id	sid	tid	token	lemma	pos
fbem-29750	1	1	frontiers	frontier	NOUN
fbem-29750	1	2	in	in	ADP
fbem-29750	1	3	business	business	NOUN
fbem-29750	1	4	,	,	PUNCT
fbem-29750	1	5	economics	economic	NOUN
fbem-29750	1	6	and	and	CCONJ
fbem-29750	1	7	management	management	NOUN
fbem-29750	1	8	issn	issn	PROPN
fbem-29750	1	9	:	:	PUNCT
fbem-29750	1	10	2766	2766	NUM
fbem-29750	1	11	-	-	PUNCT
fbem-29750	1	12	824x	824x	NUM
fbem-29750	1	13	|	|	ADJ
fbem-29750	1	14	vol	vol	NOUN
fbem-29750	1	15	.	.	PROPN
fbem-29750	1	16	18	18	NUM
fbem-29750	1	17	,	,	PUNCT
fbem-29750	1	18	no	no	INTJ
fbem-29750	1	19	.	.	NOUN
fbem-29750	1	20	2	2	NUM
fbem-29750	1	21	,	,	PUNCT
fbem-29750	1	22	2025	2025	NUM
fbem-29750	1	23	307	307	NUM
fbem-29750	1	24	a	a	DET
fbem-29750	1	25	study	study	NOUN
fbem-29750	1	26	on	on	ADP
fbem-29750	1	27	the	the	DET
fbem-29750	1	28	impact	impact	NOUN
fbem-29750	1	29	of	of	ADP
fbem-29750	1	30	digital	digital	ADJ
fbem-29750	1	31	transformation	transformation	NOUN
fbem-29750	1	32	on	on	ADP
fbem-29750	1	33	auditor	auditor	NOUN
fbem-29750	1	34	decision	decision	NOUN
fbem-29750	1	35	making	make	VERB
fbem-29750	1	36	qian	qian	PROPN
fbem-29750	1	37	ou1	ou1	PROPN
fbem-29750	1	38	,	,	PUNCT
fbem-29750	1	39	*	*	PUNCT
fbem-29750	1	40	,	,	PUNCT
fbem-29750	1	41	yuxiao	yuxiao	X
fbem-29750	1	42	wu1	wu1	NOUN
fbem-29750	1	43	1	1	NUM
fbem-29750	1	44	school	school	NOUN
fbem-29750	1	45	of	of	ADP
fbem-29750	1	46	southwest	southwest	ADJ
fbem-29750	1	47	petroleum	petroleum	NOUN
fbem-29750	1	48	university	university	PROPN
fbem-29750	1	49	,	,	PUNCT
fbem-29750	1	50	sichuan	sichuan	PROPN
fbem-29750	1	51	,	,	PUNCT
fbem-29750	1	52	china	china	PROPN
fbem-29750	1	53	*	*	PUNCT
fbem-29750	1	54	corresponding	correspond	VERB
fbem-29750	1	55	author	author	NOUN
fbem-29750	1	56	:	:	PUNCT
fbem-29750	1	57	qian	qian	PROPN
fbem-29750	1	58	ou	ou	PROPN
fbem-29750	1	59	(	(	PUNCT
fbem-29750	1	60	email	email	NOUN
fbem-29750	1	61	:	:	PUNCT
fbem-29750	1	62	2241228713@qq.com	2241228713@qq.com	NUM
fbem-29750	1	63	)	)	PUNCT
fbem-29750	1	64	abstract	abstract	NOUN
fbem-29750	1	65	:	:	PUNCT
fbem-29750	1	66	faced	face	VERB
fbem-29750	1	67	with	with	ADP
fbem-29750	1	68	the	the	DET
fbem-29750	1	69	rapid	rapid	ADJ
fbem-29750	1	70	development	development	NOUN
fbem-29750	1	71	of	of	ADP
fbem-29750	1	72	the	the	DET
fbem-29750	1	73	digital	digital	ADJ
fbem-29750	1	74	economy	economy	NOUN
fbem-29750	1	75	and	and	CCONJ
fbem-29750	1	76	profound	profound	ADJ
fbem-29750	1	77	changes	change	NOUN
fbem-29750	1	78	in	in	ADP
fbem-29750	1	79	the	the	DET
fbem-29750	1	80	market	market	NOUN
fbem-29750	1	81	environment	environment	NOUN
fbem-29750	1	82	,	,	PUNCT
fbem-29750	1	83	it	it	PRON
fbem-29750	1	84	has	have	AUX
fbem-29750	1	85	become	become	VERB
fbem-29750	1	86	a	a	DET
fbem-29750	1	87	strategic	strategic	ADJ
fbem-29750	1	88	choice	choice	NOUN
fbem-29750	1	89	for	for	SCONJ
fbem-29750	1	90	most	most	ADJ
fbem-29750	1	91	enterprises	enterprise	NOUN
fbem-29750	1	92	to	to	PART
fbem-29750	1	93	seek	seek	VERB
fbem-29750	1	94	sustainable	sustainable	ADJ
fbem-29750	1	95	competitive	competitive	ADJ
fbem-29750	1	96	advantage	advantage	NOUN
fbem-29750	1	97	to	to	PART
fbem-29750	1	98	promote	promote	VERB
fbem-29750	1	99	the	the	DET
fbem-29750	1	100	renewal	renewal	NOUN
fbem-29750	1	101	and	and	CCONJ
fbem-29750	1	102	iteration	iteration	NOUN
fbem-29750	1	103	of	of	ADP
fbem-29750	1	104	production	production	NOUN
fbem-29750	1	105	mode	mode	NOUN
fbem-29750	1	106	and	and	CCONJ
fbem-29750	1	107	governance	governance	NOUN
fbem-29750	1	108	mode	mode	NOUN
fbem-29750	1	109	with	with	ADP
fbem-29750	1	110	the	the	DET
fbem-29750	1	111	help	help	NOUN
fbem-29750	1	112	of	of	ADP
fbem-29750	1	113	digital	digital	ADJ
fbem-29750	1	114	tools	tool	NOUN
fbem-29750	1	115	and	and	CCONJ
fbem-29750	1	116	platforms	platform	NOUN
fbem-29750	1	117	.	.	PUNCT
fbem-29750	2	1	the	the	DET
fbem-29750	2	2	digital	digital	ADJ
fbem-29750	2	3	transformation	transformation	NOUN
fbem-29750	2	4	of	of	ADP
fbem-29750	2	5	enterprises	enterprise	NOUN
fbem-29750	2	6	will	will	AUX
fbem-29750	2	7	change	change	VERB
fbem-29750	2	8	the	the	DET
fbem-29750	2	9	business	business	NOUN
fbem-29750	2	10	model	model	NOUN
fbem-29750	2	11	,	,	PUNCT
fbem-29750	2	12	internal	internal	ADJ
fbem-29750	2	13	control	control	NOUN
fbem-29750	2	14	and	and	CCONJ
fbem-29750	2	15	information	information	NOUN
fbem-29750	2	16	transmission	transmission	NOUN
fbem-29750	2	17	formation	formation	NOUN
fbem-29750	2	18	,	,	PUNCT
fbem-29750	2	19	and	and	CCONJ
fbem-29750	2	20	also	also	ADV
fbem-29750	2	21	bring	bring	VERB
fbem-29750	2	22	new	new	ADJ
fbem-29750	2	23	changes	change	NOUN
fbem-29750	2	24	and	and	CCONJ
fbem-29750	2	25	risks	risk	NOUN
fbem-29750	2	26	to	to	ADP
fbem-29750	2	27	the	the	DET
fbem-29750	2	28	audit	audit	NOUN
fbem-29750	2	29	work	work	NOUN
fbem-29750	2	30	of	of	ADP
fbem-29750	2	31	certified	certify	VERB
fbem-29750	2	32	public	public	ADJ
fbem-29750	2	33	accountants	accountant	NOUN
fbem-29750	2	34	.	.	PUNCT
fbem-29750	3	1	the	the	DET
fbem-29750	3	2	new	new	ADJ
fbem-29750	3	3	audit	audit	NOUN
fbem-29750	3	4	report	report	NOUN
fbem-29750	3	5	reveals	reveal	VERB
fbem-29750	3	6	the	the	DET
fbem-29750	3	7	core	core	NOUN
fbem-29750	3	8	content	content	NOUN
fbem-29750	3	9	of	of	ADP
fbem-29750	3	10	the	the	DET
fbem-29750	3	11	audit	audit	NOUN
fbem-29750	3	12	process	process	NOUN
fbem-29750	3	13	through	through	ADP
fbem-29750	3	14	the	the	DET
fbem-29750	3	15	description	description	NOUN
fbem-29750	3	16	part	part	NOUN
fbem-29750	3	17	and	and	CCONJ
fbem-29750	3	18	the	the	DET
fbem-29750	3	19	response	response	NOUN
fbem-29750	3	20	part	part	NOUN
fbem-29750	3	21	of	of	ADP
fbem-29750	3	22	the	the	DET
fbem-29750	3	23	key	key	ADJ
fbem-29750	3	24	audit	audit	NOUN
fbem-29750	3	25	matters	matter	NOUN
fbem-29750	3	26	,	,	PUNCT
fbem-29750	3	27	which	which	PRON
fbem-29750	3	28	can	can	AUX
fbem-29750	3	29	be	be	AUX
fbem-29750	3	30	regarded	regard	VERB
fbem-29750	3	31	as	as	ADP
fbem-29750	3	32	a	a	DET
fbem-29750	3	33	strategy	strategy	NOUN
fbem-29750	3	34	for	for	SCONJ
fbem-29750	3	35	auditors	auditor	NOUN
fbem-29750	3	36	to	to	PART
fbem-29750	3	37	deal	deal	VERB
fbem-29750	3	38	with	with	ADP
fbem-29750	3	39	risks	risk	NOUN
fbem-29750	3	40	.	.	PUNCT
fbem-29750	4	1	therefore	therefore	ADV
fbem-29750	4	2	,	,	PUNCT
fbem-29750	4	3	with	with	ADP
fbem-29750	4	4	the	the	DET
fbem-29750	4	5	help	help	NOUN
fbem-29750	4	6	of	of	ADP
fbem-29750	4	7	new	new	ADJ
fbem-29750	4	8	scenarios	scenario	NOUN
fbem-29750	4	9	of	of	ADP
fbem-29750	4	10	digital	digital	ADJ
fbem-29750	4	11	business	business	NOUN
fbem-29750	4	12	application	application	NOUN
fbem-29750	4	13	and	and	CCONJ
fbem-29750	4	14	risk	risk	NOUN
fbem-29750	4	15	control	control	NOUN
fbem-29750	4	16	advantages	advantage	NOUN
fbem-29750	4	17	of	of	ADP
fbem-29750	4	18	disclosure	disclosure	NOUN
fbem-29750	4	19	of	of	ADP
fbem-29750	4	20	key	key	ADJ
fbem-29750	4	21	audit	audit	NOUN
fbem-29750	4	22	matters	matter	NOUN
fbem-29750	4	23	,	,	PUNCT
fbem-29750	4	24	this	this	DET
fbem-29750	4	25	paper	paper	NOUN
fbem-29750	4	26	selects	select	VERB
fbem-29750	4	27	a	a	DET
fbem-29750	4	28	-	-	PUNCT
fbem-29750	4	29	share	share	NOUN
fbem-29750	4	30	listed	list	VERB
fbem-29750	4	31	companies	company	NOUN
fbem-29750	4	32	from	from	ADP
fbem-29750	4	33	2017	2017	NUM
fbem-29750	4	34	to	to	ADP
fbem-29750	4	35	2023	2023	NUM
fbem-29750	4	36	as	as	ADP
fbem-29750	4	37	research	research	NOUN
fbem-29750	4	38	samples	sample	NOUN
fbem-29750	4	39	to	to	PART
fbem-29750	4	40	explore	explore	VERB
fbem-29750	4	41	the	the	DET
fbem-29750	4	42	impact	impact	NOUN
fbem-29750	4	43	of	of	ADP
fbem-29750	4	44	digital	digital	ADJ
fbem-29750	4	45	transformation	transformation	NOUN
fbem-29750	4	46	of	of	ADP
fbem-29750	4	47	listed	list	VERB
fbem-29750	4	48	companies	company	NOUN
fbem-29750	4	49	on	on	ADP
fbem-29750	4	50	auditor	auditor	NOUN
fbem-29750	4	51	decision	decision	NOUN
fbem-29750	4	52	-	-	PUNCT
fbem-29750	4	53	making	making	NOUN
fbem-29750	4	54	.	.	PUNCT
fbem-29750	5	1	the	the	DET
fbem-29750	5	2	study	study	NOUN
fbem-29750	5	3	found	find	VERB
fbem-29750	5	4	that	that	SCONJ
fbem-29750	5	5	the	the	PRON
fbem-29750	5	6	higher	high	ADJ
fbem-29750	5	7	the	the	DET
fbem-29750	5	8	degree	degree	NOUN
fbem-29750	5	9	of	of	ADP
fbem-29750	5	10	digital	digital	ADJ
fbem-29750	5	11	transformation	transformation	NOUN
fbem-29750	5	12	,	,	PUNCT
fbem-29750	5	13	the	the	DET
fbem-29750	5	14	more	more	ADJ
fbem-29750	5	15	auditors	auditor	NOUN
fbem-29750	5	16	tend	tend	VERB
fbem-29750	5	17	to	to	PART
fbem-29750	5	18	disclose	disclose	VERB
fbem-29750	5	19	and	and	CCONJ
fbem-29750	5	20	describe	describe	VERB
fbem-29750	5	21	key	key	ADJ
fbem-29750	5	22	audit	audit	NOUN
fbem-29750	5	23	matters	matter	NOUN
fbem-29750	5	24	in	in	ADP
fbem-29750	5	25	detail	detail	NOUN
fbem-29750	5	26	.	.	PUNCT
fbem-29750	6	1	based	base	VERB
fbem-29750	6	2	on	on	ADP
fbem-29750	6	3	the	the	DET
fbem-29750	6	4	research	research	NOUN
fbem-29750	6	5	conclusions	conclusion	NOUN
fbem-29750	6	6	,	,	PUNCT
fbem-29750	6	7	this	this	DET
fbem-29750	6	8	paper	paper	NOUN
fbem-29750	6	9	puts	put	VERB
fbem-29750	6	10	forward	forward	ADV
fbem-29750	6	11	some	some	DET
fbem-29750	6	12	suggestions	suggestion	NOUN
fbem-29750	6	13	on	on	ADP
fbem-29750	6	14	promoting	promote	VERB
fbem-29750	6	15	enterprise	enterprise	NOUN
fbem-29750	6	16	digital	digital	ADJ
fbem-29750	6	17	transformation	transformation	NOUN
fbem-29750	6	18	,	,	PUNCT
fbem-29750	6	19	reducing	reduce	VERB
fbem-29750	6	20	audit	audit	NOUN
fbem-29750	6	21	risk	risk	NOUN
fbem-29750	6	22	and	and	CCONJ
fbem-29750	6	23	improving	improve	VERB
fbem-29750	6	24	auditor	auditor	NOUN
fbem-29750	6	25	professional	professional	ADJ
fbem-29750	6	26	competence	competence	NOUN
fbem-29750	6	27	from	from	ADP
fbem-29750	6	28	the	the	DET
fbem-29750	6	29	perspectives	perspective	NOUN
fbem-29750	6	30	of	of	ADP
fbem-29750	6	31	government	government	NOUN
fbem-29750	6	32	,	,	PUNCT
fbem-29750	6	33	enterprises	enterprise	NOUN
fbem-29750	6	34	and	and	CCONJ
fbem-29750	6	35	auditors	auditor	NOUN
fbem-29750	6	36	.	.	PUNCT
fbem-29750	7	1	keywords	keyword	NOUN
fbem-29750	7	2	:	:	PUNCT
fbem-29750	7	3	digital	digital	ADJ
fbem-29750	7	4	transformation	transformation	NOUN
fbem-29750	7	5	,	,	PUNCT
fbem-29750	7	6	auditor	auditor	NOUN
fbem-29750	7	7	decisions	decision	NOUN
fbem-29750	7	8	,	,	PUNCT
fbem-29750	7	9	key	key	ADJ
fbem-29750	7	10	audit	audit	NOUN
fbem-29750	7	11	matters	matter	NOUN
fbem-29750	7	12	.	.	PUNCT
fbem-29750	8	1	1	1	X
fbem-29750	8	2	.	.	X
fbem-29750	8	3	introduction	introduction	NOUN
fbem-29750	8	4	with	with	ADP
fbem-29750	8	5	the	the	DET
fbem-29750	8	6	rapid	rapid	ADJ
fbem-29750	8	7	development	development	NOUN
fbem-29750	8	8	and	and	CCONJ
fbem-29750	8	9	widespread	widespread	ADJ
fbem-29750	8	10	application	application	NOUN
fbem-29750	8	11	of	of	ADP
fbem-29750	8	12	digital	digital	ADJ
fbem-29750	8	13	technologies	technology	NOUN
fbem-29750	8	14	such	such	ADJ
fbem-29750	8	15	as	as	ADP
fbem-29750	8	16	big	big	ADJ
fbem-29750	8	17	data	datum	NOUN
fbem-29750	8	18	,	,	PUNCT
fbem-29750	8	19	cloud	cloud	NOUN
fbem-29750	8	20	computing	computing	NOUN
fbem-29750	8	21	,	,	PUNCT
fbem-29750	8	22	artificial	artificial	ADJ
fbem-29750	8	23	intelligence	intelligence	NOUN
fbem-29750	8	24	,	,	PUNCT
fbem-29750	8	25	internet	internet	NOUN
fbem-29750	8	26	of	of	ADP
fbem-29750	8	27	things	thing	NOUN
fbem-29750	8	28	,	,	PUNCT
fbem-29750	8	29	blockchain	blockchain	NOUN
fbem-29750	8	30	and	and	CCONJ
fbem-29750	8	31	5	5	NUM
fbem-29750	8	32	g	g	NOUN
fbem-29750	8	33	,	,	PUNCT
fbem-29750	8	34	digitization	digitization	NOUN
fbem-29750	8	35	has	have	AUX
fbem-29750	8	36	become	become	VERB
fbem-29750	8	37	an	an	DET
fbem-29750	8	38	important	important	ADJ
fbem-29750	8	39	engine	engine	NOUN
fbem-29750	8	40	to	to	PART
fbem-29750	8	41	promote	promote	VERB
fbem-29750	8	42	economic	economic	ADJ
fbem-29750	8	43	transformation	transformation	NOUN
fbem-29750	8	44	and	and	CCONJ
fbem-29750	8	45	achieve	achieve	VERB
fbem-29750	8	46	high	high	ADJ
fbem-29750	8	47	-	-	PUNCT
fbem-29750	8	48	quality	quality	NOUN
fbem-29750	8	49	development	development	NOUN
fbem-29750	8	50	,	,	PUNCT
fbem-29750	8	51	supporting	support	VERB
fbem-29750	8	52	the	the	DET
fbem-29750	8	53	accumulation	accumulation	NOUN
fbem-29750	8	54	and	and	CCONJ
fbem-29750	8	55	growth	growth	NOUN
fbem-29750	8	56	of	of	ADP
fbem-29750	8	57	china	china	PROPN
fbem-29750	8	58	's	's	PART
fbem-29750	8	59	new	new	ADJ
fbem-29750	8	60	quality	quality	NOUN
fbem-29750	8	61	productivity	productivity	NOUN
fbem-29750	8	62	.	.	PUNCT
fbem-29750	9	1	according	accord	VERB
fbem-29750	9	2	to	to	ADP
fbem-29750	9	3	the	the	DET
fbem-29750	9	4	white	white	PROPN
fbem-29750	9	5	paper	paper	PROPN
fbem-29750	9	6	on	on	ADP
fbem-29750	9	7	china	china	PROPN
fbem-29750	9	8	's	's	PART
fbem-29750	9	9	digital	digital	ADJ
fbem-29750	9	10	economy	economy	NOUN
fbem-29750	9	11	development	development	NOUN
fbem-29750	9	12	released	release	VERB
fbem-29750	9	13	by	by	ADP
fbem-29750	9	14	the	the	DET
fbem-29750	9	15	china	china	PROPN
fbem-29750	9	16	academy	academy	PROPN
fbem-29750	9	17	of	of	ADP
fbem-29750	9	18	information	information	NOUN
fbem-29750	9	19	and	and	CCONJ
fbem-29750	9	20	communications	communication	NOUN
fbem-29750	9	21	technology	technology	NOUN
fbem-29750	9	22	in	in	ADP
fbem-29750	9	23	2024	2024	NUM
fbem-29750	9	24	,	,	PUNCT
fbem-29750	9	25	the	the	DET
fbem-29750	9	26	scale	scale	NOUN
fbem-29750	9	27	of	of	ADP
fbem-29750	9	28	china	china	PROPN
fbem-29750	9	29	's	's	PART
fbem-29750	9	30	digital	digital	ADJ
fbem-29750	9	31	economy	economy	NOUN
fbem-29750	9	32	will	will	AUX
fbem-29750	9	33	reach	reach	VERB
fbem-29750	9	34	53.9	53.9	NUM
fbem-29750	9	35	trillion	trillion	NUM
fbem-29750	9	36	yuan	yuan	NOUN
fbem-29750	9	37	in	in	ADP
fbem-29750	9	38	2023	2023	NUM
fbem-29750	9	39	,	,	PUNCT
fbem-29750	9	40	accounting	account	VERB
fbem-29750	9	41	for	for	ADP
fbem-29750	9	42	42.8	42.8	NUM
fbem-29750	9	43	%	%	NOUN
fbem-29750	9	44	of	of	ADP
fbem-29750	9	45	gdp	gdp	NOUN
fbem-29750	9	46	and	and	CCONJ
fbem-29750	9	47	contributing	contribute	VERB
fbem-29750	9	48	66.45	66.45	NUM
fbem-29750	9	49	%	%	NOUN
fbem-29750	9	50	to	to	ADP
fbem-29750	9	51	gdp	gdp	NOUN
fbem-29750	9	52	growth	growth	NOUN
fbem-29750	9	53	.	.	PUNCT
fbem-29750	10	1	obviously	obviously	ADV
fbem-29750	10	2	,	,	PUNCT
fbem-29750	10	3	the	the	DET
fbem-29750	10	4	output	output	NOUN
fbem-29750	10	5	value	value	NOUN
fbem-29750	10	6	of	of	ADP
fbem-29750	10	7	the	the	DET
fbem-29750	10	8	digital	digital	ADJ
fbem-29750	10	9	economy	economy	NOUN
fbem-29750	10	10	has	have	AUX
fbem-29750	10	11	become	become	VERB
fbem-29750	10	12	an	an	DET
fbem-29750	10	13	important	important	ADJ
fbem-29750	10	14	part	part	NOUN
fbem-29750	10	15	of	of	ADP
fbem-29750	10	16	the	the	DET
fbem-29750	10	17	total	total	ADJ
fbem-29750	10	18	output	output	NOUN
fbem-29750	10	19	value	value	NOUN
fbem-29750	10	20	of	of	ADP
fbem-29750	10	21	the	the	DET
fbem-29750	10	22	social	social	ADJ
fbem-29750	10	23	economy	economy	NOUN
fbem-29750	10	24	,	,	PUNCT
fbem-29750	10	25	which	which	PRON
fbem-29750	10	26	is	be	AUX
fbem-29750	10	27	limited	limit	VERB
fbem-29750	10	28	to	to	PART
fbem-29750	10	29	support	support	VERB
fbem-29750	10	30	stable	stable	ADJ
fbem-29750	10	31	economic	economic	ADJ
fbem-29750	10	32	growth	growth	NOUN
fbem-29750	10	33	.	.	PUNCT
fbem-29750	11	1	faced	face	VERB
fbem-29750	11	2	with	with	ADP
fbem-29750	11	3	the	the	DET
fbem-29750	11	4	rapid	rapid	ADJ
fbem-29750	11	5	development	development	NOUN
fbem-29750	11	6	of	of	ADP
fbem-29750	11	7	the	the	DET
fbem-29750	11	8	digital	digital	ADJ
fbem-29750	11	9	economy	economy	NOUN
fbem-29750	11	10	and	and	CCONJ
fbem-29750	11	11	profound	profound	ADJ
fbem-29750	11	12	changes	change	NOUN
fbem-29750	11	13	in	in	ADP
fbem-29750	11	14	the	the	DET
fbem-29750	11	15	market	market	NOUN
fbem-29750	11	16	environment	environment	NOUN
fbem-29750	11	17	,	,	PUNCT
fbem-29750	11	18	it	it	PRON
fbem-29750	11	19	has	have	AUX
fbem-29750	11	20	become	become	VERB
fbem-29750	11	21	a	a	DET
fbem-29750	11	22	strategic	strategic	ADJ
fbem-29750	11	23	choice	choice	NOUN
fbem-29750	11	24	for	for	SCONJ
fbem-29750	11	25	most	most	ADJ
fbem-29750	11	26	enterprises	enterprise	NOUN
fbem-29750	11	27	to	to	PART
fbem-29750	11	28	seek	seek	VERB
fbem-29750	11	29	sustainable	sustainable	ADJ
fbem-29750	11	30	competitive	competitive	ADJ
fbem-29750	11	31	advantage	advantage	NOUN
fbem-29750	11	32	to	to	PART
fbem-29750	11	33	promote	promote	VERB
fbem-29750	11	34	the	the	DET
fbem-29750	11	35	renewal	renewal	NOUN
fbem-29750	11	36	and	and	CCONJ
fbem-29750	11	37	iteration	iteration	NOUN
fbem-29750	11	38	of	of	ADP
fbem-29750	11	39	production	production	NOUN
fbem-29750	11	40	mode	mode	NOUN
fbem-29750	11	41	and	and	CCONJ
fbem-29750	11	42	governance	governance	NOUN
fbem-29750	11	43	mode	mode	NOUN
fbem-29750	11	44	with	with	ADP
fbem-29750	11	45	the	the	DET
fbem-29750	11	46	help	help	NOUN
fbem-29750	11	47	of	of	ADP
fbem-29750	11	48	digital	digital	ADJ
fbem-29750	11	49	tools	tool	NOUN
fbem-29750	11	50	and	and	CCONJ
fbem-29750	11	51	platforms	platform	NOUN
fbem-29750	11	52	,	,	PUNCT
fbem-29750	11	53	and	and	CCONJ
fbem-29750	11	54	thus	thus	ADV
fbem-29750	11	55	achieve	achieve	VERB
fbem-29750	11	56	digital	digital	ADJ
fbem-29750	11	57	transformation	transformation	NOUN
fbem-29750	11	58	.	.	PUNCT
fbem-29750	12	1	in	in	ADP
fbem-29750	12	2	order	order	NOUN
fbem-29750	12	3	not	not	PART
fbem-29750	12	4	to	to	PART
fbem-29750	12	5	be	be	AUX
fbem-29750	12	6	eliminated	eliminate	VERB
fbem-29750	12	7	by	by	ADP
fbem-29750	12	8	the	the	DET
fbem-29750	12	9	era	era	NOUN
fbem-29750	12	10	of	of	ADP
fbem-29750	12	11	digital	digital	ADJ
fbem-29750	12	12	economy	economy	NOUN
fbem-29750	12	13	,	,	PUNCT
fbem-29750	12	14	enterprises	enterprise	NOUN
fbem-29750	12	15	in	in	ADP
fbem-29750	12	16	the	the	DET
fbem-29750	12	17	market	market	NOUN
fbem-29750	12	18	should	should	AUX
fbem-29750	12	19	take	take	VERB
fbem-29750	12	20	the	the	DET
fbem-29750	12	21	initiative	initiative	NOUN
fbem-29750	12	22	to	to	PART
fbem-29750	12	23	carry	carry	VERB
fbem-29750	12	24	out	out	ADP
fbem-29750	12	25	digital	digital	ADJ
fbem-29750	12	26	transformation	transformation	NOUN
fbem-29750	12	27	and	and	CCONJ
fbem-29750	12	28	enhance	enhance	VERB
fbem-29750	12	29	their	their	PRON
fbem-29750	12	30	competitive	competitive	ADJ
fbem-29750	12	31	advantages	advantage	NOUN
fbem-29750	12	32	in	in	ADP
fbem-29750	12	33	the	the	DET
fbem-29750	12	34	market	market	NOUN
fbem-29750	12	35	.	.	PUNCT
fbem-29750	13	1	therefore	therefore	ADV
fbem-29750	13	2	,	,	PUNCT
fbem-29750	13	3	it	it	PRON
fbem-29750	13	4	is	be	AUX
fbem-29750	13	5	of	of	ADP
fbem-29750	13	6	great	great	ADJ
fbem-29750	13	7	significance	significance	NOUN
fbem-29750	13	8	to	to	PART
fbem-29750	13	9	study	study	VERB
fbem-29750	13	10	the	the	DET
fbem-29750	13	11	digital	digital	ADJ
fbem-29750	13	12	transformation	transformation	NOUN
fbem-29750	13	13	of	of	ADP
fbem-29750	13	14	enterprises	enterprise	NOUN
fbem-29750	13	15	.	.	PUNCT
fbem-29750	14	1	enterprise	enterprise	NOUN
fbem-29750	14	2	digital	digital	ADJ
fbem-29750	14	3	transformation	transformation	NOUN
fbem-29750	14	4	will	will	AUX
fbem-29750	14	5	have	have	VERB
fbem-29750	14	6	an	an	DET
fbem-29750	14	7	impact	impact	NOUN
fbem-29750	14	8	on	on	ADP
fbem-29750	14	9	the	the	DET
fbem-29750	14	10	internal	internal	ADJ
fbem-29750	14	11	business	business	NOUN
fbem-29750	14	12	process	process	NOUN
fbem-29750	14	13	,	,	PUNCT
fbem-29750	14	14	organizational	organizational	ADJ
fbem-29750	14	15	structure	structure	NOUN
fbem-29750	14	16	,	,	PUNCT
fbem-29750	14	17	business	business	NOUN
fbem-29750	14	18	model	model	NOUN
fbem-29750	14	19	and	and	CCONJ
fbem-29750	14	20	other	other	ADJ
fbem-29750	14	21	aspects	aspect	NOUN
fbem-29750	14	22	of	of	ADP
fbem-29750	14	23	the	the	DET
fbem-29750	14	24	enterprise	enterprise	NOUN
fbem-29750	14	25	,	,	PUNCT
fbem-29750	14	26	but	but	CCONJ
fbem-29750	14	27	also	also	ADV
fbem-29750	14	28	to	to	ADP
fbem-29750	14	29	the	the	DET
fbem-29750	14	30	cpa	cpa	NOUN
fbem-29750	14	31	audit	audit	NOUN
fbem-29750	14	32	work	work	NOUN
fbem-29750	14	33	has	have	VERB
fbem-29750	14	34	a	a	DET
fbem-29750	14	35	certain	certain	ADJ
fbem-29750	14	36	impact	impact	NOUN
fbem-29750	14	37	.	.	PUNCT
fbem-29750	15	1	according	accord	VERB
fbem-29750	15	2	to	to	ADP
fbem-29750	15	3	the	the	DET
fbem-29750	15	4	riskoriented	riskoriente	VERB
fbem-29750	15	5	theory	theory	NOUN
fbem-29750	15	6	,	,	PUNCT
fbem-29750	15	7	the	the	DET
fbem-29750	15	8	cpa	cpa	NOUN
fbem-29750	15	9	will	will	AUX
fbem-29750	15	10	focus	focus	VERB
fbem-29750	15	11	on	on	ADP
fbem-29750	15	12	the	the	DET
fbem-29750	15	13	possible	possible	ADJ
fbem-29750	15	14	risk	risk	NOUN
fbem-29750	15	15	points	point	NOUN
fbem-29750	15	16	of	of	ADP
fbem-29750	15	17	the	the	DET
fbem-29750	15	18	enterprise	enterprise	NOUN
fbem-29750	15	19	in	in	ADP
fbem-29750	15	20	the	the	DET
fbem-29750	15	21	audit	audit	NOUN
fbem-29750	15	22	process	process	NOUN
fbem-29750	15	23	and	and	CCONJ
fbem-29750	15	24	implement	implement	VERB
fbem-29750	15	25	the	the	DET
fbem-29750	15	26	risk	risk	NOUN
fbem-29750	15	27	response	response	NOUN
fbem-29750	15	28	behavior	behavior	NOUN
fbem-29750	15	29	.	.	PUNCT
fbem-29750	16	1	enterprise	enterprise	NOUN
fbem-29750	16	2	digital	digital	ADJ
fbem-29750	16	3	transformation	transformation	NOUN
fbem-29750	16	4	has	have	VERB
fbem-29750	16	5	an	an	DET
fbem-29750	16	6	impact	impact	NOUN
fbem-29750	16	7	on	on	ADP
fbem-29750	16	8	inherent	inherent	ADJ
fbem-29750	16	9	and	and	CCONJ
fbem-29750	16	10	control	control	NOUN
fbem-29750	16	11	risks	risk	NOUN
fbem-29750	16	12	,	,	PUNCT
fbem-29750	16	13	which	which	PRON
fbem-29750	16	14	in	in	ADP
fbem-29750	16	15	turn	turn	NOUN
fbem-29750	16	16	affects	affect	VERB
fbem-29750	16	17	the	the	DET
fbem-29750	16	18	disclosure	disclosure	NOUN
fbem-29750	16	19	of	of	ADP
fbem-29750	16	20	key	key	ADJ
fbem-29750	16	21	audit	audit	NOUN
fbem-29750	16	22	matters	matter	NOUN
fbem-29750	16	23	.	.	PUNCT
fbem-29750	17	1	enterprise	enterprise	NOUN
fbem-29750	17	2	digital	digital	ADJ
fbem-29750	17	3	transformation	transformation	NOUN
fbem-29750	17	4	will	will	AUX
fbem-29750	17	5	also	also	ADV
fbem-29750	17	6	bring	bring	VERB
fbem-29750	17	7	new	new	ADJ
fbem-29750	17	8	changes	change	NOUN
fbem-29750	17	9	such	such	ADJ
fbem-29750	17	10	as	as	ADP
fbem-29750	17	11	new	new	ADJ
fbem-29750	17	12	personnel	personnel	NOUN
fbem-29750	17	13	,	,	PUNCT
fbem-29750	17	14	new	new	ADJ
fbem-29750	17	15	technology	technology	NOUN
fbem-29750	17	16	and	and	CCONJ
fbem-29750	17	17	new	new	ADJ
fbem-29750	17	18	environment	environment	NOUN
fbem-29750	17	19	to	to	ADP
fbem-29750	17	20	the	the	DET
fbem-29750	17	21	enterprise	enterprise	NOUN
fbem-29750	17	22	,	,	PUNCT
fbem-29750	17	23	which	which	PRON
fbem-29750	17	24	will	will	AUX
fbem-29750	17	25	affect	affect	VERB
fbem-29750	17	26	the	the	DET
fbem-29750	17	27	effectiveness	effectiveness	NOUN
fbem-29750	17	28	of	of	ADP
fbem-29750	17	29	internal	internal	ADJ
fbem-29750	17	30	control	control	NOUN
fbem-29750	17	31	,	,	PUNCT
fbem-29750	17	32	organizational	organizational	ADJ
fbem-29750	17	33	structure	structure	NOUN
fbem-29750	17	34	and	and	CCONJ
fbem-29750	17	35	governance	governance	NOUN
fbem-29750	17	36	effect	effect	NOUN
fbem-29750	17	37	,	,	PUNCT
fbem-29750	17	38	thus	thus	ADV
fbem-29750	17	39	affecting	affect	VERB
fbem-29750	17	40	the	the	DET
fbem-29750	17	41	audit	audit	NOUN
fbem-29750	17	42	process	process	NOUN
fbem-29750	17	43	.	.	PUNCT
fbem-29750	18	1	at	at	ADP
fbem-29750	18	2	the	the	DET
fbem-29750	18	3	same	same	ADJ
fbem-29750	18	4	time	time	NOUN
fbem-29750	18	5	,	,	PUNCT
fbem-29750	18	6	the	the	DET
fbem-29750	18	7	digital	digital	ADJ
fbem-29750	18	8	transformation	transformation	NOUN
fbem-29750	18	9	of	of	ADP
fbem-29750	18	10	enterprises	enterprise	NOUN
fbem-29750	18	11	will	will	AUX
fbem-29750	18	12	also	also	ADV
fbem-29750	18	13	have	have	VERB
fbem-29750	18	14	an	an	DET
fbem-29750	18	15	impact	impact	NOUN
fbem-29750	18	16	on	on	ADP
fbem-29750	18	17	the	the	DET
fbem-29750	18	18	disclosure	disclosure	NOUN
fbem-29750	18	19	and	and	CCONJ
fbem-29750	18	20	transparency	transparency	NOUN
fbem-29750	18	21	of	of	ADP
fbem-29750	18	22	corporate	corporate	ADJ
fbem-29750	18	23	information	information	NOUN
fbem-29750	18	24	.	.	PUNCT
fbem-29750	19	1	high	high	ADJ
fbem-29750	19	2	audit	audit	NOUN
fbem-29750	19	3	risk	risk	NOUN
fbem-29750	19	4	will	will	AUX
fbem-29750	19	5	make	make	VERB
fbem-29750	19	6	auditors	auditor	NOUN
fbem-29750	19	7	spend	spend	VERB
fbem-29750	19	8	more	more	ADJ
fbem-29750	19	9	audit	audit	NOUN
fbem-29750	19	10	costs	cost	NOUN
fbem-29750	19	11	,	,	PUNCT
fbem-29750	19	12	and	and	CCONJ
fbem-29750	19	13	the	the	PRON
fbem-29750	19	14	higher	high	ADJ
fbem-29750	19	15	the	the	DET
fbem-29750	19	16	audit	audit	NOUN
fbem-29750	19	17	fee	fee	NOUN
fbem-29750	19	18	,	,	PUNCT
fbem-29750	19	19	the	the	DET
fbem-29750	19	20	more	more	ADV
fbem-29750	19	21	cautious	cautious	ADJ
fbem-29750	19	22	auditors	auditor	NOUN
fbem-29750	19	23	will	will	AUX
fbem-29750	19	24	express	express	VERB
fbem-29750	19	25	audit	audit	NOUN
fbem-29750	19	26	opinions	opinion	NOUN
fbem-29750	19	27	and	and	CCONJ
fbem-29750	19	28	increase	increase	VERB
fbem-29750	19	29	the	the	DET
fbem-29750	19	30	disclosure	disclosure	NOUN
fbem-29750	19	31	of	of	ADP
fbem-29750	19	32	key	key	ADJ
fbem-29750	19	33	audit	audit	NOUN
fbem-29750	19	34	matters	matter	NOUN
fbem-29750	19	35	.	.	PUNCT
fbem-29750	20	1	enterprise	enterprise	NOUN
fbem-29750	20	2	digital	digital	ADJ
fbem-29750	20	3	transformation	transformation	NOUN
fbem-29750	20	4	can	can	AUX
fbem-29750	20	5	affect	affect	VERB
fbem-29750	20	6	auditor	auditor	NOUN
fbem-29750	20	7	decision	decision	NOUN
fbem-29750	20	8	making	making	NOUN
fbem-29750	20	9	,	,	PUNCT
fbem-29750	20	10	so	so	CCONJ
fbem-29750	20	11	how	how	SCONJ
fbem-29750	20	12	will	will	AUX
fbem-29750	20	13	enterprise	enterprise	VERB
fbem-29750	20	14	digital	digital	ADJ
fbem-29750	20	15	transformation	transformation	NOUN
fbem-29750	20	16	affect	affect	VERB
fbem-29750	20	17	auditor	auditor	NOUN
fbem-29750	20	18	decision	decision	NOUN
fbem-29750	20	19	making	make	VERB
fbem-29750	20	20	?	?	PUNCT
fbem-29750	21	1	on	on	ADP
fbem-29750	21	2	the	the	DET
fbem-29750	21	3	one	one	NUM
fbem-29750	21	4	hand	hand	NOUN
fbem-29750	21	5	,	,	PUNCT
fbem-29750	21	6	scholars	scholar	NOUN
fbem-29750	21	7	have	have	AUX
fbem-29750	21	8	not	not	PART
fbem-29750	21	9	reached	reach	VERB
fbem-29750	21	10	a	a	DET
fbem-29750	21	11	consensus	consensus	NOUN
fbem-29750	21	12	on	on	ADP
fbem-29750	21	13	this	this	DET
fbem-29750	21	14	effect	effect	NOUN
fbem-29750	21	15	relationship	relationship	NOUN
fbem-29750	21	16	;	;	PUNCT
fbem-29750	21	17	on	on	ADP
fbem-29750	21	18	the	the	DET
fbem-29750	21	19	other	other	ADJ
fbem-29750	21	20	hand	hand	NOUN
fbem-29750	21	21	,	,	PUNCT
fbem-29750	21	22	existing	exist	VERB
fbem-29750	21	23	studies	study	NOUN
fbem-29750	21	24	focus	focus	VERB
fbem-29750	21	25	more	more	ADV
fbem-29750	21	26	on	on	ADP
fbem-29750	21	27	the	the	DET
fbem-29750	21	28	impact	impact	NOUN
fbem-29750	21	29	of	of	ADP
fbem-29750	21	30	digital	digital	ADJ
fbem-29750	21	31	transformation	transformation	NOUN
fbem-29750	21	32	on	on	ADP
fbem-29750	21	33	audit	audit	NOUN
fbem-29750	21	34	fees	fee	NOUN
fbem-29750	21	35	,	,	PUNCT
fbem-29750	21	36	audit	audit	NOUN
fbem-29750	21	37	opinions	opinion	NOUN
fbem-29750	21	38	and	and	CCONJ
fbem-29750	21	39	audit	audit	NOUN
fbem-29750	21	40	quality	quality	NOUN
fbem-29750	21	41	,	,	PUNCT
fbem-29750	21	42	and	and	CCONJ
fbem-29750	21	43	less	less	ADJ
fbem-29750	21	44	on	on	ADP
fbem-29750	21	45	the	the	DET
fbem-29750	21	46	impact	impact	NOUN
fbem-29750	21	47	of	of	ADP
fbem-29750	21	48	digital	digital	ADJ
fbem-29750	21	49	transformation	transformation	NOUN
fbem-29750	21	50	on	on	ADP
fbem-29750	21	51	key	key	ADJ
fbem-29750	21	52	audit	audit	NOUN
fbem-29750	21	53	matters	matter	NOUN
fbem-29750	21	54	.	.	PUNCT
fbem-29750	22	1	the	the	DET
fbem-29750	22	2	use	use	NOUN
fbem-29750	22	3	of	of	ADP
fbem-29750	22	4	indirect	indirect	ADJ
fbem-29750	22	5	indicators	indicator	NOUN
fbem-29750	22	6	such	such	ADJ
fbem-29750	22	7	as	as	ADP
fbem-29750	22	8	audit	audit	NOUN
fbem-29750	22	9	opinions	opinion	NOUN
fbem-29750	22	10	or	or	CCONJ
fbem-29750	22	11	audit	audit	NOUN
fbem-29750	22	12	fees	fee	NOUN
fbem-29750	22	13	to	to	PART
fbem-29750	22	14	infer	infer	VERB
fbem-29750	22	15	auditors	auditor	NOUN
fbem-29750	22	16	'	'	PART
fbem-29750	22	17	responses	response	NOUN
fbem-29750	22	18	to	to	ADP
fbem-29750	22	19	different	different	ADJ
fbem-29750	22	20	risks	risk	NOUN
fbem-29750	22	21	has	have	VERB
fbem-29750	22	22	limitations	limitation	NOUN
fbem-29750	22	23	.	.	PUNCT
fbem-29750	23	1	therefore	therefore	ADV
fbem-29750	23	2	,	,	PUNCT
fbem-29750	23	3	it	it	PRON
fbem-29750	23	4	is	be	AUX
fbem-29750	23	5	of	of	ADP
fbem-29750	23	6	research	research	NOUN
fbem-29750	23	7	value	value	NOUN
fbem-29750	23	8	to	to	PART
fbem-29750	23	9	clarify	clarify	VERB
fbem-29750	23	10	the	the	DET
fbem-29750	23	11	impact	impact	NOUN
fbem-29750	23	12	of	of	ADP
fbem-29750	23	13	digital	digital	ADJ
fbem-29750	23	14	transformation	transformation	NOUN
fbem-29750	23	15	on	on	ADP
fbem-29750	23	16	auditors	auditor	NOUN
fbem-29750	23	17	'	'	PART
fbem-29750	23	18	decision	decision	NOUN
fbem-29750	23	19	making	making	NOUN
fbem-29750	23	20	based	base	VERB
fbem-29750	23	21	on	on	ADP
fbem-29750	23	22	key	key	ADJ
fbem-29750	23	23	audit	audit	NOUN
fbem-29750	23	24	matters	matter	NOUN
fbem-29750	23	25	.	.	PUNCT
fbem-29750	24	1	in	in	ADP
fbem-29750	24	2	addition	addition	NOUN
fbem-29750	24	3	,	,	PUNCT
fbem-29750	24	4	in	in	ADP
fbem-29750	24	5	2016	2016	NUM
fbem-29750	24	6	,	,	PUNCT
fbem-29750	24	7	the	the	DET
fbem-29750	24	8	ministry	ministry	PROPN
fbem-29750	24	9	of	of	ADP
fbem-29750	24	10	finance	finance	PROPN
fbem-29750	24	11	issued	issue	VERB
fbem-29750	24	12	the	the	DET
fbem-29750	24	13	auditing	auditing	NOUN
fbem-29750	24	14	standard	standard	NOUN
fbem-29750	24	15	of	of	ADP
fbem-29750	24	16	china	china	PROPN
fbem-29750	24	17	for	for	ADP
fbem-29750	24	18	certified	certify	VERB
fbem-29750	24	19	public	public	ADJ
fbem-29750	24	20	accountants	accountant	NOUN
fbem-29750	24	21	no	no	INTJ
fbem-29750	24	22	.	.	PUNCT
fbem-29750	25	1	1504	1504	NUM
fbem-29750	26	1	-communicating	-communicate	VERB
fbem-29750	26	2	key	key	ADJ
fbem-29750	26	3	audit	audit	NOUN
fbem-29750	26	4	matters	matter	NOUN
fbem-29750	26	5	in	in	ADP
fbem-29750	26	6	audit	audit	NOUN
fbem-29750	26	7	reports	report	NOUN
fbem-29750	26	8	,	,	PUNCT
fbem-29750	26	9	requiring	require	VERB
fbem-29750	26	10	certified	certified	ADJ
fbem-29750	26	11	public	public	ADJ
fbem-29750	26	12	accountants	accountant	NOUN
fbem-29750	26	13	to	to	PART
fbem-29750	26	14	communicate	communicate	VERB
fbem-29750	26	15	key	key	ADJ
fbem-29750	26	16	audit	audit	NOUN
fbem-29750	26	17	matters	matter	NOUN
fbem-29750	26	18	in	in	ADP
fbem-29750	26	19	audit	audit	NOUN
fbem-29750	26	20	reports	report	NOUN
fbem-29750	26	21	,	,	PUNCT
fbem-29750	26	22	and	and	CCONJ
fbem-29750	26	23	disclose	disclose	VERB
fbem-29750	26	24	specific	specific	ADJ
fbem-29750	26	25	information	information	NOUN
fbem-29750	26	26	about	about	ADP
fbem-29750	26	27	audit	audit	NOUN
fbem-29750	26	28	items	item	NOUN
fbem-29750	26	29	such	such	ADJ
fbem-29750	26	30	as	as	ADP
fbem-29750	26	31	reasons	reason	NOUN
fbem-29750	26	32	for	for	ADP
fbem-29750	26	33	determination	determination	NOUN
fbem-29750	26	34	and	and	CCONJ
fbem-29750	26	35	countermeasures	countermeasure	NOUN
fbem-29750	26	36	taken	take	VERB
fbem-29750	26	37	in	in	ADP
fbem-29750	26	38	the	the	DET
fbem-29750	26	39	audit	audit	NOUN
fbem-29750	26	40	process	process	NOUN
fbem-29750	26	41	,	,	PUNCT
fbem-29750	26	42	achieving	achieve	VERB
fbem-29750	26	43	continuous	continuous	ADJ
fbem-29750	26	44	convergence	convergence	NOUN
fbem-29750	26	45	with	with	ADP
fbem-29750	26	46	international	international	ADJ
fbem-29750	26	47	auditing	auditing	NOUN
fbem-29750	26	48	standards	standard	NOUN
fbem-29750	26	49	.	.	PUNCT
fbem-29750	27	1	after	after	ADP
fbem-29750	27	2	2018	2018	NUM
fbem-29750	27	3	,	,	PUNCT
fbem-29750	27	4	all	all	DET
fbem-29750	27	5	a	a	DET
fbem-29750	27	6	-	-	PUNCT
fbem-29750	27	7	share	share	NOUN
fbem-29750	27	8	listed	list	VERB
fbem-29750	27	9	companies	company	NOUN
fbem-29750	27	10	are	be	AUX
fbem-29750	27	11	required	require	VERB
fbem-29750	27	12	to	to	PART
fbem-29750	27	13	implement	implement	VERB
fbem-29750	27	14	the	the	DET
fbem-29750	27	15	new	new	ADJ
fbem-29750	27	16	audit	audit	NOUN
fbem-29750	27	17	standards	standard	NOUN
fbem-29750	27	18	.	.	PUNCT
fbem-29750	28	1	the	the	DET
fbem-29750	28	2	new	new	ADJ
fbem-29750	28	3	audit	audit	NOUN
fbem-29750	28	4	report	report	NOUN
fbem-29750	28	5	changes	change	VERB
fbem-29750	28	6	the	the	DET
fbem-29750	28	7	situation	situation	NOUN
fbem-29750	28	8	of	of	ADP
fbem-29750	28	9	simple	simple	ADJ
fbem-29750	28	10	content	content	NOUN
fbem-29750	28	11	,	,	PUNCT
fbem-29750	28	12	single	single	ADJ
