconorg-11224	12	8	of	of	ADP
fueconorg-11224	12	9	financial	financial	ADJ
fueconorg-11224	12	10	reporting	reporting	NOUN
fueconorg-11224	12	11	,	,	PUNCT
fueconorg-11224	12	12	contain	contain	VERB
fueconorg-11224	12	13	a	a	DET
fueconorg-11224	12	14	variety	variety	NOUN
fueconorg-11224	12	15	of	of	ADP
fueconorg-11224	12	16	useful	useful	ADJ
fueconorg-11224	12	17	information	information	NOUN
fueconorg-11224	12	18	on	on	ADP
fueconorg-11224	12	19	the	the	DET
fueconorg-11224	12	20	basis	basis	NOUN
fueconorg-11224	12	21	of	of	ADP
fueconorg-11224	12	22	which	which	PRON
fueconorg-11224	12	23	it	it	PRON
fueconorg-11224	12	24	is	be	AUX
fueconorg-11224	12	25	possible	possible	ADJ
fueconorg-11224	12	26	to	to	PART
fueconorg-11224	12	27	evaluate	evaluate	VERB
fueconorg-11224	12	28	previous	previous	ADJ
fueconorg-11224	12	29	and	and	CCONJ
fueconorg-11224	12	30	future	future	ADJ
fueconorg-11224	12	31	achievements	achievement	NOUN
fueconorg-11224	12	32	.	.	PUNCT
fueconorg-11224	13	1	as	as	SCONJ
fueconorg-11224	13	2	this	this	DET
fueconorg-11224	13	3	information	information	NOUN
fueconorg-11224	13	4	is	be	AUX
fueconorg-11224	13	5	crucial	crucial	ADJ
fueconorg-11224	13	6	for	for	ADP
fueconorg-11224	13	7	decision	decision	NOUN
fueconorg-11224	13	8	-	-	PUNCT
fueconorg-11224	13	9	makers	maker	NOUN
fueconorg-11224	13	10	,	,	PUNCT
fueconorg-11224	13	11	its	its	PRON
fueconorg-11224	13	12	reliability	reliability	NOUN
fueconorg-11224	13	13	and	and	CCONJ
fueconorg-11224	13	14	objectivity	objectivity	NOUN
fueconorg-11224	13	15	must	must	AUX
fueconorg-11224	13	16	not	not	PART
fueconorg-11224	13	17	be	be	AUX
fueconorg-11224	13	18	questioned	question	VERB
fueconorg-11224	13	19	.	.	PUNCT
fueconorg-11224	14	1	in	in	ADP
fueconorg-11224	14	2	this	this	DET
fueconorg-11224	14	3	regard	regard	NOUN
fueconorg-11224	14	4	,	,	PUNCT
fueconorg-11224	14	5	it	it	PRON
fueconorg-11224	14	6	is	be	AUX
fueconorg-11224	14	7	necessary	necessary	ADJ
fueconorg-11224	14	8	to	to	PART
fueconorg-11224	14	9	ensure	ensure	VERB
fueconorg-11224	14	10	high	high	ADJ
fueconorg-11224	14	11	-	-	PUNCT
fueconorg-11224	14	12	quality	quality	NOUN
fueconorg-11224	14	13	financial	financial	ADJ
fueconorg-11224	14	14	reporting	reporting	NOUN
fueconorg-11224	14	15	that	that	PRON
fueconorg-11224	14	16	will	will	AUX
fueconorg-11224	14	17	ensure	ensure	VERB
fueconorg-11224	14	18	social	social	ADJ
fueconorg-11224	14	19	well	well	ADV
fueconorg-11224	14	20	-	-	PUNCT
fueconorg-11224	14	21	being	being	NOUN
fueconorg-11224	14	22	as	as	ADP
fueconorg-11224	14	23	the	the	DET
fueconorg-11224	14	24	supreme	supreme	ADJ
fueconorg-11224	14	25	goal	goal	NOUN
fueconorg-11224	14	26	of	of	ADP
fueconorg-11224	14	27	society	society	NOUN
fueconorg-11224	14	28	.	.	PUNCT
fueconorg-11224	15	1	audit	audit	NOUN
fueconorg-11224	15	2	plays	play	VERB
fueconorg-11224	15	3	a	a	DET
fueconorg-11224	15	4	significant	significant	ADJ
fueconorg-11224	15	5	role	role	NOUN
fueconorg-11224	15	6	in	in	ADP
fueconorg-11224	15	7	increasing	increase	VERB
fueconorg-11224	15	8	the	the	DET
fueconorg-11224	15	9	credibility	credibility	NOUN
fueconorg-11224	15	10	of	of	ADP
fueconorg-11224	15	11	information	information	NOUN
fueconorg-11224	15	12	in	in	ADP
fueconorg-11224	15	13	financial	financial	ADJ
fueconorg-11224	15	14	statements	statement	NOUN
fueconorg-11224	15	15	,	,	PUNCT
fueconorg-11224	15	16	providing	provide	VERB
fueconorg-11224	15	17	independent	independent	ADJ
fueconorg-11224	15	18	assurance	assurance	NOUN
fueconorg-11224	15	19	of	of	ADP
fueconorg-11224	15	20	its	its	PRON
fueconorg-11224	15	21	truthfulness	truthfulness	ADJ
fueconorg-11224	15	22	and	and	CCONJ
fueconorg-11224	15	23	fair	fair	ADJ
fueconorg-11224	15	24	presentation	presentation	NOUN
fueconorg-11224	15	25	.	.	PUNCT
fueconorg-11224	16	1	the	the	DET
fueconorg-11224	16	2	auditor	auditor	NOUN
fueconorg-11224	16	3	's	's	PART
fueconorg-11224	16	4	opinion	opinion	NOUN
fueconorg-11224	16	5	based	base	VERB
fueconorg-11224	16	6	on	on	ADP
fueconorg-11224	16	7	objective	objective	ADJ
fueconorg-11224	16	8	evidence	evidence	NOUN
fueconorg-11224	16	9	strengthens	strengthen	VERB
fueconorg-11224	16	10	the	the	DET
fueconorg-11224	16	11	financial	financial	ADJ
fueconorg-11224	16	12	accounting	accounting	NOUN
fueconorg-11224	16	13	discipline	discipline	NOUN
fueconorg-11224	16	14	and	and	CCONJ
fueconorg-11224	16	15	the	the	DET
fueconorg-11224	16	16	responsibility	responsibility	NOUN
fueconorg-11224	16	17	of	of	ADP
fueconorg-11224	16	18	the	the	DET
fueconorg-11224	16	19	ones	one	NOUN
fueconorg-11224	16	20	preparing	prepare	VERB
fueconorg-11224	16	21	financial	financial	ADJ
fueconorg-11224	16	22	statements	statement	NOUN
fueconorg-11224	16	23	,	,	PUNCT
fueconorg-11224	16	24	thus	thus	ADV
fueconorg-11224	16	25	laying	lay	VERB
fueconorg-11224	16	26	the	the	DET
fueconorg-11224	16	27	foundations	foundation	NOUN
fueconorg-11224	16	28	of	of	ADP
fueconorg-11224	16	29	trust	trust	NOUN
fueconorg-11224	16	30	and	and	CCONJ
fueconorg-11224	16	31	mutual	mutual	ADJ
fueconorg-11224	16	32	communication	communication	NOUN
fueconorg-11224	16	33	between	between	ADP
fueconorg-11224	16	34	state	state	NOUN
fueconorg-11224	16	35	-	-	PUNCT
fueconorg-11224	16	36	owned	own	VERB
fueconorg-11224	16	37	companies	company	NOUN
fueconorg-11224	16	38	and	and	CCONJ
fueconorg-11224	16	39	their	their	PRON
fueconorg-11224	16	40	stakeholders	stakeholder	NOUN
fueconorg-11224	16	41	.	.	PUNCT
fueconorg-11224	17	1	there	there	PRON
fueconorg-11224	17	2	is	be	VERB
fueconorg-11224	17	3	plenty	plenty	NOUN
fueconorg-11224	17	4	of	of	ADP
fueconorg-11224	17	5	information	information	NOUN
fueconorg-11224	17	6	in	in	ADP
fueconorg-11224	17	7	financial	financial	ADJ
fueconorg-11224	17	8	statements	statement	NOUN
fueconorg-11224	17	9	;	;	PUNCT
fueconorg-11224	17	10	however	however	ADV
fueconorg-11224	17	11	,	,	PUNCT
fueconorg-11224	17	12	“	"	PUNCT
fueconorg-11224	17	13	one	one	NUM
fueconorg-11224	17	14	of	of	ADP
fueconorg-11224	17	15	the	the	DET
fueconorg-11224	17	16	most	most	ADV
fueconorg-11224	17	17	significant	significant	ADJ
fueconorg-11224	17	18	criteria	criterion	NOUN
fueconorg-11224	17	19	for	for	ADP
fueconorg-11224	17	20	evaluating	evaluate	VERB
fueconorg-11224	17	21	the	the	DET
fueconorg-11224	17	22	performance	performance	NOUN
fueconorg-11224	17	23	and	and	CCONJ
fueconorg-11224	17	24	prospects	prospect	NOUN
fueconorg-11224	17	25	of	of	ADP
fueconorg-11224	17	26	a	a	DET
fueconorg-11224	17	27	business	business	NOUN
fueconorg-11224	17	28	is	be	AUX
fueconorg-11224	17	29	earning	earning	AUX
fueconorg-11224	17	30	measured	measure	VERB
fueconorg-11224	17	31	by	by	ADP
fueconorg-11224	17	32	accounting	account	VERB
fueconorg-11224	17	33	”	"	PUNCT
fueconorg-11224	17	34	(	(	PUNCT
fueconorg-11224	17	35	doan	doan	VERB
fueconorg-11224	17	36	et	et	PROPN
fueconorg-11224	17	37	al	al	PROPN
fueconorg-11224	17	38	.	.	PROPN
fueconorg-11224	17	39	,	,	PUNCT
fueconorg-11224	17	40	2021	2021	NUM
fueconorg-11224	17	41	,	,	PUNCT
fueconorg-11224	17	42	131	131	NUM
fueconorg-11224	17	43	)	)	PUNCT
fueconorg-11224	17	44	.	.	PUNCT
fueconorg-11224	18	1	as	as	SCONJ
fueconorg-11224	18	2	state	state	NOUN
fueconorg-11224	18	3	-	-	PUNCT
fueconorg-11224	18	4	owned	own	VERB
fueconorg-11224	18	5	companies	company	NOUN
fueconorg-11224	18	6	are	be	AUX
fueconorg-11224	18	7	more	more	ADJ
fueconorg-11224	18	8	than	than	ADP
fueconorg-11224	18	9	ever	ever	ADV
fueconorg-11224	18	10	under	under	ADP
fueconorg-11224	18	11	pressure	pressure	NOUN
fueconorg-11224	18	12	to	to	PART
fueconorg-11224	18	13	increase	increase	VERB
fueconorg-11224	18	14	their	their	PRON
fueconorg-11224	18	15	operational	operational	ADJ
fueconorg-11224	18	16	efficiency	efficiency	NOUN
fueconorg-11224	18	17	,	,	PUNCT
fueconorg-11224	18	18	improve	improve	VERB
fueconorg-11224	18	19	their	their	PRON
fueconorg-11224	18	20	own	own	ADJ
fueconorg-11224	18	21	and	and	CCONJ
fueconorg-11224	18	22	competitiveness	competitiveness	NOUN
fueconorg-11224	18	23	of	of	ADP
fueconorg-11224	18	24	the	the	DET
fueconorg-11224	18	25	economy	economy	NOUN
fueconorg-11224	18	26	as	as	ADP
fueconorg-11224	18	27	a	a	DET
fueconorg-11224	18	28	whole	whole	NOUN
fueconorg-11224	18	29	,	,	PUNCT
fueconorg-11224	18	30	provide	provide	VERB
fueconorg-11224	18	31	public	public	ADJ
fueconorg-11224	18	32	services	service	NOUN
fueconorg-11224	18	33	of	of	ADP
fueconorg-11224	18	34	higher	high	ADJ
fueconorg-11224	18	35	quality	quality	NOUN
fueconorg-11224	18	36	at	at	ADP
fueconorg-11224	18	37	a	a	DET
fueconorg-11224	18	38	lower	low	ADJ
fueconorg-11224	18	39	price	price	NOUN
fueconorg-11224	18	40	and	and	CCONJ
fueconorg-11224	18	41	responsibly	responsibly	ADV
fueconorg-11224	18	42	use	use	VERB
fueconorg-11224	18	43	limited	limited	ADJ
fueconorg-11224	18	44	public	public	ADJ
fueconorg-11224	18	45	funds	fund	NOUN
fueconorg-11224	18	46	,	,	PUNCT
fueconorg-11224	18	47	the	the	DET
fueconorg-11224	18	48	auditors	auditor	NOUN
fueconorg-11224	18	49	should	should	AUX
fueconorg-11224	18	50	pay	pay	VERB
fueconorg-11224	18	51	special	special	ADJ
fueconorg-11224	18	52	attention	attention	NOUN
fueconorg-11224	18	53	to	to	ADP
fueconorg-11224	18	54	earnings	earning	NOUN
fueconorg-11224	18	55	management	management	NOUN
fueconorg-11224	18	56	(	(	PUNCT
fueconorg-11224	18	57	em	em	PRON
fueconorg-11224	18	58	)	)	PUNCT
fueconorg-11224	18	59	.	.	PUNCT
fueconorg-11224	19	1	em	em	PRON
fueconorg-11224	19	2	implies	imply	VERB
fueconorg-11224	19	3	active	active	ADJ
fueconorg-11224	19	4	profit	profit	NOUN
fueconorg-11224	19	5	manipulation	manipulation	NOUN
fueconorg-11224	19	6	in	in	ADP
fueconorg-11224	19	7	order	order	NOUN
fueconorg-11224	19	8	to	to	PART
fueconorg-11224	19	9	make	make	VERB
fueconorg-11224	19	10	a	a	DET
fueconorg-11224	19	11	changed	change	VERB
fueconorg-11224	19	12	impression	impression	NOUN
fueconorg-11224	19	13	of	of	ADP
fueconorg-11224	19	14	the	the	DET
fueconorg-11224	19	15	company	company	NOUN
fueconorg-11224	19	16	operations	operation	NOUN
fueconorg-11224	19	17	.	.	PUNCT
fueconorg-11224	20	1	em	em	PRON
fueconorg-11224	20	2	is	be	AUX
fueconorg-11224	20	3	a	a	DET
fueconorg-11224	20	4	“	"	PUNCT
fueconorg-11224	20	5	hot	hot	ADJ
fueconorg-11224	20	6	”	"	PUNCT
fueconorg-11224	20	7	topic	topic	NOUN
fueconorg-11224	20	8	because	because	SCONJ
fueconorg-11224	20	9	the	the	DET
fueconorg-11224	20	10	management	management	NOUN
fueconorg-11224	20	11	's	's	PART
fueconorg-11224	20	12	tendency	tendency	NOUN
fueconorg-11224	20	13	to	to	PART
fueconorg-11224	20	14	show	show	VERB
fueconorg-11224	20	15	the	the	DET
fueconorg-11224	20	16	company	company	NOUN
fueconorg-11224	20	17	's	's	PART
fueconorg-11224	20	18	performance	performance	NOUN
fueconorg-11224	20	19	as	as	ADP
fueconorg-11224	20	20	different	different	ADJ
fueconorg-11224	20	21	from	from	ADP
fueconorg-11224	20	22	what	what	PRON
fueconorg-11224	20	23	it	it	PRON
fueconorg-11224	20	24	really	really	ADV
fueconorg-11224	20	25	is	be	AUX
fueconorg-11224	20	26	,	,	PUNCT
fueconorg-11224	20	27	by	by	ADP
fueconorg-11224	20	28	profit	profit	NOUN
fueconorg-11224	20	29	smoothing	smoothing	NOUN
fueconorg-11224	20	30	,	,	PUNCT
fueconorg-11224	20	31	is	be	AUX
fueconorg-11224	20	32	not	not	PART
fueconorg-11224	20	33	rare	rare	ADJ
fueconorg-11224	20	34	.	.	PUNCT
fueconorg-11224	21	1	for	for	ADP
fueconorg-11224	21	2	this	this	DET
fueconorg-11224	21	3	reason	reason	NOUN
fueconorg-11224	21	4	,	,	PUNCT
fueconorg-11224	21	5	auditors	auditor	NOUN
fueconorg-11224	21	6	are	be	AUX
fueconorg-11224	21	7	expected	expect	VERB
fueconorg-11224	21	8	to	to	PART
fueconorg-11224	21	9	focus	focus	VERB
fueconorg-11224	21	10	additionally	additionally	ADV
fueconorg-11224	21	11	on	on	ADP
fueconorg-11224	21	12	em	em	PRON
fueconorg-11224	21	13	when	when	SCONJ
fueconorg-11224	21	14	performing	perform	VERB
fueconorg-11224	21	15	their	their	PRON
fueconorg-11224	21	16	procedures	procedure	NOUN
fueconorg-11224	21	17	and	and	CCONJ
fueconorg-11224	21	18	,	,	PUNCT
fueconorg-11224	21	19	in	in	ADP
fueconorg-11224	21	20	the	the	DET
fueconorg-11224	21	21	case	case	NOUN
fueconorg-11224	21	22	of	of	ADP
fueconorg-11224	21	23	its	its	PRON
fueconorg-11224	21	24	identification	identification	NOUN
fueconorg-11224	21	25	,	,	PUNCT
fueconorg-11224	21	26	send	send	VERB
fueconorg-11224	21	27	a	a	DET
fueconorg-11224	21	28	clear	clear	ADJ
fueconorg-11224	21	29	signal	signal	NOUN
fueconorg-11224	21	30	to	to	ADP
fueconorg-11224	21	31	the	the	DET
fueconorg-11224	21	32	users	user	NOUN
fueconorg-11224	21	33	of	of	ADP
fueconorg-11224	21	34	the	the	DET
fueconorg-11224	21	35	information	information	NOUN
fueconorg-11224	21	36	in	in	ADP
fueconorg-11224	21	37	the	the	DET
fueconorg-11224	21	38	form	form	NOUN
fueconorg-11224	21	39	of	of	ADP
fueconorg-11224	21	40	a	a	DET
fueconorg-11224	21	41	modified	modify	VERB
fueconorg-11224	21	42	opinion	opinion	NOUN
fueconorg-11224	21	43	.	.	PUNCT
fueconorg-11224	22	1	by	by	ADP
fueconorg-11224	22	2	modifying	modify	VERB
fueconorg-11224	22	3	opinions	opinion	NOUN
fueconorg-11224	22	4	,	,	PUNCT
fueconorg-11224	22	5	the	the	DET
fueconorg-11224	22	6	auditor	auditor	NOUN
fueconorg-11224	22	7	controls	control	VERB
fueconorg-11224	22	8	the	the	DET
fueconorg-11224	22	9	work	work	NOUN
fueconorg-11224	22	10	of	of	ADP
fueconorg-11224	22	11	managers	manager	NOUN
fueconorg-11224	22	12	and	and	CCONJ
fueconorg-11224	22	13	limits	limit	VERB
fueconorg-11224	22	14	their	their	PRON
fueconorg-11224	22	15	opportunistic	opportunistic	ADJ
fueconorg-11224	22	16	behavior	behavior	NOUN
fueconorg-11224	22	17	(	(	PUNCT
fueconorg-11224	22	18	barizah	barizah	PROPN
fueconorg-11224	22	19	et	et	PROPN
fueconorg-11224	22	20	al	al	PROPN
fueconorg-11224	22	21	.	.	PROPN
fueconorg-11224	22	22	,	,	PUNCT
fueconorg-11224	22	23	2005	2005	NUM
fueconorg-11224	22	24	)	)	PUNCT
fueconorg-11224	22	25	.	.	PUNCT
fueconorg-11224	23	1	failure	failure	NOUN
fueconorg-11224	23	2	to	to	PART
fueconorg-11224	23	3	disclose	disclose	VERB
fueconorg-11224	23	4	em	em	PRON
fueconorg-11224	23	5	in	in	ADP
fueconorg-11224	23	6	financial	financial	ADJ
fueconorg-11224	23	7	statements	statement	NOUN
fueconorg-11224	23	8	of	of	ADP
fueconorg-11224	23	9	state	state	NOUN
fueconorg-11224	23	10	-	-	PUNCT
fueconorg-11224	23	11	owned	own	VERB
fueconorg-11224	23	12	companies	company	NOUN
fueconorg-11224	23	13	and	and	CCONJ
fueconorg-11224	23	14	issue	issue	VERB
fueconorg-11224	23	15	an	an	DET
fueconorg-11224	23	16	unmodified	unmodified	ADJ
fueconorg-11224	23	17	/	/	SYM
fueconorg-11224	23	18	positive	positive	ADJ
fueconorg-11224	23	19	opinion	opinion	NOUN
fueconorg-11224	23	20	can	can	AUX
fueconorg-11224	23	21	have	have	VERB
fueconorg-11224	23	22	far	far	ADV
fueconorg-11224	23	23	-	-	PUNCT
fueconorg-11224	23	24	reaching	reach	VERB
fueconorg-11224	23	25	negative	negative	ADJ
fueconorg-11224	23	26	consequences	consequence	NOUN
fueconorg-11224	23	27	for	for	ADP
fueconorg-11224	23	28	the	the	DET
fueconorg-11224	23	29	entire	entire	ADJ
fueconorg-11224	23	30	economy	economy	NOUN
fueconorg-11224	23	31	.	.	PUNCT
fueconorg-11224	24	1	examining	examine	VERB
fueconorg-11224	24	2	the	the	DET
fueconorg-11224	24	3	relationship	relationship	NOUN
fueconorg-11224	24	4	between	between	ADP
fueconorg-11224	24	5	the	the	DET
fueconorg-11224	24	6	auditor	auditor	NOUN
fueconorg-11224	24	7	's	's	PART
fueconorg-11224	24	8	modified	modify	VERB
fueconorg-11224	24	9	opinion	opinion	NOUN
fueconorg-11224	24	10	and	and	CCONJ
fueconorg-11224	24	11	em	em	PRON
fueconorg-11224	24	12	in	in	ADP
fueconorg-11224	24	13	state	state	NOUN
fueconorg-11224	24	14	-	-	PUNCT
fueconorg-11224	24	15	owned	own	VERB
fueconorg-11224	24	16	companies	company	NOUN
fueconorg-11224	24	17	in	in	ADP
fueconorg-11224	24	18	the	the	DET
fueconorg-11224	24	19	republic	republic	NOUN
fueconorg-11224	24	20	of	of	ADP
fueconorg-11224	24	21	serbia	serbia	PROPN
fueconorg-11224	24	22	is	be	AUX
fueconorg-11224	24	23	primarily	primarily	ADV
fueconorg-11224	24	24	aimed	aim	VERB
fueconorg-11224	24	25	at	at	ADP
fueconorg-11224	24	26	assessing	assess	VERB
fueconorg-11224	24	27	the	the	DET
fueconorg-11224	24	28	auditor	auditor	NOUN
fueconorg-11224	24	29	's	's	PART
fueconorg-11224	24	30	commitment	commitment	NOUN
fueconorg-11224	24	31	to	to	ADP
fueconorg-11224	24	32	this	this	DET
fueconorg-11224	24	33	issue	issue	NOUN
fueconorg-11224	24	34	.	.	PUNCT
fueconorg-11224	25	1	the	the	DET
fueconorg-11224	25	2	auditor	auditor	NOUN
fueconorg-11224	25	3	's	's	PART
fueconorg-11224	25	4	modified	modify	VERB
fueconorg-11224	25	5	opinion	opinion	NOUN
fueconorg-11224	25	6	on	on	ADP
fueconorg-11224	25	7	financial	financial	ADJ
fueconorg-11224	25	8	statements	statement	NOUN
fueconorg-11224	25	9	in	in	ADP
fueconorg-11224	25	10	which	which	PRON
fueconorg-11224	25	11	profit	profit	NOUN
fueconorg-11224	25	12	manipulation	manipulation	NOUN
fueconorg-11224	25	13	is	be	AUX
fueconorg-11224	25	14	identified	identify	VERB
fueconorg-11224	25	15	indicates	indicate	VERB
fueconorg-11224	25	16	the	the	DET
fueconorg-11224	25	17	quality	quality	NOUN
fueconorg-11224	25	18	of	of	ADP
fueconorg-11224	25	19	the	the	DET
fueconorg-11224	25	20	procedures	procedure	NOUN
fueconorg-11224	25	21	they	they	PRON
fueconorg-11224	25	22	have	have	AUX
fueconorg-11224	25	23	implemented	implement	VERB
fueconorg-11224	25	24	.	.	PUNCT
fueconorg-11224	26	1	as	as	ADP
fueconorg-11224	26	2	akbaryan	akbaryan	ADJ
fueconorg-11224	26	3	fard	fard	NOUN
fueconorg-11224	26	4	et	et	PROPN
fueconorg-11224	26	5	al	al	PROPN
fueconorg-11224	26	6	.	.	PROPN
fueconorg-11224	27	1	(	(	PUNCT
fueconorg-11224	27	2	2020	2020	NUM
fueconorg-11224	27	3	)	)	PUNCT
fueconorg-11224	27	4	point	point	VERB
fueconorg-11224	27	5	out	out	ADP
fueconorg-11224	27	6	,	,	PUNCT
fueconorg-11224	27	7	audit	audit	NOUN
fueconorg-11224	27	8	quality	quality	NOUN
fueconorg-11224	27	9	is	be	AUX
fueconorg-11224	27	10	the	the	DET
fueconorg-11224	27	11	auditor	auditor	NOUN
fueconorg-11224	27	12	’s	’s	PART
fueconorg-11224	27	13	ability	ability	NOUN
fueconorg-11224	27	14	to	to	PART
fueconorg-11224	27	15	discover	discover	VERB
fueconorg-11224	27	16	and	and	CCONJ
fueconorg-11224	27	17	report	report	VERB
fueconorg-11224	27	18	important	important	ADJ
fueconorg-11224	27	19	distortions	distortion	NOUN
fueconorg-11224	27	20	and	and	CCONJ
fueconorg-11224	27	21	discover	discover	VERB
fueconorg-11224	27	22	manipulations	manipulation	NOUN
fueconorg-11224	27	23	in	in	ADP
fueconorg-11224	27	24	net	net	ADJ
fueconorg-11224	27	25	income	income	NOUN
fueconorg-11224	27	26	.	.	PUNCT
fueconorg-11224	28	1	this	this	DET
fueconorg-11224	28	2	further	far	ADV
fueconorg-11224	28	3	significantly	significantly	ADV
fueconorg-11224	28	4	reduces	reduce	VERB
fueconorg-11224	28	5	em	em	PRON
fueconorg-11224	28	6	(	(	PUNCT
fueconorg-11224	28	7	imen	imen	PROPN
fueconorg-11224	28	8	&	&	CCONJ
fueconorg-11224	28	9	anis	anis	PROPN
fueconorg-11224	28	10	,	,	PUNCT
fueconorg-11224	28	11	2021	2021	NUM
fueconorg-11224	28	12	)	)	PUNCT
fueconorg-11224	28	13	,	,	PUNCT
fueconorg-11224	28	14	that	that	ADV
fueconorg-11224	28	15	is	is	ADV
fueconorg-11224	28	16	,	,	PUNCT
fueconorg-11224	28	17	as	as	ADP
fueconorg-11224	28	18	othman	othman	PROPN
fueconorg-11224	28	19	&	&	CCONJ
fueconorg-11224	28	20	zegnal	zegnal	PROPN
fueconorg-11224	28	21	(	(	PUNCT
fueconorg-11224	28	22	2006	2006	NUM
fueconorg-11224	28	23	)	)	PUNCT
fueconorg-11224	28	24	point	point	VERB
fueconorg-11224	28	25	out	out	ADP
fueconorg-11224	28	26	,	,	PUNCT
fueconorg-11224	28	27	in	in	ADP
fueconorg-11224	28	28	case	case	NOUN
fueconorg-11224	28	29	of	of	ADP
fueconorg-11224	28	30	high	high	ADJ
fueconorg-11224	28	31	quality	quality	NOUN
fueconorg-11224	28	32	of	of	ADP
fueconorg-11224	28	33	audit	audit	NOUN
fueconorg-11224	28	34	,	,	PUNCT
fueconorg-11224	28	35	managers	manager	NOUN
fueconorg-11224	28	36	are	be	AUX
fueconorg-11224	28	37	not	not	PART
fueconorg-11224	28	38	willing	willing	ADJ
fueconorg-11224	28	39	to	to	PART
fueconorg-11224	28	40	perform	perform	VERB
fueconorg-11224	28	41	manipulations	manipulation	NOUN
fueconorg-11224	28	42	through	through	ADP
fueconorg-11224	28	43	profit	profit	NOUN
fueconorg-11224	28	44	management	management	NOUN
fueconorg-11224	28	45	.	.	PUNCT
fueconorg-11224	29	1	the	the	DET
fueconorg-11224	29	2	remainder	remainder	NOUN
fueconorg-11224	29	3	of	of	ADP
fueconorg-11224	29	4	the	the	DET
fueconorg-11224	29	5	paper	paper	NOUN
fueconorg-11224	29	6	is	be	AUX
fueconorg-11224	29	7	structured	structure	VERB
fueconorg-11224	29	8	as	as	SCONJ
fueconorg-11224	29	9	follows	follow	VERB
fueconorg-11224	29	10	.	.	PUNCT
fueconorg-11224	30	1	after	after	ADP
fueconorg-11224	30	2	this	this	DET
fueconorg-11224	30	3	introduction	introduction	NOUN
fueconorg-11224	30	4	,	,	PUNCT
fueconorg-11224	30	5	the	the	DET
fueconorg-11224	30	6	second	second	ADJ
fueconorg-11224	30	7	section	section	NOUN
fueconorg-11224	30	8	of	of	ADP
fueconorg-11224	30	9	the	the	DET
fueconorg-11224	30	10	paper	paper	NOUN
fueconorg-11224	30	11	provides	provide	VERB
fueconorg-11224	30	12	literature	literature	NOUN
fueconorg-11224	30	13	review	review	NOUN
fueconorg-11224	30	14	on	on	ADP
fueconorg-11224	30	15	the	the	DET
fueconorg-11224	30	16	basis	basis	NOUN
fueconorg-11224	30	17	of	of	ADP
fueconorg-11224	30	18	which	which	PRON
fueconorg-11224	30	19	hypotheses	hypothesis	NOUN
fueconorg-11224	30	20	are	be	AUX
fueconorg-11224	30	21	defined	define	VERB
fueconorg-11224	30	22	.	.	PUNCT
fueconorg-11224	31	1	in	in	ADP
fueconorg-11224	31	2	the	the	DET
fueconorg-11224	31	3	third	third	ADJ
fueconorg-11224	31	4	section	section	NOUN
fueconorg-11224	31	5	of	of	ADP
fueconorg-11224	31	6	the	the	DET
fueconorg-11224	31	7	paper	paper	NOUN
fueconorg-11224	31	8	,	,	PUNCT
fueconorg-11224	31	9	the	the	DET
fueconorg-11224	31	10	design	design	NOUN
fueconorg-11224	31	11	of	of	ADP
fueconorg-11224	31	12	empirical	empirical	ADJ
fueconorg-11224	31	13	research	research	NOUN
fueconorg-11224	31	14	is	be	AUX
fueconorg-11224	31	15	presented	present	VERB
fueconorg-11224	31	16	.	.	PUNCT
fueconorg-11224	32	1	results	result	NOUN
fueconorg-11224	32	2	of	of	ADP
fueconorg-11224	32	3	research	research	NOUN
fueconorg-11224	32	4	are	be	AUX
fueconorg-11224	32	5	presented	present	VERB
fueconorg-11224	32	6	and	and	CCONJ
fueconorg-11224	32	7	discussed	discuss	VERB
fueconorg-11224	32	8	in	in	ADP
fueconorg-11224	32	9	the	the	DET
fueconorg-11224	32	10	fourth	fourth	ADJ
fueconorg-11224	32	11	section	section	NOUN
fueconorg-11224	32	12	,	,	PUNCT
fueconorg-11224	32	13	while	while	SCONJ
fueconorg-11224	32	14	the	the	DET
fueconorg-11224	32	15	fifth	fifth	ADJ
fueconorg-11224	32	16	section	section	NOUN
fueconorg-11224	32	17	provides	provide	VERB
fueconorg-11224	32	18	the	the	DET
fueconorg-11224	32	19	conclusions	conclusion	NOUN
fueconorg-11224	32	20	.	.	PUNCT
fueconorg-11224	33	1	modified	modify	VERB
fueconorg-11224	33	2	audit	audit	NOUN
fueconorg-11224	33	3	opinion	opinion	NOUN
fueconorg-11224	33	4	and	and	CCONJ
fueconorg-11224	33	5	earnings	earning	NOUN
fueconorg-11224	33	6	management	management	NOUN
fueconorg-11224	33	7	in	in	ADP
fueconorg-11224	33	8	state	state	NOUN
fueconorg-11224	33	9	-	-	PUNCT
fueconorg-11224	33	10	owned	own	VERB
fueconorg-11224	33	11	companies	company	NOUN
fueconorg-11224	33	12	:	:	PUNCT
fueconorg-11224	33	13	evidence	evidence	NOUN
fueconorg-11224	33	14	from	from	ADP
fueconorg-11224	33	15	serbia	serbia	PROPN
fueconorg-11224	33	16	287	287	NUM
fueconorg-11224	33	17	2	2	NUM
fueconorg-11224	33	18	.	.	PUNCT
fueconorg-11224	33	19	literature	literature	NOUN
fueconorg-11224	33	20	review	review	PROPN
fueconorg-11224	33	21	and	and	CCONJ
fueconorg-11224	33	22	hypotheses	hypothese	VERB
fueconorg-11224	33	23	development	development	NOUN
fueconorg-11224	33	24	em	em	PRON
fueconorg-11224	33	25	practices	practice	NOUN
fueconorg-11224	33	26	were	be	AUX
fueconorg-11224	33	27	introduced	introduce	VERB
fueconorg-11224	33	28	in	in	ADP
fueconorg-11224	33	29	recent	recent	ADJ
fueconorg-11224	33	30	years	year	NOUN
fueconorg-11224	33	31	,	,	PUNCT
fueconorg-11224	33	32	as	as	SCONJ
fueconorg-11224	33	33	a	a	DET
fueconorg-11224	33	34	number	number	NOUN
fueconorg-11224	33	35	of	of	ADP
fueconorg-11224	33	36	serious	serious	ADJ
fueconorg-11224	33	37	scandals	scandal	NOUN
fueconorg-11224	33	38	occurred	occur	VERB
fueconorg-11224	33	39	in	in	ADP
fueconorg-11224	33	40	some	some	DET
fueconorg-11224	33	41	firms	firm	NOUN
fueconorg-11224	33	42	(	(	PUNCT
fueconorg-11224	33	43	like	like	ADP
fueconorg-11224	33	44	the	the	DET
fueconorg-11224	33	45	collapse	collapse	NOUN
fueconorg-11224	33	46	of	of	ADP
fueconorg-11224	33	47	entron	entron	ADJ
fueconorg-11224	33	48	company	company	NOUN
fueconorg-11224	33	49	)	)	PUNCT
fueconorg-11224	33	50	that	that	PRON
fueconorg-11224	33	51	overstated	overstate	VERB
fueconorg-11224	33	52	profits	profit	NOUN
fueconorg-11224	33	53	to	to	PART
fueconorg-11224	33	54	trick	trick	VERB
fueconorg-11224	33	55	investors	investor	NOUN
fueconorg-11224	33	56	and	and	CCONJ
fueconorg-11224	33	57	users	user	NOUN
fueconorg-11224	33	58	(	(	PUNCT
fueconorg-11224	33	59	sharf	sharf	PROPN
fueconorg-11224	33	60	&	&	CCONJ
fueconorg-11224	33	61	nassar	nassar	PROPN
fueconorg-11224	33	62	,	,	PUNCT
fueconorg-11224	33	63	2021	2021	NUM
fueconorg-11224	33	64	)	)	PUNCT
fueconorg-11224	33	65	.	.	PUNCT
fueconorg-11224	34	1	many	many	ADJ
fueconorg-11224	34	2	authors	author	NOUN
fueconorg-11224	34	3	have	have	AUX
fueconorg-11224	34	4	dealt	deal	VERB
fueconorg-11224	34	5	with	with	ADP
fueconorg-11224	34	6	the	the	DET
fueconorg-11224	34	7	definition	definition	NOUN
fueconorg-11224	34	8	of	of	ADP
fueconorg-11224	34	9	em	em	PRON
fueconorg-11224	34	10	,	,	PUNCT
fueconorg-11224	34	11	so	so	ADV
fueconorg-11224	34	12	ronen	ronen	PROPN
fueconorg-11224	34	13	&	&	CCONJ
fueconorg-11224	34	14	yaari	yaari	PROPN
fueconorg-11224	34	15	(	(	PUNCT
fueconorg-11224	34	16	2008	2008	NUM
fueconorg-11224	34	17	)	)	PUNCT
fueconorg-11224	34	18	argue	argue	VERB
fueconorg-11224	34	19	that	that	SCONJ
fueconorg-11224	34	20	em	em	PRON
fueconorg-11224	34	21	can	can	AUX
fueconorg-11224	34	22	be	be	AUX
fueconorg-11224	34	23	defined	define	VERB
fueconorg-11224	34	24	as	as	ADP
fueconorg-11224	34	25	the	the	DET
fueconorg-11224	34	26	alteration	alteration	NOUN
fueconorg-11224	34	27	of	of	ADP
fueconorg-11224	34	28	the	the	DET
fueconorg-11224	34	29	firm	firm	NOUN
fueconorg-11224	34	30	's	's	PART
fueconorg-11224	34	31	reported	report	VERB
fueconorg-11224	34	32	earnings	earning	NOUN
fueconorg-11224	34	33	by	by	ADP
fueconorg-11224	34	34	managers	manager	NOUN
fueconorg-11224	34	35	to	to	ADP
fueconorg-11224	34	36	either	either	CCONJ
fueconorg-11224	34	37	mislead	mislead	VERB
fueconorg-11224	34	38	external	external	ADJ
fueconorg-11224	34	39	users	user	NOUN
fueconorg-11224	34	40	of	of	ADP
fueconorg-11224	34	41	financial	financial	ADJ
fueconorg-11224	34	42	statements	statement	NOUN
fueconorg-11224	34	43	or	or	CCONJ
fueconorg-11224	34	44	to	to	PART
fueconorg-11224	34	45	influence	influence	VERB
fueconorg-11224	34	46	contractual	contractual	ADJ
fueconorg-11224	34	47	outcomes	outcome	NOUN
fueconorg-11224	34	48	.	.	PUNCT
fueconorg-11224	35	1	healy	healy	PROPN
fueconorg-11224	35	2	&	&	CCONJ
fueconorg-11224	35	3	wahlen	wahlen	PROPN
fueconorg-11224	35	4	(	(	PUNCT
fueconorg-11224	35	5	1999	1999	NUM
fueconorg-11224	35	6	)	)	PUNCT
fueconorg-11224	35	7	indicate	indicate	VERB
fueconorg-11224	35	8	that	that	SCONJ
fueconorg-11224	35	9	“	"	PUNCT
fueconorg-11224	35	10	em	em	PRON
fueconorg-11224	35	11	occurs	occur	VERB
fueconorg-11224	35	12	when	when	SCONJ
fueconorg-11224	35	13	managers	manager	NOUN
fueconorg-11224	35	14	use	use	VERB
fueconorg-11224	35	15	judgment	judgment	NOUN
fueconorg-11224	35	16	in	in	ADP
fueconorg-11224	35	17	financial	financial	ADJ
fueconorg-11224	35	18	reporting	reporting	NOUN
fueconorg-11224	35	19	and	and	CCONJ
fueconorg-11224	35	20	in	in	ADP
fueconorg-11224	35	21	structuring	structure	VERB
fueconorg-11224	35	22	transactions	transaction	NOUN
fueconorg-11224	35	23	to	to	PART
fueconorg-11224	35	24	alter	alter	VERB
fueconorg-11224	35	25	financial	financial	ADJ
fueconorg-11224	35	26	reports	report	NOUN
fueconorg-11224	35	27	to	to	ADP
fueconorg-11224	35	28	either	either	CCONJ
fueconorg-11224	35	29	mislead	mislead	VERB
fueconorg-11224	35	30	stakeholders	stakeholder	NOUN
fueconorg-11224	35	31	about	about	ADP
fueconorg-11224	35	32	the	the	DET
fueconorg-11224	35	33	underlying	underlie	VERB
fueconorg-11224	35	34	economic	economic	ADJ
fueconorg-11224	35	35	performance	performance	NOUN
fueconorg-11224	35	36	of	of	ADP
fueconorg-11224	35	37	the	the	DET
fueconorg-11224	35	38	company	company	NOUN
fueconorg-11224	35	39	or	or	CCONJ
fueconorg-11224	35	40	to	to	PART
fueconorg-11224	35	41	influence	influence	VERB
fueconorg-11224	35	42	contractual	contractual	ADJ
fueconorg-11224	35	43	outcomes	outcome	NOUN
fueconorg-11224	35	44	that	that	PRON
fueconorg-11224	35	45	depend	depend	VERB
fueconorg-11224	35	46	on	on	ADP
fueconorg-11224	35	47	reported	report	VERB
fueconorg-11224	35	48	accounting	accounting	NOUN
fueconorg-11224	35	49	numbers	number	NOUN
fueconorg-11224	35	50	.	.	PUNCT
fueconorg-11224	35	51	”	"	PUNCT
fueconorg-11224	36	1	some	some	DET
fueconorg-11224	36	2	authors	author	NOUN
fueconorg-11224	36	3	focus	focus	VERB
fueconorg-11224	36	4	on	on	ADP
fueconorg-11224	36	5	flexibility	flexibility	NOUN
fueconorg-11224	36	6	in	in	ADP
fueconorg-11224	36	7	accounting	accounting	NOUN
fueconorg-11224	36	8	standards	standard	NOUN
fueconorg-11224	36	9	when	when	SCONJ
fueconorg-11224	36	10	defining	define	VERB
fueconorg-11224	36	11	this	this	DET
fueconorg-11224	36	12	concept	concept	NOUN
fueconorg-11224	36	13	,	,	PUNCT
fueconorg-11224	36	14	so	so	ADV
fueconorg-11224	36	15	dechow	dechow	PROPN
fueconorg-11224	36	16	&	&	CCONJ
fueconorg-11224	36	17	skinner	skinner	PROPN
fueconorg-11224	36	18	(	(	PUNCT
fueconorg-11224	36	19	2000	2000	NUM
fueconorg-11224	36	20	)	)	PUNCT
fueconorg-11224	36	21	define	define	VERB
fueconorg-11224	36	22	em	em	PRON
fueconorg-11224	36	23	as	as	ADP
fueconorg-11224	36	24	the	the	DET
fueconorg-11224	36	25	abuse	abuse	NOUN
fueconorg-11224	36	26	of	of	ADP
fueconorg-11224	36	27	accounting	accounting	NOUN
fueconorg-11224	36	28	techniques	technique	NOUN
fueconorg-11224	36	29	and	and	CCONJ
fueconorg-11224	36	30	principles	principle	NOUN
fueconorg-11224	36	31	,	,	PUNCT
fueconorg-11224	36	32	i.e.	i.e.	X
fueconorg-11224	36	33	a	a	DET
fueconorg-11224	36	34	legitimate	legitimate	ADJ
fueconorg-11224	36	35	practice	practice	NOUN
fueconorg-11224	36	36	or	or	CCONJ
fueconorg-11224	36	37	deliberate	deliberate	VERB
fueconorg-11224	36	38	omission	omission	NOUN
fueconorg-11224	36	39	of	of	ADP
fueconorg-11224	36	40	material	material	NOUN
fueconorg-11224	36	41	facts	fact	NOUN
fueconorg-11224	36	42	with	with	ADP
fueconorg-11224	36	43	the	the	DET
fueconorg-11224	36	44	intention	intention	NOUN
fueconorg-11224	36	45	of	of	ADP
fueconorg-11224	36	46	deceiving	deceive	VERB
fueconorg-11224	36	47	users	user	NOUN
fueconorg-11224	36	48	of	of	ADP
fueconorg-11224	36	49	accounting	accounting	NOUN
fueconorg-11224	36	50	information	information	NOUN
fueconorg-11224	36	51	.	.	PUNCT
fueconorg-11224	37	1	also	also	ADV
fueconorg-11224	37	2	,	,	PUNCT
fueconorg-11224	37	3	baralexis	baralexi	NOUN
fueconorg-11224	37	4	(	(	PUNCT
fueconorg-11224	37	5	2004	2004	NUM
fueconorg-11224	37	6	)	)	PUNCT
fueconorg-11224	37	7	notes	note	VERB
fueconorg-11224	37	8	that	that	SCONJ
fueconorg-11224	37	9	“	"	PUNCT
fueconorg-11224	37	10	em	em	PRON
fueconorg-11224	37	11	is	be	AUX
fueconorg-11224	37	12	the	the	DET
fueconorg-11224	37	13	process	process	NOUN
fueconorg-11224	37	14	of	of	ADP
fueconorg-11224	37	15	intentionally	intentionally	ADV
fueconorg-11224	37	16	exploiting	exploit	VERB
fueconorg-11224	37	17	or	or	CCONJ
fueconorg-11224	37	18	violating	violate	VERB
fueconorg-11224	37	19	the	the	DET
fueconorg-11224	37	20	gaap	gaap	NOUN
fueconorg-11224	37	21	or	or	CCONJ
fueconorg-11224	37	22	the	the	DET
fueconorg-11224	37	23	law	law	NOUN
fueconorg-11224	37	24	to	to	PART
fueconorg-11224	37	25	present	present	VERB
fueconorg-11224	37	26	financial	financial	ADJ
fueconorg-11224	37	27	statements	statement	NOUN
fueconorg-11224	37	28	to	to	PART
fueconorg-11224	37	29	suit	suit	VERB
fueconorg-11224	37	30	one	one	NUM
fueconorg-11224	37	31	’s	’s	PART
fueconorg-11224	37	32	interest	interest	NOUN
fueconorg-11224	37	33	.	.	PUNCT
fueconorg-11224	37	34	”	"	PUNCT
fueconorg-11224	38	1	certainly	certainly	ADV
fueconorg-11224	38	2	,	,	PUNCT
fueconorg-11224	38	3	whichever	whichever	DET
fueconorg-11224	38	4	approach	approach	NOUN
fueconorg-11224	38	5	is	be	AUX
fueconorg-11224	38	6	present	present	ADJ
fueconorg-11224	38	7	in	in	ADP
fueconorg-11224	38	8	the	the	DET
fueconorg-11224	38	9	definition	definition	NOUN
fueconorg-11224	38	10	,	,	PUNCT
fueconorg-11224	38	11	em	em	PRON
fueconorg-11224	38	12	implies	imply	VERB
fueconorg-11224	38	13	the	the	DET
fueconorg-11224	38	14	management	management	NOUN
fueconorg-11224	38	15	intervention	intervention	NOUN
fueconorg-11224	38	16	to	to	PART
fueconorg-11224	38	17	determine	determine	VERB
fueconorg-11224	38	18	the	the	DET
fueconorg-11224	38	19	amount	amount	NOUN
fueconorg-11224	38	20	of	of	ADP
fueconorg-11224	38	21	profit	profit	NOUN
fueconorg-11224	38	22	,	,	PUNCT
fueconorg-11224	38	23	i.e.	i.e.	X
fueconorg-11224	38	24	showing	show	VERB
fueconorg-11224	38	25	a	a	DET
fueconorg-11224	38	26	higher	high	ADJ
fueconorg-11224	38	27	profit	profit	NOUN
fueconorg-11224	38	28	and	and	CCONJ
fueconorg-11224	38	29	a	a	DET
fueconorg-11224	38	30	better	well	ADJ
fueconorg-11224	38	31	balance	balance	NOUN
fueconorg-11224	38	32	sheet	sheet	NOUN
fueconorg-11224	38	33	or	or	CCONJ
fueconorg-11224	38	34	showing	show	VERB
fueconorg-11224	38	35	a	a	DET
fueconorg-11224	38	36	lower	low	ADJ
fueconorg-11224	38	37	profit	profit	NOUN
fueconorg-11224	38	38	and	and	CCONJ
fueconorg-11224	38	39	a	a	DET
fueconorg-11224	38	40	worse	bad	ADJ
fueconorg-11224	38	41	balance	balance	NOUN
fueconorg-11224	38	42	sheet	sheet	NOUN
fueconorg-11224	38	43	,	,	PUNCT
fueconorg-11224	38	44	depending	depend	VERB
fueconorg-11224	38	45	on	on	ADP
fueconorg-11224	38	46	the	the	DET
fueconorg-11224	38	47	interest	interest	NOUN
fueconorg-11224	38	48	.	.	PUNCT
fueconorg-11224	39	1	although	although	SCONJ
fueconorg-11224	39	2	the	the	DET
fueconorg-11224	39	3	em	em	PROPN
fueconorg-11224	39	4	concept	concept	NOUN
fueconorg-11224	39	5	is	be	AUX
fueconorg-11224	39	6	initially	initially	ADV
fueconorg-11224	39	7	associated	associate	VERB
fueconorg-11224	39	8	with	with	ADP
fueconorg-11224	39	9	private	private	ADJ
fueconorg-11224	39	10	companies	company	NOUN
fueconorg-11224	39	11	,	,	PUNCT
fueconorg-11224	39	12	the	the	DET
fueconorg-11224	39	13	application	application	NOUN
fueconorg-11224	39	14	of	of	ADP
fueconorg-11224	39	15	the	the	DET
fueconorg-11224	39	16	accrual	accrual	ADJ
fueconorg-11224	39	17	accounting	accounting	NOUN
fueconorg-11224	39	18	basis	basis	NOUN
fueconorg-11224	39	19	in	in	ADP
fueconorg-11224	39	20	state	state	NOUN
fueconorg-11224	39	21	-	-	PUNCT
fueconorg-11224	39	22	owned	own	VERB
fueconorg-11224	39	23	companies	company	NOUN
fueconorg-11224	39	24	brought	bring	VERB
fueconorg-11224	39	25	em	em	PRON
fueconorg-11224	39	26	to	to	ADP
fueconorg-11224	39	27	the	the	DET
fueconorg-11224	39	28	attention	attention	NOUN
fueconorg-11224	39	29	of	of	ADP
fueconorg-11224	39	30	many	many	ADJ
fueconorg-11224	39	31	scholars	scholar	NOUN
