id	sid	tid	token	lemma	pos
faba-285	1	1	294	294	NUM
faba-285	1	2	finance	finance	NOUN
faba-285	1	3	,	,	PUNCT
faba-285	1	4	accounting	accounting	NOUN
faba-285	1	5	and	and	CCONJ
faba-285	1	6	business	business	NOUN
faba-285	1	7	analysis	analysis	NOUN
faba-285	1	8	volume	volume	NOUN
faba-285	1	9	7	7	NUM
faba-285	1	10	issue	issue	NOUN
faba-285	1	11	2	2	NUM
faba-285	1	12	,	,	PUNCT
faba-285	1	13	2025	2025	NUM
faba-285	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-285	1	15	issn	issn	VERB
faba-285	1	16	2603	2603	NUM
faba-285	1	17	-	-	SYM
faba-285	1	18	5324	5324	NUM
faba-285	1	19	doi	doi	NOUN
faba-285	1	20	:	:	PUNCT
faba-285	1	21	https://doi.org/10.37075/faba.2025.2.12	https://doi.org/10.37075/faba.2025.2.12	NOUN
faba-285	1	22	from	from	ADP
faba-285	1	23	rules	rule	NOUN
faba-285	1	24	to	to	PART
faba-285	1	25	reason	reason	VERB
faba-285	1	26	:	:	PUNCT
faba-285	1	27	a	a	DET
faba-285	1	28	cognitive	cognitive	ADJ
faba-285	1	29	framework	framework	NOUN
faba-285	1	30	for	for	ADP
faba-285	1	31	evaluating	evaluate	VERB
faba-285	1	32	the	the	DET
faba-285	1	33	differential	differential	ADJ
faba-285	1	34	impact	impact	NOUN
faba-285	1	35	of	of	ADP
faba-285	1	36	isa	isa	NOUN
faba-285	1	37	compliance	compliance	NOUN
faba-285	1	38	on	on	ADP
faba-285	1	39	audit	audit	NOUN
faba-285	1	40	report	report	NOUN
faba-285	1	41	quality	quality	NOUN
faba-285	1	42	abdelbasset	abdelbasset	NOUN
faba-285	1	43	midoune1	midoune1	PROPN
faba-285	1	44	*	*	PUNCT
faba-285	1	45	,	,	PUNCT
faba-285	1	46	khaireddine	khaireddine	PROPN
faba-285	1	47	serdani2	serdani2	PROPN
faba-285	1	48	department	department	PROPN
faba-285	1	49	of	of	ADP
faba-285	1	50	accounting	accounting	NOUN
faba-285	1	51	and	and	CCONJ
faba-285	1	52	finance	finance	NOUN
faba-285	1	53	,	,	PUNCT
faba-285	1	54	illizi	illizi	ADJ
faba-285	1	55	university	university	NOUN
faba-285	1	56	center	center	NOUN
faba-285	1	57	,	,	PUNCT
faba-285	1	58	illizi	illizi	ADJ
faba-285	1	59	,	,	PUNCT
faba-285	1	60	algeria	algeria	PROPN
faba-285	1	61	1	1	NUM
faba-285	1	62	department	department	PROPN
faba-285	1	63	of	of	ADP
faba-285	1	64	management	management	NOUN
faba-285	1	65	sciences	sciences	PROPN
faba-285	1	66	,	,	PUNCT
faba-285	1	67	illizi	illizi	ADJ
faba-285	1	68	university	university	NOUN
faba-285	1	69	center	center	NOUN
faba-285	1	70	,	,	PUNCT
faba-285	1	71	illizi	illizi	ADJ
faba-285	1	72	,	,	PUNCT
faba-285	1	73	algeria	algeria	PROPN
faba-285	1	74	2	2	NUM
faba-285	1	75	*	*	PUNCT
faba-285	1	76	corresponding	correspond	VERB
faba-285	1	77	author	author	NOUN
faba-285	1	78	info	info	NOUN
faba-285	1	79	articles	article	NOUN
faba-285	1	80	abstract	abstract	ADJ
faba-285	1	81	history	history	NOUN
faba-285	1	82	article	article	NOUN
faba-285	1	83	:	:	PUNCT
faba-285	1	84	submitted	submit	VERB
faba-285	1	85	:	:	PUNCT
faba-285	1	86	24	24	NUM
faba-285	1	87	july	july	PROPN
faba-285	1	88	2025	2025	NUM
faba-285	1	89	revised	revise	VERB
faba-285	1	90	:	:	PUNCT
faba-285	1	91	17	17	NUM
faba-285	1	92	november	november	PROPN
faba-285	1	93	2025	2025	NUM
faba-285	1	94	accepted	accept	VERB
faba-285	1	95	:	:	PUNCT
faba-285	1	96	28	28	NUM
faba-285	1	97	november	november	PROPN
faba-285	1	98	2025	2025	NUM
faba-285	1	99	purpose	purpose	NOUN
faba-285	1	100	:	:	PUNCT
faba-285	1	101	this	this	DET
faba-285	1	102	study	study	NOUN
faba-285	1	103	aims	aim	VERB
faba-285	1	104	to	to	PART
faba-285	1	105	deconstruct	deconstruct	VERB
faba-285	1	106	the	the	DET
faba-285	1	107	concept	concept	NOUN
faba-285	1	108	of	of	ADP
faba-285	1	109	isa	isa	NOUN
faba-285	1	110	compliance	compliance	NOUN
faba-285	1	111	to	to	PART
faba-285	1	112	understand	understand	VERB
faba-285	1	113	why	why	SCONJ
faba-285	1	114	certain	certain	ADJ
faba-285	1	115	auditing	auditing	NOUN
faba-285	1	116	standards	standard	NOUN
faba-285	1	117	have	have	VERB
faba-285	1	118	a	a	DET
faba-285	1	119	more	more	ADV
faba-285	1	120	significant	significant	ADJ
faba-285	1	121	impact	impact	NOUN
faba-285	1	122	on	on	ADP
faba-285	1	123	audit	audit	NOUN
faba-285	1	124	report	report	NOUN
faba-285	1	125	quality	quality	NOUN
faba-285	1	126	than	than	ADP
faba-285	1	127	others	other	NOUN
faba-285	1	128	.	.	PUNCT
faba-285	2	1	it	it	PRON
faba-285	2	2	introduces	introduce	VERB
faba-285	2	3	and	and	CCONJ
faba-285	2	4	empirically	empirically	ADV
faba-285	2	5	tests	test	VERB
faba-285	2	6	a	a	DET
faba-285	2	7	novel	novel	ADJ
faba-285	2	8	cognitive	cognitive	ADJ
faba-285	2	9	framework	framework	NOUN
faba-285	2	10	that	that	PRON
faba-285	2	11	distinguishes	distinguish	VERB
faba-285	2	12	between	between	ADP
faba-285	2	13	standards	standard	NOUN
faba-285	2	14	based	base	VERB
faba-285	2	15	on	on	ADP
faba-285	2	16	the	the	DET
faba-285	2	17	intellectual	intellectual	ADJ
faba-285	2	18	task	task	NOUN
faba-285	2	19	they	they	PRON
faba-285	2	20	impose	impose	VERB
faba-285	2	21	on	on	ADP
faba-285	2	22	auditors	auditor	NOUN
faba-285	2	23	.	.	PUNCT
faba-285	3	1	design	design	NOUN
faba-285	3	2	/	/	SYM
faba-285	3	3	methodology	methodology	NOUN
faba-285	3	4	/	/	SYM
faba-285	3	5	approach	approach	NOUN
faba-285	3	6	:	:	PUNCT
faba-285	3	7	the	the	DET
faba-285	3	8	study	study	NOUN
faba-285	3	9	employs	employ	VERB
faba-285	3	10	a	a	DET
faba-285	3	11	quantitative	quantitative	ADJ
faba-285	3	12	,	,	PUNCT
faba-285	3	13	cross	cross	ADJ
faba-285	3	14	-	-	ADJ
faba-285	3	15	sectional	sectional	ADJ
faba-285	3	16	survey	survey	NOUN
faba-285	3	17	design	design	NOUN
faba-285	3	18	.	.	PUNCT
faba-285	4	1	data	datum	NOUN
faba-285	4	2	was	be	AUX
faba-285	4	3	collected	collect	VERB
faba-285	4	4	from	from	ADP
faba-285	4	5	a	a	DET
faba-285	4	6	sample	sample	NOUN
faba-285	4	7	of	of	ADP
faba-285	4	8	398	398	NUM
faba-285	4	9	external	external	ADJ
faba-285	4	10	auditors	auditor	NOUN
faba-285	4	11	in	in	ADP
faba-285	4	12	algeria	algeria	PROPN
faba-285	4	13	,	,	PUNCT
faba-285	4	14	a	a	DET
faba-285	4	15	jurisdiction	jurisdiction	NOUN
faba-285	4	16	that	that	PRON
faba-285	4	17	has	have	AUX
faba-285	4	18	adopted	adopt	VERB
faba-285	4	19	the	the	DET
faba-285	4	20	isas	isa	NOUN
faba-285	4	21	.	.	PUNCT
faba-285	5	1	the	the	DET
faba-285	5	2	framework	framework	NOUN
faba-285	5	3	reclassifies	reclassify	VERB
faba-285	5	4	core	core	ADJ
faba-285	5	5	evidence	evidence	NOUN
faba-285	5	6	-	-	PUNCT
faba-285	5	7	gathering	gather	VERB
faba-285	5	8	standards	standard	NOUN
faba-285	5	9	into	into	ADP
faba-285	5	10	‘	'	PUNCT
faba-285	5	11	verificational	verificational	ADJ
faba-285	5	12	evidence	evidence	NOUN
faba-285	5	13	standards	standard	NOUN
faba-285	5	14	’	'	PUNCT
faba-285	5	15	(	(	PUNCT
faba-285	5	16	x1	x1	PROPN
faba-285	5	17	)	)	PUNCT
faba-285	5	18	and	and	CCONJ
faba-285	5	19	‘	'	PUNCT
faba-285	5	20	evaluative	evaluative	ADJ
faba-285	5	21	evidence	evidence	NOUN
faba-285	5	22	standards	standard	NOUN
faba-285	5	23	’	'	PUNCT
faba-285	5	24	(	(	PUNCT
faba-285	5	25	x2	x2	PROPN
faba-285	5	26	)	)	PUNCT
faba-285	5	27	.	.	PUNCT
faba-285	6	1	the	the	DET
faba-285	6	2	relationships	relationship	NOUN
faba-285	6	3	were	be	AUX
faba-285	6	4	tested	test	VERB
faba-285	6	5	using	use	VERB
faba-285	6	6	pearson	pearson	NOUN
faba-285	6	7	correlation	correlation	NOUN
faba-285	6	8	and	and	CCONJ
faba-285	6	9	multiple	multiple	ADJ
faba-285	6	10	linear	linear	ADJ
faba-285	6	11	regression	regression	NOUN
faba-285	6	12	.	.	PUNCT
faba-285	7	1	findings	finding	NOUN
faba-285	7	2	:	:	PUNCT
faba-285	7	3	the	the	DET
faba-285	7	4	results	result	NOUN
faba-285	7	5	show	show	VERB
faba-285	7	6	that	that	SCONJ
faba-285	7	7	while	while	SCONJ
faba-285	7	8	both	both	DET
faba-285	7	9	dimensions	dimension	NOUN
faba-285	7	10	are	be	AUX
faba-285	7	11	significant	significant	ADJ
faba-285	7	12	predictors	predictor	NOUN
faba-285	7	13	of	of	ADP
faba-285	7	14	audit	audit	NOUN
faba-285	7	15	report	report	NOUN
faba-285	7	16	quality	quality	NOUN
faba-285	7	17	(	(	PUNCT
faba-285	7	18	explaining	explain	VERB
faba-285	7	19	29.9	29.9	NUM
faba-285	7	20	%	%	NOUN
faba-285	7	21	of	of	ADP
faba-285	7	22	its	its	PRON
faba-285	7	23	variance	variance	NOUN
faba-285	7	24	)	)	PUNCT
faba-285	7	25	,	,	PUNCT
faba-285	7	26	compliance	compliance	NOUN
faba-285	7	27	with	with	ADP
faba-285	7	28	evaluative	evaluative	ADJ
faba-285	7	29	evidence	evidence	NOUN
faba-285	7	30	standards	standard	NOUN
faba-285	7	31	(	(	PUNCT
faba-285	7	32	β	β	X
faba-285	7	33	=	=	SYM
faba-285	7	34	0.395	0.395	NUM
faba-285	7	35	,	,	PUNCT
faba-285	7	36	p	p	X
faba-285	7	37	<	<	X
faba-285	7	38	0.001	0.001	NUM
faba-285	7	39	)	)	PUNCT
faba-285	7	40	has	have	VERB
faba-285	7	41	a	a	DET
faba-285	7	42	substantially	substantially	ADV
faba-285	7	43	stronger	strong	ADJ
faba-285	7	44	impact	impact	NOUN
faba-285	7	45	than	than	ADP
faba-285	7	46	compliance	compliance	NOUN
faba-285	7	47	with	with	ADP
faba-285	7	48	verificational	verificational	ADJ
faba-285	7	49	evidence	evidence	NOUN
faba-285	7	50	standards	standard	NOUN
faba-285	7	51	(	(	PUNCT
faba-285	7	52	β	β	X
faba-285	7	53	=	=	SYM
faba-285	7	54	0.213	0.213	NUM
faba-285	7	55	,	,	PUNCT
faba-285	7	56	p	p	X
faba-285	7	57	<	<	X
faba-285	7	58	0.001	0.001	NUM
faba-285	7	59	)	)	PUNCT
faba-285	7	60	.	.	PUNCT
faba-285	8	1	practical	practical	ADJ
faba-285	8	2	implications	implication	NOUN
faba-285	8	3	:	:	PUNCT
faba-285	8	4	the	the	DET
faba-285	8	5	findings	finding	NOUN
faba-285	8	6	suggest	suggest	VERB
faba-285	8	7	that	that	SCONJ
faba-285	8	8	audit	audit	NOUN
faba-285	8	9	firms	firm	NOUN
faba-285	8	10	,	,	PUNCT
faba-285	8	11	educators	educator	NOUN
faba-285	8	12	,	,	PUNCT
faba-285	8	13	and	and	CCONJ
faba-285	8	14	regulators	regulator	NOUN
faba-285	8	15	should	should	AUX
faba-285	8	16	shift	shift	VERB
faba-285	8	17	their	their	PRON
faba-285	8	18	focus	focus	NOUN
faba-285	8	19	from	from	ADP
faba-285	8	20	ensuring	ensure	VERB
faba-285	8	21	rote	rote	ADJ
faba-285	8	22	compliance	compliance	NOUN
faba-285	8	23	to	to	PART
faba-285	8	24	strategically	strategically	ADV
faba-285	8	25	cultivating	cultivate	VERB
faba-285	8	26	the	the	DET
faba-285	8	27	sophisticated	sophisticated	ADJ
faba-285	8	28	evaluative	evaluative	ADJ
faba-285	8	29	competencies	competency	NOUN
faba-285	8	30	demanded	demand	VERB
faba-285	8	31	by	by	ADP
faba-285	8	32	standards	standard	NOUN
faba-285	8	33	like	like	ADP
faba-285	8	34	isa	isa	NOUN
faba-285	8	35	540	540	NUM
faba-285	8	36	and	and	CCONJ
faba-285	8	37	isa	isa	VERB
faba-285	8	38	520	520	NUM
faba-285	8	39	.	.	PUNCT
faba-285	9	1	this	this	PRON
faba-285	9	2	implies	imply	VERB
faba-285	9	3	a	a	DET
faba-285	9	4	need	need	NOUN
faba-285	9	5	for	for	ADP
faba-285	9	6	changes	change	NOUN
faba-285	9	7	in	in	ADP
faba-285	9	8	training	training	NOUN
faba-285	9	9	,	,	PUNCT
faba-285	9	10	performance	performance	NOUN
faba-285	9	11	incentives	incentive	NOUN
faba-285	9	12	,	,	PUNCT
faba-285	9	13	and	and	CCONJ
faba-285	9	14	quality	quality	NOUN
faba-285	9	15	control	control	NOUN
faba-285	9	16	reviews	review	NOUN
faba-285	9	17	.	.	PUNCT
faba-285	10	1	originality	originality	NOUN
faba-285	10	2	/	/	SYM
faba-285	10	3	value	value	NOUN
faba-285	10	4	:	:	PUNCT
faba-285	10	5	this	this	DET
faba-285	10	6	study	study	NOUN
faba-285	10	7	is	be	AUX
faba-285	10	8	one	one	NUM
faba-285	10	9	of	of	ADP
faba-285	10	10	the	the	DET
faba-285	10	11	first	first	ADJ
faba-285	10	12	to	to	PART
faba-285	10	13	move	move	VERB
faba-285	10	14	beyond	beyond	ADP
faba-285	10	15	administrative	administrative	ADJ
faba-285	10	16	or	or	CCONJ
faba-285	10	17	monolithic	monolithic	ADJ
faba-285	10	18	views	view	NOUN
faba-285	10	19	of	of	ADP
faba-285	10	20	isa	isa	NOUN
faba-285	10	21	compliance	compliance	NOUN
faba-285	10	22	by	by	ADP
faba-285	10	23	providing	provide	VERB
faba-285	10	24	a	a	DET
faba-285	10	25	theoretically	theoretically	ADV
faba-285	10	26	grounded	ground	VERB
faba-285	10	27	and	and	CCONJ
faba-285	10	28	empirically	empirically	ADV
faba-285	10	29	tested	test	VERB
faba-285	10	30	cognitive	cognitive	ADJ
faba-285	10	31	framework	framework	NOUN
faba-285	10	32	.	.	PUNCT
faba-285	11	1	it	it	PRON
faba-285	11	2	offers	offer	VERB
faba-285	11	3	a	a	DET
faba-285	11	4	new	new	ADJ
faba-285	11	5	,	,	PUNCT
faba-285	11	6	more	more	ADV
faba-285	11	7	insightful	insightful	ADJ
faba-285	11	8	lens	lens	NOUN
faba-285	11	9	for	for	ADP
faba-285	11	10	understanding	understand	VERB
faba-285	11	11	the	the	DET
faba-285	11	12	drivers	driver	NOUN
faba-285	11	13	of	of	ADP
faba-285	11	14	audit	audit	NOUN
faba-285	11	15	quality	quality	NOUN
faba-285	11	16	,	,	PUNCT
faba-285	11	17	with	with	ADP
faba-285	11	18	relevance	relevance	NOUN
faba-285	11	19	for	for	ADP
faba-285	11	20	the	the	DET
faba-285	11	21	global	global	ADJ
faba-285	11	22	auditing	auditing	NOUN
faba-285	11	23	profession	profession	NOUN
faba-285	11	24	.	.	PUNCT
faba-285	12	1	keywords	keyword	NOUN
faba-285	12	2	:	:	PUNCT
faba-285	12	3	audit	audit	NOUN
faba-285	12	4	report	report	NOUN
faba-285	12	5	quality	quality	NOUN
faba-285	12	6	,	,	PUNCT
faba-285	12	7	audit	audit	NOUN
faba-285	12	8	evidence	evidence	NOUN
faba-285	12	9	,	,	PUNCT
faba-285	12	10	professional	professional	ADJ
faba-285	12	11	judgment	judgment	NOUN
faba-285	12	12	,	,	PUNCT
faba-285	12	13	verificational	verificational	ADJ
faba-285	12	14	evidence	evidence	NOUN
faba-285	12	15	,	,	PUNCT
faba-285	12	16	evaluative	evaluative	ADJ
faba-285	12	17	evidence	evidence	NOUN
faba-285	12	18	jel	jel	PROPN
faba-285	12	19	:	:	PUNCT
faba-285	12	20	m42	m42	PROPN
faba-285	12	21	address	address	NOUN
faba-285	12	22	correspondence	correspondence	NOUN
faba-285	12	23	:	:	PUNCT
faba-285	12	24	e	e	X
faba-285	12	25	-	-	NOUN
faba-285	12	26	mail	mail	NOUN
faba-285	12	27	:	:	PUNCT
faba-285	12	28	abdelbasset.midoune@cuillizi.dz	abdelbasset.midoune@cuillizi.dz	PROPN
faba-285	12	29	1	1	NUM
faba-285	12	30	kh.serdani@cuillizi.dz	kh.serdani@cuillizi.dz	ADJ
faba-285	12	31	2	2	NUM
faba-285	12	32	http://faba.bg/	http://faba.bg/	NOUN
faba-285	12	33	https://doi.org/10.37075/faba.2025.2.12	https://doi.org/10.37075/faba.2025.2.12	NOUN
faba-285	12	34	https://orcid.org/0000-0002-2510-9905	https://orcid.org/0000-0002-2510-9905	VERB
faba-285	12	35	https://orcid.org/0009-0008-0945-9332	https://orcid.org/0009-0008-0945-9332	PROPN
faba-285	12	36	a.	a.	NOUN
faba-285	12	37	midoune	midoune	PROPN
faba-285	13	1	and	and	CCONJ
faba-285	13	2	k.	k.	PROPN
faba-285	13	3	serdani/	serdani/	NUM
faba-285	13	4	finance	finance	NOUN
faba-285	13	5	,	,	PUNCT
faba-285	13	6	accounting	accounting	NOUN
faba-285	13	7	and	and	CCONJ
faba-285	13	8	business	business	NOUN
faba-285	13	9	analysis	analysis	NOUN
faba-285	13	10	,	,	PUNCT
faba-285	13	11	volume	volume	NOUN
faba-285	13	12	7	7	NUM
faba-285	13	13	,	,	PUNCT
faba-285	13	14	issue	issue	NOUN
faba-285	13	15	2	2	NUM
faba-285	13	16	,	,	PUNCT
faba-285	13	17	2025	2025	NUM
faba-285	13	18	295	295	NUM
faba-285	13	19	introduction	introduction	NOUN
faba-285	13	20	in	in	ADP
faba-285	13	21	the	the	DET
faba-285	13	22	architecture	architecture	NOUN
faba-285	13	23	of	of	ADP
faba-285	13	24	modern	modern	ADJ
faba-285	13	25	capital	capital	NOUN
faba-285	13	26	markets	market	NOUN
faba-285	13	27	,	,	PUNCT
faba-285	13	28	the	the	DET
faba-285	13	29	external	external	ADJ
faba-285	13	30	auditor	auditor	NOUN
faba-285	13	31	serves	serve	VERB
faba-285	13	32	as	as	ADP
faba-285	13	33	a	a	DET
faba-285	13	34	crucial	crucial	ADJ
faba-285	13	35	pillar	pillar	NOUN
faba-285	13	36	of	of	ADP
faba-285	13	37	trust	trust	NOUN
faba-285	13	38	.	.	PUNCT
faba-285	14	1	by	by	ADP
faba-285	14	2	providing	provide	VERB
faba-285	14	3	an	an	DET
faba-285	14	4	independent	independent	ADJ
faba-285	14	5	opinion	opinion	NOUN
faba-285	14	6	on	on	ADP
faba-285	14	7	the	the	DET
faba-285	14	8	fairness	fairness	NOUN
faba-285	14	9	of	of	ADP
faba-285	14	10	financial	financial	ADJ
faba-285	14	11	statements	statement	NOUN
faba-285	14	12	,	,	PUNCT
faba-285	14	13	auditors	auditor	NOUN
faba-285	14	14	mitigate	mitigate	VERB
faba-285	14	15	information	information	NOUN
faba-285	14	16	asymmetry	asymmetry	NOUN
faba-285	14	17	between	between	ADP
faba-285	14	18	corporate	corporate	ADJ
faba-285	14	19	management	management	NOUN
faba-285	14	20	and	and	CCONJ
faba-285	14	21	external	external	ADJ
faba-285	14	22	stakeholders	stakeholder	NOUN
faba-285	14	23	,	,	PUNCT
faba-285	14	24	a	a	DET
faba-285	14	25	central	central	ADJ
faba-285	14	26	theme	theme	NOUN
faba-285	14	27	in	in	ADP
faba-285	14	28	auditing	audit	VERB
faba-285	14	29	research	research	NOUN
faba-285	14	30	since	since	SCONJ
faba-285	14	31	the	the	DET
faba-285	14	32	seminal	seminal	ADJ
faba-285	14	33	work	work	NOUN
faba-285	14	34	of	of	ADP
faba-285	14	35	deangelo	deangelo	PROPN
faba-285	14	36	(	(	PUNCT
faba-285	14	37	1981	1981	NUM
faba-285	14	38	)	)	PUNCT
faba-285	14	39	.	.	PUNCT
faba-285	15	1	the	the	DET
faba-285	15	2	quality	quality	NOUN
faba-285	15	3	of	of	ADP
faba-285	15	4	the	the	DET
faba-285	15	5	audit	audit	NOUN
faba-285	15	6	report	report	NOUN
faba-285	15	7	is	be	AUX
faba-285	15	8	the	the	DET
faba-285	15	9	tangible	tangible	ADJ
faba-285	15	10	output	output	NOUN
faba-285	15	11	of	of	ADP
faba-285	15	12	a	a	DET
faba-285	15	13	complex	complex	ADJ
faba-285	15	14	process	process	NOUN
faba-285	15	15	involving	involve	VERB
faba-285	15	16	professional	professional	ADJ
faba-285	15	17	judgment	judgment	NOUN
faba-285	15	18	and	and	CCONJ
faba-285	15	19	the	the	DET
faba-285	15	20	critical	critical	ADJ
faba-285	15	21	evaluation	evaluation	NOUN
faba-285	15	22	of	of	ADP
faba-285	15	23	evidence	evidence	NOUN
faba-285	15	24	(	(	PUNCT
faba-285	15	25	bonner	bonner	NOUN
faba-285	15	26	2008	2008	NUM
faba-285	15	27	)	)	PUNCT
faba-285	15	28	.	.	PUNCT
faba-285	16	1	consequently	consequently	ADV
faba-285	16	2	,	,	PUNCT
faba-285	16	3	understanding	understand	VERB
faba-285	16	4	the	the	DET
faba-285	16	5	determinants	determinant	NOUN
faba-285	16	6	of	of	ADP
faba-285	16	7	audit	audit	NOUN
faba-285	16	8	report	report	NOUN
faba-285	16	9	quality	quality	NOUN
faba-285	16	10	is	be	AUX
faba-285	16	11	not	not	PART
faba-285	16	12	merely	merely	ADV
faba-285	16	13	an	an	DET
faba-285	16	14	academic	academic	ADJ
faba-285	16	15	exercise	exercise	NOUN
faba-285	16	16	but	but	CCONJ
faba-285	16	17	a	a	DET
faba-285	16	18	matter	matter	NOUN
faba-285	16	19	of	of	ADP
faba-285	16	20	profound	profound	ADJ
faba-285	16	21	importance	importance	NOUN
faba-285	16	22	for	for	ADP
faba-285	16	23	economic	economic	ADJ
faba-285	16	24	stability	stability	NOUN
faba-285	16	25	and	and	CCONJ
faba-285	16	26	corporate	corporate	ADJ
faba-285	16	27	governance	governance	NOUN
faba-285	16	28	.	.	PUNCT
faba-285	17	1	to	to	PART
faba-285	17	2	ensure	ensure	VERB
faba-285	17	3	consistency	consistency	NOUN
faba-285	17	4	and	and	CCONJ
faba-285	17	5	a	a	DET
faba-285	17	6	high	high	ADJ
faba-285	17	7	baseline	baseline	NOUN
faba-285	17	8	of	of	ADP
faba-285	17	9	quality	quality	NOUN
faba-285	17	10	across	across	ADP
faba-285	17	11	global	global	ADJ
faba-285	17	12	engagements	engagement	NOUN
faba-285	17	13	,	,	PUNCT
faba-285	17	14	the	the	DET
faba-285	17	15	international	international	ADJ
faba-285	17	16	auditing	auditing	NOUN
faba-285	17	17	and	and	CCONJ
faba-285	17	18	assurance	assurance	NOUN
faba-285	17	19	standards	standard	NOUN
faba-285	17	20	board	board	NOUN
faba-285	17	21	(	(	PUNCT
faba-285	17	22	iaasb	iaasb	ADJ
faba-285	17	23	)	)	PUNCT
faba-285	17	24	promulgates	promulgate	VERB
faba-285	17	25	the	the	DET
faba-285	17	26	international	international	ADJ
faba-285	17	27	standards	standard	NOUN
faba-285	17	28	on	on	ADP
faba-285	17	29	auditing	auditing	NOUN
faba-285	17	30	(	(	PUNCT
faba-285	17	31	isas	isa	NOUN
faba-285	17	32	)	)	PUNCT
faba-285	17	33	.	.	PUNCT
faba-285	18	1	while	while	SCONJ
faba-285	18	2	the	the	DET
faba-285	18	3	link	link	NOUN
faba-285	18	4	between	between	ADP
faba-285	18	5	isa	isa	NOUN
faba-285	18	6	compliance	compliance	NOUN
faba-285	18	7	and	and	CCONJ
faba-285	18	8	enhanced	enhanced	ADJ
faba-285	18	9	audit	audit	NOUN
faba-285	18	10	quality	quality	NOUN
faba-285	18	11	is	be	AUX
faba-285	18	12	a	a	DET
faba-285	18	13	foundational	foundational	ADJ
faba-285	18	14	assumption	assumption	NOUN
faba-285	18	15	in	in	ADP
faba-285	18	16	the	the	DET
faba-285	18	17	profession	profession	NOUN
faba-285	18	18	(	(	PUNCT
faba-285	18	19	francis	francis	PROPN
faba-285	18	20	2011	2011	NUM
faba-285	18	21	)	)	PUNCT
faba-285	18	22	,	,	PUNCT
faba-285	18	23	the	the	DET
faba-285	18	24	mechanisms	mechanism	NOUN
faba-285	18	25	of	of	ADP
faba-285	18	26	this	this	DET
faba-285	18	27	relationship	relationship	NOUN
faba-285	18	28	remain	remain	VERB
faba-285	18	29	underexplored	underexplored	ADJ
faba-285	18	30	.	.	PUNCT
faba-285	19	1	research	research	NOUN
faba-285	19	2	often	often	ADV
faba-285	19	3	treats	treat	VERB
faba-285	19	4	compliance	compliance	NOUN
faba-285	19	5	as	as	ADP
faba-285	19	6	a	a	DET
faba-285	19	7	monolithic	monolithic	ADJ
faba-285	19	8	concept	concept	NOUN
faba-285	19	9	,	,	PUNCT
faba-285	19	10	implicitly	implicitly	ADV
faba-285	19	11	suggesting	suggest	VERB
faba-285	19	12	that	that	SCONJ
faba-285	19	13	adherence	adherence	NOUN
faba-285	19	14	to	to	ADP
faba-285	19	15	a	a	DET
faba-285	19	16	standard	standard	NOUN
faba-285	19	17	on	on	ADP
faba-285	19	18	procedural	procedural	ADJ
faba-285	19	19	sampling	sampling	NOUN
faba-285	19	20	carries	carry	VERB
faba-285	19	21	the	the	DET
faba-285	19	22	same	same	ADJ
faba-285	19	23	weight	weight	NOUN
faba-285	19	24	as	as	ADP
faba-285	19	25	a	a	DET
faba-285	19	26	standard	standard	NOUN
faba-285	19	27	governing	govern	VERB
faba-285	19	28	the	the	DET
faba-285	19	29	complex	complex	ADJ
faba-285	19	30	evaluation	evaluation	NOUN
faba-285	19	31	of	of	ADP
faba-285	19	32	accounting	accounting	NOUN
faba-285	19	33	estimates	estimate	NOUN
faba-285	19	34	.	.	PUNCT
faba-285	20	1	this	this	DET
faba-285	20	2	approach	approach	NOUN
faba-285	20	3	overlooks	overlook	VERB
faba-285	20	4	a	a	DET
faba-285	20	5	fundamental	fundamental	ADJ
faba-285	20	6	duality	duality	NOUN
faba-285	20	7	within	within	ADP
faba-285	20	8	the	the	DET
faba-285	20	9	standards	standard	NOUN
faba-285	20	10	themselves	themselves	PRON
faba-285	20	11	:	:	PUNCT
faba-285	20	12	the	the	DET
faba-285	20	13	distinction	distinction	NOUN
faba-285	20	14	between	between	ADP
faba-285	20	15	tasks	task	NOUN
faba-285	20	16	that	that	PRON
faba-285	20	17	require	require	VERB
faba-285	20	18	adherence	adherence	NOUN
faba-285	20	19	to	to	ADP
faba-285	20	20	rules	rule	NOUN
faba-285	20	21	and	and	CCONJ
faba-285	20	22	those	those	PRON
faba-285	20	23	that	that	PRON
faba-285	20	24	demand	demand	VERB
faba-285	20	25	sophisticated	sophisticated	ADJ
faba-285	20	26	professional	professional	ADJ
faba-285	20	27	reason	reason	NOUN
faba-285	20	28	.	.	PUNCT
faba-285	21	1	this	this	PRON
faba-285	21	2	leaves	leave	VERB
faba-285	21	3	a	a	DET
faba-285	21	4	critical	critical	ADJ
faba-285	21	5	question	question	NOUN
faba-285	21	6	unanswered	unanswere	VERB
faba-285	21	7	:	:	PUNCT
faba-285	21	8	are	be	AUX
faba-285	21	9	all	all	DET
faba-285	21	10	standards	standard	NOUN
faba-285	21	11	created	create	VERB
faba-285	21	12	equal	equal	ADJ
faba-285	21	13	in	in	ADP
faba-285	21	14	their	their	PRON
faba-285	21	15	contribution	contribution	NOUN
faba-285	21	16	to	to	PART
faba-285	21	17	audit	audit	VERB
faba-285	21	18	quality	quality	NOUN
faba-285	21	19	?	?	PUNCT
faba-285	22	1	this	this	DET
faba-285	22	2	paper	paper	NOUN
faba-285	22	3	moves	move	VERB
faba-285	22	4	beyond	beyond	ADP
faba-285	22	5	the	the	DET
faba-285	22	6	monolithic	monolithic	ADJ
faba-285	22	7	view	view	NOUN
faba-285	22	8	of	of	ADP
faba-285	22	9	compliance	compliance	NOUN
faba-285	22	10	.	.	PUNCT
faba-285	23	1	we	we	PRON
faba-285	23	2	argue	argue	VERB
faba-285	23	3	that	that	SCONJ
faba-285	23	4	the	the	DET
faba-285	23	5	journey	journey	NOUN
faba-285	23	6	to	to	PART
faba-285	23	7	achieving	achieve	VERB
faba-285	23	8	the	the	DET
faba-285	23	9	auditor	auditor	NOUN
faba-285	23	10	's	's	PART
faba-285	23	11	overall	overall	ADJ
faba-285	23	12	objectives	objective	NOUN
faba-285	23	13	—	—	PUNCT
faba-285	23	14	obtaining	obtain	VERB
faba-285	23	15	reasonable	reasonable	ADJ
faba-285	23	16	assurance	assurance	NOUN
faba-285	23	17	(	(	PUNCT
faba-285	23	18	isa	isa	PROPN
faba-285	23	19	200)—is	200)—is	PROPN
faba-285	23	20	not	not	PART
faba-285	23	21	uniform	uniform	NOUN
faba-285	23	22	but	but	CCONJ
faba-285	23	23	is	be	AUX
faba-285	23	24	shaped	shape	VERB
faba-285	23	25	by	by	ADP
faba-285	23	26	the	the	DET
faba-285	23	27	cognitive	cognitive	ADJ
faba-285	23	28	nature	nature	NOUN
faba-285	23	29	of	of	ADP
faba-285	23	30	the	the	DET
faba-285	23	31	standards	standard	NOUN
faba-285	23	32	applied	apply	VERB
faba-285	23	33	.	.	PUNCT
faba-285	24	1	to	to	PART
faba-285	24	2	operationalize	operationalize	VERB
faba-285	24	3	this	this	DET
faba-285	24	4	argument	argument	NOUN
faba-285	24	5	,	,	PUNCT
faba-285	24	6	this	this	DET
faba-285	24	7	study	study	NOUN
faba-285	24	8	introduces	introduce	NOUN
faba-285	24	9	and	and	CCONJ
faba-285	24	10	empirically	empirically	ADV
faba-285	24	11	tests	test	VERB
faba-285	24	12	a	a	DET
faba-285	24	13	novel	novel	ADJ
faba-285	24	14	cognitive	cognitive	ADJ
faba-285	24	15	framework	framework	NOUN
faba-285	24	16	that	that	PRON
faba-285	24	17	deconstructs	deconstruct	VERB
faba-285	24	18	isa	isa	NOUN
faba-285	24	19	compliance	compliance	NOUN
faba-285	24	20	into	into	ADP
faba-285	24	21	two	two	NUM
faba-285	24	22	distinct	distinct	ADJ
faba-285	24	23	dimensions	dimension	NOUN
faba-285	24	24	:	:	PUNCT
faba-285	24	25	'	'	PUNCT
faba-285	24	26	verificational	verificational	ADJ
faba-285	24	27	'	'	PUNCT
faba-285	24	28	tasks	task	NOUN
faba-285	24	29	,	,	PUNCT
faba-285	24	30	which	which	PRON
