id	sid	tid	token	lemma	pos
fueconorg-3094	1	1	facta	facta	PROPN
fueconorg-3094	1	2	universitatis	universitatis	PROPN
fueconorg-3094	1	3	series	series	NOUN
fueconorg-3094	1	4	:	:	PUNCT
fueconorg-3094	1	5	economics	economic	NOUN
fueconorg-3094	1	6	and	and	CCONJ
fueconorg-3094	1	7	organization	organization	NOUN
fueconorg-3094	1	8	vol	vol	NOUN
fueconorg-3094	1	9	.	.	PROPN
fueconorg-3094	1	10	15	15	NUM
fueconorg-3094	1	11	,	,	PUNCT
fueconorg-3094	1	12	no	no	DET
fueconorg-3094	1	13	1	1	NUM
fueconorg-3094	1	14	,	,	PUNCT
fueconorg-3094	1	15	2018	2018	NUM
fueconorg-3094	1	16	,	,	PUNCT
fueconorg-3094	1	17	pp	pp	ADJ
fueconorg-3094	1	18	.	.	PUNCT
fueconorg-3094	2	1	29	29	NUM
fueconorg-3094	2	2	41	41	NUM
fueconorg-3094	2	3	https://doi.org/10.22190/fueo1801029	https://doi.org/10.22190/fueo1801029	NOUN
fueconorg-3094	2	4	m	m	NOUN
fueconorg-3094	2	5	©	©	PROPN
fueconorg-3094	2	6	2018	2018	NUM
fueconorg-3094	2	7	by	by	ADP
fueconorg-3094	2	8	university	university	PROPN
fueconorg-3094	2	9	of	of	ADP
fueconorg-3094	2	10	niš	niš	PROPN
fueconorg-3094	2	11	,	,	PUNCT
fueconorg-3094	2	12	serbia	serbia	PROPN
fueconorg-3094	2	13	|	|	ADV
fueconorg-3094	2	14	creative	creative	ADJ
fueconorg-3094	2	15	commons	common	NOUN
fueconorg-3094	2	16	licence	licence	NOUN
fueconorg-3094	2	17	:	:	PUNCT
fueconorg-3094	2	18	cc	cc	VERB
fueconorg-3094	2	19	by	by	ADP
fueconorg-3094	2	20	-	-	PUNCT
fueconorg-3094	2	21	nc	nc	VERB
fueconorg-3094	2	22	-	-	PUNCT
fueconorg-3094	2	23	nd	nd	ADV
fueconorg-3094	2	24	original	original	ADJ
fueconorg-3094	2	25	scientific	scientific	ADJ
fueconorg-3094	2	26	paper	paper	NOUN
fueconorg-3094	2	27	key	key	ADJ
fueconorg-3094	2	28	predictors	predictor	NOUN
fueconorg-3094	2	29	of	of	ADP
fueconorg-3094	2	30	internal	internal	ADJ
fueconorg-3094	2	31	supervision	supervision	NOUN
fueconorg-3094	2	32	of	of	ADP
fueconorg-3094	2	33	financial	financial	ADJ
fueconorg-3094	2	34	statements	statement	NOUN
fueconorg-3094	2	35	1	1	NUM
fueconorg-3094	2	36	udc	udc	NOUN
fueconorg-3094	2	37	657.6	657.6	NUM
fueconorg-3094	2	38	sunčica	sunčica	NOUN
fueconorg-3094	2	39	milutinović	milutinović	PROPN
fueconorg-3094	2	40	1	1	NUM
fueconorg-3094	2	41	,	,	PUNCT
fueconorg-3094	2	42	ivana	ivana	PROPN
fueconorg-3094	2	43	medved	medve	VERB
fueconorg-3094	2	44	1	1	NUM
fueconorg-3094	2	45	,	,	PUNCT
fueconorg-3094	2	46	dragomir	dragomir	VERB
fueconorg-3094	2	47	dimitrijević	dimitrijević	NOUN
fueconorg-3094	2	48	2	2	NUM
fueconorg-3094	2	49	1	1	NUM
fueconorg-3094	2	50	university	university	NOUN
fueconorg-3094	2	51	of	of	ADP
fueconorg-3094	2	52	novi	novi	PROPN
fueconorg-3094	2	53	sad	sad	PROPN
fueconorg-3094	2	54	,	,	PUNCT
fueconorg-3094	2	55	faculty	faculty	NOUN
fueconorg-3094	2	56	of	of	ADP
fueconorg-3094	2	57	economics	economic	NOUN
fueconorg-3094	2	58	in	in	ADP
fueconorg-3094	2	59	subotica	subotica	PROPN
fueconorg-3094	2	60	,	,	PUNCT
fueconorg-3094	2	61	serbia	serbia	PROPN
fueconorg-3094	2	62	2	2	NUM
fueconorg-3094	2	63	university	university	NOUN
fueconorg-3094	2	64	of	of	ADP
fueconorg-3094	2	65	kragujevac	kragujevac	PROPN
fueconorg-3094	2	66	,	,	PUNCT
fueconorg-3094	2	67	faculty	faculty	NOUN
fueconorg-3094	2	68	of	of	ADP
fueconorg-3094	2	69	economics	economic	NOUN
fueconorg-3094	2	70	,	,	PUNCT
fueconorg-3094	2	71	serbia	serbia	PROPN
fueconorg-3094	2	72	abstract	abstract	ADJ
fueconorg-3094	2	73	.	.	PUNCT
fueconorg-3094	3	1	investors	investor	NOUN
fueconorg-3094	3	2	and	and	CCONJ
fueconorg-3094	3	3	other	other	ADJ
fueconorg-3094	3	4	external	external	ADJ
fueconorg-3094	3	5	stakeholders	stakeholder	NOUN
fueconorg-3094	3	6	have	have	VERB
fueconorg-3094	3	7	more	more	ADJ
fueconorg-3094	3	8	confidence	confidence	NOUN
fueconorg-3094	3	9	in	in	ADP
fueconorg-3094	3	10	the	the	DET
fueconorg-3094	3	11	reliability	reliability	NOUN
fueconorg-3094	3	12	and	and	CCONJ
fueconorg-3094	3	13	quality	quality	NOUN
fueconorg-3094	3	14	of	of	ADP
fueconorg-3094	3	15	financial	financial	ADJ
fueconorg-3094	3	16	statements	statement	NOUN
fueconorg-3094	3	17	if	if	SCONJ
fueconorg-3094	3	18	they	they	PRON
fueconorg-3094	3	19	have	have	VERB
fueconorg-3094	3	20	information	information	NOUN
fueconorg-3094	3	21	that	that	SCONJ
fueconorg-3094	3	22	entities	entity	NOUN
fueconorg-3094	3	23	continuously	continuously	ADV
fueconorg-3094	3	24	carry	carry	VERB
fueconorg-3094	3	25	out	out	ADP
fueconorg-3094	3	26	preventive	preventive	ADJ
fueconorg-3094	3	27	and	and	CCONJ
fueconorg-3094	3	28	comprehensive	comprehensive	ADJ
fueconorg-3094	3	29	internal	internal	ADJ
fueconorg-3094	3	30	supervision	supervision	NOUN
fueconorg-3094	3	31	of	of	ADP
fueconorg-3094	3	32	financial	financial	ADJ
fueconorg-3094	3	33	statements	statement	NOUN
fueconorg-3094	3	34	.	.	PUNCT
fueconorg-3094	4	1	the	the	DET
fueconorg-3094	4	2	research	research	NOUN
fueconorg-3094	4	3	was	be	AUX
fueconorg-3094	4	4	carried	carry	VERB
fueconorg-3094	4	5	out	out	ADP
fueconorg-3094	4	6	with	with	ADP
fueconorg-3094	4	7	the	the	DET
fueconorg-3094	4	8	aim	aim	NOUN
fueconorg-3094	4	9	of	of	ADP
fueconorg-3094	4	10	identifying	identify	VERB
fueconorg-3094	4	11	factors	factor	NOUN
fueconorg-3094	4	12	that	that	PRON
fueconorg-3094	4	13	have	have	VERB
fueconorg-3094	4	14	a	a	DET
fueconorg-3094	4	15	direct	direct	ADJ
fueconorg-3094	4	16	impact	impact	NOUN
fueconorg-3094	4	17	on	on	ADP
fueconorg-3094	4	18	the	the	DET
fueconorg-3094	4	19	internal	internal	ADJ
fueconorg-3094	4	20	supervision	supervision	NOUN
fueconorg-3094	4	21	of	of	ADP
fueconorg-3094	4	22	financial	financial	ADJ
fueconorg-3094	4	23	statements	statement	NOUN
fueconorg-3094	4	24	.	.	PUNCT
fueconorg-3094	5	1	as	as	SCONJ
fueconorg-3094	5	2	the	the	DET
fueconorg-3094	5	3	key	key	ADJ
fueconorg-3094	5	4	predictors	predictor	NOUN
fueconorg-3094	5	5	of	of	ADP
fueconorg-3094	5	6	the	the	DET
fueconorg-3094	5	7	internal	internal	ADJ
fueconorg-3094	5	8	supervision	supervision	NOUN
fueconorg-3094	5	9	of	of	ADP
fueconorg-3094	5	10	financial	financial	ADJ
fueconorg-3094	5	11	statements	statement	NOUN
fueconorg-3094	5	12	in	in	ADP
fueconorg-3094	5	13	the	the	DET
fueconorg-3094	5	14	republic	republic	NOUN
fueconorg-3094	5	15	of	of	ADP
fueconorg-3094	5	16	serbia	serbia	PROPN
fueconorg-3094	5	17	,	,	PUNCT
fueconorg-3094	5	18	the	the	DET
fueconorg-3094	5	19	category	category	NOUN
fueconorg-3094	5	20	of	of	ADP
fueconorg-3094	5	21	entity	entity	NOUN
fueconorg-3094	5	22	,	,	PUNCT
fueconorg-3094	5	23	the	the	DET
fueconorg-3094	5	24	internal	internal	ADJ
fueconorg-3094	5	25	supervision	supervision	NOUN
fueconorg-3094	5	26	of	of	ADP
fueconorg-3094	5	27	the	the	DET
fueconorg-3094	5	28	compliance	compliance	NOUN
fueconorg-3094	5	29	of	of	ADP
fueconorg-3094	5	30	financial	financial	ADJ
fueconorg-3094	5	31	statements	statement	NOUN
fueconorg-3094	5	32	with	with	ADP
fueconorg-3094	5	33	the	the	DET
fueconorg-3094	5	34	regulations	regulation	NOUN
fueconorg-3094	5	35	,	,	PUNCT
fueconorg-3094	5	36	and	and	CCONJ
fueconorg-3094	5	37	the	the	DET
fueconorg-3094	5	38	internal	internal	ADJ
fueconorg-3094	5	39	supervision	supervision	NOUN
fueconorg-3094	5	40	of	of	ADP
fueconorg-3094	5	41	the	the	DET
fueconorg-3094	5	42	preparation	preparation	NOUN
fueconorg-3094	5	43	of	of	ADP
fueconorg-3094	5	44	financial	financial	ADJ
fueconorg-3094	5	45	statements	statement	NOUN
fueconorg-3094	5	46	have	have	AUX
fueconorg-3094	5	47	been	be	AUX
fueconorg-3094	5	48	identified	identify	VERB
fueconorg-3094	5	49	.	.	PUNCT
fueconorg-3094	6	1	two	two	NUM
fueconorg-3094	6	2	regression	regression	NOUN
fueconorg-3094	6	3	models	model	NOUN
fueconorg-3094	6	4	are	be	AUX
fueconorg-3094	6	5	also	also	ADV
fueconorg-3094	6	6	defined	define	VERB
fueconorg-3094	6	7	that	that	SCONJ
fueconorg-3094	6	8	best	good	ADJ
fueconorg-3094	6	9	describe	describe	VERB
fueconorg-3094	6	10	the	the	DET
fueconorg-3094	6	11	relationship	relationship	NOUN
fueconorg-3094	6	12	between	between	ADP
fueconorg-3094	6	13	the	the	DET
fueconorg-3094	6	14	observed	observed	ADJ
fueconorg-3094	6	15	phenomena	phenomenon	NOUN
fueconorg-3094	6	16	.	.	PUNCT
fueconorg-3094	7	1	key	key	ADJ
fueconorg-3094	7	2	words	word	NOUN
fueconorg-3094	7	3	:	:	PUNCT
fueconorg-3094	7	4	supervision	supervision	NOUN
fueconorg-3094	7	5	,	,	PUNCT
fueconorg-3094	7	6	financial	financial	ADJ
fueconorg-3094	7	7	statements	statement	NOUN
fueconorg-3094	7	8	,	,	PUNCT
fueconorg-3094	7	9	compliance	compliance	NOUN
fueconorg-3094	7	10	,	,	PUNCT
fueconorg-3094	7	11	preparation	preparation	NOUN
fueconorg-3094	7	12	,	,	PUNCT
fueconorg-3094	7	13	regulations	regulation	NOUN
fueconorg-3094	7	14	.	.	PUNCT
fueconorg-3094	8	1	jel	jel	PROPN
fueconorg-3094	8	2	classification	classification	NOUN
fueconorg-3094	8	3	:	:	PUNCT
fueconorg-3094	8	4	m41	m41	NUM
fueconorg-3094	8	5	,	,	PUNCT
fueconorg-3094	8	6	m42	m42	PROPN
fueconorg-3094	8	7	,	,	PUNCT
fueconorg-3094	8	8	m48	m48	PROPN
fueconorg-3094	8	9	.	.	PUNCT
fueconorg-3094	9	1	introduction	introduction	NOUN
fueconorg-3094	9	2	interpretation	interpretation	NOUN
fueconorg-3094	9	3	of	of	ADP
fueconorg-3094	9	4	supervision	supervision	NOUN
fueconorg-3094	9	5	is	be	AUX
fueconorg-3094	9	6	best	well	ADV
fueconorg-3094	9	7	described	describe	VERB
fueconorg-3094	9	8	by	by	ADP
fueconorg-3094	9	9	isaac	isaac	PROPN
fueconorg-3094	9	10	(	(	PUNCT
fueconorg-3094	9	11	1951	1951	NUM
fueconorg-3094	9	12	,	,	PUNCT
fueconorg-3094	9	13	7	7	NUM
fueconorg-3094	9	14	-	-	SYM
fueconorg-3094	9	15	9	9	NUM
fueconorg-3094	9	16	)	)	PUNCT
fueconorg-3094	9	17	,	,	PUNCT
fueconorg-3094	9	18	who	who	PRON
fueconorg-3094	9	19	after	after	ADP
fueconorg-3094	9	20	making	make	VERB
fueconorg-3094	9	21	an	an	DET
fueconorg-3094	9	22	etymologically	etymologically	ADV
fueconorg-3094	9	23	sharp	sharp	ADJ
fueconorg-3094	9	24	demarcation	demarcation	NOUN
fueconorg-3094	9	25	between	between	ADP
fueconorg-3094	9	26	the	the	DET
fueconorg-3094	9	27	terms	term	NOUN
fueconorg-3094	9	28	of	of	ADP
fueconorg-3094	9	29	audit	audit	NOUN
fueconorg-3094	9	30	,	,	PUNCT
fueconorg-3094	9	31	supervision	supervision	NOUN
fueconorg-3094	9	32	,	,	PUNCT
fueconorg-3094	9	33	surplus	surplus	NOUN
fueconorg-3094	9	34	and	and	CCONJ
fueconorg-3094	9	35	inspection	inspection	NOUN
fueconorg-3094	9	36	,	,	PUNCT
fueconorg-3094	9	37	concluded	conclude	VERB
fueconorg-3094	9	38	that	that	SCONJ
fueconorg-3094	9	39	they	they	PRON
fueconorg-3094	9	40	have	have	VERB
fueconorg-3094	9	41	to	to	PART
fueconorg-3094	9	42	complement	complement	VERB
fueconorg-3094	9	43	each	each	DET
fueconorg-3094	9	44	other	other	ADJ
fueconorg-3094	9	45	in	in	ADP
fueconorg-3094	9	46	order	order	NOUN
fueconorg-3094	9	47	to	to	PART
fueconorg-3094	9	48	achieve	achieve	VERB
fueconorg-3094	9	49	adequate	adequate	ADJ
fueconorg-3094	9	50	supervision	supervision	NOUN
fueconorg-3094	9	51	of	of	ADP
fueconorg-3094	9	52	entity	entity	NOUN
fueconorg-3094	9	53	.	.	PUNCT
fueconorg-3094	10	1	therefore	therefore	ADV
fueconorg-3094	10	2	,	,	PUNCT
fueconorg-3094	10	3	isaac	isaac	PROPN
fueconorg-3094	10	4	incorporates	incorporate	VERB
fueconorg-3094	10	5	audit	audit	NOUN
fueconorg-3094	10	6	,	,	PUNCT
fueconorg-3094	10	7	supervision	supervision	NOUN
fueconorg-3094	10	8	and	and	CCONJ
fueconorg-3094	10	9	inspection	inspection	NOUN
fueconorg-3094	10	10	under	under	ADP
fueconorg-3094	10	11	the	the	DET
fueconorg-3094	10	12	concept	concept	NOUN
fueconorg-3094	10	13	of	of	ADP
fueconorg-3094	10	14	"	"	PUNCT
fueconorg-3094	10	15	supervision	supervision	NOUN
fueconorg-3094	10	16	"	"	PUNCT
fueconorg-3094	10	17	.	.	PUNCT
fueconorg-3094	11	1	in	in	ADP
fueconorg-3094	11	2	this	this	DET
fueconorg-3094	11	3	paper	paper	NOUN
fueconorg-3094	11	4	,	,	PUNCT
fueconorg-3094	11	5	supervision	supervision	NOUN
fueconorg-3094	11	6	will	will	AUX
fueconorg-3094	11	7	be	be	AUX
fueconorg-3094	11	8	observed	observe	VERB
fueconorg-3094	11	9	under	under	ADP
fueconorg-3094	11	10	this	this	DET
fueconorg-3094	11	11	comprehensive	comprehensive	ADJ
fueconorg-3094	11	12	term	term	NOUN
fueconorg-3094	11	13	,	,	PUNCT
fueconorg-3094	11	14	but	but	CCONJ
fueconorg-3094	11	15	more	more	ADV
fueconorg-3094	11	16	closely	closely	ADV
fueconorg-3094	11	17	monitored	monitor	VERB
fueconorg-3094	11	18	–	–	PUNCT
fueconorg-3094	11	19	from	from	ADP
fueconorg-3094	11	20	the	the	DET
fueconorg-3094	11	21	aspect	aspect	NOUN
fueconorg-3094	11	22	of	of	ADP
fueconorg-3094	11	23	supervision	supervision	NOUN
fueconorg-3094	11	24	of	of	ADP
fueconorg-3094	11	25	financial	financial	ADJ
fueconorg-3094	11	26	statements	statement	NOUN
fueconorg-3094	11	27	.	.	PUNCT
fueconorg-3094	12	1	received	receive	VERB
fueconorg-3094	12	2	august	august	PROPN
fueconorg-3094	12	3	10	10	NUM
fueconorg-3094	12	4	,	,	PUNCT
fueconorg-3094	12	5	2017	2017	NUM
fueconorg-3094	12	6	/	/	PUNCT
fueconorg-3094	12	7	revised	revise	VERB
fueconorg-3094	12	8	november	november	PROPN
fueconorg-3094	12	9	11	11	NUM
fueconorg-3094	12	10	,	,	PUNCT
fueconorg-3094	12	11	2017	2017	NUM
fueconorg-3094	12	12	/	/	PUNCT
fueconorg-3094	12	13	accepted	accept	VERB
fueconorg-3094	12	14	november	november	PROPN
fueconorg-3094	12	15	20	20	NUM
fueconorg-3094	12	16	,	,	PUNCT
fueconorg-3094	12	17	2017	2017	NUM
fueconorg-3094	12	18	corresponding	correspond	VERB
fueconorg-3094	12	19	author	author	NOUN
fueconorg-3094	12	20	:	:	PUNCT
fueconorg-3094	12	21	sunčica	sunčica	PROPN
fueconorg-3094	12	22	milutinović	milutinović	PROPN
fueconorg-3094	12	23	university	university	PROPN
fueconorg-3094	12	24	of	of	ADP
fueconorg-3094	12	25	novi	novi	PROPN
fueconorg-3094	12	26	sad	sad	PROPN
fueconorg-3094	12	27	,	,	PUNCT
fueconorg-3094	12	28	faculty	faculty	NOUN
fueconorg-3094	12	29	of	of	ADP
fueconorg-3094	12	30	economics	economic	NOUN
fueconorg-3094	12	31	in	in	ADP
fueconorg-3094	12	32	subotica	subotica	PROPN
fueconorg-3094	12	33	,	,	PUNCT
fueconorg-3094	12	34	segedinski	segedinski	NOUN
fueconorg-3094	12	35	put	put	VERB
fueconorg-3094	12	36	9	9	NUM
fueconorg-3094	12	37	-	-	SYM
fueconorg-3094	12	38	11	11	NUM
fueconorg-3094	12	39	,	,	PUNCT
fueconorg-3094	12	40	24000	24000	NUM
fueconorg-3094	12	41	subotica	subotica	NOUN
fueconorg-3094	12	42	,	,	PUNCT
fueconorg-3094	12	43	serbia	serbia	PROPN
fueconorg-3094	12	44	e	e	NOUN
fueconorg-3094	12	45	-	-	NOUN
fueconorg-3094	12	46	mail	mail	NOUN
fueconorg-3094	12	47	:	:	PUNCT
fueconorg-3094	12	48	suncica@ef.uns.ac.rs	suncica@ef.uns.ac.r	VERB
fueconorg-3094	12	49	30	30	NUM
fueconorg-3094	12	50	s.	s.	PROPN
fueconorg-3094	12	51	milutinović	milutinović	PROPN
fueconorg-3094	12	52	,	,	PUNCT
fueconorg-3094	12	53	i.	i.	PROPN
fueconorg-3094	12	54	medved	medved	PROPN
fueconorg-3094	12	55	,	,	PUNCT
fueconorg-3094	12	56	d.	d.	PROPN
fueconorg-3094	12	57	dimitrijević	dimitrijević	VERB
fueconorg-3094	12	58	although	although	SCONJ
fueconorg-3094	12	59	the	the	DET
fueconorg-3094	12	60	supervision	supervision	NOUN
fueconorg-3094	12	61	of	of	ADP
fueconorg-3094	12	62	financial	financial	ADJ
fueconorg-3094	12	63	statements	statement	NOUN
fueconorg-3094	12	64	significantly	significantly	ADV
fueconorg-3094	12	65	improves	improve	VERB
fueconorg-3094	12	66	their	their	PRON
fueconorg-3094	12	67	quality	quality	NOUN
fueconorg-3094	12	68	and	and	CCONJ
fueconorg-3094	12	69	supervision	supervision	NOUN
fueconorg-3094	12	70	is	be	AUX
fueconorg-3094	12	71	the	the	DET
fueconorg-3094	12	72	best	good	ADJ
fueconorg-3094	12	73	basis	basis	NOUN
fueconorg-3094	12	74	for	for	ADP
fueconorg-3094	12	75	risk	risk	NOUN
fueconorg-3094	12	76	management	management	NOUN
fueconorg-3094	12	77	in	in	ADP
fueconorg-3094	12	78	the	the	DET
fueconorg-3094	12	79	financial	financial	ADJ
fueconorg-3094	12	80	reporting	reporting	NOUN
fueconorg-3094	12	81	domain	domain	NOUN
fueconorg-3094	12	82	,	,	PUNCT
fueconorg-3094	12	83	absolute	absolute	ADJ
fueconorg-3094	12	84	assurance	assurance	NOUN
fueconorg-3094	12	85	in	in	ADP
fueconorg-3094	12	86	the	the	DET
fueconorg-3094	12	87	reliability	reliability	NOUN
fueconorg-3094	12	88	and	and	CCONJ
fueconorg-3094	12	89	quality	quality	NOUN
fueconorg-3094	12	90	of	of	ADP
fueconorg-3094	12	91	financial	financial	ADJ
fueconorg-3094	12	92	statements	statement	NOUN
fueconorg-3094	12	93	is	be	AUX
fueconorg-3094	12	94	not	not	PART
fueconorg-3094	12	95	possible	possible	ADJ
fueconorg-3094	12	96	,	,	PUNCT
fueconorg-3094	12	97	because	because	SCONJ
fueconorg-3094	12	98	supervision	supervision	NOUN
fueconorg-3094	12	99	is	be	AUX
fueconorg-3094	12	100	a	a	DET
fueconorg-3094	12	101	process	process	NOUN
fueconorg-3094	12	102	whose	whose	DET
fueconorg-3094	12	103	planning	planning	NOUN
fueconorg-3094	12	104	,	,	PUNCT
fueconorg-3094	12	105	creation	creation	NOUN
fueconorg-3094	12	106	,	,	PUNCT
fueconorg-3094	12	107	implementation	implementation	NOUN
fueconorg-3094	12	108	,	,	PUNCT
fueconorg-3094	12	109	monitoring	monitoring	NOUN
fueconorg-3094	12	110	and	and	CCONJ
fueconorg-3094	12	111	reporting	reporting	NOUN
fueconorg-3094	12	112	is	be	AUX
fueconorg-3094	12	113	under	under	ADP
fueconorg-3094	12	114	the	the	DET
fueconorg-3094	12	115	influence	influence	NOUN
fueconorg-3094	12	116	of	of	ADP
fueconorg-3094	12	117	a	a	DET
fueconorg-3094	12	118	human	human	ADJ
fueconorg-3094	12	119	factor	factor	NOUN
fueconorg-3094	12	120	.	.	PUNCT
fueconorg-3094	13	1	since	since	SCONJ
fueconorg-3094	13	2	people	people	NOUN
fueconorg-3094	13	3	make	make	VERB
fueconorg-3094	13	4	the	the	DET
fueconorg-3094	13	5	most	most	ADV
fueconorg-3094	13	6	important	important	ADJ
fueconorg-3094	13	7	element	element	NOUN
fueconorg-3094	13	8	of	of	ADP
fueconorg-3094	13	9	the	the	DET
fueconorg-3094	13	10	supervision	supervision	NOUN
fueconorg-3094	13	11	environment	environment	NOUN
fueconorg-3094	13	12	,	,	PUNCT
fueconorg-3094	13	13	assurances	assurance	NOUN
fueconorg-3094	13	14	can	can	AUX
fueconorg-3094	13	15	be	be	AUX
fueconorg-3094	13	16	qualified	qualify	VERB
fueconorg-3094	13	17	exclusively	exclusively	ADV
fueconorg-3094	13	18	as	as	ADP
fueconorg-3094	13	19	"	"	PUNCT
fueconorg-3094	13	20	reasonable	reasonable	ADJ
fueconorg-3094	13	21	"	"	PUNCT
fueconorg-3094	13	22	(	(	PUNCT
fueconorg-3094	13	23	dmitrović	dmitrović	NOUN
fueconorg-3094	13	24	&	&	CCONJ
fueconorg-3094	13	25	milutinović	milutinović	PROPN
fueconorg-3094	13	26	,	,	PUNCT
fueconorg-3094	13	27	2011	2011	NUM
fueconorg-3094	13	28	)	)	PUNCT
fueconorg-3094	13	29	.	.	PUNCT
fueconorg-3094	14	1	this	this	PRON
fueconorg-3094	14	2	is	be	AUX
fueconorg-3094	14	3	the	the	DET
fueconorg-3094	14	4	initial	initial	ADJ
fueconorg-3094	14	5	deficiency	deficiency	NOUN
fueconorg-3094	14	6	of	of	ADP
fueconorg-3094	14	7	the	the	DET
fueconorg-3094	14	8	supervision	supervision	NOUN
fueconorg-3094	14	9	over	over	ADP
fueconorg-3094	14	10	financial	financial	ADJ
fueconorg-3094	14	11	statements	statement	NOUN
fueconorg-3094	14	12	.	.	PUNCT
fueconorg-3094	15	1	within	within	ADP
fueconorg-3094	15	2	the	the	DET
fueconorg-3094	15	3	framework	framework	NOUN
fueconorg-3094	15	4	of	of	ADP
fueconorg-3094	15	5	this	this	DET
fueconorg-3094	15	6	paper	paper	NOUN
fueconorg-3094	15	7	,	,	PUNCT
fueconorg-3094	15	8	internal	internal	ADJ
fueconorg-3094	15	9	supervision	supervision	NOUN
fueconorg-3094	15	10	(	(	PUNCT
fueconorg-3094	15	11	of	of	ADP
fueconorg-3094	15	12	the	the	DET
fueconorg-3094	15	13	preparation	preparation	NOUN
fueconorg-3094	15	14	of	of	ADP
fueconorg-3094	15	15	financial	financial	ADJ
fueconorg-3094	15	16	statements	statement	NOUN
fueconorg-3094	15	17	,	,	PUNCT
fueconorg-3094	15	18	and	and	CCONJ
fueconorg-3094	15	19	of	of	ADP
fueconorg-3094	15	20	the	the	DET
fueconorg-3094	15	21	compliance	compliance	NOUN
fueconorg-3094	15	22	of	of	ADP
fueconorg-3094	15	23	financial	financial	ADJ
fueconorg-3094	15	24	statements	statement	NOUN
fueconorg-3094	15	25	with	with	ADP
fueconorg-3094	15	26	regulations	regulation	NOUN
fueconorg-3094	15	27	)	)	PUNCT
fueconorg-3094	15	28	is	be	AUX
fueconorg-3094	15	29	the	the	DET
fueconorg-3094	15	30	process	process	NOUN
fueconorg-3094	15	31	carried	carry	VERB
fueconorg-3094	15	32	out	out	ADP
fueconorg-3094	15	33	by	by	ADP
fueconorg-3094	15	34	internal	internal	ADJ
fueconorg-3094	15	35	bodies	body	NOUN
fueconorg-3094	15	36	in	in	ADP
fueconorg-3094	15	37	entity	entity	NOUN
fueconorg-3094	15	38	,	,	PUNCT
fueconorg-3094	15	39	such	such	ADJ
fueconorg-3094	15	40	as	as	ADP
fueconorg-3094	15	41	supervisory	supervisory	ADJ
fueconorg-3094	15	42	boards	board	NOUN
fueconorg-3094	15	43	,	,	PUNCT
fueconorg-3094	15	44	internal	internal	ADJ
fueconorg-3094	15	45	auditors	auditor	NOUN
fueconorg-3094	15	46	,	,	PUNCT
fueconorg-3094	15	47	and	and	CCONJ
fueconorg-3094	15	48	others	other	NOUN
fueconorg-3094	15	49	.	.	PUNCT
fueconorg-3094	16	1	in	in	ADP
fueconorg-3094	16	2	the	the	DET
fueconorg-3094	16	3	scope	scope	NOUN
fueconorg-3094	16	4	of	of	ADP
fueconorg-3094	16	5	this	this	DET
fueconorg-3094	16	6	paper	paper	NOUN
fueconorg-3094	16	7	,	,	PUNCT
fueconorg-3094	16	8	external	external	ADJ
fueconorg-3094	16	9	supervision	supervision	NOUN
fueconorg-3094	16	10	(	(	PUNCT
fueconorg-3094	16	11	of	of	ADP
fueconorg-3094	16	12	the	the	DET
fueconorg-3094	16	13	preparation	preparation	NOUN
fueconorg-3094	16	14	of	of	ADP
fueconorg-3094	16	15	financial	financial	ADJ
fueconorg-3094	16	16	statements	statement	NOUN
fueconorg-3094	16	17	,	,	PUNCT
fueconorg-3094	16	18	and	and	CCONJ
fueconorg-3094	16	19	of	of	ADP
fueconorg-3094	16	20	the	the	DET
fueconorg-3094	16	21	compliance	compliance	NOUN
fueconorg-3094	16	22	of	of	ADP
fueconorg-3094	16	23	financial	financial	ADJ
fueconorg-3094	16	24	statements	statement	NOUN
fueconorg-3094	16	25	with	with	ADP
fueconorg-3094	16	26	regulations	regulation	NOUN
fueconorg-3094	16	27	)	)	PUNCT
fueconorg-3094	16	28	is	be	AUX
fueconorg-3094	16	29	the	the	DET
fueconorg-3094	16	30	process	process	NOUN
fueconorg-3094	16	31	carried	carry	VERB
fueconorg-3094	16	32	out	out	ADP
fueconorg-3094	16	33	by	by	ADP
fueconorg-3094	16	34	the	the	DET
fueconorg-3094	16	35	government	government	NOUN
fueconorg-3094	16	36	's	's	PART
fueconorg-3094	16	37	supervisory	supervisory	ADJ
fueconorg-3094	16	38	and	and	CCONJ
fueconorg-3094	16	39	regulatory	regulatory	ADJ
fueconorg-3094	16	40	bodies	body	NOUN
fueconorg-3094	16	41	in	in	ADP
fueconorg-3094	16	42	the	the	DET
fueconorg-3094	16	43	field	field	NOUN
fueconorg-3094	16	44	of	of	ADP
fueconorg-3094	16	45	accounting	accounting	NOUN
fueconorg-3094	16	46	,	,	PUNCT
fueconorg-3094	16	47	which	which	PRON
fueconorg-3094	16	48	include	include	VERB
fueconorg-3094	16	49	:	:	PUNCT
fueconorg-3094	16	50	department	department	NOUN
fueconorg-3094	16	51	for	for	ADP
fueconorg-3094	16	52	financial	financial	ADJ
fueconorg-3094	16	53	system	system	NOUN
fueconorg-3094	16	54	of	of	ADP
fueconorg-3094	16	55	the	the	DET
fueconorg-3094	16	56	ministry	ministry	PROPN
fueconorg-3094	16	57	of	of	ADP
fueconorg-3094	16	58	finance	finance	PROPN
fueconorg-3094	16	59	,	,	PUNCT
fueconorg-3094	16	60	the	the	DET
fueconorg-3094	16	61	national	national	ADJ
fueconorg-3094	16	62	commission	commission	PROPN
fueconorg-3094	16	63	for	for	ADP
fueconorg-3094	16	64	accounting	accounting	NOUN
fueconorg-3094	16	65	,	,	PUNCT
fueconorg-3094	16	66	and	and	CCONJ
fueconorg-3094	16	67	tax	tax	NOUN
fueconorg-3094	16	68	administration	administration	NOUN
fueconorg-3094	16	69	(	(	PUNCT
fueconorg-3094	16	70	milutinović	milutinović	PROPN
fueconorg-3094	16	71	&	&	CCONJ
fueconorg-3094	16	72	medved	medve	VERB
fueconorg-3094	16	73	,	,	PUNCT
fueconorg-3094	16	74	2017	2017	NUM
fueconorg-3094	16	75	,	,	PUNCT
fueconorg-3094	16	76	pp	pp	ADJ
fueconorg-3094	16	77	.	.	PUNCT
fueconorg-3094	17	1	102	102	NUM
fueconorg-3094	17	2	-	-	SYM
fueconorg-3094	17	3	104	104	NUM
fueconorg-3094	17	4	)	)	PUNCT
fueconorg-3094	17	5	.	.	PUNCT
fueconorg-3094	18	1	external	external	ADJ
fueconorg-3094	18	2	supervision	supervision	NOUN
fueconorg-3094	18	3	in	in	ADP
fueconorg-3094	18	4	the	the	DET
fueconorg-3094	18	5	questionnaire	questionnaire	NOUN
fueconorg-3094	18	6	is	be	AUX
fueconorg-3094	18	7	defined	define	VERB
fueconorg-3094	18	8	as	as	ADP
fueconorg-3094	18	9	an	an	DET
fueconorg-3094	18	10	oversight	oversight	NOUN
fueconorg-3094	18	11	performed	perform	VERB
fueconorg-3094	18	12	by	by	ADP
fueconorg-3094	18	13	an	an	DET
fueconorg-3094	18	14	external	external	ADJ
fueconorg-3094	18	15	body	body	NOUN
fueconorg-3094	18	16	outside	outside	ADP
fueconorg-3094	18	17	entity	entity	NOUN
fueconorg-3094	18	18	,	,	PUNCT
fueconorg-3094	18	19	without	without	ADP
fueconorg-3094	18	20	being	be	AUX
fueconorg-3094	18	21	an	an	DET
fueconorg-3094	18	22	external	external	ADJ
fueconorg-3094	18	23	auditor	auditor	NOUN
fueconorg-3094	18	24	.	.	PUNCT
fueconorg-3094	19	1	the	the	DET
fueconorg-3094	19	2	research	research	NOUN
fueconorg-3094	19	3	with	with	ADP
fueconorg-3094	19	4	the	the	DET
fueconorg-3094	19	5	aim	aim	NOUN
fueconorg-3094	19	6	of	of	ADP
fueconorg-3094	19	7	identifying	identify	VERB
fueconorg-3094	19	8	the	the	DET
fueconorg-3094	19	9	predictors	predictor	NOUN
fueconorg-3094	19	10	of	of	ADP
fueconorg-3094	19	11	internal	internal	ADJ
fueconorg-3094	19	12	supervision	supervision	NOUN
fueconorg-3094	19	13	of	of	ADP
fueconorg-3094	19	14	financial	financial	ADJ
fueconorg-3094	19	15	statements	statement	NOUN
fueconorg-3094	19	16	in	in	ADP
fueconorg-3094	19	17	the	the	DET
fueconorg-3094	19	18	republic	republic	NOUN
fueconorg-3094	19	19	of	of	ADP
fueconorg-3094	19	20	serbia	serbia	PROPN
fueconorg-3094	19	21	,	,	PUNCT
fueconorg-3094	19	22	according	accord	VERB
fueconorg-3094	19	23	to	to	ADP
fueconorg-3094	19	24	the	the	DET
fueconorg-3094	19	25	authors	author	NOUN
fueconorg-3094	19	26	’	’	PART
fueconorg-3094	19	27	knowledge	knowledge	NOUN
fueconorg-3094	19	28	,	,	PUNCT
fueconorg-3094	19	29	has	have	AUX
fueconorg-3094	19	30	not	not	PART
fueconorg-3094	19	31	been	be	AUX
fueconorg-3094	19	32	carried	carry	VERB
fueconorg-3094	19	33	out	out	ADP
fueconorg-3094	19	34	so	so	ADV
fueconorg-3094	19	35	far	far	ADV
fueconorg-3094	19	36	in	in	ADP
fueconorg-3094	19	37	domicile	domicile	NOUN
fueconorg-3094	19	38	conditions	condition	NOUN
fueconorg-3094	19	39	.	.	PUNCT
fueconorg-3094	20	1	the	the	DET
fueconorg-3094	20	2	specific	specific	ADJ
fueconorg-3094	20	3	goal	goal	NOUN
fueconorg-3094	20	4	of	of	ADP
fueconorg-3094	20	5	the	the	DET
fueconorg-3094	20	6	research	research	NOUN
fueconorg-3094	20	7	in	in	ADP
fueconorg-3094	20	8	this	this	DET
fueconorg-3094	20	9	paper	paper	NOUN
fueconorg-3094	20	10	could	could	AUX
fueconorg-3094	20	11	be	be	AUX
fueconorg-3094	20	12	set	set	VERB
fueconorg-3094	20	13	in	in	ADP
fueconorg-3094	20	14	the	the	DET
fueconorg-3094	20	15	form	form	NOUN
fueconorg-3094	20	16	of	of	ADP
fueconorg-3094	20	17	two	two	NUM
fueconorg-3094	20	18	research	research	NOUN
fueconorg-3094	20	19	questions	question	NOUN
fueconorg-3094	20	20	:	:	PUNCT
fueconorg-3094	20	21	what	what	DET
fueconorg-3094	20	22	factors	factor	NOUN
fueconorg-3094	20	23	predict	predict	VERB
fueconorg-3094	20	24	the	the	DET
fueconorg-3094	20	25	probability	probability	NOUN
fueconorg-3094	20	26	that	that	SCONJ
fueconorg-3094	20	27	internal	internal	ADJ
fueconorg-3094	20	28	bodies	body	NOUN
fueconorg-3094	20	29	in	in	ADP
fueconorg-3094	20	30	entity	entity	NOUN
fueconorg-3094	20	31	will	will	AUX
fueconorg-3094	20	32	monitor	monitor	VERB
fueconorg-3094	20	33	the	the	DET
fueconorg-3094	20	34	preparation	preparation	NOUN
fueconorg-3094	20	35	of	of	ADP
fueconorg-3094	20	36	financial	financial	ADJ
fueconorg-3094	20	37	statements	statement	NOUN
fueconorg-3094	20	38	?	?	PUNCT
fueconorg-3094	21	1	what	what	PRON
fueconorg-3094	21	2	factors	factor	NOUN
fueconorg-3094	21	3	predict	predict	VERB
fueconorg-3094	21	4	the	the	DET
fueconorg-3094	21	5	probability	probability	NOUN
fueconorg-3094	21	6	that	that	SCONJ
fueconorg-3094	21	7	internal	internal	ADJ
fueconorg-3094	21	8	bodies	body	NOUN
fueconorg-3094	21	9	in	in	ADP
fueconorg-3094	21	10	entity	entity	NOUN
fueconorg-3094	21	11	will	will	AUX
fueconorg-3094	21	12	monitor	monitor	VERB
fueconorg-3094	21	13	the	the	DET
fueconorg-3094	21	14	compliance	compliance	NOUN
fueconorg-3094	21	15	of	of	ADP
fueconorg-3094	21	16	financial	financial	ADJ
fueconorg-3094	21	17	statements	statement	NOUN
fueconorg-3094	21	18	with	with	ADP
fueconorg-3094	21	19	regulations	regulation	NOUN
fueconorg-3094	21	20	?	?	PUNCT
fueconorg-3094	22	1	the	the	DET
fueconorg-3094	22	2	results	result	NOUN
fueconorg-3094	22	3	of	of	ADP
fueconorg-3094	22	4	the	the	DET
fueconorg-3094	22	5	research	research	NOUN
fueconorg-3094	22	6	are	be	AUX
fueconorg-3094	22	7	significant	significant	ADJ
fueconorg-3094	22	8	for	for	ADP
fueconorg-3094	22	9	the	the	DET
fueconorg-3094	22	10	reason	reason	NOUN
fueconorg-3094	22	11	that	that	PRON
fueconorg-3094	22	12	the	the	DET
fueconorg-3094	22	13	creators	creator	NOUN
fueconorg-3094	22	14	of	of	ADP
fueconorg-3094	22	15	the	the	DET
fueconorg-3094	22	16	national	national	ADJ
fueconorg-3094	22	17	financial	financial	ADJ
fueconorg-3094	22	18	reporting	reporting	NOUN
fueconorg-3094	22	19	system	system	NOUN
fueconorg-3094	22	20	and	and	CCONJ
fueconorg-3094	22	21	the	the	DET
fueconorg-3094	22	22	regulatory	regulatory	ADJ
fueconorg-3094	22	23	framework	framework	NOUN
fueconorg-3094	22	24	can	can	AUX
fueconorg-3094	22	25	be	be	AUX
fueconorg-3094	22	26	in	in	ADP
fueconorg-3094	22	27	this	this	DET
fueconorg-3094	22	28	way	way	NOUN
fueconorg-3094	22	29	informed	inform	VERB
fueconorg-3094	22	30	about	about	ADP
fueconorg-3094	22	31	the	the	DET
fueconorg-3094	22	32	"	"	PUNCT
fueconorg-3094	22	33	situation	situation	NOUN
fueconorg-3094	22	34	on	on	ADP
fueconorg-3094	22	35	the	the	DET
fueconorg-3094	22	36	ground	ground	NOUN
fueconorg-3094	22	37	"	"	PUNCT
fueconorg-3094	22	38	through	through	ADP
fueconorg-3094	22	39	the	the	DET
fueconorg-3094	22	40	results	result	NOUN
fueconorg-3094	22	41	presented	present	VERB
fueconorg-3094	22	42	in	in	ADP
fueconorg-3094	22	43	this	this	DET
fueconorg-3094	22	44	paper	paper	NOUN
fueconorg-3094	22	45	.	.	PUNCT
fueconorg-3094	23	1	timely	timely	ADJ
fueconorg-3094	23	2	feedback	feedback	NOUN
fueconorg-3094	23	3	from	from	ADP
fueconorg-3094	23	4	practice	practice	NOUN
fueconorg-3094	23	5	is	be	AUX
fueconorg-3094	23	6	a	a	DET
fueconorg-3094	23	7	key	key	ADJ
fueconorg-3094	23	8	determinant	determinant	NOUN
fueconorg-3094	23	9	of	of	ADP
fueconorg-3094	23	10	well	well	ADV
fueconorg-3094	23	11	-	-	PUNCT
fueconorg-3094	23	12	created	create	VERB
fueconorg-3094	23	13	both	both	PRON
fueconorg-3094	23	14	legislation	legislation	NOUN
fueconorg-3094	23	15	and	and	CCONJ
fueconorg-3094	23	16	internal	internal	ADJ
fueconorg-3094	23	17	regulation	regulation	NOUN
fueconorg-3094	23	18	,	,	PUNCT
fueconorg-3094	23	19	and	and	CCONJ
fueconorg-3094	23	20	this	this	DET
fueconorg-3094	23	21	research	research	NOUN
fueconorg-3094	23	22	is	be	AUX
fueconorg-3094	23	23	not	not	PART
fueconorg-3094	23	24	significant	significant	ADJ
fueconorg-3094	23	25	only	only	ADV
fueconorg-3094	23	26	for	for	ADP
fueconorg-3094	23	27	the	the	DET
fueconorg-3094	23	28	above	above	ADV
fueconorg-3094	23	29	-	-	PUNCT
fueconorg-3094	23	30	mentioned	mention	VERB
fueconorg-3094	23	31	creators	creator	NOUN
fueconorg-3094	23	32	,	,	PUNCT
fueconorg-3094	23	33	but	but	CCONJ
fueconorg-3094	23	34	also	also	ADV
fueconorg-3094	23	35	for	for	ADP
fueconorg-3094	23	36	members	member	NOUN
fueconorg-3094	23	37	of	of	ADP
fueconorg-3094	23	38	the	the	DET
fueconorg-3094	23	39	accounting	accounting	NOUN
fueconorg-3094	23	40	profession	profession	NOUN
fueconorg-3094	23	41	,	,	PUNCT
fueconorg-3094	23	42	supervisory	supervisory	ADJ
fueconorg-3094	23	43	authorities	authority	NOUN
fueconorg-3094	23	44	and	and	CCONJ
fueconorg-3094	23	45	management	management	NOUN
fueconorg-3094	23	46	bodies	body	NOUN
fueconorg-3094	23	47	in	in	ADP
fueconorg-3094	23	48	entity	entity	NOUN
fueconorg-3094	23	49	.	.	PUNCT
fueconorg-3094	24	1	originality	originality	NOUN