fueconorg-11224	39	32	in	in	ADP
fueconorg-11224	39	33	the	the	DET
fueconorg-11224	39	34	field	field	NOUN
fueconorg-11224	39	35	(	(	PUNCT
fueconorg-11224	39	36	bisogno	bisogno	PROPN
fueconorg-11224	39	37	&	&	CCONJ
fueconorg-11224	39	38	donatella	donatella	PROPN
fueconorg-11224	39	39	,	,	PUNCT
fueconorg-11224	39	40	2022	2022	NUM
fueconorg-11224	39	41	)	)	PUNCT
fueconorg-11224	39	42	.	.	PUNCT
fueconorg-11224	40	1	also	also	ADV
fueconorg-11224	40	2	,	,	PUNCT
fueconorg-11224	40	3	the	the	DET
fueconorg-11224	40	4	reason	reason	NOUN
fueconorg-11224	40	5	is	be	AUX
fueconorg-11224	40	6	that	that	SCONJ
fueconorg-11224	40	7	stateowned	stateowne	VERB
fueconorg-11224	40	8	companies	company	NOUN
fueconorg-11224	40	9	assume	assume	VERB
fueconorg-11224	40	10	an	an	DET
fueconorg-11224	40	11	arrangement	arrangement	NOUN
fueconorg-11224	40	12	in	in	ADP
fueconorg-11224	40	13	which	which	PRON
fueconorg-11224	40	14	the	the	DET
fueconorg-11224	40	15	management	management	NOUN
fueconorg-11224	40	16	characteristics	characteristic	NOUN
fueconorg-11224	40	17	of	of	ADP
fueconorg-11224	40	18	private	private	ADJ
fueconorg-11224	40	19	and	and	CCONJ
fueconorg-11224	40	20	state	state	NOUN
fueconorg-11224	40	21	-	-	PUNCT
fueconorg-11224	40	22	owned	own	VERB
fueconorg-11224	40	23	companies	company	NOUN
fueconorg-11224	40	24	coexist	coexist	VERB
fueconorg-11224	40	25	,	,	PUNCT
fueconorg-11224	40	26	all	all	PRON
fueconorg-11224	40	27	in	in	ADP
fueconorg-11224	40	28	order	order	NOUN
fueconorg-11224	40	29	to	to	PART
fueconorg-11224	40	30	provide	provide	VERB
fueconorg-11224	40	31	public	public	ADJ
fueconorg-11224	40	32	services	service	NOUN
fueconorg-11224	40	33	at	at	ADP
fueconorg-11224	40	34	a	a	DET
fueconorg-11224	40	35	high	high	ADJ
fueconorg-11224	40	36	level	level	NOUN
fueconorg-11224	40	37	,	,	PUNCT
fueconorg-11224	40	38	and	and	CCONJ
fueconorg-11224	40	39	due	due	ADP
fueconorg-11224	40	40	to	to	ADP
fueconorg-11224	40	41	increased	increase	VERB
fueconorg-11224	40	42	exposure	exposure	NOUN
fueconorg-11224	40	43	to	to	ADP
fueconorg-11224	40	44	the	the	DET
fueconorg-11224	40	45	capital	capital	NOUN
fueconorg-11224	40	46	market	market	NOUN
fueconorg-11224	40	47	and	and	CCONJ
fueconorg-11224	40	48	tougher	tough	ADJ
fueconorg-11224	40	49	competition	competition	NOUN
fueconorg-11224	40	50	,	,	PUNCT
fueconorg-11224	40	51	stateowned	stateowne	VERB
fueconorg-11224	40	52	companies	company	NOUN
fueconorg-11224	40	53	must	must	AUX
fueconorg-11224	40	54	continuously	continuously	ADV
fueconorg-11224	40	55	improve	improve	VERB
fueconorg-11224	40	56	their	their	PRON
fueconorg-11224	40	57	performance	performance	NOUN
fueconorg-11224	40	58	in	in	ADP
fueconorg-11224	40	59	order	order	NOUN
fueconorg-11224	40	60	to	to	PART
fueconorg-11224	40	61	survive	survive	VERB
fueconorg-11224	40	62	on	on	ADP
fueconorg-11224	40	63	the	the	DET
fueconorg-11224	40	64	market	market	NOUN
fueconorg-11224	40	65	(	(	PUNCT
fueconorg-11224	40	66	bonić	bonić	PROPN
fueconorg-11224	40	67	&	&	CCONJ
fueconorg-11224	40	68	đorđević	đorđević	NOUN
fueconorg-11224	40	69	,	,	PUNCT
fueconorg-11224	40	70	2017	2017	NUM
fueconorg-11224	40	71	)	)	PUNCT
fueconorg-11224	40	72	.	.	PUNCT
fueconorg-11224	41	1	state	state	NOUN
fueconorg-11224	41	2	-	-	PUNCT
fueconorg-11224	41	3	owned	own	VERB
fueconorg-11224	41	4	companies	company	NOUN
fueconorg-11224	41	5	with	with	ADP
fueconorg-11224	41	6	poor	poor	ADJ
fueconorg-11224	41	7	results	result	NOUN
fueconorg-11224	41	8	have	have	VERB
fueconorg-11224	41	9	a	a	DET
fueconorg-11224	41	10	harder	hard	ADJ
fueconorg-11224	41	11	time	time	NOUN
fueconorg-11224	41	12	accessing	access	VERB
fueconorg-11224	41	13	the	the	DET
fueconorg-11224	41	14	capital	capital	NOUN
fueconorg-11224	41	15	market	market	NOUN
fueconorg-11224	41	16	,	,	PUNCT
fueconorg-11224	41	17	which	which	PRON
fueconorg-11224	41	18	can	can	AUX
fueconorg-11224	41	19	additionally	additionally	ADV
fueconorg-11224	41	20	slow	slow	VERB
fueconorg-11224	41	21	down	down	ADP
fueconorg-11224	41	22	their	their	PRON
fueconorg-11224	41	23	development	development	NOUN
fueconorg-11224	41	24	,	,	PUNCT
fueconorg-11224	41	25	and	and	CCONJ
fueconorg-11224	41	26	for	for	ADP
fueconorg-11224	41	27	these	these	DET
fueconorg-11224	41	28	reasons	reason	NOUN
fueconorg-11224	41	29	,	,	PUNCT
fueconorg-11224	41	30	management	management	NOUN
fueconorg-11224	41	31	's	's	PART
fueconorg-11224	41	32	tendency	tendency	NOUN
fueconorg-11224	41	33	to	to	PART
fueconorg-11224	41	34	hide	hide	VERB
fueconorg-11224	41	35	profit	profit	NOUN
fueconorg-11224	41	36	,	,	PUNCT
fueconorg-11224	41	37	i.e.	i.e.	X
fueconorg-11224	41	38	to	to	PART
fueconorg-11224	41	39	abuse	abuse	VERB
fueconorg-11224	41	40	flexibility	flexibility	NOUN
fueconorg-11224	41	41	in	in	ADP
fueconorg-11224	41	42	financial	financial	ADJ
fueconorg-11224	41	43	reporting	reporting	NOUN
fueconorg-11224	41	44	based	base	VERB
fueconorg-11224	41	45	on	on	ADP
fueconorg-11224	41	46	the	the	DET
fueconorg-11224	41	47	choice	choice	NOUN
fueconorg-11224	41	48	of	of	ADP
fueconorg-11224	41	49	alternative	alternative	ADJ
fueconorg-11224	41	50	accounting	accounting	NOUN
fueconorg-11224	41	51	methods	method	NOUN
fueconorg-11224	41	52	and	and	CCONJ
fueconorg-11224	41	53	estimates	estimate	NOUN
fueconorg-11224	41	54	is	be	AUX
fueconorg-11224	41	55	not	not	PART
fueconorg-11224	41	56	rare	rare	ADJ
fueconorg-11224	41	57	.	.	PUNCT
fueconorg-11224	42	1	apart	apart	ADV
fueconorg-11224	42	2	from	from	ADP
fueconorg-11224	42	3	this	this	PRON
fueconorg-11224	42	4	,	,	PUNCT
fueconorg-11224	42	5	capalbo	capalbo	NOUN
fueconorg-11224	42	6	et	et	PROPN
fueconorg-11224	42	7	al	al	PROPN
fueconorg-11224	42	8	.	.	PROPN
fueconorg-11224	43	1	(	(	PUNCT
fueconorg-11224	43	2	2018	2018	NUM
fueconorg-11224	43	3	)	)	PUNCT
fueconorg-11224	43	4	highlight	highlight	VERB
fueconorg-11224	43	5	that	that	SCONJ
fueconorg-11224	43	6	“	"	PUNCT
fueconorg-11224	43	7	there	there	PRON
fueconorg-11224	43	8	are	be	VERB
fueconorg-11224	43	9	as	as	ADV
fueconorg-11224	43	10	many	many	ADJ
fueconorg-11224	43	11	reasons	reason	NOUN
fueconorg-11224	43	12	to	to	PART
fueconorg-11224	43	13	expect	expect	VERB
fueconorg-11224	43	14	a	a	DET
fueconorg-11224	43	15	positive	positive	ADJ
fueconorg-11224	43	16	relationship	relationship	NOUN
fueconorg-11224	43	17	between	between	ADP
fueconorg-11224	43	18	the	the	DET
fueconorg-11224	43	19	ownership	ownership	NOUN
fueconorg-11224	43	20	of	of	ADP
fueconorg-11224	43	21	state	state	NOUN
fueconorg-11224	43	22	-	-	PUNCT
fueconorg-11224	43	23	owned	own	VERB
fueconorg-11224	43	24	companies	company	NOUN
fueconorg-11224	43	25	enterprises	enterprise	NOUN
fueconorg-11224	43	26	by	by	ADP
fueconorg-11224	43	27	political	political	ADJ
fueconorg-11224	43	28	communities	community	NOUN
fueconorg-11224	43	29	and	and	CCONJ
fueconorg-11224	43	30	em	em	PRON
fueconorg-11224	43	31	as	as	SCONJ
fueconorg-11224	43	32	there	there	PRON
fueconorg-11224	43	33	are	be	VERB
fueconorg-11224	43	34	reasons	reason	NOUN
fueconorg-11224	43	35	to	to	PART
fueconorg-11224	43	36	presume	presume	VERB
fueconorg-11224	43	37	a	a	DET
fueconorg-11224	43	38	negative	negative	ADJ
fueconorg-11224	43	39	one	one	NUM
fueconorg-11224	43	40	.	.	PUNCT
fueconorg-11224	43	41	”	"	PUNCT
fueconorg-11224	44	1	“	"	PUNCT
fueconorg-11224	44	2	arguments	argument	NOUN
fueconorg-11224	44	3	in	in	ADP
fueconorg-11224	44	4	favour	favour	NOUN
fueconorg-11224	44	5	of	of	ADP
fueconorg-11224	44	6	a	a	DET
fueconorg-11224	44	7	positive	positive	ADJ
fueconorg-11224	44	8	relationship	relationship	NOUN
fueconorg-11224	44	9	rely	rely	VERB
fueconorg-11224	44	10	on	on	ADP
fueconorg-11224	44	11	:	:	PUNCT
fueconorg-11224	44	12	(	(	PUNCT
fueconorg-11224	44	13	a	a	X
fueconorg-11224	44	14	)	)	PUNCT
fueconorg-11224	44	15	the	the	DET
fueconorg-11224	44	16	expectation	expectation	NOUN
fueconorg-11224	44	17	of	of	ADP
fueconorg-11224	44	18	a	a	DET
fueconorg-11224	44	19	relatively	relatively	ADV
fueconorg-11224	44	20	lower	low	ADJ
fueconorg-11224	44	21	quality	quality	NOUN
fueconorg-11224	44	22	of	of	ADP
fueconorg-11224	44	23	corporate	corporate	ADJ
fueconorg-11224	44	24	governance	governance	NOUN
fueconorg-11224	44	25	in	in	ADP
fueconorg-11224	44	26	state	state	NOUN
fueconorg-11224	44	27	-	-	PUNCT
fueconorg-11224	44	28	owned	own	VERB
fueconorg-11224	44	29	companies	company	NOUN
fueconorg-11224	44	30	,	,	PUNCT
fueconorg-11224	44	31	which	which	PRON
fueconorg-11224	44	32	is	be	AUX
fueconorg-11224	44	33	often	often	ADV
fueconorg-11224	44	34	linked	link	VERB
fueconorg-11224	44	35	to	to	ADP
fueconorg-11224	44	36	a	a	DET
fueconorg-11224	44	37	greater	great	ADJ
fueconorg-11224	44	38	degree	degree	NOUN
fueconorg-11224	44	39	of	of	ADP
fueconorg-11224	44	40	managerial	managerial	ADJ
fueconorg-11224	44	41	discretion	discretion	NOUN
fueconorg-11224	44	42	;	;	PUNCT
fueconorg-11224	44	43	(	(	PUNCT
fueconorg-11224	44	44	b	b	X
fueconorg-11224	44	45	)	)	PUNCT
fueconorg-11224	44	46	the	the	DET
fueconorg-11224	44	47	greater	great	ADJ
fueconorg-11224	44	48	heterogeneity	heterogeneity	NOUN
fueconorg-11224	44	49	of	of	ADP
fueconorg-11224	44	50	stat	stat	NOUN
fueconorg-11224	44	51	-	-	PUNCT
fueconorg-11224	44	52	owned	own	VERB
fueconorg-11224	44	53	accountees	accountee	NOUN
fueconorg-11224	44	54	,	,	PUNCT
fueconorg-11224	44	55	which	which	PRON
fueconorg-11224	44	56	increases	increase	VERB
fueconorg-11224	44	57	the	the	DET
fueconorg-11224	44	58	potential	potential	ADJ
fueconorg-11224	44	59	addressees	addressee	NOUN
fueconorg-11224	44	60	of	of	ADP
fueconorg-11224	44	61	state	state	NOUN
fueconorg-11224	44	62	-	-	PUNCT
fueconorg-11224	44	63	owned	own	VERB
fueconorg-11224	44	64	companies	company	NOUN
fueconorg-11224	44	65	and	and	CCONJ
fueconorg-11224	44	66	creates	create	VERB
fueconorg-11224	44	67	incentives	incentive	NOUN
fueconorg-11224	44	68	for	for	ADP
fueconorg-11224	44	69	em	em	PRON
fueconorg-11224	44	70	;	;	PUNCT
fueconorg-11224	44	71	(	(	PUNCT
fueconorg-11224	44	72	c	c	X
fueconorg-11224	44	73	)	)	PUNCT
fueconorg-11224	44	74	the	the	DET
fueconorg-11224	44	75	fact	fact	NOUN
fueconorg-11224	44	76	that	that	SCONJ
fueconorg-11224	44	77	state	state	NOUN
fueconorg-11224	44	78	-	-	PUNCT
fueconorg-11224	44	79	owned	own	VERB
fueconorg-11224	44	80	companies	company	NOUN
fueconorg-11224	44	81	’	'	PUNCT
fueconorg-11224	44	82	economic	economic	ADJ
fueconorg-11224	44	83	and	and	CCONJ
fueconorg-11224	44	84	financial	financial	ADJ
fueconorg-11224	44	85	results	result	NOUN
fueconorg-11224	44	86	impact	impact	VERB
fueconorg-11224	44	87	a	a	DET
fueconorg-11224	44	88	quantitatively	quantitatively	ADV
fueconorg-11224	44	89	and	and	CCONJ
fueconorg-11224	44	90	qualitatively	qualitatively	ADV
fueconorg-11224	44	91	unidentifiable	unidentifiable	ADJ
fueconorg-11224	44	92	group	group	NOUN
fueconorg-11224	44	93	of	of	ADP
fueconorg-11224	44	94	subjects	subject	NOUN
fueconorg-11224	44	95	(	(	PUNCT
fueconorg-11224	44	96	the	the	DET
fueconorg-11224	44	97	community	community	NOUN
fueconorg-11224	44	98	acting	act	VERB
fueconorg-11224	44	99	as	as	ADP
fueconorg-11224	44	100	the	the	DET
fueconorg-11224	44	101	residual	residual	ADJ
fueconorg-11224	44	102	owner	owner	NOUN
fueconorg-11224	44	103	)	)	PUNCT
fueconorg-11224	44	104	,	,	PUNCT
fueconorg-11224	44	105	thus	thus	ADV
fueconorg-11224	44	106	decreasing	decrease	VERB
fueconorg-11224	44	107	the	the	DET
fueconorg-11224	44	108	expectation	expectation	NOUN
fueconorg-11224	44	109	that	that	SCONJ
fueconorg-11224	44	110	reporting	reporting	NOUN
fueconorg-11224	44	111	of	of	ADP
fueconorg-11224	44	112	those	those	DET
fueconorg-11224	44	113	results	result	NOUN
fueconorg-11224	44	114	will	will	AUX
fueconorg-11224	44	115	be	be	AUX
fueconorg-11224	44	116	monitored	monitor	VERB
fueconorg-11224	44	117	,	,	PUNCT
fueconorg-11224	44	118	as	as	SCONJ
fueconorg-11224	44	119	compared	compare	VERB
fueconorg-11224	44	120	to	to	ADP
fueconorg-11224	44	121	the	the	DET
fueconorg-11224	44	122	alternative	alternative	ADJ
fueconorg-11224	44	123	hypothesis	hypothesis	NOUN
fueconorg-11224	44	124	of	of	ADP
fueconorg-11224	44	125	readily	readily	ADV
fueconorg-11224	44	126	-	-	PUNCT
fueconorg-11224	44	127	identifiable	identifiable	ADJ
fueconorg-11224	44	128	private	private	ADJ
fueconorg-11224	44	129	investors	investor	NOUN
fueconorg-11224	44	130	”	"	PUNCT
fueconorg-11224	44	131	(	(	PUNCT
fueconorg-11224	44	132	jones	jones	PROPN
fueconorg-11224	44	133	,	,	PUNCT
fueconorg-11224	44	134	1991	1991	NUM
fueconorg-11224	44	135	)	)	PUNCT
fueconorg-11224	44	136	;	;	PUNCT
fueconorg-11224	44	137	and	and	CCONJ
fueconorg-11224	44	138	(	(	PUNCT
fueconorg-11224	44	139	d	d	X
fueconorg-11224	44	140	)	)	PUNCT
fueconorg-11224	44	141	the	the	DET
fueconorg-11224	44	142	limited	limited	ADJ
fueconorg-11224	44	143	technical	technical	ADJ
fueconorg-11224	44	144	expertise	expertise	NOUN
fueconorg-11224	44	145	of	of	ADP
fueconorg-11224	44	146	the	the	DET
fueconorg-11224	44	147	addressees	addressee	NOUN
fueconorg-11224	44	148	of	of	ADP
fueconorg-11224	44	149	stateowned	stateowne	VERB
fueconorg-11224	44	150	companies	company	NOUN
fueconorg-11224	44	151	reporting	report	VERB
fueconorg-11224	44	152	(	(	PUNCT
fueconorg-11224	44	153	shleifer	shleifer	NOUN
fueconorg-11224	44	154	,	,	PUNCT
fueconorg-11224	44	155	1998	1998	NUM
fueconorg-11224	44	156	,	,	PUNCT
fueconorg-11224	44	157	grossi	grossi	PROPN
fueconorg-11224	44	158	&	&	CCONJ
fueconorg-11224	44	159	thomasson	thomasson	NOUN
fueconorg-11224	44	160	,	,	PUNCT
fueconorg-11224	44	161	2015	2015	NUM
fueconorg-11224	44	162	,	,	PUNCT
fueconorg-11224	44	163	bruton	bruton	PROPN
fueconorg-11224	44	164	et	et	PROPN
fueconorg-11224	44	165	al	al	PROPN
fueconorg-11224	44	166	.	.	PROPN
fueconorg-11224	44	167	,	,	PUNCT
fueconorg-11224	44	168	2015	2015	NUM
fueconorg-11224	44	169	,	,	PUNCT
fueconorg-11224	44	170	koh	koh	PROPN
fueconorg-11224	44	171	,	,	PUNCT
fueconorg-11224	44	172	2003	2003	NUM
fueconorg-11224	44	173	,	,	PUNCT
fueconorg-11224	44	174	in	in	ADP
fueconorg-11224	44	175	ruggiero	ruggiero	PROPN
fueconorg-11224	44	176	et	et	PROPN
fueconorg-11224	44	177	.	.	PUNCT
fueconorg-11224	45	1	al	al	PROPN
fueconorg-11224	45	2	.	.	PROPN
fueconorg-11224	45	3	2022	2022	NUM
fueconorg-11224	45	4	)	)	PUNCT
fueconorg-11224	45	5	.	.	PUNCT
fueconorg-11224	46	1	examinations	examination	NOUN
fueconorg-11224	46	2	of	of	ADP
fueconorg-11224	46	3	the	the	DET
fueconorg-11224	46	4	presence	presence	NOUN
fueconorg-11224	46	5	of	of	ADP
fueconorg-11224	46	6	em	em	PRON
fueconorg-11224	46	7	in	in	ADP
fueconorg-11224	46	8	state	state	NOUN
fueconorg-11224	46	9	-	-	PUNCT
fueconorg-11224	46	10	owned	own	VERB
fueconorg-11224	46	11	companies	company	NOUN
fueconorg-11224	46	12	are	be	AUX
fueconorg-11224	46	13	relatively	relatively	ADV
fueconorg-11224	46	14	recent	recent	ADJ
fueconorg-11224	46	15	and	and	CCONJ
fueconorg-11224	46	16	therefore	therefore	ADV
fueconorg-11224	46	17	limited	limit	VERB
fueconorg-11224	46	18	.	.	PUNCT
fueconorg-11224	47	1	however	however	ADV
fueconorg-11224	47	2	,	,	PUNCT
fueconorg-11224	47	3	the	the	DET
fueconorg-11224	47	4	results	result	NOUN
fueconorg-11224	47	5	of	of	ADP
fueconorg-11224	47	6	the	the	DET
fueconorg-11224	47	7	ruggiero	ruggiero	PROPN
fueconorg-11224	47	8	et	et	PROPN
fueconorg-11224	47	9	al	al	PROPN
fueconorg-11224	47	10	.	.	PROPN
fueconorg-11224	48	1	(	(	PUNCT
fueconorg-11224	48	2	2022	2022	NUM
fueconorg-11224	48	3	)	)	PUNCT
fueconorg-11224	48	4	research	research	NOUN
fueconorg-11224	48	5	show	show	VERB
fueconorg-11224	48	6	that	that	SCONJ
fueconorg-11224	48	7	“	"	PUNCT
fueconorg-11224	48	8	managers	manager	NOUN
fueconorg-11224	48	9	of	of	ADP
fueconorg-11224	48	10	state	state	NOUN
fueconorg-11224	48	11	-	-	PUNCT
fueconorg-11224	48	12	owned	own	VERB
fueconorg-11224	48	13	companies	company	NOUN
fueconorg-11224	48	14	with	with	ADP
fueconorg-11224	48	15	higher	high	ADJ
fueconorg-11224	48	16	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr68	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr68	X
fueconorg-11224	48	17	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr113	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr113	PROPN
fueconorg-11224	48	18	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr25	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr25	PROPN
fueconorg-11224	48	19	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr73	https://www.ncbi.nlm.nih.gov/pmc/articles/pmc8246424/#cr73	PROPN
fueconorg-11224	48	20	288	288	NUM
fueconorg-11224	48	21	m.	m.	NOUN
fueconorg-11224	48	22	đorđević	đorđević	NOUN
fueconorg-11224	48	23	,	,	PUNCT
fueconorg-11224	48	24	d.	d.	PROPN
fueconorg-11224	48	25	spasić	spasić	PROPN
fueconorg-11224	48	26	levels	level	NOUN
fueconorg-11224	48	27	of	of	ADP
fueconorg-11224	48	28	public	public	ADJ
fueconorg-11224	48	29	ownership	ownership	NOUN
fueconorg-11224	48	30	are	be	AUX
fueconorg-11224	48	31	more	more	ADV
fueconorg-11224	48	32	likely	likely	ADJ
fueconorg-11224	48	33	to	to	PART
fueconorg-11224	48	34	practice	practice	VERB
fueconorg-11224	48	35	em	em	PRON
fueconorg-11224	48	36	”	"	PUNCT
fueconorg-11224	48	37	,	,	PUNCT
fueconorg-11224	48	38	while	while	SCONJ
fueconorg-11224	48	39	capalbo	capalbo	PROPN
fueconorg-11224	48	40	,	,	PUNCT
fueconorg-11224	48	41	(	(	PUNCT
fueconorg-11224	48	42	2014	2014	NUM
fueconorg-11224	48	43	)	)	PUNCT
fueconorg-11224	48	44	also	also	ADV
fueconorg-11224	48	45	provides	provide	VERB
fueconorg-11224	48	46	evidence	evidence	NOUN
fueconorg-11224	48	47	that	that	SCONJ
fueconorg-11224	48	48	“	"	PUNCT
fueconorg-11224	48	49	em	em	PRON
fueconorg-11224	48	50	by	by	ADP
fueconorg-11224	48	51	state	state	NOUN
fueconorg-11224	48	52	-	-	PUNCT
fueconorg-11224	48	53	owned	own	VERB
fueconorg-11224	48	54	companies	company	NOUN
fueconorg-11224	48	55	decreases	decrease	VERB
fueconorg-11224	48	56	with	with	ADP
fueconorg-11224	48	57	firm	firm	ADJ
fueconorg-11224	48	58	size	size	NOUN
fueconorg-11224	48	59	and	and	CCONJ
fueconorg-11224	48	60	increases	increase	NOUN
fueconorg-11224	48	61	with	with	ADP
fueconorg-11224	48	62	profitability	profitability	NOUN
fueconorg-11224	48	63	.	.	PUNCT
fueconorg-11224	48	64	”	"	PUNCT
fueconorg-11224	49	1	the	the	DET
fueconorg-11224	49	2	flexibility	flexibility	NOUN
fueconorg-11224	49	3	of	of	ADP
fueconorg-11224	49	4	international	international	ADJ
fueconorg-11224	49	5	financial	financial	ADJ
fueconorg-11224	49	6	reporting	reporting	NOUN
fueconorg-11224	49	7	standards	standard	NOUN
fueconorg-11224	49	8	/	/	SYM
fueconorg-11224	49	9	international	international	ADJ
fueconorg-11224	49	10	accounting	accounting	NOUN
fueconorg-11224	49	11	standards	standard	NOUN
fueconorg-11224	49	12	and	and	CCONJ
fueconorg-11224	49	13	the	the	DET
fueconorg-11224	49	14	possibility	possibility	NOUN
fueconorg-11224	49	15	of	of	ADP
fueconorg-11224	49	16	choices	choice	NOUN
fueconorg-11224	49	17	between	between	ADP
fueconorg-11224	49	18	accounting	accounting	NOUN
fueconorg-11224	49	19	policies	policy	NOUN
fueconorg-11224	49	20	and	and	CCONJ
fueconorg-11224	49	21	estimates	estimate	NOUN
fueconorg-11224	49	22	have	have	AUX
fueconorg-11224	49	23	created	create	VERB
fueconorg-11224	49	24	a	a	DET
fueconorg-11224	49	25	scope	scope	NOUN
fueconorg-11224	49	26	for	for	ADP
fueconorg-11224	49	27	applying	apply	VERB
fueconorg-11224	49	28	different	different	ADJ
fueconorg-11224	49	29	methods	method	NOUN
fueconorg-11224	49	30	of	of	ADP
fueconorg-11224	49	31	earnings	earning	NOUN
fueconorg-11224	49	32	management	management	NOUN
fueconorg-11224	49	33	.	.	PUNCT
fueconorg-11224	50	1	for	for	ADP
fueconorg-11224	50	2	these	these	DET
fueconorg-11224	50	3	reasons	reason	NOUN
fueconorg-11224	50	4	,	,	PUNCT
fueconorg-11224	50	5	the	the	DET
fueconorg-11224	50	6	question	question	NOUN
fueconorg-11224	50	7	of	of	ADP
fueconorg-11224	50	8	whether	whether	SCONJ
fueconorg-11224	50	9	financial	financial	ADJ
fueconorg-11224	50	10	statements	statement	NOUN
fueconorg-11224	50	11	are	be	AUX
fueconorg-11224	50	12	a	a	DET
fueconorg-11224	50	13	reliable	reliable	ADJ
fueconorg-11224	50	14	information	information	NOUN
fueconorg-11224	50	15	base	base	NOUN
fueconorg-11224	50	16	for	for	ADP
fueconorg-11224	50	17	business	business	NOUN
fueconorg-11224	50	18	decision	decision	NOUN
fueconorg-11224	50	19	-	-	PUNCT
fueconorg-11224	50	20	making	making	NOUN
fueconorg-11224	50	21	is	be	AUX
fueconorg-11224	50	22	quite	quite	ADV
fueconorg-11224	50	23	justified	justified	ADJ
fueconorg-11224	50	24	.	.	PUNCT
fueconorg-11224	51	1	audit	audit	NOUN
fueconorg-11224	51	2	should	should	AUX
fueconorg-11224	51	3	provide	provide	VERB
fueconorg-11224	51	4	an	an	DET
fueconorg-11224	51	5	answer	answer	NOUN
fueconorg-11224	51	6	to	to	ADP
fueconorg-11224	51	7	that	that	DET
fueconorg-11224	51	8	question	question	NOUN
fueconorg-11224	51	9	.	.	PUNCT
fueconorg-11224	52	1	“	"	PUNCT
fueconorg-11224	52	2	the	the	DET
fueconorg-11224	52	3	objective	objective	NOUN
fueconorg-11224	52	4	of	of	ADP
fueconorg-11224	52	5	auditing	audit	VERB
fueconorg-11224	52	6	financial	financial	ADJ
fueconorg-11224	52	7	statements	statement	NOUN
fueconorg-11224	52	8	is	be	AUX
fueconorg-11224	52	9	to	to	PART
fueconorg-11224	52	10	allow	allow	VERB
fueconorg-11224	52	11	the	the	DET
fueconorg-11224	52	12	auditor	auditor	NOUN
fueconorg-11224	52	13	to	to	PART
fueconorg-11224	52	14	express	express	VERB
fueconorg-11224	52	15	an	an	DET
fueconorg-11224	52	16	opinion	opinion	NOUN
fueconorg-11224	52	17	as	as	ADP
fueconorg-11224	52	18	to	to	ADP
fueconorg-11224	52	19	whether	whether	SCONJ
fueconorg-11224	52	20	the	the	DET
fueconorg-11224	52	21	financial	financial	ADJ
fueconorg-11224	52	22	statements	statement	NOUN
fueconorg-11224	52	23	,	,	PUNCT
fueconorg-11224	52	24	on	on	ADP
fueconorg-11224	52	25	all	all	DET
fueconorg-11224	52	26	material	material	NOUN
fueconorg-11224	52	27	issues	issue	NOUN
fueconorg-11224	52	28	,	,	PUNCT
fueconorg-11224	52	29	have	have	AUX
fueconorg-11224	52	30	been	be	AUX
fueconorg-11224	52	31	prepared	prepare	VERB
fueconorg-11224	52	32	in	in	ADP
fueconorg-11224	52	33	accordance	accordance	NOUN
fueconorg-11224	52	34	with	with	ADP
fueconorg-11224	52	35	the	the	DET
fueconorg-11224	52	36	prepared	prepared	ADJ
fueconorg-11224	52	37	financial	financial	ADJ
fueconorg-11224	52	38	reporting	reporting	NOUN
fueconorg-11224	52	39	framework	framework	NOUN
fueconorg-11224	52	40	.	.	PUNCT
fueconorg-11224	52	41	”	"	PUNCT
fueconorg-11224	53	1	however	however	ADV
fueconorg-11224	53	2	,	,	PUNCT
fueconorg-11224	53	3	“	"	PUNCT
fueconorg-11224	53	4	audit	audit	NOUN
fueconorg-11224	53	5	opinion	opinion	NOUN
fueconorg-11224	53	6	issued	issue	VERB
fueconorg-11224	53	7	by	by	ADP
fueconorg-11224	53	8	an	an	DET
fueconorg-11224	53	9	auditor	auditor	NOUN
fueconorg-11224	53	10	not	not	PART
fueconorg-11224	53	11	only	only	ADV
fueconorg-11224	53	12	indicates	indicate	VERB
fueconorg-11224	53	13	whether	whether	SCONJ
fueconorg-11224	53	14	the	the	DET
fueconorg-11224	53	15	organization	organization	NOUN
fueconorg-11224	53	16	is	be	AUX
fueconorg-11224	53	17	complying	comply	VERB
fueconorg-11224	53	18	with	with	ADP
fueconorg-11224	53	19	accounting	accounting	NOUN
fueconorg-11224	53	20	standards	standard	NOUN
fueconorg-11224	53	21	and	and	CCONJ
fueconorg-11224	53	22	is	be	AUX
fueconorg-11224	53	23	concerned	concerned	ADJ
fueconorg-11224	53	24	about	about	ADP
fueconorg-11224	53	25	its	its	PRON
fueconorg-11224	53	26	financial	financial	ADJ
fueconorg-11224	53	27	management	management	NOUN
fueconorg-11224	53	28	,	,	PUNCT
fueconorg-11224	53	29	but	but	CCONJ
fueconorg-11224	53	30	it	it	PRON
fueconorg-11224	53	31	is	be	AUX
fueconorg-11224	53	32	also	also	ADV
fueconorg-11224	53	33	an	an	DET
fueconorg-11224	53	34	important	important	ADJ
fueconorg-11224	53	35	factor	factor	NOUN
fueconorg-11224	53	36	for	for	ADP
fueconorg-11224	53	37	detecting	detect	VERB
fueconorg-11224	53	38	and	and	CCONJ
fueconorg-11224	53	39	preventing	prevent	VERB
fueconorg-11224	53	40	fraudulent	fraudulent	ADJ
fueconorg-11224	53	41	activities	activity	NOUN
fueconorg-11224	53	42	”	"	PUNCT
fueconorg-11224	53	43	(	(	PUNCT
fueconorg-11224	53	44	bell	bell	PROPN
fueconorg-11224	53	45	&	&	CCONJ
fueconorg-11224	53	46	zimmerman	zimmerman	PROPN
fueconorg-11224	53	47	,	,	PUNCT
fueconorg-11224	53	48	2007	2007	NUM
fueconorg-11224	53	49	)	)	PUNCT
fueconorg-11224	53	50	.	.	PUNCT
fueconorg-11224	54	1	the	the	DET
fueconorg-11224	54	2	auditor	auditor	NOUN
fueconorg-11224	54	3	's	's	PART
fueconorg-11224	54	4	opinion	opinion	NOUN
fueconorg-11224	54	5	can	can	AUX
fueconorg-11224	54	6	be	be	AUX
fueconorg-11224	54	7	:	:	PUNCT
fueconorg-11224	54	8	positive	positive	ADJ
fueconorg-11224	54	9	/	/	SYM
fueconorg-11224	54	10	unmodified	unmodified	ADJ
fueconorg-11224	54	11	and	and	CCONJ
fueconorg-11224	54	12	modified	modified	ADJ
fueconorg-11224	54	13	.	.	PUNCT
fueconorg-11224	55	1	auditors	auditor	NOUN
fueconorg-11224	55	2	express	express	VERB
fueconorg-11224	55	3	a	a	DET
fueconorg-11224	55	4	positive	positive	ADJ
fueconorg-11224	55	5	opinion	opinion	NOUN
fueconorg-11224	55	6	when	when	SCONJ
fueconorg-11224	55	7	they	they	PRON
fueconorg-11224	55	8	are	be	AUX
fueconorg-11224	55	9	convinced	convince	VERB
fueconorg-11224	55	10	that	that	SCONJ
fueconorg-11224	55	11	the	the	DET
fueconorg-11224	55	12	financial	financial	ADJ
fueconorg-11224	55	13	statements	statement	NOUN
fueconorg-11224	55	14	truthfully	truthfully	ADV
fueconorg-11224	55	15	and	and	CCONJ
fueconorg-11224	55	16	honestly	honestly	ADV
fueconorg-11224	55	17	show	show	VERB
fueconorg-11224	55	18	the	the	DET
fueconorg-11224	55	19	real	real	ADJ
fueconorg-11224	55	20	state	state	NOUN
fueconorg-11224	55	21	of	of	ADP
fueconorg-11224	55	22	affairs	affair	NOUN
fueconorg-11224	55	23	,	,	PUNCT
fueconorg-11224	55	24	profit	profit	NOUN
fueconorg-11224	55	25	,	,	PUNCT
fueconorg-11224	55	26	financial	financial	ADJ
fueconorg-11224	55	27	status	status	NOUN
fueconorg-11224	55	28	,	,	PUNCT
fueconorg-11224	55	29	income	income	NOUN
fueconorg-11224	55	30	,	,	PUNCT
fueconorg-11224	55	31	expenses	expense	NOUN
fueconorg-11224	55	32	,	,	PUNCT
fueconorg-11224	55	33	in	in	ADP
fueconorg-11224	55	34	accordance	accordance	NOUN
fueconorg-11224	55	35	with	with	ADP
fueconorg-11224	55	36	accounting	accounting	NOUN
fueconorg-11224	55	37	standards	standard	NOUN
fueconorg-11224	55	38	.	.	PUNCT
fueconorg-11224	56	1	however	however	ADV
fueconorg-11224	56	2	,	,	PUNCT
fueconorg-11224	56	3	when	when	SCONJ
fueconorg-11224	56	4	identifying	identify	VERB
fueconorg-11224	56	5	em	em	PRON
fueconorg-11224	56	6	the	the	DET
fueconorg-11224	56	7	auditor	auditor	NOUN
fueconorg-11224	56	8	is	be	AUX
fueconorg-11224	56	9	expected	expect	VERB
fueconorg-11224	56	10	to	to	PART
fueconorg-11224	56	11	express	express	VERB
fueconorg-11224	56	12	a	a	DET
fueconorg-11224	56	13	modified	modified	ADJ
fueconorg-11224	56	14	opinion	opinion	NOUN
fueconorg-11224	56	15	(	(	PUNCT
fueconorg-11224	56	16	qualified	qualified	ADJ
fueconorg-11224	56	17	opinion	opinion	NOUN
fueconorg-11224	56	18	,	,	PUNCT
fueconorg-11224	56	19	adverse	adverse	ADJ
fueconorg-11224	56	20	opinion	opinion	NOUN
fueconorg-11224	56	21	or	or	CCONJ
fueconorg-11224	56	22	disclaimer	disclaimer	NOUN
fueconorg-11224	56	23	of	of	ADP
fueconorg-11224	56	24	opinion	opinion	NOUN
fueconorg-11224	56	25	)	)	PUNCT
fueconorg-11224	56	26	and	and	CCONJ
fueconorg-11224	56	27	thus	thus	ADV
fueconorg-11224	56	28	provide	provide	VERB
fueconorg-11224	56	29	signals	signal	NOUN
fueconorg-11224	56	30	to	to	ADP
fueconorg-11224	56	31	the	the	DET
fueconorg-11224	56	32	users	user	NOUN
fueconorg-11224	56	33	of	of	ADP
fueconorg-11224	56	34	the	the	DET
fueconorg-11224	56	35	information	information	NOUN
fueconorg-11224	56	36	.	.	PUNCT
fueconorg-11224	57	1	which	which	DET
fueconorg-11224	57	2	type	type	NOUN
fueconorg-11224	57	3	of	of	ADP
fueconorg-11224	57	4	modification	modification	NOUN
fueconorg-11224	57	5	“	"	PUNCT
fueconorg-11224	57	6	the	the	DET
fueconorg-11224	57	7	auditor	auditor	NOUN
fueconorg-11224	57	8	will	will	AUX
fueconorg-11224	57	9	apply	apply	VERB
fueconorg-11224	57	10	is	be	AUX
fueconorg-11224	57	11	determined	determine	VERB
fueconorg-11224	57	12	by	by	ADP
fueconorg-11224	57	13	the	the	DET
fueconorg-11224	57	14	effect	effect	NOUN
fueconorg-11224	57	15	of	of	ADP
fueconorg-11224	57	16	er	er	INTJ
fueconorg-11224	57	17	on	on	ADP
fueconorg-11224	57	18	the	the	DET
fueconorg-11224	57	19	truthfulness	truthfulness	ADJ
fueconorg-11224	57	20	and	and	CCONJ
fueconorg-11224	57	21	objectivity	objectivity	NOUN
fueconorg-11224	57	22	of	of	ADP
fueconorg-11224	57	23	the	the	DET
fueconorg-11224	57	24	financial	financial	ADJ
fueconorg-11224	57	25	statements	statement	NOUN
fueconorg-11224	57	26	”	"	PUNCT
fueconorg-11224	57	27	(	(	PUNCT
fueconorg-11224	57	28	in	in	ADP
fueconorg-11224	57	29	accordance	accordance	NOUN
fueconorg-11224	57	30	with	with	ADP
fueconorg-11224	57	31	isa	isa	NOUN
fueconorg-11224	57	32	705	705	NUM
fueconorg-11224	57	33	)	)	PUNCT
fueconorg-11224	57	34	.	.	PUNCT
fueconorg-11224	58	1	if	if	SCONJ
fueconorg-11224	58	2	the	the	DET
fueconorg-11224	58	3	auditor	auditor	NOUN
fueconorg-11224	58	4	assesses	assess	VERB
fueconorg-11224	58	5	that	that	SCONJ
fueconorg-11224	58	6	the	the	DET
fueconorg-11224	58	7	identified	identify	VERB
fueconorg-11224	58	8	em	em	PRON
fueconorg-11224	58	9	has	have	VERB
fueconorg-11224	58	10	a	a	DET
fueconorg-11224	58	11	material	material	NOUN
fueconorg-11224	58	12	but	but	CCONJ
fueconorg-11224	58	13	not	not	PART
fueconorg-11224	58	14	pervasive	pervasive	ADJ
fueconorg-11224	58	15	effect	effect	NOUN
fueconorg-11224	58	16	on	on	ADP
fueconorg-11224	58	17	the	the	DET
fueconorg-11224	58	18	financial	financial	ADJ
fueconorg-11224	58	19	statements	statement	NOUN
fueconorg-11224	58	20	he	he	PRON
fueconorg-11224	58	21	will	will	AUX
fueconorg-11224	58	22	express	express	VERB
fueconorg-11224	58	23	a	a	DET
fueconorg-11224	58	24	qualified	qualified	ADJ
fueconorg-11224	58	25	opinion	opinion	NOUN
fueconorg-11224	58	26	.	.	PUNCT
fueconorg-11224	59	1	on	on	ADP
fueconorg-11224	59	2	the	the	DET
fueconorg-11224	59	3	other	other	ADJ
fueconorg-11224	59	4	hand	hand	NOUN
fueconorg-11224	59	5	,	,	PUNCT
fueconorg-11224	59	6	if	if	SCONJ
fueconorg-11224	59	7	the	the	DET
fueconorg-11224	59	8	em	em	PRON
fueconorg-11224	59	9	has	have	VERB
fueconorg-11224	59	10	a	a	DET
fueconorg-11224	59	11	material	material	NOUN
fueconorg-11224	59	12	and	and	CCONJ
fueconorg-11224	59	13	pervasive	pervasive	ADJ
fueconorg-11224	59	14	effect	effect	NOUN
fueconorg-11224	59	15	on	on	ADP
fueconorg-11224	59	16	the	the	DET
fueconorg-11224	59	17	financial	financial	ADJ
fueconorg-11224	59	18	statements	statement	NOUN
fueconorg-11224	59	19	,	,	PUNCT
fueconorg-11224	59	20	and	and	CCONJ
fueconorg-11224	59	21	they	they	PRON
fueconorg-11224	59	22	contain	contain	VERB
fueconorg-11224	59	23	misstatements	misstatement	NOUN
fueconorg-11224	59	24	,	,	PUNCT
fueconorg-11224	59	25	he	he	PRON
fueconorg-11224	59	26	will	will	AUX
fueconorg-11224	59	27	express	express	VERB
fueconorg-11224	59	28	a	a	DET
fueconorg-11224	59	29	negative	negative	ADJ
fueconorg-11224	59	30	opinion	opinion	NOUN
fueconorg-11224	59	31	.	.	PUNCT
fueconorg-11224	60	1	if	if	SCONJ
fueconorg-11224	60	2	,	,	PUNCT
fueconorg-11224	60	3	on	on	ADP
fueconorg-11224	60	4	the	the	DET
fueconorg-11224	60	5	other	other	ADJ
fueconorg-11224	60	6	hand	hand	NOUN
fueconorg-11224	60	7	,	,	PUNCT
fueconorg-11224	60	8	the	the	DET
fueconorg-11224	60	9	auditors	auditor	NOUN
fueconorg-11224	60	10	are	be	AUX
fueconorg-11224	60	11	unable	unable	ADJ
fueconorg-11224	60	12	to	to	PART
fueconorg-11224	60	13	collect	collect	VERB
fueconorg-11224	60	14	enough	enough	ADJ
fueconorg-11224	60	15	adequate	adequate	ADJ
fueconorg-11224	60	16	evidence	evidence	NOUN
fueconorg-11224	60	17	(	(	PUNCT
fueconorg-11224	60	18	which	which	PRON
fueconorg-11224	60	19	may	may	AUX
fueconorg-11224	60	20	be	be	AUX
fueconorg-11224	60	21	a	a	DET
fueconorg-11224	60	22	consequence	consequence	NOUN
fueconorg-11224	60	23	of	of	ADP
fueconorg-11224	60	24	concealment	concealment	NOUN
fueconorg-11224	60	25	by	by	ADP
fueconorg-11224	60	26	the	the	DET
fueconorg-11224	60	27	management	management	NOUN
fueconorg-11224	60	28	due	due	ADP
fueconorg-11224	60	29	to	to	ADP
fueconorg-11224	60	30	the	the	DET
fueconorg-11224	60	31	presence	presence	NOUN
fueconorg-11224	60	32	of	of	ADP
fueconorg-11224	60	33	em	em	PRON
fueconorg-11224	60	34	)	)	PUNCT
fueconorg-11224	60	35	,	,	PUNCT
fueconorg-11224	60	36	the	the	DET
fueconorg-11224	60	37	auditors	auditor	NOUN
fueconorg-11224	60	38	will	will	AUX
fueconorg-11224	60	39	express	express	VERB
fueconorg-11224	60	40	a	a	DET
fueconorg-11224	60	41	qualified	qualified	ADJ
fueconorg-11224	60	42	opinion	opinion	NOUN
fueconorg-11224	60	43	if	if	SCONJ
fueconorg-11224	60	44	those	those	DET
fueconorg-11224	60	45	limitations	limitation	NOUN
fueconorg-11224	60	46	have	have	VERB
fueconorg-11224	60	47	a	a	DET
fueconorg-11224	60	48	material	material	NOUN
fueconorg-11224	60	49	but	but	CCONJ
fueconorg-11224	60	50	not	not	PART
fueconorg-11224	60	51	pervasive	pervasive	ADJ
fueconorg-11224	60	52	effect	effect	NOUN
fueconorg-11224	60	53	,	,	PUNCT
fueconorg-11224	60	54	that	that	ADV
fueconorg-11224	60	55	is	is	ADV
fueconorg-11224	60	56	,	,	PUNCT
fueconorg-11224	60	57	they	they	PRON
fueconorg-11224	60	58	will	will	AUX
fueconorg-11224	60	59	abstain	abstain	VERB
fueconorg-11224	60	60	from	from	ADP
fueconorg-11224	60	61	giving	give	VERB
fueconorg-11224	60	62	an	an	DET
fueconorg-11224	60	63	opinion	opinion	NOUN
fueconorg-11224	60	64	if	if	SCONJ
fueconorg-11224	60	65	they	they	PRON
fueconorg-11224	60	66	have	have	VERB
fueconorg-11224	60	67	a	a	DET
fueconorg-11224	60	68	material	material	NOUN
fueconorg-11224	60	69	and	and	CCONJ
fueconorg-11224	60	70	pervasive	pervasive	ADJ
fueconorg-11224	60	71	effect	effect	NOUN
fueconorg-11224	60	72	on	on	ADP
fueconorg-11224	60	73	the	the	DET
fueconorg-11224	60	74	financial	financial	ADJ
fueconorg-11224	60	75	statements	statement	NOUN
fueconorg-11224	60	76	.	.	PUNCT
fueconorg-11224	61	1	as	as	SCONJ
fueconorg-11224	61	2	audit	audit	NOUN
fueconorg-11224	61	3	is	be	AUX
fueconorg-11224	61	4	seen	see	VERB
fueconorg-11224	61	5	as	as	ADP
fueconorg-11224	61	6	one	one	NUM
fueconorg-11224	61	7	of	of	ADP
fueconorg-11224	61	8	the	the	DET
fueconorg-11224	61	9	main	main	ADJ
fueconorg-11224	61	10	guardians	guardian	NOUN
fueconorg-11224	61	11	of	of	ADP
fueconorg-11224	61	12	the	the	DET
fueconorg-11224	61	13	truth	truth	NOUN
fueconorg-11224	61	14	and	and	CCONJ
fueconorg-11224	61	15	objectivity	objectivity	NOUN
fueconorg-11224	61	16	of	of	ADP
fueconorg-11224	61	17	financial	financial	ADJ
fueconorg-11224	61	18	statements	statement	NOUN
fueconorg-11224	61	19	,	,	PUNCT
fueconorg-11224	61	20	therefore	therefore	ADV
fueconorg-11224	61	21	“	"	PUNCT
fueconorg-11224	61	22	it	it	PRON
fueconorg-11224	61	23	is	be	AUX
fueconorg-11224	61	24	vital	vital	ADJ
fueconorg-11224	61	25	to	to	PART
fueconorg-11224	61	26	examine	examine	VERB
fueconorg-11224	61	27	the	the	DET
fueconorg-11224	61	28	association	association	NOUN
fueconorg-11224	61	29	between	between	ADP
fueconorg-11224	61	30	auditor	auditor	NOUN
fueconorg-11224	61	31	’s	’s	PART
fueconorg-11224	61	32	opinion	opinion	NOUN
fueconorg-11224	61	33	and	and	CCONJ
fueconorg-11224	61	34	em	em	PRON
fueconorg-11224	61	35	in	in	ADP
fueconorg-11224	61	36	a	a	DET
fueconorg-11224	61	37	situation	situation	NOUN
fueconorg-11224	61	38	where	where	SCONJ
fueconorg-11224	61	39	the	the	DET