faba-285	24	31	emphasize	emphasize	VERB
faba-285	24	32	procedural	procedural	ADJ
faba-285	24	33	accuracy	accuracy	NOUN
faba-285	24	34	and	and	CCONJ
faba-285	24	35	factual	factual	ADJ
faba-285	24	36	confirmation	confirmation	NOUN
faba-285	24	37	,	,	PUNCT
faba-285	24	38	and	and	CCONJ
faba-285	24	39	'	'	PUNCT
faba-285	24	40	evaluative	evaluative	ADJ
faba-285	24	41	'	'	PUNCT
faba-285	24	42	tasks	task	NOUN
faba-285	24	43	,	,	PUNCT
faba-285	24	44	which	which	PRON
faba-285	24	45	demand	demand	VERB
faba-285	24	46	deep	deep	ADJ
faba-285	24	47	judgment	judgment	NOUN
faba-285	24	48	and	and	CCONJ
faba-285	24	49	skeptical	skeptical	ADJ
faba-285	24	50	reasoning	reasoning	NOUN
faba-285	24	51	.	.	PUNCT
faba-285	25	1	by	by	ADP
faba-285	25	2	connecting	connect	VERB
faba-285	25	3	this	this	DET
faba-285	25	4	framework	framework	NOUN
faba-285	25	5	to	to	ADP
faba-285	25	6	the	the	DET
faba-285	25	7	perceived	perceive	VERB
faba-285	25	8	quality	quality	NOUN
faba-285	25	9	of	of	ADP
faba-285	25	10	the	the	DET
faba-285	25	11	audit	audit	NOUN
faba-285	25	12	report	report	NOUN
faba-285	25	13	,	,	PUNCT
faba-285	25	14	we	we	PRON
faba-285	25	15	aim	aim	VERB
faba-285	25	16	to	to	PART
faba-285	25	17	demonstrate	demonstrate	VERB
faba-285	25	18	that	that	SCONJ
faba-285	25	19	while	while	SCONJ
faba-285	25	20	both	both	DET
faba-285	25	21	dimensions	dimension	NOUN
faba-285	25	22	are	be	AUX
faba-285	25	23	necessary	necessary	ADJ
faba-285	25	24	,	,	PUNCT
faba-285	25	25	it	it	PRON
faba-285	25	26	is	be	AUX
faba-285	25	27	the	the	DET
faba-285	25	28	mastery	mastery	NOUN
faba-285	25	29	of	of	ADP
faba-285	25	30	evaluative	evaluative	ADJ
faba-285	25	31	reasoning	reasoning	NOUN
faba-285	25	32	that	that	SCONJ
faba-285	25	33	ultimately	ultimately	ADV
faba-285	25	34	forges	forge	VERB
faba-285	25	35	the	the	DET
faba-285	25	36	most	most	ADV
faba-285	25	37	credible	credible	ADJ
faba-285	25	38	and	and	CCONJ
faba-285	25	39	reliable	reliable	ADJ
faba-285	25	40	audit	audit	NOUN
faba-285	25	41	outcomes	outcome	NOUN
faba-285	25	42	.	.	PUNCT
faba-285	26	1	literature	literature	NOUN
faba-285	26	2	review	review	VERB
faba-285	26	3	the	the	DET
faba-285	26	4	multifaceted	multifaceted	ADJ
faba-285	26	5	nature	nature	NOUN
faba-285	26	6	of	of	ADP
faba-285	26	7	audit	audit	NOUN
faba-285	26	8	quality	quality	NOUN
faba-285	26	9	audit	audit	NOUN
faba-285	26	10	quality	quality	NOUN
faba-285	26	11	is	be	AUX
faba-285	26	12	a	a	DET
faba-285	26	13	complex	complex	ADJ
faba-285	26	14	construct	construct	NOUN
faba-285	26	15	,	,	PUNCT
faba-285	26	16	often	often	ADV
faba-285	26	17	defined	define	VERB
faba-285	26	18	as	as	ADP
faba-285	26	19	the	the	DET
faba-285	26	20	joint	joint	ADJ
faba-285	26	21	probability	probability	NOUN
faba-285	26	22	that	that	SCONJ
faba-285	26	23	an	an	DET
faba-285	26	24	auditor	auditor	NOUN
faba-285	26	25	will	will	AUX
faba-285	26	26	both	both	PRON
faba-285	26	27	discover	discover	VERB
faba-285	26	28	and	and	CCONJ
faba-285	26	29	report	report	VERB
faba-285	26	30	a	a	DET
faba-285	26	31	material	material	NOUN
faba-285	26	32	misstatement	misstatement	NOUN
faba-285	26	33	deangelo	deangelo	PROPN
faba-285	26	34	(	(	PUNCT
faba-285	26	35	1981	1981	NUM
faba-285	26	36	)	)	PUNCT
faba-285	26	37	.	.	PUNCT
faba-285	27	1	more	more	ADV
faba-285	27	2	recent	recent	ADJ
faba-285	27	3	frameworks	framework	NOUN
faba-285	27	4	,	,	PUNCT
faba-285	27	5	such	such	ADJ
faba-285	27	6	as	as	ADP
faba-285	27	7	the	the	DET
faba-285	27	8	iaasb	iaasb	NOUN
faba-285	27	9	's	's	PART
faba-285	27	10	framework	framework	NOUN
faba-285	27	11	for	for	ADP
faba-285	27	12	audit	audit	NOUN
faba-285	27	13	quality	quality	NOUN
faba-285	27	14	(	(	PUNCT
faba-285	27	15	2014	2014	NUM
faba-285	27	16	)	)	PUNCT
faba-285	27	17	,	,	PUNCT
faba-285	27	18	describe	describe	VERB
faba-285	27	19	it	it	PRON
faba-285	27	20	as	as	ADP
faba-285	27	21	a	a	DET
faba-285	27	22	result	result	NOUN
faba-285	27	23	of	of	ADP
faba-285	27	24	interactions	interaction	NOUN
faba-285	27	25	between	between	ADP
faba-285	27	26	various	various	ADJ
faba-285	27	27	elements	element	NOUN
faba-285	27	28	,	,	PUNCT
faba-285	27	29	including	include	VERB
faba-285	27	30	the	the	DET
faba-285	27	31	inputs	input	NOUN
faba-285	27	32	,	,	PUNCT
faba-285	27	33	processes	process	NOUN
faba-285	27	34	,	,	PUNCT
faba-285	27	35	and	and	CCONJ
faba-285	27	36	outputs	output	NOUN
faba-285	27	37	of	of	ADP
faba-285	27	38	the	the	DET
faba-285	27	39	audit	audit	NOUN
faba-285	27	40	.	.	PUNCT
faba-285	28	1	for	for	ADP
faba-285	28	2	the	the	DET
faba-285	28	3	purpose	purpose	NOUN
faba-285	28	4	of	of	ADP
faba-285	28	5	this	this	DET
faba-285	28	6	study	study	NOUN
faba-285	28	7	,	,	PUNCT
faba-285	28	8	we	we	PRON
faba-285	28	9	focus	focus	VERB
faba-285	28	10	on	on	ADP
faba-285	28	11	the	the	DET
faba-285	28	12	perceived	perceive	VERB
faba-285	28	13	quality	quality	NOUN
faba-285	28	14	of	of	ADP
faba-285	28	15	the	the	DET
faba-285	28	16	audit	audit	NOUN
faba-285	28	17	report	report	NOUN
faba-285	28	18	from	from	ADP
faba-285	28	19	the	the	DET
faba-285	28	20	perspective	perspective	NOUN
faba-285	28	21	of	of	ADP
faba-285	28	22	practitioners	practitioner	NOUN
faba-285	28	23	,	,	PUNCT
faba-285	28	24	as	as	SCONJ
faba-285	28	25	it	it	PRON
faba-285	28	26	represents	represent	VERB
faba-285	28	27	the	the	DET
faba-285	28	28	ultimate	ultimate	ADJ
faba-285	28	29	communication	communication	NOUN
faba-285	28	30	of	of	ADP
faba-285	28	31	the	the	DET
faba-285	28	32	audit	audit	NOUN
faba-285	28	33	process	process	NOUN
faba-285	28	34	's	's	PART
faba-285	28	35	value	value	NOUN
faba-285	28	36	to	to	ADP
faba-285	28	37	stakeholders	stakeholder	NOUN
faba-285	28	38	and	and	CCONJ
faba-285	28	39	the	the	DET
faba-285	28	40	tangible	tangible	ADJ
faba-285	28	41	outcome	outcome	NOUN
faba-285	28	42	of	of	ADP
faba-285	28	43	the	the	DET
faba-285	28	44	overall	overall	ADJ
faba-285	28	45	audit	audit	NOUN
faba-285	28	46	engagement	engagement	NOUN
faba-285	28	47	.	.	PUNCT
faba-285	29	1	existing	exist	VERB
faba-285	29	2	perspectives	perspective	NOUN
faba-285	29	3	on	on	ADP
faba-285	29	4	isa	isa	NOUN
faba-285	29	5	compliance	compliance	NOUN
faba-285	29	6	and	and	CCONJ
faba-285	29	7	audit	audit	NOUN
faba-285	29	8	quality	quality	NOUN
faba-285	29	9	a	a	DET
faba-285	29	10	comprehensive	comprehensive	ADJ
faba-285	29	11	review	review	NOUN
faba-285	29	12	of	of	ADP
faba-285	29	13	the	the	DET
faba-285	29	14	extant	extant	ADJ
faba-285	29	15	literature	literature	NOUN
faba-285	29	16	reveals	reveal	VERB
faba-285	29	17	three	three	NUM
faba-285	29	18	primary	primary	ADJ
faba-285	29	19	,	,	PUNCT
faba-285	29	20	yet	yet	CCONJ
faba-285	29	21	largely	largely	ADV
faba-285	29	22	disconnected	disconnected	ADJ
faba-285	29	23	,	,	PUNCT
faba-285	29	24	research	research	NOUN
faba-285	29	25	streams	stream	NOUN
faba-285	29	26	.	.	PUNCT
faba-285	30	1	first	first	ADV
faba-285	30	2	,	,	PUNCT
faba-285	30	3	the	the	DET
faba-285	30	4	"	"	PUNCT
faba-285	30	5	monolithic	monolithic	ADJ
faba-285	30	6	view	view	NOUN
faba-285	30	7	"	"	PUNCT
faba-285	30	8	treats	treat	VERB
faba-285	30	9	the	the	DET
faba-285	30	10	isa	isa	NOUN
faba-285	30	11	framework	framework	NOUN
faba-285	30	12	as	as	ADP
faba-285	30	13	a	a	DET
faba-285	30	14	single	single	ADJ
faba-285	30	15	,	,	PUNCT
faba-285	30	16	undifferentiated	undifferentiated	ADJ
faba-285	30	17	intervention	intervention	NOUN
faba-285	30	18	.	.	PUNCT
faba-285	31	1	studies	study	NOUN
faba-285	31	2	in	in	ADP
faba-285	31	3	this	this	DET
faba-285	31	4	stream	stream	NOUN
faba-285	31	5	often	often	ADV
faba-285	31	6	examine	examine	VERB
faba-285	31	7	the	the	DET
faba-285	31	8	macro	macro	ADJ
faba-285	31	9	-	-	NOUN
faba-285	31	10	level	level	NOUN
faba-285	31	11	impact	impact	NOUN
faba-285	31	12	of	of	ADP
faba-285	31	13	adopting	adopt	VERB
faba-285	31	14	international	international	ADJ
faba-285	31	15	standards	standard	NOUN
faba-285	31	16	.	.	PUNCT
faba-285	32	1	for	for	ADP
faba-285	32	2	example	example	NOUN
faba-285	32	3	,	,	PUNCT
faba-285	32	4	a	a	DET
faba-285	32	5	major	major	ADJ
faba-285	32	6	cross	cross	ADJ
faba-285	32	7	-	-	ADJ
faba-285	32	8	country	country	ADJ
faba-285	32	9	study	study	NOUN
faba-285	32	10	by	by	ADP
faba-285	32	11	francis	francis	PROPN
faba-285	32	12	,	,	PUNCT
faba-285	32	13	michas	micha	NOUN
faba-285	32	14	,	,	PUNCT
faba-285	32	15	and	and	CCONJ
faba-285	32	16	seavey	seavey	NOUN
faba-285	32	17	(	(	PUNCT
faba-285	32	18	2013	2013	NUM
faba-285	32	19	)	)	PUNCT
faba-285	32	20	examined	examine	VERB
faba-285	32	21	the	the	DET
faba-285	32	22	economic	economic	ADJ
faba-285	32	23	consequences	consequence	NOUN
faba-285	32	24	of	of	ADP
faba-285	32	25	globalized	globalize	VERB
faba-285	32	26	auditing	auditing	NOUN
faba-285	32	27	standards	standard	NOUN
faba-285	32	28	across	across	ADP
faba-285	32	29	42	42	NUM
faba-285	32	30	countries	country	NOUN
faba-285	32	31	.	.	PUNCT
faba-285	33	1	they	they	PRON
faba-285	33	2	found	find	VERB
faba-285	33	3	that	that	SCONJ
faba-285	33	4	while	while	SCONJ
faba-285	33	5	the	the	DET
faba-285	33	6	standards	standard	NOUN
faba-285	33	7	aim	aim	VERB
faba-285	33	8	to	to	PART
faba-285	33	9	create	create	VERB
faba-285	33	10	a	a	DET
faba-285	33	11	uniform	uniform	ADJ
faba-285	33	12	high	high	ADJ
faba-285	33	13	-	-	PUNCT
faba-285	33	14	quality	quality	NOUN
faba-285	33	15	environment	environment	NOUN
faba-285	33	16	,	,	PUNCT
faba-285	33	17	their	their	PRON
faba-285	33	18	effectiveness	effectiveness	NOUN
faba-285	33	19	is	be	AUX
faba-285	33	20	highly	highly	ADV
faba-285	33	21	dependent	dependent	ADJ
faba-285	33	22	on	on	ADP
faba-285	33	23	a	a	DET
faba-285	33	24	country	country	NOUN
faba-285	33	25	's	's	PART
faba-285	33	26	institutional	institutional	ADJ
faba-285	33	27	features	feature	NOUN
faba-285	33	28	,	,	PUNCT
faba-285	33	29	such	such	ADJ
faba-285	33	30	as	as	ADP
faba-285	33	31	legal	legal	ADJ
faba-285	33	32	enforcement	enforcement	NOUN
faba-285	33	33	and	and	CCONJ
faba-285	33	34	investor	investor	NOUN
faba-285	33	35	protection	protection	NOUN
faba-285	33	36	regimes	regime	NOUN
faba-285	33	37	.	.	PUNCT
faba-285	34	1	while	while	SCONJ
faba-285	34	2	crucial	crucial	ADJ
faba-285	34	3	for	for	ADP
faba-285	34	4	confirming	confirm	VERB
faba-285	34	5	the	the	DET
faba-285	34	6	overall	overall	ADJ
faba-285	34	7	value	value	NOUN
faba-285	34	8	of	of	ADP
faba-285	34	9	standardization	standardization	NOUN
faba-285	34	10	,	,	PUNCT
faba-285	34	11	this	this	DET
faba-285	34	12	approach	approach	NOUN
faba-285	34	13	inherently	inherently	ADV
faba-285	34	14	treats	treat	VERB
faba-285	34	15	the	the	DET
faba-285	34	16	entire	entire	ADJ
faba-285	34	17	set	set	NOUN
faba-285	34	18	of	of	ADP
faba-285	34	19	isas	isa	NOUN
faba-285	34	20	as	as	ADP
faba-285	34	21	a	a	DET
faba-285	34	22	"	"	PUNCT
faba-285	34	23	black	black	ADJ
faba-285	34	24	box	box	NOUN
faba-285	34	25	,	,	PUNCT
faba-285	34	26	"	"	PUNCT
faba-285	34	27	assuming	assume	VERB
faba-285	34	28	,	,	PUNCT
faba-285	34	29	implicitly	implicitly	ADV
faba-285	34	30	,	,	PUNCT
faba-285	34	31	that	that	DET
faba-285	34	32	compliance	compliance	NOUN
faba-285	34	33	with	with	ADP
faba-285	34	34	a	a	DET
faba-285	34	35	standard	standard	NOUN
faba-285	34	36	on	on	ADP
faba-285	34	37	audit	audit	NOUN
faba-285	34	38	sampling	sample	VERB
faba-285	34	39	has	have	VERB
faba-285	34	40	the	the	DET
faba-285	34	41	same	same	ADJ
faba-285	34	42	quality	quality	NOUN
faba-285	34	43	implication	implication	NOUN
faba-285	34	44	as	as	ADP
faba-285	34	45	compliance	compliance	NOUN
faba-285	34	46	with	with	ADP
faba-285	34	47	a	a	DET
faba-285	34	48	standard	standard	NOUN
faba-285	34	49	on	on	ADP
faba-285	34	50	auditing	auditing	NOUN
faba-285	34	51	complex	complex	ADJ
faba-285	34	52	estimates	estimate	NOUN
faba-285	34	53	,	,	PUNCT
faba-285	34	54	an	an	DET
faba-285	34	55	assumption	assumption	NOUN
faba-285	34	56	we	we	PRON
faba-285	34	57	challenge	challenge	VERB
faba-285	34	58	.	.	PUNCT
faba-285	35	1	attempting	attempt	VERB
faba-285	35	2	to	to	PART
faba-285	35	3	open	open	VERB
faba-285	35	4	this	this	DET
faba-285	35	5	"	"	PUNCT
faba-285	35	6	black	black	ADJ
faba-285	35	7	box	box	NOUN
faba-285	35	8	,	,	PUNCT
faba-285	35	9	"	"	PUNCT
faba-285	35	10	a	a	DET
faba-285	35	11	second	second	ADJ
faba-285	35	12	stream	stream	NOUN
faba-285	35	13	of	of	ADP
faba-285	35	14	research	research	NOUN
faba-285	35	15	can	can	AUX
faba-285	35	16	be	be	AUX
faba-285	35	17	termed	term	VERB
faba-285	35	18	the	the	DET
faba-285	35	19	"	"	PUNCT
faba-285	35	20	administrative	administrative	ADJ
faba-285	35	21	classification	classification	NOUN
faba-285	35	22	view	view	NOUN
faba-285	35	23	"	"	PUNCT
faba-285	35	24	.	.	PUNCT
faba-285	36	1	this	this	DET
faba-285	36	2	line	line	NOUN
faba-285	36	3	of	of	ADP
faba-285	36	4	inquiry	inquiry	NOUN
faba-285	36	5	categorizes	categorize	VERB
faba-285	36	6	standards	standard	NOUN
faba-285	36	7	based	base	VERB
faba-285	36	8	on	on	ADP
faba-285	36	9	their	their	PRON
faba-285	36	10	function	function	NOUN
faba-285	36	11	or	or	CCONJ
faba-285	36	12	application	application	NOUN
faba-285	36	13	area	area	NOUN
faba-285	36	14	.	.	PUNCT
faba-285	37	1	research	research	NOUN
faba-285	37	2	has	have	AUX
faba-285	37	3	often	often	ADV
faba-285	37	4	focused	focus	VERB
faba-285	37	5	on	on	ADP
faba-285	37	6	specific	specific	ADJ
faba-285	37	7	procedures	procedure	NOUN
faba-285	37	8	or	or	CCONJ
faba-285	37	9	components	component	NOUN
faba-285	37	10	of	of	ADP
faba-285	37	11	the	the	DET
faba-285	37	12	audit	audit	NOUN
faba-285	37	13	report	report	NOUN
faba-285	37	14	.	.	PUNCT
faba-285	38	1	for	for	ADP
faba-285	38	2	instance	instance	NOUN
faba-285	38	3	,	,	PUNCT
faba-285	38	4	the	the	DET
faba-285	38	5	introduction	introduction	NOUN
faba-285	38	6	of	of	ADP
faba-285	38	7	key	key	ADJ
faba-285	38	8	audit	audit	NOUN
faba-285	38	9	matters	matter	NOUN
faba-285	38	10	(	(	PUNCT
faba-285	38	11	kams	kams	PROPN
faba-285	38	12	)	)	PUNCT
faba-285	38	13	or	or	CCONJ
faba-285	38	14	critical	critical	ADJ
faba-285	38	15	audit	audit	NOUN
faba-285	38	16	matters	matter	NOUN
faba-285	38	17	(	(	PUNCT
faba-285	38	18	cams	cam	NOUN
faba-285	38	19	)	)	PUNCT
faba-285	38	20	has	have	AUX
faba-285	38	21	spurred	spur	VERB
faba-285	38	22	a	a	DET
faba-285	38	23	wave	wave	NOUN
faba-285	38	24	of	of	ADP
faba-285	38	25	research	research	NOUN
faba-285	38	26	.	.	PUNCT
faba-285	39	1	christensen	christensen	PROPN
faba-285	39	2	,	,	PUNCT
faba-285	39	3	glover	glover	PROPN
faba-285	39	4	,	,	PUNCT
faba-285	39	5	and	and	CCONJ
faba-285	39	6	wolfe	wolfe	PROPN
faba-285	39	7	(	(	PUNCT
faba-285	39	8	2014	2014	NUM
faba-285	39	9	)	)	PUNCT
faba-285	39	10	investigated	investigate	VERB
faba-285	39	11	the	the	DET
faba-285	39	12	impact	impact	NOUN
faba-285	39	13	of	of	ADP
faba-285	39	14	communicating	communicate	VERB
faba-285	39	15	cams	cam	NOUN
faba-285	39	16	on	on	ADP
faba-285	39	17	investor	investor	NOUN
faba-285	39	18	decisions	decision	NOUN
faba-285	39	19	,	,	PUNCT
faba-285	39	20	finding	find	VERB
faba-285	39	21	that	that	SCONJ
faba-285	39	22	they	they	PRON
faba-285	39	23	can	can	AUX
faba-285	39	24	influence	influence	VERB
faba-285	39	25	nonprofessional	nonprofessional	ADJ
faba-285	39	26	investors	investor	NOUN
faba-285	39	27	'	'	PART
faba-285	39	28	judgments	judgment	NOUN
faba-285	39	29	.	.	PUNCT
faba-285	40	1	other	other	ADJ
faba-285	40	2	studies	study	NOUN
faba-285	40	3	have	have	AUX
faba-285	40	4	examined	examine	VERB
faba-285	40	5	the	the	DET
faba-285	40	6	impact	impact	NOUN
faba-285	40	7	of	of	ADP
faba-285	40	8	standards	standard	NOUN
faba-285	40	9	related	relate	VERB
faba-285	40	10	to	to	PART
faba-285	40	11	fraud	fraud	VERB
faba-285	40	12	detection	detection	NOUN
faba-285	40	13	(	(	PUNCT
faba-285	40	14	isa	isa	NOUN
faba-285	40	15	240	240	NUM
faba-285	40	16	)	)	PUNCT
faba-285	40	17	,	,	PUNCT
faba-285	40	18	going	go	VERB
faba-285	40	19	concern	concern	NOUN
faba-285	40	20	assessments	assessment	NOUN
faba-285	40	21	(	(	PUNCT
faba-285	40	22	isa	isa	NOUN
faba-285	40	23	570	570	NUM
faba-285	40	24	)	)	PUNCT
faba-285	40	25	,	,	PUNCT
faba-285	40	26	or	or	CCONJ
faba-285	40	27	communication	communication	NOUN
faba-285	40	28	with	with	ADP
faba-285	40	29	those	those	PRON
faba-285	40	30	charged	charge	VERB
faba-285	40	31	with	with	ADP
faba-285	40	32	governance	governance	NOUN
faba-285	40	33	(	(	PUNCT
faba-285	40	34	isa	isa	NOUN
faba-285	40	35	260	260	NUM
faba-285	40	36	)	)	PUNCT
faba-285	40	37	.	.	PUNCT
faba-285	41	1	this	this	DET
faba-285	41	2	line	line	NOUN
faba-285	41	3	of	of	ADP
faba-285	41	4	research	research	NOUN
faba-285	41	5	highlights	highlight	NOUN
faba-285	41	6	that	that	SCONJ
faba-285	41	7	the	the	DET
faba-285	41	8	structure	structure	NOUN
faba-285	41	9	and	and	CCONJ
faba-285	41	10	content	content	NOUN
faba-285	41	11	of	of	ADP
faba-285	41	12	audit	audit	NOUN
faba-285	41	13	tasks	task	NOUN
faba-285	41	14	matter	matter	NOUN
faba-285	41	15	.	.	PUNCT
faba-285	42	1	however	however	ADV
faba-285	42	2	,	,	PUNCT
faba-285	42	3	its	its	PRON
faba-285	42	4	classification	classification	NOUN
faba-285	42	5	remains	remain	VERB
faba-285	42	6	procedural	procedural	ADJ
faba-285	42	7	and	and	CCONJ
faba-285	42	8	a.	a.	NOUN
faba-285	42	9	midoune	midoune	PROPN
faba-285	42	10	and	and	CCONJ
faba-285	42	11	k.	k.	PROPN
faba-285	42	12	serdani/	serdani/	NUM
faba-285	42	13	finance	finance	NOUN
faba-285	42	14	,	,	PUNCT
faba-285	42	15	accounting	accounting	NOUN
faba-285	42	16	and	and	CCONJ
faba-285	42	17	business	business	NOUN
faba-285	42	18	analysis	analysis	NOUN
faba-285	42	19	,	,	PUNCT
faba-285	42	20	volume	volume	NOUN
faba-285	42	21	7	7	NUM
faba-285	42	22	,	,	PUNCT
faba-285	42	23	issue	issue	NOUN
faba-285	42	24	2	2	NUM
faba-285	42	25	,	,	PUNCT
faba-285	42	26	2025	2025	NUM
faba-285	42	27	296	296	NUM
faba-285	42	28	administrative	administrative	ADJ
faba-285	42	29	.	.	PUNCT
faba-285	43	1	it	it	PRON
faba-285	43	2	tells	tell	VERB
faba-285	43	3	us	we	PRON
faba-285	43	4	what	what	PRON
faba-285	43	5	auditors	auditor	NOUN
faba-285	43	6	do	do	VERB
faba-285	43	7	(	(	PUNCT
faba-285	43	8	e.g.	e.g.	ADV
faba-285	43	9	,	,	PUNCT
faba-285	43	10	assess	assess	VERB
faba-285	43	11	going	go	VERB
faba-285	43	12	concern	concern	NOUN
faba-285	43	13	)	)	PUNCT
faba-285	43	14	but	but	CCONJ
faba-285	43	15	fails	fail	VERB
faba-285	43	16	to	to	PART
faba-285	43	17	provide	provide	VERB
faba-285	43	18	a	a	DET
faba-285	43	19	deep	deep	ADJ
faba-285	43	20	theoretical	theoretical	ADJ
faba-285	43	21	reason	reason	NOUN
faba-285	43	22	for	for	ADP
faba-285	43	23	why	why	SCONJ
faba-285	43	24	certain	certain	ADJ
faba-285	43	25	tasks	task	NOUN
faba-285	43	26	might	might	AUX
faba-285	43	27	be	be	AUX
faba-285	43	28	more	more	ADV
faba-285	43	29	critical	critical	ADJ
faba-285	43	30	than	than	ADP
faba-285	43	31	others	other	NOUN
faba-285	43	32	from	from	ADP
faba-285	43	33	a	a	DET
faba-285	43	34	fundamental	fundamental	ADJ
faba-285	43	35	cognitive	cognitive	ADJ
faba-285	43	36	standpoint	standpoint	NOUN
faba-285	43	37	.	.	PUNCT
faba-285	44	1	third	third	ADJ
faba-285	44	2	,	,	PUNCT
faba-285	44	3	the	the	DET
faba-285	44	4	"	"	PUNCT
faba-285	44	5	auditor	auditor	NOUN
faba-285	44	6	cognition	cognition	NOUN
faba-285	44	7	view	view	NOUN
faba-285	44	8	"	"	PUNCT
faba-285	44	9	operates	operate	VERB
faba-285	44	10	in	in	ADP
faba-285	44	11	a	a	DET
faba-285	44	12	parallel	parallel	ADJ
faba-285	44	13	stream	stream	NOUN
faba-285	44	14	,	,	PUNCT
faba-285	44	15	focusing	focus	VERB
faba-285	44	16	on	on	ADP
faba-285	44	17	the	the	DET
faba-285	44	18	auditor	auditor	NOUN
faba-285	44	19	's	's	PART
faba-285	44	20	internal	internal	ADJ
faba-285	44	21	traits	trait	NOUN
faba-285	44	22	,	,	PUNCT
faba-285	44	23	skills	skill	NOUN
faba-285	44	24	,	,	PUNCT
faba-285	44	25	and	and	CCONJ
faba-285	44	26	mental	mental	ADJ
faba-285	44	27	processes	process	NOUN
faba-285	44	28	.	.	PUNCT
faba-285	45	1	this	this	DET
faba-285	45	2	rich	rich	ADJ
faba-285	45	3	body	body	NOUN
faba-285	45	4	of	of	ADP
faba-285	45	5	literature	literature	NOUN
faba-285	45	6	has	have	AUX
faba-285	45	7	robustly	robustly	ADV
faba-285	45	8	demonstrated	demonstrate	VERB
faba-285	45	9	that	that	SCONJ
faba-285	45	10	cognitive	cognitive	ADJ
faba-285	45	11	skills	skill	NOUN
faba-285	45	12	are	be	AUX
faba-285	45	13	fundamental	fundamental	ADJ
faba-285	45	14	to	to	PART
faba-285	45	15	audit	audit	VERB
faba-285	45	16	quality	quality	NOUN
faba-285	45	17	.	.	PUNCT
faba-285	46	1	in	in	ADP
faba-285	46	2	a	a	DET
faba-285	46	3	comprehensive	comprehensive	ADJ
faba-285	46	4	review	review	NOUN
faba-285	46	5	,	,	PUNCT
faba-285	46	6	nelson	nelson	PROPN
faba-285	46	7	(	(	PUNCT
faba-285	46	8	2009	2009	NUM
faba-285	46	9	)	)	PUNCT
faba-285	46	10	synthesized	synthesize	VERB
faba-285	46	11	the	the	DET
faba-285	46	12	literature	literature	NOUN
faba-285	46	13	on	on	ADP
faba-285	46	14	professional	professional	ADJ
faba-285	46	15	skepticism	skepticism	NOUN
faba-285	46	16	,	,	PUNCT
faba-285	46	17	establishing	establish	VERB
faba-285	46	18	it	it	PRON
faba-285	46	19	as	as	ADP
faba-285	46	20	a	a	DET
faba-285	46	21	critical	critical	ADJ
faba-285	46	22	and	and	CCONJ
faba-285	46	23	enduring	enduring	ADJ
faba-285	46	24	component	component	NOUN
faba-285	46	25	of	of	ADP
faba-285	46	26	audit	audit	NOUN
faba-285	46	27	quality	quality	NOUN
faba-285	46	28	.	.	PUNCT
faba-285	47	1	more	more	ADV
faba-285	47	2	recently	recently	ADV
faba-285	47	3	,	,	PUNCT
faba-285	47	4	griffith	griffith	PROPN
faba-285	47	5	,	,	PUNCT
faba-285	47	6	hammersley	hammersley	NOUN
faba-285	47	7	,	,	PUNCT
faba-285	47	8	kadous	kadous	ADJ
faba-285	47	9	,	,	PUNCT
faba-285	47	10	and	and	CCONJ
faba-285	47	11	young	young	ADJ
faba-285	47	12	(	(	PUNCT
faba-285	47	13	2015	2015	NUM
faba-285	47	14	)	)	PUNCT
faba-285	47	15	demonstrated	demonstrate	VERB
faba-285	47	16	that	that	SCONJ
faba-285	47	17	auditor	auditor	NOUN
faba-285	47	18	mindsets	mindset	NOUN
faba-285	47	19	—	—	PUNCT
faba-285	47	20	specifically	specifically	ADV
faba-285	47	21	,	,	PUNCT
faba-285	47	22	having	have	VERB
faba-285	47	23	a	a	DET
faba-285	47	24	more	more	ADV
faba-285	47	25	deliberative	deliberative	ADJ
faba-285	47	26	rather	rather	ADV
faba-285	47	27	than	than	ADP
faba-285	47	28	implemental	implemental	ADJ
faba-285	47	29	mindset	mindset	NOUN
faba-285	47	30	—	—	PUNCT
faba-285	47	31	are	be	AUX
faba-285	47	32	a	a	DET
faba-285	47	33	key	key	ADJ
faba-285	47	34	determinant	determinant	NOUN
faba-285	47	35	of	of	ADP
faba-285	47	36	the	the	DET
faba-285	47	37	quality	quality	NOUN
faba-285	47	38	of	of	ADP
faba-285	47	39	auditing	auditing	NOUN
faba-285	47	40	complex	complex	ADJ
faba-285	47	41	estimates	estimate	NOUN
faba-285	47	42	.	.	PUNCT
faba-285	48	1	this	this	DET
faba-285	48	2	research	research	NOUN
faba-285	48	3	often	often	ADV
faba-285	48	4	draws	draw	VERB
faba-285	48	5	on	on	ADP
faba-285	48	6	psychological	psychological	ADJ
faba-285	48	7	theories	theory	NOUN
faba-285	48	8	,	,	PUNCT
faba-285	48	9	such	such	ADJ
faba-285	48	10	as	as	ADP
faba-285	48	11	dual	dual	ADJ
faba-285	48	12	-	-	PUNCT
faba-285	48	13	process	process	NOUN
faba-285	48	14	theory	theory	NOUN
faba-285	48	15	,	,	PUNCT
faba-285	48	16	which	which	PRON
faba-285	48	17	distinguishes	distinguish	VERB
faba-285	48	18	between	between	ADP
faba-285	48	19	intuitive	intuitive	ADJ
faba-285	48	20	,	,	PUNCT
faba-285	48	21	automatic	automatic	ADJ
faba-285	48	22	"	"	PUNCT
faba-285	48	23	system	system	NOUN
faba-285	48	24	1	1	NUM
faba-285	48	25	"	"	PUNCT
faba-285	48	26	thinking	thinking	NOUN
faba-285	48	27	and	and	CCONJ
faba-285	48	28	deliberate	deliberate	VERB
faba-285	48	29	,	,	PUNCT
faba-285	48	30	analytical	analytical	ADJ
faba-285	48	31	"	"	PUNCT
faba-285	48	32	system	system	NOUN
faba-285	48	33	2	2	NUM
faba-285	48	34	"	"	PUNCT
faba-285	48	35	thinking	thinking	NOUN
faba-285	48	36	.	.	PUNCT
faba-285	49	1	however	however	ADV
faba-285	49	2	,	,	PUNCT
faba-285	49	3	this	this	DET
faba-285	49	4	research	research	NOUN
faba-285	49	5	stream	stream	NOUN
faba-285	49	6	often	often	ADV
faba-285	49	7	treats	treat	VERB
faba-285	49	8	these	these	DET
faba-285	49	9	cognitive	cognitive	ADJ
faba-285	49	10	skills	skill	NOUN
faba-285	49	11	as	as	ADP
faba-285	49	12	independent	independent	ADJ
faba-285	49	13	variables	variable	NOUN
faba-285	49	14	without	without	ADP
faba-285	49	15	systematically	systematically	ADV
faba-285	49	16	linking	link	VERB
faba-285	49	17	them	they	PRON
faba-285	49	18	back	back	ADV
faba-285	49	19	to	to	ADP
faba-285	49	20	the	the	DET
faba-285	49	21	specific	specific	ADJ
faba-285	49	22	standards	standard	NOUN
faba-285	49	23	that	that	PRON
faba-285	49	24	are	be	AUX
faba-285	49	25	designed	design	VERB
faba-285	49	26	to	to	PART
faba-285	49	27	guide	guide	VERB
faba-285	49	28	,	,	PUNCT
faba-285	49	29	structure	structure	NOUN
faba-285	49	30	,	,	PUNCT
faba-285	49	31	and	and	CCONJ
faba-285	49	32	arguably	arguably	ADV
faba-285	49	33	develop	develop	VERB
faba-285	49	34	these	these	DET
faba-285	49	35	very	very	ADJ
faba-285	49	36	skills	skill	NOUN
faba-285	49	37	in	in	ADP
faba-285	49	38	practice	practice	NOUN
faba-285	49	39	.	.	PUNCT
faba-285	50	1	the	the	DET
faba-285	50	2	research	research	NOUN
faba-285	50	3	gap	gap	NOUN
faba-285	50	4	and	and	CCONJ
faba-285	50	5	a	a	DET
faba-285	50	6	new	new	ADJ
faba-285	50	7	cognitive	cognitive	ADJ
faba-285	50	8	framework	framework	NOUN
faba-285	50	9	the	the	DET
faba-285	50	10	critical	critical	ADJ
faba-285	50	11	research	research	NOUN
faba-285	50	12	gap	gap	NOUN
faba-285	50	13	emerges	emerge	VERB
faba-285	50	14	at	at	ADP
faba-285	50	15	the	the	DET
faba-285	50	16	intersection	intersection	NOUN
faba-285	50	17	of	of	ADP
faba-285	50	18	these	these	DET