fbem-29750	28	13	form	form	NOUN
fbem-29750	28	14	and	and	CCONJ
fbem-29750	28	15	lack	lack	NOUN
fbem-29750	28	16	of	of	ADP
fbem-29750	28	17	information	information	NOUN
fbem-29750	28	18	in	in	ADP
fbem-29750	28	19	the	the	DET
fbem-29750	28	20	original	original	ADJ
fbem-29750	28	21	audit	audit	NOUN
fbem-29750	28	22	report	report	NOUN
fbem-29750	28	23	,	,	PUNCT
fbem-29750	28	24	and	and	CCONJ
fbem-29750	28	25	can	can	AUX
fbem-29750	28	26	reveal	reveal	VERB
fbem-29750	28	27	the	the	DET
fbem-29750	28	28	risk	risk	NOUN
fbem-29750	28	29	assessment	assessment	NOUN
fbem-29750	28	30	and	and	CCONJ
fbem-29750	28	31	response	response	NOUN
fbem-29750	28	32	process	process	NOUN
fbem-29750	28	33	behind	behind	ADP
fbem-29750	28	34	the	the	DET
fbem-29750	28	35	audit	audit	NOUN
fbem-29750	28	36	308	308	NUM
fbem-29750	28	37	opinions	opinion	NOUN
fbem-29750	28	38	to	to	ADP
fbem-29750	28	39	investors	investor	NOUN
fbem-29750	28	40	.	.	PUNCT
fbem-29750	29	1	the	the	DET
fbem-29750	29	2	implementation	implementation	NOUN
fbem-29750	29	3	of	of	ADP
fbem-29750	29	4	the	the	DET
fbem-29750	29	5	new	new	ADJ
fbem-29750	29	6	audit	audit	NOUN
fbem-29750	29	7	standards	standard	NOUN
fbem-29750	29	8	has	have	AUX
fbem-29750	29	9	been	be	AUX
fbem-29750	29	10	widely	widely	ADV
fbem-29750	29	11	concerned	concern	VERB
fbem-29750	29	12	by	by	ADP
fbem-29750	29	13	the	the	DET
fbem-29750	29	14	academic	academic	ADJ
fbem-29750	29	15	community	community	NOUN
fbem-29750	29	16	.	.	PUNCT
fbem-29750	30	1	scholars	scholar	NOUN
fbem-29750	30	2	have	have	AUX
fbem-29750	30	3	studied	study	VERB
fbem-29750	30	4	whether	whether	SCONJ
fbem-29750	30	5	the	the	DET
fbem-29750	30	6	key	key	ADJ
fbem-29750	30	7	audit	audit	NOUN
fbem-29750	30	8	items	item	NOUN
fbem-29750	30	9	have	have	VERB
fbem-29750	30	10	information	information	NOUN
fbem-29750	30	11	content	content	NOUN
fbem-29750	30	12	for	for	ADP
fbem-29750	30	13	report	report	NOUN
fbem-29750	30	14	users	user	NOUN
fbem-29750	30	15	and	and	CCONJ
fbem-29750	30	16	the	the	DET
fbem-29750	30	17	impact	impact	NOUN
fbem-29750	30	18	of	of	ADP
fbem-29750	30	19	the	the	DET
fbem-29750	30	20	key	key	ADJ
fbem-29750	30	21	audit	audit	NOUN
fbem-29750	30	22	items	item	NOUN
fbem-29750	30	23	on	on	ADP
fbem-29750	30	24	auditors	auditor	NOUN
fbem-29750	30	25	'	'	PART
fbem-29750	30	26	perceived	perceive	VERB
fbem-29750	30	27	responsibility	responsibility	NOUN
fbem-29750	30	28	from	from	ADP
fbem-29750	30	29	various	various	ADJ
fbem-29750	30	30	perspectives	perspective	NOUN
fbem-29750	30	31	.	.	PUNCT
fbem-29750	31	1	key	key	ADJ
fbem-29750	31	2	audit	audit	NOUN
fbem-29750	31	3	matters	matter	NOUN
fbem-29750	31	4	can	can	AUX
fbem-29750	31	5	well	well	ADV
fbem-29750	31	6	reflect	reflect	VERB
fbem-29750	31	7	the	the	DET
fbem-29750	31	8	risk	risk	NOUN
fbem-29750	31	9	response	response	NOUN
fbem-29750	31	10	decision	decision	NOUN
fbem-29750	31	11	of	of	ADP
fbem-29750	31	12	auditors	auditor	NOUN
fbem-29750	31	13	.	.	PUNCT
fbem-29750	32	1	on	on	ADP
fbem-29750	32	2	the	the	DET
fbem-29750	32	3	one	one	NUM
fbem-29750	32	4	hand	hand	NOUN
fbem-29750	32	5	,	,	PUNCT
fbem-29750	32	6	according	accord	VERB
fbem-29750	32	7	to	to	ADP
fbem-29750	32	8	the	the	DET
fbem-29750	32	9	requirements	requirement	NOUN
fbem-29750	32	10	of	of	ADP
fbem-29750	32	11	the	the	DET
fbem-29750	32	12	standards	standard	NOUN
fbem-29750	32	13	,	,	PUNCT
fbem-29750	32	14	auditors	auditor	NOUN
fbem-29750	32	15	need	need	VERB
fbem-29750	32	16	to	to	PART
fbem-29750	32	17	communicate	communicate	VERB
fbem-29750	32	18	the	the	DET
fbem-29750	32	19	areas	area	NOUN
fbem-29750	32	20	with	with	ADP
fbem-29750	32	21	high	high	ADJ
fbem-29750	32	22	risks	risk	NOUN
fbem-29750	32	23	,	,	PUNCT
fbem-29750	32	24	and	and	CCONJ
fbem-29750	32	25	directly	directly	ADV
fbem-29750	32	26	disclose	disclose	VERB
fbem-29750	32	27	the	the	DET
fbem-29750	32	28	risk	risk	NOUN
fbem-29750	32	29	assessment	assessment	NOUN
fbem-29750	32	30	and	and	CCONJ
fbem-29750	32	31	risk	risk	NOUN
fbem-29750	32	32	response	response	NOUN
fbem-29750	32	33	process	process	NOUN
fbem-29750	32	34	of	of	ADP
fbem-29750	32	35	auditors	auditor	NOUN
fbem-29750	32	36	;	;	PUNCT
fbem-29750	32	37	on	on	ADP
fbem-29750	32	38	the	the	DET
fbem-29750	32	39	other	other	ADJ
fbem-29750	32	40	hand	hand	NOUN
fbem-29750	32	41	,	,	PUNCT
fbem-29750	32	42	auditors	auditor	NOUN
fbem-29750	32	43	can	can	AUX
fbem-29750	32	44	use	use	VERB
fbem-29750	32	45	disclosure	disclosure	NOUN
fbem-29750	32	46	of	of	ADP
fbem-29750	32	47	key	key	ADJ
fbem-29750	32	48	audit	audit	NOUN
fbem-29750	32	49	matters	matter	NOUN
fbem-29750	32	50	to	to	PART
fbem-29750	32	51	reduce	reduce	VERB
fbem-29750	32	52	investors	investor	NOUN
fbem-29750	32	53	'	'	PART
fbem-29750	32	54	identification	identification	NOUN
fbem-29750	32	55	of	of	ADP
fbem-29750	32	56	auditors	auditor	NOUN
fbem-29750	32	57	'	'	PART
fbem-29750	32	58	responsibility	responsibility	NOUN
fbem-29750	32	59	,	,	PUNCT
fbem-29750	32	60	thus	thus	ADV
fbem-29750	32	61	reducing	reduce	VERB
fbem-29750	32	62	litigation	litigation	NOUN
fbem-29750	32	63	risk	risk	NOUN
fbem-29750	32	64	and	and	CCONJ
fbem-29750	32	65	penalty	penalty	NOUN
fbem-29750	32	66	risk	risk	NOUN
fbem-29750	32	67	,	,	PUNCT
fbem-29750	32	68	which	which	PRON
fbem-29750	32	69	is	be	AUX
fbem-29750	32	70	also	also	ADV
fbem-29750	32	71	a	a	DET
fbem-29750	32	72	means	means	NOUN
fbem-29750	32	73	to	to	PART
fbem-29750	32	74	deal	deal	VERB
fbem-29750	32	75	with	with	ADP
fbem-29750	32	76	risks	risk	NOUN
fbem-29750	32	77	.	.	PUNCT
fbem-29750	33	1	therefore	therefore	ADV
fbem-29750	33	2	,	,	PUNCT
fbem-29750	33	3	this	this	DET
fbem-29750	33	4	paper	paper	NOUN
fbem-29750	33	5	uses	use	VERB
fbem-29750	33	6	the	the	DET
fbem-29750	33	7	number	number	NOUN
fbem-29750	33	8	and	and	CCONJ
fbem-29750	33	9	length	length	NOUN
fbem-29750	33	10	of	of	ADP
fbem-29750	33	11	key	key	ADJ
fbem-29750	33	12	audit	audit	NOUN
fbem-29750	33	13	matters	matter	NOUN
fbem-29750	33	14	as	as	ADP
fbem-29750	33	15	proxy	proxy	NOUN
fbem-29750	33	16	variables	variable	NOUN
fbem-29750	33	17	for	for	ADP
fbem-29750	33	18	auditor	auditor	NOUN
fbem-29750	33	19	decisions	decision	NOUN
fbem-29750	33	20	.	.	PUNCT
fbem-29750	34	1	to	to	PART
fbem-29750	34	2	sum	sum	VERB
fbem-29750	34	3	up	up	ADP
fbem-29750	34	4	,	,	PUNCT
fbem-29750	34	5	this	this	DET
fbem-29750	34	6	paper	paper	NOUN
fbem-29750	34	7	selects	select	VERB
fbem-29750	34	8	a	a	DET
fbem-29750	34	9	-	-	PUNCT
fbem-29750	34	10	share	share	NOUN
fbem-29750	34	11	listed	list	VERB
fbem-29750	34	12	companies	company	NOUN
fbem-29750	34	13	from	from	ADP
fbem-29750	34	14	2017	2017	NUM
fbem-29750	34	15	to	to	ADP
fbem-29750	34	16	2023	2023	NUM
fbem-29750	34	17	as	as	ADP
fbem-29750	34	18	research	research	NOUN
fbem-29750	34	19	samples	sample	NOUN
fbem-29750	34	20	to	to	PART
fbem-29750	34	21	conduct	conduct	VERB
fbem-29750	34	22	empirical	empirical	ADJ
fbem-29750	34	23	research	research	NOUN
fbem-29750	34	24	on	on	ADP
fbem-29750	34	25	the	the	DET
fbem-29750	34	26	impact	impact	NOUN
fbem-29750	34	27	of	of	ADP
fbem-29750	34	28	digital	digital	ADJ
fbem-29750	34	29	transformation	transformation	NOUN
fbem-29750	34	30	on	on	ADP
fbem-29750	34	31	auditor	auditor	NOUN
fbem-29750	34	32	decision	decision	NOUN
fbem-29750	34	33	making	making	NOUN
fbem-29750	34	34	.	.	PUNCT
fbem-29750	35	1	with	with	ADP
fbem-29750	35	2	the	the	DET
fbem-29750	35	3	help	help	NOUN
fbem-29750	35	4	of	of	ADP
fbem-29750	35	5	new	new	ADJ
fbem-29750	35	6	scenarios	scenario	NOUN
fbem-29750	35	7	of	of	ADP
fbem-29750	35	8	digital	digital	ADJ
fbem-29750	35	9	business	business	NOUN
fbem-29750	35	10	application	application	NOUN
fbem-29750	35	11	and	and	CCONJ
fbem-29750	35	12	risk	risk	NOUN
fbem-29750	35	13	control	control	NOUN
fbem-29750	35	14	advantages	advantage	NOUN
fbem-29750	35	15	of	of	ADP
fbem-29750	35	16	disclosure	disclosure	NOUN
fbem-29750	35	17	of	of	ADP
fbem-29750	35	18	key	key	ADJ
fbem-29750	35	19	audit	audit	NOUN
fbem-29750	35	20	matters	matter	NOUN
fbem-29750	35	21	,	,	PUNCT
fbem-29750	35	22	this	this	DET
fbem-29750	35	23	paper	paper	NOUN
fbem-29750	35	24	analyzes	analyze	VERB
fbem-29750	35	25	the	the	DET
fbem-29750	35	26	impact	impact	NOUN
fbem-29750	35	27	of	of	ADP
fbem-29750	35	28	digital	digital	ADJ
fbem-29750	35	29	transformation	transformation	NOUN
fbem-29750	35	30	on	on	ADP
fbem-29750	35	31	auditor	auditor	NOUN
fbem-29750	35	32	decision	decision	NOUN
fbem-29750	35	33	making	making	NOUN
fbem-29750	35	34	of	of	ADP
fbem-29750	35	35	listed	list	VERB
fbem-29750	35	36	companies	company	NOUN
fbem-29750	35	37	.	.	PUNCT
fbem-29750	36	1	possible	possible	ADJ
fbem-29750	36	2	contributions	contribution	NOUN
fbem-29750	36	3	of	of	ADP
fbem-29750	36	4	this	this	DET
fbem-29750	36	5	paper	paper	NOUN
fbem-29750	36	6	:	:	PUNCT
fbem-29750	36	7	(	(	PUNCT
fbem-29750	36	8	1	1	X
fbem-29750	36	9	)	)	PUNCT
fbem-29750	36	10	based	base	VERB
fbem-29750	36	11	on	on	ADP
fbem-29750	36	12	risk	risk	NOUN
fbem-29750	36	13	-	-	PUNCT
fbem-29750	36	14	oriented	orient	VERB
fbem-29750	36	15	theory	theory	NOUN
fbem-29750	36	16	,	,	PUNCT
fbem-29750	36	17	it	it	PRON
fbem-29750	36	18	provides	provide	VERB
fbem-29750	36	19	a	a	DET
fbem-29750	36	20	useful	useful	ADJ
fbem-29750	36	21	supplement	supplement	NOUN
fbem-29750	36	22	to	to	ADP
fbem-29750	36	23	the	the	DET
fbem-29750	36	24	research	research	NOUN
fbem-29750	36	25	of	of	ADP
fbem-29750	36	26	auditor	auditor	NOUN
fbem-29750	36	27	behavior	behavior	NOUN
fbem-29750	36	28	decision	decision	NOUN
fbem-29750	36	29	.	.	PUNCT
fbem-29750	37	1	this	this	DET
fbem-29750	37	2	paper	paper	NOUN
fbem-29750	37	3	uses	use	VERB
fbem-29750	37	4	the	the	DET
fbem-29750	37	5	key	key	ADJ
fbem-29750	37	6	audit	audit	NOUN
fbem-29750	37	7	matters	matter	NOUN
fbem-29750	37	8	disclosed	disclose	VERB
fbem-29750	37	9	in	in	ADP
fbem-29750	37	10	the	the	DET
fbem-29750	37	11	audit	audit	NOUN
fbem-29750	37	12	report	report	NOUN
fbem-29750	37	13	to	to	PART
fbem-29750	37	14	open	open	VERB
fbem-29750	37	15	the	the	DET
fbem-29750	37	16	"	"	PUNCT
fbem-29750	37	17	black	black	ADJ
fbem-29750	37	18	box	box	NOUN
fbem-29750	37	19	"	"	PUNCT
fbem-29750	37	20	of	of	ADP
fbem-29750	37	21	the	the	DET
fbem-29750	37	22	audit	audit	NOUN
fbem-29750	37	23	process	process	NOUN
fbem-29750	37	24	,	,	PUNCT
fbem-29750	37	25	and	and	CCONJ
fbem-29750	37	26	directly	directly	ADV
fbem-29750	37	27	examines	examine	VERB
fbem-29750	37	28	the	the	DET
fbem-29750	37	29	risk	risk	NOUN
fbem-29750	37	30	assessment	assessment	NOUN
fbem-29750	37	31	and	and	CCONJ
fbem-29750	37	32	risk	risk	NOUN
fbem-29750	37	33	response	response	NOUN
fbem-29750	37	34	process	process	NOUN
fbem-29750	37	35	.	.	PUNCT
fbem-29750	38	1	(	(	PUNCT
fbem-29750	38	2	2	2	NUM
fbem-29750	38	3	)	)	PUNCT
fbem-29750	38	4	compared	compare	VERB
fbem-29750	38	5	with	with	ADP
fbem-29750	38	6	other	other	ADJ
fbem-29750	38	7	indicators	indicator	NOUN
fbem-29750	38	8	,	,	PUNCT
fbem-29750	38	9	the	the	DET
fbem-29750	38	10	disclosure	disclosure	NOUN
fbem-29750	38	11	characteristics	characteristic	NOUN
fbem-29750	38	12	of	of	ADP
fbem-29750	38	13	key	key	ADJ
fbem-29750	38	14	audit	audit	NOUN
fbem-29750	38	15	matters	matter	NOUN
fbem-29750	38	16	can	can	AUX
fbem-29750	38	17	more	more	ADV
fbem-29750	38	18	directly	directly	ADV
fbem-29750	38	19	reflect	reflect	VERB
fbem-29750	38	20	the	the	DET
fbem-29750	38	21	risk	risk	NOUN
fbem-29750	38	22	assessment	assessment	NOUN
fbem-29750	38	23	and	and	CCONJ
fbem-29750	38	24	response	response	NOUN
fbem-29750	38	25	process	process	NOUN
fbem-29750	38	26	of	of	ADP
fbem-29750	38	27	auditors	auditor	NOUN
fbem-29750	38	28	.	.	PUNCT
fbem-29750	39	1	in	in	ADP
fbem-29750	39	2	the	the	DET
fbem-29750	39	3	decision	decision	NOUN
fbem-29750	39	4	-	-	PUNCT
fbem-29750	39	5	making	make	VERB
fbem-29750	39	6	process	process	NOUN
fbem-29750	39	7	of	of	ADP
fbem-29750	39	8	auditors	auditor	NOUN
fbem-29750	39	9	,	,	PUNCT
fbem-29750	39	10	auditors	auditor	NOUN
fbem-29750	39	11	tend	tend	VERB
fbem-29750	39	12	to	to	PART
fbem-29750	39	13	disclose	disclose	VERB
fbem-29750	39	14	key	key	ADJ
fbem-29750	39	15	audit	audit	NOUN
fbem-29750	39	16	matters	matter	NOUN
fbem-29750	39	17	to	to	PART
fbem-29750	39	18	meet	meet	VERB
fbem-29750	39	19	the	the	DET
fbem-29750	39	20	needs	need	NOUN
fbem-29750	39	21	of	of	ADP
fbem-29750	39	22	internal	internal	ADJ
fbem-29750	39	23	and	and	CCONJ
fbem-29750	39	24	external	external	ADJ
fbem-29750	39	25	stakeholders	stakeholder	NOUN
fbem-29750	39	26	of	of	ADP
fbem-29750	39	27	enterprises	enterprise	NOUN
fbem-29750	39	28	,	,	PUNCT
fbem-29750	39	29	so	so	SCONJ
fbem-29750	39	30	as	as	SCONJ
fbem-29750	39	31	to	to	PART
fbem-29750	39	32	avoid	avoid	VERB
fbem-29750	39	33	risks	risk	NOUN
fbem-29750	39	34	.	.	PUNCT
fbem-29750	40	1	therefore	therefore	ADV
fbem-29750	40	2	,	,	PUNCT
fbem-29750	40	3	based	base	VERB
fbem-29750	40	4	on	on	ADP
fbem-29750	40	5	the	the	DET
fbem-29750	40	6	perspective	perspective	NOUN
fbem-29750	40	7	of	of	ADP
fbem-29750	40	8	key	key	ADJ
fbem-29750	40	9	audit	audit	NOUN
fbem-29750	40	10	matters	matter	NOUN
fbem-29750	40	11	,	,	PUNCT
fbem-29750	40	12	this	this	DET
fbem-29750	40	13	paper	paper	NOUN
fbem-29750	40	14	analyzes	analyze	VERB
fbem-29750	40	15	the	the	DET
fbem-29750	40	16	impact	impact	NOUN
fbem-29750	40	17	of	of	ADP
fbem-29750	40	18	enterprise	enterprise	NOUN
fbem-29750	40	19	digital	digital	ADJ
fbem-29750	40	20	transformation	transformation	NOUN
fbem-29750	40	21	on	on	ADP
fbem-29750	40	22	auditor	auditor	NOUN
fbem-29750	40	23	decision	decision	NOUN
fbem-29750	40	24	-	-	PUNCT
fbem-29750	40	25	making	make	VERB
fbem-29750	40	26	behavior	behavior	NOUN
fbem-29750	40	27	,	,	PUNCT
fbem-29750	40	28	and	and	CCONJ
fbem-29750	40	29	expands	expand	VERB
fbem-29750	40	30	the	the	DET
fbem-29750	40	31	research	research	NOUN
fbem-29750	40	32	perspective	perspective	NOUN
fbem-29750	40	33	of	of	ADP
fbem-29750	40	34	existing	exist	VERB
fbem-29750	40	35	literature	literature	NOUN
fbem-29750	40	36	in	in	ADP
fbem-29750	40	37	this	this	DET
fbem-29750	40	38	field	field	NOUN
fbem-29750	40	39	.	.	PUNCT
fbem-29750	41	1	2	2	X
fbem-29750	41	2	.	.	X
fbem-29750	41	3	theoretical	theoretical	ADJ
fbem-29750	41	4	analysis	analysis	NOUN
fbem-29750	41	5	and	and	CCONJ
fbem-29750	41	6	research	research	NOUN
fbem-29750	41	7	hypothesis	hypothesis	NOUN
fbem-29750	41	8	under	under	ADP
fbem-29750	41	9	the	the	DET
fbem-29750	41	10	background	background	NOUN
fbem-29750	41	11	of	of	ADP
fbem-29750	41	12	the	the	DET
fbem-29750	41	13	digital	digital	ADJ
fbem-29750	41	14	economy	economy	NOUN
fbem-29750	41	15	and	and	CCONJ
fbem-29750	41	16	the	the	DET
fbem-29750	41	17	new	new	ADJ
fbem-29750	41	18	era	era	NOUN
fbem-29750	41	19	,	,	PUNCT
fbem-29750	41	20	the	the	DET
fbem-29750	41	21	digitalization	digitalization	NOUN
fbem-29750	41	22	of	of	ADP
fbem-29750	41	23	enterprises	enterprise	NOUN
fbem-29750	41	24	enables	enable	VERB
fbem-29750	41	25	the	the	DET
fbem-29750	41	26	improvement	improvement	NOUN
fbem-29750	41	27	of	of	ADP
fbem-29750	41	28	operation	operation	NOUN
fbem-29750	41	29	efficiency	efficiency	NOUN
fbem-29750	41	30	and	and	CCONJ
fbem-29750	41	31	corporate	corporate	ADJ
fbem-29750	41	32	governance	governance	NOUN
fbem-29750	41	33	,	,	PUNCT
fbem-29750	41	34	but	but	CCONJ
fbem-29750	41	35	also	also	ADV
fbem-29750	41	36	brings	bring	VERB
fbem-29750	41	37	new	new	ADJ
fbem-29750	41	38	challenges	challenge	NOUN
fbem-29750	41	39	to	to	ADP
fbem-29750	41	40	the	the	DET
fbem-29750	41	41	audit	audit	NOUN
fbem-29750	41	42	business	business	NOUN
fbem-29750	41	43	risk	risk	NOUN
fbem-29750	41	44	control	control	NOUN
fbem-29750	41	45	of	of	ADP
fbem-29750	41	46	annual	annual	ADJ
fbem-29750	41	47	report	report	NOUN
fbem-29750	41	48	auditors	auditor	NOUN
fbem-29750	41	49	,	,	PUNCT
fbem-29750	41	50	which	which	PRON
fbem-29750	41	51	will	will	AUX
fbem-29750	41	52	also	also	ADV
fbem-29750	41	53	affect	affect	VERB
fbem-29750	41	54	the	the	DET
fbem-29750	41	55	decision	decision	NOUN
fbem-29750	41	56	of	of	ADP
fbem-29750	41	57	auditors	auditor	NOUN
fbem-29750	41	58	.	.	PUNCT
fbem-29750	42	1	the	the	DET
fbem-29750	42	2	literature	literature	PROPN
fbem-29750	42	3	review	review	NOUN
fbem-29750	42	4	and	and	CCONJ
fbem-29750	42	5	theoretical	theoretical	ADJ
fbem-29750	42	6	analysis	analysis	NOUN
fbem-29750	42	7	in	in	ADP
fbem-29750	42	8	this	this	DET
fbem-29750	42	9	paper	paper	NOUN
fbem-29750	42	10	show	show	VERB
fbem-29750	42	11	that	that	SCONJ
fbem-29750	42	12	some	some	DET
fbem-29750	42	13	new	new	ADJ
fbem-29750	42	14	changes	change	NOUN
fbem-29750	42	15	of	of	ADP
fbem-29750	42	16	enterprise	enterprise	NOUN
fbem-29750	42	17	digital	digital	ADJ
fbem-29750	42	18	transformation	transformation	NOUN
fbem-29750	42	19	will	will	AUX
fbem-29750	42	20	increase	increase	VERB
fbem-29750	42	21	audit	audit	NOUN
fbem-29750	42	22	risks	risk	NOUN
fbem-29750	42	23	,	,	PUNCT
fbem-29750	42	24	and	and	CCONJ
fbem-29750	42	25	then	then	ADV
fbem-29750	42	26	make	make	VERB
fbem-29750	42	27	auditors	auditor	NOUN
fbem-29750	42	28	hold	hold	VERB
fbem-29750	42	29	a	a	DET
fbem-29750	42	30	cautious	cautious	ADJ
fbem-29750	42	31	and	and	CCONJ
fbem-29750	42	32	conservative	conservative	ADJ
fbem-29750	42	33	attitude	attitude	NOUN
fbem-29750	42	34	towards	towards	ADP
fbem-29750	42	35	enterprise	enterprise	NOUN
fbem-29750	42	36	audit	audit	NOUN
fbem-29750	42	37	.	.	PUNCT
fbem-29750	43	1	here	here	ADV
fbem-29750	43	2	's	be	AUX
fbem-29750	43	3	why	why	SCONJ
fbem-29750	43	4	:	:	PUNCT
fbem-29750	43	5	first	first	ADV
fbem-29750	43	6	of	of	ADP
fbem-29750	43	7	all	all	PRON
fbem-29750	43	8	,	,	PUNCT
fbem-29750	43	9	for	for	ADP
fbem-29750	43	10	enterprises	enterprise	NOUN
fbem-29750	43	11	,	,	PUNCT
fbem-29750	43	12	the	the	DET
fbem-29750	43	13	implementation	implementation	NOUN
fbem-29750	43	14	of	of	ADP
fbem-29750	43	15	digital	digital	ADJ
fbem-29750	43	16	transformation	transformation	NOUN
fbem-29750	43	17	is	be	AUX
fbem-29750	43	18	a	a	DET
fbem-29750	43	19	long	long	ADJ
fbem-29750	43	20	process	process	NOUN
fbem-29750	43	21	,	,	PUNCT
fbem-29750	43	22	and	and	CCONJ
fbem-29750	43	23	the	the	DET
fbem-29750	43	24	dividends	dividend	NOUN
fbem-29750	43	25	brought	bring	VERB
fbem-29750	43	26	by	by	ADP
fbem-29750	43	27	digital	digital	ADJ
fbem-29750	43	28	transformation	transformation	NOUN
fbem-29750	43	29	will	will	AUX
fbem-29750	43	30	take	take	VERB
fbem-29750	43	31	some	some	DET
fbem-29750	43	32	time	time	NOUN
fbem-29750	43	33	to	to	PART
fbem-29750	43	34	appear	appear	VERB
fbem-29750	43	35	,	,	PUNCT
fbem-29750	43	36	and	and	CCONJ
fbem-29750	43	37	in	in	ADP
fbem-29750	43	38	this	this	DET
fbem-29750	43	39	process	process	NOUN
fbem-29750	43	40	,	,	PUNCT
fbem-29750	43	41	enterprises	enterprise	NOUN
fbem-29750	43	42	will	will	AUX
fbem-29750	43	43	face	face	VERB
fbem-29750	43	44	problems	problem	NOUN
fbem-29750	43	45	such	such	ADJ
fbem-29750	43	46	as	as	ADP
fbem-29750	43	47	internal	internal	ADJ
fbem-29750	43	48	control	control	NOUN
fbem-29750	43	49	defects	defect	NOUN
fbem-29750	43	50	brought	bring	VERB
fbem-29750	43	51	by	by	ADP
fbem-29750	43	52	digital	digital	ADJ
fbem-29750	43	53	transformation	transformation	NOUN
fbem-29750	43	54	,	,	PUNCT
fbem-29750	43	55	operating	operate	VERB
fbem-29750	43	56	risks	risk	NOUN
fbem-29750	43	57	brought	bring	VERB
fbem-29750	43	58	by	by	ADP
fbem-29750	43	59	business	business	NOUN
fbem-29750	43	60	model	model	NOUN
fbem-29750	43	61	transformation	transformation	NOUN
fbem-29750	43	62	,	,	PUNCT
fbem-29750	43	63	resource	resource	NOUN
fbem-29750	43	64	input	input	NOUN
fbem-29750	43	65	pressure	pressure	NOUN
fbem-29750	43	66	,	,	PUNCT
fbem-29750	43	67	low	low	ADJ
fbem-29750	43	68	operational	operational	ADJ
fbem-29750	43	69	efficiency	efficiency	NOUN
fbem-29750	43	70	caused	cause	VERB
fbem-29750	43	71	by	by	ADP
fbem-29750	43	72	poor	poor	ADJ
fbem-29750	43	73	adaptability	adaptability	NOUN
fbem-29750	43	74	in	in	ADP
fbem-29750	43	75	the	the	DET
fbem-29750	43	76	initial	initial	ADJ
fbem-29750	43	77	stage	stage	NOUN
fbem-29750	43	78	of	of	ADP
fbem-29750	43	79	transformation	transformation	NOUN
fbem-29750	43	80	,	,	PUNCT
fbem-29750	43	81	and	and	CCONJ
fbem-29750	43	82	manipulation	manipulation	NOUN
fbem-29750	43	83	of	of	ADP
fbem-29750	43	84	earnings	earning	NOUN
fbem-29750	43	85	management	management	NOUN
fbem-29750	43	86	motivation	motivation	NOUN
fbem-29750	43	87	.	.	PUNCT
fbem-29750	44	1	first	first	ADV
fbem-29750	44	2	,	,	PUNCT
fbem-29750	44	3	in	in	ADP
fbem-29750	44	4	terms	term	NOUN
fbem-29750	44	5	of	of	ADP
fbem-29750	44	6	internal	internal	ADJ
fbem-29750	44	7	control	control	NOUN
fbem-29750	44	8	,	,	PUNCT
fbem-29750	44	9	as	as	SCONJ
fbem-29750	44	10	digital	digital	ADJ
fbem-29750	44	11	transformation	transformation	NOUN
fbem-29750	44	12	is	be	AUX
fbem-29750	44	13	an	an	DET
fbem-29750	44	14	emerging	emerge	VERB
fbem-29750	44	15	transformation	transformation	NOUN
fbem-29750	44	16	trend	trend	NOUN
fbem-29750	44	17	,	,	PUNCT
fbem-29750	44	18	traditional	traditional	ADJ
fbem-29750	44	19	enterprises	enterprise	NOUN
fbem-29750	44	20	lack	lack	VERB
fbem-29750	44	21	digital	digital	ADJ
fbem-29750	44	22	talents	talent	NOUN
fbem-29750	44	23	and	and	CCONJ
fbem-29750	44	24	employees	employee	NOUN
fbem-29750	44	25	lack	lack	VERB
fbem-29750	44	26	corresponding	correspond	VERB
fbem-29750	44	27	knowledge	knowledge	NOUN
fbem-29750	44	28	and	and	CCONJ
fbem-29750	44	29	experience	experience	NOUN
fbem-29750	44	30	in	in	ADP
fbem-29750	44	31	the	the	DET
fbem-29750	44	32	use	use	NOUN
fbem-29750	44	33	and	and	CCONJ
fbem-29750	44	34	management	management	NOUN
fbem-29750	44	35	of	of	ADP
fbem-29750	44	36	digital	digital	ADJ
fbem-29750	44	37	technologies	technology	NOUN
fbem-29750	44	38	,	,	PUNCT
fbem-29750	44	39	resulting	result	VERB
fbem-29750	44	40	in	in	ADP
fbem-29750	44	41	the	the	DET
fbem-29750	44	42	lagging	lag	VERB
fbem-29750	44	43	update	update	NOUN
fbem-29750	44	44	of	of	ADP
fbem-29750	44	45	the	the	DET
fbem-29750	44	46	supporting	support	VERB
fbem-29750	44	47	internal	internal	ADJ
fbem-29750	44	48	control	control	NOUN
fbem-29750	44	49	system	system	NOUN
fbem-29750	44	50	and	and	CCONJ
fbem-29750	44	51	even	even	ADV
fbem-29750	44	52	a	a	DET
fbem-29750	44	53	blank	blank	ADJ
fbem-29750	44	54	state	state	NOUN
fbem-29750	44	55	.	.	PUNCT
fbem-29750	45	1	it	it	PRON
fbem-29750	45	2	can	can	AUX
fbem-29750	45	3	be	be	AUX
fbem-29750	45	4	seen	see	VERB
fbem-29750	45	5	that	that	SCONJ
fbem-29750	45	6	the	the	DET
fbem-29750	45	7	digital	digital	ADJ
fbem-29750	45	8	transformation	transformation	NOUN
fbem-29750	45	9	of	of	ADP
fbem-29750	45	10	enterprises	enterprise	NOUN
fbem-29750	45	11	is	be	AUX
fbem-29750	45	12	easy	easy	ADJ
fbem-29750	45	13	to	to	PART
fbem-29750	45	14	cause	cause	VERB
fbem-29750	45	15	internal	internal	ADJ
fbem-29750	45	16	control	control	NOUN
fbem-29750	45	17	risks	risk	NOUN
fbem-29750	45	18	,	,	PUNCT
fbem-29750	45	19	thus	thus	ADV
fbem-29750	45	20	increasing	increase	VERB
fbem-29750	45	21	the	the	DET
fbem-29750	45	22	possibility	possibility	NOUN
fbem-29750	45	23	of	of	ADP
fbem-29750	45	24	audit	audit	NOUN
fbem-29750	45	25	failure	failure	NOUN
fbem-29750	45	26	.	.	PUNCT
fbem-29750	46	1	second	second	ADJ
fbem-29750	46	2	,	,	PUNCT
fbem-29750	46	3	the	the	DET
fbem-29750	46	4	impact	impact	NOUN
fbem-29750	46	5	of	of	ADP
fbem-29750	46	6	digital	digital	ADJ
fbem-29750	46	7	transformation	transformation	NOUN
fbem-29750	46	8	on	on	ADP
fbem-29750	46	9	the	the	DET
fbem-29750	46	10	original	original	ADJ
fbem-29750	46	11	management	management	NOUN
fbem-29750	46	12	system	system	NOUN
fbem-29750	46	13	,	,	PUNCT
fbem-29750	46	14	business	business	NOUN
fbem-29750	46	15	process	process	NOUN
fbem-29750	46	16	and	and	CCONJ
fbem-29750	46	17	organizational	organizational	ADJ
fbem-29750	46	18	model	model	NOUN
fbem-29750	46	19	of	of	ADP
fbem-29750	46	20	the	the	DET
fbem-29750	46	21	enterprise	enterprise	NOUN
fbem-29750	46	22	may	may	AUX
fbem-29750	46	23	make	make	VERB
fbem-29750	46	24	it	it	PRON
fbem-29750	46	25	difficult	difficult	ADJ
fbem-29750	46	26	for	for	SCONJ
fbem-29750	46	27	the	the	DET
fbem-29750	46	28	enterprise	enterprise	NOUN
fbem-29750	46	29	to	to	PART
fbem-29750	46	30	adapt	adapt	VERB
fbem-29750	46	31	to	to	ADP
fbem-29750	46	32	the	the	DET
fbem-29750	46	33	new	new	ADJ
fbem-29750	46	34	changes	change	NOUN
fbem-29750	46	35	in	in	ADP
fbem-29750	46	36	a	a	DET
fbem-29750	46	37	short	short	ADJ
fbem-29750	46	38	period	period	NOUN
fbem-29750	46	39	of	of	ADP
fbem-29750	46	40	time	time	NOUN
fbem-29750	46	41	,	,	PUNCT
fbem-29750	46	42	resulting	result	VERB
fbem-29750	46	43	in	in	ADP
fbem-29750	46	44	low	low	ADJ
fbem-29750	46	45	operating	operating	NOUN
fbem-29750	46	46	efficiency	efficiency	NOUN
fbem-29750	46	47	,	,	PUNCT
fbem-29750	46	48	increased	increase	VERB
fbem-29750	46	49	operating	operating	NOUN
fbem-29750	46	50	costs	cost	NOUN
fbem-29750	46	51	and	and	CCONJ
fbem-29750	46	52	poor	poor	ADJ
fbem-29750	46	53	performance	performance	NOUN
fbem-29750	46	54	(	(	PUNCT
fbem-29750	46	55	yang	yang	PROPN
fbem-29750	46	56	deming	deming	PROPN
fbem-29750	46	57	et	et	PROPN
fbem-29750	46	58	al	al	PROPN
fbem-29750	46	59	.	.	PROPN
fbem-29750	46	60	,	,	PUNCT
fbem-29750	46	61	2020	2020	NUM
fbem-29750	46	62	)	)	PUNCT
fbem-29750	46	63	,	,	PUNCT
fbem-29750	46	64	bringing	bring	VERB
fbem-29750	46	65	operational	operational	ADJ
fbem-29750	46	66	risks	risk	NOUN
fbem-29750	46	67	.	.	PUNCT
fbem-29750	47	1	third	third	ADJ
fbem-29750	47	2	,	,	PUNCT
fbem-29750	47	3	the	the	DET
fbem-29750	47	4	digital	digital	ADJ
fbem-29750	47	5	transformation	transformation	NOUN
fbem-29750	47	6	of	of	ADP
fbem-29750	47	7	enterprises	enterprise	NOUN
fbem-29750	47	8	requires	require	VERB
fbem-29750	47	9	a	a	DET
fbem-29750	47	10	large	large	ADJ
fbem-29750	47	11	amount	amount	NOUN
fbem-29750	47	12	of	of	ADP
fbem-29750	47	13	upfront	upfront	ADJ
fbem-29750	47	14	investment	investment	NOUN
fbem-29750	47	15	,	,	PUNCT
fbem-29750	47	16	including	include	VERB
fbem-29750	47	17	hardware	hardware	NOUN
fbem-29750	47	18	and	and	CCONJ
fbem-29750	47	19	software	software	NOUN
fbem-29750	47	20	investment	investment	NOUN
fbem-29750	47	21	and	and	CCONJ
fbem-29750	47	22	personnel	personnel	NOUN
fbem-29750	47	23	training	training	NOUN
fbem-29750	47	24	,	,	PUNCT
fbem-29750	47	25	which	which	PRON
fbem-29750	47	26	will	will	AUX
fbem-29750	47	27	cause	cause	VERB
fbem-29750	47	28	certain	certain	ADJ
fbem-29750	47	29	financial	financial	ADJ
fbem-29750	47	30	pressure	pressure	NOUN
fbem-29750	47	31	on	on	ADP
fbem-29750	47	32	enterprises	enterprise	NOUN
fbem-29750	47	33	.	.	PUNCT
fbem-29750	48	1	especially	especially	ADV
fbem-29750	48	2	in	in	ADP
fbem-29750	48	3	the	the	DET
fbem-29750	48	4	early	early	ADJ
fbem-29750	48	5	stage	stage	NOUN
fbem-29750	48	6	of	of	ADP
fbem-29750	48	7	digitalization	digitalization	NOUN
fbem-29750	48	8	,	,	PUNCT
fbem-29750	48	9	enterprise	enterprise	NOUN
fbem-29750	48	10	technology	technology	NOUN
fbem-29750	48	11	exploration	exploration	NOUN
fbem-29750	48	12	requires	require	VERB
fbem-29750	48	13	high	high	ADJ
fbem-29750	48	14	capital	capital	NOUN
fbem-29750	48	15	investment	investment	NOUN
fbem-29750	48	16	and	and	CCONJ
fbem-29750	48	17	precipitation	precipitation	NOUN
fbem-29750	48	18	costs	cost	NOUN
fbem-29750	48	19	(	(	PUNCT
fbem-29750	48	20	liu	liu	PROPN
fbem-29750	48	21	shuchun	shuchun	PROPN
fbem-29750	48	22	et	et	PROPN
fbem-29750	48	23	al	al	PROPN
fbem-29750	48	24	.	.	PROPN
fbem-29750	48	25	,2021	,2021	PROPN
fbem-29750	48	26	)	)	PUNCT
fbem-29750	48	27	,	,	PUNCT
fbem-29750	48	28	which	which	PRON
fbem-29750	48	29	may	may	AUX
fbem-29750	48	30	crowd	crowd	VERB
fbem-29750	48	31	out	out	ADP
fbem-29750	48	32	enterprise	enterprise	NOUN
fbem-29750	48	33	operating	operating	NOUN
fbem-29750	48	34	capital	capital	NOUN
fbem-29750	48	35	and	and	CCONJ
fbem-29750	48	36	bring	bring	VERB
fbem-29750	48	37	additional	additional	ADJ
fbem-29750	48	38	business	business	NOUN
fbem-29750	48	39	risks	risk	NOUN
fbem-29750	48	40	.	.	PUNCT
fbem-29750	49	1	moreover	moreover	ADV
fbem-29750	49	2	,	,	PUNCT
fbem-29750	49	3	the	the	DET
fbem-29750	49	4	financial	financial	ADJ
fbem-29750	49	5	pressure	pressure	NOUN
fbem-29750	49	6	will	will	AUX
fbem-29750	49	7	strengthen	strengthen	VERB
fbem-29750	49	8	the	the	DET
fbem-29750	49	9	motivation	motivation	NOUN
fbem-29750	49	10	of	of	ADP
fbem-29750	49	11	enterprises	enterprise	NOUN
fbem-29750	49	12	to	to	PART
fbem-29750	49	13	embellish	embellish	VERB
fbem-29750	49	14	their	their	PRON
fbem-29750	49	15	financial	financial	ADJ
fbem-29750	49	16	status	status	NOUN
fbem-29750	49	17	by	by	ADP
fbem-29750	49	18	manipulating	manipulate	VERB
fbem-29750	49	19	earnings	earning	NOUN
fbem-29750	49	20	to	to	PART
fbem-29750	49	21	alleviate	alleviate	VERB
fbem-29750	49	22	the	the	DET
fbem-29750	49	23	risk	risk	NOUN
fbem-29750	49	24	of	of	ADP
fbem-29750	49	25	"	"	PUNCT
fbem-29750	49	26	loan	loan	NOUN
fbem-29750	49	27	reluctance	reluctance	NOUN
fbem-29750	49	28	"	"	PUNCT
fbem-29750	49	29	of	of	ADP
fbem-29750	49	30	borrowers	borrower	NOUN
fbem-29750	49	31	,	,	PUNCT
fbem-29750	49	32	thus	thus	ADV
fbem-29750	49	33	leading	lead	VERB
fbem-29750	49	34	to	to	ADP
fbem-29750	49	35	the	the	DET
fbem-29750	49	36	deterioration	deterioration	NOUN
fbem-29750	49	37	of	of	ADP
fbem-29750	49	38	the	the	DET
fbem-29750	49	39	quality	quality	NOUN
fbem-29750	49	40	of	of	ADP
fbem-29750	49	41	accounting	accounting	NOUN
fbem-29750	49	42	information	information	NOUN
fbem-29750	49	43	of	of	ADP
fbem-29750	49	44	enterprises	enterprise	NOUN
fbem-29750	49	45	(	(	PUNCT
fbem-29750	49	46	lu	lu	PROPN
fbem-29750	49	47	taiping	taiping	PROPN
fbem-29750	49	48	et	et	PROPN
fbem-29750	49	49	al	al	PROPN
fbem-29750	49	50	.	.	PROPN
fbem-29750	49	51	,	,	PUNCT
fbem-29750	49	52	2014	2014	NUM
fbem-29750	49	53	)	)	PUNCT
fbem-29750	49	54	.	.	PUNCT
fbem-29750	50	1	at	at	ADP
fbem-29750	50	2	the	the	DET
fbem-29750	50	3	same	same	ADJ
fbem-29750	50	4	time	time	NOUN
fbem-29750	50	5	,	,	PUNCT
fbem-29750	50	6	the	the	DET
fbem-29750	50	7	transformation	transformation	NOUN
fbem-29750	50	8	of	of	ADP
fbem-29750	50	9	enterprise	enterprise	NOUN
fbem-29750	50	10	business	business	NOUN
fbem-29750	50	11	model	model	NOUN
fbem-29750	50	12	is	be	AUX
fbem-29750	50	13	highly	highly	ADV
fbem-29750	50	14	uncertain	uncertain	ADJ
fbem-29750	50	15	.	.	PUNCT
fbem-29750	51	1	for	for	ADP
fbem-29750	51	2	the	the	DET
fbem-29750	51	3	consideration	consideration	NOUN
fbem-29750	51	4	of	of	ADP
fbem-29750	51	5	personal	personal	ADJ
fbem-29750	51	6	salary	salary	NOUN
fbem-29750	51	7	and	and	CCONJ
fbem-29750	51	8	reputation	reputation	NOUN
fbem-29750	51	9	,	,	PUNCT
fbem-29750	51	10	the	the	DET
fbem-29750	51	11	performance	performance	NOUN
fbem-29750	51	12	pressure	pressure	NOUN
fbem-29750	51	13	brought	bring	VERB
fbem-29750	51	14	by	by	ADP
fbem-29750	51	15	business	business	NOUN
fbem-29750	51	16	uncertainty	uncertainty	NOUN
fbem-29750	51	17	will	will	AUX
fbem-29750	51	18	encourage	encourage	VERB
fbem-29750	51	19	the	the	DET
fbem-29750	51	20	management	management	NOUN
fbem-29750	51	21	to	to	PART
fbem-29750	51	22	hide	hide	VERB
fbem-29750	51	23	negative	negative	ADJ
fbem-29750	51	24	information	information	NOUN
fbem-29750	51	25	or	or	CCONJ
fbem-29750	51	26	even	even	ADV
fbem-29750	51	27	whitewash	whitewash	VERB
fbem-29750	51	28	statements	statement	NOUN
fbem-29750	51	29	,	,	PUNCT
fbem-29750	51	30	which	which	PRON
fbem-29750	51	31	will	will	AUX
fbem-29750	51	32	lead	lead	VERB
fbem-29750	51	33	to	to	ADP
fbem-29750	51	34	the	the	DET
fbem-29750	51	35	deterioration	deterioration	NOUN
fbem-29750	51	36	of	of	ADP
fbem-29750	51	37	the	the	DET
fbem-29750	51	38	quality	quality	NOUN
fbem-29750	51	39	of	of	ADP
fbem-29750	51	40	accounting	accounting	NOUN
fbem-29750	51	41	information	information	NOUN
fbem-29750	51	42	(	(	PUNCT
fbem-29750	51	43	xu	xu	PROPN
fbem-29750	51	44	ziyao	ziyao	PROPN
fbem-29750	51	45	and	and	CCONJ
fbem-29750	51	46	zhang	zhang	PROPN
fbem-29750	51	47	lisha	lisha	PROPN
fbem-29750	51	48	,	,	PUNCT
fbem-29750	51	49	2022	2022	NUM
fbem-29750	51	50	)	)	PUNCT
fbem-29750	51	51	.	.	PUNCT
fbem-29750	52	1	secondly	secondly	ADV
fbem-29750	52	2	,	,	PUNCT
fbem-29750	52	3	for	for	ADP
fbem-29750	52	4	auditors	auditor	NOUN
fbem-29750	52	5	,	,	PUNCT
fbem-29750	52	6	digital	digital	ADJ
fbem-29750	52	7	transformation	transformation	NOUN
fbem-29750	52	8	has	have	AUX
fbem-29750	52	9	brought	bring	VERB
fbem-29750	52	10	many	many	ADJ
fbem-29750	52	11	challenges	challenge	NOUN
fbem-29750	52	12	to	to	PART
fbem-29750	52	13	audit	audit	VERB
fbem-29750	52	14	.	.	PUNCT
fbem-29750	53	1	digital	digital	ADJ
fbem-29750	53	2	transformation	transformation	NOUN
fbem-29750	53	3	has	have	AUX
fbem-29750	53	4	increased	increase	VERB
fbem-29750	53	5	the	the	DET
fbem-29750	53	6	complexity	complexity	NOUN
fbem-29750	53	7	and	and	CCONJ
fbem-29750	53	8	difficulty	difficulty	NOUN
fbem-29750	53	9	of	of	ADP
fbem-29750	53	10	audit	audit	NOUN
fbem-29750	53	11	,	,	PUNCT
fbem-29750	53	12	hidden	hide	VERB
fbem-29750	53	13	violations	violation	NOUN
fbem-29750	53	14	,	,	PUNCT
fbem-29750	53	15	and	and	CCONJ
fbem-29750	53	16	lack	lack	NOUN
fbem-29750	53	17	of	of	ADP
fbem-29750	53	18	auditors	auditor	NOUN