fueconorg-11224	61	40	propensity	propensity	NOUN
fueconorg-11224	61	41	to	to	PART
fueconorg-11224	61	42	manage	manage	VERB
fueconorg-11224	61	43	earnings	earning	NOUN
fueconorg-11224	61	44	is	be	AUX
fueconorg-11224	61	45	high	high	ADJ
fueconorg-11224	61	46	”	"	PUNCT
fueconorg-11224	61	47	(	(	PUNCT
fueconorg-11224	61	48	tsipouridou1	tsipouridou1	X
fueconorg-11224	61	49	&	&	CCONJ
fueconorg-11224	61	50	spathis	spathis	PROPN
fueconorg-11224	61	51	,	,	PUNCT
fueconorg-11224	61	52	2014	2014	NUM
fueconorg-11224	61	53	)	)	PUNCT
fueconorg-11224	61	54	.	.	PUNCT
fueconorg-11224	62	1	the	the	DET
fueconorg-11224	62	2	relationship	relationship	NOUN
fueconorg-11224	62	3	between	between	ADP
fueconorg-11224	62	4	auditor	auditor	NOUN
fueconorg-11224	62	5	opinion	opinion	NOUN
fueconorg-11224	62	6	and	and	CCONJ
fueconorg-11224	62	7	em	em	PRON
fueconorg-11224	62	8	is	be	AUX
fueconorg-11224	62	9	one	one	NUM
fueconorg-11224	62	10	of	of	ADP
fueconorg-11224	62	11	the	the	DET
fueconorg-11224	62	12	most	most	ADV
fueconorg-11224	62	13	important	important	ADJ
fueconorg-11224	62	14	issues	issue	NOUN
fueconorg-11224	62	15	among	among	ADP
fueconorg-11224	62	16	researchers	researcher	NOUN
fueconorg-11224	62	17	in	in	ADP
fueconorg-11224	62	18	this	this	DET
fueconorg-11224	62	19	field	field	NOUN
fueconorg-11224	62	20	.	.	PUNCT
fueconorg-11224	63	1	to	to	ADP
fueconorg-11224	63	2	date	date	NOUN
fueconorg-11224	63	3	,	,	PUNCT
fueconorg-11224	63	4	several	several	ADJ
fueconorg-11224	63	5	studies	study	NOUN
fueconorg-11224	63	6	have	have	AUX
fueconorg-11224	63	7	been	be	AUX
fueconorg-11224	63	8	conducted	conduct	VERB
fueconorg-11224	63	9	that	that	PRON
fueconorg-11224	63	10	deal	deal	VERB
fueconorg-11224	63	11	with	with	ADP
fueconorg-11224	63	12	this	this	DET
fueconorg-11224	63	13	relationship	relationship	NOUN
fueconorg-11224	63	14	;	;	PUNCT
fueconorg-11224	63	15	however	however	ADV
fueconorg-11224	63	16	,	,	PUNCT
fueconorg-11224	63	17	the	the	DET
fueconorg-11224	63	18	results	result	NOUN
fueconorg-11224	63	19	show	show	VERB
fueconorg-11224	63	20	conflicting	conflicting	ADJ
fueconorg-11224	63	21	opinions	opinion	NOUN
fueconorg-11224	63	22	.	.	PUNCT
fueconorg-11224	64	1	some	some	DET
fueconorg-11224	64	2	authors	author	NOUN
fueconorg-11224	64	3	claim	claim	VERB
fueconorg-11224	64	4	that	that	SCONJ
fueconorg-11224	64	5	there	there	PRON
fueconorg-11224	64	6	is	be	VERB
fueconorg-11224	64	7	no	no	DET
fueconorg-11224	64	8	positive	positive	ADJ
fueconorg-11224	64	9	correlation	correlation	NOUN
fueconorg-11224	64	10	between	between	ADP
fueconorg-11224	64	11	em	em	PRON
fueconorg-11224	64	12	and	and	CCONJ
fueconorg-11224	64	13	the	the	DET
fueconorg-11224	64	14	auditor	auditor	NOUN
fueconorg-11224	64	15	's	's	PART
fueconorg-11224	64	16	modified	modify	VERB
fueconorg-11224	64	17	opinion	opinion	NOUN
fueconorg-11224	64	18	,	,	PUNCT
fueconorg-11224	64	19	that	that	ADV
fueconorg-11224	64	20	is	is	ADV
fueconorg-11224	64	21	,	,	PUNCT
fueconorg-11224	64	22	that	that	SCONJ
fueconorg-11224	64	23	the	the	DET
fueconorg-11224	64	24	em	em	PRON
fueconorg-11224	64	25	is	be	AUX
fueconorg-11224	64	26	negatively	negatively	ADV
fueconorg-11224	64	27	related	relate	VERB
fueconorg-11224	64	28	to	to	ADP
fueconorg-11224	64	29	the	the	DET
fueconorg-11224	64	30	qualified	qualified	ADJ
fueconorg-11224	64	31	audit	audit	NOUN
fueconorg-11224	64	32	opinion	opinion	NOUN
fueconorg-11224	64	33	.	.	PUNCT
fueconorg-11224	65	1	this	this	DET
fueconorg-11224	65	2	group	group	NOUN
fueconorg-11224	65	3	of	of	ADP
fueconorg-11224	65	4	authors	author	NOUN
fueconorg-11224	65	5	includes	include	VERB
fueconorg-11224	65	6	:	:	PUNCT
fueconorg-11224	65	7	tsipouridou	tsipouridou	NOUN
fueconorg-11224	65	8	&	&	CCONJ
fueconorg-11224	65	9	spathis	spathis	PROPN
fueconorg-11224	65	10	(	(	PUNCT
fueconorg-11224	65	11	2014	2014	NUM
fueconorg-11224	65	12	)	)	PUNCT
fueconorg-11224	65	13	who	who	PRON
fueconorg-11224	65	14	“	"	PUNCT
fueconorg-11224	65	15	examined	examine	VERB
fueconorg-11224	65	16	this	this	DET
fueconorg-11224	65	17	relationship	relationship	NOUN
fueconorg-11224	65	18	in	in	ADP
fueconorg-11224	65	19	companies	company	NOUN
fueconorg-11224	65	20	listed	list	VERB
fueconorg-11224	65	21	on	on	ADP
fueconorg-11224	65	22	the	the	DET
fueconorg-11224	65	23	athens	athens	PROPN
fueconorg-11224	65	24	stock	stock	PROPN
fueconorg-11224	65	25	exchange	exchange	PROPN
fueconorg-11224	65	26	”	"	PUNCT
fueconorg-11224	65	27	;	;	PUNCT
fueconorg-11224	65	28	gajevszky	gajevszky	ADJ
fueconorg-11224	65	29	(	(	PUNCT
fueconorg-11224	65	30	2014	2014	NUM
fueconorg-11224	65	31	)	)	PUNCT
fueconorg-11224	65	32	in	in	ADP
fueconorg-11224	65	33	companies	company	NOUN
fueconorg-11224	65	34	listed	list	VERB
fueconorg-11224	65	35	on	on	ADP
fueconorg-11224	65	36	the	the	DET
fueconorg-11224	65	37	bucharest	buchar	ADJ
fueconorg-11224	65	38	stock	stock	NOUN
fueconorg-11224	65	39	exchange	exchange	NOUN
fueconorg-11224	65	40	;	;	PUNCT
fueconorg-11224	65	41	othman	othman	PROPN
fueconorg-11224	65	42	et	et	PROPN
fueconorg-11224	65	43	al	al	PROPN
fueconorg-11224	65	44	.	.	PROPN
fueconorg-11224	66	1	(	(	PUNCT
fueconorg-11224	66	2	2017	2017	NUM
fueconorg-11224	66	3	)	)	PUNCT
fueconorg-11224	66	4	in	in	ADP
fueconorg-11224	66	5	companies	company	NOUN
fueconorg-11224	66	6	listed	list	VERB
fueconorg-11224	66	7	on	on	ADP
fueconorg-11224	66	8	the	the	DET
fueconorg-11224	66	9	bursa	bursa	NOUN
fueconorg-11224	66	10	malaysia	malaysia	NOUN
fueconorg-11224	66	11	which	which	PRON
fueconorg-11224	66	12	is	be	AUX
fueconorg-11224	66	13	classified	classify	VERB
fueconorg-11224	66	14	as	as	ADP
fueconorg-11224	66	15	pn17	pn17	PROPN
fueconorg-11224	66	16	,	,	PUNCT
fueconorg-11224	66	17	garcia	garcia	PROPN
fueconorg-11224	66	18	-	-	PUNCT
fueconorg-11224	66	19	blandon	blandon	PROPN
fueconorg-11224	66	20	et	et	PROPN
fueconorg-11224	66	21	al	al	PROPN
fueconorg-11224	66	22	.	.	PROPN
fueconorg-11224	67	1	(	(	PUNCT
fueconorg-11224	67	2	2014	2014	NUM
fueconorg-11224	67	3	)	)	PUNCT
fueconorg-11224	67	4	in	in	ADP
fueconorg-11224	67	5	companies	company	NOUN
fueconorg-11224	67	6	in	in	ADP
fueconorg-11224	67	7	spain	spain	PROPN
fueconorg-11224	67	8	,	,	PUNCT
fueconorg-11224	67	9	veronika	veronika	PROPN
fueconorg-11224	67	10	&	&	CCONJ
fueconorg-11224	67	11	julisar	julisar	PROPN
fueconorg-11224	67	12	(	(	PUNCT
fueconorg-11224	67	13	2020	2020	NUM
fueconorg-11224	67	14	)	)	PUNCT
fueconorg-11224	67	15	in	in	ADP
fueconorg-11224	67	16	companies	company	NOUN
fueconorg-11224	67	17	listed	list	VERB
fueconorg-11224	67	18	on	on	ADP
fueconorg-11224	67	19	the	the	DET
fueconorg-11224	67	20	indonesia	indonesia	PROPN
fueconorg-11224	67	21	stock	stock	PROPN
fueconorg-11224	67	22	exchange	exchange	PROPN
fueconorg-11224	67	23	,	,	PUNCT
fueconorg-11224	67	24	sharf	sharf	PROPN
fueconorg-11224	67	25	&	&	CCONJ
fueconorg-11224	67	26	nassar	nassar	PROPN
fueconorg-11224	67	27	(	(	PUNCT
fueconorg-11224	67	28	2021	2021	NUM
fueconorg-11224	67	29	)	)	PUNCT
fueconorg-11224	67	30	in	in	ADP
fueconorg-11224	67	31	companies	company	NOUN
fueconorg-11224	67	32	listed	list	VERB
fueconorg-11224	67	33	in	in	ADP
fueconorg-11224	67	34	amman	amman	PROPN
fueconorg-11224	67	35	stock	stock	PROPN
fueconorg-11224	67	36	exchange	exchange	PROPN
fueconorg-11224	67	37	in	in	ADP
fueconorg-11224	67	38	jordan	jordan	PROPN
fueconorg-11224	67	39	,	,	PUNCT
fueconorg-11224	67	40	imen	imen	PROPN
fueconorg-11224	67	41	&	&	CCONJ
fueconorg-11224	67	42	anis	anis	PROPN
fueconorg-11224	67	43	(	(	PUNCT
fueconorg-11224	67	44	2021	2021	NUM
fueconorg-11224	67	45	)	)	PUNCT
fueconorg-11224	67	46	in	in	ADP
fueconorg-11224	67	47	tunisian	tunisian	ADJ
fueconorg-11224	67	48	firms	firm	NOUN
fueconorg-11224	67	49	listed	list	VERB
fueconorg-11224	67	50	on	on	ADP
fueconorg-11224	67	51	the	the	DET
fueconorg-11224	67	52	tunis	tunis	NOUN
fueconorg-11224	67	53	stock	stock	NOUN
fueconorg-11224	67	54	exchange	exchange	NOUN
fueconorg-11224	67	55	.	.	PUNCT
fueconorg-11224	68	1	on	on	ADP
fueconorg-11224	68	2	the	the	DET
fueconorg-11224	68	3	other	other	ADJ
fueconorg-11224	68	4	hand	hand	NOUN
fueconorg-11224	68	5	,	,	PUNCT
fueconorg-11224	68	6	there	there	PRON
fueconorg-11224	68	7	are	be	VERB
fueconorg-11224	68	8	numerous	numerous	ADJ
fueconorg-11224	68	9	research	research	NOUN
fueconorg-11224	68	10	results	result	NOUN
fueconorg-11224	68	11	that	that	PRON
fueconorg-11224	68	12	indicate	indicate	VERB
fueconorg-11224	68	13	the	the	DET
fueconorg-11224	68	14	opposite	opposite	ADJ
fueconorg-11224	68	15	,	,	PUNCT
fueconorg-11224	68	16	i.e.	i.e.	X
fueconorg-11224	68	17	the	the	DET
fueconorg-11224	68	18	existence	existence	NOUN
fueconorg-11224	68	19	of	of	ADP
fueconorg-11224	68	20	a	a	DET
fueconorg-11224	68	21	positive	positive	ADJ
fueconorg-11224	68	22	correlation	correlation	NOUN
fueconorg-11224	68	23	the	the	DET
fueconorg-11224	68	24	probability	probability	NOUN
fueconorg-11224	68	25	of	of	ADP
fueconorg-11224	68	26	expressing	express	VERB
fueconorg-11224	68	27	a	a	DET
fueconorg-11224	68	28	modified	modify	VERB
fueconorg-11224	68	29	audit	audit	NOUN
fueconorg-11224	68	30	modified	modify	VERB
fueconorg-11224	68	31	audit	audit	NOUN
fueconorg-11224	68	32	opinion	opinion	NOUN
fueconorg-11224	68	33	and	and	CCONJ
fueconorg-11224	68	34	earnings	earning	NOUN
fueconorg-11224	68	35	management	management	NOUN
fueconorg-11224	68	36	in	in	ADP
fueconorg-11224	68	37	state	state	NOUN
fueconorg-11224	68	38	-	-	PUNCT
fueconorg-11224	68	39	owned	own	VERB
fueconorg-11224	68	40	companies	company	NOUN
fueconorg-11224	68	41	:	:	PUNCT
fueconorg-11224	68	42	evidence	evidence	NOUN
fueconorg-11224	68	43	from	from	ADP
fueconorg-11224	68	44	serbia	serbia	PROPN
fueconorg-11224	68	45	289	289	NUM
fueconorg-11224	68	46	opinion	opinion	NOUN
fueconorg-11224	68	47	and	and	CCONJ
fueconorg-11224	68	48	em	em	PRON
fueconorg-11224	68	49	.	.	PUNCT
fueconorg-11224	69	1	francis	francis	PROPN
fueconorg-11224	69	2	and	and	CCONJ
fueconorg-11224	69	3	krishnan	krishnan	PROPN
fueconorg-11224	69	4	(	(	PUNCT
fueconorg-11224	69	5	1999	1999	NUM
fueconorg-11224	69	6	)	)	PUNCT
fueconorg-11224	69	7	examined	examine	VERB
fueconorg-11224	69	8	this	this	DET
fueconorg-11224	69	9	relationship	relationship	NOUN
fueconorg-11224	69	10	in	in	ADP
fueconorg-11224	69	11	listed	list	VERB
fueconorg-11224	69	12	companies	company	NOUN
fueconorg-11224	69	13	in	in	ADP
fueconorg-11224	69	14	the	the	DET
fueconorg-11224	69	15	united	united	PROPN
fueconorg-11224	69	16	states	states	PROPN
fueconorg-11224	69	17	;	;	PUNCT
fueconorg-11224	69	18	doan	doan	VERB
fueconorg-11224	69	19	et	et	PROPN
fueconorg-11224	69	20	al	al	PROPN
fueconorg-11224	69	21	.	.	PROPN
fueconorg-11224	70	1	(	(	PUNCT
fueconorg-11224	70	2	2021	2021	NUM
fueconorg-11224	70	3	)	)	PUNCT
fueconorg-11224	70	4	in	in	ADP
fueconorg-11224	70	5	vietnamese	vietnamese	ADJ
fueconorg-11224	70	6	listed	list	VERB
fueconorg-11224	70	7	companies	company	NOUN
fueconorg-11224	70	8	on	on	ADP
fueconorg-11224	70	9	the	the	DET
fueconorg-11224	70	10	ho	ho	PROPN
fueconorg-11224	70	11	chi	chi	PROPN
fueconorg-11224	70	12	minh	minh	PROPN
fueconorg-11224	70	13	city	city	PROPN
fueconorg-11224	70	14	stock	stock	NOUN
fueconorg-11224	70	15	exchange	exchange	PROPN
fueconorg-11224	70	16	and	and	CCONJ
fueconorg-11224	70	17	hanoi	hanoi	PROPN
fueconorg-11224	70	18	stock	stock	PROPN
fueconorg-11224	70	19	exchange	exchange	PROPN
fueconorg-11224	70	20	;	;	PUNCT
fueconorg-11224	70	21	two	two	NUM
fueconorg-11224	70	22	studies	study	NOUN
fueconorg-11224	70	23	:	:	PUNCT
fueconorg-11224	70	24	moazedi	moazedi	PROPN
fueconorg-11224	70	25	&	&	CCONJ
fueconorg-11224	70	26	khansalar	khansalar	PROPN
fueconorg-11224	70	27	(	(	PUNCT
fueconorg-11224	70	28	2016	2016	NUM
fueconorg-11224	70	29	)	)	PUNCT
fueconorg-11224	70	30	and	and	CCONJ
fueconorg-11224	70	31	abolverdi	abolverdi	PROPN
fueconorg-11224	70	32	&	&	CCONJ
fueconorg-11224	70	33	kheradmand	kheradmand	PROPN
fueconorg-11224	70	34	(	(	PUNCT
fueconorg-11224	70	35	2017	2017	NUM
fueconorg-11224	70	36	)	)	PUNCT
fueconorg-11224	70	37	“	"	PUNCT
fueconorg-11224	70	38	evaluate	evaluate	VERB
fueconorg-11224	70	39	the	the	DET
fueconorg-11224	70	40	effect	effect	NOUN
fueconorg-11224	70	41	of	of	ADP
fueconorg-11224	70	42	em	em	PRON
fueconorg-11224	70	43	on	on	ADP
fueconorg-11224	70	44	type	type	NOUN
fueconorg-11224	70	45	of	of	ADP
fueconorg-11224	70	46	auditor	auditor	NOUN
fueconorg-11224	70	47	report	report	NOUN
fueconorg-11224	70	48	in	in	ADP
fueconorg-11224	70	49	companies	company	NOUN
fueconorg-11224	70	50	listed	list	VERB
fueconorg-11224	70	51	on	on	ADP
fueconorg-11224	70	52	tehran	tehran	PROPN
fueconorg-11224	70	53	stock	stock	PROPN
fueconorg-11224	70	54	exchange	exchange	PROPN
fueconorg-11224	70	55	(	(	PUNCT
fueconorg-11224	70	56	tse	tse	PROPN
fueconorg-11224	70	57	)	)	PUNCT
fueconorg-11224	70	58	.	.	PUNCT
fueconorg-11224	70	59	”	"	PUNCT
fueconorg-11224	71	1	based	base	VERB
fueconorg-11224	71	2	on	on	ADP
fueconorg-11224	71	3	the	the	DET
fueconorg-11224	71	4	above	above	NOUN
fueconorg-11224	71	5	,	,	PUNCT
fueconorg-11224	71	6	the	the	DET
fueconorg-11224	71	7	following	follow	VERB
fueconorg-11224	71	8	hypotheses	hypothesis	NOUN
fueconorg-11224	71	9	are	be	AUX
fueconorg-11224	71	10	developed	develop	VERB
fueconorg-11224	71	11	:	:	PUNCT
fueconorg-11224	71	12	h1	h1	NOUN
fueconorg-11224	71	13	:	:	PUNCT
fueconorg-11224	71	14	there	there	PRON
fueconorg-11224	71	15	is	be	VERB
fueconorg-11224	71	16	a	a	DET
fueconorg-11224	71	17	significant	significant	ADJ
fueconorg-11224	71	18	positive	positive	ADJ
fueconorg-11224	71	19	correlation	correlation	NOUN
fueconorg-11224	71	20	between	between	ADP
fueconorg-11224	71	21	auditor	auditor	NOUN
fueconorg-11224	71	22	's	's	PART
fueconorg-11224	71	23	modified	modify	VERB
fueconorg-11224	71	24	opinion	opinion	NOUN
fueconorg-11224	71	25	and	and	CCONJ
fueconorg-11224	71	26	em	em	PRON
fueconorg-11224	71	27	,	,	PUNCT
fueconorg-11224	71	28	h2	h2	PROPN
fueconorg-11224	71	29	:	:	PUNCT
fueconorg-11224	71	30	the	the	DET
fueconorg-11224	71	31	auditor	auditor	NOUN
fueconorg-11224	71	32	’s	’s	PART
fueconorg-11224	71	33	modified	modify	VERB
fueconorg-11224	71	34	opinion	opinion	NOUN
fueconorg-11224	71	35	is	be	AUX
fueconorg-11224	71	36	represented	represent	VERB
fueconorg-11224	71	37	to	to	ADP
fueconorg-11224	71	38	a	a	DET
fueconorg-11224	71	39	greater	great	ADJ
fueconorg-11224	71	40	extent	extent	NOUN
fueconorg-11224	71	41	than	than	SCONJ
fueconorg-11224	71	42	expected	expect	VERB
fueconorg-11224	71	43	in	in	ADP
fueconorg-11224	71	44	state	state	NOUN
fueconorg-11224	71	45	-	-	PUNCT
fueconorg-11224	71	46	owned	own	VERB
fueconorg-11224	71	47	companies	company	NOUN
fueconorg-11224	71	48	in	in	ADP
fueconorg-11224	71	49	which	which	PRON
fueconorg-11224	71	50	em	em	PRON
fueconorg-11224	71	51	has	have	AUX
fueconorg-11224	71	52	been	be	AUX
fueconorg-11224	71	53	identified	identify	VERB
fueconorg-11224	71	54	,	,	PUNCT
fueconorg-11224	71	55	in	in	ADP
fueconorg-11224	71	56	contrast	contrast	NOUN
fueconorg-11224	71	57	to	to	ADP
fueconorg-11224	71	58	state	state	NOUN
fueconorg-11224	71	59	-	-	PUNCT
fueconorg-11224	71	60	owned	own	VERB
fueconorg-11224	71	61	companies	company	NOUN
fueconorg-11224	71	62	in	in	ADP
fueconorg-11224	71	63	which	which	PRON
fueconorg-11224	71	64	it	it	PRON
fueconorg-11224	71	65	has	have	AUX
fueconorg-11224	71	66	not	not	PART
fueconorg-11224	71	67	been	be	AUX
fueconorg-11224	71	68	identified	identify	VERB
fueconorg-11224	71	69	.	.	PUNCT
fueconorg-11224	72	1	3	3	X
fueconorg-11224	72	2	.	.	X
fueconorg-11224	72	3	methodology	methodology	NOUN
fueconorg-11224	72	4	3.1	3.1	NUM
fueconorg-11224	72	5	.	.	PUNCT
fueconorg-11224	73	1	sample	sample	NOUN
fueconorg-11224	73	2	selection	selection	NOUN
fueconorg-11224	73	3	and	and	CCONJ
fueconorg-11224	73	4	variables	variable	NOUN
fueconorg-11224	73	5	for	for	ADP
fueconorg-11224	73	6	the	the	DET
fueconorg-11224	73	7	purposes	purpose	NOUN
fueconorg-11224	73	8	of	of	ADP
fueconorg-11224	73	9	testing	test	VERB
fueconorg-11224	73	10	the	the	DET
fueconorg-11224	73	11	correlation	correlation	NOUN
fueconorg-11224	73	12	between	between	ADP
fueconorg-11224	73	13	em	em	PRON
fueconorg-11224	73	14	in	in	ADP
fueconorg-11224	73	15	state	state	NOUN
fueconorg-11224	73	16	-	-	PUNCT
fueconorg-11224	73	17	owned	own	VERB
fueconorg-11224	73	18	companies	company	NOUN
fueconorg-11224	73	19	in	in	ADP
fueconorg-11224	73	20	the	the	DET
fueconorg-11224	73	21	republic	republic	NOUN
fueconorg-11224	73	22	of	of	ADP
fueconorg-11224	73	23	serbia	serbia	PROPN
fueconorg-11224	73	24	and	and	CCONJ
fueconorg-11224	73	25	the	the	DET
fueconorg-11224	73	26	auditor	auditor	NOUN
fueconorg-11224	73	27	’s	’s	PART
fueconorg-11224	73	28	modified	modify	VERB
fueconorg-11224	73	29	opinion	opinion	NOUN
fueconorg-11224	73	30	,	,	PUNCT
fueconorg-11224	73	31	state	state	NOUN
fueconorg-11224	73	32	-	-	PUNCT
fueconorg-11224	73	33	owned	own	VERB
fueconorg-11224	73	34	companies	company	NOUN
fueconorg-11224	73	35	whose	whose	DET
fueconorg-11224	73	36	financial	financial	ADJ
fueconorg-11224	73	37	statements	statement	NOUN
fueconorg-11224	73	38	were	be	AUX
fueconorg-11224	73	39	audited	audit	VERB
fueconorg-11224	73	40	in	in	ADP
fueconorg-11224	73	41	the	the	DET
fueconorg-11224	73	42	period	period	NOUN
fueconorg-11224	73	43	from	from	ADP
fueconorg-11224	73	44	2018	2018	NUM
fueconorg-11224	73	45	to	to	ADP
fueconorg-11224	73	46	2021	2021	NUM
fueconorg-11224	73	47	were	be	AUX
fueconorg-11224	73	48	taken	take	VERB
fueconorg-11224	73	49	into	into	ADP
fueconorg-11224	73	50	account	account	NOUN
fueconorg-11224	73	51	.	.	PUNCT
fueconorg-11224	74	1	the	the	DET
fueconorg-11224	74	2	data	datum	NOUN
fueconorg-11224	74	3	was	be	AUX
fueconorg-11224	74	4	primarily	primarily	ADV
fueconorg-11224	74	5	collected	collect	VERB
fueconorg-11224	74	6	from	from	ADP
fueconorg-11224	74	7	the	the	DET
fueconorg-11224	74	8	2018	2018	NUM
fueconorg-11224	74	9	,	,	PUNCT
fueconorg-11224	74	10	2019	2019	NUM
fueconorg-11224	74	11	,	,	PUNCT
fueconorg-11224	74	12	2020	2020	NUM
fueconorg-11224	74	13	and	and	CCONJ
fueconorg-11224	74	14	2021	2021	NUM
fueconorg-11224	74	15	annual	annual	ADJ
fueconorg-11224	74	16	reports	report	NOUN
fueconorg-11224	74	17	of	of	ADP
fueconorg-11224	74	18	the	the	DET
fueconorg-11224	74	19	state	state	NOUN
fueconorg-11224	74	20	audit	audit	NOUN
fueconorg-11224	74	21	institution	institution	NOUN
fueconorg-11224	74	22	,	,	PUNCT
fueconorg-11224	74	23	to	to	PART
fueconorg-11224	74	24	identify	identify	VERB
fueconorg-11224	74	25	that	that	SCONJ
fueconorg-11224	74	26	the	the	DET
fueconorg-11224	74	27	financial	financial	ADJ
fueconorg-11224	74	28	statements	statement	NOUN
fueconorg-11224	74	29	of	of	ADP
fueconorg-11224	74	30	73	73	NUM
fueconorg-11224	74	31	stateowned	stateowne	VERB
fueconorg-11224	74	32	companies	company	NOUN
fueconorg-11224	74	33	were	be	AUX
fueconorg-11224	74	34	subject	subject	ADJ
fueconorg-11224	74	35	to	to	ADP
fueconorg-11224	74	36	audit	audit	NOUN
fueconorg-11224	74	37	.	.	PUNCT
fueconorg-11224	75	1	the	the	DET
fueconorg-11224	75	2	same	same	ADJ
fueconorg-11224	75	3	reports	report	NOUN
fueconorg-11224	75	4	were	be	AUX
fueconorg-11224	75	5	the	the	DET
fueconorg-11224	75	6	source	source	NOUN
fueconorg-11224	75	7	of	of	ADP
fueconorg-11224	75	8	data	datum	NOUN
fueconorg-11224	75	9	on	on	ADP
fueconorg-11224	75	10	auditors	auditor	NOUN
fueconorg-11224	75	11	'	'	PART
fueconorg-11224	75	12	opinions	opinion	NOUN
fueconorg-11224	75	13	on	on	ADP
fueconorg-11224	75	14	the	the	DET
fueconorg-11224	75	15	financial	financial	ADJ
fueconorg-11224	75	16	statements	statement	NOUN
fueconorg-11224	75	17	of	of	ADP
fueconorg-11224	75	18	the	the	DET
fueconorg-11224	75	19	mentioned	mention	VERB
fueconorg-11224	75	20	companies	company	NOUN
fueconorg-11224	75	21	.	.	PUNCT
fueconorg-11224	76	1	that	that	PRON
fueconorg-11224	76	2	is	be	AUX
fueconorg-11224	76	3	,	,	PUNCT
fueconorg-11224	76	4	to	to	PART
fueconorg-11224	76	5	detect	detect	VERB
fueconorg-11224	76	6	manipulative	manipulative	ADJ
fueconorg-11224	76	7	financial	financial	ADJ
fueconorg-11224	76	8	reporting	reporting	NOUN
fueconorg-11224	76	9	.	.	PUNCT
fueconorg-11224	77	1	,	,	PUNCT
fueconorg-11224	77	2	the	the	DET
fueconorg-11224	77	3	financial	financial	ADJ
fueconorg-11224	77	4	statements	statement	NOUN
fueconorg-11224	77	5	of	of	ADP
fueconorg-11224	77	6	these	these	DET
fueconorg-11224	77	7	companies	company	NOUN
fueconorg-11224	77	8	for	for	ADP
fueconorg-11224	77	9	the	the	DET
fueconorg-11224	77	10	four	four	NUM
fueconorg-11224	77	11	-	-	PUNCT
fueconorg-11224	77	12	year	year	NOUN
fueconorg-11224	77	13	period	period	NOUN
fueconorg-11224	77	14	2018	2018	NUM
fueconorg-11224	77	15	-	-	SYM
fueconorg-11224	77	16	2021	2021	NUM
fueconorg-11224	77	17	,	,	PUNCT
fueconorg-11224	77	18	available	available	ADJ
fueconorg-11224	77	19	on	on	ADP
fueconorg-11224	77	20	the	the	DET
fueconorg-11224	77	21	business	business	NOUN
fueconorg-11224	77	22	registers	register	NOUN
fueconorg-11224	77	23	agency	agency	NOUN
fueconorg-11224	77	24	website	website	NOUN
fueconorg-11224	77	25	,	,	PUNCT
fueconorg-11224	77	26	were	be	AUX
fueconorg-11224	77	27	used	use	VERB
fueconorg-11224	77	28	.	.	PUNCT
fueconorg-11224	78	1	since	since	SCONJ
fueconorg-11224	78	2	complete	complete	ADJ
fueconorg-11224	78	3	data	datum	NOUN
fueconorg-11224	78	4	were	be	AUX
fueconorg-11224	78	5	not	not	PART
fueconorg-11224	78	6	available	available	ADJ
fueconorg-11224	78	7	for	for	ADP
fueconorg-11224	78	8	nine	nine	NUM
fueconorg-11224	78	9	state	state	NOUN
fueconorg-11224	78	10	-	-	PUNCT
fueconorg-11224	78	11	owned	own	VERB
fueconorg-11224	78	12	companies	company	NOUN
fueconorg-11224	78	13	,	,	PUNCT
fueconorg-11224	78	14	those	those	DET
fueconorg-11224	78	15	companies	company	NOUN
fueconorg-11224	78	16	were	be	AUX
fueconorg-11224	78	17	excluded	exclude	VERB
fueconorg-11224	78	18	from	from	ADP
fueconorg-11224	78	19	the	the	DET
fueconorg-11224	78	20	research	research	NOUN
fueconorg-11224	78	21	.	.	PUNCT
fueconorg-11224	79	1	after	after	ADP
fueconorg-11224	79	2	the	the	DET
fueconorg-11224	79	3	implementation	implementation	NOUN
fueconorg-11224	79	4	of	of	ADP
fueconorg-11224	79	5	the	the	DET
fueconorg-11224	79	6	mentioned	mention	VERB
fueconorg-11224	79	7	criteria	criterion	NOUN
fueconorg-11224	79	8	,	,	PUNCT
fueconorg-11224	79	9	the	the	DET
fueconorg-11224	79	10	final	final	ADJ
fueconorg-11224	79	11	sample	sample	NOUN
fueconorg-11224	79	12	included	include	VERB
fueconorg-11224	79	13	64	64	NUM
fueconorg-11224	79	14	state	state	NOUN
fueconorg-11224	79	15	-	-	PUNCT
fueconorg-11224	79	16	owned	own	VERB
fueconorg-11224	79	17	companies	company	NOUN
fueconorg-11224	79	18	and	and	CCONJ
fueconorg-11224	79	19	a	a	DET
fueconorg-11224	79	20	total	total	NOUN
fueconorg-11224	79	21	of	of	ADP
fueconorg-11224	79	22	264	264	NUM
fueconorg-11224	79	23	financial	financial	ADJ
fueconorg-11224	79	24	statements	statement	NOUN
fueconorg-11224	79	25	for	for	ADP
fueconorg-11224	79	26	the	the	DET
fueconorg-11224	79	27	purposes	purpose	NOUN
fueconorg-11224	79	28	of	of	ADP
fueconorg-11224	79	29	em	em	PRON
fueconorg-11224	79	30	calculation	calculation	NOUN
fueconorg-11224	79	31	.	.	PUNCT
fueconorg-11224	80	1	3.2	3.2	NUM
fueconorg-11224	80	2	.	.	PUNCT
fueconorg-11224	80	3	selection	selection	NOUN
fueconorg-11224	80	4	and	and	CCONJ
fueconorg-11224	80	5	measurement	measurement	NOUN
fueconorg-11224	80	6	of	of	ADP
fueconorg-11224	80	7	variables	variable	NOUN
fueconorg-11224	80	8	in	in	ADP
fueconorg-11224	80	9	order	order	NOUN
fueconorg-11224	80	10	to	to	PART
fueconorg-11224	80	11	test	test	VERB
fueconorg-11224	80	12	the	the	DET
fueconorg-11224	80	13	defined	define	VERB
fueconorg-11224	80	14	hypotheses	hypothesis	NOUN
fueconorg-11224	80	15	,	,	PUNCT
fueconorg-11224	80	16	the	the	DET
fueconorg-11224	80	17	auditor	auditor	NOUN
fueconorg-11224	80	18	's	's	PART
fueconorg-11224	80	19	opinion	opinion	NOUN
fueconorg-11224	80	20	on	on	ADP
fueconorg-11224	80	21	the	the	DET
fueconorg-11224	80	22	financial	financial	ADJ
fueconorg-11224	80	23	statements	statement	NOUN
fueconorg-11224	80	24	of	of	ADP
fueconorg-11224	80	25	state	state	NOUN
fueconorg-11224	80	26	-	-	PUNCT
fueconorg-11224	80	27	owned	own	VERB
fueconorg-11224	80	28	companies	company	NOUN
fueconorg-11224	80	29	represents	represent	VERB
fueconorg-11224	80	30	a	a	DET
fueconorg-11224	80	31	categorical	categorical	ADJ
fueconorg-11224	80	32	variable	variable	NOUN
fueconorg-11224	80	33	.	.	PUNCT
fueconorg-11224	81	1	bearing	bear	VERB
fueconorg-11224	81	2	in	in	ADP
fueconorg-11224	81	3	mind	mind	NOUN
fueconorg-11224	81	4	that	that	SCONJ
fueconorg-11224	81	5	the	the	DET
fueconorg-11224	81	6	auditor	auditor	NOUN
fueconorg-11224	81	7	's	's	PART
fueconorg-11224	81	8	opinion	opinion	NOUN
fueconorg-11224	81	9	on	on	ADP
fueconorg-11224	81	10	financial	financial	ADJ
fueconorg-11224	81	11	statements	statement	NOUN
fueconorg-11224	81	12	can	can	AUX
fueconorg-11224	81	13	be	be	AUX
fueconorg-11224	81	14	unmodified	unmodified	ADJ
fueconorg-11224	81	15	/	/	SYM
fueconorg-11224	81	16	positive	positive	ADJ
fueconorg-11224	81	17	and	and	CCONJ
fueconorg-11224	81	18	modified	modified	ADJ
fueconorg-11224	81	19	(	(	PUNCT
fueconorg-11224	81	20	qualified	qualified	ADJ
fueconorg-11224	81	21	opinion	opinion	NOUN
fueconorg-11224	81	22	,	,	PUNCT
fueconorg-11224	81	23	adverse	adverse	ADJ
fueconorg-11224	81	24	opinion	opinion	NOUN
fueconorg-11224	81	25	or	or	CCONJ
fueconorg-11224	81	26	disclaimer	disclaimer	NOUN
fueconorg-11224	81	27	of	of	ADP
fueconorg-11224	81	28	opinion	opinion	NOUN
fueconorg-11224	81	29	)	)	PUNCT
fueconorg-11224	81	30	,	,	PUNCT
fueconorg-11224	81	31	this	this	DET
fueconorg-11224	81	32	variable	variable	NOUN
fueconorg-11224	81	33	has	have	VERB
fueconorg-11224	81	34	two	two	NUM
fueconorg-11224	81	35	values	value	NOUN
fueconorg-11224	81	36	:	:	PUNCT
fueconorg-11224	81	37	0	0	PUNCT
fueconorg-11224	81	38	if	if	SCONJ
fueconorg-11224	81	39	the	the	DET
fueconorg-11224	81	40	opinion	opinion	NOUN
fueconorg-11224	81	41	is	be	AUX
fueconorg-11224	81	42	unmodified	unmodified	ADJ
fueconorg-11224	81	43	and	and	CCONJ
fueconorg-11224	81	44	1	1	NUM
fueconorg-11224	81	45	if	if	SCONJ
fueconorg-11224	81	46	the	the	DET
fueconorg-11224	81	47	opinion	opinion	NOUN
fueconorg-11224	81	48	is	be	AUX
fueconorg-11224	81	49	modified	modify	VERB
fueconorg-11224	81	50	.	.	PUNCT
fueconorg-11224	82	1	analysis	analysis	NOUN
fueconorg-11224	82	2	of	of	ADP
fueconorg-11224	82	3	audit	audit	NOUN
fueconorg-11224	82	4	opinions	opinion	NOUN
fueconorg-11224	82	5	on	on	ADP
fueconorg-11224	82	6	financial	financial	ADJ
fueconorg-11224	82	7	statements	statement	NOUN
fueconorg-11224	82	8	of	of	ADP
fueconorg-11224	82	9	state	state	NOUN
fueconorg-11224	82	10	-	-	PUNCT
fueconorg-11224	82	11	owned	own	VERB
fueconorg-11224	82	12	companies	company	NOUN
fueconorg-11224	82	13	by	by	ADP
fueconorg-11224	82	14	year	year	NOUN
fueconorg-11224	82	15	and	and	CCONJ
fueconorg-11224	82	16	type	type	NOUN
fueconorg-11224	82	17	is	be	AUX
fueconorg-11224	82	18	presented	present	VERB
fueconorg-11224	82	19	in	in	ADP
fueconorg-11224	82	20	table	table	NOUN
fueconorg-11224	82	21	1	1	NUM
fueconorg-11224	82	22	.	.	PUNCT
fueconorg-11224	82	23	table	table	NOUN
fueconorg-11224	82	24	1	1	NUM
fueconorg-11224	82	25	audit	audit	NOUN
fueconorg-11224	82	26	opinions	opinion	NOUN
fueconorg-11224	82	27	on	on	ADP
fueconorg-11224	82	28	financial	financial	ADJ
fueconorg-11224	82	29	statements	statement	NOUN
fueconorg-11224	82	30	of	of	ADP
fueconorg-11224	82	31	state	state	NOUN
fueconorg-11224	82	32	-	-	PUNCT
fueconorg-11224	82	33	owned	own	VERB
fueconorg-11224	82	34	companies	company	NOUN
fueconorg-11224	82	35	by	by	ADP
fueconorg-11224	82	36	year	year	NOUN
fueconorg-11224	82	37	and	and	CCONJ
fueconorg-11224	82	38	type	type	NOUN
fueconorg-11224	82	39	audit	audit	NOUN
fueconorg-11224	82	40	opinion	opinion	NOUN
fueconorg-11224	82	41	type	type	NOUN
fueconorg-11224	82	42	2018	2018	NUM
fueconorg-11224	82	43	2019	2019	NUM
fueconorg-11224	82	44	2020	2020	NUM
fueconorg-11224	82	45	2021	2021	NUM
fueconorg-11224	82	46	total	total	ADJ
fueconorg-11224	82	47	unmodified	unmodified	ADJ
fueconorg-11224	82	48	opinion	opinion	NOUN
fueconorg-11224	82	49	3	3	NUM
fueconorg-11224	82	50	13.04	13.04	NUM
fueconorg-11224	82	51	%	%	NOUN
fueconorg-11224	82	52	2	2	NUM
fueconorg-11224	82	53	16.67	16.67	NUM
fueconorg-11224	82	54	%	%	NOUN
fueconorg-11224	82	55	4	4	NUM
fueconorg-11224	82	56	26.67	26.67	NUM
fueconorg-11224	82	57	%	%	NOUN
fueconorg-11224	82	58	1	1	NUM
fueconorg-11224	82	59	7.14	7.14	NUM
fueconorg-11224	82	60	%	%	NOUN
fueconorg-11224	82	61	10	10	NUM
fueconorg-11224	82	62	15.63	15.63	NUM
fueconorg-11224	82	63	%	%	NOUN
fueconorg-11224	82	64	modified	modified	ADJ
fueconorg-11224	82	65	opinion	opinion	NOUN
fueconorg-11224	82	66	:	:	PUNCT
fueconorg-11224	82	67	20	20	NUM
fueconorg-11224	82	68	86.96	86.96	NUM
fueconorg-11224	82	69	%	%	NOUN
fueconorg-11224	82	70	11	11	NUM
fueconorg-11224	82	71	83.33	83.33	NUM
fueconorg-11224	82	72	%	%	NOUN
fueconorg-11224	82	73	11	11	NUM
fueconorg-11224	82	74	73.33	73.33	NUM
fueconorg-11224	82	75	%	%	NOUN
fueconorg-11224	82	76	12	12	NUM
fueconorg-11224	82	77	85.71	85.71	NUM
fueconorg-11224	82	78	%	%	NOUN
fueconorg-11224	82	79	54	54	NUM
fueconorg-11224	82	80	82.81	82.81	NUM
fueconorg-11224	82	81	%	%	NOUN
fueconorg-11224	82	82	with	with	ADP
fueconorg-11224	82	83	exception	exception	NOUN
fueconorg-11224	82	84	/	/	SYM
fueconorg-11224	82	85	s	s	PART
fueconorg-11224	82	86	19	19	NUM
fueconorg-11224	82	87	82.61	82.61	NUM
fueconorg-11224	82	88	%	%	NOUN
fueconorg-11224	82	89	9	9	NUM
fueconorg-11224	82	90	75%%	75%%	NUM
fueconorg-11224	82	91	11	11	NUM
fueconorg-11224	82	92	73.33	73.33	NUM
fueconorg-11224	82	93	%	%	NOUN
fueconorg-11224	82	94	12	12	NUM
fueconorg-11224	82	95	85.71	85.71	NUM
fueconorg-11224	82	96	%	%	NOUN
fueconorg-11224	82	97	50	50	NUM
fueconorg-11224	82	98	78.13	78.13	NUM
fueconorg-11224	82	99	%	%	NOUN
fueconorg-11224	82	100	adverse	adverse	ADJ
fueconorg-11224	82	101	0	0	NUM
fueconorg-11224	82	102	0	0	NUM
fueconorg-11224	82	103	2	2	NUM
fueconorg-11224	82	104	16.67	16.67	NUM
fueconorg-11224	82	105	%	%	NOUN
fueconorg-11224	82	106	0	0	NUM
fueconorg-11224	82	107	0	0	NUM
fueconorg-11224	82	108	%	%	NOUN
fueconorg-11224	82	109	0	0	NUM
fueconorg-11224	82	110	0	0	NUM
fueconorg-11224	82	111	%	%	NOUN
fueconorg-11224	82	112	2	2	NUM
fueconorg-11224	82	113	3.13	3.13	NUM
fueconorg-11224	82	114	%	%	NOUN
fueconorg-11224	82	115	disclaimer	disclaimer	NOUN
fueconorg-11224	82	116	of	of	ADP
fueconorg-11224	82	117	opinion	opinion	NOUN
fueconorg-11224	82	118	1	1	NUM
fueconorg-11224	82	119	4.35	4.35	NUM
fueconorg-11224	82	120	%	%	NOUN
fueconorg-11224	82	121	0	0	NUM
fueconorg-11224	82	122	0	0	NUM
fueconorg-11224	82	123	%	%	NOUN
fueconorg-11224	82	124	0	0	NUM
fueconorg-11224	82	125	0	0	NUM
fueconorg-11224	82	126	%	%	NOUN
fueconorg-11224	82	127	1	1	NUM
fueconorg-11224	82	128	7.14	7.14	NUM
fueconorg-11224	82	129	%	%	NOUN
fueconorg-11224	82	130	2	2	NUM
fueconorg-11224	82	131	3.13	3.13	NUM
fueconorg-11224	82	132	%	%	NOUN
fueconorg-11224	82	133	total	total	ADJ
fueconorg-11224	82	134	audit	audit	NOUN
fueconorg-11224	82	135	opinions	opinion	NOUN
fueconorg-11224	82	136	23	23	NUM
fueconorg-11224	82	137	100	100	NUM
fueconorg-11224	82	138	%	%	NOUN
fueconorg-11224	82	139	12	12	NUM
fueconorg-11224	82	140	100	100	NUM
fueconorg-11224	82	141	%	%	NOUN
fueconorg-11224	82	142	15	15	NUM
fueconorg-11224	82	143	100	100	NUM
fueconorg-11224	82	144	%	%	NOUN
fueconorg-11224	82	145	14	14	NUM
fueconorg-11224	82	146	100	100	NUM
fueconorg-11224	82	147	%	%	NOUN
fueconorg-11224	82	148	64	64	NUM
fueconorg-11224	82	149	100	100	NUM
fueconorg-11224	82	150	%	%	NOUN
fueconorg-11224	82	151	source	source	NOUN
fueconorg-11224	82	152	:	:	PUNCT
fueconorg-11224	82	153	annual	annual	ADJ
fueconorg-11224	82	154	activity	activity	NOUN
fueconorg-11224	82	155	reports	report	NOUN
fueconorg-11224	82	156	for	for	ADP
fueconorg-11224	82	157	2018	2018	NUM
fueconorg-11224	82	158	,	,	PUNCT
fueconorg-11224	82	159	2019	2019	NUM
fueconorg-11224	82	160	,	,	PUNCT
fueconorg-11224	82	161	2020	2020	NUM
fueconorg-11224	82	162	and	and	CCONJ
fueconorg-11224	82	163	2021	2021	NUM
fueconorg-11224	82	164	.	.	PUNCT
fueconorg-11224	83	1	290	290	NUM
fueconorg-11224	83	2	m.	m.	NOUN
fueconorg-11224	83	3	đorđević	đorđević	NOUN
fueconorg-11224	83	4	,	,	PUNCT
fueconorg-11224	83	5	d.	d.	PROPN
fueconorg-11224	83	6	spasić	spasić	VERB
fueconorg-11224	83	7	em	em	PRON
fueconorg-11224	83	8	defined	define	VERB
fueconorg-11224	83	9	as	as	SCONJ
fueconorg-11224	83	10	the	the	DET
fueconorg-11224	83	11	second	second	ADJ
fueconorg-11224	83	12	variable	variable	NOUN
fueconorg-11224	83	13	indicates	indicate	VERB
fueconorg-11224	83	14	manipulation	manipulation	NOUN
fueconorg-11224	83	15	in	in	ADP
fueconorg-11224	83	16	financial	financial	ADJ
fueconorg-11224	83	17	statements	statement	NOUN
fueconorg-11224	83	18	.	.	PUNCT
fueconorg-11224	84	1	numerous	numerous	ADJ
fueconorg-11224	84	2	models	model	NOUN
fueconorg-11224	84	3	have	have	AUX
fueconorg-11224	84	4	been	be	AUX
fueconorg-11224	84	5	developed	develop	VERB
fueconorg-11224	84	6	to	to	PART
fueconorg-11224	84	7	calculate	calculate	VERB
fueconorg-11224	84	8	em	em	PRON
fueconorg-11224	84	9	over	over	ADP
fueconorg-11224	84	10	time	time	NOUN
fueconorg-11224	84	11	(	(	PUNCT
fueconorg-11224	84	12	discretionary	discretionary	ADJ
fueconorg-11224	84	13	accruals	accrual	NOUN
fueconorg-11224	84	14	models	model	NOUN
fueconorg-11224	84	15	,	,	PUNCT
fueconorg-11224	84	16	accruals	accrual	NOUN
fueconorg-11224	84	17	quality	quality	NOUN
fueconorg-11224	84	18	models	model	NOUN
fueconorg-11224	84	19	,	,	PUNCT
fueconorg-11224	84	20	probit	probit	NOUN
fueconorg-11224	84	21	and	and	CCONJ
fueconorg-11224	84	22	logit	logit	NOUN
fueconorg-11224	84	23	models	model	NOUN
fueconorg-11224	84	24	,	,	PUNCT
fueconorg-11224	84	25	etc	etc	X
fueconorg-11224	84	26	.	.	X
fueconorg-11224	84	27	)	)	PUNCT
fueconorg-11224	84	28	.	.	PUNCT
fueconorg-11224	85	1	however	however	ADV
fueconorg-11224	85	2	,	,	PUNCT
fueconorg-11224	85	3	auditors	auditor	NOUN
fueconorg-11224	85	4	mostly	mostly	ADV
fueconorg-11224	85	5	use	use	VERB
fueconorg-11224	85	6	discretionary	discretionary	ADJ
fueconorg-11224	85	7	accruals	accrual	NOUN
fueconorg-11224	85	8	models	model	NOUN
fueconorg-11224	85	9	,	,	PUNCT
fueconorg-11224	85	10	which	which	PRON
fueconorg-11224	85	11	imply	imply	VERB
fueconorg-11224	85	12	the	the	DET
fueconorg-11224	85	13	separation	separation	NOUN
fueconorg-11224	85	14	of	of	ADP
fueconorg-11224	85	15	the	the	DET
fueconorg-11224	85	16	total	total	ADJ
fueconorg-11224	85	17	accruals	accrual	NOUN
fueconorg-11224	85	18	into	into	ADP
fueconorg-11224	85	19	a	a	DET
fueconorg-11224	85	20	non	non	ADJ
fueconorg-11224	85	21	-	-	ADJ
fueconorg-11224	85	22	discretionary	discretionary	ADJ
fueconorg-11224	85	23	part	part	NOUN
fueconorg-11224	85	24	,	,	PUNCT
fueconorg-11224	85	25	as	as	ADP
fueconorg-11224	85	26	economically	economically	ADV
fueconorg-11224	85	27	determined	determine	VERB
fueconorg-11224	85	28	accruals	accrual	NOUN
fueconorg-11224	85	29	,	,	PUNCT
fueconorg-11224	85	30	and	and	CCONJ
fueconorg-11224	85	31	a	a	DET
fueconorg-11224	85	32	discretionary	discretionary	ADJ
fueconorg-11224	85	33	part	part	NOUN
fueconorg-11224	85	34	,	,	PUNCT
fueconorg-11224	85	35	as	as	ADP
fueconorg-11224	85	36	managerially	managerially	ADV
fueconorg-11224	85	37	determined	determine	VERB
