id	sid	tid	token	lemma	pos
fueconorg-13459	1	1	13459	13459	NUM
fueconorg-13459	1	2	facta	facta	NOUN
fueconorg-13459	1	3	universitatis	universitatis	PROPN
fueconorg-13459	1	4	series	series	NOUN
fueconorg-13459	1	5	:	:	PUNCT
fueconorg-13459	1	6	economics	economic	NOUN
fueconorg-13459	1	7	and	and	CCONJ
fueconorg-13459	1	8	organization	organization	NOUN
fueconorg-13459	1	9	vol	vol	NOUN
fueconorg-13459	1	10	.	.	PROPN
fueconorg-13459	1	11	22	22	NUM
fueconorg-13459	1	12	,	,	PUNCT
fueconorg-13459	1	13	no	no	DET
fueconorg-13459	1	14	1	1	NUM
fueconorg-13459	1	15	,	,	PUNCT
fueconorg-13459	1	16	2025	2025	NUM
fueconorg-13459	1	17	,	,	PUNCT
fueconorg-13459	1	18	pp	pp	ADJ
fueconorg-13459	1	19	.	.	PUNCT
fueconorg-13459	2	1	33	33	NUM
fueconorg-13459	2	2	48	48	NUM
fueconorg-13459	2	3	https://doi.org/10.22190/fueo250218003s	https://doi.org/10.22190/fueo250218003s	PROPN
fueconorg-13459	2	4	©	©	PROPN
fueconorg-13459	2	5	2025	2025	NUM
fueconorg-13459	2	6	by	by	ADP
fueconorg-13459	2	7	university	university	PROPN
fueconorg-13459	2	8	of	of	ADP
fueconorg-13459	2	9	niš	niš	PROPN
fueconorg-13459	2	10	,	,	PUNCT
fueconorg-13459	2	11	serbia	serbia	PROPN
fueconorg-13459	2	12	|	|	ADV
fueconorg-13459	2	13	creative	creative	ADJ
fueconorg-13459	2	14	commons	common	NOUN
fueconorg-13459	2	15	licence	licence	NOUN
fueconorg-13459	2	16	:	:	PUNCT
fueconorg-13459	2	17	cc	cc	VERB
fueconorg-13459	2	18	by	by	ADP
fueconorg-13459	2	19	-	-	PUNCT
fueconorg-13459	2	20	nc	nc	VERB
fueconorg-13459	2	21	-	-	PUNCT
fueconorg-13459	2	22	nd	nd	ADV
fueconorg-13459	2	23	original	original	ADJ
fueconorg-13459	2	24	scientific	scientific	ADJ
fueconorg-13459	2	25	paper	paper	NOUN
fueconorg-13459	2	26	auditors	auditor	NOUN
fueconorg-13459	2	27	’	’	PART
fueconorg-13459	2	28	tendency	tendency	NOUN
fueconorg-13459	2	29	to	to	PART
fueconorg-13459	2	30	issue	issue	VERB
fueconorg-13459	2	31	going	go	VERB
fueconorg-13459	2	32	concern	concern	ADJ
fueconorg-13459	2	33	opinions	opinion	NOUN
fueconorg-13459	2	34	:	:	PUNCT
fueconorg-13459	2	35	evidence	evidence	NOUN
fueconorg-13459	2	36	from	from	ADP
fueconorg-13459	2	37	serbian	serbian	ADJ
fueconorg-13459	2	38	capital	capital	NOUN
fueconorg-13459	2	39	market1	market1	PROPN
fueconorg-13459	2	40	udc	udc	NOUN
fueconorg-13459	2	41	657.6(497.11)"2021/2023	657.6(497.11)"2021/2023	NOUN
fueconorg-13459	2	42	"	"	PUNCT
fueconorg-13459	2	43	657.375(497.11	657.375(497.11	NUM
fueconorg-13459	2	44	)	)	PUNCT
fueconorg-13459	2	45	jovana	jovana	PROPN
fueconorg-13459	2	46	stojanović	stojanović	PROPN
fueconorg-13459	2	47	university	university	PROPN
fueconorg-13459	2	48	of	of	ADP
fueconorg-13459	2	49	niš	niš	PROPN
fueconorg-13459	2	50	,	,	PUNCT
fueconorg-13459	2	51	innovation	innovation	NOUN
fueconorg-13459	2	52	center	center	NOUN
fueconorg-13459	2	53	,	,	PUNCT
fueconorg-13459	2	54	niš	niš	NOUN
fueconorg-13459	2	55	,	,	PUNCT
fueconorg-13459	2	56	republic	republic	NOUN
fueconorg-13459	2	57	of	of	ADP
fueconorg-13459	2	58	serbia	serbia	PROPN
fueconorg-13459	2	59	orcid	orcid	PROPN
fueconorg-13459	3	1	i	i	PRON
fueconorg-13459	3	2	d	d	PROPN
fueconorg-13459	3	3	:	:	PUNCT
fueconorg-13459	3	4	jovana	jovana	PROPN
fueconorg-13459	3	5	stojanović	stojanović	PROPN
fueconorg-13459	3	6	https://orcid.org/0000-0003-0190-3802	https://orcid.org/0000-0003-0190-3802	PROPN
fueconorg-13459	3	7	abstract	abstract	NOUN
fueconorg-13459	3	8	.	.	PUNCT
fueconorg-13459	4	1	this	this	DET
fueconorg-13459	4	2	study	study	NOUN
fueconorg-13459	4	3	investigates	investigate	VERB
fueconorg-13459	4	4	possible	possible	ADJ
fueconorg-13459	4	5	going	go	VERB
fueconorg-13459	4	6	concern	concern	NOUN
fueconorg-13459	4	7	issues	issue	NOUN
fueconorg-13459	4	8	in	in	ADP
fueconorg-13459	4	9	listed	list	VERB
fueconorg-13459	4	10	companies	company	NOUN
fueconorg-13459	4	11	in	in	ADP
fueconorg-13459	4	12	the	the	DET
fueconorg-13459	4	13	foreseeable	foreseeable	ADJ
fueconorg-13459	4	14	future	future	NOUN
fueconorg-13459	4	15	by	by	ADP
fueconorg-13459	4	16	analyzing	analyze	VERB
fueconorg-13459	4	17	the	the	DET
fueconorg-13459	4	18	opinions	opinion	NOUN
fueconorg-13459	4	19	presented	present	VERB
fueconorg-13459	4	20	in	in	ADP
fueconorg-13459	4	21	auditors	auditor	NOUN
fueconorg-13459	4	22	’	'	PUNCT
fueconorg-13459	4	23	reports	report	NOUN
fueconorg-13459	4	24	covering	cover	VERB
fueconorg-13459	4	25	the	the	DET
fueconorg-13459	4	26	period	period	NOUN
fueconorg-13459	4	27	2021	2021	NUM
fueconorg-13459	4	28	-	-	SYM
fueconorg-13459	4	29	2023	2023	NUM
fueconorg-13459	4	30	.	.	PUNCT
fueconorg-13459	5	1	we	we	PRON
fueconorg-13459	5	2	use	use	VERB
fueconorg-13459	5	3	descriptive	descriptive	ADJ
fueconorg-13459	5	4	analysis	analysis	NOUN
fueconorg-13459	5	5	to	to	PART
fueconorg-13459	5	6	conclude	conclude	VERB
fueconorg-13459	5	7	that	that	PRON
fueconorg-13459	5	8	auditor	auditor	NOUN
fueconorg-13459	5	9	reporting	report	VERB
fueconorg-13459	5	10	on	on	ADP
fueconorg-13459	5	11	going	go	VERB
fueconorg-13459	5	12	concern	concern	NOUN
fueconorg-13459	5	13	in	in	ADP
fueconorg-13459	5	14	the	the	DET
fueconorg-13459	5	15	republic	republic	NOUN
fueconorg-13459	5	16	of	of	ADP
fueconorg-13459	5	17	serbia	serbia	PROPN
fueconorg-13459	5	18	is	be	AUX
fueconorg-13459	5	19	below	below	ADP
fueconorg-13459	5	20	the	the	DET
fueconorg-13459	5	21	level	level	NOUN
fueconorg-13459	5	22	typical	typical	ADJ
fueconorg-13459	5	23	for	for	ADP
fueconorg-13459	5	24	developed	develop	VERB
fueconorg-13459	5	25	economies	economy	NOUN
fueconorg-13459	5	26	.	.	PUNCT
fueconorg-13459	6	1	the	the	DET
fueconorg-13459	6	2	dominant	dominant	ADJ
fueconorg-13459	6	3	share	share	NOUN
fueconorg-13459	6	4	of	of	ADP
fueconorg-13459	6	5	other	other	ADJ
fueconorg-13459	6	6	audit	audit	NOUN
fueconorg-13459	6	7	firms	firm	NOUN
fueconorg-13459	6	8	,	,	PUNCT
fueconorg-13459	6	9	those	those	PRON
fueconorg-13459	6	10	outside	outside	ADP
fueconorg-13459	6	11	the	the	DET
fueconorg-13459	6	12	big	big	ADJ
fueconorg-13459	6	13	4	4	NUM
fueconorg-13459	6	14	group	group	NOUN
fueconorg-13459	6	15	,	,	PUNCT
fueconorg-13459	6	16	and	and	CCONJ
fueconorg-13459	6	17	consequently	consequently	ADV
fueconorg-13459	6	18	the	the	DET
fueconorg-13459	6	19	fear	fear	NOUN
fueconorg-13459	6	20	of	of	ADP
fueconorg-13459	6	21	legal	legal	ADJ
fueconorg-13459	6	22	costs	cost	NOUN
fueconorg-13459	6	23	and	and	CCONJ
fueconorg-13459	6	24	loss	loss	NOUN
fueconorg-13459	6	25	of	of	ADP
fueconorg-13459	6	26	reputation	reputation	NOUN
fueconorg-13459	6	27	may	may	AUX
fueconorg-13459	6	28	be	be	AUX
fueconorg-13459	6	29	the	the	DET
fueconorg-13459	6	30	reasons	reason	NOUN
fueconorg-13459	6	31	why	why	SCONJ
fueconorg-13459	6	32	auditors	auditor	NOUN
fueconorg-13459	6	33	in	in	ADP
fueconorg-13459	6	34	most	most	ADJ
fueconorg-13459	6	35	cases	case	NOUN
fueconorg-13459	6	36	do	do	AUX
fueconorg-13459	6	37	not	not	PART
fueconorg-13459	6	38	modify	modify	VERB
fueconorg-13459	6	39	their	their	PRON
fueconorg-13459	6	40	going	go	VERB
fueconorg-13459	6	41	concern	concern	NOUN
fueconorg-13459	6	42	opinions	opinion	NOUN
fueconorg-13459	6	43	.	.	PUNCT
fueconorg-13459	7	1	we	we	PRON
fueconorg-13459	7	2	analyze	analyze	VERB
fueconorg-13459	7	3	all	all	DET
fueconorg-13459	7	4	paragraphs	paragraph	NOUN
fueconorg-13459	7	5	of	of	ADP
fueconorg-13459	7	6	the	the	DET
fueconorg-13459	7	7	auditor	auditor	NOUN
fueconorg-13459	7	8	’s	’s	PART
fueconorg-13459	7	9	report	report	NOUN
fueconorg-13459	7	10	in	in	ADP
fueconorg-13459	7	11	which	which	PRON
fueconorg-13459	7	12	auditors	auditor	NOUN
fueconorg-13459	7	13	point	point	VERB
fueconorg-13459	7	14	to	to	ADP
fueconorg-13459	7	15	the	the	DET
fueconorg-13459	7	16	circumstances	circumstance	NOUN
fueconorg-13459	7	17	that	that	PRON
fueconorg-13459	7	18	caused	cause	VERB
fueconorg-13459	7	19	the	the	DET
fueconorg-13459	7	20	crisis	crisis	NOUN
fueconorg-13459	7	21	in	in	ADP
fueconorg-13459	7	22	companies	company	NOUN
fueconorg-13459	7	23	,	,	PUNCT
fueconorg-13459	7	24	and	and	CCONJ
fueconorg-13459	7	25	find	find	VERB
fueconorg-13459	7	26	that	that	SCONJ
fueconorg-13459	7	27	the	the	DET
fueconorg-13459	7	28	most	most	ADV
fueconorg-13459	7	29	frequently	frequently	ADV
fueconorg-13459	7	30	mentioned	mention	VERB
fueconorg-13459	7	31	indicators	indicator	NOUN
fueconorg-13459	7	32	are	be	AUX
fueconorg-13459	7	33	net	net	ADJ
fueconorg-13459	7	34	loss	loss	NOUN
fueconorg-13459	7	35	,	,	PUNCT
fueconorg-13459	7	36	accumulated	accumulate	VERB
fueconorg-13459	7	37	loss	loss	NOUN
fueconorg-13459	7	38	and	and	CCONJ
fueconorg-13459	7	39	over	over	ADP
fueconorg-13459	7	40	-	-	PUNCT
fueconorg-13459	7	41	indebtedness	indebtedness	NOUN
fueconorg-13459	7	42	.	.	PUNCT
fueconorg-13459	8	1	furthermore	furthermore	ADV
fueconorg-13459	8	2	,	,	PUNCT
fueconorg-13459	8	3	we	we	PRON
fueconorg-13459	8	4	include	include	VERB
fueconorg-13459	8	5	modified	modified	ADJ
fueconorg-13459	8	6	audit	audit	NOUN
fueconorg-13459	8	7	opinions	opinion	NOUN
fueconorg-13459	8	8	based	base	VERB
fueconorg-13459	8	9	on	on	ADP
fueconorg-13459	8	10	other	other	ADJ
fueconorg-13459	8	11	key	key	ADJ
fueconorg-13459	8	12	issues	issue	NOUN
fueconorg-13459	8	13	in	in	ADP
fueconorg-13459	8	14	financial	financial	ADJ
fueconorg-13459	8	15	statements	statement	NOUN
fueconorg-13459	8	16	in	in	ADP
fueconorg-13459	8	17	the	the	DET
fueconorg-13459	8	18	analysis	analysis	NOUN
fueconorg-13459	8	19	,	,	PUNCT
fueconorg-13459	8	20	and	and	CCONJ
fueconorg-13459	8	21	conclude	conclude	VERB
fueconorg-13459	8	22	that	that	SCONJ
fueconorg-13459	8	23	the	the	DET
fueconorg-13459	8	24	share	share	NOUN
fueconorg-13459	8	25	of	of	ADP
fueconorg-13459	8	26	modifications	modification	NOUN
fueconorg-13459	8	27	is	be	AUX
fueconorg-13459	8	28	significantly	significantly	ADV
fueconorg-13459	8	29	above	above	ADP
fueconorg-13459	8	30	the	the	DET
fueconorg-13459	8	31	average	average	NOUN
fueconorg-13459	8	32	in	in	ADP
fueconorg-13459	8	33	developed	develop	VERB
fueconorg-13459	8	34	economies	economy	NOUN
fueconorg-13459	8	35	.	.	PUNCT
fueconorg-13459	9	1	in	in	ADP
fueconorg-13459	9	2	this	this	DET
fueconorg-13459	9	3	way	way	NOUN
fueconorg-13459	9	4	,	,	PUNCT
fueconorg-13459	9	5	we	we	PRON
fueconorg-13459	9	6	further	far	ADV
fueconorg-13459	9	7	shed	shed	VERB
fueconorg-13459	9	8	light	light	NOUN
fueconorg-13459	9	9	on	on	ADP
fueconorg-13459	9	10	financial	financial	ADJ
fueconorg-13459	9	11	reporting	reporting	NOUN
fueconorg-13459	9	12	in	in	ADP
fueconorg-13459	9	13	the	the	DET
fueconorg-13459	9	14	republic	republic	NOUN
fueconorg-13459	9	15	of	of	ADP
fueconorg-13459	9	16	serbia	serbia	PROPN
fueconorg-13459	9	17	and	and	CCONJ
fueconorg-13459	9	18	confirm	confirm	VERB
fueconorg-13459	9	19	that	that	SCONJ
fueconorg-13459	9	20	efforts	effort	NOUN
fueconorg-13459	9	21	to	to	PART
fueconorg-13459	9	22	improve	improve	VERB
fueconorg-13459	9	23	it	it	PRON
fueconorg-13459	9	24	are	be	AUX
fueconorg-13459	9	25	yet	yet	ADV
fueconorg-13459	9	26	to	to	PART
fueconorg-13459	9	27	come	come	VERB
fueconorg-13459	9	28	.	.	PUNCT
fueconorg-13459	10	1	key	key	ADJ
fueconorg-13459	10	2	words	word	NOUN
fueconorg-13459	10	3	:	:	PUNCT
fueconorg-13459	10	4	auditor	auditor	NOUN
fueconorg-13459	10	5	’s	’s	PART
fueconorg-13459	10	6	report	report	NOUN
fueconorg-13459	10	7	,	,	PUNCT
fueconorg-13459	10	8	going	go	VERB
fueconorg-13459	10	9	concern	concern	NOUN
fueconorg-13459	10	10	assumption	assumption	NOUN
fueconorg-13459	10	11	,	,	PUNCT
fueconorg-13459	10	12	auditor	auditor	NOUN
fueconorg-13459	10	13	’s	’s	PART
fueconorg-13459	10	14	opinion	opinion	NOUN
fueconorg-13459	10	15	,	,	PUNCT
fueconorg-13459	10	16	indicators	indicator	NOUN
fueconorg-13459	10	17	of	of	ADP
fueconorg-13459	10	18	financial	financial	ADJ
fueconorg-13459	10	19	distress	distress	NOUN
fueconorg-13459	10	20	,	,	PUNCT
fueconorg-13459	10	21	listed	list	VERB
fueconorg-13459	10	22	companies	company	NOUN
fueconorg-13459	10	23	jel	jel	VERB
fueconorg-13459	10	24	classification	classification	NOUN
fueconorg-13459	10	25	:	:	PUNCT
fueconorg-13459	10	26	m41	m41	NUM
fueconorg-13459	10	27	,	,	PUNCT
fueconorg-13459	10	28	m42	m42	PROPN
fueconorg-13459	10	29	,	,	PUNCT
fueconorg-13459	10	30	g33	g33	PROPN
fueconorg-13459	10	31	,	,	PUNCT
fueconorg-13459	10	32	g34	g34	PROPN
fueconorg-13459	10	33	1	1	NUM
fueconorg-13459	10	34	.	.	PUNCT
fueconorg-13459	10	35	introduction	introduction	NOUN
fueconorg-13459	10	36	without	without	ADP
fueconorg-13459	10	37	external	external	ADJ
fueconorg-13459	10	38	audit	audit	NOUN
fueconorg-13459	10	39	,	,	PUNCT
fueconorg-13459	10	40	the	the	DET
fueconorg-13459	10	41	desired	desire	VERB
fueconorg-13459	10	42	level	level	NOUN
fueconorg-13459	10	43	of	of	ADP
fueconorg-13459	10	44	confidence	confidence	NOUN
fueconorg-13459	10	45	in	in	ADP
fueconorg-13459	10	46	financial	financial	ADJ
fueconorg-13459	10	47	statements	statement	NOUN
fueconorg-13459	10	48	is	be	AUX
fueconorg-13459	10	49	not	not	PART
fueconorg-13459	10	50	possible	possible	ADJ
fueconorg-13459	10	51	,	,	PUNCT
fueconorg-13459	10	52	which	which	PRON
fueconorg-13459	10	53	is	be	AUX
fueconorg-13459	10	54	crucial	crucial	ADJ
fueconorg-13459	10	55	for	for	ADP
fueconorg-13459	10	56	reducing	reduce	VERB
fueconorg-13459	10	57	investor	investor	NOUN
fueconorg-13459	10	58	information	information	NOUN
fueconorg-13459	10	59	risk	risk	NOUN
fueconorg-13459	10	60	and	and	CCONJ
fueconorg-13459	10	61	the	the	DET
fueconorg-13459	10	62	efficient	efficient	ADJ
fueconorg-13459	10	63	capital	capital	NOUN
fueconorg-13459	10	64	market	market	NOUN
fueconorg-13459	10	65	.	.	PUNCT
fueconorg-13459	11	1	based	base	VERB
fueconorg-13459	11	2	on	on	ADP
fueconorg-13459	11	3	the	the	DET
fueconorg-13459	11	4	external	external	ADJ
fueconorg-13459	11	5	auditor	auditor	NOUN
fueconorg-13459	11	6	's	's	PART
fueconorg-13459	11	7	report	report	NOUN
fueconorg-13459	11	8	,	,	PUNCT
fueconorg-13459	11	9	users	user	NOUN
fueconorg-13459	11	10	receive	receive	VERB
fueconorg-13459	11	11	information	information	NOUN
fueconorg-13459	11	12	about	about	ADP
fueconorg-13459	11	13	whether	whether	SCONJ
fueconorg-13459	11	14	financial	financial	ADJ
fueconorg-13459	11	15	statements	statement	NOUN
fueconorg-13459	11	16	have	have	AUX
fueconorg-13459	11	17	been	be	AUX
fueconorg-13459	11	18	prepared	prepare	VERB
fueconorg-13459	11	19	in	in	ADP
fueconorg-13459	11	20	accordance	accordance	NOUN
fueconorg-13459	11	21	with	with	ADP
fueconorg-13459	11	22	professional	professional	ADJ
fueconorg-13459	11	23	and	and	CCONJ
fueconorg-13459	11	24	legal	legal	ADJ
fueconorg-13459	11	25	regulations	regulation	NOUN
fueconorg-13459	11	26	received	receive	VERB
fueconorg-13459	11	27	february	february	PROPN
fueconorg-13459	11	28	18	18	NUM
fueconorg-13459	11	29	,	,	PUNCT
fueconorg-13459	11	30	2025	2025	NUM
fueconorg-13459	11	31	/	/	SYM
fueconorg-13459	11	32	revised	revise	VERB
fueconorg-13459	11	33	may	may	AUX
fueconorg-13459	11	34	,	,	PUNCT
fueconorg-13459	11	35	16	16	NUM
fueconorg-13459	11	36	,	,	PUNCT
fueconorg-13459	11	37	2025	2025	NUM
fueconorg-13459	11	38	/	/	SYM
fueconorg-13459	11	39	accepted	accept	VERB
fueconorg-13459	11	40	may	may	AUX
fueconorg-13459	11	41	20	20	NUM
fueconorg-13459	11	42	,	,	PUNCT
fueconorg-13459	11	43	2025	2025	NUM
fueconorg-13459	11	44	corresponding	correspond	VERB
fueconorg-13459	11	45	author	author	NOUN
fueconorg-13459	11	46	:	:	PUNCT
fueconorg-13459	11	47	jovana	jovana	PROPN
fueconorg-13459	11	48	stojanović	stojanović	PROPN
fueconorg-13459	11	49	university	university	PROPN
fueconorg-13459	11	50	of	of	ADP
fueconorg-13459	11	51	niš	niš	PROPN
fueconorg-13459	11	52	,	,	PUNCT
fueconorg-13459	11	53	innovation	innovation	NOUN
fueconorg-13459	11	54	center	center	NOUN
fueconorg-13459	11	55	,	,	PUNCT
fueconorg-13459	11	56	univerzitetski	univerzitetski	ADJ
fueconorg-13459	11	57	trg	trg	PROPN
fueconorg-13459	11	58	2	2	NUM
fueconorg-13459	11	59	,	,	PUNCT
fueconorg-13459	11	60	18000	18000	NUM
fueconorg-13459	11	61	niš	niš	NOUN
fueconorg-13459	11	62	,	,	PUNCT
fueconorg-13459	11	63	republic	republic	NOUN
fueconorg-13459	11	64	of	of	ADP
fueconorg-13459	11	65	serbia	serbia	PROPN
fueconorg-13459	11	66	|	|	ADV
fueconorg-13459	11	67	e	e	NOUN
fueconorg-13459	11	68	-	-	NOUN
fueconorg-13459	11	69	mail	mail	NOUN
fueconorg-13459	11	70	:	:	PUNCT
fueconorg-13459	11	71	jovana.stojanovic992@gmail.com	jovana.stojanovic992@gmail.com	X
fueconorg-13459	11	72	https://orcid.org/0000-0003-0190-3802	https://orcid.org/0000-0003-0190-3802	ADJ
fueconorg-13459	11	73	mailto:jovana.stojanovic992@gmail.com	mailto:jovana.stojanovic992@gmail.com	X
fueconorg-13459	11	74	34	34	NUM
fueconorg-13459	11	75	j.	j.	PROPN
fueconorg-13459	11	76	stojanović	stojanović	PROPN
fueconorg-13459	11	77	and	and	CCONJ
fueconorg-13459	11	78	whether	whether	SCONJ
fueconorg-13459	11	79	they	they	PRON
fueconorg-13459	11	80	give	give	VERB
fueconorg-13459	11	81	an	an	DET
fueconorg-13459	11	82	objective	objective	ADJ
fueconorg-13459	11	83	insight	insight	NOUN
fueconorg-13459	11	84	into	into	ADP
fueconorg-13459	11	85	companies	company	NOUN
fueconorg-13459	11	86	’	'	PUNCT
fueconorg-13459	11	87	assets	asset	NOUN
fueconorg-13459	11	88	,	,	PUNCT
fueconorg-13459	11	89	sources	source	NOUN
fueconorg-13459	11	90	of	of	ADP
fueconorg-13459	11	91	financing	financing	NOUN
fueconorg-13459	11	92	and	and	CCONJ
fueconorg-13459	11	93	profitability	profitability	NOUN
fueconorg-13459	11	94	.	.	PUNCT
fueconorg-13459	12	1	for	for	ADP
fueconorg-13459	12	2	an	an	DET
fueconorg-13459	12	3	adequate	adequate	ADJ
fueconorg-13459	12	4	opinion	opinion	NOUN
fueconorg-13459	12	5	on	on	ADP
fueconorg-13459	12	6	financial	financial	ADJ
fueconorg-13459	12	7	statements	statement	NOUN
fueconorg-13459	12	8	,	,	PUNCT
fueconorg-13459	12	9	when	when	SCONJ
fueconorg-13459	12	10	planning	plan	VERB
fueconorg-13459	12	11	and	and	CCONJ
fueconorg-13459	12	12	performing	perform	VERB
fueconorg-13459	12	13	audit	audit	NOUN
fueconorg-13459	12	14	the	the	DET
fueconorg-13459	12	15	auditor	auditor	NOUN
fueconorg-13459	12	16	must	must	AUX
fueconorg-13459	12	17	consider	consider	VERB
fueconorg-13459	12	18	the	the	DET
fueconorg-13459	12	19	correctness	correctness	NOUN
fueconorg-13459	12	20	of	of	ADP
fueconorg-13459	12	21	the	the	DET
fueconorg-13459	12	22	going	go	VERB
fueconorg-13459	12	23	concern	concern	NOUN
fueconorg-13459	12	24	assumption	assumption	NOUN
fueconorg-13459	12	25	,	,	PUNCT
fueconorg-13459	12	26	as	as	ADP
fueconorg-13459	12	27	a	a	DET
fueconorg-13459	12	28	fundamental	fundamental	ADJ
fueconorg-13459	12	29	principle	principle	NOUN
fueconorg-13459	12	30	for	for	ADP
fueconorg-13459	12	31	the	the	DET
fueconorg-13459	12	32	preparation	preparation	NOUN
fueconorg-13459	12	33	of	of	ADP
fueconorg-13459	12	34	financial	financial	ADJ
fueconorg-13459	12	35	statements	statement	NOUN
fueconorg-13459	12	36	.	.	PUNCT
fueconorg-13459	13	1	users	user	NOUN
fueconorg-13459	13	2	consider	consider	VERB
fueconorg-13459	13	3	the	the	DET
fueconorg-13459	13	4	opinion	opinion	NOUN
fueconorg-13459	13	5	on	on	ADP
fueconorg-13459	13	6	this	this	DET
fueconorg-13459	13	7	issue	issue	NOUN
fueconorg-13459	13	8	to	to	PART
fueconorg-13459	13	9	be	be	AUX
fueconorg-13459	13	10	very	very	ADV
fueconorg-13459	13	11	important	important	ADJ
fueconorg-13459	13	12	,	,	PUNCT
fueconorg-13459	13	13	because	because	SCONJ
fueconorg-13459	13	14	it	it	PRON
fueconorg-13459	13	15	can	can	AUX
fueconorg-13459	13	16	warn	warn	VERB
fueconorg-13459	13	17	of	of	ADP
fueconorg-13459	13	18	events	event	NOUN
fueconorg-13459	13	19	or	or	CCONJ
fueconorg-13459	13	20	conditions	condition	NOUN
fueconorg-13459	13	21	that	that	PRON
fueconorg-13459	13	22	may	may	AUX
fueconorg-13459	13	23	raise	raise	VERB
fueconorg-13459	13	24	significant	significant	ADJ
fueconorg-13459	13	25	doubt	doubt	NOUN
fueconorg-13459	13	26	about	about	ADP
fueconorg-13459	13	27	the	the	DET
fueconorg-13459	13	28	company	company	NOUN
fueconorg-13459	13	29	’s	’s	PART
fueconorg-13459	13	30	ability	ability	NOUN
fueconorg-13459	13	31	to	to	PART
fueconorg-13459	13	32	continue	continue	VERB
fueconorg-13459	13	33	as	as	ADP
fueconorg-13459	13	34	a	a	DET
fueconorg-13459	13	35	going	go	VERB
fueconorg-13459	13	36	concern	concern	NOUN
fueconorg-13459	13	37	(	(	PUNCT
fueconorg-13459	13	38	gallizo	gallizo	PROPN
fueconorg-13459	13	39	&	&	CCONJ
fueconorg-13459	13	40	saladriges	saladrige	NOUN
fueconorg-13459	13	41	,	,	PUNCT
fueconorg-13459	13	42	2016	2016	NUM
fueconorg-13459	13	43	)	)	PUNCT
fueconorg-13459	13	44	.	.	PUNCT
fueconorg-13459	14	1	although	although	SCONJ
fueconorg-13459	14	2	various	various	ADJ
fueconorg-13459	14	3	factors	factor	NOUN
fueconorg-13459	14	4	give	give	VERB
fueconorg-13459	14	5	rise	rise	NOUN
fueconorg-13459	14	6	to	to	ADP
fueconorg-13459	14	7	this	this	DET
fueconorg-13459	14	8	doubt	doubt	NOUN
fueconorg-13459	14	9	,	,	PUNCT
fueconorg-13459	14	10	desai	desai	PROPN
fueconorg-13459	14	11	et	et	PROPN
fueconorg-13459	14	12	al	al	PROPN
fueconorg-13459	14	13	.	.	PROPN
fueconorg-13459	15	1	(	(	PUNCT
fueconorg-13459	15	2	2020	2020	NUM
fueconorg-13459	15	3	)	)	PUNCT
fueconorg-13459	15	4	point	point	VERB
fueconorg-13459	15	5	out	out	ADP
fueconorg-13459	15	6	that	that	SCONJ
fueconorg-13459	15	7	auditors	auditor	NOUN
fueconorg-13459	15	8	get	get	VERB
fueconorg-13459	15	9	to	to	PART
fueconorg-13459	15	10	know	know	VERB
fueconorg-13459	15	11	the	the	DET
fueconorg-13459	15	12	company	company	NOUN
fueconorg-13459	15	13	’s	’s	PART
fueconorg-13459	15	14	finances	finance	NOUN
fueconorg-13459	15	15	by	by	ADP
fueconorg-13459	15	16	analyzing	analyze	VERB
fueconorg-13459	15	17	financial	financial	ADJ
fueconorg-13459	15	18	indicators	indicator	NOUN
fueconorg-13459	15	19	.	.	PUNCT
fueconorg-13459	16	1	these	these	DET
fueconorg-13459	16	2	authors	author	NOUN
fueconorg-13459	16	3	examine	examine	VERB
fueconorg-13459	16	4	companies	company	NOUN
fueconorg-13459	16	5	’	’	PART
fueconorg-13459	16	6	profitability	profitability	NOUN
fueconorg-13459	16	7	,	,	PUNCT
fueconorg-13459	16	8	liquidity	liquidity	NOUN
fueconorg-13459	16	9	,	,	PUNCT
fueconorg-13459	16	10	cash	cash	NOUN
fueconorg-13459	16	11	flow	flow	NOUN
fueconorg-13459	16	12	and	and	CCONJ
fueconorg-13459	16	13	solvency	solvency	NOUN
fueconorg-13459	16	14	and	and	CCONJ
fueconorg-13459	16	15	find	find	VERB
fueconorg-13459	16	16	that	that	SCONJ
fueconorg-13459	16	17	problems	problem	NOUN
fueconorg-13459	16	18	with	with	ADP
fueconorg-13459	16	19	profitability	profitability	NOUN
fueconorg-13459	16	20	and	and	CCONJ
fueconorg-13459	16	21	liquidity	liquidity	NOUN
fueconorg-13459	16	22	have	have	VERB
fueconorg-13459	16	23	the	the	DET
fueconorg-13459	16	24	greatest	great	ADJ
fueconorg-13459	16	25	impact	impact	NOUN
fueconorg-13459	16	26	on	on	ADP
fueconorg-13459	16	27	business	business	NOUN
fueconorg-13459	16	28	vulnerability	vulnerability	NOUN
fueconorg-13459	16	29	.	.	PUNCT
fueconorg-13459	17	1	despite	despite	SCONJ
fueconorg-13459	17	2	the	the	DET
fueconorg-13459	17	3	above	above	ADJ
fueconorg-13459	17	4	,	,	PUNCT
fueconorg-13459	17	5	auditor	auditor	NOUN
fueconorg-13459	17	6	’s	’s	PART
fueconorg-13459	17	7	personal	personal	ADJ
fueconorg-13459	17	8	interest	interest	NOUN
fueconorg-13459	17	9	,	,	PUNCT
fueconorg-13459	17	10	which	which	PRON
fueconorg-13459	17	11	is	be	AUX
fueconorg-13459	17	12	contrary	contrary	ADJ
fueconorg-13459	17	13	to	to	ADP
fueconorg-13459	17	14	professional	professional	ADJ
fueconorg-13459	17	15	ethics	ethic	NOUN
fueconorg-13459	17	16	,	,	PUNCT
fueconorg-13459	17	17	lead	lead	VERB
fueconorg-13459	17	18	users	user	NOUN
fueconorg-13459	17	19	to	to	ADP
fueconorg-13459	17	20	a	a	DET
fueconorg-13459	17	21	dilemma	dilemma	NOUN
fueconorg-13459	17	22	as	as	ADP
fueconorg-13459	17	23	to	to	ADP
fueconorg-13459	17	24	whether	whether	SCONJ
fueconorg-13459	17	25	the	the	DET
fueconorg-13459	17	26	auditor	auditor	NOUN
fueconorg-13459	17	27	’s	’s	PART
fueconorg-13459	17	28	conclusions	conclusion	NOUN
fueconorg-13459	17	29	have	have	AUX
fueconorg-13459	17	30	been	be	AUX
fueconorg-13459	17	31	made	make	VERB
fueconorg-13459	17	32	in	in	ADP
fueconorg-13459	17	33	an	an	DET
fueconorg-13459	17	34	objective	objective	ADJ
fueconorg-13459	17	35	manner	manner	NOUN
fueconorg-13459	17	36	(	(	PUNCT
fueconorg-13459	17	37	arnedo	arnedo	PROPN
fueconorg-13459	17	38	et	et	PROPN
fueconorg-13459	17	39	al	al	PROPN
fueconorg-13459	17	40	.	.	PROPN
fueconorg-13459	17	41	,	,	PUNCT
fueconorg-13459	17	42	2012	2012	NUM
fueconorg-13459	17	43	)	)	PUNCT
fueconorg-13459	17	44	.	.	PUNCT
fueconorg-13459	18	1	moreover	moreover	ADV
fueconorg-13459	18	2	,	,	PUNCT
fueconorg-13459	18	3	inadequate	inadequate	ADJ
fueconorg-13459	18	4	auditor	auditor	NOUN
fueconorg-13459	18	5	’s	’s	PART
fueconorg-13459	18	6	decisions	decision	NOUN
fueconorg-13459	18	7	can	can	AUX
fueconorg-13459	18	8	significantly	significantly	ADV
fueconorg-13459	18	9	impact	impact	VERB
fueconorg-13459	18	10	the	the	DET
fueconorg-13459	18	11	well	well	ADV
fueconorg-13459	18	12	-	-	PUNCT
fueconorg-13459	18	13	being	being	NOUN
fueconorg-13459	18	14	of	of	ADP
fueconorg-13459	18	15	a	a	DET
fueconorg-13459	18	16	large	large	ADJ
fueconorg-13459	18	17	number	number	NOUN
fueconorg-13459	18	18	of	of	ADP
fueconorg-13459	18	19	people	people	NOUN
fueconorg-13459	18	20	.	.	PUNCT
fueconorg-13459	19	1	for	for	ADP
fueconorg-13459	19	2	example	example	NOUN
fueconorg-13459	19	3	,	,	PUNCT
fueconorg-13459	19	4	alexeyeva	alexeyeva	PROPN
fueconorg-13459	19	5	&	&	CCONJ
fueconorg-13459	19	6	sundgren	sundgren	PROPN
fueconorg-13459	19	7	(	(	PUNCT
fueconorg-13459	19	8	2022	2022	NUM
fueconorg-13459	19	9	)	)	PUNCT
fueconorg-13459	19	10	find	find	VERB
fueconorg-13459	19	11	that	that	SCONJ
fueconorg-13459	19	12	expressing	express	VERB
fueconorg-13459	19	13	an	an	DET
fueconorg-13459	19	14	unmodified	unmodified	ADJ
fueconorg-13459	19	15	audit	audit	NOUN
fueconorg-13459	19	16	opinion	opinion	NOUN
fueconorg-13459	19	17	instead	instead	ADV
fueconorg-13459	19	18	of	of	ADP
fueconorg-13459	19	19	a	a	DET
fueconorg-13459	19	20	modified	modify	VERB
fueconorg-13459	19	21	audit	audit	NOUN
fueconorg-13459	19	22	opinion	opinion	NOUN
fueconorg-13459	19	23	(	(	PUNCT
fueconorg-13459	19	24	mao	mao	PROPN
fueconorg-13459	19	25	)	)	PUNCT
fueconorg-13459	19	26	on	on	ADP
fueconorg-13459	19	27	going	go	VERB
fueconorg-13459	19	28	concern	concern	NOUN
fueconorg-13459	19	29	can	can	AUX
fueconorg-13459	19	30	call	call	VERB
fueconorg-13459	19	31	into	into	ADP
fueconorg-13459	19	32	question	question	NOUN
fueconorg-13459	19	33	the	the	DET
fueconorg-13459	19	34	quality	quality	NOUN
fueconorg-13459	19	35	of	of	ADP
fueconorg-13459	19	36	the	the	DET
fueconorg-13459	19	37	audit	audit	NOUN
fueconorg-13459	19	38	,	,	PUNCT
fueconorg-13459	19	39	as	as	ADV
fueconorg-13459	19	40	well	well	ADV
fueconorg-13459	19	41	as	as	ADP
fueconorg-13459	19	42	the	the	DET
fueconorg-13459	19	43	reputation	reputation	NOUN
fueconorg-13459	19	44	of	of	ADP
fueconorg-13459	19	45	the	the	DET
fueconorg-13459	19	46	audit	audit	NOUN
fueconorg-13459	19	47	firm	firm	NOUN
fueconorg-13459	19	48	,	,	PUNCT
fueconorg-13459	19	49	and	and	CCONJ
fueconorg-13459	19	50	can	can	AUX
fueconorg-13459	19	51	also	also	ADV
fueconorg-13459	19	52	mislead	mislead	VERB
fueconorg-13459	19	53	investors	investor	NOUN
fueconorg-13459	19	54	when	when	SCONJ
fueconorg-13459	19	55	making	make	VERB
fueconorg-13459	19	56	business	business	NOUN
fueconorg-13459	19	57	and	and	CCONJ
fueconorg-13459	19	58	financial	financial	ADJ
fueconorg-13459	19	59	decisions	decision	NOUN
fueconorg-13459	19	60	.	.	PUNCT
fueconorg-13459	20	1	on	on	ADP
fueconorg-13459	20	2	the	the	DET
fueconorg-13459	20	3	other	other	ADJ
fueconorg-13459	20	4	hand	hand	NOUN
fueconorg-13459	20	5	,	,	PUNCT
fueconorg-13459	20	6	expressing	express	VERB
fueconorg-13459	20	7	a	a	DET
fueconorg-13459	20	8	mao	mao	NOUN
fueconorg-13459	20	9	can	can	AUX
fueconorg-13459	20	10	make	make	VERB
fueconorg-13459	20	11	it	it	PRON
fueconorg-13459	20	12	difficult	difficult	ADJ
fueconorg-13459	20	13	for	for	SCONJ
fueconorg-13459	20	14	a	a	DET
fueconorg-13459	20	15	company	company	NOUN
fueconorg-13459	20	16	to	to	PART
fueconorg-13459	20	17	continue	continue	VERB
fueconorg-13459	20	18	as	as	ADP
fueconorg-13459	20	19	a	a	DET
fueconorg-13459	20	20	going	go	VERB
fueconorg-13459	20	21	concern	concern	NOUN
fueconorg-13459	20	22	and	and	CCONJ
fueconorg-13459	20	23	worsen	worsen	VERB
fueconorg-13459	20	24	its	its	PRON
fueconorg-13459	20	25	financial	financial	ADJ
fueconorg-13459	20	26	situation	situation	NOUN
fueconorg-13459	20	27	(	(	PUNCT
fueconorg-13459	20	28	rosner	rosner	PROPN
fueconorg-13459	20	29	,	,	PUNCT
fueconorg-13459	20	30	2003	2003	NUM
fueconorg-13459	20	31	;	;	PUNCT
fueconorg-13459	20	32	gallizo	gallizo	PROPN
fueconorg-13459	20	33	&	&	CCONJ
fueconorg-13459	20	34	saladriges	saladrige	NOUN
fueconorg-13459	20	35	,	,	PUNCT
fueconorg-13459	20	36	2016	2016	NUM
fueconorg-13459	20	37	)	)	PUNCT
fueconorg-13459	20	38	.	.	PUNCT
fueconorg-13459	21	1	as	as	SCONJ
fueconorg-13459	21	2	the	the	DET
fueconorg-13459	21	3	frequency	frequency	NOUN
fueconorg-13459	21	4	of	of	ADP
fueconorg-13459	21	5	inadequate	inadequate	ADJ
fueconorg-13459	21	6	auditor	auditor	NOUN
fueconorg-13459	21	7	’s	’s	PART
fueconorg-13459	21	8	opinion	opinion	NOUN
fueconorg-13459	21	9	has	have	AUX
fueconorg-13459	21	10	increased	increase	VERB
fueconorg-13459	21	11	over	over	ADP
fueconorg-13459	21	12	time	time	NOUN
fueconorg-13459	21	13	,	,	PUNCT
fueconorg-13459	21	14	so	so	ADV
fueconorg-13459	21	15	has	have	VERB
fueconorg-13459	21	16	the	the	DET
fueconorg-13459	21	17	users	user	NOUN
fueconorg-13459	21	18	’	'	PUNCT
fueconorg-13459	21	19	need	need	VERB
fueconorg-13459	21	20	for	for	ADP
fueconorg-13459	21	21	more	more	ADV
fueconorg-13459	21	22	transparent	transparent	ADJ
fueconorg-13459	21	23	auditor	auditor	NOUN
fueconorg-13459	21	24	reporting	reporting	NOUN
fueconorg-13459	21	25	.	.	PUNCT
fueconorg-13459	22	1	their	their	PRON
fueconorg-13459	22	2	dissatisfaction	dissatisfaction	NOUN
fueconorg-13459	22	3	has	have	AUX
fueconorg-13459	22	4	culminated	culminate	VERB
fueconorg-13459	22	5	in	in	ADP
fueconorg-13459	22	6	a	a	DET
fueconorg-13459	22	7	series	series	NOUN
fueconorg-13459	22	8	of	of	ADP
fueconorg-13459	22	9	corporate	corporate	ADJ
fueconorg-13459	22	10	financial	financial	ADJ
fueconorg-13459	22	11	scandals	scandal	NOUN
fueconorg-13459	22	12	,	,	PUNCT
fueconorg-13459	22	13	making	make	VERB
fueconorg-13459	22	14	it	it	PRON
fueconorg-13459	22	15	necessary	necessary	ADJ
fueconorg-13459	22	16	for	for	SCONJ
fueconorg-13459	22	17	auditors	auditor	NOUN
fueconorg-13459	22	18	and	and	CCONJ
fueconorg-13459	22	19	regulatory	regulatory	ADJ
fueconorg-13459	22	20	bodies	body	NOUN
fueconorg-13459	22	21	to	to	PART
fueconorg-13459	22	22	take	take	VERB
fueconorg-13459	22	23	appropriate	appropriate	ADJ
fueconorg-13459	22	24	steps	step	NOUN
fueconorg-13459	22	25	.	.	PUNCT
fueconorg-13459	23	1	under	under	ADP
fueconorg-13459	23	2	the	the	DET
fueconorg-13459	23	3	revised	revise	VERB
fueconorg-13459	23	4	international	international	ADJ
fueconorg-13459	23	5	standards	standard	NOUN
fueconorg-13459	23	6	on	on	ADP
fueconorg-13459	23	7	auditing	auditing	NOUN
fueconorg-13459	23	8	(	(	PUNCT
fueconorg-13459	23	9	isas	isa	NOUN
fueconorg-13459	23	10	)	)	PUNCT
fueconorg-13459	23	11	,	,	PUNCT
fueconorg-13459	23	12	the	the	DET
fueconorg-13459	23	13	auditor	auditor	NOUN
fueconorg-13459	23	14	’s	’s	PART
fueconorg-13459	23	15	report	report	NOUN
fueconorg-13459	23	16	shall	shall	AUX
fueconorg-13459	23	17	now	now	ADV
fueconorg-13459	23	18	have	have	VERB
fueconorg-13459	23	19	a	a	DET
fueconorg-13459	23	20	new	new	ADJ
fueconorg-13459	23	21	paragraph	paragraph	NOUN
fueconorg-13459	23	22	for	for	SCONJ
fueconorg-13459	23	23	auditors	auditor	NOUN
fueconorg-13459	23	24	to	to	PART
fueconorg-13459	23	25	express	express	VERB
fueconorg-13459	23	26	their	their	PRON
fueconorg-13459	23	27	opinion	opinion	NOUN
fueconorg-13459	23	28	on	on	ADP
fueconorg-13459	23	29	the	the	DET
fueconorg-13459	23	30	company	company	NOUN
fueconorg-13459	23	31	’s	’s	PART
fueconorg-13459	23	32	going	go	VERB
fueconorg-13459	23	33	concern	concern	NOUN
fueconorg-13459	23	34	with	with	ADP
fueconorg-13459	23	35	the	the	DET
fueconorg-13459	23	36	possibility	possibility	NOUN
fueconorg-13459	23	37	of	of	ADP
fueconorg-13459	23	38	defining	define	VERB
fueconorg-13459	23	39	this	this	DET
fueconorg-13459	23	40	issue	issue	NOUN
fueconorg-13459	23	41	as	as	ADP
fueconorg-13459	23	42	a	a	DET
fueconorg-13459	23	43	key	key	ADJ
fueconorg-13459	23	44	audit	audit	NOUN
fueconorg-13459	23	45	matter	matter	NOUN
fueconorg-13459	23	46	(	(	PUNCT
fueconorg-13459	23	47	kam	kam	PROPN
fueconorg-13459	23	48	)	)	PUNCT
fueconorg-13459	23	49	.	.	PUNCT
fueconorg-13459	24	1	it	it	PRON
fueconorg-13459	24	2	is	be	AUX
fueconorg-13459	24	3	certainly	certainly	ADV
fueconorg-13459	24	4	recommended	recommend	VERB
fueconorg-13459	24	5	that	that	SCONJ
fueconorg-13459	24	6	auditors	auditor	NOUN
fueconorg-13459	24	7	consider	consider	VERB
fueconorg-13459	24	8	possible	possible	ADJ
fueconorg-13459	24	9	courses	course	NOUN
fueconorg-13459	24	10	of	of	ADP
fueconorg-13459	24	11	action	action	NOUN
fueconorg-13459	24	12	and	and	CCONJ
fueconorg-13459	24	13	the	the	DET
fueconorg-13459	24	14	likely	likely	ADJ
fueconorg-13459	24	15	effects	effect	NOUN
fueconorg-13459	24	16	of	of	ADP
fueconorg-13459	24	17	each	each	PRON
fueconorg-13459	24	18	of	of	ADP
fueconorg-13459	24	19	them	they	PRON
fueconorg-13459	24	20	when	when	SCONJ
fueconorg-13459	24	21	making	make	VERB
fueconorg-13459	24	22	decisions	decision	NOUN
fueconorg-13459	24	23	,	,	PUNCT
fueconorg-13459	24	24	as	as	ADV
fueconorg-13459	24	25	well	well	ADV
fueconorg-13459	24	26	as	as	ADP
fueconorg-13459	24	27	strictly	strictly	ADV
fueconorg-13459	24	28	comply	comply	ADJ
fueconorg-13459	24	29	with	with	ADP
fueconorg-13459	24	30	the	the	DET
fueconorg-13459	24	31	requirements	requirement	NOUN
fueconorg-13459	24	32	of	of	ADP
fueconorg-13459	24	33	professional	professional	ADJ
fueconorg-13459	24	34	ethics	ethic	NOUN
fueconorg-13459	24	35	formalized	formalize	VERB
fueconorg-13459	24	36	through	through	ADP
fueconorg-13459	24	37	a	a	DET
fueconorg-13459	24	38	code	code	NOUN
fueconorg-13459	24	39	of	of	ADP
fueconorg-13459	24	40	ethics	ethic	NOUN
fueconorg-13459	24	41	.	.	PUNCT
fueconorg-13459	25	1	when	when	SCONJ
fueconorg-13459	25	2	the	the	DET
fueconorg-13459	25	3	auditor	auditor	NOUN
fueconorg-13459	25	4	finds	find	VERB
fueconorg-13459	25	5	a	a	DET
fueconorg-13459	25	6	business	business	NOUN
fueconorg-13459	25	7	crisis	crisis	NOUN
fueconorg-13459	25	8	and	and	CCONJ
fueconorg-13459	25	9	clearly	clearly	ADV
fueconorg-13459	25	10	highlights	highlight	VERB
fueconorg-13459	25	11	this	this	PRON
fueconorg-13459	25	12	in	in	ADP
fueconorg-13459	25	13	the	the	DET
fueconorg-13459	25	14	auditor	auditor	NOUN
fueconorg-13459	25	15	’s	’s	PART
fueconorg-13459	25	16	report	report	NOUN
fueconorg-13459	25	17	,	,	PUNCT
fueconorg-13459	25	18	he	he	PRON
fueconorg-13459	25	19	or	or	CCONJ
fueconorg-13459	25	20	she	she	PRON
fueconorg-13459	25	21	needs	need	VERB
fueconorg-13459	25	22	to	to	PART
fueconorg-13459	25	23	warn	warn	VERB
fueconorg-13459	25	24	the	the	DET
fueconorg-13459	25	25	company	company	NOUN
fueconorg-13459	25	26	management	management	NOUN
fueconorg-13459	25	27	of	of	ADP
fueconorg-13459	25	28	the	the	DET
fueconorg-13459	25	29	need	need	NOUN
fueconorg-13459	25	30	to	to	PART
fueconorg-13459	25	31	immediately	immediately	ADV
fueconorg-13459	25	32	start	start	VERB
fueconorg-13459	25	33	the	the	DET
fueconorg-13459	25	34	reorganization	reorganization	NOUN
fueconorg-13459	25	35	process	process	NOUN
fueconorg-13459	25	36	,	,	PUNCT
fueconorg-13459	25	37	either	either	CCONJ
fueconorg-13459	25	38	voluntarily	voluntarily	ADV
fueconorg-13459	25	39	or	or	CCONJ
fueconorg-13459	25	40	within	within	ADP
fueconorg-13459	25	41	insolvency	insolvency	NOUN
fueconorg-13459	25	42	procedure	procedure	NOUN
fueconorg-13459	25	43	,	,	PUNCT
fueconorg-13459	25	44	in	in	ADP
fueconorg-13459	25	45	line	line	NOUN
fueconorg-13459	25	46	with	with	ADP
fueconorg-13459	25	47	the	the	DET
fueconorg-13459	25	48	serbian	serbian	ADJ
fueconorg-13459	25	49	bankruptcy	bankruptcy	NOUN
fueconorg-13459	25	50	law	law	NOUN
fueconorg-13459	25	51	.	.	PUNCT
fueconorg-13459	26	1	however	however	ADV
fueconorg-13459	26	2	,	,	PUNCT
fueconorg-13459	26	3	if	if	SCONJ
fueconorg-13459	26	4	the	the	DET
fueconorg-13459	26	5	crisis	crisis	NOUN
fueconorg-13459	26	6	can	can	AUX
fueconorg-13459	26	7	not	not	PART
fueconorg-13459	26	8	be	be	AUX
fueconorg-13459	26	9	overcome	overcome	VERB
fueconorg-13459	26	10	,	,	PUNCT
fueconorg-13459	26	11	it	it	PRON
fueconorg-13459	26	12	may	may	AUX
fueconorg-13459	26	13	threat	threat	VERB
fueconorg-13459	26	14	the	the	DET
fueconorg-13459	26	15	company	company	NOUN
fueconorg-13459	26	16	’s	’s	PART
fueconorg-13459	26	17	survival	survival	NOUN
fueconorg-13459	26	18	and	and	CCONJ
fueconorg-13459	26	19	lead	lead	VERB
fueconorg-13459	26	20	to	to	ADP
fueconorg-13459	26	21	its	its	PRON
fueconorg-13459	26	22	liquidation	liquidation	NOUN
fueconorg-13459	26	23	in	in	ADP
fueconorg-13459	26	24	bankruptcy	bankruptcy	NOUN
fueconorg-13459	26	25	proceedings	proceeding	NOUN
fueconorg-13459	26	26	(	(	PUNCT
fueconorg-13459	26	27	škarić	škarić	PROPN
fueconorg-13459	26	28	jovanović	jovanović	PROPN
fueconorg-13459	26	29	&	&	CCONJ
fueconorg-13459	26	30	spasić	spasić	PROPN
fueconorg-13459	26	31	,	,	PUNCT
fueconorg-13459	26	32	2022	2022	NUM
fueconorg-13459	26	33	)	)	PUNCT
fueconorg-13459	26	34	.	.	PUNCT
fueconorg-13459	27	1	given	give	VERB
fueconorg-13459	27	2	that	that	PRON
fueconorg-13459	27	3	in	in	ADP
fueconorg-13459	27	4	2021	2021	NUM
fueconorg-13459	27	5	,	,	PUNCT
fueconorg-13459	27	6	25,351	25,351	NUM
fueconorg-13459	27	7	out	out	ADP
fueconorg-13459	27	8	of	of	ADP
fueconorg-13459	27	9	106,111	106,111	NUM
fueconorg-13459	27	10	companies	company	NOUN
fueconorg-13459	27	11	in	in	ADP
fueconorg-13459	27	12	the	the	DET
fueconorg-13459	27	13	republic	republic	NOUN
fueconorg-13459	27	14	of	of	ADP
fueconorg-13459	27	15	serbia	serbia	PROPN
fueconorg-13459	27	16	were	be	AUX
fueconorg-13459	27	17	over	over	ADV
fueconorg-13459	27	18	-	-	PUNCT
fueconorg-13459	27	19	indebted	indebted	ADJ
fueconorg-13459	27	20	(	(	PUNCT
fueconorg-13459	27	21	malinić	malinić	ADJ
fueconorg-13459	27	22	,	,	PUNCT
fueconorg-13459	27	23	2023	2023	NUM
fueconorg-13459	27	24	)	)	PUNCT
fueconorg-13459	27	25	,	,	PUNCT
fueconorg-13459	27	26	we	we	PRON
fueconorg-13459	27	27	are	be	AUX
fueconorg-13459	27	28	interested	interested	ADJ
fueconorg-13459	27	29	in	in	ADP
fueconorg-13459	27	30	the	the	DET
fueconorg-13459	27	31	auditor	auditor	NOUN
fueconorg-13459	27	32	’s	’s	PART
fueconorg-13459	27	33	tendency	tendency	NOUN
fueconorg-13459	27	34	to	to	PART
fueconorg-13459	27	35	issue	issue	VERB
fueconorg-13459	27	36	an	an	DET
fueconorg-13459	27	37	opinion	opinion	NOUN
fueconorg-13459	27	38	regarding	regard	VERB
fueconorg-13459	27	39	going	go	VERB
fueconorg-13459	27	40	concern	concern	NOUN
fueconorg-13459	27	41	,	,	PUNCT
fueconorg-13459	27	42	as	as	SCONJ
fueconorg-13459	27	43	many	many	ADJ
fueconorg-13459	27	44	serbian	serbian	ADJ
fueconorg-13459	27	45	companies	company	NOUN
fueconorg-13459	27	46	face	face	VERB
fueconorg-13459	27	47	high	high	ADJ
fueconorg-13459	27	48	bankruptcy	bankruptcy	NOUN
fueconorg-13459	27	49	risk	risk	NOUN
fueconorg-13459	27	50	.	.	PUNCT
fueconorg-13459	28	1	therefore	therefore	ADV
fueconorg-13459	28	2	,	,	PUNCT
fueconorg-13459	28	3	the	the	DET
fueconorg-13459	28	4	research	research	NOUN
fueconorg-13459	28	5	subject	subject	NOUN
fueconorg-13459	28	6	in	in	ADP
fueconorg-13459	28	7	this	this	DET
fueconorg-13459	28	8	paper	paper	NOUN
fueconorg-13459	28	9	is	be	AUX
fueconorg-13459	28	10	the	the	DET
fueconorg-13459	28	11	analysis	analysis	NOUN
fueconorg-13459	28	12	of	of	ADP
fueconorg-13459	28	13	auditor	auditor	NOUN
fueconorg-13459	28	14	reporting	reporting	NOUN
fueconorg-13459	28	15	regarding	regard	VERB
fueconorg-13459	28	16	going	go	VERB
fueconorg-13459	28	17	concern	concern	NOUN
fueconorg-13459	28	18	assumption	assumption	NOUN
fueconorg-13459	28	19	in	in	ADP
fueconorg-13459	28	20	companies	company	NOUN
fueconorg-13459	28	21	whose	whose	DET
fueconorg-13459	28	22	securities	security	NOUN
fueconorg-13459	28	23	are	be	AUX
fueconorg-13459	28	24	included	include	VERB
fueconorg-13459	28	25	in	in	ADP
fueconorg-13459	28	26	the	the	DET
fueconorg-13459	28	27	regulated	regulated	ADJ
fueconorg-13459	28	28	market	market	NOUN
fueconorg-13459	28	29	of	of	ADP
fueconorg-13459	28	30	the	the	DET
fueconorg-13459	28	31	belgrade	belgrade	PROPN
fueconorg-13459	28	32	stock	stock	PROPN
fueconorg-13459	28	33	exchange	exchange	PROPN
fueconorg-13459	28	34	in	in	ADP
fueconorg-13459	28	35	the	the	DET
fueconorg-13459	28	36	period	period	NOUN
fueconorg-13459	28	37	2021	2021	NUM
fueconorg-13459	28	38	-	-	SYM
fueconorg-13459	28	39	2023	2023	NUM
fueconorg-13459	28	40	.	.	PUNCT
fueconorg-13459	29	1	the	the	DET
fueconorg-13459	29	2	research	research	NOUN
fueconorg-13459	29	3	focuses	focus	VERB
fueconorg-13459	29	4	on	on	ADP
fueconorg-13459	29	5	the	the	DET
fueconorg-13459	29	6	analysis	analysis	NOUN
fueconorg-13459	29	7	of	of	ADP
fueconorg-13459	29	8	all	all	DET
fueconorg-13459	29	9	paragraphs	paragraph	NOUN
fueconorg-13459	29	10	of	of	ADP
fueconorg-13459	29	11	the	the	DET
fueconorg-13459	29	12	auditor	auditor	NOUN
fueconorg-13459	29	13	’s	’s	PART
fueconorg-13459	29	14	report	report	NOUN
fueconorg-13459	29	15	that	that	PRON
fueconorg-13459	29	16	relate	relate	VERB
fueconorg-13459	29	17	to	to	ADP
fueconorg-13459	29	18	material	material	ADJ
fueconorg-13459	29	19	uncertainty	uncertainty	NOUN
fueconorg-13459	29	20	regarding	regard	VERB
fueconorg-13459	29	21	going	go	VERB
fueconorg-13459	29	22	concern	concern	NOUN
fueconorg-13459	29	23	in	in	ADP
fueconorg-13459	29	24	the	the	DET
fueconorg-13459	29	25	foreseeable	foreseeable	ADJ
fueconorg-13459	29	26	future	future	NOUN
fueconorg-13459	29	27	,	,	PUNCT
fueconorg-13459	29	28	both	both	PRON
fueconorg-13459	29	29	in	in	ADP
fueconorg-13459	29	30	the	the	DET
fueconorg-13459	29	31	case	case	NOUN
fueconorg-13459	29	32	of	of	ADP
fueconorg-13459	29	33	an	an	DET
fueconorg-13459	29	34	unmodified	unmodified	ADJ
fueconorg-13459	29	35	and	and	CCONJ
fueconorg-13459	29	36	modified	modify	VERB
fueconorg-13459	29	37	audit	audit	NOUN
fueconorg-13459	29	38	opinion	opinion	NOUN
fueconorg-13459	29	39	.	.	PUNCT
fueconorg-13459	30	1	in	in	ADP
fueconorg-13459	30	2	addition	addition	NOUN
fueconorg-13459	30	3	,	,	PUNCT
fueconorg-13459	30	4	the	the	DET
fueconorg-13459	30	5	paper	paper	NOUN
fueconorg-13459	30	6	seeks	seek	VERB
fueconorg-13459	30	7	an	an	DET
fueconorg-13459	30	8	answer	answer	NOUN
fueconorg-13459	30	9	to	to	ADP
fueconorg-13459	30	10	the	the	DET
fueconorg-13459	30	11	issue	issue	NOUN
fueconorg-13459	30	12	of	of	ADP
fueconorg-13459	30	13	dominant	dominant	ADJ
fueconorg-13459	30	14	indicators	indicator	NOUN
fueconorg-13459	30	15	that	that	PRON
fueconorg-13459	30	16	led	lead	VERB
fueconorg-13459	30	17	to	to	ADP
fueconorg-13459	30	18	a	a	DET
fueconorg-13459	30	19	company	company	NOUN
fueconorg-13459	30	20	crisis	crisis	NOUN
fueconorg-13459	30	21	and	and	CCONJ
fueconorg-13459	30	22	increased	increase	VERB
fueconorg-13459	30	23	the	the	DET
fueconorg-13459	30	24	risk	risk	NOUN
fueconorg-13459	30	25	of	of	ADP
fueconorg-13459	30	26	bankruptcy	bankruptcy	NOUN
fueconorg-13459	30	27	proceedings	proceeding	NOUN
fueconorg-13459	30	28	.	.	PUNCT
fueconorg-13459	31	1	finally	finally	ADV
fueconorg-13459	31	2	,	,	PUNCT
fueconorg-13459	31	3	the	the	DET
fueconorg-13459	31	4	paper	paper	NOUN
fueconorg-13459	31	5	examines	examine	VERB
fueconorg-13459	31	6	other	other	ADJ
fueconorg-13459	31	7	key	key	ADJ
fueconorg-13459	31	8	issues	issue	NOUN
fueconorg-13459	31	9	in	in	ADP
fueconorg-13459	31	10	financial	financial	ADJ
fueconorg-13459	31	11	statements	statement	NOUN
fueconorg-13459	31	12	and	and	CCONJ
fueconorg-13459	31	13	the	the	DET
fueconorg-13459	31	14	underlying	underlie	VERB
fueconorg-13459	31	15	auditors	auditor	NOUN
fueconorg-13459	31	16	’	’	PART
fueconorg-13459	31	17	tendency	tendency	NOUN
fueconorg-13459	31	18	to	to	PART
fueconorg-13459	31	19	issue	issue	VERB
fueconorg-13459	31	20	going	go	VERB
fueconorg-13459	31	21	concern	concern	ADJ
fueconorg-13459	31	22	opinions	opinion	NOUN
fueconorg-13459	31	23	:	:	PUNCT
fueconorg-13459	31	24	evidence	evidence	NOUN
fueconorg-13459	31	25	from	from	ADP
fueconorg-13459	31	26	serbian	serbian	ADJ
fueconorg-13459	31	27	capital	capital	NOUN
fueconorg-13459	31	28	market	market	NOUN
fueconorg-13459	31	29	35	35	NUM
fueconorg-13459	31	30	reasons	reason	NOUN
fueconorg-13459	31	31	for	for	ADP
fueconorg-13459	31	32	the	the	DET
fueconorg-13459	31	33	modifications	modification	NOUN
fueconorg-13459	31	34	issued	issue	VERB
fueconorg-13459	31	35	,	,	PUNCT
fueconorg-13459	31	36	thus	thus	ADV
fueconorg-13459	31	37	pointing	point	VERB
fueconorg-13459	31	38	to	to	ADP
fueconorg-13459	31	39	current	current	ADJ
fueconorg-13459	31	40	situation	situation	NOUN
fueconorg-13459	31	41	with	with	ADP
fueconorg-13459	31	42	financial	financial	ADJ
fueconorg-13459	31	43	reporting	reporting	NOUN
fueconorg-13459	31	44	and	and	CCONJ
fueconorg-13459	31	45	the	the	DET
fueconorg-13459	31	46	need	need	NOUN
fueconorg-13459	31	47	for	for	ADP
fueconorg-13459	31	48	changes	change	NOUN
fueconorg-13459	31	49	,	,	PUNCT
fueconorg-13459	31	50	which	which	PRON
fueconorg-13459	31	51	is	be	AUX
fueconorg-13459	31	52	particularly	particularly	ADV
fueconorg-13459	31	53	important	important	ADJ
fueconorg-13459	31	54	for	for	ADP
fueconorg-13459	31	55	transition	transition	NOUN
fueconorg-13459	31	56	economies	economy	NOUN
fueconorg-13459	31	57	.	.	PUNCT
fueconorg-13459	32	1	the	the	DET
fueconorg-13459	32	2	paper	paper	NOUN
fueconorg-13459	32	3	is	be	AUX
fueconorg-13459	32	4	structured	structure	VERB
fueconorg-13459	32	5	as	as	SCONJ
fueconorg-13459	32	6	follows	follow	VERB
fueconorg-13459	32	7	.	.	PUNCT
fueconorg-13459	33	1	the	the	DET
fueconorg-13459	33	2	second	second	ADJ
fueconorg-13459	33	3	section	section	NOUN
fueconorg-13459	33	4	provides	provide	VERB
fueconorg-13459	33	5	a	a	DET
fueconorg-13459	33	6	literature	literature	NOUN
fueconorg-13459	33	7	review	review	NOUN
fueconorg-13459	33	8	and	and	CCONJ
fueconorg-13459	33	9	highlights	highlight	NOUN
fueconorg-13459	33	10	changes	change	NOUN
fueconorg-13459	33	11	in	in	ADP
fueconorg-13459	33	12	the	the	DET
fueconorg-13459	33	13	way	way	NOUN
fueconorg-13459	33	14	auditors	auditor	NOUN
fueconorg-13459	33	15	report	report	VERB
fueconorg-13459	33	16	on	on	ADP
fueconorg-13459	33	17	going	go	VERB
fueconorg-13459	33	18	concern	concern	NOUN
fueconorg-13459	33	19	,	,	PUNCT
fueconorg-13459	33	20	as	as	ADP
fueconorg-13459	33	21	per	per	ADP
fueconorg-13459	33	22	revised	revise	VERB
fueconorg-13459	33	23	isas	isa	NOUN
fueconorg-13459	33	24	.	.	PUNCT
fueconorg-13459	34	1	the	the	DET
fueconorg-13459	34	2	third	third	ADJ
fueconorg-13459	34	3	section	section	NOUN
fueconorg-13459	34	4	describes	describe	VERB
fueconorg-13459	34	5	the	the	DET
fueconorg-13459	34	6	research	research	NOUN
fueconorg-13459	34	7	sample	sample	NOUN
fueconorg-13459	34	8	and	and	CCONJ
fueconorg-13459	34	9	methodology	methodology	NOUN
fueconorg-13459	34	10	.	.	PUNCT
fueconorg-13459	35	1	the	the	DET
fueconorg-13459	35	2	fourth	fourth	ADJ
fueconorg-13459	35	3	section	section	NOUN
fueconorg-13459	35	4	presents	present	VERB
fueconorg-13459	35	5	and	and	CCONJ
fueconorg-13459	35	6	analyzes	analyze	VERB
fueconorg-13459	35	7	the	the	DET
fueconorg-13459	35	8	results	result	NOUN
fueconorg-13459	35	9	obtained	obtain	VERB
fueconorg-13459	35	10	.	.	PUNCT
fueconorg-13459	36	1	in	in	ADP
fueconorg-13459	36	2	the	the	DET
fueconorg-13459	36	3	last	last	ADJ
fueconorg-13459	36	4	section	section	NOUN
fueconorg-13459	36	5	,	,	PUNCT
fueconorg-13459	36	6	we	we	PRON
fueconorg-13459	36	7	present	present	VERB
fueconorg-13459	36	8	conclusions	conclusion	NOUN
fueconorg-13459	36	9	,	,	PUNCT
fueconorg-13459	36	10	point	point	VERB
fueconorg-13459	36	11	out	out	ADP
fueconorg-13459	36	12	research	research	NOUN
fueconorg-13459	36	13	limitations	limitation	NOUN
fueconorg-13459	36	14	,	,	PUNCT
fueconorg-13459	36	15	and	and	CCONJ
fueconorg-13459	36	16	suggest	suggest	VERB
fueconorg-13459	36	17	ideas	idea	NOUN
fueconorg-13459	36	18	for	for	ADP
fueconorg-13459	36	19	future	future	ADJ
fueconorg-13459	36	20	research	research	NOUN
fueconorg-13459	36	21	.	.	PUNCT
fueconorg-13459	37	1	2	2	X
fueconorg-13459	37	2	.	.	X
fueconorg-13459	37	3	theoretical	theoretical	ADJ
fueconorg-13459	37	4	background	background	NOUN
fueconorg-13459	37	5	of	of	ADP
fueconorg-13459	37	6	the	the	DET
fueconorg-13459	37	7	research	research	NOUN
fueconorg-13459	37	8	–	–	PUNCT
fueconorg-13459	37	9	a	a	DET
fueconorg-13459	37	10	literature	literature	NOUN
fueconorg-13459	37	11	review	review	NOUN
fueconorg-13459	37	12	although	although	SCONJ
fueconorg-13459	37	13	external	external	ADJ
fueconorg-13459	37	14	auditing	auditing	NOUN
fueconorg-13459	37	15	is	be	AUX
fueconorg-13459	37	16	subject	subject	ADJ
fueconorg-13459	37	17	to	to	ADP
fueconorg-13459	37	18	inherent	inherent	ADJ
fueconorg-13459	37	19	limitations	limitation	NOUN
fueconorg-13459	37	20	that	that	PRON
fueconorg-13459	37	21	limit	limit	VERB
fueconorg-13459	37	22	its	its	PRON
fueconorg-13459	37	23	scope	scope	NOUN
fueconorg-13459	37	24	,	,	PUNCT
fueconorg-13459	37	25	these	these	DET
fueconorg-13459	37	26	limitations	limitation	NOUN
fueconorg-13459	37	27	do	do	AUX
fueconorg-13459	37	28	not	not	PART
fueconorg-13459	37	29	relieve	relieve	VERB
fueconorg-13459	37	30	auditors	auditor	NOUN
fueconorg-13459	37	31	of	of	ADP
fueconorg-13459	37	32	the	the	DET
fueconorg-13459	37	33	responsibility	responsibility	NOUN
fueconorg-13459	37	34	to	to	PART
fueconorg-13459	37	35	provide	provide	VERB
fueconorg-13459	37	36	timely	timely	ADJ
fueconorg-13459	37	37	warnings	warning	NOUN
fueconorg-13459	37	38	about	about	ADP
fueconorg-13459	37	39	financial	financial	ADJ
fueconorg-13459	37	40	difficulties	difficulty	NOUN
fueconorg-13459	37	41	a	a	DET
fueconorg-13459	37	42	company	company	NOUN
fueconorg-13459	37	43	faces	face	VERB
fueconorg-13459	37	44	(	(	PUNCT
fueconorg-13459	37	45	casterella	casterella	NOUN
fueconorg-13459	37	46	et	et	NOUN
fueconorg-13459	37	47	al	al	PROPN
fueconorg-13459	37	48	.	.	PROPN
fueconorg-13459	37	49	,	,	PUNCT
fueconorg-13459	37	50	2000	2000	NUM
fueconorg-13459	37	51	)	)	PUNCT
fueconorg-13459	37	52	.	.	PUNCT
fueconorg-13459	38	1	however	however	ADV
fueconorg-13459	38	2	,	,	PUNCT
fueconorg-13459	38	3	despite	despite	SCONJ
fueconorg-13459	38	4	the	the	DET
fueconorg-13459	38	5	fact	fact	NOUN
fueconorg-13459	38	6	that	that	SCONJ
fueconorg-13459	38	7	audit	audit	NOUN
fueconorg-13459	38	8	strengthens	strengthen	VERB
fueconorg-13459	38	9	the	the	DET
fueconorg-13459	38	10	credibility	credibility	NOUN
fueconorg-13459	38	11	of	of	ADP
fueconorg-13459	38	12	financial	financial	ADJ
fueconorg-13459	38	13	statements	statement	NOUN
fueconorg-13459	38	14	and	and	CCONJ
fueconorg-13459	38	15	increases	increase	VERB
fueconorg-13459	38	16	user	user	NOUN
fueconorg-13459	38	17	confidence	confidence	NOUN
fueconorg-13459	38	18	in	in	ADP
fueconorg-13459	38	19	them	they	PRON
fueconorg-13459	38	20	,	,	PUNCT