faba-285	50	19	three	three	NUM
faba-285	50	20	streams	stream	NOUN
faba-285	50	21	.	.	PUNCT
faba-285	51	1	the	the	DET
faba-285	51	2	literature	literature	NOUN
faba-285	51	3	lacks	lack	VERB
faba-285	51	4	a	a	DET
faba-285	51	5	unifying	unifying	ADJ
faba-285	51	6	framework	framework	NOUN
faba-285	51	7	that	that	PRON
faba-285	51	8	classifies	classify	VERB
faba-285	51	9	isas	isa	NOUN
faba-285	51	10	based	base	VERB
faba-285	51	11	on	on	ADP
faba-285	51	12	the	the	DET
faba-285	51	13	fundamental	fundamental	ADJ
faba-285	51	14	cognitive	cognitive	ADJ
faba-285	51	15	demands	demand	NOUN
faba-285	51	16	they	they	PRON
faba-285	51	17	place	place	VERB
faba-285	51	18	on	on	ADP
faba-285	51	19	the	the	DET
faba-285	51	20	auditor	auditor	NOUN
faba-285	51	21	.	.	PUNCT
faba-285	52	1	to	to	PART
faba-285	52	2	address	address	VERB
faba-285	52	3	this	this	DET
faba-285	52	4	gap	gap	NOUN
faba-285	52	5	,	,	PUNCT
faba-285	52	6	this	this	DET
faba-285	52	7	study	study	NOUN
faba-285	52	8	proposes	propose	VERB
faba-285	52	9	a	a	DET
faba-285	52	10	new	new	ADJ
faba-285	52	11	cognitive	cognitive	ADJ
faba-285	52	12	framework	framework	NOUN
faba-285	52	13	for	for	ADP
faba-285	52	14	audit	audit	NOUN
faba-285	52	15	evidence	evidence	NOUN
faba-285	52	16	,	,	PUNCT
faba-285	52	17	which	which	PRON
faba-285	52	18	is	be	AUX
faba-285	52	19	theoretically	theoretically	ADV
faba-285	52	20	grounded	ground	VERB
faba-285	52	21	in	in	ADP
faba-285	52	22	dual	dual	ADJ
faba-285	52	23	-	-	PUNCT
faba-285	52	24	process	process	NOUN
faba-285	52	25	theory	theory	NOUN
faba-285	52	26	.	.	PUNCT
faba-285	53	1	we	we	PRON
faba-285	53	2	reclassify	reclassify	VERB
faba-285	53	3	core	core	NOUN
faba-285	53	4	evidence	evidence	NOUN
faba-285	53	5	-	-	PUNCT
faba-285	53	6	gathering	gather	VERB
faba-285	53	7	standards	standard	NOUN
faba-285	53	8	not	not	PART
faba-285	53	9	by	by	ADP
faba-285	53	10	what	what	PRON
faba-285	53	11	they	they	PRON
faba-285	53	12	apply	apply	VERB
faba-285	53	13	to	to	ADP
faba-285	53	14	(	(	PUNCT
faba-285	53	15	e.g.	e.g.	ADV
faba-285	53	16	,	,	PUNCT
faba-285	53	17	inventory	inventory	NOUN
faba-285	53	18	,	,	PUNCT
faba-285	53	19	estimates	estimate	NOUN
faba-285	53	20	)	)	PUNCT
faba-285	53	21	,	,	PUNCT
faba-285	53	22	but	but	CCONJ
faba-285	53	23	by	by	ADP
faba-285	53	24	the	the	DET
faba-285	53	25	type	type	NOUN
faba-285	53	26	of	of	ADP
faba-285	53	27	thinking	think	VERB
faba-285	53	28	they	they	PRON
faba-285	53	29	require	require	VERB
faba-285	53	30	.	.	PUNCT
faba-285	54	1	this	this	DET
faba-285	54	2	moves	move	NOUN
faba-285	54	3	beyond	beyond	ADP
faba-285	54	4	a	a	DET
faba-285	54	5	purely	purely	ADV
faba-285	54	6	procedural	procedural	ADJ
faba-285	54	7	classification	classification	NOUN
faba-285	54	8	to	to	ADP
faba-285	54	9	a	a	DET
faba-285	54	10	more	more	ADV
faba-285	54	11	profound	profound	ADJ
faba-285	54	12	,	,	PUNCT
faba-285	54	13	cognitive	cognitive	ADJ
faba-285	54	14	one	one	NUM
faba-285	54	15	.	.	PUNCT
faba-285	55	1	our	our	PRON
faba-285	55	2	framework	framework	NOUN
faba-285	55	3	has	have	VERB
faba-285	55	4	two	two	NUM
faba-285	55	5	core	core	NOUN
faba-285	55	6	dimensions	dimension	NOUN
faba-285	55	7	:	:	PUNCT
faba-285	55	8			X
faba-285	55	9	verificational	verificational	ADJ
faba-285	55	10	evidence	evidence	NOUN
faba-285	55	11	standards	standard	NOUN
faba-285	55	12	(	(	PUNCT
faba-285	55	13	x1	x1	NUM
faba-285	55	14	):	):	PUNCT
faba-285	55	15	this	this	DET
faba-285	55	16	dimension	dimension	NOUN
faba-285	55	17	includes	include	VERB
faba-285	55	18	standards	standard	NOUN
faba-285	55	19	whose	whose	DET
faba-285	55	20	primary	primary	ADJ
faba-285	55	21	purpose	purpose	NOUN
faba-285	55	22	is	be	AUX
faba-285	55	23	to	to	PART
faba-285	55	24	guide	guide	VERB
faba-285	55	25	the	the	DET
faba-285	55	26	auditor	auditor	NOUN
faba-285	55	27	in	in	ADP
faba-285	55	28	confirming	confirm	VERB
faba-285	55	29	objective	objective	ADJ
faba-285	55	30	,	,	PUNCT
faba-285	55	31	verifiable	verifiable	ADJ
faba-285	55	32	facts	fact	NOUN
faba-285	55	33	.	.	PUNCT
faba-285	56	1	the	the	DET
faba-285	56	2	cognitive	cognitive	ADJ
faba-285	56	3	task	task	NOUN
faba-285	56	4	is	be	AUX
faba-285	56	5	one	one	NUM
faba-285	56	6	of	of	ADP
faba-285	56	7	matching	matching	NOUN
faba-285	56	8	,	,	PUNCT
faba-285	56	9	tracing	trace	VERB
faba-285	56	10	,	,	PUNCT
faba-285	56	11	and	and	CCONJ
faba-285	56	12	confirming	confirm	VERB
faba-285	56	13	within	within	ADP
faba-285	56	14	a	a	DET
faba-285	56	15	"	"	PUNCT
faba-285	56	16	closed	closed	ADJ
faba-285	56	17	system	system	NOUN
faba-285	56	18	.	.	PUNCT
faba-285	56	19	"	"	PUNCT
faba-285	57	1	these	these	DET
faba-285	57	2	tasks	task	NOUN
faba-285	57	3	primarily	primarily	ADV
faba-285	57	4	trigger	trigger	NOUN
faba-285	57	5	system	system	NOUN
faba-285	57	6	1	1	NUM
faba-285	57	7	(	(	PUNCT
faba-285	57	8	fast	fast	ADJ
faba-285	57	9	,	,	PUNCT
faba-285	57	10	intuitive	intuitive	ADJ
faba-285	57	11	)	)	PUNCT
faba-285	57	12	or	or	CCONJ
faba-285	57	13	highly	highly	ADV
faba-285	57	14	structured	structure	VERB
faba-285	57	15	system	system	NOUN
faba-285	57	16	2	2	NUM
faba-285	57	17	(	(	PUNCT
faba-285	57	18	rule	rule	NOUN
faba-285	57	19	-	-	PUNCT
faba-285	57	20	based	base	VERB
faba-285	57	21	,	,	PUNCT
faba-285	57	22	procedural	procedural	ADJ
faba-285	57	23	)	)	PUNCT
faba-285	57	24	thinking	thinking	NOUN
faba-285	57	25	.	.	PUNCT
faba-285	58	1	we	we	PRON
faba-285	58	2	place	place	VERB
faba-285	58	3	standards	standard	NOUN
faba-285	58	4	such	such	ADJ
faba-285	58	5	as	as	ADP
faba-285	58	6	isa	isa	NOUN
faba-285	58	7	501	501	NUM
faba-285	58	8	(	(	PUNCT
faba-285	58	9	regarding	regard	VERB
faba-285	58	10	physical	physical	ADJ
faba-285	58	11	inventory	inventory	NOUN
faba-285	58	12	counts	count	NOUN
faba-285	58	13	)	)	PUNCT
faba-285	58	14	and	and	CCONJ
faba-285	58	15	isa	isa	VERB
faba-285	58	16	530	530	NUM
faba-285	58	17	(	(	PUNCT
faba-285	58	18	audit	audit	NOUN
faba-285	58	19	sampling	sampling	NOUN
faba-285	58	20	)	)	PUNCT
faba-285	58	21	as	as	ADP
faba-285	58	22	archetypes	archetype	NOUN
faba-285	58	23	for	for	ADP
faba-285	58	24	this	this	DET
faba-285	58	25	category	category	NOUN
faba-285	58	26	.	.	PUNCT
faba-285	59	1			X
faba-285	59	2	evaluative	evaluative	ADJ
faba-285	59	3	evidence	evidence	NOUN
faba-285	59	4	standards	standard	NOUN
faba-285	59	5	(	(	PUNCT
faba-285	59	6	x2	x2	PROPN
faba-285	59	7	):	):	PUNCT
faba-285	59	8	this	this	DET
faba-285	59	9	dimension	dimension	NOUN
faba-285	59	10	includes	include	VERB
faba-285	59	11	standards	standard	NOUN
faba-285	59	12	that	that	PRON
faba-285	59	13	require	require	VERB
faba-285	59	14	the	the	DET
faba-285	59	15	auditor	auditor	NOUN
faba-285	59	16	to	to	PART
faba-285	59	17	engage	engage	VERB
faba-285	59	18	in	in	ADP
faba-285	59	19	complex	complex	ADJ
faba-285	59	20	professional	professional	ADJ
faba-285	59	21	judgment	judgment	NOUN
faba-285	59	22	,	,	PUNCT
faba-285	59	23	assess	assess	VERB
faba-285	59	24	reasonableness	reasonableness	NOUN
faba-285	59	25	,	,	PUNCT
faba-285	59	26	and	and	CCONJ
faba-285	59	27	navigate	navigate	VERB
faba-285	59	28	high	high	ADJ
faba-285	59	29	levels	level	NOUN
faba-285	59	30	of	of	ADP
faba-285	59	31	uncertainty	uncertainty	NOUN
faba-285	59	32	.	.	PUNCT
faba-285	60	1	the	the	DET
faba-285	60	2	cognitive	cognitive	ADJ
faba-285	60	3	task	task	NOUN
faba-285	60	4	is	be	AUX
faba-285	60	5	one	one	NUM
faba-285	60	6	of	of	ADP
faba-285	60	7	reasoning	reasoning	NOUN
faba-285	60	8	,	,	PUNCT
faba-285	60	9	analyzing	analyze	VERB
faba-285	60	10	relationships	relationship	NOUN
faba-285	60	11	,	,	PUNCT
faba-285	60	12	and	and	CCONJ
faba-285	60	13	critiquing	critiquing	NOUN
faba-285	60	14	assumptions	assumption	NOUN
faba-285	60	15	within	within	ADP
faba-285	60	16	an	an	DET
faba-285	60	17	"	"	PUNCT
faba-285	60	18	open	open	ADJ
faba-285	60	19	system	system	NOUN
faba-285	60	20	.	.	PUNCT
faba-285	60	21	"	"	PUNCT
faba-285	61	1	these	these	DET
faba-285	61	2	tasks	task	NOUN
faba-285	61	3	demand	demand	VERB
faba-285	61	4	the	the	DET
faba-285	61	5	deep	deep	ADJ
faba-285	61	6	,	,	PUNCT
faba-285	61	7	deliberate	deliberate	ADJ
faba-285	61	8	engagement	engagement	NOUN
faba-285	61	9	of	of	ADP
faba-285	61	10	system	system	NOUN
faba-285	61	11	2	2	NUM
faba-285	61	12	thinking	thinking	NOUN
faba-285	61	13	.	.	PUNCT
faba-285	62	1	we	we	PRON
faba-285	62	2	place	place	VERB
faba-285	62	3	standards	standard	NOUN
faba-285	62	4	such	such	ADJ
faba-285	62	5	as	as	ADP
faba-285	62	6	isa	isa	NOUN
faba-285	62	7	540	540	NUM
faba-285	62	8	(	(	PUNCT
faba-285	62	9	auditing	audit	VERB
faba-285	62	10	accounting	accounting	NOUN
faba-285	62	11	estimates	estimate	NOUN
faba-285	62	12	)	)	PUNCT
faba-285	62	13	and	and	CCONJ
faba-285	62	14	isa	isa	VERB
faba-285	62	15	520	520	NUM
faba-285	62	16	(	(	PUNCT
faba-285	62	17	analytical	analytical	ADJ
faba-285	62	18	procedures	procedure	NOUN
faba-285	62	19	)	)	PUNCT
faba-285	62	20	as	as	ADP
faba-285	62	21	archetypes	archetype	NOUN
faba-285	62	22	for	for	ADP
faba-285	62	23	this	this	DET
faba-285	62	24	category	category	NOUN
faba-285	62	25	.	.	PUNCT
faba-285	63	1	while	while	SCONJ
faba-285	63	2	the	the	DET
faba-285	63	3	survey	survey	NOUN
faba-285	63	4	uses	use	VERB
faba-285	63	5	these	these	DET
faba-285	63	6	standards	standard	NOUN
faba-285	63	7	as	as	ADP
faba-285	63	8	clear	clear	ADJ
faba-285	63	9	archetypes	archetype	NOUN
faba-285	63	10	,	,	PUNCT
faba-285	63	11	the	the	DET
faba-285	63	12	framework	framework	NOUN
faba-285	63	13	is	be	AUX
faba-285	63	14	broadly	broadly	ADV
faba-285	63	15	applicable	applicable	ADJ
faba-285	63	16	.	.	PUNCT
faba-285	64	1	for	for	ADP
faba-285	64	2	instance	instance	NOUN
faba-285	64	3	,	,	PUNCT
faba-285	64	4	isa	isa	VERB
faba-285	64	5	330	330	NUM
faba-285	64	6	(	(	PUNCT
faba-285	64	7	the	the	DET
faba-285	64	8	auditor	auditor	NOUN
faba-285	64	9	's	's	PART
faba-285	64	10	responses	response	NOUN
faba-285	64	11	to	to	ADP
faba-285	64	12	assessed	assessed	ADJ
faba-285	64	13	risks	risk	NOUN
faba-285	64	14	)	)	PUNCT
faba-285	64	15	,	,	PUNCT
faba-285	64	16	which	which	PRON
faba-285	64	17	requires	require	VERB
faba-285	64	18	designing	design	VERB
faba-285	64	19	audit	audit	NOUN
faba-285	64	20	procedures	procedure	NOUN
faba-285	64	21	based	base	VERB
faba-285	64	22	on	on	ADP
faba-285	64	23	risk	risk	NOUN
faba-285	64	24	assessment	assessment	NOUN
faba-285	64	25	,	,	PUNCT
faba-285	64	26	would	would	AUX
faba-285	64	27	be	be	AUX
faba-285	64	28	predominantly	predominantly	ADV
faba-285	64	29	evaluative	evaluative	ADJ
faba-285	64	30	.	.	PUNCT
faba-285	65	1	conversely	conversely	ADV
faba-285	65	2	,	,	PUNCT
faba-285	65	3	isa	isa	NOUN
faba-285	65	4	320	320	NUM
faba-285	65	5	(	(	PUNCT
faba-285	65	6	materiality	materiality	NOUN
faba-285	65	7	)	)	PUNCT
faba-285	65	8	presents	present	VERB
faba-285	65	9	a	a	DET
faba-285	65	10	hybrid	hybrid	ADJ
faba-285	65	11	nature	nature	NOUN
faba-285	65	12	:	:	PUNCT
faba-285	65	13	the	the	DET
faba-285	65	14	initial	initial	ADJ
faba-285	65	15	calculation	calculation	NOUN
faba-285	65	16	is	be	AUX
faba-285	65	17	largely	largely	ADV
faba-285	65	18	verificational	verificational	ADJ
faba-285	65	19	,	,	PUNCT
faba-285	65	20	whereas	whereas	SCONJ
faba-285	65	21	its	its	PRON
faba-285	65	22	adjustment	adjustment	NOUN
faba-285	65	23	during	during	ADP
faba-285	65	24	the	the	DET
faba-285	65	25	audit	audit	NOUN
faba-285	65	26	is	be	AUX
faba-285	65	27	highly	highly	ADV
faba-285	65	28	evaluative	evaluative	ADJ
faba-285	65	29	.	.	PUNCT
faba-285	66	1	this	this	DET
faba-285	66	2	classification	classification	NOUN
faba-285	66	3	is	be	AUX
faba-285	66	4	based	base	VERB
faba-285	66	5	on	on	ADP
faba-285	66	6	the	the	DET
faba-285	66	7	dominant	dominant	ADJ
faba-285	66	8	cognitive	cognitive	ADJ
faba-285	66	9	demand	demand	NOUN
faba-285	66	10	of	of	ADP
faba-285	66	11	the	the	DET
faba-285	66	12	standard	standard	NOUN
faba-285	66	13	,	,	PUNCT
faba-285	66	14	recognizing	recognize	VERB
faba-285	66	15	that	that	SCONJ
faba-285	66	16	some	some	DET
faba-285	66	17	standards	standard	NOUN
faba-285	66	18	may	may	AUX
faba-285	66	19	contain	contain	VERB
faba-285	66	20	elements	element	NOUN
faba-285	66	21	of	of	ADP
faba-285	66	22	both	both	PRON
faba-285	66	23	.	.	PUNCT
faba-285	67	1	hypothesis	hypothesis	NOUN
faba-285	67	2	development	development	NOUN
faba-285	67	3	based	base	VERB
faba-285	67	4	on	on	ADP
faba-285	67	5	this	this	DET
faba-285	67	6	new	new	ADJ
faba-285	67	7	framework	framework	NOUN
faba-285	67	8	,	,	PUNCT
faba-285	67	9	we	we	PRON
faba-285	67	10	can	can	AUX
faba-285	67	11	formulate	formulate	VERB
faba-285	67	12	a	a	DET
faba-285	67	13	more	more	ADV
faba-285	67	14	sophisticated	sophisticated	ADJ
faba-285	67	15	set	set	NOUN
faba-285	67	16	of	of	ADP
faba-285	67	17	hypotheses	hypothesis	NOUN
faba-285	67	18	.	.	PUNCT
faba-285	68	1	a	a	DET
faba-285	68	2	quality	quality	NOUN
faba-285	68	3	audit	audit	NOUN
faba-285	68	4	requires	require	VERB
faba-285	68	5	both	both	PRON
faba-285	68	6	factual	factual	ADJ
faba-285	68	7	accuracy	accuracy	NOUN
faba-285	68	8	and	and	CCONJ
faba-285	68	9	sound	sound	ADJ
faba-285	68	10	judgment	judgment	NOUN
faba-285	68	11	;	;	PUNCT
faba-285	68	12	therefore	therefore	ADV
faba-285	68	13	,	,	PUNCT
faba-285	68	14	we	we	PRON
faba-285	68	15	expect	expect	VERB
faba-285	68	16	both	both	DET
faba-285	68	17	types	type	NOUN
faba-285	68	18	of	of	ADP
faba-285	68	19	evidence	evidence	NOUN
faba-285	68	20	standards	standard	NOUN
faba-285	68	21	to	to	PART
faba-285	68	22	be	be	AUX
faba-285	68	23	important	important	ADJ
faba-285	68	24	.	.	PUNCT
faba-285	69	1			PROPN
faba-285	69	2	h1	h1	PROPN
faba-285	69	3	:	:	PUNCT
faba-285	69	4	compliance	compliance	NOUN
faba-285	69	5	with	with	ADP
faba-285	69	6	verificational	verificational	ADJ
faba-285	69	7	evidence	evidence	NOUN
faba-285	69	8	standards	standard	NOUN
faba-285	69	9	(	(	PUNCT
faba-285	69	10	x1	x1	PROPN
faba-285	69	11	)	)	PUNCT
faba-285	69	12	has	have	VERB
faba-285	69	13	a	a	DET
faba-285	69	14	significant	significant	ADJ
faba-285	69	15	positive	positive	ADJ
faba-285	69	16	impact	impact	NOUN
faba-285	69	17	on	on	ADP
faba-285	69	18	audit	audit	NOUN
faba-285	69	19	report	report	NOUN
faba-285	69	20	quality	quality	NOUN
faba-285	69	21	(	(	PUNCT
faba-285	69	22	y	y	NOUN
faba-285	69	23	)	)	PUNCT
faba-285	69	24	.	.	PUNCT
faba-285	70	1			PROPN
faba-285	70	2	h2	h2	PROPN
faba-285	70	3	:	:	PUNCT
faba-285	70	4	compliance	compliance	NOUN
faba-285	70	5	with	with	ADP
faba-285	70	6	evaluative	evaluative	ADJ
faba-285	70	7	evidence	evidence	NOUN
faba-285	70	8	standards	standard	NOUN
faba-285	70	9	(	(	PUNCT
faba-285	70	10	x2	x2	NOUN
faba-285	70	11	)	)	PUNCT
faba-285	70	12	has	have	VERB
faba-285	70	13	a	a	DET
faba-285	70	14	significant	significant	ADJ
faba-285	70	15	positive	positive	ADJ
faba-285	70	16	impact	impact	NOUN
faba-285	70	17	on	on	ADP
faba-285	70	18	audit	audit	NOUN
faba-285	70	19	report	report	NOUN
faba-285	70	20	quality	quality	NOUN
faba-285	70	21	(	(	PUNCT
faba-285	70	22	y	y	NOUN
faba-285	70	23	)	)	PUNCT
faba-285	70	24	.	.	PUNCT
faba-285	71	1	however	however	ADV
faba-285	71	2	,	,	PUNCT
faba-285	71	3	our	our	PRON
faba-285	71	4	core	core	ADJ
faba-285	71	5	thesis	thesis	NOUN
faba-285	71	6	is	be	AUX
faba-285	71	7	that	that	SCONJ
faba-285	71	8	the	the	DET
faba-285	71	9	value	value	NOUN
faba-285	71	10	-	-	PUNCT
faba-285	71	11	add	add	NOUN
faba-285	71	12	of	of	ADP
faba-285	71	13	the	the	DET
faba-285	71	14	modern	modern	ADJ
faba-285	71	15	auditor	auditor	NOUN
faba-285	71	16	lies	lie	VERB
faba-285	71	17	increasingly	increasingly	ADV
faba-285	71	18	in	in	ADP
faba-285	71	19	their	their	PRON
faba-285	71	20	ability	ability	NOUN
faba-285	71	21	to	to	PART
faba-285	71	22	handle	handle	VERB
faba-285	71	23	judgment	judgment	NOUN
faba-285	71	24	and	and	CCONJ
faba-285	71	25	uncertainty	uncertainty	NOUN
faba-285	71	26	.	.	PUNCT
faba-285	72	1	evaluative	evaluative	ADJ
faba-285	72	2	tasks	task	NOUN
faba-285	72	3	represent	represent	VERB
faba-285	72	4	the	the	DET
faba-285	72	5	pinnacle	pinnacle	PROPN
faba-285	72	6	of	of	ADP
faba-285	72	7	professional	professional	PROPN
faba-285	72	8	service	service	NOUN
faba-285	72	9	.	.	PUNCT
faba-285	73	1	therefore	therefore	ADV
faba-285	73	2	,	,	PUNCT
faba-285	73	3	we	we	PRON
faba-285	73	4	hypothesize	hypothesize	VERB
faba-285	73	5	that	that	SCONJ
faba-285	73	6	the	the	DET
faba-285	73	7	impact	impact	NOUN
faba-285	73	8	of	of	ADP
faba-285	73	9	evaluative	evaluative	ADJ
faba-285	73	10	standards	standard	NOUN
faba-285	73	11	will	will	AUX
faba-285	73	12	be	be	AUX
faba-285	73	13	substantially	substantially	ADV
faba-285	73	14	greater	great	ADJ
faba-285	73	15	.	.	PUNCT
faba-285	74	1			PRON
faba-285	74	2	h3	h3	VERB
faba-285	74	3	:	:	PUNCT
faba-285	74	4	the	the	DET
faba-285	74	5	impact	impact	NOUN
faba-285	74	6	of	of	ADP
faba-285	74	7	compliance	compliance	NOUN
faba-285	74	8	with	with	ADP
faba-285	74	9	evaluative	evaluative	ADJ
faba-285	74	10	evidence	evidence	NOUN
faba-285	74	11	standards	standard	NOUN
faba-285	74	12	(	(	PUNCT
faba-285	74	13	x2	x2	PROPN
faba-285	74	14	)	)	PUNCT
faba-285	74	15	on	on	ADP
faba-285	74	16	audit	audit	NOUN
faba-285	74	17	report	report	NOUN
faba-285	74	18	quality	quality	NOUN
faba-285	74	19	(	(	PUNCT
faba-285	74	20	y	y	NOUN
faba-285	74	21	)	)	PUNCT
faba-285	74	22	is	be	AUX
faba-285	74	23	significantly	significantly	ADV
faba-285	74	24	greater	great	ADJ
faba-285	74	25	than	than	ADP
faba-285	74	26	the	the	DET
faba-285	74	27	impact	impact	NOUN
faba-285	74	28	of	of	ADP
faba-285	74	29	compliance	compliance	NOUN
faba-285	74	30	with	with	ADP
faba-285	74	31	verificational	verificational	ADJ
faba-285	74	32	evidence	evidence	NOUN
faba-285	74	33	standards	standard	NOUN
faba-285	74	34	(	(	PUNCT
faba-285	74	35	x1	x1	PROPN
faba-285	74	36	)	)	PUNCT
faba-285	74	37	.	.	PUNCT
faba-285	75	1	methods	method	NOUN
faba-285	75	2	research	research	VERB
faba-285	75	3	philosophy	philosophy	NOUN
faba-285	75	4	and	and	CCONJ
faba-285	75	5	design	design	NOUN
faba-285	75	6	this	this	DET
faba-285	75	7	study	study	NOUN
faba-285	75	8	is	be	AUX
faba-285	75	9	situated	situate	VERB
faba-285	75	10	within	within	ADP
faba-285	75	11	a	a	DET
faba-285	75	12	post	post	ADJ
faba-285	75	13	-	-	ADJ
faba-285	75	14	positivist	positivist	ADJ
faba-285	75	15	research	research	NOUN
faba-285	75	16	paradigm	paradigm	NOUN
faba-285	75	17	,	,	PUNCT
faba-285	75	18	which	which	PRON
faba-285	75	19	acknowledges	acknowledge	VERB
faba-285	75	20	that	that	SCONJ
faba-285	75	21	while	while	SCONJ
faba-285	75	22	an	an	DET
faba-285	75	23	objective	objective	ADJ
faba-285	75	24	reality	reality	NOUN
faba-285	75	25	exists	exist	VERB
faba-285	75	26	,	,	PUNCT
faba-285	75	27	our	our	PRON
faba-285	75	28	ability	ability	NOUN
faba-285	75	29	to	to	PART
faba-285	75	30	perceive	perceive	VERB
faba-285	75	31	it	it	PRON
faba-285	75	32	is	be	AUX
faba-285	75	33	imperfect	imperfect	ADJ
faba-285	75	34	and	and	CCONJ
faba-285	75	35	subject	subject	ADJ
faba-285	75	36	to	to	ADP
faba-285	75	37	bias	bias	NOUN
faba-285	75	38	.	.	PUNCT
faba-285	76	1	this	this	PRON
faba-285	76	2	aligns	align	VERB
faba-285	76	3	well	well	ADV
faba-285	76	4	with	with	ADP
faba-285	76	5	survey	survey	NOUN
faba-285	76	6	research	research	NOUN
faba-285	76	7	that	that	PRON
faba-285	76	8	captures	capture	VERB
faba-285	76	9	perceptions	perception	NOUN
faba-285	76	10	of	of	ADP
faba-285	76	11	complex	complex	ADJ
faba-285	76	12	social	social	ADJ
faba-285	76	13	phenomena	phenomenon	NOUN
faba-285	76	14	like	like	ADP
faba-285	76	15	audit	audit	NOUN
faba-285	76	16	quality	quality	NOUN
faba-285	76	17	.	.	PUNCT
faba-285	77	1	a.	a.	NOUN
faba-285	77	2	midoune	midoune	PROPN
faba-285	77	3	and	and	CCONJ
faba-285	77	4	k.	k.	PROPN
faba-285	77	5	serdani/	serdani/	NUM
faba-285	77	6	finance	finance	NOUN
faba-285	77	7	,	,	PUNCT
faba-285	77	8	accounting	accounting	NOUN
faba-285	77	9	and	and	CCONJ
faba-285	77	10	business	business	NOUN
faba-285	77	11	analysis	analysis	NOUN
faba-285	77	12	,	,	PUNCT
faba-285	77	13	volume	volume	NOUN
faba-285	77	14	7	7	NUM
faba-285	77	15	,	,	PUNCT
faba-285	77	16	issue	issue	NOUN
faba-285	77	17	2	2	NUM
faba-285	77	18	,	,	PUNCT
faba-285	77	19	2025	2025	NUM
faba-285	77	20	297	297	NUM
faba-285	77	21	a	a	DET
faba-285	77	22	quantitative	quantitative	ADJ
faba-285	77	23	,	,	PUNCT
faba-285	77	24	cross	cross	ADJ
faba-285	77	25	-	-	ADJ
faba-285	77	26	sectional	sectional	ADJ
faba-285	77	27	survey	survey	NOUN
faba-285	77	28	design	design	NOUN
faba-285	77	29	was	be	AUX
faba-285	77	30	deemed	deem	VERB
faba-285	77	31	most	most	ADV
faba-285	77	32	appropriate	appropriate	ADJ
faba-285	77	33	for	for	ADP
faba-285	77	34	several	several	ADJ
faba-285	77	35	reasons	reason	NOUN
faba-285	77	36	.	.	PUNCT
faba-285	78	1	first	first	ADV
faba-285	78	2	,	,	PUNCT
faba-285	78	3	it	it	PRON
faba-285	78	4	allows	allow	VERB
faba-285	78	5	for	for	ADP
faba-285	78	6	the	the	DET
faba-285	78	7	collection	collection	NOUN
faba-285	78	8	of	of	ADP
faba-285	78	9	data	datum	NOUN
faba-285	78	10	from	from	ADP
faba-285	78	11	a	a	DET
faba-285	78	12	large	large	ADJ
faba-285	78	13	and	and	CCONJ
faba-285	78	14	diverse	diverse	ADJ
faba-285	78	15	sample	sample	NOUN
faba-285	78	16	of	of	ADP
faba-285	78	17	professionals	professional	NOUN
faba-285	78	18	,	,	PUNCT
faba-285	78	19	enhancing	enhance	VERB
faba-285	78	20	the	the	DET
faba-285	78	21	generalizability	generalizability	NOUN
faba-285	78	22	of	of	ADP
faba-285	78	23	the	the	DET
faba-285	78	24	findings	finding	NOUN
faba-285	78	25	.	.	PUNCT
faba-285	79	1	second	second	ADJ
faba-285	79	2	,	,	PUNCT
faba-285	79	3	it	it	PRON
faba-285	79	4	enables	enable	VERB
faba-285	79	5	the	the	DET
faba-285	79	6	statistical	statistical	ADJ
faba-285	79	7	testing	testing	NOUN
faba-285	79	8	of	of	ADP
faba-285	79	9	hypothesized	hypothesized	ADJ
faba-285	79	10	relationships	relationship	NOUN
faba-285	79	11	between	between	ADP
faba-285	79	12	our	our	PRON
faba-285	79	13	defined	define	VERB
faba-285	79	14	variables	variable	NOUN
faba-285	79	15	(	(	PUNCT
faba-285	79	16	x1	x1	PROPN
faba-285	79	17	,	,	PUNCT
faba-285	79	18	x2	x2	PROPN
faba-285	79	19	,	,	PUNCT
faba-285	79	20	and	and	CCONJ
faba-285	79	21	y	y	NOUN
faba-285	79	22	)	)	PUNCT
faba-285	79	23	.	.	PUNCT
faba-285	80	1	while	while	SCONJ
faba-285	80	2	a	a	DET
faba-285	80	3	longitudinal	longitudinal	ADJ
faba-285	80	4	design	design	NOUN
faba-285	80	5	could	could	AUX
faba-285	80	6	track	track	VERB
faba-285	80	7	changes	change	NOUN
faba-285	80	8	over	over	ADP
faba-285	80	9	time	time	NOUN
faba-285	80	10	,	,	PUNCT
faba-285	80	11	a	a	DET
faba-285	80	12	cross	cross	ADJ
faba-285	80	13	-	-	ADJ
faba-285	80	14	sectional	sectional	ADJ
faba-285	80	15	approach	approach	NOUN
faba-285	80	16	provides	provide	VERB
faba-285	80	17	a	a	DET
faba-285	80	18	robust	robust	ADJ
faba-285	80	19	snapshot	snapshot	NOUN
faba-285	80	20	of	of	ADP
faba-285	80	21	the	the	DET
faba-285	80	22	current	current	ADJ
faba-285	80	23	state	state	NOUN
faba-285	80	24	of	of	ADP
faba-285	80	25	the	the	DET
faba-285	80	26	profession	profession	NOUN
faba-285	80	27	,	,	PUNCT
faba-285	80	28	which	which	PRON
faba-285	80	29	is	be	AUX
faba-285	80	30	sufficient	sufficient	ADJ
faba-285	80	31	for	for	ADP
faba-285	80	32	testing	test	VERB
faba-285	80	33	our	our	PRON
faba-285	80	34	theoretical	theoretical	ADJ
faba-285	80	35	framework	framework	NOUN
faba-285	80	36	.	.	PUNCT
faba-285	81	1	sample	sample	NOUN
faba-285	81	2	and	and	CCONJ
faba-285	81	3	data	data	NOUN
faba-285	81	4	collection	collection	NOUN
faba-285	81	5	procedure	procedure	NOUN
faba-285	81	6	to	to	PART
faba-285	81	7	test	test	VERB
faba-285	81	8	our	our	PRON
faba-285	81	9	internationally	internationally	ADV
faba-285	81	10	relevant	relevant	ADJ
faba-285	81	11	framework	framework	NOUN
faba-285	81	12	in	in	ADP
faba-285	81	13	a	a	DET
faba-285	81	14	practical	practical	ADJ
faba-285	81	15	setting	setting	NOUN
faba-285	81	16	,	,	PUNCT
faba-285	81	17	the	the	DET
faba-285	81	18	target	target	NOUN
faba-285	81	19	population	population	NOUN
faba-285	81	20	for	for	ADP
faba-285	81	21	this	this	DET
faba-285	81	22	study	study	NOUN
faba-285	81	23	was	be	AUX
faba-285	81	24	defined	define	VERB
faba-285	81	25	as	as	ADP
faba-285	81	26	the	the	DET
faba-285	81	27	3,641	3,641	NUM
faba-285	81	28	external	external	ADJ
faba-285	81	29	auditors	auditor	NOUN
faba-285	81	30	officially	officially	ADV
faba-285	81	31	registered	register	VERB
faba-285	81	32	and	and	CCONJ
faba-285	81	33	practicing	practice	VERB
faba-285	81	34	in	in	ADP
faba-285	81	35	algeria	algeria	PROPN
faba-285	81	36	.	.	PUNCT
faba-285	82	1	the	the	DET
faba-285	82	2	sample	sample	NOUN
faba-285	82	3	was	be	AUX
faba-285	82	4	purposefully	purposefully	ADV
faba-285	82	5	structured	structure	VERB
faba-285	82	6	to	to	PART
faba-285	82	7	be	be	AUX
faba-285	82	8	diverse	diverse	ADJ
faba-285	82	9	,	,	PUNCT
faba-285	82	10	comprising	comprise	VERB
faba-285	82	11	three	three	NUM
faba-285	82	12	key	key	ADJ
faba-285	82	13	groups	group	NOUN
faba-285	82	14	:	:	PUNCT
faba-285	82	15	(	(	PUNCT
faba-285	82	16	1	1	X
faba-285	82	17	)	)	PUNCT
faba-285	82	18	statutory	statutory	ADJ
faba-285	82	19	auditors	auditor	NOUN
faba-285	82	20	,	,	PUNCT
faba-285	82	21	(	(	PUNCT
faba-285	82	22	2	2	X
faba-285	82	23	)	)	PUNCT
faba-285	82	24	accounting	accounting	NOUN
faba-285	82	25	experts	expert	NOUN
faba-285	82	26	,	,	PUNCT
faba-285	82	27	and	and	CCONJ
faba-285	82	28	(	(	PUNCT
faba-285	82	29	3	3	X
faba-285	82	30	)	)	PUNCT
faba-285	82	31	practicing	practice	VERB
faba-285	82	32	academics	academic	NOUN
faba-285	82	33	.	.	PUNCT
faba-285	83	1	an	an	DET
faba-285	83	2	electronic	electronic	ADJ
faba-285	83	3	questionnaire	questionnaire	NOUN