fueconorg-11224	85	38	accruals	accrual	NOUN
fueconorg-11224	85	39	,	,	PUNCT
fueconorg-11224	85	40	because	because	SCONJ
fueconorg-11224	85	41	managers	manager	NOUN
fueconorg-11224	85	42	have	have	VERB
fueconorg-11224	85	43	discretion	discretion	NOUN
fueconorg-11224	85	44	over	over	ADP
fueconorg-11224	85	45	the	the	DET
fueconorg-11224	85	46	choice	choice	NOUN
fueconorg-11224	85	47	of	of	ADP
fueconorg-11224	85	48	accounting	accounting	NOUN
fueconorg-11224	85	49	methods	method	NOUN
fueconorg-11224	85	50	and	and	CCONJ
fueconorg-11224	85	51	estimates	estimate	NOUN
fueconorg-11224	85	52	.	.	PUNCT
fueconorg-11224	86	1	for	for	ADP
fueconorg-11224	86	2	those	those	DET
fueconorg-11224	86	3	reasons	reason	NOUN
fueconorg-11224	86	4	,	,	PUNCT
fueconorg-11224	86	5	discretionary	discretionary	ADJ
fueconorg-11224	86	6	accruals	accrual	NOUN
fueconorg-11224	86	7	(	(	PUNCT
fueconorg-11224	86	8	da	da	NOUN
fueconorg-11224	86	9	)	)	PUNCT
fueconorg-11224	86	10	is	be	AUX
fueconorg-11224	86	11	a	a	DET
fueconorg-11224	86	12	measure	measure	NOUN
fueconorg-11224	86	13	of	of	ADP
fueconorg-11224	86	14	em	em	PRON
fueconorg-11224	86	15	.	.	PUNCT
fueconorg-11224	87	1	if	if	SCONJ
fueconorg-11224	87	2	state	state	NOUN
fueconorg-11224	87	3	-	-	PUNCT
fueconorg-11224	87	4	owned	own	VERB
fueconorg-11224	87	5	companies	company	NOUN
fueconorg-11224	87	6	do	do	AUX
fueconorg-11224	87	7	not	not	PART
fueconorg-11224	87	8	manipulate	manipulate	VERB
fueconorg-11224	87	9	earnings	earning	NOUN
fueconorg-11224	87	10	,	,	PUNCT
fueconorg-11224	87	11	it	it	PRON
fueconorg-11224	87	12	is	be	AUX
fueconorg-11224	87	13	to	to	PART
fueconorg-11224	87	14	be	be	AUX
fueconorg-11224	87	15	expected	expect	VERB
fueconorg-11224	87	16	that	that	SCONJ
fueconorg-11224	87	17	the	the	DET
fueconorg-11224	87	18	da	da	PROPN
fueconorg-11224	87	19	component	component	NOUN
fueconorg-11224	87	20	will	will	AUX
fueconorg-11224	87	21	be	be	AUX
fueconorg-11224	87	22	zero	zero	NUM
fueconorg-11224	87	23	.	.	PUNCT
fueconorg-11224	88	1	otherwise	otherwise	ADV
fueconorg-11224	88	2	,	,	PUNCT
fueconorg-11224	88	3	if	if	SCONJ
fueconorg-11224	88	4	the	the	DET
fueconorg-11224	88	5	value	value	NOUN
fueconorg-11224	88	6	of	of	ADP
fueconorg-11224	88	7	da	da	PROPN
fueconorg-11224	88	8	is	be	AUX
fueconorg-11224	88	9	significantly	significantly	ADV
fueconorg-11224	88	10	different	different	ADJ
fueconorg-11224	88	11	from	from	ADP
fueconorg-11224	88	12	zero	zero	NUM
fueconorg-11224	88	13	,	,	PUNCT
fueconorg-11224	88	14	it	it	PRON
fueconorg-11224	88	15	means	mean	VERB
fueconorg-11224	88	16	that	that	SCONJ
fueconorg-11224	88	17	there	there	PRON
fueconorg-11224	88	18	is	be	VERB
fueconorg-11224	88	19	a	a	DET
fueconorg-11224	88	20	practice	practice	NOUN
fueconorg-11224	88	21	of	of	ADP
fueconorg-11224	88	22	manipulating	manipulate	VERB
fueconorg-11224	88	23	earnings	earning	NOUN
fueconorg-11224	88	24	in	in	ADP
fueconorg-11224	88	25	the	the	DET
fueconorg-11224	88	26	observed	observed	ADJ
fueconorg-11224	88	27	period	period	NOUN
fueconorg-11224	88	28	.	.	PUNCT
fueconorg-11224	89	1	at	at	ADP
fueconorg-11224	89	2	the	the	DET
fueconorg-11224	89	3	same	same	ADJ
fueconorg-11224	89	4	time	time	NOUN
fueconorg-11224	89	5	,	,	PUNCT
fueconorg-11224	89	6	if	if	SCONJ
fueconorg-11224	89	7	the	the	DET
fueconorg-11224	89	8	value	value	NOUN
fueconorg-11224	89	9	has	have	VERB
fueconorg-11224	89	10	a	a	DET
fueconorg-11224	89	11	positive	positive	ADJ
fueconorg-11224	89	12	sign	sign	NOUN
fueconorg-11224	89	13	,	,	PUNCT
fueconorg-11224	89	14	it	it	PRON
fueconorg-11224	89	15	means	mean	VERB
fueconorg-11224	89	16	that	that	SCONJ
fueconorg-11224	89	17	earnings	earning	NOUN
fueconorg-11224	89	18	manipulation	manipulation	NOUN
fueconorg-11224	89	19	was	be	AUX
fueconorg-11224	89	20	carried	carry	VERB
fueconorg-11224	89	21	out	out	ADP
fueconorg-11224	89	22	at	at	ADP
fueconorg-11224	89	23	a	a	DET
fueconorg-11224	89	24	higher	high	ADJ
fueconorg-11224	89	25	level	level	NOUN
fueconorg-11224	89	26	,	,	PUNCT
fueconorg-11224	89	27	and	and	CCONJ
fueconorg-11224	89	28	on	on	ADP
fueconorg-11224	89	29	the	the	DET
fueconorg-11224	89	30	contrary	contrary	NOUN
fueconorg-11224	89	31	,	,	PUNCT
fueconorg-11224	89	32	if	if	SCONJ
fueconorg-11224	89	33	the	the	DET
fueconorg-11224	89	34	value	value	NOUN
fueconorg-11224	89	35	is	be	AUX
fueconorg-11224	89	36	negative	negative	ADJ
fueconorg-11224	89	37	,	,	PUNCT
fueconorg-11224	89	38	it	it	PRON
fueconorg-11224	89	39	means	mean	VERB
fueconorg-11224	89	40	that	that	SCONJ
fueconorg-11224	89	41	the	the	DET
fueconorg-11224	89	42	manipulation	manipulation	NOUN
fueconorg-11224	89	43	was	be	AUX
fueconorg-11224	89	44	carried	carry	VERB
fueconorg-11224	89	45	out	out	ADP
fueconorg-11224	89	46	with	with	ADP
fueconorg-11224	89	47	the	the	DET
fueconorg-11224	89	48	aim	aim	NOUN
fueconorg-11224	89	49	of	of	ADP
fueconorg-11224	89	50	presenting	present	VERB
fueconorg-11224	89	51	the	the	DET
fueconorg-11224	89	52	financial	financial	ADJ
fueconorg-11224	89	53	result	result	NOUN
fueconorg-11224	89	54	worse	bad	ADJ
fueconorg-11224	89	55	than	than	SCONJ
fueconorg-11224	89	56	it	it	PRON
fueconorg-11224	89	57	is	be	AUX
fueconorg-11224	89	58	.	.	PUNCT
fueconorg-11224	90	1	according	accord	VERB
fueconorg-11224	90	2	to	to	ADP
fueconorg-11224	90	3	a	a	DET
fueconorg-11224	90	4	large	large	ADJ
fueconorg-11224	90	5	number	number	NOUN
fueconorg-11224	90	6	of	of	ADP
fueconorg-11224	90	7	conducted	conduct	VERB
fueconorg-11224	90	8	studies	study	NOUN
fueconorg-11224	90	9	,	,	PUNCT
fueconorg-11224	90	10	the	the	DET
fueconorg-11224	90	11	discretionary	discretionary	ADJ
fueconorg-11224	90	12	accruals	accrual	NOUN
fueconorg-11224	90	13	models	model	NOUN
fueconorg-11224	90	14	that	that	PRON
fueconorg-11224	90	15	are	be	AUX
fueconorg-11224	90	16	considered	consider	VERB
fueconorg-11224	90	17	the	the	DET
fueconorg-11224	90	18	most	most	ADV
fueconorg-11224	90	19	reliable	reliable	ADJ
fueconorg-11224	90	20	are	be	AUX
fueconorg-11224	90	21	the	the	DET
fueconorg-11224	90	22	jones	jones	PROPN
fueconorg-11224	90	23	model	model	PROPN
fueconorg-11224	90	24	(	(	PUNCT
fueconorg-11224	90	25	1991	1991	NUM
fueconorg-11224	90	26	)	)	PUNCT
fueconorg-11224	90	27	and	and	CCONJ
fueconorg-11224	90	28	the	the	DET
fueconorg-11224	90	29	modified	modify	VERB
fueconorg-11224	90	30	jones	jones	PROPN
fueconorg-11224	90	31	model	model	PROPN
fueconorg-11224	90	32	(	(	PUNCT
fueconorg-11224	90	33	dechow	dechow	PROPN
fueconorg-11224	90	34	model	model	NOUN
fueconorg-11224	90	35	(	(	PUNCT
fueconorg-11224	90	36	1995	1995	NUM
fueconorg-11224	90	37	)	)	PUNCT
fueconorg-11224	90	38	and	and	CCONJ
fueconorg-11224	90	39	kasznik	kasznik	PROPN
fueconorg-11224	90	40	model	model	PROPN
fueconorg-11224	90	41	(	(	PUNCT
fueconorg-11224	90	42	1999	1999	NUM
fueconorg-11224	90	43	)	)	PUNCT
fueconorg-11224	90	44	)	)	PUNCT
fueconorg-11224	90	45	.	.	PUNCT
fueconorg-11224	91	1	for	for	ADP
fueconorg-11224	91	2	the	the	DET
fueconorg-11224	91	3	purposes	purpose	NOUN
fueconorg-11224	91	4	of	of	ADP
fueconorg-11224	91	5	da	da	NOUN
fueconorg-11224	91	6	in	in	ADP
fueconorg-11224	91	7	state	state	NOUN
fueconorg-11224	91	8	-	-	PUNCT
fueconorg-11224	91	9	owned	own	VERB
fueconorg-11224	91	10	companies	company	NOUN
fueconorg-11224	91	11	,	,	PUNCT
fueconorg-11224	91	12	we	we	PRON
fueconorg-11224	91	13	opted	opt	VERB
fueconorg-11224	91	14	for	for	ADP
fueconorg-11224	91	15	kasznik	kasznik	ADJ
fueconorg-11224	91	16	,	,	PUNCT
fueconorg-11224	91	17	a	a	DET
fueconorg-11224	91	18	modified	modify	VERB
fueconorg-11224	91	19	jones	jones	PROPN
fueconorg-11224	91	20	model	model	PROPN
fueconorg-11224	91	21	,	,	PUNCT
fueconorg-11224	91	22	which	which	PRON
fueconorg-11224	91	23	,	,	PUNCT
fueconorg-11224	91	24	in	in	ADP
fueconorg-11224	91	25	addition	addition	NOUN
fueconorg-11224	91	26	to	to	ADP
fueconorg-11224	91	27	possible	possible	ADJ
fueconorg-11224	91	28	income	income	NOUN
fueconorg-11224	91	29	manipulation	manipulation	NOUN
fueconorg-11224	91	30	under	under	ADP
fueconorg-11224	91	31	the	the	DET
fueconorg-11224	91	32	jones	jones	PROPN
fueconorg-11224	91	33	model	model	PROPN
fueconorg-11224	91	34	,	,	PUNCT
fueconorg-11224	91	35	also	also	ADV
fueconorg-11224	91	36	monitors	monitor	VERB
fueconorg-11224	91	37	changes	change	NOUN
fueconorg-11224	91	38	in	in	ADP
fueconorg-11224	91	39	receivables	receivables	NOUN
fueconorg-11224	91	40	from	from	ADP
fueconorg-11224	91	41	sales	sale	NOUN
fueconorg-11224	91	42	and	and	CCONJ
fueconorg-11224	91	43	changes	change	NOUN
fueconorg-11224	91	44	in	in	ADP
fueconorg-11224	91	45	net	net	ADJ
fueconorg-11224	91	46	cash	cash	NOUN
fueconorg-11224	91	47	flow	flow	NOUN
fueconorg-11224	91	48	from	from	ADP
fueconorg-11224	91	49	business	business	NOUN
fueconorg-11224	91	50	activities	activity	NOUN
fueconorg-11224	91	51	.	.	PUNCT
fueconorg-11224	92	1	kasznik	kasznik	PROPN
fueconorg-11224	92	2	model	model	PROPN
fueconorg-11224	92	3	has	have	VERB
fueconorg-11224	92	4	the	the	DET
fueconorg-11224	92	5	following	follow	VERB
fueconorg-11224	92	6	form	form	NOUN
fueconorg-11224	92	7	:	:	PUNCT
fueconorg-11224	92	8	tait	tait	X
fueconorg-11224	92	9	/	/	SYM
fueconorg-11224	92	10	ait-1	ait-1	PUNCT
fueconorg-11224	92	11	=	=	SYM
fueconorg-11224	92	12	β0	β0	NOUN
fueconorg-11224	92	13	*	*	PROPN
fueconorg-11224	92	14	1	1	NUM
fueconorg-11224	92	15	/	/	SYM
fueconorg-11224	92	16	ait-1	ait-1	NUM
fueconorg-11224	92	17	+	+	CCONJ
fueconorg-11224	92	18	β1*(δrevit	β1*(δrevit	ADJ
fueconorg-11224	92	19	-	-	PUNCT
fueconorg-11224	92	20	δrecit	δrecit	NOUN
fueconorg-11224	92	21	/	/	SYM
fueconorg-11224	92	22	ait-1	ait-1	NUM
fueconorg-11224	92	23	)	)	PUNCT
fueconorg-11224	93	1	+	+	CCONJ
fueconorg-11224	93	2	β2*(ppeit/	β2*(ppeit/	NUM
fueconorg-11224	93	3	ait-1)+	ait-1)+	PROPN
fueconorg-11224	93	4	β3*(δcfoit/	β3*(δcfoit/	PUNCT
fueconorg-11224	93	5	ait-1	ait-1	PUNCT
fueconorg-11224	93	6	)	)	PUNCT
fueconorg-11224	94	1	+	+	X
fueconorg-11224	94	2	εit	εit	VERB
fueconorg-11224	94	3	(	(	PUNCT
fueconorg-11224	94	4	1	1	NUM
fueconorg-11224	94	5	)	)	PUNCT
fueconorg-11224	94	6	where	where	SCONJ
fueconorg-11224	94	7	:	:	PUNCT
fueconorg-11224	94	8	tait	tait	PROPN
fueconorg-11224	94	9	total	total	ADJ
fueconorg-11224	94	10	accruals	accrual	NOUN
fueconorg-11224	94	11	for	for	ADP
fueconorg-11224	94	12	the	the	DET
fueconorg-11224	94	13	company	company	NOUN
fueconorg-11224	94	14	i	i	PRON
fueconorg-11224	94	15	in	in	ADP
fueconorg-11224	94	16	the	the	DET
fueconorg-11224	94	17	current	current	ADJ
fueconorg-11224	94	18	period	period	NOUN
fueconorg-11224	94	19	t	t	PROPN
fueconorg-11224	94	20	;	;	PUNCT
fueconorg-11224	94	21	ait-1	ait-1	PUNCT
fueconorg-11224	94	22	total	total	ADJ
fueconorg-11224	94	23	assets	asset	NOUN
fueconorg-11224	94	24	for	for	ADP
fueconorg-11224	94	25	the	the	DET
fueconorg-11224	94	26	company	company	NOUN
fueconorg-11224	94	27	i	i	PRON
fueconorg-11224	94	28	in	in	ADP
fueconorg-11224	94	29	the	the	DET
fueconorg-11224	94	30	previous	previous	ADJ
fueconorg-11224	94	31	year	year	NOUN
fueconorg-11224	94	32	t-1	t-1	PROPN
fueconorg-11224	94	33	β0	β0	PROPN
fueconorg-11224	94	34	,	,	PUNCT
fueconorg-11224	94	35	β1	β1	PROPN
fueconorg-11224	94	36	,	,	PUNCT
fueconorg-11224	94	37	β2	β2	VERB
fueconorg-11224	94	38	,	,	PUNCT
fueconorg-11224	94	39	β3	β3	VERB
fueconorg-11224	94	40	estimated	estimate	VERB
fueconorg-11224	94	41	parameters	parameter	NOUN
fueconorg-11224	94	42	or	or	CCONJ
fueconorg-11224	94	43	regression	regression	NOUN
fueconorg-11224	94	44	coefficients	coefficient	NOUN
fueconorg-11224	94	45	;	;	PUNCT
fueconorg-11224	94	46	εit	εit	VERB
fueconorg-11224	94	47	residual	residual	ADJ
fueconorg-11224	94	48	variable	variable	NOUN
fueconorg-11224	94	49	or	or	CCONJ
fueconorg-11224	94	50	discretionary	discretionary	ADJ
fueconorg-11224	94	51	accruals	accrual	NOUN
fueconorg-11224	94	52	(	(	PUNCT
fueconorg-11224	94	53	da)=earnings	da)=earning	NOUN
fueconorg-11224	94	54	management	management	NOUN
fueconorg-11224	94	55	(	(	PUNCT
fueconorg-11224	94	56	em	em	NOUN
fueconorg-11224	94	57	)	)	PUNCT
fueconorg-11224	94	58	δrevit	δrevit	NOUN
fueconorg-11224	94	59	change	change	NOUN
fueconorg-11224	94	60	in	in	ADP
fueconorg-11224	94	61	net	net	ADJ
fueconorg-11224	94	62	sales	sale	NOUN
fueconorg-11224	94	63	revenues	revenue	NOUN
fueconorg-11224	94	64	of	of	ADP
fueconorg-11224	94	65	the	the	DET
fueconorg-11224	94	66	company	company	NOUN
fueconorg-11224	94	67	i	i	PRON
fueconorg-11224	94	68	in	in	ADP
fueconorg-11224	94	69	the	the	DET
fueconorg-11224	94	70	current	current	ADJ
fueconorg-11224	94	71	year	year	NOUN
fueconorg-11224	94	72	t	t	NOUN
fueconorg-11224	94	73	compared	compare	VERB
fueconorg-11224	94	74	to	to	ADP
fueconorg-11224	94	75	the	the	DET
fueconorg-11224	94	76	previous	previous	ADJ
fueconorg-11224	94	77	year	year	NOUN
fueconorg-11224	94	78	t-1	t-1	PROPN
fueconorg-11224	94	79	;	;	PUNCT
fueconorg-11224	94	80	δrecit	δrecit	ADJ
fueconorg-11224	94	81	changes	change	NOUN
fueconorg-11224	94	82	in	in	ADP
fueconorg-11224	94	83	net	net	ADJ
fueconorg-11224	94	84	receivables	receivables	NOUN
fueconorg-11224	94	85	from	from	ADP
fueconorg-11224	94	86	sales	sale	NOUN
fueconorg-11224	94	87	in	in	ADP
fueconorg-11224	94	88	the	the	DET
fueconorg-11224	94	89	current	current	ADJ
fueconorg-11224	94	90	year	year	NOUN
fueconorg-11224	94	91	t	t	NOUN
fueconorg-11224	94	92	compared	compare	VERB
fueconorg-11224	94	93	to	to	ADP
fueconorg-11224	94	94	the	the	DET
fueconorg-11224	94	95	previous	previous	ADJ
fueconorg-11224	94	96	year	year	NOUN
fueconorg-11224	94	97	t-1	t-1	PROPN
fueconorg-11224	94	98	δcfoit	δcfoit	PROPN
fueconorg-11224	94	99	change	change	VERB
fueconorg-11224	94	100	in	in	ADP
fueconorg-11224	94	101	net	net	ADJ
fueconorg-11224	94	102	cash	cash	NOUN
fueconorg-11224	94	103	flow	flow	NOUN
fueconorg-11224	94	104	from	from	ADP
fueconorg-11224	94	105	operating	operate	VERB
fueconorg-11224	94	106	activities	activity	NOUN
fueconorg-11224	94	107	in	in	ADP
fueconorg-11224	94	108	the	the	DET
fueconorg-11224	94	109	current	current	ADJ
fueconorg-11224	94	110	year	year	NOUN
fueconorg-11224	94	111	t	t	NOUN
fueconorg-11224	94	112	compared	compare	VERB
fueconorg-11224	94	113	to	to	ADP
fueconorg-11224	94	114	the	the	DET
fueconorg-11224	94	115	previous	previous	ADJ
fueconorg-11224	94	116	t-1	t-1	PROPN
fueconorg-11224	94	117	ppeit	ppeit	ADJ
fueconorg-11224	94	118	gross	gross	ADJ
fueconorg-11224	94	119	value	value	NOUN
fueconorg-11224	94	120	of	of	ADP
fueconorg-11224	94	121	property	property	NOUN
fueconorg-11224	94	122	,	,	PUNCT
fueconorg-11224	94	123	plant	plant	NOUN
fueconorg-11224	94	124	and	and	CCONJ
fueconorg-11224	94	125	equipment	equipment	NOUN
fueconorg-11224	94	126	for	for	ADP
fueconorg-11224	94	127	the	the	DET
fueconorg-11224	94	128	company	company	NOUN
fueconorg-11224	94	129	i	i	PRON
fueconorg-11224	94	130	in	in	ADP
fueconorg-11224	94	131	the	the	DET
fueconorg-11224	94	132	current	current	ADJ
fueconorg-11224	94	133	year	year	NOUN
fueconorg-11224	94	134	t	t	NOUN
fueconorg-11224	94	135	the	the	DET
fueconorg-11224	94	136	da	da	ADJ
fueconorg-11224	94	137	procedure	procedure	NOUN
fueconorg-11224	94	138	involves	involve	VERB
fueconorg-11224	94	139	a	a	DET
fueconorg-11224	94	140	three	three	NUM
fueconorg-11224	94	141	-	-	PUNCT
fueconorg-11224	94	142	phase	phase	NOUN
fueconorg-11224	94	143	approach	approach	NOUN
fueconorg-11224	94	144	:	:	PUNCT
fueconorg-11224	94	145	first	first	ADV
fueconorg-11224	94	146	of	of	ADP
fueconorg-11224	94	147	all	all	PRON
fueconorg-11224	94	148	,	,	PUNCT
fueconorg-11224	94	149	tait	tait	PROPN
fueconorg-11224	94	150	is	be	AUX
fueconorg-11224	94	151	calculated	calculate	VERB
fueconorg-11224	94	152	using	use	VERB
fueconorg-11224	94	153	the	the	DET
fueconorg-11224	94	154	cash	cash	NOUN
fueconorg-11224	94	155	approach	approach	NOUN
fueconorg-11224	94	156	,	,	PUNCT
fueconorg-11224	94	157	as	as	SCONJ
fueconorg-11224	94	158	follows	follow	VERB
fueconorg-11224	94	159	:	:	PUNCT
fueconorg-11224	94	160	tait	tait	PROPN
fueconorg-11224	94	161	=	=	X
fueconorg-11224	94	162	niit	niit	PROPN
fueconorg-11224	94	163	–	–	PUNCT
fueconorg-11224	94	164	cfoit	cfoit	PROPN
fueconorg-11224	94	165	,	,	PUNCT
fueconorg-11224	94	166	where	where	SCONJ
fueconorg-11224	94	167	niit	niit	PROPN
fueconorg-11224	94	168	net	net	ADJ
fueconorg-11224	94	169	income	income	NOUN
fueconorg-11224	94	170	for	for	ADP
fueconorg-11224	94	171	the	the	DET
fueconorg-11224	94	172	company	company	NOUN
fueconorg-11224	94	173	i	i	PRON
fueconorg-11224	94	174	in	in	ADP
fueconorg-11224	94	175	current	current	ADJ
fueconorg-11224	94	176	year	year	NOUN
fueconorg-11224	94	177	t.	t.	NOUN
fueconorg-11224	94	178	in	in	ADP
fueconorg-11224	94	179	the	the	DET
fueconorg-11224	94	180	second	second	ADJ
fueconorg-11224	94	181	stage	stage	NOUN
fueconorg-11224	94	182	,	,	PUNCT
fueconorg-11224	94	183	the	the	DET
fueconorg-11224	94	184	non	non	ADJ
fueconorg-11224	94	185	-	-	ADJ
fueconorg-11224	94	186	discretionary	discretionary	ADJ
fueconorg-11224	94	187	ndait	ndait	NOUN
fueconorg-11224	94	188	follows	follow	VERB
fueconorg-11224	94	189	.	.	PUNCT
fueconorg-11224	95	1	more	more	ADV
fueconorg-11224	95	2	precisely	precisely	ADV
fueconorg-11224	95	3	,	,	PUNCT
fueconorg-11224	95	4	as	as	ADP
fueconorg-11224	95	5	tait=	tait=	NUM
fueconorg-11224	95	6	ndait	ndait	NOUN
fueconorg-11224	96	1	+	+	CCONJ
fueconorg-11224	96	2	da	da	NOUN
fueconorg-11224	96	3	it	it	PRON
fueconorg-11224	96	4	,	,	PUNCT
fueconorg-11224	96	5	i.e.	i.e.	X
fueconorg-11224	96	6	tait=	tait=	DET
fueconorg-11224	96	7	ndait	ndait	NOUN
fueconorg-11224	96	8	+	+	CCONJ
fueconorg-11224	96	9	εi	εi	ADJ
fueconorg-11224	96	10	,	,	PUNCT
fueconorg-11224	96	11	then	then	ADV
fueconorg-11224	96	12	using	use	VERB
fueconorg-11224	96	13	multiple	multiple	ADJ
fueconorg-11224	96	14	linear	linear	ADJ
fueconorg-11224	96	15	regression	regression	NOUN
fueconorg-11224	96	16	analysis	analysis	NOUN
fueconorg-11224	96	17	we	we	PRON
fueconorg-11224	96	18	get	get	VERB
fueconorg-11224	96	19	ndait	ndait	ADJ
fueconorg-11224	96	20	in	in	ADP
fueconorg-11224	96	21	the	the	DET
fueconorg-11224	96	22	third	third	ADJ
fueconorg-11224	96	23	stage	stage	NOUN
fueconorg-11224	96	24	,	,	PUNCT
fueconorg-11224	96	25	we	we	PRON
fueconorg-11224	96	26	get	get	VERB
fueconorg-11224	96	27	dait	dait	ADJ
fueconorg-11224	96	28	as	as	SCONJ
fueconorg-11224	96	29	follows	follow	VERB
fueconorg-11224	96	30	:	:	PUNCT
fueconorg-11224	96	31	da	da	VERB
fueconorg-11224	96	32	it	it	PRON
fueconorg-11224	96	33	(	(	PUNCT
fueconorg-11224	96	34	εit)=	εit)=	CCONJ
fueconorg-11224	96	35	tait	tait	PROPN
fueconorg-11224	96	36	-ndait	-ndait	PROPN
fueconorg-11224	96	37	.	.	PUNCT
fueconorg-11224	97	1	all	all	DET
fueconorg-11224	97	2	variables	variable	NOUN
fueconorg-11224	97	3	in	in	ADP
fueconorg-11224	97	4	the	the	DET
fueconorg-11224	97	5	model	model	NOUN
fueconorg-11224	97	6	are	be	AUX
fueconorg-11224	97	7	divided	divide	VERB
fueconorg-11224	97	8	by	by	ADP
fueconorg-11224	97	9	the	the	DET
fueconorg-11224	97	10	value	value	NOUN
fueconorg-11224	97	11	of	of	ADP
fueconorg-11224	97	12	total	total	ADJ
fueconorg-11224	97	13	assets	asset	NOUN
fueconorg-11224	97	14	at	at	ADP
fueconorg-11224	97	15	the	the	DET
fueconorg-11224	97	16	beginning	beginning	NOUN
fueconorg-11224	97	17	of	of	ADP
fueconorg-11224	97	18	year	year	NOUN
fueconorg-11224	97	19	at-1	at-1	PUNCT
fueconorg-11224	97	20	to	to	PART
fueconorg-11224	97	21	mitigate	mitigate	VERB
fueconorg-11224	97	22	potential	potential	ADJ
fueconorg-11224	97	23	heteroskedasticity	heteroskedasticity	NOUN
fueconorg-11224	97	24	.	.	PUNCT
fueconorg-11224	98	1	after	after	ADP
fueconorg-11224	98	2	calculating	calculate	VERB
fueconorg-11224	98	3	the	the	DET
fueconorg-11224	98	4	variables	variable	NOUN
fueconorg-11224	98	5	and	and	CCONJ
fueconorg-11224	98	6	initiating	initiate	VERB
fueconorg-11224	98	7	a	a	DET
fueconorg-11224	98	8	multiple	multiple	ADJ
fueconorg-11224	98	9	linear	linear	ADJ
fueconorg-11224	98	10	regression	regression	NOUN
fueconorg-11224	98	11	analysis	analysis	NOUN
fueconorg-11224	98	12	,	,	PUNCT
fueconorg-11224	98	13	the	the	DET
fueconorg-11224	98	14	values	value	NOUN
fueconorg-11224	98	15	of	of	ADP
fueconorg-11224	98	16	the	the	DET
fueconorg-11224	98	17	regression	regression	NOUN
fueconorg-11224	98	18	coefficients	coefficient	NOUN
fueconorg-11224	98	19	(	(	PUNCT
fueconorg-11224	98	20	β0	β0	NOUN
fueconorg-11224	98	21	,	,	PUNCT
fueconorg-11224	98	22	β1	β1	PROPN
fueconorg-11224	98	23	,	,	PUNCT
fueconorg-11224	98	24	β2	β2	NOUN
fueconorg-11224	98	25	,	,	PUNCT
fueconorg-11224	98	26	β3	β3	ADJ
fueconorg-11224	98	27	)	)	PUNCT
fueconorg-11224	98	28	were	be	AUX
fueconorg-11224	98	29	obtained	obtain	VERB
fueconorg-11224	98	30	,	,	PUNCT
fueconorg-11224	98	31	which	which	PRON
fueconorg-11224	98	32	gave	give	VERB
fueconorg-11224	98	33	the	the	DET
fueconorg-11224	98	34	model	model	NOUN
fueconorg-11224	98	35	of	of	ADP
fueconorg-11224	98	36	discretionary	discretionary	ADJ
fueconorg-11224	98	37	accruals	accrual	NOUN
fueconorg-11224	98	38	for	for	ADP
fueconorg-11224	98	39	state	state	NOUN
fueconorg-11224	98	40	-	-	PUNCT
fueconorg-11224	98	41	owned	own	VERB
fueconorg-11224	98	42	companies	company	NOUN
fueconorg-11224	98	43	in	in	ADP
fueconorg-11224	98	44	the	the	DET
fueconorg-11224	98	45	republic	republic	NOUN
fueconorg-11224	98	46	of	of	ADP
fueconorg-11224	98	47	serbia	serbia	PROPN
fueconorg-11224	98	48	the	the	DET
fueconorg-11224	98	49	following	follow	VERB
fueconorg-11224	98	50	form	form	NOUN
fueconorg-11224	98	51	:	:	PUNCT
fueconorg-11224	98	52	εit	εit	PROPN
fueconorg-11224	98	53	=	=	SYM
fueconorg-11224	98	54	tait	tait	X
fueconorg-11224	98	55	/	/	SYM
fueconorg-11224	98	56	ait-1	ait-1	PUNCT
fueconorg-11224	98	57	–	–	PUNCT
fueconorg-11224	98	58	(	(	PUNCT
fueconorg-11224	98	59	(	(	PUNCT
fueconorg-11224	98	60	-8309,77)/ait-1	-8309,77)/ait-1	VERB
fueconorg-11224	98	61	+	+	NUM
fueconorg-11224	98	62	(	(	PUNCT
fueconorg-11224	98	63	-0,008)*(δrevit	-0,008)*(δrevit	NOUN
fueconorg-11224	98	64	-	-	PUNCT
fueconorg-11224	98	65	δrecit	δrecit	NOUN
fueconorg-11224	98	66	/	/	SYM
fueconorg-11224	98	67	ait-1	ait-1	NUM
fueconorg-11224	98	68	)	)	PUNCT
fueconorg-11224	99	1	+	+	CCONJ
fueconorg-11224	99	2	-0,063*(ppeit	-0,063*(ppeit	ADJ
fueconorg-11224	99	3	/	/	SYM
fueconorg-11224	99	4	ait-1)+	ait-1)+	PROPN
fueconorg-11224	99	5	0,616*(δcfoit/	0,616*(δcfoit/	PUNCT
fueconorg-11224	99	6	ait-1	ait-1	PUNCT
fueconorg-11224	99	7	)	)	PUNCT
fueconorg-11224	99	8	(	(	PUNCT
fueconorg-11224	99	9	2	2	X
fueconorg-11224	99	10	)	)	PUNCT
fueconorg-11224	99	11	modified	modify	VERB
fueconorg-11224	99	12	audit	audit	NOUN
fueconorg-11224	99	13	opinion	opinion	NOUN
fueconorg-11224	99	14	and	and	CCONJ
fueconorg-11224	99	15	earnings	earning	NOUN
fueconorg-11224	99	16	management	management	NOUN
fueconorg-11224	99	17	in	in	ADP
fueconorg-11224	99	18	state	state	NOUN
fueconorg-11224	99	19	-	-	PUNCT
fueconorg-11224	99	20	owned	own	VERB
fueconorg-11224	99	21	companies	company	NOUN
fueconorg-11224	99	22	:	:	PUNCT
fueconorg-11224	99	23	evidence	evidence	NOUN
fueconorg-11224	99	24	from	from	ADP
fueconorg-11224	99	25	serbia	serbia	PROPN
fueconorg-11224	99	26	291	291	NUM
fueconorg-11224	99	27	this	this	DET
fueconorg-11224	99	28	model	model	NOUN
fueconorg-11224	99	29	was	be	AUX
fueconorg-11224	99	30	applied	apply	VERB
fueconorg-11224	99	31	to	to	ADP
fueconorg-11224	99	32	a	a	DET
fueconorg-11224	99	33	selected	select	VERB
fueconorg-11224	99	34	sample	sample	NOUN
fueconorg-11224	99	35	of	of	ADP
fueconorg-11224	99	36	state	state	NOUN
fueconorg-11224	99	37	-	-	PUNCT
fueconorg-11224	99	38	owned	own	VERB
fueconorg-11224	99	39	companies	company	NOUN
fueconorg-11224	99	40	in	in	ADP
fueconorg-11224	99	41	order	order	NOUN
fueconorg-11224	99	42	to	to	PART
fueconorg-11224	99	43	reveal	reveal	VERB
fueconorg-11224	99	44	the	the	DET
fueconorg-11224	99	45	prevalence	prevalence	NOUN
fueconorg-11224	99	46	of	of	ADP
fueconorg-11224	99	47	earnings	earning	NOUN
fueconorg-11224	99	48	manipulation	manipulation	NOUN
fueconorg-11224	99	49	in	in	ADP
fueconorg-11224	99	50	financial	financial	ADJ
fueconorg-11224	99	51	statements	statement	NOUN
fueconorg-11224	99	52	.	.	PUNCT
fueconorg-11224	100	1	in	in	ADP
fueconorg-11224	100	2	order	order	NOUN
fueconorg-11224	100	3	to	to	PART
fueconorg-11224	100	4	test	test	VERB
fueconorg-11224	100	5	the	the	DET
fueconorg-11224	100	6	claim	claim	NOUN
fueconorg-11224	100	7	about	about	ADP
fueconorg-11224	100	8	earnings	earning	NOUN
fueconorg-11224	100	9	manipulation	manipulation	NOUN
fueconorg-11224	100	10	in	in	ADP
fueconorg-11224	100	11	financial	financial	ADJ
fueconorg-11224	100	12	statements	statement	NOUN
fueconorg-11224	100	13	,	,	PUNCT
fueconorg-11224	100	14	i.e.	i.e.	X
fueconorg-11224	100	15	,	,	PUNCT
fueconorg-11224	100	16	to	to	PART
fueconorg-11224	100	17	determine	determine	VERB
fueconorg-11224	100	18	which	which	DET
fueconorg-11224	100	19	state	state	NOUN
fueconorg-11224	100	20	-	-	PUNCT
fueconorg-11224	100	21	owned	own	VERB
fueconorg-11224	100	22	companies	company	NOUN
fueconorg-11224	100	23	'	'	PART
fueconorg-11224	100	24	da	da	NOUN
fueconorg-11224	100	25	deviates	deviate	VERB
fueconorg-11224	100	26	statistically	statistically	ADV
fueconorg-11224	100	27	significantly	significantly	ADV
fueconorg-11224	100	28	from	from	ADP
fueconorg-11224	100	29	zero	zero	NUM
fueconorg-11224	100	30	,	,	PUNCT
fueconorg-11224	100	31	a	a	DET
fueconorg-11224	100	32	t	t	NOUN
fueconorg-11224	100	33	-	-	PUNCT
fueconorg-11224	100	34	test	test	NOUN
fueconorg-11224	100	35	was	be	AUX
fueconorg-11224	100	36	performed	perform	VERB
fueconorg-11224	100	37	for	for	ADP
fueconorg-11224	100	38	each	each	DET
fueconorg-11224	100	39	public	public	ADJ
fueconorg-11224	100	40	company	company	NOUN
fueconorg-11224	100	41	individually	individually	ADV
fueconorg-11224	100	42	.	.	PUNCT
fueconorg-11224	101	1	by	by	ADP
fueconorg-11224	101	2	comparing	compare	VERB
fueconorg-11224	101	3	the	the	DET
fueconorg-11224	101	4	average	average	ADJ
fueconorg-11224	101	5	da	da	NOUN
fueconorg-11224	101	6	value	value	NOUN
fueconorg-11224	101	7	of	of	ADP
fueconorg-11224	101	8	each	each	DET
fueconorg-11224	101	9	state	state	NOUN
fueconorg-11224	101	10	-	-	PUNCT
fueconorg-11224	101	11	owned	own	VERB
fueconorg-11224	101	12	company	company	NOUN
fueconorg-11224	101	13	with	with	ADP
fueconorg-11224	101	14	the	the	DET
fueconorg-11224	101	15	expected	expect	VERB
fueconorg-11224	101	16	value	value	NOUN
fueconorg-11224	101	17	of	of	ADP
fueconorg-11224	101	18	this	this	DET
fueconorg-11224	101	19	parameter	parameter	NOUN
fueconorg-11224	101	20	(	(	PUNCT
fueconorg-11224	101	21	zero	zero	NUM
fueconorg-11224	101	22	)	)	PUNCT
fueconorg-11224	101	23	,	,	PUNCT
fueconorg-11224	101	24	we	we	PRON
fueconorg-11224	101	25	found	find	VERB
fueconorg-11224	101	26	that	that	SCONJ
fueconorg-11224	101	27	in	in	ADP
fueconorg-11224	101	28	23	23	NUM
fueconorg-11224	101	29	state	state	NOUN
fueconorg-11224	101	30	-	-	PUNCT
fueconorg-11224	101	31	owned	own	VERB
fueconorg-11224	101	32	companies	company	NOUN
fueconorg-11224	101	33	this	this	DET
fueconorg-11224	101	34	deviation	deviation	NOUN
fueconorg-11224	101	35	was	be	AUX
fueconorg-11224	101	36	statistically	statistically	ADV
fueconorg-11224	101	37	significant	significant	ADJ
fueconorg-11224	101	38	,	,	PUNCT
fueconorg-11224	101	39	that	that	ADV
fueconorg-11224	101	40	is	is	ADV
fueconorg-11224	101	41	,	,	PUNCT
fueconorg-11224	101	42	they	they	PRON
fueconorg-11224	101	43	manipulated	manipulate	VERB
fueconorg-11224	101	44	income	income	NOUN
fueconorg-11224	101	45	.	.	PUNCT
fueconorg-11224	102	1	at	at	ADP
fueconorg-11224	102	2	the	the	DET
fueconorg-11224	102	3	same	same	ADJ
fueconorg-11224	102	4	time	time	NOUN
fueconorg-11224	102	5	,	,	PUNCT
fueconorg-11224	102	6	in	in	ADP
fueconorg-11224	102	7	6	6	NUM
fueconorg-11224	102	8	state	state	NOUN
fueconorg-11224	102	9	-	-	PUNCT
fueconorg-11224	102	10	owned	own	VERB
fueconorg-11224	102	11	companies	company	NOUN
fueconorg-11224	102	12	,	,	PUNCT
fueconorg-11224	102	13	da	da	PROPN
fueconorg-11224	102	14	had	have	VERB
fueconorg-11224	102	15	a	a	DET
fueconorg-11224	102	16	negative	negative	ADJ
fueconorg-11224	102	17	sign	sign	NOUN
fueconorg-11224	102	18	,	,	PUNCT
fueconorg-11224	102	19	which	which	PRON
fueconorg-11224	102	20	indicates	indicate	VERB
fueconorg-11224	102	21	that	that	SCONJ
fueconorg-11224	102	22	in	in	ADP
fueconorg-11224	102	23	these	these	DET
fueconorg-11224	102	24	companies	company	NOUN
fueconorg-11224	102	25	the	the	DET
fueconorg-11224	102	26	results	result	NOUN
fueconorg-11224	102	27	were	be	AUX
fueconorg-11224	102	28	manipulated	manipulate	VERB
fueconorg-11224	102	29	downwards	downward	NOUN
fueconorg-11224	102	30	,	,	PUNCT
fueconorg-11224	102	31	while	while	SCONJ
fueconorg-11224	102	32	in	in	ADP
fueconorg-11224	102	33	as	as	ADV
fueconorg-11224	102	34	many	many	ADJ
fueconorg-11224	102	35	as	as	ADP
fueconorg-11224	102	36	17	17	NUM
fueconorg-11224	102	37	companies	company	NOUN
fueconorg-11224	102	38	,	,	PUNCT
fueconorg-11224	102	39	this	this	DET
fueconorg-11224	102	40	indicator	indicator	NOUN
fueconorg-11224	102	41	had	have	VERB
fueconorg-11224	102	42	a	a	DET
fueconorg-11224	102	43	positive	positive	ADJ
fueconorg-11224	102	44	sign	sign	NOUN
fueconorg-11224	102	45	,	,	PUNCT
fueconorg-11224	102	46	that	that	ADV
fueconorg-11224	102	47	is	is	ADV
fueconorg-11224	102	48	,	,	PUNCT
fueconorg-11224	102	49	in	in	ADP
fueconorg-11224	102	50	those	those	DET
fueconorg-11224	102	51	companies	company	NOUN
fueconorg-11224	102	52	,	,	PUNCT
fueconorg-11224	102	53	manipulation	manipulation	NOUN
fueconorg-11224	102	54	was	be	AUX
fueconorg-11224	102	55	performed	perform	VERB
fueconorg-11224	102	56	in	in	ADP
fueconorg-11224	102	57	order	order	NOUN
fueconorg-11224	102	58	to	to	PART
fueconorg-11224	102	59	present	present	VERB
fueconorg-11224	102	60	income	income	NOUN
fueconorg-11224	102	61	as	as	ADV
fueconorg-11224	102	62	better	well	ADJ
fueconorg-11224	102	63	than	than	SCONJ
fueconorg-11224	102	64	it	it	PRON
fueconorg-11224	102	65	is	be	AUX
fueconorg-11224	102	66	.	.	PUNCT
fueconorg-11224	103	1	for	for	ADP
fueconorg-11224	103	2	the	the	DET
fueconorg-11224	103	3	purposes	purpose	NOUN
fueconorg-11224	103	4	of	of	ADP
fueconorg-11224	103	5	connecting	connect	VERB
fueconorg-11224	103	6	the	the	DET
fueconorg-11224	103	7	em	em	PRON
fueconorg-11224	103	8	and	and	CCONJ
fueconorg-11224	103	9	the	the	DET
fueconorg-11224	103	10	auditor	auditor	NOUN
fueconorg-11224	103	11	's	's	PART
fueconorg-11224	103	12	opinion	opinion	NOUN
fueconorg-11224	103	13	,	,	PUNCT
fueconorg-11224	103	14	da	da	PROPN
fueconorg-11224	103	15	takes	take	VERB
fueconorg-11224	103	16	the	the	DET
fueconorg-11224	103	17	following	follow	VERB
fueconorg-11224	103	18	values	value	NOUN
fueconorg-11224	103	19	:	:	PUNCT
fueconorg-11224	103	20	0	0	PUNCT
fueconorg-11224	103	21	if	if	SCONJ
fueconorg-11224	103	22	manipulation	manipulation	NOUN
fueconorg-11224	103	23	is	be	AUX
fueconorg-11224	103	24	identified	identify	VERB
fueconorg-11224	103	25	and	and	CCONJ
fueconorg-11224	103	26	1	1	NUM
fueconorg-11224	103	27	if	if	SCONJ
fueconorg-11224	103	28	manipulation	manipulation	NOUN
fueconorg-11224	103	29	is	be	AUX
fueconorg-11224	103	30	not	not	PART
fueconorg-11224	103	31	identified	identify	VERB
fueconorg-11224	103	32	.	.	PUNCT
fueconorg-11224	104	1	3.3	3.3	NUM
fueconorg-11224	104	2	.	.	PUNCT
fueconorg-11224	104	3	methods	method	NOUN
fueconorg-11224	104	4	as	as	SCONJ
fueconorg-11224	104	5	the	the	DET
fueconorg-11224	104	6	research	research	NOUN
fueconorg-11224	104	7	relates	relate	VERB
fueconorg-11224	104	8	to	to	ADP
fueconorg-11224	104	9	the	the	DET
fueconorg-11224	104	10	correlation	correlation	NOUN
fueconorg-11224	104	11	between	between	ADP
fueconorg-11224	104	12	two	two	NUM
fueconorg-11224	104	13	categorical	categorical	ADJ
fueconorg-11224	104	14	variables	variable	NOUN
fueconorg-11224	104	15	,	,	PUNCT
fueconorg-11224	104	16	the	the	DET
fueconorg-11224	104	17	chi	chi	ADJ
fueconorg-11224	104	18	-	-	PUNCT
fueconorg-11224	104	19	square	square	ADJ
fueconorg-11224	104	20	test	test	NOUN
fueconorg-11224	104	21	of	of	ADP
fueconorg-11224	104	22	independence	independence	NOUN
fueconorg-11224	104	23	will	will	AUX
fueconorg-11224	104	24	be	be	AUX
fueconorg-11224	104	25	applied	apply	VERB
fueconorg-11224	104	26	in	in	ADP
fueconorg-11224	104	27	order	order	NOUN
fueconorg-11224	104	28	to	to	PART
fueconorg-11224	104	29	examine	examine	VERB
fueconorg-11224	104	30	whether	whether	SCONJ
fueconorg-11224	104	31	there	there	PRON
fueconorg-11224	104	32	is	be	VERB
fueconorg-11224	104	33	a	a	DET
fueconorg-11224	104	34	statistically	statistically	ADV
fueconorg-11224	104	35	significant	significant	ADJ
fueconorg-11224	104	36	difference	difference	NOUN
fueconorg-11224	104	37	in	in	ADP
fueconorg-11224	104	38	the	the	DET
fueconorg-11224	104	39	modified	modify	VERB
fueconorg-11224	104	40	auditor	auditor	NOUN
fueconorg-11224	104	41	's	's	PART
fueconorg-11224	104	42	opinion	opinion	NOUN
fueconorg-11224	104	43	in	in	ADP
fueconorg-11224	104	44	state	state	NOUN
fueconorg-11224	104	45	-	-	PUNCT
fueconorg-11224	104	46	owned	own	VERB
fueconorg-11224	104	47	companies	company	NOUN
fueconorg-11224	104	48	in	in	ADP
fueconorg-11224	104	49	which	which	PRON
fueconorg-11224	104	50	manipulation	manipulation	NOUN
fueconorg-11224	104	51	was	be	AUX
fueconorg-11224	104	52	identified	identify	VERB
fueconorg-11224	104	53	and	and	CCONJ
fueconorg-11224	104	54	those	those	PRON
fueconorg-11224	104	55	in	in	ADP
fueconorg-11224	104	56	which	which	PRON
fueconorg-11224	104	57	it	it	PRON
fueconorg-11224	104	58	was	be	AUX
fueconorg-11224	104	59	not	not	PART
fueconorg-11224	104	60	identified	identify	VERB
fueconorg-11224	104	61	.	.	PUNCT
fueconorg-11224	105	1	also	also	ADV
fueconorg-11224	105	2	,	,	PUNCT
fueconorg-11224	105	3	the	the	DET
fueconorg-11224	105	4	chi	chi	NOUN
fueconorg-11224	105	5	-	-	PUNCT
fueconorg-11224	105	6	square	square	ADJ
fueconorg-11224	105	7	goodness	goodness	NOUN
fueconorg-11224	105	8	of	of	ADP
fueconorg-11224	105	9	fit	fit	ADJ
fueconorg-11224	105	10	test	test	NOUN
fueconorg-11224	105	11	will	will	AUX
fueconorg-11224	105	12	be	be	AUX
fueconorg-11224	105	13	used	use	VERB
fueconorg-11224	105	14	to	to	PART
fueconorg-11224	105	15	test	test	VERB
fueconorg-11224	105	16	whether	whether	SCONJ
fueconorg-11224	105	17	the	the	DET
fueconorg-11224	105	18	observed	observed	ADJ
fueconorg-11224	105	19	distribution	distribution	NOUN
fueconorg-11224	105	20	of	of	ADP
fueconorg-11224	105	21	modified	modified	ADJ
fueconorg-11224	105	22	opinion	opinion	NOUN
fueconorg-11224	105	23	within	within	ADP
fueconorg-11224	105	24	state	state	NOUN
fueconorg-11224	105	25	-	-	PUNCT
fueconorg-11224	105	26	owned	own	VERB
fueconorg-11224	105	27	companies	company	NOUN
fueconorg-11224	105	28	where	where	SCONJ
fueconorg-11224	105	29	manipulation	manipulation	NOUN
fueconorg-11224	105	30	was	be	AUX
fueconorg-11224	105	31	identified	identify	VERB
fueconorg-11224	105	32	corresponds	correspond	NOUN
fueconorg-11224	105	33	to	to	ADP
fueconorg-11224	105	34	the	the	DET
fueconorg-11224	105	35	one	one	NOUN
fueconorg-11224	105	36	expected	expect	VERB
fueconorg-11224	105	37	based	base	VERB
fueconorg-11224	105	38	on	on	ADP
fueconorg-11224	105	39	the	the	DET
fueconorg-11224	105	40	structure	structure	NOUN
fueconorg-11224	105	41	of	of	ADP
fueconorg-11224	105	42	modified	modified	ADJ
fueconorg-11224	105	43	opinion	opinion	NOUN
fueconorg-11224	105	44	for	for	ADP
fueconorg-11224	105	45	the	the	DET
fueconorg-11224	105	46	total	total	ADJ