fueconorg-13459	38	21	user	user	NOUN
fueconorg-13459	38	22	expectations	expectation	NOUN
fueconorg-13459	38	23	consistently	consistently	ADV
fueconorg-13459	38	24	exceed	exceed	VERB
fueconorg-13459	38	25	the	the	DET
fueconorg-13459	38	26	benefits	benefit	NOUN
fueconorg-13459	38	27	of	of	ADP
fueconorg-13459	38	28	audit	audit	NOUN
fueconorg-13459	38	29	(	(	PUNCT
fueconorg-13459	38	30	vučković	vučković	NOUN
fueconorg-13459	38	31	milutinović	milutinović	NOUN
fueconorg-13459	38	32	,	,	PUNCT
fueconorg-13459	38	33	2018	2018	NUM
fueconorg-13459	38	34	)	)	PUNCT
fueconorg-13459	38	35	.	.	PUNCT
fueconorg-13459	39	1	the	the	DET
fueconorg-13459	39	2	problem	problem	NOUN
fueconorg-13459	39	3	of	of	ADP
fueconorg-13459	39	4	the	the	DET
fueconorg-13459	39	5	expectation	expectation	NOUN
fueconorg-13459	39	6	gap	gap	NOUN
fueconorg-13459	39	7	has	have	AUX
fueconorg-13459	39	8	become	become	VERB
fueconorg-13459	39	9	even	even	ADV
fueconorg-13459	39	10	more	more	ADV
fueconorg-13459	39	11	pronounced	pronounced	ADJ
fueconorg-13459	39	12	after	after	ADP
fueconorg-13459	39	13	a	a	DET
fueconorg-13459	39	14	series	series	NOUN
fueconorg-13459	39	15	of	of	ADP
fueconorg-13459	39	16	corporate	corporate	ADJ
fueconorg-13459	39	17	financial	financial	ADJ
fueconorg-13459	39	18	scandals	scandal	NOUN
fueconorg-13459	39	19	and	and	CCONJ
fueconorg-13459	39	20	the	the	DET
fueconorg-13459	39	21	financial	financial	ADJ
fueconorg-13459	39	22	crisis	crisis	NOUN
fueconorg-13459	39	23	of	of	ADP
fueconorg-13459	39	24	2007	2007	NUM
fueconorg-13459	39	25	.	.	PUNCT
fueconorg-13459	40	1	among	among	ADP
fueconorg-13459	40	2	other	other	ADJ
fueconorg-13459	40	3	things	thing	NOUN
fueconorg-13459	40	4	,	,	PUNCT
fueconorg-13459	40	5	users	user	NOUN
fueconorg-13459	40	6	of	of	ADP
fueconorg-13459	40	7	financial	financial	ADJ
fueconorg-13459	40	8	statements	statement	NOUN
fueconorg-13459	40	9	and	and	CCONJ
fueconorg-13459	40	10	audit	audit	NOUN
fueconorg-13459	40	11	reports	report	NOUN
fueconorg-13459	40	12	had	have	VERB
fueconorg-13459	40	13	the	the	DET
fueconorg-13459	40	14	impression	impression	NOUN
fueconorg-13459	40	15	that	that	SCONJ
fueconorg-13459	40	16	auditors	auditor	NOUN
fueconorg-13459	40	17	learn	learn	VERB
fueconorg-13459	40	18	a	a	DET
fueconorg-13459	40	19	lot	lot	NOUN
fueconorg-13459	40	20	of	of	ADP
fueconorg-13459	40	21	important	important	ADJ
fueconorg-13459	40	22	information	information	NOUN
fueconorg-13459	40	23	during	during	ADP
fueconorg-13459	40	24	the	the	DET
fueconorg-13459	40	25	audit	audit	NOUN
fueconorg-13459	40	26	,	,	PUNCT
fueconorg-13459	40	27	but	but	CCONJ
fueconorg-13459	40	28	do	do	AUX
fueconorg-13459	40	29	not	not	PART
fueconorg-13459	40	30	share	share	VERB
fueconorg-13459	40	31	it	it	PRON
fueconorg-13459	40	32	with	with	ADP
fueconorg-13459	40	33	users	user	NOUN
fueconorg-13459	40	34	.	.	PUNCT
fueconorg-13459	41	1	instead	instead	ADV
fueconorg-13459	41	2	,	,	PUNCT
fueconorg-13459	41	3	users	user	NOUN
fueconorg-13459	41	4	receive	receive	VERB
fueconorg-13459	41	5	brief	brief	ADJ
fueconorg-13459	41	6	information	information	NOUN
fueconorg-13459	41	7	presented	present	VERB
fueconorg-13459	41	8	on	on	ADP
fueconorg-13459	41	9	a	a	DET
fueconorg-13459	41	10	single	single	ADJ
fueconorg-13459	41	11	page	page	NOUN
fueconorg-13459	41	12	of	of	ADP
fueconorg-13459	41	13	paper	paper	NOUN
fueconorg-13459	41	14	.	.	PUNCT
fueconorg-13459	42	1	radical	radical	ADJ
fueconorg-13459	42	2	changes	change	NOUN
fueconorg-13459	42	3	undertaken	undertake	VERB
fueconorg-13459	42	4	by	by	ADP
fueconorg-13459	42	5	professionals	professional	NOUN
fueconorg-13459	42	6	and	and	CCONJ
fueconorg-13459	42	7	regulators	regulator	NOUN
fueconorg-13459	42	8	have	have	AUX
fueconorg-13459	42	9	led	lead	VERB
fueconorg-13459	42	10	to	to	ADP
fueconorg-13459	42	11	a	a	DET
fueconorg-13459	42	12	new	new	ADJ
fueconorg-13459	42	13	model	model	NOUN
fueconorg-13459	42	14	of	of	ADP
fueconorg-13459	42	15	the	the	DET
fueconorg-13459	42	16	auditor	auditor	NOUN
fueconorg-13459	42	17	’s	’s	PART
fueconorg-13459	42	18	report	report	NOUN
fueconorg-13459	42	19	,	,	PUNCT
fueconorg-13459	42	20	in	in	ADP
fueconorg-13459	42	21	line	line	NOUN
fueconorg-13459	42	22	with	with	ADP
fueconorg-13459	42	23	revised	revise	VERB
fueconorg-13459	42	24	isas	isa	NOUN
fueconorg-13459	42	25	and	and	CCONJ
fueconorg-13459	42	26	european	european	PROPN
fueconorg-13459	42	27	union	union	PROPN
fueconorg-13459	42	28	(	(	PUNCT
fueconorg-13459	42	29	eu	eu	NOUN
fueconorg-13459	42	30	)	)	PUNCT
fueconorg-13459	42	31	regulations	regulation	NOUN
fueconorg-13459	42	32	.	.	PUNCT
fueconorg-13459	43	1	one	one	NUM
fueconorg-13459	43	2	of	of	ADP
fueconorg-13459	43	3	the	the	DET
fueconorg-13459	43	4	more	more	ADV
fueconorg-13459	43	5	complex	complex	ADJ
fueconorg-13459	43	6	issues	issue	NOUN
fueconorg-13459	43	7	that	that	PRON
fueconorg-13459	43	8	needed	need	VERB
fueconorg-13459	43	9	to	to	PART
fueconorg-13459	43	10	be	be	AUX
fueconorg-13459	43	11	resolved	resolve	VERB
fueconorg-13459	43	12	when	when	SCONJ
fueconorg-13459	43	13	designing	design	VERB
fueconorg-13459	43	14	the	the	DET
fueconorg-13459	43	15	new	new	ADJ
fueconorg-13459	43	16	reporting	reporting	NOUN
fueconorg-13459	43	17	model	model	NOUN
fueconorg-13459	43	18	was	be	AUX
fueconorg-13459	43	19	the	the	DET
fueconorg-13459	43	20	auditor	auditor	NOUN
fueconorg-13459	43	21	reporting	report	VERB
fueconorg-13459	43	22	on	on	ADP
fueconorg-13459	43	23	going	go	VERB
fueconorg-13459	43	24	concern	concern	NOUN
fueconorg-13459	43	25	.	.	PUNCT
fueconorg-13459	44	1	until	until	SCONJ
fueconorg-13459	44	2	the	the	DET
fueconorg-13459	44	3	new	new	ADJ
fueconorg-13459	44	4	reporting	reporting	NOUN
fueconorg-13459	44	5	model	model	NOUN
fueconorg-13459	44	6	,	,	PUNCT
fueconorg-13459	44	7	which	which	PRON
fueconorg-13459	44	8	was	be	AUX
fueconorg-13459	44	9	to	to	PART
fueconorg-13459	44	10	be	be	AUX
fueconorg-13459	44	11	applied	apply	VERB
fueconorg-13459	44	12	to	to	ADP
fueconorg-13459	44	13	audits	audits	NOUN
fueconorg-13459	44	14	ending	end	VERB
fueconorg-13459	44	15	on	on	ADP
fueconorg-13459	44	16	15	15	NUM
fueconorg-13459	44	17	december	december	PROPN
fueconorg-13459	44	18	2016	2016	NUM
fueconorg-13459	44	19	and	and	CCONJ
fueconorg-13459	44	20	later	later	ADV
fueconorg-13459	44	21	,	,	PUNCT
fueconorg-13459	44	22	the	the	DET
fueconorg-13459	44	23	emphasis	emphasis	NOUN
fueconorg-13459	44	24	of	of	ADP
fueconorg-13459	44	25	matter	matter	NOUN
fueconorg-13459	44	26	(	(	PUNCT
fueconorg-13459	44	27	eom	eom	NOUN
fueconorg-13459	44	28	)	)	PUNCT
fueconorg-13459	44	29	paragraph	paragraph	NOUN
fueconorg-13459	44	30	was	be	AUX
fueconorg-13459	44	31	used	use	VERB
fueconorg-13459	44	32	to	to	PART
fueconorg-13459	44	33	report	report	VERB
fueconorg-13459	44	34	on	on	ADP
fueconorg-13459	44	35	going	go	VERB
fueconorg-13459	44	36	concern	concern	NOUN
fueconorg-13459	44	37	.	.	PUNCT
fueconorg-13459	45	1	however	however	ADV
fueconorg-13459	45	2	,	,	PUNCT
fueconorg-13459	45	3	the	the	DET
fueconorg-13459	45	4	revised	revise	VERB
fueconorg-13459	45	5	isa	isa	PROPN
fueconorg-13459	45	6	570	570	NUM
fueconorg-13459	45	7	,	,	PUNCT
fueconorg-13459	45	8	going	go	VERB
fueconorg-13459	45	9	concern	concern	NOUN
fueconorg-13459	45	10	got	get	VERB
fueconorg-13459	45	11	a	a	DET
fueconorg-13459	45	12	separate	separate	ADJ
fueconorg-13459	45	13	paragraph	paragraph	NOUN
fueconorg-13459	45	14	entitled	entitle	VERB
fueconorg-13459	45	15	material	material	NOUN
fueconorg-13459	45	16	uncertainty	uncertainty	NOUN
fueconorg-13459	45	17	related	relate	VERB
fueconorg-13459	45	18	to	to	ADP
fueconorg-13459	45	19	going	go	VERB
fueconorg-13459	45	20	concern	concern	NOUN
fueconorg-13459	45	21	,	,	PUNCT
fueconorg-13459	45	22	which	which	PRON
fueconorg-13459	45	23	allowed	allow	VERB
fueconorg-13459	45	24	for	for	ADP
fueconorg-13459	45	25	the	the	DET
fueconorg-13459	45	26	expansion	expansion	NOUN
fueconorg-13459	45	27	of	of	ADP
fueconorg-13459	45	28	the	the	DET
fueconorg-13459	45	29	auditor	auditor	NOUN
fueconorg-13459	45	30	’s	’s	PART
fueconorg-13459	45	31	traditional	traditional	ADJ
fueconorg-13459	45	32	responsibilities	responsibility	NOUN
fueconorg-13459	45	33	and	and	CCONJ
fueconorg-13459	45	34	increased	increase	VERB
fueconorg-13459	45	35	the	the	DET
fueconorg-13459	45	36	informative	informative	ADJ
fueconorg-13459	45	37	potential	potential	NOUN
fueconorg-13459	45	38	of	of	ADP
fueconorg-13459	45	39	the	the	DET
fueconorg-13459	45	40	report	report	NOUN
fueconorg-13459	45	41	within	within	ADP
fueconorg-13459	45	42	the	the	DET
fueconorg-13459	45	43	existing	exist	VERB
fueconorg-13459	45	44	responsibilities	responsibility	NOUN
fueconorg-13459	45	45	(	(	PUNCT
fueconorg-13459	45	46	iaasb	iaasb	NOUN
fueconorg-13459	45	47	,	,	PUNCT
fueconorg-13459	45	48	2015a	2015a	NUM
fueconorg-13459	45	49	)	)	PUNCT
fueconorg-13459	45	50	.	.	PUNCT
fueconorg-13459	46	1	in	in	ADP
fueconorg-13459	46	2	addition	addition	NOUN
fueconorg-13459	46	3	,	,	PUNCT
fueconorg-13459	46	4	the	the	DET
fueconorg-13459	46	5	auditor	auditor	NOUN
fueconorg-13459	46	6	’s	’s	PART
fueconorg-13459	46	7	report	report	NOUN
fueconorg-13459	46	8	has	have	AUX
fueconorg-13459	46	9	also	also	ADV
fueconorg-13459	46	10	been	be	AUX
fueconorg-13459	46	11	improved	improve	VERB
fueconorg-13459	46	12	with	with	ADP
fueconorg-13459	46	13	a	a	DET
fueconorg-13459	46	14	new	new	ADJ
fueconorg-13459	46	15	paragraph	paragraph	NOUN
fueconorg-13459	46	16	that	that	PRON
fueconorg-13459	46	17	provides	provide	VERB
fueconorg-13459	46	18	an	an	DET
fueconorg-13459	46	19	explicit	explicit	ADJ
fueconorg-13459	46	20	explanation	explanation	NOUN
fueconorg-13459	46	21	of	of	ADP
fueconorg-13459	46	22	the	the	DET
fueconorg-13459	46	23	roles	role	NOUN
fueconorg-13459	46	24	and	and	CCONJ
fueconorg-13459	46	25	responsibilities	responsibility	NOUN
fueconorg-13459	46	26	of	of	ADP
fueconorg-13459	46	27	the	the	DET
fueconorg-13459	46	28	auditor	auditor	NOUN
fueconorg-13459	46	29	and	and	CCONJ
fueconorg-13459	46	30	management	management	NOUN
fueconorg-13459	46	31	in	in	ADP
fueconorg-13459	46	32	relation	relation	NOUN
fueconorg-13459	46	33	to	to	ADP
fueconorg-13459	46	34	this	this	DET
fueconorg-13459	46	35	issue	issue	NOUN
fueconorg-13459	46	36	.	.	PUNCT
fueconorg-13459	47	1	finally	finally	ADV
fueconorg-13459	47	2	,	,	PUNCT
fueconorg-13459	47	3	the	the	DET
fueconorg-13459	47	4	new	new	ADJ
fueconorg-13459	47	5	isa	isa	NOUN
fueconorg-13459	47	6	701	701	NUM
fueconorg-13459	47	7	,	,	PUNCT
fueconorg-13459	47	8	which	which	PRON
fueconorg-13459	47	9	deals	deal	VERB
fueconorg-13459	47	10	with	with	ADP
fueconorg-13459	47	11	the	the	DET
fueconorg-13459	47	12	auditor	auditor	NOUN
fueconorg-13459	47	13	’s	’s	PART
fueconorg-13459	47	14	responsibility	responsibility	NOUN
fueconorg-13459	47	15	to	to	PART
fueconorg-13459	47	16	report	report	VERB
fueconorg-13459	47	17	on	on	ADP
fueconorg-13459	47	18	kams	kams	PROPN
fueconorg-13459	47	19	,	,	PUNCT
fueconorg-13459	47	20	states	state	VERB
fueconorg-13459	47	21	that	that	SCONJ
fueconorg-13459	47	22	issues	issue	NOUN
fueconorg-13459	47	23	related	relate	VERB
fueconorg-13459	47	24	to	to	ADP
fueconorg-13459	47	25	material	material	ADJ
fueconorg-13459	47	26	uncertainty	uncertainty	NOUN
fueconorg-13459	47	27	related	relate	VERB
fueconorg-13459	47	28	to	to	ADP
fueconorg-13459	47	29	going	go	VERB
fueconorg-13459	47	30	concern	concern	NOUN
fueconorg-13459	47	31	are	be	AUX
fueconorg-13459	47	32	,	,	PUNCT
fueconorg-13459	47	33	by	by	ADP
fueconorg-13459	47	34	their	their	PRON
fueconorg-13459	47	35	nature	nature	NOUN
fueconorg-13459	47	36	,	,	PUNCT
fueconorg-13459	47	37	key	key	ADJ
fueconorg-13459	47	38	audit	audit	NOUN
fueconorg-13459	47	39	matters	matter	NOUN
fueconorg-13459	47	40	(	(	PUNCT
fueconorg-13459	47	41	iaasb	iaasb	NOUN
fueconorg-13459	47	42	,	,	PUNCT
fueconorg-13459	47	43	2015b	2015b	NUM
fueconorg-13459	47	44	)	)	PUNCT
fueconorg-13459	47	45	.	.	PUNCT
fueconorg-13459	48	1	according	accord	VERB
fueconorg-13459	48	2	to	to	ADP
fueconorg-13459	48	3	laitinen	laitinen	PROPN
fueconorg-13459	48	4	&	&	CCONJ
fueconorg-13459	48	5	laitinen	laitinen	PROPN
fueconorg-13459	48	6	(	(	PUNCT
fueconorg-13459	48	7	2020	2020	NUM
fueconorg-13459	48	8	)	)	PUNCT
fueconorg-13459	48	9	,	,	PUNCT
fueconorg-13459	48	10	the	the	DET
fueconorg-13459	48	11	factors	factor	NOUN
fueconorg-13459	48	12	affecting	affect	VERB
fueconorg-13459	48	13	the	the	DET
fueconorg-13459	48	14	expression	expression	NOUN
fueconorg-13459	48	15	of	of	ADP
fueconorg-13459	48	16	a	a	DET
fueconorg-13459	48	17	particular	particular	ADJ
fueconorg-13459	48	18	type	type	NOUN
fueconorg-13459	48	19	of	of	ADP
fueconorg-13459	48	20	audit	audit	NOUN
fueconorg-13459	48	21	opinion	opinion	NOUN
fueconorg-13459	48	22	regarding	regard	VERB
fueconorg-13459	48	23	the	the	DET
fueconorg-13459	48	24	going	go	VERB
fueconorg-13459	48	25	concern	concern	NOUN
fueconorg-13459	48	26	assumption	assumption	NOUN
fueconorg-13459	48	27	can	can	AUX
fueconorg-13459	48	28	be	be	AUX
fueconorg-13459	48	29	classified	classify	VERB
fueconorg-13459	48	30	as	as	SCONJ
fueconorg-13459	48	31	follows	follow	VERB
fueconorg-13459	48	32	:	:	PUNCT
fueconorg-13459	48	33	1	1	X
fueconorg-13459	48	34	.	.	X
fueconorg-13459	48	35	client	client	NOUN
fueconorg-13459	48	36	characteristics	characteristic	NOUN
fueconorg-13459	48	37	.	.	PUNCT
fueconorg-13459	49	1	the	the	DET
fueconorg-13459	49	2	auditor	auditor	NOUN
fueconorg-13459	49	3	uses	use	VERB
fueconorg-13459	49	4	various	various	ADJ
fueconorg-13459	49	5	financial	financial	ADJ
fueconorg-13459	49	6	indicators	indicator	NOUN
fueconorg-13459	49	7	to	to	PART
fueconorg-13459	49	8	test	test	VERB
fueconorg-13459	49	9	the	the	DET
fueconorg-13459	49	10	going	go	VERB
fueconorg-13459	49	11	concern	concern	NOUN
fueconorg-13459	49	12	assumption	assumption	NOUN
fueconorg-13459	49	13	of	of	ADP
fueconorg-13459	49	14	the	the	DET
fueconorg-13459	49	15	company	company	NOUN
fueconorg-13459	49	16	,	,	PUNCT
fueconorg-13459	49	17	and	and	CCONJ
fueconorg-13459	49	18	may	may	AUX
fueconorg-13459	49	19	use	use	VERB
fueconorg-13459	49	20	various	various	ADJ
fueconorg-13459	49	21	traditional	traditional	ADJ
fueconorg-13459	49	22	and	and	CCONJ
fueconorg-13459	49	23	modern	modern	ADJ
fueconorg-13459	49	24	models	model	NOUN
fueconorg-13459	49	25	to	to	PART
fueconorg-13459	49	26	predict	predict	VERB
fueconorg-13459	49	27	financial	financial	ADJ
fueconorg-13459	49	28	distress	distress	NOUN
fueconorg-13459	49	29	(	(	PUNCT
fueconorg-13459	49	30	vlaović	vlaović	NOUN
fueconorg-13459	49	31	begović	begović	NOUN
fueconorg-13459	49	32	&	&	CCONJ
fueconorg-13459	49	33	bonić	bonić	PROPN
fueconorg-13459	49	34	,	,	PUNCT
fueconorg-13459	49	35	2020	2020	NUM
fueconorg-13459	49	36	)	)	PUNCT
fueconorg-13459	49	37	.	.	PUNCT
fueconorg-13459	50	1	previous	previous	ADJ
fueconorg-13459	50	2	research	research	NOUN
fueconorg-13459	50	3	has	have	AUX
fueconorg-13459	50	4	shown	show	VERB
fueconorg-13459	50	5	that	that	SCONJ
fueconorg-13459	50	6	auditors	auditor	NOUN
fueconorg-13459	50	7	are	be	AUX
fueconorg-13459	50	8	more	more	ADV
fueconorg-13459	50	9	likely	likely	ADJ
fueconorg-13459	50	10	to	to	PART
fueconorg-13459	50	11	express	express	VERB
fueconorg-13459	50	12	maos	maos	NOUN
fueconorg-13459	50	13	on	on	ADP
fueconorg-13459	50	14	going	go	VERB
fueconorg-13459	50	15	concern	concern	NOUN
fueconorg-13459	50	16	for	for	ADP
fueconorg-13459	50	17	less	less	ADV
fueconorg-13459	50	18	profitable	profitable	ADJ
fueconorg-13459	50	19	,	,	PUNCT
fueconorg-13459	50	20	more	more	ADV
fueconorg-13459	50	21	leveraged	leveraged	ADJ
fueconorg-13459	50	22	,	,	PUNCT
fueconorg-13459	50	23	and	and	CCONJ
fueconorg-13459	50	24	less	less	ADV
fueconorg-13459	50	25	liquid	liquid	ADJ
fueconorg-13459	50	26	companies	company	NOUN
fueconorg-13459	50	27	(	(	PUNCT
fueconorg-13459	50	28	menon	menon	PROPN
fueconorg-13459	50	29	&	&	CCONJ
fueconorg-13459	50	30	schwartz	schwartz	PROPN
fueconorg-13459	50	31	,	,	PUNCT
fueconorg-13459	50	32	1987	1987	NUM
fueconorg-13459	50	33	;	;	PUNCT
fueconorg-13459	50	34	altman	altman	PROPN
fueconorg-13459	50	35	&	&	CCONJ
fueconorg-13459	50	36	mcgough	mcgough	PROPN
fueconorg-13459	50	37	,	,	PUNCT
fueconorg-13459	50	38	1974	1974	NUM
fueconorg-13459	50	39	;	;	PUNCT
fueconorg-13459	50	40	mutchler	mutchler	NOUN
fueconorg-13459	50	41	,	,	PUNCT
fueconorg-13459	50	42	1985	1985	NUM
fueconorg-13459	50	43	;	;	PUNCT
fueconorg-13459	50	44	zdolšek	zdolšek	NOUN
fueconorg-13459	50	45	et	et	NOUN
fueconorg-13459	50	46	al	al	PROPN
fueconorg-13459	50	47	.	.	PROPN
fueconorg-13459	50	48	,	,	PUNCT
fueconorg-13459	50	49	2022	2022	NUM
fueconorg-13459	50	50	;	;	PUNCT
fueconorg-13459	50	51	winarta	winarta	NOUN
fueconorg-13459	50	52	&	&	CCONJ
fueconorg-13459	50	53	kuntadi	kuntadi	PROPN
fueconorg-13459	50	54	,	,	PUNCT
fueconorg-13459	50	55	2022	2022	NUM
fueconorg-13459	50	56	;	;	PUNCT
fueconorg-13459	50	57	pham	pham	PROPN
fueconorg-13459	50	58	,	,	PUNCT
fueconorg-13459	50	59	2022	2022	NUM
fueconorg-13459	50	60	)	)	PUNCT
fueconorg-13459	50	61	.	.	PUNCT
fueconorg-13459	51	1	in	in	ADP
fueconorg-13459	51	2	addition	addition	NOUN
fueconorg-13459	51	3	,	,	PUNCT
fueconorg-13459	51	4	lasalle	lasalle	PROPN
fueconorg-13459	51	5	&	&	CCONJ
fueconorg-13459	51	6	anandarajan	anandarajan	PROPN
fueconorg-13459	51	7	(	(	PUNCT
fueconorg-13459	51	8	1996	1996	NUM
fueconorg-13459	51	9	)	)	PUNCT
fueconorg-13459	51	10	identify	identify	VERB
fueconorg-13459	51	11	three	three	NUM
fueconorg-13459	51	12	commonly	commonly	ADV
fueconorg-13459	51	13	used	use	VERB
fueconorg-13459	51	14	financial	financial	ADJ
fueconorg-13459	51	15	ratios	ratio	NOUN
fueconorg-13459	51	16	in	in	ADP
fueconorg-13459	51	17	practice	practice	NOUN
fueconorg-13459	51	18	:	:	PUNCT
fueconorg-13459	51	19	(	(	PUNCT
fueconorg-13459	51	20	1	1	X
fueconorg-13459	51	21	)	)	PUNCT
fueconorg-13459	51	22	net	net	ADJ
fueconorg-13459	51	23	assets	asset	NOUN
fueconorg-13459	51	24	/	/	SYM
fueconorg-13459	51	25	total	total	ADJ
fueconorg-13459	51	26	liabilities	liability	NOUN
fueconorg-13459	51	27	;	;	PUNCT
fueconorg-13459	51	28	(	(	PUNCT
fueconorg-13459	51	29	2	2	X
fueconorg-13459	51	30	)	)	PUNCT
fueconorg-13459	51	31	cash	cash	NOUN
fueconorg-13459	51	32	flow	flow	NOUN
fueconorg-13459	51	33	from	from	ADP
fueconorg-13459	51	34	operating	operate	VERB
fueconorg-13459	51	35	activities	activity	NOUN
fueconorg-13459	51	36	/	/	SYM
fueconorg-13459	51	37	total	total	ADJ
fueconorg-13459	51	38	liabilities	liability	NOUN
fueconorg-13459	51	39	;	;	PUNCT
fueconorg-13459	51	40	and	and	CCONJ
fueconorg-13459	51	41	(	(	PUNCT
fueconorg-13459	51	42	3	3	X
fueconorg-13459	51	43	)	)	PUNCT
fueconorg-13459	51	44	current	current	ADJ
fueconorg-13459	51	45	assets	asset	NOUN
fueconorg-13459	51	46	/	/	SYM
fueconorg-13459	51	47	current	current	ADJ
fueconorg-13459	51	48	liabilities	liability	NOUN
fueconorg-13459	51	49	.	.	PUNCT
fueconorg-13459	52	1	in	in	ADP
fueconorg-13459	52	2	addition	addition	NOUN
fueconorg-13459	52	3	to	to	ADP
fueconorg-13459	52	4	financial	financial	ADJ
fueconorg-13459	52	5	ratios	ratio	NOUN
fueconorg-13459	52	6	,	,	PUNCT
fueconorg-13459	52	7	auditors	auditor	NOUN
fueconorg-13459	52	8	may	may	AUX
fueconorg-13459	52	9	also	also	ADV
fueconorg-13459	52	10	36	36	NUM
fueconorg-13459	52	11	j.	j.	PROPN
fueconorg-13459	52	12	stojanović	stojanović	PROPN
fueconorg-13459	52	13	use	use	NOUN
fueconorg-13459	52	14	statistical	statistical	ADJ
fueconorg-13459	52	15	and	and	CCONJ
fueconorg-13459	52	16	non	non	ADJ
fueconorg-13459	52	17	-	-	ADJ
fueconorg-13459	52	18	financial	financial	ADJ
fueconorg-13459	52	19	information	information	NOUN
fueconorg-13459	52	20	,	,	PUNCT
fueconorg-13459	52	21	as	as	ADV
fueconorg-13459	52	22	well	well	ADV
fueconorg-13459	52	23	as	as	ADP
fueconorg-13459	52	24	company	company	NOUN
fueconorg-13459	52	25	information	information	NOUN
fueconorg-13459	52	26	from	from	ADP
fueconorg-13459	52	27	the	the	DET
fueconorg-13459	52	28	capital	capital	NOUN
fueconorg-13459	52	29	markets	market	NOUN
fueconorg-13459	52	30	.	.	PUNCT
fueconorg-13459	53	1	2	2	X
fueconorg-13459	53	2	.	.	X
fueconorg-13459	53	3	auditor	auditor	NOUN
fueconorg-13459	53	4	characteristics	characteristic	NOUN
fueconorg-13459	53	5	.	.	PUNCT
fueconorg-13459	54	1	research	research	NOUN
fueconorg-13459	54	2	shows	show	VERB
fueconorg-13459	54	3	that	that	SCONJ
fueconorg-13459	54	4	auditors	auditor	NOUN
fueconorg-13459	54	5	specialized	specialize	VERB
fueconorg-13459	54	6	in	in	ADP
fueconorg-13459	54	7	a	a	DET
fueconorg-13459	54	8	particular	particular	ADJ
fueconorg-13459	54	9	business	business	NOUN
fueconorg-13459	54	10	activity	activity	NOUN
fueconorg-13459	54	11	are	be	AUX
fueconorg-13459	54	12	more	more	ADV
fueconorg-13459	54	13	likely	likely	ADJ
fueconorg-13459	54	14	to	to	PART
fueconorg-13459	54	15	express	express	VERB
fueconorg-13459	54	16	doubt	doubt	NOUN
fueconorg-13459	54	17	about	about	ADP
fueconorg-13459	54	18	a	a	DET
fueconorg-13459	54	19	company	company	NOUN
fueconorg-13459	54	20	’s	’s	PART
fueconorg-13459	54	21	ability	ability	NOUN
fueconorg-13459	54	22	to	to	PART
fueconorg-13459	54	23	continue	continue	VERB
fueconorg-13459	54	24	as	as	ADP
fueconorg-13459	54	25	a	a	DET
fueconorg-13459	54	26	going	go	VERB
fueconorg-13459	54	27	concern	concern	NOUN
fueconorg-13459	54	28	,	,	PUNCT
fueconorg-13459	54	29	as	as	SCONJ
fueconorg-13459	54	30	they	they	PRON
fueconorg-13459	54	31	have	have	VERB
fueconorg-13459	54	32	the	the	DET
fueconorg-13459	54	33	necessary	necessary	ADJ
fueconorg-13459	54	34	knowledge	knowledge	NOUN
fueconorg-13459	54	35	,	,	PUNCT
fueconorg-13459	54	36	skills	skill	NOUN
fueconorg-13459	54	37	,	,	PUNCT
fueconorg-13459	54	38	and	and	CCONJ
fueconorg-13459	54	39	other	other	ADJ
fueconorg-13459	54	40	competencies	competency	NOUN
fueconorg-13459	54	41	in	in	ADP
fueconorg-13459	54	42	that	that	DET
fueconorg-13459	54	43	specific	specific	ADJ
fueconorg-13459	54	44	area	area	NOUN
fueconorg-13459	54	45	(	(	PUNCT
fueconorg-13459	54	46	choo	choo	NOUN
fueconorg-13459	54	47	,	,	PUNCT
fueconorg-13459	54	48	1996	1996	NUM
fueconorg-13459	54	49	)	)	PUNCT
fueconorg-13459	54	50	.	.	PUNCT
fueconorg-13459	55	1	in	in	ADP
fueconorg-13459	55	2	addition	addition	NOUN
fueconorg-13459	55	3	,	,	PUNCT
fueconorg-13459	55	4	research	research	NOUN
fueconorg-13459	55	5	results	result	NOUN
fueconorg-13459	55	6	have	have	AUX
fueconorg-13459	55	7	shown	show	VERB
fueconorg-13459	55	8	that	that	SCONJ
fueconorg-13459	55	9	big	big	ADJ
fueconorg-13459	55	10	4	4	NUM
fueconorg-13459	55	11	audit	audit	NOUN
fueconorg-13459	55	12	firms	firm	NOUN
fueconorg-13459	55	13	have	have	VERB
fueconorg-13459	55	14	a	a	DET
fueconorg-13459	55	15	larger	large	ADJ
fueconorg-13459	55	16	client	client	NOUN
fueconorg-13459	55	17	portfolio	portfolio	NOUN
fueconorg-13459	55	18	and	and	CCONJ
fueconorg-13459	55	19	greater	great	ADJ
fueconorg-13459	55	20	bargaining	bargaining	NOUN
fueconorg-13459	55	21	power	power	NOUN
fueconorg-13459	55	22	,	,	PUNCT
fueconorg-13459	55	23	and	and	CCONJ
fueconorg-13459	55	24	are	be	AUX
fueconorg-13459	55	25	more	more	ADV
fueconorg-13459	55	26	likely	likely	ADJ
fueconorg-13459	55	27	to	to	PART
fueconorg-13459	55	28	express	express	VERB
fueconorg-13459	55	29	doubts	doubt	NOUN
fueconorg-13459	55	30	about	about	ADP
fueconorg-13459	55	31	the	the	DET
fueconorg-13459	55	32	client	client	NOUN
fueconorg-13459	55	33	’s	’s	PART
fueconorg-13459	55	34	ability	ability	NOUN
fueconorg-13459	55	35	to	to	PART
fueconorg-13459	55	36	continue	continue	VERB
fueconorg-13459	55	37	as	as	ADP
fueconorg-13459	55	38	a	a	DET
fueconorg-13459	55	39	going	go	VERB
fueconorg-13459	55	40	concern	concern	NOUN
fueconorg-13459	55	41	(	(	PUNCT
fueconorg-13459	55	42	sundgren	sundgren	NOUN
fueconorg-13459	55	43	&	&	CCONJ
fueconorg-13459	55	44	svanström	svanström	PROPN
fueconorg-13459	55	45	,	,	PUNCT
fueconorg-13459	55	46	2014	2014	NUM
fueconorg-13459	55	47	;	;	PUNCT
fueconorg-13459	55	48	berglund	berglund	PROPN
fueconorg-13459	55	49	et	et	PROPN
fueconorg-13459	55	50	al	al	PROPN
fueconorg-13459	55	51	.	.	PROPN
fueconorg-13459	55	52	,	,	PUNCT
fueconorg-13459	55	53	2018	2018	NUM
fueconorg-13459	55	54	)	)	PUNCT
fueconorg-13459	55	55	.	.	PUNCT
fueconorg-13459	56	1	although	although	SCONJ
fueconorg-13459	56	2	there	there	PRON
fueconorg-13459	56	3	is	be	VERB
fueconorg-13459	56	4	a	a	DET
fueconorg-13459	56	5	certain	certain	ADJ
fueconorg-13459	56	6	risk	risk	NOUN
fueconorg-13459	56	7	that	that	SCONJ
fueconorg-13459	56	8	issuing	issue	VERB
fueconorg-13459	56	9	maos	maos	PROPN
fueconorg-13459	56	10	could	could	AUX
fueconorg-13459	56	11	lead	lead	VERB
fueconorg-13459	56	12	to	to	ADP
fueconorg-13459	56	13	the	the	DET
fueconorg-13459	56	14	loss	loss	NOUN
fueconorg-13459	56	15	of	of	ADP
fueconorg-13459	56	16	a	a	DET
fueconorg-13459	56	17	client	client	NOUN
fueconorg-13459	56	18	,	,	PUNCT
fueconorg-13459	56	19	these	these	DET
fueconorg-13459	56	20	audit	audit	NOUN
fueconorg-13459	56	21	firms	firm	NOUN
fueconorg-13459	56	22	focus	focus	VERB
fueconorg-13459	56	23	more	more	ADV
fueconorg-13459	56	24	on	on	ADP
fueconorg-13459	56	25	preserving	preserve	VERB
fueconorg-13459	56	26	their	their	PRON
fueconorg-13459	56	27	professional	professional	ADJ
fueconorg-13459	56	28	responsibility	responsibility	NOUN
fueconorg-13459	56	29	,	,	PUNCT
fueconorg-13459	56	30	ethics	ethic	NOUN
fueconorg-13459	56	31	and	and	CCONJ
fueconorg-13459	56	32	reputation	reputation	NOUN
fueconorg-13459	56	33	.	.	PUNCT
fueconorg-13459	57	1	on	on	ADP
fueconorg-13459	57	2	the	the	DET
fueconorg-13459	57	3	other	other	ADJ
fueconorg-13459	57	4	hand	hand	NOUN
fueconorg-13459	57	5	,	,	PUNCT
fueconorg-13459	57	6	other	other	ADJ
fueconorg-13459	57	7	audit	audit	NOUN
fueconorg-13459	57	8	firms	firm	NOUN
fueconorg-13459	57	9	(	(	PUNCT
fueconorg-13459	57	10	outside	outside	ADP
fueconorg-13459	57	11	the	the	DET
fueconorg-13459	57	12	big	big	ADJ
fueconorg-13459	57	13	4	4	NUM
fueconorg-13459	57	14	group	group	NOUN
fueconorg-13459	57	15	)	)	PUNCT
fueconorg-13459	57	16	face	face	VERB
fueconorg-13459	57	17	greater	great	ADJ
fueconorg-13459	57	18	pressure	pressure	NOUN
fueconorg-13459	57	19	due	due	ADP
fueconorg-13459	57	20	to	to	ADP
fueconorg-13459	57	21	dependence	dependence	NOUN
fueconorg-13459	57	22	on	on	ADP
fueconorg-13459	57	23	a	a	DET
fueconorg-13459	57	24	few	few	ADJ
fueconorg-13459	57	25	clients	client	NOUN
fueconorg-13459	57	26	,	,	PUNCT
fueconorg-13459	57	27	limited	limited	ADJ
fueconorg-13459	57	28	resources	resource	NOUN
fueconorg-13459	57	29	,	,	PUNCT
fueconorg-13459	57	30	fear	fear	NOUN
fueconorg-13459	57	31	of	of	ADP
fueconorg-13459	57	32	competition	competition	NOUN
fueconorg-13459	57	33	and	and	CCONJ
fueconorg-13459	57	34	legal	legal	ADJ
fueconorg-13459	57	35	costs	cost	NOUN
fueconorg-13459	57	36	,	,	PUNCT
fueconorg-13459	57	37	which	which	PRON
fueconorg-13459	57	38	is	be	AUX
fueconorg-13459	57	39	why	why	SCONJ
fueconorg-13459	57	40	they	they	PRON
fueconorg-13459	57	41	are	be	AUX
fueconorg-13459	57	42	less	less	ADV
fueconorg-13459	57	43	inclined	inclined	ADJ
fueconorg-13459	57	44	to	to	PART
fueconorg-13459	57	45	issue	issue	VERB
fueconorg-13459	57	46	maos	maos	PROPN
fueconorg-13459	57	47	(	(	PUNCT
fueconorg-13459	57	48	chu	chu	PROPN
fueconorg-13459	57	49	et	et	PROPN
fueconorg-13459	57	50	al	al	PROPN
fueconorg-13459	57	51	.	.	PROPN
fueconorg-13459	57	52	,	,	PUNCT
fueconorg-13459	57	53	2024	2024	NUM
fueconorg-13459	57	54	)	)	PUNCT
fueconorg-13459	57	55	.	.	PUNCT
fueconorg-13459	58	1	sundgren	sundgren	PROPN
fueconorg-13459	58	2	&	&	CCONJ
fueconorg-13459	58	3	svanström	svanström	PROPN
fueconorg-13459	58	4	(	(	PUNCT
fueconorg-13459	58	5	2014	2014	NUM
fueconorg-13459	58	6	)	)	PUNCT
fueconorg-13459	58	7	also	also	ADV
fueconorg-13459	58	8	find	find	VERB
fueconorg-13459	58	9	that	that	SCONJ
fueconorg-13459	58	10	the	the	DET
fueconorg-13459	58	11	tendency	tendency	NOUN
fueconorg-13459	58	12	to	to	PART
fueconorg-13459	58	13	express	express	VERB
fueconorg-13459	58	14	doubts	doubt	NOUN
fueconorg-13459	58	15	about	about	ADP
fueconorg-13459	58	16	going	go	VERB
fueconorg-13459	58	17	concern	concern	NOUN
fueconorg-13459	58	18	decreases	decrease	VERB
fueconorg-13459	58	19	as	as	SCONJ
fueconorg-13459	58	20	the	the	DET
fueconorg-13459	58	21	auditor	auditor	NOUN
fueconorg-13459	58	22	gets	get	VERB
fueconorg-13459	58	23	more	more	ADJ
fueconorg-13459	58	24	engagements	engagement	NOUN
fueconorg-13459	58	25	,	,	PUNCT
fueconorg-13459	58	26	while	while	SCONJ
fueconorg-13459	58	27	mareque	mareque	ADJ
fueconorg-13459	58	28	et	et	PROPN
fueconorg-13459	58	29	al	al	PROPN
fueconorg-13459	58	30	.	.	PROPN
fueconorg-13459	59	1	(	(	PUNCT
fueconorg-13459	59	2	2017	2017	NUM
fueconorg-13459	59	3	)	)	PUNCT
fueconorg-13459	59	4	and	and	CCONJ
fueconorg-13459	59	5	pham	pham	PROPN
fueconorg-13459	59	6	(	(	PUNCT
fueconorg-13459	59	7	2022	2022	NUM
fueconorg-13459	59	8	)	)	PUNCT
fueconorg-13459	59	9	state	state	NOUN
fueconorg-13459	59	10	that	that	SCONJ
fueconorg-13459	59	11	the	the	DET
fueconorg-13459	59	12	expression	expression	NOUN
fueconorg-13459	59	13	of	of	ADP
fueconorg-13459	59	14	an	an	DET
fueconorg-13459	59	15	auditor	auditor	NOUN
fueconorg-13459	59	16	’s	’s	PART
fueconorg-13459	59	17	opinion	opinion	NOUN
fueconorg-13459	59	18	is	be	AUX
fueconorg-13459	59	19	not	not	PART
fueconorg-13459	59	20	sensitive	sensitive	ADJ
fueconorg-13459	59	21	to	to	ADP
fueconorg-13459	59	22	auditor	auditor	NOUN
fueconorg-13459	59	23	characteristics	characteristic	NOUN
fueconorg-13459	59	24	.	.	PUNCT
fueconorg-13459	60	1	3	3	X
fueconorg-13459	60	2	.	.	X
fueconorg-13459	60	3	auditor	auditor	NOUN
fueconorg-13459	60	4	-	-	PUNCT
fueconorg-13459	60	5	client	client	NOUN
fueconorg-13459	60	6	relationship	relationship	NOUN
fueconorg-13459	60	7	characteristics	characteristic	NOUN
fueconorg-13459	60	8	.	.	PUNCT
fueconorg-13459	61	1	in	in	ADP
fueconorg-13459	61	2	the	the	DET
fueconorg-13459	61	3	case	case	NOUN
fueconorg-13459	61	4	of	of	ADP
fueconorg-13459	61	5	audit	audit	NOUN
fueconorg-13459	61	6	engagements	engagement	NOUN
fueconorg-13459	61	7	,	,	PUNCT
fueconorg-13459	61	8	the	the	DET
fueconorg-13459	61	9	independence	independence	NOUN
fueconorg-13459	61	10	of	of	ADP
fueconorg-13459	61	11	the	the	DET
fueconorg-13459	61	12	audit	audit	NOUN
fueconorg-13459	61	13	firm	firm	NOUN
fueconorg-13459	61	14	and	and	CCONJ
fueconorg-13459	61	15	members	member	NOUN
fueconorg-13459	61	16	of	of	ADP
fueconorg-13459	61	17	the	the	DET
fueconorg-13459	61	18	audit	audit	NOUN
fueconorg-13459	61	19	team	team	NOUN
fueconorg-13459	61	20	from	from	ADP
fueconorg-13459	61	21	the	the	DET
fueconorg-13459	61	22	audit	audit	NOUN
fueconorg-13459	61	23	client	client	NOUN
fueconorg-13459	61	24	is	be	AUX
fueconorg-13459	61	25	a	a	DET
fueconorg-13459	61	26	matter	matter	NOUN
fueconorg-13459	61	27	of	of	ADP
fueconorg-13459	61	28	public	public	ADJ
fueconorg-13459	61	29	interest	interest	NOUN
fueconorg-13459	61	30	,	,	PUNCT
fueconorg-13459	61	31	as	as	SCONJ
fueconorg-13459	61	32	independence	independence	NOUN
fueconorg-13459	61	33	allows	allow	VERB
fueconorg-13459	61	34	auditors	auditor	NOUN
fueconorg-13459	61	35	to	to	PART
fueconorg-13459	61	36	reach	reach	VERB
fueconorg-13459	61	37	conclusions	conclusion	NOUN
fueconorg-13459	61	38	in	in	ADP
fueconorg-13459	61	39	an	an	DET
fueconorg-13459	61	40	objective	objective	ADJ
fueconorg-13459	61	41	manner	manner	NOUN
fueconorg-13459	61	42	.	.	PUNCT
fueconorg-13459	62	1	if	if	SCONJ
fueconorg-13459	62	2	not	not	PART
fueconorg-13459	62	3	addressed	address	VERB
fueconorg-13459	62	4	in	in	ADP
fueconorg-13459	62	5	a	a	DET
fueconorg-13459	62	6	timely	timely	ADJ
fueconorg-13459	62	7	manner	manner	NOUN
fueconorg-13459	62	8	,	,	PUNCT
fueconorg-13459	62	9	threats	threat	NOUN
fueconorg-13459	62	10	to	to	ADP
fueconorg-13459	62	11	independence	independence	NOUN
fueconorg-13459	62	12	can	can	AUX
fueconorg-13459	62	13	threaten	threaten	VERB
fueconorg-13459	62	14	the	the	DET
fueconorg-13459	62	15	auditor	auditor	NOUN
fueconorg-13459	62	16	’s	’s	PART
fueconorg-13459	62	17	ethical	ethical	ADJ
fueconorg-13459	62	18	responsibilities	responsibility	NOUN
fueconorg-13459	62	19	.	.	PUNCT
fueconorg-13459	63	1	therefore	therefore	ADV
fueconorg-13459	63	2	,	,	PUNCT
fueconorg-13459	63	3	it	it	PRON
fueconorg-13459	63	4	is	be	AUX
fueconorg-13459	63	5	necessary	necessary	ADJ
fueconorg-13459	63	6	to	to	PART
fueconorg-13459	63	7	tighten	tighten	VERB
fueconorg-13459	63	8	protection	protection	NOUN
fueconorg-13459	63	9	measures	measure	NOUN
fueconorg-13459	63	10	,	,	PUNCT
fueconorg-13459	63	11	along	along	ADP
fueconorg-13459	63	12	with	with	ADP
fueconorg-13459	63	13	control	control	NOUN
fueconorg-13459	63	14	mechanisms	mechanism	NOUN
fueconorg-13459	63	15	,	,	PUNCT
fueconorg-13459	63	16	to	to	PART
fueconorg-13459	63	17	allow	allow	VERB
fueconorg-13459	63	18	for	for	ADP
fueconorg-13459	63	19	objective	objective	ADJ
fueconorg-13459	63	20	conclusions	conclusion	NOUN
fueconorg-13459	63	21	(	(	PUNCT
fueconorg-13459	63	22	todorović	todorović	NOUN
fueconorg-13459	63	23	&	&	CCONJ
fueconorg-13459	63	24	vučković	vučković	PROPN
fueconorg-13459	63	25	milutinović	milutinović	NOUN
fueconorg-13459	63	26	,	,	PUNCT
fueconorg-13459	63	27	2025	2025	NUM
fueconorg-13459	63	28	)	)	PUNCT
fueconorg-13459	63	29	.	.	PUNCT
fueconorg-13459	64	1	4	4	X
fueconorg-13459	64	2	.	.	X
fueconorg-13459	64	3	environmental	environmental	ADJ
fueconorg-13459	64	4	characteristics	characteristic	NOUN
fueconorg-13459	64	5	.	.	PUNCT
fueconorg-13459	65	1	competition	competition	NOUN
fueconorg-13459	65	2	among	among	ADP
fueconorg-13459	65	3	audit	audit	NOUN
fueconorg-13459	65	4	firms	firm	NOUN
fueconorg-13459	65	5	can	can	AUX
fueconorg-13459	65	6	reduce	reduce	VERB
fueconorg-13459	65	7	the	the	DET
fueconorg-13459	65	8	quality	quality	NOUN
fueconorg-13459	65	9	of	of	ADP
fueconorg-13459	65	10	the	the	DET
fueconorg-13459	65	11	audit	audit	NOUN
fueconorg-13459	65	12	and	and	CCONJ
fueconorg-13459	65	13	increase	increase	VERB
fueconorg-13459	65	14	the	the	DET
fueconorg-13459	65	15	number	number	NOUN
fueconorg-13459	65	16	of	of	ADP
fueconorg-13459	65	17	unmodified	unmodified	ADJ
fueconorg-13459	65	18	reports	report	NOUN
fueconorg-13459	65	19	.	.	PUNCT
fueconorg-13459	66	1	the	the	DET
fueconorg-13459	66	2	world	world	PROPN
fueconorg-13459	66	3	bank	bank	PROPN
fueconorg-13459	66	4	report	report	NOUN
fueconorg-13459	66	5	on	on	ADP
fueconorg-13459	66	6	serbia	serbia	PROPN
fueconorg-13459	66	7	states	state	VERB
fueconorg-13459	66	8	that	that	SCONJ
fueconorg-13459	66	9	the	the	DET
fueconorg-13459	66	10	long	long	ADJ
fueconorg-13459	66	11	-	-	PUNCT
fueconorg-13459	66	12	term	term	NOUN
fueconorg-13459	66	13	effects	effect	NOUN
fueconorg-13459	66	14	of	of	ADP
fueconorg-13459	66	15	systemic	systemic	ADJ
fueconorg-13459	66	16	events	event	NOUN
fueconorg-13459	66	17	are	be	AUX
fueconorg-13459	66	18	seriously	seriously	ADV
fueconorg-13459	66	19	damaging	damage	VERB
fueconorg-13459	66	20	the	the	DET
fueconorg-13459	66	21	audit	audit	NOUN
fueconorg-13459	66	22	market	market	NOUN
fueconorg-13459	66	23	in	in	ADP
fueconorg-13459	66	24	this	this	DET
fueconorg-13459	66	25	country	country	NOUN
fueconorg-13459	66	26	(	(	PUNCT
fueconorg-13459	66	27	world	world	PROPN
fueconorg-13459	66	28	bank	bank	PROPN
fueconorg-13459	66	29	,	,	PUNCT
fueconorg-13459	66	30	2015	2015	NUM
fueconorg-13459	66	31	)	)	PUNCT
fueconorg-13459	66	32	.	.	PUNCT
fueconorg-13459	67	1	auditors	auditor	NOUN
fueconorg-13459	67	2	'	'	PART
fueconorg-13459	67	3	performance	performance	NOUN
fueconorg-13459	67	4	must	must	AUX
fueconorg-13459	67	5	be	be	AUX
fueconorg-13459	67	6	taken	take	VERB
fueconorg-13459	67	7	into	into	ADP
fueconorg-13459	67	8	account	account	NOUN
fueconorg-13459	67	9	and	and	CCONJ
fueconorg-13459	67	10	controlled	control	VERB
fueconorg-13459	67	11	,	,	PUNCT
fueconorg-13459	67	12	not	not	PART
fueconorg-13459	67	13	only	only	ADV
fueconorg-13459	67	14	by	by	ADP
fueconorg-13459	67	15	professionals	professional	NOUN
fueconorg-13459	67	16	,	,	PUNCT
fueconorg-13459	67	17	but	but	CCONJ
fueconorg-13459	67	18	the	the	DET
fueconorg-13459	67	19	state	state	NOUN
fueconorg-13459	67	20	as	as	ADV
fueconorg-13459	67	21	well	well	ADV
fueconorg-13459	67	22	,	,	PUNCT
fueconorg-13459	67	23	which	which	PRON
fueconorg-13459	67	24	needs	need	VERB
fueconorg-13459	67	25	to	to	PART
fueconorg-13459	67	26	take	take	VERB
fueconorg-13459	67	27	regulatory	regulatory	ADJ
fueconorg-13459	67	28	and	and	CCONJ
fueconorg-13459	67	29	strict	strict	ADJ
fueconorg-13459	67	30	disciplinary	disciplinary	ADJ
fueconorg-13459	67	31	measures	measure	NOUN
fueconorg-13459	67	32	to	to	PART
fueconorg-13459	67	33	maximize	maximize	VERB
fueconorg-13459	67	34	the	the	DET
fueconorg-13459	67	35	audit	audit	NOUN
fueconorg-13459	67	36	quality	quality	NOUN
fueconorg-13459	67	37	and	and	CCONJ
fueconorg-13459	67	38	consistency	consistency	NOUN
fueconorg-13459	67	39	(	(	PUNCT
fueconorg-13459	67	40	stojanović	stojanović	NOUN
fueconorg-13459	67	41	,	,	PUNCT
fueconorg-13459	67	42	2024	2024	NUM
fueconorg-13459	67	43	)	)	PUNCT
fueconorg-13459	67	44	.	.	PUNCT
fueconorg-13459	68	1	changes	change	NOUN
fueconorg-13459	68	2	in	in	ADP
fueconorg-13459	68	3	auditing	auditing	NOUN
fueconorg-13459	68	4	regulations	regulation	NOUN
fueconorg-13459	68	5	and	and	CCONJ
fueconorg-13459	68	6	disciplinary	disciplinary	ADJ
fueconorg-13459	68	7	measures	measure	NOUN
fueconorg-13459	68	8	may	may	AUX
fueconorg-13459	68	9	ultimately	ultimately	ADV
fueconorg-13459	68	10	increase	increase	VERB
fueconorg-13459	68	11	the	the	DET
fueconorg-13459	68	12	frequency	frequency	NOUN
fueconorg-13459	68	13	of	of	ADP
fueconorg-13459	68	14	modified	modify	VERB
fueconorg-13459	68	15	auditors	auditor	NOUN
fueconorg-13459	68	16	’	'	PUNCT
fueconorg-13459	68	17	reports	report	NOUN
fueconorg-13459	68	18	expressing	express	VERB
fueconorg-13459	68	19	doubt	doubt	NOUN
fueconorg-13459	68	20	about	about	ADP
fueconorg-13459	68	21	the	the	DET
fueconorg-13459	68	22	client	client	NOUN
fueconorg-13459	68	23	's	's	PART
fueconorg-13459	68	24	ability	ability	NOUN
fueconorg-13459	68	25	to	to	PART
fueconorg-13459	68	26	continue	continue	VERB
fueconorg-13459	68	27	as	as	ADP
fueconorg-13459	68	28	a	a	DET
fueconorg-13459	68	29	going	go	VERB
fueconorg-13459	68	30	concern	concern	NOUN
fueconorg-13459	68	31	.	.	PUNCT
fueconorg-13459	69	1	in	in	ADP
fueconorg-13459	69	2	their	their	PRON
fueconorg-13459	69	3	professional	professional	ADJ
fueconorg-13459	69	4	work	work	NOUN
fueconorg-13459	69	5	,	,	PUNCT
fueconorg-13459	69	6	auditors	auditor	NOUN
fueconorg-13459	69	7	often	often	ADV
fueconorg-13459	69	8	make	make	VERB
fueconorg-13459	69	9	decisions	decision	NOUN
fueconorg-13459	69	10	that	that	PRON
fueconorg-13459	69	11	involve	involve	VERB
fueconorg-13459	69	12	consideration	consideration	NOUN
fueconorg-13459	69	13	of	of	ADP
fueconorg-13459	69	14	ethical	ethical	ADJ
fueconorg-13459	69	15	issues	issue	NOUN
fueconorg-13459	69	16	.	.	PUNCT
fueconorg-13459	70	1	even	even	ADV
fueconorg-13459	70	2	situations	situation	NOUN
fueconorg-13459	70	3	in	in	ADP
fueconorg-13459	70	4	which	which	PRON
fueconorg-13459	70	5	it	it	PRON
fueconorg-13459	70	6	is	be	AUX
fueconorg-13459	70	7	clear	clear	ADJ
fueconorg-13459	70	8	what	what	PRON
fueconorg-13459	70	9	should	should	AUX
fueconorg-13459	70	10	be	be	AUX
fueconorg-13459	70	11	done	do	VERB
fueconorg-13459	70	12	,	,	PUNCT
fueconorg-13459	70	13	but	but	CCONJ
fueconorg-13459	70	14	where	where	SCONJ
fueconorg-13459	70	15	there	there	PRON
fueconorg-13459	70	16	is	be	VERB
fueconorg-13459	70	17	an	an	DET
fueconorg-13459	70	18	auditor	auditor	NOUN
fueconorg-13459	70	19	’s	’s	PART
fueconorg-13459	70	20	personal	personal	ADJ
fueconorg-13459	70	21	interest	interest	NOUN
fueconorg-13459	70	22	that	that	PRON
fueconorg-13459	70	23	conflicts	conflict	VERB
fueconorg-13459	70	24	with	with	ADP
fueconorg-13459	70	25	professional	professional	ADJ
fueconorg-13459	70	26	ethics	ethic	NOUN
fueconorg-13459	70	27	,	,	PUNCT
fueconorg-13459	70	28	can	can	AUX
fueconorg-13459	70	29	create	create	VERB
fueconorg-13459	70	30	an	an	DET
fueconorg-13459	70	31	ethical	ethical	ADJ
fueconorg-13459	70	32	dilemma	dilemma	NOUN
fueconorg-13459	70	33	for	for	ADP
fueconorg-13459	70	34	the	the	DET
fueconorg-13459	70	35	auditor	auditor	NOUN
fueconorg-13459	70	36	.	.	PUNCT
fueconorg-13459	71	1	in	in	ADP
fueconorg-13459	71	2	general	general	ADJ
fueconorg-13459	71	3	,	,	PUNCT
fueconorg-13459	71	4	there	there	PRON
fueconorg-13459	71	5	are	be	VERB
fueconorg-13459	71	6	two	two	NUM
fueconorg-13459	71	7	forms	form	NOUN
fueconorg-13459	71	8	of	of	ADP
fueconorg-13459	71	9	erroneously	erroneously	ADV
fueconorg-13459	71	10	expressed	express	VERB
fueconorg-13459	71	11	audit	audit	NOUN
fueconorg-13459	71	12	opinions	opinion	NOUN
fueconorg-13459	71	13	related	relate	VERB
fueconorg-13459	71	14	to	to	ADP
fueconorg-13459	71	15	going	go	VERB
fueconorg-13459	71	16	concern	concern	NOUN
fueconorg-13459	71	17	assumption	assumption	NOUN
fueconorg-13459	71	18	(	(	PUNCT
fueconorg-13459	71	19	vlaović	vlaović	NOUN
fueconorg-13459	71	20	begović	begović	NOUN
fueconorg-13459	71	21	et	et	PROPN
fueconorg-13459	71	22	al	al	PROPN
fueconorg-13459	71	23	.	.	PROPN
fueconorg-13459	71	24	,	,	PUNCT
fueconorg-13459	71	25	2022	2022	NUM
fueconorg-13459	71	26	):	):	PUNCT
fueconorg-13459	71	27	▪	▪	ADJ
fueconorg-13459	71	28	type	type	NOUN
fueconorg-13459	71	29	i	i	PRON
fueconorg-13459	71	30	error	error	NOUN
fueconorg-13459	71	31	:	:	PUNCT
fueconorg-13459	71	32	the	the	DET
fueconorg-13459	71	33	auditor	auditor	NOUN
fueconorg-13459	71	34	may	may	AUX
fueconorg-13459	71	35	express	express	VERB
fueconorg-13459	71	36	a	a	DET
fueconorg-13459	71	37	mao	mao	NOUN
fueconorg-13459	71	38	of	of	ADP
fueconorg-13459	71	39	a	a	DET
fueconorg-13459	71	40	significant	significant	ADJ
fueconorg-13459	71	41	doubt	doubt	NOUN
fueconorg-13459	71	42	about	about	ADP
fueconorg-13459	71	43	the	the	DET
fueconorg-13459	71	44	company	company	NOUN
fueconorg-13459	71	45	’s	’s	PART
fueconorg-13459	71	46	ability	ability	NOUN
fueconorg-13459	71	47	to	to	PART
fueconorg-13459	71	48	continue	continue	VERB
fueconorg-13459	71	49	as	as	ADP
fueconorg-13459	71	50	a	a	DET
fueconorg-13459	71	51	going	go	VERB
fueconorg-13459	71	52	concern	concern	NOUN
fueconorg-13459	71	53	,	,	PUNCT
fueconorg-13459	71	54	and	and	CCONJ
fueconorg-13459	71	55	that	that	SCONJ
fueconorg-13459	71	56	the	the	DET
fueconorg-13459	71	57	company	company	NOUN
fueconorg-13459	71	58	will	will	AUX
fueconorg-13459	71	59	continue	continue	VERB
fueconorg-13459	71	60	as	as	ADP
fueconorg-13459	71	61	a	a	DET
fueconorg-13459	71	62	going	go	VERB
fueconorg-13459	71	63	concern	concern	NOUN
fueconorg-13459	71	64	for	for	ADP
fueconorg-13459	71	65	a	a	DET
fueconorg-13459	71	66	period	period	NOUN
fueconorg-13459	71	67	shorter	short	ADJ
fueconorg-13459	71	68	than	than	ADP
fueconorg-13459	71	69	12	12	NUM
fueconorg-13459	71	70	months	month	NOUN
fueconorg-13459	71	71	from	from	ADP
fueconorg-13459	71	72	the	the	DET
fueconorg-13459	71	73	end	end	NOUN
fueconorg-13459	71	74	of	of	ADP
fueconorg-13459	71	75	the	the	DET
fueconorg-13459	71	76	reporting	reporting	NOUN
fueconorg-13459	71	77	period	period	NOUN
fueconorg-13459	71	78	.	.	PUNCT
fueconorg-13459	72	1	this	this	DET
fueconorg-13459	72	2	error	error	NOUN
fueconorg-13459	72	3	is	be	AUX
fueconorg-13459	72	4	usually	usually	ADV
fueconorg-13459	72	5	caused	cause	VERB
fueconorg-13459	72	6	by	by	ADP
fueconorg-13459	72	7	the	the	DET
fueconorg-13459	72	8	auditor	auditor	NOUN
fueconorg-13459	72	9	being	be	AUX
fueconorg-13459	72	10	overly	overly	ADV
fueconorg-13459	72	11	cautious	cautious	ADJ
fueconorg-13459	72	12	.	.	PUNCT
fueconorg-13459	73	1	damage	damage	NOUN
fueconorg-13459	73	2	to	to	ADP
fueconorg-13459	73	3	the	the	DET
fueconorg-13459	73	4	client	client	NOUN
fueconorg-13459	73	5	’s	’s	PART
fueconorg-13459	73	6	reputation	reputation	NOUN
fueconorg-13459	73	7	and	and	CCONJ
fueconorg-13459	73	8	relationships	relationship	NOUN
fueconorg-13459	73	9	with	with	ADP
fueconorg-13459	73	10	key	key	ADJ
fueconorg-13459	73	11	constituents	constituent	NOUN
fueconorg-13459	73	12	,	,	PUNCT
fueconorg-13459	73	13	investors	investor	NOUN
fueconorg-13459	73	14	’	'	PUNCT
fueconorg-13459	73	15	decision	decision	NOUN
fueconorg-13459	73	16	to	to	PART
fueconorg-13459	73	17	withdraw	withdraw	VERB
fueconorg-13459	73	18	capital	capital	NOUN
fueconorg-13459	73	19	,	,	PUNCT
fueconorg-13459	73	20	and	and	CCONJ
fueconorg-13459	73	21	a	a	DET
fueconorg-13459	73	22	decline	decline	NOUN
fueconorg-13459	73	23	in	in	ADP
fueconorg-13459	73	24	company	company	NOUN
fueconorg-13459	73	25	’s	’s	PART
fueconorg-13459	73	26	profitability	profitability	NOUN
fueconorg-13459	73	27	are	be	AUX
fueconorg-13459	73	28	just	just	ADV
fueconorg-13459	73	29	some	some	PRON
fueconorg-13459	73	30	of	of	ADP
fueconorg-13459	73	31	the	the	DET
fueconorg-13459	73	32	consequences	consequence	NOUN
fueconorg-13459	73	33	of	of	ADP
fueconorg-13459	73	34	this	this	DET
fueconorg-13459	73	35	type	type	NOUN
fueconorg-13459	73	36	of	of	ADP
fueconorg-13459	73	37	error	error	NOUN
fueconorg-13459	73	38	.	.	PUNCT
fueconorg-13459	74	1	▪	▪	ADJ
fueconorg-13459	74	2	type	type	NOUN
fueconorg-13459	74	3	ii	ii	NOUN
fueconorg-13459	74	4	error	error	NOUN
fueconorg-13459	74	5	:	:	PUNCT
fueconorg-13459	74	6	the	the	DET
fueconorg-13459	74	7	auditor	auditor	NOUN
fueconorg-13459	74	8	may	may	AUX
fueconorg-13459	74	9	express	express	VERB
fueconorg-13459	74	10	an	an	DET
fueconorg-13459	74	11	unmodified	unmodified	ADJ
fueconorg-13459	74	12	opinion	opinion	NOUN
fueconorg-13459	74	13	that	that	SCONJ
fueconorg-13459	74	14	there	there	PRON
fueconorg-13459	74	15	is	be	VERB
fueconorg-13459	74	16	no	no	DET
fueconorg-13459	74	17	doubt	doubt	NOUN
fueconorg-13459	74	18	about	about	ADP
fueconorg-13459	74	19	the	the	DET
fueconorg-13459	74	20	company	company	NOUN
fueconorg-13459	74	21	’s	’s	PART
fueconorg-13459	74	22	ability	ability	NOUN
fueconorg-13459	74	23	to	to	PART
fueconorg-13459	74	24	continue	continue	VERB
fueconorg-13459	74	25	as	as	ADP
fueconorg-13459	74	26	a	a	DET
fueconorg-13459	74	27	going	go	VERB
fueconorg-13459	74	28	concern	concern	NOUN
fueconorg-13459	74	29	,	,	PUNCT
fueconorg-13459	74	30	and	and	CCONJ
fueconorg-13459	74	31	that	that	SCONJ
fueconorg-13459	74	32	bankruptcy	bankruptcy	NOUN
fueconorg-13459	74	33	proceedings	proceeding	NOUN
fueconorg-13459	74	34	have	have	AUX
fueconorg-13459	74	35	been	be	AUX
fueconorg-13459	74	36	initiated	initiate	VERB
fueconorg-13459	74	37	against	against	ADP
fueconorg-13459	74	38	the	the	DET
fueconorg-13459	74	39	company	company	NOUN
fueconorg-13459	74	40	in	in	ADP
fueconorg-13459	74	41	a	a	DET
fueconorg-13459	74	42	period	period	NOUN
fueconorg-13459	74	43	shorter	short	ADJ
fueconorg-13459	74	44	than	than	ADP
fueconorg-13459	74	45	12	12	NUM
fueconorg-13459	74	46	months	month	NOUN
fueconorg-13459	74	47	from	from	ADP
fueconorg-13459	74	48	the	the	DET
fueconorg-13459	74	49	end	end	NOUN
fueconorg-13459	74	50	of	of	ADP
fueconorg-13459	74	51	the	the	DET
fueconorg-13459	74	52	reporting	reporting	NOUN
fueconorg-13459	74	53	period	period	NOUN
fueconorg-13459	74	54	.	.	PUNCT
fueconorg-13459	75	1	this	this	DET
fueconorg-13459	75	2	type	type	NOUN
fueconorg-13459	75	3	of	of	ADP
fueconorg-13459	75	4	error	error	NOUN
fueconorg-13459	75	5	often	often	ADV
fueconorg-13459	75	6	arises	arise	VERB
fueconorg-13459	75	7	from	from	ADP
fueconorg-13459	75	8	a	a	DET
fueconorg-13459	75	9	failure	failure	NOUN
fueconorg-13459	75	10	to	to	PART
fueconorg-13459	75	11	respect	respect	VERB
fueconorg-13459	75	12	the	the	DET
fueconorg-13459	75	13	auditor	auditor	NOUN
fueconorg-13459	75	14	’s	’s	PART
fueconorg-13459	75	15	auditors	auditor	NOUN
fueconorg-13459	75	16	’	’	PART
fueconorg-13459	75	17	tendency	tendency	NOUN
fueconorg-13459	75	18	to	to	PART
fueconorg-13459	75	19	issue	issue	VERB
fueconorg-13459	75	20	going	go	VERB
fueconorg-13459	75	21	concern	concern	ADJ
fueconorg-13459	75	22	opinions	opinion	NOUN
fueconorg-13459	75	23	:	:	PUNCT
fueconorg-13459	75	24	evidence	evidence	NOUN
fueconorg-13459	75	25	from	from	ADP
fueconorg-13459	75	26	serbian	serbian	ADJ
fueconorg-13459	75	27	capital	capital	NOUN
fueconorg-13459	75	28	market	market	NOUN
fueconorg-13459	75	29	37	37	NUM
fueconorg-13459	75	30	essential	essential	ADJ
fueconorg-13459	75	31	independence	independence	NOUN
fueconorg-13459	75	32	,	,	PUNCT
fueconorg-13459	75	33	when	when	SCONJ
fueconorg-13459	75	34	he	he	PRON
fueconorg-13459	75	35	or	or	CCONJ
fueconorg-13459	75	36	she	she	PRON
fueconorg-13459	75	37	is	be	AUX
fueconorg-13459	75	38	unable	unable	ADJ
fueconorg-13459	75	39	to	to	PART
fueconorg-13459	75	40	act	act	VERB
fueconorg-13459	75	41	with	with	ADP
fueconorg-13459	75	42	integrity	integrity	NOUN
fueconorg-13459	75	43	,	,	PUNCT
fueconorg-13459	75	44	be	be	AUX
fueconorg-13459	75	45	objective	objective	ADJ
fueconorg-13459	75	46	,	,	PUNCT
fueconorg-13459	75	47	and	and	CCONJ
fueconorg-13459	75	48	exercise	exercise	VERB
fueconorg-13459	75	49	professional	professional	ADJ
fueconorg-13459	75	50	skepticism	skepticism	NOUN
fueconorg-13459	75	51	.	.	PUNCT
fueconorg-13459	76	1	expressing	express	VERB
fueconorg-13459	76	2	an	an	DET
fueconorg-13459	76	3	unmodified	unmodified	ADJ
fueconorg-13459	76	4	opinion	opinion	NOUN
fueconorg-13459	76	5	instead	instead	ADV
fueconorg-13459	76	6	of	of	ADP
fueconorg-13459	76	7	a	a	DET
fueconorg-13459	76	8	modified	modify	VERB
fueconorg-13459	76	9	opinion	opinion	NOUN
fueconorg-13459	76	10	can	can	AUX
fueconorg-13459	76	11	have	have	VERB
fueconorg-13459	76	12	serious	serious	ADJ
fueconorg-13459	76	13	negative	negative	ADJ
fueconorg-13459	76	14	consequences	consequence	NOUN
fueconorg-13459	76	15	for	for	ADP
fueconorg-13459	76	16	both	both	CCONJ
fueconorg-13459	76	17	the	the	DET
fueconorg-13459	76	18	client	client	NOUN
fueconorg-13459	76	19	and	and	CCONJ
fueconorg-13459	76	20	the	the	DET
fueconorg-13459	76	21	auditor	auditor	NOUN
fueconorg-13459	76	22	.	.	PUNCT
fueconorg-13459	77	1	misleading	mislead	VERB
fueconorg-13459	77	2	investors	investor	NOUN
fueconorg-13459	77	3	and	and	CCONJ
fueconorg-13459	77	4	making	make	VERB
fueconorg-13459	77	5	wrong	wrong	ADJ
fueconorg-13459	77	6	investment	investment	NOUN
fueconorg-13459	77	7	decisions	decision	NOUN
fueconorg-13459	77	8	,	,	PUNCT
fueconorg-13459	77	9	volatility	volatility	NOUN
fueconorg-13459	77	10	of	of	ADP
fueconorg-13459	77	11	share	share	NOUN
fueconorg-13459	77	12	prices	price	NOUN
fueconorg-13459	77	13	,	,	PUNCT
fueconorg-13459	77	14	increased	increase	VERB
fueconorg-13459	77	15	business	business	NOUN
fueconorg-13459	77	16	and	and	CCONJ
fueconorg-13459	77	17	financial	financial	ADJ
fueconorg-13459	77	18	risk	risk	NOUN
fueconorg-13459	77	19	,	,	PUNCT
fueconorg-13459	77	20	as	as	ADV
fueconorg-13459	77	21	well	well	ADV
fueconorg-13459	77	22	as	as	ADP
fueconorg-13459	77	23	loss	loss	NOUN
fueconorg-13459	77	24	of	of	ADP
fueconorg-13459	77	25	public	public	ADJ
fueconorg-13459	77	26	trust	trust	NOUN
fueconorg-13459	77	27	are	be	AUX
fueconorg-13459	77	28	just	just	ADV
fueconorg-13459	77	29	some	some	PRON
fueconorg-13459	77	30	of	of	ADP
fueconorg-13459	77	31	the	the	DET
fueconorg-13459	77	32	effects	effect	NOUN
fueconorg-13459	77	33	of	of	ADP
fueconorg-13459	77	34	wrong	wrong	ADJ
fueconorg-13459	77	35	audit	audit	NOUN
