id	sid	tid	token	lemma	pos
faba-80	1	1	81	81	NUM
faba-80	1	2	finance	finance	NOUN
faba-80	1	3	,	,	PUNCT
faba-80	1	4	accounting	accounting	NOUN
faba-80	1	5	and	and	CCONJ
faba-80	1	6	business	business	NOUN
faba-80	1	7	analysis	analysis	NOUN
faba-80	1	8	volume	volume	NOUN
faba-80	1	9	3	3	NUM
faba-80	1	10	issue	issue	NOUN
faba-80	1	11	1	1	NUM
faba-80	1	12	,	,	PUNCT
faba-80	1	13	2021	2021	NUM
faba-80	1	14	http://faba.bg	http://faba.bg	NOUN
faba-80	1	15	effect	effect	NOUN
faba-80	1	16	of	of	ADP
faba-80	1	17	good	good	ADJ
faba-80	1	18	corporate	corporate	ADJ
faba-80	1	19	governance	governance	NOUN
faba-80	1	20	audit	audit	NOUN
faba-80	1	21	quality	quality	NOUN
faba-80	1	22	management	management	NOUN
faba-80	1	23	and	and	CCONJ
faba-80	1	24	earnings	earning	NOUN
faba-80	1	25	as	as	ADP
faba-80	1	26	a	a	DET
faba-80	1	27	moderating	moderate	VERB
faba-80	1	28	variable	variable	ADJ
faba-80	1	29	wati	wati	NOUN
faba-80	1	30	aris	aris	PROPN
faba-80	1	31	astuti	astuti	PROPN
faba-80	1	32	*	*	PROPN
faba-80	1	33	,	,	PUNCT
faba-80	1	34	sekar	sekar	PROPN
faba-80	1	35	mayangsari	mayangsari	PROPN
faba-80	1	36	trisakti	trisakti	PROPN
faba-80	1	37	university	university	PROPN
faba-80	1	38	,	,	PUNCT
faba-80	1	39	indonesia	indonesia	PROPN
faba-80	1	40	info	info	NOUN
faba-80	1	41	articles	article	NOUN
faba-80	1	42	abstract	abstract	ADJ
faba-80	1	43	history	history	NOUN
faba-80	1	44	article	article	NOUN
faba-80	1	45	:	:	PUNCT
faba-80	1	46	submitted	submit	VERB
faba-80	1	47	4	4	NUM
faba-80	1	48	january	january	NOUN
faba-80	1	49	2021	2021	NUM
faba-80	1	50	revised	revise	VERB
faba-80	1	51	29	29	NUM
faba-80	1	52	march	march	NOUN
faba-80	1	53	2021	2021	NUM
faba-80	1	54	accepted	accept	VERB
faba-80	1	55	26	26	NUM
faba-80	1	56	april	april	PROPN
faba-80	1	57	2021	2021	NUM
faba-80	1	58	the	the	DET
faba-80	1	59	purpose	purpose	NOUN
faba-80	1	60	of	of	ADP
faba-80	1	61	this	this	DET
faba-80	1	62	study	study	NOUN
faba-80	1	63	to	to	PART
faba-80	1	64	determine	determine	VERB
faba-80	1	65	the	the	DET
faba-80	1	66	quality	quality	NOUN
faba-80	1	67	of	of	ADP
faba-80	1	68	audits	audits	NOUN
faba-80	1	69	in	in	ADP
faba-80	1	70	industry	industry	NOUN
faba-80	1	71	companies	company	NOUN
faba-80	1	72	related	relate	VERB
faba-80	1	73	to	to	ADP
faba-80	1	74	institutional	institutional	ADJ
faba-80	1	75	ownership	ownership	NOUN
faba-80	1	76	,	,	PUNCT
faba-80	1	77	managerial	managerial	ADJ
faba-80	1	78	ownership	ownership	NOUN
faba-80	1	79	,	,	PUNCT
faba-80	1	80	independent	independent	ADJ
faba-80	1	81	board	board	PROPN
faba-80	1	82	,	,	PUNCT
faba-80	1	83	the	the	DET
faba-80	1	84	size	size	NOUN
faba-80	1	85	of	of	ADP
faba-80	1	86	independent	independent	PROPN
faba-80	1	87	commissioner	commissioner	PROPN
faba-80	1	88	board	board	PROPN
faba-80	1	89	and	and	CCONJ
faba-80	1	90	audit	audit	NOUN
faba-80	1	91	committee	committee	NOUN
faba-80	1	92	.	.	PUNCT
faba-80	2	1	and	and	CCONJ
faba-80	2	2	also	also	ADV
faba-80	2	3	,	,	PUNCT
faba-80	2	4	how	how	SCONJ
faba-80	2	5	earnings	earning	NOUN
faba-80	2	6	management	management	NOUN
faba-80	2	7	moderate	moderate	ADJ
faba-80	2	8	'	'	PUNCT
faba-80	2	9	institutional	institutional	ADJ
faba-80	2	10	ownership	ownership	NOUN
faba-80	2	11	,	,	PUNCT
faba-80	2	12	managerial	managerial	ADJ
faba-80	2	13	ownership	ownership	NOUN
faba-80	2	14	,	,	PUNCT
faba-80	2	15	independent	independent	ADJ
faba-80	2	16	commissioner	commissioner	PROPN
faba-80	2	17	board	board	PROPN
faba-80	2	18	,	,	PUNCT
faba-80	2	19	the	the	DET
faba-80	2	20	size	size	NOUN
faba-80	2	21	of	of	ADP
faba-80	2	22	the	the	DET
faba-80	2	23	independent	independent	PROPN
faba-80	2	24	commissioner	commissioner	PROPN
faba-80	2	25	board	board	PROPN
faba-80	2	26	and	and	CCONJ
faba-80	2	27	the	the	DET
faba-80	2	28	audit	audit	NOUN
faba-80	2	29	committee	committee	NOUN
faba-80	2	30	on	on	ADP
faba-80	2	31	audit	audit	NOUN
faba-80	2	32	quality	quality	NOUN
faba-80	2	33	.	.	PUNCT
faba-80	3	1	the	the	DET
faba-80	3	2	design	design	NOUN
faba-80	3	3	or	or	CCONJ
faba-80	3	4	method	method	NOUN
faba-80	3	5	in	in	ADP
faba-80	3	6	this	this	DET
faba-80	3	7	study	study	NOUN
faba-80	3	8	uses	use	VERB
faba-80	3	9	univariate	univariate	ADJ
faba-80	3	10	and	and	CCONJ
faba-80	3	11	multivariate	multivariate	NOUN
faba-80	3	12	(	(	PUNCT
faba-80	3	13	regression	regression	NOUN
faba-80	3	14	)	)	PUNCT
faba-80	3	15	methods	method	NOUN
faba-80	3	16	to	to	PART
faba-80	3	17	determine	determine	VERB
faba-80	3	18	the	the	DET
faba-80	3	19	relationship	relationship	NOUN
faba-80	3	20	between	between	ADP
faba-80	3	21	good	good	ADJ
faba-80	3	22	corporate	corporate	ADJ
faba-80	3	23	governance	governance	NOUN
faba-80	3	24	and	and	CCONJ
faba-80	3	25	audit	audit	VERB
faba-80	3	26	quality	quality	NOUN
faba-80	3	27	and	and	CCONJ
faba-80	3	28	earnings	earning	NOUN
faba-80	3	29	management	management	NOUN
faba-80	3	30	moderation	moderation	NOUN
faba-80	3	31	.	.	PUNCT
faba-80	4	1	population	population	NOUN
faba-80	4	2	and	and	CCONJ
faba-80	4	3	samples	sample	NOUN
faba-80	4	4	from	from	ADP
faba-80	4	5	the	the	DET
faba-80	4	6	financial	financial	ADJ
faba-80	4	7	statements	statement	NOUN
faba-80	4	8	of	of	ADP
faba-80	4	9	105	105	NUM
faba-80	4	10	industrial	industrial	ADJ
faba-80	4	11	companies	company	NOUN
faba-80	4	12	listed	list	VERB
faba-80	4	13	on	on	ADP
faba-80	4	14	the	the	DET
faba-80	4	15	indonesia	indonesia	PROPN
faba-80	4	16	stock	stock	PROPN
faba-80	4	17	exchange	exchange	PROPN
faba-80	4	18	,	,	PUNCT
faba-80	4	19	2015	2015	NUM
faba-80	4	20	-	-	SYM
faba-80	4	21	2019	2019	NUM
faba-80	4	22	.	.	PUNCT
faba-80	5	1	the	the	DET
faba-80	5	2	presented	present	VERB
faba-80	5	3	findings	finding	NOUN
faba-80	5	4	show	show	VERB
faba-80	5	5	that	that	SCONJ
faba-80	5	6	earnings	earning	NOUN
faba-80	5	7	management	management	NOUN
faba-80	5	8	does	do	AUX
faba-80	5	9	not	not	PART
faba-80	5	10	strengthen	strengthen	VERB
faba-80	5	11	or	or	CCONJ
faba-80	5	12	weaken	weaken	VERB
faba-80	5	13	good	good	ADJ
faba-80	5	14	corporate	corporate	ADJ
faba-80	5	15	governance	governance	NOUN
faba-80	5	16	on	on	ADP
faba-80	5	17	audit	audit	NOUN
faba-80	5	18	quality	quality	NOUN
faba-80	5	19	.	.	PUNCT
faba-80	6	1	keywords	keyword	NOUN
faba-80	6	2	:	:	PUNCT
faba-80	6	3	good	good	ADJ
faba-80	6	4	corporate	corporate	ADJ
faba-80	6	5	governance	governance	NOUN
faba-80	6	6	,	,	PUNCT
faba-80	6	7	audit	audit	NOUN
faba-80	6	8	quality	quality	NOUN
faba-80	6	9	and	and	CCONJ
faba-80	6	10	earning	earn	VERB
faba-80	6	11	management	management	NOUN
faba-80	6	12	*	*	PUNCT
faba-80	6	13	address	address	NOUN
faba-80	6	14	correspondence	correspondence	NOUN
faba-80	6	15	:	:	PUNCT
faba-80	6	16	e	e	X
faba-80	6	17	-	-	NOUN
faba-80	6	18	mail	mail	NOUN
faba-80	6	19	:	:	PUNCT
faba-80	6	20	watiaa19@gmail.com	watiaa19@gmail.com	PROPN
faba-80	6	21	wati	wati	PROPN
faba-80	6	22	aris	aris	PROPN
faba-80	6	23	astuti	astuti	PROPN
faba-80	6	24	,	,	PUNCT
faba-80	6	25	sekar	sekar	PROPN
faba-80	6	26	mayangsari	mayangsari	NOUN
faba-80	6	27	/	/	SYM
faba-80	6	28	finance	finance	NOUN
faba-80	6	29	,	,	PUNCT
faba-80	6	30	accounting	accounting	NOUN
faba-80	6	31	and	and	CCONJ
faba-80	6	32	business	business	NOUN
faba-80	6	33	analysis	analysis	NOUN
faba-80	6	34	3	3	NUM
faba-80	6	35	(	(	PUNCT
faba-80	6	36	1	1	NUM
faba-80	6	37	)	)	PUNCT
faba-80	6	38	2021	2021	NUM
faba-80	6	39	82	82	NUM
faba-80	6	40	introduction	introduction	NOUN
faba-80	6	41	statements	statement	NOUN
faba-80	6	42	of	of	ADP
faba-80	6	43	income	income	NOUN
faba-80	6	44	are	be	AUX
faba-80	6	45	reports	report	NOUN
faba-80	6	46	that	that	PRON
faba-80	6	47	represent	represent	VERB
faba-80	6	48	the	the	DET
faba-80	6	49	company	company	NOUN
faba-80	6	50	's	's	PART
faba-80	6	51	operating	operating	NOUN
faba-80	6	52	activities	activity	NOUN
faba-80	6	53	in	in	ADP
faba-80	6	54	financial	financial	ADJ
faba-80	6	55	terms	term	NOUN
faba-80	6	56	during	during	ADP
faba-80	6	57	a	a	DET
faba-80	6	58	period	period	NOUN
faba-80	6	59	.	.	PUNCT
faba-80	7	1	this	this	DET
faba-80	7	2	report	report	NOUN
faba-80	7	3	can	can	AUX
faba-80	7	4	be	be	AUX
faba-80	7	5	used	use	VERB
faba-80	7	6	as	as	ADP
faba-80	7	7	a	a	DET
faba-80	7	8	measure	measure	NOUN
faba-80	7	9	of	of	ADP
faba-80	7	10	the	the	DET
faba-80	7	11	company	company	NOUN
faba-80	7	12	's	's	PART
faba-80	7	13	financial	financial	ADJ
faba-80	7	14	performance	performance	NOUN
faba-80	7	15	during	during	ADP
faba-80	7	16	a	a	DET
faba-80	7	17	certain	certain	ADJ
faba-80	7	18	period	period	NOUN
faba-80	7	19	,	,	PUNCT
faba-80	7	20	which	which	PRON
faba-80	7	21	is	be	AUX
faba-80	7	22	usually	usually	ADV
faba-80	7	23	one	one	NUM
faba-80	7	24	year	year	NOUN
faba-80	7	25	or	or	CCONJ
faba-80	7	26	one	one	NUM
faba-80	7	27	period	period	NOUN
faba-80	7	28	(	(	PUNCT
faba-80	7	29	subramanyan	subramanyan	NOUN
faba-80	7	30	,	,	PUNCT
faba-80	7	31	2014	2014	NUM
faba-80	7	32	:	:	PUNCT
faba-80	7	33	19	19	NUM
faba-80	7	34	)	)	PUNCT
faba-80	7	35	.	.	PUNCT
faba-80	8	1	in	in	ADP
faba-80	8	2	the	the	DET
faba-80	8	3	financial	financial	ADJ
faba-80	8	4	statements	statement	NOUN
faba-80	8	5	there	there	PRON
faba-80	8	6	is	be	VERB
faba-80	8	7	information	information	NOUN
faba-80	8	8	about	about	ADP
faba-80	8	9	profit	profit	NOUN
faba-80	8	10	,	,	PUNCT
faba-80	8	11	where	where	SCONJ
faba-80	8	12	profit	profit	NOUN
faba-80	8	13	for	for	ADP
faba-80	8	14	investors	investor	NOUN
faba-80	8	15	is	be	AUX
faba-80	8	16	an	an	DET
faba-80	8	17	increase	increase	NOUN
faba-80	8	18	in	in	ADP
faba-80	8	19	economic	economic	ADJ
faba-80	8	20	t	t	PROPN
faba-80	8	21	value	value	NOUN
faba-80	8	22	be	be	AUX
faba-80	8	23	distributed	distribute	VERB
faba-80	8	24	through	through	ADP
faba-80	8	25	dividend	dividend	NOUN
faba-80	8	26	distribution	distribution	NOUN
faba-80	8	27	.	.	PUNCT
faba-80	9	1	profit	profit	NOUN
faba-80	9	2	also	also	ADV
faba-80	9	3	can	can	AUX
faba-80	9	4	be	be	AUX
faba-80	9	5	used	use	VERB
faba-80	9	6	to	to	PART
faba-80	9	7	measure	measure	VERB
faba-80	9	8	the	the	DET
faba-80	9	9	performance	performance	NOUN
faba-80	9	10	of	of	ADP
faba-80	9	11	company	company	NOUN
faba-80	9	12	management	management	NOUN
faba-80	9	13	in	in	ADP
faba-80	9	14	a	a	DET
faba-80	9	15	certain	certain	ADJ
faba-80	9	16	period	period	NOUN
faba-80	9	17	as	as	ADV
faba-80	9	18	well	well	ADV
faba-80	9	19	as	as	ADP
faba-80	9	20	to	to	PART
faba-80	9	21	hold	hold	VERB
faba-80	9	22	responsibility	responsibility	NOUN
faba-80	9	23	for	for	ADP
faba-80	9	24	managing	manage	VERB
faba-80	9	25	the	the	DET
faba-80	9	26	resources	resource	NOUN
faba-80	9	27	that	that	PRON
faba-80	9	28	have	have	AUX
faba-80	9	29	been	be	AUX
faba-80	9	30	entrusted	entrust	VERB
faba-80	9	31	to	to	ADP
faba-80	9	32	company	company	NOUN
faba-80	9	33	management	management	NOUN
faba-80	9	34	or	or	CCONJ
faba-80	9	35	company	company	NOUN
faba-80	9	36	managers	manager	NOUN
faba-80	9	37	(	(	PUNCT
faba-80	9	38	ardiyansyah	ardiyansyah	NOUN
faba-80	9	39	,	,	PUNCT
faba-80	9	40	2014	2014	NUM
faba-80	9	41	)	)	PUNCT
faba-80	9	42	.	.	PUNCT
faba-80	10	1	the	the	DET
faba-80	10	2	importance	importance	NOUN
faba-80	10	3	of	of	ADP
faba-80	10	4	earnings	earning	NOUN
faba-80	10	5	information	information	NOUN
faba-80	10	6	encourages	encourage	VERB
faba-80	10	7	management	management	NOUN
faba-80	10	8	to	to	PART
faba-80	10	9	pay	pay	VERB
faba-80	10	10	more	more	ADJ
faba-80	10	11	attention	attention	NOUN
faba-80	10	12	to	to	ADP
faba-80	10	13	the	the	DET
faba-80	10	14	reported	report	VERB
faba-80	10	15	earnings	earning	NOUN
faba-80	10	16	figures	figure	NOUN
faba-80	10	17	.	.	PUNCT
faba-80	11	1	earnings	earning	NOUN
faba-80	11	2	information	information	NOUN
faba-80	11	3	often	often	ADV
faba-80	11	4	becomes	become	VERB
faba-80	11	5	the	the	DET
faba-80	11	6	target	target	NOUN
faba-80	11	7	of	of	ADP
faba-80	11	8	management	management	NOUN
faba-80	11	9	's	's	PART
faba-80	11	10	opportunistic	opportunistic	ADJ
faba-80	11	11	actions	action	NOUN
faba-80	11	12	to	to	PART
faba-80	11	13	maximize	maximize	VERB
faba-80	11	14	its	its	PRON
faba-80	11	15	welfare	welfare	NOUN
faba-80	11	16	by	by	ADP
faba-80	11	17	manipulating	manipulate	VERB
faba-80	11	18	the	the	DET
faba-80	11	19	appearance	appearance	NOUN
faba-80	11	20	of	of	ADP
faba-80	11	21	earnings	earning	NOUN
faba-80	11	22	as	as	SCONJ
faba-80	11	23	desired	desire	VERB
faba-80	11	24	.	.	PUNCT
faba-80	12	1	this	this	DET
faba-80	12	2	opportunistic	opportunistic	ADJ
faba-80	12	3	action	action	NOUN
faba-80	12	4	is	be	AUX
faba-80	12	5	known	know	VERB
faba-80	12	6	as	as	ADP
faba-80	12	7	earnings	earning	NOUN
faba-80	12	8	management	management	NOUN
faba-80	12	9	(	(	PUNCT
faba-80	12	10	setiawati	setiawati	NOUN
faba-80	12	11	and	and	CCONJ
faba-80	12	12	na'im	na'im	NOUN
faba-80	12	13	,	,	PUNCT
faba-80	12	14	2000	2000	NUM
faba-80	12	15	)	)	PUNCT
faba-80	12	16	.	.	PUNCT
faba-80	13	1	earnings	earning	NOUN
faba-80	13	2	management	management	NOUN
faba-80	13	3	is	be	AUX
faba-80	13	4	a	a	DET
faba-80	13	5	choice	choice	NOUN
faba-80	13	6	of	of	ADP
faba-80	13	7	accounting	accounting	NOUN
faba-80	13	8	method	method	NOUN
faba-80	13	9	that	that	PRON
faba-80	13	10	is	be	AUX
faba-80	13	11	deliberately	deliberately	ADV
faba-80	13	12	chosen	choose	VERB
faba-80	13	13	by	by	ADP
faba-80	13	14	management	management	NOUN
faba-80	13	15	for	for	ADP
faba-80	13	16	a	a	DET
faba-80	13	17	specific	specific	ADJ
faba-80	13	18	purpose	purpose	NOUN
faba-80	13	19	.	.	PUNCT
faba-80	14	1	earning	earn	VERB
faba-80	14	2	management	management	NOUN
faba-80	14	3	is	be	AUX
faba-80	14	4	the	the	DET
faba-80	14	5	potential	potential	NOUN
faba-80	14	6	for	for	ADP
faba-80	14	7	accrual	accrual	ADJ
faba-80	14	8	management	management	NOUN
faba-80	14	9	to	to	PART
faba-80	14	10	make	make	VERB
faba-80	14	11	a	a	DET
faba-80	14	12	profit	profit	NOUN
faba-80	14	13	.	.	PUNCT
faba-80	15	1	the	the	DET
faba-80	15	2	efforts	effort	NOUN
faba-80	15	3	by	by	ADP
faba-80	15	4	companies	company	NOUN
faba-80	15	5	or	or	CCONJ
faba-80	15	6	certain	certain	ADJ
faba-80	15	7	parties	party	NOUN
faba-80	15	8	to	to	PART
faba-80	15	9	manipulate	manipulate	VERB
faba-80	15	10	,	,	PUNCT
faba-80	15	11	such	such	ADJ
faba-80	15	12	as	as	ADP
faba-80	15	13	manipulate	manipulate	NOUN
faba-80	15	14	information	information	NOUN
faba-80	15	15	,	,	PUNCT
faba-80	15	16	even	even	ADV
faba-80	15	17	take	take	VERB
faba-80	15	18	earnings	earning	NOUN
faba-80	15	19	management	management	NOUN
faba-80	15	20	actions	action	NOUN
faba-80	15	21	that	that	PRON
faba-80	15	22	can	can	AUX
faba-80	15	23	cause	cause	VERB
faba-80	15	24	financial	financial	ADJ
faba-80	15	25	reports	report	NOUN
faba-80	15	26	to	to	PART
faba-80	15	27	no	no	ADV
faba-80	15	28	longer	long	ADV
faba-80	15	29	reflect	reflect	VERB
faba-80	15	30	their	their	PRON
faba-80	15	31	fundamental	fundamental	ADJ
faba-80	15	32	value	value	NOUN
faba-80	15	33	,	,	PUNCT
faba-80	15	34	because	because	SCONJ
faba-80	15	35	financial	financial	ADJ
faba-80	15	36	reports	report	NOUN
faba-80	15	37	should	should	AUX
faba-80	15	38	function	function	VERB
faba-80	15	39	as	as	ADP
faba-80	15	40	a	a	DET
faba-80	15	41	medium	medium	NOUN
faba-80	15	42	for	for	ADP
faba-80	15	43	management	management	NOUN
faba-80	15	44	communication	communication	NOUN
faba-80	15	45	with	with	ADP
faba-80	15	46	external	external	ADJ
faba-80	15	47	parties	party	NOUN
faba-80	15	48	or	or	CCONJ
faba-80	15	49	between	between	ADP
faba-80	15	50	companies	company	NOUN
faba-80	15	51	and	and	CCONJ
faba-80	15	52	stakeholders	stakeholder	NOUN
faba-80	15	53	.	.	PUNCT
faba-80	16	1	(	(	PUNCT
faba-80	16	2	halim	halim	PROPN
faba-80	16	3	,	,	PUNCT
faba-80	16	4	2007	2007	NUM
faba-80	16	5	)	)	PUNCT
faba-80	16	6	.	.	PUNCT
faba-80	17	1	earnings	earning	NOUN
faba-80	17	2	management	management	NOUN
faba-80	17	3	occurs	occur	VERB
faba-80	17	4	when	when	SCONJ
faba-80	17	5	managers	manager	NOUN
faba-80	17	6	use	use	VERB
faba-80	17	7	their	their	PRON
faba-80	17	8	judgment	judgment	NOUN
faba-80	17	9	in	in	ADP
faba-80	17	10	preparing	prepare	VERB
faba-80	17	11	financial	financial	ADJ
faba-80	17	12	reports	report	NOUN
faba-80	17	13	which	which	PRON
faba-80	17	14	can	can	AUX
faba-80	17	15	mislead	mislead	VERB
faba-80	17	16	stakeholders	stakeholder	NOUN
faba-80	17	17	regarding	regard	VERB
faba-80	17	18	the	the	DET
faba-80	17	19	basic	basic	ADJ
faba-80	17	20	conditions	condition	NOUN
faba-80	17	21	that	that	PRON
faba-80	17	22	exist	exist	VERB
faba-80	17	23	in	in	ADP
faba-80	17	24	a	a	DET
faba-80	17	25	company	company	NOUN
faba-80	17	26	.	.	PUNCT
faba-80	18	1	several	several	ADJ
faba-80	18	2	studies	study	NOUN
faba-80	18	3	have	have	AUX
faba-80	18	4	shown	show	VERB
faba-80	18	5	the	the	DET
faba-80	18	6	possibility	possibility	NOUN
faba-80	18	7	of	of	ADP
faba-80	18	8	management	management	NOUN
faba-80	18	9	intervention	intervention	NOUN
faba-80	18	10	in	in	ADP
faba-80	18	11	the	the	DET
faba-80	18	12	financial	financial	ADJ
faba-80	18	13	reporting	reporting	NOUN
faba-80	18	14	process	process	NOUN
faba-80	18	15	not	not	PART
faba-80	18	16	only	only	ADV
faba-80	18	17	through	through	ADP
faba-80	18	18	estimation	estimation	NOUN
faba-80	18	19	and	and	CCONJ
faba-80	18	20	accounting	accounting	NOUN
faba-80	18	21	methods	method	NOUN
faba-80	18	22	used	use	VERB
faba-80	18	23	but	but	CCONJ
faba-80	18	24	also	also	ADV
faba-80	18	25	through	through	ADP
faba-80	18	26	operational	operational	ADJ
faba-80	18	27	decisions	decision	NOUN
faba-80	18	28	.	.	PUNCT
faba-80	19	1	healy	healy	PROPN
faba-80	19	2	and	and	CCONJ
faba-80	19	3	wahlen	wahlen	PROPN
faba-80	19	4	(	(	PUNCT
faba-80	19	5	1999	1999	NUM
faba-80	19	6	)	)	PUNCT
faba-80	19	7	,	,	PUNCT
faba-80	19	8	fudenberg	fudenberg	PROPN
faba-80	19	9	and	and	CCONJ
faba-80	19	10	tirole	tirole	PROPN
faba-80	19	11	(	(	PUNCT
faba-80	19	12	1995	1995	NUM
faba-80	19	13	)	)	PUNCT
faba-80	19	14	,	,	PUNCT
faba-80	19	15	and	and	CCONJ
faba-80	19	16	dechow	dechow	ADJ
faba-80	19	17	and	and	CCONJ
faba-80	19	18	skinner	skinner	NOUN
faba-80	19	19	(	(	PUNCT
faba-80	19	20	2000	2000	NUM
faba-80	19	21	)	)	PUNCT
faba-80	19	22	show	show	VERB
faba-80	19	23	earnings	earning	NOUN
faba-80	19	24	management	management	NOUN
faba-80	19	25	that	that	PRON
faba-80	19	26	can	can	AUX
faba-80	19	27	be	be	AUX
faba-80	19	28	done	do	VERB
faba-80	19	29	by	by	ADP
faba-80	19	30	managers	manager	NOUN
faba-80	19	31	,	,	PUNCT
faba-80	19	32	that	that	PRON
faba-80	19	33	is	be	AUX
faba-80	19	34	accelerating	accelerate	VERB
faba-80	19	35	sales	sale	NOUN
faba-80	19	36	,	,	PUNCT
faba-80	19	37	changing	change	VERB
faba-80	19	38	the	the	DET
faba-80	19	39	delivery	delivery	NOUN
faba-80	19	40	schedule	schedule	NOUN
faba-80	19	41	,	,	PUNCT
faba-80	19	42	slowing	slow	VERB
faba-80	19	43	down	down	ADP
faba-80	19	44	spending	spending	NOUN
faba-80	19	45	on	on	ADP
faba-80	19	46	research	research	NOUN
faba-80	19	47	and	and	CCONJ
faba-80	19	48	development	development	NOUN
faba-80	19	49	and	and	CCONJ
faba-80	19	50	spending	spending	NOUN
faba-80	19	51	on	on	ADP
faba-80	19	52	maintenance	maintenance	NOUN
faba-80	19	53	.	.	PUNCT
faba-80	20	1	in	in	ADP
faba-80	20	2	the	the	DET
faba-80	20	3	early	early	ADJ
faba-80	20	4	21st	21st	ADJ
faba-80	20	5	century	century	NOUN
faba-80	20	6	,	,	PUNCT
faba-80	20	7	there	there	PRON
faba-80	20	8	have	have	AUX
faba-80	20	9	been	be	AUX
faba-80	20	10	several	several	ADJ
faba-80	20	11	accounting	accounting	NOUN
faba-80	20	12	scandals	scandal	NOUN
faba-80	20	13	across	across	ADP
faba-80	20	14	europe	europe	PROPN
faba-80	20	15	and	and	CCONJ
faba-80	20	16	the	the	DET
faba-80	20	17	united	united	PROPN
faba-80	20	18	states	states	PROPN
faba-80	20	19	such	such	ADJ
faba-80	20	20	as	as	ADP
faba-80	20	21	enron	enron	PROPN
faba-80	20	22	,	,	PUNCT
faba-80	20	23	worldcom	worldcom	PROPN
faba-80	20	24	and	and	CCONJ
faba-80	20	25	xerox	xerox	PROPN
faba-80	20	26	(	(	PUNCT
faba-80	20	27	bassiouny	bassiouny	PROPN
faba-80	20	28	et	et	PROPN
faba-80	20	29	al	al	PROPN
faba-80	20	30	.	.	PROPN
faba-80	20	31	2016	2016	NUM
faba-80	20	32	:	:	PUNCT
faba-80	20	33	91	91	NUM
faba-80	20	34	)	)	PUNCT
faba-80	20	35	.	.	PUNCT
faba-80	21	1	in	in	ADP
faba-80	21	2	enron	enron	PROPN
faba-80	21	3	's	's	PART
faba-80	21	4	case	case	NOUN
faba-80	21	5	,	,	PUNCT
faba-80	21	6	the	the	DET
faba-80	21	7	company	company	NOUN
faba-80	21	8	announced	announce	VERB
faba-80	21	9	a	a	DET
faba-80	21	10	net	net	ADJ
faba-80	21	11	income	income	NOUN
faba-80	21	12	for	for	ADP
faba-80	21	13	2001	2001	NUM
faba-80	21	14	of	of	ADP
faba-80	21	15	$	$	SYM
faba-80	21	16	393	393	NUM
faba-80	21	17	million	million	NUM
faba-80	21	18	,	,	PUNCT
faba-80	21	19	an	an	DET
faba-80	21	20	increase	increase	NOUN
faba-80	21	21	of	of	ADP
faba-80	21	22	$	$	SYM
faba-80	21	23	100	100	NUM
faba-80	21	24	million	million	NUM
faba-80	21	25	from	from	ADP
faba-80	21	26	the	the	DET
faba-80	21	27	previous	previous	ADJ
faba-80	21	28	period	period	NOUN
faba-80	21	29	.	.	PUNCT
faba-80	22	1	yet	yet	CCONJ
faba-80	22	2	enron	enron	PROPN
faba-80	22	3	did	do	AUX
faba-80	22	4	not	not	PART
faba-80	22	5	report	report	VERB
faba-80	22	6	any	any	DET
faba-80	22	7	debt	debt	NOUN
faba-80	22	8	of	of	ADP
faba-80	22	9	$	$	SYM
faba-80	22	10	1	1	NUM
faba-80	22	11	billion	billion	NUM
faba-80	22	12	.	.	PUNCT
faba-80	23	1	this	this	DET
faba-80	23	2	case	case	NOUN
faba-80	23	3	had	have	VERB
faba-80	23	4	a	a	DET
faba-80	23	5	long	long	ADJ
faba-80	23	6	tail	tail	NOUN
faba-80	23	7	with	with	ADP
faba-80	23	8	enron	enron	PROPN
faba-80	23	9	's	's	PART
faba-80	23	10	bankruptcy	bankruptcy	NOUN
faba-80	23	11	filing	filing	NOUN
faba-80	23	12	to	to	ADP
faba-80	23	13	court	court	NOUN
faba-80	23	14	and	and	CCONJ
faba-80	23	15	the	the	DET
faba-80	23	16	verdict	verdict	NOUN
faba-80	23	17	that	that	PRON
faba-80	23	18	kap	kap	PROPN
faba-80	23	19	arthur	arthur	PROPN
faba-80	23	20	andersen	andersen	PROPN
faba-80	23	21	,	,	PUNCT
faba-80	23	22	the	the	DET
faba-80	23	23	kap	kap	NOUN
faba-80	23	24	that	that	PRON
faba-80	23	25	audited	audit	VERB
faba-80	23	26	enron	enron	PROPN
faba-80	23	27	,	,	PUNCT
faba-80	23	28	was	be	AUX
faba-80	23	29	guilty	guilty	ADJ
faba-80	23	30	of	of	ADP
faba-80	23	31	obstructing	obstruct	VERB
faba-80	23	32	the	the	DET
faba-80	23	33	judicial	judicial	ADJ
faba-80	23	34	process	process	NOUN
faba-80	23	35	by	by	ADP
faba-80	23	36	destroying	destroy	VERB
faba-80	23	37	enron	enron	PROPN
faba-80	23	38	's	's	PART
faba-80	23	39	bankruptcy	bankruptcy	NOUN
faba-80	23	40	documentary	documentary	NOUN
faba-80	23	41	evidence	evidence	NOUN
faba-80	23	42	(	(	PUNCT
faba-80	23	43	healy	healy	PROPN
faba-80	23	44	and	and	CCONJ
faba-80	23	45	palepu	palepu	PROPN
faba-80	23	46	,	,	PUNCT
faba-80	23	47	2003	2003	NUM
faba-80	23	48	:	:	PUNCT
faba-80	23	49	3	3	NUM
faba-80	23	50	-	-	SYM
faba-80	23	51	26	26	NUM
faba-80	23	52	)	)	PUNCT
faba-80	23	53	.	.	PUNCT
faba-80	24	1	although	although	SCONJ
faba-80	24	2	in	in	ADP
faba-80	24	3	principle	principle	NOUN
faba-80	24	4	,	,	PUNCT
faba-80	24	5	this	this	DET
faba-80	24	6	earnings	earning	NOUN
faba-80	24	7	management	management	NOUN
faba-80	24	8	does	do	AUX
faba-80	24	9	not	not	PART
faba-80	24	10	violate	violate	VERB
faba-80	24	11	generally	generally	ADV
faba-80	24	12	accepted	accept	VERB
faba-80	24	13	accounting	accounting	NOUN
faba-80	24	14	principles	principle	NOUN
faba-80	24	15	,	,	PUNCT
faba-80	24	16	this	this	DET
faba-80	24	17	practice	practice	NOUN
faba-80	24	18	can	can	AUX
faba-80	24	19	erode	erode	VERB
faba-80	24	20	public	public	ADJ
faba-80	24	21	trust	trust	NOUN
faba-80	24	22	in	in	ADP
faba-80	24	23	external	external	ADJ
faba-80	24	24	financial	financial	ADJ
faba-80	24	25	reporting	reporting	NOUN
faba-80	24	26	and	and	CCONJ
faba-80	24	27	blocking	block	VERB
faba-80	24	28	the	the	DET
faba-80	24	29	competence	competence	NOUN
faba-80	24	30	of	of	ADP
faba-80	24	31	capital	capital	NOUN
faba-80	24	32	flows	flow	NOUN
faba-80	24	33	in	in	ADP
faba-80	24	34	the	the	DET
faba-80	24	35	capital	capital	NOUN
faba-80	24	36	market	market	NOUN
faba-80	24	37	(	(	PUNCT
faba-80	24	38	scott	scott	NOUN
faba-80	24	39	:	:	PUNCT
faba-80	24	40	2015	2015	NUM
faba-80	24	41	)	)	PUNCT
faba-80	24	42	.	.	PUNCT
faba-80	25	1	the	the	DET
faba-80	25	2	manager	manager	NOUN
faba-80	25	3	's	's	PART
faba-80	25	4	actions	action	NOUN
faba-80	25	5	provide	provide	VERB
faba-80	25	6	a	a	DET
faba-80	25	7	view	view	NOUN
faba-80	25	8	that	that	SCONJ
faba-80	25	9	earnings	earning	NOUN
faba-80	25	10	management	management	NOUN
faba-80	25	11	problems	problem	NOUN
faba-80	25	12	can	can	AUX
faba-80	25	13	be	be	AUX
faba-80	25	14	minimized	minimize	VERB
faba-80	25	15	by	by	ADP
faba-80	25	16	monitoring	monitor	VERB
faba-80	25	17	through	through	ADP
faba-80	25	18	good	good	ADJ
faba-80	25	19	corporate	corporate	ADJ
faba-80	25	20	governance	governance	NOUN
faba-80	25	21	.	.	PUNCT
faba-80	26	1	(	(	PUNCT
faba-80	26	2	afifa	afifa	PROPN
faba-80	26	3	2013	2013	NUM
faba-80	26	4	;	;	PUNCT
faba-80	26	5	prabaningrat	prabaningrat	NOUN
faba-80	26	6	2015	2015	NUM
faba-80	26	7	)	)	PUNCT
faba-80	26	8	.	.	PUNCT
faba-80	27	1	good	good	ADJ
faba-80	27	2	corporate	corporate	ADJ
faba-80	27	3	governance	governance	NOUN
faba-80	27	4	is	be	AUX
faba-80	27	5	a	a	DET
faba-80	27	6	set	set	NOUN
faba-80	27	7	of	of	ADP
faba-80	27	8	regulations	regulation	NOUN
faba-80	27	9	governing	govern	VERB
faba-80	27	10	the	the	DET
faba-80	27	11	relationship	relationship	NOUN
faba-80	27	12	between	between	ADP
faba-80	27	13	shareholders	shareholder	NOUN
faba-80	27	14	,	,	PUNCT
faba-80	27	15	company	company	NOUN
faba-80	27	16	managers	manager	NOUN
faba-80	27	17	,	,	PUNCT
faba-80	27	18	creditors	creditor	NOUN
faba-80	27	19	,	,	PUNCT
faba-80	27	20	government	government	NOUN
faba-80	27	21	,	,	PUNCT
faba-80	27	22	employees	employee	NOUN
faba-80	27	23	and	and	CCONJ
faba-80	27	24	other	other	ADJ
faba-80	27	25	internal	internal	ADJ
faba-80	27	26	and	and	CCONJ
faba-80	27	27	external	external	ADJ
faba-80	27	28	stakeholders	stakeholder	NOUN
faba-80	27	29	relating	relate	VERB
faba-80	27	30	to	to	ADP
faba-80	27	31	their	their	PRON
faba-80	27	32	rights	right	NOUN
faba-80	27	33	and	and	CCONJ
faba-80	27	34	obligations	obligation	NOUN
faba-80	27	35	,	,	PUNCT
faba-80	27	36	or	or	CCONJ
faba-80	27	37	in	in	ADP
faba-80	27	38	other	other	ADJ
faba-80	27	39	words	word	NOUN
faba-80	27	40	a	a	DET
faba-80	27	41	system	system	NOUN
faba-80	27	42	that	that	PRON
faba-80	27	43	regulates	regulate	VERB
faba-80	27	44	and	and	CCONJ
faba-80	27	45	controls	control	VERB
faba-80	27	46	the	the	DET
faba-80	27	47	company	company	NOUN
faba-80	27	48	.	.	PUNCT
faba-80	28	1	(	(	PUNCT
faba-80	28	2	cadbury	cadbury	PROPN
faba-80	28	3	committee	committee	NOUN
faba-80	28	4	of	of	ADP
faba-80	28	5	united	united	PROPN
faba-80	28	6	kingdom	kingdom	PROPN
faba-80	28	7	1992	1992	NUM
faba-80	28	8	)	)	PUNCT
faba-80	28	9	.	.	PUNCT
faba-80	29	1	since	since	SCONJ
faba-80	29	2	the	the	DET
faba-80	29	3	start	start	NOUN
faba-80	29	4	of	of	ADP
faba-80	29	5	the	the	DET
faba-80	29	6	financial	financial	ADJ
faba-80	29	7	crisis	crisis	NOUN
faba-80	29	8	in	in	ADP
faba-80	29	9	various	various	ADJ
faba-80	29	10	countries	country	NOUN
faba-80	29	11	,	,	PUNCT
faba-80	29	12	especially	especially	ADV
faba-80	29	13	indonesia	indonesia	PROPN
faba-80	29	14	in	in	ADP
faba-80	29	15	1997	1997	NUM
faba-80	29	16	,	,	PUNCT
faba-80	29	17	which	which	PRON
faba-80	29	18	eventually	eventually	ADV
faba-80	29	19	turned	turn	VERB
faba-80	29	20	into	into	ADP
faba-80	29	21	the	the	DET
faba-80	29	22	asian	asian	ADJ
faba-80	29	23	financial	financial	ADJ
faba-80	29	24	crisis	crisis	NOUN
faba-80	29	25	,	,	PUNCT
faba-80	29	26	which	which	PRON
faba-80	29	27	is	be	AUX
faba-80	29	28	seen	see	VERB
faba-80	29	29	as	as	ADP
faba-80	29	30	the	the	DET
faba-80	29	31	result	result	NOUN
faba-80	29	32	of	of	ADP
faba-80	29	33	weak	weak	ADJ
faba-80	29	34	good	good	ADJ
faba-80	29	35	corporate	corporate	ADJ
faba-80	29	36	governance	governance	NOUN
faba-80	29	37	practices	practice	NOUN
faba-80	29	38	in	in	ADP
faba-80	29	39	asian	asian	ADJ
faba-80	29	40	countries	country	NOUN
faba-80	29	41	.	.	PUNCT
faba-80	30	1	tjager	tjager	NOUN
faba-80	30	2	,	,	PUNCT
faba-80	30	3	et	et	PROPN
faba-80	30	4	al	al	PROPN
faba-80	30	5	.	.	PROPN
faba-80	30	6	,	,	PUNCT
faba-80	30	7	(	(	PUNCT
faba-80	30	8	2003	2003	NUM
faba-80	30	9	)	)	PUNCT
faba-80	30	10	.	.	PUNCT
faba-80	31	1	the	the	DET
faba-80	31	2	failure	failure	NOUN
faba-80	31	3	of	of	ADP
faba-80	31	4	several	several	ADJ
faba-80	31	5	companies	company	NOUN
faba-80	31	6	and	and	CCONJ
faba-80	31	7	the	the	DET
faba-80	31	8	emergence	emergence	NOUN
faba-80	31	9	of	of	ADP
faba-80	31	10	financial	financial	ADJ
faba-80	31	11	malpractice	malpractice	NOUN
faba-80	31	12	cases	case	NOUN
faba-80	31	13	is	be	AUX
faba-80	31	14	an	an	DET
faba-80	31	15	unexpected	unexpected	ADJ
faba-80	31	16	practice	practice	NOUN
faba-80	31	17	of	of	ADP
faba-80	31	18	corporate	corporate	ADJ
faba-80	31	19	governance	governance	NOUN
faba-80	31	20	.	.	PUNCT
faba-80	32	1	therefore	therefore	ADV
faba-80	32	2	,	,	PUNCT
faba-80	32	3	in	in	ADP
faba-80	32	4	the	the	DET
faba-80	32	5	end	end	NOUN
faba-80	32	6	gcg	gcg	NOUN
faba-80	32	7	became	become	VERB
faba-80	32	8	an	an	DET
faba-80	32	9	important	important	ADJ
faba-80	32	10	issue	issue	NOUN
faba-80	32	11	,	,	PUNCT
faba-80	32	12	especially	especially	ADV
faba-80	32	13	in	in	ADP
faba-80	32	14	indonesia	indonesia	PROPN
faba-80	32	15	which	which	PRON
faba-80	32	16	was	be	AUX
faba-80	32	17	felt	feel	VERB
faba-80	32	18	the	the	DET
faba-80	32	19	worst	bad	ADJ
faba-80	32	20	due	due	ADJ
faba-80	32	21	to	to	ADP
faba-80	32	22	the	the	DET
faba-80	32	23	crisis	crisis	NOUN
faba-80	32	24	.	.	PUNCT
faba-80	33	1	also	also	ADV
faba-80	33	2	the	the	DET
faba-80	33	3	number	number	NOUN
faba-80	33	4	of	of	ADP
faba-80	33	5	violations	violation	NOUN
faba-80	33	6	committed	commit	VERB
faba-80	33	7	by	by	ADP
faba-80	33	8	issuers	issuer	NOUN
faba-80	33	9	in	in	ADP
faba-80	33	10	the	the	DET
faba-80	33	11	capital	capital	NOUN
faba-80	33	12	market	market	NOUN
faba-80	33	13	handled	handle	VERB
faba-80	33	14	by	by	ADP
faba-80	33	15	the	the	DET
faba-80	33	16	capital	capital	NOUN
faba-80	33	17	market	market	NOUN
faba-80	33	18	and	and	CCONJ
faba-80	33	19	financial	financial	ADJ
faba-80	33	20	institutions	institution	NOUN
faba-80	33	21	supervisory	supervisory	ADJ
faba-80	33	22	agency	agency	NOUN
faba-80	33	23	(	(	PUNCT
faba-80	33	24	bapepam	bapepam	NOUN
faba-80	33	25	-	-	PUNCT
faba-80	33	26	lk	lk	NOUN
faba-80	33	27	)	)	PUNCT
faba-80	33	28	shows	show	VERB
faba-80	33	29	the	the	DET
faba-80	33	30	low	low	ADJ
faba-80	33	31	quality	quality	NOUN
faba-80	33	32	of	of	ADP
faba-80	33	33	gcg	gcg	NOUN
faba-80	33	34	practices	practice	NOUN
faba-80	33	35	in	in	ADP
faba-80	33	36	our	our	PRON
faba-80	33	37	country	country	NOUN
faba-80	33	38	.	.	PUNCT
faba-80	34	1	the	the	DET
faba-80	34	2	indonesian	indonesian	PROPN
faba-80	34	3	gcg	gcg	PROPN
faba-80	34	4	general	general	PROPN
faba-80	34	5	guidelines	guideline	NOUN
faba-80	34	6	state	state	NOUN
faba-80	34	7	that	that	SCONJ
faba-80	34	8	one	one	NUM
faba-80	34	9	of	of	ADP
faba-80	34	10	the	the	DET
faba-80	34	11	objectives	objective	NOUN
faba-80	34	12	of	of	ADP
faba-80	34	13	implementing	implement	VERB
faba-80	34	14	this	this	DET
faba-80	34	15	guideline	guideline	NOUN
faba-80	34	16	will	will	AUX
faba-80	34	17	be	be	AUX
faba-80	34	18	a	a	DET
faba-80	34	19	reference	reference	NOUN
faba-80	34	20	for	for	SCONJ
faba-80	34	21	companies	company	NOUN
faba-80	34	22	to	to	PART
faba-80	34	23	implement	implement	VERB
faba-80	34	24	gcg	gcg	NOUN
faba-80	34	25	in	in	ADP
faba-80	34	26	order	order	NOUN
faba-80	34	27	to	to	PART
faba-80	34	28	encourage	encourage	VERB
faba-80	34	29	awareness	awareness	NOUN
faba-80	34	30	and	and	CCONJ
faba-80	34	31	corporate	corporate	ADJ
faba-80	34	32	social	social	ADJ
faba-80	34	33	responsibility	responsibility	NOUN
faba-80	34	34	towards	towards	ADP
faba-80	34	35	society	society	NOUN
faba-80	34	36	and	and	CCONJ
faba-80	34	37	environmental	environmental	ADJ
faba-80	34	38	sustainability	sustainability	NOUN
faba-80	34	39	,	,	PUNCT
faba-80	34	40	especially	especially	ADV
faba-80	34	41	the	the	DET
faba-80	34	42	corporate	corporate	ADJ
faba-80	34	43	sector	sector	NOUN
faba-80	34	44	(	(	PUNCT
faba-80	34	45	knkg	knkg	PROPN
faba-80	34	46	,	,	PUNCT
faba-80	34	47	2006	2006	NUM
faba-80	34	48	)	)	PUNCT
faba-80	34	49	.	.	PUNCT
faba-80	35	1	the	the	DET
faba-80	35	2	concept	concept	NOUN
faba-80	35	3	of	of	ADP
faba-80	35	4	gcg	gcg	NOUN
faba-80	35	5	which	which	PRON
faba-80	35	6	is	be	AUX
faba-80	35	7	based	base	VERB
faba-80	35	8	on	on	ADP
faba-80	35	9	agency	agency	NOUN
faba-80	35	10	theory	theory	NOUN
faba-80	35	11	,	,	PUNCT
faba-80	35	12	is	be	AUX
faba-80	35	13	motivated	motivate	VERB
faba-80	35	14	by	by	ADP
faba-80	35	15	the	the	DET
faba-80	35	16	separation	separation	NOUN
faba-80	35	17	between	between	ADP
faba-80	35	18	ownership	ownership	NOUN
faba-80	35	19	and	and	CCONJ
faba-80	35	20	control	control	NOUN
faba-80	35	21	of	of	ADP
faba-80	35	22	the	the	DET
faba-80	35	23	company	company	NOUN
faba-80	35	24	.	.	PUNCT
faba-80	36	1	this	this	DET
faba-80	36	2	separation	separation	NOUN
faba-80	36	3	will	will	AUX
faba-80	36	4	cause	cause	VERB
faba-80	36	5	problems	problem	NOUN
faba-80	36	6	due	due	ADJ
faba-80	36	7	to	to	ADP
faba-80	36	8	differences	difference	NOUN
faba-80	36	9	in	in	ADP
faba-80	36	10	interests	interest	NOUN
faba-80	36	11	between	between	ADP
faba-80	36	12	shareholders	shareholder	NOUN
faba-80	36	13	(	(	PUNCT
faba-80	36	14	as	as	ADP
faba-80	36	15	principals	principal	NOUN
faba-80	36	16	)	)	PUNCT
faba-80	36	17	and	and	CCONJ
faba-80	36	18	management	management	NOUN
faba-80	36	19	(	(	PUNCT
faba-80	36	20	as	as	ADP
faba-80	36	21	agents	agent	NOUN
faba-80	36	22	)	)	PUNCT
faba-80	36	23	(	(	PUNCT
faba-80	36	24	jensen	jensen	PROPN
faba-80	36	25	and	and	CCONJ
faba-80	36	26	meckling	meckling	NOUN
faba-80	36	27	,	,	PUNCT
faba-80	36	28	1976	1976	NUM
faba-80	36	29	)	)	PUNCT
faba-80	36	30	.	.	PUNCT
faba-80	37	1	the	the	DET
faba-80	37	2	mechanism	mechanism	NOUN
faba-80	37	3	for	for	ADP
faba-80	37	4	good	good	ADJ
faba-80	37	5	corporate	corporate	ADJ
faba-80	37	6	governance	governance	NOUN
faba-80	37	7	according	accord	VERB
faba-80	37	8	to	to	ADP
faba-80	37	9	dennis	dennis	PROPN
faba-80	37	10	and	and	CCONJ
faba-80	37	11	mc.connel	mc.connel	X
faba-80	37	12	(	(	PUNCT
faba-80	37	13	2003	2003	NUM
faba-80	37	14	)	)	PUNCT
faba-80	37	15	consists	consist	VERB
faba-80	37	16	of	of	ADP
faba-80	37	17	:	:	PUNCT
faba-80	37	18	managerial	managerial	ADJ
faba-80	37	19	ownership	ownership	NOUN
faba-80	37	20	is	be	AUX
faba-80	37	21	shares	share	NOUN
faba-80	37	22	held	hold	VERB
faba-80	37	23	by	by	ADP
faba-80	37	24	management	management	NOUN
faba-80	37	25	personally	personally	ADV
faba-80	37	26	and	and	CCONJ
faba-80	37	27	shares	share	NOUN
faba-80	37	28	held	hold	VERB
faba-80	37	29	by	by	ADP
faba-80	37	30	subsidiaries	subsidiary	NOUN
faba-80	37	31	of	of	ADP
faba-80	37	32	the	the	DET
faba-80	37	33	company	company	NOUN
faba-80	37	34	concerned	concern	VERB
faba-80	37	35	and	and	CCONJ
faba-80	37	36	its	its	PRON
faba-80	37	37	affiliates	affiliate	NOUN
faba-80	37	38	(	(	PUNCT
faba-80	37	39	sudibyo	sudibyo	NOUN
faba-80	37	40	2013	2013	NUM
faba-80	37	41	)	)	PUNCT
faba-80	37	42	.	.	PUNCT
faba-80	38	1	shleifer	shleifer	PROPN
faba-80	38	2	and	and	CCONJ
faba-80	38	3	vishny	vishny	PROPN
faba-80	38	4	(	(	PUNCT
faba-80	38	5	1986	1986	NUM
faba-80	38	6	)	)	PUNCT
faba-80	38	7	stated	state	VERB
faba-80	38	8	that	that	SCONJ
faba-80	38	9	large	large	ADJ
faba-80	38	10	share	share	NOUN
faba-80	38	11	ownership	ownership	NOUN
faba-80	38	12	,	,	PUNCT
faba-80	38	13	in	in	ADP
faba-80	38	14	terms	term	NOUN
faba-80	38	15	of	of	ADP
faba-80	38	16	economic	economic	ADJ
faba-80	38	17	value	value	NOUN
faba-80	38	18	,	,	PUNCT
faba-80	38	19	has	have	VERB
faba-80	38	20	an	an	DET
faba-80	38	21	incentive	incentive	NOUN
faba-80	38	22	to	to	PART
faba-80	38	23	be	be	AUX
faba-80	38	24	monitored	monitor	VERB
faba-80	38	25	(	(	PUNCT
faba-80	38	26	sudibyo	sudibyo	NOUN
faba-80	38	27	2013	2013	NUM
faba-80	38	28	)	)	PUNCT
faba-80	38	29	.	.	PUNCT
faba-80	39	1	institutional	institutional	ADJ
faba-80	39	2	dimiter	dimiter	NOUN
faba-80	39	3	nenkov	nenkov	PROPN
faba-80	39	4	/	/	SYM
faba-80	39	5	finance	finance	NOUN
faba-80	39	6	,	,	PUNCT
faba-80	39	7	accounting	accounting	NOUN
faba-80	39	8	and	and	CCONJ
faba-80	39	9	business	business	NOUN
faba-80	39	10	analysis	analysis	NOUN
faba-80	39	11	3	3	NUM
faba-80	39	12	(	(	PUNCT
faba-80	39	13	1	1	NUM
faba-80	39	14	)	)	PUNCT
faba-80	39	15	2021	2021	NUM
faba-80	39	16	83	83	NUM
faba-80	39	17	ownership	ownership	NOUN
faba-80	39	18	is	be	AUX
faba-80	39	19	share	share	NOUN
faba-80	39	20	ownership	ownership	NOUN
faba-80	39	21	by	by	ADP
faba-80	39	22	the	the	DET
faba-80	39	23	government	government	NOUN
faba-80	39	24	,	,	PUNCT
faba-80	39	25	financial	financial	ADJ
faba-80	39	26	institutions	institution	NOUN
faba-80	39	27	,	,	PUNCT
faba-80	39	28	legal	legal	ADJ
faba-80	39	29	entities	entity	NOUN
faba-80	39	30	,	,	PUNCT
faba-80	39	31	foreign	foreign	ADJ
faba-80	39	32	institutions	institution	NOUN
faba-80	39	33	,	,	PUNCT
faba-80	39	34	trust	trust	NOUN
faba-80	39	35	funds	fund	NOUN
faba-80	39	36	and	and	CCONJ
faba-80	39	37	other	other	ADJ
faba-80	39	38	institutions	institution	NOUN
faba-80	39	39	(	(	PUNCT
faba-80	39	40	alves	alves	PROPN
faba-80	39	41	2012	2012	NUM
faba-80	39	42	)	)	PUNCT
faba-80	39	43	.	.	PUNCT
faba-80	40	1	institutional	institutional	ADJ
faba-80	40	2	ownership	ownership	NOUN
faba-80	40	3	has	have	VERB
faba-80	40	4	a	a	DET
faba-80	40	5	significant	significant	ADJ
faba-80	40	6	interest	interest	NOUN
faba-80	40	7	in	in	ADP
faba-80	40	8	monitoring	monitor	VERB
faba-80	40	9	management	management	NOUN
faba-80	40	10	because	because	SCONJ
faba-80	40	11	the	the	DET
faba-80	40	12	existence	existence	NOUN
faba-80	40	13	of	of	ADP
faba-80	40	14	institutional	institutional	ADJ
faba-80	40	15	ownership	ownership	NOUN
faba-80	40	16	will	will	AUX
faba-80	40	17	encourage	encourage	VERB
faba-80	40	18	more	more	ADV
faba-80	40	19	optimal	optimal	ADJ
faba-80	40	20	supervision	supervision	NOUN
faba-80	40	21	.	.	PUNCT
faba-80	41	1	independent	independent	ADJ
faba-80	41	2	commissioners	commissioner	NOUN
faba-80	41	3	are	be	AUX
faba-80	41	4	one	one	NUM
faba-80	41	5	of	of	ADP
faba-80	41	6	the	the	DET
faba-80	41	7	cores	core	NOUN
faba-80	41	8	of	of	ADP
faba-80	41	9	good	good	ADJ
faba-80	41	10	corporate	corporate	ADJ
faba-80	41	11	governance	governance	NOUN
faba-80	41	12	who	who	PRON
faba-80	41	13	are	be	AUX
faba-80	41	14	responsible	responsible	ADJ
faba-80	41	15	and	and	CCONJ
faba-80	41	16	responsible	responsible	ADJ
faba-80	41	17	for	for	ADP
faba-80	41	18	ensuring	ensure	VERB
faba-80	41	19	the	the	DET
faba-80	41	20	implementation	implementation	NOUN
faba-80	41	21	of	of	ADP
faba-80	41	22	corporate	corporate	ADJ
faba-80	41	23	strategy	strategy	NOUN
faba-80	41	24	,	,	PUNCT
faba-80	41	25	supervising	supervise	VERB
faba-80	41	26	management	management	NOUN
faba-80	41	27	in	in	ADP
faba-80	41	28	running	run	VERB
faba-80	41	29	the	the	DET
faba-80	41	30	company	company	NOUN
faba-80	41	31	,	,	PUNCT
faba-80	41	32	providing	provide	VERB
faba-80	41	33	advice	advice	NOUN
faba-80	41	34	to	to	ADP
faba-80	41	35	directors	director	NOUN
faba-80	41	36	,	,	PUNCT
faba-80	41	37	and	and	CCONJ
faba-80	41	38	requiring	require	VERB
faba-80	41	39	the	the	DET
faba-80	41	40	implementation	implementation	NOUN
faba-80	41	41	of	of	ADP
faba-80	41	42	accountability	accountability	NOUN
faba-80	41	43	.	.	PUNCT
faba-80	42	1	independent	independent	ADJ
faba-80	42	2	commissioners	commissioner	NOUN
faba-80	42	3	usually	usually	ADV
faba-80	42	4	consist	consist	VERB
faba-80	42	5	of	of	ADP
faba-80	42	6	independent	independent	ADJ
faba-80	42	7	commissioners	commissioner	NOUN
faba-80	42	8	from	from	ADP
faba-80	42	9	outside	outside	ADP
faba-80	42	10	the	the	DET
faba-80	42	11	company	company	NOUN
faba-80	42	12	(	(	PUNCT
faba-80	42	13	nccg	nccg	PROPN
faba-80	42	14	2001	2001	NUM
faba-80	42	15	)	)	PUNCT
faba-80	42	16	.	.	PUNCT
faba-80	43	1	the	the	DET
faba-80	43	2	existence	existence	NOUN
faba-80	43	3	of	of	ADP
faba-80	43	4	an	an	DET
faba-80	43	5	audit	audit	NOUN
faba-80	43	6	committee	committee	NOUN
faba-80	43	7	is	be	AUX
faba-80	43	8	accepted	accept	VERB
faba-80	43	9	as	as	ADP
faba-80	43	10	part	part	NOUN
faba-80	43	11	of	of	ADP
faba-80	43	12	corporate	corporate	ADJ
faba-80	43	13	governance	governance	NOUN
faba-80	43	14	.	.	PUNCT
faba-80	44	1	even	even	ADV
faba-80	44	2	in	in	ADP
faba-80	44	3	assessing	assess	VERB
faba-80	44	4	the	the	DET
faba-80	44	5	implementation	implementation	NOUN
faba-80	44	6	of	of	ADP
faba-80	44	7	good	good	ADJ
faba-80	44	8	corporate	corporate	ADJ
faba-80	44	9	governance	governance	NOUN
faba-80	44	10	in	in	ADP
faba-80	44	11	a	a	DET
faba-80	44	12	company	company	NOUN
faba-80	44	13	,	,	PUNCT
faba-80	44	14	the	the	DET
faba-80	44	15	existence	existence	NOUN
faba-80	44	16	of	of	ADP
faba-80	44	17	an	an	DET
faba-80	44	18	effective	effective	ADJ
faba-80	44	19	audit	audit	NOUN
faba-80	44	20	committee	committee	NOUN
faba-80	44	21	is	be	AUX
faba-80	44	22	one	one	NUM
faba-80	44	23	aspect	aspect	NOUN
faba-80	44	24	of	of	ADP
faba-80	44	25	the	the	DET
faba-80	44	26	assessment	assessment	NOUN
faba-80	44	27	criteria	criterion	NOUN
faba-80	44	28	(	(	PUNCT
faba-80	44	29	purwandari	purwandari	NOUN
faba-80	44	30	2011	2011	NUM
faba-80	44	31	)	)	PUNCT
faba-80	44	32	.	.	PUNCT
faba-80	45	1	the	the	DET
faba-80	45	2	blue	blue	ADJ
faba-80	45	3	ribbon	ribbon	NOUN
faba-80	45	4	committee	committee	NOUN
faba-80	45	5	(	(	PUNCT
faba-80	45	6	1999	1999	NUM
faba-80	45	7	)	)	PUNCT
faba-80	45	8	recommends	recommend	VERB
faba-80	45	9	that	that	SCONJ
faba-80	45	10	a	a	DET
faba-80	45	11	large	large	ADJ
faba-80	45	12	number	number	NOUN
faba-80	45	13	of	of	ADP
faba-80	45	14	audit	audit	NOUN
faba-80	45	15	committees	committee	NOUN
faba-80	45	16	is	be	AUX
faba-80	45	17	a	a	DET
faba-80	45	18	good	good	ADJ
faba-80	45	19	step	step	NOUN
faba-80	45	20	to	to	PART
faba-80	45	21	evaluate	evaluate	VERB
faba-80	45	22	management	management	NOUN
faba-80	45	23	.	.	PUNCT
faba-80	46	1	and	and	CCONJ
faba-80	46	2	financial	financial	ADJ
faba-80	46	3	reporting	reporting	NOUN
faba-80	46	4	practices	practice	NOUN
faba-80	46	5	.	.	PUNCT
faba-80	47	1	this	this	PRON
faba-80	47	2	has	have	AUX
faba-80	47	3	been	be	AUX
faba-80	47	4	proven	prove	VERB
faba-80	47	5	by	by	ADP
faba-80	47	6	the	the	DET
faba-80	47	7	research	research	NOUN
faba-80	47	8	results	result	NOUN
faba-80	47	9	of	of	ADP
faba-80	47	10	rajgopal	rajgopal	NOUN
faba-80	47	11	et	et	PROPN
faba-80	47	12	al	al	PROPN
faba-80	47	13	.	.	PUNCT
faba-80	48	1	(	(	PUNCT
faba-80	48	2	1999	1999	NUM
faba-80	48	3	)	)	PUNCT
faba-80	48	4	and	and	CCONJ
faba-80	48	5	darmawati	darmawati	NOUN
faba-80	48	6	(	(	PUNCT
faba-80	48	7	2003	2003	NUM
faba-80	48	8	)	)	PUNCT
faba-80	48	9	.	.	PUNCT
faba-80	49	1	the	the	DET
faba-80	49	2	audit	audit	NOUN
faba-80	49	3	committee	committee	NOUN
faba-80	49	4	is	be	AUX
faba-80	49	5	responsible	responsible	ADJ
faba-80	49	6	for	for	ADP
faba-80	49	7	supervising	supervise	VERB
faba-80	49	8	the	the	DET
faba-80	49	9	interests	interest	NOUN
faba-80	49	10	of	of	ADP
faba-80	49	11	the	the	DET
faba-80	49	12	company	company	NOUN
faba-80	49	13	's	's	PART
faba-80	49	14	shareholders	shareholder	NOUN
faba-80	49	15	and	and	CCONJ
faba-80	49	16	the	the	DET
faba-80	49	17	quality	quality	NOUN
faba-80	49	18	of	of	ADP
faba-80	49	19	audits	audits	NOUN
faba-80	49	20	and	and	CCONJ
faba-80	49	21	company	company	NOUN
faba-80	49	22	financial	financial	ADJ
faba-80	49	23	reports	report	NOUN
faba-80	49	24	.	.	PUNCT
faba-80	50	1	in	in	ADP
faba-80	50	2	conducting	conduct	VERB
faba-80	50	3	supervision	supervision	NOUN
faba-80	50	4	in	in	ADP
faba-80	50	5	the	the	DET
faba-80	50	6	company	company	NOUN
faba-80	50	7	,	,	PUNCT
faba-80	50	8	the	the	DET
faba-80	50	9	audit	audit	NOUN
faba-80	50	10	committee	committee	NOUN
faba-80	50	11	requires	require	VERB
faba-80	50	12	the	the	DET
faba-80	50	13	role	role	NOUN
faba-80	50	14	of	of	ADP
faba-80	50	15	an	an	DET
faba-80	50	16	external	external	ADJ
faba-80	50	17	auditor	auditor	NOUN
faba-80	50	18	to	to	PART
faba-80	50	19	audit	audit	VERB
faba-80	50	20	and	and	CCONJ
faba-80	50	21	detect	detect	VERB
faba-80	50	22	misstatements	misstatement	NOUN
faba-80	50	23	in	in	ADP
faba-80	50	24	the	the	DET
faba-80	50	25	financial	financial	ADJ
faba-80	50	26	statements	statement	NOUN
faba-80	50	27	prepared	prepare	VERB
faba-80	50	28	by	by	ADP
faba-80	50	29	company	company	NOUN
faba-80	50	30	management	management	NOUN
faba-80	50	31	.	.	PUNCT
faba-80	51	1	jensen	jensen	PROPN
faba-80	51	2	and	and	CCONJ
faba-80	51	3	meckling	meckling	NOUN
faba-80	51	4	(	(	PUNCT
faba-80	51	5	1976	1976	NUM
faba-80	51	6	)	)	PUNCT
faba-80	51	7	argue	argue	VERB
faba-80	51	8	that	that	SCONJ
faba-80	51	9	the	the	DET
faba-80	51	10	audit	audit	NOUN
faba-80	51	11	functions	function	NOUN
faba-80	51	12	as	as	ADP
faba-80	51	13	an	an	DET
faba-80	51	14	important	important	ADJ
faba-80	51	15	engagement	engagement	NOUN