fueconorg-11224	105	47	population	population	NOUN
fueconorg-11224	105	48	.	.	PUNCT
fueconorg-11224	106	1	4	4	X
fueconorg-11224	106	2	.	.	X
fueconorg-11224	106	3	empirical	empirical	ADJ
fueconorg-11224	106	4	results	result	NOUN
fueconorg-11224	106	5	and	and	CCONJ
fueconorg-11224	106	6	discussion	discussion	NOUN
fueconorg-11224	106	7	a	a	DET
fueconorg-11224	106	8	chi	chi	ADJ
fueconorg-11224	106	9	-	-	PUNCT
fueconorg-11224	106	10	square	square	ADJ
fueconorg-11224	106	11	test	test	NOUN
fueconorg-11224	106	12	of	of	ADP
fueconorg-11224	106	13	independence	independence	NOUN
fueconorg-11224	106	14	was	be	AUX
fueconorg-11224	106	15	applied	apply	VERB
fueconorg-11224	106	16	to	to	PART
fueconorg-11224	106	17	test	test	VERB
fueconorg-11224	106	18	the	the	DET
fueconorg-11224	106	19	correlation	correlation	NOUN
fueconorg-11224	106	20	between	between	ADP
fueconorg-11224	106	21	the	the	DET
fueconorg-11224	106	22	auditor	auditor	NOUN
fueconorg-11224	106	23	's	's	PART
fueconorg-11224	106	24	modified	modify	VERB
fueconorg-11224	106	25	opinion	opinion	NOUN
fueconorg-11224	106	26	and	and	CCONJ
fueconorg-11224	106	27	em	em	PRON
fueconorg-11224	106	28	.	.	PUNCT
fueconorg-11224	107	1	table	table	NOUN
fueconorg-11224	107	2	2	2	NUM
fueconorg-11224	107	3	summarizes	summarize	NOUN
fueconorg-11224	107	4	the	the	DET
fueconorg-11224	107	5	results	result	NOUN
fueconorg-11224	107	6	of	of	ADP
fueconorg-11224	107	7	the	the	DET
fueconorg-11224	107	8	distribution	distribution	NOUN
fueconorg-11224	107	9	of	of	ADP
fueconorg-11224	107	10	auditors	auditor	NOUN
fueconorg-11224	107	11	'	'	PART
fueconorg-11224	107	12	opinions	opinion	NOUN
fueconorg-11224	107	13	in	in	ADP
fueconorg-11224	107	14	state	state	NOUN
fueconorg-11224	107	15	-	-	PUNCT
fueconorg-11224	107	16	owned	own	VERB
fueconorg-11224	107	17	companies	company	NOUN
fueconorg-11224	107	18	of	of	ADP
fueconorg-11224	107	19	the	the	DET
fueconorg-11224	107	20	republic	republic	NOUN
fueconorg-11224	107	21	of	of	ADP
fueconorg-11224	107	22	serbia	serbia	PROPN
fueconorg-11224	107	23	in	in	ADP
fueconorg-11224	107	24	which	which	PRON
fueconorg-11224	107	25	manipulation	manipulation	NOUN
fueconorg-11224	107	26	was	be	AUX
fueconorg-11224	107	27	identified	identify	VERB
fueconorg-11224	107	28	and	and	CCONJ
fueconorg-11224	107	29	those	those	PRON
fueconorg-11224	107	30	in	in	ADP
fueconorg-11224	107	31	which	which	PRON
fueconorg-11224	107	32	manipulation	manipulation	NOUN
fueconorg-11224	107	33	was	be	AUX
fueconorg-11224	107	34	not	not	PART
fueconorg-11224	107	35	identified	identify	VERB
fueconorg-11224	107	36	.	.	PUNCT
fueconorg-11224	108	1	table	table	NOUN
fueconorg-11224	108	2	2	2	NUM
fueconorg-11224	108	3	distribution	distribution	NOUN
fueconorg-11224	108	4	of	of	ADP
fueconorg-11224	108	5	auditors	auditor	NOUN
fueconorg-11224	108	6	'	'	PART
fueconorg-11224	108	7	opinions	opinion	NOUN
fueconorg-11224	108	8	in	in	ADP
fueconorg-11224	108	9	state	state	NOUN
fueconorg-11224	108	10	-	-	PUNCT
fueconorg-11224	108	11	owned	own	VERB
fueconorg-11224	108	12	companies	company	NOUN
fueconorg-11224	108	13	of	of	ADP
fueconorg-11224	108	14	the	the	DET
fueconorg-11224	108	15	republic	republic	NOUN
fueconorg-11224	108	16	of	of	ADP
fueconorg-11224	108	17	serbia	serbia	PROPN
fueconorg-11224	108	18	manipulation	manipulation	NOUN
fueconorg-11224	108	19	total	total	NOUN
fueconorg-11224	108	20	exists	exist	NOUN
fueconorg-11224	108	21	does	do	AUX
fueconorg-11224	108	22	not	not	PART
fueconorg-11224	108	23	exist	exist	VERB
fueconorg-11224	108	24	a	a	DET
fueconorg-11224	108	25	u	u	NOUN
fueconorg-11224	109	1	d	d	X
fueconorg-11224	109	2	it	it	PRON
fueconorg-11224	110	1	o	o	X
fueconorg-11224	110	2	p	p	NOUN
fueconorg-11224	110	3	in	in	ADP
fueconorg-11224	110	4	io	io	X
fueconorg-11224	110	5	n	n	PRON
fueconorg-11224	110	6	modified	modify	VERB
fueconorg-11224	110	7	count	count	NOUN
fueconorg-11224	110	8	22	22	NUM
fueconorg-11224	110	9	32	32	NUM
fueconorg-11224	110	10	54	54	NUM
fueconorg-11224	110	11	%	%	NOUN
fueconorg-11224	110	12	within	within	ADP
fueconorg-11224	110	13	audit	audit	NOUN
fueconorg-11224	110	14	opinion	opinion	NOUN
fueconorg-11224	110	15	40.7	40.7	NUM
fueconorg-11224	110	16	%	%	NOUN
fueconorg-11224	110	17	59.3	59.3	NUM
fueconorg-11224	110	18	%	%	NOUN
fueconorg-11224	110	19	100.0	100.0	NUM
fueconorg-11224	110	20	%	%	NOUN
fueconorg-11224	110	21	%	%	NOUN
fueconorg-11224	110	22	within	within	ADP
fueconorg-11224	110	23	manipulation	manipulation	NOUN
fueconorg-11224	110	24	95.7	95.7	NUM
fueconorg-11224	110	25	%	%	NOUN
fueconorg-11224	110	26	78.0	78.0	NUM
fueconorg-11224	110	27	%	%	NOUN
fueconorg-11224	110	28	84.4	84.4	NUM
fueconorg-11224	110	29	%	%	NOUN
fueconorg-11224	110	30	%	%	NOUN
fueconorg-11224	110	31	of	of	ADP
fueconorg-11224	110	32	total	total	ADJ
fueconorg-11224	110	33	34.4	34.4	NUM
fueconorg-11224	110	34	%	%	NOUN
fueconorg-11224	110	35	50.0	50.0	NUM
fueconorg-11224	110	36	%	%	NOUN
fueconorg-11224	110	37	84.4	84.4	NUM
fueconorg-11224	110	38	%	%	NOUN
fueconorg-11224	110	39	unmodified	unmodified	ADJ
fueconorg-11224	110	40	count	count	NOUN
fueconorg-11224	110	41	1	1	NUM
fueconorg-11224	110	42	9	9	NUM
fueconorg-11224	110	43	10	10	NUM
fueconorg-11224	110	44	%	%	NOUN
fueconorg-11224	110	45	within	within	ADP
fueconorg-11224	110	46	audit	audit	NOUN
fueconorg-11224	110	47	opinion	opinion	NOUN
fueconorg-11224	110	48	10.0	10.0	NUM
fueconorg-11224	110	49	%	%	NOUN
fueconorg-11224	110	50	90.0	90.0	NUM
fueconorg-11224	110	51	%	%	NOUN
fueconorg-11224	110	52	100.0	100.0	NUM
fueconorg-11224	110	53	%	%	NOUN
fueconorg-11224	110	54	%	%	NOUN
fueconorg-11224	110	55	within	within	ADP
fueconorg-11224	110	56	manipulation	manipulation	NOUN
fueconorg-11224	110	57	4.3	4.3	NUM
fueconorg-11224	110	58	%	%	NOUN
fueconorg-11224	110	59	22.0	22.0	NUM
fueconorg-11224	110	60	%	%	NOUN
fueconorg-11224	110	61	15.6	15.6	NUM
fueconorg-11224	110	62	%	%	NOUN
fueconorg-11224	110	63	%	%	NOUN
fueconorg-11224	110	64	of	of	ADP
fueconorg-11224	110	65	total	total	ADJ
fueconorg-11224	110	66	1.6	1.6	NUM
fueconorg-11224	110	67	%	%	NOUN
fueconorg-11224	110	68	14.1	14.1	NUM
fueconorg-11224	110	69	%	%	NOUN
fueconorg-11224	110	70	15.6	15.6	NUM
fueconorg-11224	110	71	%	%	NOUN
fueconorg-11224	110	72	count	count	NOUN
fueconorg-11224	110	73	23	23	NUM
fueconorg-11224	110	74	41	41	NUM
fueconorg-11224	110	75	64	64	NUM
fueconorg-11224	110	76	%	%	NOUN
fueconorg-11224	110	77	of	of	ADP
fueconorg-11224	110	78	total	total	ADJ
fueconorg-11224	110	79	35.9	35.9	NUM
fueconorg-11224	110	80	%	%	NOUN
fueconorg-11224	110	81	64.1	64.1	NUM
fueconorg-11224	110	82	%	%	NOUN
fueconorg-11224	110	83	100.0	100.0	NUM
fueconorg-11224	110	84	%	%	NOUN
fueconorg-11224	110	85	source	source	NOUN
fueconorg-11224	110	86	:	:	PUNCT
fueconorg-11224	110	87	author	author	NOUN
fueconorg-11224	110	88	’s	’s	PART
fueconorg-11224	110	89	calculations	calculation	NOUN
fueconorg-11224	110	90	based	base	VERB
fueconorg-11224	110	91	on	on	ADP
fueconorg-11224	110	92	data	datum	NOUN
fueconorg-11224	110	93	available	available	ADJ
fueconorg-11224	110	94	in	in	ADP
fueconorg-11224	110	95	annual	annual	ADJ
fueconorg-11224	110	96	activity	activity	NOUN
fueconorg-11224	110	97	reports	report	NOUN
fueconorg-11224	110	98	for	for	ADP
fueconorg-11224	110	99	2018	2018	NUM
fueconorg-11224	110	100	,	,	PUNCT
fueconorg-11224	110	101	2019	2019	NUM
fueconorg-11224	110	102	,	,	PUNCT
fueconorg-11224	110	103	2020	2020	NUM
fueconorg-11224	110	104	and	and	CCONJ
fueconorg-11224	110	105	2021	2021	NUM
fueconorg-11224	110	106	of	of	ADP
fueconorg-11224	110	107	state	state	NOUN
fueconorg-11224	110	108	audit	audit	NOUN
fueconorg-11224	110	109	institution	institution	NOUN
fueconorg-11224	110	110	and	and	CCONJ
fueconorg-11224	110	111	financial	financial	ADJ
fueconorg-11224	110	112	reports	report	NOUN
fueconorg-11224	110	113	for	for	ADP
fueconorg-11224	110	114	2018	2018	NUM
fueconorg-11224	110	115	,	,	PUNCT
fueconorg-11224	110	116	2019	2019	NUM
fueconorg-11224	110	117	,	,	PUNCT
fueconorg-11224	110	118	2020	2020	NUM
fueconorg-11224	110	119	and	and	CCONJ
fueconorg-11224	110	120	2021	2021	NUM
fueconorg-11224	110	121	state	state	NOUN
fueconorg-11224	110	122	-	-	PUNCT
fueconorg-11224	110	123	owned	own	VERB
fueconorg-11224	110	124	companies	company	NOUN
fueconorg-11224	110	125	in	in	ADP
fueconorg-11224	110	126	sample	sample	NOUN
fueconorg-11224	110	127	292	292	NUM
fueconorg-11224	110	128	m.	m.	NOUN
fueconorg-11224	110	129	đorđević	đorđević	NOUN
fueconorg-11224	110	130	,	,	PUNCT
fueconorg-11224	110	131	d.	d.	PROPN
fueconorg-11224	110	132	spasić	spasić	VERB
fueconorg-11224	110	133	chi	chi	ADJ
fueconorg-11224	110	134	-	-	PUNCT
fueconorg-11224	110	135	square	square	ADJ
fueconorg-11224	110	136	test	test	NOUN
fueconorg-11224	110	137	of	of	ADP
fueconorg-11224	110	138	independence	independence	NOUN
fueconorg-11224	110	139	(	(	PUNCT
fueconorg-11224	110	140	with	with	ADP
fueconorg-11224	110	141	continuity	continuity	NOUN
fueconorg-11224	110	142	correction	correction	NOUN
fueconorg-11224	110	143	according	accord	VERB
fueconorg-11224	110	144	to	to	ADP
fueconorg-11224	110	145	yates	yates	PROPN
fueconorg-11224	110	146	'	'	PUNCT
fueconorg-11224	110	147	)	)	PUNCT
fueconorg-11224	110	148	showed	show	VERB
fueconorg-11224	110	149	no	no	DET
fueconorg-11224	110	150	significant	significant	ADJ
fueconorg-11224	110	151	correlation	correlation	NOUN
fueconorg-11224	110	152	between	between	ADP
fueconorg-11224	110	153	observed	observed	ADJ
fueconorg-11224	110	154	variables	variable	NOUN
fueconorg-11224	110	155	,	,	PUNCT
fueconorg-11224	110	156	x2	x2	PROPN
fueconorg-11224	110	157	(	(	PUNCT
fueconorg-11224	110	158	1	1	NUM
fueconorg-11224	110	159	,	,	PUNCT
fueconorg-11224	110	160	n	n	NOUN
fueconorg-11224	110	161	=	=	SYM
fueconorg-11224	110	162	64	64	NUM
fueconorg-11224	110	163	)	)	PUNCT
fueconorg-11224	110	164	=	=	PUNCT
fueconorg-11224	111	1	2.257	2.257	NUM
fueconorg-11224	111	2	,	,	PUNCT
fueconorg-11224	111	3	p	p	X
fueconorg-11224	111	4	=	=	NOUN
fueconorg-11224	111	5	.133	.133	NUM
fueconorg-11224	111	6	,	,	PUNCT
fueconorg-11224	111	7	phi=	phi=	PROPN
fueconorg-11224	111	8	.233	.233	NUM
fueconorg-11224	111	9	.	.	PUNCT
fueconorg-11224	112	1	table	table	NOUN
fueconorg-11224	112	2	3	3	NUM
fueconorg-11224	112	3	shows	show	VERB
fueconorg-11224	112	4	the	the	DET
fueconorg-11224	112	5	results	result	NOUN
fueconorg-11224	112	6	of	of	ADP
fueconorg-11224	112	7	the	the	DET
fueconorg-11224	112	8	chi	chi	ADJ
fueconorg-11224	112	9	-	-	PUNCT
fueconorg-11224	112	10	square	square	ADJ
fueconorg-11224	112	11	goodness	goodness	NOUN
fueconorg-11224	112	12	of	of	ADP
fueconorg-11224	112	13	fit	fit	ADJ
fueconorg-11224	112	14	test	test	NOUN
fueconorg-11224	112	15	of	of	ADP
fueconorg-11224	112	16	differences	difference	NOUN
fueconorg-11224	112	17	between	between	ADP
fueconorg-11224	112	18	the	the	DET
fueconorg-11224	112	19	identified	identify	VERB
fueconorg-11224	112	20	and	and	CCONJ
fueconorg-11224	112	21	expected	expect	VERB
fueconorg-11224	112	22	distribution	distribution	NOUN
fueconorg-11224	112	23	of	of	ADP
fueconorg-11224	112	24	modified	modified	ADJ
fueconorg-11224	112	25	opinion	opinion	NOUN
fueconorg-11224	112	26	within	within	ADP
fueconorg-11224	112	27	state	state	NOUN
fueconorg-11224	112	28	-	-	PUNCT
fueconorg-11224	112	29	owned	own	VERB
fueconorg-11224	112	30	companies	company	NOUN
fueconorg-11224	112	31	where	where	SCONJ
fueconorg-11224	112	32	manipulation	manipulation	NOUN
fueconorg-11224	112	33	was	be	AUX
fueconorg-11224	112	34	identified	identify	VERB
fueconorg-11224	112	35	and	and	CCONJ
fueconorg-11224	112	36	those	those	PRON
fueconorg-11224	112	37	where	where	SCONJ
fueconorg-11224	112	38	it	it	PRON
fueconorg-11224	112	39	was	be	AUX
fueconorg-11224	112	40	not	not	PART
fueconorg-11224	112	41	.	.	PUNCT
fueconorg-11224	113	1	table	table	NOUN
fueconorg-11224	113	2	3	3	NUM
fueconorg-11224	113	3	observed	observed	ADJ
fueconorg-11224	113	4	and	and	CCONJ
fueconorg-11224	113	5	expected	expect	VERB
fueconorg-11224	113	6	frequencies	frequency	NOUN
fueconorg-11224	113	7	of	of	ADP
fueconorg-11224	113	8	audit	audit	NOUN
fueconorg-11224	113	9	opinion	opinion	NOUN
fueconorg-11224	113	10	by	by	ADP
fueconorg-11224	113	11	type	type	NOUN
fueconorg-11224	113	12	and	and	CCONJ
fueconorg-11224	113	13	the	the	DET
fueconorg-11224	113	14	existence	existence	NOUN
fueconorg-11224	113	15	of	of	ADP
fueconorg-11224	113	16	manipulation	manipulation	NOUN
fueconorg-11224	113	17	in	in	ADP
fueconorg-11224	113	18	financial	financial	ADJ
fueconorg-11224	113	19	statements	statement	NOUN
fueconorg-11224	113	20	observed	observe	VERB
fueconorg-11224	113	21	n	n	CCONJ
fueconorg-11224	113	22	expected	expect	VERB
fueconorg-11224	113	23	n	n	CCONJ
fueconorg-11224	113	24	residual	residual	ADJ
fueconorg-11224	113	25	manipulation	manipulation	NOUN
fueconorg-11224	113	26	exists	exist	VERB
fueconorg-11224	113	27	modified	modify	VERB
fueconorg-11224	113	28	22	22	NUM
fueconorg-11224	113	29	19.1	19.1	NUM
fueconorg-11224	113	30	2.9	2.9	NUM
fueconorg-11224	113	31	unmodified	unmodified	ADJ
fueconorg-11224	113	32	1	1	NUM
fueconorg-11224	113	33	3.9	3.9	NUM
fueconorg-11224	113	34	-2.9	-2.9	NOUN
fueconorg-11224	113	35	manipulation	manipulation	NOUN
fueconorg-11224	113	36	does	do	AUX
fueconorg-11224	113	37	not	not	PART
fueconorg-11224	113	38	exist	exist	VERB
fueconorg-11224	113	39	modified	modify	VERB
fueconorg-11224	113	40	32	32	NUM
fueconorg-11224	113	41	34	34	NUM
fueconorg-11224	113	42	-2.0	-2.0	ADJ
fueconorg-11224	113	43	unmodified	unmodified	ADJ
fueconorg-11224	113	44	9	9	NUM
fueconorg-11224	113	45	7	7	NUM
fueconorg-11224	113	46	2.0	2.0	NUM
fueconorg-11224	113	47	source	source	NOUN
fueconorg-11224	113	48	:	:	PUNCT
fueconorg-11224	113	49	author	author	NOUN
fueconorg-11224	113	50	’s	’s	PART
fueconorg-11224	113	51	calculations	calculation	NOUN
fueconorg-11224	113	52	based	base	VERB
fueconorg-11224	113	53	on	on	ADP
fueconorg-11224	113	54	data	datum	NOUN
fueconorg-11224	113	55	available	available	ADJ
fueconorg-11224	113	56	in	in	ADP
fueconorg-11224	113	57	annual	annual	ADJ
fueconorg-11224	113	58	activity	activity	NOUN
fueconorg-11224	113	59	reports	report	NOUN
fueconorg-11224	113	60	for	for	ADP
fueconorg-11224	113	61	2018	2018	NUM
fueconorg-11224	113	62	,	,	PUNCT
fueconorg-11224	113	63	2019	2019	NUM
fueconorg-11224	113	64	,	,	PUNCT
fueconorg-11224	113	65	2020	2020	NUM
fueconorg-11224	113	66	and	and	CCONJ
fueconorg-11224	113	67	2021	2021	NUM
fueconorg-11224	113	68	of	of	ADP
fueconorg-11224	113	69	state	state	NOUN
fueconorg-11224	113	70	audit	audit	NOUN
fueconorg-11224	113	71	institution	institution	NOUN
fueconorg-11224	113	72	and	and	CCONJ
fueconorg-11224	113	73	financial	financial	ADJ
fueconorg-11224	113	74	reports	report	NOUN
fueconorg-11224	113	75	for	for	ADP
fueconorg-11224	113	76	2018	2018	NUM
fueconorg-11224	113	77	,	,	PUNCT
fueconorg-11224	113	78	2019	2019	NUM
fueconorg-11224	113	79	,	,	PUNCT
fueconorg-11224	113	80	2020	2020	NUM
fueconorg-11224	113	81	and	and	CCONJ
fueconorg-11224	113	82	2021	2021	NUM
fueconorg-11224	113	83	state	state	NOUN
fueconorg-11224	113	84	-	-	PUNCT
fueconorg-11224	113	85	owned	own	VERB
fueconorg-11224	113	86	companies	company	NOUN
fueconorg-11224	113	87	in	in	ADP
fueconorg-11224	113	88	sample	sample	NOUN
fueconorg-11224	113	89	table	table	NOUN
fueconorg-11224	113	90	3	3	NUM
fueconorg-11224	113	91	clearly	clearly	ADV
fueconorg-11224	113	92	shows	show	VERB
fueconorg-11224	113	93	that	that	SCONJ
fueconorg-11224	113	94	the	the	DET
fueconorg-11224	113	95	observed	observe	VERB
fueconorg-11224	113	96	modified	modify	VERB
fueconorg-11224	113	97	auditor	auditor	NOUN
fueconorg-11224	113	98	opinion	opinion	NOUN
fueconorg-11224	113	99	on	on	ADP
fueconorg-11224	113	100	the	the	DET
fueconorg-11224	113	101	financial	financial	ADJ
fueconorg-11224	113	102	statements	statement	NOUN
fueconorg-11224	113	103	of	of	ADP
fueconorg-11224	113	104	state	state	NOUN
fueconorg-11224	113	105	-	-	PUNCT
fueconorg-11224	113	106	owned	own	VERB
fueconorg-11224	113	107	companies	company	NOUN
fueconorg-11224	113	108	in	in	ADP
fueconorg-11224	113	109	which	which	PRON
fueconorg-11224	113	110	manipulation	manipulation	NOUN
fueconorg-11224	113	111	was	be	AUX
fueconorg-11224	113	112	identified	identify	VERB
fueconorg-11224	113	113	(	(	PUNCT
fueconorg-11224	113	114	22	22	NUM
fueconorg-11224	113	115	modified	modified	ADJ
fueconorg-11224	113	116	opinions	opinion	NOUN
fueconorg-11224	113	117	)	)	PUNCT
fueconorg-11224	113	118	is	be	AUX
fueconorg-11224	113	119	higher	high	ADJ
fueconorg-11224	113	120	than	than	SCONJ
fueconorg-11224	113	121	expected	expect	VERB
fueconorg-11224	113	122	(	(	PUNCT
fueconorg-11224	113	123	19.1	19.1	NUM
fueconorg-11224	113	124	)	)	PUNCT
fueconorg-11224	113	125	,	,	PUNCT
fueconorg-11224	113	126	established	establish	VERB
fueconorg-11224	113	127	based	base	VERB
fueconorg-11224	113	128	on	on	ADP
fueconorg-11224	113	129	the	the	DET
fueconorg-11224	113	130	previously	previously	ADV
fueconorg-11224	113	131	set	set	VERB
fueconorg-11224	113	132	proportion	proportion	NOUN
fueconorg-11224	113	133	,	,	PUNCT
fueconorg-11224	113	134	i.e.	i.e.	X
fueconorg-11224	113	135	the	the	DET
fueconorg-11224	113	136	opinion	opinion	NOUN
fueconorg-11224	113	137	structure	structure	NOUN
fueconorg-11224	113	138	for	for	ADP
fueconorg-11224	113	139	the	the	DET
fueconorg-11224	113	140	total	total	ADJ
fueconorg-11224	113	141	population	population	NOUN
fueconorg-11224	113	142	.	.	PUNCT
fueconorg-11224	114	1	nevertheless	nevertheless	ADV
fueconorg-11224	114	2	,	,	PUNCT
fueconorg-11224	114	3	the	the	DET
fueconorg-11224	114	4	result	result	NOUN
fueconorg-11224	114	5	of	of	ADP
fueconorg-11224	114	6	the	the	DET
fueconorg-11224	114	7	chi	chi	ADJ
fueconorg-11224	114	8	-	-	PUNCT
fueconorg-11224	114	9	square	square	ADJ
fueconorg-11224	114	10	goodness	goodness	NOUN
fueconorg-11224	114	11	of	of	ADP
fueconorg-11224	114	12	fit	fit	ADJ
fueconorg-11224	114	13	test	test	NOUN
fueconorg-11224	114	14	indicates	indicate	VERB
fueconorg-11224	114	15	that	that	SCONJ
fueconorg-11224	114	16	it	it	PRON
fueconorg-11224	114	17	is	be	AUX
fueconorg-11224	114	18	a	a	DET
fueconorg-11224	114	19	very	very	ADV
fueconorg-11224	114	20	small	small	ADJ
fueconorg-11224	114	21	difference	difference	NOUN
fueconorg-11224	114	22	that	that	PRON
fueconorg-11224	114	23	is	be	AUX
fueconorg-11224	114	24	not	not	PART
fueconorg-11224	114	25	statistically	statistically	ADV
fueconorg-11224	114	26	significant	significant	ADJ
fueconorg-11224	114	27	(	(	PUNCT
fueconorg-11224	114	28	(	(	PUNCT
fueconorg-11224	114	29	x2	x2	INTJ
fueconorg-11224	114	30	(	(	PUNCT
fueconorg-11224	114	31	1	1	NUM
fueconorg-11224	114	32	,	,	PUNCT
fueconorg-11224	114	33	n	n	NOUN
fueconorg-11224	114	34	=	=	SYM
fueconorg-11224	114	35	23	23	NUM
fueconorg-11224	114	36	)	)	PUNCT
fueconorg-11224	114	37	=	=	SYM
fueconorg-11224	114	38	2.609	2.609	NUM
fueconorg-11224	114	39	,	,	PUNCT
fueconorg-11224	114	40	p	p	NOUN
fueconorg-11224	114	41	=	=	NOUN
fueconorg-11224	114	42	.106	.106	NUM
fueconorg-11224	114	43	)	)	PUNCT
fueconorg-11224	114	44	.	.	PUNCT
fueconorg-11224	115	1	the	the	DET
fueconorg-11224	115	2	previous	previous	ADJ
fueconorg-11224	115	3	table	table	NOUN
fueconorg-11224	115	4	also	also	ADV
fueconorg-11224	115	5	indicates	indicate	VERB
fueconorg-11224	115	6	that	that	SCONJ
fueconorg-11224	115	7	the	the	DET
fueconorg-11224	115	8	observed	observe	VERB
fueconorg-11224	115	9	modified	modify	VERB
fueconorg-11224	115	10	auditor	auditor	NOUN
fueconorg-11224	115	11	opinion	opinion	NOUN
fueconorg-11224	115	12	is	be	AUX
fueconorg-11224	115	13	represented	represent	VERB
fueconorg-11224	115	14	to	to	ADP
fueconorg-11224	115	15	a	a	DET
fueconorg-11224	115	16	lesser	less	ADJ
fueconorg-11224	115	17	extent	extent	NOUN
fueconorg-11224	115	18	(	(	PUNCT
fueconorg-11224	115	19	32	32	NUM
fueconorg-11224	115	20	)	)	PUNCT
fueconorg-11224	115	21	than	than	SCONJ
fueconorg-11224	115	22	expected	expect	VERB
fueconorg-11224	115	23	(	(	PUNCT
fueconorg-11224	115	24	34	34	NUM
fueconorg-11224	115	25	)	)	PUNCT
fueconorg-11224	115	26	in	in	ADP
fueconorg-11224	115	27	state	state	NOUN
fueconorg-11224	115	28	-	-	PUNCT
fueconorg-11224	115	29	owned	own	VERB
fueconorg-11224	115	30	companies	company	NOUN
fueconorg-11224	115	31	in	in	ADP
fueconorg-11224	115	32	which	which	DET
fueconorg-11224	115	33	manipulation	manipulation	NOUN
fueconorg-11224	115	34	in	in	ADP
fueconorg-11224	115	35	financial	financial	ADJ
fueconorg-11224	115	36	statements	statement	NOUN
fueconorg-11224	115	37	was	be	AUX
fueconorg-11224	115	38	not	not	PART
fueconorg-11224	115	39	identified	identify	VERB
fueconorg-11224	115	40	.	.	PUNCT
fueconorg-11224	116	1	however	however	ADV
fueconorg-11224	116	2	,	,	PUNCT
fueconorg-11224	116	3	even	even	ADV
fueconorg-11224	116	4	that	that	DET
fueconorg-11224	116	5	difference	difference	NOUN
fueconorg-11224	116	6	is	be	AUX
fueconorg-11224	116	7	not	not	PART
fueconorg-11224	116	8	considered	consider	VERB
fueconorg-11224	116	9	statistically	statistically	ADV
fueconorg-11224	116	10	significant	significant	ADJ
fueconorg-11224	116	11	(	(	PUNCT
fueconorg-11224	116	12	(	(	PUNCT
fueconorg-11224	116	13	x2	x2	INTJ
fueconorg-11224	116	14	(	(	PUNCT
fueconorg-11224	116	15	1	1	NUM
fueconorg-11224	116	16	,	,	PUNCT
fueconorg-11224	116	17	n	n	NOUN
fueconorg-11224	116	18	=	=	SYM
fueconorg-11224	116	19	41	41	NUM
fueconorg-11224	116	20	)	)	PUNCT
fueconorg-11224	116	21	=	=	PUNCT
fueconorg-11224	116	22	.712	.712	NOUN
fueconorg-11224	116	23	,	,	PUNCT
fueconorg-11224	116	24	p=.399	p=.399	NOUN
fueconorg-11224	116	25	)	)	PUNCT
fueconorg-11224	116	26	.	.	PUNCT
fueconorg-11224	117	1	the	the	DET
fueconorg-11224	117	2	presented	present	VERB
fueconorg-11224	117	3	results	result	NOUN
fueconorg-11224	117	4	make	make	VERB
fueconorg-11224	117	5	it	it	PRON
fueconorg-11224	117	6	clear	clear	ADJ
fueconorg-11224	117	7	that	that	SCONJ
fueconorg-11224	117	8	none	none	NOUN
fueconorg-11224	117	9	of	of	ADP
fueconorg-11224	117	10	the	the	DET
fueconorg-11224	117	11	hypotheses	hypothesis	NOUN
fueconorg-11224	117	12	about	about	ADP
fueconorg-11224	117	13	the	the	DET
fueconorg-11224	117	14	correlation	correlation	NOUN
fueconorg-11224	117	15	between	between	ADP
fueconorg-11224	117	16	em	em	PRON
fueconorg-11224	117	17	and	and	CCONJ
fueconorg-11224	117	18	the	the	DET
fueconorg-11224	117	19	modified	modify	VERB
fueconorg-11224	117	20	auditor	auditor	NOUN
fueconorg-11224	117	21	opinion	opinion	NOUN
fueconorg-11224	117	22	have	have	AUX
fueconorg-11224	117	23	been	be	AUX
fueconorg-11224	117	24	confirmed	confirm	VERB
fueconorg-11224	117	25	.	.	PUNCT
fueconorg-11224	118	1	first	first	ADV
fueconorg-11224	118	2	,	,	PUNCT
fueconorg-11224	118	3	the	the	DET
fueconorg-11224	118	4	distribution	distribution	NOUN
fueconorg-11224	118	5	of	of	ADP
fueconorg-11224	118	6	modified	modified	ADJ
fueconorg-11224	118	7	opinion	opinion	NOUN
fueconorg-11224	118	8	in	in	ADP
fueconorg-11224	118	9	state	state	NOUN
fueconorg-11224	118	10	-	-	PUNCT
fueconorg-11224	118	11	owned	own	VERB
fueconorg-11224	118	12	companies	company	NOUN
fueconorg-11224	118	13	in	in	ADP
fueconorg-11224	118	14	which	which	PRON
fueconorg-11224	118	15	manipulation	manipulation	NOUN
fueconorg-11224	118	16	was	be	AUX
fueconorg-11224	118	17	identified	identify	VERB
fueconorg-11224	118	18	and	and	CCONJ
fueconorg-11224	118	19	in	in	ADP
fueconorg-11224	118	20	those	those	PRON
fueconorg-11224	118	21	in	in	ADP
fueconorg-11224	118	22	which	which	PRON
fueconorg-11224	118	23	it	it	PRON
fueconorg-11224	118	24	was	be	AUX
fueconorg-11224	118	25	not	not	PART
fueconorg-11224	118	26	is	be	AUX
fueconorg-11224	118	27	not	not	PART
fueconorg-11224	118	28	statistically	statistically	ADV
fueconorg-11224	118	29	significant	significant	ADJ
fueconorg-11224	118	30	.	.	PUNCT
fueconorg-11224	119	1	true	true	ADJ
fueconorg-11224	119	2	,	,	PUNCT
fueconorg-11224	119	3	most	most	ADJ
fueconorg-11224	119	4	of	of	ADP
fueconorg-11224	119	5	the	the	DET
fueconorg-11224	119	6	auditor	auditor	NOUN
fueconorg-11224	119	7	opinions	opinion	NOUN
fueconorg-11224	119	8	on	on	ADP
fueconorg-11224	119	9	financial	financial	ADJ
fueconorg-11224	119	10	statements	statement	NOUN
fueconorg-11224	119	11	of	of	ADP
fueconorg-11224	119	12	state	state	NOUN
fueconorg-11224	119	13	-	-	PUNCT
fueconorg-11224	119	14	owned	own	VERB
fueconorg-11224	119	15	companies	company	NOUN
fueconorg-11224	119	16	in	in	ADP
fueconorg-11224	119	17	which	which	PRON
fueconorg-11224	119	18	manipulation	manipulation	NOUN
fueconorg-11224	119	19	was	be	AUX
fueconorg-11224	119	20	identified	identify	VERB
fueconorg-11224	119	21	was	be	AUX
fueconorg-11224	119	22	modified	modify	VERB
fueconorg-11224	119	23	(	(	PUNCT
fueconorg-11224	119	24	as	as	ADV
fueconorg-11224	119	25	many	many	ADJ
fueconorg-11224	119	26	as	as	ADP
fueconorg-11224	119	27	22	22	NUM
fueconorg-11224	119	28	out	out	ADP
fueconorg-11224	119	29	of	of	ADP
fueconorg-11224	119	30	23	23	NUM
fueconorg-11224	119	31	)	)	PUNCT
fueconorg-11224	119	32	.	.	PUNCT
fueconorg-11224	120	1	however	however	ADV
fueconorg-11224	120	2	,	,	PUNCT
fueconorg-11224	120	3	the	the	DET
fueconorg-11224	120	4	situation	situation	NOUN
fueconorg-11224	120	5	in	in	ADP
fueconorg-11224	120	6	terms	term	NOUN
fueconorg-11224	120	7	of	of	ADP
fueconorg-11224	120	8	modified	modify	VERB
fueconorg-11224	120	9	auditor	auditor	NOUN
fueconorg-11224	120	10	opinion	opinion	NOUN
fueconorg-11224	120	11	is	be	AUX
fueconorg-11224	120	12	no	no	ADV
fueconorg-11224	120	13	better	well	ADJ
fueconorg-11224	120	14	for	for	ADP
fueconorg-11224	120	15	state	state	NOUN
fueconorg-11224	120	16	-	-	PUNCT
fueconorg-11224	120	17	owned	own	VERB
fueconorg-11224	120	18	companies	company	NOUN
fueconorg-11224	120	19	where	where	SCONJ
fueconorg-11224	120	20	manipulation	manipulation	NOUN
fueconorg-11224	120	21	was	be	AUX
fueconorg-11224	120	22	not	not	PART
fueconorg-11224	120	23	confirmed	confirm	VERB
fueconorg-11224	120	24	out	out	ADP
fueconorg-11224	120	25	of	of	ADP
fueconorg-11224	120	26	41	41	NUM
fueconorg-11224	120	27	auditor	auditor	NOUN
fueconorg-11224	120	28	's	's	PART
fueconorg-11224	120	29	opinions	opinion	NOUN
fueconorg-11224	120	30	,	,	PUNCT
fueconorg-11224	120	31	32	32	NUM
fueconorg-11224	120	32	have	have	AUX
fueconorg-11224	120	33	been	be	AUX
fueconorg-11224	120	34	modified	modify	VERB
fueconorg-11224	120	35	.	.	PUNCT
fueconorg-11224	121	1	also	also	ADV
fueconorg-11224	121	2	,	,	PUNCT
fueconorg-11224	121	3	although	although	SCONJ
fueconorg-11224	121	4	the	the	DET
fueconorg-11224	121	5	modified	modify	VERB
fueconorg-11224	121	6	auditor	auditor	NOUN
fueconorg-11224	121	7	opinion	opinion	NOUN
fueconorg-11224	121	8	in	in	ADP
fueconorg-11224	121	9	state	state	NOUN
fueconorg-11224	121	10	-	-	PUNCT
fueconorg-11224	121	11	owned	own	VERB
fueconorg-11224	121	12	companies	company	NOUN
fueconorg-11224	121	13	in	in	ADP
fueconorg-11224	121	14	which	which	PRON
fueconorg-11224	121	15	manipulation	manipulation	NOUN
fueconorg-11224	121	16	was	be	AUX
fueconorg-11224	121	17	identified	identify	VERB
fueconorg-11224	121	18	is	be	AUX
fueconorg-11224	121	19	more	more	ADV
fueconorg-11224	121	20	prevalent	prevalent	ADJ
fueconorg-11224	121	21	than	than	SCONJ
fueconorg-11224	121	22	expected	expect	VERB
fueconorg-11224	121	23	,	,	PUNCT
fueconorg-11224	121	24	and	and	CCONJ
fueconorg-11224	121	25	on	on	ADP
fueconorg-11224	121	26	the	the	DET
fueconorg-11224	121	27	contrary	contrary	NOUN
fueconorg-11224	121	28	,	,	PUNCT
fueconorg-11224	121	29	less	less	ADV
fueconorg-11224	121	30	prevalent	prevalent	ADJ
fueconorg-11224	121	31	than	than	SCONJ
fueconorg-11224	121	32	expected	expect	VERB
fueconorg-11224	121	33	in	in	ADP
fueconorg-11224	121	34	state	state	NOUN
fueconorg-11224	121	35	-	-	PUNCT
fueconorg-11224	121	36	owned	own	VERB
fueconorg-11224	121	37	companies	company	NOUN
fueconorg-11224	121	38	in	in	ADP
fueconorg-11224	121	39	which	which	PRON
fueconorg-11224	121	40	manipulation	manipulation	NOUN
fueconorg-11224	121	41	was	be	AUX
fueconorg-11224	121	42	not	not	PART
fueconorg-11224	121	43	identified	identify	VERB
fueconorg-11224	121	44	,	,	PUNCT
fueconorg-11224	121	45	these	these	DET
fueconorg-11224	121	46	differences	difference	NOUN
fueconorg-11224	121	47	are	be	AUX
fueconorg-11224	121	48	minor	minor	ADJ
fueconorg-11224	121	49	,	,	PUNCT
fueconorg-11224	121	50	i.e.	i.e.	X
fueconorg-11224	121	51	they	they	PRON
fueconorg-11224	121	52	have	have	VERB
fueconorg-11224	121	53	no	no	DET
fueconorg-11224	121	54	statistical	statistical	ADJ
fueconorg-11224	121	55	significance	significance	NOUN
fueconorg-11224	121	56	.	.	PUNCT
fueconorg-11224	122	1	the	the	DET
fueconorg-11224	122	2	results	result	NOUN
fueconorg-11224	122	3	obtained	obtain	VERB
fueconorg-11224	122	4	in	in	ADP
fueconorg-11224	122	5	this	this	DET
fueconorg-11224	122	6	way	way	NOUN
fueconorg-11224	122	7	on	on	ADP
fueconorg-11224	122	8	the	the	DET
fueconorg-11224	122	9	sample	sample	NOUN
fueconorg-11224	122	10	of	of	ADP
fueconorg-11224	122	11	state	state	NOUN
fueconorg-11224	122	12	-	-	PUNCT
fueconorg-11224	122	13	owned	own	VERB
fueconorg-11224	122	14	companies	company	NOUN
fueconorg-11224	122	15	in	in	ADP
fueconorg-11224	122	16	the	the	DET
fueconorg-11224	122	17	republic	republic	NOUN
fueconorg-11224	122	18	of	of	ADP
fueconorg-11224	122	19	serbia	serbia	PROPN
fueconorg-11224	122	20	are	be	AUX
fueconorg-11224	122	21	consistent	consistent	ADJ
fueconorg-11224	122	22	with	with	ADP
fueconorg-11224	122	23	the	the	DET
fueconorg-11224	122	24	results	result	NOUN
fueconorg-11224	122	25	of	of	ADP
fueconorg-11224	122	26	research	research	NOUN
fueconorg-11224	122	27	by	by	ADP
fueconorg-11224	122	28	tsipouridou	tsipouridou	NOUN
fueconorg-11224	122	29	&	&	CCONJ
fueconorg-11224	122	30	spathis	spathis	PROPN
fueconorg-11224	122	31	(	(	PUNCT
fueconorg-11224	122	32	2014	2014	NUM
fueconorg-11224	122	33	)	)	PUNCT
fueconorg-11224	122	34	,	,	PUNCT
fueconorg-11224	122	35	gajevszky	gajevszky	ADJ
fueconorg-11224	122	36	(	(	PUNCT
fueconorg-11224	122	37	2014	2014	NUM
fueconorg-11224	122	38	)	)	PUNCT
fueconorg-11224	122	39	,	,	PUNCT
fueconorg-11224	122	40	othman	othman	NOUN
fueconorg-11224	122	41	(	(	PUNCT
fueconorg-11224	122	42	2017	2017	NUM
fueconorg-11224	122	43	)	)	PUNCT
fueconorg-11224	122	44	,	,	PUNCT
fueconorg-11224	122	45	garcia	garcia	PROPN
fueconorg-11224	122	46	-	-	PUNCT
fueconorg-11224	122	47	blandon	blandon	PROPN
fueconorg-11224	122	48	(	(	PUNCT
fueconorg-11224	122	49	2014	2014	NUM
fueconorg-11224	122	50	)	)	PUNCT
fueconorg-11224	122	51	spain	spain	PROPN
fueconorg-11224	122	52	,	,	PUNCT
fueconorg-11224	122	53	veronika	veronika	X
fueconorg-11224	122	54	(	(	PUNCT
fueconorg-11224	122	55	2020	2020	NUM
fueconorg-11224	122	56	)	)	PUNCT
fueconorg-11224	122	57	,	,	PUNCT
fueconorg-11224	122	58	sharf&abu	sharf&abu	PROPN
fueconorg-11224	122	59	-	-	ADJ
fueconorg-11224	122	60	nassar	nassar	PROPN
fueconorg-11224	122	61	(	(	PUNCT
fueconorg-11224	122	62	2021	2021	NUM
fueconorg-11224	122	63	)	)	PUNCT
fueconorg-11224	122	64	,	,	PUNCT
fueconorg-11224	122	65	imen&anis	imen&anis	PROPN
fueconorg-11224	122	66	(	(	PUNCT
fueconorg-11224	122	67	2021	2021	NUM
fueconorg-11224	122	68	)	)	PUNCT
fueconorg-11224	122	69	and	and	CCONJ
fueconorg-11224	122	70	point	point	VERB
fueconorg-11224	122	71	to	to	ADP
fueconorg-11224	122	72	the	the	DET
fueconorg-11224	122	73	fact	fact	NOUN
fueconorg-11224	122	74	that	that	SCONJ
fueconorg-11224	122	75	there	there	PRON
fueconorg-11224	122	76	is	be	VERB
fueconorg-11224	122	77	no	no	DET
fueconorg-11224	122	78	significant	significant	ADJ
fueconorg-11224	122	79	correlation	correlation	NOUN
fueconorg-11224	122	80	between	between	ADP
fueconorg-11224	122	81	em	em	PRON
fueconorg-11224	122	82	and	and	CCONJ
fueconorg-11224	122	83	the	the	DET
fueconorg-11224	122	84	modified	modify	VERB
fueconorg-11224	122	85	auditor	auditor	NOUN
fueconorg-11224	122	86	opinion	opinion	NOUN
fueconorg-11224	122	87	.	.	PUNCT
fueconorg-11224	123	1	since	since	SCONJ
fueconorg-11224	123	2	,	,	PUNCT
fueconorg-11224	123	3	according	accord	VERB
fueconorg-11224	123	4	to	to	ADP
fueconorg-11224	123	5	many	many	ADJ
fueconorg-11224	123	6	authors	author	NOUN
fueconorg-11224	123	7	(	(	PUNCT
fueconorg-11224	123	8	othman	othman	NOUN
fueconorg-11224	123	9	&	&	CCONJ
fueconorg-11224	123	10	zeghal	zeghal	NOUN
fueconorg-11224	123	11	,	,	PUNCT
fueconorg-11224	123	12	2006	2006	NUM
fueconorg-11224	123	13	;	;	PUNCT
fueconorg-11224	123	14	imen	imen	PROPN
fueconorg-11224	123	15	&	&	CCONJ
fueconorg-11224	123	16	anis	anis	PROPN
fueconorg-11224	123	17	,	,	PUNCT
fueconorg-11224	123	18	2021	2021	NUM
fueconorg-11224	123	19	)	)	PUNCT
fueconorg-11224	123	20	,	,	PUNCT
fueconorg-11224	123	21	audit	audit	NOUN
fueconorg-11224	123	22	quality	quality	NOUN
fueconorg-11224	123	23	is	be	AUX
fueconorg-11224	123	24	a	a	DET
fueconorg-11224	123	25	significant	significant	ADJ
fueconorg-11224	123	26	factor	factor	NOUN
fueconorg-11224	123	27	in	in	ADP
fueconorg-11224	123	28	identifying	identify	VERB
fueconorg-11224	123	29	em	em	PRON
fueconorg-11224	123	30	,	,	PUNCT
fueconorg-11224	123	31	the	the	DET
fueconorg-11224	123	32	obtained	obtain	VERB
fueconorg-11224	123	33	research	research	NOUN
fueconorg-11224	123	34	results	result	NOUN
fueconorg-11224	123	35	,	,	PUNCT
fueconorg-11224	123	36	at	at	ADP
fueconorg-11224	123	37	modified	modified	ADJ
fueconorg-11224	123	38	audit	audit	NOUN
fueconorg-11224	123	39	opinion	opinion	NOUN
fueconorg-11224	123	40	and	and	CCONJ
fueconorg-11224	123	41	earnings	earning	NOUN
fueconorg-11224	123	42	management	management	NOUN
fueconorg-11224	123	43	in	in	ADP
fueconorg-11224	123	44	state	state	NOUN
fueconorg-11224	123	45	-	-	PUNCT
fueconorg-11224	123	46	owned	own	VERB
fueconorg-11224	123	47	companies	company	NOUN
fueconorg-11224	123	48	:	:	PUNCT
fueconorg-11224	123	49	evidence	evidence	NOUN
fueconorg-11224	123	50	from	from	ADP
fueconorg-11224	123	51	serbia	serbia	PROPN
fueconorg-11224	123	52	293	293	NUM
fueconorg-11224	123	53	first	first	ADJ
fueconorg-11224	123	54	glance	glance	NOUN
fueconorg-11224	123	55	,	,	PUNCT
fueconorg-11224	123	56	point	point	VERB
fueconorg-11224	123	57	to	to	ADP
fueconorg-11224	123	58	a	a	DET
fueconorg-11224	123	59	low	low	ADJ
fueconorg-11224	123	60	level	level	NOUN
fueconorg-11224	123	61	of	of	ADP
fueconorg-11224	123	62	auditor	auditor	NOUN
fueconorg-11224	123	63	commitment	commitment	NOUN
fueconorg-11224	123	64	to	to	ADP
fueconorg-11224	123	65	the	the	DET
fueconorg-11224	123	66	issue	issue	NOUN
fueconorg-11224	123	67	of	of	ADP
fueconorg-11224	123	68	em	em	PRON
fueconorg-11224	123	69	,	,	PUNCT
fueconorg-11224	123	70	that	that	ADV
fueconorg-11224	123	71	is	is	ADV
fueconorg-11224	123	72	,	,	PUNCT
fueconorg-11224	123	73	“	"	PUNCT
fueconorg-11224	123	74	auditors	auditor	NOUN
fueconorg-11224	123	75	do	do	AUX
fueconorg-11224	123	76	not	not	PART
fueconorg-11224	123	77	take	take	VERB
fueconorg-11224	123	78	into	into	ADP
fueconorg-11224	123	79	account	account	NOUN
fueconorg-11224	123	80	the	the	DET
fueconorg-11224	123	81	effect	effect	NOUN
fueconorg-11224	123	82	of	of	ADP
fueconorg-11224	123	83	em	em	PRON
fueconorg-11224	123	84	when	when	SCONJ
fueconorg-11224	123	85	forming	form	VERB
fueconorg-11224	123	86	the	the	DET
fueconorg-11224	123	87	audit	audit	NOUN
fueconorg-11224	123	88	opinion	opinion	NOUN
fueconorg-11224	123	89	.	.	PUNCT
fueconorg-11224	123	90	”	"	PUNCT
fueconorg-11224	124	1	in	in	ADP
fueconorg-11224	124	2	this	this	DET
fueconorg-11224	124	3	way	way	NOUN