fueconorg-13459	77	36	decisions	decision	NOUN
fueconorg-13459	77	37	.	.	PUNCT
fueconorg-13459	78	1	considering	consider	VERB
fueconorg-13459	78	2	the	the	DET
fueconorg-13459	78	3	rigorous	rigorous	ADJ
fueconorg-13459	78	4	reporting	reporting	NOUN
fueconorg-13459	78	5	requirements	requirement	NOUN
fueconorg-13459	78	6	regarding	regard	VERB
fueconorg-13459	78	7	the	the	DET
fueconorg-13459	78	8	going	go	VERB
fueconorg-13459	78	9	concern	concern	NOUN
fueconorg-13459	78	10	assumption	assumption	NOUN
fueconorg-13459	78	11	,	,	PUNCT
fueconorg-13459	78	12	as	as	ADV
fueconorg-13459	78	13	well	well	ADV
fueconorg-13459	78	14	as	as	ADP
fueconorg-13459	78	15	the	the	DET
fueconorg-13459	78	16	fact	fact	NOUN
fueconorg-13459	78	17	that	that	SCONJ
fueconorg-13459	78	18	inadequate	inadequate	ADJ
fueconorg-13459	78	19	auditor	auditor	NOUN
fueconorg-13459	78	20	decisions	decision	NOUN
fueconorg-13459	78	21	can	can	AUX
fueconorg-13459	78	22	affect	affect	VERB
fueconorg-13459	78	23	the	the	DET
fueconorg-13459	78	24	well	well	ADV
fueconorg-13459	78	25	-	-	PUNCT
fueconorg-13459	78	26	being	being	NOUN
fueconorg-13459	78	27	of	of	ADP
fueconorg-13459	78	28	a	a	DET
fueconorg-13459	78	29	large	large	ADJ
fueconorg-13459	78	30	number	number	NOUN
fueconorg-13459	78	31	of	of	ADP
fueconorg-13459	78	32	people	people	NOUN
fueconorg-13459	78	33	,	,	PUNCT
fueconorg-13459	78	34	it	it	PRON
fueconorg-13459	78	35	is	be	AUX
fueconorg-13459	78	36	generally	generally	ADV
fueconorg-13459	78	37	recommended	recommend	VERB
fueconorg-13459	78	38	that	that	SCONJ
fueconorg-13459	78	39	auditors	auditor	NOUN
fueconorg-13459	78	40	always	always	ADV
fueconorg-13459	78	41	consider	consider	VERB
fueconorg-13459	78	42	possible	possible	ADJ
fueconorg-13459	78	43	courses	course	NOUN
fueconorg-13459	78	44	of	of	ADP
fueconorg-13459	78	45	action	action	NOUN
fueconorg-13459	78	46	and	and	CCONJ
fueconorg-13459	78	47	the	the	DET
fueconorg-13459	78	48	likely	likely	ADJ
fueconorg-13459	78	49	effects	effect	NOUN
fueconorg-13459	78	50	of	of	ADP
fueconorg-13459	78	51	each	each	PRON
fueconorg-13459	78	52	of	of	ADP
fueconorg-13459	78	53	them	they	PRON
fueconorg-13459	78	54	when	when	SCONJ
fueconorg-13459	78	55	making	make	VERB
fueconorg-13459	78	56	decisions	decision	NOUN
fueconorg-13459	78	57	.	.	PUNCT
fueconorg-13459	79	1	3	3	X
fueconorg-13459	79	2	.	.	X
fueconorg-13459	79	3	sample	sample	NOUN
fueconorg-13459	79	4	description	description	NOUN
fueconorg-13459	79	5	and	and	CCONJ
fueconorg-13459	79	6	research	research	NOUN
fueconorg-13459	79	7	methodology	methodology	NOUN
fueconorg-13459	79	8	the	the	DET
fueconorg-13459	79	9	research	research	NOUN
fueconorg-13459	79	10	in	in	ADP
fueconorg-13459	79	11	this	this	DET
fueconorg-13459	79	12	paper	paper	NOUN
fueconorg-13459	79	13	focuses	focus	VERB
fueconorg-13459	79	14	on	on	ADP
fueconorg-13459	79	15	companies	company	NOUN
fueconorg-13459	79	16	whose	whose	DET
fueconorg-13459	79	17	securities	security	NOUN
fueconorg-13459	79	18	are	be	AUX
fueconorg-13459	79	19	included	include	VERB
fueconorg-13459	79	20	in	in	ADP
fueconorg-13459	79	21	the	the	DET
fueconorg-13459	79	22	regulated	regulated	ADJ
fueconorg-13459	79	23	market	market	NOUN
fueconorg-13459	79	24	of	of	ADP
fueconorg-13459	79	25	the	the	DET
fueconorg-13459	79	26	belgrade	belgrade	PROPN
fueconorg-13459	79	27	stock	stock	PROPN
fueconorg-13459	79	28	exchange	exchange	PROPN
fueconorg-13459	79	29	–	–	PUNCT
fueconorg-13459	79	30	prime	prime	ADJ
fueconorg-13459	79	31	listing	listing	NOUN
fueconorg-13459	79	32	,	,	PUNCT
fueconorg-13459	79	33	sмart	sмart	NOUN
fueconorg-13459	79	34	listing	list	VERB
fueconorg-13459	79	35	and	and	CCONJ
fueconorg-13459	79	36	open	open	ADJ
fueconorg-13459	79	37	market	market	NOUN
fueconorg-13459	79	38	.	.	PUNCT
fueconorg-13459	80	1	directive	directive	NOUN
fueconorg-13459	80	2	2014/56	2014/56	NUM
fueconorg-13459	80	3	/	/	SYM
fueconorg-13459	80	4	eu	eu	PROPN
fueconorg-13459	80	5	,	,	PUNCT
fueconorg-13459	80	6	which	which	PRON
fueconorg-13459	80	7	was	be	AUX
fueconorg-13459	80	8	adopted	adopt	VERB
fueconorg-13459	80	9	with	with	ADP
fueconorg-13459	80	10	the	the	DET
fueconorg-13459	80	11	aim	aim	NOUN
fueconorg-13459	80	12	of	of	ADP
fueconorg-13459	80	13	improving	improve	VERB
fueconorg-13459	80	14	the	the	DET
fueconorg-13459	80	15	quality	quality	NOUN
fueconorg-13459	80	16	of	of	ADP
fueconorg-13459	80	17	audits	audits	NOUN
fueconorg-13459	80	18	in	in	ADP
fueconorg-13459	80	19	the	the	DET
fueconorg-13459	80	20	eu	eu	PROPN
fueconorg-13459	80	21	,	,	PUNCT
fueconorg-13459	80	22	defines	define	VERB
fueconorg-13459	80	23	that	that	SCONJ
fueconorg-13459	80	24	all	all	DET
fueconorg-13459	80	25	entities	entity	NOUN
fueconorg-13459	80	26	whose	whose	DET
fueconorg-13459	80	27	securities	security	NOUN
fueconorg-13459	80	28	are	be	AUX
fueconorg-13459	80	29	traded	trade	VERB
fueconorg-13459	80	30	on	on	ADP
fueconorg-13459	80	31	a	a	DET
fueconorg-13459	80	32	regulated	regulated	ADJ
fueconorg-13459	80	33	market	market	NOUN
fueconorg-13459	80	34	,	,	PUNCT
fueconorg-13459	80	35	credit	credit	NOUN
fueconorg-13459	80	36	institutions	institution	NOUN
fueconorg-13459	80	37	,	,	PUNCT
fueconorg-13459	80	38	as	as	ADV
fueconorg-13459	80	39	well	well	ADV
fueconorg-13459	80	40	as	as	ADP
fueconorg-13459	80	41	insurance	insurance	NOUN
fueconorg-13459	80	42	companies	company	NOUN
fueconorg-13459	80	43	,	,	PUNCT
fueconorg-13459	80	44	represent	represent	VERB
fueconorg-13459	80	45	the	the	DET
fueconorg-13459	80	46	public	public	ADJ
fueconorg-13459	80	47	interest	interest	NOUN
fueconorg-13459	80	48	entities	entity	NOUN
fueconorg-13459	80	49	(	(	PUNCT
fueconorg-13459	80	50	pies	pie	NOUN
fueconorg-13459	80	51	)	)	PUNCT
fueconorg-13459	80	52	(	(	PUNCT
fueconorg-13459	80	53	european	european	PROPN
fueconorg-13459	80	54	union	union	PROPN
fueconorg-13459	80	55	,	,	PUNCT
fueconorg-13459	80	56	2014	2014	NUM
fueconorg-13459	80	57	)	)	PUNCT
fueconorg-13459	80	58	.	.	PUNCT
fueconorg-13459	81	1	pursuant	pursuant	ADJ
fueconorg-13459	81	2	to	to	ADP
fueconorg-13459	81	3	article	article	NOUN
fueconorg-13459	81	4	2	2	NUM
fueconorg-13459	81	5	of	of	ADP
fueconorg-13459	81	6	the	the	DET
fueconorg-13459	81	7	serbian	serbian	ADJ
fueconorg-13459	81	8	audit	audit	NOUN
fueconorg-13459	81	9	law	law	NOUN
fueconorg-13459	81	10	,	,	PUNCT
fueconorg-13459	81	11	public	public	ADJ
fueconorg-13459	81	12	interest	interest	NOUN
fueconorg-13459	81	13	entities	entity	NOUN
fueconorg-13459	81	14	shall	shall	AUX
fueconorg-13459	81	15	be	be	AUX
fueconorg-13459	81	16	:	:	PUNCT
fueconorg-13459	81	17	(	(	PUNCT
fueconorg-13459	81	18	1	1	X
fueconorg-13459	81	19	)	)	PUNCT
fueconorg-13459	81	20	large	large	ADJ
fueconorg-13459	81	21	legal	legal	ADJ
fueconorg-13459	81	22	entities	entity	NOUN
fueconorg-13459	81	23	classified	classify	VERB
fueconorg-13459	81	24	under	under	ADP
fueconorg-13459	81	25	the	the	DET
fueconorg-13459	81	26	law	law	NOUN
fueconorg-13459	81	27	on	on	ADP
fueconorg-13459	81	28	accounting	account	VERB
fueconorg-13459	81	29	,	,	PUNCT
fueconorg-13459	81	30	(	(	PUNCT
fueconorg-13459	81	31	2	2	X
fueconorg-13459	81	32	)	)	PUNCT
fueconorg-13459	81	33	legal	legal	ADJ
fueconorg-13459	81	34	entities	entity	NOUN
fueconorg-13459	81	35	that	that	PRON
fueconorg-13459	81	36	are	be	AUX
fueconorg-13459	81	37	considered	consider	VERB
fueconorg-13459	81	38	public	public	ADJ
fueconorg-13459	81	39	companies	company	NOUN
fueconorg-13459	81	40	under	under	ADP
fueconorg-13459	81	41	the	the	DET
fueconorg-13459	81	42	law	law	NOUN
fueconorg-13459	81	43	on	on	ADP
fueconorg-13459	81	44	the	the	DET
fueconorg-13459	81	45	capital	capital	NOUN
fueconorg-13459	81	46	market	market	NOUN
fueconorg-13459	81	47	and	and	CCONJ
fueconorg-13459	81	48	(	(	PUNCT
fueconorg-13459	81	49	3	3	X
fueconorg-13459	81	50	)	)	PUNCT
fueconorg-13459	81	51	all	all	DET
fueconorg-13459	81	52	types	type	NOUN
fueconorg-13459	81	53	of	of	ADP
fueconorg-13459	81	54	entities	entity	NOUN
fueconorg-13459	81	55	that	that	PRON
fueconorg-13459	81	56	the	the	DET
fueconorg-13459	81	57	government	government	NOUN
fueconorg-13459	81	58	,	,	PUNCT
fueconorg-13459	81	59	upon	upon	SCONJ
fueconorg-13459	81	60	the	the	DET
fueconorg-13459	81	61	proposal	proposal	NOUN
fueconorg-13459	81	62	of	of	ADP
fueconorg-13459	81	63	the	the	DET
fueconorg-13459	81	64	competent	competent	PROPN
fueconorg-13459	81	65	ministry	ministry	NOUN
fueconorg-13459	81	66	,	,	PUNCT
fueconorg-13459	81	67	has	have	AUX
fueconorg-13459	81	68	declared	declare	VERB
fueconorg-13459	81	69	to	to	PART
fueconorg-13459	81	70	be	be	AUX
fueconorg-13459	81	71	legal	legal	ADJ
fueconorg-13459	81	72	entities	entity	NOUN
fueconorg-13459	81	73	of	of	ADP
fueconorg-13459	81	74	public	public	ADJ
fueconorg-13459	81	75	interest	interest	NOUN
fueconorg-13459	81	76	for	for	ADP
fueconorg-13459	81	77	the	the	DET
fueconorg-13459	81	78	republic	republic	NOUN
fueconorg-13459	81	79	of	of	ADP
fueconorg-13459	81	80	serbia	serbia	PROPN
fueconorg-13459	81	81	,	,	PUNCT
fueconorg-13459	81	82	regardless	regardless	ADV
fueconorg-13459	81	83	of	of	ADP
fueconorg-13459	81	84	their	their	PRON
fueconorg-13459	81	85	size	size	NOUN
fueconorg-13459	81	86	.	.	PUNCT
fueconorg-13459	82	1	due	due	ADP
fueconorg-13459	82	2	to	to	ADP
fueconorg-13459	82	3	the	the	DET
fueconorg-13459	82	4	role	role	NOUN
fueconorg-13459	82	5	that	that	PRON
fueconorg-13459	82	6	pies	pie	NOUN
fueconorg-13459	82	7	play	play	VERB
fueconorg-13459	82	8	in	in	ADP
fueconorg-13459	82	9	ensuring	ensure	VERB
fueconorg-13459	82	10	market	market	NOUN
fueconorg-13459	82	11	stability	stability	NOUN
fueconorg-13459	82	12	and	and	CCONJ
fueconorg-13459	82	13	given	give	VERB
fueconorg-13459	82	14	that	that	SCONJ
fueconorg-13459	82	15	a	a	DET
fueconorg-13459	82	16	large	large	ADJ
fueconorg-13459	82	17	number	number	NOUN
fueconorg-13459	82	18	of	of	ADP
fueconorg-13459	82	19	users	user	NOUN
fueconorg-13459	82	20	are	be	AUX
fueconorg-13459	82	21	interested	interested	ADJ
fueconorg-13459	82	22	in	in	ADP
fueconorg-13459	82	23	their	their	PRON
fueconorg-13459	82	24	operations	operation	NOUN
fueconorg-13459	82	25	,	,	PUNCT
fueconorg-13459	82	26	regulatory	regulatory	ADJ
fueconorg-13459	82	27	bodies	body	NOUN
fueconorg-13459	82	28	are	be	AUX
fueconorg-13459	82	29	extremely	extremely	ADV
fueconorg-13459	82	30	interested	interested	ADJ
fueconorg-13459	82	31	in	in	ADP
fueconorg-13459	82	32	ensuring	ensure	VERB
fueconorg-13459	82	33	the	the	DET
fueconorg-13459	82	34	reliability	reliability	NOUN
fueconorg-13459	82	35	of	of	ADP
fueconorg-13459	82	36	their	their	PRON
fueconorg-13459	82	37	financial	financial	ADJ
fueconorg-13459	82	38	statements	statement	NOUN
fueconorg-13459	82	39	.	.	PUNCT
fueconorg-13459	83	1	accordingly	accordingly	ADV
fueconorg-13459	83	2	,	,	PUNCT
fueconorg-13459	83	3	the	the	DET
fueconorg-13459	83	4	audit	audit	NOUN
fueconorg-13459	83	5	of	of	ADP
fueconorg-13459	83	6	financial	financial	ADJ
fueconorg-13459	83	7	statements	statement	NOUN
fueconorg-13459	83	8	is	be	AUX
fueconorg-13459	83	9	mandatory	mandatory	ADJ
fueconorg-13459	83	10	for	for	ADP
fueconorg-13459	83	11	all	all	DET
fueconorg-13459	83	12	pies	pie	NOUN
fueconorg-13459	83	13	.	.	PUNCT
fueconorg-13459	84	1	however	however	ADV
fueconorg-13459	84	2	,	,	PUNCT
fueconorg-13459	84	3	despite	despite	SCONJ
fueconorg-13459	84	4	strict	strict	ADJ
fueconorg-13459	84	5	reporting	reporting	NOUN
fueconorg-13459	84	6	requirements	requirement	NOUN
fueconorg-13459	84	7	,	,	PUNCT
fueconorg-13459	84	8	some	some	DET
fueconorg-13459	84	9	financial	financial	ADJ
fueconorg-13459	84	10	statements	statement	NOUN
fueconorg-13459	84	11	of	of	ADP
fueconorg-13459	84	12	listed	list	VERB
fueconorg-13459	84	13	companies	company	NOUN
fueconorg-13459	84	14	contain	contain	VERB
fueconorg-13459	84	15	material	material	ADJ
fueconorg-13459	84	16	misstatements	misstatement	NOUN
fueconorg-13459	84	17	and	and	CCONJ
fueconorg-13459	84	18	some	some	DET
fueconorg-13459	84	19	auditors	auditor	NOUN
fueconorg-13459	84	20	can	can	AUX
fueconorg-13459	84	21	not	not	PART
fueconorg-13459	84	22	find	find	VERB
fueconorg-13459	84	23	adequate	adequate	ADJ
fueconorg-13459	84	24	evidence	evidence	NOUN
fueconorg-13459	84	25	that	that	SCONJ
fueconorg-13459	84	26	the	the	DET
fueconorg-13459	84	27	financial	financial	ADJ
fueconorg-13459	84	28	statements	statement	NOUN
fueconorg-13459	84	29	do	do	AUX
fueconorg-13459	84	30	not	not	PART
fueconorg-13459	84	31	contain	contain	VERB
fueconorg-13459	84	32	material	material	ADJ
fueconorg-13459	84	33	misstatements	misstatement	NOUN
fueconorg-13459	84	34	,	,	PUNCT
fueconorg-13459	84	35	which	which	PRON
fueconorg-13459	84	36	is	be	AUX
fueconorg-13459	84	37	concerning	concern	VERB
fueconorg-13459	84	38	.	.	PUNCT
fueconorg-13459	85	1	for	for	ADP
fueconorg-13459	85	2	example	example	NOUN
fueconorg-13459	85	3	,	,	PUNCT
fueconorg-13459	85	4	in	in	ADP
fueconorg-13459	85	5	developed	develop	VERB
fueconorg-13459	85	6	economies	economy	NOUN
fueconorg-13459	85	7	,	,	PUNCT
fueconorg-13459	85	8	such	such	ADJ
fueconorg-13459	85	9	as	as	ADP
fueconorg-13459	85	10	australia	australia	PROPN
fueconorg-13459	85	11	,	,	PUNCT
fueconorg-13459	85	12	the	the	DET
fueconorg-13459	85	13	share	share	NOUN
fueconorg-13459	85	14	of	of	ADP
fueconorg-13459	85	15	companies	company	NOUN
fueconorg-13459	85	16	whose	whose	DET
fueconorg-13459	85	17	financial	financial	ADJ
fueconorg-13459	85	18	statements	statement	NOUN
fueconorg-13459	85	19	contain	contain	VERB
fueconorg-13459	85	20	some	some	DET
fueconorg-13459	85	21	kind	kind	NOUN
fueconorg-13459	85	22	of	of	ADP
fueconorg-13459	85	23	modification	modification	NOUN
fueconorg-13459	85	24	is	be	AUX
fueconorg-13459	85	25	about	about	ADV
fueconorg-13459	85	26	3	3	NUM
fueconorg-13459	85	27	%	%	NOUN
fueconorg-13459	85	28	(	(	PUNCT
fueconorg-13459	85	29	carson	carson	PROPN
fueconorg-13459	85	30	et	et	PROPN
fueconorg-13459	85	31	al	al	PROPN
fueconorg-13459	85	32	.	.	PROPN
fueconorg-13459	85	33	,	,	PUNCT
fueconorg-13459	85	34	2016	2016	NUM
fueconorg-13459	85	35	)	)	PUNCT
fueconorg-13459	85	36	.	.	PUNCT
fueconorg-13459	86	1	on	on	ADP
fueconorg-13459	86	2	the	the	DET
fueconorg-13459	86	3	other	other	ADJ
fueconorg-13459	86	4	hand	hand	NOUN
fueconorg-13459	86	5	,	,	PUNCT
fueconorg-13459	86	6	in	in	ADP
fueconorg-13459	86	7	developing	develop	VERB
fueconorg-13459	86	8	economies	economy	NOUN
fueconorg-13459	86	9	this	this	DET
fueconorg-13459	86	10	percentage	percentage	NOUN
fueconorg-13459	86	11	is	be	AUX
fueconorg-13459	86	12	higher	high	ADJ
fueconorg-13459	86	13	.	.	PUNCT
fueconorg-13459	87	1	in	in	ADP
fueconorg-13459	87	2	china	china	PROPN
fueconorg-13459	87	3	,	,	PUNCT
fueconorg-13459	87	4	the	the	DET
fueconorg-13459	87	5	average	average	ADJ
fueconorg-13459	87	6	share	share	NOUN
fueconorg-13459	87	7	of	of	ADP
fueconorg-13459	87	8	maos	maos	PROPN
fueconorg-13459	87	9	is	be	AUX
fueconorg-13459	87	10	recorded	record	VERB
fueconorg-13459	87	11	at	at	ADP
fueconorg-13459	87	12	5	5	NUM
fueconorg-13459	87	13	%	%	NOUN
fueconorg-13459	87	14	by	by	ADP
fueconorg-13459	87	15	the	the	DET
fueconorg-13459	87	16	big	big	ADJ
fueconorg-13459	87	17	10	10	NUM
fueconorg-13459	87	18	audit	audit	NOUN
fueconorg-13459	87	19	firms	firm	NOUN
fueconorg-13459	87	20	,	,	PUNCT
fueconorg-13459	87	21	and	and	CCONJ
fueconorg-13459	87	22	8	8	NUM
fueconorg-13459	87	23	%	%	NOUN
fueconorg-13459	87	24	by	by	ADP
fueconorg-13459	87	25	small	small	ADJ
fueconorg-13459	87	26	local	local	ADJ
fueconorg-13459	87	27	audit	audit	NOUN
fueconorg-13459	87	28	firms	firm	NOUN
fueconorg-13459	87	29	(	(	PUNCT
fueconorg-13459	87	30	he	he	PRON
fueconorg-13459	87	31	et	et	PROPN
fueconorg-13459	87	32	al	al	PROPN
fueconorg-13459	87	33	.	.	PROPN
fueconorg-13459	87	34	,	,	PUNCT
fueconorg-13459	87	35	2024	2024	NUM
fueconorg-13459	87	36	)	)	PUNCT
fueconorg-13459	87	37	.	.	PUNCT
fueconorg-13459	88	1	a	a	DET
fueconorg-13459	88	2	study	study	NOUN
fueconorg-13459	88	3	conducted	conduct	VERB
fueconorg-13459	88	4	in	in	ADP
fueconorg-13459	88	5	turkey	turkey	NOUN
fueconorg-13459	88	6	shows	show	VERB
fueconorg-13459	88	7	that	that	SCONJ
fueconorg-13459	88	8	the	the	DET
fueconorg-13459	88	9	percentage	percentage	NOUN
fueconorg-13459	88	10	of	of	ADP
fueconorg-13459	88	11	maos	maos	PROPN
fueconorg-13459	88	12	is	be	AUX
fueconorg-13459	88	13	13	13	NUM
fueconorg-13459	88	14	%	%	NOUN
fueconorg-13459	88	15	,	,	PUNCT
fueconorg-13459	88	16	with	with	ADP
fueconorg-13459	88	17	the	the	DET
fueconorg-13459	88	18	majority	majority	NOUN
fueconorg-13459	88	19	of	of	ADP
fueconorg-13459	88	20	modifications	modification	NOUN
fueconorg-13459	88	21	issued	issue	VERB
fueconorg-13459	88	22	by	by	ADP
fueconorg-13459	88	23	other	other	ADJ
fueconorg-13459	88	24	audit	audit	NOUN
fueconorg-13459	88	25	firms	firm	NOUN
fueconorg-13459	88	26	(	(	PUNCT
fueconorg-13459	88	27	kaya	kaya	PROPN
fueconorg-13459	88	28	,	,	PUNCT
fueconorg-13459	88	29	2017	2017	NUM
fueconorg-13459	88	30	)	)	PUNCT
fueconorg-13459	88	31	.	.	PUNCT
fueconorg-13459	89	1	according	accord	VERB
fueconorg-13459	89	2	to	to	ADP
fueconorg-13459	89	3	the	the	DET
fueconorg-13459	89	4	belgrade	belgrade	PROPN
fueconorg-13459	89	5	stock	stock	PROPN
fueconorg-13459	89	6	exchange	exchange	PROPN
fueconorg-13459	89	7	rules	rule	NOUN
fueconorg-13459	89	8	,	,	PUNCT
fueconorg-13459	89	9	companies	company	NOUN
fueconorg-13459	89	10	are	be	AUX
fueconorg-13459	89	11	allowed	allow	VERB
fueconorg-13459	89	12	to	to	PART
fueconorg-13459	89	13	receive	receive	VERB
fueconorg-13459	89	14	a	a	DET
fueconorg-13459	89	15	mao	mao	NOUN
fueconorg-13459	89	16	,	,	PUNCT
fueconorg-13459	89	17	while	while	SCONJ
fueconorg-13459	89	18	their	their	PRON
fueconorg-13459	89	19	securities	security	NOUN
fueconorg-13459	89	20	continue	continue	VERB
fueconorg-13459	89	21	to	to	PART
fueconorg-13459	89	22	be	be	AUX
fueconorg-13459	89	23	included	include	VERB
fueconorg-13459	89	24	in	in	ADP
fueconorg-13459	89	25	the	the	DET
fueconorg-13459	89	26	regulated	regulated	ADJ
fueconorg-13459	89	27	market	market	NOUN
fueconorg-13459	89	28	.	.	PUNCT
fueconorg-13459	90	1	vučković	vučković	ADJ
fueconorg-13459	90	2	milutinović	milutinović	NOUN
fueconorg-13459	90	3	(	(	PUNCT
fueconorg-13459	90	4	2019	2019	NUM
fueconorg-13459	90	5	)	)	PUNCT
fueconorg-13459	90	6	point	point	NOUN
fueconorg-13459	90	7	to	to	ADP
fueconorg-13459	90	8	the	the	DET
fueconorg-13459	90	9	economic	economic	ADJ
fueconorg-13459	90	10	reality	reality	NOUN
fueconorg-13459	90	11	in	in	ADP
fueconorg-13459	90	12	serbia	serbia	PROPN
fueconorg-13459	90	13	.	.	PUNCT
fueconorg-13459	91	1	the	the	DET
fueconorg-13459	91	2	results	result	NOUN
fueconorg-13459	91	3	of	of	ADP
fueconorg-13459	91	4	their	their	PRON
fueconorg-13459	91	5	study	study	NOUN
fueconorg-13459	91	6	show	show	VERB
fueconorg-13459	91	7	a	a	DET
fueconorg-13459	91	8	high	high	ADJ
fueconorg-13459	91	9	percentage	percentage	NOUN
fueconorg-13459	91	10	of	of	ADP
fueconorg-13459	91	11	maos	maos	NOUN
fueconorg-13459	91	12	on	on	ADP
fueconorg-13459	91	13	financial	financial	ADJ
fueconorg-13459	91	14	statements	statement	NOUN
fueconorg-13459	91	15	of	of	ADP
fueconorg-13459	91	16	listed	list	VERB
fueconorg-13459	91	17	companies	company	NOUN
fueconorg-13459	91	18	(	(	PUNCT
fueconorg-13459	91	19	on	on	ADP
fueconorg-13459	91	20	average	average	ADJ
fueconorg-13459	91	21	30.4	30.4	NUM
fueconorg-13459	91	22	%	%	NOUN
fueconorg-13459	91	23	)	)	PUNCT
fueconorg-13459	91	24	.	.	PUNCT
fueconorg-13459	92	1	such	such	ADJ
fueconorg-13459	92	2	impaired	impaired	ADJ
fueconorg-13459	92	3	reliability	reliability	NOUN
fueconorg-13459	92	4	of	of	ADP
fueconorg-13459	92	5	financial	financial	ADJ
fueconorg-13459	92	6	statements	statement	NOUN
fueconorg-13459	92	7	,	,	PUNCT
fueconorg-13459	92	8	as	as	ADV
fueconorg-13459	92	9	well	well	ADV
fueconorg-13459	92	10	as	as	ADP
fueconorg-13459	92	11	investor	investor	NOUN
fueconorg-13459	92	12	distrust	distrust	NOUN
fueconorg-13459	92	13	,	,	PUNCT
fueconorg-13459	92	14	can	can	AUX
fueconorg-13459	92	15	have	have	VERB
fueconorg-13459	92	16	negative	negative	ADJ
fueconorg-13459	92	17	consequences	consequence	NOUN
fueconorg-13459	92	18	for	for	ADP
fueconorg-13459	92	19	the	the	DET
fueconorg-13459	92	20	audit	audit	NOUN
fueconorg-13459	92	21	client	client	NOUN
fueconorg-13459	92	22	,	,	PUNCT
fueconorg-13459	92	23	in	in	ADP
fueconorg-13459	92	24	terms	term	NOUN
fueconorg-13459	92	25	of	of	ADP
fueconorg-13459	92	26	availability	availability	NOUN
fueconorg-13459	92	27	of	of	ADP
fueconorg-13459	92	28	sources	source	NOUN
fueconorg-13459	92	29	of	of	ADP
fueconorg-13459	92	30	financing	financing	NOUN
fueconorg-13459	92	31	and	and	CCONJ
fueconorg-13459	92	32	the	the	DET
fueconorg-13459	92	33	costs	cost	NOUN
fueconorg-13459	92	34	of	of	ADP
fueconorg-13459	92	35	obtaining	obtain	VERB
fueconorg-13459	92	36	them	they	PRON
fueconorg-13459	92	37	(	(	PUNCT
fueconorg-13459	92	38	vučković	vučković	ADJ
fueconorg-13459	92	39	milutinović	milutinović	NOUN
fueconorg-13459	92	40	,	,	PUNCT
fueconorg-13459	92	41	2019	2019	NUM
fueconorg-13459	92	42	)	)	PUNCT
fueconorg-13459	92	43	.	.	PUNCT
fueconorg-13459	93	1	in	in	ADP
fueconorg-13459	93	2	order	order	NOUN
fueconorg-13459	93	3	to	to	PART
fueconorg-13459	93	4	provide	provide	VERB
fueconorg-13459	93	5	a	a	DET
fueconorg-13459	93	6	complete	complete	ADJ
fueconorg-13459	93	7	insight	insight	NOUN
fueconorg-13459	93	8	into	into	ADP
fueconorg-13459	93	9	the	the	DET
fueconorg-13459	93	10	presence	presence	NOUN
fueconorg-13459	93	11	of	of	ADP
fueconorg-13459	93	12	going	go	VERB
fueconorg-13459	93	13	concern	concern	NOUN
fueconorg-13459	93	14	issues	issue	NOUN
fueconorg-13459	93	15	,	,	PUNCT
fueconorg-13459	93	16	our	our	PRON
fueconorg-13459	93	17	paper	paper	NOUN
fueconorg-13459	93	18	gives	give	VERB
fueconorg-13459	93	19	a	a	DET
fueconorg-13459	93	20	descriptive	descriptive	ADJ
fueconorg-13459	93	21	analysis	analysis	NOUN
fueconorg-13459	93	22	of	of	ADP
fueconorg-13459	93	23	auditors	auditor	NOUN
fueconorg-13459	93	24	’	’	PART
fueconorg-13459	93	25	reports	report	NOUN
fueconorg-13459	93	26	of	of	ADP
fueconorg-13459	93	27	listed	list	VERB
fueconorg-13459	93	28	companies	company	NOUN
fueconorg-13459	93	29	on	on	ADP
fueconorg-13459	93	30	the	the	DET
fueconorg-13459	93	31	regulated	regulated	ADJ
fueconorg-13459	93	32	market	market	NOUN
fueconorg-13459	93	33	of	of	ADP
fueconorg-13459	93	34	the	the	DET
fueconorg-13459	93	35	belgrade	belgrade	PROPN
fueconorg-13459	93	36	stock	stock	PROPN
fueconorg-13459	93	37	exchange	exchange	PROPN
fueconorg-13459	93	38	in	in	ADP
fueconorg-13459	93	39	the	the	DET
fueconorg-13459	93	40	period	period	NOUN
fueconorg-13459	93	41	2021	2021	NUM
fueconorg-13459	93	42	-	-	SYM
fueconorg-13459	93	43	2023	2023	NUM
fueconorg-13459	93	44	.	.	PUNCT
fueconorg-13459	94	1	legal	legal	ADJ
fueconorg-13459	94	2	entities	entity	NOUN
fueconorg-13459	94	3	in	in	ADP
fueconorg-13459	94	4	the	the	DET
fueconorg-13459	94	5	financial	financial	ADJ
fueconorg-13459	94	6	sector	sector	NOUN
fueconorg-13459	94	7	were	be	AUX
fueconorg-13459	94	8	not	not	PART
fueconorg-13459	94	9	included	include	VERB
fueconorg-13459	94	10	in	in	ADP
fueconorg-13459	94	11	the	the	DET
fueconorg-13459	94	12	research	research	NOUN
fueconorg-13459	94	13	due	due	ADP
fueconorg-13459	94	14	to	to	ADP
fueconorg-13459	94	15	the	the	DET
fueconorg-13459	94	16	difference	difference	NOUN
fueconorg-13459	94	17	in	in	ADP
fueconorg-13459	94	18	the	the	DET
fueconorg-13459	94	19	nature	nature	NOUN
fueconorg-13459	94	20	of	of	ADP
fueconorg-13459	94	21	the	the	DET
fueconorg-13459	94	22	38	38	NUM
fueconorg-13459	94	23	j.	j.	PROPN
fueconorg-13459	94	24	stojanović	stojanović	PROPN
fueconorg-13459	94	25	business	business	NOUN
fueconorg-13459	94	26	in	in	ADP
fueconorg-13459	94	27	the	the	DET
fueconorg-13459	94	28	real	real	ADJ
fueconorg-13459	94	29	and	and	CCONJ
fueconorg-13459	94	30	financial	financial	ADJ
fueconorg-13459	94	31	sectors	sector	NOUN
fueconorg-13459	94	32	,	,	PUNCT
fueconorg-13459	94	33	and	and	CCONJ
fueconorg-13459	94	34	consequently	consequently	ADV
fueconorg-13459	94	35	due	due	ADP
fueconorg-13459	94	36	to	to	ADP
fueconorg-13459	94	37	the	the	DET
fueconorg-13459	94	38	difference	difference	NOUN
fueconorg-13459	94	39	in	in	ADP
fueconorg-13459	94	40	the	the	DET
fueconorg-13459	94	41	structure	structure	NOUN
fueconorg-13459	94	42	and	and	CCONJ
fueconorg-13459	94	43	content	content	NOUN
fueconorg-13459	94	44	of	of	ADP
fueconorg-13459	94	45	their	their	PRON
fueconorg-13459	94	46	financial	financial	ADJ
fueconorg-13459	94	47	statements	statement	NOUN
fueconorg-13459	94	48	.	.	PUNCT
fueconorg-13459	95	1	table	table	NOUN
fueconorg-13459	95	2	1	1	NUM
fueconorg-13459	95	3	structure	structure	NOUN
fueconorg-13459	95	4	of	of	ADP
fueconorg-13459	95	5	analyzed	analyze	VERB
fueconorg-13459	95	6	companies	company	NOUN
fueconorg-13459	95	7	by	by	ADP
fueconorg-13459	95	8	the	the	DET
fueconorg-13459	95	9	number	number	NOUN
fueconorg-13459	95	10	of	of	ADP
fueconorg-13459	95	11	available	available	ADJ
fueconorg-13459	95	12	auditors	auditor	NOUN
fueconorg-13459	95	13	’	'	PUNCT
fueconorg-13459	95	14	reports	report	VERB
fueconorg-13459	95	15	availability	availability	NOUN
fueconorg-13459	95	16	of	of	ADP
fueconorg-13459	95	17	auditor	auditor	NOUN
fueconorg-13459	95	18	’s	’s	PART
fueconorg-13459	95	19	report	report	NOUN
fueconorg-13459	95	20	number	number	NOUN
fueconorg-13459	95	21	of	of	ADP
fueconorg-13459	95	22	companies	company	NOUN
fueconorg-13459	95	23	number	number	NOUN
fueconorg-13459	95	24	of	of	ADP
fueconorg-13459	95	25	analyzed	analyze	VERB
fueconorg-13459	95	26	auditors	auditor	NOUN
fueconorg-13459	95	27	’	'	PUNCT
fueconorg-13459	95	28	reports	report	NOUN
fueconorg-13459	95	29	for	for	ADP
fueconorg-13459	95	30	one	one	NUM
fueconorg-13459	95	31	year	year	NOUN
fueconorg-13459	95	32	2	2	NUM
fueconorg-13459	95	33	2	2	NUM
fueconorg-13459	95	34	for	for	ADP
fueconorg-13459	95	35	two	two	NUM
fueconorg-13459	95	36	years	year	NOUN
fueconorg-13459	95	37	10	10	NUM
fueconorg-13459	95	38	20	20	NUM
fueconorg-13459	95	39	for	for	ADP
fueconorg-13459	95	40	three	three	NUM
fueconorg-13459	95	41	years	year	NOUN
fueconorg-13459	95	42	163	163	NUM
fueconorg-13459	95	43	489	489	NUM
fueconorg-13459	95	44	total	total	NOUN
fueconorg-13459	95	45	175	175	NUM
fueconorg-13459	95	46	511	511	NUM
fueconorg-13459	95	47	source	source	NOUN
fueconorg-13459	95	48	:	:	PUNCT
fueconorg-13459	95	49	author	author	NOUN
fueconorg-13459	95	50	financial	financial	ADJ
fueconorg-13459	95	51	statements	statement	NOUN
fueconorg-13459	95	52	together	together	ADV
fueconorg-13459	95	53	with	with	ADP
fueconorg-13459	95	54	the	the	DET
fueconorg-13459	95	55	auditors	auditor	NOUN
fueconorg-13459	95	56	’	’	PART
fueconorg-13459	95	57	reports	report	NOUN
fueconorg-13459	95	58	of	of	ADP
fueconorg-13459	95	59	the	the	DET
fueconorg-13459	95	60	analyzed	analyze	VERB
fueconorg-13459	95	61	companies	company	NOUN
fueconorg-13459	95	62	have	have	AUX
fueconorg-13459	95	63	been	be	AUX
fueconorg-13459	95	64	taken	take	VERB
fueconorg-13459	95	65	from	from	ADP
fueconorg-13459	95	66	the	the	DET
fueconorg-13459	95	67	business	business	NOUN
fueconorg-13459	95	68	registers	register	NOUN
fueconorg-13459	95	69	agency	agency	NOUN
fueconorg-13459	95	70	’s	’s	PART
fueconorg-13459	95	71	database	database	NOUN
fueconorg-13459	95	72	of	of	ADP
fueconorg-13459	95	73	financial	financial	ADJ
fueconorg-13459	95	74	statements	statement	NOUN
fueconorg-13459	95	75	.	.	PUNCT
fueconorg-13459	96	1	table	table	NOUN
fueconorg-13459	96	2	1	1	NUM
fueconorg-13459	96	3	shows	show	VERB
fueconorg-13459	96	4	the	the	DET
fueconorg-13459	96	5	structure	structure	NOUN
fueconorg-13459	96	6	of	of	ADP
fueconorg-13459	96	7	companies	company	NOUN
fueconorg-13459	96	8	in	in	ADP
fueconorg-13459	96	9	the	the	DET
fueconorg-13459	96	10	sample	sample	NOUN
fueconorg-13459	96	11	according	accord	VERB
fueconorg-13459	96	12	to	to	ADP
fueconorg-13459	96	13	the	the	DET
fueconorg-13459	96	14	number	number	NOUN
fueconorg-13459	96	15	of	of	ADP
fueconorg-13459	96	16	available	available	ADJ
fueconorg-13459	96	17	reports	report	NOUN
fueconorg-13459	96	18	.	.	PUNCT
fueconorg-13459	97	1	of	of	ADP
fueconorg-13459	97	2	the	the	DET
fueconorg-13459	97	3	initial	initial	ADJ
fueconorg-13459	97	4	177	177	NUM
fueconorg-13459	97	5	companies	company	NOUN
fueconorg-13459	97	6	whose	whose	DET
fueconorg-13459	97	7	securities	security	NOUN
fueconorg-13459	97	8	are	be	AUX
fueconorg-13459	97	9	included	include	VERB
fueconorg-13459	97	10	in	in	ADP
fueconorg-13459	97	11	the	the	DET
fueconorg-13459	97	12	regulated	regulated	ADJ
fueconorg-13459	97	13	market	market	NOUN
fueconorg-13459	97	14	of	of	ADP
fueconorg-13459	97	15	the	the	DET
fueconorg-13459	97	16	belgrade	belgrade	PROPN
fueconorg-13459	97	17	stock	stock	PROPN
fueconorg-13459	97	18	exchange	exchange	PROPN
fueconorg-13459	97	19	,	,	PUNCT
fueconorg-13459	97	20	two	two	NUM
fueconorg-13459	97	21	companies	company	NOUN
fueconorg-13459	97	22	belong	belong	VERB
fueconorg-13459	97	23	to	to	ADP
fueconorg-13459	97	24	the	the	DET
fueconorg-13459	97	25	financial	financial	ADJ
fueconorg-13459	97	26	sector	sector	NOUN
fueconorg-13459	97	27	,	,	PUNCT
fueconorg-13459	97	28	so	so	SCONJ
fueconorg-13459	97	29	a	a	DET
fueconorg-13459	97	30	total	total	NOUN
fueconorg-13459	97	31	of	of	ADP
fueconorg-13459	97	32	175	175	NUM
fueconorg-13459	97	33	companies	company	NOUN
fueconorg-13459	97	34	have	have	AUX
fueconorg-13459	97	35	been	be	AUX
fueconorg-13459	97	36	analyzed	analyze	VERB
fueconorg-13459	97	37	.	.	PUNCT
fueconorg-13459	98	1	of	of	ADP
fueconorg-13459	98	2	these	these	PRON
fueconorg-13459	98	3	,	,	PUNCT
fueconorg-13459	98	4	reports	report	NOUN
fueconorg-13459	98	5	are	be	AUX
fueconorg-13459	98	6	available	available	ADJ
fueconorg-13459	98	7	for	for	ADP
fueconorg-13459	98	8	2	2	NUM
fueconorg-13459	98	9	companies	company	NOUN
fueconorg-13459	98	10	for	for	ADP
fueconorg-13459	98	11	1	1	NUM
fueconorg-13459	98	12	year	year	NOUN
fueconorg-13459	98	13	,	,	PUNCT
fueconorg-13459	98	14	for	for	ADP
fueconorg-13459	98	15	10	10	NUM
fueconorg-13459	98	16	companies	company	NOUN
fueconorg-13459	98	17	for	for	ADP
fueconorg-13459	98	18	2	2	NUM
fueconorg-13459	98	19	years	year	NOUN
fueconorg-13459	98	20	,	,	PUNCT
fueconorg-13459	98	21	while	while	SCONJ
fueconorg-13459	98	22	for	for	ADP
fueconorg-13459	98	23	163	163	NUM
fueconorg-13459	98	24	companies	company	NOUN
fueconorg-13459	98	25	reports	report	NOUN
fueconorg-13459	98	26	are	be	AUX
fueconorg-13459	98	27	available	available	ADJ
fueconorg-13459	98	28	for	for	ADP
fueconorg-13459	98	29	a	a	DET
fueconorg-13459	98	30	three	three	NUM
fueconorg-13459	98	31	-	-	PUNCT
fueconorg-13459	98	32	year	year	NOUN
fueconorg-13459	98	33	period	period	NOUN
fueconorg-13459	98	34	.	.	PUNCT
fueconorg-13459	99	1	in	in	ADP
fueconorg-13459	99	2	the	the	DET
fueconorg-13459	99	3	final	final	ADJ
fueconorg-13459	99	4	analysis	analysis	NOUN
fueconorg-13459	99	5	,	,	PUNCT
fueconorg-13459	99	6	511	511	NUM
fueconorg-13459	99	7	auditors	auditor	NOUN
fueconorg-13459	99	8	’	’	PART
fueconorg-13459	99	9	reports	report	NOUN
fueconorg-13459	99	10	,	,	PUNCT
fueconorg-13459	99	11	previously	previously	ADV
fueconorg-13459	99	12	collected	collect	VERB
fueconorg-13459	99	13	manually	manually	ADV
fueconorg-13459	99	14	,	,	PUNCT
fueconorg-13459	99	15	have	have	AUX
fueconorg-13459	99	16	been	be	AUX
fueconorg-13459	99	17	analyzed	analyze	VERB
fueconorg-13459	99	18	.	.	PUNCT
fueconorg-13459	100	1	4	4	X
fueconorg-13459	100	2	.	.	X
fueconorg-13459	100	3	analysis	analysis	NOUN
fueconorg-13459	100	4	of	of	ADP
fueconorg-13459	100	5	research	research	NOUN
fueconorg-13459	100	6	results	result	VERB
fueconorg-13459	100	7	4.1	4.1	NUM
fueconorg-13459	100	8	.	.	PUNCT
fueconorg-13459	101	1	analysis	analysis	NOUN
fueconorg-13459	101	2	of	of	ADP
fueconorg-13459	101	3	the	the	DET
fueconorg-13459	101	4	audit	audit	NOUN
fueconorg-13459	101	5	opinion	opinion	NOUN
fueconorg-13459	101	6	regarding	regard	VERB
fueconorg-13459	101	7	the	the	DET
fueconorg-13459	101	8	going	go	VERB
fueconorg-13459	101	9	concern	concern	NOUN
fueconorg-13459	101	10	assumption	assumption	NOUN
fueconorg-13459	101	11	the	the	DET
fueconorg-13459	101	12	situation	situation	NOUN
fueconorg-13459	101	13	when	when	SCONJ
fueconorg-13459	101	14	going	go	VERB
fueconorg-13459	101	15	concern	concern	NOUN
fueconorg-13459	101	16	assumption	assumption	NOUN
fueconorg-13459	101	17	is	be	AUX
fueconorg-13459	101	18	threatened	threaten	VERB
fueconorg-13459	101	19	affects	affect	VERB
fueconorg-13459	101	20	the	the	DET
fueconorg-13459	101	21	auditor	auditor	NOUN
fueconorg-13459	101	22	’s	’s	PART
fueconorg-13459	101	23	report	report	NOUN
fueconorg-13459	101	24	,	,	PUNCT
fueconorg-13459	101	25	while	while	SCONJ
fueconorg-13459	101	26	the	the	DET
fueconorg-13459	101	27	audit	audit	NOUN
fueconorg-13459	101	28	opinion	opinion	NOUN
fueconorg-13459	101	29	depends	depend	VERB
fueconorg-13459	101	30	on	on	ADP
fueconorg-13459	101	31	whether	whether	SCONJ
fueconorg-13459	101	32	the	the	DET
fueconorg-13459	101	33	company	company	NOUN
fueconorg-13459	101	34	’s	’s	PART
fueconorg-13459	101	35	management	management	NOUN
fueconorg-13459	101	36	has	have	AUX
fueconorg-13459	101	37	adequately	adequately	ADV
fueconorg-13459	101	38	disclosed	disclose	VERB
fueconorg-13459	101	39	material	material	ADJ
fueconorg-13459	101	40	uncertainty	uncertainty	NOUN
fueconorg-13459	101	41	in	in	ADP
fueconorg-13459	101	42	the	the	DET
fueconorg-13459	101	43	financial	financial	ADJ
fueconorg-13459	101	44	statements	statement	NOUN
fueconorg-13459	101	45	.	.	PUNCT
fueconorg-13459	102	1	table	table	NOUN
fueconorg-13459	102	2	2	2	NUM
fueconorg-13459	102	3	presents	present	VERB
fueconorg-13459	102	4	different	different	ADJ
fueconorg-13459	102	5	cases	case	NOUN
fueconorg-13459	102	6	,	,	PUNCT
fueconorg-13459	102	7	depending	depend	VERB
fueconorg-13459	102	8	on	on	ADP
fueconorg-13459	102	9	the	the	DET
fueconorg-13459	102	10	specific	specific	ADJ
fueconorg-13459	102	11	circumstances	circumstance	NOUN
fueconorg-13459	102	12	.	.	PUNCT
fueconorg-13459	103	1	table	table	NOUN
fueconorg-13459	103	2	2	2	NUM
fueconorg-13459	103	3	types	type	NOUN
fueconorg-13459	103	4	of	of	ADP
fueconorg-13459	103	5	auditor	auditor	NOUN
fueconorg-13459	103	6	reporting	reporting	NOUN
fueconorg-13459	103	7	regarding	regard	VERB
fueconorg-13459	103	8	the	the	DET
fueconorg-13459	103	9	going	go	VERB
fueconorg-13459	103	10	concern	concern	NOUN
fueconorg-13459	103	11	assumption	assumption	NOUN
fueconorg-13459	103	12	of	of	ADP
fueconorg-13459	103	13	the	the	DET
fueconorg-13459	103	14	analyzed	analyze	VERB
fueconorg-13459	103	15	companies	company	NOUN
fueconorg-13459	103	16	method	method	NOUN
fueconorg-13459	103	17	of	of	ADP
fueconorg-13459	103	18	auditor	auditor	NOUN
fueconorg-13459	103	19	reporting	reporting	NOUN
fueconorg-13459	103	20	regarding	regard	VERB
fueconorg-13459	103	21	the	the	DET
fueconorg-13459	103	22	going	go	VERB
fueconorg-13459	103	23	concern	concern	NOUN
fueconorg-13459	103	24	assumption	assumption	NOUN
fueconorg-13459	103	25	2021	2021	NUM
fueconorg-13459	103	26	2022	2022	NUM
fueconorg-13459	103	27	2023	2023	NUM
fueconorg-13459	103	28	total	total	NOUN
fueconorg-13459	103	29	no	no	INTJ
fueconorg-13459	103	30	.	.	PUNCT
fueconorg-13459	104	1	%	%	INTJ
fueconorg-13459	104	2	no	no	INTJ
fueconorg-13459	104	3	.	.	PUNCT
fueconorg-13459	105	1	%	%	INTJ
fueconorg-13459	105	2	no	no	INTJ
fueconorg-13459	105	3	.	.	PUNCT
fueconorg-13459	106	1	%	%	INTJ
fueconorg-13459	106	2	no	no	INTJ
fueconorg-13459	106	3	.	.	PUNCT
fueconorg-13459	107	1	(	(	PUNCT
fueconorg-13459	107	2	а	а	NOUN
fueconorg-13459	107	3	)	)	PUNCT
fueconorg-13459	107	4	unmodified	unmodified	ADJ
fueconorg-13459	107	5	opinions	opinion	NOUN
fueconorg-13459	107	6	with	with	ADP
fueconorg-13459	107	7	paragraphs	paragraph	NOUN
fueconorg-13459	107	8	material	material	NOUN
fueconorg-13459	107	9	uncertainty	uncertainty	NOUN
fueconorg-13459	107	10	related	relate	VERB
fueconorg-13459	107	11	to	to	ADP
fueconorg-13459	107	12	going	go	VERB
fueconorg-13459	107	13	concern	concern	NOUN
fueconorg-13459	107	14	or	or	CCONJ
fueconorg-13459	107	15	eom	eom	PROPN
fueconorg-13459	107	16	21	21	NUM
fueconorg-13459	107	17	4.1	4.1	NUM
fueconorg-13459	107	18	21	21	NUM
fueconorg-13459	107	19	4.1	4.1	NUM
fueconorg-13459	107	20	18	18	NUM
fueconorg-13459	107	21	3.5	3.5	NUM
fueconorg-13459	107	22	60	60	NUM
fueconorg-13459	107	23	(	(	PUNCT
fueconorg-13459	107	24	b	b	NOUN
fueconorg-13459	107	25	)	)	PUNCT
fueconorg-13459	107	26	maos	maos	NOUN
fueconorg-13459	107	27	with	with	ADP
fueconorg-13459	107	28	paragraphs	paragraph	NOUN
fueconorg-13459	107	29	material	material	NOUN
fueconorg-13459	107	30	uncertainty	uncertainty	NOUN
fueconorg-13459	107	31	related	relate	VERB
fueconorg-13459	107	32	to	to	ADP
fueconorg-13459	107	33	going	go	VERB
fueconorg-13459	107	34	concern	concern	NOUN
fueconorg-13459	107	35	or	or	CCONJ
fueconorg-13459	107	36	eom	eom	PROPN
fueconorg-13459	107	37	25	25	NUM
fueconorg-13459	107	38	4.9	4.9	NUM
fueconorg-13459	107	39	28	28	NUM
fueconorg-13459	107	40	5.5	5.5	NUM
fueconorg-13459	107	41	30	30	NUM
fueconorg-13459	107	42	5.9	5.9	NUM
fueconorg-13459	107	43	83	83	NUM
fueconorg-13459	107	44	(	(	PUNCT
fueconorg-13459	107	45	c	c	NOUN
fueconorg-13459	107	46	)	)	PUNCT
fueconorg-13459	107	47	maos	maos	NOUN
fueconorg-13459	107	48	with	with	ADP
fueconorg-13459	107	49	modification	modification	NOUN
fueconorg-13459	107	50	on	on	ADP
fueconorg-13459	107	51	going	go	VERB
fueconorg-13459	107	52	concern	concern	NOUN
fueconorg-13459	107	53	assumption	assumption	NOUN
fueconorg-13459	107	54	17	17	NUM
fueconorg-13459	107	55	3.3	3.3	NUM
fueconorg-13459	107	56	17	17	NUM
fueconorg-13459	107	57	3.3	3.3	NUM
fueconorg-13459	107	58	16	16	NUM
fueconorg-13459	107	59	3.1	3.1	NUM
fueconorg-13459	107	60	50	50	NUM
fueconorg-13459	107	61	total	total	NOUN
fueconorg-13459	107	62	63	63	NUM
fueconorg-13459	107	63	12.3	12.3	NUM
fueconorg-13459	107	64	66	66	NUM
fueconorg-13459	107	65	12.9	12.9	NUM
fueconorg-13459	107	66	64	64	NUM
fueconorg-13459	107	67	12.5	12.5	NUM
fueconorg-13459	107	68	193	193	NUM
fueconorg-13459	107	69	source	source	NOUN
fueconorg-13459	107	70	:	:	PUNCT
fueconorg-13459	107	71	author	author	NOUN
fueconorg-13459	107	72	of	of	ADP
fueconorg-13459	107	73	the	the	DET
fueconorg-13459	107	74	511	511	NUM
fueconorg-13459	107	75	auditors	auditor	NOUN
fueconorg-13459	107	76	’	’	PART
fueconorg-13459	107	77	reports	report	NOUN
fueconorg-13459	107	78	analyzed	analyze	VERB
fueconorg-13459	107	79	,	,	PUNCT
fueconorg-13459	107	80	in	in	ADP
fueconorg-13459	107	81	193	193	NUM
fueconorg-13459	107	82	of	of	ADP
fueconorg-13459	107	83	the	the	DET
fueconorg-13459	107	84	reports	report	NOUN
fueconorg-13459	107	85	,	,	PUNCT
fueconorg-13459	107	86	auditors	auditor	NOUN
fueconorg-13459	107	87	reported	report	VERB
fueconorg-13459	107	88	on	on	ADP
fueconorg-13459	107	89	issues	issue	NOUN
fueconorg-13459	107	90	related	relate	VERB
fueconorg-13459	107	91	to	to	ADP
fueconorg-13459	107	92	going	go	VERB
fueconorg-13459	107	93	concern	concern	NOUN
fueconorg-13459	107	94	,	,	PUNCT
fueconorg-13459	107	95	which	which	PRON
fueconorg-13459	107	96	is	be	AUX
fueconorg-13459	107	97	37.8	37.8	NUM
fueconorg-13459	107	98	%	%	NOUN
fueconorg-13459	107	99	.	.	PUNCT
fueconorg-13459	108	1	of	of	ADP
fueconorg-13459	108	2	these	these	PRON
fueconorg-13459	108	3	,	,	PUNCT
fueconorg-13459	108	4	the	the	DET
fueconorg-13459	108	5	most	most	ADV
fueconorg-13459	108	6	common	common	ADJ
fueconorg-13459	108	7	are	be	AUX
fueconorg-13459	108	8	reports	report	NOUN
fueconorg-13459	108	9	,	,	PUNCT
fueconorg-13459	108	10	namely	namely	ADV
fueconorg-13459	108	11	as	as	ADV
fueconorg-13459	108	12	many	many	ADJ
fueconorg-13459	108	13	as	as	ADP
fueconorg-13459	108	14	83	83	NUM
fueconorg-13459	108	15	,	,	PUNCT
fueconorg-13459	108	16	in	in	ADP
fueconorg-13459	108	17	which	which	PRON
fueconorg-13459	108	18	the	the	DET
fueconorg-13459	108	19	auditor	auditor	NOUN
fueconorg-13459	108	20	used	use	VERB
fueconorg-13459	108	21	separate	separate	ADJ
fueconorg-13459	108	22	paragraphs	paragraph	NOUN
fueconorg-13459	108	23	(	(	PUNCT
fueconorg-13459	108	24	mentioned	mention	VERB
fueconorg-13459	108	25	above	above	ADV
fueconorg-13459	108	26	)	)	PUNCT
fueconorg-13459	108	27	to	to	PART
fueconorg-13459	108	28	state	state	VERB
fueconorg-13459	108	29	that	that	SCONJ
fueconorg-13459	108	30	the	the	DET
fueconorg-13459	108	31	application	application	NOUN
fueconorg-13459	108	32	of	of	ADP
fueconorg-13459	108	33	the	the	DET
fueconorg-13459	108	34	going	go	VERB
fueconorg-13459	108	35	concern	concern	NOUN
fueconorg-13459	108	36	basis	basis	NOUN
fueconorg-13459	108	37	of	of	ADP
fueconorg-13459	108	38	accounting	accounting	NOUN
fueconorg-13459	108	39	is	be	AUX
fueconorg-13459	108	40	appropriate	appropriate	ADJ
fueconorg-13459	108	41	,	,	PUNCT
fueconorg-13459	108	42	although	although	SCONJ
fueconorg-13459	108	43	there	there	PRON
fueconorg-13459	108	44	auditors	auditor	NOUN
fueconorg-13459	108	45	’	’	PART
fueconorg-13459	108	46	tendency	tendency	NOUN
fueconorg-13459	108	47	to	to	PART
fueconorg-13459	108	48	issue	issue	VERB
fueconorg-13459	108	49	going	go	VERB
fueconorg-13459	108	50	concern	concern	ADJ
fueconorg-13459	108	51	opinions	opinion	NOUN
fueconorg-13459	108	52	:	:	PUNCT
fueconorg-13459	108	53	evidence	evidence	NOUN
fueconorg-13459	108	54	from	from	ADP
fueconorg-13459	108	55	serbian	serbian	ADJ
fueconorg-13459	108	56	capital	capital	NOUN
fueconorg-13459	108	57	market	market	NOUN
fueconorg-13459	108	58	39	39	NUM
fueconorg-13459	108	59	is	be	AUX
fueconorg-13459	108	60	a	a	DET
fueconorg-13459	108	61	material	material	ADJ
fueconorg-13459	108	62	uncertainty	uncertainty	NOUN
fueconorg-13459	108	63	,	,	PUNCT
fueconorg-13459	108	64	which	which	PRON
fueconorg-13459	108	65	is	be	AUX
fueconorg-13459	108	66	adequately	adequately	ADV
fueconorg-13459	108	67	disclosed	disclose	VERB
fueconorg-13459	108	68	in	in	ADP
fueconorg-13459	108	69	the	the	DET
fueconorg-13459	108	70	financial	financial	ADJ
fueconorg-13459	108	71	statements	statement	NOUN
fueconorg-13459	108	72	(	(	PUNCT
fueconorg-13459	108	73	table	table	NOUN
fueconorg-13459	108	74	2	2	NUM
fueconorg-13459	108	75	,	,	PUNCT
fueconorg-13459	108	76	case	case	NOUN
fueconorg-13459	108	77	(	(	PUNCT
fueconorg-13459	108	78	b	b	NOUN
fueconorg-13459	108	79	)	)	PUNCT
fueconorg-13459	108	80	)	)	PUNCT
fueconorg-13459	108	81	.	.	PUNCT
fueconorg-13459	109	1	the	the	DET
fueconorg-13459	109	2	auditor	auditor	NOUN
fueconorg-13459	109	3	discussed	discuss	VERB
fueconorg-13459	109	4	with	with	ADP
fueconorg-13459	109	5	management	management	NOUN
fueconorg-13459	109	6	its	its	PRON
fueconorg-13459	109	7	plans	plan	NOUN
fueconorg-13459	109	8	for	for	ADP
fueconorg-13459	109	9	resolving	resolve	VERB
fueconorg-13459	109	10	the	the	DET
fueconorg-13459	109	11	problems	problem	NOUN
fueconorg-13459	109	12	identified	identify	VERB
fueconorg-13459	109	13	.	.	PUNCT
fueconorg-13459	110	1	the	the	DET
fueconorg-13459	110	2	most	most	ADV
fueconorg-13459	110	3	common	common	ADJ
fueconorg-13459	110	4	plan	plan	NOUN
fueconorg-13459	110	5	is	be	AUX
fueconorg-13459	110	6	the	the	DET
fueconorg-13459	110	7	letter	letter	NOUN
fueconorg-13459	110	8	of	of	ADP
fueconorg-13459	110	9	support	support	NOUN
fueconorg-13459	110	10	from	from	ADP
fueconorg-13459	110	11	the	the	DET
fueconorg-13459	110	12	company	company	NOUN
fueconorg-13459	110	13	's	's	PART
fueconorg-13459	110	14	owner	owner	NOUN
fueconorg-13459	110	15	,	,	PUNCT
fueconorg-13459	110	16	by	by	ADP
fueconorg-13459	110	17	which	which	PRON
fueconorg-13459	110	18	he	he	PRON
fueconorg-13459	110	19	or	or	CCONJ
fueconorg-13459	110	20	she	she	PRON
fueconorg-13459	110	21	confirms	confirm	VERB
fueconorg-13459	110	22	the	the	DET
fueconorg-13459	110	23	intention	intention	NOUN
fueconorg-13459	110	24	to	to	PART
fueconorg-13459	110	25	continuously	continuously	ADV
fueconorg-13459	110	26	financially	financially	ADV
fueconorg-13459	110	27	support	support	VERB
fueconorg-13459	110	28	the	the	DET
fueconorg-13459	110	29	company	company	NOUN
fueconorg-13459	110	30	's	's	PART
fueconorg-13459	110	31	operations	operation	NOUN
fueconorg-13459	110	32	and	and	CCONJ
fueconorg-13459	110	33	guarantee	guarantee	VERB
fueconorg-13459	110	34	the	the	DET
fueconorg-13459	110	35	fulfillment	fulfillment	NOUN
fueconorg-13459	110	36	of	of	ADP
fueconorg-13459	110	37	its	its	PRON
fueconorg-13459	110	38	obligations	obligation	NOUN
fueconorg-13459	110	39	with	with	ADP
fueconorg-13459	110	40	his	his	PRON
fueconorg-13459	110	41	or	or	CCONJ
fueconorg-13459	110	42	her	her	PRON
fueconorg-13459	110	43	personal	personal	ADJ
fueconorg-13459	110	44	assets	asset	NOUN
fueconorg-13459	110	45	.	.	PUNCT
fueconorg-13459	111	1	in	in	ADP
fueconorg-13459	111	2	addition	addition	NOUN
fueconorg-13459	111	3	,	,	PUNCT
fueconorg-13459	111	4	different	different	ADJ
fueconorg-13459	111	5	plans	plan	NOUN
fueconorg-13459	111	6	are	be	AUX
fueconorg-13459	111	7	often	often	ADV
fueconorg-13459	111	8	mentioned	mention	VERB
fueconorg-13459	111	9	,	,	PUNCT
fueconorg-13459	111	10	such	such	ADJ
fueconorg-13459	111	11	as	as	ADP
fueconorg-13459	111	12	:	:	PUNCT
fueconorg-13459	111	13	adopting	adopt	VERB
fueconorg-13459	111	14	a	a	DET
fueconorg-13459	111	15	reorganization	reorganization	NOUN
fueconorg-13459	111	16	plan	plan	NOUN
fueconorg-13459	111	17	to	to	PART
fueconorg-13459	111	18	reduce	reduce	VERB
fueconorg-13459	111	19	the	the	DET
fueconorg-13459	111	20	overall	overall	ADJ
fueconorg-13459	111	21	debt	debt	NOUN
fueconorg-13459	111	22	burden	burden	NOUN
fueconorg-13459	111	23	,	,	PUNCT
fueconorg-13459	111	24	changing	change	VERB
fueconorg-13459	111	25	the	the	DET
fueconorg-13459	111	26	management	management	NOUN
fueconorg-13459	111	27	structure	structure	NOUN
fueconorg-13459	111	28	,	,	PUNCT
fueconorg-13459	111	29	reducing	reduce	VERB
fueconorg-13459	111	30	business	business	NOUN
fueconorg-13459	111	31	activities	activity	NOUN
fueconorg-13459	111	32	to	to	ADP
fueconorg-13459	111	33	a	a	DET
fueconorg-13459	111	34	minimum	minimum	NOUN
fueconorg-13459	111	35	in	in	ADP
fueconorg-13459	111	36	anticipation	anticipation	NOUN
fueconorg-13459	111	37	of	of	ADP
fueconorg-13459	111	38	the	the	DET
fueconorg-13459	111	39	company	company	NOUN
fueconorg-13459	111	40	takeover	takeover	NOUN
fueconorg-13459	111	41	by	by	ADP
fueconorg-13459	111	42	a	a	DET
fueconorg-13459	111	43	strategic	strategic	ADJ
fueconorg-13459	111	44	partner	partner	NOUN
fueconorg-13459	111	45	,	,	PUNCT
fueconorg-13459	111	46	selling	sell	VERB
fueconorg-13459	111	47	part	part	NOUN
fueconorg-13459	111	48	of	of	ADP
fueconorg-13459	111	49	the	the	DET
fueconorg-13459	111	50	real	real	ADJ
fueconorg-13459	111	51	estate	estate	NOUN
fueconorg-13459	111	52	,	,	PUNCT
fueconorg-13459	111	53	leasing	lease	VERB
fueconorg-13459	111	54	investment	investment	NOUN
fueconorg-13459	111	55	properties	property	NOUN
fueconorg-13459	111	56	,	,	PUNCT
fueconorg-13459	111	57	conquering	conquer	VERB
fueconorg-13459	111	58	new	new	ADJ
fueconorg-13459	111	59	markets	market	NOUN
fueconorg-13459	111	60	,	,	PUNCT
fueconorg-13459	111	61	increasing	increase	VERB
fueconorg-13459	111	62	business	business	NOUN
fueconorg-13459	111	63	efficiency	efficiency	NOUN
fueconorg-13459	111	64	,	,	PUNCT
fueconorg-13459	111	65	etc	etc	X
fueconorg-13459	111	66	.	.	X
fueconorg-13459	112	1	however	however	ADV
fueconorg-13459	112	2	,	,	PUNCT
fueconorg-13459	112	3	although	although	SCONJ
fueconorg-13459	112	4	the	the	DET
fueconorg-13459	112	5	opinion	opinion	NOUN
fueconorg-13459	112	6	regarding	regard	VERB
fueconorg-13459	112	7	the	the	DET
fueconorg-13459	112	8	going	go	VERB
fueconorg-13459	112	9	concern	concern	NOUN
fueconorg-13459	112	10	was	be	AUX
fueconorg-13459	112	11	not	not	PART
fueconorg-13459	112	12	modified	modify	VERB
fueconorg-13459	112	13	,	,	PUNCT
fueconorg-13459	112	14	there	there	PRON
fueconorg-13459	112	15	are	be	VERB
fueconorg-13459	112	16	other	other	ADJ
fueconorg-13459	112	17	indicators	indicator	NOUN
fueconorg-13459	112	18	that	that	PRON
fueconorg-13459	112	19	prompted	prompt	VERB
fueconorg-13459	112	20	the	the	DET
fueconorg-13459	112	21	auditors	auditor	NOUN
fueconorg-13459	112	22	to	to	PART
fueconorg-13459	112	23	modify	modify	VERB
fueconorg-13459	112	24	their	their	PRON
fueconorg-13459	112	25	opinion	opinion	NOUN
fueconorg-13459	112	26	.	.	PUNCT
fueconorg-13459	113	1	the	the	DET
fueconorg-13459	113	2	average	average	ADJ
fueconorg-13459	113	3	rate	rate	NOUN
fueconorg-13459	113	4	of	of	ADP
fueconorg-13459	113	5	these	these	DET
fueconorg-13459	113	6	auditors	auditor	NOUN
fueconorg-13459	113	7	’	’	PART
fueconorg-13459	113	8	reports	report	NOUN
fueconorg-13459	113	9	over	over	ADP
fueconorg-13459	113	10	the	the	DET
fueconorg-13459	113	11	observed	observed	ADJ
fueconorg-13459	113	12	period	period	NOUN
fueconorg-13459	113	13	is	be	AUX
fueconorg-13459	113	14	5.4	5.4	NUM
fueconorg-13459	113	15	%	%	NOUN
fueconorg-13459	113	16	compared	compare	VERB
fueconorg-13459	113	17	to	to	ADP
fueconorg-13459	113	18	all	all	DET
fueconorg-13459	113	19	reports	report	NOUN
fueconorg-13459	113	20	issued	issue	VERB
fueconorg-13459	113	21	.	.	PUNCT
fueconorg-13459	114	1	in	in	ADP
fueconorg-13459	114	2	a	a	DET
fueconorg-13459	114	3	slightly	slightly	ADV
fueconorg-13459	114	4	smaller	small	ADJ
fueconorg-13459	114	5	number	number	NOUN
fueconorg-13459	114	6	of	of	ADP
fueconorg-13459	114	7	reports	report	NOUN
fueconorg-13459	114	8	,	,	PUNCT
fueconorg-13459	114	9	60	60	NUM
fueconorg-13459	114	10	of	of	ADP
fueconorg-13459	114	11	them	they	PRON
fueconorg-13459	114	12	,	,	PUNCT
fueconorg-13459	114	13	the	the	DET
fueconorg-13459	114	14	auditor	auditor	NOUN
fueconorg-13459	114	15	agrees	agree	VERB
fueconorg-13459	114	16	with	with	ADP
fueconorg-13459	114	17	management	management	NOUN
fueconorg-13459	114	18	that	that	SCONJ
fueconorg-13459	114	19	the	the	DET
fueconorg-13459	114	20	application	application	NOUN
fueconorg-13459	114	21	of	of	ADP
fueconorg-13459	114	22	the	the	DET
fueconorg-13459	114	23	going	go	VERB
fueconorg-13459	114	24	concern	concern	NOUN
fueconorg-13459	114	25	basis	basis	NOUN
fueconorg-13459	114	26	of	of	ADP
fueconorg-13459	114	27	accounting	accounting	NOUN
fueconorg-13459	114	28	is	be	AUX
fueconorg-13459	114	29	appropriate	appropriate	ADJ
fueconorg-13459	114	30	,	,	PUNCT
fueconorg-13459	114	31	and	and	CCONJ
fueconorg-13459	114	32	that	that	SCONJ
fueconorg-13459	114	33	the	the	DET
fueconorg-13459	114	34	material	material	ADJ
fueconorg-13459	114	35	uncertainty	uncertainty	NOUN
fueconorg-13459	114	36	is	be	AUX
fueconorg-13459	114	37	adequately	adequately	ADV
fueconorg-13459	114	38	disclosed	disclose	VERB
fueconorg-13459	114	39	in	in	ADP
fueconorg-13459	114	40	the	the	DET
fueconorg-13459	114	41	financial	financial	ADJ
fueconorg-13459	114	42	statements	statement	NOUN
fueconorg-13459	114	43	(	(	PUNCT
fueconorg-13459	114	44	table	table	NOUN
fueconorg-13459	114	45	2	2	NUM
fueconorg-13459	114	46	,	,	PUNCT
fueconorg-13459	114	47	case	case	NOUN
fueconorg-13459	114	48	(	(	PUNCT
fueconorg-13459	114	49	a	a	NOUN
fueconorg-13459	114	50	)	)	PUNCT
fueconorg-13459	114	51	)	)	PUNCT
fueconorg-13459	114	52	.	.	PUNCT
fueconorg-13459	115	1	it	it	PRON
fueconorg-13459	115	2	is	be	AUX
fueconorg-13459	115	3	important	important	ADJ
fueconorg-13459	115	4	to	to	PART