faba-80	51	16	mechanism	mechanism	NOUN
faba-80	51	17	within	within	ADP
faba-80	51	18	the	the	DET
faba-80	51	19	company	company	NOUN
faba-80	51	20	that	that	PRON
faba-80	51	21	can	can	AUX
faba-80	51	22	reduce	reduce	VERB
faba-80	51	23	the	the	DET
faba-80	51	24	distance	distance	NOUN
faba-80	51	25	between	between	ADP
faba-80	51	26	the	the	DET
faba-80	51	27	interests	interest	NOUN
faba-80	51	28	of	of	ADP
faba-80	51	29	the	the	DET
faba-80	51	30	company	company	NOUN
faba-80	51	31	's	's	PART
faba-80	51	32	shareholders	shareholder	NOUN
faba-80	51	33	and	and	CCONJ
faba-80	51	34	the	the	DET
faba-80	51	35	company	company	NOUN
faba-80	51	36	's	's	PART
faba-80	51	37	management	management	NOUN
faba-80	51	38	.	.	PUNCT
faba-80	52	1	both	both	CCONJ
faba-80	52	2	the	the	DET
faba-80	52	3	audit	audit	NOUN
faba-80	52	4	committee	committee	NOUN
faba-80	52	5	and	and	CCONJ
faba-80	52	6	external	external	ADJ
faba-80	52	7	auditor	auditor	NOUN
faba-80	52	8	are	be	AUX
faba-80	52	9	important	important	ADJ
faba-80	52	10	oversight	oversight	NOUN
faba-80	52	11	mechanisms	mechanism	NOUN
faba-80	52	12	that	that	PRON
faba-80	52	13	can	can	AUX
faba-80	52	14	weaken	weaken	VERB
faba-80	52	15	the	the	DET
faba-80	52	16	agency	agency	NOUN
faba-80	52	17	costs	cost	NOUN
faba-80	52	18	,	,	PUNCT
faba-80	52	19	manage	manage	VERB
faba-80	52	20	conflicts	conflict	NOUN
faba-80	52	21	of	of	ADP
faba-80	52	22	interest	interest	NOUN
faba-80	52	23	,	,	PUNCT
faba-80	52	24	and	and	CCONJ
faba-80	52	25	reduce	reduce	VERB
faba-80	52	26	earnings	earning	NOUN
faba-80	52	27	management	management	NOUN
faba-80	52	28	.	.	PUNCT
faba-80	53	1	the	the	DET
faba-80	53	2	audit	audit	NOUN
faba-80	53	3	committee	committee	NOUN
faba-80	53	4	and	and	CCONJ
faba-80	53	5	external	external	ADJ
faba-80	53	6	auditors	auditor	NOUN
faba-80	53	7	must	must	AUX
faba-80	53	8	be	be	AUX
faba-80	53	9	able	able	ADJ
faba-80	53	10	to	to	PART
faba-80	53	11	exercise	exercise	VERB
faba-80	53	12	effective	effective	ADJ
faba-80	53	13	controls	control	NOUN
faba-80	53	14	that	that	PRON
faba-80	53	15	can	can	AUX
faba-80	53	16	reduce	reduce	VERB
faba-80	53	17	the	the	DET
faba-80	53	18	desire	desire	NOUN
faba-80	53	19	of	of	ADP
faba-80	53	20	management	management	NOUN
faba-80	53	21	to	to	PART
faba-80	53	22	manipulate	manipulate	VERB
faba-80	53	23	earnings	earning	NOUN
faba-80	53	24	(	(	PUNCT
faba-80	53	25	zgarni	zgarni	X
faba-80	53	26	et	et	PROPN
faba-80	53	27	al	al	PROPN
faba-80	53	28	.	.	PROPN
faba-80	53	29	,	,	PUNCT
faba-80	53	30	2016	2016	NUM
faba-80	53	31	)	)	PUNCT
faba-80	53	32	.	.	PUNCT
faba-80	54	1	the	the	DET
faba-80	54	2	practice	practice	NOUN
faba-80	54	3	of	of	ADP
faba-80	54	4	earnings	earning	NOUN
faba-80	54	5	manipulation	manipulation	NOUN
faba-80	54	6	in	in	ADP
faba-80	54	7	the	the	DET
faba-80	54	8	form	form	NOUN
faba-80	54	9	of	of	ADP
faba-80	54	10	earnings	earning	NOUN
faba-80	54	11	management	management	NOUN
faba-80	54	12	is	be	AUX
faba-80	54	13	carried	carry	VERB
faba-80	54	14	out	out	ADP
faba-80	54	15	by	by	ADP
faba-80	54	16	management	management	NOUN
faba-80	54	17	so	so	SCONJ
faba-80	54	18	that	that	SCONJ
faba-80	54	19	the	the	DET
faba-80	54	20	financial	financial	ADJ
faba-80	54	21	statements	statement	NOUN
faba-80	54	22	look	look	VERB
faba-80	54	23	good	good	ADJ
faba-80	54	24	so	so	SCONJ
faba-80	54	25	that	that	SCONJ
faba-80	54	26	they	they	PRON
faba-80	54	27	are	be	AUX
faba-80	54	28	able	able	ADJ
faba-80	54	29	to	to	PART
faba-80	54	30	attract	attract	VERB
faba-80	54	31	more	more	ADJ
faba-80	54	32	and	and	CCONJ
faba-80	54	33	bigger	big	ADJ
faba-80	54	34	investment	investment	NOUN
faba-80	54	35	in	in	ADP
faba-80	54	36	company	company	NOUN
faba-80	54	37	shares	share	NOUN
faba-80	54	38	.	.	PUNCT
faba-80	55	1	therefore	therefore	ADV
faba-80	55	2	,	,	PUNCT
faba-80	55	3	the	the	DET
faba-80	55	4	role	role	NOUN
faba-80	55	5	of	of	ADP
faba-80	55	6	corporate	corporate	ADJ
faba-80	55	7	governance	governance	NOUN
faba-80	55	8	actors	actor	NOUN
faba-80	55	9	such	such	ADJ
faba-80	55	10	as	as	ADP
faba-80	55	11	audit	audit	NOUN
faba-80	55	12	quality	quality	NOUN
faba-80	55	13	is	be	AUX
faba-80	55	14	needed	need	VERB
faba-80	55	15	to	to	PART
faba-80	55	16	provide	provide	VERB
faba-80	55	17	a	a	DET
faba-80	55	18	supervisory	supervisory	ADJ
faba-80	55	19	function	function	NOUN
faba-80	55	20	within	within	ADP
faba-80	55	21	the	the	DET
faba-80	55	22	company	company	NOUN
faba-80	55	23	in	in	ADP
faba-80	55	24	order	order	NOUN
faba-80	55	25	to	to	PART
faba-80	55	26	limit	limit	VERB
faba-80	55	27	management	management	NOUN
faba-80	55	28	behavior	behavior	NOUN
faba-80	55	29	to	to	PART
faba-80	55	30	carry	carry	VERB
faba-80	55	31	out	out	ADP
faba-80	55	32	earnings	earning	NOUN
faba-80	55	33	management	management	NOUN
faba-80	55	34	(	(	PUNCT
faba-80	55	35	chen	chen	PROPN
faba-80	55	36	et	et	PROPN
faba-80	55	37	al	al	PROPN
faba-80	55	38	.	.	PROPN
faba-80	55	39	,	,	PUNCT
faba-80	55	40	2007	2007	NUM
faba-80	55	41	)	)	PUNCT
faba-80	55	42	.	.	PUNCT
faba-80	56	1	although	although	SCONJ
faba-80	56	2	many	many	ADJ
faba-80	56	3	factors	factor	NOUN
faba-80	56	4	are	be	AUX
faba-80	56	5	thought	think	VERB
faba-80	56	6	to	to	PART
faba-80	56	7	influence	influence	VERB
faba-80	56	8	earnings	earning	NOUN
faba-80	56	9	management	management	NOUN
faba-80	56	10	,	,	PUNCT
faba-80	56	11	the	the	DET
faba-80	56	12	most	most	ADV
faba-80	56	13	important	important	ADJ
faba-80	56	14	thing	thing	NOUN
faba-80	56	15	is	be	AUX
faba-80	56	16	the	the	DET
faba-80	56	17	quality	quality	NOUN
faba-80	56	18	of	of	ADP
faba-80	56	19	auditors	auditor	NOUN
faba-80	56	20	.	.	PUNCT
faba-80	57	1	because	because	SCONJ
faba-80	57	2	the	the	DET
faba-80	57	3	auditor	auditor	NOUN
faba-80	57	4	will	will	AUX
faba-80	57	5	judge	judge	VERB
faba-80	57	6	whether	whether	SCONJ
faba-80	57	7	a	a	DET
faba-80	57	8	company	company	NOUN
faba-80	57	9	's	's	PART
faba-80	57	10	financial	financial	ADJ
faba-80	57	11	statements	statement	NOUN
faba-80	57	12	are	be	AUX
faba-80	57	13	presented	present	VERB
faba-80	57	14	fairly	fairly	ADV
faba-80	57	15	or	or	CCONJ
faba-80	57	16	not	not	PART
faba-80	57	17	.	.	PUNCT
faba-80	58	1	therefore	therefore	ADV
faba-80	58	2	,	,	PUNCT
faba-80	58	3	the	the	DET
faba-80	58	4	role	role	NOUN
faba-80	58	5	of	of	ADP
faba-80	58	6	the	the	DET
faba-80	58	7	auditor	auditor	NOUN
faba-80	58	8	is	be	AUX
faba-80	58	9	very	very	ADV
faba-80	58	10	important	important	ADJ
faba-80	58	11	in	in	ADP
faba-80	58	12	limiting	limit	VERB
faba-80	58	13	the	the	DET
faba-80	58	14	practice	practice	NOUN
faba-80	58	15	of	of	ADP
faba-80	58	16	earnings	earning	NOUN
faba-80	58	17	management	management	NOUN
faba-80	58	18	.	.	PUNCT
faba-80	59	1	so	so	ADV
faba-80	59	2	it	it	PRON
faba-80	59	3	can	can	AUX
faba-80	59	4	be	be	AUX
faba-80	59	5	said	say	VERB
faba-80	59	6	that	that	SCONJ
faba-80	59	7	,	,	PUNCT
faba-80	59	8	the	the	PRON
faba-80	59	9	better	well	ADJ
faba-80	59	10	the	the	DET
faba-80	59	11	quality	quality	NOUN
faba-80	59	12	of	of	ADP
faba-80	59	13	auditors	auditor	NOUN
faba-80	59	14	used	use	VERB
faba-80	59	15	by	by	ADP
faba-80	59	16	a	a	DET
faba-80	59	17	company	company	NOUN
faba-80	59	18	,	,	PUNCT
faba-80	59	19	the	the	PRON
faba-80	59	20	less	less	ADV
faba-80	59	21	likely	likely	ADJ
faba-80	59	22	it	it	PRON
faba-80	59	23	is	be	AUX
faba-80	59	24	that	that	SCONJ
faba-80	59	25	earnings	earning	NOUN
faba-80	59	26	management	management	NOUN
faba-80	59	27	practices	practice	NOUN
faba-80	59	28	will	will	AUX
faba-80	59	29	occur	occur	VERB
faba-80	59	30	in	in	ADP
faba-80	59	31	that	that	DET
faba-80	59	32	company	company	NOUN
faba-80	59	33	.	.	PUNCT
faba-80	60	1	this	this	PRON
faba-80	60	2	is	be	AUX
faba-80	60	3	because	because	SCONJ
faba-80	60	4	,	,	PUNCT
faba-80	60	5	the	the	PRON
faba-80	60	6	better	well	ADJ
faba-80	60	7	the	the	DET
faba-80	60	8	quality	quality	NOUN
faba-80	60	9	of	of	ADP
faba-80	60	10	the	the	DET
faba-80	60	11	auditor	auditor	NOUN
faba-80	60	12	,	,	PUNCT
faba-80	60	13	the	the	PRON
faba-80	60	14	higher	high	ADJ
faba-80	60	15	the	the	DET
faba-80	60	16	expertise	expertise	NOUN
faba-80	60	17	and	and	CCONJ
faba-80	60	18	reputation	reputation	NOUN
faba-80	60	19	,	,	PUNCT
faba-80	60	20	and	and	CCONJ
faba-80	60	21	this	this	PRON
faba-80	60	22	will	will	AUX
faba-80	60	23	encourage	encourage	VERB
faba-80	60	24	the	the	DET
faba-80	60	25	auditor	auditor	NOUN
faba-80	60	26	to	to	PART
faba-80	60	27	be	be	AUX
faba-80	60	28	more	more	ADV
faba-80	60	29	professional	professional	ADJ
faba-80	60	30	in	in	ADP
faba-80	60	31	disclosing	disclose	VERB
faba-80	60	32	material	material	NOUN
faba-80	60	33	misstatements	misstatement	NOUN
faba-80	60	34	that	that	PRON
faba-80	60	35	indicate	indicate	VERB
faba-80	60	36	earnings	earning	NOUN
faba-80	60	37	management	management	NOUN
faba-80	60	38	practices	practice	NOUN
faba-80	60	39	in	in	ADP
faba-80	60	40	a	a	DET
faba-80	60	41	company	company	NOUN
faba-80	60	42	.	.	PUNCT
faba-80	61	1	this	this	PRON
faba-80	61	2	is	be	AUX
faba-80	61	3	in	in	ADP
faba-80	61	4	line	line	NOUN
faba-80	61	5	with	with	ADP
faba-80	61	6	the	the	DET
faba-80	61	7	research	research	NOUN
faba-80	61	8	results	result	NOUN
faba-80	61	9	of	of	ADP
faba-80	61	10	nanok	nanok	NOUN
faba-80	61	11	,	,	PUNCT
faba-80	61	12	et	et	PROPN
faba-80	61	13	al	al	PROPN
faba-80	61	14	.	.	PUNCT
faba-80	62	1	(	(	PUNCT
faba-80	62	2	2008	2008	NUM
faba-80	62	3	)	)	PUNCT
faba-80	62	4	,	,	PUNCT
faba-80	62	5	and	and	CCONJ
faba-80	62	6	guna	guna	PROPN
faba-80	62	7	and	and	CCONJ
faba-80	62	8	herawaty	herawaty	NOUN
faba-80	62	9	(	(	PUNCT
faba-80	62	10	2010	2010	NUM
faba-80	62	11	)	)	PUNCT
faba-80	62	12	.	.	PUNCT
faba-80	63	1	the	the	DET
faba-80	63	2	quality	quality	NOUN
faba-80	63	3	of	of	ADP
faba-80	63	4	audits	audits	NOUN
faba-80	63	5	carried	carry	VERB
faba-80	63	6	out	out	ADP
faba-80	63	7	by	by	ADP
faba-80	63	8	public	public	ADJ
faba-80	63	9	accountants	accountant	NOUN
faba-80	63	10	is	be	AUX
faba-80	63	11	proxied	proxie	VERB
faba-80	63	12	by	by	ADP
faba-80	63	13	the	the	DET
faba-80	63	14	size	size	NOUN
faba-80	63	15	of	of	ADP
faba-80	63	16	the	the	DET
faba-80	63	17	audit	audit	NOUN
faba-80	63	18	firm	firm	NOUN
faba-80	63	19	.	.	PUNCT
faba-80	64	1	the	the	DET
faba-80	64	2	audit	audit	NOUN
faba-80	64	3	quality	quality	NOUN
faba-80	64	4	can	can	AUX
faba-80	64	5	affect	affect	VERB
faba-80	64	6	earnings	earning	NOUN
faba-80	64	7	management	management	NOUN
faba-80	64	8	(	(	PUNCT
faba-80	64	9	sari	sari	NOUN
faba-80	64	10	and	and	CCONJ
faba-80	64	11	wahidawahti	wahidawahti	NOUN
faba-80	64	12	,	,	PUNCT
faba-80	64	13	2016	2016	NUM
faba-80	64	14	)	)	PUNCT
faba-80	64	15	.	.	PUNCT
faba-80	65	1	the	the	DET
faba-80	65	2	size	size	NOUN
faba-80	65	3	of	of	ADP
faba-80	65	4	audit	audit	NOUN
faba-80	65	5	firm	firm	NOUN
faba-80	65	6	proxied	proxie	VERB
faba-80	65	7	by	by	ADP
faba-80	65	8	big	big	ADJ
faba-80	65	9	six	six	NUM
faba-80	65	10	and	and	CCONJ
faba-80	65	11	non	non	ADJ
faba-80	65	12	big	big	ADJ
faba-80	65	13	six	six	NUM
faba-80	65	14	,	,	PUNCT
faba-80	65	15	with	with	ADP
faba-80	65	16	the	the	DET
faba-80	65	17	argument	argument	NOUN
faba-80	65	18	that	that	SCONJ
faba-80	65	19	large	large	ADJ
faba-80	65	20	audit	audit	NOUN
faba-80	65	21	firm	firm	NOUN
faba-80	65	22	have	have	AUX
faba-80	65	23	more	more	ADJ
faba-80	65	24	superior	superior	ADJ
faba-80	65	25	knowledge	knowledge	NOUN
faba-80	65	26	,	,	PUNCT
faba-80	65	27	technical	technical	ADJ
faba-80	65	28	experience	experience	NOUN
faba-80	65	29	,	,	PUNCT
faba-80	65	30	capacity	capacity	NOUN
faba-80	65	31	,	,	PUNCT
faba-80	65	32	and	and	CCONJ
faba-80	65	33	reputation	reputation	NOUN
faba-80	65	34	than	than	ADP
faba-80	65	35	smaller	small	ADJ
faba-80	65	36	audit	audit	NOUN
faba-80	65	37	firms	firm	NOUN
faba-80	65	38	.	.	PUNCT
faba-80	66	1	so	so	ADV
faba-80	66	2	,	,	PUNCT
faba-80	66	3	they	they	PRON
faba-80	66	4	can	can	AUX
faba-80	66	5	prevent	prevent	VERB
faba-80	66	6	profit	profit	NOUN
faba-80	66	7	management	management	NOUN
faba-80	66	8	from	from	ADP
faba-80	66	9	occurring	occur	VERB
faba-80	66	10	(	(	PUNCT
faba-80	66	11	herustya	herustya	NOUN
faba-80	66	12	,	,	PUNCT
faba-80	66	13	2012	2012	NUM
faba-80	66	14	)	)	PUNCT
faba-80	66	15	.	.	PUNCT
faba-80	67	1	auditors	auditor	NOUN
faba-80	67	2	who	who	PRON
faba-80	67	3	are	be	AUX
faba-80	67	4	specialized	specialize	VERB
faba-80	67	5	in	in	ADP
faba-80	67	6	certain	certain	ADJ
faba-80	67	7	industries	industry	NOUN
faba-80	67	8	have	have	VERB
faba-80	67	9	a	a	DET
faba-80	67	10	better	well	ADJ
faba-80	67	11	understanding	understanding	NOUN
faba-80	67	12	of	of	ADP
faba-80	67	13	the	the	DET
faba-80	67	14	characteristics	characteristic	NOUN
faba-80	67	15	of	of	ADP
faba-80	67	16	the	the	DET
faba-80	67	17	industry	industry	NOUN
faba-80	67	18	,	,	PUNCT
faba-80	67	19	are	be	AUX
faba-80	67	20	more	more	ADV
faba-80	67	21	compliant	compliant	ADJ
faba-80	67	22	with	with	ADP
faba-80	67	23	audited	audit	VERB
faba-80	67	24	auditing	auditing	NOUN
faba-80	67	25	standards	standard	NOUN
faba-80	67	26	,	,	PUNCT
faba-80	67	27	and	and	CCONJ
faba-80	67	28	have	have	VERB
faba-80	67	29	the	the	DET
faba-80	67	30	ability	ability	NOUN
faba-80	67	31	to	to	PART
faba-80	67	32	detect	detect	VERB
faba-80	67	33	errors	error	NOUN
faba-80	67	34	better	well	ADV
faba-80	67	35	so	so	SCONJ
faba-80	67	36	that	that	SCONJ
faba-80	67	37	they	they	PRON
faba-80	67	38	can	can	AUX
faba-80	67	39	reduce	reduce	VERB
faba-80	67	40	accrual	accrual	ADJ
faba-80	67	41	earnings	earning	NOUN
faba-80	67	42	management	management	NOUN
faba-80	67	43	than	than	ADP
faba-80	67	44	non	non	ADJ
faba-80	67	45	-	-	ADJ
faba-80	67	46	specialized	specialized	ADJ
faba-80	67	47	industry	industry	NOUN
faba-80	67	48	auditors	auditor	NOUN
faba-80	67	49	(	(	PUNCT
faba-80	67	50	sari	sari	ADJ
faba-80	67	51	and	and	CCONJ
faba-80	67	52	wahidahwati	wahidahwati	NOUN
faba-80	67	53	,	,	PUNCT
faba-80	67	54	2016	2016	NUM
faba-80	67	55	)	)	PUNCT
faba-80	67	56	.	.	PUNCT
faba-80	68	1	according	accord	VERB
faba-80	68	2	to	to	ADP
faba-80	68	3	jhonson	jhonson	PROPN
faba-80	68	4	et	et	PROPN
faba-80	68	5	al	al	PROPN
faba-80	68	6	.	.	PROPN
faba-80	69	1	(	(	PUNCT
faba-80	69	2	2002	2002	NUM
faba-80	69	3	)	)	PUNCT
faba-80	69	4	in	in	ADP
faba-80	69	5	nihlati	nihlati	NOUN
faba-80	69	6	(	(	PUNCT
faba-80	69	7	2014	2014	NUM
faba-80	69	8	)	)	PUNCT
faba-80	69	9	states	state	VERB
faba-80	69	10	that	that	SCONJ
faba-80	69	11	working	work	VERB
faba-80	69	12	period	period	NOUN
faba-80	69	13	will	will	AUX
faba-80	69	14	be	be	AUX
faba-80	69	15	associated	associate	VERB
faba-80	69	16	with	with	ADP
faba-80	69	17	an	an	DET
faba-80	69	18	increase	increase	NOUN
faba-80	69	19	in	in	ADP
faba-80	69	20	discretionary	discretionary	ADJ
faba-80	69	21	accruals	accrual	NOUN
faba-80	69	22	and	and	CCONJ
faba-80	69	23	real	real	ADJ
faba-80	69	24	earnings	earning	NOUN
faba-80	69	25	management	management	NOUN
faba-80	69	26	,	,	PUNCT
faba-80	69	27	this	this	PRON
faba-80	69	28	is	be	AUX
faba-80	69	29	because	because	SCONJ
faba-80	69	30	auditors	auditor	NOUN
faba-80	69	31	who	who	PRON
faba-80	69	32	have	have	VERB
faba-80	69	33	a	a	DET
faba-80	69	34	shorter	short	ADJ
faba-80	69	35	tenure	tenure	NOUN
faba-80	69	36	tend	tend	VERB
faba-80	69	37	to	to	PART
faba-80	69	38	have	have	VERB
faba-80	69	39	higher	high	ADJ
faba-80	69	40	independence	independence	NOUN
faba-80	69	41	than	than	ADP
faba-80	69	42	auditors	auditor	NOUN
faba-80	69	43	who	who	PRON
faba-80	69	44	have	have	VERB
faba-80	69	45	a	a	DET
faba-80	69	46	longer	long	ADV
faba-80	69	47	working	working	NOUN
faba-80	69	48	tenure	tenure	NOUN
faba-80	69	49	.	.	PUNCT
faba-80	70	1	from	from	ADP
faba-80	70	2	the	the	DET
faba-80	70	3	results	result	NOUN
faba-80	70	4	of	of	ADP
faba-80	70	5	research	research	NOUN
faba-80	70	6	conducted	conduct	VERB
faba-80	70	7	by	by	ADP
faba-80	70	8	johnson	johnson	PROPN
faba-80	70	9	et	et	PROPN
faba-80	70	10	al	al	PROPN
faba-80	70	11	.	.	PROPN
faba-80	71	1	(	(	PUNCT
faba-80	71	2	2002	2002	NUM
faba-80	71	3	)	)	PUNCT
faba-80	71	4	,	,	PUNCT
faba-80	71	5	gul	gul	PROPN
faba-80	71	6	et	et	PROPN
faba-80	71	7	al	al	PROPN
faba-80	71	8	.	.	PROPN
faba-80	72	1	(	(	PUNCT
faba-80	72	2	2009	2009	NUM
faba-80	72	3	)	)	PUNCT
faba-80	72	4	,	,	PUNCT
faba-80	72	5	and	and	CCONJ
faba-80	72	6	francis	francis	PROPN
faba-80	72	7	and	and	CCONJ
faba-80	72	8	yu	yu	PROPN
faba-80	72	9	(	(	PUNCT
faba-80	72	10	2009	2009	NUM
faba-80	72	11	)	)	PUNCT
faba-80	72	12	in	in	ADP
faba-80	72	13	sari	sari	NOUN
faba-80	72	14	and	and	CCONJ
faba-80	72	15	wahidahwati	wahidahwati	AUX
faba-80	72	16	(	(	PUNCT
faba-80	72	17	2016	2016	NUM
faba-80	72	18	)	)	PUNCT
faba-80	72	19	,	,	PUNCT
faba-80	72	20	it	it	PRON
faba-80	72	21	can	can	AUX
faba-80	72	22	be	be	AUX
faba-80	72	23	concluded	conclude	VERB
faba-80	72	24	that	that	SCONJ
faba-80	72	25	auditors	auditor	NOUN
faba-80	72	26	can	can	AUX
faba-80	72	27	gain	gain	VERB
faba-80	72	28	sufficient	sufficient	ADJ
faba-80	72	29	understanding	understanding	NOUN
faba-80	72	30	of	of	ADP
faba-80	72	31	the	the	DET
faba-80	72	32	client	client	NOUN
faba-80	72	33	's	's	PART
faba-80	72	34	business	business	NOUN
faba-80	72	35	and	and	CCONJ
faba-80	72	36	industry	industry	NOUN
faba-80	72	37	if	if	SCONJ
faba-80	72	38	the	the	DET
faba-80	72	39	audit	audit	NOUN
faba-80	72	40	assignment	assignment	NOUN
faba-80	72	41	period	period	NOUN
faba-80	72	42	is	be	AUX
faba-80	72	43	in	in	ADP
faba-80	72	44	the	the	DET
faba-80	72	45	medium	medium	ADJ
faba-80	72	46	period	period	NOUN
faba-80	72	47	,	,	PUNCT
faba-80	72	48	namely	namely	ADV
faba-80	72	49	4	4	NUM
faba-80	72	50	-	-	SYM
faba-80	72	51	8	8	NUM
faba-80	72	52	years	year	NOUN
faba-80	72	53	,	,	PUNCT
faba-80	72	54	so	so	SCONJ
faba-80	72	55	that	that	SCONJ
faba-80	72	56	it	it	PRON
faba-80	72	57	will	will	AUX
faba-80	72	58	be	be	AUX
faba-80	72	59	more	more	ADV
faba-80	72	60	able	able	ADJ
faba-80	72	61	to	to	PART
faba-80	72	62	detect	detect	VERB
faba-80	72	63	if	if	SCONJ
faba-80	72	64	there	there	PRON
faba-80	72	65	is	be	VERB
faba-80	72	66	earnings	earning	NOUN
faba-80	72	67	management	management	NOUN
faba-80	72	68	carried	carry	VERB
faba-80	72	69	out	out	ADP
faba-80	72	70	by	by	ADP
faba-80	72	71	management	management	NOUN
faba-80	72	72	in	in	ADP
faba-80	72	73	the	the	DET
faba-80	72	74	company	company	NOUN
faba-80	72	75	because	because	SCONJ
faba-80	72	76	auditors	auditor	NOUN
faba-80	72	77	are	be	AUX
faba-80	72	78	able	able	ADJ
faba-80	72	79	to	to	PART
faba-80	72	80	understand	understand	VERB
faba-80	72	81	the	the	DET
faba-80	72	82	characteristics	characteristic	NOUN
faba-80	72	83	of	of	ADP
faba-80	72	84	management	management	NOUN
faba-80	72	85	in	in	ADP
faba-80	72	86	preparing	prepare	VERB
faba-80	72	87	financial	financial	ADJ
faba-80	72	88	reports	report	NOUN
faba-80	72	89	.	.	PUNCT
faba-80	73	1	rusmin	rusmin	NOUN
faba-80	73	2	(	(	PUNCT
faba-80	73	3	2010	2010	NUM
faba-80	73	4	)	)	PUNCT
faba-80	73	5	examines	examine	VERB
faba-80	73	6	the	the	DET
faba-80	73	7	relationship	relationship	NOUN
faba-80	73	8	between	between	ADP
faba-80	73	9	earnings	earning	NOUN
faba-80	73	10	management	management	NOUN
faba-80	73	11	and	and	CCONJ
faba-80	73	12	auditor	auditor	NOUN
faba-80	73	13	quality	quality	NOUN
faba-80	73	14	in	in	ADP
faba-80	73	15	singapore	singapore	PROPN
faba-80	73	16	by	by	ADP
faba-80	73	17	using	use	VERB
faba-80	73	18	a	a	DET
faba-80	73	19	cross	cross	ADJ
faba-80	73	20	-	-	ADJ
faba-80	73	21	sectional	sectional	ADJ
faba-80	73	22	modified	modify	VERB
faba-80	73	23	jones	jones	PROPN
faba-80	73	24	model	model	PROPN
faba-80	73	25	asmeasuring	asmeasure	VERB
faba-80	73	26	instrument	instrument	NOUN
faba-80	73	27	discretionary	discretionary	ADJ
faba-80	73	28	accruals	accrual	NOUN
faba-80	73	29	.	.	PUNCT
faba-80	74	1	this	this	DET
faba-80	74	2	study	study	NOUN
faba-80	74	3	was	be	AUX
faba-80	74	4	successful	successful	ADJ
faba-80	74	5	in	in	ADP
faba-80	74	6	proving	prove	VERB
faba-80	74	7	a	a	DET
faba-80	74	8	negative	negative	ADJ
faba-80	74	9	relationship	relationship	NOUN
faba-80	74	10	between	between	ADP
faba-80	74	11	earnings	earning	NOUN
faba-80	74	12	management	management	NOUN
faba-80	74	13	indicators	indicator	NOUN
faba-80	74	14	and	and	CCONJ
faba-80	74	15	auditor	auditor	NOUN
faba-80	74	16	quality	quality	NOUN
faba-80	74	17	in	in	ADP
faba-80	74	18	singapore	singapore	PROPN
faba-80	74	19	.	.	PUNCT
faba-80	75	1	in	in	ADP
faba-80	75	2	other	other	ADJ
faba-80	75	3	words	word	NOUN
faba-80	75	4	,	,	PUNCT
faba-80	75	5	a	a	DET
faba-80	75	6	better	well	ADJ
faba-80	75	7	-	-	PUNCT
faba-80	75	8	quality	quality	NOUN
faba-80	75	9	auditor	auditor	NOUN
faba-80	75	10	is	be	AUX
faba-80	75	11	able	able	ADJ
faba-80	75	12	to	to	PART
faba-80	75	13	detect	detect	VERB
faba-80	75	14	the	the	DET
faba-80	75	15	existence	existence	NOUN
faba-80	75	16	of	of	ADP
faba-80	75	17	earnings	earning	NOUN
faba-80	75	18	management	management	NOUN
faba-80	75	19	,	,	PUNCT
faba-80	75	20	which	which	PRON
faba-80	75	21	results	result	VERB
faba-80	75	22	in	in	ADP
faba-80	75	23	a	a	DET
faba-80	75	24	lower	low	ADJ
faba-80	75	25	level	level	NOUN
faba-80	75	26	of	of	ADP
faba-80	75	27	earnings	earning	NOUN
faba-80	75	28	management	management	NOUN
faba-80	75	29	.	.	PUNCT
faba-80	76	1	chi	chi	PROPN
faba-80	76	2	,	,	PUNCT
faba-80	76	3	lisic	lisic	NOUN
faba-80	76	4	,	,	PUNCT
faba-80	76	5	and	and	CCONJ
faba-80	76	6	pevzner	pevzner	NOUN
faba-80	76	7	(	(	PUNCT
faba-80	76	8	2011	2011	NUM
faba-80	76	9	)	)	PUNCT
faba-80	76	10	with	with	ADP
faba-80	76	11	a	a	DET
faba-80	76	12	sample	sample	NOUN
faba-80	76	13	using	use	VERB
faba-80	76	14	the	the	DET
faba-80	76	15	compustat	compustat	NOUN
faba-80	76	16	database	database	NOUN
faba-80	76	17	found	find	VERB
faba-80	76	18	that	that	SCONJ
faba-80	76	19	auditors	auditor	NOUN
faba-80	76	20	with	with	ADP
faba-80	76	21	industry	industry	NOUN
faba-80	76	22	expertise	expertise	NOUN
faba-80	76	23	and	and	CCONJ
faba-80	76	24	belonging	belong	VERB
faba-80	76	25	to	to	ADP
faba-80	76	26	the	the	DET
faba-80	76	27	big	big	ADJ
faba-80	76	28	n	n	PROPN
faba-80	76	29	group	group	NOUN
faba-80	76	30	(	(	PUNCT
faba-80	76	31	large	large	ADJ
faba-80	76	32	audit	audit	NOUN
faba-80	76	33	firm	firm	NOUN
faba-80	76	34	)	)	PUNCT
faba-80	76	35	generally	generally	ADV
faba-80	76	36	have	have	VERB
faba-80	76	37	higher	high	ADJ
faba-80	76	38	earnings	earning	NOUN
faba-80	76	39	management	management	NOUN
faba-80	76	40	.	.	PUNCT
faba-80	77	1	huang	huang	PROPN
faba-80	77	2	and	and	CCONJ
faba-80	77	3	liang	liang	PROPN
faba-80	77	4	(	(	PUNCT
faba-80	77	5	2014	2014	NUM
faba-80	77	6	)	)	PUNCT
faba-80	77	7	in	in	ADP
faba-80	77	8	taiwan	taiwan	PROPN
faba-80	77	9	found	find	VERB
faba-80	77	10	empirical	empirical	ADJ
faba-80	77	11	evidence	evidence	NOUN
faba-80	77	12	that	that	SCONJ
faba-80	77	13	big	big	ADJ
faba-80	77	14	5	5	NUM
faba-80	77	15	audit	audit	NOUN
faba-80	77	16	firm	firm	NOUN
faba-80	77	17	in	in	ADP
faba-80	77	18	general	general	ADJ
faba-80	77	19	has	have	AUX
faba-80	77	20	no	no	DET
faba-80	77	21	influence	influence	NOUN
faba-80	77	22	and	and	CCONJ
faba-80	77	23	can	can	AUX
faba-80	77	24	not	not	PART
faba-80	77	25	control	control	VERB
faba-80	77	26	the	the	DET
faba-80	77	27	occurrence	occurrence	NOUN
faba-80	77	28	of	of	ADP
faba-80	77	29	earnings	earning	NOUN
faba-80	77	30	management	management	NOUN
faba-80	77	31	.	.	PUNCT
faba-80	78	1	another	another	DET
faba-80	78	2	way	way	NOUN
faba-80	78	3	that	that	PRON
faba-80	78	4	dimiter	dimiter	NOUN
faba-80	78	5	nenkov	nenkov	NOUN
faba-80	78	6	/	/	SYM
faba-80	78	7	finance	finance	NOUN
faba-80	78	8	,	,	PUNCT
faba-80	78	9	accounting	accounting	NOUN
faba-80	78	10	and	and	CCONJ
faba-80	78	11	business	business	NOUN
faba-80	78	12	analysis	analysis	NOUN
faba-80	78	13	3	3	NUM
faba-80	78	14	(	(	PUNCT
faba-80	78	15	1	1	NUM
faba-80	78	16	)	)	PUNCT
faba-80	78	17	2021	2021	NUM
faba-80	78	18	84	84	NUM
faba-80	78	19	can	can	AUX
faba-80	78	20	be	be	AUX
faba-80	78	21	used	use	VERB
faba-80	78	22	to	to	PART
faba-80	78	23	monitor	monitor	VERB
faba-80	78	24	earnings	earning	NOUN
faba-80	78	25	management	management	NOUN
faba-80	78	26	is	be	AUX
faba-80	78	27	to	to	PART
faba-80	78	28	see	see	VERB
faba-80	78	29	the	the	DET
faba-80	78	30	use	use	NOUN
faba-80	78	31	of	of	ADP
faba-80	78	32	good	good	ADJ
faba-80	78	33	corporate	corporate	ADJ
faba-80	78	34	governance	governance	NOUN
faba-80	78	35	in	in	ADP
faba-80	78	36	a	a	DET
faba-80	78	37	company	company	NOUN
faba-80	78	38	.	.	PUNCT
faba-80	79	1	good	good	ADJ
faba-80	79	2	corporate	corporate	ADJ
faba-80	79	3	governance	governance	NOUN
faba-80	79	4	in	in	ADP
faba-80	79	5	this	this	DET
faba-80	79	6	case	case	NOUN
faba-80	79	7	aims	aim	VERB
faba-80	79	8	to	to	PART
faba-80	79	9	align	align	VERB
faba-80	79	10	various	various	ADJ
faba-80	79	11	interests	interest	NOUN
faba-80	79	12	.	.	PUNCT
faba-80	80	1	referring	refer	VERB
faba-80	80	2	to	to	ADP
faba-80	80	3	several	several	ADJ
faba-80	80	4	previous	previous	ADJ
faba-80	80	5	studies	study	NOUN
faba-80	80	6	that	that	SCONJ
faba-80	80	7	until	until	ADP
faba-80	80	8	now	now	ADV
faba-80	80	9	there	there	PRON
faba-80	80	10	has	have	AUX
faba-80	80	11	been	be	AUX
faba-80	80	12	no	no	DET
faba-80	80	13	single	single	ADJ
faba-80	80	14	conclusion	conclusion	NOUN
faba-80	80	15	on	on	ADP
faba-80	80	16	the	the	DET
faba-80	80	17	relationship	relationship	NOUN
faba-80	80	18	between	between	ADP
faba-80	80	19	earnings	earning	NOUN
faba-80	80	20	management	management	NOUN
faba-80	80	21	and	and	CCONJ
faba-80	80	22	auditor	auditor	NOUN
faba-80	80	23	quality	quality	NOUN
faba-80	80	24	with	with	ADP
faba-80	80	25	audit	audit	NOUN
faba-80	80	26	opinion	opinion	NOUN
faba-80	80	27	there	there	PRON
faba-80	80	28	is	be	VERB
faba-80	80	29	still	still	ADV
faba-80	80	30	no	no	DET
faba-80	80	31	similar	similar	ADJ
faba-80	80	32	conclusion	conclusion	NOUN
faba-80	80	33	.	.	PUNCT
faba-80	81	1	bartov	bartov	PROPN
faba-80	81	2	et	et	PROPN
faba-80	81	3	al	al	PROPN
faba-80	81	4	.	.	PROPN
faba-80	82	1	(	(	PUNCT
faba-80	82	2	2001	2001	NUM
faba-80	82	3	)	)	PUNCT
faba-80	82	4	stated	state	VERB
faba-80	82	5	that	that	SCONJ
faba-80	82	6	there	there	PRON
faba-80	82	7	was	be	VERB
faba-80	82	8	no	no	DET
faba-80	82	9	significant	significant	ADJ
faba-80	82	10	relationship	relationship	NOUN
faba-80	82	11	between	between	ADP
faba-80	82	12	auditor	auditor	NOUN
faba-80	82	13	quality	quality	NOUN
faba-80	82	14	and	and	CCONJ
faba-80	82	15	audit	audit	NOUN
faba-80	82	16	opinion	opinion	NOUN
faba-80	82	17	.	.	PUNCT
faba-80	83	1	whereas	whereas	SCONJ
faba-80	83	2	johl	johl	PROPN
faba-80	83	3	et	et	PROPN
faba-80	83	4	al	al	PROPN
faba-80	83	5	.	.	PROPN
faba-80	84	1	(	(	PUNCT
faba-80	84	2	2007	2007	NUM
faba-80	84	3	)	)	PUNCT
faba-80	84	4	stated	state	VERB
faba-80	84	5	the	the	DET
faba-80	84	6	opposite	opposite	ADJ
faba-80	84	7	,	,	PUNCT
faba-80	84	8	namely	namely	ADV
faba-80	84	9	that	that	SCONJ
faba-80	84	10	there	there	PRON
faba-80	84	11	is	be	VERB
faba-80	84	12	a	a	DET
faba-80	84	13	significant	significant	ADJ
faba-80	84	14	relationship	relationship	NOUN
faba-80	84	15	between	between	ADP
faba-80	84	16	auditor	auditor	NOUN
faba-80	84	17	quality	quality	NOUN
faba-80	84	18	and	and	CCONJ
faba-80	84	19	audit	audit	NOUN
faba-80	84	20	opinion	opinion	NOUN
faba-80	84	21	.	.	PUNCT
faba-80	85	1	in	in	ADP
faba-80	85	2	addition	addition	NOUN
faba-80	85	3	,	,	PUNCT
faba-80	85	4	auditor	auditor	NOUN
faba-80	85	5	quality	quality	NOUN
faba-80	85	6	as	as	ADP
faba-80	85	7	a	a	DET
faba-80	85	8	moderating	moderate	VERB
faba-80	85	9	variable	variable	NOUN
faba-80	85	10	according	accord	VERB
faba-80	85	11	to	to	ADP
faba-80	85	12	johl	johl	PROPN
faba-80	85	13	et	et	PROPN
faba-80	85	14	al	al	PROPN
faba-80	85	15	.	.	PROPN
faba-80	86	1	(	(	PUNCT
faba-80	86	2	2007	2007	NUM
faba-80	86	3	)	)	PUNCT
faba-80	86	4	significantly	significantly	ADV
faba-80	86	5	strengthens	strengthen	VERB
faba-80	86	6	the	the	DET
faba-80	86	7	possibility	possibility	NOUN
faba-80	86	8	of	of	ADP
faba-80	86	9	issuing	issue	VERB
faba-80	86	10	a	a	DET
faba-80	86	11	qualified	qualified	ADJ
faba-80	86	12	opinion	opinion	NOUN
faba-80	86	13	audit	audit	NOUN
faba-80	86	14	opinion	opinion	NOUN
faba-80	86	15	,	,	PUNCT
faba-80	86	16	in	in	ADP
faba-80	86	17	contrast	contrast	NOUN
faba-80	86	18	rusmanto	rusmanto	NOUN
faba-80	86	19	et	et	PROPN
faba-80	86	20	al	al	PROPN
faba-80	86	21	.	.	PUNCT
faba-80	87	1	(	(	PUNCT
faba-80	87	2	2014	2014	NUM
faba-80	87	3	)	)	PUNCT
faba-80	87	4	stated	state	VERB
faba-80	87	5	that	that	SCONJ
faba-80	87	6	the	the	DET
faba-80	87	7	quality	quality	NOUN
faba-80	87	8	of	of	ADP
faba-80	87	9	auditors	auditor	NOUN
faba-80	87	10	did	do	AUX
faba-80	87	11	not	not	PART
faba-80	87	12	strengthen	strengthen	VERB
faba-80	87	13	significantly	significantly	ADV
faba-80	87	14	.	.	PUNCT
faba-80	88	1	this	this	DET
faba-80	88	2	gap	gap	NOUN
faba-80	88	3	becomes	become	VERB
faba-80	88	4	a	a	DET
faba-80	88	5	challenge	challenge	NOUN
faba-80	88	6	for	for	ADP
faba-80	88	7	researchers	researcher	NOUN
faba-80	88	8	to	to	AUX
faba-80	88	9	further	further	ADJ
faba-80	88	10	test	test	VERB
faba-80	88	11	and	and	CCONJ
faba-80	88	12	prove	prove	VERB
faba-80	88	13	the	the	DET
faba-80	88	14	existence	existence	NOUN
faba-80	88	15	of	of	ADP
faba-80	88	16	a	a	DET
faba-80	88	17	significant	significant	ADJ
faba-80	88	18	relationship	relationship	NOUN
faba-80	88	19	between	between	ADP
faba-80	88	20	earnings	earning	NOUN
faba-80	88	21	management	management	NOUN
faba-80	88	22	and	and	CCONJ
faba-80	88	23	audit	audit	NOUN
faba-80	88	24	quality	quality	NOUN
faba-80	88	25	.	.	PUNCT
faba-80	89	1	therefore	therefore	ADV
faba-80	89	2	,	,	PUNCT
faba-80	89	3	it	it	PRON
faba-80	89	4	can	can	AUX
faba-80	89	5	be	be	AUX
faba-80	89	6	said	say	VERB
faba-80	89	7	that	that	SCONJ
faba-80	89	8	there	there	PRON
faba-80	89	9	is	be	VERB
faba-80	89	10	still	still	ADV
faba-80	89	11	a	a	DET
faba-80	89	12	research	research	NOUN
faba-80	89	13	gap	gap	NOUN
faba-80	89	14	or	or	CCONJ
faba-80	89	15	there	there	PRON
faba-80	89	16	is	be	VERB
faba-80	89	17	no	no	DET
faba-80	89	18	similar	similar	ADJ
faba-80	89	19	conclusion	conclusion	NOUN
faba-80	89	20	from	from	ADP
faba-80	89	21	previous	previous	ADJ
faba-80	89	22	studies	study	NOUN
faba-80	89	23	related	relate	VERB
faba-80	89	24	to	to	ADP
faba-80	89	25	the	the	DET
faba-80	89	26	relationship	relationship	NOUN
faba-80	89	27	between	between	ADP
faba-80	89	28	earnings	earning	NOUN
faba-80	89	29	management	management	NOUN
faba-80	89	30	and	and	CCONJ
faba-80	89	31	auditor	auditor	NOUN
faba-80	89	32	quality	quality	NOUN
faba-80	89	33	.	.	PUNCT
faba-80	90	1	another	another	DET
faba-80	90	2	development	development	NOUN
faba-80	90	3	in	in	ADP
faba-80	90	4	this	this	DET
faba-80	90	5	research	research	NOUN
faba-80	90	6	is	be	AUX
faba-80	90	7	the	the	DET
faba-80	90	8	use	use	NOUN
faba-80	90	9	of	of	ADP
faba-80	90	10	the	the	DET
faba-80	90	11	good	good	ADJ
faba-80	90	12	corporate	corporate	ADJ
faba-80	90	13	governance	governance	NOUN
faba-80	90	14	mechanism	mechanism	NOUN
faba-80	90	15	under	under	ADP
faba-80	90	16	study	study	NOUN
faba-80	90	17	.	.	PUNCT
faba-80	91	1	the	the	DET
faba-80	91	2	author	author	NOUN
faba-80	91	3	uses	use	VERB
faba-80	91	4	the	the	DET
faba-80	91	5	mechanism	mechanism	NOUN
faba-80	91	6	of	of	ADP
faba-80	91	7	good	good	ADJ
faba-80	91	8	corporate	corporate	ADJ
faba-80	91	9	governance	governance	NOUN
faba-80	91	10	which	which	PRON
faba-80	91	11	is	be	AUX
faba-80	91	12	proxied	proxie	VERB
faba-80	91	13	by	by	ADP
faba-80	91	14	the	the	DET
faba-80	91	15	variables	variable	NOUN
faba-80	91	16	of	of	ADP
faba-80	91	17	institutional	institutional	ADJ
faba-80	91	18	ownership	ownership	NOUN
faba-80	91	19	,	,	PUNCT
faba-80	91	20	managerial	managerial	ADJ
faba-80	91	21	ownership	ownership	NOUN
faba-80	91	22	,	,	PUNCT
faba-80	91	23	the	the	DET
faba-80	91	24	proportion	proportion	NOUN
faba-80	91	25	of	of	ADP
faba-80	91	26	the	the	DET
faba-80	91	27	independent	independent	ADJ
faba-80	91	28	commissioners	commissioners	PROPN
faba-80	91	29	board	board	PROPN
faba-80	91	30	,	,	PUNCT
faba-80	91	31	the	the	DET
faba-80	91	32	size	size	NOUN
faba-80	91	33	of	of	ADP
faba-80	91	34	the	the	DET
faba-80	91	35	board	board	NOUN
faba-80	91	36	of	of	ADP
faba-80	91	37	commissioners	commissioner	NOUN
faba-80	91	38	,	,	PUNCT
faba-80	91	39	and	and	CCONJ
faba-80	91	40	the	the	DET
faba-80	91	41	audit	audit	NOUN
faba-80	91	42	committee	committee	NOUN
faba-80	91	43	.	.	PUNCT
faba-80	92	1	then	then	ADV
faba-80	92	2	analyze	analyze	VERB
faba-80	92	3	the	the	DET
faba-80	92	4	effect	effect	NOUN
faba-80	92	5	of	of	ADP
faba-80	92	6	these	these	DET
faba-80	92	7	mechanisms	mechanism	NOUN
faba-80	92	8	on	on	ADP
faba-80	92	9	earnings	earning	NOUN
faba-80	92	10	management	management	NOUN
faba-80	92	11	and	and	CCONJ
faba-80	92	12	their	their	PRON
faba-80	92	13	impact	impact	NOUN
faba-80	92	14	on	on	ADP
faba-80	92	15	audit	audit	NOUN
faba-80	92	16	quality	quality	NOUN
faba-80	92	17	,	,	PUNCT
faba-80	92	18	whereas	whereas	SCONJ
faba-80	92	19	the	the	DET
faba-80	92	20	previous	previous	ADJ
faba-80	92	21	research	research	NOUN
faba-80	92	22	did	do	AUX
faba-80	92	23	not	not	PART
faba-80	92	24	examine	examine	VERB
faba-80	92	25	the	the	DET
faba-80	92	26	five	five	NUM
faba-80	92	27	mechanisms	mechanism	NOUN
faba-80	92	28	of	of	ADP
faba-80	92	29	good	good	ADJ
faba-80	92	30	corporate	corporate	ADJ
faba-80	92	31	governance	governance	NOUN
faba-80	92	32	but	but	CCONJ
faba-80	92	33	only	only	ADV
faba-80	92	34	examined	examine	VERB
faba-80	92	35	several	several	ADJ
faba-80	92	36	mechanisms	mechanism	NOUN
faba-80	92	37	.	.	PUNCT
faba-80	93	1	like	like	ADP
faba-80	93	2	ridlo	ridlo	NOUN
faba-80	93	3	's	's	PART
faba-80	93	4	(	(	PUNCT
faba-80	93	5	2016	2016	NUM
faba-80	93	6	)	)	PUNCT
faba-80	93	7	research	research	NOUN
faba-80	93	8	on	on	ADP
faba-80	93	9	the	the	DET
faba-80	93	10	effect	effect	NOUN
faba-80	93	11	of	of	ADP
faba-80	93	12	auditor	auditor	NOUN
faba-80	93	13	quality	quality	NOUN
faba-80	93	14	and	and	CCONJ
faba-80	93	15	corporate	corporate	ADJ
faba-80	93	16	governance	governance	NOUN
faba-80	93	17	on	on	ADP
faba-80	93	18	earnings	earning	NOUN
faba-80	93	19	management	management	NOUN
faba-80	93	20	.	.	PUNCT
faba-80	94	1	independent	independent	ADJ
faba-80	94	2	variables	variable	NOUN
faba-80	94	3	are	be	AUX
faba-80	94	4	divided	divide	VERB
faba-80	94	5	into	into	ADP
faba-80	94	6	3	3	NUM
faba-80	94	7	variables	variable	NOUN
faba-80	94	8	,	,	PUNCT
faba-80	94	9	namely	namely	ADV
faba-80	94	10	managerial	managerial	ADJ
faba-80	94	11	ownership	ownership	NOUN
faba-80	94	12	,	,	PUNCT
faba-80	94	13	institutional	institutional	ADJ
faba-80	94	14	ownership	ownership	NOUN
faba-80	94	15	and	and	CCONJ
faba-80	94	16	the	the	DET
faba-80	94	17	proportion	proportion	NOUN
faba-80	94	18	of	of	ADP
faba-80	94	19	independent	independent	ADJ
faba-80	94	20	board	board	NOUN
faba-80	94	21	of	of	ADP
faba-80	94	22	commissioners	commissioner	NOUN
faba-80	94	23	,	,	PUNCT
faba-80	94	24	while	while	SCONJ
faba-80	94	25	the	the	DET
faba-80	94	26	dependent	dependent	ADJ
faba-80	94	27	variable	variable	NOUN
faba-80	94	28	is	be	AUX
faba-80	94	29	earnings	earning	NOUN
faba-80	94	30	management	management	NOUN
faba-80	94	31	.	.	PUNCT
faba-80	95	1	this	this	DET
faba-80	95	2	study	study	NOUN
faba-80	95	3	uses	use	VERB
faba-80	95	4	samples	sample	NOUN
faba-80	95	5	from	from	ADP
faba-80	95	6	manufacturing	manufacture	VERB
faba-80	95	7	companies	company	NOUN
faba-80	95	8	listed	list	VERB
faba-80	95	9	on	on	ADP
faba-80	95	10	the	the	DET
faba-80	95	11	indonesia	indonesia	PROPN
faba-80	95	12	stock	stock	PROPN
faba-80	95	13	exchange	exchange	PROPN
faba-80	95	14	(	(	PUNCT
faba-80	95	15	ise	ise	NOUN
faba-80	95	16	)	)	PUNCT
faba-80	95	17	in	in	ADP
faba-80	95	18	2008	2008	NUM
faba-80	95	19	-	-	SYM
faba-80	95	20	2010	2010	NUM
faba-80	95	21	.	.	PUNCT
faba-80	96	1	the	the	DET
faba-80	96	2	results	result	NOUN
faba-80	96	3	showed	show	VERB
faba-80	96	4	that	that	SCONJ
faba-80	96	5	auditor	auditor	NOUN
faba-80	96	6	quality	quality	NOUN
faba-80	96	7	has	have	VERB
faba-80	96	8	a	a	DET
faba-80	96	9	significant	significant	ADJ
faba-80	96	10	positive	positive	ADJ
faba-80	96	11	effect	effect	NOUN
faba-80	96	12	on	on	ADP
faba-80	96	13	earnings	earning	NOUN
faba-80	96	14	management	management	NOUN
faba-80	96	15	,	,	PUNCT
faba-80	96	16	managerial	managerial	ADJ
faba-80	96	17	ownership	ownership	NOUN
faba-80	96	18	and	and	CCONJ
faba-80	96	19	institutional	institutional	ADJ
faba-80	96	20	ownership	ownership	NOUN
faba-80	96	21	have	have	VERB
faba-80	96	22	no	no	DET
faba-80	96	23	significant	significant	ADJ
faba-80	96	24	effect	effect	NOUN
faba-80	96	25	on	on	ADP
faba-80	96	26	earnings	earning	NOUN
faba-80	96	27	management	management	NOUN
faba-80	96	28	.	.	PUNCT
faba-80	97	1	meanwhile	meanwhile	ADV
faba-80	97	2	,	,	PUNCT
faba-80	97	3	the	the	DET
faba-80	97	4	proportion	proportion	NOUN
faba-80	97	5	of	of	ADP
faba-80	97	6	the	the	DET
faba-80	97	7	board	board	NOUN
faba-80	97	8	of	of	ADP
faba-80	97	9	commissioners	commissioner	NOUN
faba-80	97	10	has	have	VERB
faba-80	97	11	a	a	DET
faba-80	97	12	significant	significant	ADJ
faba-80	97	13	effect	effect	NOUN
faba-80	97	14	on	on	ADP
faba-80	97	15	earnings	earning	NOUN
faba-80	97	16	management	management	NOUN
faba-80	97	17	.	.	PUNCT
faba-80	98	1	and	and	CCONJ
faba-80	98	2	for	for	ADP
faba-80	98	3	audit	audit	NOUN
faba-80	98	4	quality	quality	NOUN
faba-80	98	5	,	,	PUNCT
faba-80	98	6	the	the	DET
faba-80	98	7	writer	writer	NOUN
faba-80	98	8	chose	choose	VERB
faba-80	98	9	big	big	ADJ
faba-80	98	10	six	six	NUM
faba-80	98	11	and	and	CCONJ
faba-80	98	12	non	non	ADJ
faba-80	98	13	-	-	ADJ
faba-80	98	14	big	big	ADJ
faba-80	98	15	six	six	NUM
faba-80	98	16	audit	audit	NOUN
faba-80	98	17	firm	firm	NOUN
faba-80	98	18	while	while	SCONJ
faba-80	98	19	the	the	DET
faba-80	98	20	previous	previous	ADJ
faba-80	98	21	research	research	NOUN
faba-80	98	22	was	be	AUX
faba-80	98	23	conducted	conduct	VERB
faba-80	98	24	in	in	ADP
faba-80	98	25	big	big	ADJ
faba-80	98	26	four	four	NUM
faba-80	98	27	and	and	CCONJ
faba-80	98	28	nonbig	nonbig	ADJ
faba-80	98	29	four	four	NUM
faba-80	98	30	audit	audit	NOUN
faba-80	98	31	firms	firm	NOUN
faba-80	98	32	.	.	PUNCT
faba-80	99	1	the	the	DET
faba-80	99	2	benefit	benefit	NOUN
faba-80	99	3	of	of	ADP
faba-80	99	4	this	this	DET
faba-80	99	5	research	research	NOUN
faba-80	99	6	is	be	AUX
faba-80	99	7	expected	expect	VERB
faba-80	99	8	to	to	PART
faba-80	99	9	be	be	AUX
faba-80	99	10	able	able	ADJ
faba-80	99	11	to	to	PART
faba-80	99	12	better	well	ADV
faba-80	99	13	improve	improve	VERB
faba-80	99	14	company	company	NOUN
faba-80	99	15	performance	performance	NOUN
faba-80	99	16	so	so	SCONJ
faba-80	99	17	that	that	SCONJ
faba-80	99	18	earnings	earning	NOUN
faba-80	99	19	management	management	NOUN
faba-80	99	20	practices	practice	NOUN
faba-80	99	21	can	can	AUX
faba-80	99	22	be	be	AUX
faba-80	99	23	avoided	avoid	VERB
faba-80	99	24	.	.	PUNCT
faba-80	100	1	in	in	ADP
faba-80	100	2	addition	addition	NOUN
faba-80	100	3	,	,	PUNCT
faba-80	100	4	the	the	DET
faba-80	100	5	company	company	NOUN
faba-80	100	6	can	can	AUX
faba-80	100	7	increase	increase	VERB
faba-80	100	8	the	the	DET
faba-80	100	9	level	level	NOUN
faba-80	100	10	of	of	ADP
faba-80	100	11	confidence	confidence	NOUN
faba-80	100	12	of	of	ADP
faba-80	100	13	the	the	DET
faba-80	100	14	stakeholders	stakeholder	NOUN
faba-80	100	15	not	not	PART
faba-80	100	16	to	to	PART
faba-80	100	17	carry	carry	VERB
faba-80	100	18	out	out	ADP
faba-80	100	19	earnings	earning	NOUN
faba-80	100	20	management	management	NOUN
faba-80	100	21	.	.	PUNCT
faba-80	101	1	investors	investor	NOUN
faba-80	101	2	and	and	CCONJ
faba-80	101	3	users	user	NOUN
faba-80	101	4	of	of	ADP
faba-80	101	5	financial	financial	ADJ
faba-80	101	6	statements	statement	NOUN
faba-80	101	7	can	can	AUX
faba-80	101	8	provide	provide	VERB
faba-80	101	9	input	input	NOUN
faba-80	101	10	to	to	PART
faba-80	101	11	pay	pay	VERB
faba-80	101	12	more	more	ADJ
faba-80	101	13	attention	attention	NOUN
faba-80	101	14	to	to	ADP
faba-80	101	15	financial	financial	ADJ
faba-80	101	16	statements	statement	NOUN
faba-80	101	17	when	when	SCONJ
faba-80	101	18	investing	invest	VERB
faba-80	101	19	their	their	PRON
faba-80	101	20	capital	capital	NOUN
faba-80	101	21	.	.	PUNCT
faba-80	102	1	for	for	ADP
faba-80	102	2	future	future	ADJ
faba-80	102	3	researchers	researcher	NOUN
faba-80	102	4	,	,	PUNCT
faba-80	102	5	it	it	PRON
faba-80	102	6	is	be	AUX
faba-80	102	7	hoped	hope	VERB
faba-80	102	8	that	that	SCONJ
faba-80	102	9	these	these	DET
faba-80	102	10	researchers	researcher	NOUN
faba-80	102	11	will	will	AUX
faba-80	102	12	become	become	VERB
faba-80	102	13	a	a	DET
faba-80	102	14	source	source	NOUN
faba-80	102	15	of	of	ADP
faba-80	102	16	knowledge	knowledge	NOUN
faba-80	102	17	to	to	PART
faba-80	102	18	be	be	AUX
faba-80	102	19	useful	useful	ADJ
faba-80	102	20	for	for	ADP
faba-80	102	21	the	the	DET
faba-80	102	22	advancement	advancement	NOUN
faba-80	102	23	of	of	ADP
faba-80	102	24	education	education	NOUN
faba-80	102	25	and	and	CCONJ
faba-80	102	26	the	the	DET
faba-80	102	27	advancement	advancement	NOUN
faba-80	102	28	of	of	ADP
faba-80	102	29	the	the	DET
faba-80	102	30	business	business	NOUN
faba-80	102	31	world	world	NOUN
faba-80	102	32	.	.	PUNCT
faba-80	103	1	review	review	NOUN
faba-80	103	2	of	of	ADP
faba-80	103	3	theory	theory	NOUN
faba-80	103	4	agency	agency	NOUN
faba-80	103	5	theory	theory	NOUN
faba-80	103	6	according	accord	VERB
faba-80	103	7	to	to	ADP
faba-80	103	8	anthony	anthony	PROPN
faba-80	103	9	and	and	CCONJ
faba-80	103	10	govindarajan	govindarajan	PROPN
faba-80	103	11	(	(	PUNCT
faba-80	103	12	2005	2005	NUM
faba-80	103	13	)	)	PUNCT
faba-80	103	14	,	,	PUNCT
faba-80	103	15	principals	principal	NOUN
faba-80	103	16	employ	employ	VERB
faba-80	103	17	agents	agent	NOUN
faba-80	103	18	to	to	PART
faba-80	103	19	perform	perform	VERB
faba-80	103	20	tasks	task	NOUN
faba-80	103	21	for	for	ADP
faba-80	103	22	the	the	DET
faba-80	103	23	principal	principal	NOUN
faba-80	103	24	's	's	PART
faba-80	103	25	interests	interest	NOUN
faba-80	103	26	,	,	PUNCT
faba-80	103	27	including	include	VERB
faba-80	103	28	delegating	delegate	VERB
faba-80	103	29	authorization	authorization	NOUN
faba-80	103	30	for	for	ADP
faba-80	103	31	decision	decision	NOUN
faba-80	103	32	making	make	VERB
faba-80	103	33	from	from	ADP
faba-80	103	34	principals	principal	NOUN
faba-80	103	35	to	to	ADP
faba-80	103	36	agents	agent	NOUN
faba-80	103	37	.	.	PUNCT
faba-80	104	1	if	if	SCONJ
faba-80	104	2	the	the	DET
faba-80	104	3	agent	agent	NOUN
faba-80	104	4	does	do	AUX
faba-80	104	5	not	not	PART
faba-80	104	6	act	act	VERB
faba-80	104	7	in	in	ADP
faba-80	104	8	the	the	DET
faba-80	104	9	interests	interest	NOUN
faba-80	104	10	of	of	ADP
faba-80	104	11	the	the	DET
faba-80	104	12	principal	principal	NOUN
faba-80	104	13	,	,	PUNCT
faba-80	104	14	there	there	PRON
faba-80	104	15	will	will	AUX
faba-80	104	16	be	be	AUX
faba-80	104	17	conflicts	conflict	NOUN
faba-80	104	18	agency(agencyconflict),thus	agency(agencyconflict),thu	NOUN
faba-80	104	19	triggering	trigger	VERB
faba-80	104	20	the	the	DET
faba-80	104	21	agency	agency	NOUN
faba-80	104	22	costs(agencycost).one	costs(agencycost).one	NOUN
faba-80	104	23	of	of	ADP
faba-80	104	24	the	the	DET
faba-80	104	25	obstacles	obstacle	NOUN
faba-80	104	26	that	that	PRON
faba-80	104	27	will	will	AUX
faba-80	104	28	arise	arise	VERB
faba-80	104	29	between	between	ADP
faba-80	104	30	agents	agent	NOUN
faba-80	104	31	and	and	CCONJ
faba-80	104	32	principals	principal	NOUN
faba-80	104	33	is	be	AUX
faba-80	104	34	the	the	DET
faba-80	104	35	asymmetry	asymmetry	NOUN
faba-80	104	36	of	of	ADP
faba-80	104	37	information	information	NOUN
faba-80	104	38	.	.	PUNCT
faba-80	105	1	according	accord	VERB
faba-80	105	2	to	to	ADP
faba-80	105	3	rahmawati	rahmawati	NOUN
faba-80	105	4	(	(	PUNCT
faba-80	105	5	2007	2007	NUM
faba-80	105	6	)	)	PUNCT
faba-80	105	7	,	,	PUNCT
faba-80	105	8	information	information	NOUN
faba-80	105	9	asymmetry	asymmetry	NOUN
faba-80	105	10	is	be	AUX
faba-80	105	11	a	a	DET
faba-80	105	12	condition	condition	NOUN
faba-80	105	13	in	in	ADP
faba-80	105	14	which	which	PRON
faba-80	105	15	managers	manager	NOUN
faba-80	105	16	have	have	VERB
faba-80	105	17	access	access	NOUN
faba-80	105	18	to	to	ADP
faba-80	105	19	information	information	NOUN
faba-80	105	20	on	on	ADP
faba-80	105	21	company	company	NOUN
faba-80	105	22	prospects	prospect	NOUN
faba-80	105	23	that	that	PRON
faba-80	105	24	are	be	AUX
faba-80	105	25	not	not	PART
faba-80	105	26	owned	own	VERB
faba-80	105	27	by	by	ADP
faba-80	105	28	outsiders	outsider	NOUN
faba-80	105	29	.	.	PUNCT
faba-80	106	1	corporate	corporate	ADJ
faba-80	106	2	governance	governance	NOUN
faba-80	106	3	is	be	AUX
faba-80	106	4	based	base	VERB
faba-80	106	5	on	on	ADP
faba-80	106	6	agency	agency	NOUN
faba-80	106	7	theory	theory	NOUN
faba-80	106	8	.	.	PUNCT
faba-80	107	1	corporate	corporate	ADJ
faba-80	107	2	governance	governance	NOUN
faba-80	107	3	is	be	AUX
faba-80	107	4	expected	expect	VERB