fbem-29750	53	19	'	'	PART
fbem-29750	53	20	experience	experience	NOUN
fbem-29750	53	21	and	and	CCONJ
fbem-29750	53	22	compound	compound	NOUN
fbem-29750	53	23	talents	talent	NOUN
fbem-29750	53	24	,	,	PUNCT
fbem-29750	53	25	which	which	PRON
fbem-29750	53	26	are	be	AUX
fbem-29750	53	27	prone	prone	ADJ
fbem-29750	53	28	to	to	ADP
fbem-29750	53	29	misstatement	misstatement	NOUN
fbem-29750	53	30	and	and	CCONJ
fbem-29750	53	31	inspection	inspection	NOUN
fbem-29750	53	32	risks	risk	NOUN
fbem-29750	53	33	.	.	PUNCT
fbem-29750	54	1	first	first	ADV
fbem-29750	54	2	,	,	PUNCT
fbem-29750	54	3	the	the	DET
fbem-29750	54	4	newly	newly	ADV
fbem-29750	54	5	established	establish	VERB
fbem-29750	54	6	digital	digital	ADJ
fbem-29750	54	7	technology	technology	NOUN
fbem-29750	54	8	departments	department	NOUN
fbem-29750	54	9	overlap	overlap	VERB
fbem-29750	54	10	with	with	ADP
fbem-29750	54	11	traditional	traditional	ADJ
fbem-29750	54	12	organizational	organizational	ADJ
fbem-29750	54	13	departments	department	NOUN
fbem-29750	54	14	,	,	PUNCT
fbem-29750	54	15	which	which	PRON
fbem-29750	54	16	improves	improve	VERB
fbem-29750	54	17	the	the	DET
fbem-29750	54	18	redundancy	redundancy	NOUN
fbem-29750	54	19	and	and	CCONJ
fbem-29750	54	20	complexity	complexity	NOUN
fbem-29750	54	21	of	of	ADP
fbem-29750	54	22	organizational	organizational	ADJ
fbem-29750	54	23	structure	structure	NOUN
fbem-29750	54	24	(	(	PUNCT
fbem-29750	54	25	li	li	PROPN
fbem-29750	54	26	rong	rong	PROPN
fbem-29750	54	27	et	et	PROPN
fbem-29750	54	28	al	al	PROPN
fbem-29750	54	29	.	.	PROPN
fbem-29750	54	30	,	,	PUNCT
fbem-29750	54	31	2020	2020	NUM
fbem-29750	54	32	)	)	PUNCT
fbem-29750	54	33	.	.	PUNCT
fbem-29750	55	1	such	such	ADJ
fbem-29750	55	2	complex	complex	ADJ
fbem-29750	55	3	organizational	organizational	ADJ
fbem-29750	55	4	structure	structure	NOUN
fbem-29750	55	5	is	be	AUX
fbem-29750	55	6	easy	easy	ADJ
fbem-29750	55	7	to	to	PART
fbem-29750	55	8	induce	induce	VERB
fbem-29750	55	9	opportunistic	opportunistic	ADJ
fbem-29750	55	10	behavior	behavior	NOUN
fbem-29750	55	11	of	of	ADP
fbem-29750	55	12	management	management	NOUN
fbem-29750	55	13	and	and	CCONJ
fbem-29750	55	14	employees	employee	NOUN
fbem-29750	55	15	,	,	PUNCT
fbem-29750	55	16	increase	increase	VERB
fbem-29750	55	17	the	the	DET
fbem-29750	55	18	risk	risk	NOUN
fbem-29750	55	19	of	of	ADP
fbem-29750	55	20	material	material	NOUN
fbem-29750	55	21	misstatement	misstatement	NOUN
fbem-29750	55	22	of	of	ADP
fbem-29750	55	23	financial	financial	ADJ
fbem-29750	55	24	statements	statement	NOUN
fbem-29750	55	25	,	,	PUNCT
fbem-29750	55	26	and	and	CCONJ
fbem-29750	55	27	make	make	VERB
fbem-29750	55	28	auditors	auditor	NOUN
fbem-29750	55	29	have	have	VERB
fbem-29750	55	30	to	to	PART
fbem-29750	55	31	make	make	VERB
fbem-29750	55	32	more	more	ADJ
fbem-29750	55	33	efforts	effort	NOUN
fbem-29750	55	34	to	to	PART
fbem-29750	55	35	reduce	reduce	VERB
fbem-29750	55	36	audit	audit	NOUN
fbem-29750	55	37	risk	risk	NOUN
fbem-29750	55	38	to	to	ADP
fbem-29750	55	39	an	an	DET
fbem-29750	55	40	acceptable	acceptable	ADJ
fbem-29750	55	41	level	level	NOUN
fbem-29750	55	42	.	.	PUNCT
fbem-29750	56	1	the	the	DET
fbem-29750	56	2	innovation	innovation	NOUN
fbem-29750	56	3	of	of	ADP
fbem-29750	56	4	the	the	DET
fbem-29750	56	5	business	business	NOUN
fbem-29750	56	6	model	model	NOUN
fbem-29750	56	7	makes	make	VERB
fbem-29750	56	8	it	it	PRON
fbem-29750	56	9	difficult	difficult	ADJ
fbem-29750	56	10	for	for	SCONJ
fbem-29750	56	11	auditors	auditor	NOUN
fbem-29750	56	12	to	to	PART
fbem-29750	56	13	apply	apply	VERB
fbem-29750	56	14	the	the	DET
fbem-29750	56	15	audit	audit	NOUN
fbem-29750	56	16	experience	experience	NOUN
fbem-29750	56	17	and	and	CCONJ
fbem-29750	56	18	knowledge	knowledge	NOUN
fbem-29750	56	19	accumulated	accumulate	VERB
fbem-29750	56	20	in	in	ADP
fbem-29750	56	21	the	the	DET
fbem-29750	56	22	past	past	NOUN
fbem-29750	56	23	.	.	PUNCT
fbem-29750	57	1	as	as	ADP
fbem-29750	57	2	a	a	DET
fbem-29750	57	3	result	result	NOUN
fbem-29750	57	4	,	,	PUNCT
fbem-29750	57	5	auditors	auditor	NOUN
fbem-29750	57	6	must	must	AUX
fbem-29750	57	7	adjust	adjust	VERB
fbem-29750	57	8	the	the	DET
fbem-29750	57	9	audit	audit	NOUN
fbem-29750	57	10	plan	plan	NOUN
fbem-29750	57	11	according	accord	VERB
fbem-29750	57	12	to	to	ADP
fbem-29750	57	13	the	the	DET
fbem-29750	57	14	process	process	NOUN
fbem-29750	57	15	of	of	ADP
fbem-29750	57	16	enterprise	enterprise	NOUN
fbem-29750	57	17	product	product	NOUN
fbem-29750	57	18	and	and	CCONJ
fbem-29750	57	19	service	service	NOUN
fbem-29750	57	20	integration	integration	NOUN
fbem-29750	57	21	.	.	PUNCT
fbem-29750	58	1	second	second	ADJ
fbem-29750	58	2	,	,	PUNCT
fbem-29750	58	3	enterprises	enterprise	NOUN
fbem-29750	58	4	may	may	AUX
fbem-29750	58	5	introduce	introduce	VERB
fbem-29750	58	6	a	a	DET
fbem-29750	58	7	variety	variety	NOUN
fbem-29750	58	8	of	of	ADP
fbem-29750	58	9	information	information	NOUN
fbem-29750	58	10	systems	system	NOUN
fbem-29750	58	11	in	in	ADP
fbem-29750	58	12	the	the	DET
fbem-29750	58	13	process	process	NOUN
fbem-29750	58	14	of	of	ADP
fbem-29750	58	15	digital	digital	ADJ
fbem-29750	58	16	transformation	transformation	NOUN
fbem-29750	58	17	,	,	PUNCT
fbem-29750	58	18	and	and	CCONJ
fbem-29750	58	19	auditors	auditor	NOUN
fbem-29750	58	20	are	be	AUX
fbem-29750	58	21	only	only	ADV
fbem-29750	58	22	familiar	familiar	ADJ
fbem-29750	58	23	with	with	ADP
fbem-29750	58	24	traditional	traditional	ADJ
fbem-29750	58	25	financial	financial	ADJ
fbem-29750	58	26	systems	system	NOUN
fbem-29750	58	27	and	and	CCONJ
fbem-29750	58	28	software	software	NOUN
fbem-29750	58	29	,	,	PUNCT
fbem-29750	58	30	which	which	PRON
fbem-29750	58	31	greatly	greatly	ADV
fbem-29750	58	32	increases	increase	VERB
fbem-29750	58	33	the	the	DET
fbem-29750	58	34	audit	audit	NOUN
fbem-29750	58	35	difficulty	difficulty	NOUN
fbem-29750	58	36	of	of	ADP
fbem-29750	58	37	auditors	auditor	NOUN
fbem-29750	58	38	.	.	PUNCT
fbem-29750	59	1	in	in	ADP
fbem-29750	59	2	order	order	NOUN
fbem-29750	59	3	to	to	PART
fbem-29750	59	4	avoid	avoid	VERB
fbem-29750	59	5	the	the	DET
fbem-29750	59	6	risk	risk	NOUN
fbem-29750	59	7	of	of	ADP
fbem-29750	59	8	litigation	litigation	NOUN
fbem-29750	59	9	in	in	ADP
fbem-29750	59	10	the	the	DET
fbem-29750	59	11	future	future	NOUN
fbem-29750	59	12	due	due	ADP
fbem-29750	59	13	to	to	ADP
fbem-29750	59	14	the	the	DET
fbem-29750	59	15	lack	lack	NOUN
fbem-29750	59	16	of	of	ADP
fbem-29750	59	17	effective	effective	ADJ
fbem-29750	59	18	identification	identification	NOUN
fbem-29750	59	19	of	of	ADP
fbem-29750	59	20	potential	potential	ADJ
fbem-29750	59	21	risks	risk	NOUN
fbem-29750	59	22	,	,	PUNCT
fbem-29750	59	23	it	it	PRON
fbem-29750	59	24	is	be	AUX
fbem-29750	59	25	the	the	DET
fbem-29750	59	26	best	good	ADJ
fbem-29750	59	27	choice	choice	NOUN
fbem-29750	59	28	for	for	SCONJ
fbem-29750	59	29	firms	firm	NOUN
fbem-29750	59	30	to	to	PART
fbem-29750	59	31	hire	hire	VERB
fbem-29750	59	32	information	information	NOUN
fbem-29750	59	33	technology	technology	NOUN
fbem-29750	59	34	experts	expert	NOUN
fbem-29750	59	35	with	with	ADP
fbem-29750	59	36	financial	financial	ADJ
fbem-29750	59	37	background	background	NOUN
fbem-29750	59	38	,	,	PUNCT
fbem-29750	59	39	but	but	CCONJ
fbem-29750	59	40	there	there	PRON
fbem-29750	59	41	are	be	VERB
fbem-29750	59	42	not	not	PART
fbem-29750	59	43	many	many	ADJ
fbem-29750	59	44	inter	inter	ADJ
fbem-29750	59	45	-	-	ADJ
fbem-29750	59	46	disciplinary	disciplinary	ADJ
fbem-29750	59	47	talents	talent	NOUN
fbem-29750	59	48	meeting	meet	VERB
fbem-29750	59	49	the	the	DET
fbem-29750	59	50	requirements	requirement	NOUN
fbem-29750	59	51	at	at	ADP
fbem-29750	59	52	this	this	DET
fbem-29750	59	53	stage	stage	NOUN
fbem-29750	59	54	.	.	PUNCT
fbem-29750	60	1	the	the	DET
fbem-29750	60	2	shortage	shortage	NOUN
fbem-29750	60	3	of	of	ADP
fbem-29750	60	4	human	human	ADJ
fbem-29750	60	5	resources	resource	NOUN
fbem-29750	60	6	increases	increase	VERB
fbem-29750	60	7	the	the	DET
fbem-29750	60	8	audit	audit	NOUN
fbem-29750	60	9	input	input	NOUN
fbem-29750	60	10	burden	burden	NOUN
fbem-29750	60	11	of	of	ADP
fbem-29750	60	12	auditors	auditor	NOUN
fbem-29750	60	13	to	to	ADP
fbem-29750	60	14	some	some	DET
fbem-29750	60	15	extent	extent	NOUN
fbem-29750	60	16	.	.	PUNCT
fbem-29750	61	1	at	at	ADP
fbem-29750	61	2	the	the	DET
fbem-29750	61	3	same	same	ADJ
fbem-29750	61	4	time	time	NOUN
fbem-29750	61	5	,	,	PUNCT
fbem-29750	61	6	the	the	DET
fbem-29750	61	7	"	"	PUNCT
fbem-29750	61	8	cover	cover	NOUN
fbem-29750	61	9	"	"	PUNCT
fbem-29750	61	10	of	of	ADP
fbem-29750	61	11	various	various	ADJ
fbem-29750	61	12	complicated	complicated	ADJ
fbem-29750	61	13	information	information	NOUN
fbem-29750	61	14	systems	system	NOUN
fbem-29750	61	15	makes	make	VERB
fbem-29750	61	16	the	the	DET
fbem-29750	61	17	violations	violation	NOUN
fbem-29750	61	18	of	of	ADP
fbem-29750	61	19	enterprises	enterprise	NOUN
fbem-29750	61	20	more	more	ADV
fbem-29750	61	21	hidden	hide	VERB
fbem-29750	61	22	,	,	PUNCT
fbem-29750	61	23	and	and	CCONJ
fbem-29750	61	24	the	the	DET
fbem-29750	61	25	auditors	auditor	NOUN
fbem-29750	61	26	can	can	AUX
fbem-29750	61	27	not	not	PART
fbem-29750	61	28	identify	identify	VERB
fbem-29750	61	29	the	the	DET
fbem-29750	61	30	real	real	ADJ
fbem-29750	61	31	earnings	earning	NOUN
fbem-29750	61	32	309	309	NUM
fbem-29750	61	33	management	management	NOUN
fbem-29750	61	34	behaviors	behavior	NOUN
fbem-29750	61	35	,	,	PUNCT
fbem-29750	61	36	thus	thus	ADV
fbem-29750	61	37	improving	improve	VERB
fbem-29750	61	38	the	the	DET
fbem-29750	61	39	assessment	assessment	NOUN
fbem-29750	61	40	of	of	ADP
fbem-29750	61	41	audit	audit	NOUN
fbem-29750	61	42	risks	risk	NOUN
fbem-29750	61	43	and	and	CCONJ
fbem-29750	61	44	increasing	increase	VERB
fbem-29750	61	45	the	the	DET
fbem-29750	61	46	inspection	inspection	NOUN
fbem-29750	61	47	risks	risk	NOUN
fbem-29750	61	48	(	(	PUNCT
fbem-29750	61	49	wu	wu	PROPN
fbem-29750	61	50	wuqing	wuqe	VERB
fbem-29750	61	51	et	et	PROPN
fbem-29750	61	52	al	al	PROPN
fbem-29750	61	53	.	.	PROPN
fbem-29750	61	54	,	,	PUNCT
fbem-29750	61	55	2022	2022	NUM
fbem-29750	61	56	)	)	PUNCT
fbem-29750	61	57	.	.	PUNCT
fbem-29750	62	1	based	base	VERB
fbem-29750	62	2	on	on	ADP
fbem-29750	62	3	this	this	PRON
fbem-29750	62	4	,	,	PUNCT
fbem-29750	62	5	this	this	DET
fbem-29750	62	6	paper	paper	NOUN
fbem-29750	62	7	proposes	propose	VERB
fbem-29750	62	8	the	the	DET
fbem-29750	62	9	following	follow	VERB
fbem-29750	62	10	hypothesis	hypothesis	NOUN
fbem-29750	62	11	:	:	PUNCT
fbem-29750	62	12	h1	h1	NOUN
fbem-29750	62	13	:	:	PUNCT
fbem-29750	62	14	digital	digital	ADJ
fbem-29750	62	15	transformation	transformation	NOUN
fbem-29750	62	16	has	have	AUX
fbem-29750	62	17	increased	increase	VERB
fbem-29750	62	18	audit	audit	NOUN
fbem-29750	62	19	risk	risk	NOUN
fbem-29750	62	20	,	,	PUNCT
fbem-29750	62	21	and	and	CCONJ
fbem-29750	62	22	auditors	auditor	NOUN
fbem-29750	62	23	are	be	AUX
fbem-29750	62	24	choosing	choose	VERB
fbem-29750	62	25	to	to	PART
fbem-29750	62	26	increase	increase	VERB
fbem-29750	62	27	the	the	DET
fbem-29750	62	28	number	number	NOUN
fbem-29750	62	29	and	and	CCONJ
fbem-29750	62	30	length	length	NOUN
fbem-29750	62	31	of	of	ADP
fbem-29750	62	32	disclosures	disclosure	NOUN
fbem-29750	62	33	of	of	ADP
fbem-29750	62	34	key	key	ADJ
fbem-29750	62	35	audit	audit	NOUN
fbem-29750	62	36	matters	matter	NOUN
fbem-29750	62	37	.	.	PUNCT
fbem-29750	63	1	3	3	X
fbem-29750	63	2	.	.	X
fbem-29750	63	3	research	research	NOUN
fbem-29750	63	4	design	design	PROPN
fbem-29750	63	5	3.1	3.1	NUM
fbem-29750	63	6	.	.	PUNCT
fbem-29750	63	7	sample	sample	NOUN
fbem-29750	63	8	selection	selection	NOUN
fbem-29750	63	9	and	and	CCONJ
fbem-29750	63	10	data	datum	NOUN
fbem-29750	63	11	source	source	NOUN
fbem-29750	63	12	in	in	ADP
fbem-29750	63	13	this	this	DET
fbem-29750	63	14	paper	paper	NOUN
fbem-29750	64	1	,	,	PUNCT
fbem-29750	64	2	china	china	PROPN
fbem-29750	64	3	's	's	PART
fbem-29750	64	4	a	a	DET
fbem-29750	64	5	-	-	PUNCT
fbem-29750	64	6	share	share	NOUN
fbem-29750	64	7	listed	list	VERB
fbem-29750	64	8	companies	company	NOUN
fbem-29750	64	9	from	from	ADP
fbem-29750	64	10	2017	2017	NUM
fbem-29750	64	11	to	to	ADP
fbem-29750	64	12	2023	2023	NUM
fbem-29750	64	13	are	be	AUX
fbem-29750	64	14	selected	select	VERB
fbem-29750	64	15	as	as	ADP
fbem-29750	64	16	research	research	NOUN
fbem-29750	64	17	samples	sample	NOUN
fbem-29750	64	18	,	,	PUNCT
fbem-29750	64	19	and	and	CCONJ
fbem-29750	64	20	the	the	DET
fbem-29750	64	21	data	datum	NOUN
fbem-29750	64	22	is	be	AUX
fbem-29750	64	23	downloaded	download	VERB
fbem-29750	64	24	from	from	ADP
fbem-29750	64	25	csmar	csmar	PROPN
fbem-29750	64	26	database	database	NOUN
fbem-29750	64	27	,	,	PUNCT
fbem-29750	64	28	and	and	CCONJ
fbem-29750	64	29	the	the	DET
fbem-29750	64	30	data	datum	NOUN
fbem-29750	64	31	of	of	ADP
fbem-29750	64	32	key	key	ADJ
fbem-29750	64	33	audit	audit	NOUN
fbem-29750	64	34	matters	matter	NOUN
fbem-29750	64	35	are	be	AUX
fbem-29750	64	36	manually	manually	ADV
fbem-29750	64	37	sorted	sort	VERB
fbem-29750	64	38	.	.	PUNCT
fbem-29750	65	1	the	the	DET
fbem-29750	65	2	original	original	ADJ
fbem-29750	65	3	samples	sample	NOUN
fbem-29750	65	4	were	be	AUX
fbem-29750	65	5	screened	screen	VERB
fbem-29750	65	6	as	as	SCONJ
fbem-29750	65	7	follows	follow	VERB
fbem-29750	65	8	:	:	PUNCT
fbem-29750	65	9	(	(	PUNCT
fbem-29750	65	10	1	1	X
fbem-29750	65	11	)	)	PUNCT
fbem-29750	65	12	st	st	PROPN
fbem-29750	65	13	,	,	PUNCT
fbem-29750	65	14	*	*	PROPN
fbem-29750	65	15	st	st	PROPN
fbem-29750	65	16	,	,	PUNCT
fbem-29750	65	17	pt	pt	X
fbem-29750	65	18	and	and	CCONJ
fbem-29750	65	19	delisted	delist	VERB
fbem-29750	65	20	listed	list	VERB
fbem-29750	65	21	companies	company	NOUN
fbem-29750	65	22	were	be	AUX
fbem-29750	65	23	excluded	exclude	VERB
fbem-29750	65	24	;	;	PUNCT
fbem-29750	65	25	(	(	PUNCT
fbem-29750	65	26	2	2	X
fbem-29750	65	27	)	)	PUNCT
fbem-29750	65	28	excluding	exclude	VERB
fbem-29750	65	29	companies	company	NOUN
fbem-29750	65	30	in	in	ADP
fbem-29750	65	31	the	the	DET
fbem-29750	65	32	financial	financial	ADJ
fbem-29750	65	33	sector	sector	NOUN
fbem-29750	65	34	;	;	PUNCT
fbem-29750	65	35	(	(	PUNCT
fbem-29750	65	36	3	3	X
fbem-29750	65	37	)	)	PUNCT
fbem-29750	65	38	eliminate	eliminate	VERB
fbem-29750	65	39	companies	company	NOUN
fbem-29750	65	40	with	with	ADP
fbem-29750	65	41	abnormal	abnormal	ADJ
fbem-29750	65	42	financial	financial	ADJ
fbem-29750	65	43	data	datum	NOUN
fbem-29750	65	44	and	and	CCONJ
fbem-29750	65	45	missing	miss	VERB
fbem-29750	65	46	variable	variable	ADJ
fbem-29750	65	47	data	datum	NOUN
fbem-29750	65	48	;	;	PUNCT
fbem-29750	65	49	(	(	PUNCT
fbem-29750	65	50	4	4	X
fbem-29750	65	51	)	)	PUNCT
fbem-29750	65	52	to	to	PART
fbem-29750	65	53	retain	retain	VERB
fbem-29750	65	54	research	research	NOUN
fbem-29750	65	55	samples	sample	NOUN
fbem-29750	65	56	with	with	ADP
fbem-29750	65	57	seven	seven	NUM
fbem-29750	65	58	consecutive	consecutive	ADJ
fbem-29750	65	59	years	year	NOUN
fbem-29750	65	60	or	or	CCONJ
fbem-29750	65	61	more	more	ADJ
fbem-29750	65	62	to	to	PART
fbem-29750	65	63	enhance	enhance	VERB
fbem-29750	65	64	the	the	DET
fbem-29750	65	65	efficiency	efficiency	NOUN
fbem-29750	65	66	of	of	ADP
fbem-29750	65	67	measurement	measurement	NOUN
fbem-29750	65	68	research	research	NOUN
fbem-29750	65	69	.	.	PUNCT
fbem-29750	66	1	after	after	ADP
fbem-29750	66	2	the	the	DET
fbem-29750	66	3	above	above	ADJ
fbem-29750	66	4	processing	processing	NOUN
fbem-29750	66	5	operations	operation	NOUN
fbem-29750	66	6	,	,	PUNCT
fbem-29750	66	7	15,330	15,330	NUM
fbem-29750	66	8	sample	sample	NOUN
fbem-29750	66	9	observations	observation	NOUN
fbem-29750	66	10	were	be	AUX
fbem-29750	66	11	finally	finally	ADV
fbem-29750	66	12	obtained	obtain	VERB
fbem-29750	66	13	.	.	PUNCT
fbem-29750	67	1	in	in	ADP
fbem-29750	67	2	order	order	NOUN
fbem-29750	67	3	to	to	PART
fbem-29750	67	4	mitigate	mitigate	VERB
fbem-29750	67	5	the	the	DET
fbem-29750	67	6	potential	potential	ADJ
fbem-29750	67	7	perturbation	perturbation	NOUN
fbem-29750	67	8	of	of	ADP
fbem-29750	67	9	sample	sample	NOUN
fbem-29750	67	10	extremes	extreme	NOUN
fbem-29750	67	11	,	,	PUNCT
fbem-29750	67	12	1	1	NUM
fbem-29750	67	13	%	%	NOUN
fbem-29750	67	14	winsorize	winsorize	VERB
fbem-29750	67	15	tail	tail	NOUN
fbem-29750	67	16	reduction	reduction	NOUN
fbem-29750	67	17	was	be	AUX
fbem-29750	67	18	performed	perform	VERB
fbem-29750	67	19	on	on	ADP
fbem-29750	67	20	all	all	DET
fbem-29750	67	21	continuous	continuous	ADJ
fbem-29750	67	22	variables	variable	NOUN
fbem-29750	67	23	before	before	ADP
fbem-29750	67	24	testing	test	VERB
fbem-29750	67	25	..	..	PUNCT
fbem-29750	68	1	3.2	3.2	NUM
fbem-29750	68	2	.	.	PUNCT
fbem-29750	68	3	variable	variable	ADJ
fbem-29750	68	4	selection	selection	NOUN
fbem-29750	68	5	and	and	CCONJ
fbem-29750	68	6	measurement	measurement	NOUN
fbem-29750	68	7	(	(	PUNCT
fbem-29750	68	8	1	1	X
fbem-29750	68	9	)	)	PUNCT
fbem-29750	68	10	explained	explain	VERB
fbem-29750	68	11	variable	variable	ADJ
fbem-29750	68	12	-auditor	-auditor	NOUN
fbem-29750	68	13	decision	decision	NOUN
fbem-29750	68	14	this	this	DET
fbem-29750	68	15	paper	paper	NOUN
fbem-29750	68	16	discusses	discuss	VERB
fbem-29750	68	17	the	the	DET
fbem-29750	68	18	auditor	auditor	NOUN
fbem-29750	68	19	's	's	PART
fbem-29750	68	20	decision	decision	NOUN
fbem-29750	68	21	-	-	PUNCT
fbem-29750	68	22	making	make	VERB
fbem-29750	68	23	behavior	behavior	NOUN
fbem-29750	68	24	from	from	ADP
fbem-29750	68	25	the	the	DET
fbem-29750	68	26	perspective	perspective	NOUN
fbem-29750	68	27	of	of	ADP
fbem-29750	68	28	key	key	ADJ
fbem-29750	68	29	audit	audit	NOUN
fbem-29750	68	30	matters	matter	NOUN
fbem-29750	68	31	.	.	PUNCT
fbem-29750	69	1	referring	refer	VERB
fbem-29750	69	2	to	to	ADP
fbem-29750	69	3	the	the	DET
fbem-29750	69	4	relevant	relevant	ADJ
fbem-29750	69	5	studies	study	NOUN
fbem-29750	69	6	of	of	ADP
fbem-29750	69	7	chu	chu	PROPN
fbem-29750	69	8	youwei	youwei	PROPN
fbem-29750	69	9	(	(	PUNCT
fbem-29750	69	10	2022	2022	NUM
fbem-29750	69	11	)	)	PUNCT
fbem-29750	69	12	and	and	CCONJ
fbem-29750	69	13	zhang	zhang	PROPN
fbem-29750	69	14	ting	ting	PROPN
fbem-29750	69	15	(	(	PUNCT
fbem-29750	69	16	2023	2023	NUM
fbem-29750	69	17	)	)	PUNCT
fbem-29750	69	18	,	,	PUNCT
fbem-29750	69	19	this	this	DET
fbem-29750	69	20	paper	paper	NOUN
fbem-29750	69	21	believes	believe	VERB
fbem-29750	69	22	that	that	SCONJ
fbem-29750	69	23	the	the	DET
fbem-29750	69	24	new	new	ADJ
fbem-29750	69	25	audit	audit	NOUN
fbem-29750	69	26	report	report	NOUN
fbem-29750	69	27	reveals	reveal	VERB
fbem-29750	69	28	the	the	DET
fbem-29750	69	29	core	core	NOUN
fbem-29750	69	30	content	content	NOUN
fbem-29750	69	31	of	of	ADP
fbem-29750	69	32	the	the	DET
fbem-29750	69	33	audit	audit	NOUN
fbem-29750	69	34	process	process	NOUN
fbem-29750	69	35	through	through	ADP
fbem-29750	69	36	the	the	DET
fbem-29750	69	37	description	description	NOUN
fbem-29750	69	38	and	and	CCONJ
fbem-29750	69	39	response	response	NOUN
fbem-29750	69	40	parts	part	NOUN
fbem-29750	69	41	of	of	ADP
fbem-29750	69	42	key	key	ADJ
fbem-29750	69	43	audit	audit	NOUN
fbem-29750	69	44	matters	matter	NOUN
fbem-29750	69	45	[	[	X
fbem-29750	69	46	87,175	87,175	NUM
fbem-29750	69	47	]	]	PUNCT
fbem-29750	69	48	.	.	PUNCT
fbem-29750	70	1	this	this	DET
fbem-29750	70	2	kind	kind	NOUN
fbem-29750	70	3	of	of	ADP
fbem-29750	70	4	disclosure	disclosure	NOUN
fbem-29750	70	5	not	not	PART
fbem-29750	70	6	only	only	ADV
fbem-29750	70	7	shows	show	VERB
fbem-29750	70	8	the	the	DET
fbem-29750	70	9	auditor	auditor	NOUN
fbem-29750	70	10	's	's	PART
fbem-29750	70	11	identification	identification	NOUN
fbem-29750	70	12	and	and	CCONJ
fbem-29750	70	13	response	response	NOUN
fbem-29750	70	14	to	to	ADP
fbem-29750	70	15	the	the	DET
fbem-29750	70	16	major	major	ADJ
fbem-29750	70	17	risks	risk	NOUN
fbem-29750	70	18	of	of	ADP
fbem-29750	70	19	the	the	DET
fbem-29750	70	20	enterprise	enterprise	NOUN
fbem-29750	70	21	,	,	PUNCT
fbem-29750	70	22	but	but	CCONJ
fbem-29750	70	23	also	also	ADV
fbem-29750	70	24	improves	improve	VERB
fbem-29750	70	25	the	the	DET
fbem-29750	70	26	audit	audit	NOUN
fbem-29750	70	27	transparency	transparency	NOUN
fbem-29750	70	28	to	to	ADP
fbem-29750	70	29	a	a	DET
fbem-29750	70	30	certain	certain	ADJ
fbem-29750	70	31	extent	extent	NOUN
fbem-29750	70	32	.	.	PUNCT
fbem-29750	71	1	in	in	ADP
fbem-29750	71	2	addition	addition	NOUN
fbem-29750	71	3	,	,	PUNCT
fbem-29750	71	4	compared	compare	VERB
fbem-29750	71	5	with	with	ADP
fbem-29750	71	6	other	other	ADJ
fbem-29750	71	7	contents	content	NOUN
fbem-29750	71	8	of	of	ADP
fbem-29750	71	9	the	the	DET
fbem-29750	71	10	audit	audit	NOUN
fbem-29750	71	11	report	report	NOUN
fbem-29750	71	12	,	,	PUNCT
fbem-29750	71	13	the	the	DET
fbem-29750	71	14	disclosure	disclosure	NOUN
fbem-29750	71	15	of	of	ADP
fbem-29750	71	16	key	key	ADJ
fbem-29750	71	17	audit	audit	NOUN
fbem-29750	71	18	matters	matter	NOUN
fbem-29750	71	19	can	can	AUX
fbem-29750	71	20	help	help	VERB
fbem-29750	71	21	auditors	auditor	NOUN
fbem-29750	71	22	reduce	reduce	VERB
fbem-29750	71	23	the	the	DET
fbem-29750	71	24	risk	risk	NOUN
fbem-29750	71	25	of	of	ADP
fbem-29750	71	26	liability	liability	NOUN
fbem-29750	71	27	and	and	CCONJ
fbem-29750	71	28	the	the	DET
fbem-29750	71	29	risk	risk	NOUN
fbem-29750	71	30	of	of	ADP
fbem-29750	71	31	litigation	litigation	NOUN
fbem-29750	71	32	and	and	CCONJ
fbem-29750	71	33	punishment	punishment	NOUN
fbem-29750	71	34	,	,	PUNCT
fbem-29750	71	35	which	which	PRON
fbem-29750	71	36	can	can	AUX
fbem-29750	71	37	be	be	AUX
fbem-29750	71	38	regarded	regard	VERB
fbem-29750	71	39	as	as	ADP
fbem-29750	71	40	a	a	DET
fbem-29750	71	41	strategy	strategy	NOUN
fbem-29750	71	42	for	for	SCONJ
fbem-29750	71	43	auditors	auditor	NOUN
fbem-29750	71	44	to	to	PART
fbem-29750	71	45	deal	deal	VERB
fbem-29750	71	46	with	with	ADP
fbem-29750	71	47	risks	risk	NOUN
fbem-29750	71	48	.	.	PUNCT
fbem-29750	72	1	therefore	therefore	ADV
fbem-29750	72	2	,	,	PUNCT
fbem-29750	72	3	this	this	DET
fbem-29750	72	4	paper	paper	NOUN
fbem-29750	72	5	takes	take	VERB
fbem-29750	72	6	the	the	DET
fbem-29750	72	7	disclosure	disclosure	NOUN
fbem-29750	72	8	of	of	ADP
fbem-29750	72	9	key	key	ADJ
fbem-29750	72	10	audit	audit	NOUN
fbem-29750	72	11	matters	matter	NOUN
fbem-29750	72	12	as	as	ADP
fbem-29750	72	13	a	a	DET
fbem-29750	72	14	measure	measure	NOUN
fbem-29750	72	15	of	of	ADP
fbem-29750	72	16	auditors	auditor	NOUN
fbem-29750	72	17	'	'	PART
fbem-29750	72	18	risk	risk	NOUN
fbem-29750	72	19	decision	decision	NOUN
fbem-29750	72	20	-	-	PUNCT
fbem-29750	72	21	making	make	VERB
fbem-29750	72	22	behavior	behavior	NOUN
fbem-29750	72	23	.	.	PUNCT
fbem-29750	73	1	specific	specific	ADJ
fbem-29750	73	2	measures	measure	NOUN
fbem-29750	73	3	include	include	VERB
fbem-29750	73	4	the	the	DET
fbem-29750	73	5	number	number	NOUN
fbem-29750	73	6	of	of	ADP
fbem-29750	73	7	key	key	ADJ
fbem-29750	73	8	audit	audit	NOUN
fbem-29750	73	9	matters	matter	NOUN
fbem-29750	73	10	disclosed	disclose	VERB
fbem-29750	73	11	in	in	ADP
fbem-29750	73	12	the	the	DET
fbem-29750	73	13	audit	audit	NOUN
fbem-29750	73	14	report	report	NOUN
fbem-29750	73	15	(	(	PUNCT
fbem-29750	73	16	kamnum	kamnum	PROPN
fbem-29750	73	17	)	)	PUNCT
fbem-29750	73	18	,	,	PUNCT
fbem-29750	73	19	the	the	DET
fbem-29750	73	20	text	text	NOUN
fbem-29750	73	21	length	length	NOUN
fbem-29750	73	22	of	of	ADP
fbem-29750	73	23	the	the	DET
fbem-29750	73	24	key	key	ADJ
fbem-29750	73	25	audit	audit	NOUN
fbem-29750	73	26	matters	matter	VERB
fbem-29750	73	27	description	description	NOUN
fbem-29750	73	28	section	section	NOUN
fbem-29750	73	29	(	(	PUNCT
fbem-29750	73	30	kaml	kaml	PROPN
fbem-29750	73	31	)	)	PUNCT
fbem-29750	73	32	,	,	PUNCT
fbem-29750	73	33	and	and	CCONJ
fbem-29750	73	34	the	the	DET
fbem-29750	73	35	text	text	NOUN
fbem-29750	73	36	length	length	NOUN
fbem-29750	73	37	of	of	ADP
fbem-29750	73	38	the	the	DET
fbem-29750	73	39	response	response	NOUN
fbem-29750	73	40	paragraph	paragraph	NOUN
fbem-29750	73	41	(	(	PUNCT
fbem-29750	73	42	sol	sol	NOUN
fbem-29750	73	43	)	)	PUNCT
fbem-29750	73	44	.	.	PUNCT
fbem-29750	74	1	(	(	PUNCT
fbem-29750	74	2	2	2	X
fbem-29750	74	3	)	)	PUNCT
fbem-29750	74	4	explanatory	explanatory	ADJ
fbem-29750	74	5	variable	variable	ADJ
fbem-29750	74	6	-digital	-digital	ADJ
fbem-29750	74	7	transformation	transformation	NOUN
fbem-29750	74	8	the	the	DET
fbem-29750	74	9	word	word	NOUN
fbem-29750	74	10	frequency	frequency	NOUN
fbem-29750	74	11	measurement	measurement	NOUN
fbem-29750	74	12	method	method	NOUN
fbem-29750	74	13	of	of	ADP
fbem-29750	74	14	digital	digital	ADJ
fbem-29750	74	15	transformation	transformation	NOUN
fbem-29750	74	16	can	can	AUX
fbem-29750	74	17	reflect	reflect	VERB
fbem-29750	74	18	the	the	DET
fbem-29750	74	19	latest	late	ADJ
fbem-29750	74	20	trend	trend	NOUN
fbem-29750	74	21	of	of	ADP
fbem-29750	74	22	enterprise	enterprise	NOUN
fbem-29750	74	23	digital	digital	ADJ
fbem-29750	74	24	transformation	transformation	NOUN
fbem-29750	74	25	.	.	PUNCT
fbem-29750	75	1	referring	refer	VERB
fbem-29750	75	2	to	to	ADP
fbem-29750	75	3	the	the	DET
fbem-29750	75	4	study	study	NOUN
fbem-29750	75	5	of	of	ADP
fbem-29750	75	6	wu	wu	PROPN
fbem-29750	75	7	fei	fei	PROPN
fbem-29750	75	8	(	(	PUNCT
fbem-29750	75	9	2021	2021	NUM
fbem-29750	75	10	)	)	PUNCT
fbem-29750	75	11	,	,	PUNCT
fbem-29750	75	12	this	this	DET
fbem-29750	75	13	paper	paper	NOUN
fbem-29750	75	14	adopts	adopt	VERB
fbem-29750	75	15	enterprise	enterprise	NOUN
fbem-29750	75	16	digital	digital	ADJ
fbem-29750	75	17	transformation	transformation	NOUN
fbem-29750	75	18	data	datum	NOUN
fbem-29750	75	19	provided	provide	VERB
fbem-29750	75	20	by	by	ADP
fbem-29750	75	21	csmar	csmar	PROPN
fbem-29750	75	22	database	database	NOUN
fbem-29750	75	23	in	in	ADP
fbem-29750	75	24	the	the	DET
fbem-29750	75	25	main	main	ADJ
fbem-29750	75	26	test	test	NOUN
fbem-29750	75	27	,	,	PUNCT
fbem-29750	75	28	and	and	CCONJ
fbem-29750	75	29	adds	add	VERB
fbem-29750	75	30	1	1	NUM
fbem-29750	75	31	to	to	ADP
fbem-29750	75	32	the	the	DET
fbem-29750	75	33	frequency	frequency	NOUN
fbem-29750	75	34	of	of	ADP
fbem-29750	75	35	digital	digital	ADJ
fbem-29750	75	36	transformation	transformation	NOUN
fbem-29750	75	37	keywords	keyword	NOUN
fbem-29750	75	38	appearing	appear	VERB
fbem-29750	75	39	in	in	ADP
fbem-29750	75	40	the	the	DET
fbem-29750	75	41	annual	annual	ADJ
fbem-29750	75	42	financial	financial	ADJ
fbem-29750	75	43	reports	report	NOUN
fbem-29750	75	44	of	of	ADP
fbem-29750	75	45	enterprises	enterprise	NOUN
fbem-29750	75	46	and	and	CCONJ
fbem-29750	75	47	takes	take	VERB
fbem-29750	75	48	the	the	DET
fbem-29750	75	49	natural	natural	ADJ
fbem-29750	75	50	logarithm	logarithm	NOUN
fbem-29750	75	51	as	as	ADP
fbem-29750	75	52	a	a	DET
fbem-29750	75	53	measure	measure	NOUN
fbem-29750	75	54	of	of	ADP
fbem-29750	75	55	the	the	DET
fbem-29750	75	56	degree	degree	NOUN
fbem-29750	75	57	of	of	ADP
fbem-29750	75	58	enterprise	enterprise	NOUN
fbem-29750	75	59	digital	digital	ADJ
fbem-29750	75	60	transformation	transformation	NOUN
fbem-29750	75	61	,	,	PUNCT
fbem-29750	75	62	which	which	PRON
fbem-29750	75	63	is	be	AUX
fbem-29750	75	64	recorded	record	VERB
fbem-29750	75	65	as	as	ADP
fbem-29750	75	66	dig[5	dig[5	NOUN
fbem-29750	75	67	]	]	PUNCT
fbem-29750	75	68	.	.	PUNCT
fbem-29750	76	1	(	(	PUNCT
fbem-29750	76	2	3	3	X
fbem-29750	76	3	)	)	PUNCT
fbem-29750	76	4	control	control	NOUN
fbem-29750	76	5	variables	variable	NOUN
fbem-29750	76	6	based	base	VERB
fbem-29750	76	7	on	on	ADP
fbem-29750	76	8	the	the	DET
fbem-29750	76	9	study	study	NOUN
fbem-29750	76	10	of	of	ADP
fbem-29750	76	11	yao	yao	PROPN
fbem-29750	76	12	youfu	youfu	PROPN
fbem-29750	76	13	and	and	CCONJ
fbem-29750	76	14	zhou	zhou	PROPN
fbem-29750	76	15	lan	lan	PROPN
fbem-29750	76	16	(	(	PUNCT
fbem-29750	76	17	2023	2023	NUM
fbem-29750	76	18	)	)	PUNCT
fbem-29750	76	19	,	,	PUNCT
fbem-29750	76	20	this	this	DET
fbem-29750	76	21	paper	paper	NOUN
fbem-29750	76	22	intends	intend	VERB
fbem-29750	76	23	to	to	PART
fbem-29750	76	24	add	add	VERB
fbem-29750	76	25	the	the	DET
fbem-29750	76	26	following	follow	VERB
fbem-29750	76	27	control	control	NOUN
fbem-29750	76	28	variables	variable	NOUN
fbem-29750	76	29	,	,	PUNCT
fbem-29750	76	30	and	and	CCONJ
fbem-29750	76	31	the	the	DET
fbem-29750	76	32	specific	specific	ADJ
fbem-29750	76	33	variables	variable	NOUN
fbem-29750	76	34	are	be	AUX
fbem-29750	76	35	selected	select	VERB
fbem-29750	76	36	in	in	ADP
fbem-29750	76	37	the	the	DET
fbem-29750	76	38	table	table	NOUN
fbem-29750	76	39	1	1	NUM
fbem-29750	76	40	.	.	SYM
fbem-29750	76	41	3.3	3.3	NUM
fbem-29750	76	42	.	.	PUNCT
fbem-29750	77	1	model	model	NOUN
fbem-29750	77	2	design	design	NOUN
fbem-29750	77	3	in	in	ADP
fbem-29750	77	4	order	order	NOUN
fbem-29750	77	5	to	to	PART
fbem-29750	77	6	test	test	VERB
fbem-29750	77	7	hypothesis	hypothesis	NOUN
fbem-29750	77	8	h1	h1	PROPN
fbem-29750	77	9	,	,	PUNCT
fbem-29750	77	10	that	that	ADV
fbem-29750	77	11	is	is	ADV
fbem-29750	77	12	,	,	PUNCT
fbem-29750	77	13	digital	digital	ADJ
fbem-29750	77	14	transformation	transformation	NOUN
fbem-29750	77	15	increases	increase	VERB
fbem-29750	77	16	audit	audit	NOUN
fbem-29750	77	17	risk	risk	NOUN
fbem-29750	77	18	,	,	PUNCT
fbem-29750	77	19	auditors	auditor	NOUN
fbem-29750	77	20	choose	choose	VERB
fbem-29750	77	21	to	to	PART
fbem-29750	77	22	increase	increase	VERB
fbem-29750	77	23	the	the	DET
fbem-29750	77	24	number	number	NOUN
fbem-29750	77	25	and	and	CCONJ
fbem-29750	77	26	length	length	NOUN
fbem-29750	77	27	of	of	ADP
fbem-29750	77	28	disclosure	disclosure	NOUN
fbem-29750	77	29	of	of	ADP
fbem-29750	77	30	key	key	ADJ
fbem-29750	77	31	audit	audit	NOUN
fbem-29750	77	32	matters	matter	NOUN
fbem-29750	77	33	,	,	PUNCT
fbem-29750	77	34	and	and	CCONJ
fbem-29750	77	35	construct	construct	VERB
fbem-29750	77	36	models	model	NOUN
fbem-29750	77	37	(	(	PUNCT
fbem-29750	77	38	3	3	NUM
fbem-29750	77	39	-	-	SYM
fbem-29750	77	40	1	1	NUM
fbem-29750	77	41	)	)	PUNCT
fbem-29750	77	42	,	,	PUNCT
fbem-29750	77	43	(	(	PUNCT
fbem-29750	77	44	3	3	NUM
fbem-29750	77	45	-	-	SYM
fbem-29750	77	46	2	2	NUM
fbem-29750	77	47	)	)	PUNCT
fbem-29750	77	48	and	and	CCONJ
fbem-29750	77	49	(	(	PUNCT
fbem-29750	77	50	3	3	NUM
fbem-29750	77	51	-	-	SYM
fbem-29750	77	52	3	3	NUM
fbem-29750	77	53	)	)	PUNCT
fbem-29750	77	54	.	.	PUNCT
fbem-29750	78	1	kamnum	kamnum	PROPN
fbem-29750	79	1	𝛼	𝛼	PRON
fbem-29750	79	2	𝛼	𝛼	PRON
fbem-29750	79	3	𝐷𝐼𝐺	𝐷𝐼𝐺	PROPN
fbem-29750	79	4	∑𝛼	∑𝛼	PROPN
fbem-29750	79	5	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	PROPN
fbem-29750	79	6	∑𝐼𝑛𝑑	∑𝐼𝑛𝑑	PUNCT
fbem-29750	79	7	∑𝑌𝑒𝑎𝑟	∑𝑌𝑒𝑎𝑟	PROPN
fbem-29750	79	8	𝜀	𝜀	X
fbem-29750	79	9	(	(	PUNCT
fbem-29750	79	10	3	3	NUM
fbem-29750	79	11	-	-	SYM
fbem-29750	79	12	1	1	NUM
fbem-29750	79	13	)	)	PUNCT
fbem-29750	79	14	kaml	kaml	PROPN
fbem-29750	79	15	𝛽	𝛽	PROPN
fbem-29750	79	16	𝛽	𝛽	PROPN
fbem-29750	79	17	𝐷𝐼𝐺	𝐷𝐼𝐺	PROPN
fbem-29750	79	18	∑𝛽	∑𝛽	VERB
fbem-29750	79	19	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	PROPN
fbem-29750	79	20	∑𝐼𝑛𝑑	∑𝐼𝑛𝑑	PUNCT
fbem-29750	79	21	∑𝑌𝑒𝑎𝑟	∑𝑌𝑒𝑎𝑟	PROPN
fbem-29750	79	22	𝜀	𝜀	X
fbem-29750	79	23	(	(	PUNCT
fbem-29750	79	24	3	3	NUM
fbem-29750	79	25	-	-	SYM
fbem-29750	79	26	2	2	NUM
fbem-29750	79	27	)	)	PUNCT
fbem-29750	79	28	sol	sol	NOUN
fbem-29750	79	29	𝛾	𝛾	NOUN
fbem-29750	79	30	𝛾	𝛾	ADP
fbem-29750	79	31	𝐷𝐼𝐺	𝐷𝐼𝐺	PRON
fbem-29750	79	32	∑𝛾	∑𝛾	ADJ
fbem-29750	79	33	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	PROPN
fbem-29750	79	34	∑𝐼𝑛𝑑	∑𝐼𝑛𝑑	PUNCT
fbem-29750	79	35	∑𝑌𝑒𝑎𝑟	∑𝑌𝑒𝑎𝑟	PROPN
fbem-29750	79	36	𝜀	𝜀	X
fbem-29750	79	37	(	(	PUNCT
fbem-29750	79	38	3	3	NUM
fbem-29750	79	39	-	-	SYM
fbem-29750	79	40	3	3	NUM
fbem-29750	79	41	)	)	PUNCT
fbem-29750	79	42	where	where	SCONJ
fbem-29750	79	43	kamnum	kamnum	PROPN
fbem-29750	79	44	represents	represent	VERB
fbem-29750	79	45	the	the	DET
fbem-29750	79	46	number	number	NOUN
fbem-29750	79	47	of	of	ADP
fbem-29750	79	48	key	key	ADJ
fbem-29750	79	49	audit	audit	NOUN
fbem-29750	79	50	matters	matter	NOUN
fbem-29750	79	51	,	,	PUNCT
fbem-29750	79	52	one	one	NUM
fbem-29750	79	53	of	of	ADP
fbem-29750	79	54	the	the	DET
fbem-29750	79	55	proxy	proxy	NOUN
fbem-29750	79	56	variables	variable	NOUN
fbem-29750	79	57	for	for	ADP
fbem-29750	79	58	auditor	auditor	NOUN
fbem-29750	79	59	decisions	decision	NOUN
fbem-29750	79	60	,	,	PUNCT
fbem-29750	79	61	as	as	SCONJ
fbem-29750	79	62	explained	explain	VERB
fbem-29750	79	63	by	by	ADP
fbem-29750	79	64	the	the	DET
fbem-29750	79	65	explained	explain	VERB
fbem-29750	79	66	variable	variable	NOUN
fbem-29750	79	67	(	(	PUNCT
fbem-29750	79	68	zhang	zhang	PROPN
fbem-29750	79	69	ting	ting	PROPN
fbem-29750	79	70	and	and	CCONJ
fbem-29750	79	71	zhang	zhang	PROPN
fbem-29750	79	72	dunli	dunli	PROPN
fbem-29750	79	73	,	,	PUNCT
fbem-29750	79	74	2023	2023	NUM
fbem-29750	79	75	;	;	PUNCT
fbem-29750	79	76	chen	chen	PROPN
fbem-29750	79	77	lihong	lihong	PROPN
fbem-29750	79	78	et	et	PROPN
fbem-29750	79	79	al	al	PROPN
fbem-29750	79	80	.	.	PROPN
fbem-29750	79	81	2021	2021	NUM
fbem-29750	79	82	)	)	PUNCT
fbem-29750	79	83	,	,	PUNCT
fbem-29750	79	84	kamnum	kamnum	PROPN
fbem-29750	79	85	is	be	AUX
fbem-29750	79	86	an	an	DET
fbem-29750	79	87	ordered	order	VERB
fbem-29750	79	88	discrete	discrete	ADJ
fbem-29750	79	89	variable	variable	NOUN
fbem-29750	79	90	with	with	ADP