faba-285	83	4	was	be	AUX
faba-285	83	5	distributed	distribute	VERB
faba-285	83	6	,	,	PUNCT
faba-285	83	7	and	and	CCONJ
faba-285	83	8	after	after	ADP
faba-285	83	9	screening	screen	VERB
faba-285	83	10	,	,	PUNCT
faba-285	83	11	a	a	DET
faba-285	83	12	final	final	ADJ
faba-285	83	13	usable	usable	ADJ
faba-285	83	14	sample	sample	NOUN
faba-285	83	15	of	of	ADP
faba-285	83	16	398	398	NUM
faba-285	83	17	valid	valid	ADJ
faba-285	83	18	responses	response	NOUN
faba-285	83	19	was	be	AUX
faba-285	83	20	obtained	obtain	VERB
faba-285	83	21	.	.	PUNCT
faba-285	84	1	the	the	DET
faba-285	84	2	11	11	NUM
faba-285	84	3	%	%	NOUN
faba-285	84	4	response	response	NOUN
faba-285	84	5	rate	rate	NOUN
faba-285	84	6	is	be	AUX
faba-285	84	7	modest	modest	ADJ
faba-285	84	8	,	,	PUNCT
faba-285	84	9	a	a	DET
faba-285	84	10	common	common	ADJ
faba-285	84	11	challenge	challenge	NOUN
faba-285	84	12	in	in	ADP
faba-285	84	13	surveys	survey	NOUN
faba-285	84	14	of	of	ADP
faba-285	84	15	elite	elite	ADJ
faba-285	84	16	professionals	professional	NOUN
faba-285	84	17	,	,	PUNCT
faba-285	84	18	and	and	CCONJ
faba-285	84	19	the	the	DET
faba-285	84	20	single	single	ADJ
faba-285	84	21	-	-	PUNCT
faba-285	84	22	country	country	NOUN
faba-285	84	23	focus	focus	NOUN
faba-285	84	24	are	be	AUX
faba-285	84	25	limitations	limitation	NOUN
faba-285	84	26	that	that	PRON
faba-285	84	27	will	will	AUX
faba-285	84	28	be	be	AUX
faba-285	84	29	discussed	discuss	VERB
faba-285	84	30	further	far	ADV
faba-285	84	31	in	in	ADP
faba-285	84	32	section	section	NOUN
faba-285	84	33	5.2	5.2	NUM
faba-285	84	34	.	.	PUNCT
faba-285	85	1	however	however	ADV
faba-285	85	2	,	,	PUNCT
faba-285	85	3	the	the	DET
faba-285	85	4	final	final	ADJ
faba-285	85	5	sample	sample	NOUN
faba-285	85	6	size	size	NOUN
faba-285	85	7	provides	provide	VERB
faba-285	85	8	sufficient	sufficient	ADJ
faba-285	85	9	statistical	statistical	ADJ
faba-285	85	10	power	power	NOUN
faba-285	85	11	for	for	ADP
faba-285	85	12	the	the	DET
faba-285	85	13	analysis	analysis	NOUN
faba-285	85	14	.	.	PUNCT
faba-285	86	1	the	the	DET
faba-285	86	2	demographic	demographic	ADJ
faba-285	86	3	profile	profile	NOUN
faba-285	86	4	of	of	ADP
faba-285	86	5	the	the	DET
faba-285	86	6	sample	sample	NOUN
faba-285	86	7	is	be	AUX
faba-285	86	8	detailed	detail	VERB
faba-285	86	9	in	in	ADP
faba-285	86	10	table	table	NOUN
faba-285	86	11	1	1	NUM
faba-285	86	12	.	.	PUNCT
faba-285	86	13	statutory	statutory	ADJ
faba-285	86	14	auditors	auditor	NOUN
faba-285	86	15	constitute	constitute	VERB
faba-285	86	16	the	the	DET
faba-285	86	17	largest	large	ADJ
faba-285	86	18	group	group	NOUN
faba-285	86	19	(	(	PUNCT
faba-285	86	20	61.6	61.6	NUM
faba-285	86	21	%	%	NOUN
faba-285	86	22	)	)	PUNCT
faba-285	86	23	,	,	PUNCT
faba-285	86	24	complemented	complement	VERB
faba-285	86	25	by	by	ADP
faba-285	86	26	accounting	accounting	NOUN
faba-285	86	27	experts	expert	NOUN
faba-285	86	28	(	(	PUNCT
faba-285	86	29	15.1	15.1	NUM
faba-285	86	30	%	%	NOUN
faba-285	86	31	)	)	PUNCT
faba-285	86	32	and	and	CCONJ
faba-285	86	33	practicing	practice	VERB
faba-285	86	34	academics	academic	NOUN
faba-285	86	35	(	(	PUNCT
faba-285	86	36	23.4	23.4	NUM
faba-285	86	37	%	%	NOUN
faba-285	86	38	)	)	PUNCT
faba-285	86	39	.	.	PUNCT
faba-285	87	1	the	the	DET
faba-285	87	2	high	high	ADJ
faba-285	87	3	levels	level	NOUN
faba-285	87	4	of	of	ADP
faba-285	87	5	experience	experience	NOUN
faba-285	87	6	(	(	PUNCT
faba-285	87	7	58.6	58.6	NUM
faba-285	87	8	%	%	NOUN
faba-285	87	9	with	with	ADP
faba-285	87	10	over	over	ADP
faba-285	87	11	11	11	NUM
faba-285	87	12	years	year	NOUN
faba-285	87	13	)	)	PUNCT
faba-285	87	14	and	and	CCONJ
faba-285	87	15	education	education	NOUN
faba-285	87	16	lend	lend	VERB
faba-285	87	17	significant	significant	ADJ
faba-285	87	18	credibility	credibility	NOUN
faba-285	87	19	to	to	ADP
faba-285	87	20	the	the	DET
faba-285	87	21	findings	finding	NOUN
faba-285	87	22	.	.	PUNCT
faba-285	88	1	this	this	DET
faba-285	88	2	table	table	NOUN
faba-285	88	3	summarizes	summarize	VERB
faba-285	88	4	the	the	DET
faba-285	88	5	key	key	ADJ
faba-285	88	6	characteristics	characteristic	NOUN
faba-285	88	7	of	of	ADP
faba-285	88	8	the	the	DET
faba-285	88	9	study	study	NOUN
faba-285	88	10	sample	sample	NOUN
faba-285	88	11	.	.	PUNCT
faba-285	89	1	table	table	NOUN
faba-285	89	2	1	1	NUM
faba-285	89	3	.	.	PUNCT
faba-285	90	1	demographic	demographic	ADJ
faba-285	90	2	profile	profile	NOUN
faba-285	90	3	of	of	ADP
faba-285	90	4	respondents	respondent	NOUN
faba-285	90	5	(	(	PUNCT
faba-285	90	6	n=398	n=398	NOUN
faba-285	90	7	)	)	PUNCT
faba-285	90	8	characteristic	characteristic	ADJ
faba-285	90	9	category	category	NOUN
faba-285	90	10	frequency	frequency	NOUN
faba-285	90	11	(	(	PUNCT
faba-285	90	12	n	n	CCONJ
faba-285	90	13	)	)	PUNCT
faba-285	90	14	percentage	percentage	NOUN
faba-285	90	15	(	(	PUNCT
faba-285	90	16	%	%	NOUN
faba-285	90	17	)	)	PUNCT
faba-285	90	18	profession	profession	NOUN
faba-285	90	19	statutory	statutory	ADJ
faba-285	90	20	auditor	auditor	NOUN
faba-285	90	21	245	245	NUM
faba-285	90	22	61.6	61.6	NUM
faba-285	90	23	accounting	accounting	NOUN
faba-285	90	24	expert	expert	NOUN
faba-285	90	25	60	60	NUM
faba-285	90	26	15.1	15.1	NUM
faba-285	90	27	practicing	practice	VERB
faba-285	90	28	academics	academic	NOUN
faba-285	90	29	93	93	NUM
faba-285	90	30	23.4	23.4	NUM
faba-285	90	31	years	year	NOUN
faba-285	90	32	of	of	ADP
faba-285	90	33	experience	experience	NOUN
faba-285	90	34	<	<	X
faba-285	90	35	5	5	NUM
faba-285	90	36	years	year	NOUN
faba-285	90	37	67	67	NUM
faba-285	90	38	16.8	16.8	NUM
faba-285	90	39	5	5	NUM
faba-285	90	40	10	10	NUM
faba-285	90	41	years	year	NOUN
faba-285	90	42	98	98	NUM
faba-285	90	43	24.6	24.6	NUM
faba-285	90	44	11	11	NUM
faba-285	90	45	15	15	NUM
faba-285	90	46	years	year	NOUN
faba-285	90	47	109	109	NUM
faba-285	90	48	27.4	27.4	NUM
faba-285	90	49	>	>	SYM
faba-285	90	50	15	15	NUM
faba-285	90	51	years	year	NOUN
faba-285	90	52	124	124	NUM
faba-285	90	53	31.2	31.2	NUM
faba-285	90	54	highest	high	ADJ
faba-285	90	55	education	education	NOUN
faba-285	90	56	level	level	NOUN
faba-285	90	57	bachelor	bachelor	NOUN
faba-285	90	58	's	's	PART
faba-285	90	59	degree	degree	NOUN
faba-285	90	60	159	159	NUM
faba-285	90	61	39.9	39.9	NUM
faba-285	90	62	master	master	NOUN
faba-285	90	63	's	's	PART
faba-285	90	64	degree	degree	NOUN
faba-285	90	65	(	(	PUNCT
faba-285	90	66	master	master	NOUN
faba-285	90	67	&	&	CCONJ
faba-285	90	68	magister	magister	PROPN
faba-285	90	69	)	)	PUNCT
faba-285	90	70	131	131	NUM
faba-285	90	71	32.9	32.9	NUM
faba-285	90	72	phd	phd	NOUN
faba-285	90	73	97	97	NUM
faba-285	90	74	24.4	24.4	NUM
faba-285	90	75	other	other	ADJ
faba-285	90	76	11	11	NUM
faba-285	90	77	2.8	2.8	NUM
faba-285	90	78	source	source	NOUN
faba-285	90	79	:	:	PUNCT
faba-285	90	80	author	author	NOUN
faba-285	90	81	's	's	PART
faba-285	90	82	own	own	ADJ
faba-285	90	83	elaboration	elaboration	NOUN
faba-285	90	84	from	from	ADP
faba-285	90	85	survey	survey	NOUN
faba-285	90	86	data	datum	NOUN
faba-285	90	87	.	.	PUNCT
faba-285	91	1	measures	measure	NOUN
faba-285	91	2	and	and	CCONJ
faba-285	91	3	instrumentation	instrumentation	NOUN
faba-285	91	4	the	the	DET
faba-285	91	5	survey	survey	NOUN
faba-285	91	6	instrument	instrument	NOUN
faba-285	91	7	was	be	AUX
faba-285	91	8	developed	develop	VERB
faba-285	91	9	using	use	VERB
faba-285	91	10	multi	multi	ADJ
faba-285	91	11	-	-	ADJ
faba-285	91	12	item	item	ADJ
faba-285	91	13	scales	scale	NOUN
faba-285	91	14	measured	measure	VERB
faba-285	91	15	on	on	ADP
faba-285	91	16	a	a	DET
faba-285	91	17	5	5	NUM
faba-285	91	18	-	-	PUNCT
faba-285	91	19	point	point	NOUN
faba-285	91	20	likert	likert	ADJ
faba-285	91	21	scale	scale	NOUN
faba-285	91	22	,	,	PUNCT
faba-285	91	23	with	with	ADP
faba-285	91	24	items	item	NOUN
faba-285	91	25	grounded	ground	VERB
faba-285	91	26	in	in	ADP
faba-285	91	27	established	establish	VERB
faba-285	91	28	literature	literature	NOUN
faba-285	91	29	to	to	PART
faba-285	91	30	ensure	ensure	VERB
faba-285	91	31	content	content	NOUN
faba-285	91	32	validity	validity	NOUN
faba-285	91	33	.	.	PUNCT
faba-285	92	1			X
faba-285	92	2	independent	independent	ADJ
faba-285	92	3	variable	variable	ADJ
faba-285	92	4	1	1	NUM
faba-285	92	5	(	(	PUNCT
faba-285	92	6	x1	x1	PROPN
faba-285	92	7	):	):	PUNCT
faba-285	92	8	the	the	DET
faba-285	92	9	5	5	NUM
faba-285	92	10	-	-	PUNCT
faba-285	92	11	item	item	NOUN
faba-285	92	12	scale	scale	NOUN
faba-285	92	13	for	for	ADP
faba-285	92	14	verificational	verificational	ADJ
faba-285	92	15	evidence	evidence	NOUN
faba-285	92	16	standards	standard	NOUN
faba-285	92	17	was	be	AUX
faba-285	92	18	adapted	adapt	VERB
faba-285	92	19	from	from	ADP
faba-285	92	20	foundational	foundational	ADJ
faba-285	92	21	concepts	concept	NOUN
faba-285	92	22	in	in	ADP
faba-285	92	23	practitioner	practitioner	NOUN
faba-285	92	24	guides	guide	NOUN
faba-285	92	25	such	such	ADJ
faba-285	92	26	as	as	ADP
faba-285	92	27	lessambo	lessambo	NOUN
faba-285	92	28	(	(	PUNCT
faba-285	92	29	2018	2018	NUM
faba-285	92	30	)	)	PUNCT
faba-285	92	31	and	and	CCONJ
faba-285	92	32	flood	flood	NOUN
faba-285	92	33	(	(	PUNCT
faba-285	92	34	2023	2023	NUM
faba-285	92	35	)	)	PUNCT
faba-285	92	36	to	to	PART
faba-285	92	37	capture	capture	VERB
faba-285	92	38	the	the	DET
faba-285	92	39	core	core	ADJ
faba-285	92	40	procedural	procedural	ADJ
faba-285	92	41	requirements	requirement	NOUN
faba-285	92	42	of	of	ADP
faba-285	92	43	isa	isa	PROPN
faba-285	92	44	501	501	NUM
faba-285	92	45	and	and	CCONJ
faba-285	92	46	isa	isa	VERB
faba-285	92	47	530	530	NUM
faba-285	92	48	.	.	PUNCT
faba-285	93	1			X
faba-285	93	2	independent	independent	ADJ
faba-285	93	3	variable	variable	ADJ
faba-285	93	4	2	2	NUM
faba-285	93	5	(	(	PUNCT
faba-285	93	6	x2	x2	PROPN
faba-285	93	7	):	):	PUNCT
faba-285	93	8	the	the	DET
faba-285	93	9	5	5	NUM
faba-285	93	10	-	-	PUNCT
faba-285	93	11	item	item	NOUN
faba-285	93	12	scale	scale	NOUN
faba-285	93	13	for	for	ADP
faba-285	93	14	evaluative	evaluative	ADJ
faba-285	93	15	evidence	evidence	NOUN
faba-285	93	16	standards	standard	NOUN
faba-285	93	17	was	be	AUX
faba-285	93	18	adapted	adapt	VERB
faba-285	93	19	from	from	ADP
faba-285	93	20	influential	influential	ADJ
faba-285	93	21	frameworks	framework	NOUN
faba-285	93	22	on	on	ADP
faba-285	93	23	auditor	auditor	NOUN
faba-285	93	24	judgment	judgment	NOUN
faba-285	93	25	,	,	PUNCT
faba-285	93	26	drawing	draw	VERB
faba-285	93	27	on	on	ADP
faba-285	93	28	seminal	seminal	ADJ
faba-285	93	29	research	research	NOUN
faba-285	93	30	by	by	ADP
faba-285	93	31	griffith	griffith	PROPN
faba-285	93	32	et	et	PROPN
faba-285	93	33	al	al	PROPN
faba-285	93	34	.	.	PROPN
faba-285	94	1	(	(	PUNCT
faba-285	94	2	2015	2015	NUM
faba-285	94	3	)	)	PUNCT
faba-285	94	4	and	and	CCONJ
faba-285	94	5	validated	validate	VERB
faba-285	94	6	scales	scale	NOUN
faba-285	94	7	like	like	ADP
faba-285	94	8	the	the	DET
faba-285	94	9	hurtt	hurtt	NOUN
faba-285	94	10	(	(	PUNCT
faba-285	94	11	2010	2010	NUM
faba-285	94	12	)	)	PUNCT
faba-285	94	13	skepticism	skepticism	NOUN
faba-285	94	14	scale	scale	NOUN
faba-285	94	15	,	,	PUNCT
faba-285	94	16	to	to	PART
faba-285	94	17	measure	measure	VERB
faba-285	94	18	the	the	DET
faba-285	94	19	application	application	NOUN
faba-285	94	20	of	of	ADP
faba-285	94	21	judgment	judgment	NOUN
faba-285	94	22	required	require	VERB
faba-285	94	23	by	by	ADP
faba-285	94	24	isa	isa	PROPN
faba-285	94	25	520	520	NUM
faba-285	94	26	and	and	CCONJ
faba-285	94	27	isa	isa	PROPN
faba-285	94	28	540	540	NUM
faba-285	94	29	.	.	PUNCT
faba-285	95	1	dependent	dependent	ADJ
faba-285	95	2	variable	variable	NOUN
faba-285	95	3	(	(	PUNCT
faba-285	95	4	y	y	NOUN
faba-285	95	5	):	):	PUNCT
faba-285	95	6	the	the	DET
faba-285	95	7	16	16	NUM
faba-285	95	8	-	-	PUNCT
faba-285	95	9	item	item	NOUN
faba-285	95	10	scale	scale	NOUN
faba-285	95	11	for	for	ADP
faba-285	95	12	audit	audit	NOUN
faba-285	95	13	report	report	NOUN
faba-285	95	14	quality	quality	NOUN
faba-285	95	15	was	be	AUX
faba-285	95	16	developed	develop	VERB
faba-285	95	17	to	to	PART
faba-285	95	18	reflect	reflect	VERB
faba-285	95	19	the	the	DET
faba-285	95	20	key	key	ADJ
faba-285	95	21	attributes	attribute	NOUN
faba-285	95	22	of	of	ADP
faba-285	95	23	a	a	DET
faba-285	95	24	high	high	ADJ
faba-285	95	25	-	-	PUNCT
faba-285	95	26	quality	quality	NOUN
faba-285	95	27	audit	audit	NOUN
faba-285	95	28	,	,	PUNCT
faba-285	95	29	drawing	draw	VERB
faba-285	95	30	on	on	ADP
faba-285	95	31	both	both	CCONJ
faba-285	95	32	the	the	DET
faba-285	95	33	iaasb	iaasb	NOUN
faba-285	95	34	(	(	PUNCT
faba-285	95	35	2021	2021	NUM
faba-285	95	36	)	)	PUNCT
faba-285	95	37	quality	quality	NOUN
faba-285	95	38	management	management	NOUN
faba-285	95	39	framework	framework	NOUN
faba-285	95	40	and	and	CCONJ
faba-285	95	41	established	establish	VERB
faba-285	95	42	academic	academic	ADJ
faba-285	95	43	proxies	proxy	NOUN
faba-285	95	44	discussed	discuss	VERB
faba-285	95	45	in	in	ADP
faba-285	95	46	research	research	NOUN
faba-285	95	47	by	by	ADP
faba-285	95	48	francis	francis	PROPN
faba-285	95	49	(	(	PUNCT
faba-285	95	50	2011	2011	NUM
faba-285	95	51	)	)	PUNCT
faba-285	95	52	and	and	CCONJ
faba-285	95	53	knechel	knechel	PROPN
faba-285	95	54	et	et	PROPN
faba-285	95	55	al	al	PROPN
faba-285	95	56	.	.	PROPN
faba-285	96	1	(	(	PUNCT
faba-285	96	2	2013	2013	NUM
faba-285	96	3	)	)	PUNCT
faba-285	96	4	.	.	PUNCT
faba-285	97	1	the	the	DET
faba-285	97	2	instrument	instrument	NOUN
faba-285	97	3	's	's	PART
faba-285	97	4	overall	overall	ADJ
faba-285	97	5	internal	internal	ADJ
faba-285	97	6	consistency	consistency	NOUN
faba-285	97	7	was	be	AUX
faba-285	97	8	high	high	ADJ
faba-285	97	9	(	(	PUNCT
faba-285	97	10	cronbach	cronbach	VERB
faba-285	97	11	's	's	PART
faba-285	97	12	alpha	alpha	NOUN
faba-285	97	13	of	of	ADP
faba-285	97	14	0.864	0.864	NUM
faba-285	97	15	)	)	PUNCT
faba-285	97	16	.	.	PUNCT
faba-285	98	1	the	the	DET
faba-285	98	2	full	full	ADJ
faba-285	98	3	survey	survey	NOUN
faba-285	98	4	instrument	instrument	NOUN
faba-285	98	5	is	be	AUX
faba-285	98	6	provided	provide	VERB
faba-285	98	7	in	in	ADP
faba-285	98	8	appendix	appendix	NOUN
faba-285	98	9	a	a	PRON
faba-285	98	10	to	to	PART
faba-285	98	11	ensure	ensure	VERB
faba-285	98	12	transparency	transparency	NOUN
faba-285	98	13	and	and	CCONJ
faba-285	98	14	facilitate	facilitate	NOUN
faba-285	98	15	replicability	replicability	NOUN
faba-285	98	16	.	.	PUNCT
faba-285	99	1	analytical	analytical	ADJ
faba-285	99	2	strategy	strategy	NOUN
faba-285	99	3	the	the	DET
faba-285	99	4	collected	collect	VERB
faba-285	99	5	data	datum	NOUN
faba-285	99	6	were	be	AUX
faba-285	99	7	analyzed	analyze	VERB
faba-285	99	8	using	use	VERB
faba-285	99	9	spss	spss	PROPN
faba-285	99	10	version	version	NOUN
faba-285	99	11	28	28	NUM
faba-285	99	12	.	.	PUNCT
faba-285	100	1	the	the	DET
faba-285	100	2	analysis	analysis	NOUN
faba-285	100	3	proceeded	proceed	VERB
faba-285	100	4	in	in	ADP
faba-285	100	5	three	three	NUM
faba-285	100	6	stages	stage	NOUN
faba-285	100	7	:	:	PUNCT
faba-285	100	8	descriptive	descriptive	ADJ
faba-285	100	9	analysis	analysis	NOUN
faba-285	100	10	,	,	PUNCT
faba-285	100	11	bivariate	bivariate	ADJ
faba-285	100	12	correlation	correlation	NOUN
faba-285	100	13	analysis	analysis	NOUN
faba-285	100	14	using	use	VERB
faba-285	100	15	pearson	pearson	PROPN
faba-285	100	16	's	's	PART
faba-285	100	17	correlation	correlation	NOUN
faba-285	100	18	coefficient	coefficient	NOUN
faba-285	100	19	,	,	PUNCT
faba-285	100	20	and	and	CCONJ
faba-285	100	21	multiple	multiple	ADJ
faba-285	100	22	linear	linear	ADJ
faba-285	100	23	regression	regression	NOUN
faba-285	100	24	.	.	PUNCT
faba-285	101	1	the	the	DET
faba-285	101	2	model	model	NOUN
faba-285	101	3	is	be	AUX
faba-285	101	4	specified	specify	VERB
faba-285	101	5	as	as	ADP
faba-285	101	6	:	:	PUNCT
faba-285	101	7	y	y	PROPN
faba-285	101	8	=	=	SYM
faba-285	101	9	β₀	β₀	PROPN
faba-285	101	10	+	+	CCONJ
faba-285	101	11	β₁(x1	β₁(x1	PROPN
faba-285	101	12	)	)	PUNCT
faba-285	101	13	+	+	SYM
faba-285	101	14	β₂(x2	β₂(x2	NOUN
faba-285	101	15	)	)	PUNCT
faba-285	101	16	+	+	CCONJ
faba-285	101	17	ε	ε	PROPN
faba-285	101	18	(	(	PUNCT
faba-285	101	19	1	1	NUM
faba-285	101	20	)	)	PUNCT
faba-285	101	21	a.	a.	NOUN
faba-285	101	22	midoune	midoune	NOUN
faba-285	101	23	and	and	CCONJ
faba-285	101	24	k.	k.	PROPN
faba-285	101	25	serdani/	serdani/	NUM
faba-285	101	26	finance	finance	NOUN
faba-285	101	27	,	,	PUNCT
faba-285	101	28	accounting	accounting	NOUN
faba-285	101	29	and	and	CCONJ
faba-285	101	30	business	business	NOUN
faba-285	101	31	analysis	analysis	NOUN
faba-285	101	32	,	,	PUNCT
faba-285	101	33	volume	volume	NOUN
faba-285	101	34	7	7	NUM
faba-285	101	35	,	,	PUNCT
faba-285	101	36	issue	issue	NOUN
faba-285	101	37	2	2	NUM
faba-285	101	38	,	,	PUNCT
faba-285	101	39	2025	2025	NUM
faba-285	101	40	298	298	NUM
faba-285	101	41	where	where	SCONJ
faba-285	101	42	y	y	PROPN
faba-285	101	43	is	be	AUX
faba-285	101	44	perceived	perceive	VERB
faba-285	101	45	audit	audit	NOUN
faba-285	101	46	report	report	NOUN
faba-285	101	47	quality	quality	NOUN
faba-285	101	48	,	,	PUNCT
faba-285	101	49	x1	x1	PROPN
faba-285	101	50	is	be	AUX
faba-285	101	51	verificational	verificational	ADJ
faba-285	101	52	compliance	compliance	NOUN
faba-285	101	53	,	,	PUNCT
faba-285	101	54	x2	x2	PROPN
faba-285	101	55	is	be	AUX
faba-285	101	56	evaluative	evaluative	ADJ
faba-285	101	57	compliance	compliance	NOUN
faba-285	101	58	,	,	PUNCT
faba-285	101	59	and	and	CCONJ
faba-285	101	60	ε	ε	PROPN
faba-285	101	61	is	be	AUX
faba-285	101	62	the	the	DET
faba-285	101	63	error	error	NOUN
faba-285	101	64	term	term	NOUN
faba-285	101	65	.	.	PUNCT
faba-285	102	1	result	result	NOUN
faba-285	102	2	and	and	CCONJ
faba-285	102	3	discussion	discussion	NOUN
faba-285	102	4	result	result	VERB
faba-285	102	5	this	this	DET
faba-285	102	6	section	section	NOUN
faba-285	102	7	presents	present	VERB
faba-285	102	8	and	and	CCONJ
faba-285	102	9	discusses	discuss	VERB
faba-285	102	10	the	the	DET
faba-285	102	11	results	result	NOUN
faba-285	102	12	of	of	ADP
faba-285	102	13	the	the	DET
faba-285	102	14	data	datum	NOUN
faba-285	102	15	analysis	analysis	NOUN
faba-285	102	16	.	.	PUNCT
faba-285	103	1	descriptive	descriptive	ADJ
faba-285	103	2	statistics	statistic	NOUN
faba-285	103	3	for	for	ADP
faba-285	103	4	the	the	DET
faba-285	103	5	key	key	ADJ
faba-285	103	6	variables	variable	NOUN
faba-285	103	7	are	be	AUX
faba-285	103	8	presented	present	VERB
faba-285	103	9	in	in	ADP
faba-285	103	10	table	table	NOUN
faba-285	103	11	2	2	NUM
faba-285	103	12	.	.	PUNCT
faba-285	104	1	all	all	DET
faba-285	104	2	three	three	NUM
faba-285	104	3	constructs	construct	NOUN
faba-285	104	4	scored	score	VERB
faba-285	104	5	high	high	ADJ
faba-285	104	6	means	mean	NOUN
faba-285	104	7	(	(	PUNCT
faba-285	104	8	all	all	PRON
faba-285	104	9	>	>	SYM
faba-285	104	10	4.0	4.0	NUM
faba-285	104	11	on	on	ADP
faba-285	104	12	a	a	DET
faba-285	104	13	5	5	NUM
faba-285	104	14	-	-	PUNCT
faba-285	104	15	point	point	NOUN
faba-285	104	16	scale	scale	NOUN
faba-285	104	17	)	)	PUNCT
faba-285	104	18	,	,	PUNCT
faba-285	104	19	suggesting	suggest	VERB
faba-285	104	20	strong	strong	ADJ
faba-285	104	21	agreement	agreement	NOUN
faba-285	104	22	among	among	ADP
faba-285	104	23	respondents	respondent	NOUN
faba-285	104	24	regarding	regard	VERB
faba-285	104	25	the	the	DET
faba-285	104	26	importance	importance	NOUN
faba-285	104	27	of	of	ADP
faba-285	104	28	these	these	DET
faba-285	104	29	dimensions	dimension	NOUN
faba-285	104	30	for	for	ADP
faba-285	104	31	audit	audit	NOUN
faba-285	104	32	quality	quality	NOUN
faba-285	104	33	.	.	PUNCT
faba-285	105	1	the	the	DET
faba-285	105	2	standard	standard	ADJ
faba-285	105	3	deviations	deviation	NOUN
faba-285	105	4	are	be	AUX
faba-285	105	5	relatively	relatively	ADV
faba-285	105	6	small	small	ADJ
faba-285	105	7	,	,	PUNCT
faba-285	105	8	indicating	indicate	VERB
faba-285	105	9	a	a	DET
faba-285	105	10	strong	strong	ADJ
faba-285	105	11	degree	degree	NOUN
faba-285	105	12	of	of	ADP
faba-285	105	13	consensus	consensus	NOUN
faba-285	105	14	.	.	PUNCT
faba-285	106	1	table	table	NOUN
faba-285	106	2	2	2	NUM
faba-285	106	3	.	.	PUNCT
faba-285	106	4	descriptive	descriptive	ADJ
faba-285	106	5	statistics	statistic	NOUN
faba-285	106	6	variable	variable	NOUN
faba-285	106	7	n	n	PRON
faba-285	106	8	mean	mean	VERB
faba-285	106	9	std	std	X
faba-285	106	10	.	.	PUNCT
faba-285	107	1	deviation	deviation	NOUN
faba-285	107	2	verificational	verificational	ADJ
faba-285	107	3	compliance	compliance	NOUN
faba-285	107	4	(	(	PUNCT
faba-285	107	5	x1	x1	PROPN
faba-285	107	6	)	)	PUNCT
faba-285	107	7	398	398	NUM
faba-285	107	8	4.0985	4.0985	NUM
faba-285	107	9	0.46732	0.46732	NUM
faba-285	107	10	evaluative	evaluative	ADJ
faba-285	107	11	compliance	compliance	NOUN
faba-285	107	12	(	(	PUNCT
faba-285	107	13	x2	x2	PROPN
faba-285	107	14	)	)	PUNCT
faba-285	107	15	398	398	NUM
faba-285	107	16	4.1181	4.1181	NUM
faba-285	107	17	0.46718	0.46718	NUM
faba-285	107	18	audit	audit	NOUN
faba-285	107	19	report	report	NOUN
faba-285	107	20	quality	quality	NOUN
faba-285	107	21	(	(	PUNCT
faba-285	107	22	y	y	NOUN
faba-285	107	23	)	)	PUNCT
faba-285	107	24	398	398	NUM
faba-285	107	25	4.2282	4.2282	NUM
faba-285	107	26	0.40408	0.40408	NUM
faba-285	107	27	source	source	NOUN
faba-285	107	28	:	:	PUNCT
faba-285	107	29	author	author	NOUN
faba-285	107	30	's	's	PART
faba-285	107	31	own	own	ADJ
faba-285	107	32	elaboration	elaboration	NOUN
faba-285	107	33	from	from	ADP
faba-285	107	34	survey	survey	NOUN
faba-285	107	35	data	datum	NOUN
faba-285	107	36	.	.	PUNCT
faba-285	108	1	the	the	DET
faba-285	108	2	pearson	pearson	PROPN
faba-285	108	3	correlation	correlation	NOUN
faba-285	108	4	matrix	matrix	NOUN
faba-285	108	5	is	be	AUX
faba-285	108	6	presented	present	VERB
faba-285	108	7	in	in	ADP
faba-285	108	8	table	table	NOUN
faba-285	108	9	3	3	NUM
faba-285	108	10	.	.	PUNCT
faba-285	108	11	as	as	SCONJ
faba-285	108	12	hypothesized	hypothesize	VERB
faba-285	108	13	,	,	PUNCT
faba-285	108	14	both	both	DET
faba-285	108	15	verificational	verificational	ADJ
faba-285	108	16	compliance	compliance	NOUN
faba-285	108	17	(	(	PUNCT
faba-285	108	18	x1	x1	PROPN
faba-285	108	19	)	)	PUNCT
faba-285	108	20	and	and	CCONJ
faba-285	108	21	evaluative	evaluative	ADJ
faba-285	108	22	compliance	compliance	NOUN
faba-285	108	23	(	(	PUNCT
faba-285	108	24	x2	x2	PROPN
faba-285	108	25	)	)	PUNCT
faba-285	108	26	are	be	AUX
faba-285	108	27	positively	positively	ADV
faba-285	108	28	and	and	CCONJ
faba-285	108	29	significantly	significantly	ADV
faba-285	108	30	correlated	correlate	VERB
faba-285	108	31	with	with	ADP
faba-285	108	32	audit	audit	NOUN
faba-285	108	33	report	report	NOUN
faba-285	108	34	quality	quality	NOUN
faba-285	108	35	(	(	PUNCT
faba-285	108	36	y	y	NOUN
faba-285	108	37	)	)	PUNCT
faba-285	108	38	.	.	PUNCT
faba-285	109	1	the	the	DET
faba-285	109	2	correlation	correlation	NOUN
faba-285	109	3	between	between	ADP
faba-285	109	4	evaluative	evaluative	ADJ
faba-285	109	5	compliance	compliance	NOUN
faba-285	109	6	and	and	CCONJ
faba-285	109	7	audit	audit	NOUN
faba-285	109	8	quality	quality	NOUN
faba-285	109	9	(	(	PUNCT
faba-285	109	10	r	r	NOUN
faba-285	109	11	=	=	SYM
faba-285	109	12	0.518	0.518	NUM
faba-285	109	13	,	,	PUNCT
faba-285	109	14	p	p	X
faba-285	109	15	<	<	X
faba-285	109	16	0.01	0.01	NUM
faba-285	109	17	)	)	PUNCT
faba-285	109	18	is	be	AUX
faba-285	109	19	notably	notably	ADV
faba-285	109	20	stronger	strong	ADJ
faba-285	109	21	than	than	ADP
faba-285	109	22	the	the	DET
faba-285	109	23	correlation	correlation	NOUN
faba-285	109	24	for	for	ADP
faba-285	109	25	verificational	verificational	ADJ
faba-285	109	26	compliance	compliance	NOUN
faba-285	109	27	(	(	PUNCT
faba-285	109	28	r	r	NOUN
faba-285	109	29	=	=	NOUN
faba-285	109	30	0.441	0.441	NUM
faba-285	109	31	,	,	PUNCT
faba-285	109	32	p	p	X
faba-285	109	33	<	<	X
faba-285	109	34	0.01	0.01	NUM
faba-285	109	35	)	)	PUNCT
faba-285	109	36	,	,	PUNCT
faba-285	109	37	providing	provide	VERB
faba-285	109	38	strong	strong	ADJ
faba-285	109	39	preliminary	preliminary	ADJ
faba-285	109	40	support	support	NOUN
faba-285	109	41	for	for	ADP
faba-285	109	42	all	all	DET
faba-285	109	43	three	three	NUM
faba-285	109	44	hypotheses	hypothesis	NOUN
faba-285	109	45	.	.	PUNCT
faba-285	110	1	table	table	NOUN
faba-285	110	2	3	3	NUM
faba-285	110	3	.	.	PUNCT
faba-285	110	4	pearson	pearson	PROPN
faba-285	110	5	correlation	correlation	NOUN
faba-285	110	6	matrix	matrix	NOUN
faba-285	110	7	variable	variable	NOUN
faba-285	110	8	verificational	verificational	ADJ
faba-285	110	9	(	(	PUNCT
faba-285	110	10	x1	x1	PROPN
faba-285	110	11	)	)	PUNCT
faba-285	110	12	evaluative	evaluative	ADJ
faba-285	110	13	(	(	PUNCT
faba-285	110	14	x2	x2	ADJ
faba-285	110	15	)	)	PUNCT
faba-285	110	16	audit	audit	NOUN
faba-285	110	17	report	report	NOUN
faba-285	110	18	quality	quality	NOUN
faba-285	110	19	(	(	PUNCT
faba-285	110	20	y	y	NOUN
faba-285	110	21	)	)	PUNCT
faba-285	110	22	0.441	0.441	NUM
faba-285	110	23	*	*	PUNCT
faba-285	110	24	*	*	NOUN
faba-285	110	25	0.518	0.518	NUM
faba-285	110	26	*	*	NOUN
faba-285	110	27	*	*	NOUN
faba-285	110	28	source	source	NOUN
faba-285	110	29	:	:	PUNCT
faba-285	110	30	author	author	NOUN
faba-285	110	31	's	's	PART
faba-285	110	32	own	own	ADJ
faba-285	110	33	elaboration	elaboration	NOUN
faba-285	110	34	from	from	ADP
faba-285	110	35	survey	survey	NOUN
faba-285	110	36	data	datum	NOUN
faba-285	110	37	.	.	PUNCT
faba-285	111	1	a	a	DET
faba-285	111	2	multiple	multiple	ADJ
faba-285	111	3	linear	linear	ADJ
faba-285	111	4	regression	regression	NOUN
faba-285	111	5	was	be	AUX
faba-285	111	6	conducted	conduct	VERB
faba-285	111	7	to	to	PART
