id	sid	tid	token	lemma	pos
gujaf-109	1	1	i	i	PRON
gujaf-109	1	2	gusau	gusau	PROPN
gujaf-109	1	3	journal	journal	NOUN
gujaf-109	1	4	of	of	ADP
gujaf-109	1	5	accounting	accounting	NOUN
gujaf-109	1	6	and	and	CCONJ
gujaf-109	1	7	finance	finance	NOUN
gujaf-109	1	8	(	(	PUNCT
gujaf-109	1	9	gujaf	gujaf	NOUN
gujaf-109	1	10	)	)	PUNCT
gujaf-109	1	11	vol	vol	NOUN
gujaf-109	1	12	.	.	NOUN
gujaf-109	1	13	3	3	NUM
gujaf-109	1	14	issue	issue	NOUN
gujaf-109	1	15	1	1	NUM
gujaf-109	1	16	,	,	PUNCT
gujaf-109	1	17	april	april	PROPN
gujaf-109	1	18	,	,	PUNCT
gujaf-109	1	19	2022	2022	NUM
gujaf-109	1	20	issn	issn	NOUN
gujaf-109	1	21	:	:	PUNCT
gujaf-109	1	22	2756	2756	NUM
gujaf-109	1	23	-	-	PUNCT
gujaf-109	1	24	665x	665x	NOUN
gujaf-109	1	25	a	a	DET
gujaf-109	1	26	publication	publication	NOUN
gujaf-109	1	27	of	of	ADP
gujaf-109	1	28	department	department	NOUN
gujaf-109	1	29	of	of	ADP
gujaf-109	1	30	accounting	accounting	NOUN
gujaf-109	1	31	and	and	CCONJ
gujaf-109	1	32	finance	finance	NOUN
gujaf-109	1	33	,	,	PUNCT
gujaf-109	1	34	faculty	faculty	NOUN
gujaf-109	1	35	of	of	ADP
gujaf-109	1	36	management	management	NOUN
gujaf-109	1	37	and	and	CCONJ
gujaf-109	1	38	social	social	ADJ
gujaf-109	1	39	sciences	science	NOUN
gujaf-109	1	40	,	,	PUNCT
gujaf-109	1	41	federal	federal	ADJ
gujaf-109	1	42	university	university	NOUN
gujaf-109	1	43	gusau	gusau	NOUN
gujaf-109	1	44	,	,	PUNCT
gujaf-109	1	45	zamfara	zamfara	PROPN
gujaf-109	1	46	state	state	PROPN
gujaf-109	1	47	-nigeria	-nigeria	PROPN
gujaf-109	1	48	ii	ii	PROPN
gujaf-109	1	49	©	©	PROPN
gujaf-109	1	50	department	department	PROPN
gujaf-109	1	51	of	of	ADP
gujaf-109	1	52	accounting	accounting	NOUN
gujaf-109	1	53	and	and	CCONJ
gujaf-109	1	54	finance	finance	NOUN
gujaf-109	1	55	vol	vol	NOUN
gujaf-109	1	56	.	.	PUNCT
gujaf-109	1	57	3	3	NUM
gujaf-109	1	58	issue	issue	NOUN
gujaf-109	1	59	1	1	NUM
gujaf-109	1	60	april	april	PROPN
gujaf-109	1	61	,	,	PUNCT
gujaf-109	1	62	2022	2022	NUM
gujaf-109	1	63	issn	issn	NOUN
gujaf-109	1	64	:	:	PUNCT
gujaf-109	1	65	2756	2756	NUM
gujaf-109	1	66	-	-	PUNCT
gujaf-109	1	67	665x	665x	NOUN
gujaf-109	1	68	a	a	DET
gujaf-109	1	69	publication	publication	NOUN
gujaf-109	1	70	of	of	ADP
gujaf-109	1	71	department	department	NOUN
gujaf-109	1	72	of	of	ADP
gujaf-109	1	73	accounting	accounting	NOUN
gujaf-109	1	74	and	and	CCONJ
gujaf-109	1	75	finance	finance	NOUN
gujaf-109	1	76	,	,	PUNCT
gujaf-109	1	77	faculty	faculty	NOUN
gujaf-109	1	78	of	of	ADP
gujaf-109	1	79	management	management	NOUN
gujaf-109	1	80	and	and	CCONJ
gujaf-109	1	81	social	social	ADJ
gujaf-109	1	82	sciences	science	NOUN
gujaf-109	1	83	,	,	PUNCT
gujaf-109	1	84	federal	federal	ADJ
gujaf-109	1	85	university	university	NOUN
gujaf-109	1	86	gusau	gusau	NOUN
gujaf-109	1	87	,	,	PUNCT
gujaf-109	1	88	zamfara	zamfara	PROPN
gujaf-109	1	89	state	state	NOUN
gujaf-109	1	90	-nigeria	-nigeria	PROPN
gujaf-109	1	91	all	all	DET
gujaf-109	1	92	rights	right	NOUN
gujaf-109	1	93	reserved	reserve	VERB
gujaf-109	1	94	except	except	SCONJ
gujaf-109	1	95	for	for	ADP
gujaf-109	1	96	academic	academic	ADJ
gujaf-109	1	97	purposes	purpose	NOUN
gujaf-109	1	98	no	no	DET
gujaf-109	1	99	part	part	NOUN
gujaf-109	1	100	or	or	CCONJ
gujaf-109	1	101	whole	whole	NOUN
gujaf-109	1	102	of	of	ADP
gujaf-109	1	103	this	this	DET
gujaf-109	1	104	publication	publication	NOUN
gujaf-109	1	105	is	be	AUX
gujaf-109	1	106	allowed	allow	VERB
gujaf-109	1	107	to	to	PART
gujaf-109	1	108	be	be	AUX
gujaf-109	1	109	reproduced	reproduce	VERB
gujaf-109	1	110	,	,	PUNCT
gujaf-109	1	111	stored	store	VERB
gujaf-109	1	112	in	in	ADP
gujaf-109	1	113	a	a	DET
gujaf-109	1	114	retrieval	retrieval	NOUN
gujaf-109	1	115	system	system	NOUN
gujaf-109	1	116	or	or	CCONJ
gujaf-109	1	117	transmitted	transmit	VERB
gujaf-109	1	118	in	in	ADP
gujaf-109	1	119	any	any	DET
gujaf-109	1	120	form	form	NOUN
gujaf-109	1	121	or	or	CCONJ
gujaf-109	1	122	by	by	ADP
gujaf-109	1	123	any	any	DET
gujaf-109	1	124	means	mean	NOUN
gujaf-109	1	125	be	be	AUX
gujaf-109	1	126	it	it	PRON
gujaf-109	1	127	mechanical	mechanical	ADJ
gujaf-109	1	128	,	,	PUNCT
gujaf-109	1	129	electrical	electrical	ADJ
gujaf-109	1	130	,	,	PUNCT
gujaf-109	1	131	photocopying	photocopying	NOUN
gujaf-109	1	132	,	,	PUNCT
gujaf-109	1	133	recording	recording	NOUN
gujaf-109	1	134	or	or	CCONJ
gujaf-109	1	135	otherwise	otherwise	ADV
gujaf-109	1	136	,	,	PUNCT
gujaf-109	1	137	without	without	ADP
gujaf-109	1	138	prior	prior	ADJ
gujaf-109	1	139	permission	permission	NOUN
gujaf-109	1	140	of	of	ADP
gujaf-109	1	141	the	the	DET
gujaf-109	1	142	copyright	copyright	NOUN
gujaf-109	1	143	owner	owner	NOUN
gujaf-109	1	144	.	.	PUNCT
gujaf-109	2	1	published	publish	VERB
gujaf-109	2	2	and	and	CCONJ
gujaf-109	2	3	printed	print	VERB
gujaf-109	2	4	by	by	ADP
gujaf-109	2	5	:	:	PUNCT
gujaf-109	2	6	ahmadu	ahmadu	PROPN
gujaf-109	2	7	bello	bello	PROPN
gujaf-109	2	8	university	university	PROPN
gujaf-109	2	9	press	press	NOUN
gujaf-109	2	10	limited	limit	VERB
gujaf-109	2	11	,	,	PUNCT
gujaf-109	2	12	zaria	zaria	PROPN
gujaf-109	2	13	kaduna	kaduna	PROPN
gujaf-109	2	14	state	state	PROPN
gujaf-109	2	15	,	,	PUNCT
gujaf-109	2	16	nigeria	nigeria	PROPN
gujaf-109	2	17	.	.	PUNCT
gujaf-109	3	1	tel	tel	ADP
gujaf-109	3	2	:	:	PUNCT
gujaf-109	3	3	08065949711	08065949711	NUM
gujaf-109	3	4	,	,	PUNCT
gujaf-109	3	5	069	069	NUM
gujaf-109	3	6	-	-	SYM
gujaf-109	3	7	879121	879121	NUM
gujaf-109	3	8	e	e	NOUN
gujaf-109	3	9	-	-	NOUN
gujaf-109	3	10	mail	mail	NOUN
gujaf-109	3	11	:	:	PUNCT
gujaf-109	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-109	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-109	4	1	website	website	NOUN
gujaf-109	4	2	:	:	PUNCT
gujaf-109	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-109	4	4	editorial	editorial	PROPN
gujaf-109	4	5	board	board	NOUN
gujaf-109	4	6	editor	editor	NOUN
gujaf-109	4	7	-	-	PUNCT
gujaf-109	4	8	in	in	ADP
gujaf-109	4	9	-	-	PUNCT
gujaf-109	4	10	chief	chief	NOUN
gujaf-109	4	11	:	:	PUNCT
gujaf-109	4	12	prof	prof	PROPN
gujaf-109	4	13	.	.	PUNCT
gujaf-109	4	14	shehu	shehu	PROPN
gujaf-109	4	15	usman	usman	PROPN
gujaf-109	4	16	hassan	hassan	PROPN
gujaf-109	4	17	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-109	4	18	iii	iii	PROPN
gujaf-109	4	19	department	department	PROPN
gujaf-109	4	20	of	of	ADP
gujaf-109	4	21	accounting	accounting	PROPN
gujaf-109	4	22	,	,	PUNCT
gujaf-109	4	23	federal	federal	ADJ
gujaf-109	4	24	university	university	PROPN
gujaf-109	4	25	of	of	ADP
gujaf-109	4	26	kashere	kashere	PROPN
gujaf-109	4	27	,	,	PUNCT
gujaf-109	4	28	gombe	gombe	ADJ
gujaf-109	4	29	state	state	NOUN
gujaf-109	4	30	.	.	PUNCT
gujaf-109	5	1	associate	associate	NOUN
gujaf-109	5	2	editor	editor	NOUN
gujaf-109	5	3	:	:	PUNCT
gujaf-109	5	4	dr	dr	PROPN
gujaf-109	5	5	.	.	PROPN
gujaf-109	5	6	muhammad	muhammad	PROPN
gujaf-109	5	7	mustapha	mustapha	PROPN
gujaf-109	5	8	bagudo	bagudo	PROPN
gujaf-109	5	9	department	department	PROPN
gujaf-109	5	10	of	of	ADP
gujaf-109	5	11	accounting	accounting	PROPN
gujaf-109	5	12	,	,	PUNCT
gujaf-109	5	13	ahmadu	ahmadu	PROPN
gujaf-109	5	14	bello	bello	PROPN
gujaf-109	5	15	university	university	PROPN
gujaf-109	5	16	zaria	zaria	PROPN
gujaf-109	5	17	,	,	PUNCT
gujaf-109	5	18	kaduna	kaduna	PROPN
gujaf-109	5	19	state	state	PROPN
gujaf-109	5	20	.	.	PUNCT
gujaf-109	6	1	managing	manage	VERB
gujaf-109	6	2	editor	editor	NOUN
gujaf-109	6	3	:	:	PUNCT
gujaf-109	6	4	umar	umar	PROPN
gujaf-109	6	5	farouk	farouk	PROPN
gujaf-109	6	6	abdulkarim	abdulkarim	PROPN
gujaf-109	6	7	department	department	PROPN
gujaf-109	6	8	of	of	ADP
gujaf-109	6	9	accounting	accounting	NOUN
gujaf-109	6	10	and	and	CCONJ
gujaf-109	6	11	finance	finance	NOUN
gujaf-109	6	12	,	,	PUNCT
gujaf-109	6	13	federal	federal	ADJ
gujaf-109	6	14	university	university	NOUN
gujaf-109	6	15	gusau	gusau	PROPN
gujaf-109	6	16	,	,	PUNCT
gujaf-109	6	17	zamfara	zamfara	PROPN
gujaf-109	6	18	state	state	PROPN
gujaf-109	6	19	.	.	PUNCT
gujaf-109	7	1	editorial	editorial	PROPN
gujaf-109	7	2	board	board	NOUN
gujaf-109	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-109	7	4	modu	modu	PROPN
gujaf-109	7	5	kumshe	kumshe	PROPN
gujaf-109	7	6	department	department	PROPN
gujaf-109	7	7	of	of	ADP
gujaf-109	7	8	accounting	accounting	PROPN
gujaf-109	7	9	,	,	PUNCT
gujaf-109	7	10	university	university	NOUN
gujaf-109	7	11	of	of	ADP
gujaf-109	7	12	maiduguri	maiduguri	PROPN
gujaf-109	7	13	,	,	PUNCT
gujaf-109	7	14	borno	borno	PROPN
gujaf-109	7	15	state	state	PROPN
gujaf-109	7	16	.	.	PUNCT
gujaf-109	8	1	prof	prof	PROPN
gujaf-109	8	2	ugochukwu	ugochukwu	PROPN
gujaf-109	8	3	c.	c.	PROPN
gujaf-109	8	4	nzewi	nzewi	VERB
gujaf-109	8	5	department	department	PROPN
gujaf-109	8	6	of	of	ADP
gujaf-109	8	7	accounting	accounting	PROPN
gujaf-109	8	8	,	,	PUNCT
gujaf-109	8	9	paul	paul	PROPN
gujaf-109	8	10	university	university	PROPN
gujaf-109	8	11	awka	awka	NOUN
gujaf-109	8	12	,	,	PUNCT
gujaf-109	8	13	anambra	anambra	PROPN
gujaf-109	8	14	state	state	PROPN
gujaf-109	8	15	.	.	PUNCT
gujaf-109	9	1	prof	prof	PROPN
gujaf-109	9	2	kabir	kabir	PROPN
gujaf-109	9	3	tahir	tahir	PROPN
gujaf-109	9	4	hamid	hamid	PROPN
gujaf-109	9	5	department	department	PROPN
gujaf-109	9	6	of	of	ADP
gujaf-109	9	7	accounting	accounting	PROPN
gujaf-109	9	8	,	,	PUNCT
gujaf-109	9	9	bayero	bayero	PROPN
gujaf-109	9	10	university	university	PROPN
gujaf-109	9	11	,	,	PUNCT
gujaf-109	9	12	kano	kano	PROPN
gujaf-109	9	13	,	,	PUNCT
gujaf-109	9	14	kano	kano	PROPN
gujaf-109	9	15	state	state	PROPN
gujaf-109	9	16	.	.	PUNCT
gujaf-109	10	1	prof	prof	PROPN
gujaf-109	10	2	.	.	PUNCT
gujaf-109	11	1	ekoja	ekoja	PROPN
gujaf-109	11	2	b.	b.	PROPN
gujaf-109	11	3	ekoja	ekoja	PROPN
gujaf-109	11	4	department	department	PROPN
gujaf-109	11	5	of	of	ADP
gujaf-109	11	6	accounting	accounting	PROPN
gujaf-109	11	7	,	,	PUNCT
gujaf-109	11	8	university	university	PROPN
gujaf-109	11	9	of	of	ADP
gujaf-109	11	10	jos	jos	PROPN
gujaf-109	11	11	.	.	PROPN
gujaf-109	11	12	prof	prof	PROPN
gujaf-109	11	13	.	.	PUNCT
gujaf-109	12	1	clifford	clifford	PROPN
gujaf-109	12	2	ofurum	ofurum	PROPN
gujaf-109	12	3	department	department	PROPN
gujaf-109	12	4	of	of	ADP
gujaf-109	12	5	accounting	accounting	PROPN
gujaf-109	12	6	,	,	PUNCT
gujaf-109	12	7	university	university	NOUN
gujaf-109	12	8	of	of	ADP
gujaf-109	12	9	portharcourt	portharcourt	PROPN
gujaf-109	12	10	,	,	PUNCT
gujaf-109	12	11	rivers	river	NOUN
gujaf-109	12	12	state	state	PROPN
gujaf-109	12	13	.	.	PUNCT
gujaf-109	13	1	prof	prof	PROPN
gujaf-109	13	2	.	.	PUNCT
gujaf-109	14	1	ahmad	ahmad	PROPN
gujaf-109	14	2	bello	bello	PROPN
gujaf-109	14	3	dogarawa	dogarawa	PROPN
gujaf-109	14	4	department	department	PROPN
gujaf-109	14	5	of	of	ADP
gujaf-109	14	6	accounting	accounting	NOUN
gujaf-109	14	7	,	,	PUNCT
gujaf-109	14	8	ahmadu	ahmadu	PROPN
gujaf-109	14	9	bello	bello	PROPN
gujaf-109	14	10	university	university	PROPN
gujaf-109	14	11	zaria	zaria	PROPN
gujaf-109	14	12	.	.	PUNCT
gujaf-109	15	1	prof	prof	PROPN
gujaf-109	15	2	.	.	PUNCT
gujaf-109	16	1	yusuf	yusuf	PROPN
gujaf-109	16	2	.	.	PUNCT
gujaf-109	17	1	b.	b.	PROPN
gujaf-109	17	2	rahman	rahman	PROPN
gujaf-109	17	3	department	department	PROPN
gujaf-109	17	4	of	of	ADP
gujaf-109	17	5	accounting	accounting	PROPN
gujaf-109	17	6	,	,	PUNCT
gujaf-109	17	7	lagos	lagos	NOUN
gujaf-109	17	8	state	state	PROPN
gujaf-109	17	9	university	university	PROPN
gujaf-109	17	10	,	,	PUNCT
gujaf-109	17	11	lagos	lagos	NOUN
gujaf-109	17	12	state	state	NOUN
gujaf-109	17	13	.	.	PUNCT
gujaf-109	18	1	prof	prof	PROPN
gujaf-109	18	2	.	.	PUNCT
gujaf-109	19	1	suleiman	suleiman	PROPN
gujaf-109	19	2	a.	a.	PROPN
gujaf-109	19	3	s.	s.	PROPN