fueconorg-13459	115	5	note	note	VERB
fueconorg-13459	115	6	here	here	ADV
fueconorg-13459	115	7	that	that	SCONJ
fueconorg-13459	115	8	the	the	DET
fueconorg-13459	115	9	auditor	auditor	NOUN
fueconorg-13459	115	10	's	's	PART
fueconorg-13459	115	11	opinion	opinion	NOUN
fueconorg-13459	115	12	was	be	AUX
fueconorg-13459	115	13	not	not	PART
fueconorg-13459	115	14	modified	modify	VERB
fueconorg-13459	115	15	on	on	ADP
fueconorg-13459	115	16	this	this	DET
fueconorg-13459	115	17	issue	issue	NOUN
fueconorg-13459	115	18	,	,	PUNCT
fueconorg-13459	115	19	nor	nor	CCONJ
fueconorg-13459	115	20	on	on	ADP
fueconorg-13459	115	21	any	any	DET
fueconorg-13459	115	22	other	other	ADJ
fueconorg-13459	115	23	issue	issue	NOUN
fueconorg-13459	115	24	.	.	PUNCT
fueconorg-13459	116	1	the	the	DET
fueconorg-13459	116	2	average	average	ADJ
fueconorg-13459	116	3	rate	rate	NOUN
fueconorg-13459	116	4	of	of	ADP
fueconorg-13459	116	5	such	such	ADJ
fueconorg-13459	116	6	auditors	auditor	NOUN
fueconorg-13459	116	7	’	’	PART
fueconorg-13459	116	8	reports	report	NOUN
fueconorg-13459	116	9	over	over	ADP
fueconorg-13459	116	10	the	the	DET
fueconorg-13459	116	11	observed	observed	ADJ
fueconorg-13459	116	12	period	period	NOUN
fueconorg-13459	116	13	is	be	AUX
fueconorg-13459	116	14	3.9	3.9	NUM
fueconorg-13459	116	15	%	%	NOUN
fueconorg-13459	116	16	in	in	ADP
fueconorg-13459	116	17	relation	relation	NOUN
fueconorg-13459	116	18	to	to	ADP
fueconorg-13459	116	19	all	all	DET
fueconorg-13459	116	20	reports	report	NOUN
fueconorg-13459	116	21	issued	issue	VERB
fueconorg-13459	116	22	.	.	PUNCT
fueconorg-13459	117	1	finally	finally	ADV
fueconorg-13459	117	2	,	,	PUNCT
fueconorg-13459	117	3	in	in	ADP
fueconorg-13459	117	4	50	50	NUM
fueconorg-13459	117	5	of	of	ADP
fueconorg-13459	117	6	the	the	DET
fueconorg-13459	117	7	analyzed	analyze	VERB
fueconorg-13459	117	8	reports	report	NOUN
fueconorg-13459	117	9	,	,	PUNCT
fueconorg-13459	117	10	the	the	DET
fueconorg-13459	117	11	auditors	auditor	NOUN
fueconorg-13459	117	12	,	,	PUNCT
fueconorg-13459	117	13	expressing	express	VERB
fueconorg-13459	117	14	various	various	ADJ
fueconorg-13459	117	15	types	type	NOUN
fueconorg-13459	117	16	of	of	ADP
fueconorg-13459	117	17	disagreement	disagreement	NOUN
fueconorg-13459	117	18	with	with	ADP
fueconorg-13459	117	19	management	management	NOUN
fueconorg-13459	117	20	regarding	regard	VERB
fueconorg-13459	117	21	the	the	DET
fueconorg-13459	117	22	assessment	assessment	NOUN
fueconorg-13459	117	23	made	make	VERB
fueconorg-13459	117	24	,	,	PUNCT
fueconorg-13459	117	25	were	be	AUX
fueconorg-13459	117	26	forced	force	VERB
fueconorg-13459	117	27	to	to	PART
fueconorg-13459	117	28	modify	modify	VERB
fueconorg-13459	117	29	their	their	PRON
fueconorg-13459	117	30	opinion	opinion	NOUN
fueconorg-13459	117	31	on	on	ADP
fueconorg-13459	117	32	going	go	VERB
fueconorg-13459	117	33	concern	concern	NOUN
fueconorg-13459	117	34	(	(	PUNCT
fueconorg-13459	117	35	table	table	NOUN
fueconorg-13459	117	36	2	2	NUM
fueconorg-13459	117	37	,	,	PUNCT
fueconorg-13459	117	38	case	case	NOUN
fueconorg-13459	117	39	(	(	PUNCT
fueconorg-13459	117	40	c	c	NOUN
fueconorg-13459	117	41	)	)	PUNCT
fueconorg-13459	117	42	)	)	PUNCT
fueconorg-13459	117	43	.	.	PUNCT
fueconorg-13459	118	1	specifically	specifically	ADV
fueconorg-13459	118	2	,	,	PUNCT
fueconorg-13459	118	3	the	the	DET
fueconorg-13459	118	4	auditors	auditor	NOUN
fueconorg-13459	118	5	stated	state	VERB
fueconorg-13459	118	6	in	in	ADP
fueconorg-13459	118	7	the	the	DET
fueconorg-13459	118	8	basis	basis	NOUN
fueconorg-13459	118	9	for	for	ADP
fueconorg-13459	118	10	qualified	qualified	ADJ
fueconorg-13459	118	11	opinion	opinion	NOUN
fueconorg-13459	118	12	paragraph	paragraph	NOUN
fueconorg-13459	118	13	that	that	SCONJ
fueconorg-13459	118	14	the	the	DET
fueconorg-13459	118	15	application	application	NOUN
fueconorg-13459	118	16	of	of	ADP
fueconorg-13459	118	17	the	the	DET
fueconorg-13459	118	18	going	go	VERB
fueconorg-13459	118	19	concern	concern	NOUN
fueconorg-13459	118	20	basis	basis	NOUN
fueconorg-13459	118	21	of	of	ADP
fueconorg-13459	118	22	accounting	accounting	NOUN
fueconorg-13459	118	23	is	be	AUX
fueconorg-13459	118	24	appropriate	appropriate	ADJ
fueconorg-13459	118	25	,	,	PUNCT
fueconorg-13459	118	26	but	but	CCONJ
fueconorg-13459	118	27	that	that	SCONJ
fueconorg-13459	118	28	there	there	PRON
fueconorg-13459	118	29	is	be	VERB
fueconorg-13459	118	30	a	a	DET
fueconorg-13459	118	31	material	material	ADJ
fueconorg-13459	118	32	uncertainty	uncertainty	NOUN
fueconorg-13459	118	33	that	that	PRON
fueconorg-13459	118	34	may	may	AUX
fueconorg-13459	118	35	cast	cast	VERB
fueconorg-13459	118	36	doubt	doubt	NOUN
fueconorg-13459	118	37	on	on	ADP
fueconorg-13459	118	38	the	the	DET
fueconorg-13459	118	39	company	company	NOUN
fueconorg-13459	118	40	’s	’s	PART
fueconorg-13459	118	41	ability	ability	NOUN
fueconorg-13459	118	42	to	to	PART
fueconorg-13459	118	43	continue	continue	VERB
fueconorg-13459	118	44	as	as	ADP
fueconorg-13459	118	45	a	a	DET
fueconorg-13459	118	46	going	go	VERB
fueconorg-13459	118	47	concern	concern	NOUN
fueconorg-13459	118	48	,	,	PUNCT
fueconorg-13459	118	49	and	and	CCONJ
fueconorg-13459	118	50	that	that	SCONJ
fueconorg-13459	118	51	the	the	DET
fueconorg-13459	118	52	financial	financial	ADJ
fueconorg-13459	118	53	statements	statement	NOUN
fueconorg-13459	118	54	do	do	AUX
fueconorg-13459	118	55	not	not	PART
fueconorg-13459	118	56	adequately	adequately	ADV
fueconorg-13459	118	57	present	present	VERB
fueconorg-13459	118	58	this	this	DET
fueconorg-13459	118	59	matter	matter	NOUN
fueconorg-13459	118	60	.	.	PUNCT
fueconorg-13459	119	1	of	of	ADP
fueconorg-13459	119	2	particular	particular	ADJ
fueconorg-13459	119	3	concern	concern	NOUN
fueconorg-13459	119	4	are	be	AUX
fueconorg-13459	119	5	financial	financial	ADJ
fueconorg-13459	119	6	statements	statement	NOUN
fueconorg-13459	119	7	prepared	prepare	VERB
fueconorg-13459	119	8	using	use	VERB
fueconorg-13459	119	9	the	the	DET
fueconorg-13459	119	10	going	go	VERB
fueconorg-13459	119	11	concern	concern	ADJ
fueconorg-13459	119	12	basis	basis	NOUN
fueconorg-13459	119	13	of	of	ADP
fueconorg-13459	119	14	accounting	accounting	NOUN
fueconorg-13459	119	15	,	,	PUNCT
fueconorg-13459	119	16	which	which	PRON
fueconorg-13459	119	17	,	,	PUNCT
fueconorg-13459	119	18	from	from	ADP
fueconorg-13459	119	19	the	the	DET
fueconorg-13459	119	20	auditor	auditor	NOUN
fueconorg-13459	119	21	’s	’s	PART
fueconorg-13459	119	22	point	point	NOUN
fueconorg-13459	119	23	of	of	ADP
fueconorg-13459	119	24	view	view	NOUN
fueconorg-13459	119	25	,	,	PUNCT
fueconorg-13459	119	26	is	be	AUX
fueconorg-13459	119	27	not	not	PART
fueconorg-13459	119	28	appropriate	appropriate	ADJ
fueconorg-13459	119	29	.	.	PUNCT
fueconorg-13459	120	1	the	the	DET
fueconorg-13459	120	2	auditors	auditor	NOUN
fueconorg-13459	120	3	were	be	AUX
fueconorg-13459	120	4	then	then	ADV
fueconorg-13459	120	5	required	require	VERB
fueconorg-13459	120	6	to	to	PART
fueconorg-13459	120	7	express	express	VERB
fueconorg-13459	120	8	an	an	DET
fueconorg-13459	120	9	adverse	adverse	ADJ
fueconorg-13459	120	10	opinion	opinion	NOUN
fueconorg-13459	120	11	and	and	CCONJ
fueconorg-13459	120	12	describe	describe	VERB
fueconorg-13459	120	13	the	the	DET
fueconorg-13459	120	14	circumstances	circumstance	NOUN
fueconorg-13459	120	15	that	that	PRON
fueconorg-13459	120	16	led	lead	VERB
fueconorg-13459	120	17	to	to	ADP
fueconorg-13459	120	18	this	this	DET
fueconorg-13459	120	19	opinion	opinion	NOUN
fueconorg-13459	120	20	in	in	ADP
fueconorg-13459	120	21	the	the	DET
fueconorg-13459	120	22	basis	basis	NOUN
fueconorg-13459	120	23	for	for	ADP
fueconorg-13459	120	24	adverse	adverse	ADJ
fueconorg-13459	120	25	opinion	opinion	NOUN
fueconorg-13459	120	26	paragraph	paragraph	NOUN
fueconorg-13459	120	27	.	.	PUNCT
fueconorg-13459	121	1	finally	finally	ADV
fueconorg-13459	121	2	,	,	PUNCT
fueconorg-13459	121	3	when	when	SCONJ
fueconorg-13459	121	4	the	the	DET
fueconorg-13459	121	5	auditors	auditor	NOUN
fueconorg-13459	121	6	were	be	AUX
fueconorg-13459	121	7	unable	unable	ADJ
fueconorg-13459	121	8	to	to	PART
fueconorg-13459	121	9	obtain	obtain	VERB
fueconorg-13459	121	10	appropriate	appropriate	ADJ
fueconorg-13459	121	11	evidence	evidence	NOUN
fueconorg-13459	121	12	regarding	regard	VERB
fueconorg-13459	121	13	management	management	NOUN
fueconorg-13459	121	14	’s	’s	PART
fueconorg-13459	121	15	use	use	NOUN
fueconorg-13459	121	16	of	of	ADP
fueconorg-13459	121	17	the	the	DET
fueconorg-13459	121	18	going	go	VERB
fueconorg-13459	121	19	concern	concern	NOUN
fueconorg-13459	121	20	basis	basis	NOUN
fueconorg-13459	121	21	of	of	ADP
fueconorg-13459	121	22	accounting	accounting	NOUN
fueconorg-13459	121	23	,	,	PUNCT
fueconorg-13459	121	24	or	or	CCONJ
fueconorg-13459	121	25	when	when	SCONJ
fueconorg-13459	121	26	they	they	PRON
fueconorg-13459	121	27	were	be	AUX
fueconorg-13459	121	28	unable	unable	ADJ
fueconorg-13459	121	29	to	to	PART
fueconorg-13459	121	30	obtain	obtain	VERB
fueconorg-13459	121	31	audit	audit	NOUN
fueconorg-13459	121	32	evidence	evidence	NOUN
fueconorg-13459	121	33	about	about	ADP
fueconorg-13459	121	34	management	management	NOUN
fueconorg-13459	121	35	’s	’s	PART
fueconorg-13459	121	36	plans	plan	NOUN
fueconorg-13459	121	37	to	to	PART
fueconorg-13459	121	38	address	address	VERB
fueconorg-13459	121	39	the	the	DET
fueconorg-13459	121	40	issue	issue	NOUN
fueconorg-13459	121	41	,	,	PUNCT
fueconorg-13459	121	42	they	they	PRON
fueconorg-13459	121	43	disclaimed	disclaim	VERB
fueconorg-13459	121	44	their	their	PRON
fueconorg-13459	121	45	opinion	opinion	NOUN
fueconorg-13459	121	46	.	.	PUNCT
fueconorg-13459	122	1	the	the	DET
fueconorg-13459	122	2	average	average	ADJ
fueconorg-13459	122	3	rate	rate	NOUN
fueconorg-13459	122	4	of	of	ADP
fueconorg-13459	122	5	such	such	ADJ
fueconorg-13459	122	6	auditors	auditor	NOUN
fueconorg-13459	122	7	’	’	PART
fueconorg-13459	122	8	reports	report	NOUN
fueconorg-13459	122	9	over	over	ADP
fueconorg-13459	122	10	the	the	DET
fueconorg-13459	122	11	observed	observed	ADJ
fueconorg-13459	122	12	period	period	NOUN
fueconorg-13459	122	13	is	be	AUX
fueconorg-13459	122	14	3.3	3.3	NUM
fueconorg-13459	122	15	%	%	NOUN
fueconorg-13459	122	16	compared	compare	VERB
fueconorg-13459	122	17	to	to	ADP
fueconorg-13459	122	18	all	all	DET
fueconorg-13459	122	19	reports	report	NOUN
fueconorg-13459	122	20	issued	issue	VERB
fueconorg-13459	122	21	.	.	PUNCT
fueconorg-13459	123	1	table	table	NOUN
fueconorg-13459	123	2	2	2	NUM
fueconorg-13459	123	3	shows	show	VERB
fueconorg-13459	123	4	that	that	SCONJ
fueconorg-13459	123	5	in	in	ADP
fueconorg-13459	123	6	the	the	DET
fueconorg-13459	123	7	period	period	NOUN
fueconorg-13459	123	8	2021	2021	NUM
fueconorg-13459	123	9	-	-	SYM
fueconorg-13459	123	10	2023	2023	NUM
fueconorg-13459	123	11	,	,	PUNCT
fueconorg-13459	123	12	the	the	DET
fueconorg-13459	123	13	average	average	ADJ
fueconorg-13459	123	14	rate	rate	NOUN
fueconorg-13459	123	15	of	of	ADP
fueconorg-13459	123	16	auditors	auditor	NOUN
fueconorg-13459	123	17	’	’	PART
fueconorg-13459	123	18	reports	report	NOUN
fueconorg-13459	123	19	in	in	ADP
fueconorg-13459	123	20	which	which	PRON
fueconorg-13459	123	21	auditors	auditor	NOUN
fueconorg-13459	123	22	reported	report	VERB
fueconorg-13459	123	23	on	on	ADP
fueconorg-13459	123	24	going	go	VERB
fueconorg-13459	123	25	concern	concern	NOUN
fueconorg-13459	123	26	was	be	AUX
fueconorg-13459	123	27	about	about	ADV
fueconorg-13459	123	28	12.6	12.6	NUM
fueconorg-13459	123	29	%	%	NOUN
fueconorg-13459	123	30	compared	compare	VERB
fueconorg-13459	123	31	to	to	ADP
fueconorg-13459	123	32	all	all	DET
fueconorg-13459	123	33	reports	report	NOUN
fueconorg-13459	123	34	issued	issue	VERB
fueconorg-13459	123	35	.	.	PUNCT
fueconorg-13459	124	1	the	the	DET
fueconorg-13459	124	2	highest	high	ADJ
fueconorg-13459	124	3	rate	rate	NOUN
fueconorg-13459	124	4	was	be	AUX
fueconorg-13459	124	5	in	in	ADP
fueconorg-13459	124	6	2022	2022	NUM
fueconorg-13459	124	7	,	,	PUNCT
fueconorg-13459	124	8	when	when	SCONJ
fueconorg-13459	124	9	12.9	12.9	NUM
fueconorg-13459	124	10	%	%	NOUN
fueconorg-13459	124	11	of	of	ADP
fueconorg-13459	124	12	reports	report	NOUN
fueconorg-13459	124	13	contained	contain	VERB
fueconorg-13459	124	14	this	this	DET
fueconorg-13459	124	15	issue	issue	NOUN
fueconorg-13459	124	16	.	.	PUNCT
fueconorg-13459	125	1	the	the	DET
fueconorg-13459	125	2	data	datum	NOUN
fueconorg-13459	125	3	obtained	obtain	VERB
fueconorg-13459	125	4	differ	differ	VERB
fueconorg-13459	125	5	from	from	ADP
fueconorg-13459	125	6	the	the	DET
fueconorg-13459	125	7	results	result	NOUN
fueconorg-13459	125	8	of	of	ADP
fueconorg-13459	125	9	other	other	ADJ
fueconorg-13459	125	10	research	research	NOUN
fueconorg-13459	125	11	.	.	PUNCT
fueconorg-13459	126	1	coello	coello	PROPN
fueconorg-13459	126	2	et	et	PROPN
fueconorg-13459	126	3	al	al	PROPN
fueconorg-13459	126	4	.	.	PROPN
fueconorg-13459	127	1	(	(	PUNCT
fueconorg-13459	127	2	2024	2024	NUM
fueconorg-13459	127	3	)	)	PUNCT
fueconorg-13459	127	4	state	state	NOUN
fueconorg-13459	127	5	that	that	SCONJ
fueconorg-13459	127	6	the	the	DET
fueconorg-13459	127	7	global	global	ADJ
fueconorg-13459	127	8	going	go	VERB
fueconorg-13459	127	9	concern	concern	NOUN
fueconorg-13459	127	10	rate	rate	NOUN
fueconorg-13459	127	11	began	begin	VERB
fueconorg-13459	127	12	to	to	PART
fueconorg-13459	127	13	gradually	gradually	ADV
fueconorg-13459	127	14	reach	reach	VERB
fueconorg-13459	127	15	the	the	DET
fueconorg-13459	127	16	values	value	NOUN
fueconorg-13459	127	17	present	present	ADJ
fueconorg-13459	127	18	before	before	ADP
fueconorg-13459	127	19	the	the	DET
fueconorg-13459	127	20	covid-19	covid-19	PROPN
fueconorg-13459	127	21	pandemic	pandemic	NOUN
fueconorg-13459	127	22	and	and	CCONJ
fueconorg-13459	127	23	the	the	DET
fueconorg-13459	127	24	russian	russian	ADJ
fueconorg-13459	127	25	-	-	PUNCT
fueconorg-13459	127	26	ukrainian	ukrainian	ADJ
fueconorg-13459	127	27	conflict	conflict	NOUN
fueconorg-13459	127	28	.	.	PUNCT
fueconorg-13459	128	1	the	the	DET
fueconorg-13459	128	2	share	share	NOUN
fueconorg-13459	128	3	of	of	ADP
fueconorg-13459	128	4	going	go	VERB
fueconorg-13459	128	5	concern	concern	ADJ
fueconorg-13459	128	6	opinions	opinion	NOUN
fueconorg-13459	128	7	reached	reach	VERB
fueconorg-13459	128	8	24.3	24.3	NUM
fueconorg-13459	128	9	%	%	NOUN
fueconorg-13459	128	10	in	in	ADP
fueconorg-13459	128	11	2022	2022	NUM
fueconorg-13459	128	12	,	,	PUNCT
fueconorg-13459	128	13	which	which	PRON
fueconorg-13459	128	14	is	be	AUX
fueconorg-13459	128	15	a	a	DET
fueconorg-13459	128	16	rise	rise	NOUN
fueconorg-13459	128	17	of	of	ADP
fueconorg-13459	128	18	2.7	2.7	NUM
fueconorg-13459	128	19	percentage	percentage	NOUN
fueconorg-13459	128	20	points	point	NOUN
fueconorg-13459	128	21	compared	compare	VERB
fueconorg-13459	128	22	to	to	ADP
fueconorg-13459	128	23	2021	2021	NUM
fueconorg-13459	128	24	.	.	PUNCT
fueconorg-13459	129	1	there	there	PRON
fueconorg-13459	129	2	is	be	VERB
fueconorg-13459	129	3	a	a	DET
fueconorg-13459	129	4	high	high	ADJ
fueconorg-13459	129	5	chance	chance	NOUN
fueconorg-13459	129	6	that	that	SCONJ
fueconorg-13459	129	7	the	the	DET
fueconorg-13459	129	8	increase	increase	NOUN
fueconorg-13459	129	9	in	in	ADP
fueconorg-13459	129	10	this	this	DET
fueconorg-13459	129	11	rate	rate	NOUN
fueconorg-13459	129	12	is	be	AUX
fueconorg-13459	129	13	due	due	ADJ
fueconorg-13459	129	14	to	to	ADP
fueconorg-13459	129	15	the	the	DET
fueconorg-13459	129	16	aforementioned	aforementioned	ADJ
fueconorg-13459	129	17	systemic	systemic	ADJ
fueconorg-13459	129	18	events	event	NOUN
fueconorg-13459	129	19	that	that	PRON
fueconorg-13459	129	20	led	lead	VERB
fueconorg-13459	129	21	auditors	auditor	NOUN
fueconorg-13459	129	22	to	to	PART
fueconorg-13459	129	23	express	express	VERB
fueconorg-13459	129	24	greater	great	ADJ
fueconorg-13459	129	25	concern	concern	NOUN
fueconorg-13459	129	26	about	about	ADP
fueconorg-13459	129	27	the	the	DET
fueconorg-13459	129	28	ability	ability	NOUN
fueconorg-13459	129	29	of	of	ADP
fueconorg-13459	129	30	companies	company	NOUN
fueconorg-13459	129	31	to	to	PART
fueconorg-13459	129	32	continue	continue	VERB
fueconorg-13459	129	33	as	as	ADP
fueconorg-13459	129	34	a	a	DET
fueconorg-13459	129	35	going	go	VERB
fueconorg-13459	129	36	concern	concern	NOUN
fueconorg-13459	129	37	.	.	PUNCT
fueconorg-13459	130	1	the	the	DET
fueconorg-13459	130	2	authors	author	NOUN
fueconorg-13459	130	3	also	also	ADV
fueconorg-13459	130	4	note	note	VERB
fueconorg-13459	130	5	that	that	SCONJ
fueconorg-13459	130	6	the	the	DET
fueconorg-13459	130	7	number	number	NOUN
fueconorg-13459	130	8	of	of	ADP
fueconorg-13459	130	9	united	united	PROPN
fueconorg-13459	130	10	states	states	PROPN
fueconorg-13459	130	11	(	(	PUNCT
fueconorg-13459	130	12	us	us	PROPN
fueconorg-13459	130	13	)	)	PUNCT
fueconorg-13459	130	14	companies	company	NOUN
fueconorg-13459	130	15	that	that	PRON
fueconorg-13459	130	16	received	receive	VERB
fueconorg-13459	130	17	going	go	VERB
fueconorg-13459	130	18	concern	concern	ADJ
fueconorg-13459	130	19	opinions	opinion	NOUN
fueconorg-13459	130	20	increased	increase	VERB
fueconorg-13459	130	21	by	by	ADP
fueconorg-13459	130	22	5	5	NUM
fueconorg-13459	130	23	%	%	NOUN
fueconorg-13459	130	24	in	in	ADP
fueconorg-13459	130	25	2022	2022	NUM
fueconorg-13459	130	26	compared	compare	VERB
fueconorg-13459	130	27	to	to	ADP
fueconorg-13459	130	28	the	the	DET
fueconorg-13459	130	29	previous	previous	ADJ
fueconorg-13459	130	30	year	year	NOUN
fueconorg-13459	130	31	,	,	PUNCT
fueconorg-13459	130	32	leading	lead	VERB
fueconorg-13459	130	33	to	to	ADP
fueconorg-13459	130	34	a	a	DET
fueconorg-13459	130	35	going	go	VERB
fueconorg-13459	130	36	concern	concern	NOUN
fueconorg-13459	130	37	rate	rate	NOUN
fueconorg-13459	130	38	of	of	ADP
fueconorg-13459	130	39	23.4	23.4	NUM
fueconorg-13459	130	40	%	%	NOUN
fueconorg-13459	130	41	in	in	ADP
fueconorg-13459	130	42	2022	2022	NUM
fueconorg-13459	130	43	,	,	PUNCT
fueconorg-13459	130	44	the	the	DET
fueconorg-13459	130	45	highest	high	ADJ
fueconorg-13459	130	46	recorded	record	VERB
fueconorg-13459	130	47	since	since	SCONJ
fueconorg-13459	130	48	2012	2012	NUM
fueconorg-13459	130	49	.	.	PUNCT
fueconorg-13459	131	1	other	other	ADJ
fueconorg-13459	131	2	authors	author	NOUN
fueconorg-13459	131	3	reached	reach	VERB
fueconorg-13459	131	4	similar	similar	ADJ
fueconorg-13459	131	5	results	result	NOUN
fueconorg-13459	131	6	and	and	CCONJ
fueconorg-13459	131	7	confirm	confirm	VERB
fueconorg-13459	131	8	that	that	SCONJ
fueconorg-13459	131	9	the	the	DET
fueconorg-13459	131	10	going	go	VERB
fueconorg-13459	131	11	concern	concern	NOUN
fueconorg-13459	131	12	rate	rate	NOUN
fueconorg-13459	131	13	tends	tend	VERB
fueconorg-13459	131	14	to	to	PART
fueconorg-13459	131	15	increase	increase	VERB
fueconorg-13459	131	16	in	in	ADP
fueconorg-13459	131	17	the	the	DET
fueconorg-13459	131	18	post	post	ADJ
fueconorg-13459	131	19	-	-	ADJ
fueconorg-13459	131	20	crisis	crisis	ADJ
fueconorg-13459	131	21	period	period	NOUN
fueconorg-13459	131	22	.	.	PUNCT
fueconorg-13459	132	1	carson	carson	PROPN
fueconorg-13459	132	2	et	et	PROPN
fueconorg-13459	132	3	al	al	PROPN
fueconorg-13459	132	4	.	.	PROPN
fueconorg-13459	133	1	(	(	PUNCT
fueconorg-13459	133	2	2016	2016	NUM
fueconorg-13459	133	3	)	)	PUNCT
fueconorg-13459	133	4	report	report	VERB
fueconorg-13459	133	5	that	that	SCONJ
fueconorg-13459	133	6	in	in	ADP
fueconorg-13459	133	7	australia	australia	PROPN
fueconorg-13459	133	8	,	,	PUNCT
fueconorg-13459	133	9	the	the	DET
fueconorg-13459	133	10	share	share	NOUN
fueconorg-13459	133	11	40	40	NUM
fueconorg-13459	133	12	j.	j.	PROPN
fueconorg-13459	133	13	stojanović	stojanović	PROPN
fueconorg-13459	133	14	of	of	ADP
fueconorg-13459	133	15	unmodified	unmodified	ADJ
fueconorg-13459	133	16	audit	audit	NOUN
fueconorg-13459	133	17	opinions	opinion	NOUN
fueconorg-13459	133	18	with	with	ADP
fueconorg-13459	133	19	an	an	DET
fueconorg-13459	133	20	eom	eom	NOUN
fueconorg-13459	133	21	paragraph	paragraph	NOUN
fueconorg-13459	133	22	reporting	reporting	NOUN
fueconorg-13459	133	23	on	on	ADP
fueconorg-13459	133	24	the	the	DET
fueconorg-13459	133	25	going	go	VERB
fueconorg-13459	133	26	concern	concern	NOUN
fueconorg-13459	133	27	principle	principle	NOUN
fueconorg-13459	133	28	was	be	AUX
fueconorg-13459	133	29	around	around	ADV
fueconorg-13459	133	30	19	19	NUM
fueconorg-13459	133	31	%	%	NOUN
fueconorg-13459	133	32	in	in	ADP
fueconorg-13459	133	33	the	the	DET
fueconorg-13459	133	34	period	period	NOUN
fueconorg-13459	133	35	2008	2008	NUM
fueconorg-13459	133	36	-	-	SYM
fueconorg-13459	133	37	2010	2010	NUM
fueconorg-13459	133	38	.	.	PUNCT
fueconorg-13459	134	1	the	the	DET
fueconorg-13459	134	2	increasing	increase	VERB
fueconorg-13459	134	3	trend	trend	NOUN
fueconorg-13459	134	4	of	of	ADP
fueconorg-13459	134	5	this	this	DET
fueconorg-13459	134	6	rate	rate	NOUN
fueconorg-13459	134	7	continued	continue	VERB
fueconorg-13459	134	8	in	in	ADP
fueconorg-13459	134	9	the	the	DET
fueconorg-13459	134	10	period	period	NOUN
fueconorg-13459	134	11	2011	2011	NUM
fueconorg-13459	134	12	-	-	SYM
fueconorg-13459	134	13	2013	2013	NUM
fueconorg-13459	134	14	,	,	PUNCT
fueconorg-13459	134	15	when	when	SCONJ
fueconorg-13459	134	16	it	it	PRON
fueconorg-13459	134	17	peaked	peak	VERB
fueconorg-13459	134	18	at	at	ADP
fueconorg-13459	134	19	31	31	NUM
fueconorg-13459	134	20	%	%	NOUN
fueconorg-13459	134	21	in	in	ADP
fueconorg-13459	134	22	2013	2013	NUM
fueconorg-13459	134	23	,	,	PUNCT
fueconorg-13459	134	24	which	which	PRON
fueconorg-13459	134	25	is	be	AUX
fueconorg-13459	134	26	significantly	significantly	ADV
fueconorg-13459	134	27	higher	high	ADJ
fueconorg-13459	134	28	compared	compare	VERB
fueconorg-13459	134	29	to	to	ADP
fueconorg-13459	134	30	the	the	DET
fueconorg-13459	134	31	results	result	NOUN
fueconorg-13459	134	32	we	we	PRON
fueconorg-13459	134	33	obtained	obtain	VERB
fueconorg-13459	134	34	.	.	PUNCT
fueconorg-13459	135	1	however	however	ADV
fueconorg-13459	135	2	,	,	PUNCT
fueconorg-13459	135	3	when	when	SCONJ
fueconorg-13459	135	4	it	it	PRON
fueconorg-13459	135	5	comes	come	VERB
fueconorg-13459	135	6	to	to	ADP
fueconorg-13459	135	7	maos	maos	NOUN
fueconorg-13459	135	8	regarding	regard	VERB
fueconorg-13459	135	9	going	go	VERB
fueconorg-13459	135	10	concern	concern	NOUN
fueconorg-13459	135	11	,	,	PUNCT
fueconorg-13459	135	12	they	they	PRON
fueconorg-13459	135	13	are	be	AUX
fueconorg-13459	135	14	,	,	PUNCT
fueconorg-13459	135	15	as	as	ADP
fueconorg-13459	135	16	in	in	ADP
fueconorg-13459	135	17	our	our	PRON
fueconorg-13459	135	18	study	study	NOUN
fueconorg-13459	135	19	,	,	PUNCT
fueconorg-13459	135	20	very	very	ADV
fueconorg-13459	135	21	rare	rare	ADJ
fueconorg-13459	135	22	.	.	PUNCT
fueconorg-13459	136	1	mareque	mareque	PROPN
fueconorg-13459	136	2	et	et	PROPN
fueconorg-13459	136	3	al	al	PROPN
fueconorg-13459	136	4	.	.	PROPN
fueconorg-13459	137	1	(	(	PUNCT
fueconorg-13459	137	2	2017	2017	NUM
fueconorg-13459	137	3	)	)	PUNCT
fueconorg-13459	137	4	also	also	ADV
fueconorg-13459	137	5	examine	examine	VERB
fueconorg-13459	137	6	whether	whether	SCONJ
fueconorg-13459	137	7	auditors	auditor	NOUN
fueconorg-13459	137	8	were	be	AUX
fueconorg-13459	137	9	more	more	ADV
fueconorg-13459	137	10	likely	likely	ADJ
fueconorg-13459	137	11	to	to	PART
fueconorg-13459	137	12	express	express	VERB
fueconorg-13459	137	13	doubts	doubt	NOUN
fueconorg-13459	137	14	about	about	ADP
fueconorg-13459	137	15	the	the	DET
fueconorg-13459	137	16	going	go	VERB
fueconorg-13459	137	17	concern	concern	NOUN
fueconorg-13459	137	18	of	of	ADP
fueconorg-13459	137	19	spanish	spanish	ADJ
fueconorg-13459	137	20	companies	company	NOUN
fueconorg-13459	137	21	before	before	ADP
fueconorg-13459	137	22	or	or	CCONJ
fueconorg-13459	137	23	after	after	ADP
fueconorg-13459	137	24	the	the	DET
fueconorg-13459	137	25	financial	financial	ADJ
fueconorg-13459	137	26	crisis	crisis	NOUN
fueconorg-13459	137	27	.	.	PUNCT
fueconorg-13459	138	1	in	in	ADP
fueconorg-13459	138	2	the	the	DET
fueconorg-13459	138	3	period	period	NOUN
fueconorg-13459	138	4	2007	2007	NUM
fueconorg-13459	138	5	-	-	SYM
fueconorg-13459	138	6	2010	2010	NUM
fueconorg-13459	138	7	,	,	PUNCT
fueconorg-13459	138	8	the	the	DET
fueconorg-13459	138	9	authors	author	NOUN
fueconorg-13459	138	10	found	find	VERB
fueconorg-13459	138	11	that	that	SCONJ
fueconorg-13459	138	12	deterioration	deterioration	NOUN
fueconorg-13459	138	13	in	in	ADP
fueconorg-13459	138	14	this	this	DET
fueconorg-13459	138	15	systemic	systemic	ADJ
fueconorg-13459	138	16	event	event	NOUN
fueconorg-13459	138	17	increased	increase	VERB
fueconorg-13459	138	18	the	the	DET
fueconorg-13459	138	19	share	share	NOUN
fueconorg-13459	138	20	of	of	ADP
fueconorg-13459	138	21	maos	maos	PROPN
fueconorg-13459	138	22	related	relate	VERB
fueconorg-13459	138	23	to	to	ADP
fueconorg-13459	138	24	the	the	DET
fueconorg-13459	138	25	going	go	VERB
fueconorg-13459	138	26	concern	concern	NOUN
fueconorg-13459	138	27	assumption	assumption	NOUN
fueconorg-13459	138	28	.	.	PUNCT
fueconorg-13459	139	1	our	our	PRON
fueconorg-13459	139	2	findings	finding	NOUN
fueconorg-13459	139	3	differ	differ	VERB
fueconorg-13459	139	4	even	even	ADV
fueconorg-13459	139	5	from	from	ADP
fueconorg-13459	139	6	the	the	DET
fueconorg-13459	139	7	other	other	ADJ
fueconorg-13459	139	8	research	research	NOUN
fueconorg-13459	139	9	results	result	NOUN
fueconorg-13459	139	10	in	in	ADP
fueconorg-13459	139	11	serbia	serbia	PROPN
fueconorg-13459	139	12	(	(	PUNCT
fueconorg-13459	139	13	vučković	vučković	NOUN
fueconorg-13459	139	14	milutinović	milutinović	NOUN
fueconorg-13459	139	15	,	,	PUNCT
fueconorg-13459	139	16	2019	2019	NUM
fueconorg-13459	139	17	)	)	PUNCT
fueconorg-13459	139	18	,	,	PUNCT
fueconorg-13459	139	19	which	which	PRON
fueconorg-13459	139	20	indicate	indicate	VERB
fueconorg-13459	139	21	that	that	SCONJ
fueconorg-13459	139	22	the	the	DET
fueconorg-13459	139	23	average	average	ADJ
fueconorg-13459	139	24	going	go	VERB
fueconorg-13459	139	25	concern	concern	NOUN
fueconorg-13459	139	26	rate	rate	NOUN
fueconorg-13459	139	27	in	in	ADP
fueconorg-13459	139	28	listed	list	VERB
fueconorg-13459	139	29	companies	company	NOUN
fueconorg-13459	139	30	was	be	AUX
fueconorg-13459	139	31	21.4	21.4	NUM
fueconorg-13459	139	32	%	%	NOUN
fueconorg-13459	139	33	in	in	ADP
fueconorg-13459	139	34	the	the	DET
fueconorg-13459	139	35	period	period	NOUN
fueconorg-13459	139	36	2015	2015	NUM
fueconorg-13459	139	37	-	-	SYM
fueconorg-13459	139	38	2017	2017	NUM
fueconorg-13459	139	39	.	.	PUNCT
fueconorg-13459	140	1	given	give	VERB
fueconorg-13459	140	2	that	that	SCONJ
fueconorg-13459	140	3	the	the	DET
fueconorg-13459	140	4	size	size	NOUN
fueconorg-13459	140	5	of	of	ADP
fueconorg-13459	140	6	audit	audit	NOUN
fueconorg-13459	140	7	firm	firm	NOUN
fueconorg-13459	140	8	plays	play	VERB
fueconorg-13459	140	9	an	an	DET
fueconorg-13459	140	10	important	important	ADJ
fueconorg-13459	140	11	role	role	NOUN
fueconorg-13459	140	12	in	in	ADP
fueconorg-13459	140	13	determining	determine	VERB
fueconorg-13459	140	14	the	the	DET
fueconorg-13459	140	15	method	method	NOUN
fueconorg-13459	140	16	of	of	ADP
fueconorg-13459	140	17	risk	risk	NOUN
fueconorg-13459	140	18	assessment	assessment	NOUN
fueconorg-13459	140	19	and	and	CCONJ
fueconorg-13459	140	20	expressing	express	VERB
fueconorg-13459	140	21	doubts	doubt	NOUN
fueconorg-13459	140	22	about	about	ADP
fueconorg-13459	140	23	the	the	DET
fueconorg-13459	140	24	going	go	VERB
fueconorg-13459	140	25	concern	concern	NOUN
fueconorg-13459	140	26	,	,	PUNCT
fueconorg-13459	140	27	what	what	PRON
fueconorg-13459	140	28	follows	follow	VERB
fueconorg-13459	140	29	is	be	AUX
fueconorg-13459	140	30	a	a	DET
fueconorg-13459	140	31	more	more	ADV
fueconorg-13459	140	32	detailed	detailed	ADJ
fueconorg-13459	140	33	analysis	analysis	NOUN
fueconorg-13459	140	34	of	of	ADP
fueconorg-13459	140	35	audit	audit	NOUN
fueconorg-13459	140	36	opinions	opinion	NOUN
fueconorg-13459	140	37	,	,	PUNCT
fueconorg-13459	140	38	with	with	ADP
fueconorg-13459	140	39	a	a	DET
fueconorg-13459	140	40	special	special	ADJ
fueconorg-13459	140	41	focus	focus	NOUN
fueconorg-13459	140	42	on	on	ADP
fueconorg-13459	140	43	their	their	PRON
fueconorg-13459	140	44	differences	difference	NOUN
fueconorg-13459	140	45	depending	depend	VERB
fueconorg-13459	140	46	on	on	ADP
fueconorg-13459	140	47	the	the	DET
fueconorg-13459	140	48	type	type	NOUN
fueconorg-13459	140	49	of	of	ADP
fueconorg-13459	140	50	audit	audit	NOUN
fueconorg-13459	140	51	firm	firm	NOUN
fueconorg-13459	140	52	.	.	PUNCT
fueconorg-13459	141	1	4.2	4.2	NUM
fueconorg-13459	141	2	.	.	PUNCT
fueconorg-13459	142	1	analysis	analysis	NOUN
fueconorg-13459	142	2	of	of	ADP
fueconorg-13459	142	3	the	the	DET
fueconorg-13459	142	4	audit	audit	NOUN
fueconorg-13459	142	5	opinion	opinion	NOUN
fueconorg-13459	142	6	regarding	regard	VERB
fueconorg-13459	142	7	the	the	DET
fueconorg-13459	142	8	going	go	VERB
fueconorg-13459	142	9	concern	concern	NOUN
fueconorg-13459	142	10	assumption	assumption	NOUN
fueconorg-13459	142	11	by	by	ADP
fueconorg-13459	142	12	type	type	NOUN
fueconorg-13459	142	13	of	of	ADP
fueconorg-13459	142	14	audit	audit	NOUN
fueconorg-13459	142	15	firm	firm	NOUN
fueconorg-13459	142	16	according	accord	VERB
fueconorg-13459	142	17	to	to	ADP
fueconorg-13459	142	18	the	the	DET
fueconorg-13459	142	19	chamber	chamber	NOUN
fueconorg-13459	142	20	of	of	ADP
fueconorg-13459	142	21	certified	certify	VERB
fueconorg-13459	142	22	auditors	auditor	NOUN
fueconorg-13459	142	23	,	,	PUNCT
fueconorg-13459	142	24	there	there	PRON
fueconorg-13459	142	25	are	be	VERB
fueconorg-13459	142	26	currently	currently	ADV
fueconorg-13459	142	27	77	77	NUM
fueconorg-13459	142	28	audit	audit	NOUN
fueconorg-13459	142	29	firms	firm	NOUN
fueconorg-13459	142	30	operating	operate	VERB
fueconorg-13459	142	31	in	in	ADP
fueconorg-13459	142	32	the	the	DET
fueconorg-13459	142	33	republic	republic	NOUN
fueconorg-13459	142	34	of	of	ADP
fueconorg-13459	142	35	serbia	serbia	PROPN
fueconorg-13459	142	36	.	.	PUNCT
fueconorg-13459	143	1	the	the	DET
fueconorg-13459	143	2	firms	firm	NOUN
fueconorg-13459	143	3	that	that	PRON
fueconorg-13459	143	4	audited	audit	VERB
fueconorg-13459	143	5	financial	financial	ADJ
fueconorg-13459	143	6	statements	statement	NOUN
fueconorg-13459	143	7	of	of	ADP
fueconorg-13459	143	8	the	the	DET
fueconorg-13459	143	9	companies	company	NOUN
fueconorg-13459	143	10	in	in	ADP
fueconorg-13459	143	11	the	the	DET
fueconorg-13459	143	12	sample	sample	NOUN
fueconorg-13459	143	13	are	be	AUX
fueconorg-13459	143	14	divided	divide	VERB
fueconorg-13459	143	15	into	into	ADP
fueconorg-13459	143	16	the	the	DET
fueconorg-13459	143	17	big	big	ADJ
fueconorg-13459	143	18	4	4	NUM
fueconorg-13459	143	19	group	group	NOUN
fueconorg-13459	143	20	(	(	PUNCT
fueconorg-13459	143	21	deloitte	deloitte	PROPN
fueconorg-13459	143	22	,	,	PUNCT
fueconorg-13459	143	23	ernst	ernst	PROPN
fueconorg-13459	143	24	&	&	CCONJ
fueconorg-13459	143	25	young	young	PROPN
fueconorg-13459	143	26	,	,	PUNCT
fueconorg-13459	143	27	kpmg	kpmg	PROPN
fueconorg-13459	143	28	and	and	CCONJ
fueconorg-13459	143	29	pricewaterhousecoopers	pricewaterhousecooper	NOUN
fueconorg-13459	143	30	)	)	PUNCT
fueconorg-13459	143	31	and	and	CCONJ
fueconorg-13459	143	32	others	other	NOUN
fueconorg-13459	143	33	.	.	PUNCT
fueconorg-13459	144	1	table	table	NOUN
fueconorg-13459	144	2	3	3	NUM
fueconorg-13459	144	3	shows	show	VERB
fueconorg-13459	144	4	the	the	DET
fueconorg-13459	144	5	number	number	NOUN
fueconorg-13459	144	6	of	of	ADP
fueconorg-13459	144	7	auditors	auditor	NOUN
fueconorg-13459	144	8	’	'	PUNCT
fueconorg-13459	144	9	reports	report	NOUN
fueconorg-13459	144	10	issued	issue	VERB
fueconorg-13459	144	11	and	and	CCONJ
fueconorg-13459	144	12	the	the	DET
fueconorg-13459	144	13	frequency	frequency	NOUN
fueconorg-13459	144	14	of	of	ADP
fueconorg-13459	144	15	auditor	auditor	NOUN
fueconorg-13459	144	16	reporting	report	VERB
fueconorg-13459	144	17	on	on	ADP
fueconorg-13459	144	18	the	the	DET
fueconorg-13459	144	19	going	go	VERB
fueconorg-13459	144	20	concern	concern	NOUN
fueconorg-13459	144	21	assumption	assumption	NOUN
fueconorg-13459	144	22	by	by	ADP
fueconorg-13459	144	23	type	type	NOUN
fueconorg-13459	144	24	of	of	ADP
fueconorg-13459	144	25	audit	audit	NOUN
fueconorg-13459	144	26	firm	firm	NOUN
fueconorg-13459	144	27	.	.	PUNCT
fueconorg-13459	145	1	table	table	NOUN
fueconorg-13459	145	2	3	3	NUM
fueconorg-13459	145	3	frequency	frequency	NOUN
fueconorg-13459	145	4	of	of	ADP
fueconorg-13459	145	5	auditor	auditor	NOUN
fueconorg-13459	145	6	reporting	report	VERB
fueconorg-13459	145	7	on	on	ADP
fueconorg-13459	145	8	going	go	VERB
fueconorg-13459	145	9	concern	concern	NOUN
fueconorg-13459	145	10	of	of	ADP
fueconorg-13459	145	11	the	the	DET
fueconorg-13459	145	12	analyzed	analyze	VERB
fueconorg-13459	145	13	companies	company	NOUN
fueconorg-13459	145	14	depending	depend	VERB
fueconorg-13459	145	15	on	on	ADP
fueconorg-13459	145	16	the	the	DET
fueconorg-13459	145	17	type	type	NOUN
fueconorg-13459	145	18	of	of	ADP
fueconorg-13459	145	19	audit	audit	NOUN
fueconorg-13459	145	20	firm	firm	ADJ
fueconorg-13459	145	21	audit	audit	NOUN
fueconorg-13459	145	22	firm	firm	ADJ
fueconorg-13459	145	23	number	number	NOUN
fueconorg-13459	145	24	of	of	ADP
fueconorg-13459	145	25	auditors	auditor	NOUN
fueconorg-13459	145	26	’	'	PUNCT
fueconorg-13459	145	27	reports	report	VERB
fueconorg-13459	145	28	auditor	auditor	NOUN
fueconorg-13459	145	29	reporting	report	VERB
fueconorg-13459	145	30	on	on	ADP
fueconorg-13459	145	31	going	go	VERB
fueconorg-13459	145	32	concern	concern	NOUN
fueconorg-13459	145	33	(	(	PUNCT
fueconorg-13459	145	34	1	1	NUM
fueconorg-13459	145	35	)	)	PUNCT
fueconorg-13459	145	36	(	(	PUNCT
fueconorg-13459	145	37	2	2	NUM
fueconorg-13459	145	38	)	)	PUNCT
fueconorg-13459	145	39	(	(	PUNCT
fueconorg-13459	145	40	3	3	X
fueconorg-13459	145	41	)	)	PUNCT
fueconorg-13459	145	42	number	number	NOUN
fueconorg-13459	145	43	%	%	NOUN
fueconorg-13459	145	44	number	number	NOUN
fueconorg-13459	145	45	%	%	NOUN
fueconorg-13459	145	46	number	number	NOUN
fueconorg-13459	145	47	%	%	NOUN
fueconorg-13459	145	48	number	number	NOUN
fueconorg-13459	145	49	%	%	NOUN
fueconorg-13459	145	50	big	big	ADJ
fueconorg-13459	145	51	4	4	NUM
fueconorg-13459	145	52	27	27	NUM
fueconorg-13459	145	53	5.3	5.3	NUM
fueconorg-13459	145	54	2	2	NUM
fueconorg-13459	145	55	3.33	3.33	NUM
fueconorg-13459	145	56	0	0	NUM
fueconorg-13459	145	57	0	0	NUM
fueconorg-13459	145	58	0	0	NUM
fueconorg-13459	145	59	0	0	NUM
fueconorg-13459	145	60	others	other	NOUN
fueconorg-13459	145	61	484	484	NUM
fueconorg-13459	146	1	94.7	94.7	NUM
fueconorg-13459	146	2	58	58	NUM
fueconorg-13459	146	3	96.67	96.67	NUM
fueconorg-13459	146	4	83	83	NUM
fueconorg-13459	146	5	100	100	NUM
fueconorg-13459	146	6	50	50	NUM
fueconorg-13459	146	7	100	100	NUM
fueconorg-13459	146	8	total	total	NOUN
fueconorg-13459	146	9	511	511	NUM
fueconorg-13459	146	10	100	100	NUM
fueconorg-13459	146	11	60	60	NUM
fueconorg-13459	146	12	100	100	NUM
fueconorg-13459	146	13	83	83	NUM
fueconorg-13459	146	14	100	100	NUM
fueconorg-13459	146	15	50	50	NUM
fueconorg-13459	146	16	100	100	NUM
fueconorg-13459	146	17	source	source	NOUN
fueconorg-13459	146	18	:	:	PUNCT
fueconorg-13459	146	19	author	author	NOUN
fueconorg-13459	146	20	although	although	SCONJ
fueconorg-13459	146	21	the	the	DET
fueconorg-13459	146	22	big	big	ADJ
fueconorg-13459	146	23	4	4	NUM
fueconorg-13459	146	24	audit	audit	NOUN
fueconorg-13459	146	25	firms	firm	NOUN
fueconorg-13459	146	26	dominate	dominate	VERB
fueconorg-13459	146	27	the	the	DET
fueconorg-13459	146	28	serbian	serbian	ADJ
fueconorg-13459	146	29	market	market	NOUN
fueconorg-13459	146	30	with	with	ADP
fueconorg-13459	146	31	an	an	DET
fueconorg-13459	146	32	uneven	uneven	ADJ
fueconorg-13459	146	33	share	share	NOUN
fueconorg-13459	146	34	of	of	ADP
fueconorg-13459	146	35	business	business	NOUN
fueconorg-13459	146	36	income	income	NOUN
fueconorg-13459	146	37	,	,	PUNCT
fueconorg-13459	146	38	number	number	NOUN
fueconorg-13459	146	39	of	of	ADP
fueconorg-13459	146	40	employees	employee	NOUN
fueconorg-13459	146	41	and	and	CCONJ
fueconorg-13459	146	42	net	net	ADJ
fueconorg-13459	146	43	profit	profit	NOUN
fueconorg-13459	146	44	in	in	ADP
fueconorg-13459	146	45	relation	relation	NOUN
fueconorg-13459	146	46	to	to	ADP
fueconorg-13459	146	47	the	the	DET
fueconorg-13459	146	48	total	total	ADJ
fueconorg-13459	146	49	number	number	NOUN
fueconorg-13459	146	50	of	of	ADP
fueconorg-13459	146	51	audit	audit	NOUN
fueconorg-13459	146	52	firms	firm	NOUN
fueconorg-13459	146	53	(	(	PUNCT
fueconorg-13459	146	54	jakšić	jakšić	VERB
fueconorg-13459	146	55	et	et	PROPN
fueconorg-13459	146	56	al	al	PROPN
fueconorg-13459	146	57	.	.	PROPN
fueconorg-13459	146	58	,	,	PUNCT
fueconorg-13459	146	59	2012	2012	NUM
fueconorg-13459	146	60	)	)	PUNCT
fueconorg-13459	146	61	,	,	PUNCT
fueconorg-13459	146	62	table	table	NOUN
fueconorg-13459	146	63	3	3	NUM
fueconorg-13459	146	64	shows	show	VERB
fueconorg-13459	146	65	that	that	SCONJ
fueconorg-13459	146	66	other	other	ADJ
fueconorg-13459	146	67	audit	audit	NOUN
fueconorg-13459	146	68	firms	firm	NOUN
fueconorg-13459	146	69	audited	audit	VERB
fueconorg-13459	146	70	an	an	DET
fueconorg-13459	146	71	incomparably	incomparably	ADV
fueconorg-13459	146	72	larger	large	ADJ
fueconorg-13459	146	73	number	number	NOUN
fueconorg-13459	146	74	of	of	ADP
fueconorg-13459	146	75	financial	financial	ADJ
fueconorg-13459	146	76	statements	statement	NOUN
fueconorg-13459	146	77	during	during	ADP
fueconorg-13459	146	78	the	the	DET
fueconorg-13459	146	79	entire	entire	ADJ
fueconorg-13459	146	80	observed	observed	ADJ
fueconorg-13459	146	81	period	period	NOUN
fueconorg-13459	146	82	–	–	PUNCT
fueconorg-13459	146	83	as	as	ADV
fueconorg-13459	146	84	much	much	ADJ
fueconorg-13459	146	85	as	as	ADP
fueconorg-13459	146	86	94.7	94.7	NUM
fueconorg-13459	146	87	%	%	NOUN
fueconorg-13459	146	88	.	.	PUNCT
fueconorg-13459	147	1	when	when	SCONJ
fueconorg-13459	147	2	it	it	PRON
fueconorg-13459	147	3	comes	come	VERB
fueconorg-13459	147	4	to	to	ADP
fueconorg-13459	147	5	listed	list	VERB
fueconorg-13459	147	6	companies	company	NOUN
fueconorg-13459	147	7	in	in	ADP
fueconorg-13459	147	8	developed	develop	VERB
fueconorg-13459	147	9	countries	country	NOUN
fueconorg-13459	147	10	,	,	PUNCT
fueconorg-13459	147	11	the	the	DET
fueconorg-13459	147	12	results	result	NOUN
fueconorg-13459	147	13	are	be	AUX
fueconorg-13459	147	14	completely	completely	ADV
fueconorg-13459	147	15	different	different	ADJ
fueconorg-13459	147	16	.	.	PUNCT
fueconorg-13459	148	1	the	the	DET
fueconorg-13459	148	2	big	big	ADJ
fueconorg-13459	148	3	4	4	NUM
fueconorg-13459	148	4	audit	audit	NOUN
fueconorg-13459	148	5	firms	firm	NOUN
fueconorg-13459	148	6	are	be	AUX
fueconorg-13459	148	7	dominant	dominant	ADJ
fueconorg-13459	148	8	in	in	ADP
fueconorg-13459	148	9	most	most	ADJ
fueconorg-13459	148	10	eu	eu	PROPN
fueconorg-13459	148	11	member	member	NOUN
fueconorg-13459	148	12	states	state	NOUN
fueconorg-13459	148	13	(	(	PUNCT
fueconorg-13459	148	14	le	le	X
fueconorg-13459	148	15	vourch	vourch	PROPN
fueconorg-13459	148	16	&	&	CCONJ
fueconorg-13459	148	17	morand	morand	PROPN
fueconorg-13459	148	18	,	,	PUNCT
fueconorg-13459	148	19	2011	2011	NUM
fueconorg-13459	148	20	)	)	PUNCT
fueconorg-13459	148	21	.	.	PUNCT
fueconorg-13459	149	1	kitiwong	kitiwong	PROPN
fueconorg-13459	149	2	&	&	CCONJ
fueconorg-13459	149	3	srijunpetch	srijunpetch	PROPN
fueconorg-13459	149	4	(	(	PUNCT
fueconorg-13459	149	5	2018	2018	NUM
fueconorg-13459	149	6	)	)	PUNCT
fueconorg-13459	149	7	state	state	NOUN
fueconorg-13459	149	8	that	that	SCONJ
fueconorg-13459	149	9	one	one	NUM
fueconorg-13459	149	10	group	group	NOUN
fueconorg-13459	149	11	of	of	ADP
fueconorg-13459	149	12	clients	client	NOUN
fueconorg-13459	149	13	is	be	AUX
fueconorg-13459	149	14	willing	willing	ADJ
fueconorg-13459	149	15	to	to	PART
fueconorg-13459	149	16	pay	pay	VERB
fueconorg-13459	149	17	a	a	DET
fueconorg-13459	149	18	higher	high	ADJ
fueconorg-13459	149	19	price	price	NOUN
fueconorg-13459	149	20	for	for	ADP
fueconorg-13459	149	21	the	the	DET
fueconorg-13459	149	22	services	service	NOUN
fueconorg-13459	149	23	provided	provide	VERB
fueconorg-13459	149	24	by	by	ADP
fueconorg-13459	149	25	these	these	DET
fueconorg-13459	149	26	four	four	NUM
fueconorg-13459	149	27	firms	firm	NOUN
fueconorg-13459	149	28	due	due	ADJ
fueconorg-13459	149	29	to	to	ADP
fueconorg-13459	149	30	the	the	DET
fueconorg-13459	149	31	quality	quality	NOUN
fueconorg-13459	149	32	of	of	ADP
fueconorg-13459	149	33	their	their	PRON
fueconorg-13459	149	34	work	work	NOUN
fueconorg-13459	149	35	and	and	CCONJ
fueconorg-13459	149	36	good	good	ADJ
fueconorg-13459	149	37	market	market	NOUN
fueconorg-13459	149	38	reputation	reputation	NOUN
fueconorg-13459	149	39	.	.	PUNCT
fueconorg-13459	150	1	it	it	PRON
fueconorg-13459	150	2	is	be	AUX
fueconorg-13459	150	3	discouraging	discourage	VERB
fueconorg-13459	150	4	to	to	PART
fueconorg-13459	150	5	learn	learn	VERB
fueconorg-13459	150	6	that	that	SCONJ
fueconorg-13459	150	7	another	another	DET
fueconorg-13459	150	8	group	group	NOUN
fueconorg-13459	150	9	of	of	ADP
fueconorg-13459	150	10	clients	client	NOUN
fueconorg-13459	150	11	,	,	PUNCT
fueconorg-13459	150	12	such	such	ADJ
fueconorg-13459	150	13	as	as	ADP
fueconorg-13459	150	14	the	the	DET
fueconorg-13459	150	15	companies	company	NOUN
fueconorg-13459	150	16	in	in	ADP
fueconorg-13459	150	17	our	our	PRON
fueconorg-13459	150	18	sample	sample	NOUN
fueconorg-13459	150	19	,	,	PUNCT
fueconorg-13459	150	20	sees	see	VERB
fueconorg-13459	150	21	the	the	DET
fueconorg-13459	150	22	audit	audit	NOUN
fueconorg-13459	150	23	service	service	NOUN
fueconorg-13459	150	24	as	as	ADP
fueconorg-13459	150	25	a	a	DET
fueconorg-13459	150	26	“	"	PUNCT
fueconorg-13459	150	27	commodity	commodity	NOUN
fueconorg-13459	150	28	”	"	PUNCT
fueconorg-13459	150	29	and	and	CCONJ
fueconorg-13459	150	30	auditors	auditor	NOUN
fueconorg-13459	150	31	’	’	PART
fueconorg-13459	150	32	tendency	tendency	NOUN
fueconorg-13459	150	33	to	to	PART
fueconorg-13459	150	34	issue	issue	VERB
fueconorg-13459	150	35	going	go	VERB
fueconorg-13459	150	36	concern	concern	ADJ
fueconorg-13459	150	37	opinions	opinion	NOUN
fueconorg-13459	150	38	:	:	PUNCT
fueconorg-13459	150	39	evidence	evidence	NOUN
fueconorg-13459	150	40	from	from	ADP
fueconorg-13459	150	41	serbian	serbian	ADJ
fueconorg-13459	150	42	capital	capital	NOUN
fueconorg-13459	150	43	market	market	NOUN
fueconorg-13459	150	44	41	41	NUM
fueconorg-13459	150	45	hires	hire	VERB
fueconorg-13459	150	46	only	only	ADV
fueconorg-13459	150	47	smaller	small	ADJ
fueconorg-13459	150	48	audit	audit	NOUN
fueconorg-13459	150	49	firms	firm	NOUN
fueconorg-13459	150	50	at	at	ADP
fueconorg-13459	150	51	lower	low	ADJ
fueconorg-13459	150	52	fees	fee	NOUN
fueconorg-13459	150	53	,	,	PUNCT
fueconorg-13459	150	54	regardless	regardless	ADV
fueconorg-13459	150	55	of	of	ADP
fueconorg-13459	150	56	the	the	DET
fueconorg-13459	150	57	competence	competence	NOUN
fueconorg-13459	150	58	and	and	CCONJ
fueconorg-13459	150	59	independence	independence	NOUN
fueconorg-13459	150	60	of	of	ADP
fueconorg-13459	150	61	the	the	DET
fueconorg-13459	150	62	auditor	auditor	NOUN
fueconorg-13459	150	63	.	.	PUNCT
fueconorg-13459	151	1	the	the	DET
fueconorg-13459	151	2	second	second	ADJ
fueconorg-13459	151	3	part	part	NOUN
fueconorg-13459	151	4	of	of	ADP
fueconorg-13459	151	5	this	this	DET
fueconorg-13459	151	6	analysis	analysis	NOUN
fueconorg-13459	151	7	reveals	reveal	VERB
fueconorg-13459	151	8	that	that	SCONJ
fueconorg-13459	151	9	during	during	ADP
fueconorg-13459	151	10	the	the	DET
fueconorg-13459	151	11	research	research	NOUN
fueconorg-13459	151	12	period	period	NOUN
fueconorg-13459	151	13	,	,	PUNCT
fueconorg-13459	151	14	the	the	DET
fueconorg-13459	151	15	share	share	NOUN
fueconorg-13459	151	16	of	of	ADP
fueconorg-13459	151	17	auditors	auditor	NOUN
fueconorg-13459	151	18	’	'	PUNCT
fueconorg-13459	151	19	reports	report	NOUN
fueconorg-13459	151	20	on	on	ADP
fueconorg-13459	151	21	going	go	VERB
fueconorg-13459	151	22	concern	concern	NOUN
fueconorg-13459	151	23	issued	issue	VERB
fueconorg-13459	151	24	by	by	ADP
fueconorg-13459	151	25	the	the	DET
fueconorg-13459	151	26	four	four	NUM
fueconorg-13459	151	27	largest	large	ADJ
fueconorg-13459	151	28	audit	audit	NOUN
fueconorg-13459	151	29	firms	firm	NOUN
fueconorg-13459	151	30	was	be	AUX
fueconorg-13459	151	31	significantly	significantly	ADV
fueconorg-13459	151	32	lower	low	ADJ
fueconorg-13459	151	33	than	than	ADP
fueconorg-13459	151	34	the	the	DET
fueconorg-13459	151	35	share	share	NOUN
fueconorg-13459	151	36	of	of	ADP
fueconorg-13459	151	37	such	such	ADJ
fueconorg-13459	151	38	reports	report	NOUN
fueconorg-13459	151	39	issued	issue	VERB
fueconorg-13459	151	40	by	by	ADP
fueconorg-13459	151	41	other	other	ADJ
fueconorg-13459	151	42	audit	audit	NOUN
fueconorg-13459	151	43	firms	firm	NOUN
fueconorg-13459	151	44	.	.	PUNCT
fueconorg-13459	152	1	only	only	ADV
fueconorg-13459	152	2	deloitte	deloitte	PROPN
fueconorg-13459	152	3	issued	issue	VERB
fueconorg-13459	152	4	two	two	NUM
fueconorg-13459	152	5	reports	report	NOUN
fueconorg-13459	152	6	with	with	ADP
fueconorg-13459	152	7	eom	eom	PROPN
fueconorg-13459	152	8	paragraph	paragraph	NOUN
fueconorg-13459	152	9	to	to	PART
fueconorg-13459	152	10	emphasize	emphasize	VERB
fueconorg-13459	152	11	that	that	SCONJ
fueconorg-13459	152	12	a	a	DET
fueconorg-13459	152	13	material	material	ADJ
fueconorg-13459	152	14	uncertainty	uncertainty	NOUN
fueconorg-13459	152	15	was	be	AUX
fueconorg-13459	152	16	adequately	adequately	ADV
fueconorg-13459	152	17	disclosed	disclose	VERB
fueconorg-13459	152	18	in	in	ADP
fueconorg-13459	152	19	the	the	DET
fueconorg-13459	152	20	financial	financial	ADJ
fueconorg-13459	152	21	statements	statement	NOUN
fueconorg-13459	152	22	.	.	PUNCT
fueconorg-13459	153	1	in	in	ADP
fueconorg-13459	153	2	these	these	DET
fueconorg-13459	153	3	auditors	auditor	NOUN
fueconorg-13459	153	4	’	’	PART
fueconorg-13459	153	5	reports	report	NOUN
fueconorg-13459	153	6	,	,	PUNCT
fueconorg-13459	153	7	the	the	DET
fueconorg-13459	153	8	opinion	opinion	NOUN
fueconorg-13459	153	9	was	be	AUX
fueconorg-13459	153	10	not	not	PART
fueconorg-13459	153	11	modified	modify	VERB
fueconorg-13459	153	12	on	on	ADP
fueconorg-13459	153	13	this	this	DET
fueconorg-13459	153	14	issue	issue	NOUN
fueconorg-13459	153	15	or	or	CCONJ
fueconorg-13459	153	16	on	on	ADP
fueconorg-13459	153	17	any	any	DET
fueconorg-13459	153	18	other	other	ADJ
fueconorg-13459	153	19	issue	issue	NOUN
fueconorg-13459	153	20	(	(	PUNCT
fueconorg-13459	153	21	table	table	NOUN
fueconorg-13459	153	22	3	3	NUM
fueconorg-13459	153	23	,	,	PUNCT
fueconorg-13459	153	24	case	case	NOUN
fueconorg-13459	153	25	(	(	PUNCT
fueconorg-13459	153	26	a	a	NOUN
fueconorg-13459	153	27	)	)	PUNCT
fueconorg-13459	153	28	)	)	PUNCT
fueconorg-13459	153	29	.	.	PUNCT
fueconorg-13459	154	1	this	this	PRON
fueconorg-13459	154	2	practically	practically	ADV
fueconorg-13459	154	3	means	mean	VERB
fueconorg-13459	154	4	that	that	SCONJ
fueconorg-13459	154	5	in	in	ADP
fueconorg-13459	154	6	all	all	DET
fueconorg-13459	154	7	cases	case	NOUN
fueconorg-13459	154	8	(	(	PUNCT
fueconorg-13459	154	9	(	(	PUNCT
fueconorg-13459	154	10	a	a	NOUN
fueconorg-13459	154	11	)	)	PUNCT
fueconorg-13459	154	12	,	,	PUNCT
fueconorg-13459	154	13	(	(	PUNCT
fueconorg-13459	154	14	b	b	X
fueconorg-13459	154	15	)	)	PUNCT
fueconorg-13459	154	16	and	and	CCONJ
fueconorg-13459	154	17	(	(	PUNCT
fueconorg-13459	154	18	c	c	NOUN
fueconorg-13459	154	19	)	)	PUNCT
fueconorg-13459	154	20	)	)	PUNCT
fueconorg-13459	155	1	the	the	DET
fueconorg-13459	155	2	other	other	ADJ
fueconorg-13459	155	3	audit	audit	NOUN
fueconorg-13459	155	4	firms	firm	NOUN
fueconorg-13459	155	5	had	have	VERB
fueconorg-13459	155	6	a	a	DET
fueconorg-13459	155	7	dominant	dominant	ADJ
fueconorg-13459	155	8	share	share	NOUN
fueconorg-13459	155	9	in	in	ADP
fueconorg-13459	155	10	reporting	report	VERB
fueconorg-13459	155	11	on	on	ADP
fueconorg-13459	155	12	the	the	DET
fueconorg-13459	155	13	going	go	VERB
fueconorg-13459	155	14	concern	concern	NOUN
fueconorg-13459	155	15	of	of	ADP
fueconorg-13459	155	16	companies	company	NOUN
fueconorg-13459	155	17	.	.	PUNCT
fueconorg-13459	156	1	our	our	PRON
fueconorg-13459	156	2	results	result	NOUN
fueconorg-13459	156	3	are	be	AUX
fueconorg-13459	156	4	consistent	consistent	ADJ
fueconorg-13459	156	5	with	with	ADP
fueconorg-13459	156	6	research	research	NOUN
fueconorg-13459	156	7	(	(	PUNCT
fueconorg-13459	156	8	chu	chu	PROPN
fueconorg-13459	156	9	et	et	NOUN
fueconorg-13459	156	10	al	al	PROPN
fueconorg-13459	156	11	.	.	PROPN
fueconorg-13459	156	12	,	,	PUNCT
fueconorg-13459	156	13	2024	2024	NUM
fueconorg-13459	156	14	)	)	PUNCT
fueconorg-13459	156	15	that	that	PRON
fueconorg-13459	156	16	found	find	VERB
fueconorg-13459	156	17	that	that	SCONJ
fueconorg-13459	156	18	fear	fear	NOUN
fueconorg-13459	156	19	of	of	ADP
fueconorg-13459	156	20	high	high	ADJ
fueconorg-13459	156	21	litigation	litigation	NOUN
fueconorg-13459	156	22	costs	cost	NOUN
fueconorg-13459	156	23	and	and	CCONJ
fueconorg-13459	156	24	reputational	reputational	ADJ
fueconorg-13459	156	25	damage	damage	NOUN
fueconorg-13459	156	26	is	be	AUX
fueconorg-13459	156	27	one	one	NUM
fueconorg-13459	156	28	of	of	ADP
fueconorg-13459	156	29	the	the	DET
fueconorg-13459	156	30	main	main	ADJ
fueconorg-13459	156	31	reasons	reason	NOUN
fueconorg-13459	156	32	why	why	SCONJ
fueconorg-13459	156	33	smaller	small	ADJ
fueconorg-13459	156	34	audit	audit	NOUN
fueconorg-13459	156	35	firms	firm	NOUN
fueconorg-13459	156	36	are	be	AUX
fueconorg-13459	156	37	reluctant	reluctant	ADJ
fueconorg-13459	156	38	to	to	PART
fueconorg-13459	156	39	express	express	VERB
fueconorg-13459	156	40	maos	maos	NOUN
fueconorg-13459	156	41	on	on	ADP
fueconorg-13459	156	42	going	go	VERB
fueconorg-13459	156	43	concern	concern	NOUN
fueconorg-13459	156	44	.	.	PUNCT
fueconorg-13459	157	1	they	they	PRON
fueconorg-13459	157	2	are	be	AUX
fueconorg-13459	157	3	more	more	ADV
fueconorg-13459	157	4	susceptible	susceptible	ADJ
fueconorg-13459	157	5	to	to	ADP
fueconorg-13459	157	6	local	local	ADJ
fueconorg-13459	157	7	pressures	pressure	NOUN
fueconorg-13459	157	8	and	and	CCONJ
fueconorg-13459	157	9	are	be	AUX
fueconorg-13459	157	10	less	less	ADV
fueconorg-13459	157	11	likely	likely	ADJ
fueconorg-13459	157	12	to	to	PART
fueconorg-13459	157	13	disclose	disclose	VERB
fueconorg-13459	157	14	risks	risk	NOUN
fueconorg-13459	157	15	that	that	PRON
fueconorg-13459	157	16	could	could	AUX
fueconorg-13459	157	17	jeopardize	jeopardize	VERB
fueconorg-13459	157	18	client	client	NOUN
fueconorg-13459	157	19	relationships	relationship	NOUN
fueconorg-13459	157	20	.	.	PUNCT
fueconorg-13459	158	1	other	other	ADJ
fueconorg-13459	158	2	authors	author	NOUN
fueconorg-13459	158	3	indicate	indicate	VERB
fueconorg-13459	158	4	that	that	SCONJ
fueconorg-13459	158	5	larger	large	ADJ
fueconorg-13459	158	6	audit	audit	NOUN
fueconorg-13459	158	7	firms	firm	NOUN
fueconorg-13459	158	8	have	have	VERB
fueconorg-13459	158	9	a	a	DET
fueconorg-13459	158	10	broader	broad	ADJ
fueconorg-13459	158	11	client	client	NOUN
fueconorg-13459	158	12	portfolio	portfolio	NOUN
fueconorg-13459	158	13	,	,	PUNCT