fbem-29750	79	91	values	value	NOUN
fbem-29750	79	92	of	of	ADP
fbem-29750	79	93	1	1	NUM
fbem-29750	79	94	,	,	PUNCT
fbem-29750	79	95	2	2	NUM
fbem-29750	79	96	,	,	PUNCT
fbem-29750	79	97	3	3	NUM
fbem-29750	79	98	,	,	PUNCT
fbem-29750	79	99	and	and	CCONJ
fbem-29750	79	100	4	4	NUM
fbem-29750	79	101	,	,	PUNCT
fbem-29750	79	102	and	and	CCONJ
fbem-29750	79	103	the	the	DET
fbem-29750	79	104	preferentially	preferentially	ADV
fbem-29750	79	105	ordered	order	VERB
fbem-29750	79	106	logit	logit	NOUN
fbem-29750	79	107	model	model	NOUN
fbem-29750	79	108	is	be	AUX
fbem-29750	79	109	used	use	VERB
fbem-29750	79	110	in	in	ADP
fbem-29750	79	111	this	this	DET
fbem-29750	79	112	paper	paper	NOUN
fbem-29750	79	113	.	.	PUNCT
fbem-29750	80	1	where	where	SCONJ
fbem-29750	80	2	kaml	kaml	PROPN
fbem-29750	80	3	represents	represent	VERB
fbem-29750	80	4	the	the	DET
fbem-29750	80	5	text	text	NOUN
fbem-29750	80	6	length	length	NOUN
fbem-29750	80	7	of	of	ADP
fbem-29750	80	8	the	the	DET
fbem-29750	80	9	key	key	ADJ
fbem-29750	80	10	audit	audit	NOUN
fbem-29750	80	11	item	item	NOUN
fbem-29750	80	12	description	description	NOUN
fbem-29750	80	13	paragraph	paragraph	NOUN
fbem-29750	80	14	of	of	ADP
fbem-29750	80	15	the	the	DET
fbem-29750	80	16	explained	explain	VERB
fbem-29750	80	17	variable	variable	NOUN
fbem-29750	80	18	;	;	PUNCT
fbem-29750	80	19	sol	sol	NOUN
fbem-29750	80	20	indicates	indicate	VERB
fbem-29750	80	21	the	the	DET
fbem-29750	80	22	text	text	NOUN
fbem-29750	80	23	length	length	NOUN
fbem-29750	80	24	of	of	ADP
fbem-29750	80	25	the	the	DET
fbem-29750	80	26	critical	critical	ADJ
fbem-29750	80	27	audit	audit	NOUN
fbem-29750	80	28	event	event	NOUN
fbem-29750	80	29	response	response	NOUN
fbem-29750	80	30	paragraph	paragraph	NOUN
fbem-29750	80	31	.	.	PUNCT
fbem-29750	81	1	dig	dig	AUX
fbem-29750	81	2	represents	represent	VERB
fbem-29750	81	3	the	the	DET
fbem-29750	81	4	degree	degree	NOUN
fbem-29750	81	5	of	of	ADP
fbem-29750	81	6	digital	digital	ADJ
fbem-29750	81	7	transformation	transformation	NOUN
fbem-29750	81	8	of	of	ADP
fbem-29750	81	9	the	the	DET
fbem-29750	81	10	enterprise	enterprise	NOUN
fbem-29750	81	11	;	;	PUNCT
fbem-29750	81	12	controls	control	NOUN
fbem-29750	81	13	represents	represent	VERB
fbem-29750	81	14	the	the	DET
fbem-29750	81	15	control	control	NOUN
fbem-29750	81	16	variable	variable	NOUN
fbem-29750	81	17	,	,	PUNCT
fbem-29750	81	18	and	and	CCONJ
fbem-29750	81	19	this	this	DET
fbem-29750	81	20	paper	paper	NOUN
fbem-29750	81	21	controls	control	VERB
fbem-29750	81	22	both	both	CCONJ
fbem-29750	81	23	the	the	DET
fbem-29750	81	24	industry	industry	NOUN
fbem-29750	81	25	dummy	dummy	ADJ
fbem-29750	81	26	variable	variable	NOUN
fbem-29750	81	27	(	(	PUNCT
fbem-29750	81	28	ind	ind	NOUN
fbem-29750	81	29	)	)	PUNCT
fbem-29750	81	30	and	and	CCONJ
fbem-29750	81	31	the	the	DET
fbem-29750	81	32	time	time	NOUN
fbem-29750	81	33	dummy	dummy	ADJ
fbem-29750	81	34	variable	variable	NOUN
fbem-29750	81	35	(	(	PUNCT
fbem-29750	81	36	year	year	NOUN
fbem-29750	81	37	)	)	PUNCT
fbem-29750	81	38	to	to	PART
fbem-29750	81	39	absorb	absorb	VERB
fbem-29750	81	40	the	the	DET
fbem-29750	81	41	fixed	fixed	ADJ
fbem-29750	81	42	effect	effect	NOUN
fbem-29750	81	43	as	as	ADV
fbem-29750	81	44	much	much	ADV
fbem-29750	81	45	as	as	ADP
fbem-29750	81	46	possible	possible	ADJ
fbem-29750	81	47	.	.	PUNCT
fbem-29750	82	1	if	if	SCONJ
fbem-29750	82	2	the	the	DET
fbem-29750	82	3	model	model	NOUN
fbem-29750	82	4	coefficient	coefficient	NOUN
fbem-29750	82	5	a1\b1\g1	a1\b1\g1	PROPN
fbem-29750	82	6	is	be	AUX
fbem-29750	82	7	significantly	significantly	ADV
fbem-29750	82	8	positive	positive	ADJ
fbem-29750	82	9	,	,	PUNCT
fbem-29750	82	10	it	it	PRON
fbem-29750	82	11	indicates	indicate	VERB
fbem-29750	82	12	that	that	SCONJ
fbem-29750	82	13	the	the	DET
fbem-29750	82	14	relationship	relationship	NOUN
fbem-29750	82	15	between	between	ADP
fbem-29750	82	16	enterprise	enterprise	NOUN
fbem-29750	82	17	digital	digital	ADJ
fbem-29750	82	18	transformation	transformation	NOUN
fbem-29750	82	19	and	and	CCONJ
fbem-29750	82	20	auditor	auditor	NOUN
fbem-29750	82	21	decision	decision	NOUN
fbem-29750	82	22	making	make	VERB
fbem-29750	82	23	is	be	AUX
fbem-29750	82	24	positive	positive	ADJ
fbem-29750	82	25	,	,	PUNCT
fbem-29750	82	26	indicating	indicate	VERB
fbem-29750	82	27	that	that	SCONJ
fbem-29750	82	28	auditors	auditor	NOUN
fbem-29750	82	29	respond	respond	VERB
fbem-29750	82	30	to	to	PART
fbem-29750	82	31	audit	audit	NOUN
fbem-29750	82	32	risks	risk	NOUN
fbem-29750	82	33	that	that	PRON
fbem-29750	82	34	may	may	AUX
fbem-29750	82	35	exist	exist	VERB
fbem-29750	82	36	in	in	ADP
fbem-29750	82	37	the	the	DET
fbem-29750	82	38	process	process	NOUN
fbem-29750	82	39	of	of	ADP
fbem-29750	82	40	enterprise	enterprise	NOUN
fbem-29750	82	41	digital	digital	ADJ
fbem-29750	82	42	transformation	transformation	NOUN
fbem-29750	82	43	by	by	ADP
fbem-29750	82	44	disclosing	disclose	VERB
fbem-29750	82	45	more	more	ADJ
fbem-29750	82	46	key	key	ADJ
fbem-29750	82	47	audit	audit	NOUN
fbem-29750	82	48	matters	matter	VERB
fbem-29750	82	49	4	4	NUM
fbem-29750	82	50	.	.	PUNCT
fbem-29750	83	1	empirical	empirical	ADJ
fbem-29750	83	2	results	result	NOUN
fbem-29750	83	3	4.1	4.1	NUM
fbem-29750	83	4	.	.	PUNCT
fbem-29750	84	1	descriptive	descriptive	ADJ
fbem-29750	84	2	statistics	statistic	NOUN
fbem-29750	84	3	table	table	NOUN
fbem-29750	84	4	3	3	NUM
fbem-29750	84	5	shows	show	VERB
fbem-29750	84	6	the	the	DET
fbem-29750	84	7	results	result	NOUN
fbem-29750	84	8	of	of	ADP
fbem-29750	84	9	descriptive	descriptive	ADJ
fbem-29750	84	10	statistics	statistic	NOUN
fbem-29750	84	11	of	of	ADP
fbem-29750	84	12	major	major	ADJ
fbem-29750	84	13	variables	variable	NOUN
fbem-29750	84	14	in	in	ADP
fbem-29750	84	15	this	this	DET
fbem-29750	84	16	study	study	NOUN
fbem-29750	84	17	.	.	PUNCT
fbem-29750	85	1	according	accord	VERB
fbem-29750	85	2	to	to	ADP
fbem-29750	85	3	the	the	DET
fbem-29750	85	4	results	result	NOUN
fbem-29750	85	5	,	,	PUNCT
fbem-29750	85	6	15,533	15,533	NUM
fbem-29750	85	7	valid	valid	ADJ
fbem-29750	85	8	samples	sample	NOUN
fbem-29750	85	9	are	be	AUX
fbem-29750	85	10	included	include	VERB
fbem-29750	85	11	in	in	ADP
fbem-29750	85	12	all	all	DET
fbem-29750	85	13	sample	sample	NOUN
fbem-29750	85	14	observations	observation	NOUN
fbem-29750	85	15	from	from	ADP
fbem-29750	85	16	2017	2017	NUM
fbem-29750	85	17	to	to	ADP
fbem-29750	85	18	2023	2023	NUM
fbem-29750	85	19	.	.	PUNCT
fbem-29750	86	1	the	the	DET
fbem-29750	86	2	number	number	NOUN
fbem-29750	86	3	of	of	ADP
fbem-29750	86	4	key	key	ADJ
fbem-29750	86	5	audit	audit	NOUN
fbem-29750	86	6	matters	matter	NOUN
fbem-29750	86	7	(	(	PUNCT
fbem-29750	86	8	kamnum	kamnum	X
fbem-29750	86	9	)	)	PUNCT
fbem-29750	86	10	is	be	AUX
fbem-29750	86	11	an	an	DET
fbem-29750	86	12	orderly	orderly	ADJ
fbem-29750	86	13	discrete	discrete	ADJ
fbem-29750	86	14	variable	variable	NOUN
fbem-29750	86	15	with	with	ADP
fbem-29750	86	16	a	a	DET
fbem-29750	86	17	minimum	minimum	ADJ
fbem-29750	86	18	value	value	NOUN
fbem-29750	86	19	of	of	ADP
fbem-29750	86	20	1	1	NUM
fbem-29750	86	21	,	,	PUNCT
fbem-29750	86	22	a	a	DET
fbem-29750	86	23	maximum	maximum	ADJ
fbem-29750	86	24	value	value	NOUN
fbem-29750	86	25	of	of	ADP
fbem-29750	86	26	4	4	NUM
fbem-29750	86	27	and	and	CCONJ
fbem-29750	86	28	an	an	DET
fbem-29750	86	29	average	average	ADJ
fbem-29750	86	30	value	value	NOUN
fbem-29750	86	31	of	of	ADP
fbem-29750	86	32	2.03	2.03	NUM
fbem-29750	86	33	,	,	PUNCT
fbem-29750	86	34	indicating	indicate	VERB
fbem-29750	86	35	that	that	SCONJ
fbem-29750	86	36	there	there	PRON
fbem-29750	86	37	is	be	VERB
fbem-29750	86	38	little	little	ADJ
fbem-29750	86	39	difference	difference	NOUN
fbem-29750	86	40	in	in	ADP
fbem-29750	86	41	the	the	DET
fbem-29750	86	42	number	number	NOUN
fbem-29750	86	43	of	of	ADP
fbem-29750	86	44	key	key	ADJ
fbem-29750	86	45	audit	audit	NOUN
fbem-29750	86	46	matters	matter	NOUN
fbem-29750	86	47	disclosed	disclose	VERB
fbem-29750	86	48	by	by	ADP
fbem-29750	86	49	auditors	auditor	NOUN
fbem-29750	86	50	to	to	ADP
fbem-29750	86	51	listed	list	VERB
fbem-29750	86	52	companies	company	NOUN
fbem-29750	86	53	.	.	PUNCT
fbem-29750	87	1	the	the	DET
fbem-29750	87	2	minimum	minimum	ADJ
fbem-29750	87	3	,	,	PUNCT
fbem-29750	87	4	maximum	maximum	ADJ
fbem-29750	87	5	,	,	PUNCT
fbem-29750	87	6	and	and	CCONJ
fbem-29750	87	7	median	median	ADJ
fbem-29750	87	8	kaml	kaml	PROPN
fbem-29750	87	9	length	length	NOUN
fbem-29750	87	10	is	be	AUX
fbem-29750	87	11	4.533	4.533	NUM
fbem-29750	87	12	,	,	PUNCT
fbem-29750	87	13	7.375	7.375	NUM
fbem-29750	87	14	,	,	PUNCT
fbem-29750	87	15	and	and	CCONJ
fbem-29750	87	16	6.040	6.040	NUM
fbem-29750	87	17	,	,	PUNCT
fbem-29750	87	18	indicating	indicate	VERB
fbem-29750	87	19	that	that	SCONJ
fbem-29750	87	20	the	the	DET
fbem-29750	87	21	data	data	NOUN
fbem-29750	87	22	distribution	distribution	NOUN
fbem-29750	87	23	is	be	AUX
fbem-29750	87	24	skewed	skew	VERB
fbem-29750	87	25	.	.	PUNCT
fbem-29750	88	1	the	the	DET
fbem-29750	88	2	minimum	minimum	ADJ
fbem-29750	88	3	value	value	NOUN
fbem-29750	88	4	of	of	ADP
fbem-29750	88	5	sol	sol	NOUN
fbem-29750	88	6	is	be	AUX
fbem-29750	88	7	5.366	5.366	NUM
fbem-29750	88	8	,	,	PUNCT
fbem-29750	88	9	the	the	DET
fbem-29750	88	10	maximum	maximum	ADJ
fbem-29750	88	11	value	value	NOUN
fbem-29750	88	12	is	be	AUX
fbem-29750	88	13	7.027	7.027	NUM
fbem-29750	88	14	,	,	PUNCT
fbem-29750	88	15	the	the	DET
fbem-29750	88	16	median	median	ADJ
fbem-29750	88	17	value	value	NOUN
fbem-29750	88	18	is	be	AUX
fbem-29750	88	19	6.525	6.525	NUM
fbem-29750	88	20	,	,	PUNCT
fbem-29750	88	21	and	and	CCONJ
fbem-29750	88	22	the	the	DET
fbem-29750	88	23	average	average	ADJ
fbem-29750	88	24	value	value	NOUN
fbem-29750	88	25	is	be	AUX
fbem-29750	88	26	6.485	6.485	NUM
fbem-29750	88	27	.	.	PUNCT
fbem-29750	89	1	the	the	DET
fbem-29750	89	2	overall	overall	ADJ
fbem-29750	89	3	average	average	ADJ
fbem-29750	89	4	value	value	NOUN
fbem-29750	89	5	of	of	ADP
fbem-29750	89	6	digitization	digitization	NOUN
fbem-29750	89	7	transformation	transformation	NOUN
fbem-29750	89	8	degree	degree	NOUN
fbem-29750	89	9	(	(	PUNCT
fbem-29750	89	10	dig	dig	NOUN
fbem-29750	89	11	)	)	PUNCT
fbem-29750	89	12	is	be	AUX
fbem-29750	89	13	1.830	1.830	NUM
fbem-29750	89	14	,	,	PUNCT
fbem-29750	89	15	the	the	DET
fbem-29750	89	16	standard	standard	ADJ
fbem-29750	89	17	deviation	deviation	NOUN
fbem-29750	89	18	is	be	AUX
fbem-29750	89	19	1.428	1.428	NUM
fbem-29750	89	20	,	,	PUNCT
fbem-29750	89	21	the	the	DET
fbem-29750	89	22	minimum	minimum	ADJ
fbem-29750	89	23	value	value	NOUN
fbem-29750	89	24	is	be	AUX
fbem-29750	89	25	0	0	NUM
fbem-29750	89	26	,	,	PUNCT
fbem-29750	89	27	and	and	CCONJ
fbem-29750	89	28	the	the	DET
fbem-29750	89	29	maximum	maximum	ADJ
fbem-29750	89	30	value	value	NOUN
fbem-29750	89	31	is	be	AUX
fbem-29750	89	32	5.268	5.268	NUM
fbem-29750	89	33	.	.	PUNCT
fbem-29750	90	1	it	it	PRON
fbem-29750	90	2	can	can	AUX
fbem-29750	90	3	be	be	AUX
fbem-29750	90	4	seen	see	VERB
fbem-29750	90	5	that	that	SCONJ
fbem-29750	90	6	there	there	PRON
fbem-29750	90	7	are	be	VERB
fbem-29750	90	8	huge	huge	ADJ
fbem-29750	90	9	differences	difference	NOUN
fbem-29750	90	10	in	in	ADP
fbem-29750	90	11	this	this	DET
fbem-29750	90	12	index	index	NOUN
fbem-29750	90	13	among	among	ADP
fbem-29750	90	14	different	different	ADJ
fbem-29750	90	15	enterprises	enterprise	NOUN
fbem-29750	90	16	.	.	PUNCT
fbem-29750	91	1	the	the	DET
fbem-29750	91	2	digitization	digitization	NOUN
fbem-29750	91	3	level	level	NOUN
fbem-29750	91	4	of	of	ADP
fbem-29750	91	5	..	..	PUNCT
fbem-29750	91	6	china	china	PROPN
fbem-29750	91	7	's	's	PART
fbem-29750	91	8	non	non	ADJ
fbem-29750	91	9	-	-	ADJ
fbem-29750	91	10	financial	financial	ADJ
fbem-29750	91	11	a	a	DET
fbem-29750	91	12	-	-	PUNCT
fbem-29750	91	13	share	share	NOUN
fbem-29750	91	14	listed	list	VERB
fbem-29750	91	15	companies	company	NOUN
fbem-29750	91	16	is	be	AUX
fbem-29750	91	17	obviously	obviously	ADV
fbem-29750	91	18	different	different	ADJ
fbem-29750	91	19	,	,	PUNCT
fbem-29750	91	20	and	and	CCONJ
fbem-29750	91	21	the	the	DET
fbem-29750	91	22	digital	digital	ADJ
fbem-29750	91	23	transformation	transformation	NOUN
fbem-29750	91	24	degree	degree	NOUN
fbem-29750	91	25	of	of	ADP
fbem-29750	91	26	enterprises	enterprise	NOUN
fbem-29750	91	27	is	be	AUX
fbem-29750	91	28	not	not	PART
fbem-29750	91	29	high	high	ADJ
fbem-29750	91	30	on	on	ADP
fbem-29750	91	31	the	the	DET
fbem-29750	91	32	whole	whole	NOUN
fbem-29750	91	33	,	,	PUNCT
fbem-29750	91	34	which	which	PRON
fbem-29750	91	35	needs	need	VERB
fbem-29750	91	36	further	further	ADJ
fbem-29750	91	37	development	development	NOUN
fbem-29750	91	38	.	.	PUNCT
fbem-29750	92	1	the	the	DET
fbem-29750	92	2	reasonable	reasonable	ADJ
fbem-29750	92	3	distribution	distribution	NOUN
fbem-29750	92	4	of	of	ADP
fbem-29750	92	5	control	control	NOUN
fbem-29750	92	6	variables	variable	NOUN
fbem-29750	92	7	is	be	AUX
fbem-29750	92	8	basically	basically	ADV
fbem-29750	92	9	consistent	consistent	ADJ
fbem-29750	92	10	with	with	ADP
fbem-29750	92	11	the	the	DET
fbem-29750	92	12	existing	exist	VERB
fbem-29750	92	13	literature	literature	NOUN
fbem-29750	92	14	.	.	PUNCT
fbem-29750	93	1	4.2	4.2	NUM
fbem-29750	93	2	.	.	PUNCT
fbem-29750	94	1	correlation	correlation	NOUN
fbem-29750	94	2	analysis	analysis	NOUN
fbem-29750	94	3	and	and	CCONJ
fbem-29750	94	4	multicollinearity	multicollinearity	NOUN
fbem-29750	94	5	test	test	NOUN
fbem-29750	94	6	the	the	DET
fbem-29750	94	7	pearson	pearson	PROPN
fbem-29750	94	8	correlation	correlation	NOUN
fbem-29750	94	9	coefficient	coefficient	NOUN
fbem-29750	94	10	test	test	NOUN
fbem-29750	94	11	of	of	ADP
fbem-29750	94	12	each	each	DET
fbem-29750	94	13	major	major	ADJ
fbem-29750	94	14	variable	variable	NOUN
fbem-29750	94	15	can	can	AUX
fbem-29750	94	16	directly	directly	ADV
fbem-29750	94	17	show	show	VERB
fbem-29750	94	18	the	the	DET
fbem-29750	94	19	correlation	correlation	NOUN
fbem-29750	94	20	between	between	ADP
fbem-29750	94	21	variables	variable	NOUN
fbem-29750	94	22	.	.	PUNCT
fbem-29750	95	1	the	the	DET
fbem-29750	95	2	correlation	correlation	NOUN
fbem-29750	95	3	coefficient	coefficient	NOUN
fbem-29750	95	4	of	of	ADP
fbem-29750	95	5	most	most	ADJ
fbem-29750	95	6	variables	variable	NOUN
fbem-29750	95	7	is	be	AUX
fbem-29750	95	8	less	less	ADJ
fbem-29750	95	9	than	than	ADP
fbem-29750	95	10	0.5	0.5	NUM
fbem-29750	95	11	,	,	PUNCT
fbem-29750	95	12	and	and	CCONJ
fbem-29750	95	13	only	only	ADV
fbem-29750	95	14	a	a	DET
fbem-29750	95	15	few	few	ADJ
fbem-29750	95	16	are	be	AUX
fbem-29750	95	17	greater	great	ADJ
fbem-29750	95	18	than	than	ADP
fbem-29750	95	19	0.5	0.5	NUM
fbem-29750	95	20	,	,	PUNCT
fbem-29750	95	21	indicating	indicate	VERB
fbem-29750	95	22	that	that	SCONJ
fbem-29750	95	23	the	the	DET
fbem-29750	95	24	310	310	NUM
fbem-29750	95	25	correlation	correlation	NOUN
fbem-29750	95	26	between	between	ADP
fbem-29750	95	27	variables	variable	NOUN
fbem-29750	95	28	is	be	AUX
fbem-29750	95	29	relatively	relatively	ADV
fbem-29750	95	30	strong	strong	ADJ
fbem-29750	95	31	.	.	PUNCT
fbem-29750	96	1	at	at	ADP
fbem-29750	96	2	the	the	DET
fbem-29750	96	3	same	same	ADJ
fbem-29750	96	4	time	time	NOUN
fbem-29750	96	5	,	,	PUNCT
fbem-29750	96	6	the	the	DET
fbem-29750	96	7	variance	variance	NOUN
fbem-29750	96	8	inflation	inflation	NOUN
fbem-29750	96	9	factor	factor	NOUN
fbem-29750	96	10	test	test	NOUN
fbem-29750	96	11	was	be	AUX
fbem-29750	96	12	carried	carry	VERB
fbem-29750	96	13	out	out	ADP
fbem-29750	96	14	on	on	ADP
fbem-29750	96	15	all	all	DET
fbem-29750	96	16	variables	variable	NOUN
fbem-29750	96	17	,	,	PUNCT
fbem-29750	96	18	and	and	CCONJ
fbem-29750	96	19	the	the	DET
fbem-29750	96	20	vif	vif	NOUN
fbem-29750	96	21	value	value	NOUN
fbem-29750	96	22	of	of	ADP
fbem-29750	96	23	all	all	DET
fbem-29750	96	24	variables	variable	NOUN
fbem-29750	96	25	was	be	AUX
fbem-29750	96	26	far	far	ADV
fbem-29750	96	27	table	table	NOUN
fbem-29750	96	28	1	1	NUM
fbem-29750	96	29	.	.	PUNCT
fbem-29750	96	30	variable	variable	ADJ
fbem-29750	96	31	settings	setting	NOUN
fbem-29750	96	32	and	and	CCONJ
fbem-29750	96	33	description	description	NOUN
fbem-29750	96	34	variable	variable	ADJ
fbem-29750	96	35	type	type	NOUN
fbem-29750	96	36	variable	variable	ADJ
fbem-29750	96	37	name	name	NOUN
fbem-29750	96	38	variable	variable	ADJ
fbem-29750	96	39	symbol	symbol	NOUN
fbem-29750	96	40	variable	variable	PROPN
fbem-29750	96	41	declaration	declaration	NOUN
fbem-29750	96	42	be	be	AUX
fbem-29750	96	43	interprete	interprete	ADJ
fbem-29750	96	44	d	d	PRON
fbem-29750	96	45	variable	variable	ADJ
fbem-29750	96	46	number	number	NOUN
fbem-29750	96	47	of	of	ADP
fbem-29750	96	48	key	key	ADJ
fbem-29750	96	49	audit	audit	NOUN
fbem-29750	96	50	items	item	NOUN
fbem-29750	96	51	kamnum	kamnum	ADJ
fbem-29750	96	52	number	number	NOUN
fbem-29750	96	53	of	of	ADP
fbem-29750	96	54	key	key	ADJ
fbem-29750	96	55	audit	audit	NOUN
fbem-29750	96	56	items	item	NOUN
fbem-29750	96	57	disclosed	disclose	VERB
fbem-29750	96	58	in	in	ADP
fbem-29750	96	59	the	the	DET
fbem-29750	96	60	audit	audit	NOUN
fbem-29750	96	61	report	report	VERB
fbem-29750	96	62	the	the	DET
fbem-29750	96	63	text	text	NOUN
fbem-29750	96	64	length	length	NOUN
fbem-29750	96	65	of	of	ADP
fbem-29750	96	66	the	the	DET
fbem-29750	96	67	critical	critical	ADJ
fbem-29750	96	68	audit	audit	NOUN
fbem-29750	96	69	event	event	NOUN
fbem-29750	96	70	description	description	NOUN
fbem-29750	96	71	section	section	NOUN
fbem-29750	96	72	kaml	kaml	PROPN
fbem-29750	96	73	the	the	DET
fbem-29750	96	74	logarithm	logarithm	NOUN
fbem-29750	96	75	of	of	ADP
fbem-29750	96	76	all	all	DET
fbem-29750	96	77	text	text	NOUN
fbem-29750	96	78	characters	character	NOUN
fbem-29750	96	79	in	in	ADP
fbem-29750	96	80	the	the	DET
fbem-29750	96	81	audit	audit	NOUN
fbem-29750	96	82	report	report	NOUN
fbem-29750	96	83	that	that	PRON
fbem-29750	96	84	disclose	disclose	VERB
fbem-29750	96	85	key	key	ADJ
fbem-29750	96	86	audit	audit	NOUN
fbem-29750	96	87	matters	matter	VERB
fbem-29750	96	88	the	the	DET
fbem-29750	96	89	text	text	NOUN
fbem-29750	96	90	length	length	NOUN
fbem-29750	96	91	of	of	ADP
fbem-29750	96	92	the	the	DET
fbem-29750	96	93	critical	critical	ADJ
fbem-29750	96	94	audit	audit	NOUN
fbem-29750	96	95	event	event	NOUN
fbem-29750	96	96	should	should	AUX
fbem-29750	96	97	be	be	AUX
fbem-29750	96	98	the	the	DET
fbem-29750	96	99	paragraph	paragraph	NOUN
fbem-29750	96	100	sol	sol	NOUN
fbem-29750	96	101	the	the	DET
fbem-29750	96	102	logarithm	logarithm	NOUN
fbem-29750	96	103	of	of	ADP
fbem-29750	96	104	the	the	DET
fbem-29750	96	105	number	number	NOUN
fbem-29750	96	106	of	of	ADP
fbem-29750	96	107	all	all	DET
fbem-29750	96	108	text	text	NOUN
fbem-29750	96	109	characters	character	NOUN
fbem-29750	96	110	in	in	ADP
fbem-29750	96	111	the	the	DET
fbem-29750	96	112	response	response	NOUN
fbem-29750	96	113	to	to	ADP
fbem-29750	96	114	the	the	DET
fbem-29750	96	115	critical	critical	ADJ
fbem-29750	96	116	audit	audit	NOUN
fbem-29750	96	117	matter	matter	NOUN
fbem-29750	96	118	disclosed	disclose	VERB
fbem-29750	96	119	in	in	ADP
fbem-29750	96	120	the	the	DET
fbem-29750	96	121	audit	audit	NOUN
fbem-29750	96	122	report	report	NOUN
fbem-29750	96	123	explain	explain	VERB
fbem-29750	96	124	variable	variable	ADJ
fbem-29750	96	125	digital	digital	ADJ
fbem-29750	96	126	transformation	transformation	NOUN
fbem-29750	96	127	dig	dig	VERB
fbem-29750	96	128	digital	digital	ADJ
fbem-29750	96	129	transformation	transformation	NOUN
fbem-29750	96	130	keyword	keyword	NOUN
fbem-29750	96	131	frequency	frequency	NOUN
fbem-29750	96	132	plus	plus	CCONJ
fbem-29750	96	133	1	1	NUM
fbem-29750	96	134	to	to	PART
fbem-29750	96	135	take	take	VERB
fbem-29750	96	136	the	the	DET
fbem-29750	96	137	natural	natural	ADJ
fbem-29750	96	138	logarithm	logarithm	NOUN
fbem-29750	96	139	controls	control	VERB
fbem-29750	96	140	variable	variable	ADJ
fbem-29750	96	141	company	company	NOUN
fbem-29750	96	142	size	size	NOUN
fbem-29750	96	143	size	size	NOUN
fbem-29750	96	144	total	total	ADJ
fbem-29750	96	145	assets	asset	NOUN
fbem-29750	96	146	of	of	ADP
fbem-29750	96	147	company	company	NOUN
fbem-29750	96	148	return	return	VERB
fbem-29750	96	149	on	on	ADP
fbem-29750	96	150	total	total	ADJ
fbem-29750	96	151	assets	asset	NOUN
fbem-29750	96	152	roa	roa	PROPN
fbem-29750	96	153	net	net	ADJ
fbem-29750	96	154	profit	profit	NOUN
fbem-29750	96	155	/	/	SYM
fbem-29750	96	156	total	total	ADJ
fbem-29750	96	157	assets	asset	NOUN
fbem-29750	96	158	accounts	account	VERB
fbem-29750	96	159	receivable	receivable	ADJ
fbem-29750	96	160	ratio	ratio	NOUN
fbem-29750	96	161	rec	rec	X
fbem-29750	96	162	net	net	ADJ
fbem-29750	96	163	accounts	account	NOUN
fbem-29750	96	164	receivable	receivable	ADJ
fbem-29750	96	165	/	/	SYM
fbem-29750	96	166	total	total	ADJ
fbem-29750	96	167	assets	asset	NOUN
fbem-29750	96	168	debt	debt	NOUN
fbem-29750	96	169	level	level	NOUN
fbem-29750	96	170	debt	debt	NOUN
fbem-29750	96	171	total	total	NOUN
fbem-29750	96	172	liabilities	liability	NOUN
fbem-29750	96	173	/	/	SYM
fbem-29750	96	174	total	total	ADJ
fbem-29750	96	175	assets	asset	NOUN
fbem-29750	96	176	growth	growth	NOUN
fbem-29750	96	177	growth	growth	NOUN
fbem-29750	96	178	(	(	PUNCT
fbem-29750	96	179	current	current	ADJ
fbem-29750	96	180	period	period	NOUN
fbem-29750	96	181	operating	operate	VERB
fbem-29750	96	182	income	income	NOUN
fbem-29750	96	183	previous	previous	ADJ
fbem-29750	96	184	period	period	NOUN
fbem-29750	96	185	operating	operate	VERB
fbem-29750	96	186	income)/	income)/	ADV
fbem-29750	96	187	previous	previous	ADJ
fbem-29750	96	188	period	period	NOUN
fbem-29750	96	189	operating	operate	VERB
fbem-29750	96	190	income	income	NOUN
fbem-29750	96	191	management	management	NOUN
fbem-29750	96	192	shareholding	shareholding	NOUN
fbem-29750	96	193	mshare	mshare	ADJ
fbem-29750	96	194	number	number	NOUN
fbem-29750	96	195	of	of	ADP
fbem-29750	96	196	management	management	NOUN
fbem-29750	96	197	holdings	holding	NOUN
fbem-29750	96	198	/	/	SYM
fbem-29750	96	199	total	total	ADJ
fbem-29750	96	200	number	number	NOUN
fbem-29750	96	201	of	of	ADP
fbem-29750	96	202	shares	share	NOUN
fbem-29750	96	203	ownership	ownership	NOUN
fbem-29750	96	204	concentration	concentration	NOUN
fbem-29750	96	205	top1	top1	PROPN
fbem-29750	96	206	shareholding	shareholding	NOUN
fbem-29750	96	207	ratio	ratio	NOUN
fbem-29750	96	208	of	of	ADP
fbem-29750	96	209	the	the	DET
fbem-29750	96	210	largest	large	ADJ
fbem-29750	96	211	shareholder	shareholder	NOUN
fbem-29750	96	212	(	(	PUNCT
fbem-29750	96	213	%	%	INTJ
fbem-29750	96	214	)	)	PUNCT
fbem-29750	96	215	operating	operate	VERB
fbem-29750	96	216	cash	cash	NOUN
fbem-29750	96	217	flow	flow	NOUN
fbem-29750	96	218	cfo	cfo	NOUN
fbem-29750	96	219	net	net	ADJ
fbem-29750	96	220	operating	operate	VERB
fbem-29750	96	221	cash	cash	NOUN
fbem-29750	96	222	flow	flow	NOUN
fbem-29750	96	223	/	/	SYM
fbem-29750	96	224	total	total	ADJ
fbem-29750	96	225	assets	asset	NOUN
fbem-29750	96	226	property	property	NOUN
fbem-29750	96	227	right	right	NOUN
fbem-29750	96	228	nature	nature	NOUN
fbem-29750	96	229	soe	soe	PROPN
fbem-29750	96	230	the	the	DET
fbem-29750	96	231	value	value	NOUN
fbem-29750	96	232	is	be	AUX
fbem-29750	96	233	1	1	NUM
fbem-29750	96	234	for	for	ADP
fbem-29750	96	235	state	state	NOUN
fbem-29750	96	236	-	-	PUNCT
fbem-29750	96	237	owned	own	VERB
fbem-29750	96	238	enterprises	enterprise	NOUN
fbem-29750	96	239	and	and	CCONJ
fbem-29750	96	240	0	0	NUM
fbem-29750	96	241	for	for	SCONJ
fbem-29750	96	242	non	non	ADJ
fbem-29750	96	243	-	-	ADJ
fbem-29750	96	244	state	state	NOUN
fbem-29750	96	245	-	-	PUNCT
fbem-29750	96	246	owned	own	VERB
fbem-29750	96	247	enterprises	enterprise	NOUN
fbem-29750	96	248	market	market	NOUN
fbem-29750	96	249	age	age	NOUN
fbem-29750	96	250	listage	listage	VERB
fbem-29750	96	251	the	the	DET
fbem-29750	96	252	number	number	NOUN
fbem-29750	96	253	of	of	ADP
fbem-29750	96	254	years	year	NOUN
fbem-29750	96	255	a	a	DET
fbem-29750	96	256	company	company	NOUN
fbem-29750	96	257	has	have	AUX
fbem-29750	96	258	been	be	AUX
fbem-29750	96	259	listed	list	VERB
fbem-29750	96	260	is	be	AUX
fbem-29750	96	261	the	the	DET
fbem-29750	96	262	natural	natural	ADJ
fbem-29750	96	263	logarithm	logarithm	NOUN
fbem-29750	96	264	transaction	transaction	NOUN
fbem-29750	96	265	type	type	NOUN
fbem-29750	96	266	big4	big4	NOUN
fbem-29750	96	267	whether	whether	SCONJ
fbem-29750	96	268	it	it	PRON
fbem-29750	96	269	is	be	AUX
fbem-29750	96	270	audited	audit	VERB
fbem-29750	96	271	by	by	ADP
fbem-29750	96	272	the	the	DET
fbem-29750	96	273	big	big	ADJ
fbem-29750	96	274	four	four	NUM
fbem-29750	96	275	accounting	accounting	NOUN
fbem-29750	96	276	firms	firm	NOUN
fbem-29750	96	277	,	,	PUNCT
fbem-29750	96	278	the	the	DET
fbem-29750	96	279	big	big	ADJ
fbem-29750	96	280	four	four	NUM
fbem-29750	96	281	audit	audit	NOUN
fbem-29750	96	282	takes	take	VERB
fbem-29750	96	283	1	1	NUM
fbem-29750	96	284	,	,	PUNCT
fbem-29750	96	285	otherwise	otherwise	ADV
fbem-29750	96	286	it	it	PRON
fbem-29750	96	287	is	be	AUX
fbem-29750	96	288	0	0	NUM
fbem-29750	96	289	deficit	deficit	NOUN
fbem-29750	96	290	position	position	NOUN
fbem-29750	96	291	loss	loss	NOUN
fbem-29750	96	292	if	if	SCONJ
fbem-29750	96	293	the	the	DET
fbem-29750	96	294	net	net	ADJ
fbem-29750	96	295	profit	profit	NOUN
fbem-29750	96	296	is	be	AUX
fbem-29750	96	297	negative	negative	ADJ
fbem-29750	96	298	,	,	PUNCT
fbem-29750	96	299	the	the	DET
fbem-29750	96	300	value	value	NOUN
fbem-29750	96	301	is	be	AUX
fbem-29750	96	302	1	1	NUM
fbem-29750	96	303	,	,	PUNCT
fbem-29750	96	304	otherwise	otherwise	ADV
fbem-29750	96	305	it	it	PRON
fbem-29750	96	306	is	be	AUX
fbem-29750	96	307	0	0	NUM
fbem-29750	96	308	year	year	NOUN
fbem-29750	96	309	year	year	NOUN
fbem-29750	96	310	annual	annual	ADJ
fbem-29750	96	311	dummy	dummy	ADJ
fbem-29750	96	312	variable	variable	ADJ
fbem-29750	96	313	industry	industry	NOUN
fbem-29750	96	314	ind	ind	NOUN
fbem-29750	96	315	industry	industry	NOUN
fbem-29750	96	316	dummy	dummy	ADJ
fbem-29750	96	317	variable	variable	ADJ
fbem-29750	96	318	table	table	NOUN
fbem-29750	96	319	2	2	NUM
fbem-29750	96	320	.	.	PUNCT
fbem-29750	96	321	descriptive	descriptive	ADJ
fbem-29750	96	322	statistics	statistic	NOUN
fbem-29750	96	323	varname	varname	PROPN
fbem-29750	96	324	obs	obs	PROPN
fbem-29750	96	325	mean	mean	VERB
fbem-29750	96	326	sd	sd	ADP
fbem-29750	96	327	min	min	PROPN
fbem-29750	96	328	median	median	PROPN
fbem-29750	96	329	max	max	PROPN
fbem-29750	96	330	kamnum	kamnum	PROPN
fbem-29750	96	331	15533	15533	NUM
fbem-29750	96	332	2.034	2.034	NUM
fbem-29750	96	333	0.637	0.637	NUM
fbem-29750	96	334	1.000	1.000	NUM
fbem-29750	96	335	2.000	2.000	NUM
fbem-29750	96	336	4.000	4.000	NUM
fbem-29750	96	337	kaml	kaml	NOUN
fbem-29750	96	338	15533	15533	NUM
fbem-29750	96	339	5.993	5.993	NUM
fbem-29750	96	340	0.527	0.527	NUM
fbem-29750	96	341	4.533	4.533	NUM
fbem-29750	96	342	6.040	6.040	NUM
fbem-29750	96	343	7.072	7.072	NUM
fbem-29750	96	344	sol	sol	NOUN
fbem-29750	96	345	15533	15533	NUM
fbem-29750	97	1	6.485	6.485	NUM
fbem-29750	97	2	0.418	0.418	NUM
fbem-29750	97	3	5.366	5.366	NUM
fbem-29750	97	4	6.525	6.525	NUM
fbem-29750	97	5	7.375	7.375	NUM
fbem-29750	97	6	dig	dig	NOUN
fbem-29750	97	7	15533	15533	NUM
fbem-29750	97	8	1.830	1.830	NUM
fbem-29750	97	9	1.428	1.428	NUM
fbem-29750	97	10	0.000	0.000	NUM
fbem-29750	97	11	1.609	1.609	NUM
fbem-29750	97	12	5.268	5.268	NUM
fbem-29750	97	13	size	size	NOUN
fbem-29750	97	14	15533	15533	NUM
fbem-29750	97	15	22.543	22.543	NUM
fbem-29750	97	16	1.290	1.290	NUM
fbem-29750	97	17	20.104	20.104	NUM
fbem-29750	97	18	22.380	22.380	NUM
fbem-29750	97	19	26.511	26.511	NUM
fbem-29750	97	20	roa	roa	NOUN
fbem-29750	97	21	15533	15533	NUM
fbem-29750	97	22	0.033	0.033	NUM
fbem-29750	97	23	0.066	0.066	NUM
fbem-29750	97	24	-0.251	-0.251	NUM
fbem-29750	97	25	0.034	0.034	NUM
fbem-29750	97	26	0.204	0.204	NUM
fbem-29750	97	27	rec	rec	X
fbem-29750	97	28	15533	15533	NUM
fbem-29750	97	29	0.127	0.127	NUM
fbem-29750	97	30	0.101	0.101	NUM
fbem-29750	97	31	0.001	0.001	NUM
fbem-29750	97	32	0.108	0.108	NUM
fbem-29750	97	33	0.465	0.465	NUM
fbem-29750	97	34	debt	debt	NOUN
fbem-29750	97	35	15533	15533	NUM
fbem-29750	97	36	0.428	0.428	NUM
fbem-29750	97	37	0.191	0.191	NUM
fbem-29750	97	38	0.070	0.070	NUM
fbem-29750	97	39	0.422	0.422	NUM
fbem-29750	97	40	0.868	0.868	NUM
fbem-29750	97	41	growth	growth	NOUN
fbem-29750	97	42	15533	15533	NUM
fbem-29750	97	43	0.133	0.133	NUM
fbem-29750	97	44	0.324	0.324	NUM
fbem-29750	97	45	-0.528	-0.528	NOUN
fbem-29750	97	46	0.092	0.092	NUM
fbem-29750	97	47	1.818	1.818	NUM
fbem-29750	97	48	mshare	mshare	NOUN
fbem-29750	97	49	15533	15533	NUM
fbem-29750	97	50	0.064	0.064	NUM
fbem-29750	97	51	0.123	0.123	NUM
fbem-29750	97	52	0.000	0.000	NUM
fbem-29750	97	53	0.002	0.002	NUM
fbem-29750	97	54	0.581	0.581	NUM
fbem-29750	97	55	top1	top1	PROPN
fbem-29750	97	56	15533	15533	NUM
fbem-29750	97	57	31.815	31.815	NUM
fbem-29750	97	58	14.306	14.306	NUM
fbem-29750	97	59	7.950	7.950	NUM
fbem-29750	97	60	29.810	29.810	NUM
fbem-29750	97	61	72.020	72.020	NUM
fbem-29750	97	62	cfo	cfo	NOUN
fbem-29750	97	63	15533	15533	NUM
fbem-29750	97	64	0.052	0.052	NUM
fbem-29750	97	65	0.064	0.064	NUM
fbem-29750	97	66	-0.125	-0.125	NUM
fbem-29750	97	67	0.049	0.049	NUM
fbem-29750	97	68	0.240	0.240	NUM
fbem-29750	97	69	soe	soe	PROPN
fbem-29750	97	70	15533	15533	NUM
fbem-29750	97	71	0.360	0.360	NUM
fbem-29750	97	72	0.480	0.480	NUM
fbem-29750	97	73	0.000	0.000	NUM
fbem-29750	97	74	0.000	0.000	NUM
fbem-29750	97	75	1.000	1.000	NUM
fbem-29750	97	76	listage	listage	NOUN
fbem-29750	97	77	15533	15533	NUM
fbem-29750	97	78	2.457	2.457	NUM
fbem-29750	97	79	0.654	0.654	NUM
fbem-29750	97	80	0.000	0.000	NUM
fbem-29750	97	81	2.485	2.485	NUM
fbem-29750	97	82	3.526	3.526	NUM
fbem-29750	97	83	big4	big4	NOUN
fbem-29750	97	84	15533	15533	NUM
fbem-29750	97	85	0.061	0.061	NUM
fbem-29750	97	86	0.239	0.239	NUM
fbem-29750	97	87	0.000	0.000	NUM
fbem-29750	97	88	0.000	0.000	NUM
fbem-29750	97	89	1.000	1.000	NUM
fbem-29750	97	90	loss	loss	NOUN
fbem-29750	97	91	15533	15533	NUM
fbem-29750	97	92	0.860	0.860	NUM
fbem-29750	97	93	0.347	0.347	NUM
fbem-29750	97	94	0.000	0.000	NUM
fbem-29750	97	95	1.000	1.000	NUM
fbem-29750	97	96	1.000	1.000	NUM
fbem-29750	97	97	less	less	ADJ
fbem-29750	97	98	than	than	ADP
fbem-29750	97	99	10	10	NUM
fbem-29750	97	100	,	,	PUNCT
fbem-29750	97	101	indicating	indicate	VERB
fbem-29750	97	102	that	that	SCONJ
fbem-29750	97	103	there	there	PRON
fbem-29750	97	104	was	be	VERB
fbem-29750	97	105	no	no	DET
fbem-29750	97	106	serious	serious	ADJ
fbem-29750	97	107	collinearity	collinearity	NOUN
fbem-29750	97	108	problem	problem	NOUN
fbem-29750	97	109	between	between	ADP
fbem-29750	97	110	variables	variable	NOUN
fbem-29750	97	111	.	.	PUNCT
fbem-29750	98	1	4.3	4.3	NUM
fbem-29750	98	2	.	.	PUNCT
fbem-29750	99	1	regression	regression	VERB
fbem-29750	99	2	analysis	analysis	NOUN
fbem-29750	99	3	(	(	PUNCT
fbem-29750	99	4	1	1	X
fbem-29750	99	5	)	)	PUNCT
fbem-29750	99	6	regression	regression	NOUN
fbem-29750	99	7	analysis	analysis	NOUN
fbem-29750	99	8	of	of	ADP
fbem-29750	99	9	digital	digital	ADJ
fbem-29750	99	10	transformation	transformation	NOUN
fbem-29750	99	11	and	and	CCONJ
fbem-29750	99	12	number	number	NOUN
fbem-29750	99	13	of	of	ADP
fbem-29750	99	14	key	key	ADJ
fbem-29750	99	15	audit	audit	NOUN
fbem-29750	99	16	matters	matter	VERB
fbem-29750	99	17	in	in	ADP
fbem-29750	99	18	order	order	NOUN
fbem-29750	99	19	to	to	PART
fbem-29750	99	20	test	test	VERB
fbem-29750	99	21	the	the	DET
fbem-29750	99	22	relationship	relationship	NOUN
fbem-29750	99	23	between	between	ADP
fbem-29750	99	24	digital	digital	ADJ
fbem-29750	99	25	transformation	transformation	NOUN
fbem-29750	99	26	and	and	CCONJ
fbem-29750	99	27	the	the	DET
fbem-29750	99	28	number	number	NOUN
fbem-29750	99	29	of	of	ADP
fbem-29750	99	30	key	key	ADJ
fbem-29750	99	31	audit	audit	NOUN
fbem-29750	99	32	items	item	NOUN
fbem-29750	99	33	,	,	PUNCT
fbem-29750	99	34	this	this	DET
fbem-29750	99	35	paper	paper	NOUN
fbem-29750	99	36	conducted	conduct	VERB
fbem-29750	99	37	orderly	orderly	ADJ
fbem-29750	99	38	logit	logit	PROPN
fbem-29750	99	39	regression	regression	NOUN
fbem-29750	99	40	according	accord	VERB
fbem-29750	99	41	to	to	ADP
fbem-29750	99	42	the	the	DET
fbem-29750	99	43	model	model	NOUN
fbem-29750	99	44	established	establish	VERB
fbem-29750	99	45	by	by	ADP
fbem-29750	99	46	formula	formula	NOUN
fbem-29750	99	47	(	(	PUNCT
fbem-29750	99	48	4	4	NUM
fbem-29750	99	49	-	-	SYM
fbem-29750	99	50	1	1	NUM
fbem-29750	99	51	)	)	PUNCT
fbem-29750	99	52	.	.	PUNCT
fbem-29750	100	1	the	the	DET
fbem-29750	100	2	model	model	NOUN
fbem-29750	100	3	took	take	VERB
fbem-29750	100	4	the	the	DET
fbem-29750	100	5	number	number	NOUN
fbem-29750	100	6	of	of	ADP
fbem-29750	100	7	key	key	ADJ
fbem-29750	100	8	audit	audit	NOUN
fbem-29750	100	9	items	item	NOUN
fbem-29750	100	10	(	(	PUNCT
fbem-29750	100	11	kamnum	kamnum	NOUN
fbem-29750	100	12	)	)	PUNCT
fbem-29750	100	13	as	as	ADP
fbem-29750	100	14	the	the	DET
fbem-29750	100	15	explained	explain	VERB
fbem-29750	100	16	variable	variable	NOUN
fbem-29750	100	17	,	,	PUNCT
fbem-29750	100	18	and	and	CCONJ
fbem-29750	100	19	the	the	DET
fbem-29750	100	20	regression	regression	NOUN
fbem-29750	100	21	results	result	NOUN