faba-285	111	8	test	test	VERB
faba-285	111	9	the	the	DET
faba-285	111	10	unique	unique	ADJ
faba-285	111	11	predictive	predictive	ADJ
faba-285	111	12	power	power	NOUN
faba-285	111	13	of	of	ADP
faba-285	111	14	each	each	DET
faba-285	111	15	evidence	evidence	NOUN
faba-285	111	16	dimension	dimension	NOUN
faba-285	111	17	.	.	PUNCT
faba-285	112	1	the	the	DET
faba-285	112	2	overall	overall	ADJ
faba-285	112	3	model	model	NOUN
faba-285	112	4	was	be	AUX
faba-285	112	5	statistically	statistically	ADV
faba-285	112	6	significant	significant	ADJ
faba-285	112	7	(	(	PUNCT
faba-285	112	8	f	f	X
faba-285	112	9	(	(	PUNCT
faba-285	112	10	2	2	NUM
faba-285	112	11	,	,	PUNCT
faba-285	112	12	395	395	NUM
faba-285	112	13	)	)	PUNCT
faba-285	112	14	=	=	SYM
faba-285	112	15	84.247	84.247	NUM
faba-285	112	16	,	,	PUNCT
faba-285	112	17	p	p	X
faba-285	112	18	<	<	X
faba-285	112	19	0.001	0.001	NUM
faba-285	112	20	)	)	PUNCT
faba-285	112	21	,	,	PUNCT
faba-285	112	22	indicating	indicate	VERB
faba-285	112	23	that	that	SCONJ
faba-285	112	24	the	the	DET
faba-285	112	25	framework	framework	NOUN
faba-285	112	26	as	as	ADP
faba-285	112	27	a	a	DET
faba-285	112	28	whole	whole	NOUN
faba-285	112	29	is	be	AUX
faba-285	112	30	a	a	DET
faba-285	112	31	strong	strong	ADJ
faba-285	112	32	predictor	predictor	NOUN
faba-285	112	33	of	of	ADP
faba-285	112	34	audit	audit	NOUN
faba-285	112	35	report	report	NOUN
faba-285	112	36	quality	quality	NOUN
faba-285	112	37	.	.	PUNCT
faba-285	113	1	the	the	DET
faba-285	113	2	model	model	NOUN
faba-285	113	3	summary	summary	NOUN
faba-285	113	4	in	in	ADP
faba-285	113	5	table	table	NOUN
faba-285	113	6	4	4	NUM
faba-285	113	7	shows	show	VERB
faba-285	113	8	an	an	DET
faba-285	113	9	r	r	NOUN
faba-285	113	10	square	square	ADJ
faba-285	113	11	value	value	NOUN
faba-285	113	12	of	of	ADP
faba-285	113	13	0.299	0.299	NUM
faba-285	113	14	,	,	PUNCT
faba-285	113	15	meaning	mean	VERB
faba-285	113	16	that	that	SCONJ
faba-285	113	17	our	our	PRON
faba-285	113	18	two	two	NUM
faba-285	113	19	independent	independent	ADJ
faba-285	113	20	variables	variable	NOUN
faba-285	113	21	collectively	collectively	ADV
faba-285	113	22	explain	explain	VERB
faba-285	113	23	29.9	29.9	NUM
faba-285	113	24	%	%	NOUN
faba-285	113	25	of	of	ADP
faba-285	113	26	the	the	DET
faba-285	113	27	variance	variance	NOUN
faba-285	113	28	in	in	ADP
faba-285	113	29	perceived	perceive	VERB
faba-285	113	30	audit	audit	NOUN
faba-285	113	31	report	report	NOUN
faba-285	113	32	quality	quality	NOUN
faba-285	113	33	.	.	PUNCT
faba-285	114	1	table	table	NOUN
faba-285	114	2	4	4	NUM
faba-285	114	3	.	.	PUNCT
faba-285	115	1	regression	regression	NOUN
faba-285	115	2	model	model	NOUN
faba-285	115	3	summary	summary	NOUN
faba-285	115	4	model	model	NOUN
faba-285	115	5	r	r	PROPN
faba-285	115	6	r	r	NOUN
faba-285	115	7	square	square	ADJ
faba-285	115	8	adjusted	adjust	VERB
faba-285	115	9	r	r	NOUN
faba-285	115	10	square	square	ADJ
faba-285	115	11	std	std	NOUN
faba-285	115	12	.	.	PUNCT
faba-285	116	1	error	error	NOUN
faba-285	116	2	of	of	ADP
faba-285	116	3	the	the	DET
faba-285	116	4	estimate	estimate	NOUN
faba-285	116	5	1	1	NUM
faba-285	116	6	0.547	0.547	NUM
faba-285	116	7	0.299	0.299	NUM
faba-285	116	8	0.295	0.295	NUM
faba-285	116	9	0.33917	0.33917	NUM
faba-285	116	10	source	source	NOUN
faba-285	116	11	:	:	PUNCT
faba-285	116	12	author	author	NOUN
faba-285	116	13	's	's	PART
faba-285	116	14	own	own	ADJ
faba-285	116	15	elaboration	elaboration	NOUN
faba-285	116	16	from	from	ADP
faba-285	116	17	survey	survey	NOUN
faba-285	116	18	data	datum	NOUN
faba-285	116	19	.	.	PUNCT
faba-285	117	1	the	the	DET
faba-285	117	2	regression	regression	NOUN
faba-285	117	3	coefficients	coefficient	NOUN
faba-285	117	4	are	be	AUX
faba-285	117	5	detailed	detail	VERB
faba-285	117	6	in	in	ADP
faba-285	117	7	table	table	NOUN
faba-285	117	8	5	5	NUM
faba-285	117	9	.	.	PUNCT
faba-285	118	1	the	the	DET
faba-285	118	2	results	result	NOUN
faba-285	118	3	provide	provide	VERB
faba-285	118	4	clear	clear	ADJ
faba-285	118	5	support	support	NOUN
faba-285	118	6	for	for	ADP
faba-285	118	7	all	all	DET
faba-285	118	8	three	three	NUM
faba-285	118	9	hypotheses	hypothesis	NOUN
faba-285	118	10	.	.	PUNCT
faba-285	119	1			PRON
faba-285	119	2	h1	h1	PROPN
faba-285	119	3	is	be	AUX
faba-285	119	4	supported	support	VERB
faba-285	119	5	:	:	PUNCT
faba-285	119	6	compliance	compliance	NOUN
faba-285	119	7	with	with	ADP
faba-285	119	8	verificational	verificational	ADJ
faba-285	119	9	evidence	evidence	NOUN
faba-285	119	10	standards	standard	NOUN
faba-285	119	11	(	(	PUNCT
faba-285	119	12	x1	x1	PROPN
faba-285	119	13	)	)	PUNCT
faba-285	119	14	is	be	AUX
faba-285	119	15	a	a	DET
faba-285	119	16	significant	significant	ADJ
faba-285	119	17	positive	positive	ADJ
faba-285	119	18	predictor	predictor	NOUN
faba-285	119	19	of	of	ADP
faba-285	119	20	audit	audit	NOUN
faba-285	119	21	report	report	NOUN
faba-285	119	22	quality	quality	NOUN
faba-285	119	23	(	(	PUNCT
faba-285	119	24	β	β	X
faba-285	119	25	=	=	NOUN
faba-285	119	26	0.213	0.213	NUM
faba-285	119	27	,	,	PUNCT
faba-285	119	28	p	p	X
faba-285	119	29	<	<	X
faba-285	119	30	0.001	0.001	NUM
faba-285	119	31	)	)	PUNCT
faba-285	119	32	.	.	PUNCT
faba-285	120	1			PROPN
faba-285	120	2	h2	h2	PROPN
faba-285	120	3	is	be	AUX
faba-285	120	4	supported	support	VERB
faba-285	120	5	:	:	PUNCT
faba-285	120	6	compliance	compliance	NOUN
faba-285	120	7	with	with	ADP
faba-285	120	8	evaluative	evaluative	ADJ
faba-285	120	9	evidence	evidence	NOUN
faba-285	120	10	standards	standard	NOUN
faba-285	120	11	(	(	PUNCT
faba-285	120	12	x2	x2	PROPN
faba-285	120	13	)	)	PUNCT
faba-285	120	14	is	be	AUX
faba-285	120	15	a	a	DET
faba-285	120	16	significant	significant	ADJ
faba-285	120	17	positive	positive	ADJ
faba-285	120	18	predictor	predictor	NOUN
faba-285	120	19	of	of	ADP
faba-285	120	20	audit	audit	NOUN
faba-285	120	21	report	report	NOUN
faba-285	120	22	quality	quality	NOUN
faba-285	120	23	(	(	PUNCT
faba-285	120	24	β	β	X
faba-285	120	25	=	=	SYM
faba-285	120	26	0.395	0.395	NUM
faba-285	120	27	,	,	PUNCT
faba-285	120	28	p	p	X
faba-285	120	29	<	<	X
faba-285	120	30	0.001	0.001	NUM
faba-285	120	31	)	)	PUNCT
faba-285	120	32	.	.	PUNCT
faba-285	121	1			NOUN
faba-285	121	2	h3	h3	NOUN
faba-285	121	3	is	be	AUX
faba-285	121	4	supported	support	VERB
faba-285	121	5	:	:	PUNCT
faba-285	121	6	a	a	DET
faba-285	121	7	comparison	comparison	NOUN
faba-285	121	8	of	of	ADP
faba-285	121	9	the	the	DET
faba-285	121	10	standardized	standardized	ADJ
faba-285	121	11	beta	beta	ADJ
faba-285	121	12	coefficients	coefficient	NOUN
faba-285	121	13	shows	show	VERB
faba-285	121	14	that	that	SCONJ
faba-285	121	15	the	the	DET
faba-285	121	16	magnitude	magnitude	NOUN
faba-285	121	17	of	of	ADP
faba-285	121	18	the	the	DET
faba-285	121	19	impact	impact	NOUN
faba-285	121	20	from	from	ADP
faba-285	121	21	evaluative	evaluative	ADJ
faba-285	121	22	compliance	compliance	NOUN
faba-285	121	23	(	(	PUNCT
faba-285	121	24	β	β	X
faba-285	121	25	=	=	SYM
faba-285	121	26	0.395	0.395	NUM
faba-285	121	27	)	)	PUNCT
faba-285	121	28	is	be	AUX
faba-285	121	29	substantially	substantially	ADV
faba-285	121	30	larger	large	ADJ
faba-285	121	31	—	—	PUNCT
faba-285	121	32	nearly	nearly	ADV
faba-285	121	33	double	double	ADJ
faba-285	121	34	—	—	PUNCT
faba-285	121	35	that	that	PRON
faba-285	121	36	of	of	ADP
faba-285	121	37	verificational	verificational	ADJ
faba-285	121	38	compliance	compliance	NOUN
faba-285	121	39	(	(	PUNCT
faba-285	121	40	β	β	X
faba-285	121	41	=	=	NOUN
faba-285	121	42	0.213	0.213	NUM
faba-285	121	43	)	)	PUNCT
faba-285	121	44	.	.	PUNCT
faba-285	122	1	table	table	NOUN
faba-285	122	2	5	5	NUM
faba-285	122	3	.	.	PUNCT
faba-285	123	1	regression	regression	NOUN
faba-285	123	2	coefficients	coefficient	NOUN
faba-285	123	3	model	model	PROPN
faba-285	123	4	unstandardized	unstandardized	ADJ
faba-285	123	5	coefficients	coefficient	NOUN
faba-285	123	6	standardized	standardize	VERB
faba-285	123	7	coefficients	coefficient	NOUN
faba-285	123	8	t	t	PROPN
faba-285	123	9	sig	sig	PROPN
faba-285	123	10	.	.	PUNCT
faba-285	124	1	b	b	X
faba-285	124	2	std	std	PROPN
faba-285	124	3	.	.	NOUN
faba-285	124	4	error	error	NOUN
faba-285	124	5	beta	beta	NOUN
faba-285	124	6	(	(	PUNCT
faba-285	124	7	β	β	NOUN
faba-285	124	8	)	)	PUNCT
faba-285	124	9	(	(	PUNCT
faba-285	124	10	constant	constant	ADJ
faba-285	124	11	)	)	PUNCT
faba-285	124	12	2.065	2.065	NUM
faba-285	124	13	0.169	0.169	NUM
faba-285	124	14	12.190	12.190	NUM
faba-285	124	15	0.000	0.000	NUM
faba-285	124	16	verificational	verificational	ADJ
faba-285	124	17	compliance	compliance	NOUN
faba-285	124	18	(	(	PUNCT
faba-285	124	19	x1	x1	PROPN
faba-285	124	20	)	)	PUNCT
faba-285	124	21	0.184	0.184	NUM
faba-285	124	22	0.045	0.045	NUM
faba-285	124	23	0.213	0.213	NUM
faba-285	124	24	4.131	4.131	NUM
faba-285	124	25	0.000	0.000	NUM
faba-285	124	26	evaluative	evaluative	ADJ
faba-285	124	27	compliance	compliance	NOUN
faba-285	124	28	(	(	PUNCT
faba-285	124	29	x2	x2	PROPN
faba-285	124	30	)	)	PUNCT
faba-285	125	1	0.342	0.342	NUM
faba-285	125	2	0.045	0.045	NUM
faba-285	125	3	0.395	0.395	NUM
faba-285	125	4	7.661	7.661	NUM
faba-285	125	5	0.000	0.000	NUM
faba-285	125	6	dependent	dependent	ADJ
faba-285	125	7	variable	variable	NOUN
faba-285	125	8	:	:	PUNCT
faba-285	125	9	audit	audit	NOUN
faba-285	125	10	report	report	NOUN
faba-285	125	11	quality	quality	NOUN
faba-285	125	12	(	(	PUNCT
faba-285	125	13	y	y	NOUN
faba-285	125	14	)	)	PUNCT
faba-285	125	15	source	source	NOUN
faba-285	125	16	:	:	PUNCT
faba-285	125	17	author	author	NOUN
faba-285	125	18	's	's	PART
faba-285	125	19	own	own	ADJ
faba-285	125	20	elaboration	elaboration	NOUN
faba-285	125	21	from	from	ADP
faba-285	125	22	survey	survey	NOUN
faba-285	125	23	data	datum	NOUN
faba-285	125	24	.	.	PUNCT
faba-285	126	1	a.	a.	NOUN
faba-285	126	2	midoune	midoune	PROPN
faba-285	126	3	and	and	CCONJ
faba-285	126	4	k.	k.	PROPN
faba-285	126	5	serdani/	serdani/	NUM
faba-285	126	6	finance	finance	NOUN
faba-285	126	7	,	,	PUNCT
faba-285	126	8	accounting	accounting	NOUN
faba-285	126	9	and	and	CCONJ
faba-285	126	10	business	business	NOUN
faba-285	126	11	analysis	analysis	NOUN
faba-285	126	12	,	,	PUNCT
faba-285	126	13	volume	volume	NOUN
faba-285	126	14	7	7	NUM
faba-285	126	15	,	,	PUNCT
faba-285	126	16	issue	issue	NOUN
faba-285	126	17	2	2	NUM
faba-285	126	18	,	,	PUNCT
faba-285	126	19	2025	2025	NUM
faba-285	126	20	299	299	NUM
faba-285	126	21	discussion	discussion	NOUN
faba-285	126	22	this	this	DET
faba-285	126	23	study	study	NOUN
faba-285	126	24	set	set	VERB
faba-285	126	25	out	out	ADP
faba-285	126	26	to	to	PART
faba-285	126	27	deconstruct	deconstruct	VERB
faba-285	126	28	the	the	DET
faba-285	126	29	concept	concept	NOUN
faba-285	126	30	of	of	ADP
faba-285	126	31	isa	isa	NOUN
faba-285	126	32	compliance	compliance	NOUN
faba-285	126	33	,	,	PUNCT
faba-285	126	34	moving	move	VERB
faba-285	126	35	beyond	beyond	ADP
faba-285	126	36	traditional	traditional	ADJ
faba-285	126	37	classifications	classification	NOUN
faba-285	126	38	to	to	ADP
faba-285	126	39	a	a	DET
faba-285	126	40	more	more	ADV
faba-285	126	41	conceptually	conceptually	ADV
faba-285	126	42	profound	profound	ADJ
faba-285	126	43	framework	framework	NOUN
faba-285	126	44	based	base	VERB
faba-285	126	45	on	on	ADP
faba-285	126	46	the	the	DET
faba-285	126	47	cognitive	cognitive	ADJ
faba-285	126	48	demands	demand	NOUN
faba-285	126	49	of	of	ADP
faba-285	126	50	audit	audit	NOUN
faba-285	126	51	evidence	evidence	NOUN
faba-285	126	52	.	.	PUNCT
faba-285	127	1	the	the	DET
faba-285	127	2	empirical	empirical	ADJ
faba-285	127	3	results	result	NOUN
faba-285	127	4	provide	provide	VERB
faba-285	127	5	a	a	DET
faba-285	127	6	clear	clear	ADJ
faba-285	127	7	and	and	CCONJ
faba-285	127	8	compelling	compelling	ADJ
faba-285	127	9	narrative	narrative	NOUN
faba-285	127	10	:	:	PUNCT
faba-285	127	11	while	while	SCONJ
faba-285	127	12	both	both	PRON
faba-285	127	13	verificational	verificational	ADJ
faba-285	127	14	and	and	CCONJ
faba-285	127	15	evaluative	evaluative	ADJ
faba-285	127	16	evidence	evidence	NOUN
faba-285	127	17	are	be	AUX
faba-285	127	18	crucial	crucial	ADJ
faba-285	127	19	pillars	pillar	NOUN
faba-285	127	20	of	of	ADP
faba-285	127	21	a	a	DET
faba-285	127	22	quality	quality	NOUN
faba-285	127	23	audit	audit	NOUN
faba-285	127	24	,	,	PUNCT
faba-285	127	25	compliance	compliance	NOUN
faba-285	127	26	with	with	ADP
faba-285	127	27	standards	standard	NOUN
faba-285	127	28	that	that	PRON
faba-285	127	29	mandate	mandate	VERB
faba-285	127	30	evaluative	evaluative	ADJ
faba-285	127	31	reasoning	reasoning	NOUN
faba-285	127	32	is	be	AUX
faba-285	127	33	a	a	DET
faba-285	127	34	significantly	significantly	ADV
faba-285	127	35	more	more	ADV
faba-285	127	36	powerful	powerful	ADJ
faba-285	127	37	driver	driver	NOUN
faba-285	127	38	of	of	ADP
faba-285	127	39	perceived	perceive	VERB
faba-285	127	40	audit	audit	NOUN
faba-285	127	41	report	report	NOUN
faba-285	127	42	quality	quality	NOUN
faba-285	127	43	.	.	PUNCT
faba-285	128	1	the	the	DET
faba-285	128	2	central	central	ADJ
faba-285	128	3	finding	finding	NOUN
faba-285	128	4	—	—	PUNCT
faba-285	128	5	that	that	SCONJ
faba-285	128	6	evaluative	evaluative	ADJ
faba-285	128	7	evidence	evidence	NOUN
faba-285	128	8	standards	standard	NOUN
faba-285	128	9	(	(	PUNCT
faba-285	128	10	β	β	X
faba-285	128	11	=	=	SYM
faba-285	128	12	0.395	0.395	NUM
faba-285	128	13	)	)	PUNCT
faba-285	128	14	have	have	VERB
faba-285	128	15	nearly	nearly	ADV
faba-285	128	16	double	double	DET
faba-285	128	17	the	the	DET
faba-285	128	18	statistical	statistical	ADJ
faba-285	128	19	impact	impact	NOUN
faba-285	128	20	of	of	ADP
faba-285	128	21	verificational	verificational	ADJ
faba-285	128	22	evidence	evidence	NOUN
faba-285	128	23	standards	standard	NOUN
faba-285	128	24	(	(	PUNCT
faba-285	128	25	β	β	X
faba-285	128	26	=	=	NOUN
faba-285	128	27	0.213	0.213	NUM
faba-285	128	28	)	)	PUNCT
faba-285	128	29	—	—	PUNCT
faba-285	128	30	demands	demand	VERB
faba-285	128	31	a	a	DET
faba-285	128	32	deeper	deep	ADJ
faba-285	128	33	explanation	explanation	NOUN
faba-285	128	34	than	than	ADP
faba-285	128	35	mere	mere	ADJ
faba-285	128	36	statistical	statistical	ADJ
faba-285	128	37	significance	significance	NOUN
faba-285	128	38	.	.	PUNCT
faba-285	129	1	we	we	PRON
faba-285	129	2	argue	argue	VERB
faba-285	129	3	that	that	SCONJ
faba-285	129	4	this	this	DET
faba-285	129	5	differential	differential	ADJ
faba-285	129	6	impact	impact	NOUN
faba-285	129	7	stems	stem	VERB
faba-285	129	8	from	from	ADP
faba-285	129	9	the	the	DET
faba-285	129	10	fundamental	fundamental	ADJ
faba-285	129	11	nature	nature	NOUN
faba-285	129	12	of	of	ADP
faba-285	129	13	the	the	DET
faba-285	129	14	cognitive	cognitive	ADJ
faba-285	129	15	tasks	task	NOUN
faba-285	129	16	involved	involve	VERB
faba-285	129	17	,	,	PUNCT
faba-285	129	18	which	which	PRON
faba-285	129	19	can	can	AUX
faba-285	129	20	be	be	AUX
faba-285	129	21	framed	frame	VERB
faba-285	129	22	using	use	VERB
faba-285	129	23	dual	dual	ADJ
faba-285	129	24	-	-	PUNCT
faba-285	129	25	process	process	NOUN
faba-285	129	26	theory	theory	NOUN
faba-285	129	27	.	.	PUNCT
faba-285	130	1	verificational	verificational	ADJ
faba-285	130	2	tasks	task	NOUN
faba-285	130	3	,	,	PUNCT
faba-285	130	4	guided	guide	VERB
faba-285	130	5	by	by	ADP
faba-285	130	6	standards	standard	NOUN
faba-285	130	7	like	like	ADP
faba-285	130	8	isa	isa	NOUN
faba-285	130	9	501	501	NUM
faba-285	130	10	and	and	CCONJ
faba-285	130	11	530	530	NUM
faba-285	130	12	,	,	PUNCT
faba-285	130	13	operate	operate	VERB
faba-285	130	14	largely	largely	ADV
faba-285	130	15	within	within	ADP
faba-285	130	16	a	a	DET
faba-285	130	17	"	"	PUNCT
faba-285	130	18	closed	closed	ADJ
faba-285	130	19	system	system	NOUN
faba-285	130	20	"	"	PUNCT
faba-285	130	21	.	.	PUNCT
faba-285	131	1	here	here	ADV
faba-285	131	2	,	,	PUNCT
faba-285	131	3	the	the	DET
faba-285	131	4	auditor	auditor	NOUN
faba-285	131	5	's	's	PART
faba-285	131	6	goal	goal	NOUN
faba-285	131	7	is	be	AUX
faba-285	131	8	to	to	PART
faba-285	131	9	confirm	confirm	VERB
faba-285	131	10	a	a	DET
faba-285	131	11	fact	fact	NOUN
faba-285	131	12	against	against	ADP
faba-285	131	13	a	a	DET
faba-285	131	14	known	know	VERB
faba-285	131	15	,	,	PUNCT
faba-285	131	16	objective	objective	ADJ
faba-285	131	17	criterion	criterion	NOUN
faba-285	131	18	.	.	PUNCT
faba-285	132	1	this	this	PRON
faba-285	132	2	is	be	AUX
faba-285	132	3	a	a	DET
faba-285	132	4	critical	critical	ADJ
faba-285	132	5	but	but	CCONJ
faba-285	132	6	essentially	essentially	ADV
faba-285	132	7	algorithmic	algorithmic	ADJ
faba-285	132	8	process	process	NOUN
faba-285	132	9	that	that	PRON
faba-285	132	10	requires	require	VERB
faba-285	132	11	diligence	diligence	NOUN
faba-285	132	12	and	and	CCONJ
faba-285	132	13	precision	precision	NOUN
faba-285	132	14	,	,	PUNCT
faba-285	132	15	aligning	align	VERB
faba-285	132	16	with	with	ADP
faba-285	132	17	more	more	ADV
faba-285	132	18	structured	structured	ADJ
faba-285	132	19	,	,	PUNCT
faba-285	132	20	rulebased	rulebase	VERB
faba-285	132	21	system	system	NOUN
faba-285	132	22	1	1	NUM
faba-285	132	23	or	or	CCONJ
faba-285	132	24	procedural	procedural	ADJ
faba-285	132	25	system	system	NOUN
faba-285	132	26	2	2	NUM
faba-285	132	27	processing	processing	NOUN
faba-285	132	28	.	.	PUNCT
faba-285	133	1	while	while	SCONJ
faba-285	133	2	essential	essential	ADJ
faba-285	133	3	for	for	ADP
faba-285	133	4	establishing	establish	VERB
faba-285	133	5	a	a	DET
faba-285	133	6	factual	factual	ADJ
faba-285	133	7	baseline	baseline	NOUN
faba-285	133	8	of	of	ADP
faba-285	133	9	reliability	reliability	NOUN
faba-285	133	10	,	,	PUNCT
faba-285	133	11	the	the	DET
faba-285	133	12	contribution	contribution	NOUN
faba-285	133	13	of	of	ADP
faba-285	133	14	these	these	DET
faba-285	133	15	tasks	task	NOUN
faba-285	133	16	to	to	ADP
faba-285	133	17	overall	overall	ADJ
faba-285	133	18	quality	quality	NOUN
faba-285	133	19	is	be	AUX
faba-285	133	20	ultimately	ultimately	ADV
faba-285	133	21	bounded	bound	VERB
faba-285	133	22	by	by	ADP
faba-285	133	23	the	the	DET
faba-285	133	24	facts	fact	NOUN
faba-285	133	25	themselves	themselves	PRON
faba-285	133	26	;	;	PUNCT
faba-285	133	27	they	they	PRON
faba-285	133	28	confirm	confirm	VERB
faba-285	133	29	what	what	PRON
faba-285	133	30	is	be	AUX
faba-285	133	31	,	,	PUNCT
faba-285	133	32	but	but	CCONJ
faba-285	133	33	offer	offer	VERB
faba-285	133	34	little	little	ADJ
faba-285	133	35	insight	insight	NOUN
faba-285	133	36	into	into	ADP
faba-285	133	37	what	what	PRON
faba-285	133	38	it	it	PRON
faba-285	133	39	means	mean	VERB
faba-285	133	40	.	.	PUNCT
faba-285	134	1	in	in	ADP
faba-285	134	2	stark	stark	ADJ
faba-285	134	3	contrast	contrast	NOUN
faba-285	134	4	,	,	PUNCT
faba-285	134	5	evaluative	evaluative	ADJ
faba-285	134	6	tasks	task	NOUN
faba-285	134	7	,	,	PUNCT
faba-285	134	8	guided	guide	VERB
faba-285	134	9	by	by	ADP
faba-285	134	10	standards	standard	NOUN
faba-285	134	11	like	like	ADP
faba-285	134	12	isa	isa	NOUN
faba-285	134	13	540	540	NUM
faba-285	134	14	and	and	CCONJ
faba-285	134	15	520	520	NUM
faba-285	134	16	,	,	PUNCT
faba-285	134	17	operate	operate	VERB
faba-285	134	18	within	within	ADP
faba-285	134	19	an	an	DET
faba-285	134	20	"	"	PUNCT
faba-285	134	21	open	open	ADJ
faba-285	134	22	system	system	NOUN
faba-285	134	23	"	"	PUNCT
faba-285	134	24	characterized	characterize	VERB
faba-285	134	25	by	by	ADP
faba-285	134	26	uncertainty	uncertainty	NOUN
faba-285	134	27	and	and	CCONJ
faba-285	134	28	ambiguity	ambiguity	NOUN
faba-285	134	29	.	.	PUNCT
faba-285	135	1	when	when	SCONJ
faba-285	135	2	an	an	DET
faba-285	135	3	auditor	auditor	NOUN
faba-285	135	4	assesses	assess	VERB
faba-285	135	5	a	a	DET
faba-285	135	6	complex	complex	ADJ
faba-285	135	7	accounting	accounting	NOUN
faba-285	135	8	estimate	estimate	NOUN
faba-285	135	9	,	,	PUNCT
faba-285	135	10	they	they	PRON
faba-285	135	11	are	be	AUX
faba-285	135	12	navigating	navigate	VERB
faba-285	135	13	a	a	DET
faba-285	135	14	"	"	PUNCT
faba-285	135	15	zone	zone	NOUN
faba-285	135	16	of	of	ADP
faba-285	135	17	reasonableness	reasonableness	NOUN
faba-285	135	18	"	"	PUNCT
faba-285	135	19	by	by	ADP
faba-285	135	20	critiquing	critique	VERB
faba-285	135	21	a	a	DET
faba-285	135	22	web	web	NOUN
faba-285	135	23	of	of	ADP
faba-285	135	24	interconnected	interconnected	ADJ
faba-285	135	25	assumptions	assumption	NOUN
faba-285	135	26	.	.	PUNCT
faba-285	136	1	similarly	similarly	ADV
faba-285	136	2	,	,	PUNCT
faba-285	136	3	when	when	SCONJ
faba-285	136	4	investigating	investigate	VERB
faba-285	136	5	an	an	DET
faba-285	136	6	anomaly	anomaly	NOUN
faba-285	136	7	identified	identify	VERB
faba-285	136	8	through	through	ADP
faba-285	136	9	analytical	analytical	ADJ
faba-285	136	10	procedures	procedure	NOUN
faba-285	136	11	(	(	PUNCT
faba-285	136	12	isa	isa	NOUN
faba-285	136	13	520	520	NUM
faba-285	136	14	)	)	PUNCT
faba-285	136	15	,	,	PUNCT
faba-285	136	16	the	the	DET
faba-285	136	17	auditor	auditor	NOUN
faba-285	136	18	is	be	AUX
faba-285	136	19	not	not	PART
faba-285	136	20	just	just	ADV
faba-285	136	21	identifying	identify	VERB
faba-285	136	22	a	a	DET
faba-285	136	23	variance	variance	NOUN
faba-285	136	24	;	;	PUNCT
faba-285	136	25	they	they	PRON
faba-285	136	26	are	be	AUX
faba-285	136	27	forming	form	VERB
faba-285	136	28	a	a	DET
faba-285	136	29	hypothesis	hypothesis	NOUN
faba-285	136	30	about	about	ADP
faba-285	136	31	its	its	PRON
faba-285	136	32	cause	cause	NOUN
faba-285	136	33	.	.	PUNCT
faba-285	137	1	this	this	PRON
faba-285	137	2	is	be	AUX
faba-285	137	3	an	an	DET
faba-285	137	4	act	act	NOUN
faba-285	137	5	of	of	ADP
faba-285	137	6	abductive	abductive	ADJ
faba-285	137	7	reasoning	reasoning	NOUN
faba-285	137	8	—	—	PUNCT
faba-285	137	9	inferring	infer	VERB
faba-285	137	10	the	the	DET
faba-285	137	11	most	most	ADV
faba-285	137	12	plausible	plausible	ADJ
faba-285	137	13	explanation	explanation	NOUN
faba-285	137	14	from	from	ADP
faba-285	137	15	a	a	DET
faba-285	137	16	set	set	NOUN
faba-285	137	17	of	of	ADP
faba-285	137	18	observations	observation	NOUN
faba-285	137	19	(	(	PUNCT
faba-285	137	20	hammersley	hammersley	NOUN
faba-285	137	21	2011	2011	NUM
faba-285	137	22	)	)	PUNCT
faba-285	137	23	.	.	PUNCT
faba-285	138	1	it	it	PRON
faba-285	138	2	is	be	AUX
faba-285	138	3	this	this	DET
faba-285	138	4	deep	deep	ADJ
faba-285	138	5	engagement	engagement	NOUN
faba-285	138	6	with	with	ADP
faba-285	138	7	higher	high	ADJ
faba-285	138	8	-	-	PUNCT
faba-285	138	9	order	order	NOUN
faba-285	138	10	cognitive	cognitive	ADJ
faba-285	138	11	processes	process	NOUN
faba-285	138	12	,	,	PUNCT
faba-285	138	13	which	which	PRON
faba-285	138	14	are	be	AUX
faba-285	138	15	at	at	ADP
faba-285	138	16	the	the	DET
faba-285	138	17	heart	heart	NOUN
faba-285	138	18	of	of	ADP
faba-285	138	19	professional	professional	ADJ
faba-285	138	20	judgment	judgment	NOUN
faba-285	138	21	(	(	PUNCT
faba-285	138	22	bonner	bonner	NOUN
faba-285	138	23	,	,	PUNCT
faba-285	138	24	2008	2008	NUM
faba-285	138	25	)	)	PUNCT
faba-285	138	26	,	,	PUNCT
faba-285	138	27	that	that	PRON
faba-285	138	28	elevates	elevate	VERB
faba-285	138	29	the	the	DET
faba-285	138	30	quality	quality	NOUN
faba-285	138	31	of	of	ADP
faba-285	138	32	the	the	DET
faba-285	138	33	audit	audit	NOUN
faba-285	138	34	from	from	ADP
faba-285	138	35	a	a	DET
faba-285	138	36	technical	technical	ADJ
faba-285	138	37	,	,	PUNCT
faba-285	138	38	compliance	compliance	NOUN
faba-285	138	39	-	-	PUNCT
faba-285	138	40	driven	drive	VERB
faba-285	138	41	exercise	exercise	NOUN
faba-285	138	42	to	to	ADP
faba-285	138	43	a	a	DET
faba-285	138	44	professional	professional	ADJ
faba-285	138	45	service	service	NOUN
faba-285	138	46	that	that	PRON
faba-285	138	47	adds	add	VERB
faba-285	138	48	true	true	ADJ
faba-285	138	49	value	value	NOUN
faba-285	138	50	.	.	PUNCT
faba-285	139	1	the	the	DET
faba-285	139	2	greater	great	ADJ
faba-285	139	3	beta	beta	ADJ
faba-285	139	4	coefficient	coefficient	NOUN
faba-285	139	5	for	for	ADP
faba-285	139	6	evaluative	evaluative	ADJ
faba-285	139	7	compliance	compliance	NOUN
faba-285	139	8	is	be	AUX
faba-285	139	9	,	,	PUNCT
faba-285	139	10	therefore	therefore	ADV
faba-285	139	11	,	,	PUNCT
faba-285	139	12	an	an	DET
faba-285	139	13	empirical	empirical	ADJ
faba-285	139	14	reflection	reflection	NOUN
faba-285	139	15	of	of	ADP
faba-285	139	16	the	the	DET
faba-285	139	17	greater	great	ADJ
faba-285	139	18	value	value	NOUN
faba-285	139	19	added	add	VERB
faba-285	139	20	by	by	ADP
faba-285	139	21	these	these	DET
faba-285	139	22	complex	complex	ADJ
faba-285	139	23	cognitive	cognitive	ADJ
faba-285	139	24	skills	skill	NOUN
faba-285	139	25	.	.	PUNCT
faba-285	140	1	it	it	PRON
faba-285	140	2	is	be	AUX
faba-285	140	3	crucial	crucial	ADJ
faba-285	140	4	to	to	PART
faba-285	140	5	acknowledge	acknowledge	VERB
faba-285	140	6	that	that	SCONJ
faba-285	140	7	this	this	DET
faba-285	140	8	cognitive	cognitive	ADJ
faba-285	140	9	classification	classification	NOUN
faba-285	140	10	is	be	AUX
faba-285	140	11	not	not	PART
faba-285	140	12	a	a	DET
faba-285	140	13	rigid	rigid	ADJ
faba-285	140	14	dichotomy	dichotomy	NOUN
faba-285	140	15	but	but	CCONJ
faba-285	140	16	rather	rather	ADV
faba-285	140	17	a	a	DET
faba-285	140	18	continuum	continuum	ADJ
faba-285	140	19	.	.	PUNCT
faba-285	141	1	as	as	SCONJ
faba-285	141	2	insightfully	insightfully	ADV
faba-285	141	3	noted	note	VERB
faba-285	141	4	during	during	ADP
faba-285	141	5	the	the	DET
faba-285	141	6	review	review	NOUN
faba-285	141	7	process	process	NOUN
faba-285	141	8	,	,	PUNCT
faba-285	141	9	certain	certain	ADJ
faba-285	141	10	standards	standard	NOUN
faba-285	141	11	possess	possess	VERB
faba-285	141	12	elements	element	NOUN