fueconorg-3094	24	2	of	of	ADP
fueconorg-3094	24	3	paper	paper	NOUN
fueconorg-3094	24	4	is	be	AUX
fueconorg-3094	24	5	reflected	reflect	VERB
fueconorg-3094	24	6	in	in	ADP
fueconorg-3094	24	7	the	the	DET
fueconorg-3094	24	8	fact	fact	NOUN
fueconorg-3094	24	9	that	that	SCONJ
fueconorg-3094	24	10	similar	similar	ADJ
fueconorg-3094	24	11	studies	study	NOUN
fueconorg-3094	24	12	have	have	AUX
fueconorg-3094	24	13	not	not	PART
fueconorg-3094	24	14	yet	yet	ADV
fueconorg-3094	24	15	been	be	AUX
fueconorg-3094	24	16	implemented	implement	VERB
fueconorg-3094	24	17	in	in	ADP
fueconorg-3094	24	18	domestic	domestic	ADJ
fueconorg-3094	24	19	practice	practice	NOUN
fueconorg-3094	24	20	.	.	PUNCT
fueconorg-3094	25	1	the	the	DET
fueconorg-3094	25	2	importance	importance	NOUN
fueconorg-3094	25	3	of	of	ADP
fueconorg-3094	25	4	the	the	DET
fueconorg-3094	25	5	research	research	NOUN
fueconorg-3094	25	6	is	be	AUX
fueconorg-3094	25	7	undeniable	undeniable	ADJ
fueconorg-3094	25	8	,	,	PUNCT
fueconorg-3094	25	9	given	give	VERB
fueconorg-3094	25	10	the	the	DET
fueconorg-3094	25	11	fact	fact	NOUN
fueconorg-3094	25	12	that	that	SCONJ
fueconorg-3094	25	13	the	the	DET
fueconorg-3094	25	14	area	area	NOUN
fueconorg-3094	25	15	of	of	ADP
fueconorg-3094	25	16	financial	financial	ADJ
fueconorg-3094	25	17	reporting	reporting	NOUN
fueconorg-3094	25	18	is	be	AUX
fueconorg-3094	25	19	very	very	ADV
fueconorg-3094	25	20	dynamic	dynamic	ADJ
fueconorg-3094	25	21	in	in	ADP
fueconorg-3094	25	22	terms	term	NOUN
fueconorg-3094	25	23	of	of	ADP
fueconorg-3094	25	24	frequent	frequent	ADJ
fueconorg-3094	25	25	changes	change	NOUN
fueconorg-3094	25	26	of	of	ADP
fueconorg-3094	25	27	regulations	regulation	NOUN
fueconorg-3094	25	28	,	,	PUNCT
fueconorg-3094	25	29	both	both	CCONJ
fueconorg-3094	25	30	professional	professional	ADJ
fueconorg-3094	25	31	and	and	CCONJ
fueconorg-3094	25	32	legislation	legislation	NOUN
fueconorg-3094	25	33	regulation	regulation	NOUN
fueconorg-3094	25	34	.	.	PUNCT
fueconorg-3094	26	1	in	in	ADP
fueconorg-3094	26	2	order	order	NOUN
fueconorg-3094	26	3	to	to	PART
fueconorg-3094	26	4	timely	timely	ADV
fueconorg-3094	26	5	observe	observe	VERB
fueconorg-3094	26	6	novelties	novelty	NOUN
fueconorg-3094	26	7	and	and	CCONJ
fueconorg-3094	26	8	effects	effect	NOUN
fueconorg-3094	26	9	of	of	ADP
fueconorg-3094	26	10	changes	change	NOUN
fueconorg-3094	26	11	in	in	ADP
fueconorg-3094	26	12	this	this	DET
fueconorg-3094	26	13	area	area	NOUN
fueconorg-3094	26	14	,	,	PUNCT
fueconorg-3094	26	15	constant	constant	ADJ
fueconorg-3094	26	16	research	research	NOUN
fueconorg-3094	26	17	is	be	AUX
fueconorg-3094	26	18	necessary	necessary	ADJ
fueconorg-3094	26	19	,	,	PUNCT
fueconorg-3094	26	20	especially	especially	ADV
fueconorg-3094	26	21	in	in	ADP
fueconorg-3094	26	22	the	the	DET
fueconorg-3094	26	23	domestic	domestic	ADJ
fueconorg-3094	26	24	practice	practice	NOUN
fueconorg-3094	26	25	as	as	SCONJ
fueconorg-3094	26	26	it	it	PRON
fueconorg-3094	26	27	unjustifiably	unjustifiably	ADV
fueconorg-3094	26	28	lacks	lack	VERB
fueconorg-3094	26	29	this	this	DET
fueconorg-3094	26	30	type	type	NOUN
fueconorg-3094	26	31	of	of	ADP
fueconorg-3094	26	32	research	research	NOUN
fueconorg-3094	26	33	.	.	PUNCT
fueconorg-3094	27	1	on	on	ADP
fueconorg-3094	27	2	the	the	DET
fueconorg-3094	27	3	other	other	ADJ
fueconorg-3094	27	4	hand	hand	NOUN
fueconorg-3094	27	5	,	,	PUNCT
fueconorg-3094	27	6	research	research	NOUN
fueconorg-3094	27	7	results	result	NOUN
fueconorg-3094	27	8	are	be	AUX
fueconorg-3094	27	9	an	an	DET
fueconorg-3094	27	10	important	important	ADJ
fueconorg-3094	27	11	source	source	NOUN
fueconorg-3094	27	12	of	of	ADP
fueconorg-3094	27	13	information	information	NOUN
fueconorg-3094	27	14	before	before	ADP
fueconorg-3094	27	15	the	the	DET
fueconorg-3094	27	16	planned	plan	VERB
fueconorg-3094	27	17	improvement	improvement	NOUN
fueconorg-3094	27	18	of	of	ADP
fueconorg-3094	27	19	the	the	DET
fueconorg-3094	27	20	financial	financial	ADJ
fueconorg-3094	27	21	reporting	reporting	NOUN
fueconorg-3094	27	22	system	system	NOUN
fueconorg-3094	27	23	and	and	CCONJ
fueconorg-3094	27	24	the	the	DET
fueconorg-3094	27	25	improvement	improvement	NOUN
fueconorg-3094	27	26	of	of	ADP
fueconorg-3094	27	27	existing	exist	VERB
fueconorg-3094	27	28	regulations	regulation	NOUN
fueconorg-3094	27	29	in	in	ADP
fueconorg-3094	27	30	the	the	DET
fueconorg-3094	27	31	republic	republic	NOUN
fueconorg-3094	27	32	of	of	ADP
fueconorg-3094	27	33	serbia	serbia	PROPN
fueconorg-3094	27	34	.	.	PUNCT
fueconorg-3094	28	1	the	the	DET
fueconorg-3094	28	2	limitation	limitation	NOUN
fueconorg-3094	28	3	of	of	ADP
fueconorg-3094	28	4	the	the	DET
fueconorg-3094	28	5	paper	paper	NOUN
fueconorg-3094	28	6	of	of	ADP
fueconorg-3094	28	7	an	an	DET
fueconorg-3094	28	8	objective	objective	ADJ
fueconorg-3094	28	9	nature	nature	NOUN
fueconorg-3094	28	10	is	be	AUX
fueconorg-3094	28	11	the	the	DET
fueconorg-3094	28	12	lack	lack	NOUN
fueconorg-3094	28	13	of	of	ADP
fueconorg-3094	28	14	similar	similar	ADJ
fueconorg-3094	28	15	research	research	NOUN
fueconorg-3094	28	16	in	in	ADP
fueconorg-3094	28	17	the	the	DET
fueconorg-3094	28	18	country	country	NOUN
fueconorg-3094	28	19	and	and	CCONJ
fueconorg-3094	28	20	the	the	DET
fueconorg-3094	28	21	region	region	NOUN
fueconorg-3094	28	22	in	in	ADP
fueconorg-3094	28	23	order	order	NOUN
fueconorg-3094	28	24	to	to	PART
fueconorg-3094	28	25	do	do	AUX
fueconorg-3094	28	26	parallel	parallel	VERB
fueconorg-3094	28	27	analysis	analysis	NOUN
fueconorg-3094	28	28	and	and	CCONJ
fueconorg-3094	28	29	get	get	VERB
fueconorg-3094	28	30	a	a	DET
fueconorg-3094	28	31	wider	wide	ADJ
fueconorg-3094	28	32	picture	picture	NOUN
fueconorg-3094	28	33	of	of	ADP
fueconorg-3094	28	34	this	this	DET
fueconorg-3094	28	35	problem	problem	NOUN
fueconorg-3094	28	36	.	.	PUNCT
fueconorg-3094	29	1	the	the	DET
fueconorg-3094	29	2	limitation	limitation	NOUN
fueconorg-3094	29	3	of	of	ADP
fueconorg-3094	29	4	the	the	DET
fueconorg-3094	29	5	paper	paper	NOUN
fueconorg-3094	29	6	of	of	ADP
fueconorg-3094	29	7	a	a	DET
fueconorg-3094	29	8	subjective	subjective	ADJ
fueconorg-3094	29	9	nature	nature	NOUN
fueconorg-3094	29	10	is	be	AUX
fueconorg-3094	29	11	a	a	DET
fueconorg-3094	29	12	limited	limited	ADJ
fueconorg-3094	29	13	number	number	NOUN
fueconorg-3094	29	14	of	of	ADP
fueconorg-3094	29	15	initial	initial	ADJ
fueconorg-3094	29	16	factors	factor	NOUN
fueconorg-3094	29	17	that	that	PRON
fueconorg-3094	29	18	have	have	AUX
fueconorg-3094	29	19	been	be	AUX
fueconorg-3094	29	20	taken	take	VERB
fueconorg-3094	29	21	into	into	ADP
fueconorg-3094	29	22	account	account	NOUN
fueconorg-3094	29	23	in	in	ADP
fueconorg-3094	29	24	the	the	DET
fueconorg-3094	29	25	research	research	NOUN
fueconorg-3094	29	26	in	in	ADP
fueconorg-3094	29	27	order	order	NOUN
fueconorg-3094	29	28	to	to	PART
fueconorg-3094	29	29	identify	identify	VERB
fueconorg-3094	29	30	the	the	DET
fueconorg-3094	29	31	predictors	predictor	NOUN
fueconorg-3094	29	32	.	.	PUNCT
fueconorg-3094	30	1	key	key	ADJ
fueconorg-3094	30	2	predictors	predictor	NOUN
fueconorg-3094	30	3	of	of	ADP
fueconorg-3094	30	4	internal	internal	ADJ
fueconorg-3094	30	5	supervision	supervision	NOUN
fueconorg-3094	30	6	of	of	ADP
fueconorg-3094	30	7	financial	financial	ADJ
fueconorg-3094	30	8	statements	statement	NOUN
fueconorg-3094	30	9	31	31	NUM
fueconorg-3094	30	10	1	1	NUM
fueconorg-3094	30	11	.	.	PUNCT
fueconorg-3094	31	1	literature	literature	NOUN
fueconorg-3094	31	2	review	review	VERB
fueconorg-3094	31	3	the	the	DET
fueconorg-3094	31	4	responsibility	responsibility	NOUN
fueconorg-3094	31	5	for	for	ADP
fueconorg-3094	31	6	the	the	DET
fueconorg-3094	31	7	preparation	preparation	NOUN
fueconorg-3094	31	8	and	and	CCONJ
fueconorg-3094	31	9	publication	publication	NOUN
fueconorg-3094	31	10	of	of	ADP
fueconorg-3094	31	11	financial	financial	ADJ
fueconorg-3094	31	12	statements	statement	NOUN
fueconorg-3094	31	13	,	,	PUNCT
fueconorg-3094	31	14	in	in	ADP
fueconorg-3094	31	15	accordance	accordance	NOUN
fueconorg-3094	31	16	with	with	ADP
fueconorg-3094	31	17	the	the	DET
fueconorg-3094	31	18	directive	directive	NOUN
fueconorg-3094	31	19	2013/34	2013/34	NUM
fueconorg-3094	31	20	/	/	SYM
fueconorg-3094	31	21	eu	eu	PROPN
fueconorg-3094	31	22	(	(	PUNCT
fueconorg-3094	31	23	official	official	ADJ
fueconorg-3094	31	24	journal	journal	NOUN
fueconorg-3094	31	25	of	of	ADP
fueconorg-3094	31	26	the	the	DET
fueconorg-3094	31	27	eu	eu	PROPN
fueconorg-3094	31	28	,	,	PUNCT
fueconorg-3094	31	29	2013	2013	NUM
fueconorg-3094	31	30	)	)	PUNCT
fueconorg-3094	31	31	,	,	PUNCT
fueconorg-3094	31	32	is	be	AUX
fueconorg-3094	31	33	on	on	ADP
fueconorg-3094	31	34	members	member	NOUN
fueconorg-3094	31	35	of	of	ADP
fueconorg-3094	31	36	administrative	administrative	ADJ
fueconorg-3094	31	37	,	,	PUNCT
fueconorg-3094	31	38	management	management	NOUN
fueconorg-3094	31	39	and	and	CCONJ
fueconorg-3094	31	40	supervisory	supervisory	ADJ
fueconorg-3094	31	41	bodies	body	NOUN
fueconorg-3094	31	42	of	of	ADP
fueconorg-3094	31	43	entity	entity	NOUN
fueconorg-3094	31	44	in	in	ADP
fueconorg-3094	31	45	the	the	DET
fueconorg-3094	31	46	form	form	NOUN
fueconorg-3094	31	47	of	of	ADP
fueconorg-3094	31	48	the	the	DET
fueconorg-3094	31	49	so	so	ADV
fueconorg-3094	31	50	-	-	PUNCT
fueconorg-3094	31	51	called	call	VERB
fueconorg-3094	31	52	collective	collective	ADJ
fueconorg-3094	31	53	responsibility	responsibility	NOUN
fueconorg-3094	31	54	.	.	PUNCT
fueconorg-3094	32	1	on	on	ADP
fueconorg-3094	32	2	the	the	DET
fueconorg-3094	32	3	other	other	ADJ
fueconorg-3094	32	4	hand	hand	NOUN
fueconorg-3094	32	5	,	,	PUNCT
fueconorg-3094	32	6	according	accord	VERB
fueconorg-3094	32	7	to	to	ADP
fueconorg-3094	32	8	the	the	DET
fueconorg-3094	32	9	law	law	NOUN
fueconorg-3094	32	10	on	on	ADP
fueconorg-3094	32	11	accounting	accounting	NOUN
fueconorg-3094	32	12	(	(	PUNCT
fueconorg-3094	32	13	official	official	ADJ
fueconorg-3094	32	14	gazette	gazette	NOUN
fueconorg-3094	32	15	of	of	ADP
fueconorg-3094	32	16	rs	rs	PROPN
fueconorg-3094	32	17	,	,	PUNCT
fueconorg-3094	32	18	2013	2013	NUM
fueconorg-3094	32	19	)	)	PUNCT
fueconorg-3094	32	20	,	,	PUNCT
fueconorg-3094	32	21	the	the	DET
fueconorg-3094	32	22	legal	legal	ADJ
fueconorg-3094	32	23	representative	representative	NOUN
fueconorg-3094	32	24	,	,	PUNCT
fueconorg-3094	32	25	the	the	DET
fueconorg-3094	32	26	managing	managing	NOUN
fueconorg-3094	32	27	authority	authority	NOUN
fueconorg-3094	32	28	,	,	PUNCT
fueconorg-3094	32	29	the	the	DET
fueconorg-3094	32	30	supervisory	supervisory	ADJ
fueconorg-3094	32	31	body	body	NOUN
fueconorg-3094	32	32	and	and	CCONJ
fueconorg-3094	32	33	the	the	DET
fueconorg-3094	32	34	person	person	NOUN
fueconorg-3094	32	35	responsible	responsible	ADJ
fueconorg-3094	32	36	for	for	ADP
fueconorg-3094	32	37	keeping	keep	VERB
fueconorg-3094	32	38	business	business	NOUN
fueconorg-3094	32	39	books	book	NOUN
fueconorg-3094	32	40	and	and	CCONJ
fueconorg-3094	32	41	drawing	draw	VERB
fueconorg-3094	32	42	up	up	ADP
fueconorg-3094	32	43	financial	financial	ADJ
fueconorg-3094	32	44	statements	statement	NOUN
fueconorg-3094	32	45	are	be	AUX
fueconorg-3094	32	46	responsibility	responsibility	NOUN
fueconorg-3094	32	47	holders	holder	NOUN
fueconorg-3094	32	48	in	in	ADP
fueconorg-3094	32	49	domicile	domicile	NOUN
fueconorg-3094	32	50	conditions	condition	NOUN
fueconorg-3094	32	51	.	.	PUNCT
fueconorg-3094	33	1	taking	take	VERB
fueconorg-3094	33	2	into	into	ADP
fueconorg-3094	33	3	account	account	NOUN
fueconorg-3094	33	4	that	that	SCONJ
fueconorg-3094	33	5	both	both	CCONJ
fueconorg-3094	33	6	in	in	ADP
fueconorg-3094	33	7	professional	professional	ADJ
fueconorg-3094	33	8	and	and	CCONJ
fueconorg-3094	33	9	legislation	legislation	NOUN
fueconorg-3094	33	10	regulation	regulation	NOUN
fueconorg-3094	33	11	responsibility	responsibility	NOUN
fueconorg-3094	33	12	holders	holder	NOUN
fueconorg-3094	33	13	are	be	AUX
fueconorg-3094	33	14	the	the	DET
fueconorg-3094	33	15	supervisory	supervisory	ADJ
fueconorg-3094	33	16	authorities	authority	NOUN
fueconorg-3094	33	17	,	,	PUNCT
fueconorg-3094	33	18	the	the	DET
fueconorg-3094	33	19	focus	focus	NOUN
fueconorg-3094	33	20	in	in	ADP
fueconorg-3094	33	21	the	the	DET
fueconorg-3094	33	22	paper	paper	NOUN
fueconorg-3094	33	23	is	be	AUX
fueconorg-3094	33	24	on	on	ADP
fueconorg-3094	33	25	the	the	DET
fueconorg-3094	33	26	internal	internal	ADJ
fueconorg-3094	33	27	supervision	supervision	NOUN
fueconorg-3094	33	28	–	–	PUNCT
fueconorg-3094	33	29	supervision	supervision	NOUN
fueconorg-3094	33	30	carried	carry	VERB
fueconorg-3094	33	31	out	out	ADP
fueconorg-3094	33	32	by	by	ADP
fueconorg-3094	33	33	the	the	DET
fueconorg-3094	33	34	internal	internal	ADJ
fueconorg-3094	33	35	bodies	body	NOUN
fueconorg-3094	33	36	of	of	ADP
fueconorg-3094	33	37	entity	entity	NOUN
fueconorg-3094	33	38	–	–	PUNCT
fueconorg-3094	33	39	to	to	ADP
fueconorg-3094	33	40	the	the	DET
fueconorg-3094	33	41	internal	internal	ADJ
fueconorg-3094	33	42	supervision	supervision	NOUN
fueconorg-3094	33	43	of	of	ADP
fueconorg-3094	33	44	the	the	DET
fueconorg-3094	33	45	preparation	preparation	NOUN
fueconorg-3094	33	46	of	of	ADP
fueconorg-3094	33	47	financial	financial	ADJ
fueconorg-3094	33	48	statements	statement	NOUN
fueconorg-3094	33	49	,	,	PUNCT
fueconorg-3094	33	50	on	on	ADP
fueconorg-3094	33	51	the	the	DET
fueconorg-3094	33	52	one	one	NUM
fueconorg-3094	33	53	hand	hand	NOUN
fueconorg-3094	33	54	,	,	PUNCT
fueconorg-3094	33	55	and	and	CCONJ
fueconorg-3094	33	56	the	the	DET
fueconorg-3094	33	57	internal	internal	ADJ
fueconorg-3094	33	58	supervision	supervision	NOUN
fueconorg-3094	33	59	of	of	ADP
fueconorg-3094	33	60	the	the	DET
fueconorg-3094	33	61	compliance	compliance	NOUN
fueconorg-3094	33	62	of	of	ADP
fueconorg-3094	33	63	financial	financial	ADJ
fueconorg-3094	33	64	statements	statement	NOUN
fueconorg-3094	33	65	with	with	ADP
fueconorg-3094	33	66	the	the	DET
fueconorg-3094	33	67	regulations	regulation	NOUN
fueconorg-3094	33	68	,	,	PUNCT
fueconorg-3094	33	69	on	on	ADP
fueconorg-3094	33	70	the	the	DET
fueconorg-3094	33	71	other	other	ADJ
fueconorg-3094	33	72	hand	hand	NOUN
fueconorg-3094	33	73	.	.	PUNCT
fueconorg-3094	34	1	there	there	PRON
fueconorg-3094	34	2	were	be	VERB
fueconorg-3094	34	3	several	several	ADJ
fueconorg-3094	34	4	studies	study	NOUN
fueconorg-3094	34	5	in	in	ADP
fueconorg-3094	34	6	past	past	ADJ
fueconorg-3094	34	7	four	four	NUM
fueconorg-3094	34	8	years	year	NOUN
fueconorg-3094	34	9	in	in	ADP
fueconorg-3094	34	10	asia	asia	PROPN
fueconorg-3094	34	11	about	about	ADP
fueconorg-3094	34	12	factors	factor	NOUN
fueconorg-3094	34	13	affecting	affect	VERB
fueconorg-3094	34	14	internal	internal	ADJ
fueconorg-3094	34	15	audit	audit	NOUN
fueconorg-3094	34	16	or	or	CCONJ
fueconorg-3094	34	17	internal	internal	ADJ
fueconorg-3094	34	18	control	control	NOUN
fueconorg-3094	34	19	over	over	ADP
fueconorg-3094	34	20	financial	financial	ADJ
fueconorg-3094	34	21	reporting	reporting	NOUN
fueconorg-3094	34	22	.	.	PUNCT
fueconorg-3094	35	1	alzeban	alzeban	NOUN
fueconorg-3094	35	2	and	and	CCONJ
fueconorg-3094	35	3	gwilliam	gwilliam	NOUN
fueconorg-3094	35	4	(	(	PUNCT
fueconorg-3094	35	5	2014	2014	NUM
fueconorg-3094	35	6	)	)	PUNCT
fueconorg-3094	35	7	investigated	investigate	VERB
fueconorg-3094	35	8	factors	factor	NOUN
fueconorg-3094	35	9	that	that	PRON
fueconorg-3094	35	10	may	may	AUX
fueconorg-3094	35	11	influence	influence	VERB
fueconorg-3094	35	12	internal	internal	ADJ
fueconorg-3094	35	13	audit	audit	NOUN
fueconorg-3094	35	14	effectiveness	effectiveness	NOUN
fueconorg-3094	35	15	within	within	ADP
fueconorg-3094	35	16	public	public	ADJ
fueconorg-3094	35	17	sector	sector	NOUN
fueconorg-3094	35	18	organizations	organization	NOUN
fueconorg-3094	35	19	in	in	ADP
fueconorg-3094	35	20	saudi	saudi	PROPN
fueconorg-3094	35	21	arabia	arabia	PROPN
fueconorg-3094	35	22	,	,	PUNCT
fueconorg-3094	35	23	a	a	DET
fueconorg-3094	35	24	nation	nation	NOUN
fueconorg-3094	35	25	just	just	ADV
fueconorg-3094	35	26	beginning	begin	VERB
fueconorg-3094	35	27	to	to	PART
fueconorg-3094	35	28	use	use	VERB
fueconorg-3094	35	29	internal	internal	ADJ
fueconorg-3094	35	30	audits	audits	NOUN
fueconorg-3094	35	31	.	.	PUNCT
fueconorg-3094	36	1	their	their	PRON
fueconorg-3094	36	2	study	study	NOUN
fueconorg-3094	36	3	employs	employ	VERB
fueconorg-3094	36	4	several	several	ADJ
fueconorg-3094	36	5	measures	measure	NOUN
fueconorg-3094	36	6	of	of	ADP
fueconorg-3094	36	7	internal	internal	ADJ
fueconorg-3094	36	8	audit	audit	NOUN
fueconorg-3094	36	9	effectiveness	effectiveness	NOUN
fueconorg-3094	36	10	,	,	PUNCT
fueconorg-3094	36	11	including	include	VERB
fueconorg-3094	36	12	the	the	DET
fueconorg-3094	36	13	department	department	NOUN
fueconorg-3094	36	14	’s	’s	PART
fueconorg-3094	36	15	perceived	perceive	VERB
fueconorg-3094	36	16	ability	ability	NOUN
fueconorg-3094	36	17	to	to	PART
fueconorg-3094	36	18	plan	plan	VERB
fueconorg-3094	36	19	,	,	PUNCT
fueconorg-3094	36	20	to	to	PART
fueconorg-3094	36	21	improve	improve	VERB
fueconorg-3094	36	22	the	the	DET
fueconorg-3094	36	23	organization	organization	NOUN
fueconorg-3094	36	24	’s	’s	PART
fueconorg-3094	36	25	productivity	productivity	NOUN
fueconorg-3094	36	26	,	,	PUNCT
fueconorg-3094	36	27	to	to	PART
fueconorg-3094	36	28	assess	assess	VERB
fueconorg-3094	36	29	the	the	DET
fueconorg-3094	36	30	consistency	consistency	NOUN
fueconorg-3094	36	31	of	of	ADP
fueconorg-3094	36	32	results	result	NOUN
fueconorg-3094	36	33	with	with	ADP
fueconorg-3094	36	34	established	establish	VERB
fueconorg-3094	36	35	objectives	objective	NOUN
fueconorg-3094	36	36	and	and	CCONJ
fueconorg-3094	36	37	goals	goal	NOUN
fueconorg-3094	36	38	,	,	PUNCT
fueconorg-3094	36	39	to	to	PART
fueconorg-3094	36	40	implement	implement	VERB
fueconorg-3094	36	41	internal	internal	ADJ
fueconorg-3094	36	42	audit	audit	NOUN
fueconorg-3094	36	43	recommendations	recommendation	NOUN
fueconorg-3094	36	44	,	,	PUNCT
fueconorg-3094	36	45	to	to	PART
fueconorg-3094	36	46	evaluate	evaluate	VERB
fueconorg-3094	36	47	and	and	CCONJ
fueconorg-3094	36	48	improve	improve	VERB
fueconorg-3094	36	49	risk	risk	NOUN
fueconorg-3094	36	50	management	management	NOUN
fueconorg-3094	36	51	,	,	PUNCT
fueconorg-3094	36	52	to	to	PART
fueconorg-3094	36	53	evaluate	evaluate	VERB
fueconorg-3094	36	54	internal	internal	ADJ
fueconorg-3094	36	55	control	control	NOUN
fueconorg-3094	36	56	systems	system	NOUN
fueconorg-3094	36	57	,	,	PUNCT
fueconorg-3094	36	58	and	and	CCONJ
fueconorg-3094	36	59	to	to	PART
fueconorg-3094	36	60	provide	provide	VERB
fueconorg-3094	36	61	recommendations	recommendation	NOUN
fueconorg-3094	36	62	for	for	ADP
fueconorg-3094	36	63	improvement	improvement	NOUN
fueconorg-3094	36	64	.	.	PUNCT
fueconorg-3094	37	1	furthermore	furthermore	ADV
fueconorg-3094	37	2	,	,	PUNCT
fueconorg-3094	37	3	their	their	PRON
fueconorg-3094	37	4	study	study	NOUN
fueconorg-3094	37	5	provides	provide	VERB
fueconorg-3094	37	6	evidence	evidence	NOUN
fueconorg-3094	37	7	as	as	ADP
fueconorg-3094	37	8	to	to	ADP
fueconorg-3094	37	9	the	the	DET
fueconorg-3094	37	10	manner	manner	NOUN
fueconorg-3094	37	11	in	in	ADP
fueconorg-3094	37	12	which	which	DET
fueconorg-3094	37	13	competence	competence	NOUN
fueconorg-3094	37	14	,	,	PUNCT
fueconorg-3094	37	15	size	size	NOUN
fueconorg-3094	37	16	of	of	ADP
fueconorg-3094	37	17	the	the	DET
fueconorg-3094	37	18	internal	internal	ADJ
fueconorg-3094	37	19	audit	audit	NOUN
fueconorg-3094	37	20	department	department	NOUN
fueconorg-3094	37	21	,	,	PUNCT
fueconorg-3094	37	22	relationship	relationship	NOUN
fueconorg-3094	37	23	between	between	ADP
fueconorg-3094	37	24	internal	internal	ADJ
fueconorg-3094	37	25	and	and	CCONJ
fueconorg-3094	37	26	external	external	ADJ
fueconorg-3094	37	27	auditors	auditor	NOUN
fueconorg-3094	37	28	,	,	PUNCT
fueconorg-3094	37	29	independence	independence	NOUN
fueconorg-3094	37	30	of	of	ADP
fueconorg-3094	37	31	internal	internal	ADJ
fueconorg-3094	37	32	audit	audit	NOUN
fueconorg-3094	37	33	,	,	PUNCT
fueconorg-3094	37	34	and	and	CCONJ
fueconorg-3094	37	35	extent	extent	NOUN
fueconorg-3094	37	36	of	of	ADP
fueconorg-3094	37	37	management	management	NOUN
fueconorg-3094	37	38	support	support	NOUN
fueconorg-3094	37	39	for	for	ADP
fueconorg-3094	37	40	the	the	DET
fueconorg-3094	37	41	internal	internal	ADJ
fueconorg-3094	37	42	audit	audit	NOUN
fueconorg-3094	37	43	function	function	NOUN
fueconorg-3094	37	44	,	,	PUNCT
fueconorg-3094	37	45	contribute	contribute	VERB
fueconorg-3094	37	46	to	to	ADP
fueconorg-3094	37	47	perceived	perceive	VERB
fueconorg-3094	37	48	effectiveness	effectiveness	NOUN
fueconorg-3094	37	49	of	of	ADP
fueconorg-3094	37	50	the	the	DET
fueconorg-3094	37	51	internal	internal	ADJ
fueconorg-3094	37	52	audit	audit	NOUN
fueconorg-3094	37	53	function	function	NOUN
fueconorg-3094	37	54	in	in	ADP
fueconorg-3094	37	55	the	the	DET
fueconorg-3094	37	56	saudi	saudi	ADJ
fueconorg-3094	37	57	public	public	ADJ
fueconorg-3094	37	58	sector	sector	NOUN
fueconorg-3094	37	59	.	.	PUNCT
fueconorg-3094	38	1	dejnaronk	dejnaronk	NOUN
fueconorg-3094	38	2	,	,	PUNCT
fueconorg-3094	38	3	little	little	ADJ
fueconorg-3094	38	4	,	,	PUNCT
fueconorg-3094	38	5	mujtaba	mujtaba	NOUN
fueconorg-3094	38	6	and	and	CCONJ
fueconorg-3094	38	7	mcclelland	mcclelland	PROPN
fueconorg-3094	38	8	(	(	PUNCT
fueconorg-3094	38	9	2015	2015	NUM
fueconorg-3094	38	10	)	)	PUNCT
fueconorg-3094	38	11	were	be	AUX
fueconorg-3094	38	12	the	the	DET
fueconorg-3094	38	13	first	first	ADJ
fueconorg-3094	38	14	ones	one	NOUN
fueconorg-3094	38	15	that	that	PRON
fueconorg-3094	38	16	examined	examine	VERB
fueconorg-3094	38	17	the	the	DET
fueconorg-3094	38	18	factors	factor	NOUN
fueconorg-3094	38	19	influencing	influence	VERB
fueconorg-3094	38	20	the	the	DET
fueconorg-3094	38	21	effectiveness	effectiveness	NOUN
fueconorg-3094	38	22	of	of	ADP
fueconorg-3094	38	23	internal	internal	ADJ
fueconorg-3094	38	24	audit	audit	NOUN
fueconorg-3094	38	25	function	function	NOUN
fueconorg-3094	38	26	in	in	ADP
fueconorg-3094	38	27	thailand	thailand	PROPN
fueconorg-3094	38	28	.	.	PUNCT
fueconorg-3094	39	1	their	their	PRON
fueconorg-3094	39	2	study	study	NOUN
fueconorg-3094	39	3	included	include	VERB
fueconorg-3094	39	4	seven	seven	NUM
fueconorg-3094	39	5	influencing	influence	VERB
fueconorg-3094	39	6	variables	variable	NOUN
fueconorg-3094	39	7	,	,	PUNCT
fueconorg-3094	39	8	which	which	PRON
fueconorg-3094	39	9	were	be	AUX
fueconorg-3094	39	10	useful	useful	ADJ
fueconorg-3094	39	11	in	in	ADP
fueconorg-3094	39	12	thai	thai	PROPN
fueconorg-3094	39	13	companies	company	NOUN
fueconorg-3094	39	14	:	:	PUNCT
fueconorg-3094	39	15	objectivity	objectivity	NOUN
fueconorg-3094	39	16	,	,	PUNCT
fueconorg-3094	39	17	independence	independence	NOUN
fueconorg-3094	39	18	,	,	PUNCT
fueconorg-3094	39	19	top	top	ADJ
fueconorg-3094	39	20	management	management	NOUN
fueconorg-3094	39	21	support	support	NOUN
fueconorg-3094	39	22	,	,	PUNCT
fueconorg-3094	39	23	risk	risk	NOUN
fueconorg-3094	39	24	-	-	PUNCT
fueconorg-3094	39	25	based	base	VERB
fueconorg-3094	39	26	audit	audit	NOUN
fueconorg-3094	39	27	plan	plan	NOUN
fueconorg-3094	39	28	,	,	PUNCT
fueconorg-3094	39	29	compliance	compliance	NOUN
fueconorg-3094	39	30	with	with	ADP
fueconorg-3094	39	31	iia	iia	NOUN
fueconorg-3094	39	32	standards	standard	NOUN
fueconorg-3094	39	33	(	(	PUNCT
fueconorg-3094	39	34	international	international	ADJ
fueconorg-3094	39	35	standards	standard	NOUN
fueconorg-3094	39	36	for	for	ADP
fueconorg-3094	39	37	the	the	DET
fueconorg-3094	39	38	professional	professional	ADJ
fueconorg-3094	39	39	practice	practice	NOUN
fueconorg-3094	39	40	of	of	ADP
fueconorg-3094	39	41	internal	internal	ADJ
fueconorg-3094	39	42	auditing	auditing	NOUN
fueconorg-3094	39	43	by	by	ADP
fueconorg-3094	39	44	the	the	DET
fueconorg-3094	39	45	institute	institute	PROPN
fueconorg-3094	39	46	of	of	ADP
fueconorg-3094	39	47	internal	internal	ADJ
fueconorg-3094	39	48	auditors	auditor	NOUN
fueconorg-3094	39	49	)	)	PUNCT
fueconorg-3094	39	50	,	,	PUNCT
fueconorg-3094	39	51	communication	communication	NOUN
fueconorg-3094	39	52	and	and	CCONJ
fueconorg-3094	39	53	reporting	reporting	NOUN
fueconorg-3094	39	54	,	,	PUNCT
fueconorg-3094	39	55	and	and	CCONJ
fueconorg-3094	39	56	quality	quality	NOUN
fueconorg-3094	39	57	assurance	assurance	NOUN
fueconorg-3094	39	58	and	and	CCONJ
fueconorg-3094	39	59	improvement	improvement	NOUN
fueconorg-3094	39	60	program	program	NOUN
fueconorg-3094	39	61	.	.	PUNCT
fueconorg-3094	40	1	three	three	NUM
fueconorg-3094	40	2	influencing	influence	VERB
fueconorg-3094	40	3	factors	factor	NOUN
fueconorg-3094	40	4	found	find	VERB
fueconorg-3094	40	5	are	be	AUX
fueconorg-3094	40	6	compliance	compliance	NOUN
fueconorg-3094	40	7	with	with	ADP
fueconorg-3094	40	8	iia	iia	NOUN
fueconorg-3094	40	9	standards	standard	NOUN
fueconorg-3094	40	10	,	,	PUNCT
fueconorg-3094	40	11	risk	risk	NOUN
fueconorg-3094	40	12	-	-	PUNCT
fueconorg-3094	40	13	based	base	VERB
fueconorg-3094	40	14	audit	audit	NOUN
fueconorg-3094	40	15	plan	plan	NOUN
fueconorg-3094	40	16	,	,	PUNCT
fueconorg-3094	40	17	and	and	CCONJ
fueconorg-3094	40	18	quality	quality	NOUN
fueconorg-3094	40	19	assurance	assurance	NOUN
fueconorg-3094	40	20	and	and	CCONJ
fueconorg-3094	40	21	improvement	improvement	NOUN
fueconorg-3094	40	22	program	program	NOUN
fueconorg-3094	40	23	.	.	PUNCT
fueconorg-3094	41	1	yazawa	yazawa	PROPN
fueconorg-3094	41	2	(	(	PUNCT
fueconorg-3094	41	3	2015	2015	NUM
fueconorg-3094	41	4	)	)	PUNCT
fueconorg-3094	41	5	examined	examine	VERB
fueconorg-3094	41	6	the	the	DET
fueconorg-3094	41	7	incentive	incentive	NOUN
fueconorg-3094	41	8	factors	factor	NOUN
fueconorg-3094	41	9	for	for	ADP
fueconorg-3094	41	10	the	the	DET
fueconorg-3094	41	11	(	(	PUNCT
fueconorg-3094	41	12	non-)disclosure	non-)disclosure	NOUN
fueconorg-3094	41	13	of	of	ADP
fueconorg-3094	41	14	material	material	ADJ
fueconorg-3094	41	15	weakness	weakness	NOUN
fueconorg-3094	41	16	in	in	ADP
fueconorg-3094	41	17	internal	internal	ADJ
fueconorg-3094	41	18	control	control	NOUN
fueconorg-3094	41	19	over	over	ADP
fueconorg-3094	41	20	financial	financial	ADJ
fueconorg-3094	41	21	reporting	reporting	NOUN
fueconorg-3094	41	22	in	in	ADP
fueconorg-3094	41	23	japanese	japanese	ADJ
fueconorg-3094	41	24	companies	company	NOUN
fueconorg-3094	41	25	.	.	PUNCT
fueconorg-3094	42	1	the	the	DET
fueconorg-3094	42	2	results	result	NOUN
fueconorg-3094	42	3	indicate	indicate	VERB
fueconorg-3094	42	4	that	that	SCONJ
fueconorg-3094	42	5	companies	company	NOUN
fueconorg-3094	42	6	that	that	PRON
fueconorg-3094	42	7	do	do	AUX
fueconorg-3094	42	8	not	not	PART
fueconorg-3094	42	9	disclose	disclose	VERB
fueconorg-3094	42	10	material	material	ADJ
fueconorg-3094	42	11	weakness	weakness	NOUN
fueconorg-3094	42	12	are	be	AUX
fueconorg-3094	42	13	characterized	characterize	VERB
fueconorg-3094	42	14	by	by	ADP
fueconorg-3094	42	15	longer	long	ADJ
fueconorg-3094	42	16	management	management	NOUN
fueconorg-3094	42	17	tenure	tenure	NOUN
fueconorg-3094	42	18	,	,	PUNCT
fueconorg-3094	42	19	large	large	ADJ
fueconorg-3094	42	20	auditors	auditor	NOUN
fueconorg-3094	42	21	,	,	PUNCT
fueconorg-3094	42	22	lower	low	ADJ
fueconorg-3094	42	23	audit	audit	NOUN
fueconorg-3094	42	24	fees	fee	NOUN
fueconorg-3094	42	25	,	,	PUNCT
fueconorg-3094	42	26	larger	large	ADJ
fueconorg-3094	42	27	boards	board	NOUN
fueconorg-3094	42	28	of	of	ADP
fueconorg-3094	42	29	directors	director	NOUN
fueconorg-3094	42	30	,	,	PUNCT
fueconorg-3094	42	31	fewer	few	ADJ
fueconorg-3094	42	32	outside	outside	ADJ
fueconorg-3094	42	33	directors	director	NOUN
fueconorg-3094	42	34	,	,	PUNCT
fueconorg-3094	42	35	and	and	CCONJ
fueconorg-3094	42	36	greater	great	ADJ
fueconorg-3094	42	37	involvement	involvement	NOUN
fueconorg-3094	42	38	of	of	ADP
fueconorg-3094	42	39	their	their	PRON
fueconorg-3094	42	40	main	main	ADJ
fueconorg-3094	42	41	banks	bank	NOUN
fueconorg-3094	42	42	.	.	PUNCT
fueconorg-3094	43	1	in	in	ADP
fueconorg-3094	43	2	addition	addition	NOUN
fueconorg-3094	43	3	,	,	PUNCT
fueconorg-3094	43	4	non	non	ADJ
fueconorg-3094	43	5	-	-	NOUN
fueconorg-3094	43	6	disclosure	disclosure	NOUN
fueconorg-3094	43	7	of	of	ADP
fueconorg-3094	43	8	material	material	ADJ
fueconorg-3094	43	9	weakness	weakness	NOUN
fueconorg-3094	43	10	at	at	ADP
fueconorg-3094	43	11	the	the	DET
fueconorg-3094	43	12	company	company	NOUN
fueconorg-3094	43	13	level	level	NOUN
fueconorg-3094	43	14	is	be	AUX
fueconorg-3094	43	15	associated	associate	VERB
fueconorg-3094	43	16	with	with	ADP
fueconorg-3094	43	17	longer	long	ADJ
fueconorg-3094	43	18	management	management	NOUN
fueconorg-3094	43	19	tenure	tenure	NOUN
fueconorg-3094	43	20	,	,	PUNCT
fueconorg-3094	43	21	a	a	DET
fueconorg-3094	43	22	larger	large	ADJ
fueconorg-3094	43	23	management	management	NOUN
fueconorg-3094	43	24	shareholding	shareholding	NOUN
fueconorg-3094	43	25	,	,	PUNCT
fueconorg-3094	43	26	and	and	CCONJ
fueconorg-3094	43	27	greater	great	ADJ
fueconorg-3094	43	28	main	main	ADJ
fueconorg-3094	43	29	bank	bank	NOUN
fueconorg-3094	43	30	involvement	involvement	NOUN
fueconorg-3094	43	31	,	,	PUNCT
fueconorg-3094	43	32	whereas	whereas	SCONJ
fueconorg-3094	43	33	non	non	ADJ
fueconorg-3094	43	34	-	-	NOUN
fueconorg-3094	43	35	disclosure	disclosure	NOUN
fueconorg-3094	43	36	of	of	ADP
fueconorg-3094	43	37	material	material	ADJ
fueconorg-3094	43	38	weakness	weakness	NOUN
fueconorg-3094	43	39	at	at	ADP
fueconorg-3094	43	40	the	the	DET
fueconorg-3094	43	41	account	account	NOUN
fueconorg-3094	43	42	-	-	PUNCT
fueconorg-3094	43	43	specific	specific	ADJ
fueconorg-3094	43	44	level	level	NOUN
fueconorg-3094	43	45	is	be	AUX
fueconorg-3094	43	46	associated	associate	VERB
fueconorg-3094	43	47	with	with	ADP
fueconorg-3094	43	48	large	large	ADJ
fueconorg-3094	43	49	auditors	auditor	NOUN
fueconorg-3094	43	50	,	,	PUNCT
fueconorg-3094	43	51	lower	low	ADJ
fueconorg-3094	43	52	audit	audit	NOUN
fueconorg-3094	43	53	fees	fee	NOUN
fueconorg-3094	43	54	,	,	PUNCT
fueconorg-3094	43	55	higher	high	ADJ
fueconorg-3094	43	56	non	non	ADJ
fueconorg-3094	43	57	-	-	ADJ
fueconorg-3094	43	58	audit	audit	ADJ
fueconorg-3094	43	59	fees	fee	NOUN
fueconorg-3094	43	60	,	,	PUNCT
fueconorg-3094	43	61	and	and	CCONJ
fueconorg-3094	43	62	greater	great	ADJ
fueconorg-3094	43	63	main	main	ADJ
fueconorg-3094	43	64	bank	bank	NOUN
fueconorg-3094	43	65	involvement	involvement	NOUN
fueconorg-3094	43	66	.	.	PUNCT
fueconorg-3094	44	1	these	these	DET
fueconorg-3094	44	2	results	result	NOUN
fueconorg-3094	44	3	suggest	suggest	VERB
fueconorg-3094	44	4	that	that	SCONJ
fueconorg-3094	44	5	the	the	DET
fueconorg-3094	44	6	assessment	assessment	NOUN
fueconorg-3094	44	7	and	and	CCONJ
fueconorg-3094	44	8	audit	audit	NOUN
fueconorg-3094	44	9	process	process	NOUN
fueconorg-3094	44	10	of	of	ADP
fueconorg-3094	44	11	internal	internal	ADJ
fueconorg-3094	44	12	control	control	NOUN
fueconorg-3094	44	13	systems	system	NOUN
fueconorg-3094	44	14	in	in	ADP
fueconorg-3094	44	15	japan	japan	PROPN
fueconorg-3094	44	16	is	be	AUX
fueconorg-3094	44	17	sensitive	sensitive	ADJ
fueconorg-3094	44	18	to	to	ADP
fueconorg-3094	44	19	(	(	PUNCT
fueconorg-3094	44	20	non-)disclosure	non-)disclosure	NOUN
fueconorg-3094	44	21	incentives	incentive	NOUN
fueconorg-3094	44	22	for	for	ADP
fueconorg-3094	44	23	managements	management	NOUN
fueconorg-3094	44	24	and	and	CCONJ
fueconorg-3094	44	25	auditors	auditor	NOUN
fueconorg-3094	44	26	.	.	PUNCT
fueconorg-3094	45	1	32	32	NUM
fueconorg-3094	45	2	s.	s.	PROPN
fueconorg-3094	45	3	milutinović	milutinović	PROPN
fueconorg-3094	45	4	,	,	PUNCT
fueconorg-3094	45	5	i.	i.	PROPN
fueconorg-3094	45	6	medved	medved	PROPN
fueconorg-3094	45	7	,	,	PUNCT
fueconorg-3094	45	8	d.	d.	PROPN
fueconorg-3094	45	9	dimitrijević	dimitrijević	VERB
fueconorg-3094	45	10	some	some	PRON