fbem-29750	100	22	were	be	AUX
fbem-29750	100	23	shown	show	VERB
fbem-29750	100	24	in	in	ADP
fbem-29750	100	25	table	table	NOUN
fbem-29750	100	26	3	3	NUM
fbem-29750	100	27	:	:	PUNCT
fbem-29750	100	28	specifically	specifically	ADV
fbem-29750	100	29	,	,	PUNCT
fbem-29750	100	30	(	(	PUNCT
fbem-29750	100	31	1	1	X
fbem-29750	100	32	)	)	PUNCT
fbem-29750	100	33	is	be	AUX
fbem-29750	100	34	listed	list	VERB
fbem-29750	100	35	as	as	ADP
fbem-29750	100	36	not	not	PART
fbem-29750	100	37	adding	add	VERB
fbem-29750	100	38	other	other	ADJ
fbem-29750	100	39	control	control	NOUN
fbem-29750	100	40	variables	variable	NOUN
fbem-29750	100	41	,	,	PUNCT
fbem-29750	100	42	but	but	CCONJ
fbem-29750	100	43	controlling	control	VERB
fbem-29750	100	44	for	for	ADP
fbem-29750	100	45	industry	industry	NOUN
fbem-29750	100	46	and	and	CCONJ
fbem-29750	100	47	annual	annual	ADJ
fbem-29750	100	48	fixed	fix	VERB
fbem-29750	100	49	effects	effect	NOUN
fbem-29750	100	50	.	.	PUNCT
fbem-29750	101	1	the	the	DET
fbem-29750	101	2	regression	regression	NOUN
fbem-29750	101	3	results	result	NOUN
fbem-29750	101	4	show	show	VERB
fbem-29750	101	5	that	that	SCONJ
fbem-29750	101	6	the	the	DET
fbem-29750	101	7	coefficient	coefficient	NOUN
fbem-29750	101	8	of	of	ADP
fbem-29750	101	9	enterprise	enterprise	NOUN
fbem-29750	101	10	digitization	digitization	NOUN
fbem-29750	101	11	degree	degree	NOUN
fbem-29750	101	12	(	(	PUNCT
fbem-29750	101	13	dig	dig	NOUN
fbem-29750	101	14	)	)	PUNCT
fbem-29750	101	15	is	be	AUX
fbem-29750	101	16	0.151	0.151	NUM
fbem-29750	101	17	and	and	CCONJ
fbem-29750	101	18	significant	significant	ADJ
fbem-29750	101	19	at	at	ADP
fbem-29750	101	20	1	1	NUM
fbem-29750	101	21	%	%	NOUN
fbem-29750	101	22	level	level	NOUN
fbem-29750	101	23	,	,	PUNCT
fbem-29750	101	24	preliminarily	preliminarily	ADV
fbem-29750	101	25	indicating	indicate	VERB
fbem-29750	101	26	that	that	SCONJ
fbem-29750	101	27	auditors	auditor	NOUN
fbem-29750	101	28	have	have	AUX
fbem-29750	101	29	made	make	VERB
fbem-29750	101	30	positive	positive	ADJ
fbem-29750	101	31	disclosure	disclosure	NOUN
fbem-29750	101	32	responses	response	NOUN
fbem-29750	101	33	to	to	PART
fbem-29750	101	34	enterprise	enterprise	VERB
fbem-29750	101	35	digital	digital	ADJ
fbem-29750	101	36	transformation	transformation	NOUN
fbem-29750	101	37	.	.	PUNCT
fbem-29750	102	1	in	in	ADP
fbem-29750	102	2	311	311	NUM
fbem-29750	102	3	column	column	NOUN
fbem-29750	102	4	(	(	PUNCT
fbem-29750	102	5	2	2	NUM
fbem-29750	102	6	)	)	PUNCT
fbem-29750	102	7	,	,	PUNCT
fbem-29750	102	8	variables	variable	NOUN
fbem-29750	102	9	such	such	ADJ
fbem-29750	102	10	as	as	ADP
fbem-29750	102	11	financial	financial	ADJ
fbem-29750	102	12	and	and	CCONJ
fbem-29750	102	13	governance	governance	NOUN
fbem-29750	102	14	characteristics	characteristic	NOUN
fbem-29750	102	15	are	be	AUX
fbem-29750	102	16	further	far	ADV
fbem-29750	102	17	added	add	VERB
fbem-29750	102	18	,	,	PUNCT
fbem-29750	102	19	and	and	CCONJ
fbem-29750	102	20	the	the	DET
fbem-29750	102	21	coefficient	coefficient	NOUN
fbem-29750	102	22	of	of	ADP
fbem-29750	102	23	enterprise	enterprise	NOUN
fbem-29750	102	24	digitization	digitization	NOUN
fbem-29750	102	25	degree	degree	NOUN
fbem-29750	102	26	(	(	PUNCT
fbem-29750	102	27	dig	dig	NOUN
fbem-29750	102	28	)	)	PUNCT
fbem-29750	102	29	is	be	AUX
fbem-29750	102	30	0.068	0.068	NUM
fbem-29750	102	31	and	and	CCONJ
fbem-29750	102	32	significantly	significantly	ADV
fbem-29750	102	33	positive	positive	ADJ
fbem-29750	102	34	at	at	ADP
fbem-29750	102	35	the	the	DET
fbem-29750	102	36	1	1	NUM
fbem-29750	102	37	%	%	NOUN
fbem-29750	102	38	level	level	NOUN
fbem-29750	102	39	,	,	PUNCT
fbem-29750	102	40	indicating	indicate	VERB
fbem-29750	102	41	that	that	SCONJ
fbem-29750	102	42	after	after	ADP
fbem-29750	102	43	controlling	control	VERB
fbem-29750	102	44	for	for	ADP
fbem-29750	102	45	various	various	ADJ
fbem-29750	102	46	heterogeneity	heterogeneity	NOUN
fbem-29750	102	47	characteristics	characteristic	NOUN
fbem-29750	102	48	,	,	PUNCT
fbem-29750	102	49	auditors	auditor	NOUN
fbem-29750	102	50	still	still	ADV
fbem-29750	102	51	respond	respond	VERB
fbem-29750	102	52	to	to	ADP
fbem-29750	102	53	enterprise	enterprise	NOUN
fbem-29750	102	54	digitization	digitization	NOUN
fbem-29750	102	55	by	by	ADP
fbem-29750	102	56	disclosing	disclose	VERB
fbem-29750	102	57	more	more	ADJ
fbem-29750	102	58	key	key	ADJ
fbem-29750	102	59	audit	audit	NOUN
fbem-29750	102	60	matters	matter	NOUN
fbem-29750	102	61	,	,	PUNCT
fbem-29750	102	62	that	that	ADV
fbem-29750	102	63	is	is	ADV
fbem-29750	102	64	,	,	PUNCT
fbem-29750	102	65	the	the	PRON
fbem-29750	102	66	higher	high	ADJ
fbem-29750	102	67	the	the	DET
fbem-29750	102	68	level	level	NOUN
fbem-29750	102	69	of	of	ADP
fbem-29750	102	70	enterprise	enterprise	NOUN
fbem-29750	102	71	digitization	digitization	NOUN
fbem-29750	102	72	,	,	PUNCT
fbem-29750	102	73	the	the	PRON
fbem-29750	102	74	higher	high	ADJ
fbem-29750	102	75	the	the	DET
fbem-29750	102	76	level	level	NOUN
fbem-29750	102	77	of	of	ADP
fbem-29750	102	78	enterprise	enterprise	NOUN
fbem-29750	102	79	digitization	digitization	NOUN
fbem-29750	102	80	.	.	PUNCT
fbem-29750	103	1	the	the	PRON
fbem-29750	103	2	greater	great	ADJ
fbem-29750	103	3	the	the	DET
fbem-29750	103	4	number	number	NOUN
fbem-29750	103	5	of	of	ADP
fbem-29750	103	6	key	key	ADJ
fbem-29750	103	7	audit	audit	NOUN
fbem-29750	103	8	matters	matter	NOUN
fbem-29750	103	9	disclosed	disclose	VERB
fbem-29750	103	10	by	by	ADP
fbem-29750	103	11	auditors	auditor	NOUN
fbem-29750	103	12	,	,	PUNCT
fbem-29750	103	13	supports	support	VERB
fbem-29750	103	14	the	the	DET
fbem-29750	103	15	research	research	NOUN
fbem-29750	103	16	hypothesis	hypothesis	NOUN
fbem-29750	103	17	h1a	h1a	NOUN
fbem-29750	103	18	.	.	PUNCT
fbem-29750	104	1	further	far	ADV
fbem-29750	104	2	,	,	PUNCT
fbem-29750	104	3	according	accord	VERB
fbem-29750	104	4	to	to	ADP
fbem-29750	104	5	the	the	DET
fbem-29750	104	6	median	median	ADJ
fbem-29750	104	7	digitalization	digitalization	NOUN
fbem-29750	104	8	degree	degree	NOUN
fbem-29750	104	9	of	of	ADP
fbem-29750	104	10	enterprises	enterprise	NOUN
fbem-29750	104	11	,	,	PUNCT
fbem-29750	104	12	the	the	DET
fbem-29750	104	13	group	group	NOUN
fbem-29750	104	14	with	with	ADP
fbem-29750	104	15	low	low	ADJ
fbem-29750	104	16	digitalization	digitalization	NOUN
fbem-29750	104	17	degree	degree	NOUN
fbem-29750	104	18	is	be	AUX
fbem-29750	104	19	less	less	ADJ
fbem-29750	104	20	than	than	ADP
fbem-29750	104	21	1.609	1.609	NUM
fbem-29750	104	22	,	,	PUNCT
fbem-29750	104	23	and	and	CCONJ
fbem-29750	104	24	the	the	DET
fbem-29750	104	25	group	group	NOUN
fbem-29750	104	26	with	with	ADP
fbem-29750	104	27	high	high	ADJ
fbem-29750	104	28	digitalization	digitalization	NOUN
fbem-29750	104	29	degree	degree	NOUN
fbem-29750	104	30	is	be	AUX
fbem-29750	104	31	greater	great	ADJ
fbem-29750	104	32	than	than	ADP
fbem-29750	104	33	or	or	CCONJ
fbem-29750	104	34	equal	equal	ADJ
fbem-29750	104	35	to	to	ADP
fbem-29750	104	36	1.609	1.609	NUM
fbem-29750	104	37	.	.	PUNCT
fbem-29750	105	1	the	the	DET
fbem-29750	105	2	impact	impact	NOUN
fbem-29750	105	3	of	of	ADP
fbem-29750	105	4	digitalization	digitalization	NOUN
fbem-29750	105	5	degree	degree	NOUN
fbem-29750	105	6	on	on	ADP
fbem-29750	105	7	auditors	auditor	NOUN
fbem-29750	105	8	'	'	PART
fbem-29750	105	9	disclosure	disclosure	NOUN
fbem-29750	105	10	of	of	ADP
fbem-29750	105	11	key	key	ADJ
fbem-29750	105	12	audit	audit	NOUN
fbem-29750	105	13	matters	matter	NOUN
fbem-29750	105	14	is	be	AUX
fbem-29750	105	15	tested	test	VERB
fbem-29750	105	16	.	.	PUNCT
fbem-29750	106	1	the	the	DET
fbem-29750	106	2	regression	regression	NOUN
fbem-29750	106	3	results	result	NOUN
fbem-29750	106	4	are	be	AUX
fbem-29750	106	5	shown	show	VERB
fbem-29750	106	6	in	in	ADP
fbem-29750	106	7	columns	column	NOUN
fbem-29750	106	8	3	3	NUM
fbem-29750	106	9	(	(	PUNCT
fbem-29750	106	10	3	3	NUM
fbem-29750	106	11	)	)	PUNCT
fbem-29750	106	12	(	(	PUNCT
fbem-29750	106	13	4	4	NUM
fbem-29750	106	14	)	)	PUNCT
fbem-29750	106	15	.	.	PUNCT
fbem-29750	107	1	auditors	auditor	NOUN
fbem-29750	107	2	will	will	AUX
fbem-29750	107	3	adopt	adopt	VERB
fbem-29750	107	4	more	more	ADJ
fbem-29750	107	5	disclosure	disclosure	NOUN
fbem-29750	107	6	of	of	ADP
fbem-29750	107	7	key	key	ADJ
fbem-29750	107	8	audit	audit	NOUN
fbem-29750	107	9	matters	matter	NOUN
fbem-29750	107	10	in	in	ADP
fbem-29750	107	11	response	response	NOUN
fbem-29750	107	12	.	.	PUNCT
fbem-29750	108	1	this	this	DET
fbem-29750	108	2	result	result	NOUN
fbem-29750	108	3	indicates	indicate	VERB
fbem-29750	108	4	that	that	SCONJ
fbem-29750	108	5	auditors	auditor	NOUN
fbem-29750	108	6	maintain	maintain	VERB
fbem-29750	108	7	a	a	DET
fbem-29750	108	8	more	more	ADV
fbem-29750	108	9	cautious	cautious	ADJ
fbem-29750	108	10	attitude	attitude	NOUN
fbem-29750	108	11	towards	towards	ADP
fbem-29750	108	12	highly	highly	ADV
fbem-29750	108	13	digitized	digitize	VERB
fbem-29750	108	14	enterprises	enterprise	NOUN
fbem-29750	108	15	,	,	PUNCT
fbem-29750	108	16	possibly	possibly	ADV
fbem-29750	108	17	because	because	SCONJ
fbem-29750	108	18	auditors	auditor	NOUN
fbem-29750	108	19	in	in	ADP
fbem-29750	108	20	more	more	ADV
fbem-29750	108	21	digitized	digitize	VERB
fbem-29750	108	22	enterprises	enterprise	NOUN
fbem-29750	108	23	face	face	VERB
fbem-29750	108	24	more	more	ADJ
fbem-29750	108	25	risks	risk	NOUN
fbem-29750	108	26	and	and	CCONJ
fbem-29750	108	27	challenges	challenge	NOUN
fbem-29750	108	28	due	due	ADP
fbem-29750	108	29	to	to	ADP
fbem-29750	108	30	the	the	DET
fbem-29750	108	31	increased	increase	VERB
fbem-29750	108	32	complexity	complexity	NOUN
fbem-29750	108	33	of	of	ADP
fbem-29750	108	34	business	business	NOUN
fbem-29750	108	35	models	model	NOUN
fbem-29750	108	36	and	and	CCONJ
fbem-29750	108	37	information	information	NOUN
fbem-29750	108	38	systems	system	NOUN
fbem-29750	108	39	.	.	PUNCT
fbem-29750	109	1	in	in	ADP
fbem-29750	109	2	order	order	NOUN
fbem-29750	109	3	to	to	PART
fbem-29750	109	4	reduce	reduce	VERB
fbem-29750	109	5	audit	audit	NOUN
fbem-29750	109	6	risk	risk	NOUN
fbem-29750	109	7	and	and	CCONJ
fbem-29750	109	8	improve	improve	VERB
fbem-29750	109	9	audit	audit	NOUN
fbem-29750	109	10	quality	quality	NOUN
fbem-29750	109	11	,	,	PUNCT
fbem-29750	109	12	auditors	auditor	NOUN
fbem-29750	109	13	may	may	AUX
fbem-29750	109	14	choose	choose	VERB
fbem-29750	109	15	to	to	PART
fbem-29750	109	16	disclose	disclose	VERB
fbem-29750	109	17	more	more	ADJ
fbem-29750	109	18	key	key	ADJ
fbem-29750	109	19	audit	audit	NOUN
fbem-29750	109	20	matters	matter	NOUN
fbem-29750	109	21	.	.	PUNCT
fbem-29750	110	1	table	table	NOUN
fbem-29750	110	2	3	3	NUM
fbem-29750	110	3	.	.	X
fbem-29750	110	4	number	number	NOUN
fbem-29750	110	5	of	of	ADP
fbem-29750	110	6	key	key	ADJ
fbem-29750	110	7	audit	audit	NOUN
fbem-29750	110	8	items	item	NOUN
fbem-29750	110	9	regression	regression	NOUN
fbem-29750	110	10	results	result	NOUN
fbem-29750	110	11	(	(	PUNCT
fbem-29750	110	12	1	1	NUM
fbem-29750	110	13	)	)	PUNCT
fbem-29750	110	14	(	(	PUNCT
fbem-29750	110	15	2	2	NUM
fbem-29750	110	16	)	)	PUNCT
fbem-29750	110	17	(	(	PUNCT
fbem-29750	110	18	3	3	X
fbem-29750	110	19	)	)	PUNCT
fbem-29750	110	20	(	(	PUNCT
fbem-29750	110	21	4	4	X
fbem-29750	110	22	)	)	PUNCT
fbem-29750	110	23	dependent	dependent	ADJ
fbem-29750	110	24	variable	variable	ADJ
fbem-29750	110	25	kamnum	kamnum	PROPN
fbem-29750	110	26	kamnum	kamnum	PROPN
fbem-29750	110	27	kamnum	kamnum	PROPN
fbem-29750	110	28	kamnum	kamnum	PROPN
fbem-29750	110	29	independent	independent	ADJ
fbem-29750	110	30	variable	variable	ADJ
fbem-29750	110	31	full	full	ADJ
fbem-29750	110	32	sample	sample	NOUN
fbem-29750	110	33	full	full	ADJ
fbem-29750	110	34	sample	sample	NOUN
fbem-29750	110	35	low	low	ADJ
fbem-29750	110	36	digital	digital	ADJ
fbem-29750	110	37	level	level	NOUN
fbem-29750	110	38	group	group	NOUN
fbem-29750	110	39	high	high	ADJ
fbem-29750	110	40	digital	digital	ADJ
fbem-29750	110	41	level	level	NOUN
fbem-29750	110	42	group	group	NOUN
fbem-29750	110	43	dig	dig	VERB
fbem-29750	110	44	0.151	0.151	NUM
fbem-29750	110	45	*	*	PUNCT
fbem-29750	110	46	*	*	PUNCT
fbem-29750	110	47	*	*	PUNCT
fbem-29750	111	1	0.068	0.068	NUM
fbem-29750	111	2	*	*	PUNCT
fbem-29750	111	3	*	*	PUNCT
fbem-29750	111	4	*	*	PUNCT
fbem-29750	111	5	-0.007	-0.007	PUNCT
fbem-29750	111	6	0.098	0.098	NUM
fbem-29750	111	7	*	*	PUNCT
fbem-29750	111	8	*	*	PUNCT
fbem-29750	111	9	*	*	PUNCT
fbem-29750	111	10	(	(	PUNCT
fbem-29750	111	11	0.014	0.014	NUM
fbem-29750	111	12	)	)	PUNCT
fbem-29750	111	13	(	(	PUNCT
fbem-29750	111	14	0.015	0.015	NUM
fbem-29750	111	15	)	)	PUNCT
fbem-29750	111	16	(	(	PUNCT
fbem-29750	111	17	0.047	0.047	NUM
fbem-29750	111	18	)	)	PUNCT
fbem-29750	111	19	(	(	PUNCT
fbem-29750	111	20	0.029	0.029	NUM
fbem-29750	111	21	)	)	PUNCT
fbem-29750	111	22	size	size	NOUN
fbem-29750	111	23	0.360	0.360	NUM
fbem-29750	111	24	*	*	PUNCT
fbem-29750	111	25	*	*	PUNCT
fbem-29750	111	26	*	*	PUNCT
fbem-29750	111	27	0.385	0.385	NUM
fbem-29750	111	28	*	*	PUNCT
fbem-29750	111	29	*	*	PUNCT
fbem-29750	111	30	*	*	PUNCT
fbem-29750	111	31	0.338	0.338	NUM
fbem-29750	111	32	*	*	PUNCT
fbem-29750	111	33	*	*	PUNCT
fbem-29750	111	34	*	*	PUNCT
fbem-29750	111	35	(	(	PUNCT
fbem-29750	111	36	0.019	0.019	NUM
fbem-29750	111	37	)	)	PUNCT
fbem-29750	111	38	(	(	PUNCT
fbem-29750	111	39	0.028	0.028	NUM
fbem-29750	111	40	)	)	PUNCT
fbem-29750	111	41	(	(	PUNCT
fbem-29750	111	42	0.025	0.025	NUM
fbem-29750	111	43	)	)	PUNCT
fbem-29750	111	44	roa	roa	NOUN
fbem-29750	111	45	-4.540	-4.540	PROPN
fbem-29750	111	46	*	*	PUNCT
fbem-29750	111	47	*	*	PUNCT
fbem-29750	111	48	*	*	PUNCT
fbem-29750	111	49	-4.361	-4.361	NOUN
fbem-29750	111	50	*	*	PUNCT
fbem-29750	111	51	*	*	PUNCT
fbem-29750	111	52	*	*	PUNCT
fbem-29750	111	53	-4.616	-4.616	PUNCT
fbem-29750	111	54	*	*	PUNCT
fbem-29750	111	55	*	*	PUNCT
fbem-29750	111	56	*	*	PUNCT
fbem-29750	111	57	(	(	PUNCT
fbem-29750	111	58	0.413	0.413	NUM
fbem-29750	111	59	)	)	PUNCT
fbem-29750	111	60	(	(	PUNCT
fbem-29750	111	61	0.655	0.655	NUM
fbem-29750	111	62	)	)	PUNCT
fbem-29750	111	63	(	(	PUNCT
fbem-29750	111	64	0.540	0.540	NUM
fbem-29750	111	65	)	)	PUNCT
fbem-29750	111	66	rec	rec	NOUN
fbem-29750	111	67	1.789	1.789	NUM
fbem-29750	111	68	*	*	NOUN
fbem-29750	111	69	*	*	PUNCT
fbem-29750	111	70	*	*	PUNCT
fbem-29750	111	71	1.822	1.822	NUM
fbem-29750	111	72	*	*	PUNCT
fbem-29750	111	73	*	*	PUNCT
fbem-29750	111	74	*	*	PUNCT
fbem-29750	111	75	1.662	1.662	NUM
fbem-29750	111	76	*	*	PUNCT
fbem-29750	111	77	*	*	PUNCT
fbem-29750	111	78	*	*	PUNCT
fbem-29750	111	79	(	(	PUNCT
fbem-29750	111	80	0.197	0.197	NUM
fbem-29750	111	81	)	)	PUNCT
fbem-29750	111	82	(	(	PUNCT
fbem-29750	111	83	0.331	0.331	NUM
fbem-29750	111	84	)	)	PUNCT
fbem-29750	111	85	(	(	PUNCT
fbem-29750	111	86	0.248	0.248	NUM
fbem-29750	111	87	)	)	PUNCT
fbem-29750	111	88	debt	debt	NOUN
fbem-29750	111	89	0.304	0.304	NUM
fbem-29750	111	90	*	*	NOUN
fbem-29750	111	91	*	*	NOUN
fbem-29750	111	92	0.287	0.287	NUM
fbem-29750	111	93	0.370	0.370	NUM
fbem-29750	111	94	*	*	PUNCT
fbem-29750	111	95	*	*	PUNCT
fbem-29750	111	96	(	(	PUNCT
fbem-29750	111	97	0.119	0.119	NUM
fbem-29750	111	98	)	)	PUNCT
fbem-29750	111	99	(	(	PUNCT
fbem-29750	111	100	0.176	0.176	NUM
fbem-29750	111	101	)	)	PUNCT
fbem-29750	111	102	(	(	PUNCT
fbem-29750	111	103	0.163	0.163	NUM
fbem-29750	111	104	)	)	PUNCT
fbem-29750	111	105	growth	growth	NOUN
fbem-29750	111	106	0.221	0.221	NUM
fbem-29750	111	107	*	*	PUNCT
fbem-29750	111	108	*	*	PUNCT
fbem-29750	111	109	*	*	PUNCT
fbem-29750	111	110	0.212	0.212	NUM
fbem-29750	111	111	*	*	PUNCT
fbem-29750	111	112	*	*	PUNCT
fbem-29750	111	113	*	*	PUNCT
fbem-29750	111	114	0.222	0.222	NUM
fbem-29750	111	115	*	*	NOUN
fbem-29750	111	116	*	*	PUNCT
fbem-29750	111	117	*	*	PUNCT
fbem-29750	111	118	(	(	PUNCT
fbem-29750	111	119	0.056	0.056	NUM
fbem-29750	111	120	)	)	PUNCT
fbem-29750	111	121	(	(	PUNCT
fbem-29750	111	122	0.079	0.079	NUM
fbem-29750	111	123	)	)	PUNCT
fbem-29750	111	124	(	(	PUNCT
fbem-29750	111	125	0.079	0.079	NUM
fbem-29750	111	126	)	)	PUNCT
fbem-29750	111	127	mshare	mshare	NOUN
fbem-29750	111	128	-0.144	-0.144	PUNCT
fbem-29750	111	129	0.664	0.664	NUM
fbem-29750	111	130	*	*	NOUN
fbem-29750	111	131	*	*	PUNCT
fbem-29750	111	132	*	*	PUNCT
fbem-29750	111	133	-0.757	-0.757	PUNCT
fbem-29750	111	134	*	*	PUNCT
fbem-29750	111	135	*	*	PUNCT
fbem-29750	111	136	*	*	PUNCT
fbem-29750	111	137	(	(	PUNCT
fbem-29750	111	138	0.153	0.153	NUM
fbem-29750	111	139	)	)	PUNCT
fbem-29750	111	140	(	(	PUNCT
fbem-29750	111	141	0.235	0.235	NUM
fbem-29750	111	142	)	)	PUNCT
fbem-29750	111	143	(	(	PUNCT
fbem-29750	111	144	0.203	0.203	NUM
fbem-29750	111	145	)	)	PUNCT
fbem-29750	111	146	top1	top1	NOUN
fbem-29750	111	147	-0.009	-0.009	NUM
fbem-29750	111	148	*	*	PUNCT
fbem-29750	111	149	*	*	PUNCT
fbem-29750	111	150	*	*	PUNCT
fbem-29750	111	151	-0.008	-0.008	NOUN
fbem-29750	111	152	*	*	PUNCT
fbem-29750	111	153	*	*	PUNCT
fbem-29750	111	154	*	*	PUNCT
fbem-29750	111	155	-0.008	-0.008	NOUN
fbem-29750	111	156	*	*	PUNCT
fbem-29750	111	157	*	*	PUNCT
fbem-29750	111	158	*	*	PUNCT
fbem-29750	111	159	(	(	PUNCT
fbem-29750	111	160	0.001	0.001	NUM
fbem-29750	111	161	)	)	PUNCT
fbem-29750	111	162	(	(	PUNCT
fbem-29750	111	163	0.002	0.002	NUM
fbem-29750	111	164	)	)	PUNCT
fbem-29750	111	165	(	(	PUNCT
fbem-29750	111	166	0.002	0.002	NUM
fbem-29750	111	167	)	)	PUNCT
fbem-29750	111	168	cfo	cfo	NOUN
fbem-29750	111	169	-0.680	-0.680	NOUN
fbem-29750	111	170	*	*	SYM
fbem-29750	111	171	*	*	NOUN
fbem-29750	111	172	-0.295	-0.295	NOUN
fbem-29750	111	173	-1.150	-1.150	NOUN
fbem-29750	111	174	*	*	PUNCT
fbem-29750	111	175	*	*	PUNCT
fbem-29750	111	176	*	*	PUNCT
fbem-29750	111	177	(	(	PUNCT
fbem-29750	111	178	0.306	0.306	NUM
fbem-29750	111	179	)	)	PUNCT
fbem-29750	111	180	(	(	PUNCT
fbem-29750	111	181	0.455	0.455	NUM
fbem-29750	111	182	)	)	PUNCT
fbem-29750	111	183	(	(	PUNCT
fbem-29750	111	184	0.421	0.421	NUM
fbem-29750	111	185	)	)	PUNCT
fbem-29750	111	186	soe	soe	PROPN
fbem-29750	111	187	-0.208	-0.208	NOUN
fbem-29750	111	188	*	*	PUNCT
fbem-29750	111	189	*	*	PUNCT
fbem-29750	111	190	*	*	PUNCT
fbem-29750	111	191	-0.078	-0.078	X
fbem-29750	111	192	-0.344	-0.344	PUNCT
fbem-29750	111	193	*	*	PUNCT
fbem-29750	111	194	*	*	PUNCT
fbem-29750	111	195	*	*	PUNCT
fbem-29750	111	196	(	(	PUNCT
fbem-29750	111	197	0.042	0.042	NUM
fbem-29750	111	198	)	)	PUNCT
fbem-29750	111	199	(	(	PUNCT
fbem-29750	111	200	0.061	0.061	NUM
fbem-29750	111	201	)	)	PUNCT
fbem-29750	111	202	(	(	PUNCT
fbem-29750	111	203	0.057	0.057	NUM
fbem-29750	111	204	)	)	PUNCT
fbem-29750	111	205	listage	listage	NOUN
fbem-29750	111	206	-0.147	-0.147	NOUN
fbem-29750	111	207	*	*	PUNCT
fbem-29750	111	208	*	*	PUNCT
fbem-29750	111	209	*	*	PUNCT
fbem-29750	111	210	-0.096	-0.096	PROPN
fbem-29750	111	211	*	*	PUNCT
fbem-29750	111	212	-0.173	-0.173	PROPN
fbem-29750	111	213	*	*	PUNCT
fbem-29750	111	214	*	*	PUNCT
fbem-29750	111	215	*	*	PUNCT
fbem-29750	111	216	(	(	PUNCT
fbem-29750	111	217	0.035	0.035	NUM
fbem-29750	111	218	)	)	PUNCT
fbem-29750	111	219	(	(	PUNCT
fbem-29750	111	220	0.050	0.050	NUM
fbem-29750	111	221	)	)	PUNCT
fbem-29750	111	222	(	(	PUNCT
fbem-29750	111	223	0.049	0.049	NUM
fbem-29750	111	224	)	)	PUNCT
fbem-29750	111	225	big4	big4	NOUN
fbem-29750	111	226	-0.647	-0.647	NOUN
fbem-29750	111	227	*	*	PUNCT
fbem-29750	111	228	*	*	PUNCT
fbem-29750	111	229	*	*	NOUN
fbem-29750	111	230	-0.745	-0.745	PROPN
fbem-29750	111	231	*	*	PUNCT
fbem-29750	111	232	*	*	PUNCT
fbem-29750	111	233	*	*	PUNCT
fbem-29750	111	234	-0.585	-0.585	PUNCT
fbem-29750	111	235	*	*	PUNCT
fbem-29750	111	236	*	*	PUNCT
fbem-29750	111	237	*	*	PUNCT
fbem-29750	111	238	(	(	PUNCT
fbem-29750	111	239	0.076	0.076	NUM
fbem-29750	111	240	)	)	PUNCT
fbem-29750	111	241	(	(	PUNCT
fbem-29750	111	242	0.122	0.122	NUM
fbem-29750	111	243	)	)	PUNCT
fbem-29750	111	244	(	(	PUNCT
fbem-29750	111	245	0.097	0.097	NUM
fbem-29750	111	246	)	)	PUNCT
fbem-29750	111	247	loss	loss	NOUN
fbem-29750	111	248	-0.161	-0.161	NOUN
fbem-29750	111	249	*	*	PUNCT
fbem-29750	111	250	*	*	NOUN
fbem-29750	111	251	-0.164	-0.164	NOUN
fbem-29750	111	252	-0.136	-0.136	PUNCT
fbem-29750	111	253	(	(	PUNCT
fbem-29750	111	254	0.068	0.068	NUM
fbem-29750	111	255	)	)	PUNCT
fbem-29750	111	256	(	(	PUNCT
fbem-29750	111	257	0.103	0.103	NUM
fbem-29750	111	258	)	)	PUNCT
fbem-29750	111	259	(	(	PUNCT
fbem-29750	111	260	0.091	0.091	NUM
fbem-29750	111	261	)	)	PUNCT
fbem-29750	111	262	cut1	cut1	NOUN
fbem-29750	111	263	-1.166	-1.166	PUNCT
fbem-29750	111	264	*	*	PUNCT
fbem-29750	111	265	*	*	PUNCT
fbem-29750	111	266	*	*	PUNCT
fbem-29750	111	267	5.825	5.825	NUM
fbem-29750	111	268	*	*	PUNCT
fbem-29750	111	269	*	*	PUNCT
fbem-29750	111	270	*	*	PUNCT
fbem-29750	111	271	6.829	6.829	NUM
fbem-29750	111	272	*	*	PUNCT
fbem-29750	111	273	*	*	PUNCT
fbem-29750	111	274	*	*	PUNCT
fbem-29750	111	275	4.801	4.801	NUM
fbem-29750	111	276	*	*	PUNCT
fbem-29750	111	277	*	*	PUNCT
fbem-29750	111	278	*	*	PUNCT
fbem-29750	111	279	(	(	PUNCT
fbem-29750	111	280	0.166	0.166	NUM
fbem-29750	111	281	)	)	PUNCT
fbem-29750	111	282	(	(	PUNCT
fbem-29750	111	283	0.409	0.409	NUM
fbem-29750	111	284	)	)	PUNCT
fbem-29750	111	285	(	(	PUNCT
fbem-29750	111	286	0.606	0.606	NUM
fbem-29750	111	287	)	)	PUNCT
fbem-29750	111	288	(	(	PUNCT
fbem-29750	111	289	0.572	0.572	NUM
fbem-29750	111	290	)	)	PUNCT
fbem-29750	111	291	cut2	cut2	NOUN
fbem-29750	111	292	1.984	1.984	NUM
fbem-29750	111	293	*	*	PUNCT
fbem-29750	111	294	*	*	PUNCT
fbem-29750	111	295	*	*	PUNCT
fbem-29750	111	296	9.161	9.161	NUM
fbem-29750	111	297	*	*	PUNCT
fbem-29750	111	298	*	*	PUNCT
fbem-29750	111	299	*	*	NOUN
fbem-29750	111	300	10.200	10.200	NUM
fbem-29750	111	301	*	*	PUNCT
fbem-29750	111	302	*	*	PUNCT
fbem-29750	111	303	*	*	PUNCT
fbem-29750	111	304	8.139	8.139	NUM
fbem-29750	111	305	*	*	PUNCT
fbem-29750	111	306	*	*	PUNCT
fbem-29750	111	307	*	*	PUNCT
fbem-29750	111	308	(	(	PUNCT
fbem-29750	111	309	0.167	0.167	NUM
fbem-29750	111	310	)	)	PUNCT
fbem-29750	111	311	(	(	PUNCT
fbem-29750	111	312	0.414	0.414	NUM
fbem-29750	111	313	)	)	PUNCT
fbem-29750	111	314	(	(	PUNCT
fbem-29750	111	315	0.615	0.615	NUM
fbem-29750	111	316	)	)	PUNCT
fbem-29750	111	317	(	(	PUNCT
fbem-29750	111	318	0.578	0.578	NUM
fbem-29750	111	319	)	)	PUNCT
fbem-29750	111	320	cut3	cut3	NOUN
fbem-29750	111	321	4.516	4.516	NUM
fbem-29750	111	322	*	*	PUNCT
fbem-29750	111	323	*	*	PUNCT
fbem-29750	111	324	*	*	PUNCT
fbem-29750	111	325	11.759	11.759	NUM
fbem-29750	111	326	*	*	PUNCT
fbem-29750	111	327	*	*	PUNCT
fbem-29750	111	328	*	*	PUNCT
fbem-29750	111	329	12.784	12.784	NUM
fbem-29750	111	330	*	*	PUNCT
fbem-29750	111	331	*	*	PUNCT
fbem-29750	111	332	*	*	PUNCT
fbem-29750	111	333	10.756	10.756	NUM
fbem-29750	111	334	*	*	PUNCT
fbem-29750	111	335	*	*	PUNCT
fbem-29750	111	336	*	*	PUNCT
fbem-29750	111	337	(	(	PUNCT
fbem-29750	111	338	0.176	0.176	NUM
fbem-29750	111	339	)	)	PUNCT
fbem-29750	111	340	(	(	PUNCT
fbem-29750	111	341	0.420	0.420	NUM
fbem-29750	111	342	)	)	PUNCT
fbem-29750	111	343	(	(	PUNCT
fbem-29750	111	344	0.624	0.624	NUM
fbem-29750	111	345	)	)	PUNCT
fbem-29750	111	346	(	(	PUNCT
fbem-29750	111	347	0.584	0.584	NUM
fbem-29750	111	348	)	)	PUNCT
fbem-29750	111	349	ind	ind	NOUN
fbem-29750	112	1	yes	yes	INTJ
fbem-29750	112	2	yes	yes	INTJ
fbem-29750	113	1	yes	yes	INTJ
fbem-29750	114	1	yes	yes	INTJ
fbem-29750	114	2	year	year	NOUN
fbem-29750	115	1	yes	yes	INTJ
fbem-29750	115	2	yes	yes	INTJ
fbem-29750	116	1	yes	yes	INTJ
fbem-29750	117	1	yes	yes	INTJ
fbem-29750	118	1	n	n	CCONJ
fbem-29750	119	1	15533.000	15533.000	NUM
fbem-29750	119	2	15533.000	15533.000	NUM
fbem-29750	119	3	7039.000	7039.000	NUM
fbem-29750	119	4	8494.000	8494.000	NUM
fbem-29750	119	5	note	note	NOUN
fbem-29750	119	6	:	:	PUNCT
fbem-29750	119	7	*	*	PUNCT
fbem-29750	119	8	*	*	PUNCT
fbem-29750	119	9	*	*	PUNCT
fbem-29750	119	10	,	,	PUNCT
fbem-29750	119	11	*	*	PUNCT
fbem-29750	119	12	*	*	PUNCT
fbem-29750	119	13	and	and	CCONJ
fbem-29750	119	14	*	*	AUX
fbem-29750	119	15	represent	represent	VERB
fbem-29750	119	16	significant	significant	ADJ
fbem-29750	119	17	at	at	ADP
fbem-29750	119	18	1	1	NUM
fbem-29750	119	19	%	%	NOUN
fbem-29750	119	20	,	,	PUNCT
fbem-29750	119	21	5	5	NUM
fbem-29750	119	22	%	%	NOUN
fbem-29750	119	23	and	and	CCONJ
fbem-29750	119	24	10	10	NUM
fbem-29750	119	25	%	%	NOUN
fbem-29750	119	26	levels	level	NOUN
fbem-29750	119	27	respectively	respectively	ADV
fbem-29750	119	28	,	,	PUNCT
fbem-29750	119	29	and	and	CCONJ
fbem-29750	119	30	heteroscedasticity	heteroscedasticity	NOUN
fbem-29750	119	31	robust	robust	ADJ
fbem-29750	119	32	standard	standard	ADJ
fbem-29750	119	33	error	error	NOUN
fbem-29750	119	34	in	in	ADP
fbem-29750	119	35	parentheses	parenthesis	NOUN
fbem-29750	119	36	,	,	PUNCT
fbem-29750	119	37	the	the	DET
fbem-29750	119	38	same	same	ADJ
fbem-29750	119	39	below	below	ADV
fbem-29750	119	40	.	.	PUNCT
fbem-29750	120	1	(	(	PUNCT
fbem-29750	120	2	2	2	X
fbem-29750	120	3	)	)	PUNCT
fbem-29750	120	4	regression	regression	NOUN
fbem-29750	120	5	analysis	analysis	NOUN
fbem-29750	120	6	of	of	ADP
fbem-29750	120	7	digital	digital	ADJ
fbem-29750	120	8	transformation	transformation	NOUN
fbem-29750	120	9	and	and	CCONJ
fbem-29750	120	10	key	key	ADJ
fbem-29750	120	11	audit	audit	NOUN
fbem-29750	120	12	items	item	NOUN
fbem-29750	120	13	description	description	NOUN
fbem-29750	120	14	the	the	DET
fbem-29750	120	15	regression	regression	NOUN
fbem-29750	120	16	results	result	NOUN
fbem-29750	120	17	of	of	ADP
fbem-29750	120	18	the	the	DET
fbem-29750	120	19	digital	digital	ADJ
fbem-29750	120	20	transformation	transformation	NOUN
fbem-29750	120	21	and	and	CCONJ
fbem-29750	120	22	key	key	ADJ
fbem-29750	120	23	audit	audit	NOUN
fbem-29750	120	24	matters	matter	VERB
fbem-29750	120	25	description	description	NOUN
fbem-29750	120	26	paragraph	paragraph	NOUN
fbem-29750	120	27	are	be	AUX
fbem-29750	120	28	shown	show	VERB
fbem-29750	120	29	in	in	ADP
fbem-29750	120	30	table	table	NOUN
fbem-29750	120	31	4	4	NUM
fbem-29750	120	32	.	.	PUNCT
fbem-29750	121	1	columns	column	NOUN
fbem-29750	121	2	(	(	PUNCT
fbem-29750	121	3	1	1	NUM
fbem-29750	121	4	)	)	PUNCT
fbem-29750	121	5	and	and	CCONJ
fbem-29750	121	6	(	(	PUNCT
fbem-29750	121	7	2	2	X
fbem-29750	121	8	)	)	PUNCT
fbem-29750	121	9	report	report	NOUN
fbem-29750	121	10	the	the	DET
fbem-29750	121	11	regression	regression	NOUN
fbem-29750	121	12	results	result	NOUN
fbem-29750	121	13	of	of	ADP
fbem-29750	121	14	enterprise	enterprise	NOUN
fbem-29750	121	15	digital	digital	ADJ
fbem-29750	121	16	transformation	transformation	NOUN
fbem-29750	121	17	(	(	PUNCT
fbem-29750	121	18	dig	dig	NOUN
fbem-29750	121	19	)	)	PUNCT
fbem-29750	121	20	on	on	ADP
fbem-29750	121	21	the	the	DET
fbem-29750	121	22	text	text	NOUN
fbem-29750	121	23	length	length	NOUN
fbem-29750	121	24	(	(	PUNCT
fbem-29750	121	25	kaml	kaml	PROPN
fbem-29750	121	26	)	)	PUNCT
fbem-29750	121	27	of	of	ADP
fbem-29750	121	28	the	the	DET
fbem-29750	121	29	key	key	ADJ
fbem-29750	121	30	audit	audit	NOUN
fbem-29750	121	31	matters	matter	VERB
fbem-29750	121	32	description	description	NOUN
fbem-29750	121	33	paragraph	paragraph	NOUN
fbem-29750	121	34	without	without	ADP
fbem-29750	121	35	adding	add	VERB
fbem-29750	121	36	control	control	NOUN
fbem-29750	121	37	variables	variable	NOUN
fbem-29750	121	38	after	after	ADP
fbem-29750	121	39	the	the	DET
fbem-29750	121	40	control	control	NOUN
fbem-29750	121	41	year	year	NOUN
fbem-29750	121	42	and	and	CCONJ
fbem-29750	121	43	the	the	DET
fbem-29750	121	44	fixed	fix	VERB
fbem-29750	121	45	effect	effect	NOUN
fbem-29750	121	46	of	of	ADP
fbem-29750	121	47	the	the	DET
fbem-29750	121	48	industry	industry	NOUN
fbem-29750	121	49	,	,	PUNCT
fbem-29750	121	50	respectively	respectively	ADV
fbem-29750	121	51	.	.	PUNCT
fbem-29750	122	1	according	accord	VERB
fbem-29750	122	2	to	to	ADP
fbem-29750	122	3	the	the	DET
fbem-29750	122	4	regression	regression	NOUN
fbem-29750	122	5	results	result	NOUN
fbem-29750	122	6	,	,	PUNCT
fbem-29750	122	7	after	after	ADP
fbem-29750	122	8	adding	add	VERB
fbem-29750	122	9	control	control	NOUN
fbem-29750	122	10	variables	variable	NOUN
fbem-29750	122	11	,	,	PUNCT
fbem-29750	122	12	the	the	DET
fbem-29750	122	13	regression	regression	NOUN
fbem-29750	122	14	coefficient	coefficient	NOUN
fbem-29750	122	15	between	between	ADP
fbem-29750	122	16	the	the	DET
fbem-29750	122	17	text	text	NOUN
fbem-29750	122	18	length	length	NOUN
fbem-29750	122	19	of	of	ADP
fbem-29750	122	20	the	the	DET
fbem-29750	122	21	description	description	NOUN
fbem-29750	122	22	paragraph	paragraph	NOUN
fbem-29750	122	23	of	of	ADP
fbem-29750	122	24	key	key	ADJ
fbem-29750	122	25	audit	audit	NOUN
fbem-29750	122	26	matters	matter	NOUN
fbem-29750	122	27	disclosed	disclose	VERB
fbem-29750	122	28	by	by	ADP
fbem-29750	122	29	auditors	auditor	NOUN
fbem-29750	122	30	and	and	CCONJ
fbem-29750	122	31	enterprise	enterprise	NOUN
fbem-29750	122	32	digital	digital	ADJ
fbem-29750	122	33	transformation	transformation	NOUN
fbem-29750	122	34	is	be	AUX
fbem-29750	122	35	0.013	0.013	NUM
fbem-29750	122	36	,	,	PUNCT
fbem-29750	122	37	which	which	PRON
fbem-29750	122	38	is	be	AUX
fbem-29750	122	39	significantly	significantly	ADV
fbem-29750	122	40	positive	positive	ADJ
fbem-29750	122	41	at	at	ADP
fbem-29750	122	42	1	1	NUM
fbem-29750	122	43	%	%	NOUN
fbem-29750	122	44	level	level	NOUN
fbem-29750	122	45	,	,	PUNCT
fbem-29750	122	46	indicating	indicate	VERB
fbem-29750	122	47	that	that	SCONJ
fbem-29750	122	48	enterprise	enterprise	NOUN
fbem-29750	122	49	digital	digital	ADJ
fbem-29750	122	50	transformation	transformation	NOUN
fbem-29750	122	51	can	can	AUX
fbem-29750	122	52	increase	increase	VERB
fbem-29750	122	53	the	the	DET
fbem-29750	122	54	text	text	NOUN
fbem-29750	122	55	length	length	NOUN
fbem-29750	122	56	of	of	ADP
fbem-29750	122	57	the	the	DET
fbem-29750	122	58	description	description	NOUN
fbem-29750	122	59	paragraph	paragraph	NOUN
fbem-29750	122	60	of	of	ADP
fbem-29750	122	61	key	key	ADJ
fbem-29750	122	62	audit	audit	NOUN
fbem-29750	122	63	matters	matter	NOUN
fbem-29750	122	64	.	.	PUNCT
fbem-29750	123	1	further	far	ADV
fbem-29750	123	2	,	,	PUNCT
fbem-29750	123	3	according	accord	VERB
fbem-29750	123	4	to	to	ADP
fbem-29750	123	5	the	the	DET
fbem-29750	123	6	median	median	ADJ
fbem-29750	123	7	digitalization	digitalization	NOUN
fbem-29750	123	8	degree	degree	NOUN
fbem-29750	123	9	of	of	ADP
fbem-29750	123	10	enterprises	enterprise	NOUN
fbem-29750	123	11	,	,	PUNCT
fbem-29750	123	12	the	the	DET
fbem-29750	123	13	influence	influence	NOUN
fbem-29750	123	14	of	of	ADP
fbem-29750	123	15	digitalization	digitalization	NOUN
fbem-29750	123	16	degree	degree	NOUN
fbem-29750	123	17	on	on	ADP
fbem-29750	123	18	the	the	DET
fbem-29750	123	19	text	text	NOUN
fbem-29750	123	20	length	length	NOUN
fbem-29750	123	21	of	of	ADP
fbem-29750	123	22	the	the	DET
fbem-29750	123	23	description	description	NOUN
fbem-29750	123	24	paragraph	paragraph	NOUN
fbem-29750	123	25	of	of	ADP
fbem-29750	123	26	key	key	ADJ
fbem-29750	123	27	audit	audit	NOUN
fbem-29750	123	28	matters	matter	NOUN
fbem-29750	123	29	is	be	AUX
fbem-29750	123	30	tested	test	VERB
fbem-29750	123	31	.	.	PUNCT
fbem-29750	124	1	the	the	DET
fbem-29750	124	2	regression	regression	NOUN
fbem-29750	124	3	results	result	NOUN
fbem-29750	124	4	are	be	AUX
fbem-29750	124	5	shown	show	VERB
fbem-29750	124	6	in	in	ADP
fbem-29750	124	7	columns	column	NOUN
fbem-29750	124	8	4	4	NUM
fbem-29750	124	9	(	(	PUNCT
fbem-29750	124	10	3	3	NUM
fbem-29750	124	11	)	)	PUNCT
fbem-29750	124	12	(	(	PUNCT
fbem-29750	124	13	4	4	X
fbem-29750	124	14	)	)	PUNCT
fbem-29750	124	15	in	in	ADP
fbem-29750	124	16	table	table	NOUN
fbem-29750	124	17	4	4	NUM
fbem-29750	124	18	.	.	PUNCT
fbem-29750	125	1	it	it	PRON
fbem-29750	125	2	can	can	AUX
fbem-29750	125	3	be	be	AUX
fbem-29750	125	4	found	find	VERB
fbem-29750	125	5	that	that	SCONJ
fbem-29750	125	6	the	the	DET
fbem-29750	125	7	text	text	NOUN
fbem-29750	125	8	length	length	NOUN
fbem-29750	125	9	of	of	ADP
fbem-29750	125	10	the	the	DET
fbem-29750	125	11	description	description	NOUN
fbem-29750	125	12	paragraph	paragraph	NOUN
fbem-29750	125	13	of	of	ADP
fbem-29750	125	14	key	key	ADJ
fbem-29750	125	15	audit	audit	NOUN
fbem-29750	125	16	matters	matter	NOUN
fbem-29750	125	17	is	be	AUX
fbem-29750	125	18	longer	long	ADJ
fbem-29750	125	19	in	in	ADP
fbem-29750	125	20	enterprises	enterprise	NOUN
fbem-29750	125	21	with	with	ADP
fbem-29750	125	22	higher	high	ADJ
fbem-29750	125	23	digitalization	digitalization	NOUN
fbem-29750	125	24	degree	degree	NOUN
fbem-29750	125	25	.	.	PUNCT
fbem-29750	126	1	this	this	DET
fbem-29750	126	2	result	result	NOUN
fbem-29750	126	3	indicates	indicate	VERB
fbem-29750	126	4	that	that	SCONJ
fbem-29750	126	5	auditors	auditor	NOUN
fbem-29750	126	6	have	have	VERB
fbem-29750	126	7	a	a	DET
fbem-29750	126	8	more	more	ADV
fbem-29750	126	9	cautious	cautious	ADJ
fbem-29750	126	10	attitude	attitude	NOUN
fbem-29750	126	11	towards	towards	ADP
fbem-29750	126	12	highly	highly	ADV
fbem-29750	126	13	digitized	digitize	VERB
fbem-29750	126	14	enterprises	enterprise	NOUN
fbem-29750	126	15	,	,	PUNCT
fbem-29750	126	16	possibly	possibly	ADV
fbem-29750	126	17	because	because	SCONJ
fbem-29750	126	18	in	in	ADP
fbem-29750	126	19	more	more	ADV
fbem-29750	126	20	digitized	digitize	VERB
fbem-29750	126	21	enterprises	enterprise	NOUN
fbem-29750	126	22	,	,	PUNCT