fueconorg-13459	158	14	greater	great	ADJ
fueconorg-13459	158	15	bargaining	bargaining	NOUN
fueconorg-13459	158	16	power	power	NOUN
fueconorg-13459	158	17	,	,	PUNCT
fueconorg-13459	158	18	and	and	CCONJ
fueconorg-13459	158	19	a	a	DET
fueconorg-13459	158	20	greater	great	ADJ
fueconorg-13459	158	21	focus	focus	NOUN
fueconorg-13459	158	22	on	on	ADP
fueconorg-13459	158	23	maintaining	maintain	VERB
fueconorg-13459	158	24	their	their	PRON
fueconorg-13459	158	25	professional	professional	ADJ
fueconorg-13459	158	26	responsibility	responsibility	NOUN
fueconorg-13459	158	27	,	,	PUNCT
fueconorg-13459	158	28	ethics	ethic	NOUN
fueconorg-13459	158	29	,	,	PUNCT
fueconorg-13459	158	30	and	and	CCONJ
fueconorg-13459	158	31	reputation	reputation	NOUN
fueconorg-13459	158	32	,	,	PUNCT
fueconorg-13459	158	33	which	which	PRON
fueconorg-13459	158	34	is	be	AUX
fueconorg-13459	158	35	why	why	SCONJ
fueconorg-13459	158	36	they	they	PRON
fueconorg-13459	158	37	are	be	AUX
fueconorg-13459	158	38	more	more	ADV
fueconorg-13459	158	39	likely	likely	ADJ
fueconorg-13459	158	40	to	to	PART
fueconorg-13459	158	41	express	express	VERB
fueconorg-13459	158	42	doubts	doubt	NOUN
fueconorg-13459	158	43	about	about	ADP
fueconorg-13459	158	44	a	a	DET
fueconorg-13459	158	45	client	client	NOUN
fueconorg-13459	158	46	’s	’s	PART
fueconorg-13459	158	47	going	go	VERB
fueconorg-13459	158	48	concern	concern	NOUN
fueconorg-13459	158	49	(	(	PUNCT
fueconorg-13459	158	50	sundgren	sundgren	NOUN
fueconorg-13459	158	51	&	&	CCONJ
fueconorg-13459	158	52	svanström	svanström	ADJ
fueconorg-13459	158	53	,	,	PUNCT
fueconorg-13459	158	54	2014	2014	NUM
fueconorg-13459	158	55	)	)	PUNCT
fueconorg-13459	158	56	.	.	PUNCT
fueconorg-13459	159	1	their	their	PRON
fueconorg-13459	159	2	goal	goal	NOUN
fueconorg-13459	159	3	is	be	AUX
fueconorg-13459	159	4	to	to	PART
fueconorg-13459	159	5	protect	protect	VERB
fueconorg-13459	159	6	the	the	DET
fueconorg-13459	159	7	interests	interest	NOUN
fueconorg-13459	159	8	of	of	ADP
fueconorg-13459	159	9	the	the	DET
fueconorg-13459	159	10	public	public	NOUN
fueconorg-13459	159	11	,	,	PUNCT
fueconorg-13459	159	12	investors	investor	NOUN
fueconorg-13459	159	13	,	,	PUNCT
fueconorg-13459	159	14	and	and	CCONJ
fueconorg-13459	159	15	other	other	ADJ
fueconorg-13459	159	16	stakeholders	stakeholder	NOUN
fueconorg-13459	159	17	,	,	PUNCT
fueconorg-13459	159	18	rather	rather	ADV
fueconorg-13459	159	19	than	than	ADP
fueconorg-13459	159	20	focusing	focus	VERB
fueconorg-13459	159	21	on	on	ADP
fueconorg-13459	159	22	temporarily	temporarily	ADV
fueconorg-13459	159	23	preserving	preserve	VERB
fueconorg-13459	159	24	the	the	DET
fueconorg-13459	159	25	client	client	NOUN
fueconorg-13459	159	26	relationship	relationship	NOUN
fueconorg-13459	159	27	.	.	PUNCT
fueconorg-13459	160	1	berglund	berglund	PROPN
fueconorg-13459	160	2	et	et	PROPN
fueconorg-13459	160	3	al	al	PROPN
fueconorg-13459	160	4	.	.	PROPN
fueconorg-13459	161	1	(	(	PUNCT
fueconorg-13459	161	2	2018	2018	NUM
fueconorg-13459	161	3	)	)	PUNCT
fueconorg-13459	161	4	also	also	ADV
fueconorg-13459	161	5	find	find	VERB
fueconorg-13459	161	6	that	that	SCONJ
fueconorg-13459	161	7	big	big	ADJ
fueconorg-13459	161	8	4	4	NUM
fueconorg-13459	161	9	audit	audit	NOUN
fueconorg-13459	161	10	firms	firm	NOUN
fueconorg-13459	161	11	are	be	AUX
fueconorg-13459	161	12	more	more	ADV
fueconorg-13459	161	13	likely	likely	ADJ
fueconorg-13459	161	14	to	to	PART
fueconorg-13459	161	15	issue	issue	VERB
fueconorg-13459	161	16	maos	maos	PROPN
fueconorg-13459	161	17	.	.	PUNCT
fueconorg-13459	162	1	rahman	rahman	PROPN
fueconorg-13459	162	2	et	et	PROPN
fueconorg-13459	162	3	al	al	PROPN
fueconorg-13459	162	4	.	.	PROPN
fueconorg-13459	163	1	(	(	PUNCT
fueconorg-13459	163	2	2024	2024	NUM
fueconorg-13459	163	3	)	)	PUNCT
fueconorg-13459	163	4	reach	reach	VERB
fueconorg-13459	163	5	similar	similar	ADJ
fueconorg-13459	163	6	results	result	NOUN
fueconorg-13459	163	7	and	and	CCONJ
fueconorg-13459	163	8	state	state	NOUN
fueconorg-13459	163	9	that	that	SCONJ
fueconorg-13459	163	10	large	large	ADJ
fueconorg-13459	163	11	audit	audit	NOUN
fueconorg-13459	163	12	firms	firm	NOUN
fueconorg-13459	163	13	are	be	AUX
fueconorg-13459	163	14	more	more	ADV
fueconorg-13459	163	15	likely	likely	ADJ
fueconorg-13459	163	16	to	to	PART
fueconorg-13459	163	17	issue	issue	VERB
fueconorg-13459	163	18	modifications	modification	NOUN
fueconorg-13459	163	19	to	to	ADP
fueconorg-13459	163	20	economically	economically	ADV
fueconorg-13459	163	21	significant	significant	ADJ
fueconorg-13459	163	22	clients	client	NOUN
fueconorg-13459	163	23	,	,	PUNCT
fueconorg-13459	163	24	as	as	SCONJ
fueconorg-13459	163	25	this	this	PRON
fueconorg-13459	163	26	indicates	indicate	VERB
fueconorg-13459	163	27	a	a	DET
fueconorg-13459	163	28	higher	high	ADJ
fueconorg-13459	163	29	level	level	NOUN
fueconorg-13459	163	30	of	of	ADP
fueconorg-13459	163	31	quality	quality	NOUN
fueconorg-13459	163	32	of	of	ADP
fueconorg-13459	163	33	the	the	DET
fueconorg-13459	163	34	audit	audit	NOUN
fueconorg-13459	163	35	services	service	NOUN
fueconorg-13459	163	36	they	they	PRON
fueconorg-13459	163	37	provide	provide	VERB
fueconorg-13459	163	38	.	.	PUNCT
fueconorg-13459	164	1	regardless	regardless	ADV
fueconorg-13459	164	2	of	of	ADP
fueconorg-13459	164	3	the	the	DET
fueconorg-13459	164	4	different	different	ADJ
fueconorg-13459	164	5	engagements	engagement	NOUN
fueconorg-13459	164	6	of	of	ADP
fueconorg-13459	164	7	audit	audit	NOUN
fueconorg-13459	164	8	firms	firm	NOUN
fueconorg-13459	164	9	under	under	ADP
fueconorg-13459	164	10	research	research	NOUN
fueconorg-13459	164	11	,	,	PUNCT
fueconorg-13459	164	12	the	the	DET
fueconorg-13459	164	13	companies	company	NOUN
fueconorg-13459	164	14	’	'	PUNCT
fueconorg-13459	164	15	threatened	threaten	VERB
fueconorg-13459	164	16	ability	ability	NOUN
fueconorg-13459	164	17	to	to	PART
fueconorg-13459	164	18	continue	continue	VERB
fueconorg-13459	164	19	as	as	ADP
fueconorg-13459	164	20	a	a	DET
fueconorg-13459	164	21	going	go	VERB
fueconorg-13459	164	22	concern	concern	NOUN
fueconorg-13459	164	23	requires	require	VERB
fueconorg-13459	164	24	an	an	DET
fueconorg-13459	164	25	in	in	ADP
fueconorg-13459	164	26	-	-	PUNCT
fueconorg-13459	164	27	depth	depth	NOUN
fueconorg-13459	164	28	analysis	analysis	NOUN
fueconorg-13459	164	29	of	of	ADP
fueconorg-13459	164	30	the	the	DET
fueconorg-13459	164	31	prevailing	prevail	VERB
fueconorg-13459	164	32	indicators	indicator	NOUN
fueconorg-13459	164	33	that	that	PRON
fueconorg-13459	164	34	led	lead	VERB
fueconorg-13459	164	35	to	to	ADP
fueconorg-13459	164	36	the	the	DET
fueconorg-13459	164	37	crisis	crisis	NOUN
fueconorg-13459	164	38	in	in	ADP
fueconorg-13459	164	39	their	their	PRON
fueconorg-13459	164	40	operations	operation	NOUN
fueconorg-13459	164	41	,	,	PUNCT
fueconorg-13459	164	42	especially	especially	ADV
fueconorg-13459	164	43	if	if	SCONJ
fueconorg-13459	164	44	we	we	PRON
fueconorg-13459	164	45	know	know	VERB
fueconorg-13459	164	46	that	that	SCONJ
fueconorg-13459	164	47	some	some	PRON
fueconorg-13459	164	48	of	of	ADP
fueconorg-13459	164	49	these	these	DET
fueconorg-13459	164	50	indicators	indicator	NOUN
fueconorg-13459	164	51	are	be	AUX
fueconorg-13459	164	52	the	the	DET
fueconorg-13459	164	53	main	main	ADJ
fueconorg-13459	164	54	reasons	reason	NOUN
fueconorg-13459	164	55	for	for	ADP
fueconorg-13459	164	56	initiating	initiate	VERB
fueconorg-13459	164	57	bankruptcy	bankruptcy	NOUN
fueconorg-13459	164	58	proceedings	proceeding	NOUN
fueconorg-13459	164	59	.	.	PUNCT
fueconorg-13459	165	1	4.3	4.3	NUM
fueconorg-13459	165	2	.	.	PUNCT
fueconorg-13459	165	3	analysis	analysis	NOUN
fueconorg-13459	165	4	of	of	ADP
fueconorg-13459	165	5	events	event	NOUN
fueconorg-13459	165	6	or	or	CCONJ
fueconorg-13459	165	7	conditions	condition	NOUN
fueconorg-13459	165	8	that	that	PRON
fueconorg-13459	165	9	may	may	AUX
fueconorg-13459	165	10	cast	cast	VERB
fueconorg-13459	165	11	significant	significant	ADJ
fueconorg-13459	165	12	doubt	doubt	NOUN
fueconorg-13459	165	13	on	on	ADP
fueconorg-13459	165	14	the	the	DET
fueconorg-13459	165	15	company	company	NOUN
fueconorg-13459	165	16	's	's	PART
fueconorg-13459	165	17	ability	ability	NOUN
fueconorg-13459	165	18	to	to	PART
fueconorg-13459	165	19	continue	continue	VERB
fueconorg-13459	165	20	as	as	ADP
fueconorg-13459	165	21	a	a	DET
fueconorg-13459	165	22	going	go	VERB
fueconorg-13459	165	23	concern	concern	NOUN
fueconorg-13459	165	24	as	as	SCONJ
fueconorg-13459	165	25	is	be	AUX
fueconorg-13459	165	26	already	already	ADV
fueconorg-13459	165	27	known	know	VERB
fueconorg-13459	165	28	,	,	PUNCT
fueconorg-13459	165	29	in	in	ADP
fueconorg-13459	165	30	final	final	ADJ
fueconorg-13459	165	31	auditors	auditor	NOUN
fueconorg-13459	165	32	’	'	PUNCT
fueconorg-13459	165	33	reports	report	NOUN
fueconorg-13459	165	34	auditors	auditor	NOUN
fueconorg-13459	165	35	must	must	AUX
fueconorg-13459	165	36	state	state	VERB
fueconorg-13459	165	37	circumstances	circumstance	NOUN
fueconorg-13459	165	38	that	that	SCONJ
fueconorg-13459	165	39	,	,	PUNCT
fueconorg-13459	165	40	individually	individually	ADV
fueconorg-13459	165	41	or	or	CCONJ
fueconorg-13459	165	42	in	in	ADP
fueconorg-13459	165	43	the	the	DET
fueconorg-13459	165	44	aggregate	aggregate	NOUN
fueconorg-13459	165	45	,	,	PUNCT
fueconorg-13459	165	46	have	have	AUX
fueconorg-13459	165	47	cast	cast	VERB
fueconorg-13459	165	48	significant	significant	ADJ
fueconorg-13459	165	49	doubt	doubt	NOUN
fueconorg-13459	165	50	on	on	ADP
fueconorg-13459	165	51	the	the	DET
fueconorg-13459	165	52	company	company	NOUN
fueconorg-13459	165	53	's	's	PART
fueconorg-13459	165	54	ability	ability	NOUN
fueconorg-13459	165	55	to	to	PART
fueconorg-13459	165	56	continue	continue	VERB
fueconorg-13459	165	57	as	as	ADP
fueconorg-13459	165	58	a	a	DET
fueconorg-13459	165	59	going	go	VERB
fueconorg-13459	165	60	concern	concern	NOUN
fueconorg-13459	165	61	.	.	PUNCT
fueconorg-13459	166	1	according	accord	VERB
fueconorg-13459	166	2	to	to	ADP
fueconorg-13459	166	3	the	the	DET
fueconorg-13459	166	4	revised	revise	VERB
fueconorg-13459	166	5	isa	isa	PROPN
fueconorg-13459	166	6	570	570	NUM
fueconorg-13459	166	7	,	,	PUNCT
fueconorg-13459	166	8	such	such	ADJ
fueconorg-13459	166	9	circumstances	circumstance	NOUN
fueconorg-13459	166	10	may	may	AUX
fueconorg-13459	166	11	be	be	AUX
fueconorg-13459	166	12	found	find	VERB
fueconorg-13459	166	13	not	not	PART
fueconorg-13459	166	14	only	only	ADV
fueconorg-13459	166	15	in	in	ADP
fueconorg-13459	166	16	the	the	DET
fueconorg-13459	166	17	accounting	accounting	NOUN
fueconorg-13459	166	18	reports	report	NOUN
fueconorg-13459	166	19	,	,	PUNCT
fueconorg-13459	166	20	but	but	CCONJ
fueconorg-13459	166	21	in	in	ADP
fueconorg-13459	166	22	other	other	ADJ
fueconorg-13459	166	23	sources	source	NOUN
fueconorg-13459	166	24	as	as	ADV
fueconorg-13459	166	25	well	well	ADV
fueconorg-13459	166	26	(	(	PUNCT
fueconorg-13459	166	27	iaasb	iaasb	NOUN
fueconorg-13459	166	28	,	,	PUNCT
fueconorg-13459	166	29	2015a	2015a	NUM
fueconorg-13459	166	30	)	)	PUNCT
fueconorg-13459	166	31	.	.	PUNCT
fueconorg-13459	167	1	greater	great	ADJ
fueconorg-13459	167	2	exposure	exposure	NOUN
fueconorg-13459	167	3	to	to	ADP
fueconorg-13459	167	4	general	general	ADJ
fueconorg-13459	167	5	uncertainty	uncertainty	NOUN
fueconorg-13459	167	6	,	,	PUNCT
fueconorg-13459	167	7	caused	cause	VERB
fueconorg-13459	167	8	by	by	ADP
fueconorg-13459	167	9	the	the	DET
fueconorg-13459	167	10	pandemic	pandemic	NOUN
fueconorg-13459	167	11	and	and	CCONJ
fueconorg-13459	167	12	the	the	DET
fueconorg-13459	167	13	russianukrainian	russianukrainian	ADJ
fueconorg-13459	167	14	conflict	conflict	NOUN
fueconorg-13459	167	15	,	,	PUNCT
fueconorg-13459	167	16	has	have	AUX
fueconorg-13459	167	17	resulted	result	VERB
fueconorg-13459	167	18	in	in	ADP
fueconorg-13459	167	19	a	a	DET
fueconorg-13459	167	20	significant	significant	ADJ
fueconorg-13459	167	21	number	number	NOUN
fueconorg-13459	167	22	of	of	ADP
fueconorg-13459	167	23	companies	company	NOUN
fueconorg-13459	167	24	suffering	suffer	VERB
fueconorg-13459	167	25	significant	significant	ADJ
fueconorg-13459	167	26	losses	loss	NOUN
fueconorg-13459	167	27	in	in	ADP
fueconorg-13459	167	28	the	the	DET
fueconorg-13459	167	29	form	form	NOUN
fueconorg-13459	167	30	of	of	ADP
fueconorg-13459	167	31	reduced	reduce	VERB
fueconorg-13459	167	32	staff	staff	NOUN
fueconorg-13459	167	33	numbers	number	NOUN
fueconorg-13459	167	34	,	,	PUNCT
fueconorg-13459	167	35	reduced	reduced	ADJ
fueconorg-13459	167	36	orders	order	NOUN
fueconorg-13459	167	37	,	,	PUNCT
fueconorg-13459	167	38	loss	loss	NOUN
fueconorg-13459	167	39	of	of	ADP
fueconorg-13459	167	40	market	market	NOUN
fueconorg-13459	167	41	share	share	NOUN
fueconorg-13459	167	42	,	,	PUNCT
fueconorg-13459	167	43	nonperformance	nonperformance	NOUN
fueconorg-13459	167	44	of	of	ADP
fueconorg-13459	167	45	business	business	NOUN
fueconorg-13459	167	46	activities	activity	NOUN
fueconorg-13459	167	47	,	,	PUNCT
fueconorg-13459	167	48	etc	etc	X
fueconorg-13459	167	49	.	.	X
fueconorg-13459	168	1	the	the	DET
fueconorg-13459	168	2	above	above	ADJ
fueconorg-13459	168	3	circumstances	circumstance	NOUN
fueconorg-13459	168	4	negatively	negatively	ADV
fueconorg-13459	168	5	affected	affect	VERB
fueconorg-13459	168	6	the	the	DET
fueconorg-13459	168	7	earning	earning	NOUN
fueconorg-13459	168	8	capacity	capacity	NOUN
fueconorg-13459	168	9	of	of	ADP
fueconorg-13459	168	10	these	these	DET
fueconorg-13459	168	11	companies	company	NOUN
fueconorg-13459	168	12	,	,	PUNCT
fueconorg-13459	168	13	which	which	PRON
fueconorg-13459	168	14	could	could	AUX
fueconorg-13459	168	15	no	no	ADV
fueconorg-13459	168	16	longer	long	ADV
fueconorg-13459	168	17	generate	generate	VERB
fueconorg-13459	168	18	business	business	NOUN
fueconorg-13459	168	19	income	income	NOUN
fueconorg-13459	168	20	based	base	VERB
fueconorg-13459	168	21	on	on	ADP
fueconorg-13459	168	22	their	their	PRON
fueconorg-13459	168	23	registered	register	VERB
fueconorg-13459	168	24	activity	activity	NOUN
fueconorg-13459	168	25	.	.	PUNCT
fueconorg-13459	169	1	table	table	NOUN
fueconorg-13459	169	2	4	4	NUM
fueconorg-13459	169	3	shows	show	VERB
fueconorg-13459	169	4	that	that	SCONJ
fueconorg-13459	169	5	the	the	DET
fueconorg-13459	169	6	decrease	decrease	NOUN
fueconorg-13459	169	7	in	in	ADP
fueconorg-13459	169	8	profitability	profitability	NOUN
fueconorg-13459	169	9	was	be	AUX
fueconorg-13459	169	10	reflected	reflect	VERB
fueconorg-13459	169	11	in	in	ADP
fueconorg-13459	169	12	the	the	DET
fueconorg-13459	169	13	accumulation	accumulation	NOUN
fueconorg-13459	169	14	of	of	ADP
fueconorg-13459	169	15	losses	loss	NOUN
fueconorg-13459	169	16	,	,	PUNCT
fueconorg-13459	169	17	which	which	PRON
fueconorg-13459	169	18	led	lead	VERB
fueconorg-13459	169	19	to	to	ADP
fueconorg-13459	169	20	the	the	DET
fueconorg-13459	169	21	depletion	depletion	NOUN
fueconorg-13459	169	22	of	of	ADP
fueconorg-13459	169	23	their	their	PRON
fueconorg-13459	169	24	own	own	ADJ
fueconorg-13459	169	25	equity	equity	NOUN
fueconorg-13459	169	26	and	and	CCONJ
fueconorg-13459	169	27	over	over	ADP
fueconorg-13459	169	28	-	-	PUNCT
fueconorg-13459	169	29	indebtedness	indebtedness	NOUN
fueconorg-13459	169	30	(	(	PUNCT
fueconorg-13459	169	31	recognized	recognize	VERB
fueconorg-13459	169	32	in	in	ADP
fueconorg-13459	169	33	the	the	DET
fueconorg-13459	169	34	balance	balance	NOUN
fueconorg-13459	169	35	sheet	sheet	NOUN
fueconorg-13459	169	36	as	as	SCONJ
fueconorg-13459	169	37	the	the	DET
fueconorg-13459	169	38	item	item	NOUN
fueconorg-13459	169	39	loss	loss	NOUN
fueconorg-13459	169	40	exceeded	exceed	VERB
fueconorg-13459	169	41	the	the	DET
fueconorg-13459	169	42	equity	equity	NOUN
fueconorg-13459	169	43	)	)	PUNCT
fueconorg-13459	169	44	.	.	PUNCT
fueconorg-13459	170	1	due	due	ADP
fueconorg-13459	170	2	to	to	ADP
fueconorg-13459	170	3	unprofitable	unprofitable	ADJ
fueconorg-13459	170	4	operations	operation	NOUN
fueconorg-13459	170	5	,	,	PUNCT
fueconorg-13459	170	6	such	such	ADJ
fueconorg-13459	170	7	companies	company	NOUN
fueconorg-13459	170	8	also	also	ADV
fueconorg-13459	170	9	began	begin	VERB
fueconorg-13459	170	10	to	to	PART
fueconorg-13459	170	11	lose	lose	VERB
fueconorg-13459	170	12	creditors	creditor	NOUN
fueconorg-13459	170	13	'	'	PART
fueconorg-13459	170	14	funds	fund	NOUN
fueconorg-13459	170	15	,	,	PUNCT
fueconorg-13459	170	16	and	and	CCONJ
fueconorg-13459	170	17	the	the	DET
fueconorg-13459	170	18	amount	amount	NOUN
fueconorg-13459	170	19	of	of	ADP
fueconorg-13459	170	20	liabilities	liability	NOUN
fueconorg-13459	170	21	exceeded	exceed	VERB
fueconorg-13459	170	22	the	the	DET
fueconorg-13459	170	23	value	value	NOUN
fueconorg-13459	170	24	of	of	ADP
fueconorg-13459	170	25	their	their	PRON
fueconorg-13459	170	26	assets	asset	NOUN
fueconorg-13459	170	27	.	.	PUNCT
fueconorg-13459	171	1	on	on	ADP
fueconorg-13459	171	2	the	the	DET
fueconorg-13459	171	3	other	other	ADJ
fueconorg-13459	171	4	hand	hand	NOUN
fueconorg-13459	171	5	,	,	PUNCT
fueconorg-13459	171	6	the	the	DET
fueconorg-13459	171	7	decrease	decrease	NOUN
fueconorg-13459	171	8	in	in	ADP
fueconorg-13459	171	9	cash	cash	NOUN
fueconorg-13459	171	10	inflows	inflow	NOUN
fueconorg-13459	171	11	led	lead	VERB
fueconorg-13459	171	12	to	to	ADP
fueconorg-13459	171	13	a	a	DET
fueconorg-13459	171	14	liquidity	liquidity	NOUN
fueconorg-13459	171	15	crisis	crisis	NOUN
fueconorg-13459	171	16	,	,	PUNCT
fueconorg-13459	171	17	which	which	PRON
fueconorg-13459	171	18	manifested	manifest	VERB
fueconorg-13459	171	19	itself	itself	PRON
fueconorg-13459	171	20	in	in	ADP
fueconorg-13459	171	21	difficult	difficult	ADJ
fueconorg-13459	171	22	payments	payment	NOUN
fueconorg-13459	171	23	.	.	PUNCT
fueconorg-13459	172	1	slow	slow	ADJ
fueconorg-13459	172	2	settlement	settlement	NOUN
fueconorg-13459	172	3	of	of	ADP
fueconorg-13459	172	4	liabilities	liability	NOUN
fueconorg-13459	172	5	to	to	ADP
fueconorg-13459	172	6	commercial	commercial	ADJ
fueconorg-13459	172	7	banks	bank	NOUN
fueconorg-13459	172	8	and	and	CCONJ
fueconorg-13459	172	9	other	other	ADJ
fueconorg-13459	172	10	creditors	creditor	NOUN
fueconorg-13459	172	11	blocked	block	VERB
fueconorg-13459	172	12	their	their	PRON
fueconorg-13459	172	13	current	current	ADJ
fueconorg-13459	172	14	accounts	account	NOUN
fueconorg-13459	172	15	,	,	PUNCT
fueconorg-13459	172	16	which	which	PRON
fueconorg-13459	172	17	is	be	AUX
fueconorg-13459	172	18	a	a	DET
fueconorg-13459	172	19	signal	signal	NOUN
fueconorg-13459	172	20	that	that	SCONJ
fueconorg-13459	172	21	some	some	DET
fueconorg-13459	172	22	companies	company	NOUN
fueconorg-13459	172	23	in	in	ADP
fueconorg-13459	172	24	our	our	PRON
fueconorg-13459	172	25	sample	sample	NOUN
fueconorg-13459	172	26	are	be	AUX
fueconorg-13459	172	27	in	in	ADP
fueconorg-13459	172	28	serious	serious	ADJ
fueconorg-13459	172	29	financial	financial	ADJ
fueconorg-13459	172	30	difficulties	difficulty	NOUN
fueconorg-13459	172	31	that	that	PRON
fueconorg-13459	172	32	are	be	AUX
fueconorg-13459	172	33	leading	lead	VERB
fueconorg-13459	172	34	them	they	PRON
fueconorg-13459	172	35	to	to	ADP
fueconorg-13459	172	36	bankruptcy	bankruptcy	NOUN
fueconorg-13459	172	37	.	.	PUNCT
fueconorg-13459	173	1	42	42	NUM
fueconorg-13459	173	2	j.	j.	PROPN
fueconorg-13459	173	3	stojanović	stojanović	PROPN
fueconorg-13459	173	4	table	table	NOUN
fueconorg-13459	173	5	4	4	NUM
fueconorg-13459	173	6	prevailing	prevail	VERB
fueconorg-13459	173	7	indicators	indicator	NOUN
fueconorg-13459	173	8	indicating	indicate	VERB
fueconorg-13459	173	9	a	a	DET
fueconorg-13459	173	10	breach	breach	NOUN
fueconorg-13459	173	11	of	of	ADP
fueconorg-13459	173	12	the	the	DET
fueconorg-13459	173	13	going	go	VERB
fueconorg-13459	173	14	concern	concern	NOUN
fueconorg-13459	173	15	assumption	assumption	NOUN
fueconorg-13459	173	16	prevailing	prevail	VERB
fueconorg-13459	173	17	indicators	indicator	NOUN
fueconorg-13459	173	18	expressing	express	VERB
fueconorg-13459	173	19	doubts	doubt	NOUN
fueconorg-13459	173	20	about	about	ADP
fueconorg-13459	173	21	the	the	DET
fueconorg-13459	173	22	going	go	VERB
fueconorg-13459	173	23	concern	concern	NOUN
fueconorg-13459	173	24	assumption	assumption	NOUN
fueconorg-13459	173	25	number	number	NOUN
fueconorg-13459	173	26	%	%	NOUN
fueconorg-13459	173	27	net	net	ADJ
fueconorg-13459	173	28	loss	loss	NOUN
fueconorg-13459	173	29	44	44	NUM
fueconorg-13459	173	30	24	24	NUM
fueconorg-13459	173	31	accumulated	accumulate	VERB
fueconorg-13459	173	32	loss	loss	NOUN
fueconorg-13459	173	33	46	46	NUM
fueconorg-13459	173	34	25	25	NUM
fueconorg-13459	173	35	loss	loss	NOUN
fueconorg-13459	173	36	exceeded	exceed	VERB
fueconorg-13459	173	37	the	the	DET
fueconorg-13459	173	38	equity	equity	NOUN
fueconorg-13459	173	39	14	14	NUM
fueconorg-13459	173	40	8	8	NUM
fueconorg-13459	173	41	liabilities	liability	NOUN
fueconorg-13459	173	42	greater	great	ADJ
fueconorg-13459	173	43	than	than	ADP
fueconorg-13459	173	44	assets	asset	NOUN
fueconorg-13459	173	45	51	51	NUM
fueconorg-13459	173	46	28	28	NUM
fueconorg-13459	173	47	pending	pende	VERB
fueconorg-13459	173	48	insolvency	insolvency	NOUN
fueconorg-13459	173	49	13	13	NUM
fueconorg-13459	173	50	7	7	NUM
fueconorg-13459	173	51	blocked	block	VERB
fueconorg-13459	173	52	current	current	ADJ
fueconorg-13459	173	53	accounts	account	NOUN
fueconorg-13459	173	54	15	15	NUM
fueconorg-13459	173	55	8	8	NUM
fueconorg-13459	173	56	total	total	NOUN
fueconorg-13459	173	57	183	183	NUM
fueconorg-13459	173	58	100	100	NUM
fueconorg-13459	173	59	source	source	NOUN
fueconorg-13459	173	60	:	:	PUNCT
fueconorg-13459	173	61	author	author	NOUN
fueconorg-13459	173	62	the	the	DET
fueconorg-13459	173	63	pending	pende	VERB
fueconorg-13459	173	64	insolvency	insolvency	NOUN
fueconorg-13459	173	65	of	of	ADP
fueconorg-13459	173	66	the	the	DET
fueconorg-13459	173	67	analyzed	analyze	VERB
fueconorg-13459	173	68	companies	company	NOUN
fueconorg-13459	173	69	is	be	AUX
fueconorg-13459	173	70	not	not	PART
fueconorg-13459	173	71	new	new	ADJ
fueconorg-13459	173	72	.	.	PUNCT
fueconorg-13459	174	1	according	accord	VERB
fueconorg-13459	174	2	to	to	ADP
fueconorg-13459	174	3	previous	previous	ADJ
fueconorg-13459	174	4	studies	study	NOUN
fueconorg-13459	174	5	(	(	PUNCT
fueconorg-13459	174	6	malinić	malinić	ADJ
fueconorg-13459	174	7	,	,	PUNCT
fueconorg-13459	174	8	2023	2023	NUM
fueconorg-13459	174	9	)	)	PUNCT
fueconorg-13459	174	10	,	,	PUNCT
fueconorg-13459	174	11	all	all	DET
fueconorg-13459	174	12	liquidity	liquidity	NOUN
fueconorg-13459	174	13	risk	risk	NOUN
fueconorg-13459	174	14	indicators	indicator	NOUN
fueconorg-13459	174	15	show	show	VERB
fueconorg-13459	174	16	that	that	SCONJ
fueconorg-13459	174	17	the	the	DET
fueconorg-13459	174	18	serbian	serbian	ADJ
fueconorg-13459	174	19	economy	economy	NOUN
fueconorg-13459	174	20	is	be	AUX
fueconorg-13459	174	21	facing	face	VERB
fueconorg-13459	174	22	serious	serious	ADJ
fueconorg-13459	174	23	problems	problem	NOUN
fueconorg-13459	174	24	in	in	ADP
fueconorg-13459	174	25	the	the	DET
fueconorg-13459	174	26	process	process	NOUN
fueconorg-13459	174	27	of	of	ADP
fueconorg-13459	174	28	settling	settle	VERB
fueconorg-13459	174	29	its	its	PRON
fueconorg-13459	174	30	due	due	ADJ
fueconorg-13459	174	31	liabilities	liability	NOUN
fueconorg-13459	174	32	.	.	PUNCT
fueconorg-13459	175	1	the	the	DET
fueconorg-13459	175	2	seriousness	seriousness	NOUN
fueconorg-13459	175	3	of	of	ADP
fueconorg-13459	175	4	the	the	DET
fueconorg-13459	175	5	threats	threat	NOUN
fueconorg-13459	175	6	to	to	PART
fueconorg-13459	175	7	which	which	PRON
fueconorg-13459	175	8	a	a	DET
fueconorg-13459	175	9	large	large	ADJ
fueconorg-13459	175	10	number	number	NOUN
fueconorg-13459	175	11	of	of	ADP
fueconorg-13459	175	12	companies	company	NOUN
fueconorg-13459	175	13	are	be	AUX
fueconorg-13459	175	14	exposed	expose	VERB
fueconorg-13459	175	15	becomes	become	VERB
fueconorg-13459	175	16	more	more	ADV
fueconorg-13459	175	17	apparent	apparent	ADJ
fueconorg-13459	175	18	if	if	SCONJ
fueconorg-13459	175	19	we	we	PRON
fueconorg-13459	175	20	consider	consider	VERB
fueconorg-13459	175	21	article	article	NOUN
fueconorg-13459	175	22	11	11	NUM
fueconorg-13459	175	23	of	of	ADP
fueconorg-13459	175	24	the	the	DET
fueconorg-13459	175	25	serbian	serbian	ADJ
fueconorg-13459	175	26	bankruptcy	bankruptcy	NOUN
fueconorg-13459	175	27	law	law	NOUN
fueconorg-13459	175	28	,	,	PUNCT
fueconorg-13459	175	29	which	which	PRON
fueconorg-13459	175	30	states	state	VERB
fueconorg-13459	175	31	that	that	SCONJ
fueconorg-13459	175	32	bankruptcy	bankruptcy	NOUN
fueconorg-13459	175	33	proceedings	proceeding	NOUN
fueconorg-13459	175	34	are	be	AUX
fueconorg-13459	175	35	opened	open	VERB
fueconorg-13459	175	36	when	when	SCONJ
fueconorg-13459	175	37	the	the	DET
fueconorg-13459	175	38	existence	existence	NOUN
fueconorg-13459	175	39	of	of	ADP
fueconorg-13459	175	40	at	at	ADV
fueconorg-13459	175	41	least	least	ADV
fueconorg-13459	175	42	one	one	NUM
fueconorg-13459	175	43	of	of	ADP
fueconorg-13459	175	44	four	four	NUM
fueconorg-13459	175	45	bankruptcy	bankruptcy	NOUN
fueconorg-13459	175	46	grounds	ground	NOUN
fueconorg-13459	175	47	is	be	AUX
fueconorg-13459	175	48	established	establish	VERB
fueconorg-13459	175	49	:	:	PUNCT
fueconorg-13459	175	50	(	(	PUNCT
fueconorg-13459	175	51	1	1	X
fueconorg-13459	175	52	)	)	PUNCT
fueconorg-13459	175	53	permanent	permanent	ADJ
fueconorg-13459	175	54	insolvency	insolvency	NOUN
fueconorg-13459	175	55	,	,	PUNCT
fueconorg-13459	175	56	(	(	PUNCT
fueconorg-13459	175	57	2	2	X
fueconorg-13459	175	58	)	)	PUNCT
fueconorg-13459	175	59	pending	pende	VERB
fueconorg-13459	175	60	insolvency	insolvency	NOUN
fueconorg-13459	175	61	,	,	PUNCT
fueconorg-13459	175	62	(	(	PUNCT
fueconorg-13459	175	63	3	3	X
fueconorg-13459	175	64	)	)	PUNCT
fueconorg-13459	175	65	over	over	ADP
fueconorg-13459	175	66	-	-	PUNCT
fueconorg-13459	175	67	indebtedness	indebtedness	NOUN
fueconorg-13459	175	68	,	,	PUNCT
fueconorg-13459	175	69	and	and	CCONJ
fueconorg-13459	175	70	(	(	PUNCT
fueconorg-13459	175	71	4	4	X
fueconorg-13459	175	72	)	)	PUNCT
fueconorg-13459	175	73	failure	failure	NOUN
fueconorg-13459	175	74	to	to	PART
fueconorg-13459	175	75	comply	comply	VERB
fueconorg-13459	175	76	with	with	ADP
fueconorg-13459	175	77	the	the	DET
fueconorg-13459	175	78	adopted	adopt	VERB
fueconorg-13459	175	79	reorganization	reorganization	NOUN
fueconorg-13459	175	80	plan	plan	NOUN
fueconorg-13459	175	81	.	.	PUNCT
fueconorg-13459	176	1	therefore	therefore	ADV
fueconorg-13459	176	2	,	,	PUNCT
fueconorg-13459	176	3	we	we	PRON
fueconorg-13459	176	4	wonder	wonder	VERB
fueconorg-13459	176	5	how	how	SCONJ
fueconorg-13459	176	6	it	it	PRON
fueconorg-13459	176	7	is	be	AUX
fueconorg-13459	176	8	possible	possible	ADJ
fueconorg-13459	176	9	that	that	SCONJ
fueconorg-13459	176	10	there	there	PRON
fueconorg-13459	176	11	are	be	VERB
fueconorg-13459	176	12	so	so	ADV
fueconorg-13459	176	13	many	many	ADJ
fueconorg-13459	176	14	active	active	ADJ
fueconorg-13459	176	15	,	,	PUNCT
fueconorg-13459	176	16	but	but	CCONJ
fueconorg-13459	176	17	over	over	ADV
fueconorg-13459	176	18	-	-	PUNCT
fueconorg-13459	176	19	indebted	indebted	ADJ
fueconorg-13459	176	20	companies	company	NOUN
fueconorg-13459	176	21	,	,	PUNCT
fueconorg-13459	176	22	if	if	SCONJ
fueconorg-13459	176	23	we	we	PRON
fueconorg-13459	176	24	know	know	VERB
fueconorg-13459	176	25	that	that	SCONJ
fueconorg-13459	176	26	the	the	DET
fueconorg-13459	176	27	over	over	NOUN
fueconorg-13459	176	28	-	-	PUNCT
fueconorg-13459	176	29	indebtedness	indebtedness	NOUN
fueconorg-13459	176	30	is	be	AUX
fueconorg-13459	176	31	the	the	DET
fueconorg-13459	176	32	basis	basis	NOUN
fueconorg-13459	176	33	for	for	ADP
fueconorg-13459	176	34	initiating	initiate	VERB
fueconorg-13459	176	35	bankruptcy	bankruptcy	NOUN
fueconorg-13459	176	36	.	.	PUNCT
fueconorg-13459	177	1	in	in	ADP
fueconorg-13459	177	2	addition	addition	NOUN
fueconorg-13459	177	3	,	,	PUNCT
fueconorg-13459	177	4	it	it	PRON
fueconorg-13459	177	5	is	be	AUX
fueconorg-13459	177	6	undeniable	undeniable	ADJ
fueconorg-13459	177	7	that	that	SCONJ
fueconorg-13459	177	8	operating	operate	VERB
fueconorg-13459	177	9	with	with	ADP
fueconorg-13459	177	10	losses	loss	NOUN
fueconorg-13459	177	11	also	also	ADV
fueconorg-13459	177	12	increases	increase	VERB
fueconorg-13459	177	13	the	the	DET
fueconorg-13459	177	14	risk	risk	NOUN
fueconorg-13459	177	15	of	of	ADP
fueconorg-13459	177	16	opening	open	VERB
fueconorg-13459	177	17	bankruptcy	bankruptcy	NOUN
fueconorg-13459	177	18	proceedings	proceeding	NOUN
fueconorg-13459	177	19	.	.	PUNCT
fueconorg-13459	178	1	given	give	VERB
fueconorg-13459	178	2	that	that	SCONJ
fueconorg-13459	178	3	the	the	DET
fueconorg-13459	178	4	structure	structure	NOUN
fueconorg-13459	178	5	of	of	ADP
fueconorg-13459	178	6	the	the	DET
fueconorg-13459	178	7	analyzed	analyze	VERB
fueconorg-13459	178	8	companies	company	NOUN
fueconorg-13459	178	9	is	be	AUX
fueconorg-13459	178	10	dominated	dominate	VERB
fueconorg-13459	178	11	by	by	ADP
fueconorg-13459	178	12	smaller	small	ADJ
fueconorg-13459	178	13	companies	company	NOUN
fueconorg-13459	178	14	,	,	PUNCT
fueconorg-13459	178	15	many	many	ADJ
fueconorg-13459	178	16	of	of	ADP
fueconorg-13459	178	17	them	they	PRON
fueconorg-13459	178	18	are	be	AUX
fueconorg-13459	178	19	trying	try	VERB
fueconorg-13459	178	20	to	to	PART
fueconorg-13459	178	21	overcome	overcome	VERB
fueconorg-13459	178	22	the	the	DET
fueconorg-13459	178	23	crisis	crisis	NOUN
fueconorg-13459	178	24	through	through	ADP
fueconorg-13459	178	25	voluntary	voluntary	ADJ
fueconorg-13459	178	26	reorganization	reorganization	NOUN
fueconorg-13459	178	27	(	(	PUNCT
fueconorg-13459	178	28	out	out	ADJ
fueconorg-13459	178	29	-	-	PUNCT
fueconorg-13459	178	30	ofcourt	ofcourt	NOUN
fueconorg-13459	178	31	reorganization	reorganization	NOUN
fueconorg-13459	178	32	)	)	PUNCT
fueconorg-13459	178	33	in	in	ADP
fueconorg-13459	178	34	order	order	NOUN
fueconorg-13459	178	35	to	to	PART
fueconorg-13459	178	36	avoid	avoid	VERB
fueconorg-13459	178	37	significant	significant	ADJ
fueconorg-13459	178	38	costs	cost	NOUN
fueconorg-13459	178	39	associated	associate	VERB
fueconorg-13459	178	40	with	with	ADP
fueconorg-13459	178	41	bankruptcy	bankruptcy	NOUN
fueconorg-13459	178	42	reorganization	reorganization	NOUN
fueconorg-13459	178	43	and	and	CCONJ
fueconorg-13459	178	44	achieve	achieve	VERB
fueconorg-13459	178	45	a	a	DET
fueconorg-13459	178	46	more	more	ADV
fueconorg-13459	178	47	favorable	favorable	ADJ
fueconorg-13459	178	48	position	position	NOUN
fueconorg-13459	178	49	due	due	ADP
fueconorg-13459	178	50	to	to	PART
fueconorg-13459	178	51	close	close	VERB
fueconorg-13459	178	52	relations	relation	NOUN
fueconorg-13459	178	53	with	with	ADP
fueconorg-13459	178	54	creditors	creditor	NOUN
fueconorg-13459	178	55	and	and	CCONJ
fueconorg-13459	178	56	suppliers	supplier	NOUN
fueconorg-13459	178	57	.	.	PUNCT
fueconorg-13459	179	1	since	since	SCONJ
fueconorg-13459	179	2	the	the	DET
fueconorg-13459	179	3	reorganization	reorganization	NOUN
fueconorg-13459	179	4	goes	go	VERB
fueconorg-13459	179	5	on	on	ADP
fueconorg-13459	179	6	according	accord	VERB
fueconorg-13459	179	7	to	to	ADP
fueconorg-13459	179	8	a	a	DET
fueconorg-13459	179	9	detailed	detailed	ADJ
fueconorg-13459	179	10	reorganization	reorganization	NOUN
fueconorg-13459	179	11	plan	plan	NOUN
fueconorg-13459	179	12	,	,	PUNCT
fueconorg-13459	179	13	many	many	ADJ
fueconorg-13459	179	14	companies	company	NOUN
fueconorg-13459	179	15	in	in	ADP
fueconorg-13459	179	16	financial	financial	ADJ
fueconorg-13459	179	17	distress	distress	NOUN
fueconorg-13459	179	18	have	have	AUX
fueconorg-13459	179	19	adopted	adopt	VERB
fueconorg-13459	179	20	this	this	DET
fueconorg-13459	179	21	plan	plan	NOUN
fueconorg-13459	179	22	and	and	CCONJ
fueconorg-13459	179	23	are	be	AUX
fueconorg-13459	179	24	complying	comply	VERB
fueconorg-13459	179	25	with	with	ADP
fueconorg-13459	179	26	it	it	PRON
fueconorg-13459	179	27	.	.	PUNCT
fueconorg-13459	180	1	unfortunately	unfortunately	ADV
fueconorg-13459	180	2	,	,	PUNCT
fueconorg-13459	180	3	research	research	NOUN
fueconorg-13459	180	4	shows	show	VERB
fueconorg-13459	180	5	that	that	SCONJ
fueconorg-13459	180	6	there	there	PRON
fueconorg-13459	180	7	is	be	VERB
fueconorg-13459	180	8	a	a	DET
fueconorg-13459	180	9	50:50	50:50	NUM
fueconorg-13459	180	10	chance	chance	NOUN
fueconorg-13459	180	11	that	that	SCONJ
fueconorg-13459	180	12	a	a	DET
fueconorg-13459	180	13	company	company	NOUN
fueconorg-13459	180	14	will	will	AUX
fueconorg-13459	180	15	successfully	successfully	ADV
fueconorg-13459	180	16	reorganize	reorganize	VERB
fueconorg-13459	180	17	,	,	PUNCT
fueconorg-13459	180	18	either	either	CCONJ
fueconorg-13459	180	19	in	in	ADP
fueconorg-13459	180	20	bankruptcy	bankruptcy	NOUN
fueconorg-13459	180	21	or	or	CCONJ
fueconorg-13459	180	22	voluntary	voluntary	ADJ
fueconorg-13459	180	23	reorganization	reorganization	NOUN
fueconorg-13459	180	24	.	.	PUNCT
fueconorg-13459	181	1	even	even	ADV
fueconorg-13459	181	2	in	in	ADP
fueconorg-13459	181	3	the	the	DET
fueconorg-13459	181	4	case	case	NOUN
fueconorg-13459	181	5	of	of	ADP
fueconorg-13459	181	6	satisfactory	satisfactory	ADJ
fueconorg-13459	181	7	performance	performance	NOUN
fueconorg-13459	181	8	,	,	PUNCT
fueconorg-13459	181	9	a	a	DET
fueconorg-13459	181	10	large	large	ADJ
fueconorg-13459	181	11	number	number	NOUN
fueconorg-13459	181	12	of	of	ADP
fueconorg-13459	181	13	companies	company	NOUN
fueconorg-13459	181	14	later	later	ADV
fueconorg-13459	181	15	re	re	VERB
fueconorg-13459	181	16	-	-	NOUN
fueconorg-13459	181	17	start	start	VERB
fueconorg-13459	181	18	reorganization	reorganization	NOUN
fueconorg-13459	181	19	or	or	CCONJ
fueconorg-13459	181	20	go	go	VERB
fueconorg-13459	181	21	bankrupt	bankrupt	ADJ
fueconorg-13459	181	22	(	(	PUNCT
fueconorg-13459	181	23	todorović	todorović	NOUN
fueconorg-13459	181	24	,	,	PUNCT
fueconorg-13459	181	25	2023	2023	NUM
fueconorg-13459	181	26	)	)	PUNCT
fueconorg-13459	181	27	.	.	PUNCT
fueconorg-13459	182	1	in	in	ADP
fueconorg-13459	182	2	addition	addition	NOUN
fueconorg-13459	182	3	to	to	ADP
fueconorg-13459	182	4	expressing	express	VERB
fueconorg-13459	182	5	an	an	DET
fueconorg-13459	182	6	opinion	opinion	NOUN
fueconorg-13459	182	7	on	on	ADP
fueconorg-13459	182	8	the	the	DET
fueconorg-13459	182	9	going	go	VERB
fueconorg-13459	182	10	concern	concern	NOUN
fueconorg-13459	182	11	,	,	PUNCT
fueconorg-13459	182	12	users	user	NOUN
fueconorg-13459	182	13	particularly	particularly	ADV
fueconorg-13459	182	14	expect	expect	VERB
fueconorg-13459	182	15	the	the	DET
fueconorg-13459	182	16	auditor	auditor	NOUN
fueconorg-13459	182	17	’s	’s	PART
fueconorg-13459	182	18	report	report	NOUN
fueconorg-13459	182	19	to	to	PART
fueconorg-13459	182	20	assure	assure	VERB
fueconorg-13459	182	21	them	they	PRON
fueconorg-13459	182	22	that	that	SCONJ
fueconorg-13459	182	23	the	the	DET
fueconorg-13459	182	24	financial	financial	ADJ
fueconorg-13459	182	25	statements	statement	NOUN
fueconorg-13459	182	26	have	have	AUX
fueconorg-13459	182	27	been	be	AUX
fueconorg-13459	182	28	prepared	prepare	VERB
fueconorg-13459	182	29	in	in	ADP
fueconorg-13459	182	30	accordance	accordance	NOUN
fueconorg-13459	182	31	with	with	ADP
fueconorg-13459	182	32	relevant	relevant	ADJ
fueconorg-13459	182	33	regulations	regulation	NOUN
fueconorg-13459	182	34	,	,	PUNCT
fueconorg-13459	182	35	as	as	ADV
fueconorg-13459	182	36	well	well	ADV
fueconorg-13459	182	37	as	as	ADP
fueconorg-13459	182	38	that	that	PRON
fueconorg-13459	182	39	they	they	PRON
fueconorg-13459	182	40	do	do	AUX
fueconorg-13459	182	41	not	not	PART
fueconorg-13459	182	42	contain	contain	VERB
fueconorg-13459	182	43	elements	element	NOUN
fueconorg-13459	182	44	of	of	ADP
fueconorg-13459	182	45	creative	creative	ADJ
fueconorg-13459	182	46	financial	financial	ADJ
fueconorg-13459	182	47	reporting	reporting	NOUN
fueconorg-13459	182	48	that	that	PRON
fueconorg-13459	182	49	knowingly	knowingly	ADV
fueconorg-13459	182	50	impair	impair	VERB
fueconorg-13459	182	51	their	their	PRON
fueconorg-13459	182	52	objectivity	objectivity	NOUN
fueconorg-13459	182	53	.	.	PUNCT
fueconorg-13459	183	1	for	for	ADP
fueconorg-13459	183	2	these	these	DET
fueconorg-13459	183	3	reasons	reason	NOUN
fueconorg-13459	183	4	,	,	PUNCT
fueconorg-13459	183	5	in	in	ADP
fueconorg-13459	183	6	the	the	DET
fueconorg-13459	183	7	last	last	ADJ
fueconorg-13459	183	8	part	part	NOUN
fueconorg-13459	183	9	of	of	ADP
fueconorg-13459	183	10	the	the	DET
fueconorg-13459	183	11	paper	paper	NOUN
fueconorg-13459	183	12	,	,	PUNCT
fueconorg-13459	183	13	we	we	PRON
fueconorg-13459	183	14	analyze	analyze	VERB
fueconorg-13459	183	15	the	the	DET
fueconorg-13459	183	16	frequency	frequency	NOUN
fueconorg-13459	183	17	of	of	ADP
fueconorg-13459	183	18	maos	maos	PROPN
fueconorg-13459	183	19	that	that	PRON
fueconorg-13459	183	20	are	be	AUX
fueconorg-13459	183	21	based	base	VERB
fueconorg-13459	183	22	on	on	ADP
fueconorg-13459	183	23	other	other	ADJ
fueconorg-13459	183	24	key	key	ADJ
fueconorg-13459	183	25	issues	issue	NOUN
fueconorg-13459	183	26	in	in	ADP
fueconorg-13459	183	27	the	the	DET
fueconorg-13459	183	28	financial	financial	ADJ
fueconorg-13459	183	29	statements	statement	NOUN
fueconorg-13459	183	30	of	of	ADP
fueconorg-13459	183	31	the	the	DET
fueconorg-13459	183	32	analyzed	analyze	VERB
fueconorg-13459	183	33	companies	company	NOUN
fueconorg-13459	183	34	.	.	PUNCT
fueconorg-13459	184	1	4.4	4.4	NUM
fueconorg-13459	184	2	.	.	PUNCT
fueconorg-13459	185	1	analysis	analysis	NOUN
fueconorg-13459	185	2	of	of	ADP
fueconorg-13459	185	3	modified	modified	ADJ
fueconorg-13459	185	4	audit	audit	NOUN
fueconorg-13459	185	5	opinions	opinion	NOUN
fueconorg-13459	185	6	based	base	VERB
fueconorg-13459	185	7	on	on	ADP
fueconorg-13459	185	8	other	other	ADJ
fueconorg-13459	185	9	key	key	ADJ
fueconorg-13459	185	10	issues	issue	NOUN
fueconorg-13459	185	11	in	in	ADP
fueconorg-13459	185	12	the	the	DET
fueconorg-13459	185	13	financial	financial	ADJ
fueconorg-13459	185	14	statements	statement	NOUN
fueconorg-13459	185	15	of	of	ADP
fueconorg-13459	185	16	companies	company	NOUN
fueconorg-13459	185	17	table	table	VERB
fueconorg-13459	185	18	5	5	NUM
fueconorg-13459	185	19	shows	show	VERB
fueconorg-13459	185	20	the	the	DET
fueconorg-13459	185	21	prevalence	prevalence	NOUN
fueconorg-13459	185	22	of	of	ADP
fueconorg-13459	185	23	unmodified	unmodified	ADJ
fueconorg-13459	185	24	and	and	CCONJ
fueconorg-13459	185	25	modified	modify	VERB
fueconorg-13459	185	26	audit	audit	NOUN
fueconorg-13459	185	27	opinions	opinion	NOUN
fueconorg-13459	185	28	in	in	ADP
fueconorg-13459	185	29	the	the	DET
fueconorg-13459	185	30	period	period	NOUN
fueconorg-13459	185	31	2021	2021	NUM
fueconorg-13459	185	32	-	-	SYM
fueconorg-13459	185	33	2023	2023	NUM
fueconorg-13459	185	34	.	.	PUNCT
fueconorg-13459	186	1	in	in	ADP
fueconorg-13459	186	2	2021	2021	NUM
fueconorg-13459	186	3	,	,	PUNCT
fueconorg-13459	186	4	the	the	DET
fueconorg-13459	186	5	percentage	percentage	NOUN
fueconorg-13459	186	6	of	of	ADP
fueconorg-13459	186	7	maos	maos	PROPN
fueconorg-13459	186	8	was	be	AUX
fueconorg-13459	186	9	45	45	NUM
fueconorg-13459	186	10	%	%	NOUN
fueconorg-13459	186	11	,	,	PUNCT
fueconorg-13459	186	12	reaching	reach	VERB
fueconorg-13459	186	13	a	a	DET
fueconorg-13459	186	14	peak	peak	NOUN
fueconorg-13459	186	15	of	of	ADP
fueconorg-13459	186	16	51	51	NUM
fueconorg-13459	186	17	%	%	NOUN
fueconorg-13459	186	18	in	in	ADP
fueconorg-13459	186	19	2022	2022	NUM
fueconorg-13459	186	20	,	,	PUNCT
fueconorg-13459	186	21	after	after	ADP
fueconorg-13459	186	22	which	which	PRON
fueconorg-13459	186	23	it	it	PRON
fueconorg-13459	186	24	decreased	decrease	VERB
fueconorg-13459	186	25	slightly	slightly	ADV
fueconorg-13459	186	26	to	to	ADP
fueconorg-13459	186	27	50	50	NUM
fueconorg-13459	186	28	%	%	NOUN
fueconorg-13459	186	29	.	.	PUNCT
fueconorg-13459	187	1	the	the	DET
fueconorg-13459	187	2	average	average	NOUN
fueconorg-13459	187	3	in	in	ADP
fueconorg-13459	187	4	the	the	DET
fueconorg-13459	187	5	given	give	VERB
fueconorg-13459	187	6	period	period	NOUN
fueconorg-13459	187	7	was	be	AUX
fueconorg-13459	187	8	around	around	ADV
fueconorg-13459	187	9	49	49	NUM
fueconorg-13459	187	10	%	%	NOUN
fueconorg-13459	187	11	,	,	PUNCT
fueconorg-13459	187	12	which	which	PRON
fueconorg-13459	187	13	represents	represent	VERB
fueconorg-13459	187	14	an	an	DET
fueconorg-13459	187	15	extremely	extremely	ADV
fueconorg-13459	187	16	high	high	ADJ
fueconorg-13459	187	17	share	share	NOUN
fueconorg-13459	187	18	of	of	ADP
fueconorg-13459	187	19	maos	maos	PROPN
fueconorg-13459	187	20	.	.	PUNCT
fueconorg-13459	188	1	moreover	moreover	ADV
fueconorg-13459	188	2	,	,	PUNCT
fueconorg-13459	188	3	of	of	ADP
fueconorg-13459	188	4	the	the	DET
fueconorg-13459	188	5	total	total	ADJ
fueconorg-13459	188	6	number	number	NOUN
fueconorg-13459	188	7	of	of	ADP
fueconorg-13459	188	8	auditors	auditor	NOUN
fueconorg-13459	188	9	’	’	PART
fueconorg-13459	188	10	tendency	tendency	NOUN
fueconorg-13459	188	11	to	to	PART
fueconorg-13459	188	12	issue	issue	VERB
fueconorg-13459	188	13	going	go	VERB
fueconorg-13459	188	14	concern	concern	ADJ
fueconorg-13459	188	15	opinions	opinion	NOUN
fueconorg-13459	188	16	:	:	PUNCT
fueconorg-13459	188	17	evidence	evidence	NOUN
fueconorg-13459	188	18	from	from	ADP
fueconorg-13459	188	19	serbian	serbian	ADJ
fueconorg-13459	188	20	capital	capital	NOUN
fueconorg-13459	188	21	market	market	NOUN
fueconorg-13459	188	22	43	43	NUM
fueconorg-13459	188	23	maos	maos	NOUN
fueconorg-13459	188	24	issued	issue	VERB
fueconorg-13459	188	25	in	in	ADP
fueconorg-13459	188	26	this	this	DET
fueconorg-13459	188	27	research	research	NOUN
fueconorg-13459	188	28	,	,	PUNCT
fueconorg-13459	188	29	20	20	NUM
fueconorg-13459	188	30	%	%	NOUN
fueconorg-13459	188	31	of	of	ADP
fueconorg-13459	188	32	them	they	PRON
fueconorg-13459	188	33	relate	relate	VERB
fueconorg-13459	188	34	to	to	ADP
fueconorg-13459	188	35	a	a	DET
fueconorg-13459	188	36	breach	breach	NOUN
fueconorg-13459	188	37	of	of	ADP
fueconorg-13459	188	38	the	the	DET
fueconorg-13459	188	39	going	go	VERB
fueconorg-13459	188	40	concern	concern	NOUN
fueconorg-13459	188	41	assumption	assumption	NOUN
fueconorg-13459	188	42	.	.	PUNCT
fueconorg-13459	189	1	table	table	NOUN
fueconorg-13459	189	2	5	5	NUM
fueconorg-13459	189	3	overview	overview	NOUN
fueconorg-13459	189	4	of	of	ADP
fueconorg-13459	189	5	audit	audit	NOUN
fueconorg-13459	189	6	opinions	opinion	NOUN
fueconorg-13459	189	7	of	of	ADP
fueconorg-13459	189	8	the	the	DET
fueconorg-13459	189	9	analyzed	analyze	VERB
fueconorg-13459	189	10	companies	company	NOUN
fueconorg-13459	189	11	in	in	ADP
fueconorg-13459	189	12	the	the	DET
fueconorg-13459	189	13	period	period	NOUN
fueconorg-13459	189	14	2021	2021	NUM
fueconorg-13459	189	15	-	-	SYM
fueconorg-13459	189	16	2023	2023	NUM
fueconorg-13459	189	17	type	type	NOUN
fueconorg-13459	189	18	of	of	ADP
fueconorg-13459	189	19	audit	audit	NOUN
fueconorg-13459	189	20	opinion	opinion	NOUN
fueconorg-13459	189	21	2021	2021	NUM
fueconorg-13459	189	22	2022	2022	NUM
fueconorg-13459	189	23	2023	2023	NUM
fueconorg-13459	189	24	number	number	NOUN
fueconorg-13459	189	25	%	%	NOUN
fueconorg-13459	189	26	number	number	NOUN
fueconorg-13459	189	27	%	%	NOUN
fueconorg-13459	189	28	number	number	NOUN
fueconorg-13459	189	29	%	%	NOUN
fueconorg-13459	189	30	unmodified	unmodifie	VERB
fueconorg-13459	189	31	93	93	NUM
fueconorg-13459	189	32	55	55	NUM
fueconorg-13459	189	33	85	85	NUM
fueconorg-13459	189	34	49	49	NUM
fueconorg-13459	189	35	84	84	NUM
fueconorg-13459	189	36	50	50	NUM
fueconorg-13459	189	37	modified	modify	VERB
fueconorg-13459	189	38	76	76	NUM
fueconorg-13459	189	39	45	45	NUM
fueconorg-13459	189	40	88	88	NUM
fueconorg-13459	189	41	51	51	NUM
fueconorg-13459	189	42	85	85	NUM
fueconorg-13459	189	43	50	50	NUM
fueconorg-13459	189	44	▪	▪	NOUN
fueconorg-13459	189	45	qualified	qualified	ADJ
fueconorg-13459	189	46	52	52	NUM
fueconorg-13459	189	47	31	31	NUM
fueconorg-13459	189	48	63	63	NUM
fueconorg-13459	189	49	36	36	NUM
fueconorg-13459	189	50	62	62	NUM
fueconorg-13459	189	51	37	37	NUM
fueconorg-13459	189	52	▪	▪	NOUN
fueconorg-13459	189	53	adverse	adverse	ADJ
fueconorg-13459	189	54	3	3	NUM
fueconorg-13459	189	55	2	2	NUM
fueconorg-13459	189	56	4	4	NUM
fueconorg-13459	189	57	3	3	NUM
fueconorg-13459	189	58	5	5	NUM
fueconorg-13459	189	59	3	3	NUM
fueconorg-13459	189	60	▪	▪	NOUN
fueconorg-13459	189	61	disclaimer	disclaimer	NOUN
fueconorg-13459	189	62	21	21	NUM
fueconorg-13459	189	63	12	12	NUM
fueconorg-13459	189	64	21	21	NUM
fueconorg-13459	189	65	12	12	NUM
fueconorg-13459	189	66	18	18	NUM
fueconorg-13459	189	67	10	10	NUM
fueconorg-13459	189	68	total	total	NOUN
fueconorg-13459	189	69	169	169	NUM
fueconorg-13459	189	70	100	100	NUM
fueconorg-13459	189	71	173	173	NUM
fueconorg-13459	189	72	100	100	NUM
fueconorg-13459	189	73	169	169	NUM
fueconorg-13459	189	74	100	100	NUM
fueconorg-13459	189	75	source	source	NOUN
fueconorg-13459	189	76	:	:	PUNCT
fueconorg-13459	189	77	author	author	NOUN
fueconorg-13459	189	78	the	the	DET
fueconorg-13459	189	79	fact	fact	NOUN
fueconorg-13459	189	80	that	that	SCONJ
fueconorg-13459	189	81	auditors	auditor	NOUN
fueconorg-13459	189	82	issued	issue	VERB
fueconorg-13459	189	83	maos	maos	NOUN
fueconorg-13459	189	84	in	in	ADP
fueconorg-13459	189	85	the	the	DET
fueconorg-13459	189	86	basis	basis	NOUN
fueconorg-13459	189	87	for	for	ADP
fueconorg-13459	189	88	opinion	opinion	NOUN
fueconorg-13459	189	89	paragraph	paragraph	NOUN
fueconorg-13459	189	90	on	on	ADP
fueconorg-13459	189	91	half	half	NOUN
fueconorg-13459	189	92	of	of	ADP
fueconorg-13459	189	93	the	the	DET
fueconorg-13459	189	94	analyzed	analyze	VERB
fueconorg-13459	189	95	reports	report	NOUN
fueconorg-13459	189	96	of	of	ADP
fueconorg-13459	189	97	listed	list	VERB
fueconorg-13459	189	98	companies	company	NOUN
fueconorg-13459	189	99	may	may	AUX
fueconorg-13459	189	100	mean	mean	VERB
fueconorg-13459	189	101	that	that	SCONJ
fueconorg-13459	189	102	they	they	PRON
fueconorg-13459	189	103	concluded	conclude	VERB
fueconorg-13459	189	104	that	that	SCONJ
fueconorg-13459	189	105	the	the	DET
fueconorg-13459	189	106	financial	financial	ADJ
fueconorg-13459	189	107	statements	statement	NOUN
fueconorg-13459	189	108	contained	contain	VERB
fueconorg-13459	189	109	material	material	ADJ
fueconorg-13459	189	110	misstatements	misstatement	NOUN
fueconorg-13459	189	111	or	or	CCONJ
fueconorg-13459	189	112	that	that	SCONJ
fueconorg-13459	189	113	they	they	PRON
fueconorg-13459	189	114	did	do	AUX
fueconorg-13459	189	115	not	not	PART
fueconorg-13459	189	116	have	have	VERB
fueconorg-13459	189	117	sufficient	sufficient	ADJ
fueconorg-13459	189	118	and	and	CCONJ
fueconorg-13459	189	119	appropriate	appropriate	ADJ
fueconorg-13459	189	120	audit	audit	NOUN
fueconorg-13459	189	121	evidence	evidence	NOUN
fueconorg-13459	189	122	to	to	PART
fueconorg-13459	189	123	conclude	conclude	VERB
fueconorg-13459	189	124	that	that	SCONJ
fueconorg-13459	189	125	the	the	DET
fueconorg-13459	189	126	financial	financial	ADJ
fueconorg-13459	189	127	statements	statement	NOUN
fueconorg-13459	189	128	did	do	AUX
fueconorg-13459	189	129	not	not	PART
fueconorg-13459	189	130	contain	contain	VERB
fueconorg-13459	189	131	material	material	ADJ
fueconorg-13459	189	132	misstatements	misstatement	NOUN
fueconorg-13459	189	133	.	.	PUNCT
fueconorg-13459	190	1	it	it	PRON
fueconorg-13459	190	2	may	may	AUX
fueconorg-13459	190	3	also	also	ADV
fueconorg-13459	190	4	indicate	indicate	VERB
fueconorg-13459	190	5	that	that	SCONJ
fueconorg-13459	190	6	the	the	DET
fueconorg-13459	190	7	auditor	auditor	NOUN
fueconorg-13459	190	8	proposed	propose	VERB
fueconorg-13459	190	9	corrections	correction	NOUN
fueconorg-13459	190	10	for	for	ADP
fueconorg-13459	190	11	the	the	DET
fueconorg-13459	190	12	observed	observe	VERB
fueconorg-13459	190	13	misstatements	misstatement	NOUN
fueconorg-13459	190	14	,	,	PUNCT
fueconorg-13459	190	15	but	but	CCONJ
fueconorg-13459	190	16	management	management	NOUN
fueconorg-13459	190	17	refused	refuse	VERB
fueconorg-13459	190	18	to	to	PART
fueconorg-13459	190	19	implement	implement	VERB
fueconorg-13459	190	20	them	they	PRON
fueconorg-13459	190	21	or	or	CCONJ
fueconorg-13459	190	22	implemented	implement	VERB
fueconorg-13459	190	23	them	they	PRON
fueconorg-13459	190	24	only	only	ADV
fueconorg-13459	190	25	partially	partially	ADV
fueconorg-13459	190	26	.	.	PUNCT
fueconorg-13459	191	1	in	in	ADP
fueconorg-13459	191	2	situations	situation	NOUN
fueconorg-13459	191	3	where	where	SCONJ
fueconorg-13459	191	4	the	the	DET
fueconorg-13459	191	5	financial	financial	ADJ
fueconorg-13459	191	6	statements	statement	NOUN
fueconorg-13459	191	7	contained	contain	VERB
fueconorg-13459	191	8	material	material	ADJ
fueconorg-13459	191	9	misstatements	misstatement	NOUN
fueconorg-13459	191	10	that	that	PRON
fueconorg-13459	191	11	were	be	AUX
fueconorg-13459	191	12	not	not	PART
fueconorg-13459	191	13	pervasive	pervasive	ADJ
fueconorg-13459	191	14	,	,	PUNCT
fueconorg-13459	191	15	the	the	DET
fueconorg-13459	191	16	auditor	auditor	NOUN
fueconorg-13459	191	17	expressed	express	VERB
fueconorg-13459	191	18	a	a	DET
fueconorg-13459	191	19	qualified	qualified	ADJ
fueconorg-13459	191	20	opinion	opinion	NOUN
fueconorg-13459	191	21	,	,	PUNCT
fueconorg-13459	191	22	which	which	PRON
fueconorg-13459	191	23	is	be	AUX
fueconorg-13459	191	24	the	the	DET
fueconorg-13459	191	25	most	most	ADV
fueconorg-13459	191	26	common	common	ADJ
fueconorg-13459	191	27	in	in	ADP
fueconorg-13459	191	28	our	our	PRON
fueconorg-13459	191	29	structure	structure	NOUN
fueconorg-13459	191	30	of	of	ADP
fueconorg-13459	191	31	maos	maos	PROPN
fueconorg-13459	191	32	–	–	PUNCT
fueconorg-13459	191	33	on	on	ADP
fueconorg-13459	191	34	average	average	ADJ
fueconorg-13459	191	35	about	about	ADV
fueconorg-13459	191	36	35	35	NUM
fueconorg-13459	191	37	%	%	NOUN
fueconorg-13459	191	38	.	.	PUNCT
fueconorg-13459	192	1	also	also	ADV
fueconorg-13459	192	2	,	,	PUNCT
fueconorg-13459	192	3	the	the	DET
fueconorg-13459	192	4	inability	inability	NOUN
fueconorg-13459	192	5	to	to	PART
fueconorg-13459	192	6	obtain	obtain	VERB
fueconorg-13459	192	7	sufficient	sufficient	ADJ
fueconorg-13459	192	8	appropriate	appropriate	ADJ
fueconorg-13459	192	9	evidence	evidence	NOUN
fueconorg-13459	192	10	may	may	AUX
fueconorg-13459	192	11	lead	lead	VERB
fueconorg-13459	192	12	to	to	ADP
fueconorg-13459	192	13	a	a	DET
fueconorg-13459	192	14	qualified	qualified	ADJ
fueconorg-13459	192	15	opinion	opinion	NOUN
fueconorg-13459	192	16	,	,	PUNCT
fueconorg-13459	192	17	provided	provide	VERB
fueconorg-13459	192	18	that	that	SCONJ
fueconorg-13459	192	19	the	the	DET
fueconorg-13459	192	20	effect	effect	NOUN
fueconorg-13459	192	21	of	of	ADP
fueconorg-13459	192	22	such	such	ADJ
fueconorg-13459	192	23	inability	inability	NOUN
fueconorg-13459	192	24	is	be	AUX
fueconorg-13459	192	25	material	material	NOUN
fueconorg-13459	192	26	but	but	CCONJ
fueconorg-13459	192	27	not	not	PART
fueconorg-13459	192	28	pervasive	pervasive	ADJ
fueconorg-13459	192	29	.	.	PUNCT
fueconorg-13459	193	1	if	if	SCONJ
fueconorg-13459	193	2	potential	potential	ADJ
fueconorg-13459	193	3	material	material	NOUN
fueconorg-13459	193	4	misstatements	misstatement	NOUN
fueconorg-13459	193	5	are	be	AUX
fueconorg-13459	193	6	pervasive	pervasive	ADJ