fueconorg-3094	45	11	of	of	ADP
fueconorg-3094	45	12	the	the	DET
fueconorg-3094	45	13	studies	study	NOUN
fueconorg-3094	45	14	conducted	conduct	VERB
fueconorg-3094	45	15	in	in	ADP
fueconorg-3094	45	16	america	america	PROPN
fueconorg-3094	45	17	are	be	AUX
fueconorg-3094	45	18	summarized	summarize	VERB
fueconorg-3094	45	19	below	below	ADP
fueconorg-3094	45	20	.	.	PUNCT
fueconorg-3094	46	1	gramling	gramle	VERB
fueconorg-3094	46	2	,	,	PUNCT
fueconorg-3094	46	3	o’donnell	o’donnell	NOUN
fueconorg-3094	46	4	and	and	CCONJ
fueconorg-3094	46	5	vandervelde	vandervelde	ADJ
fueconorg-3094	46	6	(	(	PUNCT
fueconorg-3094	46	7	2013	2013	NUM
fueconorg-3094	46	8	)	)	PUNCT
fueconorg-3094	46	9	examined	examine	VERB
fueconorg-3094	46	10	how	how	SCONJ
fueconorg-3094	46	11	different	different	ADJ
fueconorg-3094	46	12	types	type	NOUN
fueconorg-3094	46	13	of	of	ADP
fueconorg-3094	46	14	audit	audit	NOUN
fueconorg-3094	46	15	evidence	evidence	NOUN
fueconorg-3094	46	16	accumulated	accumulate	VERB
fueconorg-3094	46	17	during	during	ADP
fueconorg-3094	46	18	the	the	DET
fueconorg-3094	46	19	audit	audit	NOUN
fueconorg-3094	46	20	influence	influence	NOUN
fueconorg-3094	46	21	auditor	auditor	NOUN
fueconorg-3094	46	22	judgment	judgment	NOUN
fueconorg-3094	46	23	of	of	ADP
fueconorg-3094	46	24	internal	internal	ADJ
fueconorg-3094	46	25	control	control	NOUN
fueconorg-3094	46	26	over	over	ADP
fueconorg-3094	46	27	financial	financial	ADJ
fueconorg-3094	46	28	reporting	reporting	NOUN
fueconorg-3094	46	29	operating	operating	NOUN
fueconorg-3094	46	30	effectiveness	effectiveness	NOUN
fueconorg-3094	46	31	and	and	CCONJ
fueconorg-3094	46	32	about	about	ADP
fueconorg-3094	46	33	whether	whether	SCONJ
fueconorg-3094	46	34	an	an	DET
fueconorg-3094	46	35	identified	identify	VERB
fueconorg-3094	46	36	control	control	NOUN
fueconorg-3094	46	37	deficiency	deficiency	NOUN
fueconorg-3094	46	38	is	be	AUX
fueconorg-3094	46	39	a	a	DET
fueconorg-3094	46	40	material	material	ADJ
fueconorg-3094	46	41	weakness	weakness	NOUN
fueconorg-3094	46	42	in	in	ADP
fueconorg-3094	46	43	internal	internal	ADJ
fueconorg-3094	46	44	control	control	NOUN
fueconorg-3094	46	45	over	over	ADP
fueconorg-3094	46	46	financial	financial	ADJ
fueconorg-3094	46	47	reporting	reporting	NOUN
fueconorg-3094	46	48	.	.	PUNCT
fueconorg-3094	47	1	they	they	PRON
fueconorg-3094	47	2	experimentally	experimentally	ADV
fueconorg-3094	47	3	examined	examine	VERB
fueconorg-3094	47	4	audit	audit	NOUN
fueconorg-3094	47	5	managers	manager	NOUN
fueconorg-3094	47	6	’	'	PUNCT
fueconorg-3094	47	7	and	and	CCONJ
fueconorg-3094	47	8	partners	partner	NOUN
fueconorg-3094	47	9	’	'	PUNCT
fueconorg-3094	47	10	assessments	assessment	NOUN
fueconorg-3094	47	11	of	of	ADP
fueconorg-3094	47	12	internal	internal	ADJ
fueconorg-3094	47	13	control	control	NOUN
fueconorg-3094	47	14	over	over	ADP
fueconorg-3094	47	15	financial	financial	ADJ
fueconorg-3094	47	16	reporting	reporting	NOUN
fueconorg-3094	47	17	operating	operating	NOUN
fueconorg-3094	47	18	effectiveness	effectiveness	NOUN
fueconorg-3094	47	19	and	and	CCONJ
fueconorg-3094	47	20	judgments	judgment	NOUN
fueconorg-3094	47	21	of	of	ADP
fueconorg-3094	47	22	whether	whether	SCONJ
fueconorg-3094	47	23	a	a	DET
fueconorg-3094	47	24	control	control	NOUN
fueconorg-3094	47	25	deficiency	deficiency	NOUN
fueconorg-3094	47	26	is	be	AUX
fueconorg-3094	47	27	a	a	DET
fueconorg-3094	47	28	material	material	ADJ
fueconorg-3094	47	29	weakness	weakness	NOUN
fueconorg-3094	47	30	to	to	PART
fueconorg-3094	47	31	determine	determine	VERB
fueconorg-3094	47	32	the	the	DET
fueconorg-3094	47	33	influence	influence	NOUN
fueconorg-3094	47	34	of	of	ADP
fueconorg-3094	47	35	the	the	DET
fueconorg-3094	47	36	presence	presence	NOUN
fueconorg-3094	47	37	of	of	ADP
fueconorg-3094	47	38	:	:	PUNCT
fueconorg-3094	47	39	(	(	PUNCT
fueconorg-3094	47	40	1	1	X
fueconorg-3094	47	41	)	)	PUNCT
fueconorg-3094	47	42	a	a	DET
fueconorg-3094	47	43	material	material	NOUN
fueconorg-3094	47	44	weakness	weakness	NOUN
fueconorg-3094	47	45	unrelated	unrelated	ADJ
fueconorg-3094	47	46	to	to	ADP
fueconorg-3094	47	47	the	the	DET
fueconorg-3094	47	48	deficiency	deficiency	NOUN
fueconorg-3094	47	49	being	be	AUX
fueconorg-3094	47	50	assessed	assess	VERB
fueconorg-3094	47	51	,	,	PUNCT
fueconorg-3094	47	52	and	and	CCONJ
fueconorg-3094	47	53	(	(	PUNCT
fueconorg-3094	47	54	2	2	X
fueconorg-3094	47	55	)	)	PUNCT
fueconorg-3094	47	56	a	a	DET
fueconorg-3094	47	57	known	know	VERB
fueconorg-3094	47	58	misstatement	misstatement	NOUN
fueconorg-3094	47	59	associated	associate	VERB
fueconorg-3094	47	60	with	with	ADP
fueconorg-3094	47	61	the	the	DET
fueconorg-3094	47	62	identified	identify	VERB
fueconorg-3094	47	63	control	control	NOUN
fueconorg-3094	47	64	deficiency	deficiency	NOUN
fueconorg-3094	47	65	.	.	PUNCT
fueconorg-3094	48	1	results	result	NOUN
fueconorg-3094	48	2	suggest	suggest	VERB
fueconorg-3094	48	3	that	that	SCONJ
fueconorg-3094	48	4	the	the	DET
fueconorg-3094	48	5	presence	presence	NOUN
fueconorg-3094	48	6	of	of	ADP
fueconorg-3094	48	7	either	either	CCONJ
fueconorg-3094	48	8	an	an	DET
fueconorg-3094	48	9	unrelated	unrelated	ADJ
fueconorg-3094	48	10	material	material	NOUN
fueconorg-3094	48	11	weakness	weakness	NOUN
fueconorg-3094	48	12	or	or	CCONJ
fueconorg-3094	48	13	a	a	DET
fueconorg-3094	48	14	known	know	VERB
fueconorg-3094	48	15	misstatement	misstatement	NOUN
fueconorg-3094	48	16	influences	influence	VERB
fueconorg-3094	48	17	the	the	DET
fueconorg-3094	48	18	assessed	assessed	ADJ
fueconorg-3094	48	19	operating	operating	NOUN
fueconorg-3094	48	20	effectiveness	effectiveness	NOUN
fueconorg-3094	48	21	of	of	ADP
fueconorg-3094	48	22	an	an	DET
fueconorg-3094	48	23	internal	internal	ADJ
fueconorg-3094	48	24	control	control	NOUN
fueconorg-3094	48	25	and	and	CCONJ
fueconorg-3094	48	26	the	the	DET
fueconorg-3094	48	27	likelihood	likelihood	NOUN
fueconorg-3094	48	28	of	of	ADP
fueconorg-3094	48	29	a	a	DET
fueconorg-3094	48	30	material	material	ADJ
fueconorg-3094	48	31	weakness	weakness	NOUN
fueconorg-3094	48	32	assessment	assessment	NOUN
fueconorg-3094	48	33	.	.	PUNCT
fueconorg-3094	49	1	lin	lin	PROPN
fueconorg-3094	49	2	,	,	PUNCT
fueconorg-3094	49	3	wang	wang	PROPN
fueconorg-3094	49	4	,	,	PUNCT
fueconorg-3094	49	5	chiou	chiou	NOUN
fueconorg-3094	49	6	and	and	CCONJ
fueconorg-3094	49	7	huang	huang	PROPN
fueconorg-3094	49	8	(	(	PUNCT
fueconorg-3094	49	9	2014	2014	NUM
fueconorg-3094	49	10	)	)	PUNCT
fueconorg-3094	49	11	find	find	VERB
fueconorg-3094	49	12	that	that	SCONJ
fueconorg-3094	49	13	ceos	ceos	NOUN
fueconorg-3094	49	14	with	with	ADP
fueconorg-3094	49	15	higher	high	ADJ
fueconorg-3094	49	16	ownership	ownership	NOUN
fueconorg-3094	49	17	,	,	PUNCT
fueconorg-3094	49	18	longer	long	ADJ
fueconorg-3094	49	19	tenure	tenure	NOUN
fueconorg-3094	49	20	,	,	PUNCT
fueconorg-3094	49	21	and	and	CCONJ
fueconorg-3094	49	22	younger	young	ADJ
fueconorg-3094	49	23	age	age	NOUN
fueconorg-3094	49	24	are	be	AUX
fueconorg-3094	49	25	significantly	significantly	ADV
fueconorg-3094	49	26	associated	associate	VERB
fueconorg-3094	49	27	with	with	ADP
fueconorg-3094	49	28	a	a	DET
fueconorg-3094	49	29	material	material	ADJ
fueconorg-3094	49	30	internal	internal	ADJ
fueconorg-3094	49	31	control	control	NOUN
fueconorg-3094	49	32	weakness	weakness	NOUN
fueconorg-3094	49	33	disclosure	disclosure	NOUN
fueconorg-3094	49	34	under	under	ADP
fueconorg-3094	49	35	sarbanes	sarbane	NOUN
fueconorg-3094	49	36	-	-	PUNCT
fueconorg-3094	49	37	oxley	oxley	ADJ
fueconorg-3094	49	38	section	section	NOUN
fueconorg-3094	49	39	404	404	NUM
fueconorg-3094	49	40	(	(	PUNCT
fueconorg-3094	49	41	sox	sox	PROPN
fueconorg-3094	49	42	404	404	NUM
fueconorg-3094	49	43	)	)	PUNCT
fueconorg-3094	49	44	.	.	PUNCT
fueconorg-3094	50	1	their	their	PRON
fueconorg-3094	50	2	results	result	NOUN
fueconorg-3094	50	3	demonstrate	demonstrate	VERB
fueconorg-3094	50	4	that	that	SCONJ
fueconorg-3094	50	5	entrenchment	entrenchment	NOUN
fueconorg-3094	50	6	and	and	CCONJ
fueconorg-3094	50	7	age	age	NOUN
fueconorg-3094	50	8	may	may	AUX
fueconorg-3094	50	9	affect	affect	VERB
fueconorg-3094	50	10	ceos	ceo	NOUN
fueconorg-3094	50	11	’	'	PUNCT
fueconorg-3094	50	12	behavior	behavior	NOUN
fueconorg-3094	50	13	in	in	ADP
fueconorg-3094	50	14	response	response	NOUN
fueconorg-3094	50	15	to	to	ADP
fueconorg-3094	50	16	the	the	DET
fueconorg-3094	50	17	sox	sox	PROPN
fueconorg-3094	50	18	404	404	NUM
fueconorg-3094	50	19	internal	internal	ADJ
fueconorg-3094	50	20	control	control	NOUN
fueconorg-3094	50	21	requirements	requirement	NOUN
fueconorg-3094	50	22	.	.	PUNCT
fueconorg-3094	51	1	this	this	DET
fueconorg-3094	51	2	study	study	NOUN
fueconorg-3094	51	3	points	point	VERB
fueconorg-3094	51	4	out	out	ADP
fueconorg-3094	51	5	that	that	SCONJ
fueconorg-3094	51	6	ceo	ceo	NOUN
fueconorg-3094	51	7	entrenchment	entrenchment	NOUN
fueconorg-3094	51	8	and	and	CCONJ
fueconorg-3094	51	9	age	age	NOUN
fueconorg-3094	51	10	are	be	AUX
fueconorg-3094	51	11	likely	likely	ADJ
fueconorg-3094	51	12	to	to	PART
fueconorg-3094	51	13	affect	affect	VERB
fueconorg-3094	51	14	the	the	DET
fueconorg-3094	51	15	strength	strength	NOUN
fueconorg-3094	51	16	of	of	ADP
fueconorg-3094	51	17	internal	internal	ADJ
fueconorg-3094	51	18	control	control	NOUN
fueconorg-3094	51	19	mechanisms	mechanism	NOUN
fueconorg-3094	51	20	.	.	PUNCT
fueconorg-3094	52	1	christ	christ	PROPN
fueconorg-3094	52	2	,	,	PUNCT
fueconorg-3094	52	3	masli	masli	PROPN
fueconorg-3094	52	4	,	,	PUNCT
fueconorg-3094	52	5	sharp	sharp	ADJ
fueconorg-3094	52	6	and	and	CCONJ
fueconorg-3094	52	7	wood	wood	NOUN
fueconorg-3094	52	8	(	(	PUNCT
fueconorg-3094	52	9	2015	2015	NUM
fueconorg-3094	52	10	)	)	PUNCT
fueconorg-3094	52	11	find	find	VERB
fueconorg-3094	52	12	that	that	SCONJ
fueconorg-3094	52	13	companies	company	NOUN
fueconorg-3094	52	14	that	that	PRON
fueconorg-3094	52	15	use	use	VERB
fueconorg-3094	52	16	a	a	DET
fueconorg-3094	52	17	rotational	rotational	ADJ
fueconorg-3094	52	18	staffing	staffing	NOUN
fueconorg-3094	52	19	model	model	NOUN
fueconorg-3094	52	20	for	for	ADP
fueconorg-3094	52	21	the	the	DET
fueconorg-3094	52	22	internal	internal	ADJ
fueconorg-3094	52	23	audit	audit	NOUN
fueconorg-3094	52	24	function	function	NOUN
fueconorg-3094	52	25	(	(	PUNCT
fueconorg-3094	52	26	systematically	systematically	ADV
fueconorg-3094	52	27	rotate	rotate	VERB
fueconorg-3094	52	28	their	their	PRON
fueconorg-3094	52	29	internal	internal	ADJ
fueconorg-3094	52	30	auditors	auditor	NOUN
fueconorg-3094	52	31	into	into	ADP
fueconorg-3094	52	32	management	management	NOUN
fueconorg-3094	52	33	positions	position	NOUN
fueconorg-3094	52	34	outside	outside	ADP
fueconorg-3094	52	35	of	of	ADP
fueconorg-3094	52	36	internal	internal	ADJ
fueconorg-3094	52	37	audit	audit	NOUN
fueconorg-3094	52	38	)	)	PUNCT
fueconorg-3094	52	39	have	have	VERB
fueconorg-3094	52	40	significantly	significantly	ADV
fueconorg-3094	52	41	lower	low	ADJ
fueconorg-3094	52	42	financial	financial	ADJ
fueconorg-3094	52	43	reporting	reporting	NOUN
fueconorg-3094	52	44	quality	quality	NOUN
fueconorg-3094	52	45	than	than	ADP
fueconorg-3094	52	46	companies	company	NOUN
fueconorg-3094	52	47	that	that	PRON
fueconorg-3094	52	48	do	do	VERB
fueconorg-3094	52	49	not	not	PART
fueconorg-3094	52	50	.	.	PUNCT
fueconorg-3094	53	1	clinton	clinton	PROPN
fueconorg-3094	53	2	,	,	PUNCT
fueconorg-3094	53	3	pinello	pinello	PROPN
fueconorg-3094	53	4	and	and	CCONJ
fueconorg-3094	53	5	skaife	skaife	NOUN
fueconorg-3094	53	6	(	(	PUNCT
fueconorg-3094	53	7	2014	2014	NUM
fueconorg-3094	53	8	)	)	PUNCT
fueconorg-3094	53	9	investigated	investigate	VERB
fueconorg-3094	53	10	consequences	consequence	NOUN
fueconorg-3094	53	11	of	of	ADP
fueconorg-3094	53	12	ineffective	ineffective	ADJ
fueconorg-3094	53	13	internal	internal	ADJ
fueconorg-3094	53	14	control	control	NOUN
fueconorg-3094	53	15	for	for	ADP
fueconorg-3094	53	16	an	an	DET
fueconorg-3094	53	17	important	important	ADJ
fueconorg-3094	53	18	class	class	NOUN
fueconorg-3094	53	19	of	of	ADP
fueconorg-3094	53	20	financial	financial	ADJ
fueconorg-3094	53	21	statement	statement	NOUN
fueconorg-3094	53	22	users	user	NOUN
fueconorg-3094	53	23	and	and	CCONJ
fueconorg-3094	53	24	suggested	suggest	VERB
fueconorg-3094	53	25	the	the	DET
fueconorg-3094	53	26	required	required	ADJ
fueconorg-3094	53	27	reporting	reporting	NOUN
fueconorg-3094	53	28	on	on	ADP
fueconorg-3094	53	29	the	the	DET
fueconorg-3094	53	30	effectiveness	effectiveness	NOUN
fueconorg-3094	53	31	of	of	ADP
fueconorg-3094	53	32	internal	internal	ADJ
fueconorg-3094	53	33	control	control	NOUN
fueconorg-3094	53	34	is	be	AUX
fueconorg-3094	53	35	beneficial	beneficial	ADJ
fueconorg-3094	53	36	to	to	ADP
fueconorg-3094	53	37	understanding	understand	VERB
fueconorg-3094	53	38	the	the	DET
fueconorg-3094	53	39	properties	property	NOUN
fueconorg-3094	53	40	of	of	ADP
fueconorg-3094	53	41	analysts	analyst	NOUN
fueconorg-3094	53	42	’	’	PART
fueconorg-3094	53	43	forecasts	forecast	NOUN
fueconorg-3094	53	44	.	.	PUNCT
fueconorg-3094	54	1	they	they	PRON
fueconorg-3094	54	2	find	find	VERB
fueconorg-3094	54	3	that	that	SCONJ
fueconorg-3094	54	4	analysts	analyst	NOUN
fueconorg-3094	54	5	provide	provide	VERB
fueconorg-3094	54	6	less	less	ADV
fueconorg-3094	54	7	accurate	accurate	ADJ
fueconorg-3094	54	8	forecasts	forecast	NOUN
fueconorg-3094	54	9	and	and	CCONJ
fueconorg-3094	54	10	there	there	PRON
fueconorg-3094	54	11	is	be	VERB
fueconorg-3094	54	12	greater	great	ADJ
fueconorg-3094	54	13	forecast	forecast	NOUN
fueconorg-3094	54	14	dispersion	dispersion	NOUN
fueconorg-3094	54	15	for	for	ADP
fueconorg-3094	54	16	firms	firm	NOUN
fueconorg-3094	54	17	with	with	ADP
fueconorg-3094	54	18	ineffective	ineffective	ADJ
fueconorg-3094	54	19	internal	internal	ADJ
fueconorg-3094	54	20	control	control	NOUN
fueconorg-3094	54	21	.	.	PUNCT
fueconorg-3094	55	1	they	they	PRON
fueconorg-3094	55	2	also	also	ADV
fueconorg-3094	55	3	find	find	VERB
fueconorg-3094	55	4	that	that	SCONJ
fueconorg-3094	55	5	firms	firm	NOUN
fueconorg-3094	55	6	that	that	PRON
fueconorg-3094	55	7	disclose	disclose	VERB
fueconorg-3094	55	8	internal	internal	ADJ
fueconorg-3094	55	9	control	control	NOUN
fueconorg-3094	55	10	problems	problem	NOUN
fueconorg-3094	55	11	have	have	VERB
fueconorg-3094	55	12	less	less	ADJ
fueconorg-3094	55	13	analyst	analyst	NOUN
fueconorg-3094	55	14	coverage	coverage	NOUN
fueconorg-3094	55	15	and	and	CCONJ
fueconorg-3094	55	16	that	that	DET
fueconorg-3094	55	17	analyst	analyst	NOUN
fueconorg-3094	55	18	following	follow	VERB
fueconorg-3094	55	19	declines	decline	NOUN
fueconorg-3094	55	20	after	after	SCONJ
fueconorg-3094	55	21	the	the	DET
fueconorg-3094	55	22	material	material	ADJ
fueconorg-3094	55	23	weakness	weakness	NOUN
fueconorg-3094	55	24	in	in	ADP
fueconorg-3094	55	25	internal	internal	ADJ
fueconorg-3094	55	26	control	control	NOUN
fueconorg-3094	55	27	is	be	AUX
fueconorg-3094	55	28	disclosed	disclose	VERB
fueconorg-3094	55	29	.	.	PUNCT
fueconorg-3094	56	1	the	the	DET
fueconorg-3094	56	2	latest	late	ADJ
fueconorg-3094	56	3	research	research	NOUN
fueconorg-3094	56	4	was	be	AUX
fueconorg-3094	56	5	conducted	conduct	VERB
fueconorg-3094	56	6	in	in	ADP
fueconorg-3094	56	7	africa	africa	PROPN
fueconorg-3094	56	8	.	.	PUNCT
fueconorg-3094	57	1	bruwer	bruwer	PROPN
fueconorg-3094	57	2	,	,	PUNCT
fueconorg-3094	57	3	coetzee	coetzee	PROPN
fueconorg-3094	57	4	and	and	CCONJ
fueconorg-3094	57	5	meiring	meire	VERB
fueconorg-3094	57	6	(	(	PUNCT
fueconorg-3094	57	7	2017	2017	NUM
fueconorg-3094	57	8	)	)	PUNCT
fueconorg-3094	57	9	determined	determine	VERB
fueconorg-3094	57	10	the	the	DET
fueconorg-3094	57	11	empirical	empirical	ADJ
fueconorg-3094	57	12	relationships	relationship	NOUN
fueconorg-3094	57	13	that	that	PRON
fueconorg-3094	57	14	exist	exist	VERB
fueconorg-3094	57	15	between	between	ADP
fueconorg-3094	57	16	two	two	NUM
fueconorg-3094	57	17	of	of	ADP
fueconorg-3094	57	18	the	the	DET
fueconorg-3094	57	19	elements	element	NOUN
fueconorg-3094	57	20	of	of	ADP
fueconorg-3094	57	21	a	a	DET
fueconorg-3094	57	22	sound	sound	ADJ
fueconorg-3094	57	23	internal	internal	ADJ
fueconorg-3094	57	24	control	control	NOUN
fueconorg-3094	57	25	system	system	NOUN
fueconorg-3094	57	26	,	,	PUNCT
fueconorg-3094	57	27	namely	namely	ADV
fueconorg-3094	57	28	internal	internal	ADJ
fueconorg-3094	57	29	control	control	NOUN
fueconorg-3094	57	30	activities	activity	NOUN
fueconorg-3094	57	31	and	and	CCONJ
fueconorg-3094	57	32	managerial	managerial	ADJ
fueconorg-3094	57	33	conduct	conduct	NOUN
fueconorg-3094	57	34	,	,	PUNCT
fueconorg-3094	57	35	and	and	CCONJ
fueconorg-3094	57	36	the	the	DET
fueconorg-3094	57	37	perceived	perceive	VERB
fueconorg-3094	57	38	sustainability	sustainability	NOUN
fueconorg-3094	57	39	of	of	ADP
fueconorg-3094	57	40	south	south	ADJ
fueconorg-3094	57	41	african	african	ADJ
fueconorg-3094	57	42	small	small	ADJ
fueconorg-3094	57	43	,	,	PUNCT
fueconorg-3094	57	44	medium	medium	ADJ
fueconorg-3094	57	45	and	and	CCONJ
fueconorg-3094	57	46	micro	micro	ADJ
fueconorg-3094	57	47	enterprises	enterprise	NOUN
fueconorg-3094	57	48	(	(	PUNCT
fueconorg-3094	57	49	smmes	smme	NOUN
fueconorg-3094	57	50	)	)	PUNCT
fueconorg-3094	57	51	.	.	PUNCT
fueconorg-3094	58	1	they	they	PRON
fueconorg-3094	58	2	find	find	VERB
fueconorg-3094	58	3	out	out	ADP
fueconorg-3094	58	4	that	that	SCONJ
fueconorg-3094	58	5	there	there	PRON
fueconorg-3094	58	6	exist	exist	VERB
fueconorg-3094	58	7	positive	positive	ADJ
fueconorg-3094	58	8	statistically	statistically	ADV
fueconorg-3094	58	9	significant	significant	ADJ
fueconorg-3094	58	10	relationships	relationship	NOUN
fueconorg-3094	58	11	between	between	ADP
fueconorg-3094	58	12	general	general	ADJ
fueconorg-3094	58	13	management	management	NOUN
fueconorg-3094	58	14	skills	skill	NOUN
fueconorg-3094	58	15	and	and	CCONJ
fueconorg-3094	58	16	the	the	DET
fueconorg-3094	58	17	perceived	perceive	VERB
fueconorg-3094	58	18	sustainability	sustainability	NOUN
fueconorg-3094	58	19	of	of	ADP
fueconorg-3094	58	20	south	south	ADJ
fueconorg-3094	58	21	african	african	ADJ
fueconorg-3094	58	22	smmes	smme	NOUN
fueconorg-3094	58	23	.	.	PUNCT
fueconorg-3094	59	1	study	study	NOUN
fueconorg-3094	59	2	indicates	indicate	VERB
fueconorg-3094	59	3	that	that	SCONJ
fueconorg-3094	59	4	internal	internal	ADJ
fueconorg-3094	59	5	control	control	NOUN
fueconorg-3094	59	6	activities	activity	NOUN
fueconorg-3094	59	7	and	and	CCONJ
fueconorg-3094	59	8	managerial	managerial	ADJ
fueconorg-3094	59	9	conduct	conduct	NOUN
fueconorg-3094	59	10	had	have	VERB
fueconorg-3094	59	11	a	a	DET
fueconorg-3094	59	12	limited	limited	ADJ
fueconorg-3094	59	13	influence	influence	NOUN
fueconorg-3094	59	14	on	on	ADP
fueconorg-3094	59	15	the	the	DET
fueconorg-3094	59	16	perceived	perceive	VERB
fueconorg-3094	59	17	sustainability	sustainability	NOUN
fueconorg-3094	59	18	of	of	ADP
fueconorg-3094	59	19	south	south	ADJ
fueconorg-3094	59	20	african	african	ADJ
fueconorg-3094	59	21	smmes	smme	NOUN
fueconorg-3094	59	22	.	.	PUNCT
fueconorg-3094	60	1	2	2	X
fueconorg-3094	60	2	.	.	X
fueconorg-3094	60	3	research	research	NOUN
fueconorg-3094	60	4	methodology	methodology	NOUN
fueconorg-3094	60	5	and	and	CCONJ
fueconorg-3094	60	6	hypotheses	hypothese	VERB
fueconorg-3094	60	7	the	the	DET
fueconorg-3094	60	8	research	research	NOUN
fueconorg-3094	60	9	was	be	AUX
fueconorg-3094	60	10	directed	direct	VERB
fueconorg-3094	60	11	at	at	ADP
fueconorg-3094	60	12	all	all	DET
fueconorg-3094	60	13	employees	employee	NOUN
fueconorg-3094	60	14	in	in	ADP
fueconorg-3094	60	15	the	the	DET
fueconorg-3094	60	16	accounting	accounting	NOUN
fueconorg-3094	60	17	and/or	and/or	CCONJ
fueconorg-3094	60	18	auditing	auditing	NOUN
fueconorg-3094	60	19	positions	position	NOUN
fueconorg-3094	60	20	in	in	ADP
fueconorg-3094	60	21	the	the	DET
fueconorg-3094	60	22	private	private	ADJ
fueconorg-3094	60	23	sector	sector	NOUN
fueconorg-3094	60	24	of	of	ADP
fueconorg-3094	60	25	the	the	DET
fueconorg-3094	60	26	republic	republic	NOUN
fueconorg-3094	60	27	of	of	ADP
fueconorg-3094	60	28	serbia	serbia	PROPN
fueconorg-3094	60	29	,	,	PUNCT
fueconorg-3094	60	30	regardless	regardless	ADV
fueconorg-3094	60	31	of	of	ADP
fueconorg-3094	60	32	their	their	PRON
fueconorg-3094	60	33	professional	professional	ADJ
fueconorg-3094	60	34	title	title	NOUN
fueconorg-3094	60	35	and	and	CCONJ
fueconorg-3094	60	36	years	year	NOUN
fueconorg-3094	60	37	of	of	ADP
fueconorg-3094	60	38	experience	experience	NOUN
fueconorg-3094	60	39	.	.	PUNCT
fueconorg-3094	61	1	the	the	DET
fueconorg-3094	61	2	sample	sample	NOUN
fueconorg-3094	61	3	meets	meet	VERB
fueconorg-3094	61	4	all	all	DET
fueconorg-3094	61	5	the	the	DET
fueconorg-3094	61	6	requirements	requirement	NOUN
fueconorg-3094	61	7	of	of	ADP
fueconorg-3094	61	8	a	a	DET
fueconorg-3094	61	9	representative	representative	ADJ
fueconorg-3094	61	10	sample	sample	NOUN
fueconorg-3094	61	11	and	and	CCONJ
fueconorg-3094	61	12	consists	consist	VERB
fueconorg-3094	61	13	of	of	ADP
fueconorg-3094	61	14	338	338	NUM
fueconorg-3094	61	15	(	(	PUNCT
fueconorg-3094	61	16	first	first	ADJ
fueconorg-3094	61	17	regression	regression	NOUN
fueconorg-3094	61	18	model	model	NOUN
fueconorg-3094	61	19	)	)	PUNCT
fueconorg-3094	61	20	or	or	CCONJ
fueconorg-3094	61	21	336	336	NUM
fueconorg-3094	61	22	respondents	respondent	NOUN
fueconorg-3094	61	23	(	(	PUNCT
fueconorg-3094	61	24	second	second	ADJ
fueconorg-3094	61	25	regression	regression	NOUN
fueconorg-3094	61	26	model	model	NOUN
fueconorg-3094	61	27	)	)	PUNCT
fueconorg-3094	61	28	.	.	PUNCT
fueconorg-3094	62	1	a	a	DET
fueconorg-3094	62	2	random	random	ADJ
fueconorg-3094	62	3	sample	sample	NOUN
fueconorg-3094	62	4	in	in	ADP
fueconorg-3094	62	5	the	the	DET
fueconorg-3094	62	6	research	research	NOUN
fueconorg-3094	62	7	is	be	AUX
fueconorg-3094	62	8	considered	consider	VERB
fueconorg-3094	62	9	an	an	DET
fueconorg-3094	62	10	ideal	ideal	ADJ
fueconorg-3094	62	11	sample	sample	NOUN
fueconorg-3094	62	12	.	.	PUNCT
fueconorg-3094	63	1	the	the	DET
fueconorg-3094	63	2	sample	sample	NOUN
fueconorg-3094	63	3	in	in	ADP
fueconorg-3094	63	4	this	this	DET
fueconorg-3094	63	5	study	study	NOUN
fueconorg-3094	63	6	was	be	AUX
fueconorg-3094	63	7	selected	select	VERB
fueconorg-3094	63	8	randomly	randomly	ADV
fueconorg-3094	63	9	,	,	PUNCT
fueconorg-3094	63	10	because	because	SCONJ
fueconorg-3094	63	11	every	every	DET
fueconorg-3094	63	12	member	member	NOUN
fueconorg-3094	63	13	of	of	ADP
fueconorg-3094	63	14	the	the	DET
fueconorg-3094	63	15	basic	basic	ADJ
fueconorg-3094	63	16	set	set	NOUN
fueconorg-3094	63	17	had	have	VERB
fueconorg-3094	63	18	the	the	DET
fueconorg-3094	63	19	same	same	ADJ
fueconorg-3094	63	20	chances	chance	NOUN
fueconorg-3094	63	21	,	,	PUNCT
fueconorg-3094	63	22	i.e.	i.e.	X
fueconorg-3094	63	23	the	the	DET
fueconorg-3094	63	24	same	same	ADJ
fueconorg-3094	63	25	probability	probability	NOUN
fueconorg-3094	63	26	of	of	ADP
fueconorg-3094	63	27	being	be	AUX
fueconorg-3094	63	28	selected	select	VERB
fueconorg-3094	63	29	into	into	ADP
fueconorg-3094	63	30	the	the	DET
fueconorg-3094	63	31	sample	sample	NOUN
fueconorg-3094	63	32	.	.	PUNCT
fueconorg-3094	64	1	in	in	ADP
fueconorg-3094	64	2	addition	addition	NOUN
fueconorg-3094	64	3	,	,	PUNCT
fueconorg-3094	64	4	the	the	DET
fueconorg-3094	64	5	selection	selection	NOUN
fueconorg-3094	64	6	of	of	ADP
fueconorg-3094	64	7	each	each	DET
fueconorg-3094	64	8	key	key	ADJ
fueconorg-3094	64	9	predictors	predictor	NOUN
fueconorg-3094	64	10	of	of	ADP
fueconorg-3094	64	11	internal	internal	ADJ
fueconorg-3094	64	12	supervision	supervision	NOUN
fueconorg-3094	64	13	of	of	ADP
fueconorg-3094	64	14	financial	financial	ADJ
fueconorg-3094	64	15	statements	statement	NOUN
fueconorg-3094	64	16	33	33	NUM
fueconorg-3094	64	17	member	member	NOUN
fueconorg-3094	64	18	of	of	ADP
fueconorg-3094	64	19	the	the	DET
fueconorg-3094	64	20	sample	sample	NOUN
fueconorg-3094	64	21	was	be	AUX
fueconorg-3094	64	22	independent	independent	ADJ
fueconorg-3094	64	23	,	,	PUNCT
fueconorg-3094	64	24	i.e.	i.e.	X
fueconorg-3094	64	25	the	the	DET
fueconorg-3094	64	26	selection	selection	NOUN
fueconorg-3094	64	27	of	of	ADP
fueconorg-3094	64	28	one	one	NUM
fueconorg-3094	64	29	member	member	NOUN
fueconorg-3094	64	30	did	do	AUX
fueconorg-3094	64	31	not	not	PART
fueconorg-3094	64	32	influence	influence	VERB
fueconorg-3094	64	33	the	the	DET
fueconorg-3094	64	34	selection	selection	NOUN
fueconorg-3094	64	35	of	of	ADP
fueconorg-3094	64	36	any	any	DET
fueconorg-3094	64	37	other	other	ADJ
fueconorg-3094	64	38	member	member	NOUN
fueconorg-3094	64	39	of	of	ADP
fueconorg-3094	64	40	the	the	DET
fueconorg-3094	64	41	sample	sample	NOUN
fueconorg-3094	64	42	.	.	PUNCT
fueconorg-3094	65	1	the	the	DET
fueconorg-3094	65	2	study	study	NOUN
fueconorg-3094	65	3	was	be	AUX
fueconorg-3094	65	4	conducted	conduct	VERB
fueconorg-3094	65	5	during	during	ADP
fueconorg-3094	65	6	20142015	20142015	NUM
fueconorg-3094	65	7	and	and	CCONJ
fueconorg-3094	65	8	the	the	DET
fueconorg-3094	65	9	research	research	NOUN
fueconorg-3094	65	10	was	be	AUX
fueconorg-3094	65	11	completed	complete	VERB
fueconorg-3094	65	12	in	in	ADP
fueconorg-3094	65	13	2016	2016	NUM
fueconorg-3094	65	14	.	.	PUNCT
fueconorg-3094	66	1	the	the	DET
fueconorg-3094	66	2	research	research	NOUN
fueconorg-3094	66	3	faced	face	VERB
fueconorg-3094	66	4	the	the	DET
fueconorg-3094	66	5	same	same	ADJ
fueconorg-3094	66	6	problems	problem	NOUN
fueconorg-3094	66	7	that	that	PRON
fueconorg-3094	66	8	usually	usually	ADV
fueconorg-3094	66	9	appear	appear	VERB
fueconorg-3094	66	10	in	in	ADP
fueconorg-3094	66	11	research	research	NOUN
fueconorg-3094	66	12	of	of	ADP
fueconorg-3094	66	13	financial	financial	ADJ
fueconorg-3094	66	14	reporting	reporting	NOUN
fueconorg-3094	66	15	:	:	PUNCT
fueconorg-3094	66	16	research	research	NOUN
fueconorg-3094	66	17	can	can	AUX
fueconorg-3094	66	18	not	not	PART
fueconorg-3094	66	19	be	be	AUX
fueconorg-3094	66	20	conducted	conduct	VERB
fueconorg-3094	66	21	in	in	ADP
fueconorg-3094	66	22	conditions	condition	NOUN
fueconorg-3094	66	23	of	of	ADP
fueconorg-3094	66	24	a	a	DET
fueconorg-3094	66	25	supervision	supervision	NOUN
fueconorg-3094	66	26	led	lead	VERB
fueconorg-3094	66	27	experiment	experiment	NOUN
fueconorg-3094	66	28	,	,	PUNCT
fueconorg-3094	66	29	it	it	PRON
fueconorg-3094	66	30	is	be	AUX
fueconorg-3094	66	31	impossible	impossible	ADJ
fueconorg-3094	66	32	to	to	PART
fueconorg-3094	66	33	include	include	VERB
fueconorg-3094	66	34	all	all	DET
fueconorg-3094	66	35	variables	variable	NOUN
fueconorg-3094	66	36	and	and	CCONJ
fueconorg-3094	66	37	identify	identify	VERB
fueconorg-3094	66	38	all	all	DET
fueconorg-3094	66	39	the	the	DET
fueconorg-3094	66	40	factors	factor	NOUN
fueconorg-3094	66	41	that	that	PRON
fueconorg-3094	66	42	influence	influence	VERB
fueconorg-3094	66	43	the	the	DET
fueconorg-3094	66	44	research	research	NOUN
fueconorg-3094	66	45	problem	problem	NOUN
fueconorg-3094	66	46	,	,	PUNCT
fueconorg-3094	66	47	the	the	DET
fueconorg-3094	66	48	research	research	NOUN
fueconorg-3094	66	49	sample	sample	NOUN
fueconorg-3094	66	50	is	be	AUX
fueconorg-3094	66	51	often	often	ADV
fueconorg-3094	66	52	small	small	ADJ
fueconorg-3094	66	53	,	,	PUNCT
fueconorg-3094	66	54	and	and	CCONJ
fueconorg-3094	66	55	any	any	DET
fueconorg-3094	66	56	research	research	NOUN
fueconorg-3094	66	57	,	,	PUNCT
fueconorg-3094	66	58	including	include	VERB
fueconorg-3094	66	59	one	one	NUM
fueconorg-3094	66	60	in	in	ADP
fueconorg-3094	66	61	the	the	DET
fueconorg-3094	66	62	area	area	NOUN
fueconorg-3094	66	63	of	of	ADP
fueconorg-3094	66	64	financial	financial	ADJ
fueconorg-3094	66	65	research	research	NOUN
fueconorg-3094	66	66	,	,	PUNCT
fueconorg-3094	66	67	comprises	comprise	VERB
fueconorg-3094	66	68	mistakes	mistake	NOUN
fueconorg-3094	66	69	,	,	PUNCT
fueconorg-3094	66	70	both	both	CCONJ
fueconorg-3094	66	71	those	those	PRON
fueconorg-3094	66	72	that	that	PRON
fueconorg-3094	66	73	can	can	AUX
fueconorg-3094	66	74	be	be	AUX
fueconorg-3094	66	75	predicted	predict	VERB
fueconorg-3094	66	76	before	before	ADP
fueconorg-3094	66	77	the	the	DET
fueconorg-3094	66	78	start	start	NOUN
fueconorg-3094	66	79	of	of	ADP
fueconorg-3094	66	80	the	the	DET
fueconorg-3094	66	81	research	research	NOUN
fueconorg-3094	66	82	and	and	CCONJ
fueconorg-3094	66	83	mistakes	mistake	NOUN
fueconorg-3094	66	84	that	that	PRON
fueconorg-3094	66	85	can	can	AUX
fueconorg-3094	66	86	not	not	PART
fueconorg-3094	66	87	be	be	AUX
fueconorg-3094	66	88	predicted	predict	VERB
fueconorg-3094	66	89	.	.	PUNCT
fueconorg-3094	67	1	however	however	ADV
fueconorg-3094	67	2	,	,	PUNCT
fueconorg-3094	67	3	these	these	DET
fueconorg-3094	67	4	problems	problem	NOUN
fueconorg-3094	67	5	have	have	AUX
fueconorg-3094	67	6	not	not	PART
fueconorg-3094	67	7	significantly	significantly	ADV
fueconorg-3094	67	8	affected	affect	VERB
fueconorg-3094	67	9	the	the	DET
fueconorg-3094	67	10	independence	independence	NOUN
fueconorg-3094	67	11	and	and	CCONJ
fueconorg-3094	67	12	regularity	regularity	NOUN
fueconorg-3094	67	13	of	of	ADP
fueconorg-3094	67	14	the	the	DET
fueconorg-3094	67	15	research	research	NOUN
fueconorg-3094	67	16	,	,	PUNCT
fueconorg-3094	67	17	nor	nor	CCONJ
fueconorg-3094	67	18	the	the	DET
fueconorg-3094	67	19	credibility	credibility	NOUN
fueconorg-3094	67	20	and	and	CCONJ
fueconorg-3094	67	21	presentation	presentation	NOUN
fueconorg-3094	67	22	capacity	capacity	NOUN
fueconorg-3094	67	23	of	of	ADP
fueconorg-3094	67	24	the	the	DET
fueconorg-3094	67	25	obtained	obtain	VERB
fueconorg-3094	67	26	results	result	NOUN
fueconorg-3094	67	27	.	.	PUNCT
fueconorg-3094	68	1	two	two	NUM
fueconorg-3094	68	2	hypotheses	hypothesis	NOUN
fueconorg-3094	68	3	have	have	AUX
fueconorg-3094	68	4	been	be	AUX
fueconorg-3094	68	5	tested	test	VERB
fueconorg-3094	68	6	in	in	ADP
fueconorg-3094	68	7	this	this	DET
fueconorg-3094	68	8	paper	paper	NOUN
fueconorg-3094	68	9	.	.	PUNCT
fueconorg-3094	69	1	the	the	DET
fueconorg-3094	69	2	first	first	ADJ
fueconorg-3094	69	3	hypothesis	hypothesis	NOUN
fueconorg-3094	69	4	(	(	PUNCT
fueconorg-3094	69	5	h1	h1	PROPN
fueconorg-3094	69	6	)	)	PUNCT
fueconorg-3094	69	7	that	that	PRON
fueconorg-3094	69	8	is	be	AUX
fueconorg-3094	69	9	the	the	DET
fueconorg-3094	69	10	subject	subject	NOUN
fueconorg-3094	69	11	of	of	ADP
fueconorg-3094	69	12	proof	proof	NOUN
fueconorg-3094	69	13	in	in	ADP
fueconorg-3094	69	14	the	the	DET
fueconorg-3094	69	15	paper	paper	NOUN
fueconorg-3094	69	16	reads	read	NOUN
fueconorg-3094	69	17	:	:	PUNCT
fueconorg-3094	69	18	internal	internal	ADJ
fueconorg-3094	69	19	supervision	supervision	NOUN
fueconorg-3094	69	20	of	of	ADP
fueconorg-3094	69	21	the	the	DET
fueconorg-3094	69	22	preparation	preparation	NOUN
fueconorg-3094	69	23	of	of	ADP
fueconorg-3094	69	24	financial	financial	ADJ
fueconorg-3094	69	25	statements	statement	NOUN
fueconorg-3094	69	26	(	(	PUNCT
fueconorg-3094	69	27	ispfs	ispf	NOUN
fueconorg-3094	69	28	)	)	PUNCT
fueconorg-3094	69	29	is	be	AUX
fueconorg-3094	69	30	directly	directly	ADV
fueconorg-3094	69	31	influenced	influence	VERB
fueconorg-3094	69	32	by	by	ADP
fueconorg-3094	69	33	the	the	DET
fueconorg-3094	69	34	category	category	NOUN
fueconorg-3094	69	35	of	of	ADP
fueconorg-3094	69	36	entity	entity	NOUN
fueconorg-3094	69	37	,	,	PUNCT
fueconorg-3094	69	38	external	external	ADJ
fueconorg-3094	69	39	and	and	CCONJ
fueconorg-3094	69	40	internal	internal	ADJ
fueconorg-3094	69	41	supervision	supervision	NOUN
fueconorg-3094	69	42	of	of	ADP
fueconorg-3094	69	43	compliance	compliance	NOUN
fueconorg-3094	69	44	of	of	ADP
fueconorg-3094	69	45	financial	financial	ADJ
fueconorg-3094	69	46	statements	statement	NOUN
fueconorg-3094	69	47	with	with	ADP
fueconorg-3094	69	48	regulations	regulation	NOUN
fueconorg-3094	69	49	and	and	CCONJ