faba-80	107	5	to	to	PART
faba-80	107	6	function	function	VERB
faba-80	107	7	as	as	ADP
faba-80	107	8	a	a	DET
faba-80	107	9	tool	tool	NOUN
faba-80	107	10	to	to	PART
faba-80	107	11	give	give	VERB
faba-80	107	12	investors	investor	NOUN
faba-80	107	13	’	'	PUNCT
faba-80	107	14	confidence	confidence	NOUN
faba-80	107	15	that	that	SCONJ
faba-80	107	16	they	they	PRON
faba-80	107	17	will	will	AUX
faba-80	107	18	receive	receive	VERB
faba-80	107	19	a	a	DET
faba-80	107	20	return	return	NOUN
faba-80	107	21	on	on	ADP
faba-80	107	22	the	the	DET
faba-80	107	23	funds	fund	NOUN
faba-80	107	24	they	they	PRON
faba-80	107	25	have	have	AUX
faba-80	107	26	invested	invest	VERB
faba-80	107	27	.	.	PUNCT
faba-80	108	1	corporate	corporate	ADJ
faba-80	108	2	governance	governance	NOUN
faba-80	108	3	is	be	AUX
faba-80	108	4	closely	closely	ADV
faba-80	108	5	related	relate	VERB
faba-80	108	6	to	to	ADP
faba-80	108	7	how	how	SCONJ
faba-80	108	8	to	to	PART
faba-80	108	9	make	make	VERB
faba-80	108	10	investors	investor	NOUN
faba-80	108	11	believe	believe	VERB
faba-80	108	12	that	that	SCONJ
faba-80	108	13	managers	manager	NOUN
faba-80	108	14	will	will	AUX
faba-80	108	15	provide	provide	VERB
faba-80	108	16	benefits	benefit	NOUN
faba-80	108	17	for	for	ADP
faba-80	108	18	them	they	PRON
faba-80	108	19	,	,	PUNCT
faba-80	108	20	where	where	SCONJ
faba-80	108	21	managers	manager	NOUN
faba-80	108	22	will	will	AUX
faba-80	108	23	not	not	PART
faba-80	108	24	embezzle	embezzle	VERB
faba-80	108	25	or	or	CCONJ
faba-80	108	26	invest	invest	VERB
faba-80	108	27	into	into	ADP
faba-80	108	28	projects	project	NOUN
faba-80	108	29	that	that	PRON
faba-80	108	30	are	be	AUX
faba-80	108	31	not	not	PART
faba-80	108	32	profitable	profitable	ADJ
faba-80	108	33	due	due	ADP
faba-80	108	34	to	to	ADP
faba-80	108	35	the	the	DET
faba-80	108	36	capital	capital	NOUN
faba-80	108	37	invested	invest	VERB
faba-80	108	38	by	by	ADP
faba-80	108	39	investors	investor	NOUN
faba-80	108	40	.	.	PUNCT
faba-80	109	1	in	in	ADP
faba-80	109	2	addition	addition	NOUN
faba-80	109	3	,	,	PUNCT
faba-80	109	4	corporate	corporate	ADJ
faba-80	109	5	governance	governance	NOUN
faba-80	109	6	is	be	AUX
faba-80	109	7	also	also	ADV
faba-80	109	8	related	relate	VERB
faba-80	109	9	to	to	ADP
faba-80	109	10	how	how	SCONJ
faba-80	109	11	investors	investor	NOUN
faba-80	109	12	control	control	NOUN
faba-80	109	13	managers	manager	NOUN
faba-80	109	14	.	.	PUNCT
faba-80	110	1	in	in	ADP
faba-80	110	2	other	other	ADJ
faba-80	110	3	words	word	NOUN
faba-80	110	4	,	,	PUNCT
faba-80	110	5	corporate	corporate	ADJ
faba-80	110	6	governance	governance	NOUN
faba-80	110	7	is	be	AUX
faba-80	110	8	used	use	VERB
faba-80	110	9	to	to	PART
faba-80	110	10	reduce	reduce	VERB
faba-80	110	11	agency	agency	NOUN
faba-80	110	12	costs	cost	NOUN
faba-80	110	13	.	.	PUNCT
faba-80	111	1	(	(	PUNCT
faba-80	111	2	shleifer	shleifer	NOUN
faba-80	111	3	and	and	CCONJ
faba-80	111	4	vishny	vishny	PROPN
faba-80	111	5	,	,	PUNCT
faba-80	111	6	1997	1997	NUM
faba-80	111	7	)	)	PUNCT
faba-80	111	8	.	.	PUNCT
faba-80	112	1	freeman	freeman	PROPN
faba-80	112	2	(	(	PUNCT
faba-80	112	3	1984	1984	NUM
faba-80	112	4	)	)	PUNCT
faba-80	112	5	concluded	conclude	VERB
faba-80	112	6	that	that	SCONJ
faba-80	112	7	the	the	DET
faba-80	112	8	true	true	ADJ
faba-80	112	9	purpose	purpose	NOUN
faba-80	112	10	of	of	ADP
faba-80	112	11	a	a	DET
faba-80	112	12	company	company	NOUN
faba-80	112	13	is	be	AUX
faba-80	112	14	to	to	PART
faba-80	112	15	meet	meet	VERB
faba-80	112	16	the	the	DET
faba-80	112	17	needs	need	NOUN
faba-80	112	18	of	of	ADP
faba-80	112	19	stakeholders	stakeholder	NOUN
faba-80	112	20	,	,	PUNCT
faba-80	112	21	those	those	PRON
faba-80	112	22	who	who	PRON
faba-80	112	23	are	be	AUX
faba-80	112	24	affected	affect	VERB
faba-80	112	25	by	by	ADP
faba-80	112	26	the	the	DET
faba-80	112	27	decisions	decision	NOUN
faba-80	112	28	made	make	VERB
faba-80	112	29	by	by	ADP
faba-80	112	30	the	the	DET
faba-80	112	31	company	company	NOUN
faba-80	112	32	.	.	PUNCT
faba-80	113	1	gray	gray	ADJ
faba-80	113	2	et	et	PROPN
faba-80	113	3	al	al	PROPN
faba-80	113	4	.	.	PROPN
faba-80	114	1	(	(	PUNCT
faba-80	114	2	1995	1995	NUM
faba-80	114	3	)	)	PUNCT
faba-80	114	4	said	say	VERB
faba-80	114	5	that	that	SCONJ
faba-80	114	6	the	the	DET
faba-80	114	7	survival	survival	NOUN
faba-80	114	8	of	of	ADP
faba-80	114	9	a	a	DET
faba-80	114	10	company	company	NOUN
faba-80	114	11	depends	depend	VERB
faba-80	114	12	on	on	ADP
faba-80	114	13	the	the	DET
faba-80	114	14	support	support	NOUN
faba-80	114	15	of	of	ADP
faba-80	114	16	stakeholders	stakeholder	NOUN
faba-80	114	17	,	,	PUNCT
faba-80	114	18	and	and	CCONJ
faba-80	114	19	that	that	DET
faba-80	114	20	support	support	NOUN
faba-80	114	21	must	must	AUX
faba-80	114	22	be	be	AUX
faba-80	114	23	sought	seek	VERB
faba-80	114	24	so	so	SCONJ
faba-80	114	25	that	that	SCONJ
faba-80	114	26	the	the	DET
faba-80	114	27	company	company	NOUN
faba-80	114	28	must	must	AUX
faba-80	114	29	seek	seek	VERB
faba-80	114	30	that	that	DET
faba-80	114	31	support	support	NOUN
faba-80	114	32	and	and	CCONJ
faba-80	114	33	influenced	influence	VERB
faba-80	114	34	by	by	ADP
faba-80	114	35	company	company	NOUN
faba-80	114	36	activities	activity	NOUN
faba-80	114	37	,	,	PUNCT
faba-80	114	38	such	such	ADJ
faba-80	114	39	as	as	ADP
faba-80	114	40	management	management	NOUN
faba-80	114	41	accountability	accountability	NOUN
faba-80	114	42	to	to	ADP
faba-80	114	43	stakeholders	stakeholder	NOUN
faba-80	114	44	and	and	CCONJ
faba-80	114	45	audit	audit	NOUN
faba-80	114	46	quality	quality	NOUN
faba-80	114	47	.	.	PUNCT
faba-80	115	1	good	good	ADJ
faba-80	115	2	corporate	corporate	ADJ
faba-80	115	3	governance	governance	NOUN
faba-80	115	4	scott	scott	NOUN
faba-80	115	5	(	(	PUNCT
faba-80	115	6	2015	2015	NUM
faba-80	115	7	)	)	PUNCT
faba-80	115	8	divides	divide	VERB
faba-80	115	9	the	the	DET
faba-80	115	10	understanding	understanding	NOUN
faba-80	115	11	of	of	ADP
faba-80	115	12	earnings	earning	NOUN
faba-80	115	13	management	management	NOUN
faba-80	115	14	into	into	ADP
faba-80	115	15	two	two	NUM
faba-80	115	16	.	.	PUNCT
faba-80	116	1	first	first	ADV
faba-80	116	2	,	,	PUNCT
faba-80	116	3	see	see	VERB
faba-80	116	4	it	it	PRON
faba-80	116	5	as	as	SCONJ
faba-80	116	6	the	the	DET
faba-80	116	7	opportunistic	opportunistic	ADJ
faba-80	116	8	behavior	behavior	NOUN
faba-80	116	9	of	of	ADP
faba-80	116	10	managers	manager	NOUN
faba-80	116	11	to	to	PART
faba-80	116	12	maximize	maximize	VERB
faba-80	116	13	their	their	PRON
faba-80	116	14	utility	utility	NOUN
faba-80	116	15	in	in	ADP
faba-80	116	16	the	the	DET
faba-80	116	17	face	face	NOUN
faba-80	116	18	of	of	ADP
faba-80	116	19	compensation	compensation	NOUN
faba-80	116	20	contracts	contract	NOUN
faba-80	116	21	,	,	PUNCT
faba-80	116	22	debt	debt	NOUN
faba-80	116	23	contracts	contract	NOUN
faba-80	116	24	and	and	CCONJ
faba-80	116	25	political	political	ADJ
faba-80	116	26	costs	cost	NOUN
faba-80	116	27	.	.	PUNCT
faba-80	117	1	second	second	ADJ
faba-80	117	2	,	,	PUNCT
faba-80	117	3	by	by	ADP
faba-80	117	4	looking	look	VERB
faba-80	117	5	at	at	ADP
faba-80	117	6	earnings	earning	NOUN
faba-80	117	7	management	management	NOUN
faba-80	117	8	from	from	ADP
faba-80	117	9	the	the	DET
faba-80	117	10	perspective	perspective	NOUN
faba-80	117	11	of	of	ADP
faba-80	117	12	efficient	efficient	ADJ
faba-80	117	13	dimiter	dimiter	NOUN
faba-80	117	14	nenkov	nenkov	NOUN
faba-80	117	15	/	/	SYM
faba-80	117	16	finance	finance	NOUN
faba-80	117	17	,	,	PUNCT
faba-80	117	18	accounting	accounting	NOUN
faba-80	117	19	and	and	CCONJ
faba-80	117	20	business	business	NOUN
faba-80	117	21	analysis	analysis	NOUN
faba-80	117	22	3	3	NUM
faba-80	117	23	(	(	PUNCT
faba-80	117	24	1	1	NUM
faba-80	117	25	)	)	PUNCT
faba-80	117	26	2021	2021	NUM
faba-80	117	27	85	85	NUM
faba-80	117	28	contracting	contracting	NOUN
faba-80	117	29	(	(	PUNCT
faba-80	117	30	efficient	efficient	ADJ
faba-80	117	31	earnings	earning	NOUN
faba-80	117	32	management	management	NOUN
faba-80	117	33	)	)	PUNCT
faba-80	117	34	,	,	PUNCT
faba-80	117	35	where	where	SCONJ
faba-80	117	36	earnings	earning	NOUN
faba-80	117	37	management	management	NOUN
faba-80	117	38	gives	give	VERB
faba-80	117	39	managers	manager	NOUN
faba-80	117	40	the	the	DET
faba-80	117	41	flexibility	flexibility	NOUN
faba-80	117	42	to	to	PART
faba-80	117	43	protect	protect	VERB
faba-80	117	44	themselves	themselves	PRON
faba-80	117	45	and	and	CCONJ
faba-80	117	46	the	the	DET
faba-80	117	47	company	company	NOUN
faba-80	117	48	in	in	ADP
faba-80	117	49	anticipating	anticipate	VERB
faba-80	117	50	unforeseen	unforeseen	ADJ
faba-80	117	51	events	event	NOUN
faba-80	117	52	for	for	ADP
faba-80	117	53	the	the	DET
faba-80	117	54	benefit	benefit	NOUN
faba-80	117	55	of	of	ADP
faba-80	117	56	the	the	DET
faba-80	117	57	parties	party	NOUN
faba-80	117	58	involved	involve	VERB
faba-80	117	59	in	in	ADP
faba-80	117	60	the	the	DET
faba-80	117	61	contract.mechanisms	contract.mechanism	NOUN
faba-80	117	62	good	good	ADJ
faba-80	117	63	corporate	corporate	ADJ
faba-80	117	64	governance	governance	NOUN
faba-80	117	65	:	:	PUNCT
faba-80	117	66	institutional	institutional	ADJ
faba-80	117	67	ownership	ownership	NOUN
faba-80	117	68	(	(	PUNCT
faba-80	117	69	beiner	beiner	NOUN
faba-80	117	70	,	,	PUNCT
faba-80	117	71	et	et	PROPN
faba-80	117	72	al	al	PROPN
faba-80	117	73	.	.	PROPN
faba-80	117	74	,	,	PUNCT
faba-80	117	75	2003	2003	NUM
faba-80	117	76	(	(	PUNCT
faba-80	117	77	faizal	faizal	PROPN
faba-80	117	78	,	,	PUNCT
faba-80	117	79	2004	2004	NUM
faba-80	117	80	)	)	PUNCT
faba-80	117	81	,	,	PUNCT
faba-80	117	82	managerial	managerial	ADJ
faba-80	117	83	ownership	ownership	NOUN
faba-80	117	84	(	(	PUNCT
faba-80	117	85	tunggal	tunggal	PROPN
faba-80	117	86	,	,	PUNCT
faba-80	117	87	2002	2002	NUM
faba-80	117	88	:	:	PUNCT
faba-80	117	89	13	13	NUM
faba-80	117	90	)	)	PUNCT
faba-80	117	91	,	,	PUNCT
faba-80	117	92	proportion	proportion	NOUN
faba-80	117	93	of	of	ADP
faba-80	117	94	independent	independent	ADJ
faba-80	117	95	commissioners	commissioner	NOUN
faba-80	117	96	and	and	CCONJ
faba-80	117	97	board	board	NOUN
faba-80	117	98	of	of	ADP
faba-80	117	99	commissioners	commissioner	NOUN
faba-80	117	100	size	size	NOUN
faba-80	117	101	(	(	PUNCT
faba-80	117	102	tunggal	tunggal	PROPN
faba-80	117	103	,	,	PUNCT
faba-80	117	104	2002	2002	NUM
faba-80	117	105	:	:	PUNCT
faba-80	117	106	25	25	NUM
faba-80	117	107	:	:	PUNCT
faba-80	117	108	jensen	jensen	PROPN
faba-80	117	109	,	,	PUNCT
faba-80	117	110	1993	1993	NUM
faba-80	117	111	)	)	PUNCT
faba-80	117	112	,	,	PUNCT
faba-80	117	113	audit	audit	NOUN
faba-80	117	114	committee	committee	NOUN
faba-80	117	115	in	in	ADP
faba-80	117	116	accordance	accordance	NOUN
faba-80	117	117	with	with	ADP
faba-80	117	118	kep	kep	NOUN
faba-80	117	119	.	.	PROPN
faba-80	118	1	29	29	NUM
faba-80	118	2	/	/	SYM
faba-80	118	3	pm	pm	PROPN
faba-80	118	4	/	/	SYM
faba-80	118	5	2004	2004	NUM
faba-80	118	6	earnings	earning	NOUN
faba-80	118	7	management	management	NOUN
faba-80	118	8	scott	scott	PROPN
faba-80	118	9	,	,	PUNCT
faba-80	118	10	2015	2015	NUM
faba-80	118	11	:	:	PUNCT
faba-80	118	12	healy	healy	PROPN
faba-80	118	13	and	and	CCONJ
faba-80	118	14	wahlen	wahlen	PROPN
faba-80	118	15	,	,	PUNCT
faba-80	118	16	2001	2001	NUM
faba-80	118	17	,	,	PUNCT
faba-80	118	18	the	the	DET
faba-80	118	19	concept	concept	NOUN
faba-80	118	20	of	of	ADP
faba-80	118	21	earnings	earning	NOUN
faba-80	118	22	management	management	NOUN
faba-80	118	23	has	have	VERB
faba-80	118	24	two	two	NUM
faba-80	118	25	accrual	accrual	ADJ
faba-80	118	26	concepts	concept	NOUN
faba-80	118	27	,	,	PUNCT
faba-80	118	28	those	those	PRON
faba-80	118	29	are	be	AUX
faba-80	118	30	the	the	DET
faba-80	118	31	discretionary	discretionary	ADJ
faba-80	118	32	accrual	accrual	ADJ
faba-80	118	33	concept	concept	NOUN
faba-80	118	34	and	and	CCONJ
faba-80	118	35	the	the	DET
faba-80	118	36	non	non	ADJ
faba-80	118	37	-	-	ADJ
faba-80	118	38	discretionary	discretionary	ADJ
faba-80	118	39	accrual	accrual	ADJ
faba-80	118	40	concept	concept	NOUN
faba-80	118	41	.	.	PUNCT
faba-80	119	1	recognition	recognition	NOUN
faba-80	119	2	of	of	ADP
faba-80	119	3	accruals	accrual	NOUN
faba-80	119	4	of	of	ADP
faba-80	119	5	profit	profit	NOUN
faba-80	119	6	or	or	CCONJ
faba-80	119	7	expense	expense	NOUN
faba-80	119	8	which	which	PRON
faba-80	119	9	is	be	AUX
faba-80	119	10	free	free	ADJ
faba-80	119	11	and	and	CCONJ
faba-80	119	12	unregulated	unregulated	ADJ
faba-80	119	13	and	and	CCONJ
faba-80	119	14	is	be	AUX
faba-80	119	15	the	the	DET
faba-80	119	16	choice	choice	NOUN
faba-80	119	17	of	of	ADP
faba-80	119	18	management	management	NOUN
faba-80	119	19	policy	policy	NOUN
faba-80	119	20	non	non	ADJ
faba-80	119	21	-	-	ADJ
faba-80	119	22	discretionary	discretionary	ADJ
faba-80	119	23	accrual	accrual	ADJ
faba-80	119	24	is	be	AUX
faba-80	119	25	the	the	DET
faba-80	119	26	recognition	recognition	NOUN
faba-80	119	27	of	of	ADP
faba-80	119	28	accruals	accrual	NOUN
faba-80	119	29	of	of	ADP
faba-80	119	30	profit	profit	NOUN
faba-80	119	31	that	that	PRON
faba-80	119	32	is	be	AUX
faba-80	119	33	reasonable	reasonable	ADJ
faba-80	119	34	and	and	CCONJ
faba-80	119	35	subject	subject	ADJ
faba-80	119	36	to	to	ADP
faba-80	119	37	a	a	DET
faba-80	119	38	generally	generally	ADV
faba-80	119	39	accepted	accept	VERB
faba-80	119	40	accounting	accounting	NOUN
faba-80	119	41	standard	standard	NOUN
faba-80	119	42	or	or	CCONJ
faba-80	119	43	principle	principle	NOUN
faba-80	119	44	.	.	PUNCT
faba-80	120	1	referring	refer	VERB
faba-80	120	2	to	to	ADP
faba-80	120	3	the	the	DET
faba-80	120	4	risks	risk	NOUN
faba-80	120	5	arising	arise	VERB
faba-80	120	6	from	from	ADP
faba-80	120	7	earnings	earning	NOUN
faba-80	120	8	management	management	NOUN
faba-80	120	9	,	,	PUNCT
faba-80	120	10	previous	previous	ADJ
faba-80	120	11	research	research	NOUN
faba-80	120	12	has	have	AUX
faba-80	120	13	trying	try	VERB
faba-80	120	14	to	to	PART
faba-80	120	15	formulate	formulate	VERB
faba-80	120	16	a	a	DET
faba-80	120	17	detection	detection	NOUN
faba-80	120	18	model	model	NOUN
faba-80	120	19	for	for	ADP
faba-80	120	20	earnings	earning	NOUN
faba-80	120	21	management	management	NOUN
faba-80	120	22	.	.	PUNCT
faba-80	121	1	several	several	ADJ
faba-80	121	2	previous	previous	ADJ
faba-80	121	3	researchers	researcher	NOUN
faba-80	121	4	as	as	SCONJ
faba-80	121	5	summarized	summarize	VERB
faba-80	121	6	in	in	ADP
faba-80	121	7	dechow	dechow	PROPN
faba-80	121	8	et	et	PROPN
faba-80	121	9	al	al	PROPN
faba-80	121	10	.	.	PROPN
faba-80	121	11	(	(	PUNCT
faba-80	121	12	1995	1995	NUM
faba-80	121	13	)	)	PUNCT
faba-80	121	14	,	,	PUNCT
faba-80	121	15	namely	namely	ADV
faba-80	121	16	:	:	PUNCT
faba-80	121	17	1	1	X
faba-80	121	18	.	.	X
faba-80	121	19	healy	healy	PROPN
faba-80	121	20	model	model	PROPN
faba-80	121	21	healy	healy	PROPN
faba-80	121	22	(	(	PUNCT
faba-80	121	23	1985	1985	NUM
faba-80	121	24	)	)	PUNCT
faba-80	121	25	conducted	conduct	VERB
faba-80	121	26	a	a	DET
faba-80	121	27	test	test	NOUN
faba-80	121	28	of	of	ADP
faba-80	121	29	earnings	earning	NOUN
faba-80	121	30	management	management	NOUN
faba-80	121	31	by	by	ADP
faba-80	121	32	comparing	compare	VERB
faba-80	121	33	the	the	DET
faba-80	121	34	average	average	ADJ
faba-80	121	35	total	total	ADJ
faba-80	121	36	accruals	accrual	NOUN
faba-80	121	37	against	against	ADP
faba-80	121	38	earnings	earning	NOUN
faba-80	121	39	management	management	NOUN
faba-80	121	40	variables	variable	NOUN
faba-80	121	41	,	,	PUNCT
faba-80	121	42	which	which	PRON
faba-80	121	43	then	then	ADV
faba-80	121	44	divided	divide	VERB
faba-80	121	45	the	the	DET
faba-80	121	46	sample	sample	NOUN
faba-80	121	47	into	into	ADP
faba-80	121	48	three	three	NUM
faba-80	121	49	groups	group	NOUN
faba-80	121	50	.	.	PUNCT
faba-80	122	1	2	2	X
faba-80	122	2	.	.	X
faba-80	122	3	deangelo	deangelo	PROPN
faba-80	122	4	model	model	PROPN
faba-80	122	5	deangelo	deangelo	PROPN
faba-80	122	6	(	(	PUNCT
faba-80	122	7	1986	1986	NUM
faba-80	122	8	)	)	PUNCT
faba-80	122	9	conducted	conduct	VERB
faba-80	122	10	a	a	DET
faba-80	122	11	test	test	NOUN
faba-80	122	12	on	on	ADP
faba-80	122	13	earnings	earning	NOUN
faba-80	122	14	management	management	NOUN
faba-80	122	15	by	by	ADP
faba-80	122	16	calculating	calculate	VERB
faba-80	122	17	the	the	DET
faba-80	122	18	first	first	ADJ
faba-80	122	19	differences	difference	NOUN
faba-80	122	20	in	in	ADP
faba-80	122	21	total	total	ADJ
faba-80	122	22	accruals	accrual	NOUN
faba-80	122	23	,	,	PUNCT
faba-80	122	24	and	and	CCONJ
faba-80	122	25	assuming	assume	VERB
faba-80	122	26	the	the	DET
faba-80	122	27	first	first	ADJ
faba-80	122	28	differences	difference	NOUN
faba-80	122	29	have	have	VERB
faba-80	122	30	zero	zero	NUM
faba-80	122	31	expectation	expectation	NOUN
faba-80	122	32	values	value	NOUN
faba-80	122	33	with	with	ADP
faba-80	122	34	the	the	DET
faba-80	122	35	initial	initial	ADJ
faba-80	122	36	hypothesis	hypothesis	NOUN
faba-80	122	37	that	that	SCONJ
faba-80	122	38	there	there	PRON
faba-80	122	39	is	be	VERB
faba-80	122	40	no	no	DET
faba-80	122	41	earnings	earning	NOUN
faba-80	122	42	management	management	NOUN
faba-80	122	43	.	.	PUNCT
faba-80	123	1	this	this	DET
faba-80	123	2	model	model	NOUN
faba-80	123	3	uses	use	VERB
faba-80	123	4	total	total	ADJ
faba-80	123	5	accruals	accrual	NOUN
faba-80	123	6	from	from	ADP
faba-80	123	7	the	the	DET
faba-80	123	8	previous	previous	ADJ
faba-80	123	9	period	period	NOUN
faba-80	123	10	as	as	ADP
faba-80	123	11	a	a	DET
faba-80	123	12	measure	measure	NOUN
faba-80	123	13	of	of	ADP
faba-80	123	14	non	non	ADJ
faba-80	123	15	-	-	ADJ
faba-80	123	16	discretionary	discretionary	ADJ
faba-80	123	17	accruals	accrual	NOUN
faba-80	123	18	.	.	PUNCT
faba-80	124	1	3	3	X
faba-80	124	2	.	.	X
faba-80	124	3	jones	jones	PROPN
faba-80	124	4	model	model	PROPN
faba-80	124	5	jones	jones	PROPN
faba-80	124	6	(	(	PUNCT
faba-80	124	7	1991	1991	NUM
faba-80	124	8	)	)	PUNCT
faba-80	124	9	proposed	propose	VERB
faba-80	124	10	a	a	DET
faba-80	124	11	model	model	NOUN
faba-80	124	12	in	in	ADP
faba-80	124	13	which	which	PRON
faba-80	124	14	non	non	ADJ
faba-80	124	15	-	-	ADJ
faba-80	124	16	discretionary	discretionary	ADJ
faba-80	124	17	accruals	accrual	NOUN
faba-80	124	18	are	be	AUX
faba-80	124	19	not	not	PART
faba-80	124	20	assumed	assume	VERB
faba-80	124	21	to	to	PART
faba-80	124	22	be	be	AUX
faba-80	124	23	constant	constant	ADJ
faba-80	124	24	.	.	PUNCT
faba-80	125	1	the	the	DET
faba-80	125	2	model	model	NOUN
faba-80	125	3	tries	try	VERB
faba-80	125	4	to	to	PART
faba-80	125	5	take	take	VERB
faba-80	125	6	into	into	ADP
faba-80	125	7	account	account	NOUN
faba-80	125	8	the	the	DET
faba-80	125	9	effect	effect	NOUN
faba-80	125	10	of	of	ADP
faba-80	125	11	changes	change	NOUN
faba-80	125	12	in	in	ADP
faba-80	125	13	the	the	DET
faba-80	125	14	company	company	NOUN
faba-80	125	15	's	's	PART
faba-80	125	16	economic	economic	ADJ
faba-80	125	17	conditions	condition	NOUN
faba-80	125	18	on	on	ADP
faba-80	125	19	nondiscretionary	nondiscretionary	ADJ
faba-80	125	20	accruals	accrual	NOUN
faba-80	125	21	.	.	PUNCT
faba-80	126	1	4	4	X
faba-80	126	2	.	.	NUM
faba-80	126	3	modified	modify	VERB
faba-80	126	4	jones	jones	PROPN
faba-80	126	5	model	model	PROPN
faba-80	126	6	dechow	dechow	PROPN
faba-80	126	7	et	et	PROPN
faba-80	126	8	al	al	PROPN
faba-80	126	9	.	.	PROPN
faba-80	127	1	(	(	PUNCT
faba-80	127	2	1995	1995	NUM
faba-80	127	3	)	)	PUNCT
faba-80	127	4	this	this	DET
faba-80	127	5	model	model	NOUN
faba-80	127	6	is	be	AUX
faba-80	127	7	designed	design	VERB
faba-80	127	8	to	to	PART
faba-80	127	9	eliminate	eliminate	VERB
faba-80	127	10	the	the	DET
faba-80	127	11	tendency	tendency	NOUN
faba-80	127	12	of	of	ADP
faba-80	127	13	the	the	DET
faba-80	127	14	jones	jones	PROPN
faba-80	127	15	model	model	PROPN
faba-80	127	16	(	(	PUNCT
faba-80	127	17	jones	jones	PROPN
faba-80	127	18	,	,	PUNCT
faba-80	127	19	1991	1991	NUM
faba-80	127	20	)	)	PUNCT
faba-80	127	21	which	which	PRON
faba-80	127	22	measures	measure	VERB
faba-80	127	23	discretionary	discretionary	ADJ
faba-80	127	24	accruals	accrual	NOUN
faba-80	127	25	with	with	ADP
faba-80	127	26	error	error	NOUN
faba-80	127	27	when	when	SCONJ
faba-80	127	28	discretion	discretion	NOUN
faba-80	127	29	is	be	AUX
faba-80	127	30	executed	execute	VERB
faba-80	127	31	with	with	ADP
faba-80	127	32	revenue	revenue	NOUN
faba-80	127	33	.	.	PUNCT
faba-80	128	1	apart	apart	ADV
faba-80	128	2	from	from	ADP
faba-80	128	3	the	the	DET
faba-80	128	4	four	four	NUM
faba-80	128	5	models	model	NOUN
faba-80	128	6	above	above	ADV
faba-80	128	7	,	,	PUNCT
faba-80	128	8	there	there	PRON
faba-80	128	9	are	be	VERB
faba-80	128	10	still	still	ADV
faba-80	128	11	several	several	ADJ
faba-80	128	12	other	other	ADJ
faba-80	128	13	model	model	NOUN
faba-80	128	14	modifications	modification	NOUN
faba-80	128	15	such	such	ADJ
faba-80	128	16	as	as	ADP
faba-80	128	17	the	the	DET
faba-80	128	18	ross	ross	PROPN
faba-80	128	19	-	-	ADJ
faba-80	128	20	sectional	sectional	ADJ
faba-80	128	21	modified	modify	VERB
faba-80	128	22	jones	jones	PROPN
faba-80	128	23	model	model	PROPN
faba-80	128	24	(	(	PUNCT
faba-80	128	25	dechow	dechow	X
faba-80	128	26	et	et	PROPN
faba-80	128	27	al	al	PROPN
faba-80	128	28	.	.	PROPN
faba-80	128	29	,	,	PUNCT
faba-80	128	30	1995	1995	NUM
faba-80	128	31	)	)	PUNCT
faba-80	128	32	,	,	PUNCT
faba-80	128	33	the	the	DET
faba-80	128	34	cfo	cfo	NOUN
faba-80	128	35	modified	modify	VERB
faba-80	128	36	jones	jones	PROPN
faba-80	128	37	model	model	PROPN
faba-80	128	38	(	(	PUNCT
faba-80	128	39	kasznik	kasznik	X
faba-80	128	40	,	,	PUNCT
faba-80	128	41	1999	1999	NUM
faba-80	128	42	)	)	PUNCT
faba-80	128	43	,	,	PUNCT
faba-80	128	44	the	the	DET
faba-80	128	45	performance	performance	NOUN
faba-80	128	46	-	-	PUNCT
faba-80	128	47	matched	match	VERB
faba-80	128	48	discretionary	discretionary	ADJ
faba-80	128	49	accruals	accrual	NOUN
faba-80	128	50	model	model	NOUN
faba-80	128	51	(	(	PUNCT
faba-80	128	52	kothari	kothari	PROPN
faba-80	128	53	et	et	PROPN
faba-80	128	54	al	al	PROPN
faba-80	128	55	.	.	PROPN
faba-80	128	56	,	,	PUNCT
faba-80	128	57	2005	2005	NUM
faba-80	128	58	)	)	PUNCT
faba-80	128	59	and	and	CCONJ
faba-80	128	60	the	the	DET
faba-80	128	61	f	f	NOUN
faba-80	128	62	-	-	PUNCT
faba-80	128	63	score	score	NOUN
faba-80	128	64	by	by	ADP
faba-80	128	65	dechow	dechow	PROPN
faba-80	128	66	et	et	PROPN
faba-80	128	67	al	al	PROPN
faba-80	128	68	.	.	PUNCT
faba-80	129	1	(	(	PUNCT
faba-80	129	2	2011	2011	NUM
faba-80	129	3	)	)	PUNCT
faba-80	129	4	.	.	PUNCT
faba-80	130	1	measuring	measure	VERB
faba-80	130	2	and	and	CCONJ
faba-80	130	3	calculating	calculate	VERB
faba-80	130	4	accrual	accrual	ADJ
faba-80	130	5	earnings	earning	NOUN
faba-80	130	6	management	management	NOUN
faba-80	130	7	using	use	VERB
faba-80	130	8	the	the	DET
faba-80	130	9	revenue	revenue	NOUN
faba-80	130	10	discretionary	discretionary	ADJ
faba-80	130	11	model	model	NOUN
faba-80	130	12	approach	approach	NOUN
faba-80	130	13	(	(	PUNCT
faba-80	130	14	stubben	stubben	PROPN
faba-80	130	15	2010	2010	NUM
faba-80	130	16	)	)	PUNCT
faba-80	130	17	.	.	PUNCT
faba-80	131	1	audit	audit	NOUN
faba-80	131	2	quality	quality	PROPN
faba-80	131	3	becker	becker	NOUN
faba-80	131	4	,	,	PUNCT
faba-80	131	5	1998	1998	NUM
faba-80	131	6	:	:	PUNCT
faba-80	131	7	ahadiat	ahadiat	NOUN
faba-80	131	8	,	,	PUNCT
faba-80	131	9	2011	2011	NUM
faba-80	131	10	;	;	PUNCT
faba-80	131	11	watts	watts	PROPN
faba-80	131	12	and	and	CCONJ
faba-80	131	13	zimmerman	zimmerman	PROPN
faba-80	131	14	,	,	PUNCT
faba-80	131	15	1986	1986	NUM
faba-80	131	16	,	,	PUNCT
faba-80	131	17	companies	company	NOUN
faba-80	131	18	with	with	ADP
faba-80	131	19	higher	high	ADJ
faba-80	131	20	audit	audit	NOUN
faba-80	131	21	quality	quality	NOUN
faba-80	131	22	are	be	AUX
faba-80	131	23	expected	expect	VERB
faba-80	131	24	to	to	PART
faba-80	131	25	be	be	AUX
faba-80	131	26	able	able	ADJ
faba-80	131	27	to	to	PART
faba-80	131	28	employ	employ	VERB
faba-80	131	29	professionals	professional	NOUN
faba-80	131	30	who	who	PRON
faba-80	131	31	can	can	AUX
faba-80	131	32	develop	develop	VERB
faba-80	131	33	more	more	ADV
faba-80	131	34	effective	effective	ADJ
faba-80	131	35	tests	test	NOUN
faba-80	131	36	to	to	PART
faba-80	131	37	detect	detect	VERB
faba-80	131	38	earnings	earning	NOUN
faba-80	131	39	management	management	NOUN
faba-80	131	40	.	.	PUNCT
faba-80	132	1	auditors	auditor	NOUN
faba-80	132	2	are	be	AUX
faba-80	132	3	expected	expect	VERB
faba-80	132	4	to	to	PART
faba-80	132	5	limit	limit	VERB
faba-80	132	6	and	and	CCONJ
faba-80	132	7	reduce	reduce	VERB
faba-80	132	8	earnings	earning	NOUN
faba-80	132	9	management	management	NOUN
faba-80	132	10	and	and	CCONJ
faba-80	132	11	help	help	VERB
faba-80	132	12	to	to	PART
faba-80	132	13	increase	increase	VERB
faba-80	132	14	the	the	DET
faba-80	132	15	confidence	confidence	NOUN
faba-80	132	16	of	of	ADP
faba-80	132	17	shareholders	shareholder	NOUN
faba-80	132	18	and	and	CCONJ
faba-80	132	19	users	user	NOUN
faba-80	132	20	of	of	ADP
faba-80	132	21	financial	financial	ADJ
faba-80	132	22	statements	statement	NOUN
faba-80	132	23	.	.	PUNCT
faba-80	133	1	company	company	NOUN
faba-80	133	2	size	size	NOUN
faba-80	133	3	.	.	PUNCT
faba-80	134	1	according	accord	VERB
faba-80	134	2	to	to	ADP
faba-80	134	3	sabrinna	sabrinna	PROPN
faba-80	134	4	(	(	PUNCT
faba-80	134	5	2010	2010	NUM
faba-80	134	6	)	)	PUNCT
faba-80	134	7	institutional	institutional	ADJ
faba-80	134	8	ownership	ownership	NOUN
faba-80	134	9	is	be	AUX
faba-80	134	10	the	the	DET
faba-80	134	11	ownership	ownership	NOUN
faba-80	134	12	of	of	ADP
faba-80	134	13	shares	share	NOUN
faba-80	134	14	by	by	ADP
faba-80	134	15	the	the	DET
faba-80	134	16	government	government	NOUN
faba-80	134	17	,	,	PUNCT
faba-80	134	18	financial	financial	ADJ
faba-80	134	19	institutions	institution	NOUN
faba-80	134	20	,	,	PUNCT
faba-80	134	21	legal	legal	ADJ
faba-80	134	22	entities	entity	NOUN
faba-80	134	23	,	,	PUNCT
faba-80	134	24	foreign	foreign	ADJ
faba-80	134	25	institutions	institution	NOUN
faba-80	134	26	,	,	PUNCT
faba-80	134	27	trust	trust	NOUN
faba-80	134	28	funds	fund	NOUN
faba-80	134	29	and	and	CCONJ
faba-80	134	30	other	other	ADJ
faba-80	134	31	institutions	institution	NOUN
faba-80	134	32	at	at	ADP
faba-80	134	33	the	the	DET
faba-80	134	34	end	end	NOUN
faba-80	134	35	of	of	ADP
faba-80	134	36	the	the	DET
faba-80	134	37	year	year	NOUN
faba-80	134	38	.	.	PUNCT
faba-80	135	1	generally	generally	ADV
faba-80	135	2	,	,	PUNCT
faba-80	135	3	the	the	DET
faba-80	135	4	percentage	percentage	NOUN
faba-80	135	5	of	of	ADP
faba-80	135	6	ownership	ownership	NOUN
faba-80	135	7	of	of	ADP
faba-80	135	8	institutions	institution	NOUN
faba-80	135	9	will	will	AUX
faba-80	135	10	be	be	AUX
faba-80	135	11	higher	high	ADJ
faba-80	135	12	than	than	ADP
faba-80	135	13	individual	individual	ADJ
faba-80	135	14	ownership	ownership	NOUN
faba-80	135	15	,	,	PUNCT
faba-80	135	16	so	so	SCONJ
faba-80	135	17	that	that	SCONJ
faba-80	135	18	institutional	institutional	ADJ
faba-80	135	19	ownership	ownership	NOUN
faba-80	135	20	has	have	VERB
faba-80	135	21	a	a	DET
faba-80	135	22	greater	great	ADJ
faba-80	135	23	influence	influence	NOUN
faba-80	135	24	than	than	ADP
faba-80	135	25	other	other	ADJ
faba-80	135	26	individual	individual	ADJ
faba-80	135	27	ownership	ownership	NOUN
faba-80	135	28	.	.	PUNCT
faba-80	136	1	with	with	ADP
faba-80	136	2	a	a	DET
faba-80	136	3	high	high	ADJ
faba-80	136	4	share	share	NOUN
faba-80	136	5	of	of	ADP
faba-80	136	6	ownership	ownership	NOUN
faba-80	136	7	,	,	PUNCT
faba-80	136	8	institutional	institutional	ADJ
faba-80	136	9	ownership	ownership	NOUN
faba-80	136	10	can	can	AUX
faba-80	136	11	monitor	monitor	VERB
faba-80	136	12	the	the	DET
faba-80	136	13	audit	audit	NOUN
faba-80	136	14	process	process	NOUN
faba-80	136	15	.	.	PUNCT
faba-80	137	1	institutional	institutional	ADJ
faba-80	137	2	investors	investor	NOUN
faba-80	137	3	will	will	AUX
faba-80	137	4	demand	demand	VERB
faba-80	137	5	high	high	ADJ
faba-80	137	6	quality	quality	NOUN
faba-80	137	7	information	information	NOUN
faba-80	137	8	from	from	ADP
faba-80	137	9	companies	company	NOUN
faba-80	137	10	,	,	PUNCT
faba-80	137	11	besides	besides	SCONJ
faba-80	137	12	that	that	SCONJ
faba-80	137	13	investors	investor	NOUN
faba-80	137	14	tend	tend	VERB
faba-80	137	15	to	to	PART
faba-80	137	16	choose	choose	VERB
faba-80	137	17	quality	quality	NOUN
faba-80	137	18	auditors	auditor	NOUN
faba-80	137	19	to	to	PART
faba-80	137	20	ensure	ensure	VERB
faba-80	137	21	that	that	SCONJ
faba-80	137	22	the	the	DET
faba-80	137	23	invested	invest	VERB
faba-80	137	24	funds	fund	NOUN
faba-80	137	25	are	be	AUX
faba-80	137	26	used	use	VERB
faba-80	137	27	appropriately	appropriately	ADV
faba-80	137	28	.	.	PUNCT
faba-80	138	1	according	accord	VERB
faba-80	138	2	to	to	ADP
faba-80	138	3	(	(	PUNCT
faba-80	138	4	sharma	sharma	PROPN
faba-80	138	5	,	,	PUNCT
faba-80	138	6	2004	2004	NUM
faba-80	138	7	)	)	PUNCT
faba-80	138	8	in	in	ADP
faba-80	138	9	pratama	pratama	NOUN
faba-80	138	10	(	(	PUNCT
faba-80	138	11	2013	2013	NUM
faba-80	138	12	)	)	PUNCT
faba-80	138	13	,	,	PUNCT
faba-80	138	14	an	an	DET
faba-80	138	15	increase	increase	NOUN
faba-80	138	16	in	in	ADP
faba-80	138	17	the	the	DET
faba-80	138	18	presentation	presentation	NOUN
faba-80	138	19	of	of	ADP
faba-80	138	20	institutional	institutional	ADJ
faba-80	138	21	ownership	ownership	NOUN
faba-80	138	22	will	will	AUX
faba-80	138	23	tend	tend	VERB
faba-80	138	24	to	to	PART
faba-80	138	25	lowering	lower	VERB
faba-80	138	26	the	the	DET
faba-80	138	27	cheating	cheat	VERB
faba-80	138	28	rate	rate	NOUN
faba-80	138	29	.	.	PUNCT
faba-80	139	1	so	so	ADV
faba-80	139	2	the	the	PRON
faba-80	139	3	higher	high	ADJ
faba-80	139	4	the	the	DET
faba-80	139	5	percentage	percentage	NOUN
faba-80	139	6	of	of	ADP
faba-80	139	7	ownership	ownership	NOUN
faba-80	139	8	by	by	ADP
faba-80	139	9	an	an	DET
faba-80	139	10	institution	institution	NOUN
faba-80	139	11	to	to	ADP
faba-80	139	12	a	a	DET
faba-80	139	13	company	company	NOUN
faba-80	139	14	.	.	PUNCT
faba-80	140	1	based	base	VERB
faba-80	140	2	on	on	ADP
faba-80	140	3	the	the	DET
faba-80	140	4	description	description	NOUN
faba-80	140	5	above	above	ADV
faba-80	140	6	,	,	PUNCT
faba-80	140	7	the	the	DET
faba-80	140	8	hypothesis	hypothesis	NOUN
faba-80	140	9	is	be	AUX
faba-80	140	10	as	as	SCONJ
faba-80	140	11	follows	follow	VERB
faba-80	140	12	:	:	PUNCT
faba-80	140	13	h1	h1	NOUN
faba-80	140	14	:	:	PUNCT
faba-80	140	15	institutional	institutional	ADJ
faba-80	140	16	ownership	ownership	NOUN
faba-80	140	17	has	have	VERB
faba-80	140	18	a	a	DET
faba-80	140	19	positive	positive	ADJ
faba-80	140	20	effect	effect	NOUN
faba-80	140	21	on	on	ADP
faba-80	140	22	audit	audit	NOUN
faba-80	140	23	quality	quality	NOUN
faba-80	140	24	.	.	PUNCT
faba-80	141	1	based	base	VERB
faba-80	141	2	on	on	ADP
faba-80	141	3	agency	agency	NOUN
faba-80	141	4	theory	theory	NOUN
faba-80	141	5	,	,	PUNCT
faba-80	141	6	problems	problem	NOUN
faba-80	141	7	often	often	ADV
faba-80	141	8	occur	occur	VERB
faba-80	141	9	between	between	ADP
faba-80	141	10	company	company	NOUN
faba-80	141	11	owners	owner	NOUN
faba-80	141	12	and	and	CCONJ
faba-80	141	13	company	company	NOUN
faba-80	141	14	management	management	NOUN
faba-80	141	15	due	due	ADP
faba-80	141	16	to	to	ADP
faba-80	141	17	differences	difference	NOUN
faba-80	141	18	in	in	ADP
faba-80	141	19	interests	interest	NOUN
faba-80	141	20	within	within	ADP
faba-80	141	21	the	the	DET
faba-80	141	22	company	company	NOUN
faba-80	141	23	.	.	PUNCT
faba-80	142	1	this	this	DET
faba-80	142	2	problem	problem	NOUN
faba-80	142	3	of	of	ADP
faba-80	142	4	interest	interest	NOUN
faba-80	142	5	causes	cause	VERB
faba-80	142	6	the	the	DET
faba-80	142	7	importance	importance	NOUN
faba-80	142	8	of	of	ADP
faba-80	142	9	a	a	DET
faba-80	142	10	mechanism	mechanism	NOUN
faba-80	142	11	that	that	PRON
faba-80	142	12	is	be	AUX
faba-80	142	13	useful	useful	ADJ
faba-80	142	14	for	for	ADP
faba-80	142	15	protecting	protect	VERB
faba-80	142	16	the	the	DET
faba-80	142	17	interests	interest	NOUN
faba-80	142	18	of	of	ADP
faba-80	142	19	shareholders	shareholder	NOUN
faba-80	142	20	(	(	PUNCT
faba-80	142	21	jensen	jensen	PROPN
faba-80	142	22	and	and	CCONJ
faba-80	142	23	meckling	meckling	NOUN
faba-80	142	24	,	,	PUNCT
faba-80	142	25	1976	1976	NUM
faba-80	142	26	)	)	PUNCT
faba-80	142	27	in	in	ADP
faba-80	142	28	liftiani	liftiani	PROPN
faba-80	142	29	(	(	PUNCT
faba-80	142	30	2014	2014	NUM
faba-80	142	31	)	)	PUNCT
faba-80	142	32	.	.	PUNCT
faba-80	143	1	managerial	managerial	ADJ
faba-80	143	2	ownership	ownership	NOUN
faba-80	143	3	is	be	AUX
faba-80	143	4	a	a	DET
faba-80	143	5	company	company	NOUN
faba-80	143	6	investment	investment	NOUN
faba-80	143	7	by	by	ADP
faba-80	143	8	company	company	NOUN
faba-80	143	9	management	management	NOUN
faba-80	143	10	,	,	PUNCT
faba-80	143	11	company	company	NOUN
faba-80	143	12	directors	director	NOUN
faba-80	143	13	,	,	PUNCT
faba-80	143	14	or	or	CCONJ
faba-80	143	15	parties	party	NOUN
faba-80	143	16	who	who	PRON
faba-80	143	17	have	have	VERB
faba-80	143	18	the	the	DET
faba-80	143	19	authority	authority	NOUN
faba-80	143	20	to	to	PART
faba-80	143	21	carry	carry	VERB
faba-80	143	22	out	out	ADP
faba-80	143	23	company	company	NOUN
faba-80	143	24	operations	operation	NOUN
faba-80	143	25	.	.	PUNCT
faba-80	144	1	this	this	DET
faba-80	144	2	type	type	NOUN
faba-80	144	3	of	of	ADP
faba-80	144	4	ownership	ownership	NOUN
faba-80	144	5	is	be	AUX
faba-80	144	6	not	not	PART
faba-80	144	7	as	as	ADV
faba-80	144	8	popular	popular	ADJ
faba-80	144	9	as	as	ADP
faba-80	144	10	the	the	DET
faba-80	144	11	other	other	ADJ
faba-80	144	12	holdings	holding	NOUN
faba-80	144	13	.	.	PUNCT
faba-80	145	1	as	as	ADP
faba-80	145	2	a	a	DET
faba-80	145	3	result	result	NOUN
faba-80	145	4	,	,	PUNCT
faba-80	145	5	not	not	PART
faba-80	145	6	many	many	ADJ
faba-80	145	7	companies	company	NOUN
faba-80	145	8	are	be	AUX
faba-80	145	9	found	find	VERB
faba-80	145	10	to	to	PART
faba-80	145	11	have	have	VERB
faba-80	145	12	this	this	DET
faba-80	145	13	type	type	NOUN
faba-80	145	14	of	of	ADP
faba-80	145	15	ownership	ownership	NOUN
faba-80	145	16	in	in	ADP
faba-80	145	17	their	their	PRON
faba-80	145	18	ownership	ownership	NOUN
faba-80	145	19	structure	structure	NOUN
faba-80	145	20	(	(	PUNCT
faba-80	145	21	pratama	pratama	NOUN
faba-80	145	22	,	,	PUNCT
faba-80	145	23	2013	2013	NUM
faba-80	145	24	)	)	PUNCT
faba-80	145	25	.	.	PUNCT
faba-80	146	1	based	base	VERB
faba-80	146	2	on	on	ADP
faba-80	146	3	the	the	DET
faba-80	146	4	description	description	NOUN
faba-80	146	5	above	above	ADV
faba-80	146	6	,	,	PUNCT
faba-80	146	7	the	the	DET
faba-80	146	8	hypothesis	hypothesis	NOUN
faba-80	146	9	is	be	AUX
faba-80	146	10	as	as	SCONJ
faba-80	146	11	follows	follow	VERB
faba-80	146	12	:	:	PUNCT
faba-80	146	13	dimiter	dimiter	NOUN
faba-80	146	14	nenkov	nenkov	PROPN
faba-80	146	15	/	/	SYM
faba-80	146	16	finance	finance	NOUN
faba-80	146	17	,	,	PUNCT
faba-80	146	18	accounting	accounting	NOUN
faba-80	146	19	and	and	CCONJ
faba-80	146	20	business	business	NOUN
faba-80	146	21	analysis	analysis	NOUN
faba-80	146	22	3	3	NUM
faba-80	146	23	(	(	PUNCT
faba-80	146	24	1	1	NUM
faba-80	146	25	)	)	PUNCT
faba-80	146	26	2021	2021	NUM
faba-80	146	27	86	86	NUM
faba-80	146	28	h2	h2	NOUN
faba-80	146	29	:	:	PUNCT
faba-80	146	30	managerial	managerial	ADJ
faba-80	146	31	ownership	ownership	NOUN
faba-80	146	32	has	have	VERB
faba-80	146	33	a	a	DET
faba-80	146	34	negative	negative	ADJ
faba-80	146	35	effect	effect	NOUN
faba-80	146	36	on	on	ADP
faba-80	146	37	audit	audit	NOUN
faba-80	146	38	quality	quality	NOUN
faba-80	146	39	the	the	DET
faba-80	146	40	‘	'	PUNCT
faba-80	146	41	proportion	proportion	NOUN
faba-80	146	42	of	of	ADP
faba-80	146	43	independent	independent	ADJ
faba-80	146	44	board	board	NOUN
faba-80	146	45	of	of	ADP
faba-80	146	46	commissioners	commissioner	NOUN
faba-80	146	47	’	'	PUNCT
faba-80	146	48	who	who	PRON
faba-80	146	49	is	be	AUX
faba-80	146	50	separated	separate	VERB
faba-80	146	51	from	from	ADP
faba-80	146	52	the	the	DET
faba-80	146	53	party	party	NOUN
faba-80	146	54	management	management	NOUN
faba-80	146	55	has	have	VERB
faba-80	146	56	the	the	DET
faba-80	146	57	main	main	ADJ
faba-80	146	58	responsibility	responsibility	NOUN
faba-80	146	59	to	to	PART
faba-80	146	60	supervise	supervise	VERB
faba-80	146	61	management	management	NOUN
faba-80	146	62	performance	performance	NOUN
faba-80	146	63	.	.	PUNCT
faba-80	147	1	many	many	ADJ
faba-80	147	2	independent	independent	ADJ
faba-80	147	3	commissioners	commissioner	NOUN
faba-80	147	4	boards	board	NOUN
faba-80	147	5	will	will	AUX
faba-80	147	6	demand	demand	VERB
faba-80	147	7	higher	high	ADJ
faba-80	147	8	quality	quality	NOUN
faba-80	147	9	from	from	ADP
faba-80	147	10	external	external	ADJ
faba-80	147	11	auditors	auditor	NOUN
faba-80	147	12	,	,	PUNCT
faba-80	147	13	resulting	result	VERB
faba-80	147	14	in	in	ADP
faba-80	147	15	higher	high	ADJ
faba-80	147	16	audit	audit	NOUN
faba-80	147	17	costs	cost	NOUN
faba-80	147	18	.	.	PUNCT
faba-80	148	1	this	this	PRON
faba-80	148	2	suggests	suggest	VERB
faba-80	148	3	that	that	SCONJ
faba-80	148	4	companies	company	NOUN
faba-80	148	5	with	with	ADP
faba-80	148	6	strong	strong	ADJ
faba-80	148	7	governance	governance	NOUN
faba-80	148	8	structures	structure	NOUN
faba-80	148	9	tend	tend	VERB
faba-80	148	10	to	to	PART
faba-80	148	11	seek	seek	VERB
faba-80	148	12	higher	high	ADJ
faba-80	148	13	quality	quality	NOUN
faba-80	148	14	audit	audit	NOUN
faba-80	148	15	services	service	NOUN
faba-80	148	16	to	to	PART
faba-80	148	17	protect	protect	VERB
faba-80	148	18	the	the	DET
faba-80	148	19	reputation	reputation	NOUN
faba-80	148	20	of	of	ADP
faba-80	148	21	the	the	DET
faba-80	148	22	company	company	NOUN
faba-80	148	23	and	and	CCONJ
faba-80	148	24	protect	protect	VERB
faba-80	148	25	shareholder	shareholder	NOUN
faba-80	148	26	wealth	wealth	NOUN
faba-80	148	27	.	.	PUNCT
faba-80	149	1	higher	high	ADJ
faba-80	149	2	audit	audit	NOUN
faba-80	149	3	quality	quality	NOUN
faba-80	149	4	demands	demand	VERB
faba-80	149	5	higher	high	ADJ
faba-80	149	6	audit	audit	NOUN
faba-80	149	7	fees	fee	NOUN
faba-80	149	8	(	(	PUNCT
faba-80	149	9	rizqiasih	rizqiasih	PROPN
faba-80	149	10	,	,	PUNCT
faba-80	149	11	2010	2010	NUM
faba-80	149	12	)	)	PUNCT
faba-80	149	13	.	.	PUNCT
faba-80	150	1	based	base	VERB
faba-80	150	2	on	on	ADP
faba-80	150	3	the	the	DET
faba-80	150	4	description	description	NOUN
faba-80	150	5	above	above	ADV
faba-80	150	6	,	,	PUNCT
faba-80	150	7	the	the	DET
faba-80	150	8	hypothesis	hypothesis	NOUN
faba-80	150	9	is	be	AUX
faba-80	150	10	as	as	SCONJ
faba-80	150	11	follows	follow	VERB
faba-80	150	12	:	:	PUNCT
faba-80	150	13	h3	h3	VERB
faba-80	150	14	:	:	PUNCT
faba-80	150	15	the	the	DET
faba-80	150	16	proportion	proportion	NOUN
faba-80	150	17	of	of	ADP
faba-80	150	18	the	the	DET
faba-80	150	19	board	board	NOUN
faba-80	150	20	of	of	ADP
faba-80	150	21	independent	independent	ADJ
faba-80	150	22	commissioners	commissioner	NOUN
faba-80	150	23	has	have	VERB
faba-80	150	24	a	a	DET
faba-80	150	25	negative	negative	ADJ
faba-80	150	26	effect	effect	NOUN
faba-80	150	27	on	on	ADP
faba-80	150	28	audit	audit	NOUN
faba-80	150	29	quality	quality	NOUN
faba-80	150	30	.	.	PUNCT
faba-80	151	1	the	the	DET
faba-80	151	2	size	size	NOUN
faba-80	151	3	of	of	ADP
faba-80	151	4	the	the	DET
faba-80	151	5	board	board	NOUN
faba-80	151	6	of	of	ADP
faba-80	151	7	commissioners	commissioner	NOUN
faba-80	151	8	plays	play	VERB
faba-80	151	9	an	an	DET
faba-80	151	10	important	important	ADJ
faba-80	151	11	role	role	NOUN
faba-80	151	12	in	in	ADP
faba-80	151	13	monitoring	monitoring	NOUN
faba-80	151	14	and	and	CCONJ
faba-80	151	15	supervising	supervise	VERB
faba-80	151	16	management	management	NOUN
faba-80	151	17	(	(	PUNCT
faba-80	151	18	jensen	jensen	PROPN
faba-80	151	19	in	in	ADP
faba-80	151	20	yatim	yatim	PROPN
faba-80	151	21	et	et	PROPN
faba-80	151	22	al	al	PROPN
faba-80	151	23	2006	2006	NUM
faba-80	151	24	)	)	PUNCT
faba-80	151	25	.	.	PUNCT
faba-80	152	1	beasley	beasley	PROPN
faba-80	152	2	(	(	PUNCT
faba-80	152	3	1996	1996	NUM
faba-80	152	4	)	)	PUNCT
faba-80	152	5	suggests	suggest	VERB
faba-80	152	6	that	that	SCONJ
faba-80	152	7	the	the	DET
faba-80	152	8	number	number	NOUN
faba-80	152	9	of	of	ADP
faba-80	152	10	commissioners	commissioner	NOUN
faba-80	152	11	will	will	AUX
faba-80	152	12	significantly	significantly	ADV
faba-80	152	13	influence	influence	VERB
faba-80	152	14	the	the	DET
faba-80	152	15	possibility	possibility	NOUN
faba-80	152	16	of	of	ADP
faba-80	152	17	fraud	fraud	NOUN
faba-80	152	18	in	in	ADP
faba-80	152	19	financial	financial	ADJ
faba-80	152	20	statements	statement	NOUN
faba-80	152	21	.	.	PUNCT
faba-80	153	1	if	if	SCONJ
faba-80	153	2	the	the	DET
faba-80	153	3	number	number	NOUN
faba-80	153	4	of	of	ADP
faba-80	153	5	commissioners	commissioner	NOUN
faba-80	153	6	increases	increase	VERB
faba-80	153	7	,	,	PUNCT
faba-80	153	8	the	the	DET
faba-80	153	9	possibility	possibility	NOUN
faba-80	153	10	of	of	ADP
faba-80	153	11	fraud	fraud	NOUN
faba-80	153	12	in	in	ADP
faba-80	153	13	financial	financial	ADJ
faba-80	153	14	statements	statement	NOUN
faba-80	153	15	also	also	ADV
faba-80	153	16	increases	increase	VERB
faba-80	153	17	.	.	PUNCT
faba-80	154	1	this	this	PRON
faba-80	154	2	is	be	AUX
faba-80	154	3	in	in	ADP
faba-80	154	4	line	line	NOUN
faba-80	154	5	with	with	ADP
faba-80	154	6	jensen	jensen	PROPN
faba-80	154	7	's	's	PART
faba-80	154	8	(	(	PUNCT
faba-80	154	9	1993	1993	NUM
faba-80	154	10	)	)	PUNCT
faba-80	154	11	research	research	NOUN
faba-80	154	12	in	in	ADP
faba-80	154	13	hazmi	hazmi	NOUN
faba-80	154	14	and	and	CCONJ
faba-80	154	15	suharno	suharno	ADJ
faba-80	154	16	(	(	PUNCT
faba-80	154	17	2013	2013	NUM
faba-80	154	18	)	)	PUNCT
faba-80	154	19	which	which	PRON
faba-80	154	20	argues	argue	VERB
faba-80	154	21	that	that	SCONJ
faba-80	154	22	there	there	PRON
faba-80	154	23	are	be	VERB
faba-80	154	24	difficulties	difficulty	NOUN
faba-80	154	25	in	in	ADP
faba-80	154	26	organizing	organize	VERB
faba-80	154	27	and	and	CCONJ
faba-80	154	28	coordinating	coordinate	VERB
faba-80	154	29	a	a	DET
faba-80	154	30	large	large	ADJ
faba-80	154	31	number	number	NOUN
faba-80	154	32	of	of	ADP
faba-80	154	33	commissioners	commissioner	NOUN
faba-80	154	34	.	.	PUNCT
faba-80	155	1	based	base	VERB
faba-80	155	2	on	on	ADP
faba-80	155	3	the	the	DET
faba-80	155	4	description	description	NOUN
faba-80	155	5	above	above	ADV
faba-80	155	6	,	,	PUNCT
faba-80	155	7	the	the	DET
faba-80	155	8	hypothesis	hypothesis	NOUN
faba-80	155	9	that	that	PRON
faba-80	155	10	is	be	AUX
faba-80	155	11	formed	form	VERB
faba-80	155	12	is	be	AUX
faba-80	155	13	as	as	SCONJ
faba-80	155	14	follows	follow	VERB
faba-80	155	15	:	:	PUNCT
faba-80	155	16	h4	h4	NOUN
faba-80	155	17	:	:	PUNCT
faba-80	155	18	the	the	DET
faba-80	155	19	proportion	proportion	NOUN
faba-80	155	20	of	of	ADP
faba-80	155	21	the	the	DET
faba-80	155	22	board	board	NOUN
faba-80	155	23	of	of	ADP
faba-80	155	24	commissioners	commissioner	NOUN
faba-80	155	25	has	have	VERB
faba-80	155	26	a	a	DET
faba-80	155	27	positive	positive	ADJ
faba-80	155	28	influence	influence	NOUN
faba-80	155	29	on	on	ADP
faba-80	155	30	audit	audit	NOUN
faba-80	155	31	quality	quality	NOUN
faba-80	155	32	according	accord	VERB
faba-80	155	33	to	to	ADP
faba-80	155	34	soliman	soliman	NOUN
faba-80	155	35	and	and	CCONJ
faba-80	155	36	elsalam	elsalam	PROPN
faba-80	155	37	,	,	PUNCT
faba-80	155	38	2012	2012	NUM
faba-80	155	39	:	:	PUNCT
faba-80	155	40	manita	manita	PROPN
faba-80	155	41	et	et	PROPN
faba-80	155	42	al	al	PROPN
faba-80	155	43	.	.	PROPN
faba-80	155	44	,	,	PUNCT
faba-80	155	45	2010	2010	NUM
faba-80	155	46	,	,	PUNCT
faba-80	155	47	in	in	ADP
faba-80	155	48	fahmi	fahmi	PROPN
faba-80	155	49	.	.	PUNCT
faba-80	156	1	2011	2011	NUM
faba-80	156	2	,	,	PUNCT
faba-80	156	3	regarding	regard	VERB
faba-80	156	4	the	the	DET
faba-80	156	5	quality	quality	NOUN
faba-80	156	6	of	of	ADP
faba-80	156	7	the	the	DET
faba-80	156	8	audit	audit	NOUN
faba-80	156	9	process	process	NOUN
faba-80	156	10	which	which	PRON
faba-80	156	11	is	be	AUX
faba-80	156	12	an	an	DET
faba-80	156	13	empirical	empirical	ADJ
faba-80	156	14	study	study	NOUN
faba-80	156	15	with	with	ADP
faba-80	156	16	the	the	DET
faba-80	156	17	audit	audit	NOUN
faba-80	156	18	committee	committee	NOUN
faba-80	156	19	,	,	PUNCT
faba-80	156	20	it	it	PRON
faba-80	156	21	was	be	AUX
faba-80	156	22	found	find	VERB
faba-80	156	23	that	that	SCONJ
faba-80	156	24	there	there	PRON
faba-80	156	25	are	be	VERB
faba-80	156	26	4	4	NUM
faba-80	156	27	indicators	indicator	NOUN
faba-80	156	28	that	that	PRON
faba-80	156	29	influence	influence	VERB
faba-80	156	30	the	the	DET
faba-80	156	31	audit	audit	NOUN
faba-80	156	32	process	process	NOUN
faba-80	156	33	,	,	PUNCT
faba-80	156	34	namely	namely	ADV
faba-80	156	35	:	:	PUNCT
faba-80	156	36	communication	communication	NOUN
faba-80	156	37	and	and	CCONJ
faba-80	156	38	collaboration	collaboration	NOUN
faba-80	156	39	with	with	ADP
faba-80	156	40	the	the	DET
faba-80	156	41	audit	audit	NOUN
faba-80	156	42	committee	committee	NOUN