gujaf-109	19	4	aruwa	aruwa	PROPN
gujaf-109	19	5	department	department	PROPN
gujaf-109	19	6	of	of	ADP
gujaf-109	19	7	accounting	accounting	PROPN
gujaf-109	19	8	,	,	PUNCT
gujaf-109	19	9	nasarawa	nasarawa	PROPN
gujaf-109	19	10	state	state	PROPN
gujaf-109	19	11	university	university	PROPN
gujaf-109	19	12	,	,	PUNCT
gujaf-109	19	13	keffi	keffi	PROPN
gujaf-109	19	14	,	,	PUNCT
gujaf-109	19	15	nasarawa	nasarawa	PROPN
gujaf-109	19	16	state	state	PROPN
gujaf-109	19	17	.	.	PUNCT
gujaf-109	20	1	prof	prof	PROPN
gujaf-109	20	2	.	.	PUNCT
gujaf-109	21	1	muhammad	muhammad	PROPN
gujaf-109	21	2	junaidu	junaidu	PROPN
gujaf-109	21	3	kurawa	kurawa	PROPN
gujaf-109	21	4	department	department	PROPN
gujaf-109	21	5	of	of	ADP
gujaf-109	21	6	accounting	accounting	PROPN
gujaf-109	21	7	,	,	PUNCT
gujaf-109	21	8	bayero	bayero	PROPN
gujaf-109	21	9	university	university	PROPN
gujaf-109	21	10	kano	kano	PROPN
gujaf-109	21	11	,	,	PUNCT
gujaf-109	21	12	kano	kano	PROPN
gujaf-109	21	13	state	state	PROPN
gujaf-109	21	14	.	.	PUNCT
gujaf-109	22	1	prof	prof	PROPN
gujaf-109	22	2	.	.	PUNCT
gujaf-109	23	1	muhammad	muhammad	PROPN
gujaf-109	23	2	habibu	habibu	ADJ
gujaf-109	23	3	sabari	sabari	PROPN
gujaf-109	23	4	department	department	PROPN
gujaf-109	23	5	of	of	ADP
gujaf-109	23	6	accounting	accounting	NOUN
gujaf-109	23	7	,	,	PUNCT
gujaf-109	23	8	ahmadu	ahmadu	PROPN
gujaf-109	23	9	bello	bello	PROPN
gujaf-109	23	10	university	university	PROPN
gujaf-109	23	11	,	,	PUNCT
gujaf-109	23	12	zaria	zaria	PROPN
gujaf-109	23	13	.	.	PUNCT
gujaf-109	23	14	prof	prof	PROPN
gujaf-109	23	15	.	.	PUNCT
gujaf-109	24	1	okpanachi	okpanachi	PROPN
gujaf-109	24	2	joshua	joshua	PROPN
gujaf-109	24	3	department	department	PROPN
gujaf-109	24	4	of	of	ADP
gujaf-109	24	5	accounting	accounting	NOUN
gujaf-109	24	6	and	and	CCONJ
gujaf-109	24	7	management	management	NOUN
gujaf-109	24	8	,	,	PUNCT
gujaf-109	24	9	nigerian	nigerian	ADJ
gujaf-109	24	10	defence	defence	PROPN
gujaf-109	24	11	academy	academy	PROPN
gujaf-109	24	12	,	,	PUNCT
gujaf-109	24	13	kaduna	kaduna	PROPN
gujaf-109	24	14	.	.	PROPN
gujaf-109	24	15	prof	prof	PROPN
gujaf-109	24	16	.	.	PUNCT
gujaf-109	25	1	hassan	hassan	PROPN
gujaf-109	25	2	ibrahim	ibrahim	PROPN
gujaf-109	25	3	department	department	PROPN
gujaf-109	25	4	of	of	ADP
gujaf-109	25	5	accounting	accounting	PROPN
gujaf-109	25	6	,	,	PUNCT
gujaf-109	25	7	ibb	ibb	NOUN
gujaf-109	25	8	university	university	NOUN
gujaf-109	25	9	,	,	PUNCT
gujaf-109	25	10	lapai	lapai	NOUN
gujaf-109	25	11	,	,	PUNCT
gujaf-109	25	12	niger	niger	NOUN
gujaf-109	25	13	state	state	NOUN
gujaf-109	25	14	.	.	PUNCT
gujaf-109	26	1	iv	iv	NUM
gujaf-109	26	2	prof	prof	PROPN
gujaf-109	26	3	.	.	PUNCT
gujaf-109	27	1	ifeoma	ifeoma	PROPN
gujaf-109	27	2	mary	mary	PROPN
gujaf-109	27	3	okwo	okwo	PROPN
gujaf-109	27	4	department	department	PROPN
gujaf-109	27	5	of	of	ADP
gujaf-109	27	6	accounting	accounting	PROPN
gujaf-109	27	7	,	,	PUNCT
gujaf-109	27	8	enugu	enugu	PROPN
gujaf-109	27	9	state	state	PROPN
gujaf-109	27	10	university	university	PROPN
gujaf-109	27	11	of	of	ADP
gujaf-109	27	12	science	science	NOUN
gujaf-109	27	13	and	and	CCONJ
gujaf-109	27	14	technology	technology	NOUN
gujaf-109	27	15	,	,	PUNCT
gujaf-109	27	16	enugu	enugu	PROPN
gujaf-109	27	17	state	state	PROPN
gujaf-109	27	18	.	.	PUNCT
gujaf-109	28	1	prof	prof	PROPN
gujaf-109	28	2	.	.	PROPN
gujaf-109	29	1	aminu	aminu	PROPN
gujaf-109	29	2	isah	isah	PROPN
gujaf-109	29	3	department	department	PROPN
gujaf-109	29	4	of	of	ADP
gujaf-109	29	5	accounting	accounting	PROPN
gujaf-109	29	6	,	,	PUNCT
gujaf-109	29	7	bayero	bayero	PROPN
gujaf-109	29	8	university	university	PROPN
gujaf-109	29	9	,	,	PUNCT
gujaf-109	29	10	kano	kano	PROPN
gujaf-109	29	11	,	,	PUNCT
gujaf-109	29	12	kano	kano	PROPN
gujaf-109	29	13	state	state	PROPN
gujaf-109	29	14	.	.	PUNCT
gujaf-109	30	1	prof	prof	PROPN
gujaf-109	30	2	.	.	PUNCT
gujaf-109	31	1	ahmadu	ahmadu	PROPN
gujaf-109	31	2	bello	bello	PROPN
gujaf-109	31	3	department	department	PROPN
gujaf-109	31	4	of	of	ADP
gujaf-109	31	5	accounting	accounting	NOUN
gujaf-109	31	6	,	,	PUNCT
gujaf-109	31	7	ahmadu	ahmadu	PROPN
gujaf-109	31	8	bello	bello	PROPN
gujaf-109	31	9	university	university	PROPN
gujaf-109	31	10	,	,	PUNCT
gujaf-109	31	11	zaria	zaria	PROPN
gujaf-109	31	12	.	.	PUNCT
gujaf-109	32	1	prof	prof	PROPN
gujaf-109	32	2	.	.	PUNCT
gujaf-109	33	1	musa	musa	PROPN
gujaf-109	33	2	yelwa	yelwa	PROPN
gujaf-109	33	3	abubakar	abubakar	PROPN
gujaf-109	33	4	department	department	PROPN
gujaf-109	33	5	of	of	ADP
gujaf-109	33	6	accounting	accounting	PROPN
gujaf-109	33	7	,	,	PUNCT
gujaf-109	33	8	usmanu	usmanu	PROPN
gujaf-109	33	9	danfodiyo	danfodiyo	PROPN
gujaf-109	33	10	university	university	PROPN
gujaf-109	33	11	,	,	PUNCT
gujaf-109	33	12	sokoto	sokoto	PROPN
gujaf-109	33	13	state	state	PROPN
gujaf-109	33	14	.	.	PUNCT
gujaf-109	34	1	dr	dr	PROPN
gujaf-109	34	2	.	.	PROPN
gujaf-109	34	3	salisu	salisu	PROPN
gujaf-109	34	4	abubakar	abubakar	PROPN
gujaf-109	34	5	department	department	PROPN
gujaf-109	34	6	of	of	ADP
gujaf-109	34	7	accounting	accounting	NOUN
gujaf-109	34	8	,	,	PUNCT
gujaf-109	34	9	ahmadu	ahmadu	PROPN
gujaf-109	34	10	bello	bello	PROPN
gujaf-109	34	11	university	university	PROPN
gujaf-109	34	12	zaria	zaria	PROPN
gujaf-109	34	13	,	,	PUNCT
gujaf-109	34	14	kaduna	kaduna	PROPN
gujaf-109	34	15	state	state	PROPN
gujaf-109	34	16	.	.	PUNCT
gujaf-109	35	1	dr	dr	PROPN
gujaf-109	35	2	.	.	PROPN
gujaf-109	35	3	isaq	isaq	PROPN
gujaf-109	35	4	alhaji	alhaji	PROPN
gujaf-109	35	5	samaila	samaila	PROPN
gujaf-109	35	6	department	department	PROPN
gujaf-109	35	7	of	of	ADP
gujaf-109	35	8	accounting	accounting	PROPN
gujaf-109	35	9	,	,	PUNCT
gujaf-109	35	10	bayero	bayero	PROPN
gujaf-109	35	11	university	university	NOUN
gujaf-109	35	12	,	,	PUNCT
gujaf-109	35	13	kano	kano	PROPN
gujaf-109	35	14	state	state	PROPN
gujaf-109	35	15	.	.	PUNCT
gujaf-109	36	1	dr	dr	PROPN
gujaf-109	36	2	.	.	PROPN
gujaf-109	36	3	fatima	fatima	PROPN
gujaf-109	36	4	alfa	alfa	PROPN
gujaf-109	36	5	department	department	PROPN
gujaf-109	36	6	of	of	ADP
gujaf-109	36	7	accounting	accounting	PROPN
gujaf-109	36	8	,	,	PUNCT
gujaf-109	36	9	university	university	NOUN
gujaf-109	36	10	of	of	ADP
gujaf-109	36	11	maiduguri	maiduguri	PROPN
gujaf-109	36	12	,	,	PUNCT
gujaf-109	36	13	borno	borno	PROPN
gujaf-109	36	14	state	state	PROPN
gujaf-109	36	15	.	.	PUNCT
gujaf-109	37	1	dr	dr	PROPN
gujaf-109	37	2	.	.	PROPN
gujaf-109	37	3	sunusi	sunusi	PROPN
gujaf-109	37	4	sa'ad	sa'ad	PROPN
gujaf-109	37	5	ahmad	ahmad	PROPN
gujaf-109	37	6	department	department	PROPN
gujaf-109	37	7	of	of	ADP
gujaf-109	37	8	accounting	accounting	PROPN
gujaf-109	37	9	,	,	PUNCT
gujaf-109	37	10	federal	federal	ADJ
gujaf-109	37	11	university	university	NOUN
gujaf-109	37	12	dutse	dutse	NOUN
gujaf-109	37	13	,	,	PUNCT
gujaf-109	37	14	jigawa	jigawa	PROPN
gujaf-109	37	15	state	state	PROPN
gujaf-109	37	16	.	.	PUNCT
gujaf-109	38	1	dr	dr	PROPN
gujaf-109	38	2	.	.	PROPN
gujaf-109	38	3	nasiru	nasiru	PROPN
gujaf-109	38	4	a.	a.	PROPN
gujaf-109	38	5	ka’oje	ka’oje	PROPN
gujaf-109	38	6	department	department	PROPN
gujaf-109	38	7	of	of	ADP
gujaf-109	38	8	accounting	accounting	PROPN
gujaf-109	38	9	,	,	PUNCT
gujaf-109	38	10	usmanu	usmanu	PROPN
gujaf-109	38	11	danfodiyo	danfodiyo	PROPN
gujaf-109	38	12	university	university	PROPN
gujaf-109	38	13	sokoto	sokoto	PROPN
gujaf-109	38	14	state	state	PROPN
gujaf-109	38	15	.	.	PUNCT
gujaf-109	39	1	dr	dr	PROPN
gujaf-109	39	2	.	.	PROPN
gujaf-109	39	3	aminu	aminu	PROPN
gujaf-109	39	4	abdullahi	abdullahi	PROPN
gujaf-109	39	5	department	department	PROPN
gujaf-109	39	6	of	of	ADP
gujaf-109	39	7	accounting	accounting	PROPN
gujaf-109	39	8	,	,	PUNCT
gujaf-109	39	9	usmanu	usmanu	PROPN
gujaf-109	39	10	danfodiyo	danfodiyo	PROPN
gujaf-109	39	11	university	university	PROPN
gujaf-109	39	12	sokoto	sokoto	PROPN
gujaf-109	39	13	,	,	PUNCT
gujaf-109	39	14	state	state	PROPN
gujaf-109	39	15	.	.	PUNCT
gujaf-109	40	1	dr	dr	PROPN
gujaf-109	40	2	.	.	PROPN
gujaf-109	40	3	onipe	onipe	PROPN
gujaf-109	40	4	adebenege	adebenege	PROPN
gujaf-109	40	5	yahaya	yahaya	PROPN
gujaf-109	40	6	department	department	PROPN
gujaf-109	40	7	of	of	ADP
gujaf-109	40	8	accounting	accounting	PROPN
gujaf-109	40	9	,	,	PUNCT
gujaf-109	40	10	nigerian	nigerian	ADJ
gujaf-109	40	11	defence	defence	PROPN
gujaf-109	40	12	academy	academy	PROPN
gujaf-109	40	13	,	,	PUNCT
gujaf-109	40	14	kaduna	kaduna	PROPN
gujaf-109	40	15	state	state	PROPN
gujaf-109	40	16	.	.	PUNCT
gujaf-109	41	1	dr	dr	PROPN
gujaf-109	41	2	.	.	PROPN
gujaf-109	41	3	saidu	saidu	PROPN
gujaf-109	41	4	adamu	adamu	PROPN
gujaf-109	41	5	department	department	PROPN
gujaf-109	41	6	of	of	ADP
gujaf-109	41	7	accounting	accounting	PROPN
gujaf-109	41	8	,	,	PUNCT
gujaf-109	41	9	federal	federal	ADJ
gujaf-109	41	10	university	university	PROPN
gujaf-109	41	11	of	of	ADP
gujaf-109	41	12	kashere	kashere	PROPN
gujaf-109	41	13	,	,	PUNCT
gujaf-109	41	14	gombe	gombe	ADJ
gujaf-109	41	15	state	state	NOUN
gujaf-109	41	16	.	.	PUNCT
gujaf-109	42	1	dr	dr	PROPN
gujaf-109	42	2	.	.	PROPN
gujaf-109	42	3	nasiru	nasiru	PROPN
gujaf-109	42	4	yunusa	yunusa	PROPN
gujaf-109	42	5	department	department	PROPN
gujaf-109	42	6	of	of	ADP
gujaf-109	42	7	accounting	accounting	NOUN
gujaf-109	42	8	,	,	PUNCT
gujaf-109	42	9	ahmadu	ahmadu	PROPN
gujaf-109	42	10	bello	bello	PROPN
gujaf-109	42	11	university	university	PROPN
gujaf-109	42	12	zaria	zaria	PROPN
gujaf-109	42	13	.	.	PUNCT
gujaf-109	43	1	dr	dr	PROPN
gujaf-109	43	2	.	.	PROPN
gujaf-109	43	3	aisha	aisha	PROPN
gujaf-109	43	4	nuhu	nuhu	PROPN
gujaf-109	43	5	muhammad	muhammad	PROPN
gujaf-109	43	6	department	department	PROPN
gujaf-109	43	7	of	of	ADP
gujaf-109	43	8	accounting	accounting	PROPN
gujaf-109	43	9	,	,	PUNCT
gujaf-109	43	10	ahmadu	ahmadu	PROPN
gujaf-109	43	11	bello	bello	PROPN
gujaf-109	43	12	university	university	PROPN
gujaf-109	43	13	zaria	zaria	PROPN
gujaf-109	43	14	.	.	PUNCT
gujaf-109	44	1	dr	dr	PROPN
gujaf-109	44	2	.	.	PROPN
gujaf-109	44	3	lawal	lawal	PROPN
gujaf-109	44	4	muhammad	muhammad	PROPN
gujaf-109	44	5	department	department	PROPN
gujaf-109	44	6	of	of	ADP
gujaf-109	44	7	accounting	accounting	PROPN
gujaf-109	44	8	,	,	PUNCT
gujaf-109	44	9	ahmadu	ahmadu	PROPN
gujaf-109	44	10	bello	bello	PROPN
gujaf-109	44	11	university	university	PROPN
gujaf-109	44	12	zaria	zaria	PROPN
gujaf-109	44	13	.	.	PUNCT
gujaf-109	45	1	dr	dr	PROPN
gujaf-109	45	2	.	.	PROPN
gujaf-109	45	3	farouk	farouk	PROPN
gujaf-109	45	4	adeza	adeza	PROPN
gujaf-109	45	5	school	school	NOUN
gujaf-109	45	6	of	of	ADP
gujaf-109	45	7	business	business	NOUN
gujaf-109	45	8	and	and	CCONJ
gujaf-109	45	9	entrepreneurship	entrepreneurship	NOUN
gujaf-109	45	10	,	,	PUNCT
gujaf-109	45	11	american	american	PROPN
gujaf-109	45	12	university	university	PROPN
gujaf-109	45	13	of	of	ADP
gujaf-109	45	14	nigeria	nigeria	PROPN
gujaf-109	45	15	,	,	PUNCT
gujaf-109	45	16	yola	yola	PROPN
gujaf-109	45	17	.	.	PUNCT
gujaf-109	46	1	dr	dr	PROPN
gujaf-109	46	2	.	.	PROPN
gujaf-109	46	3	bashir	bashir	PROPN
gujaf-109	46	4	umar	umar	PROPN
gujaf-109	46	5	farouk	farouk	PROPN
gujaf-109	46	6	department	department	PROPN
gujaf-109	46	7	of	of	ADP
gujaf-109	46	8	economics	economic	NOUN
gujaf-109	46	9	,	,	PUNCT
gujaf-109	46	10	federal	federal	ADJ
gujaf-109	46	11	university	university	NOUN
gujaf-109	46	12	gusau	gusau	PROPN
gujaf-109	46	13	,	,	PUNCT
gujaf-109	46	14	zamfara	zamfara	PROPN
gujaf-109	46	15	state	state	PROPN
gujaf-109	46	16	.	.	PUNCT
gujaf-109	47	1	v	v	X
gujaf-109	47	2	dr	dr	PROPN
gujaf-109	47	3	emmanuel	emmanuel	PROPN
gujaf-109	47	4	omokhuale	omokhuale	PROPN