fueconorg-13459	193	7	,	,	PUNCT
fueconorg-13459	193	8	the	the	DET
fueconorg-13459	193	9	auditor	auditor	NOUN
fueconorg-13459	193	10	should	should	AUX
fueconorg-13459	193	11	,	,	PUNCT
fueconorg-13459	193	12	if	if	SCONJ
fueconorg-13459	193	13	possible	possible	ADJ
fueconorg-13459	193	14	,	,	PUNCT
fueconorg-13459	193	15	withdraw	withdraw	VERB
fueconorg-13459	193	16	from	from	ADP
fueconorg-13459	193	17	the	the	DET
fueconorg-13459	193	18	engagement	engagement	NOUN
fueconorg-13459	193	19	or	or	CCONJ
fueconorg-13459	193	20	,	,	PUNCT
fueconorg-13459	193	21	if	if	SCONJ
fueconorg-13459	193	22	withdrawal	withdrawal	NOUN
fueconorg-13459	193	23	is	be	AUX
fueconorg-13459	193	24	not	not	PART
fueconorg-13459	193	25	possible	possible	ADJ
fueconorg-13459	193	26	,	,	PUNCT
fueconorg-13459	193	27	disclaim	disclaim	VERB
fueconorg-13459	193	28	an	an	DET
fueconorg-13459	193	29	opinion	opinion	NOUN
fueconorg-13459	193	30	.	.	PUNCT
fueconorg-13459	194	1	in	in	ADP
fueconorg-13459	194	2	the	the	DET
fueconorg-13459	194	3	structure	structure	NOUN
fueconorg-13459	194	4	of	of	ADP
fueconorg-13459	194	5	our	our	PRON
fueconorg-13459	194	6	sample	sample	NOUN
fueconorg-13459	194	7	,	,	PUNCT
fueconorg-13459	194	8	disclaimers	disclaimer	NOUN
fueconorg-13459	194	9	account	account	VERB
fueconorg-13459	194	10	for	for	ADP
fueconorg-13459	194	11	11.74	11.74	NUM
fueconorg-13459	194	12	%	%	NOUN
fueconorg-13459	194	13	.	.	PUNCT
fueconorg-13459	195	1	of	of	ADP
fueconorg-13459	195	2	particular	particular	ADJ
fueconorg-13459	195	3	concern	concern	NOUN
fueconorg-13459	195	4	is	be	AUX
fueconorg-13459	195	5	the	the	DET
fueconorg-13459	195	6	fact	fact	NOUN
fueconorg-13459	195	7	that	that	SCONJ
fueconorg-13459	195	8	there	there	PRON
fueconorg-13459	195	9	are	be	VERB
fueconorg-13459	195	10	financial	financial	ADJ
fueconorg-13459	195	11	statements	statement	NOUN
fueconorg-13459	195	12	in	in	ADP
fueconorg-13459	195	13	which	which	PRON
fueconorg-13459	195	14	material	material	NOUN
fueconorg-13459	195	15	misstatements	misstatement	NOUN
fueconorg-13459	195	16	have	have	VERB
fueconorg-13459	195	17	a	a	DET
fueconorg-13459	195	18	pervasive	pervasive	ADJ
fueconorg-13459	195	19	effect	effect	NOUN
fueconorg-13459	195	20	,	,	PUNCT
fueconorg-13459	195	21	which	which	PRON
fueconorg-13459	195	22	led	lead	VERB
fueconorg-13459	195	23	to	to	ADP
fueconorg-13459	195	24	the	the	DET
fueconorg-13459	195	25	expression	expression	NOUN
fueconorg-13459	195	26	of	of	ADP
fueconorg-13459	195	27	an	an	DET
fueconorg-13459	195	28	adverse	adverse	ADJ
fueconorg-13459	195	29	audit	audit	NOUN
fueconorg-13459	195	30	opinion	opinion	NOUN
fueconorg-13459	195	31	–	–	PUNCT
fueconorg-13459	195	32	on	on	ADP
fueconorg-13459	195	33	average	average	ADJ
fueconorg-13459	195	34	about	about	ADV
fueconorg-13459	195	35	2.3	2.3	NUM
fueconorg-13459	195	36	%	%	NOUN
fueconorg-13459	195	37	.	.	PUNCT
fueconorg-13459	196	1	the	the	DET
fueconorg-13459	196	2	unfavorable	unfavorable	ADJ
fueconorg-13459	196	3	situation	situation	NOUN
fueconorg-13459	196	4	,	,	PUNCT
fueconorg-13459	196	5	which	which	PRON
fueconorg-13459	196	6	raises	raise	VERB
fueconorg-13459	196	7	serious	serious	ADJ
fueconorg-13459	196	8	concerns	concern	NOUN
fueconorg-13459	196	9	about	about	ADP
fueconorg-13459	196	10	the	the	DET
fueconorg-13459	196	11	quality	quality	NOUN
fueconorg-13459	196	12	of	of	ADP
fueconorg-13459	196	13	financial	financial	ADJ
fueconorg-13459	196	14	information	information	NOUN
fueconorg-13459	196	15	,	,	PUNCT
fueconorg-13459	196	16	suggests	suggest	VERB
fueconorg-13459	196	17	that	that	SCONJ
fueconorg-13459	196	18	the	the	DET
fueconorg-13459	196	19	regulatory	regulatory	ADJ
fueconorg-13459	196	20	framework	framework	NOUN
fueconorg-13459	196	21	for	for	ADP
fueconorg-13459	196	22	financial	financial	ADJ
fueconorg-13459	196	23	reporting	reporting	NOUN
fueconorg-13459	196	24	in	in	ADP
fueconorg-13459	196	25	serbia	serbia	PROPN
fueconorg-13459	196	26	is	be	AUX
fueconorg-13459	196	27	not	not	PART
fueconorg-13459	196	28	strict	strict	ADJ
fueconorg-13459	196	29	and	and	CCONJ
fueconorg-13459	196	30	that	that	SCONJ
fueconorg-13459	196	31	the	the	DET
fueconorg-13459	196	32	level	level	NOUN
fueconorg-13459	196	33	of	of	ADP
fueconorg-13459	196	34	quality	quality	NOUN
fueconorg-13459	196	35	of	of	ADP
fueconorg-13459	196	36	the	the	DET
fueconorg-13459	196	37	financial	financial	ADJ
fueconorg-13459	196	38	statements	statement	NOUN
fueconorg-13459	196	39	of	of	ADP
fueconorg-13459	196	40	the	the	DET
fueconorg-13459	196	41	analyzed	analyze	VERB
fueconorg-13459	196	42	companies	company	NOUN
fueconorg-13459	196	43	is	be	AUX
fueconorg-13459	196	44	very	very	ADV
fueconorg-13459	196	45	low	low	ADJ
fueconorg-13459	196	46	.	.	PUNCT
fueconorg-13459	197	1	the	the	DET
fueconorg-13459	197	2	current	current	ADJ
fueconorg-13459	197	3	results	result	NOUN
fueconorg-13459	197	4	differ	differ	VERB
fueconorg-13459	197	5	significantly	significantly	ADV
fueconorg-13459	197	6	from	from	ADP
fueconorg-13459	197	7	the	the	DET
fueconorg-13459	197	8	results	result	NOUN
fueconorg-13459	197	9	reached	reach	VERB
fueconorg-13459	197	10	by	by	ADP
fueconorg-13459	197	11	vučković	vučković	ADJ
fueconorg-13459	197	12	milutinović	milutinović	NOUN
fueconorg-13459	197	13	(	(	PUNCT
fueconorg-13459	197	14	2019	2019	NUM
fueconorg-13459	197	15	)	)	PUNCT
fueconorg-13459	197	16	,	,	PUNCT
fueconorg-13459	197	17	where	where	SCONJ
fueconorg-13459	197	18	a	a	DET
fueconorg-13459	197	19	significant	significant	ADJ
fueconorg-13459	197	20	percentage	percentage	NOUN
fueconorg-13459	197	21	of	of	ADP
fueconorg-13459	197	22	maos	maos	NOUN
fueconorg-13459	197	23	on	on	ADP
fueconorg-13459	197	24	the	the	DET
fueconorg-13459	197	25	financial	financial	ADJ
fueconorg-13459	197	26	statements	statement	NOUN
fueconorg-13459	197	27	of	of	ADP
fueconorg-13459	197	28	listed	list	VERB
fueconorg-13459	197	29	companies	company	NOUN
fueconorg-13459	197	30	in	in	ADP
fueconorg-13459	197	31	serbia	serbia	PROPN
fueconorg-13459	197	32	was	be	AUX
fueconorg-13459	197	33	identified	identify	VERB
fueconorg-13459	197	34	in	in	ADP
fueconorg-13459	197	35	the	the	DET
fueconorg-13459	197	36	period	period	NOUN
fueconorg-13459	197	37	2015	2015	NUM
fueconorg-13459	197	38	-	-	SYM
fueconorg-13459	197	39	2017	2017	NUM
fueconorg-13459	197	40	(	(	PUNCT
fueconorg-13459	197	41	on	on	ADP
fueconorg-13459	197	42	average	average	ADJ
fueconorg-13459	197	43	30.4	30.4	NUM
fueconorg-13459	197	44	%	%	NOUN
fueconorg-13459	197	45	)	)	PUNCT
fueconorg-13459	197	46	.	.	PUNCT
fueconorg-13459	198	1	the	the	DET
fueconorg-13459	198	2	share	share	NOUN
fueconorg-13459	198	3	of	of	ADP
fueconorg-13459	198	4	maos	maos	PROPN
fueconorg-13459	198	5	in	in	ADP
fueconorg-13459	198	6	our	our	PRON
fueconorg-13459	198	7	study	study	NOUN
fueconorg-13459	198	8	is	be	AUX
fueconorg-13459	198	9	higher	high	ADJ
fueconorg-13459	198	10	than	than	ADP
fueconorg-13459	198	11	the	the	DET
fueconorg-13459	198	12	share	share	NOUN
fueconorg-13459	198	13	of	of	ADP
fueconorg-13459	198	14	maos	maos	PROPN
fueconorg-13459	198	15	in	in	ADP
fueconorg-13459	198	16	developing	develop	VERB
fueconorg-13459	198	17	economies	economy	NOUN
fueconorg-13459	198	18	,	,	PUNCT
fueconorg-13459	198	19	such	such	ADJ
fueconorg-13459	198	20	as	as	ADP
fueconorg-13459	198	21	poland	poland	PROPN
fueconorg-13459	198	22	,	,	PUNCT
fueconorg-13459	198	23	where	where	SCONJ
fueconorg-13459	198	24	it	it	PRON
fueconorg-13459	198	25	is	be	AUX
fueconorg-13459	198	26	10	10	NUM
fueconorg-13459	198	27	%	%	NOUN
fueconorg-13459	198	28	(	(	PUNCT
fueconorg-13459	198	29	wyrobek	wyrobek	PROPN
fueconorg-13459	198	30	&	&	CCONJ
fueconorg-13459	198	31	stańczyk	stańczyk	PROPN
fueconorg-13459	198	32	,	,	PUNCT
fueconorg-13459	198	33	2015	2015	NUM
fueconorg-13459	198	34	)	)	PUNCT
fueconorg-13459	198	35	or	or	CCONJ
fueconorg-13459	198	36	in	in	ADP
fueconorg-13459	198	37	developed	develop	VERB
fueconorg-13459	198	38	economies	economy	NOUN
fueconorg-13459	198	39	,	,	PUNCT
fueconorg-13459	198	40	such	such	ADJ
fueconorg-13459	198	41	as	as	ADP
fueconorg-13459	198	42	croatia	croatia	PROPN
fueconorg-13459	198	43	,	,	PUNCT
fueconorg-13459	198	44	where	where	SCONJ
fueconorg-13459	198	45	in	in	ADP
fueconorg-13459	198	46	the	the	DET
fueconorg-13459	198	47	period	period	NOUN
fueconorg-13459	198	48	2008	2008	NUM
fueconorg-13459	198	49	-	-	SYM
fueconorg-13459	198	50	2014	2014	NUM
fueconorg-13459	198	51	it	it	PRON
fueconorg-13459	198	52	was	be	AUX
fueconorg-13459	198	53	on	on	ADP
fueconorg-13459	198	54	average	average	ADJ
fueconorg-13459	198	55	28	28	NUM
fueconorg-13459	198	56	%	%	NOUN
fueconorg-13459	198	57	(	(	PUNCT
fueconorg-13459	198	58	barać	barać	PROPN
fueconorg-13459	198	59	et	et	PROPN
fueconorg-13459	198	60	al	al	PROPN
fueconorg-13459	198	61	.	.	PROPN
fueconorg-13459	198	62	,	,	PUNCT
fueconorg-13459	198	63	2017	2017	NUM
fueconorg-13459	198	64	)	)	PUNCT
fueconorg-13459	198	65	.	.	PUNCT
fueconorg-13459	199	1	the	the	DET
fueconorg-13459	199	2	significant	significant	ADJ
fueconorg-13459	199	3	share	share	NOUN
fueconorg-13459	199	4	of	of	ADP
fueconorg-13459	199	5	maos	maos	NOUN
fueconorg-13459	199	6	in	in	ADP
fueconorg-13459	199	7	some	some	DET
fueconorg-13459	199	8	economies	economy	NOUN
fueconorg-13459	199	9	can	can	AUX
fueconorg-13459	199	10	also	also	ADV
fueconorg-13459	199	11	be	be	AUX
fueconorg-13459	199	12	explained	explain	VERB
fueconorg-13459	199	13	by	by	ADP
fueconorg-13459	199	14	the	the	DET
fueconorg-13459	199	15	high	high	ADJ
fueconorg-13459	199	16	level	level	NOUN
fueconorg-13459	199	17	of	of	ADP
fueconorg-13459	199	18	quality	quality	NOUN
fueconorg-13459	199	19	of	of	ADP
fueconorg-13459	199	20	audit	audit	NOUN
fueconorg-13459	199	21	services	service	NOUN
fueconorg-13459	199	22	.	.	PUNCT
fueconorg-13459	200	1	in	in	ADP
fueconorg-13459	200	2	general	general	ADJ
fueconorg-13459	200	3	,	,	PUNCT
fueconorg-13459	200	4	an	an	DET
fueconorg-13459	200	5	audit	audit	NOUN
fueconorg-13459	200	6	can	can	AUX
fueconorg-13459	200	7	be	be	AUX
fueconorg-13459	200	8	considered	consider	VERB
fueconorg-13459	200	9	high	high	ADJ
fueconorg-13459	200	10	-	-	PUNCT
fueconorg-13459	200	11	quality	quality	NOUN
fueconorg-13459	200	12	if	if	SCONJ
fueconorg-13459	200	13	it	it	PRON
fueconorg-13459	200	14	is	be	AUX
fueconorg-13459	200	15	performed	perform	VERB
fueconorg-13459	200	16	competently	competently	ADV
fueconorg-13459	200	17	and	and	CCONJ
fueconorg-13459	200	18	independently	independently	ADV
fueconorg-13459	200	19	by	by	ADP
fueconorg-13459	200	20	the	the	DET
fueconorg-13459	200	21	auditor	auditor	NOUN
fueconorg-13459	200	22	.	.	PUNCT
fueconorg-13459	201	1	therefore	therefore	ADV
fueconorg-13459	201	2	,	,	PUNCT
fueconorg-13459	201	3	a	a	DET
fueconorg-13459	201	4	high	high	ADJ
fueconorg-13459	201	5	presence	presence	NOUN
fueconorg-13459	201	6	of	of	ADP
fueconorg-13459	201	7	maos	maos	PROPN
fueconorg-13459	201	8	may	may	AUX
fueconorg-13459	201	9	indicate	indicate	VERB
fueconorg-13459	201	10	that	that	SCONJ
fueconorg-13459	201	11	auditors	auditor	NOUN
fueconorg-13459	201	12	had	have	VERB
fueconorg-13459	201	13	the	the	DET
fueconorg-13459	201	14	knowledge	knowledge	NOUN
fueconorg-13459	201	15	,	,	PUNCT
fueconorg-13459	201	16	skills	skill	NOUN
fueconorg-13459	201	17	and	and	CCONJ
fueconorg-13459	201	18	other	other	ADJ
fueconorg-13459	201	19	competencies	competency	NOUN
fueconorg-13459	201	20	required	require	VERB
fueconorg-13459	201	21	to	to	PART
fueconorg-13459	201	22	respond	respond	VERB
fueconorg-13459	201	23	to	to	ADP
fueconorg-13459	201	24	their	their	PRON
fueconorg-13459	201	25	responsibilities	responsibility	NOUN
fueconorg-13459	201	26	,	,	PUNCT
fueconorg-13459	201	27	and	and	CCONJ
fueconorg-13459	201	28	were	be	AUX
fueconorg-13459	201	29	able	able	ADJ
fueconorg-13459	201	30	to	to	PART
fueconorg-13459	201	31	reach	reach	VERB
fueconorg-13459	201	32	conclusions	conclusion	NOUN
fueconorg-13459	201	33	without	without	ADP
fueconorg-13459	201	34	influences	influence	NOUN
fueconorg-13459	201	35	that	that	PRON
fueconorg-13459	201	36	call	call	VERB
fueconorg-13459	201	37	into	into	ADP
fueconorg-13459	201	38	question	question	NOUN
fueconorg-13459	201	39	their	their	PRON
fueconorg-13459	201	40	professional	professional	ADJ
fueconorg-13459	201	41	judgment	judgment	NOUN
fueconorg-13459	201	42	.	.	PUNCT
fueconorg-13459	202	1	unfortunately	unfortunately	ADV
fueconorg-13459	202	2	,	,	PUNCT
fueconorg-13459	202	3	in	in	ADP
fueconorg-13459	202	4	serbia	serbia	PROPN
fueconorg-13459	202	5	,	,	PUNCT
fueconorg-13459	202	6	where	where	SCONJ
fueconorg-13459	202	7	market	market	NOUN
fueconorg-13459	202	8	supply	supply	NOUN
fueconorg-13459	202	9	and	and	CCONJ
fueconorg-13459	202	10	demand	demand	NOUN
fueconorg-13459	202	11	forces	force	NOUN
fueconorg-13459	202	12	are	be	AUX
fueconorg-13459	202	13	not	not	PART
fueconorg-13459	202	14	strong	strong	ADJ
fueconorg-13459	202	15	enough	enough	ADV
fueconorg-13459	202	16	to	to	PART
fueconorg-13459	202	17	drive	drive	VERB
fueconorg-13459	202	18	high	high	ADJ
fueconorg-13459	202	19	audit	audit	NOUN
fueconorg-13459	202	20	quality	quality	NOUN
fueconorg-13459	202	21	,	,	PUNCT
fueconorg-13459	202	22	such	such	DET
fueconorg-13459	202	23	a	a	DET
fueconorg-13459	202	24	situation	situation	NOUN
fueconorg-13459	202	25	is	be	AUX
fueconorg-13459	202	26	unlikely	unlikely	ADJ
fueconorg-13459	202	27	.	.	PUNCT
fueconorg-13459	203	1	one	one	NUM
fueconorg-13459	203	2	way	way	NOUN
fueconorg-13459	203	3	to	to	PART
fueconorg-13459	203	4	increase	increase	VERB
fueconorg-13459	203	5	audit	audit	NOUN
fueconorg-13459	203	6	quality	quality	NOUN
fueconorg-13459	203	7	in	in	ADP
fueconorg-13459	203	8	serbia	serbia	PROPN
fueconorg-13459	203	9	could	could	AUX
fueconorg-13459	203	10	be	be	AUX
fueconorg-13459	203	11	to	to	PART
fueconorg-13459	203	12	establish	establish	VERB
fueconorg-13459	203	13	strong	strong	ADJ
fueconorg-13459	203	14	external	external	ADJ
fueconorg-13459	203	15	44	44	NUM
fueconorg-13459	203	16	j.	j.	PROPN
fueconorg-13459	203	17	stojanović	stojanović	PROPN
fueconorg-13459	203	18	quality	quality	PROPN
fueconorg-13459	203	19	control	control	NOUN
fueconorg-13459	203	20	of	of	ADP
fueconorg-13459	203	21	auditors	auditor	NOUN
fueconorg-13459	203	22	’	’	PART
fueconorg-13459	203	23	work	work	NOUN
fueconorg-13459	203	24	,	,	PUNCT
fueconorg-13459	203	25	as	as	ADV
fueconorg-13459	203	26	well	well	ADV
fueconorg-13459	203	27	as	as	ADP
fueconorg-13459	203	28	to	to	PART
fueconorg-13459	203	29	implement	implement	VERB
fueconorg-13459	203	30	strict	strict	ADJ
fueconorg-13459	203	31	disciplinary	disciplinary	ADJ
fueconorg-13459	203	32	measures	measure	NOUN
fueconorg-13459	203	33	for	for	ADP
fueconorg-13459	203	34	possible	possible	ADJ
fueconorg-13459	203	35	abuses	abuse	NOUN
fueconorg-13459	203	36	.	.	PUNCT
fueconorg-13459	204	1	in	in	ADP
fueconorg-13459	204	2	order	order	NOUN
fueconorg-13459	204	3	to	to	PART
fueconorg-13459	204	4	uncover	uncover	VERB
fueconorg-13459	204	5	the	the	DET
fueconorg-13459	204	6	main	main	ADJ
fueconorg-13459	204	7	reasons	reason	NOUN
fueconorg-13459	204	8	for	for	ADP
fueconorg-13459	204	9	the	the	DET
fueconorg-13459	204	10	maos	maos	PROPN
fueconorg-13459	204	11	issued	issue	VERB
fueconorg-13459	204	12	,	,	PUNCT
fueconorg-13459	204	13	we	we	PRON
fueconorg-13459	204	14	analyzed	analyze	VERB
fueconorg-13459	204	15	the	the	DET
fueconorg-13459	204	16	basis	basis	NOUN
fueconorg-13459	204	17	for	for	ADP
fueconorg-13459	204	18	opinion	opinion	NOUN
fueconorg-13459	204	19	paragraph	paragraph	NOUN
fueconorg-13459	204	20	.	.	PUNCT
fueconorg-13459	205	1	we	we	PRON
fueconorg-13459	205	2	found	find	VERB
fueconorg-13459	205	3	that	that	SCONJ
fueconorg-13459	205	4	the	the	DET
fueconorg-13459	205	5	modifications	modification	NOUN
fueconorg-13459	205	6	mostly	mostly	ADV
fueconorg-13459	205	7	related	relate	VERB
fueconorg-13459	205	8	to	to	ADP
fueconorg-13459	205	9	:	:	PUNCT
fueconorg-13459	205	10	inconsistent	inconsistent	ADJ
fueconorg-13459	205	11	application	application	NOUN
fueconorg-13459	205	12	of	of	ADP
fueconorg-13459	205	13	previously	previously	ADV
fueconorg-13459	205	14	adopted	adopt	VERB
fueconorg-13459	205	15	accounting	accounting	NOUN
fueconorg-13459	205	16	policies	policy	NOUN
fueconorg-13459	205	17	,	,	PUNCT
fueconorg-13459	205	18	mismatch	mismatch	NOUN
fueconorg-13459	205	19	of	of	ADP
fueconorg-13459	205	20	accounts	account	NOUN
fueconorg-13459	205	21	receivable	receivable	ADJ
fueconorg-13459	205	22	and	and	CCONJ
fueconorg-13459	205	23	payable	payable	ADJ
fueconorg-13459	205	24	,	,	PUNCT
fueconorg-13459	205	25	inadequate	inadequate	ADJ
fueconorg-13459	205	26	fair	fair	ADJ
fueconorg-13459	205	27	value	value	NOUN
fueconorg-13459	205	28	measurement	measurement	NOUN
fueconorg-13459	205	29	of	of	ADP
fueconorg-13459	205	30	some	some	DET
fueconorg-13459	205	31	balance	balance	NOUN
fueconorg-13459	205	32	sheet	sheet	NOUN
fueconorg-13459	205	33	items	item	NOUN
fueconorg-13459	205	34	,	,	PUNCT
fueconorg-13459	205	35	inadequate	inadequate	ADJ
fueconorg-13459	205	36	performance	performance	NOUN
fueconorg-13459	205	37	of	of	ADP
fueconorg-13459	205	38	provisions	provision	NOUN
fueconorg-13459	205	39	for	for	ADP
fueconorg-13459	205	40	litigation	litigation	NOUN
fueconorg-13459	205	41	,	,	PUNCT
fueconorg-13459	205	42	failure	failure	NOUN
fueconorg-13459	205	43	to	to	PART
fueconorg-13459	205	44	record	record	VERB
fueconorg-13459	205	45	deferred	defer	VERB
fueconorg-13459	205	46	tax	tax	NOUN
fueconorg-13459	205	47	assets	asset	NOUN
fueconorg-13459	205	48	/	/	SYM
fueconorg-13459	205	49	tax	tax	NOUN
fueconorg-13459	205	50	liabilities	liability	NOUN
fueconorg-13459	205	51	,	,	PUNCT
fueconorg-13459	205	52	delay	delay	NOUN
fueconorg-13459	205	53	in	in	ADP
fueconorg-13459	205	54	submitting	submit	VERB
fueconorg-13459	205	55	the	the	DET
fueconorg-13459	205	56	tax	tax	NOUN
fueconorg-13459	205	57	balance	balance	NOUN
fueconorg-13459	205	58	sheet	sheet	NOUN
fueconorg-13459	205	59	and	and	CCONJ
fueconorg-13459	205	60	tax	tax	NOUN
fueconorg-13459	205	61	return	return	NOUN
fueconorg-13459	205	62	,	,	PUNCT
fueconorg-13459	205	63	limitations	limitation	NOUN
fueconorg-13459	205	64	of	of	ADP
fueconorg-13459	205	65	evidence	evidence	NOUN
fueconorg-13459	205	66	caused	cause	VERB
fueconorg-13459	205	67	by	by	ADP
fueconorg-13459	205	68	the	the	DET
fueconorg-13459	205	69	time	time	NOUN
fueconorg-13459	205	70	for	for	ADP
fueconorg-13459	205	71	performing	perform	VERB
fueconorg-13459	205	72	audit	audit	NOUN
fueconorg-13459	205	73	procedures	procedure	NOUN
fueconorg-13459	205	74	,	,	PUNCT
fueconorg-13459	205	75	as	as	ADV
fueconorg-13459	205	76	well	well	ADV
fueconorg-13459	205	77	as	as	ADP
fueconorg-13459	205	78	untimely	untimely	ADJ
fueconorg-13459	205	79	submission	submission	NOUN
fueconorg-13459	205	80	of	of	ADP
fueconorg-13459	205	81	necessary	necessary	ADJ
fueconorg-13459	205	82	accounting	accounting	NOUN
fueconorg-13459	205	83	records	record	NOUN
fueconorg-13459	205	84	.	.	PUNCT
fueconorg-13459	206	1	based	base	VERB
fueconorg-13459	206	2	on	on	ADP
fueconorg-13459	206	3	the	the	DET
fueconorg-13459	206	4	analysis	analysis	NOUN
fueconorg-13459	206	5	performed	perform	VERB
fueconorg-13459	206	6	,	,	PUNCT
fueconorg-13459	206	7	we	we	PRON
fueconorg-13459	206	8	conclude	conclude	VERB
fueconorg-13459	206	9	that	that	SCONJ
fueconorg-13459	206	10	most	most	ADJ
fueconorg-13459	206	11	of	of	ADP
fueconorg-13459	206	12	the	the	DET
fueconorg-13459	206	13	reasons	reason	NOUN
fueconorg-13459	206	14	for	for	ADP
fueconorg-13459	206	15	the	the	DET
fueconorg-13459	206	16	maos	maos	NOUN
fueconorg-13459	206	17	related	relate	VERB
fueconorg-13459	206	18	to	to	ADP
fueconorg-13459	206	19	the	the	DET
fueconorg-13459	206	20	fact	fact	NOUN
fueconorg-13459	206	21	that	that	SCONJ
fueconorg-13459	206	22	the	the	DET
fueconorg-13459	206	23	financial	financial	ADJ
fueconorg-13459	206	24	statements	statement	NOUN
fueconorg-13459	206	25	contained	contain	VERB
fueconorg-13459	206	26	material	material	ADJ
fueconorg-13459	206	27	misstatements	misstatement	NOUN
fueconorg-13459	206	28	,	,	PUNCT
fueconorg-13459	206	29	which	which	PRON
fueconorg-13459	206	30	are	be	AUX
fueconorg-13459	206	31	mainly	mainly	ADV
fueconorg-13459	206	32	the	the	DET
fueconorg-13459	206	33	result	result	NOUN
fueconorg-13459	206	34	of	of	ADP
fueconorg-13459	206	35	inadequate	inadequate	ADJ
fueconorg-13459	206	36	compliance	compliance	NOUN
fueconorg-13459	206	37	with	with	ADP
fueconorg-13459	206	38	professional	professional	ADJ
fueconorg-13459	206	39	,	,	PUNCT
fueconorg-13459	206	40	legal	legal	ADJ
fueconorg-13459	206	41	or	or	CCONJ
fueconorg-13459	206	42	internal	internal	ADJ
fueconorg-13459	206	43	accounting	accounting	NOUN
fueconorg-13459	206	44	regulations	regulation	NOUN
fueconorg-13459	206	45	.	.	PUNCT
fueconorg-13459	207	1	a	a	DET
fueconorg-13459	207	2	smaller	small	ADJ
fueconorg-13459	207	3	share	share	NOUN
fueconorg-13459	207	4	of	of	ADP
fueconorg-13459	207	5	material	material	NOUN
fueconorg-13459	207	6	misstatements	misstatement	NOUN
fueconorg-13459	207	7	was	be	AUX
fueconorg-13459	207	8	caused	cause	VERB
fueconorg-13459	207	9	by	by	ADP
fueconorg-13459	207	10	insufficient	insufficient	ADJ
fueconorg-13459	207	11	disclosures	disclosure	NOUN
fueconorg-13459	207	12	in	in	ADP
fueconorg-13459	207	13	the	the	DET
fueconorg-13459	207	14	financial	financial	ADJ
fueconorg-13459	207	15	statements	statement	NOUN
fueconorg-13459	207	16	,	,	PUNCT
fueconorg-13459	207	17	which	which	PRON
fueconorg-13459	207	18	means	mean	VERB
fueconorg-13459	207	19	that	that	SCONJ
fueconorg-13459	207	20	the	the	DET
fueconorg-13459	207	21	transparency	transparency	NOUN
fueconorg-13459	207	22	of	of	ADP
fueconorg-13459	207	23	the	the	DET
fueconorg-13459	207	24	related	related	ADJ
fueconorg-13459	207	25	reports	report	NOUN
fueconorg-13459	207	26	was	be	AUX
fueconorg-13459	207	27	not	not	PART
fueconorg-13459	207	28	significantly	significantly	ADV
fueconorg-13459	207	29	compromised	compromise	VERB
fueconorg-13459	207	30	.	.	PUNCT
fueconorg-13459	208	1	the	the	DET
fueconorg-13459	208	2	two	two	NUM
fueconorg-13459	208	3	most	most	ADV
fueconorg-13459	208	4	problematic	problematic	ADJ
fueconorg-13459	208	5	issues	issue	NOUN
fueconorg-13459	208	6	in	in	ADP
fueconorg-13459	208	7	the	the	DET
fueconorg-13459	208	8	financial	financial	ADJ
fueconorg-13459	208	9	statements	statement	NOUN
fueconorg-13459	208	10	are	be	AUX
fueconorg-13459	208	11	the	the	DET
fueconorg-13459	208	12	balance	balance	NOUN
fueconorg-13459	208	13	sheet	sheet	NOUN
fueconorg-13459	208	14	item	item	NOUN
fueconorg-13459	208	15	property	property	NOUN
fueconorg-13459	208	16	,	,	PUNCT
fueconorg-13459	208	17	plant	plant	NOUN
fueconorg-13459	208	18	,	,	PUNCT
fueconorg-13459	208	19	and	and	CCONJ
fueconorg-13459	208	20	equipment	equipment	NOUN
fueconorg-13459	208	21	(	(	PUNCT
fueconorg-13459	208	22	pp&e	pp&e	PROPN
fueconorg-13459	208	23	)	)	PUNCT
fueconorg-13459	208	24	and	and	CCONJ
fueconorg-13459	208	25	asset	asset	NOUN
fueconorg-13459	208	26	impairment	impairment	NOUN
fueconorg-13459	208	27	,	,	PUNCT
fueconorg-13459	208	28	which	which	PRON
fueconorg-13459	208	29	indicate	indicate	VERB
fueconorg-13459	208	30	that	that	SCONJ
fueconorg-13459	208	31	companies	company	NOUN
fueconorg-13459	208	32	are	be	AUX
fueconorg-13459	208	33	underutilizing	underutilize	VERB
fueconorg-13459	208	34	pp&e	pp&e	PROPN
fueconorg-13459	208	35	,	,	PUNCT
fueconorg-13459	208	36	holding	hold	VERB
fueconorg-13459	208	37	obsolete	obsolete	ADJ
fueconorg-13459	208	38	inventory	inventory	NOUN
fueconorg-13459	208	39	,	,	PUNCT
fueconorg-13459	208	40	and	and	CCONJ
fueconorg-13459	208	41	having	have	VERB
fueconorg-13459	208	42	difficulty	difficulty	NOUN
fueconorg-13459	208	43	collecting	collect	VERB
fueconorg-13459	208	44	their	their	PRON
fueconorg-13459	208	45	receivables	receivable	NOUN
fueconorg-13459	208	46	.	.	PUNCT
fueconorg-13459	209	1	also	also	ADV
fueconorg-13459	209	2	,	,	PUNCT
fueconorg-13459	209	3	auditors	auditor	NOUN
fueconorg-13459	209	4	expressed	express	VERB
fueconorg-13459	209	5	qualified	qualified	ADJ
fueconorg-13459	209	6	opinions	opinion	NOUN
fueconorg-13459	209	7	or	or	CCONJ
fueconorg-13459	209	8	disclaimed	disclaim	VERB
fueconorg-13459	209	9	an	an	DET
fueconorg-13459	209	10	opinion	opinion	NOUN
fueconorg-13459	209	11	even	even	ADV
fueconorg-13459	209	12	in	in	ADP
fueconorg-13459	209	13	situations	situation	NOUN
fueconorg-13459	209	14	where	where	SCONJ
fueconorg-13459	209	15	they	they	PRON
fueconorg-13459	209	16	were	be	AUX
fueconorg-13459	209	17	unable	unable	ADJ
fueconorg-13459	209	18	to	to	PART
fueconorg-13459	209	19	collect	collect	VERB
fueconorg-13459	209	20	sufficient	sufficient	ADJ
fueconorg-13459	209	21	and	and	CCONJ
fueconorg-13459	209	22	appropriate	appropriate	ADJ
fueconorg-13459	209	23	evidence	evidence	NOUN
fueconorg-13459	209	24	that	that	SCONJ
fueconorg-13459	209	25	the	the	DET
fueconorg-13459	209	26	financial	financial	ADJ
fueconorg-13459	209	27	statements	statement	NOUN
fueconorg-13459	209	28	were	be	AUX
fueconorg-13459	209	29	free	free	ADJ
fueconorg-13459	209	30	from	from	ADP
fueconorg-13459	209	31	material	material	ADJ
fueconorg-13459	209	32	misstatements	misstatement	NOUN
fueconorg-13459	209	33	.	.	PUNCT
fueconorg-13459	210	1	scope	scope	NOUN
fueconorg-13459	210	2	limitations	limitation	NOUN
fueconorg-13459	210	3	were	be	AUX
fueconorg-13459	210	4	most	most	ADV
fueconorg-13459	210	5	often	often	ADV
fueconorg-13459	210	6	related	relate	VERB
fueconorg-13459	210	7	to	to	ADP
fueconorg-13459	210	8	time	time	NOUN
fueconorg-13459	210	9	constraints	constraint	NOUN
fueconorg-13459	210	10	(	(	PUNCT
fueconorg-13459	210	11	e.g.	e.g.	ADV
fueconorg-13459	210	12	,	,	PUNCT
fueconorg-13459	210	13	the	the	DET
fueconorg-13459	210	14	auditor	auditor	NOUN
fueconorg-13459	210	15	was	be	AUX
fueconorg-13459	210	16	appointed	appoint	VERB
fueconorg-13459	210	17	after	after	ADP
fueconorg-13459	210	18	the	the	DET
fueconorg-13459	210	19	start	start	NOUN
fueconorg-13459	210	20	of	of	ADP
fueconorg-13459	210	21	the	the	DET
fueconorg-13459	210	22	inventory	inventory	NOUN
fueconorg-13459	210	23	count	count	NOUN
fueconorg-13459	210	24	)	)	PUNCT
fueconorg-13459	210	25	and	and	CCONJ
fueconorg-13459	210	26	to	to	ADP
fueconorg-13459	210	27	the	the	DET
fueconorg-13459	210	28	failure	failure	NOUN
fueconorg-13459	210	29	to	to	PART
fueconorg-13459	210	30	provide	provide	VERB
fueconorg-13459	210	31	adequate	adequate	ADJ
fueconorg-13459	210	32	accounting	accounting	NOUN
fueconorg-13459	210	33	documentation	documentation	NOUN
fueconorg-13459	210	34	.	.	PUNCT
fueconorg-13459	211	1	the	the	DET
fueconorg-13459	211	2	foregoing	foregoing	NOUN
fueconorg-13459	211	3	indicates	indicate	VERB
fueconorg-13459	211	4	that	that	SCONJ
fueconorg-13459	211	5	managers	manager	NOUN
fueconorg-13459	211	6	are	be	AUX
fueconorg-13459	211	7	willing	willing	ADJ
fueconorg-13459	211	8	to	to	PART
fueconorg-13459	211	9	do	do	VERB
fueconorg-13459	211	10	many	many	ADJ
fueconorg-13459	211	11	things	thing	NOUN
fueconorg-13459	211	12	to	to	PART
fueconorg-13459	211	13	artificially	artificially	ADV
fueconorg-13459	211	14	present	present	VERB
fueconorg-13459	211	15	a	a	DET
fueconorg-13459	211	16	more	more	ADV
fueconorg-13459	211	17	favorable	favorable	ADJ
fueconorg-13459	211	18	picture	picture	NOUN
fueconorg-13459	211	19	of	of	ADP
fueconorg-13459	211	20	the	the	DET
fueconorg-13459	211	21	company	company	NOUN
fueconorg-13459	211	22	’s	’s	PART
fueconorg-13459	211	23	financial	financial	ADJ
fueconorg-13459	211	24	position	position	NOUN
fueconorg-13459	211	25	and	and	CCONJ
fueconorg-13459	211	26	profitability	profitability	NOUN
fueconorg-13459	211	27	than	than	SCONJ
fueconorg-13459	211	28	it	it	PRON
fueconorg-13459	211	29	actually	actually	ADV
fueconorg-13459	211	30	is	be	AUX
fueconorg-13459	211	31	.	.	PUNCT
fueconorg-13459	212	1	5	5	X
fueconorg-13459	212	2	.	.	X
fueconorg-13459	212	3	conclusion	conclusion	NOUN
fueconorg-13459	212	4	this	this	DET
fueconorg-13459	212	5	study	study	NOUN
fueconorg-13459	212	6	focused	focus	VERB
fueconorg-13459	212	7	on	on	ADP
fueconorg-13459	212	8	the	the	DET
fueconorg-13459	212	9	analysis	analysis	NOUN
fueconorg-13459	212	10	of	of	ADP
fueconorg-13459	212	11	auditor	auditor	NOUN
fueconorg-13459	212	12	reporting	report	VERB
fueconorg-13459	212	13	on	on	ADP
fueconorg-13459	212	14	the	the	DET
fueconorg-13459	212	15	going	go	VERB
fueconorg-13459	212	16	concern	concern	NOUN
fueconorg-13459	212	17	of	of	ADP
fueconorg-13459	212	18	companies	company	NOUN
fueconorg-13459	212	19	whose	whose	DET
fueconorg-13459	212	20	securities	security	NOUN
fueconorg-13459	212	21	are	be	AUX
fueconorg-13459	212	22	included	include	VERB
fueconorg-13459	212	23	in	in	ADP
fueconorg-13459	212	24	the	the	DET
fueconorg-13459	212	25	regulated	regulated	ADJ
fueconorg-13459	212	26	market	market	NOUN
fueconorg-13459	212	27	of	of	ADP
fueconorg-13459	212	28	the	the	DET
fueconorg-13459	212	29	belgrade	belgrade	PROPN
fueconorg-13459	212	30	stock	stock	PROPN
fueconorg-13459	212	31	exchange	exchange	PROPN
fueconorg-13459	212	32	in	in	ADP
fueconorg-13459	212	33	the	the	DET
fueconorg-13459	212	34	period	period	NOUN
fueconorg-13459	212	35	2021	2021	NUM
fueconorg-13459	212	36	-	-	SYM
fueconorg-13459	212	37	2023	2023	NUM
fueconorg-13459	212	38	and	and	CCONJ
fueconorg-13459	212	39	led	lead	VERB
fueconorg-13459	212	40	us	we	PRON
fueconorg-13459	212	41	to	to	ADP
fueconorg-13459	212	42	several	several	ADJ
fueconorg-13459	212	43	conclusions	conclusion	NOUN
fueconorg-13459	212	44	.	.	PUNCT
fueconorg-13459	213	1	first	first	ADV
fueconorg-13459	213	2	,	,	PUNCT
fueconorg-13459	213	3	the	the	DET
fueconorg-13459	213	4	average	average	ADJ
fueconorg-13459	213	5	rate	rate	NOUN
fueconorg-13459	213	6	of	of	ADP
fueconorg-13459	213	7	auditors	auditor	NOUN
fueconorg-13459	213	8	’	’	PART
fueconorg-13459	213	9	reports	report	NOUN
fueconorg-13459	213	10	regarding	regard	VERB
fueconorg-13459	213	11	the	the	DET
fueconorg-13459	213	12	presence	presence	NOUN
fueconorg-13459	213	13	of	of	ADP
fueconorg-13459	213	14	issues	issue	NOUN
fueconorg-13459	213	15	related	relate	VERB
fueconorg-13459	213	16	to	to	ADP
fueconorg-13459	213	17	going	go	VERB
fueconorg-13459	213	18	concern	concern	NOUN
fueconorg-13459	213	19	of	of	ADP
fueconorg-13459	213	20	listed	list	VERB
fueconorg-13459	213	21	companies	company	NOUN
fueconorg-13459	213	22	is	be	AUX
fueconorg-13459	213	23	lower	low	ADJ
fueconorg-13459	213	24	than	than	ADP
fueconorg-13459	213	25	the	the	DET
fueconorg-13459	213	26	average	average	ADJ
fueconorg-13459	213	27	rate	rate	NOUN
fueconorg-13459	213	28	in	in	ADP
fueconorg-13459	213	29	developed	develop	VERB
fueconorg-13459	213	30	economies	economy	NOUN
fueconorg-13459	213	31	.	.	PUNCT
fueconorg-13459	214	1	the	the	DET
fueconorg-13459	214	2	dominant	dominant	ADJ
fueconorg-13459	214	3	share	share	NOUN
fueconorg-13459	214	4	of	of	ADP
fueconorg-13459	214	5	other	other	ADJ
fueconorg-13459	214	6	audit	audit	NOUN
fueconorg-13459	214	7	firms	firm	NOUN
fueconorg-13459	214	8	,	,	PUNCT
fueconorg-13459	214	9	fear	fear	NOUN
fueconorg-13459	214	10	of	of	ADP
fueconorg-13459	214	11	legal	legal	ADJ
fueconorg-13459	214	12	costs	cost	NOUN
fueconorg-13459	214	13	and	and	CCONJ
fueconorg-13459	214	14	loss	loss	NOUN
fueconorg-13459	214	15	of	of	ADP
fueconorg-13459	214	16	reputation	reputation	NOUN
fueconorg-13459	214	17	may	may	AUX
fueconorg-13459	214	18	be	be	AUX
fueconorg-13459	214	19	the	the	DET
fueconorg-13459	214	20	reasons	reason	NOUN
fueconorg-13459	214	21	why	why	SCONJ
fueconorg-13459	214	22	auditors	auditor	NOUN
fueconorg-13459	214	23	reported	report	VERB
fueconorg-13459	214	24	less	less	ADJ
fueconorg-13459	214	25	on	on	ADP
fueconorg-13459	214	26	the	the	DET
fueconorg-13459	214	27	threatened	threatened	ADJ
fueconorg-13459	214	28	going	go	VERB
fueconorg-13459	214	29	concern	concern	NOUN
fueconorg-13459	214	30	,	,	PUNCT
fueconorg-13459	214	31	and	and	CCONJ
fueconorg-13459	214	32	even	even	ADV
fueconorg-13459	214	33	less	less	ADV
fueconorg-13459	214	34	modified	modify	VERB
fueconorg-13459	214	35	their	their	PRON
fueconorg-13459	214	36	opinion	opinion	NOUN
fueconorg-13459	214	37	on	on	ADP
fueconorg-13459	214	38	this	this	DET
fueconorg-13459	214	39	issue	issue	NOUN
fueconorg-13459	214	40	.	.	PUNCT
fueconorg-13459	215	1	in	in	ADP
fueconorg-13459	215	2	competitive	competitive	ADJ
fueconorg-13459	215	3	conditions	condition	NOUN
fueconorg-13459	215	4	,	,	PUNCT
fueconorg-13459	215	5	auditors	auditor	NOUN
fueconorg-13459	215	6	often	often	ADV
fueconorg-13459	215	7	make	make	VERB
fueconorg-13459	215	8	compromise	compromise	NOUN
fueconorg-13459	215	9	decisions	decision	NOUN
fueconorg-13459	215	10	–	–	PUNCT
fueconorg-13459	215	11	to	to	PART
fueconorg-13459	215	12	retain	retain	VERB
fueconorg-13459	215	13	the	the	DET
fueconorg-13459	215	14	client	client	NOUN
fueconorg-13459	215	15	and	and	CCONJ
fueconorg-13459	215	16	ignore	ignore	VERB
fueconorg-13459	215	17	situations	situation	NOUN
fueconorg-13459	215	18	that	that	PRON
fueconorg-13459	215	19	threaten	threaten	VERB
fueconorg-13459	215	20	the	the	DET
fueconorg-13459	215	21	credibility	credibility	NOUN
fueconorg-13459	215	22	of	of	ADP
fueconorg-13459	215	23	the	the	DET
fueconorg-13459	215	24	financial	financial	ADJ
fueconorg-13459	215	25	statements	statement	NOUN
fueconorg-13459	215	26	.	.	PUNCT
fueconorg-13459	216	1	even	even	ADV
fueconorg-13459	216	2	the	the	DET
fueconorg-13459	216	3	increased	increase	VERB
fueconorg-13459	216	4	overall	overall	ADJ
fueconorg-13459	216	5	business	business	NOUN
fueconorg-13459	216	6	risk	risk	NOUN
fueconorg-13459	216	7	and	and	CCONJ
fueconorg-13459	216	8	instability	instability	NOUN
fueconorg-13459	216	9	of	of	ADP
fueconorg-13459	216	10	the	the	DET
fueconorg-13459	216	11	financial	financial	ADJ
fueconorg-13459	216	12	system	system	NOUN
fueconorg-13459	216	13	,	,	PUNCT
fueconorg-13459	216	14	caused	cause	VERB
fueconorg-13459	216	15	by	by	ADP
fueconorg-13459	216	16	the	the	DET
fueconorg-13459	216	17	pandemic	pandemic	ADJ
fueconorg-13459	216	18	and	and	CCONJ
fueconorg-13459	216	19	geopolitical	geopolitical	ADJ
fueconorg-13459	216	20	changes	change	NOUN
fueconorg-13459	216	21	,	,	PUNCT
fueconorg-13459	216	22	did	do	AUX
fueconorg-13459	216	23	not	not	PART
fueconorg-13459	216	24	bring	bring	VERB
fueconorg-13459	216	25	a	a	DET
fueconorg-13459	216	26	logical	logical	ADJ
fueconorg-13459	216	27	increase	increase	NOUN
fueconorg-13459	216	28	in	in	ADP
fueconorg-13459	216	29	the	the	DET
fueconorg-13459	216	30	average	average	ADJ
fueconorg-13459	216	31	going	go	VERB
fueconorg-13459	216	32	concern	concern	NOUN
fueconorg-13459	216	33	rate	rate	NOUN
fueconorg-13459	216	34	.	.	PUNCT
fueconorg-13459	217	1	the	the	DET
fueconorg-13459	217	2	reason	reason	NOUN
fueconorg-13459	217	3	for	for	ADP
fueconorg-13459	217	4	this	this	PRON
fueconorg-13459	217	5	is	be	AUX
fueconorg-13459	217	6	not	not	PART
fueconorg-13459	217	7	serbia	serbia	NOUN
fueconorg-13459	217	8	's	's	PART
fueconorg-13459	217	9	lower	low	ADJ
fueconorg-13459	217	10	exposure	exposure	NOUN
fueconorg-13459	217	11	to	to	ADP
fueconorg-13459	217	12	systemic	systemic	ADJ
fueconorg-13459	217	13	events	event	NOUN
fueconorg-13459	217	14	,	,	PUNCT
fueconorg-13459	217	15	but	but	CCONJ
fueconorg-13459	217	16	the	the	DET
fueconorg-13459	217	17	presence	presence	NOUN
fueconorg-13459	217	18	of	of	ADP
fueconorg-13459	217	19	compensating	compensate	VERB
fueconorg-13459	217	20	effects	effect	NOUN
fueconorg-13459	217	21	in	in	ADP
fueconorg-13459	217	22	aggregate	aggregate	ADJ
fueconorg-13459	217	23	reports	report	NOUN
fueconorg-13459	217	24	,	,	PUNCT
fueconorg-13459	217	25	which	which	PRON
fueconorg-13459	217	26	include	include	VERB
fueconorg-13459	217	27	all	all	DET
fueconorg-13459	217	28	sectors	sector	NOUN
fueconorg-13459	217	29	,	,	PUNCT
fueconorg-13459	217	30	both	both	CCONJ
fueconorg-13459	217	31	those	those	PRON
fueconorg-13459	217	32	suffering	suffer	VERB
fueconorg-13459	217	33	the	the	DET
fueconorg-13459	217	34	greatest	great	ADJ
fueconorg-13459	217	35	damage	damage	NOUN
fueconorg-13459	217	36	and	and	CCONJ
fueconorg-13459	217	37	those	those	PRON
fueconorg-13459	217	38	in	in	ADP
fueconorg-13459	217	39	a	a	DET
fueconorg-13459	217	40	more	more	ADV
fueconorg-13459	217	41	favorable	favorable	ADJ
fueconorg-13459	217	42	position	position	NOUN
fueconorg-13459	217	43	.	.	PUNCT
fueconorg-13459	218	1	as	as	ADP
fueconorg-13459	218	2	a	a	DET
fueconorg-13459	218	3	result	result	NOUN
fueconorg-13459	218	4	,	,	PUNCT
fueconorg-13459	218	5	different	different	ADJ
fueconorg-13459	218	6	adjustment	adjustment	NOUN
fueconorg-13459	218	7	strategies	strategy	NOUN
fueconorg-13459	218	8	have	have	AUX
fueconorg-13459	218	9	led	lead	VERB
fueconorg-13459	218	10	to	to	ADP
fueconorg-13459	218	11	an	an	DET
fueconorg-13459	218	12	unequal	unequal	ADJ
fueconorg-13459	218	13	assessment	assessment	NOUN
fueconorg-13459	218	14	of	of	ADP
fueconorg-13459	218	15	risk	risk	NOUN
fueconorg-13459	218	16	and	and	CCONJ
fueconorg-13459	218	17	financial	financial	ADJ
fueconorg-13459	218	18	stability	stability	NOUN
fueconorg-13459	218	19	.	.	PUNCT
fueconorg-13459	219	1	another	another	DET
fueconorg-13459	219	2	important	important	ADJ
fueconorg-13459	219	3	conclusion	conclusion	NOUN
fueconorg-13459	219	4	can	can	AUX
fueconorg-13459	219	5	be	be	AUX
fueconorg-13459	219	6	drawn	draw	VERB
fueconorg-13459	219	7	from	from	ADP
fueconorg-13459	219	8	the	the	DET
fueconorg-13459	219	9	analysis	analysis	NOUN
fueconorg-13459	219	10	of	of	ADP
fueconorg-13459	219	11	financial	financial	ADJ
fueconorg-13459	219	12	and	and	CCONJ
fueconorg-13459	219	13	structural	structural	ADJ
fueconorg-13459	219	14	disruptions	disruption	NOUN
fueconorg-13459	219	15	and	and	CCONJ
fueconorg-13459	219	16	unsatisfactory	unsatisfactory	ADJ
fueconorg-13459	219	17	profitability	profitability	NOUN
fueconorg-13459	219	18	.	.	PUNCT
fueconorg-13459	220	1	high	high	ADJ
fueconorg-13459	220	2	net	net	NOUN
fueconorg-13459	220	3	and	and	CCONJ
fueconorg-13459	220	4	accumulated	accumulate	VERB
fueconorg-13459	220	5	losses	loss	NOUN
fueconorg-13459	220	6	,	,	PUNCT
fueconorg-13459	220	7	the	the	DET
fueconorg-13459	220	8	state	state	NOUN
fueconorg-13459	220	9	of	of	ADP
fueconorg-13459	220	10	over	over	ADP
fueconorg-13459	220	11	-	-	PUNCT
fueconorg-13459	220	12	indebtedness	indebtedness	NOUN
fueconorg-13459	220	13	and	and	CCONJ
fueconorg-13459	220	14	the	the	DET
fueconorg-13459	220	15	pending	pende	VERB
fueconorg-13459	220	16	insolvency	insolvency	NOUN
fueconorg-13459	220	17	reveal	reveal	VERB
fueconorg-13459	220	18	the	the	DET
fueconorg-13459	220	19	main	main	ADJ
fueconorg-13459	220	20	indicators	indicator	NOUN
fueconorg-13459	220	21	of	of	ADP
fueconorg-13459	220	22	the	the	DET
fueconorg-13459	220	23	crisis	crisis	NOUN
fueconorg-13459	220	24	and	and	CCONJ
fueconorg-13459	220	25	auditors	auditor	NOUN
fueconorg-13459	220	26	’	’	PART
fueconorg-13459	220	27	tendency	tendency	NOUN
fueconorg-13459	220	28	to	to	PART
fueconorg-13459	220	29	issue	issue	VERB
fueconorg-13459	220	30	going	go	VERB
fueconorg-13459	220	31	concern	concern	ADJ
fueconorg-13459	220	32	opinions	opinion	NOUN
fueconorg-13459	220	33	:	:	PUNCT
fueconorg-13459	220	34	evidence	evidence	NOUN
fueconorg-13459	220	35	from	from	ADP
fueconorg-13459	220	36	serbian	serbian	ADJ
fueconorg-13459	220	37	capital	capital	NOUN
fueconorg-13459	220	38	market	market	NOUN
fueconorg-13459	220	39	45	45	NUM
fueconorg-13459	220	40	point	point	NOUN
fueconorg-13459	220	41	to	to	ADP
fueconorg-13459	220	42	the	the	DET
fueconorg-13459	220	43	conclusion	conclusion	NOUN
fueconorg-13459	220	44	that	that	SCONJ
fueconorg-13459	220	45	the	the	DET
fueconorg-13459	220	46	vulnerability	vulnerability	NOUN
fueconorg-13459	220	47	of	of	ADP
fueconorg-13459	220	48	the	the	DET
fueconorg-13459	220	49	economy	economy	NOUN
fueconorg-13459	220	50	has	have	AUX
fueconorg-13459	220	51	increased	increase	VERB
fueconorg-13459	220	52	.	.	PUNCT
fueconorg-13459	221	1	the	the	DET
fueconorg-13459	221	2	persistent	persistent	ADJ
fueconorg-13459	221	3	repetition	repetition	NOUN
fueconorg-13459	221	4	of	of	ADP
fueconorg-13459	221	5	the	the	DET
fueconorg-13459	221	6	maos	maos	NOUN
fueconorg-13459	221	7	on	on	ADP
fueconorg-13459	221	8	going	go	VERB
fueconorg-13459	221	9	concern	concern	NOUN
fueconorg-13459	221	10	from	from	ADP
fueconorg-13459	221	11	year	year	NOUN
fueconorg-13459	221	12	to	to	ADP
fueconorg-13459	221	13	year	year	NOUN
fueconorg-13459	221	14	does	do	AUX
fueconorg-13459	221	15	not	not	PART
fueconorg-13459	221	16	give	give	VERB
fueconorg-13459	221	17	optimism	optimism	NOUN
fueconorg-13459	221	18	that	that	SCONJ
fueconorg-13459	221	19	the	the	DET
fueconorg-13459	221	20	effects	effect	NOUN
fueconorg-13459	221	21	of	of	ADP
fueconorg-13459	221	22	systemic	systemic	ADJ
fueconorg-13459	221	23	events	event	NOUN
fueconorg-13459	221	24	will	will	AUX
fueconorg-13459	221	25	not	not	PART
fueconorg-13459	221	26	be	be	AUX
fueconorg-13459	221	27	felt	feel	VERB
fueconorg-13459	221	28	in	in	ADP
fueconorg-13459	221	29	the	the	DET
fueconorg-13459	221	30	coming	come	VERB
fueconorg-13459	221	31	period	period	NOUN
fueconorg-13459	221	32	.	.	PUNCT
fueconorg-13459	222	1	this	this	PRON
fueconorg-13459	222	2	,	,	PUNCT
fueconorg-13459	222	3	of	of	ADP
fueconorg-13459	222	4	course	course	NOUN
fueconorg-13459	222	5	,	,	PUNCT
fueconorg-13459	222	6	does	do	AUX
fueconorg-13459	222	7	not	not	PART
fueconorg-13459	222	8	mean	mean	VERB
fueconorg-13459	222	9	that	that	SCONJ
fueconorg-13459	222	10	the	the	DET
fueconorg-13459	222	11	performance	performance	NOUN
fueconorg-13459	222	12	of	of	ADP
fueconorg-13459	222	13	the	the	DET
fueconorg-13459	222	14	economy	economy	NOUN
fueconorg-13459	222	15	will	will	AUX
fueconorg-13459	222	16	not	not	PART
fueconorg-13459	222	17	increase	increase	VERB
fueconorg-13459	222	18	,	,	PUNCT
fueconorg-13459	222	19	but	but	CCONJ
fueconorg-13459	222	20	that	that	SCONJ
fueconorg-13459	222	21	the	the	DET
fueconorg-13459	222	22	road	road	NOUN
fueconorg-13459	222	23	to	to	ADP
fueconorg-13459	222	24	recovery	recovery	NOUN
fueconorg-13459	222	25	is	be	AUX
fueconorg-13459	222	26	thorny	thorny	ADJ
fueconorg-13459	222	27	and	and	CCONJ
fueconorg-13459	222	28	may	may	AUX
fueconorg-13459	222	29	take	take	VERB
fueconorg-13459	222	30	longer	long	ADV
fueconorg-13459	222	31	than	than	SCONJ
fueconorg-13459	222	32	expected	expect	VERB
fueconorg-13459	222	33	.	.	PUNCT
fueconorg-13459	223	1	here	here	ADV
fueconorg-13459	223	2	,	,	PUNCT
fueconorg-13459	223	3	we	we	PRON
fueconorg-13459	223	4	also	also	ADV
fueconorg-13459	223	5	note	note	VERB
fueconorg-13459	223	6	that	that	SCONJ
fueconorg-13459	223	7	no	no	DET
fueconorg-13459	223	8	company	company	NOUN
fueconorg-13459	223	9	in	in	ADP
fueconorg-13459	223	10	financial	financial	ADJ
fueconorg-13459	223	11	distress	distress	NOUN
fueconorg-13459	223	12	has	have	AUX
fueconorg-13459	223	13	so	so	ADV
fueconorg-13459	223	14	far	far	ADV
fueconorg-13459	223	15	gone	go	VERB
fueconorg-13459	223	16	bankrupt	bankrupt	ADJ
fueconorg-13459	223	17	.	.	PUNCT
fueconorg-13459	224	1	despite	despite	SCONJ
fueconorg-13459	224	2	the	the	DET
fueconorg-13459	224	3	existence	existence	NOUN
fueconorg-13459	224	4	of	of	ADP
fueconorg-13459	224	5	losses	loss	NOUN
fueconorg-13459	224	6	,	,	PUNCT
fueconorg-13459	224	7	accounting	account	VERB
fueconorg-13459	224	8	over	over	ADP
fueconorg-13459	224	9	-	-	PUNCT
fueconorg-13459	224	10	indebtedness	indebtedness	NOUN
fueconorg-13459	224	11	is	be	AUX
fueconorg-13459	224	12	not	not	PART
fueconorg-13459	224	13	always	always	ADV
fueconorg-13459	224	14	a	a	DET
fueconorg-13459	224	15	decisive	decisive	ADJ
fueconorg-13459	224	16	factor	factor	NOUN
fueconorg-13459	224	17	for	for	ADP
fueconorg-13459	224	18	initiating	initiate	VERB
fueconorg-13459	224	19	bankruptcy	bankruptcy	NOUN
fueconorg-13459	224	20	proceedings	proceeding	NOUN
fueconorg-13459	224	21	.	.	PUNCT
fueconorg-13459	225	1	in	in	ADP
fueconorg-13459	225	2	some	some	DET
fueconorg-13459	225	3	cases	case	NOUN
fueconorg-13459	225	4	,	,	PUNCT
fueconorg-13459	225	5	after	after	ADP
fueconorg-13459	225	6	the	the	DET
fueconorg-13459	225	7	discovery	discovery	NOUN
fueconorg-13459	225	8	of	of	ADP
fueconorg-13459	225	9	latent	latent	NOUN
fueconorg-13459	225	10	reserves	reserve	NOUN
fueconorg-13459	225	11	in	in	ADP
fueconorg-13459	225	12	the	the	DET
fueconorg-13459	225	13	financial	financial	ADJ
fueconorg-13459	225	14	statements	statement	NOUN
fueconorg-13459	225	15	,	,	PUNCT
fueconorg-13459	225	16	it	it	PRON
fueconorg-13459	225	17	may	may	AUX
fueconorg-13459	225	18	be	be	AUX
fueconorg-13459	225	19	established	establish	VERB
fueconorg-13459	225	20	that	that	SCONJ
fueconorg-13459	225	21	the	the	DET
fueconorg-13459	225	22	company	company	NOUN
fueconorg-13459	225	23	is	be	AUX
fueconorg-13459	225	24	not	not	PART
fueconorg-13459	225	25	over	over	ADV
fueconorg-13459	225	26	-	-	PUNCT
fueconorg-13459	225	27	indebted	indebted	ADJ
fueconorg-13459	225	28	,	,	PUNCT
fueconorg-13459	225	29	but	but	CCONJ
fueconorg-13459	225	30	that	that	SCONJ
fueconorg-13459	225	31	there	there	PRON
fueconorg-13459	225	32	are	be	VERB
fueconorg-13459	225	33	opportunities	opportunity	NOUN
fueconorg-13459	225	34	for	for	ADP
fueconorg-13459	225	35	its	its	PRON
fueconorg-13459	225	36	reorganization	reorganization	NOUN
fueconorg-13459	225	37	.	.	PUNCT
fueconorg-13459	226	1	in	in	ADP
fueconorg-13459	226	2	this	this	DET
fueconorg-13459	226	3	way	way	NOUN
fueconorg-13459	226	4	,	,	PUNCT
fueconorg-13459	226	5	companies	company	NOUN
fueconorg-13459	226	6	,	,	PUNCT
fueconorg-13459	226	7	such	such	ADJ
fueconorg-13459	226	8	as	as	ADP
fueconorg-13459	226	9	those	those	PRON
fueconorg-13459	226	10	in	in	ADP
fueconorg-13459	226	11	our	our	PRON
fueconorg-13459	226	12	sample	sample	NOUN
fueconorg-13459	226	13	,	,	PUNCT
fueconorg-13459	226	14	are	be	AUX
fueconorg-13459	226	15	given	give	VERB
fueconorg-13459	226	16	the	the	DET
fueconorg-13459	226	17	chance	chance	NOUN
fueconorg-13459	226	18	to	to	PART
fueconorg-13459	226	19	try	try	VERB
fueconorg-13459	226	20	to	to	PART
fueconorg-13459	226	21	overcome	overcome	VERB
fueconorg-13459	226	22	the	the	DET
fueconorg-13459	226	23	business	business	NOUN
fueconorg-13459	226	24	crisis	crisis	NOUN
fueconorg-13459	226	25	through	through	ADP
fueconorg-13459	226	26	voluntary	voluntary	ADJ
fueconorg-13459	226	27	reorganization	reorganization	NOUN
fueconorg-13459	226	28	and	and	CCONJ
fueconorg-13459	226	29	debt	debt	NOUN
fueconorg-13459	226	30	restructuring	restructuring	NOUN
fueconorg-13459	226	31	.	.	PUNCT
fueconorg-13459	227	1	expanding	expand	VERB
fueconorg-13459	227	2	the	the	DET
fueconorg-13459	227	3	analysis	analysis	NOUN
fueconorg-13459	227	4	to	to	ADP
fueconorg-13459	227	5	maos	maos	PROPN
fueconorg-13459	227	6	related	relate	VERB
fueconorg-13459	227	7	to	to	ADP
fueconorg-13459	227	8	other	other	ADJ
fueconorg-13459	227	9	problematic	problematic	ADJ
fueconorg-13459	227	10	issues	issue	NOUN
fueconorg-13459	227	11	in	in	ADP
fueconorg-13459	227	12	financial	financial	ADJ
fueconorg-13459	227	13	statements	statement	NOUN
fueconorg-13459	227	14	,	,	PUNCT
fueconorg-13459	227	15	as	as	ADP
fueconorg-13459	227	16	a	a	DET
fueconorg-13459	227	17	third	third	ADJ
fueconorg-13459	227	18	conclusion	conclusion	NOUN
fueconorg-13459	227	19	,	,	PUNCT
fueconorg-13459	227	20	we	we	PRON
fueconorg-13459	227	21	highlighted	highlight	VERB
fueconorg-13459	227	22	a	a	DET
fueconorg-13459	227	23	high	high	ADJ
fueconorg-13459	227	24	share	share	NOUN
fueconorg-13459	227	25	of	of	ADP
fueconorg-13459	227	26	modifications	modification	NOUN
fueconorg-13459	227	27	that	that	PRON
fueconorg-13459	227	28	is	be	AUX
fueconorg-13459	227	29	significantly	significantly	ADV
fueconorg-13459	227	30	above	above	ADP
fueconorg-13459	227	31	the	the	DET
fueconorg-13459	227	32	average	average	NOUN
fueconorg-13459	227	33	in	in	ADP
fueconorg-13459	227	34	developed	develop	VERB
fueconorg-13459	227	35	economies	economy	NOUN
fueconorg-13459	227	36	,	,	PUNCT
fueconorg-13459	227	37	which	which	PRON
fueconorg-13459	227	38	means	mean	VERB
fueconorg-13459	227	39	that	that	SCONJ
fueconorg-13459	227	40	the	the	DET
fueconorg-13459	227	41	regulatory	regulatory	ADJ
fueconorg-13459	227	42	framework	framework	NOUN
fueconorg-13459	227	43	for	for	ADP
fueconorg-13459	227	44	financial	financial	ADJ
fueconorg-13459	227	45	reporting	reporting	NOUN
fueconorg-13459	227	46	in	in	ADP
fueconorg-13459	227	47	serbia	serbia	PROPN
fueconorg-13459	227	48	is	be	AUX
fueconorg-13459	227	49	not	not	PART
fueconorg-13459	227	50	strict	strict	ADJ
fueconorg-13459	227	51	and	and	CCONJ
fueconorg-13459	227	52	that	that	SCONJ
fueconorg-13459	227	53	the	the	DET
fueconorg-13459	227	54	level	level	NOUN
fueconorg-13459	227	55	of	of	ADP
fueconorg-13459	227	56	quality	quality	NOUN
fueconorg-13459	227	57	of	of	ADP
fueconorg-13459	227	58	financial	financial	ADJ
fueconorg-13459	227	59	statements	statement	NOUN
fueconorg-13459	227	60	is	be	AUX
fueconorg-13459	227	61	very	very	ADV
fueconorg-13459	227	62	low	low	ADJ
fueconorg-13459	227	63	.	.	PUNCT
fueconorg-13459	228	1	most	most	ADJ
fueconorg-13459	228	2	maos	maos	PROPN
fueconorg-13459	228	3	relate	relate	VERB
fueconorg-13459	228	4	to	to	ADP
fueconorg-13459	228	5	the	the	DET
fueconorg-13459	228	6	balance	balance	NOUN
fueconorg-13459	228	7	sheet	sheet	NOUN
fueconorg-13459	228	8	item	item	NOUN
fueconorg-13459	228	9	pp&e	pp&e	PROPN
fueconorg-13459	228	10	,	,	PUNCT
fueconorg-13459	228	11	as	as	ADV
fueconorg-13459	228	12	well	well	ADV
fueconorg-13459	228	13	as	as	ADP
fueconorg-13459	228	14	asset	asset	NOUN
fueconorg-13459	228	15	impairment	impairment	NOUN
fueconorg-13459	228	16	,	,	PUNCT
fueconorg-13459	228	17	which	which	PRON
fueconorg-13459	228	18	indicates	indicate	VERB
fueconorg-13459	228	19	that	that	SCONJ
fueconorg-13459	228	20	companies	company	NOUN
fueconorg-13459	228	21	are	be	AUX
fueconorg-13459	228	22	underutilizing	underutilize	VERB
fueconorg-13459	228	23	pp&e	pp&e	PROPN
fueconorg-13459	228	24	,	,	PUNCT
fueconorg-13459	228	25	have	have	VERB
fueconorg-13459	228	26	obsolete	obsolete	ADJ
fueconorg-13459	228	27	inventories	inventory	NOUN
fueconorg-13459	228	28	and	and	CCONJ
fueconorg-13459	228	29	have	have	VERB
fueconorg-13459	228	30	difficulty	difficulty	NOUN
fueconorg-13459	228	31	collecting	collect	VERB
fueconorg-13459	228	32	their	their	PRON
fueconorg-13459	228	33	receivables	receivable	NOUN
fueconorg-13459	228	34	.	.	PUNCT
fueconorg-13459	229	1	considering	consider	VERB
fueconorg-13459	229	2	the	the	DET
fueconorg-13459	229	3	economic	economic	ADJ
fueconorg-13459	229	4	reality	reality	NOUN
fueconorg-13459	229	5	in	in	ADP
fueconorg-13459	229	6	serbia	serbia	PROPN
fueconorg-13459	229	7	,	,	PUNCT
fueconorg-13459	229	8	we	we	PRON
fueconorg-13459	229	9	can	can	AUX
fueconorg-13459	229	10	not	not	PART
fueconorg-13459	229	11	help	help	VERB
fueconorg-13459	229	12	but	but	CCONJ
fueconorg-13459	229	13	notice	notice	VERB
fueconorg-13459	229	14	that	that	SCONJ
fueconorg-13459	229	15	managers	manager	NOUN
fueconorg-13459	229	16	have	have	AUX
fueconorg-13459	229	17	tried	try	VERB
fueconorg-13459	229	18	to	to	PART
fueconorg-13459	229	19	resort	resort	VERB
fueconorg-13459	229	20	to	to	ADP
fueconorg-13459	229	21	financial	financial	ADJ