faba-285	141	13	of	of	ADP
faba-285	141	14	both	both	DET
faba-285	141	15	categories	category	NOUN
faba-285	141	16	.	.	PUNCT
faba-285	142	1	for	for	ADP
faba-285	142	2	example	example	NOUN
faba-285	142	3	,	,	PUNCT
faba-285	142	4	while	while	SCONJ
faba-285	142	5	isa	isa	NOUN
faba-285	142	6	501	501	NUM
faba-285	142	7	is	be	AUX
faba-285	142	8	predominantly	predominantly	ADV
faba-285	142	9	verificational	verificational	ADJ
faba-285	142	10	,	,	PUNCT
faba-285	142	11	its	its	PRON
faba-285	142	12	guidance	guidance	NOUN
faba-285	142	13	on	on	ADP
faba-285	142	14	litigation	litigation	NOUN
faba-285	142	15	and	and	CCONJ
faba-285	142	16	claims	claim	NOUN
faba-285	142	17	requires	require	VERB
faba-285	142	18	significant	significant	ADJ
faba-285	142	19	evaluative	evaluative	ADJ
faba-285	142	20	judgment	judgment	NOUN
faba-285	142	21	.	.	PUNCT
faba-285	143	1	our	our	PRON
faba-285	143	2	framework	framework	NOUN
faba-285	143	3	,	,	PUNCT
faba-285	143	4	therefore	therefore	ADV
faba-285	143	5	,	,	PUNCT
faba-285	143	6	classifies	classify	VERB
faba-285	143	7	standards	standard	NOUN
faba-285	143	8	based	base	VERB
faba-285	143	9	on	on	ADP
faba-285	143	10	their	their	PRON
faba-285	143	11	dominant	dominant	ADJ
faba-285	143	12	cognitive	cognitive	ADJ
faba-285	143	13	demand	demand	NOUN
faba-285	143	14	—	—	PUNCT
faba-285	143	15	the	the	DET
faba-285	143	16	primary	primary	ADJ
faba-285	143	17	intellectual	intellectual	ADJ
faba-285	143	18	challenge	challenge	NOUN
faba-285	143	19	they	they	PRON
faba-285	143	20	pose	pose	VERB
faba-285	143	21	to	to	ADP
faba-285	143	22	the	the	DET
faba-285	143	23	auditor	auditor	NOUN
faba-285	143	24	.	.	PUNCT
faba-285	144	1	the	the	DET
faba-285	144	2	nearly	nearly	ADV
faba-285	144	3	doubled	double	VERB
faba-285	144	4	statistical	statistical	ADJ
faba-285	144	5	impact	impact	NOUN
faba-285	144	6	of	of	ADP
faba-285	144	7	evaluative	evaluative	ADJ
faba-285	144	8	standards	standard	NOUN
faba-285	144	9	suggests	suggest	VERB
faba-285	144	10	that	that	SCONJ
faba-285	144	11	while	while	SCONJ
faba-285	144	12	both	both	DET
faba-285	144	13	system	system	NOUN
faba-285	144	14	1	1	NUM
faba-285	144	15	(	(	PUNCT
faba-285	144	16	verificational	verificational	ADJ
faba-285	144	17	)	)	PUNCT
faba-285	144	18	and	and	CCONJ
faba-285	144	19	system	system	NOUN
faba-285	144	20	2	2	NUM
faba-285	144	21	(	(	PUNCT
faba-285	144	22	evaluative	evaluative	ADJ
faba-285	144	23	)	)	PUNCT
faba-285	144	24	processes	process	NOUN
faba-285	144	25	are	be	AUX
faba-285	144	26	essential	essential	ADJ
faba-285	144	27	,	,	PUNCT
faba-285	144	28	it	it	PRON
faba-285	144	29	is	be	AUX
faba-285	144	30	the	the	DET
faba-285	144	31	mastery	mastery	NOUN
faba-285	144	32	of	of	ADP
faba-285	144	33	the	the	DET
faba-285	144	34	deliberate	deliberate	ADJ
faba-285	144	35	,	,	PUNCT
faba-285	144	36	analytical	analytical	ADJ
faba-285	144	37	system	system	NOUN
faba-285	144	38	2	2	NUM
faba-285	144	39	thinking	think	VERB
faba-285	144	40	that	that	PRON
faba-285	144	41	truly	truly	ADV
faba-285	144	42	differentiates	differentiate	VERB
faba-285	144	43	a	a	DET
faba-285	144	44	high	high	ADJ
faba-285	144	45	-	-	PUNCT
faba-285	144	46	quality	quality	NOUN
faba-285	144	47	audit	audit	NOUN
faba-285	144	48	in	in	ADP
faba-285	144	49	complex	complex	ADJ
faba-285	144	50	situations	situation	NOUN
faba-285	144	51	.	.	PUNCT
faba-285	145	1	the	the	DET
faba-285	145	2	primary	primary	ADJ
faba-285	145	3	theoretical	theoretical	ADJ
faba-285	145	4	contribution	contribution	NOUN
faba-285	145	5	of	of	ADP
faba-285	145	6	this	this	DET
faba-285	145	7	study	study	NOUN
faba-285	145	8	lies	lie	VERB
faba-285	145	9	in	in	ADP
faba-285	145	10	its	its	PRON
faba-285	145	11	ability	ability	NOUN
faba-285	145	12	to	to	PART
faba-285	145	13	synthesize	synthesize	VERB
faba-285	145	14	the	the	DET
faba-285	145	15	three	three	NUM
faba-285	145	16	previously	previously	ADV
faba-285	145	17	disconnected	disconnected	ADJ
faba-285	145	18	streams	stream	NOUN
faba-285	145	19	of	of	ADP
faba-285	145	20	literature	literature	NOUN
faba-285	145	21	.	.	PUNCT
faba-285	146	1	first	first	ADV
faba-285	146	2	,	,	PUNCT
faba-285	146	3	we	we	PRON
faba-285	146	4	provide	provide	VERB
faba-285	146	5	a	a	DET
faba-285	146	6	causal	causal	ADJ
faba-285	146	7	mechanism	mechanism	NOUN
faba-285	146	8	for	for	ADP
faba-285	146	9	the	the	DET
faba-285	146	10	findings	finding	NOUN
faba-285	146	11	of	of	ADP
faba-285	146	12	the	the	DET
faba-285	146	13	"	"	PUNCT
faba-285	146	14	administrative	administrative	ADJ
faba-285	146	15	view	view	NOUN
faba-285	146	16	,	,	PUNCT
faba-285	146	17	"	"	PUNCT
faba-285	146	18	showing	show	VERB
faba-285	146	19	that	that	SCONJ
faba-285	146	20	it	it	PRON
faba-285	146	21	is	be	AUX
faba-285	146	22	the	the	DET
faba-285	146	23	evaluative	evaluative	ADJ
faba-285	146	24	nature	nature	NOUN
faba-285	146	25	of	of	ADP
faba-285	146	26	the	the	DET
faba-285	146	27	procedure	procedure	NOUN
faba-285	146	28	,	,	PUNCT
faba-285	146	29	not	not	PART
faba-285	146	30	just	just	ADV
faba-285	146	31	its	its	PRON
faba-285	146	32	classification	classification	NOUN
faba-285	146	33	,	,	PUNCT
faba-285	146	34	that	that	SCONJ
faba-285	146	35	matters	matter	VERB
faba-285	146	36	.	.	PUNCT
faba-285	147	1	second	second	ADV
faba-285	147	2	,	,	PUNCT
faba-285	147	3	we	we	PRON
faba-285	147	4	provide	provide	VERB
faba-285	147	5	a	a	DET
faba-285	147	6	practical	practical	ADJ
faba-285	147	7	context	context	NOUN
faba-285	147	8	for	for	ADP
faba-285	147	9	the	the	DET
faba-285	147	10	"	"	PUNCT
faba-285	147	11	auditor	auditor	NOUN
faba-285	147	12	cognition	cognition	NOUN
faba-285	147	13	view	view	NOUN
faba-285	147	14	.	.	PUNCT
faba-285	147	15	"	"	PUNCT
faba-285	148	1	the	the	DET
faba-285	148	2	literature	literature	NOUN
faba-285	148	3	on	on	ADP
faba-285	148	4	professional	professional	ADJ
faba-285	148	5	skepticism	skepticism	NOUN
faba-285	148	6	and	and	CCONJ
faba-285	148	7	judgment	judgment	NOUN
faba-285	148	8	has	have	AUX
faba-285	148	9	long	long	ADV
faba-285	148	10	established	establish	VERB
faba-285	148	11	their	their	PRON
faba-285	148	12	importance	importance	NOUN
faba-285	148	13	(	(	PUNCT
faba-285	148	14	nelson	nelson	PROPN
faba-285	148	15	2009	2009	NUM
faba-285	148	16	)	)	PUNCT
faba-285	148	17	.	.	PUNCT
faba-285	149	1	our	our	PRON
faba-285	149	2	study	study	NOUN
faba-285	149	3	demonstrates	demonstrate	VERB
faba-285	149	4	that	that	SCONJ
faba-285	149	5	isas	isa	NOUN
faba-285	149	6	are	be	AUX
faba-285	149	7	not	not	PART
faba-285	149	8	merely	merely	ADV
faba-285	149	9	a	a	DET
faba-285	149	10	compliance	compliance	NOUN
faba-285	149	11	burden	burden	NOUN
faba-285	149	12	but	but	CCONJ
faba-285	149	13	are	be	AUX
faba-285	149	14	the	the	DET
faba-285	149	15	very	very	ADV
faba-285	149	16	scaffolding	scaffolding	NOUN
faba-285	149	17	that	that	PRON
faba-285	149	18	prompts	prompt	VERB
faba-285	149	19	their	their	PRON
faba-285	149	20	application	application	NOUN
faba-285	149	21	.	.	PUNCT
faba-285	150	1	isa	isa	PROPN
faba-285	150	2	540	540	NUM
faba-285	150	3	,	,	PUNCT
faba-285	150	4	for	for	ADP
faba-285	150	5	example	example	NOUN
faba-285	150	6	,	,	PUNCT
faba-285	150	7	can	can	AUX
faba-285	150	8	be	be	AUX
faba-285	150	9	seen	see	VERB
faba-285	150	10	as	as	ADP
faba-285	150	11	a	a	DET
faba-285	150	12	"	"	PUNCT
faba-285	150	13	cognitive	cognitive	ADJ
faba-285	150	14	checklist	checklist	NOUN
faba-285	150	15	"	"	PUNCT
faba-285	150	16	that	that	PRON
faba-285	150	17	forces	force	VERB
faba-285	150	18	the	the	DET
faba-285	150	19	auditor	auditor	NOUN
faba-285	150	20	to	to	PART
faba-285	150	21	engage	engage	VERB
faba-285	150	22	in	in	ADP
faba-285	150	23	specific	specific	ADJ
faba-285	150	24	acts	act	NOUN
faba-285	150	25	of	of	ADP
faba-285	150	26	skepticism	skepticism	NOUN
faba-285	150	27	(	(	PUNCT
faba-285	150	28	hurtt	hurtt	NOUN
faba-285	150	29	2010	2010	NUM
faba-285	150	30	)	)	PUNCT
faba-285	150	31	.	.	PUNCT
faba-285	151	1	finally	finally	ADV
faba-285	151	2	,	,	PUNCT
faba-285	151	3	by	by	ADP
faba-285	151	4	bridging	bridge	VERB
faba-285	151	5	these	these	DET
faba-285	151	6	views	view	NOUN
faba-285	151	7	,	,	PUNCT
faba-285	151	8	we	we	PRON
faba-285	151	9	challenge	challenge	VERB
faba-285	151	10	the	the	DET
faba-285	151	11	"	"	PUNCT
faba-285	151	12	monolithic	monolithic	ADJ
faba-285	151	13	view	view	NOUN
faba-285	151	14	.	.	PUNCT
faba-285	151	15	"	"	PUNCT
faba-285	152	1	our	our	PRON
faba-285	152	2	findings	finding	NOUN
faba-285	152	3	extend	extend	VERB
faba-285	152	4	the	the	DET
faba-285	152	5	work	work	NOUN
faba-285	152	6	of	of	ADP
faba-285	152	7	researchers	researcher	NOUN
faba-285	152	8	like	like	ADP
faba-285	152	9	francis	francis	PROPN
faba-285	152	10	et	et	PROPN
faba-285	152	11	al	al	PROPN
faba-285	152	12	.	.	PROPN
faba-285	153	1	(	(	PUNCT
faba-285	153	2	2013	2013	NUM
faba-285	153	3	)	)	PUNCT
faba-285	153	4	by	by	ADP
faba-285	153	5	deconstructing	deconstruct	VERB
faba-285	153	6	which	which	DET
faba-285	153	7	standards	standard	NOUN
faba-285	153	8	matter	matter	VERB
faba-285	153	9	most	most	ADV
faba-285	153	10	.	.	PUNCT
faba-285	154	1	this	this	PRON
faba-285	154	2	implies	imply	VERB
faba-285	154	3	that	that	SCONJ
faba-285	154	4	regulators	regulator	NOUN
faba-285	154	5	should	should	AUX
faba-285	154	6	adopt	adopt	VERB
faba-285	154	7	a	a	DET
faba-285	154	8	more	more	ADV
faba-285	154	9	targeted	target	VERB
faba-285	154	10	approach	approach	NOUN
faba-285	154	11	,	,	PUNCT
faba-285	154	12	recognizing	recognize	VERB
faba-285	154	13	that	that	SCONJ
faba-285	154	14	strengthening	strengthen	VERB
faba-285	154	15	standards	standard	NOUN
faba-285	154	16	related	relate	VERB
faba-285	154	17	to	to	ADP
faba-285	154	18	evaluation	evaluation	NOUN
faba-285	154	19	will	will	AUX
faba-285	154	20	likely	likely	ADV
faba-285	154	21	yield	yield	VERB
faba-285	154	22	the	the	DET
faba-285	154	23	greatest	great	ADJ
faba-285	154	24	returns	return	NOUN
faba-285	154	25	in	in	ADP
faba-285	154	26	overall	overall	ADJ
faba-285	154	27	audit	audit	NOUN
faba-285	154	28	quality	quality	NOUN
faba-285	154	29	(	(	PUNCT
faba-285	154	30	knechel	knechel	PROPN
faba-285	154	31	et	et	PROPN
faba-285	154	32	al	al	PROPN
faba-285	154	33	.	.	PROPN
faba-285	154	34	2013	2013	NUM
faba-285	154	35	)	)	PUNCT
faba-285	154	36	.	.	PUNCT
faba-285	155	1	the	the	DET
faba-285	155	2	practical	practical	ADJ
faba-285	155	3	implications	implication	NOUN
faba-285	155	4	of	of	ADP
faba-285	155	5	these	these	DET
faba-285	155	6	findings	finding	NOUN
faba-285	155	7	are	be	AUX
faba-285	155	8	significant	significant	ADJ
faba-285	155	9	.	.	PUNCT
faba-285	156	1	the	the	DET
faba-285	156	2	results	result	NOUN
faba-285	156	3	strongly	strongly	ADV
faba-285	156	4	advocate	advocate	VERB
faba-285	156	5	for	for	ADP
faba-285	156	6	a	a	DET
faba-285	156	7	move	move	NOUN
faba-285	156	8	from	from	ADP
faba-285	156	9	technical	technical	ADJ
faba-285	156	10	training	training	NOUN
faba-285	156	11	to	to	ADP
faba-285	156	12	a	a	DET
faba-285	156	13	"	"	PUNCT
faba-285	156	14	cognitive	cognitive	ADJ
faba-285	156	15	apprenticeship	apprenticeship	NOUN
faba-285	156	16	.	.	PUNCT
faba-285	156	17	"	"	PUNCT
faba-285	157	1	audit	audit	NOUN
faba-285	157	2	firms	firm	NOUN
faba-285	157	3	must	must	AUX
faba-285	157	4	evolve	evolve	VERB
faba-285	157	5	their	their	PRON
faba-285	157	6	programs	program	NOUN
faba-285	157	7	from	from	ADP
faba-285	157	8	focusing	focus	VERB
faba-285	157	9	on	on	ADP
faba-285	157	10	rule	rule	NOUN
faba-285	157	11	-	-	PUNCT
faba-285	157	12	application	application	NOUN
faba-285	157	13	to	to	ADP
faba-285	157	14	fostering	foster	VERB
faba-285	157	15	evaluative	evaluative	ADJ
faba-285	157	16	reasoning	reasoning	NOUN
faba-285	157	17	.	.	PUNCT
faba-285	158	1	the	the	DET
faba-285	158	2	complexity	complexity	NOUN
faba-285	158	3	of	of	ADP
faba-285	158	4	modern	modern	ADJ
faba-285	158	5	standards	standard	NOUN
faba-285	158	6	(	(	PUNCT
faba-285	158	7	flood	flood	NOUN
faba-285	158	8	2023	2023	NUM
faba-285	158	9	)	)	PUNCT
faba-285	158	10	necessitates	necessitate	VERB
faba-285	158	11	a	a	DET
faba-285	158	12	move	move	NOUN
faba-285	158	13	beyond	beyond	ADP
faba-285	158	14	simple	simple	ADJ
faba-285	158	15	compliance	compliance	NOUN
faba-285	158	16	to	to	ADP
faba-285	158	17	deep	deep	ADJ
faba-285	158	18	understanding	understanding	NOUN
faba-285	158	19	,	,	PUNCT
faba-285	158	20	aligning	align	VERB
faba-285	158	21	with	with	ADP
faba-285	158	22	foundational	foundational	ADJ
faba-285	158	23	research	research	NOUN
faba-285	158	24	on	on	ADP
faba-285	158	25	expertise	expertise	NOUN
faba-285	158	26	by	by	ADP
faba-285	158	27	libby	libby	PROPN
faba-285	158	28	and	and	CCONJ
faba-285	158	29	luft	luft	PROPN
faba-285	158	30	(	(	PUNCT
faba-285	158	31	1993	1993	NUM
faba-285	158	32	)	)	PUNCT
faba-285	158	33	.	.	PUNCT
faba-285	159	1	as	as	SCONJ
faba-285	159	2	big	big	ADJ
faba-285	159	3	data	datum	NOUN
faba-285	159	4	and	and	CCONJ
faba-285	159	5	ai	ai	PROPN
faba-285	159	6	(	(	PUNCT
faba-285	159	7	brown	brown	ADJ
faba-285	159	8	-	-	PUNCT
faba-285	159	9	liburd	liburd	NOUN
faba-285	159	10	and	and	CCONJ
faba-285	159	11	vasarhelyi	vasarhelyi	NOUN
faba-285	159	12	2015	2015	NUM
faba-285	159	13	)	)	PUNCT
faba-285	159	14	automate	automate	VERB
faba-285	159	15	many	many	ADJ
faba-285	159	16	verificational	verificational	ADJ
faba-285	159	17	tasks	task	NOUN
faba-285	159	18	,	,	PUNCT
faba-285	159	19	the	the	DET
faba-285	159	20	human	human	ADJ
faba-285	159	21	auditor	auditor	NOUN
faba-285	159	22	's	's	PART
faba-285	159	23	value	value	NOUN
faba-285	159	24	will	will	AUX
faba-285	159	25	increasingly	increasingly	ADV
faba-285	159	26	reside	reside	VERB
faba-285	159	27	in	in	ADP
faba-285	159	28	their	their	PRON
faba-285	159	29	evaluative	evaluative	ADJ
faba-285	159	30	capabilities	capability	NOUN
faba-285	159	31	,	,	PUNCT
faba-285	159	32	making	make	VERB
faba-285	159	33	the	the	DET
faba-285	159	34	high	high	ADJ
faba-285	159	35	-	-	PUNCT
faba-285	159	36	level	level	NOUN
faba-285	159	37	judgments	judgment	NOUN
faba-285	159	38	that	that	PRON
faba-285	159	39	remain	remain	VERB
faba-285	159	40	beyond	beyond	ADP
faba-285	159	41	the	the	DET
faba-285	159	42	scope	scope	NOUN
faba-285	159	43	of	of	ADP
faba-285	159	44	current	current	ADJ
faba-285	159	45	technology	technology	NOUN
faba-285	159	46	(	(	PUNCT
faba-285	159	47	nwadialor	nwadialor	NOUN
faba-285	159	48	and	and	CCONJ
faba-285	159	49	obi	obi	PROPN
faba-285	159	50	2020	2020	NUM
faba-285	159	51	)	)	PUNCT
faba-285	159	52	.	.	PUNCT
faba-285	160	1	conclusion	conclusion	NOUN
faba-285	160	2	,	,	PUNCT
faba-285	160	3	limitations	limitation	NOUN
faba-285	160	4	,	,	PUNCT
faba-285	160	5	and	and	CCONJ
faba-285	160	6	future	future	ADJ
faba-285	160	7	research	research	NOUN
faba-285	160	8	conclusion	conclusion	NOUN
faba-285	160	9	the	the	DET
faba-285	160	10	journey	journey	NOUN
faba-285	160	11	from	from	ADP
faba-285	160	12	compliance	compliance	NOUN
faba-285	160	13	to	to	ADP
faba-285	160	14	quality	quality	NOUN
faba-285	160	15	is	be	AUX
faba-285	160	16	a	a	DET
faba-285	160	17	journey	journey	NOUN
faba-285	160	18	from	from	ADP
faba-285	160	19	rules	rule	NOUN
faba-285	160	20	to	to	PART
faba-285	160	21	reason	reason	VERB
faba-285	160	22	.	.	PUNCT
faba-285	161	1	this	this	DET
faba-285	161	2	study	study	NOUN
faba-285	161	3	,	,	PUNCT
faba-285	161	4	by	by	ADP
faba-285	161	5	filling	fill	VERB
faba-285	161	6	a	a	DET
faba-285	161	7	critical	critical	ADJ
faba-285	161	8	gap	gap	NOUN
faba-285	161	9	in	in	ADP
faba-285	161	10	the	the	DET
faba-285	161	11	literature	literature	NOUN
faba-285	161	12	,	,	PUNCT
faba-285	161	13	demonstrates	demonstrate	VERB
faba-285	161	14	that	that	SCONJ
faba-285	161	15	the	the	DET
faba-285	161	16	apex	apex	NOUN
faba-285	161	17	of	of	ADP
faba-285	161	18	audit	audit	NOUN
faba-285	161	19	quality	quality	NOUN
faba-285	161	20	is	be	AUX
faba-285	161	21	reached	reach	VERB
faba-285	161	22	not	not	PART
faba-285	161	23	through	through	ADP
faba-285	161	24	the	the	DET
faba-285	161	25	meticulous	meticulous	ADJ
faba-285	161	26	a.	a.	NOUN
faba-285	161	27	midoune	midoune	NOUN
faba-285	161	28	and	and	CCONJ
faba-285	161	29	k.	k.	PROPN
faba-285	161	30	serdani/	serdani/	NUM
faba-285	161	31	finance	finance	NOUN
faba-285	161	32	,	,	PUNCT
faba-285	161	33	accounting	accounting	NOUN
faba-285	161	34	and	and	CCONJ
faba-285	161	35	business	business	NOUN
faba-285	161	36	analysis	analysis	NOUN
faba-285	161	37	,	,	PUNCT
faba-285	161	38	volume	volume	NOUN
faba-285	161	39	7	7	NUM
faba-285	161	40	,	,	PUNCT
faba-285	161	41	issue	issue	NOUN
faba-285	161	42	2	2	NUM
faba-285	161	43	,	,	PUNCT
faba-285	161	44	2025	2025	NUM
faba-285	161	45	300	300	NUM
faba-285	161	46	verification	verification	NOUN
faba-285	161	47	of	of	ADP
faba-285	161	48	established	establish	VERB
faba-285	161	49	facts	fact	NOUN
faba-285	161	50	,	,	PUNCT
faba-285	161	51	but	but	CCONJ
faba-285	161	52	through	through	ADP
faba-285	161	53	the	the	DET
faba-285	161	54	rigorous	rigorous	ADJ
faba-285	161	55	and	and	CCONJ
faba-285	161	56	skeptical	skeptical	ADJ
faba-285	161	57	evaluation	evaluation	NOUN
faba-285	161	58	of	of	ADP
faba-285	161	59	inherent	inherent	ADJ
faba-285	161	60	uncertainties	uncertainty	NOUN
faba-285	161	61	.	.	PUNCT
faba-285	162	1	our	our	PRON
faba-285	162	2	cognitive	cognitive	ADJ
faba-285	162	3	framework	framework	NOUN
faba-285	162	4	provides	provide	VERB
faba-285	162	5	a	a	DET
faba-285	162	6	new	new	ADJ
faba-285	162	7	,	,	PUNCT
faba-285	162	8	more	more	ADV
faba-285	162	9	insightful	insightful	ADJ
faba-285	162	10	lens	lens	NOUN
faba-285	162	11	for	for	ADP
faba-285	162	12	the	the	DET
faba-285	162	13	profession	profession	NOUN
faba-285	162	14	,	,	PUNCT
faba-285	162	15	showing	show	VERB
faba-285	162	16	that	that	SCONJ
faba-285	162	17	the	the	DET
faba-285	162	18	standards	standard	NOUN
faba-285	162	19	that	that	PRON
faba-285	162	20	challenge	challenge	VERB
faba-285	162	21	auditors	auditor	NOUN
faba-285	162	22	to	to	PART
faba-285	162	23	think	think	VERB
faba-285	162	24	critically	critically	ADV
faba-285	162	25	are	be	AUX
faba-285	162	26	the	the	DET
faba-285	162	27	same	same	ADJ
faba-285	162	28	standards	standard	NOUN
faba-285	162	29	that	that	PRON
faba-285	162	30	forge	forge	VERB
faba-285	162	31	the	the	DET
faba-285	162	32	most	most	ADV
faba-285	162	33	credible	credible	ADJ
faba-285	162	34	and	and	CCONJ
faba-285	162	35	reliable	reliable	ADJ
faba-285	162	36	reports	report	NOUN
faba-285	162	37	.	.	PUNCT
faba-285	163	1	the	the	DET
faba-285	163	2	empirical	empirical	ADJ
faba-285	163	3	evidence	evidence	NOUN
faba-285	163	4	is	be	AUX
faba-285	163	5	clear	clear	ADJ
faba-285	163	6	:	:	PUNCT
faba-285	163	7	while	while	SCONJ
faba-285	163	8	both	both	PRON
faba-285	163	9	verificational	verificational	ADJ
faba-285	163	10	and	and	CCONJ
faba-285	163	11	evaluative	evaluative	ADJ
faba-285	163	12	tasks	task	NOUN
faba-285	163	13	are	be	AUX
faba-285	163	14	significant	significant	ADJ
faba-285	163	15	pillars	pillar	NOUN
faba-285	163	16	of	of	ADP
faba-285	163	17	a	a	DET
faba-285	163	18	quality	quality	NOUN
faba-285	163	19	audit	audit	NOUN
faba-285	163	20	,	,	PUNCT
faba-285	163	21	the	the	DET
faba-285	163	22	latter	latter	NOUN
faba-285	163	23	carries	carry	VERB
faba-285	163	24	nearly	nearly	ADV
faba-285	163	25	double	double	DET
faba-285	163	26	the	the	DET
faba-285	163	27	weight	weight	NOUN
faba-285	163	28	in	in	ADP
faba-285	163	29	determining	determine	VERB
faba-285	163	30	the	the	DET
faba-285	163	31	final	final	ADJ
faba-285	163	32	quality	quality	NOUN
faba-285	163	33	of	of	ADP
faba-285	163	34	the	the	DET
faba-285	163	35	audit	audit	NOUN
faba-285	163	36	report	report	NOUN
faba-285	163	37	.	.	PUNCT
faba-285	164	1	this	this	DET
faba-285	164	2	finding	finding	NOUN
faba-285	164	3	is	be	AUX
faba-285	164	4	not	not	PART
faba-285	164	5	merely	merely	ADV
faba-285	164	6	academic	academic	ADJ
faba-285	164	7	;	;	PUNCT
faba-285	164	8	it	it	PRON
faba-285	164	9	is	be	AUX
faba-285	164	10	a	a	DET
faba-285	164	11	strategic	strategic	ADJ
faba-285	164	12	imperative	imperative	NOUN
faba-285	164	13	for	for	ADP
faba-285	164	14	a	a	DET
faba-285	164	15	profession	profession	NOUN
faba-285	164	16	at	at	ADP
faba-285	164	17	a	a	DET
faba-285	164	18	crossroads	crossroad	NOUN
faba-285	164	19	.	.	PUNCT
faba-285	165	1	to	to	PART
faba-285	165	2	thrive	thrive	VERB
faba-285	165	3	in	in	ADP
faba-285	165	4	an	an	DET
faba-285	165	5	era	era	NOUN
faba-285	165	6	of	of	ADP
faba-285	165	7	increasing	increase	VERB
faba-285	165	8	complexity	complexity	NOUN
faba-285	165	9	and	and	CCONJ
faba-285	165	10	automation	automation	NOUN
faba-285	165	11	,	,	PUNCT
faba-285	165	12	the	the	DET
faba-285	165	13	focus	focus	NOUN
faba-285	165	14	of	of	ADP
faba-285	165	15	training	training	NOUN
faba-285	165	16	,	,	PUNCT
faba-285	165	17	methodology	methodology	NOUN
faba-285	165	18	,	,	PUNCT
faba-285	165	19	and	and	CCONJ
faba-285	165	20	culture	culture	NOUN
faba-285	165	21	must	must	AUX
faba-285	165	22	shift	shift	VERB
faba-285	165	23	decisively	decisively	ADV
faba-285	165	24	towards	towards	ADP
faba-285	165	25	cultivating	cultivate	VERB
faba-285	165	26	the	the	DET
faba-285	165	27	sophisticated	sophisticated	ADJ
faba-285	165	28	evaluative	evaluative	ADJ
faba-285	165	29	skills	skill	NOUN
faba-285	165	30	that	that	PRON
faba-285	165	31	represent	represent	VERB
faba-285	165	32	the	the	DET
faba-285	165	33	true	true	ADJ
faba-285	165	34	art	art	NOUN
faba-285	165	35	and	and	CCONJ
faba-285	165	36	science	science	NOUN
faba-285	165	37	of	of	ADP
faba-285	165	38	auditing	auditing	NOUN
faba-285	165	39	.	.	PUNCT
faba-285	166	1	the	the	DET
faba-285	166	2	future	future	ADJ
faba-285	166	3	-	-	PUNCT
faba-285	166	4	proof	proof	ADJ
faba-285	166	5	auditor	auditor	NOUN
faba-285	166	6	is	be	AUX
faba-285	166	7	not	not	PART
faba-285	166	8	one	one	NUM
faba-285	166	9	who	who	PRON
faba-285	166	10	can	can	AUX
faba-285	166	11	follow	follow	VERB
faba-285	166	12	a	a	DET
faba-285	166	13	checklist	checklist	NOUN
faba-285	166	14	better	well	ADV
faba-285	166	15	,	,	PUNCT
faba-285	166	16	but	but	CCONJ
faba-285	166	17	one	one	NUM
faba-285	166	18	who	who	PRON
faba-285	166	19	can	can	AUX
faba-285	166	20	think	think	VERB
faba-285	166	21	better	well	ADV
faba-285	166	22	when	when	SCONJ
faba-285	166	23	there	there	PRON
faba-285	166	24	is	be	VERB
faba-285	166	25	no	no	DET
faba-285	166	26	checklist	checklist	NOUN
faba-285	166	27	to	to	PART
faba-285	166	28	follow	follow	VERB
faba-285	166	29	.	.	PUNCT
faba-285	167	1	limitations	limitation	NOUN
faba-285	167	2	and	and	CCONJ
faba-285	167	3	future	future	ADJ
faba-285	167	4	research	research	NOUN
faba-285	167	5	the	the	DET
faba-285	167	6	findings	finding	NOUN
faba-285	167	7	of	of	ADP
faba-285	167	8	this	this	DET
faba-285	167	9	study	study	NOUN
faba-285	167	10	should	should	AUX
faba-285	167	11	be	be	AUX
faba-285	167	12	interpreted	interpret	VERB
faba-285	167	13	in	in	ADP
faba-285	167	14	light	light	NOUN
faba-285	167	15	of	of	ADP
faba-285	167	16	several	several	ADJ
faba-285	167	17	limitations	limitation	NOUN
faba-285	167	18	which	which	PRON
faba-285	167	19	provide	provide	VERB
faba-285	167	20	avenues	avenue	NOUN
faba-285	167	21	for	for	ADP
faba-285	167	22	future	future	ADJ
faba-285	167	23	research	research	NOUN
faba-285	167	24	:	:	PUNCT
faba-285	167	25			NOUN
faba-285	167	26	generalizability	generalizability	NOUN
faba-285	167	27	and	and	CCONJ
faba-285	167	28	sample	sample	NOUN
faba-285	167	29	limitations	limitation	NOUN
faba-285	167	30	:	:	PUNCT
faba-285	167	31	the	the	DET
faba-285	167	32	data	datum	NOUN
faba-285	167	33	was	be	AUX
faba-285	167	34	collected	collect	VERB
faba-285	167	35	from	from	ADP
faba-285	167	36	a	a	DET
faba-285	167	37	single	single	ADJ
faba-285	167	38	country	country	NOUN
faba-285	167	39	(	(	PUNCT
faba-285	167	40	algeria	algeria	PROPN
faba-285	167	41	)	)	PUNCT
faba-285	167	42	,	,	PUNCT
faba-285	167	43	which	which	PRON
faba-285	167	44	may	may	AUX
faba-285	167	45	limit	limit	VERB
faba-285	167	46	the	the	DET
faba-285	167	47	generalizability	generalizability	NOUN
faba-285	167	48	of	of	ADP
faba-285	167	49	the	the	DET
faba-285	167	50	findings	finding	NOUN
faba-285	167	51	to	to	ADP
faba-285	167	52	different	different	ADJ
faba-285	167	53	institutional	institutional	ADJ
faba-285	167	54	and	and	CCONJ
faba-285	167	55	cultural	cultural	ADJ
faba-285	167	56	contexts	context	NOUN
faba-285	167	57	.	.	PUNCT
faba-285	168	1	furthermore	furthermore	ADV
faba-285	168	2	,	,	PUNCT
faba-285	168	3	the	the	DET
faba-285	168	4	11	11	NUM
faba-285	168	5	%	%	NOUN
faba-285	168	6	response	response	NOUN
faba-285	168	7	rate	rate	NOUN
faba-285	168	8	,	,	PUNCT
faba-285	168	9	while	while	SCONJ
faba-285	168	10	not	not	PART
faba-285	168	11	atypical	atypical	ADJ
faba-285	168	12	for	for	ADP
faba-285	168	13	surveys	survey	NOUN
faba-285	168	14	of	of	ADP
faba-285	168	15	senior	senior	ADJ
faba-285	168	16	professionals	professional	NOUN
faba-285	168	17	,	,	PUNCT
faba-285	168	18	raises	raise	VERB
faba-285	168	19	the	the	DET
faba-285	168	20	possibility	possibility	NOUN
faba-285	168	21	of	of	ADP
faba-285	168	22	non	non	ADJ
faba-285	168	23	-	-	ADJ
faba-285	168	24	response	response	ADJ
faba-285	168	25	bias	bias	NOUN
faba-285	168	26	,	,	PUNCT
faba-285	168	27	where	where	SCONJ
faba-285	168	28	the	the	DET
faba-285	168	29	views	view	NOUN
faba-285	168	30	of	of	ADP
faba-285	168	31	respondents	respondent	NOUN
faba-285	168	32	may	may	AUX
faba-285	168	33	differ	differ	VERB
faba-285	168	34	systematically	systematically	ADV
faba-285	168	35	from	from	ADP
faba-285	168	36	those	those	PRON
faba-285	168	37	of	of	ADP
faba-285	168	38	non	non	NOUN
faba-285	168	39	-	-	NOUN