gujaf-109	47	5	department	department	PROPN
gujaf-109	47	6	of	of	ADP
gujaf-109	47	7	mathematics	mathematics	PROPN
gujaf-109	47	8	,	,	PUNCT
gujaf-109	47	9	federal	federal	ADJ
gujaf-109	47	10	university	university	NOUN
gujaf-109	47	11	gusau	gusau	NOUN
gujaf-109	47	12	,	,	PUNCT
gujaf-109	47	13	zamfara	zamfara	PROPN
gujaf-109	47	14	.	.	PUNCT
gujaf-109	48	1	state	state	PROPN
gujaf-109	48	2	advisory	advisory	PROPN
gujaf-109	48	3	board	board	NOUN
gujaf-109	48	4	members	members	PROPN
gujaf-109	48	5	prof	prof	PROPN
gujaf-109	48	6	.	.	PUNCT
gujaf-109	49	1	kabiru	kabiru	PROPN
gujaf-109	49	2	isah	isah	PROPN
gujaf-109	49	3	dandago	dandago	PROPN
gujaf-109	49	4	,	,	PUNCT
gujaf-109	49	5	bayero	bayero	PROPN
gujaf-109	49	6	university	university	PROPN
gujaf-109	49	7	kano	kano	PROPN
gujaf-109	49	8	,	,	PUNCT
gujaf-109	49	9	kano	kano	PROPN
gujaf-109	49	10	state	state	PROPN
gujaf-109	49	11	.	.	PUNCT
gujaf-109	50	1	prof	prof	PROPN
gujaf-109	50	2	a	a	DET
gujaf-109	50	3	m	m	NOUN
gujaf-109	50	4	bashir	bashir	NOUN
gujaf-109	50	5	,	,	PUNCT
gujaf-109	50	6	usmanu	usmanu	PROPN
gujaf-109	50	7	danfodiyo	danfodiyo	PROPN
gujaf-109	50	8	university	university	PROPN
gujaf-109	50	9	sokoto	sokoto	PROPN
gujaf-109	50	10	,	,	PUNCT
gujaf-109	50	11	sokoto	sokoto	PROPN
gujaf-109	50	12	state	state	PROPN
gujaf-109	50	13	.	.	PUNCT
gujaf-109	51	1	prof	prof	PROPN
gujaf-109	51	2	.	.	PUNCT
gujaf-109	52	1	muhammad	muhammad	PROPN
gujaf-109	52	2	tanko	tanko	PROPN
gujaf-109	52	3	,	,	PUNCT
gujaf-109	52	4	kaduna	kaduna	PROPN
gujaf-109	52	5	state	state	PROPN
gujaf-109	52	6	university	university	PROPN
gujaf-109	52	7	,	,	PUNCT
gujaf-109	52	8	kaduna	kaduna	PROPN
gujaf-109	52	9	.	.	PROPN
gujaf-109	52	10	prof	prof	PROPN
gujaf-109	52	11	.	.	PUNCT
gujaf-109	52	12	bayero	bayero	PROPN
gujaf-109	53	1	a	a	DET
gujaf-109	53	2	m	m	NOUN
gujaf-109	53	3	sabir	sabir	NOUN
gujaf-109	53	4	,	,	PUNCT
gujaf-109	53	5	usmanu	usmanu	PROPN
gujaf-109	53	6	danfodiyo	danfodiyo	PROPN
gujaf-109	53	7	university	university	PROPN
gujaf-109	53	8	sokoto	sokoto	PROPN
gujaf-109	53	9	,	,	PUNCT
gujaf-109	53	10	sokoto	sokoto	PROPN
gujaf-109	53	11	state	state	PROPN
gujaf-109	53	12	.	.	PUNCT
gujaf-109	54	1	prof	prof	PROPN
gujaf-109	54	2	.	.	PUNCT
gujaf-109	55	1	aliyu	aliyu	PROPN
gujaf-109	55	2	sulaiman	sulaiman	PROPN
gujaf-109	55	3	kantudu	kantudu	PROPN
gujaf-109	55	4	,	,	PUNCT
gujaf-109	55	5	bayero	bayero	PROPN
gujaf-109	55	6	university	university	PROPN
gujaf-109	55	7	kano	kano	PROPN
gujaf-109	55	8	,	,	PUNCT
gujaf-109	55	9	kano	kano	PROPN
gujaf-109	55	10	state	state	PROPN
gujaf-109	55	11	.	.	PUNCT
gujaf-109	56	1	editorial	editorial	PROPN
gujaf-109	56	2	secretary	secretary	PROPN
gujaf-109	56	3	usman	usman	PROPN
gujaf-109	56	4	muhammad	muhammad	PROPN
gujaf-109	56	5	adam	adam	PROPN
gujaf-109	56	6	department	department	PROPN
gujaf-109	56	7	of	of	ADP
gujaf-109	56	8	accounting	accounting	NOUN
gujaf-109	56	9	and	and	CCONJ
gujaf-109	56	10	finance	finance	NOUN
gujaf-109	56	11	,	,	PUNCT
gujaf-109	56	12	federal	federal	ADJ
gujaf-109	56	13	university	university	NOUN
gujaf-109	56	14	gusau	gusau	PROPN
gujaf-109	56	15	,	,	PUNCT
gujaf-109	56	16	zamfara	zamfara	PROPN
gujaf-109	56	17	state	state	PROPN
gujaf-109	56	18	.	.	PUNCT
gujaf-109	57	1	vi	vi	NOUN
gujaf-109	57	2	call	call	NOUN
gujaf-109	57	3	for	for	ADP
gujaf-109	57	4	papers	paper	NOUN
gujaf-109	57	5	the	the	DET
gujaf-109	57	6	editorial	editorial	ADJ
gujaf-109	57	7	board	board	NOUN
gujaf-109	57	8	of	of	ADP
gujaf-109	57	9	gusau	gusau	PROPN
gujaf-109	57	10	journal	journal	PROPN
gujaf-109	57	11	of	of	ADP
gujaf-109	57	12	accounting	accounting	NOUN
gujaf-109	57	13	and	and	CCONJ
gujaf-109	57	14	finance	finance	NOUN
gujaf-109	57	15	(	(	PUNCT
gujaf-109	57	16	gujaf	gujaf	NOUN
gujaf-109	57	17	)	)	PUNCT
gujaf-109	57	18	is	be	AUX
gujaf-109	57	19	hereby	hereby	ADV
gujaf-109	57	20	inviting	invite	VERB
gujaf-109	57	21	authors	author	NOUN
gujaf-109	57	22	to	to	PART
gujaf-109	57	23	submit	submit	VERB
gujaf-109	57	24	their	their	PRON
gujaf-109	57	25	unpublished	unpublished	ADJ
gujaf-109	57	26	manuscript	manuscript	NOUN
gujaf-109	57	27	for	for	ADP
gujaf-109	57	28	publication	publication	NOUN
gujaf-109	57	29	.	.	PUNCT
gujaf-109	58	1	the	the	DET
gujaf-109	58	2	journal	journal	NOUN
gujaf-109	58	3	is	be	AUX
gujaf-109	58	4	published	publish	VERB
gujaf-109	58	5	in	in	ADP
gujaf-109	58	6	two	two	NUM
gujaf-109	58	7	issues	issue	NOUN
gujaf-109	58	8	of	of	ADP
gujaf-109	58	9	april	april	PROPN
gujaf-109	58	10	and	and	CCONJ
gujaf-109	58	11	october	october	PROPN
gujaf-109	58	12	annually	annually	ADV
gujaf-109	58	13	.	.	PUNCT
gujaf-109	59	1	gujaf	gujaf	NOUN
gujaf-109	59	2	is	be	AUX
gujaf-109	59	3	a	a	DET
gujaf-109	59	4	double	double	ADJ
gujaf-109	59	5	-	-	PUNCT
gujaf-109	59	6	blind	blind	ADJ
gujaf-109	59	7	peer	peer	NOUN
gujaf-109	59	8	reviewed	review	VERB
gujaf-109	59	9	journal	journal	NOUN
gujaf-109	59	10	published	publish	VERB
gujaf-109	59	11	by	by	ADP
gujaf-109	59	12	the	the	DET
gujaf-109	59	13	department	department	NOUN
gujaf-109	59	14	of	of	ADP
gujaf-109	59	15	accounting	accounting	NOUN
gujaf-109	59	16	and	and	CCONJ
gujaf-109	59	17	finance	finance	NOUN
gujaf-109	59	18	,	,	PUNCT
gujaf-109	59	19	faculty	faculty	NOUN
gujaf-109	59	20	of	of	ADP
gujaf-109	59	21	management	management	NOUN
gujaf-109	59	22	and	and	CCONJ
gujaf-109	59	23	social	social	ADJ
gujaf-109	59	24	sciences	science	NOUN
gujaf-109	59	25	,	,	PUNCT
gujaf-109	59	26	federal	federal	ADJ
gujaf-109	59	27	university	university	NOUN
gujaf-109	59	28	gusau	gusau	NOUN
gujaf-109	59	29	,	,	PUNCT
gujaf-109	59	30	zamfara	zamfara	PROPN
gujaf-109	59	31	state	state	PROPN
gujaf-109	59	32	nigeria	nigeria	PROPN
gujaf-109	59	33	the	the	DET
gujaf-109	59	34	journal	journal	PROPN
gujaf-109	59	35	accepts	accept	VERB
gujaf-109	59	36	papers	paper	NOUN
gujaf-109	59	37	in	in	ADP
gujaf-109	59	38	all	all	DET
gujaf-109	59	39	areas	area	NOUN
gujaf-109	59	40	of	of	ADP
gujaf-109	59	41	accounting	accounting	NOUN
gujaf-109	59	42	and	and	CCONJ
gujaf-109	59	43	finance	finance	NOUN
gujaf-109	59	44	for	for	ADP
gujaf-109	59	45	publication	publication	NOUN
gujaf-109	59	46	which	which	PRON
gujaf-109	59	47	include	include	VERB
gujaf-109	59	48	:	:	PUNCT
gujaf-109	59	49	accounting	accounting	NOUN
gujaf-109	59	50	standards	standard	NOUN
gujaf-109	59	51	,	,	PUNCT
gujaf-109	59	52	accounting	account	VERB
gujaf-109	59	53	information	information	NOUN
gujaf-109	59	54	system	system	NOUN
gujaf-109	59	55	,	,	PUNCT
gujaf-109	59	56	financial	financial	ADJ
gujaf-109	59	57	reporting	reporting	NOUN
gujaf-109	59	58	,	,	PUNCT
gujaf-109	59	59	earnings	earning	NOUN
gujaf-109	59	60	management	management	NOUN
gujaf-109	59	61	,	,	PUNCT
gujaf-109	59	62	,	,	PUNCT
gujaf-109	59	63	auditing	auditing	NOUN
gujaf-109	59	64	and	and	CCONJ
gujaf-109	59	65	investigation	investigation	NOUN
gujaf-109	59	66	,	,	PUNCT
gujaf-109	59	67	auditing	auditing	NOUN
gujaf-109	59	68	and	and	CCONJ
gujaf-109	59	69	standards	standard	NOUN
gujaf-109	59	70	,	,	PUNCT
gujaf-109	59	71	public	public	ADJ
gujaf-109	59	72	sector	sector	NOUN
gujaf-109	59	73	accounting	accounting	NOUN
gujaf-109	59	74	and	and	CCONJ
gujaf-109	59	75	auditing	auditing	NOUN
gujaf-109	59	76	,	,	PUNCT
gujaf-109	59	77	taxation	taxation	NOUN
gujaf-109	59	78	and	and	CCONJ
gujaf-109	59	79	revenue	revenue	NOUN
gujaf-109	59	80	administration	administration	NOUN
gujaf-109	59	81	,	,	PUNCT
gujaf-109	59	82	corporate	corporate	ADJ
gujaf-109	59	83	governance	governance	NOUN
gujaf-109	59	84	issues	issue	NOUN
gujaf-109	59	85	,	,	PUNCT
gujaf-109	59	86	corporate	corporate	ADJ
gujaf-109	59	87	social	social	ADJ
gujaf-109	59	88	responsibility	responsibility	NOUN
gujaf-109	59	89	,	,	PUNCT
gujaf-109	59	90	sustainability	sustainability	NOUN
gujaf-109	59	91	and	and	CCONJ
gujaf-109	59	92	environmental	environmental	ADJ
gujaf-109	59	93	reporting	reporting	NOUN
gujaf-109	59	94	issue	issue	NOUN
gujaf-109	59	95	,	,	PUNCT
gujaf-109	59	96	information	information	NOUN
gujaf-109	59	97	and	and	CCONJ
gujaf-109	59	98	communication	communication	NOUN
gujaf-109	59	99	technology	technology	NOUN
gujaf-109	59	100	issues	issue	NOUN
gujaf-109	59	101	,	,	PUNCT
gujaf-109	59	102	bankruptcy	bankruptcy	NOUN
gujaf-109	59	103	prediction	prediction	NOUN
gujaf-109	59	104	,	,	PUNCT
gujaf-109	59	105	corporate	corporate	ADJ
gujaf-109	59	106	finance	finance	NOUN
gujaf-109	59	107	,	,	PUNCT
gujaf-109	59	108	personal	personal	ADJ
gujaf-109	59	109	finance	finance	NOUN
gujaf-109	59	110	,	,	PUNCT
gujaf-109	59	111	merger	merger	NOUN
gujaf-109	59	112	and	and	CCONJ
gujaf-109	59	113	acquisitions	acquisition	NOUN
gujaf-109	59	114	,	,	PUNCT
gujaf-109	59	115	capital	capital	NOUN
gujaf-109	59	116	structure	structure	NOUN
gujaf-109	59	117	,	,	PUNCT
gujaf-109	59	118	working	work	VERB
gujaf-109	59	119	capital	capital	NOUN
gujaf-109	59	120	management	management	NOUN
gujaf-109	59	121	,	,	PUNCT
gujaf-109	59	122	enterprises	enterprise	NOUN
gujaf-109	59	123	risk	risk	NOUN
gujaf-109	59	124	management	management	NOUN
gujaf-109	59	125	,	,	PUNCT
gujaf-109	59	126	entrepreneurship	entrepreneurship	NOUN
gujaf-109	59	127	,	,	PUNCT
gujaf-109	59	128	international	international	ADJ
gujaf-109	59	129	business	business	NOUN
gujaf-109	59	130	accounting	accounting	NOUN
gujaf-109	59	131	and	and	CCONJ
gujaf-109	59	132	finance	finance	NOUN
gujaf-109	59	133	,	,	PUNCT
gujaf-109	59	134	banking	banking	NOUN
gujaf-109	59	135	crises	crisis	NOUN
gujaf-109	59	136	,	,	PUNCT
gujaf-109	59	137	bank	bank	NOUN
gujaf-109	59	138	’s	’s	PART
gujaf-109	59	139	profitability	profitability	NOUN
gujaf-109	59	140	,	,	PUNCT
gujaf-109	59	141	risk	risk	NOUN
gujaf-109	59	142	and	and	CCONJ
gujaf-109	59	143	insurance	insurance	NOUN
gujaf-109	59	144	issue	issue	NOUN
gujaf-109	59	145	,	,	PUNCT
gujaf-109	59	146	islamic	islamic	ADJ
gujaf-109	59	147	finance	finance	NOUN
gujaf-109	59	148	,	,	PUNCT
gujaf-109	59	149	conventional	conventional	ADJ
gujaf-109	59	150	and	and	CCONJ
gujaf-109	59	151	islamic	islamic	ADJ
gujaf-109	59	152	banks	bank	NOUN
gujaf-109	59	153	and	and	CCONJ
gujaf-109	59	154	so	so	ADV
gujaf-109	59	155	forth	forth	ADV
gujaf-109	59	156	.	.	PUNCT
gujaf-109	60	1	guidelines	guideline	NOUN
gujaf-109	60	2	for	for	ADP
gujaf-109	60	3	submission	submission	NOUN
gujaf-109	60	4	and	and	CCONJ
gujaf-109	60	5	manuscript	manuscript	NOUN
gujaf-109	60	6	format	format	VERB
gujaf-109	60	7	the	the	DET
gujaf-109	60	8	submission	submission	NOUN
gujaf-109	60	9	language	language	NOUN
gujaf-109	60	10	is	be	AUX
gujaf-109	60	11	english	english	PROPN
gujaf-109	60	12	and	and	CCONJ
gujaf-109	60	13	must	must	AUX
gujaf-109	60	14	be	be	AUX
gujaf-109	60	15	a	a	DET
gujaf-109	60	16	well	well	ADV
gujaf-109	60	17	-	-	PUNCT
gujaf-109	60	18	researched	research	VERB
gujaf-109	60	19	original	original	ADJ
gujaf-109	60	20	manuscript	manuscript	NOUN
gujaf-109	60	21	that	that	PRON
gujaf-109	60	22	has	have	AUX
gujaf-109	60	23	not	not	PART
gujaf-109	60	24	previously	previously	ADV
gujaf-109	60	25	been	be	AUX
gujaf-109	60	26	submitted	submit	VERB
gujaf-109	60	27	elsewhere	elsewhere	ADV
gujaf-109	60	28	for	for	ADP
gujaf-109	60	29	publication	publication	NOUN
gujaf-109	60	30	.	.	PUNCT
gujaf-109	61	1	the	the	DET
gujaf-109	61	2	paper	paper	NOUN
gujaf-109	61	3	should	should	AUX
gujaf-109	61	4	not	not	PART
gujaf-109	61	5	exceed	exceed	VERB
gujaf-109	61	6	more	more	ADJ
gujaf-109	61	7	than	than	ADP
gujaf-109	61	8	15	15	NUM
gujaf-109	61	9	pages	page	NOUN
gujaf-109	61	10	on	on	ADP
gujaf-109	61	11	a4	a4	NOUN
gujaf-109	61	12	type	type	NOUN
gujaf-109	61	13	paper	paper	NOUN
