id	sid	tid	token	lemma	pos
faba-173	1	1	12	12	NUM
faba-173	1	2	finance	finance	NOUN
faba-173	1	3	,	,	PUNCT
faba-173	1	4	accounting	accounting	NOUN
faba-173	1	5	and	and	CCONJ
faba-173	1	6	business	business	NOUN
faba-173	1	7	analysis	analysis	NOUN
faba-173	1	8	volume	volume	NOUN
faba-173	1	9	6	6	NUM
faba-173	1	10	issue	issue	NOUN
faba-173	1	11	1	1	NUM
faba-173	1	12	,	,	PUNCT
faba-173	1	13	2024	2024	NUM
faba-173	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-173	1	15	issn	issn	VERB
faba-173	1	16	2603	2603	NUM
faba-173	1	17	-	-	SYM
faba-173	1	18	5324	5324	NUM
faba-173	1	19	the	the	DET
faba-173	1	20	guiding	guide	VERB
faba-173	1	21	reasons	reason	NOUN
faba-173	1	22	why	why	SCONJ
faba-173	1	23	public	public	ADJ
faba-173	1	24	interest	interest	NOUN
faba-173	1	25	entities	entity	NOUN
faba-173	1	26	in	in	ADP
faba-173	1	27	europe	europe	PROPN
faba-173	1	28	elect	elect	VERB
faba-173	1	29	a	a	DET
faba-173	1	30	particular	particular	ADJ
faba-173	1	31	audit	audit	NOUN
faba-173	1	32	firm	firm	NOUN
faba-173	1	33	and	and	CCONJ
faba-173	1	34	auditors	auditor	NOUN
faba-173	1	35	versus	versus	ADP
faba-173	1	36	the	the	DET
faba-173	1	37	cost	cost	NOUN
faba-173	1	38	of	of	ADP
faba-173	1	39	the	the	DET
faba-173	1	40	audit	audit	NOUN
faba-173	1	41	darko	darko	PROPN
faba-173	1	42	dachevski1	dachevski1	PROPN
faba-173	1	43	*	*	PROPN
faba-173	1	44	,	,	PUNCT
faba-173	1	45	barry	barry	PROPN
faba-173	1	46	ackers2	ackers2	PROPN
faba-173	1	47	university	university	PROPN
faba-173	1	48	of	of	ADP
faba-173	1	49	south	south	PROPN
faba-173	1	50	africa	africa	PROPN
faba-173	1	51	–	–	PUNCT
faba-173	1	52	college	college	NOUN
faba-173	1	53	of	of	ADP
faba-173	1	54	accounting	accounting	PROPN
faba-173	1	55	sciences	sciences	PROPN
faba-173	1	56	,	,	PUNCT
faba-173	1	57	pretoria	pretoria	NOUN
faba-173	1	58	,	,	PUNCT
faba-173	2	1	south	south	PROPN
faba-173	2	2	africa1	africa1	PROPN
faba-173	2	3	university	university	PROPN
faba-173	2	4	of	of	ADP
faba-173	2	5	south	south	PROPN
faba-173	2	6	africa	africa	PROPN
faba-173	2	7	–	–	PUNCT
faba-173	2	8	college	college	NOUN
faba-173	2	9	of	of	ADP
faba-173	2	10	accounting	accounting	PROPN
faba-173	2	11	sciences	sciences	PROPN
faba-173	2	12	,	,	PUNCT
faba-173	2	13	pretoria	pretoria	NOUN
faba-173	2	14	,	,	PUNCT
faba-173	2	15	south	south	ADJ
faba-173	2	16	africa2	africa2	NOUN
faba-173	2	17	*	*	PUNCT
faba-173	2	18	corresponding	correspond	VERB
faba-173	2	19	author	author	NOUN
faba-173	2	20	info	info	NOUN
faba-173	2	21	articles	article	NOUN
faba-173	2	22	abstract	abstract	ADJ
faba-173	2	23	history	history	NOUN
faba-173	2	24	article	article	NOUN
faba-173	2	25	:	:	PUNCT
faba-173	2	26	submitted	submit	VERB
faba-173	2	27	31	31	NUM
faba-173	2	28	october	october	PROPN
faba-173	2	29	2023	2023	NUM
faba-173	2	30	revised	revise	VERB
faba-173	2	31	6	6	NUM
faba-173	2	32	april	april	PROPN
faba-173	2	33	2024	2024	NUM
faba-173	2	34	accepted	accept	VERB
faba-173	2	35	8	8	NUM
faba-173	2	36	april	april	PROPN
faba-173	2	37	2024	2024	NUM
faba-173	2	38	declining	decline	VERB
faba-173	2	39	audit	audit	NOUN
faba-173	2	40	fees	fee	NOUN
faba-173	2	41	represent	represent	VERB
faba-173	2	42	a	a	DET
faba-173	2	43	worldwide	worldwide	ADJ
faba-173	2	44	phenomenon	phenomenon	NOUN
faba-173	2	45	which	which	PRON
faba-173	2	46	draws	draw	VERB
faba-173	2	47	particular	particular	ADJ
faba-173	2	48	attention	attention	NOUN
faba-173	2	49	and	and	CCONJ
faba-173	2	50	concerns	concern	NOUN
faba-173	2	51	in	in	ADP
faba-173	2	52	the	the	DET
faba-173	2	53	audit	audit	NOUN
faba-173	2	54	profession	profession	NOUN
faba-173	2	55	.	.	PUNCT
faba-173	3	1	the	the	DET
faba-173	3	2	study	study	NOUN
faba-173	3	3	explores	explore	VERB
faba-173	3	4	the	the	DET
faba-173	3	5	guiding	guide	VERB
faba-173	3	6	reasons	reason	NOUN
faba-173	3	7	of	of	ADP
faba-173	3	8	public	public	ADJ
faba-173	3	9	interest	interest	NOUN
faba-173	3	10	entities	entity	NOUN
faba-173	3	11	(	(	PUNCT
faba-173	3	12	pies	pie	NOUN
faba-173	3	13	)	)	PUNCT
faba-173	3	14	in	in	ADP
faba-173	3	15	europe	europe	PROPN
faba-173	3	16	when	when	SCONJ
faba-173	3	17	electing	elect	VERB
faba-173	3	18	a	a	DET
faba-173	3	19	particular	particular	ADJ
faba-173	3	20	auditor	auditor	NOUN
faba-173	3	21	,	,	PUNCT
faba-173	3	22	and	and	CCONJ
faba-173	3	23	investigates	investigate	VERB
faba-173	3	24	whether	whether	SCONJ
faba-173	3	25	these	these	DET
faba-173	3	26	reasons	reason	NOUN
faba-173	3	27	are	be	AUX
faba-173	3	28	reflected	reflect	VERB
faba-173	3	29	on	on	ADP
faba-173	3	30	audit	audit	NOUN
faba-173	3	31	fees	fee	NOUN
faba-173	3	32	.	.	PUNCT
faba-173	4	1	further	far	ADV
faba-173	4	2	,	,	PUNCT
faba-173	4	3	it	it	PRON
faba-173	4	4	considers	consider	VERB
faba-173	4	5	the	the	DET
faba-173	4	6	impact	impact	NOUN
faba-173	4	7	of	of	ADP
faba-173	4	8	the	the	DET
faba-173	4	9	prevailing	prevail	VERB
faba-173	4	10	macroeconomic	macroeconomic	ADJ
faba-173	4	11	conditions	condition	NOUN
faba-173	4	12	on	on	ADP
faba-173	4	13	these	these	DET
faba-173	4	14	reasons	reason	NOUN
faba-173	4	15	,	,	PUNCT
faba-173	4	16	and	and	CCONJ
faba-173	4	17	accordingly	accordingly	ADV
faba-173	4	18	on	on	ADP
faba-173	4	19	the	the	DET
faba-173	4	20	cost	cost	NOUN
faba-173	4	21	of	of	ADP
faba-173	4	22	the	the	DET
faba-173	4	23	audit	audit	NOUN
faba-173	4	24	.	.	PUNCT
faba-173	5	1	to	to	ADP
faba-173	5	2	this	this	DET
faba-173	5	3	end	end	NOUN
faba-173	5	4	the	the	DET
faba-173	5	5	study	study	NOUN
faba-173	5	6	intends	intend	VERB
faba-173	5	7	to	to	PART
faba-173	5	8	investigate	investigate	VERB
faba-173	5	9	whether	whether	SCONJ
faba-173	5	10	these	these	DET
faba-173	5	11	guiding	guide	VERB
faba-173	5	12	reasons	reason	NOUN
faba-173	5	13	represent	represent	VERB
faba-173	5	14	a	a	DET
faba-173	5	15	declining	decline	VERB
faba-173	5	16	factor	factor	NOUN
faba-173	5	17	on	on	ADP
faba-173	5	18	audit	audit	NOUN
faba-173	5	19	fees	fee	NOUN
faba-173	5	20	and	and	CCONJ
faba-173	5	21	under	under	ADP
faba-173	5	22	which	which	PRON
faba-173	5	23	macroeconomic	macroeconomic	ADJ
faba-173	5	24	conditions	condition	NOUN
faba-173	5	25	.	.	PUNCT
faba-173	6	1	to	to	PART
faba-173	6	2	achieve	achieve	VERB
faba-173	6	3	the	the	DET
faba-173	6	4	study	study	NOUN
faba-173	6	5	objectives	objective	NOUN
faba-173	6	6	,	,	PUNCT
faba-173	6	7	a	a	DET
faba-173	6	8	pragmatic	pragmatic	ADJ
faba-173	6	9	mixed	mixed	ADJ
faba-173	6	10	methods	method	NOUN
faba-173	6	11	research	research	NOUN
faba-173	6	12	approach	approach	NOUN
faba-173	6	13	is	be	AUX
faba-173	6	14	adopted	adopt	VERB
faba-173	6	15	,	,	PUNCT
faba-173	6	16	comprising	comprising	NOUN
faba-173	6	17	surveys	survey	NOUN
faba-173	6	18	of	of	ADP
faba-173	6	19	respondents	respondent	NOUN
faba-173	6	20	at	at	ADP
faba-173	6	21	audit	audit	NOUN
faba-173	6	22	firms	firm	NOUN
faba-173	6	23	and	and	CCONJ
faba-173	6	24	pies	pie	NOUN
faba-173	6	25	,	,	PUNCT
faba-173	6	26	and	and	CCONJ
faba-173	6	27	semi	semi	ADJ
faba-173	6	28	-	-	ADJ
faba-173	6	29	structured	structured	ADJ
faba-173	6	30	interviews	interview	NOUN
faba-173	6	31	with	with	ADP
faba-173	6	32	participants	participant	NOUN
faba-173	6	33	at	at	ADP
faba-173	6	34	purposively	purposively	ADV
faba-173	6	35	selected	select	VERB
faba-173	6	36	pies	pie	NOUN
faba-173	6	37	,	,	PUNCT
faba-173	6	38	in	in	ADP
faba-173	6	39	europe	europe	PROPN
faba-173	6	40	.	.	PUNCT
faba-173	7	1	the	the	DET
faba-173	7	2	study	study	NOUN
faba-173	7	3	finds	find	VERB
faba-173	7	4	that	that	SCONJ
faba-173	7	5	the	the	DET
faba-173	7	6	guiding	guide	VERB
faba-173	7	7	reasons	reason	NOUN
faba-173	7	8	are	be	AUX
faba-173	7	9	associated	associate	VERB
faba-173	7	10	with	with	ADP
faba-173	7	11	the	the	DET
faba-173	7	12	macroeconomic	macroeconomic	ADJ
faba-173	7	13	conditions	condition	NOUN
faba-173	7	14	,	,	PUNCT
faba-173	7	15	and	and	CCONJ
faba-173	7	16	reflect	reflect	VERB
faba-173	7	17	pies	pie	NOUN
faba-173	7	18	’	'	PUNCT
faba-173	7	19	expectations	expectation	NOUN
faba-173	7	20	from	from	ADP
faba-173	7	21	the	the	DET
faba-173	7	22	external	external	ADJ
faba-173	7	23	audit	audit	NOUN
faba-173	7	24	.	.	PUNCT
faba-173	8	1	ultimately	ultimately	ADV
faba-173	8	2	,	,	PUNCT
faba-173	8	3	these	these	DET
faba-173	8	4	expectations	expectation	NOUN
faba-173	8	5	impact	impact	VERB
faba-173	8	6	the	the	DET
faba-173	8	7	cost	cost	NOUN
faba-173	8	8	of	of	ADP
faba-173	8	9	the	the	DET
faba-173	8	10	audit	audit	NOUN
faba-173	8	11	depending	depend	VERB
faba-173	8	12	on	on	ADP
faba-173	8	13	the	the	DET
faba-173	8	14	current	current	ADJ
faba-173	8	15	trends	trend	NOUN
faba-173	8	16	in	in	ADP
faba-173	8	17	the	the	DET
faba-173	8	18	economy	economy	NOUN
faba-173	8	19	.	.	PUNCT
faba-173	9	1	the	the	DET
faba-173	9	2	study	study	NOUN
faba-173	9	3	proposes	propose	VERB
faba-173	9	4	that	that	SCONJ
faba-173	9	5	the	the	DET
faba-173	9	6	audit	audit	NOUN
faba-173	9	7	regulatory	regulatory	ADJ
faba-173	9	8	authorities	authority	NOUN
faba-173	9	9	should	should	AUX
faba-173	9	10	take	take	VERB
faba-173	9	11	actions	action	NOUN
faba-173	9	12	to	to	PART
faba-173	9	13	regulate	regulate	VERB
faba-173	9	14	pies	pie	NOUN
faba-173	9	15	’	'	PUNCT
faba-173	9	16	expectations	expectation	NOUN
faba-173	9	17	from	from	ADP
faba-173	9	18	the	the	DET
faba-173	9	19	external	external	ADJ
faba-173	9	20	auditors	auditor	NOUN
faba-173	9	21	and	and	CCONJ
faba-173	9	22	regulate	regulate	VERB
faba-173	9	23	the	the	DET
faba-173	9	24	reporting	reporting	NOUN
faba-173	9	25	requirements	requirement	NOUN
faba-173	9	26	of	of	ADP
faba-173	9	27	auditors	auditor	NOUN
faba-173	9	28	and	and	CCONJ
faba-173	9	29	audit	audit	NOUN
faba-173	9	30	firms	firm	NOUN
faba-173	9	31	,	,	PUNCT
faba-173	9	32	to	to	PART
faba-173	9	33	achieve	achieve	VERB
faba-173	9	34	a	a	DET
faba-173	9	35	proper	proper	ADJ
faba-173	9	36	balance	balance	NOUN
faba-173	9	37	between	between	ADP
faba-173	9	38	the	the	DET
faba-173	9	39	scope	scope	NOUN
faba-173	9	40	of	of	ADP
faba-173	9	41	the	the	DET
faba-173	9	42	audit	audit	NOUN
faba-173	9	43	procedures	procedure	NOUN
faba-173	9	44	and	and	CCONJ
faba-173	9	45	the	the	DET
faba-173	9	46	cost	cost	NOUN
faba-173	9	47	of	of	ADP
faba-173	9	48	the	the	DET
faba-173	9	49	audit	audit	NOUN
faba-173	9	50	.	.	PUNCT
faba-173	10	1	in	in	ADP
faba-173	10	2	this	this	DET
faba-173	10	3	view	view	NOUN
faba-173	10	4	,	,	PUNCT
faba-173	10	5	the	the	DET
faba-173	10	6	study	study	NOUN
faba-173	10	7	recommends	recommend	VERB
faba-173	10	8	audit	audit	NOUN
faba-173	10	9	regulatory	regulatory	ADJ
faba-173	10	10	authorities	authority	NOUN
faba-173	10	11	adopt	adopt	VERB
faba-173	10	12	guidelines	guideline	NOUN
faba-173	10	13	for	for	ADP
faba-173	10	14	determining	determine	VERB
faba-173	10	15	the	the	DET
faba-173	10	16	cost	cost	NOUN
faba-173	10	17	of	of	ADP
faba-173	10	18	the	the	DET
faba-173	10	19	audit	audit	NOUN
faba-173	10	20	based	base	VERB
faba-173	10	21	on	on	ADP
faba-173	10	22	the	the	DET
faba-173	10	23	assessed	assessed	ADJ
faba-173	10	24	audit	audit	NOUN
faba-173	10	25	risk	risk	NOUN
faba-173	10	26	and	and	CCONJ
faba-173	10	27	scope	scope	NOUN
faba-173	10	28	of	of	ADP
faba-173	10	29	audit	audit	NOUN
faba-173	10	30	procedures	procedure	NOUN
faba-173	10	31	.	.	PUNCT
faba-173	11	1	keywords	keyword	NOUN
faba-173	11	2	:	:	PUNCT
faba-173	11	3	audit	audit	NOUN
faba-173	11	4	risk	risk	NOUN
faba-173	11	5	,	,	PUNCT
faba-173	11	6	cost	cost	NOUN
faba-173	11	7	of	of	ADP
faba-173	11	8	the	the	DET
faba-173	11	9	audit	audit	NOUN
faba-173	11	10	,	,	PUNCT
faba-173	11	11	guiding	guide	VERB
faba-173	11	12	reasons	reason	NOUN
faba-173	11	13	of	of	ADP
faba-173	11	14	pies	pie	NOUN
faba-173	11	15	,	,	PUNCT
faba-173	11	16	prevailing	prevail	VERB
faba-173	11	17	macroeconomic	macroeconomic	ADJ
faba-173	11	18	conditions	condition	NOUN
faba-173	11	19	,	,	PUNCT
faba-173	11	20	scope	scope	NOUN
faba-173	11	21	of	of	ADP
faba-173	11	22	audit	audit	NOUN
faba-173	11	23	procedures	procedure	NOUN
faba-173	11	24	,	,	PUNCT
faba-173	11	25	jel	jel	PROPN
faba-173	11	26	:	:	PUNCT
faba-173	11	27	e66	e66	PROPN
faba-173	11	28	,	,	PUNCT
faba-173	11	29	m42	m42	PROPN
faba-173	11	30	,	,	PUNCT
faba-173	11	31	m48	m48	PROPN
faba-173	11	32	,	,	PUNCT
faba-173	11	33	m49	m49	PROPN
faba-173	11	34	*	*	PUNCT
faba-173	11	35	address	address	NOUN
faba-173	11	36	correspondence	correspondence	NOUN
faba-173	11	37	:	:	PUNCT
faba-173	12	1	e	e	X
faba-173	12	2	-	-	NOUN
faba-173	12	3	mail	mail	NOUN
faba-173	12	4	:	:	PUNCT
faba-173	12	5	darko_dc@yahoo.com1	darko_dc@yahoo.com1	NOUN
faba-173	12	6	ackerb@unisa.ac.za2	ackerb@unisa.ac.za2	PUNCT
faba-173	12	7	https://orcid.org/0000-0001-7942-4575	https://orcid.org/0000-0001-7942-4575	NOUN
faba-173	12	8	https://orcid.org/0000-0002-5981-7889	https://orcid.org/0000-0002-5981-7889	PROPN
faba-173	12	9	darko	darko	PROPN
faba-173	12	10	dachevski	dachevski	PROPN
faba-173	12	11	and	and	CCONJ
faba-173	12	12	barry	barry	PROPN
faba-173	12	13	ackers	acker	NOUN
faba-173	12	14	/	/	SYM
faba-173	12	15	finance	finance	NOUN
faba-173	12	16	,	,	PUNCT
faba-173	12	17	accounting	accounting	NOUN
faba-173	12	18	and	and	CCONJ
faba-173	12	19	business	business	NOUN
faba-173	12	20	analysis	analysis	NOUN
faba-173	12	21	,	,	PUNCT
faba-173	12	22	volume	volume	NOUN
faba-173	12	23	6	6	NUM
faba-173	12	24	,	,	PUNCT
faba-173	12	25	issue	issue	NOUN
faba-173	12	26	1	1	NUM
faba-173	12	27	,	,	PUNCT
faba-173	12	28	2024	2024	NUM
faba-173	12	29	13	13	NUM
faba-173	12	30	introduction	introduction	NOUN
faba-173	12	31	worldwide	worldwide	ADJ
faba-173	12	32	corporate	corporate	ADJ
faba-173	12	33	scandals	scandal	NOUN
faba-173	12	34	,	,	PUNCT
faba-173	12	35	coupled	couple	VERB
faba-173	12	36	with	with	ADP
faba-173	12	37	audit	audit	NOUN
faba-173	12	38	failures	failure	NOUN
faba-173	12	39	,	,	PUNCT
faba-173	12	40	have	have	AUX
faba-173	12	41	resulted	result	VERB
faba-173	12	42	in	in	ADP
faba-173	12	43	calls	call	NOUN
faba-173	12	44	for	for	ADP
faba-173	12	45	strict	strict	ADJ
faba-173	12	46	regulation	regulation	NOUN
faba-173	12	47	of	of	ADP
faba-173	12	48	the	the	DET
faba-173	12	49	global	global	ADJ
faba-173	12	50	audit	audit	NOUN
faba-173	12	51	profession	profession	NOUN
faba-173	12	52	,	,	PUNCT
faba-173	12	53	to	to	PART
faba-173	12	54	regain	regain	VERB
faba-173	12	55	public	public	ADJ
faba-173	12	56	trust	trust	NOUN
faba-173	12	57	in	in	ADP
faba-173	12	58	the	the	DET
faba-173	12	59	auditors	auditor	NOUN
faba-173	12	60	’	’	PART
faba-173	12	61	work	work	NOUN
faba-173	12	62	and	and	CCONJ
faba-173	12	63	increase	increase	VERB
faba-173	12	64	interest	interest	NOUN
faba-173	12	65	in	in	ADP
faba-173	12	66	the	the	DET
faba-173	12	67	audited	audit	VERB
faba-173	12	68	financial	financial	ADJ
faba-173	12	69	statements	statement	NOUN
faba-173	12	70	of	of	ADP
faba-173	12	71	pies	pie	NOUN
faba-173	12	72	.	.	PUNCT
faba-173	13	1	in	in	ADP
faba-173	13	2	response	response	NOUN
faba-173	13	3	,	,	PUNCT
faba-173	13	4	the	the	DET
faba-173	13	5	united	united	PROPN
faba-173	13	6	states	states	PROPN
faba-173	13	7	of	of	ADP
faba-173	13	8	america	america	PROPN
faba-173	13	9	introduced	introduce	VERB
faba-173	13	10	the	the	DET
faba-173	13	11	sarbanes	sarbanes	PROPN
faba-173	13	12	-	-	PUNCT
faba-173	13	13	oxley	oxley	ADJ
faba-173	13	14	act	act	NOUN
faba-173	13	15	(	(	PUNCT
faba-173	13	16	verleun	verleun	NOUN
faba-173	13	17	et	et	PROPN
faba-173	13	18	al	al	PROPN
faba-173	13	19	.	.	PROPN
faba-173	13	20	2011	2011	NUM
faba-173	13	21	)	)	PUNCT
faba-173	13	22	,	,	PUNCT
faba-173	13	23	and	and	CCONJ
faba-173	13	24	the	the	DET
faba-173	13	25	european	european	PROPN
faba-173	13	26	union	union	PROPN
faba-173	13	27	(	(	PUNCT
faba-173	13	28	eu	eu	PROPN
faba-173	13	29	)	)	PUNCT
faba-173	13	30	passed	pass	VERB
faba-173	13	31	directive	directive	NOUN
faba-173	13	32	2006/43	2006/43	NUM
faba-173	13	33	/	/	SYM
faba-173	13	34	ec	ec	PROPN
faba-173	13	35	(	(	PUNCT
faba-173	13	36	european	european	ADJ
faba-173	13	37	parliament	parliament	NOUN
faba-173	13	38	2006	2006	NUM
faba-173	13	39	)	)	PUNCT
faba-173	13	40	,	,	PUNCT
faba-173	13	41	subsequently	subsequently	ADV
faba-173	13	42	revised	revise	VERB
faba-173	13	43	by	by	ADP
faba-173	13	44	directive	directive	NOUN
faba-173	13	45	2014/56	2014/56	NUM
faba-173	13	46	/	/	SYM
faba-173	13	47	eu	eu	PROPN
faba-173	13	48	(	(	PUNCT
faba-173	13	49	european	european	ADJ
faba-173	13	50	parliament	parliament	PROPN
faba-173	13	51	2014a	2014a	NUM
faba-173	13	52	)	)	PUNCT
faba-173	13	53	and	and	CCONJ
faba-173	13	54	regulation	regulation	NOUN
faba-173	13	55	537	537	NUM
faba-173	13	56	(	(	PUNCT
faba-173	13	57	european	european	ADJ
faba-173	13	58	parliament	parliament	PROPN
faba-173	13	59	2014b	2014b	NUM
faba-173	13	60	)	)	PUNCT
faba-173	13	61	,	,	PUNCT
faba-173	13	62	to	to	PART
faba-173	13	63	regulate	regulate	VERB
faba-173	13	64	specific	specific	ADJ
faba-173	13	65	statutory	statutory	ADJ
faba-173	13	66	and	and	CCONJ
faba-173	13	67	reporting	reporting	NOUN
faba-173	13	68	requirements	requirement	NOUN
faba-173	13	69	for	for	ADP
faba-173	13	70	the	the	DET
faba-173	13	71	auditing	auditing	NOUN
faba-173	13	72	of	of	ADP
faba-173	13	73	pies	pie	NOUN
faba-173	13	74	.	.	PUNCT
faba-173	14	1	these	these	PRON
faba-173	14	2	imposed	impose	VERB
faba-173	14	3	additional	additional	ADJ
faba-173	14	4	reporting	reporting	NOUN
faba-173	14	5	requirements	requirement	NOUN
faba-173	14	6	on	on	ADP
faba-173	14	7	auditors	auditor	NOUN
faba-173	14	8	for	for	ADP
faba-173	14	9	audits	audits	NOUN
faba-173	14	10	of	of	ADP
faba-173	14	11	pies	pie	NOUN
faba-173	14	12	,	,	PUNCT
faba-173	14	13	aimed	aim	VERB
faba-173	14	14	at	at	ADP
faba-173	14	15	improving	improve	VERB
faba-173	14	16	audit	audit	NOUN
faba-173	14	17	quality	quality	NOUN
faba-173	14	18	and	and	CCONJ
faba-173	14	19	strengthening	strengthen	VERB
faba-173	14	20	the	the	DET
faba-173	14	21	independence	independence	NOUN
faba-173	14	22	of	of	ADP
faba-173	14	23	auditors	auditor	NOUN
faba-173	14	24	.	.	PUNCT
faba-173	15	1	while	while	SCONJ
faba-173	15	2	these	these	DET
faba-173	15	3	changes	change	NOUN
faba-173	15	4	to	to	ADP
faba-173	15	5	the	the	DET
faba-173	15	6	professional	professional	ADJ
faba-173	15	7	and	and	CCONJ
faba-173	15	8	legal	legal	ADJ
faba-173	15	9	requirements	requirement	NOUN
faba-173	15	10	for	for	ADP
faba-173	15	11	the	the	DET
faba-173	15	12	audit	audit	NOUN
faba-173	15	13	profession	profession	NOUN
faba-173	15	14	were	be	AUX
faba-173	15	15	ostensibly	ostensibly	ADV
faba-173	15	16	aimed	aim	VERB
faba-173	15	17	at	at	ADP
faba-173	15	18	reducing	reduce	VERB
faba-173	15	19	the	the	DET
faba-173	15	20	impact	impact	NOUN
faba-173	15	21	of	of	ADP
faba-173	15	22	the	the	DET
faba-173	15	23	audit	audit	NOUN
faba-173	15	24	expectation	expectation	NOUN
faba-173	15	25	gap	gap	NOUN
faba-173	15	26	(	(	PUNCT
faba-173	15	27	leidner	leidner	NOUN
faba-173	15	28	and	and	CCONJ
faba-173	15	29	lenz	lenz	PROPN
faba-173	15	30	2017	2017	NUM
faba-173	15	31	;	;	PUNCT
faba-173	15	32	gheorghe	gheorghe	NOUN
faba-173	15	33	2011	2011	NUM
faba-173	15	34	;	;	PUNCT
faba-173	15	35	zemen	zeman	NOUN
faba-173	15	36	and	and	CCONJ
faba-173	15	37	lentner	lentner	NOUN
faba-173	15	38	2018	2018	NUM
faba-173	15	39	)	)	PUNCT
faba-173	15	40	,	,	PUNCT
faba-173	15	41	on	on	ADP
faba-173	15	42	a	a	DET
faba-173	15	43	global	global	ADJ
faba-173	15	44	level	level	NOUN
faba-173	15	45	,	,	PUNCT
faba-173	15	46	the	the	DET
faba-173	15	47	revised	revise	VERB
faba-173	15	48	audit	audit	NOUN
faba-173	15	49	regulations	regulation	NOUN
faba-173	15	50	have	have	AUX
faba-173	15	51	negatively	negatively	ADV
faba-173	15	52	impacted	impact	VERB
faba-173	15	53	the	the	DET
faba-173	15	54	cost	cost	NOUN
faba-173	15	55	of	of	ADP
faba-173	15	56	the	the	DET
faba-173	15	57	audit	audit	NOUN
faba-173	15	58	(	(	PUNCT
faba-173	15	59	institute	institute	NOUN
faba-173	15	60	of	of	ADP
faba-173	15	61	certified	certify	VERB
faba-173	15	62	auditors	auditor	NOUN
faba-173	15	63	of	of	ADP
faba-173	15	64	the	the	DET
faba-173	15	65	republic	republic	NOUN
faba-173	15	66	of	of	ADP
faba-173	15	67	north	north	PROPN
faba-173	15	68	macedonia	macedonia	PROPN
faba-173	15	69	2015	2015	NUM
faba-173	15	70	)	)	PUNCT
faba-173	15	71	.	.	PUNCT
faba-173	16	1	therefore	therefore	ADV
faba-173	16	2	,	,	PUNCT
faba-173	16	3	although	although	SCONJ
faba-173	16	4	increased	increase	VERB
faba-173	16	5	oversight	oversight	NOUN
faba-173	16	6	over	over	ADP
faba-173	16	7	audit	audit	NOUN
faba-173	16	8	firms	firm	NOUN
faba-173	16	9	may	may	AUX
faba-173	16	10	improve	improve	VERB
faba-173	16	11	audit	audit	NOUN
faba-173	16	12	quality	quality	NOUN
faba-173	16	13	,	,	PUNCT
faba-173	16	14	auditors	auditor	NOUN
faba-173	16	15	are	be	AUX
faba-173	16	16	facing	face	VERB
faba-173	16	17	constant	constant	ADJ
faba-173	16	18	pressure	pressure	NOUN
faba-173	16	19	from	from	ADP
faba-173	16	20	their	their	PRON
faba-173	16	21	clients	client	NOUN
faba-173	16	22	to	to	PART
faba-173	16	23	reduce	reduce	VERB
faba-173	16	24	audit	audit	NOUN
faba-173	16	25	costs	cost	NOUN
faba-173	16	26	.	.	PUNCT
faba-173	17	1	this	this	DET
faba-173	17	2	study	study	NOUN
faba-173	17	3	aims	aim	VERB
faba-173	17	4	to	to	PART
faba-173	17	5	understand	understand	VERB
faba-173	17	6	the	the	DET
faba-173	17	7	relationship	relationship	NOUN
faba-173	17	8	between	between	ADP
faba-173	17	9	the	the	DET
faba-173	17	10	cost	cost	NOUN
faba-173	17	11	of	of	ADP
faba-173	17	12	the	the	DET
faba-173	17	13	audit	audit	NOUN
faba-173	17	14	and	and	CCONJ
faba-173	17	15	the	the	DET
faba-173	17	16	guiding	guide	VERB
faba-173	17	17	reasons	reason	NOUN
faba-173	17	18	why	why	SCONJ
faba-173	17	19	a	a	DET
faba-173	17	20	particular	particular	ADJ
faba-173	17	21	pie	pie	NOUN
faba-173	17	22	in	in	ADP
faba-173	17	23	europe	europe	PROPN
faba-173	17	24	elects	elect	VERB
faba-173	17	25	a	a	DET
faba-173	17	26	particular	particular	ADJ
faba-173	17	27	auditor	auditor	NOUN
faba-173	17	28	i.e.	i.e.	X
faba-173	17	29	audit	audit	NOUN
faba-173	17	30	firm	firm	NOUN
faba-173	17	31	.	.	PUNCT
faba-173	18	1	we	we	PRON
faba-173	18	2	analyse	analyse	VERB
faba-173	18	3	these	these	DET
faba-173	18	4	reasons	reason	NOUN
faba-173	18	5	through	through	ADP
faba-173	18	6	the	the	DET
faba-173	18	7	prism	prism	NOUN
faba-173	18	8	of	of	ADP
faba-173	18	9	pies	pie	NOUN
faba-173	18	10	’	'	PUNCT
faba-173	18	11	expectations	expectation	NOUN
faba-173	18	12	from	from	ADP
faba-173	18	13	the	the	DET
faba-173	18	14	external	external	ADJ
faba-173	18	15	audit	audit	NOUN
faba-173	18	16	function	function	NOUN
faba-173	18	17	,	,	PUNCT
faba-173	18	18	to	to	PART
faba-173	18	19	investigate	investigate	VERB
faba-173	18	20	their	their	PRON
faba-173	18	21	impact	impact	NOUN
faba-173	18	22	on	on	ADP
faba-173	18	23	the	the	DET
faba-173	18	24	cost	cost	NOUN
faba-173	18	25	of	of	ADP
faba-173	18	26	the	the	DET
faba-173	18	27	audit	audit	NOUN
faba-173	18	28	.	.	PUNCT
faba-173	19	1	we	we	PRON
faba-173	19	2	investigate	investigate	VERB
faba-173	19	3	the	the	DET
faba-173	19	4	global	global	ADJ
faba-173	19	5	economic	economic	ADJ
faba-173	19	6	conditions	condition	NOUN
faba-173	19	7	,	,	PUNCT
faba-173	19	8	to	to	PART
faba-173	19	9	understand	understand	VERB
faba-173	19	10	the	the	DET
faba-173	19	11	relationship	relationship	NOUN
faba-173	19	12	between	between	ADP
faba-173	19	13	the	the	DET
faba-173	19	14	cost	cost	NOUN
faba-173	19	15	of	of	ADP
faba-173	19	16	the	the	DET
faba-173	19	17	audit	audit	NOUN
faba-173	19	18	and	and	CCONJ
faba-173	19	19	prevailing	prevail	VERB
faba-173	19	20	macroeconomic	macroeconomic	ADJ
faba-173	19	21	trends	trend	NOUN
faba-173	19	22	.	.	PUNCT
faba-173	20	1	we	we	PRON
faba-173	20	2	link	link	VERB
faba-173	20	3	this	this	DET
faba-173	20	4	relationship	relationship	NOUN
faba-173	20	5	with	with	ADP
faba-173	20	6	the	the	DET
faba-173	20	7	audit	audit	NOUN
faba-173	20	8	risk	risk	NOUN
faba-173	20	9	,	,	PUNCT
faba-173	20	10	and	and	CCONJ
faba-173	20	11	assert	assert	VERB
faba-173	20	12	that	that	SCONJ
faba-173	20	13	the	the	DET
faba-173	20	14	scope	scope	NOUN
faba-173	20	15	of	of	ADP
faba-173	20	16	the	the	DET
faba-173	20	17	audit	audit	NOUN
faba-173	20	18	procedures	procedure	NOUN
faba-173	20	19	is	be	AUX
faba-173	20	20	directly	directly	ADV
faba-173	20	21	related	relate	VERB
faba-173	20	22	to	to	ADP
faba-173	20	23	the	the	DET
faba-173	20	24	level	level	NOUN
faba-173	20	25	of	of	ADP
faba-173	20	26	the	the	DET
faba-173	20	27	audit	audit	NOUN
faba-173	20	28	risk	risk	NOUN
faba-173	20	29	.	.	PUNCT
faba-173	21	1	to	to	ADP
faba-173	21	2	that	that	DET
faba-173	21	3	end	end	NOUN
faba-173	21	4	,	,	PUNCT
faba-173	21	5	we	we	PRON
faba-173	21	6	attempt	attempt	VERB
faba-173	21	7	to	to	PART
faba-173	21	8	explain	explain	VERB
faba-173	21	9	the	the	DET
faba-173	21	10	impact	impact	NOUN
faba-173	21	11	of	of	ADP
faba-173	21	12	increased	increase	VERB
faba-173	21	13	audit	audit	NOUN
faba-173	21	14	reporting	reporting	NOUN
faba-173	21	15	requirements	requirement	NOUN
faba-173	21	16	on	on	ADP
faba-173	21	17	audit	audit	NOUN
faba-173	21	18	costs	cost	NOUN
faba-173	21	19	and	and	CCONJ
faba-173	21	20	investigate	investigate	VERB
faba-173	21	21	whether	whether	SCONJ
faba-173	21	22	the	the	DET
faba-173	21	23	audit	audit	NOUN
faba-173	21	24	risk	risk	NOUN
faba-173	21	25	is	be	AUX
faba-173	21	26	related	relate	VERB
faba-173	21	27	to	to	ADP
faba-173	21	28	the	the	DET
faba-173	21	29	determination	determination	NOUN
faba-173	21	30	of	of	ADP
faba-173	21	31	the	the	DET
faba-173	21	32	cost	cost	NOUN
faba-173	21	33	of	of	ADP
faba-173	21	34	the	the	DET
faba-173	21	35	audit	audit	NOUN
faba-173	21	36	.	.	PUNCT
faba-173	22	1	we	we	PRON
faba-173	22	2	explore	explore	VERB
faba-173	22	3	how	how	SCONJ
faba-173	22	4	the	the	DET
faba-173	22	5	audit	audit	NOUN
faba-173	22	6	profession	profession	NOUN
faba-173	22	7	responds	respond	VERB
faba-173	22	8	to	to	ADP
faba-173	22	9	the	the	DET
faba-173	22	10	dynamic	dynamic	ADJ
faba-173	22	11	global	global	ADJ
faba-173	22	12	stimuli	stimulus	NOUN
faba-173	22	13	,	,	PUNCT
faba-173	22	14	in	in	ADP
faba-173	22	15	order	order	NOUN
faba-173	22	16	to	to	PART
faba-173	22	17	protect	protect	VERB
faba-173	22	18	the	the	DET
faba-173	22	19	confidence	confidence	NOUN
faba-173	22	20	of	of	ADP
faba-173	22	21	investors	investor	NOUN
faba-173	22	22	and	and	CCONJ
faba-173	22	23	other	other	ADJ
faba-173	22	24	stakeholders	stakeholder	NOUN
faba-173	22	25	.	.	PUNCT
faba-173	23	1	we	we	PRON
faba-173	23	2	provide	provide	VERB
faba-173	23	3	important	important	ADJ
faba-173	23	4	insights	insight	NOUN
faba-173	23	5	to	to	PART
faba-173	23	6	resolve	resolve	VERB
faba-173	23	7	the	the	DET
faba-173	23	8	dilemma	dilemma	NOUN
faba-173	23	9	of	of	ADP
faba-173	23	10	whether	whether	SCONJ
faba-173	23	11	the	the	DET
faba-173	23	12	audit	audit	NOUN
faba-173	23	13	regulatory	regulatory	ADJ
faba-173	23	14	authorities	authority	NOUN
faba-173	23	15	,	,	PUNCT
faba-173	23	16	on	on	ADP
faba-173	23	17	a	a	DET
faba-173	23	18	global	global	ADJ
faba-173	23	19	or	or	CCONJ
faba-173	23	20	national	national	ADJ
faba-173	23	21	level	level	NOUN
faba-173	23	22	,	,	PUNCT
faba-173	23	23	should	should	AUX
faba-173	23	24	intervene	intervene	VERB
faba-173	23	25	to	to	PART
faba-173	23	26	influence	influence	VERB
faba-173	23	27	the	the	DET
faba-173	23	28	audit	audit	NOUN
faba-173	23	29	market	market	NOUN
faba-173	23	30	in	in	ADP
faba-173	23	31	order	order	NOUN
faba-173	23	32	to	to	PART
faba-173	23	33	stabilise	stabilise	VERB
faba-173	23	34	audit	audit	NOUN
faba-173	23	35	fees	fee	NOUN
faba-173	23	36	.	.	PUNCT
faba-173	24	1	in	in	ADP
faba-173	24	2	other	other	ADJ
faba-173	24	3	words	word	NOUN
faba-173	24	4	,	,	PUNCT
faba-173	24	5	we	we	PRON
faba-173	24	6	attempt	attempt	VERB
faba-173	24	7	to	to	PART
faba-173	24	8	respond	respond	VERB
faba-173	24	9	to	to	ADP
faba-173	24	10	the	the	DET
faba-173	24	11	question	question	NOUN
faba-173	24	12	about	about	ADP
faba-173	24	13	whether	whether	SCONJ
faba-173	24	14	the	the	DET
faba-173	24	15	audit	audit	NOUN
faba-173	24	16	regulatory	regulatory	ADJ
faba-173	24	17	authorities	authority	NOUN
faba-173	24	18	worldwide	worldwide	ADV
faba-173	24	19	,	,	PUNCT
faba-173	24	20	should	should	AUX
faba-173	24	21	intervene	intervene	VERB
faba-173	24	22	to	to	PART
faba-173	24	23	rein	rein	VERB
faba-173	24	24	in	in	ADP
faba-173	24	25	the	the	DET
faba-173	24	26	trend	trend	NOUN
faba-173	24	27	of	of	ADP
faba-173	24	28	declining	decline	VERB
faba-173	24	29	audit	audit	NOUN
faba-173	24	30	fees	fee	NOUN
faba-173	24	31	,	,	PUNCT
faba-173	24	32	to	to	PART
faba-173	24	33	improve	improve	VERB
faba-173	24	34	the	the	DET
faba-173	24	35	stability	stability	NOUN
faba-173	24	36	of	of	ADP
faba-173	24	37	the	the	DET
faba-173	24	38	national	national	ADJ
faba-173	24	39	and	and	CCONJ
faba-173	24	40	global	global	ADJ
faba-173	24	41	audit	audit	NOUN
faba-173	24	42	market	market	NOUN
faba-173	24	43	.	.	PUNCT
faba-173	25	1	we	we	PRON
faba-173	25	2	deploy	deploy	VERB
faba-173	25	3	a	a	DET
faba-173	25	4	mixed	mixed	ADJ
faba-173	25	5	methods	method	NOUN
faba-173	25	6	research	research	NOUN
faba-173	25	7	approach	approach	NOUN
faba-173	25	8	,	,	PUNCT
faba-173	25	9	incorporating	incorporate	VERB
faba-173	25	10	observations	observation	NOUN
faba-173	25	11	from	from	ADP
faba-173	25	12	surveys	survey	NOUN
faba-173	25	13	with	with	ADP
faba-173	25	14	respondents	respondent	NOUN
faba-173	25	15	at	at	ADP
faba-173	25	16	audit	audit	NOUN
faba-173	25	17	firms	firm	NOUN
faba-173	25	18	and	and	CCONJ
faba-173	25	19	pies	pie	NOUN
faba-173	25	20	,	,	PUNCT
faba-173	25	21	and	and	CCONJ
faba-173	25	22	semi	semi	ADJ
faba-173	25	23	-	-	ADJ
faba-173	25	24	structured	structured	ADJ
faba-173	25	25	interviews	interview	NOUN
faba-173	25	26	with	with	ADP
faba-173	25	27	participants	participant	NOUN
faba-173	25	28	at	at	ADP
faba-173	25	29	purposively	purposively	ADV
faba-173	25	30	selected	select	VERB
faba-173	25	31	pies	pie	NOUN
faba-173	25	32	in	in	ADP
faba-173	25	33	europe	europe	PROPN
faba-173	25	34	,	,	PUNCT
faba-173	25	35	to	to	PART
faba-173	25	36	achieve	achieve	VERB
faba-173	25	37	the	the	DET
faba-173	25	38	study	study	NOUN
faba-173	25	39	objectives	objective	NOUN
faba-173	25	40	.	.	PUNCT
faba-173	26	1	their	their	PRON
faba-173	26	2	structure	structure	NOUN
faba-173	26	3	is	be	AUX
faba-173	26	4	presented	present	VERB
faba-173	26	5	in	in	ADP
faba-173	26	6	the	the	DET
faba-173	26	7	text	text	NOUN
faba-173	26	8	below	below	ADV
faba-173	26	9	.	.	PUNCT
faba-173	27	1	as	as	ADP
faba-173	27	2	such	such	ADJ
faba-173	27	3	,	,	PUNCT
faba-173	27	4	this	this	DET
faba-173	27	5	paper	paper	NOUN
faba-173	27	6	attempts	attempt	VERB
faba-173	27	7	to	to	PART
faba-173	27	8	link	link	VERB
faba-173	27	9	the	the	DET
faba-173	27	10	level	level	NOUN
faba-173	27	11	of	of	ADP
faba-173	27	12	audit	audit	NOUN
faba-173	27	13	risk	risk	NOUN
faba-173	27	14	to	to	ADP
faba-173	27	15	the	the	DET
faba-173	27	16	prevailing	prevail	VERB
faba-173	27	17	economic	economic	ADJ
faba-173	27	18	trends	trend	NOUN
faba-173	27	19	,	,	PUNCT
faba-173	27	20	by	by	ADP
faba-173	27	21	examining	examine	VERB
faba-173	27	22	the	the	DET
faba-173	27	23	scope	scope	NOUN
faba-173	27	24	of	of	ADP
faba-173	27	25	the	the	DET
faba-173	27	26	audit	audit	NOUN
faba-173	27	27	procedures	procedure	NOUN
faba-173	27	28	under	under	ADP
faba-173	27	29	the	the	DET
faba-173	27	30	different	different	ADJ
faba-173	27	31	economic	economic	ADJ
faba-173	27	32	conditions	condition	NOUN
faba-173	27	33	.	.	PUNCT
faba-173	28	1	in	in	ADP
faba-173	28	2	addition	addition	NOUN
faba-173	28	3	,	,	PUNCT
faba-173	28	4	we	we	PRON
faba-173	28	5	use	use	VERB
faba-173	28	6	global	global	ADJ
faba-173	28	7	macroeconomic	macroeconomic	ADJ
faba-173	28	8	trends	trend	NOUN
faba-173	28	9	as	as	ADP
faba-173	28	10	a	a	DET
faba-173	28	11	prism	prism	NOUN
faba-173	28	12	to	to	PART
faba-173	28	13	further	far	ADV
faba-173	28	14	understand	understand	VERB
faba-173	28	15	the	the	DET
faba-173	28	16	guiding	guide	VERB
faba-173	28	17	reasons	reason	NOUN
faba-173	28	18	of	of	ADP
faba-173	28	19	the	the	DET
faba-173	28	20	pies	pie	NOUN
faba-173	28	21	under	under	ADP
faba-173	28	22	the	the	DET
faba-173	28	23	different	different	ADJ
faba-173	28	24	macroeconomic	macroeconomic	ADJ
faba-173	28	25	conditions	condition	NOUN
faba-173	28	26	.	.	PUNCT
faba-173	29	1	the	the	DET
faba-173	29	2	relatively	relatively	ADV
faba-173	29	3	unique	unique	ADJ
faba-173	29	4	contribution	contribution	NOUN
faba-173	29	5	of	of	ADP
faba-173	29	6	this	this	DET
faba-173	29	7	study	study	NOUN
faba-173	29	8	is	be	AUX
faba-173	29	9	that	that	SCONJ
faba-173	29	10	it	it	PRON
faba-173	29	11	uses	use	VERB
faba-173	29	12	pies	pie	NOUN
faba-173	29	13	’	'	PUNCT
faba-173	29	14	expectations	expectation	NOUN
faba-173	29	15	form	form	VERB
faba-173	29	16	the	the	DET
faba-173	29	17	external	external	ADJ
faba-173	29	18	audit	audit	NOUN
faba-173	29	19	function	function	NOUN
faba-173	29	20	,	,	PUNCT
faba-173	29	21	as	as	SCONJ
faba-173	29	22	proxies	proxy	NOUN
faba-173	29	23	,	,	PUNCT
faba-173	29	24	to	to	PART
faba-173	29	25	assess	assess	VERB
faba-173	29	26	the	the	DET
faba-173	29	27	resources	resource	NOUN
faba-173	29	28	available	available	ADJ
faba-173	29	29	to	to	ADP
faba-173	29	30	auditors	auditor	NOUN
faba-173	29	31	in	in	ADP
faba-173	29	32	the	the	DET
faba-173	29	33	preparation	preparation	NOUN
faba-173	29	34	of	of	ADP
faba-173	29	35	a	a	DET
faba-173	29	36	cost	cost	NOUN
faba-173	29	37	-	-	PUNCT
faba-173	29	38	effective	effective	ADJ
faba-173	29	39	,	,	PUNCT
faba-173	29	40	yet	yet	CCONJ
faba-173	29	41	sufficiently	sufficiently	ADV
faba-173	29	42	comprehensive	comprehensive	ADJ
faba-173	29	43	offer	offer	NOUN
faba-173	29	44	to	to	PART
faba-173	29	45	provide	provide	VERB
faba-173	29	46	audit	audit	NOUN
faba-173	29	47	services	service	NOUN
faba-173	29	48	.	.	PUNCT
faba-173	30	1	the	the	DET
faba-173	30	2	study	study	NOUN
faba-173	30	3	finds	find	VERB
faba-173	30	4	that	that	SCONJ
faba-173	30	5	the	the	DET
faba-173	30	6	cost	cost	NOUN
faba-173	30	7	of	of	ADP
faba-173	30	8	the	the	DET
faba-173	30	9	audit	audit	NOUN
faba-173	30	10	is	be	AUX
faba-173	30	11	impacted	impact	VERB
faba-173	30	12	by	by	ADP
faba-173	30	13	the	the	DET
faba-173	30	14	current	current	ADJ
faba-173	30	15	macroeconomic	macroeconomic	ADJ
faba-173	30	16	trends	trend	NOUN
faba-173	30	17	on	on	ADP
faba-173	30	18	the	the	DET
faba-173	30	19	global	global	ADJ
faba-173	30	20	and	and	CCONJ
faba-173	30	21	national	national	ADJ
faba-173	30	22	level	level	NOUN
faba-173	30	23	.	.	PUNCT
faba-173	31	1	in	in	ADP
faba-173	31	2	other	other	ADJ
faba-173	31	3	words	word	NOUN
faba-173	31	4	,	,	PUNCT
faba-173	31	5	the	the	DET
faba-173	31	6	study	study	NOUN
faba-173	31	7	finds	find	VERB
faba-173	31	8	that	that	SCONJ
faba-173	31	9	during	during	ADP
faba-173	31	10	vulnerable	vulnerable	ADJ
faba-173	31	11	macroeconomic	macroeconomic	ADJ
faba-173	31	12	conditions	condition	NOUN
faba-173	31	13	the	the	DET
faba-173	31	14	cost	cost	NOUN
faba-173	31	15	of	of	ADP
faba-173	31	16	the	the	DET
faba-173	31	17	audit	audit	NOUN
faba-173	31	18	increases	increase	NOUN
faba-173	31	19	and	and	CCONJ
faba-173	31	20	vice	vice	NOUN
faba-173	31	21	versa	versa	ADV
faba-173	31	22	.	.	PUNCT
faba-173	32	1	this	this	PRON
faba-173	32	2	is	be	AUX
faba-173	32	3	because	because	SCONJ
faba-173	32	4	of	of	ADP
faba-173	32	5	the	the	DET
faba-173	32	6	bigger	big	ADJ
faba-173	32	7	scope	scope	NOUN
faba-173	32	8	of	of	ADP
faba-173	32	9	the	the	DET
faba-173	32	10	audit	audit	NOUN
faba-173	32	11	procedures	procedure	NOUN
faba-173	32	12	which	which	PRON
faba-173	32	13	auditors	auditor	NOUN
faba-173	32	14	conduct	conduct	VERB
faba-173	32	15	under	under	ADP
faba-173	32	16	vulnerable	vulnerable	ADJ
faba-173	32	17	macroeconomic	macroeconomic	ADJ
faba-173	32	18	conditions	condition	NOUN
faba-173	32	19	,	,	PUNCT
faba-173	32	20	which	which	PRON
faba-173	32	21	requires	require	VERB
faba-173	32	22	more	more	ADJ
faba-173	32	23	time	time	NOUN
faba-173	32	24	and	and	CCONJ
faba-173	32	25	resources	resource	NOUN
faba-173	32	26	by	by	ADP
faba-173	32	27	the	the	DET
faba-173	32	28	auditors	auditor	NOUN
faba-173	32	29	to	to	PART
faba-173	32	30	be	be	AUX
faba-173	32	31	arranged	arrange	VERB
faba-173	32	32	to	to	PART
faba-173	32	33	conduct	conduct	VERB
faba-173	32	34	a	a	DET
faba-173	32	35	particular	particular	ADJ
faba-173	32	36	audit	audit	NOUN
faba-173	32	37	.	.	PUNCT
faba-173	33	1	this	this	PRON
faba-173	33	2	is	be	AUX
faba-173	33	3	reflected	reflect	VERB
faba-173	33	4	in	in	ADP
faba-173	33	5	the	the	DET
faba-173	33	6	different	different	ADJ
faba-173	33	7	guiding	guide	VERB
faba-173	33	8	reasons	reason	NOUN
faba-173	33	9	of	of	ADP
faba-173	33	10	the	the	DET
faba-173	33	11	pies	pie	NOUN
faba-173	33	12	in	in	ADP
faba-173	33	13	europe	europe	PROPN
faba-173	33	14	under	under	ADP
faba-173	33	15	the	the	DET
faba-173	33	16	different	different	ADJ
faba-173	33	17	macroeconomic	macroeconomic	ADJ
faba-173	33	18	conditions	condition	NOUN
faba-173	33	19	which	which	PRON
faba-173	33	20	ultimately	ultimately	ADV
faba-173	33	21	results	result	VERB
faba-173	33	22	in	in	ADP
faba-173	33	23	the	the	DET
faba-173	33	24	pies	pie	NOUN
faba-173	33	25	in	in	ADP
faba-173	33	26	europe	europe	PROPN
faba-173	33	27	to	to	PART
faba-173	33	28	have	have	VERB
faba-173	33	29	different	different	ADJ
faba-173	33	30	expectations	expectation	NOUN
faba-173	33	31	from	from	ADP
faba-173	33	32	the	the	DET
faba-173	33	33	external	external	ADJ
faba-173	33	34	audit	audit	NOUN
faba-173	33	35	function	function	NOUN
faba-173	33	36	under	under	ADP
faba-173	33	37	the	the	DET
faba-173	33	38	different	different	ADJ
faba-173	33	39	macroeconomic	macroeconomic	ADJ
faba-173	33	40	conditions	condition	NOUN
faba-173	33	41	.	.	PUNCT
faba-173	34	1	in	in	ADP
faba-173	34	2	turbulent	turbulent	ADJ
faba-173	34	3	economic	economic	ADJ
faba-173	34	4	periods	period	NOUN
faba-173	34	5	,	,	PUNCT
faba-173	34	6	pies	pie	NOUN
faba-173	34	7	in	in	ADP
faba-173	34	8	europe	europe	PROPN
faba-173	34	9	expect	expect	VERB
faba-173	34	10	auditors	auditor	NOUN
faba-173	34	11	to	to	PART
faba-173	34	12	conduct	conduct	VERB
faba-173	34	13	bigger	big	ADJ
faba-173	34	14	scope	scope	NOUN
faba-173	34	15	of	of	ADP
faba-173	34	16	audit	audit	NOUN
faba-173	34	17	procedures	procedure	NOUN
faba-173	34	18	,	,	PUNCT
faba-173	34	19	to	to	PART
faba-173	34	20	regain	regain	VERB
faba-173	34	21	public	public	ADJ
faba-173	34	22	trust	trust	NOUN
faba-173	34	23	in	in	ADP
faba-173	34	24	audited	audit	VERB
faba-173	34	25	financial	financial	ADJ
faba-173	34	26	statements	statement	NOUN
faba-173	34	27	.	.	PUNCT
faba-173	35	1	the	the	DET
faba-173	35	2	bigger	big	ADJ
faba-173	35	3	scope	scope	NOUN
faba-173	35	4	of	of	ADP
faba-173	35	5	audit	audit	NOUN
faba-173	35	6	procedures	procedure	NOUN
faba-173	35	7	reduces	reduce	VERB
faba-173	35	8	the	the	DET
faba-173	35	9	detection	detection	NOUN
faba-173	35	10	risk	risk	NOUN
faba-173	35	11	and	and	CCONJ
faba-173	35	12	accordingly	accordingly	ADV
faba-173	35	13	the	the	DET
faba-173	35	14	audit	audit	NOUN
faba-173	35	15	risk	risk	NOUN
faba-173	35	16	.	.	PUNCT
faba-173	36	1	on	on	ADP
faba-173	36	2	the	the	DET
faba-173	36	3	other	other	ADJ
faba-173	36	4	side	side	NOUN
faba-173	36	5	,	,	PUNCT
faba-173	36	6	vulnerable	vulnerable	ADJ
faba-173	36	7	economic	economic	ADJ
faba-173	36	8	conditions	condition	NOUN
faba-173	36	9	impact	impact	VERB
faba-173	36	10	the	the	DET
faba-173	36	11	inherent	inherent	ADJ
faba-173	36	12	risk	risk	NOUN
faba-173	36	13	,	,	PUNCT
faba-173	36	14	forcing	force	VERB
faba-173	36	15	the	the	DET
faba-173	36	16	auditors	auditor	NOUN
faba-173	36	17	to	to	PART
faba-173	36	18	design	design	VERB
faba-173	36	19	and	and	CCONJ
faba-173	36	20	conduct	conduct	VERB
faba-173	36	21	bigger	big	ADJ
faba-173	36	22	scope	scope	NOUN
faba-173	36	23	of	of	ADP
faba-173	36	24	audit	audit	NOUN
faba-173	36	25	procedures	procedure	NOUN
faba-173	36	26	,	,	PUNCT
faba-173	36	27	to	to	PART
faba-173	36	28	reduce	reduce	VERB
faba-173	36	29	the	the	DET
faba-173	36	30	audit	audit	NOUN
faba-173	36	31	risk	risk	NOUN
faba-173	36	32	on	on	ADP
faba-173	36	33	an	an	DET
faba-173	36	34	acceptably	acceptably	ADV
faba-173	36	35	low	low	ADJ
faba-173	36	36	level	level	NOUN
faba-173	36	37	(	(	PUNCT
faba-173	36	38	to	to	PART
faba-173	36	39	reduce	reduce	VERB
faba-173	36	40	the	the	DET
faba-173	36	41	detection	detection	NOUN
faba-173	36	42	risk	risk	NOUN
faba-173	36	43	)	)	PUNCT
faba-173	36	44	.	.	PUNCT
faba-173	37	1	this	this	PRON
faba-173	37	2	again	again	ADV
faba-173	37	3	impacts	impact	VERB
faba-173	37	4	the	the	DET
faba-173	37	5	cost	cost	NOUN
faba-173	37	6	of	of	ADP
faba-173	37	7	the	the	DET
faba-173	37	8	audit	audit	NOUN
faba-173	37	9	,	,	PUNCT
faba-173	37	10	by	by	ADP
faba-173	37	11	making	make	VERB
faba-173	37	12	the	the	DET
faba-173	37	13	guiding	guide	VERB
faba-173	37	14	reasons	reason	NOUN
faba-173	37	15	of	of	ADP
faba-173	37	16	the	the	DET
faba-173	37	17	pies	pie	NOUN
faba-173	37	18	for	for	ADP
faba-173	37	19	electing	elect	VERB
faba-173	37	20	a	a	DET
faba-173	37	21	particular	particular	ADJ
faba-173	37	22	auditor	auditor	NOUN
faba-173	37	23	a	a	DET
faba-173	37	24	determining	determine	VERB
faba-173	37	25	factor	factor	NOUN
faba-173	37	26	on	on	ADP
faba-173	37	27	the	the	DET
faba-173	37	28	cost	cost	NOUN
faba-173	37	29	of	of	ADP
faba-173	37	30	the	the	DET
faba-173	37	31	audit	audit	NOUN
faba-173	37	32	,	,	PUNCT
faba-173	37	33	depending	depend	VERB
faba-173	37	34	on	on	ADP
faba-173	37	35	the	the	DET
faba-173	37	36	current	current	ADJ
faba-173	37	37	macroeconomic	macroeconomic	ADJ
faba-173	37	38	trends	trend	NOUN
faba-173	37	39	.	.	PUNCT
faba-173	38	1	the	the	DET
faba-173	38	2	study	study	NOUN
faba-173	38	3	is	be	AUX
faba-173	38	4	structured	structure	VERB
faba-173	38	5	in	in	ADP
faba-173	38	6	four	four	NUM
faba-173	38	7	headings	heading	NOUN
faba-173	38	8	which	which	PRON
faba-173	38	9	systematically	systematically	ADV
faba-173	38	10	present	present	VERB
faba-173	38	11	the	the	DET
faba-173	38	12	flow	flow	NOUN
faba-173	38	13	of	of	ADP
faba-173	38	14	the	the	DET
faba-173	38	15	study	study	NOUN
faba-173	38	16	,	,	PUNCT
faba-173	38	17	to	to	PART
faba-173	38	18	draw	draw	VERB
faba-173	38	19	the	the	DET
faba-173	38	20	research	research	NOUN
faba-173	38	21	conclusions	conclusion	NOUN
faba-173	38	22	,	,	PUNCT
faba-173	38	23	based	base	VERB
faba-173	38	24	on	on	ADP
faba-173	38	25	the	the	DET
faba-173	38	26	study	study	NOUN
faba-173	38	27	results	result	NOUN
faba-173	38	28	.	.	PUNCT
faba-173	39	1	the	the	DET
faba-173	39	2	introduction	introduction	NOUN
faba-173	39	3	presents	present	VERB
faba-173	39	4	the	the	DET
faba-173	39	5	key	key	ADJ
faba-173	39	6	information	information	NOUN
faba-173	39	7	regarding	regard	VERB
faba-173	39	8	this	this	DET
faba-173	39	9	study	study	NOUN
faba-173	39	10	article	article	NOUN
faba-173	39	11	–	–	PUNCT
faba-173	39	12	background	background	NOUN
faba-173	39	13	of	of	ADP
faba-173	39	14	the	the	DET
faba-173	39	15	study	study	NOUN
faba-173	39	16	phenomenon	phenomenon	NOUN
faba-173	39	17	,	,	PUNCT
faba-173	39	18	contribution	contribution	NOUN
faba-173	39	19	of	of	ADP
faba-173	39	20	the	the	DET
faba-173	39	21	study	study	NOUN
faba-173	39	22	,	,	PUNCT
faba-173	39	23	applied	apply	VERB
faba-173	39	24	research	research	NOUN
faba-173	39	25	methodology	methodology	NOUN
faba-173	39	26	,	,	PUNCT
faba-173	39	27	and	and	CCONJ
faba-173	39	28	key	key	ADJ
faba-173	39	29	study	study	NOUN
faba-173	39	30	conclusions	conclusion	NOUN
faba-173	39	31	.	.	PUNCT
faba-173	40	1	the	the	DET
faba-173	40	2	literature	literature	PROPN
faba-173	40	3	review	review	PROPN
faba-173	40	4	heading	head	VERB
faba-173	40	5	presents	present	VERB
faba-173	40	6	the	the	DET
faba-173	40	7	findings	finding	NOUN
faba-173	40	8	from	from	ADP
faba-173	40	9	other	other	ADJ
faba-173	40	10	researchers	researcher	NOUN
faba-173	40	11	which	which	PRON
faba-173	40	12	are	be	AUX
faba-173	40	13	related	relate	VERB
faba-173	40	14	to	to	ADP
faba-173	40	15	the	the	DET
faba-173	40	16	study	study	NOUN
faba-173	40	17	phenomena	phenomena	PROPN
faba-173	40	18	.	.	PUNCT
faba-173	41	1	used	use	VERB
faba-173	41	2	secondary	secondary	ADJ
faba-173	41	3	sources	source	NOUN
faba-173	41	4	are	be	AUX
faba-173	41	5	presented	present	VERB
faba-173	41	6	in	in	ADP
faba-173	41	7	the	the	DET
faba-173	41	8	references	reference	NOUN
faba-173	41	9	at	at	ADP
faba-173	41	10	the	the	DET
faba-173	41	11	end	end	NOUN
faba-173	41	12	of	of	ADP
faba-173	41	13	the	the	DET
faba-173	41	14	study	study	NOUN
faba-173	41	15	article	article	NOUN
faba-173	41	16	.	.	PUNCT
faba-173	42	1	the	the	DET
faba-173	42	2	methodological	methodological	ADJ
faba-173	42	3	heading	heading	NOUN
faba-173	42	4	presents	present	VERB
faba-173	42	5	the	the	DET
faba-173	42	6	applied	apply	VERB
faba-173	42	7	research	research	NOUN
faba-173	42	8	methodology	methodology	NOUN
faba-173	42	9	,	,	PUNCT
faba-173	42	10	while	while	SCONJ
faba-173	42	11	the	the	DET
faba-173	42	12	empirical	empirical	ADJ
faba-173	42	13	results	result	NOUN
faba-173	42	14	are	be	AUX
faba-173	42	15	presented	present	VERB
faba-173	42	16	in	in	ADP
faba-173	42	17	the	the	DET
faba-173	42	18	third	third	ADJ
faba-173	42	19	heading	heading	NOUN
faba-173	42	20	.	.	PUNCT
faba-173	43	1	ultimately	ultimately	ADV
faba-173	43	2	study	study	VERB
faba-173	43	3	conclusions	conclusion	NOUN
faba-173	43	4	are	be	AUX
faba-173	43	5	presented	present	VERB
faba-173	43	6	in	in	ADP
faba-173	43	7	the	the	DET
faba-173	43	8	last	last	ADJ
faba-173	43	9	(	(	PUNCT
faba-173	43	10	fourth	fourth	ADJ
faba-173	43	11	)	)	PUNCT
faba-173	43	12	heading	heading	NOUN
faba-173	43	13	.	.	PUNCT
faba-173	44	1	darko	darko	PROPN
faba-173	44	2	dachevski	dachevski	PROPN
faba-173	44	3	and	and	CCONJ
faba-173	44	4	barry	barry	PROPN
faba-173	44	5	ackers	acker	NOUN
faba-173	44	6	/	/	SYM
faba-173	44	7	finance	finance	NOUN
faba-173	44	8	,	,	PUNCT
faba-173	44	9	accounting	accounting	NOUN
faba-173	44	10	and	and	CCONJ
faba-173	44	11	business	business	NOUN
faba-173	44	12	analysis	analysis	NOUN
faba-173	44	13	,	,	PUNCT
faba-173	44	14	volume	volume	NOUN
faba-173	44	15	6	6	NUM
faba-173	44	16	,	,	PUNCT
faba-173	44	17	issue	issue	NOUN
faba-173	44	18	1	1	NUM
faba-173	44	19	,	,	PUNCT
faba-173	44	20	2024	2024	NUM
faba-173	44	21	14	14	NUM
faba-173	44	22	literature	literature	NOUN
faba-173	44	23	review	review	VERB
faba-173	44	24	an	an	DET
faba-173	44	25	independent	independent	ADJ
faba-173	44	26	audit	audit	NOUN
faba-173	44	27	adds	add	VERB
faba-173	44	28	credibility	credibility	NOUN
faba-173	44	29	to	to	ADP
faba-173	44	30	the	the	DET
faba-173	44	31	presented	present	VERB
faba-173	44	32	financial	financial	ADJ
faba-173	44	33	data	datum	NOUN
faba-173	44	34	and	and	CCONJ
faba-173	44	35	the	the	DET
faba-173	44	36	information	information	NOUN
faba-173	44	37	contained	contain	VERB
faba-173	44	38	in	in	ADP
faba-173	44	39	the	the	DET
faba-173	44	40	financial	financial	ADJ
faba-173	44	41	statements	statement	NOUN
faba-173	44	42	(	(	PUNCT
faba-173	44	43	fiolleau	fiolleau	NOUN
faba-173	44	44	et	et	PROPN
faba-173	44	45	al	al	PROPN
faba-173	44	46	.	.	PROPN
faba-173	44	47	2013	2013	NUM
faba-173	44	48	;	;	PUNCT
faba-173	44	49	marx	marx	PROPN
faba-173	44	50	2009	2009	NUM
faba-173	44	51	;	;	PUNCT
faba-173	44	52	tepalagul	tepalagul	NOUN
faba-173	44	53	and	and	CCONJ
faba-173	44	54	lin	lin	PROPN
faba-173	44	55	2015	2015	NUM
faba-173	44	56	)	)	PUNCT
faba-173	44	57	.	.	PUNCT
faba-173	45	1	during	during	ADP
faba-173	45	2	each	each	DET
faba-173	45	3	audit	audit	NOUN
faba-173	45	4	engagement	engagement	NOUN
faba-173	45	5	,	,	PUNCT
faba-173	45	6	auditors	auditor	NOUN
faba-173	45	7	must	must	AUX
faba-173	45	8	find	find	VERB
faba-173	45	9	an	an	DET
faba-173	45	10	appropriate	appropriate	ADJ
faba-173	45	11	balance	balance	NOUN
faba-173	45	12	between	between	ADP
faba-173	45	13	the	the	DET
faba-173	45	14	quality	quality	NOUN
faba-173	45	15	of	of	ADP
faba-173	45	16	information	information	NOUN
faba-173	45	17	and	and	CCONJ
faba-173	45	18	the	the	DET
faba-173	45	19	costs	cost	NOUN
faba-173	45	20	incurred	incur	VERB
faba-173	45	21	(	(	PUNCT
faba-173	45	22	kritzinger	kritzinger	NOUN
faba-173	45	23	2016	2016	NUM
faba-173	45	24	)	)	PUNCT
faba-173	45	25	.	.	PUNCT
faba-173	46	1	auditors	auditor	NOUN
faba-173	46	2	expect	expect	VERB
faba-173	46	3	the	the	DET
faba-173	46	4	users	user	NOUN
faba-173	46	5	of	of	ADP
faba-173	46	6	audited	audit	VERB
faba-173	46	7	financial	financial	ADJ
faba-173	46	8	statements	statement	NOUN
faba-173	46	9	to	to	PART
faba-173	46	10	understand	understand	VERB
faba-173	46	11	that	that	SCONJ
faba-173	46	12	the	the	DET
faba-173	46	13	audit	audit	NOUN
faba-173	46	14	opinion	opinion	NOUN
faba-173	46	15	expressed	express	VERB
faba-173	46	16	in	in	ADP
faba-173	46	17	relations	relation	NOUN
faba-173	46	18	to	to	ADP
faba-173	46	19	the	the	DET
faba-173	46	20	underlying	underlie	VERB
faba-173	46	21	financial	financial	ADJ
faba-173	46	22	statements	statement	NOUN
faba-173	46	23	is	be	AUX
faba-173	46	24	based	base	VERB
faba-173	46	25	on	on	ADP
faba-173	46	26	the	the	DET
faba-173	46	27	work	work	NOUN
faba-173	46	28	done	do	VERB
faba-173	46	29	over	over	ADP
faba-173	46	30	an	an	DET
faba-173	46	31	extended	extended	ADJ
faba-173	46	32	period	period	NOUN
faba-173	46	33	,	,	PUNCT
faba-173	46	34	at	at	ADP
faba-173	46	35	a	a	DET
faba-173	46	36	reasonable	reasonable	ADJ
faba-173	46	37	cost	cost	NOUN
faba-173	46	38	.	.	PUNCT
faba-173	47	1	the	the	DET
faba-173	47	2	independent	independent	ADJ
faba-173	47	3	auditor	auditor	NOUN
faba-173	47	4	’s	’s	PART
faba-173	47	5	opinion	opinion	NOUN
faba-173	47	6	therefore	therefore	ADV
faba-173	47	7	can	can	AUX
faba-173	47	8	not	not	PART
faba-173	47	9	refer	refer	VERB
faba-173	47	10	to	to	ADP
faba-173	47	11	the	the	DET
faba-173	47	12	entire	entire	ADJ
faba-173	47	13	population	population	NOUN
faba-173	47	14	of	of	ADP
faba-173	47	15	information	information	NOUN
faba-173	47	16	,	,	PUNCT
faba-173	47	17	nor	nor	CCONJ
faba-173	47	18	confirm	confirm	VERB
faba-173	47	19	that	that	SCONJ
faba-173	47	20	each	each	DET
faba-173	47	21	transaction	transaction	NOUN
faba-173	47	22	has	have	AUX
faba-173	47	23	been	be	AUX
faba-173	47	24	investigated	investigate	VERB
faba-173	47	25	in	in	ADP
faba-173	47	26	sufficient	sufficient	ADJ
faba-173	47	27	detail	detail	NOUN
faba-173	47	28	to	to	PART
faba-173	47	29	ensure	ensure	VERB
faba-173	47	30	that	that	SCONJ
faba-173	47	31	the	the	DET
faba-173	47	32	presented	present	VERB
faba-173	47	33	information	information	NOUN
faba-173	47	34	is	be	AUX
faba-173	47	35	not	not	PART
faba-173	47	36	incorrect	incorrect	ADJ
faba-173	47	37	or	or	CCONJ
faba-173	47	38	fraudulent	fraudulent	ADJ
faba-173	47	39	,	,	PUNCT
faba-173	47	40	unless	unless	SCONJ
faba-173	47	41	the	the	DET
faba-173	47	42	evidence	evidence	NOUN
faba-173	47	43	suggested	suggest	VERB
faba-173	47	44	otherwise	otherwise	ADV
faba-173	47	45	(	(	PUNCT
faba-173	47	46	velte	velte	NOUN
faba-173	47	47	and	and	CCONJ
faba-173	47	48	freidank	freidank	ADJ
faba-173	47	49	2015	2015	NUM
faba-173	47	50	)	)	PUNCT
faba-173	47	51	.	.	PUNCT
faba-173	48	1	cancino	cancino	PROPN
faba-173	48	2	et	et	PROPN
faba-173	48	3	al	al	PROPN
faba-173	48	4	.	.	PROPN
faba-173	49	1	(	(	PUNCT
faba-173	49	2	2019	2019	NUM
faba-173	49	3	)	)	PUNCT
faba-173	49	4	found	find	VERB
faba-173	49	5	that	that	SCONJ
faba-173	49	6	the	the	DET
faba-173	49	7	composition	composition	NOUN
faba-173	49	8	of	of	ADP
faba-173	49	9	the	the	DET
faba-173	49	10	audit	audit	NOUN
faba-173	49	11	team	team	NOUN
faba-173	49	12	affects	affect	VERB
faba-173	49	13	audit	audit	NOUN
faba-173	49	14	fees	fee	NOUN
faba-173	49	15	,	,	PUNCT
faba-173	49	16	improving	improve	VERB
faba-173	49	17	the	the	DET
faba-173	49	18	competitiveness	competitiveness	NOUN
faba-173	49	19	of	of	ADP
faba-173	49	20	the	the	DET
faba-173	49	21	audit	audit	NOUN
faba-173	49	22	firm	firm	NOUN
faba-173	49	23	on	on	ADP
faba-173	49	24	the	the	DET
faba-173	49	25	professional	professional	ADJ
faba-173	49	26	market	market	NOUN
faba-173	49	27	.	.	PUNCT
faba-173	50	1	in	in	ADP
faba-173	50	2	other	other	ADJ
faba-173	50	3	words	word	NOUN
faba-173	50	4	,	,	PUNCT
faba-173	50	5	the	the	DET
faba-173	50	6	more	more	ADV
faba-173	50	7	competent	competent	ADJ
faba-173	50	8	the	the	DET
faba-173	50	9	audit	audit	NOUN
faba-173	50	10	team	team	NOUN
faba-173	50	11	,	,	PUNCT
faba-173	50	12	the	the	PRON
faba-173	50	13	more	more	ADV
faba-173	50	14	competitive	competitive	ADJ
faba-173	50	15	the	the	DET
faba-173	50	16	cost	cost	NOUN
faba-173	50	17	of	of	ADP
faba-173	50	18	audit	audit	NOUN
faba-173	50	19	.	.	PUNCT
faba-173	51	1	o’leary	o’leary	PROPN
faba-173	51	2	et	et	PROPN
faba-173	51	3	al	al	PROPN
faba-173	51	4	.	.	PROPN
faba-173	52	1	(	(	PUNCT
faba-173	52	2	2006	2006	NUM
faba-173	52	3	)	)	PUNCT
faba-173	52	4	assert	assert	VERB
faba-173	52	5	that	that	SCONJ
faba-173	52	6	the	the	DET
faba-173	52	7	time	time	NOUN
faba-173	52	8	required	require	VERB
faba-173	52	9	to	to	PART
faba-173	52	10	conduct	conduct	VERB
faba-173	52	11	the	the	DET
faba-173	52	12	audit	audit	NOUN
faba-173	52	13	,	,	PUNCT
faba-173	52	14	significantly	significantly	ADV
faba-173	52	15	impacts	impact	VERB
faba-173	52	16	the	the	DET
faba-173	52	17	audit	audit	NOUN
faba-173	52	18	fees	fee	NOUN
faba-173	52	19	.	.	PUNCT
faba-173	53	1	however	however	ADV
faba-173	53	2	,	,	PUNCT
faba-173	53	3	when	when	SCONJ
faba-173	53	4	preparing	prepare	VERB
faba-173	53	5	the	the	DET
faba-173	53	6	audit	audit	NOUN
faba-173	53	7	offer	offer	NOUN
faba-173	53	8	,	,	PUNCT
faba-173	53	9	the	the	DET
faba-173	53	10	audit	audit	NOUN
faba-173	53	11	partner	partner	NOUN
faba-173	53	12	should	should	AUX
faba-173	53	13	assess	assess	VERB
faba-173	53	14	the	the	DET
faba-173	53	15	availability	availability	NOUN
faba-173	53	16	and	and	CCONJ
faba-173	53	17	cost	cost	NOUN
faba-173	53	18	of	of	ADP
faba-173	53	19	the	the	DET
faba-173	53	20	resources	resource	NOUN
faba-173	53	21	required	require	VERB
faba-173	53	22	for	for	ADP
faba-173	53	23	the	the	DET
faba-173	53	24	particular	particular	ADJ
faba-173	53	25	audit	audit	NOUN
faba-173	53	26	engagement	engagement	NOUN
faba-173	53	27	,	,	PUNCT
faba-173	53	28	to	to	PART
faba-173	53	29	make	make	VERB
faba-173	53	30	a	a	DET
faba-173	53	31	reasonable	reasonable	ADJ
faba-173	53	32	estimate	estimate	NOUN
faba-173	53	33	,	,	PUNCT
faba-173	53	34	failing	fail	VERB
faba-173	53	35	which	which	PRON
faba-173	53	36	,	,	PUNCT
faba-173	53	37	the	the	DET
faba-173	53	38	audit	audit	NOUN
faba-173	53	39	firm	firm	NOUN
faba-173	53	40	may	may	AUX
faba-173	53	41	conduct	conduct	VERB
faba-173	53	42	the	the	DET
faba-173	53	43	audit	audit	NOUN
faba-173	53	44	at	at	ADP
faba-173	53	45	a	a	DET
faba-173	53	46	loss	loss	NOUN
faba-173	53	47	(	(	PUNCT
faba-173	53	48	cancino	cancino	PROPN
faba-173	53	49	et	et	PROPN
faba-173	53	50	al	al	PROPN
faba-173	53	51	.	.	PROPN
faba-173	53	52	2019	2019	NUM
faba-173	53	53	)	)	PUNCT
faba-173	53	54	.	.	PUNCT
faba-173	54	1	although	although	SCONJ
faba-173	54	2	audit	audit	NOUN
faba-173	54	3	firms	firm	NOUN
faba-173	54	4	may	may	AUX
faba-173	54	5	offer	offer	VERB
faba-173	54	6	to	to	PART
faba-173	54	7	conduct	conduct	VERB
faba-173	54	8	an	an	DET
faba-173	54	9	audit	audit	NOUN
faba-173	54	10	engagement	engagement	NOUN
faba-173	54	11	for	for	ADP
faba-173	54	12	lower	low	ADJ
faba-173	54	13	audit	audit	NOUN
faba-173	54	14	fees	fee	NOUN
faba-173	54	15	,	,	PUNCT
faba-173	54	16	this	this	PRON
faba-173	54	17	may	may	AUX
faba-173	54	18	create	create	VERB
faba-173	54	19	ethical	ethical	ADJ
faba-173	54	20	issues	issue	NOUN
faba-173	54	21	for	for	ADP
faba-173	54	22	auditors	auditor	NOUN
faba-173	54	23	(	(	PUNCT
faba-173	54	24	international	international	PROPN
faba-173	54	25	federation	federation	PROPN
faba-173	54	26	of	of	ADP
faba-173	54	27	accountant	accountant	NOUN
faba-173	54	28	2018	2018	NUM
faba-173	54	29	)	)	PUNCT
faba-173	54	30	.	.	PUNCT
faba-173	55	1	audit	audit	NOUN
faba-173	55	2	firms	firm	NOUN
faba-173	55	3	should	should	AUX
faba-173	55	4	not	not	PART
faba-173	55	5	accept	accept	VERB
faba-173	55	6	audit	audit	NOUN
faba-173	55	7	engagements	engagement	NOUN
faba-173	55	8	where	where	SCONJ
faba-173	55	9	the	the	DET
faba-173	55	10	client	client	NOUN
faba-173	55	11	’s	’s	PART
faba-173	55	12	management	management	NOUN
faba-173	55	13	requires	require	VERB
faba-173	55	14	the	the	DET
faba-173	55	15	scope	scope	NOUN
faba-173	55	16	of	of	ADP
faba-173	55	17	audit	audit	NOUN
faba-173	55	18	procedures	procedure	NOUN
faba-173	55	19	to	to	PART
faba-173	55	20	be	be	AUX
faba-173	55	21	reduced	reduce	VERB
faba-173	55	22	to	to	PART
faba-173	55	23	reduce	reduce	VERB
faba-173	55	24	the	the	DET
faba-173	55	25	cost	cost	NOUN
faba-173	55	26	of	of	ADP
faba-173	55	27	the	the	DET
faba-173	55	28	audit	audit	NOUN
faba-173	55	29	.	.	PUNCT
faba-173	56	1	omitting	omit	VERB
faba-173	56	2	audit	audit	NOUN
faba-173	56	3	procedures	procedure	NOUN
faba-173	56	4	at	at	ADP
faba-173	56	5	the	the	DET
faba-173	56	6	client	client	NOUN
faba-173	56	7	’s	’s	PART
faba-173	56	8	behest	behest	NOUN
faba-173	56	9	,	,	PUNCT
faba-173	56	10	reduces	reduce	VERB
faba-173	56	11	the	the	DET
faba-173	56	12	scope	scope	NOUN
faba-173	56	13	and	and	CCONJ
faba-173	56	14	relevance	relevance	NOUN
faba-173	56	15	of	of	ADP
faba-173	56	16	the	the	DET
faba-173	56	17	audit	audit	NOUN
faba-173	56	18	evidence	evidence	NOUN
faba-173	56	19	,	,	PUNCT
faba-173	56	20	which	which	PRON
faba-173	56	21	in	in	ADP
faba-173	56	22	turn	turn	NOUN
faba-173	56	23	,	,	PUNCT
faba-173	56	24	may	may	AUX
faba-173	56	25	impair	impair	VERB
faba-173	56	26	audit	audit	NOUN
faba-173	56	27	quality	quality	NOUN
faba-173	56	28	.	.	PUNCT
faba-173	57	1	the	the	DET
faba-173	57	2	literature	literature	NOUN
faba-173	57	3	proffers	proffer	VERB
faba-173	57	4	different	different	ADJ
faba-173	57	5	reasons	reason	NOUN
faba-173	57	6	for	for	ADP
faba-173	57	7	offers	offer	NOUN
faba-173	57	8	of	of	ADP
faba-173	57	9	lower	low	ADJ
faba-173	57	10	audit	audit	NOUN
faba-173	57	11	fees	fee	NOUN
faba-173	57	12	.	.	PUNCT
faba-173	58	1	cancino	cancino	PROPN
faba-173	58	2	et	et	PROPN
faba-173	58	3	al	al	PROPN
faba-173	58	4	.	.	PROPN
faba-173	59	1	(	(	PUNCT
faba-173	59	2	2019	2019	NUM
faba-173	59	3	)	)	PUNCT
faba-173	59	4	explain	explain	VERB
faba-173	59	5	that	that	SCONJ
faba-173	59	6	as	as	ADP
faba-173	59	7	a	a	DET
faba-173	59	8	commercially	commercially	ADV
faba-173	59	9	oriented	orient	VERB
faba-173	59	10	profession	profession	NOUN
faba-173	59	11	,	,	PUNCT
faba-173	59	12	auditing	auditing	NOUN
faba-173	59	13	may	may	AUX
faba-173	59	14	be	be	AUX
faba-173	59	15	also	also	ADV
faba-173	59	16	affected	affect	VERB
faba-173	59	17	by	by	ADP
faba-173	59	18	the	the	DET
faba-173	59	19	prevailing	prevail	VERB
faba-173	59	20	economic	economic	ADJ
faba-173	59	21	conditions	condition	NOUN
faba-173	59	22	,	,	PUNCT
faba-173	59	23	making	make	VERB
faba-173	59	24	it	it	PRON
faba-173	59	25	reasonable	reasonable	ADJ
faba-173	59	26	for	for	ADP
faba-173	59	27	audit	audit	NOUN
faba-173	59	28	firms	firm	NOUN
faba-173	59	29	to	to	PART
faba-173	59	30	offer	offer	VERB
faba-173	59	31	audit	audit	NOUN
faba-173	59	32	services	service	NOUN
faba-173	59	33	for	for	ADP
faba-173	59	34	reduced	reduced	ADJ
faba-173	59	35	audit	audit	NOUN
faba-173	59	36	fees	fee	NOUN
faba-173	59	37	.	.	PUNCT
faba-173	60	1	al	al	PROPN
faba-173	60	2	-	-	PUNCT
faba-173	60	3	nawaiseh	nawaiseh	PROPN
faba-173	60	4	(	(	PUNCT
faba-173	60	5	2015	2015	NUM
faba-173	60	6	)	)	PUNCT
faba-173	60	7	however	however	ADV
faba-173	60	8	,	,	PUNCT
faba-173	60	9	suggests	suggest	VERB
faba-173	60	10	that	that	SCONJ
faba-173	60	11	auditors	auditor	NOUN
faba-173	60	12	could	could	AUX
faba-173	60	13	rely	rely	VERB
faba-173	60	14	on	on	ADP
faba-173	60	15	the	the	DET
faba-173	60	16	work	work	NOUN
faba-173	60	17	of	of	ADP
faba-173	60	18	the	the	DET
faba-173	60	19	client	client	NOUN
faba-173	60	20	’s	’s	PART
faba-173	60	21	internal	internal	ADJ
faba-173	60	22	auditors	auditor	NOUN
faba-173	60	23	to	to	PART
faba-173	60	24	assist	assist	VERB
faba-173	60	25	with	with	ADP
faba-173	60	26	conducting	conduct	VERB
faba-173	60	27	the	the	DET
faba-173	60	28	audit	audit	NOUN
faba-173	60	29	engagement	engagement	NOUN
faba-173	60	30	,	,	PUNCT
faba-173	60	31	which	which	PRON
faba-173	60	32	may	may	AUX
faba-173	60	33	reduce	reduce	VERB
faba-173	60	34	audit	audit	NOUN
faba-173	60	35	fees	fee	NOUN
faba-173	60	36	.	.	PUNCT
faba-173	61	1	in	in	ADP
faba-173	61	2	such	such	ADJ
faba-173	61	3	cases	case	NOUN
faba-173	61	4	,	,	PUNCT
faba-173	61	5	auditors	auditor	NOUN
faba-173	61	6	must	must	AUX
faba-173	61	7	comply	comply	VERB
faba-173	61	8	with	with	ADP
faba-173	61	9	the	the	DET
faba-173	61	10	prescripts	prescript	NOUN
faba-173	61	11	of	of	ADP
faba-173	61	12	international	international	ADJ
faba-173	61	13	standard	standard	NOUN
faba-173	61	14	on	on	ADP
faba-173	61	15	auditing	audit	VERB
faba-173	61	16	610	610	NUM
faba-173	61	17	(	(	PUNCT
faba-173	61	18	international	international	PROPN
faba-173	61	19	federation	federation	NOUN
faba-173	61	20	of	of	ADP
faba-173	61	21	accountants	accountant	NOUN
faba-173	61	22	2013	2013	NUM
faba-173	61	23	)	)	PUNCT
faba-173	61	24	.	.	PUNCT
faba-173	62	1	additionally	additionally	ADV
faba-173	62	2	,	,	PUNCT
faba-173	62	3	the	the	DET
faba-173	62	4	dynamic	dynamic	ADJ
faba-173	62	5	progress	progress	NOUN
faba-173	62	6	of	of	ADP
faba-173	62	7	digital	digital	ADJ
faba-173	62	8	technology	technology	NOUN
faba-173	62	9	may	may	AUX
faba-173	62	10	facilitate	facilitate	VERB
faba-173	62	11	a	a	DET
faba-173	62	12	substantial	substantial	ADJ
faba-173	62	13	reduction	reduction	NOUN
faba-173	62	14	in	in	ADP
faba-173	62	15	audit	audit	NOUN
faba-173	62	16	firm	firm	NOUN
faba-173	62	17	costs	cost	NOUN
faba-173	62	18	,	,	PUNCT
faba-173	62	19	justifying	justify	VERB
faba-173	62	20	a	a	DET
faba-173	62	21	decrease	decrease	NOUN
faba-173	62	22	in	in	ADP
faba-173	62	23	audit	audit	NOUN
faba-173	62	24	fees	fee	NOUN
faba-173	62	25	.	.	PUNCT
faba-173	63	1	the	the	DET
faba-173	63	2	cost	cost	NOUN
faba-173	63	3	of	of	ADP
faba-173	63	4	the	the	DET
faba-173	63	5	audit	audit	NOUN
faba-173	63	6	should	should	AUX
faba-173	63	7	reflect	reflect	VERB
faba-173	63	8	the	the	DET
faba-173	63	9	level	level	NOUN
faba-173	63	10	of	of	ADP
faba-173	63	11	the	the	DET
faba-173	63	12	client	client	NOUN
faba-173	63	13	’s	’s	PART
faba-173	63	14	business	business	NOUN
faba-173	63	15	risk	risk	NOUN
faba-173	63	16	(	(	PUNCT
faba-173	63	17	elliott	elliott	PROPN
faba-173	63	18	et	et	PROPN
faba-173	63	19	al	al	PROPN
faba-173	63	20	.	.	PROPN
faba-173	63	21	2008	2008	NUM
faba-173	63	22	)	)	PUNCT
faba-173	63	23	.	.	PUNCT
faba-173	64	1	therefore	therefore	ADV
faba-173	64	2	,	,	PUNCT
faba-173	64	3	the	the	DET
faba-173	64	4	greater	great	ADJ
faba-173	64	5	business	business	NOUN
faba-173	64	6	risk	risk	NOUN
faba-173	64	7	associated	associate	VERB
faba-173	64	8	with	with	ADP
faba-173	64	9	the	the	DET
faba-173	64	10	client	client	NOUN
faba-173	64	11	,	,	PUNCT
faba-173	64	12	the	the	PRON
faba-173	64	13	higher	high	ADJ
faba-173	64	14	the	the	DET
faba-173	64	15	cost	cost	NOUN
faba-173	64	16	of	of	ADP