fbem-29750	126	23	due	due	ADP
fbem-29750	126	24	to	to	ADP
fbem-29750	126	25	the	the	DET
fbem-29750	126	26	increased	increase	VERB
fbem-29750	126	27	complexity	complexity	NOUN
fbem-29750	126	28	of	of	ADP
fbem-29750	126	29	business	business	NOUN
fbem-29750	126	30	models	model	NOUN
fbem-29750	126	31	and	and	CCONJ
fbem-29750	126	32	information	information	NOUN
fbem-29750	126	33	systems	system	NOUN
fbem-29750	126	34	,	,	PUNCT
fbem-29750	126	35	auditors	auditor	NOUN
fbem-29750	126	36	need	need	VERB
fbem-29750	126	37	to	to	ADP
fbem-29750	126	38	312	312	NUM
fbem-29750	126	39	describe	describe	VERB
fbem-29750	126	40	the	the	DET
fbem-29750	126	41	key	key	ADJ
fbem-29750	126	42	audit	audit	NOUN
fbem-29750	126	43	matters	matter	NOUN
fbem-29750	126	44	in	in	ADP
fbem-29750	126	45	more	more	ADJ
fbem-29750	126	46	detail	detail	NOUN
fbem-29750	126	47	and	and	CCONJ
fbem-29750	126	48	explain	explain	VERB
fbem-29750	126	49	the	the	DET
fbem-29750	126	50	audit	audit	NOUN
fbem-29750	126	51	methodology	methodology	NOUN
fbem-29750	126	52	and	and	CCONJ
fbem-29750	126	53	risk	risk	NOUN
fbem-29750	126	54	assessment	assessment	NOUN
fbem-29750	126	55	process	process	NOUN
fbem-29750	126	56	for	for	ADP
fbem-29750	126	57	new	new	ADJ
fbem-29750	126	58	information	information	NOUN
fbem-29750	126	59	systems	system	NOUN
fbem-29750	126	60	.	.	PUNCT
fbem-29750	127	1	to	to	PART
fbem-29750	127	2	accurately	accurately	ADV
fbem-29750	127	3	communicate	communicate	VERB
fbem-29750	127	4	specific	specific	ADJ
fbem-29750	127	5	risks	risk	NOUN
fbem-29750	127	6	faced	face	VERB
fbem-29750	127	7	by	by	ADP
fbem-29750	127	8	the	the	DET
fbem-29750	127	9	organization	organization	NOUN
fbem-29750	127	10	and	and	CCONJ
fbem-29750	127	11	audit	audit	NOUN
fbem-29750	127	12	responses	response	NOUN
fbem-29750	127	13	.	.	PUNCT
fbem-29750	128	1	table	table	NOUN
fbem-29750	128	2	4	4	NUM
fbem-29750	128	3	.	.	PUNCT
fbem-29750	128	4	key	key	ADJ
fbem-29750	128	5	audit	audit	NOUN
fbem-29750	128	6	item	item	NOUN
fbem-29750	128	7	description	description	NOUN
fbem-29750	128	8	section	section	NOUN
fbem-29750	128	9	regression	regression	NOUN
fbem-29750	128	10	results	result	NOUN
fbem-29750	128	11	(	(	PUNCT
fbem-29750	128	12	1	1	NUM
fbem-29750	128	13	)	)	PUNCT
fbem-29750	128	14	(	(	PUNCT
fbem-29750	128	15	2	2	NUM
fbem-29750	128	16	)	)	PUNCT
fbem-29750	128	17	(	(	PUNCT
fbem-29750	128	18	3	3	X
fbem-29750	128	19	)	)	PUNCT
fbem-29750	128	20	(	(	PUNCT
fbem-29750	128	21	4	4	X
fbem-29750	128	22	)	)	PUNCT
fbem-29750	128	23	dependent	dependent	ADJ
fbem-29750	128	24	variable	variable	ADJ
fbem-29750	128	25	kaml	kaml	PROPN
fbem-29750	128	26	kaml	kaml	PROPN
fbem-29750	128	27	kaml	kaml	PROPN
fbem-29750	128	28	kaml	kaml	PROPN
fbem-29750	128	29	independent	independent	PROPN
fbem-29750	128	30	variable	variable	PROPN
fbem-29750	128	31	full	full	ADJ
fbem-29750	128	32	sample	sample	NOUN
fbem-29750	128	33	full	full	ADJ
fbem-29750	128	34	sample	sample	NOUN
fbem-29750	128	35	low	low	ADJ
fbem-29750	128	36	digital	digital	ADJ
fbem-29750	128	37	level	level	NOUN
fbem-29750	128	38	group	group	NOUN
fbem-29750	128	39	high	high	ADJ
fbem-29750	128	40	digital	digital	ADJ
fbem-29750	128	41	level	level	NOUN
fbem-29750	128	42	group	group	NOUN
fbem-29750	128	43	dig	dig	VERB
fbem-29750	128	44	0.033	0.033	NUM
fbem-29750	128	45	*	*	PUNCT
fbem-29750	128	46	*	*	PUNCT
fbem-29750	128	47	*	*	PUNCT
fbem-29750	128	48	0.013	0.013	NUM
fbem-29750	128	49	*	*	PUNCT
fbem-29750	128	50	*	*	PUNCT
fbem-29750	128	51	*	*	PUNCT
fbem-29750	128	52	-0.005	-0.005	PUNCT
fbem-29750	129	1	0.017	0.017	NUM
fbem-29750	129	2	*	*	PUNCT
fbem-29750	129	3	*	*	PUNCT
fbem-29750	129	4	(	(	PUNCT
fbem-29750	129	5	0.004	0.004	NUM
fbem-29750	129	6	)	)	PUNCT
fbem-29750	129	7	(	(	PUNCT
fbem-29750	129	8	0.004	0.004	NUM
fbem-29750	129	9	)	)	PUNCT
fbem-29750	129	10	(	(	PUNCT
fbem-29750	129	11	0.012	0.012	NUM
fbem-29750	129	12	)	)	PUNCT
fbem-29750	129	13	(	(	PUNCT
fbem-29750	129	14	0.007	0.007	NUM
fbem-29750	129	15	)	)	PUNCT
fbem-29750	129	16	size	size	NOUN
fbem-29750	129	17	0.078	0.078	NUM
fbem-29750	129	18	*	*	PUNCT
fbem-29750	129	19	*	*	PUNCT
fbem-29750	129	20	*	*	PUNCT
fbem-29750	129	21	0.093	0.093	NUM
fbem-29750	129	22	*	*	PUNCT
fbem-29750	129	23	*	*	PUNCT
fbem-29750	129	24	*	*	PUNCT
fbem-29750	129	25	0.065	0.065	NUM
fbem-29750	129	26	*	*	PUNCT
fbem-29750	129	27	*	*	PUNCT
fbem-29750	129	28	*	*	PUNCT
fbem-29750	129	29	(	(	PUNCT
fbem-29750	129	30	0.005	0.005	NUM
fbem-29750	129	31	)	)	PUNCT
fbem-29750	129	32	(	(	PUNCT
fbem-29750	129	33	0.007	0.007	NUM
fbem-29750	129	34	)	)	PUNCT
fbem-29750	129	35	(	(	PUNCT
fbem-29750	129	36	0.006	0.006	NUM
fbem-29750	129	37	)	)	PUNCT
fbem-29750	129	38	roa	roa	NOUN
fbem-29750	129	39	-0.938	-0.938	PROPN
fbem-29750	129	40	*	*	PUNCT
fbem-29750	129	41	*	*	PUNCT
fbem-29750	129	42	*	*	PUNCT
fbem-29750	129	43	-0.938	-0.938	ADJ
fbem-29750	129	44	*	*	PUNCT
fbem-29750	129	45	*	*	PUNCT
fbem-29750	129	46	*	*	PUNCT
fbem-29750	129	47	-0.916	-0.916	PUNCT
fbem-29750	129	48	*	*	PUNCT
fbem-29750	129	49	*	*	PUNCT
fbem-29750	129	50	*	*	PUNCT
fbem-29750	129	51	(	(	PUNCT
fbem-29750	129	52	0.099	0.099	NUM
fbem-29750	129	53	)	)	PUNCT
fbem-29750	129	54	(	(	PUNCT
fbem-29750	129	55	0.159	0.159	NUM
fbem-29750	129	56	)	)	PUNCT
fbem-29750	129	57	(	(	PUNCT
fbem-29750	129	58	0.128	0.128	NUM
fbem-29750	129	59	)	)	PUNCT
fbem-29750	129	60	rec	rec	NOUN
fbem-29750	129	61	0.380	0.380	NUM
fbem-29750	129	62	*	*	PUNCT
fbem-29750	129	63	*	*	PUNCT
fbem-29750	129	64	*	*	PUNCT
fbem-29750	129	65	0.317	0.317	NUM
fbem-29750	129	66	*	*	PUNCT
fbem-29750	129	67	*	*	PUNCT
fbem-29750	129	68	*	*	PUNCT
fbem-29750	129	69	0.402	0.402	NUM
fbem-29750	129	70	*	*	PUNCT
fbem-29750	129	71	*	*	PUNCT
fbem-29750	129	72	*	*	PUNCT
fbem-29750	129	73	(	(	PUNCT
fbem-29750	129	74	0.047	0.047	NUM
fbem-29750	129	75	)	)	PUNCT
fbem-29750	129	76	(	(	PUNCT
fbem-29750	129	77	0.078	0.078	NUM
fbem-29750	129	78	)	)	PUNCT
fbem-29750	129	79	(	(	PUNCT
fbem-29750	129	80	0.060	0.060	NUM
fbem-29750	129	81	)	)	PUNCT
fbem-29750	129	82	debt	debt	NOUN
fbem-29750	129	83	0.044	0.044	NUM
fbem-29750	129	84	0.071	0.071	NUM
fbem-29750	129	85	*	*	PROPN
fbem-29750	129	86	0.032	0.032	NUM
fbem-29750	129	87	(	(	PUNCT
fbem-29750	129	88	0.029	0.029	NUM
fbem-29750	129	89	)	)	PUNCT
fbem-29750	129	90	(	(	PUNCT
fbem-29750	129	91	0.043	0.043	NUM
fbem-29750	129	92	)	)	PUNCT
fbem-29750	129	93	(	(	PUNCT
fbem-29750	129	94	0.041	0.041	NUM
fbem-29750	129	95	)	)	PUNCT
fbem-29750	129	96	growth	growth	NOUN
fbem-29750	129	97	0.052	0.052	PRON
fbem-29750	129	98	*	*	PUNCT
fbem-29750	129	99	*	*	PUNCT
fbem-29750	129	100	*	*	PUNCT
fbem-29750	129	101	0.036	0.036	NUM
fbem-29750	129	102	*	*	PUNCT
fbem-29750	129	103	0.065	0.065	NUM
fbem-29750	129	104	*	*	PUNCT
fbem-29750	129	105	*	*	PUNCT
fbem-29750	129	106	*	*	PUNCT
fbem-29750	129	107	(	(	PUNCT
fbem-29750	129	108	0.014	0.014	NUM
fbem-29750	129	109	)	)	PUNCT
fbem-29750	129	110	(	(	PUNCT
fbem-29750	129	111	0.019	0.019	NUM
fbem-29750	129	112	)	)	PUNCT
fbem-29750	129	113	(	(	PUNCT
fbem-29750	129	114	0.020	0.020	NUM
fbem-29750	129	115	)	)	PUNCT
fbem-29750	129	116	mshare	mshare	NOUN
fbem-29750	129	117	0.065	0.065	NUM
fbem-29750	129	118	*	*	PUNCT
fbem-29750	129	119	0.200	0.200	NUM
fbem-29750	129	120	*	*	PUNCT
fbem-29750	129	121	*	*	PUNCT
fbem-29750	129	122	*	*	PUNCT
fbem-29750	129	123	-0.044	-0.044	PROPN
fbem-29750	129	124	(	(	PUNCT
fbem-29750	129	125	0.036	0.036	NUM
fbem-29750	129	126	)	)	PUNCT
fbem-29750	129	127	(	(	PUNCT
fbem-29750	129	128	0.055	0.055	NUM
fbem-29750	129	129	)	)	PUNCT
fbem-29750	129	130	(	(	PUNCT
fbem-29750	129	131	0.048	0.048	NUM
fbem-29750	129	132	)	)	PUNCT
fbem-29750	129	133	top1	top1	PROPN
fbem-29750	129	134	-0.001	-0.001	PUNCT
fbem-29750	130	1	*	*	PUNCT
fbem-29750	130	2	*	*	PUNCT
fbem-29750	130	3	*	*	PUNCT
fbem-29750	130	4	-0.001	-0.001	PUNCT
fbem-29750	130	5	*	*	PUNCT
fbem-29750	130	6	*	*	PUNCT
fbem-29750	130	7	-0.001	-0.001	PUNCT
fbem-29750	131	1	*	*	PUNCT
fbem-29750	131	2	*	*	PUNCT
fbem-29750	131	3	*	*	PUNCT
fbem-29750	131	4	(	(	PUNCT
fbem-29750	131	5	0.000	0.000	NUM
fbem-29750	131	6	)	)	PUNCT
fbem-29750	131	7	(	(	PUNCT
fbem-29750	131	8	0.000	0.000	NUM
fbem-29750	131	9	)	)	PUNCT
fbem-29750	131	10	(	(	PUNCT
fbem-29750	131	11	0.000	0.000	X
fbem-29750	131	12	)	)	PUNCT
fbem-29750	131	13	cfo	cfo	NOUN
fbem-29750	131	14	-0.052	-0.052	NUM
fbem-29750	131	15	-0.049	-0.049	PUNCT
fbem-29750	131	16	-0.059	-0.059	PUNCT
fbem-29750	131	17	(	(	PUNCT
fbem-29750	131	18	0.076	0.076	NUM
fbem-29750	131	19	)	)	PUNCT
fbem-29750	131	20	(	(	PUNCT
fbem-29750	131	21	0.115	0.115	NUM
fbem-29750	131	22	)	)	PUNCT
fbem-29750	131	23	(	(	PUNCT
fbem-29750	131	24	0.102	0.102	NUM
fbem-29750	131	25	)	)	PUNCT
fbem-29750	131	26	soe	soe	PROPN
fbem-29750	132	1	-0.043	-0.043	PUNCT
fbem-29750	132	2	*	*	PUNCT
fbem-29750	132	3	*	*	PUNCT
fbem-29750	132	4	*	*	PUNCT
fbem-29750	132	5	-0.018	-0.018	NOUN
fbem-29750	132	6	-0.071	-0.071	VERB
fbem-29750	132	7	*	*	PUNCT
fbem-29750	132	8	*	*	PUNCT
fbem-29750	132	9	*	*	PUNCT
fbem-29750	132	10	(	(	PUNCT
fbem-29750	132	11	0.010	0.010	NUM
fbem-29750	132	12	)	)	PUNCT
fbem-29750	132	13	(	(	PUNCT
fbem-29750	132	14	0.016	0.016	NUM
fbem-29750	132	15	)	)	PUNCT
fbem-29750	132	16	(	(	PUNCT
fbem-29750	132	17	0.014	0.014	NUM
fbem-29750	132	18	)	)	PUNCT
fbem-29750	132	19	listage	listage	NOUN
fbem-29750	132	20	-0.027	-0.027	NOUN
fbem-29750	132	21	*	*	PUNCT
fbem-29750	132	22	*	*	PUNCT
fbem-29750	132	23	*	*	PUNCT
fbem-29750	132	24	-0.045	-0.045	PUNCT
fbem-29750	132	25	*	*	PUNCT
fbem-29750	132	26	*	*	PUNCT
fbem-29750	132	27	*	*	PUNCT
fbem-29750	132	28	-0.008	-0.008	INTJ
fbem-29750	132	29	(	(	PUNCT
fbem-29750	132	30	0.008	0.008	NUM
fbem-29750	132	31	)	)	PUNCT
fbem-29750	132	32	(	(	PUNCT
fbem-29750	132	33	0.012	0.012	NUM
fbem-29750	132	34	)	)	PUNCT
fbem-29750	132	35	(	(	PUNCT
fbem-29750	132	36	0.012	0.012	NUM
fbem-29750	132	37	)	)	PUNCT
fbem-29750	132	38	big4	big4	NOUN
fbem-29750	132	39	0.190	0.190	NUM
fbem-29750	132	40	*	*	PUNCT
fbem-29750	132	41	*	*	PUNCT
fbem-29750	132	42	*	*	PUNCT
fbem-29750	132	43	0.197	0.197	NUM
fbem-29750	132	44	*	*	PUNCT
fbem-29750	132	45	*	*	PUNCT
fbem-29750	132	46	*	*	PUNCT
fbem-29750	132	47	0.187	0.187	NUM
fbem-29750	132	48	*	*	PUNCT
fbem-29750	132	49	*	*	PUNCT
fbem-29750	132	50	*	*	PUNCT
fbem-29750	132	51	(	(	PUNCT
fbem-29750	132	52	0.017	0.017	NUM
fbem-29750	132	53	)	)	PUNCT
fbem-29750	132	54	(	(	PUNCT
fbem-29750	132	55	0.028	0.028	NUM
fbem-29750	132	56	)	)	PUNCT
fbem-29750	132	57	(	(	PUNCT
fbem-29750	132	58	0.022	0.022	NUM
fbem-29750	132	59	)	)	PUNCT
fbem-29750	132	60	loss	loss	NOUN
fbem-29750	132	61	-0.029	-0.029	NOUN
fbem-29750	132	62	*	*	PUNCT
fbem-29750	132	63	-0.027	-0.027	PROPN
fbem-29750	132	64	-0.029	-0.029	X
fbem-29750	132	65	(	(	PUNCT
fbem-29750	132	66	0.017	0.017	NUM
fbem-29750	132	67	)	)	PUNCT
fbem-29750	132	68	(	(	PUNCT
fbem-29750	132	69	0.025	0.025	NUM
fbem-29750	132	70	)	)	PUNCT
fbem-29750	132	71	(	(	PUNCT
fbem-29750	132	72	0.022	0.022	NUM
fbem-29750	132	73	)	)	PUNCT
fbem-29750	133	1	_	_	NOUN
fbem-29750	133	2	cons	con	NOUN
fbem-29750	133	3	5.932	5.932	NUM
fbem-29750	133	4	*	*	PUNCT
fbem-29750	133	5	*	*	PUNCT
fbem-29750	133	6	*	*	PUNCT
fbem-29750	133	7	4.290	4.290	NUM
fbem-29750	133	8	*	*	PUNCT
fbem-29750	133	9	*	*	PUNCT
fbem-29750	133	10	*	*	PUNCT
fbem-29750	133	11	3.990	3.990	NUM
fbem-29750	133	12	*	*	PUNCT
fbem-29750	133	13	*	*	PUNCT
fbem-29750	133	14	*	*	PUNCT
fbem-29750	133	15	4.544	4.544	NUM
fbem-29750	133	16	*	*	PUNCT
fbem-29750	133	17	*	*	PUNCT
fbem-29750	133	18	*	*	PUNCT
fbem-29750	133	19	(	(	PUNCT
fbem-29750	133	20	0.008	0.008	NUM
fbem-29750	133	21	)	)	PUNCT
fbem-29750	133	22	(	(	PUNCT
fbem-29750	133	23	0.093	0.093	NUM
fbem-29750	133	24	)	)	PUNCT
fbem-29750	133	25	(	(	PUNCT
fbem-29750	133	26	0.139	0.139	NUM
fbem-29750	133	27	)	)	PUNCT
fbem-29750	133	28	(	(	PUNCT
fbem-29750	133	29	0.128	0.128	NUM
fbem-29750	133	30	)	)	PUNCT
fbem-29750	133	31	ind	ind	NOUN
fbem-29750	134	1	yes	yes	INTJ
fbem-29750	134	2	yes	yes	INTJ
fbem-29750	135	1	yes	yes	INTJ
fbem-29750	136	1	yes	yes	INTJ
fbem-29750	136	2	year	year	NOUN
fbem-29750	137	1	yes	yes	INTJ
fbem-29750	137	2	yes	yes	INTJ
fbem-29750	138	1	yes	yes	INTJ
fbem-29750	139	1	yes	yes	INTJ
fbem-29750	140	1	n	n	CCONJ
fbem-29750	141	1	15533.000	15533.000	NUM
fbem-29750	141	2	15533.000	15533.000	NUM
fbem-29750	141	3	7039.000	7039.000	NUM
fbem-29750	141	4	8494.000	8494.000	NUM
fbem-29750	141	5	r2_a	r2_a	NOUN
fbem-29750	141	6	0.026	0.026	NUM
fbem-29750	141	7	0.083	0.083	NUM
fbem-29750	141	8	0.086	0.086	NUM
fbem-29750	141	9	0.076	0.076	NUM
fbem-29750	141	10	dig	dig	VERB
fbem-29750	141	11	0.033	0.033	NUM
fbem-29750	141	12	*	*	PUNCT
fbem-29750	141	13	*	*	PUNCT
fbem-29750	141	14	*	*	PUNCT
fbem-29750	141	15	0.013	0.013	NUM
fbem-29750	141	16	*	*	PUNCT
fbem-29750	141	17	*	*	PUNCT
fbem-29750	141	18	*	*	PUNCT
fbem-29750	141	19	-0.005	-0.005	PUNCT
fbem-29750	142	1	0.017	0.017	NUM
fbem-29750	142	2	*	*	PUNCT
fbem-29750	142	3	*	*	PUNCT
fbem-29750	142	4	(	(	PUNCT
fbem-29750	142	5	0.004	0.004	NUM
fbem-29750	142	6	)	)	PUNCT
fbem-29750	142	7	(	(	PUNCT
fbem-29750	142	8	0.004	0.004	NUM
fbem-29750	142	9	)	)	PUNCT
fbem-29750	142	10	(	(	PUNCT
fbem-29750	142	11	0.012	0.012	NUM
fbem-29750	142	12	)	)	PUNCT
fbem-29750	142	13	(	(	PUNCT
fbem-29750	142	14	0.007	0.007	NUM
fbem-29750	142	15	)	)	PUNCT
fbem-29750	142	16	size	size	NOUN
fbem-29750	142	17	0.078	0.078	NUM
fbem-29750	142	18	*	*	PUNCT
fbem-29750	142	19	*	*	PUNCT
fbem-29750	142	20	*	*	PUNCT
fbem-29750	142	21	0.093	0.093	NUM
fbem-29750	142	22	*	*	PUNCT
fbem-29750	142	23	*	*	PUNCT
fbem-29750	142	24	*	*	PUNCT
fbem-29750	142	25	0.065	0.065	NUM
fbem-29750	142	26	*	*	PUNCT
fbem-29750	142	27	*	*	PUNCT
fbem-29750	142	28	*	*	PUNCT
fbem-29750	142	29	(	(	PUNCT
fbem-29750	142	30	3	3	X
fbem-29750	142	31	)	)	PUNCT
fbem-29750	142	32	regression	regression	NOUN
fbem-29750	142	33	analysis	analysis	NOUN
fbem-29750	142	34	of	of	ADP
fbem-29750	142	35	digital	digital	ADJ
fbem-29750	142	36	transformation	transformation	NOUN
fbem-29750	142	37	and	and	CCONJ
fbem-29750	142	38	key	key	ADJ
fbem-29750	142	39	audit	audit	NOUN
fbem-29750	142	40	issues	issue	NOUN
fbem-29750	142	41	in	in	ADP
fbem-29750	142	42	this	this	DET
fbem-29750	142	43	paper	paper	NOUN
fbem-29750	142	44	,	,	PUNCT
fbem-29750	142	45	model	model	NOUN
fbem-29750	142	46	(	(	PUNCT
fbem-29750	142	47	3	3	NUM
fbem-29750	142	48	-	-	SYM
fbem-29750	142	49	3	3	NUM
fbem-29750	142	50	)	)	PUNCT
fbem-29750	142	51	is	be	AUX
fbem-29750	142	52	used	use	VERB
fbem-29750	142	53	to	to	PART
fbem-29750	142	54	verify	verify	VERB
fbem-29750	142	55	the	the	DET
fbem-29750	142	56	impact	impact	NOUN
fbem-29750	142	57	of	of	ADP
fbem-29750	142	58	enterprise	enterprise	NOUN
fbem-29750	142	59	digital	digital	ADJ
fbem-29750	142	60	transformation	transformation	NOUN
fbem-29750	142	61	on	on	ADP
fbem-29750	142	62	the	the	DET
fbem-29750	142	63	response	response	NOUN
fbem-29750	142	64	segment	segment	NOUN
fbem-29750	142	65	of	of	ADP
fbem-29750	142	66	key	key	ADJ
fbem-29750	142	67	audit	audit	NOUN
fbem-29750	142	68	events	event	NOUN
fbem-29750	142	69	.	.	PUNCT
fbem-29750	143	1	after	after	ADP
fbem-29750	143	2	controlling	control	VERB
fbem-29750	143	3	the	the	DET
fbem-29750	143	4	fixed	fix	VERB
fbem-29750	143	5	effect	effect	NOUN
fbem-29750	143	6	of	of	ADP
fbem-29750	143	7	industry	industry	NOUN
fbem-29750	143	8	and	and	CCONJ
fbem-29750	143	9	year	year	NOUN
fbem-29750	143	10	,	,	PUNCT
fbem-29750	143	11	the	the	DET
fbem-29750	143	12	degree	degree	NOUN
fbem-29750	143	13	of	of	ADP
fbem-29750	143	14	enterprise	enterprise	NOUN
fbem-29750	143	15	digital	digital	ADJ
fbem-29750	143	16	transformation	transformation	NOUN
fbem-29750	143	17	(	(	PUNCT
fbem-29750	143	18	dig	dig	NOUN
fbem-29750	143	19	)	)	PUNCT
fbem-29750	143	20	and	and	CCONJ
fbem-29750	143	21	the	the	DET
fbem-29750	143	22	text	text	NOUN
fbem-29750	143	23	length	length	NOUN
fbem-29750	143	24	(	(	PUNCT
fbem-29750	143	25	sol	sol	NOUN
fbem-29750	143	26	)	)	PUNCT
fbem-29750	143	27	of	of	ADP
fbem-29750	143	28	the	the	DET
fbem-29750	143	29	response	response	NOUN
fbem-29750	143	30	segment	segment	NOUN
fbem-29750	143	31	of	of	ADP
fbem-29750	143	32	key	key	ADJ
fbem-29750	143	33	audit	audit	NOUN
fbem-29750	143	34	events	event	NOUN
fbem-29750	143	35	are	be	AUX
fbem-29750	143	36	regressed	regress	VERB
fbem-29750	143	37	.	.	PUNCT
fbem-29750	144	1	the	the	DET
fbem-29750	144	2	univariate	univariate	ADJ
fbem-29750	144	3	regression	regression	NOUN
fbem-29750	144	4	results	result	NOUN
fbem-29750	144	5	are	be	AUX
fbem-29750	144	6	shown	show	VERB
fbem-29750	144	7	in	in	ADP
fbem-29750	144	8	column	column	NOUN
fbem-29750	144	9	(	(	PUNCT
fbem-29750	144	10	1	1	NUM
fbem-29750	144	11	)	)	PUNCT
fbem-29750	144	12	of	of	ADP
fbem-29750	144	13	table	table	NOUN
fbem-29750	144	14	5	5	NUM
fbem-29750	144	15	.	.	PUNCT
fbem-29750	145	1	the	the	DET
fbem-29750	145	2	impact	impact	NOUN
fbem-29750	145	3	of	of	ADP
fbem-29750	145	4	the	the	DET
fbem-29750	145	5	degree	degree	NOUN
fbem-29750	145	6	of	of	ADP
fbem-29750	145	7	enterprise	enterprise	NOUN
fbem-29750	145	8	digital	digital	ADJ
fbem-29750	145	9	transformation	transformation	NOUN
fbem-29750	145	10	(	(	PUNCT
fbem-29750	145	11	dig	dig	NOUN
fbem-29750	145	12	)	)	PUNCT
fbem-29750	145	13	on	on	ADP
fbem-29750	145	14	the	the	DET
fbem-29750	145	15	text	text	NOUN
fbem-29750	145	16	length	length	NOUN
fbem-29750	145	17	(	(	PUNCT
fbem-29750	145	18	sol	sol	NOUN
fbem-29750	145	19	)	)	PUNCT
fbem-29750	145	20	of	of	ADP
fbem-29750	145	21	the	the	DET
fbem-29750	145	22	critical	critical	ADJ
fbem-29750	145	23	audit	audit	NOUN
fbem-29750	145	24	response	response	NOUN
fbem-29750	145	25	paragraph	paragraph	NOUN
fbem-29750	145	26	passes	pass	VERB
fbem-29750	145	27	a	a	DET
fbem-29750	145	28	1	1	NUM
fbem-29750	145	29	%	%	NOUN
fbem-29750	145	30	significance	significance	NOUN
fbem-29750	145	31	test	test	NOUN
fbem-29750	145	32	with	with	ADP
fbem-29750	145	33	a	a	DET
fbem-29750	145	34	correlation	correlation	NOUN
fbem-29750	145	35	coefficient	coefficient	NOUN
fbem-29750	145	36	of	of	ADP
fbem-29750	145	37	0.03	0.03	NUM
fbem-29750	145	38	.	.	PUNCT
fbem-29750	146	1	column	column	NOUN
fbem-29750	146	2	(	(	PUNCT
fbem-29750	146	3	2	2	NUM
fbem-29750	146	4	)	)	PUNCT
fbem-29750	146	5	of	of	ADP
fbem-29750	146	6	table	table	NOUN
fbem-29750	146	7	5	5	NUM
fbem-29750	146	8	-	-	SYM
fbem-29750	146	9	6	6	NUM
fbem-29750	146	10	shows	show	VERB
fbem-29750	146	11	the	the	DET
fbem-29750	146	12	regression	regression	NOUN
fbem-29750	146	13	results	result	VERB
fbem-29750	146	14	with	with	ADP
fbem-29750	146	15	the	the	DET
fbem-29750	146	16	addition	addition	NOUN
fbem-29750	146	17	of	of	ADP
fbem-29750	146	18	control	control	NOUN
fbem-29750	146	19	variables	variable	NOUN
fbem-29750	146	20	.	.	PUNCT
fbem-29750	147	1	the	the	DET
fbem-29750	147	2	correlation	correlation	NOUN
fbem-29750	147	3	coefficient	coefficient	NOUN
fbem-29750	147	4	between	between	ADP
fbem-29750	147	5	the	the	DET
fbem-29750	147	6	degree	degree	NOUN
fbem-29750	147	7	of	of	ADP
fbem-29750	147	8	enterprise	enterprise	NOUN
fbem-29750	147	9	digital	digital	ADJ
fbem-29750	147	10	transformation	transformation	NOUN
fbem-29750	147	11	(	(	PUNCT
fbem-29750	147	12	dig	dig	NOUN
fbem-29750	147	13	)	)	PUNCT
fbem-29750	147	14	and	and	CCONJ
fbem-29750	147	15	the	the	DET
fbem-29750	147	16	text	text	NOUN
fbem-29750	147	17	length	length	NOUN
fbem-29750	147	18	(	(	PUNCT
fbem-29750	147	19	sol	sol	NOUN
fbem-29750	147	20	)	)	PUNCT
fbem-29750	147	21	of	of	ADP
fbem-29750	147	22	the	the	DET
fbem-29750	147	23	response	response	NOUN
fbem-29750	147	24	paragraphs	paragraph	NOUN
fbem-29750	147	25	of	of	ADP
fbem-29750	147	26	key	key	ADJ
fbem-29750	147	27	audit	audit	NOUN
fbem-29750	147	28	matters	matter	NOUN
fbem-29750	147	29	is	be	AUX
fbem-29750	147	30	0.014	0.014	NUM
fbem-29750	147	31	,	,	PUNCT
fbem-29750	147	32	which	which	PRON
fbem-29750	147	33	is	be	AUX
fbem-29750	147	34	still	still	ADV
fbem-29750	147	35	significantly	significantly	ADV
fbem-29750	147	36	positive	positive	ADJ
fbem-29750	147	37	at	at	ADP
fbem-29750	147	38	the	the	DET
fbem-29750	147	39	level	level	NOUN
fbem-29750	147	40	of	of	ADP
fbem-29750	147	41	1	1	NUM
fbem-29750	147	42	%	%	NOUN
fbem-29750	147	43	,	,	PUNCT
fbem-29750	147	44	preliminarily	preliminarily	ADV
fbem-29750	147	45	verifying	verify	VERB
fbem-29750	147	46	that	that	SCONJ
fbem-29750	147	47	digital	digital	ADJ
fbem-29750	147	48	transformation	transformation	NOUN
fbem-29750	147	49	promotes	promote	VERB
fbem-29750	147	50	the	the	DET
fbem-29750	147	51	detailed	detailed	ADJ
fbem-29750	147	52	disclosure	disclosure	NOUN
fbem-29750	147	53	of	of	ADP
fbem-29750	147	54	the	the	DET
fbem-29750	147	55	response	response	NOUN
fbem-29750	147	56	paragraphs	paragraph	NOUN
fbem-29750	147	57	of	of	ADP
fbem-29750	147	58	key	key	ADJ
fbem-29750	147	59	audit	audit	NOUN
fbem-29750	147	60	matters	matter	NOUN
fbem-29750	147	61	.	.	PUNCT
fbem-29750	148	1	further	far	ADV
fbem-29750	148	2	,	,	PUNCT
fbem-29750	148	3	according	accord	VERB
fbem-29750	148	4	to	to	ADP
fbem-29750	148	5	the	the	DET
fbem-29750	148	6	median	median	ADJ
fbem-29750	148	7	digitization	digitization	NOUN
fbem-29750	148	8	degree	degree	NOUN
fbem-29750	148	9	of	of	ADP
fbem-29750	148	10	enterprises	enterprise	NOUN
fbem-29750	148	11	,	,	PUNCT
fbem-29750	148	12	the	the	DET
fbem-29750	148	13	regression	regression	NOUN
fbem-29750	148	14	results	result	NOUN
fbem-29750	148	15	are	be	AUX
fbem-29750	148	16	shown	show	VERB
fbem-29750	148	17	in	in	ADP
fbem-29750	148	18	columns	column	NOUN
fbem-29750	148	19	5	5	NUM
fbem-29750	148	20	(	(	PUNCT
fbem-29750	148	21	3	3	NUM
fbem-29750	148	22	)	)	PUNCT
fbem-29750	148	23	(	(	PUNCT
fbem-29750	148	24	4	4	NUM
fbem-29750	148	25	)	)	PUNCT
fbem-29750	148	26	.	.	PUNCT
fbem-29750	149	1	it	it	PRON
fbem-29750	149	2	can	can	AUX
fbem-29750	149	3	be	be	AUX
fbem-29750	149	4	found	find	VERB
fbem-29750	149	5	that	that	SCONJ
fbem-29750	149	6	the	the	DET
fbem-29750	149	7	text	text	NOUN
fbem-29750	149	8	length	length	NOUN
fbem-29750	149	9	of	of	ADP
fbem-29750	149	10	the	the	DET
fbem-29750	149	11	response	response	NOUN
fbem-29750	149	12	paragraphs	paragraph	NOUN
fbem-29750	149	13	of	of	ADP
fbem-29750	149	14	key	key	ADJ
fbem-29750	149	15	audit	audit	NOUN
fbem-29750	149	16	matters	matter	NOUN
fbem-29750	149	17	is	be	AUX
fbem-29750	149	18	longer	long	ADJ
fbem-29750	149	19	in	in	ADP
fbem-29750	149	20	enterprises	enterprise	NOUN
fbem-29750	149	21	with	with	ADP
fbem-29750	149	22	higher	high	ADJ
fbem-29750	149	23	digitization	digitization	NOUN
fbem-29750	149	24	degree	degree	NOUN
fbem-29750	149	25	.	.	PUNCT
fbem-29750	150	1	it	it	PRON
fbem-29750	150	2	shows	show	VERB
fbem-29750	150	3	that	that	SCONJ
fbem-29750	150	4	the	the	PRON
fbem-29750	150	5	higher	high	ADJ
fbem-29750	150	6	the	the	DET
fbem-29750	150	7	degree	degree	NOUN
fbem-29750	150	8	of	of	ADP
fbem-29750	150	9	enterprise	enterprise	NOUN
fbem-29750	150	10	digital	digital	ADJ
fbem-29750	150	11	transformation	transformation	NOUN
fbem-29750	150	12	,	,	PUNCT
fbem-29750	150	13	the	the	DET
fbem-29750	150	14	more	more	ADJ
fbem-29750	150	15	auditors	auditor	NOUN
fbem-29750	150	16	describe	describe	VERB
fbem-29750	150	17	the	the	DET
fbem-29750	150	18	response	response	NOUN
fbem-29750	150	19	measures	measure	NOUN
fbem-29750	150	20	of	of	ADP
fbem-29750	150	21	key	key	ADJ
fbem-29750	150	22	audit	audit	NOUN
fbem-29750	150	23	matters	matter	NOUN
fbem-29750	150	24	,	,	PUNCT
fbem-29750	150	25	and	and	CCONJ
fbem-29750	150	26	the	the	PRON
fbem-29750	150	27	longer	long	ADV
fbem-29750	150	28	the	the	DET
fbem-29750	150	29	text	text	NOUN
fbem-29750	150	30	length	length	NOUN
fbem-29750	150	31	of	of	ADP
fbem-29750	150	32	the	the	DET
fbem-29750	150	33	response	response	NOUN
fbem-29750	150	34	paragraphs	paragraph	NOUN
fbem-29750	150	35	of	of	ADP
fbem-29750	150	36	key	key	ADJ
fbem-29750	150	37	audit	audit	NOUN
fbem-29750	150	38	matters	matter	NOUN
fbem-29750	150	39	.	.	PUNCT
fbem-29750	151	1	this	this	PRON
fbem-29750	151	2	can	can	AUX
fbem-29750	151	3	indicate	indicate	VERB
fbem-29750	151	4	that	that	SCONJ
fbem-29750	151	5	our	our	PRON
fbem-29750	151	6	auditors	auditor	NOUN
fbem-29750	151	7	'	'	PART
fbem-29750	151	8	awareness	awareness	NOUN
fbem-29750	151	9	of	of	ADP
fbem-29750	151	10	this	this	DET
fbem-29750	151	11	risk	risk	NOUN
fbem-29750	151	12	factor	factor	NOUN
fbem-29750	151	13	in	in	ADP
fbem-29750	151	14	the	the	DET
fbem-29750	151	15	digital	digital	ADJ
fbem-29750	151	16	transformation	transformation	NOUN
fbem-29750	151	17	of	of	ADP
fbem-29750	151	18	enterprises	enterprise	NOUN
fbem-29750	151	19	is	be	AUX
fbem-29750	151	20	reflected	reflect	VERB
fbem-29750	151	21	in	in	ADP
fbem-29750	151	22	more	more	ADV
fbem-29750	151	23	cautious	cautious	ADJ
fbem-29750	151	24	response	response	NOUN
fbem-29750	151	25	decisions	decision	NOUN
fbem-29750	151	26	.	.	PUNCT
fbem-29750	152	1	313	313	NUM
fbem-29750	152	2	table	table	NOUN
fbem-29750	152	3	5	5	NUM
fbem-29750	152	4	.	.	PUNCT
fbem-29750	152	5	key	key	ADJ
fbem-29750	152	6	audit	audit	NOUN
fbem-29750	152	7	matters	matter	NOUN
fbem-29750	152	8	should	should	AUX
fbem-29750	152	9	be	be	AUX
fbem-29750	152	10	subject	subject	ADJ
fbem-29750	152	11	to	to	ADP
fbem-29750	152	12	regression	regression	NOUN
fbem-29750	152	13	results	result	NOUN
fbem-29750	152	14	(	(	PUNCT
fbem-29750	152	15	1	1	NUM
fbem-29750	152	16	)	)	PUNCT
fbem-29750	152	17	(	(	PUNCT
fbem-29750	152	18	2	2	NUM
fbem-29750	152	19	)	)	PUNCT
fbem-29750	152	20	(	(	PUNCT
fbem-29750	152	21	3	3	X
fbem-29750	152	22	)	)	PUNCT
fbem-29750	152	23	(	(	PUNCT
fbem-29750	152	24	4	4	X
fbem-29750	152	25	)	)	PUNCT
fbem-29750	152	26	dependent	dependent	ADJ
fbem-29750	152	27	variable	variable	ADJ
fbem-29750	152	28	sol	sol	NOUN
fbem-29750	152	29	sol	sol	PROPN
fbem-29750	152	30	sol	sol	PROPN
fbem-29750	152	31	sol	sol	PROPN
fbem-29750	152	32	independent	independent	ADJ
fbem-29750	152	33	variable	variable	ADJ
fbem-29750	152	34	full	full	ADJ
fbem-29750	152	35	sample	sample	NOUN
fbem-29750	152	36	full	full	ADJ
fbem-29750	152	37	sample	sample	NOUN
fbem-29750	152	38	low	low	ADJ
fbem-29750	152	39	digital	digital	ADJ
fbem-29750	152	40	level	level	NOUN
fbem-29750	152	41	group	group	NOUN
fbem-29750	152	42	high	high	ADJ
fbem-29750	152	43	digital	digital	ADJ
fbem-29750	152	44	level	level	NOUN
fbem-29750	152	45	group	group	NOUN
fbem-29750	152	46	dig	dig	VERB
fbem-29750	152	47	0.030	0.030	NUM
fbem-29750	152	48	*	*	PUNCT
fbem-29750	152	49	*	*	PUNCT
fbem-29750	152	50	*	*	PUNCT
fbem-29750	152	51	0.014	0.014	NUM
fbem-29750	152	52	*	*	PUNCT
fbem-29750	152	53	*	*	PUNCT
fbem-29750	152	54	*	*	PUNCT
fbem-29750	153	1	-0.000	-0.000	PUNCT
fbem-29750	154	1	0.020	0.020	NUM
fbem-29750	154	2	*	*	PUNCT
fbem-29750	154	3	*	*	PUNCT
fbem-29750	154	4	*	*	PUNCT
fbem-29750	154	5	(	(	PUNCT
fbem-29750	154	6	0.003	0.003	NUM
fbem-29750	154	7	)	)	PUNCT
fbem-29750	154	8	(	(	PUNCT
fbem-29750	154	9	0.003	0.003	NUM
fbem-29750	154	10	)	)	PUNCT
fbem-29750	154	11	(	(	PUNCT
fbem-29750	154	12	0.009	0.009	NUM
fbem-29750	154	13	)	)	PUNCT
fbem-29750	154	14	(	(	PUNCT
fbem-29750	154	15	0.006	0.006	NUM
fbem-29750	154	16	)	)	PUNCT
fbem-29750	154	17	size	size	NOUN
fbem-29750	154	18	0.052	0.052	NUM
fbem-29750	154	19	*	*	PUNCT
fbem-29750	154	20	*	*	PUNCT
fbem-29750	154	21	*	*	PUNCT
fbem-29750	154	22	0.055	0.055	NUM
fbem-29750	154	23	*	*	PUNCT
fbem-29750	154	24	*	*	PUNCT
fbem-29750	154	25	*	*	PUNCT
fbem-29750	154	26	0.049	0.049	NUM
fbem-29750	154	27	*	*	PUNCT
fbem-29750	154	28	*	*	PUNCT
fbem-29750	154	29	*	*	PUNCT
fbem-29750	154	30	(	(	PUNCT
fbem-29750	154	31	0.004	0.004	NUM
fbem-29750	154	32	)	)	PUNCT
fbem-29750	154	33	(	(	PUNCT
fbem-29750	154	34	0.005	0.005	NUM
fbem-29750	154	35	)	)	PUNCT
fbem-29750	154	36	(	(	PUNCT
fbem-29750	154	37	0.005	0.005	NUM
fbem-29750	154	38	)	)	PUNCT
fbem-29750	154	39	roa	roa	NOUN
fbem-29750	154	40	-0.475	-0.475	NOUN
fbem-29750	154	41	*	*	PUNCT
fbem-29750	154	42	*	*	PUNCT
fbem-29750	154	43	*	*	PUNCT
fbem-29750	155	1	-0.370	-0.370	PUNCT
fbem-29750	155	2	*	*	PUNCT
fbem-29750	155	3	*	*	PUNCT
fbem-29750	155	4	*	*	ADJ
fbem-29750	155	5	-0.539	-0.539	PUNCT
fbem-29750	156	1	*	*	PUNCT
fbem-29750	156	2	*	*	PUNCT
fbem-29750	156	3	*	*	PUNCT
fbem-29750	156	4	(	(	PUNCT
fbem-29750	156	5	0.081	0.081	NUM
fbem-29750	156	6	)	)	PUNCT
fbem-29750	156	7	(	(	PUNCT
fbem-29750	156	8	0.128	0.128	NUM
fbem-29750	156	9	)	)	PUNCT
fbem-29750	156	10	(	(	PUNCT
fbem-29750	156	11	0.105	0.105	NUM
fbem-29750	156	12	)	)	PUNCT
fbem-29750	156	13	rec	rec	NOUN
fbem-29750	156	14	0.425	0.425	NUM
fbem-29750	156	15	*	*	NOUN
fbem-29750	156	16	*	*	PUNCT
fbem-29750	156	17	*	*	PUNCT
fbem-29750	156	18	0.415	0.415	NUM
fbem-29750	156	19	*	*	PUNCT
fbem-29750	156	20	*	*	PUNCT
fbem-29750	156	21	*	*	PUNCT
fbem-29750	156	22	0.415	0.415	NUM
fbem-29750	156	23	*	*	PUNCT
fbem-29750	156	24	*	*	PUNCT
fbem-29750	156	25	*	*	PUNCT
fbem-29750	156	26	(	(	PUNCT
fbem-29750	156	27	0.039	0.039	NUM
fbem-29750	156	28	)	)	PUNCT
fbem-29750	156	29	(	(	PUNCT
fbem-29750	156	30	0.063	0.063	NUM
fbem-29750	156	31	)	)	PUNCT
fbem-29750	156	32	(	(	PUNCT
fbem-29750	156	33	0.049	0.049	NUM
fbem-29750	156	34	)	)	PUNCT
fbem-29750	156	35	debt	debt	NOUN
fbem-29750	156	36	0.121	0.121	NUM
fbem-29750	156	37	*	*	PUNCT
fbem-29750	156	38	*	*	PUNCT
fbem-29750	156	39	*	*	PUNCT
fbem-29750	156	40	0.128	0.128	NUM
fbem-29750	156	41	*	*	PUNCT
fbem-29750	156	42	*	*	PUNCT
fbem-29750	156	43	*	*	PUNCT
fbem-29750	156	44	0.127	0.127	NUM
fbem-29750	156	45	*	*	PUNCT
fbem-29750	156	46	*	*	PUNCT
fbem-29750	156	47	*	*	PUNCT
fbem-29750	156	48	(	(	PUNCT
fbem-29750	156	49	0.024	0.024	NUM
fbem-29750	156	50	)	)	PUNCT
fbem-29750	156	51	(	(	PUNCT
fbem-29750	156	52	0.034	0.034	NUM
fbem-29750	156	53	)	)	PUNCT
fbem-29750	156	54	(	(	PUNCT
fbem-29750	156	55	0.033	0.033	NUM
fbem-29750	156	56	)	)	PUNCT
fbem-29750	156	57	growth	growth	NOUN
fbem-29750	156	58	0.045	0.045	NUM
fbem-29750	156	59	*	*	PUNCT
fbem-29750	156	60	*	*	PUNCT
fbem-29750	156	61	*	*	PUNCT
fbem-29750	157	1	0.031	0.031	NUM
fbem-29750	157	2	*	*	NOUN
fbem-29750	157	3	*	*	PUNCT
fbem-29750	157	4	0.055	0.055	NUM
fbem-29750	157	5	*	*	PUNCT
fbem-29750	157	6	*	*	PUNCT
fbem-29750	157	7	*	*	PUNCT
fbem-29750	157	8	(	(	PUNCT
fbem-29750	157	9	0.011	0.011	NUM
fbem-29750	157	10	)	)	PUNCT
fbem-29750	157	11	(	(	PUNCT
fbem-29750	157	12	0.015	0.015	NUM
fbem-29750	157	13	)	)	PUNCT
fbem-29750	157	14	(	(	PUNCT
fbem-29750	157	15	0.016	0.016	NUM
fbem-29750	157	16	)	)	PUNCT
fbem-29750	157	17	mshare	mshare	PROPN
fbem-29750	157	18	-0.029	-0.029	PROPN
fbem-29750	157	19	0.037	0.037	NUM
fbem-29750	157	20	-0.081	-0.081	NOUN
fbem-29750	157	21	*	*	PUNCT
fbem-29750	157	22	*	*	PUNCT
fbem-29750	157	23	(	(	PUNCT
fbem-29750	157	24	0.030	0.030	NUM
fbem-29750	157	25	)	)	PUNCT
fbem-29750	157	26	(	(	PUNCT
fbem-29750	157	27	0.043	0.043	NUM
fbem-29750	157	28	)	)	PUNCT
fbem-29750	157	29	(	(	PUNCT
fbem-29750	157	30	0.041	0.041	NUM
fbem-29750	157	31	)	)	PUNCT
fbem-29750	157	32	top1	top1	PROPN
fbem-29750	157	33	-0.001	-0.001	PUNCT
fbem-29750	158	1	*	*	PUNCT
fbem-29750	158	2	*	*	PUNCT
fbem-29750	158	3	*	*	PUNCT
fbem-29750	158	4	-0.001	-0.001	PUNCT
fbem-29750	159	1	*	*	PUNCT
fbem-29750	159	2	*	*	PUNCT
fbem-29750	159	3	*	*	PUNCT
fbem-29750	159	4	-0.001	-0.001	PUNCT
fbem-29750	160	1	*	*	PUNCT
fbem-29750	160	2	*	*	PUNCT
fbem-29750	160	3	*	*	PUNCT
fbem-29750	160	4	(	(	PUNCT
fbem-29750	160	5	0.000	0.000	NUM
fbem-29750	160	6	)	)	PUNCT
fbem-29750	160	7	(	(	PUNCT
fbem-29750	160	8	0.000	0.000	NUM
fbem-29750	160	9	)	)	PUNCT
fbem-29750	160	10	(	(	PUNCT
fbem-29750	160	11	0.000	0.000	X
fbem-29750	160	12	)	)	PUNCT
fbem-29750	160	13	cfo	cfo	NOUN
fbem-29750	160	14	-0.111	-0.111	PROPN
fbem-29750	160	15	*	*	PUNCT
fbem-29750	160	16	-0.124	-0.124	PROPN
fbem-29750	160	17	-0.117	-0.117	PUNCT
fbem-29750	160	18	(	(	PUNCT
fbem-29750	160	19	0.061	0.061	NUM
fbem-29750	160	20	)	)	PUNCT
fbem-29750	160	21	(	(	PUNCT
fbem-29750	160	22	0.089	0.089	NUM
fbem-29750	160	23	)	)	PUNCT
fbem-29750	160	24	(	(	PUNCT
fbem-29750	160	25	0.084	0.084	NUM
fbem-29750	160	26	)	)	PUNCT
fbem-29750	160	27	soe	soe	PROPN
fbem-29750	160	28	-0.059	-0.059	PUNCT
fbem-29750	161	1	*	*	PUNCT
fbem-29750	161	2	*	*	PUNCT
fbem-29750	161	3	*	*	PUNCT
fbem-29750	161	4	-0.047	-0.047	PUNCT
fbem-29750	161	5	*	*	PUNCT
fbem-29750	161	6	*	*	PUNCT
fbem-29750	161	7	*	*	PUNCT
fbem-29750	161	8	-0.070	-0.070	PUNCT
fbem-29750	161	9	*	*	PUNCT
fbem-29750	161	10	*	*	PUNCT
fbem-29750	161	11	*	*	PUNCT
fbem-29750	161	12	(	(	PUNCT
fbem-29750	161	13	0.008	0.008	NUM
fbem-29750	161	14	)	)	PUNCT
fbem-29750	161	15	(	(	PUNCT
fbem-29750	161	16	0.012	0.012	NUM
fbem-29750	161	17	)	)	PUNCT
fbem-29750	161	18	(	(	PUNCT
fbem-29750	161	19	0.011	0.011	NUM
fbem-29750	161	20	)	)	PUNCT
fbem-29750	161	21	listage	listage	NOUN
fbem-29750	161	22	-0.040	-0.040	NUM
fbem-29750	161	23	*	*	PUNCT
fbem-29750	161	24	*	*	PUNCT
fbem-29750	161	25	*	*	PUNCT
fbem-29750	161	26	-0.042	-0.042	PUNCT
fbem-29750	161	27	*	*	PUNCT
fbem-29750	161	28	*	*	PUNCT
fbem-29750	161	29	*	*	PUNCT
fbem-29750	161	30	-0.036	-0.036	ADJ
fbem-29750	162	1	*	*	PUNCT
fbem-29750	162	2	*	*	PUNCT
fbem-29750	162	3	*	*	PUNCT
fbem-29750	162	4	(	(	PUNCT
fbem-29750	162	5	0.007	0.007	NUM
fbem-29750	162	6	)	)	PUNCT
fbem-29750	162	7	(	(	PUNCT
fbem-29750	162	8	0.010	0.010	NUM
fbem-29750	162	9	)	)	PUNCT
fbem-29750	162	10	(	(	PUNCT