gujaf-109	61	14	in	in	ADP
gujaf-109	61	15	ms	ms	ADJ
gujaf-109	61	16	-	-	PUNCT
gujaf-109	61	17	word	word	NOUN
gujaf-109	61	18	format	format	NOUN
gujaf-109	61	19	,	,	PUNCT
gujaf-109	61	20	1.5	1.5	NUM
gujaf-109	61	21	-	-	PUNCT
gujaf-109	61	22	line	line	NOUN
gujaf-109	61	23	spacing	spacing	NOUN
gujaf-109	61	24	,	,	PUNCT
gujaf-109	61	25	12	12	NUM
gujaf-109	61	26	font	font	NOUN
gujaf-109	61	27	size	size	NOUN
gujaf-109	61	28	in	in	ADP
gujaf-109	61	29	times	time	NOUN
gujaf-109	61	30	new	new	ADJ
gujaf-109	61	31	roman	roman	NOUN
gujaf-109	61	32	.	.	PUNCT
gujaf-109	62	1	manuscript	manuscript	NOUN
gujaf-109	62	2	should	should	AUX
gujaf-109	62	3	be	be	AUX
gujaf-109	62	4	tested	test	VERB
gujaf-109	62	5	for	for	ADP
gujaf-109	62	6	plagiarism	plagiarism	NOUN
gujaf-109	62	7	before	before	ADP
gujaf-109	62	8	submission	submission	NOUN
gujaf-109	62	9	,	,	PUNCT
gujaf-109	62	10	as	as	SCONJ
gujaf-109	62	11	the	the	DET
gujaf-109	62	12	maximum	maximum	ADJ
gujaf-109	62	13	similarity	similarity	NOUN
gujaf-109	62	14	index	index	NOUN
gujaf-109	62	15	acceptable	acceptable	ADJ
gujaf-109	62	16	by	by	ADP
gujaf-109	62	17	gujaf	gujaf	NOUN
gujaf-109	62	18	is	be	AUX
gujaf-109	62	19	25	25	NUM
gujaf-109	62	20	percent	percent	NOUN
gujaf-109	62	21	.	.	PUNCT
gujaf-109	63	1	furthermore	furthermore	ADV
gujaf-109	63	2	,	,	PUNCT
gujaf-109	63	3	the	the	DET
gujaf-109	63	4	length	length	NOUN
gujaf-109	63	5	of	of	ADP
gujaf-109	63	6	a	a	DET
gujaf-109	63	7	complete	complete	ADJ
gujaf-109	63	8	article	article	NOUN
gujaf-109	63	9	should	should	AUX
gujaf-109	63	10	not	not	PART
gujaf-109	63	11	exceed	exceed	VERB
gujaf-109	63	12	5000	5000	NUM
gujaf-109	63	13	words	word	NOUN
gujaf-109	63	14	including	include	VERB
gujaf-109	63	15	an	an	DET
gujaf-109	63	16	abstract	abstract	NOUN
gujaf-109	63	17	of	of	ADP
gujaf-109	63	18	not	not	PART
gujaf-109	63	19	more	more	ADJ
gujaf-109	63	20	than	than	ADP
gujaf-109	63	21	250	250	NUM
gujaf-109	63	22	words	word	NOUN
gujaf-109	63	23	with	with	ADP
gujaf-109	63	24	a	a	DET
gujaf-109	63	25	minimum	minimum	NOUN
gujaf-109	63	26	of	of	ADP
gujaf-109	63	27	four	four	NUM
gujaf-109	63	28	key	key	ADJ
gujaf-109	63	29	words	word	NOUN
gujaf-109	63	30	immediately	immediately	ADV
gujaf-109	63	31	after	after	ADP
gujaf-109	63	32	the	the	DET
gujaf-109	63	33	abstract	abstract	NOUN
gujaf-109	63	34	.	.	PUNCT
gujaf-109	64	1	all	all	DET
gujaf-109	64	2	references	reference	NOUN
gujaf-109	64	3	including	include	VERB
gujaf-109	64	4	in	in	ADP
gujaf-109	64	5	text	text	NOUN
gujaf-109	64	6	citation	citation	NOUN
gujaf-109	64	7	and	and	CCONJ
gujaf-109	64	8	reference	reference	NOUN
gujaf-109	64	9	list	list	NOUN
gujaf-109	64	10	,	,	PUNCT
gujaf-109	64	11	tables	table	NOUN
gujaf-109	64	12	and	and	CCONJ
gujaf-109	64	13	figures	figure	NOUN
gujaf-109	64	14	should	should	AUX
gujaf-109	64	15	be	be	AUX
gujaf-109	64	16	in	in	ADP
gujaf-109	64	17	line	line	NOUN
gujaf-109	64	18	with	with	ADP
gujaf-109	64	19	apa	apa	PROPN
gujaf-109	64	20	7	7	NUM
gujaf-109	64	21	th	th	X
gujaf-109	64	22	edition	edition	NOUN
gujaf-109	64	23	publication	publication	NOUN
gujaf-109	64	24	manual	manual	NOUN
gujaf-109	64	25	.	.	PUNCT
gujaf-109	65	1	finally	finally	ADV
gujaf-109	65	2	,	,	PUNCT
gujaf-109	65	3	manuscript	manuscript	NOUN
gujaf-109	65	4	should	should	AUX
gujaf-109	65	5	be	be	AUX
gujaf-109	65	6	send	send	VERB
gujaf-109	65	7	to	to	ADP
gujaf-109	65	8	our	our	PRON
gujaf-109	65	9	email	email	NOUN
gujaf-109	65	10	address	address	NOUN
gujaf-109	65	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-109	65	12	and	and	CCONJ
gujaf-109	65	13	a	a	DET
gujaf-109	65	14	copy	copy	NOUN
gujaf-109	65	15	to	to	ADP
gujaf-109	65	16	our	our	PRON
gujaf-109	65	17	website	website	NOUN
gujaf-109	65	18	on	on	ADP
gujaf-109	65	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-109	65	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-109	65	21	vii	vii	PROPN
gujaf-109	65	22	publication	publication	NOUN
gujaf-109	65	23	procedure	procedure	NOUN
gujaf-109	65	24	after	after	ADP
gujaf-109	65	25	receiving	receive	VERB
gujaf-109	65	26	a	a	DET
gujaf-109	65	27	manuscript	manuscript	NOUN
gujaf-109	65	28	that	that	PRON
gujaf-109	65	29	is	be	AUX
gujaf-109	65	30	within	within	ADP
gujaf-109	65	31	the	the	DET
gujaf-109	65	32	similarity	similarity	NOUN
gujaf-109	65	33	index	index	NOUN
gujaf-109	65	34	threshold	threshold	NOUN
gujaf-109	65	35	,	,	PUNCT
gujaf-109	65	36	a	a	DET
gujaf-109	65	37	confirmation	confirmation	NOUN
gujaf-109	65	38	email	email	NOUN
gujaf-109	65	39	will	will	AUX
gujaf-109	65	40	be	be	AUX
gujaf-109	65	41	send	send	VERB
gujaf-109	65	42	together	together	ADV
gujaf-109	65	43	with	with	ADP
gujaf-109	65	44	a	a	DET
gujaf-109	65	45	request	request	NOUN
gujaf-109	65	46	to	to	PART
gujaf-109	65	47	pay	pay	VERB
gujaf-109	65	48	a	a	DET
gujaf-109	65	49	review	review	NOUN
gujaf-109	65	50	proceeding	proceeding	NOUN
gujaf-109	65	51	fee	fee	NOUN
gujaf-109	65	52	.	.	PUNCT
gujaf-109	66	1	at	at	ADP
gujaf-109	66	2	this	this	DET
gujaf-109	66	3	point	point	NOUN
gujaf-109	66	4	,	,	PUNCT
gujaf-109	66	5	the	the	DET
gujaf-109	66	6	editorial	editorial	ADJ
gujaf-109	66	7	board	board	NOUN
gujaf-109	66	8	will	will	AUX
gujaf-109	66	9	take	take	VERB
gujaf-109	66	10	a	a	DET
gujaf-109	66	11	decision	decision	NOUN
gujaf-109	66	12	on	on	ADP
gujaf-109	66	13	accepting	accept	VERB
gujaf-109	66	14	,	,	PUNCT
gujaf-109	66	15	rejecting	reject	VERB
gujaf-109	66	16	or	or	CCONJ
gujaf-109	66	17	making	make	VERB
gujaf-109	66	18	a	a	DET
gujaf-109	66	19	resubmission	resubmission	NOUN
gujaf-109	66	20	of	of	ADP
gujaf-109	66	21	the	the	DET
gujaf-109	66	22	manuscript	manuscript	NOUN
gujaf-109	66	23	based	base	VERB
gujaf-109	66	24	on	on	ADP
gujaf-109	66	25	the	the	DET
gujaf-109	66	26	outcome	outcome	NOUN
gujaf-109	66	27	of	of	ADP
gujaf-109	66	28	the	the	DET
gujaf-109	66	29	double	double	ADJ
gujaf-109	66	30	-	-	PUNCT
gujaf-109	66	31	blind	blind	ADJ
gujaf-109	66	32	peer	peer	NOUN
gujaf-109	66	33	review	review	NOUN
gujaf-109	66	34	.	.	PUNCT
gujaf-109	67	1	those	those	DET
gujaf-109	67	2	authors	author	NOUN
gujaf-109	67	3	whose	whose	DET
gujaf-109	67	4	manuscript	manuscript	NOUN
gujaf-109	67	5	were	be	AUX
gujaf-109	67	6	accepted	accept	VERB
gujaf-109	67	7	for	for	ADP
gujaf-109	67	8	publication	publication	NOUN
gujaf-109	67	9	will	will	AUX
gujaf-109	67	10	be	be	AUX
gujaf-109	67	11	asked	ask	VERB
gujaf-109	67	12	to	to	PART
gujaf-109	67	13	pay	pay	VERB
gujaf-109	67	14	a	a	DET
gujaf-109	67	15	publication	publication	NOUN
gujaf-109	67	16	fee	fee	NOUN
gujaf-109	67	17	,	,	PUNCT
gujaf-109	67	18	after	after	ADP
gujaf-109	67	19	effecting	effect	VERB
gujaf-109	67	20	all	all	DET
gujaf-109	67	21	suggested	suggest	VERB
gujaf-109	67	22	corrections	correction	NOUN
gujaf-109	67	23	and	and	CCONJ
gujaf-109	67	24	changes	change	NOUN
gujaf-109	67	25	made	make	VERB
gujaf-109	67	26	on	on	ADP
gujaf-109	67	27	the	the	DET
gujaf-109	67	28	manuscript	manuscript	NOUN
gujaf-109	67	29	.	.	PUNCT
gujaf-109	68	1	all	all	DET
gujaf-109	68	2	corrected	correct	VERB
gujaf-109	68	3	papers	paper	NOUN
gujaf-109	68	4	returned	return	VERB
gujaf-109	68	5	within	within	ADP
gujaf-109	68	6	the	the	DET
gujaf-109	68	7	specified	specify	VERB
gujaf-109	68	8	time	time	NOUN
gujaf-109	68	9	frame	frame	NOUN
gujaf-109	68	10	will	will	AUX
gujaf-109	68	11	be	be	AUX
gujaf-109	68	12	published	publish	VERB
gujaf-109	68	13	in	in	ADP
gujaf-109	68	14	that	that	DET
gujaf-109	68	15	issue	issue	NOUN
gujaf-109	68	16	.	.	PUNCT
gujaf-109	69	1	payment	payment	NOUN
gujaf-109	69	2	details	detail	NOUN
gujaf-109	69	3	bank	bank	NOUN
gujaf-109	69	4	:	:	PUNCT
gujaf-109	69	5	fcmb	fcmb	PROPN
gujaf-109	69	6	account	account	PROPN
gujaf-109	69	7	number	number	NOUN
gujaf-109	69	8	:	:	PUNCT
gujaf-109	69	9	7278465011	7278465011	NUM
gujaf-109	69	10	account	account	NOUN
gujaf-109	69	11	name	name	NOUN
gujaf-109	69	12	:	:	PUNCT
gujaf-109	69	13	gusau	gusau	PROPN
gujaf-109	69	14	journal	journal	NOUN
gujaf-109	69	15	of	of	ADP
gujaf-109	69	16	accounting	accounting	NOUN
gujaf-109	69	17	and	and	CCONJ
gujaf-109	69	18	finance	finance	NOUN
gujaf-109	69	19	for	for	ADP
gujaf-109	69	20	inquiry	inquiry	NOUN
gujaf-109	69	21	the	the	DET
gujaf-109	69	22	head	head	NOUN
gujaf-109	69	23	,	,	PUNCT
gujaf-109	69	24	department	department	NOUN
gujaf-109	69	25	of	of	ADP
gujaf-109	69	26	accounting	accounting	NOUN
gujaf-109	69	27	and	and	CCONJ
gujaf-109	69	28	finance	finance	NOUN
gujaf-109	69	29	,	,	PUNCT
gujaf-109	69	30	federal	federal	ADJ
gujaf-109	69	31	university	university	NOUN
gujaf-109	69	32	gusau	gusau	PROPN
gujaf-109	69	33	,	,	PUNCT
gujaf-109	69	34	zamfara	zamfara	PROPN
gujaf-109	69	35	state	state	PROPN
gujaf-109	69	36	.	.	PUNCT
gujaf-109	70	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-109	71	1	+2348069393824	+2348069393824	PRON
gujaf-109	71	2	for	for	ADP
gujaf-109	71	3	more	more	ADJ
gujaf-109	71	4	information	information	NOUN
gujaf-109	71	5	,	,	PUNCT
gujaf-109	71	6	contact	contact	VERB
gujaf-109	71	7	the	the	DET
gujaf-109	71	8	editor	editor	NOUN
gujaf-109	71	9	-	-	PUNCT
gujaf-109	71	10	in	in	ADP
gujaf-109	71	11	-	-	PUNCT
gujaf-109	71	12	chief	chief	NOUN
gujaf-109	71	13	on	on	ADP
gujaf-109	71	14	+2348067766435	+2348067766435	NUM
gujaf-109	71	15	the	the	DET
gujaf-109	71	16	associate	associate	ADJ
gujaf-109	71	17	editor	editor	NOUN
gujaf-109	71	18	on	on	ADP
gujaf-109	71	19	+2348036057525	+2348036057525	NUM
gujaf-109	71	20	or	or	CCONJ
gujaf-109	71	21	visit	visit	VERB
gujaf-109	71	22	our	our	PRON
gujaf-109	71	23	website	website	NOUN
gujaf-109	71	24	on	on	ADP
gujaf-109	71	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-109	71	26	or	or	CCONJ
gujaf-109	71	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-109	71	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-109	71	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-109	71	30	viii	viii	ADJ
gujaf-109	71	31	contents	content	NOUN
gujaf-109	71	32	mediating	mediate	VERB
gujaf-109	71	33	effect	effect	NOUN
gujaf-109	71	34	of	of	ADP
gujaf-109	71	35	audit	audit	NOUN
gujaf-109	71	36	committee	committee	NOUN
gujaf-109	71	37	on	on	ADP
gujaf-109	71	38	board	board	PROPN
gujaf-109	71	39	dynamic	dynamic	ADJ
gujaf-109	71	40	and	and	CCONJ
gujaf-109	71	41	creative	creative	ADJ
gujaf-109	71	42	accounting	accounting	NOUN
gujaf-109	71	43	in	in	ADP
gujaf-109	71	44	nigerian	nigerian	ADJ
gujaf-109	71	45	firms	firm	NOUN
gujaf-109	71	46	abbas	abbas	PROPN
gujaf-109	71	47	usman	usman	PROPN
gujaf-109	71	48	phd	phd	PROPN
gujaf-109	71	49	,	,	PUNCT
gujaf-109	71	50	shehu	shehu	PROPN
gujaf-109	71	51	usman	usman	PROPN
gujaf-109	71	52	hassan	hassan	PROPN
gujaf-109	71	53	phd	phd	PROPN
gujaf-109	71	54	1	1	NUM
gujaf-109	71	55	financial	financial	ADJ
gujaf-109	71	56	performance	performance	NOUN
gujaf-109	71	57	of	of	ADP
gujaf-109	71	58	banks	bank	NOUN
gujaf-109	71	59	in	in	ADP
gujaf-109	71	60	selected	select	VERB
gujaf-109	71	61	african	african	ADJ
gujaf-109	71	62	countries	country	NOUN
gujaf-109	71	63	:	:	PUNCT
gujaf-109	71	64	does	do	VERB
gujaf-109	71	65	institutional	institutional	ADJ
gujaf-109	71	66	quality	quality	NOUN
gujaf-109	71	67	matter	matter	NOUN
gujaf-109	71	68	?	?	PUNCT
gujaf-109	72	1	toluwa	toluwa	PROPN
gujaf-109	72	2	celestine	celestine	PROPN
gujaf-109	72	3	oladele	oladele	PROPN
gujaf-109	72	4	phd	phd	PROPN
gujaf-109	72	5	,	,	PUNCT
gujaf-109	72	6	peters	peters	PROPN
gujaf-109	72	7	ade	ade	PROPN
gujaf-109	72	8	sanni	sanni	PROPN
gujaf-109	72	9	22	22	NUM
gujaf-109	72	10	firm	firm	ADJ
gujaf-109	72	11	-	-	PUNCT
gujaf-109	72	12	specific	specific	ADJ