faba-285	168	40	respondents	respondent	NOUN
faba-285	168	41	.	.	PUNCT
faba-285	169	1	future	future	ADJ
faba-285	169	2	research	research	NOUN
faba-285	169	3	should	should	AUX
faba-285	169	4	replicate	replicate	VERB
faba-285	169	5	this	this	DET
faba-285	169	6	study	study	NOUN
faba-285	169	7	in	in	ADP
faba-285	169	8	different	different	ADJ
faba-285	169	9	jurisdictions	jurisdiction	NOUN
faba-285	169	10	(	(	PUNCT
faba-285	169	11	e.g.	e.g.	ADV
faba-285	169	12	,	,	PUNCT
faba-285	169	13	developed	develop	VERB
faba-285	169	14	vs.	vs.	ADP
faba-285	169	15	developing	develop	VERB
faba-285	169	16	markets	market	NOUN
faba-285	169	17	)	)	PUNCT
faba-285	169	18	to	to	PART
faba-285	169	19	test	test	VERB
faba-285	169	20	the	the	DET
faba-285	169	21	framework	framework	NOUN
faba-285	169	22	's	's	PART
faba-285	169	23	external	external	ADJ
faba-285	169	24	validity	validity	NOUN
faba-285	169	25	.	.	PUNCT
faba-285	170	1			X
faba-285	170	2	perceptual	perceptual	ADJ
faba-285	170	3	data	datum	NOUN
faba-285	170	4	:	:	PUNCT
faba-285	170	5	the	the	DET
faba-285	170	6	study	study	NOUN
faba-285	170	7	relies	rely	VERB
faba-285	170	8	on	on	ADP
faba-285	170	9	self	self	NOUN
faba-285	170	10	-	-	PUNCT
faba-285	170	11	reported	report	VERB
faba-285	170	12	perceptions	perception	NOUN
faba-285	170	13	of	of	ADP
faba-285	170	14	compliance	compliance	NOUN
faba-285	170	15	and	and	CCONJ
faba-285	170	16	quality	quality	NOUN
faba-285	170	17	,	,	PUNCT
faba-285	170	18	which	which	PRON
faba-285	170	19	may	may	AUX
faba-285	170	20	not	not	PART
faba-285	170	21	perfectly	perfectly	ADV
faba-285	170	22	align	align	VERB
faba-285	170	23	with	with	ADP
faba-285	170	24	actual	actual	ADJ
faba-285	170	25	audit	audit	NOUN
faba-285	170	26	practices	practice	NOUN
faba-285	170	27	.	.	PUNCT
faba-285	171	1	future	future	ADJ
faba-285	171	2	research	research	NOUN
faba-285	171	3	could	could	AUX
faba-285	171	4	triangulate	triangulate	VERB
faba-285	171	5	these	these	DET
faba-285	171	6	findings	finding	NOUN
faba-285	171	7	using	use	VERB
faba-285	171	8	archival	archival	NOUN
faba-285	171	9	data	datum	NOUN
faba-285	171	10	,	,	PUNCT
faba-285	171	11	such	such	ADJ
faba-285	171	12	as	as	ADP
faba-285	171	13	analyzing	analyze	VERB
faba-285	171	14	regulatory	regulatory	ADJ
faba-285	171	15	inspection	inspection	NOUN
faba-285	171	16	reports	report	NOUN
faba-285	171	17	(	(	PUNCT
faba-285	171	18	e.g.	e.g.	ADV
faba-285	171	19	,	,	PUNCT
faba-285	171	20	from	from	ADP
faba-285	171	21	the	the	DET
faba-285	171	22	pcaob	pcaob	NOUN
faba-285	171	23	or	or	CCONJ
faba-285	171	24	frc	frc	NOUN
faba-285	171	25	)	)	PUNCT
faba-285	171	26	to	to	PART
faba-285	171	27	code	code	VERB
faba-285	171	28	deficiencies	deficiency	NOUN
faba-285	171	29	based	base	VERB
faba-285	171	30	on	on	ADP
faba-285	171	31	whether	whether	SCONJ
faba-285	171	32	they	they	PRON
faba-285	171	33	relate	relate	VERB
faba-285	171	34	to	to	ADP
faba-285	171	35	verificational	verificational	ADJ
faba-285	171	36	or	or	CCONJ
faba-285	171	37	evaluative	evaluative	ADJ
faba-285	171	38	tasks	task	NOUN
faba-285	171	39	and	and	CCONJ
faba-285	171	40	linking	link	VERB
faba-285	171	41	them	they	PRON
faba-285	171	42	to	to	PART
faba-285	171	43	audit	audit	VERB
faba-285	171	44	outcomes	outcome	NOUN
faba-285	171	45	like	like	ADP
faba-285	171	46	audit	audit	NOUN
faba-285	171	47	failures	failure	NOUN
faba-285	171	48	or	or	CCONJ
faba-285	171	49	financial	financial	ADJ
faba-285	171	50	restatements	restatement	NOUN
faba-285	171	51	.	.	PUNCT
faba-285	172	1			DET
faba-285	172	2	cross	cross	ADJ
faba-285	172	3	-	-	ADJ
faba-285	172	4	sectional	sectional	ADJ
faba-285	172	5	design	design	NOUN
faba-285	172	6	:	:	PUNCT
faba-285	172	7	the	the	DET
faba-285	172	8	cross	cross	ADJ
faba-285	172	9	-	-	ADJ
faba-285	172	10	sectional	sectional	ADJ
faba-285	172	11	design	design	NOUN
faba-285	172	12	establishes	establish	VERB
faba-285	172	13	strong	strong	ADJ
faba-285	172	14	association	association	NOUN
faba-285	172	15	but	but	CCONJ
faba-285	172	16	not	not	PART
faba-285	172	17	definitive	definitive	ADJ
faba-285	172	18	causality	causality	NOUN
faba-285	172	19	.	.	PUNCT
faba-285	173	1	an	an	DET
faba-285	173	2	experimental	experimental	ADJ
faba-285	173	3	design	design	NOUN
faba-285	173	4	using	use	VERB
faba-285	173	5	vignettes	vignette	NOUN
faba-285	173	6	,	,	PUNCT
faba-285	173	7	where	where	SCONJ
faba-285	173	8	auditors	auditor	NOUN
faba-285	173	9	are	be	AUX
faba-285	173	10	presented	present	VERB
faba-285	173	11	with	with	ADP
faba-285	173	12	either	either	CCONJ
faba-285	173	13	a	a	DET
faba-285	173	14	factual	factual	ADJ
faba-285	173	15	error	error	NOUN
faba-285	173	16	or	or	CCONJ
faba-285	173	17	a	a	DET
faba-285	173	18	questionable	questionable	ADJ
faba-285	173	19	judgment	judgment	NOUN
faba-285	173	20	,	,	PUNCT
faba-285	173	21	could	could	AUX
faba-285	173	22	provide	provide	VERB
faba-285	173	23	stronger	strong	ADJ
faba-285	173	24	causal	causal	ADJ
faba-285	173	25	evidence	evidence	NOUN
faba-285	173	26	.	.	PUNCT
faba-285	174	1	reference	reference	NOUN
faba-285	174	2	bonner	bonner	PROPN
faba-285	174	3	,	,	PUNCT
faba-285	174	4	s.	s.	PROPN
faba-285	174	5	2008	2008	NUM
faba-285	174	6	.	.	PUNCT
faba-285	175	1	judgment	judgment	NOUN
faba-285	175	2	and	and	CCONJ
faba-285	175	3	decision	decision	NOUN
faba-285	175	4	making	making	NOUN
faba-285	175	5	in	in	ADP
faba-285	175	6	accounting	accounting	NOUN
faba-285	175	7	.illustrated	.illustrate	VERB
faba-285	175	8	ed	ed	NOUN
faba-285	175	9	.	.	PUNCT
faba-285	175	10	pearson	pearson	PROPN
faba-285	175	11	/	/	SYM
faba-285	175	12	prentice	prentice	PROPN
faba-285	175	13	hall	hall	PROPN
faba-285	175	14	.	.	PUNCT
faba-285	176	1	brown	brown	ADJ
faba-285	176	2	-	-	PUNCT
faba-285	176	3	liburd	liburd	NOUN
faba-285	176	4	,	,	PUNCT
faba-285	176	5	h.	h.	PROPN
faba-285	176	6	,	,	PUNCT
faba-285	176	7	and	and	CCONJ
faba-285	176	8	m.	m.	NOUN
faba-285	176	9	a.	a.	NOUN
faba-285	176	10	vasarhelyi	vasarhelyi	PROPN
faba-285	176	11	.	.	PUNCT
faba-285	177	1	2015	2015	NUM
faba-285	177	2	.	.	PUNCT
faba-285	178	1	big	big	ADJ
faba-285	178	2	data	datum	NOUN
faba-285	178	3	and	and	CCONJ
faba-285	178	4	audit	audit	NOUN
faba-285	178	5	evidence	evidence	NOUN
faba-285	178	6	.	.	PUNCT
faba-285	179	1	journal	journal	NOUN
faba-285	179	2	of	of	ADP
faba-285	179	3	emerging	emerge	VERB
faba-285	179	4	technologies	technology	NOUN
faba-285	179	5	in	in	ADP
faba-285	179	6	accounting	accounting	NOUN
faba-285	179	7	,	,	PUNCT
faba-285	179	8	12(1):1	12(1):1	PROPN
faba-285	179	9	-	-	SYM
faba-285	179	10	16	16	NUM
faba-285	179	11	.	.	PUNCT
faba-285	180	1	https://doi.org/10.2308/jeta-10468	https://doi.org/10.2308/jeta-10468	PROPN
faba-285	180	2	christensen	christensen	PROPN
faba-285	180	3	,	,	PUNCT
faba-285	180	4	b.	b.	PROPN
faba-285	180	5	e.	e.	PROPN
faba-285	180	6	,	,	PUNCT
faba-285	180	7	s.	s.	PROPN
faba-285	180	8	m.	m.	PROPN
faba-285	180	9	glover	glover	PROPN
faba-285	180	10	,	,	PUNCT
faba-285	180	11	and	and	CCONJ
faba-285	180	12	c.	c.	PROPN
faba-285	180	13	j.	j.	PROPN
faba-285	180	14	wolfe	wolfe	PROPN
faba-285	180	15	.	.	PROPN
faba-285	180	16	2014	2014	NUM
faba-285	180	17	.	.	PUNCT
faba-285	181	1	do	do	AUX
faba-285	181	2	critical	critical	ADJ
faba-285	181	3	audit	audit	NOUN
faba-285	181	4	matter	matter	NOUN
faba-285	181	5	paragraphs	paragraph	NOUN
faba-285	181	6	in	in	ADP
faba-285	181	7	the	the	DET
faba-285	181	8	audit	audit	NOUN
faba-285	181	9	report	report	NOUN
faba-285	181	10	change	change	VERB
faba-285	181	11	nonprofessional	nonprofessional	ADJ
faba-285	181	12	investors	investor	NOUN
faba-285	181	13	'	'	PART
faba-285	181	14	decision	decision	NOUN
faba-285	181	15	to	to	PART
faba-285	181	16	invest	invest	VERB
faba-285	181	17	?	?	PUNCT
faba-285	182	1	auditing	auditing	NOUN
faba-285	182	2	:	:	PUNCT
faba-285	182	3	a	a	DET
faba-285	182	4	journal	journal	NOUN
faba-285	182	5	of	of	ADP
faba-285	182	6	practice	practice	NOUN
faba-285	182	7	&	&	CCONJ
faba-285	182	8	theory	theory	NOUN
faba-285	182	9	,	,	PUNCT
faba-285	182	10	33(4	33(4	NUM
faba-285	182	11	):	):	PUNCT
faba-285	182	12	71	71	NUM
faba-285	182	13	-	-	SYM
faba-285	182	14	93	93	NUM
faba-285	182	15	.	.	PUNCT
faba-285	183	1	https://doi.org/10.2308/ajpt-50793	https://doi.org/10.2308/ajpt-50793	ADJ
faba-285	183	2	deangelo	deangelo	NOUN
faba-285	183	3	,	,	PUNCT
faba-285	183	4	l.	l.	PROPN
faba-285	183	5	1981	1981	NUM
faba-285	183	6	.	.	PUNCT
faba-285	184	1	auditor	auditor	NOUN
faba-285	184	2	size	size	NOUN
faba-285	184	3	and	and	CCONJ
faba-285	184	4	quality	quality	NOUN
faba-285	184	5	.	.	PUNCT
faba-285	185	1	journal	journal	PROPN
faba-285	185	2	of	of	ADP
faba-285	185	3	accounting	accounting	NOUN
faba-285	185	4	and	and	CCONJ
faba-285	185	5	economics	economic	NOUN
faba-285	185	6	,	,	PUNCT
faba-285	185	7	3(3	3(3	NUM
faba-285	185	8	):	):	PUNCT
faba-285	185	9	183	183	NUM
faba-285	185	10	-	-	SYM
faba-285	185	11	199	199	NUM
faba-285	185	12	.	.	PUNCT
faba-285	186	1	retrieved	retrieve	VERB
faba-285	186	2	from	from	ADP
faba-285	186	3	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	PROPN
faba-285	186	4	lessambo	lessambo	NOUN
faba-285	186	5	,	,	PUNCT
faba-285	186	6	f.	f.	PROPN
faba-285	186	7	i.	i.	PROPN
faba-285	186	8	2018	2018	NUM
faba-285	186	9	.	.	PUNCT
faba-285	187	1	auditing	auditing	NOUN
faba-285	187	2	,	,	PUNCT
faba-285	187	3	assurance	assurance	NOUN
faba-285	187	4	services	service	NOUN
faba-285	187	5	,	,	PUNCT
faba-285	187	6	and	and	CCONJ
faba-285	187	7	forensics	forensic	NOUN
faba-285	187	8	.	.	PUNCT
faba-285	188	1	palgrave	palgrave	PROPN
faba-285	188	2	macmillan	macmillan	PROPN
faba-285	188	3	.	.	PROPN
faba-285	189	1	https://doi.org/https://doi.org/10.1007/978-3-319-90521-1	https://doi.org/https://doi.org/10.1007/978-3-319-90521-1	PROPN
faba-285	189	2	flood	flood	PROPN
faba-285	189	3	,	,	PUNCT
faba-285	189	4	j.	j.	PROPN
faba-285	189	5	2023	2023	NUM
faba-285	189	6	.	.	PUNCT
faba-285	190	1	practitioner	practitioner	NOUN
faba-285	190	2	's	's	PART
faba-285	190	3	guide	guide	NOUN
faba-285	190	4	to	to	PART
faba-285	190	5	gaas	gaas	VERB
faba-285	190	6	2023	2023	NUM
faba-285	190	7	:	:	PUNCT
faba-285	190	8	coveringall	coveringall	NOUN
faba-285	190	9	sass	sass	VERB
faba-285	190	10	,	,	PUNCT
faba-285	190	11	ssaes	ssae	NOUN
faba-285	190	12	,	,	PUNCT
faba-285	190	13	ssarss	ssarss	NOUN
faba-285	190	14	,	,	PUNCT
faba-285	190	15	and	and	CCONJ
faba-285	190	16	interpretations	interpretation	NOUN
faba-285	190	17	2nd	2nd	PROPN
faba-285	190	18	ed	ed	PROPN
faba-285	190	19	.	.	PUNCT
faba-285	190	20	wiley	wiley	PROPN
faba-285	190	21	.	.	PUNCT
faba-285	191	1	https://doi.org/10.1002/9781394152735	https://doi.org/10.1002/9781394152735	PROPN
faba-285	191	2	francis	francis	PROPN
faba-285	191	3	,	,	PUNCT
faba-285	191	4	j.	j.	PROPN
faba-285	191	5	2011	2011	NUM
faba-285	191	6	.	.	PUNCT
faba-285	192	1	a	a	DET
faba-285	192	2	framework	framework	NOUN
faba-285	192	3	for	for	ADP
faba-285	192	4	understanding	understanding	NOUN
faba-285	192	5	and	and	CCONJ
faba-285	192	6	researching	research	VERB
faba-285	192	7	audit	audit	NOUN
faba-285	192	8	quality	quality	NOUN
faba-285	192	9	.	.	PUNCT
faba-285	193	1	auditing	auditing	NOUN
faba-285	193	2	:	:	PUNCT
faba-285	193	3	a	a	DET
faba-285	193	4	journal	journal	NOUN
faba-285	193	5	of	of	ADP
faba-285	193	6	practice	practice	NOUN
faba-285	193	7	&	&	CCONJ
faba-285	193	8	theory	theory	NOUN
faba-285	193	9	,	,	PUNCT
faba-285	193	10	30(2	30(2	NUM
faba-285	193	11	):	):	PUNCT
faba-285	193	12	125	125	NUM
faba-285	193	13	-	-	SYM
faba-285	193	14	152	152	NUM
faba-285	193	15	.	.	PUNCT
faba-285	194	1	https://doi.org/10.2308/ajpt-50006	https://doi.org/10.2308/ajpt-50006	PROPN
faba-285	194	2	francis	francis	PROPN
faba-285	194	3	,	,	PUNCT
faba-285	194	4	j.	j.	PROPN
faba-285	194	5	,	,	PUNCT
faba-285	194	6	p.	p.	PROPN
faba-285	194	7	michas	michas	PROPN
faba-285	194	8	,	,	PUNCT
faba-285	194	9	and	and	CCONJ
faba-285	194	10	s.	s.	PROPN
faba-285	194	11	seavey	seavey	PROPN
faba-285	194	12	.	.	PUNCT
faba-285	195	1	2013	2013	NUM
faba-285	195	2	.	.	PUNCT
faba-285	196	1	does	do	AUX
faba-285	196	2	audit	audit	VERB
faba-285	196	3	market	market	NOUN
faba-285	196	4	concentration	concentration	NOUN
faba-285	196	5	harm	harm	NOUN
faba-285	196	6	the	the	DET
faba-285	196	7	quality	quality	NOUN
faba-285	196	8	of	of	ADP
faba-285	196	9	audited	audit	VERB
faba-285	196	10	earnings	earning	NOUN
faba-285	196	11	?	?	PUNCT
faba-285	197	1	evidence	evidence	NOUN
faba-285	197	2	from	from	ADP
faba-285	197	3	audit	audit	NOUN
faba-285	197	4	markets	market	NOUN
faba-285	197	5	in	in	ADP
faba-285	197	6	42	42	NUM
faba-285	197	7	countries	country	NOUN
faba-285	197	8	.	.	PUNCT
faba-285	198	1	contemporary	contemporary	ADJ
faba-285	198	2	accounting	accounting	NOUN
faba-285	198	3	research	research	NOUN
faba-285	198	4	,	,	PUNCT
faba-285	198	5	30(1	30(1	NUM
faba-285	198	6	):	):	PUNCT
faba-285	198	7	325	325	NUM
faba-285	198	8	-	-	SYM
faba-285	198	9	355	355	NUM
faba-285	198	10	.	.	PUNCT
faba-285	199	1	https://doi.org/10.1111/j.1911-3846.2012.01156.x	https://doi.org/10.1111/j.1911-3846.2012.01156.x	X
faba-285	200	1	griffith	griffith	PROPN
faba-285	200	2	,	,	PUNCT
faba-285	200	3	e.	e.	PROPN
faba-285	200	4	,	,	PUNCT
faba-285	200	5	j.	j.	PROPN
faba-285	200	6	hammersley	hammersley	PROPN
faba-285	200	7	,	,	PUNCT
faba-285	200	8	k.	k.	PROPN
faba-285	200	9	kadous	kadous	PROPN
faba-285	200	10	,	,	PUNCT
faba-285	200	11	and	and	CCONJ
faba-285	200	12	d.	d.	PROPN
faba-285	200	13	young	young	PROPN
faba-285	200	14	.	.	PUNCT
faba-285	201	1	2015	2015	NUM
faba-285	201	2	.	.	PUNCT
faba-285	202	1	auditor	auditor	NOUN
faba-285	202	2	mindsets	mindset	NOUN
faba-285	202	3	and	and	CCONJ
faba-285	202	4	audits	audits	NOUN
faba-285	202	5	of	of	ADP
faba-285	202	6	complex	complex	ADJ
faba-285	202	7	estimates	estimate	NOUN
faba-285	202	8	.	.	PUNCT
faba-285	203	1	journal	journal	NOUN
faba-285	203	2	of	of	ADP
faba-285	203	3	accounting	accounting	NOUN
faba-285	203	4	research	research	NOUN
faba-285	203	5	,	,	PUNCT
faba-285	203	6	53(1	53(1	NUM
faba-285	203	7	):	):	PUNCT
faba-285	203	8	49	49	NUM
faba-285	203	9	-	-	SYM
faba-285	203	10	77	77	NUM
faba-285	203	11	.	.	PUNCT
faba-285	204	1	https://doi.org/10.1111/1475-679x.12066	https://doi.org/10.1111/1475-679x.12066	PROPN
faba-285	204	2	hammersley	hammersley	NOUN
faba-285	204	3	,	,	PUNCT
faba-285	204	4	j.	j.	PROPN
faba-285	204	5	2011	2011	NUM
faba-285	204	6	.	.	PUNCT
faba-285	205	1	a	a	DET
faba-285	205	2	review	review	NOUN
faba-285	205	3	and	and	CCONJ
faba-285	205	4	model	model	NOUN
faba-285	205	5	of	of	ADP
faba-285	205	6	auditor	auditor	NOUN
faba-285	205	7	judgments	judgment	NOUN
faba-285	205	8	in	in	ADP
faba-285	205	9	fraud	fraud	NOUN
faba-285	205	10	-	-	PUNCT
faba-285	205	11	related	relate	VERB
faba-285	205	12	planning	planning	NOUN
faba-285	205	13	tasks	task	NOUN
faba-285	205	14	.	.	PUNCT
faba-285	206	1	auditing	auditing	NOUN
faba-285	206	2	:	:	PUNCT
faba-285	206	3	a	a	DET
faba-285	206	4	journal	journal	NOUN
faba-285	206	5	of	of	ADP
faba-285	206	6	practice	practice	NOUN
faba-285	206	7	&	&	CCONJ
faba-285	206	8	theory	theory	NOUN
faba-285	206	9	,	,	PUNCT
faba-285	206	10	30(4	30(4	NUM
faba-285	206	11	):	):	PUNCT
faba-285	206	12	101–128	101–128	NUM
faba-285	206	13	.	.	PUNCT
faba-285	207	1	https://doi.org/10.2308/ajpt-10145	https://doi.org/10.2308/ajpt-10145	PROPN
faba-285	207	2	hurtt	hurtt	PROPN
faba-285	207	3	,	,	PUNCT
faba-285	207	4	r.	r.	PROPN
faba-285	207	5	2010	2010	NUM
faba-285	207	6	.	.	PUNCT
faba-285	208	1	development	development	NOUN
faba-285	208	2	of	of	ADP
faba-285	208	3	a	a	DET
faba-285	208	4	scale	scale	NOUN
faba-285	208	5	to	to	PART
faba-285	208	6	measure	measure	VERB
faba-285	208	7	professional	professional	ADJ
faba-285	208	8	skepticism	skepticism	NOUN
faba-285	208	9	.	.	PUNCT
faba-285	209	1	auditing	auditing	NOUN
faba-285	209	2	:	:	PUNCT
faba-285	209	3	a	a	DET
faba-285	209	4	journal	journal	NOUN
faba-285	209	5	of	of	ADP
faba-285	209	6	practice	practice	NOUN
faba-285	209	7	&	&	CCONJ
faba-285	209	8	theory	theory	NOUN
faba-285	209	9	,	,	PUNCT
faba-285	209	10	29(1	29(1	NUM
faba-285	209	11	):	):	PUNCT
faba-285	209	12	149–171	149–171	NUM
faba-285	209	13	.	.	PUNCT
faba-285	210	1	https://doi.org/10.2308/aud.2010.29.1.149	https://doi.org/10.2308/aud.2010.29.1.149	PROPN
faba-285	210	2	iaasb	iaasb	NOUN
faba-285	210	3	.	.	PUNCT
faba-285	210	4	2021	2021	NUM
faba-285	210	5	.	.	PUNCT
faba-285	211	1	handbook	handbook	NOUN
faba-285	211	2	of	of	ADP
faba-285	211	3	international	international	ADJ
faba-285	211	4	quality	quality	NOUN
faba-285	211	5	management	management	NOUN
faba-285	211	6	,	,	PUNCT
faba-285	211	7	auditing	auditing	NOUN
faba-285	211	8	,	,	PUNCT
faba-285	211	9	review	review	NOUN
faba-285	211	10	,	,	PUNCT
faba-285	211	11	other	other	ADJ
faba-285	211	12	assurance	assurance	NOUN
faba-285	211	13	,	,	PUNCT
faba-285	211	14	and	and	CCONJ
faba-285	211	15	related	related	ADJ
faba-285	211	16	services	service	NOUN
faba-285	211	17	pronouncements	pronouncement	NOUN
faba-285	211	18	.	.	PUNCT
faba-285	212	1	ifac	ifac	NOUN
faba-285	212	2	.	.	PUNCT
faba-285	213	1	retrieved	retrieve	VERB
faba-285	213	2	from	from	ADP
faba-285	213	3	https://www.iaasb.org/publications/2021a	https://www.iaasb.org/publications/2021a	PROPN
faba-285	213	4	.	.	PROPN
faba-285	213	5	midoune	midoune	PROPN
faba-285	213	6	and	and	CCONJ
faba-285	213	7	k.	k.	PROPN
faba-285	213	8	serdani/	serdani/	NUM
faba-285	213	9	finance	finance	NOUN
faba-285	213	10	,	,	PUNCT
faba-285	213	11	accounting	accounting	NOUN
faba-285	213	12	and	and	CCONJ
faba-285	213	13	business	business	NOUN
faba-285	213	14	analysis	analysis	NOUN
faba-285	213	15	,	,	PUNCT
faba-285	213	16	volume	volume	NOUN
faba-285	213	17	7	7	NUM
faba-285	213	18	,	,	PUNCT
faba-285	213	19	issue	issue	NOUN
faba-285	213	20	2	2	NUM
faba-285	213	21	,	,	PUNCT
faba-285	213	22	2025	2025	NUM
faba-285	213	23	301	301	NUM
faba-285	213	24	handbook	handbook	NOUN
faba-285	213	25	-	-	PUNCT
faba-285	213	26	international	international	ADJ
faba-285	213	27	-	-	PUNCT
faba-285	213	28	quality	quality	NOUN
faba-285	213	29	-	-	PUNCT
faba-285	213	30	control	control	NOUN
faba-285	213	31	-	-	PUNCT
faba-285	213	32	auditing	audit	VERB
faba-285	213	33	-	-	PUNCT
faba-285	213	34	review	review	NOUN
faba-285	213	35	-	-	PUNCT
faba-285	213	36	other	other	ADJ
faba-285	213	37	-	-	PUNCT
faba-285	213	38	assurance	assurance	NOUN
faba-285	213	39	-	-	PUNCT
faba-285	213	40	and	and	CCONJ
faba-285	213	41	-	-	PUNCT
faba-285	213	42	related	relate	VERB
faba-285	213	43	-	-	PUNCT
faba-285	213	44	services	service	NOUN
faba-285	213	45	knechel	knechel	PROPN
faba-285	213	46	,	,	PUNCT
faba-285	213	47	w.	w.	PROPN
faba-285	213	48	,	,	PUNCT
faba-285	213	49	g.	g.	PROPN
faba-285	213	50	krishnan	krishnan	PROPN
faba-285	213	51	,	,	PUNCT
faba-285	213	52	m.	m.	NOUN
faba-285	213	53	p	p	NOUN
faba-285	213	54	-	-	PUNCT
faba-285	213	55	evzner	evzner	NOUN
faba-285	213	56	,	,	PUNCT
faba-285	213	57	l.	l.	NOUN
faba-285	213	58	bhaskar	bhaskar	NOUN
faba-285	213	59	,	,	PUNCT
faba-285	213	60	and	and	CCONJ
faba-285	213	61	u.	u.	PROPN
faba-285	213	62	velury	velury	NOUN
faba-285	213	63	.	.	PUNCT
faba-285	214	1	2013	2013	NUM
faba-285	214	2	.	.	PUNCT
faba-285	215	1	audit	audit	NOUN
faba-285	215	2	quality	quality	NOUN
faba-285	215	3	:	:	PUNCT
faba-285	215	4	insights	insight	NOUN
faba-285	215	5	from	from	ADP
faba-285	215	6	the	the	DET
faba-285	215	7	academic	academic	ADJ
faba-285	215	8	literature	literature	NOUN
faba-285	215	9	.	.	PUNCT
faba-285	216	1	auditing	auditing	NOUN
faba-285	216	2	:	:	PUNCT
faba-285	216	3	a	a	DET
faba-285	216	4	journal	journal	NOUN
faba-285	216	5	of	of	ADP
faba-285	216	6	practice	practice	NOUN
faba-285	216	7	&	&	CCONJ
faba-285	216	8	theory	theory	NOUN
faba-285	216	9	,	,	PUNCT
faba-285	216	10	32(1	32(1	NUM
faba-285	216	11	):	):	PUNCT
faba-285	216	12	1	1	NUM
faba-285	216	13	-	-	SYM
faba-285	216	14	68	68	NUM
faba-285	216	15	.	.	PUNCT
faba-285	216	16	retrieved	retrieve	VERB
faba-285	216	17	from	from	ADP
faba-285	216	18	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040754	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040754	PROPN
faba-285	216	19	#	#	NOUN
faba-285	216	20	libby	libby	PROPN
faba-285	216	21	,	,	PUNCT
faba-285	216	22	r.	r.	PROPN
faba-285	216	23	,	,	PUNCT
faba-285	216	24	and	and	CCONJ
faba-285	216	25	j.	j.	PROPN
faba-285	216	26	luft	luft	PROPN
faba-285	216	27	.	.	PUNCT
faba-285	217	1	1993	1993	NUM
faba-285	217	2	.	.	PUNCT
faba-285	218	1	determinants	determinant	NOUN
faba-285	218	2	of	of	ADP
faba-285	218	3	judgment	judgment	NOUN
faba-285	218	4	performance	performance	NOUN
faba-285	218	5	in	in	ADP
faba-285	218	6	accounting	accounting	NOUN
faba-285	218	7	settings	setting	NOUN
faba-285	218	8	:	:	PUNCT
faba-285	218	9	ability	ability	NOUN
faba-285	218	10	,	,	PUNCT
faba-285	218	11	knowledge	knowledge	NOUN
faba-285	218	12	,	,	PUNCT
faba-285	218	13	motivation	motivation	NOUN
faba-285	218	14	,	,	PUNCT
faba-285	218	15	and	and	CCONJ
faba-285	218	16	environment	environment	NOUN
faba-285	218	17	.	.	PUNCT
faba-285	219	1	accounting	accounting	NOUN
faba-285	219	2	,	,	PUNCT
faba-285	219	3	organizations	organization	NOUN
faba-285	219	4	and	and	CCONJ
faba-285	219	5	society	society	NOUN
faba-285	219	6	,	,	PUNCT
faba-285	219	7	18(5	18(5	NUM
faba-285	219	8	):	):	PUNCT
faba-285	219	9	425	425	NUM
faba-285	219	10	-	-	SYM
faba-285	219	11	450	450	NUM
faba-285	219	12	.	.	PUNCT
faba-285	220	1	https://doi.org/10.1016/0361-3682(93)90040-d	https://doi.org/10.1016/0361-3682(93)90040-d	NOUN
faba-285	220	2	nelson	nelson	PROPN
faba-285	220	3	,	,	PUNCT
faba-285	220	4	m.	m.	NOUN
faba-285	220	5	2009	2009	NUM
faba-285	220	6	.	.	PUNCT
faba-285	221	1	a	a	DET
faba-285	221	2	model	model	NOUN
faba-285	221	3	and	and	CCONJ
faba-285	221	4	literature	literature	NOUN
faba-285	221	5	review	review	NOUN
faba-285	221	6	of	of	ADP
faba-285	221	7	professional	professional	ADJ
faba-285	221	8	skepticism	skepticism	NOUN
faba-285	221	9	in	in	ADP
faba-285	221	10	auditing	auditing	NOUN
faba-285	221	11	.	.	PUNCT
faba-285	222	1	auditing	auditing	NOUN
faba-285	222	2	:	:	PUNCT
faba-285	222	3	a	a	DET
faba-285	222	4	journal	journal	NOUN
faba-285	222	5	of	of	ADP
faba-285	222	6	practice	practice	NOUN
faba-285	222	7	&	&	CCONJ
faba-285	222	8	theory	theory	NOUN
faba-285	222	9	,	,	PUNCT
faba-285	222	10	28(2	28(2	NUM
faba-285	222	11	):	):	PUNCT
faba-285	222	12	1	1	NUM
faba-285	222	13	-	-	SYM
faba-285	222	14	34	34	NUM
faba-285	222	15	.	.	PUNCT
faba-285	223	1	https://doi.org/10.2308/aud.2009.28.2.1	https://doi.org/10.2308/aud.2009.28.2.1	NOUN
faba-285	223	2	nwadialor	nwadialor	PROPN
faba-285	223	3	,	,	PUNCT
faba-285	223	4	e.	e.	PROPN
faba-285	223	5	,	,	PUNCT
faba-285	223	6	and	and	CCONJ
faba-285	223	7	t.	t.	PROPN
faba-285	223	8	obi	obi	PROPN
faba-285	223	9	.	.	PUNCT
faba-285	223	10	2020	2020	NUM
faba-285	223	11	.	.	PUNCT
faba-285	224	1	effect	effect	NOUN
faba-285	224	2	of	of	ADP
faba-285	224	3	big	big	ADJ
faba-285	224	4	data	datum	NOUN
faba-285	224	5	on	on	ADP
faba-285	224	6	the	the	DET
faba-285	224	7	quality	quality	NOUN
faba-285	224	8	of	of	ADP
faba-285	224	9	audit	audit	NOUN
faba-285	224	10	reports	report	NOUN
faba-285	224	11	in	in	ADP
faba-285	224	12	anambra	anambra	PROPN
faba-285	224	13	.	.	PUNCT
faba-285	225	1	international	international	ADJ
faba-285	225	2	journal	journal	NOUN
faba-285	225	3	of	of	ADP
faba-285	225	4	advanced	advanced	ADJ
faba-285	225	5	academic	academic	ADJ
faba-285	225	6	research	research	NOUN
faba-285	225	7	(	(	PUNCT
faba-285	225	8	social	social	ADJ
faba-285	225	9	and	and	CCONJ
faba-285	225	10	management	management	NOUN
faba-285	225	11	sciences	science	NOUN
faba-285	225	12	)	)	PUNCT
faba-285	225	13	,	,	PUNCT
faba-285	225	14	6(10	6(10	NUM
faba-285	225	15	):	):	PUNCT
faba-285	225	16	48	48	NUM
faba-285	225	17	-	-	SYM
faba-285	225	18	65	65	NUM
faba-285	225	19	.	.	PUNCT
faba-285	226	1	https://doi.org/10.46654/ij.24889849.s6107	https://doi.org/10.46654/ij.24889849.s6107	PROPN
faba-285	226	2	a.	a.	NOUN
faba-285	226	3	midoune	midoune	PROPN
faba-285	226	4	and	and	CCONJ
faba-285	226	5	k.	k.	PROPN
faba-285	226	6	serdani/	serdani/	NUM
faba-285	226	7	finance	finance	NOUN
faba-285	226	8	,	,	PUNCT
faba-285	226	9	accounting	accounting	NOUN
faba-285	226	10	and	and	CCONJ
faba-285	226	11	business	business	NOUN
faba-285	226	12	analysis	analysis	NOUN
faba-285	226	13	,	,	PUNCT
faba-285	226	14	volume	volume	NOUN
faba-285	226	15	7	7	NUM
faba-285	226	16	,	,	PUNCT
faba-285	226	17	issue	issue	NOUN
faba-285	226	18	2	2	NUM
faba-285	226	19	,	,	PUNCT
faba-285	226	20	2025	2025	NUM
faba-285	226	21	302	302	NUM
faba-285	226	22	appendix	appendix	NOUN
faba-285	226	23	a	a	DET
faba-285	226	24	:	:	PUNCT
faba-285	226	25	full	full	ADJ
faba-285	226	26	research	research	NOUN
faba-285	226	27	questionnaire	questionnaire	NOUN
faba-285	226	28	introduction	introduction	NOUN
faba-285	226	29	greetings	greeting	NOUN
faba-285	226	30	,	,	PUNCT
faba-285	226	31	we	we	PRON
faba-285	226	32	invite	invite	VERB
faba-285	226	33	you	you	PRON
faba-285	226	34	to	to	PART
faba-285	226	35	participate	participate	VERB
faba-285	226	36	in	in	ADP
faba-285	226	37	an	an	DET
faba-285	226	38	academic	academic	ADJ
faba-285	226	39	study	study	NOUN
faba-285	226	40	aiming	aim	VERB
faba-285	226	41	to	to	PART
faba-285	226	42	understand	understand	VERB
faba-285	226	43	the	the	DET
faba-285	226	44	differential	differential	ADJ
faba-285	226	45	impacts	impact	NOUN
faba-285	226	46	of	of	ADP
faba-285	226	47	compliance	compliance	NOUN
faba-285	226	48	with	with	ADP
faba-285	226	49	international	international	ADJ
faba-285	226	50	standards	standard	NOUN
faba-285	226	51	on	on	ADP