faba-173	64	17	the	the	DET
faba-173	64	18	audit	audit	NOUN
faba-173	64	19	engagement	engagement	NOUN
faba-173	64	20	,	,	PUNCT
faba-173	64	21	since	since	SCONJ
faba-173	64	22	audit	audit	NOUN
faba-173	64	23	engagements	engagement	NOUN
faba-173	64	24	on	on	ADP
faba-173	64	25	risker	risk	ADJ
faba-173	64	26	clients	client	NOUN
faba-173	64	27	require	require	VERB
faba-173	64	28	auditors	auditor	NOUN
faba-173	64	29	to	to	PART
faba-173	64	30	conduct	conduct	VERB
faba-173	64	31	more	more	ADV
faba-173	64	32	extensive	extensive	ADJ
faba-173	64	33	audit	audit	NOUN
faba-173	64	34	procedures	procedure	NOUN
faba-173	64	35	,	,	PUNCT
faba-173	64	36	reducing	reduce	VERB
faba-173	64	37	the	the	DET
faba-173	64	38	audit	audit	NOUN
faba-173	64	39	risk	risk	NOUN
faba-173	64	40	to	to	ADP
faba-173	64	41	an	an	DET
faba-173	64	42	acceptably	acceptably	ADV
faba-173	64	43	low	low	ADJ
faba-173	64	44	level	level	NOUN
faba-173	64	45	.	.	PUNCT
faba-173	65	1	picconi	picconi	NOUN
faba-173	65	2	and	and	CCONJ
faba-173	65	3	reynolds	reynolds	PROPN
faba-173	65	4	(	(	PUNCT
faba-173	65	5	2013	2013	NUM
faba-173	65	6	)	)	PUNCT
faba-173	65	7	found	find	VERB
faba-173	65	8	that	that	SCONJ
faba-173	65	9	audit	audit	NOUN
faba-173	65	10	fee	fee	NOUN
faba-173	65	11	elasticity	elasticity	NOUN
faba-173	65	12	in	in	ADP
faba-173	65	13	relation	relation	NOUN
faba-173	65	14	to	to	ADP
faba-173	65	15	the	the	DET
faba-173	65	16	assets	asset	NOUN
faba-173	65	17	in	in	ADP
faba-173	65	18	financial	financial	ADJ
faba-173	65	19	statements	statement	NOUN
faba-173	65	20	,	,	PUNCT
faba-173	65	21	is	be	AUX
faba-173	65	22	not	not	PART
faba-173	65	23	constant	constant	ADJ
faba-173	65	24	.	.	PUNCT
faba-173	66	1	de	de	ADP
faba-173	66	2	lima	lima	PROPN
faba-173	66	3	castro	castro	PROPN
faba-173	66	4	et	et	PROPN
faba-173	66	5	al	al	PROPN
faba-173	66	6	.	.	PROPN
faba-173	67	1	(	(	PUNCT
faba-173	67	2	2015	2015	NUM
faba-173	67	3	)	)	PUNCT
faba-173	67	4	postulate	postulate	VERB
faba-173	67	5	that	that	SCONJ
faba-173	67	6	audit	audit	NOUN
faba-173	67	7	fees	fee	NOUN
faba-173	67	8	are	be	AUX
faba-173	67	9	positively	positively	ADV
faba-173	67	10	related	relate	VERB
faba-173	67	11	to	to	ADP
faba-173	67	12	the	the	DET
faba-173	67	13	client	client	NOUN
faba-173	67	14	’s	’s	PART
faba-173	67	15	size	size	NOUN
faba-173	67	16	,	,	PUNCT
faba-173	67	17	complexity	complexity	NOUN
faba-173	67	18	,	,	PUNCT
faba-173	67	19	level	level	NOUN
faba-173	67	20	of	of	ADP
faba-173	67	21	corporate	corporate	ADJ
faba-173	67	22	governance	governance	NOUN
faba-173	67	23	,	,	PUNCT
faba-173	67	24	and	and	CCONJ
faba-173	67	25	the	the	DET
faba-173	67	26	size	size	NOUN
faba-173	67	27	of	of	ADP
faba-173	67	28	the	the	DET
faba-173	67	29	audit	audit	NOUN
faba-173	67	30	firm	firm	NOUN
faba-173	67	31	conducting	conduct	VERB
faba-173	67	32	the	the	DET
faba-173	67	33	audit	audit	NOUN
faba-173	67	34	engagement	engagement	NOUN
faba-173	67	35	.	.	PUNCT
faba-173	68	1	lemonakis	lemonakis	PROPN
faba-173	68	2	et	et	PROPN
faba-173	68	3	al	al	PROPN
faba-173	68	4	.	.	PROPN
faba-173	69	1	(	(	PUNCT
faba-173	69	2	2018	2018	NUM
faba-173	69	3	)	)	PUNCT
faba-173	69	4	found	find	VERB
faba-173	69	5	that	that	SCONJ
faba-173	69	6	the	the	DET
faba-173	69	7	client	client	NOUN
faba-173	69	8	’s	’s	PART
faba-173	69	9	earnings	earning	NOUN
faba-173	69	10	negatively	negatively	ADV
faba-173	69	11	affect	affect	VERB
faba-173	69	12	the	the	DET
faba-173	69	13	cost	cost	NOUN
faba-173	69	14	of	of	ADP
faba-173	69	15	the	the	DET
faba-173	69	16	audit	audit	NOUN
faba-173	69	17	during	during	ADP
faba-173	69	18	periods	period	NOUN
faba-173	69	19	of	of	ADP
faba-173	69	20	economic	economic	ADJ
faba-173	69	21	instability	instability	NOUN
faba-173	69	22	,	,	PUNCT
faba-173	69	23	i.e.	i.e.	X
faba-173	69	24	the	the	PRON
faba-173	69	25	larger	large	ADJ
faba-173	69	26	the	the	DET
faba-173	69	27	client	client	NOUN
faba-173	69	28	’s	’s	PART
faba-173	69	29	earnings	earning	NOUN
faba-173	69	30	,	,	PUNCT
faba-173	69	31	the	the	PRON
faba-173	69	32	lower	low	ADJ
faba-173	69	33	the	the	DET
faba-173	69	34	cost	cost	NOUN
faba-173	69	35	of	of	ADP
faba-173	69	36	the	the	DET
faba-173	69	37	audit	audit	NOUN
faba-173	69	38	.	.	PUNCT
faba-173	70	1	furthermore	furthermore	ADV
faba-173	70	2	,	,	PUNCT
faba-173	70	3	the	the	DET
faba-173	70	4	book	book	NOUN
faba-173	70	5	value	value	NOUN
faba-173	70	6	on	on	ADP
faba-173	70	7	the	the	DET
faba-173	70	8	financial	financial	ADJ
faba-173	70	9	statements	statement	NOUN
faba-173	70	10	positively	positively	ADV
faba-173	70	11	affects	affect	VERB
faba-173	70	12	the	the	DET
faba-173	70	13	cost	cost	NOUN
faba-173	70	14	of	of	ADP
faba-173	70	15	the	the	DET
faba-173	70	16	audit	audit	NOUN
faba-173	70	17	under	under	ADP
faba-173	70	18	stable	stable	ADJ
faba-173	70	19	economic	economic	ADJ
faba-173	70	20	conditions	condition	NOUN
faba-173	70	21	(	(	PUNCT
faba-173	70	22	lemonakis	lemonaki	NOUN
faba-173	70	23	et	et	PROPN
faba-173	70	24	al	al	PROPN
faba-173	70	25	.	.	PROPN
faba-173	70	26	2018	2018	NUM
faba-173	70	27	)	)	PUNCT
faba-173	70	28	.	.	PUNCT
faba-173	71	1	notwithstanding	notwithstanding	ADP
faba-173	71	2	the	the	DET
faba-173	71	3	lack	lack	NOUN
faba-173	71	4	of	of	ADP
faba-173	71	5	a	a	DET
faba-173	71	6	professional	professional	ADJ
faba-173	71	7	framework	framework	NOUN
faba-173	71	8	to	to	PART
faba-173	71	9	apply	apply	VERB
faba-173	71	10	when	when	SCONJ
faba-173	71	11	offering	offer	VERB
faba-173	71	12	an	an	DET
faba-173	71	13	audit	audit	NOUN
faba-173	71	14	service	service	NOUN
faba-173	71	15	,	,	PUNCT
faba-173	71	16	the	the	DET
faba-173	71	17	audit	audit	NOUN
faba-173	71	18	offer	offer	NOUN
faba-173	71	19	must	must	AUX
faba-173	71	20	be	be	AUX
faba-173	71	21	comparable	comparable	ADJ
faba-173	71	22	with	with	ADP
faba-173	71	23	those	those	PRON
faba-173	71	24	submitted	submit	VERB
faba-173	71	25	by	by	ADP
faba-173	71	26	other	other	ADJ
faba-173	71	27	audit	audit	NOUN
faba-173	71	28	firms	firm	NOUN
faba-173	71	29	.	.	PUNCT
faba-173	72	1	in	in	ADP
faba-173	72	2	the	the	DET
faba-173	72	3	absence	absence	NOUN
faba-173	72	4	of	of	ADP
faba-173	72	5	a	a	DET
faba-173	72	6	standardised	standardised	ADJ
faba-173	72	7	format	format	NOUN
faba-173	72	8	,	,	PUNCT
faba-173	72	9	cancino	cancino	PROPN
faba-173	72	10	et	et	PROPN
faba-173	72	11	al	al	PROPN
faba-173	72	12	.	.	PROPN
faba-173	73	1	(	(	PUNCT
faba-173	73	2	2019	2019	NUM
faba-173	73	3	)	)	PUNCT
faba-173	73	4	explain	explain	VERB
faba-173	73	5	that	that	SCONJ
faba-173	73	6	an	an	DET
faba-173	73	7	offer	offer	NOUN
faba-173	73	8	for	for	ADP
faba-173	73	9	an	an	DET
faba-173	73	10	audit	audit	NOUN
faba-173	73	11	engagement	engagement	NOUN
faba-173	73	12	should	should	AUX
faba-173	73	13	include	include	VERB
faba-173	73	14	:	:	PUNCT
faba-173	73	15	the	the	DET
faba-173	73	16	audit	audit	NOUN
faba-173	73	17	fees	fee	NOUN
faba-173	73	18	and	and	CCONJ
faba-173	73	19	basis	basis	NOUN
faba-173	73	20	for	for	ADP
faba-173	73	21	their	their	PRON
faba-173	73	22	determination	determination	NOUN
faba-173	73	23	;	;	PUNCT
faba-173	73	24	an	an	DET
faba-173	73	25	assessment	assessment	NOUN
faba-173	73	26	of	of	ADP
faba-173	73	27	the	the	DET
faba-173	73	28	audit	audit	NOUN
faba-173	73	29	personnel	personnel	NOUN
faba-173	73	30	required	require	VERB
faba-173	73	31	;	;	PUNCT
faba-173	73	32	a	a	DET
faba-173	73	33	schedule	schedule	NOUN
faba-173	73	34	for	for	ADP
faba-173	73	35	conducting	conduct	VERB
faba-173	73	36	the	the	DET
faba-173	73	37	audit	audit	NOUN
faba-173	73	38	procedures	procedure	NOUN
faba-173	73	39	;	;	PUNCT
faba-173	73	40	other	other	ADJ
faba-173	73	41	key	key	ADJ
faba-173	73	42	assessments	assessment	NOUN
faba-173	73	43	,	,	PUNCT
faba-173	73	44	performed	perform	VERB
faba-173	73	45	by	by	ADP
faba-173	73	46	the	the	DET
faba-173	73	47	audit	audit	NOUN
faba-173	73	48	partners	partner	NOUN
faba-173	73	49	,	,	PUNCT
faba-173	73	50	relating	relate	VERB
faba-173	73	51	to	to	ADP
faba-173	73	52	the	the	DET
faba-173	73	53	specific	specific	ADJ
faba-173	73	54	audit	audit	NOUN
faba-173	73	55	engagement	engagement	NOUN
faba-173	73	56	;	;	PUNCT
faba-173	73	57	the	the	DET
faba-173	73	58	audit	audit	NOUN
faba-173	73	59	methodology	methodology	NOUN
faba-173	73	60	that	that	SCONJ
faba-173	73	61	the	the	DET
faba-173	73	62	audit	audit	NOUN
faba-173	73	63	firm	firm	NOUN
faba-173	73	64	intends	intend	VERB
faba-173	73	65	to	to	PART
faba-173	73	66	apply	apply	VERB
faba-173	73	67	;	;	PUNCT
faba-173	73	68	a	a	DET
faba-173	73	69	short	short	ADJ
faba-173	73	70	reference	reference	NOUN
faba-173	73	71	list	list	NOUN
faba-173	73	72	of	of	ADP
faba-173	73	73	the	the	DET
faba-173	73	74	audit	audit	NOUN
faba-173	73	75	firm	firm	NOUN
faba-173	73	76	;	;	PUNCT
faba-173	73	77	and	and	CCONJ
faba-173	73	78	a	a	DET
faba-173	73	79	short	short	ADJ
faba-173	73	80	summary	summary	NOUN
faba-173	73	81	of	of	ADP
faba-173	73	82	the	the	DET
faba-173	73	83	proposed	propose	VERB
faba-173	73	84	audit	audit	NOUN
faba-173	73	85	team	team	NOUN
faba-173	73	86	for	for	ADP
faba-173	73	87	the	the	DET
faba-173	73	88	specific	specific	ADJ
faba-173	73	89	audit	audit	NOUN
faba-173	73	90	engagement	engagement	NOUN
faba-173	73	91	.	.	PUNCT
faba-173	74	1	the	the	DET
faba-173	74	2	commercial	commercial	ADJ
faba-173	74	3	practice	practice	NOUN
faba-173	74	4	of	of	ADP
faba-173	74	5	professional	professional	ADJ
faba-173	74	6	auditing	auditing	NOUN
faba-173	74	7	represents	represent	VERB
faba-173	74	8	a	a	DET
faba-173	74	9	labour	labour	NOUN
faba-173	74	10	-	-	PUNCT
faba-173	74	11	intensive	intensive	ADJ
faba-173	74	12	activity	activity	NOUN
faba-173	74	13	(	(	PUNCT
faba-173	74	14	simunic	simunic	ADJ
faba-173	74	15	1980	1980	NUM
faba-173	74	16	)	)	PUNCT
faba-173	74	17	.	.	PUNCT
faba-173	75	1	when	when	SCONJ
faba-173	75	2	determining	determine	VERB
faba-173	75	3	the	the	DET
faba-173	75	4	audit	audit	NOUN
faba-173	75	5	fee	fee	NOUN
faba-173	75	6	for	for	ADP
faba-173	75	7	a	a	DET
faba-173	75	8	particular	particular	ADJ
faba-173	75	9	audit	audit	NOUN
faba-173	75	10	engagement	engagement	NOUN
faba-173	75	11	,	,	PUNCT
faba-173	75	12	auditors	auditor	NOUN
faba-173	75	13	must	must	AUX
faba-173	75	14	consider	consider	VERB
faba-173	75	15	the	the	DET
faba-173	75	16	real	real	ADJ
faba-173	75	17	cost	cost	NOUN
faba-173	75	18	of	of	ADP
faba-173	75	19	conducting	conduct	VERB
faba-173	75	20	the	the	DET
faba-173	75	21	audit	audit	NOUN
faba-173	75	22	,	,	PUNCT
faba-173	75	23	the	the	DET
faba-173	75	24	expected	expect	VERB
faba-173	75	25	loss	loss	NOUN
faba-173	75	26	arising	arise	VERB
faba-173	75	27	from	from	ADP
faba-173	75	28	the	the	DET
faba-173	75	29	quality	quality	NOUN
faba-173	75	30	of	of	ADP
faba-173	75	31	the	the	DET
faba-173	75	32	client	client	NOUN
faba-173	75	33	’s	’s	PART
faba-173	75	34	financial	financial	ADJ
faba-173	75	35	reporting	reporting	NOUN
faba-173	75	36	,	,	PUNCT
faba-173	75	37	and	and	CCONJ
faba-173	75	38	the	the	DET
faba-173	75	39	auditor	auditor	NOUN
faba-173	75	40	’s	’s	PART
faba-173	75	41	potential	potential	ADJ
faba-173	75	42	financial	financial	ADJ
faba-173	75	43	liability	liability	NOUN
faba-173	75	44	(	(	PUNCT
faba-173	75	45	simunic	simunic	ADJ
faba-173	75	46	1980	1980	NUM
faba-173	75	47	)	)	PUNCT
faba-173	75	48	.	.	PUNCT
faba-173	76	1	beatty	beatty	PROPN
faba-173	76	2	(	(	PUNCT
faba-173	76	3	1993	1993	NUM
faba-173	76	4	)	)	PUNCT
faba-173	76	5	identified	identify	VERB
faba-173	76	6	auditor	auditor	NOUN
faba-173	76	7	’s	’s	PART
faba-173	76	8	liability	liability	NOUN
faba-173	76	9	loss	loss	NOUN
faba-173	76	10	as	as	ADP
faba-173	76	11	comprising	comprise	VERB
faba-173	76	12	three	three	NUM
faba-173	76	13	main	main	ADJ
faba-173	76	14	components	component	NOUN
faba-173	76	15	,	,	PUNCT
faba-173	76	16	namely	namely	ADV
faba-173	76	17	,	,	PUNCT
faba-173	76	18	delisting	delisting	NOUN
faba-173	76	19	,	,	PUNCT
faba-173	76	20	bankruptcy	bankruptcy	NOUN
faba-173	76	21	and	and	CCONJ
faba-173	76	22	lawsuits	lawsuit	NOUN
faba-173	76	23	.	.	PUNCT
faba-173	77	1	the	the	DET
faba-173	77	2	pricing	pricing	NOUN
faba-173	77	3	of	of	ADP
faba-173	77	4	audit	audit	NOUN
faba-173	77	5	services	service	NOUN
faba-173	77	6	is	be	AUX
faba-173	77	7	therefore	therefore	ADV
faba-173	77	8	negatively	negatively	ADV
faba-173	77	9	affected	affect	VERB
faba-173	77	10	by	by	ADP
faba-173	77	11	pending	pende	VERB
faba-173	77	12	audit	audit	NOUN
faba-173	77	13	litigation	litigation	NOUN
faba-173	77	14	,	,	PUNCT
faba-173	77	15	with	with	SCONJ
faba-173	77	16	the	the	DET
faba-173	77	17	potential	potential	NOUN
faba-173	77	18	to	to	PART
faba-173	77	19	decrease	decrease	VERB
faba-173	77	20	audit	audit	NOUN
faba-173	77	21	fees	fee	NOUN
faba-173	77	22	being	be	AUX
faba-173	77	23	less	less	ADJ
faba-173	77	24	darko	darko	PROPN
faba-173	77	25	dachevski	dachevski	ADJ
faba-173	77	26	and	and	CCONJ
faba-173	77	27	barry	barry	PROPN
faba-173	77	28	ackers	acker	NOUN
faba-173	77	29	/	/	SYM
faba-173	77	30	finance	finance	NOUN
faba-173	77	31	,	,	PUNCT
faba-173	77	32	accounting	accounting	NOUN
faba-173	77	33	and	and	CCONJ
faba-173	77	34	business	business	NOUN
faba-173	77	35	analysis	analysis	NOUN
faba-173	77	36	,	,	PUNCT
faba-173	77	37	volume	volume	NOUN
faba-173	77	38	6	6	NUM
faba-173	77	39	,	,	PUNCT
faba-173	77	40	issue	issue	NOUN
faba-173	77	41	1	1	NUM
faba-173	77	42	,	,	PUNCT
faba-173	77	43	2024	2024	NUM
faba-173	77	44	15	15	NUM
faba-173	77	45	likely	likely	ADJ
faba-173	77	46	when	when	SCONJ
faba-173	77	47	auditors	auditor	NOUN
faba-173	77	48	are	be	AUX
faba-173	77	49	being	be	AUX
faba-173	77	50	sued	sue	VERB
faba-173	77	51	in	in	ADP
faba-173	77	52	relation	relation	NOUN
faba-173	77	53	to	to	ADP
faba-173	77	54	an	an	DET
faba-173	77	55	audit	audit	NOUN
faba-173	77	56	engagement	engagement	NOUN
faba-173	77	57	(	(	PUNCT
faba-173	77	58	eu	eu	NOUN
faba-173	77	59	-	-	NOUN
faba-173	77	60	jin	jin	NOUN
faba-173	77	61	and	and	CCONJ
faba-173	77	62	houghton	houghton	PROPN
faba-173	77	63	2000	2000	NUM
faba-173	77	64	)	)	PUNCT
faba-173	77	65	.	.	PUNCT
faba-173	78	1	bell	bell	NOUN
faba-173	78	2	et	et	PROPN
faba-173	78	3	al	al	PROPN
faba-173	78	4	.	.	PROPN
faba-173	79	1	(	(	PUNCT
faba-173	79	2	2001	2001	NUM
faba-173	79	3	)	)	PUNCT
faba-173	79	4	found	find	VERB
faba-173	79	5	that	that	SCONJ
faba-173	79	6	the	the	DET
faba-173	79	7	level	level	NOUN
faba-173	79	8	of	of	ADP
faba-173	79	9	audit	audit	NOUN
faba-173	79	10	risk	risk	NOUN
faba-173	79	11	is	be	AUX
faba-173	79	12	integrally	integrally	ADV
faba-173	79	13	linked	link	VERB
faba-173	79	14	to	to	ADP
faba-173	79	15	the	the	DET
faba-173	79	16	audit	audit	NOUN
faba-173	79	17	fee	fee	NOUN
faba-173	79	18	auditors	auditor	NOUN
faba-173	79	19	determine	determine	VERB
faba-173	79	20	when	when	SCONJ
faba-173	79	21	offering	offer	VERB
faba-173	79	22	their	their	PRON
faba-173	79	23	audit	audit	NOUN
faba-173	79	24	services	service	NOUN
faba-173	79	25	.	.	PUNCT
faba-173	80	1	the	the	DET
faba-173	80	2	level	level	NOUN
faba-173	80	3	of	of	ADP
faba-173	80	4	audit	audit	NOUN
faba-173	80	5	fees	fee	NOUN
faba-173	80	6	,	,	PUNCT
faba-173	80	7	therefore	therefore	ADV
faba-173	80	8	,	,	PUNCT
faba-173	80	9	indicates	indicate	VERB
faba-173	80	10	the	the	DET
faba-173	80	11	level	level	NOUN
faba-173	80	12	of	of	ADP
faba-173	80	13	risk	risk	NOUN
faba-173	80	14	that	that	SCONJ
faba-173	80	15	auditors	auditor	NOUN
faba-173	80	16	are	be	AUX
faba-173	80	17	prepared	prepared	ADJ
faba-173	80	18	to	to	PART
faba-173	80	19	accept	accept	VERB
faba-173	80	20	on	on	ADP
faba-173	80	21	a	a	DET
faba-173	80	22	particular	particular	ADJ
faba-173	80	23	audit	audit	NOUN
faba-173	80	24	engagement	engagement	NOUN
faba-173	80	25	.	.	PUNCT
faba-173	81	1	in	in	ADP
faba-173	81	2	addition	addition	NOUN
faba-173	81	3	to	to	ADP
faba-173	81	4	audit	audit	NOUN
faba-173	81	5	services	service	NOUN
faba-173	81	6	,	,	PUNCT
faba-173	81	7	audit	audit	NOUN
faba-173	81	8	firms	firm	NOUN
faba-173	81	9	usually	usually	ADV
faba-173	81	10	offer	offer	VERB
faba-173	81	11	and	and	CCONJ
faba-173	81	12	provide	provide	VERB
faba-173	81	13	many	many	ADJ
faba-173	81	14	other	other	ADJ
faba-173	81	15	professional	professional	ADJ
faba-173	81	16	services	service	NOUN
faba-173	81	17	to	to	ADP
faba-173	81	18	their	their	PRON
faba-173	81	19	clients	client	NOUN
faba-173	81	20	,	,	PUNCT
faba-173	81	21	such	such	ADJ
faba-173	81	22	as	as	ADP
faba-173	81	23	consultancy	consultancy	NOUN
faba-173	81	24	services	service	NOUN
faba-173	81	25	,	,	PUNCT
faba-173	81	26	accounting	accounting	NOUN
faba-173	81	27	,	,	PUNCT
faba-173	81	28	taxation	taxation	NOUN
faba-173	81	29	,	,	PUNCT
faba-173	81	30	etc	etc	X
faba-173	81	31	.	.	X
faba-173	82	1	since	since	SCONJ
faba-173	82	2	the	the	DET
faba-173	82	3	cost	cost	NOUN
faba-173	82	4	of	of	ADP
faba-173	82	5	the	the	DET
faba-173	82	6	audit	audit	NOUN
faba-173	82	7	engagement	engagement	NOUN
faba-173	82	8	factors	factor	NOUN
faba-173	82	9	in	in	ADP
faba-173	82	10	risk	risk	NOUN
faba-173	82	11	(	(	PUNCT
faba-173	82	12	beatty	beatty	PROPN
faba-173	82	13	1993	1993	NUM
faba-173	82	14	;	;	PUNCT
faba-173	82	15	bell	bell	PROPN
faba-173	82	16	et	et	PROPN
faba-173	82	17	al	al	PROPN
faba-173	82	18	.	.	PROPN
faba-173	82	19	2001	2001	NUM
faba-173	82	20	;	;	PUNCT
faba-173	82	21	simunic	simunic	PROPN
faba-173	82	22	1980	1980	NUM
faba-173	82	23	)	)	PUNCT
faba-173	82	24	,	,	PUNCT
faba-173	82	25	during	during	ADP
faba-173	82	26	periods	period	NOUN
faba-173	82	27	of	of	ADP
faba-173	82	28	economic	economic	ADJ
faba-173	82	29	instability	instability	NOUN
faba-173	82	30	,	,	PUNCT
faba-173	82	31	auditors	auditor	NOUN
faba-173	82	32	should	should	AUX
faba-173	82	33	design	design	VERB
faba-173	82	34	and	and	CCONJ
faba-173	82	35	conduct	conduct	VERB
faba-173	82	36	more	more	ADV
faba-173	82	37	extensive	extensive	ADJ
faba-173	82	38	audit	audit	NOUN
faba-173	82	39	procedures	procedure	NOUN
faba-173	82	40	,	,	PUNCT
faba-173	82	41	reducing	reduce	VERB
faba-173	82	42	the	the	DET
faba-173	82	43	audit	audit	NOUN
faba-173	82	44	risk	risk	NOUN
faba-173	82	45	to	to	ADP
faba-173	82	46	an	an	DET
faba-173	82	47	acceptably	acceptably	ADV
faba-173	82	48	low	low	ADJ
faba-173	82	49	level	level	NOUN
faba-173	82	50	.	.	PUNCT
faba-173	83	1	however	however	ADV
faba-173	83	2	,	,	PUNCT
faba-173	83	3	the	the	DET
faba-173	83	4	client	client	NOUN
faba-173	83	5	’s	’s	PART
faba-173	83	6	business	business	NOUN
faba-173	83	7	activities	activity	NOUN
faba-173	83	8	tend	tend	VERB
faba-173	83	9	to	to	PART
faba-173	83	10	be	be	AUX
faba-173	83	11	greater	great	ADJ
faba-173	83	12	during	during	ADP
faba-173	83	13	stable	stable	ADJ
faba-173	83	14	times	time	NOUN
faba-173	83	15	,	,	PUNCT
faba-173	83	16	offsetting	offset	VERB
faba-173	83	17	a	a	DET
faba-173	83	18	possible	possible	ADJ
faba-173	83	19	reduction	reduction	NOUN
faba-173	83	20	in	in	ADP
faba-173	83	21	audit	audit	NOUN
faba-173	83	22	fees	fee	NOUN
faba-173	83	23	.	.	PUNCT
faba-173	84	1	for	for	ADP
faba-173	84	2	example	example	NOUN
faba-173	84	3	,	,	PUNCT
faba-173	84	4	clients	client	NOUN
faba-173	84	5	may	may	AUX
faba-173	84	6	require	require	VERB
faba-173	84	7	consultancy	consultancy	NOUN
faba-173	84	8	services	service	NOUN
faba-173	84	9	to	to	PART
faba-173	84	10	expand	expand	VERB
faba-173	84	11	their	their	PRON
faba-173	84	12	business	business	NOUN
faba-173	84	13	.	.	PUNCT
faba-173	85	1	in	in	ADP
faba-173	85	2	this	this	DET
faba-173	85	3	view	view	NOUN
faba-173	85	4	,	,	PUNCT
faba-173	85	5	the	the	DET
faba-173	85	6	cost	cost	NOUN
faba-173	85	7	of	of	ADP
faba-173	85	8	the	the	DET
faba-173	85	9	audit	audit	NOUN
faba-173	85	10	tends	tend	VERB
faba-173	85	11	to	to	PART
faba-173	85	12	increase	increase	VERB
faba-173	85	13	to	to	PART
faba-173	85	14	compensate	compensate	VERB
faba-173	85	15	for	for	ADP
faba-173	85	16	the	the	DET
faba-173	85	17	additional	additional	ADJ
faba-173	85	18	audit	audit	NOUN
faba-173	85	19	risk	risk	NOUN
faba-173	85	20	in	in	ADP
faba-173	85	21	turbulent	turbulent	ADJ
faba-173	85	22	times	time	NOUN
faba-173	85	23	(	(	PUNCT
faba-173	85	24	dachevski	dachevski	ADJ
faba-173	85	25	and	and	CCONJ
faba-173	85	26	ackers	acker	NOUN
faba-173	85	27	2022	2022	NUM
faba-173	85	28	)	)	PUNCT
faba-173	85	29	,	,	PUNCT
faba-173	85	30	with	with	ADP
faba-173	85	31	auditors	auditor	NOUN
faba-173	85	32	incorporating	incorporate	VERB
faba-173	85	33	an	an	DET
faba-173	85	34	appropriate	appropriate	ADJ
faba-173	85	35	risk	risk	NOUN
faba-173	85	36	factor	factor	NOUN
faba-173	85	37	into	into	ADP
faba-173	85	38	their	their	PRON
faba-173	85	39	estimation	estimation	NOUN
faba-173	85	40	of	of	ADP
faba-173	85	41	audit	audit	NOUN
faba-173	85	42	fees	fee	NOUN
faba-173	85	43	.	.	PUNCT
faba-173	86	1	conversely	conversely	ADV
faba-173	86	2	,	,	PUNCT
faba-173	86	3	the	the	DET
faba-173	86	4	lower	low	ADJ
faba-173	86	5	audit	audit	NOUN
faba-173	86	6	risk	risk	NOUN
faba-173	86	7	associated	associate	VERB
faba-173	86	8	with	with	ADP
faba-173	86	9	stable	stable	ADJ
faba-173	86	10	economic	economic	ADJ
faba-173	86	11	conditions	condition	NOUN
faba-173	86	12	decreases	decrease	VERB
faba-173	86	13	the	the	DET
faba-173	86	14	cost	cost	NOUN
faba-173	86	15	of	of	ADP
faba-173	86	16	the	the	DET
faba-173	86	17	audit	audit	NOUN
faba-173	86	18	due	due	ADJ
faba-173	86	19	(	(	PUNCT
faba-173	86	20	dachevski	dachevski	ADJ
faba-173	86	21	and	and	CCONJ
faba-173	86	22	ackers	acker	NOUN
faba-173	86	23	2022	2022	NUM
faba-173	86	24	)	)	PUNCT
faba-173	86	25	.	.	PUNCT
faba-173	87	1	thus	thus	ADV
faba-173	87	2	,	,	PUNCT
faba-173	87	3	in	in	ADP
faba-173	87	4	stable	stable	ADJ
faba-173	87	5	times	time	NOUN
faba-173	87	6	,	,	PUNCT
faba-173	87	7	auditors	auditor	NOUN
faba-173	87	8	require	require	VERB
faba-173	87	9	lower	low	ADJ
faba-173	87	10	‘	'	PUNCT
faba-173	87	11	risk	risk	NOUN
faba-173	87	12	compensation	compensation	NOUN
faba-173	87	13	’	'	PUNCT
faba-173	87	14	,	,	PUNCT
faba-173	87	15	which	which	PRON
faba-173	87	16	reduces	reduce	VERB
faba-173	87	17	the	the	DET
faba-173	87	18	cost	cost	NOUN
faba-173	87	19	of	of	ADP
faba-173	87	20	the	the	DET
faba-173	87	21	audit	audit	NOUN
faba-173	87	22	.	.	PUNCT
faba-173	88	1	since	since	SCONJ
faba-173	88	2	the	the	DET
faba-173	88	3	level	level	NOUN
faba-173	88	4	of	of	ADP
faba-173	88	5	audit	audit	NOUN
faba-173	88	6	risk	risk	NOUN
faba-173	88	7	is	be	AUX
faba-173	88	8	directly	directly	ADV
faba-173	88	9	related	relate	VERB
faba-173	88	10	to	to	ADP
faba-173	88	11	the	the	DET
faba-173	88	12	audit	audit	NOUN
faba-173	88	13	procedures	procedure	NOUN
faba-173	88	14	performed	perform	VERB
faba-173	88	15	,	,	PUNCT
faba-173	88	16	the	the	PRON
faba-173	88	17	higher	high	ADJ
faba-173	88	18	the	the	DET
faba-173	88	19	audit	audit	NOUN
faba-173	88	20	risk	risk	NOUN
faba-173	88	21	,	,	PUNCT
faba-173	88	22	the	the	DET
faba-173	88	23	more	more	ADJ
faba-173	88	24	audit	audit	NOUN
faba-173	88	25	procedures	procedure	NOUN
faba-173	88	26	auditors	auditor	NOUN
faba-173	88	27	need	need	VERB
faba-173	88	28	to	to	PART
faba-173	88	29	design	design	VERB
faba-173	88	30	and	and	CCONJ
faba-173	88	31	conduct	conduct	VERB
faba-173	88	32	,	,	PUNCT
faba-173	88	33	to	to	PART
faba-173	88	34	reduce	reduce	VERB
faba-173	88	35	audit	audit	NOUN
faba-173	88	36	risk	risk	NOUN
faba-173	88	37	to	to	ADP
faba-173	88	38	an	an	DET
faba-173	88	39	acceptably	acceptably	ADV
faba-173	88	40	low	low	ADJ
faba-173	88	41	level	level	NOUN
faba-173	88	42	.	.	PUNCT
faba-173	89	1	auditors	auditor	NOUN
faba-173	89	2	therefore	therefore	ADV
faba-173	89	3	need	need	VERB
faba-173	89	4	to	to	PART
faba-173	89	5	do	do	VERB
faba-173	89	6	more	more	ADJ
faba-173	89	7	work	work	NOUN
faba-173	89	8	when	when	SCONJ
faba-173	89	9	conducting	conduct	VERB
faba-173	89	10	audit	audit	NOUN
faba-173	89	11	engagements	engagement	NOUN
faba-173	89	12	in	in	ADP
faba-173	89	13	turbulent	turbulent	ADJ
faba-173	89	14	times	time	NOUN
faba-173	89	15	,	,	PUNCT
faba-173	89	16	in	in	ADP
faba-173	89	17	turn	turn	NOUN
faba-173	89	18	,	,	PUNCT
faba-173	89	19	increasing	increase	VERB
faba-173	89	20	the	the	DET
faba-173	89	21	cost	cost	NOUN
faba-173	89	22	of	of	ADP
faba-173	89	23	the	the	DET
faba-173	89	24	audit	audit	NOUN
faba-173	89	25	.	.	PUNCT
faba-173	90	1	accordingly	accordingly	ADV
faba-173	90	2	,	,	PUNCT
faba-173	90	3	the	the	DET
faba-173	90	4	relationship	relationship	NOUN
faba-173	90	5	between	between	ADP
faba-173	90	6	the	the	DET
faba-173	90	7	audit	audit	NOUN
faba-173	90	8	profession	profession	NOUN
faba-173	90	9	and	and	CCONJ
faba-173	90	10	the	the	DET
faba-173	90	11	broader	broad	ADJ
faba-173	90	12	macroeconomic	macroeconomic	ADJ
faba-173	90	13	trends	trend	NOUN
faba-173	90	14	has	have	VERB
faba-173	90	15	a	a	DET
faba-173	90	16	direct	direct	ADJ
faba-173	90	17	impact	impact	NOUN
faba-173	90	18	on	on	ADP
faba-173	90	19	the	the	DET
faba-173	90	20	cost	cost	NOUN
faba-173	90	21	of	of	ADP
faba-173	90	22	the	the	DET
faba-173	90	23	audit	audit	NOUN
faba-173	90	24	.	.	PUNCT
faba-173	91	1	however	however	ADV
faba-173	91	2	,	,	PUNCT
faba-173	91	3	a	a	DET
faba-173	91	4	lower	low	ADJ
faba-173	91	5	cost	cost	NOUN
faba-173	91	6	audit	audit	NOUN
faba-173	91	7	engagement	engagement	NOUN
faba-173	91	8	does	do	AUX
faba-173	91	9	not	not	PART
faba-173	91	10	necessarily	necessarily	ADV
faba-173	91	11	imply	imply	VERB
faba-173	91	12	a	a	DET
faba-173	91	13	risky	risky	ADJ
faba-173	91	14	audit	audit	NOUN
faba-173	91	15	engagement	engagement	NOUN
faba-173	91	16	.	.	PUNCT
faba-173	92	1	the	the	DET
faba-173	92	2	cost	cost	NOUN
faba-173	92	3	of	of	ADP
faba-173	92	4	the	the	DET
faba-173	92	5	audit	audit	NOUN
faba-173	92	6	engagement	engagement	NOUN
faba-173	92	7	reflects	reflect	VERB
faba-173	92	8	how	how	SCONJ
faba-173	92	9	the	the	DET
faba-173	92	10	audit	audit	NOUN
faba-173	92	11	firm	firm	NOUN
faba-173	92	12	has	have	AUX
faba-173	92	13	used	use	VERB
faba-173	92	14	its	its	PRON
faba-173	92	15	resources	resource	NOUN
faba-173	92	16	to	to	PART
faba-173	92	17	conduct	conduct	VERB
faba-173	92	18	the	the	DET
faba-173	92	19	audit	audit	NOUN
faba-173	92	20	,	,	PUNCT
faba-173	92	21	i.e.	i.e.	X
faba-173	92	22	how	how	SCONJ
faba-173	92	23	the	the	DET
faba-173	92	24	audit	audit	NOUN
faba-173	92	25	was	be	AUX
faba-173	92	26	planned	plan	VERB
faba-173	92	27	,	,	PUNCT
faba-173	92	28	under	under	ADP
faba-173	92	29	what	what	DET
faba-173	92	30	conditions	condition	NOUN
faba-173	92	31	and	and	CCONJ
faba-173	92	32	circumstances	circumstance	NOUN
faba-173	92	33	it	it	PRON
faba-173	92	34	was	be	AUX
faba-173	92	35	conducted	conduct	VERB
faba-173	92	36	,	,	PUNCT
faba-173	92	37	etc	etc	X
faba-173	92	38	.	.	X
faba-173	93	1	this	this	PRON
faba-173	93	2	means	mean	VERB
faba-173	93	3	that	that	SCONJ
faba-173	93	4	audit	audit	NOUN
faba-173	93	5	fees	fee	NOUN
faba-173	93	6	should	should	AUX
faba-173	93	7	be	be	AUX
faba-173	93	8	determined	determine	VERB
faba-173	93	9	based	base	VERB
faba-173	93	10	on	on	ADP
faba-173	93	11	the	the	DET
faba-173	93	12	extent	extent	NOUN
faba-173	93	13	of	of	ADP
faba-173	93	14	work	work	NOUN
faba-173	93	15	conducted	conduct	VERB
faba-173	93	16	by	by	ADP
faba-173	93	17	auditors	auditor	NOUN
faba-173	93	18	,	,	PUNCT
faba-173	93	19	the	the	DET
faba-173	93	20	hours	hour	NOUN
faba-173	93	21	spent	spend	VERB
faba-173	93	22	,	,	PUNCT
faba-173	93	23	and	and	CCONJ
faba-173	93	24	the	the	DET
faba-173	93	25	resources	resource	NOUN
faba-173	93	26	deployed	deploy	VERB
faba-173	93	27	.	.	PUNCT
faba-173	94	1	any	any	DET
faba-173	94	2	misalignment	misalignment	NOUN
faba-173	94	3	between	between	ADP
faba-173	94	4	the	the	DET
faba-173	94	5	cost	cost	NOUN
faba-173	94	6	of	of	ADP
faba-173	94	7	an	an	DET
faba-173	94	8	audit	audit	NOUN
faba-173	94	9	engagement	engagement	NOUN
faba-173	94	10	,	,	PUNCT
faba-173	94	11	the	the	DET
faba-173	94	12	audit	audit	NOUN
faba-173	94	13	quality	quality	NOUN
faba-173	94	14	factors	factor	NOUN
faba-173	94	15	and	and	CCONJ
faba-173	94	16	their	their	PRON
faba-173	94	17	determinants	determinant	NOUN
faba-173	94	18	,	,	PUNCT
faba-173	94	19	may	may	AUX
faba-173	94	20	indicate	indicate	VERB
faba-173	94	21	a	a	DET
faba-173	94	22	risky	risky	ADJ
faba-173	94	23	audit	audit	NOUN
faba-173	94	24	engagement	engagement	NOUN
faba-173	94	25	,	,	PUNCT
faba-173	94	26	with	with	ADP
faba-173	94	27	resultant	resultant	NOUN
faba-173	94	28	dubious	dubious	ADJ
faba-173	94	29	audit	audit	NOUN
faba-173	94	30	quality	quality	NOUN
faba-173	94	31	.	.	PUNCT
faba-173	95	1	proper	proper	ADJ
faba-173	95	2	segregation	segregation	NOUN
faba-173	95	3	of	of	ADP
faba-173	95	4	duties	duty	NOUN
faba-173	95	5	and	and	CCONJ
faba-173	95	6	responsibilities	responsibility	NOUN
faba-173	95	7	between	between	ADP
faba-173	95	8	auditors	auditor	NOUN
faba-173	95	9	and	and	CCONJ
faba-173	95	10	their	their	PRON
faba-173	95	11	clients	client	NOUN
faba-173	95	12	in	in	ADP
faba-173	95	13	relation	relation	NOUN
faba-173	95	14	to	to	ADP
faba-173	95	15	the	the	DET
faba-173	95	16	preparation	preparation	NOUN
faba-173	95	17	of	of	ADP
faba-173	95	18	the	the	DET
faba-173	95	19	financial	financial	ADJ
faba-173	95	20	statements	statement	NOUN
faba-173	95	21	,	,	PUNCT
faba-173	95	22	contribute	contribute	VERB
faba-173	95	23	to	to	ADP
faba-173	95	24	achieving	achieve	VERB
faba-173	95	25	high	high	ADJ
faba-173	95	26	audit	audit	NOUN
faba-173	95	27	quality	quality	NOUN
faba-173	95	28	(	(	PUNCT
faba-173	95	29	antipova	antipova	PROPN
faba-173	95	30	2018	2018	NUM
faba-173	95	31	)	)	PUNCT
faba-173	95	32	.	.	PUNCT
faba-173	96	1	however	however	ADV
faba-173	96	2	,	,	PUNCT
faba-173	96	3	as	as	ADP
faba-173	96	4	in	in	ADP
faba-173	96	5	established	established	ADJ
faba-173	96	6	commercial	commercial	ADJ
faba-173	96	7	practices	practice	NOUN
faba-173	96	8	,	,	PUNCT
faba-173	96	9	auditors	auditor	NOUN
faba-173	96	10	should	should	AUX
faba-173	96	11	agree	agree	VERB
faba-173	96	12	the	the	DET
faba-173	96	13	terms	term	NOUN
faba-173	96	14	under	under	ADP
faba-173	96	15	which	which	PRON
faba-173	96	16	they	they	PRON
faba-173	96	17	will	will	AUX
faba-173	96	18	provide	provide	VERB
faba-173	96	19	the	the	DET
faba-173	96	20	audit	audit	NOUN
faba-173	96	21	service	service	NOUN
faba-173	96	22	,	,	PUNCT
faba-173	96	23	including	include	VERB
faba-173	96	24	the	the	DET
faba-173	96	25	cost	cost	NOUN
faba-173	96	26	,	,	PUNCT
faba-173	96	27	with	with	ADP
faba-173	96	28	their	their	PRON
faba-173	96	29	client	client	NOUN
faba-173	96	30	.	.	PUNCT
faba-173	97	1	incorrectly	incorrectly	ADV
faba-173	97	2	understanding	understand	VERB
faba-173	97	3	the	the	DET
faba-173	97	4	auditor	auditor	NOUN
faba-173	97	5	’s	’s	PART
faba-173	97	6	role	role	NOUN
faba-173	97	7	and	and	CCONJ
faba-173	97	8	responsibilities	responsibility	NOUN
faba-173	97	9	,	,	PUNCT
faba-173	97	10	is	be	AUX
faba-173	97	11	a	a	DET
faba-173	97	12	key	key	ADJ
faba-173	97	13	contributor	contributor	NOUN
faba-173	97	14	to	to	ADP
faba-173	97	15	the	the	DET
faba-173	97	16	audit	audit	NOUN
faba-173	97	17	expectation	expectation	NOUN
faba-173	97	18	gap	gap	NOUN
faba-173	97	19	(	(	PUNCT
faba-173	97	20	gros	gro	NOUN
faba-173	97	21	and	and	CCONJ
faba-173	97	22	worret	worret	ADJ
faba-173	97	23	2014	2014	NUM
faba-173	97	24	;	;	PUNCT
faba-173	97	25	velte	velte	NOUN
faba-173	97	26	and	and	CCONJ
faba-173	97	27	freidank	freidank	ADJ
faba-173	97	28	2015	2015	NUM
faba-173	97	29	)	)	PUNCT
faba-173	97	30	.	.	PUNCT
faba-173	98	1	the	the	DET
faba-173	98	2	international	international	ADJ
faba-173	98	3	standards	standard	NOUN
faba-173	98	4	on	on	ADP
faba-173	98	5	auditing	auditing	NOUN
faba-173	98	6	(	(	PUNCT
faba-173	98	7	isas	isa	NOUN
faba-173	98	8	)	)	PUNCT
faba-173	98	9	do	do	AUX
faba-173	98	10	not	not	PART
faba-173	98	11	precisely	precisely	ADV
faba-173	98	12	define	define	VERB
faba-173	98	13	the	the	DET
faba-173	98	14	phenomenon	phenomenon	NOUN
faba-173	98	15	called	call	VERB
faba-173	98	16	the	the	DET
faba-173	98	17	audit	audit	NOUN
faba-173	98	18	expectation	expectation	NOUN
faba-173	98	19	gap	gap	NOUN
faba-173	98	20	.	.	PUNCT
faba-173	99	1	porter	porter	NOUN
faba-173	99	2	(	(	PUNCT
faba-173	99	3	1993	1993	NUM
faba-173	99	4	)	)	PUNCT
faba-173	99	5	suggests	suggest	VERB
faba-173	99	6	that	that	SCONJ
faba-173	99	7	the	the	DET
faba-173	99	8	audit	audit	NOUN
faba-173	99	9	expectation	expectation	NOUN
faba-173	99	10	gap	gap	NOUN
faba-173	99	11	represents	represent	VERB
faba-173	99	12	the	the	DET
faba-173	99	13	difference	difference	NOUN
faba-173	99	14	between	between	ADP
faba-173	99	15	what	what	PRON
faba-173	99	16	society	society	NOUN
faba-173	99	17	expects	expect	VERB
faba-173	99	18	from	from	ADP
faba-173	99	19	auditors	auditor	NOUN
faba-173	99	20	and	and	CCONJ
faba-173	99	21	their	their	PRON
faba-173	99	22	actual	actual	ADJ
faba-173	99	23	performance	performance	NOUN
faba-173	99	24	.	.	PUNCT
faba-173	100	1	porter	porter	NOUN
faba-173	100	2	(	(	PUNCT
faba-173	100	3	1993	1993	NUM
faba-173	100	4	)	)	PUNCT
faba-173	100	5	explains	explain	VERB
faba-173	100	6	that	that	SCONJ
faba-173	100	7	the	the	DET
faba-173	100	8	audit	audit	NOUN
faba-173	100	9	expectation	expectation	NOUN
faba-173	100	10	gap	gap	NOUN
faba-173	100	11	consists	consist	VERB
faba-173	100	12	of	of	ADP
faba-173	100	13	two	two	NUM
faba-173	100	14	components	component	NOUN
faba-173	100	15	,	,	PUNCT
faba-173	100	16	namely	namely	ADV
faba-173	100	17	,	,	PUNCT
faba-173	100	18	the	the	DET
faba-173	100	19	reasonableness	reasonableness	NOUN
faba-173	100	20	gap	gap	NOUN
faba-173	100	21	,	,	PUNCT
faba-173	100	22	which	which	PRON
faba-173	100	23	describes	describe	VERB
faba-173	100	24	society	society	NOUN
faba-173	100	25	’s	’s	PART
faba-173	100	26	expectation	expectation	NOUN
faba-173	100	27	regarding	regard	VERB
faba-173	100	28	audit	audit	NOUN
faba-173	100	29	performance	performance	NOUN
faba-173	100	30	;	;	PUNCT
faba-173	100	31	and	and	CCONJ
faba-173	100	32	the	the	DET
faba-173	100	33	performance	performance	NOUN
faba-173	100	34	gap	gap	NOUN
faba-173	100	35	,	,	PUNCT
faba-173	100	36	which	which	PRON
faba-173	100	37	describes	describe	VERB
faba-173	100	38	the	the	DET
faba-173	100	39	audit	audit	NOUN
faba-173	100	40	performance	performance	NOUN
faba-173	100	41	.	.	PUNCT
faba-173	101	1	the	the	DET
faba-173	101	2	audit	audit	NOUN
faba-173	101	3	expectation	expectation	NOUN
faba-173	101	4	gap	gap	NOUN
faba-173	101	5	results	result	NOUN
faba-173	101	6	from	from	ADP
faba-173	101	7	society	society	NOUN
faba-173	101	8	’s	’s	PART
faba-173	101	9	different	different	ADJ
faba-173	101	10	perception	perception	NOUN
faba-173	101	11	of	of	ADP
faba-173	101	12	the	the	DET
faba-173	101	13	auditors	auditor	NOUN
faba-173	101	14	’	’	PART
faba-173	101	15	role	role	NOUN
faba-173	101	16	,	,	PUNCT
faba-173	101	17	when	when	SCONJ
faba-173	101	18	compared	compare	VERB
faba-173	101	19	with	with	ADP
faba-173	101	20	their	their	PRON
faba-173	101	21	actual	actual	ADJ
faba-173	101	22	responsibilities	responsibility	NOUN
faba-173	101	23	(	(	PUNCT
faba-173	101	24	maroun	maroun	PROPN
faba-173	101	25	and	and	CCONJ
faba-173	101	26	atkins	atkins	PROPN
faba-173	101	27	2014	2014	NUM
faba-173	101	28	)	)	PUNCT
faba-173	101	29	.	.	PUNCT
faba-173	102	1	failure	failure	NOUN
faba-173	102	2	to	to	PART
faba-173	102	3	correctly	correctly	ADV
faba-173	102	4	understand	understand	VERB
faba-173	102	5	the	the	DET
faba-173	102	6	aim	aim	NOUN
faba-173	102	7	and	and	CCONJ
faba-173	102	8	purpose	purpose	NOUN
faba-173	102	9	of	of	ADP
faba-173	102	10	the	the	DET
faba-173	102	11	audit	audit	NOUN
faba-173	102	12	may	may	AUX
faba-173	102	13	result	result	VERB
faba-173	102	14	in	in	ADP
faba-173	102	15	different	different	ADJ
faba-173	102	16	expectations	expectation	NOUN
faba-173	102	17	of	of	ADP
faba-173	102	18	the	the	DET
faba-173	102	19	audit	audit	NOUN
faba-173	102	20	work	work	NOUN
faba-173	102	21	performed	perform	VERB
faba-173	102	22	(	(	PUNCT
faba-173	102	23	kusaila	kusaila	PROPN
faba-173	102	24	2017	2017	NUM
faba-173	102	25	)	)	PUNCT
faba-173	102	26	,	,	PUNCT
faba-173	102	27	with	with	ADP
faba-173	102	28	different	different	ADJ
faba-173	102	29	stakeholders	stakeholder	NOUN
faba-173	102	30	having	have	VERB
faba-173	102	31	diverse	diverse	ADJ
faba-173	102	32	views	view	NOUN
faba-173	102	33	on	on	ADP
faba-173	102	34	the	the	DET
faba-173	102	35	purpose	purpose	NOUN
faba-173	102	36	of	of	ADP
faba-173	102	37	the	the	DET
faba-173	102	38	financial	financial	ADJ
faba-173	102	39	statement	statement	NOUN
faba-173	102	40	audit	audit	NOUN
faba-173	102	41	,	,	PUNCT
faba-173	102	42	without	without	ADP
faba-173	102	43	appropriately	appropriately	ADV
faba-173	102	44	differentiating	differentiate	VERB
faba-173	102	45	between	between	ADP
faba-173	102	46	the	the	DET
faba-173	102	47	responsibilities	responsibility	NOUN
faba-173	102	48	of	of	ADP
faba-173	102	49	auditors	auditor	NOUN
faba-173	102	50	and	and	CCONJ
faba-173	102	51	those	those	PRON
faba-173	102	52	of	of	ADP
faba-173	102	53	their	their	PRON
faba-173	102	54	clients	client	NOUN
faba-173	102	55	.	.	PUNCT
faba-173	103	1	similarly	similarly	ADV
faba-173	103	2	,	,	PUNCT
faba-173	103	3	maroun	maroun	PROPN
faba-173	103	4	and	and	CCONJ
faba-173	103	5	atkins	atkins	PROPN
faba-173	103	6	(	(	PUNCT
faba-173	103	7	2014	2014	NUM
faba-173	103	8	)	)	PUNCT
faba-173	103	9	explain	explain	VERB
faba-173	103	10	that	that	SCONJ
faba-173	103	11	the	the	DET
faba-173	103	12	public	public	ADJ
faba-173	103	13	confusion	confusion	NOUN
faba-173	103	14	about	about	ADP
faba-173	103	15	the	the	DET
faba-173	103	16	aim	aim	NOUN
faba-173	103	17	of	of	ADP
faba-173	103	18	the	the	DET
faba-173	103	19	audit	audit	NOUN
faba-173	103	20	,	,	PUNCT
faba-173	103	21	results	result	VERB
faba-173	103	22	from	from	ADP
faba-173	103	23	the	the	DET
faba-173	103	24	public	public	NOUN
faba-173	103	25	not	not	PART
faba-173	103	26	properly	properly	ADV
faba-173	103	27	distinguishing	distinguish	VERB
faba-173	103	28	between	between	ADP
faba-173	103	29	the	the	DET
faba-173	103	30	responsibilities	responsibility	NOUN
faba-173	103	31	of	of	ADP
faba-173	103	32	auditors	auditor	NOUN
faba-173	103	33	and	and	CCONJ
faba-173	103	34	those	those	PRON
faba-173	103	35	charged	charge	VERB
faba-173	103	36	with	with	ADP
faba-173	103	37	governance	governance	NOUN
faba-173	103	38	(	(	PUNCT
faba-173	103	39	usually	usually	ADV
faba-173	103	40	the	the	DET
faba-173	103	41	board	board	NOUN
faba-173	103	42	of	of	ADP
faba-173	103	43	directors	director	NOUN
faba-173	103	44	)	)	PUNCT
faba-173	103	45	,	,	PUNCT
faba-173	103	46	who	who	PRON
faba-173	103	47	are	be	AUX
faba-173	103	48	actually	actually	ADV
faba-173	103	49	responsible	responsible	ADJ
faba-173	103	50	for	for	ADP
faba-173	103	51	preparing	prepare	VERB
faba-173	103	52	the	the	DET
faba-173	103	53	financial	financial	ADJ
faba-173	103	54	statements	statement	NOUN
faba-173	103	55	submitted	submit	VERB
faba-173	103	56	for	for	ADP
faba-173	103	57	auditing	audit	VERB
faba-173	103	58	.	.	PUNCT
faba-173	104	1	recognising	recognise	VERB
faba-173	104	2	the	the	DET
faba-173	104	3	different	different	ADJ
faba-173	104	4	roles	role	NOUN
faba-173	104	5	and	and	CCONJ
faba-173	104	6	responsibilities	responsibility	NOUN
faba-173	104	7	of	of	ADP
faba-173	104	8	auditors	auditor	NOUN
faba-173	104	9	and	and	CCONJ
faba-173	104	10	their	their	PRON
faba-173	104	11	clients	client	NOUN
faba-173	104	12	,	,	PUNCT
faba-173	104	13	is	be	AUX
faba-173	104	14	crucial	crucial	ADJ
faba-173	104	15	to	to	ADP
faba-173	104	16	understanding	understand	VERB
faba-173	104	17	the	the	DET
faba-173	104	18	audit	audit	NOUN
faba-173	104	19	process	process	NOUN
faba-173	104	20	(	(	PUNCT
faba-173	104	21	velte	velte	NOUN
faba-173	104	22	and	and	CCONJ
faba-173	104	23	freidank	freidank	ADJ
faba-173	104	24	2015	2015	NUM
faba-173	104	25	)	)	PUNCT
faba-173	104	26	.	.	PUNCT
faba-173	105	1	the	the	DET
faba-173	105	2	purpose	purpose	NOUN
faba-173	105	3	of	of	ADP
faba-173	105	4	the	the	DET
faba-173	105	5	audit	audit	NOUN
faba-173	105	6	during	during	ADP
faba-173	105	7	the	the	DET
faba-173	105	8	financial	financial	ADJ
faba-173	105	9	reporting	reporting	NOUN
faba-173	105	10	process	process	NOUN
faba-173	105	11	of	of	ADP
faba-173	105	12	any	any	DET
faba-173	105	13	client	client	NOUN
faba-173	105	14	,	,	PUNCT
faba-173	105	15	is	be	AUX
faba-173	105	16	not	not	PART
faba-173	105	17	to	to	PART
faba-173	105	18	create	create	VERB
faba-173	105	19	financial	financial	ADJ
faba-173	105	20	data	datum	NOUN
faba-173	105	21	or	or	CCONJ
faba-173	105	22	information	information	NOUN
faba-173	105	23	about	about	ADP
faba-173	105	24	the	the	DET
faba-173	105	25	business	business	NOUN
faba-173	105	26	operations	operation	NOUN
faba-173	105	27	(	(	PUNCT
faba-173	105	28	velte	velte	NOUN
faba-173	105	29	and	and	CCONJ
faba-173	105	30	freidank	freidank	ADJ
faba-173	105	31	2015	2015	NUM
faba-173	105	32	)	)	PUNCT
faba-173	105	33	,	,	PUNCT
faba-173	105	34	but	but	CCONJ
faba-173	105	35	rather	rather	ADV
faba-173	105	36	to	to	PART
faba-173	105	37	attest	attest	VERB
faba-173	105	38	to	to	ADP
faba-173	105	39	the	the	DET
faba-173	105	40	veracity	veracity	NOUN
faba-173	105	41	of	of	ADP
faba-173	105	42	the	the	DET
faba-173	105	43	financial	financial	ADJ
faba-173	105	44	disclosures	disclosure	NOUN
faba-173	105	45	.	.	PUNCT
faba-173	106	1	auditors	auditor	NOUN
faba-173	106	2	are	be	AUX
faba-173	106	3	independent	independent	ADJ
faba-173	106	4	of	of	ADP
faba-173	106	5	their	their	PRON
faba-173	106	6	clients	client	NOUN
faba-173	106	7	(	(	PUNCT
faba-173	106	8	saha	saha	PROPN
faba-173	106	9	and	and	CCONJ
faba-173	106	10	roy	roy	PROPN
faba-173	106	11	2016	2016	NUM
faba-173	106	12	)	)	PUNCT
faba-173	106	13	.	.	PUNCT
faba-173	107	1	the	the	DET
faba-173	107	2	auditor	auditor	NOUN
faba-173	107	3	’s	’s	PART
faba-173	107	4	role	role	NOUN
faba-173	107	5	is	be	AUX
faba-173	107	6	to	to	PART
faba-173	107	7	provide	provide	VERB
faba-173	107	8	reasonable	reasonable	ADJ
faba-173	107	9	assurance	assurance	NOUN
faba-173	107	10	,	,	PUNCT
faba-173	107	11	expressed	express	VERB
faba-173	107	12	as	as	ADP
faba-173	107	13	an	an	DET
faba-173	107	14	opinion	opinion	NOUN
faba-173	107	15	in	in	ADP
faba-173	107	16	an	an	DET
faba-173	107	17	independent	independent	ADJ
faba-173	107	18	auditor	auditor	NOUN
faba-173	107	19	’s	’s	PART
faba-173	107	20	report	report	NOUN
faba-173	107	21	,	,	PUNCT
faba-173	107	22	about	about	ADP
faba-173	107	23	the	the	DET
faba-173	107	24	fairness	fairness	NOUN
faba-173	107	25	and	and	CCONJ
faba-173	107	26	objectivity	objectivity	NOUN
faba-173	107	27	of	of	ADP
faba-173	107	28	their	their	PRON
faba-173	107	29	client	client	NOUN
faba-173	107	30	’s	’s	PART
faba-173	107	31	financial	financial	ADJ
faba-173	107	32	statements	statement	NOUN
faba-173	107	33	,	,	PUNCT
faba-173	107	34	in	in	ADP
faba-173	107	35	all	all	DET
faba-173	107	36	material	material	NOUN
faba-173	107	37	respects	respect	NOUN
faba-173	107	38	,	,	PUNCT
faba-173	107	39	under	under	ADP
faba-173	107	40	the	the	DET
faba-173	107	41	accepted	accept	VERB
faba-173	107	42	financial	financial	ADJ
faba-173	107	43	reporting	reporting	NOUN
faba-173	107	44	framework	framework	NOUN
faba-173	107	45	(	(	PUNCT
faba-173	107	46	fiolleau	fiolleau	NOUN
faba-173	107	47	et	et	PROPN
faba-173	107	48	al	al	PROPN
faba-173	107	49	.	.	PROPN
faba-173	107	50	2013	2013	NUM
faba-173	107	51	;	;	PUNCT
faba-173	107	52	marx	marx	PROPN
faba-173	107	53	2009	2009	NUM
faba-173	107	54	;	;	PUNCT
faba-173	107	55	tepalagul	tepalagul	NOUN
faba-173	107	56	and	and	CCONJ
faba-173	107	57	lin	lin	PROPN
faba-173	107	58	2015	2015	NUM
faba-173	107	59	;	;	PUNCT
faba-173	107	60	international	international	PROPN
faba-173	107	61	federation	federation	PROPN
faba-173	107	62	of	of	ADP
faba-173	107	63	accountants	accountant	NOUN
faba-173	107	64	2009	2009	NUM
faba-173	107	65	)	)	PUNCT
faba-173	107	66	.	.	PUNCT
faba-173	108	1	these	these	DET
faba-173	108	2	differences	difference	NOUN
faba-173	108	3	in	in	ADP
faba-173	108	4	perceptions	perception	NOUN
faba-173	108	5	about	about	ADP
faba-173	108	6	the	the	DET
faba-173	108	7	role	role	NOUN
faba-173	108	8	of	of	ADP
faba-173	108	9	the	the	DET
faba-173	108	10	auditors	auditor	NOUN
faba-173	108	11	highlight	highlight	VERB
faba-173	108	12	the	the	DET
faba-173	108	13	difference	difference	NOUN
faba-173	108	14	in	in	ADP
faba-173	108	15	expectations	expectation	NOUN
faba-173	108	16	of	of	ADP
faba-173	108	17	the	the	DET
faba-173	108	18	audit	audit	NOUN
faba-173	108	19	services	service	NOUN
faba-173	108	20	provided	provide	VERB
faba-173	108	21	(	(	PUNCT
faba-173	108	22	kusaila	kusaila	PROPN
faba-173	108	23	2017	2017	NUM
faba-173	108	24	)	)	PUNCT
faba-173	108	25	.	.	PUNCT
faba-173	109	1	on	on	ADP
faba-173	109	2	the	the	DET
faba-173	109	3	one	one	NUM
faba-173	109	4	hand	hand	NOUN
faba-173	109	5	,	,	PUNCT
faba-173	109	6	the	the	DET
faba-173	109	7	public	public	NOUN
faba-173	109	8	may	may	AUX
faba-173	109	9	expect	expect	VERB
faba-173	109	10	auditors	auditor	NOUN
faba-173	109	11	to	to	PART
faba-173	109	12	guarantee	guarantee	VERB
faba-173	109	13	the	the	DET
faba-173	109	14	correctness	correctness	NOUN
faba-173	109	15	of	of	ADP
faba-173	109	16	all	all	DET
faba-173	109	17	financial	financial	ADJ
faba-173	109	18	transactions	transaction	NOUN
faba-173	109	19	reflected	reflect	VERB
faba-173	109	20	in	in	ADP
faba-173	109	21	the	the	DET
faba-173	109	22	financial	financial	ADJ
faba-173	109	23	statements	statement	NOUN
faba-173	109	24	.	.	PUNCT
faba-173	110	1	on	on	ADP
faba-173	110	2	the	the	DET
faba-173	110	3	other	other	ADJ
faba-173	110	4	hand	hand	NOUN
faba-173	110	5	,	,	PUNCT
faba-173	110	6	given	give	VERB
faba-173	110	7	the	the	DET
faba-173	110	8	inherent	inherent	ADJ
faba-173	110	9	limitations	limitation	NOUN
faba-173	110	10	of	of	ADP
faba-173	110	11	an	an	DET
faba-173	110	12	audit	audit	NOUN
faba-173	110	13	,	,	PUNCT
faba-173	110	14	auditors	auditor	NOUN
faba-173	110	15	can	can	AUX
faba-173	110	16	only	only	ADV
faba-173	110	17	provide	provide	VERB
faba-173	110	18	reasonable	reasonable	ADJ
faba-173	110	19	,	,	PUNCT
faba-173	110	20	but	but	CCONJ
faba-173	110	21	not	not	PART
faba-173	110	22	absolute	absolute	ADJ
faba-173	110	23	assurance	assurance	NOUN
faba-173	110	24	,	,	PUNCT
faba-173	110	25	about	about	ADP
faba-173	110	26	the	the	DET
faba-173	110	27	fairness	fairness	NOUN
faba-173	110	28	and	and	CCONJ
faba-173	110	29	objectivity	objectivity	NOUN
faba-173	110	30	of	of	ADP
faba-173	110	31	the	the	DET
faba-173	110	32	financial	financial	ADJ
faba-173	110	33	statements	statement	NOUN
faba-173	110	34	,	,	PUNCT
faba-173	110	35	and	and	CCONJ
faba-173	110	36	about	about	ADP
faba-173	110	37	whether	whether	SCONJ
faba-173	110	38	they	they	PRON
faba-173	110	39	have	have	AUX
faba-173	110	40	been	be	AUX
faba-173	110	41	prepared	prepare	VERB
faba-173	110	42	in	in	ADP
faba-173	110	43	all	all	DET
faba-173	110	44	material	material	NOUN
faba-173	110	45	respects	respect	NOUN
faba-173	110	46	according	accord	VERB
faba-173	110	47	to	to	ADP
faba-173	110	48	the	the	DET
faba-173	110	49	appropriate	appropriate	ADJ
faba-173	110	50	financial	financial	ADJ
faba-173	110	51	reporting	reporting	NOUN
faba-173	110	52	standards	standard	NOUN
faba-173	110	53	(	(	PUNCT
faba-173	110	54	velte	velte	NOUN
faba-173	110	55	and	and	CCONJ
faba-173	110	56	freidank	freidank	ADJ
faba-173	110	57	2015	2015	NUM
faba-173	110	58	)	)	PUNCT
faba-173	110	59	.	.	PUNCT
faba-173	111	1	darko	darko	PROPN
faba-173	111	2	dachevski	dachevski	PROPN
faba-173	111	3	and	and	CCONJ
faba-173	111	4	barry	barry	PROPN
faba-173	111	5	ackers	acker	NOUN
faba-173	111	6	/	/	SYM
faba-173	111	7	finance	finance	NOUN
faba-173	111	8	,	,	PUNCT
faba-173	111	9	accounting	accounting	NOUN
faba-173	111	10	and	and	CCONJ
faba-173	111	11	business	business	NOUN
faba-173	111	12	analysis	analysis	NOUN
faba-173	111	13	,	,	PUNCT
faba-173	111	14	volume	volume	NOUN
faba-173	111	15	6	6	NUM
faba-173	111	16	,	,	PUNCT
faba-173	111	17	issue	issue	NOUN
faba-173	111	18	1	1	NUM
faba-173	111	19	,	,	PUNCT
faba-173	111	20	2024	2024	NUM
faba-173	111	21	16	16	NUM
faba-173	111	22	the	the	DET
faba-173	111	23	public	public	NOUN
faba-173	111	24	may	may	AUX
faba-173	111	25	be	be	AUX
faba-173	111	26	under	under	ADP
faba-173	111	27	the	the	DET
faba-173	111	28	misconception	misconception	NOUN
faba-173	111	29	that	that	SCONJ
faba-173	111	30	auditors	auditor	NOUN
faba-173	111	31	are	be	AUX
faba-173	111	32	responsible	responsible	ADJ
faba-173	111	33	for	for	ADP
faba-173	111	34	the	the	DET
faba-173	111	35	preparation	preparation	NOUN
faba-173	111	36	of	of	ADP
faba-173	111	37	the	the	DET
faba-173	111	38	audited	audit	VERB
faba-173	111	39	financial	financial	ADJ
faba-173	111	40	statements	statement	NOUN
faba-173	111	41	and	and	CCONJ
faba-173	111	42	expect	expect	VERB
faba-173	111	43	to	to	PART
faba-173	111	44	receive	receive	VERB
faba-173	111	45	assurance	assurance	NOUN
faba-173	111	46	that	that	PRON
faba-173	111	47	all	all	DET
faba-173	111	48	the	the	DET
faba-173	111	49	client	client	NOUN
faba-173	111	50	’s	’s	PART
faba-173	111	51	financial	financial	ADJ
faba-173	111	52	transactions	transaction	NOUN
faba-173	111	53	are	be	AUX
faba-173	111	54	correct	correct	ADJ
faba-173	111	55	in	in	ADP
faba-173	111	56	every	every	DET
faba-173	111	57	respect	respect	NOUN
faba-173	111	58	(	(	PUNCT
faba-173	111	59	kusaila	kusaila	NOUN
faba-173	111	60	2017	2017	NUM
faba-173	111	61	)	)	PUNCT
faba-173	111	62	.	.	PUNCT
faba-173	112	1	however	however	ADV
faba-173	112	2	,	,	PUNCT
faba-173	112	3	recent	recent	ADJ
faba-173	112	4	high	high	ADJ
faba-173	112	5	-	-	PUNCT
faba-173	112	6	profile	profile	NOUN
faba-173	112	7	financial	financial	ADJ
faba-173	112	8	reporting	reporting	NOUN
faba-173	112	9	scandals	scandal	NOUN
faba-173	112	10	at	at	ADP
faba-173	112	11	pies	pie	NOUN
faba-173	112	12	have	have	AUX
faba-173	112	13	had	have	VERB
faba-173	112	14	a	a	DET
faba-173	112	15	devastating	devastating	ADJ
faba-173	112	16	impact	impact	NOUN
faba-173	112	17	on	on	ADP
faba-173	112	18	the	the	DET
faba-173	112	19	credibility	credibility	NOUN
faba-173	112	20	of	of	ADP
faba-173	112	21	the	the	DET
faba-173	112	22	global	global	ADJ
faba-173	112	23	audit	audit	NOUN
faba-173	112	24	profession	profession	NOUN
faba-173	112	25	,	,	PUNCT
faba-173	112	26	prompting	prompt	VERB
faba-173	112	27	fundamental	fundamental	ADJ
faba-173	112	28	changes	change	NOUN
faba-173	112	29	to	to	ADP
faba-173	112	30	legislation	legislation	NOUN
faba-173	112	31	around	around	ADP
faba-173	112	32	the	the	DET
faba-173	112	33	world	world	NOUN
faba-173	112	34	aimed	aim	VERB
faba-173	112	35	at	at	ADP
faba-173	112	36	improving	improve	VERB
faba-173	112	37	the	the	DET
faba-173	112	38	way	way	NOUN
faba-173	112	39	audit	audit	NOUN
faba-173	112	40	firm	firm	ADJ
faba-173	112	41	conduct	conduct	NOUN
faba-173	112	42	is	be	AUX
faba-173	112	43	regulated	regulate	VERB
faba-173	112	44	(	(	PUNCT
faba-173	112	45	centre	centre	NOUN
faba-173	112	46	for	for	ADP
faba-173	112	47	financial	financial	ADJ
faba-173	112	48	reporting	reporting	NOUN
faba-173	112	49	reform	reform	NOUN
faba-173	112	50	2016	2016	NUM
faba-173	112	51	;	;	PUNCT
faba-173	112	52	gheorghe	gheorghe	NOUN
faba-173	112	53	2011	2011	NUM
faba-173	112	54	;	;	PUNCT
faba-173	112	55	leidner	leidner	NOUN
faba-173	112	56	and	and	CCONJ
faba-173	112	57	lenz	lenz	PROPN
faba-173	112	58	2017	2017	NUM
faba-173	112	59	;	;	PUNCT
faba-173	112	60	zemen	zeman	NOUN
faba-173	112	61	and	and	CCONJ
faba-173	112	62	lentner	lentner	NOUN
faba-173	112	63	2018	2018	NUM
faba-173	112	64	)	)	PUNCT
faba-173	112	65	.	.	PUNCT
faba-173	113	1	kusaila	kusaila	PROPN
faba-173	113	2	(	(	PUNCT
faba-173	113	3	2017	2017	NUM
faba-173	113	4	)	)	PUNCT
faba-173	113	5	postulates	postulate	VERB
faba-173	113	6	that	that	SCONJ
faba-173	113	7	the	the	DET
faba-173	113	8	audit	audit	NOUN
faba-173	113	9	expectation	expectation	NOUN
faba-173	113	10	gap	gap	NOUN
faba-173	113	11	arises	arise	VERB
faba-173	113	12	from	from	ADP
faba-173	113	13	the	the	DET
faba-173	113	14	public	public	NOUN
faba-173	113	15	not	not	PART
faba-173	113	16	being	be	AUX
faba-173	113	17	a	a	DET
faba-173	113	18	contractual	contractual	ADJ
faba-173	113	19	party	party	NOUN
faba-173	113	20	to	to	ADP
faba-173	113	21	any	any	DET
faba-173	113	22	audit	audit	NOUN
faba-173	113	23	engagements	engagement	NOUN
faba-173	113	24	.	.	PUNCT
faba-173	114	1	the	the	DET
faba-173	114	2	contractual	contractual	ADJ
faba-173	114	3	parties	party	NOUN
faba-173	114	4	are	be	AUX
faba-173	114	5	the	the	DET
faba-173	114	6	auditors	auditor	NOUN
faba-173	114	7	and	and	CCONJ
faba-173	114	8	audit	audit	NOUN
faba-173	114	9	firms	firm	NOUN
faba-173	114	10	as	as	ADP
faba-173	114	11	the	the	DET
faba-173	114	12	providers	provider	NOUN
faba-173	114	13	of	of	ADP
faba-173	114	14	the	the	DET
faba-173	114	15	audit	audit	NOUN
faba-173	114	16	services	service	NOUN
faba-173	114	17	and	and	CCONJ
faba-173	114	18	the	the	DET
faba-173	114	19	clients	client	NOUN
faba-173	114	20	requiring	require	VERB
faba-173	114	21	audit	audit	NOUN
faba-173	114	22	services	service	NOUN
faba-173	114	23	to	to	PART
faba-173	114	24	enhance	enhance	VERB
faba-173	114	25	the	the	DET
faba-173	114	26	credibility	credibility	NOUN
faba-173	114	27	of	of	ADP
faba-173	114	28	their	their	PRON
faba-173	114	29	financial	financial	ADJ
faba-173	114	30	statements	statement	NOUN
faba-173	114	31	(	(	PUNCT
faba-173	114	32	fiolleau	fiolleau	NOUN
faba-173	114	33	et	et	PROPN
faba-173	114	34	al	al	PROPN
faba-173	114	35	.	.	PROPN
faba-173	114	36	2013	2013	NUM
faba-173	114	37	;	;	PUNCT
faba-173	114	38	marx	marx	PROPN
faba-173	114	39	2009	2009	NUM
faba-173	114	40	;	;	PUNCT
faba-173	114	41	tepalagul	tepalagul	NOUN
faba-173	114	42	and	and	CCONJ
faba-173	114	43	lin	lin	PROPN
faba-173	114	44	2015	2015	NUM
faba-173	114	45	)	)	PUNCT
faba-173	114	46	,	,	PUNCT
faba-173	114	47	with	with	ADP
faba-173	114	48	the	the	DET
faba-173	114	49	public	public	NOUN
faba-173	114	50	merely	merely	ADV
faba-173	114	51	being	be	AUX
faba-173	114	52	users	user	NOUN
faba-173	114	53	of	of	ADP
faba-173	114	54	the	the	DET
faba-173	114	55	audited	audited	ADJ
faba-173	114	56	information	information	NOUN
faba-173	114	57	contained	contain	VERB
faba-173	114	58	in	in	ADP
faba-173	114	59	the	the	DET
faba-173	114	60	financial	financial	ADJ
faba-173	114	61	statements	statement	NOUN
faba-173	114	62	.	.	PUNCT
faba-173	115	1	despite	despite	SCONJ
faba-173	115	2	not	not	PART
faba-173	115	3	being	be	AUX
faba-173	115	4	a	a	DET
faba-173	115	5	contractual	contractual	ADJ
faba-173	115	6	party	party	NOUN
faba-173	115	7	,	,	PUNCT
faba-173	115	8	the	the	DET
faba-173	115	9	general	general	ADJ
faba-173	115	10	public	public	NOUN
faba-173	115	11	use	use	VERB
faba-173	115	12	the	the	DET
faba-173	115	13	final	final	ADJ
faba-173	115	14	product	product	NOUN
faba-173	115	15	of	of	ADP
faba-173	115	16	the	the	DET
faba-173	115	17	audit	audit	NOUN
faba-173	115	18	,	,	PUNCT
faba-173	115	19	relying	rely	VERB
faba-173	115	20	on	on	ADP
faba-173	115	21	the	the	DET
faba-173	115	22	audit	audit	NOUN
faba-173	115	23	opinion	opinion	NOUN
faba-173	115	24	expressed	express	VERB
faba-173	115	25	in	in	ADP
faba-173	115	26	the	the	DET
faba-173	115	27	independent	independent	ADJ
faba-173	115	28	auditor	auditor	NOUN
faba-173	115	29	’s	’s	PART
faba-173	115	30	report	report	NOUN
faba-173	115	31	regarding	regard	VERB
faba-173	115	32	the	the	DET
faba-173	115	33	fairness	fairness	NOUN
faba-173	115	34	and	and	CCONJ
faba-173	115	35	objectivity	objectivity	NOUN
faba-173	115	36	of	of	ADP
faba-173	115	37	the	the	DET
faba-173	115	38	underlying	underlying	ADJ
faba-173	115	39	financial	financial	ADJ
faba-173	115	40	statements	statement	NOUN
faba-173	115	41	,	,	PUNCT
faba-173	115	42	to	to	PART
faba-173	115	43	inform	inform	VERB
faba-173	115	44	their	their	PRON
faba-173	115	45	investment	investment	NOUN
faba-173	115	46	,	,	PUNCT
faba-173	115	47	credit	credit	NOUN
faba-173	115	48	and	and	CCONJ
faba-173	115	49	similar	similar	ADJ
faba-173	115	50	decisions	decision	NOUN
faba-173	115	51	.	.	PUNCT
faba-173	116	1	however	however	ADV
faba-173	116	2	,	,	PUNCT
faba-173	116	3	velte	velte	NOUN
faba-173	116	4	and	and	CCONJ
faba-173	116	5	freidank	freidank	ADJ
faba-173	116	6	(	(	PUNCT
faba-173	116	7	2015	2015	NUM
faba-173	116	8	)	)	PUNCT
faba-173	116	9	attribute	attribute	NOUN
faba-173	116	10	the	the	DET
faba-173	116	11	public	public	ADJ
faba-173	116	12	misconception	misconception	NOUN
faba-173	116	13	of	of	ADP
faba-173	116	14	the	the	DET
faba-173	116	15	purpose	purpose	NOUN
faba-173	116	16	of	of	ADP
faba-173	116	17	an	an	DET
faba-173	116	18	audit	audit	NOUN
faba-173	116	19	on	on	ADP
faba-173	116	20	the	the	DET
faba-173	116	21	public	public	NOUN
faba-173	116	22	not	not	PART
faba-173	116	23	having	have	VERB
faba-173	116	24	insight	insight	NOUN
faba-173	116	25	into	into	ADP
faba-173	116	26	the	the	DET
faba-173	116	27	contract	contract	NOUN
faba-173	116	28	for	for	ADP
faba-173	116	29	the	the	DET
faba-173	116	30	provision	provision	NOUN
faba-173	116	31	of	of	ADP
faba-173	116	32	audit	audit	NOUN
faba-173	116	33	services	service	NOUN
faba-173	116	34	,	,	PUNCT
faba-173	116	35	nor	nor	CCONJ
faba-173	116	36	of	of	ADP
faba-173	116	37	the	the	DET
faba-173	116	38	work	work	NOUN
faba-173	116	39	actually	actually	ADV
faba-173	116	40	undertaken	undertake	VERB
faba-173	116	41	by	by	ADP
faba-173	116	42	the	the	DET
faba-173	116	43	auditors	auditor	NOUN
faba-173	116	44	.	.	PUNCT
faba-173	117	1	mansur	mansur	PROPN
faba-173	117	2	and	and	CCONJ
faba-173	117	3	tangl	tangl	PROPN
faba-173	117	4	(	(	PUNCT
faba-173	117	5	2018	2018	NUM
faba-173	117	6	)	)	PUNCT
faba-173	117	7	,	,	PUNCT
faba-173	117	8	accordingly	accordingly	ADV
faba-173	117	9	postulate	postulate	VERB
faba-173	117	10	that	that	SCONJ
faba-173	117	11	the	the	DET
faba-173	117	12	audit	audit	NOUN
faba-173	117	13	expectation	expectation	NOUN
faba-173	117	14	gap	gap	NOUN
faba-173	117	15	could	could	AUX
faba-173	117	16	be	be	AUX
faba-173	117	17	narrowed	narrow	VERB
faba-173	117	18	when	when	SCONJ
faba-173	117	19	the	the	DET
faba-173	117	20	users	user	NOUN
faba-173	117	21	of	of	ADP
faba-173	117	22	audited	audit	VERB
faba-173	117	23	financial	financial	ADJ
faba-173	117	24	statements	statement	NOUN
faba-173	117	25	are	be	AUX
faba-173	117	26	educated	educate	VERB
faba-173	117	27	about	about	ADP
faba-173	117	28	the	the	DET
faba-173	117	29	auditor	auditor	NOUN
faba-173	117	30	’s	’s	PART
faba-173	117	31	role	role	NOUN
faba-173	117	32	and	and	CCONJ
faba-173	117	33	responsibilities	responsibility	NOUN
faba-173	117	34	,	,	PUNCT
faba-173	117	35	and	and	CCONJ
faba-173	117	36	when	when	SCONJ
faba-173	117	37	competent	competent	ADJ
faba-173	117	38	national	national	ADJ
faba-173	117	39	authorities	authority	NOUN
faba-173	117	40	prescribe	prescribe	VERB
faba-173	117	41	appropriate	appropriate	ADJ
faba-173	117	42	reporting	reporting	NOUN
faba-173	117	43	and	and	CCONJ
faba-173	117	44	professional	professional	ADJ
faba-173	117	45	requirements	requirement	NOUN
faba-173	117	46	for	for	ADP
faba-173	117	47	auditors	auditor	NOUN
faba-173	117	48	.	.	PUNCT
faba-173	118	1	while	while	SCONJ
faba-173	118	2	the	the	DET
faba-173	118	3	cost	cost	NOUN
faba-173	118	4	of	of	ADP
faba-173	118	5	the	the	DET
faba-173	118	6	audit	audit	NOUN
faba-173	118	7	can	can	AUX
faba-173	118	8	not	not	PART
faba-173	118	9	be	be	AUX
faba-173	118	10	based	base	VERB
faba-173	118	11	on	on	ADP
faba-173	118	12	the	the	DET
faba-173	118	13	audit	audit	NOUN
faba-173	118	14	expectation	expectation	NOUN
faba-173	118	15	gap	gap	NOUN
faba-173	118	16	,	,	PUNCT
faba-173	118	17	the	the	DET
faba-173	118	18	audit	audit	NOUN
faba-173	118	19	expectation	expectation	NOUN
faba-173	118	20	gap	gap	NOUN
faba-173	118	21	nevertheless	nevertheless	ADV
faba-173	118	22	impacts	impact	VERB
faba-173	118	23	the	the	DET
faba-173	118	24	cost	cost	NOUN
faba-173	118	25	of	of	ADP
faba-173	118	26	the	the	DET
faba-173	118	27	audit	audit	NOUN
faba-173	118	28	.	.	PUNCT
faba-173	119	1	the	the	PRON
faba-173	119	2	greater	great	ADJ
faba-173	119	3	the	the	DET
faba-173	119	4	audit	audit	NOUN
faba-173	119	5	expectations	expectation	NOUN
faba-173	119	6	,	,	PUNCT
faba-173	119	7	the	the	PRON
faba-173	119	8	higher	high	ADJ
faba-173	119	9	the	the	DET
faba-173	119	10	cost	cost	NOUN
faba-173	119	11	of	of	ADP
faba-173	119	12	the	the	DET
faba-173	119	13	audit	audit	NOUN
faba-173	119	14	.	.	PUNCT
faba-173	120	1	this	this	PRON
faba-173	120	2	is	be	AUX
faba-173	120	3	because	because	SCONJ
faba-173	120	4	of	of	ADP
faba-173	120	5	the	the	DET
faba-173	120	6	greater	great	ADJ
faba-173	120	7	impressions	impression	NOUN
faba-173	120	8	which	which	PRON
faba-173	120	9	the	the	DET
faba-173	120	10	audit	audit	NOUN
faba-173	120	11	expectation	expectation	NOUN
faba-173	120	12	gap	gap	NOUN
faba-173	120	13	creates	create	VERB
faba-173	120	14	towards	towards	ADP
faba-173	120	15	the	the	DET
faba-173	120	16	interested	interested	ADJ
faba-173	120	17	parties	party	NOUN
faba-173	120	18	to	to	PART
faba-173	120	19	resolve	resolve	VERB
faba-173	120	20	particular	particular	ADJ
faba-173	120	21	issues	issue	NOUN
faba-173	120	22	,	,	PUNCT
faba-173	120	23	such	such	ADJ
faba-173	120	24	as	as	ADP
faba-173	120	25	the	the	DET
faba-173	120	26	expectations	expectation	NOUN
faba-173	120	27	that	that	SCONJ
faba-173	120	28	the	the	DET
faba-173	120	29	external	external	ADJ
faba-173	120	30	audit	audit	NOUN
faba-173	120	31	may	may	AUX
faba-173	120	32	provide	provide	VERB
faba-173	120	33	the	the	DET
faba-173	120	34	stakeholders	stakeholder	NOUN
faba-173	120	35	with	with	ADP
faba-173	120	36	guarantees	guarantee	NOUN
faba-173	120	37	for	for	ADP
faba-173	120	38	a	a	DET
faba-173	120	39	future	future	ADJ
faba-173	120	40	prosperity	prosperity	NOUN
faba-173	120	41	,	,	PUNCT
faba-173	120	42	inspecting	inspect	VERB
faba-173	120	43	and	and	CCONJ
faba-173	120	44	reporting	reporting	NOUN
faba-173	120	45	of	of	ADP
faba-173	120	46	fraudulent	fraudulent	ADJ
faba-173	120	47	financial	financial	ADJ
faba-173	120	48	transactions	transaction	NOUN
faba-173	120	49	,	,	PUNCT
faba-173	120	50	internal	internal	ADJ
faba-173	120	51	control	control	NOUN
faba-173	120	52	deficiencies	deficiency	NOUN
faba-173	120	53	,	,	PUNCT
faba-173	120	54	management	management	NOUN
faba-173	120	55	quality	quality	NOUN
faba-173	120	56	concerns	concern	NOUN
faba-173	120	57	,	,	PUNCT
faba-173	120	58	going	go	VERB
faba-173	120	59	concern	concern	NOUN
faba-173	120	60	issues	issue	NOUN
faba-173	120	61	,	,	PUNCT
faba-173	120	62	legal	legal	ADJ
faba-173	120	63	compliances	compliance	NOUN
faba-173	120	64	,	,	PUNCT
faba-173	120	65	etc	etc	X
faba-173	120	66	.	.	X
faba-173	121	1	our	our	PRON
faba-173	121	2	study	study	NOUN
faba-173	121	3	therefore	therefore	ADV
faba-173	121	4	argues	argue	VERB
faba-173	121	5	that	that	SCONJ
faba-173	121	6	expectations	expectation	NOUN
faba-173	121	7	from	from	ADP
faba-173	121	8	the	the	DET
faba-173	121	9	audit	audit	NOUN
faba-173	121	10	are	be	AUX
faba-173	121	11	greater	great	ADJ
faba-173	121	12	during	during	ADP
faba-173	121	13	turbulent	turbulent	ADJ
faba-173	121	14	economic	economic	ADJ
faba-173	121	15	periods	period	NOUN
faba-173	121	16	and	and	CCONJ
faba-173	121	17	reduced	reduce	VERB
faba-173	121	18	during	during	ADP