gujaf-109	72	13	characteristcs	characteristcs	NOUN
gujaf-109	72	14	and	and	CCONJ
gujaf-109	72	15	financial	financial	ADJ
gujaf-109	72	16	performance	performance	NOUN
gujaf-109	72	17	of	of	ADP
gujaf-109	72	18	listed	list	VERB
gujaf-109	72	19	agricultural	agricultural	ADJ
gujaf-109	72	20	companies	company	NOUN
gujaf-109	72	21	in	in	ADP
gujaf-109	72	22	nigeria	nigeria	PROPN
gujaf-109	72	23	abdulrazaq	abdulrazaq	PROPN
gujaf-109	72	24	t.	t.	PROPN
gujaf-109	72	25	jimoh	jimoh	PROPN
gujaf-109	72	26	,	,	PUNCT
gujaf-109	72	27	john	john	PROPN
gujaf-109	72	28	a.	a.	PROPN
gujaf-109	72	29	attah	attah	PROPN
gujaf-109	73	1	33	33	NUM
gujaf-109	73	2	effect	effect	NOUN
gujaf-109	73	3	of	of	ADP
gujaf-109	73	4	financial	financial	ADJ
gujaf-109	73	5	leverage	leverage	NOUN
gujaf-109	73	6	on	on	ADP
gujaf-109	73	7	stock	stock	NOUN
gujaf-109	73	8	returns	return	NOUN
gujaf-109	73	9	of	of	ADP
gujaf-109	73	10	listed	list	VERB
gujaf-109	73	11	companies	company	NOUN
gujaf-109	73	12	in	in	ADP
gujaf-109	73	13	nigeria	nigeria	PROPN
gujaf-109	73	14	capital	capital	PROPN
gujaf-109	73	15	market	market	PROPN
gujaf-109	73	16	abdulrahman	abdulrahman	PROPN
gujaf-109	73	17	abubakar	abubakar	PROPN
gujaf-109	73	18	,	,	PUNCT
gujaf-109	73	19	prof	prof	PROPN
gujaf-109	73	20	.	.	PUNCT
gujaf-109	74	1	ahmad	ahmad	PROPN
gujaf-109	74	2	bello	bello	PROPN
gujaf-109	74	3	,	,	PUNCT
gujaf-109	74	4	prof	prof	PROPN
gujaf-109	74	5	.	.	PUNCT
gujaf-109	74	6	s.	s.	PROPN
gujaf-109	74	7	a.	a.	PROPN
gujaf-109	74	8	abdullahi	abdullahi	PROPN
gujaf-109	74	9	,	,	PUNCT
gujaf-109	74	10	dr	dr	PROPN
gujaf-109	74	11	.	.	PROPN
gujaf-109	74	12	m.	m.	PROPN
gujaf-109	74	13	d.	d.	PROPN
gujaf-109	74	14	tahir	tahir	PROPN
gujaf-109	74	15	45	45	NUM
gujaf-109	74	16	efficiency	efficiency	NOUN
gujaf-109	74	17	of	of	ADP
gujaf-109	74	18	deposit	deposit	NOUN
gujaf-109	74	19	money	money	NOUN
gujaf-109	74	20	banks	bank	NOUN
gujaf-109	74	21	in	in	ADP
gujaf-109	74	22	nigeria	nigeria	PROPN
gujaf-109	74	23	:	:	PUNCT
gujaf-109	74	24	data	datum	NOUN
gujaf-109	74	25	envelopment	envelopment	ADJ
gujaf-109	74	26	analysis	analysis	NOUN
gujaf-109	74	27	approach	approach	NOUN
gujaf-109	74	28	mayowa	mayowa	PROPN
gujaf-109	74	29	gabriel	gabriel	PROPN
gujaf-109	74	30	ajao	ajao	PROPN
gujaf-109	74	31	,	,	PUNCT
gujaf-109	74	32	phd	phd	NOUN
gujaf-109	74	33	,	,	PUNCT
gujaf-109	74	34	lucky	lucky	ADJ
gujaf-109	74	35	charity	charity	NOUN
gujaf-109	74	36	omoregie	omoregie	PROPN
gujaf-109	74	37	,	,	PUNCT
gujaf-109	74	38	phd	phd	NOUN
gujaf-109	74	39	57	57	NUM
gujaf-109	74	40	credit	credit	NOUN
gujaf-109	74	41	appraisal	appraisal	NOUN
gujaf-109	74	42	,	,	PUNCT
gujaf-109	74	43	collection	collection	NOUN
gujaf-109	74	44	policy	policy	NOUN
gujaf-109	74	45	and	and	CCONJ
gujaf-109	74	46	loan	loan	NOUN
gujaf-109	74	47	performance	performance	NOUN
gujaf-109	74	48	of	of	ADP
gujaf-109	74	49	microfinance	microfinance	NOUN
gujaf-109	74	50	banks	bank	NOUN
gujaf-109	74	51	in	in	ADP
gujaf-109	74	52	kwara	kwara	PROPN
gujaf-109	74	53	state	state	PROPN
gujaf-109	74	54	,	,	PUNCT
gujaf-109	74	55	nigeria	nigeria	PROPN
gujaf-109	74	56	lukman	lukman	PROPN
gujaf-109	74	57	a.	a.	PROPN
gujaf-109	74	58	o.	o.	PROPN
gujaf-109	74	59	abdulrauf	abdulrauf	PROPN
gujaf-109	74	60	69	69	NUM
gujaf-109	74	61	environmental	environmental	ADJ
gujaf-109	74	62	sustainability	sustainability	NOUN
gujaf-109	74	63	disclosure	disclosure	NOUN
gujaf-109	74	64	and	and	CCONJ
gujaf-109	74	65	market	market	NOUN
gujaf-109	74	66	value	value	NOUN
gujaf-109	74	67	of	of	ADP
gujaf-109	74	68	listed	list	VERB
gujaf-109	74	69	oil	oil	NOUN
gujaf-109	74	70	and	and	CCONJ
gujaf-109	74	71	gas	gas	NOUN
gujaf-109	74	72	firms	firm	NOUN
gujaf-109	74	73	in	in	ADP
gujaf-109	74	74	nigeria	nigeria	PROPN
gujaf-109	74	75	munir	munir	PROPN
gujaf-109	74	76	aliyu	aliyu	PROPN
gujaf-109	74	77	saleh	saleh	PROPN
gujaf-109	74	78	,	,	PUNCT
gujaf-109	74	79	sirajo	sirajo	PROPN
gujaf-109	74	80	bappah	bappah	PROPN
gujaf-109	74	81	,	,	PUNCT
gujaf-109	74	82	prof	prof	PROPN
gujaf-109	74	83	.	.	PUNCT
gujaf-109	75	1	gbegi	gbegi	PROPN
gujaf-109	75	2	daniel	daniel	PROPN
gujaf-109	75	3	orsaa	orsaa	PROPN
gujaf-109	75	4	,	,	PUNCT
gujaf-109	75	5	ibrahim	ibrahim	PROPN
gujaf-109	75	6	adamu	adamu	PROPN
gujaf-109	75	7	saleh	saleh	PROPN
gujaf-109	75	8	phd	phd	PROPN
gujaf-109	75	9	81	81	NUM
gujaf-109	75	10	audit	audit	NOUN
gujaf-109	75	11	quality	quality	NOUN
gujaf-109	75	12	,	,	PUNCT
gujaf-109	75	13	tenure	tenure	NOUN
gujaf-109	75	14	and	and	CCONJ
gujaf-109	75	15	real	real	ADJ
gujaf-109	75	16	earnings	earning	NOUN
gujaf-109	75	17	management	management	NOUN
gujaf-109	75	18	of	of	ADP
gujaf-109	75	19	listed	list	VERB
gujaf-109	75	20	nonfinancial	nonfinancial	ADJ
gujaf-109	75	21	firms	firm	NOUN
gujaf-109	75	22	in	in	ADP
gujaf-109	75	23	nigeria	nigeria	PROPN
gujaf-109	75	24	ahmed	ahmed	PROPN
gujaf-109	75	25	mohammed	mohammed	PROPN
gujaf-109	75	26	,	,	PUNCT
gujaf-109	75	27	ademu	ademu	PROPN
gujaf-109	75	28	yahaya	yahaya	PROPN
gujaf-109	75	29	,	,	PUNCT
gujaf-109	75	30	musa	musa	PROPN
gujaf-109	75	31	zakariya	zakariya	PROPN
gujaf-109	75	32	95	95	NUM
gujaf-109	75	33	effect	effect	NOUN
gujaf-109	75	34	of	of	ADP
gujaf-109	75	35	ceo	ceo	NOUN
gujaf-109	75	36	pay	pay	NOUN
gujaf-109	75	37	and	and	CCONJ
gujaf-109	75	38	ceo	ceo	NOUN
gujaf-109	75	39	power	power	NOUN
gujaf-109	75	40	on	on	ADP
gujaf-109	75	41	risk	risk	NOUN
gujaf-109	75	42	-	-	PUNCT
gujaf-109	75	43	taking	taking	NOUN
gujaf-109	75	44	of	of	ADP
gujaf-109	75	45	listed	list	VERB
gujaf-109	75	46	deposit	deposit	NOUN
gujaf-109	75	47	money	money	NOUN
gujaf-109	75	48	banks	bank	NOUN
gujaf-109	75	49	in	in	ADP
gujaf-109	75	50	nigeria	nigeria	PROPN
gujaf-109	75	51	ismaila	ismaila	PROPN
gujaf-109	75	52	yusuf	yusuf	PROPN
gujaf-109	75	53	,	,	PUNCT
gujaf-109	75	54	dr	dr	PROPN
gujaf-109	75	55	.	.	PROPN
gujaf-109	75	56	salisu	salisu	PROPN
gujaf-109	75	57	abubakar	abubakar	PROPN
gujaf-109	75	58	,	,	PUNCT
gujaf-109	75	59	dr	dr	PROPN
gujaf-109	75	60	.	.	PROPN
gujaf-109	75	61	idris	idris	PROPN
gujaf-109	75	62	ahmed	ahmed	PROPN
gujaf-109	75	63	aliyu	aliyu	PROPN
gujaf-109	75	64	,	,	PUNCT
gujaf-109	75	65	dr	dr	PROPN
gujaf-109	75	66	.	.	PROPN
gujaf-109	75	67	(	(	PUNCT
gujaf-109	75	68	mrs	mrs	PROPN
gujaf-109	75	69	)	)	PUNCT
gujaf-109	75	70	aneitie	aneitie	PROPN
gujaf-109	75	71	charles	charles	PROPN
gujaf-109	75	72	dikki	dikki	PROPN
gujaf-109	75	73	104	104	NUM
gujaf-109	75	74	nexus	nexus	NOUN
gujaf-109	75	75	between	between	ADP
gujaf-109	75	76	taxation	taxation	NOUN
gujaf-109	75	77	and	and	CCONJ
gujaf-109	75	78	foreign	foreign	ADJ
gujaf-109	75	79	direct	direct	ADJ
gujaf-109	75	80	investment	investment	NOUN
gujaf-109	75	81	in	in	ADP
gujaf-109	75	82	nigeria	nigeria	PROPN
gujaf-109	75	83	daniel	daniel	PROPN
gujaf-109	75	84	ayegbeni	ayegbeni	PROPN
gujaf-109	75	85	ulokoaga	ulokoaga	PROPN
gujaf-109	75	86	,	,	PUNCT
gujaf-109	75	87	esther	esther	PROPN
gujaf-109	75	88	ikavbo	ikavbo	PROPN
gujaf-109	75	89	evbayiro	evbayiro	NOUN
gujaf-109	75	90	-	-	PUNCT
gujaf-109	75	91	osagie	osagie	NOUN
gujaf-109	75	92	(	(	PUNCT
gujaf-109	75	93	mrs	mrs	PROPN
gujaf-109	75	94	)	)	PUNCT
gujaf-109	75	95	,	,	PUNCT
gujaf-109	75	96	ph	ph	PROPN
gujaf-109	75	97	.	.	PROPN
gujaf-109	75	98	d	d	PROPN
gujaf-109	75	99	115	115	NUM
gujaf-109	75	100	working	working	NOUN
gujaf-109	75	101	capital	capital	NOUN
gujaf-109	75	102	management	management	NOUN
gujaf-109	75	103	and	and	CCONJ
gujaf-109	75	104	profitability	profitability	NOUN
gujaf-109	75	105	of	of	ADP
gujaf-109	75	106	listed	list	VERB
gujaf-109	75	107	consumer	consumer	NOUN
gujaf-109	75	108	and	and	CCONJ
gujaf-109	75	109	industrial	industrial	ADJ
gujaf-109	75	110	goods	good	NOUN
gujaf-109	75	111	companies	company	NOUN
gujaf-109	75	112	in	in	ADP
gujaf-109	75	113	nigeria	nigeria	PROPN
gujaf-109	75	114	kwasau	kwasau	PROPN
gujaf-109	75	115	ntyak	ntyak	PROPN
gujaf-109	75	116	leah	leah	PROPN
gujaf-109	75	117	,	,	PUNCT
gujaf-109	75	118	samuel	samuel	PROPN
gujaf-109	75	119	eniola	eniola	PROPN
gujaf-109	75	120	agbi	agbi	PROPN
gujaf-109	75	121	phd	phd	PROPN
gujaf-109	75	122	,	,	PUNCT
gujaf-109	75	123	lateef	lateef	PROPN
gujaf-109	75	124	olumide	olumide	PROPN
gujaf-109	75	125	mustapha	mustapha	PROPN
gujaf-109	75	126	phd	phd	PROPN
gujaf-109	75	127	125	125	NUM
gujaf-109	75	128	value	value	NOUN
gujaf-109	75	129	relevance	relevance	NOUN
gujaf-109	75	130	of	of	ADP
gujaf-109	75	131	earnings	earning	NOUN
gujaf-109	75	132	and	and	CCONJ
gujaf-109	75	133	book	book	NOUN
gujaf-109	75	134	value	value	NOUN
gujaf-109	75	135	:	:	PUNCT
gujaf-109	75	136	a	a	DET
gujaf-109	75	137	comparative	comparative	ADJ
gujaf-109	75	138	analysis	analysis	NOUN
gujaf-109	75	139	between	between	ADP
gujaf-109	75	140	big4	big4	NOUN
gujaf-109	75	141	and	and	CCONJ
gujaf-109	75	142	non	non	ADJ
gujaf-109	75	143	-	-	ADJ
gujaf-109	75	144	big4	big4	ADJ
gujaf-109	75	145	audited	audit	VERB
gujaf-109	75	146	listed	list	VERB
gujaf-109	75	147	firms	firm	NOUN
gujaf-109	75	148	in	in	ADP
gujaf-109	75	149	nigeria	nigeria	PROPN
gujaf-109	75	150	abdu	abdu	PROPN
gujaf-109	75	151	abubakar	abubakar	PROPN
gujaf-109	75	152	,	,	PUNCT
gujaf-109	75	153	ishaya	ishaya	PROPN
gujaf-109	75	154	luka	luka	PROPN
gujaf-109	75	155	chechet	chechet	PROPN
gujaf-109	75	156	phd	phd	PROPN
gujaf-109	75	157	,	,	PUNCT
gujaf-109	75	158	muazu	muazu	ADJ
gujaf-109	75	159	saidu	saidu	PROPN
gujaf-109	75	160	badara	badara	PROPN
gujaf-109	75	161	phd	phd	NOUN
gujaf-109	75	162	,	,	PUNCT
gujaf-109	75	163	yunusa	yunusa	PROPN
gujaf-109	75	164	nasiru	nasiru	PROPN
gujaf-109	75	165	phd	phd	PROPN
gujaf-109	75	166	136	136	NUM
gujaf-109	75	167	ix	ix	ADP
gujaf-109	75	168	value	value	NOUN
gujaf-109	75	169	relevance	relevance	NOUN
gujaf-109	75	170	of	of	ADP
gujaf-109	75	171	international	international	ADJ
gujaf-109	75	172	financial	financial	ADJ
gujaf-109	75	173	reporting	reporting	NOUN
gujaf-109	75	174	standard	standard	NOUN
gujaf-109	75	175	4	4	NUM
gujaf-109	75	176	(	(	PUNCT
gujaf-109	75	177	ifrs	ifrs	NOUN
gujaf-109	75	178	4	4	NUM
gujaf-109	75	179	)	)	PUNCT
gujaf-109	75	180	of	of	ADP
gujaf-109	75	181	listed	list	VERB
gujaf-109	75	182	nigerian	nigerian	ADJ
gujaf-109	75	183	insurance	insurance	NOUN
gujaf-109	75	184	firms	firm	NOUN
gujaf-109	75	185	mariya	mariya	PROPN
gujaf-109	75	186	mohammed	mohammed	PROPN
gujaf-109	75	187	hafiz	hafiz	PROPN
gujaf-109	75	188	,	,	PUNCT
gujaf-109	75	189	muhammad	muhammad	PROPN
gujaf-109	75	190	mustapha	mustapha	PROPN
gujaf-109	75	191	bagudo	bagudo	PROPN
gujaf-109	75	192	phd	phd	PROPN
gujaf-109	75	193	,	,	PUNCT
gujaf-109	75	194	salisu	salisu	ADJ
gujaf-109	75	195	abubakar	abubakar	PROPN
gujaf-109	75	196	phd	phd	NOUN
gujaf-109	75	197	145	145	NUM
gujaf-109	75	198	determinants	determinant	NOUN
gujaf-109	75	199	of	of	ADP
gujaf-109	75	200	audit	audit	NOUN
gujaf-109	75	201	fees	fee	NOUN
gujaf-109	75	202	of	of	ADP
gujaf-109	75	203	listed	list	VERB
gujaf-109	75	204	insurance	insurance	NOUN
gujaf-109	75	205	companies	company	NOUN
gujaf-109	75	206	in	in	ADP
gujaf-109	75	207	nigeria	nigeria	PROPN
gujaf-109	75	208	sagir	sagir	PROPN
gujaf-109	75	209	lawal	lawal	PROPN
gujaf-109	75	210	,	,	PUNCT
gujaf-109	75	211	phd	phd	NOUN
gujaf-109	75	212	,	,	PUNCT
gujaf-109	75	213	mohammed	mohammed	PROPN
gujaf-109	75	214	ibrahim	ibrahim	PROPN
gujaf-109	75	215	,	,	PUNCT
gujaf-109	75	216	phd	phd	NOUN
gujaf-109	75	217	158	158	NUM
gujaf-109	75	218	taxation	taxation	NOUN
gujaf-109	75	219	and	and	CCONJ
gujaf-109	75	220	social	social	ADJ
gujaf-109	75	221	services	service	NOUN
gujaf-109	75	222	:	:	PUNCT
gujaf-109	75	223	evidence	evidence	NOUN