faba-80	156	43	,	,	PUNCT
faba-80	156	44	understanding	understanding	NOUN
faba-80	156	45	of	of	ADP
faba-80	156	46	the	the	DET
faba-80	156	47	company	company	NOUN
faba-80	156	48	's	's	PART
faba-80	156	49	business	business	NOUN
faba-80	156	50	scope	scope	NOUN
faba-80	156	51	,	,	PUNCT
faba-80	156	52	reliability	reliability	NOUN
faba-80	156	53	in	in	ADP
faba-80	156	54	identifying	identify	VERB
faba-80	156	55	risks	risk	NOUN
faba-80	156	56	,	,	PUNCT
faba-80	156	57	and	and	CCONJ
faba-80	156	58	relevance	relevance	NOUN
faba-80	156	59	to	to	ADP
faba-80	156	60	existing	exist	VERB
faba-80	156	61	risks	risk	NOUN
faba-80	156	62	.	.	PUNCT
faba-80	157	1	so	so	SCONJ
faba-80	157	2	that	that	SCONJ
faba-80	157	3	it	it	PRON
faba-80	157	4	can	can	AUX
faba-80	157	5	be	be	AUX
faba-80	157	6	explained	explain	VERB
faba-80	157	7	that	that	SCONJ
faba-80	157	8	companies	company	NOUN
faba-80	157	9	that	that	PRON
faba-80	157	10	have	have	VERB
faba-80	157	11	an	an	DET
faba-80	157	12	audit	audit	NOUN
faba-80	157	13	committee	committee	NOUN
faba-80	157	14	with	with	ADP
faba-80	157	15	good	good	ADJ
faba-80	157	16	financial	financial	ADJ
faba-80	157	17	reports	report	NOUN
faba-80	157	18	or	or	CCONJ
faba-80	157	19	experience	experience	NOUN
faba-80	157	20	in	in	ADP
faba-80	157	21	conducting	conduct	VERB
faba-80	157	22	a	a	DET
faba-80	157	23	good	good	ADJ
faba-80	157	24	audit	audit	NOUN
faba-80	157	25	process	process	NOUN
faba-80	157	26	generally	generally	ADV
faba-80	157	27	provide	provide	VERB
faba-80	157	28	the	the	DET
faba-80	157	29	effectiveness	effectiveness	NOUN
faba-80	157	30	of	of	ADP
faba-80	157	31	the	the	DET
faba-80	157	32	audit	audit	NOUN
faba-80	157	33	committee	committee	NOUN
faba-80	157	34	so	so	SCONJ
faba-80	157	35	as	as	SCONJ
faba-80	157	36	to	to	PART
faba-80	157	37	produce	produce	VERB
faba-80	157	38	adequate	adequate	ADJ
faba-80	157	39	audit	audit	NOUN
faba-80	157	40	quality	quality	NOUN
faba-80	157	41	compared	compare	VERB
faba-80	157	42	to	to	ADP
faba-80	157	43	an	an	DET
faba-80	157	44	audit	audit	NOUN
faba-80	157	45	committee	committee	NOUN
faba-80	157	46	that	that	PRON
faba-80	157	47	does	do	AUX
faba-80	157	48	not	not	PART
faba-80	157	49	have	have	VERB
faba-80	157	50	similar	similar	ADJ
faba-80	157	51	experience	experience	NOUN
faba-80	157	52	.	.	PUNCT
faba-80	158	1	based	base	VERB
faba-80	158	2	on	on	ADP
faba-80	158	3	the	the	DET
faba-80	158	4	description	description	NOUN
faba-80	158	5	above	above	ADV
faba-80	158	6	,	,	PUNCT
faba-80	158	7	the	the	DET
faba-80	158	8	hypothesis	hypothesis	NOUN
faba-80	158	9	that	that	PRON
faba-80	158	10	is	be	AUX
faba-80	158	11	formed	form	VERB
faba-80	158	12	is	be	AUX
faba-80	158	13	as	as	SCONJ
faba-80	158	14	follows	follow	VERB
faba-80	158	15	:	:	PUNCT
faba-80	158	16	h5	h5	PROPN
faba-80	158	17	:	:	PUNCT
faba-80	158	18	the	the	DET
faba-80	158	19	audit	audit	NOUN
faba-80	158	20	committee	committee	NOUN
faba-80	158	21	has	have	VERB
faba-80	158	22	a	a	DET
faba-80	158	23	positive	positive	ADJ
faba-80	158	24	influence	influence	NOUN
faba-80	158	25	on	on	ADP
faba-80	158	26	audit	audit	NOUN
faba-80	158	27	quality	quality	NOUN
faba-80	158	28	.	.	PUNCT
faba-80	159	1	institutional	institutional	ADJ
faba-80	159	2	investors	investor	NOUN
faba-80	159	3	have	have	VERB
faba-80	159	4	the	the	DET
faba-80	159	5	ability	ability	NOUN
faba-80	159	6	to	to	PART
faba-80	159	7	provide	provide	VERB
faba-80	159	8	effective	effective	ADJ
faba-80	159	9	supervision	supervision	NOUN
faba-80	159	10	so	so	SCONJ
faba-80	159	11	as	as	SCONJ
faba-80	159	12	to	to	PART
faba-80	159	13	reduce	reduce	VERB
faba-80	159	14	the	the	DET
faba-80	159	15	opportunistic	opportunistic	ADJ
faba-80	159	16	attitude	attitude	NOUN
faba-80	159	17	of	of	ADP
faba-80	159	18	management	management	NOUN
faba-80	159	19	to	to	PART
faba-80	159	20	carry	carry	VERB
faba-80	159	21	out	out	ADP
faba-80	159	22	earnings	earning	NOUN
faba-80	159	23	management	management	NOUN
faba-80	159	24	(	(	PUNCT
faba-80	159	25	putri	putri	ADJ
faba-80	159	26	and	and	CCONJ
faba-80	159	27	sofyan	sofyan	PROPN
faba-80	159	28	,	,	PUNCT
faba-80	159	29	2013	2013	NUM
faba-80	159	30	:	:	PUNCT
faba-80	159	31	3	3	NUM
faba-80	159	32	)	)	PUNCT
faba-80	159	33	,	,	PUNCT
faba-80	159	34	the	the	DET
faba-80	159	35	manager	manager	NOUN
faba-80	159	36	's	's	PART
faba-80	159	37	motivation	motivation	NOUN
faba-80	159	38	to	to	PART
faba-80	159	39	do	do	AUX
faba-80	159	40	earnings	earning	NOUN
faba-80	159	41	management	management	NOUN
faba-80	159	42	will	will	AUX
faba-80	159	43	also	also	ADV
faba-80	159	44	decrease	decrease	VERB
faba-80	159	45	if	if	SCONJ
faba-80	159	46	the	the	DET
faba-80	159	47	auditor	auditor	NOUN
faba-80	159	48	who	who	PRON
faba-80	159	49	will	will	AUX
faba-80	159	50	audit	audit	VERB
faba-80	159	51	the	the	DET
faba-80	159	52	company	company	NOUN
faba-80	159	53	's	's	PART
faba-80	159	54	financial	financial	ADJ
faba-80	159	55	reporting	reporting	NOUN
faba-80	159	56	is	be	AUX
faba-80	159	57	a	a	DET
faba-80	159	58	specialized	specialized	ADJ
faba-80	159	59	auditor	auditor	NOUN
faba-80	159	60	.	.	PUNCT
faba-80	160	1	amijaya	amijaya	NOUN
faba-80	160	2	and	and	CCONJ
faba-80	160	3	prastiwi	prastiwi	NOUN
faba-80	160	4	(	(	PUNCT
faba-80	160	5	2013	2013	NUM
faba-80	160	6	)	)	PUNCT
faba-80	160	7	found	find	VERB
faba-80	160	8	that	that	SCONJ
faba-80	160	9	industry	industry	NOUN
faba-80	160	10	specialist	specialist	NOUN
faba-80	160	11	auditors	auditor	NOUN
faba-80	160	12	as	as	SCONJ
faba-80	160	13	financial	financial	ADJ
faba-80	160	14	report	report	NOUN
faba-80	160	15	supervisors	supervisor	NOUN
faba-80	160	16	can	can	AUX
faba-80	160	17	hinder	hinder	VERB
faba-80	160	18	earnings	earning	NOUN
faba-80	160	19	management	management	NOUN
faba-80	160	20	.	.	PUNCT
faba-80	161	1	based	base	VERB
faba-80	161	2	on	on	ADP
faba-80	161	3	the	the	DET
faba-80	161	4	description	description	NOUN
faba-80	161	5	above	above	ADV
faba-80	161	6	,	,	PUNCT
faba-80	161	7	the	the	DET
faba-80	161	8	hypothesis	hypothesis	NOUN
faba-80	161	9	is	be	AUX
faba-80	161	10	as	as	SCONJ
faba-80	161	11	follows	follow	VERB
faba-80	161	12	:	:	PUNCT
faba-80	161	13	h6	h6	NOUN
faba-80	161	14	:	:	PUNCT
faba-80	161	15	earnings	earning	NOUN
faba-80	161	16	management	management	NOUN
faba-80	161	17	strengthens	strengthen	VERB
faba-80	161	18	the	the	DET
faba-80	161	19	relationship	relationship	NOUN
faba-80	161	20	between	between	ADP
faba-80	161	21	institutional	institutional	ADJ
faba-80	161	22	ownership	ownership	NOUN
faba-80	161	23	and	and	CCONJ
faba-80	161	24	audit	audit	NOUN
faba-80	161	25	quality	quality	NOUN
faba-80	161	26	.	.	PUNCT
faba-80	162	1	hidayati	hidayati	PROPN
faba-80	162	2	and	and	CCONJ
faba-80	162	3	ratnasari	ratnasari	PROPN
faba-80	162	4	,	,	PUNCT
faba-80	162	5	2012	2012	NUM
faba-80	162	6	,	,	PUNCT
faba-80	162	7	ownership	ownership	NOUN
faba-80	162	8	of	of	ADP
faba-80	162	9	shares	share	NOUN
faba-80	162	10	owned	own	VERB
faba-80	162	11	by	by	ADP
faba-80	162	12	management	management	NOUN
faba-80	162	13	is	be	AUX
faba-80	162	14	believed	believe	VERB
faba-80	162	15	to	to	PART
faba-80	162	16	be	be	AUX
faba-80	162	17	effective	effective	ADJ
faba-80	162	18	in	in	ADP
faba-80	162	19	making	make	VERB
faba-80	162	20	managers	manager	NOUN
faba-80	162	21	display	display	VERB
faba-80	162	22	financial	financial	ADJ
faba-80	162	23	conditions	condition	NOUN
faba-80	162	24	in	in	ADP
faba-80	162	25	accordance	accordance	NOUN
faba-80	162	26	with	with	ADP
faba-80	162	27	reality	reality	NOUN
faba-80	162	28	(	(	PUNCT
faba-80	162	29	natalia	natalia	PROPN
faba-80	162	30	,	,	PUNCT
faba-80	162	31	2013	2013	NUM
faba-80	162	32	)	)	PUNCT
faba-80	162	33	.	.	PUNCT
faba-80	163	1	indriani	indriani	PROPN
faba-80	163	2	(	(	PUNCT
faba-80	163	3	2010	2010	NUM
faba-80	163	4	)	)	PUNCT
faba-80	163	5	in	in	ADP
faba-80	163	6	their	their	PRON
faba-80	163	7	research	research	NOUN
faba-80	163	8	shows	show	VERB
faba-80	163	9	that	that	SCONJ
faba-80	163	10	managerial	managerial	ADJ
faba-80	163	11	ownership	ownership	NOUN
faba-80	163	12	has	have	VERB
faba-80	163	13	a	a	DET
faba-80	163	14	negative	negative	ADJ
faba-80	163	15	effect	effect	NOUN
faba-80	163	16	on	on	ADP
faba-80	163	17	earnings	earning	NOUN
faba-80	163	18	management	management	NOUN
faba-80	163	19	.	.	PUNCT
faba-80	164	1	anggi	anggi	PROPN
faba-80	164	2	and	and	CCONJ
faba-80	164	3	nazar	nazar	PROPN
faba-80	164	4	(	(	PUNCT
faba-80	164	5	2015	2015	NUM
faba-80	164	6	)	)	PUNCT
faba-80	164	7	in	in	ADP
faba-80	164	8	their	their	PRON
faba-80	164	9	research	research	NOUN
faba-80	164	10	show	show	VERB
faba-80	164	11	that	that	SCONJ
faba-80	164	12	managerial	managerial	ADJ
faba-80	164	13	ownership	ownership	NOUN
faba-80	164	14	has	have	VERB
faba-80	164	15	a	a	DET
faba-80	164	16	negative	negative	ADJ
faba-80	164	17	effect	effect	NOUN
faba-80	164	18	on	on	ADP
faba-80	164	19	earnings	earning	NOUN
faba-80	164	20	management	management	NOUN
faba-80	164	21	.	.	PUNCT
faba-80	165	1	it	it	PRON
faba-80	165	2	is	be	AUX
faba-80	165	3	believed	believe	VERB
faba-80	165	4	that	that	SCONJ
faba-80	165	5	the	the	DET
faba-80	165	6	participation	participation	NOUN
faba-80	165	7	of	of	ADP
faba-80	165	8	qualified	qualified	ADJ
faba-80	165	9	auditors	auditor	NOUN
faba-80	165	10	who	who	PRON
faba-80	165	11	audit	audit	VERB
faba-80	165	12	the	the	DET
faba-80	165	13	company	company	NOUN
faba-80	165	14	's	's	PART
faba-80	165	15	financial	financial	ADJ
faba-80	165	16	reports	report	NOUN
faba-80	165	17	can	can	AUX
faba-80	165	18	minimize	minimize	VERB
faba-80	165	19	earnings	earning	NOUN
faba-80	165	20	management	management	NOUN
faba-80	165	21	practices	practice	NOUN
faba-80	165	22	.	.	PUNCT
faba-80	166	1	setiawan	setiawan	PROPN
faba-80	166	2	and	and	CCONJ
faba-80	166	3	fitiriany	fitiriany	ADJ
faba-80	166	4	(	(	PUNCT
faba-80	166	5	2011	2011	NUM
faba-80	166	6	)	)	PUNCT
faba-80	166	7	found	find	VERB
faba-80	166	8	that	that	SCONJ
faba-80	166	9	auditor	auditor	NOUN
faba-80	166	10	specialization	specialization	NOUN
faba-80	166	11	has	have	VERB
faba-80	166	12	a	a	DET
faba-80	166	13	negative	negative	ADJ
faba-80	166	14	effect	effect	NOUN
faba-80	166	15	on	on	ADP
faba-80	166	16	the	the	DET
faba-80	166	17	number	number	NOUN
faba-80	166	18	of	of	ADP
faba-80	166	19	discretionary	discretionary	ADJ
faba-80	166	20	accruals	accrual	NOUN
faba-80	166	21	(	(	PUNCT
faba-80	166	22	earnings	earning	NOUN
faba-80	166	23	management	management	NOUN
faba-80	166	24	)	)	PUNCT
faba-80	166	25	.	.	PUNCT
faba-80	167	1	based	base	VERB
faba-80	167	2	on	on	ADP
faba-80	167	3	the	the	DET
faba-80	167	4	description	description	NOUN
faba-80	167	5	above	above	ADV
faba-80	167	6	,	,	PUNCT
faba-80	167	7	the	the	DET
faba-80	167	8	hypothesis	hypothesis	NOUN
faba-80	167	9	that	that	PRON
faba-80	167	10	is	be	AUX
faba-80	167	11	formed	form	VERB
faba-80	167	12	is	be	AUX
faba-80	167	13	as	as	SCONJ
faba-80	167	14	follows	follow	VERB
faba-80	167	15	:	:	PUNCT
faba-80	167	16	h7	h7	NOUN
faba-80	167	17	:	:	PUNCT
faba-80	167	18	earnings	earning	NOUN
faba-80	167	19	management	management	NOUN
faba-80	167	20	strengthens	strengthen	VERB
faba-80	167	21	the	the	DET
faba-80	167	22	relationship	relationship	NOUN
faba-80	167	23	between	between	ADP
faba-80	167	24	managerial	managerial	ADJ
faba-80	167	25	ownership	ownership	NOUN
faba-80	167	26	and	and	CCONJ
faba-80	167	27	audit	audit	NOUN
faba-80	167	28	quality	quality	NOUN
faba-80	167	29	.	.	PUNCT
faba-80	168	1	national	national	PROPN
faba-80	168	2	committee	committee	PROPN
faba-80	168	3	for	for	ADP
faba-80	168	4	governance	governance	NOUN
faba-80	168	5	policy	policy	NOUN
faba-80	168	6	,	,	PUNCT
faba-80	168	7	2006	2006	NUM
faba-80	168	8	:	:	PUNCT
faba-80	168	9	13	13	NUM
faba-80	168	10	,	,	PUNCT
faba-80	168	11	the	the	DET
faba-80	168	12	board	board	NOUN
faba-80	168	13	of	of	ADP
faba-80	168	14	commissioners	commissioner	NOUN
faba-80	168	15	has	have	VERB
faba-80	168	16	the	the	DET
faba-80	168	17	responsibility	responsibility	NOUN
faba-80	168	18	to	to	PART
faba-80	168	19	oversee	oversee	VERB
faba-80	168	20	the	the	DET
faba-80	168	21	quality	quality	NOUN
faba-80	168	22	of	of	ADP
faba-80	168	23	the	the	DET
faba-80	168	24	information	information	NOUN
faba-80	168	25	contained	contain	VERB
faba-80	168	26	in	in	ADP
faba-80	168	27	the	the	DET
faba-80	168	28	financial	financial	ADJ
faba-80	168	29	statements	statement	NOUN
faba-80	168	30	(	(	PUNCT
faba-80	168	31	agustia	agustia	NOUN
faba-80	168	32	2013	2013	NUM
faba-80	168	33	:	:	PUNCT
faba-80	168	34	29	29	NUM
faba-80	168	35	)	)	PUNCT
faba-80	168	36	.	.	PUNCT
faba-80	169	1	the	the	PRON
faba-80	169	2	more	more	ADV
faba-80	169	3	the	the	DET
faba-80	169	4	number	number	NOUN
faba-80	169	5	of	of	ADP
faba-80	169	6	independent	independent	ADJ
faba-80	169	7	commissioners	commissioner	NOUN
faba-80	169	8	boards	board	NOUN
faba-80	169	9	,	,	PUNCT
faba-80	169	10	the	the	PRON
faba-80	169	11	better	well	ADJ
faba-80	169	12	the	the	DET
faba-80	169	13	quality	quality	NOUN
faba-80	169	14	of	of	ADP
faba-80	169	15	the	the	DET
faba-80	169	16	financial	financial	ADJ
faba-80	169	17	statements	statement	NOUN
faba-80	169	18	,	,	PUNCT
faba-80	169	19	which	which	PRON
faba-80	169	20	means	mean	VERB
faba-80	169	21	the	the	DET
faba-80	169	22	less	less	ADV
faba-80	169	23	likely	likely	ADJ
faba-80	169	24	there	there	PRON
faba-80	169	25	is	be	VERB
faba-80	169	26	earnings	earning	NOUN
faba-80	169	27	management	management	NOUN
faba-80	169	28	(	(	PUNCT
faba-80	169	29	susanto	susanto	NOUN
faba-80	169	30	,	,	PUNCT
faba-80	169	31	2013	2013	NUM
faba-80	169	32	:	:	PUNCT
faba-80	169	33	160	160	NUM
faba-80	169	34	)	)	PUNCT
faba-80	169	35	.	.	PUNCT
faba-80	170	1	high	high	ADJ
faba-80	170	2	quality	quality	NOUN
faba-80	170	3	auditors	auditor	NOUN
faba-80	170	4	are	be	AUX
faba-80	170	5	more	more	ADV
faba-80	170	6	trusted	trust	VERB
faba-80	170	7	than	than	ADP
faba-80	170	8	unqualified	unqualified	ADJ
faba-80	170	9	auditors	auditor	NOUN
faba-80	170	10	due	due	ADJ
faba-80	170	11	to	to	ADP
faba-80	170	12	the	the	DET
faba-80	170	13	assumption	assumption	NOUN
faba-80	170	14	that	that	SCONJ
faba-80	170	15	qualified	qualified	ADJ
faba-80	170	16	auditors	auditor	NOUN
faba-80	170	17	will	will	AUX
faba-80	170	18	maintain	maintain	VERB
faba-80	170	19	their	their	PRON
faba-80	170	20	creditability	creditability	NOUN
faba-80	170	21	so	so	SCONJ
faba-80	170	22	that	that	SCONJ
faba-80	170	23	they	they	PRON
faba-80	170	24	are	be	AUX
faba-80	170	25	more	more	ADV
faba-80	170	26	effective	effective	ADJ
faba-80	170	27	in	in	ADP
faba-80	170	28	carrying	carry	VERB
faba-80	170	29	out	out	ADP
faba-80	170	30	the	the	DET
faba-80	170	31	audit	audit	NOUN
faba-80	170	32	process	process	NOUN
faba-80	170	33	(	(	PUNCT
faba-80	170	34	naftalia	naftalia	NOUN
faba-80	170	35	and	and	CCONJ
faba-80	170	36	marsono	marsono	NOUN
faba-80	170	37	,	,	PUNCT
faba-80	170	38	2013	2013	NUM
faba-80	170	39	)	)	PUNCT
faba-80	170	40	.	.	PUNCT
faba-80	171	1	based	base	VERB
faba-80	171	2	on	on	ADP
faba-80	171	3	the	the	DET
faba-80	171	4	description	description	NOUN
faba-80	171	5	above	above	ADV
faba-80	171	6	,	,	PUNCT
faba-80	171	7	the	the	DET
faba-80	171	8	hypothesis	hypothesis	NOUN
faba-80	171	9	is	be	AUX
faba-80	171	10	as	as	SCONJ
faba-80	171	11	follows	follow	VERB
faba-80	171	12	:	:	PUNCT
faba-80	171	13	h8	h8	NOUN
faba-80	171	14	:	:	PUNCT
faba-80	171	15	earnings	earning	NOUN
faba-80	171	16	management	management	NOUN
faba-80	171	17	strengthens	strengthen	VERB
faba-80	171	18	the	the	DET
faba-80	171	19	relationship	relationship	NOUN
faba-80	171	20	between	between	ADP
faba-80	171	21	the	the	DET
faba-80	171	22	independent	independent	PROPN
faba-80	171	23	board	board	NOUN
faba-80	171	24	of	of	ADP
faba-80	171	25	commissioners	commissioner	NOUN
faba-80	171	26	and	and	CCONJ
faba-80	171	27	audit	audit	NOUN
faba-80	171	28	quality	quality	NOUN
faba-80	171	29	.	.	PUNCT
faba-80	172	1	boediono	boediono	PROPN
faba-80	172	2	(	(	PUNCT
faba-80	172	3	2005	2005	NUM
faba-80	172	4	)	)	PUNCT
faba-80	172	5	explains	explain	VERB
faba-80	172	6	that	that	SCONJ
faba-80	172	7	based	base	VERB
faba-80	172	8	on	on	ADP
faba-80	172	9	agency	agency	NOUN
faba-80	172	10	theory	theory	NOUN
faba-80	172	11	,	,	PUNCT
faba-80	172	12	the	the	DET
faba-80	172	13	board	board	NOUN
faba-80	172	14	of	of	ADP
faba-80	172	15	commissioners	commissioner	NOUN
faba-80	172	16	is	be	AUX
faba-80	172	17	considered	consider	VERB
faba-80	172	18	dimiter	dimiter	NOUN
faba-80	172	19	nenkov	nenkov	NOUN
faba-80	172	20	/	/	SYM
faba-80	172	21	finance	finance	NOUN
faba-80	172	22	,	,	PUNCT
faba-80	172	23	accounting	accounting	NOUN
faba-80	172	24	and	and	CCONJ
faba-80	172	25	business	business	NOUN
faba-80	172	26	analysis	analysis	NOUN
faba-80	172	27	3	3	NUM
faba-80	172	28	(	(	PUNCT
faba-80	172	29	1	1	NUM
faba-80	172	30	)	)	PUNCT
faba-80	172	31	2021	2021	NUM
faba-80	172	32	87	87	NUM
faba-80	172	33	the	the	DET
faba-80	172	34	highest	high	ADJ
faba-80	172	35	internal	internal	ADJ
faba-80	172	36	control	control	NOUN
faba-80	172	37	mechanism	mechanism	NOUN
faba-80	172	38	,	,	PUNCT
faba-80	172	39	which	which	PRON
faba-80	172	40	is	be	AUX
faba-80	172	41	responsible	responsible	ADJ
faba-80	172	42	for	for	ADP
faba-80	172	43	monitoring	monitor	VERB
faba-80	172	44	the	the	DET
faba-80	172	45	actions	action	NOUN
faba-80	172	46	of	of	ADP
faba-80	172	47	top	top	ADJ
faba-80	172	48	management	management	NOUN
faba-80	172	49	.	.	PUNCT
faba-80	173	1	supervision	supervision	NOUN
faba-80	173	2	is	be	AUX
faba-80	173	3	carried	carry	VERB
faba-80	173	4	out	out	ADP
faba-80	173	5	so	so	SCONJ
faba-80	173	6	that	that	SCONJ
faba-80	173	7	the	the	DET
faba-80	173	8	tendency	tendency	NOUN
faba-80	173	9	of	of	ADP
faba-80	173	10	managers	manager	NOUN
faba-80	173	11	to	to	PART
faba-80	173	12	perform	perform	VERB
faba-80	173	13	earnings	earning	NOUN
faba-80	173	14	management	management	NOUN
faba-80	173	15	is	be	AUX
faba-80	173	16	reduced	reduce	VERB
faba-80	173	17	so	so	SCONJ
faba-80	173	18	that	that	SCONJ
faba-80	173	19	investors	investor	NOUN
faba-80	173	20	will	will	AUX
faba-80	173	21	continue	continue	VERB
faba-80	173	22	to	to	PART
faba-80	173	23	give	give	VERB
faba-80	173	24	confidence	confidence	NOUN
faba-80	173	25	to	to	PART
faba-80	173	26	invest	invest	VERB
faba-80	173	27	in	in	ADP
faba-80	173	28	the	the	DET
faba-80	173	29	company	company	NOUN
faba-80	173	30	.	.	PUNCT
faba-80	174	1	midiastuty	midiastuty	PROPN
faba-80	174	2	and	and	CCONJ
faba-80	174	3	machfoedz	machfoedz	PROPN
faba-80	174	4	(	(	PUNCT
faba-80	174	5	2003	2003	NUM
faba-80	174	6	)	)	PUNCT
faba-80	174	7	,	,	PUNCT
faba-80	174	8	nasution	nasution	NOUN
faba-80	174	9	and	and	CCONJ
faba-80	174	10	setiawan	setiawan	X
faba-80	174	11	(	(	PUNCT
faba-80	174	12	2007	2007	NUM
faba-80	174	13	)	)	PUNCT
faba-80	174	14	,	,	PUNCT
faba-80	174	15	kusumawati	kusumawati	PROPN
faba-80	174	16	et	et	PROPN
faba-80	174	17	al	al	PROPN
faba-80	174	18	.	.	PROPN
faba-80	175	1	(	(	PUNCT
faba-80	175	2	2013	2013	NUM
faba-80	175	3	)	)	PUNCT
faba-80	175	4	provide	provide	VERB
faba-80	175	5	empirical	empirical	ADJ
faba-80	175	6	evidence	evidence	NOUN
faba-80	175	7	that	that	SCONJ
faba-80	175	8	the	the	DET
faba-80	175	9	size	size	NOUN
faba-80	175	10	of	of	ADP
faba-80	175	11	the	the	DET
faba-80	175	12	board	board	NOUN
faba-80	175	13	of	of	ADP
faba-80	175	14	commissioners	commissioner	NOUN
faba-80	175	15	has	have	AUX
faba-80	175	16	an	an	DET
faba-80	175	17	effect	effect	NOUN
faba-80	175	18	on	on	ADP
faba-80	175	19	earnings	earning	NOUN
faba-80	175	20	management	management	NOUN
faba-80	175	21	practices	practice	NOUN
faba-80	175	22	carried	carry	VERB
faba-80	175	23	out	out	ADP
faba-80	175	24	by	by	ADP
faba-80	175	25	management	management	NOUN
faba-80	175	26	.	.	PUNCT
faba-80	176	1	based	base	VERB
faba-80	176	2	on	on	ADP
faba-80	176	3	the	the	DET
faba-80	176	4	description	description	NOUN
faba-80	176	5	above	above	ADV
faba-80	176	6	,	,	PUNCT
faba-80	176	7	the	the	DET
faba-80	176	8	hypothesis	hypothesis	NOUN
faba-80	176	9	is	be	AUX
faba-80	176	10	as	as	SCONJ
faba-80	176	11	follows	follow	VERB
faba-80	176	12	:	:	PUNCT
faba-80	176	13	h9	h9	NOUN
faba-80	176	14	:	:	PUNCT
faba-80	176	15	earning	earn	VERB
faba-80	176	16	management	management	NOUN
faba-80	176	17	strengthens	strengthen	VERB
faba-80	176	18	the	the	DET
faba-80	176	19	relationship	relationship	NOUN
faba-80	176	20	between	between	ADP
faba-80	176	21	board	board	NOUN
faba-80	176	22	size	size	NOUN
faba-80	176	23	and	and	CCONJ
faba-80	176	24	audit	audit	NOUN
faba-80	176	25	quality	quality	NOUN
faba-80	176	26	.	.	PUNCT
faba-80	177	1	wedari	wedari	NOUN
faba-80	177	2	,	,	PUNCT
faba-80	177	3	2004	2004	NUM
faba-80	177	4	,	,	PUNCT
faba-80	177	5	examining	examine	VERB
faba-80	177	6	the	the	DET
faba-80	177	7	effect	effect	NOUN
faba-80	177	8	of	of	ADP
faba-80	177	9	the	the	DET
faba-80	177	10	audit	audit	NOUN
faba-80	177	11	committee	committee	NOUN
faba-80	177	12	on	on	ADP
faba-80	177	13	earnings	earning	NOUN
faba-80	177	14	management	management	NOUN
faba-80	177	15	,	,	PUNCT
faba-80	177	16	it	it	PRON
faba-80	177	17	was	be	AUX
faba-80	177	18	found	find	VERB
faba-80	177	19	that	that	SCONJ
faba-80	177	20	the	the	DET
faba-80	177	21	audit	audit	NOUN
faba-80	177	22	committee	committee	NOUN
faba-80	177	23	had	have	VERB
faba-80	177	24	a	a	DET
faba-80	177	25	positive	positive	ADJ
faba-80	177	26	effect	effect	NOUN
faba-80	177	27	on	on	ADP
faba-80	177	28	earnings	earning	NOUN
faba-80	177	29	management	management	NOUN
faba-80	177	30	,	,	PUNCT
faba-80	177	31	which	which	PRON
faba-80	177	32	means	mean	VERB
faba-80	177	33	that	that	SCONJ
faba-80	177	34	the	the	DET
faba-80	177	35	audit	audit	NOUN
faba-80	177	36	committee	committee	NOUN
faba-80	177	37	had	have	AUX
faba-80	177	38	not	not	PART
faba-80	177	39	succeeded	succeed	VERB
faba-80	177	40	in	in	ADP
faba-80	177	41	reducing	reduce	VERB
faba-80	177	42	earnings	earning	NOUN
faba-80	177	43	management	management	NOUN
faba-80	177	44	.	.	PUNCT
faba-80	178	1	several	several	ADJ
faba-80	178	2	previous	previous	ADJ
faba-80	178	3	empirical	empirical	ADJ
faba-80	178	4	studies	study	NOUN
faba-80	178	5	(	(	PUNCT
faba-80	178	6	palmrose	palmrose	ADJ
faba-80	178	7	,	,	PUNCT
faba-80	178	8	1988	1988	NUM
faba-80	178	9	;	;	PUNCT
faba-80	178	10	teoh	teoh	PROPN
faba-80	178	11	and	and	CCONJ
faba-80	178	12	wong	wong	PROPN
faba-80	178	13	,	,	PUNCT
faba-80	178	14	1993	1993	NUM
faba-80	178	15	;	;	PUNCT
faba-80	178	16	bauwhede	bauwhede	NOUN
faba-80	178	17	et	et	NOUN
faba-80	178	18	ai	ai	VERB
faba-80	178	19	.	.	PROPN
faba-80	178	20	,	,	PUNCT
faba-80	178	21	2000	2000	NUM
faba-80	178	22	)	)	PUNCT
faba-80	178	23	have	have	AUX
faba-80	178	24	concluded	conclude	VERB
faba-80	178	25	that	that	SCONJ
faba-80	178	26	auditors	auditor	NOUN
faba-80	178	27	with	with	ADP
faba-80	178	28	high	high	ADJ
faba-80	178	29	reputations	reputation	NOUN
faba-80	178	30	are	be	AUX
faba-80	178	31	able	able	ADJ
faba-80	178	32	to	to	PART
faba-80	178	33	limit	limit	VERB
faba-80	178	34	earnings	earning	NOUN
faba-80	178	35	management	management	NOUN
faba-80	178	36	behavior	behavior	NOUN
faba-80	178	37	by	by	ADP
faba-80	178	38	managers	manager	NOUN
faba-80	178	39	.	.	PUNCT
faba-80	179	1	based	base	VERB
faba-80	179	2	on	on	ADP
faba-80	179	3	the	the	DET
faba-80	179	4	description	description	NOUN
faba-80	179	5	above	above	ADV
faba-80	179	6	,	,	PUNCT
faba-80	179	7	the	the	DET
faba-80	179	8	hypothesis	hypothesis	NOUN
faba-80	179	9	that	that	PRON
faba-80	179	10	is	be	AUX
faba-80	179	11	formed	form	VERB
faba-80	179	12	is	be	AUX
faba-80	179	13	as	as	SCONJ
faba-80	179	14	follows	follow	VERB
faba-80	179	15	:	:	PUNCT
faba-80	179	16	h10	h10	NOUN
faba-80	179	17	:	:	PUNCT
faba-80	179	18	earning	earn	VERB
faba-80	179	19	management	management	NOUN
faba-80	179	20	strengthens	strengthen	VERB
faba-80	179	21	the	the	DET
faba-80	179	22	relationship	relationship	NOUN
faba-80	179	23	between	between	ADP
faba-80	179	24	the	the	DET
faba-80	179	25	audit	audit	NOUN
faba-80	179	26	committee	committee	NOUN
faba-80	179	27	and	and	CCONJ
faba-80	179	28	audit	audit	NOUN
faba-80	179	29	quality	quality	NOUN
faba-80	179	30	.	.	PUNCT
faba-80	180	1	research	research	NOUN
faba-80	180	2	design	design	NOUN
faba-80	180	3	sample	sample	NOUN
faba-80	180	4	collection	collection	NOUN
faba-80	180	5	the	the	DET
faba-80	180	6	population	population	NOUN
faba-80	180	7	in	in	ADP
faba-80	180	8	this	this	DET
faba-80	180	9	study	study	NOUN
faba-80	180	10	are	be	AUX
faba-80	180	11	manufacturing	manufacture	VERB
faba-80	180	12	companies	company	NOUN
faba-80	180	13	listed	list	VERB
faba-80	180	14	on	on	ADP
faba-80	180	15	the	the	DET
faba-80	180	16	indonesia	indonesia	PROPN
faba-80	180	17	stock	stock	PROPN
faba-80	180	18	exchange	exchange	PROPN
faba-80	180	19	(	(	PUNCT
faba-80	180	20	ise	ise	PROPN
faba-80	180	21	)	)	PUNCT
faba-80	180	22	for	for	ADP
faba-80	180	23	the	the	DET
faba-80	180	24	period	period	NOUN
faba-80	180	25	2015	2015	NUM
faba-80	180	26	2019	2019	NUM
faba-80	180	27	.	.	PUNCT
faba-80	181	1	sampling	sample	VERB
faba-80	181	2	in	in	ADP
faba-80	181	3	this	this	DET
faba-80	181	4	study	study	NOUN
faba-80	181	5	was	be	AUX
faba-80	181	6	taken	take	VERB
faba-80	181	7	based	base	VERB
faba-80	181	8	on	on	ADP
faba-80	181	9	certain	certain	ADJ
faba-80	181	10	criteria	criterion	NOUN
faba-80	181	11	that	that	PRON
faba-80	181	12	are	be	AUX
faba-80	181	13	thought	think	VERB
faba-80	181	14	to	to	PART
faba-80	181	15	represent	represent	VERB
faba-80	181	16	the	the	DET
faba-80	181	17	population	population	NOUN
faba-80	181	18	in	in	ADP
faba-80	181	19	the	the	DET
faba-80	181	20	study	study	NOUN
faba-80	181	21	.	.	PUNCT
faba-80	182	1	the	the	DET
faba-80	182	2	sampling	sample	VERB
faba-80	182	3	technique	technique	NOUN
faba-80	182	4	used	use	VERB
faba-80	182	5	in	in	ADP
faba-80	182	6	this	this	DET
faba-80	182	7	study	study	NOUN
faba-80	182	8	was	be	AUX
faba-80	182	9	purposive	purposive	ADJ
faba-80	182	10	sampling	sampling	NOUN
faba-80	182	11	technique	technique	NOUN
faba-80	182	12	.	.	PUNCT
faba-80	183	1	this	this	DET
faba-80	183	2	study	study	NOUN
faba-80	183	3	is	be	AUX
faba-80	183	4	a	a	DET
faba-80	183	5	company	company	NOUN
faba-80	183	6	that	that	PRON
faba-80	183	7	has	have	VERB
faba-80	183	8	the	the	DET
faba-80	183	9	following	follow	VERB
faba-80	183	10	criteria	criterion	NOUN
faba-80	183	11	:	:	PUNCT
faba-80	183	12	1	1	X
faba-80	183	13	.	.	X
faba-80	183	14	manufacturing	manufacturing	NOUN
faba-80	183	15	companies	company	NOUN
faba-80	183	16	listed	list	VERB
faba-80	183	17	on	on	ADP
faba-80	183	18	the	the	DET
faba-80	183	19	indonesia	indonesia	PROPN
faba-80	183	20	stock	stock	PROPN
faba-80	183	21	exchange	exchange	PROPN
faba-80	183	22	2	2	NUM
faba-80	183	23	.	.	PUNCT
faba-80	183	24	companies	company	NOUN
faba-80	183	25	publish	publish	VERB
faba-80	183	26	audited	audit	VERB
faba-80	183	27	financial	financial	ADJ
faba-80	183	28	reports	report	NOUN
faba-80	183	29	3	3	NUM
faba-80	183	30	.	.	X
faba-80	183	31	companies	company	NOUN
faba-80	183	32	use	use	VERB
faba-80	183	33	rupiah	rupiah	NOUN
faba-80	183	34	currency	currency	NOUN
faba-80	183	35	in	in	ADP
faba-80	183	36	their	their	PRON
faba-80	183	37	financial	financial	ADJ
faba-80	183	38	statements	statement	NOUN
faba-80	183	39	4	4	NUM
faba-80	183	40	.	.	PUNCT
faba-80	184	1	the	the	DET
faba-80	184	2	company	company	NOUN
faba-80	184	3	has	have	VERB
faba-80	184	4	complete	complete	ADJ
faba-80	184	5	data	datum	NOUN
faba-80	184	6	related	relate	VERB
faba-80	184	7	to	to	ADP
faba-80	184	8	measurement	measurement	VERB
faba-80	184	9	variable	variable	ADJ
faba-80	184	10	good	good	ADJ
faba-80	184	11	corporate	corporate	ADJ
faba-80	184	12	governance	governance	NOUN
faba-80	184	13	,	,	PUNCT
faba-80	184	14	earning	earn	VERB
faba-80	184	15	management	management	NOUN
faba-80	184	16	and	and	CCONJ
faba-80	184	17	qualification	qualification	NOUN
faba-80	184	18	audit	audit	NOUN
faba-80	184	19	.	.	PUNCT
faba-80	185	1	the	the	DET
faba-80	185	2	type	type	NOUN
faba-80	185	3	of	of	ADP
faba-80	185	4	data	datum	NOUN
faba-80	185	5	used	use	VERB
faba-80	185	6	in	in	ADP
faba-80	185	7	this	this	DET
faba-80	185	8	study	study	NOUN
faba-80	185	9	is	be	AUX
faba-80	185	10	secondary	secondary	ADJ
faba-80	185	11	data	datum	NOUN
faba-80	185	12	,	,	PUNCT
faba-80	185	13	those	those	PRON
faba-80	185	14	are	be	AUX
faba-80	185	15	manufacturing	manufacture	VERB
faba-80	185	16	companies	company	NOUN
faba-80	185	17	that	that	PRON
faba-80	185	18	publish	publish	VERB
faba-80	185	19	financial	financial	ADJ
faba-80	185	20	reports	report	NOUN
faba-80	185	21	in	in	ADP
faba-80	185	22	the	the	DET
faba-80	185	23	2015	2015	NUM
faba-80	185	24	-	-	SYM
faba-80	185	25	2019	2019	NUM
faba-80	185	26	period	period	NOUN
faba-80	185	27	.	.	PUNCT
faba-80	186	1	collecting	collect	VERB
faba-80	186	2	data	datum	NOUN
faba-80	186	3	in	in	ADP
faba-80	186	4	this	this	DET
faba-80	186	5	study	study	NOUN
faba-80	186	6	using	use	VERB
faba-80	186	7	the	the	DET
faba-80	186	8	documentary	documentary	NOUN
faba-80	186	9	method	method	NOUN
faba-80	186	10	,	,	PUNCT
faba-80	186	11	by	by	ADP
faba-80	186	12	collecting	collect	VERB
faba-80	186	13	data	datum	NOUN
faba-80	186	14	in	in	ADP
faba-80	186	15	the	the	DET
faba-80	186	16	form	form	NOUN
faba-80	186	17	of	of	ADP
faba-80	186	18	financial	financial	ADJ
faba-80	186	19	report	report	NOUN
faba-80	186	20	documents	document	NOUN
faba-80	186	21	published	publish	VERB
faba-80	186	22	in	in	ADP
faba-80	186	23	www.idx.co.id	www.idx.co.id	PROPN
faba-80	186	24	measurement	measurement	NOUN
faba-80	186	25	of	of	ADP
faba-80	186	26	variables	variable	NOUN
faba-80	186	27	the	the	DET
faba-80	186	28	independent	independent	ADJ
faba-80	186	29	variables	variable	NOUN
faba-80	186	30	in	in	ADP
faba-80	186	31	this	this	DET
faba-80	186	32	study	study	NOUN
faba-80	186	33	are	be	AUX
faba-80	186	34	institutional	institutional	ADJ
faba-80	186	35	ownership	ownership	NOUN
faba-80	186	36	,	,	PUNCT
faba-80	186	37	managerial	managerial	ADJ
faba-80	186	38	ownership	ownership	NOUN
faba-80	186	39	,	,	PUNCT
faba-80	186	40	the	the	DET
faba-80	186	41	proportion	proportion	NOUN
faba-80	186	42	of	of	ADP
faba-80	186	43	independent	independent	ADJ
faba-80	186	44	board	board	NOUN
faba-80	186	45	of	of	ADP
faba-80	186	46	commissioners	commissioner	NOUN
faba-80	186	47	,	,	PUNCT
faba-80	186	48	size	size	VERB
faba-80	186	49	the	the	DET
faba-80	186	50	board	board	NOUN
faba-80	186	51	of	of	ADP
faba-80	186	52	commissioners	commissioner	NOUN
faba-80	186	53	and	and	CCONJ
faba-80	186	54	the	the	DET
faba-80	186	55	audit	audit	NOUN
faba-80	186	56	committee	committee	NOUN
faba-80	186	57	.	.	PUNCT
faba-80	187	1	1.institutional	1.institutional	NUM
faba-80	187	2	ownership	ownership	NOUN
faba-80	187	3	institutional	institutional	ADJ
faba-80	187	4	ownership	ownership	NOUN
faba-80	187	5	is	be	AUX
faba-80	187	6	the	the	DET
faba-80	187	7	proportion	proportion	NOUN
faba-80	187	8	of	of	ADP
faba-80	187	9	shares	share	NOUN
faba-80	187	10	owned	own	VERB
faba-80	187	11	by	by	ADP
faba-80	187	12	institutions	institution	NOUN
faba-80	187	13	such	such	ADJ
faba-80	187	14	as	as	ADP
faba-80	187	15	insurance	insurance	NOUN
faba-80	187	16	companies	company	NOUN
faba-80	187	17	,	,	PUNCT
faba-80	187	18	pension	pension	NOUN
faba-80	187	19	funds	fund	NOUN
faba-80	187	20	or	or	CCONJ
faba-80	187	21	other	other	ADJ
faba-80	187	22	companies	company	NOUN
faba-80	187	23	which	which	PRON
faba-80	187	24	is	be	AUX
faba-80	187	25	measured	measure	VERB
faba-80	187	26	by	by	ADP
faba-80	187	27	a	a	DET
faba-80	187	28	percentage	percentage	NOUN
faba-80	187	29	calculated	calculate	VERB
faba-80	187	30	at	at	ADP
faba-80	187	31	the	the	DET
faba-80	187	32	end	end	NOUN
faba-80	187	33	of	of	ADP
faba-80	187	34	the	the	DET
faba-80	187	35	year	year	NOUN
faba-80	187	36	.	.	PUNCT
faba-80	188	1	number	number	NOUN
faba-80	188	2	of	of	ADP
faba-80	188	3	shares	share	NOUN
faba-80	188	4	owned	own	VERB
faba-80	188	5	by	by	ADP
faba-80	188	6	institution	institution	NOUN
faba-80	188	7	total	total	NOUN
faba-80	188	8	shares	share	NOUN
faba-80	188	9	outstanding	outstanding	ADJ
faba-80	188	10	2.managerial	2.managerial	NUM
faba-80	188	11	ownership	ownership	NOUN
faba-80	188	12	managerial	managerial	ADJ
faba-80	188	13	ownership	ownership	NOUN
faba-80	188	14	is	be	AUX
faba-80	188	15	the	the	DET
faba-80	188	16	shareholder	shareholder	NOUN
faba-80	188	17	of	of	ADP
faba-80	188	18	management	management	NOUN
faba-80	188	19	who	who	PRON
faba-80	188	20	actively	actively	ADV
faba-80	188	21	participates	participate	VERB
faba-80	188	22	in	in	ADP
faba-80	188	23	company	company	NOUN
faba-80	188	24	decision	decision	NOUN
faba-80	188	25	making	making	NOUN
faba-80	188	26	(	(	PUNCT
faba-80	188	27	directors	director	NOUN
faba-80	188	28	and	and	CCONJ
faba-80	188	29	commissioners	commissioner	NOUN
faba-80	188	30	)	)	PUNCT
faba-80	188	31	.	.	PUNCT
faba-80	189	1	managerial	managerial	ADJ
faba-80	189	2	ownership	ownership	NOUN
faba-80	189	3	is	be	AUX
faba-80	189	4	measured	measure	VERB
faba-80	189	5	by	by	ADP
faba-80	189	6	the	the	DET
faba-80	189	7	percentage	percentage	NOUN
faba-80	189	8	of	of	ADP
faba-80	189	9	shares	share	NOUN
faba-80	189	10	owned	own	VERB
faba-80	189	11	by	by	ADP
faba-80	189	12	managers	manager	NOUN
faba-80	189	13	.	.	PUNCT
faba-80	190	1	number	number	NOUN
faba-80	190	2	of	of	ADP
faba-80	190	3	shares	share	NOUN
faba-80	190	4	owned	own	VERB
faba-80	190	5	by	by	ADP
faba-80	190	6	management	management	NOUN
faba-80	190	7	total	total	NOUN
faba-80	190	8	shares	share	NOUN
faba-80	190	9	outstanding	outstanding	ADJ
faba-80	190	10	3.proportion	3.proportion	NUM
faba-80	190	11	of	of	ADP
faba-80	190	12	the	the	DET
faba-80	190	13	board	board	NOUN
faba-80	190	14	of	of	ADP
faba-80	190	15	independent	independent	ADJ
faba-80	190	16	commissioners	commissioner	NOUN
faba-80	190	17	independent	independent	ADJ
faba-80	190	18	commissioners	commissioner	NOUN
faba-80	190	19	are	be	AUX
faba-80	190	20	members	member	NOUN
faba-80	190	21	of	of	ADP
faba-80	190	22	the	the	DET
faba-80	190	23	board	board	NOUN
faba-80	190	24	of	of	ADP
faba-80	190	25	commissioners	commissioner	NOUN
faba-80	190	26	who	who	PRON
faba-80	190	27	are	be	AUX
faba-80	190	28	not	not	PART
faba-80	190	29	affiliated	affiliate	VERB
faba-80	190	30	with	with	ADP
faba-80	190	31	management	management	NOUN
faba-80	190	32	,	,	PUNCT
faba-80	190	33	members	member	NOUN
faba-80	190	34	of	of	ADP
faba-80	190	35	the	the	DET
faba-80	190	36	board	board	NOUN
faba-80	190	37	of	of	ADP
faba-80	190	38	commissioners	commissioner	NOUN
faba-80	190	39	and	and	CCONJ
faba-80	190	40	controlling	control	VERB
faba-80	190	41	shareholders	shareholder	NOUN
faba-80	190	42	,	,	PUNCT
faba-80	190	43	and	and	CCONJ
faba-80	190	44	are	be	AUX
faba-80	190	45	free	free	ADJ
faba-80	190	46	from	from	ADP
faba-80	190	47	business	business	NOUN
faba-80	190	48	or	or	CCONJ
faba-80	190	49	other	other	ADJ
faba-80	190	50	relationships	relationship	NOUN
faba-80	190	51	that	that	PRON
faba-80	190	52	may	may	AUX
faba-80	190	53	affect	affect	VERB
faba-80	190	54	their	their	PRON
faba-80	190	55	ability	ability	NOUN
faba-80	190	56	to	to	PART
faba-80	190	57	act	act	VERB
faba-80	190	58	independent	independent	ADJ
faba-80	190	59	or	or	CCONJ
faba-80	190	60	acting	act	VERB
faba-80	190	61	solely	solely	ADV
faba-80	190	62	for	for	ADP
faba-80	190	63	the	the	DET
faba-80	190	64	benefit	benefit	NOUN
faba-80	190	65	of	of	ADP
faba-80	190	66	the	the	DET
faba-80	190	67	company	company	NOUN
faba-80	190	68	according	accord	VERB
faba-80	190	69	to	to	ADP
faba-80	190	70	knkg	knkg	PROPN
faba-80	190	71	(	(	PUNCT
faba-80	190	72	2004	2004	NUM
faba-80	190	73	)	)	PUNCT
faba-80	190	74	.	.	PUNCT
faba-80	191	1	the	the	DET
faba-80	191	2	proportion	proportion	NOUN
faba-80	191	3	of	of	ADP
faba-80	191	4	independent	independent	ADJ
faba-80	191	5	commissioners	commissioner	NOUN
faba-80	191	6	is	be	AUX
faba-80	191	7	calculated	calculate	VERB
faba-80	191	8	using	use	VERB
faba-80	191	9	the	the	DET
faba-80	191	10	percentage	percentage	NOUN
faba-80	191	11	of	of	ADP
faba-80	191	12	independent	independent	ADJ
faba-80	191	13	commissioners	commissioner	NOUN
faba-80	191	14	compared	compare	VERB
faba-80	191	15	to	to	ADP
faba-80	191	16	the	the	DET
faba-80	191	17	total	total	ADJ
faba-80	191	18	number	number	NOUN
faba-80	191	19	of	of	ADP
faba-80	191	20	commissioners	commissioner	NOUN
faba-80	191	21	.	.	PUNCT
faba-80	192	1	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
faba-80	192	2	dimiter	dimiter	NOUN
faba-80	192	3	nenkov	nenkov	PROPN
faba-80	192	4	/	/	SYM
faba-80	192	5	finance	finance	NOUN
faba-80	192	6	,	,	PUNCT
faba-80	192	7	accounting	accounting	NOUN
faba-80	192	8	and	and	CCONJ
faba-80	192	9	business	business	NOUN
faba-80	192	10	analysis	analysis	NOUN
faba-80	192	11	3	3	NUM
faba-80	192	12	(	(	PUNCT
faba-80	192	13	1	1	NUM
faba-80	192	14	)	)	PUNCT
faba-80	192	15	2021	2021	NUM
faba-80	192	16	88	88	NUM
faba-80	192	17	members	member	NOUN
faba-80	192	18	of	of	ADP
faba-80	192	19	the	the	DET
faba-80	192	20	board	board	NOUN
faba-80	192	21	of	of	ADP
faba-80	192	22	commissioners	commissioner	NOUN
faba-80	192	23	from	from	ADP
faba-80	192	24	outside	outside	ADP
faba-80	192	25	the	the	DET
faba-80	192	26	company	company	NOUN
faba-80	192	27	all	all	DET
faba-80	192	28	members	member	NOUN
faba-80	192	29	of	of	ADP
faba-80	192	30	the	the	DET
faba-80	192	31	board	board	NOUN
faba-80	192	32	of	of	ADP
faba-80	192	33	commissioners	commissioner	NOUN
faba-80	192	34	of	of	ADP
faba-80	192	35	the	the	DET
faba-80	192	36	company	company	NOUN
faba-80	192	37	number	number	NOUN
faba-80	192	38	of	of	ADP
faba-80	192	39	independent	independent	ADJ
faba-80	192	40	commissioners	commissioner	NOUN
faba-80	192	41	must	must	AUX
faba-80	192	42	represent	represent	VERB
faba-80	192	43	at	at	ADV
faba-80	192	44	least	least	ADV
faba-80	192	45	30	30	NUM
faba-80	192	46	%	%	NOUN
faba-80	192	47	of	of	ADP
faba-80	192	48	the	the	DET
faba-80	192	49	total	total	ADJ
faba-80	192	50	number	number	NOUN
faba-80	192	51	of	of	ADP
faba-80	192	52	commissioners	commissioner	NOUN
faba-80	192	53	in	in	ADP
faba-80	192	54	the	the	DET
faba-80	192	55	board	board	NOUN
faba-80	192	56	of	of	ADP
faba-80	192	57	commissioners	commissioner	NOUN
faba-80	192	58	(	(	PUNCT
faba-80	192	59	bapepam	bapepam	NOUN
faba-80	192	60	-	-	PUNCT
faba-80	192	61	lk	lk	NOUN
faba-80	192	62	regulation	regulation	NOUN
faba-80	192	63	number	number	NOUN
faba-80	192	64	ix.i.5	ix.i.5	PROPN
faba-80	192	65	)	)	PUNCT
faba-80	192	66	.	.	PUNCT
faba-80	193	1	4	4	X
faba-80	193	2	.	.	X
faba-80	193	3	board	board	NOUN
faba-80	193	4	of	of	ADP
faba-80	193	5	commissioners	commissioner	NOUN
faba-80	193	6	the	the	DET
faba-80	193	7	size	size	NOUN
faba-80	193	8	of	of	ADP
faba-80	193	9	the	the	DET
faba-80	193	10	board	board	NOUN
faba-80	193	11	of	of	ADP
faba-80	193	12	commissioners	commissioner	NOUN
faba-80	193	13	is	be	AUX
faba-80	193	14	the	the	DET
faba-80	193	15	number	number	NOUN
faba-80	193	16	of	of	ADP
faba-80	193	17	members	member	NOUN
faba-80	193	18	of	of	ADP
faba-80	193	19	the	the	DET
faba-80	193	20	company	company	NOUN
faba-80	193	21	's	's	PART
faba-80	193	22	board	board	NOUN
faba-80	193	23	of	of	ADP
faba-80	193	24	commissioners	commissioner	NOUN
faba-80	193	25	.	.	PUNCT
faba-80	194	1	the	the	DET
faba-80	194	2	board	board	NOUN
faba-80	194	3	of	of	ADP
faba-80	194	4	commissioners	commissioner	NOUN
faba-80	194	5	is	be	AUX
faba-80	194	6	measured	measure	VERB
faba-80	194	7	using	use	VERB
faba-80	194	8	an	an	DET
faba-80	194	9	indicator	indicator	NOUN
faba-80	194	10	of	of	ADP
faba-80	194	11	the	the	DET
faba-80	194	12	number	number	NOUN
faba-80	194	13	of	of	ADP
faba-80	194	14	commissioners	commissioner	NOUN
faba-80	194	15	of	of	ADP
faba-80	194	16	a	a	DET
faba-80	194	17	company	company	NOUN
faba-80	194	18	(	(	PUNCT
faba-80	194	19	beiner	beiner	NOUN
faba-80	194	20	et	et	PROPN
faba-80	194	21	.	.	PUNCT
faba-80	195	1	al	al	PROPN
faba-80	195	2	.	.	PROPN
faba-80	195	3	)	)	PUNCT
faba-80	196	1	5.audit	5.audit	NUM
faba-80	196	2	committee	committee	NOUN
faba-80	196	3	based	base	VERB
faba-80	196	4	on	on	ADP
faba-80	196	5	the	the	DET
faba-80	196	6	jse	jse	PROPN
faba-80	196	7	circular	circular	ADJ
faba-80	196	8	,	,	PUNCT
faba-80	196	9	se-008	se-008	NOUN
faba-80	196	10	/	/	SYM
faba-80	196	11	bej	bej	NOUN
faba-80	196	12	/	/	SYM
faba-80	196	13	12	12	NUM
faba-80	196	14	-	-	PUNCT
faba-80	196	15	2001	2001	NUM
faba-80	196	16	,	,	PUNCT
faba-80	196	17	the	the	DET
faba-80	196	18	membership	membership	NOUN
faba-80	196	19	of	of	ADP
faba-80	196	20	the	the	DET
faba-80	196	21	audit	audit	NOUN
faba-80	196	22	committee	committee	NOUN
faba-80	196	23	consists	consist	VERB
faba-80	196	24	of	of	ADP
faba-80	196	25	at	at	ADV
faba-80	196	26	least	least	ADV
faba-80	196	27	three	three	NUM
faba-80	196	28	people	people	NOUN
faba-80	196	29	including	include	VERB
faba-80	196	30	the	the	DET
faba-80	196	31	chairman	chairman	NOUN
faba-80	196	32	audit	audit	NOUN
faba-80	196	33	committee	committee	NOUN
faba-80	196	34	.	.	PUNCT
faba-80	197	1	there	there	PRON
faba-80	197	2	is	be	VERB
faba-80	197	3	only	only	ADV
faba-80	197	4	one	one	NUM
faba-80	197	5	member	member	NOUN
faba-80	197	6	of	of	ADP
faba-80	197	7	this	this	DET
faba-80	197	8	committee	committee	NOUN
faba-80	197	9	who	who	PRON
faba-80	197	10	comes	come	VERB
faba-80	197	11	from	from	ADP
faba-80	197	12	the	the	DET
faba-80	197	13	commissioner	commissioner	NOUN
faba-80	197	14	,	,	PUNCT
faba-80	197	15	the	the	DET
faba-80	197	16	committee	committee	NOUN
faba-80	197	17	member	member	NOUN
faba-80	197	18	who	who	PRON
faba-80	197	19	comes	come	VERB
faba-80	197	20	from	from	ADP
faba-80	197	21	the	the	DET
faba-80	197	22	commissioner	commissioner	NOUN
faba-80	197	23	is	be	AUX
faba-80	197	24	an	an	DET
faba-80	197	25	independent	independent	ADJ
faba-80	197	26	commissioner	commissioner	NOUN
faba-80	197	27	of	of	ADP
faba-80	197	28	a	a	DET
faba-80	197	29	listed	list	VERB
faba-80	197	30	company	company	NOUN
faba-80	197	31	as	as	ADV
faba-80	197	32	well	well	ADV
faba-80	197	33	as	as	ADP
faba-80	197	34	the	the	DET
faba-80	197	35	chairman	chairman	NOUN
faba-80	197	36	of	of	ADP
faba-80	197	37	the	the	DET
faba-80	197	38	audit	audit	NOUN
faba-80	197	39	committee	committee	NOUN
faba-80	197	40	.	.	PUNCT
faba-80	198	1	other	other	ADJ
faba-80	198	2	members	member	NOUN
faba-80	198	3	who	who	PRON
faba-80	198	4	are	be	AUX
faba-80	198	5	not	not	PART
faba-80	198	6	independent	independent	ADJ
faba-80	198	7	commissioners	commissioner	NOUN
faba-80	198	8	must	must	AUX
faba-80	198	9	come	come	VERB
faba-80	198	10	from	from	ADP
faba-80	198	11	external	external	ADJ
faba-80	198	12	independent	independent	ADJ
faba-80	198	13	parties	party	NOUN
faba-80	198	14	.	.	PUNCT
faba-80	199	1	dependent	dependent	ADJ
faba-80	199	2	variable	variable	NOUN
faba-80	199	3	the	the	DET
faba-80	199	4	dependent	dependent	ADJ
faba-80	199	5	variable	variable	NOUN
faba-80	199	6	is	be	AUX
faba-80	199	7	auditor	auditor	NOUN
faba-80	199	8	quality	quality	NOUN
faba-80	199	9	.	.	PUNCT
faba-80	200	1	an	an	DET
faba-80	200	2	auditor	auditor	NOUN
faba-80	200	3	is	be	AUX
faba-80	200	4	someone	someone	PRON
faba-80	200	5	who	who	PRON
faba-80	200	6	has	have	VERB
faba-80	200	7	certain	certain	ADJ
faba-80	200	8	qualifications	qualification	NOUN
faba-80	200	9	in	in	ADP
faba-80	200	10	auditing	audit	VERB
faba-80	200	11	the	the	DET
faba-80	200	12	financial	financial	ADJ
faba-80	200	13	statements	statement	NOUN
faba-80	200	14	and	and	CCONJ
faba-80	200	15	activities	activity	NOUN
faba-80	200	16	of	of	ADP
faba-80	200	17	a	a	DET
faba-80	200	18	company	company	NOUN
faba-80	200	19	.	.	PUNCT
faba-80	201	1	audit	audit	NOUN
faba-80	201	2	quality	quality	NOUN
faba-80	201	3	in	in	ADP
faba-80	201	4	this	this	DET
faba-80	201	5	study	study	NOUN
faba-80	201	6	is	be	AUX
faba-80	201	7	measured	measure	VERB
faba-80	201	8	by	by	ADP
faba-80	201	9	proxy	proxy	NOUN
faba-80	201	10	for	for	ADP
faba-80	201	11	the	the	DET
faba-80	201	12	size	size	NOUN
faba-80	201	13	of	of	ADP
faba-80	201	14	the	the	DET
faba-80	201	15	audit	audit	NOUN
faba-80	201	16	firm	firm	NOUN
faba-80	201	17	where	where	SCONJ
faba-80	201	18	the	the	DET
faba-80	201	19	auditor	auditor	NOUN
faba-80	201	20	works	work	VERB
faba-80	201	21	,	,	PUNCT
faba-80	201	22	which	which	PRON
faba-80	201	23	is	be	AUX
faba-80	201	24	divided	divide	VERB
faba-80	201	25	into	into	ADP
faba-80	201	26	big	big	ADJ
faba-80	201	27	six	six	NUM
faba-80	201	28	and	and	CCONJ
faba-80	201	29	non	non	ADJ
faba-80	201	30	-	-	ADJ
faba-80	201	31	big	big	ADJ
faba-80	201	32	six	six	NUM
faba-80	201	33	audit	audit	NOUN
faba-80	201	34	firm	firm	NOUN
faba-80	201	35	as	as	ADP
faba-80	201	36	in	in	ADP
faba-80	201	37	the	the	DET
faba-80	201	38	study	study	NOUN
faba-80	201	39	(	(	PUNCT
faba-80	201	40	susiana	susiana	PROPN
faba-80	201	41	and	and	CCONJ
faba-80	201	42	herawaty	herawaty	NOUN
faba-80	201	43	2007	2007	NUM
faba-80	201	44	)	)	PUNCT
faba-80	201	45	.	.	PUNCT
faba-80	202	1	audit	audit	NOUN
faba-80	202	2	quality	quality	NOUN
faba-80	202	3	is	be	AUX
faba-80	202	4	measured	measure	VERB