faba-173	121	19	economic	economic	ADJ
faba-173	121	20	stability	stability	NOUN
faba-173	121	21	(	(	PUNCT
faba-173	121	22	dachevski	dachevski	ADJ
faba-173	121	23	and	and	CCONJ
faba-173	121	24	ackers	acker	NOUN
faba-173	121	25	2022	2022	NUM
faba-173	121	26	)	)	PUNCT
faba-173	121	27	.	.	PUNCT
faba-173	122	1	it	it	PRON
faba-173	122	2	is	be	AUX
faba-173	122	3	accordingly	accordingly	ADV
faba-173	122	4	expected	expect	VERB
faba-173	122	5	that	that	SCONJ
faba-173	122	6	auditors	auditor	NOUN
faba-173	122	7	will	will	AUX
faba-173	122	8	conduct	conduct	VERB
faba-173	122	9	audits	audits	NOUN
faba-173	122	10	at	at	ADP
faba-173	122	11	higher	high	ADJ
faba-173	122	12	cost	cost	NOUN
faba-173	122	13	during	during	ADP
faba-173	122	14	economic	economic	ADJ
faba-173	122	15	instability	instability	NOUN
faba-173	122	16	,	,	PUNCT
faba-173	122	17	to	to	PART
faba-173	122	18	compensate	compensate	VERB
faba-173	122	19	for	for	ADP
faba-173	122	20	the	the	DET
faba-173	122	21	higher	high	ADJ
faba-173	122	22	audit	audit	NOUN
faba-173	122	23	risk	risk	NOUN
faba-173	122	24	.	.	PUNCT
faba-173	123	1	conversely	conversely	ADV
faba-173	123	2	,	,	PUNCT
faba-173	123	3	during	during	ADP
faba-173	123	4	economic	economic	ADJ
faba-173	123	5	stability	stability	NOUN
faba-173	123	6	,	,	PUNCT
faba-173	123	7	the	the	DET
faba-173	123	8	auditors	auditor	NOUN
faba-173	123	9	face	face	VERB
faba-173	123	10	lower	low	ADJ
faba-173	123	11	audit	audit	NOUN
faba-173	123	12	risk	risk	NOUN
faba-173	123	13	,	,	PUNCT
faba-173	123	14	resulting	result	VERB
faba-173	123	15	in	in	ADP
faba-173	123	16	lower	low	ADJ
faba-173	123	17	expectations	expectation	NOUN
faba-173	123	18	of	of	ADP
faba-173	123	19	the	the	DET
faba-173	123	20	audit	audit	NOUN
faba-173	123	21	,	,	PUNCT
faba-173	123	22	reducing	reduce	VERB
faba-173	123	23	the	the	DET
faba-173	123	24	cost	cost	NOUN
faba-173	123	25	of	of	ADP
faba-173	123	26	the	the	DET
faba-173	123	27	audit	audit	NOUN
faba-173	123	28	(	(	PUNCT
faba-173	123	29	dachevski	dachevski	ADJ
faba-173	123	30	and	and	CCONJ
faba-173	123	31	ackers	acker	NOUN
faba-173	123	32	2022	2022	NUM
faba-173	123	33	)	)	PUNCT
faba-173	123	34	.	.	PUNCT
faba-173	124	1	referring	refer	VERB
faba-173	124	2	to	to	ADP
faba-173	124	3	the	the	DET
faba-173	124	4	objective	objective	NOUN
faba-173	124	5	of	of	ADP
faba-173	124	6	this	this	DET
faba-173	124	7	study	study	NOUN
faba-173	124	8	paper	paper	NOUN
faba-173	124	9	,	,	PUNCT
faba-173	124	10	the	the	DET
faba-173	124	11	guiding	guide	VERB
faba-173	124	12	reasons	reason	NOUN
faba-173	124	13	of	of	ADP
faba-173	124	14	the	the	DET
faba-173	124	15	pies	pie	NOUN
faba-173	124	16	in	in	ADP
faba-173	124	17	europe	europe	PROPN
faba-173	124	18	for	for	ADP
faba-173	124	19	electing	elect	VERB
faba-173	124	20	particular	particular	ADJ
faba-173	124	21	auditors	auditor	NOUN
faba-173	124	22	/	/	SYM
faba-173	124	23	audit	audit	NOUN
faba-173	124	24	firms	firm	NOUN
faba-173	124	25	are	be	AUX
faba-173	124	26	considered	consider	VERB
faba-173	124	27	as	as	ADP
faba-173	124	28	one	one	NUM
faba-173	124	29	component	component	NOUN
faba-173	124	30	of	of	ADP
faba-173	124	31	the	the	DET
faba-173	124	32	audit	audit	NOUN
faba-173	124	33	expectation	expectation	NOUN
faba-173	124	34	gap	gap	NOUN
faba-173	124	35	.	.	PUNCT
faba-173	125	1	this	this	PRON
faba-173	125	2	is	be	AUX
faba-173	125	3	because	because	SCONJ
faba-173	125	4	,	,	PUNCT
faba-173	125	5	the	the	DET
faba-173	125	6	audit	audit	NOUN
faba-173	125	7	expectation	expectation	NOUN
faba-173	125	8	gap	gap	NOUN
faba-173	125	9	represents	represent	VERB
faba-173	125	10	the	the	DET
faba-173	125	11	difference	difference	NOUN
faba-173	125	12	in	in	ADP
faba-173	125	13	expectations	expectation	NOUN
faba-173	125	14	from	from	ADP
faba-173	125	15	the	the	DET
faba-173	125	16	external	external	ADJ
faba-173	125	17	audit	audit	NOUN
faba-173	125	18	function	function	NOUN
faba-173	125	19	from	from	ADP
faba-173	125	20	many	many	ADJ
faba-173	125	21	stakeholders	stakeholder	NOUN
faba-173	125	22	,	,	PUNCT
faba-173	125	23	such	such	ADJ
faba-173	125	24	as	as	ADP
faba-173	125	25	the	the	DET
faba-173	125	26	individual	individual	ADJ
faba-173	125	27	users	user	NOUN
faba-173	125	28	of	of	ADP
faba-173	125	29	audited	audit	VERB
faba-173	125	30	financial	financial	ADJ
faba-173	125	31	statements	statement	NOUN
faba-173	125	32	,	,	PUNCT
faba-173	125	33	public	public	ADJ
faba-173	125	34	officials	official	NOUN
faba-173	125	35	,	,	PUNCT
faba-173	125	36	journalists	journalist	NOUN
faba-173	125	37	,	,	PUNCT
faba-173	125	38	investors	investor	NOUN
faba-173	125	39	,	,	PUNCT
faba-173	125	40	creditors	creditor	NOUN
faba-173	125	41	,	,	PUNCT
faba-173	125	42	etc	etc	X
faba-173	125	43	.	.	X
faba-173	126	1	in	in	ADP
faba-173	126	2	this	this	DET
faba-173	126	3	view	view	NOUN
faba-173	126	4	,	,	PUNCT
faba-173	126	5	pies	pie	NOUN
faba-173	126	6	represent	represent	VERB
faba-173	126	7	only	only	ADV
faba-173	126	8	one	one	NUM
faba-173	126	9	group	group	NOUN
faba-173	126	10	of	of	ADP
faba-173	126	11	stakeholders	stakeholder	NOUN
faba-173	126	12	which	which	PRON
faba-173	126	13	has	have	VERB
faba-173	126	14	different	different	ADJ
faba-173	126	15	understanding	understanding	NOUN
faba-173	126	16	and	and	CCONJ
faba-173	126	17	expectations	expectation	NOUN
faba-173	126	18	from	from	ADP
faba-173	126	19	the	the	DET
faba-173	126	20	external	external	ADJ
faba-173	126	21	audit	audit	NOUN
faba-173	126	22	function	function	NOUN
faba-173	126	23	.	.	PUNCT
faba-173	127	1	to	to	ADP
faba-173	127	2	that	that	DET
faba-173	127	3	end	end	NOUN
faba-173	127	4	,	,	PUNCT
faba-173	127	5	this	this	DET
faba-173	127	6	study	study	NOUN
faba-173	127	7	paper	paper	NOUN
faba-173	127	8	focuses	focus	VERB
faba-173	127	9	on	on	ADP
faba-173	127	10	the	the	DET
faba-173	127	11	pies	pie	NOUN
faba-173	127	12	’	'	PUNCT
faba-173	127	13	expectations	expectation	NOUN
faba-173	127	14	when	when	SCONJ
faba-173	127	15	selecting	select	VERB
faba-173	127	16	their	their	PRON
faba-173	127	17	auditors	auditor	NOUN
faba-173	127	18	/	/	SYM
faba-173	127	19	audit	audit	NOUN
faba-173	127	20	firms	firm	NOUN
faba-173	127	21	,	,	PUNCT
faba-173	127	22	to	to	PART
faba-173	127	23	explore	explore	VERB
faba-173	127	24	the	the	DET
faba-173	127	25	guiding	guide	VERB
faba-173	127	26	reasons	reason	NOUN
faba-173	127	27	that	that	PRON
faba-173	127	28	justify	justify	VERB
faba-173	127	29	their	their	PRON
faba-173	127	30	selecting	selecting	NOUN
faba-173	127	31	decisions	decision	NOUN
faba-173	127	32	.	.	PUNCT
faba-173	128	1	in	in	ADP
faba-173	128	2	this	this	DET
faba-173	128	3	view	view	NOUN
faba-173	128	4	,	,	PUNCT
faba-173	128	5	their	their	PRON
faba-173	128	6	expectations	expectation	NOUN
faba-173	128	7	are	be	AUX
faba-173	128	8	analysed	analyse	VERB
faba-173	128	9	under	under	ADP
faba-173	128	10	vulnerable	vulnerable	ADJ
faba-173	128	11	and	and	CCONJ
faba-173	128	12	stable	stable	ADJ
faba-173	128	13	macroeconomic	macroeconomic	ADJ
faba-173	128	14	conditions	condition	NOUN
faba-173	128	15	,	,	PUNCT
faba-173	128	16	to	to	PART
faba-173	128	17	identify	identify	VERB
faba-173	128	18	which	which	PRON
faba-173	128	19	guiding	guiding	NOUN
faba-173	128	20	reasons	reason	NOUN
faba-173	128	21	prevail	prevail	VERB
faba-173	128	22	under	under	ADP
faba-173	128	23	the	the	DET
faba-173	128	24	current	current	ADJ
faba-173	128	25	economic	economic	ADJ
faba-173	128	26	trends	trend	NOUN
faba-173	128	27	.	.	PUNCT
faba-173	129	1	therefore	therefore	ADV
faba-173	129	2	,	,	PUNCT
faba-173	129	3	the	the	DET
faba-173	129	4	cost	cost	NOUN
faba-173	129	5	of	of	ADP
faba-173	129	6	the	the	DET
faba-173	129	7	audit	audit	NOUN
faba-173	129	8	is	be	AUX
faba-173	129	9	linked	link	VERB
faba-173	129	10	to	to	ADP
faba-173	129	11	the	the	DET
faba-173	129	12	scope	scope	NOUN
faba-173	129	13	of	of	ADP
faba-173	129	14	the	the	DET
faba-173	129	15	audit	audit	NOUN
faba-173	129	16	procedures	procedure	NOUN
faba-173	129	17	which	which	PRON
faba-173	129	18	auditors	auditor	NOUN
faba-173	129	19	conduct	conduct	VERB
faba-173	129	20	under	under	ADP
faba-173	129	21	the	the	DET
faba-173	129	22	different	different	ADJ
faba-173	129	23	macroeconomic	macroeconomic	ADJ
faba-173	129	24	conditions	condition	NOUN
faba-173	129	25	by	by	ADP
faba-173	129	26	considering	consider	VERB
faba-173	129	27	the	the	DET
faba-173	129	28	assessed	assessed	ADJ
faba-173	129	29	level	level	NOUN
faba-173	129	30	of	of	ADP
faba-173	129	31	the	the	DET
faba-173	129	32	audit	audit	NOUN
faba-173	129	33	risk	risk	NOUN
faba-173	129	34	.	.	PUNCT
faba-173	130	1	ultimately	ultimately	ADV
faba-173	130	2	,	,	PUNCT
faba-173	130	3	the	the	DET
faba-173	130	4	relationship	relationship	NOUN
faba-173	130	5	between	between	ADP
faba-173	130	6	the	the	DET
faba-173	130	7	cost	cost	NOUN
faba-173	130	8	of	of	ADP
faba-173	130	9	the	the	DET
faba-173	130	10	audit	audit	NOUN
faba-173	130	11	and	and	CCONJ
faba-173	130	12	the	the	DET
faba-173	130	13	guiding	guide	VERB
faba-173	130	14	reasons	reason	NOUN
faba-173	130	15	of	of	ADP
faba-173	130	16	the	the	DET
faba-173	130	17	pies	pie	NOUN
faba-173	130	18	is	be	AUX
faba-173	130	19	investigated	investigate	VERB
faba-173	130	20	under	under	ADP
faba-173	130	21	the	the	DET
faba-173	130	22	different	different	ADJ
faba-173	130	23	macroeconomic	macroeconomic	ADJ
faba-173	130	24	conditions	condition	NOUN
faba-173	130	25	,	,	PUNCT
faba-173	130	26	to	to	PART
faba-173	130	27	draw	draw	VERB
faba-173	130	28	conclusions	conclusion	NOUN
faba-173	130	29	whether	whether	SCONJ
faba-173	130	30	,	,	PUNCT
faba-173	130	31	to	to	ADP
faba-173	130	32	what	what	DET
faba-173	130	33	extent	extent	NOUN
faba-173	130	34	,	,	PUNCT
faba-173	130	35	and	and	CCONJ
faba-173	130	36	under	under	ADP
faba-173	130	37	which	which	PRON
faba-173	130	38	conditions	condition	NOUN
faba-173	130	39	these	these	DET
faba-173	130	40	guiding	guide	VERB
faba-173	130	41	reasons	reason	NOUN
faba-173	130	42	represent	represent	VERB
faba-173	130	43	an	an	DET
faba-173	130	44	impacting	impact	VERB
faba-173	130	45	factor	factor	NOUN
faba-173	130	46	on	on	ADP
faba-173	130	47	the	the	DET
faba-173	130	48	cost	cost	NOUN
faba-173	130	49	of	of	ADP
faba-173	130	50	the	the	DET
faba-173	130	51	audit	audit	NOUN
faba-173	130	52	,	,	PUNCT
faba-173	130	53	i.e.	i.e.	X
faba-173	130	54	audit	audit	NOUN
faba-173	130	55	fees	fee	NOUN
faba-173	130	56	.	.	PUNCT
faba-173	131	1	methodology	methodology	NOUN
faba-173	131	2	this	this	DET
faba-173	131	3	study	study	NOUN
faba-173	131	4	seeks	seek	VERB
faba-173	131	5	to	to	PART
faba-173	131	6	understand	understand	VERB
faba-173	131	7	the	the	DET
faba-173	131	8	impact	impact	NOUN
faba-173	131	9	of	of	ADP
faba-173	131	10	the	the	DET
faba-173	131	11	pies	pie	NOUN
faba-173	131	12	’	'	PUNCT
faba-173	131	13	guiding	guide	VERB
faba-173	131	14	reasons	reason	NOUN
faba-173	131	15	for	for	ADP
faba-173	131	16	electing	elect	VERB
faba-173	131	17	a	a	DET
faba-173	131	18	particular	particular	ADJ
faba-173	131	19	auditor	auditor	NOUN
faba-173	131	20	/	/	SYM
faba-173	131	21	audit	audit	NOUN
faba-173	131	22	firm	firm	NOUN
faba-173	131	23	on	on	ADP
faba-173	131	24	the	the	DET
faba-173	131	25	cost	cost	NOUN
faba-173	131	26	of	of	ADP
faba-173	131	27	the	the	DET
faba-173	131	28	audit	audit	NOUN
faba-173	131	29	and	and	CCONJ
faba-173	131	30	accordingly	accordingly	ADV
faba-173	131	31	,	,	PUNCT
faba-173	131	32	the	the	DET
faba-173	131	33	audit	audit	NOUN
faba-173	131	34	fees	fee	NOUN
faba-173	131	35	.	.	PUNCT
faba-173	132	1	the	the	DET
faba-173	132	2	aim	aim	NOUN
faba-173	132	3	is	be	AUX
faba-173	132	4	to	to	PART
faba-173	132	5	investigate	investigate	VERB
faba-173	132	6	the	the	DET
faba-173	132	7	relationship	relationship	NOUN
faba-173	132	8	between	between	ADP
faba-173	132	9	the	the	DET
faba-173	132	10	audit	audit	NOUN
faba-173	132	11	risk	risk	NOUN
faba-173	132	12	and	and	CCONJ
faba-173	132	13	the	the	DET
faba-173	132	14	scope	scope	NOUN
faba-173	132	15	of	of	ADP
faba-173	132	16	the	the	DET
faba-173	132	17	audit	audit	NOUN
faba-173	132	18	procedures	procedure	NOUN
faba-173	132	19	required	require	VERB
faba-173	132	20	to	to	PART
faba-173	132	21	meet	meet	VERB
faba-173	132	22	the	the	DET
faba-173	132	23	different	different	ADJ
faba-173	132	24	expectations	expectation	NOUN
faba-173	132	25	of	of	ADP
faba-173	132	26	the	the	DET
faba-173	132	27	pies	pie	NOUN
faba-173	132	28	from	from	ADP
faba-173	132	29	the	the	DET
faba-173	132	30	external	external	ADJ
faba-173	132	31	audit	audit	NOUN
faba-173	132	32	function	function	NOUN
faba-173	132	33	,	,	PUNCT
faba-173	132	34	under	under	ADP
faba-173	132	35	the	the	DET
faba-173	132	36	prevailing	prevail	VERB
faba-173	132	37	economic	economic	ADJ
faba-173	132	38	conditions	condition	NOUN
faba-173	132	39	.	.	PUNCT
faba-173	133	1	ultimately	ultimately	ADV
faba-173	133	2	,	,	PUNCT
faba-173	133	3	we	we	PRON
faba-173	133	4	attempt	attempt	VERB
faba-173	133	5	to	to	PART
faba-173	133	6	provide	provide	VERB
faba-173	133	7	an	an	DET
faba-173	133	8	answer	answer	NOUN
faba-173	133	9	to	to	ADP
faba-173	133	10	the	the	DET
faba-173	133	11	dilemma	dilemma	NOUN
faba-173	133	12	about	about	ADP
faba-173	133	13	whether	whether	SCONJ
faba-173	133	14	the	the	DET
faba-173	133	15	audit	audit	NOUN
faba-173	133	16	regulatory	regulatory	ADJ
faba-173	133	17	authorities	authority	NOUN
faba-173	133	18	,	,	PUNCT
faba-173	133	19	on	on	ADP
faba-173	133	20	a	a	DET
faba-173	133	21	national	national	ADJ
faba-173	133	22	and	and	CCONJ
faba-173	133	23	international	international	ADJ
faba-173	133	24	level	level	NOUN
faba-173	133	25	,	,	PUNCT
faba-173	133	26	should	should	AUX
faba-173	133	27	take	take	VERB
faba-173	133	28	further	further	ADJ
faba-173	133	29	actions	action	NOUN
faba-173	133	30	to	to	PART
faba-173	133	31	protect	protect	VERB
faba-173	133	32	the	the	DET
faba-173	133	33	audit	audit	NOUN
faba-173	133	34	profession	profession	NOUN
faba-173	133	35	,	,	PUNCT
faba-173	133	36	by	by	ADP
faba-173	133	37	controlling	control	VERB
faba-173	133	38	the	the	DET
faba-173	133	39	cost	cost	NOUN
faba-173	133	40	of	of	ADP
faba-173	133	41	the	the	DET
faba-173	133	42	audit	audit	NOUN
faba-173	133	43	and	and	CCONJ
faba-173	133	44	accordingly	accordingly	ADV
faba-173	133	45	the	the	DET
faba-173	133	46	resultant	resultant	NOUN
faba-173	133	47	audit	audit	NOUN
faba-173	133	48	fees	fee	NOUN
faba-173	133	49	.	.	PUNCT
faba-173	134	1	we	we	PRON
faba-173	134	2	submit	submit	VERB
faba-173	134	3	that	that	SCONJ
faba-173	134	4	the	the	DET
faba-173	134	5	scope	scope	NOUN
faba-173	134	6	of	of	ADP
faba-173	134	7	audit	audit	NOUN
faba-173	134	8	procedures	procedure	NOUN
faba-173	134	9	is	be	AUX
faba-173	134	10	directly	directly	ADV
faba-173	134	11	related	relate	VERB
faba-173	134	12	to	to	ADP
faba-173	134	13	the	the	DET
faba-173	134	14	resources	resource	NOUN
faba-173	134	15	auditors	auditor	NOUN
faba-173	134	16	deploy	deploy	VERB
faba-173	134	17	during	during	ADP
faba-173	134	18	the	the	DET
faba-173	134	19	audit	audit	NOUN
faba-173	134	20	.	.	PUNCT
faba-173	135	1	the	the	PRON
faba-173	135	2	greater	great	ADJ
faba-173	135	3	the	the	DET
faba-173	135	4	scope	scope	NOUN
faba-173	135	5	of	of	ADP
faba-173	135	6	the	the	DET
faba-173	135	7	audit	audit	NOUN
faba-173	135	8	procedures	procedure	NOUN
faba-173	135	9	,	,	PUNCT
faba-173	135	10	the	the	DET
faba-173	135	11	more	more	ADJ
faba-173	135	12	resources	resource	NOUN
faba-173	135	13	auditors	auditor	NOUN
faba-173	135	14	must	must	AUX
faba-173	135	15	expend	expend	VERB
faba-173	135	16	during	during	ADP
faba-173	135	17	the	the	DET
faba-173	135	18	audit	audit	NOUN
faba-173	135	19	(	(	PUNCT
faba-173	135	20	i.e.	i.e.	X
faba-173	135	21	time	time	NOUN
faba-173	135	22	,	,	PUNCT
faba-173	135	23	professional	professional	ADJ
faba-173	135	24	staff	staff	NOUN
faba-173	135	25	,	,	PUNCT
faba-173	135	26	etc	etc	X
faba-173	135	27	.	.	X
faba-173	135	28	)	)	PUNCT
faba-173	135	29	,	,	PUNCT
faba-173	135	30	consequently	consequently	ADV
faba-173	135	31	making	make	VERB
faba-173	135	32	the	the	DET
faba-173	135	33	audit	audit	NOUN
faba-173	135	34	more	more	ADV
faba-173	135	35	expensive	expensive	ADJ
faba-173	135	36	.	.	PUNCT
faba-173	136	1	the	the	DET
faba-173	136	2	thesis	thesis	NOUN
faba-173	136	3	advanced	advanced	ADJ
faba-173	136	4	in	in	ADP
faba-173	136	5	this	this	DET
faba-173	136	6	paper	paper	NOUN
faba-173	136	7	is	be	AUX
faba-173	136	8	that	that	SCONJ
faba-173	136	9	audit	audit	NOUN
faba-173	136	10	firms	firm	NOUN
faba-173	136	11	should	should	AUX
faba-173	136	12	ensure	ensure	VERB
faba-173	136	13	that	that	SCONJ
faba-173	136	14	the	the	DET
faba-173	136	15	cost	cost	NOUN
faba-173	136	16	of	of	ADP
faba-173	136	17	the	the	DET
faba-173	136	18	audit	audit	NOUN
faba-173	136	19	is	be	AUX
faba-173	136	20	adequate	adequate	ADJ
faba-173	136	21	to	to	PART
faba-173	136	22	meet	meet	VERB
faba-173	136	23	the	the	DET
faba-173	136	24	reasonable	reasonable	ADJ
faba-173	136	25	expectations	expectation	NOUN
faba-173	136	26	of	of	ADP
faba-173	136	27	the	the	DET
faba-173	136	28	pies	pie	NOUN
faba-173	136	29	from	from	ADP
faba-173	136	30	an	an	DET
faba-173	136	31	external	external	ADJ
faba-173	136	32	audit	audit	NOUN
faba-173	136	33	,	,	PUNCT
faba-173	136	34	with	with	ADP
faba-173	136	35	their	their	PRON
faba-173	136	36	guiding	guide	VERB
faba-173	136	37	reasons	reason	NOUN
faba-173	136	38	influenced	influence	VERB
faba-173	136	39	by	by	ADP
faba-173	136	40	the	the	DET
faba-173	136	41	macroeconomic	macroeconomic	ADJ
faba-173	136	42	conditions	condition	NOUN
faba-173	136	43	.	.	PUNCT
faba-173	137	1	since	since	SCONJ
faba-173	137	2	the	the	DET
faba-173	137	3	cost	cost	NOUN
faba-173	137	4	of	of	ADP
faba-173	137	5	the	the	DET
faba-173	137	6	audit	audit	NOUN
faba-173	137	7	depends	depend	VERB
faba-173	137	8	on	on	ADP
faba-173	137	9	the	the	DET
faba-173	137	10	audit	audit	NOUN
faba-173	137	11	risk	risk	NOUN
faba-173	137	12	,	,	PUNCT
faba-173	137	13	the	the	DET
faba-173	137	14	preparation	preparation	NOUN
faba-173	137	15	of	of	ADP
faba-173	137	16	darko	darko	PROPN
faba-173	137	17	dachevski	dachevski	PROPN
faba-173	137	18	and	and	CCONJ
faba-173	137	19	barry	barry	PROPN
faba-173	137	20	ackers	acker	NOUN
faba-173	137	21	/	/	SYM
faba-173	137	22	finance	finance	NOUN
faba-173	137	23	,	,	PUNCT
faba-173	137	24	accounting	accounting	NOUN
faba-173	137	25	and	and	CCONJ
faba-173	137	26	business	business	NOUN
faba-173	137	27	analysis	analysis	NOUN
faba-173	137	28	,	,	PUNCT
faba-173	137	29	volume	volume	NOUN
faba-173	137	30	6	6	NUM
faba-173	137	31	,	,	PUNCT
faba-173	137	32	issue	issue	NOUN
faba-173	137	33	1	1	NUM
faba-173	137	34	,	,	PUNCT
faba-173	137	35	2024	2024	NUM
faba-173	137	36	17	17	NUM
faba-173	137	37	the	the	DET
faba-173	137	38	offer	offer	NOUN
faba-173	137	39	to	to	PART
faba-173	137	40	provide	provide	VERB
faba-173	137	41	audit	audit	NOUN
faba-173	137	42	services	service	NOUN
faba-173	137	43	,	,	PUNCT
faba-173	137	44	therefore	therefore	ADV
faba-173	137	45	requires	require	VERB
faba-173	137	46	auditors	auditor	NOUN
faba-173	137	47	to	to	PART
faba-173	137	48	consider	consider	VERB
faba-173	137	49	the	the	DET
faba-173	137	50	audit	audit	NOUN
faba-173	137	51	risk	risk	NOUN
faba-173	137	52	when	when	SCONJ
faba-173	137	53	determining	determine	VERB
faba-173	137	54	the	the	DET
faba-173	137	55	audit	audit	NOUN
faba-173	137	56	fee	fee	NOUN
faba-173	137	57	.	.	PUNCT
faba-173	138	1	to	to	PART
faba-173	138	2	appropriately	appropriately	ADV
faba-173	138	3	respond	respond	VERB
faba-173	138	4	to	to	ADP
faba-173	138	5	the	the	DET
faba-173	138	6	associated	associated	ADJ
faba-173	138	7	audit	audit	NOUN
faba-173	138	8	risk	risk	NOUN
faba-173	138	9	,	,	PUNCT
faba-173	138	10	auditors	auditor	NOUN
faba-173	138	11	must	must	AUX
faba-173	138	12	design	design	VERB
faba-173	138	13	and	and	CCONJ
faba-173	138	14	conduct	conduct	VERB
faba-173	138	15	specific	specific	ADJ
faba-173	138	16	audit	audit	NOUN
faba-173	138	17	procedures	procedure	NOUN
faba-173	138	18	to	to	PART
faba-173	138	19	decrease	decrease	VERB
faba-173	138	20	the	the	DET
faba-173	138	21	detection	detection	NOUN
faba-173	138	22	risk	risk	NOUN
faba-173	138	23	to	to	ADP
faba-173	138	24	an	an	DET
faba-173	138	25	acceptably	acceptably	ADV
faba-173	138	26	low	low	ADJ
faba-173	138	27	level	level	NOUN
faba-173	138	28	.	.	PUNCT
faba-173	139	1	the	the	DET
faba-173	139	2	scope	scope	NOUN
faba-173	139	3	of	of	ADP
faba-173	139	4	these	these	DET
faba-173	139	5	audit	audit	NOUN
faba-173	139	6	procedures	procedure	NOUN
faba-173	139	7	should	should	AUX
faba-173	139	8	consider	consider	VERB
faba-173	139	9	the	the	DET
faba-173	139	10	time	time	NOUN
faba-173	139	11	and	and	CCONJ
faba-173	139	12	resources	resource	NOUN
faba-173	139	13	required	require	VERB
faba-173	139	14	–	–	PUNCT
faba-173	139	15	the	the	DET
faba-173	139	16	more	more	ADJ
faba-173	139	17	time	time	NOUN
faba-173	139	18	and	and	CCONJ
faba-173	139	19	greater	great	ADJ
faba-173	139	20	competencies	competency	NOUN
faba-173	139	21	required	require	VERB
faba-173	139	22	to	to	PART
faba-173	139	23	conduct	conduct	VERB
faba-173	139	24	these	these	DET
faba-173	139	25	procedures	procedure	NOUN
faba-173	139	26	,	,	PUNCT
faba-173	139	27	the	the	PRON
faba-173	139	28	higher	high	ADJ
faba-173	139	29	the	the	DET
faba-173	139	30	cost	cost	NOUN
faba-173	139	31	of	of	ADP
faba-173	139	32	the	the	DET
faba-173	139	33	audit	audit	NOUN
faba-173	139	34	.	.	PUNCT
faba-173	140	1	therefore	therefore	ADV
faba-173	140	2	,	,	PUNCT
faba-173	140	3	to	to	PART
faba-173	140	4	ensure	ensure	VERB
faba-173	140	5	high	high	ADJ
faba-173	140	6	audit	audit	NOUN
faba-173	140	7	quality	quality	NOUN
faba-173	140	8	,	,	PUNCT
faba-173	140	9	when	when	SCONJ
faba-173	140	10	determining	determine	VERB
faba-173	140	11	the	the	DET
faba-173	140	12	cost	cost	NOUN
faba-173	140	13	of	of	ADP
faba-173	140	14	the	the	DET
faba-173	140	15	audit	audit	NOUN
faba-173	140	16	,	,	PUNCT
faba-173	140	17	auditors	auditor	NOUN
faba-173	140	18	must	must	AUX
faba-173	140	19	consider	consider	VERB
faba-173	140	20	all	all	DET
faba-173	140	21	the	the	DET
faba-173	140	22	resources	resource	NOUN
faba-173	140	23	required	require	VERB
faba-173	140	24	to	to	ADP
faba-173	140	25	effectively	effectively	ADV
faba-173	140	26	and	and	CCONJ
faba-173	140	27	efficiently	efficiently	ADV
faba-173	140	28	conduct	conduct	VERB
faba-173	140	29	the	the	DET
faba-173	140	30	audit	audit	NOUN
faba-173	140	31	.	.	PUNCT
faba-173	141	1	the	the	DET
faba-173	141	2	research	research	NOUN
faba-173	141	3	variables	variable	VERB
faba-173	141	4	applicable	applicable	ADJ
faba-173	141	5	to	to	ADP
faba-173	141	6	this	this	DET
faba-173	141	7	study	study	NOUN
faba-173	141	8	include	include	VERB
faba-173	141	9	the	the	DET
faba-173	141	10	guiding	guide	VERB
faba-173	141	11	reasons	reason	NOUN
faba-173	141	12	of	of	ADP
faba-173	141	13	the	the	DET
faba-173	141	14	pies	pie	NOUN
faba-173	141	15	for	for	ADP
faba-173	141	16	electing	elect	VERB
faba-173	141	17	a	a	DET
faba-173	141	18	particular	particular	ADJ
faba-173	141	19	auditor	auditor	NOUN
faba-173	141	20	/	/	SYM
faba-173	141	21	audit	audit	NOUN
faba-173	141	22	firm	firm	NOUN
faba-173	141	23	,	,	PUNCT
faba-173	141	24	audit	audit	NOUN
faba-173	141	25	risk	risk	NOUN
faba-173	141	26	and	and	CCONJ
faba-173	141	27	cost	cost	NOUN
faba-173	141	28	of	of	ADP
faba-173	141	29	the	the	DET
faba-173	141	30	audit	audit	NOUN
faba-173	141	31	,	,	PUNCT
faba-173	141	32	which	which	PRON
faba-173	141	33	are	be	AUX
faba-173	141	34	explored	explore	VERB
faba-173	141	35	to	to	PART
faba-173	141	36	investigate	investigate	VERB
faba-173	141	37	the	the	DET
faba-173	141	38	mutual	mutual	ADJ
faba-173	141	39	relationships	relationship	NOUN
faba-173	141	40	amongst	amongst	ADP
faba-173	141	41	these	these	DET
faba-173	141	42	variables	variable	NOUN
faba-173	141	43	.	.	PUNCT
faba-173	142	1	this	this	DET
faba-173	142	2	mixed	mixed	ADJ
faba-173	142	3	methods	method	NOUN
faba-173	142	4	study	study	NOUN
faba-173	142	5	uses	use	VERB
faba-173	142	6	primary	primary	ADJ
faba-173	142	7	and	and	CCONJ
faba-173	142	8	secondary	secondary	ADJ
faba-173	142	9	sources	source	NOUN
faba-173	142	10	of	of	ADP
faba-173	142	11	data	datum	NOUN
faba-173	142	12	and	and	CCONJ
faba-173	142	13	information	information	NOUN
faba-173	142	14	.	.	PUNCT
faba-173	143	1	the	the	DET
faba-173	143	2	secondary	secondary	ADJ
faba-173	143	3	sources	source	NOUN
faba-173	143	4	include	include	VERB
faba-173	143	5	extant	extant	ADJ
faba-173	143	6	literature	literature	NOUN
faba-173	143	7	,	,	PUNCT
faba-173	143	8	whereas	whereas	SCONJ
faba-173	143	9	the	the	DET
faba-173	143	10	primary	primary	ADJ
faba-173	143	11	sources	source	NOUN
faba-173	143	12	include	include	VERB
faba-173	143	13	a	a	DET
faba-173	143	14	combination	combination	NOUN
faba-173	143	15	of	of	ADP
faba-173	143	16	quantitative	quantitative	ADJ
faba-173	143	17	data	datum	NOUN
faba-173	143	18	from	from	ADP
faba-173	143	19	surveys	survey	NOUN
faba-173	143	20	with	with	ADP
faba-173	143	21	respondents	respondent	NOUN
faba-173	143	22	at	at	ADP
faba-173	143	23	audit	audit	NOUN
faba-173	143	24	firms	firm	NOUN
faba-173	143	25	and	and	CCONJ
faba-173	143	26	pies	pie	NOUN
faba-173	143	27	,	,	PUNCT
faba-173	143	28	in	in	ADP
faba-173	143	29	europe	europe	PROPN
faba-173	143	30	;	;	PUNCT
faba-173	143	31	and	and	CCONJ
faba-173	143	32	qualitative	qualitative	ADJ
faba-173	143	33	data	datum	NOUN
faba-173	143	34	from	from	ADP
faba-173	143	35	semi	semi	ADJ
faba-173	143	36	-	-	ADJ
faba-173	143	37	structured	structured	ADJ
faba-173	143	38	interviews	interview	NOUN
faba-173	143	39	with	with	ADP
faba-173	143	40	participants	participant	NOUN
faba-173	143	41	at	at	ADP
faba-173	143	42	pies	pie	NOUN
faba-173	143	43	,	,	PUNCT
faba-173	143	44	in	in	ADP
faba-173	143	45	europe	europe	PROPN
faba-173	143	46	.	.	PUNCT
faba-173	144	1	we	we	PRON
faba-173	144	2	use	use	VERB
faba-173	144	3	extant	extant	ADJ
faba-173	144	4	literature	literature	NOUN
faba-173	144	5	,	,	PUNCT
faba-173	144	6	including	include	VERB
faba-173	144	7	scholarly	scholarly	ADJ
faba-173	144	8	resources	resource	NOUN
faba-173	144	9	and	and	CCONJ
faba-173	144	10	professional	professional	ADJ
faba-173	144	11	audit	audit	NOUN
faba-173	144	12	literature	literature	NOUN
faba-173	144	13	,	,	PUNCT
faba-173	144	14	to	to	PART
faba-173	144	15	explain	explain	VERB
faba-173	144	16	the	the	DET
faba-173	144	17	impacting	impact	VERB
faba-173	144	18	factors	factor	NOUN
faba-173	144	19	on	on	ADP
faba-173	144	20	the	the	DET
faba-173	144	21	cost	cost	NOUN
faba-173	144	22	of	of	ADP
faba-173	144	23	the	the	DET
faba-173	144	24	audit	audit	NOUN
faba-173	144	25	,	,	PUNCT
faba-173	144	26	nature	nature	NOUN
faba-173	144	27	of	of	ADP
faba-173	144	28	the	the	DET
faba-173	144	29	audit	audit	NOUN
faba-173	144	30	expectation	expectation	NOUN
faba-173	144	31	gap	gap	NOUN
faba-173	144	32	and	and	CCONJ
faba-173	144	33	its	its	PRON
faba-173	144	34	characteristics	characteristic	NOUN
faba-173	144	35	,	,	PUNCT
faba-173	144	36	as	as	ADV
faba-173	144	37	well	well	ADV
faba-173	144	38	as	as	ADP
faba-173	144	39	to	to	PART
faba-173	144	40	describe	describe	VERB
faba-173	144	41	the	the	DET
faba-173	144	42	proposed	propose	VERB
faba-173	144	43	audit	audit	NOUN
faba-173	144	44	risk	risk	NOUN
faba-173	144	45	model	model	NOUN
faba-173	144	46	.	.	PUNCT
faba-173	145	1	the	the	DET
faba-173	145	2	observations	observation	NOUN
faba-173	145	3	from	from	ADP
faba-173	145	4	the	the	DET
faba-173	145	5	literature	literature	NOUN
faba-173	145	6	are	be	AUX
faba-173	145	7	linked	link	VERB
faba-173	145	8	to	to	ADP
faba-173	145	9	the	the	DET
faba-173	145	10	scope	scope	NOUN
faba-173	145	11	of	of	ADP
faba-173	145	12	the	the	DET
faba-173	145	13	audit	audit	NOUN
faba-173	145	14	procedures	procedure	NOUN
faba-173	145	15	to	to	PART
faba-173	145	16	explore	explore	VERB
faba-173	145	17	the	the	DET
faba-173	145	18	relationship	relationship	NOUN
faba-173	145	19	between	between	ADP
faba-173	145	20	the	the	DET
faba-173	145	21	level	level	NOUN
faba-173	145	22	of	of	ADP
faba-173	145	23	audit	audit	NOUN
faba-173	145	24	risk	risk	NOUN
faba-173	145	25	,	,	PUNCT
faba-173	145	26	and	and	CCONJ
faba-173	145	27	the	the	DET
faba-173	145	28	scope	scope	NOUN
faba-173	145	29	of	of	ADP
faba-173	145	30	audit	audit	NOUN
faba-173	145	31	procedures	procedure	NOUN
faba-173	145	32	required	require	VERB
faba-173	145	33	and	and	CCONJ
faba-173	145	34	accordingly	accordingly	ADV
faba-173	145	35	,	,	PUNCT
faba-173	145	36	its	its	PRON
faba-173	145	37	impact	impact	NOUN
faba-173	145	38	on	on	ADP
faba-173	145	39	the	the	DET
faba-173	145	40	cost	cost	NOUN
faba-173	145	41	of	of	ADP
faba-173	145	42	the	the	DET
faba-173	145	43	audit	audit	NOUN
faba-173	145	44	.	.	PUNCT
faba-173	146	1	we	we	PRON
faba-173	146	2	link	link	VERB
faba-173	146	3	pies	pie	NOUN
faba-173	146	4	’	'	PUNCT
faba-173	146	5	guiding	guide	VERB
faba-173	146	6	reasons	reason	NOUN
faba-173	146	7	for	for	ADP
faba-173	146	8	electing	elect	VERB
faba-173	146	9	a	a	DET
faba-173	146	10	particular	particular	ADJ
faba-173	146	11	auditor	auditor	NOUN
faba-173	146	12	/	/	SYM
faba-173	146	13	audit	audit	NOUN
faba-173	146	14	firm	firm	NOUN
faba-173	146	15	to	to	ADP
faba-173	146	16	the	the	DET
faba-173	146	17	audit	audit	NOUN
faba-173	146	18	risk	risk	NOUN
faba-173	146	19	,	,	PUNCT
faba-173	146	20	to	to	PART
faba-173	146	21	explain	explain	VERB
faba-173	146	22	the	the	DET
faba-173	146	23	impact	impact	NOUN
faba-173	146	24	of	of	ADP
faba-173	146	25	the	the	DET
faba-173	146	26	prevailing	prevail	VERB
faba-173	146	27	economic	economic	ADJ
faba-173	146	28	conditions	condition	NOUN
faba-173	146	29	on	on	ADP
faba-173	146	30	the	the	DET
faba-173	146	31	audit	audit	NOUN
faba-173	146	32	risk	risk	NOUN
faba-173	146	33	.	.	PUNCT
faba-173	147	1	we	we	PRON
faba-173	147	2	conceptually	conceptually	ADV
faba-173	147	3	argue	argue	VERB
faba-173	147	4	that	that	SCONJ
faba-173	147	5	the	the	DET
faba-173	147	6	audit	audit	NOUN
faba-173	147	7	risk	risk	NOUN
faba-173	147	8	is	be	AUX
faba-173	147	9	higher	high	ADJ
faba-173	147	10	when	when	SCONJ
faba-173	147	11	the	the	DET
faba-173	147	12	pies	pie	NOUN
faba-173	147	13	have	have	VERB
faba-173	147	14	greater	great	ADJ
faba-173	147	15	expectations	expectation	NOUN
faba-173	147	16	from	from	ADP
faba-173	147	17	the	the	DET
faba-173	147	18	external	external	ADJ
faba-173	147	19	audit	audit	NOUN
faba-173	147	20	and	and	CCONJ
faba-173	147	21	postulate	postulate	VERB
faba-173	147	22	that	that	SCONJ
faba-173	147	23	these	these	DET
faba-173	147	24	guiding	guide	VERB
faba-173	147	25	reasons	reason	NOUN
faba-173	147	26	of	of	ADP
faba-173	147	27	the	the	DET
faba-173	147	28	pies	pie	NOUN
faba-173	147	29	represent	represent	VERB
faba-173	147	30	a	a	DET
faba-173	147	31	reflection	reflection	NOUN
faba-173	147	32	of	of	ADP
faba-173	147	33	their	their	PRON
faba-173	147	34	different	different	ADJ
faba-173	147	35	expectations	expectation	NOUN
faba-173	147	36	form	form	VERB
faba-173	147	37	the	the	DET
faba-173	147	38	external	external	ADJ
faba-173	147	39	audit	audit	NOUN
faba-173	147	40	function	function	NOUN
faba-173	147	41	,	,	PUNCT
faba-173	147	42	under	under	ADP
faba-173	147	43	the	the	DET
faba-173	147	44	different	different	ADJ
faba-173	147	45	macroeconomic	macroeconomic	ADJ
faba-173	147	46	conditions	condition	NOUN
faba-173	147	47	.	.	PUNCT
faba-173	148	1	ultimately	ultimately	ADV
faba-173	148	2	,	,	PUNCT
faba-173	148	3	we	we	PRON
faba-173	148	4	consider	consider	VERB
faba-173	148	5	these	these	DET
faba-173	148	6	expectations	expectation	NOUN
faba-173	148	7	of	of	ADP
faba-173	148	8	the	the	DET
faba-173	148	9	pies	pie	NOUN
faba-173	148	10	as	as	ADP
faba-173	148	11	only	only	ADV
faba-173	148	12	one	one	NUM
faba-173	148	13	segment	segment	NOUN
faba-173	148	14	of	of	ADP
faba-173	148	15	the	the	DET
faba-173	148	16	audit	audit	NOUN
faba-173	148	17	expectation	expectation	NOUN
faba-173	148	18	gap	gap	NOUN
faba-173	148	19	,	,	PUNCT
faba-173	148	20	because	because	SCONJ
faba-173	148	21	this	this	DET
faba-173	148	22	phenomenon	phenomenon	NOUN
faba-173	148	23	arises	arise	VERB
faba-173	148	24	from	from	ADP
faba-173	148	25	the	the	DET
faba-173	148	26	different	different	ADJ
faba-173	148	27	understanding	understanding	NOUN
faba-173	148	28	and	and	CCONJ
faba-173	148	29	expectations	expectation	NOUN
faba-173	148	30	which	which	PRON
faba-173	148	31	many	many	ADJ
faba-173	148	32	stakeholders	stakeholder	NOUN
faba-173	148	33	have	have	VERB
faba-173	148	34	from	from	ADP
faba-173	148	35	the	the	DET
faba-173	148	36	external	external	ADJ
faba-173	148	37	audit	audit	NOUN
faba-173	148	38	(	(	PUNCT
faba-173	148	39	not	not	PART
faba-173	148	40	only	only	ADV
faba-173	148	41	the	the	DET
faba-173	148	42	pies	pie	NOUN
faba-173	148	43	,	,	PUNCT
faba-173	148	44	but	but	CCONJ
faba-173	148	45	also	also	ADV
faba-173	148	46	the	the	DET
faba-173	148	47	investors	investor	NOUN
faba-173	148	48	,	,	PUNCT
faba-173	148	49	creditors	creditor	NOUN
faba-173	148	50	,	,	PUNCT
faba-173	148	51	individual	individual	ADJ
faba-173	148	52	users	user	NOUN
faba-173	148	53	,	,	PUNCT
faba-173	148	54	regulatory	regulatory	ADJ
faba-173	148	55	bodies	body	NOUN
faba-173	148	56	/	/	SYM
faba-173	148	57	agencies	agency	NOUN
faba-173	148	58	,	,	PUNCT
faba-173	148	59	and	and	CCONJ
faba-173	148	60	other	other	ADJ
faba-173	148	61	users	user	NOUN
faba-173	148	62	of	of	ADP
faba-173	148	63	audited	audit	VERB
faba-173	148	64	financial	financial	ADJ
faba-173	148	65	statements	statement	NOUN
faba-173	148	66	)	)	PUNCT
faba-173	148	67	.	.	PUNCT
faba-173	149	1	the	the	DET
faba-173	149	2	quantitative	quantitative	ADJ
faba-173	149	3	component	component	NOUN
faba-173	149	4	of	of	ADP
faba-173	149	5	this	this	DET
faba-173	149	6	study	study	NOUN
faba-173	149	7	involved	involve	VERB
faba-173	149	8	surveys	survey	NOUN
faba-173	149	9	with	with	ADP
faba-173	149	10	respondents	respondent	NOUN
faba-173	149	11	at	at	ADP
faba-173	149	12	audit	audit	NOUN
faba-173	149	13	firms	firm	NOUN
faba-173	149	14	and	and	CCONJ
faba-173	149	15	pies	pie	NOUN
faba-173	149	16	,	,	PUNCT
faba-173	149	17	in	in	ADP
faba-173	149	18	europe	europe	PROPN
faba-173	149	19	.	.	PUNCT
faba-173	150	1	to	to	PART
faba-173	150	2	understand	understand	VERB
faba-173	150	3	the	the	DET
faba-173	150	4	cost	cost	NOUN
faba-173	150	5	of	of	ADP
faba-173	150	6	the	the	DET
faba-173	150	7	audit	audit	NOUN
faba-173	150	8	,	,	PUNCT
faba-173	150	9	in	in	ADP
faba-173	150	10	relation	relation	NOUN
faba-173	150	11	to	to	ADP
faba-173	150	12	the	the	DET
faba-173	150	13	different	different	ADJ
faba-173	150	14	economic	economic	ADJ
faba-173	150	15	conditions	condition	NOUN
faba-173	150	16	,	,	PUNCT
faba-173	150	17	to	to	PART
faba-173	150	18	establish	establish	VERB
faba-173	150	19	the	the	DET
faba-173	150	20	appropriate	appropriate	ADJ
faba-173	150	21	scope	scope	NOUN
faba-173	150	22	of	of	ADP
faba-173	150	23	audit	audit	NOUN
faba-173	150	24	procedures	procedure	NOUN
faba-173	150	25	and	and	CCONJ
faba-173	150	26	the	the	DET
faba-173	150	27	required	required	ADJ
faba-173	150	28	resources	resource	NOUN
faba-173	150	29	,	,	PUNCT
faba-173	150	30	we	we	PRON
faba-173	150	31	investigate	investigate	VERB
faba-173	150	32	the	the	DET
faba-173	150	33	cost	cost	NOUN
faba-173	150	34	of	of	ADP
faba-173	150	35	the	the	DET
faba-173	150	36	audit	audit	NOUN
faba-173	150	37	under	under	ADP
faba-173	150	38	the	the	DET
faba-173	150	39	prevailing	prevail	VERB
faba-173	150	40	audit	audit	NOUN
faba-173	150	41	risk	risk	NOUN
faba-173	150	42	associated	associate	VERB
faba-173	150	43	with	with	ADP
faba-173	150	44	different	different	ADJ
faba-173	150	45	macroeconomic	macroeconomic	ADJ
faba-173	150	46	conditions	condition	NOUN
faba-173	150	47	.	.	PUNCT
faba-173	151	1	quantitative	quantitative	ADJ
faba-173	151	2	sample	sample	PROPN
faba-173	151	3	representativeness	representativeness	NOUN
faba-173	151	4	was	be	AUX
faba-173	151	5	achieved	achieve	VERB
faba-173	151	6	by	by	ADP
faba-173	151	7	applying	apply	VERB
faba-173	151	8	the	the	DET
faba-173	151	9	statistical	statistical	ADJ
faba-173	151	10	sampling	sampling	NOUN
faba-173	151	11	formula	formula	NOUN
faba-173	151	12	provided	provide	VERB
faba-173	151	13	by	by	ADP
faba-173	151	14	taherdoost	taherdoost	ADJ
faba-173	151	15	(	(	PUNCT
faba-173	151	16	2016	2016	NUM
faba-173	151	17	)	)	PUNCT
faba-173	151	18	,	,	PUNCT
faba-173	151	19	who	who	PRON
faba-173	151	20	asserted	assert	VERB
faba-173	151	21	that	that	PRON
faba-173	151	22	to	to	PART
faba-173	151	23	generalise	generalise	VERB
faba-173	151	24	the	the	DET
faba-173	151	25	form	form	NOUN
faba-173	151	26	of	of	ADP
faba-173	151	27	a	a	DET
faba-173	151	28	simple	simple	ADJ
faba-173	151	29	random	random	ADJ
faba-173	151	30	sample	sample	NOUN
faba-173	151	31	and	and	CCONJ
faba-173	151	32	avoid	avoid	VERB
faba-173	151	33	sampling	sample	VERB
faba-173	151	34	errors	error	NOUN
faba-173	151	35	or	or	CCONJ
faba-173	151	36	biases	bias	NOUN
faba-173	151	37	,	,	PUNCT
faba-173	151	38	the	the	DET
faba-173	151	39	sample	sample	NOUN
faba-173	151	40	size	size	NOUN
faba-173	151	41	needs	need	VERB
faba-173	151	42	to	to	PART
faba-173	151	43	be	be	AUX
faba-173	151	44	adequate	adequate	ADJ
faba-173	151	45	.	.	PUNCT
faba-173	152	1	taherdoost	taherdoost	PROPN
faba-173	152	2	(	(	PUNCT
faba-173	152	3	2016	2016	NUM
faba-173	152	4	)	)	PUNCT
faba-173	152	5	recommends	recommend	VERB
faba-173	152	6	the	the	DET
faba-173	152	7	following	follow	VERB
faba-173	152	8	formula	formula	NOUN
faba-173	152	9	for	for	ADP
faba-173	152	10	calculating	calculate	VERB
faba-173	152	11	the	the	DET
faba-173	152	12	sample	sample	NOUN
faba-173	152	13	size	size	NOUN
faba-173	152	14	:	:	PUNCT
faba-173	152	15	n	n	PROPN
faba-173	152	16	=	=	SYM
faba-173	152	17	n∙p∙(100−p)∙	n∙p∙(100−p)∙	PROPN
faba-173	152	18	z2	z2	PROPN
faba-173	152	19	e2	e2	PROPN
faba-173	152	20	p∙(100−p)∙	p∙(100−p)∙	PROPN
faba-173	152	21	z2	z2	PROPN
faba-173	152	22	e2+n−1	e2+n−1	PROPN
faba-173	152	23	(	(	PUNCT
faba-173	152	24	1	1	NUM
faba-173	152	25	)	)	PUNCT
faba-173	152	26	where	where	SCONJ
faba-173	152	27	:	:	PUNCT
faba-173	152	28	‘	'	PUNCT
faba-173	152	29	n	n	CCONJ
faba-173	152	30	’	'	PUNCT
faba-173	152	31	is	be	AUX
faba-173	152	32	the	the	DET
faba-173	152	33	required	require	VERB
faba-173	152	34	sample	sample	NOUN
faba-173	152	35	size	size	NOUN
faba-173	152	36	;	;	PUNCT
faba-173	152	37	‘	'	PUNCT
faba-173	152	38	n	n	CCONJ
faba-173	152	39	’	'	PUNCT
faba-173	152	40	is	be	AUX
faba-173	152	41	the	the	DET
faba-173	152	42	total	total	ADJ
faba-173	152	43	population	population	NOUN
faba-173	152	44	size	size	NOUN
faba-173	152	45	;	;	PUNCT
faba-173	152	46	‘	'	PUNCT
faba-173	152	47	p	p	X
faba-173	152	48	’	'	PUNCT
faba-173	152	49	is	be	AUX
faba-173	152	50	the	the	DET
faba-173	152	51	proportion	proportion	NOUN
faba-173	152	52	of	of	ADP
faba-173	152	53	the	the	DET
faba-173	152	54	population	population	NOUN
faba-173	152	55	;	;	PUNCT
faba-173	152	56	‘	'	PUNCT
faba-173	152	57	e	e	NOUN
faba-173	152	58	’	'	PUNCT
faba-173	152	59	is	be	AUX
faba-173	152	60	the	the	DET
faba-173	152	61	margin	margin	NOUN
faba-173	152	62	of	of	ADP
faba-173	152	63	error	error	NOUN
faba-173	152	64	;	;	PUNCT
faba-173	152	65	and	and	CCONJ
faba-173	152	66	‘	'	PUNCT
faba-173	152	67	z	z	X
faba-173	152	68	’	'	PUNCT
faba-173	152	69	is	be	AUX
faba-173	152	70	the	the	DET
faba-173	152	71	confidence	confidence	NOUN
faba-173	152	72	interval	interval	NOUN
faba-173	152	73	.	.	PUNCT
faba-173	153	1	although	although	SCONJ
faba-173	153	2	larger	large	ADJ
faba-173	153	3	samples	sample	NOUN
faba-173	153	4	tend	tend	VERB
faba-173	153	5	to	to	PART
faba-173	153	6	reduce	reduce	VERB
faba-173	153	7	the	the	DET
faba-173	153	8	likelihood	likelihood	NOUN
faba-173	153	9	of	of	ADP
faba-173	153	10	biased	biased	ADJ
faba-173	153	11	findings	finding	NOUN
faba-173	153	12	,	,	PUNCT
faba-173	153	13	diminishing	diminish	VERB
faba-173	153	14	returns	return	NOUN
faba-173	153	15	may	may	AUX
faba-173	153	16	apply	apply	VERB
faba-173	153	17	when	when	SCONJ
faba-173	153	18	samples	sample	NOUN
faba-173	153	19	get	get	VERB
faba-173	153	20	too	too	ADV
faba-173	153	21	large	large	ADJ
faba-173	153	22	(	(	PUNCT
faba-173	153	23	gill	gill	NOUN
faba-173	153	24	et	et	PROPN
faba-173	153	25	al	al	PROPN
faba-173	153	26	.	.	PROPN
faba-173	153	27	2010	2010	NUM
faba-173	153	28	)	)	PUNCT
faba-173	153	29	.	.	PUNCT
faba-173	154	1	simply	simply	ADV
faba-173	154	2	stated	state	VERB
faba-173	154	3	,	,	PUNCT
faba-173	154	4	larger	large	ADJ
faba-173	154	5	sample	sample	NOUN
faba-173	154	6	sizes	size	NOUN
faba-173	154	7	may	may	AUX
faba-173	154	8	reduce	reduce	VERB
faba-173	154	9	sampling	sample	VERB
faba-173	154	10	error	error	NOUN
faba-173	154	11	,	,	PUNCT
faba-173	154	12	but	but	CCONJ
faba-173	154	13	at	at	ADP
faba-173	154	14	a	a	DET
faba-173	154	15	decreasing	decrease	VERB
faba-173	154	16	rate	rate	NOUN
faba-173	154	17	(	(	PUNCT
faba-173	154	18	taherdoost	taherdoost	NOUN
faba-173	154	19	2016	2016	NUM
faba-173	154	20	)	)	PUNCT
faba-173	154	21	.	.	PUNCT
faba-173	155	1	for	for	ADP
faba-173	155	2	this	this	DET
faba-173	155	3	purpose	purpose	NOUN
faba-173	155	4	,	,	PUNCT
faba-173	155	5	264	264	NUM
faba-173	155	6	audit	audit	NOUN
faba-173	155	7	firms	firm	NOUN
faba-173	155	8	in	in	ADP
faba-173	155	9	europe	europe	PROPN
faba-173	155	10	were	be	AUX
faba-173	155	11	randomly	randomly	ADV
faba-173	155	12	selected	select	VERB
faba-173	155	13	(	(	PUNCT
faba-173	155	14	from	from	ADP
faba-173	155	15	the	the	DET
faba-173	155	16	total	total	ADJ
faba-173	155	17	population	population	NOUN
faba-173	155	18	of	of	ADP
faba-173	155	19	10.000	10.000	NUM
faba-173	155	20	audit	audit	NOUN
faba-173	155	21	firms	firm	NOUN
faba-173	155	22	in	in	ADP
faba-173	155	23	europe	europe	PROPN
faba-173	155	24	)	)	PUNCT
faba-173	155	25	,	,	PUNCT
faba-173	155	26	80	80	NUM
faba-173	155	27	of	of	ADP
faba-173	155	28	which	which	PRON
faba-173	155	29	agreed	agree	VERB
faba-173	155	30	to	to	PART
faba-173	155	31	respond	respond	VERB
faba-173	155	32	to	to	ADP
faba-173	155	33	the	the	DET
faba-173	155	34	survey	survey	NOUN
faba-173	155	35	(	(	PUNCT
faba-173	155	36	30.30	30.30	NUM
faba-173	155	37	%	%	NOUN
faba-173	155	38	response	response	NOUN
faba-173	155	39	rate	rate	NOUN
faba-173	155	40	)	)	PUNCT
faba-173	155	41	.	.	PUNCT
faba-173	156	1	survey	survey	NOUN
faba-173	156	2	respondents	respondent	NOUN
faba-173	156	3	at	at	ADP
faba-173	156	4	selected	select	VERB
faba-173	156	5	audit	audit	NOUN
faba-173	156	6	firms	firm	NOUN
faba-173	156	7	included	include	VERB
faba-173	156	8	audit	audit	NOUN
faba-173	156	9	partners	partner	NOUN
faba-173	156	10	and	and	CCONJ
faba-173	156	11	audit	audit	NOUN
faba-173	156	12	managers	manager	NOUN
faba-173	156	13	.	.	PUNCT
faba-173	157	1	inclusion	inclusion	NOUN
faba-173	157	2	criteria	criterion	NOUN
faba-173	157	3	were	be	AUX
faba-173	157	4	that	that	PRON
faba-173	157	5	audit	audit	NOUN
faba-173	157	6	firms	firm	NOUN
faba-173	157	7	/	/	SYM
faba-173	157	8	respondents	respondent	NOUN
faba-173	157	9	had	have	VERB
faba-173	157	10	to	to	PART
faba-173	157	11	be	be	AUX
faba-173	157	12	officially	officially	ADV
faba-173	157	13	registered	register	VERB
faba-173	157	14	as	as	ADP
faba-173	157	15	providers	provider	NOUN
faba-173	157	16	of	of	ADP
faba-173	157	17	audit	audit	NOUN
faba-173	157	18	services	service	NOUN
faba-173	157	19	based	base	VERB
faba-173	157	20	on	on	ADP
faba-173	157	21	the	the	DET
faba-173	157	22	eu	eu	PROPN
faba-173	157	23	acquis	acquis	PROPN
faba-173	157	24	communautaire	communautaire	NOUN
faba-173	157	25	for	for	ADP
faba-173	157	26	statutory	statutory	ADJ
faba-173	157	27	audit	audit	NOUN
faba-173	157	28	,	,	PUNCT
faba-173	157	29	in	in	ADP
faba-173	157	30	publicly	publicly	ADV
faba-173	157	31	available	available	ADJ
faba-173	157	32	registers	register	NOUN
faba-173	157	33	of	of	ADP
faba-173	157	34	auditors	auditor	NOUN
faba-173	157	35	and	and	CCONJ
faba-173	157	36	audit	audit	NOUN
faba-173	157	37	firms	firm	NOUN
faba-173	157	38	of	of	ADP
faba-173	157	39	national	national	ADJ
faba-173	157	40	audit	audit	NOUN
faba-173	157	41	institutes	institute	NOUN
faba-173	157	42	and	and	CCONJ
faba-173	157	43	professional	professional	ADJ
faba-173	157	44	audit	audit	NOUN
faba-173	157	45	associations	association	NOUN
faba-173	157	46	in	in	ADP
faba-173	157	47	the	the	DET
faba-173	157	48	european	european	ADJ
faba-173	157	49	countries	country	NOUN
faba-173	157	50	.	.	PUNCT
faba-173	158	1	regarding	regard	VERB
faba-173	158	2	the	the	DET
faba-173	158	3	pies	pie	NOUN
faba-173	158	4	in	in	ADP
faba-173	158	5	europe	europe	PROPN
faba-173	158	6	,	,	PUNCT
faba-173	158	7	267	267	NUM
faba-173	158	8	of	of	ADP
faba-173	158	9	them	they	PRON
faba-173	158	10	were	be	AUX
faba-173	158	11	randomly	randomly	ADV
faba-173	158	12	selected	select	VERB
faba-173	158	13	(	(	PUNCT
faba-173	158	14	from	from	ADP
faba-173	158	15	the	the	DET
faba-173	158	16	total	total	ADJ
faba-173	158	17	population	population	NOUN
faba-173	158	18	of	of	ADP
faba-173	158	19	19.074	19.074	NUM
faba-173	158	20	pies	pie	NOUN
faba-173	158	21	in	in	ADP
faba-173	158	22	europe	europe	PROPN
faba-173	158	23	)	)	PUNCT
faba-173	158	24	,	,	PUNCT
faba-173	158	25	75	75	NUM
faba-173	158	26	of	of	ADP
faba-173	158	27	which	which	PRON
faba-173	158	28	agreed	agree	VERB
faba-173	158	29	to	to	PART
faba-173	158	30	respond	respond	VERB
faba-173	158	31	to	to	ADP
faba-173	158	32	the	the	DET
faba-173	158	33	survey	survey	NOUN
faba-173	158	34	(	(	PUNCT
faba-173	158	35	28.01	28.01	NUM
faba-173	158	36	%	%	NOUN
faba-173	158	37	response	response	NOUN
faba-173	158	38	rate	rate	NOUN
faba-173	158	39	)	)	PUNCT
faba-173	158	40	.	.	PUNCT
faba-173	159	1	survey	survey	NOUN
faba-173	159	2	respondents	respondent	NOUN
faba-173	159	3	at	at	ADP
faba-173	159	4	selected	select	VERB
faba-173	159	5	pies	pie	NOUN
faba-173	159	6	included	include	VERB
faba-173	159	7	chief	chief	ADJ
faba-173	159	8	finance	finance	NOUN
faba-173	159	9	officers	officer	NOUN
faba-173	159	10	,	,	PUNCT
faba-173	159	11	chief	chief	ADJ
faba-173	159	12	executive	executive	ADJ
faba-173	159	13	officers	officer	NOUN
faba-173	159	14	,	,	PUNCT
faba-173	159	15	and	and	CCONJ
faba-173	159	16	other	other	ADJ
faba-173	159	17	senior	senior	ADJ
faba-173	159	18	officials	official	NOUN
faba-173	159	19	.	.	PUNCT
faba-173	160	1	inclusion	inclusion	NOUN
faba-173	160	2	criteria	criterion	NOUN
faba-173	160	3	were	be	AUX
faba-173	160	4	that	that	SCONJ
faba-173	160	5	pies	pie	NOUN
faba-173	160	6	/	/	SYM
faba-173	160	7	respondents	respondent	NOUN
faba-173	160	8	had	have	VERB
faba-173	160	9	to	to	PART
faba-173	160	10	be	be	AUX
faba-173	160	11	registered	register	VERB
faba-173	160	12	in	in	ADP
faba-173	160	13	the	the	DET
faba-173	160	14	official	official	ADJ
faba-173	160	15	registers	register	NOUN
faba-173	160	16	of	of	ADP
faba-173	160	17	the	the	DET
faba-173	160	18	particular	particular	ADJ
faba-173	160	19	european	european	ADJ
faba-173	160	20	country	country	NOUN
faba-173	160	21	as	as	ADP
faba-173	160	22	‘	'	PUNCT
faba-173	160	23	entities	entity	NOUN
faba-173	160	24	from	from	ADP
faba-173	160	25	public	public	ADJ
faba-173	160	26	interest	interest	NOUN
faba-173	160	27	’	'	PUNCT
faba-173	160	28	,	,	PUNCT
faba-173	160	29	i.e.	i.e.	X
faba-173	160	30	banks	bank	NOUN
faba-173	160	31	,	,	PUNCT
faba-173	160	32	insurance	insurance	NOUN
faba-173	160	33	/	/	SYM
faba-173	160	34	reinsurance	reinsurance	NOUN
faba-173	160	35	companies	company	NOUN
faba-173	160	36	,	,	PUNCT
faba-173	160	37	and/or	and/or	CCONJ
faba-173	160	38	other	other	ADJ
faba-173	160	39	listed	list	VERB
faba-173	160	40	entities	entity	NOUN
faba-173	160	41	.	.	PUNCT
faba-173	161	1	darko	darko	PROPN
faba-173	161	2	dachevski	dachevski	PROPN
faba-173	161	3	and	and	CCONJ
faba-173	161	4	barry	barry	PROPN
faba-173	161	5	ackers	acker	NOUN
faba-173	161	6	/	/	SYM
faba-173	161	7	finance	finance	NOUN
faba-173	161	8	,	,	PUNCT
faba-173	161	9	accounting	accounting	NOUN
faba-173	161	10	and	and	CCONJ
faba-173	161	11	business	business	NOUN
faba-173	161	12	analysis	analysis	NOUN
faba-173	161	13	,	,	PUNCT
faba-173	161	14	volume	volume	NOUN
faba-173	161	15	6	6	NUM
faba-173	161	16	,	,	PUNCT
faba-173	161	17	issue	issue	NOUN
faba-173	161	18	1	1	NUM
faba-173	161	19	,	,	PUNCT
faba-173	161	20	2024	2024	NUM
faba-173	161	21	18	18	NUM
faba-173	161	22	the	the	DET
faba-173	161	23	surveys	survey	NOUN
faba-173	161	24	were	be	AUX
faba-173	161	25	conducted	conduct	VERB
faba-173	161	26	between	between	ADP
faba-173	161	27	june	june	PROPN
faba-173	161	28	2021	2021	NUM
faba-173	161	29	and	and	CCONJ
faba-173	161	30	july	july	PROPN
faba-173	161	31	2022	2022	NUM
faba-173	161	32	.	.	PUNCT
faba-173	162	1	appropriate	appropriate	ADJ
faba-173	162	2	survey	survey	NOUN
faba-173	162	3	questions	question	NOUN
faba-173	162	4	were	be	AUX
faba-173	162	5	developed	develop	VERB
faba-173	162	6	for	for	ADP
faba-173	162	7	the	the	DET
faba-173	162	8	two	two	NUM
faba-173	162	9	respondent	respondent	NOUN
faba-173	162	10	groups	group	NOUN
faba-173	162	11	,	,	PUNCT
faba-173	162	12	which	which	PRON
faba-173	162	13	are	be	AUX
faba-173	162	14	respectively	respectively	ADV
faba-173	162	15	disclosed	disclose	VERB
faba-173	162	16	in	in	ADP
faba-173	162	17	appendix	appendix	NOUN
faba-173	162	18	1	1	NUM
faba-173	162	19	and	and	CCONJ
faba-173	162	20	appendix	appendix	NOUN
faba-173	162	21	2	2	NUM
faba-173	162	22	below	below	ADV
faba-173	162	23	.	.	PUNCT
faba-173	163	1	the	the	DET
faba-173	163	2	surveys	survey	NOUN
faba-173	163	3	were	be	AUX
faba-173	163	4	web	web	NOUN
faba-173	163	5	-	-	PUNCT
faba-173	163	6	based	base	VERB
faba-173	163	7	and	and	CCONJ
faba-173	163	8	all	all	DET
faba-173	163	9	randomly	randomly	ADV
faba-173	163	10	selected	select	VERB
faba-173	163	11	respondents	respondent	NOUN
faba-173	163	12	received	receive	VERB
faba-173	163	13	an	an	DET
faba-173	163	14	email	email	NOUN
faba-173	163	15	invitation	invitation	NOUN
faba-173	163	16	to	to	PART
faba-173	163	17	participate	participate	VERB
faba-173	163	18	with	with	ADP
faba-173	163	19	a	a	DET
faba-173	163	20	link	link	NOUN
faba-173	163	21	to	to	ADP
faba-173	163	22	the	the	DET
faba-173	163	23	survey	survey	NOUN
faba-173	163	24	questions	question	NOUN
faba-173	163	25	.	.	PUNCT
faba-173	164	1	the	the	DET
faba-173	164	2	respondents	respondent	NOUN
faba-173	164	3	needed	need	VERB
faba-173	164	4	about	about	ADV
faba-173	164	5	five	five	NUM
faba-173	164	6	minutes	minute	NOUN
faba-173	164	7	to	to	PART
faba-173	164	8	submit	submit	VERB
faba-173	164	9	their	their	PRON
faba-173	164	10	responses	response	NOUN
faba-173	164	11	.	.	PUNCT
faba-173	165	1	obtained	obtain	VERB
faba-173	165	2	results	result	NOUN
faba-173	165	3	from	from	ADP
faba-173	165	4	the	the	DET
faba-173	165	5	surveys	survey	NOUN
faba-173	165	6	were	be	AUX
faba-173	165	7	analysed	analyse	VERB
faba-173	165	8	using	use	VERB
faba-173	165	9	descriptive	descriptive	ADJ
faba-173	165	10	statistics	statistic	NOUN
faba-173	165	11	.	.	PUNCT
faba-173	166	1	we	we	PRON
faba-173	166	2	applied	apply	VERB
faba-173	166	3	the	the	DET
faba-173	166	4	pearson	pearson	NOUN
faba-173	166	5	’s	’s	PART
faba-173	166	6	ratio	ratio	NOUN
faba-173	166	7	for	for	ADP
faba-173	166	8	simple	simple	ADJ
faba-173	166	9	linear	linear	NOUN
faba-173	166	10	correlation	correlation	NOUN
faba-173	166	11	,	,	PUNCT
faba-173	166	12	to	to	PART
faba-173	166	13	identify	identify	VERB
faba-173	166	14	the	the	DET
faba-173	166	15	relationships	relationship	NOUN
faba-173	166	16	between	between	ADP
faba-173	166	17	the	the	DET
faba-173	166	18	research	research	NOUN
faba-173	166	19	variables	variable	NOUN
faba-173	166	20	,	,	PUNCT
faba-173	166	21	their	their	PRON
faba-173	166	22	impacting	impact	VERB
faba-173	166	23	factors	factor	NOUN
faba-173	166	24	and	and	CCONJ
faba-173	166	25	affecting	affect	VERB
faba-173	166	26	determinants	determinant	NOUN
faba-173	166	27	,	,	PUNCT
faba-173	166	28	as	as	SCONJ
faba-173	166	29	follows	follow	VERB
faba-173	166	30	(	(	PUNCT
faba-173	166	31	taraldsen	taraldsen	NOUN
faba-173	166	32	2022	2022	NUM
faba-173	166	33	):	):	PUNCT
faba-173	166	34	r	r	NOUN
faba-173	166	35	=	=	SYM
faba-173	166	36	nσxy−σxσy	nσxy−σxσy	NUM
faba-173	166	37	√nσx2−(σx)2	√nσx2−(σx)2	NOUN
faba-173	166	38	√nσy2−(σy)2	√nσy2−(σy)2	X
faba-173	166	39	(	(	PUNCT
faba-173	166	40	2	2	NUM
faba-173	166	41	)	)	PUNCT
faba-173	166	42	where	where	SCONJ
faba-173	166	43	:	:	PUNCT
faba-173	166	44	‘	'	PUNCT
faba-173	166	45	r	r	X
faba-173	166	46	’	'	PUNCT
faba-173	166	47	is	be	AUX
faba-173	166	48	the	the	DET
faba-173	166	49	pearson	pearson	PROPN
faba-173	166	50	’s	’s	PART
faba-173	166	51	ratio	ratio	NOUN
faba-173	166	52	;	;	PUNCT
faba-173	166	53	‘	'	PUNCT
faba-173	166	54	n	n	CCONJ
faba-173	166	55	’	'	PUNCT
faba-173	166	56	is	be	AUX
faba-173	166	57	the	the	DET
faba-173	166	58	number	number	NOUN
faba-173	166	59	of	of	ADP
faba-173	166	60	series	series	NOUN
faba-173	166	61	;	;	PUNCT
faba-173	166	62	and	and	CCONJ
faba-173	166	63	‘	'	PUNCT
faba-173	166	64	x	x	X
faba-173	166	65	’	'	PUNCT
faba-173	166	66	and	and	CCONJ
faba-173	166	67	‘	'	PUNCT
faba-173	166	68	y	y	X
faba-173	166	69	’	'	PUNCT
faba-173	166	70	are	be	AUX
faba-173	166	71	the	the	DET
faba-173	166	72	research	research	NOUN
faba-173	166	73	variables	variable	NOUN
faba-173	166	74	.	.	PUNCT
faba-173	167	1	the	the	DET
faba-173	167	2	model	model	NOUN
faba-173	167	3	presented	present	VERB
faba-173	167	4	above	above	ADV
faba-173	167	5	,	,	PUNCT
faba-173	167	6	illustrates	illustrate	VERB
faba-173	167	7	the	the	DET
faba-173	167	8	simple	simple	ADJ
faba-173	167	9	linear	linear	ADJ
faba-173	167	10	correlation	correlation	NOUN
faba-173	167	11	between	between	ADP
faba-173	167	12	the	the	DET
faba-173	167	13	research	research	NOUN
faba-173	167	14	variables	variable	NOUN
faba-173	167	15	(	(	PUNCT
faba-173	167	16	taraldsen	taraldsen	VERB
faba-173	167	17	2022	2022	NUM
faba-173	167	18	)	)	PUNCT
faba-173	167	19	,	,	PUNCT
faba-173	167	20	where	where	SCONJ
faba-173	167	21	the	the	DET
faba-173	167	22	minimum	minimum	ADJ
faba-173	167	23	value	value	NOUN
faba-173	167	24	may	may	AUX
faba-173	167	25	be	be	AUX
faba-173	167	26	negative	negative	ADJ
faba-173	167	27	,	,	PUNCT
faba-173	167	28	and	and	CCONJ
faba-173	167	29	the	the	DET
faba-173	167	30	maximum	maximum	ADJ
faba-173	167	31	value	value	NOUN
faba-173	167	32	may	may	AUX
faba-173	167	33	be	be	AUX
faba-173	167	34	positive	positive	ADJ
faba-173	167	35	(	(	PUNCT
faba-173	167	36	taraldsen	taraldsen	VERB
faba-173	167	37	2022	2022	NUM
faba-173	167	38	)	)	PUNCT
faba-173	167	39	.	.	PUNCT
faba-173	168	1	however	however	ADV
faba-173	168	2	,	,	PUNCT
faba-173	168	3	to	to	PART
faba-173	168	4	test	test	VERB
faba-173	168	5	the	the	DET
faba-173	168	6	significance	significance	NOUN
faba-173	168	7	of	of	ADP
faba-173	168	8	the	the	DET
faba-173	168	9	obtained	obtain	VERB
faba-173	168	10	ratio	ratio	NOUN
faba-173	168	11	,	,	PUNCT
faba-173	168	12	we	we	PRON
faba-173	168	13	applied	apply	VERB
faba-173	168	14	the	the	DET
faba-173	168	15	student	student	NOUN
faba-173	168	16	’s	’s	PART
faba-173	168	17	tdistribution	tdistribution	NOUN
faba-173	168	18	with	with	ADP
faba-173	168	19	two	two	NUM
faba-173	168	20	degrees	degree	NOUN
faba-173	168	21	of	of	ADP
faba-173	168	22	freedom	freedom	NOUN
faba-173	168	23	,	,	PUNCT
faba-173	168	24	as	as	SCONJ
faba-173	168	25	presented	present	VERB
faba-173	168	26	below	below	ADV
faba-173	168	27	(	(	PUNCT
faba-173	168	28	taraldsen	taraldsen	VERB
faba-173	168	29	2022	2022	NUM
faba-173	168	30	):	):	PUNCT
faba-173	168	31	t	t	NOUN
faba-173	168	32	=	=	SYM
faba-173	168	33	r	r	NOUN
faba-173	168	34	sr	sr	PROPN
faba-173	168	35	(	(	PUNCT
faba-173	168	36	3	3	NUM
faba-173	168	37	)	)	PUNCT
faba-173	168	38	sr	sr	NOUN
faba-173	168	39	=	=	SYM
faba-173	168	40	√	√	PROPN
faba-173	168	41	1−r2	1−r2	NUM
faba-173	168	42	n−2	n−2	PROPN
faba-173	168	43	(	(	PUNCT
faba-173	168	44	4	4	NUM
faba-173	168	45	)	)	PUNCT
faba-173	168	46	where	where	SCONJ
faba-173	168	47	‘	'	PUNCT
faba-173	168	48	r	r	X
faba-173	168	49	’	'	PUNCT
faba-173	168	50	is	be	AUX
faba-173	168	51	the	the	DET
faba-173	168	52	pearson	pearson	PROPN
faba-173	168	53	’s	’s	PART
faba-173	168	54	ratio	ratio	NOUN
faba-173	168	55	;	;	PUNCT
faba-173	168	56	‘	'	PUNCT
faba-173	168	57	sr	sr	PROPN
faba-173	168	58	’	'	PUNCT
faba-173	168	59	is	be	AUX
faba-173	168	60	the	the	DET
faba-173	168	61	standard	standard	ADJ
faba-173	168	62	deviation	deviation	NOUN
faba-173	168	63	ratio	ratio	NOUN
faba-173	168	64	;	;	PUNCT
faba-173	168	65	‘	'	PUNCT
faba-173	168	66	n	n	CCONJ
faba-173	168	67	’	'	PUNCT
faba-173	168	68	is	be	AUX
faba-173	168	69	the	the	DET
faba-173	168	70	number	number	NOUN
faba-173	168	71	of	of	ADP
faba-173	168	72	series	series	NOUN
faba-173	168	73	;	;	PUNCT
faba-173	168	74	and	and	CCONJ
faba-173	168	75	‘	'	PUNCT
faba-173	168	76	t	t	X
faba-173	168	77	’	'	PUNCT
faba-173	168	78	is	be	AUX
faba-173	168	79	the	the	DET
faba-173	168	80	significance	significance	NOUN
faba-173	168	81	test	test	NOUN
faba-173	168	82	.	.	PUNCT
faba-173	169	1	whereas	whereas	SCONJ
faba-173	169	2	a	a	DET
faba-173	169	3	pearson	pearson	NOUN
faba-173	169	4	’s	’s	PART
faba-173	169	5	ratio	ratio	NOUN
faba-173	169	6	of	of	ADP
faba-173	169	7	zero	zero	NUM
faba-173	169	8	means	mean	VERB
faba-173	169	9	that	that	SCONJ
faba-173	169	10	no	no	DET
faba-173	169	11	simple	simple	ADJ
faba-173	169	12	linear	linear	ADJ
faba-173	169	13	correlation	correlation	NOUN
faba-173	169	14	exists	exist	VERB
faba-173	169	15	,	,	PUNCT
faba-173	169	16	a	a	DET
faba-173	169	17	positive	positive	ADJ
faba-173	169	18	value	value	NOUN
faba-173	169	19	reflects	reflect	VERB
faba-173	169	20	a	a	DET
faba-173	169	21	simple	simple	ADJ
faba-173	169	22	linear	linear	NOUN
faba-173	169	23	correlation	correlation	NOUN
faba-173	169	24	,	,	PUNCT
faba-173	169	25	while	while	SCONJ
faba-173	169	26	a	a	DET
faba-173	169	27	negative	negative	ADJ
faba-173	169	28	value	value	NOUN
faba-173	169	29	reveals	reveal	VERB
faba-173	169	30	a	a	DET
faba-173	169	31	simple	simple	ADJ
faba-173	169	32	linear	linear	ADJ
faba-173	169	33	regression	regression	NOUN
faba-173	169	34	(	(	PUNCT
faba-173	169	35	taraldsen	taraldsen	VERB
faba-173	169	36	2022	2022	NUM
faba-173	169	37	)	)	PUNCT
faba-173	169	38	.	.	PUNCT
faba-173	170	1	however	however	ADV
faba-173	170	2	,	,	PUNCT
faba-173	170	3	since	since	SCONJ
faba-173	170	4	the	the	DET
faba-173	170	5	value	value	NOUN
faba-173	170	6	of	of	ADP
faba-173	170	7	the	the	DET
faba-173	170	8	pearson	pearson	PROPN
faba-173	170	9	’s	’s	PART
faba-173	170	10	ratio	ratio	NOUN
faba-173	170	11	does	do	AUX
faba-173	170	12	not	not	PART
faba-173	170	13	represent	represent	VERB
faba-173	170	14	the	the	DET
faba-173	170	15	strength	strength	NOUN
faba-173	170	16	of	of	ADP
faba-173	170	17	the	the	DET
faba-173	170	18	simple	simple	ADJ
faba-173	170	19	linear	linear	NOUN
faba-173	170	20	correlation	correlation	NOUN
faba-173	170	21	(	(	PUNCT
faba-173	170	22	taraldsen	taraldsen	VERB
faba-173	170	23	2022	2022	NUM
faba-173	170	24	)	)	PUNCT
faba-173	170	25	,	,	PUNCT
faba-173	170	26	we	we	PRON
faba-173	170	27	applied	apply	VERB
faba-173	170	28	the	the	DET
faba-173	170	29	significance	significance	NOUN
faba-173	170	30	test	test	NOUN
faba-173	170	31	,	,	PUNCT
faba-173	170	32	and	and	CCONJ
faba-173	170	33	considered	consider	VERB
faba-173	170	34	the	the	DET
faba-173	170	35	student	student	NOUN
faba-173	170	36	’s	’s	PART
faba-173	170	37	t	t	NOUN
faba-173	170	38	-	-	PUNCT
faba-173	170	39	distribution	distribution	NOUN
faba-173	170	40	with	with	ADP
faba-173	170	41	two	two	NUM
faba-173	170	42	degrees	degree	NOUN
faba-173	170	43	of	of	ADP
faba-173	170	44	freedom	freedom	NOUN
faba-173	170	45	,	,	PUNCT
faba-173	170	46	based	base	VERB
faba-173	170	47	on	on	ADP
faba-173	170	48	the	the	DET
faba-173	170	49	obtained	obtain	VERB
faba-173	170	50	significance	significance	NOUN
faba-173	170	51	test	test	NOUN
faba-173	170	52	value	value	NOUN
faba-173	170	53	.	.	PUNCT
faba-173	171	1	this	this	PRON
faba-173	171	2	resulted	result	VERB
faba-173	171	3	in	in	ADP
faba-173	171	4	two	two	NUM
faba-173	171	5	hypotheses	hypothesis	NOUN
faba-173	171	6	being	be	AUX
faba-173	171	7	developed	develop	VERB
faba-173	171	8	for	for	ADP
faba-173	171	9	the	the	DET
faba-173	171	10	quantitative	quantitative	ADJ
faba-173	171	11	analysis	analysis	NOUN
faba-173	171	12	(	(	PUNCT
faba-173	171	13	taraldsen	taraldsen	NOUN
faba-173	171	14	2022	2022	NUM
faba-173	171	15	):	):	PUNCT
faba-173	171	16	h0	h0	PROPN
faba-173	171	17	,	,	PUNCT
faba-173	171	18	which	which	PRON
faba-173	171	19	means	mean	VERB
faba-173	171	20	that	that	SCONJ
faba-173	171	21	no	no	DET
faba-173	171	22	simple	simple	ADJ
faba-173	171	23	linear	linear	NOUN
faba-173	171	24	correlation	correlation	NOUN
faba-173	171	25	exists	exist	VERB
faba-173	171	26	;	;	PUNCT
faba-173	171	27	and	and	CCONJ
faba-173	171	28	h1	h1	PROPN
faba-173	171	29	,	,	PUNCT
faba-173	171	30	which	which	PRON
faba-173	171	31	means	mean	VERB
faba-173	171	32	that	that	SCONJ
faba-173	171	33	a	a	DET
faba-173	171	34	simple	simple	ADJ
faba-173	171	35	linear	linear	NOUN
faba-173	171	36	correlation	correlation	NOUN
faba-173	171	37	exists	exist	VERB
faba-173	171	38	.	.	PUNCT
faba-173	172	1	if	if	SCONJ
faba-173	172	2	t(sr/2	t(sr/2	NOUN
faba-173	172	3	;	;	PUNCT
faba-173	172	4	n-2	n-2	NUM
faba-173	172	5	)	)	PUNCT
faba-173	172	6	>	>	X
faba-173	173	1	t	t	PROPN
faba-173	173	2	,	,	PUNCT
faba-173	173	3	then	then	ADV
faba-173	173	4	h0	h0	PROPN
faba-173	173	5	applies	apply	VERB
faba-173	173	6	,	,	PUNCT
faba-173	173	7	and	and	CCONJ
faba-173	173	8	if	if	SCONJ
faba-173	173	9	t(sr/2	t(sr/2	ADJ
faba-173	173	10	;	;	PUNCT
faba-173	173	11	n-2	n-2	NUM
faba-173	173	12	)	)	PUNCT
faba-173	173	13	<	<	X
faba-173	173	14	t	t	PROPN
faba-173	173	15	,	,	PUNCT
faba-173	173	16	then	then	ADV
faba-173	173	17	h1	h1	PROPN
faba-173	173	18	applies	apply	VERB
faba-173	173	19	(	(	PUNCT
faba-173	173	20	taraldsen	taraldsen	PROPN
faba-173	173	21	2022	2022	NUM
faba-173	173	22	)	)	PUNCT
faba-173	173	23	.	.	PUNCT
faba-173	174	1	gradual	gradual	ADJ
faba-173	174	2	scaling	scaling	NOUN
faba-173	174	3	of	of	ADP
faba-173	174	4	the	the	DET
faba-173	174	5	x	x	NOUN
faba-173	174	6	variable	variable	NOUN
faba-173	174	7	is	be	AUX
faba-173	174	8	calculated	calculate	VERB
faba-173	174	9	as	as	SCONJ
faba-173	174	10	presented	present	VERB
faba-173	174	11	in	in	ADP
faba-173	174	12	table	table	NOUN
faba-173	174	13	1	1	NUM
faba-173	174	14	below	below	ADP
faba-173	174	15	with	with	ADP
faba-173	174	16	five	five	NUM
faba-173	174	17	series	serie	NOUN
faba-173	174	18	.	.	PUNCT
faba-173	175	1	table	table	NOUN
faba-173	175	2	1	1	NUM
faba-173	175	3	.	.	PUNCT
faba-173	175	4	gradual	gradual	ADJ
faba-173	175	5	scaling	scaling	NOUN
faba-173	175	6	x	x	SYM
faba-173	175	7	variable	variable	ADJ
faba-173	175	8	variable	variable	ADJ
faba-173	175	9	grade	grade	NOUN
faba-173	175	10	strongly	strongly	ADV
faba-173	175	11	agree	agree	VERB
faba-173	175	12	100	100	NUM
faba-173	175	13	%	%	NOUN
faba-173	175	14	agree	agree	VERB
faba-173	175	15	75	75	NUM
faba-173	175	16	%	%	NOUN
faba-173	175	17	uncertain	uncertain	ADJ
faba-173	175	18	50	50	NUM
faba-173	175	19	%	%	NOUN