gujaf-109	75	224	from	from	ADP
gujaf-109	75	225	nigeria	nigeria	PROPN
gujaf-109	75	226	adegbite	adegbite	PROPN
gujaf-109	75	227	,	,	PUNCT
gujaf-109	75	228	tajudeen	tajudeen	NOUN
gujaf-109	75	229	adejare	adejare	NOUN
gujaf-109	75	230	,	,	PUNCT
gujaf-109	75	231	phd	phd	NOUN
gujaf-109	75	232	,	,	PUNCT
gujaf-109	75	233	abdussamad	abdussamad	PROPN
gujaf-109	75	234	,	,	PUNCT
gujaf-109	75	235	olarinde	olarinde	VERB
gujaf-109	75	236	171	171	NUM
gujaf-109	75	237	ownership	ownership	NOUN
gujaf-109	75	238	structure	structure	NOUN
gujaf-109	75	239	and	and	CCONJ
gujaf-109	75	240	financial	financial	ADJ
gujaf-109	75	241	performance	performance	NOUN
gujaf-109	75	242	of	of	ADP
gujaf-109	75	243	quoted	quote	VERB
gujaf-109	75	244	mortgage	mortgage	NOUN
gujaf-109	75	245	banks	bank	NOUN
gujaf-109	75	246	in	in	ADP
gujaf-109	75	247	nigeria	nigeria	PROPN
gujaf-109	75	248	awotundun	awotundun	PROPN
gujaf-109	75	249	,	,	PUNCT
gujaf-109	75	250	d.	d.	PROPN
gujaf-109	75	251	a.	a.	PROPN
gujaf-109	75	252	,	,	PUNCT
gujaf-109	75	253	phd	phd	NOUN
gujaf-109	75	254	,	,	PUNCT
gujaf-109	75	255	jinadu	jinadu	ADJ
gujaf-109	75	256	,	,	PUNCT
gujaf-109	75	257	m.	m.	PROPN
gujaf-109	75	258	y.	y.	PROPN
gujaf-109	75	259	b.	b.	PROPN
gujaf-109	75	260	,	,	PUNCT
gujaf-109	75	261	fakunmoju	fakunmoju	PROPN
gujaf-109	75	262	,	,	PUNCT
gujaf-109	75	263	s.	s.	PROPN
gujaf-109	75	264	k.	k.	PROPN
gujaf-109	75	265	,	,	PUNCT
gujaf-109	75	266	phd	phd	PROPN
gujaf-109	75	267	.	.	PROPN
gujaf-109	75	268	183	183	NUM
gujaf-109	75	269	capital	capital	NOUN
gujaf-109	75	270	structure	structure	NOUN
gujaf-109	75	271	and	and	CCONJ
gujaf-109	75	272	profitability	profitability	NOUN
gujaf-109	75	273	of	of	ADP
gujaf-109	75	274	listed	list	VERB
gujaf-109	75	275	deposit	deposit	NOUN
gujaf-109	75	276	money	money	NOUN
gujaf-109	75	277	banks	bank	NOUN
gujaf-109	75	278	in	in	ADP
gujaf-109	75	279	nigeria	nigeria	PROPN
gujaf-109	75	280	rahji	rahji	PROPN
gujaf-109	75	281	ohize	ohize	PROPN
gujaf-109	75	282	ibrahim	ibrahim	PROPN
gujaf-109	75	283	,	,	PUNCT
gujaf-109	75	284	kamaldeen	kamaldeen	VERB
gujaf-109	75	285	ibraheem	ibraheem	PROPN
gujaf-109	75	286	nageri	nageri	PROPN
gujaf-109	75	287	,	,	PUNCT
gujaf-109	75	288	phd	phd	NOUN
gujaf-109	75	289	,	,	PUNCT
gujaf-109	75	290	abdullai	abdullai	NOUN
gujaf-109	75	291	agbaje	agbaje	NOUN
gujaf-109	75	292	salami	salami	NOUN
gujaf-109	75	293	,	,	PUNCT
gujaf-109	75	294	phd	phd	NOUN
gujaf-109	75	295	194	194	NUM
gujaf-109	75	296	1	1	NUM
gujaf-109	75	297	determinants	determinant	NOUN
gujaf-109	75	298	of	of	ADP
gujaf-109	75	299	audit	audit	NOUN
gujaf-109	75	300	fees	fee	NOUN
gujaf-109	75	301	of	of	ADP
gujaf-109	75	302	listed	list	VERB
gujaf-109	75	303	insurance	insurance	NOUN
gujaf-109	75	304	companies	company	NOUN
gujaf-109	75	305	in	in	ADP
gujaf-109	75	306	nigeria	nigeria	PROPN
gujaf-109	75	307	sagir	sagir	PROPN
gujaf-109	75	308	lawal	lawal	PROPN
gujaf-109	75	309	,	,	PUNCT
gujaf-109	75	310	phd	phd	PROPN
gujaf-109	75	311	.	.	PROPN
gujaf-109	75	312	department	department	PROPN
gujaf-109	75	313	of	of	ADP
gujaf-109	75	314	accounting	accounting	PROPN
gujaf-109	75	315	,	,	PUNCT
gujaf-109	75	316	nigeria	nigeria	PROPN
gujaf-109	75	317	police	police	PROPN
gujaf-109	75	318	academy	academy	PROPN
gujaf-109	75	319	,	,	PUNCT
gujaf-109	75	320	wudil	wudil	PROPN
gujaf-109	75	321	,	,	PUNCT
gujaf-109	75	322	kano	kano	PROPN
gujaf-109	75	323	state	state	PROPN
gujaf-109	75	324	,	,	PUNCT
gujaf-109	75	325	nigeria	nigeria	PROPN
gujaf-109	75	326	sagirlawalimam9557@gmail.com	sagirlawalimam9557@gmail.com	PROPN
gujaf-109	76	1	mohammed	mohammed	PROPN
gujaf-109	76	2	ibrahim	ibrahim	PROPN
gujaf-109	76	3	,	,	PUNCT
gujaf-109	76	4	phd	phd	PROPN
gujaf-109	76	5	department	department	PROPN
gujaf-109	76	6	of	of	ADP
gujaf-109	76	7	accounting	accounting	NOUN
gujaf-109	76	8	,	,	PUNCT
gujaf-109	76	9	faculty	faculty	NOUN
gujaf-109	76	10	of	of	ADP
gujaf-109	76	11	arts	art	NOUN
gujaf-109	76	12	and	and	CCONJ
gujaf-109	76	13	social	social	ADJ
gujaf-109	76	14	sciences	science	NOUN
gujaf-109	76	15	,	,	PUNCT
gujaf-109	76	16	gombe	gombe	ADJ
gujaf-109	76	17	state	state	NOUN
gujaf-109	76	18	university	university	NOUN
gujaf-109	76	19	,	,	PUNCT
gujaf-109	76	20	gombe	gombe	ADJ
gujaf-109	76	21	,	,	PUNCT
gujaf-109	76	22	nigeria	nigeria	PROPN
gujaf-109	76	23	mifili77@gsu.edu.ng	mifili77@gsu.edu.ng	PUNCT
gujaf-109	76	24	abstract	abstract	ADJ
gujaf-109	76	25	controversies	controversy	NOUN
gujaf-109	76	26	had	have	AUX
gujaf-109	76	27	risen	rise	VERB
gujaf-109	76	28	among	among	ADP
gujaf-109	76	29	investors	investor	NOUN
gujaf-109	76	30	and	and	CCONJ
gujaf-109	76	31	other	other	ADJ
gujaf-109	76	32	stakeholders	stakeholder	NOUN
gujaf-109	76	33	of	of	ADP
gujaf-109	76	34	corporations	corporation	NOUN
gujaf-109	76	35	why	why	SCONJ
gujaf-109	76	36	external	external	ADJ
gujaf-109	76	37	auditors	auditor	NOUN
gujaf-109	76	38	receive	receive	VERB
gujaf-109	76	39	a	a	DET
gujaf-109	76	40	substantial	substantial	ADJ
gujaf-109	76	41	amount	amount	NOUN
gujaf-109	76	42	as	as	ADP
gujaf-109	76	43	remuneration	remuneration	NOUN
gujaf-109	76	44	of	of	ADP
gujaf-109	76	45	the	the	DET
gujaf-109	76	46	audit	audit	NOUN
gujaf-109	76	47	and	and	CCONJ
gujaf-109	76	48	non	non	ADJ
gujaf-109	76	49	-	-	ADJ
gujaf-109	76	50	audit	audit	ADJ
gujaf-109	76	51	services	service	NOUN
gujaf-109	76	52	rendered	render	VERB
gujaf-109	76	53	to	to	ADP
gujaf-109	76	54	their	their	PRON
gujaf-109	76	55	clients	client	NOUN
gujaf-109	76	56	.	.	PUNCT
gujaf-109	77	1	these	these	DET
gujaf-109	77	2	fees	fee	NOUN
gujaf-109	77	3	had	have	AUX
gujaf-109	77	4	been	be	AUX
gujaf-109	77	5	charged	charge	VERB
gujaf-109	77	6	to	to	PART
gujaf-109	77	7	add	add	VERB
gujaf-109	77	8	trustworthiness	trustworthiness	NOUN
gujaf-109	77	9	to	to	ADP
gujaf-109	77	10	the	the	DET
gujaf-109	77	11	financial	financial	ADJ
gujaf-109	77	12	reports	report	NOUN
gujaf-109	77	13	prepared	prepare	VERB
gujaf-109	77	14	by	by	ADP
gujaf-109	77	15	the	the	DET
gujaf-109	77	16	management	management	NOUN
gujaf-109	77	17	and	and	CCONJ
gujaf-109	77	18	also	also	ADV
gujaf-109	77	19	to	to	PART
gujaf-109	77	20	protect	protect	VERB
gujaf-109	77	21	the	the	DET
gujaf-109	77	22	interest	interest	NOUN
gujaf-109	77	23	of	of	ADP
gujaf-109	77	24	the	the	DET
gujaf-109	77	25	shareholders	shareholder	NOUN
gujaf-109	77	26	.	.	PUNCT
gujaf-109	78	1	a	a	DET
gujaf-109	78	2	lot	lot	NOUN
gujaf-109	78	3	of	of	ADP
gujaf-109	78	4	problems	problem	NOUN
gujaf-109	78	5	occurred	occur	VERB
gujaf-109	78	6	on	on	ADP
gujaf-109	78	7	what	what	PRON
gujaf-109	78	8	are	be	AUX
gujaf-109	78	9	such	such	ADJ
gujaf-109	78	10	factors	factor	NOUN
gujaf-109	78	11	that	that	PRON
gujaf-109	78	12	determine	determine	VERB
gujaf-109	78	13	(	(	PUNCT
gujaf-109	78	14	increases	increase	NOUN
gujaf-109	78	15	or	or	CCONJ
gujaf-109	78	16	decreases	decrease	NOUN
gujaf-109	78	17	)	)	PUNCT
gujaf-109	78	18	the	the	DET
gujaf-109	78	19	audit	audit	NOUN
gujaf-109	78	20	fees	fee	NOUN
gujaf-109	78	21	charged	charge	VERB
gujaf-109	78	22	by	by	ADP
gujaf-109	78	23	external	external	ADJ
gujaf-109	78	24	auditors	auditor	NOUN
gujaf-109	78	25	.	.	PUNCT
gujaf-109	79	1	this	this	DET
gujaf-109	79	2	study	study	NOUN
gujaf-109	79	3	is	be	AUX
gujaf-109	79	4	aimed	aim	VERB
gujaf-109	79	5	at	at	ADP
gujaf-109	79	6	examining	examine	VERB
gujaf-109	79	7	the	the	DET
gujaf-109	79	8	factors	factor	NOUN
gujaf-109	79	9	that	that	PRON
gujaf-109	79	10	determined	determine	VERB
gujaf-109	79	11	audit	audit	NOUN
gujaf-109	79	12	fees	fee	NOUN
gujaf-109	79	13	of	of	ADP
gujaf-109	79	14	listed	list	VERB
gujaf-109	79	15	insurance	insurance	NOUN
gujaf-109	79	16	companies	company	NOUN
gujaf-109	79	17	in	in	ADP
gujaf-109	79	18	nigeria	nigeria	PROPN
gujaf-109	79	19	using	use	VERB
gujaf-109	79	20	a	a	DET
gujaf-109	79	21	correlational	correlational	ADJ
gujaf-109	79	22	research	research	NOUN
gujaf-109	79	23	design	design	NOUN
gujaf-109	79	24	.	.	PUNCT
gujaf-109	80	1	the	the	DET
gujaf-109	80	2	study	study	NOUN
gujaf-109	80	3	’s	’s	PART
gujaf-109	80	4	population	population	NOUN
gujaf-109	80	5	comprised	comprise	VERB
gujaf-109	80	6	of	of	ADP
gujaf-109	80	7	twenty	twenty	NUM
gujaf-109	80	8	-	-	PUNCT
gujaf-109	80	9	six	six	NUM
gujaf-109	80	10	(	(	PUNCT
gujaf-109	80	11	26	26	NUM
gujaf-109	80	12	)	)	PUNCT
gujaf-109	80	13	listed	list	VERB
gujaf-109	80	14	insurance	insurance	NOUN
gujaf-109	80	15	companies	company	NOUN
gujaf-109	80	16	in	in	ADP
gujaf-109	80	17	nigeria	nigeria	PROPN
gujaf-109	80	18	.	.	PUNCT
gujaf-109	81	1	panel	panel	NOUN
gujaf-109	81	2	data	datum	NOUN
gujaf-109	81	3	were	be	AUX
gujaf-109	81	4	generated	generate	VERB
gujaf-109	81	5	from	from	ADP
gujaf-109	81	6	the	the	DET
gujaf-109	81	7	annual	annual	ADJ
gujaf-109	81	8	report	report	NOUN
gujaf-109	81	9	and	and	CCONJ
gujaf-109	81	10	accounts	account	NOUN
gujaf-109	81	11	of	of	ADP
gujaf-109	81	12	the	the	DET
gujaf-109	81	13	sampled	sample	VERB
gujaf-109	81	14	insurance	insurance	NOUN
gujaf-109	81	15	companies	company	NOUN
gujaf-109	81	16	for	for	ADP
gujaf-109	81	17	the	the	DET
gujaf-109	81	18	periods	period	NOUN
gujaf-109	81	19	2011	2011	NUM
gujaf-109	81	20	-	-	SYM
gujaf-109	81	21	2020	2020	NUM
gujaf-109	81	22	arrived	arrive	VERB
gujaf-109	81	23	at	at	ADP
gujaf-109	81	24	using	use	VERB
gujaf-109	81	25	a	a	DET
gujaf-109	81	26	judgmental	judgmental	ADJ
gujaf-109	81	27	sampling	sampling	NOUN
gujaf-109	81	28	technique	technique	NOUN
gujaf-109	81	29	.	.	PUNCT
gujaf-109	82	1	the	the	DET
gujaf-109	82	2	study	study	NOUN
gujaf-109	82	3	used	use	VERB
gujaf-109	82	4	random	random	ADJ
gujaf-109	82	5	effect	effect	NOUN
gujaf-109	82	6	generalized	generalize	VERB
gujaf-109	82	7	least	least	ADV
gujaf-109	82	8	square	square	ADJ
gujaf-109	82	9	(	(	PUNCT
gujaf-109	82	10	gls	gls	NOUN
gujaf-109	82	11	)	)	PUNCT
gujaf-109	82	12	regression	regression	NOUN
gujaf-109	82	13	for	for	ADP
gujaf-109	82	14	data	datum	NOUN
gujaf-109	82	15	analysis	analysis	NOUN
gujaf-109	82	16	.	.	PUNCT
gujaf-109	83	1	the	the	DET
gujaf-109	83	2	study	study	NOUN
gujaf-109	83	3	revealed	reveal	VERB
gujaf-109	83	4	that	that	SCONJ
gujaf-109	83	5	client	client	NOUN
gujaf-109	83	6	size	size	NOUN
gujaf-109	83	7	and	and	CCONJ
gujaf-109	83	8	audit	audit	NOUN
gujaf-109	83	9	firm	firm	ADJ
gujaf-109	83	10	size	size	NOUN
gujaf-109	83	11	are	be	AUX
gujaf-109	83	12	the	the	DET
gujaf-109	83	13	important	important	ADJ
gujaf-109	83	14	factors	factor	NOUN
gujaf-109	83	15	determining	determine	VERB
gujaf-109	83	16	audit	audit	NOUN
gujaf-109	83	17	fees	fee	NOUN
gujaf-109	83	18	of	of	ADP
gujaf-109	83	19	listed	list	VERB
gujaf-109	83	20	insurance	insurance	NOUN
gujaf-109	83	21	companies	company	NOUN
gujaf-109	83	22	in	in	ADP
gujaf-109	83	23	nigeria	nigeria	PROPN
gujaf-109	83	24	.	.	PUNCT
gujaf-109	84	1	while	while	SCONJ
gujaf-109	84	2	client	client	NOUN
gujaf-109	84	3	profitability	profitability	NOUN
gujaf-109	84	4	,	,	PUNCT
gujaf-109	84	5	client	client	NOUN
gujaf-109	84	6	complexity	complexity	NOUN
gujaf-109	84	7	,	,	PUNCT
gujaf-109	84	8	client	client	NOUN
gujaf-109	84	9	underwriting	underwriting	NOUN
gujaf-109	84	10	risk	risk	NOUN
gujaf-109	84	11	,	,	PUNCT
gujaf-109	84	12	and	and	CCONJ
gujaf-109	84	13	client	client	NOUN
gujaf-109	84	14	liquidity	liquidity	NOUN
gujaf-109	84	15	risk	risk	NOUN
gujaf-109	84	16	are	be	AUX
gujaf-109	84	17	found	find	VERB
gujaf-109	84	18	to	to	PART
gujaf-109	84	19	have	have	VERB
gujaf-109	84	20	an	an	DET
gujaf-109	84	21	insignificant	insignificant	ADJ
gujaf-109	84	22	and	and	CCONJ
gujaf-109	84	23	negative	negative	ADJ