fueconorg-13459	229	22	manipulations	manipulation	NOUN
fueconorg-13459	229	23	in	in	ADP
fueconorg-13459	229	24	order	order	NOUN
fueconorg-13459	229	25	to	to	PART
fueconorg-13459	229	26	deceive	deceive	VERB
fueconorg-13459	229	27	investors	investor	NOUN
fueconorg-13459	229	28	about	about	ADP
fueconorg-13459	229	29	the	the	DET
fueconorg-13459	229	30	financial	financial	ADJ
fueconorg-13459	229	31	performance	performance	NOUN
fueconorg-13459	229	32	of	of	ADP
fueconorg-13459	229	33	companies	company	NOUN
fueconorg-13459	229	34	and	and	CCONJ
fueconorg-13459	229	35	their	their	PRON
fueconorg-13459	229	36	economic	economic	ADJ
fueconorg-13459	229	37	health	health	NOUN
fueconorg-13459	229	38	.	.	PUNCT
fueconorg-13459	230	1	overstatement	overstatement	NOUN
fueconorg-13459	230	2	of	of	ADP
fueconorg-13459	230	3	assets	asset	NOUN
fueconorg-13459	230	4	and	and	CCONJ
fueconorg-13459	230	5	understatement	understatement	NOUN
fueconorg-13459	230	6	of	of	ADP
fueconorg-13459	230	7	liabilities	liability	NOUN
fueconorg-13459	230	8	could	could	AUX
fueconorg-13459	230	9	have	have	AUX
fueconorg-13459	230	10	led	lead	VERB
fueconorg-13459	230	11	investors	investor	NOUN
fueconorg-13459	230	12	to	to	PART
fueconorg-13459	230	13	believe	believe	VERB
fueconorg-13459	230	14	that	that	SCONJ
fueconorg-13459	230	15	companies	company	NOUN
fueconorg-13459	230	16	’	'	PUNCT
fueconorg-13459	230	17	profits	profit	NOUN
fueconorg-13459	230	18	were	be	AUX
fueconorg-13459	230	19	higher	high	ADJ
fueconorg-13459	230	20	,	,	PUNCT
fueconorg-13459	230	21	their	their	PRON
fueconorg-13459	230	22	cash	cash	NOUN
fueconorg-13459	230	23	flows	flow	VERB
fueconorg-13459	230	24	more	more	ADV
fueconorg-13459	230	25	compact	compact	ADJ
fueconorg-13459	230	26	and	and	CCONJ
fueconorg-13459	230	27	their	their	PRON
fueconorg-13459	230	28	balance	balance	NOUN
fueconorg-13459	230	29	sheet	sheet	NOUN
fueconorg-13459	230	30	positions	position	NOUN
fueconorg-13459	230	31	more	more	ADV
fueconorg-13459	230	32	stable	stable	ADJ
fueconorg-13459	230	33	than	than	SCONJ
fueconorg-13459	230	34	they	they	PRON
fueconorg-13459	230	35	actually	actually	ADV
fueconorg-13459	230	36	were	be	AUX
fueconorg-13459	230	37	.	.	PUNCT
fueconorg-13459	231	1	we	we	PRON
fueconorg-13459	231	2	also	also	ADV
fueconorg-13459	231	3	note	note	VERB
fueconorg-13459	231	4	that	that	SCONJ
fueconorg-13459	231	5	auditors	auditor	NOUN
fueconorg-13459	231	6	are	be	AUX
fueconorg-13459	231	7	currently	currently	ADV
fueconorg-13459	231	8	very	very	ADV
fueconorg-13459	231	9	cautious	cautious	ADJ
fueconorg-13459	231	10	in	in	ADP
fueconorg-13459	231	11	determining	determine	VERB
fueconorg-13459	231	12	the	the	DET
fueconorg-13459	231	13	going	go	VERB
fueconorg-13459	231	14	concern	concern	NOUN
fueconorg-13459	231	15	status	status	NOUN
fueconorg-13459	231	16	as	as	ADP
fueconorg-13459	231	17	kam	kam	PROPN
fueconorg-13459	231	18	,	,	PUNCT
fueconorg-13459	231	19	since	since	SCONJ
fueconorg-13459	231	20	we	we	PRON
fueconorg-13459	231	21	did	do	AUX
fueconorg-13459	231	22	not	not	PART
fueconorg-13459	231	23	find	find	VERB
fueconorg-13459	231	24	such	such	DET
fueconorg-13459	231	25	a	a	DET
fueconorg-13459	231	26	classification	classification	NOUN
fueconorg-13459	231	27	in	in	ADP
fueconorg-13459	231	28	any	any	DET
fueconorg-13459	231	29	report	report	NOUN
fueconorg-13459	231	30	.	.	PUNCT
fueconorg-13459	232	1	the	the	DET
fueconorg-13459	232	2	fact	fact	NOUN
fueconorg-13459	232	3	that	that	SCONJ
fueconorg-13459	232	4	isa	isa	NOUN
fueconorg-13459	232	5	701	701	NUM
fueconorg-13459	232	6	has	have	AUX
fueconorg-13459	232	7	only	only	ADV
fueconorg-13459	232	8	just	just	ADV
fueconorg-13459	232	9	come	come	VERB
fueconorg-13459	232	10	into	into	ADP
fueconorg-13459	232	11	effect	effect	NOUN
fueconorg-13459	232	12	in	in	ADP
fueconorg-13459	232	13	serbia	serbia	PROPN
fueconorg-13459	232	14	indicates	indicate	VERB
fueconorg-13459	232	15	that	that	SCONJ
fueconorg-13459	232	16	a	a	DET
fueconorg-13459	232	17	longer	long	ADJ
fueconorg-13459	232	18	period	period	NOUN
fueconorg-13459	232	19	of	of	ADP
fueconorg-13459	232	20	time	time	NOUN
fueconorg-13459	232	21	is	be	AUX
fueconorg-13459	232	22	needed	need	VERB
fueconorg-13459	232	23	to	to	PART
fueconorg-13459	232	24	assess	assess	VERB
fueconorg-13459	232	25	the	the	DET
fueconorg-13459	232	26	relevance	relevance	NOUN
fueconorg-13459	232	27	of	of	ADP
fueconorg-13459	232	28	the	the	DET
fueconorg-13459	232	29	new	new	ADJ
fueconorg-13459	232	30	audit	audit	NOUN
fueconorg-13459	232	31	report	report	NOUN
fueconorg-13459	232	32	model	model	NOUN
fueconorg-13459	232	33	(	(	PUNCT
fueconorg-13459	232	34	iaasb	iaasb	NOUN
fueconorg-13459	232	35	,	,	PUNCT
fueconorg-13459	232	36	2015b	2015b	NUM
fueconorg-13459	232	37	)	)	PUNCT
fueconorg-13459	232	38	.	.	PUNCT
fueconorg-13459	233	1	given	give	VERB
fueconorg-13459	233	2	the	the	DET
fueconorg-13459	233	3	public	public	ADJ
fueconorg-13459	233	4	nature	nature	NOUN
fueconorg-13459	233	5	of	of	ADP
fueconorg-13459	233	6	auditors	auditor	NOUN
fueconorg-13459	233	7	’	’	PART
fueconorg-13459	233	8	reports	report	NOUN
fueconorg-13459	233	9	and	and	CCONJ
fueconorg-13459	233	10	their	their	PRON
fueconorg-13459	233	11	importance	importance	NOUN
fueconorg-13459	233	12	for	for	ADP
fueconorg-13459	233	13	investors	investor	NOUN
fueconorg-13459	233	14	,	,	PUNCT
fueconorg-13459	233	15	it	it	PRON
fueconorg-13459	233	16	is	be	AUX
fueconorg-13459	233	17	clear	clear	ADJ
fueconorg-13459	233	18	how	how	SCONJ
fueconorg-13459	233	19	much	much	ADJ
fueconorg-13459	233	20	responsibility	responsibility	NOUN
fueconorg-13459	233	21	regulatory	regulatory	ADJ
fueconorg-13459	233	22	institutions	institution	NOUN
fueconorg-13459	233	23	have	have	VERB
fueconorg-13459	233	24	in	in	ADP
fueconorg-13459	233	25	supervising	supervise	VERB
fueconorg-13459	233	26	audits	audits	NOUN
fueconorg-13459	233	27	and	and	CCONJ
fueconorg-13459	233	28	how	how	SCONJ
fueconorg-13459	233	29	dangerous	dangerous	ADJ
fueconorg-13459	233	30	improvisations	improvisation	NOUN
fueconorg-13459	233	31	in	in	ADP
fueconorg-13459	233	32	this	this	DET
fueconorg-13459	233	33	area	area	NOUN
fueconorg-13459	233	34	can	can	AUX
fueconorg-13459	233	35	be	be	AUX
fueconorg-13459	233	36	.	.	PUNCT
fueconorg-13459	234	1	the	the	DET
fueconorg-13459	234	2	results	result	NOUN
fueconorg-13459	234	3	of	of	ADP
fueconorg-13459	234	4	this	this	DET
fueconorg-13459	234	5	study	study	NOUN
fueconorg-13459	234	6	are	be	AUX
fueconorg-13459	234	7	relevant	relevant	ADJ
fueconorg-13459	234	8	for	for	ADP
fueconorg-13459	234	9	serbian	serbian	ADJ
fueconorg-13459	234	10	capital	capital	NOUN
fueconorg-13459	234	11	market	market	NOUN
fueconorg-13459	234	12	regulators	regulator	NOUN
fueconorg-13459	234	13	,	,	PUNCT
fueconorg-13459	234	14	who	who	PRON
fueconorg-13459	234	15	need	need	VERB
fueconorg-13459	234	16	to	to	PART
fueconorg-13459	234	17	tighten	tighten	VERB
fueconorg-13459	234	18	the	the	DET
fueconorg-13459	234	19	protection	protection	NOUN
fueconorg-13459	234	20	measures	measure	NOUN
fueconorg-13459	234	21	in	in	ADP
fueconorg-13459	234	22	order	order	NOUN
fueconorg-13459	234	23	to	to	PART
fueconorg-13459	234	24	enable	enable	VERB
fueconorg-13459	234	25	audit	audit	NOUN
fueconorg-13459	234	26	conclusions	conclusion	NOUN
fueconorg-13459	234	27	in	in	ADP
fueconorg-13459	234	28	a	a	DET
fueconorg-13459	234	29	more	more	ADV
fueconorg-13459	234	30	objective	objective	ADJ
fueconorg-13459	234	31	manner	manner	NOUN
fueconorg-13459	234	32	with	with	ADP
fueconorg-13459	234	33	the	the	DET
fueconorg-13459	234	34	help	help	NOUN
fueconorg-13459	234	35	of	of	ADP
fueconorg-13459	234	36	these	these	DET
fueconorg-13459	234	37	control	control	NOUN
fueconorg-13459	234	38	mechanisms	mechanism	NOUN
fueconorg-13459	234	39	.	.	PUNCT
fueconorg-13459	235	1	a	a	DET
fueconorg-13459	235	2	higher	high	ADJ
fueconorg-13459	235	3	quality	quality	NOUN
fueconorg-13459	235	4	audit	audit	NOUN
fueconorg-13459	235	5	could	could	AUX
fueconorg-13459	235	6	identify	identify	VERB
fueconorg-13459	235	7	a	a	DET
fueconorg-13459	235	8	larger	large	ADJ
fueconorg-13459	235	9	number	number	NOUN
fueconorg-13459	235	10	of	of	ADP
fueconorg-13459	235	11	maos	maos	PROPN
fueconorg-13459	235	12	related	relate	VERB
fueconorg-13459	235	13	to	to	ADP
fueconorg-13459	235	14	the	the	DET
fueconorg-13459	235	15	going	go	VERB
fueconorg-13459	235	16	concern	concern	NOUN
fueconorg-13459	235	17	assumption	assumption	NOUN
fueconorg-13459	235	18	,	,	PUNCT
fueconorg-13459	235	19	which	which	PRON
fueconorg-13459	235	20	would	would	AUX
fueconorg-13459	235	21	further	far	ADV
fueconorg-13459	235	22	shed	shed	VERB
fueconorg-13459	235	23	light	light	NOUN
fueconorg-13459	235	24	on	on	ADP
fueconorg-13459	235	25	the	the	DET
fueconorg-13459	235	26	state	state	NOUN
fueconorg-13459	235	27	of	of	ADP
fueconorg-13459	235	28	the	the	DET
fueconorg-13459	235	29	serbian	serbian	ADJ
fueconorg-13459	235	30	financial	financial	ADJ
fueconorg-13459	235	31	reporting	reporting	NOUN
fueconorg-13459	235	32	system	system	NOUN
fueconorg-13459	235	33	.	.	PUNCT
fueconorg-13459	236	1	one	one	NUM
fueconorg-13459	236	2	of	of	ADP
fueconorg-13459	236	3	the	the	DET
fueconorg-13459	236	4	limitations	limitation	NOUN
fueconorg-13459	236	5	of	of	ADP
fueconorg-13459	236	6	the	the	DET
fueconorg-13459	236	7	paper	paper	NOUN
fueconorg-13459	236	8	may	may	AUX
fueconorg-13459	236	9	be	be	AUX
fueconorg-13459	236	10	the	the	DET
fueconorg-13459	236	11	short	short	ADJ
fueconorg-13459	236	12	time	time	NOUN
fueconorg-13459	236	13	period	period	NOUN
fueconorg-13459	236	14	for	for	ADP
fueconorg-13459	236	15	analysis	analysis	NOUN
fueconorg-13459	236	16	;	;	PUNCT
fueconorg-13459	236	17	however	however	ADV
fueconorg-13459	236	18	,	,	PUNCT
fueconorg-13459	236	19	availability	availability	NOUN
fueconorg-13459	236	20	of	of	ADP
fueconorg-13459	236	21	the	the	DET
fueconorg-13459	236	22	database	database	NOUN
fueconorg-13459	236	23	often	often	ADV
fueconorg-13459	236	24	determines	determine	VERB
fueconorg-13459	236	25	the	the	DET
fueconorg-13459	236	26	length	length	NOUN
fueconorg-13459	236	27	of	of	ADP
fueconorg-13459	236	28	the	the	DET
fueconorg-13459	236	29	analyzed	analyze	VERB
fueconorg-13459	236	30	period	period	NOUN
fueconorg-13459	236	31	in	in	ADP
fueconorg-13459	236	32	research	research	NOUN
fueconorg-13459	236	33	papers	paper	NOUN
fueconorg-13459	236	34	in	in	ADP
fueconorg-13459	236	35	serbia	serbia	PROPN
fueconorg-13459	236	36	.	.	PUNCT
fueconorg-13459	237	1	also	also	ADV
fueconorg-13459	237	2	,	,	PUNCT
fueconorg-13459	237	3	the	the	DET
fueconorg-13459	237	4	paper	paper	NOUN
fueconorg-13459	237	5	did	do	AUX
fueconorg-13459	237	6	not	not	PART
fueconorg-13459	237	7	analyze	analyze	VERB
fueconorg-13459	237	8	the	the	DET
fueconorg-13459	237	9	paragraph	paragraph	NOUN
fueconorg-13459	237	10	of	of	ADP
fueconorg-13459	237	11	the	the	DET
fueconorg-13459	237	12	auditor	auditor	NOUN
fueconorg-13459	237	13	’s	’s	PART
fueconorg-13459	237	14	report	report	NOUN
fueconorg-13459	237	15	dedicated	dedicate	VERB
fueconorg-13459	237	16	to	to	ADP
fueconorg-13459	237	17	kams	kams	PROPN
fueconorg-13459	237	18	,	,	PUNCT
fueconorg-13459	237	19	and	and	CCONJ
fueconorg-13459	237	20	we	we	PRON
fueconorg-13459	237	21	know	know	VERB
fueconorg-13459	237	22	that	that	SCONJ
fueconorg-13459	237	23	the	the	DET
fueconorg-13459	237	24	goal	goal	NOUN
fueconorg-13459	237	25	of	of	ADP
fueconorg-13459	237	26	introducing	introduce	VERB
fueconorg-13459	237	27	this	this	DET
fueconorg-13459	237	28	paragraph	paragraph	NOUN
fueconorg-13459	237	29	was	be	AUX
fueconorg-13459	237	30	to	to	PART
fueconorg-13459	237	31	improve	improve	VERB
fueconorg-13459	237	32	the	the	DET
fueconorg-13459	237	33	communication	communication	NOUN
fueconorg-13459	237	34	value	value	NOUN
fueconorg-13459	237	35	of	of	ADP
fueconorg-13459	237	36	the	the	DET
fueconorg-13459	237	37	previous	previous	ADJ
fueconorg-13459	237	38	report	report	NOUN
fueconorg-13459	237	39	.	.	PUNCT
fueconorg-13459	238	1	therefore	therefore	ADV
fueconorg-13459	238	2	,	,	PUNCT
fueconorg-13459	238	3	in	in	ADP
fueconorg-13459	238	4	future	future	ADJ
fueconorg-13459	238	5	research	research	NOUN
fueconorg-13459	238	6	,	,	PUNCT
fueconorg-13459	238	7	we	we	PRON
fueconorg-13459	238	8	could	could	AUX
fueconorg-13459	238	9	identify	identify	VERB
fueconorg-13459	238	10	issues	issue	NOUN
fueconorg-13459	238	11	that	that	PRON
fueconorg-13459	238	12	,	,	PUNCT
fueconorg-13459	238	13	in	in	ADP
fueconorg-13459	238	14	the	the	DET
fueconorg-13459	238	15	auditor	auditor	NOUN
fueconorg-13459	238	16	’s	’s	PART
fueconorg-13459	238	17	opinion	opinion	NOUN
fueconorg-13459	238	18	,	,	PUNCT
fueconorg-13459	238	19	are	be	AUX
fueconorg-13459	238	20	of	of	ADP
fueconorg-13459	238	21	fundamental	fundamental	ADJ
fueconorg-13459	238	22	importance	importance	NOUN
fueconorg-13459	238	23	for	for	ADP
fueconorg-13459	238	24	understanding	understand	VERB
fueconorg-13459	238	25	companies	company	NOUN
fueconorg-13459	238	26	’	'	PUNCT
fueconorg-13459	238	27	financial	financial	ADJ
fueconorg-13459	238	28	statements	statement	NOUN
fueconorg-13459	238	29	,	,	PUNCT
fueconorg-13459	238	30	as	as	ADV
fueconorg-13459	238	31	well	well	ADV
fueconorg-13459	238	32	as	as	ADP
fueconorg-13459	238	33	analyze	analyze	VERB
fueconorg-13459	238	34	the	the	DET
fueconorg-13459	238	35	factors	factor	NOUN
fueconorg-13459	238	36	that	that	PRON
fueconorg-13459	238	37	significantly	significantly	ADV
fueconorg-13459	238	38	influence	influence	VERB
fueconorg-13459	238	39	auditor	auditor	NOUN
fueconorg-13459	238	40	reporting	report	VERB
fueconorg-13459	238	41	on	on	ADP
fueconorg-13459	238	42	these	these	DET
fueconorg-13459	238	43	issues	issue	NOUN
fueconorg-13459	238	44	.	.	PUNCT
fueconorg-13459	239	1	acknowledgement	acknowledgement	NOUN
fueconorg-13459	239	2	:	:	PUNCT
fueconorg-13459	239	3	this	this	DET
fueconorg-13459	239	4	research	research	NOUN
fueconorg-13459	239	5	was	be	AUX
fueconorg-13459	239	6	financially	financially	ADV
fueconorg-13459	239	7	supported	support	VERB
fueconorg-13459	239	8	by	by	ADP
fueconorg-13459	239	9	the	the	DET
fueconorg-13459	239	10	ministry	ministry	PROPN
fueconorg-13459	239	11	of	of	ADP
fueconorg-13459	239	12	science	science	PROPN
fueconorg-13459	239	13	,	,	PUNCT
fueconorg-13459	239	14	technological	technological	ADJ
fueconorg-13459	239	15	development	development	NOUN
fueconorg-13459	239	16	and	and	CCONJ
fueconorg-13459	239	17	innovation	innovation	NOUN
fueconorg-13459	239	18	of	of	ADP
fueconorg-13459	239	19	the	the	DET
fueconorg-13459	239	20	republic	republic	NOUN
fueconorg-13459	239	21	of	of	ADP
fueconorg-13459	239	22	serbia	serbia	PROPN
fueconorg-13459	239	23	(	(	PUNCT
fueconorg-13459	239	24	contract	contract	NOUN
fueconorg-13459	239	25	no	no	INTJ
fueconorg-13459	239	26	.	.	PUNCT
fueconorg-13459	240	1	451	451	NUM
fueconorg-13459	240	2	-	-	SYM
fueconorg-13459	240	3	03	03	NUM
fueconorg-13459	240	4	-	-	PUNCT
fueconorg-13459	240	5	136/2025	136/2025	NUM
fueconorg-13459	240	6	-	-	PUNCT
fueconorg-13459	240	7	03/200371	03/200371	NUM
fueconorg-13459	240	8	)	)	PUNCT
fueconorg-13459	240	9	.	.	PUNCT
fueconorg-13459	241	1	46	46	NUM
fueconorg-13459	241	2	j.	j.	PROPN
fueconorg-13459	241	3	stojanović	stojanović	PROPN
fueconorg-13459	241	4	references	reference	NOUN
fueconorg-13459	241	5	alexeyeva	alexeyeva	PROPN
fueconorg-13459	241	6	,	,	PUNCT
fueconorg-13459	241	7	i.	i.	PROPN
fueconorg-13459	241	8	,	,	PUNCT
fueconorg-13459	241	9	&	&	CCONJ
fueconorg-13459	241	10	sundgren	sundgren	PROPN
fueconorg-13459	241	11	,	,	PUNCT
fueconorg-13459	241	12	s.	s.	PROPN
fueconorg-13459	241	13	(	(	PUNCT
fueconorg-13459	241	14	2022	2022	NUM
fueconorg-13459	241	15	)	)	PUNCT
fueconorg-13459	241	16	.	.	PUNCT
fueconorg-13459	242	1	do	do	AUX
fueconorg-13459	242	2	going	go	VERB
fueconorg-13459	242	3	concern	concern	NOUN
fueconorg-13459	242	4	disclosures	disclosure	NOUN
fueconorg-13459	242	5	in	in	ADP
fueconorg-13459	242	6	the	the	DET
fueconorg-13459	242	7	management	management	NOUN
fueconorg-13459	242	8	report	report	NOUN
fueconorg-13459	242	9	and	and	CCONJ
fueconorg-13459	242	10	audit	audit	NOUN
fueconorg-13459	242	11	report	report	NOUN
fueconorg-13459	242	12	signal	signal	NOUN
fueconorg-13459	242	13	bankruptcy	bankruptcy	NOUN
fueconorg-13459	242	14	risk	risk	NOUN
fueconorg-13459	242	15	?	?	PUNCT
fueconorg-13459	243	1	evidence	evidence	NOUN
fueconorg-13459	243	2	from	from	ADP
fueconorg-13459	243	3	privately	privately	ADV
fueconorg-13459	243	4	held	hold	VERB
fueconorg-13459	243	5	firms	firm	NOUN
fueconorg-13459	243	6	.	.	PUNCT
fueconorg-13459	244	1	international	international	ADJ
fueconorg-13459	244	2	journal	journal	PROPN
fueconorg-13459	244	3	of	of	ADP
fueconorg-13459	244	4	auditing	auditing	NOUN
fueconorg-13459	244	5	,	,	PUNCT
fueconorg-13459	244	6	26	26	NUM
fueconorg-13459	244	7	,	,	PUNCT
fueconorg-13459	244	8	171	171	NUM
fueconorg-13459	244	9	-	-	SYM
fueconorg-13459	244	10	192	192	NUM
fueconorg-13459	244	11	.	.	PUNCT
fueconorg-13459	245	1	https://doi.org/10.1111/ijau.12257	https://doi.org/10.1111/ijau.12257	PROPN
fueconorg-13459	245	2	altman	altman	PROPN
fueconorg-13459	245	3	,	,	PUNCT
fueconorg-13459	245	4	e.	e.	PROPN
fueconorg-13459	245	5	i.	i.	PROPN
fueconorg-13459	245	6	,	,	PUNCT
fueconorg-13459	245	7	&	&	CCONJ
fueconorg-13459	245	8	mcgough	mcgough	PROPN
fueconorg-13459	245	9	,	,	PUNCT
fueconorg-13459	245	10	t.	t.	PROPN
fueconorg-13459	245	11	(	(	PUNCT
fueconorg-13459	245	12	1974	1974	NUM
fueconorg-13459	245	13	)	)	PUNCT
fueconorg-13459	245	14	.	.	PUNCT
fueconorg-13459	246	1	evaluation	evaluation	NOUN
fueconorg-13459	246	2	of	of	ADP
fueconorg-13459	246	3	a	a	DET
fueconorg-13459	246	4	company	company	NOUN
fueconorg-13459	246	5	as	as	ADP
fueconorg-13459	246	6	a	a	DET
fueconorg-13459	246	7	going	go	VERB
fueconorg-13459	246	8	concern	concern	NOUN
fueconorg-13459	246	9	.	.	PUNCT
fueconorg-13459	247	1	journal	journal	PROPN
fueconorg-13459	247	2	of	of	ADP
fueconorg-13459	247	3	accountancy	accountancy	NOUN
fueconorg-13459	247	4	,	,	PUNCT
fueconorg-13459	247	5	138	138	NUM
fueconorg-13459	247	6	,	,	PUNCT
fueconorg-13459	247	7	50	50	NUM
fueconorg-13459	247	8	-	-	SYM
fueconorg-13459	247	9	57	57	NUM
fueconorg-13459	247	10	.	.	PUNCT
fueconorg-13459	248	1	arnedo	arnedo	PROPN
fueconorg-13459	248	2	,	,	PUNCT
fueconorg-13459	248	3	l.	l.	PROPN
fueconorg-13459	248	4	,	,	PUNCT
fueconorg-13459	248	5	lizarraga	lizarraga	PROPN
fueconorg-13459	248	6	,	,	PUNCT
fueconorg-13459	248	7	f.	f.	PROPN
fueconorg-13459	248	8	,	,	PUNCT
fueconorg-13459	248	9	sánchez	sánchez	PROPN
fueconorg-13459	248	10	,	,	PUNCT
fueconorg-13459	248	11	s.	s.	PROPN
fueconorg-13459	248	12	,	,	PUNCT
fueconorg-13459	248	13	&	&	CCONJ
fueconorg-13459	248	14	ruiz	ruiz	PROPN
fueconorg-13459	248	15	,	,	PUNCT
fueconorg-13459	248	16	e.	e.	PROPN
fueconorg-13459	248	17	(	(	PUNCT
fueconorg-13459	248	18	2012	2012	NUM
fueconorg-13459	248	19	)	)	PUNCT
fueconorg-13459	248	20	.	.	PUNCT
fueconorg-13459	249	1	las	las	PROPN
fueconorg-13459	249	2	expectativas	expectativas	PROPN
fueconorg-13459	249	3	del	del	PROPN
fueconorg-13459	249	4	usuario	usuario	PROPN
fueconorg-13459	249	5	ante	ante	PROPN
fueconorg-13459	249	6	la	la	PROPN
fueconorg-13459	249	7	salvedad	salvedad	PROPN
fueconorg-13459	249	8	al	al	PROPN
fueconorg-13459	249	9	principio	principio	PROPN
fueconorg-13459	249	10	de	de	PROPN
fueconorg-13459	249	11	empresa	empresa	PROPN
fueconorg-13459	249	12	en	en	PROPN
fueconorg-13459	249	13	funcionamiento	funcionamiento	PROPN
fueconorg-13459	249	14	.	.	PUNCT
fueconorg-13459	250	1	evidencia	evidencia	PROPN
fueconorg-13459	250	2	empírica	empírica	PROPN
fueconorg-13459	250	3	del	del	PROPN
fueconorg-13459	250	4	fenómeno	fenómeno	PROPN
fueconorg-13459	250	5	de	de	X
fueconorg-13459	250	6	la	la	PROPN
fueconorg-13459	250	7	profecía	profecía	NOUN
fueconorg-13459	250	8	autocumplida	autocumplida	PROPN
fueconorg-13459	250	9	para	para	PROPN
fueconorg-13459	250	10	el	el	PROPN
fueconorg-13459	250	11	caso	caso	PROPN
fueconorg-13459	250	12	español	español	NOUN
fueconorg-13459	251	1	[	[	X
fueconorg-13459	251	2	user	user	NOUN
fueconorg-13459	251	3	’s	’s	PART
fueconorg-13459	251	4	expectations	expectation	NOUN
fueconorg-13459	251	5	before	before	ADP
fueconorg-13459	251	6	audit	audit	NOUN
fueconorg-13459	251	7	going	go	VERB
fueconorg-13459	251	8	concern	concern	ADJ
fueconorg-13459	251	9	opinions	opinion	NOUN
fueconorg-13459	251	10	.	.	PUNCT
fueconorg-13459	252	1	empirical	empirical	ADJ
fueconorg-13459	252	2	evidence	evidence	NOUN
fueconorg-13459	252	3	of	of	ADP
fueconorg-13459	252	4	self	self	NOUN
fueconorg-13459	252	5	-	-	PUNCT
fueconorg-13459	252	6	fulfilling	fulfil	VERB
fueconorg-13459	252	7	prophecy	prophecy	NOUN
fueconorg-13459	252	8	in	in	ADP
fueconorg-13459	252	9	the	the	DET
fueconorg-13459	252	10	spanish	spanish	ADJ
fueconorg-13459	252	11	case	case	NOUN
fueconorg-13459	252	12	]	]	PUNCT
fueconorg-13459	252	13	.	.	PUNCT
fueconorg-13459	253	1	revista	revista	PROPN
fueconorg-13459	253	2	española	española	PROPN
fueconorg-13459	253	3	de	de	PROPN
fueconorg-13459	253	4	financiación	financiación	PROPN
fueconorg-13459	253	5	y	y	PROPN
fueconorg-13459	253	6	contabilidad	contabilidad	PROPN
fueconorg-13459	253	7	,	,	PUNCT
fueconorg-13459	253	8	41(154	41(154	PROPN
fueconorg-13459	253	9	)	)	PUNCT
fueconorg-13459	253	10	,	,	PUNCT
fueconorg-13459	253	11	263	263	NUM
fueconorg-13459	253	12	-	-	SYM
fueconorg-13459	253	13	289	289	NUM
fueconorg-13459	253	14	.	.	PUNCT
fueconorg-13459	254	1	https://doi.org/10.1080/02102412.2012.10779725	https://doi.org/10.1080/02102412.2012.10779725	PROPN
fueconorg-13459	254	2	barać	barać	PROPN
fueconorg-13459	254	3	,	,	PUNCT
fueconorg-13459	254	4	ž	ž	PROPN
fueconorg-13459	254	5	.	.	PROPN
fueconorg-13459	254	6	,	,	PUNCT
fueconorg-13459	254	7	vuko	vuko	PROPN
fueconorg-13459	254	8	,	,	PUNCT
fueconorg-13459	254	9	t.	t.	PROPN
fueconorg-13459	254	10	,	,	PUNCT
fueconorg-13459	254	11	&	&	CCONJ
fueconorg-13459	254	12	šodan	šodan	PROPN
fueconorg-13459	254	13	,	,	PUNCT
fueconorg-13459	254	14	s.	s.	PROPN
fueconorg-13459	254	15	(	(	PUNCT
fueconorg-13459	254	16	2017	2017	NUM
fueconorg-13459	254	17	)	)	PUNCT
fueconorg-13459	254	18	.	.	PUNCT
fueconorg-13459	255	1	what	what	PRON
fueconorg-13459	255	2	can	can	AUX
fueconorg-13459	255	3	auditors	auditor	NOUN
fueconorg-13459	255	4	tell	tell	VERB
fueconorg-13459	255	5	us	we	PRON
fueconorg-13459	255	6	about	about	ADP
fueconorg-13459	255	7	accounting	accounting	NOUN
fueconorg-13459	255	8	manipulations	manipulation	NOUN
fueconorg-13459	255	9	?	?	PUNCT
fueconorg-13459	255	10	.	.	PUNCT
fueconorg-13459	256	1	managerial	managerial	ADJ
fueconorg-13459	256	2	auditing	auditing	NOUN
fueconorg-13459	256	3	journal	journal	NOUN
fueconorg-13459	256	4	,	,	PUNCT
fueconorg-13459	256	5	32(8	32(8	NUM
fueconorg-13459	256	6	)	)	PUNCT
fueconorg-13459	256	7	,	,	PUNCT
fueconorg-13459	256	8	788	788	NUM
fueconorg-13459	256	9	-	-	SYM
fueconorg-13459	256	10	809	809	NUM
fueconorg-13459	256	11	.	.	PUNCT
fueconorg-13459	257	1	https://doi.org/10.1108/maj-03-2017-1534	https://doi.org/10.1108/maj-03-2017-1534	PROPN
fueconorg-13459	257	2	berglund	berglund	PROPN
fueconorg-13459	257	3	,	,	PUNCT
fueconorg-13459	257	4	n.	n.	PROPN
fueconorg-13459	257	5	r.	r.	PROPN
fueconorg-13459	257	6	,	,	PUNCT
fueconorg-13459	257	7	eshleman	eshleman	PROPN
fueconorg-13459	257	8	,	,	PUNCT
fueconorg-13459	257	9	j.	j.	PROPN
fueconorg-13459	257	10	d.	d.	PROPN
fueconorg-13459	257	11	,	,	PUNCT
fueconorg-13459	257	12	&	&	CCONJ
fueconorg-13459	257	13	guo	guo	PROPN
fueconorg-13459	257	14	,	,	PUNCT
fueconorg-13459	257	15	p.	p.	NOUN
fueconorg-13459	257	16	(	(	PUNCT
fueconorg-13459	257	17	2018	2018	NUM
fueconorg-13459	257	18	)	)	PUNCT
fueconorg-13459	257	19	.	.	PUNCT
fueconorg-13459	258	1	auditor	auditor	NOUN
fueconorg-13459	258	2	size	size	NOUN
fueconorg-13459	258	3	and	and	CCONJ
fueconorg-13459	258	4	going	go	VERB
fueconorg-13459	258	5	concern	concern	NOUN
fueconorg-13459	258	6	reporting	reporting	NOUN
fueconorg-13459	258	7	.	.	PUNCT
fueconorg-13459	259	1	auditing	auditing	NOUN
fueconorg-13459	259	2	:	:	PUNCT
fueconorg-13459	259	3	a	a	DET
fueconorg-13459	259	4	journal	journal	NOUN
fueconorg-13459	259	5	of	of	ADP
fueconorg-13459	259	6	practice	practice	NOUN
fueconorg-13459	259	7	and	and	CCONJ
fueconorg-13459	259	8	theory	theory	NOUN
fueconorg-13459	259	9	,	,	PUNCT
fueconorg-13459	259	10	37(2	37(2	PRON
fueconorg-13459	259	11	)	)	PUNCT
fueconorg-13459	259	12	,	,	PUNCT
fueconorg-13459	259	13	1–25	1–25	PROPN
fueconorg-13459	259	14	.	.	PUNCT
fueconorg-13459	260	1	https://doi.org/10.2308/ajpt-51786	https://doi.org/10.2308/ajpt-51786	PROPN
fueconorg-13459	260	2	carson	carson	PROPN
fueconorg-13459	260	3	,	,	PUNCT
fueconorg-13459	260	4	e.	e.	PROPN
fueconorg-13459	260	5	,	,	PUNCT
fueconorg-13459	260	6	fargher	fargher	PROPN
fueconorg-13459	260	7	,	,	PUNCT
fueconorg-13459	260	8	n.	n.	NOUN
fueconorg-13459	260	9	,	,	PUNCT
fueconorg-13459	260	10	&	&	CCONJ
fueconorg-13459	260	11	zhang	zhang	PROPN
fueconorg-13459	260	12	,	,	PUNCT
fueconorg-13459	260	13	y.	y.	PROPN
fueconorg-13459	260	14	(	(	PUNCT
fueconorg-13459	260	15	2016	2016	NUM
fueconorg-13459	260	16	)	)	PUNCT
fueconorg-13459	260	17	.	.	PUNCT
fueconorg-13459	261	1	trends	trend	NOUN
fueconorg-13459	261	2	in	in	ADP
fueconorg-13459	261	3	auditor	auditor	NOUN
fueconorg-13459	261	4	reporting	reporting	NOUN
fueconorg-13459	261	5	in	in	ADP
fueconorg-13459	261	6	australia	australia	PROPN
fueconorg-13459	261	7	:	:	PUNCT
fueconorg-13459	261	8	a	a	DET
fueconorg-13459	261	9	synthesis	synthesis	NOUN
fueconorg-13459	261	10	and	and	CCONJ
fueconorg-13459	261	11	opportunities	opportunity	NOUN
fueconorg-13459	261	12	for	for	ADP
fueconorg-13459	261	13	research	research	NOUN
fueconorg-13459	261	14	.	.	PUNCT
fueconorg-13459	262	1	australian	australian	ADJ
fueconorg-13459	262	2	accounting	accounting	NOUN
fueconorg-13459	262	3	review	review	PROPN
fueconorg-13459	262	4	,	,	PUNCT
fueconorg-13459	262	5	26(3	26(3	NUM
fueconorg-13459	262	6	)	)	PUNCT
fueconorg-13459	262	7	,	,	PUNCT
fueconorg-13459	262	8	226	226	NUM
fueconorg-13459	262	9	-	-	SYM
fueconorg-13459	262	10	242	242	NUM
fueconorg-13459	262	11	.	.	PUNCT
fueconorg-13459	263	1	https://doi.org/10.1111/auar.12124	https://doi.org/10.1111/auar.12124	PROPN
fueconorg-13459	263	2	casterella	casterella	PROPN
fueconorg-13459	263	3	,	,	PUNCT
fueconorg-13459	263	4	j.	j.	PROPN
fueconorg-13459	263	5	r.	r.	PROPN
fueconorg-13459	263	6	,	,	PUNCT
fueconorg-13459	263	7	lewis	lewis	PROPN
fueconorg-13459	263	8	,	,	PUNCT
fueconorg-13459	263	9	b.	b.	PROPN
fueconorg-13459	263	10	l.	l.	PROPN
fueconorg-13459	263	11	,	,	PUNCT
fueconorg-13459	263	12	&	&	CCONJ
fueconorg-13459	263	13	walker	walker	PROPN
fueconorg-13459	263	14	,	,	PUNCT
fueconorg-13459	263	15	p.	p.	PROPN
fueconorg-13459	263	16	l.	l.	PROPN
fueconorg-13459	263	17	(	(	PUNCT
fueconorg-13459	263	18	2000	2000	NUM
fueconorg-13459	263	19	)	)	PUNCT
fueconorg-13459	263	20	.	.	PUNCT
fueconorg-13459	264	1	modeling	model	VERB
fueconorg-13459	264	2	the	the	DET
fueconorg-13459	264	3	audit	audit	NOUN
fueconorg-13459	264	4	opinions	opinion	NOUN
fueconorg-13459	264	5	issued	issue	VERB
fueconorg-13459	264	6	to	to	ADP
fueconorg-13459	264	7	bankrupt	bankrupt	ADJ
fueconorg-13459	264	8	companies	company	NOUN
fueconorg-13459	264	9	:	:	PUNCT
fueconorg-13459	264	10	a	a	DET
fueconorg-13459	264	11	two‐	two‐	PROPN
fueconorg-13459	264	12	stage	stage	VERB
fueconorg-13459	264	13	empirical	empirical	ADJ
fueconorg-13459	264	14	analysis	analysis	NOUN
fueconorg-13459	264	15	.	.	PUNCT
fueconorg-13459	265	1	decision	decision	NOUN
fueconorg-13459	265	2	sciences	science	NOUN
fueconorg-13459	265	3	,	,	PUNCT
fueconorg-13459	265	4	31	31	NUM
fueconorg-13459	265	5	(	(	PUNCT
fueconorg-13459	265	6	2	2	NUM
fueconorg-13459	265	7	)	)	PUNCT
fueconorg-13459	265	8	,	,	PUNCT
fueconorg-13459	265	9	507530	507530	NUM
fueconorg-13459	265	10	.	.	PUNCT
fueconorg-13459	266	1	https://doi.org/10.1111/j.1540-5915.2000.tb01632.x	https://doi.org/10.1111/j.1540-5915.2000.tb01632.x	PROPN
fueconorg-13459	266	2	choo	choo	PROPN
fueconorg-13459	266	3	,	,	PUNCT
fueconorg-13459	266	4	f.	f.	PROPN
fueconorg-13459	266	5	(	(	PUNCT
fueconorg-13459	266	6	1996	1996	NUM
fueconorg-13459	266	7	)	)	PUNCT
fueconorg-13459	266	8	.	.	PUNCT
fueconorg-13459	267	1	auditors	auditor	NOUN
fueconorg-13459	267	2	’	’	PART
fueconorg-13459	267	3	knowledge	knowledge	NOUN
fueconorg-13459	267	4	content	content	NOUN
fueconorg-13459	267	5	and	and	CCONJ
fueconorg-13459	267	6	judgment	judgment	NOUN
fueconorg-13459	267	7	performance	performance	NOUN
fueconorg-13459	267	8	:	:	PUNCT
fueconorg-13459	267	9	a	a	DET
fueconorg-13459	267	10	cognitive	cognitive	ADJ
fueconorg-13459	267	11	script	script	NOUN
fueconorg-13459	267	12	approach	approach	NOUN
fueconorg-13459	267	13	.	.	PUNCT
fueconorg-13459	268	1	accounting	accounting	NOUN
fueconorg-13459	268	2	,	,	PUNCT
fueconorg-13459	268	3	organizations	organization	NOUN
fueconorg-13459	268	4	and	and	CCONJ
fueconorg-13459	268	5	society	society	NOUN
fueconorg-13459	268	6	,	,	PUNCT
fueconorg-13459	268	7	21(4	21(4	NUM
fueconorg-13459	268	8	)	)	PUNCT
fueconorg-13459	268	9	,	,	PUNCT
fueconorg-13459	268	10	339	339	NUM
fueconorg-13459	268	11	-	-	SYM
fueconorg-13459	268	12	359	359	NUM
fueconorg-13459	268	13	.	.	PUNCT
fueconorg-13459	269	1	https://doi.org/10.1016/0361-3682(95)00048-8	https://doi.org/10.1016/0361-3682(95)00048-8	PROPN
fueconorg-13459	269	2	chu	chu	PROPN
fueconorg-13459	269	3	,	,	PUNCT
fueconorg-13459	269	4	l.	l.	PROPN
fueconorg-13459	269	5	,	,	PUNCT
fueconorg-13459	269	6	fogel	fogel	PROPN
fueconorg-13459	269	7	-	-	PUNCT
fueconorg-13459	269	8	yaari	yaari	PROPN
fueconorg-13459	269	9	,	,	PUNCT
fueconorg-13459	269	10	h.	h.	PROPN
fueconorg-13459	269	11	&	&	CCONJ
fueconorg-13459	269	12	zhang	zhang	PROPN
fueconorg-13459	269	13	,	,	PUNCT
fueconorg-13459	269	14	p.	p.	PROPN
fueconorg-13459	269	15	(	(	PUNCT
fueconorg-13459	269	16	2024	2024	NUM
fueconorg-13459	269	17	)	)	PUNCT
fueconorg-13459	269	18	.	.	PUNCT
fueconorg-13459	270	1	the	the	DET
fueconorg-13459	270	2	estimated	estimate	VERB
fueconorg-13459	270	3	propensity	propensity	NOUN
fueconorg-13459	270	4	to	to	PART
fueconorg-13459	270	5	issue	issue	VERB
fueconorg-13459	270	6	going	go	VERB
fueconorg-13459	270	7	concern	concern	ADJ
fueconorg-13459	270	8	audit	audit	NOUN
fueconorg-13459	270	9	reports	report	NOUN
fueconorg-13459	270	10	and	and	CCONJ
fueconorg-13459	270	11	audit	audit	NOUN
fueconorg-13459	270	12	quality	quality	NOUN
fueconorg-13459	270	13	.	.	PUNCT
fueconorg-13459	271	1	journal	journal	PROPN
fueconorg-13459	271	2	of	of	ADP
fueconorg-13459	271	3	accounting	accounting	NOUN
fueconorg-13459	271	4	,	,	PUNCT
fueconorg-13459	271	5	auditing	auditing	NOUN
fueconorg-13459	271	6	&	&	CCONJ
fueconorg-13459	271	7	finance	finance	NOUN
fueconorg-13459	271	8	,	,	PUNCT
fueconorg-13459	271	9	39(2	39(2	NUM
fueconorg-13459	271	10	)	)	PUNCT
fueconorg-13459	271	11	,	,	PUNCT
fueconorg-13459	271	12	589	589	NUM
fueconorg-13459	271	13	-	-	SYM
fueconorg-13459	271	14	613	613	NUM
fueconorg-13459	271	15	.	.	PUNCT
fueconorg-13459	272	1	https://doi.org/10.1177/0148558x221079011	https://doi.org/10.1177/0148558x221079011	PROPN
fueconorg-13459	272	2	coello	coello	PROPN
fueconorg-13459	272	3	,	,	PUNCT
fueconorg-13459	272	4	k.	k.	PROPN
fueconorg-13459	272	5	,	,	PUNCT
fueconorg-13459	272	6	keohane	keohane	PROPN
fueconorg-13459	272	7	,	,	PUNCT
fueconorg-13459	272	8	s.	s.	PROPN
fueconorg-13459	272	9	,	,	PUNCT
fueconorg-13459	272	10	&	&	CCONJ
fueconorg-13459	272	11	pupecki	pupecki	NOUN
fueconorg-13459	272	12	,	,	PUNCT
fueconorg-13459	272	13	m.	m.	NOUN
fueconorg-13459	272	14	(	(	PUNCT
fueconorg-13459	272	15	2024	2024	NUM
fueconorg-13459	272	16	)	)	PUNCT
fueconorg-13459	272	17	.	.	PUNCT
fueconorg-13459	273	1	going	go	VERB
fueconorg-13459	273	2	concerns	concern	NOUN
fueconorg-13459	273	3	:	:	PUNCT
fueconorg-13459	273	4	a	a	DET
fueconorg-13459	273	5	20	20	NUM
fueconorg-13459	273	6	-	-	PUNCT
fueconorg-13459	273	7	year	year	NOUN
fueconorg-13459	273	8	review	review	NOUN
fueconorg-13459	273	9	.	.	PUNCT
fueconorg-13459	274	1	audit	audit	NOUN
fueconorg-13459	274	2	analytics	analytic	NOUN
fueconorg-13459	274	3	.	.	PUNCT
fueconorg-13459	275	1	available	available	ADJ
fueconorg-13459	275	2	at	at	ADP
fueconorg-13459	275	3	:	:	PUNCT
fueconorg-13459	275	4	https://www.auditanalytics.com/	https://www.auditanalytics.com/	PROPN
fueconorg-13459	275	5	decker	decker	PROPN
fueconorg-13459	275	6	,	,	PUNCT
fueconorg-13459	275	7	j.	j.	PROPN
fueconorg-13459	275	8	(	(	PUNCT
fueconorg-13459	275	9	2015	2015	NUM
fueconorg-13459	275	10	)	)	PUNCT
fueconorg-13459	275	11	.	.	PUNCT
fueconorg-13459	276	1	serbia	serbia	PROPN
fueconorg-13459	276	2	–	–	PUNCT
fueconorg-13459	276	3	report	report	NOUN
fueconorg-13459	276	4	on	on	ADP
fueconorg-13459	276	5	the	the	DET
fueconorg-13459	276	6	observance	observance	NOUN
fueconorg-13459	276	7	of	of	ADP
fueconorg-13459	276	8	standards	standard	NOUN
fueconorg-13459	276	9	and	and	CCONJ
fueconorg-13459	276	10	codes	code	NOUN
fueconorg-13459	276	11	(	(	PUNCT
fueconorg-13459	276	12	rosc	rosc	ADJ
fueconorg-13459	276	13	)	)	PUNCT
fueconorg-13459	276	14	on	on	ADP
fueconorg-13459	276	15	accounting	accounting	NOUN
fueconorg-13459	276	16	and	and	CCONJ
fueconorg-13459	276	17	auditing	auditing	NOUN
fueconorg-13459	276	18	:	:	PUNCT
fueconorg-13459	276	19	update	update	NOUN
fueconorg-13459	276	20	(	(	PUNCT
fueconorg-13459	276	21	english	english	PROPN
fueconorg-13459	276	22	)	)	PUNCT
fueconorg-13459	276	23	.	.	PUNCT
fueconorg-13459	277	1	washington	washington	PROPN
fueconorg-13459	277	2	,	,	PUNCT
fueconorg-13459	277	3	d.	d.	PROPN
fueconorg-13459	277	4	c.	c.	PROPN
fueconorg-13459	277	5	:	:	PUNCT
fueconorg-13459	277	6	world	world	PROPN
fueconorg-13459	277	7	bank	bank	PROPN
fueconorg-13459	277	8	group	group	NOUN
fueconorg-13459	277	9	.	.	PUNCT
fueconorg-13459	277	10	available	available	ADJ
fueconorg-13459	277	11	at	at	ADP
fueconorg-13459	277	12	:	:	PUNCT
fueconorg-13459	277	13	https://documents.worldbank.org/en/	https://documents.worldbank.org/en/	NOUN
fueconorg-13459	277	14	publication	publication	NOUN
fueconorg-13459	277	15	/	/	SYM
fueconorg-13459	277	16	documents	document	NOUN
fueconorg-13459	277	17	-	-	PUNCT
fueconorg-13459	277	18	reports	report	NOUN
fueconorg-13459	277	19	/	/	SYM
fueconorg-13459	277	20	documentdetail/557921479710152064	documentdetail/557921479710152064	NOUN
fueconorg-13459	277	21	desai	desai	PROPN
fueconorg-13459	277	22	,	,	PUNCT
fueconorg-13459	277	23	v.	v.	PROPN
fueconorg-13459	277	24	,	,	PUNCT
fueconorg-13459	277	25	desai	desai	PROPN
fueconorg-13459	277	26	,	,	PUNCT
fueconorg-13459	277	27	r.	r.	PROPN
fueconorg-13459	277	28	,	,	PUNCT
fueconorg-13459	277	29	kim	kim	PROPN
fueconorg-13459	277	30	,	,	PUNCT
fueconorg-13459	277	31	j.	j.	PROPN
fueconorg-13459	277	32	w.	w.	PROPN
fueconorg-13459	277	33	&	&	CCONJ
fueconorg-13459	277	34	raghunandan	raghunandan	PROPN
fueconorg-13459	277	35	,	,	PUNCT
fueconorg-13459	277	36	k.	k.	PROPN
fueconorg-13459	277	37	(	(	PUNCT
fueconorg-13459	277	38	2020	2020	NUM
fueconorg-13459	277	39	)	)	PUNCT
fueconorg-13459	277	40	.	.	PUNCT
fueconorg-13459	278	1	are	be	AUX
fueconorg-13459	278	2	going‐concern	going‐concern	ADJ
fueconorg-13459	278	3	issues	issue	NOUN
fueconorg-13459	278	4	disclosed	disclose	VERB
fueconorg-13459	278	5	in	in	ADP
fueconorg-13459	278	6	audit	audit	NOUN
fueconorg-13459	278	7	reports	report	NOUN
fueconorg-13459	278	8	associated	associate	VERB
fueconorg-13459	278	9	with	with	ADP
fueconorg-13459	278	10	subsequent	subsequent	ADJ
fueconorg-13459	278	11	bankruptcy	bankruptcy	NOUN
fueconorg-13459	278	12	?	?	PUNCT
fueconorg-13459	279	1	evidence	evidence	NOUN
fueconorg-13459	279	2	from	from	ADP
fueconorg-13459	279	3	the	the	DET
fueconorg-13459	279	4	united	united	PROPN
fueconorg-13459	279	5	states	states	PROPN
fueconorg-13459	279	6	.	.	PUNCT
fueconorg-13459	280	1	international	international	ADJ
fueconorg-13459	280	2	journal	journal	PROPN
fueconorg-13459	280	3	of	of	ADP
fueconorg-13459	280	4	auditing	auditing	NOUN
fueconorg-13459	280	5	,	,	PUNCT
fueconorg-13459	280	6	24(1	24(1	NUM
fueconorg-13459	280	7	)	)	PUNCT
fueconorg-13459	280	8	,	,	PUNCT
fueconorg-13459	280	9	131	131	NUM
fueconorg-13459	280	10	-	-	SYM
fueconorg-13459	280	11	144	144	NUM
fueconorg-13459	280	12	.	.	PUNCT
fueconorg-13459	281	1	https://doi.org/10.1111/ijau.12183	https://doi.org/10.1111/ijau.12183	PROPN
fueconorg-13459	281	2	european	european	PROPN
fueconorg-13459	281	3	union	union	PROPN
fueconorg-13459	281	4	(	(	PUNCT
fueconorg-13459	281	5	2014	2014	NUM
fueconorg-13459	281	6	)	)	PUNCT
fueconorg-13459	281	7	.	.	PUNCT
fueconorg-13459	282	1	directive	directive	NOUN
fueconorg-13459	282	2	2014/56	2014/56	NUM
fueconorg-13459	282	3	/	/	SYM
fueconorg-13459	282	4	eu	eu	PROPN
fueconorg-13459	282	5	of	of	ADP
fueconorg-13459	282	6	the	the	DET
fueconorg-13459	282	7	european	european	ADJ
fueconorg-13459	282	8	parliament	parliament	NOUN
fueconorg-13459	282	9	and	and	CCONJ
fueconorg-13459	282	10	the	the	DET
fueconorg-13459	282	11	council	council	NOUN
fueconorg-13459	282	12	of	of	ADP
fueconorg-13459	282	13	16	16	NUM
fueconorg-13459	282	14	april	april	PROPN
fueconorg-13459	282	15	2014	2014	NUM
fueconorg-13459	282	16	amending	amend	VERB
fueconorg-13459	282	17	directive	directive	NOUN
fueconorg-13459	282	18	2006/43	2006/43	NUM
fueconorg-13459	282	19	/	/	SYM
fueconorg-13459	282	20	ec	ec	PROPN
fueconorg-13459	282	21	on	on	ADP
fueconorg-13459	282	22	statutary	statutary	PROPN
fueconorg-13459	282	23	audits	audits	NOUN
fueconorg-13459	282	24	of	of	ADP
fueconorg-13459	282	25	annual	annual	ADJ
fueconorg-13459	282	26	accounts	account	NOUN
fueconorg-13459	282	27	and	and	CCONJ
fueconorg-13459	282	28	consolidated	consolidated	ADJ
fueconorg-13459	282	29	accounts	account	NOUN
fueconorg-13459	282	30	.	.	PUNCT
fueconorg-13459	283	1	brussels	brussels	PROPN
fueconorg-13459	283	2	:	:	PUNCT
fueconorg-13459	283	3	european	european	PROPN
fueconorg-13459	283	4	union	union	PROPN
fueconorg-13459	283	5	.	.	PUNCT
fueconorg-13459	284	1	gallizo	gallizo	PROPN
fueconorg-13459	284	2	,	,	PUNCT
fueconorg-13459	284	3	j.	j.	PROPN
fueconorg-13459	284	4	l.	l.	PROPN
fueconorg-13459	284	5	,	,	PUNCT
fueconorg-13459	284	6	&	&	CCONJ
fueconorg-13459	284	7	saladrigues	saladrigue	NOUN
fueconorg-13459	284	8	,	,	PUNCT
fueconorg-13459	284	9	r.	r.	PROPN
fueconorg-13459	284	10	(	(	PUNCT
fueconorg-13459	284	11	2016	2016	NUM
fueconorg-13459	284	12	)	)	PUNCT
fueconorg-13459	284	13	.	.	PUNCT
fueconorg-13459	285	1	an	an	DET
fueconorg-13459	285	2	analysis	analysis	NOUN
fueconorg-13459	285	3	of	of	ADP
fueconorg-13459	285	4	determinants	determinant	NOUN
fueconorg-13459	285	5	of	of	ADP
fueconorg-13459	285	6	going	go	VERB
fueconorg-13459	285	7	concern	concern	NOUN
fueconorg-13459	285	8	audit	audit	NOUN
fueconorg-13459	285	9	opinion	opinion	NOUN
fueconorg-13459	285	10	:	:	PUNCT
fueconorg-13459	285	11	evidence	evidence	NOUN
fueconorg-13459	285	12	from	from	ADP
fueconorg-13459	285	13	spain	spain	PROPN
fueconorg-13459	285	14	stock	stock	PROPN
fueconorg-13459	285	15	exchange	exchange	PROPN
fueconorg-13459	285	16	.	.	PUNCT
fueconorg-13459	286	1	intangible	intangible	ADJ
fueconorg-13459	286	2	capital	capital	NOUN
fueconorg-13459	286	3	,	,	PUNCT
fueconorg-13459	286	4	12(1	12(1	NUM
fueconorg-13459	286	5	)	)	PUNCT
fueconorg-13459	286	6	,	,	PUNCT
fueconorg-13459	286	7	1	1	NUM
fueconorg-13459	286	8	-	-	SYM
fueconorg-13459	286	9	16	16	NUM
fueconorg-13459	286	10	.	.	PUNCT
fueconorg-13459	287	1	https://doi.org/10.3926/ic.683	https://doi.org/10.3926/ic.683	NOUN
fueconorg-13459	288	1	he	he	PRON
fueconorg-13459	288	2	,	,	PUNCT
fueconorg-13459	288	3	k.	k.	PROPN
fueconorg-13459	288	4	,	,	PUNCT
fueconorg-13459	288	5	pan	pan	PROPN
fueconorg-13459	288	6	,	,	PUNCT
fueconorg-13459	288	7	x.	x.	PROPN
fueconorg-13459	288	8	,	,	PUNCT
fueconorg-13459	288	9	tian	tian	PROPN
fueconorg-13459	288	10	,	,	PUNCT
fueconorg-13459	288	11	y.	y.	PROPN
fueconorg-13459	288	12	&	&	CCONJ
fueconorg-13459	288	13	wu	wu	PROPN
fueconorg-13459	288	14	,	,	PUNCT
fueconorg-13459	288	15	y.	y.	PROPN
fueconorg-13459	288	16	(	(	PUNCT
fueconorg-13459	288	17	2024	2024	NUM
fueconorg-13459	288	18	)	)	PUNCT
fueconorg-13459	288	19	.	.	PUNCT
fueconorg-13459	289	1	political	political	ADJ
fueconorg-13459	289	2	turnover	turnover	NOUN
fueconorg-13459	289	3	and	and	CCONJ
fueconorg-13459	289	4	audit	audit	NOUN
fueconorg-13459	289	5	opinion	opinion	NOUN
fueconorg-13459	289	6	:	:	PUNCT
fueconorg-13459	289	7	evidence	evidence	NOUN
fueconorg-13459	289	8	from	from	ADP
fueconorg-13459	289	9	china	china	PROPN
fueconorg-13459	289	10	.	.	PUNCT
fueconorg-13459	290	1	auditing	auditing	NOUN
fueconorg-13459	290	2	:	:	PUNCT
fueconorg-13459	290	3	a	a	DET
fueconorg-13459	290	4	journal	journal	NOUN
fueconorg-13459	290	5	of	of	ADP
fueconorg-13459	290	6	practice	practice	NOUN
fueconorg-13459	290	7	&	&	CCONJ
fueconorg-13459	290	8	theory	theory	NOUN
fueconorg-13459	290	9	,	,	PUNCT
fueconorg-13459	290	10	43(4	43(4	NOUN
fueconorg-13459	290	11	)	)	PUNCT
fueconorg-13459	290	12	,	,	PUNCT
fueconorg-13459	290	13	87	87	NUM
fueconorg-13459	290	14	-	-	SYM
fueconorg-13459	290	15	113	113	NUM
fueconorg-13459	290	16	.	.	PUNCT
fueconorg-13459	291	1	https://doi.org/10.2308/ajpt-2022-025	https://doi.org/10.2308/ajpt-2022-025	NOUN
fueconorg-13459	291	2	iaasb	iaasb	NOUN
fueconorg-13459	291	3	(	(	PUNCT
fueconorg-13459	291	4	2015a	2015a	NUM
fueconorg-13459	291	5	)	)	PUNCT
fueconorg-13459	291	6	.	.	PUNCT
fueconorg-13459	292	1	international	international	ADJ
fueconorg-13459	292	2	standard	standard	NOUN
fueconorg-13459	292	3	on	on	ADP
fueconorg-13459	292	4	auditing	auditing	NOUN
fueconorg-13459	292	5	(	(	PUNCT
fueconorg-13459	292	6	isa	isa	NOUN
fueconorg-13459	292	7	)	)	PUNCT
fueconorg-13459	292	8	570	570	NUM
fueconorg-13459	292	9	(	(	PUNCT
fueconorg-13459	292	10	revised	revise	VERB
fueconorg-13459	292	11	)	)	PUNCT
fueconorg-13459	292	12	,	,	PUNCT
fueconorg-13459	292	13	going	go	VERB
fueconorg-13459	292	14	concern	concern	NOUN
fueconorg-13459	292	15	.	.	PUNCT
fueconorg-13459	293	1	international	international	ADJ
fueconorg-13459	293	2	auditing	auditing	NOUN
fueconorg-13459	293	3	and	and	CCONJ
fueconorg-13459	293	4	assurance	assurance	NOUN
fueconorg-13459	293	5	standards	standard	NOUN
fueconorg-13459	293	6	board	board	NOUN
fueconorg-13459	293	7	.	.	PUNCT
fueconorg-13459	294	1	iaasb	iaasb	NOUN
fueconorg-13459	294	2	(	(	PUNCT
fueconorg-13459	294	3	2015b	2015b	NUM
fueconorg-13459	294	4	)	)	PUNCT
fueconorg-13459	294	5	.	.	PUNCT
fueconorg-13459	295	1	international	international	ADJ
fueconorg-13459	295	2	standard	standard	NOUN
fueconorg-13459	295	3	on	on	ADP
fueconorg-13459	295	4	auditing	auditing	NOUN
fueconorg-13459	295	5	(	(	PUNCT
fueconorg-13459	295	6	isa	isa	NOUN
fueconorg-13459	295	7	)	)	PUNCT
fueconorg-13459	295	8	701	701	NUM
fueconorg-13459	295	9	,	,	PUNCT
fueconorg-13459	295	10	communicating	communicate	VERB
fueconorg-13459	295	11	key	key	ADJ
fueconorg-13459	295	12	audit	audit	NOUN
fueconorg-13459	295	13	matters	matter	NOUN
fueconorg-13459	295	14	in	in	ADP
fueconorg-13459	295	15	the	the	DET
fueconorg-13459	295	16	independent	independent	ADJ
fueconorg-13459	295	17	auditor	auditor	NOUN
fueconorg-13459	295	18	’s	’s	PART
fueconorg-13459	295	19	report	report	NOUN
fueconorg-13459	295	20	.	.	PUNCT
fueconorg-13459	296	1	international	international	ADJ
fueconorg-13459	296	2	auditing	auditing	NOUN
fueconorg-13459	296	3	and	and	CCONJ
fueconorg-13459	296	4	assurance	assurance	NOUN
fueconorg-13459	296	5	standards	standard	NOUN
fueconorg-13459	296	6	board	board	NOUN
fueconorg-13459	296	7	.	.	PUNCT
fueconorg-13459	297	1	jakšić	jakšić	PROPN
fueconorg-13459	297	2	,	,	PUNCT
fueconorg-13459	297	3	d.	d.	PROPN
fueconorg-13459	297	4	,	,	PUNCT
fueconorg-13459	297	5	mijić	mijić	PROPN
fueconorg-13459	297	6	,	,	PUNCT
fueconorg-13459	297	7	k.	k.	PROPN
fueconorg-13459	297	8	,	,	PUNCT
fueconorg-13459	297	9	&	&	CCONJ
fueconorg-13459	297	10	andrić	andrić	PROPN
fueconorg-13459	297	11	,	,	PUNCT
fueconorg-13459	297	12	m.	m.	NOUN
fueconorg-13459	297	13	(	(	PUNCT
fueconorg-13459	297	14	2012	2012	NUM
fueconorg-13459	297	15	)	)	PUNCT
fueconorg-13459	297	16	.	.	PUNCT
fueconorg-13459	298	1	analysis	analysis	NOUN
fueconorg-13459	298	2	of	of	ADP
fueconorg-13459	298	3	variations	variation	NOUN
fueconorg-13459	298	4	in	in	ADP
fueconorg-13459	298	5	the	the	DET
fueconorg-13459	298	6	performance	performance	NOUN
fueconorg-13459	298	7	of	of	ADP
fueconorg-13459	298	8	audit	audit	NOUN
fueconorg-13459	298	9	firms	firm	NOUN
fueconorg-13459	298	10	in	in	ADP
fueconorg-13459	298	11	the	the	DET
fueconorg-13459	298	12	republic	republic	NOUN
fueconorg-13459	298	13	of	of	ADP
fueconorg-13459	298	14	serbia	serbia	PROPN
fueconorg-13459	298	15	.	.	PUNCT
fueconorg-13459	299	1	economic	economic	ADJ
fueconorg-13459	299	2	annals	annal	NOUN
fueconorg-13459	299	3	,	,	PUNCT
fueconorg-13459	299	4	57(193	57(193	NUM
fueconorg-13459	299	5	)	)	PUNCT
fueconorg-13459	299	6	,	,	PUNCT
fueconorg-13459	299	7	71	71	NUM
fueconorg-13459	299	8	-	-	SYM
fueconorg-13459	299	9	91	91	NUM
fueconorg-13459	299	10	.	.	PUNCT
fueconorg-13459	300	1	https://doi.org/10.2298/eka1293071j	https://doi.org/10.2298/eka1293071j	PROPN
fueconorg-13459	300	2	kaya	kaya	PROPN
fueconorg-13459	300	3	,	,	PUNCT
fueconorg-13459	300	4	h.	h.	PROPN
fueconorg-13459	300	5	p.	p.	PROPN
fueconorg-13459	300	6	(	(	PUNCT
fueconorg-13459	300	7	2017	2017	NUM
fueconorg-13459	300	8	)	)	PUNCT
fueconorg-13459	300	9	.	.	PUNCT
fueconorg-13459	301	1	a	a	DET
fueconorg-13459	301	2	study	study	NOUN
fueconorg-13459	301	3	on	on	ADP
fueconorg-13459	301	4	reasons	reason	NOUN
fueconorg-13459	301	5	of	of	ADP
fueconorg-13459	301	6	modified	modified	ADJ
fueconorg-13459	301	7	audit	audit	NOUN
fueconorg-13459	301	8	opinions	opinion	NOUN
fueconorg-13459	301	9	in	in	ADP
fueconorg-13459	301	10	turkey	turkey	NOUN
fueconorg-13459	301	11	.	.	PUNCT
fueconorg-13459	302	1	in	in	ADP
fueconorg-13459	302	2	:	:	PUNCT
fueconorg-13459	302	3	tüfekci	tüfekci	NOUN
fueconorg-13459	302	4	,	,	PUNCT
fueconorg-13459	302	5	n.	n.	PROPN
fueconorg-13459	302	6	(	(	PUNCT
fueconorg-13459	302	7	ed	ed	NOUN
fueconorg-13459	302	8	.	.	PUNCT
fueconorg-13459	302	9	)	)	PUNCT
fueconorg-13459	302	10	,	,	PUNCT
fueconorg-13459	302	11	6th	6th	ADJ
fueconorg-13459	302	12	international	international	ADJ
fueconorg-13459	302	13	conference	conference	NOUN
fueconorg-13459	302	14	of	of	ADP
fueconorg-13459	302	15	strategic	strategic	ADJ
fueconorg-13459	302	16	research	research	NOUN
fueconorg-13459	302	17	in	in	ADP
fueconorg-13459	302	18	social	social	ADJ
fueconorg-13459	302	19	science	science	NOUN
fueconorg-13459	302	20	and	and	CCONJ
fueconorg-13459	302	21	education	education	NOUN
fueconorg-13459	302	22	2017	2017	NUM
fueconorg-13459	302	23	(	(	PUNCT
fueconorg-13459	302	24	pp	pp	ADJ
fueconorg-13459	302	25	.	.	PUNCT
fueconorg-13459	302	26	170	170	NUM
fueconorg-13459	302	27	-	-	SYM
fueconorg-13459	302	28	186	186	NUM
fueconorg-13459	302	29	)	)	PUNCT
fueconorg-13459	302	30	.	.	PUNCT
fueconorg-13459	303	1	prague	prague	PROPN
fueconorg-13459	303	2	,	,	PUNCT
fueconorg-13459	303	3	czech	czech	PROPN
fueconorg-13459	303	4	republic	republic	NOUN
fueconorg-13459	303	5	.	.	PUNCT
fueconorg-13459	304	1	kitiwong	kitiwong	PROPN
fueconorg-13459	304	2	,	,	PUNCT
fueconorg-13459	304	3	w.	w.	PROPN
fueconorg-13459	304	4	,	,	PUNCT
fueconorg-13459	304	5	&	&	CCONJ
fueconorg-13459	304	6	srijunpetch	srijunpetch	NOUN
fueconorg-13459	304	7	,	,	PUNCT
fueconorg-13459	304	8	s.	s.	PROPN
fueconorg-13459	304	9	(	(	PUNCT
fueconorg-13459	304	10	2018	2018	NUM
fueconorg-13459	304	11	)	)	PUNCT
fueconorg-13459	304	12	.	.	PUNCT
fueconorg-13459	305	1	auditor	auditor	NOUN
fueconorg-13459	305	2	choices	choice	NOUN
fueconorg-13459	305	3	and	and	CCONJ
fueconorg-13459	305	4	audit	audit	NOUN
fueconorg-13459	305	5	fees	fee	NOUN
fueconorg-13459	305	6	:	:	PUNCT
fueconorg-13459	305	7	do	do	AUX
fueconorg-13459	305	8	clients	client	NOUN
fueconorg-13459	305	9	select	select	VERB
fueconorg-13459	305	10	their	their	PRON
fueconorg-13459	305	11	audit	audit	NOUN
fueconorg-13459	305	12	firms	firm	NOUN
fueconorg-13459	305	13	or	or	CCONJ
fueconorg-13459	305	14	do	do	AUX
fueconorg-13459	305	15	audit	audit	NOUN
fueconorg-13459	305	16	firms	firm	NOUN
fueconorg-13459	305	17	choose	choose	VERB
fueconorg-13459	305	18	their	their	PRON
fueconorg-13459	305	19	clients	client	NOUN
fueconorg-13459	305	20	.	.	PUNCT
fueconorg-13459	306	1	journal	journal	NOUN
fueconorg-13459	306	2	of	of	ADP
fueconorg-13459	306	3	accounting	accounting	NOUN
fueconorg-13459	306	4	professions	profession	NOUN
fueconorg-13459	306	5	,	,	PUNCT
fueconorg-13459	306	6	14	14	NUM
fueconorg-13459	306	7	,	,	PUNCT
fueconorg-13459	306	8	107	107	NUM
fueconorg-13459	306	9	-	-	SYM
fueconorg-13459	306	10	128	128	NUM
fueconorg-13459	306	11	.	.	PUNCT
fueconorg-13459	307	1	laitinen	laitinen	PROPN
fueconorg-13459	307	2	,	,	PUNCT
fueconorg-13459	307	3	e.	e.	PROPN
fueconorg-13459	307	4	k.	k.	PROPN
fueconorg-13459	307	5	,	,	PUNCT
fueconorg-13459	307	6	&	&	CCONJ
fueconorg-13459	307	7	laitinen	laitinen	PROPN
fueconorg-13459	307	8	,	,	PUNCT
fueconorg-13459	307	9	t.	t.	PROPN
fueconorg-13459	307	10	(	(	PUNCT
fueconorg-13459	307	11	2020	2020	NUM
fueconorg-13459	307	12	)	)	PUNCT
fueconorg-13459	307	13	.	.	PUNCT
fueconorg-13459	308	1	why	why	SCONJ
fueconorg-13459	308	2	does	do	AUX
fueconorg-13459	308	3	an	an	DET
fueconorg-13459	308	4	auditor	auditor	NOUN
fueconorg-13459	308	5	not	not	PART
fueconorg-13459	308	6	issue	issue	VERB
fueconorg-13459	308	7	a	a	DET
fueconorg-13459	308	8	going	go	VERB
fueconorg-13459	308	9	concern	concern	NOUN
fueconorg-13459	308	10	opinion	opinion	NOUN
fueconorg-13459	308	11	for	for	ADP
fueconorg-13459	308	12	a	a	DET
fueconorg-13459	308	13	failing	fail	VERB
fueconorg-13459	308	14	company	company	NOUN
fueconorg-13459	308	15	?	?	PUNCT
fueconorg-13459	309	1	impact	impact	NOUN
fueconorg-13459	309	2	of	of	ADP
fueconorg-13459	309	3	financial	financial	ADJ
fueconorg-13459	309	4	risk	risk	NOUN
fueconorg-13459	309	5	,	,	PUNCT
fueconorg-13459	309	6	time	time	NOUN
fueconorg-13459	309	7	to	to	ADP
fueconorg-13459	309	8	bankruptcy	bankruptcy	NOUN
fueconorg-13459	309	9	,	,	PUNCT
fueconorg-13459	309	10	and	and	CCONJ
fueconorg-13459	309	11	cognitive	cognitive	ADJ
fueconorg-13459	309	12	style	style	NOUN
fueconorg-13459	309	13	.	.	PUNCT
fueconorg-13459	310	1	theoretical	theoretical	ADJ
fueconorg-13459	310	2	economics	economic	NOUN
fueconorg-13459	310	3	letters	letter	NOUN
fueconorg-13459	310	4	,	,	PUNCT
fueconorg-13459	310	5	10	10	NUM
fueconorg-13459	310	6	,	,	PUNCT
fueconorg-13459	310	7	131	131	NUM
fueconorg-13459	310	8	-	-	SYM
fueconorg-13459	310	9	153	153	NUM
fueconorg-13459	310	10	.	.	PUNCT
fueconorg-13459	311	1	https://doi.org/10.4236/tel.2020.101009	https://doi.org/10.4236/tel.2020.101009	PROPN
fueconorg-13459	311	2	lasalle	lasalle	PROPN
fueconorg-13459	311	3	,	,	PUNCT
fueconorg-13459	311	4	r.	r.	PROPN
fueconorg-13459	311	5	,	,	PUNCT
fueconorg-13459	311	6	&	&	CCONJ
fueconorg-13459	311	7	anandarajan	anandarajan	PROPN
fueconorg-13459	311	8	,	,	PUNCT
fueconorg-13459	311	9	a.	a.	NOUN
fueconorg-13459	311	10	(	(	PUNCT
fueconorg-13459	311	11	1996	1996	NUM
fueconorg-13459	311	12	)	)	PUNCT
fueconorg-13459	311	13	.	.	PUNCT
fueconorg-13459	312	1	auditors	auditor	NOUN
fueconorg-13459	312	2	’	'	PUNCT