fbem-29750	162	11	0.010	0.010	NUM
fbem-29750	162	12	)	)	PUNCT
fbem-29750	162	13	big4	big4	NOUN
fbem-29750	162	14	-0.067	-0.067	NOUN
fbem-29750	162	15	*	*	PUNCT
fbem-29750	162	16	*	*	PUNCT
fbem-29750	162	17	*	*	PUNCT
fbem-29750	162	18	-0.058	-0.058	PROPN
fbem-29750	162	19	*	*	PUNCT
fbem-29750	162	20	*	*	PUNCT
fbem-29750	163	1	-0.071	-0.071	PROPN
fbem-29750	163	2	*	*	PUNCT
fbem-29750	163	3	*	*	PUNCT
fbem-29750	163	4	*	*	PUNCT
fbem-29750	163	5	(	(	PUNCT
fbem-29750	163	6	0.016	0.016	NUM
fbem-29750	163	7	)	)	PUNCT
fbem-29750	163	8	(	(	PUNCT
fbem-29750	163	9	0.024	0.024	NUM
fbem-29750	163	10	)	)	PUNCT
fbem-29750	163	11	(	(	PUNCT
fbem-29750	163	12	0.022	0.022	NUM
fbem-29750	163	13	)	)	PUNCT
fbem-29750	163	14	loss	loss	NOUN
fbem-29750	163	15	-0.046	-0.046	NOUN
fbem-29750	163	16	*	*	PUNCT
fbem-29750	163	17	*	*	PUNCT
fbem-29750	163	18	*	*	PUNCT
fbem-29750	163	19	-0.050	-0.050	PUNCT
fbem-29750	164	1	*	*	PUNCT
fbem-29750	164	2	*	*	PUNCT
fbem-29750	164	3	-0.039	-0.039	NOUN
fbem-29750	164	4	*	*	PUNCT
fbem-29750	164	5	*	*	PUNCT
fbem-29750	164	6	(	(	PUNCT
fbem-29750	164	7	0.013	0.013	NUM
fbem-29750	164	8	)	)	PUNCT
fbem-29750	164	9	(	(	PUNCT
fbem-29750	164	10	0.020	0.020	NUM
fbem-29750	164	11	)	)	PUNCT
fbem-29750	164	12	(	(	PUNCT
fbem-29750	164	13	0.018	0.018	NUM
fbem-29750	164	14	)	)	PUNCT
fbem-29750	164	15	_	_	NOUN
fbem-29750	164	16	cons	con	NOUN
fbem-29750	164	17	6.431	6.431	NUM
fbem-29750	164	18	*	*	PUNCT
fbem-29750	164	19	*	*	PUNCT
fbem-29750	164	20	*	*	PUNCT
fbem-29750	165	1	5.398	5.398	NUM
fbem-29750	165	2	*	*	PUNCT
fbem-29750	165	3	*	*	PUNCT
fbem-29750	165	4	*	*	PUNCT
fbem-29750	165	5	5.335	5.335	NUM
fbem-29750	165	6	*	*	PUNCT
fbem-29750	165	7	*	*	PUNCT
fbem-29750	165	8	*	*	PUNCT
fbem-29750	165	9	5.436	5.436	NUM
fbem-29750	165	10	*	*	PUNCT
fbem-29750	165	11	*	*	PUNCT
fbem-29750	165	12	*	*	PUNCT
fbem-29750	165	13	(	(	PUNCT
fbem-29750	165	14	0.006	0.006	NUM
fbem-29750	165	15	)	)	PUNCT
fbem-29750	165	16	(	(	PUNCT
fbem-29750	165	17	0.075	0.075	NUM
fbem-29750	165	18	)	)	PUNCT
fbem-29750	165	19	(	(	PUNCT
fbem-29750	165	20	0.111	0.111	NUM
fbem-29750	165	21	)	)	PUNCT
fbem-29750	165	22	(	(	PUNCT
fbem-29750	165	23	0.102	0.102	NUM
fbem-29750	165	24	)	)	PUNCT
fbem-29750	165	25	ind	ind	NOUN
fbem-29750	166	1	yes	yes	INTJ
fbem-29750	166	2	yes	yes	INTJ
fbem-29750	167	1	yes	yes	INTJ
fbem-29750	168	1	yes	yes	INTJ
fbem-29750	168	2	year	year	NOUN
fbem-29750	169	1	yes	yes	INTJ
fbem-29750	169	2	yes	yes	INTJ
fbem-29750	170	1	yes	yes	INTJ
fbem-29750	171	1	yes	yes	INTJ
fbem-29750	172	1	n	n	CCONJ
fbem-29750	173	1	15533.000	15533.000	NUM
fbem-29750	173	2	15533.000	15533.000	NUM
fbem-29750	173	3	7039.000	7039.000	NUM
fbem-29750	173	4	8494.000	8494.000	NUM
fbem-29750	173	5	r2_a	r2_a	NOUN
fbem-29750	173	6	0.029	0.029	NUM
fbem-29750	173	7	0.078	0.078	NUM
fbem-29750	173	8	0.068	0.068	NUM
fbem-29750	173	9	0.075	0.075	NUM
fbem-29750	173	10	dig	dig	VERB
fbem-29750	173	11	0.030	0.030	NUM
fbem-29750	173	12	*	*	PUNCT
fbem-29750	173	13	*	*	PUNCT
fbem-29750	173	14	*	*	PUNCT
fbem-29750	173	15	0.014	0.014	NUM
fbem-29750	173	16	*	*	PUNCT
fbem-29750	173	17	*	*	PUNCT
fbem-29750	173	18	*	*	PUNCT
fbem-29750	173	19	-0.000	-0.000	PUNCT
fbem-29750	174	1	0.020	0.020	NUM
fbem-29750	174	2	*	*	PUNCT
fbem-29750	174	3	*	*	PUNCT
fbem-29750	174	4	*	*	PUNCT
fbem-29750	174	5	(	(	PUNCT
fbem-29750	174	6	0.003	0.003	NUM
fbem-29750	174	7	)	)	PUNCT
fbem-29750	174	8	(	(	PUNCT
fbem-29750	174	9	0.003	0.003	NUM
fbem-29750	174	10	)	)	PUNCT
fbem-29750	174	11	(	(	PUNCT
fbem-29750	174	12	0.009	0.009	NUM
fbem-29750	174	13	)	)	PUNCT
fbem-29750	174	14	(	(	PUNCT
fbem-29750	174	15	0.006	0.006	NUM
fbem-29750	174	16	)	)	PUNCT
fbem-29750	174	17	size	size	NOUN
fbem-29750	174	18	0.052	0.052	NUM
fbem-29750	174	19	*	*	PUNCT
fbem-29750	174	20	*	*	PUNCT
fbem-29750	174	21	*	*	PUNCT
fbem-29750	174	22	0.055	0.055	NUM
fbem-29750	174	23	*	*	PUNCT
fbem-29750	174	24	*	*	PUNCT
fbem-29750	174	25	*	*	PUNCT
fbem-29750	174	26	0.049	0.049	NUM
fbem-29750	174	27	*	*	PUNCT
fbem-29750	174	28	*	*	PUNCT
fbem-29750	174	29	*	*	PUNCT
fbem-29750	174	30	4.4	4.4	NUM
fbem-29750	174	31	.	.	PUNCT
fbem-29750	175	1	robustness	robustness	NOUN
fbem-29750	175	2	test	test	NOUN
fbem-29750	175	3	(	(	PUNCT
fbem-29750	175	4	1	1	X
fbem-29750	175	5	)	)	PUNCT
fbem-29750	175	6	alternative	alternative	ADJ
fbem-29750	175	7	variable	variable	ADJ
fbem-29750	175	8	measurement	measurement	NOUN
fbem-29750	175	9	method	method	NOUN
fbem-29750	175	10	in	in	ADP
fbem-29750	175	11	order	order	NOUN
fbem-29750	175	12	to	to	PART
fbem-29750	175	13	avoid	avoid	VERB
fbem-29750	175	14	the	the	DET
fbem-29750	175	15	contingency	contingency	NOUN
fbem-29750	175	16	of	of	ADP
fbem-29750	175	17	using	use	VERB
fbem-29750	175	18	wu	wu	PROPN
fbem-29750	175	19	fei	fei	PROPN
fbem-29750	175	20	(	(	PUNCT
fbem-29750	175	21	2021	2021	NUM
fbem-29750	175	22	)	)	PUNCT
fbem-29750	175	23	to	to	PART
fbem-29750	175	24	measure	measure	VERB
fbem-29750	175	25	the	the	DET
fbem-29750	175	26	degree	degree	NOUN
fbem-29750	175	27	of	of	ADP
fbem-29750	175	28	enterprise	enterprise	NOUN
fbem-29750	175	29	digital	digital	ADJ
fbem-29750	175	30	transformation	transformation	NOUN
fbem-29750	175	31	,	,	PUNCT
fbem-29750	175	32	the	the	DET
fbem-29750	175	33	digital	digital	ADJ
fbem-29750	175	34	transformation	transformation	NOUN
fbem-29750	175	35	measurement	measurement	NOUN
fbem-29750	175	36	method	method	NOUN
fbem-29750	175	37	is	be	AUX
fbem-29750	175	38	now	now	ADV
fbem-29750	175	39	replaced	replace	VERB
fbem-29750	175	40	with	with	ADP
fbem-29750	175	41	the	the	DET
fbem-29750	175	42	measurement	measurement	NOUN
fbem-29750	175	43	method	method	NOUN
fbem-29750	175	44	of	of	ADP
fbem-29750	175	45	zhen	zhen	PROPN
fbem-29750	175	46	red	red	PROPN
fbem-29750	175	47	line	line	NOUN
fbem-29750	175	48	(	(	PUNCT
fbem-29750	175	49	2023	2023	NUM
fbem-29750	175	50	)	)	PUNCT
fbem-29750	175	51	.	.	PUNCT
fbem-29750	176	1	after	after	ADP
fbem-29750	176	2	replacement	replacement	NOUN
fbem-29750	176	3	,	,	PUNCT
fbem-29750	176	4	digital	digital	ADJ
fbem-29750	176	5	transformation	transformation	NOUN
fbem-29750	176	6	significantly	significantly	ADV
fbem-29750	176	7	increased	increase	VERB
fbem-29750	176	8	the	the	DET
fbem-29750	176	9	number	number	NOUN
fbem-29750	176	10	of	of	ADP
fbem-29750	176	11	key	key	ADJ
fbem-29750	176	12	audit	audit	NOUN
fbem-29750	176	13	matters	matter	NOUN
fbem-29750	176	14	,	,	PUNCT
fbem-29750	176	15	the	the	DET
fbem-29750	176	16	length	length	NOUN
fbem-29750	176	17	of	of	ADP
fbem-29750	176	18	description	description	NOUN
fbem-29750	176	19	paragraph	paragraph	NOUN
fbem-29750	176	20	text	text	NOUN
fbem-29750	176	21	and	and	CCONJ
fbem-29750	176	22	the	the	DET
fbem-29750	176	23	length	length	NOUN
fbem-29750	176	24	of	of	ADP
fbem-29750	176	25	response	response	NOUN
fbem-29750	176	26	paragraph	paragraph	NOUN
fbem-29750	176	27	text	text	NOUN
fbem-29750	176	28	at	at	ADP
fbem-29750	176	29	the	the	DET
fbem-29750	176	30	significance	significance	NOUN
fbem-29750	176	31	level	level	NOUN
fbem-29750	176	32	of	of	ADP
fbem-29750	176	33	1	1	NUM
fbem-29750	176	34	%	%	NOUN
fbem-29750	176	35	.	.	PUNCT
fbem-29750	177	1	the	the	DET
fbem-29750	177	2	results	result	NOUN
fbem-29750	177	3	of	of	ADP
fbem-29750	177	4	regression	regression	NOUN
fbem-29750	177	5	analysis	analysis	NOUN
fbem-29750	177	6	are	be	AUX
fbem-29750	177	7	consistent	consistent	ADJ
fbem-29750	177	8	with	with	ADP
fbem-29750	177	9	those	those	PRON
fbem-29750	177	10	of	of	ADP
fbem-29750	177	11	baseline	baseline	ADJ
fbem-29750	177	12	regression	regression	NOUN
fbem-29750	177	13	analysis	analysis	NOUN
fbem-29750	177	14	.	.	PUNCT
fbem-29750	178	1	(	(	PUNCT
fbem-29750	178	2	2	2	X
fbem-29750	178	3	)	)	PUNCT
fbem-29750	178	4	lag	lag	VERB
fbem-29750	178	5	one	one	NUM
fbem-29750	178	6	phase	phase	NOUN
fbem-29750	178	7	explanatory	explanatory	ADJ
fbem-29750	178	8	variable	variable	NOUN
fbem-29750	178	9	in	in	ADP
fbem-29750	178	10	practice	practice	NOUN
fbem-29750	178	11	,	,	PUNCT
fbem-29750	178	12	the	the	DET
fbem-29750	178	13	impact	impact	NOUN
fbem-29750	178	14	of	of	ADP
fbem-29750	178	15	digitalization	digitalization	NOUN
fbem-29750	178	16	on	on	ADP
fbem-29750	178	17	auditors	auditor	NOUN
fbem-29750	178	18	'	'	PART
fbem-29750	178	19	decisions	decision	NOUN
fbem-29750	178	20	may	may	AUX
fbem-29750	178	21	exist	exist	VERB
fbem-29750	178	22	for	for	ADP
fbem-29750	178	23	a	a	DET
fbem-29750	178	24	certain	certain	ADJ
fbem-29750	178	25	period	period	NOUN
fbem-29750	178	26	of	of	ADP
fbem-29750	178	27	time	time	NOUN
fbem-29750	178	28	,	,	PUNCT
fbem-29750	178	29	and	and	CCONJ
fbem-29750	178	30	auditors	auditor	NOUN
fbem-29750	178	31	often	often	ADV
fbem-29750	178	32	do	do	AUX
fbem-29750	178	33	not	not	PART
fbem-29750	178	34	increase	increase	VERB
fbem-29750	178	35	the	the	DET
fbem-29750	178	36	disclosure	disclosure	NOUN
fbem-29750	178	37	of	of	ADP
fbem-29750	178	38	key	key	ADJ
fbem-29750	178	39	audit	audit	NOUN
fbem-29750	178	40	matters	matter	NOUN
fbem-29750	178	41	in	in	ADP
fbem-29750	178	42	the	the	DET
fbem-29750	178	43	year	year	NOUN
fbem-29750	178	44	of	of	ADP
fbem-29750	178	45	enterprise	enterprise	NOUN
fbem-29750	178	46	digital	digital	ADJ
fbem-29750	178	47	transformation	transformation	NOUN
fbem-29750	178	48	,	,	PUNCT
fbem-29750	178	49	and	and	CCONJ
fbem-29750	178	50	the	the	DET
fbem-29750	178	51	word	word	NOUN
fbem-29750	178	52	frequency	frequency	NOUN
fbem-29750	178	53	of	of	ADP
fbem-29750	178	54	digital	digital	ADJ
fbem-29750	178	55	transformation	transformation	NOUN
fbem-29750	178	56	may	may	AUX
fbem-29750	178	57	have	have	VERB
fbem-29750	178	58	a	a	DET
fbem-29750	178	59	time	time	NOUN
fbem-29750	178	60	lag	lag	NOUN
fbem-29750	178	61	.	.	PUNCT
fbem-29750	179	1	therefore	therefore	ADV
fbem-29750	179	2	,	,	PUNCT
fbem-29750	179	3	the	the	DET
fbem-29750	179	4	digital	digital	ADJ
fbem-29750	179	5	transformation	transformation	NOUN
fbem-29750	179	6	word	word	NOUN
fbem-29750	179	7	frequency	frequency	NOUN
fbem-29750	179	8	lag	lag	VERB
fbem-29750	179	9	one	one	NUM
fbem-29750	179	10	phase	phase	NOUN
fbem-29750	179	11	and	and	CCONJ
fbem-29750	179	12	auditor	auditor	NOUN
fbem-29750	179	13	decision	decision	NOUN
fbem-29750	179	14	proxy	proxy	NOUN
fbem-29750	179	15	variables	variable	NOUN
fbem-29750	179	16	are	be	AUX
fbem-29750	179	17	respectively	respectively	ADV
fbem-29750	179	18	regressed	regress	VERB
fbem-29750	179	19	.	.	PUNCT
fbem-29750	180	1	the	the	DET
fbem-29750	180	2	digital	digital	ADJ
fbem-29750	180	3	transformation	transformation	NOUN
fbem-29750	180	4	coefficients	coefficient	NOUN
fbem-29750	180	5	of	of	ADP
fbem-29750	180	6	one	one	NUM
fbem-29750	180	7	-	-	PUNCT
fbem-29750	180	8	stage	stage	NOUN
fbem-29750	180	9	lag	lag	NOUN
fbem-29750	180	10	are	be	AUX
fbem-29750	180	11	significantly	significantly	ADV
fbem-29750	180	12	positive	positive	ADJ
fbem-29750	180	13	at	at	ADP
fbem-29750	180	14	the	the	DET
fbem-29750	180	15	significance	significance	NOUN
fbem-29750	180	16	level	level	NOUN
fbem-29750	180	17	of	of	ADP
fbem-29750	180	18	1	1	NUM
fbem-29750	180	19	%	%	NOUN
fbem-29750	180	20	,	,	PUNCT
fbem-29750	180	21	indicating	indicate	VERB
fbem-29750	180	22	that	that	SCONJ
fbem-29750	180	23	the	the	DET
fbem-29750	180	24	digital	digital	ADJ
fbem-29750	180	25	transformation	transformation	NOUN
fbem-29750	180	26	of	of	ADP
fbem-29750	180	27	one	one	NUM
fbem-29750	180	28	-	-	PUNCT
fbem-29750	180	29	stage	stage	NOUN
fbem-29750	180	30	lag	lag	NOUN
fbem-29750	180	31	is	be	AUX
fbem-29750	180	32	positively	positively	ADV
fbem-29750	180	33	correlated	correlate	VERB
fbem-29750	180	34	with	with	ADP
fbem-29750	180	35	the	the	DET
fbem-29750	180	36	number	number	NOUN
fbem-29750	180	37	and	and	CCONJ
fbem-29750	180	38	length	length	NOUN
fbem-29750	180	39	of	of	ADP
fbem-29750	180	40	key	key	ADJ
fbem-29750	180	41	audit	audit	NOUN
fbem-29750	180	42	matters	matter	NOUN
fbem-29750	180	43	.	.	PUNCT
fbem-29750	181	1	(	(	PUNCT
fbem-29750	181	2	3	3	X
fbem-29750	181	3	)	)	PUNCT
fbem-29750	181	4	propensity	propensity	NOUN
fbem-29750	181	5	score	score	NOUN
fbem-29750	181	6	matching	match	VERB
fbem-29750	181	7	in	in	ADP
fbem-29750	181	8	this	this	DET
fbem-29750	181	9	paper	paper	NOUN
fbem-29750	181	10	,	,	PUNCT
fbem-29750	181	11	propensity	propensity	NOUN
fbem-29750	181	12	score	score	NOUN
fbem-29750	181	13	matching	matching	NOUN
fbem-29750	181	14	method	method	NOUN
fbem-29750	181	15	is	be	AUX
fbem-29750	181	16	used	use	VERB
fbem-29750	181	17	to	to	PART
fbem-29750	181	18	alleviate	alleviate	VERB
fbem-29750	181	19	the	the	DET
fbem-29750	181	20	problem	problem	NOUN
fbem-29750	181	21	of	of	ADP
fbem-29750	181	22	sample	sample	NOUN
fbem-29750	181	23	selection	selection	NOUN
fbem-29750	181	24	bias	bias	NOUN
fbem-29750	181	25	and	and	CCONJ
fbem-29750	181	26	reduce	reduce	VERB
fbem-29750	181	27	the	the	DET
fbem-29750	181	28	dependence	dependence	NOUN
fbem-29750	181	29	on	on	ADP
fbem-29750	181	30	functional	functional	ADJ
fbem-29750	181	31	form	form	NOUN
fbem-29750	181	32	assumptions	assumption	NOUN
fbem-29750	181	33	.	.	PUNCT
fbem-29750	182	1	first	first	ADV
fbem-29750	182	2	,	,	PUNCT
fbem-29750	182	3	the	the	DET
fbem-29750	182	4	sample	sample	NOUN
fbem-29750	182	5	is	be	AUX
fbem-29750	182	6	grouped	group	VERB
fbem-29750	182	7	according	accord	VERB
fbem-29750	182	8	to	to	ADP
fbem-29750	182	9	the	the	DET
fbem-29750	182	10	median	median	ADJ
fbem-29750	182	11	degree	degree	NOUN
fbem-29750	182	12	of	of	ADP
fbem-29750	182	13	digital	digital	ADJ
fbem-29750	182	14	transformation	transformation	NOUN
fbem-29750	182	15	of	of	ADP
fbem-29750	182	16	enterprises	enterprise	NOUN
fbem-29750	182	17	,	,	PUNCT
fbem-29750	182	18	with	with	ADP
fbem-29750	182	19	values	value	NOUN
fbem-29750	182	20	greater	great	ADJ
fbem-29750	182	21	than	than	ADP
fbem-29750	182	22	the	the	DET
fbem-29750	182	23	median	median	NOUN
fbem-29750	182	24	of	of	ADP
fbem-29750	182	25	1.609	1.609	NUM
fbem-29750	182	26	being	be	AUX
fbem-29750	182	27	1	1	NUM
fbem-29750	182	28	and	and	CCONJ
fbem-29750	182	29	otherwise	otherwise	ADV
fbem-29750	182	30	0	0	NUM
fbem-29750	182	31	.	.	PUNCT
fbem-29750	183	1	then	then	ADV
fbem-29750	183	2	,	,	PUNCT
fbem-29750	183	3	the	the	DET
fbem-29750	183	4	control	control	NOUN
fbem-29750	183	5	variables	variable	NOUN
fbem-29750	183	6	of	of	ADP
fbem-29750	183	7	company	company	NOUN
fbem-29750	183	8	size	size	NOUN
fbem-29750	183	9	(	(	PUNCT
fbem-29750	183	10	size	size	NOUN
fbem-29750	183	11	)	)	PUNCT
fbem-29750	183	12	,	,	PUNCT
fbem-29750	183	13	return	return	VERB
fbem-29750	183	14	on	on	ADP
fbem-29750	183	15	total	total	ADJ
fbem-29750	183	16	assets	asset	NOUN
fbem-29750	183	17	(	(	PUNCT
fbem-29750	183	18	roa	roa	NOUN
fbem-29750	183	19	)	)	PUNCT
fbem-29750	183	20	,	,	PUNCT
fbem-29750	183	21	debt	debt	NOUN
fbem-29750	183	22	level	level	NOUN
fbem-29750	183	23	,	,	PUNCT
fbem-29750	183	24	whether	whether	SCONJ
fbem-29750	183	25	the	the	DET
fbem-29750	183	26	"	"	PUNCT
fbem-29750	183	27	big	big	ADJ
fbem-29750	183	28	four	four	NUM
fbem-29750	183	29	"	"	PUNCT
fbem-29750	183	30	(	(	PUNCT
fbem-29750	183	31	big4	big4	PROPN
fbem-29750	183	32	)	)	PUNCT
fbem-29750	183	33	and	and	CCONJ
fbem-29750	183	34	audit	audit	NOUN
fbem-29750	183	35	opinion	opinion	NOUN
fbem-29750	183	36	(	(	PUNCT
fbem-29750	183	37	opin	opin	NOUN
fbem-29750	183	38	)	)	PUNCT
fbem-29750	183	39	are	be	AUX
fbem-29750	183	40	selected	select	VERB
fbem-29750	183	41	as	as	ADP
fbem-29750	183	42	matching	match	VERB
fbem-29750	183	43	variables	variable	NOUN
fbem-29750	183	44	to	to	PART
fbem-29750	183	45	calculate	calculate	VERB
fbem-29750	183	46	the	the	DET
fbem-29750	183	47	propensity	propensity	NOUN
fbem-29750	183	48	score	score	NOUN
fbem-29750	183	49	,	,	PUNCT
fbem-29750	183	50	according	accord	VERB
fbem-29750	183	51	to	to	ADP
fbem-29750	183	52	the	the	DET
fbem-29750	183	53	regression	regression	NOUN
fbem-29750	183	54	results	result	NOUN
fbem-29750	183	55	after	after	ADP
fbem-29750	183	56	matching	match	VERB
fbem-29750	183	57	,	,	PUNCT
fbem-29750	183	58	there	there	PRON
fbem-29750	183	59	is	be	VERB
fbem-29750	183	60	a	a	DET
fbem-29750	183	61	significant	significant	ADJ
fbem-29750	183	62	positive	positive	ADJ
fbem-29750	183	63	correlation	correlation	NOUN
fbem-29750	183	64	between	between	ADP
fbem-29750	183	65	enterprise	enterprise	NOUN
fbem-29750	183	66	digital	digital	ADJ
fbem-29750	183	67	transformation	transformation	NOUN
fbem-29750	183	68	and	and	CCONJ
fbem-29750	183	69	the	the	DET
fbem-29750	183	70	number	number	NOUN
fbem-29750	183	71	and	and	CCONJ
fbem-29750	183	72	length	length	NOUN
fbem-29750	183	73	of	of	ADP
fbem-29750	183	74	key	key	ADJ
fbem-29750	183	75	audit	audit	NOUN
fbem-29750	183	76	matters	matter	NOUN
fbem-29750	183	77	at	at	ADP
fbem-29750	183	78	the	the	DET
fbem-29750	183	79	level	level	NOUN
fbem-29750	183	80	of	of	ADP
fbem-29750	183	81	1	1	NUM
fbem-29750	183	82	%	%	NOUN
fbem-29750	183	83	.	.	PUNCT
fbem-29750	184	1	it	it	PRON
fbem-29750	184	2	shows	show	VERB
fbem-29750	184	3	that	that	SCONJ
fbem-29750	184	4	after	after	ADP
fbem-29750	184	5	overcoming	overcome	VERB
fbem-29750	184	6	the	the	DET
fbem-29750	184	7	differences	difference	NOUN
fbem-29750	184	8	in	in	ADP
fbem-29750	184	9	sample	sample	NOUN
fbem-29750	184	10	characteristics	characteristic	NOUN
fbem-29750	184	11	,	,	PUNCT
fbem-29750	184	12	the	the	DET
fbem-29750	184	13	role	role	NOUN
fbem-29750	184	14	of	of	ADP
fbem-29750	184	15	enterprise	enterprise	NOUN
fbem-29750	184	16	digital	digital	ADJ
fbem-29750	184	17	transformation	transformation	NOUN
fbem-29750	184	18	in	in	ADP
fbem-29750	184	19	reducing	reduce	VERB
fbem-29750	184	20	audit	audit	NOUN
fbem-29750	184	21	risks	risk	NOUN
fbem-29750	184	22	still	still	ADV
fbem-29750	184	23	exists	exist	VERB
fbem-29750	184	24	,	,	PUNCT
fbem-29750	184	25	and	and	CCONJ
fbem-29750	184	26	the	the	DET
fbem-29750	184	27	research	research	NOUN
fbem-29750	184	28	conclusions	conclusion	NOUN
fbem-29750	184	29	of	of	ADP
fbem-29750	184	30	this	this	DET
fbem-29750	184	31	paper	paper	NOUN
fbem-29750	184	32	are	be	AUX
fbem-29750	184	33	robust	robust	ADJ
fbem-29750	184	34	.	.	PUNCT
fbem-29750	185	1	5	5	X
fbem-29750	185	2	.	.	X
fbem-29750	185	3	conclusion	conclusion	NOUN
fbem-29750	185	4	and	and	CCONJ
fbem-29750	185	5	suggestions	suggestion	NOUN
fbem-29750	185	6	5.1	5.1	NUM
fbem-29750	185	7	.	.	PUNCT
fbem-29750	186	1	research	research	NOUN
fbem-29750	186	2	conclusions	conclusion	NOUN
fbem-29750	186	3	based	base	VERB
fbem-29750	186	4	on	on	ADP
fbem-29750	186	5	the	the	DET
fbem-29750	186	6	current	current	ADJ
fbem-29750	186	7	digital	digital	ADJ
fbem-29750	186	8	economy	economy	NOUN
fbem-29750	186	9	background	background	NOUN
fbem-29750	186	10	,	,	PUNCT
fbem-29750	186	11	this	this	DET
fbem-29750	186	12	paper	paper	NOUN
fbem-29750	186	13	studies	study	VERB
fbem-29750	186	14	the	the	DET
fbem-29750	186	15	relationship	relationship	NOUN
fbem-29750	186	16	between	between	ADP
fbem-29750	186	17	enterprise	enterprise	NOUN
fbem-29750	186	18	digital	digital	ADJ
fbem-29750	186	19	transformation	transformation	NOUN
fbem-29750	186	20	and	and	CCONJ
fbem-29750	186	21	auditor	auditor	NOUN
fbem-29750	186	22	decision	decision	NOUN
fbem-29750	186	23	making	making	NOUN
fbem-29750	186	24	,	,	PUNCT
fbem-29750	186	25	and	and	CCONJ
fbem-29750	186	26	discusses	discuss	VERB
fbem-29750	186	27	the	the	DET
fbem-29750	186	28	impact	impact	NOUN
fbem-29750	186	29	of	of	ADP
fbem-29750	186	30	enterprise	enterprise	NOUN
fbem-29750	186	31	digital	digital	ADJ
fbem-29750	186	32	transformation	transformation	NOUN
fbem-29750	186	33	on	on	ADP
fbem-29750	186	34	disclosure	disclosure	NOUN
fbem-29750	186	35	of	of	ADP
fbem-29750	186	36	key	key	ADJ
fbem-29750	186	37	audit	audit	NOUN
fbem-29750	186	38	matters	matter	NOUN
fbem-29750	186	39	.	.	PUNCT
fbem-29750	187	1	based	base	VERB
fbem-29750	187	2	on	on	ADP
fbem-29750	187	3	the	the	DET
fbem-29750	187	4	initial	initial	ADJ
fbem-29750	187	5	sample	sample	NOUN
fbem-29750	187	6	of	of	ADP
fbem-29750	187	7	a	a	DET
fbem-29750	187	8	-	-	PUNCT
fbem-29750	187	9	share	share	NOUN
fbem-29750	187	10	listed	list	VERB
fbem-29750	187	11	companies	company	NOUN
fbem-29750	187	12	from	from	ADP
fbem-29750	187	13	2017	2017	NUM
fbem-29750	187	14	to	to	ADP
fbem-29750	187	15	2023	2023	NUM
fbem-29750	187	16	,	,	PUNCT
fbem-29750	187	17	the	the	DET
fbem-29750	187	18	impact	impact	NOUN
fbem-29750	187	19	of	of	ADP
fbem-29750	187	20	enterprise	enterprise	NOUN
fbem-29750	187	21	digital	digital	ADJ
fbem-29750	187	22	transformation	transformation	NOUN
fbem-29750	187	23	on	on	ADP
fbem-29750	187	24	the	the	DET
fbem-29750	187	25	number	number	NOUN
fbem-29750	187	26	and	and	CCONJ
fbem-29750	187	27	text	text	NOUN
fbem-29750	187	28	length	length	NOUN
fbem-29750	187	29	of	of	ADP
fbem-29750	187	30	disclosure	disclosure	NOUN
fbem-29750	187	31	of	of	ADP
fbem-29750	187	32	key	key	ADJ
fbem-29750	187	33	audit	audit	NOUN
fbem-29750	187	34	matters	matter	NOUN
fbem-29750	187	35	is	be	AUX
fbem-29750	187	36	analyzed	analyze	VERB
fbem-29750	187	37	and	and	CCONJ
fbem-29750	187	38	tested	test	VERB
fbem-29750	187	39	.	.	PUNCT
fbem-29750	188	1	the	the	DET
fbem-29750	188	2	following	follow	VERB
fbem-29750	188	3	conclusions	conclusion	NOUN
fbem-29750	188	4	are	be	AUX
fbem-29750	188	5	drawn	draw	VERB
fbem-29750	188	6	from	from	ADP
fbem-29750	188	7	the	the	DET
fbem-29750	188	8	empirical	empirical	ADJ
fbem-29750	188	9	study	study	NOUN
fbem-29750	188	10	:	:	PUNCT
fbem-29750	188	11	(	(	PUNCT
fbem-29750	188	12	1	1	X
fbem-29750	188	13	)	)	PUNCT
fbem-29750	188	14	the	the	PRON
fbem-29750	188	15	higher	high	ADJ
fbem-29750	188	16	the	the	DET
fbem-29750	188	17	degree	degree	NOUN
fbem-29750	188	18	of	of	ADP
fbem-29750	188	19	digital	digital	ADJ
fbem-29750	188	20	transformation	transformation	NOUN
fbem-29750	188	21	,	,	PUNCT
fbem-29750	188	22	the	the	DET
fbem-29750	188	23	more	more	ADV
fbem-29750	188	24	314	314	NUM
fbem-29750	188	25	disclosure	disclosure	NOUN
fbem-29750	188	26	,	,	PUNCT
fbem-29750	188	27	description	description	NOUN
fbem-29750	188	28	and	and	CCONJ
fbem-29750	188	29	response	response	NOUN
fbem-29750	188	30	paragraphs	paragraph	NOUN
fbem-29750	188	31	,	,	PUNCT
fbem-29750	188	32	and	and	CCONJ
fbem-29750	188	33	the	the	DET
fbem-29750	188	34	more	more	ADV
fbem-29750	188	35	positive	positive	ADJ
fbem-29750	188	36	tone	tone	NOUN
fbem-29750	188	37	of	of	ADP
fbem-29750	188	38	the	the	DET
fbem-29750	188	39	response	response	NOUN
fbem-29750	188	40	behavior	behavior	NOUN
fbem-29750	188	41	in	in	ADP
fbem-29750	188	42	the	the	DET
fbem-29750	188	43	key	key	ADJ
fbem-29750	188	44	audit	audit	NOUN
fbem-29750	188	45	matters	matter	NOUN
fbem-29750	188	46	.	.	PUNCT
fbem-29750	189	1	auditors	auditor	NOUN
fbem-29750	189	2	have	have	AUX
fbem-29750	189	3	adopted	adopt	VERB
fbem-29750	189	4	appropriate	appropriate	ADJ
fbem-29750	189	5	strategies	strategy	NOUN
fbem-29750	189	6	to	to	PART
fbem-29750	189	7	address	address	VERB
fbem-29750	189	8	the	the	DET
fbem-29750	189	9	information	information	NOUN
fbem-29750	189	10	and	and	CCONJ
fbem-29750	189	11	operational	operational	ADJ
fbem-29750	189	12	risks	risk	NOUN
fbem-29750	189	13	arising	arise	VERB
fbem-29750	189	14	from	from	ADP
fbem-29750	189	15	digital	digital	ADJ
fbem-29750	189	16	transformation	transformation	NOUN
fbem-29750	189	17	.	.	PUNCT
fbem-29750	190	1	by	by	ADP
fbem-29750	190	2	disclosing	disclose	VERB
fbem-29750	190	3	more	more	ADJ
fbem-29750	190	4	key	key	ADJ
fbem-29750	190	5	audit	audit	NOUN
fbem-29750	190	6	matters	matter	NOUN
fbem-29750	190	7	and	and	CCONJ
fbem-29750	190	8	detailed	detailed	ADJ
fbem-29750	190	9	descriptions	description	NOUN
fbem-29750	190	10	,	,	PUNCT
fbem-29750	190	11	auditors	auditor	NOUN
fbem-29750	190	12	communicate	communicate	VERB
fbem-29750	190	13	to	to	ADP
fbem-29750	190	14	stakeholders	stakeholder	NOUN
fbem-29750	190	15	the	the	DET
fbem-29750	190	16	specific	specific	ADJ
fbem-29750	190	17	risk	risk	NOUN
fbem-29750	190	18	areas	area	NOUN
fbem-29750	190	19	faced	face	VERB
fbem-29750	190	20	by	by	ADP
fbem-29750	190	21	enterprises	enterprise	NOUN
fbem-29750	190	22	to	to	PART
fbem-29750	190	23	improve	improve	VERB
fbem-29750	190	24	the	the	DET
fbem-29750	190	25	information	information	NOUN
fbem-29750	190	26	content	content	NOUN
fbem-29750	190	27	and	and	CCONJ
fbem-29750	190	28	decision	decision	NOUN
fbem-29750	190	29	-	-	PUNCT
fbem-29750	190	30	making	make	VERB
fbem-29750	190	31	usefulness	usefulness	NOUN
fbem-29750	190	32	of	of	ADP
fbem-29750	190	33	audit	audit	NOUN
fbem-29750	190	34	reports	report	NOUN
fbem-29750	190	35	.	.	PUNCT
fbem-29750	191	1	(	(	PUNCT
fbem-29750	191	2	2	2	X
fbem-29750	191	3	)	)	PUNCT
fbem-29750	191	4	robustness	robustness	NOUN
fbem-29750	191	5	test	test	NOUN
fbem-29750	191	6	was	be	AUX
fbem-29750	191	7	conducted	conduct	VERB
fbem-29750	191	8	by	by	ADP
fbem-29750	191	9	replacing	replace	VERB
fbem-29750	191	10	digital	digital	ADJ
fbem-29750	191	11	transformation	transformation	NOUN
fbem-29750	191	12	measurement	measurement	NOUN
fbem-29750	191	13	,	,	PUNCT
fbem-29750	191	14	one	one	NUM
fbem-29750	191	15	-	-	PUNCT
fbem-29750	191	16	stage	stage	NOUN
fbem-29750	191	17	lag	lag	NOUN
fbem-29750	191	18	explanatory	explanatory	ADJ
fbem-29750	191	19	variables	variable	NOUN
fbem-29750	191	20	and	and	CCONJ
fbem-29750	191	21	propensity	propensity	NOUN
fbem-29750	191	22	matching	matching	NOUN
fbem-29750	191	23	score	score	NOUN
fbem-29750	191	24	,	,	PUNCT
fbem-29750	191	25	and	and	CCONJ
fbem-29750	191	26	the	the	DET
fbem-29750	191	27	results	result	NOUN
fbem-29750	191	28	were	be	AUX
fbem-29750	191	29	consistent	consistent	ADJ
fbem-29750	191	30	with	with	ADP
fbem-29750	191	31	the	the	DET
fbem-29750	191	32	baseline	baseline	NOUN
fbem-29750	191	33	regression	regression	NOUN
fbem-29750	191	34	results	result	NOUN
fbem-29750	191	35	.	.	PUNCT
fbem-29750	192	1	5.2	5.2	NUM
fbem-29750	192	2	.	.	PUNCT
fbem-29750	192	3	suggestion	suggestion	NOUN
fbem-29750	192	4	(	(	PUNCT
fbem-29750	192	5	1	1	X
fbem-29750	192	6	)	)	PUNCT
fbem-29750	192	7	government	government	NOUN
fbem-29750	192	8	perspective	perspective	NOUN
fbem-29750	192	9	first	first	ADV
fbem-29750	192	10	,	,	PUNCT
fbem-29750	192	11	we	we	PRON
fbem-29750	192	12	need	need	VERB
fbem-29750	192	13	to	to	PART
fbem-29750	192	14	improve	improve	VERB
fbem-29750	192	15	relevant	relevant	ADJ
fbem-29750	192	16	policies	policy	NOUN
fbem-29750	192	17	and	and	CCONJ
fbem-29750	192	18	regulations	regulation	NOUN
fbem-29750	192	19	.	.	PUNCT
fbem-29750	193	1	the	the	DET
fbem-29750	193	2	regulatory	regulatory	ADJ
fbem-29750	193	3	authorities	authority	NOUN
fbem-29750	193	4	should	should	AUX
fbem-29750	193	5	pay	pay	VERB
fbem-29750	193	6	close	close	ADJ
fbem-29750	193	7	attention	attention	NOUN
fbem-29750	193	8	to	to	ADP
fbem-29750	193	9	the	the	DET
fbem-29750	193	10	new	new	ADJ
fbem-29750	193	11	changes	change	NOUN
fbem-29750	193	12	and	and	CCONJ
fbem-29750	193	13	problems	problem	NOUN
fbem-29750	193	14	brought	bring	VERB
fbem-29750	193	15	about	about	ADP
fbem-29750	193	16	by	by	ADP
fbem-29750	193	17	the	the	DET
fbem-29750	193	18	digital	digital	ADJ
fbem-29750	193	19	transformation	transformation	NOUN
fbem-29750	193	20	of	of	ADP
fbem-29750	193	21	enterprises	enterprise	NOUN
fbem-29750	193	22	,	,	PUNCT
fbem-29750	193	23	formulate	formulate	VERB
fbem-29750	193	24	and	and	CCONJ
fbem-29750	193	25	improve	improve	VERB
fbem-29750	193	26	the	the	DET
fbem-29750	193	27	relevant	relevant	ADJ
fbem-29750	193	28	audit	audit	NOUN
fbem-29750	193	29	standards	standard	NOUN
fbem-29750	193	30	,	,	PUNCT
fbem-29750	193	31	accounting	accounting	NOUN
fbem-29750	193	32	standards	standard	NOUN
fbem-29750	193	33	and	and	CCONJ
fbem-29750	193	34	information	information	NOUN
fbem-29750	193	35	disclosure	disclosure	NOUN
fbem-29750	193	36	norms	norm	NOUN
fbem-29750	193	37	in	in	ADP
fbem-29750	193	38	a	a	DET
fbem-29750	193	39	timely	timely	ADJ
fbem-29750	193	40	manner	manner	NOUN
fbem-29750	193	41	,	,	PUNCT
fbem-29750	193	42	clarify	clarify	VERB
fbem-29750	193	43	the	the	DET
fbem-29750	193	44	information	information	NOUN
fbem-29750	193	45	disclosure	disclosure	NOUN
fbem-29750	193	46	requirements	requirement	NOUN
fbem-29750	193	47	of	of	ADP
fbem-29750	193	48	enterprises	enterprise	NOUN
fbem-29750	193	49	and	and	CCONJ
fbem-29750	193	50	the	the	DET
fbem-29750	193	51	responsibilities	responsibility	NOUN
fbem-29750	193	52	and	and	CCONJ
fbem-29750	193	53	obligations	obligation	NOUN
fbem-29750	193	54	of	of	ADP
fbem-29750	193	55	auditors	auditor	NOUN
fbem-29750	193	56	in	in	ADP
fbem-29750	193	57	the	the	DET
fbem-29750	193	58	context	context	NOUN
fbem-29750	193	59	of	of	ADP
fbem-29750	193	60	digital	digital	ADJ
fbem-29750	193	61	transformation	transformation	NOUN
fbem-29750	193	62	,	,	PUNCT
fbem-29750	193	63	provide	provide	VERB
fbem-29750	193	64	a	a	DET
fbem-29750	193	65	clear	clear	ADJ
fbem-29750	193	66	policy	policy	NOUN
fbem-29750	193	67	basis	basis	NOUN
fbem-29750	193	68	for	for	SCONJ
fbem-29750	193	69	auditors	auditor	NOUN
fbem-29750	193	70	to	to	PART
fbem-29750	193	71	make	make	VERB
fbem-29750	193	72	decisions	decision	NOUN
fbem-29750	193	73	,	,	PUNCT
fbem-29750	193	74	and	and	CCONJ
fbem-29750	193	75	ensure	ensure	VERB
fbem-29750	193	76	the	the	DET
fbem-29750	193	77	audit	audit	NOUN
fbem-29750	193	78	quality	quality	NOUN
fbem-29750	193	79	and	and	CCONJ
fbem-29750	193	80	the	the	DET
fbem-29750	193	81	authenticity	authenticity	NOUN
fbem-29750	193	82	and	and	CCONJ
fbem-29750	193	83	integrity	integrity	NOUN
fbem-29750	193	84	of	of	ADP
fbem-29750	193	85	information	information	NOUN
fbem-29750	193	86	disclosure	disclosure	NOUN
fbem-29750	193	87	.	.	PUNCT
fbem-29750	194	1	second	second	ADV
fbem-29750	194	2	,	,	PUNCT
fbem-29750	194	3	strengthen	strengthen	VERB
fbem-29750	194	4	supervision	supervision	NOUN
fbem-29750	194	5	and	and	CCONJ
fbem-29750	194	6	coordination	coordination	NOUN
fbem-29750	194	7	.	.	PUNCT
fbem-29750	195	1	strengthen	strengthen	VERB
fbem-29750	195	2	the	the	DET
fbem-29750	195	3	supervision	supervision	NOUN
fbem-29750	195	4	of	of	ADP
fbem-29750	195	5	enterprises	enterprise	NOUN
fbem-29750	195	6	in	in	ADP
fbem-29750	195	7	the	the	DET
fbem-29750	195	8	process	process	NOUN
fbem-29750	195	9	of	of	ADP
fbem-29750	195	10	digital	digital	ADJ
fbem-29750	195	11	transformation	transformation	NOUN
fbem-29750	195	12	,	,	PUNCT
fbem-29750	195	13	strengthen	strengthen	VERB
fbem-29750	195	14	the	the	DET
fbem-29750	195	15	supervision	supervision	NOUN
fbem-29750	195	16	and	and	CCONJ
fbem-29750	195	17	inspection	inspection	NOUN
fbem-29750	195	18	of	of	ADP
fbem-29750	195	19	auditors	auditor	NOUN
fbem-29750	195	20	'	'	PART
fbem-29750	195	21	practice	practice	NOUN
fbem-29750	195	22	,	,	PUNCT
fbem-29750	195	23	severely	severely	ADV
fbem-29750	195	24	crack	crack	VERB
fbem-29750	195	25	down	down	ADP
fbem-29750	195	26	on	on	ADP
fbem-29750	195	27	enterprises	enterprise	NOUN
fbem-29750	195	28	'	'	PART
fbem-29750	195	29	financial	financial	ADJ
fbem-29750	195	30	fraud	fraud	NOUN
fbem-29750	195	31	and	and	CCONJ
fbem-29750	195	32	information	information	NOUN
fbem-29750	195	33	disclosure	disclosure	NOUN
fbem-29750	195	34	violations	violation	NOUN
fbem-29750	195	35	,	,	PUNCT
fbem-29750	195	36	and	and	CCONJ
fbem-29750	195	37	maintain	maintain	VERB
fbem-29750	195	38	the	the	DET
fbem-29750	195	39	order	order	NOUN
fbem-29750	195	40	of	of	ADP
fbem-29750	195	41	the	the	DET
fbem-29750	195	42	capital	capital	NOUN
fbem-29750	195	43	market	market	NOUN
fbem-29750	195	44	.	.	PUNCT
fbem-29750	196	1	at	at	ADP
fbem-29750	196	2	the	the	DET
fbem-29750	196	3	same	same	ADJ
fbem-29750	196	4	time	time	NOUN
fbem-29750	196	5	,	,	PUNCT
fbem-29750	196	6	strengthen	strengthen	VERB
fbem-29750	196	7	the	the	DET
fbem-29750	196	8	coordination	coordination	NOUN
fbem-29750	196	9	and	and	CCONJ
fbem-29750	196	10	cooperation	cooperation	NOUN
fbem-29750	196	11	between	between	ADP
fbem-29750	196	12	different	different	ADJ
fbem-29750	196	13	regulatory	regulatory	ADJ
fbem-29750	196	14	departments	department	NOUN
fbem-29750	196	15	,	,	PUNCT
fbem-29750	196	16	form	form	VERB
fbem-29750	196	17	regulatory	regulatory	ADJ
fbem-29750	196	18	synergy	synergy	NOUN
fbem-29750	196	19	,	,	PUNCT
fbem-29750	196	20	jointly	jointly	ADV
fbem-29750	196	21	cope	cope	VERB
fbem-29750	196	22	with	with	ADP
fbem-29750	196	23	the	the	DET
fbem-29750	196	24	cross	cross	NOUN
fbem-29750	196	25	-	-	ADJ
fbem-29750	196	26	field	field	ADJ
fbem-29750	196	27	and	and	CCONJ
fbem-29750	196	28	cross	cross	ADJ
fbem-29750	196	29	-	-	ADJ
fbem-29750	196	30	industry	industry	ADJ
fbem-29750	196	31	regulatory	regulatory	ADJ
fbem-29750	196	32	challenges	challenge	NOUN
fbem-29750	196	33	brought	bring	VERB
fbem-29750	196	34	about	about	ADP
fbem-29750	196	35	by	by	ADP
fbem-29750	196	36	digital	digital	ADJ
fbem-29750	196	37	transformation	transformation	NOUN
fbem-29750	196	38	,	,	PUNCT
fbem-29750	196	39	and	and	CCONJ
fbem-29750	196	40	improve	improve	VERB
fbem-29750	196	41	regulatory	regulatory	ADJ
fbem-29750	196	42	efficiency	efficiency	NOUN
fbem-29750	196	43	and	and	CCONJ
fbem-29750	196	44	effectiveness	effectiveness	NOUN
fbem-29750	196	45	.	.	PUNCT
fbem-29750	197	1	(	(	PUNCT
fbem-29750	197	2	2	2	X