gujaf-109	84	24	effect	effect	NOUN
gujaf-109	84	25	on	on	ADP
gujaf-109	84	26	audit	audit	NOUN
gujaf-109	84	27	fees	fee	NOUN
gujaf-109	84	28	of	of	ADP
gujaf-109	84	29	listed	list	VERB
gujaf-109	84	30	insurance	insurance	NOUN
gujaf-109	84	31	companies	company	NOUN
gujaf-109	84	32	in	in	ADP
gujaf-109	84	33	nigeria	nigeria	PROPN
gujaf-109	84	34	.	.	PUNCT
gujaf-109	85	1	the	the	DET
gujaf-109	85	2	study	study	NOUN
gujaf-109	85	3	,	,	PUNCT
gujaf-109	85	4	therefore	therefore	ADV
gujaf-109	85	5	,	,	PUNCT
gujaf-109	85	6	recommended	recommend	VERB
gujaf-109	85	7	that	that	SCONJ
gujaf-109	85	8	auditors	auditor	NOUN
gujaf-109	85	9	of	of	ADP
gujaf-109	85	10	nigerian	nigerian	ADJ
gujaf-109	85	11	insurance	insurance	NOUN
gujaf-109	85	12	companies	company	NOUN
gujaf-109	85	13	should	should	AUX
gujaf-109	85	14	inspire	inspire	VERB
gujaf-109	85	15	their	their	PRON
gujaf-109	85	16	clients	client	NOUN
gujaf-109	85	17	in	in	ADP
gujaf-109	85	18	increasing	increase	VERB
gujaf-109	85	19	their	their	PRON
gujaf-109	85	20	total	total	ADJ
gujaf-109	85	21	assets	asset	NOUN
gujaf-109	85	22	including	include	VERB
gujaf-109	85	23	their	their	PRON
gujaf-109	85	24	investments	investment	NOUN
gujaf-109	85	25	which	which	PRON
gujaf-109	85	26	increases	increase	VERB
gujaf-109	85	27	the	the	DET
gujaf-109	85	28	size	size	NOUN
gujaf-109	85	29	of	of	ADP
gujaf-109	85	30	their	their	PRON
gujaf-109	85	31	businesses	business	NOUN
gujaf-109	85	32	.	.	PUNCT
gujaf-109	86	1	this	this	PRON
gujaf-109	86	2	increases	increase	VERB
gujaf-109	86	3	the	the	DET
gujaf-109	86	4	companies	company	NOUN
gujaf-109	86	5	’	’	PART
gujaf-109	86	6	financial	financial	ADJ
gujaf-109	86	7	performances	performance	NOUN
gujaf-109	86	8	,	,	PUNCT
gujaf-109	86	9	as	as	ADV
gujaf-109	86	10	well	well	ADV
gujaf-109	86	11	as	as	ADP
gujaf-109	86	12	,	,	PUNCT
gujaf-109	86	13	the	the	DET
gujaf-109	86	14	professional	professional	ADJ
gujaf-109	86	15	fees	fee	NOUN
gujaf-109	86	16	collected	collect	VERB
gujaf-109	86	17	by	by	ADP
gujaf-109	86	18	auditors	auditor	NOUN
gujaf-109	86	19	of	of	ADP
gujaf-109	86	20	insurance	insurance	NOUN
gujaf-109	86	21	companies	company	NOUN
gujaf-109	86	22	in	in	ADP
gujaf-109	86	23	nigeria	nigeria	PROPN
gujaf-109	86	24	.	.	PUNCT
gujaf-109	87	1	keywords	keyword	NOUN
gujaf-109	87	2	:	:	PUNCT
gujaf-109	87	3	audit	audit	NOUN
gujaf-109	87	4	fees	fee	NOUN
gujaf-109	87	5	,	,	PUNCT
gujaf-109	87	6	insurance	insurance	NOUN
gujaf-109	87	7	industry	industry	NOUN
gujaf-109	87	8	,	,	PUNCT
gujaf-109	87	9	gls	gls	NOUN
gujaf-109	87	10	,	,	PUNCT
gujaf-109	87	11	nigeria	nigeria	PROPN
gujaf-109	87	12	.	.	PUNCT
gujaf-109	88	1	1	1	X
gujaf-109	88	2	.	.	X
gujaf-109	88	3	introduction	introduction	NOUN
gujaf-109	88	4	the	the	DET
gujaf-109	88	5	primary	primary	ADJ
gujaf-109	88	6	role	role	NOUN
gujaf-109	88	7	of	of	ADP
gujaf-109	88	8	accounting	accounting	NOUN
gujaf-109	88	9	has	have	AUX
gujaf-109	88	10	been	be	AUX
gujaf-109	88	11	to	to	PART
gujaf-109	88	12	measure	measure	VERB
gujaf-109	88	13	and	and	CCONJ
gujaf-109	88	14	communicate	communicate	VERB
gujaf-109	88	15	all	all	DET
gujaf-109	88	16	the	the	DET
gujaf-109	88	17	economic	economic	ADJ
gujaf-109	88	18	transactions	transaction	NOUN
gujaf-109	88	19	of	of	ADP
gujaf-109	88	20	an	an	DET
gujaf-109	88	21	entity	entity	NOUN
gujaf-109	88	22	,	,	PUNCT
gujaf-109	88	23	with	with	ADP
gujaf-109	88	24	a	a	DET
gujaf-109	88	25	view	view	NOUN
gujaf-109	88	26	of	of	ADP
gujaf-109	88	27	satisfying	satisfy	VERB
gujaf-109	88	28	the	the	DET
gujaf-109	88	29	informational	informational	ADJ
gujaf-109	88	30	needs	need	NOUN
gujaf-109	88	31	of	of	ADP
gujaf-109	88	32	several	several	ADJ
gujaf-109	88	33	corporate	corporate	ADJ
gujaf-109	88	34	stakeholders	stakeholder	NOUN
gujaf-109	88	35	.	.	PUNCT
gujaf-109	89	1	moreover	moreover	ADV
gujaf-109	89	2	,	,	PUNCT
gujaf-109	89	3	the	the	DET
gujaf-109	89	4	corporate	corporate	ADJ
gujaf-109	89	5	stakeholders	stakeholder	NOUN
gujaf-109	89	6	are	be	AUX
gujaf-109	89	7	faced	face	VERB
gujaf-109	89	8	with	with	ADP
gujaf-109	89	9	agency	agency	NOUN
gujaf-109	89	10	conflict	conflict	NOUN
gujaf-109	89	11	resulting	result	VERB
gujaf-109	89	12	from	from	ADP
gujaf-109	89	13	the	the	DET
gujaf-109	89	14	separation	separation	NOUN
gujaf-109	89	15	of	of	ADP
gujaf-109	89	16	ownership	ownership	NOUN
gujaf-109	89	17	and	and	CCONJ
gujaf-109	89	18	control	control	NOUN
gujaf-109	89	19	.	.	PUNCT
gujaf-109	90	1	in	in	ADP
gujaf-109	90	2	which	which	PRON
gujaf-109	90	3	,	,	PUNCT
gujaf-109	90	4	the	the	DET
gujaf-109	90	5	agents	agent	NOUN
gujaf-109	90	6	(	(	PUNCT
gujaf-109	90	7	managers	manager	NOUN
gujaf-109	90	8	)	)	PUNCT
gujaf-109	90	9	who	who	PRON
gujaf-109	90	10	are	be	AUX
gujaf-109	90	11	natural	natural	ADJ
gujaf-109	90	12	wealth	wealth	NOUN
gujaf-109	90	13	maximizers	maximizer	NOUN
gujaf-109	90	14	control	control	VERB
gujaf-109	90	15	the	the	DET
gujaf-109	90	16	affairs	affair	NOUN
gujaf-109	90	17	of	of	ADP
gujaf-109	90	18	a	a	DET
gujaf-109	90	19	firm	firm	NOUN
gujaf-109	90	20	as	as	ADP
gujaf-109	90	21	management	management	NOUN
gujaf-109	90	22	and	and	CCONJ
gujaf-109	90	23	who	who	PRON
gujaf-109	90	24	serve	serve	VERB
gujaf-109	90	25	as	as	ADP
gujaf-109	90	26	the	the	DET
gujaf-109	90	27	representatives	representative	NOUN
gujaf-109	90	28	of	of	ADP
gujaf-109	90	29	the	the	DET
gujaf-109	90	30	principals	principal	NOUN
gujaf-109	90	31	(	(	PUNCT
gujaf-109	90	32	the	the	DET
gujaf-109	90	33	owners	owner	NOUN
gujaf-109	90	34	)	)	PUNCT
gujaf-109	90	35	,	,	PUNCT
gujaf-109	90	36	pursue	pursue	VERB
gujaf-109	90	37	their	their	PRON
gujaf-109	90	38	self	self	NOUN
gujaf-109	90	39	-	-	PUNCT
gujaf-109	90	40	interest	interest	NOUN
gujaf-109	90	41	at	at	ADP
gujaf-109	90	42	the	the	DET
gujaf-109	90	43	expense	expense	NOUN
gujaf-109	90	44	of	of	ADP
gujaf-109	90	45	the	the	DET
gujaf-109	90	46	absentee	absentee	NOUN
gujaf-109	90	47	owners	owner	NOUN
gujaf-109	90	48	(	(	PUNCT
gujaf-109	90	49	carney	carney	PROPN
gujaf-109	90	50	,	,	PUNCT
gujaf-109	90	51	gedajlovic	gedajlovic	PROPN
gujaf-109	90	52	&	&	CCONJ
gujaf-109	90	53	sur	sur	PROPN
gujaf-109	90	54	,	,	PUNCT
gujaf-109	90	55	2011	2011	NUM
gujaf-109	90	56	)	)	PUNCT
gujaf-109	90	57	.	.	PUNCT
gujaf-109	91	1	in	in	ADP
gujaf-109	91	2	addition	addition	NOUN
gujaf-109	91	3	to	to	ADP
gujaf-109	91	4	this	this	PRON
gujaf-109	91	5	,	,	PUNCT
gujaf-109	91	6	several	several	ADJ
gujaf-109	91	7	factors	factor	NOUN
gujaf-109	91	8	such	such	ADJ
gujaf-109	91	9	as	as	ADP
gujaf-109	91	10	performance	performance	NOUN
gujaf-109	91	11	-	-	PUNCT
gujaf-109	91	12	based	base	VERB
gujaf-109	91	13	compensation	compensation	NOUN
gujaf-109	91	14	induce	induce	VERB
gujaf-109	91	15	managers	manager	NOUN
gujaf-109	91	16	to	to	PART
gujaf-109	91	17	exercise	exercise	VERB
gujaf-109	91	18	self	self	NOUN
gujaf-109	91	19	-	-	PUNCT
gujaf-109	91	20	interest	interest	NOUN
gujaf-109	91	21	behavior	behavior	NOUN
gujaf-109	91	22	,	,	PUNCT
gujaf-109	91	23	using	use	VERB
gujaf-109	91	24	the	the	DET
gujaf-109	91	25	available	available	ADJ
gujaf-109	91	26	firm	firm	NOUN
gujaf-109	91	27	’s	’s	PART
gujaf-109	91	28	resources	resource	NOUN
gujaf-109	91	29	.	.	PUNCT
gujaf-109	92	1	this	this	PRON
gujaf-109	92	2	called	call	VERB
gujaf-109	92	3	for	for	ADP
gujaf-109	92	4	assurances	assurance	NOUN
gujaf-109	92	5	from	from	ADP
gujaf-109	92	6	third	third	ADJ
gujaf-109	92	7	parties	party	NOUN
gujaf-109	92	8	(	(	PUNCT
gujaf-109	92	9	auditors	auditor	NOUN
gujaf-109	92	10	)	)	PUNCT
gujaf-109	92	11	,	,	PUNCT
gujaf-109	92	12	to	to	PART
gujaf-109	92	13	ensure	ensure	VERB
gujaf-109	92	14	that	that	SCONJ
gujaf-109	92	15	the	the	DET
gujaf-109	92	16	performances	performance	NOUN
gujaf-109	92	17	and	and	CCONJ
gujaf-109	92	18	the	the	DET
gujaf-109	92	19	financial	financial	ADJ
gujaf-109	92	20	position	position	NOUN
gujaf-109	92	21	of	of	ADP
gujaf-109	92	22	an	an	DET
gujaf-109	92	23	entity	entity	NOUN
gujaf-109	92	24	are	be	AUX
gujaf-109	92	25	true	true	ADJ
gujaf-109	92	26	and	and	CCONJ
gujaf-109	92	27	fair	fair	ADJ
gujaf-109	92	28	,	,	PUNCT
gujaf-109	92	29	and	and	CCONJ
gujaf-109	92	30	hence	hence	ADV
gujaf-109	92	31	,	,	PUNCT
gujaf-109	92	32	reflect	reflect	VERB
gujaf-109	92	33	the	the	DET
gujaf-109	92	34	true	true	ADJ
gujaf-109	92	35	transactions	transaction	NOUN
gujaf-109	92	36	of	of	ADP
gujaf-109	92	37	the	the	DET
gujaf-109	92	38	entity	entity	NOUN
gujaf-109	92	39	.	.	PUNCT
gujaf-109	93	1	mailto:sagirlawalimam9557@gmail.com	mailto:sagirlawalimam9557@gmail.com	X
gujaf-109	93	2	2	2	NUM
gujaf-109	93	3	accordingly	accordingly	ADV
gujaf-109	93	4	,	,	PUNCT
gujaf-109	93	5	external	external	ADJ
gujaf-109	93	6	auditors	auditor	NOUN
gujaf-109	93	7	provide	provide	VERB
gujaf-109	93	8	a	a	DET
gujaf-109	93	9	monitoring	monitoring	NOUN
gujaf-109	93	10	role	role	NOUN
gujaf-109	93	11	which	which	PRON
gujaf-109	93	12	is	be	AUX
gujaf-109	93	13	critical	critical	ADJ
gujaf-109	93	14	in	in	ADP
gujaf-109	93	15	promoting	promote	VERB
gujaf-109	93	16	the	the	DET
gujaf-109	93	17	quality	quality	NOUN
gujaf-109	93	18	of	of	ADP
gujaf-109	93	19	financial	financial	ADJ
gujaf-109	93	20	statements	statement	NOUN
gujaf-109	93	21	prepared	prepare	VERB
gujaf-109	93	22	by	by	ADP
gujaf-109	93	23	management	management	NOUN
gujaf-109	93	24	.	.	PUNCT
gujaf-109	94	1	audit	audit	NOUN
gujaf-109	94	2	services	service	NOUN
gujaf-109	94	3	connote	connote	VERB
gujaf-109	94	4	an	an	DET
gujaf-109	94	5	independent	independent	ADJ
gujaf-109	94	6	verification	verification	NOUN
gujaf-109	94	7	of	of	ADP
gujaf-109	94	8	financial	financial	ADJ
gujaf-109	94	9	statements	statement	NOUN
gujaf-109	94	10	,	,	PUNCT
gujaf-109	94	11	with	with	ADP
gujaf-109	94	12	a	a	DET
gujaf-109	94	13	view	view	NOUN
gujaf-109	94	14	of	of	ADP
gujaf-109	94	15	adding	add	VERB
gujaf-109	94	16	credibility	credibility	NOUN
gujaf-109	94	17	to	to	ADP
gujaf-109	94	18	accounting	account	VERB
gujaf-109	94	19	information	information	NOUN
gujaf-109	94	20	.	.	PUNCT
gujaf-109	95	1	for	for	ADP
gujaf-109	95	2	instance	instance	NOUN
gujaf-109	95	3	,	,	PUNCT
gujaf-109	95	4	otusanya	otusanya	ADJ
gujaf-109	95	5	and	and	CCONJ
gujaf-109	95	6	lauwo	lauwo	PROPN
gujaf-109	95	7	(	(	PUNCT
gujaf-109	95	8	2010	2010	NUM
gujaf-109	95	9	)	)	PUNCT
gujaf-109	95	10	stated	state	VERB
gujaf-109	95	11	that	that	SCONJ
gujaf-109	95	12	audit	audit	NOUN
gujaf-109	95	13	is	be	AUX
gujaf-109	95	14	an	an	DET
gujaf-109	95	15	aspect	aspect	NOUN
gujaf-109	95	16	of	of	ADP
gujaf-109	95	17	monitoring	monitor	VERB
gujaf-109	95	18	managers	manager	NOUN
gujaf-109	95	19	’	'	PUNCT
gujaf-109	95	20	financial	financial	ADJ
gujaf-109	95	21	statements	statement	NOUN
gujaf-109	95	22	which	which	PRON
gujaf-109	95	23	reduces	reduce	VERB
gujaf-109	95	24	information	information	NOUN
gujaf-109	95	25	asymmetry	asymmetry	NOUN
gujaf-109	95	26	and	and	CCONJ
gujaf-109	95	27	protects	protect	VERB
gujaf-109	95	28	the	the	DET
gujaf-109	95	29	interest	interest	NOUN
gujaf-109	95	30	of	of	ADP
gujaf-109	95	31	the	the	DET
gujaf-109	95	32	owners	owner	NOUN
gujaf-109	95	33	and	and	CCONJ
gujaf-109	95	34	other	other	ADJ
gujaf-109	95	35	stakeholders	stakeholder	NOUN
gujaf-109	95	36	by	by	ADP
gujaf-109	95	37	providing	provide	VERB
gujaf-109	95	38	reasonable	reasonable	ADJ
gujaf-109	95	39	assurance	assurance	NOUN
gujaf-109	95	40	that	that	SCONJ
gujaf-109	95	41	financial	financial	ADJ
gujaf-109	95	42	reports	report	NOUN
gujaf-109	95	43	are	be	AUX
gujaf-109	95	44	prepared	prepare	VERB
gujaf-109	95	45	by	by	ADP
gujaf-109	95	46	the	the	DET
gujaf-109	95	47	managers	manager	NOUN