fueconorg-3094	69	50	external	external	ADJ
fueconorg-3094	69	51	supervision	supervision	NOUN
fueconorg-3094	69	52	of	of	ADP
fueconorg-3094	69	53	the	the	DET
fueconorg-3094	69	54	preparation	preparation	NOUN
fueconorg-3094	69	55	of	of	ADP
fueconorg-3094	69	56	financial	financial	ADJ
fueconorg-3094	69	57	statements	statement	NOUN
fueconorg-3094	69	58	.	.	PUNCT
fueconorg-3094	70	1	the	the	DET
fueconorg-3094	70	2	first	first	ADJ
fueconorg-3094	70	3	hypothesis	hypothesis	NOUN
fueconorg-3094	70	4	will	will	AUX
fueconorg-3094	70	5	be	be	AUX
fueconorg-3094	70	6	proved	prove	VERB
fueconorg-3094	70	7	using	use	VERB
fueconorg-3094	70	8	the	the	DET
fueconorg-3094	70	9	following	follow	VERB
fueconorg-3094	70	10	auxiliary	auxiliary	ADJ
fueconorg-3094	70	11	hypotheses	hypothesis	NOUN
fueconorg-3094	70	12	:	:	PUNCT
fueconorg-3094	70	13	h1a	h1a	NOUN
fueconorg-3094	70	14	:	:	PUNCT
fueconorg-3094	70	15	the	the	DET
fueconorg-3094	70	16	category	category	NOUN
fueconorg-3094	70	17	of	of	ADP
fueconorg-3094	70	18	entity	entity	NOUN
fueconorg-3094	70	19	has	have	VERB
fueconorg-3094	70	20	a	a	DET
fueconorg-3094	70	21	direct	direct	ADJ
fueconorg-3094	70	22	negative	negative	ADJ
fueconorg-3094	70	23	impact	impact	NOUN
fueconorg-3094	70	24	on	on	ADP
fueconorg-3094	70	25	internal	internal	ADJ
fueconorg-3094	70	26	supervision	supervision	NOUN
fueconorg-3094	70	27	of	of	ADP
fueconorg-3094	70	28	the	the	DET
fueconorg-3094	70	29	preparation	preparation	NOUN
fueconorg-3094	70	30	of	of	ADP
fueconorg-3094	70	31	financial	financial	ADJ
fueconorg-3094	70	32	statements	statement	NOUN
fueconorg-3094	70	33	.	.	PUNCT
fueconorg-3094	71	1	h1b	h1b	NOUN
fueconorg-3094	71	2	:	:	PUNCT
fueconorg-3094	71	3	performing	perform	VERB
fueconorg-3094	71	4	external	external	ADJ
fueconorg-3094	71	5	supervision	supervision	NOUN
fueconorg-3094	71	6	of	of	ADP
fueconorg-3094	71	7	compliance	compliance	NOUN
fueconorg-3094	71	8	of	of	ADP
fueconorg-3094	71	9	financial	financial	ADJ
fueconorg-3094	71	10	statements	statement	NOUN
fueconorg-3094	71	11	with	with	ADP
fueconorg-3094	71	12	regulations	regulation	NOUN
fueconorg-3094	71	13	has	have	VERB
fueconorg-3094	71	14	a	a	DET
fueconorg-3094	71	15	direct	direct	ADJ
fueconorg-3094	71	16	positive	positive	ADJ
fueconorg-3094	71	17	impact	impact	NOUN
fueconorg-3094	71	18	on	on	ADP
fueconorg-3094	71	19	internal	internal	ADJ
fueconorg-3094	71	20	supervision	supervision	NOUN
fueconorg-3094	71	21	of	of	ADP
fueconorg-3094	71	22	the	the	DET
fueconorg-3094	71	23	preparation	preparation	NOUN
fueconorg-3094	71	24	of	of	ADP
fueconorg-3094	71	25	financial	financial	ADJ
fueconorg-3094	71	26	statements	statement	NOUN
fueconorg-3094	71	27	.	.	PUNCT
fueconorg-3094	72	1	h1c	h1c	ADV
fueconorg-3094	72	2	:	:	PUNCT
fueconorg-3094	72	3	performing	perform	VERB
fueconorg-3094	72	4	internal	internal	ADJ
fueconorg-3094	72	5	supervision	supervision	NOUN
fueconorg-3094	72	6	of	of	ADP
fueconorg-3094	72	7	compliance	compliance	NOUN
fueconorg-3094	72	8	of	of	ADP
fueconorg-3094	72	9	financial	financial	ADJ
fueconorg-3094	72	10	statements	statement	NOUN
fueconorg-3094	72	11	with	with	ADP
fueconorg-3094	72	12	regulations	regulation	NOUN
fueconorg-3094	72	13	has	have	VERB
fueconorg-3094	72	14	a	a	DET
fueconorg-3094	72	15	direct	direct	ADJ
fueconorg-3094	72	16	positive	positive	ADJ
fueconorg-3094	72	17	impact	impact	NOUN
fueconorg-3094	72	18	on	on	ADP
fueconorg-3094	72	19	internal	internal	ADJ
fueconorg-3094	72	20	supervision	supervision	NOUN
fueconorg-3094	72	21	of	of	ADP
fueconorg-3094	72	22	the	the	DET
fueconorg-3094	72	23	preparation	preparation	NOUN
fueconorg-3094	72	24	of	of	ADP
fueconorg-3094	72	25	financial	financial	ADJ
fueconorg-3094	72	26	statements	statement	NOUN
fueconorg-3094	72	27	.	.	PUNCT
fueconorg-3094	73	1	h1d	h1d	NOUN
fueconorg-3094	73	2	:	:	PUNCT
fueconorg-3094	73	3	performing	perform	VERB
fueconorg-3094	73	4	external	external	ADJ
fueconorg-3094	73	5	supervision	supervision	NOUN
fueconorg-3094	73	6	of	of	ADP
fueconorg-3094	73	7	the	the	DET
fueconorg-3094	73	8	preparation	preparation	NOUN
fueconorg-3094	73	9	of	of	ADP
fueconorg-3094	73	10	financial	financial	ADJ
fueconorg-3094	73	11	statements	statement	NOUN
fueconorg-3094	73	12	has	have	VERB
fueconorg-3094	73	13	a	a	DET
fueconorg-3094	73	14	direct	direct	ADJ
fueconorg-3094	73	15	positive	positive	ADJ
fueconorg-3094	73	16	impact	impact	NOUN
fueconorg-3094	73	17	on	on	ADP
fueconorg-3094	73	18	internal	internal	ADJ
fueconorg-3094	73	19	supervision	supervision	NOUN
fueconorg-3094	73	20	of	of	ADP
fueconorg-3094	73	21	the	the	DET
fueconorg-3094	73	22	preparation	preparation	NOUN
fueconorg-3094	73	23	of	of	ADP
fueconorg-3094	73	24	financial	financial	ADJ
fueconorg-3094	73	25	statements	statement	NOUN
fueconorg-3094	73	26	.	.	PUNCT
fueconorg-3094	74	1	the	the	DET
fueconorg-3094	74	2	second	second	ADJ
fueconorg-3094	74	3	hypothesis	hypothesis	NOUN
fueconorg-3094	74	4	(	(	PUNCT
fueconorg-3094	74	5	h2	h2	NOUN
fueconorg-3094	74	6	)	)	PUNCT
fueconorg-3094	74	7	that	that	PRON
fueconorg-3094	74	8	is	be	AUX
fueconorg-3094	74	9	the	the	DET
fueconorg-3094	74	10	subject	subject	NOUN
fueconorg-3094	74	11	of	of	ADP
fueconorg-3094	74	12	proof	proof	NOUN
fueconorg-3094	74	13	in	in	ADP
fueconorg-3094	74	14	the	the	DET
fueconorg-3094	74	15	paper	paper	NOUN
fueconorg-3094	74	16	reads	read	NOUN
fueconorg-3094	74	17	:	:	PUNCT
fueconorg-3094	74	18	internal	internal	ADJ
fueconorg-3094	74	19	supervision	supervision	NOUN
fueconorg-3094	74	20	of	of	ADP
fueconorg-3094	74	21	the	the	DET
fueconorg-3094	74	22	compliance	compliance	NOUN
fueconorg-3094	74	23	of	of	ADP
fueconorg-3094	74	24	financial	financial	ADJ
fueconorg-3094	74	25	statements	statement	NOUN
fueconorg-3094	74	26	with	with	ADP
fueconorg-3094	74	27	regulations	regulation	NOUN
fueconorg-3094	74	28	is	be	AUX
fueconorg-3094	74	29	directly	directly	ADV
fueconorg-3094	74	30	influenced	influence	VERB
fueconorg-3094	74	31	by	by	ADP
fueconorg-3094	74	32	the	the	DET
fueconorg-3094	74	33	category	category	NOUN
fueconorg-3094	74	34	of	of	ADP
fueconorg-3094	74	35	entity	entity	NOUN
fueconorg-3094	74	36	,	,	PUNCT
fueconorg-3094	74	37	external	external	ADJ
fueconorg-3094	74	38	and	and	CCONJ
fueconorg-3094	74	39	internal	internal	ADJ
fueconorg-3094	74	40	supervision	supervision	NOUN
fueconorg-3094	74	41	of	of	ADP
fueconorg-3094	74	42	the	the	DET
fueconorg-3094	74	43	preparation	preparation	NOUN
fueconorg-3094	74	44	of	of	ADP
fueconorg-3094	74	45	financial	financial	ADJ
fueconorg-3094	74	46	statements	statement	NOUN
fueconorg-3094	74	47	and	and	CCONJ
fueconorg-3094	74	48	external	external	ADJ
fueconorg-3094	74	49	supervision	supervision	NOUN
fueconorg-3094	74	50	of	of	ADP
fueconorg-3094	74	51	the	the	DET
fueconorg-3094	74	52	compliance	compliance	NOUN
fueconorg-3094	74	53	of	of	ADP
fueconorg-3094	74	54	financial	financial	ADJ
fueconorg-3094	74	55	statements	statement	NOUN
fueconorg-3094	74	56	with	with	ADP
fueconorg-3094	74	57	regulations	regulation	NOUN
fueconorg-3094	74	58	.	.	PUNCT
fueconorg-3094	75	1	the	the	DET
fueconorg-3094	75	2	second	second	ADJ
fueconorg-3094	75	3	hypothesis	hypothesis	NOUN
fueconorg-3094	75	4	will	will	AUX
fueconorg-3094	75	5	be	be	AUX
fueconorg-3094	75	6	proved	prove	VERB
fueconorg-3094	75	7	using	use	VERB
fueconorg-3094	75	8	the	the	DET
fueconorg-3094	75	9	following	follow	VERB
fueconorg-3094	75	10	auxiliary	auxiliary	ADJ
fueconorg-3094	75	11	hypotheses	hypothesis	NOUN
fueconorg-3094	75	12	:	:	PUNCT
fueconorg-3094	75	13	h2a	h2a	NOUN
fueconorg-3094	75	14	:	:	PUNCT
fueconorg-3094	75	15	the	the	DET
fueconorg-3094	75	16	category	category	NOUN
fueconorg-3094	75	17	of	of	ADP
fueconorg-3094	75	18	entity	entity	NOUN
fueconorg-3094	75	19	has	have	VERB
fueconorg-3094	75	20	a	a	DET
fueconorg-3094	75	21	direct	direct	ADJ
fueconorg-3094	75	22	negative	negative	ADJ
fueconorg-3094	75	23	impact	impact	NOUN
fueconorg-3094	75	24	on	on	ADP
fueconorg-3094	75	25	internal	internal	ADJ
fueconorg-3094	75	26	supervision	supervision	NOUN
fueconorg-3094	75	27	of	of	ADP
fueconorg-3094	75	28	the	the	DET
fueconorg-3094	75	29	compliance	compliance	NOUN
fueconorg-3094	75	30	of	of	ADP
fueconorg-3094	75	31	financial	financial	ADJ
fueconorg-3094	75	32	statements	statement	NOUN
fueconorg-3094	75	33	with	with	ADP
fueconorg-3094	75	34	regulations	regulation	NOUN
fueconorg-3094	75	35	.	.	PUNCT
fueconorg-3094	76	1	h2b	h2b	PROPN
fueconorg-3094	76	2	:	:	PUNCT
fueconorg-3094	76	3	performing	perform	VERB
fueconorg-3094	76	4	external	external	ADJ
fueconorg-3094	76	5	supervision	supervision	NOUN
fueconorg-3094	76	6	of	of	ADP
fueconorg-3094	76	7	the	the	DET
fueconorg-3094	76	8	preparation	preparation	NOUN
fueconorg-3094	76	9	of	of	ADP
fueconorg-3094	76	10	financial	financial	ADJ
fueconorg-3094	76	11	statements	statement	NOUN
fueconorg-3094	76	12	has	have	VERB
fueconorg-3094	76	13	a	a	DET
fueconorg-3094	76	14	direct	direct	ADJ
fueconorg-3094	76	15	positive	positive	ADJ
fueconorg-3094	76	16	impact	impact	NOUN
fueconorg-3094	76	17	on	on	ADP
fueconorg-3094	76	18	internal	internal	ADJ
fueconorg-3094	76	19	supervision	supervision	NOUN
fueconorg-3094	76	20	of	of	ADP
fueconorg-3094	76	21	the	the	DET
fueconorg-3094	76	22	compliance	compliance	NOUN
fueconorg-3094	76	23	of	of	ADP
fueconorg-3094	76	24	financial	financial	ADJ
fueconorg-3094	76	25	statements	statement	NOUN
fueconorg-3094	76	26	with	with	ADP
fueconorg-3094	76	27	regulations	regulation	NOUN
fueconorg-3094	76	28	.	.	PUNCT
fueconorg-3094	77	1	h2c	h2c	NOUN
fueconorg-3094	77	2	:	:	PUNCT
fueconorg-3094	77	3	performing	perform	VERB
fueconorg-3094	77	4	internal	internal	ADJ
fueconorg-3094	77	5	supervision	supervision	NOUN
fueconorg-3094	77	6	of	of	ADP
fueconorg-3094	77	7	the	the	DET
fueconorg-3094	77	8	preparation	preparation	NOUN
fueconorg-3094	77	9	of	of	ADP
fueconorg-3094	77	10	financial	financial	ADJ
fueconorg-3094	77	11	statements	statement	NOUN
fueconorg-3094	77	12	has	have	VERB
fueconorg-3094	77	13	a	a	DET
fueconorg-3094	77	14	direct	direct	ADJ
fueconorg-3094	77	15	positive	positive	ADJ
fueconorg-3094	77	16	impact	impact	NOUN
fueconorg-3094	77	17	on	on	ADP
fueconorg-3094	77	18	internal	internal	ADJ
fueconorg-3094	77	19	supervision	supervision	NOUN
fueconorg-3094	77	20	of	of	ADP
fueconorg-3094	77	21	the	the	DET
fueconorg-3094	77	22	compliance	compliance	NOUN
fueconorg-3094	77	23	of	of	ADP
fueconorg-3094	77	24	financial	financial	ADJ
fueconorg-3094	77	25	statements	statement	NOUN
fueconorg-3094	77	26	with	with	ADP
fueconorg-3094	77	27	regulations	regulation	NOUN
fueconorg-3094	77	28	.	.	PUNCT
fueconorg-3094	78	1	h2d	h2d	ADV
fueconorg-3094	78	2	:	:	PUNCT
fueconorg-3094	78	3	performing	perform	VERB
fueconorg-3094	78	4	external	external	ADJ
fueconorg-3094	78	5	supervision	supervision	NOUN
fueconorg-3094	78	6	of	of	ADP
fueconorg-3094	78	7	the	the	DET
fueconorg-3094	78	8	compliance	compliance	NOUN
fueconorg-3094	78	9	of	of	ADP
fueconorg-3094	78	10	financial	financial	ADJ
fueconorg-3094	78	11	statements	statement	NOUN
fueconorg-3094	78	12	with	with	ADP
fueconorg-3094	78	13	regulations	regulation	NOUN
fueconorg-3094	78	14	has	have	VERB
fueconorg-3094	78	15	a	a	DET
fueconorg-3094	78	16	direct	direct	ADJ
fueconorg-3094	78	17	positive	positive	ADJ
fueconorg-3094	78	18	influence	influence	NOUN
fueconorg-3094	78	19	on	on	ADP
fueconorg-3094	78	20	internal	internal	ADJ
fueconorg-3094	78	21	supervision	supervision	NOUN
fueconorg-3094	78	22	of	of	ADP
fueconorg-3094	78	23	the	the	DET
fueconorg-3094	78	24	compliance	compliance	NOUN
fueconorg-3094	78	25	of	of	ADP
fueconorg-3094	78	26	financial	financial	ADJ
fueconorg-3094	78	27	statements	statement	NOUN
fueconorg-3094	78	28	with	with	ADP
fueconorg-3094	78	29	regulations	regulation	NOUN
fueconorg-3094	78	30	.	.	PUNCT
fueconorg-3094	79	1	to	to	PART
fueconorg-3094	79	2	test	test	VERB
fueconorg-3094	79	3	hypotheses	hypothesis	NOUN
fueconorg-3094	79	4	in	in	ADP
fueconorg-3094	79	5	order	order	NOUN
fueconorg-3094	79	6	to	to	PART
fueconorg-3094	79	7	prove	prove	VERB
fueconorg-3094	79	8	them	they	PRON
fueconorg-3094	79	9	,	,	PUNCT
fueconorg-3094	79	10	direct	direct	ADJ
fueconorg-3094	79	11	logistic	logistic	ADJ
fueconorg-3094	79	12	regression	regression	NOUN
fueconorg-3094	79	13	will	will	AUX
fueconorg-3094	79	14	be	be	AUX
fueconorg-3094	79	15	used	use	VERB
fueconorg-3094	79	16	.	.	PUNCT
fueconorg-3094	80	1	then	then	ADV
fueconorg-3094	80	2	,	,	PUNCT
fueconorg-3094	80	3	regression	regression	NOUN
fueconorg-3094	80	4	models	model	NOUN
fueconorg-3094	80	5	that	that	PRON
fueconorg-3094	80	6	best	well	ADV
fueconorg-3094	80	7	describe	describe	VERB
fueconorg-3094	80	8	the	the	DET
fueconorg-3094	80	9	relationship	relationship	NOUN
fueconorg-3094	80	10	between	between	ADP
fueconorg-3094	80	11	phenomena	phenomenon	NOUN
fueconorg-3094	80	12	will	will	AUX
fueconorg-3094	80	13	be	be	AUX
fueconorg-3094	80	14	determined	determine	VERB
fueconorg-3094	80	15	.	.	PUNCT
fueconorg-3094	81	1	based	base	VERB
fueconorg-3094	81	2	on	on	ADP
fueconorg-3094	81	3	these	these	DET
fueconorg-3094	81	4	models	model	NOUN
fueconorg-3094	81	5	,	,	PUNCT
fueconorg-3094	81	6	values	value	NOUN
fueconorg-3094	81	7	of	of	ADP
fueconorg-3094	81	8	dependent	dependent	ADJ
fueconorg-3094	81	9	variables	variable	NOUN
fueconorg-3094	81	10	(	(	PUNCT
fueconorg-3094	81	11	ŷ1	ŷ1	NOUN
fueconorg-3094	81	12	,	,	PUNCT
fueconorg-3094	81	13	ŷ2	ŷ2	PROPN
fueconorg-3094	81	14	)	)	PUNCT
fueconorg-3094	81	15	will	will	AUX
fueconorg-3094	81	16	be	be	AUX
fueconorg-3094	81	17	evaluated	evaluate	VERB
fueconorg-3094	81	18	and	and	CCONJ
fueconorg-3094	81	19	predicted	predict	VERB
fueconorg-3094	81	20	for	for	ADP
fueconorg-3094	81	21	selected	select	VERB
fueconorg-3094	81	22	values	value	NOUN
fueconorg-3094	81	23	of	of	ADP
fueconorg-3094	81	24	predictor	predictor	NOUN
fueconorg-3094	81	25	(	(	PUNCT
fueconorg-3094	81	26	independent	independent	ADJ
fueconorg-3094	81	27	)	)	PUNCT
fueconorg-3094	81	28	variables	variable	NOUN
fueconorg-3094	81	29	(	(	PUNCT
fueconorg-3094	81	30	x1	x1	PROPN
fueconorg-3094	81	31	...	...	PUNCT
fueconorg-3094	81	32	xn	xn	NUM
fueconorg-3094	81	33	)	)	PUNCT
fueconorg-3094	81	34	.	.	PUNCT
fueconorg-3094	82	1	dependent	dependent	ADJ
fueconorg-3094	82	2	variables	variable	NOUN
fueconorg-3094	82	3	are	be	AUX
fueconorg-3094	82	4	:	:	PUNCT
fueconorg-3094	82	5	ŷ1	ŷ1	ADJ
fueconorg-3094	82	6	–	–	PUNCT
fueconorg-3094	82	7	internal	internal	ADJ
fueconorg-3094	82	8	supervision	supervision	NOUN
fueconorg-3094	82	9	of	of	ADP
fueconorg-3094	82	10	preparation	preparation	NOUN
fueconorg-3094	82	11	of	of	ADP
fueconorg-3094	82	12	financial	financial	ADJ
fueconorg-3094	82	13	statements	statement	NOUN
fueconorg-3094	82	14	(	(	PUNCT
fueconorg-3094	82	15	ispfs	ispf	NOUN
fueconorg-3094	82	16	hereinafter	hereinafter	NOUN
fueconorg-3094	82	17	)	)	PUNCT
fueconorg-3094	82	18	and	and	CCONJ
fueconorg-3094	82	19	ŷ2	ŷ2	PROPN
fueconorg-3094	82	20	–	–	PUNCT
fueconorg-3094	82	21	internal	internal	ADJ
fueconorg-3094	82	22	34	34	NUM
fueconorg-3094	82	23	s.	s.	PROPN
fueconorg-3094	82	24	milutinović	milutinović	PROPN
fueconorg-3094	82	25	,	,	PUNCT
fueconorg-3094	82	26	i.	i.	PROPN
fueconorg-3094	82	27	medved	medve	VERB
fueconorg-3094	82	28	,	,	PUNCT
fueconorg-3094	82	29	d.	d.	PROPN
fueconorg-3094	82	30	dimitrijević	dimitrijević	PROPN
fueconorg-3094	82	31	supervision	supervision	NOUN
fueconorg-3094	82	32	of	of	ADP
fueconorg-3094	82	33	compliance	compliance	NOUN
fueconorg-3094	82	34	of	of	ADP
fueconorg-3094	82	35	financial	financial	ADJ
fueconorg-3094	82	36	statements	statement	NOUN
fueconorg-3094	82	37	with	with	ADP
fueconorg-3094	82	38	regulations	regulation	NOUN
fueconorg-3094	82	39	(	(	PUNCT
fueconorg-3094	82	40	iscfsr	iscfsr	NOUN
fueconorg-3094	82	41	hereinafter	hereinafter	NOUN
fueconorg-3094	82	42	)	)	PUNCT
fueconorg-3094	82	43	.	.	PUNCT
fueconorg-3094	83	1	predictor	predictor	NOUN
fueconorg-3094	83	2	variables	variable	NOUN
fueconorg-3094	83	3	that	that	PRON
fueconorg-3094	83	4	were	be	AUX
fueconorg-3094	83	5	taken	take	VERB
fueconorg-3094	83	6	into	into	ADP
fueconorg-3094	83	7	consideration	consideration	NOUN
fueconorg-3094	83	8	are	be	AUX
fueconorg-3094	83	9	:	:	PUNCT
fueconorg-3094	83	10	category	category	NOUN
fueconorg-3094	83	11	of	of	ADP
fueconorg-3094	83	12	entity	entity	NOUN
fueconorg-3094	83	13	,	,	PUNCT
fueconorg-3094	83	14	external	external	ADJ
fueconorg-3094	83	15	/	/	SYM
fueconorg-3094	83	16	internal	internal	ADJ
fueconorg-3094	83	17	supervision	supervision	NOUN
fueconorg-3094	83	18	of	of	ADP
fueconorg-3094	83	19	compliance	compliance	NOUN
fueconorg-3094	83	20	of	of	ADP
fueconorg-3094	83	21	financial	financial	ADJ
fueconorg-3094	83	22	statements	statement	NOUN
fueconorg-3094	83	23	with	with	ADP
fueconorg-3094	83	24	regulations	regulation	NOUN
fueconorg-3094	83	25	and	and	CCONJ
fueconorg-3094	83	26	external	external	ADJ
fueconorg-3094	83	27	/	/	SYM
fueconorg-3094	83	28	internal	internal	ADJ
fueconorg-3094	83	29	supervision	supervision	NOUN
fueconorg-3094	83	30	of	of	ADP
fueconorg-3094	83	31	preparation	preparation	NOUN
fueconorg-3094	83	32	of	of	ADP
fueconorg-3094	83	33	financial	financial	ADJ
fueconorg-3094	83	34	statements	statement	NOUN
fueconorg-3094	83	35	.	.	PUNCT
fueconorg-3094	84	1	3	3	X
fueconorg-3094	84	2	.	.	NUM
fueconorg-3094	84	3	findings	finding	NOUN
fueconorg-3094	84	4	and	and	CCONJ
fueconorg-3094	84	5	discussion	discussion	NOUN
fueconorg-3094	84	6	3.1	3.1	NUM
fueconorg-3094	84	7	.	.	PUNCT
fueconorg-3094	84	8	predictors	predictor	NOUN
fueconorg-3094	84	9	of	of	ADP
fueconorg-3094	84	10	internal	internal	ADJ
fueconorg-3094	84	11	supervision	supervision	NOUN
fueconorg-3094	84	12	of	of	ADP
fueconorg-3094	84	13	preparation	preparation	NOUN
fueconorg-3094	84	14	of	of	ADP
fueconorg-3094	84	15	financial	financial	ADJ
fueconorg-3094	84	16	statements	statement	NOUN
fueconorg-3094	84	17	table	table	NOUN
fueconorg-3094	84	18	1	1	NUM
fueconorg-3094	84	19	shows	show	VERB
fueconorg-3094	84	20	the	the	DET
fueconorg-3094	84	21	predictors	predictor	NOUN
fueconorg-3094	84	22	included	include	VERB
fueconorg-3094	84	23	in	in	ADP
fueconorg-3094	84	24	the	the	DET
fueconorg-3094	84	25	first	first	ADJ
fueconorg-3094	84	26	model	model	NOUN
fueconorg-3094	84	27	as	as	ADV
fueconorg-3094	84	28	well	well	ADV
fueconorg-3094	84	29	as	as	ADP
fueconorg-3094	84	30	the	the	DET
fueconorg-3094	84	31	values	value	NOUN
fueconorg-3094	84	32	that	that	PRON
fueconorg-3094	84	33	are	be	AUX
fueconorg-3094	84	34	taken	take	VERB
fueconorg-3094	84	35	with	with	ADP
fueconorg-3094	84	36	the	the	DET
fueconorg-3094	84	37	frequencies	frequency	NOUN
fueconorg-3094	84	38	.	.	PUNCT
fueconorg-3094	85	1	number	number	NOUN
fueconorg-3094	85	2	of	of	ADP
fueconorg-3094	85	3	analyzed	analyze	VERB
fueconorg-3094	85	4	cases	case	NOUN
fueconorg-3094	85	5	is	be	AUX
fueconorg-3094	85	6	338	338	NUM
fueconorg-3094	85	7	.	.	PUNCT
fueconorg-3094	85	8	table	table	NOUN
fueconorg-3094	85	9	1	1	NUM
fueconorg-3094	85	10	categorical	categorical	ADJ
fueconorg-3094	85	11	variables	variable	NOUN
fueconorg-3094	85	12	codings	coding	NOUN
fueconorg-3094	85	13	#	#	SYM
fueconorg-3094	85	14	1	1	NUM
fueconorg-3094	85	15	frequency	frequency	NOUN
fueconorg-3094	85	16	parameter	parameter	NOUN
fueconorg-3094	85	17	coding	code	VERB
fueconorg-3094	85	18	(	(	PUNCT
fueconorg-3094	85	19	1	1	NUM
fueconorg-3094	85	20	)	)	PUNCT
fueconorg-3094	85	21	(	(	PUNCT
fueconorg-3094	85	22	2	2	NUM
fueconorg-3094	85	23	)	)	PUNCT
fueconorg-3094	85	24	(	(	PUNCT
fueconorg-3094	85	25	3	3	X
fueconorg-3094	85	26	)	)	PUNCT
fueconorg-3094	85	27	(	(	PUNCT
fueconorg-3094	85	28	4	4	NUM
fueconorg-3094	85	29	)	)	PUNCT
fueconorg-3094	85	30	(	(	PUNCT
fueconorg-3094	85	31	5	5	X
fueconorg-3094	85	32	)	)	PUNCT
fueconorg-3094	85	33	the	the	DET
fueconorg-3094	85	34	category	category	NOUN
fueconorg-3094	85	35	of	of	ADP
fueconorg-3094	85	36	entity	entity	NOUN
fueconorg-3094	85	37	large	large	ADJ
fueconorg-3094	85	38	ifrs	ifrs	NOUN
fueconorg-3094	86	1	38	38	NUM
fueconorg-3094	86	2	.000	.000	NUM
fueconorg-3094	86	3	.000	.000	NUM
fueconorg-3094	86	4	.000	.000	NUM
fueconorg-3094	86	5	.000	.000	NUM
fueconorg-3094	86	6	.000	.000	NUM
fueconorg-3094	86	7	medium	medium	ADJ
fueconorg-3094	86	8	-	-	PUNCT
fueconorg-3094	86	9	sized	sized	ADJ
fueconorg-3094	86	10	ifrs	ifrs	NOUN
fueconorg-3094	86	11	44	44	NUM
fueconorg-3094	86	12	1.000	1.000	NUM
fueconorg-3094	86	13	.000	.000	NUM
fueconorg-3094	86	14	.000	.000	NUM
fueconorg-3094	86	15	.000	.000	NUM
fueconorg-3094	86	16	.000	.000	NUM
fueconorg-3094	86	17	medium	medium	ADJ
fueconorg-3094	86	18	ifrs	ifrs	NOUN
fueconorg-3094	86	19	smes	sme	NOUN
fueconorg-3094	86	20	15	15	NUM
fueconorg-3094	86	21	.000	.000	NUM
fueconorg-3094	86	22	1.000	1.000	NUM
fueconorg-3094	86	23	.000	.000	NUM
fueconorg-3094	86	24	.000	.000	NUM
fueconorg-3094	86	25	.000	.000	NUM
fueconorg-3094	86	26	small	small	ADJ
fueconorg-3094	86	27	ifrs	ifrs	NOUN
fueconorg-3094	86	28	smes	sme	NOUN
fueconorg-3094	86	29	74	74	NUM
fueconorg-3094	86	30	.000	.000	NUM
fueconorg-3094	86	31	.000	.000	NUM
fueconorg-3094	86	32	1.000	1.000	NUM
fueconorg-3094	86	33	.000	.000	NUM
fueconorg-3094	86	34	.000	.000	NUM
fueconorg-3094	86	35	small	small	ADJ
fueconorg-3094	86	36	rb2	rb2	PROPN
fueconorg-3094	86	37	29	29	NUM
fueconorg-3094	86	38	.000	.000	NUM
fueconorg-3094	86	39	.000	.000	NUM
fueconorg-3094	86	40	.000	.000	NUM
fueconorg-3094	86	41	1.000	1.000	NUM
fueconorg-3094	86	42	.000	.000	NUM
fueconorg-3094	86	43	micro	micro	NOUN
fueconorg-3094	86	44	138	138	NUM
fueconorg-3094	86	45	.000	.000	NUM
fueconorg-3094	86	46	.000	.000	NUM
fueconorg-3094	86	47	.000	.000	NUM
fueconorg-3094	86	48	.000	.000	NUM
fueconorg-3094	86	49	1.000	1.000	NUM
fueconorg-3094	86	50	external	external	ADJ
fueconorg-3094	86	51	supervision	supervision	NOUN
fueconorg-3094	86	52	of	of	ADP
fueconorg-3094	86	53	compliance	compliance	NOUN
fueconorg-3094	86	54	of	of	ADP
fueconorg-3094	86	55	fs	f	NOUN
fueconorg-3094	86	56	with	with	ADP
fueconorg-3094	86	57	regulations	regulation	NOUN
fueconorg-3094	86	58	(	(	PUNCT
fueconorg-3094	86	59	escfsr	escfsr	NOUN
fueconorg-3094	86	60	)	)	PUNCT
fueconorg-3094	86	61	no	no	DET
fueconorg-3094	86	62	263	263	NUM
fueconorg-3094	86	63	.000	.000	NUM
fueconorg-3094	87	1	yes	yes	NOUN
fueconorg-3094	87	2	75	75	NUM
fueconorg-3094	87	3	1.000	1.000	NUM
fueconorg-3094	87	4	internal	internal	ADJ
fueconorg-3094	87	5	supervision	supervision	NOUN
fueconorg-3094	87	6	of	of	ADP
fueconorg-3094	87	7	compliance	compliance	NOUN
fueconorg-3094	87	8	of	of	ADP
fueconorg-3094	87	9	fs	f	NOUN
fueconorg-3094	87	10	with	with	ADP
fueconorg-3094	87	11	regulations	regulation	NOUN
fueconorg-3094	87	12	(	(	PUNCT
fueconorg-3094	87	13	iscfsr	iscfsr	PROPN
fueconorg-3094	87	14	)	)	PUNCT
fueconorg-3094	87	15	no	no	DET
fueconorg-3094	87	16	205	205	NUM
fueconorg-3094	87	17	.000	.000	NUM
fueconorg-3094	88	1	yes	yes	INTJ
fueconorg-3094	88	2	133	133	NUM
fueconorg-3094	88	3	1.000	1.000	NUM
fueconorg-3094	88	4	external	external	ADJ
fueconorg-3094	88	5	supervision	supervision	NOUN
fueconorg-3094	88	6	of	of	ADP
fueconorg-3094	88	7	the	the	DET
fueconorg-3094	88	8	preparation	preparation	NOUN
fueconorg-3094	88	9	of	of	ADP
fueconorg-3094	88	10	fs	fs	INTJ
fueconorg-3094	88	11	(	(	PUNCT
fueconorg-3094	88	12	espfs	espfs	PROPN
fueconorg-3094	88	13	)	)	PUNCT
fueconorg-3094	88	14	no	no	DET
fueconorg-3094	88	15	263	263	NUM
fueconorg-3094	88	16	.000	.000	NUM
fueconorg-3094	89	1	yes	yes	NOUN
fueconorg-3094	89	2	75	75	NUM
fueconorg-3094	89	3	1.000	1.000	NUM
fueconorg-3094	89	4	source	source	NOUN
fueconorg-3094	89	5	:	:	PUNCT
fueconorg-3094	89	6	authors	author	NOUN
fueconorg-3094	89	7	’	'	PUNCT
fueconorg-3094	89	8	calculation	calculation	NOUN
fueconorg-3094	89	9	the	the	DET
fueconorg-3094	89	10	goodness	goodness	NOUN
fueconorg-3094	89	11	of	of	ADP
fueconorg-3094	89	12	fit	fit	ADJ
fueconorg-3094	89	13	test	test	NOUN
fueconorg-3094	89	14	in	in	ADP
fueconorg-3094	89	15	table	table	NOUN
fueconorg-3094	89	16	2	2	NUM
fueconorg-3094	89	17	shows	show	VERB
fueconorg-3094	89	18	how	how	SCONJ
fueconorg-3094	89	19	well	well	ADV
fueconorg-3094	89	20	the	the	DET
fueconorg-3094	89	21	model	model	NOUN
fueconorg-3094	89	22	predicts	predict	VERB
fueconorg-3094	89	23	results	result	VERB
fueconorg-3094	89	24	.	.	PUNCT
fueconorg-3094	90	1	the	the	DET
fueconorg-3094	90	2	obtained	obtain	VERB
fueconorg-3094	90	3	results	result	NOUN
fueconorg-3094	90	4	are	be	AUX
fueconorg-3094	90	5	very	very	ADV
fueconorg-3094	90	6	significant	significant	ADJ
fueconorg-3094	90	7	,	,	PUNCT
fueconorg-3094	90	8	since	since	SCONJ
fueconorg-3094	90	9	the	the	DET
fueconorg-3094	90	10	significance	significance	NOUN
fueconorg-3094	90	11	takes	take	VERB
fueconorg-3094	90	12	values	value	NOUN
fueconorg-3094	90	13	p<0.0005	p<0.0005	NOUN
fueconorg-3094	90	14	.	.	PUNCT
fueconorg-3094	91	1	the	the	DET
fueconorg-3094	91	2	model	model	NOUN
fueconorg-3094	91	3	with	with	ADP
fueconorg-3094	91	4	the	the	DET
fueconorg-3094	91	5	selected	select	VERB
fueconorg-3094	91	6	set	set	NOUN
fueconorg-3094	91	7	of	of	ADP
fueconorg-3094	91	8	variables	variable	NOUN
fueconorg-3094	91	9	shown	show	VERB
fueconorg-3094	91	10	in	in	ADP
fueconorg-3094	91	11	table	table	NOUN
fueconorg-3094	91	12	1	1	NUM
fueconorg-3094	91	13	provides	provide	VERB
fueconorg-3094	91	14	better	well	ADJ
fueconorg-3094	91	15	than	than	ADP
fueconorg-3094	91	16	the	the	DET
fueconorg-3094	91	17	initial	initial	ADJ
fueconorg-3094	91	18	model	model	NOUN
fueconorg-3094	91	19	(	(	PUNCT
fueconorg-3094	91	20	without	without	ADP
fueconorg-3094	91	21	any	any	DET
fueconorg-3094	91	22	independent	independent	ADJ
fueconorg-3094	91	23	variables	variable	NOUN
fueconorg-3094	91	24	)	)	PUNCT
fueconorg-3094	91	25	obtained	obtain	VERB
fueconorg-3094	91	26	assuming	assume	VERB
fueconorg-3094	91	27	that	that	SCONJ
fueconorg-3094	91	28	ispfs	ispf	NOUN
fueconorg-3094	91	29	is	be	AUX
fueconorg-3094	91	30	never	never	ADV
fueconorg-3094	91	31	performed	perform	VERB
fueconorg-3094	91	32	.	.	PUNCT
fueconorg-3094	92	1	the	the	DET
fueconorg-3094	92	2	hisquare	hisquare	NOUN
fueconorg-3094	92	3	indicator	indicator	NOUN
fueconorg-3094	92	4	is	be	AUX
fueconorg-3094	92	5	236.57	236.57	NUM
fueconorg-3094	92	6	with	with	ADP
fueconorg-3094	92	7	8	8	NUM
fueconorg-3094	92	8	degrees	degree	NOUN
fueconorg-3094	92	9	of	of	ADP
fueconorg-3094	92	10	freedom	freedom	NOUN
fueconorg-3094	92	11	.	.	PUNCT
fueconorg-3094	93	1	table	table	NOUN
fueconorg-3094	93	2	2	2	NUM
fueconorg-3094	93	3	omnibus	omnibus	NOUN
fueconorg-3094	93	4	tests	test	NOUN
fueconorg-3094	93	5	of	of	ADP
fueconorg-3094	93	6	model	model	NOUN
fueconorg-3094	93	7	coefficients	coefficient	NOUN
fueconorg-3094	93	8	#	#	SYM
fueconorg-3094	93	9	1	1	NUM
fueconorg-3094	93	10	chi	chi	ADJ
fueconorg-3094	93	11	-	-	PUNCT
fueconorg-3094	93	12	square	square	ADJ
fueconorg-3094	93	13	df	df	PROPN
fueconorg-3094	93	14	sig	sig	PROPN
fueconorg-3094	93	15	.	.	PUNCT
fueconorg-3094	94	1	step	step	NOUN
fueconorg-3094	94	2	1	1	NUM
fueconorg-3094	94	3	step	step	NOUN
fueconorg-3094	94	4	236.566	236.566	NUM
fueconorg-3094	94	5	8	8	NUM
fueconorg-3094	94	6	.000	.000	NUM
fueconorg-3094	94	7	block	block	NOUN
fueconorg-3094	94	8	236.566	236.566	NUM
fueconorg-3094	94	9	8	8	NUM
fueconorg-3094	94	10	.000	.000	NUM
fueconorg-3094	94	11	model	model	NOUN
fueconorg-3094	94	12	236.566	236.566	NUM
fueconorg-3094	94	13	8	8	NUM
fueconorg-3094	94	14	.000	.000	NUM
fueconorg-3094	94	15	source	source	NOUN
fueconorg-3094	94	16	:	:	PUNCT
fueconorg-3094	94	17	authors	author	NOUN
fueconorg-3094	94	18	’	’	PART
fueconorg-3094	94	19	calculation	calculation	NOUN
fueconorg-3094	94	20	2	2	NUM
fueconorg-3094	94	21	rulebook	rulebook	NOUN
fueconorg-3094	94	22	on	on	ADP
fueconorg-3094	94	23	the	the	DET
fueconorg-3094	94	24	manner	manner	NOUN
fueconorg-3094	94	25	of	of	ADP
fueconorg-3094	94	26	recognition	recognition	NOUN
fueconorg-3094	94	27	,	,	PUNCT
fueconorg-3094	94	28	measurement	measurement	NOUN
fueconorg-3094	94	29	,	,	PUNCT
fueconorg-3094	94	30	presentation	presentation	NOUN
fueconorg-3094	94	31	and	and	CCONJ
fueconorg-3094	94	32	disclosure	disclosure	NOUN
fueconorg-3094	94	33	of	of	ADP
fueconorg-3094	94	34	positions	position	NOUN
fueconorg-3094	94	35	in	in	ADP
fueconorg-3094	94	36	the	the	DET
fueconorg-3094	94	37	individual	individual	ADJ
fueconorg-3094	94	38	financial	financial	ADJ
fueconorg-3094	94	39	statements	statement	NOUN
fueconorg-3094	94	40	of	of	ADP
fueconorg-3094	94	41	micro	micro	ADJ
fueconorg-3094	94	42	and	and	CCONJ
fueconorg-3094	94	43	other	other	ADJ
fueconorg-3094	94	44	entities	entity	NOUN
fueconorg-3094	94	45	,	,	PUNCT
fueconorg-3094	94	46	official	official	ADJ
fueconorg-3094	94	47	gazette	gazette	NOUN
fueconorg-3094	94	48	of	of	ADP
fueconorg-3094	94	49	rs	rs	PROPN
fueconorg-3094	94	50	,	,	PUNCT
fueconorg-3094	94	51	no	no	INTJ
fueconorg-3094	94	52	.	.	NOUN
fueconorg-3094	94	53	118	118	NUM
fueconorg-3094	94	54	of	of	ADP
fueconorg-3094	94	55	december	december	PROPN
fueconorg-3094	94	56	30th	30th	NOUN
fueconorg-3094	94	57	2013	2013	NUM
fueconorg-3094	94	58	,	,	PUNCT
fueconorg-3094	94	59	95	95	NUM
fueconorg-3094	94	60	of	of	ADP
fueconorg-3094	94	61	september	september	PROPN
fueconorg-3094	94	62	5th	5th	NOUN
fueconorg-3094	94	63	2014	2014	NUM
fueconorg-3094	94	64	(	(	PUNCT
fueconorg-3094	94	65	rb	rb	X
fueconorg-3094	94	66	hereinafter	hereinafter	NOUN
fueconorg-3094	94	67	)	)	PUNCT
fueconorg-3094	94	68	.	.	PUNCT
fueconorg-3094	95	1	key	key	ADJ
fueconorg-3094	95	2	predictors	predictor	NOUN
fueconorg-3094	95	3	of	of	ADP
fueconorg-3094	95	4	internal	internal	ADJ
fueconorg-3094	95	5	supervision	supervision	NOUN
fueconorg-3094	95	6	of	of	ADP
fueconorg-3094	95	7	financial	financial	ADJ
fueconorg-3094	95	8	statements	statement	NOUN
fueconorg-3094	95	9	35	35	NUM
fueconorg-3094	95	10	the	the	DET
fueconorg-3094	95	11	hosmer	hosmer	NOUN
fueconorg-3094	95	12	and	and	CCONJ
fueconorg-3094	95	13	lemeshow	lemeshow	ADJ
fueconorg-3094	95	14	goodness	goodness	NOUN
fueconorg-3094	95	15	of	of	ADP
fueconorg-3094	95	16	fit	fit	ADJ
fueconorg-3094	95	17	test	test	NOUN
fueconorg-3094	95	18	in	in	ADP
fueconorg-3094	95	19	table	table	NOUN
fueconorg-3094	95	20	3	3	NUM
fueconorg-3094	95	21	is	be	AUX
fueconorg-3094	95	22	ibm	ibm	PROPN
fueconorg-3094	95	23	spss	spss	PROPN
fueconorg-3094	95	24	's	's	PART
fueconorg-3094	95	25	most	most	ADV
fueconorg-3094	95	26	reliable	reliable	ADJ
fueconorg-3094	95	27	model	model	NOUN
fueconorg-3094	95	28	prediction	prediction	NOUN
fueconorg-3094	95	29	quality	quality	NOUN
fueconorg-3094	95	30	test	test	NOUN
fueconorg-3094	95	31	.	.	PUNCT
fueconorg-3094	96	1	the	the	DET
fueconorg-3094	96	2	model	model	NOUN
fueconorg-3094	96	3	is	be	AUX
fueconorg-3094	96	4	supported	support	VERB
fueconorg-3094	96	5	because	because	SCONJ
fueconorg-3094	96	6	significance	significance	NOUN
fueconorg-3094	96	7	takes	take	VERB
fueconorg-3094	96	8	values	value	NOUN
fueconorg-3094	96	9	p>0.05	p>0.05	NOUN
fueconorg-3094	96	10	.	.	PUNCT
fueconorg-3094	97	1	the	the	DET
fueconorg-3094	97	2	h	h	NOUN
fueconorg-3094	97	3	-	-	PUNCT
fueconorg-3094	97	4	square	square	NOUN
fueconorg-3094	97	5	for	for	ADP
fueconorg-3094	97	6	hosmer	hosmer	NOUN
fueconorg-3094	97	7	and	and	CCONJ
fueconorg-3094	97	8	lemeshow	lemeshow	ADJ
fueconorg-3094	97	9	test	test	NOUN
fueconorg-3094	97	10	is	be	AUX
fueconorg-3094	97	11	2.43	2.43	NUM
fueconorg-3094	97	12	with	with	ADP
fueconorg-3094	97	13	a	a	DET
fueconorg-3094	97	14	significance	significance	NOUN
fueconorg-3094	97	15	of	of	ADP
fueconorg-3094	97	16	0.88	0.88	NUM
fueconorg-3094	97	17	.	.	PUNCT
fueconorg-3094	97	18	table	table	NOUN
fueconorg-3094	97	19	3	3	NUM
fueconorg-3094	97	20	hosmer	hosmer	NOUN
fueconorg-3094	97	21	and	and	CCONJ
fueconorg-3094	97	22	lemeshow	lemeshow	ADJ