faba-80	202	5	on	on	ADP
faba-80	202	6	a	a	DET
faba-80	202	7	nominal	nominal	ADJ
faba-80	202	8	scale	scale	NOUN
faba-80	202	9	through	through	ADP
faba-80	202	10	dummy	dummy	ADJ
faba-80	202	11	variables	variable	NOUN
faba-80	202	12	.	.	PUNCT
faba-80	203	1	number	number	NOUN
faba-80	203	2	1	1	NUM
faba-80	203	3	is	be	AUX
faba-80	203	4	used	use	VERB
faba-80	203	5	to	to	PART
faba-80	203	6	represent	represent	VERB
faba-80	203	7	companies	company	NOUN
faba-80	203	8	that	that	PRON
faba-80	203	9	were	be	AUX
faba-80	203	10	audited	audit	VERB
faba-80	203	11	by	by	ADP
faba-80	203	12	big	big	ADJ
faba-80	203	13	six	six	NUM
faba-80	203	14	audit	audit	NOUN
faba-80	203	15	firm	firm	NOUN
faba-80	203	16	and	and	CCONJ
faba-80	203	17	number	number	NOUN
faba-80	203	18	0	0	NUM
faba-80	203	19	is	be	AUX
faba-80	203	20	used	use	VERB
faba-80	203	21	to	to	PART
faba-80	203	22	represent	represent	VERB
faba-80	203	23	companies	company	NOUN
faba-80	203	24	that	that	PRON
faba-80	203	25	were	be	AUX
faba-80	203	26	not	not	PART
faba-80	203	27	audited	audit	VERB
faba-80	203	28	by	by	ADP
faba-80	203	29	non	non	ADJ
faba-80	203	30	-	-	ADJ
faba-80	203	31	big	big	ADJ
faba-80	203	32	six	six	NUM
faba-80	203	33	audit	audit	NOUN
faba-80	203	34	firm	firm	NOUN
faba-80	203	35	.	.	PUNCT
faba-80	204	1	moderation	moderation	NOUN
faba-80	204	2	variable	variable	NOUN
faba-80	204	3	the	the	DET
faba-80	204	4	moderating	moderate	VERB
faba-80	204	5	variable	variable	NOUN
faba-80	204	6	in	in	ADP
faba-80	204	7	this	this	DET
faba-80	204	8	study	study	NOUN
faba-80	204	9	is	be	AUX
faba-80	204	10	earnings	earning	NOUN
faba-80	204	11	management	management	NOUN
faba-80	204	12	,	,	PUNCT
faba-80	204	13	which	which	PRON
faba-80	204	14	is	be	AUX
faba-80	204	15	deliberate	deliberate	ADJ
faba-80	204	16	errors	error	NOUN
faba-80	204	17	or	or	CCONJ
faba-80	204	18	omissions	omission	NOUN
faba-80	204	19	in	in	ADP
faba-80	204	20	making	make	VERB
faba-80	204	21	reports	report	NOUN
faba-80	204	22	on	on	ADP
faba-80	204	23	material	material	NOUN
faba-80	204	24	facts	fact	NOUN
faba-80	204	25	or	or	CCONJ
faba-80	204	26	accounting	accounting	NOUN
faba-80	204	27	data	datum	NOUN
faba-80	204	28	so	so	SCONJ
faba-80	204	29	that	that	SCONJ
faba-80	204	30	it	it	PRON
faba-80	204	31	is	be	AUX
faba-80	204	32	misleading	misleading	ADJ
faba-80	204	33	when	when	SCONJ
faba-80	204	34	all	all	DET
faba-80	204	35	the	the	DET
faba-80	204	36	information	information	NOUN
faba-80	204	37	is	be	AUX
faba-80	204	38	used	use	VERB
faba-80	204	39	to	to	PART
faba-80	204	40	make	make	VERB
faba-80	204	41	judgments	judgment	NOUN
faba-80	204	42	that	that	PRON
faba-80	204	43	will	will	AUX
faba-80	204	44	eventually	eventually	ADV
faba-80	204	45	cause	cause	VERB
faba-80	204	46	the	the	DET
faba-80	204	47	person	person	NOUN
faba-80	204	48	reading	read	VERB
faba-80	204	49	it	it	PRON
faba-80	204	50	to	to	PART
faba-80	204	51	change	change	VERB
faba-80	204	52	or	or	CCONJ
faba-80	204	53	change	change	VERB
faba-80	204	54	their	their	PRON
faba-80	204	55	opinion	opinion	NOUN
faba-80	204	56	or	or	CCONJ
faba-80	204	57	decision	decision	NOUN
faba-80	204	58	.	.	PUNCT
faba-80	205	1	the	the	DET
faba-80	205	2	indicator	indicator	NOUN
faba-80	205	3	that	that	PRON
faba-80	205	4	the	the	DET
faba-80	205	5	author	author	NOUN
faba-80	205	6	uses	use	VERB
faba-80	205	7	to	to	PART
faba-80	205	8	measure	measure	VERB
faba-80	205	9	this	this	DET
faba-80	205	10	variable	variable	NOUN
faba-80	205	11	is	be	AUX
faba-80	205	12	the	the	DET
faba-80	205	13	jones	jones	PROPN
faba-80	205	14	model	model	PROPN
faba-80	205	15	developed	develop	VERB
faba-80	205	16	by	by	ADP
faba-80	205	17	stuben	stuben	NOUN
faba-80	205	18	(	(	PUNCT
faba-80	205	19	2010	2010	NUM
faba-80	205	20	)	)	PUNCT
faba-80	205	21	,	,	PUNCT
faba-80	205	22	measuring	measure	VERB
faba-80	205	23	and	and	CCONJ
faba-80	205	24	calculating	calculate	VERB
faba-80	205	25	accrual	accrual	ADJ
faba-80	205	26	earnings	earning	NOUN
faba-80	205	27	management	management	NOUN
faba-80	205	28	using	use	VERB
faba-80	205	29	the	the	DET
faba-80	205	30	revenue	revenue	NOUN
faba-80	205	31	discretionary	discretionary	ADJ
faba-80	205	32	model	model	NOUN
faba-80	205	33	approach	approach	NOUN
faba-80	205	34	(	(	PUNCT
faba-80	205	35	stubben	stubben	PROPN
faba-80	205	36	2010	2010	NUM
faba-80	205	37	)	)	PUNCT
faba-80	205	38	.	.	PUNCT
faba-80	206	1	the	the	DET
faba-80	206	2	following	follow	VERB
faba-80	206	3	is	be	AUX
faba-80	206	4	the	the	DET
faba-80	206	5	formula	formula	NOUN
faba-80	206	6	for	for	ADP
faba-80	206	7	the	the	DET
faba-80	206	8	revenue	revenue	NOUN
faba-80	206	9	discretionary	discretionary	ADJ
faba-80	206	10	model	model	NOUN
faba-80	206	11	(	(	PUNCT
faba-80	206	12	stubben	stubben	PROPN
faba-80	206	13	2010	2010	NUM
faba-80	206	14	):	):	PUNCT
faba-80	206	15	revenue	revenue	NOUN
faba-80	206	16	model	model	NOUN
faba-80	206	17	δarit	δarit	NOUN
faba-80	206	18	=	=	SYM
faba-80	206	19	α	α	PROPN
faba-80	207	1	+	+	X
faba-80	207	2	β1	β1	PROPN
faba-80	207	3	δr1_3it	δr1_3it	PRON
faba-80	207	4	+	+	CCONJ
faba-80	207	5	β2	β2	NOUN
faba-80	207	6	δr4it	δr4it	PROPN
faba-80	207	7	+	+	CCONJ
faba-80	207	8	e	e	X
faba-80	207	9	in	in	ADP
faba-80	207	10	this	this	DET
faba-80	207	11	case	case	NOUN
faba-80	207	12	:	:	PUNCT
faba-80	207	13	δar	δar	ADJ
faba-80	207	14	=	=	PUNCT
faba-80	207	15	receivables	receivables	NOUN
faba-80	207	16	in	in	ADP
faba-80	207	17	the	the	DET
faba-80	207	18	fourth	fourth	ADJ
faba-80	207	19	quarter	quarter	NOUN
faba-80	207	20	δr1_3	δr1_3	NOUN
faba-80	207	21	=	=	PUNCT
faba-80	207	22	revenue	revenue	NOUN
faba-80	207	23	in	in	ADP
faba-80	207	24	the	the	DET
faba-80	207	25	first	first	ADJ
faba-80	207	26	three	three	NUM
faba-80	207	27	quarters	quarter	NOUN
faba-80	207	28	δr4	δr4	ADJ
faba-80	207	29	=	=	SYM
faba-80	207	30	fourth	fourth	ADJ
faba-80	207	31	quarter	quarter	NOUN
faba-80	207	32	income	income	NOUN
faba-80	207	33	.	.	PUNCT
faba-80	208	1	ε	ε	PROPN
faba-80	208	2	=	=	SYM
faba-80	208	3	error	error	NOUN
faba-80	208	4	control	control	NOUN
faba-80	208	5	variable	variable	ADJ
faba-80	208	6	control	control	NOUN
faba-80	208	7	variable	variable	NOUN
faba-80	208	8	is	be	AUX
faba-80	208	9	a	a	DET
faba-80	208	10	variable	variable	NOUN
faba-80	208	11	used	use	VERB
faba-80	208	12	as	as	ADP
faba-80	208	13	a	a	DET
faba-80	208	14	comparison	comparison	NOUN
faba-80	208	15	whose	whose	DET
faba-80	208	16	function	function	NOUN
faba-80	208	17	is	be	AUX
faba-80	208	18	almost	almost	ADV
faba-80	208	19	the	the	DET
faba-80	208	20	same	same	ADJ
faba-80	208	21	as	as	ADP
faba-80	208	22	the	the	DET
faba-80	208	23	independent	independent	ADJ
faba-80	208	24	variable	variable	NOUN
faba-80	208	25	.	.	PUNCT
faba-80	209	1	a.	a.	NOUN
faba-80	210	1	the	the	DET
faba-80	210	2	company	company	NOUN
faba-80	210	3	size	size	NOUN
faba-80	210	4	motivation	motivation	NOUN
faba-80	210	5	for	for	SCONJ
faba-80	210	6	researchers	researcher	NOUN
faba-80	210	7	to	to	PART
faba-80	210	8	enter	enter	VERB
faba-80	210	9	firm	firm	ADJ
faba-80	210	10	size	size	NOUN
faba-80	210	11	is	be	AUX
faba-80	210	12	the	the	DET
faba-80	210	13	political	political	ADJ
faba-80	210	14	cost	cost	NOUN
faba-80	210	15	hypothesis	hypothesis	NOUN
faba-80	210	16	(	(	PUNCT
faba-80	210	17	watts	watts	PROPN
faba-80	210	18	and	and	CCONJ
faba-80	210	19	zimmerman	zimmerman	PROPN
faba-80	210	20	,	,	PUNCT
faba-80	210	21	1986	1986	NUM
faba-80	210	22	)	)	PUNCT
faba-80	210	23	,	,	PUNCT
faba-80	210	24	that	that	SCONJ
faba-80	210	25	several	several	ADJ
faba-80	210	26	large	large	ADJ
faba-80	210	27	companies	company	NOUN
faba-80	210	28	are	be	AUX
faba-80	210	29	often	often	ADV
faba-80	210	30	the	the	DET
faba-80	210	31	target	target	NOUN
faba-80	210	32	of	of	ADP
faba-80	210	33	political	political	ADJ
faba-80	210	34	action	action	NOUN
faba-80	210	35	that	that	PRON
faba-80	210	36	may	may	AUX
faba-80	210	37	incur	incur	VERB
faba-80	210	38	costs	cost	NOUN
faba-80	210	39	,	,	PUNCT
faba-80	210	40	this	this	DET
faba-80	210	41	condition	condition	NOUN
faba-80	210	42	encourages	encourage	VERB
faba-80	210	43	managers	manager	NOUN
faba-80	210	44	to	to	PART
faba-80	210	45	choose	choose	VERB
faba-80	210	46	accounting	accounting	NOUN
faba-80	210	47	methods	method	NOUN
faba-80	210	48	that	that	PRON
faba-80	210	49	avoid	avoid	VERB
faba-80	210	50	or	or	CCONJ
faba-80	210	51	reduce	reduce	VERB
faba-80	210	52	costs	cost	NOUN
faba-80	210	53	arising	arise	VERB
faba-80	210	54	from	from	ADP
faba-80	210	55	these	these	DET
faba-80	210	56	political	political	ADJ
faba-80	210	57	actions	action	NOUN
faba-80	210	58	.	.	PUNCT
faba-80	211	1	the	the	DET
faba-80	211	2	firm	firm	ADJ
faba-80	211	3	size	size	NOUN
faba-80	211	4	variable	variable	NOUN
faba-80	211	5	is	be	AUX
faba-80	211	6	measured	measure	VERB
faba-80	211	7	using	use	VERB
faba-80	211	8	the	the	DET
faba-80	211	9	natural	natural	ADJ
faba-80	211	10	logarithm	logarithm	NOUN
faba-80	211	11	of	of	ADP
faba-80	211	12	total	total	ADJ
faba-80	211	13	assets	asset	NOUN
faba-80	211	14	(	(	PUNCT
faba-80	211	15	rajgopal	rajgopal	NOUN
faba-80	211	16	.	.	PUNCT
faba-80	211	17	,	,	PUNCT
faba-80	211	18	1999	1999	NUM
faba-80	211	19	;	;	PUNCT
faba-80	211	20	peasnell	peasnell	PROPN
faba-80	211	21	,	,	PUNCT
faba-80	211	22	2000	2000	NUM
faba-80	211	23	;	;	PUNCT
faba-80	211	24	chtourou	chtourou	PROPN
faba-80	211	25	,	,	PUNCT
faba-80	211	26	2001	2001	NUM
faba-80	211	27	)	)	PUNCT
faba-80	211	28	.	.	PUNCT
faba-80	212	1	𝑆𝑖𝑧𝑒	𝑆𝑖𝑧𝑒	PROPN
faba-80	212	2	=	=	SYM
faba-80	212	3	ln	ln	PROPN
faba-80	212	4	(	(	PUNCT
faba-80	212	5	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
faba-80	212	6	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
faba-80	212	7	)	)	PUNCT
faba-80	212	8	b.	b.	NOUN
faba-80	213	1	the	the	DET
faba-80	213	2	leverage	leverage	NOUN
faba-80	213	3	motivation	motivation	NOUN
faba-80	213	4	for	for	SCONJ
faba-80	213	5	the	the	DET
faba-80	213	6	researcher	researcher	NOUN
faba-80	213	7	to	to	PART
faba-80	213	8	include	include	VERB
faba-80	213	9	leverage	leverage	NOUN
faba-80	213	10	is	be	AUX
faba-80	213	11	the	the	DET
faba-80	213	12	debt	debt	NOUN
faba-80	213	13	covenant	covenant	NOUN
faba-80	213	14	hypothesis	hypothesis	NOUN
faba-80	213	15	(	(	PUNCT
faba-80	213	16	watts	watts	PROPN
faba-80	213	17	and	and	CCONJ
faba-80	213	18	zimmerman	zimmerman	PROPN
faba-80	213	19	,	,	PUNCT
faba-80	213	20	1986	1986	NUM
faba-80	213	21	)	)	PUNCT
faba-80	213	22	,	,	PUNCT
faba-80	213	23	that	that	SCONJ
faba-80	213	24	earnings	earning	NOUN
faba-80	213	25	management	management	NOUN
faba-80	213	26	is	be	AUX
faba-80	213	27	carried	carry	VERB
faba-80	213	28	out	out	ADP
faba-80	213	29	to	to	PART
faba-80	213	30	avoid	avoid	VERB
faba-80	213	31	breaching	breach	VERB
faba-80	213	32	debt	debt	NOUN
faba-80	213	33	covenants	covenant	NOUN
faba-80	213	34	which	which	PRON
faba-80	213	35	may	may	AUX
faba-80	213	36	cause	cause	VERB
faba-80	213	37	costs	cost	NOUN
faba-80	213	38	to	to	ADP
faba-80	213	39	the	the	DET
faba-80	213	40	company	company	NOUN
faba-80	213	41	.	.	PUNCT
faba-80	214	1	the	the	DET
faba-80	214	2	leverage	leverage	NOUN
faba-80	214	3	variable	variable	NOUN
faba-80	214	4	is	be	AUX
faba-80	214	5	measured	measure	VERB
faba-80	214	6	by	by	ADP
faba-80	214	7	the	the	DET
faba-80	214	8	ratio	ratio	NOUN
faba-80	214	9	of	of	ADP
faba-80	214	10	total	total	ADJ
faba-80	214	11	debt	debt	NOUN
faba-80	214	12	to	to	ADP
faba-80	214	13	total	total	ADJ
faba-80	214	14	assets	asset	NOUN
faba-80	214	15	(	(	PUNCT
faba-80	214	16	deanggelo	deanggelo	PROPN
faba-80	214	17	et	et	PROPN
faba-80	214	18	al	al	PROPN
faba-80	214	19	.	.	PROPN
faba-80	214	20	,	,	PUNCT
faba-80	214	21	1994	1994	NUM
faba-80	214	22	;	;	PUNCT
faba-80	214	23	defond	defond	NOUN
faba-80	214	24	and	and	CCONJ
faba-80	214	25	jiambalvo	jiambalvo	NOUN
faba-80	214	26	,	,	PUNCT
faba-80	214	27	1994	1994	NUM
faba-80	214	28	;	;	PUNCT
faba-80	214	29	peasnell	peasnell	PROPN
faba-80	214	30	,	,	PUNCT
faba-80	214	31	2000	2000	NUM
faba-80	214	32	;	;	PUNCT
faba-80	214	33	chtourou	chtourou	PROPN
faba-80	214	34	,	,	PUNCT
faba-80	214	35	2001	2001	NUM
faba-80	214	36	)	)	PUNCT
faba-80	214	37	.	.	PUNCT
faba-80	215	1	this	this	DET
faba-80	215	2	variable	variable	NOUN
faba-80	215	3	is	be	AUX
faba-80	215	4	a	a	DET
faba-80	215	5	dimiter	dimiter	NOUN
faba-80	215	6	nenkov	nenkov	NOUN
faba-80	215	7	/	/	SYM
faba-80	215	8	finance	finance	NOUN
faba-80	215	9	,	,	PUNCT
faba-80	215	10	accounting	accounting	NOUN
faba-80	215	11	and	and	CCONJ
faba-80	215	12	business	business	NOUN
faba-80	215	13	analysis	analysis	NOUN
faba-80	215	14	3	3	NUM
faba-80	215	15	(	(	PUNCT
faba-80	215	16	1	1	NUM
faba-80	215	17	)	)	PUNCT
faba-80	215	18	2021	2021	NUM
faba-80	215	19	89	89	NUM
faba-80	215	20	mechanism	mechanism	NOUN
faba-80	215	21	that	that	PRON
faba-80	215	22	can	can	AUX
faba-80	215	23	be	be	AUX
faba-80	215	24	used	use	VERB
faba-80	215	25	to	to	PART
faba-80	215	26	reduce	reduce	VERB
faba-80	215	27	opportunistic	opportunistic	ADJ
faba-80	215	28	management	management	NOUN
faba-80	215	29	behavior	behavior	NOUN
faba-80	215	30	.	.	PUNCT
faba-80	216	1	jensen	jensen	PROPN
faba-80	216	2	(	(	PUNCT
faba-80	216	3	1976	1976	NUM
faba-80	216	4	)	)	PUNCT
faba-80	216	5	states	state	VERB
faba-80	216	6	that	that	SCONJ
faba-80	216	7	corporate	corporate	ADJ
faba-80	216	8	debt	debt	NOUN
faba-80	216	9	is	be	AUX
faba-80	216	10	a	a	DET
faba-80	216	11	mechanism	mechanism	NOUN
faba-80	216	12	to	to	PART
faba-80	216	13	unify	unify	VERB
faba-80	216	14	the	the	DET
faba-80	216	15	interests	interest	NOUN
faba-80	216	16	of	of	ADP
faba-80	216	17	managers	manager	NOUN
faba-80	216	18	and	and	CCONJ
faba-80	216	19	shareholders	shareholder	NOUN
faba-80	216	20	,	,	PUNCT
faba-80	216	21	debt	debt	NOUN
faba-80	216	22	provides	provide	VERB
faba-80	216	23	a	a	DET
faba-80	216	24	signal	signal	NOUN
faba-80	216	25	about	about	ADP
faba-80	216	26	the	the	DET
faba-80	216	27	status	status	NOUN
faba-80	216	28	of	of	ADP
faba-80	216	29	the	the	DET
faba-80	216	30	company	company	NOUN
faba-80	216	31	's	's	PART
faba-80	216	32	financial	financial	ADJ
faba-80	216	33	condition	condition	NOUN
faba-80	216	34	to	to	PART
faba-80	216	35	meet	meet	VERB
faba-80	216	36	its	its	PRON
faba-80	216	37	obligations	obligation	NOUN
faba-80	216	38	.	.	PUNCT
faba-80	217	1	debt.ratio	debt.ratio	NOUN
faba-80	217	2	=	=	SYM
faba-80	217	3	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
faba-80	217	4	𝑑𝑒𝑏𝑡/𝑇𝑜𝑡𝑎𝑙	𝑑𝑒𝑏𝑡/𝑇𝑜𝑡𝑎𝑙	VERB
faba-80	217	5	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	ADJ
faba-80	217	6	c.	c.	PROPN
faba-80	217	7	profitability	profitability	PROPN
faba-80	217	8	sudarmadji	sudarmadji	NOUN
faba-80	217	9	and	and	CCONJ
faba-80	217	10	sularto	sularto	NOUN
faba-80	217	11	,	,	PUNCT
faba-80	217	12	2007	2007	NUM
faba-80	217	13	stated	state	VERB
faba-80	217	14	that	that	SCONJ
faba-80	217	15	profitability	profitability	NOUN
faba-80	217	16	is	be	AUX
faba-80	217	17	an	an	DET
faba-80	217	18	aspect	aspect	NOUN
faba-80	217	19	of	of	ADP
faba-80	217	20	manager	manager	NOUN
faba-80	217	21	performance	performance	NOUN
faba-80	217	22	when	when	SCONJ
faba-80	217	23	managing	manage	VERB
faba-80	217	24	assets	asset	NOUN
faba-80	217	25	intended	intend	VERB
faba-80	217	26	to	to	PART
faba-80	217	27	generate	generate	VERB
faba-80	217	28	profits	profit	NOUN
faba-80	217	29	.	.	PUNCT
faba-80	218	1	a	a	DET
faba-80	218	2	high	high	ADJ
faba-80	218	3	level	level	NOUN
faba-80	218	4	of	of	ADP
faba-80	218	5	profitability	profitability	NOUN
faba-80	218	6	indicates	indicate	VERB
faba-80	218	7	the	the	DET
faba-80	218	8	success	success	NOUN
faba-80	218	9	and	and	CCONJ
faba-80	218	10	monitoring	monitoring	NOUN
faba-80	218	11	of	of	ADP
faba-80	218	12	the	the	DET
faba-80	218	13	company	company	NOUN
faba-80	218	14	is	be	AUX
faba-80	218	15	carried	carry	VERB
faba-80	218	16	out	out	ADP
faba-80	218	17	well	well	ADV
faba-80	218	18	,	,	PUNCT
faba-80	218	19	so	so	SCONJ
faba-80	218	20	that	that	SCONJ
faba-80	218	21	with	with	ADP
faba-80	218	22	low	low	ADJ
faba-80	218	23	profitability	profitability	NOUN
faba-80	218	24	it	it	PRON
faba-80	218	25	identifies	identify	VERB
faba-80	218	26	the	the	DET
faba-80	218	27	company	company	NOUN
faba-80	218	28	's	's	PART
faba-80	218	29	performance	performance	NOUN
faba-80	218	30	is	be	AUX
faba-80	218	31	not	not	PART
faba-80	218	32	good	good	ADJ
faba-80	218	33	in	in	ADP
faba-80	218	34	the	the	DET
faba-80	218	35	eyes	eye	NOUN
faba-80	218	36	of	of	ADP
faba-80	218	37	principal	principal	NOUN
faba-80	218	38	.	.	PUNCT
faba-80	219	1	so	so	ADV
faba-80	219	2	,	,	PUNCT
faba-80	219	3	it	it	PRON
faba-80	219	4	can	can	AUX
faba-80	219	5	be	be	AUX
faba-80	219	6	said	say	VERB
faba-80	219	7	that	that	SCONJ
faba-80	219	8	the	the	DET
faba-80	219	9	higher	high	ADJ
faba-80	219	10	profitability	profitability	NOUN
faba-80	219	11	ratio	ratio	NOUN
faba-80	219	12	the	the	DET
faba-80	219	13	better	well	ADJ
faba-80	219	14	management	management	NOUN
faba-80	219	15	of	of	ADP
faba-80	219	16	its	its	PRON
faba-80	219	17	assets	asset	NOUN
faba-80	219	18	to	to	PART
faba-80	219	19	generate	generate	VERB
faba-80	219	20	profits	profit	NOUN
faba-80	219	21	.	.	PUNCT
faba-80	220	1	in	in	ADP
faba-80	220	2	the	the	DET
faba-80	220	3	future	future	NOUN
faba-80	220	4	,	,	PUNCT
faba-80	220	5	it	it	PRON
faba-80	220	6	is	be	AUX
faba-80	220	7	hoped	hope	VERB
faba-80	220	8	that	that	SCONJ
faba-80	220	9	it	it	PRON
faba-80	220	10	can	can	AUX
faba-80	220	11	attract	attract	VERB
faba-80	220	12	investors	investor	NOUN
faba-80	220	13	'	'	PART
faba-80	220	14	interest	interest	NOUN
faba-80	220	15	,	,	PUNCT
faba-80	220	16	besides	besides	SCONJ
faba-80	220	17	that	that	SCONJ
faba-80	220	18	the	the	DET
faba-80	220	19	amount	amount	NOUN
faba-80	220	20	of	of	ADP
faba-80	220	21	return	return	NOUN
faba-80	220	22	is	be	AUX
faba-80	220	23	considered	consider	VERB
faba-80	220	24	to	to	PART
faba-80	220	25	be	be	AUX
faba-80	220	26	greater	great	ADJ
faba-80	220	27	and	and	CCONJ
faba-80	220	28	the	the	PRON
faba-80	220	29	higher	high	ADJ
faba-80	220	30	the	the	DET
faba-80	220	31	ratio	ratio	NOUN
faba-80	220	32	obtained	obtain	VERB
faba-80	220	33	the	the	DET
faba-80	220	34	better	well	ADJ
faba-80	220	35	the	the	DET
faba-80	220	36	management	management	NOUN
faba-80	220	37	asset	asset	NOUN
faba-80	220	38	.	.	PUNCT
faba-80	221	1	the	the	DET
faba-80	221	2	analysis	analysis	NOUN
faba-80	221	3	data	data	VERB
faba-80	221	4	the	the	DET
faba-80	221	5	analysis	analysis	NOUN
faba-80	221	6	used	use	VERB
faba-80	221	7	in	in	ADP
faba-80	221	8	this	this	DET
faba-80	221	9	study	study	NOUN
faba-80	221	10	is	be	AUX
faba-80	221	11	a	a	DET
faba-80	221	12	linear	linear	ADJ
faba-80	221	13	regression	regression	NOUN
faba-80	221	14	analysis	analysis	NOUN
faba-80	221	15	model	model	NOUN
faba-80	221	16	using	use	VERB
faba-80	221	17	hypothesis	hypothesis	NOUN
faba-80	221	18	testing	testing	NOUN
faba-80	221	19	.	.	PUNCT
faba-80	222	1	linear	linear	ADJ
faba-80	222	2	regression	regression	NOUN
faba-80	222	3	analysis	analysis	NOUN
faba-80	222	4	is	be	AUX
faba-80	222	5	to	to	PART
faba-80	222	6	determine	determine	VERB
faba-80	222	7	the	the	DET
faba-80	222	8	direction	direction	NOUN
faba-80	222	9	of	of	ADP
faba-80	222	10	the	the	DET
faba-80	222	11	relationship	relationship	NOUN
faba-80	222	12	and	and	CCONJ
faba-80	222	13	the	the	DET
faba-80	222	14	amount	amount	NOUN
faba-80	222	15	of	of	ADP
faba-80	222	16	influence	influence	NOUN
faba-80	222	17	between	between	ADP
faba-80	222	18	the	the	DET
faba-80	222	19	independent	independent	ADJ
faba-80	222	20	variable	variable	NOUN
faba-80	222	21	and	and	CCONJ
faba-80	222	22	the	the	DET
faba-80	222	23	dependent	dependent	ADJ
faba-80	222	24	variable	variable	NOUN
faba-80	222	25	and	and	CCONJ
faba-80	222	26	to	to	PART
faba-80	222	27	predict	predict	VERB
faba-80	222	28	the	the	DET
faba-80	222	29	value	value	NOUN
faba-80	222	30	of	of	ADP
faba-80	222	31	the	the	DET
faba-80	222	32	dependent	dependent	ADJ
faba-80	222	33	variable	variable	NOUN
faba-80	222	34	if	if	SCONJ
faba-80	222	35	the	the	DET
faba-80	222	36	independent	independent	ADJ
faba-80	222	37	variable	variable	ADJ
faba-80	222	38	experiences	experience	VERB
faba-80	222	39	an	an	DET
faba-80	222	40	increase	increase	NOUN
faba-80	222	41	or	or	CCONJ
faba-80	222	42	decrease	decrease	NOUN
faba-80	222	43	(	(	PUNCT
faba-80	222	44	suharyadi	suharyadi	NOUN
faba-80	222	45	and	and	CCONJ
faba-80	222	46	purwanto	purwanto	NOUN
faba-80	222	47	,	,	PUNCT
faba-80	222	48	2009	2009	NUM
faba-80	222	49	)	)	PUNCT
faba-80	222	50	.	.	PUNCT
faba-80	223	1	for	for	ADP
faba-80	223	2	determining	determine	VERB
faba-80	223	3	the	the	DET
faba-80	223	4	effect	effect	NOUN
faba-80	223	5	,	,	PUNCT
faba-80	223	6	it	it	PRON
faba-80	223	7	can	can	AUX
faba-80	223	8	be	be	AUX
faba-80	223	9	made	make	VERB
faba-80	223	10	in	in	ADP
faba-80	223	11	a	a	DET
faba-80	223	12	multiple	multiple	ADJ
faba-80	223	13	regression	regression	NOUN
faba-80	223	14	equation	equation	NOUN
faba-80	223	15	.	.	PUNCT
faba-80	224	1	the	the	DET
faba-80	224	2	multiple	multiple	ADJ
faba-80	224	3	regression	regression	NOUN
faba-80	224	4	model	model	NOUN
faba-80	224	5	equations	equation	NOUN
faba-80	224	6	in	in	ADP
faba-80	224	7	this	this	DET
faba-80	224	8	study	study	NOUN
faba-80	224	9	are	be	AUX
faba-80	224	10	as	as	SCONJ
faba-80	224	11	follows	follow	VERB
faba-80	224	12	:	:	PUNCT
faba-80	224	13	hypothesis	hypothesis	NOUN
faba-80	224	14	1,2,3,4,5	1,2,3,4,5	NUM
faba-80	224	15	:	:	PUNCT
faba-80	224	16	ka	ka	PROPN
faba-80	224	17	=	=	PROPN
faba-80	224	18	β0	β0	PROPN
faba-80	225	1	+	+	CCONJ
faba-80	225	2	β1ki	β1ki	PUNCT
faba-80	226	1	+	+	CCONJ
faba-80	226	2	β2	β2	ADJ
faba-80	226	3	km	km	NOUN
faba-80	226	4	+	+	CCONJ
faba-80	226	5	β3dki	β3dki	PUNCT
faba-80	227	1	+	+	CCONJ
faba-80	227	2	β4dk	β4dk	PUNCT
faba-80	227	3	+	+	NUM
faba-80	227	4	β5	β5	ADJ
faba-80	227	5	km	km	NOUN
faba-80	227	6	+	+	X
faba-80	227	7	β6lv	β6lv	PUNCT
faba-80	228	1	+	+	CCONJ
faba-80	228	2	β7up	β7up	PUNCT
faba-80	228	3	+	+	NUM
faba-80	228	4	β8	β8	ADJ
faba-80	228	5	roe	roe	NOUN
faba-80	228	6	+	+	CCONJ
faba-80	228	7	e	e	PROPN
faba-80	228	8	hypothesis	hypothesis	NOUN
faba-80	228	9	6,7,8	6,7,8	NUM
faba-80	228	10	,	,	PUNCT
faba-80	228	11	9,10	9,10	NUM
faba-80	228	12	ka	ka	NOUN
faba-80	229	1	=	=	PROPN
faba-80	229	2	β0	β0	PROPN
faba-80	230	1	+	+	CCONJ
faba-80	230	2	β1ki	β1ki	PUNCT
faba-80	231	1	+	+	CCONJ
faba-80	231	2	β2	β2	ADJ
faba-80	231	3	km	km	NOUN
faba-80	231	4	+	+	CCONJ
faba-80	231	5	β3dki	β3dki	PUNCT
faba-80	232	1	+	+	CCONJ
faba-80	232	2	β4dk	β4dk	PUNCT
faba-80	232	3	+	+	NUM
faba-80	232	4	β5	β5	ADJ
faba-80	232	5	km	km	NOUN
faba-80	232	6	+	+	CCONJ
faba-80	232	7	β6ki	β6ki	PUNCT
faba-80	232	8	*	*	PUNCT
faba-80	232	9	ml	ml	PUNCT
faba-80	232	10	+	+	CCONJ
faba-80	232	11	β7	β7	ADJ
faba-80	232	12	km	km	NOUN
faba-80	232	13	*	*	PUNCT
faba-80	232	14	ml	ml	NOUN
faba-80	232	15	+	+	CCONJ
faba-80	232	16	β8	β8	ADJ
faba-80	232	17	dki	dki	NOUN
faba-80	232	18	*	*	PUNCT
faba-80	232	19	ml	ml	PROPN
faba-80	232	20	+	+	X
faba-80	232	21	β9dk	β9dk	PUNCT
faba-80	232	22	*	*	PUNCT
faba-80	232	23	ml	ml	NOUN
faba-80	232	24	+	+	CCONJ
faba-80	232	25	β10	β10	NOUN
faba-80	232	26	km	km	NOUN
faba-80	232	27	*	*	PUNCT
faba-80	232	28	ml	ml	NOUN
faba-80	232	29	+	+	NUM
faba-80	232	30	β11lv	β11lv	PUNCT
faba-80	232	31	+	+	CCONJ
faba-80	232	32	β12up	β12up	CCONJ
faba-80	232	33	+	+	CCONJ
faba-80	232	34	β13roe	β13roe	NOUN
faba-80	232	35	+	+	CCONJ
faba-80	232	36	e	e	NOUN
faba-80	232	37	description	description	NOUN
faba-80	232	38	:	:	PUNCT
faba-80	232	39	ka	ka	ADJ
faba-80	232	40	:	:	PUNCT
faba-80	232	41	audit	audit	NOUN
faba-80	232	42	qualification	qualification	NOUN
faba-80	232	43	β0	β0	NOUN
faba-80	232	44	:	:	PUNCT
faba-80	232	45	constant	constant	ADJ
faba-80	232	46	β1	β1	PROPN
faba-80	232	47	-	-	PUNCT
faba-80	232	48	5	5	NUM
faba-80	232	49	:	:	PUNCT
faba-80	232	50	independent	independent	ADJ
faba-80	232	51	variable	variable	ADJ
faba-80	232	52	coefficient	coefficient	NOUN
faba-80	232	53	β1	β1	PROPN
faba-80	232	54	-	-	PUNCT
faba-80	232	55	5	5	NUM
faba-80	232	56	:	:	PUNCT
faba-80	232	57	moderate	moderate	ADJ
faba-80	232	58	variable	variable	ADJ
faba-80	232	59	coefficient	coefficient	NOUN
faba-80	232	60	β6	β6	PROPN
faba-80	232	61	-	-	PUNCT
faba-80	232	62	10	10	NUM
faba-80	232	63	:	:	PUNCT
faba-80	232	64	moderated	moderate	VERB
faba-80	232	65	regression	regression	NOUN
faba-80	232	66	coefficient	coefficient	NOUN
faba-80	232	67	for	for	ADP
faba-80	232	68	independent	independent	ADJ
faba-80	232	69	variables	variable	NOUN
faba-80	232	70	β6	β6	PROPN
faba-80	232	71	-	-	PUNCT
faba-80	232	72	8	8	NUM
faba-80	232	73	:	:	PUNCT
faba-80	232	74	control	control	NOUN
faba-80	232	75	variable	variable	ADJ
faba-80	232	76	coefficient	coefficient	NOUN
faba-80	232	77	β11	β11	NOUN
faba-80	232	78	-	-	PUNCT
faba-80	232	79	13	13	NUM
faba-80	232	80	:	:	PUNCT
faba-80	232	81	control	control	VERB
faba-80	232	82	variable	variable	ADJ
faba-80	232	83	coefficient	coefficient	NOUN
faba-80	232	84	e	e	NOUN
faba-80	232	85	:	:	PUNCT
faba-80	232	86	error	error	NOUN
faba-80	232	87	descriptive	descriptive	ADJ
faba-80	232	88	statistics	statistic	NOUN
faba-80	232	89	are	be	AUX
faba-80	232	90	part	part	NOUN
faba-80	232	91	from	from	ADP
faba-80	232	92	statistics	statistic	NOUN
faba-80	232	93	that	that	PRON
faba-80	232	94	study	study	VERB
faba-80	232	95	the	the	DET
faba-80	232	96	collection	collection	NOUN
faba-80	232	97	and	and	CCONJ
faba-80	232	98	presentation	presentation	NOUN
faba-80	232	99	of	of	ADP
faba-80	232	100	data	datum	NOUN
faba-80	232	101	so	so	SCONJ
faba-80	232	102	that	that	SCONJ
faba-80	232	103	it	it	PRON
faba-80	232	104	is	be	AUX
faba-80	232	105	easy	easy	ADJ
faba-80	232	106	to	to	PART
faba-80	232	107	understand	understand	VERB
faba-80	232	108	.	.	PUNCT
faba-80	233	1	classical	classical	ADJ
faba-80	233	2	assumption	assumption	NOUN
faba-80	233	3	test	test	NOUN
faba-80	233	4	,	,	PUNCT
faba-80	233	5	normality	normality	NOUN
faba-80	233	6	test	test	NOUN
faba-80	233	7	,	,	PUNCT
faba-80	233	8	multicollinearity	multicollinearity	NOUN
faba-80	233	9	test	test	NOUN
faba-80	233	10	,	,	PUNCT
faba-80	233	11	autocorrelation	autocorrelation	NOUN
faba-80	233	12	test	test	NOUN
faba-80	233	13	and	and	CCONJ
faba-80	233	14	heteroscedasticity	heteroscedasticity	NOUN
faba-80	233	15	test	test	NOUN
faba-80	233	16	,	,	PUNCT
faba-80	233	17	regression	regression	VERB
faba-80	233	18	feasibility	feasibility	NOUN
faba-80	233	19	test	test	NOUN
faba-80	233	20	,	,	PUNCT
faba-80	233	21	and	and	CCONJ
faba-80	233	22	hypothesis	hypothesis	NOUN
faba-80	233	23	test	test	NOUN
faba-80	233	24	.	.	PUNCT
faba-80	234	1	results	result	NOUN
faba-80	234	2	table	table	VERB
faba-80	234	3	1	1	NUM
faba-80	234	4	.	.	PUNCT
faba-80	234	5	descriptive	descriptive	ADJ
faba-80	234	6	statistics	statistic	NOUN
faba-80	234	7	variable	variable	ADJ
faba-80	234	8	obs	obs	PROPN
faba-80	234	9	mean	mean	PROPN
faba-80	234	10	st	st	PROPN
faba-80	234	11	.	.	PROPN
faba-80	234	12	dev	dev	PROPN
faba-80	234	13	min	min	PROPN
faba-80	234	14	max	max	PROPN
faba-80	234	15	institutional	institutional	PROPN
faba-80	234	16	ownership	ownership	NOUN
faba-80	234	17	505	505	NUM
faba-80	234	18	.2619	.2619	PROPN
faba-80	234	19	.19161	.19161	NOUN
faba-80	234	20	.00	.00	NUM
faba-80	234	21	1.00	1.00	NUM
faba-80	234	22	managerial	managerial	ADJ
faba-80	234	23	ownership	ownership	NOUN
faba-80	234	24	505	505	NUM
faba-80	234	25	.7381	.7381	NOUN
faba-80	234	26	.19161	.19161	NUM
faba-80	235	1	.00	.00	NUM
faba-80	235	2	1.00	1.00	NUM
faba-80	235	3	independent	independent	ADJ
faba-80	235	4	commissioners	commissioner	NOUN
faba-80	235	5	505	505	NUM
faba-80	235	6	.8768	.8768	PROPN
faba-80	235	7	.31921	.31921	PROPN
faba-80	235	8	.30	.30	NUM
faba-80	235	9	1.67	1.67	NUM
faba-80	235	10	board	board	NOUN
faba-80	235	11	of	of	ADP
faba-80	235	12	commissioners	commissioner	NOUN
faba-80	235	13	505	505	NUM
faba-80	235	14	4.0297	4.0297	NUM
faba-80	235	15	1.77871	1.77871	NUM
faba-80	235	16	2.00	2.00	NUM
faba-80	235	17	10.00	10.00	NUM
faba-80	235	18	audit	audit	NOUN
faba-80	235	19	committee	committee	NOUN
faba-80	235	20	3.0495	3.0495	NUM
faba-80	235	21	505	505	NUM
faba-80	235	22	.43132	.43132	NOUN
faba-80	236	1	2:00	2:00	NUM
faba-80	236	2	5:00	5:00	NUM
faba-80	236	3	audit	audit	NOUN
faba-80	236	4	quality	quality	NOUN
faba-80	236	5	.9802	.9802	PROPN
faba-80	236	6	.13946	.13946	NOUN
faba-80	236	7	505	505	NUM
faba-80	236	8	.00	.00	NUM
faba-80	236	9	1.00	1.00	NUM
faba-80	236	10	earnings	earning	NOUN
faba-80	236	11	management	management	NOUN
faba-80	236	12	1.9138	1.9138	NUM
faba-80	236	13	1.70731	1.70731	NUM
faba-80	236	14	-8.20	-8.20	NUM
faba-80	236	15	505	505	NUM
faba-80	236	16	20.44	20.44	NUM
faba-80	236	17	leverage	leverage	NOUN
faba-80	236	18	4.4838	4.4838	NUM
faba-80	236	19	79.25594	79.25594	NUM
faba-80	236	20	-225.04	-225.04	PROPN
faba-80	236	21	1763.79	1763.79	NUM
faba-80	236	22	505	505	NUM
faba-80	236	23	profitability	profitability	NOUN
faba-80	236	24	505	505	NUM
faba-80	236	25	.0414	.0414	NOUN
faba-80	236	26	.09811	.09811	PROPN
faba-80	236	27	-.55	-.55	SYM
faba-80	236	28	.72	.72	NUM
faba-80	236	29	company	company	NOUN
faba-80	236	30	size	size	NOUN
faba-80	236	31	28.2806	28.2806	NUM
faba-80	236	32	1.64214	1.64214	NUM
faba-80	236	33	22.76	22.76	NUM
faba-80	236	34	33.51	33.51	NUM
faba-80	236	35	505	505	NUM
faba-80	236	36	the	the	DET
faba-80	236	37	main	main	ADJ
faba-80	236	38	variable	variable	NOUN
faba-80	236	39	used	use	VERB
faba-80	236	40	in	in	ADP
faba-80	236	41	this	this	DET
faba-80	236	42	research	research	NOUN
faba-80	236	43	is	be	AUX
faba-80	236	44	institutional	institutional	ADJ
faba-80	236	45	ownership	ownership	NOUN
faba-80	236	46	,	,	PUNCT
faba-80	236	47	which	which	PRON
faba-80	236	48	has	have	VERB
faba-80	236	49	a	a	DET
faba-80	236	50	value	value	NOUN
faba-80	236	51	of	of	ADP
faba-80	236	52	505	505	NUM
faba-80	236	53	observations	observation	NOUN
faba-80	236	54	of	of	ADP
faba-80	236	55	data	datum	NOUN
faba-80	236	56	,	,	PUNCT
faba-80	236	57	with	with	ADP
faba-80	236	58	a	a	DET
faba-80	236	59	minimum	minimum	ADJ
faba-80	236	60	value	value	NOUN
faba-80	236	61	of	of	ADP
faba-80	236	62	0.00	0.00	NUM
faba-80	236	63	,	,	PUNCT
faba-80	236	64	a	a	DET
faba-80	236	65	maximum	maximum	ADJ
faba-80	236	66	value	value	NOUN
faba-80	236	67	of	of	ADP
faba-80	236	68	1.00	1.00	NUM
faba-80	236	69	,	,	PUNCT
faba-80	236	70	this	this	PRON
faba-80	236	71	shows	show	VERB
faba-80	236	72	that	that	SCONJ
faba-80	236	73	the	the	DET
faba-80	236	74	dimiter	dimiter	NOUN
faba-80	236	75	nenkov	nenkov	NOUN
faba-80	236	76	/	/	SYM
faba-80	236	77	finance	finance	NOUN
faba-80	236	78	,	,	PUNCT
faba-80	236	79	accounting	accounting	NOUN
faba-80	236	80	and	and	CCONJ
faba-80	236	81	business	business	NOUN
faba-80	236	82	analysis	analysis	NOUN
faba-80	236	83	3	3	NUM
faba-80	236	84	(	(	PUNCT
faba-80	236	85	1	1	NUM
faba-80	236	86	)	)	PUNCT
faba-80	236	87	2021	2021	NUM
faba-80	236	88	90	90	NUM
faba-80	236	89	company	company	NOUN
faba-80	236	90	in	in	ADP
faba-80	236	91	this	this	DET
faba-80	236	92	study	study	NOUN
faba-80	236	93	has	have	VERB
faba-80	236	94	institutional	institutional	ADJ
faba-80	236	95	shares	share	NOUN
faba-80	236	96	with	with	ADP
faba-80	236	97	a	a	DET
faba-80	236	98	minimum	minimum	NOUN
faba-80	236	99	of	of	ADP
faba-80	236	100	0.00	0.00	NUM
faba-80	236	101	and	and	CCONJ
faba-80	236	102	a	a	DET
faba-80	236	103	maximum	maximum	NOUN
faba-80	236	104	of	of	ADP
faba-80	236	105	1.00	1.00	NUM
faba-80	236	106	,	,	PUNCT
faba-80	236	107	and	and	CCONJ
faba-80	236	108	an	an	DET
faba-80	236	109	average	average	ADJ
faba-80	236	110	value	value	NOUN
faba-80	236	111	of	of	ADP
faba-80	236	112	0.2619	0.2619	NUM
faba-80	236	113	.	.	PUNCT
faba-80	237	1	and	and	CCONJ
faba-80	237	2	the	the	DET
faba-80	237	3	standard	standard	ADJ
faba-80	237	4	deviation	deviation	NOUN
faba-80	237	5	value	value	NOUN
faba-80	237	6	of	of	ADP
faba-80	237	7	0.19161	0.19161	NUM
faba-80	237	8	,	,	PUNCT
faba-80	237	9	this	this	PRON
faba-80	237	10	means	mean	VERB
faba-80	237	11	that	that	SCONJ
faba-80	237	12	the	the	DET
faba-80	237	13	institutional	institutional	ADJ
faba-80	237	14	company	company	NOUN
faba-80	237	15	has	have	VERB
faba-80	237	16	an	an	DET
faba-80	237	17	average	average	NOUN
faba-80	237	18	of	of	ADP
faba-80	237	19	0.2619	0.2619	NUM
faba-80	237	20	of	of	ADP
faba-80	237	21	all	all	DET
faba-80	237	22	shares	share	NOUN
faba-80	237	23	company	company	NOUN
faba-80	237	24	.	.	PUNCT
faba-80	238	1	share	share	NOUN
faba-80	238	2	ownership	ownership	NOUN
faba-80	238	3	by	by	ADP
faba-80	238	4	large	large	ADJ
faba-80	238	5	institutional	institutional	ADJ
faba-80	238	6	parties	party	NOUN
faba-80	238	7	can	can	AUX
faba-80	238	8	accelerate	accelerate	VERB
faba-80	238	9	company	company	NOUN
faba-80	238	10	management	management	NOUN
faba-80	238	11	to	to	PART
faba-80	238	12	provide	provide	VERB
faba-80	238	13	voluntary	voluntary	ADJ
faba-80	238	14	disclosures	disclosure	NOUN
faba-80	238	15	,	,	PUNCT
faba-80	238	16	because	because	SCONJ
faba-80	238	17	institutional	institutional	ADJ
faba-80	238	18	investors	investor	NOUN
faba-80	238	19	are	be	AUX
faba-80	238	20	considered	consider	VERB
faba-80	238	21	as	as	ADP
faba-80	238	22	sophisticated	sophisticated	ADJ
faba-80	238	23	investors	investor	NOUN
faba-80	238	24	so	so	SCONJ
faba-80	238	25	that	that	SCONJ
faba-80	238	26	they	they	PRON
faba-80	238	27	can	can	AUX
faba-80	238	28	perform	perform	VERB
faba-80	238	29	their	their	PRON
faba-80	238	30	monitoring	monitoring	NOUN
faba-80	238	31	function	function	NOUN
faba-80	238	32	more	more	ADV
faba-80	238	33	effectively	effectively	ADV
faba-80	238	34	and	and	CCONJ
faba-80	238	35	do	do	AUX
faba-80	238	36	not	not	PART
faba-80	238	37	easily	easily	ADV
faba-80	238	38	believe	believe	VERB
faba-80	238	39	in	in	ADP
faba-80	238	40	manipulation	manipulation	NOUN
faba-80	238	41	.	.	PUNCT
faba-80	239	1	managerial	managerial	ADJ
faba-80	239	2	ownership	ownership	NOUN
faba-80	239	3	has	have	VERB
faba-80	239	4	an	an	DET
faba-80	239	5	observational	observational	ADJ
faba-80	239	6	value	value	NOUN
faba-80	239	7	of	of	ADP
faba-80	239	8	505	505	NUM
faba-80	239	9	data	datum	NOUN
faba-80	239	10	,	,	PUNCT
faba-80	239	11	with	with	ADP
faba-80	239	12	a	a	DET
faba-80	239	13	minimum	minimum	ADJ
faba-80	239	14	value	value	NOUN
faba-80	239	15	of	of	ADP
faba-80	239	16	0.00	0.00	NUM
faba-80	239	17	,	,	PUNCT
faba-80	239	18	a	a	DET
faba-80	239	19	maximum	maximum	ADJ
faba-80	239	20	value	value	NOUN
faba-80	239	21	of	of	ADP
faba-80	239	22	1.00	1.00	NUM
faba-80	239	23	,	,	PUNCT
faba-80	239	24	this	this	PRON
faba-80	239	25	shows	show	VERB
faba-80	239	26	that	that	SCONJ
faba-80	239	27	the	the	DET
faba-80	239	28	company	company	NOUN
faba-80	239	29	in	in	ADP
faba-80	239	30	this	this	DET
faba-80	239	31	study	study	NOUN
faba-80	239	32	has	have	VERB
faba-80	239	33	managerial	managerial	ADJ
faba-80	239	34	shares	share	NOUN
faba-80	239	35	with	with	ADP
faba-80	239	36	a	a	DET
faba-80	239	37	minimum	minimum	NOUN
faba-80	239	38	of	of	ADP
faba-80	239	39	0.00	0.00	NUM
faba-80	239	40	and	and	CCONJ
faba-80	239	41	a	a	DET
faba-80	239	42	maximum	maximum	NOUN
faba-80	239	43	of	of	ADP
faba-80	239	44	1.00	1.00	NUM
faba-80	239	45	and	and	CCONJ
faba-80	239	46	an	an	DET
faba-80	239	47	average	average	ADJ
faba-80	239	48	value	value	NOUN
faba-80	239	49	of	of	ADP
faba-80	239	50	0.7381	0.7381	NUM
faba-80	239	51	and	and	CCONJ
faba-80	239	52	a	a	DET
faba-80	239	53	standard	standard	ADJ
faba-80	239	54	deviation	deviation	NOUN
faba-80	239	55	of	of	ADP
faba-80	239	56	0.19161	0.19161	NUM
faba-80	239	57	.	.	PUNCT
faba-80	240	1	this	this	PRON
faba-80	240	2	means	mean	VERB
faba-80	240	3	that	that	SCONJ
faba-80	240	4	the	the	DET
faba-80	240	5	managerial	managerial	ADJ
faba-80	240	6	company	company	NOUN
faba-80	240	7	owns	own	VERB
faba-80	240	8	an	an	DET
faba-80	240	9	average	average	NOUN
faba-80	240	10	of	of	ADP
faba-80	240	11	0.7381	0.7381	NUM
faba-80	240	12	of	of	ADP
faba-80	240	13	all	all	DET
faba-80	240	14	company	company	NOUN
faba-80	240	15	shares	share	NOUN
faba-80	240	16	.	.	PUNCT
faba-80	241	1	share	share	NOUN
faba-80	241	2	ownership	ownership	NOUN
faba-80	241	3	by	by	ADP
faba-80	241	4	large	large	ADJ
faba-80	241	5	managerial	managerial	ADJ
faba-80	241	6	parties	party	NOUN
faba-80	241	7	can	can	AUX
faba-80	241	8	accelerate	accelerate	VERB
faba-80	241	9	the	the	DET
faba-80	241	10	presentation	presentation	NOUN
faba-80	241	11	of	of	ADP
faba-80	241	12	voluntary	voluntary	ADJ
faba-80	241	13	disclosures	disclosure	NOUN
faba-80	241	14	because	because	SCONJ
faba-80	241	15	investors	investor	NOUN
faba-80	241	16	are	be	AUX
faba-80	241	17	considered	consider	VERB
faba-80	241	18	.	.	PUNCT
faba-80	242	1	the	the	DET
faba-80	242	2	proportion	proportion	NOUN
faba-80	242	3	of	of	ADP
faba-80	242	4	the	the	DET
faba-80	242	5	independent	independent	PROPN
faba-80	242	6	board	board	NOUN
faba-80	242	7	of	of	ADP
faba-80	242	8	commissioners	commissioner	NOUN
faba-80	242	9	has	have	VERB
faba-80	242	10	an	an	DET
faba-80	242	11	observational	observational	ADJ
faba-80	242	12	value	value	NOUN
faba-80	242	13	of	of	ADP
faba-80	242	14	505	505	NUM
faba-80	242	15	data	datum	NOUN
faba-80	242	16	,	,	PUNCT
faba-80	242	17	with	with	ADP
faba-80	242	18	a	a	DET
faba-80	242	19	minimum	minimum	ADJ
faba-80	242	20	value	value	NOUN
faba-80	242	21	of	of	ADP
faba-80	242	22	0.30	0.30	NUM
faba-80	242	23	,	,	PUNCT
faba-80	242	24	a	a	DET
faba-80	242	25	maximum	maximum	ADJ
faba-80	242	26	value	value	NOUN
faba-80	242	27	of	of	ADP
faba-80	242	28	1.67	1.67	NUM
faba-80	242	29	,	,	PUNCT
faba-80	242	30	this	this	PRON
faba-80	242	31	shows	show	VERB
faba-80	242	32	that	that	SCONJ
faba-80	242	33	the	the	DET
faba-80	242	34	company	company	NOUN
faba-80	242	35	in	in	ADP
faba-80	242	36	this	this	DET
faba-80	242	37	study	study	NOUN
faba-80	242	38	has	have	VERB
faba-80	242	39	a	a	DET
faba-80	242	40	board	board	NOUN
faba-80	242	41	.	.	PUNCT
faba-80	243	1	independent	independent	ADJ
faba-80	243	2	commissioners	commissioner	NOUN
faba-80	243	3	with	with	ADP
faba-80	243	4	a	a	DET
faba-80	243	5	minimum	minimum	NOUN
faba-80	243	6	of	of	ADP
faba-80	243	7	0.30	0.30	NUM
faba-80	243	8	and	and	CCONJ
faba-80	243	9	a	a	DET
faba-80	243	10	maximum	maximum	NOUN
faba-80	243	11	of	of	ADP
faba-80	243	12	1.67	1.67	NUM
faba-80	243	13	and	and	CCONJ
faba-80	243	14	an	an	DET
faba-80	243	15	average	average	ADJ
faba-80	243	16	value	value	NOUN
faba-80	243	17	of	of	ADP
faba-80	243	18	0.8768	0.8768	NUM
faba-80	243	19	and	and	CCONJ
faba-80	243	20	a	a	DET
faba-80	243	21	standard	standard	ADJ
faba-80	243	22	deviation	deviation	NOUN
faba-80	243	23	of	of	ADP
faba-80	243	24	0.31921	0.31921	NUM
faba-80	243	25	,	,	PUNCT
faba-80	243	26	this	this	PRON
faba-80	243	27	means	mean	VERB
faba-80	243	28	that	that	SCONJ
faba-80	243	29	the	the	DET
faba-80	243	30	company	company	NOUN
faba-80	243	31	has	have	VERB
faba-80	243	32	an	an	DET
faba-80	243	33	independent	independent	ADJ
faba-80	243	34	board	board	NOUN
faba-80	243	35	of	of	ADP
faba-80	243	36	commissioners	commissioner	NOUN
faba-80	243	37	on	on	ADP
faba-80	243	38	average	average	ADJ
faba-80	243	39	0.8768	0.8768	NUM
faba-80	243	40	of	of	ADP
faba-80	243	41	the	the	DET
faba-80	243	42	total	total	ADJ
faba-80	243	43	number	number	NOUN
faba-80	243	44	of	of	ADP
faba-80	243	45	commissioners	commissioner	NOUN
faba-80	243	46	.	.	PUNCT
faba-80	244	1	this	this	PRON
faba-80	244	2	shows	show	VERB
faba-80	244	3	that	that	SCONJ
faba-80	244	4	the	the	DET
faba-80	244	5	sample	sample	NOUN
faba-80	244	6	companies	company	NOUN
faba-80	244	7	have	have	AUX
faba-80	244	8	complied	comply	VERB
faba-80	244	9	with	with	ADP
faba-80	244	10	bapepam	bapepam	NOUN
faba-80	244	11	regulations	regulation	NOUN
faba-80	244	12	which	which	PRON
faba-80	244	13	require	require	VERB
faba-80	244	14	that	that	SCONJ
faba-80	244	15	a	a	DET
faba-80	244	16	percentage	percentage	NOUN
faba-80	244	17	of	of	ADP
faba-80	244	18	the	the	DET
faba-80	244	19	presence	presence	NOUN
faba-80	244	20	of	of	ADP
faba-80	244	21	independent	independent	ADJ
faba-80	244	22	commissioners	commissioner	NOUN
faba-80	244	23	is	be	AUX
faba-80	244	24	0.8768	0.8768	NUM
faba-80	244	25	on	on	ADP
faba-80	244	26	the	the	DET
faba-80	244	27	board	board	NOUN
faba-80	244	28	.	.	PUNCT
faba-80	245	1	the	the	DET
faba-80	245	2	large	large	ADJ
faba-80	245	3	number	number	NOUN
faba-80	245	4	of	of	ADP
faba-80	245	5	independent	independent	ADJ
faba-80	245	6	commissioners	commissioner	NOUN
faba-80	245	7	in	in	ADP
faba-80	245	8	the	the	DET
faba-80	245	9	company	company	NOUN
faba-80	245	10	can	can	AUX
faba-80	245	11	be	be	AUX
faba-80	245	12	a	a	DET
faba-80	245	13	control	control	NOUN
faba-80	245	14	over	over	ADP
faba-80	245	15	company	company	NOUN
faba-80	245	16	policy	policy	NOUN
faba-80	245	17	.	.	PUNCT
faba-80	246	1	the	the	DET
faba-80	246	2	size	size	NOUN
faba-80	246	3	of	of	ADP
faba-80	246	4	the	the	DET
faba-80	246	5	board	board	NOUN
faba-80	246	6	of	of	ADP
faba-80	246	7	commissioners	commissioner	NOUN
faba-80	246	8	has	have	VERB
faba-80	246	9	an	an	DET
faba-80	246	10	observational	observational	ADJ
faba-80	246	11	value	value	NOUN
faba-80	246	12	of	of	ADP
faba-80	246	13	505	505	NUM
faba-80	246	14	data	datum	NOUN
faba-80	246	15	,	,	PUNCT
faba-80	246	16	with	with	ADP
faba-80	246	17	a	a	DET
faba-80	246	18	minimum	minimum	ADJ
faba-80	246	19	value	value	NOUN
faba-80	246	20	of	of	ADP
faba-80	246	21	2.00	2.00	NUM
faba-80	246	22	,	,	PUNCT
faba-80	246	23	a	a	DET
faba-80	246	24	maximum	maximum	ADJ
faba-80	246	25	value	value	NOUN
faba-80	246	26	of	of	ADP
faba-80	246	27	10.00	10.00	NUM
faba-80	246	28	,	,	PUNCT
faba-80	246	29	this	this	PRON
faba-80	246	30	shows	show	VERB
faba-80	246	31	that	that	SCONJ
faba-80	246	32	the	the	DET
faba-80	246	33	company	company	NOUN
faba-80	246	34	in	in	ADP
faba-80	246	35	this	this	DET
faba-80	246	36	study	study	NOUN
faba-80	246	37	has	have	VERB
faba-80	246	38	a	a	DET
faba-80	246	39	board	board	NOUN
faba-80	246	40	of	of	ADP
faba-80	246	41	commissioners	commissioner	NOUN
faba-80	246	42	with	with	ADP
faba-80	246	43	a	a	DET
faba-80	246	44	minimum	minimum	NOUN
faba-80	246	45	of	of	ADP
faba-80	246	46	2.00	2.00	NUM
faba-80	246	47	and	and	CCONJ
faba-80	246	48	a	a	DET
faba-80	246	49	maximum	maximum	NOUN
faba-80	246	50	of	of	ADP
faba-80	246	51	10.00	10.00	NUM
faba-80	246	52	and	and	CCONJ
faba-80	246	53	an	an	DET
faba-80	246	54	average	average	ADJ
faba-80	246	55	value	value	NOUN
faba-80	246	56	of	of	ADP
faba-80	246	57	4.0297	4.0297	NUM
faba-80	246	58	and	and	CCONJ
faba-80	246	59	a	a	DET
faba-80	246	60	standard	standard	ADJ
faba-80	246	61	deviation	deviation	NOUN
faba-80	246	62	value	value	NOUN
faba-80	246	63	of	of	ADP
faba-80	246	64	1.77871	1.77871	NUM
faba-80	246	65	.	.	PUNCT
faba-80	247	1	,	,	PUNCT
faba-80	247	2	this	this	PRON
faba-80	247	3	means	mean	VERB
faba-80	247	4	that	that	SCONJ
faba-80	247	5	the	the	DET
faba-80	247	6	company	company	NOUN
faba-80	247	7	has	have	VERB
faba-80	247	8	an	an	DET
faba-80	247	9	average	average	ADJ
faba-80	247	10	board	board	NOUN
faba-80	247	11	of	of	ADP
faba-80	247	12	commissioners	commissioner	NOUN
faba-80	247	13	of	of	ADP
faba-80	247	14	4.0297	4.0297	NUM
faba-80	247	15	of	of	ADP
faba-80	247	16	the	the	DET
faba-80	247	17	total	total	ADJ
faba-80	247	18	number	number	NOUN
faba-80	247	19	of	of	ADP
faba-80	247	20	members	member	NOUN
faba-80	247	21	of	of	ADP
faba-80	247	22	the	the	DET
faba-80	247	23	existing	exist	VERB
faba-80	247	24	commissioners	commissioner	NOUN
faba-80	247	25	board	board	NOUN
faba-80	247	26	.	.	PUNCT
faba-80	248	1	this	this	PRON
faba-80	248	2	shows	show	VERB
faba-80	248	3	that	that	SCONJ
faba-80	248	4	the	the	DET
faba-80	248	5	sample	sample	NOUN
faba-80	248	6	companies	company	NOUN
faba-80	248	7	have	have	AUX
faba-80	248	8	met	meet	VERB
faba-80	248	9	bapepam	bapepam	NOUN
faba-80	248	10	regulations	regulation	NOUN
faba-80	248	11	which	which	PRON
faba-80	248	12	require	require	VERB
faba-80	248	13	a	a	DET
faba-80	248	14	percentage	percentage	NOUN
faba-80	248	15	of	of	ADP
faba-80	248	16	the	the	DET
faba-80	248	17	presence	presence	NOUN
faba-80	248	18	of	of	ADP
faba-80	248	19	a	a	DET
faba-80	248	20	board	board	NOUN
faba-80	248	21	of	of	ADP
faba-80	248	22	commissioners	commissioner	NOUN
faba-80	248	23	to	to	PART
faba-80	248	24	be	be	AUX
faba-80	248	25	4.0297	4.0297	NUM
faba-80	248	26	.	.	PUNCT
faba-80	249	1	the	the	DET
faba-80	249	2	audit	audit	NOUN
faba-80	249	3	committee	committee	NOUN
faba-80	249	4	has	have	VERB
faba-80	249	5	an	an	DET
faba-80	249	6	observation	observation	NOUN
faba-80	249	7	value	value	NOUN
faba-80	249	8	of	of	ADP
faba-80	249	9	505	505	NUM
faba-80	249	10	data	datum	NOUN
faba-80	249	11	,	,	PUNCT
faba-80	249	12	with	with	ADP
faba-80	249	13	a	a	DET
faba-80	249	14	minimum	minimum	ADJ
faba-80	249	15	value	value	NOUN
faba-80	249	16	of	of	ADP
faba-80	249	17	2.00	2.00	NUM
faba-80	249	18	,	,	PUNCT
faba-80	249	19	a	a	DET
faba-80	249	20	maximum	maximum	ADJ
faba-80	249	21	value	value	NOUN
faba-80	249	22	of	of	ADP
faba-80	249	23	5.00	5.00	NUM
faba-80	249	24	,	,	PUNCT
faba-80	249	25	this	this	PRON