fueconorg-13459	312	3	views	view	NOUN
fueconorg-13459	312	4	on	on	ADP
fueconorg-13459	312	5	the	the	DET
fueconorg-13459	312	6	type	type	NOUN
fueconorg-13459	312	7	of	of	ADP
fueconorg-13459	312	8	audit	audit	NOUN
fueconorg-13459	312	9	report	report	NOUN
fueconorg-13459	312	10	issued	issue	VERB
fueconorg-13459	312	11	to	to	ADP
fueconorg-13459	312	12	entities	entity	NOUN
fueconorg-13459	312	13	with	with	ADP
fueconorg-13459	312	14	going	go	VERB
fueconorg-13459	312	15	concern	concern	NOUN
fueconorg-13459	312	16	uncertainties	uncertainty	NOUN
fueconorg-13459	312	17	.	.	PUNCT
fueconorg-13459	313	1	accounting	accounting	NOUN
fueconorg-13459	313	2	horizons	horizon	NOUN
fueconorg-13459	313	3	,	,	PUNCT
fueconorg-13459	313	4	10(2	10(2	NUM
fueconorg-13459	313	5	)	)	PUNCT
fueconorg-13459	313	6	,	,	PUNCT
fueconorg-13459	313	7	51	51	NUM
fueconorg-13459	313	8	-	-	SYM
fueconorg-13459	313	9	72	72	NUM
fueconorg-13459	313	10	.	.	PUNCT
fueconorg-13459	314	1	law	law	NOUN
fueconorg-13459	314	2	on	on	ADP
fueconorg-13459	314	3	audit	audit	NOUN
fueconorg-13459	314	4	(	(	PUNCT
fueconorg-13459	314	5	„	„	PUNCT
fueconorg-13459	314	6	off	off	ADP
fueconorg-13459	314	7	.	.	PUNCT
fueconorg-13459	315	1	herarld	herarld	NOUN
fueconorg-13459	315	2	of	of	ADP
fueconorg-13459	315	3	the	the	DET
fueconorg-13459	315	4	republic	republic	NOUN
fueconorg-13459	315	5	of	of	ADP
fueconorg-13459	315	6	serbia	serbia	PROPN
fueconorg-13459	315	7	“	"	PUNCT
fueconorg-13459	315	8	,	,	PUNCT
fueconorg-13459	315	9	no	no	INTJ
fueconorg-13459	315	10	.	.	PUNCT
fueconorg-13459	316	1	73/2019	73/2019	NUM
fueconorg-13459	316	2	)	)	PUNCT
fueconorg-13459	316	3	.	.	PUNCT
fueconorg-13459	317	1	law	law	NOUN
fueconorg-13459	317	2	on	on	ADP
fueconorg-13459	317	3	bankruptcy	bankruptcy	NOUN
fueconorg-13459	317	4	(	(	PUNCT
fueconorg-13459	317	5	„	„	PUNCT
fueconorg-13459	317	6	off	off	ADP
fueconorg-13459	317	7	.	.	PUNCT
fueconorg-13459	318	1	herarld	herarld	NOUN
fueconorg-13459	318	2	of	of	ADP
fueconorg-13459	318	3	the	the	DET
fueconorg-13459	318	4	republic	republic	NOUN
fueconorg-13459	318	5	of	of	ADP
fueconorg-13459	318	6	serbia	serbia	PROPN
fueconorg-13459	318	7	“	"	PUNCT
fueconorg-13459	318	8	,	,	PUNCT
fueconorg-13459	318	9	nos	nos	PROPN
fueconorg-13459	318	10	.	.	PROPN
fueconorg-13459	318	11	104/2009	104/2009	NUM
fueconorg-13459	318	12	,	,	PUNCT
fueconorg-13459	318	13	99/2011	99/2011	NUM
fueconorg-13459	318	14	–	–	PUNCT
fueconorg-13459	318	15	other	other	ADJ
fueconorg-13459	318	16	law	law	NOUN
fueconorg-13459	318	17	,	,	PUNCT
fueconorg-13459	318	18	71/2012	71/2012	NUM
fueconorg-13459	318	19	,	,	PUNCT
fueconorg-13459	318	20	83/2014	83/2014	NUM
fueconorg-13459	318	21	,	,	PUNCT
fueconorg-13459	318	22	113/2017	113/2017	NUM
fueconorg-13459	318	23	,	,	PUNCT
fueconorg-13459	318	24	44/2018	44/2018	NUM
fueconorg-13459	318	25	and	and	CCONJ
fueconorg-13459	318	26	95/2018	95/2018	NUM
fueconorg-13459	318	27	)	)	PUNCT
fueconorg-13459	318	28	.	.	PUNCT
fueconorg-13459	319	1	https://doi.org/10.1111/ijau.12257	https://doi.org/10.1111/ijau.12257	NOUN
fueconorg-13459	319	2	https://doi.org/10.1080/02102412.2012.10779725	https://doi.org/10.1080/02102412.2012.10779725	PRON
fueconorg-13459	319	3	https://doi.org/10.1108/maj-03-2017-1534	https://doi.org/10.1108/maj-03-2017-1534	NOUN
fueconorg-13459	320	1	https://doi.org/10.2308/ajpt-51786	https://doi.org/10.2308/ajpt-51786	VERB
fueconorg-13459	320	2	https://doi.org/10.1111/auar.12124	https://doi.org/10.1111/auar.12124	NOUN
fueconorg-13459	321	1	https://doi.org/10.1111/j.1540-5915.2000.tb01632.x	https://doi.org/10.1111/j.1540-5915.2000.tb01632.x	PROPN
fueconorg-13459	321	2	https://doi.org/10.1016/0361-3682(95)00048-8	https://doi.org/10.1016/0361-3682(95)00048-8	PROPN
fueconorg-13459	321	3	https://doi.org/10.1177/0148558x221079011	https://doi.org/10.1177/0148558x221079011	NOUN
fueconorg-13459	321	4	https://www.auditanalytics.com/	https://www.auditanalytics.com/	NOUN
fueconorg-13459	321	5	https://documents.worldbank.org/en/%0bpublication/documents-reports/documentdetail/557921479710152064	https://documents.worldbank.org/en/%0bpublication/documents-reports/documentdetail/557921479710152064	NOUN
fueconorg-13459	321	6	https://documents.worldbank.org/en/%0bpublication/documents-reports/documentdetail/557921479710152064	https://documents.worldbank.org/en/%0bpublication/documents-reports/documentdetail/557921479710152064	NOUN
fueconorg-13459	321	7	https://doi.org/10.1111/ijau.12183	https://doi.org/10.1111/ijau.12183	X
fueconorg-13459	322	1	https://doi.org/10.3926/ic.683	https://doi.org/10.3926/ic.683	PROPN
fueconorg-13459	322	2	https://doi.org/10.2308/ajpt-2022-025	https://doi.org/10.2308/ajpt-2022-025	NOUN
fueconorg-13459	322	3	https://doi.org/10.2298/eka1293071j	https://doi.org/10.2298/eka1293071j	NOUN
fueconorg-13459	322	4	https://doi.org/10.4236/tel.2020.101009	https://doi.org/10.4236/tel.2020.101009	NOUN
fueconorg-13459	322	5	auditors	auditor	NOUN
fueconorg-13459	322	6	’	’	PART
fueconorg-13459	322	7	tendency	tendency	NOUN
fueconorg-13459	322	8	to	to	PART
fueconorg-13459	322	9	issue	issue	VERB
fueconorg-13459	322	10	going	go	VERB
fueconorg-13459	322	11	concern	concern	ADJ
fueconorg-13459	322	12	opinions	opinion	NOUN
fueconorg-13459	322	13	:	:	PUNCT
fueconorg-13459	322	14	evidence	evidence	NOUN
fueconorg-13459	322	15	from	from	ADP
fueconorg-13459	322	16	serbian	serbian	ADJ
fueconorg-13459	322	17	capital	capital	NOUN
fueconorg-13459	322	18	market	market	NOUN
fueconorg-13459	322	19	47	47	NUM
fueconorg-13459	322	20	le	le	NOUN
fueconorg-13459	322	21	vourch	vourch	PROPN
fueconorg-13459	322	22	,	,	PUNCT
fueconorg-13459	322	23	j.	j.	PROPN
fueconorg-13459	322	24	,	,	PUNCT
fueconorg-13459	322	25	&	&	CCONJ
fueconorg-13459	322	26	morand	morand	PROPN
fueconorg-13459	322	27	,	,	PUNCT
fueconorg-13459	322	28	p.	p.	NOUN
fueconorg-13459	322	29	(	(	PUNCT
fueconorg-13459	322	30	2011	2011	NUM
fueconorg-13459	322	31	)	)	PUNCT
fueconorg-13459	322	32	.	.	PUNCT
fueconorg-13459	323	1	study	study	NOUN
fueconorg-13459	323	2	on	on	ADP
fueconorg-13459	323	3	the	the	DET
fueconorg-13459	323	4	effects	effect	NOUN
fueconorg-13459	323	5	of	of	ADP
fueconorg-13459	323	6	the	the	DET
fueconorg-13459	323	7	implementation	implementation	NOUN
fueconorg-13459	323	8	of	of	ADP
fueconorg-13459	323	9	the	the	DET
fueconorg-13459	323	10	acquis	acquis	NOUN
fueconorg-13459	323	11	on	on	ADP
fueconorg-13459	323	12	statutory	statutory	ADJ
fueconorg-13459	323	13	audits	audits	NOUN
fueconorg-13459	323	14	of	of	ADP
fueconorg-13459	323	15	annual	annual	ADJ
fueconorg-13459	323	16	and	and	CCONJ
fueconorg-13459	323	17	consolidated	consolidated	ADJ
fueconorg-13459	323	18	accounts	account	NOUN
fueconorg-13459	323	19	including	include	VERB
fueconorg-13459	323	20	the	the	DET
fueconorg-13459	323	21	consequences	consequence	NOUN
fueconorg-13459	323	22	on	on	ADP
fueconorg-13459	323	23	the	the	DET
fueconorg-13459	323	24	audit	audit	NOUN
fueconorg-13459	323	25	market	market	NOUN
fueconorg-13459	323	26	.	.	PUNCT
fueconorg-13459	324	1	paris	paris	PROPN
fueconorg-13459	324	2	:	:	PUNCT
fueconorg-13459	324	3	escp	escp	PROPN
fueconorg-13459	324	4	europe	europe	PROPN
fueconorg-13459	324	5	.	.	PUNCT
fueconorg-13459	325	1	malinić	malinić	PROPN
fueconorg-13459	325	2	,	,	PUNCT
fueconorg-13459	325	3	d.	d.	PROPN
fueconorg-13459	325	4	(	(	PUNCT
fueconorg-13459	325	5	2023	2023	NUM
fueconorg-13459	325	6	)	)	PUNCT
fueconorg-13459	325	7	.	.	PUNCT
fueconorg-13459	326	1	posledice	posledice	NOUN
fueconorg-13459	326	2	pandemije	pandemije	NOUN
fueconorg-13459	326	3	covid-19	covid-19	PROPN
fueconorg-13459	326	4	na	na	PART
fueconorg-13459	326	5	performanse	performanse	VERB
fueconorg-13459	326	6	privrede	privrede	NOUN
fueconorg-13459	326	7	republike	republike	PROPN
fueconorg-13459	326	8	srbije	srbije	PROPN
fueconorg-13459	326	9	[	[	X
fueconorg-13459	326	10	consequences	consequence	NOUN
fueconorg-13459	326	11	of	of	ADP
fueconorg-13459	326	12	covid-19	covid-19	PROPN
fueconorg-13459	326	13	pandemic	pandemic	ADJ
fueconorg-13459	326	14	on	on	ADP
fueconorg-13459	326	15	the	the	DET
fueconorg-13459	326	16	performance	performance	NOUN
fueconorg-13459	326	17	of	of	ADP
fueconorg-13459	326	18	the	the	DET
fueconorg-13459	326	19	economy	economy	NOUN
fueconorg-13459	326	20	of	of	ADP
fueconorg-13459	326	21	serbia	serbia	PROPN
fueconorg-13459	326	22	]	]	PUNCT
fueconorg-13459	326	23	.	.	PUNCT
fueconorg-13459	327	1	in	in	ADP
fueconorg-13459	327	2	:	:	PUNCT
fueconorg-13459	327	3	dimitrijević	dimitrijević	NOUN
fueconorg-13459	327	4	,	,	PUNCT
fueconorg-13459	327	5	d.	d.	PROPN
fueconorg-13459	327	6	,	,	PUNCT
fueconorg-13459	327	7	lalević	lalević	PROPN
fueconorg-13459	327	8	filipović	filipović	PROPN
fueconorg-13459	327	9	,	,	PUNCT
fueconorg-13459	327	10	a.	a.	PROPN
fueconorg-13459	327	11	&	&	CCONJ
fueconorg-13459	327	12	spasić	spasić	PROPN
fueconorg-13459	327	13	,	,	PUNCT
fueconorg-13459	327	14	d.	d.	PROPN
fueconorg-13459	327	15	(	(	PUNCT
fueconorg-13459	327	16	eds	eds	PROPN
fueconorg-13459	327	17	.	.	PUNCT
fueconorg-13459	327	18	)	)	PUNCT
fueconorg-13459	327	19	,	,	PUNCT
fueconorg-13459	327	20	računovodstvena	računovodstvena	NOUN
fueconorg-13459	327	21	znanja	znanja	PROPN
fueconorg-13459	327	22	kao	kao	PROPN
fueconorg-13459	327	23	činilac	činilac	PROPN
fueconorg-13459	328	1	ekonomskog	ekonomskog	INTJ
fueconorg-13459	328	2	i	i	PRON
fueconorg-13459	328	3	društvenog	društvenog	VERB
fueconorg-13459	329	1	napretka	napretka	ADV
fueconorg-13459	329	2	(	(	PUNCT
fueconorg-13459	329	3	pp	pp	ADJ
fueconorg-13459	329	4	.	.	PUNCT
fueconorg-13459	330	1	3	3	NUM
fueconorg-13459	330	2	-	-	SYM
fueconorg-13459	330	3	18	18	NUM
fueconorg-13459	330	4	)	)	PUNCT
fueconorg-13459	330	5	.	.	PUNCT
fueconorg-13459	331	1	kragujevac	kragujevac	PROPN
fueconorg-13459	331	2	:	:	PUNCT
fueconorg-13459	331	3	ekonomski	ekonomski	PROPN
fueconorg-13459	331	4	fakultet	fakultet	NOUN
fueconorg-13459	332	1	univerziteta	univerziteta	PROPN
fueconorg-13459	332	2	u	u	PROPN
fueconorg-13459	332	3	kragujevcu	kragujevcu	VERB
fueconorg-13459	332	4	.	.	PUNCT
fueconorg-13459	333	1	mareque	mareque	ADJ
fueconorg-13459	333	2	,	,	PUNCT
fueconorg-13459	333	3	m.	m.	NOUN
fueconorg-13459	333	4	,	,	PUNCT
fueconorg-13459	333	5	lópez	lópez	NOUN
fueconorg-13459	333	6	-	-	PUNCT
fueconorg-13459	333	7	corrales	corrale	NOUN
fueconorg-13459	333	8	,	,	PUNCT
fueconorg-13459	333	9	f.	f.	PROPN
fueconorg-13459	333	10	,	,	PUNCT
fueconorg-13459	333	11	&	&	CCONJ
fueconorg-13459	333	12	pedrosa	pedrosa	PROPN
fueconorg-13459	333	13	,	,	PUNCT
fueconorg-13459	333	14	a.	a.	NOUN
fueconorg-13459	333	15	(	(	PUNCT
fueconorg-13459	333	16	2017	2017	NUM
fueconorg-13459	333	17	)	)	PUNCT
fueconorg-13459	333	18	.	.	PUNCT
fueconorg-13459	334	1	audit	audit	NOUN
fueconorg-13459	334	2	reporting	report	VERB
fueconorg-13459	334	3	for	for	ADP
fueconorg-13459	334	4	going	go	VERB
fueconorg-13459	334	5	concern	concern	NOUN
fueconorg-13459	334	6	in	in	ADP
fueconorg-13459	334	7	spain	spain	PROPN
fueconorg-13459	334	8	during	during	ADP
fueconorg-13459	334	9	the	the	DET
fueconorg-13459	334	10	global	global	ADJ
fueconorg-13459	334	11	financial	financial	ADJ
fueconorg-13459	334	12	crisis	crisis	NOUN
fueconorg-13459	334	13	.	.	PUNCT
fueconorg-13459	335	1	economic	economic	ADJ
fueconorg-13459	335	2	research	research	NOUN
fueconorg-13459	335	3	–	–	PUNCT
fueconorg-13459	335	4	ekonomska	ekonomska	ADJ
fueconorg-13459	335	5	istraživanja	istraživanja	NOUN
fueconorg-13459	335	6	,	,	PUNCT
fueconorg-13459	335	7	30(1	30(1	NUM
fueconorg-13459	335	8	)	)	PUNCT
fueconorg-13459	335	9	,	,	PUNCT
fueconorg-13459	335	10	154	154	NUM
fueconorg-13459	335	11	-	-	SYM
fueconorg-13459	335	12	183	183	NUM
fueconorg-13459	335	13	.	.	PUNCT
fueconorg-13459	336	1	http://dx.doi.org/10.1080/	http://dx.doi.org/10.1080/	NOUN
fueconorg-13459	336	2	1331677x.2017.1305787	1331677x.2017.1305787	NUM
fueconorg-13459	336	3	menon	menon	PROPN
fueconorg-13459	336	4	,	,	PUNCT
fueconorg-13459	336	5	k.	k.	PROPN
fueconorg-13459	336	6	,	,	PUNCT
fueconorg-13459	336	7	&	&	CCONJ
fueconorg-13459	336	8	schwartz	schwartz	PROPN
fueconorg-13459	336	9	,	,	PUNCT
fueconorg-13459	336	10	k.	k.	PROPN
fueconorg-13459	336	11	(	(	PUNCT
fueconorg-13459	336	12	1987	1987	NUM
fueconorg-13459	336	13	)	)	PUNCT
fueconorg-13459	336	14	.	.	PUNCT
fueconorg-13459	337	1	an	an	DET
fueconorg-13459	337	2	empirical	empirical	ADJ
fueconorg-13459	337	3	investigation	investigation	NOUN
fueconorg-13459	337	4	of	of	ADP
fueconorg-13459	337	5	audit	audit	NOUN
fueconorg-13459	337	6	qualification	qualification	NOUN
fueconorg-13459	337	7	decisions	decision	NOUN
fueconorg-13459	337	8	in	in	ADP
fueconorg-13459	337	9	the	the	DET
fueconorg-13459	337	10	presence	presence	NOUN
fueconorg-13459	337	11	of	of	ADP
fueconorg-13459	337	12	going	go	VERB
fueconorg-13459	337	13	concern	concern	NOUN
fueconorg-13459	337	14	uncertainties	uncertainty	NOUN
fueconorg-13459	337	15	.	.	PUNCT
fueconorg-13459	338	1	contemporary	contemporary	ADJ
fueconorg-13459	338	2	accounting	accounting	NOUN
fueconorg-13459	338	3	research	research	NOUN
fueconorg-13459	338	4	,	,	PUNCT
fueconorg-13459	338	5	3(2	3(2	NUM
fueconorg-13459	338	6	)	)	PUNCT
fueconorg-13459	338	7	,	,	PUNCT
fueconorg-13459	338	8	302	302	NUM
fueconorg-13459	338	9	-	-	SYM
fueconorg-13459	338	10	315	315	NUM
fueconorg-13459	338	11	.	.	PUNCT
fueconorg-13459	339	1	https://doi.org/10.1111/j.19113846.1987.tb00640.x	https://doi.org/10.1111/j.19113846.1987.tb00640.x	PROPN
fueconorg-13459	339	2	mutchler	mutchler	NOUN
fueconorg-13459	339	3	,	,	PUNCT
fueconorg-13459	339	4	j.	j.	PROPN
fueconorg-13459	339	5	f.	f.	PROPN
fueconorg-13459	339	6	(	(	PUNCT
fueconorg-13459	339	7	1985	1985	NUM
fueconorg-13459	339	8	)	)	PUNCT
fueconorg-13459	339	9	.	.	PUNCT
fueconorg-13459	340	1	a	a	DET
fueconorg-13459	340	2	multivariate	multivariate	NOUN
fueconorg-13459	340	3	analysis	analysis	NOUN
fueconorg-13459	340	4	of	of	ADP
fueconorg-13459	340	5	the	the	DET
fueconorg-13459	340	6	auditor	auditor	NOUN
fueconorg-13459	340	7	’s	’s	PART
fueconorg-13459	340	8	going	go	VERB
fueconorg-13459	340	9	-	-	PUNCT
fueconorg-13459	340	10	concern	concern	NOUN
fueconorg-13459	340	11	opinion	opinion	NOUN
fueconorg-13459	340	12	decision	decision	NOUN
fueconorg-13459	340	13	.	.	PUNCT
fueconorg-13459	341	1	journal	journal	NOUN
fueconorg-13459	341	2	of	of	ADP
fueconorg-13459	341	3	accounting	accounting	NOUN
fueconorg-13459	341	4	research	research	NOUN
fueconorg-13459	341	5	,	,	PUNCT
fueconorg-13459	341	6	23(2	23(2	NOUN
fueconorg-13459	341	7	)	)	PUNCT
fueconorg-13459	341	8	,	,	PUNCT
fueconorg-13459	341	9	668	668	NUM
fueconorg-13459	341	10	-	-	SYM
fueconorg-13459	341	11	682	682	NUM
fueconorg-13459	341	12	.	.	PUNCT
fueconorg-13459	342	1	https://doi.org/10.2307/2490832	https://doi.org/10.2307/2490832	X
fueconorg-13459	343	1	pham	pham	PROPN
fueconorg-13459	343	2	,	,	PUNCT
fueconorg-13459	343	3	d.	d.	PROPN
fueconorg-13459	343	4	h.	h.	PROPN
fueconorg-13459	343	5	(	(	PUNCT
fueconorg-13459	343	6	2022	2022	NUM
fueconorg-13459	343	7	)	)	PUNCT
fueconorg-13459	343	8	.	.	PUNCT
fueconorg-13459	344	1	determinants	determinant	NOUN
fueconorg-13459	344	2	of	of	ADP
fueconorg-13459	344	3	going	go	VERB
fueconorg-13459	344	4	-	-	PUNCT
fueconorg-13459	344	5	concern	concern	NOUN
fueconorg-13459	344	6	audit	audit	NOUN
fueconorg-13459	344	7	opinions	opinion	NOUN
fueconorg-13459	344	8	:	:	PUNCT
fueconorg-13459	344	9	evidence	evidence	NOUN
fueconorg-13459	344	10	from	from	ADP
fueconorg-13459	344	11	vietnam	vietnam	PROPN
fueconorg-13459	344	12	stock	stock	PROPN
fueconorg-13459	344	13	exchange	exchange	NOUN
fueconorg-13459	344	14	-	-	PUNCT
fueconorg-13459	344	15	listed	list	VERB
fueconorg-13459	344	16	companies	company	NOUN
fueconorg-13459	344	17	.	.	PUNCT
fueconorg-13459	345	1	cogent	cogent	NOUN
fueconorg-13459	345	2	economics	economics	PROPN
fueconorg-13459	345	3	&	&	CCONJ
fueconorg-13459	345	4	finance	finance	PROPN
fueconorg-13459	345	5	,	,	PUNCT
fueconorg-13459	345	6	10(1	10(1	NUM
fueconorg-13459	345	7	)	)	PUNCT
fueconorg-13459	345	8	,	,	PUNCT
fueconorg-13459	345	9	2145749	2145749	NUM
fueconorg-13459	345	10	.	.	PUNCT
fueconorg-13459	346	1	https://doi.org/10.1080/23322039.2022.2145749	https://doi.org/10.1080/23322039.2022.2145749	PROPN
fueconorg-13459	347	1	rahman	rahman	PROPN
fueconorg-13459	347	2	,	,	PUNCT
fueconorg-13459	347	3	j.	j.	PROPN
fueconorg-13459	347	4	,	,	PUNCT
fueconorg-13459	347	5	zhu	zhu	PROPN
fueconorg-13459	347	6	,	,	PUNCT
fueconorg-13459	347	7	h.	h.	PROPN
fueconorg-13459	347	8	,	,	PUNCT
fueconorg-13459	347	9	&	&	CCONJ
fueconorg-13459	347	10	jiang	jiang	PROPN
fueconorg-13459	347	11	,	,	PUNCT
fueconorg-13459	347	12	x.	x.	NOUN
fueconorg-13459	347	13	(	(	PUNCT
fueconorg-13459	347	14	2024	2024	NUM
fueconorg-13459	347	15	)	)	PUNCT
fueconorg-13459	347	16	.	.	PUNCT
fueconorg-13459	348	1	family	family	NOUN
fueconorg-13459	348	2	firms	firm	NOUN
fueconorg-13459	348	3	,	,	PUNCT
fueconorg-13459	348	4	client	client	NOUN
fueconorg-13459	348	5	importance	importance	NOUN
fueconorg-13459	348	6	,	,	PUNCT
fueconorg-13459	348	7	and	and	CCONJ
fueconorg-13459	348	8	auditor	auditor	NOUN
fueconorg-13459	348	9	reporting	reporting	NOUN
fueconorg-13459	348	10	behavior	behavior	NOUN
fueconorg-13459	348	11	:	:	PUNCT
fueconorg-13459	348	12	evidence	evidence	NOUN
fueconorg-13459	348	13	from	from	ADP
fueconorg-13459	348	14	china	china	PROPN
fueconorg-13459	348	15	.	.	PUNCT
fueconorg-13459	349	1	meditari	meditari	ADJ
fueconorg-13459	349	2	accountancy	accountancy	NOUN
fueconorg-13459	349	3	research	research	NOUN
fueconorg-13459	349	4	,	,	PUNCT
fueconorg-13459	349	5	32(2	32(2	NUM
fueconorg-13459	349	6	)	)	PUNCT
fueconorg-13459	349	7	,	,	PUNCT
fueconorg-13459	349	8	543	543	NUM
fueconorg-13459	349	9	-	-	SYM
fueconorg-13459	349	10	578	578	NUM
fueconorg-13459	349	11	.	.	PUNCT
fueconorg-13459	350	1	https://doi.org/10.1108/medar-08-2022-1787	https://doi.org/10.1108/medar-08-2022-1787	PROPN
fueconorg-13459	350	2	rosner	rosner	PROPN
fueconorg-13459	350	3	,	,	PUNCT
fueconorg-13459	350	4	r.	r.	PROPN
fueconorg-13459	350	5	l.	l.	PROPN
fueconorg-13459	350	6	(	(	PUNCT
fueconorg-13459	350	7	2003	2003	NUM
fueconorg-13459	350	8	)	)	PUNCT
fueconorg-13459	350	9	.	.	PUNCT
fueconorg-13459	351	1	earnings	earning	NOUN
fueconorg-13459	351	2	manipulation	manipulation	NOUN
fueconorg-13459	351	3	in	in	ADP
fueconorg-13459	351	4	failing	fail	VERB
fueconorg-13459	351	5	firms	firm	NOUN
fueconorg-13459	351	6	.	.	PUNCT
fueconorg-13459	352	1	contemporary	contemporary	ADJ
fueconorg-13459	352	2	accounting	accounting	NOUN
fueconorg-13459	352	3	research	research	NOUN
fueconorg-13459	352	4	,	,	PUNCT
fueconorg-13459	352	5	20(2	20(2	NUM
fueconorg-13459	352	6	)	)	PUNCT
fueconorg-13459	352	7	,	,	PUNCT
fueconorg-13459	352	8	361	361	NUM
fueconorg-13459	352	9	-	-	SYM
fueconorg-13459	352	10	408	408	NUM
fueconorg-13459	352	11	.	.	PUNCT
fueconorg-13459	353	1	http://dx.doi.org/10.1506/8evn-9krb-3ae4-ee81	http://dx.doi.org/10.1506/8evn-9krb-3ae4-ee81	AUX
fueconorg-13459	353	2	škarić	škarić	PROPN
fueconorg-13459	353	3	jovanović	jovanović	PROPN
fueconorg-13459	353	4	,	,	PUNCT
fueconorg-13459	353	5	k.	k.	PROPN
fueconorg-13459	353	6	,	,	PUNCT
fueconorg-13459	353	7	&	&	CCONJ
fueconorg-13459	353	8	spasić	spasić	PROPN
fueconorg-13459	353	9	,	,	PUNCT
fueconorg-13459	353	10	d.	d.	PROPN
fueconorg-13459	353	11	(	(	PUNCT
fueconorg-13459	353	12	2022	2022	NUM
fueconorg-13459	353	13	)	)	PUNCT
fueconorg-13459	353	14	.	.	PUNCT
fueconorg-13459	354	1	specijalni	specijalni	PROPN
fueconorg-13459	354	2	bilansi	bilansi	PROPN
fueconorg-13459	354	3	[	[	X
fueconorg-13459	354	4	special	special	ADJ
fueconorg-13459	354	5	-	-	PUNCT
fueconorg-13459	354	6	purpose	purpose	NOUN
fueconorg-13459	354	7	financial	financial	ADJ
fueconorg-13459	354	8	statements	statement	NOUN
fueconorg-13459	354	9	]	]	PUNCT
fueconorg-13459	354	10	.	.	PUNCT
fueconorg-13459	355	1	beograd	beograd	PROPN
fueconorg-13459	355	2	:	:	PUNCT
fueconorg-13459	355	3	cid	cid	PROPN
fueconorg-13459	355	4	ekonomskog	ekonomskog	X
fueconorg-13459	355	5	fakulteta	fakulteta	ADJ
fueconorg-13459	355	6	u	u	NOUN
fueconorg-13459	355	7	beogradu	beogradu	NOUN
fueconorg-13459	355	8	.	.	PUNCT
fueconorg-13459	356	1	stojanović	stojanović	PROPN
fueconorg-13459	356	2	,	,	PUNCT
fueconorg-13459	356	3	j.	j.	PROPN
fueconorg-13459	356	4	(	(	PUNCT
fueconorg-13459	356	5	2024	2024	NUM
fueconorg-13459	356	6	)	)	PUNCT
fueconorg-13459	356	7	.	.	PUNCT
fueconorg-13459	357	1	analiza	analiza	PROPN
fueconorg-13459	357	2	mišljenja	mišljenja	PROPN
fueconorg-13459	357	3	nezavisnih	nezavisnih	PROPN
fueconorg-13459	357	4	revizora	revizora	PROPN
fueconorg-13459	357	5	o	o	PROPN
fueconorg-13459	357	6	finansijskim	finansijskim	PROPN
fueconorg-13459	357	7	izveštajima	izveštajima	PROPN
fueconorg-13459	357	8	preduzeća	preduzeća	VERB
fueconorg-13459	357	9	u	u	PROPN
fueconorg-13459	357	10	republici	republici	ADJ
fueconorg-13459	357	11	srbiji	srbiji	NOUN
fueconorg-13459	358	1	[	[	PUNCT
fueconorg-13459	358	2	analysis	analysis	NOUN
fueconorg-13459	358	3	of	of	ADP
fueconorg-13459	358	4	independent	independent	ADJ
fueconorg-13459	358	5	auditors	auditor	NOUN
fueconorg-13459	358	6	’	’	PART
fueconorg-13459	358	7	opinions	opinion	NOUN
fueconorg-13459	358	8	on	on	ADP
fueconorg-13459	358	9	financial	financial	ADJ
fueconorg-13459	358	10	statements	statement	NOUN
fueconorg-13459	358	11	of	of	ADP
fueconorg-13459	358	12	enterprises	enterprise	NOUN
fueconorg-13459	358	13	in	in	ADP
fueconorg-13459	358	14	the	the	DET
fueconorg-13459	358	15	republic	republic	NOUN
fueconorg-13459	358	16	of	of	ADP
fueconorg-13459	358	17	serbia	serbia	PROPN
fueconorg-13459	358	18	]	]	PUNCT
fueconorg-13459	358	19	.	.	PUNCT
fueconorg-13459	359	1	in	in	ADP
fueconorg-13459	359	2	:	:	PUNCT
fueconorg-13459	359	3	jovković	jovković	PROPN
fueconorg-13459	359	4	,	,	PUNCT
fueconorg-13459	359	5	b.	b.	PROPN
fueconorg-13459	359	6	,	,	PUNCT
fueconorg-13459	359	7	čupić	čupić	ADV
fueconorg-13459	359	8	,	,	PUNCT
fueconorg-13459	359	9	m.	m.	NOUN
fueconorg-13459	359	10	,	,	PUNCT
fueconorg-13459	359	11	atanasovski	atanasovski	NOUN
fueconorg-13459	359	12	,	,	PUNCT
fueconorg-13459	359	13	a.	a.	NOUN
fueconorg-13459	359	14	&	&	CCONJ
fueconorg-13459	359	15	radić	radić	PROPN
fueconorg-13459	359	16	,	,	PUNCT
fueconorg-13459	359	17	s.	s.	PROPN
fueconorg-13459	359	18	(	(	PUNCT
fueconorg-13459	359	19	eds	eds	PROPN
fueconorg-13459	359	20	.	.	PUNCT
fueconorg-13459	359	21	)	)	PUNCT
fueconorg-13459	359	22	,	,	PUNCT
fueconorg-13459	359	23	računovodstvena	računovodstvena	NOUN
fueconorg-13459	359	24	znanja	znanja	PROPN
fueconorg-13459	359	25	kao	kao	PROPN
fueconorg-13459	359	26	činilac	činilac	PROPN
fueconorg-13459	359	27	ekonomskog	ekonomskog	INTJ
fueconorg-13459	360	1	i	i	PRON
fueconorg-13459	360	2	društvenog	društvenog	VERB
fueconorg-13459	360	3	napretka	napretka	ADV
fueconorg-13459	360	4	(	(	PUNCT
fueconorg-13459	360	5	pp	pp	ADJ
fueconorg-13459	360	6	.	.	PUNCT
fueconorg-13459	361	1	225	225	NUM
fueconorg-13459	361	2	-	-	SYM
fueconorg-13459	361	3	239	239	NUM
fueconorg-13459	361	4	)	)	PUNCT
fueconorg-13459	361	5	.	.	PUNCT
fueconorg-13459	362	1	kragujevac	kragujevac	PROPN
fueconorg-13459	362	2	:	:	PUNCT
fueconorg-13459	362	3	ekonomski	ekonomski	PROPN
fueconorg-13459	362	4	fakultet	fakultet	NOUN
fueconorg-13459	363	1	univerziteta	univerziteta	PROPN
fueconorg-13459	363	2	u	u	PROPN
fueconorg-13459	363	3	kragujevcu	kragujevcu	VERB
fueconorg-13459	363	4	.	.	PUNCT
fueconorg-13459	364	1	sundgren	sundgren	PROPN
fueconorg-13459	364	2	,	,	PUNCT
fueconorg-13459	364	3	s.	s.	PROPN
fueconorg-13459	364	4	,	,	PUNCT
fueconorg-13459	364	5	&	&	CCONJ
fueconorg-13459	364	6	svanstrom	svanstrom	NOUN
fueconorg-13459	364	7	,	,	PUNCT
fueconorg-13459	364	8	t.	t.	PROPN
fueconorg-13459	364	9	(	(	PUNCT
fueconorg-13459	364	10	2014	2014	NUM
fueconorg-13459	364	11	)	)	PUNCT
fueconorg-13459	364	12	.	.	PUNCT
fueconorg-13459	365	1	auditor	auditor	NOUN
fueconorg-13459	365	2	-	-	PUNCT
fueconorg-13459	365	3	in	in	ADP
fueconorg-13459	365	4	-	-	PUNCT
fueconorg-13459	365	5	charge	charge	NOUN
fueconorg-13459	365	6	characteristics	characteristic	NOUN
fueconorg-13459	365	7	and	and	CCONJ
fueconorg-13459	365	8	going	going	NOUN
fueconorg-13459	365	9	-	-	PUNCT
fueconorg-13459	365	10	concern	concern	NOUN
fueconorg-13459	365	11	reporting	reporting	NOUN
fueconorg-13459	365	12	.	.	PUNCT
fueconorg-13459	366	1	contemporary	contemporary	ADJ
fueconorg-13459	366	2	accounting	accounting	NOUN
fueconorg-13459	366	3	research	research	NOUN
fueconorg-13459	366	4	,	,	PUNCT
fueconorg-13459	366	5	31(2	31(2	NUM
fueconorg-13459	366	6	)	)	PUNCT
fueconorg-13459	366	7	,	,	PUNCT
fueconorg-13459	366	8	531	531	NUM
fueconorg-13459	366	9	-	-	SYM
fueconorg-13459	366	10	550	550	NUM
fueconorg-13459	366	11	.	.	PUNCT
fueconorg-13459	367	1	https://doi.org/10.1111/1911-3846.12035	https://doi.org/10.1111/1911-3846.12035	PROPN
fueconorg-13459	367	2	todorović	todorović	PROPN
fueconorg-13459	367	3	,	,	PUNCT
fueconorg-13459	367	4	m.	m.	NOUN
fueconorg-13459	367	5	(	(	PUNCT
fueconorg-13459	367	6	2023	2023	NUM
fueconorg-13459	367	7	)	)	PUNCT
fueconorg-13459	367	8	.	.	PUNCT
fueconorg-13459	368	1	poslovno	poslovno	NOUN
fueconorg-13459	368	2	i	i	PRON
fueconorg-13459	368	3	finansijsko	finansijsko	ADV
fueconorg-13459	368	4	restrukturiranje	restrukturiranje	VERB
fueconorg-13459	368	5	preduzeća	preduzeća	NOUN
fueconorg-13459	369	1	[	[	X
fueconorg-13459	369	2	operational	operational	ADJ
fueconorg-13459	369	3	and	and	CCONJ
fueconorg-13459	369	4	financial	financial	ADJ
fueconorg-13459	369	5	restructuring	restructuring	NOUN
fueconorg-13459	369	6	of	of	ADP
fueconorg-13459	369	7	enterprises	enterprise	NOUN
fueconorg-13459	369	8	]	]	PUNCT
fueconorg-13459	369	9	.	.	PUNCT
fueconorg-13459	370	1	beograd	beograd	PROPN
fueconorg-13459	370	2	:	:	PUNCT
fueconorg-13459	370	3	cid	cid	PROPN
fueconorg-13459	370	4	ekonomskog	ekonomskog	X
fueconorg-13459	370	5	fakulteta	fakulteta	ADJ
fueconorg-13459	370	6	u	u	PROPN
fueconorg-13459	370	7	beogradu	beogradu	NOUN
fueconorg-13459	370	8	.	.	PUNCT
fueconorg-13459	371	1	todorović	todorović	PROPN
fueconorg-13459	371	2	,	,	PUNCT
fueconorg-13459	371	3	m.	m.	NOUN
fueconorg-13459	371	4	,	,	PUNCT
fueconorg-13459	371	5	&	&	CCONJ
fueconorg-13459	371	6	vučković	vučković	PROPN
fueconorg-13459	371	7	milutinović	milutinović	PROPN
fueconorg-13459	371	8	,	,	PUNCT
fueconorg-13459	371	9	s.	s.	PROPN
fueconorg-13459	371	10	(	(	PUNCT
fueconorg-13459	371	11	2025	2025	NUM
fueconorg-13459	371	12	)	)	PUNCT
fueconorg-13459	371	13	.	.	PUNCT
fueconorg-13459	372	1	revizija	revizija	VERB
fueconorg-13459	373	1	[	[	X
fueconorg-13459	373	2	auditing	auditing	NOUN
fueconorg-13459	373	3	]	]	PUNCT
fueconorg-13459	373	4	.	.	PUNCT
fueconorg-13459	374	1	beograd	beograd	PROPN
fueconorg-13459	374	2	:	:	PUNCT
fueconorg-13459	374	3	cid	cid	PROPN
fueconorg-13459	374	4	ekonomskog	ekonomskog	X
fueconorg-13459	374	5	fakulteta	fakulteta	ADJ
fueconorg-13459	374	6	u	u	PROPN
fueconorg-13459	374	7	beogradu	beogradu	NOUN
fueconorg-13459	374	8	.	.	PUNCT
fueconorg-13459	375	1	vlaović	vlaović	NOUN
fueconorg-13459	375	2	begović	begović	NOUN
fueconorg-13459	375	3	,	,	PUNCT
fueconorg-13459	375	4	s.	s.	PROPN
fueconorg-13459	375	5	,	,	PUNCT
fueconorg-13459	375	6	&	&	CCONJ
fueconorg-13459	375	7	bonić	bonić	PROPN
fueconorg-13459	375	8	,	,	PUNCT
fueconorg-13459	375	9	lj	lj	PROPN
fueconorg-13459	375	10	.	.	PUNCT
fueconorg-13459	375	11	(	(	PUNCT
fueconorg-13459	375	12	2020	2020	NUM
fueconorg-13459	375	13	)	)	PUNCT
fueconorg-13459	375	14	.	.	PUNCT
fueconorg-13459	376	1	developing	develop	VERB
fueconorg-13459	376	2	a	a	DET
fueconorg-13459	376	3	model	model	NOUN
fueconorg-13459	376	4	to	to	PART
fueconorg-13459	376	5	predict	predict	VERB
fueconorg-13459	376	6	corporate	corporate	ADJ
fueconorg-13459	376	7	bankruptcy	bankruptcy	NOUN
fueconorg-13459	376	8	using	use	VERB
fueconorg-13459	376	9	decision	decision	NOUN
fueconorg-13459	376	10	tree	tree	NOUN
fueconorg-13459	376	11	in	in	ADP
fueconorg-13459	376	12	the	the	DET
fueconorg-13459	376	13	republic	republic	NOUN
fueconorg-13459	376	14	of	of	ADP
fueconorg-13459	376	15	serbia	serbia	PROPN
fueconorg-13459	376	16	.	.	PUNCT
fueconorg-13459	377	1	facta	facta	PROPN
fueconorg-13459	377	2	universitatis	universitatis	PROPN
fueconorg-13459	377	3	,	,	PUNCT
fueconorg-13459	377	4	series	series	NOUN
fueconorg-13459	377	5	:	:	PUNCT
fueconorg-13459	377	6	economics	economic	NOUN
fueconorg-13459	377	7	and	and	CCONJ
fueconorg-13459	377	8	organization	organization	NOUN
fueconorg-13459	377	9	,	,	PUNCT
fueconorg-13459	377	10	17(2	17(2	NUM
fueconorg-13459	377	11	)	)	PUNCT
fueconorg-13459	377	12	,	,	PUNCT
fueconorg-13459	377	13	127	127	NUM
fueconorg-13459	377	14	-	-	SYM
fueconorg-13459	377	15	139	139	NUM
fueconorg-13459	377	16	.	.	PUNCT
fueconorg-13459	378	1	https://doi.org/10.22190/fueo191118010v	https://doi.org/10.22190/fueo191118010v	PROPN
fueconorg-13459	378	2	vlaović	vlaović	NOUN
fueconorg-13459	378	3	begović	begović	NOUN
fueconorg-13459	378	4	,	,	PUNCT
fueconorg-13459	378	5	s.	s.	PROPN
fueconorg-13459	378	6	,	,	PUNCT
fueconorg-13459	378	7	tomašević	tomašević	PROPN
fueconorg-13459	378	8	,	,	PUNCT
fueconorg-13459	378	9	s.	s.	PROPN
fueconorg-13459	378	10	,	,	PUNCT
fueconorg-13459	378	11	&	&	CCONJ
fueconorg-13459	378	12	momčilović	momčilović	PROPN
fueconorg-13459	378	13	,	,	PUNCT
fueconorg-13459	378	14	m.	m.	NOUN
fueconorg-13459	378	15	(	(	PUNCT
fueconorg-13459	378	16	2022	2022	NUM
fueconorg-13459	378	17	)	)	PUNCT
fueconorg-13459	378	18	.	.	PUNCT
fueconorg-13459	379	1	external	external	ADJ
fueconorg-13459	379	2	audit	audit	NOUN
fueconorg-13459	379	3	in	in	ADP
fueconorg-13459	379	4	the	the	DET
fueconorg-13459	379	5	function	function	NOUN
fueconorg-13459	379	6	of	of	ADP
fueconorg-13459	379	7	providing	provide	VERB
fueconorg-13459	379	8	assurance	assurance	NOUN
fueconorg-13459	379	9	in	in	ADP
fueconorg-13459	379	10	the	the	DET
fueconorg-13459	379	11	correctness	correctness	NOUN
fueconorg-13459	379	12	of	of	ADP
fueconorg-13459	379	13	the	the	DET
fueconorg-13459	379	14	assumptions	assumption	NOUN
fueconorg-13459	379	15	about	about	ADP
fueconorg-13459	379	16	the	the	DET
fueconorg-13459	379	17	going	go	VERB
fueconorg-13459	379	18	concern	concern	NOUN
fueconorg-13459	379	19	assumption	assumption	NOUN
fueconorg-13459	379	20	.	.	PUNCT
fueconorg-13459	380	1	bizinfo	bizinfo	PROPN
fueconorg-13459	380	2	(	(	PUNCT
fueconorg-13459	380	3	blace	blace	NOUN
fueconorg-13459	380	4	)	)	PUNCT
fueconorg-13459	380	5	journal	journal	NOUN
fueconorg-13459	380	6	of	of	ADP
fueconorg-13459	380	7	economics	economic	NOUN
fueconorg-13459	380	8	,	,	PUNCT
fueconorg-13459	380	9	management	management	NOUN
fueconorg-13459	380	10	and	and	CCONJ
fueconorg-13459	380	11	informatics	informatic	NOUN
fueconorg-13459	380	12	,	,	PUNCT
fueconorg-13459	380	13	13(1	13(1	NUM
fueconorg-13459	380	14	)	)	PUNCT
fueconorg-13459	380	15	,	,	PUNCT
fueconorg-13459	380	16	49	49	NUM
fueconorg-13459	380	17	-	-	SYM
fueconorg-13459	380	18	55	55	NUM
fueconorg-13459	380	19	.	.	PUNCT
fueconorg-13459	381	1	https://doi.org/10.5937/bizinfo2201049v	https://doi.org/10.5937/bizinfo2201049v	PROPN
fueconorg-13459	381	2	vučković	vučković	PROPN
fueconorg-13459	381	3	milutinović	milutinović	PROPN
fueconorg-13459	381	4	,	,	PUNCT
fueconorg-13459	381	5	s.	s.	PROPN
fueconorg-13459	381	6	(	(	PUNCT
fueconorg-13459	381	7	2018	2018	NUM
fueconorg-13459	381	8	)	)	PUNCT
fueconorg-13459	381	9	.	.	PUNCT
fueconorg-13459	382	1	novi	novi	PROPN
fueconorg-13459	382	2	model	model	PROPN
fueconorg-13459	382	3	revizorskog	revizorskog	AUX
fueconorg-13459	382	4	izveštaja	izveštaja	PROPN
fueconorg-13459	382	5	posmatran	posmatran	PROPN
fueconorg-13459	382	6	kroz	kroz	PROPN
fueconorg-13459	382	7	prizmu	prizmu	PROPN
fueconorg-13459	382	8	izmenjenih	izmenjenih	PROPN
fueconorg-13459	382	9	međunarodnih	međunarodnih	ADJ
fueconorg-13459	382	10	standarda	standarda	PROPN
fueconorg-13459	382	11	revizije	revizije	NOUN
fueconorg-13459	382	12	i	i	PRON
fueconorg-13459	382	13	regulative	regulative	VERB
fueconorg-13459	382	14	eu	eu	PROPN
fueconorg-13459	383	1	[	[	X
fueconorg-13459	383	2	the	the	DET
fueconorg-13459	383	3	new	new	ADJ
fueconorg-13459	383	4	model	model	NOUN
fueconorg-13459	383	5	of	of	ADP
fueconorg-13459	383	6	audit	audit	NOUN
fueconorg-13459	383	7	report	report	NOUN
fueconorg-13459	383	8	viewed	view	VERB
fueconorg-13459	383	9	through	through	ADP
fueconorg-13459	383	10	the	the	DET
fueconorg-13459	383	11	prism	prism	NOUN
fueconorg-13459	383	12	of	of	ADP
fueconorg-13459	383	13	revised	revise	VERB
fueconorg-13459	383	14	international	international	ADJ
fueconorg-13459	383	15	standards	standard	NOUN
fueconorg-13459	383	16	on	on	ADP
fueconorg-13459	383	17	auditing	auditing	NOUN
fueconorg-13459	383	18	and	and	CCONJ
fueconorg-13459	383	19	eu	eu	PROPN
fueconorg-13459	383	20	regulations	regulation	NOUN
fueconorg-13459	383	21	]	]	PUNCT
fueconorg-13459	383	22	.	.	PUNCT
fueconorg-13459	384	1	računovodstvo	računovodstvo	PROPN
fueconorg-13459	384	2	,	,	PUNCT
fueconorg-13459	384	3	1	1	NUM
fueconorg-13459	384	4	-	-	SYM
fueconorg-13459	384	5	2	2	NUM
fueconorg-13459	384	6	,	,	PUNCT
fueconorg-13459	384	7	174	174	NUM
fueconorg-13459	384	8	-	-	SYM
fueconorg-13459	384	9	189	189	NUM
fueconorg-13459	384	10	.	.	PUNCT
fueconorg-13459	385	1	vučković	vučković	PROPN
fueconorg-13459	385	2	milutinović	milutinović	PROPN
fueconorg-13459	385	3	,	,	PUNCT
fueconorg-13459	385	4	s.	s.	PROPN
fueconorg-13459	385	5	(	(	PUNCT
fueconorg-13459	385	6	2019	2019	NUM
fueconorg-13459	385	7	)	)	PUNCT
fueconorg-13459	385	8	.	.	PUNCT
fueconorg-13459	386	1	analysis	analysis	NOUN
fueconorg-13459	386	2	of	of	ADP
fueconorg-13459	386	3	modifications	modification	NOUN
fueconorg-13459	386	4	to	to	ADP
fueconorg-13459	386	5	auditor	auditor	NOUN
fueconorg-13459	386	6	’s	’s	PART
fueconorg-13459	386	7	opinion	opinion	NOUN
fueconorg-13459	386	8	on	on	ADP
fueconorg-13459	386	9	financial	financial	ADJ
fueconorg-13459	386	10	statements	statement	NOUN
fueconorg-13459	386	11	of	of	ADP
fueconorg-13459	386	12	listed	list	VERB
fueconorg-13459	386	13	companies	company	NOUN
fueconorg-13459	386	14	in	in	ADP
fueconorg-13459	386	15	serbia	serbia	PROPN
fueconorg-13459	386	16	.	.	PUNCT
fueconorg-13459	387	1	ekonomika	ekonomika	PROPN
fueconorg-13459	387	2	preduzeća	preduzeća	ADV
fueconorg-13459	387	3	,	,	PUNCT
fueconorg-13459	387	4	67(3	67(3	NUM
fueconorg-13459	387	5	-	-	SYM
fueconorg-13459	387	6	4	4	NUM
fueconorg-13459	387	7	)	)	PUNCT
fueconorg-13459	387	8	,	,	PUNCT
fueconorg-13459	387	9	212	212	NUM
fueconorg-13459	387	10	-	-	SYM
fueconorg-13459	387	11	223	223	NUM
fueconorg-13459	387	12	.	.	PUNCT
fueconorg-13459	388	1	https://doi.org/10.5937/ekopre1904212v	https://doi.org/10.5937/ekopre1904212v	NOUN
fueconorg-13459	388	2	winarta	winarta	NOUN
fueconorg-13459	388	3	,	,	PUNCT
fueconorg-13459	388	4	w.	w.	PROPN
fueconorg-13459	388	5	,	,	PUNCT
fueconorg-13459	388	6	&	&	CCONJ
fueconorg-13459	388	7	kuntadi	kuntadi	PROPN
fueconorg-13459	388	8	,	,	PUNCT
fueconorg-13459	388	9	c.	c.	PROPN
fueconorg-13459	388	10	(	(	PUNCT
fueconorg-13459	388	11	2022	2022	NUM
fueconorg-13459	388	12	)	)	PUNCT
fueconorg-13459	388	13	.	.	PUNCT
fueconorg-13459	389	1	literature	literature	PROPN
fueconorg-13459	389	2	review	review	PROPN
fueconorg-13459	389	3	:	:	PUNCT
fueconorg-13459	389	4	the	the	DET
fueconorg-13459	389	5	effect	effect	NOUN
fueconorg-13459	389	6	of	of	ADP
fueconorg-13459	389	7	company	company	NOUN
fueconorg-13459	389	8	size	size	NOUN
fueconorg-13459	389	9	,	,	PUNCT
fueconorg-13459	389	10	company	company	NOUN
fueconorg-13459	389	11	growth	growth	NOUN
fueconorg-13459	389	12	,	,	PUNCT
fueconorg-13459	389	13	and	and	CCONJ
fueconorg-13459	389	14	company	company	NOUN
fueconorg-13459	389	15	liquidity	liquidity	NOUN
fueconorg-13459	389	16	on	on	ADP
fueconorg-13459	389	17	going	go	VERB
fueconorg-13459	389	18	concern	concern	NOUN
fueconorg-13459	389	19	audit	audit	NOUN
fueconorg-13459	389	20	opinion	opinion	NOUN
fueconorg-13459	389	21	.	.	PUNCT
fueconorg-13459	390	1	dinasti	dinasti	PROPN
fueconorg-13459	390	2	international	international	PROPN
fueconorg-13459	390	3	journal	journal	PROPN
fueconorg-13459	390	4	of	of	ADP
fueconorg-13459	390	5	economics	economic	NOUN
fueconorg-13459	390	6	,	,	PUNCT
fueconorg-13459	390	7	finance	finance	NOUN
fueconorg-13459	390	8	and	and	CCONJ
fueconorg-13459	390	9	accounting	accounting	NOUN
fueconorg-13459	390	10	,	,	PUNCT
fueconorg-13459	390	11	3(4	3(4	NUM
fueconorg-13459	390	12	)	)	PUNCT
fueconorg-13459	390	13	,	,	PUNCT
fueconorg-13459	390	14	430	430	NUM
fueconorg-13459	390	15	-	-	SYM
fueconorg-13459	390	16	437	437	NUM
fueconorg-13459	390	17	.	.	PUNCT
fueconorg-13459	391	1	https://doi.org/10.38035/dijefa.v3i4	https://doi.org/10.38035/dijefa.v3i4	NOUN
fueconorg-13459	391	2	wyrobek	wyrobek	PROPN
fueconorg-13459	391	3	,	,	PUNCT
fueconorg-13459	391	4	j.	j.	PROPN
fueconorg-13459	391	5	,	,	PUNCT
fueconorg-13459	391	6	&	&	CCONJ
fueconorg-13459	391	7	stańczyk	stańczyk	PROPN
fueconorg-13459	391	8	,	,	PUNCT
fueconorg-13459	391	9	z.	z.	PROPN
fueconorg-13459	391	10	(	(	PUNCT
fueconorg-13459	391	11	2015	2015	NUM
fueconorg-13459	391	12	)	)	PUNCT
fueconorg-13459	391	13	.	.	PUNCT
fueconorg-13459	392	1	manipulation	manipulation	NOUN
fueconorg-13459	392	2	of	of	ADP
fueconorg-13459	392	3	financial	financial	ADJ
fueconorg-13459	392	4	statements	statement	NOUN
fueconorg-13459	392	5	in	in	ADP
fueconorg-13459	392	6	the	the	DET
fueconorg-13459	392	7	polish	polish	ADJ
fueconorg-13459	392	8	accounting	accounting	NOUN
fueconorg-13459	392	9	and	and	CCONJ
fueconorg-13459	392	10	role	role	NOUN
fueconorg-13459	392	11	of	of	ADP
fueconorg-13459	392	12	financial	financial	ADJ
fueconorg-13459	392	13	audit	audit	NOUN
fueconorg-13459	392	14	in	in	ADP
fueconorg-13459	392	15	their	their	PRON
fueconorg-13459	392	16	detection	detection	NOUN
fueconorg-13459	392	17	.	.	PUNCT
fueconorg-13459	393	1	journal	journal	NOUN
fueconorg-13459	393	2	of	of	ADP
fueconorg-13459	393	3	economics	economic	NOUN
fueconorg-13459	393	4	and	and	CCONJ
fueconorg-13459	393	5	finance	finance	NOUN
fueconorg-13459	393	6	,	,	PUNCT
fueconorg-13459	393	7	23	23	NUM
fueconorg-13459	393	8	,	,	PUNCT
fueconorg-13459	393	9	107	107	NUM
fueconorg-13459	393	10	-	-	SYM
fueconorg-13459	393	11	148	148	NUM
fueconorg-13459	393	12	.	.	PUNCT
fueconorg-13459	394	1	http://dx.doi.org/10.2139/ssrn.2649021	http://dx.doi.org/10.2139/ssrn.2649021	NOUN
fueconorg-13459	394	2	zdolšek	zdolšek	NOUN
fueconorg-13459	394	3	,	,	PUNCT
fueconorg-13459	394	4	d.	d.	PROPN
fueconorg-13459	394	5	,	,	PUNCT
fueconorg-13459	394	6	jagrič	jagrič	PROPN
fueconorg-13459	394	7	,	,	PUNCT
fueconorg-13459	394	8	t.	t.	PROPN
fueconorg-13459	394	9	,	,	PUNCT
fueconorg-13459	394	10	&	&	CCONJ
fueconorg-13459	394	11	kolar	kolar	PROPN
fueconorg-13459	394	12	,	,	PUNCT
fueconorg-13459	394	13	i.	i.	PROPN
fueconorg-13459	394	14	(	(	PUNCT
fueconorg-13459	394	15	2022	2022	NUM
fueconorg-13459	394	16	)	)	PUNCT
fueconorg-13459	394	17	.	.	PUNCT
fueconorg-13459	395	1	auditor	auditor	PROPN
fueconorg-13459	395	2	’s	’s	PART
fueconorg-13459	395	3	going	go	VERB
fueconorg-13459	395	4	-	-	PUNCT
fueconorg-13459	395	5	concern	concern	NOUN
fueconorg-13459	395	6	opinion	opinion	NOUN
fueconorg-13459	395	7	prediction	prediction	NOUN
fueconorg-13459	395	8	:	:	PUNCT
fueconorg-13459	395	9	the	the	DET
fueconorg-13459	395	10	case	case	NOUN
fueconorg-13459	395	11	of	of	ADP
fueconorg-13459	395	12	slovenia	slovenia	PROPN
fueconorg-13459	395	13	.	.	PUNCT
fueconorg-13459	396	1	economic	economic	ADJ
fueconorg-13459	396	2	research	research	NOUN
fueconorg-13459	396	3	–	–	PUNCT
fueconorg-13459	396	4	ekonomska	ekonomska	ADJ
fueconorg-13459	396	5	istraživanja	istraživanja	NOUN
fueconorg-13459	396	6	,	,	PUNCT
fueconorg-13459	396	7	35(1	35(1	NUM
fueconorg-13459	396	8	)	)	PUNCT
fueconorg-13459	396	9	,	,	PUNCT
fueconorg-13459	396	10	106	106	NUM
fueconorg-13459	396	11	-	-	SYM
fueconorg-13459	396	12	121	121	NUM
fueconorg-13459	396	13	.	.	PUNCT
fueconorg-13459	397	1	https://doi.org/10.1080/1331677x.2021.1888766	https://doi.org/10.1080/1331677x.2021.1888766	ADV
fueconorg-13459	397	2	https://www.apr.gov.rs/	https://www.apr.gov.rs/	ADJ
fueconorg-13459	397	3	https://www.belex.rs/	https://www.belex.rs/	PRON
fueconorg-13459	398	1	http://dx.doi.org/10.1080/1331677x.2017.1305787	http://dx.doi.org/10.1080/1331677x.2017.1305787	PRON
fueconorg-13459	399	1	http://dx.doi.org/10.1080/1331677x.2017.1305787	http://dx.doi.org/10.1080/1331677x.2017.1305787	PRON
fueconorg-13459	399	2	https://doi.org/10.1111/j.1911-3846.1987.tb00640.x	https://doi.org/10.1111/j.1911-3846.1987.tb00640.x	PROPN
fueconorg-13459	399	3	https://doi.org/10.1111/j.1911-3846.1987.tb00640.x	https://doi.org/10.1111/j.1911-3846.1987.tb00640.x	PROPN
fueconorg-13459	400	1	https://doi.org/10.2307/2490832	https://doi.org/10.2307/2490832	PROPN
fueconorg-13459	400	2	https://doi.org/10.1080/23322039.2022.2145749	https://doi.org/10.1080/23322039.2022.2145749	PROPN
fueconorg-13459	401	1	https://www.emerald.com/insight/publication/issn/2049-372x	https://www.emerald.com/insight/publication/issn/2049-372x	PROPN
fueconorg-13459	401	2	https://doi.org/10.1108/medar-08-2022-1787	https://doi.org/10.1108/medar-08-2022-1787	PROPN
fueconorg-13459	401	3	http://dx.doi.org/10.1506/8evn-9krb-3ae4-ee81	http://dx.doi.org/10.1506/8evn-9krb-3ae4-ee81	NOUN
fueconorg-13459	401	4	https://doi.org/10.1111/1911-3846.12035	https://doi.org/10.1111/1911-3846.12035	PROPN
fueconorg-13459	401	5	https://doi.org/10.22190/fueo191118010v	https://doi.org/10.22190/fueo191118010v	X
fueconorg-13459	402	1	https://doi.org/10.5937/bizinfo2201049v	https://doi.org/10.5937/bizinfo2201049v	PROPN
fueconorg-13459	402	2	https://doi.org/10.5937/ekopre1904212v	https://doi.org/10.5937/ekopre1904212v	PROPN
fueconorg-13459	402	3	https://doi.org/10.38035/dijefa.v3i4	https://doi.org/10.38035/dijefa.v3i4	NOUN
fueconorg-13459	402	4	http://dx.doi.org/10.2139/ssrn.2649021	http://dx.doi.org/10.2139/ssrn.2649021	NOUN
fueconorg-13459	402	5	https://doi.org/10.1080/1331677x.2021.1888766	https://doi.org/10.1080/1331677x.2021.1888766	ADV
fueconorg-13459	402	6	https://www.apr.gov.rs/	https://www.apr.gov.rs/	ADJ
fueconorg-13459	402	7	https://www.belex.rs/	https://www.belex.rs/	X
fueconorg-13459	402	8	48	48	NUM
fueconorg-13459	402	9	j.	j.	PROPN
fueconorg-13459	402	10	stojanović	stojanović	PROPN
fueconorg-13459	402	11	sklonost	sklonost	PROPN
fueconorg-13459	402	12	revizora	revizora	PROPN
fueconorg-13459	402	13	ka	ka	PROPN
fueconorg-13459	403	1	izdavanju	izdavanju	PROPN
fueconorg-13459	403	2	mišljenja	mišljenja	PROPN
fueconorg-13459	403	3	o	o	PROPN
fueconorg-13459	403	4	stalnosti	stalnosti	PROPN
fueconorg-13459	403	5	poslovanja	poslovanja	NOUN
fueconorg-13459	403	6	:	:	PUNCT
fueconorg-13459	403	7	podaci	podaci	NOUN
fueconorg-13459	403	8	sa	sa	PROPN
fueconorg-13459	403	9	srpskog	srpskog	PROPN
fueconorg-13459	403	10	tržišta	tržišta	PROPN
fueconorg-13459	403	11	kapitala	kapitala	PROPN
fueconorg-13459	403	12	ova	ova	PROPN
fueconorg-13459	403	13	studija	studija	NOUN
fueconorg-13459	403	14	istražuje	istražuje	PROPN
fueconorg-13459	403	15	prisutnost	prisutnost	VERB
fueconorg-13459	403	16	pitanja	pitanja	PROPN
fueconorg-13459	403	17	vezanih	vezanih	PROPN
fueconorg-13459	403	18	za	za	PROPN
fueconorg-13459	403	19	nastavak	nastavak	PROPN
fueconorg-13459	403	20	poslovanja	poslovanja	PROPN
fueconorg-13459	403	21	listiranih	listiranih	PROPN
fueconorg-13459	403	22	kompanija	kompanija	PROPN
fueconorg-13459	403	23	u	u	PROPN
fueconorg-13459	403	24	doglednoj	doglednoj	VERB
fueconorg-13459	403	25	budućnosti	budućnosti	PROPN
fueconorg-13459	403	26	putem	putem	NOUN
fueconorg-13459	403	27	analize	analize	PROPN
fueconorg-13459	403	28	mišljenja	mišljenja	PROPN
fueconorg-13459	403	29	iskazanih	iskazanih	PROPN
fueconorg-13459	403	30	u	u	PROPN
fueconorg-13459	403	31	revizorskim	revizorskim	PROPN
fueconorg-13459	403	32	izveštajima	izveštajima	PROPN
fueconorg-13459	403	33	za	za	PROPN
fueconorg-13459	403	34	period	period	PROPN
fueconorg-13459	403	35	20212023	20212023	NUM
fueconorg-13459	403	36	.	.	PUNCT
fueconorg-13459	404	1	koristeći	koristeći	PROPN
fueconorg-13459	404	2	deskriptivnu	deskriptivnu	PROPN
fueconorg-13459	404	3	analizu	analizu	PROPN
fueconorg-13459	404	4	,	,	PUNCT
fueconorg-13459	404	5	zaključili	zaključili	PROPN
fueconorg-13459	404	6	smo	smo	PROPN
fueconorg-13459	404	7	da	da	PROPN
fueconorg-13459	404	8	je	je	PROPN
fueconorg-13459	404	9	izveštavanje	izveštavanje	PROPN
fueconorg-13459	404	10	revizora	revizora	PROPN
fueconorg-13459	404	11	o	o	PROPN
fueconorg-13459	404	12	stalnosti	stalnosti	PROPN
fueconorg-13459	404	13	poslovanja	poslovanja	VERB
fueconorg-13459	404	14	u	u	NOUN
fueconorg-13459	405	1	republici	republici	PROPN
fueconorg-13459	405	2	srbiji	srbiji	PROPN
fueconorg-13459	405	3	ispod	ispod	PROPN
fueconorg-13459	405	4	nivoa	nivoa	PROPN
fueconorg-13459	405	5	karakterističnog	karakterističnog	PROPN
fueconorg-13459	405	6	za	za	PROPN
fueconorg-13459	405	7	razvijene	razvijene	PROPN
fueconorg-13459	405	8	ekonomije	ekonomije	NOUN
fueconorg-13459	405	9	.	.	PUNCT
fueconorg-13459	406	1	dominantno	dominantno	NOUN
fueconorg-13459	406	2	učešće	učešće	NOUN
fueconorg-13459	406	3	ostalih	ostalih	NOUN
fueconorg-13459	406	4	revizorskih	revizorskih	PROPN
fueconorg-13459	406	5	firmi	firmi	PROPN
fueconorg-13459	406	6	,	,	PUNCT
fueconorg-13459	406	7	koje	koje	PROPN
fueconorg-13459	406	8	ne	ne	PROPN
fueconorg-13459	406	9	pripadaju	pripadaju	PROPN
fueconorg-13459	406	10	„	„	PUNCT
fueconorg-13459	406	11	velikoj	velikoj	NOUN
fueconorg-13459	406	12	četvorci	četvorci	ADJ
fueconorg-13459	406	13	“	"	PUNCT
fueconorg-13459	407	1	,	,	PUNCT
fueconorg-13459	407	2	i	i	PRON
fueconorg-13459	407	3	posledično	posledično	VERB
fueconorg-13459	407	4	strah	strah	PROPN
fueconorg-13459	407	5	od	od	PROPN
fueconorg-13459	407	6	sudskih	sudskih	PROPN
fueconorg-13459	407	7	troškova	troškova	PROPN
fueconorg-13459	408	1	i	i	PRON
fueconorg-13459	408	2	gubitka	gubitka	PROPN
fueconorg-13459	408	3	reputacije	reputacije	VERB
fueconorg-13459	408	4	mogu	mogu	PROPN
fueconorg-13459	408	5	biti	biti	PROPN
fueconorg-13459	408	6	razlozi	razlozi	PROPN
fueconorg-13459	408	7	zbog	zbog	PROPN
fueconorg-13459	408	8	kojih	kojih	PROPN
fueconorg-13459	408	9	revizori	revizori	PROPN
fueconorg-13459	408	10	u	u	PROPN
fueconorg-13459	408	11	najvećem	najvećem	NOUN
fueconorg-13459	408	12	broju	broju	PROPN
fueconorg-13459	408	13	slučajeva	slučajeva	PROPN
fueconorg-13459	408	14	nisu	nisu	PROPN
fueconorg-13459	408	15	modifikovali	modifikovali	PROPN
fueconorg-13459	408	16	mišljenje	mišljenje	PROPN
fueconorg-13459	408	17	po	po	PROPN
fueconorg-13459	408	18	pitanju	pitanju	PROPN
fueconorg-13459	408	19	stalnosti	stalnosti	PROPN
fueconorg-13459	408	20	poslovanja	poslovanja	VERB
fueconorg-13459	408	21	.	.	PUNCT
fueconorg-13459	409	1	analizom	analizom	PROPN
fueconorg-13459	409	2	sadržaja	sadržaja	PROPN
fueconorg-13459	409	3	svih	svih	PROPN
fueconorg-13459	409	4	pasusa	pasusa	NOUN
fueconorg-13459	409	5	revizorskog	revizorskog	VERB
fueconorg-13459	409	6	izveštaja	izveštaja	PROPN
fueconorg-13459	409	7	u	u	PROPN
fueconorg-13459	409	8	kojima	kojima	PROPN
fueconorg-13459	409	9	revizori	revizori	PROPN
fueconorg-13459	409	10	navode	navode	PROPN
fueconorg-13459	409	11	okolnosti	okolnosti	PROPN
fueconorg-13459	409	12	koje	koje	PROPN
fueconorg-13459	409	13	su	su	PROPN
fueconorg-13459	409	14	izazvale	izazvale	PROPN
fueconorg-13459	409	15	krizu	krizu	VERB
fueconorg-13459	409	16	u	u	PROPN
fueconorg-13459	409	17	poslovanju	poslovanju	PROPN
fueconorg-13459	409	18	kompanija	kompanija	NOUN
fueconorg-13459	409	19	,	,	PUNCT
fueconorg-13459	409	20	otkrili	otkrili	NOUN
fueconorg-13459	409	21	smo	smo	PROPN
fueconorg-13459	409	22	da	da	PROPN
fueconorg-13459	409	23	se	se	PROPN
fueconorg-13459	409	24	kao	kao	PROPN
fueconorg-13459	409	25	najučestaliji	najučestaliji	PROPN
fueconorg-13459	409	26	indikatori	indikatori	PROPN
fueconorg-13459	409	27	pominju	pominju	PROPN
fueconorg-13459	409	28	neto	neto	PROPN
fueconorg-13459	409	29	gubitak	gubitak	PROPN
fueconorg-13459	409	30	,	,	PUNCT
fueconorg-13459	409	31	akumulirani	akumulirani	PROPN
fueconorg-13459	409	32	gubitak	gubitak	NOUN
fueconorg-13459	410	1	i	i	PRON
fueconorg-13459	410	2	prezaduženost	prezaduženost	VERB
fueconorg-13459	410	3	.	.	PUNCT
fueconorg-13459	411	1	šireći	šireći	PROPN
fueconorg-13459	411	2	analizu	analizu	PROPN
fueconorg-13459	411	3	na	na	PROPN
fueconorg-13459	411	4	modifikovana	modifikovana	PROPN
fueconorg-13459	411	5	mišljenja	mišljenja	PROPN
fueconorg-13459	411	6	revizora	revizora	PROPN
fueconorg-13459	411	7	koja	koja	PROPN
fueconorg-13459	411	8	su	su	PROPN
fueconorg-13459	411	9	zasnovana	zasnovana	PROPN
fueconorg-13459	411	10	na	na	PART
fueconorg-13459	411	11	drugim	drugim	VERB
fueconorg-13459	411	12	ključnim	ključnim	PROPN
fueconorg-13459	411	13	pitanjima	pitanjima	PROPN
fueconorg-13459	411	14	u	u	PROPN
fueconorg-13459	411	15	finansijskim	finansijskim	PROPN
fueconorg-13459	411	16	izveštajima	izveštajima	PROPN
fueconorg-13459	411	17	,	,	PUNCT
fueconorg-13459	411	18	zaključili	zaključili	PROPN
fueconorg-13459	411	19	smo	smo	PROPN
fueconorg-13459	411	20	da	da	PROPN
fueconorg-13459	411	21	je	je	PROPN
fueconorg-13459	411	22	udeo	udeo	PROPN
fueconorg-13459	411	23	modifikacija	modifikacija	NOUN
fueconorg-13459	411	24	značajno	značajno	NOUN
fueconorg-13459	411	25	iznad	iznad	PROPN
fueconorg-13459	411	26	proseka	proseka	VERB
fueconorg-13459	411	27	u	u	PROPN
fueconorg-13459	411	28	razvijenim	razvijenim	NOUN
fueconorg-13459	411	29	ekonomijama	ekonomijama	NOUN
fueconorg-13459	411	30	.	.	PUNCT
fueconorg-13459	412	1	time	time	NOUN
fueconorg-13459	412	2	smo	smo	PROPN
fueconorg-13459	412	3	dodatno	dodatno	PROPN
fueconorg-13459	412	4	rasvetlili	rasvetlili	PROPN
fueconorg-13459	412	5	stanje	stanje	PROPN
fueconorg-13459	412	6	u	u	PROPN
fueconorg-13459	412	7	praksi	praksi	NOUN
fueconorg-13459	412	8	finansijskog	finansijskog	PROPN
fueconorg-13459	412	9	izveštavanja	izveštavanja	PROPN
fueconorg-13459	412	10	u	u	PROPN
fueconorg-13459	412	11	republici	republici	ADJ
fueconorg-13459	412	12	srbiji	srbiji	NOUN
fueconorg-13459	412	13	i	i	PRON
fueconorg-13459	412	14	potvrdili	potvrdili	NOUN
fueconorg-13459	412	15	da	da	PROPN
fueconorg-13459	412	16	napori	napori	PROPN
fueconorg-13459	412	17	ka	ka	PROPN
fueconorg-13459	412	18	njenom	njenom	PROPN
fueconorg-13459	412	19	unapređenju	unapređenju	PROPN
fueconorg-13459	412	20	tek	tek	PROPN
fueconorg-13459	412	21	predstoje	predstoje	PROPN
fueconorg-13459	412	22	.	.	PUNCT
fueconorg-13459	413	1	ključne	ključne	PROPN
fueconorg-13459	413	2	reči	reči	NOUN
fueconorg-13459	413	3	:	:	PUNCT
fueconorg-13459	413	4	izveštaj	izveštaj	PROPN
fueconorg-13459	413	5	revizora	revizora	PROPN
fueconorg-13459	413	6	,	,	PUNCT
fueconorg-13459	413	7	pretpostavka	pretpostavka	ADP
fueconorg-13459	413	8	stalnosti	stalnosti	PROPN
fueconorg-13459	413	9	poslovanja	poslovanja	PROPN
fueconorg-13459	413	10	,	,	PUNCT
fueconorg-13459	413	11	mišljenje	mišljenje	PROPN
fueconorg-13459	413	12	revizora	revizora	PROPN
fueconorg-13459	413	13	,	,	PUNCT
fueconorg-13459	413	14	indikatori	indikatori	PROPN
fueconorg-13459	413	15	finansijskih	finansijskih	PROPN
fueconorg-13459	413	16	nevolja	nevolja	NOUN
fueconorg-13459	413	17	,	,	PUNCT
fueconorg-13459	413	18	listirane	listirane	NOUN
fueconorg-13459	413	19	kompanije	kompanije	NOUN