fueconorg-3094	97	23	test	test	NOUN
fueconorg-3094	97	24	#	#	SYM
fueconorg-3094	97	25	1	1	NUM
fueconorg-3094	97	26	step	step	NOUN
fueconorg-3094	97	27	chi	chi	ADJ
fueconorg-3094	97	28	-	-	PUNCT
fueconorg-3094	97	29	square	square	ADJ
fueconorg-3094	97	30	df	df	PROPN
fueconorg-3094	97	31	sig	sig	NOUN
fueconorg-3094	97	32	.	.	PROPN
fueconorg-3094	98	1	1	1	NUM
fueconorg-3094	98	2	2.428	2.428	NUM
fueconorg-3094	98	3	6	6	NUM
fueconorg-3094	98	4	.876	.876	NUM
fueconorg-3094	98	5	source	source	NOUN
fueconorg-3094	98	6	:	:	PUNCT
fueconorg-3094	98	7	authors	author	NOUN
fueconorg-3094	98	8	’	’	PART
fueconorg-3094	98	9	calculation	calculation	NOUN
fueconorg-3094	98	10	table	table	NOUN
fueconorg-3094	98	11	4	4	NUM
fueconorg-3094	98	12	shows	show	VERB
fueconorg-3094	98	13	the	the	DET
fueconorg-3094	98	14	values	value	NOUN
fueconorg-3094	98	15	of	of	ADP
fueconorg-3094	98	16	cox&snell	cox&snell	PROPN
fueconorg-3094	98	17	r	r	NOUN
fueconorg-3094	98	18	square	square	ADJ
fueconorg-3094	98	19	and	and	CCONJ
fueconorg-3094	98	20	nagelkerke	nagelkerke	PROPN
fueconorg-3094	98	21	r	r	PROPN
fueconorg-3094	98	22	square	square	NOUN
fueconorg-3094	98	23	.	.	PUNCT
fueconorg-3094	99	1	the	the	DET
fueconorg-3094	99	2	model	model	NOUN
fueconorg-3094	99	3	,	,	PUNCT
fueconorg-3094	99	4	or	or	CCONJ
fueconorg-3094	99	5	the	the	DET
fueconorg-3094	99	6	set	set	NOUN
fueconorg-3094	99	7	of	of	ADP
fueconorg-3094	99	8	variables	variable	NOUN
fueconorg-3094	99	9	,	,	PUNCT
fueconorg-3094	99	10	explains	explain	VERB
fueconorg-3094	99	11	between	between	ADP
fueconorg-3094	99	12	50.3	50.3	NUM
fueconorg-3094	99	13	%	%	NOUN
fueconorg-3094	99	14	and	and	CCONJ
fueconorg-3094	99	15	67.8	67.8	NUM
fueconorg-3094	99	16	%	%	NOUN
fueconorg-3094	99	17	of	of	ADP
fueconorg-3094	99	18	the	the	DET
fueconorg-3094	99	19	variance	variance	NOUN
fueconorg-3094	99	20	of	of	ADP
fueconorg-3094	99	21	the	the	DET
fueconorg-3094	99	22	dependent	dependent	ADJ
fueconorg-3094	99	23	variable	variable	NOUN
fueconorg-3094	99	24	.	.	PUNCT
fueconorg-3094	100	1	table	table	NOUN
fueconorg-3094	100	2	4	4	NUM
fueconorg-3094	100	3	model	model	NOUN
fueconorg-3094	100	4	summary	summary	NOUN
fueconorg-3094	100	5	#	#	SYM
fueconorg-3094	100	6	1	1	NUM
fueconorg-3094	100	7	step	step	NOUN
fueconorg-3094	100	8	-2	-2	INTJ
fueconorg-3094	100	9	log	log	NOUN
fueconorg-3094	100	10	likelihood	likelihood	NOUN
fueconorg-3094	100	11	cox&snell	cox&snell	PROPN
fueconorg-3094	100	12	r	r	PROPN
fueconorg-3094	100	13	square	square	NOUN
fueconorg-3094	100	14	nagelkerke	nagelkerke	NOUN
fueconorg-3094	100	15	r	r	NOUN
fueconorg-3094	100	16	square	square	NOUN
fueconorg-3094	100	17	1	1	NUM
fueconorg-3094	100	18	221.294	221.294	NUM
fueconorg-3094	100	19	.503	.503	NUM
fueconorg-3094	100	20	.678	.678	NUM
fueconorg-3094	100	21	source	source	NOUN
fueconorg-3094	100	22	:	:	PUNCT
fueconorg-3094	100	23	authors	author	NOUN
fueconorg-3094	100	24	’	’	PART
fueconorg-3094	100	25	calculation	calculation	NOUN
fueconorg-3094	100	26	table	table	NOUN
fueconorg-3094	100	27	5	5	NUM
fueconorg-3094	100	28	shows	show	VERB
fueconorg-3094	100	29	that	that	SCONJ
fueconorg-3094	100	30	the	the	DET
fueconorg-3094	100	31	model	model	NOUN
fueconorg-3094	100	32	,	,	PUNCT
fueconorg-3094	100	33	or	or	CCONJ
fueconorg-3094	100	34	the	the	DET
fueconorg-3094	100	35	set	set	NOUN
fueconorg-3094	100	36	of	of	ADP
fueconorg-3094	100	37	variables	variable	NOUN
fueconorg-3094	100	38	,	,	PUNCT
fueconorg-3094	100	39	correctly	correctly	ADV
fueconorg-3094	100	40	classifies	classify	VERB
fueconorg-3094	100	41	89.3	89.3	NUM
fueconorg-3094	100	42	%	%	NOUN
fueconorg-3094	100	43	of	of	ADP
fueconorg-3094	100	44	all	all	DET
fueconorg-3094	100	45	cases	case	NOUN
fueconorg-3094	100	46	that	that	PRON
fueconorg-3094	100	47	is	be	AUX
fueconorg-3094	100	48	better	well	ADJ
fueconorg-3094	100	49	than	than	ADP
fueconorg-3094	100	50	58.9	58.9	NUM
fueconorg-3094	100	51	%	%	NOUN
fueconorg-3094	100	52	,	,	PUNCT
fueconorg-3094	100	53	which	which	PRON
fueconorg-3094	100	54	represents	represent	VERB
fueconorg-3094	100	55	value	value	NOUN
fueconorg-3094	100	56	of	of	ADP
fueconorg-3094	100	57	this	this	DET
fueconorg-3094	100	58	indicator	indicator	NOUN
fueconorg-3094	100	59	before	before	ADP
fueconorg-3094	100	60	including	include	VERB
fueconorg-3094	100	61	predictor	predictor	NOUN
fueconorg-3094	100	62	variables	variable	NOUN
fueconorg-3094	100	63	in	in	ADP
fueconorg-3094	100	64	the	the	DET
fueconorg-3094	100	65	model	model	NOUN
fueconorg-3094	100	66	.	.	PUNCT
fueconorg-3094	101	1	positive	positive	ADJ
fueconorg-3094	101	2	and	and	CCONJ
fueconorg-3094	101	3	negative	negative	ADJ
fueconorg-3094	101	4	predictive	predictive	ADJ
fueconorg-3094	101	5	values	value	NOUN
fueconorg-3094	101	6	are	be	AUX
fueconorg-3094	101	7	calculated	calculate	VERB
fueconorg-3094	101	8	on	on	ADP
fueconorg-3094	101	9	the	the	DET
fueconorg-3094	101	10	basis	basis	NOUN
fueconorg-3094	101	11	of	of	ADP
fueconorg-3094	101	12	data	datum	NOUN
fueconorg-3094	101	13	in	in	ADP
fueconorg-3094	101	14	table	table	NOUN
fueconorg-3094	101	15	5	5	NUM
fueconorg-3094	101	16	.	.	PUNCT
fueconorg-3094	102	1	the	the	DET
fueconorg-3094	102	2	positive	positive	ADJ
fueconorg-3094	102	3	predictive	predictive	ADJ
fueconorg-3094	102	4	value	value	NOUN
fueconorg-3094	102	5	shows	show	VERB
fueconorg-3094	102	6	that	that	SCONJ
fueconorg-3094	102	7	the	the	DET
fueconorg-3094	102	8	model	model	NOUN
fueconorg-3094	102	9	correctly	correctly	ADV
fueconorg-3094	102	10	selected	select	VERB
fueconorg-3094	102	11	88.72	88.72	NUM
fueconorg-3094	102	12	%	%	NOUN
fueconorg-3094	102	13	of	of	ADP
fueconorg-3094	102	14	respondents	respondent	NOUN
fueconorg-3094	102	15	who	who	PRON
fueconorg-3094	102	16	answered	answer	VERB
fueconorg-3094	102	17	that	that	SCONJ
fueconorg-3094	102	18	ispfs	ispf	NOUN
fueconorg-3094	102	19	performs	perform	VERB
fueconorg-3094	102	20	in	in	ADP
fueconorg-3094	102	21	entity	entity	NOUN
fueconorg-3094	102	22	where	where	SCONJ
fueconorg-3094	102	23	they	they	PRON
fueconorg-3094	102	24	are	be	AUX
fueconorg-3094	102	25	employed	employ	VERB
fueconorg-3094	102	26	.	.	PUNCT
fueconorg-3094	103	1	the	the	DET
fueconorg-3094	103	2	negative	negative	ADJ
fueconorg-3094	103	3	predictive	predictive	ADJ
fueconorg-3094	103	4	value	value	NOUN
fueconorg-3094	103	5	shows	show	VERB
fueconorg-3094	103	6	that	that	SCONJ
fueconorg-3094	103	7	the	the	DET
fueconorg-3094	103	8	model	model	NOUN
fueconorg-3094	103	9	correctly	correctly	ADV
fueconorg-3094	103	10	selected	select	VERB
fueconorg-3094	103	11	89.76	89.76	NUM
fueconorg-3094	103	12	%	%	NOUN
fueconorg-3094	103	13	of	of	ADP
fueconorg-3094	103	14	respondents	respondent	NOUN
fueconorg-3094	103	15	who	who	PRON
fueconorg-3094	103	16	answered	answer	VERB
fueconorg-3094	103	17	that	that	SCONJ
fueconorg-3094	103	18	ispfs	ispf	NOUN
fueconorg-3094	103	19	does	do	AUX
fueconorg-3094	103	20	not	not	PART
fueconorg-3094	103	21	perform	perform	VERB
fueconorg-3094	103	22	in	in	ADP
fueconorg-3094	103	23	entity	entity	NOUN
fueconorg-3094	103	24	where	where	SCONJ
fueconorg-3094	103	25	they	they	PRON
fueconorg-3094	103	26	are	be	AUX
fueconorg-3094	103	27	employed	employ	VERB
fueconorg-3094	103	28	.	.	PUNCT
fueconorg-3094	104	1	table	table	NOUN
fueconorg-3094	104	2	5	5	NUM
fueconorg-3094	104	3	classification	classification	NOUN
fueconorg-3094	104	4	table	table	NOUN
fueconorg-3094	104	5	#	#	SYM
fueconorg-3094	104	6	1	1	NUM
fueconorg-3094	104	7	step	step	NOUN
fueconorg-3094	104	8	observed	observe	VERB
fueconorg-3094	104	9	predicted	predict	VERB
fueconorg-3094	104	10	internal	internal	ADJ
fueconorg-3094	104	11	supervision	supervision	NOUN
fueconorg-3094	104	12	of	of	ADP
fueconorg-3094	104	13	preparation	preparation	NOUN
fueconorg-3094	104	14	of	of	ADP
fueconorg-3094	104	15	fs	fs	ADP
fueconorg-3094	104	16	percentage	percentage	NOUN
fueconorg-3094	104	17	correct	correct	ADJ
fueconorg-3094	105	1	no	no	INTJ
fueconorg-3094	105	2	yes	yes	INTJ
fueconorg-3094	105	3	1	1	NUM
fueconorg-3094	105	4	internal	internal	ADJ
fueconorg-3094	105	5	supervision	supervision	NOUN
fueconorg-3094	105	6	of	of	ADP
fueconorg-3094	105	7	preparation	preparation	NOUN
fueconorg-3094	105	8	of	of	ADP
fueconorg-3094	105	9	fs	fs	ADP
fueconorg-3094	105	10	no	no	DET
fueconorg-3094	105	11	184	184	NUM
fueconorg-3094	105	12	15	15	NUM
fueconorg-3094	105	13	92.5	92.5	NUM
fueconorg-3094	105	14	yes	yes	INTJ
fueconorg-3094	105	15	21	21	NUM
fueconorg-3094	105	16	118	118	NUM
fueconorg-3094	105	17	84.9	84.9	NUM
fueconorg-3094	105	18	overall	overall	ADJ
fueconorg-3094	105	19	percentage	percentage	NOUN
fueconorg-3094	105	20	89.3	89.3	NUM
fueconorg-3094	105	21	source	source	NOUN
fueconorg-3094	105	22	:	:	PUNCT
fueconorg-3094	105	23	authors	author	NOUN
fueconorg-3094	105	24	’	’	PART
fueconorg-3094	105	25	calculation	calculation	NOUN
fueconorg-3094	105	26	table	table	NOUN
fueconorg-3094	105	27	6	6	NUM
fueconorg-3094	105	28	shows	show	VERB
fueconorg-3094	105	29	a	a	DET
fueconorg-3094	105	30	variable	variable	NOUN
fueconorg-3094	105	31	that	that	PRON
fueconorg-3094	105	32	significantly	significantly	ADV
fueconorg-3094	105	33	contributes	contribute	VERB
fueconorg-3094	105	34	to	to	ADP
fueconorg-3094	105	35	predictive	predictive	ADJ
fueconorg-3094	105	36	capabilities	capability	NOUN
fueconorg-3094	105	37	of	of	ADP
fueconorg-3094	105	38	the	the	DET
fueconorg-3094	105	39	model	model	NOUN
fueconorg-3094	105	40	.	.	PUNCT
fueconorg-3094	106	1	the	the	DET
fueconorg-3094	106	2	main	main	ADJ
fueconorg-3094	106	3	factor	factor	NOUN
fueconorg-3094	106	4	influencing	influence	VERB
fueconorg-3094	106	5	whether	whether	SCONJ
fueconorg-3094	106	6	ispfs	ispf	NOUN
fueconorg-3094	106	7	will	will	AUX
fueconorg-3094	106	8	be	be	AUX
fueconorg-3094	106	9	performed	perform	VERB
fueconorg-3094	106	10	is	be	AUX
fueconorg-3094	106	11	iscfsr	iscfsr	NOUN
fueconorg-3094	106	12	.	.	PUNCT
fueconorg-3094	107	1	entities	entity	NOUN
fueconorg-3094	107	2	that	that	PRON
fueconorg-3094	107	3	perform	perform	VERB
fueconorg-3094	107	4	iscfsr	iscfsr	NOUN
fueconorg-3094	107	5	are	be	AUX
fueconorg-3094	107	6	most	most	ADV
fueconorg-3094	107	7	likely	likely	ADJ
fueconorg-3094	107	8	to	to	PART
fueconorg-3094	107	9	have	have	VERB
fueconorg-3094	107	10	ispfs	ispf	NOUN
fueconorg-3094	107	11	also	also	ADV
fueconorg-3094	107	12	.	.	PUNCT
fueconorg-3094	108	1	36	36	NUM
fueconorg-3094	108	2	s.	s.	PROPN
fueconorg-3094	108	3	milutinović	milutinović	PROPN
fueconorg-3094	108	4	,	,	PUNCT
fueconorg-3094	108	5	i.	i.	PROPN
fueconorg-3094	108	6	medved	medve	VERB
fueconorg-3094	108	7	,	,	PUNCT
fueconorg-3094	108	8	d.	d.	PROPN
fueconorg-3094	108	9	dimitrijević	dimitrijević	NOUN
fueconorg-3094	108	10	table	table	VERB
fueconorg-3094	108	11	6	6	NUM
fueconorg-3094	108	12	variables	variable	NOUN
fueconorg-3094	108	13	in	in	ADP
fueconorg-3094	108	14	the	the	DET
fueconorg-3094	108	15	equation	equation	NOUN
fueconorg-3094	108	16	#	#	SYM
fueconorg-3094	108	17	1	1	NUM
fueconorg-3094	108	18	β	β	X
fueconorg-3094	108	19	s.e	s.e	PROPN
fueconorg-3094	108	20	.	.	PROPN
fueconorg-3094	108	21	wald	wald	PROPN
fueconorg-3094	108	22	df	df	PROPN
fueconorg-3094	108	23	sig	sig	PROPN
fueconorg-3094	108	24	.	.	PUNCT
fueconorg-3094	109	1	exp(β	exp(β	VERB
fueconorg-3094	109	2	)	)	PUNCT
fueconorg-3094	109	3	95	95	NUM
fueconorg-3094	109	4	%	%	NOUN
fueconorg-3094	109	5	c.i.for	c.i.for	NOUN
fueconorg-3094	109	6	exp(β	exp(β	PROPN
fueconorg-3094	109	7	)	)	PUNCT
fueconorg-3094	109	8	lower	low	ADJ
fueconorg-3094	109	9	upper	upper	ADJ
fueconorg-3094	109	10	s	s	X
fueconorg-3094	109	11	te	te	ADP
fueconorg-3094	109	12	p	p	NOUN
fueconorg-3094	109	13	1	1	NUM
fueconorg-3094	109	14	large	large	ADJ
fueconorg-3094	109	15	ifrs	ifrs	NOUN
fueconorg-3094	109	16	-.443	-.443	PROPN
fueconorg-3094	109	17	.728	.728	PROPN
fueconorg-3094	109	18	.370	.370	NUM
fueconorg-3094	109	19	1	1	NUM
fueconorg-3094	109	20	.543	.543	NUM
fueconorg-3094	109	21	.642	.642	NUM
fueconorg-3094	109	22	.154	.154	NUM
fueconorg-3094	109	23	2.675	2.675	NUM
fueconorg-3094	109	24	medium	medium	ADJ
fueconorg-3094	109	25	-	-	PUNCT
fueconorg-3094	109	26	sized	sized	ADJ
fueconorg-3094	109	27	ifrs	ifrs	NOUN
fueconorg-3094	109	28	-.213	-.213	PROPN
fueconorg-3094	109	29	.949	.949	NUM
fueconorg-3094	109	30	.051	.051	NUM
fueconorg-3094	109	31	1	1	NUM
fueconorg-3094	109	32	.822	.822	NUM
fueconorg-3094	109	33	.808	.808	NUM
fueconorg-3094	109	34	.126	.126	NUM
fueconorg-3094	109	35	5.186	5.186	NUM
fueconorg-3094	109	36	medium	medium	ADJ
fueconorg-3094	109	37	ifrs	ifrs	NOUN
fueconorg-3094	109	38	smes	sme	NOUN
fueconorg-3094	109	39	-.411	-.411	PROPN
fueconorg-3094	109	40	.666	.666	NUM
fueconorg-3094	109	41	.380	.380	NUM
fueconorg-3094	109	42	1	1	NUM
fueconorg-3094	109	43	.538	.538	NUM
fueconorg-3094	109	44	.663	.663	NUM
fueconorg-3094	109	45	.180	.180	NUM
fueconorg-3094	109	46	2.449	2.449	NUM
fueconorg-3094	109	47	small	small	ADJ
fueconorg-3094	109	48	ifrs	ifrs	NOUN
fueconorg-3094	109	49	smes	sme	NOUN
fueconorg-3094	109	50	-.176	-.176	PROPN
fueconorg-3094	109	51	.818	.818	NUM
fueconorg-3094	109	52	.047	.047	NUM
fueconorg-3094	109	53	1	1	NUM
fueconorg-3094	109	54	.829	.829	NUM
fueconorg-3094	109	55	.838	.838	NUM
fueconorg-3094	109	56	.169	.169	NUM
fueconorg-3094	109	57	4.165	4.165	NUM
fueconorg-3094	109	58	small	small	ADJ
fueconorg-3094	109	59	rb	rb	NOUN
fueconorg-3094	109	60	-.856	-.856	NOUN
fueconorg-3094	109	61	.629	.629	NUM
fueconorg-3094	109	62	1.856	1.856	NUM
fueconorg-3094	109	63	1	1	NUM
fueconorg-3094	109	64	.173	.173	NUM
fueconorg-3094	109	65	.425	.425	NUM
fueconorg-3094	109	66	.124	.124	NUM
fueconorg-3094	109	67	1.456	1.456	NUM
fueconorg-3094	109	68	espfs	espfs	PROPN
fueconorg-3094	109	69	.295	.295	NUM
fueconorg-3094	109	70	.632	.632	NUM
fueconorg-3094	109	71	.218	.218	NUM
fueconorg-3094	109	72	1	1	NUM
fueconorg-3094	109	73	.641	.641	NUM
fueconorg-3094	109	74	1.343	1.343	NUM
fueconorg-3094	109	75	.389	.389	NUM
fueconorg-3094	109	76	4.635	4.635	NUM
fueconorg-3094	109	77	escfsr	escfsr	NOUN
fueconorg-3094	109	78	.699	.699	NUM
fueconorg-3094	109	79	.633	.633	NUM
fueconorg-3094	109	80	1.220	1.220	NUM
fueconorg-3094	109	81	1	1	NUM
fueconorg-3094	109	82	.269	.269	NUM
fueconorg-3094	109	83	2.012	2.012	NUM
fueconorg-3094	109	84	.582	.582	NUM
fueconorg-3094	109	85	6.960	6.960	NUM
fueconorg-3094	109	86	iscfsr	iscfsr	NOUN
fueconorg-3094	109	87	4.021	4.021	NUM
fueconorg-3094	109	88	.365	.365	NUM
fueconorg-3094	109	89	121.32	121.32	NUM
fueconorg-3094	109	90	1	1	NUM
fueconorg-3094	109	91	.000	.000	NUM
fueconorg-3094	109	92	55.765	55.765	NUM
fueconorg-3094	109	93	27.265	27.265	NUM
fueconorg-3094	109	94	114.056	114.056	NUM
fueconorg-3094	109	95	constant	constant	ADJ
fueconorg-3094	109	96	-1.792	-1.792	NUM
fueconorg-3094	109	97	.599	.599	NUM
fueconorg-3094	109	98	8.943	8.943	NUM
fueconorg-3094	109	99	1	1	NUM
fueconorg-3094	109	100	.003	.003	NUM
fueconorg-3094	109	101	.167	.167	NUM
fueconorg-3094	109	102	source	source	NOUN
fueconorg-3094	109	103	:	:	PUNCT
fueconorg-3094	109	104	authors	author	NOUN
fueconorg-3094	109	105	’	’	PART
fueconorg-3094	109	106	calculation	calculation	NOUN
fueconorg-3094	109	107	based	base	VERB
fueconorg-3094	109	108	on	on	ADP
fueconorg-3094	109	109	the	the	DET
fueconorg-3094	109	110	obtained	obtain	VERB
fueconorg-3094	109	111	values	value	NOUN
fueconorg-3094	109	112	of	of	ADP
fueconorg-3094	109	113	the	the	DET
fueconorg-3094	109	114	β	β	NOUN
fueconorg-3094	109	115	coefficient	coefficient	NOUN
fueconorg-3094	109	116	,	,	PUNCT
fueconorg-3094	109	117	the	the	DET
fueconorg-3094	109	118	regression	regression	NOUN
fueconorg-3094	109	119	equation	equation	NOUN
fueconorg-3094	109	120	of	of	ADP
fueconorg-3094	109	121	the	the	DET
fueconorg-3094	109	122	first	first	ADJ
fueconorg-3094	109	123	model	model	NOUN
fueconorg-3094	109	124	is	be	AUX
fueconorg-3094	109	125	:	:	PUNCT
fueconorg-3094	109	126	11	11	NUM
fueconorg-3094	109	127	021.4792.1ˆ	021.4792.1ˆ	NUM
fueconorg-3094	109	128	xy	xy	X
fueconorg-3094	109	129			NUM
fueconorg-3094	109	130	(	(	PUNCT
fueconorg-3094	109	131	1	1	X
fueconorg-3094	109	132	)	)	PUNCT
fueconorg-3094	109	133	legend	legend	NOUN
fueconorg-3094	109	134	:	:	PUNCT
fueconorg-3094	109	135	ŷ1	ŷ1	PROPN
fueconorg-3094	109	136	–	–	PUNCT
fueconorg-3094	109	137	the	the	DET
fueconorg-3094	109	138	expected	expect	VERB
fueconorg-3094	109	139	value	value	NOUN
fueconorg-3094	109	140	of	of	ADP
fueconorg-3094	109	141	the	the	DET
fueconorg-3094	109	142	dependent	dependent	ADJ
fueconorg-3094	109	143	variable	variable	NOUN
fueconorg-3094	109	144	(	(	PUNCT
fueconorg-3094	109	145	ispfs	ispfs	PROPN
fueconorg-3094	109	146	)	)	PUNCT
fueconorg-3094	110	1	x1	x1	PROPN
fueconorg-3094	110	2	–	–	PUNCT
fueconorg-3094	110	3	predictive	predictive	ADJ
fueconorg-3094	110	4	variable	variable	NOUN
fueconorg-3094	110	5	(	(	PUNCT
fueconorg-3094	110	6	iscfsr	iscfsr	PROPN
fueconorg-3094	110	7	)	)	PUNCT
fueconorg-3094	110	8	a	a	DET
fueconorg-3094	110	9	direct	direct	ADJ
fueconorg-3094	110	10	logistic	logistic	ADJ
fueconorg-3094	110	11	regression	regression	NOUN
fueconorg-3094	110	12	was	be	AUX
fueconorg-3094	110	13	conducted	conduct	VERB
fueconorg-3094	110	14	to	to	PART
fueconorg-3094	110	15	assess	assess	VERB
fueconorg-3094	110	16	the	the	DET
fueconorg-3094	110	17	impact	impact	NOUN
fueconorg-3094	110	18	of	of	ADP
fueconorg-3094	110	19	several	several	ADJ
fueconorg-3094	110	20	factors	factor	NOUN
fueconorg-3094	110	21	on	on	ADP
fueconorg-3094	110	22	the	the	DET
fueconorg-3094	110	23	likelihood	likelihood	NOUN
fueconorg-3094	110	24	that	that	SCONJ
fueconorg-3094	110	25	ispfs	ispf	NOUN
fueconorg-3094	110	26	performs	perform	VERB
fueconorg-3094	110	27	in	in	ADP
fueconorg-3094	110	28	entity	entity	NOUN
fueconorg-3094	110	29	.	.	PUNCT
fueconorg-3094	111	1	the	the	DET
fueconorg-3094	111	2	model	model	NOUN
fueconorg-3094	111	3	contained	contain	VERB
fueconorg-3094	111	4	four	four	NUM
fueconorg-3094	111	5	predictors	predictor	NOUN
fueconorg-3094	111	6	(	(	PUNCT
fueconorg-3094	111	7	independent	independent	ADJ
fueconorg-3094	111	8	variables	variable	NOUN
fueconorg-3094	111	9	)	)	PUNCT
fueconorg-3094	111	10	and	and	CCONJ
fueconorg-3094	111	11	was	be	AUX
fueconorg-3094	111	12	statistically	statistically	ADV
fueconorg-3094	111	13	significant	significant	ADJ
fueconorg-3094	111	14	,	,	PUNCT
fueconorg-3094	111	15	c²	c²	NOUN
fueconorg-3094	111	16	(	(	PUNCT
fueconorg-3094	111	17	8	8	NUM
fueconorg-3094	111	18	,	,	PUNCT
fueconorg-3094	111	19	n=338	n=338	NUM
fueconorg-3094	111	20	)	)	PUNCT
fueconorg-3094	111	21	=	=	SYM
fueconorg-3094	111	22	236.57	236.57	NUM
fueconorg-3094	111	23	,	,	PUNCT
fueconorg-3094	111	24	p<0.001	p<0.001	PROPN
fueconorg-3094	111	25	,	,	PUNCT
fueconorg-3094	111	26	indicating	indicate	VERB
fueconorg-3094	111	27	that	that	SCONJ
fueconorg-3094	111	28	the	the	DET
fueconorg-3094	111	29	model	model	NOUN
fueconorg-3094	111	30	distinguishes	distinguish	VERB
fueconorg-3094	111	31	respondents	respondent	NOUN
fueconorg-3094	111	32	who	who	PRON
fueconorg-3094	111	33	responded	respond	VERB
fueconorg-3094	111	34	and	and	CCONJ
fueconorg-3094	111	35	those	those	PRON
fueconorg-3094	111	36	who	who	PRON
fueconorg-3094	111	37	did	do	AUX
fueconorg-3094	111	38	not	not	PART
fueconorg-3094	111	39	respond	respond	VERB
fueconorg-3094	111	40	that	that	SCONJ
fueconorg-3094	111	41	ispfs	ispf	NOUN
fueconorg-3094	111	42	performs	perform	VERB
fueconorg-3094	111	43	in	in	ADP
fueconorg-3094	111	44	entity	entity	NOUN
fueconorg-3094	111	45	where	where	SCONJ
fueconorg-3094	111	46	they	they	PRON
fueconorg-3094	111	47	are	be	AUX
fueconorg-3094	111	48	employed	employ	VERB
fueconorg-3094	111	49	.	.	PUNCT
fueconorg-3094	112	1	the	the	DET
fueconorg-3094	112	2	model	model	NOUN
fueconorg-3094	112	3	explains	explain	VERB
fueconorg-3094	112	4	as	as	ADP
fueconorg-3094	112	5	a	a	DET
fueconorg-3094	112	6	whole	whole	NOUN
fueconorg-3094	112	7	between	between	ADP
fueconorg-3094	112	8	50.3	50.3	NUM
fueconorg-3094	112	9	%	%	NOUN
fueconorg-3094	112	10	(	(	PUNCT
fueconorg-3094	112	11	cox&snell	cox&snell	PROPN
fueconorg-3094	112	12	’s	’s	PART
fueconorg-3094	112	13	r²	r²	NOUN
fueconorg-3094	112	14	)	)	PUNCT
fueconorg-3094	112	15	and	and	CCONJ
fueconorg-3094	112	16	67.8	67.8	NUM
fueconorg-3094	112	17	%	%	NOUN
fueconorg-3094	112	18	(	(	PUNCT
fueconorg-3094	112	19	nagelkerke	nagelkerke	PROPN
fueconorg-3094	112	20	’s	’s	PART
fueconorg-3094	112	21	r²	r²	NOUN
fueconorg-3094	112	22	)	)	PUNCT
fueconorg-3094	112	23	variance	variance	NOUN
fueconorg-3094	112	24	of	of	ADP
fueconorg-3094	112	25	dependent	dependent	ADJ
fueconorg-3094	112	26	variables	variable	NOUN
fueconorg-3094	112	27	and	and	CCONJ
fueconorg-3094	112	28	accurately	accurately	ADV
fueconorg-3094	112	29	classifies	classify	VERB
fueconorg-3094	112	30	89.3	89.3	NUM
fueconorg-3094	112	31	%	%	NOUN
fueconorg-3094	112	32	of	of	ADP
fueconorg-3094	112	33	cases	case	NOUN
fueconorg-3094	112	34	.	.	PUNCT
fueconorg-3094	113	1	the	the	DET
fueconorg-3094	113	2	strongest	strong	ADJ
fueconorg-3094	113	3	predictor	predictor	NOUN
fueconorg-3094	113	4	of	of	ADP
fueconorg-3094	113	5	the	the	DET
fueconorg-3094	113	6	responses	response	NOUN
fueconorg-3094	113	7	that	that	SCONJ
fueconorg-3094	113	8	there	there	PRON
fueconorg-3094	113	9	is	be	VERB
fueconorg-3094	113	10	the	the	DET
fueconorg-3094	113	11	performance	performance	NOUN
fueconorg-3094	113	12	of	of	ADP
fueconorg-3094	113	13	ispfs	ispf	NOUN
fueconorg-3094	113	14	in	in	ADP
fueconorg-3094	113	15	entity	entity	NOUN
fueconorg-3094	113	16	(	(	PUNCT
fueconorg-3094	113	17	see	see	VERB
fueconorg-3094	113	18	table	table	NOUN
fueconorg-3094	113	19	6	6	NUM
fueconorg-3094	113	20	)	)	PUNCT
fueconorg-3094	113	21	was	be	AUX
fueconorg-3094	113	22	the	the	DET
fueconorg-3094	113	23	performance	performance	NOUN
fueconorg-3094	113	24	of	of	ADP
fueconorg-3094	113	25	iscfsr	iscfsr	PROPN
fueconorg-3094	113	26	,	,	PUNCT
fueconorg-3094	113	27	whose	whose	DET
fueconorg-3094	113	28	quotient	quotient	NOUN
fueconorg-3094	113	29	of	of	ADP
fueconorg-3094	113	30	probability	probability	NOUN
fueconorg-3094	113	31	is	be	AUX
fueconorg-3094	113	32	55.77	55.77	NUM
fueconorg-3094	113	33	.	.	PUNCT
fueconorg-3094	114	1	it	it	PRON
fueconorg-3094	114	2	shows	show	VERB
fueconorg-3094	114	3	that	that	SCONJ
fueconorg-3094	114	4	respondents	respondent	NOUN
fueconorg-3094	114	5	from	from	ADP
fueconorg-3094	114	6	entity	entity	NOUN
fueconorg-3094	114	7	that	that	PRON
fueconorg-3094	114	8	performs	perform	VERB
fueconorg-3094	114	9	iscfsr	iscfsr	NOUN
fueconorg-3094	114	10	over	over	ADP
fueconorg-3094	114	11	55	55	NUM
fueconorg-3094	114	12	times	time	NOUN
fueconorg-3094	114	13	more	more	ADV
fueconorg-3094	114	14	often	often	ADV
fueconorg-3094	114	15	answer	answer	VERB
fueconorg-3094	114	16	with	with	ADP
fueconorg-3094	114	17	“	"	PUNCT
fueconorg-3094	114	18	yes	yes	INTJ
fueconorg-3094	114	19	”	"	PUNCT
fueconorg-3094	114	20	on	on	ADP
fueconorg-3094	114	21	the	the	DET
fueconorg-3094	114	22	question	question	NOUN
fueconorg-3094	114	23	about	about	ADP
fueconorg-3094	114	24	the	the	DET
fueconorg-3094	114	25	performance	performance	NOUN
fueconorg-3094	114	26	of	of	ADP
fueconorg-3094	114	27	ispfs	ispf	NOUN
fueconorg-3094	114	28	in	in	ADP
fueconorg-3094	114	29	contrast	contrast	NOUN
fueconorg-3094	114	30	to	to	ADP
fueconorg-3094	114	31	respondents	respondent	NOUN
fueconorg-3094	114	32	from	from	ADP
fueconorg-3094	114	33	entity	entity	NOUN
fueconorg-3094	114	34	that	that	PRON
fueconorg-3094	114	35	does	do	AUX
fueconorg-3094	114	36	not	not	PART
fueconorg-3094	114	37	perform	perform	VERB
fueconorg-3094	114	38	iscfsr	iscfsr	PROPN
fueconorg-3094	114	39	,	,	PUNCT
fueconorg-3094	114	40	with	with	ADP
fueconorg-3094	114	41	all	all	DET
fueconorg-3094	114	42	other	other	ADJ
fueconorg-3094	114	43	equal	equal	ADJ
fueconorg-3094	114	44	factors	factor	NOUN
fueconorg-3094	114	45	in	in	ADP
fueconorg-3094	114	46	the	the	DET
fueconorg-3094	114	47	model	model	NOUN
fueconorg-3094	114	48	.	.	PUNCT
fueconorg-3094	115	1	3.2	3.2	NUM
fueconorg-3094	115	2	.	.	PUNCT
fueconorg-3094	115	3	predictors	predictor	NOUN
fueconorg-3094	115	4	of	of	ADP
fueconorg-3094	115	5	internal	internal	ADJ
fueconorg-3094	115	6	supervision	supervision	NOUN
fueconorg-3094	115	7	of	of	ADP
fueconorg-3094	115	8	the	the	DET
fueconorg-3094	115	9	compliance	compliance	NOUN
fueconorg-3094	115	10	of	of	ADP
fueconorg-3094	115	11	financial	financial	ADJ
fueconorg-3094	115	12	statements	statement	NOUN
fueconorg-3094	115	13	with	with	ADP
fueconorg-3094	115	14	regulations	regulation	NOUN
fueconorg-3094	115	15	table	table	NOUN
fueconorg-3094	115	16	7	7	NUM
fueconorg-3094	115	17	shows	show	VERB
fueconorg-3094	115	18	the	the	DET
fueconorg-3094	115	19	predictors	predictor	NOUN
fueconorg-3094	115	20	included	include	VERB
fueconorg-3094	115	21	in	in	ADP
fueconorg-3094	115	22	the	the	DET
fueconorg-3094	115	23	second	second	ADJ
fueconorg-3094	115	24	model	model	NOUN
fueconorg-3094	115	25	as	as	ADV
fueconorg-3094	115	26	well	well	ADV
fueconorg-3094	115	27	as	as	ADP
fueconorg-3094	115	28	the	the	DET
fueconorg-3094	115	29	values	value	NOUN
fueconorg-3094	115	30	that	that	PRON
fueconorg-3094	115	31	are	be	AUX
fueconorg-3094	115	32	taken	take	VERB
fueconorg-3094	115	33	with	with	ADP
fueconorg-3094	115	34	the	the	DET
fueconorg-3094	115	35	frequencies	frequency	NOUN
fueconorg-3094	115	36	.	.	PUNCT
fueconorg-3094	116	1	number	number	NOUN
fueconorg-3094	116	2	of	of	ADP
fueconorg-3094	116	3	analyzed	analyze	VERB
fueconorg-3094	116	4	cases	case	NOUN
fueconorg-3094	116	5	is	be	AUX
fueconorg-3094	116	6	336	336	NUM
fueconorg-3094	116	7	.	.	PUNCT
fueconorg-3094	117	1	the	the	DET
fueconorg-3094	117	2	goodness	goodness	NOUN
fueconorg-3094	117	3	of	of	ADP
fueconorg-3094	117	4	fit	fit	ADJ
fueconorg-3094	117	5	test	test	NOUN
fueconorg-3094	117	6	in	in	ADP
fueconorg-3094	117	7	table	table	NOUN
fueconorg-3094	117	8	8	8	NUM
fueconorg-3094	117	9	shows	show	VERB
fueconorg-3094	117	10	how	how	SCONJ
fueconorg-3094	117	11	well	well	ADV
fueconorg-3094	117	12	the	the	DET
fueconorg-3094	117	13	model	model	NOUN
fueconorg-3094	117	14	predicts	predict	VERB
fueconorg-3094	117	15	results	result	VERB
fueconorg-3094	117	16	.	.	PUNCT
fueconorg-3094	118	1	the	the	DET
fueconorg-3094	118	2	obtained	obtain	VERB
fueconorg-3094	118	3	results	result	NOUN
fueconorg-3094	118	4	are	be	AUX
fueconorg-3094	118	5	very	very	ADV
fueconorg-3094	118	6	significant	significant	ADJ
fueconorg-3094	118	7	(	(	PUNCT
fueconorg-3094	118	8	p<0.0005	p<0.0005	NOUN
fueconorg-3094	118	9	)	)	PUNCT
fueconorg-3094	118	10	and	and	CCONJ
fueconorg-3094	118	11	the	the	DET
fueconorg-3094	118	12	model	model	NOUN
fueconorg-3094	118	13	with	with	ADP
fueconorg-3094	118	14	selected	select	VERB
fueconorg-3094	118	15	set	set	NOUN
fueconorg-3094	118	16	of	of	ADP
fueconorg-3094	118	17	variables	variable	NOUN
fueconorg-3094	118	18	shown	show	VERB
fueconorg-3094	118	19	in	in	ADP
fueconorg-3094	118	20	table	table	NOUN
fueconorg-3094	118	21	7	7	NUM
fueconorg-3094	118	22	predicts	predict	NOUN
fueconorg-3094	118	23	better	well	ADJ
fueconorg-3094	118	24	than	than	ADP
fueconorg-3094	118	25	the	the	DET
fueconorg-3094	118	26	initial	initial	ADJ
fueconorg-3094	118	27	model	model	NOUN
fueconorg-3094	118	28	(	(	PUNCT
fueconorg-3094	118	29	without	without	ADP
fueconorg-3094	118	30	any	any	DET
fueconorg-3094	118	31	independent	independent	ADJ
fueconorg-3094	118	32	variables	variable	NOUN
fueconorg-3094	118	33	)	)	PUNCT
fueconorg-3094	118	34	obtained	obtain	VERB
fueconorg-3094	118	35	assuming	assume	VERB
fueconorg-3094	118	36	that	that	SCONJ
fueconorg-3094	118	37	iscfsr	iscfsr	PROPN
fueconorg-3094	118	38	is	be	AUX
fueconorg-3094	118	39	never	never	ADV
fueconorg-3094	118	40	performed	perform	VERB
fueconorg-3094	118	41	.	.	PUNCT
fueconorg-3094	119	1	the	the	DET
fueconorg-3094	119	2	hi	hi	ADJ
fueconorg-3094	119	3	-	-	PUNCT
fueconorg-3094	119	4	square	square	ADJ
fueconorg-3094	119	5	indicator	indicator	NOUN
fueconorg-3094	119	6	is	be	AUX
fueconorg-3094	119	7	248.54	248.54	NUM
fueconorg-3094	119	8	with	with	ADP
fueconorg-3094	119	9	8	8	NUM
fueconorg-3094	119	10	degrees	degree	NOUN
fueconorg-3094	119	11	of	of	ADP
fueconorg-3094	119	12	freedom	freedom	NOUN
fueconorg-3094	119	13	.	.	PUNCT
fueconorg-3094	120	1	key	key	ADJ
fueconorg-3094	120	2	predictors	predictor	NOUN
fueconorg-3094	120	3	of	of	ADP
fueconorg-3094	120	4	internal	internal	ADJ
fueconorg-3094	120	5	supervision	supervision	NOUN
fueconorg-3094	120	6	of	of	ADP
fueconorg-3094	120	7	financial	financial	ADJ
fueconorg-3094	120	8	statements	statement	NOUN
fueconorg-3094	120	9	37	37	NUM
fueconorg-3094	120	10	table	table	NOUN
fueconorg-3094	120	11	7	7	NUM
fueconorg-3094	120	12	categorical	categorical	ADJ
fueconorg-3094	120	13	variables	variable	NOUN
fueconorg-3094	120	14	codings	coding	NOUN
fueconorg-3094	120	15	#	#	SYM
fueconorg-3094	120	16	2	2	NUM
fueconorg-3094	120	17	frequency	frequency	NOUN
fueconorg-3094	120	18	parameter	parameter	NOUN
fueconorg-3094	120	19	coding	code	VERB
fueconorg-3094	120	20	(	(	PUNCT
fueconorg-3094	120	21	1	1	NUM
fueconorg-3094	120	22	)	)	PUNCT
fueconorg-3094	120	23	(	(	PUNCT
fueconorg-3094	120	24	2	2	NUM
fueconorg-3094	120	25	)	)	PUNCT
fueconorg-3094	120	26	(	(	PUNCT
fueconorg-3094	120	27	3	3	X
fueconorg-3094	120	28	)	)	PUNCT
fueconorg-3094	120	29	(	(	PUNCT
fueconorg-3094	120	30	4	4	NUM
fueconorg-3094	120	31	)	)	PUNCT
fueconorg-3094	120	32	(	(	PUNCT
fueconorg-3094	120	33	5	5	X
fueconorg-3094	120	34	)	)	PUNCT
fueconorg-3094	120	35	the	the	DET
fueconorg-3094	120	36	category	category	NOUN
fueconorg-3094	120	37	of	of	ADP
fueconorg-3094	120	38	entity	entity	NOUN
fueconorg-3094	120	39	large	large	ADJ
fueconorg-3094	120	40	ifrs	ifrs	NOUN
fueconorg-3094	121	1	36	36	NUM
fueconorg-3094	121	2	.000	.000	NUM
fueconorg-3094	121	3	.000	.000	NUM
fueconorg-3094	121	4	.000	.000	NUM
fueconorg-3094	121	5	.000	.000	NUM
fueconorg-3094	121	6	.000	.000	NUM
fueconorg-3094	121	7	medium	medium	ADJ
fueconorg-3094	121	8	-	-	PUNCT
fueconorg-3094	121	9	sized	sized	ADJ
fueconorg-3094	121	10	ifrs	ifrs	NOUN
fueconorg-3094	121	11	44	44	NUM
fueconorg-3094	121	12	1.000	1.000	NUM
fueconorg-3094	121	13	.000	.000	NUM
fueconorg-3094	121	14	.000	.000	NUM
fueconorg-3094	121	15	.000	.000	NUM
fueconorg-3094	121	16	.000	.000	NUM
fueconorg-3094	121	17	medium	medium	ADJ
fueconorg-3094	121	18	ifrs	ifrs	NOUN
fueconorg-3094	121	19	smes	sme	NOUN
fueconorg-3094	121	20	15	15	NUM
fueconorg-3094	121	21	.000	.000	NUM
fueconorg-3094	121	22	1.000	1.000	NUM
fueconorg-3094	121	23	.000	.000	NUM
fueconorg-3094	121	24	.000	.000	NUM
fueconorg-3094	121	25	.000	.000	NUM
fueconorg-3094	121	26	small	small	ADJ
fueconorg-3094	121	27	ifrs	ifrs	NOUN
fueconorg-3094	121	28	smes	sme	NOUN
fueconorg-3094	121	29	74	74	NUM
fueconorg-3094	121	30	.000	.000	NUM
fueconorg-3094	121	31	.000	.000	NUM
fueconorg-3094	121	32	1.000	1.000	NUM
fueconorg-3094	121	33	.000	.000	NUM
fueconorg-3094	121	34	.000	.000	NUM
fueconorg-3094	121	35	small	small	ADJ
fueconorg-3094	121	36	rb	rb	NOUN
fueconorg-3094	121	37	29	29	NUM
fueconorg-3094	121	38	.000	.000	NUM
fueconorg-3094	121	39	.000	.000	NUM
fueconorg-3094	121	40	.000	.000	NUM
fueconorg-3094	121	41	1.000	1.000	NUM
fueconorg-3094	121	42	.000	.000	NUM
fueconorg-3094	121	43	micro	micro	NOUN
fueconorg-3094	121	44	138	138	NUM
fueconorg-3094	121	45	.000	.000	NUM
fueconorg-3094	121	46	.000	.000	NUM
fueconorg-3094	121	47	.000	.000	NUM
fueconorg-3094	121	48	.000	.000	NUM
fueconorg-3094	121	49	1.000	1.000	NUM
fueconorg-3094	121	50	external	external	ADJ
fueconorg-3094	121	51	supervision	supervision	NOUN
fueconorg-3094	121	52	of	of	ADP
fueconorg-3094	121	53	the	the	DET
fueconorg-3094	121	54	preparation	preparation	NOUN
fueconorg-3094	121	55	of	of	ADP
fueconorg-3094	121	56	fs	fs	INTJ