faba-173	175	20	disagree	disagree	VERB
faba-173	175	21	25	25	NUM
faba-173	175	22	%	%	NOUN
faba-173	175	23	strongly	strongly	ADV
faba-173	175	24	disagree	disagree	VERB
faba-173	175	25	0	0	NUM
faba-173	175	26	%	%	NOUN
faba-173	175	27	source	source	NOUN
faba-173	175	28	:	:	PUNCT
faba-173	175	29	authors	author	NOUN
faba-173	175	30	’	'	PUNCT
faba-173	175	31	own	own	ADJ
faba-173	175	32	theorising	theorising	NOUN
faba-173	175	33	.	.	PUNCT
faba-173	176	1	the	the	DET
faba-173	176	2	critical	critical	ADJ
faba-173	176	3	values	value	NOUN
faba-173	176	4	of	of	ADP
faba-173	176	5	the	the	DET
faba-173	176	6	student	student	NOUN
faba-173	176	7	’s	’s	PART
faba-173	176	8	t	t	PROPN
faba-173	176	9	-	-	PUNCT
faba-173	176	10	distribution	distribution	NOUN
faba-173	176	11	are	be	AUX
faba-173	176	12	presented	present	VERB
faba-173	176	13	in	in	ADP
faba-173	176	14	appendix	appendix	NOUN
faba-173	176	15	3	3	NUM
faba-173	176	16	.	.	PUNCT
faba-173	177	1	the	the	DET
faba-173	177	2	semi	semi	ADJ
faba-173	177	3	-	-	ADJ
faba-173	177	4	structured	structured	ADJ
faba-173	177	5	interviews	interview	NOUN
faba-173	177	6	with	with	ADP
faba-173	177	7	participants	participant	NOUN
faba-173	177	8	at	at	ADP
faba-173	177	9	pies	pie	NOUN
faba-173	177	10	in	in	ADP
faba-173	177	11	europe	europe	PROPN
faba-173	177	12	provide	provide	VERB
faba-173	177	13	additional	additional	ADJ
faba-173	177	14	insights	insight	NOUN
faba-173	177	15	into	into	ADP
faba-173	177	16	the	the	DET
faba-173	177	17	phenomena	phenomenon	NOUN
faba-173	177	18	being	be	AUX
faba-173	177	19	studied	study	VERB
faba-173	177	20	,	,	PUNCT
faba-173	177	21	based	base	VERB
faba-173	177	22	on	on	ADP
faba-173	177	23	the	the	DET
faba-173	177	24	obtained	obtain	VERB
faba-173	177	25	survey	survey	NOUN
faba-173	177	26	results	result	NOUN
faba-173	177	27	.	.	PUNCT
faba-173	178	1	although	although	SCONJ
faba-173	178	2	fifteen	fifteen	NUM
faba-173	178	3	pies	pie	NOUN
faba-173	178	4	in	in	ADP
faba-173	178	5	europe	europe	PROPN
faba-173	178	6	were	be	AUX
faba-173	178	7	purposively	purposively	ADV
faba-173	178	8	selected	select	VERB
faba-173	178	9	for	for	ADP
faba-173	178	10	the	the	DET
faba-173	178	11	interviews	interview	NOUN
faba-173	178	12	(	(	PUNCT
faba-173	178	13	five	five	NUM
faba-173	178	14	banks	bank	NOUN
faba-173	178	15	,	,	PUNCT
faba-173	178	16	five	five	NUM
faba-173	178	17	insurance	insurance	NOUN
faba-173	178	18	or	or	CCONJ
faba-173	178	19	reinsurance	reinsurance	NOUN
faba-173	178	20	companies	company	NOUN
faba-173	178	21	and	and	CCONJ
faba-173	178	22	five	five	NUM
faba-173	178	23	publicly	publicly	ADV
faba-173	178	24	listed	list	VERB
faba-173	178	25	entities	entity	NOUN
faba-173	178	26	)	)	PUNCT
faba-173	178	27	,	,	PUNCT
faba-173	178	28	eleven	eleven	NUM
faba-173	178	29	agreed	agree	VERB
faba-173	178	30	to	to	PART
faba-173	178	31	participate	participate	VERB
faba-173	178	32	(	(	PUNCT
faba-173	178	33	response	response	NOUN
faba-173	178	34	rate	rate	NOUN
faba-173	178	35	of	of	ADP
faba-173	178	36	73.00	73.00	NUM
faba-173	178	37	%	%	NOUN
faba-173	178	38	)	)	PUNCT
faba-173	178	39	.	.	PUNCT
faba-173	179	1	in	in	ADP
faba-173	179	2	addition	addition	NOUN
faba-173	179	3	,	,	PUNCT
faba-173	179	4	the	the	DET
faba-173	179	5	purposively	purposively	ADV
faba-173	179	6	selected	select	VERB
faba-173	179	7	pies	pie	NOUN
faba-173	179	8	in	in	ADP
faba-173	179	9	europe	europe	PROPN
faba-173	179	10	were	be	AUX
faba-173	179	11	multinational	multinational	ADJ
faba-173	179	12	firms	firm	NOUN
faba-173	179	13	with	with	ADP
faba-173	179	14	subsidiaries	subsidiary	NOUN
faba-173	179	15	and	and	CCONJ
faba-173	179	16	branches	branch	NOUN
faba-173	179	17	in	in	ADP
faba-173	179	18	more	more	ADJ
faba-173	179	19	than	than	ADP
faba-173	179	20	one	one	NUM
faba-173	179	21	european	european	ADJ
faba-173	179	22	country	country	NOUN
faba-173	179	23	.	.	PUNCT
faba-173	180	1	darko	darko	PROPN
faba-173	180	2	dachevski	dachevski	PROPN
faba-173	180	3	and	and	CCONJ
faba-173	180	4	barry	barry	PROPN
faba-173	180	5	ackers	acker	NOUN
faba-173	180	6	/	/	SYM
faba-173	180	7	finance	finance	NOUN
faba-173	180	8	,	,	PUNCT
faba-173	180	9	accounting	accounting	NOUN
faba-173	180	10	and	and	CCONJ
faba-173	180	11	business	business	NOUN
faba-173	180	12	analysis	analysis	NOUN
faba-173	180	13	,	,	PUNCT
faba-173	180	14	volume	volume	NOUN
faba-173	180	15	6	6	NUM
faba-173	180	16	,	,	PUNCT
faba-173	180	17	issue	issue	NOUN
faba-173	180	18	1	1	NUM
faba-173	180	19	,	,	PUNCT
faba-173	180	20	2024	2024	NUM
faba-173	180	21	19	19	NUM
faba-173	180	22	the	the	DET
faba-173	180	23	interview	interview	NOUN
faba-173	180	24	participants	participant	NOUN
faba-173	180	25	included	include	VERB
faba-173	180	26	chief	chief	ADJ
faba-173	180	27	executive	executive	ADJ
faba-173	180	28	officers	officer	NOUN
faba-173	180	29	,	,	PUNCT
faba-173	180	30	chief	chief	ADJ
faba-173	180	31	finance	finance	NOUN
faba-173	180	32	officers	officer	NOUN
faba-173	180	33	as	as	ADV
faba-173	180	34	well	well	ADV
faba-173	180	35	as	as	ADP
faba-173	180	36	other	other	ADJ
faba-173	180	37	appropriate	appropriate	ADJ
faba-173	180	38	senior	senior	ADJ
faba-173	180	39	representatives	representative	NOUN
faba-173	180	40	.	.	PUNCT
faba-173	181	1	all	all	PRON
faba-173	181	2	invited	invite	VERB
faba-173	181	3	participants	participant	NOUN
faba-173	181	4	had	have	VERB
faba-173	181	5	to	to	PART
faba-173	181	6	be	be	AUX
faba-173	181	7	registered	register	VERB
faba-173	181	8	with	with	ADP
faba-173	181	9	the	the	DET
faba-173	181	10	official	official	ADJ
faba-173	181	11	authorities	authority	NOUN
faba-173	181	12	of	of	ADP
faba-173	181	13	the	the	DET
faba-173	181	14	european	european	ADJ
faba-173	181	15	country	country	NOUN
faba-173	181	16	in	in	ADP
faba-173	181	17	their	their	PRON
faba-173	181	18	registers	register	NOUN
faba-173	181	19	of	of	ADP
faba-173	181	20	pies	pie	NOUN
faba-173	181	21	(	(	PUNCT
faba-173	181	22	banks	bank	NOUN
faba-173	181	23	,	,	PUNCT
faba-173	181	24	insurance	insurance	NOUN
faba-173	181	25	/	/	SYM
faba-173	181	26	reinsurance	reinsurance	NOUN
faba-173	181	27	companies	company	NOUN
faba-173	181	28	,	,	PUNCT
faba-173	181	29	other	other	ADJ
faba-173	181	30	listed	list	VERB
faba-173	181	31	entities	entity	NOUN
faba-173	181	32	)	)	PUNCT
faba-173	181	33	.	.	PUNCT
faba-173	182	1	the	the	DET
faba-173	182	2	semi	semi	ADJ
faba-173	182	3	-	-	ADJ
faba-173	182	4	structured	structured	ADJ
faba-173	182	5	interview	interview	NOUN
faba-173	182	6	results	result	NOUN
faba-173	182	7	were	be	AUX
faba-173	182	8	thematically	thematically	ADV
faba-173	182	9	analysed	analyse	VERB
faba-173	182	10	according	accord	VERB
faba-173	182	11	to	to	ADP
faba-173	182	12	two	two	NUM
faba-173	182	13	themes	theme	NOUN
faba-173	182	14	–	–	PUNCT
faba-173	182	15	the	the	DET
faba-173	182	16	guiding	guide	VERB
faba-173	182	17	reasons	reason	NOUN
faba-173	182	18	of	of	ADP
faba-173	182	19	the	the	DET
faba-173	182	20	pies	pie	NOUN
faba-173	182	21	for	for	ADP
faba-173	182	22	selecting	select	VERB
faba-173	182	23	a	a	DET
faba-173	182	24	particular	particular	ADJ
faba-173	182	25	auditor	auditor	NOUN
faba-173	182	26	/	/	SYM
faba-173	182	27	audit	audit	NOUN
faba-173	182	28	firm	firm	NOUN
faba-173	182	29	,	,	PUNCT
faba-173	182	30	and	and	CCONJ
faba-173	182	31	the	the	DET
faba-173	182	32	cost	cost	NOUN
faba-173	182	33	of	of	ADP
faba-173	182	34	the	the	DET
faba-173	182	35	audit	audit	NOUN
faba-173	182	36	.	.	PUNCT
faba-173	183	1	all	all	DET
faba-173	183	2	semi	semi	ADJ
faba-173	183	3	-	-	ADJ
faba-173	183	4	structured	structured	ADJ
faba-173	183	5	interviews	interview	NOUN
faba-173	183	6	were	be	AUX
faba-173	183	7	transcribed	transcribe	VERB
faba-173	183	8	.	.	PUNCT
faba-173	184	1	they	they	PRON
faba-173	184	2	were	be	AUX
faba-173	184	3	conducted	conduct	VERB
faba-173	184	4	in	in	ADP
faba-173	184	5	september	september	PROPN
faba-173	184	6	/	/	SYM
faba-173	184	7	october	october	PROPN
faba-173	184	8	2022	2022	NUM
faba-173	184	9	.	.	PUNCT
faba-173	185	1	participants	participant	NOUN
faba-173	185	2	needed	need	VERB
faba-173	185	3	between	between	ADP
faba-173	185	4	ten	ten	NUM
faba-173	185	5	to	to	PART
faba-173	185	6	fifteen	fifteen	NUM
faba-173	185	7	minutes	minute	NOUN
faba-173	185	8	to	to	PART
faba-173	185	9	participate	participate	VERB
faba-173	185	10	in	in	ADP
faba-173	185	11	the	the	DET
faba-173	185	12	semi	semi	ADJ
faba-173	185	13	-	-	ADJ
faba-173	185	14	structured	structured	ADJ
faba-173	185	15	interview	interview	NOUN
faba-173	185	16	.	.	PUNCT
faba-173	186	1	developed	develop	VERB
faba-173	186	2	guiding	guide	VERB
faba-173	186	3	questions	question	NOUN
faba-173	186	4	are	be	AUX
faba-173	186	5	disclosed	disclose	VERB
faba-173	186	6	in	in	ADP
faba-173	186	7	appendix	appendix	NOUN
faba-173	186	8	4	4	NUM
faba-173	186	9	below	below	ADV
faba-173	186	10	.	.	PUNCT
faba-173	187	1	the	the	DET
faba-173	187	2	semi	semi	ADJ
faba-173	187	3	-	-	ADJ
faba-173	187	4	structured	structured	ADJ
faba-173	187	5	interviews	interview	NOUN
faba-173	187	6	were	be	AUX
faba-173	187	7	web	web	NOUN
faba-173	187	8	-	-	PUNCT
faba-173	187	9	based	base	VERB
faba-173	187	10	by	by	ADP
faba-173	187	11	using	use	VERB
faba-173	187	12	the	the	DET
faba-173	187	13	zoom	zoom	NOUN
faba-173	187	14	digital	digital	ADJ
faba-173	187	15	platform	platform	NOUN
faba-173	187	16	.	.	PUNCT
faba-173	188	1	to	to	PART
faba-173	188	2	validate	validate	VERB
faba-173	188	3	the	the	DET
faba-173	188	4	research	research	NOUN
faba-173	188	5	results	result	NOUN
faba-173	188	6	,	,	PUNCT
faba-173	188	7	we	we	PRON
faba-173	188	8	triangulated	triangulate	VERB
faba-173	188	9	the	the	DET
faba-173	188	10	data	datum	NOUN
faba-173	188	11	and	and	CCONJ
faba-173	188	12	information	information	NOUN
faba-173	188	13	gathered	gather	VERB
faba-173	188	14	from	from	ADP
faba-173	188	15	the	the	DET
faba-173	188	16	various	various	ADJ
faba-173	188	17	sources	source	NOUN
faba-173	188	18	.	.	PUNCT
faba-173	189	1	research	research	NOUN
faba-173	189	2	variables	variable	NOUN
faba-173	189	3	were	be	AUX
faba-173	189	4	then	then	ADV
faba-173	189	5	linked	link	VERB
faba-173	189	6	to	to	ADP
faba-173	189	7	the	the	DET
faba-173	189	8	prevailing	prevail	VERB
faba-173	189	9	global	global	ADJ
faba-173	189	10	economic	economic	ADJ
faba-173	189	11	trends	trend	NOUN
faba-173	189	12	,	,	PUNCT
faba-173	189	13	to	to	PART
faba-173	189	14	identify	identify	VERB
faba-173	189	15	any	any	DET
faba-173	189	16	relationships	relationship	NOUN
faba-173	189	17	.	.	PUNCT
faba-173	190	1	in	in	ADP
faba-173	190	2	this	this	DET
faba-173	190	3	regard	regard	NOUN
faba-173	190	4	,	,	PUNCT
faba-173	190	5	we	we	PRON
faba-173	190	6	postulate	postulate	VERB
faba-173	190	7	that	that	SCONJ
faba-173	190	8	after	after	ADP
faba-173	190	9	2012	2012	NUM
faba-173	190	10	,	,	PUNCT
faba-173	190	11	but	but	CCONJ
faba-173	190	12	before	before	ADP
faba-173	190	13	the	the	DET
faba-173	190	14	global	global	ADJ
faba-173	190	15	covid-19	covid-19	PROPN
faba-173	190	16	pandemic	pandemic	NOUN
faba-173	190	17	,	,	PUNCT
faba-173	190	18	the	the	DET
faba-173	190	19	global	global	ADJ
faba-173	190	20	economy	economy	NOUN
faba-173	190	21	was	be	AUX
faba-173	190	22	relatively	relatively	ADV
faba-173	190	23	stable	stable	ADJ
faba-173	190	24	(	(	PUNCT
faba-173	190	25	international	international	ADJ
faba-173	190	26	monetary	monetary	ADJ
faba-173	190	27	fund	fund	NOUN
faba-173	190	28	2023	2023	NUM
faba-173	190	29	)	)	PUNCT
faba-173	190	30	.	.	PUNCT
faba-173	191	1	to	to	ADP
faba-173	191	2	that	that	DET
faba-173	191	3	end	end	NOUN
faba-173	191	4	,	,	PUNCT
faba-173	191	5	we	we	PRON
faba-173	191	6	consider	consider	VERB
faba-173	191	7	the	the	DET
faba-173	191	8	audit	audit	NOUN
faba-173	191	9	regulatory	regulatory	ADJ
faba-173	191	10	authorities	authority	NOUN
faba-173	191	11	’	'	PUNCT
faba-173	191	12	mandate	mandate	NOUN
faba-173	191	13	to	to	PART
faba-173	191	14	increase	increase	VERB
faba-173	191	15	the	the	DET
faba-173	191	16	reporting	reporting	NOUN
faba-173	191	17	obligations	obligation	NOUN
faba-173	191	18	of	of	ADP
faba-173	191	19	auditors	auditor	NOUN
faba-173	191	20	,	,	PUNCT
faba-173	191	21	aimed	aim	VERB
faba-173	191	22	at	at	ADP
faba-173	191	23	meeting	meet	VERB
faba-173	191	24	the	the	DET
faba-173	191	25	reasonable	reasonable	ADJ
faba-173	191	26	expectations	expectation	NOUN
faba-173	191	27	of	of	ADP
faba-173	191	28	various	various	ADJ
faba-173	191	29	legitimate	legitimate	ADJ
faba-173	191	30	stakeholders	stakeholder	NOUN
faba-173	191	31	,	,	PUNCT
faba-173	191	32	and	and	CCONJ
faba-173	191	33	to	to	PART
faba-173	191	34	improve	improve	VERB
faba-173	191	35	how	how	SCONJ
faba-173	191	36	they	they	PRON
faba-173	191	37	understand	understand	VERB
faba-173	191	38	the	the	DET
faba-173	191	39	objectives	objective	NOUN
faba-173	191	40	of	of	ADP
faba-173	191	41	an	an	DET
faba-173	191	42	external	external	ADJ
faba-173	191	43	audit	audit	NOUN
faba-173	191	44	.	.	PUNCT
faba-173	192	1	the	the	DET
faba-173	192	2	study	study	NOUN
faba-173	192	3	was	be	AUX
faba-173	192	4	conducted	conduct	VERB
faba-173	192	5	in	in	ADP
faba-173	192	6	three	three	NUM
faba-173	192	7	phases	phase	NOUN
faba-173	192	8	.	.	PUNCT
faba-173	193	1	the	the	DET
faba-173	193	2	first	first	ADJ
faba-173	193	3	phase	phase	NOUN
faba-173	193	4	included	include	VERB
faba-173	193	5	a	a	DET
faba-173	193	6	review	review	NOUN
faba-173	193	7	of	of	ADP
faba-173	193	8	secondary	secondary	ADJ
faba-173	193	9	sources	source	NOUN
faba-173	193	10	including	include	VERB
faba-173	193	11	relevant	relevant	ADJ
faba-173	193	12	regulatory	regulatory	ADJ
faba-173	193	13	and	and	CCONJ
faba-173	193	14	professional	professional	ADJ
faba-173	193	15	literature	literature	NOUN
faba-173	193	16	.	.	PUNCT
faba-173	194	1	the	the	DET
faba-173	194	2	second	second	ADJ
faba-173	194	3	phase	phase	NOUN
faba-173	194	4	included	include	VERB
faba-173	194	5	the	the	DET
faba-173	194	6	surveys	survey	NOUN
faba-173	194	7	to	to	PART
faba-173	194	8	inform	inform	VERB
faba-173	194	9	the	the	DET
faba-173	194	10	observations	observation	NOUN
faba-173	194	11	from	from	ADP
faba-173	194	12	the	the	DET
faba-173	194	13	first	first	ADJ
faba-173	194	14	phase	phase	NOUN
faba-173	194	15	,	,	PUNCT
faba-173	194	16	with	with	ADP
faba-173	194	17	the	the	DET
faba-173	194	18	semi	semi	ADJ
faba-173	194	19	-	-	ADJ
faba-173	194	20	structured	structured	ADJ
faba-173	194	21	interviews	interview	NOUN
faba-173	194	22	in	in	ADP
faba-173	194	23	the	the	DET
faba-173	194	24	third	third	ADJ
faba-173	194	25	phase	phase	NOUN
faba-173	194	26	providing	provide	VERB
faba-173	194	27	important	important	ADJ
faba-173	194	28	insights	insight	NOUN
faba-173	194	29	into	into	ADP
faba-173	194	30	the	the	DET
faba-173	194	31	study	study	NOUN
faba-173	194	32	observations	observation	NOUN
faba-173	194	33	.	.	PUNCT
faba-173	195	1	ultimately	ultimately	ADV
faba-173	195	2	,	,	PUNCT
faba-173	195	3	we	we	PRON
faba-173	195	4	concluded	conclude	VERB
faba-173	195	5	by	by	ADP
faba-173	195	6	triangulating	triangulate	VERB
faba-173	195	7	the	the	DET
faba-173	195	8	data	datum	NOUN
faba-173	195	9	and	and	CCONJ
faba-173	195	10	information	information	NOUN
faba-173	195	11	from	from	ADP
faba-173	195	12	all	all	DET
faba-173	195	13	sources	source	NOUN
faba-173	195	14	.	.	PUNCT
faba-173	196	1	limitation	limitation	NOUN
faba-173	196	2	of	of	ADP
faba-173	196	3	the	the	DET
faba-173	196	4	study	study	NOUN
faba-173	196	5	results	result	NOUN
faba-173	196	6	arises	arise	VERB
faba-173	196	7	by	by	ADP
faba-173	196	8	the	the	DET
faba-173	196	9	geographical	geographical	ADJ
faba-173	196	10	location	location	NOUN
faba-173	196	11	of	of	ADP
faba-173	196	12	the	the	DET
faba-173	196	13	samples	sample	NOUN
faba-173	196	14	–	–	PUNCT
faba-173	196	15	europe	europe	PROPN
faba-173	196	16	/	/	SYM
faba-173	196	17	eu	eu	PROPN
faba-173	196	18	.	.	PROPN
faba-173	197	1	in	in	ADP
faba-173	197	2	this	this	DET
faba-173	197	3	view	view	NOUN
faba-173	197	4	,	,	PUNCT
faba-173	197	5	obtained	obtain	VERB
faba-173	197	6	results	result	NOUN
faba-173	197	7	from	from	ADP
faba-173	197	8	the	the	DET
faba-173	197	9	quantitative	quantitative	ADJ
faba-173	197	10	and	and	CCONJ
faba-173	197	11	qualitative	qualitative	ADJ
faba-173	197	12	component	component	NOUN
faba-173	197	13	of	of	ADP
faba-173	197	14	the	the	DET
faba-173	197	15	study	study	NOUN
faba-173	197	16	may	may	AUX
faba-173	197	17	be	be	AUX
faba-173	197	18	applicable	applicable	ADJ
faba-173	197	19	only	only	ADV
faba-173	197	20	in	in	ADP
faba-173	197	21	europe	europe	PROPN
faba-173	197	22	and	and	CCONJ
faba-173	197	23	in	in	ADP
faba-173	197	24	the	the	DET
faba-173	197	25	common	common	ADJ
faba-173	197	26	market	market	NOUN
faba-173	197	27	of	of	ADP
faba-173	197	28	the	the	DET
faba-173	197	29	eu	eu	PROPN
faba-173	197	30	.	.	PROPN
faba-173	197	31	to	to	PART
faba-173	197	32	delineate	delineate	VERB
faba-173	197	33	this	this	DET
faba-173	197	34	limitation	limitation	NOUN
faba-173	197	35	,	,	PUNCT
faba-173	197	36	the	the	DET
faba-173	197	37	study	study	NOUN
faba-173	197	38	extrapolated	extrapolate	VERB
faba-173	197	39	obtained	obtain	VERB
faba-173	197	40	results	result	NOUN
faba-173	197	41	by	by	ADP
faba-173	197	42	using	use	VERB
faba-173	197	43	the	the	DET
faba-173	197	44	data	datum	NOUN
faba-173	197	45	form	form	VERB
faba-173	197	46	the	the	DET
faba-173	197	47	international	international	ADJ
faba-173	197	48	monetary	monetary	ADJ
faba-173	197	49	fund	fund	NOUN
faba-173	197	50	,	,	PUNCT
faba-173	197	51	to	to	PART
faba-173	197	52	link	link	VERB
faba-173	197	53	the	the	DET
faba-173	197	54	obtained	obtain	VERB
faba-173	197	55	results	result	NOUN
faba-173	197	56	to	to	ADP
faba-173	197	57	the	the	DET
faba-173	197	58	official	official	ADJ
faba-173	197	59	data	datum	NOUN
faba-173	197	60	related	relate	VERB
faba-173	197	61	to	to	ADP
faba-173	197	62	the	the	DET
faba-173	197	63	global	global	ADJ
faba-173	197	64	macroeconomic	macroeconomic	ADJ
faba-173	197	65	conditions	condition	NOUN
faba-173	197	66	.	.	PUNCT
faba-173	198	1	in	in	ADP
faba-173	198	2	this	this	DET
faba-173	198	3	view	view	NOUN
faba-173	198	4	,	,	PUNCT
faba-173	198	5	the	the	DET
faba-173	198	6	study	study	NOUN
faba-173	198	7	draws	draw	VERB
faba-173	198	8	general	general	ADJ
faba-173	198	9	conclusions	conclusion	NOUN
faba-173	198	10	regarding	regard	VERB
faba-173	198	11	the	the	DET
faba-173	198	12	study	study	NOUN
faba-173	198	13	phenomena	phenomenon	NOUN
faba-173	198	14	.	.	PUNCT
faba-173	199	1	analysis	analysis	NOUN
faba-173	199	2	and	and	CCONJ
faba-173	199	3	discusion	discusion	NOUN
faba-173	199	4	of	of	ADP
faba-173	199	5	results	result	NOUN
faba-173	199	6	the	the	DET
faba-173	199	7	audit	audit	NOUN
faba-173	199	8	expectation	expectation	NOUN
faba-173	199	9	gap	gap	NOUN
faba-173	199	10	provides	provide	VERB
faba-173	199	11	an	an	DET
faba-173	199	12	indication	indication	NOUN
faba-173	199	13	of	of	ADP
faba-173	199	14	what	what	PRON
faba-173	199	15	the	the	DET
faba-173	199	16	public	public	NOUN
faba-173	199	17	expect	expect	VERB
faba-173	199	18	the	the	DET
faba-173	199	19	independent	independent	ADJ
faba-173	199	20	auditor	auditor	NOUN
faba-173	199	21	’s	’s	PART
faba-173	199	22	report	report	NOUN
faba-173	199	23	to	to	PART
faba-173	199	24	address	address	VERB
faba-173	199	25	regarding	regard	VERB
faba-173	199	26	the	the	DET
faba-173	199	27	financial	financial	ADJ
faba-173	199	28	audit	audit	NOUN
faba-173	199	29	.	.	PUNCT
faba-173	200	1	the	the	PRON
faba-173	200	2	greater	great	ADJ
faba-173	200	3	these	these	DET
faba-173	200	4	expectations	expectation	NOUN
faba-173	200	5	,	,	PUNCT
faba-173	200	6	in	in	ADP
faba-173	200	7	relation	relation	NOUN
faba-173	200	8	to	to	ADP
faba-173	200	9	actual	actual	ADJ
faba-173	200	10	audit	audit	NOUN
faba-173	200	11	performance	performance	NOUN
faba-173	200	12	,	,	PUNCT
faba-173	200	13	the	the	PRON
faba-173	200	14	larger	large	ADJ
faba-173	200	15	the	the	DET
faba-173	200	16	audit	audit	NOUN
faba-173	200	17	expectation	expectation	NOUN
faba-173	200	18	gap	gap	NOUN
faba-173	200	19	.	.	PUNCT
faba-173	201	1	the	the	DET
faba-173	201	2	audit	audit	NOUN
faba-173	201	3	expectation	expectation	NOUN
faba-173	201	4	gap	gap	NOUN
faba-173	201	5	therefore	therefore	ADV
faba-173	201	6	represents	represent	VERB
faba-173	201	7	the	the	DET
faba-173	201	8	extent	extent	NOUN
faba-173	201	9	to	to	PART
faba-173	201	10	which	which	PRON
faba-173	201	11	the	the	DET
faba-173	201	12	public	public	NOUN
faba-173	201	13	may	may	AUX
faba-173	201	14	misunderstand	misunderstand	VERB
faba-173	201	15	the	the	DET
faba-173	201	16	purpose	purpose	NOUN
faba-173	201	17	of	of	ADP
faba-173	201	18	an	an	DET
faba-173	201	19	external	external	ADJ
faba-173	201	20	audit	audit	NOUN
faba-173	201	21	.	.	PUNCT
faba-173	202	1	since	since	SCONJ
faba-173	202	2	the	the	DET
faba-173	202	3	public	public	NOUN
faba-173	202	4	tend	tend	VERB
faba-173	202	5	to	to	PART
faba-173	202	6	conflate	conflate	VERB
faba-173	202	7	the	the	DET
faba-173	202	8	audited	audit	VERB
faba-173	202	9	financial	financial	ADJ
faba-173	202	10	statements	statement	NOUN
faba-173	202	11	with	with	ADP
faba-173	202	12	the	the	DET
faba-173	202	13	independent	independent	ADJ
faba-173	202	14	auditor	auditor	NOUN
faba-173	202	15	’s	’s	PART
faba-173	202	16	report	report	NOUN
faba-173	202	17	(	(	PUNCT
faba-173	202	18	maroun	maroun	PROPN
faba-173	202	19	and	and	CCONJ
faba-173	202	20	atkins	atkins	PROPN
faba-173	202	21	2014	2014	NUM
faba-173	202	22	)	)	PUNCT
faba-173	202	23	,	,	PUNCT
faba-173	202	24	the	the	DET
faba-173	202	25	audit	audit	NOUN
faba-173	202	26	expectation	expectation	NOUN
faba-173	202	27	gap	gap	NOUN
faba-173	202	28	reflects	reflect	VERB
faba-173	202	29	the	the	DET
faba-173	202	30	disconnect	disconnect	NOUN
faba-173	202	31	between	between	ADP
faba-173	202	32	what	what	PRON
faba-173	202	33	the	the	DET
faba-173	202	34	independent	independent	ADJ
faba-173	202	35	auditor	auditor	NOUN
faba-173	202	36	’s	’s	PART
faba-173	202	37	report	report	NOUN
faba-173	202	38	provides	provide	VERB
faba-173	202	39	and	and	CCONJ
faba-173	202	40	what	what	PRON
faba-173	202	41	the	the	DET
faba-173	202	42	users	user	NOUN
faba-173	202	43	of	of	ADP
faba-173	202	44	audited	audit	VERB
faba-173	202	45	financial	financial	ADJ
faba-173	202	46	statements	statement	NOUN
faba-173	202	47	expect	expect	VERB
faba-173	202	48	.	.	PUNCT
faba-173	203	1	while	while	SCONJ
faba-173	203	2	higher	high	ADJ
faba-173	203	3	audit	audit	NOUN
faba-173	203	4	quality	quality	NOUN
faba-173	203	5	may	may	AUX
faba-173	203	6	decrease	decrease	VERB
faba-173	203	7	the	the	DET
faba-173	203	8	audit	audit	NOUN
faba-173	203	9	expectation	expectation	NOUN
faba-173	203	10	gap	gap	NOUN
faba-173	203	11	(	(	PUNCT
faba-173	203	12	rice	rice	NOUN
faba-173	203	13	2015	2015	NUM
faba-173	203	14	)	)	PUNCT
faba-173	203	15	,	,	PUNCT
faba-173	203	16	audit	audit	NOUN
faba-173	203	17	quality	quality	NOUN
faba-173	203	18	deficiencies	deficiency	NOUN
faba-173	203	19	tend	tend	VERB
faba-173	203	20	to	to	PART
faba-173	203	21	refer	refer	VERB
faba-173	203	22	to	to	ADP
faba-173	203	23	audit	audit	NOUN
faba-173	203	24	firm	firm	ADJ
faba-173	203	25	operations	operation	NOUN
faba-173	203	26	,	,	PUNCT
faba-173	203	27	i.e.	i.e.	X
faba-173	203	28	how	how	SCONJ
faba-173	203	29	the	the	DET
faba-173	203	30	audit	audit	NOUN
faba-173	203	31	has	have	AUX
faba-173	203	32	been	be	AUX
faba-173	203	33	conducted	conduct	VERB
faba-173	203	34	,	,	PUNCT
faba-173	203	35	and	and	CCONJ
faba-173	203	36	not	not	PART
faba-173	203	37	the	the	DET
faba-173	203	38	underlying	underlie	VERB
faba-173	203	39	financial	financial	ADJ
faba-173	203	40	statements	statement	NOUN
faba-173	203	41	,	,	PUNCT
faba-173	203	42	which	which	PRON
faba-173	203	43	remains	remain	VERB
faba-173	203	44	responsibility	responsibility	NOUN
faba-173	203	45	of	of	ADP
faba-173	203	46	the	the	DET
faba-173	203	47	audit	audit	NOUN
faba-173	203	48	client	client	NOUN
faba-173	203	49	(	(	PUNCT
faba-173	203	50	gibson	gibson	PROPN
faba-173	203	51	2018	2018	NUM
faba-173	203	52	)	)	PUNCT
faba-173	203	53	.	.	PUNCT
faba-173	204	1	since	since	SCONJ
faba-173	204	2	the	the	DET
faba-173	204	3	public	public	NOUN
faba-173	204	4	may	may	AUX
faba-173	204	5	not	not	PART
faba-173	204	6	understand	understand	VERB
faba-173	204	7	the	the	DET
faba-173	204	8	responsibilities	responsibility	NOUN
faba-173	204	9	of	of	ADP
faba-173	204	10	auditors	auditor	NOUN
faba-173	204	11	(	(	PUNCT
faba-173	204	12	maroun	maroun	PROPN
faba-173	204	13	and	and	CCONJ
faba-173	204	14	atkins	atkins	PROPN
faba-173	204	15	2014	2014	NUM
faba-173	204	16	)	)	PUNCT
faba-173	204	17	,	,	PUNCT
faba-173	204	18	when	when	SCONJ
faba-173	204	19	audit	audit	NOUN
faba-173	204	20	quality	quality	NOUN
faba-173	204	21	deficiencies	deficiency	NOUN
faba-173	204	22	come	come	VERB
faba-173	204	23	to	to	ADP
faba-173	204	24	light	light	NOUN
faba-173	204	25	,	,	PUNCT
faba-173	204	26	the	the	DET
faba-173	204	27	public	public	NOUN
faba-173	204	28	may	may	AUX
faba-173	204	29	incorrectly	incorrectly	ADV
faba-173	204	30	perceive	perceive	VERB
faba-173	204	31	the	the	DET
faba-173	204	32	auditors	auditor	NOUN
faba-173	204	33	,	,	PUNCT
faba-173	204	34	and	and	CCONJ
faba-173	204	35	not	not	PART
faba-173	204	36	their	their	PRON
faba-173	204	37	clients	client	NOUN
faba-173	204	38	,	,	PUNCT
faba-173	204	39	as	as	ADP
faba-173	204	40	being	be	AUX
faba-173	204	41	responsible	responsible	ADJ
faba-173	204	42	for	for	ADP
faba-173	204	43	identified	identify	VERB
faba-173	204	44	financial	financial	ADJ
faba-173	204	45	reporting	reporting	NOUN
faba-173	204	46	deficiencies	deficiency	NOUN
faba-173	204	47	.	.	PUNCT
faba-173	205	1	since	since	SCONJ
faba-173	205	2	the	the	DET
faba-173	205	3	users	user	NOUN
faba-173	205	4	of	of	ADP
faba-173	205	5	audited	audit	VERB
faba-173	205	6	financial	financial	ADJ
faba-173	205	7	statements	statement	NOUN
faba-173	205	8	constantly	constantly	ADV
faba-173	205	9	require	require	VERB
faba-173	205	10	additional	additional	ADJ
faba-173	205	11	data	datum	NOUN
faba-173	205	12	and	and	CCONJ
faba-173	205	13	information	information	NOUN
faba-173	205	14	(	(	PUNCT
faba-173	205	15	cohen	cohen	PROPN
faba-173	205	16	and	and	CCONJ
faba-173	205	17	wright	wright	PROPN
faba-173	205	18	2010	2010	NUM
faba-173	205	19	)	)	PUNCT
faba-173	205	20	,	,	PUNCT
faba-173	205	21	the	the	DET
faba-173	205	22	audit	audit	NOUN
faba-173	205	23	expectation	expectation	NOUN
faba-173	205	24	gap	gap	NOUN
faba-173	205	25	can	can	AUX
faba-173	205	26	not	not	PART
faba-173	205	27	be	be	AUX
faba-173	205	28	eliminated	eliminate	VERB
faba-173	205	29	.	.	PUNCT
faba-173	206	1	as	as	SCONJ
faba-173	206	2	the	the	DET
faba-173	206	3	requirement	requirement	NOUN
faba-173	206	4	for	for	ADP
faba-173	206	5	better	well	ADJ
faba-173	206	6	information	information	NOUN
faba-173	206	7	about	about	ADP
faba-173	206	8	the	the	DET
faba-173	206	9	auditee	auditee	NOUN
faba-173	206	10	’s	’s	PART
faba-173	206	11	business	business	NOUN
faba-173	206	12	activities	activity	NOUN
faba-173	206	13	constantly	constantly	ADV
faba-173	206	14	increase	increase	VERB
faba-173	206	15	,	,	PUNCT
faba-173	206	16	the	the	DET
faba-173	206	17	public	public	NOUN
faba-173	206	18	may	may	AUX
faba-173	206	19	expect	expect	VERB
faba-173	206	20	the	the	DET
faba-173	206	21	auditors	auditor	NOUN
faba-173	206	22	to	to	PART
faba-173	206	23	respond	respond	VERB
faba-173	206	24	to	to	ADP
faba-173	206	25	those	those	DET
faba-173	206	26	needs	need	NOUN
faba-173	206	27	(	(	PUNCT
faba-173	206	28	leidner	leidner	NOUN
faba-173	206	29	and	and	CCONJ
faba-173	206	30	lenz	lenz	PROPN
faba-173	206	31	2017	2017	NUM
faba-173	206	32	;	;	PUNCT
faba-173	206	33	zemen	zeman	NOUN
faba-173	206	34	and	and	CCONJ
faba-173	206	35	lentner	lentner	NOUN
faba-173	206	36	2018	2018	NUM
faba-173	206	37	)	)	PUNCT
faba-173	206	38	.	.	PUNCT
faba-173	207	1	the	the	DET
faba-173	207	2	audit	audit	NOUN
faba-173	207	3	expectation	expectation	NOUN
faba-173	207	4	gap	gap	NOUN
faba-173	207	5	is	be	AUX
faba-173	207	6	therefore	therefore	ADV
faba-173	207	7	influenced	influence	VERB
faba-173	207	8	by	by	ADP
faba-173	207	9	the	the	DET
faba-173	207	10	public	public	NOUN
faba-173	207	11	’s	’s	PART
faba-173	207	12	need	need	NOUN
faba-173	207	13	for	for	ADP
faba-173	207	14	relevant	relevant	ADJ
faba-173	207	15	and	and	CCONJ
faba-173	207	16	credible	credible	ADJ
faba-173	207	17	financial	financial	ADJ
faba-173	207	18	and	and	CCONJ
faba-173	207	19	non	non	ADJ
faba-173	207	20	-	-	ADJ
faba-173	207	21	financial	financial	ADJ
faba-173	207	22	data	datum	NOUN
faba-173	207	23	and	and	CCONJ
faba-173	207	24	information	information	NOUN
faba-173	207	25	about	about	ADP
faba-173	207	26	the	the	DET
faba-173	207	27	auditee	auditee	NOUN
faba-173	207	28	’s	’s	PART
faba-173	207	29	operations	operation	NOUN
faba-173	207	30	.	.	PUNCT
faba-173	208	1	the	the	DET
faba-173	208	2	audit	audit	NOUN
faba-173	208	3	expectation	expectation	NOUN
faba-173	208	4	gap	gap	NOUN
faba-173	208	5	is	be	AUX
faba-173	208	6	accordingly	accordingly	ADV
faba-173	208	7	not	not	PART
faba-173	208	8	constant	constant	ADJ
faba-173	208	9	,	,	PUNCT
faba-173	208	10	with	with	ADP
faba-173	208	11	its	its	PRON
faba-173	208	12	level	level	NOUN
faba-173	208	13	increasing	increase	VERB
faba-173	208	14	or	or	CCONJ
faba-173	208	15	decreasing	decrease	VERB
faba-173	208	16	according	accord	VERB
faba-173	208	17	to	to	ADP
faba-173	208	18	the	the	DET
faba-173	208	19	public	public	ADJ
faba-173	208	20	need	need	NOUN
faba-173	208	21	for	for	ADP
faba-173	208	22	data	datum	NOUN
faba-173	208	23	and	and	CCONJ
faba-173	208	24	information	information	NOUN
faba-173	208	25	about	about	ADP
faba-173	208	26	the	the	DET
faba-173	208	27	auditee	auditee	NOUN
faba-173	208	28	’s	’s	PART
faba-173	208	29	operational	operational	ADJ
faba-173	208	30	performance	performance	NOUN
faba-173	208	31	.	.	PUNCT
faba-173	209	1	figure	figure	NOUN
faba-173	209	2	1	1	NUM
faba-173	209	3	below	below	ADV
faba-173	209	4	illustrates	illustrate	VERB
faba-173	209	5	the	the	DET
faba-173	209	6	nature	nature	NOUN
faba-173	209	7	of	of	ADP
faba-173	209	8	the	the	DET
faba-173	209	9	audit	audit	NOUN
faba-173	209	10	expectation	expectation	NOUN
faba-173	209	11	gap	gap	NOUN
faba-173	209	12	and	and	CCONJ
faba-173	209	13	its	its	PRON
faba-173	209	14	characteristics	characteristic	NOUN
faba-173	209	15	,	,	PUNCT
faba-173	209	16	based	base	VERB
faba-173	209	17	on	on	ADP
faba-173	209	18	the	the	DET
faba-173	209	19	reviewed	review	VERB
faba-173	209	20	literature	literature	NOUN
faba-173	209	21	.	.	PUNCT
faba-173	210	1	darko	darko	PROPN
faba-173	210	2	dachevski	dachevski	PROPN
faba-173	210	3	and	and	CCONJ
faba-173	210	4	barry	barry	PROPN
faba-173	210	5	ackers	acker	NOUN
faba-173	210	6	/	/	SYM
faba-173	210	7	finance	finance	NOUN
faba-173	210	8	,	,	PUNCT
faba-173	210	9	accounting	accounting	NOUN
faba-173	210	10	and	and	CCONJ
faba-173	210	11	business	business	NOUN
faba-173	210	12	analysis	analysis	NOUN
faba-173	210	13	,	,	PUNCT
faba-173	210	14	volume	volume	NOUN
faba-173	210	15	6	6	NUM
faba-173	210	16	,	,	PUNCT
faba-173	210	17	issue	issue	NOUN
faba-173	210	18	1	1	NUM
faba-173	210	19	,	,	PUNCT
faba-173	210	20	2024	2024	NUM
faba-173	210	21	20	20	NUM
faba-173	210	22	in	in	ADP
faba-173	210	23	d	d	PROPN
faba-173	210	24	e	e	NOUN
faba-173	210	25	p	p	PROPN
faba-173	210	26	e	e	PROPN
faba-173	210	27	n	n	PROPN
faba-173	210	28	d	d	PROPN
faba-173	210	29	e	e	PROPN
faba-173	210	30	n	n	PROPN
faba-173	210	31	t	t	PROPN
faba-173	210	32	a	a	DET
faba-173	210	33	u	u	NOUN
faba-173	211	1	d	d	X
faba-173	211	2	it	it	PRON
faba-173	211	3	o	o	NOUN
faba-173	211	4	r	r	X
faba-173	211	5	’	'	PUNCT
faba-173	211	6	s	s	PART
faba-173	211	7	re	re	NOUN
faba-173	211	8	p	p	NOUN
faba-173	211	9	o	o	X
faba-173	211	10	rt	rt	X
faba-173	211	11	u	u	PROPN
faba-173	211	12	se	se	PROPN
faba-173	211	13	rs	rs	INTJ
faba-173	212	1	o	o	PROPN
faba-173	212	2	f	f	PROPN
faba-173	212	3	a	a	DET
faba-173	212	4	u	u	X
faba-173	213	1	d	d	X
faba-173	213	2	it	it	PRON
faba-173	213	3	e	e	X
faba-173	213	4	d	d	X
faba-173	213	5	f	f	PROPN
faba-173	213	6	in	in	ADP
faba-173	213	7	a	a	DET
faba-173	213	8	n	n	X
faba-173	213	9	ci	ci	NOUN
faba-173	213	10	a	a	DET
faba-173	213	11	l	l	NOUN
faba-173	213	12	st	st	NOUN
faba-173	213	13	a	a	DET
faba-173	213	14	te	te	ADP
faba-173	213	15	m	m	NOUN
faba-173	213	16	e	e	NOUN
faba-173	213	17	n	n	NOUN
faba-173	213	18	ts	ts	ADP
faba-173	213	19	the	the	DET
faba-173	213	20	audit	audit	NOUN
faba-173	213	21	expectation	expectation	NOUN
faba-173	213	22	gap	gap	NOUN
faba-173	213	23	:	:	PUNCT
faba-173	213	24	identifies	identify	VERB
faba-173	213	25	what	what	PRON
faba-173	213	26	the	the	DET
faba-173	213	27	public	public	NOUN
faba-173	213	28	expects	expect	VERB
faba-173	213	29	auditors	auditor	NOUN
faba-173	213	30	to	to	PART
faba-173	213	31	report	report	VERB
faba-173	213	32	on	on	ADP
faba-173	213	33	in	in	ADP
faba-173	213	34	their	their	PRON
faba-173	213	35	independent	independent	ADJ
faba-173	213	36	auditor	auditor	NOUN
faba-173	213	37	’s	’s	PART
faba-173	213	38	report	report	NOUN
faba-173	213	39	;	;	PUNCT
faba-173	213	40	represents	represent	VERB
faba-173	213	41	the	the	DET
faba-173	213	42	extent	extent	NOUN
faba-173	213	43	to	to	PART
faba-173	213	44	which	which	PRON
faba-173	213	45	the	the	DET
faba-173	213	46	public	public	NOUN
faba-173	213	47	misunderstands	misunderstand	VERB
faba-173	213	48	the	the	DET
faba-173	213	49	external	external	ADJ
faba-173	213	50	audit	audit	NOUN
faba-173	213	51	function	function	NOUN
faba-173	213	52	;	;	PUNCT
faba-173	213	53	reflects	reflect	VERB
faba-173	213	54	the	the	DET
faba-173	213	55	relationship	relationship	NOUN
faba-173	213	56	between	between	ADP
faba-173	213	57	the	the	DET
faba-173	213	58	independent	independent	ADJ
faba-173	213	59	auditor	auditor	NOUN
faba-173	213	60	’s	’s	PART
faba-173	213	61	report	report	NOUN
faba-173	213	62	and	and	CCONJ
faba-173	213	63	the	the	DET
faba-173	213	64	public	public	NOUN
faba-173	213	65	as	as	ADP
faba-173	213	66	users	user	NOUN
faba-173	213	67	of	of	ADP
faba-173	213	68	audited	audit	VERB
faba-173	213	69	financial	financial	ADJ
faba-173	213	70	statements	statement	NOUN
faba-173	213	71	;	;	PUNCT
faba-173	213	72	represents	represent	VERB
faba-173	213	73	the	the	DET
faba-173	213	74	level	level	NOUN
faba-173	213	75	of	of	ADP
faba-173	213	76	perceived	perceive	VERB
faba-173	213	77	credibility	credibility	NOUN
faba-173	213	78	to	to	ADP
faba-173	213	79	the	the	DET
faba-173	213	80	financial	financial	ADJ
faba-173	213	81	statements	statement	NOUN
faba-173	213	82	by	by	ADP
faba-173	213	83	the	the	DET
faba-173	213	84	public	public	NOUN
faba-173	213	85	;	;	PUNCT
faba-173	213	86	always	always	ADV
faba-173	213	87	exists	exist	VERB
faba-173	213	88	,	,	PUNCT
faba-173	213	89	and	and	CCONJ
faba-173	213	90	can	can	AUX
faba-173	213	91	never	never	ADV
faba-173	213	92	be	be	AUX
faba-173	213	93	eliminated	eliminate	VERB
faba-173	213	94	;	;	PUNCT
faba-173	213	95	depends	depend	VERB
faba-173	213	96	on	on	ADP
faba-173	213	97	the	the	DET
faba-173	213	98	public	public	NOUN
faba-173	213	99	’s	’s	PART
faba-173	213	100	need	need	NOUN
faba-173	213	101	to	to	PART
faba-173	213	102	obtain	obtain	VERB
faba-173	213	103	credible	credible	ADJ
faba-173	213	104	and	and	CCONJ
faba-173	213	105	reliable	reliable	ADJ
faba-173	213	106	financial	financial	ADJ
faba-173	213	107	and	and	CCONJ
faba-173	213	108	non	non	ADJ
faba-173	213	109	-	-	ADJ
faba-173	213	110	financial	financial	ADJ
faba-173	213	111	data	datum	NOUN
faba-173	213	112	and	and	CCONJ
faba-173	213	113	information	information	NOUN
faba-173	213	114	about	about	ADP
faba-173	213	115	the	the	DET
faba-173	213	116	auditee	auditee	NOUN
faba-173	213	117	’s	’s	PART
faba-173	213	118	operations	operation	NOUN
faba-173	213	119	;	;	PUNCT
faba-173	213	120	is	be	AUX
faba-173	213	121	not	not	PART
faba-173	213	122	static	static	ADJ
faba-173	213	123	,	,	PUNCT
faba-173	213	124	with	with	ADP
faba-173	213	125	its	its	PRON
faba-173	213	126	level	level	NOUN
faba-173	213	127	increasing	increase	VERB
faba-173	213	128	or	or	CCONJ
faba-173	213	129	decreasing	decrease	VERB
faba-173	213	130	according	accord	VERB
faba-173	213	131	to	to	ADP
faba-173	213	132	the	the	DET
faba-173	213	133	public	public	NOUN
faba-173	213	134	’s	’s	PART
faba-173	213	135	need	need	NOUN
faba-173	213	136	for	for	ADP
faba-173	213	137	relevant	relevant	ADJ
faba-173	213	138	data	datum	NOUN
faba-173	213	139	and	and	CCONJ
faba-173	213	140	information	information	NOUN
faba-173	213	141	about	about	ADP
faba-173	213	142	the	the	DET
faba-173	213	143	auditee	auditee	NOUN
faba-173	213	144	’s	’s	PART
faba-173	213	145	operational	operational	ADJ
faba-173	213	146	activities	activity	NOUN
faba-173	213	147	and	and	CCONJ
faba-173	213	148	the	the	DET
faba-173	213	149	prevailing	prevail	VERB
faba-173	213	150	socioeconomic	socioeconomic	ADJ
faba-173	213	151	circumstances	circumstance	NOUN
faba-173	213	152	.	.	PUNCT
faba-173	214	1	source	source	NOUN
faba-173	214	2	:	:	PUNCT
faba-173	214	3	authors	author	NOUN
faba-173	214	4	’	'	PUNCT
faba-173	214	5	own	own	ADJ
faba-173	214	6	theorising	theorising	NOUN
faba-173	214	7	.	.	PUNCT
faba-173	215	1	figure	figure	NOUN
faba-173	215	2	1	1	NUM
faba-173	215	3	.	.	PUNCT
faba-173	216	1	the	the	DET
faba-173	216	2	nature	nature	NOUN
faba-173	216	3	of	of	ADP
faba-173	216	4	the	the	DET
faba-173	216	5	audit	audit	NOUN
faba-173	216	6	expectation	expectation	NOUN
faba-173	216	7	gap	gap	NOUN
faba-173	216	8	and	and	CCONJ
faba-173	216	9	its	its	PRON
faba-173	216	10	characteristics	characteristic	NOUN
faba-173	216	11	the	the	DET
faba-173	216	12	first	first	ADJ
faba-173	216	13	survey	survey	NOUN
faba-173	216	14	question	question	NOUN
faba-173	216	15	to	to	ADP
faba-173	216	16	the	the	DET
faba-173	216	17	pies	pie	NOUN
faba-173	216	18	in	in	ADP
faba-173	216	19	europe	europe	PROPN
faba-173	216	20	probes	probe	VERB
faba-173	216	21	their	their	PRON
faba-173	216	22	expectations	expectation	NOUN
faba-173	216	23	from	from	ADP
faba-173	216	24	the	the	DET
faba-173	216	25	external	external	ADJ
faba-173	216	26	audit	audit	NOUN
faba-173	216	27	.	.	PUNCT
faba-173	217	1	table	table	NOUN
faba-173	217	2	2	2	NUM
faba-173	217	3	below	below	ADP
faba-173	217	4	summarizes	summarize	NOUN
faba-173	217	5	the	the	DET
faba-173	217	6	obtained	obtain	VERB
faba-173	217	7	results	result	NOUN
faba-173	217	8	.	.	PUNCT
faba-173	218	1	table	table	NOUN
faba-173	218	2	2	2	NUM
faba-173	218	3	.	.	PUNCT
faba-173	218	4	pies	pie	NOUN
faba-173	218	5	’	'	PUNCT
faba-173	218	6	expectations	expectation	NOUN
faba-173	218	7	from	from	ADP
faba-173	218	8	the	the	DET
faba-173	218	9	external	external	ADJ
faba-173	218	10	audit	audit	NOUN
faba-173	218	11	pies	pie	NOUN
faba-173	218	12	in	in	ADP
faba-173	218	13	europe	europe	PROPN
faba-173	218	14	expect	expect	VERB
faba-173	218	15	the	the	DET
faba-173	218	16	external	external	ADJ
faba-173	218	17	audit	audit	NOUN
faba-173	218	18	to	to	ADP
faba-173	218	19	:	:	PUNCT
faba-173	218	20	frequency	frequency	NOUN
faba-173	218	21	of	of	ADP
faba-173	218	22	received	receive	VERB
faba-173	218	23	responses	response	NOUN
faba-173	218	24	total	total	NOUN
faba-173	218	25	received	receive	VERB
faba-173	218	26	responses	response	NOUN
faba-173	218	27	percentage	percentage	NOUN
faba-173	218	28	of	of	ADP
faba-173	218	29	received	receive	VERB
faba-173	218	30	responses	response	NOUN
faba-173	218	31	add	add	VERB
faba-173	218	32	additional	additional	ADJ
faba-173	218	33	value	value	NOUN
faba-173	218	34	,	,	PUNCT
faba-173	218	35	and/or	and/or	CCONJ
faba-173	218	36	confidence	confidence	NOUN
faba-173	218	37	,	,	PUNCT
faba-173	218	38	and/or	and/or	CCONJ
faba-173	218	39	credibility	credibility	NOUN
faba-173	218	40	to	to	ADP
faba-173	218	41	the	the	DET
faba-173	218	42	presented	present	VERB
faba-173	218	43	financial	financial	ADJ
faba-173	218	44	figures	figure	NOUN
faba-173	218	45	in	in	ADP
faba-173	218	46	the	the	DET
faba-173	218	47	financial	financial	ADJ
faba-173	218	48	statements	statement	NOUN
faba-173	218	49	75	75	NUM
faba-173	218	50	75	75	NUM
faba-173	218	51	100	100	NUM
faba-173	218	52	%	%	NOUN
faba-173	218	53	improve	improve	VERB
faba-173	218	54	the	the	DET
faba-173	218	55	internal	internal	ADJ
faba-173	218	56	control	control	NOUN
faba-173	218	57	processes	process	VERB
faba-173	218	58	75	75	NUM
faba-173	218	59	75	75	NUM
faba-173	218	60	100	100	NUM
faba-173	218	61	%	%	NOUN
faba-173	218	62	improve	improve	VERB
faba-173	218	63	the	the	DET
faba-173	218	64	quality	quality	NOUN
faba-173	218	65	of	of	ADP
faba-173	218	66	the	the	DET
faba-173	218	67	financial	financial	ADJ
faba-173	218	68	reporting	report	VERB
faba-173	218	69	62	62	NUM
faba-173	218	70	75	75	NUM
faba-173	218	71	83	83	NUM
faba-173	218	72	%	%	NOUN
faba-173	218	73	provide	provide	VERB
faba-173	218	74	competent	competent	ADJ
faba-173	218	75	financial	financial	ADJ
faba-173	218	76	reporting	reporting	NOUN
faba-173	218	77	62	62	NUM
faba-173	218	78	75	75	NUM
faba-173	218	79	83	83	NUM
faba-173	218	80	%	%	NOUN
faba-173	218	81	source	source	NOUN
faba-173	218	82	:	:	PUNCT
faba-173	218	83	authors	author	NOUN
faba-173	218	84	’	'	PUNCT
faba-173	218	85	own	own	ADJ
faba-173	218	86	theorising	theorising	NOUN
faba-173	218	87	.	.	PUNCT
faba-173	219	1	table	table	NOUN
faba-173	219	2	2	2	NUM
faba-173	219	3	above	above	ADV
faba-173	219	4	reveals	reveal	VERB
faba-173	219	5	that	that	SCONJ
faba-173	219	6	pies	pie	NOUN
faba-173	219	7	in	in	ADP
faba-173	219	8	europe	europe	PROPN
faba-173	219	9	have	have	VERB
faba-173	219	10	many	many	ADJ
faba-173	219	11	expectations	expectation	NOUN
faba-173	219	12	from	from	ADP
faba-173	219	13	the	the	DET
faba-173	219	14	external	external	ADJ
faba-173	219	15	audit	audit	NOUN
faba-173	219	16	.	.	PUNCT
faba-173	220	1	the	the	DET
faba-173	220	2	different	different	ADJ
faba-173	220	3	understanding	understanding	NOUN
faba-173	220	4	of	of	ADP
faba-173	220	5	the	the	DET
faba-173	220	6	actual	actual	ADJ
faba-173	220	7	aim	aim	NOUN
faba-173	220	8	and	and	CCONJ
faba-173	220	9	purpose	purpose	NOUN
faba-173	220	10	of	of	ADP
faba-173	220	11	the	the	DET
faba-173	220	12	external	external	ADJ
faba-173	220	13	audit	audit	NOUN
faba-173	220	14	implies	imply	VERB
faba-173	220	15	the	the	DET
faba-173	220	16	users	user	NOUN
faba-173	220	17	of	of	ADP
faba-173	220	18	the	the	DET
faba-173	220	19	audit	audit	NOUN
faba-173	220	20	services	service	NOUN
faba-173	220	21	have	have	VERB
faba-173	220	22	different	different	ADJ
faba-173	220	23	expectations	expectation	NOUN
faba-173	220	24	from	from	ADP
faba-173	220	25	the	the	DET
faba-173	220	26	auditors	auditor	NOUN
faba-173	220	27	’	’	PART
faba-173	220	28	work	work	NOUN
faba-173	220	29	(	(	PUNCT
faba-173	220	30	kusaila	kusaila	PROPN
faba-173	220	31	2017	2017	NUM
faba-173	220	32	)	)	PUNCT
faba-173	220	33	.	.	PUNCT
faba-173	221	1	therefore	therefore	ADV
faba-173	221	2	,	,	PUNCT
faba-173	221	3	it	it	PRON
faba-173	221	4	appears	appear	VERB
faba-173	221	5	that	that	SCONJ
faba-173	221	6	the	the	DET
faba-173	221	7	different	different	ADJ
faba-173	221	8	expectations	expectation	NOUN
faba-173	221	9	from	from	ADP
faba-173	221	10	the	the	DET
faba-173	221	11	external	external	ADJ
faba-173	221	12	audit	audit	NOUN
faba-173	221	13	arise	arise	VERB
faba-173	221	14	because	because	SCONJ
faba-173	221	15	of	of	ADP
faba-173	221	16	the	the	DET
faba-173	221	17	audit	audit	NOUN
faba-173	221	18	expectation	expectation	NOUN
faba-173	221	19	gap	gap	NOUN
faba-173	221	20	which	which	PRON
faba-173	221	21	usually	usually	ADV
faba-173	221	22	exists	exist	VERB
faba-173	221	23	when	when	SCONJ
faba-173	221	24	audit	audit	NOUN
faba-173	221	25	services	service	NOUN
faba-173	221	26	are	be	AUX
faba-173	221	27	provided	provide	VERB
faba-173	221	28	by	by	ADP
faba-173	221	29	the	the	DET
faba-173	221	30	auditors	auditor	NOUN
faba-173	221	31	to	to	ADP
faba-173	221	32	the	the	DET
faba-173	221	33	auditees	auditee	NOUN
faba-173	221	34	.	.	PUNCT
faba-173	222	1	however	however	ADV
faba-173	222	2	,	,	PUNCT
faba-173	222	3	the	the	DET
faba-173	222	4	actual	actual	ADJ
faba-173	222	5	aim	aim	NOUN
faba-173	222	6	of	of	ADP
faba-173	222	7	the	the	DET
faba-173	222	8	external	external	ADJ
faba-173	222	9	audit	audit	NOUN
faba-173	222	10	is	be	AUX
faba-173	222	11	to	to	PART
faba-173	222	12	ensure	ensure	VERB
faba-173	222	13	the	the	DET
faba-173	222	14	veracity	veracity	NOUN
faba-173	222	15	of	of	ADP
faba-173	222	16	the	the	DET
faba-173	222	17	presented	present	VERB
faba-173	222	18	financial	financial	ADJ
faba-173	222	19	statements	statement	NOUN
faba-173	222	20	and	and	CCONJ
faba-173	222	21	in	in	ADP
faba-173	222	22	table	table	NOUN
faba-173	222	23	2	2	NUM
faba-173	222	24	above	above	ADV
faba-173	222	25	,	,	PUNCT
faba-173	222	26	83	83	NUM
faba-173	222	27	%	%	NOUN
faba-173	222	28	of	of	ADP
faba-173	222	29	the	the	DET
faba-173	222	30	respondents	respondent	NOUN
faba-173	222	31	(	(	PUNCT
faba-173	222	32	62	62	NUM
faba-173	222	33	of	of	ADP
faba-173	222	34	the	the	DET
faba-173	222	35	total	total	NOUN
faba-173	222	36	of	of	ADP
faba-173	222	37	75	75	NUM
faba-173	222	38	received	receive	VERB
faba-173	222	39	responses	response	NOUN
faba-173	222	40	)	)	PUNCT
faba-173	222	41	revealed	reveal	VERB
faba-173	222	42	that	that	SCONJ
faba-173	222	43	they	they	PRON
faba-173	222	44	expect	expect	VERB
faba-173	222	45	the	the	DET
faba-173	222	46	external	external	ADJ
faba-173	222	47	audit	audit	NOUN
faba-173	222	48	to	to	PART
faba-173	222	49	provide	provide	VERB
faba-173	222	50	the	the	DET
faba-173	222	51	users	user	NOUN
faba-173	222	52	with	with	ADP
faba-173	222	53	competent	competent	ADJ
faba-173	222	54	financial	financial	ADJ
faba-173	222	55	statements	statement	NOUN
faba-173	222	56	.	.	PUNCT
faba-173	223	1	the	the	DET
faba-173	223	2	results	result	NOUN
faba-173	223	3	from	from	ADP
faba-173	223	4	the	the	DET
faba-173	223	5	first	first	ADJ
faba-173	223	6	semi	semi	ADJ
faba-173	223	7	-	-	ADJ
faba-173	223	8	structured	structured	ADJ
faba-173	223	9	interview	interview	NOUN
faba-173	223	10	question	question	NOUN
faba-173	223	11	with	with	ADP
faba-173	223	12	the	the	DET
faba-173	223	13	pies	pie	NOUN
faba-173	223	14	in	in	ADP
faba-173	223	15	europe	europe	PROPN
faba-173	223	16	revealed	reveal	VERB
faba-173	223	17	that	that	SCONJ
faba-173	223	18	the	the	DET
faba-173	223	19	expectations	expectation	NOUN
faba-173	223	20	of	of	ADP
faba-173	223	21	the	the	DET
faba-173	223	22	pies	pie	NOUN
faba-173	223	23	from	from	ADP
faba-173	223	24	the	the	DET
faba-173	223	25	external	external	ADJ
faba-173	223	26	audit	audit	NOUN
faba-173	223	27	might	might	AUX
faba-173	223	28	be	be	AUX
faba-173	223	29	classified	classify	VERB
faba-173	223	30	into	into	ADP
faba-173	223	31	five	five	NUM
faba-173	223	32	categories	category	NOUN
faba-173	223	33	.	.	PUNCT
faba-173	224	1	these	these	DET
faba-173	224	2	categories	category	NOUN
faba-173	224	3	are	be	AUX
faba-173	224	4	presented	present	VERB
faba-173	224	5	in	in	ADP
faba-173	224	6	table	table	NOUN
faba-173	224	7	3	3	NUM
faba-173	224	8	below	below	ADV
faba-173	224	9	.	.	PUNCT
faba-173	225	1	table	table	NOUN
faba-173	225	2	3	3	NUM
faba-173	225	3	.	.	PUNCT
faba-173	226	1	expectations	expectation	NOUN
faba-173	226	2	from	from	ADP
faba-173	226	3	auditing	audit	VERB
faba-173	226	4	financial	financial	ADJ
faba-173	226	5	statements	statement	NOUN
faba-173	226	6	of	of	ADP
faba-173	226	7	pies	pie	NOUN
faba-173	226	8	traditional	traditional	ADJ
faba-173	226	9	expectation	expectation	NOUN
faba-173	226	10	this	this	DET
faba-173	226	11	expectation	expectation	NOUN
faba-173	226	12	arises	arise	VERB
faba-173	226	13	from	from	ADP
faba-173	226	14	the	the	DET
faba-173	226	15	traditional	traditional	ADJ
faba-173	226	16	function	function	NOUN
faba-173	226	17	of	of	ADP
faba-173	226	18	the	the	DET
faba-173	226	19	independent	independent	ADJ
faba-173	226	20	audit	audit	NOUN
faba-173	226	21	.	.	PUNCT
faba-173	227	1	auditors	auditor	NOUN
faba-173	227	2	are	be	AUX
faba-173	227	3	expected	expect	VERB
faba-173	227	4	to	to	PART
faba-173	227	5	report	report	VERB
faba-173	227	6	on	on	ADP
faba-173	227	7	the	the	DET
faba-173	227	8	fairness	fairness	NOUN
faba-173	227	9	of	of	ADP
faba-173	227	10	presented	present	VERB
faba-173	227	11	financial	financial	ADJ
faba-173	227	12	statements	statement	NOUN
faba-173	227	13	,	,	PUNCT
faba-173	227	14	in	in	ADP
faba-173	227	15	all	all	DET
faba-173	227	16	material	material	NOUN
faba-173	227	17	respects	respect	NOUN
faba-173	227	18	,	,	PUNCT
faba-173	227	19	to	to	ADP
faba-173	227	20	the	the	DET
faba-173	227	21	management	management	NOUN
faba-173	227	22	and	and	CCONJ
faba-173	227	23	those	those	PRON
faba-173	227	24	charged	charge	VERB
faba-173	227	25	with	with	ADP
faba-173	227	26	governance	governance	NOUN
faba-173	227	27	,	,	PUNCT
faba-173	227	28	and	and	CCONJ
faba-173	227	29	shareholders	shareholder	NOUN
faba-173	227	30	.	.	PUNCT
faba-173	228	1	this	this	DET
faba-173	228	2	expectation	expectation	NOUN
faba-173	228	3	is	be	AUX
faba-173	228	4	considered	consider	VERB
faba-173	228	5	a	a	DET
faba-173	228	6	public	public	ADJ
faba-173	228	7	expectation	expectation	NOUN
faba-173	228	8	from	from	ADP
faba-173	228	9	the	the	DET
faba-173	228	10	external	external	ADJ
faba-173	228	11	audit	audit	NOUN
faba-173	228	12	function	function	NOUN
faba-173	228	13	because	because	SCONJ
faba-173	228	14	all	all	DET
faba-173	228	15	findings	finding	NOUN
faba-173	228	16	must	must	AUX
faba-173	228	17	be	be	AUX
faba-173	228	18	publicly	publicly	ADV
faba-173	228	19	reported	report	VERB
faba-173	228	20	.	.	PUNCT
faba-173	229	1	regulatory	regulatory	ADJ
faba-173	229	2	expectation	expectation	NOUN
faba-173	229	3	this	this	DET
faba-173	229	4	expectation	expectation	NOUN
faba-173	229	5	arises	arise	VERB
faba-173	229	6	from	from	ADP
faba-173	229	7	existing	exist	VERB
faba-173	229	8	regulations	regulation	NOUN
faba-173	229	9	under	under	ADP
faba-173	229	10	which	which	PRON
faba-173	229	11	pies	pie	NOUN
faba-173	229	12	operate	operate	VERB
faba-173	229	13	.	.	PUNCT
faba-173	230	1	auditors	auditor	NOUN
faba-173	230	2	are	be	AUX
faba-173	230	3	expected	expect	VERB
faba-173	230	4	to	to	PART
faba-173	230	5	report	report	VERB
faba-173	230	6	on	on	ADP
faba-173	230	7	compliance	compliance	NOUN
faba-173	230	8	with	with	ADP
faba-173	230	9	those	those	DET
faba-173	230	10	regulations	regulation	NOUN
faba-173	230	11	,	,	PUNCT
faba-173	230	12	tax	tax	NOUN
faba-173	230	13	obligations	obligation	NOUN
faba-173	230	14	,	,	PUNCT
faba-173	230	15	etc	etc	X
faba-173	230	16	.	.	X
faba-173	230	17	to	to	ADP
faba-173	230	18	the	the	DET
faba-173	230	19	management	management	NOUN
faba-173	230	20	and	and	CCONJ
faba-173	230	21	those	those	PRON
faba-173	230	22	charged	charge	VERB
faba-173	230	23	with	with	ADP
faba-173	230	24	governance	governance	NOUN
faba-173	230	25	.	.	PUNCT
faba-173	231	1	auditors	auditor	NOUN
faba-173	231	2	’	’	PART
faba-173	231	3	findings	finding	NOUN
faba-173	231	4	refer	refer	VERB
faba-173	231	5	to	to	ADP
faba-173	231	6	confidential	confidential	ADJ
faba-173	231	7	issues	issue	NOUN
faba-173	231	8	and	and	CCONJ
faba-173	231	9	are	be	AUX
faba-173	231	10	not	not	PART
faba-173	231	11	publicly	publicly	ADV
faba-173	231	12	announced	announce	VERB
faba-173	231	13	.	.	PUNCT
faba-173	232	1	darko	darko	PROPN
faba-173	232	2	dachevski	dachevski	PROPN
faba-173	232	3	and	and	CCONJ
faba-173	232	4	barry	barry	PROPN
faba-173	232	5	ackers	acker	NOUN
faba-173	232	6	/	/	SYM
faba-173	232	7	finance	finance	NOUN
faba-173	232	8	,	,	PUNCT
faba-173	232	9	accounting	accounting	NOUN
faba-173	232	10	and	and	CCONJ
faba-173	232	11	business	business	NOUN
faba-173	232	12	analysis	analysis	NOUN
faba-173	232	13	,	,	PUNCT
faba-173	232	14	volume	volume	NOUN
faba-173	232	15	6	6	NUM
faba-173	232	16	,	,	PUNCT
faba-173	232	17	issue	issue	NOUN
faba-173	232	18	1	1	NUM
faba-173	232	19	,	,	PUNCT
faba-173	232	20	2024	2024	NUM
faba-173	232	21	21	21	NUM
faba-173	232	22	table	table	NOUN
faba-173	232	23	3	3	NUM
faba-173	232	24	.	.	PUNCT
faba-173	232	25	expectations	expectation	NOUN
faba-173	232	26	from	from	ADP
faba-173	232	27	auditing	audit	VERB
faba-173	232	28	financial	financial	ADJ
faba-173	232	29	statements	statement	NOUN
faba-173	232	30	of	of	ADP
faba-173	232	31	pies	pie	NOUN
faba-173	232	32	(	(	PUNCT
faba-173	232	33	continued	continued	ADJ
faba-173	232	34	)	)	PUNCT
faba-173	232	35	operational	operational	ADJ
faba-173	232	36	expectation	expectation	NOUN
faba-173	232	37	this	this	DET
faba-173	232	38	expectation	expectation	NOUN
faba-173	232	39	arises	arise	VERB
faba-173	232	40	from	from	ADP
faba-173	232	41	the	the	DET
faba-173	232	42	operational	operational	ADJ
faba-173	232	43	activity	activity	NOUN
faba-173	232	44	of	of	ADP
faba-173	232	45	pies	pie	NOUN
faba-173	232	46	.	.	PUNCT
faba-173	233	1	auditors	auditor	NOUN
faba-173	233	2	are	be	AUX
faba-173	233	3	expected	expect	VERB
faba-173	233	4	to	to	PART
faba-173	233	5	report	report	VERB
faba-173	233	6	on	on	ADP
faba-173	233	7	the	the	DET
faba-173	233	8	internal	internal	ADJ
faba-173	233	9	controls	control	NOUN
faba-173	233	10	,	,	PUNCT
faba-173	233	11	internal	internal	ADJ
faba-173	233	12	processes	process	NOUN
faba-173	233	13	,	,	PUNCT
faba-173	233	14	working	working	NOUN
faba-173	233	15	policies	policy	NOUN
faba-173	233	16	,	,	PUNCT
faba-173	233	17	business	business	NOUN
faba-173	233	18	activities	activity	NOUN
faba-173	233	19	,	,	PUNCT
faba-173	233	20	risk	risk	NOUN
faba-173	233	21	management	management	NOUN
faba-173	233	22	policies	policy	NOUN
faba-173	233	23	,	,	PUNCT
faba-173	233	24	etc	etc	X
faba-173	233	25	.	.	X
faba-173	233	26	to	to	ADP
faba-173	233	27	the	the	DET
faba-173	233	28	management	management	NOUN
faba-173	233	29	and	and	CCONJ
faba-173	233	30	those	those	PRON
faba-173	233	31	charged	charge	VERB
faba-173	233	32	with	with	ADP
faba-173	233	33	governance	governance	NOUN
faba-173	233	34	,	,	PUNCT
faba-173	233	35	and	and	CCONJ
faba-173	233	36	shareholders	shareholder	NOUN
faba-173	233	37	.	.	PUNCT
faba-173	234	1	depending	depend	VERB
faba-173	234	2	on	on	ADP
faba-173	234	3	the	the	DET
faba-173	234	4	current	current	ADJ
faba-173	234	5	circumstances	circumstance	NOUN
faba-173	234	6	,	,	PUNCT
faba-173	234	7	auditors	auditor	NOUN
faba-173	234	8	need	need	VERB
faba-173	234	9	to	to	PART
faba-173	234	10	apply	apply	VERB
faba-173	234	11	their	their	PRON
faba-173	234	12	professional	professional	ADJ
faba-173	234	13	judgment	judgment	NOUN
faba-173	234	14	to	to	PART
faba-173	234	15	decide	decide	VERB
faba-173	234	16	whether	whether	SCONJ
faba-173	234	17	findings	finding	NOUN
faba-173	234	18	need	need	VERB
faba-173	234	19	to	to	PART
faba-173	234	20	be	be	AUX
faba-173	234	21	publicly	publicly	ADV
faba-173	234	22	announced	announce	VERB
faba-173	234	23	or	or	CCONJ
faba-173	234	24	not	not	PART
faba-173	234	25	.	.	PUNCT
faba-173	235	1	strategic	strategic	ADJ
faba-173	235	2	expectation	expectation	NOUN
faba-173	235	3	this	this	DET
faba-173	235	4	expectation	expectation	NOUN
faba-173	235	5	arises	arise	VERB
faba-173	235	6	from	from	ADP
faba-173	235	7	the	the	DET
faba-173	235	8	strategic	strategic	ADJ
faba-173	235	9	goals	goal	NOUN
faba-173	235	10	of	of	ADP
faba-173	235	11	pies	pie	NOUN
faba-173	235	12	to	to	PART
faba-173	235	13	meet	meet	VERB
faba-173	235	14	a	a	DET
faba-173	235	15	particular	particular	ADJ
faba-173	235	16	business	business	NOUN
faba-173	235	17	aim	aim	NOUN
faba-173	235	18	.	.	PUNCT
faba-173	236	1	auditors	auditor	NOUN
faba-173	236	2	are	be	AUX
faba-173	236	3	expected	expect	VERB
faba-173	236	4	to	to	PART
faba-173	236	5	report	report	VERB
faba-173	236	6	on	on	ADP
faba-173	236	7	the	the	DET
faba-173	236	8	achieved	achieve	VERB
faba-173	236	9	business	business	NOUN
faba-173	236	10	success	success	NOUN
faba-173	236	11	,	,	PUNCT
faba-173	236	12	conquered	conquer	VERB
faba-173	236	13	markets	market	NOUN
faba-173	236	14	,	,	PUNCT
faba-173	236	15	market	market	NOUN
faba-173	236	16	share	share	NOUN
faba-173	236	17	,	,	PUNCT
faba-173	236	18	etc	etc	X
faba-173	236	19	.	.	X
faba-173	236	20	to	to	ADP
faba-173	236	21	the	the	DET
faba-173	236	22	management	management	NOUN
faba-173	236	23	and	and	CCONJ
faba-173	236	24	those	those	PRON
faba-173	236	25	charged	charge	VERB
faba-173	236	26	with	with	ADP
faba-173	236	27	governance	governance	NOUN
faba-173	236	28	,	,	PUNCT
faba-173	236	29	and	and	CCONJ
faba-173	236	30	shareholders	shareholder	NOUN
faba-173	236	31	.	.	PUNCT
faba-173	237	1	depending	depend	VERB
faba-173	237	2	on	on	ADP
faba-173	237	3	the	the	DET
faba-173	237	4	strategic	strategic	ADJ
faba-173	237	5	commitment	commitment	NOUN
faba-173	237	6	of	of	ADP
faba-173	237	7	the	the	DET
faba-173	237	8	particular	particular	ADJ
faba-173	237	9	pie	pie	NOUN
faba-173	237	10	,	,	PUNCT
faba-173	237	11	auditors	auditor	NOUN
faba-173	237	12	need	need	VERB
faba-173	237	13	to	to	PART
faba-173	237	14	apply	apply	VERB
faba-173	237	15	their	their	PRON
faba-173	237	16	professional	professional	ADJ
faba-173	237	17	judgment	judgment	NOUN
faba-173	237	18	to	to	PART
faba-173	237	19	decide	decide	VERB
faba-173	237	20	whether	whether	SCONJ
faba-173	237	21	findings	finding	NOUN
faba-173	237	22	need	need	VERB
faba-173	237	23	to	to	PART
faba-173	237	24	be	be	AUX
faba-173	237	25	publicly	publicly	ADV
faba-173	237	26	announced	announce	VERB
faba-173	237	27	or	or	CCONJ
faba-173	237	28	not	not	PART
faba-173	237	29	.	.	PUNCT
faba-173	238	1	specific	specific	ADJ
faba-173	238	2	expectation	expectation	NOUN
faba-173	238	3	this	this	DET
faba-173	238	4	expectation	expectation	NOUN
faba-173	238	5	arises	arise	VERB
faba-173	238	6	from	from	ADP
faba-173	238	7	the	the	DET
faba-173	238	8	specifics	specific	NOUN
faba-173	238	9	of	of	ADP
faba-173	238	10	the	the	DET
faba-173	238	11	sectors	sector	NOUN
faba-173	238	12	in	in	ADP
faba-173	238	13	which	which	PRON
faba-173	238	14	pies	pie	NOUN
faba-173	238	15	operate	operate	VERB
faba-173	238	16	.	.	PUNCT
faba-173	239	1	this	this	DET
faba-173	239	2	expectation	expectation	NOUN
faba-173	239	3	may	may	AUX
faba-173	239	4	vary	vary	VERB
faba-173	239	5	from	from	ADP
faba-173	239	6	a	a	DET
faba-173	239	7	non	non	ADJ
faba-173	239	8	-	-	ADJ
faba-173	239	9	financial	financial	ADJ
faba-173	239	10	reporting	reporting	NOUN
faba-173	239	11	expectation	expectation	NOUN
faba-173	239	12	of	of	ADP
faba-173	239	13	auditors	auditor	NOUN
faba-173	239	14	,	,	PUNCT
faba-173	239	15	such	such	ADJ
faba-173	239	16	as	as	ADP
faba-173	239	17	sustainability	sustainability	NOUN
faba-173	239	18	,	,	PUNCT
faba-173	239	19	and	and	CCONJ
faba-173	239	20	compliance	compliance	NOUN
faba-173	239	21	with	with	ADP
faba-173	239	22	ecological	ecological	ADJ
faba-173	239	23	standards	standard	NOUN
faba-173	239	24	,	,	PUNCT
faba-173	239	25	to	to	ADP
faba-173	239	26	actuarial	actuarial	ADJ
faba-173	239	27	reports	report	NOUN
faba-173	239	28	,	,	PUNCT
faba-173	239	29	and	and	CCONJ
faba-173	239	30	transfer	transfer	VERB
faba-173	239	31	costs	cost	NOUN
faba-173	239	32	to	to	ADP
faba-173	239	33	the	the	DET
faba-173	239	34	management	management	NOUN
faba-173	239	35	and	and	CCONJ
faba-173	239	36	those	those	PRON
faba-173	239	37	charged	charge	VERB
faba-173	239	38	with	with	ADP
faba-173	239	39	governance	governance	NOUN
faba-173	239	40	,	,	PUNCT
faba-173	239	41	and	and	CCONJ
faba-173	239	42	shareholders	shareholder	NOUN
faba-173	239	43	.	.	PUNCT
faba-173	240	1	in	in	ADP
faba-173	240	2	this	this	DET
faba-173	240	3	regard	regard	NOUN
faba-173	240	4	,	,	PUNCT
faba-173	240	5	auditors	auditor	NOUN
faba-173	240	6	are	be	AUX
faba-173	240	7	expected	expect	VERB
faba-173	240	8	to	to	PART
faba-173	240	9	protect	protect	VERB
faba-173	240	10	the	the	DET
faba-173	240	11	interest	interest	NOUN
faba-173	240	12	of	of	ADP
faba-173	240	13	the	the	DET
faba-173	240	14	insured	insured	ADJ
faba-173	240	15	parties	party	NOUN
faba-173	240	16	,	,	PUNCT
faba-173	240	17	deponents	deponent	NOUN
faba-173	240	18	,	,	PUNCT
faba-173	240	19	investors	investor	NOUN
faba-173	240	20	,	,	PUNCT
faba-173	240	21	etc	etc	X
faba-173	240	22	.	.	X
faba-173	241	1	depending	depend	VERB
faba-173	241	2	on	on	ADP
faba-173	241	3	the	the	DET
faba-173	241	4	current	current	ADJ
faba-173	241	5	circumstances	circumstance	NOUN
faba-173	241	6	,	,	PUNCT
faba-173	241	7	auditors	auditor	NOUN
faba-173	241	8	need	need	VERB
faba-173	241	9	to	to	PART
faba-173	241	10	apply	apply	VERB
faba-173	241	11	their	their	PRON
faba-173	241	12	professional	professional	ADJ
faba-173	241	13	judgment	judgment	NOUN
faba-173	241	14	to	to	PART
faba-173	241	15	decide	decide	VERB
faba-173	241	16	whether	whether	SCONJ
faba-173	241	17	findings	finding	NOUN
faba-173	241	18	need	need	VERB
faba-173	241	19	to	to	PART
faba-173	241	20	be	be	AUX
faba-173	241	21	publicly	publicly	ADV
faba-173	241	22	announced	announce	VERB
faba-173	241	23	or	or	CCONJ
faba-173	241	24	not	not	PART
faba-173	241	25	.	.	PUNCT
faba-173	242	1	source	source	NOUN
faba-173	242	2	:	:	PUNCT
faba-173	242	3	authors	author	NOUN
faba-173	242	4	’	'	PUNCT
faba-173	242	5	own	own	ADJ
faba-173	242	6	theorising	theorising	NOUN
faba-173	242	7	.	.	PUNCT
faba-173	243	1	table	table	NOUN
faba-173	243	2	3	3	NUM
faba-173	243	3	above	above	ADV
faba-173	243	4	reveals	reveal	VERB
faba-173	243	5	that	that	SCONJ
faba-173	243	6	all	all	DET
faba-173	243	7	participants	participant	NOUN
faba-173	243	8	have	have	VERB
faba-173	243	9	additional	additional	ADJ
faba-173	243	10	expectations	expectation	NOUN
faba-173	243	11	from	from	ADP
faba-173	243	12	the	the	DET
faba-173	243	13	external	external	ADJ
faba-173	243	14	audit	audit	NOUN
faba-173	243	15	,	,	PUNCT
faba-173	243	16	besides	besides	SCONJ
faba-173	243	17	the	the	DET
faba-173	243	18	expectation	expectation	NOUN
faba-173	243	19	to	to	PART
faba-173	243	20	provide	provide	VERB
faba-173	243	21	them	they	PRON
faba-173	243	22	with	with	ADP
faba-173	243	23	reasonable	reasonable	ADJ
faba-173	243	24	assurance	assurance	NOUN
faba-173	243	25	regarding	regard	VERB
faba-173	243	26	the	the	DET
faba-173	243	27	fair	fair	ADJ
faba-173	243	28	presentation	presentation	NOUN
faba-173	243	29	of	of	ADP
faba-173	243	30	the	the	DET
faba-173	243	31	financial	financial	ADJ
faba-173	243	32	statements	statement	NOUN
faba-173	243	33	.	.	PUNCT
faba-173	244	1	in	in	ADP
faba-173	244	2	addition	addition	NOUN
faba-173	244	3	,	,	PUNCT
faba-173	244	4	participants	participant	NOUN
faba-173	244	5	expect	expect	VERB
faba-173	244	6	the	the	DET
faba-173	244	7	external	external	ADJ
faba-173	244	8	auditors	auditor	NOUN
faba-173	244	9	to	to	PART
faba-173	244	10	provide	provide	VERB
faba-173	244	11	improvement	improvement	NOUN
faba-173	244	12	suggestions	suggestion	NOUN
faba-173	244	13	in	in	ADP
faba-173	244	14	various	various	ADJ
faba-173	244	15	areas	area	NOUN
faba-173	244	16	which	which	PRON
faba-173	244	17	are	be	AUX
faba-173	244	18	outlined	outline	VERB
faba-173	244	19	above	above	ADV
faba-173	244	20	in	in	ADP
faba-173	244	21	table	table	NOUN
faba-173	244	22	3	3	NUM
faba-173	244	23	.	.	PUNCT
faba-173	245	1	in	in	ADP
faba-173	245	2	this	this	DET
faba-173	245	3	regard	regard	NOUN
faba-173	245	4	,	,	PUNCT
faba-173	245	5	a	a	DET