fueconorg-11224	124	4	,	,	PUNCT
fueconorg-11224	124	5	they	they	PRON
fueconorg-11224	124	6	are	be	AUX
fueconorg-11224	124	7	not	not	PART
fueconorg-11224	124	8	even	even	ADV
fueconorg-11224	124	9	able	able	ADJ
fueconorg-11224	124	10	to	to	PART
fueconorg-11224	124	11	warn	warn	VERB
fueconorg-11224	124	12	users	user	NOUN
fueconorg-11224	124	13	of	of	ADP
fueconorg-11224	124	14	information	information	NOUN
fueconorg-11224	124	15	from	from	ADP
fueconorg-11224	124	16	financial	financial	ADJ
fueconorg-11224	124	17	statements	statement	NOUN
fueconorg-11224	124	18	by	by	ADP
fueconorg-11224	124	19	modifying	modify	VERB
fueconorg-11224	124	20	their	their	PRON
fueconorg-11224	124	21	opinion	opinion	NOUN
fueconorg-11224	124	22	.	.	PUNCT
fueconorg-11224	125	1	however	however	ADV
fueconorg-11224	125	2	,	,	PUNCT
fueconorg-11224	125	3	if	if	SCONJ
fueconorg-11224	125	4	we	we	PRON
fueconorg-11224	125	5	analyze	analyze	VERB
fueconorg-11224	125	6	modified	modified	ADJ
fueconorg-11224	125	7	opinions	opinion	NOUN
fueconorg-11224	125	8	in	in	ADP
fueconorg-11224	125	9	relation	relation	NOUN
fueconorg-11224	125	10	to	to	ADP
fueconorg-11224	125	11	non	non	ADJ
fueconorg-11224	125	12	/	/	NOUN
fueconorg-11224	125	13	identification	identification	NOUN
fueconorg-11224	125	14	of	of	ADP
fueconorg-11224	125	15	em	em	PRON
fueconorg-11224	125	16	,	,	PUNCT
fueconorg-11224	125	17	the	the	DET
fueconorg-11224	125	18	situation	situation	NOUN
fueconorg-11224	125	19	may	may	AUX
fueconorg-11224	125	20	change	change	VERB
fueconorg-11224	125	21	.	.	PUNCT
fueconorg-11224	126	1	table	table	NOUN
fueconorg-11224	126	2	4	4	NUM
fueconorg-11224	126	3	presents	present	VERB
fueconorg-11224	126	4	the	the	DET
fueconorg-11224	126	5	types	type	NOUN
fueconorg-11224	126	6	of	of	ADP
fueconorg-11224	126	7	modified	modify	VERB
fueconorg-11224	126	8	auditor	auditor	NOUN
fueconorg-11224	126	9	opinion	opinion	NOUN
fueconorg-11224	126	10	on	on	ADP
fueconorg-11224	126	11	financial	financial	ADJ
fueconorg-11224	126	12	statements	statement	NOUN
fueconorg-11224	126	13	of	of	ADP
fueconorg-11224	126	14	state	state	NOUN
fueconorg-11224	126	15	-	-	PUNCT
fueconorg-11224	126	16	owned	own	VERB
fueconorg-11224	126	17	companies	company	NOUN
fueconorg-11224	126	18	in	in	ADP
fueconorg-11224	126	19	which	which	PRON
fueconorg-11224	126	20	em	em	PRON
fueconorg-11224	126	21	has	have	AUX
fueconorg-11224	126	22	been	be	AUX
fueconorg-11224	126	23	identified	identify	VERB
fueconorg-11224	126	24	.	.	PUNCT
fueconorg-11224	127	1	as	as	SCONJ
fueconorg-11224	127	2	the	the	DET
fueconorg-11224	127	3	table	table	NOUN
fueconorg-11224	127	4	shows	show	VERB
fueconorg-11224	127	5	,	,	PUNCT
fueconorg-11224	127	6	as	as	ADV
fueconorg-11224	127	7	many	many	ADJ
fueconorg-11224	127	8	as	as	ADP
fueconorg-11224	127	9	22	22	NUM
fueconorg-11224	127	10	state	state	NOUN
fueconorg-11224	127	11	-	-	PUNCT
fueconorg-11224	127	12	owned	own	VERB
fueconorg-11224	127	13	companies	company	NOUN
fueconorg-11224	127	14	in	in	ADP
fueconorg-11224	127	15	which	which	PRON
fueconorg-11224	127	16	em	em	PRON
fueconorg-11224	127	17	was	be	AUX
fueconorg-11224	127	18	identified	identify	VERB
fueconorg-11224	127	19	received	receive	VERB
fueconorg-11224	127	20	a	a	DET
fueconorg-11224	127	21	modified	modify	VERB
fueconorg-11224	127	22	auditor	auditor	NOUN
fueconorg-11224	127	23	opinion	opinion	NOUN
fueconorg-11224	127	24	(	(	PUNCT
fueconorg-11224	127	25	which	which	PRON
fueconorg-11224	127	26	makes	make	VERB
fueconorg-11224	127	27	up	up	ADP
fueconorg-11224	127	28	95.65	95.65	NUM
fueconorg-11224	127	29	%	%	NOUN
fueconorg-11224	127	30	of	of	ADP
fueconorg-11224	127	31	the	the	DET
fueconorg-11224	127	32	total	total	NOUN
fueconorg-11224	127	33	of	of	ADP
fueconorg-11224	127	34	23	23	NUM
fueconorg-11224	127	35	)	)	PUNCT
fueconorg-11224	127	36	.	.	PUNCT
fueconorg-11224	128	1	table	table	NOUN
fueconorg-11224	128	2	4	4	NUM
fueconorg-11224	128	3	modification	modification	NOUN
fueconorg-11224	128	4	of	of	ADP
fueconorg-11224	128	5	audit	audit	NOUN
fueconorg-11224	128	6	opinion	opinion	NOUN
fueconorg-11224	128	7	in	in	ADP
fueconorg-11224	128	8	state	state	NOUN
fueconorg-11224	128	9	-	-	PUNCT
fueconorg-11224	128	10	owned	own	VERB
fueconorg-11224	128	11	companies	company	NOUN
fueconorg-11224	128	12	in	in	ADP
fueconorg-11224	128	13	which	which	PRON
fueconorg-11224	128	14	em	em	PRON
fueconorg-11224	128	15	has	have	AUX
fueconorg-11224	128	16	been	be	AUX
fueconorg-11224	128	17	identified	identify	VERB
fueconorg-11224	128	18	type	type	NOUN
fueconorg-11224	128	19	of	of	ADP
fueconorg-11224	128	20	modified	modify	VERB
fueconorg-11224	128	21	opinion	opinion	NOUN
fueconorg-11224	128	22	number	number	NOUN
fueconorg-11224	128	23	of	of	ADP
fueconorg-11224	128	24	state	state	NOUN
fueconorg-11224	128	25	-	-	PUNCT
fueconorg-11224	128	26	owned	own	VERB
fueconorg-11224	128	27	companies	company	NOUN
fueconorg-11224	128	28	with	with	ADP
fueconorg-11224	128	29	identified	identify	VERB
fueconorg-11224	128	30	em	em	PRON
fueconorg-11224	128	31	with	with	ADP
fueconorg-11224	128	32	exception	exception	NOUN
fueconorg-11224	128	33	/	/	SYM
fueconorg-11224	128	34	s	s	PART
fueconorg-11224	128	35	19	19	NUM
fueconorg-11224	128	36	adverse	adverse	ADJ
fueconorg-11224	128	37	2	2	NUM
fueconorg-11224	128	38	disclaimer	disclaimer	NOUN
fueconorg-11224	128	39	of	of	ADP
fueconorg-11224	128	40	opinion	opinion	NOUN
fueconorg-11224	128	41	1	1	NUM
fueconorg-11224	128	42	total	total	ADJ
fueconorg-11224	128	43	22	22	NUM
fueconorg-11224	128	44	source	source	NOUN
fueconorg-11224	128	45	:	:	PUNCT
fueconorg-11224	128	46	authors	author	NOUN
fueconorg-11224	128	47	’	’	PART
fueconorg-11224	128	48	calculation	calculation	NOUN
fueconorg-11224	128	49	based	base	VERB
fueconorg-11224	128	50	on	on	ADP
fueconorg-11224	128	51	the	the	DET
fueconorg-11224	128	52	analysis	analysis	NOUN
fueconorg-11224	128	53	of	of	ADP
fueconorg-11224	128	54	the	the	DET
fueconorg-11224	128	55	audit	audit	NOUN
fueconorg-11224	128	56	reports	report	NOUN
fueconorg-11224	128	57	of	of	ADP
fueconorg-11224	128	58	these	these	DET
fueconorg-11224	128	59	state	state	NOUN
fueconorg-11224	128	60	-	-	PUNCT
fueconorg-11224	128	61	owned	own	VERB
fueconorg-11224	128	62	companies	company	NOUN
fueconorg-11224	128	63	and	and	CCONJ
fueconorg-11224	128	64	especially	especially	ADV
fueconorg-11224	128	65	the	the	DET
fueconorg-11224	128	66	summary	summary	NOUN
fueconorg-11224	128	67	of	of	ADP
fueconorg-11224	128	68	detected	detect	VERB
fueconorg-11224	128	69	irregularities	irregularity	NOUN
fueconorg-11224	128	70	and	and	CCONJ
fueconorg-11224	128	71	the	the	DET
fueconorg-11224	128	72	stated	stated	ADJ
fueconorg-11224	128	73	basis	basis	NOUN
fueconorg-11224	128	74	for	for	ADP
fueconorg-11224	128	75	expressing	express	VERB
fueconorg-11224	128	76	a	a	DET
fueconorg-11224	128	77	modified	modified	ADJ
fueconorg-11224	128	78	opinion	opinion	NOUN
fueconorg-11224	128	79	,	,	PUNCT
fueconorg-11224	128	80	the	the	DET
fueconorg-11224	128	81	auditors	auditor	NOUN
fueconorg-11224	128	82	identified	identify	VERB
fueconorg-11224	128	83	20	20	NUM
fueconorg-11224	128	84	state	state	NOUN
fueconorg-11224	128	85	-	-	PUNCT
fueconorg-11224	128	86	owned	own	VERB
fueconorg-11224	128	87	companies	company	NOUN
fueconorg-11224	128	88	that	that	PRON
fueconorg-11224	128	89	manipulated	manipulate	VERB
fueconorg-11224	128	90	earnings	earning	NOUN
fueconorg-11224	128	91	by	by	ADP
fueconorg-11224	128	92	overestimating	overestimate	VERB
fueconorg-11224	128	93	or	or	CCONJ
fueconorg-11224	128	94	underestimating	underestimating	ADJ
fueconorg-11224	128	95	income	income	NOUN
fueconorg-11224	128	96	and	and	CCONJ
fueconorg-11224	128	97	expenses	expense	NOUN
fueconorg-11224	128	98	.	.	PUNCT
fueconorg-11224	129	1	of	of	ADP
fueconorg-11224	129	2	those	those	DET
fueconorg-11224	129	3	20	20	NUM
fueconorg-11224	129	4	state	state	NOUN
fueconorg-11224	129	5	-	-	PUNCT
fueconorg-11224	129	6	owned	own	VERB
fueconorg-11224	129	7	companies	company	NOUN
fueconorg-11224	129	8	,	,	PUNCT
fueconorg-11224	129	9	17	17	NUM
fueconorg-11224	129	10	were	be	AUX
fueconorg-11224	129	11	found	find	VERB
fueconorg-11224	129	12	to	to	PART
fueconorg-11224	129	13	have	have	AUX
fueconorg-11224	129	14	manipulated	manipulate	VERB
fueconorg-11224	129	15	revenues	revenue	NOUN
fueconorg-11224	129	16	and	and	CCONJ
fueconorg-11224	129	17	expenses	expense	NOUN
fueconorg-11224	129	18	,	,	PUNCT
fueconorg-11224	129	19	which	which	PRON
fueconorg-11224	129	20	had	have	VERB
fueconorg-11224	129	21	a	a	DET
fueconorg-11224	129	22	material	material	NOUN
fueconorg-11224	129	23	but	but	CCONJ
fueconorg-11224	129	24	not	not	PART
fueconorg-11224	129	25	pervasive	pervasive	ADJ
fueconorg-11224	129	26	effect	effect	NOUN
fueconorg-11224	129	27	on	on	ADP
fueconorg-11224	129	28	the	the	DET
fueconorg-11224	129	29	financial	financial	ADJ
fueconorg-11224	129	30	statements	statement	NOUN
fueconorg-11224	129	31	,	,	PUNCT
fueconorg-11224	129	32	which	which	PRON
fueconorg-11224	129	33	is	be	AUX
fueconorg-11224	129	34	why	why	SCONJ
fueconorg-11224	129	35	those	those	DET
fueconorg-11224	129	36	companies	company	NOUN
fueconorg-11224	129	37	received	receive	VERB
fueconorg-11224	129	38	a	a	DET
fueconorg-11224	129	39	qualified	qualified	ADJ
fueconorg-11224	129	40	auditor	auditor	NOUN
fueconorg-11224	129	41	opinion	opinion	NOUN
fueconorg-11224	129	42	on	on	ADP
fueconorg-11224	129	43	financial	financial	ADJ
fueconorg-11224	129	44	statements	statement	NOUN
fueconorg-11224	129	45	.	.	PUNCT
fueconorg-11224	130	1	in	in	ADP
fueconorg-11224	130	2	2	2	NUM
fueconorg-11224	130	3	state	state	NOUN
fueconorg-11224	130	4	-	-	PUNCT
fueconorg-11224	130	5	owned	own	VERB
fueconorg-11224	130	6	companies	company	NOUN
fueconorg-11224	130	7	,	,	PUNCT
fueconorg-11224	130	8	the	the	DET
fueconorg-11224	130	9	manipulation	manipulation	NOUN
fueconorg-11224	130	10	had	have	VERB
fueconorg-11224	130	11	a	a	DET
fueconorg-11224	130	12	material	material	NOUN
fueconorg-11224	130	13	and	and	CCONJ
fueconorg-11224	130	14	pervasive	pervasive	ADJ
fueconorg-11224	130	15	effect	effect	NOUN
fueconorg-11224	130	16	on	on	ADP
fueconorg-11224	130	17	financial	financial	ADJ
fueconorg-11224	130	18	statements	statement	NOUN
fueconorg-11224	130	19	,	,	PUNCT
fueconorg-11224	130	20	which	which	PRON
fueconorg-11224	130	21	is	be	AUX
fueconorg-11224	130	22	why	why	SCONJ
fueconorg-11224	130	23	those	those	DET
fueconorg-11224	130	24	companies	company	NOUN
fueconorg-11224	130	25	received	receive	VERB
fueconorg-11224	130	26	a	a	DET
fueconorg-11224	130	27	negative	negative	ADJ
fueconorg-11224	130	28	opinion	opinion	NOUN
fueconorg-11224	130	29	.	.	PUNCT
fueconorg-11224	131	1	in	in	ADP
fueconorg-11224	131	2	one	one	NUM
fueconorg-11224	131	3	company	company	NOUN
fueconorg-11224	131	4	,	,	PUNCT
fueconorg-11224	131	5	the	the	DET
fueconorg-11224	131	6	auditors	auditor	NOUN
fueconorg-11224	131	7	were	be	AUX
fueconorg-11224	131	8	limited	limit	VERB
fueconorg-11224	131	9	in	in	ADP
fueconorg-11224	131	10	gathering	gather	VERB
fueconorg-11224	131	11	enough	enough	ADJ
fueconorg-11224	131	12	relevant	relevant	ADJ
fueconorg-11224	131	13	audit	audit	NOUN
fueconorg-11224	131	14	evidence	evidence	NOUN
fueconorg-11224	131	15	(	(	PUNCT
fueconorg-11224	131	16	which	which	PRON
fueconorg-11224	131	17	may	may	AUX
fueconorg-11224	131	18	be	be	AUX
fueconorg-11224	131	19	a	a	DET
fueconorg-11224	131	20	consequence	consequence	NOUN
fueconorg-11224	131	21	of	of	ADP
fueconorg-11224	131	22	concealment	concealment	NOUN
fueconorg-11224	131	23	of	of	ADP
fueconorg-11224	131	24	evidence	evidence	NOUN
fueconorg-11224	131	25	by	by	ADP
fueconorg-11224	131	26	the	the	DET
fueconorg-11224	131	27	management	management	NOUN
fueconorg-11224	131	28	due	due	ADP
fueconorg-11224	131	29	to	to	ADP
fueconorg-11224	131	30	manipulations	manipulation	NOUN
fueconorg-11224	131	31	)	)	PUNCT
fueconorg-11224	131	32	,	,	PUNCT
fueconorg-11224	131	33	and	and	CCONJ
fueconorg-11224	131	34	the	the	DET
fueconorg-11224	131	35	auditor	auditor	NOUN
fueconorg-11224	131	36	abstained	abstain	VERB
fueconorg-11224	131	37	from	from	ADP
fueconorg-11224	131	38	issuing	issue	VERB
fueconorg-11224	131	39	an	an	DET
fueconorg-11224	131	40	opinion	opinion	NOUN
fueconorg-11224	131	41	at	at	ADP
fueconorg-11224	131	42	that	that	DET
fueconorg-11224	131	43	company	company	NOUN
fueconorg-11224	131	44	.	.	PUNCT
fueconorg-11224	132	1	in	in	ADP
fueconorg-11224	132	2	the	the	DET
fueconorg-11224	132	3	remaining	remain	VERB
fueconorg-11224	132	4	2	2	NUM
fueconorg-11224	132	5	state	state	NOUN
fueconorg-11224	132	6	-	-	PUNCT
fueconorg-11224	132	7	owned	own	VERB
fueconorg-11224	132	8	companies	company	NOUN
fueconorg-11224	132	9	,	,	PUNCT
fueconorg-11224	132	10	the	the	DET
fueconorg-11224	132	11	auditors	auditor	NOUN
fueconorg-11224	132	12	failed	fail	VERB
fueconorg-11224	132	13	to	to	PART
fueconorg-11224	132	14	identify	identify	VERB
fueconorg-11224	132	15	the	the	DET
fueconorg-11224	132	16	manipulation	manipulation	NOUN
fueconorg-11224	132	17	of	of	ADP
fueconorg-11224	132	18	income	income	NOUN
fueconorg-11224	132	19	and	and	CCONJ
fueconorg-11224	132	20	expenses	expense	NOUN
fueconorg-11224	132	21	,	,	PUNCT
fueconorg-11224	132	22	but	but	CCONJ
fueconorg-11224	132	23	based	base	VERB
fueconorg-11224	132	24	their	their	PRON
fueconorg-11224	132	25	qualified	qualified	ADJ
fueconorg-11224	132	26	opinion	opinion	NOUN
fueconorg-11224	132	27	on	on	ADP
fueconorg-11224	132	28	financial	financial	ADJ
fueconorg-11224	132	29	statements	statement	NOUN
fueconorg-11224	132	30	on	on	ADP
fueconorg-11224	132	31	non	non	ADJ
fueconorg-11224	132	32	-	-	ADJ
fueconorg-11224	132	33	up	up	ADP
fueconorg-11224	132	34	-	-	PUNCT
fueconorg-11224	132	35	to	to	ADP
fueconorg-11224	132	36	-	-	PUNCT
fueconorg-11224	132	37	date	date	NOUN
fueconorg-11224	132	38	records	record	NOUN
fueconorg-11224	132	39	and	and	CCONJ
fueconorg-11224	132	40	non	non	NOUN
fueconorg-11224	132	41	-	-	NOUN
fueconorg-11224	132	42	compliance	compliance	NOUN
fueconorg-11224	132	43	of	of	ADP
fueconorg-11224	132	44	data	datum	NOUN
fueconorg-11224	132	45	with	with	ADP
fueconorg-11224	132	46	relevant	relevant	ADJ
fueconorg-11224	132	47	state	state	NOUN
fueconorg-11224	132	48	institutions	institution	NOUN
fueconorg-11224	132	49	.	.	PUNCT
fueconorg-11224	133	1	based	base	VERB
fueconorg-11224	133	2	on	on	ADP
fueconorg-11224	133	3	this	this	DET
fueconorg-11224	133	4	analysis	analysis	NOUN
fueconorg-11224	133	5	,	,	PUNCT
fueconorg-11224	133	6	it	it	PRON
fueconorg-11224	133	7	would	would	AUX
fueconorg-11224	133	8	be	be	AUX
fueconorg-11224	133	9	unrealistic	unrealistic	ADJ
fueconorg-11224	133	10	to	to	PART
fueconorg-11224	133	11	criticize	criticize	VERB
fueconorg-11224	133	12	the	the	DET
fueconorg-11224	133	13	quality	quality	NOUN
fueconorg-11224	133	14	of	of	ADP
fueconorg-11224	133	15	the	the	DET
fueconorg-11224	133	16	audit	audit	NOUN
fueconorg-11224	133	17	procedures	procedure	NOUN
fueconorg-11224	133	18	implemented	implement	VERB
fueconorg-11224	133	19	,	,	PUNCT
fueconorg-11224	133	20	because	because	SCONJ
fueconorg-11224	133	21	out	out	ADP
fueconorg-11224	133	22	of	of	ADP
fueconorg-11224	133	23	23	23	NUM
fueconorg-11224	133	24	state	state	NOUN
fueconorg-11224	133	25	-	-	PUNCT
fueconorg-11224	133	26	owned	own	VERB
fueconorg-11224	133	27	companies	company	NOUN
fueconorg-11224	133	28	where	where	SCONJ
fueconorg-11224	133	29	em	em	PRON
fueconorg-11224	133	30	was	be	AUX
fueconorg-11224	133	31	identified	identify	VERB
fueconorg-11224	133	32	,	,	PUNCT
fueconorg-11224	133	33	22	22	NUM
fueconorg-11224	133	34	received	receive	VERB
fueconorg-11224	133	35	a	a	DET
fueconorg-11224	133	36	modified	modified	ADJ
fueconorg-11224	133	37	opinion	opinion	NOUN
fueconorg-11224	133	38	on	on	ADP
fueconorg-11224	133	39	the	the	DET
fueconorg-11224	133	40	financial	financial	ADJ
fueconorg-11224	133	41	statements	statement	NOUN
fueconorg-11224	133	42	,	,	PUNCT
fueconorg-11224	133	43	while	while	SCONJ
fueconorg-11224	133	44	in	in	ADP
fueconorg-11224	133	45	one	one	NUM
fueconorg-11224	133	46	company	company	NOUN
fueconorg-11224	133	47	the	the	DET
fueconorg-11224	133	48	auditors	auditor	NOUN
fueconorg-11224	133	49	made	make	VERB
fueconorg-11224	133	50	an	an	DET
fueconorg-11224	133	51	omission	omission	NOUN
fueconorg-11224	133	52	.	.	PUNCT
fueconorg-11224	134	1	on	on	ADP
fueconorg-11224	134	2	the	the	DET
fueconorg-11224	134	3	other	other	ADJ
fueconorg-11224	134	4	hand	hand	NOUN
fueconorg-11224	134	5	,	,	PUNCT
fueconorg-11224	134	6	if	if	SCONJ
fueconorg-11224	134	7	we	we	PRON
fueconorg-11224	134	8	looked	look	VERB
fueconorg-11224	134	9	at	at	ADP
fueconorg-11224	134	10	the	the	DET
fueconorg-11224	134	11	32	32	NUM
fueconorg-11224	134	12	state	state	NOUN
fueconorg-11224	134	13	-	-	PUNCT
fueconorg-11224	134	14	owned	own	VERB
fueconorg-11224	134	15	companies	company	NOUN
fueconorg-11224	134	16	that	that	PRON
fueconorg-11224	134	17	received	receive	VERB
fueconorg-11224	134	18	a	a	DET
fueconorg-11224	134	19	modified	modified	ADJ
fueconorg-11224	134	20	opinion	opinion	NOUN
fueconorg-11224	134	21	and	and	CCONJ
fueconorg-11224	134	22	the	the	DET
fueconorg-11224	134	23	da	da	NOUN
fueconorg-11224	134	24	did	do	AUX
fueconorg-11224	134	25	not	not	PART
fueconorg-11224	134	26	indicate	indicate	VERB
fueconorg-11224	134	27	that	that	SCONJ
fueconorg-11224	134	28	,	,	PUNCT
fueconorg-11224	134	29	then	then	ADV
fueconorg-11224	134	30	we	we	PRON
fueconorg-11224	134	31	could	could	AUX
fueconorg-11224	134	32	look	look	VERB
fueconorg-11224	134	33	for	for	ADP
fueconorg-11224	134	34	the	the	DET
fueconorg-11224	134	35	answer	answer	NOUN
fueconorg-11224	134	36	in	in	ADP
fueconorg-11224	134	37	the	the	DET
fueconorg-11224	134	38	em	em	PROPN
fueconorg-11224	134	39	category	category	NOUN
fueconorg-11224	134	40	.	.	PUNCT
fueconorg-11224	135	1	more	more	ADV
fueconorg-11224	135	2	precisely	precisely	ADV
fueconorg-11224	135	3	,	,	PUNCT
fueconorg-11224	135	4	ronen	ronen	PROPN
fueconorg-11224	135	5	&	&	CCONJ
fueconorg-11224	135	6	yaari	yaari	PROPN
fueconorg-11224	135	7	(	(	PUNCT
fueconorg-11224	135	8	2008	2008	NUM
fueconorg-11224	135	9	)	)	PUNCT
fueconorg-11224	135	10	“	"	PUNCT
fueconorg-11224	135	11	classify	classify	VERB
fueconorg-11224	135	12	em	em	PRON
fueconorg-11224	135	13	in	in	ADP
fueconorg-11224	135	14	three	three	NUM
fueconorg-11224	135	15	distinct	distinct	ADJ
fueconorg-11224	135	16	groups	group	NOUN
fueconorg-11224	135	17	:	:	PUNCT
fueconorg-11224	135	18	▪	▪	X
fueconorg-11224	135	19	white	white	ADJ
fueconorg-11224	135	20	em	em	PRON
fueconorg-11224	135	21	(	(	PUNCT
fueconorg-11224	135	22	beneficial	beneficial	ADJ
fueconorg-11224	135	23	)	)	PUNCT
fueconorg-11224	135	24	enhances	enhance	VERB
fueconorg-11224	135	25	the	the	DET
fueconorg-11224	135	26	transparency	transparency	NOUN
fueconorg-11224	135	27	of	of	ADP
fueconorg-11224	135	28	reports	report	NOUN
fueconorg-11224	135	29	,	,	PUNCT
fueconorg-11224	135	30	▪	▪	X
fueconorg-11224	135	31	gray	gray	ADJ
fueconorg-11224	135	32	–	–	PUNCT
fueconorg-11224	135	33	managing	manage	VERB
fueconorg-11224	135	34	reports	report	NOUN
fueconorg-11224	135	35	within	within	ADP
fueconorg-11224	135	36	the	the	DET
fueconorg-11224	135	37	boundaries	boundary	NOUN
fueconorg-11224	135	38	of	of	ADP
fueconorg-11224	135	39	compliance	compliance	NOUN
fueconorg-11224	135	40	with	with	ADP
fueconorg-11224	135	41	bright	bright	ADJ
fueconorg-11224	135	42	-	-	PUNCT
fueconorg-11224	135	43	line	line	NOUN
fueconorg-11224	135	44	standards	standard	NOUN
fueconorg-11224	135	45	(	(	PUNCT
fueconorg-11224	135	46	gray	gray	ADJ
fueconorg-11224	135	47	)	)	PUNCT
fueconorg-11224	135	48	,	,	PUNCT
fueconorg-11224	135	49	which	which	PRON
fueconorg-11224	135	50	could	could	AUX
fueconorg-11224	135	51	be	be	AUX
fueconorg-11224	135	52	either	either	CCONJ
fueconorg-11224	135	53	opportunistic	opportunistic	ADJ
fueconorg-11224	135	54	or	or	CCONJ
fueconorg-11224	135	55	efficiency	efficiency	NOUN
fueconorg-11224	135	56	enhancing	enhance	VERB
fueconorg-11224	135	57	and	and	CCONJ
fueconorg-11224	135	58	▪	▪	ADJ
fueconorg-11224	135	59	black	black	ADJ
fueconorg-11224	135	60	–	–	PUNCT
fueconorg-11224	135	61	black	black	ADJ
fueconorg-11224	135	62	earnings	earning	NOUN
fueconorg-11224	135	63	management	management	NOUN
fueconorg-11224	135	64	involves	involve	VERB
fueconorg-11224	135	65	absolute	absolute	ADJ
fueconorg-11224	135	66	misrepresentation	misrepresentation	NOUN
fueconorg-11224	135	67	.	.	PUNCT
fueconorg-11224	136	1	it	it	PRON
fueconorg-11224	136	2	assumes	assume	VERB
fueconorg-11224	136	3	practices	practice	NOUN
fueconorg-11224	136	4	intended	intend	VERB
fueconorg-11224	136	5	to	to	PART
fueconorg-11224	136	6	misrepresent	misrepresent	VERB
fueconorg-11224	136	7	or	or	CCONJ
fueconorg-11224	136	8	reduce	reduce	VERB
fueconorg-11224	136	9	transparency	transparency	NOUN
fueconorg-11224	136	10	in	in	ADP
fueconorg-11224	136	11	financial	financial	ADJ
fueconorg-11224	136	12	statements	statement	NOUN
fueconorg-11224	136	13	.	.	PUNCT
fueconorg-11224	136	14	”	"	PUNCT
fueconorg-11224	137	1	294	294	NUM
fueconorg-11224	137	2	m.	m.	NOUN
fueconorg-11224	137	3	đorđević	đorđević	NOUN
fueconorg-11224	137	4	,	,	PUNCT
fueconorg-11224	137	5	d.	d.	PROPN
fueconorg-11224	137	6	spasić	spasić	VERB
fueconorg-11224	137	7	therefore	therefore	ADV
fueconorg-11224	137	8	,	,	PUNCT
fueconorg-11224	137	9	in	in	ADP
fueconorg-11224	137	10	32	32	NUM
fueconorg-11224	137	11	companies	company	NOUN
fueconorg-11224	137	12	in	in	ADP
fueconorg-11224	137	13	which	which	PRON
fueconorg-11224	137	14	no	no	INTJ
fueconorg-11224	137	15	em	em	PRON
fueconorg-11224	137	16	was	be	AUX
fueconorg-11224	137	17	identified	identify	VERB
fueconorg-11224	137	18	and	and	CCONJ
fueconorg-11224	137	19	which	which	PRON
fueconorg-11224	137	20	received	receive	VERB
fueconorg-11224	137	21	a	a	DET
fueconorg-11224	137	22	modified	modify	VERB
fueconorg-11224	137	23	auditor	auditor	NOUN
fueconorg-11224	137	24	’s	’s	PART
fueconorg-11224	137	25	opinion	opinion	NOUN
fueconorg-11224	137	26	on	on	ADP
fueconorg-11224	137	27	the	the	DET
fueconorg-11224	137	28	financial	financial	ADJ
fueconorg-11224	137	29	statements	statement	NOUN
fueconorg-11224	137	30	,	,	PUNCT
fueconorg-11224	137	31	it	it	PRON
fueconorg-11224	137	32	is	be	AUX
fueconorg-11224	137	33	possible	possible	ADJ
fueconorg-11224	137	34	that	that	SCONJ
fueconorg-11224	137	35	the	the	DET
fueconorg-11224	137	36	auditors	auditor	NOUN
fueconorg-11224	137	37	identified	identify	VERB
fueconorg-11224	137	38	the	the	DET
fueconorg-11224	137	39	so	so	ADV
fueconorg-11224	137	40	-	-	PUNCT
fueconorg-11224	137	41	called	call	VERB
fueconorg-11224	137	42	gray	gray	ADJ
fueconorg-11224	137	43	em	em	PRON
fueconorg-11224	137	44	.	.	PUNCT
fueconorg-11224	138	1	5	5	X
fueconorg-11224	138	2	.	.	X
fueconorg-11224	138	3	conclusion	conclusion	NOUN
fueconorg-11224	138	4	earnings	earning	NOUN
fueconorg-11224	138	5	management	management	NOUN
fueconorg-11224	138	6	assumes	assume	VERB
fueconorg-11224	138	7	one	one	NUM
fueconorg-11224	138	8	of	of	ADP
fueconorg-11224	138	9	the	the	DET
fueconorg-11224	138	10	strategies	strategy	NOUN
fueconorg-11224	138	11	of	of	ADP
fueconorg-11224	138	12	financial	financial	ADJ
fueconorg-11224	138	13	result	result	NOUN
fueconorg-11224	138	14	’	'	PUNCT
fueconorg-11224	138	15	manipulation	manipulation	NOUN
fueconorg-11224	138	16	,	,	PUNCT
fueconorg-11224	138	17	where	where	SCONJ
fueconorg-11224	138	18	the	the	DET
fueconorg-11224	138	19	management	management	NOUN
fueconorg-11224	138	20	tends	tend	VERB
fueconorg-11224	138	21	to	to	PART
fueconorg-11224	138	22	show	show	VERB
fueconorg-11224	138	23	a	a	DET
fueconorg-11224	138	24	changed	change	VERB
fueconorg-11224	138	25	impression	impression	NOUN
fueconorg-11224	138	26	of	of	ADP
fueconorg-11224	138	27	the	the	DET
fueconorg-11224	138	28	business	business	NOUN
fueconorg-11224	138	29	by	by	ADP
fueconorg-11224	138	30	a	a	DET
fueconorg-11224	138	31	legitimate	legitimate	ADJ
fueconorg-11224	138	32	choice	choice	NOUN
fueconorg-11224	138	33	of	of	ADP
fueconorg-11224	138	34	accounting	accounting	NOUN
fueconorg-11224	138	35	procedures	procedure	NOUN
fueconorg-11224	138	36	or	or	CCONJ
fueconorg-11224	138	37	a	a	DET
fueconorg-11224	138	38	deliberate	deliberate	ADJ
fueconorg-11224	138	39	omission	omission	NOUN
fueconorg-11224	138	40	of	of	ADP
fueconorg-11224	138	41	material	material	NOUN
fueconorg-11224	138	42	facts	fact	NOUN
fueconorg-11224	138	43	.	.	PUNCT
fueconorg-11224	139	1	although	although	SCONJ
fueconorg-11224	139	2	it	it	PRON
fueconorg-11224	139	3	was	be	AUX
fueconorg-11224	139	4	initially	initially	ADV
fueconorg-11224	139	5	associated	associate	VERB
fueconorg-11224	139	6	with	with	ADP
fueconorg-11224	139	7	companies	company	NOUN
fueconorg-11224	139	8	in	in	ADP
fueconorg-11224	139	9	the	the	DET
fueconorg-11224	139	10	private	private	ADJ
fueconorg-11224	139	11	sector	sector	NOUN
fueconorg-11224	139	12	,	,	PUNCT
fueconorg-11224	139	13	the	the	DET
fueconorg-11224	139	14	concept	concept	NOUN
fueconorg-11224	139	15	of	of	ADP
fueconorg-11224	139	16	em	em	PRON
fueconorg-11224	139	17	is	be	AUX
fueconorg-11224	139	18	increasingly	increasingly	ADV
fueconorg-11224	139	19	discussed	discuss	VERB
fueconorg-11224	139	20	in	in	ADP
fueconorg-11224	139	21	the	the	DET
fueconorg-11224	139	22	public	public	ADJ
fueconorg-11224	139	23	sector	sector	NOUN
fueconorg-11224	139	24	as	as	ADV
fueconorg-11224	139	25	well	well	ADV
fueconorg-11224	139	26	.	.	PUNCT
fueconorg-11224	140	1	this	this	PRON
fueconorg-11224	140	2	is	be	AUX
fueconorg-11224	140	3	primarily	primarily	ADV
fueconorg-11224	140	4	in	in	ADP
fueconorg-11224	140	5	state	state	NOUN
fueconorg-11224	140	6	-	-	PUNCT
fueconorg-11224	140	7	owned	own	VERB
fueconorg-11224	140	8	companies	company	NOUN
fueconorg-11224	140	9	that	that	PRON
fueconorg-11224	140	10	use	use	VERB
fueconorg-11224	140	11	the	the	DET
fueconorg-11224	140	12	accrual	accrual	ADJ
fueconorg-11224	140	13	basis	basis	NOUN
fueconorg-11224	140	14	of	of	ADP
fueconorg-11224	140	15	accounting	accounting	NOUN
fueconorg-11224	140	16	,	,	PUNCT
fueconorg-11224	140	17	which	which	PRON
fueconorg-11224	140	18	is	be	AUX
fueconorg-11224	140	19	also	also	ADV
fueconorg-11224	140	20	the	the	DET
fueconorg-11224	140	21	case	case	NOUN
fueconorg-11224	140	22	with	with	ADP
fueconorg-11224	140	23	stateowned	stateowned	ADJ
fueconorg-11224	140	24	companies	company	NOUN
fueconorg-11224	140	25	in	in	ADP
fueconorg-11224	140	26	the	the	DET
fueconorg-11224	140	27	republic	republic	NOUN
fueconorg-11224	140	28	of	of	ADP
fueconorg-11224	140	29	serbia	serbia	PROPN
fueconorg-11224	140	30	.	.	PUNCT
fueconorg-11224	141	1	in	in	ADP
fueconorg-11224	141	2	addition	addition	NOUN
fueconorg-11224	141	3	,	,	PUNCT
fueconorg-11224	141	4	state	state	NOUN
fueconorg-11224	141	5	-	-	PUNCT
fueconorg-11224	141	6	owned	own	VERB
fueconorg-11224	141	7	companies	company	NOUN
fueconorg-11224	141	8	are	be	AUX
fueconorg-11224	141	9	increasingly	increasingly	ADV
fueconorg-11224	141	10	exposed	expose	VERB
fueconorg-11224	141	11	to	to	ADP
fueconorg-11224	141	12	competition	competition	NOUN
fueconorg-11224	141	13	,	,	PUNCT
fueconorg-11224	141	14	along	along	ADP
fueconorg-11224	141	15	with	with	ADP
fueconorg-11224	141	16	strict	strict	ADJ
fueconorg-11224	141	17	budget	budget	NOUN
fueconorg-11224	141	18	constraints	constraint	NOUN
fueconorg-11224	141	19	and	and	CCONJ
fueconorg-11224	141	20	institutional	institutional	ADJ
fueconorg-11224	141	21	and	and	CCONJ
fueconorg-11224	141	22	management	management	NOUN
fueconorg-11224	141	23	changes	change	NOUN
fueconorg-11224	141	24	,	,	PUNCT
fueconorg-11224	141	25	which	which	PRON
fueconorg-11224	141	26	results	result	VERB
fueconorg-11224	141	27	in	in	ADP
fueconorg-11224	141	28	the	the	DET
fueconorg-11224	141	29	management	management	NOUN
fueconorg-11224	141	30	's	's	PART
fueconorg-11224	141	31	desire	desire	NOUN
fueconorg-11224	141	32	to	to	PART
fueconorg-11224	141	33	make	make	VERB
fueconorg-11224	141	34	appropriate	appropriate	ADJ
fueconorg-11224	141	35	interventions	intervention	NOUN
fueconorg-11224	141	36	in	in	ADP
fueconorg-11224	141	37	the	the	DET
fueconorg-11224	141	38	financial	financial	ADJ
fueconorg-11224	141	39	reporting	reporting	NOUN
fueconorg-11224	141	40	process	process	NOUN
fueconorg-11224	141	41	in	in	ADP
fueconorg-11224	141	42	order	order	NOUN
fueconorg-11224	141	43	to	to	PART
fueconorg-11224	141	44	achieve	achieve	VERB
fueconorg-11224	141	45	some	some	DET
fueconorg-11224	141	46	specific	specific	ADJ
fueconorg-11224	141	47	goal	goal	NOUN
fueconorg-11224	141	48	.	.	PUNCT
fueconorg-11224	142	1	as	as	SCONJ
fueconorg-11224	142	2	ем	ем	PRON
fueconorg-11224	142	3	seriously	seriously	ADV
fueconorg-11224	142	4	questions	question	VERB
fueconorg-11224	142	5	the	the	DET
fueconorg-11224	142	6	truthfulness	truthfulness	ADJ
fueconorg-11224	142	7	and	and	CCONJ
fueconorg-11224	142	8	reliability	reliability	NOUN
fueconorg-11224	142	9	of	of	ADP
fueconorg-11224	142	10	information	information	NOUN
fueconorg-11224	142	11	in	in	ADP
fueconorg-11224	142	12	financial	financial	ADJ
fueconorg-11224	142	13	reports	report	NOUN
fueconorg-11224	142	14	,	,	PUNCT
fueconorg-11224	142	15	and	and	CCONJ
fueconorg-11224	142	16	auditing	auditing	NOUN
fueconorg-11224	142	17	is	be	AUX
fueconorg-11224	142	18	one	one	NUM
fueconorg-11224	142	19	of	of	ADP
fueconorg-11224	142	20	the	the	DET
fueconorg-11224	142	21	most	most	ADV
fueconorg-11224	142	22	important	important	ADJ
fueconorg-11224	142	23	links	link	NOUN
fueconorg-11224	142	24	in	in	ADP
fueconorg-11224	142	25	the	the	DET
fueconorg-11224	142	26	supply	supply	NOUN
fueconorg-11224	142	27	chain	chain	NOUN
fueconorg-11224	142	28	of	of	ADP
fueconorg-11224	142	29	financial	financial	ADJ
fueconorg-11224	142	30	reporting	reporting	NOUN
fueconorg-11224	142	31	quality	quality	NOUN
fueconorg-11224	142	32	,	,	PUNCT
fueconorg-11224	142	33	the	the	DET
fueconorg-11224	142	34	question	question	NOUN
fueconorg-11224	142	35	of	of	ADP
fueconorg-11224	142	36	the	the	DET
fueconorg-11224	142	37	ability	ability	NOUN
fueconorg-11224	142	38	of	of	ADP
fueconorg-11224	142	39	auditors	auditor	NOUN
fueconorg-11224	142	40	to	to	PART
fueconorg-11224	142	41	recognize	recognize	VERB
fueconorg-11224	142	42	em	em	PRON
fueconorg-11224	142	43	is	be	AUX
fueconorg-11224	142	44	increasingly	increasingly	ADV
fueconorg-11224	142	45	highlighted	highlight	VERB
fueconorg-11224	142	46	.	.	PUNCT
fueconorg-11224	143	1	users	user	NOUN
fueconorg-11224	143	2	of	of	ADP
fueconorg-11224	143	3	information	information	NOUN
fueconorg-11224	143	4	from	from	ADP
fueconorg-11224	143	5	financial	financial	ADJ
fueconorg-11224	143	6	statements	statement	NOUN
fueconorg-11224	143	7	expect	expect	VERB
fueconorg-11224	143	8	the	the	DET
fueconorg-11224	143	9	audit	audit	NOUN
fueconorg-11224	143	10	to	to	PART
fueconorg-11224	143	11	adequately	adequately	ADV
fueconorg-11224	143	12	control	control	VERB
fueconorg-11224	143	13	the	the	DET
fueconorg-11224	143	14	correct	correct	ADJ
fueconorg-11224	143	15	application	application	NOUN
fueconorg-11224	143	16	of	of	ADP
fueconorg-11224	143	17	accounting	accounting	NOUN
fueconorg-11224	143	18	standards	standard	NOUN
fueconorg-11224	143	19	,	,	PUNCT
fueconorg-11224	143	20	pre	pre	ADJ
fueconorg-11224	143	21	-	-	ADJ
fueconorg-11224	143	22	defined	define	VERB
fueconorg-11224	143	23	accounting	accounting	NOUN
fueconorg-11224	143	24	policies	policy	NOUN
fueconorg-11224	143	25	and	and	CCONJ
fueconorg-11224	143	26	procedures	procedure	NOUN
fueconorg-11224	143	27	and	and	CCONJ
fueconorg-11224	143	28	,	,	PUNCT
fueconorg-11224	143	29	accordingly	accordingly	ADV
fueconorg-11224	143	30	,	,	PUNCT
fueconorg-11224	143	31	to	to	PART
fueconorg-11224	143	32	express	express	VERB
fueconorg-11224	143	33	their	their	PRON
fueconorg-11224	143	34	opinion	opinion	NOUN
fueconorg-11224	143	35	on	on	ADP
fueconorg-11224	143	36	the	the	DET
fueconorg-11224	143	37	objectivity	objectivity	NOUN
fueconorg-11224	143	38	and	and	CCONJ
fueconorg-11224	143	39	fairness	fairness	NOUN
fueconorg-11224	143	40	of	of	ADP
fueconorg-11224	143	41	the	the	DET
fueconorg-11224	143	42	financial	financial	ADJ
fueconorg-11224	143	43	statements	statement	NOUN
fueconorg-11224	143	44	,	,	PUNCT
fueconorg-11224	143	45	i.e.	i.e.	X
fueconorg-11224	143	46	on	on	ADP
fueconorg-11224	143	47	whether	whether	SCONJ
fueconorg-11224	143	48	they	they	PRON
fueconorg-11224	143	49	have	have	AUX
fueconorg-11224	143	50	been	be	AUX
fueconorg-11224	143	51	drawn	draw	VERB
fueconorg-11224	143	52	up	up	ADP
fueconorg-11224	143	53	in	in	ADP
fueconorg-11224	143	54	accordance	accordance	NOUN
fueconorg-11224	143	55	with	with	ADP
fueconorg-11224	143	56	all	all	DET
fueconorg-11224	143	57	relevant	relevant	ADJ
fueconorg-11224	143	58	issues	issue	NOUN
fueconorg-11224	143	59	with	with	ADP
fueconorg-11224	143	60	legal	legal	ADJ
fueconorg-11224	143	61	and	and	CCONJ
fueconorg-11224	143	62	professional	professional	ADJ
fueconorg-11224	143	63	regulations	regulation	NOUN
fueconorg-11224	143	64	.	.	PUNCT
fueconorg-11224	144	1	in	in	ADP
fueconorg-11224	144	2	cases	case	NOUN
fueconorg-11224	144	3	of	of	ADP
fueconorg-11224	144	4	identification	identification	NOUN
fueconorg-11224	144	5	of	of	ADP
fueconorg-11224	144	6	ем	ем	PROPN
fueconorg-11224	144	7	,	,	PUNCT
fueconorg-11224	144	8	auditors	auditor	NOUN
fueconorg-11224	144	9	act	act	VERB
fueconorg-11224	144	10	in	in	ADP
fueconorg-11224	144	11	the	the	DET
fueconorg-11224	144	12	public	public	ADJ
fueconorg-11224	144	13	interest	interest	NOUN
fueconorg-11224	144	14	by	by	ADP
fueconorg-11224	144	15	modifying	modify	VERB
fueconorg-11224	144	16	their	their	PRON
fueconorg-11224	144	17	opinion	opinion	NOUN
fueconorg-11224	144	18	.	.	PUNCT
fueconorg-11224	145	1	the	the	DET
fueconorg-11224	145	2	purpose	purpose	NOUN
fueconorg-11224	145	3	of	of	ADP
fueconorg-11224	145	4	the	the	DET
fueconorg-11224	145	5	research	research	NOUN
fueconorg-11224	145	6	conducted	conduct	VERB
fueconorg-11224	145	7	in	in	ADP
fueconorg-11224	145	8	the	the	DET
fueconorg-11224	145	9	paper	paper	NOUN
fueconorg-11224	145	10	was	be	AUX
fueconorg-11224	145	11	to	to	PART
fueconorg-11224	145	12	examine	examine	VERB
fueconorg-11224	145	13	the	the	DET
fueconorg-11224	145	14	relationship	relationship	NOUN
fueconorg-11224	145	15	between	between	ADP
fueconorg-11224	145	16	the	the	DET
fueconorg-11224	145	17	auditor	auditor	NOUN
fueconorg-11224	145	18	's	's	PART
fueconorg-11224	145	19	modified	modify	VERB
fueconorg-11224	145	20	opinion	opinion	NOUN
fueconorg-11224	145	21	and	and	CCONJ
fueconorg-11224	145	22	em	em	PRON
fueconorg-11224	145	23	in	in	ADP
fueconorg-11224	145	24	state	state	NOUN
fueconorg-11224	145	25	-	-	PUNCT
fueconorg-11224	145	26	owned	own	VERB
fueconorg-11224	145	27	companies	company	NOUN
fueconorg-11224	145	28	in	in	ADP
fueconorg-11224	145	29	the	the	DET
fueconorg-11224	145	30	republic	republic	NOUN
fueconorg-11224	145	31	of	of	ADP
fueconorg-11224	145	32	serbia	serbia	PROPN
fueconorg-11224	145	33	.	.	PUNCT
fueconorg-11224	146	1	the	the	DET
fueconorg-11224	146	2	obtained	obtain	VERB
fueconorg-11224	146	3	results	result	NOUN
fueconorg-11224	146	4	did	do	AUX
fueconorg-11224	146	5	not	not	PART
fueconorg-11224	146	6	support	support	VERB
fueconorg-11224	146	7	the	the	DET
fueconorg-11224	146	8	hypothesis	hypothesis	NOUN
fueconorg-11224	146	9	that	that	SCONJ
fueconorg-11224	146	10	there	there	PRON
fueconorg-11224	146	11	is	be	VERB