fueconorg-3094	121	57	(	(	PUNCT
fueconorg-3094	121	58	espfs	espfs	PROPN
fueconorg-3094	121	59	)	)	PUNCT
fueconorg-3094	121	60	no	no	DET
fueconorg-3094	121	61	263	263	NUM
fueconorg-3094	121	62	.000	.000	NUM
fueconorg-3094	122	1	yes	yes	INTJ
fueconorg-3094	122	2	73	73	NUM
fueconorg-3094	122	3	1.000	1.000	NUM
fueconorg-3094	122	4	internal	internal	ADJ
fueconorg-3094	122	5	supervision	supervision	NOUN
fueconorg-3094	122	6	of	of	ADP
fueconorg-3094	122	7	the	the	DET
fueconorg-3094	122	8	preparation	preparation	NOUN
fueconorg-3094	122	9	of	of	ADP
fueconorg-3094	122	10	fs	fs	INTJ
fueconorg-3094	122	11	(	(	PUNCT
fueconorg-3094	122	12	ispfs	ispfs	PROPN
fueconorg-3094	122	13	)	)	PUNCT
fueconorg-3094	122	14	no	no	DET
fueconorg-3094	122	15	199	199	NUM
fueconorg-3094	122	16	.000	.000	NUM
fueconorg-3094	122	17	yes	yes	INTJ
fueconorg-3094	122	18	137	137	NUM
fueconorg-3094	122	19	1.000	1.000	NUM
fueconorg-3094	122	20	external	external	ADJ
fueconorg-3094	122	21	supervision	supervision	NOUN
fueconorg-3094	122	22	of	of	ADP
fueconorg-3094	122	23	compliance	compliance	NOUN
fueconorg-3094	122	24	of	of	ADP
fueconorg-3094	122	25	fs	f	NOUN
fueconorg-3094	122	26	with	with	ADP
fueconorg-3094	122	27	regulations	regulation	NOUN
fueconorg-3094	122	28	(	(	PUNCT
fueconorg-3094	122	29	escfsr	escfsr	NOUN
fueconorg-3094	122	30	)	)	PUNCT
fueconorg-3094	122	31	no	no	DET
fueconorg-3094	122	32	263	263	NUM
fueconorg-3094	122	33	.000	.000	NUM
fueconorg-3094	123	1	yes	yes	INTJ
fueconorg-3094	123	2	73	73	NUM
fueconorg-3094	123	3	1.000	1.000	NUM
fueconorg-3094	123	4	source	source	NOUN
fueconorg-3094	123	5	:	:	PUNCT
fueconorg-3094	123	6	authors	author	NOUN
fueconorg-3094	123	7	’	’	PART
fueconorg-3094	123	8	calculation	calculation	NOUN
fueconorg-3094	123	9	table	table	NOUN
fueconorg-3094	123	10	8	8	NUM
fueconorg-3094	123	11	omnibus	omnibus	NOUN
fueconorg-3094	123	12	tests	test	NOUN
fueconorg-3094	123	13	of	of	ADP
fueconorg-3094	123	14	model	model	NOUN
fueconorg-3094	123	15	coefficients	coefficient	NOUN
fueconorg-3094	123	16	#	#	SYM
fueconorg-3094	123	17	2	2	NUM
fueconorg-3094	123	18	chi	chi	ADJ
fueconorg-3094	123	19	-	-	PUNCT
fueconorg-3094	123	20	square	square	ADJ
fueconorg-3094	123	21	df	df	PROPN
fueconorg-3094	123	22	sig	sig	PROPN
fueconorg-3094	123	23	.	.	PUNCT
fueconorg-3094	124	1	step	step	NOUN
fueconorg-3094	124	2	1	1	NUM
fueconorg-3094	124	3	step	step	NOUN
fueconorg-3094	124	4	248.54	248.54	NUM
fueconorg-3094	124	5	8	8	NUM
fueconorg-3094	124	6	.000	.000	NUM
fueconorg-3094	124	7	block	block	NOUN
fueconorg-3094	124	8	248.54	248.54	NUM
fueconorg-3094	124	9	8	8	NUM
fueconorg-3094	124	10	.000	.000	NUM
fueconorg-3094	124	11	model	model	NOUN
fueconorg-3094	124	12	248.54	248.54	NUM
fueconorg-3094	124	13	8	8	NUM
fueconorg-3094	124	14	.000	.000	NUM
fueconorg-3094	124	15	source	source	NOUN
fueconorg-3094	124	16	:	:	PUNCT
fueconorg-3094	124	17	authors	author	NOUN
fueconorg-3094	124	18	’	'	PUNCT
fueconorg-3094	124	19	calculation	calculation	NOUN
fueconorg-3094	124	20	the	the	DET
fueconorg-3094	124	21	model	model	NOUN
fueconorg-3094	124	22	is	be	AUX
fueconorg-3094	124	23	supported	support	VERB
fueconorg-3094	124	24	(	(	PUNCT
fueconorg-3094	124	25	p>0.05	p>0.05	NOUN
fueconorg-3094	124	26	)	)	PUNCT
fueconorg-3094	124	27	according	accord	VERB
fueconorg-3094	124	28	to	to	ADP
fueconorg-3094	124	29	results	result	NOUN
fueconorg-3094	124	30	from	from	ADP
fueconorg-3094	124	31	table	table	NOUN
fueconorg-3094	124	32	9	9	NUM
fueconorg-3094	124	33	.	.	PUNCT
fueconorg-3094	125	1	the	the	DET
fueconorg-3094	125	2	h	h	NOUN
fueconorg-3094	125	3	-	-	PUNCT
fueconorg-3094	125	4	square	square	NOUN
fueconorg-3094	125	5	for	for	ADP
fueconorg-3094	125	6	hosmer	hosmer	NOUN
fueconorg-3094	125	7	and	and	CCONJ
fueconorg-3094	125	8	lemeshow	lemeshow	ADJ
fueconorg-3094	125	9	test	test	NOUN
fueconorg-3094	125	10	is	be	AUX
fueconorg-3094	125	11	2.84	2.84	NUM
fueconorg-3094	125	12	with	with	ADP
fueconorg-3094	125	13	a	a	DET
fueconorg-3094	125	14	significance	significance	NOUN
fueconorg-3094	125	15	of	of	ADP
fueconorg-3094	125	16	0.9	0.9	NUM
fueconorg-3094	125	17	.	.	PUNCT
fueconorg-3094	126	1	table	table	NOUN
fueconorg-3094	126	2	9	9	NUM
fueconorg-3094	126	3	hosmer	hosmer	NOUN
fueconorg-3094	126	4	and	and	CCONJ
fueconorg-3094	126	5	lemeshow	lemeshow	ADJ
fueconorg-3094	126	6	test	test	NOUN
fueconorg-3094	126	7	#	#	SYM
fueconorg-3094	126	8	2	2	NUM
fueconorg-3094	126	9	step	step	NOUN
fueconorg-3094	126	10	chi	chi	ADJ
fueconorg-3094	126	11	-	-	PUNCT
fueconorg-3094	126	12	square	square	ADJ
fueconorg-3094	126	13	df	df	PROPN
fueconorg-3094	126	14	sig	sig	NOUN
fueconorg-3094	126	15	.	.	PROPN
fueconorg-3094	126	16	1	1	NUM
fueconorg-3094	127	1	2.837	2.837	NUM
fueconorg-3094	127	2	7	7	NUM
fueconorg-3094	127	3	.900	.900	NUM
fueconorg-3094	127	4	source	source	NOUN
fueconorg-3094	127	5	:	:	PUNCT
fueconorg-3094	127	6	authors	author	NOUN
fueconorg-3094	127	7	’	'	PUNCT
fueconorg-3094	127	8	calculation	calculation	NOUN
fueconorg-3094	127	9	the	the	DET
fueconorg-3094	127	10	model	model	NOUN
fueconorg-3094	127	11	explains	explain	VERB
fueconorg-3094	127	12	between	between	ADP
fueconorg-3094	127	13	52.3	52.3	NUM
fueconorg-3094	127	14	%	%	NOUN
fueconorg-3094	127	15	and	and	CCONJ
fueconorg-3094	127	16	70.8	70.8	NUM
fueconorg-3094	127	17	%	%	NOUN
fueconorg-3094	127	18	of	of	ADP
fueconorg-3094	127	19	the	the	DET
fueconorg-3094	127	20	variance	variance	NOUN
fueconorg-3094	127	21	of	of	ADP
fueconorg-3094	127	22	the	the	DET
fueconorg-3094	127	23	dependent	dependent	ADJ
fueconorg-3094	127	24	variable	variable	NOUN
fueconorg-3094	127	25	(	(	PUNCT
fueconorg-3094	127	26	see	see	VERB
fueconorg-3094	127	27	table	table	NOUN
fueconorg-3094	127	28	10	10	NUM
fueconorg-3094	127	29	)	)	PUNCT
fueconorg-3094	127	30	.	.	PUNCT
fueconorg-3094	128	1	table	table	NOUN
fueconorg-3094	128	2	10	10	NUM
fueconorg-3094	128	3	model	model	NOUN
fueconorg-3094	128	4	summary	summary	NOUN
fueconorg-3094	128	5	#	#	SYM
fueconorg-3094	128	6	2	2	NUM
fueconorg-3094	128	7	step	step	NOUN
fueconorg-3094	128	8	-2	-2	INTJ
fueconorg-3094	128	9	log	log	NOUN
fueconorg-3094	128	10	likelihood	likelihood	NOUN
fueconorg-3094	129	1	cox&snell	cox&snell	PROPN
fueconorg-3094	129	2	r	r	PROPN
fueconorg-3094	129	3	square	square	NOUN
fueconorg-3094	129	4	nagelkerke	nagelkerke	NOUN
fueconorg-3094	129	5	r	r	NOUN
fueconorg-3094	129	6	square	square	NOUN
fueconorg-3094	129	7	1	1	NUM
fueconorg-3094	129	8	202.565	202.565	NUM
fueconorg-3094	129	9	.523	.523	NUM
fueconorg-3094	129	10	.708	.708	NUM
fueconorg-3094	130	1	source	source	NOUN
fueconorg-3094	130	2	:	:	PUNCT
fueconorg-3094	130	3	authors	author	NOUN
fueconorg-3094	130	4	’	’	PART
fueconorg-3094	130	5	calculation	calculation	NOUN
fueconorg-3094	130	6	table	table	NOUN
fueconorg-3094	130	7	11	11	NUM
fueconorg-3094	130	8	shows	show	VERB
fueconorg-3094	130	9	that	that	SCONJ
fueconorg-3094	130	10	the	the	DET
fueconorg-3094	130	11	model	model	NOUN
fueconorg-3094	130	12	correctly	correctly	ADV
fueconorg-3094	130	13	classifies	classify	VERB
fueconorg-3094	130	14	89.9	89.9	NUM
fueconorg-3094	130	15	%	%	NOUN
fueconorg-3094	130	16	of	of	ADP
fueconorg-3094	130	17	all	all	DET
fueconorg-3094	130	18	cases	case	NOUN
fueconorg-3094	130	19	,	,	PUNCT
fueconorg-3094	130	20	that	that	PRON
fueconorg-3094	130	21	is	be	AUX
fueconorg-3094	130	22	better	well	ADJ
fueconorg-3094	130	23	than	than	ADP
fueconorg-3094	130	24	60.4	60.4	NUM
fueconorg-3094	130	25	%	%	NOUN
fueconorg-3094	130	26	,	,	PUNCT
fueconorg-3094	130	27	which	which	PRON
fueconorg-3094	130	28	represents	represent	VERB
fueconorg-3094	130	29	value	value	NOUN
fueconorg-3094	130	30	of	of	ADP
fueconorg-3094	130	31	this	this	DET
fueconorg-3094	130	32	indicator	indicator	NOUN
fueconorg-3094	130	33	before	before	ADP
fueconorg-3094	130	34	including	include	VERB
fueconorg-3094	130	35	predictor	predictor	NOUN
fueconorg-3094	130	36	variables	variable	NOUN
fueconorg-3094	130	37	in	in	ADP
fueconorg-3094	130	38	the	the	DET
fueconorg-3094	130	39	model	model	NOUN
fueconorg-3094	130	40	.	.	PUNCT
fueconorg-3094	131	1	positive	positive	ADJ
fueconorg-3094	131	2	and	and	CCONJ
fueconorg-3094	131	3	negative	negative	ADJ
fueconorg-3094	131	4	predictive	predictive	ADJ
fueconorg-3094	131	5	values	value	NOUN
fueconorg-3094	131	6	are	be	AUX
fueconorg-3094	131	7	calculated	calculate	VERB
fueconorg-3094	131	8	on	on	ADP
fueconorg-3094	131	9	the	the	DET
fueconorg-3094	131	10	basis	basis	NOUN
fueconorg-3094	131	11	of	of	ADP
fueconorg-3094	131	12	data	datum	NOUN
fueconorg-3094	131	13	in	in	ADP
fueconorg-3094	131	14	table	table	NOUN
fueconorg-3094	131	15	11	11	NUM
fueconorg-3094	131	16	.	.	PUNCT
fueconorg-3094	132	1	the	the	DET
fueconorg-3094	132	2	positive	positive	ADJ
fueconorg-3094	132	3	predictive	predictive	ADJ
fueconorg-3094	132	4	value	value	NOUN
fueconorg-3094	132	5	shows	show	VERB
fueconorg-3094	132	6	that	that	SCONJ
fueconorg-3094	132	7	the	the	DET
fueconorg-3094	132	8	model	model	NOUN
fueconorg-3094	132	9	correctly	correctly	ADV
fueconorg-3094	132	10	selected	select	VERB
fueconorg-3094	132	11	86.13	86.13	NUM
fueconorg-3094	132	12	%	%	NOUN
fueconorg-3094	132	13	of	of	ADP
fueconorg-3094	132	14	respondents	respondent	NOUN
fueconorg-3094	132	15	who	who	PRON
fueconorg-3094	132	16	answered	answer	VERB
fueconorg-3094	132	17	that	that	SCONJ
fueconorg-3094	132	18	iscfsr	iscfsr	PROPN
fueconorg-3094	132	19	performs	perform	VERB
fueconorg-3094	132	20	in	in	ADP
fueconorg-3094	132	21	entity	entity	NOUN
fueconorg-3094	132	22	where	where	SCONJ
fueconorg-3094	132	23	they	they	PRON
fueconorg-3094	132	24	are	be	AUX
fueconorg-3094	132	25	employed	employ	VERB
fueconorg-3094	132	26	.	.	PUNCT
fueconorg-3094	133	1	the	the	DET
fueconorg-3094	133	2	38	38	NUM
fueconorg-3094	133	3	s.	s.	PROPN
fueconorg-3094	133	4	milutinović	milutinović	PROPN
fueconorg-3094	133	5	,	,	PUNCT
fueconorg-3094	133	6	i.	i.	PROPN
fueconorg-3094	133	7	medved	medved	PROPN
fueconorg-3094	133	8	,	,	PUNCT
fueconorg-3094	133	9	d.	d.	PROPN
fueconorg-3094	133	10	dimitrijević	dimitrijević	VERB
fueconorg-3094	133	11	negative	negative	ADJ
fueconorg-3094	133	12	predictive	predictive	ADJ
fueconorg-3094	133	13	value	value	NOUN
fueconorg-3094	133	14	shows	show	VERB
fueconorg-3094	133	15	that	that	SCONJ
fueconorg-3094	133	16	the	the	DET
fueconorg-3094	133	17	model	model	NOUN
fueconorg-3094	133	18	correctly	correctly	ADV
fueconorg-3094	133	19	selected	select	VERB
fueconorg-3094	133	20	92.46	92.46	NUM
fueconorg-3094	133	21	%	%	NOUN
fueconorg-3094	133	22	of	of	ADP
fueconorg-3094	133	23	respondents	respondent	NOUN
fueconorg-3094	133	24	who	who	PRON
fueconorg-3094	133	25	answered	answer	VERB
fueconorg-3094	133	26	that	that	SCONJ
fueconorg-3094	133	27	iscfsr	iscfsr	PROPN
fueconorg-3094	133	28	does	do	AUX
fueconorg-3094	133	29	not	not	PART
fueconorg-3094	133	30	perform	perform	VERB
fueconorg-3094	133	31	in	in	ADP
fueconorg-3094	133	32	entity	entity	NOUN
fueconorg-3094	133	33	where	where	SCONJ
fueconorg-3094	133	34	they	they	PRON
fueconorg-3094	133	35	are	be	AUX
fueconorg-3094	133	36	employed	employ	VERB
fueconorg-3094	133	37	.	.	PUNCT
fueconorg-3094	134	1	table	table	NOUN
fueconorg-3094	134	2	11	11	NUM
fueconorg-3094	134	3	classification	classification	NOUN
fueconorg-3094	134	4	table	table	NOUN
fueconorg-3094	134	5	#	#	SYM
fueconorg-3094	134	6	2	2	NUM
fueconorg-3094	134	7	step	step	NOUN
fueconorg-3094	134	8	observed	observe	VERB
fueconorg-3094	134	9	predicted	predict	VERB
fueconorg-3094	134	10	internal	internal	ADJ
fueconorg-3094	134	11	supervision	supervision	NOUN
fueconorg-3094	134	12	of	of	ADP
fueconorg-3094	134	13	compliance	compliance	NOUN
fueconorg-3094	134	14	of	of	ADP
fueconorg-3094	134	15	fs	f	NOUN
fueconorg-3094	134	16	with	with	ADP
fueconorg-3094	134	17	regulations	regulation	NOUN
fueconorg-3094	134	18	percentage	percentage	NOUN
fueconorg-3094	134	19	correct	correct	ADJ
fueconorg-3094	135	1	no	no	INTJ
fueconorg-3094	135	2	yes	yes	INTJ
fueconorg-3094	135	3	1	1	NUM
fueconorg-3094	135	4	internal	internal	ADJ
fueconorg-3094	135	5	super	super	NOUN
fueconorg-3094	135	6	.	.	PUNCT
fueconorg-3094	135	7	of	of	ADP
fueconorg-3094	135	8	compliance	compliance	NOUN
fueconorg-3094	135	9	of	of	ADP
fueconorg-3094	135	10	fs	f	NOUN
fueconorg-3094	135	11	with	with	ADP
fueconorg-3094	135	12	regulations	regulation	NOUN
fueconorg-3094	135	13	no	no	DET
fueconorg-3094	135	14	184	184	NUM
fueconorg-3094	135	15	19	19	NUM
fueconorg-3094	135	16	90.6	90.6	NUM
fueconorg-3094	135	17	yes	yes	NUM
fueconorg-3094	135	18	15	15	NUM
fueconorg-3094	135	19	118	118	NUM
fueconorg-3094	135	20	88.7	88.7	NUM
fueconorg-3094	135	21	overall	overall	ADJ
fueconorg-3094	135	22	percentage	percentage	NOUN
fueconorg-3094	135	23	89.9	89.9	NUM
fueconorg-3094	135	24	source	source	NOUN
fueconorg-3094	135	25	:	:	PUNCT
fueconorg-3094	135	26	authors	author	NOUN
fueconorg-3094	135	27	’	’	PART
fueconorg-3094	135	28	calculation	calculation	NOUN
fueconorg-3094	135	29	table	table	NOUN
fueconorg-3094	135	30	12	12	NUM
fueconorg-3094	135	31	shows	show	VERB
fueconorg-3094	135	32	variables	variable	NOUN
fueconorg-3094	135	33	that	that	PRON
fueconorg-3094	135	34	significantly	significantly	ADV
fueconorg-3094	135	35	contribute	contribute	VERB
fueconorg-3094	135	36	to	to	ADP
fueconorg-3094	135	37	predictive	predictive	ADJ
fueconorg-3094	135	38	capabilities	capability	NOUN
fueconorg-3094	135	39	of	of	ADP
fueconorg-3094	135	40	the	the	DET
fueconorg-3094	135	41	model	model	NOUN
fueconorg-3094	135	42	.	.	PUNCT
fueconorg-3094	136	1	the	the	DET
fueconorg-3094	136	2	main	main	ADJ
fueconorg-3094	136	3	factors	factor	NOUN
fueconorg-3094	136	4	influencing	influence	VERB
fueconorg-3094	136	5	whether	whether	SCONJ
fueconorg-3094	136	6	iscfsr	iscfsr	NOUN
fueconorg-3094	136	7	will	will	AUX
fueconorg-3094	136	8	be	be	AUX
fueconorg-3094	136	9	performed	perform	VERB
fueconorg-3094	136	10	are	be	AUX
fueconorg-3094	136	11	:	:	PUNCT
fueconorg-3094	136	12			X
fueconorg-3094	136	13	the	the	DET
fueconorg-3094	136	14	category	category	NOUN
fueconorg-3094	136	15	of	of	ADP
fueconorg-3094	136	16	entity	entity	NOUN
fueconorg-3094	136	17	:	:	PUNCT
fueconorg-3094	136	18	the	the	DET
fueconorg-3094	136	19	change	change	NOUN
fueconorg-3094	136	20	in	in	ADP
fueconorg-3094	136	21	the	the	DET
fueconorg-3094	136	22	category	category	NOUN
fueconorg-3094	136	23	of	of	ADP
fueconorg-3094	136	24	entity	entity	NOUN
fueconorg-3094	136	25	for	for	ADP
fueconorg-3094	136	26	one	one	NUM
fueconorg-3094	136	27	(	(	PUNCT
fueconorg-3094	136	28	from	from	ADP
fueconorg-3094	136	29	larger	large	ADJ
fueconorg-3094	136	30	to	to	ADP
fueconorg-3094	136	31	smaller	small	ADJ
fueconorg-3094	136	32	entity	entity	NOUN
fueconorg-3094	136	33	,	,	PUNCT
fueconorg-3094	136	34	or	or	CCONJ
fueconorg-3094	136	35	from	from	ADP
fueconorg-3094	136	36	the	the	DET
fueconorg-3094	136	37	one	one	NOUN
fueconorg-3094	136	38	that	that	PRON
fueconorg-3094	136	39	uses	use	VERB
fueconorg-3094	136	40	ifrs	ifrs	NOUN
fueconorg-3094	136	41	to	to	ADP
fueconorg-3094	136	42	the	the	DET
fueconorg-3094	136	43	other	other	ADJ
fueconorg-3094	136	44	that	that	PRON
fueconorg-3094	136	45	does	do	AUX
fueconorg-3094	136	46	not	not	PART
fueconorg-3094	136	47	use	use	VERB
fueconorg-3094	136	48	ifrs	ifrs	NOUN
fueconorg-3094	136	49	)	)	PUNCT
fueconorg-3094	136	50	reduces	reduce	VERB
fueconorg-3094	136	51	the	the	DET
fueconorg-3094	136	52	likelihood	likelihood	NOUN
fueconorg-3094	136	53	of	of	ADP
fueconorg-3094	136	54	performing	perform	VERB
fueconorg-3094	136	55	iscfsr	iscfsr	PROPN
fueconorg-3094	136	56	.	.	PUNCT
fueconorg-3094	137	1	the	the	DET
fueconorg-3094	137	2	smaller	small	ADJ
fueconorg-3094	137	3	entity	entity	NOUN
fueconorg-3094	137	4	has	have	VERB
fueconorg-3094	137	5	lower	low	ADJ
fueconorg-3094	137	6	likelihood	likelihood	NOUN
fueconorg-3094	137	7	of	of	ADP
fueconorg-3094	137	8	performing	perform	VERB
fueconorg-3094	137	9	iscfsr	iscfsr	NOUN
fueconorg-3094	137	10	,	,	PUNCT
fueconorg-3094	137	11	and	and	CCONJ
fueconorg-3094	137	12	vice	vice	ADV
fueconorg-3094	137	13	versa	versa	ADV
fueconorg-3094	137	14	.	.	PUNCT
fueconorg-3094	138	1	entities	entity	NOUN
fueconorg-3094	138	2	that	that	PRON
fueconorg-3094	138	3	use	use	VERB
fueconorg-3094	138	4	ifrs	ifrs	NOUN
fueconorg-3094	138	5	have	have	VERB
fueconorg-3094	138	6	higher	high	ADJ
fueconorg-3094	138	7	likelihood	likelihood	NOUN
fueconorg-3094	138	8	of	of	ADP
fueconorg-3094	138	9	performing	perform	VERB
fueconorg-3094	138	10	iscfsr	iscfsr	NOUN
fueconorg-3094	138	11	than	than	ADP
fueconorg-3094	138	12	those	those	PRON
fueconorg-3094	138	13	which	which	PRON
fueconorg-3094	138	14	do	do	AUX
fueconorg-3094	138	15	not	not	PART
fueconorg-3094	138	16	use	use	VERB
fueconorg-3094	138	17	ifrs	ifrs	PROPN
fueconorg-3094	138	18	.	.	PUNCT
fueconorg-3094	139	1			PROPN
fueconorg-3094	140	1	internal	internal	ADJ
fueconorg-3094	140	2	supervision	supervision	NOUN
fueconorg-3094	140	3	of	of	ADP
fueconorg-3094	140	4	the	the	DET
fueconorg-3094	140	5	preparation	preparation	NOUN
fueconorg-3094	140	6	of	of	ADP
fueconorg-3094	140	7	financial	financial	ADJ
fueconorg-3094	140	8	statements	statement	NOUN
fueconorg-3094	140	9	:	:	PUNCT
fueconorg-3094	140	10	entities	entity	NOUN
fueconorg-3094	140	11	that	that	PRON
fueconorg-3094	140	12	perform	perform	VERB
fueconorg-3094	140	13	ispfs	ispf	NOUN
fueconorg-3094	140	14	are	be	AUX
fueconorg-3094	140	15	most	most	ADV
fueconorg-3094	140	16	likely	likely	ADJ
fueconorg-3094	140	17	to	to	PART
fueconorg-3094	140	18	perform	perform	VERB
fueconorg-3094	140	19	iscfsr	iscfsr	PROPN
fueconorg-3094	140	20	.	.	PUNCT
fueconorg-3094	141	1	it	it	PRON
fueconorg-3094	141	2	means	mean	VERB
fueconorg-3094	141	3	,	,	PUNCT
fueconorg-3094	141	4	respondents	respondent	NOUN
fueconorg-3094	141	5	from	from	ADP
fueconorg-3094	141	6	entities	entity	NOUN
fueconorg-3094	141	7	with	with	ADP
fueconorg-3094	141	8	ispfs	ispf	NOUN
fueconorg-3094	141	9	answer	answer	VERB
fueconorg-3094	141	10	to	to	ADP
fueconorg-3094	141	11	the	the	DET
fueconorg-3094	141	12	greatest	great	ADJ
fueconorg-3094	141	13	extent	extent	NOUN
fueconorg-3094	141	14	with	with	ADP
fueconorg-3094	141	15	"	"	PUNCT
fueconorg-3094	141	16	yes	yes	INTJ
fueconorg-3094	141	17	"	"	PUNCT
fueconorg-3094	141	18	on	on	ADP
fueconorg-3094	141	19	the	the	DET
fueconorg-3094	141	20	question	question	NOUN
fueconorg-3094	141	21	of	of	ADP
fueconorg-3094	141	22	whether	whether	SCONJ
fueconorg-3094	141	23	iscfsr	iscfsr	PROPN
fueconorg-3094	141	24	is	be	AUX
fueconorg-3094	141	25	performed	perform	VERB
fueconorg-3094	141	26	.	.	PUNCT
fueconorg-3094	142	1	table	table	NOUN
fueconorg-3094	142	2	12	12	NUM
fueconorg-3094	142	3	variables	variable	NOUN
fueconorg-3094	142	4	in	in	ADP
fueconorg-3094	142	5	the	the	DET
fueconorg-3094	142	6	equation	equation	NOUN
fueconorg-3094	142	7	#	#	SYM
fueconorg-3094	142	8	2	2	NUM
fueconorg-3094	142	9	β	β	X
fueconorg-3094	142	10	s.e	s.e	PROPN
fueconorg-3094	142	11	.	.	PROPN
fueconorg-3094	142	12	wald	wald	PROPN
fueconorg-3094	142	13	df	df	PROPN
fueconorg-3094	142	14	sig	sig	PROPN
fueconorg-3094	142	15	.	.	PUNCT
fueconorg-3094	143	1	exp(β	exp(β	VERB
fueconorg-3094	143	2	)	)	PUNCT
fueconorg-3094	143	3	95	95	NUM
fueconorg-3094	143	4	%	%	NOUN
fueconorg-3094	143	5	c.i.for	c.i.for	NOUN
fueconorg-3094	143	6	exp(β	exp(β	PROPN
fueconorg-3094	143	7	)	)	PUNCT
fueconorg-3094	143	8	lower	low	ADJ
fueconorg-3094	143	9	upper	upper	ADJ
fueconorg-3094	143	10	s	s	X
fueconorg-3094	143	11	te	te	ADP
fueconorg-3094	143	12	p	p	NOUN
fueconorg-3094	143	13	1	1	NUM
fueconorg-3094	143	14	large	large	ADJ
fueconorg-3094	143	15	ifrs	ifrs	NOUN
fueconorg-3094	143	16	-1.592	-1.592	PUNCT
fueconorg-3094	143	17	.785	.785	NUM
fueconorg-3094	143	18	4.114	4.114	NUM
fueconorg-3094	143	19	1	1	NUM
fueconorg-3094	143	20	.043	.043	NUM
fueconorg-3094	143	21	.204	.204	NUM
fueconorg-3094	143	22	.044	.044	NUM
fueconorg-3094	143	23	.948	.948	NUM
fueconorg-3094	143	24	medium	medium	ADJ
fueconorg-3094	143	25	-	-	PUNCT
fueconorg-3094	143	26	sized	sized	ADJ
fueconorg-3094	143	27	ifrs	ifrs	NOUN
fueconorg-3094	143	28	-2.075	-2.075	VERB
fueconorg-3094	143	29	1.019	1.019	NUM
fueconorg-3094	143	30	4.143	4.143	NUM
fueconorg-3094	143	31	1	1	NUM
fueconorg-3094	143	32	.042	.042	NUM
fueconorg-3094	143	33	.126	.126	NUM
fueconorg-3094	143	34	.017	.017	NUM
fueconorg-3094	143	35	.926	.926	NUM
fueconorg-3094	143	36	medium	medium	ADJ
fueconorg-3094	143	37	ifrs	ifrs	NOUN
fueconorg-3094	143	38	smes	sme	NOUN
fueconorg-3094	143	39	-1.355	-1.355	PUNCT
fueconorg-3094	143	40	.710	.710	NUM
fueconorg-3094	143	41	3.642	3.642	NUM
fueconorg-3094	143	42	1	1	NUM
fueconorg-3094	143	43	.056	.056	NUM
fueconorg-3094	143	44	.258	.258	NUM
fueconorg-3094	143	45	.064	.064	NUM
fueconorg-3094	143	46	1.037	1.037	NUM
fueconorg-3094	143	47	small	small	ADJ
fueconorg-3094	143	48	ifrs	ifrs	NOUN
fueconorg-3094	143	49	smes	sme	NOUN
fueconorg-3094	143	50	-1.545	-1.545	PUNCT
fueconorg-3094	143	51	.867	.867	NUM
fueconorg-3094	143	52	3.175	3.175	NUM
fueconorg-3094	143	53	1	1	NUM
fueconorg-3094	143	54	.075	.075	NUM
fueconorg-3094	143	55	.213	.213	NUM
fueconorg-3094	143	56	.039	.039	NUM
fueconorg-3094	143	57	1.167	1.167	NUM
fueconorg-3094	143	58	small	small	ADJ
fueconorg-3094	143	59	rb	rb	NOUN
fueconorg-3094	143	60	-1.882	-1.882	NUM
fueconorg-3094	143	61	.676	.676	NUM
fueconorg-3094	143	62	7.757	7.757	NUM
fueconorg-3094	143	63	1	1	NUM
fueconorg-3094	143	64	.005	.005	NUM
fueconorg-3094	143	65	.152	.152	NUM
fueconorg-3094	143	66	.040	.040	NUM
fueconorg-3094	143	67	.573	.573	NUM
fueconorg-3094	143	68	escfsr	escfsr	NOUN
fueconorg-3094	143	69	.777	.777	NUM
fueconorg-3094	143	70	.646	.646	NUM
fueconorg-3094	143	71	1.448	1.448	NUM
fueconorg-3094	143	72	1	1	NUM
fueconorg-3094	143	73	.229	.229	NUM
fueconorg-3094	143	74	2.175	2.175	NUM
fueconorg-3094	143	75	.614	.614	NUM
fueconorg-3094	143	76	7.712	7.712	NUM
fueconorg-3094	143	77	espfs	espf	NOUN
fueconorg-3094	143	78	.361	.361	NUM
fueconorg-3094	143	79	.650	.650	NUM
fueconorg-3094	143	80	.308	.308	NUM
fueconorg-3094	143	81	1	1	NUM
fueconorg-3094	143	82	.579	.579	NUM
fueconorg-3094	143	83	1.434	1.434	NUM
fueconorg-3094	143	84	.401	.401	NUM
fueconorg-3094	143	85	5.130	5.130	NUM
fueconorg-3094	143	86	ispfs	ispf	NOUN
fueconorg-3094	143	87	4.173	4.173	NUM
fueconorg-3094	143	88	.382	.382	NUM
fueconorg-3094	143	89	119.61	119.61	NUM
fueconorg-3094	143	90	1	1	NUM
fueconorg-3094	143	91	.000	.000	NUM
fueconorg-3094	143	92	64.912	64.912	NUM
fueconorg-3094	143	93	30.728	30.728	NUM
fueconorg-3094	143	94	137.124	137.124	NUM
fueconorg-3094	143	95	constant	constant	ADJ
fueconorg-3094	143	96	-1.182	-1.182	NOUN
fueconorg-3094	143	97	.607	.607	NUM
fueconorg-3094	143	98	3.785	3.785	NUM
fueconorg-3094	143	99	1	1	NUM
fueconorg-3094	143	100	.052	.052	NUM
fueconorg-3094	143	101	.307	.307	NUM
fueconorg-3094	143	102	source	source	NOUN
fueconorg-3094	143	103	:	:	PUNCT
fueconorg-3094	143	104	authors	author	NOUN
fueconorg-3094	143	105	’	’	PART
fueconorg-3094	143	106	calculation	calculation	NOUN
fueconorg-3094	143	107	based	base	VERB
fueconorg-3094	143	108	on	on	ADP
fueconorg-3094	143	109	the	the	DET
fueconorg-3094	143	110	obtained	obtain	VERB
fueconorg-3094	143	111	values	value	NOUN
fueconorg-3094	143	112	of	of	ADP
fueconorg-3094	143	113	the	the	DET
fueconorg-3094	143	114	β	β	NOUN
fueconorg-3094	143	115	coefficient	coefficient	NOUN
fueconorg-3094	143	116	,	,	PUNCT
fueconorg-3094	143	117	the	the	DET
fueconorg-3094	143	118	regression	regression	NOUN
fueconorg-3094	143	119	equation	equation	NOUN
fueconorg-3094	143	120	of	of	ADP
fueconorg-3094	143	121	the	the	DET
fueconorg-3094	143	122	second	second	ADJ
fueconorg-3094	143	123	model	model	NOUN
fueconorg-3094	143	124	is	be	AUX
fueconorg-3094	143	125	:	:	PUNCT
fueconorg-3094	143	126	43212	43212	NUM
fueconorg-3094	143	127	173.4882.1075.2592.1182.1ˆ	173.4882.1075.2592.1182.1ˆ	NOUN
fueconorg-3094	143	128	xxxxy	xxxxy	NOUN
fueconorg-3094	143	129			NOUN
fueconorg-3094	143	130	(	(	PUNCT
fueconorg-3094	143	131	2	2	X
fueconorg-3094	143	132	)	)	PUNCT
fueconorg-3094	143	133	legend	legend	NOUN
fueconorg-3094	143	134	:	:	PUNCT
fueconorg-3094	143	135	ŷ2	ŷ2	PROPN
fueconorg-3094	143	136	–	–	PUNCT
fueconorg-3094	143	137	the	the	DET
fueconorg-3094	143	138	expected	expect	VERB
fueconorg-3094	143	139	value	value	NOUN
fueconorg-3094	143	140	of	of	ADP
fueconorg-3094	143	141	the	the	DET
fueconorg-3094	143	142	dependent	dependent	ADJ
fueconorg-3094	143	143	variable	variable	NOUN
fueconorg-3094	143	144	(	(	PUNCT
fueconorg-3094	143	145	iscfsr	iscfsr	PROPN
fueconorg-3094	143	146	)	)	PUNCT
fueconorg-3094	144	1	x1	x1	PROPN
fueconorg-3094	144	2	,	,	PUNCT
fueconorg-3094	144	3	x2	x2	PROPN
fueconorg-3094	144	4	,	,	PUNCT
fueconorg-3094	144	5	x3	x3	ADJ
fueconorg-3094	144	6	,	,	PUNCT
fueconorg-3094	144	7	x4	x4	PROPN
fueconorg-3094	144	8	–	–	PUNCT
fueconorg-3094	144	9	predictive	predictive	ADJ
fueconorg-3094	144	10	variables	variable	NOUN
fueconorg-3094	144	11	from	from	ADP
fueconorg-3094	144	12	table	table	NOUN
fueconorg-3094	144	13	12	12	NUM
fueconorg-3094	144	14	.	.	PUNCT
fueconorg-3094	145	1	key	key	ADJ
fueconorg-3094	145	2	predictors	predictor	NOUN
fueconorg-3094	145	3	of	of	ADP
fueconorg-3094	145	4	internal	internal	ADJ
fueconorg-3094	145	5	supervision	supervision	NOUN
fueconorg-3094	145	6	of	of	ADP
fueconorg-3094	145	7	financial	financial	ADJ
fueconorg-3094	145	8	statements	statement	NOUN
fueconorg-3094	145	9	39	39	NUM
fueconorg-3094	145	10	a	a	DET
fueconorg-3094	145	11	direct	direct	ADJ
fueconorg-3094	145	12	logistic	logistic	ADJ
fueconorg-3094	145	13	regression	regression	NOUN
fueconorg-3094	145	14	was	be	AUX
fueconorg-3094	145	15	conducted	conduct	VERB
fueconorg-3094	145	16	to	to	PART
fueconorg-3094	145	17	assess	assess	VERB
fueconorg-3094	145	18	the	the	DET
fueconorg-3094	145	19	impact	impact	NOUN
fueconorg-3094	145	20	of	of	ADP
fueconorg-3094	145	21	several	several	ADJ
fueconorg-3094	145	22	factors	factor	NOUN
fueconorg-3094	145	23	on	on	ADP
fueconorg-3094	145	24	the	the	DET
fueconorg-3094	145	25	likelihood	likelihood	NOUN
fueconorg-3094	145	26	that	that	SCONJ
fueconorg-3094	145	27	iscfsr	iscfsr	PROPN
fueconorg-3094	145	28	performs	perform	VERB
fueconorg-3094	145	29	in	in	ADP
fueconorg-3094	145	30	entity	entity	NOUN
fueconorg-3094	145	31	.	.	PUNCT
fueconorg-3094	146	1	the	the	DET
fueconorg-3094	146	2	model	model	NOUN
fueconorg-3094	146	3	contained	contain	VERB
fueconorg-3094	146	4	four	four	NUM
fueconorg-3094	146	5	predictors	predictor	NOUN
fueconorg-3094	146	6	(	(	PUNCT
fueconorg-3094	146	7	independent	independent	ADJ
fueconorg-3094	146	8	variables	variable	NOUN
fueconorg-3094	146	9	)	)	PUNCT
fueconorg-3094	146	10	and	and	CCONJ
fueconorg-3094	146	11	was	be	AUX
fueconorg-3094	146	12	statistically	statistically	ADV
fueconorg-3094	146	13	significant	significant	ADJ
fueconorg-3094	146	14	,	,	PUNCT
fueconorg-3094	146	15	c²	c²	NOUN
fueconorg-3094	146	16	(	(	PUNCT
fueconorg-3094	146	17	8	8	NUM
fueconorg-3094	146	18	,	,	PUNCT
fueconorg-3094	146	19	n=336	n=336	PROPN
fueconorg-3094	146	20	)	)	PUNCT
fueconorg-3094	146	21	=	=	SYM
fueconorg-3094	146	22	248.54	248.54	NUM
fueconorg-3094	146	23	,	,	PUNCT
fueconorg-3094	146	24	p<0.001	p<0.001	PROPN
fueconorg-3094	146	25	,	,	PUNCT
fueconorg-3094	146	26	indicating	indicate	VERB
fueconorg-3094	146	27	that	that	SCONJ
fueconorg-3094	146	28	the	the	DET
fueconorg-3094	146	29	model	model	NOUN
fueconorg-3094	146	30	distinguishes	distinguish	VERB
fueconorg-3094	146	31	respondents	respondent	NOUN
fueconorg-3094	146	32	who	who	PRON
fueconorg-3094	146	33	responded	respond	VERB
fueconorg-3094	146	34	and	and	CCONJ
fueconorg-3094	146	35	those	those	PRON
fueconorg-3094	146	36	who	who	PRON
fueconorg-3094	146	37	did	do	AUX
fueconorg-3094	146	38	not	not	PART
fueconorg-3094	146	39	respond	respond	VERB
fueconorg-3094	146	40	that	that	SCONJ
fueconorg-3094	146	41	iscfsr	iscfsr	PROPN
fueconorg-3094	146	42	performs	perform	VERB
fueconorg-3094	146	43	in	in	ADP
fueconorg-3094	146	44	entity	entity	NOUN
fueconorg-3094	146	45	where	where	SCONJ
fueconorg-3094	146	46	they	they	PRON
fueconorg-3094	146	47	are	be	AUX
fueconorg-3094	146	48	employed	employ	VERB
fueconorg-3094	146	49	.	.	PUNCT
fueconorg-3094	147	1	the	the	DET
fueconorg-3094	147	2	model	model	NOUN
fueconorg-3094	147	3	explains	explain	VERB
fueconorg-3094	147	4	as	as	ADP
fueconorg-3094	147	5	a	a	DET
fueconorg-3094	147	6	whole	whole	NOUN
fueconorg-3094	147	7	between	between	ADP
fueconorg-3094	147	8	52.3	52.3	NUM
fueconorg-3094	147	9	%	%	NOUN
fueconorg-3094	147	10	(	(	PUNCT
fueconorg-3094	147	11	cox&snell	cox&snell	PROPN
fueconorg-3094	147	12	’s	’s	PART
fueconorg-3094	147	13	r²	r²	NOUN
fueconorg-3094	147	14	)	)	PUNCT
fueconorg-3094	147	15	and	and	CCONJ
fueconorg-3094	147	16	70.8	70.8	NUM
fueconorg-3094	147	17	%	%	NOUN
fueconorg-3094	147	18	(	(	PUNCT
fueconorg-3094	147	19	nagelkerke	nagelkerke	PROPN
fueconorg-3094	147	20	’s	’s	PART
fueconorg-3094	147	21	r²	r²	NOUN
fueconorg-3094	147	22	)	)	PUNCT
fueconorg-3094	147	23	variance	variance	NOUN
fueconorg-3094	147	24	of	of	ADP
fueconorg-3094	147	25	dependent	dependent	ADJ
fueconorg-3094	147	26	variables	variable	NOUN
fueconorg-3094	147	27	and	and	CCONJ
fueconorg-3094	147	28	accurately	accurately	ADV
fueconorg-3094	147	29	classifies	classify	VERB
fueconorg-3094	147	30	89.9	89.9	NUM
fueconorg-3094	147	31	%	%	NOUN
fueconorg-3094	147	32	of	of	ADP
fueconorg-3094	147	33	cases	case	NOUN
fueconorg-3094	147	34	.	.	PUNCT
fueconorg-3094	148	1	the	the	DET
fueconorg-3094	148	2	strongest	strong	ADJ
fueconorg-3094	148	3	predictor	predictor	NOUN
fueconorg-3094	148	4	of	of	ADP
fueconorg-3094	148	5	the	the	DET
fueconorg-3094	148	6	responses	response	NOUN
fueconorg-3094	148	7	that	that	SCONJ
fueconorg-3094	148	8	there	there	PRON
fueconorg-3094	148	9	is	be	VERB
fueconorg-3094	148	10	the	the	DET
fueconorg-3094	148	11	performance	performance	NOUN
fueconorg-3094	148	12	of	of	ADP
fueconorg-3094	148	13	ispfs	ispf	NOUN
fueconorg-3094	148	14	in	in	ADP
fueconorg-3094	148	15	entity	entity	NOUN
fueconorg-3094	148	16	(	(	PUNCT
fueconorg-3094	148	17	see	see	VERB
fueconorg-3094	148	18	table	table	NOUN
fueconorg-3094	148	19	12	12	NUM
fueconorg-3094	148	20	)	)	PUNCT
fueconorg-3094	148	21	was	be	AUX
fueconorg-3094	148	22	the	the	DET
fueconorg-3094	148	23	performance	performance	NOUN
fueconorg-3094	148	24	of	of	ADP
fueconorg-3094	148	25	iscfsr	iscfsr	PROPN
fueconorg-3094	148	26	,	,	PUNCT
fueconorg-3094	148	27	whose	whose	DET
fueconorg-3094	148	28	quotient	quotient	NOUN
fueconorg-3094	148	29	of	of	ADP
fueconorg-3094	148	30	probability	probability	NOUN
fueconorg-3094	148	31	is	be	AUX
fueconorg-3094	148	32	64.91	64.91	NUM
fueconorg-3094	148	33	.	.	PUNCT
fueconorg-3094	149	1	it	it	PRON
fueconorg-3094	149	2	shows	show	VERB
fueconorg-3094	149	3	that	that	SCONJ
fueconorg-3094	149	4	respondents	respondent	NOUN
fueconorg-3094	149	5	from	from	ADP
fueconorg-3094	149	6	entity	entity	NOUN
fueconorg-3094	149	7	that	that	PRON
fueconorg-3094	149	8	performs	perform	VERB
fueconorg-3094	149	9	ispfs	ispf	NOUN
fueconorg-3094	149	10	almost	almost	ADV
fueconorg-3094	149	11	65	65	NUM
fueconorg-3094	149	12	times	time	NOUN
fueconorg-3094	149	13	more	more	ADV
fueconorg-3094	149	14	often	often	ADV
fueconorg-3094	149	15	answer	answer	VERB
fueconorg-3094	149	16	with	with	ADP
fueconorg-3094	149	17	“	"	PUNCT
fueconorg-3094	149	18	yes	yes	INTJ
fueconorg-3094	149	19	”	"	PUNCT
fueconorg-3094	149	20	on	on	ADP
fueconorg-3094	149	21	the	the	DET
fueconorg-3094	149	22	question	question	NOUN
fueconorg-3094	149	23	about	about	ADP
fueconorg-3094	149	24	the	the	DET
fueconorg-3094	149	25	performance	performance	NOUN
fueconorg-3094	149	26	of	of	ADP
fueconorg-3094	149	27	iscfsr	iscfsr	NOUN
fueconorg-3094	149	28	in	in	ADP
fueconorg-3094	149	29	contrast	contrast	NOUN