faba-173	245	6	participant	participant	NOUN
faba-173	245	7	from	from	ADP
faba-173	245	8	the	the	DET
faba-173	245	9	banking	banking	NOUN
faba-173	245	10	sector	sector	NOUN
faba-173	245	11	explains	explain	VERB
faba-173	245	12	,	,	PUNCT
faba-173	245	13	“	"	PUNCT
faba-173	245	14	the	the	DET
faba-173	245	15	biggest	big	ADJ
faba-173	245	16	expectation	expectation	NOUN
faba-173	245	17	of	of	ADP
faba-173	245	18	auditing	auditing	NOUN
faba-173	245	19	is	be	AUX
faba-173	245	20	,	,	PUNCT
faba-173	245	21	first	first	ADV
faba-173	245	22	of	of	ADP
faba-173	245	23	all	all	PRON
faba-173	245	24	,	,	PUNCT
faba-173	245	25	to	to	PART
faba-173	245	26	get	get	VERB
faba-173	245	27	assurance	assurance	NOUN
faba-173	245	28	of	of	ADP
faba-173	245	29	the	the	DET
faba-173	245	30	correctness	correctness	NOUN
faba-173	245	31	and	and	CCONJ
faba-173	245	32	comprehensiveness	comprehensiveness	NOUN
faba-173	245	33	of	of	ADP
faba-173	245	34	the	the	DET
faba-173	245	35	financial	financial	ADJ
faba-173	245	36	statements	statement	NOUN
faba-173	245	37	,	,	PUNCT
faba-173	245	38	and	and	CCONJ
faba-173	245	39	then	then	ADV
faba-173	245	40	to	to	PART
faba-173	245	41	receive	receive	VERB
faba-173	245	42	information	information	NOUN
faba-173	245	43	about	about	ADP
faba-173	245	44	some	some	DET
faba-173	245	45	areas	area	NOUN
faba-173	245	46	where	where	SCONJ
faba-173	245	47	there	there	PRON
faba-173	245	48	is	be	VERB
faba-173	245	49	space	space	NOUN
faba-173	245	50	for	for	ADP
faba-173	245	51	improvement	improvement	NOUN
faba-173	245	52	,	,	PUNCT
faba-173	245	53	which	which	PRON
faba-173	245	54	is	be	AUX
faba-173	245	55	very	very	ADV
faba-173	245	56	good	good	ADJ
faba-173	245	57	with	with	ADP
faba-173	245	58	everything	everything	PRON
faba-173	245	59	that	that	PRON
faba-173	245	60	comes	come	VERB
faba-173	245	61	with	with	ADP
faba-173	245	62	it	it	PRON
faba-173	245	63	”	"	PUNCT
faba-173	245	64	.	.	PUNCT
faba-173	246	1	the	the	DET
faba-173	246	2	second	second	ADJ
faba-173	246	3	survey	survey	NOUN
faba-173	246	4	question	question	NOUN
faba-173	246	5	to	to	ADP
faba-173	246	6	the	the	DET
faba-173	246	7	pies	pie	NOUN
faba-173	246	8	in	in	ADP
faba-173	246	9	europe	europe	PROPN
faba-173	246	10	investigates	investigate	VERB
faba-173	246	11	whether	whether	SCONJ
faba-173	246	12	the	the	DET
faba-173	246	13	external	external	ADJ
faba-173	246	14	audit	audit	NOUN
faba-173	246	15	improves	improve	VERB
faba-173	246	16	their	their	PRON
faba-173	246	17	financial	financial	ADJ
faba-173	246	18	reporting	reporting	NOUN
faba-173	246	19	quality	quality	NOUN
faba-173	246	20	.	.	PUNCT
faba-173	247	1	all	all	DET
faba-173	247	2	75	75	NUM
faba-173	247	3	respondents	respondent	NOUN
faba-173	247	4	strongly	strongly	ADV
faba-173	247	5	agreed	agree	VERB
faba-173	247	6	that	that	SCONJ
faba-173	247	7	the	the	DET
faba-173	247	8	external	external	ADJ
faba-173	247	9	audit	audit	NOUN
faba-173	247	10	improves	improve	VERB
faba-173	247	11	their	their	PRON
faba-173	247	12	financial	financial	ADJ
faba-173	247	13	reporting	reporting	NOUN
faba-173	247	14	quality	quality	NOUN
faba-173	247	15	.	.	PUNCT
faba-173	248	1	bigger	big	ADJ
faba-173	248	2	insights	insight	NOUN
faba-173	248	3	to	to	ADP
faba-173	248	4	this	this	DET
faba-173	248	5	result	result	NOUN
faba-173	248	6	are	be	AUX
faba-173	248	7	obtained	obtain	VERB
faba-173	248	8	from	from	ADP
faba-173	248	9	the	the	DET
faba-173	248	10	results	result	NOUN
faba-173	248	11	from	from	ADP
faba-173	248	12	the	the	DET
faba-173	248	13	second	second	ADJ
faba-173	248	14	semistructured	semistructure	VERB
faba-173	248	15	interview	interview	NOUN
faba-173	248	16	question	question	NOUN
faba-173	248	17	with	with	ADP
faba-173	248	18	the	the	DET
faba-173	248	19	pies	pie	NOUN
faba-173	248	20	in	in	ADP
faba-173	248	21	europe	europe	PROPN
faba-173	248	22	where	where	SCONJ
faba-173	248	23	all	all	DET
faba-173	248	24	participants	participant	NOUN
faba-173	248	25	explained	explain	VERB
faba-173	248	26	that	that	SCONJ
faba-173	248	27	auditors	auditor	NOUN
faba-173	248	28	’	’	PART
faba-173	248	29	improvement	improvement	NOUN
faba-173	248	30	suggestions	suggestion	NOUN
faba-173	248	31	are	be	AUX
faba-173	248	32	always	always	ADV
faba-173	248	33	taken	take	VERB
faba-173	248	34	into	into	ADP
faba-173	248	35	consideration	consideration	NOUN
faba-173	248	36	.	.	PUNCT
faba-173	249	1	as	as	SCONJ
faba-173	249	2	participants	participant	NOUN
faba-173	249	3	explained	explain	VERB
faba-173	249	4	,	,	PUNCT
faba-173	249	5	this	this	PRON
faba-173	249	6	is	be	AUX
faba-173	249	7	because	because	SCONJ
faba-173	249	8	auditors	auditor	NOUN
faba-173	249	9	have	have	VERB
faba-173	249	10	deeper	deep	ADJ
faba-173	249	11	insights	insight	NOUN
faba-173	249	12	into	into	ADP
faba-173	249	13	the	the	DET
faba-173	249	14	current	current	ADJ
faba-173	249	15	trends	trend	NOUN
faba-173	249	16	of	of	ADP
faba-173	249	17	the	the	DET
faba-173	249	18	operating	operate	VERB
faba-173	249	19	sectors	sector	NOUN
faba-173	249	20	,	,	PUNCT
faba-173	249	21	and	and	CCONJ
faba-173	249	22	access	access	NOUN
faba-173	249	23	to	to	ADP
faba-173	249	24	various	various	ADJ
faba-173	249	25	databases	database	NOUN
faba-173	249	26	while	while	SCONJ
faba-173	249	27	making	make	VERB
faba-173	249	28	the	the	DET
faba-173	249	29	cross	cross	NOUN
faba-173	249	30	-	-	NOUN
faba-173	249	31	analysis	analysis	NOUN
faba-173	249	32	of	of	ADP
faba-173	249	33	the	the	DET
faba-173	249	34	received	receive	VERB
faba-173	249	35	information	information	NOUN
faba-173	249	36	,	,	PUNCT
faba-173	249	37	to	to	PART
faba-173	249	38	reach	reach	VERB
faba-173	249	39	their	their	PRON
faba-173	249	40	audit	audit	NOUN
faba-173	249	41	conclusions	conclusion	NOUN
faba-173	249	42	.	.	PUNCT
faba-173	250	1	that	that	PRON
faba-173	250	2	is	be	AUX
faba-173	250	3	the	the	DET
faba-173	250	4	reason	reason	NOUN
faba-173	250	5	participants	participant	NOUN
faba-173	250	6	rely	rely	VERB
faba-173	250	7	on	on	ADP
faba-173	250	8	auditors	auditor	NOUN
faba-173	250	9	’	’	PART
faba-173	250	10	improvement	improvement	NOUN
faba-173	250	11	suggestions	suggestion	NOUN
faba-173	250	12	based	base	VERB
faba-173	250	13	on	on	ADP
faba-173	250	14	the	the	DET
faba-173	250	15	identified	identify	VERB
faba-173	250	16	weaknesses	weakness	NOUN
faba-173	250	17	of	of	ADP
faba-173	250	18	the	the	DET
faba-173	250	19	internal	internal	ADJ
faba-173	250	20	controls	control	NOUN
faba-173	250	21	,	,	PUNCT
faba-173	250	22	working	working	NOUN
faba-173	250	23	rules	rule	NOUN
faba-173	250	24	,	,	PUNCT
faba-173	250	25	procedures	procedure	NOUN
faba-173	250	26	,	,	PUNCT
faba-173	250	27	policies	policy	NOUN
faba-173	250	28	,	,	PUNCT
faba-173	250	29	etc	etc	X
faba-173	250	30	.	.	X
faba-173	251	1	furthermore	furthermore	ADV
faba-173	251	2	,	,	PUNCT
faba-173	251	3	all	all	DET
faba-173	251	4	participants	participant	NOUN
faba-173	251	5	explained	explain	VERB
faba-173	251	6	that	that	SCONJ
faba-173	251	7	auditors	auditor	NOUN
faba-173	251	8	improve	improve	VERB
faba-173	251	9	the	the	DET
faba-173	251	10	operational	operational	ADJ
faba-173	251	11	efficiency	efficiency	NOUN
faba-173	251	12	and	and	CCONJ
faba-173	251	13	effectiveness	effectiveness	NOUN
faba-173	251	14	of	of	ADP
faba-173	251	15	all	all	DET
faba-173	251	16	processes	process	NOUN
faba-173	251	17	,	,	PUNCT
faba-173	251	18	to	to	PART
faba-173	251	19	achieve	achieve	VERB
faba-173	251	20	stable	stable	ADJ
faba-173	251	21	economic	economic	ADJ
faba-173	251	22	flows	flow	NOUN
faba-173	251	23	and	and	CCONJ
faba-173	251	24	better	well	ADJ
faba-173	251	25	financial	financial	ADJ
faba-173	251	26	results	result	NOUN
faba-173	251	27	;	;	PUNCT
faba-173	251	28	maintain	maintain	VERB
faba-173	251	29	and	and	CCONJ
faba-173	251	30	improve	improve	VERB
faba-173	251	31	the	the	DET
faba-173	251	32	current	current	ADJ
faba-173	251	33	market	market	NOUN
faba-173	251	34	share	share	NOUN
faba-173	251	35	and	and	CCONJ
faba-173	251	36	position	position	NOUN
faba-173	251	37	;	;	PUNCT
faba-173	251	38	improve	improve	VERB
faba-173	251	39	pies	pie	NOUN
faba-173	251	40	’	'	PUNCT
faba-173	251	41	business	business	NOUN
faba-173	251	42	performance	performance	NOUN
faba-173	251	43	;	;	PUNCT
faba-173	251	44	etc	etc	X
faba-173	251	45	.	.	X
faba-173	251	46	in	in	ADP
faba-173	251	47	this	this	DET
faba-173	251	48	regard	regard	NOUN
faba-173	251	49	,	,	PUNCT
faba-173	251	50	a	a	DET
faba-173	251	51	participant	participant	NOUN
faba-173	251	52	from	from	ADP
faba-173	251	53	the	the	DET
faba-173	251	54	energy	energy	NOUN
faba-173	251	55	sector	sector	NOUN
faba-173	251	56	(	(	PUNCT
faba-173	251	57	a	a	DET
faba-173	251	58	listed	list	VERB
faba-173	251	59	entity	entity	NOUN
faba-173	251	60	)	)	PUNCT
faba-173	251	61	outlines	outline	VERB
faba-173	251	62	“	"	PUNCT
faba-173	251	63	the	the	DET
faba-173	251	64	audit	audit	NOUN
faba-173	251	65	improves	improve	VERB
faba-173	251	66	the	the	DET
faba-173	251	67	quality	quality	NOUN
faba-173	251	68	of	of	ADP
faba-173	251	69	our	our	PRON
faba-173	251	70	financial	financial	ADJ
faba-173	251	71	reporting	reporting	NOUN
faba-173	251	72	because	because	SCONJ
faba-173	251	73	their	their	PRON
faba-173	251	74	notes	note	NOUN
faba-173	251	75	intend	intend	VERB
faba-173	251	76	to	to	PART
faba-173	251	77	improve	improve	VERB
faba-173	251	78	our	our	PRON
faba-173	251	79	performance	performance	NOUN
faba-173	251	80	”	"	PUNCT
faba-173	251	81	.	.	PUNCT
faba-173	252	1	the	the	DET
faba-173	252	2	third	third	ADJ
faba-173	252	3	survey	survey	NOUN
faba-173	252	4	question	question	NOUN
faba-173	252	5	to	to	ADP
faba-173	252	6	the	the	DET
faba-173	252	7	pies	pie	NOUN
faba-173	252	8	in	in	ADP
faba-173	252	9	europe	europe	PROPN
faba-173	252	10	investigates	investigate	VERB
faba-173	252	11	their	their	PRON
faba-173	252	12	election	election	NOUN
faba-173	252	13	preferences	preference	NOUN
faba-173	252	14	concerning	concern	VERB
faba-173	252	15	the	the	DET
faba-173	252	16	types	type	NOUN
faba-173	252	17	of	of	ADP
faba-173	252	18	audit	audit	NOUN
faba-173	252	19	firms	firm	NOUN
faba-173	252	20	.	.	PUNCT
faba-173	253	1	obtained	obtain	VERB
faba-173	253	2	responses	response	NOUN
faba-173	253	3	are	be	AUX
faba-173	253	4	summarized	summarize	VERB
faba-173	253	5	in	in	ADP
faba-173	253	6	table	table	NOUN
faba-173	253	7	4	4	NUM
faba-173	253	8	below	below	ADV
faba-173	253	9	.	.	PUNCT
faba-173	254	1	table	table	NOUN
faba-173	254	2	4	4	NUM
faba-173	254	3	.	.	PUNCT
faba-173	255	1	pies	pie	NOUN
faba-173	255	2	’	'	PUNCT
faba-173	255	3	election	election	NOUN
faba-173	255	4	preferences	preference	NOUN
faba-173	255	5	concerning	concern	VERB
faba-173	255	6	the	the	DET
faba-173	255	7	types	type	NOUN
faba-173	255	8	of	of	ADP
faba-173	255	9	audit	audit	NOUN
faba-173	255	10	firms	firm	NOUN
faba-173	255	11	pies	pie	NOUN
faba-173	255	12	’	'	PUNCT
faba-173	255	13	election	election	NOUN
faba-173	255	14	preferences	preference	NOUN
faba-173	255	15	concerning	concern	VERB
faba-173	255	16	the	the	DET
faba-173	255	17	types	type	NOUN
faba-173	255	18	of	of	ADP
faba-173	255	19	audit	audit	NOUN
faba-173	255	20	firms	firm	NOUN
faba-173	255	21	frequency	frequency	NOUN
faba-173	255	22	of	of	ADP
faba-173	255	23	received	receive	VERB
faba-173	255	24	responses	response	NOUN
faba-173	255	25	percentage	percentage	NOUN
faba-173	255	26	of	of	ADP
faba-173	255	27	received	receive	VERB
faba-173	255	28	responses	response	NOUN
faba-173	255	29	international	international	ADJ
faba-173	255	30	networks	network	NOUN
faba-173	255	31	51	51	NUM
faba-173	255	32	68	68	NUM
faba-173	255	33	%	%	NOUN
faba-173	255	34	local	local	ADJ
faba-173	255	35	audit	audit	NOUN
faba-173	255	36	firms	firm	NOUN
faba-173	255	37	12	12	NUM
faba-173	255	38	16	16	NUM
faba-173	255	39	%	%	NOUN
faba-173	255	40	no	no	DET
faba-173	255	41	preferences	preference	NOUN
faba-173	255	42	12	12	NUM
faba-173	255	43	16	16	NUM
faba-173	255	44	%	%	NOUN
faba-173	255	45	total	total	NOUN
faba-173	255	46	75	75	NUM
faba-173	255	47	100	100	NUM
faba-173	255	48	%	%	NOUN
faba-173	255	49	source	source	NOUN
faba-173	255	50	:	:	PUNCT
faba-173	255	51	authors	author	NOUN
faba-173	255	52	’	'	PUNCT
faba-173	255	53	own	own	ADJ
faba-173	255	54	theorising	theorising	NOUN
faba-173	255	55	.	.	PUNCT
faba-173	256	1	table	table	NOUN
faba-173	256	2	4	4	NUM
faba-173	256	3	above	above	ADV
faba-173	256	4	reveals	reveal	VERB
faba-173	256	5	that	that	SCONJ
faba-173	256	6	international	international	ADJ
faba-173	256	7	networks	network	NOUN
faba-173	256	8	are	be	AUX
faba-173	256	9	more	more	ADV
faba-173	256	10	attractive	attractive	ADJ
faba-173	256	11	to	to	ADP
faba-173	256	12	pies	pie	NOUN
faba-173	256	13	than	than	ADP
faba-173	256	14	local	local	ADJ
faba-173	256	15	audit	audit	NOUN
faba-173	256	16	firms	firm	NOUN
faba-173	256	17	.	.	PUNCT
faba-173	257	1	bigger	big	ADJ
faba-173	257	2	insights	insight	NOUN
faba-173	257	3	into	into	ADP
faba-173	257	4	this	this	DET
faba-173	257	5	matter	matter	NOUN
faba-173	257	6	provide	provide	VERB
faba-173	257	7	the	the	DET
faba-173	257	8	results	result	NOUN
faba-173	257	9	from	from	ADP
faba-173	257	10	the	the	DET
faba-173	257	11	second	second	ADJ
faba-173	257	12	semi	semi	ADJ
faba-173	257	13	-	-	ADJ
faba-173	257	14	structured	structured	ADJ
faba-173	257	15	interview	interview	NOUN
faba-173	257	16	question	question	NOUN
faba-173	257	17	with	with	ADP
faba-173	257	18	darko	darko	PROPN
faba-173	257	19	dachevski	dachevski	PROPN
faba-173	257	20	and	and	CCONJ
faba-173	257	21	barry	barry	PROPN
faba-173	257	22	ackers	acker	NOUN
faba-173	257	23	/	/	SYM
faba-173	257	24	finance	finance	NOUN
faba-173	257	25	,	,	PUNCT
faba-173	257	26	accounting	accounting	NOUN
faba-173	257	27	and	and	CCONJ
faba-173	257	28	business	business	NOUN
faba-173	257	29	analysis	analysis	NOUN
faba-173	257	30	,	,	PUNCT
faba-173	257	31	volume	volume	NOUN
faba-173	257	32	6	6	NUM
faba-173	257	33	,	,	PUNCT
faba-173	257	34	issue	issue	NOUN
faba-173	257	35	1	1	NUM
faba-173	257	36	,	,	PUNCT
faba-173	257	37	2024	2024	NUM
faba-173	257	38	22	22	NUM
faba-173	257	39	the	the	DET
faba-173	257	40	pies	pie	NOUN
faba-173	257	41	in	in	ADP
faba-173	257	42	europe	europe	PROPN
faba-173	257	43	.	.	PUNCT
faba-173	258	1	to	to	ADP
faba-173	258	2	this	this	DET
faba-173	258	3	semi	semi	ADJ
faba-173	258	4	-	-	ADJ
faba-173	258	5	structured	structured	ADJ
faba-173	258	6	interview	interview	NOUN
faba-173	258	7	question	question	NOUN
faba-173	258	8	,	,	PUNCT
faba-173	258	9	all	all	DET
faba-173	258	10	participants	participant	NOUN
faba-173	258	11	explained	explain	VERB
faba-173	258	12	that	that	SCONJ
faba-173	258	13	they	they	PRON
faba-173	258	14	prefer	prefer	VERB
faba-173	258	15	international	international	ADJ
faba-173	258	16	networks	network	NOUN
faba-173	258	17	,	,	PUNCT
faba-173	258	18	mainly	mainly	ADV
faba-173	258	19	the	the	DET
faba-173	258	20	big	big	ADJ
faba-173	258	21	four	four	NUM
faba-173	258	22	international	international	ADJ
faba-173	258	23	networks	network	NOUN
faba-173	258	24	because	because	SCONJ
faba-173	258	25	regulatory	regulatory	ADJ
faba-173	258	26	requirements	requirement	NOUN
faba-173	258	27	impose	impose	VERB
faba-173	258	28	a	a	DET
faba-173	258	29	legal	legal	ADJ
faba-173	258	30	obligation	obligation	NOUN
faba-173	258	31	to	to	PART
faba-173	258	32	select	select	VERB
faba-173	258	33	external	external	ADJ
faba-173	258	34	auditors	auditor	NOUN
faba-173	258	35	from	from	ADP
faba-173	258	36	an	an	DET
faba-173	258	37	international	international	ADJ
faba-173	258	38	network	network	NOUN
faba-173	258	39	.	.	PUNCT
faba-173	259	1	however	however	ADV
faba-173	259	2	,	,	PUNCT
faba-173	259	3	the	the	DET
faba-173	259	4	participants	participant	NOUN
faba-173	259	5	gave	give	VERB
faba-173	259	6	additional	additional	ADJ
faba-173	259	7	reasons	reason	NOUN
faba-173	259	8	for	for	ADP
faba-173	259	9	this	this	DET
faba-173	259	10	preference	preference	NOUN
faba-173	259	11	,	,	PUNCT
faba-173	259	12	such	such	ADJ
faba-173	259	13	as	as	ADP
faba-173	259	14	to	to	PART
faba-173	259	15	obtain	obtain	VERB
faba-173	259	16	world	world	NOUN
faba-173	259	17	-	-	PUNCT
faba-173	259	18	class	class	NOUN
faba-173	259	19	audit	audit	NOUN
faba-173	259	20	quality	quality	NOUN
faba-173	259	21	(	(	PUNCT
faba-173	259	22	usually	usually	ADV
faba-173	259	23	big	big	ADJ
faba-173	259	24	four	four	NUM
faba-173	259	25	international	international	ADJ
faba-173	259	26	networks	network	NOUN
faba-173	259	27	are	be	AUX
faba-173	259	28	perceived	perceive	VERB
faba-173	259	29	as	as	ADP
faba-173	259	30	world	world	NOUN
faba-173	259	31	-	-	PUNCT
faba-173	259	32	class	class	NOUN
faba-173	259	33	providers	provider	NOUN
faba-173	259	34	of	of	ADP
faba-173	259	35	audit	audit	NOUN
faba-173	259	36	quality	quality	NOUN
faba-173	259	37	)	)	PUNCT
faba-173	259	38	;	;	PUNCT
faba-173	259	39	faster	fast	ADV
faba-173	259	40	obtain	obtain	VERB
faba-173	259	41	the	the	DET
faba-173	259	42	audit	audit	NOUN
faba-173	259	43	opinion	opinion	NOUN
faba-173	259	44	for	for	ADP
faba-173	259	45	the	the	DET
faba-173	259	46	consolidated	consolidated	ADJ
faba-173	259	47	financial	financial	ADJ
faba-173	259	48	statements	statement	NOUN
faba-173	259	49	on	on	ADP
faba-173	259	50	the	the	DET
faba-173	259	51	group	group	NOUN
faba-173	259	52	level	level	NOUN
faba-173	259	53	;	;	PUNCT
faba-173	259	54	to	to	PART
faba-173	259	55	obtain	obtain	VERB
faba-173	259	56	more	more	ADV
faba-173	259	57	transparent	transparent	ADJ
faba-173	259	58	financial	financial	ADJ
faba-173	259	59	reporting	reporting	NOUN
faba-173	259	60	,	,	PUNCT
faba-173	259	61	etc	etc	X
faba-173	259	62	.	.	X
faba-173	259	63	for	for	ADP
faba-173	259	64	example	example	NOUN
faba-173	259	65	,	,	PUNCT
faba-173	259	66	a	a	DET
faba-173	259	67	participant	participant	NOUN
faba-173	259	68	from	from	ADP
faba-173	259	69	the	the	DET
faba-173	259	70	insurance	insurance	NOUN
faba-173	259	71	and	and	CCONJ
faba-173	259	72	reinsurance	reinsurance	NOUN
faba-173	259	73	sector	sector	NOUN
faba-173	259	74	gave	give	VERB
faba-173	259	75	the	the	DET
faba-173	259	76	following	follow	VERB
faba-173	259	77	explanation	explanation	NOUN
faba-173	259	78	“	"	PUNCT
faba-173	259	79	local	local	ADJ
faba-173	259	80	audit	audit	NOUN
faba-173	259	81	firms	firm	NOUN
faba-173	259	82	do	do	AUX
faba-173	259	83	not	not	PART
faba-173	259	84	have	have	VERB
faba-173	259	85	sufficient	sufficient	ADJ
faba-173	259	86	resources	resource	NOUN
faba-173	259	87	to	to	PART
faba-173	259	88	audit	audit	VERB
faba-173	259	89	international	international	ADJ
faba-173	259	90	groups	group	NOUN
faba-173	259	91	,	,	PUNCT
faba-173	259	92	especially	especially	ADV
faba-173	259	93	in	in	ADP
faba-173	259	94	the	the	DET
faba-173	259	95	field	field	NOUN
faba-173	259	96	of	of	ADP
faba-173	259	97	actuary	actuary	NOUN
faba-173	259	98	.	.	PUNCT
faba-173	260	1	on	on	ADP
faba-173	260	2	the	the	DET
faba-173	260	3	other	other	ADJ
faba-173	260	4	hand	hand	NOUN
faba-173	260	5	,	,	PUNCT
faba-173	260	6	international	international	ADJ
faba-173	260	7	networks	network	NOUN
faba-173	260	8	have	have	VERB
faba-173	260	9	regional	regional	ADJ
faba-173	260	10	actuarial	actuarial	ADJ
faba-173	260	11	experts	expert	NOUN
faba-173	260	12	who	who	PRON
faba-173	260	13	support	support	VERB
faba-173	260	14	auditors	auditor	NOUN
faba-173	260	15	while	while	SCONJ
faba-173	260	16	testing	test	VERB
faba-173	260	17	the	the	DET
faba-173	260	18	technical	technical	ADJ
faba-173	260	19	reserves	reserve	NOUN
faba-173	260	20	,	,	PUNCT
faba-173	260	21	solvency	solvency	NOUN
faba-173	260	22	ratios	ratio	NOUN
faba-173	260	23	,	,	PUNCT
faba-173	260	24	capital	capital	NOUN
faba-173	260	25	adequacy	adequacy	NOUN
faba-173	260	26	,	,	PUNCT
faba-173	260	27	etc	etc	X
faba-173	260	28	.	.	X
faba-173	260	29	in	in	ADP
faba-173	260	30	addition	addition	NOUN
faba-173	260	31	,	,	PUNCT
faba-173	260	32	international	international	ADJ
faba-173	260	33	networks	network	NOUN
faba-173	260	34	are	be	AUX
faba-173	260	35	more	more	ADV
faba-173	260	36	familiar	familiar	ADJ
faba-173	260	37	with	with	ADP
faba-173	260	38	our	our	PRON
faba-173	260	39	culture	culture	NOUN
faba-173	260	40	because	because	SCONJ
faba-173	260	41	they	they	PRON
faba-173	260	42	conduct	conduct	VERB
faba-173	260	43	audits	audits	NOUN
faba-173	260	44	on	on	ADP
faba-173	260	45	the	the	DET
faba-173	260	46	entire	entire	ADJ
faba-173	260	47	group	group	NOUN
faba-173	260	48	,	,	PUNCT
faba-173	260	49	i.e.	i.e.	X
faba-173	260	50	on	on	ADP
faba-173	260	51	all	all	DET
faba-173	260	52	subsidiaries	subsidiary	NOUN
faba-173	260	53	and	and	CCONJ
faba-173	260	54	branches	branch	NOUN
faba-173	260	55	which	which	PRON
faba-173	260	56	are	be	AUX
faba-173	260	57	under	under	ADP
faba-173	260	58	the	the	DET
faba-173	260	59	control	control	NOUN
faba-173	260	60	of	of	ADP
faba-173	260	61	the	the	DET
faba-173	260	62	parent	parent	NOUN
faba-173	260	63	”	"	PUNCT
faba-173	260	64	.	.	PUNCT
faba-173	261	1	audit	audit	NOUN
faba-173	261	2	quality	quality	NOUN
faba-173	261	3	is	be	AUX
faba-173	261	4	associated	associate	VERB
faba-173	261	5	with	with	ADP
faba-173	261	6	the	the	DET
faba-173	261	7	proper	proper	ADJ
faba-173	261	8	application	application	NOUN
faba-173	261	9	of	of	ADP
faba-173	261	10	the	the	DET
faba-173	261	11	isas	isa	NOUN
faba-173	261	12	,	,	PUNCT
faba-173	261	13	international	international	ADJ
faba-173	261	14	standard	standard	NOUN
faba-173	261	15	for	for	ADP
faba-173	261	16	quality	quality	NOUN
faba-173	261	17	control	control	NOUN
faba-173	261	18	1	1	NUM
faba-173	261	19	,	,	PUNCT
faba-173	261	20	and	and	CCONJ
faba-173	261	21	international	international	PROPN
faba-173	261	22	federation	federation	PROPN
faba-173	261	23	of	of	ADP
faba-173	261	24	accountants	accountant	NOUN
faba-173	261	25	’	'	PUNCT
faba-173	261	26	code	code	NOUN
faba-173	261	27	of	of	ADP
faba-173	261	28	ethics	ethic	NOUN
faba-173	261	29	.	.	PUNCT
faba-173	262	1	in	in	ADP
faba-173	262	2	this	this	DET
faba-173	262	3	view	view	NOUN
faba-173	262	4	,	,	PUNCT
faba-173	262	5	international	international	ADJ
faba-173	262	6	networks	network	NOUN
faba-173	262	7	deliver	deliver	VERB
faba-173	262	8	higher	high	ADJ
faba-173	262	9	-	-	PUNCT
faba-173	262	10	quality	quality	NOUN
faba-173	262	11	audits	audits	NOUN
faba-173	262	12	than	than	ADP
faba-173	262	13	local	local	ADJ
faba-173	262	14	audit	audit	NOUN
faba-173	262	15	firms	firm	NOUN
faba-173	262	16	(	(	PUNCT
faba-173	262	17	salman	salman	PROPN
faba-173	262	18	2023	2023	NUM
faba-173	262	19	)	)	PUNCT
faba-173	262	20	.	.	PUNCT
faba-173	263	1	in	in	ADP
faba-173	263	2	addition	addition	NOUN
faba-173	263	3	,	,	PUNCT
faba-173	263	4	swan	swan	NOUN
faba-173	263	5	and	and	CCONJ
faba-173	263	6	alsaqqa	alsaqqa	NOUN
faba-173	263	7	(	(	PUNCT
faba-173	263	8	2013	2013	NUM
faba-173	263	9	)	)	PUNCT
faba-173	263	10	asserted	assert	VERB
faba-173	263	11	that	that	SCONJ
faba-173	263	12	the	the	DET
faba-173	263	13	regulations	regulation	NOUN
faba-173	263	14	in	in	ADP
faba-173	263	15	some	some	DET
faba-173	263	16	jurisdictions	jurisdiction	NOUN
faba-173	263	17	prohibit	prohibit	VERB
faba-173	263	18	local	local	ADJ
faba-173	263	19	audit	audit	NOUN
faba-173	263	20	firms	firm	NOUN
faba-173	263	21	from	from	ADP
faba-173	263	22	auditing	audit	VERB
faba-173	263	23	the	the	DET
faba-173	263	24	financial	financial	ADJ
faba-173	263	25	statements	statement	NOUN
faba-173	263	26	of	of	ADP
faba-173	263	27	pies	pie	NOUN
faba-173	263	28	,	,	PUNCT
faba-173	263	29	to	to	PART
faba-173	263	30	preserve	preserve	VERB
faba-173	263	31	the	the	DET
faba-173	263	32	financial	financial	ADJ
faba-173	263	33	reporting	reporting	NOUN
faba-173	263	34	credibility	credibility	NOUN
faba-173	263	35	.	.	PUNCT
faba-173	264	1	however	however	ADV
faba-173	264	2	,	,	PUNCT
faba-173	264	3	this	this	PRON
faba-173	264	4	provides	provide	VERB
faba-173	264	5	the	the	DET
faba-173	264	6	big	big	ADJ
faba-173	264	7	four	four	NUM
faba-173	264	8	international	international	ADJ
faba-173	264	9	networks	network	NOUN
faba-173	264	10	with	with	ADP
faba-173	264	11	a	a	DET
faba-173	264	12	monopoly	monopoly	NOUN
faba-173	264	13	on	on	ADP
faba-173	264	14	the	the	DET
faba-173	264	15	global	global	ADJ
faba-173	264	16	audit	audit	NOUN
faba-173	264	17	market	market	NOUN
faba-173	264	18	(	(	PUNCT
faba-173	264	19	mickhail	mickhail	NOUN
faba-173	264	20	2012	2012	NUM
faba-173	264	21	)	)	PUNCT
faba-173	264	22	.	.	PUNCT
faba-173	265	1	in	in	ADP
faba-173	265	2	the	the	DET
faba-173	265	3	above	above	ADV
faba-173	265	4	-	-	PUNCT
faba-173	265	5	noted	note	VERB
faba-173	265	6	view	view	NOUN
faba-173	265	7	,	,	PUNCT
faba-173	265	8	table	table	NOUN
faba-173	265	9	5	5	NUM
faba-173	265	10	below	below	ADV
faba-173	265	11	illustrates	illustrate	VERB
faba-173	265	12	the	the	DET
faba-173	265	13	results	result	NOUN
faba-173	265	14	from	from	ADP
faba-173	265	15	the	the	DET
faba-173	265	16	fourth	fourth	ADJ
faba-173	265	17	survey	survey	NOUN
faba-173	265	18	question	question	NOUN
faba-173	265	19	to	to	ADP
faba-173	265	20	the	the	DET
faba-173	265	21	pies	pie	NOUN
faba-173	265	22	in	in	ADP
faba-173	265	23	europe	europe	PROPN
faba-173	265	24	concerning	concern	VERB
faba-173	265	25	their	their	PRON
faba-173	265	26	criteria	criterion	NOUN
faba-173	265	27	for	for	ADP
faba-173	265	28	the	the	DET
faba-173	265	29	election	election	NOUN
faba-173	265	30	of	of	ADP
faba-173	265	31	particular	particular	ADJ
faba-173	265	32	auditors	auditor	NOUN
faba-173	265	33	and	and	CCONJ
faba-173	265	34	audit	audit	NOUN
faba-173	265	35	firms	firm	NOUN
faba-173	265	36	.	.	PUNCT
faba-173	266	1	table	table	NOUN
faba-173	266	2	5	5	NUM
faba-173	266	3	.	.	PUNCT
faba-173	266	4	pies	pie	NOUN
faba-173	266	5	’	'	PUNCT
faba-173	266	6	criteria	criterion	NOUN
faba-173	266	7	concerning	concern	VERB
faba-173	266	8	the	the	DET
faba-173	266	9	election	election	NOUN
faba-173	266	10	of	of	ADP
faba-173	266	11	particular	particular	ADJ
faba-173	266	12	auditors	auditor	NOUN
faba-173	266	13	and	and	CCONJ
faba-173	266	14	audit	audit	NOUN
faba-173	266	15	firms	firm	NOUN
faba-173	266	16	pies	pie	NOUN
faba-173	266	17	’	'	PUNCT
faba-173	266	18	election	election	NOUN
faba-173	266	19	criteria	criterion	NOUN
faba-173	266	20	concerning	concern	VERB
faba-173	266	21	particular	particular	ADJ
faba-173	266	22	auditors	auditor	NOUN
faba-173	266	23	and	and	CCONJ
faba-173	266	24	audit	audit	NOUN
faba-173	266	25	firms	firm	NOUN
faba-173	266	26	frequency	frequency	NOUN
faba-173	266	27	of	of	ADP
faba-173	266	28	received	receive	VERB
faba-173	266	29	responses	response	NOUN
faba-173	266	30	total	total	NOUN
faba-173	266	31	received	receive	VERB
faba-173	266	32	responses	response	NOUN
faba-173	266	33	percentage	percentage	NOUN
faba-173	266	34	of	of	ADP
faba-173	266	35	received	receive	VERB
faba-173	266	36	responses	response	NOUN
faba-173	266	37	international	international	ADJ
faba-173	266	38	networks	network	NOUN
faba-173	266	39	62	62	NUM
faba-173	266	40	75	75	NUM
faba-173	266	41	83	83	NUM
faba-173	266	42	%	%	NOUN
faba-173	266	43	good	good	ADJ
faba-173	266	44	public	public	ADJ
faba-173	266	45	reputation	reputation	NOUN
faba-173	266	46	62	62	NUM
faba-173	266	47	75	75	NUM
faba-173	266	48	83	83	NUM
faba-173	266	49	%	%	NOUN
faba-173	266	50	short	short	ADJ
faba-173	266	51	period	period	NOUN
faba-173	266	52	to	to	PART
faba-173	266	53	conduct	conduct	VERB
faba-173	266	54	the	the	DET
faba-173	266	55	audit	audit	NOUN
faba-173	266	56	62	62	NUM
faba-173	266	57	75	75	NUM
faba-173	266	58	83	83	NUM
faba-173	266	59	%	%	NOUN
faba-173	266	60	experience	experience	NOUN
faba-173	266	61	in	in	ADP
faba-173	266	62	external	external	ADJ
faba-173	266	63	audit	audit	NOUN
faba-173	266	64	50	50	NUM
faba-173	266	65	75	75	NUM
faba-173	266	66	67	67	NUM
faba-173	266	67	%	%	NOUN
faba-173	266	68	official	official	ADJ
faba-173	266	69	public	public	ADJ
faba-173	266	70	registration	registration	NOUN
faba-173	266	71	50	50	NUM
faba-173	266	72	75	75	NUM
faba-173	266	73	67	67	NUM
faba-173	266	74	%	%	NOUN
faba-173	266	75	the	the	DET
faba-173	266	76	auditor	auditor	NOUN
faba-173	266	77	’s	’s	PART
faba-173	266	78	independence	independence	NOUN
faba-173	266	79	38	38	NUM
faba-173	266	80	75	75	NUM
faba-173	266	81	51	51	NUM
faba-173	266	82	%	%	NOUN
faba-173	266	83	no	no	DET
faba-173	266	84	conflicts	conflict	NOUN
faba-173	266	85	of	of	ADP
faba-173	266	86	interest	interest	NOUN
faba-173	266	87	38	38	NUM
faba-173	266	88	75	75	NUM
faba-173	266	89	51	51	NUM
faba-173	266	90	%	%	NOUN
faba-173	266	91	low	low	ADJ
faba-173	266	92	cost	cost	NOUN
faba-173	266	93	of	of	ADP
faba-173	266	94	the	the	DET
faba-173	266	95	audit	audit	NOUN
faba-173	266	96	13	13	NUM
faba-173	266	97	75	75	NUM
faba-173	266	98	17	17	NUM
faba-173	266	99	%	%	NOUN
faba-173	266	100	provided	provide	VERB
faba-173	266	101	references	reference	NOUN
faba-173	266	102	by	by	ADP
faba-173	266	103	the	the	DET
faba-173	266	104	auditees	auditee	NOUN
faba-173	266	105	13	13	NUM
faba-173	266	106	75	75	NUM
faba-173	266	107	17	17	NUM
faba-173	266	108	%	%	NOUN
faba-173	266	109	small	small	ADJ
faba-173	266	110	scope	scope	NOUN
faba-173	266	111	of	of	ADP
faba-173	266	112	audit	audit	NOUN
faba-173	266	113	procedures	procedure	NOUN
faba-173	266	114	13	13	NUM
faba-173	266	115	75	75	NUM
faba-173	266	116	17	17	NUM
faba-173	266	117	%	%	NOUN
faba-173	266	118	source	source	NOUN
faba-173	266	119	:	:	PUNCT
faba-173	266	120	authors	author	NOUN
faba-173	266	121	’	'	PUNCT
faba-173	266	122	own	own	ADJ
faba-173	266	123	theorising	theorising	NOUN
faba-173	266	124	.	.	PUNCT
faba-173	267	1	the	the	DET
faba-173	267	2	above	above	ADJ
faba-173	267	3	table	table	NOUN
faba-173	267	4	reveals	reveal	VERB
faba-173	267	5	that	that	SCONJ
faba-173	267	6	international	international	ADJ
faba-173	267	7	networks	network	NOUN
faba-173	267	8	and	and	CCONJ
faba-173	267	9	good	good	ADJ
faba-173	267	10	public	public	ADJ
faba-173	267	11	reputation	reputation	NOUN
faba-173	267	12	of	of	ADP
faba-173	267	13	the	the	DET
faba-173	267	14	auditors	auditor	NOUN
faba-173	267	15	and	and	CCONJ
faba-173	267	16	audit	audit	NOUN
faba-173	267	17	firms	firm	NOUN
faba-173	267	18	represent	represent	VERB
faba-173	267	19	just	just	ADV
faba-173	267	20	two	two	NUM
faba-173	267	21	of	of	ADP
faba-173	267	22	the	the	DET
faba-173	267	23	many	many	ADJ
faba-173	267	24	criteria	criterion	NOUN
faba-173	267	25	of	of	ADP
faba-173	267	26	the	the	DET
faba-173	267	27	pies	pie	NOUN
faba-173	267	28	that	that	PRON
faba-173	267	29	may	may	AUX
faba-173	267	30	lead	lead	VERB
faba-173	267	31	to	to	ADP
faba-173	267	32	their	their	PRON
faba-173	267	33	decision	decision	NOUN
faba-173	267	34	to	to	PART
faba-173	267	35	elect	elect	VERB
faba-173	267	36	particular	particular	ADJ
faba-173	267	37	auditors	auditor	NOUN
faba-173	267	38	and	and	CCONJ
faba-173	267	39	audit	audit	NOUN
faba-173	267	40	firms	firm	NOUN
faba-173	267	41	(	(	PUNCT
faba-173	267	42	83	83	NUM
faba-173	267	43	%	%	NOUN
faba-173	267	44	of	of	ADP
faba-173	267	45	the	the	DET
faba-173	267	46	respondents	respondent	NOUN
faba-173	267	47	in	in	ADP
faba-173	267	48	table	table	NOUN
faba-173	267	49	5	5	NUM
faba-173	267	50	above	above	ADV
faba-173	267	51	gave	give	VERB
faba-173	267	52	these	these	DET
faba-173	267	53	responses	response	NOUN
faba-173	267	54	,	,	PUNCT
faba-173	267	55	i.e.	i.e.	X
faba-173	267	56	62	62	NUM
faba-173	267	57	out	out	ADP
faba-173	267	58	of	of	ADP
faba-173	267	59	the	the	DET
faba-173	267	60	total	total	NOUN
faba-173	267	61	of	of	ADP
faba-173	267	62	75	75	NUM
faba-173	267	63	received	receive	VERB
faba-173	267	64	responses	response	NOUN
faba-173	267	65	)	)	PUNCT
faba-173	267	66	.	.	PUNCT
faba-173	268	1	the	the	DET
faba-173	268	2	remaining	remain	VERB
faba-173	268	3	criteria	criterion	NOUN
faba-173	268	4	are	be	AUX
faba-173	268	5	listed	list	VERB
faba-173	268	6	in	in	ADP
faba-173	268	7	this	this	DET
faba-173	268	8	table	table	NOUN
faba-173	268	9	based	base	VERB
faba-173	268	10	on	on	ADP
faba-173	268	11	the	the	DET
faba-173	268	12	frequency	frequency	NOUN
faba-173	268	13	of	of	ADP
faba-173	268	14	responses	response	NOUN
faba-173	268	15	provided	provide	VERB
faba-173	268	16	by	by	ADP
faba-173	268	17	the	the	DET
faba-173	268	18	respondents	respondent	NOUN
faba-173	268	19	.	.	PUNCT
faba-173	269	1	to	to	PART
faba-173	269	2	identify	identify	VERB
faba-173	269	3	the	the	DET
faba-173	269	4	leading	lead	VERB
faba-173	269	5	reason	reason	NOUN
faba-173	269	6	why	why	SCONJ
faba-173	269	7	pies	pie	NOUN
faba-173	269	8	,	,	PUNCT
faba-173	269	9	elect	elect	VERB
faba-173	269	10	particular	particular	ADJ
faba-173	269	11	auditors	auditor	NOUN
faba-173	269	12	and	and	CCONJ
faba-173	269	13	audit	audit	NOUN
faba-173	269	14	firms	firm	NOUN
faba-173	269	15	,	,	PUNCT
faba-173	269	16	the	the	DET
faba-173	269	17	research	research	NOUN
faba-173	269	18	considers	consider	VERB
faba-173	269	19	the	the	DET
faba-173	269	20	responses	response	NOUN
faba-173	269	21	from	from	ADP
faba-173	269	22	the	the	DET
faba-173	269	23	fourth	fourth	ADJ
faba-173	269	24	semi	semi	ADJ
faba-173	269	25	-	-	ADJ
faba-173	269	26	structured	structured	ADJ
faba-173	269	27	interview	interview	NOUN
faba-173	269	28	question	question	NOUN
faba-173	269	29	with	with	ADP
faba-173	269	30	the	the	DET
faba-173	269	31	pies	pie	NOUN
faba-173	269	32	in	in	ADP
faba-173	269	33	europe	europe	PROPN
faba-173	269	34	.	.	PUNCT
faba-173	270	1	these	these	DET
faba-173	270	2	responses	response	NOUN
faba-173	270	3	revealed	reveal	VERB
faba-173	270	4	that	that	SCONJ
faba-173	270	5	the	the	DET
faba-173	270	6	criteria	criterion	NOUN
faba-173	270	7	for	for	ADP
faba-173	270	8	electing	elect	VERB
faba-173	270	9	auditors	auditor	NOUN
faba-173	270	10	and	and	CCONJ
faba-173	270	11	audit	audit	NOUN
faba-173	270	12	firms	firm	NOUN
faba-173	270	13	reflect	reflect	VERB
faba-173	270	14	the	the	DET
faba-173	270	15	expectations	expectation	NOUN
faba-173	270	16	of	of	ADP
faba-173	270	17	pies	pie	NOUN
faba-173	270	18	concerning	concern	VERB
faba-173	270	19	the	the	DET
faba-173	270	20	external	external	ADJ
faba-173	270	21	audit	audit	NOUN
faba-173	270	22	.	.	PUNCT
faba-173	271	1	the	the	DET
faba-173	271	2	criteria	criterion	NOUN
faba-173	271	3	for	for	ADP
faba-173	271	4	electing	elect	VERB
faba-173	271	5	auditors	auditor	NOUN
faba-173	271	6	and	and	CCONJ
faba-173	271	7	audit	audit	NOUN
faba-173	271	8	firms	firm	NOUN
faba-173	271	9	may	may	AUX
faba-173	271	10	be	be	AUX
faba-173	271	11	classified	classify	VERB
faba-173	271	12	into	into	ADP
faba-173	271	13	five	five	NUM
faba-173	271	14	main	main	ADJ
faba-173	271	15	categories	category	NOUN
faba-173	271	16	which	which	PRON
faba-173	271	17	are	be	AUX
faba-173	271	18	presented	present	VERB
faba-173	271	19	in	in	ADP
faba-173	271	20	table	table	NOUN
faba-173	271	21	6	6	NUM
faba-173	271	22	below	below	ADV
faba-173	271	23	.	.	PUNCT
faba-173	272	1	table	table	NOUN
faba-173	272	2	6	6	NUM
faba-173	272	3	.	.	PUNCT
faba-173	272	4	criteria	criterion	NOUN
faba-173	272	5	for	for	ADP
faba-173	272	6	electing	elect	VERB
faba-173	272	7	external	external	ADJ
faba-173	272	8	auditors	auditor	NOUN
faba-173	272	9	and	and	CCONJ
faba-173	272	10	audit	audit	NOUN
faba-173	272	11	firms	firm	NOUN
faba-173	272	12	by	by	ADP
faba-173	272	13	pies	pie	NOUN
faba-173	272	14	traditional	traditional	ADJ
faba-173	272	15	criteria	criterion	NOUN
faba-173	272	16	these	these	DET
faba-173	272	17	criteria	criterion	NOUN
faba-173	272	18	arise	arise	VERB
faba-173	272	19	from	from	ADP
faba-173	272	20	the	the	DET
faba-173	272	21	traditional	traditional	ADJ
faba-173	272	22	external	external	ADJ
faba-173	272	23	audit	audit	NOUN
faba-173	272	24	function	function	NOUN
faba-173	272	25	.	.	PUNCT
faba-173	273	1	pies	pie	NOUN
faba-173	273	2	elect	elect	VERB
faba-173	273	3	their	their	PRON
faba-173	273	4	external	external	ADJ
faba-173	273	5	auditors	auditor	NOUN
faba-173	273	6	and	and	CCONJ
faba-173	273	7	audit	audit	NOUN
faba-173	273	8	firms	firm	NOUN
faba-173	273	9	based	base	VERB
faba-173	273	10	on	on	ADP
faba-173	273	11	their	their	PRON
faba-173	273	12	auditee	auditee	NOUN
faba-173	273	13	references	reference	NOUN
faba-173	273	14	.	.	PUNCT
faba-173	274	1	these	these	DET
faba-173	274	2	criteria	criterion	NOUN
faba-173	274	3	intend	intend	VERB
faba-173	274	4	to	to	PART
faba-173	274	5	improve	improve	VERB
faba-173	274	6	the	the	DET
faba-173	274	7	auditor	auditor	NOUN
faba-173	274	8	’s	’s	PART
faba-173	274	9	independence	independence	NOUN
faba-173	274	10	,	,	PUNCT
faba-173	274	11	and	and	CCONJ
faba-173	274	12	accordingly	accordingly	ADV
faba-173	274	13	audit	audit	VERB
faba-173	274	14	quality	quality	NOUN
faba-173	274	15	.	.	PUNCT
faba-173	275	1	regulatory	regulatory	ADJ
faba-173	275	2	criteria	criterion	NOUN
faba-173	275	3	these	these	DET
faba-173	275	4	criteria	criterion	NOUN
faba-173	275	5	are	be	AUX
faba-173	275	6	prescribed	prescribe	VERB
faba-173	275	7	in	in	ADP
faba-173	275	8	the	the	DET
faba-173	275	9	audit	audit	NOUN
faba-173	275	10	regulations	regulation	NOUN
faba-173	275	11	or	or	CCONJ
faba-173	275	12	set	set	VERB
faba-173	275	13	up	up	ADP
faba-173	275	14	by	by	ADP
faba-173	275	15	the	the	DET
faba-173	275	16	regulatory	regulatory	ADJ
faba-173	275	17	authorities	authority	NOUN
faba-173	275	18	of	of	ADP
faba-173	275	19	the	the	DET
faba-173	275	20	sectors	sector	NOUN
faba-173	275	21	in	in	ADP
faba-173	275	22	which	which	PRON
faba-173	275	23	pies	pie	NOUN
faba-173	275	24	operate	operate	VERB
faba-173	275	25	,	,	PUNCT
faba-173	275	26	such	such	ADJ
faba-173	275	27	as	as	ADP
faba-173	275	28	central	central	ADJ
faba-173	275	29	banks	bank	NOUN
faba-173	275	30	,	,	PUNCT
faba-173	275	31	insurance	insurance	NOUN
faba-173	275	32	supervision	supervision	NOUN
faba-173	275	33	agencies	agency	NOUN
faba-173	275	34	,	,	PUNCT
faba-173	275	35	security	security	NOUN
faba-173	275	36	and	and	CCONJ
faba-173	275	37	exchange	exchange	NOUN
faba-173	275	38	commissions	commission	NOUN
faba-173	275	39	,	,	PUNCT
faba-173	275	40	etc	etc	X
faba-173	275	41	.	.	X
faba-173	276	1	pies	pie	NOUN
faba-173	276	2	elect	elect	VERB
faba-173	276	3	their	their	PRON
faba-173	276	4	external	external	ADJ
faba-173	276	5	auditors	auditor	NOUN
faba-173	276	6	and	and	CCONJ
faba-173	276	7	audit	audit	NOUN
faba-173	276	8	firms	firm	NOUN
faba-173	276	9	based	base	VERB
faba-173	276	10	on	on	ADP
faba-173	276	11	regulatory	regulatory	ADJ
faba-173	276	12	requirements	requirement	NOUN
faba-173	276	13	.	.	PUNCT
faba-173	277	1	these	these	DET
faba-173	277	2	criteria	criterion	NOUN
faba-173	277	3	aim	aim	VERB
faba-173	277	4	to	to	PART
faba-173	277	5	create	create	VERB
faba-173	277	6	a	a	DET
faba-173	277	7	bigger	big	ADJ
faba-173	277	8	“	"	PUNCT
faba-173	277	9	distance	distance	NOUN
faba-173	277	10	”	"	PUNCT
faba-173	277	11	between	between	ADP
faba-173	277	12	the	the	DET
faba-173	277	13	management	management	NOUN
faba-173	277	14	and	and	CCONJ
faba-173	277	15	those	those	PRON
faba-173	277	16	charged	charge	VERB
faba-173	277	17	with	with	ADP
faba-173	277	18	governance	governance	NOUN
faba-173	277	19	,	,	PUNCT
faba-173	277	20	and	and	CCONJ
faba-173	277	21	the	the	DET
faba-173	277	22	auditors	auditor	NOUN
faba-173	277	23	.	.	PUNCT
faba-173	278	1	darko	darko	PROPN
faba-173	278	2	dachevski	dachevski	PROPN
faba-173	278	3	and	and	CCONJ
faba-173	278	4	barry	barry	PROPN
faba-173	278	5	ackers	acker	NOUN
faba-173	278	6	/	/	SYM
faba-173	278	7	finance	finance	NOUN
faba-173	278	8	,	,	PUNCT
faba-173	278	9	accounting	accounting	NOUN
faba-173	278	10	and	and	CCONJ
faba-173	278	11	business	business	NOUN
faba-173	278	12	analysis	analysis	NOUN
faba-173	278	13	,	,	PUNCT
faba-173	278	14	volume	volume	NOUN
faba-173	278	15	6	6	NUM
faba-173	278	16	,	,	PUNCT
faba-173	278	17	issue	issue	NOUN
faba-173	278	18	1	1	NUM
faba-173	278	19	,	,	PUNCT
faba-173	278	20	2024	2024	NUM
faba-173	278	21	23	23	NUM
faba-173	278	22	table	table	NOUN
faba-173	278	23	6	6	NUM
faba-173	278	24	.	.	PUNCT
faba-173	278	25	criteria	criterion	NOUN
faba-173	278	26	for	for	ADP
faba-173	278	27	electing	elect	VERB
faba-173	278	28	external	external	ADJ
faba-173	278	29	auditors	auditor	NOUN
faba-173	278	30	and	and	CCONJ
faba-173	278	31	audit	audit	NOUN
faba-173	278	32	firms	firm	NOUN
faba-173	278	33	by	by	ADP
faba-173	278	34	pies	pie	NOUN
faba-173	278	35	(	(	PUNCT
faba-173	278	36	continued	continued	ADJ
faba-173	278	37	)	)	PUNCT
faba-173	278	38	operational	operational	ADJ
faba-173	278	39	criteria	criterion	NOUN
faba-173	278	40	these	these	DET
faba-173	278	41	criteria	criterion	NOUN
faba-173	278	42	depend	depend	VERB
faba-173	278	43	on	on	ADP
faba-173	278	44	the	the	DET
faba-173	278	45	business	business	NOUN
faba-173	278	46	activity	activity	NOUN
faba-173	278	47	of	of	ADP
faba-173	278	48	pies	pie	NOUN
faba-173	278	49	.	.	PUNCT
faba-173	279	1	external	external	ADJ
faba-173	279	2	auditors	auditor	NOUN
faba-173	279	3	and	and	CCONJ
faba-173	279	4	audit	audit	NOUN
faba-173	279	5	firms	firm	NOUN
faba-173	279	6	are	be	AUX
faba-173	279	7	elected	elect	VERB
faba-173	279	8	depending	depend	VERB
faba-173	279	9	on	on	ADP
faba-173	279	10	whether	whether	SCONJ
faba-173	279	11	they	they	PRON
faba-173	279	12	have	have	AUX
faba-173	279	13	specific	specific	ADJ
faba-173	279	14	business	business	NOUN
faba-173	279	15	arrangements	arrangement	NOUN
faba-173	279	16	with	with	ADP
faba-173	279	17	the	the	DET
faba-173	279	18	pies	pie	NOUN
faba-173	279	19	,	,	PUNCT
faba-173	279	20	such	such	ADJ
faba-173	279	21	as	as	ADP
faba-173	279	22	banking	banking	NOUN
faba-173	279	23	deposits	deposit	NOUN
faba-173	279	24	,	,	PUNCT
faba-173	279	25	investments	investment	NOUN
faba-173	279	26	in	in	ADP
faba-173	279	27	shares	share	NOUN
faba-173	279	28	,	,	PUNCT
faba-173	279	29	bonds	bond	NOUN
faba-173	279	30	,	,	PUNCT
faba-173	279	31	bought	buy	VERB
faba-173	279	32	insurance	insurance	NOUN
faba-173	279	33	policies	policy	NOUN
faba-173	279	34	,	,	PUNCT
faba-173	279	35	etc	etc	X
faba-173	279	36	.	.	X
faba-173	280	1	these	these	DET
faba-173	280	2	criteria	criterion	NOUN
faba-173	280	3	represent	represent	VERB
faba-173	280	4	a	a	DET
faba-173	280	5	potential	potential	ADJ
faba-173	280	6	risk	risk	NOUN
faba-173	280	7	of	of	ADP
faba-173	280	8	conflicts	conflict	NOUN
faba-173	280	9	of	of	ADP
faba-173	280	10	interest	interest	NOUN
faba-173	280	11	between	between	ADP
faba-173	280	12	auditors	auditor	NOUN
faba-173	280	13	and	and	CCONJ
faba-173	280	14	auditees	auditee	NOUN
faba-173	280	15	and	and	CCONJ
faba-173	280	16	may	may	AUX
faba-173	280	17	deteriorate	deteriorate	VERB
faba-173	280	18	the	the	DET
faba-173	280	19	auditor	auditor	NOUN
faba-173	280	20	’s	’s	PART
faba-173	280	21	independence	independence	NOUN
faba-173	280	22	.	.	PUNCT
faba-173	281	1	strategic	strategic	ADJ
faba-173	281	2	criteria	criterion	NOUN
faba-173	281	3	these	these	DET
faba-173	281	4	criteria	criterion	NOUN
faba-173	281	5	depend	depend	VERB
faba-173	281	6	on	on	ADP
faba-173	281	7	the	the	DET
faba-173	281	8	auditee	auditee	NOUN
faba-173	281	9	’s	’s	PART
faba-173	281	10	commitment	commitment	NOUN
faba-173	281	11	to	to	ADP
faba-173	281	12	a	a	DET
faba-173	281	13	comprehensive	comprehensive	ADJ
faba-173	281	14	audit	audit	NOUN
faba-173	281	15	.	.	PUNCT
faba-173	282	1	external	external	ADJ
faba-173	282	2	auditors	auditor	NOUN
faba-173	282	3	and	and	CCONJ
faba-173	282	4	audit	audit	NOUN
faba-173	282	5	firms	firm	NOUN
faba-173	282	6	are	be	AUX
faba-173	282	7	elected	elect	VERB
faba-173	282	8	based	base	VERB
faba-173	282	9	on	on	ADP
faba-173	282	10	the	the	DET
faba-173	282	11	auditee	auditee	NOUN
faba-173	282	12	’s	’s	PART
faba-173	282	13	group	group	NOUN
faba-173	282	14	regulations	regulation	NOUN
faba-173	282	15	,	,	PUNCT
faba-173	282	16	for	for	ADP
faba-173	282	17	example	example	NOUN
faba-173	282	18	,	,	PUNCT
faba-173	282	19	the	the	DET
faba-173	282	20	same	same	ADJ
faba-173	282	21	international	international	ADJ
faba-173	282	22	network	network	NOUN
faba-173	282	23	audits	audits	NOUN
faba-173	282	24	all	all	PRON
faba-173	282	25	of	of	ADP
faba-173	282	26	the	the	DET
faba-173	282	27	branches	branch	NOUN
faba-173	282	28	and	and	CCONJ
faba-173	282	29	subsidiaries	subsidiary	NOUN
faba-173	282	30	of	of	ADP
faba-173	282	31	the	the	DET
faba-173	282	32	parent	parent	NOUN
faba-173	282	33	on	on	ADP
faba-173	282	34	the	the	DET
faba-173	282	35	global	global	ADJ
faba-173	282	36	level	level	NOUN
faba-173	282	37	.	.	PUNCT
faba-173	283	1	usually	usually	ADV
faba-173	283	2	,	,	PUNCT
faba-173	283	3	the	the	DET
faba-173	283	4	election	election	NOUN
faba-173	283	5	is	be	AUX
faba-173	283	6	made	make	VERB
faba-173	283	7	by	by	ADP
faba-173	283	8	the	the	DET
faba-173	283	9	higher	high	ADJ
faba-173	283	10	governance	governance	NOUN
faba-173	283	11	of	of	ADP
faba-173	283	12	the	the	DET
faba-173	283	13	parent	parent	NOUN
faba-173	283	14	and	and	CCONJ
faba-173	283	15	the	the	DET
faba-173	283	16	lower	low	ADJ
faba-173	283	17	governance	governance	NOUN
faba-173	283	18	in	in	ADP
faba-173	283	19	the	the	DET
faba-173	283	20	branch	branch	NOUN
faba-173	283	21	or	or	CCONJ
faba-173	283	22	subsidiary	subsidiary	NOUN
faba-173	283	23	follows	follow	VERB
faba-173	283	24	its	its	PRON
faba-173	283	25	election	election	NOUN
faba-173	283	26	decision	decision	NOUN
faba-173	283	27	of	of	ADP
faba-173	283	28	external	external	ADJ
faba-173	283	29	auditors	auditor	NOUN
faba-173	283	30	.	.	PUNCT
faba-173	284	1	these	these	DET
faba-173	284	2	criteria	criterion	NOUN
faba-173	284	3	aim	aim	VERB
faba-173	284	4	to	to	PART
faba-173	284	5	provide	provide	VERB
faba-173	284	6	the	the	DET
faba-173	284	7	higher	high	ADJ
faba-173	284	8	governance	governance	NOUN
faba-173	284	9	of	of	ADP
faba-173	284	10	the	the	DET
faba-173	284	11	parent	parent	NOUN
faba-173	284	12	with	with	ADP
faba-173	284	13	credible	credible	ADJ
faba-173	284	14	financial	financial	ADJ
faba-173	284	15	reporting	reporting	NOUN
faba-173	284	16	of	of	ADP
faba-173	284	17	all	all	DET
faba-173	284	18	branches	branch	NOUN
faba-173	284	19	and	and	CCONJ
faba-173	284	20	subsidiaries	subsidiary	NOUN
faba-173	284	21	and	and	CCONJ
faba-173	284	22	intend	intend	VERB
faba-173	284	23	to	to	PART
faba-173	284	24	improve	improve	VERB
faba-173	284	25	the	the	DET
faba-173	284	26	auditor	auditor	NOUN
faba-173	284	27	’s	’s	PART
faba-173	284	28	independence	independence	NOUN
faba-173	284	29	in	in	ADP
faba-173	284	30	the	the	DET
faba-173	284	31	short	short	ADJ
faba-173	284	32	term	term	NOUN
faba-173	284	33	.	.	PUNCT
faba-173	285	1	in	in	ADP
faba-173	285	2	the	the	DET
faba-173	285	3	longer	long	ADJ
faba-173	285	4	term	term	NOUN
faba-173	285	5	,	,	PUNCT
faba-173	285	6	these	these	DET
faba-173	285	7	criteria	criterion	NOUN
faba-173	285	8	deteriorate	deteriorate	VERB
faba-173	285	9	the	the	DET
faba-173	285	10	auditor	auditor	NOUN
faba-173	285	11	’s	’s	PART
faba-173	285	12	independence	independence	NOUN
faba-173	285	13	due	due	ADP
faba-173	285	14	to	to	ADP
faba-173	285	15	the	the	DET
faba-173	285	16	bigger	big	ADJ
faba-173	285	17	audit	audit	NOUN
faba-173	285	18	tenure	tenure	NOUN
faba-173	285	19	.	.	PUNCT
faba-173	286	1	specific	specific	ADJ
faba-173	286	2	criteria	criterion	NOUN
faba-173	286	3	these	these	DET
faba-173	286	4	criteria	criterion	NOUN
faba-173	286	5	depend	depend	VERB
faba-173	286	6	on	on	ADP
faba-173	286	7	the	the	DET
faba-173	286	8	specifics	specific	NOUN
faba-173	286	9	of	of	ADP
faba-173	286	10	the	the	DET
faba-173	286	11	sector	sector	NOUN
faba-173	286	12	in	in	ADP
faba-173	286	13	which	which	PRON
faba-173	286	14	the	the	DET
faba-173	286	15	pies	pie	NOUN
faba-173	286	16	operate	operate	VERB
faba-173	286	17	.	.	PUNCT
faba-173	287	1	per	per	ADP
faba-173	287	2	these	these	DET
faba-173	287	3	criteria	criterion	NOUN
faba-173	287	4	,	,	PUNCT
faba-173	287	5	pies	pie	NOUN
faba-173	287	6	select	select	VERB
faba-173	287	7	their	their	PRON
faba-173	287	8	external	external	ADJ
faba-173	287	9	auditors	auditor	NOUN
faba-173	287	10	and	and	CCONJ
faba-173	287	11	audit	audit	NOUN
faba-173	287	12	firms	firm	NOUN
faba-173	287	13	based	base	VERB
faba-173	287	14	on	on	ADP
faba-173	287	15	their	their	PRON
faba-173	287	16	competence	competence	NOUN
faba-173	287	17	to	to	PART
faba-173	287	18	audit	audit	VERB
faba-173	287	19	specific	specific	ADJ
faba-173	287	20	items	item	NOUN
faba-173	287	21	in	in	ADP
faba-173	287	22	their	their	PRON
faba-173	287	23	financial	financial	ADJ
faba-173	287	24	statements	statement	NOUN
faba-173	287	25	,	,	PUNCT
faba-173	287	26	such	such	ADJ
faba-173	287	27	as	as	ADP
faba-173	287	28	capital	capital	NOUN
faba-173	287	29	adequacy	adequacy	NOUN
faba-173	287	30	,	,	PUNCT
faba-173	287	31	capital	capital	NOUN
faba-173	287	32	solvency	solvency	NOUN
faba-173	287	33	,	,	PUNCT
faba-173	287	34	technical	technical	ADJ
faba-173	287	35	reserves	reserve	NOUN
faba-173	287	36	,	,	PUNCT
faba-173	287	37	etc	etc	X
faba-173	287	38	.	.	X
faba-173	287	39	audit	audit	NOUN
faba-173	287	40	quality	quality	NOUN
faba-173	287	41	,	,	PUNCT
faba-173	287	42	per	per	ADP
faba-173	287	43	these	these	DET
faba-173	287	44	criteria	criterion	NOUN
faba-173	287	45	,	,	PUNCT
faba-173	287	46	depends	depend	VERB
faba-173	287	47	on	on	ADP
faba-173	287	48	the	the	DET
faba-173	287	49	competence	competence	NOUN
faba-173	287	50	of	of	ADP
faba-173	287	51	the	the	DET
faba-173	287	52	experts	expert	NOUN
faba-173	287	53	who	who	PRON
faba-173	287	54	are	be	AUX
faba-173	287	55	engaged	engage	VERB
faba-173	287	56	by	by	ADP
faba-173	287	57	the	the	DET
faba-173	287	58	auditors	auditor	NOUN
faba-173	287	59	to	to	PART
faba-173	287	60	meet	meet	VERB
faba-173	287	61	the	the	DET
faba-173	287	62	specific	specific	ADJ
faba-173	287	63	requirements	requirement	NOUN
faba-173	287	64	that	that	PRON
faba-173	287	65	are	be	AUX
faba-173	287	66	set	set	VERB
faba-173	287	67	by	by	ADP
faba-173	287	68	the	the	DET
faba-173	287	69	auditees	auditee	NOUN
faba-173	287	70	.	.	PUNCT
faba-173	288	1	source	source	NOUN
faba-173	288	2	:	:	PUNCT
faba-173	288	3	authors	author	NOUN
faba-173	288	4	’	'	PUNCT
faba-173	288	5	own	own	ADJ
faba-173	288	6	theorising	theorising	NOUN
faba-173	288	7	.	.	PUNCT
faba-173	289	1	although	although	SCONJ
faba-173	289	2	participants	participant	NOUN
faba-173	289	3	gave	give	VERB
faba-173	289	4	different	different	ADJ
faba-173	289	5	responses	response	NOUN
faba-173	289	6	regarding	regard	VERB
faba-173	289	7	their	their	PRON
faba-173	289	8	eligibility	eligibility	ADJ
faba-173	289	9	criteria	criterion	NOUN
faba-173	289	10	as	as	SCONJ
faba-173	289	11	presented	present	VERB
faba-173	289	12	in	in	ADP
faba-173	289	13	table	table	NOUN
faba-173	289	14	6	6	NUM
faba-173	289	15	above	above	ADV
faba-173	289	16	,	,	PUNCT
faba-173	289	17	all	all	PRON
faba-173	289	18	of	of	ADP
faba-173	289	19	them	they	PRON
faba-173	289	20	explained	explain	VERB
faba-173	289	21	that	that	SCONJ
faba-173	289	22	they	they	PRON
faba-173	289	23	desire	desire	VERB
faba-173	289	24	an	an	DET
faba-173	289	25	audit	audit	NOUN
faba-173	289	26	at	at	ADP
faba-173	289	27	a	a	DET
faba-173	289	28	lower	low	ADJ
faba-173	289	29	cost	cost	NOUN
faba-173	289	30	.	.	PUNCT
faba-173	290	1	in	in	ADP
faba-173	290	2	this	this	DET
faba-173	290	3	regard	regard	NOUN
faba-173	290	4	,	,	PUNCT
faba-173	290	5	a	a	DET
faba-173	290	6	participant	participant	NOUN
faba-173	290	7	from	from	ADP
faba-173	290	8	the	the	DET
faba-173	290	9	energy	energy	NOUN
faba-173	290	10	sector	sector	NOUN
faba-173	290	11	(	(	PUNCT
faba-173	290	12	a	a	DET
faba-173	290	13	listed	list	VERB
faba-173	290	14	entity	entity	NOUN
faba-173	290	15	)	)	PUNCT
faba-173	290	16	explained	explain	VERB
faba-173	290	17	“	"	PUNCT
faba-173	290	18	the	the	DET
faba-173	290	19	first	first	ADJ
faba-173	290	20	criterion	criterion	NOUN
faba-173	290	21	for	for	ADP
faba-173	290	22	electing	elect	VERB
faba-173	290	23	external	external	ADJ
faba-173	290	24	auditors	auditor	NOUN
faba-173	290	25	and	and	CCONJ
faba-173	290	26	audit	audit	NOUN
faba-173	290	27	firms	firm	NOUN
faba-173	290	28	is	be	AUX
faba-173	290	29	their	their	PRON
faba-173	290	30	experience	experience	NOUN
faba-173	290	31	i.e.	i.e.	X
faba-173	290	32	their	their	PRON
faba-173	290	33	history	history	NOUN
faba-173	290	34	in	in	ADP
faba-173	290	35	providing	provide	VERB
faba-173	290	36	audit	audit	NOUN
faba-173	290	37	services	service	NOUN
faba-173	290	38	.	.	PUNCT
faba-173	291	1	however	however	ADV
faba-173	291	2	,	,	PUNCT
faba-173	291	3	the	the	DET
faba-173	291	4	cost	cost	NOUN
faba-173	291	5	of	of	ADP
faba-173	291	6	the	the	DET
faba-173	291	7	audit	audit	NOUN
faba-173	291	8	prevails	prevail	VERB
faba-173	291	9	when	when	SCONJ
faba-173	291	10	making	make	VERB
faba-173	291	11	the	the	DET
faba-173	291	12	election	election	NOUN
faba-173	291	13	decision	decision	NOUN
faba-173	291	14	”	"	PUNCT
faba-173	291	15	.	.	PUNCT
faba-173	292	1	based	base	VERB
faba-173	292	2	on	on	ADP
faba-173	292	3	the	the	DET
faba-173	292	4	above	above	ADJ
faba-173	292	5	it	it	PRON
faba-173	292	6	appears	appear	VERB
faba-173	292	7	that	that	SCONJ
faba-173	292	8	the	the	DET
faba-173	292	9	leading	lead	VERB
faba-173	292	10	criterion	criterion	NOUN
faba-173	292	11	of	of	ADP
faba-173	292	12	pies	pie	NOUN
faba-173	292	13	to	to	PART
faba-173	292	14	elect	elect	VERB
faba-173	292	15	particular	particular	ADJ
faba-173	292	16	auditors	auditor	NOUN
faba-173	292	17	and	and	CCONJ
faba-173	292	18	audit	audit	NOUN
faba-173	292	19	firms	firm	NOUN
faba-173	292	20	refers	refer	VERB
faba-173	292	21	to	to	ADP
faba-173	292	22	the	the	DET
faba-173	292	23	cost	cost	NOUN
faba-173	292	24	of	of	ADP
faba-173	292	25	the	the	DET
faba-173	292	26	audit	audit	NOUN
faba-173	292	27	.	.	PUNCT
faba-173	293	1	according	accord	VERB
faba-173	293	2	to	to	ADP
faba-173	293	3	elliot	elliot	PROPN
faba-173	293	4	et	et	PROPN
faba-173	293	5	al	al	PROPN
faba-173	293	6	.	.	PROPN
faba-173	294	1	(	(	PUNCT
faba-173	294	2	2008	2008	NUM
faba-173	294	3	)	)	PUNCT
faba-173	294	4	the	the	DET
faba-173	294	5	business	business	NOUN
faba-173	294	6	risk	risk	NOUN
faba-173	294	7	of	of	ADP
faba-173	294	8	the	the	DET
faba-173	294	9	auditee	auditee	NOUN
faba-173	294	10	directly	directly	ADV
faba-173	294	11	impacts	impact	VERB
faba-173	294	12	the	the	DET
faba-173	294	13	cost	cost	NOUN
faba-173	294	14	of	of	ADP
faba-173	294	15	the	the	DET
faba-173	294	16	audit	audit	NOUN
faba-173	294	17	,	,	PUNCT
faba-173	294	18	i.e.	i.e.	X
faba-173	294	19	the	the	PRON
faba-173	294	20	higher	high	ADJ
faba-173	294	21	the	the	DET
faba-173	294	22	business	business	NOUN
faba-173	294	23	risk	risk	NOUN
faba-173	294	24	of	of	ADP
faba-173	294	25	the	the	DET
faba-173	294	26	auditee	auditee	NOUN
faba-173	294	27	,	,	PUNCT
faba-173	294	28	the	the	PRON
faba-173	294	29	higher	high	ADJ
faba-173	294	30	the	the	DET
faba-173	294	31	cost	cost	NOUN
faba-173	294	32	of	of	ADP
faba-173	294	33	the	the	DET
faba-173	294	34	audit	audit	NOUN
faba-173	294	35	.	.	PUNCT
faba-173	295	1	in	in	ADP
faba-173	295	2	addition	addition	NOUN
faba-173	295	3	,	,	PUNCT
faba-173	295	4	during	during	ADP
faba-173	295	5	economic	economic	ADJ
faba-173	295	6	stability	stability	NOUN
faba-173	295	7	auditees	auditee	NOUN
faba-173	295	8	face	face	VERB
faba-173	295	9	lower	low	ADJ
faba-173	295	10	business	business	NOUN
faba-173	295	11	risk	risk	NOUN
faba-173	295	12	than	than	ADP
faba-173	295	13	during	during	ADP
faba-173	295	14	economic	economic	ADJ
faba-173	295	15	instability	instability	NOUN
faba-173	295	16	(	(	PUNCT
faba-173	295	17	elliot	elliot	PROPN
faba-173	295	18	et	et	PROPN
faba-173	295	19	al	al	PROPN
faba-173	295	20	.	.	PROPN
faba-173	295	21	2008	2008	NUM
faba-173	295	22	)	)	PUNCT
faba-173	295	23	.	.	PUNCT
faba-173	296	1	therefore	therefore	ADV
faba-173	296	2	,	,	PUNCT
faba-173	296	3	it	it	PRON
faba-173	296	4	is	be	AUX
faba-173	296	5	expected	expect	VERB
faba-173	296	6	the	the	DET
faba-173	296	7	cost	cost	NOUN
faba-173	296	8	of	of	ADP
faba-173	296	9	the	the	DET
faba-173	296	10	audit	audit	NOUN
faba-173	296	11	to	to	PART
faba-173	296	12	decrease	decrease	VERB
faba-173	296	13	during	during	ADP
faba-173	296	14	economic	economic	ADJ
faba-173	296	15	stability	stability	NOUN
faba-173	296	16	due	due	ADP
faba-173	296	17	to	to	ADP
faba-173	296	18	the	the	DET
faba-173	296	19	lower	low	ADJ
faba-173	296	20	business	business	NOUN
faba-173	296	21	risk	risk	NOUN
faba-173	296	22	of	of	ADP
faba-173	296	23	the	the	DET
faba-173	296	24	auditees	auditee	NOUN
faba-173	296	25	.	.	PUNCT
faba-173	297	1	the	the	DET
faba-173	297	2	results	result	NOUN
faba-173	297	3	from	from	ADP
faba-173	297	4	the	the	DET
faba-173	297	5	first	first	ADJ
faba-173	297	6	survey	survey	NOUN
faba-173	297	7	question	question	NOUN
faba-173	297	8	to	to	ADP
faba-173	297	9	the	the	DET
faba-173	297	10	auditors	auditor	NOUN
faba-173	297	11	and	and	CCONJ
faba-173	297	12	audit	audit	NOUN
faba-173	297	13	firms	firm	NOUN
faba-173	297	14	in	in	ADP
faba-173	297	15	europe	europe	PROPN
faba-173	297	16	appear	appear	VERB
faba-173	297	17	to	to	PART
faba-173	297	18	confirm	confirm	VERB
faba-173	297	19	this	this	PRON
faba-173	297	20	.	.	PUNCT
faba-173	298	1	they	they	PRON
faba-173	298	2	are	be	AUX
faba-173	298	3	presented	present	VERB
faba-173	298	4	in	in	ADP
faba-173	298	5	table	table	NOUN
faba-173	298	6	7	7	NUM
faba-173	298	7	below	below	ADV
faba-173	298	8	.	.	PUNCT
faba-173	299	1	table	table	NOUN
faba-173	299	2	7	7	NUM
faba-173	299	3	.	.	PUNCT
faba-173	300	1	the	the	DET
faba-173	300	2	relation	relation	NOUN
faba-173	300	3	between	between	ADP
faba-173	300	4	the	the	DET
faba-173	300	5	cost	cost	NOUN
faba-173	300	6	of	of	ADP
faba-173	300	7	the	the	DET
faba-173	300	8	audit	audit	NOUN
faba-173	300	9	and	and	CCONJ
faba-173	300	10	the	the	DET
faba-173	300	11	prevailing	prevail	VERB
faba-173	300	12	macroeconomic	macroeconomic	ADJ
faba-173	300	13	conditions	condition	NOUN
faba-173	300	14	since	since	SCONJ
faba-173	300	15	2012	2012	NUM
faba-173	300	16	the	the	DET
faba-173	300	17	cost	cost	NOUN
faba-173	300	18	of	of	ADP
faba-173	300	19	the	the	DET
faba-173	300	20	audit	audit	NOUN
faba-173	300	21	has	have	AUX
faba-173	300	22	significantly	significantly	ADV
faba-173	300	23	decreased	decrease	VERB
faba-173	300	24	since	since	SCONJ
faba-173	300	25	the	the	DET
faba-173	300	26	recovery	recovery	NOUN
faba-173	300	27	from	from	ADP
faba-173	300	28	the	the	DET
faba-173	300	29	global	global	ADJ
faba-173	300	30	financial	financial	ADJ
faba-173	300	31	crisis	crisis	NOUN
faba-173	300	32	in	in	ADP
faba-173	300	33	2012	2012	NUM
faba-173	300	34	frequency	frequency	NOUN
faba-173	300	35	of	of	ADP
faba-173	300	36	received	receive	VERB
faba-173	300	37	responses	response	NOUN
faba-173	300	38	percentage	percentage	NOUN
faba-173	300	39	of	of	ADP
faba-173	300	40	the	the	DET
faba-173	300	41	received	receive	VERB
faba-173	300	42	responses	response	NOUN
faba-173	300	43	strongly	strongly	ADV
faba-173	300	44	agree	agree	VERB
faba-173	300	45	19	19	NUM
faba-173	300	46	24	24	NUM
faba-173	300	47	%	%	NOUN
faba-173	300	48	agree	agree	VERB
faba-173	300	49	45	45	NUM
faba-173	300	50	56	56	NUM
faba-173	300	51	%	%	NOUN
faba-173	300	52	uncertain	uncertain	ADJ
faba-173	300	53	12	12	NUM
faba-173	300	54	15	15	NUM
faba-173	300	55	%	%	NOUN
faba-173	300	56	disagree	disagree	VERB
faba-173	300	57	4	4	NUM
faba-173	300	58	5	5	NUM
faba-173	300	59	%	%	NOUN
faba-173	300	60	total	total	NOUN
faba-173	301	1	80	80	NUM
faba-173	301	2	100	100	NUM
faba-173	301	3	%	%	NOUN
faba-173	301	4	pearson	pearson	PROPN
faba-173	301	5	’s	’s	PART
faba-173	301	6	ratio	ratio	NOUN
faba-173	301	7	0,59	0,59	NOUN
faba-173	301	8	standard	standard	ADJ
faba-173	301	9	deviation	deviation	NOUN
faba-173	301	10	ratio	ratio	NOUN
faba-173	301	11	0,47	0,47	NUM
faba-173	301	12	significance	significance	NOUN
faba-173	301	13	test	test	NOUN
faba-173	301	14	1,27	1,27	NUM
faba-173	301	15	critical	critical	ADJ
faba-173	301	16	value	value	NOUN
faba-173	301	17	of	of	ADP
faba-173	301	18	t	t	NOUN
faba-173	301	19	-	-	PUNCT
faba-173	301	20	distribution	distribution	NOUN
faba-173	301	21	(	(	PUNCT
faba-173	301	22	0,25;3	0,25;3	NOUN
faba-173	301	23	)	)	PUNCT
faba-173	301	24	0,77	0,77	NOUN
faba-173	301	25	source	source	NOUN
faba-173	301	26	:	:	PUNCT
faba-173	301	27	authors	author	NOUN
faba-173	301	28	’	'	PUNCT
faba-173	301	29	own	own	ADJ
faba-173	301	30	theorising	theorising	NOUN
faba-173	301	31	.	.	PUNCT
faba-173	302	1	in	in	ADP
faba-173	302	2	the	the	DET
faba-173	302	3	above	above	ADJ
faba-173	302	4	table	table	NOUN
faba-173	302	5	the	the	DET
faba-173	302	6	cost	cost	NOUN
faba-173	302	7	of	of	ADP
faba-173	302	8	the	the	DET
faba-173	302	9	audit	audit	NOUN
faba-173	302	10	represents	represent	VERB
faba-173	302	11	the	the	DET
faba-173	302	12	tested	test	VERB
faba-173	302	13	variable	variable	NOUN
faba-173	302	14	against	against	ADP
faba-173	302	15	the	the	DET
faba-173	302	16	recovery	recovery	NOUN
faba-173	302	17	from	from	ADP
faba-173	302	18	the	the	DET
faba-173	302	19	global	global	ADJ
faba-173	302	20	financial	financial	ADJ
faba-173	302	21	crisis	crisis	NOUN
faba-173	302	22	in	in	ADP
faba-173	302	23	2012	2012	NUM
faba-173	302	24	.	.	PUNCT
faba-173	303	1	the	the	DET
faba-173	303	2	significance	significance	NOUN
faba-173	303	3	test	test	NOUN
faba-173	303	4	of	of	ADP
faba-173	303	5	the	the	DET
faba-173	303	6	tested	test	VERB
faba-173	303	7	variable	variable	NOUN
faba-173	303	8	,	,	PUNCT
faba-173	303	9	in	in	ADP
faba-173	303	10	this	this	DET
faba-173	303	11	table	table	NOUN
faba-173	303	12	,	,	PUNCT
faba-173	303	13	appears	appear	VERB
faba-173	303	14	to	to	PART
faba-173	303	15	be	be	AUX
faba-173	303	16	higher	high	ADJ
faba-173	303	17	than	than	ADP
faba-173	303	18	the	the	DET
faba-173	303	19	critical	critical	ADJ
faba-173	303	20	value	value	NOUN
faba-173	303	21	of	of	ADP
faba-173	303	22	the	the	DET
faba-173	303	23	t	t	NOUN
faba-173	303	24	-	-	PUNCT
faba-173	303	25	distribution	distribution	NOUN
faba-173	303	26	.	.	PUNCT
faba-173	304	1	this	this	PRON
faba-173	304	2	implies	imply	VERB
faba-173	304	3	that	that	SCONJ
faba-173	304	4	the	the	DET
faba-173	304	5	cost	cost	NOUN
faba-173	304	6	of	of	ADP
faba-173	304	7	the	the	DET
faba-173	304	8	audit	audit	NOUN
faba-173	304	9	has	have	AUX
faba-173	304	10	significantly	significantly	ADV
faba-173	304	11	decreased	decrease	VERB
faba-173	304	12	since	since	SCONJ
faba-173	304	13	the	the	DET
faba-173	304	14	recovery	recovery	NOUN
faba-173	304	15	from	from	ADP
faba-173	304	16	the	the	DET
faba-173	304	17	global	global	ADJ
faba-173	304	18	financial	financial	ADJ
faba-173	304	19	crisis	crisis	NOUN
faba-173	304	20	in	in	ADP
faba-173	304	21	2012	2012	NUM
faba-173	304	22	.	.	PUNCT
faba-173	305	1	however	however	ADV
faba-173	305	2	,	,	PUNCT
faba-173	305	3	the	the	DET
faba-173	305	4	development	development	NOUN
faba-173	305	5	of	of	ADP
faba-173	305	6	digital	digital	ADJ
faba-173	305	7	information	information	NOUN
faba-173	305	8	technology	technology	NOUN
faba-173	305	9	may	may	AUX
faba-173	305	10	significantly	significantly	ADV
faba-173	305	11	reduce	reduce	VERB
faba-173	305	12	the	the	DET
faba-173	305	13	cost	cost	NOUN
faba-173	305	14	of	of	ADP
faba-173	305	15	the	the	DET
faba-173	305	16	audit	audit	NOUN
faba-173	305	17	(	(	PUNCT
faba-173	305	18	roberts	robert	NOUN
faba-173	305	19	and	and	CCONJ
faba-173	305	20	kotb	kotb	NOUN
faba-173	305	21	2011	2011	NUM