fueconorg-11224	146	12	a	a	DET
fueconorg-11224	146	13	significant	significant	ADJ
fueconorg-11224	146	14	positive	positive	ADJ
fueconorg-11224	146	15	relationship	relationship	NOUN
fueconorg-11224	146	16	between	between	ADP
fueconorg-11224	146	17	modified	modify	VERB
fueconorg-11224	146	18	audit	audit	NOUN
fueconorg-11224	146	19	opinion	opinion	NOUN
fueconorg-11224	146	20	and	and	CCONJ
fueconorg-11224	146	21	em	em	PRON
fueconorg-11224	146	22	,	,	PUNCT
fueconorg-11224	146	23	nor	nor	CCONJ
fueconorg-11224	146	24	that	that	SCONJ
fueconorg-11224	146	25	there	there	PRON
fueconorg-11224	146	26	is	be	VERB
fueconorg-11224	146	27	a	a	DET
fueconorg-11224	146	28	statistically	statistically	ADV
fueconorg-11224	146	29	significant	significant	ADJ
fueconorg-11224	146	30	difference	difference	NOUN
fueconorg-11224	146	31	in	in	ADP
fueconorg-11224	146	32	the	the	DET
fueconorg-11224	146	33	distribution	distribution	NOUN
fueconorg-11224	146	34	of	of	ADP
fueconorg-11224	146	35	modified	modify	VERB
fueconorg-11224	146	36	audit	audit	NOUN
fueconorg-11224	146	37	opinion	opinion	NOUN
fueconorg-11224	146	38	in	in	ADP
fueconorg-11224	146	39	stateowned	stateowned	ADJ
fueconorg-11224	146	40	companies	company	NOUN
fueconorg-11224	146	41	in	in	ADP
fueconorg-11224	146	42	which	which	PRON
fueconorg-11224	146	43	em	em	PRON
fueconorg-11224	146	44	is	be	AUX
fueconorg-11224	146	45	identified	identify	VERB
fueconorg-11224	146	46	and	and	CCONJ
fueconorg-11224	146	47	in	in	ADP
fueconorg-11224	146	48	those	those	PRON
fueconorg-11224	146	49	where	where	SCONJ
fueconorg-11224	146	50	it	it	PRON
fueconorg-11224	146	51	is	be	AUX
fueconorg-11224	146	52	not	not	PART
fueconorg-11224	146	53	.	.	PUNCT
fueconorg-11224	147	1	based	base	VERB
fueconorg-11224	147	2	on	on	ADP
fueconorg-11224	147	3	these	these	DET
fueconorg-11224	147	4	results	result	NOUN
fueconorg-11224	147	5	,	,	PUNCT
fueconorg-11224	147	6	one	one	PRON
fueconorg-11224	147	7	gets	get	VERB
fueconorg-11224	147	8	the	the	DET
fueconorg-11224	147	9	first	first	ADJ
fueconorg-11224	147	10	impression	impression	NOUN
fueconorg-11224	147	11	that	that	SCONJ
fueconorg-11224	147	12	auditors	auditor	NOUN
fueconorg-11224	147	13	do	do	AUX
fueconorg-11224	147	14	not	not	PART
fueconorg-11224	147	15	approach	approach	VERB
fueconorg-11224	147	16	em	em	PRON
fueconorg-11224	147	17	with	with	ADP
fueconorg-11224	147	18	due	due	ADJ
fueconorg-11224	147	19	care	care	NOUN
fueconorg-11224	147	20	.	.	PUNCT
fueconorg-11224	148	1	however	however	ADV
fueconorg-11224	148	2	,	,	PUNCT
fueconorg-11224	148	3	the	the	DET
fueconorg-11224	148	4	distribution	distribution	NOUN
fueconorg-11224	148	5	of	of	ADP
fueconorg-11224	148	6	the	the	DET
fueconorg-11224	148	7	auditor	auditor	NOUN
fueconorg-11224	148	8	's	's	PART
fueconorg-11224	148	9	modified	modify	VERB
fueconorg-11224	148	10	opinion	opinion	NOUN
fueconorg-11224	148	11	in	in	ADP
fueconorg-11224	148	12	state	state	NOUN
fueconorg-11224	148	13	-	-	PUNCT
fueconorg-11224	148	14	owned	own	VERB
fueconorg-11224	148	15	enterprises	enterprise	NOUN
fueconorg-11224	148	16	in	in	ADP
fueconorg-11224	148	17	which	which	PRON
fueconorg-11224	148	18	em	em	PRON
fueconorg-11224	148	19	was	be	AUX
fueconorg-11224	148	20	identified	identify	VERB
fueconorg-11224	148	21	and	and	CCONJ
fueconorg-11224	148	22	the	the	DET
fueconorg-11224	148	23	analysis	analysis	NOUN
fueconorg-11224	148	24	of	of	ADP
fueconorg-11224	148	25	the	the	DET
fueconorg-11224	148	26	basis	basis	NOUN
fueconorg-11224	148	27	for	for	ADP
fueconorg-11224	148	28	the	the	DET
fueconorg-11224	148	29	expression	expression	NOUN
fueconorg-11224	148	30	of	of	ADP
fueconorg-11224	148	31	the	the	DET
fueconorg-11224	148	32	modified	modify	VERB
fueconorg-11224	148	33	opinion	opinion	NOUN
fueconorg-11224	148	34	in	in	ADP
fueconorg-11224	148	35	the	the	DET
fueconorg-11224	148	36	entire	entire	ADJ
fueconorg-11224	148	37	population	population	NOUN
fueconorg-11224	148	38	indicate	indicate	VERB
fueconorg-11224	148	39	the	the	DET
fueconorg-11224	148	40	opposite	opposite	NOUN
fueconorg-11224	148	41	.	.	PUNCT
fueconorg-11224	149	1	the	the	DET
fueconorg-11224	149	2	contribution	contribution	NOUN
fueconorg-11224	149	3	of	of	ADP
fueconorg-11224	149	4	this	this	DET
fueconorg-11224	149	5	paper	paper	NOUN
fueconorg-11224	149	6	is	be	AUX
fueconorg-11224	149	7	twofold	twofold	ADJ
fueconorg-11224	149	8	.	.	PUNCT
fueconorg-11224	150	1	furthermore	furthermore	ADV
fueconorg-11224	150	2	,	,	PUNCT
fueconorg-11224	150	3	bearing	bear	VERB
fueconorg-11224	150	4	in	in	ADP
fueconorg-11224	150	5	mind	mind	NOUN
fueconorg-11224	150	6	that	that	SCONJ
fueconorg-11224	150	7	the	the	DET
fueconorg-11224	150	8	relationship	relationship	NOUN
fueconorg-11224	150	9	between	between	ADP
fueconorg-11224	150	10	em	em	PRON
fueconorg-11224	150	11	and	and	CCONJ
fueconorg-11224	150	12	modified	modify	VERB
fueconorg-11224	150	13	audit	audit	NOUN
fueconorg-11224	150	14	opinion	opinion	NOUN
fueconorg-11224	150	15	is	be	AUX
fueconorg-11224	150	16	one	one	NUM
fueconorg-11224	150	17	of	of	ADP
fueconorg-11224	150	18	the	the	DET
fueconorg-11224	150	19	most	most	ADV
fueconorg-11224	150	20	important	important	ADJ
fueconorg-11224	150	21	subjects	subject	NOUN
fueconorg-11224	150	22	of	of	ADP
fueconorg-11224	150	23	interest	interest	NOUN
fueconorg-11224	150	24	among	among	ADP
fueconorg-11224	150	25	researchers	researcher	NOUN
fueconorg-11224	150	26	worldwide	worldwide	ADV
fueconorg-11224	150	27	,	,	PUNCT
fueconorg-11224	150	28	it	it	PRON
fueconorg-11224	150	29	is	be	AUX
fueconorg-11224	150	30	of	of	ADP
fueconorg-11224	150	31	great	great	ADJ
fueconorg-11224	150	32	importance	importance	NOUN
fueconorg-11224	150	33	to	to	PART
fueconorg-11224	150	34	determine	determine	VERB
fueconorg-11224	150	35	and	and	CCONJ
fueconorg-11224	150	36	present	present	VERB
fueconorg-11224	150	37	this	this	DET
fueconorg-11224	150	38	relationship	relationship	NOUN
fueconorg-11224	150	39	in	in	ADP
fueconorg-11224	150	40	state	state	NOUN
fueconorg-11224	150	41	-	-	PUNCT
fueconorg-11224	150	42	owned	own	VERB
fueconorg-11224	150	43	companies	company	NOUN
fueconorg-11224	150	44	in	in	ADP
fueconorg-11224	150	45	the	the	DET
fueconorg-11224	150	46	republic	republic	NOUN
fueconorg-11224	150	47	of	of	ADP
fueconorg-11224	150	48	serbia	serbia	PROPN
fueconorg-11224	150	49	.	.	PUNCT
fueconorg-11224	151	1	in	in	ADP
fueconorg-11224	151	2	this	this	DET
fueconorg-11224	151	3	way	way	NOUN
fueconorg-11224	151	4	,	,	PUNCT
fueconorg-11224	151	5	awareness	awareness	NOUN
fueconorg-11224	151	6	will	will	AUX
fueconorg-11224	151	7	certainly	certainly	ADV
fueconorg-11224	151	8	be	be	AUX
fueconorg-11224	151	9	raised	raise	VERB
fueconorg-11224	151	10	about	about	ADP
fueconorg-11224	151	11	the	the	DET
fueconorg-11224	151	12	presence	presence	NOUN
fueconorg-11224	151	13	of	of	ADP
fueconorg-11224	151	14	em	em	PRON
fueconorg-11224	151	15	in	in	ADP
fueconorg-11224	151	16	state	state	NOUN
fueconorg-11224	151	17	-	-	PUNCT
fueconorg-11224	151	18	owned	own	VERB
fueconorg-11224	151	19	companies	company	NOUN
fueconorg-11224	151	20	and	and	CCONJ
fueconorg-11224	151	21	,	,	PUNCT
fueconorg-11224	151	22	in	in	ADP
fueconorg-11224	151	23	particular	particular	ADJ
fueconorg-11224	151	24	,	,	PUNCT
fueconorg-11224	151	25	about	about	ADP
fueconorg-11224	151	26	the	the	DET
fueconorg-11224	151	27	importance	importance	NOUN
fueconorg-11224	151	28	of	of	ADP
fueconorg-11224	151	29	auditing	auditing	NOUN
fueconorg-11224	151	30	as	as	ADP
fueconorg-11224	151	31	a	a	DET
fueconorg-11224	151	32	mechanism	mechanism	NOUN
fueconorg-11224	151	33	for	for	ADP
fueconorg-11224	151	34	preventing	prevent	VERB
fueconorg-11224	151	35	and	and	CCONJ
fueconorg-11224	151	36	detecting	detect	VERB
fueconorg-11224	151	37	manipulations	manipulation	NOUN
fueconorg-11224	151	38	.	.	PUNCT
fueconorg-11224	152	1	consequently	consequently	ADV
fueconorg-11224	152	2	,	,	PUNCT
fueconorg-11224	152	3	all	all	DET
fueconorg-11224	152	4	this	this	PRON
fueconorg-11224	152	5	has	have	VERB
fueconorg-11224	152	6	the	the	DET
fueconorg-11224	152	7	potential	potential	NOUN
fueconorg-11224	152	8	to	to	PART
fueconorg-11224	152	9	influence	influence	VERB
fueconorg-11224	152	10	the	the	DET
fueconorg-11224	152	11	improvement	improvement	NOUN
fueconorg-11224	152	12	of	of	ADP
fueconorg-11224	152	13	the	the	DET
fueconorg-11224	152	14	quality	quality	NOUN
fueconorg-11224	152	15	of	of	ADP
fueconorg-11224	152	16	financial	financial	ADJ
fueconorg-11224	152	17	reporting	reporting	NOUN
fueconorg-11224	152	18	of	of	ADP
fueconorg-11224	152	19	state	state	NOUN
fueconorg-11224	152	20	-	-	PUNCT
fueconorg-11224	152	21	owned	own	VERB
fueconorg-11224	152	22	companies	company	NOUN
fueconorg-11224	152	23	in	in	ADP
fueconorg-11224	152	24	the	the	DET
fueconorg-11224	152	25	republic	republic	NOUN
fueconorg-11224	152	26	of	of	ADP
fueconorg-11224	152	27	serbia	serbia	PROPN
fueconorg-11224	152	28	.	.	PUNCT
fueconorg-11224	153	1	modified	modify	VERB
fueconorg-11224	153	2	audit	audit	NOUN
fueconorg-11224	153	3	opinion	opinion	NOUN
fueconorg-11224	153	4	and	and	CCONJ
fueconorg-11224	153	5	earnings	earning	NOUN
fueconorg-11224	153	6	management	management	NOUN
fueconorg-11224	153	7	in	in	ADP
fueconorg-11224	153	8	state	state	NOUN
fueconorg-11224	153	9	-	-	PUNCT
fueconorg-11224	153	10	owned	own	VERB
fueconorg-11224	153	11	companies	company	NOUN
fueconorg-11224	153	12	:	:	PUNCT
fueconorg-11224	153	13	evidence	evidence	NOUN
fueconorg-11224	153	14	from	from	ADP
fueconorg-11224	153	15	serbia	serbia	PROPN
fueconorg-11224	153	16	295	295	NUM
fueconorg-11224	153	17	references	reference	NOUN
fueconorg-11224	153	18	abolverdi	abolverdi	PROPN
fueconorg-11224	153	19	,	,	PUNCT
fueconorg-11224	153	20	z.	z.	PROPN
fueconorg-11224	153	21	,	,	PUNCT
fueconorg-11224	153	22	&	&	CCONJ
fueconorg-11224	153	23	kheradmand	kheradmand	PROPN
fueconorg-11224	153	24	,	,	PUNCT
fueconorg-11224	153	25	a.	a.	NOUN
fueconorg-11224	153	26	(	(	PUNCT
fueconorg-11224	153	27	2017	2017	NUM
fueconorg-11224	153	28	)	)	PUNCT
fueconorg-11224	153	29	.	.	PUNCT
fueconorg-11224	154	1	a	a	DET
fueconorg-11224	154	2	survey	survey	NOUN
fueconorg-11224	154	3	of	of	ADP
fueconorg-11224	154	4	the	the	DET
fueconorg-11224	154	5	relationship	relationship	NOUN
fueconorg-11224	154	6	between	between	ADP
fueconorg-11224	154	7	earnings	earning	NOUN
fueconorg-11224	154	8	management	management	NOUN
fueconorg-11224	154	9	and	and	CCONJ
fueconorg-11224	154	10	qualified	qualified	ADJ
fueconorg-11224	154	11	auditor	auditor	NOUN
fueconorg-11224	154	12	opinion	opinion	NOUN
fueconorg-11224	154	13	in	in	ADP
fueconorg-11224	154	14	tehran	tehran	PROPN
fueconorg-11224	154	15	stock	stock	PROPN
fueconorg-11224	154	16	exchange	exchange	PROPN
fueconorg-11224	154	17	.	.	PUNCT
fueconorg-11224	155	1	international	international	ADJ
fueconorg-11224	155	2	journal	journal	PROPN
fueconorg-11224	155	3	of	of	ADP
fueconorg-11224	155	4	economics	economic	NOUN
fueconorg-11224	155	5	and	and	CCONJ
fueconorg-11224	155	6	financial	financial	ADJ
fueconorg-11224	155	7	issues	issue	NOUN
fueconorg-11224	155	8	,	,	PUNCT
fueconorg-11224	155	9	7(2	7(2	NUM
fueconorg-11224	155	10	)	)	PUNCT
fueconorg-11224	155	11	,	,	PUNCT
fueconorg-11224	155	12	723	723	NUM
fueconorg-11224	155	13	-	-	SYM
fueconorg-11224	155	14	729	729	NUM
fueconorg-11224	155	15	.	.	PUNCT
fueconorg-11224	156	1	https://www.econjournals.com/index.php/ijefi/article/view/3862	https://www.econjournals.com/index.php/ijefi/article/view/3862	NUM
fueconorg-11224	156	2	akbaryan	akbaryan	ADJ
fueconorg-11224	156	3	fard	fard	NOUN
fueconorg-11224	156	4	,	,	PUNCT
fueconorg-11224	156	5	m.	m.	NOUN
fueconorg-11224	156	6	,	,	PUNCT
fueconorg-11224	156	7	vakilifard	vakilifard	PROPN
fueconorg-11224	156	8	,	,	PUNCT
fueconorg-11224	156	9	h.	h.	PROPN
fueconorg-11224	156	10	,	,	PUNCT
fueconorg-11224	156	11	&	&	CCONJ
fueconorg-11224	156	12	nikoumaram	nikoumaram	PROPN
fueconorg-11224	156	13	,	,	PUNCT
fueconorg-11224	156	14	h.	h.	PROPN
fueconorg-11224	156	15	(	(	PUNCT
fueconorg-11224	156	16	2020	2020	NUM
fueconorg-11224	156	17	)	)	PUNCT
fueconorg-11224	156	18	.	.	PUNCT
fueconorg-11224	157	1	the	the	DET
fueconorg-11224	157	2	impact	impact	NOUN
fueconorg-11224	157	3	of	of	ADP
fueconorg-11224	157	4	audit	audit	NOUN
fueconorg-11224	157	5	quality	quality	NOUN
fueconorg-11224	157	6	on	on	ADP
fueconorg-11224	157	7	earnings	earning	NOUN
fueconorg-11224	157	8	management	management	NOUN
fueconorg-11224	157	9	:	:	PUNCT
fueconorg-11224	157	10	an	an	DET
fueconorg-11224	157	11	experimental	experimental	ADJ
fueconorg-11224	157	12	study	study	NOUN
fueconorg-11224	157	13	with	with	ADP
fueconorg-11224	157	14	evidence	evidence	NOUN
fueconorg-11224	157	15	from	from	ADP
fueconorg-11224	157	16	ipo	ipo	PROPN
fueconorg-11224	157	17	.	.	PUNCT
fueconorg-11224	157	18	advances	advance	NOUN
fueconorg-11224	157	19	in	in	ADP
fueconorg-11224	157	20	mathematical	mathematical	ADJ
fueconorg-11224	157	21	finance	finance	NOUN
fueconorg-11224	157	22	and	and	CCONJ
fueconorg-11224	157	23	applications	application	NOUN
fueconorg-11224	157	24	,	,	PUNCT
fueconorg-11224	157	25	5(3	5(3	NUM
fueconorg-11224	157	26	)	)	PUNCT
fueconorg-11224	157	27	,	,	PUNCT
fueconorg-11224	157	28	303	303	NUM
fueconorg-11224	157	29	-	-	SYM
fueconorg-11224	157	30	317	317	NUM
fueconorg-11224	157	31	.	.	PUNCT
fueconorg-11224	158	1	https://amfa.arak.iau.ir/article_666217.html	https://amfa.arak.iau.ir/article_666217.html	PROPN
fueconorg-11224	158	2	baralexis	baralexis	NOUN
fueconorg-11224	158	3	,	,	PUNCT
fueconorg-11224	158	4	s.	s.	PROPN
fueconorg-11224	158	5	(	(	PUNCT
fueconorg-11224	158	6	2004	2004	NUM
fueconorg-11224	158	7	)	)	PUNCT
fueconorg-11224	158	8	.	.	PUNCT
fueconorg-11224	159	1	creative	creative	ADJ
fueconorg-11224	159	2	accounting	accounting	NOUN
fueconorg-11224	159	3	in	in	ADP
fueconorg-11224	159	4	small	small	ADJ
fueconorg-11224	159	5	advancing	advance	VERB
fueconorg-11224	159	6	countries	country	NOUN
fueconorg-11224	159	7	:	:	PUNCT
fueconorg-11224	159	8	the	the	DET
fueconorg-11224	159	9	greek	greek	ADJ
fueconorg-11224	159	10	case	case	NOUN
fueconorg-11224	159	11	.	.	PUNCT
fueconorg-11224	160	1	managerial	managerial	ADJ
fueconorg-11224	160	2	auditing	auditing	NOUN
fueconorg-11224	160	3	journal	journal	NOUN
fueconorg-11224	160	4	,	,	PUNCT
fueconorg-11224	160	5	19(3	19(3	NUM
fueconorg-11224	160	6	)	)	PUNCT
fueconorg-11224	160	7	,	,	PUNCT
fueconorg-11224	160	8	440	440	NUM
fueconorg-11224	160	9	-	-	SYM
fueconorg-11224	160	10	461	461	NUM
fueconorg-11224	160	11	.	.	PUNCT
fueconorg-11224	161	1	https://doi.org/10.1108/02686900410524427	https://doi.org/10.1108/02686900410524427	VERB
fueconorg-11224	161	2	barizah	barizah	NOUN
fueconorg-11224	161	3	,	,	PUNCT
fueconorg-11224	161	4	n.	n.	PROPN
fueconorg-11224	161	5	,	,	PUNCT
fueconorg-11224	161	6	baker	baker	PROPN
fueconorg-11224	161	7	,	,	PUNCT
fueconorg-11224	161	8	a.	a.	PROPN
fueconorg-11224	161	9	,	,	PUNCT
fueconorg-11224	161	10	rahim	rahim	PROPN
fueconorg-11224	161	11	,	,	PUNCT
fueconorg-11224	161	12	a.	a.	NOUN
fueconorg-11224	161	13	,	,	PUNCT
fueconorg-11224	161	14	rahman	rahman	PROPN
fueconorg-11224	161	15	,	,	PUNCT
fueconorg-11224	161	16	a.	a.	PROPN
fueconorg-11224	161	17	,	,	PUNCT
fueconorg-11224	161	18	rashid	rashid	PROPN
fueconorg-11224	161	19	,	,	PUNCT
fueconorg-11224	161	20	a.	a.	NOUN
fueconorg-11224	161	21	(	(	PUNCT
fueconorg-11224	161	22	2005	2005	NUM
fueconorg-11224	161	23	)	)	PUNCT
fueconorg-11224	161	24	.	.	PUNCT
fueconorg-11224	162	1	factors	factor	NOUN
fueconorg-11224	162	2	influencing	influence	VERB
fueconorg-11224	162	3	–	–	PUNCT
fueconorg-11224	162	4	auditor	auditor	NOUN
fueconorg-11224	162	5	independence	independence	NOUN
fueconorg-11224	162	6	,	,	PUNCT
fueconorg-11224	162	7	managerial	managerial	ADJ
fueconorg-11224	162	8	auditing	auditing	NOUN
fueconorg-11224	162	9	journal	journal	NOUN
fueconorg-11224	162	10	,	,	PUNCT
fueconorg-11224	162	11	20(8	20(8	NOUN
fueconorg-11224	162	12	)	)	PUNCT
fueconorg-11224	162	13	,	,	PUNCT
fueconorg-11224	162	14	356–273	356–273	NUM
fueconorg-11224	162	15	.	.	PUNCT
fueconorg-11224	163	1	https://doi.org/10.1108/02686900510619665	https://doi.org/10.1108/02686900510619665	PROPN
fueconorg-11224	163	2	bell	bell	NOUN
fueconorg-11224	163	3	,	,	PUNCT
fueconorg-11224	163	4	j.	j.	PROPN
fueconorg-11224	163	5	,	,	PUNCT
fueconorg-11224	163	6	&	&	CCONJ
fueconorg-11224	163	7	zimmerman	zimmerman	PROPN
fueconorg-11224	163	8	,	,	PUNCT
fueconorg-11224	163	9	s.	s.	PROPN
fueconorg-11224	163	10	(	(	PUNCT
fueconorg-11224	163	11	2007	2007	NUM
fueconorg-11224	163	12	)	)	PUNCT
fueconorg-11224	163	13	.	.	PUNCT
fueconorg-11224	164	1	absent	absent	ADJ
fueconorg-11224	164	2	the	the	DET
fueconorg-11224	164	3	audit	audit	NOUN
fueconorg-11224	164	4	:	:	PUNCT
fueconorg-11224	164	5	how	how	SCONJ
fueconorg-11224	164	6	small	small	ADJ
fueconorg-11224	164	7	nonprofits	nonprofit	NOUN
fueconorg-11224	164	8	can	can	AUX
fueconorg-11224	164	9	demonstrate	demonstrate	VERB
fueconorg-11224	164	10	accountability	accountability	NOUN
fueconorg-11224	164	11	without	without	ADP
fueconorg-11224	164	12	one	one	NUM
fueconorg-11224	164	13	.	.	PUNCT
fueconorg-11224	165	1	retrieved	retrieve	VERB
fueconorg-11224	165	2	from	from	ADP
fueconorg-11224	165	3	:	:	PUNCT
fueconorg-11224	165	4	https://nonprofitquarterly.org/absent-the-audit-how-small-nonprofits-candemonstrate-accountability-without-one/	https://nonprofitquarterly.org/absent-the-audit-how-small-nonprofits-candemonstrate-accountability-without-one/	NOUN
fueconorg-11224	165	5	accessed	access	VERB
fueconorg-11224	165	6	on	on	ADP
fueconorg-11224	165	7	:	:	PUNCT
fueconorg-11224	165	8	16	16	NUM
fueconorg-11224	165	9	august	august	PROPN
fueconorg-11224	165	10	2022	2022	NUM
fueconorg-11224	165	11	.	.	PUNCT
fueconorg-11224	166	1	bešlić	bešlić	PROPN
fueconorg-11224	166	2	,	,	PUNCT
fueconorg-11224	166	3	i.	i.	NOUN
fueconorg-11224	166	4	,	,	PUNCT
fueconorg-11224	166	5	bešlić	bešlić	NOUN
fueconorg-11224	166	6	,	,	PUNCT
fueconorg-11224	166	7	d.	d.	PROPN
fueconorg-11224	166	8	,	,	PUNCT
fueconorg-11224	166	9	jakšić	jakšić	PROPN
fueconorg-11224	166	10	,	,	PUNCT
fueconorg-11224	166	11	d.	d.	PROPN
fueconorg-11224	166	12	,	,	PUNCT
fueconorg-11224	166	13	&	&	CCONJ
fueconorg-11224	166	14	andrić	andrić	PROPN
fueconorg-11224	166	15	,	,	PUNCT
fueconorg-11224	166	16	m.	m.	NOUN
fueconorg-11224	166	17	(	(	PUNCT
fueconorg-11224	166	18	2015	2015	NUM
fueconorg-11224	166	19	)	)	PUNCT
fueconorg-11224	166	20	.	.	PUNCT
fueconorg-11224	167	1	testing	test	VERB
fueconorg-11224	167	2	the	the	DET
fueconorg-11224	167	3	models	model	NOUN
fueconorg-11224	167	4	for	for	ADP
fueconorg-11224	167	5	detection	detection	NOUN
fueconorg-11224	167	6	of	of	ADP
fueconorg-11224	167	7	earnings	earning	NOUN
fueconorg-11224	167	8	management	management	NOUN
fueconorg-11224	167	9	.	.	PUNCT
fueconorg-11224	168	1	industrija	industrija	ADJ
fueconorg-11224	168	2	,	,	PUNCT
fueconorg-11224	168	3	43(3	43(3	NUM
fueconorg-11224	168	4	)	)	PUNCT
fueconorg-11224	168	5	,	,	PUNCT
fueconorg-11224	168	6	55	55	NUM
fueconorg-11224	168	7	-	-	SYM
fueconorg-11224	168	8	79	79	NUM
fueconorg-11224	168	9	.	.	PUNCT
fueconorg-11224	169	1	https://doi.org/10.5937/industrija43-8035	https://doi.org/10.5937/industrija43-8035	PROPN
fueconorg-11224	169	2	bisogno	bisogno	PROPN
fueconorg-11224	169	3	,	,	PUNCT
fueconorg-11224	169	4	m.	m.	NOUN
fueconorg-11224	169	5	,	,	PUNCT
fueconorg-11224	169	6	&	&	CCONJ
fueconorg-11224	169	7	donatella	donatella	PROPN
fueconorg-11224	169	8	,	,	PUNCT
fueconorg-11224	169	9	p.	p.	NOUN
fueconorg-11224	169	10	(	(	PUNCT
fueconorg-11224	169	11	2022	2022	NUM
fueconorg-11224	169	12	)	)	PUNCT
fueconorg-11224	169	13	.	.	PUNCT
fueconorg-11224	170	1	earnings	earning	NOUN
fueconorg-11224	170	2	management	management	NOUN
fueconorg-11224	170	3	in	in	ADP
fueconorg-11224	170	4	public	public	ADJ
fueconorg-11224	170	5	-	-	PUNCT
fueconorg-11224	170	6	sector	sector	NOUN
fueconorg-11224	170	7	organizations	organization	NOUN
fueconorg-11224	170	8	:	:	PUNCT
fueconorg-11224	170	9	a	a	DET
fueconorg-11224	170	10	structured	structured	ADJ
fueconorg-11224	170	11	literature	literature	NOUN
fueconorg-11224	170	12	review	review	PROPN
fueconorg-11224	170	13	.	.	PUNCT
fueconorg-11224	171	1	journal	journal	PROPN
fueconorg-11224	171	2	of	of	ADP
fueconorg-11224	171	3	public	public	ADJ
fueconorg-11224	171	4	budgeting	budgeting	NOUN
fueconorg-11224	171	5	,	,	PUNCT
fueconorg-11224	171	6	accounting	accounting	NOUN
fueconorg-11224	171	7	&	&	CCONJ
fueconorg-11224	171	8	financial	financial	ADJ
fueconorg-11224	171	9	management	management	NOUN
fueconorg-11224	171	10	,	,	PUNCT
fueconorg-11224	171	11	34(6	34(6	NOUN
fueconorg-11224	171	12	)	)	PUNCT
fueconorg-11224	171	13	,	,	PUNCT
fueconorg-11224	171	14	1	1	NUM
fueconorg-11224	171	15	-	-	SYM
fueconorg-11224	171	16	25	25	NUM
fueconorg-11224	171	17	.	.	PUNCT
fueconorg-11224	172	1	https://doi.org/10.1108/jpbafm-03-2021-0035	https://doi.org/10.1108/jpbafm-03-2021-0035	PROPN
fueconorg-11224	172	2	bonić	bonić	PROPN
fueconorg-11224	172	3	,	,	PUNCT
fueconorg-11224	172	4	lj	lj	PROPN
fueconorg-11224	172	5	.	.	PROPN
fueconorg-11224	172	6	&	&	CCONJ
fueconorg-11224	172	7	đorđević	đorđević	PROPN
fueconorg-11224	172	8	,	,	PUNCT
fueconorg-11224	172	9	m.	m.	NOUN
fueconorg-11224	172	10	(	(	PUNCT
fueconorg-11224	172	11	2018	2018	NUM
fueconorg-11224	172	12	)	)	PUNCT
fueconorg-11224	172	13	.	.	PUNCT
fueconorg-11224	173	1	interna	interna	PROPN
fueconorg-11224	173	2	revizija	revizija	VERB
fueconorg-11224	173	3	u	u	PROPN
fueconorg-11224	173	4	javnim	javnim	PROPN
fueconorg-11224	173	5	preduzećima	preduzećima	PROPN
fueconorg-11224	173	6	u	u	PROPN
fueconorg-11224	173	7	republici	republici	ADJ
fueconorg-11224	173	8	srbiji	srbiji	NOUN
fueconorg-11224	174	1	[	[	X
fueconorg-11224	174	2	internal	internal	ADJ
fueconorg-11224	174	3	audit	audit	NOUN
fueconorg-11224	174	4	in	in	ADP
fueconorg-11224	174	5	public	public	ADJ
fueconorg-11224	174	6	companies	company	NOUN
fueconorg-11224	174	7	in	in	ADP
fueconorg-11224	174	8	the	the	DET
fueconorg-11224	174	9	republic	republic	NOUN
fueconorg-11224	174	10	of	of	ADP
fueconorg-11224	174	11	serbia	serbia	PROPN
fueconorg-11224	174	12	]	]	PUNCT
fueconorg-11224	174	13	.	.	PUNCT
fueconorg-11224	175	1	in	in	ADP
fueconorg-11224	175	2	:	:	PUNCT
fueconorg-11224	175	3	xiii	xiii	PROPN
fueconorg-11224	175	4	međunarodni	međunarodni	PROPN
fueconorg-11224	175	5	kongres	kongre	NOUN
fueconorg-11224	175	6	računovođa	računovođa	VERB
fueconorg-11224	175	7	i	i	PRON
fueconorg-11224	175	8	revizora	revizora	PROPN
fueconorg-11224	175	9	crne	crne	PROPN
fueconorg-11224	175	10	gore	gore	PROPN
fueconorg-11224	175	11	:	:	PUNCT
fueconorg-11224	175	12	računovodstvena	računovodstvena	PROPN
fueconorg-11224	175	13	i	i	PRON
fueconorg-11224	175	14	revizorska	revizorska	PROPN
fueconorg-11224	175	15	profesija	profesija	PROPN
fueconorg-11224	175	16	budućnosti	budućnosti	PROPN
fueconorg-11224	175	17	:	:	PUNCT
fueconorg-11224	175	18	povjerenje	povjerenje	NOUN
fueconorg-11224	175	19	integritet	integritet	NOUN
fueconorg-11224	175	20	–	–	PUNCT
fueconorg-11224	175	21	transparentnost	transparentnost	ADJ
fueconorg-11224	175	22	.	.	PUNCT
fueconorg-11224	176	1	capalbo	capalbo	PROPN
fueconorg-11224	176	2	,	,	PUNCT
fueconorg-11224	176	3	f.	f.	PROPN
fueconorg-11224	176	4	,	,	PUNCT
fueconorg-11224	176	5	frino	frino	PROPN
fueconorg-11224	176	6	,	,	PUNCT
fueconorg-11224	176	7	a.	a.	NOUN
fueconorg-11224	176	8	,	,	PUNCT
fueconorg-11224	176	9	mollica	mollica	PROPN
fueconorg-11224	176	10	,	,	PUNCT
fueconorg-11224	176	11	v.	v.	PROPN
fueconorg-11224	176	12	,	,	PUNCT
fueconorg-11224	176	13	&	&	CCONJ
fueconorg-11224	176	14	palumbo	palumbo	PROPN
fueconorg-11224	176	15	,	,	PUNCT
fueconorg-11224	176	16	r.	r.	PROPN
fueconorg-11224	176	17	(	(	PUNCT
fueconorg-11224	176	18	2014	2014	NUM
fueconorg-11224	176	19	)	)	PUNCT
fueconorg-11224	176	20	.	.	PUNCT
fueconorg-11224	177	1	accrual	accrual	ADJ
fueconorg-11224	177	2	-	-	PUNCT
fueconorg-11224	177	3	based	base	VERB
fueconorg-11224	177	4	earnings	earning	NOUN
fueconorg-11224	177	5	management	management	NOUN
fueconorg-11224	177	6	in	in	ADP
fueconorg-11224	177	7	state	state	NOUN
fueconorg-11224	177	8	owned	own	VERB
fueconorg-11224	177	9	companies	company	NOUN
fueconorg-11224	177	10	:	:	PUNCT
fueconorg-11224	177	11	implications	implication	NOUN
fueconorg-11224	177	12	for	for	ADP
fueconorg-11224	177	13	transnational	transnational	ADJ
fueconorg-11224	177	14	accounting	accounting	NOUN
fueconorg-11224	177	15	regulation	regulation	NOUN
fueconorg-11224	177	16	.	.	PUNCT
fueconorg-11224	178	1	accounting	accounting	NOUN
fueconorg-11224	178	2	,	,	PUNCT
fueconorg-11224	178	3	auditing	auditing	NOUN
fueconorg-11224	178	4	&	&	CCONJ
fueconorg-11224	178	5	accountability	accountability	NOUN
fueconorg-11224	178	6	journal	journal	NOUN
fueconorg-11224	178	7	,	,	PUNCT
fueconorg-11224	178	8	27(6	27(6	NUM
fueconorg-11224	178	9	)	)	PUNCT
fueconorg-11224	178	10	,	,	PUNCT
fueconorg-11224	178	11	1026	1026	NUM
fueconorg-11224	178	12	-	-	SYM
fueconorg-11224	178	13	1040	1040	NUM
fueconorg-11224	178	14	.	.	PUNCT
fueconorg-11224	179	1	https://doi.org/10.1108/aaaj-06-2014-1744	https://doi.org/10.1108/aaaj-06-2014-1744	NOUN
fueconorg-11224	179	2	dechow	dechow	ADJ
fueconorg-11224	179	3	,	,	PUNCT
fueconorg-11224	179	4	p.	p.	NOUN
fueconorg-11224	179	5	m.	m.	NOUN
fueconorg-11224	179	6	,	,	PUNCT
fueconorg-11224	179	7	&	&	CCONJ
fueconorg-11224	179	8	skinner	skinner	PROPN
fueconorg-11224	179	9	,	,	PUNCT
fueconorg-11224	179	10	d.	d.	PROPN
fueconorg-11224	179	11	j.	j.	PROPN
fueconorg-11224	179	12	(	(	PUNCT
fueconorg-11224	179	13	2000	2000	NUM
fueconorg-11224	179	14	)	)	PUNCT
fueconorg-11224	179	15	.	.	PUNCT
fueconorg-11224	180	1	earnings	earning	NOUN
fueconorg-11224	180	2	management	management	NOUN
fueconorg-11224	180	3	:	:	PUNCT
fueconorg-11224	180	4	reconciling	reconcile	VERB
fueconorg-11224	180	5	the	the	DET
fueconorg-11224	180	6	views	view	NOUN
fueconorg-11224	180	7	of	of	ADP
fueconorg-11224	180	8	accounting	accounting	NOUN
fueconorg-11224	180	9	academics	academic	NOUN
fueconorg-11224	180	10	,	,	PUNCT
fueconorg-11224	180	11	practitioners	practitioner	NOUN
fueconorg-11224	180	12	,	,	PUNCT
fueconorg-11224	180	13	and	and	CCONJ
fueconorg-11224	180	14	regulators	regulator	NOUN
fueconorg-11224	180	15	.	.	PUNCT
fueconorg-11224	181	1	accounting	accounting	NOUN
fueconorg-11224	181	2	horizons	horizon	NOUN
fueconorg-11224	181	3	,	,	PUNCT
fueconorg-11224	181	4	14(2	14(2	NUM
fueconorg-11224	181	5	)	)	PUNCT
fueconorg-11224	181	6	,	,	PUNCT
fueconorg-11224	181	7	235	235	NUM
fueconorg-11224	181	8	-	-	SYM
fueconorg-11224	181	9	250	250	NUM
fueconorg-11224	181	10	.	.	PUNCT
fueconorg-11224	182	1	https://doi.org/10.2308/acch.2000.14.2.235	https://doi.org/10.2308/acch.2000.14.2.235	NOUN
fueconorg-11224	182	2	doan	doan	NOUN
fueconorg-11224	182	3	,	,	PUNCT
fueconorg-11224	182	4	t.	t.	PROPN
fueconorg-11224	182	5	n.	n.	PROPN
fueconorg-11224	182	6	,	,	PUNCT
fueconorg-11224	182	7	ta	ta	ADP
fueconorg-11224	182	8	,	,	PUNCT
fueconorg-11224	182	9	t.	t.	PROPN
fueconorg-11224	182	10	t.	t.	PROPN
fueconorg-11224	182	11	,	,	PUNCT
fueconorg-11224	182	12	&	&	CCONJ
fueconorg-11224	182	13	pham	pham	PROPN
fueconorg-11224	182	14	,	,	PUNCT
fueconorg-11224	182	15	d.	d.	PROPN
fueconorg-11224	182	16	c.	c.	PROPN
fueconorg-11224	182	17	(	(	PUNCT
fueconorg-11224	182	18	2021	2021	NUM
fueconorg-11224	182	19	)	)	PUNCT
fueconorg-11224	182	20	.	.	PUNCT
fueconorg-11224	183	1	audit	audit	NOUN
fueconorg-11224	183	2	opinion	opinion	NOUN
fueconorg-11224	183	3	and	and	CCONJ
fueconorg-11224	183	4	earnings	earning	NOUN
fueconorg-11224	183	5	management	management	NOUN
fueconorg-11224	183	6	:	:	PUNCT
fueconorg-11224	183	7	empirical	empirical	ADJ
fueconorg-11224	183	8	evidence	evidence	NOUN
fueconorg-11224	183	9	from	from	ADP
fueconorg-11224	183	10	vietnam	vietnam	PROPN
fueconorg-11224	183	11	,	,	PUNCT
fueconorg-11224	183	12	investment	investment	NOUN
fueconorg-11224	183	13	management	management	NOUN
fueconorg-11224	183	14	and	and	CCONJ
fueconorg-11224	183	15	financial	financial	ADJ
fueconorg-11224	183	16	innovations	innovation	NOUN
fueconorg-11224	183	17	,	,	PUNCT
fueconorg-11224	183	18	18(4	18(4	NUM
fueconorg-11224	183	19	)	)	PUNCT
fueconorg-11224	183	20	,	,	PUNCT
fueconorg-11224	183	21	131	131	NUM
fueconorg-11224	183	22	-	-	SYM
fueconorg-11224	183	23	140	140	NUM
fueconorg-11224	183	24	.	.	PUNCT
fueconorg-11224	183	25	http://dx.doi.org/10.21511/imfi	http://dx.doi.org/10.21511/imfi	NOUN
fueconorg-11224	183	26	.	.	PUNCT
fueconorg-11224	184	1	18(4).2021.12	18(4).2021.12	NUM
fueconorg-11224	184	2	francis	francis	PROPN
fueconorg-11224	184	3	,	,	PUNCT
fueconorg-11224	184	4	j.	j.	PROPN
fueconorg-11224	184	5	r.	r.	PROPN
fueconorg-11224	184	6	,	,	PUNCT
fueconorg-11224	184	7	&	&	CCONJ
fueconorg-11224	184	8	krishnan	krishnan	PROPN
fueconorg-11224	184	9	,	,	PUNCT
fueconorg-11224	184	10	j.	j.	PROPN
fueconorg-11224	184	11	(	(	PUNCT
fueconorg-11224	184	12	1999	1999	NUM
fueconorg-11224	184	13	)	)	PUNCT
fueconorg-11224	184	14	.	.	PUNCT
fueconorg-11224	185	1	accounting	accounting	NOUN
fueconorg-11224	185	2	accruals	accrual	NOUN
fueconorg-11224	185	3	and	and	CCONJ
fueconorg-11224	185	4	auditor	auditor	NOUN
fueconorg-11224	185	5	reporting	report	VERB
fueconorg-11224	185	6	conservatism	conservatism	NOUN
fueconorg-11224	185	7	.	.	PUNCT
fueconorg-11224	186	1	contemporary	contemporary	ADJ
fueconorg-11224	186	2	accounting	accounting	PROPN
fueconorg-11224	186	3	research	research	PROPN
fueconorg-11224	186	4	,	,	PUNCT
fueconorg-11224	186	5	16(1	16(1	NUM
fueconorg-11224	186	6	)	)	PUNCT
fueconorg-11224	186	7	,	,	PUNCT
fueconorg-11224	186	8	135	135	NUM
fueconorg-11224	186	9	-	-	SYM
fueconorg-11224	186	10	165	165	NUM
fueconorg-11224	186	11	.	.	PUNCT
fueconorg-11224	187	1	https://doi.org/10.1111/j.1911-3846.1999.tb00577.x	https://doi.org/10.1111/j.1911-3846.1999.tb00577.x	PROPN
fueconorg-11224	187	2	gajevszky	gajevszky	NOUN
fueconorg-11224	187	3	,	,	PUNCT
fueconorg-11224	187	4	a.	a.	NOUN
fueconorg-11224	187	5	(	(	PUNCT
fueconorg-11224	187	6	2014	2014	NUM
fueconorg-11224	187	7	)	)	PUNCT
fueconorg-11224	187	8	.	.	PUNCT
fueconorg-11224	188	1	the	the	DET
fueconorg-11224	188	2	impact	impact	NOUN
fueconorg-11224	188	3	of	of	ADP
fueconorg-11224	188	4	auditor	auditor	NOUN
fueconorg-11224	188	5	’s	’s	PART
fueconorg-11224	188	6	opinion	opinion	NOUN
fueconorg-11224	188	7	on	on	ADP
fueconorg-11224	188	8	earnings	earning	NOUN
fueconorg-11224	188	9	management	management	NOUN
fueconorg-11224	188	10	:	:	PUNCT
fueconorg-11224	188	11	evidence	evidence	NOUN
fueconorg-11224	188	12	from	from	ADP
fueconorg-11224	188	13	romania	romania	PROPN
fueconorg-11224	188	14	.	.	PUNCT
fueconorg-11224	189	1	network	network	NOUN
fueconorg-11224	189	2	intelligence	intelligence	NOUN
fueconorg-11224	189	3	studies	study	NOUN
fueconorg-11224	189	4	,	,	PUNCT
fueconorg-11224	189	5	ii,1(3	ii,1(3	ADJ
fueconorg-11224	189	6	)	)	PUNCT
fueconorg-11224	189	7	,	,	PUNCT
fueconorg-11224	189	8	61	61	NUM
fueconorg-11224	189	9	-	-	SYM
fueconorg-11224	189	10	73	73	NUM
fueconorg-11224	189	11	.	.	PUNCT
fueconorg-11224	190	1	retrieved	retrieve	VERB
fueconorg-11224	190	2	from	from	ADP
fueconorg-11224	190	3	:	:	PUNCT
fueconorg-11224	190	4	https://seaopenresearch.eu/journals/articles/nis_3_8.pdf	https://seaopenresearch.eu/journals/articles/nis_3_8.pdf	NOUN
fueconorg-11224	190	5	accessed	access	VERB
fueconorg-11224	190	6	on	on	ADP
fueconorg-11224	190	7	:	:	PUNCT
fueconorg-11224	190	8	16	16	NUM
fueconorg-11224	190	9	august	august	PROPN
fueconorg-11224	190	10	2022	2022	NUM
fueconorg-11224	190	11	.	.	PUNCT
fueconorg-11224	191	1	garcia	garcia	PROPN
fueconorg-11224	191	2	-	-	PUNCT
fueconorg-11224	191	3	blandon	blandon	PROPN
fueconorg-11224	191	4	,	,	PUNCT
fueconorg-11224	191	5	j.	j.	PROPN
fueconorg-11224	191	6	,	,	PUNCT
fueconorg-11224	191	7	bosch	bosch	PROPN
fueconorg-11224	191	8	,	,	PUNCT
fueconorg-11224	191	9	j.	j.	PROPN
fueconorg-11224	191	10	m.	m.	PROPN
fueconorg-11224	191	11	a.	a.	PROPN
fueconorg-11224	191	12	,	,	PUNCT
fueconorg-11224	191	13	&	&	CCONJ
fueconorg-11224	191	14	martinez	martinez	PROPN
fueconorg-11224	191	15	-	-	PUNCT
fueconorg-11224	191	16	blasco	blasco	PROPN
fueconorg-11224	191	17	,	,	PUNCT
fueconorg-11224	191	18	m.	m.	NOUN
fueconorg-11224	191	19	(	(	PUNCT
fueconorg-11224	191	20	2014	2014	NUM
fueconorg-11224	191	21	)	)	PUNCT
fueconorg-11224	191	22	.	.	PUNCT
fueconorg-11224	192	1	earnings	earning	NOUN
fueconorg-11224	192	2	management	management	NOUN
fueconorg-11224	192	3	and	and	CCONJ
fueconorg-11224	192	4	audit	audit	NOUN
fueconorg-11224	192	5	qualifications	qualification	NOUN
fueconorg-11224	192	6	:	:	PUNCT
fueconorg-11224	192	7	a	a	DET
fueconorg-11224	192	8	non	non	ADJ
fueconorg-11224	192	9	-	-	ADJ
fueconorg-11224	192	10	matched	matched	ADJ
fueconorg-11224	192	11	sample	sample	NOUN
fueconorg-11224	192	12	approach	approach	NOUN
fueconorg-11224	192	13	.	.	PUNCT
fueconorg-11224	193	1	research	research	NOUN
fueconorg-11224	193	2	in	in	ADP
fueconorg-11224	193	3	finance	finance	NOUN
fueconorg-11224	193	4	,	,	PUNCT
fueconorg-11224	193	5	29	29	NUM
fueconorg-11224	193	6	,	,	PUNCT
fueconorg-11224	193	7	29	29	NUM
fueconorg-11224	193	8	-	-	SYM
fueconorg-11224	193	9	62	62	NUM
fueconorg-11224	193	10	.	.	PUNCT
fueconorg-11224	194	1	https://doi.org/10.1108/s01963821(2013)0000029005	https://doi.org/10.1108/s01963821(2013)0000029005	PROPN
fueconorg-11224	194	2	hamid	hamid	PROPN
fueconorg-11224	194	3	,	,	PUNCT
fueconorg-11224	194	4	f.	f.	PROPN
fueconorg-11224	194	5	,	,	PUNCT
fueconorg-11224	194	6	hashim	hashim	PROPN
fueconorg-11224	194	7	,	,	PUNCT
fueconorg-11224	194	8	h.	h.	PROPN
fueconorg-11224	194	9	a.	a.	PROPN
fueconorg-11224	194	10	,	,	PUNCT
fueconorg-11224	194	11	&	&	CCONJ
fueconorg-11224	194	12	salleh	salleh	PROPN
fueconorg-11224	194	13	,	,	PUNCT
fueconorg-11224	194	14	z.	z.	PROPN
fueconorg-11224	194	15	(	(	PUNCT
fueconorg-11224	194	16	2012	2012	NUM
fueconorg-11224	194	17	)	)	PUNCT
fueconorg-11224	194	18	.	.	PUNCT
fueconorg-11224	195	1	motivation	motivation	NOUN
fueconorg-11224	195	2	for	for	ADP
fueconorg-11224	195	3	earnings	earning	NOUN
fueconorg-11224	195	4	management	management	NOUN
fueconorg-11224	195	5	among	among	ADP
fueconorg-11224	195	6	auditors	auditor	NOUN
fueconorg-11224	195	7	in	in	ADP
fueconorg-11224	195	8	malaysia	malaysia	PROPN
fueconorg-11224	195	9	.	.	PUNCT
fueconorg-11224	196	1	procedia	procedia	PROPN
fueconorg-11224	196	2	social	social	ADJ
fueconorg-11224	196	3	and	and	CCONJ
fueconorg-11224	196	4	behavioral	behavioral	ADJ
fueconorg-11224	196	5	sciences	science	NOUN
fueconorg-11224	196	6	,	,	PUNCT
fueconorg-11224	196	7	65	65	NUM
fueconorg-11224	196	8	,	,	PUNCT
fueconorg-11224	196	9	239	239	NUM
fueconorg-11224	196	10	-	-	SYM
fueconorg-11224	196	11	246	246	NUM
fueconorg-11224	196	12	.	.	PUNCT
fueconorg-11224	197	1	http://dx.doi.org/10.1016/j.sbspro.2012.11.117	http://dx.doi.org/10.1016/j.sbspro.2012.11.117	PROPN
fueconorg-11224	197	2	healy	healy	PROPN
fueconorg-11224	197	3	,	,	PUNCT
fueconorg-11224	197	4	p.	p.	NOUN
fueconorg-11224	197	5	m.	m.	NOUN
fueconorg-11224	197	6	,	,	PUNCT
fueconorg-11224	197	7	&	&	CCONJ
fueconorg-11224	197	8	wahlen	wahlen	PROPN
fueconorg-11224	197	9	,	,	PUNCT
fueconorg-11224	197	10	j.	j.	PROPN
fueconorg-11224	197	11	m.	m.	PROPN
fueconorg-11224	197	12	(	(	PUNCT
fueconorg-11224	197	13	1999	1999	NUM
fueconorg-11224	197	14	)	)	PUNCT
fueconorg-11224	197	15	.	.	PUNCT
fueconorg-11224	198	1	a	a	DET