faba-80	249	26	shows	show	VERB
faba-80	249	27	that	that	SCONJ
faba-80	249	28	the	the	DET
faba-80	249	29	company	company	NOUN
faba-80	249	30	in	in	ADP
faba-80	249	31	this	this	DET
faba-80	249	32	study	study	NOUN
faba-80	249	33	uses	use	VERB
faba-80	249	34	an	an	DET
faba-80	249	35	audit	audit	NOUN
faba-80	249	36	committee	committee	NOUN
faba-80	249	37	with	with	ADP
faba-80	249	38	a	a	DET
faba-80	249	39	minimum	minimum	NOUN
faba-80	249	40	of	of	ADP
faba-80	249	41	2.00	2.00	NUM
faba-80	249	42	and	and	CCONJ
faba-80	249	43	a	a	DET
faba-80	249	44	maximum	maximum	NOUN
faba-80	249	45	of	of	ADP
faba-80	249	46	5.00	5.00	NUM
faba-80	249	47	and	and	CCONJ
faba-80	249	48	an	an	DET
faba-80	249	49	average	average	ADJ
faba-80	249	50	value	value	NOUN
faba-80	249	51	of	of	ADP
faba-80	249	52	3.0495	3.0495	NUM
faba-80	249	53	and	and	CCONJ
faba-80	249	54	a	a	DET
faba-80	249	55	standard	standard	ADJ
faba-80	249	56	deviation	deviation	NOUN
faba-80	249	57	of	of	ADP
faba-80	249	58	0.43132	0.43132	NUM
faba-80	249	59	.	.	PUNCT
faba-80	250	1	this	this	PRON
faba-80	250	2	means	mean	VERB
faba-80	250	3	that	that	SCONJ
faba-80	250	4	the	the	DET
faba-80	250	5	companies	company	NOUN
faba-80	250	6	in	in	ADP
faba-80	250	7	the	the	DET
faba-80	250	8	sample	sample	NOUN
faba-80	250	9	of	of	ADP
faba-80	250	10	this	this	DET
faba-80	250	11	study	study	NOUN
faba-80	250	12	were	be	AUX
faba-80	250	13	only	only	ADV
faba-80	250	14	3.0495	3.0495	NUM
faba-80	250	15	companies	company	NOUN
faba-80	250	16	that	that	PRON
faba-80	250	17	held	hold	VERB
faba-80	250	18	audit	audit	NOUN
faba-80	250	19	committee	committee	NOUN
faba-80	250	20	reports	report	VERB
faba-80	250	21	the	the	DET
faba-80	250	22	most	most	ADJ
faba-80	250	23	.	.	PUNCT
faba-80	251	1	audit	audit	NOUN
faba-80	251	2	quality	quality	NOUN
faba-80	251	3	has	have	VERB
faba-80	251	4	an	an	DET
faba-80	251	5	observation	observation	NOUN
faba-80	251	6	value	value	NOUN
faba-80	251	7	of	of	ADP
faba-80	251	8	505	505	NUM
faba-80	251	9	data	datum	NOUN
faba-80	251	10	,	,	PUNCT
faba-80	251	11	with	with	ADP
faba-80	251	12	a	a	DET
faba-80	251	13	minimum	minimum	ADJ
faba-80	251	14	value	value	NOUN
faba-80	251	15	of	of	ADP
faba-80	251	16	00	00	NUM
faba-80	251	17	,	,	PUNCT
faba-80	251	18	a	a	DET
faba-80	251	19	maximum	maximum	ADJ
faba-80	251	20	value	value	NOUN
faba-80	251	21	of	of	ADP
faba-80	251	22	1.00	1.00	NUM
faba-80	251	23	,	,	PUNCT
faba-80	251	24	and	and	CCONJ
faba-80	251	25	an	an	DET
faba-80	251	26	average	average	ADJ
faba-80	251	27	value	value	NOUN
faba-80	251	28	of	of	ADP
faba-80	251	29	0.9802	0.9802	NUM
faba-80	251	30	and	and	CCONJ
faba-80	251	31	a	a	DET
faba-80	251	32	standard	standard	ADJ
faba-80	251	33	deviation	deviation	NOUN
faba-80	251	34	value	value	NOUN
faba-80	251	35	of	of	ADP
faba-80	251	36	0.13946	0.13946	NUM
faba-80	251	37	.	.	PUNCT
faba-80	252	1	(	(	PUNCT
faba-80	252	2	out	out	ADP
faba-80	252	3	of	of	ADP
faba-80	252	4	505	505	NUM
faba-80	252	5	,	,	PUNCT
faba-80	252	6	there	there	PRON
faba-80	252	7	are	be	VERB
faba-80	252	8	495	495	NUM
faba-80	252	9	companies	company	NOUN
faba-80	252	10	that	that	PRON
faba-80	252	11	have	have	VERB
faba-80	252	12	a	a	DET
faba-80	252	13	value	value	NOUN
faba-80	252	14	of	of	ADP
faba-80	252	15	1	1	NUM
faba-80	252	16	and	and	CCONJ
faba-80	252	17	the	the	DET
faba-80	252	18	remaining	remain	VERB
faba-80	252	19	10	10	NUM
faba-80	252	20	companies	company	NOUN
faba-80	252	21	have	have	VERB
faba-80	252	22	a	a	DET
faba-80	252	23	value	value	NOUN
faba-80	252	24	of	of	ADP
faba-80	252	25	0	0	NUM
faba-80	252	26	)	)	PUNCT
faba-80	252	27	.	.	PUNCT
faba-80	253	1	this	this	PRON
faba-80	253	2	means	mean	VERB
faba-80	253	3	that	that	SCONJ
faba-80	253	4	the	the	DET
faba-80	253	5	companies	company	NOUN
faba-80	253	6	in	in	ADP
faba-80	253	7	the	the	DET
faba-80	253	8	sample	sample	NOUN
faba-80	253	9	of	of	ADP
faba-80	253	10	this	this	DET
faba-80	253	11	study	study	NOUN
faba-80	253	12	are	be	AUX
faba-80	253	13	only	only	ADV
faba-80	253	14	0.9802	0.9802	NUM
faba-80	253	15	companies	company	NOUN
faba-80	253	16	that	that	PRON
faba-80	253	17	use	use	VERB
faba-80	253	18	quality	quality	NOUN
faba-80	253	19	auditors	auditor	NOUN
faba-80	253	20	or	or	CCONJ
faba-80	253	21	are	be	AUX
faba-80	253	22	included	include	VERB
faba-80	253	23	in	in	ADP
faba-80	253	24	the	the	DET
faba-80	253	25	big	big	ADJ
faba-80	253	26	six	six	NUM
faba-80	253	27	group	group	NOUN
faba-80	253	28	,	,	PUNCT
faba-80	253	29	while	while	SCONJ
faba-80	253	30	the	the	DET
faba-80	253	31	rest	rest	NOUN
faba-80	253	32	still	still	ADV
faba-80	253	33	use	use	VERB
faba-80	253	34	non	non	ADJ
faba-80	253	35	big	big	ADJ
faba-80	253	36	six	six	NUM
faba-80	253	37	auditors	auditor	NOUN
faba-80	253	38	.	.	PUNCT
faba-80	254	1	the	the	DET
faba-80	254	2	use	use	NOUN
faba-80	254	3	of	of	ADP
faba-80	254	4	qualified	qualified	ADJ
faba-80	254	5	auditors	auditor	NOUN
faba-80	254	6	will	will	AUX
faba-80	254	7	reduce	reduce	VERB
faba-80	254	8	the	the	DET
faba-80	254	9	company	company	NOUN
faba-80	254	10	's	's	PART
faba-80	254	11	opportunity	opportunity	NOUN
faba-80	254	12	to	to	PART
faba-80	254	13	commit	commit	VERB
faba-80	254	14	fraud	fraud	NOUN
faba-80	254	15	in	in	ADP
faba-80	254	16	presenting	present	VERB
faba-80	254	17	inaccurate	inaccurate	ADJ
faba-80	254	18	information	information	NOUN
faba-80	254	19	.	.	PUNCT
faba-80	255	1	earnings	earning	NOUN
faba-80	255	2	management	management	NOUN
faba-80	255	3	is	be	AUX
faba-80	255	4	carried	carry	VERB
faba-80	255	5	out	out	ADP
faba-80	255	6	using	use	VERB
faba-80	255	7	the	the	DET
faba-80	255	8	stuben	stuben	PROPN
faba-80	255	9	model	model	NOUN
faba-80	255	10	which	which	PRON
faba-80	255	11	has	have	VERB
faba-80	255	12	an	an	DET
faba-80	255	13	observational	observational	ADJ
faba-80	255	14	value	value	NOUN
faba-80	255	15	of	of	ADP
faba-80	255	16	505	505	NUM
faba-80	255	17	data	datum	NOUN
faba-80	255	18	,	,	PUNCT
faba-80	255	19	with	with	ADP
faba-80	255	20	a	a	DET
faba-80	255	21	minimum	minimum	ADJ
faba-80	255	22	value	value	NOUN
faba-80	255	23	of	of	ADP
faba-80	255	24	-8.20	-8.20	NUM
faba-80	255	25	,	,	PUNCT
faba-80	255	26	a	a	DET
faba-80	255	27	maximum	maximum	ADJ
faba-80	255	28	value	value	NOUN
faba-80	255	29	of	of	ADP
faba-80	255	30	20.44	20.44	NUM
faba-80	255	31	,	,	PUNCT
faba-80	255	32	with	with	ADP
faba-80	255	33	a	a	DET
faba-80	255	34	negative	negative	ADJ
faba-80	255	35	minimum	minimum	NOUN
faba-80	255	36	value	value	NOUN
faba-80	255	37	and	and	CCONJ
faba-80	255	38	a	a	DET
faba-80	255	39	positive	positive	ADJ
faba-80	255	40	maximum	maximum	NOUN
faba-80	255	41	,	,	PUNCT
faba-80	255	42	this	this	PRON
faba-80	255	43	shows	show	VERB
faba-80	255	44	that	that	SCONJ
faba-80	255	45	there	there	PRON
faba-80	255	46	is	be	VERB
faba-80	255	47	an	an	DET
faba-80	255	48	increase	increase	NOUN
faba-80	255	49	in	in	ADP
faba-80	255	50	profit	profit	NOUN
faba-80	255	51	that	that	PRON
faba-80	255	52	occurs	occur	VERB
faba-80	255	53	in	in	ADP
faba-80	255	54	the	the	DET
faba-80	255	55	companies	company	NOUN
faba-80	255	56	in	in	ADP
faba-80	255	57	this	this	DET
faba-80	255	58	study	study	NOUN
faba-80	255	59	sample	sample	NOUN
faba-80	255	60	.	.	PUNCT
faba-80	256	1	this	this	PRON
faba-80	256	2	shows	show	VERB
faba-80	256	3	that	that	SCONJ
faba-80	256	4	the	the	DET
faba-80	256	5	major	major	ADJ
faba-80	256	6	management	management	NOUN
faba-80	256	7	actions	action	NOUN
faba-80	256	8	taken	take	VERB
faba-80	256	9	by	by	ADP
faba-80	256	10	companies	company	NOUN
faba-80	256	11	in	in	ADP
faba-80	256	12	reporting	report	VERB
faba-80	256	13	earnings	earning	NOUN
faba-80	256	14	are	be	AUX
faba-80	256	15	by	by	ADP
faba-80	256	16	choosing	choose	VERB
faba-80	256	17	accounting	accounting	NOUN
faba-80	256	18	methods	method	NOUN
faba-80	256	19	that	that	PRON
faba-80	256	20	can	can	AUX
faba-80	256	21	increase	increase	VERB
faba-80	256	22	profits	profit	NOUN
faba-80	256	23	.	.	PUNCT
faba-80	257	1	the	the	DET
faba-80	257	2	average	average	ADJ
faba-80	257	3	value	value	NOUN
faba-80	257	4	is	be	AUX
faba-80	257	5	1.9138	1.9138	NUM
faba-80	257	6	and	and	CCONJ
faba-80	257	7	the	the	DET
faba-80	257	8	standard	standard	ADJ
faba-80	257	9	deviation	deviation	NOUN
faba-80	257	10	value	value	NOUN
faba-80	257	11	is	be	AUX
faba-80	257	12	1.70731	1.70731	NUM
faba-80	257	13	.	.	PUNCT
faba-80	258	1	leverage	leverage	NOUN
faba-80	258	2	has	have	VERB
faba-80	258	3	an	an	DET
faba-80	258	4	observational	observational	ADJ
faba-80	258	5	value	value	NOUN
faba-80	258	6	of	of	ADP
faba-80	258	7	505	505	NUM
faba-80	258	8	data	datum	NOUN
faba-80	258	9	,	,	PUNCT
faba-80	258	10	with	with	ADP
faba-80	258	11	a	a	DET
faba-80	258	12	minimum	minimum	ADJ
faba-80	258	13	value	value	NOUN
faba-80	258	14	of	of	ADP
faba-80	258	15	-225.04	-225.04	PROPN
faba-80	258	16	,	,	PUNCT
faba-80	258	17	a	a	DET
faba-80	258	18	maximum	maximum	ADJ
faba-80	258	19	value	value	NOUN
faba-80	258	20	of	of	ADP
faba-80	258	21	1763.79	1763.79	NUM
faba-80	258	22	,	,	PUNCT
faba-80	258	23	this	this	PRON
faba-80	258	24	shows	show	VERB
faba-80	258	25	that	that	SCONJ
faba-80	258	26	the	the	DET
faba-80	258	27	company	company	NOUN
faba-80	258	28	has	have	VERB
faba-80	258	29	a	a	DET
faba-80	258	30	total	total	ADJ
faba-80	258	31	long	long	ADJ
faba-80	258	32	-	-	PUNCT
faba-80	258	33	term	term	NOUN
faba-80	258	34	debt	debt	NOUN
faba-80	258	35	that	that	PRON
faba-80	258	36	is	be	AUX
faba-80	258	37	smaller	small	ADJ
faba-80	258	38	than	than	ADP
faba-80	258	39	total	total	ADJ
faba-80	258	40	assets	asset	NOUN
faba-80	258	41	,	,	PUNCT
faba-80	258	42	this	this	PRON
faba-80	258	43	means	mean	VERB
faba-80	258	44	that	that	SCONJ
faba-80	258	45	the	the	DET
faba-80	258	46	company	company	NOUN
faba-80	258	47	's	's	PART
faba-80	258	48	ability	ability	NOUN
faba-80	258	49	to	to	PART
faba-80	258	50	pay	pay	VERB
faba-80	258	51	off	off	ADP
faba-80	258	52	long	long	ADJ
faba-80	258	53	-	-	PUNCT
faba-80	258	54	term	term	NOUN
faba-80	258	55	liabilities	liability	NOUN
faba-80	258	56	using	use	VERB
faba-80	258	57	assets	asset	NOUN
faba-80	258	58	is	be	AUX
faba-80	258	59	quite	quite	ADV
faba-80	258	60	high	high	ADJ
faba-80	258	61	and	and	CCONJ
faba-80	258	62	the	the	DET
faba-80	258	63	average	average	ADJ
faba-80	258	64	value	value	NOUN
faba-80	258	65	of	of	ADP
faba-80	258	66	4.4838	4.4838	NUM
faba-80	258	67	and	and	CCONJ
faba-80	258	68	the	the	DET
faba-80	258	69	standard	standard	ADJ
faba-80	258	70	deviation	deviation	NOUN
faba-80	258	71	value	value	NOUN
faba-80	258	72	of	of	ADP
faba-80	258	73	79.25594	79.25594	NUM
faba-80	258	74	.	.	PUNCT
faba-80	259	1	the	the	DET
faba-80	259	2	average	average	ADJ
faba-80	259	3	value	value	NOUN
faba-80	259	4	of	of	ADP
faba-80	259	5	4.4838	4.4838	NUM
faba-80	259	6	shows	show	VERB
faba-80	259	7	that	that	SCONJ
faba-80	259	8	on	on	ADP
faba-80	259	9	average	average	ADJ
faba-80	259	10	the	the	DET
faba-80	259	11	company	company	NOUN
faba-80	259	12	has	have	AUX
faba-80	259	13	total	total	ADJ
faba-80	259	14	long	long	ADJ
faba-80	259	15	-	-	PUNCT
faba-80	259	16	term	term	NOUN
faba-80	259	17	debt	debt	NOUN
faba-80	259	18	less	less	ADJ
faba-80	259	19	than	than	ADP
faba-80	259	20	total	total	ADJ
faba-80	259	21	assets	asset	NOUN
faba-80	259	22	,	,	PUNCT
faba-80	259	23	which	which	PRON
faba-80	259	24	means	mean	VERB
faba-80	259	25	the	the	DET
faba-80	259	26	company	company	NOUN
faba-80	259	27	has	have	VERB
faba-80	259	28	the	the	DET
faba-80	259	29	ability	ability	NOUN
faba-80	259	30	to	to	PART
faba-80	259	31	pay	pay	VERB
faba-80	259	32	off	off	ADP
faba-80	259	33	its	its	PRON
faba-80	259	34	obligations	obligation	NOUN
faba-80	259	35	using	use	VERB
faba-80	259	36	assets	asset	NOUN
faba-80	259	37	.	.	PUNCT
faba-80	260	1	profitability	profitability	NOUN
faba-80	260	2	has	have	VERB
faba-80	260	3	an	an	DET
faba-80	260	4	observational	observational	ADJ
faba-80	260	5	value	value	NOUN
faba-80	260	6	of	of	ADP
faba-80	260	7	505	505	NUM
faba-80	260	8	data	datum	NOUN
faba-80	260	9	,	,	PUNCT
faba-80	260	10	with	with	ADP
faba-80	260	11	a	a	DET
faba-80	260	12	minimum	minimum	ADJ
faba-80	260	13	value	value	NOUN
faba-80	260	14	of	of	ADP
faba-80	260	15	–	–	PUNCT
faba-80	260	16	0.55	0.55	NUM
faba-80	260	17	,	,	PUNCT
faba-80	260	18	a	a	DET
faba-80	260	19	maximum	maximum	ADJ
faba-80	260	20	value	value	NOUN
faba-80	260	21	of	of	ADP
faba-80	260	22	0.72	0.72	NUM
faba-80	260	23	and	and	CCONJ
faba-80	260	24	an	an	DET
faba-80	260	25	average	average	ADJ
faba-80	260	26	value	value	NOUN
faba-80	260	27	of	of	ADP
faba-80	260	28	0.0414	0.0414	NUM
faba-80	260	29	and	and	CCONJ
faba-80	260	30	a	a	DET
faba-80	260	31	standard	standard	ADJ
faba-80	260	32	deviation	deviation	NOUN
faba-80	260	33	of	of	ADP
faba-80	260	34	0.09811	0.09811	NUM
faba-80	260	35	.	.	PUNCT
faba-80	261	1	this	this	PRON
faba-80	261	2	shows	show	VERB
faba-80	261	3	that	that	SCONJ
faba-80	261	4	the	the	DET
faba-80	261	5	company	company	NOUN
faba-80	261	6	has	have	VERB
faba-80	261	7	profitability	profitability	NOUN
faba-80	261	8	with	with	ADP
faba-80	261	9	a	a	DET
faba-80	261	10	minimum	minimum	ADJ
faba-80	261	11	value	value	NOUN
faba-80	261	12	of	of	ADP
faba-80	261	13	0.55	0.55	NUM
faba-80	261	14	and	and	CCONJ
faba-80	261	15	a	a	DET
faba-80	261	16	maximum	maximum	NOUN
faba-80	261	17	of	of	ADP
faba-80	261	18	0.72	0.72	NUM
faba-80	261	19	.	.	PUNCT
faba-80	262	1	company	company	NOUN
faba-80	262	2	size	size	NOUN
faba-80	262	3	has	have	VERB
faba-80	262	4	an	an	DET
faba-80	262	5	observational	observational	ADJ
faba-80	262	6	value	value	NOUN
faba-80	262	7	of	of	ADP
faba-80	262	8	505	505	NUM
faba-80	262	9	data	datum	NOUN
faba-80	262	10	,	,	PUNCT
faba-80	262	11	with	with	ADP
faba-80	262	12	a	a	DET
faba-80	262	13	minimum	minimum	ADJ
faba-80	262	14	value	value	NOUN
faba-80	262	15	of	of	ADP
faba-80	262	16	22.76	22.76	NUM
faba-80	262	17	,	,	PUNCT
faba-80	262	18	a	a	DET
faba-80	262	19	maximum	maximum	ADJ
faba-80	262	20	value	value	NOUN
faba-80	262	21	of	of	ADP
faba-80	262	22	33.51	33.51	NUM
faba-80	262	23	and	and	CCONJ
faba-80	262	24	an	an	DET
faba-80	262	25	average	average	ADJ
faba-80	262	26	value	value	NOUN
faba-80	262	27	of	of	ADP
faba-80	262	28	28.2806	28.2806	NUM
faba-80	262	29	and	and	CCONJ
faba-80	262	30	a	a	DET
faba-80	262	31	standard	standard	ADJ
faba-80	262	32	deviation	deviation	NOUN
faba-80	262	33	value	value	NOUN
faba-80	262	34	of	of	ADP
faba-80	262	35	1.64214	1.64214	NUM
faba-80	262	36	.	.	PUNCT
faba-80	263	1	this	this	DET
faba-80	263	2	value	value	NOUN
faba-80	263	3	shows	show	VERB
faba-80	263	4	that	that	SCONJ
faba-80	263	5	the	the	DET
faba-80	263	6	average	average	ADJ
faba-80	263	7	company	company	NOUN
faba-80	263	8	in	in	ADP
faba-80	263	9	the	the	DET
faba-80	263	10	sample	sample	NOUN
faba-80	263	11	of	of	ADP
faba-80	263	12	this	this	DET
faba-80	263	13	study	study	NOUN
faba-80	263	14	has	have	VERB
faba-80	263	15	assets	asset	NOUN
faba-80	263	16	of	of	ADP
faba-80	263	17	28,2806	28,2806	NUM
faba-80	263	18	billion	billion	NUM
faba-80	263	19	in	in	ADP
faba-80	263	20	rupiah	rupiah	PROPN
faba-80	263	21	.	.	PUNCT
faba-80	264	1	there	there	PRON
faba-80	264	2	is	be	VERB
faba-80	264	3	a	a	DET
faba-80	264	4	sample	sample	NOUN
faba-80	264	5	that	that	PRON
faba-80	264	6	has	have	VERB
faba-80	264	7	the	the	DET
faba-80	264	8	highest	high	ADJ
faba-80	264	9	assets	asset	NOUN
faba-80	264	10	of	of	ADP
faba-80	264	11	33.51	33.51	NUM
faba-80	264	12	billion	billion	NUM
faba-80	264	13	in	in	ADP
faba-80	264	14	rupiah	rupiah	NOUN
faba-80	264	15	and	and	CCONJ
faba-80	264	16	the	the	DET
faba-80	264	17	sample	sample	NOUN
faba-80	264	18	has	have	VERB
faba-80	264	19	the	the	DET
faba-80	264	20	lowest	low	ADJ
faba-80	264	21	assets	asset	NOUN
faba-80	264	22	of	of	ADP
faba-80	264	23	22.76	22.76	NUM
faba-80	264	24	billion	billion	NUM
faba-80	264	25	in	in	ADP
faba-80	264	26	rupiah	rupiah	PROPN
faba-80	264	27	.	.	PUNCT
faba-80	265	1	companies	company	NOUN
faba-80	265	2	in	in	ADP
faba-80	265	3	the	the	DET
faba-80	265	4	sample	sample	NOUN
faba-80	265	5	of	of	ADP
faba-80	265	6	this	this	DET
faba-80	265	7	study	study	NOUN
faba-80	265	8	are	be	AUX
faba-80	265	9	classified	classify	VERB
faba-80	265	10	as	as	ADP
faba-80	265	11	small	small	ADJ
faba-80	265	12	companies	company	NOUN
faba-80	265	13	,	,	PUNCT
faba-80	265	14	because	because	SCONJ
faba-80	265	15	according	accord	VERB
faba-80	265	16	to	to	ADP
faba-80	265	17	nurkhin	nurkhin	NOUN
faba-80	265	18	(	(	PUNCT
faba-80	265	19	2009	2009	NUM
faba-80	265	20	)	)	PUNCT
faba-80	265	21	a	a	DET
faba-80	265	22	company	company	NOUN
faba-80	265	23	is	be	AUX
faba-80	265	24	categorized	categorize	VERB
faba-80	265	25	as	as	ADV
faba-80	265	26	large	large	ADJ
faba-80	265	27	if	if	SCONJ
faba-80	265	28	it	it	PRON
faba-80	265	29	has	have	VERB
faba-80	265	30	total	total	ADJ
faba-80	265	31	assets	asset	NOUN
faba-80	265	32	of	of	ADP
faba-80	265	33	more	more	ADJ
faba-80	265	34	than	than	ADP
faba-80	265	35	1	1	NUM
faba-80	265	36	trillion	trillion	NUM
faba-80	265	37	,	,	PUNCT
faba-80	265	38	and	and	CCONJ
faba-80	265	39	medium	medium	NOUN
faba-80	265	40	companies	company	NOUN
faba-80	265	41	have	have	VERB
faba-80	265	42	total	total	ADJ
faba-80	265	43	assets	asset	NOUN
faba-80	265	44	greater	great	ADJ
faba-80	265	45	than	than	ADP
faba-80	265	46	100	100	NUM
faba-80	265	47	billion	billion	NUM
faba-80	265	48	and	and	CCONJ
faba-80	265	49	smaller	small	ADJ
faba-80	265	50	than	than	ADP
faba-80	265	51	1	1	NUM
faba-80	265	52	trillion	trillion	NUM
faba-80	265	53	,	,	PUNCT
faba-80	266	1	while	while	SCONJ
faba-80	266	2	small	small	ADJ
faba-80	266	3	dimiter	dimiter	NOUN
faba-80	266	4	nenkov	nenkov	NOUN
faba-80	266	5	/	/	SYM
faba-80	266	6	finance	finance	NOUN
faba-80	266	7	,	,	PUNCT
faba-80	266	8	accounting	accounting	NOUN
faba-80	266	9	and	and	CCONJ
faba-80	266	10	business	business	NOUN
faba-80	266	11	analysis	analysis	NOUN
faba-80	266	12	3	3	NUM
faba-80	266	13	(	(	PUNCT
faba-80	266	14	1	1	NUM
faba-80	266	15	)	)	PUNCT
faba-80	266	16	2021	2021	NUM
faba-80	266	17	91	91	NUM
faba-80	266	18	companies	company	NOUN
faba-80	266	19	have	have	VERB
faba-80	266	20	assets	asset	NOUN
faba-80	266	21	in	in	ADP
faba-80	266	22	below	below	ADP
faba-80	266	23	100	100	NUM
faba-80	266	24	billion	billion	NUM
faba-80	266	25	.	.	PUNCT
faba-80	266	26	table	table	NOUN
faba-80	266	27	2	2	NUM
faba-80	266	28	.	.	PUNCT
faba-80	267	1	regression	regression	NOUN
faba-80	267	2	results	result	VERB
faba-80	267	3	ka	ka	PROPN
faba-80	268	1	=	=	SYM
faba-80	268	2	β0	β0	PROPN
faba-80	269	1	+	+	CCONJ
faba-80	269	2	β1ki	β1ki	PUNCT
faba-80	270	1	+	+	CCONJ
faba-80	270	2	β2	β2	ADJ
faba-80	270	3	km	km	NOUN
faba-80	270	4	+	+	CCONJ
faba-80	270	5	β3dki	β3dki	PUNCT
faba-80	271	1	+	+	CCONJ
faba-80	271	2	β4dk	β4dk	PUNCT
faba-80	271	3	+	+	NUM
faba-80	271	4	β5	β5	ADJ
faba-80	271	5	km	km	NOUN
faba-80	271	6	+	+	CCONJ
faba-80	271	7	β6ki	β6ki	PUNCT
faba-80	271	8	*	*	PUNCT
faba-80	271	9	ml	ml	PUNCT
faba-80	271	10	+	+	CCONJ
faba-80	271	11	β7	β7	ADJ
faba-80	271	12	km	km	NOUN
faba-80	271	13	*	*	PUNCT
faba-80	271	14	ml	ml	NOUN
faba-80	271	15	+	+	CCONJ
faba-80	271	16	β8	β8	ADJ
faba-80	271	17	dki	dki	NOUN
faba-80	271	18	*	*	PUNCT
faba-80	271	19	ml	ml	PROPN
faba-80	271	20	+	+	X
faba-80	271	21	β9dk	β9dk	PUNCT
faba-80	271	22	*	*	PUNCT
faba-80	271	23	ml	ml	NOUN
faba-80	271	24	+	+	CCONJ
faba-80	271	25	β10	β10	NOUN
faba-80	271	26	km	km	NOUN
faba-80	271	27	*	*	PUNCT
faba-80	271	28	ml	ml	PROPN
faba-80	271	29	+	+	CCONJ
faba-80	271	30	β11lev	β11lev	NOUN
faba-80	271	31	+	+	CCONJ
faba-80	271	32	β12size	β12size	VERB
faba-80	271	33	+	+	X
faba-80	271	34	β13roe	β13roe	NOUN
faba-80	271	35	+	+	CCONJ
faba-80	271	36	e	e	NOUN
faba-80	271	37	variable	variable	ADJ
faba-80	271	38	pred.sign	pred.sign	PROPN
faba-80	271	39	coefisient	coefisient	NOUN
faba-80	271	40	t	t	NOUN
faba-80	271	41	count	count	NOUN
faba-80	271	42	sign	sign	NOUN
faba-80	271	43	.	.	PUNCT
faba-80	272	1	ki	ki	PROPN
faba-80	272	2	(	(	PUNCT
faba-80	272	3	+	+	NOUN
faba-80	272	4	)	)	PUNCT
faba-80	272	5	.106	.106	NUM
faba-80	273	1	3,267	3,267	NUM
faba-80	273	2	.001	.001	NUM
faba-80	273	3	*	*	PUNCT
faba-80	273	4	km	km	NOUN
faba-80	273	5	(	(	PUNCT
faba-80	273	6	-	-	PUNCT
faba-80	273	7	)	)	PUNCT
faba-80	273	8	-.106	-.106	NOUN
faba-80	273	9	-3.299	-3.299	NOUN
faba-80	273	10	.001	.001	NUM
faba-80	273	11	*	*	PUNCT
faba-80	273	12	dki	dki	NOUN
faba-80	273	13	(	(	PUNCT
faba-80	273	14	-	-	PUNCT
faba-80	273	15	)	)	PUNCT
faba-80	273	16	-.033	-.033	PROPN
faba-80	273	17	-1.474	-1.474	NOUN
faba-80	273	18	.141	.141	NUM
faba-80	273	19	dk	dk	X
faba-80	273	20	(	(	PUNCT
faba-80	273	21	+	+	NOUN
faba-80	273	22	)	)	PUNCT
faba-80	273	23	.011	.011	NUM
faba-80	273	24	2,449	2,449	NUM
faba-80	273	25	.015	.015	NUM
faba-80	273	26	*	*	PUNCT
faba-80	273	27	km	km	NOUN
faba-80	273	28	(	(	PUNCT
faba-80	273	29	-	-	PUNCT
faba-80	273	30	)	)	PUNCT
faba-80	273	31	.006	.006	NUM
faba-80	273	32	.	.	PUNCT
faba-80	274	1	424	424	NUM
faba-80	274	2	.672	.672	NUM
faba-80	274	3	ki	ki	PROPN
faba-80	274	4	*	*	PUNCT
faba-80	274	5	ml	ml	PROPN
faba-80	274	6	(	(	PUNCT
faba-80	274	7	+	+	NOUN
faba-80	274	8	)	)	PUNCT
faba-80	274	9	.	.	PUNCT
faba-80	275	1	032	032	NUM
faba-80	275	2	1,218	1,218	NUM
faba-80	275	3	.224	.224	NUM
faba-80	275	4	km	km	NOUN
faba-80	275	5	*	*	PUNCT
faba-80	275	6	ml	ml	PROPN
faba-80	275	7	(	(	PUNCT
faba-80	275	8	-	-	PUNCT
faba-80	275	9	)	)	PUNCT
faba-80	275	10	-.032	-.032	PROPN
faba-80	275	11	-1,218	-1,218	NOUN
faba-80	275	12	.224	.224	NUM
faba-80	275	13	dki	dki	PROPN
faba-80	275	14	*	*	PUNCT
faba-80	275	15	ml	ml	PROPN
faba-80	275	16	(	(	PUNCT
faba-80	275	17	-	-	PUNCT
faba-80	275	18	)	)	PUNCT
faba-80	275	19	-.016	-.016	PROPN
faba-80	275	20	-1,212	-1,212	PROPN
faba-80	276	1	.226	.226	NUM
faba-80	276	2	dk	dk	X
faba-80	276	3	*	*	PUNCT
faba-80	276	4	ml	ml	X
faba-80	276	5	(	(	PUNCT
faba-80	276	6	+	+	NOUN
faba-80	276	7	)	)	PUNCT
faba-80	276	8	.001	.001	NUM
faba-80	276	9	.595	.595	NUM
faba-80	276	10	.552	.552	NUM
faba-80	277	1	km	km	NOUN
faba-80	277	2	*	*	PUNCT
faba-80	277	3	ml	ml	PROPN
faba-80	277	4	(	(	PUNCT
faba-80	277	5	-	-	PUNCT
faba-80	277	6	)	)	PUNCT
faba-80	277	7	-	-	PUNCT
faba-80	277	8	.	.	PROPN
faba-80	277	9	002	002	NUM
faba-80	278	1	-.280	-.280	NOUN
faba-80	278	2	.779	.779	NUM
faba-80	279	1	lv	lv	PROPN
faba-80	279	2	(	(	PUNCT
faba-80	279	3	-	-	PUNCT
faba-80	279	4	)	)	PUNCT
faba-80	279	5	-1.974	-1.974	NUM
faba-80	279	6	-.245	-.245	NOUN
faba-80	279	7	.807	.807	NUM
faba-80	279	8	up	up	ADP
faba-80	279	9	(	(	PUNCT
faba-80	279	10	-	-	PUNCT
faba-80	279	11	)	)	PUNCT
faba-80	279	12	-.001	-.001	NOUN
faba-80	279	13	-.151	-.151	NOUN
faba-80	279	14	.880	.880	NUM
faba-80	279	15	roe	roe	PROPN
faba-80	279	16	(	(	PUNCT
faba-80	279	17	-	-	PUNCT
faba-80	279	18	)	)	PUNCT
faba-80	279	19	-.025	-.025	NOUN
faba-80	279	20	-.377	-.377	PROPN
faba-80	279	21	.706	.706	NUM
faba-80	279	22	prob	prob	PROPN
faba-80	279	23	(	(	PUNCT
faba-80	279	24	statistic	statistic	PROPN
faba-80	279	25	)	)	PUNCT
faba-80	279	26	1.964	1.964	NUM
faba-80	279	27	adj	adj	NOUN
faba-80	279	28	r	r	PROPN
faba-80	279	29	square	square	NOUN
faba-80	279	30	0.18	0.18	NUM
faba-80	279	31	std.error	std.error	NOUN
faba-80	279	32	.13818	.13818	NOUN
faba-80	280	1	n	n	PRON
faba-80	280	2	505	505	NUM
faba-80	280	3	*	*	NOUN
faba-80	280	4	significance	significance	NOUN
faba-80	280	5	at	at	ADP
faba-80	280	6	5	5	NUM
faba-80	280	7	%	%	NOUN
faba-80	280	8	level	level	NOUN
faba-80	280	9	information	information	NOUN
faba-80	280	10	:	:	PUNCT
faba-80	280	11	ki	ki	PROPN
faba-80	280	12	:	:	PUNCT
faba-80	280	13	institutional	institutional	ADJ
faba-80	280	14	ownership	ownership	NOUN
faba-80	280	15	ka	ka	PROPN
faba-80	280	16	:	:	PUNCT
faba-80	280	17	audit	audit	VERB
faba-80	280	18	quality	quality	NOUN
faba-80	280	19	km	km	NOUN
faba-80	280	20	:	:	PUNCT
faba-80	280	21	managerial	managerial	ADJ
faba-80	280	22	ownership	ownership	NOUN
faba-80	280	23	ml	ml	NOUN
faba-80	280	24	:	:	PUNCT
faba-80	280	25	profit	profit	NOUN
faba-80	280	26	management	management	NOUN
faba-80	280	27	dki	dki	NOUN
faba-80	280	28	:	:	PUNCT
faba-80	280	29	independent	independent	PROPN
faba-80	280	30	board	board	PROPN
faba-80	280	31	of	of	ADP
faba-80	280	32	commissioners	commissioner	NOUN
faba-80	280	33	lv	lv	INTJ
faba-80	280	34	:	:	PUNCT
faba-80	280	35	leverage	leverage	NOUN
faba-80	280	36	dk	dk	PROPN
faba-80	280	37	:	:	PUNCT
faba-80	280	38	board	board	NOUN
faba-80	280	39	of	of	ADP
faba-80	280	40	commissioners	commissioner	NOUN
faba-80	280	41	up	up	ADP
faba-80	280	42	:	:	PUNCT
faba-80	280	43	company	company	NOUN
faba-80	280	44	size	size	NOUN
faba-80	280	45	km	km	PROPN
faba-80	280	46	:	:	PUNCT
faba-80	280	47	committee	committee	NOUN
faba-80	280	48	audit	audit	NOUN
faba-80	280	49	roe	roe	NOUN
faba-80	280	50	:	:	PUNCT
faba-80	280	51	return	return	VERB
faba-80	280	52	on	on	ADP
faba-80	280	53	earning	earn	VERB
faba-80	280	54	by	by	ADP
faba-80	280	55	using	use	VERB
faba-80	280	56	the	the	DET
faba-80	280	57	0.05	0.05	NUM
faba-80	280	58	value	value	NOUN
faba-80	280	59	obtainedt	obtainedt	NOUN
faba-80	280	60	is	be	AUX
faba-80	280	61	tarithmetic	tarithmetic	ADJ
faba-80	280	62	with	with	ADP
faba-80	280	63	ttable	ttable	ADJ
faba-80	280	64	amounted	amount	VERB
faba-80	280	65	to	to	ADP
faba-80	280	66	1,964	1,964	NUM
faba-80	280	67	,	,	PUNCT
faba-80	280	68	thus	thus	ADV
faba-80	280	69	the	the	DET
faba-80	280	70	significance	significance	NOUN
faba-80	280	71	t	t	NOUN
faba-80	280	72	value	value	NOUN
faba-80	280	73	is	be	AUX
faba-80	280	74	greater	great	ADJ
faba-80	280	75	than	than	ADP
faba-80	280	76	ttable	ttable	ADJ
faba-80	280	77	or	or	CCONJ
faba-80	280	78	3,267	3,267	NUM
faba-80	280	79	>	>	SYM
faba-80	280	80	1,964	1,964	NUM
faba-80	280	81	,	,	PUNCT
faba-80	280	82	this	this	PRON
faba-80	280	83	means	mean	VERB
faba-80	280	84	that	that	SCONJ
faba-80	280	85	significantly	significantly	ADV
faba-80	280	86	influence	influence	VERB
faba-80	280	87	the	the	DET
faba-80	280	88	institutional	institutional	ADJ
faba-80	280	89	ownership	ownership	NOUN
faba-80	280	90	audit	audit	NOUN
faba-80	280	91	quality	quality	NOUN
faba-80	280	92	.	.	PUNCT
faba-80	281	1	institutional	institutional	ADJ
faba-80	281	2	ownership	ownership	NOUN
faba-80	281	3	has	have	VERB
faba-80	281	4	a	a	DET
faba-80	281	5	very	very	ADV
faba-80	281	6	low	low	ADJ
faba-80	281	7	relationship	relationship	NOUN
faba-80	281	8	with	with	ADP
faba-80	281	9	audit	audit	NOUN
faba-80	281	10	quality	quality	NOUN
faba-80	281	11	.	.	PUNCT
faba-80	282	1	the	the	DET
faba-80	282	2	positive	positive	ADJ
faba-80	282	3	correlation	correlation	NOUN
faba-80	282	4	coefficient	coefficient	NOUN
faba-80	282	5	indicates	indicate	VERB
faba-80	282	6	that	that	SCONJ
faba-80	282	7	adequate	adequate	ADJ
faba-80	282	8	institutional	institutional	ADJ
faba-80	282	9	ownership	ownership	NOUN
faba-80	282	10	tends	tend	VERB
faba-80	282	11	to	to	PART
faba-80	282	12	be	be	AUX
faba-80	282	13	followed	follow	VERB
faba-80	282	14	by	by	ADP
faba-80	282	15	an	an	DET
faba-80	282	16	increase	increase	NOUN
faba-80	282	17	in	in	ADP
faba-80	282	18	audit	audit	NOUN
faba-80	282	19	quality	quality	NOUN
faba-80	282	20	.	.	PUNCT
faba-80	283	1	while	while	SCONJ
faba-80	283	2	the	the	DET
faba-80	283	3	control	control	NOUN
faba-80	283	4	variable	variable	NOUN
faba-80	283	5	,	,	PUNCT
faba-80	283	6	namely	namely	ADV
faba-80	283	7	leverage	leverage	NOUN
faba-80	283	8	,	,	PUNCT
faba-80	283	9	shows	show	VERB
faba-80	283	10	a	a	DET
faba-80	283	11	t	t	NOUN
faba-80	283	12	value	value	NOUN
faba-80	283	13	of	of	ADP
faba-80	283	14	-.245	-.245	PROPN
faba-80	283	15	with	with	ADP
faba-80	283	16	a	a	DET
faba-80	283	17	significance	significance	NOUN
faba-80	283	18	level	level	NOUN
faba-80	283	19	of	of	ADP
faba-80	283	20	.807	.807	NUM
faba-80	283	21	,	,	PUNCT
faba-80	283	22	profitability	profitability	NOUN
faba-80	283	23	shows	show	VERB
faba-80	283	24	a	a	DET
faba-80	283	25	t	t	NOUN
faba-80	283	26	value	value	NOUN
faba-80	283	27	of	of	ADP
faba-80	283	28	-.377	-.377	PUNCT
faba-80	283	29	with	with	ADP
faba-80	283	30	a	a	DET
faba-80	283	31	significance	significance	NOUN
faba-80	283	32	level	level	NOUN
faba-80	283	33	.	.	PUNCT
faba-80	284	1	706	706	NUM
faba-80	284	2	and	and	CCONJ
faba-80	284	3	company	company	NOUN
faba-80	284	4	size	size	NOUN
faba-80	284	5	which	which	PRON
faba-80	284	6	shows	show	VERB
faba-80	284	7	the	the	DET
faba-80	284	8	t	t	NOUN
faba-80	284	9	value	value	NOUN
faba-80	284	10	of	of	ADP
faba-80	284	11	-.151	-.151	NOUN
faba-80	284	12	with	with	ADP
faba-80	284	13	a	a	DET
faba-80	284	14	significance	significance	NOUN
faba-80	284	15	level	level	NOUN
faba-80	284	16	of	of	ADP
faba-80	284	17	.880	.880	NUM
faba-80	284	18	.	.	PUNCT
faba-80	285	1	both	both	DET
faba-80	285	2	leverage	leverage	NOUN
faba-80	285	3	,	,	PUNCT
faba-80	285	4	profitability	profitability	NOUN
faba-80	285	5	and	and	CCONJ
faba-80	285	6	firm	firm	ADJ
faba-80	285	7	size	size	NOUN
faba-80	285	8	do	do	AUX
faba-80	285	9	not	not	PART
faba-80	285	10	have	have	VERB
faba-80	285	11	a	a	DET
faba-80	285	12	significant	significant	ADJ
faba-80	285	13	effect	effect	NOUN
faba-80	285	14	on	on	ADP
faba-80	285	15	audit	audit	NOUN
faba-80	285	16	quality	quality	NOUN
faba-80	285	17	because	because	SCONJ
faba-80	285	18	the	the	DET
faba-80	285	19	level	level	NOUN
faba-80	285	20	of	of	ADP
faba-80	285	21	significance	significance	NOUN
faba-80	285	22	is	be	AUX
faba-80	285	23	greater	great	ADJ
faba-80	285	24	than	than	ADP
faba-80	285	25	0.05	0.05	NUM
faba-80	285	26	.	.	PUNCT
faba-80	286	1	by	by	ADP
faba-80	286	2	using	use	VERB
faba-80	286	3	the	the	DET
faba-80	286	4	0.05	0.05	NUM
faba-80	286	5	obtained	obtain	VERB
faba-80	286	6	t	t	NOUN
faba-80	286	7	value	value	NOUN
faba-80	286	8	with	with	ADP
faba-80	286	9	ttable	ttable	ADJ
faba-80	286	10	amounted	amount	VERB
faba-80	286	11	to	to	ADP
faba-80	286	12	-1964	-1964	PROPN
faba-80	286	13	,	,	PUNCT
faba-80	286	14	thus	thus	ADV
faba-80	286	15	the	the	DET
faba-80	286	16	significance	significance	NOUN
faba-80	286	17	t	t	NOUN
faba-80	286	18	value	value	NOUN
faba-80	286	19	is	be	AUX
faba-80	286	20	greater	great	ADJ
faba-80	286	21	than	than	ADP
faba-80	286	22	ttable	ttable	ADJ
faba-80	286	23	or	or	CCONJ
faba-80	286	24	-3267	-3267	NOUN
faba-80	286	25	>	>	X
faba-80	286	26	-1.964	-1.964	NOUN
faba-80	286	27	.	.	PUNCT
faba-80	287	1	this	this	PRON
faba-80	287	2	shows	show	VERB
faba-80	287	3	that	that	SCONJ
faba-80	287	4	managerial	managerial	ADJ
faba-80	287	5	ownership	ownership	NOUN
faba-80	287	6	has	have	VERB
faba-80	287	7	a	a	DET
faba-80	287	8	significant	significant	ADJ
faba-80	287	9	effect	effect	NOUN
faba-80	287	10	.	.	PUNCT
faba-80	288	1	the	the	DET
faba-80	288	2	managerial	managerial	ADJ
faba-80	288	3	ownership	ownership	NOUN
faba-80	288	4	has	have	VERB
faba-80	288	5	very	very	ADV
faba-80	288	6	low	low	ADJ
faba-80	288	7	correlation	correlation	NOUN
faba-80	288	8	on	on	ADP
faba-80	288	9	audit	audit	NOUN
faba-80	288	10	quality	quality	NOUN
faba-80	288	11	.	.	PUNCT
faba-80	289	1	the	the	DET
faba-80	289	2	correlation	correlation	NOUN
faba-80	289	3	coefficient	coefficient	NOUN
faba-80	289	4	is	be	AUX
faba-80	289	5	negative	negative	ADJ
faba-80	289	6	,	,	PUNCT
faba-80	289	7	indicating	indicate	VERB
faba-80	289	8	that	that	SCONJ
faba-80	289	9	more	more	ADV
faba-80	289	10	adequate	adequate	ADJ
faba-80	289	11	managerial	managerial	ADJ
faba-80	289	12	ownership	ownership	NOUN
faba-80	289	13	tends	tend	VERB
faba-80	289	14	to	to	PART
faba-80	289	15	be	be	AUX
faba-80	289	16	followed	follow	VERB
faba-80	289	17	by	by	ADP
faba-80	289	18	a	a	DET
faba-80	289	19	decrease	decrease	NOUN
faba-80	289	20	in	in	ADP
faba-80	289	21	audit	audit	NOUN
faba-80	289	22	quality	quality	NOUN
faba-80	289	23	.	.	PUNCT
faba-80	290	1	while	while	SCONJ
faba-80	290	2	the	the	DET
faba-80	290	3	control	control	NOUN
faba-80	290	4	variable	variable	NOUN
faba-80	290	5	,	,	PUNCT
faba-80	290	6	namely	namely	ADV
faba-80	290	7	leverage	leverage	NOUN
faba-80	290	8	shows	show	VERB
faba-80	290	9	a	a	DET
faba-80	290	10	t	t	NOUN
faba-80	290	11	value	value	NOUN
faba-80	290	12	of	of	ADP
faba-80	290	13	-.245	-.245	PROPN
faba-80	290	14	with	with	ADP
faba-80	290	15	a	a	DET
faba-80	290	16	significance	significance	NOUN
faba-80	290	17	level	level	NOUN
faba-80	290	18	of	of	ADP
faba-80	290	19	.807	.807	NUM
faba-80	290	20	,	,	PUNCT
faba-80	290	21	profitability	profitability	NOUN
faba-80	290	22	shows	show	VERB
faba-80	290	23	a	a	DET
faba-80	290	24	t	t	NOUN
faba-80	290	25	value	value	NOUN
faba-80	290	26	of	of	ADP
faba-80	290	27	-.377	-.377	PUNCT
faba-80	290	28	with	with	ADP
faba-80	290	29	a	a	DET
faba-80	290	30	significance	significance	NOUN
faba-80	290	31	level	level	NOUN
faba-80	290	32	of	of	ADP
faba-80	290	33	.706	.706	NUM
faba-80	290	34	and	and	CCONJ
faba-80	290	35	company	company	NOUN
faba-80	290	36	size	size	NOUN
faba-80	290	37	which	which	PRON
faba-80	290	38	shows	show	VERB
faba-80	290	39	a	a	DET
faba-80	290	40	t	t	NOUN
faba-80	290	41	value	value	NOUN
faba-80	290	42	of	of	ADP
faba-80	290	43	-.151	-.151	NOUN
faba-80	290	44	with	with	ADP
faba-80	290	45	a	a	DET
faba-80	290	46	significance	significance	NOUN
faba-80	290	47	level	level	NOUN
faba-80	290	48	of	of	ADP
faba-80	290	49	.880	.880	NUM
faba-80	290	50	.	.	PUNCT
faba-80	291	1	both	both	DET
faba-80	291	2	leverage	leverage	NOUN
faba-80	291	3	,	,	PUNCT
faba-80	291	4	profitability	profitability	NOUN
faba-80	291	5	and	and	CCONJ
faba-80	291	6	firm	firm	ADJ
faba-80	291	7	size	size	NOUN
faba-80	291	8	do	do	AUX
faba-80	291	9	not	not	PART
faba-80	291	10	have	have	VERB
faba-80	291	11	a	a	DET
faba-80	291	12	significant	significant	ADJ
faba-80	291	13	effect	effect	NOUN
faba-80	291	14	on	on	ADP
faba-80	291	15	audit	audit	NOUN
faba-80	291	16	quality	quality	NOUN
faba-80	291	17	because	because	SCONJ
faba-80	291	18	the	the	DET
faba-80	291	19	level	level	NOUN
faba-80	291	20	of	of	ADP
faba-80	291	21	significance	significance	NOUN
faba-80	291	22	is	be	AUX
faba-80	291	23	greater	great	ADJ
faba-80	291	24	than	than	ADP
faba-80	291	25	0.05	0.05	NUM
faba-80	291	26	.	.	PUNCT
faba-80	292	1	by	by	ADP
faba-80	292	2	using	use	VERB
faba-80	292	3	the	the	DET
faba-80	292	4	0.05	0.05	NUM
faba-80	292	5	obtained	obtain	VERB
faba-80	292	6	t	t	NOUN
faba-80	292	7	value	value	NOUN
faba-80	292	8	with	with	ADP
faba-80	292	9	ttable	ttable	ADJ
faba-80	292	10	amounted	amount	VERB
faba-80	292	11	to	to	ADP
faba-80	292	12	1,964	1,964	NUM
faba-80	292	13	,	,	PUNCT
faba-80	292	14	thus	thus	ADV
faba-80	292	15	the	the	DET
faba-80	292	16	significance	significance	NOUN
faba-80	292	17	valuet	valuet	NOUN
faba-80	292	18	is	be	AUX
faba-80	292	19	smaller	small	ADJ
faba-80	292	20	than	than	ADP
faba-80	292	21	ttable	ttable	ADJ
faba-80	292	22	or	or	CCONJ
faba-80	292	23	-1474	-1474	NOUN
faba-80	292	24	<	<	X
faba-80	292	25	-1964	-1964	PROPN
faba-80	292	26	,	,	PUNCT
faba-80	292	27	this	this	PRON
faba-80	292	28	means	mean	VERB
faba-80	292	29	that	that	SCONJ
faba-80	292	30	the	the	DET
faba-80	292	31	independent	independent	PROPN
faba-80	292	32	commissioner	commissioner	PROPN
faba-80	292	33	board	board	NOUN
faba-80	292	34	does	do	AUX
faba-80	292	35	not	not	PART
faba-80	292	36	affect	affect	VERB
faba-80	292	37	the	the	DET
faba-80	292	38	quality	quality	NOUN
faba-80	292	39	.	.	PUNCT
faba-80	293	1	the	the	DET
faba-80	293	2	independent	independent	PROPN
faba-80	293	3	board	board	PROPN
faba-80	293	4	of	of	ADP
faba-80	293	5	commissioners	commissioner	NOUN
faba-80	293	6	has	have	VERB
faba-80	293	7	a	a	DET
faba-80	293	8	very	very	ADV
faba-80	293	9	low	low	ADJ
faba-80	293	10	relationship	relationship	NOUN
faba-80	293	11	with	with	ADP
faba-80	293	12	audit	audit	NOUN
faba-80	293	13	quality	quality	NOUN
faba-80	293	14	,	,	PUNCT
faba-80	293	15	meaning	mean	VERB
faba-80	293	16	that	that	SCONJ
faba-80	293	17	the	the	DET
faba-80	293	18	correlation	correlation	NOUN
faba-80	293	19	coefficient	coefficient	NOUN
faba-80	293	20	is	be	AUX
faba-80	293	21	negative	negative	ADJ
faba-80	293	22	,	,	PUNCT
faba-80	293	23	indicating	indicate	VERB
faba-80	293	24	that	that	SCONJ
faba-80	293	25	a	a	DET
faba-80	293	26	more	more	ADV
faba-80	293	27	adequate	adequate	ADJ
faba-80	293	28	independent	independent	ADJ
faba-80	293	29	board	board	NOUN
faba-80	293	30	tends	tend	VERB
faba-80	293	31	to	to	PART
faba-80	293	32	be	be	AUX
faba-80	293	33	followed	follow	VERB
faba-80	293	34	by	by	ADP
faba-80	293	35	a	a	DET
faba-80	293	36	decrease	decrease	NOUN
faba-80	293	37	in	in	ADP
faba-80	293	38	audit	audit	NOUN
faba-80	293	39	quality	quality	NOUN
faba-80	293	40	,	,	PUNCT
faba-80	293	41	while	while	SCONJ
faba-80	293	42	the	the	DET
faba-80	293	43	control	control	NOUN
faba-80	293	44	variable	variable	NOUN
faba-80	293	45	,	,	PUNCT
faba-80	293	46	namely	namely	ADV
faba-80	293	47	leverage	leverage	NOUN
faba-80	293	48	,	,	PUNCT
faba-80	293	49	shows	show	VERB
faba-80	293	50	a	a	DET
faba-80	293	51	t	t	NOUN
faba-80	293	52	value	value	NOUN
faba-80	293	53	of	of	ADP
faba-80	293	54	-036	-036	PROPN
faba-80	293	55	with	with	ADP
faba-80	293	56	a	a	DET
faba-80	293	57	significance	significance	NOUN
faba-80	293	58	level	level	NOUN
faba-80	293	59	of	of	ADP
faba-80	293	60	.971	.971	NUM
faba-80	293	61	,	,	PUNCT
faba-80	293	62	the	the	DET
faba-80	293	63	profitability	profitability	NOUN
faba-80	293	64	shows	show	VERB
faba-80	293	65	the	the	DET
faba-80	293	66	t	t	NOUN
faba-80	293	67	value	value	NOUN
faba-80	293	68	of	of	ADP
faba-80	293	69	-.670	-.670	PROPN
faba-80	293	70	with	with	ADP
faba-80	293	71	a	a	DET
faba-80	293	72	significance	significance	NOUN
faba-80	293	73	level	level	NOUN
faba-80	293	74	of	of	ADP
faba-80	293	75	.503	.503	NUM
faba-80	293	76	and	and	CCONJ
faba-80	293	77	the	the	DET
faba-80	293	78	size	size	NOUN
faba-80	293	79	of	of	ADP
faba-80	293	80	the	the	DET
faba-80	293	81	company	company	NOUN
faba-80	293	82	which	which	PRON
faba-80	293	83	shows	show	VERB
faba-80	293	84	the	the	DET
faba-80	293	85	t	t	NOUN
faba-80	293	86	value	value	NOUN
faba-80	293	87	of	of	ADP
faba-80	293	88	-.606	-.606	PROPN
faba-80	293	89	with	with	ADP
faba-80	293	90	a	a	DET
faba-80	293	91	significance	significance	NOUN
faba-80	293	92	level	level	NOUN
faba-80	293	93	of	of	ADP
faba-80	293	94	.545	.545	NUM
faba-80	293	95	.	.	PUNCT
faba-80	294	1	both	both	DET
faba-80	294	2	leverage	leverage	NOUN
faba-80	294	3	,	,	PUNCT
faba-80	294	4	profitability	profitability	NOUN
faba-80	294	5	and	and	CCONJ
faba-80	294	6	firm	firm	ADJ
faba-80	294	7	size	size	NOUN
faba-80	294	8	do	do	AUX
faba-80	294	9	not	not	PART
faba-80	294	10	have	have	VERB
faba-80	294	11	a	a	DET
faba-80	294	12	significant	significant	ADJ
faba-80	294	13	effect	effect	NOUN
faba-80	294	14	on	on	ADP
faba-80	294	15	audit	audit	NOUN
faba-80	294	16	quality	quality	NOUN
faba-80	294	17	because	because	SCONJ
faba-80	294	18	the	the	DET
faba-80	294	19	level	level	NOUN
faba-80	294	20	of	of	ADP
faba-80	294	21	significance	significance	NOUN
faba-80	294	22	is	be	AUX
faba-80	294	23	greater	great	ADJ
faba-80	294	24	than	than	ADP
faba-80	294	25	0.05	0.05	NUM
faba-80	294	26	.	.	PUNCT
faba-80	295	1	by	by	ADP
faba-80	295	2	using	use	VERB
faba-80	295	3	the	the	DET
faba-80	295	4	0.05	0.05	NUM
faba-80	295	5	obtained	obtain	VERB
faba-80	295	6	t	t	NOUN
faba-80	295	7	value	value	NOUN
faba-80	295	8	with	with	ADP
faba-80	295	9	ttable	ttable	ADJ
faba-80	295	10	amounted	amount	VERB
faba-80	295	11	to	to	ADP
faba-80	295	12	1,964	1,964	NUM
faba-80	295	13	,	,	PUNCT
faba-80	295	14	thus	thus	ADV
faba-80	295	15	the	the	DET
faba-80	295	16	significance	significance	NOUN
faba-80	295	17	valuet	valuet	NOUN
faba-80	295	18	is	be	AUX
faba-80	295	19	greater	great	ADJ
faba-80	295	20	than	than	ADP
faba-80	295	21	ttable	ttable	ADJ
faba-80	295	22	or	or	CCONJ
faba-80	295	23	2,449	2,449	NUM
faba-80	295	24	>	>	X
faba-80	295	25	1,964	1,964	NUM
faba-80	295	26	,	,	PUNCT
faba-80	295	27	this	this	PRON
faba-80	295	28	means	mean	VERB
faba-80	295	29	that	that	SCONJ
faba-80	295	30	boc	boc	VERB
faba-80	295	31	significant	significant	ADJ
faba-80	295	32	effect	effect	NOUN
faba-80	295	33	on	on	ADP
faba-80	295	34	audit	audit	NOUN
faba-80	295	35	quality	quality	NOUN
faba-80	295	36	.	.	PUNCT
faba-80	296	1	the	the	DET
faba-80	296	2	board	board	NOUN
faba-80	296	3	of	of	ADP
faba-80	296	4	commissioners	commissioner	NOUN
faba-80	296	5	has	have	VERB
faba-80	296	6	a	a	DET
faba-80	296	7	very	very	ADV
faba-80	296	8	low	low	ADJ
faba-80	296	9	relationship	relationship	NOUN
faba-80	296	10	with	with	ADP
faba-80	296	11	audit	audit	NOUN
faba-80	296	12	quality	quality	NOUN
faba-80	296	13	.	.	PUNCT
faba-80	297	1	the	the	DET
faba-80	297	2	correlation	correlation	NOUN
faba-80	297	3	coefficient	coefficient	NOUN
faba-80	297	4	is	be	AUX
faba-80	297	5	positive	positive	ADJ
faba-80	297	6	,	,	PUNCT
faba-80	297	7	this	this	PRON
faba-80	297	8	is	be	AUX
faba-80	297	9	because	because	SCONJ
faba-80	297	10	the	the	DET
faba-80	297	11	more	more	ADJ
faba-80	297	12	commissioners	commissioner	NOUN
faba-80	297	13	,	,	PUNCT
faba-80	297	14	the	the	PRON
faba-80	297	15	better	well	ADJ
faba-80	297	16	the	the	DET
faba-80	297	17	quality	quality	NOUN
faba-80	297	18	of	of	ADP
faba-80	297	19	the	the	DET
faba-80	297	20	supervisory	supervisory	ADJ
faba-80	297	21	process	process	NOUN
faba-80	297	22	carried	carry	VERB
faba-80	297	23	out	out	ADP
faba-80	297	24	by	by	ADP
faba-80	297	25	the	the	DET
faba-80	297	26	board	board	NOUN
faba-80	297	27	dimiter	dimiter	NOUN
faba-80	297	28	nenkov	nenkov	PROPN
faba-80	297	29	/	/	SYM
faba-80	297	30	finance	finance	NOUN
faba-80	297	31	,	,	PUNCT
faba-80	297	32	accounting	accounting	NOUN
faba-80	297	33	and	and	CCONJ
faba-80	297	34	business	business	NOUN
faba-80	297	35	analysis	analysis	NOUN
faba-80	297	36	3	3	NUM
faba-80	297	37	(	(	PUNCT
faba-80	297	38	1	1	NUM
faba-80	297	39	)	)	PUNCT
faba-80	297	40	2021	2021	NUM
faba-80	297	41	92	92	NUM
faba-80	297	42	in	in	ADP
faba-80	297	43	a	a	DET
faba-80	297	44	company	company	NOUN
faba-80	297	45	that	that	PRON
faba-80	297	46	demands	demand	VERB
faba-80	297	47	quality	quality	NOUN
faba-80	297	48	audit	audit	NOUN
faba-80	297	49	results	result	NOUN
faba-80	297	50	with	with	ADP
faba-80	297	51	qualified	qualified	ADJ
faba-80	297	52	auditors	auditor	NOUN
faba-80	297	53	in	in	ADP
faba-80	297	54	the	the	DET
faba-80	297	55	company	company	NOUN
faba-80	297	56	,	,	PUNCT
faba-80	297	57	while	while	SCONJ
faba-80	297	58	the	the	DET
faba-80	297	59	control	control	NOUN
faba-80	297	60	variable	variable	NOUN
faba-80	297	61	,	,	PUNCT
faba-80	297	62	namely	namely	ADV
faba-80	297	63	leverage	leverage	NOUN
faba-80	297	64	,	,	PUNCT
faba-80	297	65	shows	show	VERB
faba-80	297	66	a	a	DET
faba-80	297	67	t	t	NOUN
faba-80	297	68	value	value	NOUN
faba-80	297	69	of	of	ADP
faba-80	297	70	-	-	PUNCT
faba-80	297	71	.	.	PUNCT
faba-80	297	72	.036	.036	NUM
faba-80	297	73	with	with	ADP
faba-80	297	74	a	a	DET
faba-80	297	75	significance	significance	NOUN
faba-80	297	76	level	level	NOUN
faba-80	297	77	of	of	ADP
faba-80	297	78	.971	.971	NUM
faba-80	297	79	,	,	PUNCT
faba-80	297	80	profitability	profitability	NOUN
faba-80	297	81	shows	show	VERB
faba-80	297	82	a	a	DET
faba-80	297	83	t	t	NOUN
faba-80	297	84	value	value	NOUN
faba-80	297	85	of	of	ADP
faba-80	297	86	-.670	-.670	NOUN
faba-80	297	87	with	with	ADP
faba-80	297	88	a	a	DET
faba-80	297	89	significance	significance	NOUN
faba-80	297	90	level	level	NOUN
faba-80	297	91	of	of	ADP
faba-80	297	92	.503	.503	NUM
faba-80	297	93	and	and	CCONJ
faba-80	297	94	company	company	NOUN
faba-80	297	95	size	size	NOUN
faba-80	297	96	showing	show	VERB
faba-80	297	97	a	a	DET
faba-80	297	98	t	t	NOUN
faba-80	297	99	value	value	NOUN
faba-80	297	100	of	of	ADP
faba-80	297	101	-.606	-.606	PROPN
faba-80	297	102	with	with	ADP
faba-80	297	103	a	a	DET
faba-80	297	104	significance	significance	NOUN
faba-80	297	105	level	level	NOUN
faba-80	297	106	of	of	ADP
faba-80	297	107	.545	.545	NUM
faba-80	297	108	.	.	PUNCT
faba-80	298	1	both	both	DET
faba-80	298	2	leverage	leverage	NOUN
faba-80	298	3	,	,	PUNCT
faba-80	298	4	profitability	profitability	NOUN
faba-80	298	5	and	and	CCONJ
faba-80	298	6	firm	firm	ADJ
faba-80	298	7	size	size	NOUN
faba-80	298	8	do	do	AUX
faba-80	298	9	not	not	PART
faba-80	298	10	have	have	VERB
faba-80	298	11	a	a	DET
faba-80	298	12	significant	significant	ADJ
faba-80	298	13	effect	effect	NOUN
faba-80	298	14	on	on	ADP
faba-80	298	15	audit	audit	NOUN
faba-80	298	16	quality	quality	NOUN
faba-80	298	17	because	because	SCONJ
faba-80	298	18	the	the	DET
faba-80	298	19	level	level	NOUN
faba-80	298	20	of	of	ADP
faba-80	298	21	significance	significance	NOUN
faba-80	298	22	is	be	AUX
faba-80	298	23	greater	great	ADJ
faba-80	298	24	than	than	ADP
faba-80	298	25	0.05	0.05	NUM
faba-80	298	26	.	.	PUNCT
faba-80	299	1	by	by	ADP
faba-80	299	2	using	use	VERB
faba-80	299	3	the	the	DET
faba-80	299	4	0.05	0.05	NUM
faba-80	299	5	obtained	obtain	VERB
faba-80	299	6	t	t	NOUN
faba-80	299	7	value	value	NOUN
faba-80	299	8	with	with	ADP
faba-80	299	9	ttable	ttable	ADJ
faba-80	299	10	amounted	amount	VERB
faba-80	299	11	to	to	ADP
faba-80	299	12	1,964	1,964	NUM
faba-80	299	13	,	,	PUNCT
faba-80	299	14	thus	thus	ADV
faba-80	299	15	the	the	DET
faba-80	299	16	significance	significance	NOUN
faba-80	299	17	t	t	NOUN