faba-173	305	22	)	)	PUNCT
faba-173	305	23	and	and	CCONJ
faba-173	305	24	therefore	therefore	ADV
faba-173	305	25	,	,	PUNCT
faba-173	305	26	it	it	PRON
faba-173	305	27	appears	appear	VERB
faba-173	305	28	that	that	SCONJ
faba-173	305	29	auditors	auditor	NOUN
faba-173	305	30	and	and	CCONJ
faba-173	305	31	audit	audit	NOUN
faba-173	305	32	firms	firm	NOUN
faba-173	305	33	feel	feel	VERB
faba-173	305	34	constant	constant	ADJ
faba-173	305	35	pressure	pressure	NOUN
faba-173	305	36	from	from	ADP
faba-173	305	37	the	the	DET
faba-173	305	38	auditees	auditee	NOUN
faba-173	305	39	to	to	PART
faba-173	305	40	provide	provide	VERB
faba-173	305	41	high	high	ADJ
faba-173	305	42	-	-	PUNCT
faba-173	305	43	quality	quality	NOUN
faba-173	305	44	audits	audits	NOUN
faba-173	305	45	at	at	ADP
faba-173	305	46	reduced	reduce	VERB
faba-173	305	47	costs	cost	NOUN
faba-173	305	48	.	.	PUNCT
faba-173	306	1	darko	darko	PROPN
faba-173	306	2	dachevski	dachevski	PROPN
faba-173	306	3	and	and	CCONJ
faba-173	306	4	barry	barry	PROPN
faba-173	306	5	ackers	acker	NOUN
faba-173	306	6	/	/	SYM
faba-173	306	7	finance	finance	NOUN
faba-173	306	8	,	,	PUNCT
faba-173	306	9	accounting	accounting	NOUN
faba-173	306	10	and	and	CCONJ
faba-173	306	11	business	business	NOUN
faba-173	306	12	analysis	analysis	NOUN
faba-173	306	13	,	,	PUNCT
faba-173	306	14	volume	volume	NOUN
faba-173	306	15	6	6	NUM
faba-173	306	16	,	,	PUNCT
faba-173	306	17	issue	issue	NOUN
faba-173	306	18	1	1	NUM
faba-173	306	19	,	,	PUNCT
faba-173	306	20	2024	2024	NUM
faba-173	306	21	24	24	NUM
faba-173	306	22	bell	bell	NOUN
faba-173	306	23	et	et	PROPN
faba-173	306	24	al	al	PROPN
faba-173	306	25	.	.	PROPN
faba-173	307	1	(	(	PUNCT
faba-173	307	2	2001	2001	NUM
faba-173	307	3	)	)	PUNCT
faba-173	307	4	found	find	VERB
faba-173	307	5	that	that	SCONJ
faba-173	307	6	the	the	DET
faba-173	307	7	level	level	NOUN
faba-173	307	8	of	of	ADP
faba-173	307	9	audit	audit	NOUN
faba-173	307	10	risk	risk	NOUN
faba-173	307	11	is	be	AUX
faba-173	307	12	directly	directly	ADV
faba-173	307	13	related	relate	VERB
faba-173	307	14	to	to	ADP
faba-173	307	15	the	the	DET
faba-173	307	16	cost	cost	NOUN
faba-173	307	17	of	of	ADP
faba-173	307	18	the	the	DET
faba-173	307	19	audit	audit	NOUN
faba-173	307	20	because	because	SCONJ
faba-173	307	21	the	the	PRON
faba-173	307	22	higher	high	ADJ
faba-173	307	23	the	the	DET
faba-173	307	24	audit	audit	NOUN
faba-173	307	25	risk	risk	NOUN
faba-173	307	26	,	,	PUNCT
faba-173	307	27	the	the	DET
faba-173	307	28	bigger	big	ADJ
faba-173	307	29	scope	scope	NOUN
faba-173	307	30	of	of	ADP
faba-173	307	31	audit	audit	NOUN
faba-173	307	32	procedures	procedure	NOUN
faba-173	307	33	are	be	AUX
faba-173	307	34	necessary	necessary	ADJ
faba-173	307	35	,	,	PUNCT
faba-173	307	36	to	to	PART
faba-173	307	37	reduce	reduce	VERB
faba-173	307	38	the	the	DET
faba-173	307	39	detection	detection	NOUN
faba-173	307	40	risk	risk	NOUN
faba-173	307	41	on	on	ADP
faba-173	307	42	an	an	DET
faba-173	307	43	acceptably	acceptably	ADV
faba-173	307	44	low	low	ADJ
faba-173	307	45	level	level	NOUN
faba-173	307	46	.	.	PUNCT
faba-173	308	1	this	this	PRON
faba-173	308	2	implies	imply	VERB
faba-173	308	3	that	that	SCONJ
faba-173	308	4	auditors	auditor	NOUN
faba-173	308	5	and	and	CCONJ
faba-173	308	6	audit	audit	NOUN
faba-173	308	7	firms	firm	NOUN
faba-173	308	8	engage	engage	VERB
faba-173	308	9	more	more	ADJ
faba-173	308	10	resources	resource	NOUN
faba-173	308	11	resulting	result	VERB
faba-173	308	12	in	in	ADP
faba-173	308	13	higher	high	ADJ
faba-173	308	14	costs	cost	NOUN
faba-173	308	15	for	for	ADP
faba-173	308	16	the	the	DET
faba-173	308	17	audit	audit	NOUN
faba-173	308	18	.	.	PUNCT
faba-173	309	1	in	in	ADP
faba-173	309	2	this	this	DET
faba-173	309	3	view	view	NOUN
faba-173	309	4	,	,	PUNCT
faba-173	309	5	the	the	DET
faba-173	309	6	results	result	NOUN
faba-173	309	7	from	from	ADP
faba-173	309	8	the	the	DET
faba-173	309	9	second	second	ADJ
faba-173	309	10	survey	survey	NOUN
faba-173	309	11	question	question	NOUN
faba-173	309	12	to	to	ADP
faba-173	309	13	the	the	DET
faba-173	309	14	auditors	auditor	NOUN
faba-173	309	15	and	and	CCONJ
faba-173	309	16	audit	audit	NOUN
faba-173	309	17	firms	firm	NOUN
faba-173	309	18	in	in	ADP
faba-173	309	19	europe	europe	PROPN
faba-173	309	20	reveal	reveal	VERB
faba-173	309	21	that	that	SCONJ
faba-173	309	22	the	the	DET
faba-173	309	23	providers	provider	NOUN
faba-173	309	24	of	of	ADP
faba-173	309	25	audit	audit	NOUN
faba-173	309	26	services	service	NOUN
faba-173	309	27	in	in	ADP
faba-173	309	28	europe	europe	PROPN
faba-173	309	29	(	(	PUNCT
faba-173	309	30	auditors	auditor	NOUN
faba-173	309	31	and	and	CCONJ
faba-173	309	32	audit	audit	NOUN
faba-173	309	33	firms	firm	NOUN
faba-173	309	34	)	)	PUNCT
faba-173	309	35	intend	intend	VERB
faba-173	309	36	to	to	PART
faba-173	309	37	determine	determine	VERB
faba-173	309	38	the	the	DET
faba-173	309	39	cost	cost	NOUN
faba-173	309	40	of	of	ADP
faba-173	309	41	the	the	DET
faba-173	309	42	audit	audit	NOUN
faba-173	309	43	based	base	VERB
faba-173	309	44	on	on	ADP
faba-173	309	45	the	the	DET
faba-173	309	46	assessed	assessed	ADJ
faba-173	309	47	level	level	NOUN
faba-173	309	48	of	of	ADP
faba-173	309	49	the	the	DET
faba-173	309	50	audit	audit	NOUN
faba-173	309	51	risk	risk	NOUN
faba-173	309	52	and	and	CCONJ
faba-173	309	53	scope	scope	NOUN
faba-173	309	54	of	of	ADP
faba-173	309	55	audit	audit	NOUN
faba-173	309	56	procedures	procedure	NOUN
faba-173	309	57	.	.	PUNCT
faba-173	310	1	the	the	DET
faba-173	310	2	results	result	NOUN
faba-173	310	3	are	be	AUX
faba-173	310	4	illustrated	illustrate	VERB
faba-173	310	5	in	in	ADP
faba-173	310	6	figure	figure	NOUN
faba-173	310	7	2	2	NUM
faba-173	310	8	below	below	ADV
faba-173	310	9	.	.	PUNCT
faba-173	311	1	source	source	NOUN
faba-173	311	2	:	:	PUNCT
faba-173	311	3	author	author	NOUN
faba-173	311	4	’s	’s	PART
faba-173	311	5	own	own	ADJ
faba-173	311	6	theorising	theorising	NOUN
faba-173	311	7	.	.	PUNCT
faba-173	312	1	figure	figure	NOUN
faba-173	312	2	2	2	NUM
faba-173	312	3	.	.	PUNCT
faba-173	312	4	determining	determine	VERB
faba-173	312	5	the	the	DET
faba-173	312	6	cost	cost	NOUN
faba-173	312	7	of	of	ADP
faba-173	312	8	the	the	DET
faba-173	312	9	audit	audit	NOUN
faba-173	312	10	concerning	concern	VERB
faba-173	312	11	the	the	DET
faba-173	312	12	result	result	NOUN
faba-173	312	13	that	that	PRON
faba-173	312	14	is	be	AUX
faba-173	312	15	illustrated	illustrate	VERB
faba-173	312	16	in	in	ADP
faba-173	312	17	figure	figure	NOUN
faba-173	312	18	2	2	NUM
faba-173	312	19	above	above	ADV
faba-173	312	20	,	,	PUNCT
faba-173	312	21	95	95	NUM
faba-173	312	22	%	%	NOUN
faba-173	312	23	of	of	ADP
faba-173	312	24	the	the	DET
faba-173	312	25	respondents	respondent	NOUN
faba-173	312	26	(	(	PUNCT
faba-173	312	27	76	76	NUM
faba-173	312	28	out	out	ADP
faba-173	312	29	of	of	ADP
faba-173	312	30	the	the	DET
faba-173	312	31	total	total	NOUN
faba-173	312	32	of	of	ADP
faba-173	312	33	80	80	NUM
faba-173	312	34	received	receive	VERB
faba-173	312	35	responses	response	NOUN
faba-173	312	36	)	)	PUNCT
faba-173	312	37	intend	intend	VERB
faba-173	312	38	to	to	PART
faba-173	312	39	determine	determine	VERB
faba-173	312	40	the	the	DET
faba-173	312	41	cost	cost	NOUN
faba-173	312	42	of	of	ADP
faba-173	312	43	the	the	DET
faba-173	312	44	audit	audit	NOUN
faba-173	312	45	based	base	VERB
faba-173	312	46	on	on	ADP
faba-173	312	47	the	the	DET
faba-173	312	48	assessed	assessed	ADJ
faba-173	312	49	level	level	NOUN
faba-173	312	50	of	of	ADP
faba-173	312	51	the	the	DET
faba-173	312	52	audit	audit	NOUN
faba-173	312	53	risk	risk	NOUN
faba-173	312	54	and	and	CCONJ
faba-173	312	55	scope	scope	NOUN
faba-173	312	56	of	of	ADP
faba-173	312	57	audit	audit	NOUN
faba-173	312	58	procedures	procedure	NOUN
faba-173	312	59	,	,	PUNCT
faba-173	312	60	to	to	PART
faba-173	312	61	decrease	decrease	VERB
faba-173	312	62	the	the	DET
faba-173	312	63	detection	detection	NOUN
faba-173	312	64	risk	risk	NOUN
faba-173	312	65	on	on	ADP
faba-173	312	66	an	an	DET
faba-173	312	67	acceptably	acceptably	ADV
faba-173	312	68	low	low	ADJ
faba-173	312	69	level	level	NOUN
faba-173	312	70	.	.	PUNCT
faba-173	313	1	the	the	DET
faba-173	313	2	remaining	remain	VERB
faba-173	313	3	5	5	NUM
faba-173	313	4	%	%	NOUN
faba-173	313	5	of	of	ADP
faba-173	313	6	the	the	DET
faba-173	313	7	respondents	respondent	NOUN
faba-173	313	8	(	(	PUNCT
faba-173	313	9	4	4	NUM
faba-173	313	10	out	out	ADP
faba-173	313	11	of	of	ADP
faba-173	313	12	the	the	DET
faba-173	313	13	total	total	NOUN
faba-173	313	14	of	of	ADP
faba-173	313	15	80	80	NUM
faba-173	313	16	received	receive	VERB
faba-173	313	17	responses	response	NOUN
faba-173	313	18	)	)	PUNCT
faba-173	313	19	intend	intend	VERB
faba-173	313	20	to	to	PART
faba-173	313	21	determine	determine	VERB
faba-173	313	22	the	the	DET
faba-173	313	23	cost	cost	NOUN
faba-173	313	24	of	of	ADP
faba-173	313	25	the	the	DET
faba-173	313	26	audit	audit	NOUN
faba-173	313	27	based	base	VERB
faba-173	313	28	on	on	ADP
faba-173	313	29	the	the	DET
faba-173	313	30	scope	scope	NOUN
faba-173	313	31	of	of	ADP
faba-173	313	32	conducted	conduct	VERB
faba-173	313	33	audit	audit	NOUN
faba-173	313	34	procedures	procedure	NOUN
faba-173	313	35	.	.	PUNCT
faba-173	314	1	responding	respond	VERB
faba-173	314	2	to	to	ADP
faba-173	314	3	koh	koh	PROPN
faba-173	314	4	and	and	CCONJ
faba-173	314	5	woo	woo	PROPN
faba-173	314	6	’s	’s	PART
faba-173	314	7	(	(	PUNCT
faba-173	314	8	1998	1998	NUM
faba-173	314	9	)	)	PUNCT
faba-173	314	10	assertion	assertion	NOUN
faba-173	314	11	that	that	SCONJ
faba-173	314	12	national	national	ADJ
faba-173	314	13	authorities	authority	NOUN
faba-173	314	14	should	should	AUX
faba-173	314	15	prescribe	prescribe	VERB
faba-173	314	16	a	a	DET
faba-173	314	17	legal	legal	ADJ
faba-173	314	18	requirement	requirement	NOUN
faba-173	314	19	for	for	SCONJ
faba-173	314	20	the	the	DET
faba-173	314	21	audit	audit	NOUN
faba-173	314	22	profession	profession	NOUN
faba-173	314	23	to	to	PART
faba-173	314	24	react	react	VERB
faba-173	314	25	appropriately	appropriately	ADV
faba-173	314	26	when	when	SCONJ
faba-173	314	27	the	the	DET
faba-173	314	28	user	user	NOUN
faba-173	314	29	expectations	expectation	NOUN
faba-173	314	30	of	of	ADP
faba-173	314	31	the	the	DET
faba-173	314	32	duties	duty	NOUN
faba-173	314	33	of	of	ADP
faba-173	314	34	auditors	auditor	NOUN
faba-173	314	35	regarding	regard	VERB
faba-173	314	36	the	the	DET
faba-173	314	37	financial	financial	ADJ
faba-173	314	38	statements	statement	NOUN
faba-173	314	39	and	and	CCONJ
faba-173	314	40	the	the	DET
faba-173	314	41	real	real	ADJ
faba-173	314	42	duties	duty	NOUN
faba-173	314	43	of	of	ADP
faba-173	314	44	auditors	auditor	NOUN
faba-173	314	45	are	be	AUX
faba-173	314	46	not	not	PART
faba-173	314	47	aligned	align	VERB
faba-173	314	48	,	,	PUNCT
faba-173	314	49	we	we	PRON
faba-173	314	50	submit	submit	VERB
faba-173	314	51	that	that	SCONJ
faba-173	314	52	it	it	PRON
faba-173	314	53	is	be	AUX
faba-173	314	54	necessary	necessary	ADJ
faba-173	314	55	for	for	SCONJ
faba-173	314	56	national	national	ADJ
faba-173	314	57	and	and	CCONJ
faba-173	314	58	international	international	ADJ
faba-173	314	59	audit	audit	NOUN
faba-173	314	60	regulatory	regulatory	ADJ
faba-173	314	61	authorities	authority	NOUN
faba-173	314	62	to	to	PART
faba-173	314	63	intervene	intervene	VERB
faba-173	314	64	to	to	PART
faba-173	314	65	regulate	regulate	VERB
faba-173	314	66	the	the	DET
faba-173	314	67	level	level	NOUN
faba-173	314	68	of	of	ADP
faba-173	314	69	the	the	DET
faba-173	314	70	audit	audit	NOUN
faba-173	314	71	expectation	expectation	NOUN
faba-173	314	72	gap	gap	NOUN
faba-173	314	73	and	and	CCONJ
faba-173	314	74	protect	protect	VERB
faba-173	314	75	the	the	DET
faba-173	314	76	public	public	ADJ
faba-173	314	77	trust	trust	NOUN
faba-173	314	78	in	in	ADP
faba-173	314	79	the	the	DET
faba-173	314	80	auditors	auditor	NOUN
faba-173	314	81	’	’	PART
faba-173	314	82	work	work	NOUN
faba-173	314	83	.	.	PUNCT
faba-173	315	1	in	in	ADP
faba-173	315	2	this	this	DET
faba-173	315	3	regard	regard	NOUN
faba-173	315	4	,	,	PUNCT
faba-173	315	5	we	we	PRON
faba-173	315	6	seek	seek	VERB
faba-173	315	7	to	to	PART
faba-173	315	8	understand	understand	VERB
faba-173	315	9	the	the	DET
faba-173	315	10	influence	influence	NOUN
faba-173	315	11	of	of	ADP
faba-173	315	12	the	the	DET
faba-173	315	13	audit	audit	NOUN
faba-173	315	14	expectation	expectation	NOUN
faba-173	315	15	gap	gap	NOUN
faba-173	315	16	on	on	ADP
faba-173	315	17	the	the	DET
faba-173	315	18	cost	cost	NOUN
faba-173	315	19	of	of	ADP
faba-173	315	20	the	the	DET
faba-173	315	21	audit	audit	NOUN
faba-173	315	22	,	,	PUNCT
faba-173	315	23	as	as	ADV
faba-173	315	24	well	well	ADV
faba-173	315	25	as	as	ADP
faba-173	315	26	its	its	PRON
faba-173	315	27	impact	impact	NOUN
faba-173	315	28	.	.	PUNCT
faba-173	316	1	to	to	PART
faba-173	316	2	explore	explore	VERB
faba-173	316	3	this	this	DET
faba-173	316	4	influence	influence	NOUN
faba-173	316	5	,	,	PUNCT
faba-173	316	6	first	first	ADV
faba-173	316	7	of	of	ADP
faba-173	316	8	all	all	PRON
faba-173	316	9	we	we	PRON
faba-173	316	10	analyse	analyse	VERB
faba-173	316	11	the	the	DET
faba-173	316	12	audit	audit	NOUN
faba-173	316	13	risk	risk	NOUN
faba-173	316	14	model	model	NOUN
faba-173	316	15	.	.	PUNCT
faba-173	317	1	the	the	DET
faba-173	317	2	audit	audit	NOUN
faba-173	317	3	risk	risk	NOUN
faba-173	317	4	model	model	NOUN
faba-173	317	5	(	(	PUNCT
faba-173	317	6	referred	refer	VERB
faba-173	317	7	to	to	ADP
faba-173	317	8	below	below	ADV
faba-173	317	9	as	as	ADP
faba-173	317	10	‘	'	PUNCT
faba-173	317	11	ar	ar	NOUN
faba-173	317	12	’	'	PUNCT
faba-173	317	13	)	)	PUNCT
faba-173	317	14	represents	represent	VERB
faba-173	317	15	the	the	DET
faba-173	317	16	combination	combination	NOUN
faba-173	317	17	of	of	ADP
faba-173	317	18	the	the	DET
faba-173	317	19	risk	risk	NOUN
faba-173	317	20	from	from	ADP
faba-173	317	21	material	material	ADJ
faba-173	317	22	misstatements	misstatement	NOUN
faba-173	317	23	(	(	PUNCT
faba-173	317	24	referred	refer	VERB
faba-173	317	25	to	to	ADP
faba-173	317	26	below	below	ADV
faba-173	317	27	as	as	ADP
faba-173	317	28	‘	'	PUNCT
faba-173	317	29	rmm	rmm	NOUN
faba-173	317	30	’	'	PUNCT
faba-173	317	31	)	)	PUNCT
faba-173	317	32	and	and	CCONJ
faba-173	317	33	detection	detection	NOUN
faba-173	317	34	risk	risk	NOUN
faba-173	317	35	(	(	PUNCT
faba-173	317	36	referred	refer	VERB
faba-173	317	37	to	to	ADP
faba-173	317	38	below	below	ADV
faba-173	317	39	as	as	ADP
faba-173	317	40	‘	'	PUNCT
faba-173	317	41	dr	dr	NOUN
faba-173	317	42	’	'	PUNCT
faba-173	317	43	)	)	PUNCT
faba-173	317	44	,	,	PUNCT
faba-173	317	45	in	in	ADP
faba-173	317	46	terms	term	NOUN
faba-173	317	47	of	of	ADP
faba-173	317	48	which	which	PRON
faba-173	317	49	the	the	DET
faba-173	317	50	risk	risk	NOUN
faba-173	317	51	from	from	ADP
faba-173	317	52	material	material	ADJ
faba-173	317	53	misstatements	misstatement	NOUN
faba-173	317	54	represents	represent	VERB
faba-173	317	55	the	the	DET
faba-173	317	56	combination	combination	NOUN
faba-173	317	57	of	of	ADP
faba-173	317	58	inherent	inherent	ADJ
faba-173	317	59	risk	risk	NOUN
faba-173	317	60	(	(	PUNCT
faba-173	317	61	referred	refer	VERB
faba-173	317	62	to	to	ADP
faba-173	317	63	below	below	ADV
faba-173	317	64	as	as	ADP
faba-173	317	65	‘	'	PUNCT
faba-173	317	66	ir	ir	NOUN
faba-173	317	67	’	'	PUNCT
faba-173	317	68	)	)	PUNCT
faba-173	317	69	and	and	CCONJ
faba-173	317	70	control	control	VERB
faba-173	317	71	risk	risk	NOUN
faba-173	317	72	(	(	PUNCT
faba-173	317	73	referred	refer	VERB
faba-173	317	74	to	to	ADP
faba-173	317	75	below	below	ADV
faba-173	317	76	as	as	ADP
faba-173	317	77	‘	'	PUNCT
faba-173	317	78	cr	cr	X
faba-173	317	79	’	'	PUNCT
faba-173	317	80	)	)	PUNCT
faba-173	317	81	(	(	PUNCT
faba-173	317	82	dowling	dowle	VERB
faba-173	317	83	et	et	PROPN
faba-173	317	84	al	al	PROPN
faba-173	317	85	.	.	PROPN
faba-173	317	86	2018	2018	NUM
faba-173	317	87	;	;	PUNCT
faba-173	317	88	fontaine	fontaine	PROPN
faba-173	317	89	et	et	PROPN
faba-173	317	90	al	al	PROPN
faba-173	317	91	.	.	PROPN
faba-173	317	92	2016	2016	NUM
faba-173	317	93	;	;	PUNCT
faba-173	317	94	hakwoon	hakwoon	ADV
faba-173	317	95	et	et	PROPN
faba-173	317	96	al	al	PROPN
faba-173	317	97	.	.	PROPN
faba-173	317	98	2015	2015	NUM
faba-173	317	99	;	;	PUNCT
faba-173	317	100	knechel	knechel	PROPN
faba-173	317	101	et	et	PROPN
faba-173	317	102	al	al	PROPN
faba-173	317	103	.	.	PROPN
faba-173	317	104	2013	2013	NUM
faba-173	317	105	;	;	PUNCT
faba-173	317	106	wilson	wilson	PROPN
faba-173	317	107	et	et	PROPN
faba-173	317	108	al	al	PROPN
faba-173	317	109	.	.	PROPN
faba-173	317	110	2018	2018	NUM
faba-173	317	111	)	)	PUNCT
faba-173	317	112	.	.	PUNCT
faba-173	318	1	ar	ar	PROPN
faba-173	318	2	=	=	NOUN
faba-173	318	3	rmm	rmm	PROPN
faba-173	318	4	x	x	PROPN
faba-173	318	5	dr	dr	PROPN
faba-173	318	6	(	(	PUNCT
faba-173	318	7	5	5	NUM
faba-173	318	8	)	)	PUNCT
faba-173	318	9	where	where	SCONJ
faba-173	318	10	rmm	rmm	NOUN
faba-173	318	11	=	=	PUNCT
faba-173	318	12	ir	ir	PROPN
faba-173	318	13	x	x	PUNCT
faba-173	318	14	cr	cr	PROPN
faba-173	318	15	(	(	PUNCT
faba-173	318	16	6	6	NUM
faba-173	318	17	)	)	PUNCT
faba-173	318	18	or	or	CCONJ
faba-173	318	19	ar	ar	NOUN
faba-173	318	20	=	=	NOUN
faba-173	318	21	ir	ir	PROPN
faba-173	318	22	x	x	PUNCT
faba-173	318	23	cr	cr	PROPN
faba-173	318	24	x	x	PROPN
faba-173	318	25	dr	dr	PROPN
faba-173	318	26	(	(	PUNCT
faba-173	318	27	7	7	NUM
faba-173	318	28	)	)	PUNCT
faba-173	318	29	the	the	DET
faba-173	318	30	audit	audit	NOUN
faba-173	318	31	risk	risk	NOUN
faba-173	318	32	model	model	NOUN
faba-173	318	33	described	describe	VERB
faba-173	318	34	above	above	ADV
faba-173	318	35	illustrates	illustrate	VERB
faba-173	318	36	the	the	DET
faba-173	318	37	direct	direct	ADJ
faba-173	318	38	relationship	relationship	NOUN
faba-173	318	39	between	between	ADP
faba-173	318	40	audit	audit	NOUN
faba-173	318	41	risk	risk	NOUN
faba-173	318	42	on	on	ADP
faba-173	318	43	the	the	DET
faba-173	318	44	one	one	NUM
faba-173	318	45	hand	hand	NOUN
faba-173	318	46	,	,	PUNCT
faba-173	318	47	and	and	CCONJ
faba-173	318	48	inherent	inherent	ADJ
faba-173	318	49	,	,	PUNCT
faba-173	318	50	control	control	NOUN
faba-173	318	51	and	and	CCONJ
faba-173	318	52	detection	detection	NOUN
faba-173	318	53	risk	risk	NOUN
faba-173	318	54	on	on	ADP
faba-173	318	55	the	the	DET
faba-173	318	56	other	other	ADJ
faba-173	318	57	.	.	PUNCT
faba-173	319	1	the	the	DET
faba-173	319	2	inherent	inherent	ADJ
faba-173	319	3	risk	risk	NOUN
faba-173	319	4	in	in	ADP
faba-173	319	5	every	every	DET
faba-173	319	6	audit	audit	NOUN
faba-173	319	7	engagement	engagement	NOUN
faba-173	319	8	has	have	VERB
faba-173	319	9	a	a	DET
faba-173	319	10	given	give	VERB
faba-173	319	11	level	level	NOUN
faba-173	319	12	which	which	PRON
faba-173	319	13	auditors	auditor	NOUN
faba-173	319	14	must	must	AUX
faba-173	319	15	assess	assess	VERB
faba-173	319	16	,	,	PUNCT
faba-173	319	17	while	while	SCONJ
faba-173	319	18	the	the	DET
faba-173	319	19	control	control	NOUN
faba-173	319	20	risk	risk	NOUN
faba-173	319	21	is	be	AUX
faba-173	319	22	subject	subject	ADJ
faba-173	319	23	to	to	ADP
faba-173	319	24	the	the	DET
faba-173	319	25	auditors	auditor	NOUN
faba-173	319	26	’	’	PART
faba-173	319	27	assessment	assessment	NOUN
faba-173	319	28	based	base	VERB
faba-173	319	29	on	on	ADP
faba-173	319	30	the	the	DET
faba-173	319	31	control	control	NOUN
faba-173	319	32	environment	environment	NOUN
faba-173	319	33	of	of	ADP
faba-173	319	34	the	the	DET
faba-173	319	35	client	client	NOUN
faba-173	319	36	(	(	PUNCT
faba-173	319	37	niemi	niemi	PROPN
faba-173	319	38	et	et	PROPN
faba-173	319	39	al	al	PROPN
faba-173	319	40	.	.	PROPN
faba-173	319	41	2018	2018	NUM
faba-173	319	42	)	)	PUNCT
faba-173	319	43	.	.	PUNCT
faba-173	320	1	detection	detection	NOUN
faba-173	320	2	risk	risk	NOUN
faba-173	320	3	is	be	AUX
faba-173	320	4	the	the	DET
faba-173	320	5	only	only	ADJ
faba-173	320	6	risk	risk	NOUN
faba-173	320	7	that	that	SCONJ
faba-173	320	8	the	the	DET
faba-173	320	9	auditors	auditor	NOUN
faba-173	320	10	may	may	AUX
faba-173	320	11	influence	influence	VERB
faba-173	320	12	(	(	PUNCT
faba-173	320	13	dowling	dowle	VERB
faba-173	320	14	et	et	PROPN
faba-173	320	15	al	al	PROPN
faba-173	320	16	.	.	PROPN
faba-173	320	17	2015	2015	NUM
faba-173	320	18	;	;	PUNCT
faba-173	320	19	fontaine	fontaine	PROPN
faba-173	320	20	et	et	PROPN
faba-173	320	21	al	al	PROPN
faba-173	320	22	.	.	PROPN
faba-173	320	23	2016	2016	NUM
faba-173	320	24	;	;	PUNCT
faba-173	320	25	hakwoon	hakwoon	ADV
faba-173	320	26	et	et	PROPN
faba-173	320	27	al	al	PROPN
faba-173	320	28	.	.	PROPN
faba-173	320	29	2015	2015	NUM
faba-173	320	30	;	;	PUNCT
faba-173	320	31	knechel	knechel	PROPN
faba-173	320	32	et	et	PROPN
faba-173	320	33	al	al	PROPN
faba-173	320	34	.	.	PROPN
faba-173	320	35	2013	2013	NUM
faba-173	320	36	;	;	PUNCT
faba-173	320	37	niemi	niemi	PROPN
faba-173	320	38	et	et	PROPN
faba-173	320	39	al	al	PROPN
faba-173	320	40	.	.	PROPN
faba-173	320	41	2018	2018	NUM
faba-173	320	42	;	;	PUNCT
faba-173	320	43	wilson	wilson	PROPN
faba-173	320	44	et	et	PROPN
faba-173	320	45	al	al	PROPN
faba-173	320	46	.	.	PROPN
faba-173	320	47	2018	2018	NUM
faba-173	320	48	)	)	PUNCT
faba-173	320	49	,	,	PUNCT
faba-173	320	50	because	because	SCONJ
faba-173	320	51	auditors	auditor	NOUN
faba-173	320	52	must	must	AUX
faba-173	320	53	assess	assess	VERB
faba-173	320	54	the	the	DET
faba-173	320	55	risk	risk	NOUN
faba-173	320	56	of	of	ADP
faba-173	320	57	material	material	ADJ
faba-173	320	58	misstatements	misstatement	NOUN
faba-173	320	59	(	(	PUNCT
faba-173	320	60	jones	jones	PROPN
faba-173	320	61	2018	2018	NUM
faba-173	320	62	)	)	PUNCT
faba-173	320	63	,	,	PUNCT
faba-173	320	64	i.e.	i.e.	X
faba-173	320	65	the	the	DET
faba-173	320	66	inherent	inherent	ADJ
faba-173	320	67	and	and	CCONJ
faba-173	320	68	control	control	NOUN
faba-173	320	69	risk	risk	NOUN
faba-173	320	70	,	,	PUNCT
faba-173	320	71	when	when	SCONJ
faba-173	320	72	designing	design	VERB
faba-173	320	73	and	and	CCONJ
faba-173	320	74	conducting	conduct	VERB
faba-173	320	75	appropriate	appropriate	ADJ
faba-173	320	76	audit	audit	NOUN
faba-173	320	77	procedures	procedure	NOUN
faba-173	320	78	to	to	PART
faba-173	320	79	respond	respond	VERB
faba-173	320	80	to	to	ADP
faba-173	320	81	the	the	DET
faba-173	320	82	assessed	assessed	ADJ
faba-173	320	83	risk	risk	NOUN
faba-173	320	84	of	of	ADP
faba-173	320	85	material	material	NOUN
faba-173	320	86	misstatements	misstatement	NOUN
faba-173	320	87	.	.	PUNCT
faba-173	321	1	consequently	consequently	ADV
faba-173	321	2	,	,	PUNCT
faba-173	321	3	the	the	DET
faba-173	321	4	assessed	assessed	ADJ
faba-173	321	5	level	level	NOUN
faba-173	321	6	of	of	ADP
faba-173	321	7	risk	risk	NOUN
faba-173	321	8	from	from	ADP
faba-173	321	9	material	material	ADJ
faba-173	321	10	misstatements	misstatement	NOUN
faba-173	321	11	is	be	AUX
faba-173	321	12	directly	directly	ADV
faba-173	321	13	related	relate	VERB
faba-173	321	14	to	to	ADP
faba-173	321	15	the	the	DET
faba-173	321	16	substantive	substantive	ADJ
faba-173	321	17	audit	audit	NOUN
faba-173	321	18	procedures	procedure	NOUN
faba-173	321	19	performed	perform	VERB
faba-173	321	20	(	(	PUNCT
faba-173	321	21	antipova	antipova	PROPN
faba-173	321	22	2018	2018	NUM
faba-173	321	23	)	)	PUNCT
faba-173	321	24	.	.	PUNCT
faba-173	322	1	a	a	DET
faba-173	322	2	high	high	ADJ
faba-173	322	3	risk	risk	NOUN
faba-173	322	4	of	of	ADP
faba-173	322	5	material	material	NOUN
faba-173	322	6	misstatements	misstatement	NOUN
faba-173	322	7	requires	require	VERB
faba-173	322	8	the	the	DET
faba-173	322	9	auditors	auditor	NOUN
faba-173	322	10	to	to	PART
faba-173	322	11	conduct	conduct	VERB
faba-173	322	12	more	more	ADV
faba-173	322	13	substantive	substantive	ADJ
faba-173	322	14	audit	audit	NOUN
faba-173	322	15	procedures	procedure	NOUN
faba-173	322	16	,	,	PUNCT
faba-173	322	17	in	in	ADP
faba-173	322	18	terms	term	NOUN
faba-173	322	19	of	of	ADP
faba-173	322	20	the	the	DET
faba-173	322	21	scope	scope	NOUN
faba-173	322	22	,	,	PUNCT
faba-173	322	23	nature	nature	NOUN
faba-173	322	24	and	and	CCONJ
faba-173	322	25	extent	extent	NOUN
faba-173	322	26	,	,	PUNCT
faba-173	322	27	to	to	PART
faba-173	322	28	reduce	reduce	VERB
faba-173	322	29	the	the	DET
faba-173	322	30	audit	audit	NOUN
faba-173	322	31	risk	risk	NOUN
faba-173	322	32	to	to	ADP
faba-173	322	33	an	an	DET
faba-173	322	34	acceptably	acceptably	ADV
faba-173	322	35	low	low	ADJ
faba-173	322	36	level	level	NOUN
faba-173	322	37	(	(	PUNCT
faba-173	322	38	antipova	antipova	PROPN
faba-173	322	39	2018	2018	NUM
faba-173	322	40	;	;	PUNCT
faba-173	322	41	niemi	niemi	PROPN
faba-173	322	42	et	et	PROPN
faba-173	322	43	al	al	PROPN
faba-173	322	44	.	.	PROPN
faba-173	322	45	2018	2018	NUM
faba-173	322	46	)	)	PUNCT
faba-173	322	47	.	.	PUNCT
faba-173	323	1	the	the	DET
faba-173	323	2	detection	detection	NOUN
faba-173	323	3	risk	risk	NOUN
faba-173	323	4	is	be	AUX
faba-173	323	5	inversely	inversely	ADV
faba-173	323	6	related	relate	VERB
faba-173	323	7	to	to	ADP
faba-173	323	8	the	the	DET
faba-173	323	9	substantive	substantive	ADJ
faba-173	323	10	audit	audit	NOUN
faba-173	323	11	procedures	procedure	NOUN
faba-173	323	12	,	,	PUNCT
faba-173	323	13	since	since	SCONJ
faba-173	323	14	fewer	few	ADJ
faba-173	323	15	substantive	substantive	ADJ
faba-173	323	16	audit	audit	NOUN
faba-173	323	17	procedures	procedure	NOUN
faba-173	323	18	may	may	AUX
faba-173	323	19	increase	increase	VERB
faba-173	323	20	the	the	DET
faba-173	323	21	detection	detection	NOUN
faba-173	323	22	risk	risk	NOUN
faba-173	323	23	.	.	PUNCT
faba-173	324	1	the	the	DET
faba-173	324	2	literature	literature	NOUN
faba-173	324	3	notes	note	VERB
faba-173	324	4	that	that	SCONJ
faba-173	324	5	auditors	auditor	NOUN
faba-173	324	6	should	should	AUX
faba-173	324	7	use	use	VERB
faba-173	324	8	the	the	DET
faba-173	324	9	going	go	VERB
faba-173	324	10	concern	concern	NOUN
faba-173	324	11	assumption	assumption	NOUN
faba-173	324	12	to	to	PART
faba-173	324	13	assess	assess	VERB
faba-173	324	14	the	the	DET
faba-173	324	15	auditee	auditee	NOUN
faba-173	324	16	’s	’s	PART
faba-173	324	17	business	business	NOUN
faba-173	324	18	risk	risk	NOUN
faba-173	324	19	(	(	PUNCT
faba-173	324	20	zeman	zeman	PROPN
faba-173	324	21	and	and	CCONJ
faba-173	324	22	lentner	lentner	VERB
faba-173	324	23	2018	2018	NUM
faba-173	324	24	)	)	PUNCT
faba-173	324	25	,	,	PUNCT
faba-173	324	26	identifying	identify	VERB
faba-173	324	27	the	the	DET
faba-173	324	28	security	security	NOUN
faba-173	324	29	risks	risk	NOUN
faba-173	324	30	(	(	PUNCT
faba-173	324	31	the	the	DET
faba-173	324	32	risk	risk	NOUN
faba-173	324	33	of	of	ADP
faba-173	324	34	cyber	cyber	NOUN
faba-173	324	35	-	-	PUNCT
faba-173	324	36	attacks	attack	NOUN
faba-173	324	37	,	,	PUNCT
faba-173	324	38	web	web	NOUN
faba-173	324	39	-	-	ADJ
faba-173	324	40	sales	sales	ADJ
faba-173	324	41	risk	risk	NOUN
faba-173	324	42	,	,	PUNCT
faba-173	324	43	etc	etc	X
faba-173	324	44	.	.	X
faba-173	324	45	)	)	PUNCT
faba-173	324	46	that	that	PRON
faba-173	324	47	may	may	AUX
faba-173	324	48	reasonably	reasonably	ADV
faba-173	324	49	be	be	AUX
faba-173	324	50	expected	expect	VERB
faba-173	324	51	(	(	PUNCT
faba-173	324	52	popescu	popescu	NOUN
faba-173	324	53	and	and	CCONJ
faba-173	324	54	popescu	popescu	PROPN
faba-173	324	55	2018	2018	NUM
faba-173	324	56	)	)	PUNCT
faba-173	324	57	.	.	PUNCT
faba-173	325	1	this	this	PRON
faba-173	325	2	gives	give	VERB
faba-173	325	3	rise	rise	NOUN
faba-173	325	4	to	to	ADP
faba-173	325	5	a	a	DET
faba-173	325	6	strong	strong	ADJ
faba-173	325	7	relationship	relationship	NOUN
faba-173	325	8	between	between	ADP
faba-173	325	9	the	the	DET
faba-173	325	10	risks	risk	NOUN
faba-173	325	11	associated	associate	VERB
faba-173	325	12	with	with	ADP
faba-173	325	13	the	the	DET
faba-173	325	14	business	business	NOUN
faba-173	325	15	and	and	CCONJ
faba-173	325	16	the	the	DET
faba-173	325	17	audit	audit	NOUN
faba-173	325	18	,	,	PUNCT
faba-173	325	19	which	which	PRON
faba-173	325	20	are	be	AUX
faba-173	325	21	influenced	influence	VERB
faba-173	325	22	by	by	ADP
faba-173	325	23	inherent	inherent	ADJ
faba-173	325	24	and	and	CCONJ
faba-173	325	25	control	control	NOUN
faba-173	325	26	risks	risk	NOUN
faba-173	325	27	(	(	PUNCT
faba-173	325	28	van	van	PROPN
faba-173	325	29	buuren	buuren	PROPN
faba-173	325	30	et	et	PROPN
faba-173	325	31	al	al	PROPN
faba-173	325	32	.	.	PROPN
faba-173	325	33	2014	2014	NUM
faba-173	325	34	)	)	PUNCT
faba-173	325	35	.	.	PUNCT
faba-173	326	1	however	however	ADV
faba-173	326	2	,	,	PUNCT
faba-173	326	3	bell	bell	PROPN
faba-173	326	4	et	et	PROPN
faba-173	326	5	al	al	PROPN
faba-173	326	6	.	.	PROPN
faba-173	326	7	(	(	PUNCT
faba-173	326	8	2008	2008	NUM
faba-173	326	9	)	)	PUNCT
faba-173	326	10	,	,	PUNCT
faba-173	326	11	and	and	CCONJ
faba-173	326	12	houston	houston	PROPN
faba-173	326	13	et	et	PROPN
faba-173	326	14	al	al	PROPN
faba-173	326	15	.	.	PROPN
faba-173	326	16	(	(	PUNCT
faba-173	326	17	1999	1999	NUM
faba-173	326	18	)	)	PUNCT
faba-173	326	19	assert	assert	VERB
faba-173	326	20	that	that	DET
faba-173	326	21	audit	audit	NOUN
faba-173	326	22	risk	risk	NOUN
faba-173	326	23	is	be	AUX
faba-173	326	24	unrelated	unrelated	ADJ
faba-173	326	25	to	to	ADP
faba-173	326	26	business	business	NOUN
faba-173	326	27	risk	risk	NOUN
faba-173	326	28	,	,	PUNCT
faba-173	326	29	because	because	SCONJ
faba-173	326	30	:	:	PUNCT
faba-173	326	31	the	the	DET
faba-173	326	32	business	business	NOUN
faba-173	326	33	risk	risk	NOUN
faba-173	326	34	arises	arise	VERB
faba-173	326	35	from	from	ADP
faba-173	326	36	the	the	DET
faba-173	326	37	client	client	NOUN
faba-173	326	38	’s	’s	PART
faba-173	326	39	business	business	NOUN
faba-173	326	40	;	;	PUNCT
faba-173	326	41	the	the	DET
faba-173	326	42	audit	audit	NOUN
faba-173	326	43	risk	risk	NOUN
faba-173	326	44	is	be	AUX
faba-173	326	45	focused	focus	VERB
faba-173	326	46	on	on	ADP
faba-173	326	47	the	the	DET
faba-173	326	48	client	client	NOUN
faba-173	326	49	’s	’s	PART
faba-173	326	50	financial	financial	ADJ
faba-173	326	51	statements	statement	NOUN
faba-173	326	52	;	;	PUNCT
faba-173	326	53	and	and	CCONJ
faba-173	326	54	95	95	NUM
faba-173	326	55	%	%	NOUN
faba-173	326	56	of	of	ADP
faba-173	326	57	the	the	DET
faba-173	326	58	auditors	auditor	NOUN
faba-173	326	59	and	and	CCONJ
faba-173	326	60	audit	audit	NOUN
faba-173	326	61	firms	firm	NOUN
faba-173	326	62	in	in	ADP
faba-173	326	63	europe	europe	PROPN
faba-173	326	64	intend	intend	VERB
faba-173	326	65	to	to	PART
faba-173	326	66	determine	determine	VERB
faba-173	326	67	the	the	DET
faba-173	326	68	cost	cost	NOUN
faba-173	326	69	of	of	ADP
faba-173	326	70	the	the	DET
faba-173	326	71	audit	audit	NOUN
faba-173	326	72	based	base	VERB
faba-173	326	73	on	on	ADP
faba-173	326	74	the	the	DET
faba-173	326	75	assessed	assessed	ADJ
faba-173	326	76	level	level	NOUN
faba-173	326	77	of	of	ADP
faba-173	326	78	the	the	DET
faba-173	326	79	audit	audit	NOUN
faba-173	326	80	risk	risk	NOUN
faba-173	326	81	and	and	CCONJ
faba-173	326	82	scope	scope	NOUN
faba-173	326	83	of	of	ADP
faba-173	326	84	audit	audit	NOUN
faba-173	326	85	procedures	procedure	NOUN
faba-173	326	86	.	.	PUNCT
faba-173	327	1	darko	darko	PROPN
faba-173	327	2	dachevski	dachevski	PROPN
faba-173	327	3	and	and	CCONJ
faba-173	327	4	barry	barry	PROPN
faba-173	327	5	ackers	acker	NOUN
faba-173	327	6	/	/	SYM
faba-173	327	7	finance	finance	NOUN
faba-173	327	8	,	,	PUNCT
faba-173	327	9	accounting	accounting	NOUN
faba-173	327	10	and	and	CCONJ
faba-173	327	11	business	business	NOUN
faba-173	327	12	analysis	analysis	NOUN
faba-173	327	13	,	,	PUNCT
faba-173	327	14	volume	volume	NOUN
faba-173	327	15	6	6	NUM
faba-173	327	16	,	,	PUNCT
faba-173	327	17	issue	issue	NOUN
faba-173	327	18	1	1	NUM
faba-173	327	19	,	,	PUNCT
faba-173	327	20	2024	2024	NUM
faba-173	327	21	25	25	NUM
faba-173	327	22	the	the	DET
faba-173	327	23	audit	audit	NOUN
faba-173	327	24	risk	risk	NOUN
faba-173	327	25	only	only	ADV
faba-173	327	26	exists	exist	VERB
faba-173	327	27	in	in	ADP
faba-173	327	28	the	the	DET
faba-173	327	29	auditor	auditor	NOUN
faba-173	327	30	’s	’s	PART
faba-173	327	31	opinion	opinion	NOUN
faba-173	327	32	,	,	PUNCT
faba-173	327	33	which	which	PRON
faba-173	327	34	is	be	AUX
faba-173	327	35	expressed	express	VERB
faba-173	327	36	in	in	ADP
faba-173	327	37	the	the	DET
faba-173	327	38	independent	independent	ADJ
faba-173	327	39	auditor	auditor	NOUN
faba-173	327	40	’s	’s	PART
faba-173	327	41	report	report	NOUN
faba-173	327	42	.	.	PUNCT
faba-173	328	1	since	since	SCONJ
faba-173	328	2	audit	audit	NOUN
faba-173	328	3	risk	risk	NOUN
faba-173	328	4	relates	relate	VERB
faba-173	328	5	to	to	ADP
faba-173	328	6	the	the	DET
faba-173	328	7	audit	audit	NOUN
faba-173	328	8	of	of	ADP
faba-173	328	9	the	the	DET
faba-173	328	10	financial	financial	ADJ
faba-173	328	11	statements	statement	NOUN
faba-173	328	12	of	of	ADP
faba-173	328	13	a	a	DET
faba-173	328	14	specific	specific	ADJ
faba-173	328	15	auditee	auditee	NOUN
faba-173	328	16	,	,	PUNCT
faba-173	328	17	the	the	DET
faba-173	328	18	business	business	NOUN
faba-173	328	19	risk	risk	NOUN
faba-173	328	20	of	of	ADP
faba-173	328	21	an	an	DET
faba-173	328	22	auditee	auditee	NOUN
faba-173	328	23	influences	influence	VERB
faba-173	328	24	the	the	DET
faba-173	328	25	risk	risk	NOUN
faba-173	328	26	of	of	ADP
faba-173	328	27	material	material	ADJ
faba-173	328	28	misstatements	misstatement	NOUN
faba-173	328	29	(	(	PUNCT
faba-173	328	30	robson	robson	NOUN
faba-173	328	31	et	et	PROPN
faba-173	328	32	al	al	PROPN
faba-173	328	33	.	.	PROPN
faba-173	328	34	2007	2007	NUM
faba-173	328	35	)	)	PUNCT
faba-173	328	36	.	.	PUNCT
faba-173	329	1	this	this	PRON
faba-173	329	2	especially	especially	ADV
faba-173	329	3	applies	apply	VERB
faba-173	329	4	when	when	SCONJ
faba-173	329	5	the	the	DET
faba-173	329	6	identified	identify	VERB
faba-173	329	7	business	business	NOUN
faba-173	329	8	risks	risk	NOUN
faba-173	329	9	are	be	AUX
faba-173	329	10	so	so	ADV
faba-173	329	11	significant	significant	ADJ
faba-173	329	12	that	that	SCONJ
faba-173	329	13	they	they	PRON
faba-173	329	14	could	could	AUX
faba-173	329	15	materially	materially	ADV
faba-173	329	16	influence	influence	VERB
faba-173	329	17	the	the	DET
faba-173	329	18	going	go	VERB
faba-173	329	19	concern	concern	NOUN
faba-173	329	20	assumption	assumption	NOUN
faba-173	329	21	applied	apply	VERB
faba-173	329	22	during	during	ADP
faba-173	329	23	the	the	DET
faba-173	329	24	audit	audit	NOUN
faba-173	329	25	of	of	ADP
faba-173	329	26	the	the	DET
faba-173	329	27	client	client	NOUN
faba-173	329	28	’s	’s	PART
faba-173	329	29	financial	financial	ADJ
faba-173	329	30	statement	statement	NOUN
faba-173	329	31	(	(	PUNCT
faba-173	329	32	zeman	zeman	PROPN
faba-173	329	33	and	and	CCONJ
faba-173	329	34	lentner	lentner	VERB
faba-173	329	35	2018	2018	NUM
faba-173	329	36	)	)	PUNCT
faba-173	329	37	.	.	PUNCT
faba-173	330	1	since	since	SCONJ
faba-173	330	2	the	the	DET
faba-173	330	3	audit	audit	NOUN
faba-173	330	4	risk	risk	NOUN
faba-173	330	5	is	be	AUX
faba-173	330	6	higher	high	ADJ
faba-173	330	7	during	during	ADP
faba-173	330	8	periods	period	NOUN
faba-173	330	9	of	of	ADP
faba-173	330	10	economic	economic	ADJ
faba-173	330	11	instability	instability	NOUN
faba-173	330	12	and	and	CCONJ
faba-173	330	13	lower	low	ADJ
faba-173	330	14	during	during	ADP
faba-173	330	15	economic	economic	ADJ
faba-173	330	16	stability	stability	NOUN
faba-173	330	17	,	,	PUNCT
faba-173	330	18	the	the	DET
faba-173	330	19	public	public	ADJ
faba-173	330	20	expectations	expectation	NOUN
faba-173	330	21	of	of	ADP
faba-173	330	22	the	the	DET
faba-173	330	23	audit	audit	NOUN
faba-173	330	24	tend	tend	VERB
faba-173	330	25	to	to	PART
faba-173	330	26	be	be	AUX
faba-173	330	27	greater	great	ADJ
faba-173	330	28	during	during	ADP
faba-173	330	29	periods	period	NOUN
faba-173	330	30	of	of	ADP
faba-173	330	31	economic	economic	ADJ
faba-173	330	32	instability	instability	NOUN
faba-173	330	33	.	.	PUNCT
faba-173	331	1	consequently	consequently	ADV
faba-173	331	2	,	,	PUNCT
faba-173	331	3	the	the	DET
faba-173	331	4	resultant	resultant	NOUN
faba-173	331	5	cost	cost	NOUN
faba-173	331	6	of	of	ADP
faba-173	331	7	the	the	DET
faba-173	331	8	audit	audit	NOUN
faba-173	331	9	tends	tend	VERB
faba-173	331	10	to	to	PART
faba-173	331	11	be	be	AUX
faba-173	331	12	higher	high	ADJ
faba-173	331	13	during	during	ADP
faba-173	331	14	economic	economic	ADJ
faba-173	331	15	instability	instability	NOUN
faba-173	331	16	and	and	CCONJ
faba-173	331	17	lower	low	ADJ
faba-173	331	18	during	during	ADP
faba-173	331	19	economic	economic	ADJ
faba-173	331	20	stability	stability	NOUN
faba-173	331	21	,	,	PUNCT
faba-173	331	22	contributing	contribute	VERB
faba-173	331	23	to	to	ADP
faba-173	331	24	an	an	DET
faba-173	331	25	increase	increase	NOUN
faba-173	331	26	in	in	ADP
faba-173	331	27	the	the	DET
faba-173	331	28	cost	cost	NOUN
faba-173	331	29	of	of	ADP
faba-173	331	30	the	the	DET
faba-173	331	31	audit	audit	NOUN
faba-173	331	32	during	during	ADP
faba-173	331	33	vulnerable	vulnerable	ADJ
faba-173	331	34	economic	economic	ADJ
faba-173	331	35	periods	period	NOUN
faba-173	331	36	.	.	PUNCT
faba-173	332	1	table	table	NOUN
faba-173	332	2	7	7	NUM
faba-173	332	3	above	above	ADV
faba-173	332	4	confirms	confirm	VERB
faba-173	332	5	the	the	DET
faba-173	332	6	assertion	assertion	NOUN
faba-173	332	7	that	that	SCONJ
faba-173	332	8	lower	low	ADJ
faba-173	332	9	audit	audit	NOUN
faba-173	332	10	costs	cost	NOUN
faba-173	332	11	are	be	AUX
faba-173	332	12	associated	associate	VERB
faba-173	332	13	with	with	ADP
faba-173	332	14	periods	period	NOUN
faba-173	332	15	of	of	ADP
faba-173	332	16	economic	economic	ADJ
faba-173	332	17	stability	stability	NOUN
faba-173	332	18	.	.	PUNCT
faba-173	333	1	illustrating	illustrate	VERB
faba-173	333	2	the	the	DET
faba-173	333	3	inverse	inverse	NOUN
faba-173	333	4	simple	simple	ADJ
faba-173	333	5	linear	linear	ADJ
faba-173	333	6	correlation	correlation	NOUN
faba-173	333	7	between	between	ADP
faba-173	333	8	the	the	DET
faba-173	333	9	cost	cost	NOUN
faba-173	333	10	of	of	ADP
faba-173	333	11	the	the	DET
faba-173	333	12	audit	audit	NOUN
faba-173	333	13	and	and	CCONJ
faba-173	333	14	economic	economic	ADJ
faba-173	333	15	conditions	condition	NOUN
faba-173	333	16	,	,	PUNCT
faba-173	333	17	table	table	NOUN
faba-173	333	18	7	7	NUM
faba-173	333	19	shows	show	VERB
faba-173	333	20	the	the	DET
faba-173	333	21	inverse	inverse	NOUN
faba-173	333	22	relationship	relationship	NOUN
faba-173	333	23	between	between	ADP
faba-173	333	24	the	the	DET
faba-173	333	25	cost	cost	NOUN
faba-173	333	26	of	of	ADP
faba-173	333	27	the	the	DET
faba-173	333	28	audit	audit	NOUN
faba-173	333	29	and	and	CCONJ
faba-173	333	30	the	the	DET
faba-173	333	31	prevailing	prevail	VERB
faba-173	333	32	economic	economic	ADJ
faba-173	333	33	conditions	condition	NOUN
faba-173	333	34	.	.	PUNCT
faba-173	334	1	in	in	ADP
faba-173	334	2	addition	addition	NOUN
faba-173	334	3	,	,	PUNCT
faba-173	334	4	figure	figure	NOUN
faba-173	334	5	2	2	NUM
faba-173	334	6	above	above	ADV
faba-173	334	7	,	,	PUNCT
faba-173	334	8	proffers	proffer	VERB
faba-173	334	9	an	an	DET
faba-173	334	10	explanation	explanation	NOUN
faba-173	334	11	for	for	ADP
faba-173	334	12	the	the	DET
faba-173	334	13	relationship	relationship	NOUN
faba-173	334	14	between	between	ADP
faba-173	334	15	the	the	DET
faba-173	334	16	cost	cost	NOUN
faba-173	334	17	of	of	ADP
faba-173	334	18	the	the	DET
faba-173	334	19	audit	audit	NOUN
faba-173	334	20	and	and	CCONJ
faba-173	334	21	the	the	DET
faba-173	334	22	prevailing	prevail	VERB
faba-173	334	23	economic	economic	ADJ
faba-173	334	24	conditions	condition	NOUN
faba-173	334	25	,	,	PUNCT
faba-173	334	26	with	with	ADP
faba-173	334	27	the	the	DET
faba-173	334	28	audit	audit	NOUN
faba-173	334	29	risk	risk	NOUN
faba-173	334	30	being	be	AUX
faba-173	334	31	higher	high	ADJ
faba-173	334	32	under	under	ADP
faba-173	334	33	vulnerable	vulnerable	ADJ
faba-173	334	34	economic	economic	ADJ
faba-173	334	35	conditions	condition	NOUN
faba-173	334	36	.	.	PUNCT
faba-173	335	1	this	this	DET
faba-173	335	2	increased	increase	VERB
faba-173	335	3	audit	audit	NOUN
faba-173	335	4	risk	risk	NOUN
faba-173	335	5	requires	require	VERB
faba-173	335	6	auditors	auditor	NOUN
faba-173	335	7	to	to	PART
faba-173	335	8	conduct	conduct	VERB
faba-173	335	9	more	more	ADV
faba-173	335	10	expansive	expansive	ADJ
faba-173	335	11	audit	audit	NOUN
faba-173	335	12	procedures	procedure	NOUN
faba-173	335	13	to	to	PART
faba-173	335	14	reduce	reduce	VERB
faba-173	335	15	the	the	DET
faba-173	335	16	risk	risk	NOUN
faba-173	335	17	to	to	ADP
faba-173	335	18	an	an	DET
faba-173	335	19	acceptably	acceptably	ADV
faba-173	335	20	low	low	ADJ
faba-173	335	21	level	level	NOUN
faba-173	335	22	,	,	PUNCT
faba-173	335	23	increasing	increase	VERB
faba-173	335	24	the	the	DET
faba-173	335	25	cost	cost	NOUN
faba-173	335	26	of	of	ADP
faba-173	335	27	the	the	DET
faba-173	335	28	audit	audit	NOUN
faba-173	335	29	during	during	ADP
faba-173	335	30	unstable	unstable	ADJ
faba-173	335	31	economic	economic	ADJ
faba-173	335	32	periods	period	NOUN
faba-173	335	33	(	(	PUNCT
faba-173	335	34	dachevski	dachevski	ADJ
faba-173	335	35	and	and	CCONJ
faba-173	335	36	ackers	acker	NOUN
faba-173	335	37	2022	2022	NUM
faba-173	335	38	)	)	PUNCT
faba-173	335	39	.	.	PUNCT
faba-173	336	1	conversely	conversely	ADV
faba-173	336	2	,	,	PUNCT
faba-173	336	3	under	under	ADP
faba-173	336	4	stable	stable	ADJ
faba-173	336	5	economic	economic	ADJ
faba-173	336	6	conditions	condition	NOUN
faba-173	336	7	,	,	PUNCT
faba-173	336	8	the	the	DET
faba-173	336	9	opposite	opposite	ADJ
faba-173	336	10	applies	apply	VERB
faba-173	336	11	(	(	PUNCT
faba-173	336	12	dachevski	dachevski	ADJ
faba-173	336	13	and	and	CCONJ
faba-173	336	14	ackers	acker	NOUN
faba-173	336	15	2022	2022	NUM
faba-173	336	16	)	)	PUNCT
faba-173	336	17	,	,	PUNCT
faba-173	336	18	due	due	ADP
faba-173	336	19	to	to	ADP
faba-173	336	20	the	the	DET
faba-173	336	21	lower	low	ADJ
faba-173	336	22	audit	audit	NOUN
faba-173	336	23	risk	risk	NOUN
faba-173	336	24	.	.	PUNCT
faba-173	337	1	as	as	SCONJ
faba-173	337	2	illustrated	illustrate	VERB
faba-173	337	3	in	in	ADP
faba-173	337	4	table	table	NOUN
faba-173	337	5	8	8	NUM
faba-173	337	6	below	below	ADV
faba-173	337	7	,	,	PUNCT
faba-173	337	8	the	the	DET
faba-173	337	9	results	result	NOUN
faba-173	337	10	from	from	ADP
faba-173	337	11	the	the	DET
faba-173	337	12	third	third	ADJ
faba-173	337	13	survey	survey	NOUN
faba-173	337	14	question	question	NOUN
faba-173	337	15	to	to	ADP
faba-173	337	16	the	the	DET
faba-173	337	17	auditors	auditor	NOUN
faba-173	337	18	and	and	CCONJ
faba-173	337	19	audit	audit	NOUN
faba-173	337	20	firms	firm	NOUN
faba-173	337	21	in	in	ADP
faba-173	337	22	europe	europe	PROPN
faba-173	337	23	confirmed	confirm	VERB
faba-173	337	24	the	the	DET
faba-173	337	25	assertion	assertion	NOUN
faba-173	337	26	that	that	SCONJ
faba-173	337	27	european	european	ADJ
faba-173	337	28	audit	audit	NOUN
faba-173	337	29	firms	firm	NOUN
faba-173	337	30	provide	provide	VERB
faba-173	337	31	both	both	DET
faba-173	337	32	assurance	assurance	NOUN
faba-173	337	33	and	and	CCONJ
faba-173	337	34	nonassurance	nonassurance	NOUN
faba-173	337	35	services	service	NOUN
faba-173	337	36	,	,	PUNCT
faba-173	337	37	which	which	PRON
faba-173	337	38	may	may	AUX
faba-173	337	39	increase	increase	VERB
faba-173	337	40	the	the	DET
faba-173	337	41	audit	audit	NOUN
faba-173	337	42	expectation	expectation	NOUN
faba-173	337	43	gap	gap	NOUN
faba-173	337	44	under	under	ADP
faba-173	337	45	stable	stable	ADJ
faba-173	337	46	economic	economic	ADJ
faba-173	337	47	conditions	condition	NOUN
faba-173	337	48	(	(	PUNCT
faba-173	337	49	dachevski	dachevski	ADJ
faba-173	337	50	and	and	CCONJ
faba-173	337	51	ackers	acker	NOUN
faba-173	337	52	2022	2022	NUM
faba-173	337	53	)	)	PUNCT
faba-173	337	54	.	.	PUNCT
faba-173	338	1	this	this	PRON
faba-173	338	2	is	be	AUX
faba-173	338	3	because	because	SCONJ
faba-173	338	4	of	of	ADP
faba-173	338	5	the	the	DET
faba-173	338	6	perception	perception	NOUN
faba-173	338	7	that	that	SCONJ
faba-173	338	8	non	non	ADJ
faba-173	338	9	-	-	ADJ
faba-173	338	10	audit	audit	ADJ
faba-173	338	11	services	service	NOUN
faba-173	338	12	of	of	ADP
faba-173	338	13	auditors	auditor	NOUN
faba-173	338	14	provide	provide	VERB
faba-173	338	15	the	the	DET
faba-173	338	16	users	user	NOUN
faba-173	338	17	with	with	ADP
faba-173	338	18	‘	'	PUNCT
faba-173	338	19	additional	additional	ADJ
faba-173	338	20	’	'	PUNCT
faba-173	338	21	value	value	NOUN
faba-173	338	22	,	,	PUNCT
faba-173	338	23	which	which	PRON
faba-173	338	24	although	although	SCONJ
faba-173	338	25	not	not	PART
faba-173	338	26	attested	attest	VERB
faba-173	338	27	,	,	PUNCT
faba-173	338	28	may	may	AUX
faba-173	338	29	be	be	AUX
faba-173	338	30	considered	consider	VERB
faba-173	338	31	as	as	ADP
faba-173	338	32	‘	'	PUNCT
faba-173	338	33	trustworthy	trustworthy	ADJ
faba-173	338	34	’	'	PUNCT
faba-173	338	35	by	by	ADP
faba-173	338	36	various	various	ADJ
faba-173	338	37	stakeholders	stakeholder	NOUN
faba-173	338	38	(	(	PUNCT
faba-173	338	39	investors	investor	NOUN
faba-173	338	40	,	,	PUNCT
faba-173	338	41	creditors	creditor	NOUN
faba-173	338	42	,	,	PUNCT
faba-173	338	43	etc	etc	X
faba-173	338	44	.	.	X
faba-173	338	45	)	)	PUNCT
faba-173	338	46	for	for	ADP
faba-173	338	47	decision	decision	NOUN
faba-173	338	48	making	making	NOUN
faba-173	338	49	.	.	PUNCT
faba-173	339	1	this	this	PRON
faba-173	339	2	creates	create	VERB
faba-173	339	3	additional	additional	ADJ
faba-173	339	4	confusion	confusion	NOUN
faba-173	339	5	in	in	ADP
faba-173	339	6	the	the	DET
faba-173	339	7	public	public	NOUN
faba-173	339	8	regarding	regard	VERB
faba-173	339	9	the	the	DET
faba-173	339	10	actual	actual	ADJ
faba-173	339	11	aim	aim	NOUN
faba-173	339	12	and	and	CCONJ
faba-173	339	13	purpose	purpose	NOUN
faba-173	339	14	of	of	ADP
faba-173	339	15	the	the	DET
faba-173	339	16	external	external	ADJ
faba-173	339	17	audit	audit	NOUN
faba-173	339	18	.	.	PUNCT
faba-173	340	1	table	table	NOUN
faba-173	340	2	8	8	NUM
faba-173	340	3	.	.	PUNCT
faba-173	341	1	audit	audit	NOUN
faba-173	341	2	and	and	CCONJ
faba-173	341	3	non	non	ADJ
faba-173	341	4	-	-	ADJ
faba-173	341	5	audit	audit	ADJ
faba-173	341	6	services	service	NOUN
faba-173	341	7	of	of	ADP
faba-173	341	8	the	the	DET
faba-173	341	9	audit	audit	NOUN
faba-173	341	10	firms	firm	NOUN
faba-173	341	11	in	in	ADP
faba-173	341	12	europe	europe	PROPN
faba-173	341	13	audit	audit	NOUN
faba-173	341	14	firms	firm	NOUN
faba-173	341	15	in	in	ADP
faba-173	341	16	europe	europe	PROPN
faba-173	341	17	provide	provide	VERB
faba-173	341	18	audit	audit	NOUN
faba-173	341	19	and	and	CCONJ
faba-173	341	20	non	non	ADJ
faba-173	341	21	-	-	ADJ
faba-173	341	22	audit	audit	ADJ
faba-173	341	23	services	service	NOUN
faba-173	341	24	.	.	PUNCT
faba-173	342	1	frequency	frequency	NOUN
faba-173	342	2	of	of	ADP
faba-173	342	3	received	receive	VERB
faba-173	342	4	responses	response	NOUN
faba-173	342	5	percentage	percentage	NOUN
faba-173	342	6	of	of	ADP
faba-173	342	7	the	the	DET
faba-173	342	8	received	receive	VERB
faba-173	342	9	responses	response	NOUN
faba-173	342	10	yes	yes	ADP
faba-173	342	11	65	65	NUM
faba-173	342	12	81	81	NUM
faba-173	342	13	%	%	NOUN
faba-173	342	14	no	no	DET
faba-173	342	15	15	15	NUM
faba-173	342	16	19	19	NUM
faba-173	342	17	%	%	NOUN
faba-173	342	18	total	total	NOUN
faba-173	342	19	80	80	NUM
faba-173	342	20	100	100	NUM
faba-173	342	21	%	%	NOUN
faba-173	342	22	source	source	NOUN
faba-173	342	23	:	:	PUNCT
faba-173	342	24	authors	author	NOUN
faba-173	342	25	’	'	PUNCT
faba-173	342	26	own	own	ADJ
faba-173	342	27	theorising	theorising	NOUN
faba-173	342	28	.	.	PUNCT
faba-173	343	1	triangulation	triangulation	NOUN
faba-173	343	2	of	of	ADP
faba-173	343	3	all	all	DET
faba-173	343	4	study	study	NOUN
faba-173	343	5	results	result	NOUN
faba-173	343	6	are	be	AUX
faba-173	343	7	summarized	summarize	VERB
faba-173	343	8	in	in	ADP
faba-173	343	9	figure	figure	NOUN
faba-173	343	10	3	3	NUM
faba-173	343	11	below	below	ADV
faba-173	343	12	.	.	PUNCT
faba-173	344	1	source	source	NOUN
faba-173	344	2	:	:	PUNCT
faba-173	344	3	authors	author	NOUN
faba-173	344	4	’	'	PUNCT
faba-173	344	5	own	own	ADJ
faba-173	344	6	theorising	theorising	NOUN
faba-173	344	7	.	.	PUNCT
faba-173	345	1	figure	figure	NOUN
faba-173	345	2	3	3	NUM
faba-173	345	3	.	.	PUNCT
faba-173	345	4	triangulation	triangulation	NOUN
faba-173	345	5	of	of	ADP
faba-173	345	6	all	all	DET
faba-173	345	7	study	study	NOUN
faba-173	345	8	results	result	VERB
faba-173	345	9	the	the	DET
faba-173	345	10	guiding	guide	VERB
faba-173	345	11	reasons	reason	NOUN
faba-173	345	12	of	of	ADP
faba-173	345	13	the	the	DET
faba-173	345	14	pies	pie	NOUN
faba-173	345	15	in	in	ADP
faba-173	345	16	europe	europe	PROPN
faba-173	345	17	to	to	PART
faba-173	345	18	make	make	VERB
faba-173	345	19	a	a	DET
faba-173	345	20	particular	particular	ADJ
faba-173	345	21	selection	selection	NOUN
faba-173	345	22	decision	decision	NOUN
faba-173	345	23	reflect	reflect	VERB
faba-173	345	24	their	their	PRON
faba-173	345	25	expectations	expectation	NOUN
faba-173	345	26	from	from	ADP
faba-173	345	27	the	the	DET
faba-173	345	28	external	external	ADJ
faba-173	345	29	audit	audit	NOUN
faba-173	345	30	function	function	NOUN
faba-173	345	31	.	.	PUNCT
faba-173	346	1	the	the	DET
faba-173	346	2	selection	selection	NOUN
faba-173	346	3	criteria	criterion	NOUN
faba-173	346	4	for	for	ADP
faba-173	346	5	external	external	ADJ
faba-173	346	6	auditors	auditor	NOUN
faba-173	346	7	depend	depend	VERB
faba-173	346	8	on	on	ADP
faba-173	346	9	the	the	DET
faba-173	346	10	expectations	expectation	NOUN
faba-173	346	11	that	that	PRON
faba-173	346	12	pies	pie	NOUN
faba-173	346	13	in	in	ADP
faba-173	346	14	europe	europe	PROPN
faba-173	346	15	have	have	VERB
faba-173	346	16	from	from	ADP
faba-173	346	17	the	the	DET
faba-173	346	18	external	external	ADJ
faba-173	346	19	audit	audit	NOUN
faba-173	346	20	.	.	PUNCT
faba-173	347	1	however	however	ADV
faba-173	347	2	,	,	PUNCT
faba-173	347	3	the	the	DET
faba-173	347	4	cost	cost	NOUN
faba-173	347	5	of	of	ADP
faba-173	347	6	the	the	DET
faba-173	347	7	audit	audit	NOUN
faba-173	347	8	prevails	prevail	VERB
faba-173	347	9	when	when	SCONJ
faba-173	347	10	selecting	select	VERB
faba-173	347	11	the	the	DET
faba-173	347	12	auditors	auditor	NOUN
faba-173	347	13	/	/	SYM
faba-173	347	14	audit	audit	NOUN
faba-173	347	15	firms	firm	NOUN
faba-173	347	16	.	.	PUNCT
faba-173	348	1	pies	pie	NOUN
faba-173	348	2	in	in	ADP
faba-173	348	3	europe	europe	PROPN
faba-173	348	4	prefer	prefer	VERB
faba-173	348	5	international	international	ADJ
faba-173	348	6	networks	network	NOUN
faba-173	348	7	rather	rather	ADV
faba-173	348	8	than	than	ADP
faba-173	348	9	local	local	ADJ
faba-173	348	10	audit	audit	NOUN
faba-173	348	11	firms	firm	NOUN
faba-173	348	12	,	,	PUNCT
faba-173	348	13	because	because	SCONJ
faba-173	348	14	of	of	ADP
faba-173	348	15	the	the	DET
faba-173	348	16	perception	perception	NOUN
faba-173	348	17	that	that	SCONJ
faba-173	348	18	international	international	ADJ
faba-173	348	19	networks	network	NOUN
faba-173	348	20	deliver	deliver	VERB
faba-173	348	21	better	well	ADJ
faba-173	348	22	audit	audit	NOUN
faba-173	348	23	quality	quality	NOUN
faba-173	348	24	than	than	ADP
faba-173	348	25	local	local	ADJ
faba-173	348	26	audit	audit	NOUN
faba-173	348	27	firms	firm	NOUN
faba-173	348	28	,	,	PUNCT
faba-173	348	29	and/or	and/or	CCONJ
faba-173	348	30	because	because	SCONJ
faba-173	348	31	the	the	DET
faba-173	348	32	sector	sector	NOUN
faba-173	348	33	regulators	regulator	NOUN
faba-173	348	34	(	(	PUNCT
faba-173	348	35	central	central	ADJ
faba-173	348	36	/	/	SYM
faba-173	348	37	national	national	ADJ
faba-173	348	38	banks	bank	NOUN
faba-173	348	39	,	,	PUNCT
faba-173	348	40	insurance	insurance	NOUN
faba-173	348	41	regulators	regulator	NOUN
faba-173	348	42	,	,	PUNCT
faba-173	348	43	security	security	NOUN
faba-173	348	44	and	and	CCONJ
faba-173	348	45	exchange	exchange	NOUN
faba-173	348	46	commissions	commission	NOUN
faba-173	348	47	/	/	SYM
faba-173	348	48	agencies	agency	NOUN
faba-173	348	49	)	)	PUNCT
faba-173	348	50	oblige	oblige	VERB
faba-173	348	51	them	they	PRON
faba-173	348	52	to	to	PART
faba-173	348	53	engage	engage	VERB
faba-173	348	54	international	international	ADJ
faba-173	348	55	networks	network	NOUN
faba-173	348	56	,	,	PUNCT
faba-173	348	57	to	to	PART
faba-173	348	58	preserve	preserve	VERB
faba-173	348	59	audit	audit	NOUN
faba-173	348	60	quality	quality	NOUN
faba-173	348	61	.	.	PUNCT
faba-173	349	1	the	the	DET
faba-173	349	2	cost	cost	NOUN
faba-173	349	3	of	of	ADP
faba-173	349	4	the	the	DET
faba-173	349	5	audit	audit	NOUN
faba-173	349	6	has	have	AUX
faba-173	349	7	decreased	decrease	VERB
faba-173	349	8	since	since	SCONJ
faba-173	349	9	the	the	DET
faba-173	349	10	recovery	recovery	NOUN
faba-173	349	11	from	from	ADP
faba-173	349	12	the	the	DET
faba-173	349	13	global	global	ADJ
faba-173	349	14	economic	economic	ADJ
faba-173	349	15	recession	recession	NOUN
faba-173	349	16	in	in	ADP
faba-173	349	17	2012	2012	NUM
faba-173	349	18	.	.	PUNCT
faba-173	349	19	.	.	PUNCT
faba-173	350	1	darko	darko	PROPN
faba-173	350	2	dachevski	dachevski	PROPN
faba-173	350	3	and	and	CCONJ
faba-173	350	4	barry	barry	PROPN
faba-173	350	5	ackers	acker	NOUN
faba-173	350	6	/	/	SYM
faba-173	350	7	finance	finance	NOUN
faba-173	350	8	,	,	PUNCT
faba-173	350	9	accounting	accounting	NOUN
faba-173	350	10	and	and	CCONJ
faba-173	350	11	business	business	NOUN
faba-173	350	12	analysis	analysis	NOUN
faba-173	350	13	,	,	PUNCT
faba-173	350	14	volume	volume	NOUN
faba-173	350	15	6	6	NUM
faba-173	350	16	,	,	PUNCT
faba-173	350	17	issue	issue	NOUN
faba-173	350	18	1	1	NUM
faba-173	350	19	,	,	PUNCT
faba-173	350	20	2024	2024	NUM
faba-173	350	21	26	26	NUM
faba-173	350	22	source	source	NOUN
faba-173	350	23	:	:	PUNCT
faba-173	350	24	authors	author	NOUN
faba-173	350	25	’	'	PUNCT
faba-173	350	26	own	own	ADJ
faba-173	350	27	theorising	theorising	NOUN
faba-173	350	28	.	.	PUNCT
faba-173	351	1	figure	figure	NOUN
faba-173	351	2	3	3	NUM
faba-173	351	3	.	.	PUNCT
faba-173	352	1	triangulation	triangulation	NOUN
faba-173	352	2	of	of	ADP
faba-173	352	3	all	all	DET
faba-173	352	4	study	study	NOUN
faba-173	352	5	results	result	NOUN
faba-173	352	6	(	(	PUNCT
faba-173	352	7	continued	continue	VERB
faba-173	352	8	)	)	PUNCT
faba-173	352	9	in	in	ADP
faba-173	352	10	summary	summary	NOUN
faba-173	352	11	,	,	PUNCT
faba-173	352	12	the	the	DET
faba-173	352	13	literature	literature	NOUN
faba-173	352	14	reviewed	review	VERB
faba-173	352	15	,	,	PUNCT
faba-173	352	16	survey	survey	NOUN
faba-173	352	17	and	and	CCONJ
faba-173	352	18	semi	semi	ADJ
faba-173	352	19	-	-	ADJ
faba-173	352	20	structured	structured	ADJ
faba-173	352	21	interview	interview	NOUN
faba-173	352	22	observations	observation	NOUN
faba-173	352	23	confirm	confirm	VERB
faba-173	352	24	the	the	DET
faba-173	352	25	assertion	assertion	NOUN
faba-173	352	26	that	that	SCONJ
faba-173	352	27	the	the	DET
faba-173	352	28	cost	cost	NOUN
faba-173	352	29	of	of	ADP
faba-173	352	30	the	the	DET
faba-173	352	31	audit	audit	NOUN
faba-173	352	32	appears	appear	VERB
faba-173	352	33	to	to	PART
faba-173	352	34	be	be	AUX
faba-173	352	35	directly	directly	ADV
faba-173	352	36	related	relate	VERB
faba-173	352	37	to	to	ADP
faba-173	352	38	the	the	DET
faba-173	352	39	audit	audit	NOUN
faba-173	352	40	risk	risk	NOUN
faba-173	352	41	,	,	PUNCT
faba-173	352	42	and	and	CCONJ
faba-173	352	43	accordingly	accordingly	ADV
faba-173	352	44	to	to	ADP
faba-173	352	45	the	the	DET
faba-173	352	46	required	require	VERB
faba-173	352	47	scope	scope	NOUN
faba-173	352	48	of	of	ADP
faba-173	352	49	audit	audit	NOUN
faba-173	352	50	procedures	procedure	NOUN
faba-173	352	51	.	.	PUNCT
faba-173	353	1	thus	thus	ADV
faba-173	353	2	,	,	PUNCT
faba-173	353	3	the	the	PRON
faba-173	353	4	higher	high	ADJ
faba-173	353	5	the	the	DET
faba-173	353	6	audit	audit	NOUN
faba-173	353	7	risk	risk	NOUN
faba-173	353	8	,	,	PUNCT
faba-173	353	9	the	the	PRON
faba-173	353	10	greater	great	ADJ
faba-173	353	11	the	the	DET
faba-173	353	12	scope	scope	NOUN
faba-173	353	13	of	of	ADP
faba-173	353	14	audit	audit	NOUN
faba-173	353	15	procedures	procedure	NOUN
faba-173	353	16	that	that	PRON
faba-173	353	17	the	the	DET
faba-173	353	18	auditors	auditor	NOUN
faba-173	353	19	must	must	AUX
faba-173	353	20	conduct	conduct	VERB
faba-173	353	21	to	to	PART
faba-173	353	22	reduce	reduce	VERB
faba-173	353	23	this	this	DET
faba-173	353	24	risk	risk	NOUN
faba-173	353	25	to	to	ADP
faba-173	353	26	an	an	DET
faba-173	353	27	acceptably	acceptably	ADV
faba-173	353	28	low	low	ADJ
faba-173	353	29	level	level	NOUN
faba-173	353	30	.	.	PUNCT
faba-173	354	1	furthermore	furthermore	ADV
faba-173	354	2	,	,	PUNCT
faba-173	354	3	the	the	DET
faba-173	354	4	expectations	expectation	NOUN
faba-173	354	5	of	of	ADP
faba-173	354	6	the	the	DET
faba-173	354	7	pies	pie	NOUN
faba-173	354	8	concerning	concern	VERB
faba-173	354	9	the	the	DET
faba-173	354	10	financial	financial	ADJ
faba-173	354	11	audit	audit	NOUN
faba-173	354	12	represent	represent	VERB
faba-173	354	13	an	an	DET
faba-173	354	14	integral	integral	ADJ
faba-173	354	15	component	component	NOUN
faba-173	354	16	of	of	ADP
faba-173	354	17	the	the	DET
faba-173	354	18	cost	cost	NOUN
faba-173	354	19	of	of	ADP
faba-173	354	20	the	the	DET
faba-173	354	21	audit	audit	NOUN
faba-173	354	22	,	,	PUNCT
faba-173	354	23	which	which	PRON
faba-173	354	24	is	be	AUX
faba-173	354	25	greater	great	ADJ
faba-173	354	26	under	under	ADP
faba-173	354	27	economic	economic	ADJ
faba-173	354	28	instability	instability	NOUN
faba-173	354	29	,	,	PUNCT
faba-173	354	30	due	due	ADP
faba-173	354	31	to	to	ADP
faba-173	354	32	the	the	DET
faba-173	354	33	higher	high	ADJ
faba-173	354	34	audit	audit	NOUN
faba-173	354	35	risk	risk	NOUN
faba-173	354	36	.	.	PUNCT
faba-173	355	1	accordingly	accordingly	ADV
faba-173	355	2	,	,	PUNCT
faba-173	355	3	during	during	ADP
faba-173	355	4	vulnerable	vulnerable	ADJ
faba-173	355	5	economic	economic	ADJ
faba-173	355	6	periods	period	NOUN
faba-173	355	7	,	,	PUNCT
faba-173	355	8	auditors	auditor	NOUN
faba-173	355	9	need	need	VERB
faba-173	355	10	to	to	PART
faba-173	355	11	conduct	conduct	VERB
faba-173	355	12	more	more	ADV
faba-173	355	13	extensive	extensive	ADJ
faba-173	355	14	audit	audit	NOUN
faba-173	355	15	procedures	procedure	NOUN
faba-173	355	16	,	,	PUNCT
faba-173	355	17	which	which	PRON
faba-173	355	18	,	,	PUNCT
faba-173	355	19	in	in	ADP
faba-173	355	20	turn	turn	NOUN
faba-173	355	21	,	,	PUNCT
faba-173	355	22	increase	increase	VERB
faba-173	355	23	the	the	DET
faba-173	355	24	cost	cost	NOUN
faba-173	355	25	of	of	ADP
faba-173	355	26	the	the	DET
faba-173	355	27	audit	audit	NOUN
faba-173	355	28	.	.	PUNCT
faba-173	356	1	conversely	conversely	ADV
faba-173	356	2	,	,	PUNCT
faba-173	356	3	during	during	ADP
faba-173	356	4	economic	economic	ADJ
faba-173	356	5	stability	stability	NOUN
faba-173	356	6	,	,	PUNCT
faba-173	356	7	the	the	DET
faba-173	356	8	lower	low	ADJ
faba-173	356	9	cost	cost	NOUN
faba-173	356	10	of	of	ADP
faba-173	356	11	the	the	DET
faba-173	356	12	audit	audit	NOUN
faba-173	356	13	is	be	AUX
faba-173	356	14	attributed	attribute	VERB
faba-173	356	15	to	to	ADP
faba-173	356	16	fewer	few	ADJ
faba-173	356	17	audit	audit	NOUN
faba-173	356	18	procedures	procedure	NOUN
faba-173	356	19	being	be	AUX
faba-173	356	20	required	require	VERB
faba-173	356	21	,	,	PUNCT
faba-173	356	22	due	due	ADP
faba-173	356	23	to	to	ADP
faba-173	356	24	the	the	DET
faba-173	356	25	lower	low	ADJ
faba-173	356	26	audit	audit	NOUN
faba-173	356	27	risk	risk	NOUN
faba-173	356	28	.	.	PUNCT
faba-173	357	1	by	by	ADP
faba-173	357	2	implication	implication	NOUN
faba-173	357	3	,	,	PUNCT
faba-173	357	4	during	during	ADP
faba-173	357	5	periods	period	NOUN
faba-173	357	6	of	of	ADP
faba-173	357	7	economic	economic	ADJ
faba-173	357	8	stability	stability	NOUN
faba-173	357	9	,	,	PUNCT
faba-173	357	10	the	the	DET
faba-173	357	11	pies	pie	NOUN
faba-173	357	12	’	'	PUNCT
faba-173	357	13	expectations	expectation	NOUN
faba-173	357	14	of	of	ADP
faba-173	357	15	the	the	DET
faba-173	357	16	audit	audit	NOUN
faba-173	357	17	are	be	AUX
faba-173	357	18	reduced	reduce	VERB
faba-173	357	19	.	.	PUNCT
faba-173	358	1	conclusion	conclusion	NOUN
faba-173	358	2	the	the	DET
faba-173	358	3	study	study	NOUN
faba-173	358	4	observations	observation	NOUN
faba-173	358	5	confirm	confirm	VERB
faba-173	358	6	the	the	DET
faba-173	358	7	assertion	assertion	NOUN
faba-173	358	8	that	that	SCONJ
faba-173	358	9	the	the	DET
faba-173	358	10	cost	cost	NOUN
faba-173	358	11	of	of	ADP
faba-173	358	12	the	the	DET
faba-173	358	13	audit	audit	NOUN
faba-173	358	14	is	be	AUX
faba-173	358	15	inversely	inversely	ADV
faba-173	358	16	related	relate	VERB
faba-173	358	17	to	to	ADP
faba-173	358	18	the	the	DET
faba-173	358	19	prevailing	prevail	VERB
faba-173	358	20	macroeconomic	macroeconomic	ADJ
faba-173	358	21	conditions	condition	NOUN
faba-173	358	22	.	.	PUNCT
faba-173	359	1	pies	pie	NOUN
faba-173	359	2	have	have	VERB
faba-173	359	3	greater	great	ADJ
faba-173	359	4	expectations	expectation	NOUN
faba-173	359	5	from	from	ADP
faba-173	359	6	the	the	DET
faba-173	359	7	external	external	ADJ
faba-173	359	8	audit	audit	NOUN
faba-173	359	9	during	during	ADP
faba-173	359	10	economic	economic	ADJ
faba-173	359	11	instability	instability	NOUN
faba-173	359	12	and	and	CCONJ
faba-173	359	13	smaller	small	ADJ
faba-173	359	14	during	during	ADP
faba-173	359	15	economic	economic	ADJ
faba-173	359	16	stability	stability	NOUN
faba-173	359	17	(	(	PUNCT
faba-173	359	18	dachevski	dachevski	ADJ
faba-173	359	19	and	and	CCONJ
faba-173	359	20	ackers	acker	NOUN
faba-173	359	21	2022	2022	NUM
faba-173	359	22	)	)	PUNCT
faba-173	359	23	.	.	PUNCT
faba-173	360	1	therefore	therefore	ADV
faba-173	360	2	,	,	PUNCT
faba-173	360	3	it	it	PRON
faba-173	360	4	appears	appear	VERB
faba-173	360	5	that	that	SCONJ
faba-173	360	6	the	the	DET
faba-173	360	7	audit	audit	NOUN
faba-173	360	8	expectation	expectation	NOUN
faba-173	360	9	gap	gap	NOUN
faba-173	360	10	during	during	ADP
faba-173	360	11	economic	economic	ADJ
faba-173	360	12	stability	stability	NOUN
faba-173	360	13	,	,	PUNCT
faba-173	360	14	negatively	negatively	ADV
faba-173	360	15	affects	affect	VERB
faba-173	360	16	the	the	DET
faba-173	360	17	cost	cost	NOUN
faba-173	360	18	of	of	ADP
faba-173	360	19	the	the	DET
faba-173	360	20	audit	audit	NOUN
faba-173	360	21	.	.	PUNCT
faba-173	361	1	this	this	PRON
faba-173	361	2	is	be	AUX
faba-173	361	3	caused	cause	VERB
faba-173	361	4	by	by	ADP
faba-173	361	5	the	the	DET
faba-173	361	6	lower	low	ADJ
faba-173	361	7	audit	audit	NOUN
faba-173	361	8	risk	risk	NOUN
faba-173	361	9	and	and	CCONJ
faba-173	361	10	reduced	reduced	ADJ
faba-173	361	11	scope	scope	NOUN
faba-173	361	12	of	of	ADP
faba-173	361	13	audit	audit	NOUN
faba-173	361	14	procedures	procedure	NOUN
faba-173	361	15	.	.	PUNCT
faba-173	362	1	conversely	conversely	ADV
faba-173	362	2	,	,	PUNCT
faba-173	362	3	during	during	ADP
faba-173	362	4	economic	economic	ADJ
faba-173	362	5	instability	instability	NOUN
faba-173	362	6	,	,	PUNCT
faba-173	362	7	to	to	PART