faba-285	226	52	auditing	auditing	NOUN
faba-285	226	53	(	(	PUNCT
faba-285	226	54	isas	isa	NOUN
faba-285	226	55	)	)	PUNCT
faba-285	226	56	on	on	ADP
faba-285	226	57	audit	audit	NOUN
faba-285	226	58	report	report	NOUN
faba-285	226	59	quality	quality	NOUN
faba-285	226	60	.	.	PUNCT
faba-285	227	1	this	this	DET
faba-285	227	2	survey	survey	NOUN
faba-285	227	3	will	will	AUX
faba-285	227	4	take	take	VERB
faba-285	227	5	approximately	approximately	ADV
faba-285	227	6	10	10	NUM
faba-285	227	7	-	-	SYM
faba-285	227	8	12	12	NUM
faba-285	227	9	minutes	minute	NOUN
faba-285	227	10	to	to	PART
faba-285	227	11	complete	complete	VERB
faba-285	227	12	.	.	PUNCT
faba-285	228	1	your	your	PRON
faba-285	228	2	participation	participation	NOUN
faba-285	228	3	is	be	AUX
faba-285	228	4	entirely	entirely	ADV
faba-285	228	5	voluntary	voluntary	ADJ
faba-285	228	6	,	,	PUNCT
faba-285	228	7	and	and	CCONJ
faba-285	228	8	all	all	DET
faba-285	228	9	collected	collect	VERB
faba-285	228	10	data	datum	NOUN
faba-285	228	11	will	will	AUX
faba-285	228	12	be	be	AUX
faba-285	228	13	treated	treat	VERB
faba-285	228	14	with	with	ADP
faba-285	228	15	strict	strict	ADJ
faba-285	228	16	confidentiality	confidentiality	NOUN
faba-285	228	17	and	and	CCONJ
faba-285	228	18	used	use	VERB
faba-285	228	19	only	only	ADV
faba-285	228	20	for	for	ADP
faba-285	228	21	aggregated	aggregate	VERB
faba-285	228	22	academic	academic	ADJ
faba-285	228	23	research	research	NOUN
faba-285	228	24	purposes	purpose	NOUN
faba-285	228	25	.	.	PUNCT
faba-285	229	1	we	we	PRON
faba-285	229	2	highly	highly	ADV
faba-285	229	3	appreciate	appreciate	VERB
faba-285	229	4	your	your	PRON
faba-285	229	5	time	time	NOUN
faba-285	229	6	and	and	CCONJ
faba-285	229	7	valuable	valuable	ADJ
faba-285	229	8	contribution	contribution	NOUN
faba-285	229	9	.	.	PUNCT
faba-285	230	1	part	part	NOUN
faba-285	230	2	1	1	NUM
faba-285	230	3	:	:	PUNCT
faba-285	230	4	demographic	demographic	ADJ
faba-285	230	5	information	information	NOUN
faba-285	230	6	1	1	NUM
faba-285	230	7	.	.	PUNCT
faba-285	230	8	current	current	ADJ
faba-285	230	9	profession	profession	NOUN
faba-285	230	10	:	:	PUNCT
faba-285	230	11	(	(	PUNCT
faba-285	230	12	)	)	PUNCT
faba-285	230	13	statutory	statutory	ADJ
faba-285	230	14	auditor	auditor	NOUN
faba-285	230	15	(	(	PUNCT
faba-285	230	16	)	)	PUNCT
faba-285	230	17	accounting	accounting	NOUN
faba-285	230	18	expert	expert	NOUN
faba-285	230	19	(	(	PUNCT
faba-285	230	20	)	)	PUNCT
faba-285	230	21	practicing	practice	VERB
faba-285	230	22	academic	academic	ADJ
faba-285	230	23	2	2	NUM
faba-285	230	24	.	.	NOUN
faba-285	230	25	years	year	NOUN
faba-285	230	26	of	of	ADP
faba-285	230	27	professional	professional	ADJ
faba-285	230	28	experience	experience	NOUN
faba-285	230	29	in	in	ADP
faba-285	230	30	audit	audit	NOUN
faba-285	230	31	and	and	CCONJ
faba-285	230	32	assurance	assurance	NOUN
faba-285	230	33	:	:	PUNCT
faba-285	230	34	(	(	PUNCT
faba-285	230	35	)	)	PUNCT
faba-285	230	36	less	less	ADJ
faba-285	230	37	than	than	ADP
faba-285	230	38	5	5	NUM
faba-285	230	39	years	year	NOUN
faba-285	230	40	(	(	PUNCT
faba-285	230	41	)	)	PUNCT
faba-285	230	42	5	5	NUM
faba-285	230	43	to	to	PART
faba-285	230	44	10	10	NUM
faba-285	230	45	years	year	NOUN
faba-285	230	46	(	(	PUNCT
faba-285	230	47	)	)	PUNCT
faba-285	230	48	11	11	NUM
faba-285	230	49	to	to	PART
faba-285	230	50	15	15	NUM
faba-285	230	51	years	year	NOUN
faba-285	230	52	(	(	PUNCT
faba-285	230	53	)	)	PUNCT
faba-285	230	54	more	more	ADJ
faba-285	230	55	than	than	ADP
faba-285	230	56	15	15	NUM
faba-285	230	57	years	year	NOUN
faba-285	230	58	3	3	NUM
faba-285	230	59	.	.	PUNCT
faba-285	230	60	highest	high	ADJ
faba-285	230	61	educational	educational	ADJ
faba-285	230	62	qualification	qualification	NOUN
faba-285	230	63	obtained	obtain	VERB
faba-285	230	64	:	:	PUNCT
faba-285	230	65	(	(	PUNCT
faba-285	230	66	)	)	PUNCT
faba-285	230	67	bachelor	bachelor	NOUN
faba-285	230	68	's	's	PART
faba-285	230	69	degree	degree	NOUN
faba-285	230	70	(	(	PUNCT
faba-285	230	71	)	)	PUNCT
faba-285	230	72	master	master	NOUN
faba-285	230	73	's	's	PART
faba-285	230	74	degree	degree	NOUN
faba-285	230	75	(	(	PUNCT
faba-285	230	76	)	)	PUNCT
faba-285	230	77	phd	phd	NOUN
faba-285	230	78	(	(	PUNCT
faba-285	230	79	)	)	PUNCT
faba-285	230	80	other	other	ADJ
faba-285	230	81	(	(	PUNCT
faba-285	230	82	please	please	INTJ
faba-285	230	83	specify	specify	VERB
faba-285	230	84	):	):	PUNCT
faba-285	231	1	_	_	PUNCT
faba-285	232	1	_	_	PUNCT
faba-285	233	1	_	_	PUNCT
faba-285	234	1	_	_	PUNCT
faba-285	235	1	_	_	PUNCT
faba-285	236	1	_	_	PUNCT
faba-285	237	1	_	_	PUNCT
faba-285	238	1	_	_	PUNCT
faba-285	239	1	_	_	PUNCT
faba-285	240	1	_	_	PUNCT
faba-285	241	1	part	part	NOUN
faba-285	241	2	2	2	NUM
faba-285	241	3	:	:	PUNCT
faba-285	241	4	independent	independent	ADJ
faba-285	241	5	study	study	NOUN
faba-285	241	6	constructs	construct	VERB
faba-285	241	7	to	to	ADP
faba-285	241	8	what	what	DET
faba-285	241	9	extent	extent	NOUN
faba-285	241	10	do	do	AUX
faba-285	241	11	you	you	PRON
faba-285	241	12	agree	agree	VERB
faba-285	241	13	that	that	SCONJ
faba-285	241	14	the	the	DET
faba-285	241	15	following	follow	VERB
faba-285	241	16	practices	practice	NOUN
faba-285	241	17	are	be	AUX
faba-285	241	18	essential	essential	ADJ
faba-285	241	19	for	for	ADP
faba-285	241	20	achieving	achieve	VERB
faba-285	241	21	a	a	DET
faba-285	241	22	high	high	ADJ
faba-285	241	23	-	-	PUNCT
faba-285	241	24	quality	quality	NOUN
faba-285	241	25	audit	audit	NOUN
faba-285	241	26	?	?	PUNCT
faba-285	242	1	(	(	PUNCT
faba-285	242	2	1	1	NUM
faba-285	242	3	=	=	PRON
faba-285	242	4	strongly	strongly	ADV
faba-285	242	5	disagree	disagree	VERB
faba-285	242	6	,	,	PUNCT
faba-285	242	7	2	2	NUM
faba-285	242	8	=	=	NOUN
faba-285	242	9	disagree	disagree	NOUN
faba-285	242	10	,	,	PUNCT
faba-285	242	11	3	3	NUM
faba-285	242	12	=	=	SYM
faba-285	242	13	neutral	neutral	ADJ
faba-285	242	14	,	,	PUNCT
faba-285	242	15	4	4	NUM
faba-285	242	16	=	=	NOUN
faba-285	242	17	agree	agree	VERB
faba-285	242	18	,	,	PUNCT
faba-285	242	19	5	5	NUM
faba-285	242	20	=	=	PRON
faba-285	242	21	strongly	strongly	ADV
faba-285	242	22	agree	agree	VERB
faba-285	242	23	)	)	PUNCT
faba-285	242	24	statement	statement	NOUN
faba-285	242	25	1	1	NUM
faba-285	242	26	2	2	NUM
faba-285	242	27	3	3	NUM
faba-285	242	28	4	4	NUM
faba-285	242	29	5	5	NUM
faba-285	242	30	a.	a.	NOUN
faba-285	242	31	verificational	verificational	ADJ
faba-285	242	32	evidence	evidence	NOUN
faba-285	242	33	standards	standard	NOUN
faba-285	242	34	(	(	PUNCT
faba-285	242	35	x1	x1	PROPN
faba-285	242	36	)	)	PUNCT
faba-285	242	37	1	1	NUM
faba-285	242	38	.	.	X
faba-285	243	1	attending	attend	VERB
faba-285	243	2	the	the	DET
faba-285	243	3	physical	physical	ADJ
faba-285	243	4	inventory	inventory	NOUN
faba-285	243	5	count	count	NOUN
faba-285	243	6	to	to	PART
faba-285	243	7	inspect	inspect	VERB
faba-285	243	8	inventory	inventory	NOUN
faba-285	243	9	and	and	CCONJ
faba-285	243	10	perform	perform	VERB
faba-285	243	11	test	test	NOUN
faba-285	243	12	counts	count	NOUN
faba-285	243	13	.	.	PUNCT
faba-285	244	1	2	2	X
faba-285	244	2	.	.	X
faba-285	244	3	designing	design	VERB
faba-285	244	4	and	and	CCONJ
faba-285	244	5	selecting	select	VERB
faba-285	244	6	an	an	DET
faba-285	244	7	audit	audit	NOUN
faba-285	244	8	sample	sample	NOUN
faba-285	244	9	in	in	ADP
faba-285	244	10	a	a	DET
faba-285	244	11	way	way	NOUN
faba-285	244	12	that	that	PRON
faba-285	244	13	provides	provide	VERB
faba-285	244	14	a	a	DET
faba-285	244	15	representative	representative	ADJ
faba-285	244	16	basis	basis	NOUN
faba-285	244	17	for	for	ADP
faba-285	244	18	drawing	draw	VERB
faba-285	244	19	conclusions	conclusion	NOUN
faba-285	244	20	about	about	ADP
faba-285	244	21	the	the	DET
faba-285	244	22	entire	entire	ADJ
faba-285	244	23	population	population	NOUN
faba-285	244	24	.	.	PUNCT
faba-285	245	1	3	3	X
faba-285	245	2	.	.	X
faba-285	245	3	performing	perform	VERB
faba-285	245	4	audit	audit	NOUN
faba-285	245	5	procedures	procedure	NOUN
faba-285	245	6	on	on	ADP
faba-285	245	7	each	each	DET
faba-285	245	8	item	item	NOUN
faba-285	245	9	selected	select	VERB
faba-285	245	10	for	for	SCONJ
faba-285	245	11	the	the	DET
faba-285	245	12	sample	sample	NOUN
faba-285	245	13	to	to	PART
faba-285	245	14	gather	gather	VERB
faba-285	245	15	appropriate	appropriate	ADJ
faba-285	245	16	evidence	evidence	NOUN
faba-285	245	17	.	.	PUNCT
faba-285	246	1	4	4	X
faba-285	246	2	.	.	X
faba-285	246	3	obtaining	obtain	VERB
faba-285	246	4	evidence	evidence	NOUN
faba-285	246	5	regarding	regard	VERB
faba-285	246	6	litigation	litigation	NOUN
faba-285	246	7	and	and	CCONJ
faba-285	246	8	claims	claim	NOUN
faba-285	246	9	by	by	ADP
faba-285	246	10	communicating	communicate	VERB
faba-285	246	11	directly	directly	ADV
faba-285	246	12	with	with	ADP
faba-285	246	13	the	the	DET
faba-285	246	14	entity	entity	NOUN
faba-285	246	15	's	's	PART
faba-285	246	16	external	external	ADJ
faba-285	246	17	legal	legal	ADJ
faba-285	246	18	counsel	counsel	NOUN
faba-285	246	19	.	.	PUNCT
faba-285	247	1	5	5	X
faba-285	247	2	.	.	X
faba-285	247	3	projecting	project	VERB
faba-285	247	4	misstatements	misstatement	NOUN
faba-285	247	5	found	find	VERB
faba-285	247	6	in	in	ADP
faba-285	247	7	an	an	DET
faba-285	247	8	audit	audit	NOUN
faba-285	247	9	sample	sample	NOUN
faba-285	247	10	to	to	ADP
faba-285	247	11	the	the	DET
faba-285	247	12	entire	entire	ADJ
faba-285	247	13	population	population	NOUN
faba-285	247	14	to	to	PART
faba-285	247	15	evaluate	evaluate	VERB
faba-285	247	16	their	their	PRON
faba-285	247	17	overall	overall	ADJ
faba-285	247	18	effect	effect	NOUN
faba-285	247	19	.	.	PUNCT
faba-285	248	1	b.	b.	PROPN
faba-285	248	2	evaluative	evaluative	ADJ
faba-285	248	3	evidence	evidence	NOUN
faba-285	248	4	standards	standard	NOUN
faba-285	248	5	(	(	PUNCT
faba-285	248	6	x2	x2	SYM
faba-285	248	7	)	)	PUNCT
faba-285	248	8	1	1	NUM
faba-285	248	9	.	.	X
faba-285	249	1	assessing	assess	VERB
faba-285	249	2	the	the	DET
faba-285	249	3	reasonableness	reasonableness	NOUN
faba-285	249	4	of	of	ADP
faba-285	249	5	significant	significant	ADJ
faba-285	249	6	and	and	CCONJ
faba-285	249	7	complex	complex	ADJ
faba-285	249	8	accounting	accounting	NOUN
faba-285	249	9	estimates	estimate	NOUN
faba-285	249	10	made	make	VERB
faba-285	249	11	by	by	ADP
faba-285	249	12	management	management	NOUN
faba-285	249	13	.	.	PUNCT
faba-285	250	1	2	2	X
faba-285	250	2	.	.	X
faba-285	250	3	critically	critically	ADV
faba-285	250	4	evaluating	evaluate	VERB
faba-285	250	5	the	the	DET
faba-285	250	6	underlying	underlie	VERB
faba-285	250	7	assumptions	assumption	NOUN
faba-285	250	8	and	and	CCONJ
faba-285	250	9	models	model	NOUN
faba-285	250	10	used	use	VERB
faba-285	250	11	by	by	ADP
faba-285	250	12	management	management	NOUN
faba-285	250	13	in	in	ADP
faba-285	250	14	fair	fair	ADJ
faba-285	250	15	value	value	NOUN
faba-285	250	16	measurements	measurement	NOUN
faba-285	250	17	.	.	PUNCT
faba-285	251	1	3	3	X
faba-285	251	2	.	.	X
faba-285	251	3	investigating	investigate	VERB
faba-285	251	4	the	the	DET
faba-285	251	5	root	root	NOUN
faba-285	251	6	causes	cause	NOUN
faba-285	251	7	of	of	ADP
faba-285	251	8	significant	significant	ADJ
faba-285	251	9	or	or	CCONJ
faba-285	251	10	unexpected	unexpected	ADJ
faba-285	251	11	relationships	relationship	NOUN
faba-285	251	12	and	and	CCONJ
faba-285	251	13	variances	variance	NOUN
faba-285	251	14	identified	identify	VERB
faba-285	251	15	through	through	ADP
faba-285	251	16	analytical	analytical	ADJ
faba-285	251	17	procedures	procedure	NOUN
faba-285	251	18	.	.	PUNCT
faba-285	252	1	4	4	X
faba-285	252	2	.	.	X
faba-285	252	3	evaluating	evaluate	VERB
faba-285	252	4	the	the	DET
faba-285	252	5	adequacy	adequacy	NOUN
faba-285	252	6	and	and	CCONJ
faba-285	252	7	clarity	clarity	NOUN
faba-285	252	8	of	of	ADP
faba-285	252	9	financial	financial	ADJ
faba-285	252	10	statement	statement	NOUN
faba-285	252	11	disclosures	disclosure	NOUN
faba-285	252	12	for	for	ADP
faba-285	252	13	complex	complex	ADJ
faba-285	252	14	transactions	transaction	NOUN
faba-285	252	15	and	and	CCONJ
faba-285	252	16	areas	area	NOUN
faba-285	252	17	of	of	ADP
faba-285	252	18	uncertainty	uncertainty	NOUN
faba-285	252	19	.	.	PUNCT
faba-285	253	1	5	5	X
faba-285	253	2	.	.	X
faba-285	253	3	challenging	challenge	VERB
faba-285	253	4	management	management	NOUN
faba-285	253	5	’s	’s	PART
faba-285	253	6	judgments	judgment	NOUN
faba-285	253	7	and	and	CCONJ
faba-285	253	8	assessing	assess	VERB
faba-285	253	9	the	the	DET
faba-285	253	10	potential	potential	NOUN
faba-285	253	11	for	for	ADP
faba-285	253	12	management	management	NOUN
faba-285	253	13	bias	bias	NOUN
faba-285	253	14	when	when	SCONJ
faba-285	253	15	evaluating	evaluate	VERB
faba-285	253	16	their	their	PRON
faba-285	253	17	intent	intent	NOUN
faba-285	253	18	and	and	CCONJ
faba-285	253	19	future	future	ADJ
faba-285	253	20	plans	plan	NOUN
faba-285	253	21	.	.	PUNCT
faba-285	254	1	a.	a.	NOUN
faba-285	254	2	midoune	midoune	PROPN
faba-285	254	3	and	and	CCONJ
faba-285	254	4	k.	k.	PROPN
faba-285	254	5	serdani/	serdani/	NUM
faba-285	254	6	finance	finance	NOUN
faba-285	254	7	,	,	PUNCT
faba-285	254	8	accounting	accounting	NOUN
faba-285	254	9	and	and	CCONJ
faba-285	254	10	business	business	NOUN
faba-285	254	11	analysis	analysis	NOUN
faba-285	254	12	,	,	PUNCT
faba-285	254	13	volume	volume	NOUN
faba-285	254	14	7	7	NUM
faba-285	254	15	,	,	PUNCT
faba-285	254	16	issue	issue	NOUN
faba-285	254	17	2	2	NUM
faba-285	254	18	,	,	PUNCT
faba-285	254	19	2025	2025	NUM
faba-285	254	20	303	303	NUM
faba-285	254	21	part	part	NOUN
faba-285	254	22	3	3	NUM
faba-285	254	23	:	:	PUNCT
faba-285	254	24	dependent	dependent	ADJ
faba-285	254	25	variable	variable	ADJ
faba-285	254	26	audit	audit	NOUN
faba-285	254	27	report	report	VERB
faba-285	254	28	quality	quality	NOUN
faba-285	254	29	to	to	ADP
faba-285	254	30	what	what	DET
faba-285	254	31	extent	extent	NOUN
faba-285	254	32	do	do	AUX
faba-285	254	33	you	you	PRON
faba-285	254	34	agree	agree	VERB
faba-285	254	35	that	that	SCONJ
faba-285	254	36	the	the	DET
faba-285	254	37	following	follow	VERB
faba-285	254	38	attributes	attribute	NOUN
faba-285	254	39	are	be	AUX
faba-285	254	40	essential	essential	ADJ
faba-285	254	41	characteristics	characteristic	NOUN
faba-285	254	42	of	of	ADP
faba-285	254	43	a	a	DET
faba-285	254	44	highquality	highquality	NOUN
faba-285	254	45	audit	audit	NOUN
faba-285	254	46	report	report	NOUN
faba-285	254	47	?	?	PUNCT
faba-285	255	1	(	(	PUNCT
faba-285	255	2	1	1	NUM
faba-285	255	3	=	=	PRON
faba-285	255	4	strongly	strongly	ADV
faba-285	255	5	disagree	disagree	VERB
faba-285	255	6	,	,	PUNCT
faba-285	255	7	2	2	NUM
faba-285	255	8	=	=	NOUN
faba-285	255	9	disagree	disagree	NOUN
faba-285	255	10	,	,	PUNCT
faba-285	255	11	3	3	NUM
faba-285	255	12	=	=	SYM
faba-285	255	13	neutral	neutral	ADJ
faba-285	255	14	,	,	PUNCT
faba-285	255	15	4	4	NUM
faba-285	255	16	=	=	NOUN
faba-285	255	17	agree	agree	VERB
faba-285	255	18	,	,	PUNCT
faba-285	255	19	5	5	NUM
faba-285	255	20	=	=	PRON
faba-285	255	21	strongly	strongly	ADV
faba-285	255	22	agree	agree	VERB
faba-285	255	23	)	)	PUNCT
faba-285	255	24	attribute	attribute	NOUN
faba-285	255	25	of	of	ADP
faba-285	255	26	audit	audit	NOUN
faba-285	255	27	report	report	NOUN
faba-285	255	28	quality	quality	NOUN
faba-285	255	29	1	1	NUM
faba-285	255	30	2	2	NUM
faba-285	255	31	3	3	NUM
faba-285	255	32	4	4	NUM
faba-285	255	33	5	5	NUM
faba-285	255	34	dimension	dimension	NOUN
faba-285	255	35	1	1	NUM
faba-285	255	36	:	:	PUNCT
faba-285	255	37	credibility	credibility	NOUN
faba-285	255	38	and	and	CCONJ
faba-285	255	39	reliability	reliability	NOUN
faba-285	255	40	1	1	NUM
faba-285	255	41	.	.	PUNCT
faba-285	256	1	the	the	DET
faba-285	256	2	auditor	auditor	NOUN
faba-285	256	3	's	's	PART
faba-285	256	4	opinion	opinion	NOUN
faba-285	256	5	is	be	AUX
faba-285	256	6	stated	state	VERB
faba-285	256	7	in	in	ADP
faba-285	256	8	a	a	DET
faba-285	256	9	clear	clear	ADJ
faba-285	256	10	,	,	PUNCT
faba-285	256	11	unambiguous	unambiguous	ADJ
faba-285	256	12	,	,	PUNCT
faba-285	256	13	and	and	CCONJ
faba-285	256	14	conclusive	conclusive	ADJ
faba-285	256	15	manner	manner	NOUN
faba-285	256	16	.	.	PUNCT
faba-285	257	1	2	2	X
faba-285	257	2	.	.	X
faba-285	257	3	the	the	DET
faba-285	257	4	report	report	NOUN
faba-285	257	5	provides	provide	VERB
faba-285	257	6	a	a	DET
faba-285	257	7	credible	credible	ADJ
faba-285	257	8	and	and	CCONJ
faba-285	257	9	well	well	ADV
faba-285	257	10	-	-	PUNCT
faba-285	257	11	supported	support	VERB
faba-285	257	12	basis	basis	NOUN
faba-285	257	13	for	for	ADP
faba-285	257	14	its	its	PRON
faba-285	257	15	conclusions	conclusion	NOUN
faba-285	257	16	,	,	PUNCT
faba-285	257	17	reflecting	reflect	VERB
faba-285	257	18	that	that	SCONJ
faba-285	257	19	sufficient	sufficient	ADJ
faba-285	257	20	and	and	CCONJ
faba-285	257	21	appropriate	appropriate	ADJ
faba-285	257	22	audit	audit	NOUN
faba-285	257	23	evidence	evidence	NOUN
faba-285	257	24	was	be	AUX
faba-285	257	25	obtained	obtain	VERB
faba-285	257	26	.	.	PUNCT
faba-285	258	1	3	3	X
faba-285	258	2	.	.	X
faba-285	258	3	the	the	DET
faba-285	258	4	"	"	PUNCT
faba-285	258	5	basis	basis	NOUN
faba-285	258	6	for	for	ADP
faba-285	258	7	opinion	opinion	NOUN
faba-285	258	8	"	"	PUNCT
faba-285	258	9	section	section	NOUN
faba-285	258	10	explicitly	explicitly	ADV
faba-285	258	11	states	state	VERB
faba-285	258	12	adherence	adherence	NOUN
faba-285	258	13	to	to	ADP
faba-285	258	14	international	international	ADJ
faba-285	258	15	standards	standard	NOUN
faba-285	258	16	on	on	ADP
faba-285	258	17	auditing	auditing	NOUN
faba-285	258	18	(	(	PUNCT
faba-285	258	19	isas	isa	NOUN
faba-285	258	20	)	)	PUNCT
faba-285	258	21	.	.	PUNCT
faba-285	259	1	4	4	X
faba-285	259	2	.	.	X
faba-285	259	3	the	the	DET
faba-285	259	4	report	report	NOUN
faba-285	259	5	clearly	clearly	ADV
faba-285	259	6	affirms	affirm	VERB
faba-285	259	7	the	the	DET
faba-285	259	8	auditor	auditor	NOUN
faba-285	259	9	’s	’s	PART
faba-285	259	10	independence	independence	NOUN
faba-285	259	11	from	from	ADP
faba-285	259	12	the	the	DET
faba-285	259	13	audited	audited	ADJ
faba-285	259	14	entity	entity	NOUN
faba-285	259	15	.	.	PUNCT
faba-285	260	1	5	5	X
faba-285	260	2	.	.	X
faba-285	260	3	the	the	DET
faba-285	260	4	reasoning	reasoning	NOUN
faba-285	260	5	presented	present	VERB
faba-285	260	6	throughout	throughout	ADP
faba-285	260	7	the	the	DET
faba-285	260	8	report	report	NOUN
faba-285	260	9	is	be	AUX
faba-285	260	10	logical	logical	ADJ
faba-285	260	11	and	and	CCONJ
faba-285	260	12	internally	internally	ADV
faba-285	260	13	consistent	consistent	ADJ
faba-285	260	14	.	.	PUNCT
faba-285	261	1	6	6	X
faba-285	261	2	.	.	PUNCT
faba-285	261	3	the	the	DET
faba-285	261	4	report	report	NOUN
faba-285	261	5	provides	provide	VERB
faba-285	261	6	a	a	DET
faba-285	261	7	high	high	ADJ
faba-285	261	8	level	level	NOUN
faba-285	261	9	of	of	ADP
faba-285	261	10	assurance	assurance	NOUN
faba-285	261	11	to	to	ADP
faba-285	261	12	users	user	NOUN
faba-285	261	13	about	about	ADP
faba-285	261	14	the	the	DET
faba-285	261	15	fairness	fairness	NOUN
faba-285	261	16	of	of	ADP
faba-285	261	17	the	the	DET
faba-285	261	18	financial	financial	ADJ
faba-285	261	19	statements	statement	NOUN
faba-285	261	20	.	.	PUNCT
faba-285	262	1	dimension	dimension	NOUN
faba-285	262	2	2	2	NUM
faba-285	262	3	:	:	PUNCT
faba-285	262	4	informative	informative	ADJ
faba-285	262	5	value	value	NOUN
faba-285	262	6	and	and	CCONJ
faba-285	262	7	transparency	transparency	NOUN
faba-285	262	8	7	7	NUM
faba-285	262	9	.	.	PUNCT
faba-285	263	1	the	the	DET
faba-285	263	2	report	report	NOUN
faba-285	263	3	is	be	AUX
faba-285	263	4	written	write	VERB
faba-285	263	5	in	in	ADP
faba-285	263	6	clear	clear	ADJ
faba-285	263	7	,	,	PUNCT
faba-285	263	8	concise	concise	ADJ
faba-285	263	9	language	language	NOUN
faba-285	263	10	,	,	PUNCT
faba-285	263	11	avoiding	avoid	VERB
faba-285	263	12	excessive	excessive	ADJ
faba-285	263	13	technical	technical	ADJ
faba-285	263	14	jargon	jargon	NOUN
faba-285	263	15	.	.	PUNCT
faba-285	264	1	8	8	X
faba-285	264	2	.	.	PUNCT
faba-285	265	1	the	the	DET
faba-285	265	2	discussion	discussion	NOUN
faba-285	265	3	of	of	ADP
faba-285	265	4	key	key	ADJ
faba-285	265	5	audit	audit	NOUN
faba-285	265	6	matters	matter	NOUN
faba-285	265	7	(	(	PUNCT
faba-285	265	8	kams	kam	NOUN
faba-285	265	9	)	)	PUNCT
faba-285	265	10	is	be	AUX
faba-285	265	11	specific	specific	ADJ
faba-285	265	12	to	to	ADP
faba-285	265	13	the	the	DET
faba-285	265	14	entity	entity	NOUN
faba-285	265	15	,	,	PUNCT
faba-285	265	16	not	not	PART
faba-285	265	17	boilerplate	boilerplate	ADJ
faba-285	265	18	.	.	PUNCT
faba-285	266	1	9	9	X
faba-285	266	2	.	.	X
faba-285	266	3	the	the	DET
faba-285	266	4	kams	kams	PROPN
faba-285	266	5	section	section	NOUN
faba-285	266	6	clearly	clearly	ADV
faba-285	266	7	links	link	VERB
faba-285	266	8	the	the	DET
faba-285	266	9	identified	identify	VERB
faba-285	266	10	risk	risk	NOUN
faba-285	266	11	to	to	ADP
faba-285	266	12	the	the	DET
faba-285	266	13	specific	specific	ADJ
faba-285	266	14	audit	audit	NOUN
faba-285	266	15	response	response	NOUN
faba-285	266	16	.	.	PUNCT
faba-285	267	1	10	10	NUM
faba-285	267	2	.	.	PUNCT
faba-285	268	1	the	the	DET
faba-285	268	2	report	report	NOUN
faba-285	268	3	effectively	effectively	ADV
faba-285	268	4	distinguishes	distinguish	VERB
faba-285	268	5	between	between	ADP
faba-285	268	6	the	the	DET
faba-285	268	7	responsibilities	responsibility	NOUN
faba-285	268	8	of	of	ADP
faba-285	268	9	management	management	NOUN
faba-285	268	10	and	and	CCONJ
faba-285	268	11	the	the	DET
faba-285	268	12	auditor	auditor	NOUN
faba-285	268	13	.	.	PUNCT
faba-285	269	1	11	11	NUM
faba-285	269	2	.	.	PUNCT
faba-285	270	1	if	if	SCONJ
faba-285	270	2	applicable	applicable	ADJ
faba-285	270	3	,	,	PUNCT
faba-285	270	4	any	any	DET
faba-285	270	5	material	material	ADJ
faba-285	270	6	uncertainty	uncertainty	NOUN
faba-285	270	7	related	relate	VERB
faba-285	270	8	to	to	ADP
faba-285	270	9	going	go	VERB
faba-285	270	10	concern	concern	NOUN
faba-285	270	11	is	be	AUX
faba-285	270	12	explained	explain	VERB
faba-285	270	13	with	with	ADP
faba-285	270	14	sufficient	sufficient	ADJ
faba-285	270	15	clarity	clarity	NOUN
faba-285	270	16	.	.	PUNCT
faba-285	271	1	12	12	NUM
faba-285	271	2	.	.	PUNCT
faba-285	272	1	the	the	DET
faba-285	272	2	report	report	NOUN
faba-285	272	3	provides	provide	VERB
faba-285	272	4	valuable	valuable	ADJ
faba-285	272	5	context	context	NOUN
faba-285	272	6	about	about	ADP
faba-285	272	7	the	the	DET
faba-285	272	8	entity	entity	NOUN
faba-285	272	9	's	's	PART
faba-285	272	10	industry	industry	NOUN
faba-285	272	11	or	or	CCONJ
faba-285	272	12	specific	specific	ADJ
faba-285	272	13	circumstances	circumstance	NOUN
faba-285	272	14	that	that	PRON
faba-285	272	15	influenced	influence	VERB
faba-285	272	16	the	the	DET
faba-285	272	17	audit	audit	NOUN
faba-285	272	18	.	.	PUNCT
faba-285	273	1	dimension	dimension	NOUN
faba-285	273	2	3	3	NUM
faba-285	273	3	:	:	PUNCT
faba-285	273	4	professionalism	professionalism	NOUN
faba-285	273	5	and	and	CCONJ
faba-285	273	6	quality	quality	NOUN
faba-285	273	7	indicators	indicator	NOUN
faba-285	273	8	13	13	NUM
faba-285	273	9	.	.	PUNCT
faba-285	274	1	the	the	DET
faba-285	274	2	tone	tone	NOUN
faba-285	274	3	and	and	CCONJ
faba-285	274	4	content	content	NOUN
faba-285	274	5	of	of	ADP
faba-285	274	6	the	the	DET
faba-285	274	7	report	report	NOUN
faba-285	274	8	reflect	reflect	VERB
faba-285	274	9	a	a	DET
faba-285	274	10	professionally	professionally	ADV
faba-285	274	11	skeptical	skeptical	ADJ
faba-285	274	12	mindset	mindset	NOUN
faba-285	274	13	.	.	PUNCT
faba-285	275	1	14	14	NUM
faba-285	275	2	.	.	PUNCT
faba-285	276	1	the	the	DET
faba-285	276	2	report	report	NOUN
faba-285	276	3	is	be	AUX
faba-285	276	4	presented	present	VERB
faba-285	276	5	with	with	ADP
faba-285	276	6	an	an	DET
faba-285	276	7	objective	objective	ADJ
faba-285	276	8	and	and	CCONJ
faba-285	276	9	neutral	neutral	ADJ
faba-285	276	10	tone	tone	NOUN
faba-285	276	11	,	,	PUNCT
faba-285	276	12	free	free	ADJ
faba-285	276	13	from	from	ADP
faba-285	276	14	any	any	DET
faba-285	276	15	apparent	apparent	ADJ
faba-285	276	16	management	management	NOUN
faba-285	276	17	influence	influence	NOUN
faba-285	276	18	.	.	PUNCT
faba-285	277	1	15	15	X
faba-285	277	2	.	.	PUNCT
faba-285	278	1	the	the	DET
faba-285	278	2	content	content	NOUN
faba-285	278	3	of	of	ADP
faba-285	278	4	the	the	DET
faba-285	278	5	report	report	NOUN
faba-285	278	6	reflects	reflect	VERB
faba-285	278	7	a	a	DET
faba-285	278	8	deep	deep	ADJ
faba-285	278	9	understanding	understanding	NOUN
faba-285	278	10	of	of	ADP
faba-285	278	11	the	the	DET
faba-285	278	12	entity	entity	NOUN
faba-285	278	13	's	's	PART
faba-285	278	14	business	business	NOUN
faba-285	278	15	model	model	NOUN
faba-285	278	16	and	and	CCONJ
faba-285	278	17	its	its	PRON
faba-285	278	18	specific	specific	ADJ
faba-285	278	19	risks	risk	NOUN
faba-285	278	20	.	.	PUNCT
faba-285	279	1	16	16	NUM
faba-285	279	2	.	.	PUNCT
faba-285	279	3	emphasis	emphasis	NOUN
faba-285	279	4	of	of	ADP
faba-285	279	5	matter	matter	NOUN
faba-285	279	6	or	or	CCONJ
faba-285	279	7	other	other	ADJ
faba-285	279	8	matter	matter	NOUN
faba-285	279	9	paragraphs	paragraph	NOUN
faba-285	279	10	are	be	AUX
faba-285	279	11	used	use	VERB
faba-285	279	12	appropriately	appropriately	ADV
faba-285	279	13	to	to	PART
faba-285	279	14	highlight	highlight	VERB
faba-285	279	15	crucial	crucial	ADJ
faba-285	279	16	information	information	NOUN
faba-285	279	17	without	without	ADP
faba-285	279	18	modifying	modify	VERB
faba-285	279	19	the	the	DET
faba-285	279	20	opinion	opinion	NOUN
faba-285	279	21	.	.	PUNCT