fueconorg-3094	149	30	to	to	ADP
fueconorg-3094	149	31	respondents	respondent	NOUN
fueconorg-3094	149	32	from	from	ADP
fueconorg-3094	149	33	entity	entity	NOUN
fueconorg-3094	149	34	that	that	PRON
fueconorg-3094	149	35	does	do	AUX
fueconorg-3094	149	36	not	not	PART
fueconorg-3094	149	37	perform	perform	VERB
fueconorg-3094	149	38	ispfs	ispf	NOUN
fueconorg-3094	149	39	,	,	PUNCT
fueconorg-3094	149	40	with	with	ADP
fueconorg-3094	149	41	all	all	DET
fueconorg-3094	149	42	other	other	ADJ
fueconorg-3094	149	43	equal	equal	ADJ
fueconorg-3094	149	44	factors	factor	NOUN
fueconorg-3094	149	45	in	in	ADP
fueconorg-3094	149	46	the	the	DET
fueconorg-3094	149	47	model	model	NOUN
fueconorg-3094	149	48	.	.	PUNCT
fueconorg-3094	150	1	conclusion	conclusion	NOUN
fueconorg-3094	150	2	both	both	DET
fueconorg-3094	150	3	regression	regression	NOUN
fueconorg-3094	150	4	models	model	NOUN
fueconorg-3094	150	5	are	be	AUX
fueconorg-3094	150	6	supported	support	VERB
fueconorg-3094	150	7	,	,	PUNCT
fueconorg-3094	150	8	statistically	statistically	ADV
fueconorg-3094	150	9	significant	significant	ADJ
fueconorg-3094	150	10	and	and	CCONJ
fueconorg-3094	150	11	accurately	accurately	ADV
fueconorg-3094	150	12	classified	classify	VERB
fueconorg-3094	150	13	over	over	ADP
fueconorg-3094	150	14	89	89	NUM
fueconorg-3094	150	15	%	%	NOUN
fueconorg-3094	150	16	of	of	ADP
fueconorg-3094	150	17	cases	case	NOUN
fueconorg-3094	150	18	.	.	PUNCT
fueconorg-3094	151	1	the	the	DET
fueconorg-3094	151	2	variable	variable	NOUN
fueconorg-3094	151	3	that	that	PRON
fueconorg-3094	151	4	significantly	significantly	ADV
fueconorg-3094	151	5	contributes	contribute	VERB
fueconorg-3094	151	6	to	to	ADP
fueconorg-3094	151	7	the	the	DET
fueconorg-3094	151	8	predictive	predictive	ADJ
fueconorg-3094	151	9	possibilities	possibility	NOUN
fueconorg-3094	151	10	of	of	ADP
fueconorg-3094	151	11	the	the	DET
fueconorg-3094	151	12	first	first	ADJ
fueconorg-3094	151	13	regression	regression	NOUN
fueconorg-3094	151	14	model	model	NOUN
fueconorg-3094	151	15	is	be	AUX
fueconorg-3094	151	16	the	the	DET
fueconorg-3094	151	17	internal	internal	ADJ
fueconorg-3094	151	18	supervision	supervision	NOUN
fueconorg-3094	151	19	of	of	ADP
fueconorg-3094	151	20	compliance	compliance	NOUN
fueconorg-3094	151	21	of	of	ADP
fueconorg-3094	151	22	financial	financial	ADJ
fueconorg-3094	151	23	statements	statement	NOUN
fueconorg-3094	151	24	with	with	ADP
fueconorg-3094	151	25	regulations	regulation	NOUN
fueconorg-3094	151	26	,	,	PUNCT
fueconorg-3094	151	27	while	while	SCONJ
fueconorg-3094	151	28	the	the	DET
fueconorg-3094	151	29	remaining	remain	VERB
fueconorg-3094	151	30	three	three	NUM
fueconorg-3094	151	31	variables	variable	NOUN
fueconorg-3094	151	32	do	do	AUX
fueconorg-3094	151	33	not	not	PART
fueconorg-3094	151	34	have	have	VERB
fueconorg-3094	151	35	a	a	DET
fueconorg-3094	151	36	significant	significant	ADJ
fueconorg-3094	151	37	contribution	contribution	NOUN
fueconorg-3094	151	38	to	to	ADP
fueconorg-3094	151	39	the	the	DET
fueconorg-3094	151	40	model	model	NOUN
fueconorg-3094	151	41	.	.	PUNCT
fueconorg-3094	152	1	variables	variable	NOUN
fueconorg-3094	152	2	that	that	PRON
fueconorg-3094	152	3	significantly	significantly	ADV
fueconorg-3094	152	4	contribute	contribute	VERB
fueconorg-3094	152	5	to	to	ADP
fueconorg-3094	152	6	the	the	DET
fueconorg-3094	152	7	predictive	predictive	ADJ
fueconorg-3094	152	8	possibilities	possibility	NOUN
fueconorg-3094	152	9	of	of	ADP
fueconorg-3094	152	10	the	the	DET
fueconorg-3094	152	11	second	second	ADJ
fueconorg-3094	152	12	regression	regression	NOUN
fueconorg-3094	152	13	model	model	NOUN
fueconorg-3094	152	14	are	be	AUX
fueconorg-3094	152	15	the	the	DET
fueconorg-3094	152	16	size	size	NOUN
fueconorg-3094	152	17	of	of	ADP
fueconorg-3094	152	18	an	an	DET
fueconorg-3094	152	19	entity	entity	NOUN
fueconorg-3094	152	20	and	and	CCONJ
fueconorg-3094	152	21	internal	internal	ADJ
fueconorg-3094	152	22	supervision	supervision	NOUN
fueconorg-3094	152	23	of	of	ADP
fueconorg-3094	152	24	preparation	preparation	NOUN
fueconorg-3094	152	25	of	of	ADP
fueconorg-3094	152	26	financial	financial	ADJ
fueconorg-3094	152	27	statements	statement	NOUN
fueconorg-3094	152	28	,	,	PUNCT
fueconorg-3094	152	29	while	while	SCONJ
fueconorg-3094	152	30	the	the	DET
fueconorg-3094	152	31	remaining	remain	VERB
fueconorg-3094	152	32	two	two	NUM
fueconorg-3094	152	33	variables	variable	NOUN
fueconorg-3094	152	34	do	do	AUX
fueconorg-3094	152	35	not	not	PART
fueconorg-3094	152	36	have	have	VERB
fueconorg-3094	152	37	a	a	DET
fueconorg-3094	152	38	significant	significant	ADJ
fueconorg-3094	152	39	contribution	contribution	NOUN
fueconorg-3094	152	40	to	to	ADP
fueconorg-3094	152	41	the	the	DET
fueconorg-3094	152	42	model	model	NOUN
fueconorg-3094	152	43	.	.	PUNCT
fueconorg-3094	153	1	the	the	DET
fueconorg-3094	153	2	above	above	ADJ
fueconorg-3094	153	3	results	result	NOUN
fueconorg-3094	153	4	provide	provide	VERB
fueconorg-3094	153	5	an	an	DET
fueconorg-3094	153	6	answer	answer	NOUN
fueconorg-3094	153	7	to	to	ADP
fueconorg-3094	153	8	the	the	DET
fueconorg-3094	153	9	research	research	NOUN
fueconorg-3094	153	10	questions	question	NOUN
fueconorg-3094	153	11	raised	raise	VERB
fueconorg-3094	153	12	at	at	ADP
fueconorg-3094	153	13	the	the	DET
fueconorg-3094	153	14	beginning	beginning	NOUN
fueconorg-3094	153	15	of	of	ADP
fueconorg-3094	153	16	this	this	DET
fueconorg-3094	153	17	paper	paper	NOUN
fueconorg-3094	153	18	.	.	PUNCT
fueconorg-3094	154	1	the	the	DET
fueconorg-3094	154	2	key	key	ADJ
fueconorg-3094	154	3	factor	factor	NOUN
fueconorg-3094	154	4	that	that	PRON
fueconorg-3094	154	5	predicts	predict	VERB
fueconorg-3094	154	6	the	the	DET
fueconorg-3094	154	7	probability	probability	NOUN
fueconorg-3094	154	8	that	that	SCONJ
fueconorg-3094	154	9	internal	internal	ADJ
fueconorg-3094	154	10	bodies	body	NOUN
fueconorg-3094	154	11	within	within	ADP
fueconorg-3094	154	12	an	an	DET
fueconorg-3094	154	13	entity	entity	NOUN
fueconorg-3094	154	14	will	will	AUX
fueconorg-3094	154	15	perform	perform	VERB
fueconorg-3094	154	16	supervision	supervision	NOUN
fueconorg-3094	154	17	of	of	ADP
fueconorg-3094	154	18	preparation	preparation	NOUN
fueconorg-3094	154	19	of	of	ADP
fueconorg-3094	154	20	financial	financial	ADJ
fueconorg-3094	154	21	statements	statement	NOUN
fueconorg-3094	154	22	is	be	AUX
fueconorg-3094	154	23	performance	performance	NOUN
fueconorg-3094	154	24	of	of	ADP
fueconorg-3094	154	25	internal	internal	ADJ
fueconorg-3094	154	26	supervision	supervision	NOUN
fueconorg-3094	154	27	of	of	ADP
fueconorg-3094	154	28	compliance	compliance	NOUN
fueconorg-3094	154	29	of	of	ADP
fueconorg-3094	154	30	financial	financial	ADJ
fueconorg-3094	154	31	statements	statement	NOUN
fueconorg-3094	154	32	with	with	ADP
fueconorg-3094	154	33	regulations	regulation	NOUN
fueconorg-3094	154	34	.	.	PUNCT
fueconorg-3094	155	1	key	key	ADJ
fueconorg-3094	155	2	factors	factor	NOUN
fueconorg-3094	155	3	that	that	PRON
fueconorg-3094	155	4	predict	predict	VERB
fueconorg-3094	155	5	the	the	DET
fueconorg-3094	155	6	probability	probability	NOUN
fueconorg-3094	155	7	that	that	SCONJ
fueconorg-3094	155	8	internal	internal	ADJ
fueconorg-3094	155	9	bodies	body	NOUN
fueconorg-3094	155	10	within	within	ADP
fueconorg-3094	155	11	an	an	DET
fueconorg-3094	155	12	entity	entity	NOUN
fueconorg-3094	155	13	will	will	AUX
fueconorg-3094	155	14	perform	perform	VERB
fueconorg-3094	155	15	supervision	supervision	NOUN
fueconorg-3094	155	16	of	of	ADP
fueconorg-3094	155	17	compliance	compliance	NOUN
fueconorg-3094	155	18	of	of	ADP
fueconorg-3094	155	19	financial	financial	ADJ
fueconorg-3094	155	20	statements	statement	NOUN
fueconorg-3094	155	21	with	with	ADP
fueconorg-3094	155	22	regulations	regulation	NOUN
fueconorg-3094	155	23	are	be	AUX
fueconorg-3094	155	24	the	the	DET
fueconorg-3094	155	25	category	category	NOUN
fueconorg-3094	155	26	of	of	ADP
fueconorg-3094	155	27	entity	entity	NOUN
fueconorg-3094	155	28	and	and	CCONJ
fueconorg-3094	155	29	performance	performance	NOUN
fueconorg-3094	155	30	of	of	ADP
fueconorg-3094	155	31	internal	internal	ADJ
fueconorg-3094	155	32	supervision	supervision	NOUN
fueconorg-3094	155	33	of	of	ADP
fueconorg-3094	155	34	preparation	preparation	NOUN
fueconorg-3094	155	35	of	of	ADP
fueconorg-3094	155	36	financial	financial	ADJ
fueconorg-3094	155	37	statements	statement	NOUN
fueconorg-3094	155	38	.	.	PUNCT
fueconorg-3094	156	1	based	base	VERB
fueconorg-3094	156	2	on	on	ADP
fueconorg-3094	156	3	the	the	DET
fueconorg-3094	156	4	analyzed	analyze	VERB
fueconorg-3094	156	5	results	result	NOUN
fueconorg-3094	156	6	of	of	ADP
fueconorg-3094	156	7	the	the	DET
fueconorg-3094	156	8	dependent	dependent	ADJ
fueconorg-3094	156	9	variable	variable	ADJ
fueconorg-3094	156	10	ŷ1	ŷ1	NOUN
fueconorg-3094	156	11	,	,	PUNCT
fueconorg-3094	156	12	it	it	PRON
fueconorg-3094	156	13	can	can	AUX
fueconorg-3094	156	14	be	be	AUX
fueconorg-3094	156	15	concluded	conclude	VERB
fueconorg-3094	156	16	that	that	SCONJ
fueconorg-3094	156	17	the	the	DET
fueconorg-3094	156	18	internal	internal	ADJ
fueconorg-3094	156	19	supervision	supervision	NOUN
fueconorg-3094	156	20	of	of	ADP
fueconorg-3094	156	21	preparation	preparation	NOUN
fueconorg-3094	156	22	of	of	ADP
fueconorg-3094	156	23	financial	financial	ADJ
fueconorg-3094	156	24	statements	statement	NOUN
fueconorg-3094	156	25	is	be	AUX
fueconorg-3094	156	26	under	under	ADP
fueconorg-3094	156	27	direct	direct	ADJ
fueconorg-3094	156	28	negative	negative	ADJ
fueconorg-3094	156	29	influence	influence	NOUN
fueconorg-3094	156	30	of	of	ADP
fueconorg-3094	156	31	the	the	DET
fueconorg-3094	156	32	category	category	NOUN
fueconorg-3094	156	33	of	of	ADP
fueconorg-3094	156	34	entity	entity	NOUN
fueconorg-3094	156	35	(	(	PUNCT
fueconorg-3094	156	36	the	the	DET
fueconorg-3094	156	37	change	change	NOUN
fueconorg-3094	156	38	in	in	ADP
fueconorg-3094	156	39	the	the	DET
fueconorg-3094	156	40	category	category	NOUN
fueconorg-3094	156	41	of	of	ADP
fueconorg-3094	156	42	entity	entity	NOUN
fueconorg-3094	156	43	for	for	ADP
fueconorg-3094	156	44	one	one	NUM
fueconorg-3094	156	45	–	–	PUNCT
fueconorg-3094	156	46	from	from	ADP
fueconorg-3094	156	47	the	the	DET
fueconorg-3094	156	48	one	one	NOUN
fueconorg-3094	156	49	that	that	PRON
fueconorg-3094	156	50	uses	use	VERB
fueconorg-3094	156	51	ifrs	ifrs	NOUN
fueconorg-3094	156	52	to	to	ADP
fueconorg-3094	156	53	the	the	DET
fueconorg-3094	156	54	other	other	ADJ
fueconorg-3094	156	55	one	one	NOUN
fueconorg-3094	156	56	that	that	PRON
fueconorg-3094	156	57	does	do	AUX
fueconorg-3094	156	58	not	not	PART
fueconorg-3094	156	59	use	use	VERB
fueconorg-3094	156	60	ifrs	ifrs	NOUN
fueconorg-3094	156	61	–	–	PUNCT
fueconorg-3094	156	62	reduces	reduce	VERB
fueconorg-3094	156	63	the	the	DET
fueconorg-3094	156	64	likelihood	likelihood	NOUN
fueconorg-3094	156	65	of	of	ADP
fueconorg-3094	156	66	performing	perform	VERB
fueconorg-3094	156	67	ispfs	ispf	NOUN
fueconorg-3094	156	68	)	)	PUNCT
fueconorg-3094	156	69	,	,	PUNCT
fueconorg-3094	156	70	direct	direct	VERB
fueconorg-3094	156	71	positive	positive	ADJ
fueconorg-3094	156	72	influence	influence	NOUN
fueconorg-3094	156	73	of	of	ADP
fueconorg-3094	156	74	both	both	CCONJ
fueconorg-3094	156	75	external	external	ADJ
fueconorg-3094	156	76	and	and	CCONJ
fueconorg-3094	156	77	internal	internal	ADJ
fueconorg-3094	156	78	supervisions	supervision	NOUN
fueconorg-3094	156	79	of	of	ADP
fueconorg-3094	156	80	compliance	compliance	NOUN
fueconorg-3094	156	81	of	of	ADP
fueconorg-3094	156	82	financial	financial	ADJ
fueconorg-3094	156	83	statements	statement	NOUN
fueconorg-3094	156	84	with	with	ADP
fueconorg-3094	156	85	regulations	regulation	NOUN
fueconorg-3094	156	86	and	and	CCONJ
fueconorg-3094	156	87	direct	direct	VERB
fueconorg-3094	156	88	positive	positive	ADJ
fueconorg-3094	156	89	influence	influence	NOUN
fueconorg-3094	156	90	of	of	ADP
fueconorg-3094	156	91	external	external	ADJ
fueconorg-3094	156	92	supervision	supervision	NOUN
fueconorg-3094	156	93	of	of	ADP
fueconorg-3094	156	94	preparation	preparation	NOUN
fueconorg-3094	156	95	of	of	ADP
fueconorg-3094	156	96	financial	financial	ADJ
fueconorg-3094	156	97	statements	statement	NOUN
fueconorg-3094	156	98	.	.	PUNCT
fueconorg-3094	157	1	according	accord	VERB
fueconorg-3094	157	2	to	to	ADP
fueconorg-3094	157	3	the	the	DET
fueconorg-3094	157	4	above	above	NOUN
fueconorg-3094	157	5	,	,	PUNCT
fueconorg-3094	157	6	the	the	DET
fueconorg-3094	157	7	first	first	ADJ
fueconorg-3094	157	8	hypothesis	hypothesis	NOUN
fueconorg-3094	157	9	was	be	AUX
fueconorg-3094	157	10	confirmed	confirm	VERB
fueconorg-3094	157	11	in	in	ADP
fueconorg-3094	157	12	its	its	PRON
fueconorg-3094	157	13	entirety	entirety	NOUN
fueconorg-3094	157	14	.	.	PUNCT
fueconorg-3094	158	1	based	base	VERB
fueconorg-3094	158	2	on	on	ADP
fueconorg-3094	158	3	the	the	DET
fueconorg-3094	158	4	analyzed	analyze	VERB
fueconorg-3094	158	5	results	result	NOUN
fueconorg-3094	158	6	of	of	ADP
fueconorg-3094	158	7	the	the	DET
fueconorg-3094	158	8	dependent	dependent	ADJ
fueconorg-3094	158	9	variable	variable	ADJ
fueconorg-3094	158	10	ŷ2	ŷ2	PROPN
fueconorg-3094	158	11	,	,	PUNCT
fueconorg-3094	158	12	it	it	PRON
fueconorg-3094	158	13	can	can	AUX
fueconorg-3094	158	14	be	be	AUX
fueconorg-3094	158	15	concluded	conclude	VERB
fueconorg-3094	158	16	that	that	SCONJ
fueconorg-3094	158	17	the	the	DET
fueconorg-3094	158	18	internal	internal	ADJ
fueconorg-3094	158	19	supervision	supervision	NOUN
fueconorg-3094	158	20	of	of	ADP
fueconorg-3094	158	21	compliance	compliance	NOUN
fueconorg-3094	158	22	of	of	ADP
fueconorg-3094	158	23	financial	financial	ADJ
fueconorg-3094	158	24	statements	statement	NOUN
fueconorg-3094	158	25	with	with	ADP
fueconorg-3094	158	26	regulations	regulation	NOUN
fueconorg-3094	158	27	is	be	AUX
fueconorg-3094	158	28	under	under	ADP
fueconorg-3094	158	29	direct	direct	ADJ
fueconorg-3094	158	30	negative	negative	ADJ
fueconorg-3094	158	31	influence	influence	NOUN
fueconorg-3094	158	32	of	of	ADP
fueconorg-3094	158	33	the	the	DET
fueconorg-3094	158	34	category	category	NOUN
fueconorg-3094	158	35	of	of	ADP
fueconorg-3094	158	36	entity	entity	NOUN
fueconorg-3094	158	37	(	(	PUNCT
fueconorg-3094	158	38	the	the	DET
fueconorg-3094	158	39	change	change	NOUN
fueconorg-3094	158	40	in	in	ADP
fueconorg-3094	158	41	the	the	DET
fueconorg-3094	158	42	category	category	NOUN
fueconorg-3094	158	43	of	of	ADP
fueconorg-3094	158	44	entity	entity	NOUN
fueconorg-3094	158	45	for	for	ADP
fueconorg-3094	158	46	one	one	NUM
fueconorg-3094	158	47	–	–	PUNCT
fueconorg-3094	158	48	from	from	ADP
fueconorg-3094	158	49	the	the	DET
fueconorg-3094	158	50	one	one	NOUN
fueconorg-3094	158	51	that	that	PRON
fueconorg-3094	158	52	uses	use	VERB
fueconorg-3094	158	53	ifrs	ifrs	NOUN
fueconorg-3094	158	54	to	to	ADP
fueconorg-3094	158	55	the	the	DET
fueconorg-3094	158	56	other	other	ADJ
fueconorg-3094	158	57	one	one	NOUN
fueconorg-3094	158	58	that	that	PRON
fueconorg-3094	158	59	does	do	AUX
fueconorg-3094	158	60	not	not	PART
fueconorg-3094	158	61	use	use	VERB
fueconorg-3094	158	62	ifrs	ifrs	NOUN
fueconorg-3094	158	63	–	–	PUNCT
fueconorg-3094	158	64	reduces	reduce	VERB
fueconorg-3094	158	65	the	the	DET
fueconorg-3094	158	66	likelihood	likelihood	NOUN
fueconorg-3094	158	67	of	of	ADP
fueconorg-3094	158	68	performing	perform	VERB
fueconorg-3094	158	69	iscfsr	iscfsr	PROPN
fueconorg-3094	158	70	)	)	PUNCT
fueconorg-3094	158	71	,	,	PUNCT
fueconorg-3094	158	72	direct	direct	VERB
fueconorg-3094	158	73	positive	positive	ADJ
fueconorg-3094	158	74	influence	influence	NOUN
fueconorg-3094	158	75	of	of	ADP
fueconorg-3094	158	76	both	both	CCONJ
fueconorg-3094	158	77	external	external	ADJ
fueconorg-3094	158	78	and	and	CCONJ
fueconorg-3094	158	79	internal	internal	ADJ
fueconorg-3094	158	80	supervisions	supervision	NOUN
fueconorg-3094	158	81	of	of	ADP
fueconorg-3094	158	82	preparation	preparation	NOUN
fueconorg-3094	158	83	of	of	ADP
fueconorg-3094	158	84	financial	financial	ADJ
fueconorg-3094	158	85	statements	statement	NOUN
fueconorg-3094	158	86	and	and	CCONJ
fueconorg-3094	158	87	direct	direct	VERB
fueconorg-3094	158	88	positive	positive	ADJ
fueconorg-3094	158	89	influence	influence	NOUN
fueconorg-3094	158	90	of	of	ADP
fueconorg-3094	158	91	external	external	ADJ
fueconorg-3094	158	92	supervision	supervision	NOUN
fueconorg-3094	158	93	of	of	ADP
fueconorg-3094	158	94	compliance	compliance	NOUN
fueconorg-3094	158	95	of	of	ADP
fueconorg-3094	158	96	financial	financial	ADJ
fueconorg-3094	158	97	statements	statement	NOUN
fueconorg-3094	158	98	with	with	ADP
fueconorg-3094	158	99	regulations	regulation	NOUN
fueconorg-3094	158	100	.	.	PUNCT
fueconorg-3094	159	1	according	accord	VERB
fueconorg-3094	159	2	to	to	ADP
fueconorg-3094	159	3	the	the	DET
fueconorg-3094	159	4	above	above	NOUN
fueconorg-3094	159	5	,	,	PUNCT
fueconorg-3094	159	6	the	the	DET
fueconorg-3094	159	7	second	second	ADJ
fueconorg-3094	159	8	hypothesis	hypothesis	NOUN
fueconorg-3094	159	9	was	be	AUX
fueconorg-3094	159	10	confirmed	confirm	VERB
fueconorg-3094	159	11	in	in	ADP
fueconorg-3094	159	12	its	its	PRON
fueconorg-3094	159	13	entirety	entirety	NOUN
fueconorg-3094	159	14	.	.	PUNCT
fueconorg-3094	160	1	such	such	ADJ
fueconorg-3094	160	2	outcomes	outcome	NOUN
fueconorg-3094	160	3	have	have	AUX
fueconorg-3094	160	4	resulted	result	VERB
fueconorg-3094	160	5	in	in	ADP
fueconorg-3094	160	6	the	the	DET
fueconorg-3094	160	7	following	follow	VERB
fueconorg-3094	160	8	conclusions	conclusion	NOUN
fueconorg-3094	160	9	.	.	PUNCT
fueconorg-3094	161	1	40	40	NUM
fueconorg-3094	161	2	s.	s.	PROPN
fueconorg-3094	161	3	milutinović	milutinović	PROPN
fueconorg-3094	161	4	,	,	PUNCT
fueconorg-3094	161	5	i.	i.	PROPN
fueconorg-3094	161	6	medved	medved	PROPN
fueconorg-3094	161	7	,	,	PUNCT
fueconorg-3094	161	8	d.	d.	PROPN
fueconorg-3094	161	9	dimitrijević	dimitrijević	VERB
fueconorg-3094	161	10	regulators	regulator	NOUN
fueconorg-3094	161	11	and	and	CCONJ
fueconorg-3094	161	12	lawmakers	lawmaker	NOUN
fueconorg-3094	161	13	should	should	AUX
fueconorg-3094	161	14	form	form	VERB
fueconorg-3094	161	15	team	team	NOUN
fueconorg-3094	161	16	of	of	ADP
fueconorg-3094	161	17	experts	expert	NOUN
fueconorg-3094	161	18	constituted	constitute	VERB
fueconorg-3094	161	19	of	of	ADP
fueconorg-3094	161	20	professional	professional	ADJ
fueconorg-3094	161	21	accountants	accountant	NOUN
fueconorg-3094	161	22	and	and	CCONJ
fueconorg-3094	161	23	auditors	auditor	NOUN
fueconorg-3094	161	24	who	who	PRON
fueconorg-3094	161	25	would	would	AUX
fueconorg-3094	161	26	create	create	VERB
fueconorg-3094	161	27	a	a	DET
fueconorg-3094	161	28	quality	quality	NOUN
fueconorg-3094	161	29	legal	legal	ADJ
fueconorg-3094	161	30	framework	framework	NOUN
fueconorg-3094	161	31	and	and	CCONJ
fueconorg-3094	161	32	develop	develop	VERB
fueconorg-3094	161	33	instruments	instrument	NOUN
fueconorg-3094	161	34	for	for	ADP
fueconorg-3094	161	35	the	the	DET
fueconorg-3094	161	36	financial	financial	ADJ
fueconorg-3094	161	37	reporting	reporting	NOUN
fueconorg-3094	161	38	process	process	NOUN
fueconorg-3094	161	39	supervision	supervision	NOUN
fueconorg-3094	161	40	.	.	PUNCT
fueconorg-3094	162	1	the	the	DET
fueconorg-3094	162	2	sarbanes	sarbanes	PROPN
fueconorg-3094	162	3	-	-	PUNCT
fueconorg-3094	162	4	oxley	oxley	ADJ
fueconorg-3094	162	5	act	act	NOUN
fueconorg-3094	162	6	represents	represent	VERB
fueconorg-3094	162	7	an	an	DET
fueconorg-3094	162	8	excellent	excellent	ADJ
fueconorg-3094	162	9	example	example	NOUN
fueconorg-3094	162	10	of	of	ADP
fueconorg-3094	162	11	successful	successful	ADJ
fueconorg-3094	162	12	state	state	NOUN
fueconorg-3094	162	13	regulation	regulation	NOUN
fueconorg-3094	162	14	of	of	ADP
fueconorg-3094	162	15	financial	financial	ADJ
fueconorg-3094	162	16	reporting	reporting	NOUN
fueconorg-3094	162	17	.	.	PUNCT
fueconorg-3094	163	1	in	in	ADP
fueconorg-3094	163	2	the	the	DET
fueconorg-3094	163	3	republic	republic	NOUN
fueconorg-3094	163	4	of	of	ADP
fueconorg-3094	163	5	serbia	serbia	PROPN
fueconorg-3094	163	6	,	,	PUNCT
fueconorg-3094	163	7	state	state	NOUN
fueconorg-3094	163	8	supervision	supervision	NOUN
fueconorg-3094	163	9	in	in	ADP
fueconorg-3094	163	10	this	this	DET
fueconorg-3094	163	11	area	area	NOUN
fueconorg-3094	163	12	is	be	AUX
fueconorg-3094	163	13	desirable	desirable	ADJ
fueconorg-3094	163	14	,	,	PUNCT
fueconorg-3094	163	15	but	but	CCONJ
fueconorg-3094	163	16	it	it	PRON
fueconorg-3094	163	17	must	must	AUX
fueconorg-3094	163	18	be	be	AUX
fueconorg-3094	163	19	carefully	carefully	ADV
fueconorg-3094	163	20	thought	think	VERB
fueconorg-3094	163	21	out	out	ADP
fueconorg-3094	163	22	in	in	ADP
fueconorg-3094	163	23	order	order	NOUN
fueconorg-3094	163	24	to	to	PART
fueconorg-3094	163	25	avoid	avoid	VERB
fueconorg-3094	163	26	overlapping	overlap	VERB
fueconorg-3094	163	27	and	and	CCONJ
fueconorg-3094	163	28	interfering	interfere	VERB
fueconorg-3094	163	29	with	with	ADP
fueconorg-3094	163	30	the	the	DET
fueconorg-3094	163	31	competencies	competency	NOUN
fueconorg-3094	163	32	of	of	ADP
fueconorg-3094	163	33	state	state	NOUN
fueconorg-3094	163	34	authorities	authority	NOUN
fueconorg-3094	163	35	and	and	CCONJ
fueconorg-3094	163	36	internal	internal	ADJ
fueconorg-3094	163	37	bodies	body	NOUN
fueconorg-3094	163	38	in	in	ADP
fueconorg-3094	163	39	entities	entity	NOUN
fueconorg-3094	163	40	.	.	PUNCT
fueconorg-3094	164	1	the	the	DET
fueconorg-3094	164	2	first	first	ADJ
fueconorg-3094	164	3	preferred	preferred	ADJ
fueconorg-3094	164	4	solution	solution	NOUN
fueconorg-3094	164	5	would	would	AUX
fueconorg-3094	164	6	be	be	AUX
fueconorg-3094	164	7	to	to	PART
fueconorg-3094	164	8	define	define	VERB
fueconorg-3094	164	9	a	a	DET
fueconorg-3094	164	10	model	model	NOUN
fueconorg-3094	164	11	by	by	ADP
fueconorg-3094	164	12	which	which	PRON
fueconorg-3094	164	13	the	the	DET
fueconorg-3094	164	14	management	management	NOUN
fueconorg-3094	164	15	of	of	ADP
fueconorg-3094	164	16	entity	entity	NOUN
fueconorg-3094	164	17	would	would	AUX
fueconorg-3094	164	18	be	be	AUX
fueconorg-3094	164	19	entrusted	entrust	VERB
fueconorg-3094	164	20	with	with	ADP
fueconorg-3094	164	21	the	the	DET
fueconorg-3094	164	22	obligation	obligation	NOUN
fueconorg-3094	164	23	to	to	PART
fueconorg-3094	164	24	perform	perform	VERB
fueconorg-3094	164	25	an	an	DET
fueconorg-3094	164	26	assessment	assessment	NOUN
fueconorg-3094	164	27	of	of	ADP
fueconorg-3094	164	28	the	the	DET
fueconorg-3094	164	29	effectiveness	effectiveness	NOUN
fueconorg-3094	164	30	of	of	ADP
fueconorg-3094	164	31	internal	internal	ADJ
fueconorg-3094	164	32	supervision	supervision	NOUN
fueconorg-3094	164	33	,	,	PUNCT
fueconorg-3094	164	34	and	and	CCONJ
fueconorg-3094	164	35	that	that	SCONJ
fueconorg-3094	164	36	this	this	DET
fueconorg-3094	164	37	assessment	assessment	NOUN
fueconorg-3094	164	38	is	be	AUX
fueconorg-3094	164	39	subsequently	subsequently	ADV
fueconorg-3094	164	40	verified	verify	VERB
fueconorg-3094	164	41	by	by	ADP
fueconorg-3094	164	42	the	the	DET
fueconorg-3094	164	43	external	external	ADJ
fueconorg-3094	164	44	supervise	supervise	NOUN
fueconorg-3094	164	45	bodies	body	NOUN
fueconorg-3094	164	46	–	–	PUNCT
fueconorg-3094	164	47	department	department	NOUN
fueconorg-3094	164	48	for	for	ADP
fueconorg-3094	164	49	financial	financial	ADJ
fueconorg-3094	164	50	system	system	NOUN
fueconorg-3094	164	51	of	of	ADP
fueconorg-3094	164	52	the	the	DET
fueconorg-3094	164	53	ministry	ministry	PROPN
fueconorg-3094	164	54	of	of	ADP
fueconorg-3094	164	55	finance	finance	PROPN
fueconorg-3094	164	56	,	,	PUNCT
fueconorg-3094	164	57	the	the	DET
fueconorg-3094	164	58	national	national	ADJ
fueconorg-3094	164	59	commission	commission	PROPN
fueconorg-3094	164	60	for	for	ADP
fueconorg-3094	164	61	accounting	accounting	NOUN
fueconorg-3094	164	62	and	and	CCONJ
fueconorg-3094	164	63	tax	tax	NOUN
fueconorg-3094	164	64	administration	administration	NOUN
fueconorg-3094	164	65	.	.	PUNCT
fueconorg-3094	165	1	the	the	DET
fueconorg-3094	165	2	second	second	ADJ
fueconorg-3094	165	3	preferred	preferred	ADJ
fueconorg-3094	165	4	solution	solution	NOUN
fueconorg-3094	165	5	would	would	AUX
fueconorg-3094	165	6	be	be	AUX
fueconorg-3094	165	7	the	the	DET
fueconorg-3094	165	8	introduction	introduction	NOUN
fueconorg-3094	165	9	of	of	ADP
fueconorg-3094	165	10	practice	practice	NOUN
fueconorg-3094	165	11	of	of	ADP
fueconorg-3094	165	12	public	public	ADJ
fueconorg-3094	165	13	disclosure	disclosure	NOUN
fueconorg-3094	165	14	on	on	ADP
fueconorg-3094	165	15	the	the	DET
fueconorg-3094	165	16	functioning	functioning	NOUN
fueconorg-3094	165	17	and	and	CCONJ
fueconorg-3094	165	18	success	success	NOUN
fueconorg-3094	165	19	of	of	ADP
fueconorg-3094	165	20	the	the	DET
fueconorg-3094	165	21	internal	internal	ADJ
fueconorg-3094	165	22	supervision	supervision	NOUN
fueconorg-3094	165	23	system	system	NOUN
fueconorg-3094	165	24	in	in	ADP
fueconorg-3094	165	25	entity	entity	NOUN
fueconorg-3094	165	26	,	,	PUNCT
fueconorg-3094	165	27	as	as	SCONJ
fueconorg-3094	165	28	has	have	AUX
fueconorg-3094	165	29	long	long	ADV
fueconorg-3094	165	30	existed	exist	VERB
fueconorg-3094	165	31	in	in	ADP
fueconorg-3094	165	32	the	the	DET
fueconorg-3094	165	33	countries	country	NOUN
fueconorg-3094	165	34	of	of	ADP
fueconorg-3094	165	35	the	the	DET
fueconorg-3094	165	36	anglo	anglo	ADJ
fueconorg-3094	165	37	-	-	PUNCT
fueconorg-3094	165	38	saxon	saxon	NOUN
fueconorg-3094	165	39	accounting	accounting	NOUN
fueconorg-3094	165	40	model	model	NOUN
fueconorg-3094	165	41	.	.	PUNCT
fueconorg-3094	166	1	this	this	DET
fueconorg-3094	166	2	solution	solution	NOUN
fueconorg-3094	166	3	would	would	AUX
fueconorg-3094	166	4	increase	increase	VERB
fueconorg-3094	166	5	the	the	DET
fueconorg-3094	166	6	transparency	transparency	NOUN
fueconorg-3094	166	7	of	of	ADP
fueconorg-3094	166	8	financial	financial	ADJ
fueconorg-3094	166	9	reporting	reporting	NOUN
fueconorg-3094	166	10	,	,	PUNCT
fueconorg-3094	166	11	which	which	PRON
fueconorg-3094	166	12	would	would	AUX
fueconorg-3094	166	13	have	have	VERB
fueconorg-3094	166	14	a	a	DET
fueconorg-3094	166	15	long	long	ADJ
fueconorg-3094	166	16	-	-	PUNCT
fueconorg-3094	166	17	term	term	NOUN
fueconorg-3094	166	18	impact	impact	NOUN
fueconorg-3094	166	19	on	on	ADP
fueconorg-3094	166	20	increasing	increase	VERB
fueconorg-3094	166	21	its	its	PRON
fueconorg-3094	166	22	quality	quality	NOUN
fueconorg-3094	166	23	.	.	PUNCT
fueconorg-3094	167	1	on	on	ADP
fueconorg-3094	167	2	the	the	DET
fueconorg-3094	167	3	other	other	ADJ
fueconorg-3094	167	4	hand	hand	NOUN
fueconorg-3094	167	5	,	,	PUNCT
fueconorg-3094	167	6	the	the	DET
fueconorg-3094	167	7	research	research	NOUN
fueconorg-3094	167	8	results	result	NOUN
fueconorg-3094	167	9	have	have	AUX
fueconorg-3094	167	10	shown	show	VERB
fueconorg-3094	167	11	that	that	SCONJ
fueconorg-3094	167	12	entities	entity	NOUN
fueconorg-3094	167	13	applying	apply	VERB
fueconorg-3094	167	14	professional	professional	ADJ
fueconorg-3094	167	15	accounting	accounting	NOUN
fueconorg-3094	167	16	regulations	regulation	NOUN
fueconorg-3094	167	17	tend	tend	VERB
fueconorg-3094	167	18	to	to	PART
fueconorg-3094	167	19	organize	organize	VERB
fueconorg-3094	167	20	internal	internal	ADJ
fueconorg-3094	167	21	supervision	supervision	NOUN
fueconorg-3094	167	22	of	of	ADP
fueconorg-3094	167	23	compliance	compliance	NOUN
fueconorg-3094	167	24	of	of	ADP
fueconorg-3094	167	25	financial	financial	ADJ
fueconorg-3094	167	26	statements	statement	NOUN
fueconorg-3094	167	27	with	with	ADP
fueconorg-3094	167	28	regulations	regulation	NOUN
fueconorg-3094	167	29	,	,	PUNCT
fueconorg-3094	167	30	in	in	ADP
fueconorg-3094	167	31	contrast	contrast	NOUN
fueconorg-3094	167	32	to	to	ADP
fueconorg-3094	167	33	entities	entity	NOUN
fueconorg-3094	167	34	that	that	PRON
fueconorg-3094	167	35	do	do	AUX
fueconorg-3094	167	36	not	not	PART
fueconorg-3094	167	37	use	use	VERB
fueconorg-3094	167	38	ifrss	ifrss	NOUN
fueconorg-3094	167	39	or	or	CCONJ
fueconorg-3094	167	40	ifrs	ifrs	PROPN
fueconorg-3094	167	41	for	for	ADP
fueconorg-3094	167	42	smes	sme	NOUN
fueconorg-3094	167	43	.	.	PUNCT
fueconorg-3094	168	1	this	this	PRON
fueconorg-3094	168	2	leads	lead	VERB
fueconorg-3094	168	3	to	to	ADP
fueconorg-3094	168	4	the	the	DET
fueconorg-3094	168	5	proposal	proposal	NOUN
fueconorg-3094	168	6	of	of	ADP
fueconorg-3094	168	7	the	the	DET
fueconorg-3094	168	8	third	third	ADJ
fueconorg-3094	168	9	preferred	preferred	ADJ
fueconorg-3094	168	10	solution	solution	NOUN
fueconorg-3094	168	11	that	that	PRON
fueconorg-3094	168	12	is	be	AUX
fueconorg-3094	168	13	the	the	DET
fueconorg-3094	168	14	continuation	continuation	NOUN
fueconorg-3094	168	15	of	of	ADP
fueconorg-3094	168	16	the	the	DET
fueconorg-3094	168	17	convergence	convergence	NOUN
fueconorg-3094	168	18	of	of	ADP
fueconorg-3094	168	19	legislation	legislation	NOUN
fueconorg-3094	168	20	with	with	ADP
fueconorg-3094	168	21	professional	professional	ADJ
fueconorg-3094	168	22	regulation	regulation	NOUN
fueconorg-3094	168	23	and	and	CCONJ
fueconorg-3094	168	24	the	the	DET
fueconorg-3094	168	25	work	work	NOUN
fueconorg-3094	168	26	on	on	ADP
fueconorg-3094	168	27	dissemination	dissemination	NOUN
fueconorg-3094	168	28	of	of	ADP
fueconorg-3094	168	29	the	the	DET
fueconorg-3094	168	30	application	application	NOUN
fueconorg-3094	168	31	of	of	ADP
fueconorg-3094	168	32	ifrss	ifrss	PROPN
fueconorg-3094	168	33	and	and	CCONJ
fueconorg-3094	168	34	ifrs	ifrs	PROPN
fueconorg-3094	168	35	for	for	ADP
fueconorg-3094	168	36	smes	sme	NOUN
fueconorg-3094	168	37	among	among	ADP
fueconorg-3094	168	38	entities	entity	NOUN
fueconorg-3094	168	39	.	.	PUNCT
fueconorg-3094	169	1	our	our	PRON
fueconorg-3094	169	2	results	result	NOUN
fueconorg-3094	169	3	should	should	AUX
fueconorg-3094	169	4	be	be	AUX
fueconorg-3094	169	5	of	of	ADP
fueconorg-3094	169	6	interest	interest	NOUN
fueconorg-3094	169	7	to	to	ADP
fueconorg-3094	169	8	management	management	NOUN
fueconorg-3094	169	9	,	,	PUNCT
fueconorg-3094	169	10	professional	professional	ADJ
fueconorg-3094	169	11	accountants	accountant	NOUN
fueconorg-3094	169	12	and	and	CCONJ
fueconorg-3094	169	13	auditors	auditor	NOUN
fueconorg-3094	169	14	,	,	PUNCT
fueconorg-3094	169	15	state	state	NOUN
fueconorg-3094	169	16	regulators	regulator	NOUN
fueconorg-3094	169	17	,	,	PUNCT
fueconorg-3094	169	18	lawmakers	lawmaker	NOUN
fueconorg-3094	169	19	,	,	PUNCT
fueconorg-3094	169	20	standard	standard	ADJ
fueconorg-3094	169	21	setters	setter	NOUN
fueconorg-3094	169	22	,	,	PUNCT
fueconorg-3094	169	23	external	external	ADJ
fueconorg-3094	169	24	supervise	supervise	NOUN
fueconorg-3094	169	25	bodies	body	NOUN
fueconorg-3094	169	26	and	and	CCONJ
fueconorg-3094	169	27	internal	internal	ADJ
fueconorg-3094	169	28	supervise	supervise	NOUN
fueconorg-3094	169	29	bodies	body	NOUN
fueconorg-3094	169	30	.	.	PUNCT
fueconorg-3094	170	1	our	our	PRON
fueconorg-3094	170	2	research	research	NOUN
fueconorg-3094	170	3	provides	provide	VERB
fueconorg-3094	170	4	insights	insight	NOUN
fueconorg-3094	170	5	into	into	ADP
fueconorg-3094	170	6	key	key	ADJ
fueconorg-3094	170	7	factors	factor	NOUN
fueconorg-3094	170	8	that	that	SCONJ
fueconorg-3094	170	9	management	management	NOUN
fueconorg-3094	170	10	and	and	CCONJ
fueconorg-3094	170	11	internal	internal	ADJ
fueconorg-3094	170	12	supervise	supervise	NOUN
fueconorg-3094	170	13	bodies	body	NOUN
fueconorg-3094	170	14	are	be	AUX
fueconorg-3094	170	15	likely	likely	ADV
fueconorg-3094	170	16	considering	consider	VERB
fueconorg-3094	170	17	when	when	SCONJ
fueconorg-3094	170	18	assessing	assess	VERB
fueconorg-3094	170	19	the	the	DET
fueconorg-3094	170	20	need	need	NOUN
fueconorg-3094	170	21	for	for	ADP
fueconorg-3094	170	22	implementation	implementation	NOUN