faba-173	362	8	appropriately	appropriately	ADV
faba-173	362	9	respond	respond	VERB
faba-173	362	10	to	to	ADP
faba-173	362	11	the	the	DET
faba-173	362	12	higher	high	ADJ
faba-173	362	13	audit	audit	NOUN
faba-173	362	14	risk	risk	NOUN
faba-173	362	15	,	,	PUNCT
faba-173	362	16	auditors	auditor	NOUN
faba-173	362	17	are	be	AUX
faba-173	362	18	required	require	VERB
faba-173	362	19	to	to	PART
faba-173	362	20	design	design	VERB
faba-173	362	21	and	and	CCONJ
faba-173	362	22	conduct	conduct	VERB
faba-173	362	23	more	more	ADV
faba-173	362	24	expansive	expansive	ADJ
faba-173	362	25	audit	audit	NOUN
faba-173	362	26	procedures	procedure	NOUN
faba-173	362	27	,	,	PUNCT
faba-173	362	28	to	to	PART
faba-173	362	29	adequately	adequately	ADV
faba-173	362	30	respond	respond	VERB
faba-173	362	31	to	to	ADP
faba-173	362	32	this	this	DET
faba-173	362	33	risk	risk	NOUN
faba-173	362	34	,	,	PUNCT
faba-173	362	35	increasing	increase	VERB
faba-173	362	36	the	the	DET
faba-173	362	37	cost	cost	NOUN
faba-173	362	38	of	of	ADP
faba-173	362	39	the	the	DET
faba-173	362	40	audit	audit	NOUN
faba-173	362	41	.	.	PUNCT
faba-173	363	1	in	in	ADP
faba-173	363	2	this	this	DET
faba-173	363	3	view	view	NOUN
faba-173	363	4	,	,	PUNCT
faba-173	363	5	the	the	DET
faba-173	363	6	guiding	guide	VERB
faba-173	363	7	reasons	reason	NOUN
faba-173	363	8	of	of	ADP
faba-173	363	9	pies	pie	NOUN
faba-173	363	10	to	to	PART
faba-173	363	11	elect	elect	VERB
faba-173	363	12	particular	particular	ADJ
faba-173	363	13	audit	audit	NOUN
faba-173	363	14	firm	firm	NOUN
faba-173	363	15	/	/	SYM
faba-173	363	16	auditors	auditor	NOUN
faba-173	363	17	positively	positively	ADV
faba-173	363	18	affect	affect	VERB
faba-173	363	19	the	the	DET
faba-173	363	20	cost	cost	NOUN
faba-173	363	21	of	of	ADP
faba-173	363	22	the	the	DET
faba-173	363	23	audit	audit	NOUN
faba-173	363	24	during	during	ADP
faba-173	363	25	economic	economic	ADJ
faba-173	363	26	instability	instability	NOUN
faba-173	363	27	and	and	CCONJ
faba-173	363	28	negatively	negatively	ADV
faba-173	363	29	during	during	ADP
faba-173	363	30	economic	economic	ADJ
faba-173	363	31	stability	stability	NOUN
faba-173	363	32	.	.	PUNCT
faba-173	364	1	auditors	auditor	NOUN
faba-173	364	2	should	should	AUX
faba-173	364	3	therefore	therefore	ADV
faba-173	364	4	properly	properly	ADV
faba-173	364	5	assess	assess	VERB
faba-173	364	6	the	the	DET
faba-173	364	7	level	level	NOUN
faba-173	364	8	of	of	ADP
faba-173	364	9	the	the	DET
faba-173	364	10	audit	audit	NOUN
faba-173	364	11	risk	risk	NOUN
faba-173	364	12	,	,	PUNCT
faba-173	364	13	to	to	PART
faba-173	364	14	meet	meet	VERB
faba-173	364	15	the	the	DET
faba-173	364	16	reporting	reporting	NOUN
faba-173	364	17	expectations	expectation	NOUN
faba-173	364	18	,	,	PUNCT
faba-173	364	19	i.e.	i.e.	X
faba-173	364	20	to	to	PART
faba-173	364	21	report	report	VERB
faba-173	364	22	on	on	ADP
faba-173	364	23	material	material	NOUN
faba-173	364	24	misstatements	misstatement	NOUN
faba-173	364	25	and	and	CCONJ
faba-173	364	26	omissions	omission	NOUN
faba-173	364	27	detected	detect	VERB
faba-173	364	28	in	in	ADP
faba-173	364	29	the	the	DET
faba-173	364	30	presented	present	VERB
faba-173	364	31	financial	financial	ADJ
faba-173	364	32	statements	statement	NOUN
faba-173	364	33	.	.	PUNCT
faba-173	365	1	when	when	SCONJ
faba-173	365	2	pies	pie	NOUN
faba-173	365	3	’	'	PUNCT
faba-173	365	4	expectations	expectation	NOUN
faba-173	365	5	of	of	ADP
faba-173	365	6	the	the	DET
faba-173	365	7	audit	audit	NOUN
faba-173	365	8	and	and	CCONJ
faba-173	365	9	the	the	DET
faba-173	365	10	scope	scope	NOUN
faba-173	365	11	of	of	ADP
faba-173	365	12	audit	audit	NOUN
faba-173	365	13	procedures	procedure	NOUN
faba-173	365	14	are	be	AUX
faba-173	365	15	aligned	align	VERB
faba-173	365	16	,	,	PUNCT
faba-173	365	17	the	the	DET
faba-173	365	18	cost	cost	NOUN
faba-173	365	19	of	of	ADP
faba-173	365	20	the	the	DET
faba-173	365	21	audit	audit	NOUN
faba-173	365	22	of	of	ADP
faba-173	365	23	the	the	DET
faba-173	365	24	financial	financial	ADJ
faba-173	365	25	statements	statement	NOUN
faba-173	365	26	is	be	AUX
faba-173	365	27	optimised	optimise	VERB
faba-173	365	28	.	.	PUNCT
faba-173	366	1	auditors	auditor	NOUN
faba-173	366	2	are	be	AUX
faba-173	366	3	accordingly	accordingly	ADV
faba-173	366	4	required	require	VERB
faba-173	366	5	to	to	PART
faba-173	366	6	determine	determine	VERB
faba-173	366	7	the	the	DET
faba-173	366	8	cost	cost	NOUN
faba-173	366	9	of	of	ADP
faba-173	366	10	the	the	DET
faba-173	366	11	audit	audit	NOUN
faba-173	366	12	,	,	PUNCT
faba-173	366	13	based	base	VERB
faba-173	366	14	on	on	ADP
faba-173	366	15	the	the	DET
faba-173	366	16	assessed	assessed	ADJ
faba-173	366	17	audit	audit	NOUN
faba-173	366	18	risk	risk	NOUN
faba-173	366	19	.	.	PUNCT
faba-173	367	1	we	we	PRON
faba-173	367	2	accordingly	accordingly	ADV
faba-173	367	3	propose	propose	VERB
faba-173	367	4	that	that	SCONJ
faba-173	367	5	to	to	PART
faba-173	367	6	stabilise	stabilise	VERB
faba-173	367	7	audit	audit	NOUN
faba-173	367	8	quality	quality	NOUN
faba-173	367	9	and	and	CCONJ
faba-173	367	10	reduce	reduce	VERB
faba-173	367	11	the	the	DET
faba-173	367	12	volatility	volatility	NOUN
faba-173	367	13	of	of	ADP
faba-173	367	14	audit	audit	NOUN
faba-173	367	15	costs	cost	NOUN
faba-173	367	16	,	,	PUNCT
faba-173	367	17	the	the	DET
faba-173	367	18	audit	audit	NOUN
faba-173	367	19	regulatory	regulatory	ADJ
faba-173	367	20	authorities	authority	NOUN
faba-173	367	21	in	in	ADP
faba-173	367	22	europe	europe	PROPN
faba-173	367	23	should	should	AUX
faba-173	367	24	intervene	intervene	VERB
faba-173	367	25	to	to	PART
faba-173	367	26	control	control	VERB
faba-173	367	27	the	the	DET
faba-173	367	28	scope	scope	NOUN
faba-173	367	29	of	of	ADP
faba-173	367	30	the	the	DET
faba-173	367	31	audit	audit	NOUN
faba-173	367	32	procedures	procedure	NOUN
faba-173	367	33	and	and	CCONJ
faba-173	367	34	auditors	auditor	NOUN
faba-173	367	35	’	’	PART
faba-173	367	36	reporting	reporting	NOUN
faba-173	367	37	requirements	requirement	NOUN
faba-173	367	38	based	base	VERB
faba-173	367	39	on	on	ADP
faba-173	367	40	the	the	DET
faba-173	367	41	prevailing	prevail	VERB
faba-173	367	42	macroeconomic	macroeconomic	ADJ
faba-173	367	43	conditions	condition	NOUN
faba-173	367	44	.	.	PUNCT
faba-173	368	1	this	this	PRON
faba-173	368	2	could	could	AUX
faba-173	368	3	be	be	AUX
faba-173	368	4	achieved	achieve	VERB
faba-173	368	5	by	by	ADP
faba-173	368	6	the	the	DET
faba-173	368	7	regulatory	regulatory	ADJ
faba-173	368	8	audit	audit	NOUN
faba-173	368	9	authorities	authority	NOUN
faba-173	368	10	around	around	ADP
faba-173	368	11	the	the	DET
faba-173	368	12	world	world	NOUN
faba-173	368	13	,	,	PUNCT
faba-173	368	14	introducing	introduce	VERB
faba-173	368	15	mandatory	mandatory	ADJ
faba-173	368	16	regulation	regulation	NOUN
faba-173	368	17	to	to	PART
faba-173	368	18	control	control	VERB
faba-173	368	19	the	the	DET
faba-173	368	20	scope	scope	NOUN
faba-173	368	21	of	of	ADP
faba-173	368	22	competent	competent	ADJ
faba-173	368	23	data	datum	NOUN
faba-173	368	24	and	and	CCONJ
faba-173	368	25	information	information	NOUN
faba-173	368	26	in	in	ADP
faba-173	368	27	the	the	DET
faba-173	368	28	public	public	NOUN
faba-173	368	29	.	.	PUNCT
faba-173	369	1	for	for	ADP
faba-173	369	2	example	example	NOUN
faba-173	369	3	,	,	PUNCT
faba-173	369	4	by	by	ADP
faba-173	369	5	requiring	require	VERB
faba-173	369	6	auditors	auditor	NOUN
faba-173	369	7	to	to	PART
faba-173	369	8	include	include	VERB
faba-173	369	9	other	other	ADJ
faba-173	369	10	competent	competent	ADJ
faba-173	369	11	data	datum	NOUN
faba-173	369	12	and	and	CCONJ
faba-173	369	13	information	information	NOUN
faba-173	369	14	that	that	SCONJ
faba-173	369	15	the	the	DET
faba-173	369	16	public	public	ADJ
faba-173	369	17	use	use	NOUN
faba-173	369	18	to	to	PART
faba-173	369	19	inform	inform	VERB
faba-173	369	20	their	their	PRON
faba-173	369	21	decision	decision	NOUN
faba-173	369	22	-	-	PUNCT
faba-173	369	23	making	making	NOUN
faba-173	369	24	,	,	PUNCT
faba-173	369	25	which	which	PRON
faba-173	369	26	are	be	AUX
faba-173	369	27	usually	usually	ADV
faba-173	369	28	in	in	ADP
faba-173	369	29	the	the	DET
faba-173	369	30	scope	scope	NOUN
faba-173	369	31	of	of	ADP
faba-173	369	32	an	an	DET
faba-173	369	33	audit	audit	NOUN
faba-173	369	34	engagement	engagement	NOUN
faba-173	369	35	on	on	ADP
faba-173	369	36	the	the	DET
faba-173	369	37	financial	financial	ADJ
faba-173	369	38	statements	statement	NOUN
faba-173	369	39	.	.	PUNCT
faba-173	370	1	this	this	PRON
faba-173	370	2	could	could	AUX
faba-173	370	3	be	be	AUX
faba-173	370	4	addressed	address	VERB
faba-173	370	5	by	by	ADP
faba-173	370	6	expanding	expand	VERB
faba-173	370	7	the	the	DET
faba-173	370	8	scope	scope	NOUN
faba-173	370	9	of	of	ADP
faba-173	370	10	audit	audit	NOUN
faba-173	370	11	engagements	engagement	NOUN
faba-173	370	12	to	to	PART
faba-173	370	13	include	include	VERB
faba-173	370	14	providing	provide	VERB
faba-173	370	15	independent	independent	ADJ
faba-173	370	16	assurance	assurance	NOUN
faba-173	370	17	on	on	ADP
faba-173	370	18	selected	select	VERB
faba-173	370	19	non	non	ADJ
faba-173	370	20	-	-	ADJ
faba-173	370	21	financial	financial	ADJ
faba-173	370	22	disclosures	disclosure	NOUN
faba-173	370	23	(	(	PUNCT
faba-173	370	24	ackers	acker	NOUN
faba-173	370	25	2017	2017	NUM
faba-173	370	26	)	)	PUNCT
faba-173	370	27	or	or	CCONJ
faba-173	370	28	by	by	ADP
faba-173	370	29	prescribing	prescribe	VERB
faba-173	370	30	the	the	DET
faba-173	370	31	combined	combine	VERB
faba-173	370	32	assurance	assurance	NOUN
faba-173	370	33	model	model	NOUN
faba-173	370	34	for	for	ADP
faba-173	370	35	pies	pie	NOUN
faba-173	370	36	(	(	PUNCT
faba-173	370	37	venter	venter	NOUN
faba-173	370	38	and	and	CCONJ
faba-173	370	39	van	van	PROPN
faba-173	370	40	eck	eck	ADJ
faba-173	370	41	2021	2021	NUM
faba-173	370	42	)	)	PUNCT
faba-173	370	43	.	.	PUNCT
faba-173	371	1	in	in	ADP
faba-173	371	2	other	other	ADJ
faba-173	371	3	words	word	NOUN
faba-173	371	4	,	,	PUNCT
faba-173	371	5	auditees	auditee	NOUN
faba-173	371	6	with	with	ADP
faba-173	371	7	complex	complex	ADJ
faba-173	371	8	transactions	transaction	NOUN
faba-173	371	9	and/or	and/or	CCONJ
faba-173	371	10	poor	poor	ADJ
faba-173	371	11	financial	financial	ADJ
faba-173	371	12	reporting	reporting	NOUN
faba-173	371	13	quality	quality	NOUN
faba-173	371	14	should	should	AUX
faba-173	371	15	expect	expect	VERB
faba-173	371	16	to	to	PART
faba-173	371	17	pay	pay	VERB
faba-173	371	18	higher	high	ADJ
faba-173	371	19	audit	audit	NOUN
faba-173	371	20	inverse	inverse	NOUN
faba-173	371	21	relationship	relationship	NOUN
faba-173	371	22	exists	exist	VERB
faba-173	371	23	between	between	ADP
faba-173	371	24	the	the	DET
faba-173	371	25	cost	cost	NOUN
faba-173	371	26	of	of	ADP
faba-173	371	27	the	the	DET
faba-173	371	28	audit	audit	NOUN
faba-173	371	29	and	and	CCONJ
faba-173	371	30	the	the	DET
faba-173	371	31	prevailing	prevail	VERB
faba-173	371	32	macroeconomic	macroeconomic	ADJ
faba-173	371	33	conditions	condition	NOUN
faba-173	371	34	.	.	PUNCT
faba-173	371	35	.	.	PUNCT
faba-173	372	1	the	the	DET
faba-173	372	2	cost	cost	NOUN
faba-173	372	3	of	of	ADP
faba-173	372	4	the	the	DET
faba-173	372	5	audit	audit	NOUN
faba-173	372	6	should	should	AUX
faba-173	372	7	be	be	AUX
faba-173	372	8	determined	determine	VERB
faba-173	372	9	based	base	VERB
faba-173	372	10	on	on	ADP
faba-173	372	11	the	the	DET
faba-173	372	12	assessed	assessed	ADJ
faba-173	372	13	audit	audit	NOUN
faba-173	372	14	risk	risk	NOUN
faba-173	372	15	and	and	CCONJ
faba-173	372	16	scope	scope	NOUN
faba-173	372	17	of	of	ADP
faba-173	372	18	audit	audit	NOUN
faba-173	372	19	procedures	procedure	NOUN
faba-173	372	20	.	.	PUNCT
faba-173	373	1	audit	audit	NOUN
faba-173	373	2	firms	firm	NOUN
faba-173	373	3	in	in	ADP
faba-173	373	4	europe	europe	PROPN
faba-173	373	5	provide	provide	VERB
faba-173	373	6	audit	audit	NOUN
faba-173	373	7	and	and	CCONJ
faba-173	373	8	non	non	ADJ
faba-173	373	9	-	-	ADJ
faba-173	373	10	audit	audit	ADJ
faba-173	373	11	services	service	NOUN
faba-173	373	12	.	.	PUNCT
faba-173	374	1	the	the	DET
faba-173	374	2	delivery	delivery	NOUN
faba-173	374	3	of	of	ADP
faba-173	374	4	non	non	ADJ
faba-173	374	5	-	-	ADJ
faba-173	374	6	audit	audit	ADJ
faba-173	374	7	services	service	NOUN
faba-173	374	8	by	by	ADP
faba-173	374	9	auditors	auditor	NOUN
faba-173	374	10	and	and	CCONJ
faba-173	374	11	audit	audit	NOUN
faba-173	374	12	firms	firm	NOUN
faba-173	374	13	impacts	impact	VERB
faba-173	374	14	the	the	DET
faba-173	374	15	audit	audit	NOUN
faba-173	374	16	expectation	expectation	NOUN
faba-173	374	17	gap	gap	NOUN
faba-173	374	18	because	because	SCONJ
faba-173	374	19	the	the	DET
faba-173	374	20	users	user	NOUN
faba-173	374	21	of	of	ADP
faba-173	374	22	data	datum	NOUN
faba-173	374	23	and	and	CCONJ
faba-173	374	24	information	information	NOUN
faba-173	374	25	accept	accept	VERB
faba-173	374	26	them	they	PRON
faba-173	374	27	as	as	ADP
faba-173	374	28	reliable	reliable	ADJ
faba-173	374	29	and	and	CCONJ
faba-173	374	30	credible	credible	ADJ
faba-173	374	31	although	although	SCONJ
faba-173	374	32	not	not	PART
faba-173	374	33	attested	attest	VERB
faba-173	374	34	.	.	PUNCT
faba-173	375	1	conclusion	conclusion	NOUN
faba-173	375	2	:	:	PUNCT
faba-173	375	3	the	the	DET
faba-173	375	4	cost	cost	NOUN
faba-173	375	5	of	of	ADP
faba-173	375	6	the	the	DET
faba-173	375	7	audit	audit	NOUN
faba-173	375	8	is	be	AUX
faba-173	375	9	impacted	impact	VERB
faba-173	375	10	by	by	ADP
faba-173	375	11	the	the	DET
faba-173	375	12	guiding	guide	VERB
faba-173	375	13	reasons	reason	NOUN
faba-173	375	14	of	of	ADP
faba-173	375	15	the	the	DET
faba-173	375	16	pies	pie	NOUN
faba-173	375	17	in	in	ADP
faba-173	375	18	europe	europe	PROPN
faba-173	375	19	to	to	PART
faba-173	375	20	elect	elect	VERB
faba-173	375	21	particular	particular	ADJ
faba-173	375	22	audit	audit	NOUN
faba-173	375	23	firm	firm	NOUN
faba-173	375	24	and/or	and/or	CCONJ
faba-173	375	25	auditors	auditor	NOUN
faba-173	375	26	,	,	PUNCT
faba-173	375	27	depending	depend	VERB
faba-173	375	28	on	on	ADP
faba-173	375	29	the	the	DET
faba-173	375	30	pies	pie	NOUN
faba-173	375	31	’	'	PUNCT
faba-173	375	32	expectations	expectation	NOUN
faba-173	375	33	from	from	ADP
faba-173	375	34	the	the	DET
faba-173	375	35	external	external	ADJ
faba-173	375	36	audit	audit	NOUN
faba-173	375	37	function	function	NOUN
faba-173	375	38	,	,	PUNCT
faba-173	375	39	under	under	ADP
faba-173	375	40	the	the	DET
faba-173	375	41	prevailing	prevail	VERB
faba-173	375	42	macroeconomic	macroeconomic	ADJ
faba-173	375	43	conditions	condition	NOUN
faba-173	375	44	.	.	PUNCT
faba-173	376	1	darko	darko	PROPN
faba-173	376	2	dachevski	dachevski	PROPN
faba-173	376	3	and	and	CCONJ
faba-173	376	4	barry	barry	PROPN
faba-173	376	5	ackers	acker	NOUN
faba-173	376	6	/	/	SYM
faba-173	376	7	finance	finance	NOUN
faba-173	376	8	,	,	PUNCT
faba-173	376	9	accounting	accounting	NOUN
faba-173	376	10	and	and	CCONJ
faba-173	376	11	business	business	NOUN
faba-173	376	12	analysis	analysis	NOUN
faba-173	376	13	,	,	PUNCT
faba-173	376	14	volume	volume	NOUN
faba-173	376	15	6	6	NUM
faba-173	376	16	,	,	PUNCT
faba-173	376	17	issue	issue	NOUN
faba-173	376	18	1	1	NUM
faba-173	376	19	,	,	PUNCT
faba-173	376	20	2024	2024	NUM
faba-173	376	21	27	27	NUM
faba-173	376	22	fees	fee	NOUN
faba-173	376	23	.	.	PUNCT
faba-173	377	1	in	in	ADP
faba-173	377	2	the	the	DET
faba-173	377	3	above	above	ADJ
faba-173	377	4	view	view	NOUN
faba-173	377	5	,	,	PUNCT
faba-173	377	6	the	the	DET
faba-173	377	7	study	study	NOUN
faba-173	377	8	recommends	recommend	VERB
faba-173	377	9	the	the	DET
faba-173	377	10	audit	audit	NOUN
faba-173	377	11	regulatory	regulatory	ADJ
faba-173	377	12	authorities	authority	NOUN
faba-173	377	13	in	in	ADP
faba-173	377	14	europe	europe	PROPN
faba-173	377	15	adopt	adopt	VERB
faba-173	377	16	guidelines	guideline	NOUN
faba-173	377	17	for	for	ADP
faba-173	377	18	determining	determine	VERB
faba-173	377	19	the	the	DET
faba-173	377	20	cost	cost	NOUN
faba-173	377	21	of	of	ADP
faba-173	377	22	the	the	DET
faba-173	377	23	audit	audit	NOUN
faba-173	377	24	based	base	VERB
faba-173	377	25	on	on	ADP
faba-173	377	26	the	the	DET
faba-173	377	27	assessed	assessed	ADJ
faba-173	377	28	audit	audit	NOUN
faba-173	377	29	risk	risk	NOUN
faba-173	377	30	and	and	CCONJ
faba-173	377	31	scope	scope	NOUN
faba-173	377	32	of	of	ADP
faba-173	377	33	audit	audit	NOUN
faba-173	377	34	procedures	procedure	NOUN
faba-173	377	35	.	.	PUNCT
faba-173	378	1	this	this	DET
faba-173	378	2	approach	approach	NOUN
faba-173	378	3	will	will	AUX
faba-173	378	4	enable	enable	VERB
faba-173	378	5	auditors	auditor	NOUN
faba-173	378	6	and	and	CCONJ
faba-173	378	7	audit	audit	NOUN
faba-173	378	8	firms	firm	NOUN
faba-173	378	9	to	to	PART
faba-173	378	10	properly	properly	ADV
faba-173	378	11	plan	plan	VERB
faba-173	378	12	the	the	DET
faba-173	378	13	conduct	conduct	NOUN
faba-173	378	14	of	of	ADP
faba-173	378	15	the	the	DET
faba-173	378	16	audits	audits	NOUN
faba-173	378	17	against	against	ADP
faba-173	378	18	the	the	DET
faba-173	378	19	available	available	ADJ
faba-173	378	20	resources	resource	NOUN
faba-173	378	21	–	–	PUNCT
faba-173	378	22	money	money	NOUN
faba-173	378	23	,	,	PUNCT
faba-173	378	24	time	time	NOUN
faba-173	378	25	and	and	CCONJ
faba-173	378	26	staff	staff	NOUN
faba-173	378	27	,	,	PUNCT
faba-173	378	28	to	to	PART
faba-173	378	29	stabilize	stabilize	VERB
faba-173	378	30	the	the	DET
faba-173	378	31	declining	decline	VERB
faba-173	378	32	trend	trend	NOUN
faba-173	378	33	in	in	ADP
faba-173	378	34	audit	audit	NOUN
faba-173	378	35	fees	fee	NOUN
faba-173	378	36	.	.	PUNCT
faba-173	379	1	the	the	DET
faba-173	379	2	study	study	NOUN
faba-173	379	3	limitation	limitation	NOUN
faba-173	379	4	is	be	AUX
faba-173	379	5	that	that	SCONJ
faba-173	379	6	the	the	DET
faba-173	379	7	semi	semi	ADJ
faba-173	379	8	-	-	ADJ
faba-173	379	9	structured	structured	ADJ
faba-173	379	10	interviews	interview	NOUN
faba-173	379	11	and	and	CCONJ
faba-173	379	12	surveys	survey	NOUN
faba-173	379	13	were	be	AUX
faba-173	379	14	confined	confine	VERB
faba-173	379	15	to	to	ADP
faba-173	379	16	entities	entity	NOUN
faba-173	379	17	operating	operate	VERB
faba-173	379	18	in	in	ADP
faba-173	379	19	europe	europe	PROPN
faba-173	379	20	,	,	PUNCT
faba-173	379	21	and	and	CCONJ
faba-173	379	22	to	to	ADP
faba-173	379	23	the	the	DET
faba-173	379	24	eu	eu	PROPN
faba-173	379	25	in	in	ADP
faba-173	379	26	particular	particular	ADJ
faba-173	379	27	.	.	PUNCT
faba-173	380	1	as	as	ADP
faba-173	380	2	such	such	ADJ
faba-173	380	3	,	,	PUNCT
faba-173	380	4	the	the	DET
faba-173	380	5	study	study	NOUN
faba-173	380	6	observations	observation	NOUN
faba-173	380	7	and	and	CCONJ
faba-173	380	8	conclusion	conclusion	NOUN
faba-173	380	9	may	may	AUX
faba-173	380	10	only	only	ADV
faba-173	380	11	apply	apply	VERB
faba-173	380	12	to	to	ADP
faba-173	380	13	the	the	DET
faba-173	380	14	european	european	ADJ
faba-173	380	15	audit	audit	NOUN
faba-173	380	16	market	market	NOUN
faba-173	380	17	.	.	PUNCT
faba-173	381	1	however	however	ADV
faba-173	381	2	,	,	PUNCT
faba-173	381	3	since	since	SCONJ
faba-173	381	4	auditors	auditor	NOUN
faba-173	381	5	globally	globally	ADV
faba-173	381	6	,	,	PUNCT
faba-173	381	7	apply	apply	VERB
faba-173	381	8	the	the	DET
faba-173	381	9	isas	isa	NOUN
faba-173	381	10	,	,	PUNCT
faba-173	381	11	which	which	PRON
faba-173	381	12	underpins	underpin	VERB
faba-173	381	13	the	the	DET
faba-173	381	14	audit	audit	NOUN
faba-173	381	15	risk	risk	NOUN
faba-173	381	16	model	model	NOUN
faba-173	381	17	presented	present	VERB
faba-173	381	18	in	in	ADP
faba-173	381	19	this	this	DET
faba-173	381	20	study	study	NOUN
faba-173	381	21	,	,	PUNCT
faba-173	381	22	the	the	DET
faba-173	381	23	research	research	NOUN
faba-173	381	24	findings	finding	NOUN
faba-173	381	25	also	also	ADV
faba-173	381	26	have	have	VERB
faba-173	381	27	implications	implication	NOUN
faba-173	381	28	for	for	ADP
faba-173	381	29	the	the	DET
faba-173	381	30	global	global	ADJ
faba-173	381	31	audit	audit	NOUN
faba-173	381	32	market	market	NOUN
faba-173	381	33	.	.	PUNCT
faba-173	382	1	although	although	SCONJ
faba-173	382	2	the	the	DET
faba-173	382	3	study	study	NOUN
faba-173	382	4	linked	link	VERB
faba-173	382	5	the	the	DET
faba-173	382	6	cost	cost	NOUN
faba-173	382	7	of	of	ADP
faba-173	382	8	the	the	DET
faba-173	382	9	audit	audit	NOUN
faba-173	382	10	to	to	ADP
faba-173	382	11	the	the	DET
faba-173	382	12	availability	availability	NOUN
faba-173	382	13	of	of	ADP
faba-173	382	14	the	the	DET
faba-173	382	15	requisite	requisite	ADJ
faba-173	382	16	skills	skill	NOUN
faba-173	382	17	and	and	CCONJ
faba-173	382	18	competencies	competency	NOUN
faba-173	382	19	of	of	ADP
faba-173	382	20	the	the	DET
faba-173	382	21	audit	audit	NOUN
faba-173	382	22	team	team	NOUN
faba-173	382	23	on	on	ADP
faba-173	382	24	an	an	DET
faba-173	382	25	audit	audit	NOUN
faba-173	382	26	engagement	engagement	NOUN
faba-173	382	27	,	,	PUNCT
faba-173	382	28	we	we	PRON
faba-173	382	29	have	have	AUX
faba-173	382	30	not	not	PART
faba-173	382	31	thoroughly	thoroughly	ADV
faba-173	382	32	investigated	investigate	VERB
faba-173	382	33	this	this	DET
faba-173	382	34	aspect	aspect	NOUN
faba-173	382	35	of	of	ADP
faba-173	382	36	audit	audit	NOUN
faba-173	382	37	quality	quality	NOUN
faba-173	382	38	and	and	CCONJ
faba-173	382	39	the	the	DET
faba-173	382	40	audit	audit	NOUN
faba-173	382	41	expectation	expectation	NOUN
faba-173	382	42	gap	gap	NOUN
faba-173	382	43	.	.	PUNCT
faba-173	383	1	we	we	PRON
faba-173	383	2	accordingly	accordingly	ADV
faba-173	383	3	recommend	recommend	VERB
faba-173	383	4	that	that	SCONJ
faba-173	383	5	a	a	DET
faba-173	383	6	similar	similar	ADJ
faba-173	383	7	study	study	NOUN
faba-173	383	8	be	be	AUX
faba-173	383	9	undertaken	undertake	VERB
faba-173	383	10	into	into	ADP
faba-173	383	11	the	the	DET
faba-173	383	12	influence	influence	NOUN
faba-173	383	13	of	of	ADP
faba-173	383	14	the	the	DET
faba-173	383	15	skills	skill	NOUN
faba-173	383	16	and	and	CCONJ
faba-173	383	17	competencies	competency	NOUN
faba-173	383	18	of	of	ADP
faba-173	383	19	the	the	DET
faba-173	383	20	audit	audit	NOUN
faba-173	383	21	team	team	NOUN
faba-173	383	22	on	on	ADP
faba-173	383	23	audit	audit	NOUN
faba-173	383	24	quality	quality	NOUN
faba-173	383	25	and	and	CCONJ
faba-173	383	26	the	the	DET
faba-173	383	27	audit	audit	NOUN
faba-173	383	28	expectation	expectation	NOUN
faba-173	383	29	gap	gap	NOUN
faba-173	383	30	.	.	PUNCT
faba-173	384	1	the	the	DET
faba-173	384	2	audit	audit	NOUN
faba-173	384	3	expectation	expectation	NOUN
faba-173	384	4	gap	gap	NOUN
faba-173	384	5	provides	provide	VERB
faba-173	384	6	an	an	DET
faba-173	384	7	indication	indication	NOUN
faba-173	384	8	of	of	ADP
faba-173	384	9	what	what	PRON
faba-173	384	10	the	the	DET
faba-173	384	11	public	public	NOUN
faba-173	384	12	expect	expect	VERB
faba-173	384	13	the	the	DET
faba-173	384	14	independent	independent	ADJ
faba-173	384	15	auditor	auditor	NOUN
faba-173	384	16	’s	’s	PART
faba-173	384	17	report	report	NOUN
faba-173	384	18	to	to	PART
faba-173	384	19	address	address	VERB
faba-173	384	20	regarding	regard	VERB
faba-173	384	21	the	the	DET
faba-173	384	22	financial	financial	ADJ
faba-173	384	23	audit	audit	NOUN
faba-173	384	24	.	.	PUNCT
faba-173	385	1	the	the	PRON
faba-173	385	2	greater	great	ADJ
faba-173	385	3	these	these	DET
faba-173	385	4	expectations	expectation	NOUN
faba-173	385	5	,	,	PUNCT
faba-173	385	6	in	in	ADP
faba-173	385	7	relation	relation	NOUN
faba-173	385	8	to	to	ADP
faba-173	385	9	actual	actual	ADJ
faba-173	385	10	audit	audit	NOUN
faba-173	385	11	performance	performance	NOUN
faba-173	385	12	,	,	PUNCT
faba-173	385	13	the	the	PRON
faba-173	385	14	larger	large	ADJ
faba-173	385	15	the	the	DET
faba-173	385	16	audit	audit	NOUN
faba-173	385	17	expectation	expectation	NOUN
faba-173	385	18	gap	gap	NOUN
faba-173	385	19	.	.	PUNCT
faba-173	386	1	the	the	DET
faba-173	386	2	audit	audit	NOUN
faba-173	386	3	expectation	expectation	NOUN
faba-173	386	4	gap	gap	NOUN
faba-173	386	5	therefore	therefore	ADV
faba-173	386	6	represents	represent	VERB
faba-173	386	7	the	the	DET
faba-173	386	8	extent	extent	NOUN
faba-173	386	9	to	to	PART
faba-173	386	10	which	which	PRON
faba-173	386	11	the	the	DET
faba-173	386	12	public	public	NOUN
faba-173	386	13	may	may	AUX
faba-173	386	14	misunderstand	misunderstand	VERB
faba-173	386	15	the	the	DET
faba-173	386	16	purpose	purpose	NOUN
faba-173	386	17	of	of	ADP
faba-173	386	18	an	an	DET
faba-173	386	19	external	external	ADJ
faba-173	386	20	audit	audit	NOUN
faba-173	386	21	.	.	PUNCT
faba-173	387	1	since	since	SCONJ
faba-173	387	2	the	the	DET
faba-173	387	3	public	public	NOUN
faba-173	387	4	tend	tend	VERB
faba-173	387	5	to	to	PART
faba-173	387	6	conflate	conflate	VERB
faba-173	387	7	the	the	DET
faba-173	387	8	audited	audit	VERB
faba-173	387	9	financial	financial	ADJ
faba-173	387	10	statements	statement	NOUN
faba-173	387	11	with	with	ADP
faba-173	387	12	the	the	DET
faba-173	387	13	independent	independent	ADJ
faba-173	387	14	auditor	auditor	NOUN
faba-173	387	15	’s	’s	PART
faba-173	387	16	report	report	NOUN
faba-173	387	17	(	(	PUNCT
faba-173	387	18	maroun	maroun	PROPN
faba-173	387	19	and	and	CCONJ
faba-173	387	20	atkins	atkins	PROPN
faba-173	387	21	2014	2014	NUM
faba-173	387	22	)	)	PUNCT
faba-173	387	23	,	,	PUNCT
faba-173	387	24	the	the	DET
faba-173	387	25	audit	audit	NOUN
faba-173	387	26	expectation	expectation	NOUN
faba-173	387	27	gap	gap	NOUN
faba-173	387	28	reflects	reflect	VERB
faba-173	387	29	the	the	DET
faba-173	387	30	disconnect	disconnect	NOUN
faba-173	387	31	between	between	ADP
faba-173	387	32	what	what	PRON
faba-173	387	33	the	the	DET
faba-173	387	34	independent	independent	ADJ
faba-173	387	35	auditor	auditor	NOUN
faba-173	387	36	’s	’s	PART
faba-173	387	37	report	report	NOUN
faba-173	387	38	provides	provide	VERB
faba-173	387	39	and	and	CCONJ
faba-173	387	40	what	what	PRON
faba-173	387	41	the	the	DET
faba-173	387	42	users	user	NOUN
faba-173	387	43	of	of	ADP
faba-173	387	44	audited	audit	VERB
faba-173	387	45	financial	financial	ADJ
faba-173	387	46	statements	statement	NOUN
faba-173	387	47	expect	expect	VERB
faba-173	387	48	.	.	PUNCT
faba-173	388	1	references	reference	NOUN
faba-173	388	2	ackers	acker	NOUN
faba-173	388	3	,	,	PUNCT
faba-173	388	4	b.	b.	PROPN
faba-173	388	5	2017	2017	NUM
faba-173	388	6	.	.	PUNCT
faba-173	389	1	the	the	DET
faba-173	389	2	evolution	evolution	NOUN
faba-173	389	3	of	of	ADP
faba-173	389	4	corporate	corporate	ADJ
faba-173	389	5	social	social	ADJ
faba-173	389	6	responsibility	responsibility	NOUN
faba-173	389	7	assurance	assurance	NOUN
faba-173	389	8	–	–	PUNCT
faba-173	389	9	a	a	DET
faba-173	389	10	longitudinal	longitudinal	ADJ
faba-173	389	11	study	study	NOUN
faba-173	389	12	.	.	PUNCT
faba-173	390	1	social	social	ADJ
faba-173	390	2	and	and	CCONJ
faba-173	390	3	environmental	environmental	ADJ
faba-173	390	4	accountability	accountability	NOUN
faba-173	390	5	journal	journal	NOUN
faba-173	390	6	,	,	PUNCT
faba-173	390	7	37(2	37(2	PROPN
faba-173	390	8	):	):	PUNCT
faba-173	390	9	97	97	NUM
faba-173	390	10	-	-	SYM
faba-173	390	11	117	117	NUM
faba-173	390	12	.	.	PUNCT
faba-173	391	1	al	al	PROPN
faba-173	391	2	-	-	PUNCT
faba-173	391	3	nawaiseh	nawaiseh	PROPN
faba-173	391	4	,	,	PUNCT
faba-173	391	5	m.	m.	NOUN
faba-173	391	6	2015	2015	NUM
faba-173	391	7	.	.	PUNCT
faba-173	392	1	the	the	DET
faba-173	392	2	effects	effect	NOUN
faba-173	392	3	of	of	ADP
faba-173	392	4	the	the	DET
faba-173	392	5	threats	threat	NOUN
faba-173	392	6	on	on	ADP
faba-173	392	7	the	the	DET
faba-173	392	8	auditor	auditor	NOUN
faba-173	392	9	’s	’s	PART
faba-173	392	10	independence	independence	NOUN
faba-173	392	11	.	.	PUNCT
faba-173	393	1	international	international	ADJ
faba-173	393	2	business	business	NOUN
faba-173	393	3	research	research	NOUN
faba-173	393	4	,	,	PUNCT
faba-173	393	5	8(8	8(8	NUM
faba-173	393	6	):	):	PUNCT
faba-173	393	7	141	141	NUM
faba-173	393	8	-	-	SYM
faba-173	393	9	149	149	NUM
faba-173	393	10	.	.	PUNCT
faba-173	394	1	antipova	antipova	PROPN
faba-173	394	2	,	,	PUNCT
faba-173	394	3	t.	t.	NOUN
faba-173	394	4	2018	2018	NUM
faba-173	394	5	.	.	PUNCT
faba-173	395	1	auditing	audit	VERB
faba-173	395	2	for	for	ADP
faba-173	395	3	financial	financial	ADJ
faba-173	395	4	reporting	reporting	NOUN
faba-173	395	5	.	.	PUNCT
faba-173	396	1	in	in	ADP
faba-173	396	2	:	:	PUNCT
faba-173	396	3	farazmand	farazmand	NOUN
faba-173	396	4	,	,	PUNCT
faba-173	396	5	a.	a.	NOUN
faba-173	396	6	(	(	PUNCT
faba-173	396	7	eds	ed	NOUN
faba-173	396	8	)	)	PUNCT
faba-173	396	9	global	global	ADJ
faba-173	396	10	encyclopedia	encyclopedia	NOUN
faba-173	396	11	of	of	ADP
faba-173	396	12	public	public	ADJ
faba-173	396	13	administration	administration	NOUN
faba-173	396	14	,	,	PUNCT
faba-173	396	15	public	public	ADJ
faba-173	396	16	policy	policy	NOUN
faba-173	396	17	,	,	PUNCT
faba-173	396	18	and	and	CCONJ
faba-173	396	19	governance	governance	NOUN
faba-173	396	20	,	,	PUNCT
faba-173	396	21	345	345	NUM
faba-173	396	22	-	-	SYM
faba-173	396	23	353	353	NUM
faba-173	396	24	.	.	PUNCT
faba-173	396	25	springer	springer	NOUN
faba-173	396	26	,	,	PUNCT
faba-173	396	27	cham	cham	PROPN
faba-173	396	28	.	.	PUNCT
faba-173	397	1	beatty	beatty	PROPN
faba-173	397	2	,	,	PUNCT
faba-173	397	3	r.	r.	PROPN
faba-173	397	4	p.	p.	PROPN
faba-173	397	5	1993	1993	NUM
faba-173	397	6	.	.	PUNCT
faba-173	398	1	the	the	DET
faba-173	398	2	economic	economic	ADJ
faba-173	398	3	determinants	determinant	NOUN
faba-173	398	4	of	of	ADP
faba-173	398	5	auditor	auditor	NOUN
faba-173	398	6	compensation	compensation	NOUN
faba-173	398	7	in	in	ADP
faba-173	398	8	the	the	DET
faba-173	398	9	initial	initial	ADJ
faba-173	398	10	public	public	ADJ
faba-173	398	11	offerings	offering	NOUN
faba-173	398	12	market	market	NOUN
faba-173	398	13	.	.	PUNCT
faba-173	399	1	journal	journal	NOUN
faba-173	399	2	of	of	ADP
faba-173	399	3	accounting	accounting	NOUN
faba-173	399	4	research	research	NOUN
faba-173	399	5	,	,	PUNCT
faba-173	399	6	31(2	31(2	NUM
faba-173	399	7	):	):	PUNCT
faba-173	399	8	294	294	NUM
faba-173	399	9	-	-	SYM
faba-173	399	10	302	302	NUM
faba-173	399	11	.	.	PUNCT
faba-173	400	1	bell	bell	PROPN
faba-173	400	2	,	,	PUNCT
faba-173	400	3	t.b	t.b	PROPN
faba-173	400	4	.	.	PROPN
faba-173	400	5	,	,	PUNCT
faba-173	400	6	w.	w.	PROPN
faba-173	400	7	r.	r.	PROPN
faba-173	400	8	landsman	landsman	PROPN
faba-173	400	9	,	,	PUNCT
faba-173	400	10	and	and	CCONJ
faba-173	400	11	d.	d.	PROPN
faba-173	400	12	a.	a.	PROPN
faba-173	400	13	shackelford	shackelford	PROPN
faba-173	400	14	.	.	PUNCT
faba-173	401	1	2001	2001	NUM
faba-173	401	2	.	.	PUNCT
faba-173	402	1	auditors	auditor	NOUN
faba-173	402	2	’	'	PUNCT
faba-173	402	3	perceived	perceive	VERB
faba-173	402	4	business	business	NOUN
faba-173	402	5	risk	risk	NOUN
faba-173	402	6	and	and	CCONJ
faba-173	402	7	audit	audit	NOUN
faba-173	402	8	fees	fee	NOUN
faba-173	402	9	:	:	PUNCT
faba-173	402	10	analysis	analysis	NOUN
faba-173	402	11	and	and	CCONJ
faba-173	402	12	evidence	evidence	NOUN
faba-173	402	13	.	.	PUNCT
faba-173	403	1	journal	journal	NOUN
faba-173	403	2	of	of	ADP
faba-173	403	3	accounting	accounting	NOUN
faba-173	403	4	research	research	NOUN
faba-173	403	5	,	,	PUNCT
faba-173	403	6	39(1	39(1	NUM
faba-173	403	7	):	):	PUNCT
faba-173	403	8	35	35	NUM
faba-173	403	9	-	-	SYM
faba-173	403	10	43	43	NUM
faba-173	403	11	.	.	PUNCT
faba-173	404	1	bell	bell	NOUN
faba-173	404	2	,	,	PUNCT
faba-173	404	3	t.	t.	PROPN
faba-173	404	4	b.	b.	PROPN
faba-173	404	5	,	,	PUNCT
faba-173	404	6	r.	r.	PROPN
faba-173	404	7	doogar	doogar	PROPN
faba-173	404	8	,	,	PUNCT
faba-173	404	9	and	and	CCONJ
faba-173	404	10	i.	i.	PROPN
faba-173	404	11	solomon.2008	solomon.2008	PROPN
faba-173	404	12	.	.	PROPN
faba-173	404	13	audit	audit	NOUN
faba-173	404	14	labor	labor	NOUN
faba-173	404	15	usage	usage	NOUN
faba-173	404	16	and	and	CCONJ
faba-173	404	17	fees	fee	NOUN
faba-173	404	18	under	under	ADP
faba-173	404	19	business	business	NOUN
faba-173	404	20	risk	risk	NOUN
faba-173	404	21	auditing	auditing	NOUN
faba-173	404	22	.	.	PUNCT
faba-173	405	1	journal	journal	PROPN
faba-173	405	2	of	of	ADP
faba-173	405	3	accounting	accounting	NOUN
faba-173	405	4	research	research	NOUN
faba-173	405	5	,	,	PUNCT
faba-173	405	6	46(4	46(4	NUM
faba-173	405	7	):	):	PUNCT
faba-173	405	8	729	729	NUM
faba-173	405	9	-	-	SYM
faba-173	405	10	760	760	NUM
faba-173	405	11	.	.	PUNCT
faba-173	405	12	beyer	beyer	PROPN
faba-173	405	13	,	,	PUNCT
faba-173	405	14	w.	w.	PROPN
faba-173	405	15	h.	h.	PROPN
faba-173	405	16	1968	1968	NUM
faba-173	405	17	.	.	PUNCT
faba-173	406	1	handbook	handbook	NOUN
faba-173	406	2	of	of	ADP
faba-173	406	3	tables	table	NOUN
faba-173	406	4	for	for	ADP
faba-173	406	5	probability	probability	NOUN
faba-173	406	6	and	and	CCONJ
faba-173	406	7	statistics	statistic	NOUN
faba-173	406	8	(	(	PUNCT
faba-173	406	9	2nd	2nd	NOUN
faba-173	406	10	edition	edition	NOUN
faba-173	406	11	)	)	PUNCT
faba-173	406	12	.	.	PUNCT
faba-173	407	1	crc	crc	PROPN
faba-173	407	2	press	press	PROPN
faba-173	407	3	.	.	PUNCT
faba-173	408	1	cancino	cancino	PROPN
faba-173	408	2	,	,	PUNCT
faba-173	408	3	y.	y.	PROPN
faba-173	408	4	a.	a.	PROPN
faba-173	408	5	,	,	PUNCT
faba-173	408	6	j.	j.	PROPN
faba-173	408	7	j.	j.	PROPN
faba-173	408	8	rozo	rozo	PROPN
faba-173	408	9	,	,	PUNCT
faba-173	408	10	and	and	CCONJ
faba-173	408	11	c.	c.	PROPN
faba-173	408	12	i.	i.	PROPN
faba-173	408	13	manjarrez	manjarrez	PROPN
faba-173	408	14	.	.	PUNCT
faba-173	409	1	2019	2019	NUM
faba-173	409	2	.	.	PUNCT
faba-173	410	1	uses	use	NOUN
faba-173	410	2	and	and	CCONJ
faba-173	410	3	benefits	benefit	NOUN
faba-173	410	4	of	of	ADP
faba-173	410	5	the	the	DET
faba-173	410	6	marketing	marketing	NOUN
faba-173	410	7	audit	audit	NOUN
faba-173	410	8	:	:	PUNCT
faba-173	410	9	a	a	DET
faba-173	410	10	point	point	NOUN
faba-173	410	11	of	of	ADP
faba-173	410	12	view	view	NOUN
faba-173	410	13	of	of	ADP
faba-173	410	14	managers	manager	NOUN
faba-173	410	15	in	in	ADP
faba-173	410	16	marketing	marketing	NOUN
faba-173	410	17	departments	department	NOUN
faba-173	410	18	.	.	PUNCT
faba-173	411	1	revista	revista	PROPN
faba-173	411	2	espacios	espacios	PROPN
faba-173	411	3	,	,	PUNCT
faba-173	411	4	40(11	40(11	NUM
faba-173	411	5	):	):	PUNCT
faba-173	411	6	25	25	NUM
faba-173	411	7	-	-	SYM
faba-173	411	8	32	32	NUM
faba-173	411	9	.	.	PUNCT
faba-173	412	1	centre	centre	NOUN
faba-173	412	2	for	for	ADP
faba-173	412	3	financial	financial	ADJ
faba-173	412	4	reporting	reporting	NOUN
faba-173	412	5	reform	reform	NOUN
faba-173	412	6	(	(	PUNCT
faba-173	412	7	world	world	PROPN
faba-173	412	8	bank	bank	PROPN
faba-173	412	9	)	)	PUNCT
faba-173	412	10	.	.	PUNCT
faba-173	413	1	2016	2016	NUM
faba-173	413	2	.	.	PUNCT
faba-173	414	1	banking	banking	NOUN
faba-173	414	2	supervisors	supervisor	NOUN
faba-173	414	3	and	and	CCONJ
faba-173	414	4	external	external	ADJ
faba-173	414	5	auditors	auditor	NOUN
faba-173	414	6	:	:	PUNCT
faba-173	414	7	building	build	VERB
faba-173	414	8	a	a	DET
faba-173	414	9	constructive	constructive	ADJ
faba-173	414	10	relationship	relationship	NOUN
faba-173	414	11	.	.	PUNCT
faba-173	415	1	available	available	ADJ
faba-173	415	2	at	at	ADP
faba-173	415	3	:	:	PUNCT
faba-173	415	4	https://cfrr.worldbank.org/sites/default/files/2019-11/guide_pages.pdf	https://cfrr.worldbank.org/sites/default/files/2019-11/guide_pages.pdf	PROPN
faba-173	415	5	.	.	PUNCT
faba-173	416	1	[	[	X
faba-173	416	2	accessed	access	VERB
faba-173	416	3	8th	8th	ADJ
faba-173	416	4	january	january	NOUN
faba-173	416	5	2023	2023	NUM
faba-173	416	6	]	]	PUNCT
faba-173	416	7	.	.	PUNCT
faba-173	417	1	cohen	cohen	PROPN
faba-173	417	2	,	,	PUNCT
faba-173	417	3	j.	j.	PROPN
faba-173	417	4	k.	k.	PROPN
faba-173	417	5	g.	g.	PROPN
faba-173	417	6	and	and	CCONJ
faba-173	417	7	a.	a.	PROPN
faba-173	417	8	wright	wright	PROPN
faba-173	417	9	.	.	PUNCT
faba-173	418	1	2010	2010	NUM
faba-173	418	2	.	.	PUNCT
faba-173	419	1	corporate	corporate	ADJ
faba-173	419	2	governance	governance	NOUN
faba-173	419	3	in	in	ADP
faba-173	419	4	the	the	DET
faba-173	419	5	post	post	ADJ
faba-173	419	6	-	-	ADJ
faba-173	419	7	sarbanes	sarbanes	ADJ
faba-173	419	8	-	-	PUNCT
faba-173	419	9	oxley	oxley	ADJ
faba-173	419	10	era	era	NOUN
faba-173	419	11	:	:	PUNCT
faba-173	419	12	auditors	auditor	NOUN
faba-173	419	13	’	’	PART
faba-173	419	14	experiences	experience	NOUN
faba-173	419	15	.	.	PUNCT
faba-173	420	1	contemporary	contemporary	ADJ
faba-173	420	2	accounting	accounting	NOUN
faba-173	420	3	research	research	NOUN
faba-173	420	4	,	,	PUNCT
faba-173	420	5	27(3	27(3	NUM
faba-173	420	6	):	):	PUNCT
faba-173	420	7	751	751	NUM
faba-173	420	8	-	-	SYM
faba-173	420	9	786	786	NUM
faba-173	420	10	.	.	PUNCT
faba-173	421	1	dachevski	dachevski	PROPN
faba-173	421	2	,	,	PUNCT
faba-173	421	3	d.	d.	PROPN
faba-173	421	4	,	,	PUNCT
faba-173	421	5	and	and	CCONJ
faba-173	421	6	b.	b.	PROPN
faba-173	421	7	ackers	acker	NOUN
faba-173	421	8	.	.	PUNCT
faba-173	422	1	2022	2022	NUM
faba-173	422	2	.	.	PUNCT
faba-173	423	1	the	the	DET
faba-173	423	2	audit	audit	NOUN
faba-173	423	3	regulatory	regulatory	ADJ
faba-173	423	4	dilemma	dilemma	NOUN
faba-173	423	5	–	–	PUNCT
faba-173	423	6	should	should	AUX
faba-173	423	7	audit	audit	VERB
faba-173	423	8	regulatory	regulatory	ADJ
faba-173	423	9	authorities	authority	NOUN
faba-173	423	10	focus	focus	VERB
faba-173	423	11	on	on	ADP
faba-173	423	12	regulating	regulate	VERB
faba-173	423	13	the	the	DET
faba-173	423	14	audit	audit	NOUN
faba-173	423	15	expectation	expectation	NOUN
faba-173	423	16	gap	gap	NOUN
faba-173	423	17	?	?	PUNCT
faba-173	424	1	journal	journal	NOUN
faba-173	424	2	of	of	ADP
faba-173	424	3	accounting	accounting	NOUN
faba-173	424	4	,	,	PUNCT
faba-173	424	5	finance	finance	NOUN
faba-173	424	6	and	and	CCONJ
faba-173	424	7	auditing	auditing	NOUN
faba-173	424	8	studies	study	NOUN
faba-173	424	9	,	,	PUNCT
faba-173	424	10	8(3	8(3	NUM
faba-173	424	11	):	):	PUNCT
faba-173	424	12	86	86	NUM
faba-173	424	13	-	-	SYM
faba-173	424	14	114	114	NUM
faba-173	424	15	.	.	PUNCT
faba-173	425	1	de	de	PROPN
faba-173	425	2	lima	lima	PROPN
faba-173	425	3	castro	castro	PROPN
faba-173	425	4	,	,	PUNCT
faba-173	425	5	w.	w.	PROPN
faba-173	425	6	b.	b.	PROPN
faba-173	425	7	,	,	PUNCT
faba-173	425	8	i.	i.	PROPN
faba-173	425	9	r.	r.	PROPN
faba-173	425	10	peleias	peleias	PROPN
faba-173	425	11	,	,	PUNCT
faba-173	425	12	and	and	CCONJ
faba-173	425	13	g.	g.	PROPN
faba-173	425	14	p.	p.	PROPN
faba-173	425	15	da	da	PROPN
faba-173	425	16	silva	silva	PROPN
faba-173	425	17	.	.	PUNCT
faba-173	425	18	2015	2015	NUM
faba-173	425	19	.	.	PUNCT
faba-173	426	1	determinants	determinant	NOUN
faba-173	426	2	of	of	ADP
faba-173	426	3	audit	audit	NOUN
faba-173	426	4	fees	fee	NOUN
faba-173	426	5	:	:	PUNCT
faba-173	426	6	a	a	DET
faba-173	426	7	study	study	NOUN
faba-173	426	8	in	in	ADP
faba-173	426	9	the	the	DET
faba-173	426	10	companies	company	NOUN
faba-173	426	11	listed	list	VERB
faba-173	426	12	on	on	ADP
faba-173	426	13	the	the	DET
faba-173	426	14	bm&fbovespa	bm&fbovespa	PROPN
faba-173	426	15	,	,	PUNCT
faba-173	426	16	brazil	brazil	PROPN
faba-173	426	17	.	.	PUNCT
faba-173	427	1	revista	revista	PROPN
faba-173	427	2	contabilidade	contabilidade	PROPN
faba-173	427	3	and	and	CCONJ
faba-173	427	4	finanças	finanças	NOUN
faba-173	427	5	,	,	PUNCT
faba-173	427	6	26(69	26(69	NUM
faba-173	427	7	):	):	PUNCT
faba-173	427	8	261273	261273	NUM
faba-173	427	9	.	.	PUNCT
faba-173	428	1	dowling	dowle	VERB
faba-173	428	2	,	,	PUNCT
faba-173	428	3	c.	c.	PROPN
faba-173	428	4	,	,	PUNCT
faba-173	428	5	w.	w.	PROPN
faba-173	428	6	r.	r.	PROPN
faba-173	428	7	knechel	knechel	PROPN
faba-173	428	8	,	,	PUNCT
faba-173	428	9	and	and	CCONJ
faba-173	428	10	r.	r.	PROPN
faba-173	428	11	moroney	moroney	PROPN
faba-173	428	12	.	.	PUNCT
faba-173	429	1	2018	2018	NUM
faba-173	429	2	.	.	PUNCT
faba-173	430	1	public	public	ADJ
faba-173	430	2	oversight	oversight	NOUN
faba-173	430	3	of	of	ADP
faba-173	430	4	audit	audit	NOUN
faba-173	430	5	firms	firm	NOUN
faba-173	430	6	:	:	PUNCT
faba-173	430	7	the	the	DET
faba-173	430	8	slippery	slippery	NOUN
faba-173	430	9	-	-	PUNCT
faba-173	430	10	slope	slope	NOUN
faba-173	430	11	of	of	ADP
faba-173	430	12	enforcing	enforce	VERB
faba-173	430	13	regulation	regulation	NOUN
faba-173	430	14	.	.	PUNCT
faba-173	431	1	abacus	abacus	PROPN
faba-173	431	2	,	,	PUNCT
faba-173	431	3	54(3	54(3	NUM
faba-173	431	4	):	):	PUNCT
faba-173	431	5	353	353	NUM
faba-173	431	6	-	-	SYM
faba-173	431	7	380	380	NUM
faba-173	431	8	.	.	PUNCT
faba-173	432	1	elliott	elliott	PROPN
faba-173	432	2	,	,	PUNCT
faba-173	432	3	j.	j.	PROPN
faba-173	432	4	a.	a.	PROPN
faba-173	432	5	,	,	PUNCT
faba-173	432	6	a.	a.	PROPN
faba-173	432	7	ghosh	ghosh	PROPN
faba-173	432	8	,	,	PUNCT
faba-173	432	9	e.	e.	PROPN
faba-173	432	10	peltier	peltier	PROPN
faba-173	432	11	wanger	wanger	PROPN
faba-173	432	12	,	,	PUNCT
faba-173	432	13	m.	m.	NOUN
faba-173	432	14	darrough	darrough	PROPN
faba-173	432	15	,	,	PUNCT
faba-173	432	16	h.	h.	PROPN
faba-173	432	17	davis	davis	PROPN
faba-173	432	18	,	,	PUNCT
faba-173	432	19	p.	p.	PROPN
faba-173	432	20	davis	davis	PROPN
faba-173	432	21	-	-	PUNCT
faba-173	432	22	friday	friday	PROPN
faba-173	432	23	,	,	PUNCT
faba-173	432	24	r.	r.	PROPN
faba-173	432	25	huang	huang	PROPN
faba-173	432	26	,	,	PUNCT
faba-173	432	27	s.	s.	PROPN
faba-173	432	28	lilien	lilien	PROPN
faba-173	432	29	,	,	PUNCT
faba-173	432	30	s.	s.	PROPN
faba-173	432	31	lustgarten	lustgarten	PROPN
faba-173	432	32	,	,	PUNCT
faba-173	432	33	r.	r.	PROPN
faba-173	432	34	pawlewicz	pawlewicz	PROPN
faba-173	432	35	,	,	PUNCT
faba-173	432	36	and	and	CCONJ
faba-173	432	37	j.	j.	PROPN
faba-173	432	38	winterop	winterop	PROPN
faba-173	432	39	.	.	PUNCT
faba-173	433	1	2008	2008	NUM
faba-173	433	2	.	.	PUNCT
faba-173	434	1	pricing	pricing	NOUN
faba-173	434	2	of	of	ADP
faba-173	434	3	risky	risky	ADJ
faba-173	434	4	initial	initial	ADJ
faba-173	434	5	audit	audit	NOUN
faba-173	434	6	engagements	engagement	NOUN
faba-173	434	7	.	.	PUNCT
faba-173	435	1	baruch	baruch	ADJ
faba-173	435	2	college	college	PROPN
faba-173	435	3	,	,	PUNCT
faba-173	435	4	city	city	NOUN
faba-173	435	5	university	university	PROPN
faba-173	435	6	of	of	ADP
faba-173	435	7	new	new	PROPN
faba-173	435	8	york	york	PROPN
faba-173	435	9	,	,	PUNCT
faba-173	435	10	new	new	PROPN
faba-173	435	11	york	york	PROPN
faba-173	435	12	,	,	PUNCT
faba-173	435	13	usa	usa	PROPN
faba-173	435	14	.	.	PROPN
faba-173	435	15	eu	eu	PROPN
faba-173	435	16	-	-	PROPN
faba-173	435	17	jin	jin	PROPN
faba-173	435	18	,	,	PUNCT
faba-173	435	19	t.	t.	PROPN
faba-173	435	20	,	,	PUNCT
faba-173	435	21	and	and	CCONJ
faba-173	435	22	k.	k.	PROPN
faba-173	435	23	a.	a.	PROPN
faba-173	435	24	houghton	houghton	PROPN
faba-173	435	25	.	.	PUNCT
faba-173	436	1	2000	2000	NUM
faba-173	436	2	.	.	PUNCT
faba-173	437	1	audit	audit	NOUN
faba-173	437	2	litigation	litigation	NOUN
faba-173	437	3	and	and	CCONJ
faba-173	437	4	the	the	DET
faba-173	437	5	pricing	pricing	NOUN
faba-173	437	6	of	of	ADP
faba-173	437	7	audit	audit	NOUN
faba-173	437	8	services	service	NOUN
faba-173	437	9	.	.	PUNCT
faba-173	438	1	university	university	NOUN
faba-173	438	2	of	of	ADP
faba-173	438	3	melbourne	melbourne	PROPN
faba-173	438	4	,	,	PUNCT
faba-173	438	5	victoria	victoria	PROPN
faba-173	438	6	,	,	PUNCT
faba-173	438	7	australia	australia	PROPN
faba-173	438	8	.	.	PUNCT
faba-173	439	1	european	european	ADJ
faba-173	439	2	parliament	parliament	PROPN
faba-173	439	3	.	.	PUNCT
faba-173	440	1	2014a	2014a	NUM
faba-173	440	2	.	.	PUNCT
faba-173	441	1	directive	directive	NOUN
faba-173	441	2	2014/56	2014/56	NUM
faba-173	441	3	/	/	SYM
faba-173	441	4	eu	eu	PROPN
faba-173	441	5	amending	amend	VERB
faba-173	441	6	directive	directive	NOUN
faba-173	441	7	2006/43	2006/43	NUM
faba-173	441	8	/	/	SYM
faba-173	441	9	ec	ec	PROPN
faba-173	441	10	on	on	ADP
faba-173	441	11	statutory	statutory	ADJ
faba-173	441	12	audits	audits	NOUN
faba-173	441	13	of	of	ADP
faba-173	441	14	https://cfrr.worldbank.org/sites/default/files/2019-11/guide_pages.pdf	https://cfrr.worldbank.org/sites/default/files/2019-11/guide_pages.pdf	PROPN
faba-173	441	15	darko	darko	PROPN
faba-173	441	16	dachevski	dachevski	PROPN
faba-173	441	17	and	and	CCONJ
faba-173	441	18	barry	barry	PROPN
faba-173	441	19	ackers	acker	NOUN
faba-173	441	20	/	/	SYM
faba-173	441	21	finance	finance	NOUN
faba-173	441	22	,	,	PUNCT
faba-173	441	23	accounting	accounting	NOUN
faba-173	441	24	and	and	CCONJ
faba-173	441	25	business	business	NOUN
faba-173	441	26	analysis	analysis	NOUN
faba-173	441	27	,	,	PUNCT
faba-173	441	28	volume	volume	NOUN
faba-173	441	29	6	6	NUM
faba-173	441	30	,	,	PUNCT
faba-173	441	31	issue	issue	NOUN
faba-173	441	32	1	1	NUM
faba-173	441	33	,	,	PUNCT
faba-173	441	34	2024	2024	NUM
faba-173	441	35	28	28	NUM
faba-173	441	36	annual	annual	ADJ
faba-173	441	37	accounts	account	NOUN
faba-173	441	38	and	and	CCONJ
faba-173	441	39	consolidated	consolidated	ADJ
faba-173	441	40	accounts	account	NOUN
faba-173	441	41	.	.	PUNCT
faba-173	442	1	available	available	ADJ
faba-173	442	2	at	at	ADP
faba-173	442	3	:	:	PUNCT
faba-173	442	4	https://eur-lex.europa.eu/legalcontent/en/txt/?uri=celex%3a32014l0056	https://eur-lex.europa.eu/legalcontent/en/txt/?uri=celex%3a32014l0056	PROPN
faba-173	442	5	.	.	PUNCT
faba-173	443	1	[	[	X
faba-173	443	2	accessed	access	VERB
faba-173	443	3	8th	8th	ADJ
faba-173	443	4	january	january	NOUN
faba-173	443	5	2023	2023	NUM
faba-173	443	6	]	]	PUNCT
faba-173	443	7	.	.	PUNCT
faba-173	444	1	european	european	ADJ
faba-173	444	2	parliament	parliament	PROPN
faba-173	444	3	.	.	PUNCT
faba-173	445	1	2014b	2014b	NUM
faba-173	445	2	.	.	PUNCT
faba-173	446	1	regulation	regulation	NOUN
faba-173	446	2	(	(	PUNCT
faba-173	446	3	eu	eu	NOUN
faba-173	446	4	)	)	PUNCT
faba-173	446	5	no	no	NOUN
faba-173	446	6	.	.	NOUN
faba-173	446	7	537	537	NUM
faba-173	446	8	on	on	ADP
faba-173	446	9	specific	specific	ADJ
faba-173	446	10	requirements	requirement	NOUN
faba-173	446	11	regarding	regard	VERB
faba-173	446	12	statutory	statutory	ADJ
faba-173	446	13	audit	audit	NOUN
faba-173	446	14	of	of	ADP
faba-173	446	15	public	public	ADJ
faba-173	446	16	-	-	PUNCT
faba-173	446	17	interest	interest	NOUN
faba-173	446	18	entities	entity	NOUN
faba-173	446	19	and	and	CCONJ
faba-173	446	20	repealing	repealing	NOUN
faba-173	446	21	commission	commission	NOUN
faba-173	446	22	decision	decision	NOUN
faba-173	446	23	2005/909	2005/909	NUM
faba-173	446	24	/	/	SYM
faba-173	446	25	ec	ec	PROPN
faba-173	446	26	.	.	PUNCT
faba-173	446	27	available	available	ADJ
faba-173	446	28	at	at	ADP
faba-173	446	29	:	:	PUNCT
faba-173	446	30	https://eurlex.europa.eu/legal-content/en/txt/pdf/?uri=celex:32014r0537	https://eurlex.europa.eu/legal-content/en/txt/pdf/?uri=celex:32014r0537	INTJ
faba-173	446	31	.	.	PUNCT
faba-173	447	1	[	[	X
faba-173	447	2	accessed	access	VERB
faba-173	447	3	8th	8th	ADJ
faba-173	447	4	january	january	NOUN
faba-173	447	5	2023	2023	NUM
faba-173	447	6	]	]	PUNCT
faba-173	447	7	.	.	PUNCT
faba-173	448	1	european	european	ADJ
faba-173	448	2	parliament	parliament	PROPN
faba-173	448	3	.	.	PUNCT
faba-173	449	1	2006	2006	NUM
faba-173	449	2	.	.	PUNCT
faba-173	450	1	directive	directive	NOUN
faba-173	450	2	2006/43	2006/43	NUM
faba-173	450	3	/	/	SYM
faba-173	450	4	ec	ec	PROPN
faba-173	450	5	on	on	ADP
faba-173	450	6	statutory	statutory	ADJ
faba-173	450	7	audits	audits	NOUN
faba-173	450	8	of	of	ADP
faba-173	450	9	annual	annual	ADJ
faba-173	450	10	accounts	account	NOUN
faba-173	450	11	and	and	CCONJ
faba-173	450	12	consolidated	consolidated	ADJ
faba-173	450	13	accounts	account	NOUN
faba-173	450	14	,	,	PUNCT
faba-173	450	15	amending	amend	VERB
faba-173	450	16	council	council	NOUN
faba-173	450	17	directives	directive	NOUN
faba-173	450	18	78/660	78/660	NUM
faba-173	450	19	/	/	SYM
faba-173	450	20	eec	eec	PROPN
faba-173	450	21	and	and	CCONJ
faba-173	450	22	83/349	83/349	NUM
faba-173	450	23	/	/	SYM
faba-173	450	24	eec	eec	PROPN
faba-173	450	25	and	and	CCONJ
faba-173	450	26	repealing	repeal	VERB
faba-173	450	27	council	council	NOUN
faba-173	450	28	directive	directive	NOUN
faba-173	450	29	84/253	84/253	NUM
faba-173	450	30	/	/	SYM
faba-173	450	31	eec	eec	PROPN
faba-173	450	32	.	.	PUNCT
faba-173	451	1	available	available	ADJ
faba-173	451	2	at	at	ADP
faba-173	451	3	:	:	PUNCT
faba-173	451	4	https://eur-lex.europa.eu/legalcontent/en/txt/?uri=celex%3a32006l0043	https://eur-lex.europa.eu/legalcontent/en/txt/?uri=celex%3a32006l0043	PROPN
faba-173	451	5	.	.	PUNCT
faba-173	452	1	[	[	X
faba-173	452	2	accessed	access	VERB
faba-173	452	3	8th	8th	ADJ
faba-173	452	4	january	january	NOUN
faba-173	452	5	2023	2023	NUM
faba-173	452	6	]	]	PUNCT
faba-173	452	7	.	.	PUNCT
faba-173	453	1	fiolleau	fiolleau	PROPN
faba-173	453	2	,	,	PUNCT
faba-173	453	3	k.	k.	PROPN
faba-173	453	4	,	,	PUNCT
faba-173	453	5	k.	k.	PROPN
faba-173	453	6	hoang	hoang	PROPN
faba-173	453	7	,	,	PUNCT
faba-173	453	8	k.	k.	PROPN
faba-173	453	9	jamal	jamal	PROPN
faba-173	453	10	,	,	PUNCT
faba-173	453	11	and	and	CCONJ
faba-173	453	12	s.	s.	PROPN
faba-173	453	13	sunder	sunder	PROPN
faba-173	453	14	.	.	PUNCT
faba-173	454	1	2013	2013	NUM
faba-173	454	2	.	.	PUNCT
faba-173	455	1	how	how	SCONJ
faba-173	455	2	do	do	AUX
faba-173	455	3	regulatory	regulatory	ADJ
faba-173	455	4	reforms	reform	NOUN
faba-173	455	5	to	to	PART
faba-173	455	6	enhance	enhance	VERB
faba-173	455	7	auditor	auditor	NOUN
faba-173	455	8	independence	independence	NOUN
faba-173	455	9	work	work	VERB
faba-173	455	10	in	in	ADP
faba-173	455	11	practice	practice	NOUN
faba-173	455	12	?	?	PUNCT
faba-173	456	1	contemporary	contemporary	ADJ
faba-173	456	2	accounting	accounting	NOUN
faba-173	456	3	research	research	NOUN
faba-173	456	4	,	,	PUNCT
faba-173	456	5	30(3	30(3	NUM
faba-173	456	6	):	):	PUNCT
faba-173	456	7	864	864	NUM
faba-173	456	8	-	-	SYM
faba-173	456	9	890	890	NUM
faba-173	456	10	.	.	PUNCT
faba-173	457	1	fontaine	fontaine	PROPN
faba-173	457	2	,	,	PUNCT
faba-173	457	3	r.	r.	PROPN
faba-173	457	4	,	,	PUNCT
faba-173	457	5	h.	h.	PROPN
faba-173	457	6	khemakhem	khemakhem	PROPN
faba-173	457	7	,	,	PUNCT
faba-173	457	8	and	and	CCONJ
faba-173	457	9	d.	d.	PROPN
faba-173	457	10	herda	herda	PROPN
faba-173	457	11	.	.	PUNCT
faba-173	458	1	2016	2016	NUM
faba-173	458	2	.	.	PUNCT
faba-173	459	1	audit	audit	NOUN
faba-173	459	2	committee	committee	NOUN
faba-173	459	3	perspectives	perspective	NOUN
faba-173	459	4	on	on	ADP
faba-173	459	5	mandatory	mandatory	ADJ
faba-173	459	6	audit	audit	NOUN
faba-173	459	7	firm	firm	ADJ
faba-173	459	8	rotation	rotation	NOUN
faba-173	459	9	:	:	PUNCT
faba-173	459	10	evidence	evidence	NOUN
faba-173	459	11	from	from	ADP
faba-173	459	12	canada	canada	PROPN
faba-173	459	13	.	.	PUNCT
faba-173	460	1	journal	journal	PROPN
faba-173	460	2	of	of	ADP
faba-173	460	3	management	management	NOUN
faba-173	460	4	and	and	CCONJ
faba-173	460	5	governance	governance	NOUN
faba-173	460	6	,	,	PUNCT
faba-173	460	7	20(3	20(3	NUM
faba-173	460	8	):	):	PUNCT
faba-173	460	9	485	485	NUM
faba-173	460	10	-	-	SYM
faba-173	460	11	502	502	NUM
faba-173	460	12	.	.	PUNCT
faba-173	461	1	gheorghe	gheorghe	NOUN
faba-173	461	2	,	,	PUNCT
faba-173	461	3	t.i	t.i	PROPN
faba-173	461	4	.	.	PROPN
faba-173	461	5	2011	2011	NUM
faba-173	461	6	.	.	PUNCT
faba-173	462	1	the	the	DET
faba-173	462	2	going	go	VERB
faba-173	462	3	concern	concern	NOUN
faba-173	462	4	–	–	PUNCT
faba-173	462	5	theory	theory	NOUN
faba-173	462	6	and	and	CCONJ
faba-173	462	7	practice	practice	NOUN
faba-173	462	8	in	in	ADP
faba-173	462	9	the	the	DET
faba-173	462	10	financial	financial	ADJ
faba-173	462	11	audit	audit	NOUN
faba-173	462	12	.	.	PUNCT
faba-173	463	1	annals	annal	NOUN
faba-173	463	2	of	of	ADP
faba-173	463	3	faculty	faculty	NOUN
faba-173	463	4	of	of	ADP
faba-173	463	5	economics	economic	NOUN
faba-173	463	6	,	,	PUNCT
faba-173	463	7	university	university	NOUN
faba-173	463	8	of	of	ADP
faba-173	463	9	oradea	oradea	PROPN
faba-173	463	10	,	,	PUNCT
faba-173	463	11	1(2	1(2	NUM
faba-173	463	12	):	):	PUNCT
faba-173	463	13	631	631	NUM
faba-173	463	14	-	-	SYM
faba-173	463	15	635	635	NUM
faba-173	463	16	.	.	PUNCT
faba-173	464	1	gibson	gibson	PROPN
faba-173	464	2	,	,	PUNCT
faba-173	464	3	c.	c.	PROPN
faba-173	464	4	h.	h.	PROPN
faba-173	464	5	2018	2018	NUM
faba-173	464	6	.	.	PUNCT
faba-173	465	1	financial	financial	ADJ
faba-173	465	2	reporting	reporting	NOUN
faba-173	465	3	and	and	CCONJ
faba-173	465	4	analysis	analysis	NOUN
faba-173	465	5	–	–	PUNCT
faba-173	465	6	using	use	VERB
faba-173	465	7	financial	financial	ADJ
faba-173	465	8	accounting	accounting	NOUN
faba-173	465	9	information	information	NOUN
faba-173	465	10	(	(	PUNCT
faba-173	465	11	13th	13th	NOUN
faba-173	465	12	edition	edition	NOUN
faba-173	465	13	)	)	PUNCT
faba-173	465	14	.	.	PUNCT
faba-173	466	1	cengage	cengage	PROPN
faba-173	466	2	learning	learning	PROPN
faba-173	466	3	,	,	PUNCT
faba-173	466	4	mason	mason	PROPN
faba-173	466	5	,	,	PUNCT
faba-173	466	6	ohio	ohio	PROPN
faba-173	466	7	,	,	PUNCT
faba-173	466	8	usa	usa	PROPN
faba-173	466	9	.	.	PROPN
faba-173	466	10	gill	gill	PROPN
faba-173	466	11	,	,	PUNCT
faba-173	466	12	j.	j.	PROPN
faba-173	466	13	,	,	PUNCT
faba-173	466	14	p.	p.	PROPN
faba-173	466	15	johnson	johnson	PROPN
faba-173	466	16	,	,	PUNCT
faba-173	466	17	and	and	CCONJ
faba-173	466	18	m.	m.	NOUN
faba-173	466	19	clark	clark	PROPN
faba-173	466	20	.	.	PUNCT
faba-173	467	1	2010	2010	NUM
faba-173	467	2	.	.	PUNCT
faba-173	468	1	research	research	NOUN
faba-173	468	2	methods	method	NOUN
faba-173	468	3	for	for	ADP
faba-173	468	4	managers	manager	NOUN
faba-173	468	5	(	(	PUNCT
faba-173	468	6	4th	4th	ADJ
faba-173	468	7	edition	edition	NOUN
faba-173	468	8	)	)	PUNCT
faba-173	468	9	.	.	PUNCT
faba-173	469	1	sage	sage	NOUN
faba-173	469	2	publications	publication	NOUN
faba-173	469	3	,	,	PUNCT
faba-173	469	4	london	london	PROPN
faba-173	469	5	,	,	PUNCT
faba-173	469	6	uk	uk	PROPN
faba-173	469	7	.	.	PROPN
faba-173	469	8	gros	gros	PROPN
faba-173	469	9	,	,	PUNCT
faba-173	469	10	m.	m.	NOUN
faba-173	469	11	and	and	CCONJ
faba-173	469	12	d.	d.	PROPN
faba-173	469	13	worret	worret	PROPN
faba-173	469	14	.	.	PUNCT
faba-173	469	15	2014	2014	NUM
faba-173	469	16	.	.	PUNCT
faba-173	470	1	the	the	DET
faba-173	470	2	challenge	challenge	NOUN
faba-173	470	3	of	of	ADP
faba-173	470	4	measuring	measure	VERB
faba-173	470	5	audit	audit	NOUN
faba-173	470	6	quality	quality	NOUN
faba-173	470	7	:	:	PUNCT
faba-173	470	8	some	some	DET
faba-173	470	9	evidence	evidence	NOUN
faba-173	470	10	.	.	PUNCT
faba-173	471	1	international	international	ADJ
faba-173	471	2	journal	journal	NOUN
faba-173	471	3	of	of	ADP
faba-173	471	4	critical	critical	ADJ
faba-173	471	5	accounting	accounting	NOUN
faba-173	471	6	,	,	PUNCT
faba-173	471	7	6(4	6(4	NUM
faba-173	471	8	):	):	PUNCT
faba-173	471	9	345	345	NUM
faba-173	471	10	-	-	SYM
faba-173	471	11	374	374	NUM
faba-173	471	12	.	.	PUNCT
faba-173	472	1	hakwoon	hakwoon	NOUN
faba-173	472	2	,	,	PUNCT
faba-173	472	3	k.	k.	PROPN
faba-173	472	4	,	,	PUNCT
faba-173	472	5	l.	l.	PROPN
faba-173	472	6	hyoik	hyoik	PROPN
faba-173	472	7	,	,	PUNCT
faba-173	472	8	and	and	CCONJ
faba-173	472	9	l.	l.	PROPN
faba-173	472	10	jong	jong	PROPN
faba-173	472	11	eun	eun	PROPN
faba-173	472	12	.	.	PROPN
faba-173	472	13	2015	2015	NUM
faba-173	472	14	.	.	PUNCT
faba-173	473	1	mandatory	mandatory	ADJ
faba-173	473	2	audit	audit	NOUN
faba-173	473	3	firm	firm	ADJ
faba-173	473	4	rotation	rotation	NOUN
faba-173	473	5	and	and	CCONJ
faba-173	473	6	audit	audit	NOUN
faba-173	473	7	quality	quality	NOUN
faba-173	473	8	.	.	PUNCT
faba-173	474	1	the	the	DET
faba-173	474	2	journal	journal	NOUN
faba-173	474	3	of	of	ADP
faba-173	474	4	applied	apply	VERB
faba-173	474	5	business	business	NOUN
faba-173	474	6	research	research	NOUN
faba-173	474	7	,	,	PUNCT
faba-173	474	8	31(3	31(3	NUM
faba-173	474	9	):	):	PUNCT
faba-173	474	10	1089	1089	NUM
faba-173	474	11	-	-	SYM
faba-173	474	12	1106	1106	NUM
faba-173	474	13	.	.	PUNCT
faba-173	475	1	houston	houston	PROPN
faba-173	475	2	,	,	PUNCT
faba-173	475	3	r.	r.	PROPN
faba-173	475	4	w.	w.	PROPN
faba-173	475	5	,	,	PUNCT
faba-173	475	6	m.	m.	PROPN
faba-173	475	7	f.	f.	PROPN
faba-173	475	8	peters	peters	PROPN
faba-173	475	9	,	,	PUNCT
faba-173	475	10	and	and	CCONJ
faba-173	475	11	j.	j.	PROPN
faba-173	475	12	h.	h.	PROPN
faba-173	475	13	pratt	pratt	PROPN
faba-173	475	14	.	.	PUNCT
faba-173	476	1	1999	1999	NUM
faba-173	476	2	.	.	PUNCT
faba-173	477	1	the	the	DET
faba-173	477	2	audit	audit	NOUN
faba-173	477	3	risk	risk	NOUN
faba-173	477	4	model	model	NOUN
faba-173	477	5	,	,	PUNCT
faba-173	477	6	business	business	NOUN
faba-173	477	7	risk	risk	NOUN
faba-173	477	8	and	and	CCONJ
faba-173	477	9	auditplanning	auditplanning	NOUN
faba-173	477	10	decisions	decision	NOUN
faba-173	477	11	.	.	PUNCT
faba-173	478	1	the	the	DET
faba-173	478	2	accounting	accounting	NOUN
faba-173	478	3	review	review	NOUN
faba-173	478	4	,	,	PUNCT
faba-173	478	5	74(3	74(3	NOUN
faba-173	478	6	):	):	PUNCT
faba-173	478	7	281	281	NUM
faba-173	478	8	-	-	SYM
faba-173	478	9	298	298	NUM
faba-173	478	10	.	.	PUNCT
faba-173	479	1	international	international	PROPN
faba-173	479	2	federation	federation	PROPN
faba-173	479	3	of	of	ADP
faba-173	479	4	accountants	accountant	NOUN
faba-173	479	5	(	(	PUNCT
faba-173	479	6	ifac	ifac	NOUN
faba-173	479	7	)	)	PUNCT
faba-173	479	8	.	.	PUNCT
faba-173	480	1	2018	2018	NUM
faba-173	480	2	.	.	PUNCT
faba-173	481	1	code	code	NOUN
faba-173	481	2	of	of	ADP
faba-173	481	3	ethics	ethic	NOUN
faba-173	481	4	for	for	ADP
faba-173	481	5	professional	professional	ADJ
faba-173	481	6	accountants	accountant	NOUN
faba-173	481	7	.	.	PUNCT
faba-173	482	1	new	new	PROPN
faba-173	482	2	york	york	PROPN
faba-173	482	3	,	,	PUNCT
faba-173	482	4	usa	usa	PROPN
faba-173	482	5	.	.	PROPN
faba-173	482	6	international	international	PROPN
faba-173	482	7	federation	federation	PROPN
faba-173	482	8	of	of	ADP
faba-173	482	9	accountants	accountant	NOUN
faba-173	482	10	(	(	PUNCT
faba-173	482	11	ifac	ifac	NOUN
faba-173	482	12	)	)	PUNCT
faba-173	482	13	.	.	PUNCT
faba-173	483	1	2013	2013	NUM
faba-173	483	2	.	.	PUNCT
faba-173	484	1	international	international	ADJ
faba-173	484	2	standard	standard	NOUN
faba-173	484	3	on	on	ADP
faba-173	484	4	auditing	audit	VERB
faba-173	484	5	610	610	NUM
faba-173	484	6	–	–	PUNCT
faba-173	484	7	using	use	VERB
faba-173	484	8	the	the	DET
faba-173	484	9	work	work	NOUN
faba-173	484	10	of	of	ADP
faba-173	484	11	internal	internal	ADJ
faba-173	484	12	auditors	auditor	NOUN
faba-173	484	13	.	.	PUNCT
faba-173	485	1	new	new	PROPN
faba-173	485	2	york	york	PROPN
faba-173	485	3	,	,	PUNCT
faba-173	485	4	usa	usa	PROPN
faba-173	485	5	.	.	PROPN
faba-173	485	6	international	international	PROPN
faba-173	485	7	federation	federation	PROPN
faba-173	485	8	of	of	ADP
faba-173	485	9	accountants	accountant	NOUN
faba-173	485	10	(	(	PUNCT
faba-173	485	11	ifac	ifac	NOUN
faba-173	485	12	)	)	PUNCT
faba-173	485	13	.	.	PUNCT
faba-173	486	1	2009	2009	NUM
faba-173	486	2	.	.	PUNCT
faba-173	487	1	international	international	ADJ
faba-173	487	2	standard	standard	NOUN
faba-173	487	3	on	on	ADP
faba-173	487	4	auditing	audit	VERB
faba-173	487	5	200	200	NUM
faba-173	487	6	–	–	PUNCT
faba-173	487	7	overall	overall	ADJ
faba-173	487	8	objectives	objective	NOUN
faba-173	487	9	of	of	ADP
faba-173	487	10	the	the	DET
faba-173	487	11	independent	independent	ADJ
faba-173	487	12	auditor	auditor	NOUN
faba-173	487	13	and	and	CCONJ
faba-173	487	14	the	the	DET
faba-173	487	15	conduct	conduct	NOUN
faba-173	487	16	of	of	ADP
faba-173	487	17	an	an	DET
faba-173	487	18	audit	audit	NOUN
faba-173	487	19	in	in	ADP
faba-173	487	20	accordance	accordance	NOUN
faba-173	487	21	with	with	ADP
faba-173	487	22	international	international	ADJ
faba-173	487	23	standards	standard	NOUN
faba-173	487	24	on	on	ADP
faba-173	487	25	auditing	auditing	NOUN
faba-173	487	26	.	.	PUNCT
faba-173	488	1	new	new	PROPN
faba-173	488	2	york	york	PROPN
faba-173	488	3	,	,	PUNCT
faba-173	488	4	usa	usa	PROPN
faba-173	488	5	.	.	PROPN
faba-173	488	6	institute	institute	PROPN
faba-173	488	7	of	of	ADP
faba-173	488	8	certified	certify	VERB
faba-173	488	9	auditors	auditor	NOUN
faba-173	488	10	of	of	ADP
faba-173	488	11	the	the	DET
faba-173	488	12	republic	republic	NOUN
faba-173	488	13	of	of	ADP
faba-173	488	14	north	north	PROPN
faba-173	488	15	macedonia	macedonia	PROPN
faba-173	488	16	2015	2015	NUM
faba-173	488	17	.	.	PUNCT
faba-173	489	1	analysis	analysis	NOUN
faba-173	489	2	of	of	ADP
faba-173	489	3	the	the	DET
faba-173	489	4	trends	trend	NOUN
faba-173	489	5	in	in	ADP
faba-173	489	6	audit	audit	NOUN
faba-173	489	7	revenue	revenue	NOUN
faba-173	489	8	in	in	ADP
faba-173	489	9	the	the	DET
faba-173	489	10	republic	republic	NOUN
faba-173	489	11	of	of	ADP
faba-173	489	12	north	north	PROPN
faba-173	489	13	macedonia	macedonia	PROPN
faba-173	489	14	.	.	PUNCT
faba-173	490	1	skopje	skopje	PROPN
faba-173	490	2	,	,	PUNCT
faba-173	490	3	north	north	NOUN
faba-173	490	4	macedonia	macedonia	PROPN
faba-173	490	5	.	.	PUNCT
faba-173	491	1	international	international	ADJ
faba-173	491	2	monetary	monetary	ADJ
faba-173	491	3	fund	fund	NOUN
faba-173	491	4	.	.	PUNCT
faba-173	492	1	2023	2023	NUM
faba-173	492	2	.	.	PUNCT
faba-173	493	1	real	real	ADJ
faba-173	493	2	gdp	gdp	NOUN
faba-173	493	3	growth	growth	NOUN
faba-173	493	4	annual	annual	ADJ
faba-173	493	5	percent	percent	NOUN
faba-173	493	6	change	change	NOUN
faba-173	493	7	.	.	PUNCT
faba-173	494	1	available	available	ADJ
faba-173	494	2	at	at	ADP
faba-173	494	3	:	:	PUNCT
faba-173	494	4	https://www.imf.org/external/datamapper/ngdp_rpch@weo/oemdc/advec/weow	https://www.imf.org/external/datamapper/ngdp_rpch@weo/oemdc/advec/weow	NOUN
faba-173	494	5	orld	orld	NOUN
faba-173	494	6	.	.	PUNCT
faba-173	495	1	[	[	X
faba-173	495	2	accessed	access	VERB
faba-173	495	3	8th	8th	ADJ
faba-173	495	4	january	january	NOUN
faba-173	495	5	2023	2023	NUM
faba-173	495	6	]	]	PUNCT
faba-173	495	7	.	.	PUNCT
faba-173	496	1	jones	jones	PROPN
faba-173	496	2	,	,	PUNCT
faba-173	496	3	m.	m.	NOUN
faba-173	496	4	2018	2018	NUM
faba-173	496	5	.	.	PUNCT
faba-173	497	1	audit	audit	NOUN
faba-173	497	2	quality	quality	NOUN
faba-173	497	3	:	:	PUNCT
faba-173	497	4	detection	detection	NOUN
faba-173	497	5	of	of	ADP
faba-173	497	6	material	material	NOUN
faba-173	497	7	misstatement	misstatement	NOUN
faba-173	497	8	.	.	PUNCT
faba-173	498	1	unpublished	unpublished	ADJ
faba-173	498	2	phd	phd	NOUN
faba-173	498	3	thesis	thesis	NOUN
faba-173	498	4	,	,	PUNCT
faba-173	498	5	west	west	PROPN
faba-173	498	6	virginia	virginia	PROPN
faba-173	498	7	university	university	PROPN
faba-173	498	8	,	,	PUNCT
faba-173	498	9	usa	usa	PROPN
faba-173	498	10	.	.	PROPN
faba-173	498	11	koh	koh	PROPN
faba-173	498	12	,	,	PUNCT
faba-173	498	13	h.	h.	PROPN
faba-173	498	14	c.	c.	PROPN
faba-173	498	15	,	,	PUNCT
faba-173	498	16	and	and	CCONJ
faba-173	498	17	e	e	X
faba-173	498	18	-	-	PROPN
faba-173	498	19	s.	s.	PROPN
faba-173	498	20	woo	woo	PROPN
faba-173	498	21	.	.	PUNCT
faba-173	499	1	1998	1998	NUM
faba-173	499	2	.	.	PUNCT
faba-173	500	1	the	the	DET
faba-173	500	2	expectation	expectation	NOUN
faba-173	500	3	gap	gap	NOUN
faba-173	500	4	in	in	ADP
faba-173	500	5	auditing	auditing	NOUN