fbem-29750	197	3	)	)	PUNCT
fbem-29750	197	4	enterprise	enterprise	NOUN
fbem-29750	197	5	perspective	perspective	NOUN
fbem-29750	197	6	first	first	ADV
fbem-29750	197	7	,	,	PUNCT
fbem-29750	197	8	formulate	formulate	VERB
fbem-29750	197	9	a	a	DET
fbem-29750	197	10	reasonable	reasonable	ADJ
fbem-29750	197	11	transformation	transformation	NOUN
fbem-29750	197	12	strategy	strategy	NOUN
fbem-29750	197	13	.	.	PUNCT
fbem-29750	198	1	in	in	ADP
fbem-29750	198	2	the	the	DET
fbem-29750	198	3	process	process	NOUN
fbem-29750	198	4	of	of	ADP
fbem-29750	198	5	digital	digital	ADJ
fbem-29750	198	6	transformation	transformation	NOUN
fbem-29750	198	7	,	,	PUNCT
fbem-29750	198	8	enterprises	enterprise	NOUN
fbem-29750	198	9	should	should	AUX
fbem-29750	198	10	fully	fully	ADV
fbem-29750	198	11	evaluate	evaluate	VERB
fbem-29750	198	12	their	their	PRON
fbem-29750	198	13	own	own	ADJ
fbem-29750	198	14	resources	resource	NOUN
fbem-29750	198	15	and	and	CCONJ
fbem-29750	198	16	capabilities	capability	NOUN
fbem-29750	198	17	,	,	PUNCT
fbem-29750	198	18	formulate	formulate	VERB
fbem-29750	198	19	digital	digital	ADJ
fbem-29750	198	20	transformation	transformation	NOUN
fbem-29750	198	21	strategies	strategy	NOUN
fbem-29750	198	22	that	that	PRON
fbem-29750	198	23	match	match	VERB
fbem-29750	198	24	the	the	DET
fbem-29750	198	25	strategic	strategic	ADJ
fbem-29750	198	26	goals	goal	NOUN
fbem-29750	198	27	of	of	ADP
fbem-29750	198	28	enterprises	enterprise	NOUN
fbem-29750	198	29	,	,	PUNCT
fbem-29750	198	30	and	and	CCONJ
fbem-29750	198	31	avoid	avoid	VERB
fbem-29750	198	32	blindly	blindly	ADV
fbem-29750	198	33	following	follow	VERB
fbem-29750	198	34	the	the	DET
fbem-29750	198	35	trend	trend	NOUN
fbem-29750	198	36	.	.	PUNCT
fbem-29750	199	1	at	at	ADP
fbem-29750	199	2	the	the	DET
fbem-29750	199	3	same	same	ADJ
fbem-29750	199	4	time	time	NOUN
fbem-29750	199	5	,	,	PUNCT
fbem-29750	199	6	it	it	PRON
fbem-29750	199	7	is	be	AUX
fbem-29750	199	8	necessary	necessary	ADJ
fbem-29750	199	9	to	to	PART
fbem-29750	199	10	pay	pay	VERB
fbem-29750	199	11	attention	attention	NOUN
fbem-29750	199	12	to	to	ADP
fbem-29750	199	13	risk	risk	NOUN
fbem-29750	199	14	management	management	NOUN
fbem-29750	199	15	in	in	ADP
fbem-29750	199	16	the	the	DET
fbem-29750	199	17	transformation	transformation	NOUN
fbem-29750	199	18	process	process	NOUN
fbem-29750	199	19	,	,	PUNCT
fbem-29750	199	20	strengthen	strengthen	VERB
fbem-29750	199	21	the	the	DET
fbem-29750	199	22	construction	construction	NOUN
fbem-29750	199	23	of	of	ADP
fbem-29750	199	24	internal	internal	ADJ
fbem-29750	199	25	control	control	NOUN
fbem-29750	199	26	,	,	PUNCT
fbem-29750	199	27	and	and	CCONJ
fbem-29750	199	28	reduce	reduce	VERB
fbem-29750	199	29	the	the	DET
fbem-29750	199	30	financial	financial	ADJ
fbem-29750	199	31	risks	risk	NOUN
fbem-29750	199	32	and	and	CCONJ
fbem-29750	199	33	operational	operational	ADJ
fbem-29750	199	34	risks	risk	NOUN
fbem-29750	199	35	brought	bring	VERB
fbem-29750	199	36	by	by	ADP
fbem-29750	199	37	digital	digital	ADJ
fbem-29750	199	38	transformation	transformation	NOUN
fbem-29750	199	39	,	,	PUNCT
fbem-29750	199	40	so	so	SCONJ
fbem-29750	199	41	as	as	SCONJ
fbem-29750	199	42	to	to	PART
fbem-29750	199	43	reduce	reduce	VERB
fbem-29750	199	44	auditors	auditor	NOUN
fbem-29750	199	45	'	'	PART
fbem-29750	199	46	concerns	concern	NOUN
fbem-29750	199	47	about	about	ADP
fbem-29750	199	48	enterprise	enterprise	NOUN
fbem-29750	199	49	risks	risk	NOUN
fbem-29750	199	50	,	,	PUNCT
fbem-29750	199	51	thereby	thereby	ADV
fbem-29750	199	52	reducing	reduce	VERB
fbem-29750	199	53	audit	audit	NOUN
fbem-29750	199	54	costs	cost	NOUN
fbem-29750	199	55	and	and	CCONJ
fbem-29750	199	56	improving	improve	VERB
fbem-29750	199	57	audit	audit	NOUN
fbem-29750	199	58	efficiency	efficiency	NOUN
fbem-29750	199	59	.	.	PUNCT
fbem-29750	200	1	second	second	ADV
fbem-29750	200	2	,	,	PUNCT
fbem-29750	200	3	strengthen	strengthen	VERB
fbem-29750	200	4	the	the	DET
fbem-29750	200	5	quality	quality	NOUN
fbem-29750	200	6	of	of	ADP
fbem-29750	200	7	information	information	NOUN
fbem-29750	200	8	disclosure	disclosure	NOUN
fbem-29750	200	9	.	.	PUNCT
fbem-29750	201	1	enterprises	enterprise	NOUN
fbem-29750	201	2	should	should	AUX
fbem-29750	201	3	actively	actively	ADV
fbem-29750	201	4	improve	improve	VERB
fbem-29750	201	5	the	the	DET
fbem-29750	201	6	transparency	transparency	NOUN
fbem-29750	201	7	and	and	CCONJ
fbem-29750	201	8	quality	quality	NOUN
fbem-29750	201	9	of	of	ADP
fbem-29750	201	10	corporate	corporate	ADJ
fbem-29750	201	11	information	information	NOUN
fbem-29750	201	12	disclosure	disclosure	NOUN
fbem-29750	201	13	,	,	PUNCT
fbem-29750	201	14	and	and	CCONJ
fbem-29750	201	15	proactively	proactively	ADV
fbem-29750	201	16	communicate	communicate	VERB
fbem-29750	201	17	the	the	DET
fbem-29750	201	18	progress	progress	NOUN
fbem-29750	201	19	,	,	PUNCT
fbem-29750	201	20	effectiveness	effectiveness	NOUN
fbem-29750	201	21	and	and	CCONJ
fbem-29750	201	22	potential	potential	ADJ
fbem-29750	201	23	risks	risk	NOUN
fbem-29750	201	24	of	of	ADP
fbem-29750	201	25	digital	digital	ADJ
fbem-29750	201	26	transformation	transformation	NOUN
fbem-29750	201	27	to	to	ADP
fbem-29750	201	28	the	the	DET
fbem-29750	201	29	market	market	NOUN
fbem-29750	201	30	.	.	PUNCT
fbem-29750	202	1	in	in	ADP
fbem-29750	202	2	particular	particular	ADJ
fbem-29750	202	3	,	,	PUNCT
fbem-29750	202	4	for	for	ADP
fbem-29750	202	5	nonstate	nonstate	ADJ
fbem-29750	202	6	-	-	PUNCT
fbem-29750	202	7	owned	own	VERB
fbem-29750	202	8	enterprises	enterprise	NOUN
fbem-29750	202	9	and	and	CCONJ
fbem-29750	202	10	enterprises	enterprise	NOUN
fbem-29750	202	11	with	with	ADP
fbem-29750	202	12	a	a	DET
fbem-29750	202	13	low	low	ADJ
fbem-29750	202	14	degree	degree	NOUN
fbem-29750	202	15	of	of	ADP
fbem-29750	202	16	digitalization	digitalization	NOUN
fbem-29750	202	17	,	,	PUNCT
fbem-29750	202	18	communication	communication	NOUN
fbem-29750	202	19	with	with	ADP
fbem-29750	202	20	auditors	auditor	NOUN
fbem-29750	202	21	should	should	AUX
fbem-29750	202	22	be	be	AUX
fbem-29750	202	23	strengthened	strengthen	VERB
fbem-29750	202	24	to	to	PART
fbem-29750	202	25	provide	provide	VERB
fbem-29750	202	26	detailed	detailed	ADJ
fbem-29750	202	27	and	and	CCONJ
fbem-29750	202	28	accurate	accurate	ADJ
fbem-29750	202	29	information	information	NOUN
fbem-29750	202	30	to	to	PART
fbem-29750	202	31	help	help	VERB
fbem-29750	202	32	auditors	auditor	NOUN
fbem-29750	202	33	better	well	ADV
fbem-29750	202	34	understand	understand	VERB
fbem-29750	202	35	the	the	DET
fbem-29750	202	36	situation	situation	NOUN
fbem-29750	202	37	of	of	ADP
fbem-29750	202	38	digital	digital	ADJ
fbem-29750	202	39	transformation	transformation	NOUN
fbem-29750	202	40	of	of	ADP
fbem-29750	202	41	enterprises	enterprise	NOUN
fbem-29750	202	42	and	and	CCONJ
fbem-29750	202	43	make	make	VERB
fbem-29750	202	44	reasonable	reasonable	ADJ
fbem-29750	202	45	audit	audit	NOUN
fbem-29750	202	46	decisions	decision	NOUN
fbem-29750	202	47	.	.	PUNCT
fbem-29750	203	1	(	(	PUNCT
fbem-29750	203	2	3	3	X
fbem-29750	203	3	)	)	PUNCT
fbem-29750	203	4	perspective	perspective	NOUN
fbem-29750	203	5	of	of	ADP
fbem-29750	203	6	accounting	accounting	NOUN
fbem-29750	203	7	firms	firm	NOUN
fbem-29750	203	8	and	and	CCONJ
fbem-29750	203	9	auditors	auditor	NOUN
fbem-29750	203	10	it	it	PRON
fbem-29750	203	11	mainly	mainly	ADV
fbem-29750	203	12	focuses	focus	VERB
fbem-29750	203	13	on	on	ADP
fbem-29750	203	14	improving	improve	VERB
fbem-29750	203	15	professional	professional	ADJ
fbem-29750	203	16	competence	competence	NOUN
fbem-29750	203	17	and	and	CCONJ
fbem-29750	203	18	optimizing	optimize	VERB
fbem-29750	203	19	audit	audit	NOUN
fbem-29750	203	20	procedures	procedure	NOUN
fbem-29750	203	21	and	and	CCONJ
fbem-29750	203	22	methods	method	NOUN
fbem-29750	203	23	.	.	PUNCT
fbem-29750	204	1	faced	face	VERB
fbem-29750	204	2	with	with	ADP
fbem-29750	204	3	the	the	DET
fbem-29750	204	4	changes	change	NOUN
fbem-29750	204	5	in	in	ADP
fbem-29750	204	6	the	the	DET
fbem-29750	204	7	audit	audit	NOUN
fbem-29750	204	8	environment	environment	NOUN
fbem-29750	204	9	brought	bring	VERB
fbem-29750	204	10	about	about	ADP
fbem-29750	204	11	by	by	ADP
fbem-29750	204	12	digital	digital	ADJ
fbem-29750	204	13	transformation	transformation	NOUN
fbem-29750	204	14	,	,	PUNCT
fbem-29750	204	15	auditors	auditor	NOUN
fbem-29750	204	16	need	need	VERB
fbem-29750	204	17	to	to	PART
fbem-29750	204	18	continuously	continuously	ADV
fbem-29750	204	19	improve	improve	VERB
fbem-29750	204	20	their	their	PRON
fbem-29750	204	21	professional	professional	ADJ
fbem-29750	204	22	knowledge	knowledge	NOUN
fbem-29750	204	23	and	and	CCONJ
fbem-29750	204	24	skills	skill	NOUN
fbem-29750	204	25	,	,	PUNCT
fbem-29750	204	26	especially	especially	ADV
fbem-29750	204	27	in	in	ADP
fbem-29750	204	28	information	information	NOUN
fbem-29750	204	29	technology	technology	NOUN
fbem-29750	204	30	,	,	PUNCT
fbem-29750	204	31	data	data	VERB
fbem-29750	204	32	analysis	analysis	NOUN
fbem-29750	204	33	and	and	CCONJ
fbem-29750	204	34	other	other	ADJ
fbem-29750	204	35	aspects	aspect	NOUN
fbem-29750	204	36	.	.	PUNCT
fbem-29750	205	1	the	the	DET
fbem-29750	205	2	"	"	PUNCT
fbem-29750	205	3	big	big	ADJ
fbem-29750	205	4	four	four	NUM
fbem-29750	205	5	"	"	PUNCT
fbem-29750	205	6	accounting	accounting	NOUN
fbem-29750	205	7	firms	firm	NOUN
fbem-29750	205	8	should	should	AUX
fbem-29750	205	9	give	give	VERB
fbem-29750	205	10	full	full	ADJ
fbem-29750	205	11	play	play	NOUN
fbem-29750	205	12	to	to	ADP
fbem-29750	205	13	their	their	PRON
fbem-29750	205	14	professional	professional	ADJ
fbem-29750	205	15	advantages	advantage	NOUN
fbem-29750	205	16	,	,	PUNCT
fbem-29750	205	17	strengthen	strengthen	VERB
fbem-29750	205	18	experience	experience	NOUN
fbem-29750	205	19	sharing	sharing	NOUN
fbem-29750	205	20	and	and	CCONJ
fbem-29750	205	21	technical	technical	ADJ
fbem-29750	205	22	exchanges	exchange	NOUN
fbem-29750	205	23	in	in	ADP
fbem-29750	205	24	the	the	DET
fbem-29750	205	25	industry	industry	NOUN
fbem-29750	205	26	,	,	PUNCT
fbem-29750	205	27	and	and	CCONJ
fbem-29750	205	28	provide	provide	VERB
fbem-29750	205	29	reference	reference	NOUN
fbem-29750	205	30	for	for	ADP
fbem-29750	205	31	other	other	ADJ
fbem-29750	205	32	audit	audit	NOUN
fbem-29750	205	33	institutions	institution	NOUN
fbem-29750	205	34	.	.	PUNCT
fbem-29750	206	1	at	at	ADP
fbem-29750	206	2	the	the	DET
fbem-29750	206	3	same	same	ADJ
fbem-29750	206	4	time	time	NOUN
fbem-29750	206	5	,	,	PUNCT
fbem-29750	206	6	combined	combine	VERB
fbem-29750	206	7	with	with	ADP
fbem-29750	206	8	the	the	DET
fbem-29750	206	9	characteristics	characteristic	NOUN
fbem-29750	206	10	of	of	ADP
fbem-29750	206	11	enterprise	enterprise	NOUN
fbem-29750	206	12	digital	digital	ADJ
fbem-29750	206	13	transformation	transformation	NOUN
fbem-29750	206	14	,	,	PUNCT
fbem-29750	206	15	establish	establish	VERB
fbem-29750	206	16	and	and	CCONJ
fbem-29750	206	17	improve	improve	VERB
fbem-29750	206	18	the	the	DET
fbem-29750	206	19	procedures	procedure	NOUN
fbem-29750	206	20	related	relate	VERB
fbem-29750	206	21	to	to	ADP
fbem-29750	206	22	big	big	ADJ
fbem-29750	206	23	data	datum	NOUN
fbem-29750	206	24	audit	audit	NOUN
fbem-29750	206	25	.	.	PUNCT
fbem-29750	207	1	auditors	auditor	NOUN
fbem-29750	207	2	should	should	AUX
fbem-29750	207	3	maintain	maintain	VERB
fbem-29750	207	4	professional	professional	ADJ
fbem-29750	207	5	skepticism	skepticism	NOUN
fbem-29750	207	6	and	and	CCONJ
fbem-29750	207	7	keen	keen	ADJ
fbem-29750	207	8	risk	risk	NOUN
fbem-29750	207	9	awareness	awareness	NOUN
fbem-29750	207	10	to	to	PART
fbem-29750	207	11	identify	identify	VERB
fbem-29750	207	12	and	and	CCONJ
fbem-29750	207	13	assess	assess	VERB
fbem-29750	207	14	new	new	ADJ
fbem-29750	207	15	and	and	CCONJ
fbem-29750	207	16	hidden	hidden	ADJ
fbem-29750	207	17	risks	risk	NOUN
fbem-29750	207	18	arising	arise	VERB
fbem-29750	207	19	from	from	ADP
fbem-29750	207	20	digital	digital	ADJ
fbem-29750	207	21	transformation	transformation	NOUN
fbem-29750	207	22	in	in	ADP
fbem-29750	207	23	a	a	DET
fbem-29750	207	24	timely	timely	ADJ
fbem-29750	207	25	manner	manner	NOUN
fbem-29750	207	26	.	.	PUNCT
fbem-29750	208	1	according	accord	VERB
fbem-29750	208	2	to	to	ADP
fbem-29750	208	3	the	the	DET
fbem-29750	208	4	characteristics	characteristic	NOUN
fbem-29750	208	5	and	and	CCONJ
fbem-29750	208	6	needs	need	NOUN
fbem-29750	208	7	of	of	ADP
fbem-29750	208	8	different	different	ADJ
fbem-29750	208	9	enterprises	enterprise	NOUN
fbem-29750	208	10	,	,	PUNCT
fbem-29750	208	11	flexible	flexible	ADJ
fbem-29750	208	12	adjustment	adjustment	NOUN
fbem-29750	208	13	of	of	ADP
fbem-29750	208	14	audit	audit	NOUN
fbem-29750	208	15	strategies	strategy	NOUN
fbem-29750	208	16	and	and	CCONJ
fbem-29750	208	17	methods	method	NOUN
fbem-29750	208	18	to	to	PART
fbem-29750	208	19	adapt	adapt	VERB
fbem-29750	208	20	to	to	ADP
fbem-29750	208	21	various	various	ADJ
fbem-29750	208	22	changes	change	NOUN
fbem-29750	208	23	in	in	ADP
fbem-29750	208	24	the	the	DET
fbem-29750	208	25	digital	digital	ADJ
fbem-29750	208	26	environment	environment	NOUN
fbem-29750	208	27	.	.	PUNCT
fbem-29750	209	1	references	reference	NOUN
fbem-29750	209	2	[	[	X
fbem-29750	209	3	1	1	X
fbem-29750	209	4	]	]	X
fbem-29750	209	5	yang	yang	PROPN
fbem-29750	209	6	deming	deming	PROPN
fbem-29750	209	7	,	,	PUNCT
fbem-29750	209	8	xia	xia	PROPN
fbem-29750	209	9	xiaoyan	xiaoyan	PROPN
fbem-29750	209	10	,	,	PUNCT
fbem-29750	209	11	jin	jin	PROPN
fbem-29750	209	12	songyu	songyu	PROPN
fbem-29750	209	13	,	,	PUNCT
fbem-29750	209	14	et	et	PROPN
fbem-29750	209	15	al	al	PROPN
fbem-29750	209	16	.	.	PUNCT
fbem-29750	210	1	big	big	PROPN
fbem-29750	210	2	data	data	PROPN
fbem-29750	210	3	,	,	PUNCT
fbem-29750	210	4	blockchain	blockchain	NOUN
fbem-29750	210	5	and	and	CCONJ
fbem-29750	210	6	audit	audit	NOUN
fbem-29750	210	7	fees	fee	NOUN
fbem-29750	210	8	of	of	ADP
fbem-29750	210	9	listed	list	VERB
fbem-29750	210	10	companies	company	NOUN
fbem-29750	211	1	[	[	X
fbem-29750	211	2	j	j	X
fbem-29750	211	3	]	]	X
fbem-29750	211	4	.	.	PUNCT
fbem-29750	212	1	audit	audit	NOUN
fbem-29750	212	2	research	research	NOUN
fbem-29750	212	3	,	,	PUNCT
fbem-29750	212	4	2020(4	2020(4	NUM
fbem-29750	212	5	):	):	PUNCT
fbem-29750	212	6	68	68	NUM
fbem-29750	212	7	-	-	SYM
fbem-29750	212	8	79	79	NUM
fbem-29750	212	9	.	.	PUNCT
fbem-29750	213	1	[	[	X
fbem-29750	213	2	2	2	X
fbem-29750	213	3	]	]	X
fbem-29750	213	4	liu	liu	PROPN
fbem-29750	213	5	shuchun	shuchun	PROPN
fbem-29750	213	6	,	,	PUNCT
fbem-29750	213	7	yan	yan	PROPN
fbem-29750	213	8	jinchen	jinchen	PROPN
fbem-29750	213	9	,	,	PUNCT
fbem-29750	213	10	zhang	zhang	PROPN
fbem-29750	213	11	sixue	sixue	PROPN
fbem-29750	213	12	,	,	PUNCT
fbem-29750	213	13	et	et	PROPN
fbem-29750	213	14	al	al	PROPN
fbem-29750	213	15	.	.	PUNCT
fbem-29750	213	16	can	can	AUX
fbem-29750	213	17	digital	digital	VERB
fbem-29750	213	18	transformation	transformation	NOUN
fbem-29750	213	19	of	of	ADP
fbem-29750	213	20	enterprise	enterprise	NOUN
fbem-29750	213	21	management	management	NOUN
fbem-29750	213	22	improve	improve	VERB
fbem-29750	213	23	input	input	NOUN
fbem-29750	213	24	-	-	PUNCT
fbem-29750	213	25	output	output	NOUN
fbem-29750	213	26	efficiency	efficiency	NOUN
fbem-29750	214	1	[	[	X
fbem-29750	214	2	j	j	X
fbem-29750	214	3	]	]	X
fbem-29750	214	4	.	.	PUNCT
fbem-29750	215	1	management	management	NOUN
fbem-29750	215	2	world	world	NOUN
fbem-29750	215	3	,	,	PUNCT
fbem-29750	215	4	2021	2021	NUM
fbem-29750	215	5	,	,	PUNCT
fbem-29750	215	6	37(5	37(5	NUM
fbem-29750	215	7	):	):	PUNCT
fbem-29750	215	8	170	170	NUM
fbem-29750	215	9	-	-	SYM
fbem-29750	215	10	190	190	NUM
fbem-29750	215	11	,	,	PUNCT
fbem-29750	215	12	13	13	NUM
fbem-29750	215	13	.	.	PUNCT
fbem-29750	216	1	[	[	X
fbem-29750	216	2	3	3	X
fbem-29750	216	3	]	]	X
fbem-29750	216	4	lu	lu	PROPN
fbem-29750	216	5	taiping	taiping	PROPN
fbem-29750	216	6	,	,	PUNCT
fbem-29750	216	7	zhang	zhang	PROPN
fbem-29750	216	8	dongxu	dongxu	PROPN
fbem-29750	216	9	.	.	PUNCT
fbem-29750	217	1	financing	financing	NOUN
fbem-29750	217	2	demand	demand	NOUN
fbem-29750	217	3	,	,	PUNCT
fbem-29750	217	4	financing	financing	NOUN
fbem-29750	217	5	constraints	constraint	NOUN
fbem-29750	217	6	and	and	CCONJ
fbem-29750	217	7	earnings	earning	NOUN
fbem-29750	217	8	management	management	NOUN
fbem-29750	218	1	[	[	X
fbem-29750	218	2	j	j	X
fbem-29750	218	3	]	]	X
fbem-29750	218	4	.	.	PUNCT
fbem-29750	219	1	accounting	accounting	NOUN
fbem-29750	219	2	research	research	NOUN
fbem-29750	219	3	,	,	PUNCT
fbem-29750	219	4	2014(1	2014(1	NUM
fbem-29750	219	5	):	):	PUNCT
fbem-29750	219	6	35	35	NUM
fbem-29750	219	7	-	-	SYM
fbem-29750	219	8	41	41	NUM
fbem-29750	219	9	,	,	PUNCT
fbem-29750	219	10	94	94	NUM
fbem-29750	219	11	.	.	PUNCT
fbem-29750	220	1	[	[	X
fbem-29750	220	2	4	4	NUM
fbem-29750	220	3	]	]	PUNCT
fbem-29750	220	4	xu	xu	PROPN
fbem-29750	220	5	ziyao	ziyao	PROPN
fbem-29750	220	6	,	,	PUNCT
fbem-29750	220	7	zhang	zhang	PROPN
fbem-29750	220	8	lisha	lisha	PROPN
fbem-29750	220	9	.	.	PUNCT
fbem-29750	221	1	digital	digital	ADJ
fbem-29750	221	2	transformation	transformation	NOUN
fbem-29750	221	3	and	and	CCONJ
fbem-29750	221	4	enterprise	enterprise	NOUN
fbem-29750	221	5	expense	expense	NOUN
fbem-29750	221	6	stickiness	stickiness	NOUN
fbem-29750	221	7	:	:	PUNCT
fbem-29750	221	8	an	an	DET
fbem-29750	221	9	analysis	analysis	NOUN
fbem-29750	221	10	from	from	ADP
fbem-29750	221	11	the	the	DET
fbem-29750	221	12	perspective	perspective	NOUN
fbem-29750	221	13	of	of	ADP
fbem-29750	221	14	management	management	NOUN
fbem-29750	221	15	self	self	NOUN
fbem-29750	221	16	-	-	PUNCT
fbem-29750	221	17	interest	interest	NOUN
fbem-29750	222	1	[	[	X
fbem-29750	222	2	j	j	X
fbem-29750	222	3	]	]	X
fbem-29750	222	4	.	.	PUNCT
fbem-29750	223	1	research	research	NOUN
fbem-29750	223	2	in	in	ADP
fbem-29750	223	3	financial	financial	ADJ
fbem-29750	223	4	economics	economic	NOUN
fbem-29750	223	5	,	,	PUNCT
fbem-29750	223	6	2022	2022	NUM
fbem-29750	223	7	,	,	PUNCT
fbem-29750	223	8	37(4	37(4	PROPN
fbem-29750	223	9	):	):	PUNCT
fbem-29750	223	10	129	129	NUM
fbem-29750	223	11	-	-	SYM
fbem-29750	223	12	142	142	NUM
fbem-29750	223	13	.	.	PUNCT
fbem-29750	224	1	[	[	X
fbem-29750	224	2	5	5	X
fbem-29750	224	3	]	]	X
fbem-29750	224	4	li	li	PROPN
fbem-29750	224	5	rong	rong	PROPN
fbem-29750	224	6	,	,	PUNCT
fbem-29750	224	7	wang	wang	PROPN
fbem-29750	224	8	yu	yu	PROPN
fbem-29750	224	9	,	,	PUNCT
fbem-29750	224	10	lu	lu	PROPN
fbem-29750	224	11	zhengfei	zhengfei	NOUN
fbem-29750	224	12	.	.	PUNCT
fbem-29750	224	13	does	do	AUX
fbem-29750	224	14	internet	internet	NOUN
fbem-29750	224	15	business	business	NOUN
fbem-29750	224	16	model	model	NOUN
fbem-29750	224	17	affect	affect	VERB
fbem-29750	224	18	the	the	DET
fbem-29750	224	19	earnings	earning	NOUN
fbem-29750	224	20	quality	quality	NOUN
fbem-29750	224	21	of	of	ADP
fbem-29750	224	22	listed	list	VERB
fbem-29750	224	23	companies	company	NOUN
fbem-29750	224	24	?	?	PUNCT
fbem-29750	225	1	empirical	empirical	ADJ
fbem-29750	225	2	evidence	evidence	NOUN
fbem-29750	225	3	from	from	ADP
fbem-29750	225	4	china	china	PROPN
fbem-29750	225	5	's	's	PART
fbem-29750	225	6	securities	security	NOUN
fbem-29750	225	7	market	market	NOUN
fbem-29750	226	1	[	[	X
fbem-29750	226	2	j	j	X
fbem-29750	226	3	]	]	X
fbem-29750	226	4	.	.	PUNCT
fbem-29750	227	1	accounting	accounting	NOUN
fbem-29750	227	2	research	research	NOUN
fbem-29750	227	3	,	,	PUNCT
fbem-29750	227	4	2020(10	2020(10	NUM
fbem-29750	227	5	):	):	PUNCT
fbem-29750	227	6	66	66	NUM
fbem-29750	227	7	-	-	SYM
fbem-29750	227	8	81	81	NUM
fbem-29750	227	9	.	.	PUNCT
fbem-29750	228	1	[	[	X
fbem-29750	228	2	6	6	NUM
fbem-29750	228	3	]	]	X
fbem-29750	228	4	wu	wu	PROPN
fbem-29750	228	5	wuqing	wuqing	NOUN
fbem-29750	228	6	,	,	PUNCT
fbem-29750	228	7	zhao	zhao	PROPN
fbem-29750	228	8	yue	yue	PROPN
fbem-29750	228	9	,	,	PUNCT
fbem-29750	228	10	su	su	PROPN
fbem-29750	228	11	zihao	zihao	PROPN
fbem-29750	228	12	.	.	PUNCT
fbem-29750	229	1	enterprise	enterprise	NOUN
fbem-29750	229	2	information	information	NOUN
fbem-29750	229	3	construction	construction	NOUN
fbem-29750	229	4	and	and	CCONJ
fbem-29750	229	5	audit	audit	NOUN
fbem-29750	229	6	cost	cost	NOUN
fbem-29750	229	7	:	:	PUNCT
fbem-29750	229	8	new	new	ADJ
fbem-29750	229	9	evidence	evidence	NOUN
fbem-29750	229	10	in	in	ADP
fbem-29750	229	11	the	the	DET
fbem-29750	229	12	period	period	NOUN
fbem-29750	229	13	of	of	ADP
fbem-29750	229	14	digital	digital	ADJ
fbem-29750	229	15	transformation	transformation	NOUN
fbem-29750	230	1	[	[	X
fbem-29750	230	2	j	j	X
fbem-29750	230	3	]	]	X
fbem-29750	230	4	.	.	PUNCT
fbem-29750	231	1	audit	audit	NOUN
fbem-29750	231	2	research	research	NOUN
fbem-29750	231	3	,	,	PUNCT
fbem-29750	231	4	2022(1	2022(1	NUM
fbem-29750	231	5	):	):	PUNCT
fbem-29750	231	6	106	106	NUM
fbem-29750	231	7	-	-	SYM
fbem-29750	231	8	117	117	NUM
fbem-29750	231	9	.	.	PUNCT
fbem-29750	232	1	[	[	X
fbem-29750	232	2	7	7	NUM
fbem-29750	232	3	]	]	PUNCT
fbem-29750	232	4	based	base	VERB
fbem-29750	232	5	on	on	ADP
fbem-29750	232	6	key	key	ADJ
fbem-29750	232	7	audit	audit	NOUN
fbem-29750	232	8	issues	issue	NOUN
fbem-29750	232	9	[	[	X
fbem-29750	232	10	j	j	X
fbem-29750	232	11	]	]	X
fbem-29750	232	12	.	.	PUNCT
fbem-29750	233	1	journal	journal	PROPN
fbem-29750	233	2	of	of	ADP
fbem-29750	233	3	nanjing	nanjing	PROPN
fbem-29750	233	4	audit	audit	PROPN
fbem-29750	233	5	university	university	NOUN
fbem-29750	233	6	,	,	PUNCT
fbem-29750	233	7	2022	2022	NUM
fbem-29750	233	8	,	,	PUNCT
fbem-29750	233	9	19(4	19(4	NUM
fbem-29750	233	10	):	):	PUNCT
fbem-29750	233	11	32	32	NUM
fbem-29750	233	12	-	-	SYM
fbem-29750	233	13	40	40	NUM
fbem-29750	233	14	.	.	PUNCT
fbem-29750	234	1	[	[	X
fbem-29750	234	2	8	8	NUM
fbem-29750	234	3	]	]	PUNCT
fbem-29750	234	4	will	will	AUX
fbem-29750	234	5	auditors	auditor	NOUN
fbem-29750	234	6	respond	respond	VERB
fbem-29750	234	7	differently	differently	ADV
fbem-29750	234	8	to	to	ADP
fbem-29750	234	9	corporate	corporate	ADJ
fbem-29750	234	10	digital	digital	ADJ
fbem-29750	234	11	transformation	transformation	NOUN
fbem-29750	234	12	?	?	PUNCT
fbem-29750	235	1	-evidence	-evidence	NOUN
fbem-29750	235	2	based	base	VERB
fbem-29750	235	3	on	on	ADP
fbem-29750	235	4	key	key	ADJ
fbem-29750	235	5	audit	audit	NOUN
fbem-29750	235	6	matters	matter	NOUN
fbem-29750	235	7	[	[	X
fbem-29750	235	8	j	j	X
fbem-29750	235	9	]	]	X
fbem-29750	235	10	.	.	PUNCT
fbem-29750	236	1	journal	journal	PROPN
fbem-29750	236	2	of	of	ADP
fbem-29750	236	3	nanjing	nanjing	PROPN
fbem-29750	236	4	audit	audit	PROPN
fbem-29750	236	5	university	university	NOUN
fbem-29750	236	6	,	,	PUNCT
fbem-29750	236	7	2024:1	2024:1	NUM
fbem-29750	236	8	-	-	SYM
fbem-29750	236	9	13	13	NUM
fbem-29750	236	10	.	.	PUNCT
fbem-29750	237	1	[	[	X
fbem-29750	237	2	9	9	NUM
fbem-29750	237	3	]	]	SYM
fbem-29750	237	4	wu	wu	PROPN
fbem-29750	237	5	fei	fei	PROPN
fbem-29750	237	6	,	,	PUNCT
fbem-29750	237	7	hu	hu	PROPN
fbem-29750	237	8	huizhi	huizhi	PROPN
fbem-29750	237	9	,	,	PUNCT
fbem-29750	237	10	lin	lin	PROPN
fbem-29750	237	11	huiyan	huiyan	VERB
fbem-29750	237	12	,	,	PUNCT
fbem-29750	237	13	et	et	PROPN
fbem-29750	237	14	al	al	PROPN
fbem-29750	237	15	.	.	PUNCT
fbem-29750	238	1	corporate	corporate	ADJ
fbem-29750	238	2	digital	digital	ADJ
fbem-29750	238	3	transformation	transformation	NOUN
fbem-29750	238	4	and	and	CCONJ
fbem-29750	238	5	capital	capital	NOUN
fbem-29750	238	6	market	market	NOUN
fbem-29750	238	7	performance	performance	NOUN
fbem-29750	238	8	:	:	PUNCT
fbem-29750	238	9	empirical	empirical	ADJ
fbem-29750	238	10	evidence	evidence	NOUN
fbem-29750	238	11	from	from	ADP
fbem-29750	238	12	stock	stock	NOUN
fbem-29750	238	13	liquidity	liquidity	NOUN
fbem-29750	239	1	[	[	X
fbem-29750	239	2	j	j	X
fbem-29750	239	3	]	]	X
fbem-29750	239	4	.	.	PUNCT
fbem-29750	240	1	management	management	NOUN
fbem-29750	240	2	world	world	NOUN
fbem-29750	240	3	,	,	PUNCT
fbem-29750	240	4	2021	2021	NUM
fbem-29750	240	5	,	,	PUNCT
fbem-29750	240	6	37(7	37(7	NUM
fbem-29750	240	7	):	):	PUNCT
fbem-29750	240	8	130	130	NUM
fbem-29750	240	9	-	-	SYM
fbem-29750	240	10	144	144	NUM
fbem-29750	240	11	,	,	PUNCT
fbem-29750	240	12	10	10	NUM
fbem-29750	240	13	.	.	PUNCT
fbem-29750	241	1	[	[	X
fbem-29750	241	2	10	10	NUM
fbem-29750	241	3	]	]	X
fbem-29750	241	4	yao	yao	PROPN
fbem-29750	241	5	youfu	youfu	PROPN
fbem-29750	241	6	,	,	PUNCT
fbem-29750	241	7	zhou	zhou	PROPN
fbem-29750	241	8	lan	lan	PROPN
fbem-29750	241	9	.	.	PUNCT
fbem-29750	242	1	does	do	AUX
fbem-29750	242	2	digitalization	digitalization	NOUN
fbem-29750	242	3	affect	affect	VERB
fbem-29750	242	4	key	key	ADJ
fbem-29750	242	5	audit	audit	NOUN
fbem-29750	242	6	decisions	decision	NOUN
fbem-29750	242	7	?	?	PUNCT
fbem-29750	243	1	[	[	X
fbem-29750	243	2	j	j	X
fbem-29750	243	3	]	]	X
fbem-29750	243	4	.	.	PUNCT
fbem-29750	244	1	audit	audit	NOUN
fbem-29750	244	2	research	research	NOUN
fbem-29750	244	3	,	,	PUNCT
fbem-29750	244	4	2023(1	2023(1	NUM
fbem-29750	244	5	):	):	PUNCT
fbem-29750	244	6	123	123	NUM
fbem-29750	244	7	-	-	SYM
fbem-29750	244	8	135	135	NUM
fbem-29750	244	9	.	.	PUNCT
fbem-29750	245	1	(	(	PUNCT
fbem-29750	245	2	in	in	ADP
fbem-29750	245	3	chinese	chinese	PROPN
fbem-29750	245	4	)	)	PUNCT
fbem-29750	246	1	[	[	X
fbem-29750	246	2	11	11	NUM
fbem-29750	246	3	]	]	X
fbem-29750	246	4	zhang	zhang	PROPN
fbem-29750	246	5	yongshen	yongshen	PROPN
fbem-29750	246	6	,	,	PUNCT
fbem-29750	246	7	li	li	PROPN
fbem-29750	246	8	xiaobo	xiaobo	PROPN
fbem-29750	246	9	,	,	PUNCT
fbem-29750	246	10	xing	xing	PROPN
fbem-29750	246	11	mingqiang	mingqiang	PROPN
fbem-29750	246	12	.	.	PUNCT
fbem-29750	247	1	enterprise	enterprise	NOUN
fbem-29750	247	2	digital	digital	ADJ
fbem-29750	247	3	transformation	transformation	NOUN
fbem-29750	247	4	and	and	CCONJ
fbem-29750	247	5	audit	audit	NOUN
fbem-29750	247	6	pricing	pricing	NOUN
fbem-29750	248	1	[	[	X
fbem-29750	248	2	j	j	X
fbem-29750	248	3	]	]	X
fbem-29750	248	4	.	.	PUNCT
fbem-29750	249	1	audit	audit	NOUN
fbem-29750	249	2	research	research	NOUN
fbem-29750	249	3	,	,	PUNCT
fbem-29750	249	4	2021(3	2021(3	NUM
fbem-29750	249	5	):	):	PUNCT
fbem-29750	249	6	62	62	NUM
fbem-29750	249	7	-	-	SYM
fbem-29750	249	8	71	71	NUM
fbem-29750	249	9	.	.	PUNCT
fbem-29750	250	1	(	(	PUNCT
fbem-29750	250	2	in	in	ADP
fbem-29750	250	3	chinese	chinese	PROPN
fbem-29750	250	4	)	)	PUNCT
fbem-29750	251	1	[	[	X
fbem-29750	251	2	12	12	NUM
fbem-29750	251	3	]	]	X
fbem-29750	251	4	zhao	zhao	NOUN
fbem-29750	251	5	chenyu	chenyu	PROPN
fbem-29750	251	6	,	,	PUNCT
fbem-29750	251	7	wang	wang	PROPN
fbem-29750	251	8	wenchun	wenchun	PROPN
fbem-29750	251	9	,	,	PUNCT
fbem-29750	251	10	li	li	PROPN
fbem-29750	251	11	xuesong	xuesong	PROPN
fbem-29750	251	12	.	.	PUNCT
fbem-29750	252	1	how	how	SCONJ
fbem-29750	252	2	digital	digital	ADJ
fbem-29750	252	3	transformation	transformation	NOUN
fbem-29750	252	4	affects	affect	VERB
fbem-29750	252	5	total	total	ADJ
fbem-29750	252	6	factor	factor	NOUN
fbem-29750	252	7	productivity	productivity	NOUN
fbem-29750	252	8	of	of	ADP
fbem-29750	252	9	enterprises	enterprise	NOUN
fbem-29750	252	10	[	[	X
fbem-29750	252	11	j	j	X
fbem-29750	252	12	]	]	X
fbem-29750	252	13	.	.	PUNCT
fbem-29750	253	1	finance	finance	NOUN
fbem-29750	253	2	and	and	CCONJ
fbem-29750	253	3	trade	trade	NOUN
fbem-29750	253	4	economics	economic	NOUN
fbem-29750	253	5	,	,	PUNCT
fbem-29750	253	6	2021	2021	NUM
fbem-29750	253	7	,	,	PUNCT
fbem-29750	253	8	42(7	42(7	NUM
fbem-29750	253	9	):	):	PUNCT
fbem-29750	253	10	114	114	NUM
fbem-29750	253	11	-	-	SYM
fbem-29750	253	12	129	129	NUM
fbem-29750	253	13	.	.	PUNCT
fbem-29750	254	1	[	[	X
fbem-29750	254	2	13	13	NUM
fbem-29750	254	3	]	]	SYM
fbem-29750	254	4	yellow	yellow	ADJ
fbem-29750	254	5	ice	ice	NOUN
fbem-29750	254	6	.	.	PUNCT
fbem-29750	255	1	does	do	VERB
fbem-29750	255	2	corporate	corporate	ADJ
fbem-29750	255	3	greenwashing	greenwashing	NOUN
fbem-29750	255	4	influence	influence	NOUN
fbem-29750	255	5	auditor	auditor	NOUN
fbem-29750	255	6	decisions	decision	NOUN
fbem-29750	255	7	?	?	PUNCT
fbem-29750	256	1	[	[	X
fbem-29750	256	2	j	j	X
fbem-29750	256	3	]	]	X
fbem-29750	256	4	.	.	PUNCT
fbem-29750	257	1	audit	audit	NOUN
fbem-29750	257	2	research	research	NOUN
fbem-29750	257	3	,	,	PUNCT
fbem-29750	257	4	2020(3	2020(3	NUM
fbem-29750	257	5	):	):	PUNCT
fbem-29750	257	6	57	57	NUM
fbem-29750	257	7	-	-	SYM
fbem-29750	257	8	67	67	NUM
fbem-29750	257	9	.	.	PUNCT
fbem-29750	257	10	]	]	X
fbem-29750	258	1	[	[	X
fbem-29750	258	2	14	14	NUM
fbem-29750	258	3	]	]	X
fbem-29750	258	4	yao	yao	PROPN
fbem-29750	258	5	youfu	youfu	PROPN
fbem-29750	258	6	.	.	PUNCT
fbem-29750	259	1	information	information	NOUN
fbem-29750	259	2	technology	technology	NOUN
fbem-29750	259	3	background	background	NOUN
fbem-29750	259	4	of	of	ADP
fbem-29750	259	5	signature	signature	NOUN
fbem-29750	259	6	accountants	accountant	NOUN
fbem-29750	259	7	and	and	CCONJ
fbem-29750	259	8	disclosure	disclosure	NOUN
fbem-29750	259	9	decision	decision	NOUN
fbem-29750	259	10	of	of	ADP
fbem-29750	259	11	key	key	ADJ
fbem-29750	259	12	audit	audit	NOUN
fbem-29750	259	13	matters	matter	NOUN
fbem-29750	259	14	[	[	X
fbem-29750	259	15	j	j	X
fbem-29750	259	16	]	]	X
fbem-29750	259	17	.	.	PUNCT
fbem-29750	260	1	business	business	NOUN
fbem-29750	260	2	economics	economic	NOUN
fbem-29750	260	3	and	and	CCONJ
fbem-29750	260	4	management	management	NOUN
fbem-29750	260	5	,	,	PUNCT
fbem-29750	260	6	2023(4	2023(4	NOUN
fbem-29750	260	7	):	):	PUNCT
fbem-29750	260	8	74	74	NUM
fbem-29750	260	9	-	-	SYM
fbem-29750	260	10	88	88	NUM
fbem-29750	260	11	.	.	PUNCT
fbem-29750	261	1	(	(	PUNCT
fbem-29750	261	2	in	in	ADP
fbem-29750	261	3	chinese	chinese	PROPN
fbem-29750	261	4	)	)	PUNCT
fbem-29750	261	5	315	315	NUM
fbem-29750	262	1	[	[	SYM
fbem-29750	262	2	15	15	NUM
fbem-29750	262	3	]	]	X
fbem-29750	262	4	chen	chen	PROPN
fbem-29750	262	5	lihong	lihong	PROPN
fbem-29750	262	6	,	,	PUNCT
fbem-29750	262	7	yi	yi	PROPN
fbem-29750	262	8	bingxin	bingxin	PROPN
fbem-29750	262	9	,	,	PUNCT
fbem-29750	262	10	yin	yin	PROPN
fbem-29750	262	11	minhao	minhao	PROPN
fbem-29750	262	12	,	,	PUNCT
fbem-29750	262	13	et	et	PROPN
fbem-29750	262	14	al	al	PROPN
fbem-29750	262	15	.	.	PROPN
fbem-29750	262	16	do	do	AUX
fbem-29750	262	17	industry	industry	NOUN
fbem-29750	262	18	expert	expert	NOUN
fbem-29750	262	19	auditors	auditor	NOUN
fbem-29750	262	20	adequately	adequately	ADV
fbem-29750	262	21	disclose	disclose	VERB
fbem-29750	262	22	key	key	ADJ
fbem-29750	262	23	audit	audit	NOUN
fbem-29750	262	24	matters	matter	NOUN
fbem-29750	262	25	?	?	PUNCT
fbem-29750	263	1	[	[	X
fbem-29750	263	2	j	j	X
fbem-29750	263	3	]	]	X
fbem-29750	263	4	.	.	PUNCT
fbem-29750	264	1	accounting	accounting	NOUN
fbem-29750	264	2	research	research	NOUN
fbem-29750	264	3	,	,	PUNCT
fbem-29750	264	4	2021(2	2021(2	NUM
fbem-29750	264	5	):	):	PUNCT
fbem-29750	264	6	164	164	NUM
fbem-29750	264	7	-	-	SYM
fbem-29750	264	8	175	175	NUM
fbem-29750	264	9	.	.	PUNCT
fbem-29750	265	1	(	(	PUNCT
fbem-29750	265	2	in	in	ADP
fbem-29750	265	3	chinese	chinese	PROPN
fbem-29750	265	4	)	)	PUNCT
fbem-29750	266	1	[	[	X
fbem-29750	266	2	16	16	NUM
fbem-29750	266	3	]	]	X
fbem-29750	266	4	gao	gao	PROPN
fbem-29750	266	5	chong	chong	PROPN
fbem-29750	266	6	,	,	PUNCT
fbem-29750	266	7	shi	shi	PROPN
fbem-29750	266	8	xin	xin	PROPN
fbem-29750	266	9	,	,	PUNCT
fbem-29750	266	10	liu	liu	PROPN
fbem-29750	266	11	feng	feng	PROPN
fbem-29750	266	12	.	.	PUNCT
fbem-29750	267	1	enterprise	enterprise	NOUN
fbem-29750	267	2	digital	digital	ADJ
fbem-29750	267	3	transformation	transformation	NOUN
fbem-29750	267	4	and	and	CCONJ
fbem-29750	267	5	auditor	auditor	NOUN
fbem-29750	267	6	decision	decision	NOUN
fbem-29750	268	1	[	[	X
fbem-29750	268	2	j	j	X
fbem-29750	268	3	]	]	X
fbem-29750	268	4	.	.	PUNCT
fbem-29750	269	1	management	management	NOUN
fbem-29750	269	2	science	science	NOUN
fbem-29750	269	3	,	,	PUNCT
fbem-29750	269	4	2023	2023	NUM
fbem-29750	269	5	,	,	PUNCT
fbem-29750	269	6	36(3	36(3	NUM
fbem-29750	269	7	):	):	PUNCT
fbem-29750	269	8	116	116	NUM
fbem-29750	269	9	-	-	SYM
fbem-29750	269	10	129	129	NUM
fbem-29750	269	11	.	.	PUNCT
fbem-29750	270	1	(	(	PUNCT
fbem-29750	270	2	in	in	ADP
fbem-29750	270	3	chinese	chinese	PROPN
fbem-29750	270	4	)	)	PUNCT
fbem-29750	271	1	[	[	X
fbem-29750	271	2	17	17	NUM
fbem-29750	271	3	]	]	X
fbem-29750	271	4	wang	wang	PROPN
fbem-29750	271	5	xiaofan	xiaofan	PROPN
fbem-29750	271	6	.	.	PUNCT
fbem-29750	272	1	research	research	NOUN
fbem-29750	272	2	on	on	ADP
fbem-29750	272	3	auditor	auditor	NOUN
fbem-29750	272	4	risk	risk	NOUN
fbem-29750	272	5	response	response	NOUN
fbem-29750	272	6	behavior	behavior	NOUN
fbem-29750	272	7	in	in	ADP
fbem-29750	272	8	the	the	DET
fbem-29750	272	9	context	context	NOUN
fbem-29750	272	10	of	of	ADP
fbem-29750	272	11	enterprise	enterprise	NOUN
fbem-29750	272	12	digital	digital	ADJ
fbem-29750	272	13	transformation	transformation	NOUN
fbem-29750	273	1	[	[	X
fbem-29750	273	2	j	j	X
fbem-29750	273	3	]	]	X
fbem-29750	273	4	.	.	PUNCT
fbem-29750	274	1	finance	finance	NOUN
fbem-29750	274	2	and	and	CCONJ
fbem-29750	274	3	accounting	accounting	NOUN
fbem-29750	274	4	bulletin	bulletin	NOUN
fbem-29750	274	5	,	,	PUNCT
fbem-29750	274	6	2024(9	2024(9	NUM
fbem-29750	274	7	):	):	PUNCT
fbem-29750	274	8	43	43	NUM
fbem-29750	274	9	-	-	SYM
fbem-29750	274	10	47	47	NUM
fbem-29750	274	11	.	.	PUNCT