faba-80	299	18	value	value	NOUN
faba-80	299	19	is	be	AUX
faba-80	299	20	smaller	small	ADJ
faba-80	299	21	than	than	ADP
faba-80	299	22	ttable	ttable	ADJ
faba-80	299	23	or	or	CCONJ
faba-80	299	24	0424	0424	NUM
faba-80	299	25	<	<	X
faba-80	299	26	1964	1964	NUM
faba-80	299	27	,	,	PUNCT
faba-80	299	28	this	this	PRON
faba-80	299	29	means	mean	VERB
faba-80	299	30	that	that	SCONJ
faba-80	299	31	the	the	DET
faba-80	299	32	audit	audit	NOUN
faba-80	299	33	committee	committee	NOUN
faba-80	299	34	no	no	DET
faba-80	299	35	significant	significant	ADJ
faba-80	299	36	effect	effect	NOUN
faba-80	299	37	on	on	ADP
faba-80	299	38	audit	audit	NOUN
faba-80	299	39	quality	quality	NOUN
faba-80	299	40	.	.	PUNCT
faba-80	300	1	audit	audit	NOUN
faba-80	300	2	committees	committee	NOUN
faba-80	300	3	have	have	VERB
faba-80	300	4	a	a	DET
faba-80	300	5	very	very	ADV
faba-80	300	6	low	low	ADJ
faba-80	300	7	relationship	relationship	NOUN
faba-80	300	8	with	with	ADP
faba-80	300	9	audit	audit	NOUN
faba-80	300	10	quality	quality	NOUN
faba-80	300	11	.	.	PUNCT
faba-80	301	1	the	the	DET
faba-80	301	2	positive	positive	ADJ
faba-80	301	3	correlation	correlation	NOUN
faba-80	301	4	coefficient	coefficient	NOUN
faba-80	301	5	indicates	indicate	VERB
faba-80	301	6	that	that	SCONJ
faba-80	301	7	an	an	DET
faba-80	301	8	adequate	adequate	ADJ
faba-80	301	9	audit	audit	NOUN
faba-80	301	10	committee	committee	NOUN
faba-80	301	11	tends	tend	VERB
faba-80	301	12	to	to	PART
faba-80	301	13	be	be	AUX
faba-80	301	14	followed	follow	VERB
faba-80	301	15	by	by	ADP
faba-80	301	16	an	an	DET
faba-80	301	17	increase	increase	NOUN
faba-80	301	18	in	in	ADP
faba-80	301	19	audit	audit	NOUN
faba-80	301	20	quality	quality	NOUN
faba-80	301	21	.	.	PUNCT
faba-80	302	1	while	while	SCONJ
faba-80	302	2	the	the	DET
faba-80	302	3	control	control	NOUN
faba-80	302	4	variable	variable	NOUN
faba-80	302	5	,	,	PUNCT
faba-80	302	6	namely	namely	ADV
faba-80	302	7	leverage	leverage	NOUN
faba-80	302	8	shows	show	VERB
faba-80	302	9	a	a	DET
faba-80	302	10	t	t	NOUN
faba-80	302	11	value	value	NOUN
faba-80	302	12	of	of	ADP
faba-80	302	13	-.119	-.119	PROPN
faba-80	302	14	with	with	ADP
faba-80	302	15	a	a	DET
faba-80	302	16	significance	significance	NOUN
faba-80	302	17	level	level	NOUN
faba-80	302	18	of	of	ADP
faba-80	302	19	.905	.905	NUM
faba-80	302	20	,	,	PUNCT
faba-80	302	21	profitability	profitability	NOUN
faba-80	302	22	shows	show	VERB
faba-80	302	23	a	a	DET
faba-80	302	24	t	t	NOUN
faba-80	302	25	value	value	NOUN
faba-80	302	26	of	of	ADP
faba-80	302	27	-703	-703	PROPN
faba-80	302	28	with	with	ADP
faba-80	302	29	a	a	DET
faba-80	302	30	significance	significance	NOUN
faba-80	302	31	level	level	NOUN
faba-80	302	32	of	of	ADP
faba-80	302	33	.483	.483	NUM
faba-80	302	34	and	and	CCONJ
faba-80	302	35	company	company	NOUN
faba-80	302	36	size	size	NOUN
faba-80	302	37	which	which	PRON
faba-80	302	38	shows	show	VERB
faba-80	302	39	a	a	DET
faba-80	302	40	t	t	NOUN
faba-80	302	41	value	value	NOUN
faba-80	302	42	of	of	ADP
faba-80	302	43	-1.422	-1.422	PUNCT
faba-80	302	44	with	with	ADP
faba-80	302	45	a	a	DET
faba-80	302	46	significance	significance	NOUN
faba-80	302	47	level	level	NOUN
faba-80	302	48	of	of	ADP
faba-80	302	49	.156	.156	NUM
faba-80	302	50	.	.	PUNCT
faba-80	303	1	both	both	DET
faba-80	303	2	leverage	leverage	NOUN
faba-80	303	3	,	,	PUNCT
faba-80	303	4	profitability	profitability	NOUN
faba-80	303	5	and	and	CCONJ
faba-80	303	6	firm	firm	ADJ
faba-80	303	7	size	size	NOUN
faba-80	303	8	do	do	AUX
faba-80	303	9	not	not	PART
faba-80	303	10	have	have	VERB
faba-80	303	11	a	a	DET
faba-80	303	12	significant	significant	ADJ
faba-80	303	13	effect	effect	NOUN
faba-80	303	14	on	on	ADP
faba-80	303	15	audit	audit	NOUN
faba-80	303	16	quality	quality	NOUN
faba-80	303	17	because	because	SCONJ
faba-80	303	18	the	the	DET
faba-80	303	19	level	level	NOUN
faba-80	303	20	of	of	ADP
faba-80	303	21	significance	significance	NOUN
faba-80	303	22	is	be	AUX
faba-80	303	23	greater	great	ADJ
faba-80	303	24	than	than	ADP
faba-80	303	25	0.05	0.05	NUM
faba-80	303	26	.	.	PUNCT
faba-80	304	1	from	from	ADP
faba-80	304	2	the	the	DET
faba-80	304	3	results	result	NOUN
faba-80	304	4	of	of	ADP
faba-80	304	5	the	the	DET
faba-80	304	6	spss	spss	PROPN
faba-80	304	7	output	output	NOUN
faba-80	304	8	above	above	ADV
faba-80	304	9	,	,	PUNCT
faba-80	304	10	it	it	PRON
faba-80	304	11	shows	show	VERB
faba-80	304	12	that	that	SCONJ
faba-80	304	13	the	the	DET
faba-80	304	14	influence	influence	NOUN
faba-80	304	15	of	of	ADP
faba-80	304	16	the	the	DET
faba-80	304	17	influence	influence	NOUN
faba-80	304	18	of	of	ADP
faba-80	304	19	earning	earn	VERB
faba-80	304	20	management	management	NOUN
faba-80	304	21	on	on	ADP
faba-80	304	22	audit	audit	NOUN
faba-80	304	23	quality	quality	NOUN
faba-80	304	24	and	and	CCONJ
faba-80	304	25	moderate	moderate	ADJ
faba-80	304	26	influence	influence	NOUN
faba-80	304	27	is	be	AUX
faba-80	304	28	not	not	PART
faba-80	304	29	significant	significant	ADJ
faba-80	304	30	(	(	PUNCT
faba-80	304	31	<	<	NOUN
faba-80	304	32	0.05	0.05	NUM
faba-80	304	33	)	)	PUNCT
faba-80	304	34	,	,	PUNCT
faba-80	304	35	which	which	PRON
faba-80	304	36	means	mean	VERB
faba-80	304	37	that	that	SCONJ
faba-80	304	38	earnings	earning	NOUN
faba-80	304	39	management	management	NOUN
faba-80	304	40	is	be	AUX
faba-80	304	41	not	not	PART
faba-80	304	42	suitable	suitable	ADJ
faba-80	304	43	to	to	PART
faba-80	304	44	be	be	AUX
faba-80	304	45	a	a	DET
faba-80	304	46	moderating	moderate	VERB
faba-80	304	47	variable	variable	NOUN
faba-80	304	48	(	(	PUNCT
faba-80	304	49	not	not	PART
faba-80	304	50	a	a	DET
faba-80	304	51	moderating	moderate	VERB
faba-80	304	52	variable	variable	NOUN
faba-80	304	53	)	)	PUNCT
faba-80	304	54	.	.	PUNCT
faba-80	305	1	this	this	PRON
faba-80	305	2	shows	show	VERB
faba-80	305	3	that	that	SCONJ
faba-80	305	4	earning	earn	VERB
faba-80	305	5	management	management	NOUN
faba-80	305	6	is	be	AUX
faba-80	305	7	not	not	PART
faba-80	305	8	able	able	ADJ
faba-80	305	9	to	to	PART
faba-80	305	10	be	be	AUX
faba-80	305	11	a	a	DET
faba-80	305	12	moderating	moderate	VERB
faba-80	305	13	variable	variable	NOUN
faba-80	305	14	between	between	ADP
faba-80	305	15	the	the	DET
faba-80	305	16	independent	independent	ADJ
faba-80	305	17	variables	variable	NOUN
faba-80	305	18	,	,	PUNCT
faba-80	305	19	namely	namely	ADV
faba-80	305	20	:	:	PUNCT
faba-80	305	21	institutional	institutional	ADJ
faba-80	305	22	ownership	ownership	NOUN
faba-80	305	23	,	,	PUNCT
faba-80	305	24	managerial	managerial	ADJ
faba-80	305	25	ownership	ownership	NOUN
faba-80	305	26	,	,	PUNCT
faba-80	305	27	independent	independent	ADJ
faba-80	305	28	board	board	NOUN
faba-80	305	29	of	of	ADP
faba-80	305	30	commissioners	commissioner	NOUN
faba-80	305	31	,	,	PUNCT
faba-80	305	32	board	board	NOUN
faba-80	305	33	of	of	ADP
faba-80	305	34	commissioners	commissioner	NOUN
faba-80	305	35	and	and	CCONJ
faba-80	305	36	audit	audit	NOUN
faba-80	305	37	committee	committee	NOUN
faba-80	305	38	with	with	ADP
faba-80	305	39	the	the	DET
faba-80	305	40	dependent	dependent	ADJ
faba-80	305	41	variable	variable	NOUN
faba-80	305	42	,	,	PUNCT
faba-80	305	43	it	it	PRON
faba-80	305	44	is	be	AUX
faba-80	305	45	audit	audit	NOUN
faba-80	305	46	quality	quality	NOUN
faba-80	305	47	.	.	PUNCT
faba-80	306	1	these	these	DET
faba-80	306	2	results	result	NOUN
faba-80	306	3	indicate	indicate	VERB
faba-80	306	4	that	that	SCONJ
faba-80	306	5	good	good	ADJ
faba-80	306	6	or	or	CCONJ
faba-80	306	7	bad	bad	ADJ
faba-80	306	8	earning	earning	NOUN
faba-80	306	9	management	management	NOUN
faba-80	306	10	will	will	AUX
faba-80	306	11	not	not	PART
faba-80	306	12	be	be	AUX
faba-80	306	13	able	able	ADJ
faba-80	306	14	to	to	PART
faba-80	306	15	strengthen	strengthen	VERB
faba-80	306	16	or	or	CCONJ
faba-80	306	17	weaken	weaken	VERB
faba-80	306	18	the	the	DET
faba-80	306	19	relationship	relationship	NOUN
faba-80	306	20	between	between	ADP
faba-80	306	21	institutional	institutional	ADJ
faba-80	306	22	ownership	ownership	NOUN
faba-80	306	23	,	,	PUNCT
faba-80	306	24	managerial	managerial	ADJ
faba-80	306	25	ownership	ownership	NOUN
faba-80	306	26	,	,	PUNCT
faba-80	306	27	independent	independent	ADJ
faba-80	306	28	board	board	NOUN
faba-80	306	29	of	of	ADP
faba-80	306	30	commissioners	commissioner	NOUN
faba-80	306	31	,	,	PUNCT
faba-80	306	32	board	board	NOUN
faba-80	306	33	of	of	ADP
faba-80	306	34	commissioners	commissioner	NOUN
faba-80	306	35	and	and	CCONJ
faba-80	306	36	audit	audit	NOUN
faba-80	306	37	committee	committee	NOUN
faba-80	306	38	with	with	ADP
faba-80	306	39	audit	audit	NOUN
faba-80	306	40	quality	quality	NOUN
faba-80	306	41	.	.	PUNCT
faba-80	307	1	discussion	discussion	NOUN
faba-80	307	2	from	from	ADP
faba-80	307	3	the	the	DET
faba-80	307	4	results	result	NOUN
faba-80	307	5	of	of	ADP
faba-80	307	6	hypothesis	hypothesis	NOUN
faba-80	307	7	testing	testing	NOUN
faba-80	307	8	that	that	PRON
faba-80	307	9	has	have	AUX
faba-80	307	10	been	be	AUX
faba-80	307	11	conducted	conduct	VERB
faba-80	307	12	,	,	PUNCT
faba-80	307	13	there	there	PRON
faba-80	307	14	are	be	VERB
faba-80	307	15	found	find	VERB
faba-80	307	16	as	as	SCONJ
faba-80	307	17	follows	follow	VERB
faba-80	307	18	:	:	PUNCT
faba-80	307	19	1	1	X
faba-80	307	20	.	.	X
faba-80	307	21	institutional	institutional	ADJ
faba-80	307	22	ownership	ownership	NOUN
faba-80	307	23	has	have	VERB
faba-80	307	24	a	a	DET
faba-80	307	25	significant	significant	ADJ
faba-80	307	26	positive	positive	ADJ
faba-80	307	27	effect	effect	NOUN
faba-80	307	28	on	on	ADP
faba-80	307	29	audit	audit	NOUN
faba-80	307	30	quality	quality	NOUN
faba-80	307	31	.	.	PUNCT
faba-80	308	1	this	this	PRON
faba-80	308	2	shows	show	VERB
faba-80	308	3	that	that	SCONJ
faba-80	308	4	institutional	institutional	ADJ
faba-80	308	5	ownership	ownership	NOUN
faba-80	308	6	has	have	VERB
faba-80	308	7	an	an	DET
faba-80	308	8	effect	effect	NOUN
faba-80	308	9	on	on	ADP
faba-80	308	10	audit	audit	NOUN
faba-80	308	11	quality	quality	NOUN
faba-80	308	12	,	,	PUNCT
faba-80	308	13	meaning	mean	VERB
faba-80	308	14	that	that	SCONJ
faba-80	308	15	the	the	DET
faba-80	308	16	existence	existence	NOUN
faba-80	308	17	of	of	ADP
faba-80	308	18	share	share	NOUN
faba-80	308	19	ownership	ownership	NOUN
faba-80	308	20	by	by	ADP
faba-80	308	21	the	the	DET
faba-80	308	22	institution	institution	NOUN
faba-80	308	23	is	be	AUX
faba-80	308	24	able	able	ADJ
faba-80	308	25	to	to	PART
faba-80	308	26	produce	produce	VERB
faba-80	308	27	quality	quality	NOUN
faba-80	308	28	audits	audits	NOUN
faba-80	308	29	.	.	PUNCT
faba-80	309	1	2	2	X
faba-80	309	2	.	.	X
faba-80	309	3	managerial	managerial	ADJ
faba-80	309	4	ownership	ownership	NOUN
faba-80	309	5	has	have	VERB
faba-80	309	6	a	a	DET
faba-80	309	7	significant	significant	ADJ
faba-80	309	8	negative	negative	ADJ
faba-80	309	9	effect	effect	NOUN
faba-80	309	10	on	on	ADP
faba-80	309	11	audit	audit	NOUN
faba-80	309	12	quality	quality	NOUN
faba-80	309	13	.	.	PUNCT
faba-80	310	1	this	this	PRON
faba-80	310	2	shows	show	VERB
faba-80	310	3	that	that	SCONJ
faba-80	310	4	managerial	managerial	ADJ
faba-80	310	5	ownership	ownership	NOUN
faba-80	310	6	has	have	VERB
faba-80	310	7	an	an	DET
faba-80	310	8	inverse	inverse	ADJ
faba-80	310	9	effect	effect	NOUN
faba-80	310	10	on	on	ADP
faba-80	310	11	audit	audit	NOUN
faba-80	310	12	quality	quality	NOUN
faba-80	310	13	,	,	PUNCT
faba-80	310	14	it	it	PRON
faba-80	310	15	means	mean	VERB
faba-80	310	16	that	that	SCONJ
faba-80	310	17	adequate	adequate	ADJ
faba-80	310	18	managerial	managerial	ADJ
faba-80	310	19	ownership	ownership	NOUN
faba-80	310	20	of	of	ADP
faba-80	310	21	shares	share	NOUN
faba-80	310	22	tends	tend	VERB
faba-80	310	23	to	to	PART
faba-80	310	24	result	result	VERB
faba-80	310	25	in	in	ADP
faba-80	310	26	reduced	reduced	ADJ
faba-80	310	27	audit	audit	NOUN
faba-80	310	28	quality	quality	NOUN
faba-80	310	29	.	.	PUNCT
faba-80	311	1	3	3	X
faba-80	311	2	.	.	X
faba-80	311	3	the	the	DET
faba-80	311	4	independent	independent	ADJ
faba-80	311	5	commissioners	commissioner	NOUN
faba-80	311	6	board	board	NOUN
faba-80	311	7	has	have	VERB
faba-80	311	8	no	no	DET
faba-80	311	9	effect	effect	NOUN
faba-80	311	10	on	on	ADP
faba-80	311	11	the	the	DET
faba-80	311	12	quality	quality	NOUN
faba-80	311	13	of	of	ADP
faba-80	311	14	the	the	DET
faba-80	311	15	audit	audit	NOUN
faba-80	311	16	,	,	PUNCT
faba-80	311	17	this	this	PRON
faba-80	311	18	shows	show	VERB
faba-80	311	19	that	that	SCONJ
faba-80	311	20	the	the	DET
faba-80	311	21	independent	independent	ADJ
faba-80	311	22	board	board	NOUN
faba-80	311	23	of	of	ADP
faba-80	311	24	commissioners	commissioner	NOUN
faba-80	311	25	is	be	AUX
faba-80	311	26	not	not	PART
faba-80	311	27	influenced	influence	VERB
faba-80	311	28	by	by	ADP
faba-80	311	29	quality	quality	NOUN
faba-80	311	30	audits	audits	NOUN
faba-80	311	31	4	4	NUM
faba-80	311	32	.	.	PUNCT
faba-80	312	1	the	the	DET
faba-80	312	2	board	board	NOUN
faba-80	312	3	of	of	ADP
faba-80	312	4	commissioners	commissioner	NOUN
faba-80	312	5	has	have	VERB
faba-80	312	6	a	a	DET
faba-80	312	7	significant	significant	ADJ
faba-80	312	8	positive	positive	ADJ
faba-80	312	9	effect	effect	NOUN
faba-80	312	10	on	on	ADP
faba-80	312	11	audit	audit	NOUN
faba-80	312	12	quality	quality	NOUN
faba-80	312	13	,	,	PUNCT
faba-80	312	14	this	this	PRON
faba-80	312	15	shows	show	VERB
faba-80	312	16	that	that	SCONJ
faba-80	312	17	the	the	DET
faba-80	312	18	presence	presence	NOUN
faba-80	312	19	of	of	ADP
faba-80	312	20	the	the	DET
faba-80	312	21	board	board	NOUN
faba-80	312	22	of	of	ADP
faba-80	312	23	commissioners	commissioner	NOUN
faba-80	312	24	can	can	AUX
faba-80	312	25	produce	produce	VERB
faba-80	312	26	quality	quality	NOUN
faba-80	312	27	audits	audit	NOUN
faba-80	312	28	,	,	PUNCT
faba-80	312	29	this	this	PRON
faba-80	312	30	is	be	AUX
faba-80	312	31	because	because	SCONJ
faba-80	312	32	the	the	DET
faba-80	312	33	more	more	ADJ
faba-80	312	34	commissioners	commissioner	NOUN
faba-80	312	35	,	,	PUNCT
faba-80	312	36	the	the	DET
faba-80	312	37	supervisory	supervisory	ADJ
faba-80	312	38	process	process	NOUN
faba-80	312	39	carried	carry	VERB
faba-80	312	40	out	out	ADP
faba-80	312	41	by	by	ADP
faba-80	312	42	this	this	DET
faba-80	312	43	board	board	NOUN
faba-80	312	44	will	will	AUX
faba-80	312	45	have	have	VERB
faba-80	312	46	higher	high	ADJ
faba-80	312	47	quality	quality	NOUN
faba-80	312	48	in	in	ADP
faba-80	312	49	a	a	DET
faba-80	312	50	company	company	NOUN
faba-80	312	51	that	that	PRON
faba-80	312	52	demands	demand	VERB
faba-80	312	53	quality	quality	NOUN
faba-80	312	54	audit	audit	NOUN
faba-80	312	55	results	result	NOUN
faba-80	312	56	with	with	ADP
faba-80	312	57	qualified	qualified	ADJ
faba-80	312	58	auditors	auditor	NOUN
faba-80	312	59	in	in	ADP
faba-80	312	60	the	the	DET
faba-80	312	61	company	company	NOUN
faba-80	312	62	.	.	PUNCT
faba-80	313	1	5	5	X
faba-80	313	2	.	.	X
faba-80	313	3	the	the	DET
faba-80	313	4	audit	audit	NOUN
faba-80	313	5	committee	committee	NOUN
faba-80	313	6	has	have	VERB
faba-80	313	7	no	no	DET
faba-80	313	8	effect	effect	NOUN
faba-80	313	9	on	on	ADP
faba-80	313	10	audit	audit	NOUN
faba-80	313	11	quality	quality	NOUN
faba-80	313	12	,	,	PUNCT
faba-80	313	13	this	this	PRON
faba-80	313	14	is	be	AUX
faba-80	313	15	because	because	SCONJ
faba-80	313	16	although	although	SCONJ
faba-80	313	17	the	the	DET
faba-80	313	18	audit	audit	NOUN
faba-80	313	19	committee	committee	NOUN
faba-80	313	20	in	in	ADP
faba-80	313	21	the	the	DET
faba-80	313	22	company	company	NOUN
faba-80	313	23	exists	exist	VERB
faba-80	313	24	it	it	PRON
faba-80	313	25	will	will	AUX
faba-80	313	26	not	not	PART
faba-80	313	27	affect	affect	VERB
faba-80	313	28	the	the	DET
faba-80	313	29	use	use	NOUN
faba-80	313	30	of	of	ADP
faba-80	313	31	qualified	qualified	ADJ
faba-80	313	32	auditors	auditor	NOUN
faba-80	313	33	.	.	PUNCT
faba-80	314	1	6	6	X
faba-80	314	2	.	.	X
faba-80	314	3	hypothesis	hypothesis	NOUN
faba-80	314	4	testing	testing	NOUN
faba-80	314	5	shows	show	VERB
faba-80	314	6	that	that	SCONJ
faba-80	314	7	the	the	DET
faba-80	314	8	moderating	moderate	VERB
faba-80	314	9	variable	variable	ADJ
faba-80	314	10	states	state	NOUN
faba-80	314	11	that	that	SCONJ
faba-80	314	12	earning	earn	VERB
faba-80	314	13	management	management	NOUN
faba-80	314	14	is	be	AUX
faba-80	314	15	unable	unable	ADJ
faba-80	314	16	to	to	PART
faba-80	314	17	be	be	AUX
faba-80	314	18	a	a	DET
faba-80	314	19	moderating	moderate	VERB
faba-80	314	20	variable	variable	NOUN
faba-80	314	21	between	between	ADP
faba-80	314	22	the	the	DET
faba-80	314	23	independent	independent	ADJ
faba-80	314	24	variables	variable	NOUN
faba-80	314	25	,	,	PUNCT
faba-80	314	26	such	such	ADJ
faba-80	314	27	as	as	ADP
faba-80	314	28	institutional	institutional	ADJ
faba-80	314	29	ownership	ownership	NOUN
faba-80	314	30	,	,	PUNCT
faba-80	314	31	managerial	managerial	ADJ
faba-80	314	32	ownership	ownership	NOUN
faba-80	314	33	,	,	PUNCT
faba-80	314	34	independent	independent	ADJ
faba-80	314	35	commissioners	commissioner	NOUN
faba-80	314	36	board	board	PROPN
faba-80	314	37	,	,	PUNCT
faba-80	314	38	board	board	NOUN
faba-80	314	39	of	of	ADP
faba-80	314	40	commissioners	commissioner	NOUN
faba-80	314	41	and	and	CCONJ
faba-80	314	42	audit	audit	NOUN
faba-80	314	43	committee	committee	NOUN
faba-80	314	44	with	with	ADP
faba-80	314	45	the	the	DET
faba-80	314	46	dependent	dependent	ADJ
faba-80	314	47	variable	variable	NOUN
faba-80	314	48	,	,	PUNCT
faba-80	314	49	audit	audit	NOUN
faba-80	314	50	quality	quality	NOUN
faba-80	314	51	.	.	PUNCT
faba-80	315	1	these	these	DET
faba-80	315	2	results	result	NOUN
faba-80	315	3	indicate	indicate	VERB
faba-80	315	4	that	that	SCONJ
faba-80	315	5	good	good	ADJ
faba-80	315	6	or	or	CCONJ
faba-80	315	7	bad	bad	ADJ
faba-80	315	8	earning	earning	NOUN
faba-80	315	9	management	management	NOUN
faba-80	315	10	will	will	AUX
faba-80	315	11	not	not	PART
faba-80	315	12	be	be	AUX
faba-80	315	13	able	able	ADJ
faba-80	315	14	to	to	PART
faba-80	315	15	strengthen	strengthen	VERB
faba-80	315	16	or	or	CCONJ
faba-80	315	17	weaken	weaken	VERB
faba-80	315	18	the	the	DET
faba-80	315	19	relationship	relationship	NOUN
faba-80	315	20	between	between	ADP
faba-80	315	21	institutional	institutional	ADJ
faba-80	315	22	ownership	ownership	NOUN
faba-80	315	23	,	,	PUNCT
faba-80	315	24	managerial	managerial	ADJ
faba-80	315	25	ownership	ownership	NOUN
faba-80	315	26	,	,	PUNCT
faba-80	315	27	independent	independent	ADJ
faba-80	315	28	commissioners	commissioner	NOUN
faba-80	315	29	board	board	PROPN
faba-80	315	30	,	,	PUNCT
faba-80	315	31	board	board	NOUN
faba-80	315	32	of	of	ADP
faba-80	315	33	commissioners	commissioner	NOUN
faba-80	315	34	and	and	CCONJ
faba-80	315	35	audit	audit	NOUN
faba-80	315	36	committee	committee	NOUN
faba-80	315	37	with	with	ADP
faba-80	315	38	audit	audit	NOUN
faba-80	315	39	quality	quality	NOUN
faba-80	315	40	.	.	PUNCT
faba-80	316	1	conclusion	conclusion	NOUN
faba-80	316	2	this	this	DET
faba-80	316	3	study	study	NOUN
faba-80	316	4	aims	aim	VERB
faba-80	316	5	to	to	PART
faba-80	316	6	obtain	obtain	VERB
faba-80	316	7	empirical	empirical	ADJ
faba-80	316	8	evidence	evidence	NOUN
faba-80	316	9	of	of	ADP
faba-80	316	10	the	the	DET
faba-80	316	11	effect	effect	NOUN
faba-80	316	12	of	of	ADP
faba-80	316	13	good	good	ADJ
faba-80	316	14	corporate	corporate	ADJ
faba-80	316	15	governance	governance	NOUN
faba-80	316	16	on	on	ADP
faba-80	316	17	audit	audit	NOUN
faba-80	316	18	quality	quality	NOUN
faba-80	316	19	with	with	ADP
faba-80	316	20	earnings	earning	NOUN
faba-80	316	21	management	management	NOUN
faba-80	316	22	as	as	ADP
faba-80	316	23	a	a	DET
faba-80	316	24	moderating	moderate	VERB
faba-80	316	25	variable	variable	NOUN
faba-80	316	26	.	.	PUNCT
faba-80	317	1	this	this	DET
faba-80	317	2	study	study	NOUN
faba-80	317	3	used	use	VERB
faba-80	317	4	a	a	DET
faba-80	317	5	sample	sample	NOUN
faba-80	317	6	of	of	ADP
faba-80	317	7	105	105	NUM
faba-80	317	8	manufacturing	manufacturing	NOUN
faba-80	317	9	companies	company	NOUN
faba-80	317	10	listed	list	VERB
faba-80	317	11	on	on	ADP
faba-80	317	12	the	the	DET
faba-80	317	13	indonesia	indonesia	PROPN
faba-80	317	14	stock	stock	PROPN
faba-80	317	15	exchange	exchange	PROPN
faba-80	317	16	for	for	ADP
faba-80	317	17	the	the	DET
faba-80	317	18	period	period	NOUN
faba-80	317	19	2015	2015	NUM
faba-80	317	20	-	-	SYM
faba-80	317	21	2019	2019	NUM
faba-80	317	22	.	.	PUNCT
faba-80	318	1	the	the	DET
faba-80	318	2	companies	company	NOUN
faba-80	318	3	with	with	ADP
faba-80	318	4	institutional	institutional	ADJ
faba-80	318	5	ownership	ownership	NOUN
faba-80	318	6	,	,	PUNCT
faba-80	318	7	managerial	managerial	ADJ
faba-80	318	8	ownership	ownership	NOUN
faba-80	318	9	and	and	CCONJ
faba-80	318	10	board	board	NOUN
faba-80	318	11	of	of	ADP
faba-80	318	12	commissioners	commissioner	NOUN
faba-80	318	13	are	be	AUX
faba-80	318	14	proven	prove	VERB
faba-80	318	15	to	to	PART
faba-80	318	16	have	have	VERB
faba-80	318	17	a	a	DET
faba-80	318	18	significant	significant	ADJ
faba-80	318	19	effect	effect	NOUN
faba-80	318	20	on	on	ADP
faba-80	318	21	audit	audit	NOUN
faba-80	318	22	quality	quality	NOUN
faba-80	318	23	,	,	PUNCT
faba-80	318	24	while	while	SCONJ
faba-80	318	25	independent	independent	ADJ
faba-80	318	26	boards	board	NOUN
faba-80	318	27	of	of	ADP
faba-80	318	28	commissioners	commissioner	NOUN
faba-80	318	29	and	and	CCONJ
faba-80	318	30	audit	audit	NOUN
faba-80	318	31	committee	committee	NOUN
faba-80	318	32	have	have	VERB
faba-80	318	33	no	no	DET
faba-80	318	34	effect	effect	NOUN
faba-80	318	35	on	on	ADP
faba-80	318	36	audit	audit	NOUN
faba-80	318	37	quality	quality	NOUN
faba-80	318	38	.	.	PUNCT
faba-80	319	1	companies	company	NOUN
faba-80	319	2	that	that	PRON
faba-80	319	3	apply	apply	VERB
faba-80	319	4	good	good	ADJ
faba-80	319	5	corporate	corporate	ADJ
faba-80	319	6	governance	governance	NOUN
faba-80	319	7	to	to	PART
faba-80	319	8	audit	audit	VERB
faba-80	319	9	quality	quality	NOUN
faba-80	319	10	with	with	ADP
faba-80	319	11	earnings	earning	NOUN
faba-80	319	12	management	management	NOUN
faba-80	319	13	as	as	ADP
faba-80	319	14	a	a	DET
faba-80	319	15	moderating	moderate	VERB
faba-80	319	16	variable	variable	NOUN
faba-80	319	17	can	can	AUX
faba-80	319	18	not	not	PART
faba-80	319	19	be	be	AUX
faba-80	319	20	a	a	DET
faba-80	319	21	moderating	moderate	VERB
faba-80	319	22	variable	variable	NOUN
faba-80	319	23	.	.	PUNCT
faba-80	320	1	companies	company	NOUN
faba-80	320	2	that	that	PRON
faba-80	320	3	apply	apply	VERB
faba-80	320	4	good	good	ADJ
faba-80	320	5	corporate	corporate	ADJ
faba-80	320	6	to	to	PART
faba-80	320	7	audit	audit	VERB
faba-80	320	8	quality	quality	NOUN
faba-80	320	9	with	with	ADP
faba-80	320	10	control	control	NOUN
faba-80	320	11	variables	variable	NOUN
faba-80	320	12	have	have	VERB
faba-80	320	13	no	no	DET
faba-80	320	14	effect	effect	NOUN
faba-80	320	15	on	on	ADP
faba-80	320	16	audit	audit	NOUN
faba-80	320	17	quality	quality	NOUN
faba-80	320	18	.	.	PUNCT
faba-80	321	1	this	this	DET
faba-80	321	2	research	research	NOUN
faba-80	321	3	will	will	AUX
faba-80	321	4	be	be	AUX
faba-80	321	5	very	very	ADV
faba-80	321	6	useful	useful	ADJ
faba-80	321	7	,	,	PUNCT
faba-80	321	8	if	if	SCONJ
faba-80	321	9	the	the	DET
faba-80	321	10	results	result	NOUN
faba-80	321	11	of	of	ADP
faba-80	321	12	the	the	DET
faba-80	321	13	analysis	analysis	NOUN
faba-80	321	14	can	can	AUX
faba-80	321	15	be	be	AUX
faba-80	321	16	used	use	VERB
faba-80	321	17	as	as	ADP
faba-80	321	18	a	a	DET
faba-80	321	19	consideration	consideration	NOUN
faba-80	321	20	for	for	ADP
faba-80	321	21	improvement	improvement	NOUN
faba-80	321	22	academics	academic	NOUN
faba-80	321	23	,	,	PUNCT
faba-80	321	24	companies	company	NOUN
faba-80	321	25	,	,	PUNCT
faba-80	321	26	investors	investor	NOUN
faba-80	321	27	,	,	PUNCT
faba-80	321	28	and	and	CCONJ
faba-80	321	29	future	future	ADJ
faba-80	321	30	researchers	researcher	NOUN
faba-80	321	31	are	be	AUX
faba-80	321	32	expected	expect	VERB
faba-80	321	33	to	to	PART
faba-80	321	34	re	re	VERB
faba-80	321	35	-	-	VERB
faba-80	321	36	test	test	VERB
faba-80	321	37	the	the	DET
faba-80	321	38	same	same	ADJ
faba-80	321	39	research	research	NOUN
faba-80	321	40	by	by	ADP
faba-80	321	41	adding	add	VERB
faba-80	321	42	a	a	DET
faba-80	321	43	larger	large	ADJ
faba-80	321	44	number	number	NOUN
faba-80	321	45	of	of	ADP
faba-80	321	46	samples	sample	NOUN
faba-80	321	47	and	and	CCONJ
faba-80	321	48	not	not	PART
faba-80	321	49	only	only	ADV
faba-80	321	50	using	use	VERB
faba-80	321	51	manufacturing	manufacturing	NOUN
faba-80	321	52	companies	company	NOUN
faba-80	321	53	and	and	CCONJ
faba-80	321	54	using	use	VERB
faba-80	321	55	a	a	DET
faba-80	321	56	dimiter	dimiter	NOUN
faba-80	321	57	nenkov	nenkov	NOUN
faba-80	321	58	/	/	SYM
faba-80	321	59	finance	finance	NOUN
faba-80	321	60	,	,	PUNCT
faba-80	321	61	accounting	accounting	NOUN
faba-80	321	62	and	and	CCONJ
faba-80	321	63	business	business	NOUN
faba-80	321	64	analysis	analysis	NOUN
faba-80	321	65	3	3	NUM
faba-80	321	66	(	(	PUNCT
faba-80	321	67	1	1	NUM
faba-80	321	68	)	)	PUNCT
faba-80	321	69	2021	2021	NUM
faba-80	321	70	93	93	NUM
faba-80	321	71	longer	long	ADJ
faba-80	321	72	period	period	NOUN
faba-80	321	73	so	so	SCONJ
faba-80	321	74	as	as	SCONJ
faba-80	321	75	to	to	PART
faba-80	321	76	provide	provide	VERB
faba-80	321	77	evidence	evidence	NOUN
faba-80	321	78	that	that	SCONJ
faba-80	321	79	the	the	DET
faba-80	321	80	company	company	NOUN
faba-80	321	81	's	's	PART
faba-80	321	82	goals	goal	NOUN
faba-80	321	83	can	can	AUX
faba-80	321	84	be	be	AUX
faba-80	321	85	achieved	achieve	VERB
faba-80	321	86	,	,	PUNCT
faba-80	321	87	one	one	NUM
faba-80	321	88	of	of	ADP
faba-80	321	89	which	which	PRON
faba-80	321	90	is	be	AUX
faba-80	321	91	improve	improve	VERB
faba-80	321	92	the	the	DET
faba-80	321	93	quality	quality	NOUN
faba-80	321	94	of	of	ADP
faba-80	321	95	financial	financial	ADJ
faba-80	321	96	reports	report	NOUN
faba-80	321	97	as	as	SCONJ
faba-80	321	98	indicated	indicate	VERB
faba-80	321	99	by	by	ADP
faba-80	321	100	decreasing	decrease	VERB
faba-80	321	101	earnings	earning	NOUN
faba-80	321	102	management	management	NOUN
faba-80	321	103	.	.	PUNCT
faba-80	322	1	in	in	ADP
faba-80	322	2	this	this	DET
faba-80	322	3	study	study	NOUN
faba-80	322	4	,	,	PUNCT
faba-80	322	5	it	it	PRON
faba-80	322	6	can	can	AUX
faba-80	322	7	not	not	PART
faba-80	322	8	be	be	AUX
faba-80	322	9	separated	separate	VERB
faba-80	322	10	from	from	ADP
faba-80	322	11	the	the	DET
faba-80	322	12	limitations	limitation	NOUN
faba-80	322	13	possessed	possess	VERB
faba-80	322	14	by	by	ADP
faba-80	322	15	the	the	DET
faba-80	322	16	researcher	researcher	NOUN
faba-80	322	17	,	,	PUNCT
faba-80	322	18	that	that	PRON
faba-80	322	19	is	be	AUX
faba-80	322	20	where	where	SCONJ
faba-80	322	21	this	this	DET
faba-80	322	22	study	study	NOUN
faba-80	322	23	uses	use	VERB
faba-80	322	24	secondary	secondary	ADJ
faba-80	322	25	data	datum	NOUN
faba-80	322	26	in	in	ADP
faba-80	322	27	the	the	DET
faba-80	322	28	form	form	NOUN
faba-80	322	29	of	of	ADP
faba-80	322	30	financial	financial	ADJ
faba-80	322	31	reports	report	NOUN
faba-80	322	32	and	and	CCONJ
faba-80	322	33	other	other	ADJ
faba-80	322	34	historical	historical	ADJ
faba-80	322	35	data	datum	NOUN
faba-80	322	36	,	,	PUNCT
faba-80	322	37	so	so	SCONJ
faba-80	322	38	that	that	SCONJ
faba-80	322	39	if	if	SCONJ
faba-80	322	40	there	there	PRON
faba-80	322	41	is	be	VERB
faba-80	322	42	incomplete	incomplete	ADJ
faba-80	322	43	data	datum	NOUN
faba-80	322	44	it	it	PRON
faba-80	322	45	is	be	AUX
faba-80	322	46	difficult	difficult	ADJ
faba-80	322	47	to	to	PART
faba-80	322	48	reveal	reveal	VERB
faba-80	322	49	further	further	ADJ
faba-80	322	50	data	datum	NOUN
faba-80	322	51	.	.	PUNCT
faba-80	323	1	this	this	PRON
faba-80	323	2	will	will	AUX
faba-80	323	3	result	result	VERB
faba-80	323	4	in	in	ADP
faba-80	323	5	a	a	DET
faba-80	323	6	reduced	reduce	VERB
faba-80	323	7	number	number	NOUN
faba-80	323	8	of	of	ADP
faba-80	323	9	observations	observation	NOUN
faba-80	323	10	in	in	ADP
faba-80	323	11	the	the	DET
faba-80	323	12	study	study	NOUN
faba-80	323	13	.	.	PUNCT
faba-80	324	1	references	reference	NOUN
faba-80	324	2	(	(	PUNCT
faba-80	324	3	brc	brc	NOUN
faba-80	324	4	)	)	PUNCT
faba-80	324	5	,	,	PUNCT
faba-80	324	6	brc	brc	NOUN
faba-80	324	7	(	(	PUNCT
faba-80	324	8	1999	1999	NUM
faba-80	324	9	)	)	PUNCT
faba-80	324	10	.	.	PUNCT
faba-80	325	1	audit	audit	NOUN
faba-80	325	2	committee	committee	NOUN
faba-80	325	3	characteristics	characteristic	NOUN
faba-80	325	4	and	and	CCONJ
faba-80	325	5	restatements	restatement	NOUN
faba-80	325	6	:	:	PUNCT
faba-80	325	7	a	a	DET
faba-80	325	8	study	study	NOUN
faba-80	325	9	of	of	ADP
faba-80	325	10	the	the	DET
faba-80	325	11	efficacy	efficacy	NOUN
faba-80	325	12	of	of	ADP
faba-80	325	13	certain	certain	ADJ
faba-80	325	14	blue	blue	ADJ
faba-80	325	15	ribbon	ribbon	NOUN
faba-80	325	16	committee	committee	NOUN
faba-80	325	17	recommendations	recommendation	NOUN
faba-80	325	18	.	.	PUNCT
faba-80	326	1	new	new	PROPN
faba-80	326	2	york	york	PROPN
faba-80	326	3	stock	stock	PROPN
faba-80	326	4	exchange	exchange	PROPN
faba-80	326	5	and	and	CCONJ
faba-80	326	6	national	national	PROPN
faba-80	326	7	association	association	PROPN
faba-80	326	8	of	of	ADP
faba-80	326	9	securities	security	NOUN
faba-80	326	10	dealers	dealer	NOUN
faba-80	326	11	.	.	PUNCT
faba-80	327	1	(	(	PUNCT
faba-80	327	2	nccg	nccg	PROPN
faba-80	327	3	)	)	PUNCT
faba-80	327	4	,	,	PUNCT
faba-80	327	5	nc	nc	PROPN
faba-80	327	6	(	(	PUNCT
faba-80	327	7	2001	2001	NUM
faba-80	327	8	)	)	PUNCT
faba-80	327	9	.	.	PUNCT
faba-80	328	1	indonesian	indonesian	ADJ
faba-80	328	2	for	for	ADP
faba-80	328	3	good	good	ADJ
faba-80	328	4	corporate	corporate	ADJ
faba-80	328	5	governance	governance	NOUN
faba-80	328	6	.	.	PUNCT
faba-80	329	1	abdul	abdul	PROPN
faba-80	329	2	,	,	PUNCT
faba-80	329	3	h.	h.	PROPN
faba-80	329	4	(	(	PUNCT
faba-80	329	5	2005	2005	NUM
faba-80	329	6	)	)	PUNCT
faba-80	329	7	.	.	PUNCT
faba-80	330	1	investment	investment	NOUN
faba-80	330	2	analysis	analysis	NOUN
faba-80	330	3	(	(	PUNCT
faba-80	330	4	second	second	ADJ
faba-80	330	5	)	)	PUNCT
faba-80	330	6	.	.	PUNCT
faba-80	331	1	four	four	NUM
faba-80	331	2	salemba	salemba	NOUN
faba-80	331	3	.	.	PUNCT
faba-80	332	1	anthony	anthony	PROPN
faba-80	332	2	,	,	PUNCT
faba-80	332	3	rn	rn	PROPN
faba-80	332	4	,	,	PUNCT
faba-80	332	5	&	&	CCONJ
faba-80	332	6	govindarajan	govindarajan	PROPN
faba-80	332	7	,	,	PUNCT
faba-80	332	8	v.	v.	PROPN
faba-80	332	9	(	(	PUNCT
faba-80	332	10	2005	2005	NUM
faba-80	332	11	)	)	PUNCT
faba-80	332	12	.	.	PUNCT
faba-80	333	1	management	management	NOUN
faba-80	333	2	control	control	NOUN
faba-80	333	3	system	system	NOUN
faba-80	333	4	.	.	PUNCT
faba-80	334	1	four	four	NUM
faba-80	334	2	salemba	salemba	NOUN
faba-80	334	3	.	.	PUNCT
faba-80	335	1	ardiansyah	ardiansyah	PROPN
faba-80	335	2	,	,	PUNCT
faba-80	335	3	m.	m.	NOUN
faba-80	335	4	(	(	PUNCT
faba-80	335	5	2014	2014	NUM
faba-80	335	6	)	)	PUNCT
faba-80	335	7	.	.	PUNCT
faba-80	336	1	the	the	DET
faba-80	336	2	influence	influence	NOUN
faba-80	336	3	of	of	ADP
faba-80	336	4	corporate	corporate	ADJ
faba-80	336	5	governance	governance	NOUN
faba-80	336	6	,	,	PUNCT
faba-80	336	7	leverage	leverage	NOUN
faba-80	336	8	and	and	CCONJ
faba-80	336	9	profitability	profitability	NOUN
faba-80	336	10	on	on	ADP
faba-80	336	11	profit	profit	NOUN
faba-80	336	12	management	management	NOUN
faba-80	336	13	in	in	ADP
faba-80	336	14	manufacturing	manufacture	VERB
faba-80	336	15	companies	company	NOUN
faba-80	336	16	in	in	ADP
faba-80	336	17	the	the	DET
faba-80	336	18	consumer	consumer	NOUN
faba-80	336	19	goods	good	NOUN
faba-80	336	20	industry	industry	NOUN
faba-80	336	21	sector	sector	NOUN
faba-80	336	22	listed	list	VERB
faba-80	336	23	in	in	ADP
faba-80	336	24	bei	bei	PROPN
faba-80	336	25	2009	2009	NUM
faba-80	336	26	-	-	SYM
faba-80	336	27	2013	2013	NUM
faba-80	336	28	period	period	NOUN
faba-80	336	29	.	.	PUNCT
faba-80	337	1	arifin	arifin	PROPN
faba-80	337	2	,	,	PUNCT
faba-80	337	3	z.	z.	PROPN
faba-80	337	4	(	(	PUNCT
faba-80	337	5	2008	2008	NUM
faba-80	337	6	)	)	PUNCT
faba-80	337	7	.	.	PUNCT
faba-80	338	1	educational	educational	ADJ
faba-80	338	2	research	research	NOUN
faba-80	338	3	methodology	methodology	NOUN
faba-80	338	4	.	.	PUNCT
faba-80	339	1	the	the	DET
faba-80	339	2	scholar	scholar	NOUN
faba-80	339	3	's	's	PART
faba-80	339	4	lantern	lantern	NOUN
faba-80	339	5	.	.	PUNCT
faba-80	340	1	arikunto	arikunto	ADP
faba-80	340	2	,	,	PUNCT
faba-80	340	3	s.	s.	PROPN
faba-80	340	4	(	(	PUNCT
faba-80	340	5	2002	2002	NUM
faba-80	340	6	)	)	PUNCT
faba-80	340	7	.	.	PUNCT
faba-80	341	1	research	research	NOUN
faba-80	341	2	procedure	procedure	NOUN
faba-80	341	3	.	.	PUNCT
faba-80	342	1	rineka	rineka	NOUN
faba-80	342	2	cipta	cipta	NOUN
faba-80	342	3	.	.	PUNCT
faba-80	343	1	ating	ate	VERB
faba-80	343	2	,	,	PUNCT
faba-80	343	3	s.	s.	PROPN
faba-80	343	4	,	,	PUNCT
faba-80	343	5	&	&	CCONJ
faba-80	343	6	sambas	sambas	PROPN
faba-80	343	7	,	,	PUNCT
faba-80	343	8	am	be	AUX
faba-80	343	9	(	(	PUNCT
faba-80	343	10	2006	2006	NUM
faba-80	343	11	)	)	PUNCT
faba-80	343	12	.	.	PUNCT
faba-80	344	1	application	application	NOUN
faba-80	344	2	of	of	ADP
faba-80	344	3	statistics	statistic	NOUN
faba-80	344	4	in	in	ADP
faba-80	344	5	research	research	NOUN
faba-80	344	6	.	.	PUNCT
faba-80	345	1	faithful	faithful	ADJ
faba-80	345	2	library	library	NOUN
faba-80	345	3	.	.	PUNCT
faba-80	346	1	bapepam	bapepam	PROPN
faba-80	346	2	.	.	PUNCT
faba-80	347	1	(	(	PUNCT
faba-80	347	2	2014	2014	NUM
faba-80	347	3	)	)	PUNCT
faba-80	347	4	.	.	PUNCT
faba-80	348	1	regulation	regulation	NOUN
faba-80	348	2	ix	ix	PRON
faba-80	348	3	.	.	PUNCT
faba-80	349	1	1	1	NUM
faba-80	349	2	.	.	NUM
faba-80	349	3	5	5	NUM
faba-80	349	4	2004	2004	NUM
faba-80	349	5	.	.	PUNCT
faba-80	350	1	concerning	concern	VERB
faba-80	350	2	the	the	DET
faba-80	350	3	establishment	establishment	NOUN
faba-80	350	4	and	and	CCONJ
faba-80	350	5	guidelines	guideline	NOUN
faba-80	350	6	for	for	ADP
faba-80	350	7	the	the	DET
faba-80	350	8	work	work	NOUN
faba-80	350	9	implementation	implementation	NOUN
faba-80	350	10	of	of	ADP
faba-80	350	11	the	the	DET
faba-80	350	12	audit	audit	NOUN
faba-80	350	13	committee	committee	NOUN
faba-80	350	14	.	.	PUNCT
faba-80	351	1	http://www.bapepam.depkeu.go.id/old/hukum/peraturan/emiten	http://www.bapepam.depkeu.go.id/old/hukum/peraturan/emiten	VERB
faba-80	351	2	baron	baron	NOUN
faba-80	351	3	,	,	PUNCT
faba-80	351	4	rm	rm	PROPN
faba-80	351	5	,	,	PUNCT
faba-80	351	6	&	&	CCONJ
faba-80	351	7	kenny	kenny	PROPN
faba-80	351	8	,	,	PUNCT
faba-80	351	9	da	da	PROPN
faba-80	351	10	(	(	PUNCT
faba-80	351	11	1986	1986	NUM
faba-80	351	12	)	)	PUNCT
faba-80	351	13	.	.	PUNCT
faba-80	352	1	the	the	DET
faba-80	352	2	moderator	moderator	NOUN
faba-80	352	3	-	-	PUNCT
faba-80	352	4	mediator	mediator	NOUN
faba-80	352	5	variable	variable	ADJ
faba-80	352	6	distinction	distinction	NOUN
faba-80	352	7	in	in	ADP
faba-80	352	8	social	social	ADJ
faba-80	352	9	psychological	psychological	ADJ
faba-80	352	10	research	research	NOUN
faba-80	352	11	.	.	PUNCT
faba-80	353	1	conceptual	conceptual	ADJ
faba-80	353	2	,	,	PUNCT
faba-80	353	3	strategic	strategic	ADJ
faba-80	353	4	,	,	PUNCT
faba-80	353	5	and	and	CCONJ
faba-80	353	6	statistical	statistical	ADJ
faba-80	353	7	considerations	consideration	NOUN
faba-80	353	8	.	.	PUNCT
faba-80	354	1	journal	journal	NOUN
faba-80	354	2	of	of	ADP
faba-80	354	3	personality	personality	NOUN
faba-80	354	4	and	and	CCONJ
faba-80	354	5	social	social	ADJ
faba-80	354	6	psychology	psychology	NOUN
faba-80	354	7	,	,	PUNCT
faba-80	354	8	51(6	51(6	NOUN
faba-80	354	9	)	)	PUNCT
faba-80	354	10	,	,	PUNCT
faba-80	354	11	1173–1182	1173–1182	NUM
faba-80	354	12	.	.	PUNCT
faba-80	355	1	https://doi.org/10.1037/0022-3514.51.6.1173	https://doi.org/10.1037/0022-3514.51.6.1173	X
faba-80	355	2	bartov	bartov	PROPN
faba-80	355	3	,	,	PUNCT
faba-80	355	4	e.	e.	PROPN
faba-80	355	5	,	,	PUNCT
faba-80	355	6	gul	gul	PROPN
faba-80	355	7	,	,	PUNCT
faba-80	355	8	fa	fa	PROPN
faba-80	355	9	,	,	PUNCT
faba-80	355	10	&	&	CCONJ
faba-80	355	11	tsui	tsui	PROPN
faba-80	355	12	,	,	PUNCT
faba-80	355	13	jsl	jsl	PROPN
faba-80	355	14	(	(	PUNCT
faba-80	355	15	2000	2000	NUM
faba-80	355	16	)	)	PUNCT
faba-80	355	17	.	.	PUNCT
faba-80	356	1	discretionary	discretionary	ADJ
faba-80	356	2	-	-	PUNCT
faba-80	356	3	accruals	accrual	NOUN
faba-80	356	4	models	model	NOUN
faba-80	356	5	and	and	CCONJ
faba-80	356	6	audit	audit	NOUN
faba-80	356	7	qualifications	qualification	NOUN
faba-80	356	8	.	.	PUNCT
faba-80	357	1	in	in	ADP
faba-80	357	2	journal	journal	NOUN
faba-80	357	3	of	of	ADP
faba-80	357	4	accounting	accounting	NOUN
faba-80	357	5	and	and	CCONJ
faba-80	357	6	economics	economic	NOUN
faba-80	357	7	(	(	PUNCT
faba-80	357	8	vol	vol	NOUN
faba-80	357	9	.	.	PROPN
faba-80	357	10	30	30	NUM
faba-80	357	11	,	,	PUNCT
faba-80	357	12	issue	issue	NOUN
faba-80	357	13	3	3	NUM
faba-80	357	14	,	,	PUNCT
faba-80	357	15	pp	pp	ADJ
faba-80	357	16	.	.	PUNCT
faba-80	357	17	421–452	421–452	NUM
faba-80	357	18	)	)	PUNCT
faba-80	357	19	.	.	PUNCT
faba-80	358	1	https://doi.org/10.1016/s0165-4101(01)00015-5	https://doi.org/10.1016/s0165-4101(01)00015-5	PROPN
faba-80	358	2	becker	becker	PROPN
faba-80	358	3	,	,	PUNCT
faba-80	358	4	cl	cl	NOUN
faba-80	358	5	,	,	PUNCT
faba-80	358	6	defond	defond	NOUN
faba-80	358	7	,	,	PUNCT
faba-80	358	8	ml	ml	NOUN
faba-80	358	9	,	,	PUNCT
faba-80	358	10	jiambalvo	jiambalvo	PROPN
faba-80	358	11	,	,	PUNCT
faba-80	358	12	j.	j.	PROPN
faba-80	358	13	,	,	PUNCT
faba-80	358	14	&	&	CCONJ
faba-80	358	15	subramanyam	subramanyam	PROPN
faba-80	358	16	,	,	PUNCT
faba-80	358	17	kr	kr	PROPN
faba-80	358	18	(	(	PUNCT
faba-80	358	19	1998	1998	NUM
faba-80	358	20	)	)	PUNCT
faba-80	358	21	.	.	PUNCT
faba-80	359	1	the	the	DET
faba-80	359	2	effect	effect	NOUN
faba-80	359	3	of	of	ADP
faba-80	359	4	audit	audit	NOUN
faba-80	359	5	quality	quality	NOUN
faba-80	359	6	on	on	ADP
faba-80	359	7	earnings	earning	NOUN
faba-80	359	8	management	management	NOUN
faba-80	359	9	.	.	PUNCT
faba-80	360	1	contemporary	contemporary	ADJ
faba-80	360	2	accounting	accounting	PROPN
faba-80	360	3	research	research	NOUN
faba-80	360	4	,	,	PUNCT
faba-80	360	5	15(1	15(1	NUM
faba-80	360	6	)	)	PUNCT
faba-80	360	7	,	,	PUNCT
faba-80	360	8	1–24	1–24	PROPN
faba-80	360	9	.	.	PUNCT
faba-80	361	1	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	PROPN
faba-80	361	2	beiner	beiner	NOUN
faba-80	361	3	,	,	PUNCT
faba-80	361	4	s.	s.	PROPN
faba-80	361	5	,	,	PUNCT
faba-80	361	6	drobetz	drobetz	VERB
faba-80	361	7	,	,	PUNCT
faba-80	361	8	w.	w.	PROPN
faba-80	361	9	,	,	PUNCT
faba-80	361	10	&	&	CCONJ
faba-80	361	11	al	al	PROPN
faba-80	361	12	,	,	PUNCT
faba-80	361	13	e.	e.	PROPN
faba-80	361	14	(	(	PUNCT
faba-80	361	15	2003	2003	NUM
faba-80	361	16	)	)	PUNCT
faba-80	361	17	.	.	PUNCT
faba-80	362	1	is	be	AUX
faba-80	362	2	board	board	NOUN
faba-80	362	3	size	size	NOUN
faba-80	362	4	an	an	DET
faba-80	362	5	independent	independent	ADJ
faba-80	362	6	corporate	corporate	ADJ
faba-80	362	7	governance	governance	NOUN
faba-80	362	8	mechanism	mechanism	NOUN
faba-80	362	9	.	.	PUNCT
faba-80	363	1	www.ssrn.com	www.ssrn.com	PROPN
faba-80	363	2	boediono	boediono	PROPN
faba-80	363	3	,	,	PUNCT
faba-80	363	4	gs	gs	X
faba-80	363	5	.	.	PUNCT
faba-80	363	6	(	(	PUNCT
faba-80	363	7	2005	2005	NUM
faba-80	363	8	)	)	PUNCT
faba-80	363	9	.	.	PUNCT
faba-80	364	1	earnings	earning	NOUN
faba-80	364	2	quality	quality	NOUN
faba-80	364	3	:	:	PUNCT
faba-80	364	4	study	study	NOUN
faba-80	364	5	of	of	ADP
faba-80	364	6	the	the	DET
faba-80	364	7	effect	effect	NOUN
faba-80	364	8	of	of	ADP
faba-80	364	9	corporate	corporate	ADJ
faba-80	364	10	governance	governance	NOUN
faba-80	364	11	mechanisms	mechanism	NOUN
faba-80	364	12	and	and	CCONJ
faba-80	364	13	the	the	DET
faba-80	364	14	impact	impact	NOUN
faba-80	364	15	of	of	ADP
faba-80	364	16	earnings	earning	NOUN
faba-80	364	17	management	management	NOUN
faba-80	364	18	using	use	VERB
faba-80	364	19	path	path	NOUN
faba-80	364	20	analysis	analysis	NOUN
faba-80	364	21	accounting	account	VERB
faba-80	364	22	national	national	PROPN
faba-80	364	23	symposium	symposium	NOUN
faba-80	364	24	viii	viii	PROPN
faba-80	364	25	.	.	PUNCT
faba-80	365	1	boynton	boynton	PROPN
faba-80	365	2	,	,	PUNCT
faba-80	365	3	wc	wc	PROPN
faba-80	365	4	,	,	PUNCT
faba-80	365	5	jonson	jonson	PROPN
faba-80	365	6	,	,	PUNCT
faba-80	365	7	rn	rn	PROPN
faba-80	365	8	,	,	PUNCT
faba-80	365	9	&	&	CCONJ
faba-80	365	10	kell	kell	PROPN
faba-80	365	11	,	,	PUNCT
faba-80	365	12	wg	wg	PROPN
faba-80	365	13	(	(	PUNCT
faba-80	365	14	2002	2002	NUM
faba-80	365	15	)	)	PUNCT
faba-80	365	16	.	.	PUNCT
faba-80	366	1	modern	modern	ADJ
faba-80	366	2	auditing	auditing	NOUN
faba-80	366	3	.	.	PUNCT
faba-80	367	1	erlangga	erlangga	PROPN
faba-80	367	2	.	.	PUNCT
faba-80	368	1	brennen	brennen	NOUN
faba-80	368	2	,	,	PUNCT
faba-80	368	3	js	js	ADJ
faba-80	368	4	and	and	CCONJ
faba-80	368	5	kreiss	kreiss	NOUN
faba-80	368	6	,	,	PUNCT
faba-80	368	7	d.	d.	PROPN
faba-80	368	8	(	(	PUNCT
faba-80	368	9	2016	2016	NUM
faba-80	368	10	)	)	PUNCT
faba-80	368	11	.	.	PUNCT
faba-80	369	1	digitalization	digitalization	NOUN
faba-80	369	2	.	.	PUNCT
faba-80	370	1	in	in	ADP
faba-80	370	2	the	the	DET
faba-80	370	3	international	international	ADJ
faba-80	370	4	encyclopedia	encyclopedia	NOUN
faba-80	370	5	of	of	ADP
faba-80	370	6	communication	communication	NOUN
faba-80	370	7	theory	theory	NOUN
faba-80	370	8	and	and	CCONJ
faba-80	370	9	philosophy	philosophy	NOUN
faba-80	370	10	,	,	PUNCT
faba-80	370	11	wiley	wiley	NOUN
faba-80	370	12	-	-	PUNCT
faba-80	370	13	blackwell	blackwell	PROPN
faba-80	370	14	,	,	PUNCT
faba-80	370	15	chichester	chichester	PROPN
faba-80	370	16	(	(	PUNCT
faba-80	370	17	pp	pp	ADJ
faba-80	370	18	.	.	PUNCT
faba-80	371	1	556–566	556–566	NUM
faba-80	371	2	)	)	PUNCT
faba-80	371	3	.	.	PUNCT
faba-80	372	1	chen	chen	PROPN
faba-80	372	2	,	,	PUNCT
faba-80	372	3	ky	ky	PROPN
faba-80	372	4	,	,	PUNCT
faba-80	372	5	elder	elder	NOUN
faba-80	372	6	,	,	PUNCT
faba-80	372	7	rj	rj	PROPN
faba-80	372	8	,	,	PUNCT
faba-80	372	9	&	&	CCONJ
faba-80	372	10	hsieh	hsieh	PROPN
faba-80	372	11	,	,	PUNCT
faba-80	372	12	y.-m	y.-m	NOUN
faba-80	372	13	.	.	PUNCT
faba-80	372	14	(	(	PUNCT
faba-80	372	15	2007	2007	NUM
faba-80	372	16	)	)	PUNCT
faba-80	372	17	.	.	PUNCT
faba-80	373	1	corporate	corporate	ADJ
faba-80	373	2	governance	governance	NOUN
faba-80	373	3	and	and	CCONJ
faba-80	373	4	earnings	earning	NOUN
faba-80	373	5	management	management	NOUN
faba-80	373	6	:	:	PUNCT
faba-80	373	7	the	the	DET
faba-80	373	8	implications	implication	NOUN
faba-80	373	9	of	of	ADP
faba-80	373	10	corporate	corporate	ADJ
faba-80	373	11	governance	governance	NOUN
faba-80	373	12	best	good	ADJ
faba-80	373	13	-	-	PUNCT
faba-80	373	14	practice	practice	NOUN
faba-80	373	15	principles	principle	NOUN
faba-80	373	16	for	for	ADP
faba-80	373	17	taiwanese	taiwanese	ADJ
faba-80	373	18	listed	list	VERB
faba-80	373	19	companies	company	NOUN
faba-80	373	20	.	.	PUNCT
faba-80	374	1	journal	journal	PROPN
faba-80	374	2	of	of	ADP
faba-80	374	3	contemporary	contemporary	PROPN
faba-80	374	4	accounting	accounting	PROPN
faba-80	374	5	&	&	CCONJ
faba-80	374	6	economics	economic	NOUN
faba-80	374	7	,	,	PUNCT
faba-80	374	8	3(2	3(2	NUM
faba-80	374	9	)	)	PUNCT
faba-80	374	10	,	,	PUNCT
faba-80	375	1	73–105	73–105	PROPN
faba-80	375	2	.	.	PUNCT
faba-80	375	3	https://doi.org/10.1016/s18155669(10)70024-2	https://doi.org/10.1016/s18155669(10)70024-2	PROPN
faba-80	375	4	chi	chi	PROPN
faba-80	375	5	,	,	PUNCT
faba-80	375	6	w.	w.	PROPN
faba-80	375	7	,	,	PUNCT
faba-80	375	8	lisic	lisic	PROPN
faba-80	375	9	,	,	PUNCT
faba-80	375	10	ll	ll	NOUN
faba-80	375	11	,	,	PUNCT
faba-80	375	12	&	&	CCONJ
faba-80	375	13	pevzner	pevzner	NOUN
faba-80	375	14	,	,	PUNCT
faba-80	375	15	m.	m.	NOUN
faba-80	375	16	(	(	PUNCT
faba-80	375	17	2011	2011	NUM
faba-80	375	18	)	)	PUNCT
faba-80	375	19	.	.	PUNCT
faba-80	376	1	is	be	AUX
faba-80	376	2	enhanced	enhance	VERB
faba-80	376	3	audit	audit	NOUN
faba-80	376	4	quality	quality	NOUN
faba-80	376	5	associated	associate	VERB
faba-80	376	6	with	with	ADP
faba-80	376	7	greater	great	ADJ
faba-80	376	8	real	real	ADJ
faba-80	376	9	earnings	earning	NOUN
faba-80	376	10	management	management	NOUN
faba-80	376	11	?	?	PUNCT
faba-80	377	1	accounting	accounting	NOUN
faba-80	377	2	horizons	horizon	NOUN
faba-80	377	3	,	,	PUNCT
faba-80	377	4	25(2	25(2	NUM
faba-80	377	5	)	)	PUNCT
faba-80	377	6	,	,	PUNCT
faba-80	377	7	315–335	315–335	NUM
faba-80	377	8	.	.	PUNCT
faba-80	377	9	https://doi.org/10.2308/acch-10025	https://doi.org/10.2308/acch-10025	PROPN
faba-80	377	10	committee	committee	PROPN
faba-80	377	11	,	,	PUNCT
faba-80	377	12	c.	c.	PROPN
faba-80	377	13	(	(	PUNCT
faba-80	377	14	1992	1992	NUM
faba-80	377	15	)	)	PUNCT
faba-80	377	16	.	.	PUNCT
faba-80	378	1	report	report	NOUN
faba-80	378	2	of	of	ADP
faba-80	378	3	the	the	DET
faba-80	378	4	committee	committee	NOUN
faba-80	378	5	on	on	ADP
faba-80	378	6	the	the	DET
faba-80	378	7	financial	financial	ADJ
faba-80	378	8	aspects	aspect	NOUN