fueconorg-3094	170	23	of	of	ADP
fueconorg-3094	170	24	internal	internal	ADJ
fueconorg-3094	170	25	supervision	supervision	NOUN
fueconorg-3094	170	26	.	.	PUNCT
fueconorg-3094	171	1	after	after	ADP
fueconorg-3094	171	2	the	the	DET
fueconorg-3094	171	3	expected	expect	VERB
fueconorg-3094	171	4	changes	change	NOUN
fueconorg-3094	171	5	in	in	ADP
fueconorg-3094	171	6	the	the	DET
fueconorg-3094	171	7	legislation	legislation	NOUN
fueconorg-3094	171	8	regulation	regulation	NOUN
fueconorg-3094	171	9	,	,	PUNCT
fueconorg-3094	171	10	the	the	DET
fueconorg-3094	171	11	research	research	NOUN
fueconorg-3094	171	12	is	be	AUX
fueconorg-3094	171	13	planned	plan	VERB
fueconorg-3094	171	14	to	to	PART
fueconorg-3094	171	15	be	be	AUX
fueconorg-3094	171	16	repeated	repeat	VERB
fueconorg-3094	171	17	.	.	PUNCT
fueconorg-3094	172	1	the	the	DET
fueconorg-3094	172	2	aim	aim	NOUN
fueconorg-3094	172	3	of	of	ADP
fueconorg-3094	172	4	the	the	DET
fueconorg-3094	172	5	future	future	ADJ
fueconorg-3094	172	6	research	research	NOUN
fueconorg-3094	172	7	will	will	AUX
fueconorg-3094	172	8	be	be	AUX
fueconorg-3094	172	9	to	to	PART
fueconorg-3094	172	10	obtain	obtain	VERB
fueconorg-3094	172	11	new	new	ADJ
fueconorg-3094	172	12	regression	regression	NOUN
fueconorg-3094	172	13	models	model	NOUN
fueconorg-3094	172	14	in	in	ADP
fueconorg-3094	172	15	order	order	NOUN
fueconorg-3094	172	16	to	to	PART
fueconorg-3094	172	17	test	test	VERB
fueconorg-3094	172	18	existing	exist	VERB
fueconorg-3094	172	19	regression	regression	NOUN
fueconorg-3094	172	20	models	model	NOUN
fueconorg-3094	172	21	for	for	ADP
fueconorg-3094	172	22	the	the	DET
fueconorg-3094	172	23	purpose	purpose	NOUN
fueconorg-3094	172	24	of	of	ADP
fueconorg-3094	172	25	passing	pass	VERB
fueconorg-3094	172	26	a	a	DET
fueconorg-3094	172	27	conclusion	conclusion	NOUN
fueconorg-3094	172	28	on	on	ADP
fueconorg-3094	172	29	the	the	DET
fueconorg-3094	172	30	success	success	NOUN
fueconorg-3094	172	31	of	of	ADP
fueconorg-3094	172	32	the	the	DET
fueconorg-3094	172	33	implemented	implement	VERB
fueconorg-3094	172	34	changes	change	NOUN
fueconorg-3094	172	35	in	in	ADP
fueconorg-3094	172	36	the	the	DET
fueconorg-3094	172	37	legal	legal	ADJ
fueconorg-3094	172	38	regulations	regulation	NOUN
fueconorg-3094	172	39	in	in	ADP
fueconorg-3094	172	40	the	the	DET
fueconorg-3094	172	41	republic	republic	NOUN
fueconorg-3094	172	42	of	of	ADP
fueconorg-3094	172	43	serbia	serbia	PROPN
fueconorg-3094	172	44	.	.	PUNCT
fueconorg-3094	173	1	if	if	SCONJ
fueconorg-3094	173	2	the	the	DET
fueconorg-3094	173	3	findings	finding	NOUN
fueconorg-3094	173	4	demonstrated	demonstrate	VERB
fueconorg-3094	173	5	in	in	ADP
fueconorg-3094	173	6	this	this	DET
fueconorg-3094	173	7	research	research	NOUN
fueconorg-3094	173	8	are	be	AUX
fueconorg-3094	173	9	in	in	ADP
fueconorg-3094	173	10	contrast	contrast	NOUN
fueconorg-3094	173	11	to	to	ADP
fueconorg-3094	173	12	what	what	PRON
fueconorg-3094	173	13	was	be	AUX
fueconorg-3094	173	14	intended	intend	VERB
fueconorg-3094	173	15	by	by	ADP
fueconorg-3094	173	16	the	the	DET
fueconorg-3094	173	17	state	state	NOUN
fueconorg-3094	173	18	regulators	regulator	NOUN
fueconorg-3094	173	19	and	and	CCONJ
fueconorg-3094	173	20	lawmakers	lawmaker	NOUN
fueconorg-3094	173	21	,	,	PUNCT
fueconorg-3094	173	22	they	they	PRON
fueconorg-3094	173	23	may	may	AUX
fueconorg-3094	173	24	want	want	VERB
fueconorg-3094	173	25	to	to	PART
fueconorg-3094	173	26	consider	consider	VERB
fueconorg-3094	173	27	the	the	DET
fueconorg-3094	173	28	results	result	NOUN
fueconorg-3094	173	29	of	of	ADP
fueconorg-3094	173	30	repeated	repeat	VERB
fueconorg-3094	173	31	research	research	NOUN
fueconorg-3094	173	32	in	in	ADP
fueconorg-3094	173	33	order	order	NOUN
fueconorg-3094	173	34	to	to	PART
fueconorg-3094	173	35	test	test	VERB
fueconorg-3094	173	36	new	new	ADJ
fueconorg-3094	173	37	legal	legal	ADJ
fueconorg-3094	173	38	regulations	regulation	NOUN
fueconorg-3094	173	39	.	.	PUNCT
fueconorg-3094	174	1	references	reference	NOUN
fueconorg-3094	174	2	alzeban	alzeban	NOUN
fueconorg-3094	174	3	,	,	PUNCT
fueconorg-3094	174	4	a.	a.	NOUN
fueconorg-3094	174	5	&	&	CCONJ
fueconorg-3094	174	6	gwilliam	gwilliam	PROPN
fueconorg-3094	174	7	,	,	PUNCT
fueconorg-3094	174	8	d.	d.	PROPN
fueconorg-3094	174	9	(	(	PUNCT
fueconorg-3094	174	10	2014	2014	NUM
fueconorg-3094	174	11	)	)	PUNCT
fueconorg-3094	174	12	.	.	PUNCT
fueconorg-3094	175	1	factors	factor	NOUN
fueconorg-3094	175	2	affecting	affect	VERB
fueconorg-3094	175	3	the	the	DET
fueconorg-3094	175	4	internal	internal	ADJ
fueconorg-3094	175	5	audit	audit	NOUN
fueconorg-3094	175	6	effectiveness	effectiveness	NOUN
fueconorg-3094	175	7	:	:	PUNCT
fueconorg-3094	175	8	a	a	DET
fueconorg-3094	175	9	survey	survey	NOUN
fueconorg-3094	175	10	of	of	ADP
fueconorg-3094	175	11	the	the	DET
fueconorg-3094	175	12	saudi	saudi	ADJ
fueconorg-3094	175	13	public	public	ADJ
fueconorg-3094	175	14	sector	sector	NOUN
fueconorg-3094	175	15	.	.	PUNCT
fueconorg-3094	176	1	journal	journal	NOUN
fueconorg-3094	176	2	of	of	ADP
fueconorg-3094	176	3	international	international	ADJ
fueconorg-3094	176	4	accounting	accounting	NOUN
fueconorg-3094	176	5	,	,	PUNCT
fueconorg-3094	176	6	auditing	auditing	NOUN
fueconorg-3094	176	7	and	and	CCONJ
fueconorg-3094	176	8	taxation	taxation	NOUN
fueconorg-3094	176	9	.	.	PUNCT
fueconorg-3094	177	1	23	23	NUM
fueconorg-3094	177	2	(	(	PUNCT
fueconorg-3094	177	3	2014	2014	NUM
fueconorg-3094	177	4	)	)	PUNCT
fueconorg-3094	177	5	.	.	PUNCT
fueconorg-3094	178	1	74–86	74–86	NUM
fueconorg-3094	178	2	.	.	PUNCT
fueconorg-3094	179	1	doi	doi	NOUN
fueconorg-3094	179	2	:	:	PUNCT
fueconorg-3094	179	3	10.1016	10.1016	NUM
fueconorg-3094	179	4	/	/	SYM
fueconorg-3094	179	5	j.intaccaudtax.2014.06.001	j.intaccaudtax.2014.06.001	PROPN
fueconorg-3094	179	6	bruwer	bruwer	PROPN
fueconorg-3094	179	7	,	,	PUNCT
fueconorg-3094	179	8	j	j	PROPN
fueconorg-3094	179	9	-	-	PROPN
fueconorg-3094	179	10	p.	p.	PROPN
fueconorg-3094	179	11	,	,	PUNCT
fueconorg-3094	179	12	coetzee	coetzee	PROPN
fueconorg-3094	179	13	,	,	PUNCT
fueconorg-3094	179	14	p.	p.	NOUN
fueconorg-3094	179	15	&	&	CCONJ
fueconorg-3094	179	16	meiring	meiring	PROPN
fueconorg-3094	179	17	,	,	PUNCT
fueconorg-3094	179	18	j.	j.	PROPN
fueconorg-3094	179	19	(	(	PUNCT
fueconorg-3094	179	20	2017	2017	NUM
fueconorg-3094	179	21	)	)	PUNCT
fueconorg-3094	179	22	.	.	PUNCT
fueconorg-3094	180	1	can	can	AUX
fueconorg-3094	180	2	internal	internal	VERB
fueconorg-3094	180	3	control	control	NOUN
fueconorg-3094	180	4	activities	activity	NOUN
fueconorg-3094	180	5	and	and	CCONJ
fueconorg-3094	180	6	managerial	managerial	ADJ
fueconorg-3094	180	7	conduct	conduct	NOUN
fueconorg-3094	180	8	influence	influence	NOUN
fueconorg-3094	180	9	business	business	NOUN
fueconorg-3094	180	10	sustainability	sustainability	NOUN
fueconorg-3094	180	11	?	?	PUNCT
fueconorg-3094	181	1	a	a	DET
fueconorg-3094	181	2	south	south	ADJ
fueconorg-3094	181	3	african	african	ADJ
fueconorg-3094	181	4	smme	smme	NOUN
fueconorg-3094	181	5	perspective	perspective	NOUN
fueconorg-3094	181	6	.	.	PUNCT
fueconorg-3094	182	1	journal	journal	NOUN
fueconorg-3094	182	2	of	of	ADP
fueconorg-3094	182	3	small	small	ADJ
fueconorg-3094	182	4	business	business	NOUN
fueconorg-3094	182	5	and	and	CCONJ
fueconorg-3094	182	6	enterprise	enterprise	NOUN
fueconorg-3094	182	7	development	development	NOUN
fueconorg-3094	182	8	.	.	PUNCT
fueconorg-3094	183	1	doi	doi	NOUN
fueconorg-3094	183	2	:	:	PUNCT
fueconorg-3094	183	3	10.1108	10.1108	NUM
fueconorg-3094	183	4	/	/	SYM
fueconorg-3094	183	5	jsbed-11	jsbed-11	PROPN
fueconorg-3094	183	6	-	-	PUNCT
fueconorg-3094	183	7	2016	2016	NUM
fueconorg-3094	183	8	-	-	PUNCT
fueconorg-3094	183	9	0188	0188	NUM
fueconorg-3094	183	10	christ	christ	PROPN
fueconorg-3094	183	11	,	,	PUNCT
fueconorg-3094	183	12	m.h	m.h	PROPN
fueconorg-3094	183	13	.	.	PROPN
fueconorg-3094	183	14	,	,	PUNCT
fueconorg-3094	183	15	masli	masli	PROPN
fueconorg-3094	183	16	,	,	PUNCT
fueconorg-3094	183	17	a.	a.	NOUN
fueconorg-3094	183	18	,	,	PUNCT
fueconorg-3094	183	19	sharp	sharp	ADJ
fueconorg-3094	183	20	,	,	PUNCT
fueconorg-3094	183	21	n.y	n.y	PROPN
fueconorg-3094	183	22	.	.	PROPN
fueconorg-3094	183	23	&	&	CCONJ
fueconorg-3094	183	24	wood	wood	PROPN
fueconorg-3094	183	25	,	,	PUNCT
fueconorg-3094	183	26	d.a	d.a	PROPN
fueconorg-3094	183	27	.	.	PROPN
fueconorg-3094	183	28	(	(	PUNCT
fueconorg-3094	183	29	2015	2015	NUM
fueconorg-3094	183	30	)	)	PUNCT
fueconorg-3094	183	31	.	.	PUNCT
fueconorg-3094	184	1	rotational	rotational	ADJ
fueconorg-3094	184	2	internal	internal	ADJ
fueconorg-3094	184	3	audit	audit	NOUN
fueconorg-3094	184	4	programs	program	NOUN
fueconorg-3094	184	5	and	and	CCONJ
fueconorg-3094	184	6	financial	financial	ADJ
fueconorg-3094	184	7	reporting	reporting	NOUN
fueconorg-3094	184	8	quality	quality	NOUN
fueconorg-3094	184	9	:	:	PUNCT
fueconorg-3094	184	10	do	do	AUX
fueconorg-3094	184	11	compensating	compensate	VERB
fueconorg-3094	184	12	controls	control	NOUN
fueconorg-3094	184	13	help	help	NOUN
fueconorg-3094	184	14	?	?	PUNCT
fueconorg-3094	185	1	accounting	accounting	NOUN
fueconorg-3094	185	2	,	,	PUNCT
fueconorg-3094	185	3	organizations	organization	NOUN
fueconorg-3094	185	4	and	and	CCONJ
fueconorg-3094	185	5	society	society	NOUN
fueconorg-3094	185	6	.	.	PUNCT
fueconorg-3094	186	1	44	44	NUM
fueconorg-3094	186	2	(	(	PUNCT
fueconorg-3094	186	3	2015	2015	NUM
fueconorg-3094	186	4	)	)	PUNCT
fueconorg-3094	186	5	.	.	PUNCT
fueconorg-3094	187	1	37–59	37–59	NUM
fueconorg-3094	187	2	.	.	PUNCT
fueconorg-3094	188	1	doi	doi	NOUN
fueconorg-3094	188	2	:	:	PUNCT
fueconorg-3094	188	3	10.1016	10.1016	NUM
fueconorg-3094	188	4	/	/	SYM
fueconorg-3094	188	5	j.aos.2015.05.004	j.aos.2015.05.004	PROPN
fueconorg-3094	188	6	clinton	clinton	PROPN
fueconorg-3094	188	7	,	,	PUNCT
fueconorg-3094	188	8	s.b	s.b	PROPN
fueconorg-3094	188	9	.	.	PROPN
fueconorg-3094	188	10	,	,	PUNCT
fueconorg-3094	188	11	pinello	pinello	PROPN
fueconorg-3094	188	12	,	,	PUNCT
fueconorg-3094	188	13	a.s	a.s	PROPN
fueconorg-3094	188	14	.	.	PROPN
fueconorg-3094	188	15	&	&	CCONJ
fueconorg-3094	188	16	skaife	skaife	PROPN
fueconorg-3094	188	17	,	,	PUNCT
fueconorg-3094	188	18	h.a	h.a	PROPN
fueconorg-3094	188	19	.	.	PROPN
fueconorg-3094	188	20	(	(	PUNCT
fueconorg-3094	188	21	2014	2014	NUM
fueconorg-3094	188	22	)	)	PUNCT
fueconorg-3094	188	23	.	.	PUNCT
fueconorg-3094	189	1	the	the	DET
fueconorg-3094	189	2	implications	implication	NOUN
fueconorg-3094	189	3	of	of	ADP
fueconorg-3094	189	4	ineffective	ineffective	ADJ
fueconorg-3094	189	5	internal	internal	ADJ
fueconorg-3094	189	6	control	control	NOUN
fueconorg-3094	189	7	and	and	CCONJ
fueconorg-3094	189	8	sox	sox	PROPN
fueconorg-3094	189	9	404	404	NUM
fueconorg-3094	189	10	reporting	reporting	NOUN
fueconorg-3094	189	11	for	for	ADP
fueconorg-3094	189	12	financial	financial	ADJ
fueconorg-3094	189	13	analysts	analyst	NOUN
fueconorg-3094	189	14	.	.	PUNCT
fueconorg-3094	190	1	journal	journal	NOUN
fueconorg-3094	190	2	of	of	ADP
fueconorg-3094	190	3	accounting	accounting	NOUN
fueconorg-3094	190	4	and	and	CCONJ
fueconorg-3094	190	5	public	public	ADJ
fueconorg-3094	190	6	policy	policy	NOUN
fueconorg-3094	190	7	.	.	PUNCT
fueconorg-3094	191	1	33	33	NUM
fueconorg-3094	191	2	(	(	PUNCT
fueconorg-3094	191	3	2014	2014	NUM
fueconorg-3094	191	4	)	)	PUNCT
fueconorg-3094	191	5	.	.	PUNCT
fueconorg-3094	192	1	303–327	303–327	NUM
fueconorg-3094	192	2	.	.	PUNCT
fueconorg-3094	193	1	doi	doi	NOUN
fueconorg-3094	193	2	:	:	PUNCT
fueconorg-3094	193	3	10.1016	10.1016	NUM
fueconorg-3094	193	4	/	/	SYM
fueconorg-3094	193	5	j.jaccpubpol.2014.04.005	j.jaccpubpol.2014.04.005	ADJ
fueconorg-3094	193	6	key	key	ADJ
fueconorg-3094	193	7	predictors	predictor	NOUN
fueconorg-3094	193	8	of	of	ADP
fueconorg-3094	193	9	internal	internal	ADJ
fueconorg-3094	193	10	supervision	supervision	NOUN
fueconorg-3094	193	11	of	of	ADP
fueconorg-3094	193	12	financial	financial	ADJ
fueconorg-3094	193	13	statements	statement	NOUN
fueconorg-3094	193	14	41	41	NUM
fueconorg-3094	193	15	dejnaronk	dejnaronk	NOUN
fueconorg-3094	193	16	,	,	PUNCT
fueconorg-3094	193	17	j.	j.	PROPN
fueconorg-3094	193	18	,	,	PUNCT
fueconorg-3094	193	19	little	little	ADJ
fueconorg-3094	193	20	,	,	PUNCT
fueconorg-3094	193	21	h.t	h.t	PROPN
fueconorg-3094	193	22	.	.	PROPN
fueconorg-3094	193	23	,	,	PUNCT
fueconorg-3094	193	24	mujtaba	mujtaba	NOUN
fueconorg-3094	193	25	,	,	PUNCT
fueconorg-3094	193	26	b.g	b.g	PROPN
fueconorg-3094	193	27	.	.	PROPN
fueconorg-3094	193	28	&	&	CCONJ
fueconorg-3094	193	29	mcclelland	mcclelland	PROPN
fueconorg-3094	193	30	,	,	PUNCT
fueconorg-3094	193	31	r.	r.	PROPN
fueconorg-3094	193	32	(	(	PUNCT
fueconorg-3094	193	33	2015	2015	NUM
fueconorg-3094	193	34	)	)	PUNCT
fueconorg-3094	193	35	.	.	PUNCT
fueconorg-3094	194	1	factors	factor	NOUN
fueconorg-3094	194	2	influencing	influence	VERB
fueconorg-3094	194	3	the	the	DET
fueconorg-3094	194	4	effectiveness	effectiveness	NOUN
fueconorg-3094	194	5	of	of	ADP
fueconorg-3094	194	6	the	the	DET
fueconorg-3094	194	7	internal	internal	ADJ
fueconorg-3094	194	8	audit	audit	NOUN
fueconorg-3094	194	9	function	function	NOUN
fueconorg-3094	194	10	in	in	ADP
fueconorg-3094	194	11	thailand	thailand	PROPN
fueconorg-3094	194	12	.	.	PUNCT
fueconorg-3094	195	1	proceedings	proceeding	NOUN
fueconorg-3094	195	2	of	of	ADP
fueconorg-3094	195	3	conference	conference	NOUN
fueconorg-3094	195	4	:	:	PUNCT
fueconorg-3094	195	5	business	business	NOUN
fueconorg-3094	195	6	and	and	CCONJ
fueconorg-3094	195	7	social	social	ADJ
fueconorg-3094	195	8	sciences	sciences	PROPN
fueconorg-3094	195	9	research	research	NOUN
fueconorg-3094	195	10	conference	conference	NOUN
fueconorg-3094	195	11	:	:	PUNCT
fueconorg-3094	195	12	research	research	NOUN
fueconorg-3094	195	13	for	for	ADP
fueconorg-3094	195	14	development	development	NOUN
fueconorg-3094	195	15	,	,	PUNCT
fueconorg-3094	195	16	bangkok	bangkok	PROPN
fueconorg-3094	195	17	,	,	PUNCT
fueconorg-3094	195	18	thailand	thailand	PROPN
fueconorg-3094	195	19	,	,	PUNCT
fueconorg-3094	195	20	10	10	NUM
fueconorg-3094	195	21	-	-	PUNCT
fueconorg-3094	195	22	11th	11th	NUM
fueconorg-3094	195	23	december	december	PROPN
fueconorg-3094	195	24	2015	2015	NUM
fueconorg-3094	195	25	.	.	PUNCT
fueconorg-3094	196	1	isbn	isbn	ADJ
fueconorg-3094	196	2	:	:	PUNCT
fueconorg-3094	196	3	978	978	NUM
fueconorg-3094	196	4	-	-	SYM
fueconorg-3094	196	5	1	1	NUM
fueconorg-3094	196	6	-	-	PUNCT
fueconorg-3094	196	7	922069	922069	NUM
fueconorg-3094	196	8	-	-	PUNCT
fueconorg-3094	196	9	90	90	NUM
fueconorg-3094	196	10	-	-	PUNCT
fueconorg-3094	196	11	0	0	NUM
fueconorg-3094	196	12	dmitrović	dmitrović	NOUN
fueconorg-3094	196	13	,	,	PUNCT
fueconorg-3094	196	14	lj	lj	PROPN
fueconorg-3094	196	15	.	.	PROPN
fueconorg-3094	196	16	&	&	CCONJ
fueconorg-3094	196	17	milutinović	milutinović	PROPN
fueconorg-3094	196	18	,	,	PUNCT
fueconorg-3094	196	19	s.	s.	PROPN
fueconorg-3094	196	20	(	(	PUNCT
fueconorg-3094	196	21	2011	2011	NUM
fueconorg-3094	196	22	)	)	PUNCT
fueconorg-3094	196	23	.	.	PUNCT
fueconorg-3094	197	1	the	the	DET
fueconorg-3094	197	2	control	control	NOUN
fueconorg-3094	197	3	mechanisms	mechanism	NOUN
fueconorg-3094	197	4	in	in	ADP
fueconorg-3094	197	5	accounting	account	VERB
fueconorg-3094	197	6	.	.	PUNCT
fueconorg-3094	198	1	strategic	strategic	ADJ
fueconorg-3094	198	2	management	management	NOUN
fueconorg-3094	198	3	.	.	PUNCT
fueconorg-3094	199	1	16	16	NUM
fueconorg-3094	199	2	(	(	PUNCT
fueconorg-3094	199	3	2	2	NUM
fueconorg-3094	199	4	)	)	PUNCT
fueconorg-3094	199	5	.	.	PUNCT
fueconorg-3094	200	1	gramling	gramle	VERB
fueconorg-3094	200	2	,	,	PUNCT
fueconorg-3094	200	3	a.a	a.a	PROPN
fueconorg-3094	200	4	.	.	PROPN
fueconorg-3094	200	5	,	,	PUNCT
fueconorg-3094	200	6	o’donnell	o’donnell	PROPN
fueconorg-3094	200	7	,	,	PUNCT
fueconorg-3094	200	8	e.f	e.f	PROPN
fueconorg-3094	200	9	.	.	PROPN
fueconorg-3094	200	10	&	&	CCONJ
fueconorg-3094	200	11	vandervelde	vandervelde	PROPN
fueconorg-3094	200	12	,	,	PUNCT
fueconorg-3094	200	13	s.d	s.d	PROPN
fueconorg-3094	200	14	.	.	PROPN
fueconorg-3094	200	15	(	(	PUNCT
fueconorg-3094	200	16	2013	2013	NUM
fueconorg-3094	200	17	)	)	PUNCT
fueconorg-3094	200	18	.	.	PUNCT
fueconorg-3094	201	1	an	an	DET
fueconorg-3094	201	2	experimental	experimental	ADJ
fueconorg-3094	201	3	examination	examination	NOUN
fueconorg-3094	201	4	of	of	ADP
fueconorg-3094	201	5	factors	factor	NOUN
fueconorg-3094	201	6	that	that	PRON
fueconorg-3094	201	7	influence	influence	VERB
fueconorg-3094	201	8	auditor	auditor	NOUN
fueconorg-3094	201	9	assessments	assessment	NOUN
fueconorg-3094	201	10	of	of	ADP
fueconorg-3094	201	11	a	a	DET
fueconorg-3094	201	12	deficiency	deficiency	NOUN
fueconorg-3094	201	13	in	in	ADP
fueconorg-3094	201	14	internal	internal	ADJ
fueconorg-3094	201	15	control	control	NOUN
fueconorg-3094	201	16	over	over	ADP
fueconorg-3094	201	17	financial	financial	ADJ
fueconorg-3094	201	18	reporting	reporting	NOUN
fueconorg-3094	201	19	.	.	PUNCT
fueconorg-3094	202	1	accounting	accounting	NOUN
fueconorg-3094	202	2	horizons	horizon	NOUN
fueconorg-3094	202	3	.	.	PUNCT
fueconorg-3094	203	1	2	2	NUM
fueconorg-3094	203	2	(	(	PUNCT
fueconorg-3094	203	3	27	27	NUM
fueconorg-3094	203	4	)	)	PUNCT
fueconorg-3094	203	5	.	.	PUNCT
fueconorg-3094	204	1	249–269	249–269	NUM
fueconorg-3094	204	2	.	.	PUNCT
fueconorg-3094	205	1	doi	doi	NOUN
fueconorg-3094	205	2	:	:	PUNCT
fueconorg-3094	205	3	10.2308	10.2308	NUM
fueconorg-3094	205	4	/	/	SYM
fueconorg-3094	205	5	acch-50410	acch-50410	ADJ
fueconorg-3094	205	6	isaac	isaac	PROPN
fueconorg-3094	205	7	.	.	PUNCT
fueconorg-3094	206	1	a.	a.	NOUN
fueconorg-3094	206	2	(	(	PUNCT
fueconorg-3094	206	3	1951	1951	NUM
fueconorg-3094	206	4	)	)	PUNCT
fueconorg-3094	206	5	.	.	PUNCT
fueconorg-3094	207	1	revision	revision	NOUN
fueconorg-3094	207	2	und	und	PROPN
fueconorg-3094	207	3	wirtschaftsprüfung	wirtschaftsprüfung	PROPN
fueconorg-3094	207	4	.	.	PUNCT
fueconorg-3094	208	1	wiesbaden	wiesbaden	PROPN
fueconorg-3094	208	2	:	:	PUNCT
fueconorg-3094	208	3	gabler	gabler	PROPN
fueconorg-3094	208	4	verlag	verlag	PROPN
fueconorg-3094	208	5	.	.	PUNCT
fueconorg-3094	209	1	lin	lin	PROPN
fueconorg-3094	209	2	,	,	PUNCT
fueconorg-3094	209	3	y.ch	y.ch	PROPN
fueconorg-3094	209	4	.	.	PROPN
fueconorg-3094	209	5	,	,	PUNCT
fueconorg-3094	209	6	wang	wang	PROPN
fueconorg-3094	209	7	,	,	PUNCT
fueconorg-3094	209	8	y.ch	y.ch	PROPN
fueconorg-3094	209	9	.	.	PROPN
fueconorg-3094	209	10	,	,	PUNCT
fueconorg-3094	209	11	chiou	chiou	PROPN
fueconorg-3094	209	12	,	,	PUNCT
fueconorg-3094	209	13	j.r	j.r	PROPN
fueconorg-3094	209	14	.	.	PROPN
fueconorg-3094	209	15	&	&	CCONJ
fueconorg-3094	209	16	huang	huang	PROPN
fueconorg-3094	209	17	,	,	PUNCT
fueconorg-3094	209	18	h.w	h.w	PROPN
fueconorg-3094	209	19	.	.	PUNCT
fueconorg-3094	209	20	(	(	PUNCT
fueconorg-3094	209	21	2014	2014	NUM
fueconorg-3094	209	22	)	)	PUNCT
fueconorg-3094	209	23	.	.	PUNCT
fueconorg-3094	210	1	ceo	ceo	NOUN
fueconorg-3094	210	2	characteristics	characteristic	NOUN
fueconorg-3094	210	3	and	and	CCONJ
fueconorg-3094	210	4	internal	internal	ADJ
fueconorg-3094	210	5	control	control	NOUN
fueconorg-3094	210	6	quality	quality	NOUN
fueconorg-3094	210	7	.	.	PUNCT
fueconorg-3094	211	1	corporate	corporate	ADJ
fueconorg-3094	211	2	governance	governance	NOUN
fueconorg-3094	211	3	:	:	PUNCT
fueconorg-3094	211	4	an	an	DET
fueconorg-3094	211	5	international	international	ADJ
fueconorg-3094	211	6	review	review	NOUN
fueconorg-3094	211	7	.	.	PUNCT
fueconorg-3094	212	1	1	1	NUM
fueconorg-3094	212	2	(	(	PUNCT
fueconorg-3094	212	3	22	22	NUM
fueconorg-3094	212	4	)	)	PUNCT
fueconorg-3094	212	5	.	.	PUNCT
fueconorg-3094	213	1	24–42	24–42	NUM
fueconorg-3094	213	2	.	.	PUNCT
fueconorg-3094	213	3	doi	doi	PROPN
fueconorg-3094	213	4	:	:	PUNCT
fueconorg-3094	213	5	10.1111	10.1111	NUM
fueconorg-3094	213	6	/	/	SYM
fueconorg-3094	213	7	corg.12042	corg.12042	PRON
fueconorg-3094	213	8	milutinović	milutinović	NOUN
fueconorg-3094	213	9	,	,	PUNCT
fueconorg-3094	213	10	s.	s.	PROPN
fueconorg-3094	213	11	&	&	CCONJ
fueconorg-3094	213	12	medved	medved	PROPN
fueconorg-3094	213	13	,	,	PUNCT
fueconorg-3094	213	14	i.	i.	NOUN
fueconorg-3094	213	15	(	(	PUNCT
fueconorg-3094	213	16	2017	2017	NUM
fueconorg-3094	213	17	)	)	PUNCT
fueconorg-3094	213	18	.	.	PUNCT
fueconorg-3094	214	1	supervision	supervision	NOUN
fueconorg-3094	214	2	of	of	ADP
fueconorg-3094	214	3	financial	financial	ADJ
fueconorg-3094	214	4	reporting	reporting	NOUN
fueconorg-3094	214	5	through	through	ADP
fueconorg-3094	214	6	the	the	DET
fueconorg-3094	214	7	prism	prism	NOUN
fueconorg-3094	214	8	of	of	ADP
fueconorg-3094	214	9	the	the	DET
fueconorg-3094	214	10	regulatory	regulatory	ADJ
fueconorg-3094	214	11	framework	framework	NOUN
fueconorg-3094	214	12	and	and	CCONJ
fueconorg-3094	214	13	practice	practice	NOUN
fueconorg-3094	214	14	in	in	ADP
fueconorg-3094	214	15	the	the	DET
fueconorg-3094	214	16	republic	republic	NOUN
fueconorg-3094	214	17	of	of	ADP
fueconorg-3094	214	18	serbia	serbia	PROPN
fueconorg-3094	214	19	.	.	PUNCT
fueconorg-3094	215	1	industrija	industrija	ADJ
fueconorg-3094	215	2	.	.	PUNCT
fueconorg-3094	216	1	45	45	NUM
fueconorg-3094	216	2	(	(	PUNCT
fueconorg-3094	216	3	1	1	NUM
fueconorg-3094	216	4	)	)	PUNCT
fueconorg-3094	216	5	.	.	PUNCT
fueconorg-3094	217	1	99	99	NUM
fueconorg-3094	217	2	-	-	SYM
fueconorg-3094	217	3	120	120	NUM
fueconorg-3094	217	4	.	.	PUNCT
fueconorg-3094	218	1	doi	doi	NOUN
fueconorg-3094	218	2	:	:	PUNCT
fueconorg-3094	218	3	10.5937	10.5937	NUM
fueconorg-3094	218	4	/	/	SYM
fueconorg-3094	218	5	industrija4511653	industrija4511653	PROPN
fueconorg-3094	218	6	official	official	ADJ
fueconorg-3094	218	7	gazette	gazette	NOUN
fueconorg-3094	218	8	of	of	ADP
fueconorg-3094	218	9	rs	rs	PROPN
fueconorg-3094	218	10	(	(	PUNCT
fueconorg-3094	218	11	2013	2013	NUM
fueconorg-3094	218	12	)	)	PUNCT
fueconorg-3094	218	13	.	.	PUNCT
fueconorg-3094	219	1	accounting	accounting	NOUN
fueconorg-3094	219	2	law	law	NOUN
fueconorg-3094	219	3	.	.	PUNCT
fueconorg-3094	220	1	no	no	INTJ
fueconorg-3094	220	2	.	.	PUNCT
fueconorg-3094	221	1	62/2013	62/2013	NUM
fueconorg-3094	221	2	.	.	PUNCT
fueconorg-3094	222	1	belgrade	belgrade	PROPN
fueconorg-3094	222	2	:	:	PUNCT
fueconorg-3094	223	1	author	author	NOUN
fueconorg-3094	223	2	.	.	PUNCT
fueconorg-3094	224	1	official	official	ADJ
fueconorg-3094	224	2	gazette	gazette	NOUN
fueconorg-3094	224	3	of	of	ADP
fueconorg-3094	224	4	rs	rs	PROPN
fueconorg-3094	224	5	(	(	PUNCT
fueconorg-3094	224	6	2014	2014	NUM
fueconorg-3094	224	7	)	)	PUNCT
fueconorg-3094	224	8	.	.	PUNCT
fueconorg-3094	225	1	rulebook	rulebook	NOUN
fueconorg-3094	225	2	on	on	ADP
fueconorg-3094	225	3	the	the	DET
fueconorg-3094	225	4	manner	manner	NOUN
fueconorg-3094	225	5	of	of	ADP
fueconorg-3094	225	6	recognition	recognition	NOUN
fueconorg-3094	225	7	,	,	PUNCT
fueconorg-3094	225	8	evaluation	evaluation	NOUN
fueconorg-3094	225	9	,	,	PUNCT
fueconorg-3094	225	10	presentation	presentation	NOUN
fueconorg-3094	225	11	and	and	CCONJ
fueconorg-3094	225	12	disclosure	disclosure	NOUN
fueconorg-3094	225	13	of	of	ADP
fueconorg-3094	225	14	positions	position	NOUN
fueconorg-3094	225	15	in	in	ADP
fueconorg-3094	225	16	the	the	DET
fueconorg-3094	225	17	individual	individual	ADJ
fueconorg-3094	225	18	financial	financial	ADJ
fueconorg-3094	225	19	statements	statement	NOUN
fueconorg-3094	225	20	of	of	ADP
fueconorg-3094	225	21	micro	micro	ADJ
fueconorg-3094	225	22	and	and	CCONJ
fueconorg-3094	225	23	other	other	ADJ
fueconorg-3094	225	24	entities	entity	NOUN
fueconorg-3094	225	25	.	.	PUNCT
fueconorg-3094	226	1	no	no	INTJ
fueconorg-3094	226	2	.	.	NOUN
fueconorg-3094	227	1	118/2013	118/2013	NUM
fueconorg-3094	227	2	,	,	PUNCT
fueconorg-3094	227	3	95/2014	95/2014	NOUN
fueconorg-3094	227	4	.	.	PUNCT
fueconorg-3094	228	1	belgrade	belgrade	PROPN
fueconorg-3094	228	2	:	:	PUNCT
fueconorg-3094	229	1	author	author	NOUN
fueconorg-3094	229	2	.	.	PUNCT
fueconorg-3094	230	1	official	official	ADJ
fueconorg-3094	230	2	journal	journal	PROPN
fueconorg-3094	230	3	of	of	ADP
fueconorg-3094	230	4	the	the	DET
fueconorg-3094	230	5	eu	eu	PROPN
fueconorg-3094	230	6	(	(	PUNCT
fueconorg-3094	230	7	2013	2013	NUM
fueconorg-3094	230	8	)	)	PUNCT
fueconorg-3094	230	9	.	.	PUNCT
fueconorg-3094	231	1	directive	directive	NOUN
fueconorg-3094	231	2	2013/34	2013/34	NUM
fueconorg-3094	231	3	/	/	SYM
fueconorg-3094	231	4	eu	eu	PROPN
fueconorg-3094	231	5	of	of	ADP
fueconorg-3094	231	6	the	the	DET
fueconorg-3094	231	7	european	european	ADJ
fueconorg-3094	231	8	parliament	parliament	NOUN
fueconorg-3094	231	9	and	and	CCONJ
fueconorg-3094	231	10	of	of	ADP
fueconorg-3094	231	11	the	the	DET
fueconorg-3094	231	12	council	council	NOUN
fueconorg-3094	231	13	of	of	ADP
fueconorg-3094	231	14	26	26	NUM
fueconorg-3094	231	15	june	june	PROPN
fueconorg-3094	231	16	2013	2013	NUM
fueconorg-3094	231	17	.	.	PUNCT
fueconorg-3094	232	1	vol	vol	NOUN
fueconorg-3094	232	2	.	.	PUNCT
fueconorg-3094	233	1	56	56	NUM
fueconorg-3094	233	2	.	.	PUNCT
fueconorg-3094	234	1	brisel	brisel	NOUN
fueconorg-3094	234	2	:	:	PUNCT
fueconorg-3094	235	1	author	author	NOUN
fueconorg-3094	235	2	.	.	PUNCT
fueconorg-3094	236	1	doi:10.3000/19770677.l_2013.182.eng	doi:10.3000/19770677.l_2013.182.eng	PROPN
fueconorg-3094	236	2	yazawa	yazawa	PROPN
fueconorg-3094	236	3	,	,	PUNCT
fueconorg-3094	236	4	k.	k.	PROPN
fueconorg-3094	236	5	(	(	PUNCT
fueconorg-3094	236	6	2015	2015	NUM
fueconorg-3094	236	7	)	)	PUNCT
fueconorg-3094	236	8	.	.	PUNCT
fueconorg-3094	237	1	the	the	DET
fueconorg-3094	237	2	incentive	incentive	NOUN
fueconorg-3094	237	3	factors	factor	NOUN
fueconorg-3094	237	4	for	for	ADP
fueconorg-3094	237	5	the	the	DET
fueconorg-3094	237	6	(	(	PUNCT
fueconorg-3094	237	7	non-)disclosure	non-)disclosure	NOUN
fueconorg-3094	237	8	of	of	ADP
fueconorg-3094	237	9	material	material	ADJ
fueconorg-3094	237	10	weakness	weakness	NOUN
fueconorg-3094	237	11	in	in	ADP
fueconorg-3094	237	12	internal	internal	ADJ
fueconorg-3094	237	13	control	control	NOUN
fueconorg-3094	237	14	over	over	ADP
fueconorg-3094	237	15	financial	financial	ADJ
fueconorg-3094	237	16	reporting	reporting	NOUN
fueconorg-3094	237	17	.	.	PUNCT
fueconorg-3094	238	1	international	international	ADJ
fueconorg-3094	238	2	journal	journal	PROPN
fueconorg-3094	238	3	of	of	ADP
fueconorg-3094	238	4	auditing	auditing	NOUN
fueconorg-3094	238	5	.	.	PUNCT
fueconorg-3094	239	1	19	19	NUM
fueconorg-3094	239	2	(	(	PUNCT
fueconorg-3094	239	3	2015	2015	NUM
fueconorg-3094	239	4	)	)	PUNCT
fueconorg-3094	239	5	.	.	PUNCT
fueconorg-3094	240	1	103–116	103–116	NUM
fueconorg-3094	240	2	.	.	PUNCT
fueconorg-3094	241	1	doi	doi	NOUN
fueconorg-3094	241	2	:	:	PUNCT
fueconorg-3094	241	3	10.1111	10.1111	NUM
fueconorg-3094	241	4	/	/	SYM
fueconorg-3094	241	5	ijau.12035	ijau.12035	PROPN
fueconorg-3094	241	6	ključni	ključni	NOUN
fueconorg-3094	241	7	prediktori	prediktori	NOUN
fueconorg-3094	241	8	internog	internog	NOUN
fueconorg-3094	241	9	nadzora	nadzora	PROPN
fueconorg-3094	241	10	finansijskih	finansijskih	PROPN
fueconorg-3094	241	11	izveštaja	izveštaja	PROPN
fueconorg-3094	242	1	investitori	investitori	PROPN
fueconorg-3094	243	1	i	i	PRON
fueconorg-3094	243	2	ostali	ostali	X
fueconorg-3094	243	3	eksterni	eksterni	NOUN
fueconorg-3094	243	4	stejkholderi	stejkholderi	PROPN
fueconorg-3094	243	5	imaju	imaju	PROPN
fueconorg-3094	243	6	više	više	PROPN
fueconorg-3094	243	7	poverenja	poverenja	PROPN
fueconorg-3094	243	8	u	u	PROPN
fueconorg-3094	243	9	pouzdanost	pouzdanost	VERB
fueconorg-3094	244	1	i	i	PRON
fueconorg-3094	244	2	kvalitet	kvalitet	PROPN
fueconorg-3094	244	3	finansijskih	finansijskih	PROPN
fueconorg-3094	244	4	izveštaja	izveštaja	PROPN
fueconorg-3094	244	5	ukoliko	ukoliko	NOUN
fueconorg-3094	245	1	raspolažu	raspolažu	ADV
fueconorg-3094	246	1	informacijama	informacijama	PROPN
fueconorg-3094	246	2	da	da	PROPN
fueconorg-3094	246	3	se	se	PROPN
fueconorg-3094	246	4	u	u	PROPN
fueconorg-3094	246	5	pravnom	pravnom	PROPN
fueconorg-3094	246	6	licu	licu	PRON
fueconorg-3094	246	7	kontinuirano	kontinuirano	PROPN
fueconorg-3094	246	8	obavlja	obavlja	VERB
fueconorg-3094	246	9	preventivni	preventivni	PROPN
fueconorg-3094	247	1	i	i	PRON
fueconorg-3094	247	2	sveobuhvatni	sveobuhvatni	VERB
fueconorg-3094	247	3	interni	interni	PROPN
fueconorg-3094	247	4	nadzor	nadzor	PROPN
fueconorg-3094	247	5	finansijskih	finansijskih	PROPN
fueconorg-3094	247	6	izveštaja	izveštaja	PROPN
fueconorg-3094	247	7	.	.	PUNCT
fueconorg-3094	248	1	istraživanje	istraživanje	PROPN
fueconorg-3094	248	2	je	je	PROPN
fueconorg-3094	248	3	izvršeno	izvršeno	PROPN
fueconorg-3094	248	4	s	s	PROPN
fueconorg-3094	248	5	ciljem	ciljem	PROPN
fueconorg-3094	248	6	da	da	PROPN
fueconorg-3094	248	7	se	se	PROPN
fueconorg-3094	248	8	prepoznaju	prepoznaju	PROPN
fueconorg-3094	248	9	faktori	faktori	PROPN
fueconorg-3094	248	10	koji	koji	PROPN
fueconorg-3094	248	11	imaju	imaju	PROPN
fueconorg-3094	248	12	direktni	direktni	PROPN
fueconorg-3094	248	13	uticaj	uticaj	NOUN
fueconorg-3094	248	14	na	na	PROPN
fueconorg-3094	248	15	odvijanje	odvijanje	PROPN
fueconorg-3094	248	16	internog	internog	PROPN
fueconorg-3094	248	17	nadzora	nadzora	PROPN
fueconorg-3094	248	18	finansijskih	finansijskih	PROPN
fueconorg-3094	248	19	izveštaja	izveštaja	PROPN
fueconorg-3094	248	20	.	.	PUNCT
fueconorg-3094	249	1	kao	kao	PROPN
fueconorg-3094	249	2	ključni	ključni	PROPN
fueconorg-3094	249	3	prediktori	prediktori	PROPN
fueconorg-3094	249	4	internog	internog	PROPN
fueconorg-3094	249	5	nadzora	nadzora	PROPN
fueconorg-3094	249	6	finansijskih	finansijskih	VERB
fueconorg-3094	249	7	izveštaja	izveštaja	PROPN
fueconorg-3094	249	8	u	u	PROPN
fueconorg-3094	249	9	republici	republici	PROPN
fueconorg-3094	249	10	srbiji	srbiji	PROPN
fueconorg-3094	249	11	identifikovani	identifikovani	PROPN
fueconorg-3094	249	12	su	su	PROPN
fueconorg-3094	249	13	kategorija	kategorija	PROPN
fueconorg-3094	249	14	pravnog	pravnog	PROPN
fueconorg-3094	249	15	lica	lica	PROPN
fueconorg-3094	249	16	,	,	PUNCT
fueconorg-3094	249	17	sprovođenje	sprovođenje	NOUN
fueconorg-3094	249	18	internog	internog	NOUN
fueconorg-3094	249	19	nadzora	nadzora	PROPN
fueconorg-3094	249	20	usklađenosti	usklađenosti	NOUN
fueconorg-3094	249	21	finansijskih	finansijskih	VERB
fueconorg-3094	249	22	izveštaja	izveštaja	PROPN
fueconorg-3094	249	23	sa	sa	PROPN
fueconorg-3094	249	24	regulativom	regulativom	NOUN
fueconorg-3094	250	1	i	i	PRON
fueconorg-3094	250	2	sprovođenje	sprovođenje	VERB
fueconorg-3094	250	3	internog	internog	PROPN
fueconorg-3094	250	4	nadzora	nadzora	PROPN
fueconorg-3094	250	5	pripreme	pripreme	PROPN
fueconorg-3094	250	6	finansijskih	finansijskih	PROPN
fueconorg-3094	250	7	izveštaja	izveštaja	PROPN
fueconorg-3094	250	8	.	.	PUNCT
fueconorg-3094	251	1	definisana	definisana	PROPN
fueconorg-3094	251	2	su	su	PROPN
fueconorg-3094	252	1	i	i	PRON
fueconorg-3094	252	2	dva	dva	PROPN
fueconorg-3094	252	3	regresiona	regresiona	PROPN
fueconorg-3094	252	4	modela	modela	PROPN
fueconorg-3094	252	5	koja	koja	PROPN
fueconorg-3094	252	6	najbolje	najbolje	X
fueconorg-3094	252	7	opisuju	opisuju	PROPN
fueconorg-3094	252	8	vezu	vezu	NOUN
fueconorg-3094	252	9	između	između	VERB
fueconorg-3094	252	10	posmatranih	posmatranih	PROPN
fueconorg-3094	252	11	pojava	pojava	NOUN
fueconorg-3094	252	12	.	.	PUNCT
fueconorg-3094	253	1	ključne	ključne	PROPN
fueconorg-3094	253	2	reči	reči	NOUN
fueconorg-3094	253	3	:	:	PUNCT
fueconorg-3094	253	4	nadzor	nadzor	NOUN
fueconorg-3094	253	5	,	,	PUNCT
fueconorg-3094	253	6	finansijski	finansijski	PROPN
fueconorg-3094	253	7	izveštaji	izveštaji	NOUN
fueconorg-3094	253	8	,	,	PUNCT
fueconorg-3094	253	9	usklađenost	usklađenost	ADJ
fueconorg-3094	253	10	,	,	PUNCT
fueconorg-3094	253	11	priprema	priprema	NOUN
fueconorg-3094	253	12	,	,	PUNCT
fueconorg-3094	253	13	regulativa	regulativa	NOUN
fueconorg-3094	253	14	.	.	PUNCT