fueconorg-11224	198	2	review	review	NOUN
fueconorg-11224	198	3	of	of	ADP
fueconorg-11224	198	4	the	the	DET
fueconorg-11224	198	5	earnings	earning	NOUN
fueconorg-11224	198	6	management	management	NOUN
fueconorg-11224	198	7	literature	literature	NOUN
fueconorg-11224	198	8	and	and	CCONJ
fueconorg-11224	198	9	its	its	PRON
fueconorg-11224	198	10	implications	implication	NOUN
fueconorg-11224	198	11	for	for	ADP
fueconorg-11224	198	12	standard	standard	ADJ
fueconorg-11224	198	13	setting	setting	NOUN
fueconorg-11224	198	14	.	.	PUNCT
fueconorg-11224	199	1	accounting	accounting	NOUN
fueconorg-11224	199	2	horizons	horizon	NOUN
fueconorg-11224	199	3	,	,	PUNCT
fueconorg-11224	199	4	13(4	13(4	NUM
fueconorg-11224	199	5	)	)	PUNCT
fueconorg-11224	199	6	,	,	PUNCT
fueconorg-11224	199	7	365	365	NUM
fueconorg-11224	199	8	-	-	SYM
fueconorg-11224	199	9	383	383	NUM
fueconorg-11224	199	10	.	.	PUNCT
fueconorg-11224	200	1	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	NOUN
fueconorg-11224	200	2	imen	iman	NOUN
fueconorg-11224	200	3	,	,	PUNCT
fueconorg-11224	200	4	f.	f.	PROPN
fueconorg-11224	200	5	,	,	PUNCT
fueconorg-11224	200	6	&	&	CCONJ
fueconorg-11224	200	7	anis	anis	PROPN
fueconorg-11224	200	8	,	,	PUNCT
fueconorg-11224	200	9	j.	j.	PROPN
fueconorg-11224	200	10	(	(	PUNCT
fueconorg-11224	200	11	2021	2021	NUM
fueconorg-11224	200	12	)	)	PUNCT
fueconorg-11224	200	13	.	.	PUNCT
fueconorg-11224	201	1	the	the	DET
fueconorg-11224	201	2	moderating	moderate	VERB
fueconorg-11224	201	3	role	role	NOUN
fueconorg-11224	201	4	of	of	ADP
fueconorg-11224	201	5	audit	audit	NOUN
fueconorg-11224	201	6	quality	quality	NOUN
fueconorg-11224	201	7	on	on	ADP
fueconorg-11224	201	8	the	the	DET
fueconorg-11224	201	9	relationship	relationship	NOUN
fueconorg-11224	201	10	between	between	ADP
fueconorg-11224	201	11	auditor	auditor	NOUN
fueconorg-11224	201	12	reporting	reporting	NOUN
fueconorg-11224	201	13	and	and	CCONJ
fueconorg-11224	201	14	earnings	earning	NOUN
fueconorg-11224	201	15	management	management	NOUN
fueconorg-11224	201	16	:	:	PUNCT
fueconorg-11224	201	17	empirical	empirical	ADJ
fueconorg-11224	201	18	evidence	evidence	NOUN
fueconorg-11224	201	19	from	from	ADP
fueconorg-11224	201	20	tunisia	tunisia	PROPN
fueconorg-11224	201	21	.	.	PUNCT
fueconorg-11224	202	1	euromed	euromed	PROPN
fueconorg-11224	202	2	journal	journal	PROPN
fueconorg-11224	202	3	of	of	ADP
fueconorg-11224	202	4	business	business	NOUN
fueconorg-11224	202	5	,	,	PUNCT
fueconorg-11224	202	6	16(4	16(4	NUM
fueconorg-11224	202	7	)	)	PUNCT
fueconorg-11224	202	8	,	,	PUNCT
fueconorg-11224	202	9	416	416	NUM
fueconorg-11224	202	10	-	-	SYM
fueconorg-11224	202	11	430	430	NUM
fueconorg-11224	202	12	.	.	PUNCT
fueconorg-11224	203	1	https://doi.org/10.1108/emjb-03-2020-0024	https://doi.org/10.1108/emjb-03-2020-0024	PROPN
fueconorg-11224	203	2	international	international	ADJ
fueconorg-11224	203	3	auditig	auditig	NOUN
fueconorg-11224	203	4	and	and	CCONJ
fueconorg-11224	203	5	assurance	assurance	NOUN
fueconorg-11224	203	6	standards	standard	NOUN
fueconorg-11224	203	7	board	board	NOUN
fueconorg-11224	203	8	(	(	PUNCT
fueconorg-11224	203	9	iaasb	iaasb	PROPN
fueconorg-11224	203	10	)	)	PUNCT
fueconorg-11224	203	11	(	(	PUNCT
fueconorg-11224	203	12	2015	2015	NUM
fueconorg-11224	203	13	)	)	PUNCT
fueconorg-11224	203	14	.	.	PUNCT
fueconorg-11224	204	1	international	international	ADJ
fueconorg-11224	204	2	standard	standard	NOUN
fueconorg-11224	204	3	on	on	ADP
fueconorg-11224	204	4	auditing	audit	VERB
fueconorg-11224	204	5	705	705	NUM
fueconorg-11224	204	6	(	(	PUNCT
fueconorg-11224	204	7	revised	revise	VERB
fueconorg-11224	204	8	)	)	PUNCT
fueconorg-11224	204	9	modifications	modification	NOUN
fueconorg-11224	204	10	to	to	ADP
fueconorg-11224	204	11	the	the	DET
fueconorg-11224	204	12	opinion	opinion	NOUN
fueconorg-11224	204	13	in	in	ADP
fueconorg-11224	204	14	the	the	DET
fueconorg-11224	204	15	independent	independent	ADJ
fueconorg-11224	204	16	auditor	auditor	NOUN
fueconorg-11224	204	17	’s	’s	PART
fueconorg-11224	204	18	report	report	NOUN
fueconorg-11224	204	19	.	.	PUNCT
fueconorg-11224	205	1	retrieved	retrieve	VERB
fueconorg-11224	205	2	from	from	ADP
fueconorg-11224	205	3	:	:	PUNCT
fueconorg-11224	205	4	https://www.iaasb.org/publications/international-standard-auditing-isa-705-revised-modifications-opinionindependent-auditors-report-4	https://www.iaasb.org/publications/international-standard-auditing-isa-705-revised-modifications-opinionindependent-auditors-report-4	PROPN
fueconorg-11224	205	5	accessed	access	VERB
fueconorg-11224	205	6	on	on	ADP
fueconorg-11224	205	7	:	:	PUNCT
fueconorg-11224	205	8	21	21	NUM
fueconorg-11224	205	9	august	august	PROPN
fueconorg-11224	205	10	2022	2022	NUM
fueconorg-11224	205	11	.	.	PUNCT
fueconorg-11224	206	1	moazedi	moazedi	PROPN
fueconorg-11224	206	2	,	,	PUNCT
fueconorg-11224	206	3	e.	e.	PROPN
fueconorg-11224	206	4	,	,	PUNCT
fueconorg-11224	206	5	&	&	CCONJ
fueconorg-11224	206	6	khansalar	khansalar	PROPN
fueconorg-11224	206	7	,	,	PUNCT
fueconorg-11224	206	8	e.	e.	PROPN
fueconorg-11224	206	9	(	(	PUNCT
fueconorg-11224	206	10	2016	2016	NUM
fueconorg-11224	206	11	)	)	PUNCT
fueconorg-11224	206	12	.	.	PUNCT
fueconorg-11224	207	1	earnings	earning	NOUN
fueconorg-11224	207	2	management	management	NOUN
fueconorg-11224	207	3	and	and	CCONJ
fueconorg-11224	207	4	audit	audit	NOUN
fueconorg-11224	207	5	opinion	opinion	NOUN
fueconorg-11224	207	6	.	.	PUNCT
fueconorg-11224	208	1	international	international	ADJ
fueconorg-11224	208	2	journal	journal	PROPN
fueconorg-11224	208	3	of	of	ADP
fueconorg-11224	208	4	economics	economic	NOUN
fueconorg-11224	208	5	and	and	CCONJ
fueconorg-11224	208	6	finance	finance	NOUN
fueconorg-11224	208	7	,	,	PUNCT
fueconorg-11224	208	8	8(4	8(4	NUM
fueconorg-11224	208	9	)	)	PUNCT
fueconorg-11224	208	10	,	,	PUNCT
fueconorg-11224	208	11	113	113	NUM
fueconorg-11224	208	12	-	-	SYM
fueconorg-11224	208	13	122	122	NUM
fueconorg-11224	208	14	.	.	PUNCT
fueconorg-11224	209	1	https://doi.org/10.5539/ijef.v8n4p113	https://doi.org/10.5539/ijef.v8n4p113	ADJ
fueconorg-11224	209	2	othman	othman	PROPN
fueconorg-11224	209	3	,	,	PUNCT
fueconorg-11224	209	4	h.	h.	PROPN
fueconorg-11224	209	5	b.	b.	PROPN
fueconorg-11224	209	6	,	,	PUNCT
fueconorg-11224	209	7	&	&	CCONJ
fueconorg-11224	209	8	zeghal	zeghal	NOUN
fueconorg-11224	209	9	,	,	PUNCT
fueconorg-11224	209	10	d.	d.	PROPN
fueconorg-11224	209	11	(	(	PUNCT
fueconorg-11224	209	12	2006	2006	NUM
fueconorg-11224	209	13	)	)	PUNCT
fueconorg-11224	209	14	.	.	PUNCT
fueconorg-11224	210	1	a	a	DET
fueconorg-11224	210	2	study	study	NOUN
fueconorg-11224	210	3	of	of	ADP
fueconorg-11224	210	4	earningsmanagement	earningsmanagement	NOUN
fueconorg-11224	210	5	motives	motive	NOUN
fueconorg-11224	210	6	in	in	ADP
fueconorg-11224	210	7	the	the	DET
fueconorg-11224	210	8	anglo	anglo	ADJ
fueconorg-11224	210	9	-	-	PUNCT
fueconorg-11224	210	10	american	american	ADJ
fueconorg-11224	210	11	and	and	CCONJ
fueconorg-11224	210	12	eurocontinental	eurocontinental	ADJ
fueconorg-11224	210	13	accounting	accounting	NOUN
fueconorg-11224	210	14	models	model	NOUN
fueconorg-11224	210	15	:	:	PUNCT
fueconorg-11224	210	16	the	the	DET
fueconorg-11224	210	17	canadian	canadian	ADJ
fueconorg-11224	210	18	and	and	CCONJ
fueconorg-11224	210	19	french	french	ADJ
fueconorg-11224	210	20	cases	case	NOUN
fueconorg-11224	210	21	.	.	PUNCT
fueconorg-11224	211	1	the	the	DET
fueconorg-11224	211	2	international	international	ADJ
fueconorg-11224	211	3	journal	journal	NOUN
fueconorg-11224	211	4	of	of	ADP
fueconorg-11224	211	5	accounting	accounting	NOUN
fueconorg-11224	211	6	,	,	PUNCT
fueconorg-11224	211	7	41(4	41(4	NUM
fueconorg-11224	211	8	)	)	PUNCT
fueconorg-11224	211	9	,	,	PUNCT
fueconorg-11224	211	10	406	406	NUM
fueconorg-11224	211	11	-	-	SYM
fueconorg-11224	211	12	435	435	NUM
fueconorg-11224	211	13	.	.	PUNCT
fueconorg-11224	212	1	https://doi.org/10.1016/j.intacc.2006.09.004	https://doi.org/10.1016/j.intacc.2006.09.004	NOUN
fueconorg-11224	212	2	othman	othman	PROPN
fueconorg-11224	212	3	,	,	PUNCT
fueconorg-11224	212	4	a.	a.	PROPN
fueconorg-11224	212	5	b.	b.	PROPN
fueconorg-11224	212	6	,	,	PUNCT
fueconorg-11224	212	7	ruslan	ruslan	PROPN
fueconorg-11224	212	8	,	,	PUNCT
fueconorg-11224	212	9	n.	n.	PROPN
fueconorg-11224	212	10	a.	a.	PROPN
fueconorg-11224	212	11	,	,	PUNCT
fueconorg-11224	212	12	shamsuddin	shamsuddin	PROPN
fueconorg-11224	212	13	,	,	PUNCT
fueconorg-11224	212	14	i.	i.	PROPN
fueconorg-11224	212	15	f.	f.	PROPN
fueconorg-11224	212	16	,	,	PUNCT
fueconorg-11224	212	17	rosli	rosli	VERB
fueconorg-11224	212	18	,	,	PUNCT
fueconorg-11224	212	19	n.	n.	NOUN
fueconorg-11224	212	20	a.	a.	PROPN
fueconorg-11224	212	21	,	,	PUNCT
fueconorg-11224	212	22	&	&	CCONJ
fueconorg-11224	212	23	janjori	janjori	PROPN
fueconorg-11224	212	24	,	,	PUNCT
fueconorg-11224	212	25	s.	s.	PROPN
fueconorg-11224	212	26	r.	r.	PROPN
fueconorg-11224	212	27	(	(	PUNCT
fueconorg-11224	212	28	2017	2017	NUM
fueconorg-11224	212	29	)	)	PUNCT
fueconorg-11224	212	30	.	.	PUNCT
fueconorg-11224	213	1	a	a	DET
fueconorg-11224	213	2	study	study	NOUN
fueconorg-11224	213	3	on	on	ADP
fueconorg-11224	213	4	audit	audit	NOUN
fueconorg-11224	213	5	opinion	opinion	NOUN
fueconorg-11224	213	6	and	and	CCONJ
fueconorg-11224	213	7	earning	earn	VERB
fueconorg-11224	213	8	management	management	NOUN
fueconorg-11224	213	9	between	between	ADP
fueconorg-11224	213	10	pn17	pn17	PROPN
fueconorg-11224	213	11	.	.	PUNCT
fueconorg-11224	213	12	companies	company	NOUN
fueconorg-11224	213	13	and	and	CCONJ
fueconorg-11224	213	14	healthy	healthy	ADJ
fueconorg-11224	213	15	companies	company	NOUN
fueconorg-11224	213	16	.	.	PUNCT
fueconorg-11224	214	1	international	international	ADJ
fueconorg-11224	214	2	journal	journal	PROPN
fueconorg-11224	214	3	of	of	ADP
fueconorg-11224	214	4	business	business	NOUN
fueconorg-11224	214	5	,	,	PUNCT
fueconorg-11224	214	6	economics	economic	NOUN
fueconorg-11224	214	7	and	and	CCONJ
fueconorg-11224	214	8	law	law	NOUN
fueconorg-11224	214	9	,	,	PUNCT
fueconorg-11224	214	10	12(1	12(1	NUM
fueconorg-11224	214	11	)	)	PUNCT
fueconorg-11224	214	12	,	,	PUNCT
fueconorg-11224	214	13	6	6	NUM
fueconorg-11224	214	14	-	-	SYM
fueconorg-11224	214	15	12	12	NUM
fueconorg-11224	214	16	.	.	PUNCT
fueconorg-11224	215	1	retrieved	retrieve	VERB
fueconorg-11224	215	2	from	from	ADP
fueconorg-11224	215	3	:	:	PUNCT
fueconorg-11224	215	4	https://www.ijbel.com/wpcontent/uploads/2017/05/acc-93.pdf	https://www.ijbel.com/wpcontent/uploads/2017/05/acc-93.pdf	NOUN
fueconorg-11224	215	5	accessed	access	VERB
fueconorg-11224	215	6	on	on	ADP
fueconorg-11224	215	7	:	:	PUNCT
fueconorg-11224	215	8	21	21	NUM
fueconorg-11224	215	9	august	august	PROPN
fueconorg-11224	215	10	2022	2022	NUM
fueconorg-11224	215	11	.	.	PUNCT
fueconorg-11224	216	1	https://www.econjournals.com/index.php/ijefi/article/view/3862	https://www.econjournals.com/index.php/ijefi/article/view/3862	NUM
fueconorg-11224	216	2	https://amfa.arak.iau.ir/article_666217.html	https://amfa.arak.iau.ir/article_666217.html	X
fueconorg-11224	216	3	https://doi.org/10.1108/02686900410524427	https://doi.org/10.1108/02686900410524427	VERB
fueconorg-11224	216	4	https://doi.org/10.1108/02686900510619665	https://doi.org/10.1108/02686900510619665	ADJ
fueconorg-11224	216	5	https://nonprofitquarterly.org/absent-the-audit-how-small-nonprofits-can-demonstrate-accountability-without-one/	https://nonprofitquarterly.org/absent-the-audit-how-small-nonprofits-can-demonstrate-accountability-without-one/	NOUN
fueconorg-11224	216	6	https://nonprofitquarterly.org/absent-the-audit-how-small-nonprofits-can-demonstrate-accountability-without-one/	https://nonprofitquarterly.org/absent-the-audit-how-small-nonprofits-can-demonstrate-accountability-without-one/	VERB
fueconorg-11224	216	7	https://doi.org/10.5937/industrija43-8035	https://doi.org/10.5937/industrija43-8035	PRON
fueconorg-11224	216	8	https://doi.org/10.1108/jpbafm-03-2021-0035	https://doi.org/10.1108/jpbafm-03-2021-0035	PROPN
fueconorg-11224	216	9	https://doi.org/10.1108/aaaj-06-2014-1744	https://doi.org/10.1108/aaaj-06-2014-1744	PROPN
fueconorg-11224	216	10	https://doi.org/10.2308/acch.2000.14.2.235	https://doi.org/10.2308/acch.2000.14.2.235	PROPN
fueconorg-11224	216	11	http://dx.doi.org/10.21511/imfi.%0b18(4).2021.12	http://dx.doi.org/10.21511/imfi.%0b18(4).2021.12	NOUN
fueconorg-11224	216	12	http://dx.doi.org/10.21511/imfi.%0b18(4).2021.12	http://dx.doi.org/10.21511/imfi.%0b18(4).2021.12	NOUN
fueconorg-11224	216	13	https://doi.org/10.1111/j.1911-3846.1999.tb00577.x	https://doi.org/10.1111/j.1911-3846.1999.tb00577.x	PROPN
fueconorg-11224	216	14	https://seaopenresearch.eu/journals/articles/nis_3_8.pdf	https://seaopenresearch.eu/journals/articles/nis_3_8.pdf	NOUN
fueconorg-11224	216	15	https://doi.org/10.1108/s0196-3821(2013)0000029005	https://doi.org/10.1108/s0196-3821(2013)0000029005	DET
fueconorg-11224	216	16	https://doi.org/10.1108/s0196-3821(2013)0000029005	https://doi.org/10.1108/s0196-3821(2013)0000029005	PROPN
fueconorg-11224	216	17	http://dx.doi.org/10.1016/j.sbspro.2012.11.117	http://dx.doi.org/10.1016/j.sbspro.2012.11.117	PROPN
fueconorg-11224	216	18	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	PROPN
fueconorg-11224	216	19	https://doi.org/10.1108/emjb-03-2020-0024	https://doi.org/10.1108/emjb-03-2020-0024	NOUN
fueconorg-11224	216	20	https://www.iaasb.org/publications/international-standard-auditing-isa-705-revised-modifications-opinion-independent-auditors-report-4	https://www.iaasb.org/publications/international-standard-auditing-isa-705-revised-modifications-opinion-independent-auditors-report-4	PROPN
fueconorg-11224	216	21	https://www.iaasb.org/publications/international-standard-auditing-isa-705-revised-modifications-opinion-independent-auditors-report-4	https://www.iaasb.org/publications/international-standard-auditing-isa-705-revised-modifications-opinion-independent-auditors-report-4	PROPN
fueconorg-11224	216	22	https://doi.org/10.5539/ijef.v8n4p113	https://doi.org/10.5539/ijef.v8n4p113	ADJ
fueconorg-11224	216	23	https://doi.org/10.1016/j.intacc.2006.09.004	https://doi.org/10.1016/j.intacc.2006.09.004	NOUN
fueconorg-11224	216	24	https://www.ijbel.com/wp-content/uploads/2017/05/acc-93.pdf	https://www.ijbel.com/wp-content/uploads/2017/05/acc-93.pdf	PROPN
fueconorg-11224	216	25	https://www.ijbel.com/wp-content/uploads/2017/05/acc-93.pdf	https://www.ijbel.com/wp-content/uploads/2017/05/acc-93.pdf	PROPN
fueconorg-11224	216	26	296	296	NUM
fueconorg-11224	216	27	m.	m.	NOUN
fueconorg-11224	216	28	đorđević	đorđević	NOUN
fueconorg-11224	216	29	,	,	PUNCT
fueconorg-11224	216	30	d.	d.	PROPN
fueconorg-11224	216	31	spasić	spasić	PROPN
fueconorg-11224	216	32	nguyen	nguyen	PROPN
fueconorg-11224	216	33	,	,	PUNCT
fueconorg-11224	216	34	h.	h.	PROPN
fueconorg-11224	216	35	a.	a.	PROPN
fueconorg-11224	216	36	,	,	PUNCT
fueconorg-11224	216	37	&	&	CCONJ
fueconorg-11224	216	38	nguyen	nguyen	PROPN
fueconorg-11224	216	39	,	,	PUNCT
fueconorg-11224	216	40	h.	h.	PROPN
fueconorg-11224	216	41	l.	l.	PROPN
fueconorg-11224	216	42	(	(	PUNCT
fueconorg-11224	216	43	2016	2016	NUM
fueconorg-11224	216	44	)	)	PUNCT
fueconorg-11224	216	45	.	.	PUNCT
fueconorg-11224	217	1	using	use	VERB
fueconorg-11224	217	2	the	the	DET
fueconorg-11224	217	3	m	m	ADJ
fueconorg-11224	217	4	-	-	PUNCT
fueconorg-11224	217	5	score	score	NOUN
fueconorg-11224	217	6	model	model	NOUN
fueconorg-11224	217	7	in	in	ADP
fueconorg-11224	217	8	detecting	detect	VERB
fueconorg-11224	217	9	earnings	earning	NOUN
fueconorg-11224	217	10	management	management	NOUN
fueconorg-11224	217	11	:	:	PUNCT
fueconorg-11224	217	12	evidence	evidence	NOUN
fueconorg-11224	217	13	from	from	ADP
fueconorg-11224	217	14	non	non	ADJ
fueconorg-11224	217	15	-	-	ADJ
fueconorg-11224	217	16	financial	financial	ADJ
fueconorg-11224	217	17	vietnamese	vietnamese	ADJ
fueconorg-11224	217	18	listed	list	VERB
fueconorg-11224	217	19	companies	company	NOUN
fueconorg-11224	217	20	.	.	PUNCT
fueconorg-11224	218	1	vnu	vnu	PROPN
fueconorg-11224	218	2	journal	journal	PROPN
fueconorg-11224	218	3	of	of	ADP
fueconorg-11224	218	4	economics	economic	NOUN
fueconorg-11224	218	5	and	and	CCONJ
fueconorg-11224	218	6	business	business	NOUN
fueconorg-11224	218	7	,	,	PUNCT
fueconorg-11224	218	8	32(2	32(2	NUM
fueconorg-11224	218	9	)	)	PUNCT
fueconorg-11224	218	10	,	,	PUNCT
fueconorg-11224	218	11	14	14	NUM
fueconorg-11224	218	12	-	-	SYM
fueconorg-11224	218	13	23	23	NUM
fueconorg-11224	218	14	.	.	PUNCT
fueconorg-11224	219	1	ronen	ronen	PROPN
fueconorg-11224	219	2	,	,	PUNCT
fueconorg-11224	219	3	j.	j.	PROPN
fueconorg-11224	219	4	,	,	PUNCT
fueconorg-11224	219	5	&	&	CCONJ
fueconorg-11224	219	6	yaari	yaari	PROPN
fueconorg-11224	219	7	,	,	PUNCT
fueconorg-11224	219	8	v.	v.	PROPN
fueconorg-11224	219	9	(	(	PUNCT
fueconorg-11224	219	10	2008	2008	NUM
fueconorg-11224	219	11	)	)	PUNCT
fueconorg-11224	219	12	.	.	PUNCT
fueconorg-11224	220	1	earnings	earning	NOUN
fueconorg-11224	220	2	management	management	NOUN
fueconorg-11224	220	3	–	–	PUNCT
fueconorg-11224	220	4	emerging	emerge	VERB
fueconorg-11224	220	5	insights	insight	NOUN
fueconorg-11224	220	6	in	in	ADP
fueconorg-11224	220	7	theory	theory	NOUN
fueconorg-11224	220	8	,	,	PUNCT
fueconorg-11224	220	9	practice	practice	NOUN
fueconorg-11224	220	10	,	,	PUNCT
fueconorg-11224	220	11	and	and	CCONJ
fueconorg-11224	220	12	research	research	NOUN
fueconorg-11224	220	13	,	,	PUNCT
fueconorg-11224	220	14	springer	springer	NOUN
fueconorg-11224	220	15	,	,	PUNCT
fueconorg-11224	220	16	new	new	PROPN
fueconorg-11224	220	17	york	york	PROPN
fueconorg-11224	220	18	ruggiero	ruggiero	PROPN
fueconorg-11224	220	19	,	,	PUNCT
fueconorg-11224	220	20	p.	p.	PROPN
fueconorg-11224	220	21	,	,	PUNCT
fueconorg-11224	220	22	sorrentino	sorrentino	PROPN
fueconorg-11224	220	23	,	,	PUNCT
fueconorg-11224	220	24	d.	d.	PROPN
fueconorg-11224	220	25	,	,	PUNCT
fueconorg-11224	220	26	&	&	CCONJ
fueconorg-11224	220	27	mussari	mussari	PROPN
fueconorg-11224	220	28	,	,	PUNCT
fueconorg-11224	220	29	r.	r.	PROPN
fueconorg-11224	220	30	(	(	PUNCT
fueconorg-11224	220	31	2022	2022	NUM
fueconorg-11224	220	32	)	)	PUNCT
fueconorg-11224	220	33	.	.	PUNCT
fueconorg-11224	221	1	earnings	earning	NOUN
fueconorg-11224	221	2	management	management	NOUN
fueconorg-11224	221	3	in	in	ADP
fueconorg-11224	221	4	state	state	NOUN
fueconorg-11224	221	5	-	-	PUNCT
fueconorg-11224	221	6	owned	own	VERB
fueconorg-11224	221	7	enterprises	enterprise	NOUN
fueconorg-11224	221	8	:	:	PUNCT
fueconorg-11224	221	9	bringing	bring	VERB
fueconorg-11224	221	10	publicness	publicness	NOUN
fueconorg-11224	221	11	back	back	ADV
fueconorg-11224	221	12	in	in	ADP
fueconorg-11224	221	13	.	.	PUNCT
fueconorg-11224	222	1	journal	journal	PROPN
fueconorg-11224	222	2	of	of	ADP
fueconorg-11224	222	3	management	management	NOUN
fueconorg-11224	222	4	and	and	CCONJ
fueconorg-11224	222	5	governance	governance	NOUN
fueconorg-11224	222	6	,	,	PUNCT
fueconorg-11224	222	7	26	26	NUM
fueconorg-11224	222	8	,	,	PUNCT
fueconorg-11224	222	9	1277	1277	NUM
fueconorg-11224	222	10	-	-	SYM
fueconorg-11224	222	11	1313	1313	NUM
fueconorg-11224	222	12	.	.	PUNCT
fueconorg-11224	223	1	https://doi.org/10.1007/s10997-02109589-3	https://doi.org/10.1007/s10997-02109589-3	PROPN
fueconorg-11224	223	2	sharf	sharf	PROPN
fueconorg-11224	223	3	,	,	PUNCT
fueconorg-11224	223	4	n.	n.	NOUN
fueconorg-11224	223	5	,	,	PUNCT
fueconorg-11224	223	6	&	&	CCONJ
fueconorg-11224	223	7	nassar	nassar	PROPN
fueconorg-11224	223	8	,	,	PUNCT
fueconorg-11224	223	9	m.	m.	NOUN
fueconorg-11224	223	10	a.	a.	NOUN
fueconorg-11224	223	11	(	(	PUNCT
fueconorg-11224	223	12	2021	2021	NUM
fueconorg-11224	223	13	)	)	PUNCT
fueconorg-11224	223	14	.	.	PUNCT
fueconorg-11224	224	1	the	the	DET
fueconorg-11224	224	2	effect	effect	NOUN
fueconorg-11224	224	3	of	of	ADP
fueconorg-11224	224	4	audit	audit	NOUN
fueconorg-11224	224	5	quality	quality	NOUN
fueconorg-11224	224	6	and	and	CCONJ
fueconorg-11224	224	7	auditor	auditor	NOUN
fueconorg-11224	224	8	's	's	PART
fueconorg-11224	224	9	opinion	opinion	NOUN
fueconorg-11224	224	10	on	on	ADP
fueconorg-11224	224	11	earnings	earning	NOUN
fueconorg-11224	224	12	management	management	NOUN
fueconorg-11224	224	13	:	:	PUNCT
fueconorg-11224	224	14	evidence	evidence	NOUN
fueconorg-11224	224	15	from	from	ADP
fueconorg-11224	224	16	jordan	jordan	PROPN
fueconorg-11224	224	17	.	.	PUNCT
fueconorg-11224	225	1	jordan	jordan	PROPN
fueconorg-11224	225	2	journal	journal	PROPN
fueconorg-11224	225	3	of	of	ADP
fueconorg-11224	225	4	business	business	PROPN
fueconorg-11224	225	5	administration	administration	PROPN
fueconorg-11224	225	6	,	,	PUNCT
fueconorg-11224	225	7	17(2	17(2	NUM
fueconorg-11224	225	8	)	)	PUNCT
fueconorg-11224	225	9	,	,	PUNCT
fueconorg-11224	225	10	236	236	NUM
fueconorg-11224	225	11	-	-	SYM
fueconorg-11224	225	12	253	253	NUM
fueconorg-11224	225	13	.	.	PUNCT
fueconorg-11224	226	1	https://journals.ju.edu.jo/jjba/	https://journals.ju.edu.jo/jjba/	PROPN
fueconorg-11224	226	2	article	article	PROPN
fueconorg-11224	226	3	/	/	SYM
fueconorg-11224	226	4	view/101354	view/101354	PROPN
fueconorg-11224	226	5	state	state	NOUN
fueconorg-11224	226	6	audit	audit	NOUN
fueconorg-11224	226	7	institution	institution	NOUN
fueconorg-11224	226	8	(	(	PUNCT
fueconorg-11224	226	9	2018	2018	NUM
fueconorg-11224	226	10	,	,	PUNCT
fueconorg-11224	226	11	2019	2019	NUM
fueconorg-11224	226	12	,	,	PUNCT
fueconorg-11224	226	13	2020	2020	NUM
fueconorg-11224	226	14	,	,	PUNCT
fueconorg-11224	226	15	2021	2021	NUM
fueconorg-11224	226	16	)	)	PUNCT
fueconorg-11224	226	17	.	.	PUNCT
fueconorg-11224	227	1	annual	annual	ADJ
fueconorg-11224	227	2	activity	activity	NOUN
fueconorg-11224	227	3	reports	report	NOUN
fueconorg-11224	227	4	for	for	ADP
fueconorg-11224	227	5	2018	2018	NUM
fueconorg-11224	227	6	,	,	PUNCT
fueconorg-11224	227	7	2019	2019	NUM
fueconorg-11224	227	8	,	,	PUNCT
fueconorg-11224	227	9	2020	2020	NUM
fueconorg-11224	227	10	and	and	CCONJ
fueconorg-11224	227	11	2021	2021	NUM
fueconorg-11224	227	12	.	.	PUNCT
fueconorg-11224	228	1	https://www.dri.rs/dokumenti/godisnji-izvestaji-o-radu.93.html	https://www.dri.rs/dokumenti/godisnji-izvestaji-o-radu.93.html	PROPN
fueconorg-11224	228	2	tsipouridou	tsipouridou	NOUN
fueconorg-11224	228	3	,	,	PUNCT
fueconorg-11224	228	4	m.	m.	NOUN
fueconorg-11224	228	5	,	,	PUNCT
fueconorg-11224	228	6	&	&	CCONJ
fueconorg-11224	228	7	spathis	spathis	PROPN
fueconorg-11224	228	8	,	,	PUNCT
fueconorg-11224	228	9	c.	c.	PROPN
fueconorg-11224	228	10	(	(	PUNCT
fueconorg-11224	228	11	2014	2014	NUM
fueconorg-11224	228	12	,	,	PUNCT
fueconorg-11224	228	13	march	march	PROPN
fueconorg-11224	228	14	)	)	PUNCT
fueconorg-11224	228	15	.	.	PUNCT
fueconorg-11224	229	1	audit	audit	NOUN
fueconorg-11224	229	2	opinion	opinion	NOUN
fueconorg-11224	229	3	and	and	CCONJ
fueconorg-11224	229	4	earnings	earning	NOUN
fueconorg-11224	229	5	management	management	NOUN
fueconorg-11224	229	6	:	:	PUNCT
fueconorg-11224	229	7	evidence	evidence	NOUN
fueconorg-11224	229	8	from	from	ADP
fueconorg-11224	229	9	greece	greece	PROPN
fueconorg-11224	229	10	.	.	PUNCT
fueconorg-11224	230	1	accounting	accounting	PROPN
fueconorg-11224	230	2	forum	forum	PROPN
fueconorg-11224	230	3	,	,	PUNCT
fueconorg-11224	230	4	38(1	38(1	NUM
fueconorg-11224	230	5	)	)	PUNCT
fueconorg-11224	230	6	,	,	PUNCT
fueconorg-11224	230	7	38	38	NUM
fueconorg-11224	230	8	-	-	SYM
fueconorg-11224	230	9	54	54	NUM
fueconorg-11224	230	10	.	.	PUNCT
fueconorg-11224	231	1	https://doi.org/10.1016/j.accfor.2013.09.002	https://doi.org/10.1016/j.accfor.2013.09.002	NUM
fueconorg-11224	231	2	veronica	veronica	PROPN
fueconorg-11224	231	3	,	,	PUNCT
fueconorg-11224	231	4	a.	a.	PROPN
fueconorg-11224	231	5	,	,	PUNCT
fueconorg-11224	231	6	&	&	CCONJ
fueconorg-11224	231	7	julisar	julisar	PROPN
fueconorg-11224	231	8	,	,	PUNCT
fueconorg-11224	231	9	j.	j.	PROPN
fueconorg-11224	231	10	(	(	PUNCT
fueconorg-11224	231	11	2021	2021	NUM
fueconorg-11224	231	12	,	,	PUNCT
fueconorg-11224	231	13	may	may	AUX
fueconorg-11224	231	14	)	)	PUNCT
fueconorg-11224	231	15	.	.	PUNCT
fueconorg-11224	232	1	factors	factor	NOUN
fueconorg-11224	232	2	that	that	PRON
fueconorg-11224	232	3	influence	influence	VERB
fueconorg-11224	232	4	the	the	DET
fueconorg-11224	232	5	auditors	auditor	NOUN
fueconorg-11224	232	6	in	in	ADP
fueconorg-11224	232	7	issuing	issue	VERB
fueconorg-11224	232	8	qualified	qualified	ADJ
fueconorg-11224	232	9	opinion	opinion	NOUN
fueconorg-11224	232	10	.	.	PUNCT
fueconorg-11224	233	1	in	in	ADP
fueconorg-11224	233	2	proceedings	proceeding	NOUN
fueconorg-11224	233	3	of	of	ADP
fueconorg-11224	233	4	the	the	DET
fueconorg-11224	233	5	ninth	ninth	ADJ
fueconorg-11224	233	6	international	international	ADJ
fueconorg-11224	233	7	conference	conference	NOUN
fueconorg-11224	233	8	on	on	ADP
fueconorg-11224	233	9	entrepreneurship	entrepreneurship	NOUN
fueconorg-11224	233	10	and	and	CCONJ
fueconorg-11224	233	11	business	business	NOUN
fueconorg-11224	233	12	management	management	NOUN
fueconorg-11224	233	13	(	(	PUNCT
fueconorg-11224	233	14	icebm	icebm	NOUN
fueconorg-11224	233	15	2020	2020	NUM
fueconorg-11224	233	16	)	)	PUNCT
fueconorg-11224	233	17	(	(	PUNCT
fueconorg-11224	233	18	pp	pp	ADJ
fueconorg-11224	233	19	.	.	PUNCT
fueconorg-11224	234	1	144	144	NUM
fueconorg-11224	234	2	-	-	SYM
fueconorg-11224	234	3	151	151	NUM
fueconorg-11224	234	4	)	)	PUNCT
fueconorg-11224	234	5	.	.	PUNCT
fueconorg-11224	235	1	atlantis	atlantis	PROPN
fueconorg-11224	235	2	press	press	PROPN
fueconorg-11224	235	3	.	.	PUNCT
fueconorg-11224	236	1	https://dx.doi.org/10.2991/aebmr.k.210507.022	https://dx.doi.org/10.2991/aebmr.k.210507.022	NOUN
fueconorg-11224	236	2	modifikovano	modifikovano	NOUN
fueconorg-11224	236	3	mišljenje	mišljenje	PROPN
fueconorg-11224	236	4	revizije	revizije	NOUN
fueconorg-11224	237	1	i	i	PRON
fueconorg-11224	237	2	upravljanje	upravljanje	VERB
fueconorg-11224	237	3	dobitkom	dobitkom	VERB
fueconorg-11224	237	4	u	u	PROPN
fueconorg-11224	237	5	javnim	javnim	PROPN
fueconorg-11224	237	6	preduzećima	preduzećima	PROPN
fueconorg-11224	237	7	–	–	PUNCT
fueconorg-11224	237	8	stanje	stanje	NOUN
fueconorg-11224	237	9	u	u	NOUN
fueconorg-11224	237	10	srbiji	srbiji	PROPN
fueconorg-11224	237	11	cilj	cilj	PROPN
fueconorg-11224	237	12	autora	autora	PROPN
fueconorg-11224	237	13	ovog	ovog	NOUN
fueconorg-11224	237	14	rada	rada	PROPN
fueconorg-11224	237	15	jeste	jeste	PROPN
fueconorg-11224	237	16	da	da	PROPN
fueconorg-11224	237	17	istraže	istraže	PROPN
fueconorg-11224	237	18	vezu	vezu	NOUN
fueconorg-11224	237	19	između	između	VERB
fueconorg-11224	237	20	upravljanja	upravljanja	PROPN
fueconorg-11224	237	21	dobitkom	dobitkom	PROPN
fueconorg-11224	238	1	i	i	PRON
fueconorg-11224	238	2	modifikovanog	modifikovanog	VERB
fueconorg-11224	238	3	mišljenja	mišljenja	PROPN
fueconorg-11224	238	4	revizora	revizora	PROPN
fueconorg-11224	238	5	u	u	PROPN
fueconorg-11224	238	6	javnim	javnim	PROPN
fueconorg-11224	238	7	preduzećima	preduzećima	PROPN
fueconorg-11224	238	8	u	u	PROPN
fueconorg-11224	238	9	republici	republici	ADJ
fueconorg-11224	238	10	srbiji	srbiji	NOUN
fueconorg-11224	238	11	.	.	PUNCT
fueconorg-11224	239	1	uzorak	uzorak	PROPN
fueconorg-11224	239	2	istraživanja	istraživanja	PROPN
fueconorg-11224	239	3	čine	čine	NOUN
fueconorg-11224	239	4	64	64	NUM
fueconorg-11224	239	5	javna	javna	NOUN
fueconorg-11224	239	6	preduzeća	preduzeća	VERB
fueconorg-11224	239	7	čiji	čiji	PROPN
fueconorg-11224	239	8	su	su	PROPN
fueconorg-11224	239	9	finansijski	finansijski	PROPN
fueconorg-11224	239	10	izveštaji	izveštaji	PROPN
fueconorg-11224	239	11	bili	bili	PROPN
fueconorg-11224	239	12	predmet	predmet	PROPN
fueconorg-11224	239	13	revizije	revizije	PROPN
fueconorg-11224	239	14	od	od	PROPN
fueconorg-11224	239	15	strane	strane	PROPN
fueconorg-11224	239	16	državne	državne	PROPN
fueconorg-11224	239	17	revizorske	revizorske	PROPN
fueconorg-11224	239	18	institucije	institucije	NOUN
fueconorg-11224	239	19	u	u	NOUN
fueconorg-11224	239	20	periodu	periodu	VERB
fueconorg-11224	239	21	2018	2018	NUM
fueconorg-11224	239	22	-	-	SYM
fueconorg-11224	239	23	2021	2021	NUM
fueconorg-11224	239	24	.	.	PUNCT
fueconorg-11224	240	1	godine	godine	PROPN
fueconorg-11224	240	2	.	.	PUNCT
fueconorg-11224	241	1	za	za	PROPN
fueconorg-11224	241	2	potrebe	potrebe	PROPN
fueconorg-11224	241	3	identifikovanja	identifikovanja	PROPN
fueconorg-11224	241	4	upravljanja	upravljanja	PROPN
fueconorg-11224	241	5	dobitkom	dobitkom	PROPN
fueconorg-11224	241	6	u	u	PROPN
fueconorg-11224	241	7	ovim	ovim	PROPN
fueconorg-11224	241	8	javnim	javnim	PROPN
fueconorg-11224	241	9	preduzećima	preduzećima	PROPN
fueconorg-11224	241	10	korišćeni	korišćeni	PROPN
fueconorg-11224	241	11	su	su	PROPN
fueconorg-11224	241	12	finansijski	finansijski	PROPN
fueconorg-11224	241	13	izveštaji	izveštaji	VERB
fueconorg-11224	241	14	u	u	PROPN
fueconorg-11224	241	15	periodu	periodu	NOUN
fueconorg-11224	241	16	2018	2018	NUM
fueconorg-11224	241	17	-	-	SYM
fueconorg-11224	241	18	2021	2021	NUM
fueconorg-11224	241	19	.	.	PUNCT
fueconorg-11224	242	1	rezultati	rezultati	PROPN
fueconorg-11224	242	2	istraživanja	istraživanja	VERB
fueconorg-11224	242	3	ukazuju	ukazuju	PROPN
fueconorg-11224	242	4	da	da	PROPN
fueconorg-11224	242	5	ne	ne	PROPN
fueconorg-11224	242	6	postoji	postoji	PROPN
fueconorg-11224	242	7	pozitivna	pozitivna	NOUN
fueconorg-11224	242	8	veza	veza	PROPN
fueconorg-11224	242	9	između	između	VERB
fueconorg-11224	242	10	upravljanja	upravljanja	PROPN
fueconorg-11224	242	11	dobitkom	dobitkom	PROPN
fueconorg-11224	243	1	i	i	PRON
fueconorg-11224	243	2	modifikovanog	modifikovanog	VERB
fueconorg-11224	243	3	mišljenja	mišljenja	PROPN
fueconorg-11224	243	4	revizora	revizora	PROPN
fueconorg-11224	243	5	,	,	PUNCT
fueconorg-11224	243	6	odnosno	odnosno	PROPN
fueconorg-11224	243	7	da	da	X
fueconorg-11224	243	8	razlika	razlika	NOUN
fueconorg-11224	243	9	u	u	NOUN
fueconorg-11224	243	10	distribuciji	distribuciji	VERB
fueconorg-11224	243	11	modifikovanog	modifikovanog	VERB
fueconorg-11224	243	12	mišljenja	mišljenja	PROPN
fueconorg-11224	243	13	u	u	PROPN
fueconorg-11224	243	14	javnim	javnim	PROPN
fueconorg-11224	243	15	preduzećima	preduzećima	PROPN
fueconorg-11224	243	16	u	u	PROPN
fueconorg-11224	243	17	kojima	kojima	PROPN
fueconorg-11224	243	18	je	je	PROPN
fueconorg-11224	243	19	identifikovano	identifikovano	VERB
fueconorg-11224	243	20	i	i	PRON
fueconorg-11224	243	21	onima	onima	VERB
fueconorg-11224	243	22	u	u	PROPN
fueconorg-11224	243	23	kojima	kojima	PROPN
fueconorg-11224	243	24	nije	nije	PROPN
fueconorg-11224	243	25	identifikovano	identifikovano	VERB
fueconorg-11224	243	26	upravljanje	upravljanje	PROPN
fueconorg-11224	243	27	dobitkom	dobitkom	NOUN
fueconorg-11224	243	28	nije	nije	PROPN
fueconorg-11224	243	29	statistički	statistički	PROPN
fueconorg-11224	243	30	značajna	značajna	PROPN
fueconorg-11224	243	31	.	.	PUNCT
fueconorg-11224	244	1	ovakvi	ovakvi	PROPN
fueconorg-11224	244	2	rezultati	rezultati	PROPN
fueconorg-11224	244	3	inicijalno	inicijalno	PROPN
fueconorg-11224	244	4	upućuju	upućuju	PROPN
fueconorg-11224	244	5	na	na	ADP
fueconorg-11224	244	6	zaključak	zaključak	PROPN
fueconorg-11224	244	7	da	da	X
fueconorg-11224	244	8	revizori	revizori	PROPN
fueconorg-11224	244	9	ne	ne	PROPN
fueconorg-11224	244	10	uzimaju	uzimaju	PROPN
fueconorg-11224	244	11	u	u	PROPN
fueconorg-11224	244	12	obzir	obzir	ADJ
fueconorg-11224	244	13	upravljanje	upravljanje	PROPN
fueconorg-11224	244	14	dobitkom	dobitkom	PROPN
fueconorg-11224	244	15	prilikom	prilikom	PROPN
fueconorg-11224	244	16	formiranja	formiranja	PROPN
fueconorg-11224	244	17	mišljenja	mišljenja	PROPN
fueconorg-11224	244	18	,	,	PUNCT
fueconorg-11224	244	19	te	te	PROPN
fueconorg-11224	244	20	ne	ne	PROPN
fueconorg-11224	244	21	šalju	šalju	PROPN
fueconorg-11224	244	22	upozoravajuće	upozoravajuće	PROPN
fueconorg-11224	244	23	signale	signale	PROPN
fueconorg-11224	244	24	korisnicima	korisnicima	PROPN
fueconorg-11224	244	25	finansijskih	finansijskih	PROPN
fueconorg-11224	244	26	izveštaja	izveštaja	PROPN
fueconorg-11224	244	27	.	.	PUNCT
fueconorg-11224	245	1	međutim	međutim	PROPN
fueconorg-11224	245	2	,	,	PUNCT
fueconorg-11224	245	3	ukoliko	ukoliko	PROPN
fueconorg-11224	245	4	se	se	PROPN
fueconorg-11224	245	5	sagleda	sagleda	PROPN
fueconorg-11224	245	6	distribucija	distribucija	PROPN
fueconorg-11224	245	7	modifikovanog	modifikovanog	PROPN
fueconorg-11224	245	8	mišljenja	mišljenja	PROPN
fueconorg-11224	246	1	o	o	PROPN
fueconorg-11224	246	2	finansijskim	finansijskim	PROPN
fueconorg-11224	246	3	izveštajima	izveštajima	PROPN
fueconorg-11224	246	4	javnih	javnih	PROPN
fueconorg-11224	246	5	preduzeća	preduzeća	PROPN
fueconorg-11224	246	6	u	u	PROPN
fueconorg-11224	246	7	kojima	kojima	PROPN
fueconorg-11224	246	8	je	je	PROPN
fueconorg-11224	246	9	identifikovano	identifikovano	PROPN
fueconorg-11224	246	10	upravljanje	upravljanje	PROPN
fueconorg-11224	246	11	dobitkom	dobitkom	PROPN
fueconorg-11224	246	12	,	,	PUNCT
fueconorg-11224	246	13	a	a	DET
fueconorg-11224	246	14	posebno	posebno	PROPN
fueconorg-11224	246	15	motiv	motiv	PROPN
fueconorg-11224	246	16	upravljanja	upravljanja	PROPN
fueconorg-11224	246	17	dobitkom	dobitkom	PROPN
fueconorg-11224	246	18	,	,	PUNCT
fueconorg-11224	246	19	može	može	PROPN
fueconorg-11224	246	20	se	se	PROPN
fueconorg-11224	246	21	reći	reći	VERB
fueconorg-11224	246	22	da	da	PROPN
fueconorg-11224	246	23	su	su	PROPN
fueconorg-11224	246	24	revizori	revizori	PROPN
fueconorg-11224	246	25	državne	državne	PROPN
fueconorg-11224	246	26	revizorske	revizorske	PROPN
fueconorg-11224	246	27	institucije	institucije	NOUN
fueconorg-11224	246	28	adekvatno	adekvatno	NOUN
fueconorg-11224	246	29	posvećeni	posvećeni	PROPN
fueconorg-11224	246	30	ovom	ovom	PROPN
fueconorg-11224	246	31	pitanju	pitanju	PROPN
fueconorg-11224	246	32	.	.	PUNCT
fueconorg-11224	247	1	ključne	ključne	PROPN
fueconorg-11224	247	2	reči	reči	PROPN
fueconorg-11224	247	3	:	:	PUNCT
fueconorg-11224	247	4	diskrecioni	diskrecioni	NOUN
fueconorg-11224	247	5	obračun	obračun	PROPN
fueconorg-11224	247	6	,	,	PUNCT
fueconorg-11224	247	7	manipulacije	manipulacije	PROPN
fueconorg-11224	247	8	,	,	PUNCT
fueconorg-11224	247	9	mišljenje	mišljenje	PROPN
fueconorg-11224	247	10	sa	sa	PROPN
fueconorg-11224	247	11	rezervom	rezervom	PROPN
fueconorg-11224	247	12	,	,	PUNCT
fueconorg-11224	247	13	negativno	negativno	PROPN
fueconorg-11224	247	14	mišljenje	mišljenje	PROPN
fueconorg-11224	247	15	,	,	PUNCT
fueconorg-11224	247	16	uzdržavanje	uzdržavanje	PROPN
fueconorg-11224	247	17	od	od	PROPN
fueconorg-11224	247	18	mišljenja	mišljenja	PROPN
fueconorg-11224	247	19	https://doi.org/10.1007/s10997-021-09589-3	https://doi.org/10.1007/s10997-021-09589-3	PROPN
fueconorg-11224	247	20	https://doi.org/10.1007/s10997-021-09589-3	https://doi.org/10.1007/s10997-021-09589-3	NUM
fueconorg-11224	247	21	https://journals.ju.edu.jo/jjba/%0barticle/view/101354	https://journals.ju.edu.jo/jjba/%0barticle/view/101354	PROPN
fueconorg-11224	247	22	https://journals.ju.edu.jo/jjba/%0barticle/view/101354	https://journals.ju.edu.jo/jjba/%0barticle/view/101354	ADJ
fueconorg-11224	247	23	https://www.dri.rs/dokumenti/godisnji-izvestaji-o-radu.93.html	https://www.dri.rs/dokumenti/godisnji-izvestaji-o-radu.93.html	PROPN
fueconorg-11224	247	24	https://doi.org/10.1016/j.accfor.2013.09.002	https://doi.org/10.1016/j.accfor.2013.09.002	NOUN
fueconorg-11224	247	25	https://dx.doi.org/10.2991/aebmr.k.210507.022	https://dx.doi.org/10.2991/aebmr.k.210507.022	NOUN