faba-173	500	6	.	.	PUNCT
faba-173	501	1	managerial	managerial	ADJ
faba-173	501	2	auditing	auditing	NOUN
faba-173	501	3	journal	journal	NOUN
faba-173	501	4	,	,	PUNCT
faba-173	501	5	13(3	13(3	NUM
faba-173	501	6	):	):	PUNCT
faba-173	501	7	147154	147154	NUM
faba-173	501	8	.	.	PUNCT
faba-173	502	1	knechel	knechel	PROPN
faba-173	502	2	,	,	PUNCT
faba-173	502	3	w.	w.	PROPN
faba-173	502	4	,	,	PUNCT
faba-173	502	5	g.	g.	PROPN
faba-173	502	6	v.	v.	CCONJ
faba-173	502	7	krishnan	krishnan	PROPN
faba-173	502	8	,	,	PUNCT
faba-173	502	9	m.	m.	NOUN
faba-173	502	10	pevzner	pevzner	NOUN
faba-173	502	11	,	,	PUNCT
faba-173	502	12	l.	l.	PROPN
faba-173	502	13	b.	b.	PROPN
faba-173	502	14	shefchik	shefchik	PROPN
faba-173	502	15	,	,	PUNCT
faba-173	502	16	and	and	CCONJ
faba-173	502	17	u.	u.	PROPN
faba-173	502	18	k.	k.	PROPN
faba-173	502	19	velury	velury	PROPN
faba-173	502	20	.	.	PUNCT
faba-173	503	1	2013	2013	NUM
faba-173	503	2	.	.	PUNCT
faba-173	504	1	audit	audit	NOUN
faba-173	504	2	quality	quality	NOUN
faba-173	504	3	:	:	PUNCT
faba-173	504	4	insights	insight	NOUN
faba-173	504	5	from	from	ADP
faba-173	504	6	the	the	DET
faba-173	504	7	academic	academic	ADJ
faba-173	504	8	literature	literature	NOUN
faba-173	504	9	.	.	PUNCT
faba-173	505	1	auditing	auditing	NOUN
faba-173	505	2	:	:	PUNCT
faba-173	505	3	a	a	DET
faba-173	505	4	journal	journal	NOUN
faba-173	505	5	of	of	ADP
faba-173	505	6	practice	practice	NOUN
faba-173	505	7	and	and	CCONJ
faba-173	505	8	theory	theory	NOUN
faba-173	505	9	,	,	PUNCT
faba-173	505	10	32(1	32(1	NUM
faba-173	505	11	):	):	PUNCT
faba-173	505	12	385	385	NUM
faba-173	505	13	-	-	SYM
faba-173	505	14	421	421	NUM
faba-173	505	15	.	.	PUNCT
faba-173	506	1	kritzinger	kritzinger	PROPN
faba-173	506	2	,	,	PUNCT
faba-173	506	3	j.	j.	PROPN
faba-173	506	4	a.	a.	PROPN
faba-173	506	5	2016	2016	NUM
faba-173	506	6	.	.	PUNCT
faba-173	507	1	the	the	DET
faba-173	507	2	application	application	NOUN
faba-173	507	3	of	of	ADP
faba-173	507	4	analytical	analytical	ADJ
faba-173	507	5	procedures	procedure	NOUN
faba-173	507	6	in	in	ADP
faba-173	507	7	the	the	DET
faba-173	507	8	audit	audit	NOUN
faba-173	507	9	process	process	NOUN
faba-173	507	10	.	.	PUNCT
faba-173	508	1	unpublished	unpublished	ADJ
faba-173	508	2	master	master	NOUN
faba-173	508	3	’s	’s	PART
faba-173	508	4	dissertation	dissertation	NOUN
faba-173	508	5	,	,	PUNCT
faba-173	508	6	university	university	NOUN
faba-173	508	7	of	of	ADP
faba-173	508	8	pretoria	pretoria	PROPN
faba-173	508	9	,	,	PUNCT
faba-173	508	10	south	south	PROPN
faba-173	508	11	africa	africa	PROPN
faba-173	508	12	.	.	PUNCT
faba-173	509	1	kusaila	kusaila	PROPN
faba-173	509	2	,	,	PUNCT
faba-173	509	3	m.	m.	NOUN
faba-173	509	4	m.	m.	NOUN
faba-173	509	5	2017	2017	NUM
faba-173	509	6	.	.	PUNCT
faba-173	510	1	managing	manage	VERB
faba-173	510	2	informal	informal	ADJ
faba-173	510	3	learning	learning	NOUN
faba-173	510	4	in	in	ADP
faba-173	510	5	the	the	DET
faba-173	510	6	auditing	auditing	NOUN
faba-173	510	7	profession	profession	NOUN
faba-173	510	8	:	:	PUNCT
faba-173	510	9	how	how	SCONJ
faba-173	510	10	auditors	auditor	NOUN
faba-173	510	11	develop	develop	VERB
faba-173	510	12	proficiency	proficiency	NOUN
faba-173	510	13	.	.	PUNCT
faba-173	511	1	unpublished	unpublished	ADJ
faba-173	511	2	phd	phd	NOUN
faba-173	511	3	thesis	thesis	NOUN
faba-173	511	4	,	,	PUNCT
faba-173	511	5	walden	walden	PROPN
faba-173	511	6	university	university	PROPN
faba-173	511	7	,	,	PUNCT
faba-173	511	8	usa	usa	PROPN
faba-173	511	9	.	.	PROPN
faba-173	511	10	leidner	leidner	PROPN
faba-173	511	11	,	,	PUNCT
faba-173	511	12	j.	j.	PROPN
faba-173	511	13	j.	j.	PROPN
faba-173	511	14	,	,	PUNCT
faba-173	511	15	and	and	CCONJ
faba-173	511	16	h.	h.	PROPN
faba-173	511	17	lenz	lenz	PROPN
faba-173	511	18	.	.	PROPN
faba-173	511	19	2017	2017	NUM
faba-173	511	20	.	.	PUNCT
faba-173	512	1	client	client	PROPN
faba-173	512	2	's	's	PART
faba-173	512	3	business	business	NOUN
faba-173	512	4	risk	risk	NOUN
faba-173	512	5	,	,	PUNCT
faba-173	512	6	public	public	ADJ
faba-173	512	7	-	-	PUNCT
faba-173	512	8	interest	interest	NOUN
faba-173	512	9	entities	entity	NOUN
faba-173	512	10	,	,	PUNCT
faba-173	512	11	and	and	CCONJ
faba-173	512	12	audit	audit	NOUN
faba-173	512	13	fees	fee	NOUN
faba-173	512	14	:	:	PUNCT
faba-173	512	15	the	the	DET
faba-173	512	16	case	case	NOUN
faba-173	512	17	of	of	ADP
faba-173	512	18	german	german	ADJ
faba-173	512	19	credit	credit	NOUN
faba-173	512	20	institutions	institution	NOUN
faba-173	512	21	.	.	PUNCT
faba-173	513	1	international	international	ADJ
faba-173	513	2	journal	journal	PROPN
faba-173	513	3	of	of	ADP
faba-173	513	4	auditing	auditing	NOUN
faba-173	513	5	,	,	PUNCT
faba-173	513	6	21(3	21(3	NUM
faba-173	513	7	):	):	PUNCT
faba-173	513	8	324	324	NUM
faba-173	513	9	-	-	SYM
faba-173	513	10	338	338	NUM
faba-173	513	11	.	.	PUNCT
faba-173	514	1	lemonakis	lemonaki	NOUN
faba-173	514	2	,	,	PUNCT
faba-173	514	3	c.	c.	PROPN
faba-173	514	4	,	,	PUNCT
faba-173	514	5	p.	p.	PROPN
faba-173	514	6	ballas	ballas	PROPN
faba-173	514	7	,	,	PUNCT
faba-173	514	8	v.	v.	CCONJ
faba-173	514	9	balla	balla	X
faba-173	514	10	,	,	PUNCT
faba-173	514	11	and	and	CCONJ
faba-173	514	12	a.	a.	NOUN
faba-173	514	13	garefalakis	garefalakis	PROPN
faba-173	514	14	.	.	PUNCT
faba-173	515	1	2018	2018	NUM
faba-173	515	2	.	.	PUNCT
faba-173	516	1	audit	audit	NOUN
faba-173	516	2	fees	fee	NOUN
faba-173	516	3	and	and	CCONJ
faba-173	516	4	pricing	pricing	NOUN
faba-173	516	5	strategy	strategy	NOUN
faba-173	516	6	:	:	PUNCT
faba-173	516	7	do	do	VERB
faba-173	516	8	restatements	restatement	NOUN
faba-173	516	9	of	of	ADP
faba-173	516	10	internal	internal	ADJ
faba-173	516	11	control	control	NOUN
faba-173	516	12	reports	report	NOUN
faba-173	516	13	and	and	CCONJ
faba-173	516	14	earnings	earning	NOUN
faba-173	516	15	matter	matter	NOUN
faba-173	516	16	?	?	PUNCT
faba-173	517	1	risk	risk	NOUN
faba-173	517	2	governance	governance	NOUN
faba-173	517	3	and	and	CCONJ
faba-173	517	4	control	control	NOUN
faba-173	517	5	:	:	PUNCT
faba-173	517	6	financial	financial	ADJ
faba-173	517	7	markets	market	NOUN
faba-173	517	8	and	and	CCONJ
faba-173	517	9	institutions	institution	NOUN
faba-173	517	10	,	,	PUNCT
faba-173	517	11	8(2	8(2	NUM
faba-173	517	12	):	):	PUNCT
faba-173	517	13	63	63	NUM
faba-173	517	14	-	-	SYM
faba-173	517	15	73	73	NUM
faba-173	517	16	.	.	PUNCT
faba-173	518	1	mansur	mansur	PROPN
faba-173	518	2	,	,	PUNCT
faba-173	518	3	h.	h.	PROPN
faba-173	518	4	,	,	PUNCT
faba-173	518	5	and	and	CCONJ
faba-173	518	6	a.	a.	NOUN
faba-173	518	7	tangl	tangl	PROPN
faba-173	518	8	.	.	PUNCT
faba-173	519	1	2018	2018	NUM
faba-173	519	2	.	.	PUNCT
faba-173	520	1	how	how	SCONJ
faba-173	520	2	to	to	PART
faba-173	520	3	bridge	bridge	VERB
faba-173	520	4	the	the	DET
faba-173	520	5	audit	audit	NOUN
faba-173	520	6	expectation	expectation	NOUN
faba-173	520	7	gap	gap	NOUN
faba-173	520	8	?	?	PUNCT
faba-173	521	1	journal	journal	NOUN
faba-173	521	2	of	of	ADP
faba-173	521	3	social	social	ADJ
faba-173	521	4	sciences	science	NOUN
faba-173	521	5	,	,	PUNCT
faba-173	521	6	7(2	7(2	NUM
faba-173	521	7	):	):	PUNCT
faba-173	521	8	61	61	NUM
faba-173	521	9	-	-	SYM
faba-173	521	10	73	73	NUM
faba-173	521	11	.	.	PUNCT
faba-173	522	1	maroun	maroun	PROPN
faba-173	522	2	,	,	PUNCT
faba-173	522	3	w.	w.	PROPN
faba-173	522	4	,	,	PUNCT
faba-173	522	5	and	and	CCONJ
faba-173	522	6	j.	j.	PROPN
faba-173	522	7	atkins	atkins	PROPN
faba-173	522	8	.	.	PUNCT
faba-173	522	9	2014	2014	NUM
faba-173	522	10	.	.	PUNCT
faba-173	523	1	whistle	whistle	AUX
faba-173	523	2	-	-	PUNCT
faba-173	523	3	blowing	blow	VERB
faba-173	523	4	by	by	ADP
faba-173	523	5	external	external	ADJ
faba-173	523	6	auditors	auditor	NOUN
faba-173	523	7	in	in	ADP
faba-173	523	8	south	south	PROPN
faba-173	523	9	africa	africa	PROPN
faba-173	523	10	.	.	PUNCT
faba-173	524	1	accounting	accounting	NOUN
faba-173	524	2	,	,	PUNCT
faba-173	524	3	auditing	auditing	NOUN
faba-173	524	4	and	and	CCONJ
faba-173	524	5	accountability	accountability	NOUN
faba-173	524	6	journal	journal	NOUN
faba-173	524	7	,	,	PUNCT
faba-173	524	8	27(5	27(5	PROPN
faba-173	524	9	):	):	PUNCT
faba-173	524	10	834	834	NUM
faba-173	524	11	-	-	SYM
faba-173	524	12	862	862	NUM
faba-173	524	13	.	.	PUNCT
faba-173	525	1	marx	marx	PROPN
faba-173	525	2	,	,	PUNCT
faba-173	525	3	b.	b.	PROPN
faba-173	525	4	2009	2009	NUM
faba-173	525	5	.	.	PUNCT
faba-173	526	1	challenges	challenge	NOUN
faba-173	526	2	facing	face	VERB
faba-173	526	3	the	the	DET
faba-173	526	4	modern	modern	ADJ
faba-173	526	5	day	day	NOUN
faba-173	526	6	auditing	auditing	NOUN
faba-173	526	7	profession	profession	NOUN
faba-173	526	8	.	.	PUNCT
faba-173	527	1	accountancy	accountancy	PROPN
faba-173	527	2	sa	sa	PROPN
faba-173	527	3	,	,	PUNCT
faba-173	527	4	available	available	ADJ
faba-173	527	5	at	at	ADP
faba-173	527	6	:	:	PUNCT
faba-173	527	7	https://www.accountancysa.org.za/challenges-facing-the-modern-day-auditing-profession/.	https://www.accountancysa.org.za/challenges-facing-the-modern-day-auditing-profession/.	PROPN
faba-173	527	8	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32014l0056	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32014l0056	PROPN
faba-173	527	9	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32014l0056	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32014l0056	PROPN
faba-173	527	10	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:32014r0537	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:32014r0537	PROPN
faba-173	527	11	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:32014r0537	https://eur-lex.europa.eu/legal-content/en/txt/pdf/?uri=celex:32014r0537	SYM
faba-173	527	12	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32006l0043	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32006l0043	PROPN
faba-173	527	13	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32006l0043	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32006l0043	PROPN
faba-173	527	14	https://www.imf.org/external/datamapper/ngdp_rpch@weo/oemdc/advec/weoworld	https://www.imf.org/external/datamapper/ngdp_rpch@weo/oemdc/advec/weoworld	PROPN
faba-173	527	15	https://www.imf.org/external/datamapper/ngdp_rpch@weo/oemdc/advec/weoworld	https://www.imf.org/external/datamapper/ngdp_rpch@weo/oemdc/advec/weoworld	PROPN
faba-173	527	16	https://www.accountancysa.org.za/challenges-facing-the-modern-day-auditing-profession/	https://www.accountancysa.org.za/challenges-facing-the-modern-day-auditing-profession/	PROPN
faba-173	527	17	darko	darko	PROPN
faba-173	527	18	dachevski	dachevski	PROPN
faba-173	527	19	and	and	CCONJ
faba-173	527	20	barry	barry	PROPN
faba-173	527	21	ackers	acker	NOUN
faba-173	527	22	/	/	SYM
faba-173	527	23	finance	finance	NOUN
faba-173	527	24	,	,	PUNCT
faba-173	527	25	accounting	accounting	NOUN
faba-173	527	26	and	and	CCONJ
faba-173	527	27	business	business	NOUN
faba-173	527	28	analysis	analysis	NOUN
faba-173	527	29	,	,	PUNCT
faba-173	527	30	volume	volume	NOUN
faba-173	527	31	6	6	NUM
faba-173	527	32	,	,	PUNCT
faba-173	527	33	issue	issue	NOUN
faba-173	527	34	1	1	NUM
faba-173	527	35	,	,	PUNCT
faba-173	527	36	2024	2024	NUM
faba-173	527	37	29	29	NUM
faba-173	527	38	[	[	X
faba-173	527	39	accessed	access	VERB
faba-173	527	40	8th	8th	ADJ
faba-173	527	41	january	january	NOUN
faba-173	527	42	2023	2023	NUM
faba-173	527	43	]	]	PUNCT
faba-173	527	44	.	.	PUNCT
faba-173	528	1	mickhail	mickhail	PROPN
faba-173	528	2	,	,	PUNCT
faba-173	528	3	g.	g.	PROPN
faba-173	528	4	2012	2012	NUM
faba-173	528	5	.	.	PUNCT
faba-173	529	1	the	the	DET
faba-173	529	2	big	big	ADJ
faba-173	529	3	4	4	NUM
faba-173	529	4	global	global	ADJ
faba-173	529	5	monopoly	monopoly	NOUN
faba-173	529	6	.	.	PUNCT
faba-173	530	1	available	available	ADJ
faba-173	530	2	at	at	ADP
faba-173	530	3	:	:	PUNCT
faba-173	530	4	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2089843	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2089843	X
faba-173	530	5	.	.	PUNCT
faba-173	531	1	[	[	X
faba-173	531	2	accessed	access	VERB
faba-173	531	3	8th	8th	ADJ
faba-173	531	4	january	january	NOUN
faba-173	531	5	2023	2023	NUM
faba-173	531	6	]	]	PUNCT
faba-173	531	7	.	.	PUNCT
faba-173	532	1	niemi	niemi	PROPN
faba-173	532	2	,	,	PUNCT
faba-173	532	3	l.	l.	PROPN
faba-173	532	4	,	,	PUNCT
faba-173	532	5	w.	w.	PROPN
faba-173	532	6	r.	r.	PROPN
faba-173	532	7	knechel	knechel	PROPN
faba-173	532	8	,	,	PUNCT
faba-173	532	9	h.	h.	PROPN
faba-173	532	10	ojala	ojala	PROPN
faba-173	532	11	,	,	PUNCT
faba-173	532	12	and	and	CCONJ
faba-173	532	13	j.	j.	PROPN
faba-173	532	14	collis	collis	PROPN
faba-173	532	15	.	.	PUNCT
faba-173	532	16	2018	2018	NUM
faba-173	532	17	.	.	PUNCT
faba-173	533	1	responsiveness	responsiveness	NOUN
faba-173	533	2	of	of	ADP
faba-173	533	3	auditors	auditor	NOUN
faba-173	533	4	to	to	ADP
faba-173	533	5	the	the	DET
faba-173	533	6	audit	audit	NOUN
faba-173	533	7	risk	risk	NOUN
faba-173	533	8	standards	standard	NOUN
faba-173	533	9	:	:	PUNCT
faba-173	533	10	unique	unique	ADJ
faba-173	533	11	evidence	evidence	NOUN
faba-173	533	12	from	from	ADP
faba-173	533	13	big	big	ADJ
faba-173	533	14	4	4	NUM
faba-173	533	15	audit	audit	NOUN
faba-173	533	16	firms	firm	NOUN
faba-173	533	17	.	.	PUNCT
faba-173	534	1	accounting	account	VERB
faba-173	534	2	in	in	ADP
faba-173	534	3	europe	europe	PROPN
faba-173	534	4	,	,	PUNCT
faba-173	534	5	15(1	15(1	NUM
faba-173	534	6	):	):	PUNCT
faba-173	534	7	33	33	NUM
faba-173	534	8	-	-	SYM
faba-173	534	9	54	54	NUM
faba-173	534	10	.	.	PUNCT
faba-173	535	1	o’leary	o’leary	PROPN
faba-173	535	2	,	,	PUNCT
faba-173	535	3	c.	c.	PROPN
faba-173	535	4	,	,	PUNCT
faba-173	535	5	e.	e.	PROPN
faba-173	535	6	r.	r.	PROPN
faba-173	535	7	iselin	iselin	PROPN
faba-173	535	8	,	,	PUNCT
faba-173	535	9	and	and	CCONJ
faba-173	535	10	d.	d.	PROPN
faba-173	535	11	sharma	sharma	PROPN
faba-173	535	12	.	.	PUNCT
faba-173	536	1	2006	2006	NUM
faba-173	536	2	.	.	PUNCT
faba-173	537	1	audit	audit	NOUN
faba-173	537	2	firm	firm	ADJ
faba-173	537	3	manuals	manual	NOUN
faba-173	537	4	and	and	CCONJ
faba-173	537	5	audit	audit	NOUN
faba-173	537	6	experts	expert	NOUN
faba-173	537	7	'	'	PART
faba-173	537	8	approaches	approach	NOUN
faba-173	537	9	to	to	ADP
faba-173	537	10	internal	internal	ADJ
faba-173	537	11	control	control	NOUN
faba-173	537	12	evaluation	evaluation	NOUN
faba-173	537	13	.	.	PUNCT
faba-173	538	1	international	international	ADJ
faba-173	538	2	journal	journal	PROPN
faba-173	538	3	of	of	ADP
faba-173	538	4	accounting	accounting	NOUN
faba-173	538	5	auditing	auditing	NOUN
faba-173	538	6	and	and	CCONJ
faba-173	538	7	performance	performance	NOUN
faba-173	538	8	evaluation	evaluation	NOUN
faba-173	538	9	,	,	PUNCT
faba-173	538	10	3(1	3(1	NUM
faba-173	538	11	):	):	PUNCT
faba-173	538	12	20	20	NUM
faba-173	538	13	-	-	SYM
faba-173	538	14	40	40	NUM
faba-173	538	15	.	.	PUNCT
faba-173	539	1	picconi	picconi	NOUN
faba-173	539	2	,	,	PUNCT
faba-173	539	3	m.	m.	NOUN
faba-173	539	4	,	,	PUNCT
faba-173	539	5	and	and	CCONJ
faba-173	539	6	j.	j.	PROPN
faba-173	539	7	k.	k.	PROPN
faba-173	539	8	reynolds	reynolds	PROPN
faba-173	539	9	.	.	PUNCT
faba-173	540	1	2013	2013	NUM
faba-173	540	2	.	.	PUNCT
faba-173	541	1	audit	audit	NOUN
faba-173	541	2	fee	fee	NOUN
faba-173	541	3	theory	theory	NOUN
faba-173	541	4	and	and	CCONJ
faba-173	541	5	estimation	estimation	NOUN
faba-173	541	6	:	:	PUNCT
faba-173	541	7	a	a	DET
faba-173	541	8	consideration	consideration	NOUN
faba-173	541	9	of	of	ADP
faba-173	541	10	the	the	DET
faba-173	541	11	logarithmic	logarithmic	ADJ
faba-173	541	12	audit	audit	NOUN
faba-173	541	13	fee	fee	NOUN
faba-173	541	14	mode	mode	NOUN
faba-173	541	15	.	.	PUNCT
faba-173	542	1	florida	florida	PROPN
faba-173	542	2	state	state	PROPN
faba-173	542	3	university	university	PROPN
faba-173	542	4	,	,	PUNCT
faba-173	542	5	usa	usa	PROPN
faba-173	542	6	.	.	PROPN
faba-173	542	7	popescu	popescu	PROPN
faba-173	542	8	,	,	PUNCT
faba-173	542	9	c.	c.	PROPN
faba-173	542	10	r.	r.	PROPN
faba-173	542	11	,	,	PUNCT
faba-173	542	12	and	and	CCONJ
faba-173	542	13	g.	g.	PROPN
faba-173	542	14	popescu	popescu	PROPN
faba-173	542	15	.	.	PUNCT
faba-173	543	1	2018	2018	NUM
faba-173	543	2	.	.	PUNCT
faba-173	544	1	risks	risk	NOUN
faba-173	544	2	of	of	ADP
faba-173	544	3	cyber	cyber	NOUN
faba-173	544	4	attacks	attack	NOUN
faba-173	544	5	on	on	ADP
faba-173	544	6	financial	financial	ADJ
faba-173	544	7	audit	audit	NOUN
faba-173	544	8	activity	activity	NOUN
faba-173	544	9	.	.	PUNCT
faba-173	545	1	audit	audit	NOUN
faba-173	545	2	financiar	financiar	PROPN
faba-173	545	3	journal	journal	PROPN
faba-173	545	4	,	,	PUNCT
faba-173	545	5	16(149	16(149	PROPN
faba-173	545	6	):	):	PUNCT
faba-173	545	7	140	140	NUM
faba-173	545	8	-	-	SYM
faba-173	545	9	147	147	NUM
faba-173	545	10	.	.	PUNCT
faba-173	546	1	porter	porter	NOUN
faba-173	546	2	,	,	PUNCT
faba-173	546	3	b.	b.	PROPN
faba-173	546	4	1993	1993	NUM
faba-173	546	5	.	.	PUNCT
faba-173	547	1	an	an	DET
faba-173	547	2	empirical	empirical	ADJ
faba-173	547	3	study	study	NOUN
faba-173	547	4	of	of	ADP
faba-173	547	5	the	the	DET
faba-173	547	6	audit	audit	NOUN
faba-173	547	7	expectation	expectation	NOUN
faba-173	547	8	–	–	PUNCT
faba-173	547	9	performance	performance	NOUN
faba-173	547	10	gap	gap	NOUN
faba-173	547	11	.	.	PUNCT
faba-173	548	1	accounting	accounting	NOUN
faba-173	548	2	and	and	CCONJ
faba-173	548	3	business	business	NOUN
faba-173	548	4	research	research	NOUN
faba-173	548	5	,	,	PUNCT
faba-173	548	6	24(93	24(93	NUM
faba-173	548	7	):	):	PUNCT
faba-173	548	8	49	49	NUM
faba-173	548	9	-	-	SYM
faba-173	548	10	68	68	NUM
faba-173	548	11	.	.	PUNCT
faba-173	549	1	rice	rice	NOUN
faba-173	549	2	,	,	PUNCT
faba-173	549	3	s.	s.	PROPN
faba-173	549	4	2015	2015	NUM
faba-173	549	5	.	.	PUNCT
faba-173	550	1	the	the	DET
faba-173	550	2	meaning(s	meaning(s	PROPN
faba-173	550	3	)	)	PUNCT
faba-173	550	4	of	of	ADP
faba-173	550	5	public	public	ADJ
faba-173	550	6	interest	interest	NOUN
faba-173	550	7	in	in	ADP
faba-173	550	8	law	law	NOUN
faba-173	550	9	,	,	PUNCT
faba-173	550	10	in	in	ADP
faba-173	550	11	who	who	PRON
faba-173	550	12	speaks	speak	VERB
faba-173	550	13	for	for	ADP
faba-173	550	14	and	and	CCONJ
faba-173	550	15	protects	protect	VERB
faba-173	550	16	the	the	DET
faba-173	550	17	public	public	ADJ
faba-173	550	18	interest	interest	NOUN
faba-173	550	19	in	in	ADP
faba-173	550	20	australia	australia	PROPN
faba-173	550	21	?	?	PUNCT
faba-173	551	1	essays	essay	NOUN
faba-173	551	2	by	by	ADP
faba-173	551	3	notable	notable	ADJ
faba-173	551	4	australians	australians	PROPN
faba-173	551	5	,	,	PUNCT
faba-173	551	6	douglas	douglas	PROPN
faba-173	551	7	,	,	PUNCT
faba-173	551	8	b.	b.	PROPN
faba-173	551	9	and	and	CCONJ
faba-173	551	10	wodak	wodak	PROPN
faba-173	551	11	,	,	PUNCT
faba-173	551	12	j.	j.	PROPN
faba-173	551	13	(	(	PUNCT
faba-173	551	14	eds	eds	PROPN
faba-173	551	15	.	.	PUNCT
faba-173	551	16	)	)	PUNCT
faba-173	551	17	,	,	PUNCT
faba-173	551	18	24	24	NUM
faba-173	551	19	-	-	SYM
faba-173	551	20	25	25	NUM
faba-173	551	21	.	.	PUNCT
faba-173	552	1	roberts	roberts	PROPN
faba-173	552	2	,	,	PUNCT
faba-173	552	3	c.	c.	PROPN
faba-173	552	4	,	,	PUNCT
faba-173	552	5	and	and	CCONJ
faba-173	552	6	a.	a.	NOUN
faba-173	552	7	kotb	kotb	PROPN
faba-173	552	8	.	.	PUNCT
faba-173	552	9	2011	2011	NUM
faba-173	552	10	.	.	PUNCT
faba-173	553	1	the	the	DET
faba-173	553	2	impact	impact	NOUN
faba-173	553	3	of	of	ADP
faba-173	553	4	e	e	NOUN
faba-173	553	5	-	-	NOUN
faba-173	553	6	business	business	NOUN
faba-173	553	7	on	on	ADP
faba-173	553	8	the	the	DET
faba-173	553	9	audit	audit	NOUN
faba-173	553	10	process	process	NOUN
faba-173	553	11	:	:	PUNCT
faba-173	553	12	an	an	DET
faba-173	553	13	investigation	investigation	NOUN
faba-173	553	14	of	of	ADP
faba-173	553	15	the	the	DET
faba-173	553	16	factors	factor	NOUN
faba-173	553	17	leading	lead	VERB
faba-173	553	18	to	to	PART
faba-173	553	19	change	change	VERB
faba-173	553	20	.	.	PUNCT
faba-173	554	1	international	international	ADJ
faba-173	554	2	journal	journal	PROPN
faba-173	554	3	of	of	ADP
faba-173	554	4	auditing	auditing	NOUN
faba-173	554	5	,	,	PUNCT
faba-173	554	6	15(2	15(2	NUM
faba-173	554	7	):	):	PUNCT
faba-173	554	8	150	150	NUM
faba-173	554	9	-	-	SYM
faba-173	554	10	175	175	NUM
faba-173	554	11	.	.	PUNCT
faba-173	555	1	robson	robson	PROPN
faba-173	555	2	,	,	PUNCT
faba-173	555	3	k.	k.	PROPN
faba-173	555	4	,	,	PUNCT
faba-173	555	5	c.	c.	PROPN
faba-173	555	6	humphrey	humphrey	PROPN
faba-173	555	7	,	,	PUNCT
faba-173	555	8	r.	r.	PROPN
faba-173	555	9	khalifa	khalifa	PROPN
faba-173	555	10	,	,	PUNCT
faba-173	555	11	and	and	CCONJ
faba-173	555	12	j.	j.	PROPN
faba-173	555	13	jones	jones	PROPN
faba-173	555	14	.	.	PROPN
faba-173	555	15	2007	2007	NUM
faba-173	555	16	.	.	PUNCT
faba-173	556	1	transforming	transform	VERB
faba-173	556	2	audit	audit	NOUN
faba-173	556	3	technologies	technology	NOUN
faba-173	556	4	:	:	PUNCT
faba-173	556	5	business	business	NOUN
faba-173	556	6	risk	risk	NOUN
faba-173	556	7	audit	audit	NOUN
faba-173	556	8	methodologies	methodology	NOUN
faba-173	556	9	and	and	CCONJ
faba-173	556	10	the	the	DET
faba-173	556	11	audit	audit	NOUN
faba-173	556	12	field	field	NOUN
faba-173	556	13	.	.	PUNCT
faba-173	557	1	accounting	accounting	NOUN
faba-173	557	2	,	,	PUNCT
faba-173	557	3	organizations	organization	NOUN
faba-173	557	4	and	and	CCONJ
faba-173	557	5	society	society	NOUN
faba-173	557	6	,	,	PUNCT
faba-173	557	7	32(4	32(4	NUM
faba-173	557	8	-	-	SYM
faba-173	557	9	5	5	NUM
faba-173	557	10	):	):	PUNCT
faba-173	557	11	409	409	NUM
faba-173	557	12	-	-	SYM
faba-173	557	13	438	438	NUM
faba-173	557	14	.	.	PUNCT
faba-173	558	1	saha	saha	PROPN
faba-173	558	2	,	,	PUNCT
faba-173	558	3	s.s	s.s	PROPN
faba-173	558	4	.	.	PROPN
faba-173	558	5	,	,	PUNCT
faba-173	558	6	and	and	CCONJ
faba-173	558	7	m.	m.	PROPN
faba-173	558	8	n.	n.	PROPN
faba-173	558	9	roy	roy	PROPN
faba-173	558	10	.	.	PROPN
faba-173	558	11	2017	2017	NUM
faba-173	558	12	.	.	PUNCT
faba-173	559	1	quality	quality	NOUN
faba-173	559	2	control	control	NOUN
faba-173	559	3	procedure	procedure	NOUN
faba-173	559	4	for	for	ADP
faba-173	559	5	statutory	statutory	ADJ
faba-173	559	6	financial	financial	ADJ
faba-173	559	7	audit	audit	NOUN
faba-173	559	8	.	.	PUNCT
faba-173	560	1	emerald	emerald	NOUN
faba-173	560	2	publishing	publishing	PROPN
faba-173	560	3	,	,	PUNCT
faba-173	560	4	bingley	bingley	PROPN
faba-173	560	5	,	,	PUNCT
faba-173	560	6	uk	uk	PROPN
faba-173	560	7	.	.	PROPN
faba-173	560	8	salman	salman	PROPN
faba-173	560	9	,	,	PUNCT
faba-173	560	10	k.	k.	PROPN
faba-173	560	11	r.	r.	PROPN
faba-173	560	12	2023	2023	NUM
faba-173	560	13	.	.	PUNCT
faba-173	561	1	the	the	DET
faba-173	561	2	effects	effect	NOUN
faba-173	561	3	of	of	ADP
faba-173	561	4	audit	audit	NOUN
faba-173	561	5	firm	firm	ADJ
faba-173	561	6	size	size	NOUN
faba-173	561	7	,	,	PUNCT
faba-173	561	8	audit	audit	NOUN
faba-173	561	9	tenure	tenure	NOUN
faba-173	561	10	,	,	PUNCT
faba-173	561	11	and	and	CCONJ
faba-173	561	12	audit	audit	NOUN
faba-173	561	13	rotation	rotation	NOUN
faba-173	561	14	on	on	ADP
faba-173	561	15	audit	audit	NOUN
faba-173	561	16	quality	quality	NOUN
faba-173	561	17	.	.	PUNCT
faba-173	562	1	ilomata	ilomata	PROPN
faba-173	562	2	international	international	ADJ
faba-173	562	3	journal	journal	NOUN
faba-173	562	4	of	of	ADP
faba-173	562	5	tax	tax	NOUN
faba-173	562	6	and	and	CCONJ
faba-173	562	7	accounting	accounting	NOUN
faba-173	562	8	,	,	PUNCT
faba-173	562	9	4(1	4(1	NOUN
faba-173	562	10	):	):	PUNCT
faba-173	562	11	92	92	NUM
faba-173	562	12	-	-	SYM
faba-173	562	13	103	103	NUM
faba-173	562	14	.	.	PUNCT
faba-173	563	1	simunic	simunic	PROPN
faba-173	563	2	,	,	PUNCT
faba-173	563	3	d.	d.	PROPN
faba-173	563	4	a.	a.	PROPN
faba-173	563	5	1980	1980	NUM
faba-173	563	6	.	.	PUNCT
faba-173	564	1	the	the	DET
faba-173	564	2	pricing	pricing	NOUN
faba-173	564	3	of	of	ADP
faba-173	564	4	audit	audit	NOUN
faba-173	564	5	services	service	NOUN
faba-173	564	6	:	:	PUNCT
faba-173	564	7	theory	theory	NOUN
faba-173	564	8	and	and	CCONJ
faba-173	564	9	evidence	evidence	NOUN
faba-173	564	10	.	.	PUNCT
faba-173	565	1	journal	journal	NOUN
faba-173	565	2	of	of	ADP
faba-173	565	3	accounting	accounting	NOUN
faba-173	565	4	research	research	NOUN
faba-173	565	5	,	,	PUNCT
faba-173	565	6	18(1	18(1	NUM
faba-173	565	7	):	):	PUNCT
faba-173	565	8	90	90	NUM
faba-173	565	9	-	-	SYM
faba-173	565	10	161	161	NUM
faba-173	565	11	.	.	PUNCT
faba-173	566	1	taherdoost	taherdoost	ADJ
faba-173	566	2	,	,	PUNCT
faba-173	566	3	h.	h.	PROPN
faba-173	566	4	2016	2016	NUM
faba-173	566	5	.	.	PUNCT
faba-173	567	1	sampling	sample	VERB
faba-173	567	2	methods	method	NOUN
faba-173	567	3	in	in	ADP
faba-173	567	4	research	research	NOUN
faba-173	567	5	methodology	methodology	NOUN
faba-173	567	6	;	;	PUNCT
faba-173	567	7	how	how	SCONJ
faba-173	567	8	to	to	PART
faba-173	567	9	choose	choose	VERB
faba-173	567	10	a	a	DET
faba-173	567	11	sampling	sampling	NOUN
faba-173	567	12	technique	technique	NOUN
faba-173	567	13	for	for	ADP
faba-173	567	14	research	research	NOUN
faba-173	567	15	.	.	PUNCT
faba-173	568	1	international	international	ADJ
faba-173	568	2	journal	journal	PROPN
faba-173	568	3	of	of	ADP
faba-173	568	4	academic	academic	ADJ
faba-173	568	5	research	research	NOUN
faba-173	568	6	in	in	ADP
faba-173	568	7	management	management	NOUN
faba-173	568	8	,	,	PUNCT
faba-173	568	9	5(2	5(2	NUM
faba-173	568	10	):	):	PUNCT
faba-173	568	11	18	18	NUM
faba-173	568	12	-	-	SYM
faba-173	568	13	27	27	NUM
faba-173	568	14	.	.	PUNCT
faba-173	569	1	swan	swan	NOUN
faba-173	569	2	,	,	PUNCT
faba-173	569	3	n.	n.	NOUN
faba-173	569	4	,	,	PUNCT
faba-173	569	5	and	and	CCONJ
faba-173	569	6	i.	i.	PROPN
faba-173	569	7	alsaqqa	alsaqqa	NOUN
faba-173	569	8	.	.	PUNCT
faba-173	570	1	2013	2013	NUM
faba-173	570	2	.	.	PUNCT
faba-173	571	1	audit	audit	NOUN
faba-173	571	2	firm	firm	ADJ
faba-173	571	3	size	size	NOUN
faba-173	571	4	and	and	CCONJ
faba-173	571	5	quality	quality	NOUN
faba-173	571	6	:	:	PUNCT
faba-173	571	7	does	do	AUX
faba-173	571	8	audit	audit	VERB
faba-173	571	9	firm	firm	ADJ
faba-173	571	10	size	size	NOUN
faba-173	571	11	influence	influence	NOUN
faba-173	571	12	audit	audit	NOUN
faba-173	571	13	quality	quality	NOUN
faba-173	571	14	in	in	ADP
faba-173	571	15	the	the	DET
faba-173	571	16	libyan	libyan	ADJ
faba-173	571	17	oil	oil	NOUN
faba-173	571	18	industry	industry	NOUN
faba-173	571	19	?	?	PUNCT
faba-173	572	1	african	african	ADJ
faba-173	572	2	journal	journal	PROPN
faba-173	572	3	of	of	ADP
faba-173	572	4	business	business	NOUN
faba-173	572	5	management	management	NOUN
faba-173	572	6	,	,	PUNCT
faba-173	572	7	7(3	7(3	NUM
faba-173	572	8	):	):	PUNCT
faba-173	572	9	213	213	NUM
faba-173	572	10	-	-	SYM
faba-173	572	11	226	226	NUM
faba-173	572	12	.	.	PUNCT
faba-173	573	1	taraldsen	taraldsen	VERB
faba-173	573	2	,	,	PUNCT
faba-173	573	3	g.	g.	NOUN
faba-173	573	4	2022	2022	NUM
faba-173	573	5	.	.	PUNCT
faba-173	574	1	the	the	DET
faba-173	574	2	confidence	confidence	NOUN
faba-173	574	3	density	density	NOUN
faba-173	574	4	for	for	ADP
faba-173	574	5	correlation	correlation	NOUN
faba-173	574	6	.	.	PUNCT
faba-173	575	1	sankhya	sankhya	PROPN
faba-173	575	2	a	a	PRON
faba-173	575	3	:	:	PUNCT
faba-173	575	4	the	the	DET
faba-173	575	5	indian	indian	PROPN
faba-173	575	6	journal	journal	PROPN
faba-173	575	7	of	of	ADP
faba-173	575	8	statistics	statistic	NOUN
faba-173	575	9	,	,	PUNCT
faba-173	575	10	85(1	85(1	NOUN
faba-173	575	11	):	):	PUNCT
faba-173	575	12	600	600	NUM
faba-173	575	13	-	-	SYM
faba-173	575	14	616	616	NUM
faba-173	575	15	.	.	PUNCT
faba-173	576	1	tepalagul	tepalagul	NOUN
faba-173	576	2	,	,	PUNCT
faba-173	576	3	n	n	CCONJ
faba-173	576	4	,	,	PUNCT
faba-173	576	5	and	and	CCONJ
faba-173	576	6	l.	l.	PROPN
faba-173	576	7	lin	lin	PROPN
faba-173	576	8	.	.	PROPN
faba-173	577	1	2015	2015	NUM
faba-173	577	2	.	.	PUNCT
faba-173	578	1	auditor	auditor	NOUN
faba-173	578	2	independence	independence	NOUN
faba-173	578	3	and	and	CCONJ
faba-173	578	4	audit	audit	NOUN
faba-173	578	5	quality	quality	NOUN
faba-173	578	6	:	:	PUNCT
faba-173	578	7	a	a	DET
faba-173	578	8	literature	literature	NOUN
faba-173	578	9	review	review	NOUN
faba-173	578	10	.	.	PUNCT
faba-173	579	1	journal	journal	PROPN
faba-173	579	2	of	of	ADP
faba-173	579	3	accounting	accounting	NOUN
faba-173	579	4	,	,	PUNCT
faba-173	579	5	auditing	auditing	NOUN
faba-173	579	6	and	and	CCONJ
faba-173	579	7	finance	finance	NOUN
faba-173	579	8	,	,	PUNCT
faba-173	579	9	30(1	30(1	NUM
faba-173	579	10	):	):	PUNCT
faba-173	579	11	101	101	NUM
faba-173	579	12	-	-	SYM
faba-173	579	13	121	121	NUM
faba-173	579	14	.	.	PUNCT
faba-173	580	1	van	van	PROPN
faba-173	580	2	buuren	buuren	PROPN
faba-173	580	3	,	,	PUNCT
faba-173	580	4	j.	j.	PROPN
faba-173	580	5	,	,	PUNCT
faba-173	580	6	c.	c.	PROPN
faba-173	580	7	koch	koch	PROPN
faba-173	580	8	,	,	PUNCT
faba-173	580	9	n.	n.	PROPN
faba-173	580	10	van	van	PROPN
faba-173	580	11	nieuw	nieuw	PROPN
faba-173	580	12	amerongen	amerongen	NOUN
faba-173	580	13	,	,	PUNCT
faba-173	580	14	and	and	CCONJ
faba-173	580	15	a.	a.	PROPN
faba-173	580	16	m.	m.	PROPN
faba-173	580	17	wright	wright	PROPN
faba-173	580	18	.	.	PUNCT
faba-173	580	19	2014	2014	NUM
faba-173	580	20	.	.	PUNCT
faba-173	581	1	the	the	DET
faba-173	581	2	use	use	NOUN
faba-173	581	3	of	of	ADP
faba-173	581	4	business	business	NOUN
faba-173	581	5	risk	risk	NOUN
faba-173	581	6	audit	audit	NOUN
faba-173	581	7	perspectives	perspective	NOUN
faba-173	581	8	by	by	ADP
faba-173	581	9	non	non	ADJ
faba-173	581	10	-	-	ADJ
faba-173	581	11	big	big	ADJ
faba-173	581	12	4	4	NUM
faba-173	581	13	audit	audit	NOUN
faba-173	581	14	firms	firm	NOUN
faba-173	581	15	.	.	PUNCT
faba-173	582	1	auditing	audit	VERB
faba-173	582	2	:	:	PUNCT
faba-173	582	3	a	a	DET
faba-173	582	4	journal	journal	NOUN
faba-173	582	5	of	of	ADP
faba-173	582	6	practice	practice	NOUN
faba-173	582	7	and	and	CCONJ
faba-173	582	8	theory	theory	NOUN
faba-173	582	9	,	,	PUNCT
faba-173	582	10	33(3	33(3	NUM
faba-173	582	11	):	):	PUNCT
faba-173	582	12	105128	105128	NUM
faba-173	582	13	.	.	PUNCT
faba-173	583	1	velte	velte	NOUN
faba-173	583	2	,	,	PUNCT
faba-173	583	3	p.	p.	NOUN
faba-173	583	4	,	,	PUNCT
faba-173	583	5	and	and	CCONJ
faba-173	583	6	c	c	X
faba-173	583	7	-	-	PUNCT
faba-173	583	8	c.	c.	NOUN
faba-173	583	9	freidank	freidank	NOUN
faba-173	583	10	.	.	PUNCT
faba-173	584	1	2015	2015	NUM
faba-173	584	2	.	.	PUNCT
faba-173	585	1	the	the	DET
faba-173	585	2	link	link	NOUN
faba-173	585	3	between	between	ADP
faba-173	585	4	inand	inand	ADJ
faba-173	585	5	external	external	ADJ
faba-173	585	6	rotation	rotation	NOUN
faba-173	585	7	of	of	ADP
faba-173	585	8	the	the	DET
faba-173	585	9	auditor	auditor	NOUN
faba-173	585	10	and	and	CCONJ
faba-173	585	11	the	the	DET
faba-173	585	12	quality	quality	NOUN
faba-173	585	13	of	of	ADP
faba-173	585	14	financial	financial	ADJ
faba-173	585	15	accounting	accounting	NOUN
faba-173	585	16	and	and	CCONJ
faba-173	585	17	external	external	ADJ
faba-173	585	18	audit	audit	NOUN
faba-173	585	19	.	.	PUNCT
faba-173	586	1	european	european	ADJ
faba-173	586	2	journal	journal	PROPN
faba-173	586	3	of	of	ADP
faba-173	586	4	law	law	NOUN
faba-173	586	5	and	and	CCONJ
faba-173	586	6	economics	economic	NOUN
faba-173	586	7	,	,	PUNCT
faba-173	586	8	40(2	40(2	NUM
faba-173	586	9	):	):	PUNCT
faba-173	586	10	225	225	NUM
faba-173	586	11	-	-	SYM
faba-173	586	12	246	246	NUM
faba-173	586	13	.	.	PUNCT
faba-173	587	1	venter	venter	PROPN
faba-173	587	2	,	,	PUNCT
faba-173	587	3	e.	e.	PROPN
faba-173	587	4	r.	r.	PROPN
faba-173	587	5	,	,	PUNCT
faba-173	587	6	and	and	CCONJ
faba-173	587	7	l.	l.	PROPN
faba-173	587	8	van	van	PROPN
faba-173	587	9	eck	eck	PROPN
faba-173	587	10	.	.	PROPN
faba-173	587	11	2021	2021	NUM
faba-173	587	12	.	.	PUNCT
faba-173	588	1	research	research	NOUN
faba-173	588	2	on	on	ADP
faba-173	588	3	extended	extended	ADJ
faba-173	588	4	external	external	ADJ
faba-173	588	5	reporting	reporting	NOUN
faba-173	588	6	assurance	assurance	NOUN
faba-173	588	7	:	:	PUNCT
faba-173	588	8	trends	trend	NOUN
faba-173	588	9	,	,	PUNCT
faba-173	588	10	themes	theme	NOUN
faba-173	588	11	,	,	PUNCT
faba-173	588	12	and	and	CCONJ
faba-173	588	13	opportunities	opportunity	NOUN
faba-173	588	14	.	.	PUNCT
faba-173	589	1	journal	journal	NOUN
faba-173	589	2	of	of	ADP
faba-173	589	3	international	international	ADJ
faba-173	589	4	financial	financial	ADJ
faba-173	589	5	management	management	NOUN
faba-173	589	6	&	&	CCONJ
faba-173	589	7	accounting	accounting	PROPN
faba-173	589	8	,	,	PUNCT
faba-173	589	9	32(1	32(1	NUM
faba-173	589	10	):	):	PUNCT
faba-173	589	11	63	63	NUM
faba-173	589	12	-	-	SYM
faba-173	589	13	103	103	NUM
faba-173	589	14	.	.	PUNCT
faba-173	590	1	verleun	verleun	PROPN
faba-173	590	2	,	,	PUNCT
faba-173	590	3	m.	m.	NOUN
faba-173	590	4	,	,	PUNCT
faba-173	590	5	g.	g.	PROPN
faba-173	590	6	georgakopoulos	georgakopoulos	PROPN
faba-173	590	7	,	,	PUNCT
faba-173	590	8	i.	i.	NOUN
faba-173	590	9	sotiropoulos	sotiropoulos	PROPN
faba-173	590	10	,	,	PUNCT
faba-173	590	11	and	and	CCONJ
faba-173	590	12	k.	k.	PROPN
faba-173	590	13	z.	z.	PROPN
faba-173	590	14	vasileiou	vasileiou	PROPN
faba-173	590	15	.	.	PUNCT
faba-173	591	1	2011	2011	NUM
faba-173	591	2	.	.	PUNCT
faba-173	592	1	the	the	DET
faba-173	592	2	sarbanes	sarbanes	PROPN
faba-173	592	3	-	-	PUNCT
faba-173	592	4	oxley	oxley	ADJ
faba-173	592	5	act	act	NOUN
faba-173	592	6	and	and	CCONJ
faba-173	592	7	accounting	accounting	NOUN
faba-173	592	8	quality	quality	NOUN
faba-173	592	9	:	:	PUNCT
faba-173	592	10	a	a	DET
faba-173	592	11	comprehensive	comprehensive	ADJ
faba-173	592	12	examination	examination	NOUN
faba-173	592	13	.	.	PUNCT
faba-173	593	1	international	international	ADJ
faba-173	593	2	journal	journal	PROPN
faba-173	593	3	of	of	ADP
faba-173	593	4	economics	economic	NOUN
faba-173	593	5	and	and	CCONJ
faba-173	593	6	finance	finance	NOUN
faba-173	593	7	,	,	PUNCT
faba-173	593	8	5(3	5(3	NUM
faba-173	593	9	):	):	PUNCT
faba-173	593	10	49	49	NUM
faba-173	593	11	-	-	SYM
faba-173	593	12	64	64	NUM
faba-173	593	13	.	.	PUNCT
faba-173	594	1	wilson	wilson	PROPN
faba-173	594	2	,	,	PUNCT
faba-173	594	3	a.	a.	PROPN
faba-173	594	4	b.	b.	PROPN
faba-173	594	5	,	,	PUNCT
faba-173	594	6	c.	c.	PROPN
faba-173	594	7	mcnellis	mcnellis	PROPN
faba-173	594	8	,	,	PUNCT
faba-173	594	9	and	and	CCONJ
faba-173	594	10	c.	c.	PROPN
faba-173	594	11	k.	k.	PROPN
faba-173	594	12	latham	latham	PROPN
faba-173	594	13	.	.	PROPN
faba-173	595	1	2018	2018	NUM
faba-173	595	2	.	.	PUNCT
faba-173	596	1	audit	audit	NOUN
faba-173	596	2	firm	firm	ADJ
faba-173	596	3	tenure	tenure	NOUN
faba-173	596	4	,	,	PUNCT
faba-173	596	5	auditor	auditor	NOUN
faba-173	596	6	familiarity	familiarity	NOUN
faba-173	596	7	and	and	CCONJ
faba-173	596	8	trust	trust	NOUN
faba-173	596	9	:	:	PUNCT
faba-173	596	10	effect	effect	NOUN
faba-173	596	11	on	on	ADP
faba-173	596	12	auditee	auditee	NOUN
faba-173	596	13	whistleblowing	whistleblowe	VERB
faba-173	596	14	reporting	reporting	NOUN
faba-173	596	15	intentions	intention	NOUN
faba-173	596	16	.	.	PUNCT
faba-173	597	1	international	international	ADJ
faba-173	597	2	journal	journal	PROPN
faba-173	597	3	of	of	ADP
faba-173	597	4	auditing	auditing	NOUN
faba-173	597	5	,	,	PUNCT
faba-173	597	6	22(2	22(2	NUM
faba-173	597	7	):	):	PUNCT
faba-173	597	8	113130	113130	NUM
faba-173	597	9	.	.	PUNCT
faba-173	598	1	zeman	zeman	PROPN
faba-173	598	2	,	,	PUNCT
faba-173	598	3	z.	z.	PROPN
faba-173	598	4	,	,	PUNCT
faba-173	598	5	and	and	CCONJ
faba-173	598	6	c.	c.	PROPN
faba-173	598	7	lentner	lentner	NOUN
faba-173	598	8	.	.	PUNCT
faba-173	599	1	2018	2018	NUM
faba-173	599	2	.	.	PUNCT
faba-173	600	1	the	the	DET
faba-173	600	2	challenging	challenging	ADJ
faba-173	600	3	role	role	NOUN
faba-173	600	4	of	of	ADP
faba-173	600	5	going	go	VERB
faba-173	600	6	concern	concern	NOUN
faba-173	600	7	assumption	assumption	NOUN
faba-173	600	8	supporting	support	VERB
faba-173	600	9	management	management	NOUN
faba-173	600	10	decisions	decision	NOUN
faba-173	600	11	after	after	ADP
faba-173	600	12	the	the	DET
faba-173	600	13	financial	financial	ADJ
faba-173	600	14	crisis	crisis	NOUN
faba-173	600	15	.	.	PUNCT
faba-173	601	1	polish	polish	PROPN
faba-173	601	2	journal	journal	PROPN
faba-173	601	3	of	of	ADP
faba-173	601	4	management	management	NOUN
faba-173	601	5	studies	study	NOUN
faba-173	601	6	,	,	PUNCT
faba-173	601	7	18(1	18(1	NUM
faba-173	601	8	):	):	PUNCT
faba-173	601	9	441	441	NUM
faba-173	601	10	-	-	SYM
faba-173	601	11	454	454	NUM
faba-173	601	12	.	.	PUNCT
faba-173	602	1	darko	darko	PROPN
faba-173	602	2	dachevski	dachevski	PROPN
faba-173	602	3	and	and	CCONJ
faba-173	602	4	barry	barry	PROPN
faba-173	602	5	ackers	acker	NOUN
faba-173	602	6	/	/	SYM
faba-173	602	7	finance	finance	NOUN
faba-173	602	8	,	,	PUNCT
faba-173	602	9	accounting	accounting	NOUN
faba-173	602	10	and	and	CCONJ
faba-173	602	11	business	business	NOUN
faba-173	602	12	analysis	analysis	NOUN
faba-173	602	13	,	,	PUNCT
faba-173	602	14	volume	volume	NOUN
faba-173	602	15	6	6	NUM
faba-173	602	16	,	,	PUNCT
faba-173	602	17	issue	issue	NOUN
faba-173	602	18	1	1	NUM
faba-173	602	19	,	,	PUNCT
faba-173	602	20	2024	2024	NUM
faba-173	602	21	30	30	NUM
faba-173	602	22	appendix	appendix	NOUN
faba-173	602	23	1	1	NUM
faba-173	602	24	survey	survey	NOUN
faba-173	602	25	questions	question	NOUN
faba-173	602	26	for	for	ADP
faba-173	602	27	respondents	respondent	NOUN
faba-173	602	28	at	at	ADP
faba-173	602	29	audit	audit	NOUN
faba-173	602	30	firms	firm	NOUN
faba-173	602	31	in	in	ADP
faba-173	602	32	europe	europe	PROPN
faba-173	602	33	1	1	NUM
faba-173	602	34	.	.	PUNCT
faba-173	603	1	the	the	DET
faba-173	603	2	cost	cost	NOUN
faba-173	603	3	of	of	ADP
faba-173	603	4	the	the	DET
faba-173	603	5	audit	audit	NOUN
faba-173	603	6	services	service	NOUN
faba-173	603	7	has	have	AUX
faba-173	603	8	decreased	decrease	VERB
faba-173	603	9	since	since	SCONJ
faba-173	603	10	the	the	DET
faba-173	603	11	recovery	recovery	NOUN
faba-173	603	12	from	from	ADP
faba-173	603	13	the	the	DET
faba-173	603	14	global	global	ADJ
faba-173	603	15	economic	economic	ADJ
faba-173	603	16	recession	recession	NOUN
faba-173	603	17	in	in	ADP
faba-173	603	18	2012	2012	NUM
faba-173	603	19	.	.	PUNCT
faba-173	604	1	…	…	PUNCT
faba-173	604	2	…	…	PUNCT
faba-173	604	3	strongly	strongly	ADV
faba-173	604	4	agree	agree	VERB
faba-173	604	5	…	…	PUNCT
faba-173	604	6	…	…	PUNCT
faba-173	604	7	agree	agree	VERB
faba-173	604	8	…	…	PUNCT
faba-173	604	9	…	…	PUNCT
faba-173	604	10	uncertain	uncertain	ADJ
faba-173	604	11	…	…	PUNCT
faba-173	604	12	…	…	PUNCT
faba-173	604	13	disagree	disagree	VERB
faba-173	604	14	…	…	PUNCT
faba-173	604	15	…	…	PUNCT
faba-173	604	16	strongly	strongly	ADV
faba-173	604	17	disagree	disagree	VERB
faba-173	604	18	2	2	NUM
faba-173	604	19	.	.	PUNCT
faba-173	605	1	how	how	SCONJ
faba-173	605	2	should	should	AUX
faba-173	605	3	the	the	DET
faba-173	605	4	cost	cost	NOUN
faba-173	605	5	of	of	ADP
faba-173	605	6	the	the	DET
faba-173	605	7	audit	audit	NOUN
faba-173	605	8	be	be	AUX
faba-173	605	9	determined	determine	VERB
faba-173	605	10	?	?	PUNCT
faba-173	606	1	…	…	PUNCT
faba-173	606	2	…	…	PUNCT
faba-173	606	3	the	the	DET
faba-173	606	4	cost	cost	NOUN
faba-173	606	5	of	of	ADP
faba-173	606	6	the	the	DET
faba-173	606	7	audit	audit	NOUN
faba-173	606	8	should	should	AUX
faba-173	606	9	be	be	AUX
faba-173	606	10	determined	determine	VERB
faba-173	606	11	based	base	VERB
faba-173	606	12	on	on	ADP
faba-173	606	13	the	the	DET
faba-173	606	14	assessed	assessed	ADJ
faba-173	606	15	audit	audit	NOUN
faba-173	606	16	risk	risk	NOUN
faba-173	606	17	only	only	ADV
faba-173	606	18	…	…	PUNCT
faba-173	606	19	…	…	PUNCT
faba-173	606	20	the	the	DET
faba-173	606	21	cost	cost	NOUN
faba-173	606	22	of	of	ADP
faba-173	606	23	the	the	DET
faba-173	606	24	audit	audit	NOUN
faba-173	606	25	should	should	AUX
faba-173	606	26	be	be	AUX
faba-173	606	27	determined	determine	VERB
faba-173	606	28	based	base	VERB
faba-173	606	29	on	on	ADP
faba-173	606	30	the	the	DET
faba-173	606	31	scope	scope	NOUN
faba-173	606	32	of	of	ADP
faba-173	606	33	the	the	DET
faba-173	606	34	performed	perform	VERB
faba-173	606	35	audit	audit	NOUN
faba-173	606	36	procedures	procedure	NOUN
faba-173	606	37	only	only	ADV
faba-173	606	38	…	…	PUNCT
faba-173	606	39	…	…	PUNCT
faba-173	606	40	the	the	DET
faba-173	606	41	cost	cost	NOUN
faba-173	606	42	of	of	ADP
faba-173	606	43	the	the	DET
faba-173	606	44	audit	audit	NOUN
faba-173	606	45	should	should	AUX
faba-173	606	46	be	be	AUX
faba-173	606	47	determined	determine	VERB
faba-173	606	48	based	base	VERB
faba-173	606	49	on	on	ADP
faba-173	606	50	the	the	DET
faba-173	606	51	assessed	assessed	ADJ
faba-173	606	52	audit	audit	NOUN
faba-173	606	53	risk	risk	NOUN
faba-173	606	54	and	and	CCONJ
faba-173	606	55	the	the	DET
faba-173	606	56	scope	scope	NOUN
faba-173	606	57	of	of	ADP
faba-173	606	58	the	the	DET
faba-173	606	59	performed	perform	VERB
faba-173	606	60	audit	audit	NOUN
faba-173	606	61	procedures	procedure	NOUN
faba-173	606	62	…	…	PUNCT
faba-173	606	63	…	…	PUNCT
faba-173	606	64	the	the	DET
faba-173	606	65	cost	cost	NOUN
faba-173	606	66	of	of	ADP
faba-173	606	67	the	the	DET
faba-173	606	68	audit	audit	NOUN
faba-173	606	69	is	be	AUX
faba-173	606	70	not	not	PART
faba-173	606	71	related	relate	VERB
faba-173	606	72	to	to	ADP
faba-173	606	73	any	any	PRON
faba-173	606	74	of	of	ADP
faba-173	606	75	the	the	DET
faba-173	606	76	above	above	ADP
faba-173	606	77	3	3	NUM
faba-173	606	78	.	.	PUNCT
faba-173	607	1	does	do	AUX
faba-173	607	2	your	your	PRON
faba-173	607	3	audit	audit	NOUN
faba-173	607	4	firm	firm	NOUN
faba-173	607	5	or	or	CCONJ
faba-173	607	6	the	the	DET
faba-173	607	7	international	international	ADJ
faba-173	607	8	/	/	SYM
faba-173	607	9	local	local	ADJ
faba-173	607	10	audit	audit	NOUN
faba-173	607	11	network	network	NOUN
faba-173	607	12	to	to	PART
faba-173	607	13	which	which	PRON
faba-173	607	14	it	it	PRON
faba-173	607	15	belongs	belong	VERB
faba-173	607	16	,	,	PUNCT
faba-173	607	17	offer	offer	VERB
faba-173	607	18	non	non	ADJ
faba-173	607	19	-	-	ADJ
faba-173	607	20	audit	audit	ADJ
faba-173	607	21	services	service	NOUN
faba-173	607	22	to	to	ADP
faba-173	607	23	the	the	DET
faba-173	607	24	clients	client	NOUN
faba-173	607	25	,	,	PUNCT
faba-173	607	26	such	such	ADJ
faba-173	607	27	as	as	ADP
faba-173	607	28	accounting	accounting	NOUN
faba-173	607	29	,	,	PUNCT
faba-173	607	30	valuations	valuation	NOUN
faba-173	607	31	,	,	PUNCT
faba-173	607	32	advisory	advisory	ADJ
faba-173	607	33	services	service	NOUN
faba-173	607	34	,	,	PUNCT
faba-173	607	35	and/or	and/or	CCONJ
faba-173	607	36	consultancy	consultancy	NOUN
faba-173	607	37	services	service	NOUN
faba-173	607	38	?	?	PUNCT
faba-173	608	1	…	…	PUNCT
faba-173	608	2	…	…	PUNCT
faba-173	608	3	yes	yes	INTJ
faba-173	608	4	…	…	PUNCT
faba-173	608	5	…	…	PUNCT
faba-173	608	6	no	no	DET
faba-173	608	7	darko	darko	PROPN
faba-173	608	8	dachevski	dachevski	ADJ
faba-173	608	9	and	and	CCONJ
faba-173	608	10	barry	barry	PROPN
faba-173	608	11	ackers	acker	NOUN
faba-173	608	12	/	/	SYM
faba-173	608	13	finance	finance	NOUN
faba-173	608	14	,	,	PUNCT
faba-173	608	15	accounting	accounting	NOUN
faba-173	608	16	and	and	CCONJ
faba-173	608	17	business	business	NOUN
faba-173	608	18	analysis	analysis	NOUN
faba-173	608	19	,	,	PUNCT
faba-173	608	20	volume	volume	NOUN
faba-173	608	21	6	6	NUM
faba-173	608	22	,	,	PUNCT
faba-173	608	23	issue	issue	NOUN
faba-173	608	24	1	1	NUM
faba-173	608	25	,	,	PUNCT
faba-173	608	26	2024	2024	NUM
faba-173	608	27	31	31	NUM
faba-173	608	28	appendix	appendix	NOUN
faba-173	608	29	2	2	NUM
faba-173	608	30	survey	survey	NOUN
faba-173	608	31	questions	question	NOUN
faba-173	608	32	for	for	ADP
faba-173	608	33	respondents	respondent	NOUN
faba-173	608	34	at	at	ADP
faba-173	608	35	pies	pie	NOUN
faba-173	608	36	in	in	ADP
faba-173	608	37	europe	europe	PROPN
faba-173	608	38	1	1	NUM
faba-173	608	39	.	.	PUNCT
faba-173	609	1	what	what	PRON
faba-173	609	2	are	be	AUX
faba-173	609	3	your	your	PRON
faba-173	609	4	biggest	big	ADJ
faba-173	609	5	expectations	expectation	NOUN
faba-173	609	6	of	of	ADP
faba-173	609	7	auditing	audit	VERB
faba-173	609	8	your	your	PRON
faba-173	609	9	financial	financial	ADJ
faba-173	609	10	statements	statement	NOUN
faba-173	609	11	?	?	PUNCT
faba-173	610	1	you	you	PRON
faba-173	610	2	may	may	AUX
faba-173	610	3	tick	tick	VERB
faba-173	610	4	more	more	ADJ
faba-173	610	5	than	than	ADP
faba-173	610	6	one	one	NUM
faba-173	610	7	response	response	NOUN
faba-173	610	8	.	.	PUNCT
faba-173	611	1	…	…	PUNCT
faba-173	611	2	…	…	PUNCT
faba-173	611	3	to	to	PART
faba-173	611	4	improve	improve	VERB
faba-173	611	5	our	our	PRON
faba-173	611	6	internal	internal	ADJ
faba-173	611	7	processes	process	NOUN
faba-173	611	8	…	…	PUNCT
faba-173	611	9	…	…	PUNCT
faba-173	611	10	to	to	PART
faba-173	611	11	improve	improve	VERB
faba-173	611	12	the	the	DET
faba-173	611	13	quality	quality	NOUN
faba-173	611	14	of	of	ADP
faba-173	611	15	our	our	PRON
faba-173	611	16	financial	financial	ADJ
faba-173	611	17	reporting	reporting	NOUN
faba-173	611	18	…	…	PUNCT
faba-173	611	19	…	…	PUNCT
faba-173	611	20	to	to	PART
faba-173	611	21	add	add	VERB
faba-173	611	22	additional	additional	ADJ
faba-173	611	23	value	value	NOUN
faba-173	611	24	,	,	PUNCT
faba-173	611	25	and/or	and/or	CCONJ
faba-173	611	26	confidence	confidence	NOUN
faba-173	611	27	,	,	PUNCT
faba-173	611	28	and/or	and/or	CCONJ
faba-173	611	29	credibility	credibility	NOUN
faba-173	611	30	to	to	ADP
faba-173	611	31	our	our	PRON
faba-173	611	32	presented	present	VERB
faba-173	611	33	financial	financial	ADJ
faba-173	611	34	figures	figure	NOUN
faba-173	611	35	in	in	ADP
faba-173	611	36	the	the	DET
faba-173	611	37	financial	financial	ADJ
faba-173	611	38	statements	statement	NOUN
faba-173	611	39	…	…	PUNCT
faba-173	611	40	…	…	PUNCT
faba-173	611	41	to	to	PART
faba-173	611	42	provide	provide	VERB
faba-173	611	43	us	we	PRON
faba-173	611	44	with	with	ADP
faba-173	611	45	reliable	reliable	ADJ
faba-173	611	46	and	and	CCONJ
faba-173	611	47	credible	credible	ADJ
faba-173	611	48	financial	financial	ADJ
faba-173	611	49	reporting	reporting	NOUN
faba-173	611	50	2	2	NUM
faba-173	611	51	.	.	PUNCT
faba-173	612	1	does	do	AUX
faba-173	612	2	the	the	DET
faba-173	612	3	audit	audit	NOUN
faba-173	612	4	improve	improve	VERB
faba-173	612	5	the	the	DET
faba-173	612	6	quality	quality	NOUN
faba-173	612	7	of	of	ADP
faba-173	612	8	your	your	PRON
faba-173	612	9	financial	financial	ADJ
faba-173	612	10	reporting	reporting	NOUN
faba-173	612	11	?	?	PUNCT
faba-173	613	1	…	…	PUNCT
faba-173	613	2	…	…	PUNCT
faba-173	613	3	strongly	strongly	ADV
faba-173	613	4	agree	agree	VERB
faba-173	613	5	…	…	PUNCT
faba-173	613	6	…	…	PUNCT
faba-173	613	7	agree	agree	VERB
faba-173	613	8	…	…	PUNCT
faba-173	613	9	…	…	PUNCT
faba-173	613	10	uncertain	uncertain	ADJ
faba-173	613	11	…	…	PUNCT
faba-173	613	12	…	…	PUNCT
faba-173	613	13	disagree	disagree	VERB
faba-173	613	14	…	…	PUNCT
faba-173	613	15	…	…	PUNCT
faba-173	613	16	strongly	strongly	ADV
faba-173	613	17	disagree	disagree	VERB
faba-173	613	18	3	3	NUM
faba-173	613	19	.	.	NOUN
faba-173	613	20	which	which	DET
faba-173	613	21	type	type	NOUN
faba-173	613	22	of	of	ADP
faba-173	613	23	audit	audit	NOUN
faba-173	613	24	firm	firm	NOUN
faba-173	613	25	do	do	AUX
faba-173	613	26	you	you	PRON
faba-173	613	27	prefer	prefer	VERB
faba-173	613	28	to	to	PART
faba-173	613	29	conduct	conduct	VERB
faba-173	613	30	the	the	DET
faba-173	613	31	annual	annual	ADJ
faba-173	613	32	audit	audit	NOUN
faba-173	613	33	on	on	ADP
faba-173	613	34	your	your	PRON
faba-173	613	35	financial	financial	ADJ
faba-173	613	36	statements	statement	NOUN
faba-173	613	37	?	?	PUNCT
faba-173	614	1	…	…	PUNCT
faba-173	614	2	…	…	PUNCT
faba-173	614	3	audit	audit	NOUN
faba-173	614	4	firm	firm	NOUN
faba-173	614	5	which	which	PRON
faba-173	614	6	belongs	belong	VERB
faba-173	614	7	to	to	ADP
faba-173	614	8	an	an	DET
faba-173	614	9	international	international	ADJ
faba-173	614	10	audit	audit	NOUN
faba-173	614	11	network	network	NOUN
faba-173	614	12	…	…	PUNCT
faba-173	614	13	…	…	PUNCT
faba-173	614	14	local	local	ADJ
faba-173	614	15	(	(	PUNCT
faba-173	614	16	small	small	ADJ
faba-173	614	17	and	and	CCONJ
faba-173	614	18	medium	medium	ADJ
faba-173	614	19	)	)	PUNCT
faba-173	614	20	audit	audit	NOUN
faba-173	614	21	firm	firm	NOUN
faba-173	614	22	…	…	PUNCT
faba-173	614	23	…	…	PUNCT
faba-173	614	24	we	we	PRON
faba-173	614	25	do	do	AUX
faba-173	614	26	n’t	not	PART
faba-173	614	27	make	make	VERB
faba-173	614	28	any	any	DET
faba-173	614	29	preferences	preference	NOUN
faba-173	614	30	between	between	ADP
faba-173	614	31	international	international	ADJ
faba-173	614	32	and	and	CCONJ
faba-173	614	33	local	local	ADJ
faba-173	614	34	audit	audit	NOUN
faba-173	614	35	firms	firm	NOUN
faba-173	614	36	4	4	NUM
faba-173	614	37	.	.	PUNCT
faba-173	615	1	what	what	PRON
faba-173	615	2	are	be	AUX
faba-173	615	3	the	the	DET
faba-173	615	4	criteria	criterion	NOUN
faba-173	615	5	under	under	ADP
faba-173	615	6	which	which	PRON
faba-173	615	7	you	you	PRON
faba-173	615	8	make	make	VERB
faba-173	615	9	the	the	DET
faba-173	615	10	selection	selection	NOUN
faba-173	615	11	of	of	ADP
faba-173	615	12	a	a	DET
faba-173	615	13	particular	particular	ADJ
faba-173	615	14	audit	audit	NOUN
faba-173	615	15	firm	firm	NOUN
faba-173	615	16	and/or	and/or	CCONJ
faba-173	615	17	auditor	auditor	NOUN
faba-173	615	18	?	?	PUNCT
faba-173	616	1	you	you	PRON
faba-173	616	2	may	may	AUX
faba-173	616	3	tick	tick	VERB
faba-173	616	4	more	more	ADJ
faba-173	616	5	than	than	ADP
faba-173	616	6	one	one	NUM
faba-173	616	7	response	response	NOUN
faba-173	616	8	.	.	PUNCT
faba-173	617	1	…	…	PUNCT
faba-173	617	2	…	…	PUNCT
faba-173	617	3	auditors	auditor	NOUN
faba-173	617	4	and/or	and/or	CCONJ
faba-173	617	5	audit	audit	NOUN
faba-173	617	6	firms	firm	NOUN
faba-173	617	7	must	must	AUX
faba-173	617	8	be	be	AUX
faba-173	617	9	registered	register	VERB
faba-173	617	10	for	for	ADP
faba-173	617	11	providing	provide	VERB
faba-173	617	12	audit	audit	NOUN
faba-173	617	13	services	service	NOUN
faba-173	617	14	by	by	ADP
faba-173	617	15	the	the	DET
faba-173	617	16	competent	competent	ADJ
faba-173	617	17	governmental	governmental	ADJ
faba-173	617	18	authorities	authority	NOUN
faba-173	617	19	…	…	PUNCT
faba-173	617	20	…	…	PUNCT
faba-173	617	21	experience	experience	NOUN
faba-173	617	22	in	in	ADP
faba-173	617	23	external	external	ADJ
faba-173	617	24	audit	audit	NOUN
faba-173	617	25	,	,	PUNCT
faba-173	617	26	basically	basically	ADV
faba-173	617	27	more	more	ADJ
faba-173	617	28	than	than	ADP
faba-173	617	29	three	three	NUM
faba-173	617	30	years	year	NOUN
faba-173	617	31	…	…	PUNCT
faba-173	617	32	…	…	PUNCT
faba-173	617	33	high	high	ADJ
faba-173	617	34	level	level	NOUN
faba-173	617	35	of	of	ADP
faba-173	617	36	independence	independence	NOUN
faba-173	617	37	of	of	ADP
faba-173	617	38	auditors	auditor	NOUN
faba-173	617	39	…	…	PUNCT
faba-173	617	40	…	…	PUNCT
faba-173	617	41	no	no	DET
faba-173	617	42	conflicts	conflict	NOUN
faba-173	617	43	of	of	ADP
faba-173	617	44	interests	interest	NOUN
faba-173	617	45	between	between	ADP
faba-173	617	46	the	the	DET
faba-173	617	47	auditors	auditor	NOUN
faba-173	617	48	/	/	SYM
faba-173	617	49	audit	audit	NOUN
faba-173	617	50	firms	firm	NOUN
faba-173	617	51	and	and	CCONJ
faba-173	617	52	our	our	PRON
faba-173	617	53	pie	pie	NOUN
faba-173	617	54	and/or	and/or	CCONJ
faba-173	617	55	our	our	PRON
faba-173	617	56	competitors	competitor	NOUN
faba-173	617	57	…	…	PUNCT
faba-173	617	58	…	…	SYM
faba-173	617	59	international	international	ADJ
faba-173	617	60	audit	audit	NOUN
faba-173	617	61	firm	firm	NOUN
faba-173	617	62	is	be	AUX
faba-173	617	63	preferred	prefer	VERB
faba-173	617	64	…	…	PUNCT
faba-173	617	65	…	…	PUNCT
faba-173	617	66	local	local	ADJ
faba-173	617	67	audit	audit	NOUN
faba-173	617	68	firm	firm	NOUN
faba-173	617	69	is	be	AUX
faba-173	617	70	preferred	prefer	VERB
faba-173	617	71	…	…	PUNCT
faba-173	617	72	…	…	PUNCT
faba-173	617	73	good	good	ADJ
faba-173	617	74	national	national	ADJ
faba-173	617	75	and/or	and/or	CCONJ
faba-173	617	76	international	international	ADJ
faba-173	617	77	reputation	reputation	NOUN
faba-173	617	78	of	of	ADP
faba-173	617	79	the	the	DET
faba-173	617	80	audit	audit	NOUN
faba-173	617	81	firm	firm	NOUN
faba-173	617	82	…	…	PUNCT
faba-173	617	83	…	…	PUNCT
faba-173	617	84	references	reference	NOUN
faba-173	617	85	by	by	ADP
faba-173	617	86	other	other	ADJ
faba-173	617	87	clients	client	NOUN
faba-173	617	88	are	be	AUX
faba-173	617	89	compulsory	compulsory	ADJ
faba-173	617	90	…	…	PUNCT
faba-173	617	91	…	…	PUNCT
faba-173	617	92	high	high	ADJ
faba-173	617	93	price	price	NOUN
faba-173	617	94	for	for	ADP
faba-173	617	95	the	the	DET
faba-173	617	96	audit	audit	NOUN
faba-173	617	97	service	service	NOUN
faba-173	617	98	…	…	PUNCT
faba-173	617	99	…	…	PUNCT
faba-173	617	100	low	low	ADJ
faba-173	617	101	price	price	NOUN
faba-173	617	102	for	for	ADP
faba-173	617	103	the	the	DET
faba-173	617	104	audit	audit	NOUN
faba-173	617	105	service	service	NOUN
faba-173	617	106	…	…	PUNCT
faba-173	617	107	…	…	PUNCT
faba-173	617	108	big	big	ADJ
faba-173	617	109	scope	scope	NOUN
faba-173	617	110	of	of	ADP
faba-173	617	111	audit	audit	NOUN
faba-173	617	112	procedures	procedure	NOUN
faba-173	617	113	…	…	PUNCT
faba-173	617	114	…	…	PUNCT
faba-173	617	115	small	small	ADJ
faba-173	617	116	scope	scope	NOUN
faba-173	617	117	of	of	ADP
faba-173	617	118	audit	audit	NOUN
faba-173	617	119	procedures	procedure	NOUN
faba-173	617	120	…	…	PUNCT
faba-173	617	121	…	…	PUNCT
faba-173	617	122	long	long	ADJ
faba-173	617	123	period	period	NOUN
faba-173	617	124	to	to	PART
faba-173	617	125	conduct	conduct	VERB
faba-173	617	126	the	the	DET
faba-173	617	127	audit	audit	NOUN
faba-173	617	128	…	…	PUNCT
faba-173	617	129	…	…	PUNCT
faba-173	617	130	short	short	ADJ
faba-173	617	131	period	period	NOUN
faba-173	617	132	to	to	PART
faba-173	617	133	conduct	conduct	VERB
faba-173	617	134	the	the	DET
faba-173	617	135	audit	audit	NOUN
faba-173	617	136	darko	darko	PROPN
faba-173	617	137	dachevski	dachevski	PROPN
faba-173	617	138	and	and	CCONJ
faba-173	617	139	barry	barry	PROPN
faba-173	617	140	ackers	acker	NOUN
faba-173	617	141	/	/	SYM
faba-173	617	142	finance	finance	NOUN
faba-173	617	143	,	,	PUNCT
faba-173	617	144	accounting	accounting	NOUN
faba-173	617	145	and	and	CCONJ
faba-173	617	146	business	business	NOUN
faba-173	617	147	analysis	analysis	NOUN
faba-173	617	148	,	,	PUNCT
faba-173	617	149	volume	volume	NOUN
faba-173	617	150	6	6	NUM
faba-173	617	151	,	,	PUNCT
faba-173	617	152	issue	issue	NOUN
faba-173	617	153	1	1	NUM
faba-173	617	154	,	,	PUNCT
faba-173	617	155	2024	2024	NUM
faba-173	617	156	32	32	NUM
faba-173	617	157	appendix	appendix	NOUN
faba-173	617	158	3	3	NUM
faba-173	617	159	critical	critical	ADJ
faba-173	617	160	value	value	NOUN
faba-173	617	161	of	of	ADP
faba-173	617	162	student	student	NOUN
faba-173	617	163	’s	’s	PART
faba-173	617	164	t	t	NOUN
faba-173	617	165	-	-	PUNCT
faba-173	617	166	distribution	distribution	NOUN
faba-173	617	167	with	with	ADP
faba-173	617	168	two	two	NUM
faba-173	617	169	degrees	degree	NOUN
faba-173	617	170	of	of	ADP
faba-173	617	171	freedom	freedom	NOUN
faba-173	617	172	source	source	NOUN
faba-173	617	173	:	:	PUNCT
faba-173	617	174	adjusted	adjust	VERB
faba-173	617	175	based	base	VERB
faba-173	617	176	on	on	ADP
faba-173	617	177	beyer	beyer	PROPN
faba-173	617	178	1968	1968	NUM
faba-173	617	179	.	.	PUNCT
faba-173	618	1	darko	darko	PROPN
faba-173	618	2	dachevski	dachevski	PROPN
faba-173	618	3	and	and	CCONJ
faba-173	618	4	barry	barry	PROPN
faba-173	618	5	ackers	acker	NOUN
faba-173	618	6	/	/	SYM
faba-173	618	7	finance	finance	NOUN
faba-173	618	8	,	,	PUNCT
faba-173	618	9	accounting	accounting	NOUN
faba-173	618	10	and	and	CCONJ
faba-173	618	11	business	business	NOUN
faba-173	618	12	analysis	analysis	NOUN
faba-173	618	13	,	,	PUNCT
faba-173	618	14	volume	volume	NOUN
faba-173	618	15	6	6	NUM
faba-173	618	16	,	,	PUNCT
faba-173	618	17	issue	issue	NOUN
faba-173	618	18	1	1	NUM
faba-173	618	19	,	,	PUNCT
faba-173	618	20	2024	2024	NUM
faba-173	618	21	33	33	NUM
faba-173	618	22	appendix	appendix	NOUN
faba-173	618	23	4	4	NUM
faba-173	618	24	semi	semi	ADJ
faba-173	618	25	-	-	ADJ
faba-173	618	26	structured	structured	ADJ
faba-173	618	27	interview	interview	NOUN
faba-173	618	28	questions	question	NOUN
faba-173	618	29	for	for	ADP
faba-173	618	30	participants	participant	NOUN
faba-173	618	31	at	at	ADP
faba-173	618	32	pies	pie	NOUN
faba-173	618	33	in	in	ADP
faba-173	618	34	europe	europe	PROPN
faba-173	618	35	1	1	NUM
faba-173	618	36	.	.	PUNCT
faba-173	619	1	what	what	PRON
faba-173	619	2	are	be	AUX
faba-173	619	3	your	your	PRON
faba-173	619	4	biggest	big	ADJ
faba-173	619	5	expectations	expectation	NOUN
faba-173	619	6	of	of	ADP
faba-173	619	7	auditing	audit	VERB
faba-173	619	8	your	your	PRON
faba-173	619	9	financial	financial	ADJ
faba-173	619	10	statements	statement	NOUN
faba-173	619	11	?	?	PUNCT
faba-173	620	1	…	…	PUNCT
faba-173	620	2	…	…	PUNCT
faba-173	620	3	…	…	PUNCT
faba-173	620	4	…	…	PUNCT
faba-173	620	5	…	…	PUNCT
faba-173	620	6	…	…	PUNCT
faba-173	620	7	…	…	PUNCT
faba-173	620	8	…	…	PUNCT
faba-173	620	9	…	…	PUNCT
faba-173	620	10	…	…	PUNCT
faba-173	620	11	…	…	PUNCT
faba-173	620	12	…	…	PUNCT
faba-173	620	13	…	…	PUNCT
faba-173	620	14	…	…	PUNCT
faba-173	620	15	…	…	PUNCT
faba-173	620	16	……	……	NOUN
faba-173	620	17	……	……	NOUN
faba-173	620	18	……	……	NOUN
faba-173	620	19	……	……	NOUN
faba-173	620	20	……	……	NOUN
faba-173	620	21	……	……	NOUN
faba-173	620	22	……	……	NOUN
faba-173	620	23	……	……	NOUN
faba-173	620	24	……	……	NOUN
faba-173	620	25	……	……	NOUN
faba-173	620	26	……	……	NOUN
faba-173	620	27	……	……	NOUN
faba-173	620	28	……	……	NOUN
faba-173	620	29	…	…	PUNCT
faba-173	620	30	…	…	SYM
faba-173	620	31	…	…	PUNCT
faba-173	620	32	…	…	PUNCT
faba-173	620	33	…	…	PUNCT
faba-173	620	34	…	…	PUNCT
faba-173	620	35	……	……	NOUN
faba-173	620	36	……	……	NOUN
faba-173	620	37	……	……	NOUN
faba-173	620	38	……	……	NOUN
faba-173	620	39	..	..	PUNCT
faba-173	620	40	2	2	X
faba-173	620	41	.	.	PUNCT
faba-173	620	42	does	do	AUX
faba-173	620	43	the	the	DET
faba-173	620	44	audit	audit	NOUN
faba-173	620	45	improve	improve	VERB
faba-173	620	46	the	the	DET
faba-173	620	47	quality	quality	NOUN
faba-173	620	48	of	of	ADP
faba-173	620	49	your	your	PRON
faba-173	620	50	financial	financial	ADJ
faba-173	620	51	reporting	reporting	NOUN
faba-173	620	52	?	?	PUNCT
faba-173	621	1	…	…	PUNCT
faba-173	621	2	…	…	PUNCT
faba-173	621	3	…	…	PUNCT
faba-173	621	4	…	…	PUNCT
faba-173	621	5	…	…	PUNCT
faba-173	621	6	…	…	PUNCT
faba-173	621	7	…	…	PUNCT
faba-173	621	8	…	…	PUNCT
faba-173	621	9	…	…	PUNCT
faba-173	621	10	…	…	PUNCT
faba-173	621	11	…	…	PUNCT
faba-173	621	12	…	…	PUNCT
faba-173	621	13	…	…	PUNCT
faba-173	621	14	…	…	PUNCT
faba-173	621	15	…	…	PUNCT
faba-173	621	16	……	……	NOUN
faba-173	621	17	……	……	NOUN
faba-173	621	18	……	……	NOUN
faba-173	621	19	……	……	NOUN
faba-173	621	20	……	……	NOUN
faba-173	621	21	……	……	NOUN
faba-173	621	22	……	……	NOUN
faba-173	621	23	……	……	NOUN
faba-173	621	24	……	……	NOUN
faba-173	621	25	……	……	NOUN
faba-173	621	26	……	……	NOUN
faba-173	621	27	……	……	NOUN
faba-173	621	28	……	……	NOUN
faba-173	621	29	…	…	PUNCT
faba-173	621	30	…	…	SYM
faba-173	621	31	…	…	PUNCT
faba-173	621	32	…	…	PUNCT
faba-173	621	33	…	…	PUNCT
faba-173	621	34	…	…	PUNCT
faba-173	621	35	……	……	NOUN
faba-173	621	36	……	……	NOUN
faba-173	621	37	……	……	NOUN
faba-173	621	38	……	……	NOUN
faba-173	621	39	..	..	PUNCT
faba-173	621	40	3	3	X
faba-173	621	41	.	.	X
faba-173	621	42	what	what	PRON
faba-173	621	43	are	be	AUX
faba-173	621	44	the	the	DET
faba-173	621	45	criteria	criterion	NOUN
faba-173	621	46	under	under	ADP
faba-173	621	47	which	which	PRON
faba-173	621	48	your	your	PRON
faba-173	621	49	pie	pie	NOUN
faba-173	621	50	selects	select	VERB
faba-173	621	51	its	its	PRON
faba-173	621	52	audit	audit	NOUN
faba-173	621	53	firms	firm	NOUN
faba-173	621	54	and/or	and/or	CCONJ
faba-173	621	55	auditors	auditor	NOUN
faba-173	621	56	?	?	PUNCT
faba-173	622	1	…	…	PUNCT
faba-173	622	2	…	…	PUNCT
faba-173	622	3	…	…	PUNCT
faba-173	622	4	…	…	PUNCT
faba-173	622	5	…	…	PUNCT
faba-173	622	6	…	…	PUNCT
faba-173	622	7	…	…	PUNCT
faba-173	622	8	…	…	PUNCT
faba-173	622	9	…	…	PUNCT
faba-173	622	10	…	…	PUNCT
faba-173	622	11	…	…	PUNCT
faba-173	622	12	…	…	PUNCT
faba-173	622	13	…	…	PUNCT
faba-173	622	14	…	…	PUNCT
faba-173	622	15	…	…	PUNCT
faba-173	622	16	……	……	NOUN
faba-173	622	17	……	……	NOUN
faba-173	622	18	……	……	NOUN
faba-173	622	19	……	……	NOUN
faba-173	622	20	……	……	NOUN
faba-173	622	21	……	……	NOUN
faba-173	622	22	……	……	NOUN
faba-173	622	23	……	……	NOUN
faba-173	622	24	……	……	NOUN
faba-173	622	25	……	……	NOUN
faba-173	622	26	……	……	NOUN
faba-173	622	27	……	……	NOUN
faba-173	622	28	……	……	NOUN
faba-173	622	29	…	…	PUNCT
faba-173	622	30	…	…	SYM
faba-173	622	31	…	…	PUNCT
faba-173	622	32	…	…	PUNCT
faba-173	622	33	…	…	PUNCT
faba-173	622	34	…	…	PUNCT
faba-173	622	35	……	……	NOUN
faba-173	622	36	……	……	NOUN
faba-173	622	37	……	……	NOUN
faba-173	622	38	……	……	NOUN
faba-173	622	39	..	..	PUNCT
faba-173	622	40	4	4	NUM
faba-173	622	41	.	.	NOUN
faba-173	622	42	which	which	DET
faba-173	622	43	type	type	NOUN
faba-173	622	44	of	of	ADP
faba-173	622	45	audit	audit	NOUN
faba-173	622	46	firm	firm	NOUN
faba-173	622	47	do	do	AUX
faba-173	622	48	you	you	PRON
faba-173	622	49	prefer	prefer	VERB
faba-173	622	50	to	to	PART
faba-173	622	51	conduct	conduct	VERB
faba-173	622	52	the	the	DET
faba-173	622	53	annual	annual	ADJ
faba-173	622	54	audit	audit	NOUN
faba-173	622	55	on	on	ADP
faba-173	622	56	your	your	PRON
faba-173	622	57	financial	financial	ADJ
faba-173	622	58	statements	statement	NOUN
faba-173	622	59	,	,	PUNCT
faba-173	622	60	a	a	DET
faba-173	622	61	local	local	ADJ
faba-173	622	62	(	(	PUNCT
faba-173	622	63	small	small	ADJ
faba-173	622	64	/	/	SYM
faba-173	622	65	medium	medium	ADJ
faba-173	622	66	)	)	PUNCT
faba-173	622	67	audit	audit	NOUN
faba-173	622	68	firm	firm	NOUN
faba-173	622	69	or	or	CCONJ
faba-173	622	70	an	an	DET
faba-173	622	71	audit	audit	NOUN
faba-173	622	72	firm	firm	NOUN
faba-173	622	73	which	which	PRON
faba-173	622	74	belongs	belong	VERB
faba-173	622	75	to	to	ADP
faba-173	622	76	an	an	DET
faba-173	622	77	international	international	ADJ
faba-173	622	78	network	network	NOUN
faba-173	622	79	?	?	PUNCT
faba-173	623	1	…	…	PUNCT
faba-173	623	2	…	…	PUNCT
faba-173	623	3	…	…	PUNCT
faba-173	623	4	…	…	PUNCT
faba-173	623	5	…	…	PUNCT
faba-173	623	6	…	…	PUNCT
faba-173	623	7	…	…	PUNCT
faba-173	623	8	…	…	PUNCT
faba-173	623	9	…	…	PUNCT
faba-173	623	10	…	…	PUNCT
faba-173	623	11	…	…	PUNCT
faba-173	623	12	…	…	PUNCT
faba-173	623	13	…	…	PUNCT
faba-173	623	14	…	…	PUNCT
faba-173	623	15	…	…	PUNCT
faba-173	623	16	……	……	NOUN
faba-173	623	17	……	……	NOUN
faba-173	623	18	……	……	NOUN
faba-173	623	19	……	……	NOUN
faba-173	623	20	……	……	NOUN
faba-173	623	21	……	……	NOUN
faba-173	623	22	……	……	NOUN
faba-173	623	23	……	……	NOUN
faba-173	623	24	……	……	NOUN
faba-173	623	25	……	……	NOUN
faba-173	623	26	……	……	NOUN
faba-173	623	27	……	……	NOUN
faba-173	623	28	……	……	NOUN
faba-173	623	29	…	…	PUNCT
faba-173	623	30	…	…	SYM
faba-173	623	31	…	…	PUNCT
faba-173	623	32	…	…	PUNCT
faba-173	623	33	…	…	PUNCT
faba-173	623	34	…	…	PUNCT
faba-173	623	35	……	……	NOUN
faba-173	623	36	……	……	NOUN
faba-173	623	37	……	……	NOUN
faba-173	623	38	……	……	NOUN
faba-173	623	39	..	..	PUNCT