faba-80	378	9	of	of	ADP
faba-80	378	10	corporate	corporate	ADJ
faba-80	378	11	governance	governance	NOUN
faba-80	378	12	.	.	PUNCT
faba-80	379	1	gee	gee	INTJ
faba-80	379	2	.	.	PUNCT
faba-80	380	1	darmawati	darmawati	PROPN
faba-80	380	2	,	,	PUNCT
faba-80	380	3	d.	d.	PROPN
faba-80	380	4	(	(	PUNCT
faba-80	380	5	2003	2003	NUM
faba-80	380	6	)	)	PUNCT
faba-80	380	7	.	.	PUNCT
faba-80	381	1	corporate	corporate	ADJ
faba-80	381	2	governance	governance	NOUN
faba-80	381	3	and	and	CCONJ
faba-80	381	4	earnings	earning	NOUN
faba-80	381	5	management	management	NOUN
faba-80	381	6	:	:	PUNCT
faba-80	381	7	an	an	DET
faba-80	381	8	empirical	empirical	ADJ
faba-80	381	9	study	study	NOUN
faba-80	381	10	.	.	PUNCT
faba-80	382	1	journal	journal	NOUN
faba-80	382	2	of	of	ADP
faba-80	382	3	business	business	NOUN
faba-80	382	4	and	and	CCONJ
faba-80	382	5	accounting	accounting	NOUN
faba-80	382	6	,	,	PUNCT
faba-80	382	7	1(april	1(april	NUM
faba-80	382	8	)	)	PUNCT
faba-80	382	9	,	,	PUNCT
faba-80	382	10	47–68	47–68	NUM
faba-80	382	11	.	.	PUNCT
faba-80	383	1	deangelo	deangelo	PROPN
faba-80	383	2	,	,	PUNCT
faba-80	383	3	h.	h.	PROPN
faba-80	383	4	,	,	PUNCT
faba-80	383	5	deangelo	deangelo	PROPN
faba-80	383	6	,	,	PUNCT
faba-80	383	7	l.	l.	PROPN
faba-80	383	8	,	,	PUNCT
faba-80	383	9	&	&	CCONJ
faba-80	383	10	skinner	skinner	PROPN
faba-80	383	11	,	,	PUNCT
faba-80	383	12	dj	dj	X
faba-80	383	13	(	(	PUNCT
faba-80	383	14	1994	1994	NUM
faba-80	383	15	)	)	PUNCT
faba-80	383	16	.	.	PUNCT
faba-80	384	1	accounting	accounting	NOUN
faba-80	384	2	choice	choice	NOUN
faba-80	384	3	in	in	ADP
faba-80	384	4	troubled	troubled	ADJ
faba-80	384	5	companies	company	NOUN
faba-80	384	6	.	.	PUNCT
faba-80	385	1	journal	journal	NOUN
faba-80	385	2	of	of	ADP
faba-80	385	3	accounting	accounting	NOUN
faba-80	385	4	and	and	CCONJ
faba-80	385	5	economics	economic	NOUN
faba-80	385	6	,	,	PUNCT
faba-80	385	7	17(1–2	17(1–2	PROPN
faba-80	385	8	)	)	PUNCT
faba-80	385	9	,	,	PUNCT
faba-80	385	10	113–143	113–143	NUM
faba-80	385	11	.	.	PUNCT
faba-80	386	1	https://doi.org/10.1016/0165-4101(94)90007-8	https://doi.org/10.1016/0165-4101(94)90007-8	PROPN
faba-80	386	2	dechow	dechow	ADJ
faba-80	386	3	,	,	PUNCT
faba-80	386	4	pm	pm	NOUN
faba-80	386	5	,	,	PUNCT
faba-80	386	6	&	&	CCONJ
faba-80	386	7	skinner	skinner	PROPN
faba-80	386	8	,	,	PUNCT
faba-80	386	9	dj	dj	X
faba-80	386	10	(	(	PUNCT
faba-80	386	11	2000	2000	NUM
faba-80	386	12	)	)	PUNCT
faba-80	386	13	.	.	PUNCT
faba-80	387	1	earnings	earning	NOUN
faba-80	387	2	management	management	NOUN
faba-80	387	3	:	:	PUNCT
faba-80	387	4	reconciling	reconcile	VERB
faba-80	387	5	the	the	DET
faba-80	387	6	views	view	NOUN
faba-80	387	7	of	of	ADP
faba-80	387	8	accounting	accounting	NOUN
faba-80	387	9	academics	academic	NOUN
faba-80	387	10	,	,	PUNCT
faba-80	387	11	practitioners	practitioner	NOUN
faba-80	387	12	,	,	PUNCT
faba-80	387	13	and	and	CCONJ
faba-80	387	14	regulators	regulator	NOUN
faba-80	387	15	.	.	PUNCT
faba-80	388	1	accounting	accounting	NOUN
faba-80	388	2	horizons	horizon	NOUN
faba-80	388	3	,	,	PUNCT
faba-80	388	4	14(2	14(2	NUM
faba-80	388	5	)	)	PUNCT
faba-80	388	6	,	,	PUNCT
faba-80	388	7	235–250	235–250	NUM
faba-80	388	8	.	.	PUNCT
faba-80	389	1	https://doi.org/10.2308/acch.2000.14.2.235	https://doi.org/10.2308/acch.2000.14.2.235	NOUN
faba-80	389	2	denis	denis	PROPN
faba-80	389	3	,	,	PUNCT
faba-80	389	4	dk	dk	PROPN
faba-80	389	5	,	,	PUNCT
faba-80	389	6	&	&	CCONJ
faba-80	389	7	mcconnell	mcconnell	PROPN
faba-80	389	8	,	,	PUNCT
faba-80	389	9	jj	jj	PROPN
faba-80	389	10	(	(	PUNCT
faba-80	389	11	2015	2015	NUM
faba-80	389	12	)	)	PUNCT
faba-80	389	13	.	.	PUNCT
faba-80	390	1	international	international	ADJ
faba-80	390	2	corporate	corporate	ADJ
faba-80	390	3	governance	governance	NOUN
faba-80	390	4	.	.	PUNCT
faba-80	391	1	the	the	DET
faba-80	391	2	journal	journal	NOUN
faba-80	391	3	of	of	ADP
faba-80	391	4	financial	financial	ADJ
faba-80	391	5	and	and	CCONJ
faba-80	391	6	quantitative	quantitative	ADJ
faba-80	391	7	analysis	analysis	NOUN
faba-80	391	8	,	,	PUNCT
faba-80	391	9	38(1	38(1	NUM
faba-80	391	10	)	)	PUNCT
faba-80	391	11	,	,	PUNCT
faba-80	391	12	pp	pp	ADJ
faba-80	391	13	.	.	PUNCT
faba-80	392	1	1	1	NUM
faba-80	392	2	-	-	SYM
faba-80	392	3	36	36	NUM
faba-80	392	4	.	.	PUNCT
faba-80	393	1	https://doi.org/10.1108/s1569-373220150000018014	https://doi.org/10.1108/s1569-373220150000018014	PROPN
faba-80	393	2	fahmi	fahmi	PROPN
faba-80	393	3	,	,	PUNCT
faba-80	393	4	a.	a.	NOUN
faba-80	393	5	(	(	PUNCT
faba-80	393	6	2011	2011	NUM
faba-80	393	7	)	)	PUNCT
faba-80	393	8	.	.	PUNCT
faba-80	394	1	the	the	DET
faba-80	394	2	influence	influence	NOUN
faba-80	394	3	of	of	ADP
faba-80	394	4	the	the	DET
faba-80	394	5	role	role	NOUN
faba-80	394	6	of	of	ADP
faba-80	394	7	the	the	DET
faba-80	394	8	audit	audit	NOUN
faba-80	394	9	committee	committee	NOUN
faba-80	394	10	,	,	PUNCT
faba-80	394	11	auditor	auditor	NOUN
faba-80	394	12	expertise	expertise	NOUN
faba-80	394	13	and	and	CCONJ
faba-80	394	14	auditor	auditor	NOUN
faba-80	394	15	professionalism	professionalism	NOUN
faba-80	394	16	on	on	ADP
faba-80	394	17	the	the	DET
faba-80	394	18	audit	audit	NOUN
faba-80	394	19	quality	quality	NOUN
faba-80	394	20	of	of	ADP
faba-80	394	21	computer	computer	NOUN
faba-80	394	22	-	-	PUNCT
faba-80	394	23	based	base	VERB
faba-80	394	24	information	information	NOUN
faba-80	394	25	systems	system	NOUN
faba-80	394	26	with	with	ADP
faba-80	394	27	information	information	NOUN
faba-80	394	28	technology	technology	NOUN
faba-80	394	29	as	as	ADP
faba-80	394	30	a	a	DET
faba-80	394	31	moderating	moderate	VERB
faba-80	394	32	variable	variable	NOUN
faba-80	394	33	(	(	PUNCT
faba-80	394	34	study	study	NOUN
faba-80	394	35	.	.	PUNCT
faba-80	395	1	syarif	syarif	PROPN
faba-80	395	2	hidayatullah	hidayatullah	PROPN
faba-80	395	3	state	state	PROPN
faba-80	395	4	islamic	islamic	PROPN
faba-80	395	5	university	university	PROPN
faba-80	395	6	jakarta	jakarta	PROPN
faba-80	395	7	.	.	PUNCT
faba-80	396	1	francis	francis	PROPN
faba-80	396	2	,	,	PUNCT
faba-80	396	3	jr	jr	PROPN
faba-80	396	4	,	,	PUNCT
faba-80	396	5	&	&	CCONJ
faba-80	396	6	yu	yu	PROPN
faba-80	396	7	,	,	PUNCT
faba-80	396	8	md	md	PROPN
faba-80	396	9	(	(	PUNCT
faba-80	396	10	2009	2009	NUM
faba-80	396	11	)	)	PUNCT
faba-80	396	12	.	.	PUNCT
faba-80	397	1	big	big	ADJ
faba-80	397	2	4	4	NUM
faba-80	397	3	office	office	NOUN
faba-80	397	4	size	size	NOUN
faba-80	397	5	and	and	CCONJ
faba-80	397	6	audit	audit	NOUN
faba-80	397	7	quality	quality	NOUN
faba-80	397	8	.	.	PUNCT
faba-80	398	1	american	american	PROPN
faba-80	398	2	accounting	accounting	PROPN
faba-80	398	3	association	association	PROPN
faba-80	398	4	,	,	PUNCT
faba-80	398	5	84(5	84(5	NOUN
faba-80	398	6	)	)	PUNCT
faba-80	398	7	,	,	PUNCT
faba-80	398	8	dimiter	dimiter	NOUN
faba-80	398	9	nenkov	nenkov	PROPN
faba-80	398	10	/	/	SYM
faba-80	398	11	finance	finance	NOUN
faba-80	398	12	,	,	PUNCT
faba-80	398	13	accounting	accounting	NOUN
faba-80	398	14	and	and	CCONJ
faba-80	398	15	business	business	NOUN
faba-80	398	16	analysis	analysis	NOUN
faba-80	398	17	3	3	NUM
faba-80	398	18	(	(	PUNCT
faba-80	398	19	1	1	NUM
faba-80	398	20	)	)	PUNCT
faba-80	398	21	2021	2021	NUM
faba-80	398	22	94	94	NUM
faba-80	398	23	1521–1552	1521–1552	NUM
faba-80	398	24	.	.	PUNCT
faba-80	399	1	fudenberg	fudenberg	PROPN
faba-80	399	2	,	,	PUNCT
faba-80	399	3	d.	d.	PROPN
faba-80	399	4	,	,	PUNCT
faba-80	399	5	&	&	CCONJ
faba-80	399	6	tirole	tirole	PROPN
faba-80	399	7	,	,	PUNCT
faba-80	399	8	j.	j.	PROPN
faba-80	399	9	(	(	PUNCT
faba-80	399	10	1995	1995	NUM
faba-80	399	11	)	)	PUNCT
faba-80	399	12	.	.	PUNCT
faba-80	400	1	a	a	DET
faba-80	400	2	theory	theory	NOUN
faba-80	400	3	of	of	ADP
faba-80	400	4	income	income	NOUN
faba-80	400	5	and	and	CCONJ
faba-80	400	6	dividend	dividend	NOUN
faba-80	400	7	smoothing	smoothing	NOUN
faba-80	400	8	based	base	VERB
faba-80	400	9	on	on	ADP
faba-80	400	10	incumbency	incumbency	NOUN
faba-80	400	11	rents	rent	NOUN
faba-80	400	12	.	.	PUNCT
faba-80	401	1	journal	journal	NOUN
faba-80	401	2	of	of	ADP
faba-80	401	3	political	political	ADJ
faba-80	401	4	economy	economy	NOUN
faba-80	401	5	,	,	PUNCT
faba-80	401	6	103	103	NUM
faba-80	401	7	(	(	PUNCT
faba-80	401	8	1	1	NUM
faba-80	401	9	)	)	PUNCT
faba-80	401	10	,	,	PUNCT
faba-80	401	11	75–93	75–93	NUM
faba-80	401	12	.	.	PUNCT
faba-80	401	13	https://doi.org/10.1086/261976	https://doi.org/10.1086/261976	NOUN
faba-80	401	14	ghozali	ghozali	PROPN
faba-80	401	15	,	,	PUNCT
faba-80	401	16	i.	i.	PROPN
faba-80	401	17	(	(	PUNCT
faba-80	401	18	2012	2012	NUM
faba-80	401	19	)	)	PUNCT
faba-80	401	20	multivariate	multivariate	VERB
faba-80	401	21	analysis	analysis	NOUN
faba-80	401	22	with	with	ADP
faba-80	401	23	the	the	DET
faba-80	401	24	spss	spss	PROPN
faba-80	401	25	program	program	NOUN
faba-80	401	26	,	,	PUNCT
faba-80	401	27	diponegoro	diponegoro	VERB
faba-80	401	28	university	university	NOUN
faba-80	401	29	publishing	publishing	NOUN
faba-80	401	30	agency	agency	NOUN
faba-80	401	31	.	.	PUNCT
faba-80	402	1	guna	guna	PROPN
faba-80	402	2	,	,	PUNCT
faba-80	402	3	wi	wi	PROPN
faba-80	402	4	,	,	PUNCT
faba-80	402	5	&	&	CCONJ
faba-80	402	6	herawaty	herawaty	PROPN
faba-80	402	7	,	,	PUNCT
faba-80	402	8	a.	a.	NOUN
faba-80	402	9	(	(	PUNCT
faba-80	402	10	2010	2010	NUM
faba-80	402	11	)	)	PUNCT
faba-80	402	12	.	.	PUNCT
faba-80	403	1	the	the	DET
faba-80	403	2	montreal	montreal	PROPN
faba-80	403	3	set	set	NOUN
faba-80	403	4	of	of	ADP
faba-80	403	5	facial	facial	ADJ
faba-80	403	6	displays	display	NOUN
faba-80	403	7	of	of	ADP
faba-80	403	8	emotion	emotion	NOUN
faba-80	403	9	(	(	PUNCT
faba-80	403	10	slides	slide	NOUN
faba-80	403	11	)	)	PUNCT
faba-80	403	12	.	.	PUNCT
faba-80	404	1	the	the	DET
faba-80	404	2	effect	effect	NOUN
faba-80	404	3	of	of	ADP
faba-80	404	4	good	good	ADJ
faba-80	404	5	corporate	corporate	ADJ
faba-80	404	6	governance	governance	NOUN
faba-80	404	7	mechanisms	mechanism	NOUN
faba-80	404	8	,	,	PUNCT
faba-80	404	9	auditor	auditor	NOUN
faba-80	404	10	independence	independence	NOUN
faba-80	404	11	,	,	PUNCT
faba-80	404	12	audit	audit	NOUN
faba-80	404	13	quality	quality	NOUN
faba-80	404	14	and	and	CCONJ
faba-80	404	15	other	other	ADJ
faba-80	404	16	factors	factor	NOUN
faba-80	404	17	on	on	ADP
faba-80	404	18	earnings	earning	NOUN
faba-80	404	19	management	management	NOUN
faba-80	404	20	,	,	PUNCT
faba-80	404	21	12(1	12(1	NUM
faba-80	404	22	)	)	PUNCT
faba-80	404	23	,	,	PUNCT
faba-80	404	24	53–68	53–68	NUM
faba-80	404	25	.	.	PUNCT
faba-80	405	1	https://jurnaltsm.id/index.php/	https://jurnaltsm.id/index.php/	PROPN
faba-80	405	2	jba	jba	PROPN
faba-80	405	3	/	/	SYM
faba-80	405	4	article	article	NOUN
faba-80	405	5	/	/	SYM
faba-80	405	6	view	view	VERB
faba-80	405	7	/	/	SYM
faba-80	405	8	162/137	162/137	NUM
faba-80	405	9	hakim	hakim	PROPN
faba-80	405	10	,	,	PUNCT
faba-80	405	11	f.	f.	PROPN
faba-80	405	12	,	,	PUNCT
faba-80	405	13	&	&	CCONJ
faba-80	405	14	omri	omri	PROPN
faba-80	405	15	,	,	PUNCT
faba-80	405	16	ma	ma	PROPN
faba-80	405	17	(	(	PUNCT
faba-80	405	18	2010	2010	NUM
faba-80	405	19	)	)	PUNCT
faba-80	405	20	.	.	PUNCT
faba-80	406	1	quality	quality	NOUN
faba-80	406	2	of	of	ADP
faba-80	406	3	the	the	DET
faba-80	406	4	extern	extern	ADJ
faba-80	406	5	al	al	PROPN
faba-80	406	6	auditor	auditor	PROPN
faba-80	406	7	,	,	PUNCT
faba-80	406	8	information	information	NOUN
faba-80	406	9	asymmetry	asymmetry	NOUN
faba-80	406	10	,	,	PUNCT
faba-80	406	11	and	and	CCONJ
faba-80	406	12	bidask	bidask	PROPN
faba-80	406	13	spread	spread	VERB
faba-80	406	14	:	:	PUNCT
faba-80	406	15	case	case	NOUN
faba-80	406	16	of	of	ADP
faba-80	406	17	the	the	DET
faba-80	406	18	listed	list	VERB
faba-80	406	19	tunisian	tunisian	ADJ
faba-80	406	20	firms	firm	NOUN
faba-80	406	21	.	.	PUNCT
faba-80	407	1	international	international	ADJ
faba-80	407	2	journal	journal	PROPN
faba-80	407	3	of	of	ADP
faba-80	407	4	accounting	accounting	NOUN
faba-80	407	5	and	and	CCONJ
faba-80	407	6	information	information	NOUN
faba-80	407	7	management	management	NOUN
faba-80	407	8	,	,	PUNCT
faba-80	407	9	18(1	18(1	NUM
faba-80	407	10	)	)	PUNCT
faba-80	407	11	,	,	PUNCT
faba-80	407	12	5–18	5–18	NUM
faba-80	407	13	.	.	PUNCT
faba-80	408	1	hazmi	hazmi	PROPN
faba-80	408	2	,	,	PUNCT
faba-80	408	3	mas	mas	PROPN
faba-80	408	4	(	(	PUNCT
faba-80	408	5	2013	2013	NUM
faba-80	408	6	)	)	PUNCT
faba-80	408	7	.	.	PUNCT
faba-80	409	1	the	the	DET
faba-80	409	2	effect	effect	NOUN
faba-80	409	3	of	of	ADP
faba-80	409	4	governance	governance	NOUN
faba-80	409	5	structure	structure	NOUN
faba-80	409	6	and	and	CCONJ
faba-80	409	7	internal	internal	ADJ
faba-80	409	8	audit	audit	NOUN
faba-80	409	9	on	on	ADP
faba-80	409	10	external	external	ADJ
faba-80	409	11	audit	audit	NOUN
faba-80	409	12	fees	fee	NOUN
faba-80	409	13	in	in	ADP
faba-80	409	14	manufacturing	manufacturing	NOUN
faba-80	409	15	companies	company	NOUN
faba-80	409	16	listing	list	VERB
faba-80	409	17	on	on	ADP
faba-80	409	18	the	the	DET
faba-80	409	19	idx	idx	PROPN
faba-80	409	20	.	.	PUNCT
faba-80	410	1	diponegoro	diponegoro	PROPN
faba-80	410	2	journal	journal	PROPN
faba-80	410	3	of	of	ADP
faba-80	410	4	accounting	accounting	NOUN
faba-80	410	5	.	.	PUNCT
faba-80	411	1	healy	healy	PROPN
faba-80	411	2	,	,	PUNCT
faba-80	411	3	pm	pm	PROPN
faba-80	411	4	,	,	PUNCT
faba-80	411	5	&	&	CCONJ
faba-80	411	6	palepu	palepu	PROPN
faba-80	411	7	,	,	PUNCT
faba-80	411	8	k	k	X
faba-80	411	9	..	..	PUNCT
faba-80	411	10	(	(	PUNCT
faba-80	411	11	2003	2003	NUM
faba-80	411	12	)	)	PUNCT
faba-80	411	13	.	.	PUNCT
faba-80	412	1	the	the	DET
faba-80	412	2	fall	fall	NOUN
faba-80	412	3	of	of	ADP
faba-80	412	4	enron	enron	PROPN
faba-80	412	5	.	.	PUNCT
faba-80	413	1	journal	journal	PROPN
faba-80	413	2	of	of	ADP
faba-80	413	3	economic	economic	ADJ
faba-80	413	4	perspectives	perspective	NOUN
faba-80	413	5	.	.	PUNCT
faba-80	414	1	17(2	17(2	NUM
faba-80	414	2	)	)	PUNCT
faba-80	414	3	,	,	PUNCT
faba-80	414	4	3–26	3–26	PROPN
faba-80	414	5	.	.	PUNCT
faba-80	415	1	healy	healy	PROPN
faba-80	415	2	,	,	PUNCT
faba-80	415	3	paul	paul	PROPN
faba-80	415	4	m	m	PROPN
faba-80	415	5	,	,	PUNCT
faba-80	415	6	&	&	CCONJ
faba-80	415	7	wahlen	wahlen	PROPN
faba-80	415	8	,	,	PUNCT
faba-80	415	9	jm	jm	PROPN
faba-80	415	10	(	(	PUNCT
faba-80	415	11	1999	1999	NUM
faba-80	415	12	)	)	PUNCT
faba-80	415	13	.	.	PUNCT
faba-80	416	1	a	a	DET
faba-80	416	2	review	review	NOUN
faba-80	416	3	of	of	ADP
faba-80	416	4	the	the	DET
faba-80	416	5	earnings	earning	NOUN
faba-80	416	6	management	management	NOUN
faba-80	416	7	literature	literature	NOUN
faba-80	416	8	and	and	CCONJ
faba-80	416	9	its	its	PRON
faba-80	416	10	.	.	PUNCT
faba-80	416	11	accounting	accounting	NOUN
faba-80	416	12	horizons	horizon	NOUN
faba-80	416	13	,	,	PUNCT
faba-80	416	14	13(4	13(4	NUM
faba-80	416	15	)	)	PUNCT
faba-80	416	16	,	,	PUNCT
faba-80	416	17	pp	pp	ADJ
faba-80	416	18	.	.	PUNCT
faba-80	417	1	365	365	NUM
faba-80	417	2	-	-	SYM
faba-80	417	3	383	383	NUM
faba-80	417	4	.	.	PUNCT
faba-80	418	1	http://www.aaajournals.org/doi/abs/10.2308/acch.1999.13.4.365	http://www.aaajournals.org/doi/abs/10.2308/acch.1999.13.4.365	PROPN
faba-80	418	2	huang	huang	PROPN
faba-80	418	3	,	,	PUNCT
faba-80	418	4	c.	c.	PROPN
faba-80	418	5	,	,	PUNCT
faba-80	418	6	&	&	CCONJ
faba-80	418	7	liang	liang	PROPN
faba-80	418	8	,	,	PUNCT
faba-80	418	9	h.-k	h.-k	PROPN
faba-80	418	10	.	.	PUNCT
faba-80	419	1	(	(	PUNCT
faba-80	419	2	2014	2014	NUM
faba-80	419	3	)	)	PUNCT
faba-80	419	4	.	.	PUNCT
faba-80	420	1	can	can	AUX
faba-80	420	2	auditors	auditor	NOUN
faba-80	420	3	restrain	restrain	VERB
faba-80	420	4	firms	firm	NOUN
faba-80	420	5	from	from	ADP
faba-80	420	6	earnings	earning	NOUN
faba-80	420	7	management	management	NOUN
faba-80	420	8	?	?	PUNCT
faba-80	421	1	international	international	ADJ
faba-80	421	2	journal	journal	NOUN
faba-80	421	3	of	of	ADP
faba-80	421	4	business	business	NOUN
faba-80	421	5	and	and	CCONJ
faba-80	421	6	information	information	NOUN
faba-80	421	7	.	.	PUNCT
faba-80	422	1	361–387	361–387	NUM
faba-80	422	2	.	.	PUNCT
faba-80	422	3	johl	johl	PROPN
faba-80	422	4	,	,	PUNCT
faba-80	422	5	s.	s.	PROPN
faba-80	422	6	,	,	PUNCT
faba-80	422	7	jubb	jubb	PROPN
faba-80	422	8	,	,	PUNCT
faba-80	422	9	ca	ca	PROPN
faba-80	422	10	,	,	PUNCT
faba-80	422	11	&	&	CCONJ
faba-80	422	12	houghton	houghton	PROPN
faba-80	422	13	,	,	PUNCT
faba-80	422	14	ka	ka	PROPN
faba-80	422	15	(	(	PUNCT
faba-80	422	16	2007	2007	NUM
faba-80	422	17	)	)	PUNCT
faba-80	422	18	.	.	PUNCT
faba-80	423	1	earnings	earning	NOUN
faba-80	423	2	management	management	NOUN
faba-80	423	3	and	and	CCONJ
faba-80	423	4	the	the	DET
faba-80	423	5	audit	audit	NOUN
faba-80	423	6	opinion	opinion	NOUN
faba-80	423	7	:	:	PUNCT
faba-80	423	8	evidence	evidence	NOUN
faba-80	423	9	from	from	ADP
faba-80	423	10	malaysia	malaysia	PROPN
faba-80	423	11	.	.	PUNCT
faba-80	424	1	managerial	managerial	ADJ
faba-80	424	2	auditing	auditing	NOUN
faba-80	424	3	journal	journal	NOUN
faba-80	424	4	,	,	PUNCT
faba-80	424	5	22(7	22(7	NUM
faba-80	424	6	)	)	PUNCT
faba-80	424	7	,	,	PUNCT
faba-80	424	8	688–715	688–715	NUM
faba-80	424	9	.	.	PUNCT
faba-80	425	1	https://doi.org/10.1108/02686900710772591	https://doi.org/10.1108/02686900710772591	ADJ
faba-80	425	2	decree	decree	NOUN
faba-80	425	3	of	of	ADP
faba-80	425	4	the	the	DET
faba-80	425	5	chairman	chairman	NOUN
faba-80	425	6	of	of	ADP
faba-80	425	7	bapepam	bapepam	PROPN
faba-80	425	8	number	number	NOUN
faba-80	425	9	29	29	NUM
faba-80	425	10	/	/	SYM
faba-80	425	11	pm	pm	PROPN
faba-80	425	12	/	/	SYM
faba-80	425	13	2004	2004	NUM
faba-80	425	14	.	.	PUNCT
faba-80	426	1	knkg	knkg	PROPN
faba-80	426	2	.	.	PUNCT
faba-80	427	1	(	(	PUNCT
faba-80	427	2	2006	2006	NUM
faba-80	427	3	)	)	PUNCT
faba-80	427	4	.	.	PUNCT
faba-80	428	1	general	general	ADJ
faba-80	428	2	guidelines	guideline	NOUN
faba-80	428	3	for	for	ADP
faba-80	428	4	good	good	ADJ
faba-80	428	5	corporate	corporate	ADJ
faba-80	428	6	governance	governance	NOUN
faba-80	428	7	in	in	ADP
faba-80	428	8	indonesia	indonesia	PROPN
faba-80	428	9	.	.	PROPN
faba-80	429	1	republic	republic	PROPN
faba-80	429	2	of	of	ADP
faba-80	429	3	indonesia	indonesia	PROPN
faba-80	429	4	.	.	PUNCT
faba-80	430	1	kustono	kustono	PROPN
faba-80	430	2	.	.	PUNCT
faba-80	431	1	(	(	PUNCT
faba-80	431	2	2013	2013	NUM
faba-80	431	3	)	)	PUNCT
faba-80	431	4	.	.	PUNCT
faba-80	432	1	earnings	earning	NOUN
faba-80	432	2	management	management	NOUN
faba-80	432	3	.	.	PUNCT
faba-80	433	1	al	al	PROPN
faba-80	433	2	-	-	PUNCT
faba-80	433	3	qashwa	qashwa	PROPN
faba-80	433	4	.	.	PUNCT
faba-80	434	1	lind	lind	PROPN
faba-80	434	2	,	,	PUNCT
faba-80	434	3	da	da	PROPN
faba-80	434	4	,	,	PUNCT
faba-80	434	5	marchal	marchal	NOUN
faba-80	434	6	,	,	PUNCT
faba-80	434	7	wg	wg	PROPN
faba-80	434	8	,	,	PUNCT
faba-80	434	9	&	&	CCONJ
faba-80	434	10	wathen	wathen	PROPN
faba-80	434	11	,	,	PUNCT
faba-80	434	12	sa	sa	PROPN
faba-80	434	13	(	(	PUNCT
faba-80	434	14	2012	2012	NUM
faba-80	434	15	)	)	PUNCT
faba-80	434	16	.	.	PUNCT
faba-80	435	1	statistical	statistical	ADJ
faba-80	435	2	techniques	technique	NOUN
faba-80	435	3	in	in	ADP
faba-80	435	4	business	business	NOUN
faba-80	435	5	and	and	CCONJ
faba-80	435	6	economics	economic	NOUN
faba-80	435	7	using	use	VERB
faba-80	435	8	global	global	ADJ
faba-80	435	9	data	datum	NOUN
faba-80	435	10	(	(	PUNCT
faba-80	435	11	13th	13th	NOUN
faba-80	435	12	ed	ed	NOUN
faba-80	435	13	.	.	PUNCT
faba-80	435	14	)	)	PUNCT
faba-80	435	15	.	.	PUNCT
faba-80	436	1	four	four	NUM
faba-80	436	2	salemba	salemba	NOUN
faba-80	436	3	.	.	PUNCT
faba-80	437	1	marlina	marlina	PROPN
faba-80	437	2	liftiani	liftiani	PROPN
faba-80	437	3	,	,	PUNCT
faba-80	437	4	2014	2014	NUM
faba-80	437	5	.	.	PUNCT
faba-80	438	1	(	(	PUNCT
faba-80	438	2	2014	2014	NUM
faba-80	438	3	)	)	PUNCT
faba-80	438	4	.	.	PUNCT
faba-80	439	1	pengaruh	pengaruh	NOUN
faba-80	439	2	kepemilikan	kepemilikan	VERB
faba-80	439	3	manajerial	manajerial	ADJ
faba-80	439	4	,	,	PUNCT
faba-80	439	5	kepemilikan	kepemilikan	PROPN
faba-80	439	6	asing	asing	PROPN
faba-80	439	7	,	,	PUNCT
faba-80	439	8	dan	dan	PROPN
faba-80	439	9	kepemilikan	kepemilikan	PROPN
faba-80	439	10	institusional	institusional	PROPN
faba-80	439	11	terhadap	terhadap	PROPN
faba-80	439	12	kecenderungan	kecenderungan	PROPN
faba-80	439	13	pemilihan	pemilihan	ADP
faba-80	439	14	auditor	auditor	NOUN
faba-80	439	15	berkualitas	berkualita	NOUN
faba-80	439	16	.	.	PUNCT
faba-80	440	1	marsono	marsono	PROPN
faba-80	440	2	.	.	PUNCT
faba-80	441	1	(	(	PUNCT
faba-80	441	2	2013	2013	NUM
faba-80	441	3	)	)	PUNCT
faba-80	441	4	.	.	PUNCT
faba-80	442	1	faktor	faktor	NOUN
faba-80	442	2	-	-	PUNCT
faba-80	442	3	faktor	faktor	PROPN
faba-80	442	4	yang	yang	PROPN
faba-80	442	5	mempengaruhi	mempengaruhi	PROPN
faba-80	442	6	audit	audit	NOUN
faba-80	442	7	delay	delay	NOUN
faba-80	442	8	.	.	PUNCT
faba-80	443	1	diponegoro	diponegoro	PROPN
faba-80	443	2	journal	journal	PROPN
faba-80	443	3	of	of	ADP
faba-80	443	4	accounting	accounting	NOUN
faba-80	443	5	,	,	PUNCT
faba-80	443	6	2(1	2(1	NUM
faba-80	443	7	)	)	PUNCT
faba-80	443	8	.	.	PUNCT
faba-80	444	1	midiastuty	midiastuty	NOUN
faba-80	444	2	,	,	PUNCT
faba-80	444	3	ppm	ppm	NOUN
faba-80	444	4	(	(	PUNCT
faba-80	444	5	2003	2003	NUM
faba-80	444	6	)	)	PUNCT
faba-80	444	7	.	.	PUNCT
faba-80	445	1	analisis	analisis	ADJ
faba-80	445	2	hubungan	hubungan	ADJ
faba-80	445	3	mekanisme	mekanisme	ADJ
faba-80	445	4	corporate	corporate	ADJ
faba-80	445	5	governance	governance	NOUN
faba-80	445	6	dan	dan	PROPN
faba-80	445	7	indikasi	indikasi	PROPN
faba-80	445	8	manajemen	manajeman	NOUN
faba-80	445	9	laba	laba	PROPN
faba-80	445	10	.	.	PUNCT
faba-80	446	1	simposium	simposium	PROPN
faba-80	446	2	nasional	nasional	PROPN
faba-80	446	3	akuntansi	akuntansi	PROPN
faba-80	446	4	vi	vi	PROPN
faba-80	446	5	.	.	PROPN
faba-80	446	6	nabila	nabila	PROPN
faba-80	446	7	,	,	PUNCT
faba-80	446	8	a.	a.	PROPN
faba-80	446	9	,	,	PUNCT
faba-80	446	10	&	&	CCONJ
faba-80	446	11	daljono	daljono	PROPN
faba-80	446	12	.	.	PUNCT
faba-80	447	1	(	(	PUNCT
faba-80	447	2	2013	2013	NUM
faba-80	447	3	)	)	PUNCT
faba-80	447	4	.	.	PUNCT
faba-80	448	1	pengaruh	pengaruh	NOUN
faba-80	448	2	proporsi	proporsi	ADJ
faba-80	448	3	dewan	dewan	PROPN
faba-80	448	4	komisaris	komisaris	PROPN
faba-80	448	5	independen	independen	PROPN
faba-80	448	6	,	,	PUNCT
faba-80	448	7	komite	komite	ADJ
faba-80	448	8	audit	audit	NOUN
faba-80	448	9	,	,	PUNCT
faba-80	448	10	dan	dan	PROPN
faba-80	448	11	reputasi	reputasi	PROPN
faba-80	448	12	auditor	auditor	PROPN
faba-80	448	13	terhadap	terhadap	PROPN
faba-80	448	14	manajemen	manajemen	PROPN
faba-80	448	15	laba	laba	PROPN
faba-80	448	16	.	.	PUNCT
faba-80	449	1	diponegoro	diponegoro	PROPN
faba-80	449	2	journal	journal	PROPN
faba-80	449	3	of	of	ADP
faba-80	449	4	accounting	accounting	NOUN
faba-80	449	5	,	,	PUNCT
faba-80	449	6	2(1	2(1	NUM
faba-80	449	7	)	)	PUNCT
faba-80	449	8	,	,	PUNCT
faba-80	449	9	1–10	1–10	NOUN
faba-80	449	10	.	.	PUNCT
faba-80	450	1	nanok	nanok	PROPN
faba-80	450	2	,	,	PUNCT
faba-80	450	3	y.	y.	PROPN
faba-80	450	4	,	,	PUNCT
faba-80	450	5	natasya	natasya	PROPN
faba-80	450	6	,	,	PUNCT
faba-80	450	7	&	&	CCONJ
faba-80	450	8	widadi	widadi	PROPN
faba-80	450	9	,	,	PUNCT
faba-80	450	10	ba	ba	PROPN
faba-80	450	11	(	(	PUNCT
faba-80	450	12	2008	2008	NUM
faba-80	450	13	)	)	PUNCT
faba-80	450	14	.	.	PUNCT
faba-80	451	1	faktor	faktor	NOUN
faba-80	451	2	-	-	PUNCT
faba-80	451	3	faktor	faktor	PROPN
faba-80	451	4	yang	yang	PROPN
faba-80	451	5	mempengaruhi	mempengaruhi	PROPN
faba-80	451	6	manajemen	manajeman	NOUN
faba-80	451	7	laba	laba	PROPN
faba-80	451	8	perusahaan	perusahaan	PROPN
faba-80	451	9	publik	publik	PROPN
faba-80	451	10	di	di	PROPN
faba-80	451	11	indonesia	indonesia	PROPN
faba-80	451	12	pada	pada	PROPN
faba-80	451	13	tahun	tahun	PROPN
faba-80	451	14	2008	2008	NUM
faba-80	451	15	.	.	PUNCT
faba-80	452	1	journal	journal	NOUN
faba-80	452	2	of	of	ADP
faba-80	452	3	applied	apply	VERB
faba-80	452	4	finance	finance	NOUN
faba-80	452	5	and	and	CCONJ
faba-80	452	6	accounting	accounting	NOUN
faba-80	452	7	,	,	PUNCT
faba-80	452	8	3(1	3(1	NUM
faba-80	452	9	)	)	PUNCT
faba-80	452	10	,	,	PUNCT
faba-80	452	11	60–74	60–74	NUM
faba-80	452	12	.	.	PUNCT
faba-80	453	1	natalia	natalia	PROPN
faba-80	453	2	,	,	PUNCT
faba-80	453	3	d.	d.	PROPN
faba-80	453	4	(	(	PUNCT
faba-80	453	5	2013	2013	NUM
faba-80	453	6	)	)	PUNCT
faba-80	453	7	.	.	PUNCT
faba-80	454	1	pengaruh	pengaruh	NOUN
faba-80	454	2	mekanisme	mekanisme	VERB
faba-80	454	3	good	good	ADJ
faba-80	454	4	corporate	corporate	ADJ
faba-80	454	5	governance	governance	NOUN
faba-80	454	6	terhadap	terhadap	PROPN
faba-80	454	7	praktik	praktik	PROPN
faba-80	454	8	earning	earn	VERB
faba-80	454	9	management	management	NOUN
faba-80	454	10	badan	badan	PROPN
faba-80	454	11	usaha	usaha	PROPN
faba-80	454	12	sektor	sektor	PROPN
faba-80	454	13	perbankan	perbankan	PROPN
faba-80	454	14	di	di	PROPN
faba-80	454	15	bei	bei	PROPN
faba-80	454	16	2008	2008	NUM
faba-80	454	17	-	-	SYM
faba-80	454	18	2011	2011	NUM
faba-80	454	19	.	.	PUNCT
faba-80	455	1	jurnal	jurnal	ADJ
faba-80	455	2	ilmiah	ilmiah	PROPN
faba-80	455	3	mahasiswa	mahasiswa	PROPN
faba-80	455	4	universitas	universitas	PROPN
faba-80	455	5	surabaya	surabaya	PROPN
faba-80	455	6	,	,	PUNCT
faba-80	455	7	2(1	2(1	NUM
faba-80	455	8	)	)	PUNCT
faba-80	455	9	,	,	PUNCT
faba-80	455	10	1–18	1–18	NUM
faba-80	455	11	.	.	PUNCT
faba-80	456	1	palmrose	palmrose	ADJ
faba-80	456	2	,	,	PUNCT
faba-80	456	3	zv	zv	INTJ
faba-80	456	4	(	(	PUNCT
faba-80	456	5	1988	1988	NUM
faba-80	456	6	)	)	PUNCT
faba-80	456	7	.	.	PUNCT
faba-80	457	1	an	an	DET
faba-80	457	2	analysis	analysis	NOUN
faba-80	457	3	of	of	ADP
faba-80	457	4	auditor	auditor	NOUN
faba-80	457	5	litigation	litigation	NOUN
faba-80	457	6	and	and	CCONJ
faba-80	457	7	audit	audit	NOUN
faba-80	457	8	service	service	NOUN
faba-80	457	9	quality	quality	NOUN
faba-80	457	10	.	.	PUNCT
faba-80	458	1	the	the	DET
faba-80	458	2	accounting	accounting	NOUN
faba-80	458	3	review	review	NOUN
faba-80	458	4	,	,	PUNCT
faba-80	458	5	55–73	55–73	NUM
faba-80	458	6	.	.	PUNCT
faba-80	458	7	pratama	pratama	NOUN
faba-80	458	8	,	,	PUNCT
faba-80	458	9	b.	b.	PROPN
faba-80	458	10	(	(	PUNCT
faba-80	458	11	2013	2013	NUM
faba-80	458	12	)	)	PUNCT
faba-80	458	13	.	.	PUNCT
faba-80	459	1	pengaruh	pengaruh	NOUN
faba-80	459	2	struktur	struktur	PROPN
faba-80	459	3	kepemilikan	kepemilikan	PROPN
faba-80	459	4	perusahaan	perusahaan	PROPN
faba-80	459	5	terhadap	terhadap	PROPN
faba-80	459	6	kualitas	kualitas	PROPN
faba-80	459	7	audit	audit	PROPN
faba-80	459	8	.	.	PUNCT
faba-80	460	1	universitas	universita	NOUN
faba-80	460	2	diponegoro	diponegoro	PROPN
faba-80	460	3	.	.	PUNCT
faba-80	461	1	purwandari	purwandari	NOUN
faba-80	461	2	,	,	PUNCT
faba-80	461	3	wi	wi	PROPN
faba-80	461	4	(	(	PUNCT
faba-80	461	5	2011	2011	NUM
faba-80	461	6	)	)	PUNCT
faba-80	461	7	.	.	PUNCT
faba-80	462	1	analisis	analisis	ADJ
faba-80	462	2	pengaruh	pengaruh	NOUN
faba-80	462	3	mekanisme	mekanisme	VERB
faba-80	462	4	good	good	ADJ
faba-80	462	5	corporate	corporate	ADJ
faba-80	462	6	governance	governance	NOUN
faba-80	462	7	,	,	PUNCT
faba-80	462	8	profitabilitas	profitabilitas	PROPN
faba-80	462	9	dan	dan	PROPN
faba-80	462	10	leverage	leverage	PROPN
faba-80	462	11	terhadap	terhadap	PROPN
faba-80	462	12	praktek	praktek	PROPN
faba-80	462	13	ma	ma	PROPN
faba-80	462	14	-	-	PUNCT
faba-80	462	15	najemen	najemen	PROPN
faba-80	462	16	laba	laba	NOUN
faba-80	462	17	(	(	PUNCT
faba-80	462	18	earning	earn	VERB
faba-80	462	19	management	management	NOUN
faba-80	462	20	)	)	PUNCT
faba-80	462	21	.	.	PUNCT
faba-80	463	1	universitas	universita	NOUN
faba-80	463	2	diponegoro	diponegoro	PROPN
faba-80	463	3	.	.	PUNCT
faba-80	464	1	rahmawati	rahmawati	PROPN
faba-80	464	2	.	.	PUNCT
faba-80	465	1	(	(	PUNCT
faba-80	465	2	2007	2007	NUM
faba-80	465	3	)	)	PUNCT
faba-80	465	4	.	.	PUNCT
faba-80	466	1	model	model	NOUN
faba-80	466	2	pendeteksian	pendeteksian	PROPN
faba-80	466	3	manajemen	manajeman	NOUN
faba-80	466	4	laba	laba	PROPN
faba-80	466	5	pada	pada	PROPN
faba-80	466	6	industri	industri	PROPN
faba-80	466	7	perbankan	perbankan	PROPN
faba-80	466	8	publik	publik	PROPN
faba-80	466	9	di	di	PROPN
faba-80	466	10	indonesia	indonesia	PROPN
faba-80	466	11	dan	dan	PROPN
faba-80	466	12	pengaruhnya	pengaruhnya	PROPN
faba-80	466	13	terhadap	terhadap	PROPN
faba-80	466	14	kinerja	kinerja	PROPN
faba-80	466	15	perbankan	perbankan	PROPN
faba-80	466	16	.	.	PUNCT
faba-80	467	1	jurnal	jurnal	PROPN
faba-80	467	2	akuntansi	akuntansi	PROPN
faba-80	467	3	dan	dan	PROPN
faba-80	467	4	manajemen	manajemen	PROPN
faba-80	467	5	,	,	PUNCT
faba-80	467	6	18(1	18(1	NUM
faba-80	467	7	)	)	PUNCT
faba-80	467	8	,	,	PUNCT
faba-80	467	9	23–24	23–24	NUM
faba-80	467	10	.	.	PUNCT
faba-80	467	11	rajgopal	rajgopal	NOUN
faba-80	467	12	,	,	PUNCT
faba-80	467	13	s.	s.	PROPN
faba-80	467	14	,	,	PUNCT
faba-80	467	15	venkatachalam	venkatachalam	VERB
faba-80	467	16	,	,	PUNCT
faba-80	467	17	m.	m.	NOUN
faba-80	467	18	,	,	PUNCT
faba-80	467	19	&	&	CCONJ
faba-80	467	20	jiambalvo	jiambalvo	PROPN
faba-80	467	21	,	,	PUNCT
faba-80	467	22	jj	jj	PROPN
faba-80	467	23	(	(	PUNCT
faba-80	467	24	2005	2005	NUM
faba-80	467	25	)	)	PUNCT
faba-80	467	26	.	.	PUNCT
faba-80	467	27	is	be	AUX
faba-80	467	28	institutional	institutional	ADJ
faba-80	467	29	ownership	ownership	NOUN
faba-80	467	30	associated	associate	VERB
faba-80	467	31	with	with	ADP
faba-80	467	32	earnings	earning	NOUN
faba-80	467	33	management	management	NOUN
faba-80	467	34	and	and	CCONJ
faba-80	467	35	the	the	DET
faba-80	467	36	extent	extent	NOUN
faba-80	467	37	to	to	PART
faba-80	467	38	which	which	PRON
faba-80	467	39	stock	stock	NOUN
faba-80	467	40	prices	price	NOUN
faba-80	467	41	reflect	reflect	VERB
faba-80	467	42	future	future	ADJ
faba-80	467	43	earnings	earning	NOUN
faba-80	467	44	?	?	PUNCT
faba-80	468	1	ssrn	ssrn	PROPN
faba-80	468	2	electronic	electronic	ADJ
faba-80	468	3	journal	journal	NOUN
faba-80	468	4	,	,	PUNCT
faba-80	468	5	march	march	PROPN
faba-80	468	6	1999	1999	NUM
faba-80	468	7	.	.	PUNCT
faba-80	469	1	https://doi.org/10.2139/ssrn.163433	https://doi.org/10.2139/ssrn.163433	X
faba-80	469	2	rizqiasih	rizqiasih	PROPN
faba-80	469	3	,	,	PUNCT
faba-80	469	4	pd	pd	PROPN
faba-80	469	5	(	(	PUNCT
faba-80	469	6	2010	2010	NUM
faba-80	469	7	)	)	PUNCT
faba-80	469	8	.	.	PUNCT
faba-80	470	1	pengaruh	pengaruh	NOUN
faba-80	470	2	struktur	struktur	PROPN
faba-80	470	3	governance	governance	PROPN
faba-80	470	4	terhadap	terhadap	PROPN
faba-80	470	5	fee	fee	PROPN
faba-80	470	6	audit	audit	NOUN
faba-80	470	7	eksternal	eksternal	ADJ
faba-80	470	8	.	.	PUNCT
faba-80	471	1	universitas	universita	NOUN
faba-80	471	2	diponegoro	diponegoro	PROPN
faba-80	471	3	.	.	PUNCT
faba-80	472	1	rusmanto	rusmanto	NOUN
faba-80	472	2	,	,	PUNCT
faba-80	472	3	t.	t.	PROPN
faba-80	472	4	,	,	PUNCT
faba-80	472	5	djamil	djamil	PROPN
faba-80	472	6	,	,	PUNCT
faba-80	472	7	ab	ab	PROPN
faba-80	472	8	,	,	PUNCT
faba-80	472	9	&	&	CCONJ
faba-80	472	10	salim	salim	PROPN
faba-80	472	11	,	,	PUNCT
faba-80	472	12	y.	y.	PROPN
faba-80	472	13	(	(	PUNCT
faba-80	472	14	2014	2014	NUM
faba-80	472	15	)	)	PUNCT
faba-80	472	16	.	.	PUNCT
faba-80	473	1	the	the	DET
faba-80	473	2	effect	effect	NOUN
faba-80	473	3	of	of	ADP
faba-80	473	4	earnings	earning	NOUN
faba-80	473	5	management	management	NOUN
faba-80	473	6	to	to	ADP
faba-80	473	7	issuance	issuance	NOUN
faba-80	473	8	of	of	ADP
faba-80	473	9	audit	audit	NOUN
faba-80	473	10	qualification	qualification	NOUN
faba-80	473	11	:	:	PUNCT
faba-80	473	12	evidence	evidence	NOUN
faba-80	473	13	from	from	ADP
faba-80	473	14	indonesia	indonesia	PROPN
faba-80	473	15	.	.	PROPN
faba-80	474	1	journal	journal	PROPN
faba-80	474	2	of	of	ADP
faba-80	474	3	business	business	NOUN
faba-80	474	4	studies	study	NOUN
faba-80	474	5	quarterly	quarterly	ADV
faba-80	474	6	,	,	PUNCT
faba-80	474	7	6(91	6(91	PROPN
faba-80	474	8	)	)	PUNCT
faba-80	474	9	,	,	PUNCT
faba-80	475	1	1–28	1–28	PROPN
faba-80	475	2	.	.	PUNCT
faba-80	475	3	rusmin	rusmin	PROPN
faba-80	475	4	,	,	PUNCT
faba-80	475	5	r.	r.	PROPN
faba-80	475	6	(	(	PUNCT
faba-80	475	7	2010	2010	NUM
faba-80	475	8	)	)	PUNCT
faba-80	475	9	.	.	PUNCT
faba-80	476	1	auditor	auditor	NOUN
faba-80	476	2	quality	quality	NOUN
faba-80	476	3	and	and	CCONJ
faba-80	476	4	earnings	earning	NOUN
faba-80	476	5	management	management	NOUN
faba-80	476	6	:	:	PUNCT
faba-80	476	7	singaporean	singaporean	ADJ
faba-80	476	8	evidence	evidence	NOUN
faba-80	476	9	.	.	PUNCT
faba-80	477	1	managerial	managerial	ADJ
faba-80	477	2	auditing	auditing	NOUN
faba-80	477	3	journal	journal	NOUN
faba-80	477	4	,	,	PUNCT
faba-80	477	5	25(7	25(7	NUM
faba-80	477	6	)	)	PUNCT
faba-80	477	7	,	,	PUNCT
faba-80	477	8	618–638	618–638	NUM
faba-80	477	9	.	.	PUNCT
faba-80	478	1	https://doi.org/10.1108/02686901011061324	https://doi.org/10.1108/02686901011061324	ADJ
faba-80	478	2	sabrinna	sabrinna	PROPN
faba-80	478	3	,	,	PUNCT
faba-80	478	4	aira	aira	PROPN
faba-80	478	5	(	(	PUNCT
faba-80	478	6	2010	2010	NUM
faba-80	478	7	)	)	PUNCT
faba-80	478	8	.	.	PUNCT
faba-80	479	1	pengaruh	pengaruh	VERB
faba-80	479	2	corporate	corporate	ADJ
faba-80	479	3	governance	governance	NOUN
faba-80	479	4	dan	dan	PROPN
faba-80	479	5	struktur	struktur	PROPN
faba-80	479	6	kepemilikan	kepemilikan	PROPN
faba-80	479	7	terhadap	terhadap	PROPN
faba-80	479	8	kinerja	kinerja	PROPN
faba-80	479	9	perusahaan	perusahaan	PROPN
faba-80	479	10	.	.	PUNCT
faba-80	480	1	jurnal	jurnal	PROPN
faba-80	480	2	akuntansi	akuntansi	PROPN
faba-80	480	3	,	,	PUNCT
faba-80	480	4	2	2	NUM
faba-80	480	5	,	,	PUNCT
faba-80	480	6	1–18	1–18	NUM
faba-80	480	7	.	.	PUNCT
faba-80	481	1	dimiter	dimiter	NOUN
faba-80	481	2	nenkov	nenkov	PROPN
faba-80	481	3	/	/	SYM
faba-80	481	4	finance	finance	NOUN
faba-80	481	5	,	,	PUNCT
faba-80	481	6	accounting	accounting	NOUN
faba-80	481	7	and	and	CCONJ
faba-80	481	8	business	business	NOUN
faba-80	481	9	analysis	analysis	NOUN
faba-80	481	10	3	3	NUM
faba-80	481	11	(	(	PUNCT
faba-80	481	12	1	1	NUM
faba-80	481	13	)	)	PUNCT
faba-80	481	14	2021	2021	NUM
faba-80	481	15	95	95	NUM
faba-80	481	16	sandra	sandra	PROPN
faba-80	481	17	,	,	PUNCT
faba-80	481	18	a.	a.	NOUN
faba-80	481	19	(	(	PUNCT
faba-80	481	20	2020	2020	NUM
faba-80	481	21	)	)	PUNCT
faba-80	481	22	.	.	PUNCT
faba-80	482	1	ownership	ownership	NOUN
faba-80	482	2	structure	structure	NOUN
faba-80	482	3	management	management	NOUN
faba-80	482	4	:	:	PUNCT
faba-80	482	5	evidence	evidence	NOUN
faba-80	482	6	from	from	ADP
faba-80	482	7	portugal	portugal	PROPN
faba-80	482	8	.	.	PUNCT
faba-80	483	1	australalian	australalian	PROPN
faba-80	483	2	accounting	accounting	PROPN
faba-80	483	3	business	business	PROPN
faba-80	483	4	and	and	CCONJ
faba-80	483	5	finance	finance	NOUN
faba-80	483	6	journal	journal	NOUN
faba-80	483	7	,	,	PUNCT
faba-80	483	8	6(1	6(1	NUM
faba-80	483	9	)	)	PUNCT
faba-80	483	10	,	,	PUNCT
faba-80	483	11	57–74	57–74	NUM
faba-80	483	12	.	.	PUNCT
faba-80	484	1	sari	sari	PROPN
faba-80	484	2	,	,	PUNCT
faba-80	484	3	tw	tw	PROPN
faba-80	484	4	,	,	PUNCT
faba-80	484	5	&	&	CCONJ
faba-80	484	6	wahidahwati	wahidahwati	PROPN
faba-80	484	7	.	.	PUNCT
faba-80	485	1	(	(	PUNCT
faba-80	485	2	2016	2016	NUM
faba-80	485	3	)	)	PUNCT
faba-80	485	4	.	.	PUNCT
faba-80	486	1	pengaruh	pengaruh	NOUN
faba-80	486	2	kualitas	kualita	NOUN
faba-80	486	3	audit	audit	PROPN
faba-80	486	4	terhadap	terhadap	PROPN
faba-80	486	5	manajemen	manajeman	NOUN
faba-80	486	6	laba	laba	PROPN
faba-80	486	7	pada	pada	PROPN
faba-80	486	8	perusahaan	perusahaan	PROPN
faba-80	486	9	manufaktur	manufaktur	PROPN
faba-80	486	10	.	.	PROPN
faba-80	487	1	jurnal	jurnal	PROPN
faba-80	487	2	llmu	llmu	PROPN
faba-80	487	3	dan	dan	PROPN
faba-80	487	4	riset	riset	PROPN
faba-80	487	5	akuntansi	akuntansi	PROPN
faba-80	487	6	,	,	PUNCT
faba-80	487	7	5(12	5(12	NUM
faba-80	487	8	)	)	PUNCT
faba-80	487	9	,	,	PUNCT
faba-80	487	10	1–21	1–21	PROPN
faba-80	487	11	.	.	PUNCT
faba-80	488	1	scott	scott	PROPN
faba-80	488	2	,	,	PUNCT
faba-80	488	3	rw	rw	PROPN
faba-80	488	4	(	(	PUNCT
faba-80	488	5	2015	2015	NUM
faba-80	488	6	)	)	PUNCT
faba-80	488	7	.	.	PUNCT
faba-80	489	1	financial	financial	ADJ
faba-80	489	2	accounting	accounting	NOUN
faba-80	489	3	theory	theory	NOUN
faba-80	489	4	(	(	PUNCT
faba-80	489	5	seventh	seventh	ADJ
faba-80	489	6	)	)	PUNCT
faba-80	489	7	.	.	PUNCT
faba-80	490	1	pearson	pearson	PROPN
faba-80	490	2	.	.	PROPN
faba-80	490	3	shleifer	shleifer	PROPN
faba-80	490	4	,	,	PUNCT
faba-80	490	5	a.	a.	PROPN
faba-80	490	6	,	,	PUNCT
faba-80	490	7	&	&	CCONJ
faba-80	490	8	vishny	vishny	PROPN
faba-80	490	9	,	,	PUNCT
faba-80	490	10	rw	rw	PROPN
faba-80	490	11	(	(	PUNCT
faba-80	490	12	1997	1997	NUM
faba-80	490	13	)	)	PUNCT
faba-80	490	14	.	.	PUNCT
faba-80	491	1	a	a	DET
faba-80	491	2	survey	survey	NOUN
faba-80	491	3	of	of	ADP
faba-80	491	4	corporate	corporate	ADJ
faba-80	491	5	governance	governance	NOUN
faba-80	491	6	andrei	andrei	NOUN
faba-80	491	7	.	.	PUNCT
faba-80	492	1	the	the	DET
faba-80	492	2	journal	journal	PROPN
faba-80	492	3	of	of	ADP
faba-80	492	4	finance	finance	NOUN
faba-80	492	5	,	,	PUNCT
faba-80	492	6	2(2	2(2	NUM
faba-80	492	7	)	)	PUNCT
faba-80	492	8	,	,	PUNCT
faba-80	492	9	737–783	737–783	NUM
faba-80	492	10	.	.	PUNCT
faba-80	492	11	soliman	soliman	NOUN
faba-80	492	12	,	,	PUNCT
faba-80	492	13	mm	mm	PROPN
faba-80	492	14	&	&	CCONJ
faba-80	492	15	elsalam	elsalam	PROPN
faba-80	492	16	,	,	PUNCT
faba-80	492	17	ma	ma	PROPN
faba-80	492	18	(	(	PUNCT
faba-80	492	19	2012	2012	NUM
faba-80	492	20	)	)	PUNCT
faba-80	492	21	.	.	PUNCT
faba-80	493	1	corporate	corporate	ADJ
faba-80	493	2	governance	governance	NOUN
faba-80	493	3	practices	practice	NOUN
faba-80	493	4	and	and	CCONJ
faba-80	493	5	audit	audit	NOUN
faba-80	493	6	quality	quality	NOUN
faba-80	493	7	.	.	PUNCT
faba-80	494	1	international	international	ADJ
faba-80	494	2	journal	journal	PROPN
faba-80	494	3	of	of	ADP
faba-80	494	4	social	social	ADJ
faba-80	494	5	,	,	PUNCT
faba-80	494	6	behavioral	behavioral	ADJ
faba-80	494	7	,	,	PUNCT
faba-80	494	8	educational	educational	ADJ
faba-80	494	9	,	,	PUNCT
faba-80	494	10	economic	economic	ADJ
faba-80	494	11	,	,	PUNCT
faba-80	494	12	business	business	NOUN
faba-80	494	13	and	and	CCONJ
faba-80	494	14	industrial	industrial	ADJ
faba-80	494	15	engineering	engineering	NOUN
faba-80	494	16	,	,	PUNCT
faba-80	494	17	6(11	6(11	NUM
faba-80	494	18	)	)	PUNCT
faba-80	494	19	.	.	PUNCT
faba-80	495	1	subramanyam	subramanyam	NOUN
faba-80	495	2	,	,	PUNCT
faba-80	495	3	kr	kr	PROPN
faba-80	495	4	(	(	PUNCT
faba-80	495	5	2014	2014	NUM
faba-80	495	6	)	)	PUNCT
faba-80	495	7	.	.	PUNCT
faba-80	496	1	financial	financial	ADJ
faba-80	496	2	statement	statement	NOUN
faba-80	496	3	analysis	analysis	NOUN
faba-80	496	4	(	(	PUNCT
faba-80	496	5	eleventh	eleventh	NOUN
faba-80	496	6	)	)	PUNCT
faba-80	496	7	.	.	PUNCT
faba-80	497	1	mcgraw	mcgraw	PROPN
faba-80	497	2	-	-	PUNCT
faba-80	497	3	hill	hill	NOUN
faba-80	497	4	education	education	NOUN
faba-80	497	5	.	.	PUNCT
faba-80	498	1	sudibyo	sudibyo	NOUN
faba-80	498	2	,	,	PUNCT
faba-80	498	3	am	be	AUX
faba-80	498	4	(	(	PUNCT
faba-80	498	5	2013	2013	NUM
faba-80	498	6	)	)	PUNCT
faba-80	498	7	.	.	PUNCT
faba-80	499	1	pengaruh	pengaruh	NOUN
faba-80	499	2	struktur	struktur	VERB
faba-80	499	3	corporate	corporate	ADJ
faba-80	499	4	governance	governance	NOUN
faba-80	499	5	dan	dan	PROPN
faba-80	499	6	ukuran	ukuran	PROPN
faba-80	499	7	perusahaan	perusahaan	PROPN
faba-80	499	8	terhadap	terhadap	PROPN
faba-80	499	9	manajemen	manajemen	PROPN
faba-80	499	10	laba	laba	PROPN
faba-80	499	11	.	.	PUNCT
faba-80	500	1	universitas	universita	NOUN
faba-80	500	2	diponegoro	diponegoro	PROPN
faba-80	500	3	.	.	PUNCT
faba-80	501	1	surat	surat	PROPN
faba-80	501	2	edaran	edaran	PROPN
faba-80	501	3	bei	bei	PROPN
faba-80	501	4	no	no	INTJ
faba-80	501	5	.	.	PUNCT
faba-80	502	1	se-008	se-008	NOUN
faba-80	502	2	/	/	SYM
faba-80	502	3	bej/12	bej/12	PROPN
faba-80	502	4	-	-	PUNCT
faba-80	502	5	2001	2001	NUM
faba-80	502	6	tentang	tentang	PROPN
faba-80	502	7	komite	komite	PROPN
faba-80	502	8	audit	audit	PROPN
faba-80	502	9	.	.	PUNCT
faba-80	503	1	susiana	susiana	PROPN
faba-80	503	2	,	,	PUNCT
faba-80	503	3	&	&	CCONJ
faba-80	503	4	herawaty	herawaty	PROPN
faba-80	503	5	,	,	PUNCT
faba-80	503	6	a.	a.	NOUN
faba-80	503	7	(	(	PUNCT
faba-80	503	8	2007	2007	NUM
faba-80	503	9	)	)	PUNCT
faba-80	503	10	.	.	PUNCT
faba-80	504	1	analisis	analisis	ADJ
faba-80	504	2	pengaruh	pengaruh	NOUN
faba-80	504	3	independensi	independensi	NOUN
faba-80	504	4	,	,	PUNCT
faba-80	504	5	mekanisme	mekanisme	ADJ
faba-80	504	6	corporate	corporate	ADJ
faba-80	504	7	governance	governance	NOUN
faba-80	504	8	,	,	PUNCT
faba-80	504	9	dan	dan	PROPN
faba-80	504	10	kualitas	kualitas	PROPN
faba-80	504	11	audit	audit	PROPN
faba-80	504	12	terhadap	terhadap	PROPN
faba-80	504	13	integritas	integrita	VERB
faba-80	504	14	laporan	laporan	ADJ
faba-80	504	15	keuangan	keuangan	NOUN
faba-80	504	16	.	.	PUNCT
faba-80	505	1	simposium	simposium	PROPN
faba-80	505	2	nasional	nasional	PROPN
faba-80	505	3	akuntansi	akuntansi	PROPN
faba-80	505	4	x.	x.	PROPN
faba-80	505	5	toronto	toronto	PROPN
faba-80	505	6	,	,	PUNCT
faba-80	505	7	setiawati	setiawati	PROPN
faba-80	505	8	,	,	PUNCT
faba-80	505	9	l.	l.	PROPN
faba-80	505	10	,	,	PUNCT
faba-80	505	11	&	&	CCONJ
faba-80	505	12	na'im	na'im	PROPN
faba-80	505	13	,	,	PUNCT
faba-80	505	14	a.	a.	NOUN
faba-80	505	15	(	(	PUNCT
faba-80	505	16	2000	2000	NUM
faba-80	505	17	)	)	PUNCT
faba-80	505	18	.	.	PUNCT
faba-80	506	1	manajemen	manajeman	NOUN
faba-80	506	2	laba	laba	PROPN
faba-80	506	3	.	.	PUNCT
faba-80	507	1	journal	journal	PROPN
faba-80	507	2	of	of	ADP
faba-80	507	3	indonesaia	indonesaia	PROPN
faba-80	507	4	economy	economy	NOUN
faba-80	507	5	adn	adn	PROPN
faba-80	507	6	business	business	NOUN
faba-80	507	7	,	,	PUNCT
faba-80	507	8	15(4	15(4	NUM
faba-80	507	9	)	)	PUNCT
faba-80	507	10	,	,	PUNCT
faba-80	507	11	424–441	424–441	NUM
faba-80	507	12	.	.	PUNCT
faba-80	508	1	tunggal	tunggal	PROPN
faba-80	508	2	,	,	PUNCT
faba-80	508	3	l.	l.	PROPN
faba-80	508	4	,	,	PUNCT
faba-80	508	5	&	&	CCONJ
faba-80	508	6	tunggai	tunggai	PROPN
faba-80	508	7	,	,	PUNCT
faba-80	508	8	a.	a.	NOUN
faba-80	508	9	.	.	PUNCT
faba-80	509	1	(	(	PUNCT
faba-80	509	2	2002	2002	NUM
faba-80	509	3	)	)	PUNCT
faba-80	509	4	.	.	PUNCT
faba-80	510	1	membangun	membangun	VERB
faba-80	510	2	good	good	ADJ
faba-80	510	3	corporate	corporate	ADJ
faba-80	510	4	governance	governance	NOUN
faba-80	510	5	(	(	PUNCT
faba-80	510	6	gcg	gcg	PROPN
faba-80	510	7	)	)	PUNCT
faba-80	510	8	.	.	PUNCT
faba-80	511	1	harvlrindo	harvlrindo	PROPN
faba-80	511	2	.	.	PUNCT
faba-80	512	1	watts	watts	PROPN
faba-80	512	2	,	,	PUNCT
faba-80	512	3	rl	rl	PROPN
faba-80	512	4	,	,	PUNCT
faba-80	512	5	&	&	CCONJ
faba-80	512	6	zimmerman	zimmerman	PROPN
faba-80	512	7	,	,	PUNCT
faba-80	512	8	jl	jl	PROPN
faba-80	512	9	(	(	PUNCT
faba-80	512	10	1986	1986	NUM
faba-80	512	11	)	)	PUNCT
faba-80	512	12	.	.	PUNCT
faba-80	513	1	positive	positive	ADJ
faba-80	513	2	accounting	accounting	NOUN
faba-80	513	3	theory	theory	NOUN
faba-80	513	4	.	.	PUNCT
faba-80	514	1	prentice	prentice	NOUN
faba-80	514	2	-	-	PUNCT
faba-80	514	3	hall	hall	NOUN
faba-80	514	4	.	.	PUNCT
faba-80	515	1	wedari	wedari	NOUN
faba-80	515	2	,	,	PUNCT
faba-80	515	3	lk	lk	PROPN
faba-80	515	4	(	(	PUNCT
faba-80	515	5	2004	2004	NUM
faba-80	515	6	)	)	PUNCT
faba-80	515	7	.	.	PUNCT
faba-80	516	1	analisis	analisis	ADJ
faba-80	516	2	pengaruh	pengaruh	NOUN
faba-80	516	3	proporsi	proporsi	NOUN
faba-80	516	4	dewan	dewan	PROPN
faba-80	516	5	komisaris	komisaris	PROPN
faba-80	516	6	dan	dan	PROPN
faba-80	516	7	keberadaan	keberadaan	PROPN
faba-80	516	8	komite	komite	PROPN
faba-80	516	9	audit	audit	PROPN
faba-80	516	10	terhadap	terhadap	PROPN
faba-80	516	11	aktivitas	aktivita	VERB
faba-80	516	12	manajamen	manajamen	PROPN
faba-80	516	13	laba	laba	PROPN
faba-80	516	14	.	.	PUNCT
faba-80	517	1	simposium	simposium	PROPN
faba-80	517	2	nasional	nasional	PROPN
faba-80	517	3	akuntansi	akuntansi	PROPN
faba-80	517	4	7	7	NUM
faba-80	517	5	.	.	PUNCT
faba-80	517	6	zgarni	zgarni	PROPN
faba-80	517	7	,	,	PUNCT
faba-80	517	8	i.	i.	PROPN
faba-80	517	9	,	,	PUNCT
faba-80	517	10	hlioui	hlioui	PROPN
faba-80	517	11	,	,	PUNCT
faba-80	517	12	k.	k.	PROPN
faba-80	517	13	,	,	PUNCT
faba-80	517	14	&	&	CCONJ
faba-80	517	15	zehri	zehri	PROPN
faba-80	517	16	,	,	PUNCT
faba-80	517	17	f.	f.	PROPN
faba-80	517	18	(	(	PUNCT
faba-80	517	19	2016	2016	NUM
faba-80	517	20	)	)	PUNCT
faba-80	517	21	.	.	PUNCT
faba-80	518	1	effective	effective	ADJ
faba-80	518	2	audit	audit	NOUN
faba-80	518	3	committee	committee	NOUN
faba-80	518	4	,	,	PUNCT
faba-80	518	5	audit	audit	NOUN
faba-80	518	6	quality	quality	NOUN
faba-80	518	7	and	and	CCONJ
faba-80	518	8	earnings	earning	NOUN
faba-80	518	9	management	management	NOUN
faba-80	518	10	.	.	PUNCT
faba-80	519	1	journal	journal	NOUN
faba-80	519	2	of	of	ADP
faba-80	519	3	accounting	account	VERB
faba-80	519	4	in	in	ADP
faba-80	519	5	emerging	emerge	VERB
faba-80	519	6	economies	economy	NOUN
faba-80	519	7	,	,	PUNCT
faba-80	519	8	6(2	6(2	NUM
faba-80	519	9	)	)	PUNCT
faba-80	519	10	,	,	PUNCT
faba-80	519	11	138–155	138–155	NUM
faba-80	519	12	.	.	PUNCT
faba-80	519	13	https://doi.org/10.1108/jaee-09-2013-0048	https://doi.org/10.1108/jaee-09-2013-0048	NOUN