gujaf-109	95	48	are	be	AUX
gujaf-109	95	49	free	free	ADJ
gujaf-109	95	50	from	from	ADP
gujaf-109	95	51	substantial	substantial	ADJ
gujaf-109	95	52	misstatements	misstatement	NOUN
gujaf-109	95	53	.	.	PUNCT
gujaf-109	96	1	therefore	therefore	ADV
gujaf-109	96	2	,	,	PUNCT
gujaf-109	96	3	external	external	ADJ
gujaf-109	96	4	audits	audits	NOUN
gujaf-109	96	5	play	play	VERB
gujaf-109	96	6	a	a	DET
gujaf-109	96	7	vital	vital	ADJ
gujaf-109	96	8	role	role	NOUN
gujaf-109	96	9	in	in	ADP
gujaf-109	96	10	decreasing	decrease	VERB
gujaf-109	96	11	agency	agency	NOUN
gujaf-109	96	12	conflict	conflict	NOUN
gujaf-109	96	13	between	between	ADP
gujaf-109	96	14	the	the	DET
gujaf-109	96	15	managers	manager	NOUN
gujaf-109	96	16	and	and	CCONJ
gujaf-109	96	17	other	other	ADJ
gujaf-109	96	18	stakeholders	stakeholder	NOUN
gujaf-109	96	19	.	.	PUNCT
gujaf-109	97	1	consequently	consequently	ADV
gujaf-109	97	2	,	,	PUNCT
gujaf-109	97	3	corporate	corporate	ADJ
gujaf-109	97	4	stakeholders	stakeholder	NOUN
gujaf-109	97	5	do	do	AUX
gujaf-109	97	6	not	not	PART
gujaf-109	97	7	trust	trust	VERB
gujaf-109	97	8	reported	report	VERB
gujaf-109	97	9	financial	financial	ADJ
gujaf-109	97	10	information	information	NOUN
gujaf-109	97	11	without	without	ADP
gujaf-109	97	12	assurances	assurance	NOUN
gujaf-109	97	13	from	from	ADP
gujaf-109	97	14	an	an	DET
gujaf-109	97	15	independent	independent	ADJ
gujaf-109	97	16	external	external	ADJ
gujaf-109	97	17	auditor	auditor	NOUN
gujaf-109	97	18	.	.	PUNCT
gujaf-109	98	1	however	however	ADV
gujaf-109	98	2	,	,	PUNCT
gujaf-109	98	3	while	while	SCONJ
gujaf-109	98	4	external	external	ADJ
gujaf-109	98	5	audit	audit	NOUN
gujaf-109	98	6	services	service	NOUN
gujaf-109	98	7	are	be	AUX
gujaf-109	98	8	critical	critical	ADJ
gujaf-109	98	9	to	to	ADP
gujaf-109	98	10	corporate	corporate	ADJ
gujaf-109	98	11	stakeholders	stakeholder	NOUN
gujaf-109	98	12	and	and	CCONJ
gujaf-109	98	13	capital	capital	NOUN
gujaf-109	98	14	markets	market	NOUN
gujaf-109	98	15	,	,	PUNCT
gujaf-109	98	16	there	there	PRON
gujaf-109	98	17	is	be	VERB
gujaf-109	98	18	an	an	DET
gujaf-109	98	19	increasing	increase	VERB
gujaf-109	98	20	concern	concern	NOUN
gujaf-109	98	21	among	among	ADP
gujaf-109	98	22	researchers	researcher	NOUN
gujaf-109	98	23	about	about	ADP
gujaf-109	98	24	the	the	DET
gujaf-109	98	25	auditor	auditor	NOUN
gujaf-109	98	26	’s	’s	PART
gujaf-109	98	27	compensation	compensation	NOUN
gujaf-109	98	28	.	.	PUNCT
gujaf-109	99	1	moreover	moreover	ADV
gujaf-109	99	2	,	,	PUNCT
gujaf-109	99	3	audit	audit	NOUN
gujaf-109	99	4	fees	fee	NOUN
gujaf-109	99	5	paid	pay	VERB
gujaf-109	99	6	by	by	ADP
gujaf-109	99	7	clients	client	NOUN
gujaf-109	99	8	are	be	AUX
gujaf-109	99	9	of	of	ADP
gujaf-109	99	10	interest	interest	NOUN
gujaf-109	99	11	to	to	ADP
gujaf-109	99	12	both	both	CCONJ
gujaf-109	99	13	the	the	DET
gujaf-109	99	14	clients	client	NOUN
gujaf-109	99	15	and	and	CCONJ
gujaf-109	99	16	the	the	DET
gujaf-109	99	17	auditors	auditor	NOUN
gujaf-109	99	18	.	.	PUNCT
gujaf-109	100	1	according	accord	VERB
gujaf-109	100	2	to	to	ADP
gujaf-109	100	3	izma	izma	PROPN
gujaf-109	100	4	(	(	PUNCT
gujaf-109	100	5	2011	2011	NUM
gujaf-109	100	6	)	)	PUNCT
gujaf-109	100	7	,	,	PUNCT
gujaf-109	100	8	charging	charge	VERB
gujaf-109	100	9	low	low	ADJ
gujaf-109	100	10	audit	audit	NOUN
gujaf-109	100	11	fees	fee	NOUN
gujaf-109	100	12	can	can	AUX
gujaf-109	100	13	confine	confine	VERB
gujaf-109	100	14	audit	audit	NOUN
gujaf-109	100	15	firms	firm	NOUN
gujaf-109	100	16	in	in	ADP
gujaf-109	100	17	limiting	limit	VERB
gujaf-109	100	18	rewards	reward	NOUN
gujaf-109	100	19	given	give	VERB
gujaf-109	100	20	to	to	AUX
gujaf-109	100	21	audit	audit	NOUN
gujaf-109	100	22	staff	staff	NOUN
gujaf-109	100	23	because	because	SCONJ
gujaf-109	100	24	most	most	ADJ
gujaf-109	100	25	audit	audit	NOUN
gujaf-109	100	26	firms	firm	NOUN
gujaf-109	100	27	viewed	view	VERB
gujaf-109	100	28	and	and	CCONJ
gujaf-109	100	29	saw	see	VERB
gujaf-109	100	30	audit	audit	NOUN
gujaf-109	100	31	assignments	assignment	NOUN
gujaf-109	100	32	as	as	ADP
gujaf-109	100	33	an	an	DET
gujaf-109	100	34	entire	entire	ADJ
gujaf-109	100	35	compliance	compliance	NOUN
gujaf-109	100	36	exercise	exercise	NOUN
gujaf-109	100	37	.	.	PUNCT
gujaf-109	101	1	therefore	therefore	ADV
gujaf-109	101	2	,	,	PUNCT
gujaf-109	101	3	audit	audit	NOUN
gujaf-109	101	4	fees	fee	NOUN
gujaf-109	101	5	are	be	AUX
gujaf-109	101	6	influenced	influence	VERB
gujaf-109	101	7	by	by	ADP
gujaf-109	101	8	both	both	DET
gujaf-109	101	9	audit	audit	NOUN
gujaf-109	101	10	firm	firm	NOUN
gujaf-109	101	11	attributes	attribute	VERB
gujaf-109	101	12	and	and	CCONJ
gujaf-109	101	13	the	the	DET
gujaf-109	101	14	client	client	NOUN
gujaf-109	101	15	’s	’s	PART
gujaf-109	101	16	company	company	NOUN
gujaf-109	101	17	characteristics	characteristic	NOUN
gujaf-109	101	18	.	.	PUNCT
gujaf-109	102	1	the	the	DET
gujaf-109	102	2	audit	audit	NOUN
gujaf-109	102	3	fees	fee	NOUN
gujaf-109	102	4	charged	charge	VERB
gujaf-109	102	5	by	by	ADP
gujaf-109	102	6	the	the	DET
gujaf-109	102	7	auditors	auditor	NOUN
gujaf-109	102	8	are	be	AUX
gujaf-109	102	9	influenced	influence	VERB
gujaf-109	102	10	by	by	ADP
gujaf-109	102	11	auditor	auditor	NOUN
gujaf-109	102	12	-	-	PUNCT
gujaf-109	102	13	related	relate	VERB
gujaf-109	102	14	factors	factor	NOUN
gujaf-109	102	15	such	such	ADJ
gujaf-109	102	16	as	as	ADP
gujaf-109	102	17	auditor	auditor	NOUN
gujaf-109	102	18	size	size	NOUN
gujaf-109	102	19	,	,	PUNCT
gujaf-109	102	20	auditor	auditor	NOUN
gujaf-109	102	21	reputation	reputation	NOUN
gujaf-109	102	22	,	,	PUNCT
gujaf-109	102	23	auditor	auditor	NOUN
gujaf-109	102	24	experience	experience	NOUN
gujaf-109	102	25	,	,	PUNCT
gujaf-109	102	26	audit	audit	NOUN
gujaf-109	102	27	market	market	NOUN
gujaf-109	102	28	competition	competition	NOUN
gujaf-109	102	29	,	,	PUNCT
gujaf-109	102	30	and	and	CCONJ
gujaf-109	102	31	auditor	auditor	NOUN
gujaf-109	102	32	industry	industry	NOUN
gujaf-109	102	33	specialization	specialization	NOUN
gujaf-109	102	34	.	.	PUNCT
gujaf-109	103	1	however	however	ADV
gujaf-109	103	2	,	,	PUNCT
gujaf-109	103	3	bedard	bedard	PROPN
gujaf-109	103	4	and	and	CCONJ
gujaf-109	103	5	johnstone	johnstone	PROPN
gujaf-109	103	6	(	(	PUNCT
gujaf-109	103	7	2010	2010	NUM
gujaf-109	103	8	)	)	PUNCT
gujaf-109	103	9	stated	state	VERB
gujaf-109	103	10	that	that	SCONJ
gujaf-109	103	11	audit	audit	NOUN
gujaf-109	103	12	fees	fee	NOUN
gujaf-109	103	13	are	be	AUX
gujaf-109	103	14	also	also	ADV
gujaf-109	103	15	influenced	influence	VERB
gujaf-109	103	16	by	by	ADP
gujaf-109	103	17	the	the	DET
gujaf-109	103	18	client	client	NOUN
gujaf-109	103	19	's	's	PART
gujaf-109	103	20	size	size	NOUN
gujaf-109	103	21	,	,	PUNCT
gujaf-109	103	22	the	the	DET
gujaf-109	103	23	client	client	NOUN
gujaf-109	103	24	’s	’s	PART
gujaf-109	103	25	complexity	complexity	NOUN
gujaf-109	103	26	of	of	ADP
gujaf-109	103	27	operations	operation	NOUN
gujaf-109	103	28	,	,	PUNCT
gujaf-109	103	29	the	the	DET
gujaf-109	103	30	client	client	NOUN
gujaf-109	103	31	’s	’s	PART
gujaf-109	103	32	risk	risk	NOUN
gujaf-109	103	33	,	,	PUNCT
gujaf-109	103	34	and	and	CCONJ
gujaf-109	103	35	the	the	DET
gujaf-109	103	36	client	client	NOUN
gujaf-109	103	37	's	's	PART
gujaf-109	103	38	profitability	profitability	NOUN
gujaf-109	103	39	.	.	PUNCT
gujaf-109	104	1	big	big	ADJ
gujaf-109	104	2	four	four	NUM
gujaf-109	104	3	audit	audit	NOUN
gujaf-109	104	4	firms	firm	NOUN
gujaf-109	104	5	charged	charge	VERB
gujaf-109	104	6	high	high	ADJ
gujaf-109	104	7	audit	audit	NOUN
gujaf-109	104	8	fees	fee	NOUN
gujaf-109	104	9	due	due	ADP
gujaf-109	104	10	to	to	ADP
gujaf-109	104	11	their	their	PRON
gujaf-109	104	12	large	large	ADJ
gujaf-109	104	13	number	number	NOUN
gujaf-109	104	14	of	of	ADP
gujaf-109	104	15	staff	staff	NOUN
gujaf-109	104	16	,	,	PUNCT
gujaf-109	104	17	geographical	geographical	ADJ
gujaf-109	104	18	coverage	coverage	NOUN
gujaf-109	104	19	,	,	PUNCT
gujaf-109	104	20	high	high	ADJ
gujaf-109	104	21	reputation	reputation	NOUN
gujaf-109	104	22	,	,	PUNCT
gujaf-109	104	23	as	as	ADV
gujaf-109	104	24	well	well	ADV
gujaf-109	104	25	as	as	ADP
gujaf-109	104	26	,	,	PUNCT
gujaf-109	104	27	industry	industry	NOUN
gujaf-109	104	28	specialization	specialization	NOUN
gujaf-109	104	29	.	.	PUNCT
gujaf-109	105	1	intense	intense	ADJ
gujaf-109	105	2	competition	competition	NOUN
gujaf-109	105	3	amongst	amongst	ADP
gujaf-109	105	4	audit	audit	NOUN
gujaf-109	105	5	firms	firm	NOUN
gujaf-109	105	6	lower	low	ADJ
gujaf-109	105	7	audit	audit	NOUN
gujaf-109	105	8	fees	fee	NOUN
gujaf-109	105	9	charged	charge	VERB
gujaf-109	105	10	(	(	PUNCT
gujaf-109	105	11	simon	simon	PROPN
gujaf-109	105	12	&	&	CCONJ
gujaf-109	105	13	taylor	taylor	PROPN
gujaf-109	105	14	,	,	PUNCT
gujaf-109	105	15	2002	2002	NUM
gujaf-109	105	16	)	)	PUNCT
gujaf-109	105	17	.	.	PUNCT
gujaf-109	106	1	one	one	NUM
gujaf-109	106	2	of	of	ADP
gujaf-109	106	3	the	the	DET
gujaf-109	106	4	most	most	ADV
gujaf-109	106	5	important	important	ADJ
gujaf-109	106	6	sectors	sector	NOUN
gujaf-109	106	7	of	of	ADP
gujaf-109	106	8	the	the	DET
gujaf-109	106	9	nigerian	nigerian	ADJ
gujaf-109	106	10	economy	economy	NOUN
gujaf-109	106	11	is	be	AUX
gujaf-109	106	12	the	the	DET
gujaf-109	106	13	insurance	insurance	NOUN
gujaf-109	106	14	industry	industry	NOUN
gujaf-109	106	15	,	,	PUNCT
gujaf-109	106	16	which	which	PRON
gujaf-109	106	17	absorbs	absorb	VERB
gujaf-109	106	18	the	the	DET
gujaf-109	106	19	risk	risk	NOUN
gujaf-109	106	20	incurred	incur	VERB
gujaf-109	106	21	by	by	ADP
gujaf-109	106	22	individuals	individual	NOUN
gujaf-109	106	23	and	and	CCONJ
gujaf-109	106	24	businesses	business	NOUN
gujaf-109	106	25	within	within	ADP
gujaf-109	106	26	the	the	DET
gujaf-109	106	27	economy	economy	NOUN
gujaf-109	106	28	.	.	PUNCT
gujaf-109	107	1	insurance	insurance	NOUN
gujaf-109	107	2	companies	company	NOUN
gujaf-109	107	3	are	be	AUX
gujaf-109	107	4	similar	similar	ADJ
gujaf-109	107	5	to	to	ADP
gujaf-109	107	6	other	other	ADJ
gujaf-109	107	7	financial	financial	ADJ
gujaf-109	107	8	institutions	institution	NOUN
gujaf-109	107	9	such	such	ADJ
gujaf-109	107	10	as	as	ADP
gujaf-109	107	11	banks	bank	NOUN
gujaf-109	107	12	and	and	CCONJ
gujaf-109	107	13	discounts	discount	NOUN
gujaf-109	107	14	houses	house	NOUN
gujaf-109	107	15	that	that	PRON
gujaf-109	107	16	provide	provide	VERB
gujaf-109	107	17	intermediation	intermediation	NOUN
gujaf-109	107	18	services	service	NOUN
gujaf-109	107	19	to	to	ADP
gujaf-109	107	20	both	both	CCONJ
gujaf-109	107	21	the	the	DET
gujaf-109	107	22	business	business	NOUN
gujaf-109	107	23	units	unit	NOUN
gujaf-109	107	24	and	and	CCONJ
gujaf-109	107	25	the	the	DET
gujaf-109	107	26	private	private	ADJ
gujaf-109	107	27	households	household	NOUN
gujaf-109	107	28	.	.	PUNCT
gujaf-109	108	1	for	for	ADP
gujaf-109	108	2	the	the	DET
gujaf-109	108	3	stability	stability	NOUN
gujaf-109	108	4	of	of	ADP
gujaf-109	108	5	the	the	DET
gujaf-109	108	6	economy	economy	NOUN
gujaf-109	108	7	,	,	PUNCT
gujaf-109	108	8	the	the	DET
gujaf-109	108	9	availability	availability	NOUN
gujaf-109	108	10	of	of	ADP
gujaf-109	108	11	insurance	insurance	NOUN
gujaf-109	108	12	services	service	NOUN
gujaf-109	108	13	is	be	AUX
gujaf-109	108	14	important	important	ADJ
gujaf-109	108	15	and	and	CCONJ
gujaf-109	108	16	can	can	AUX
gujaf-109	108	17	make	make	VERB
gujaf-109	108	18	businesses	business	NOUN
gujaf-109	108	19	accept	accept	VERB
gujaf-109	108	20	high	high	ADJ
gujaf-109	108	21	levels	level	NOUN
gujaf-109	108	22	of	of	ADP
gujaf-109	108	23	risks	risk	NOUN
gujaf-109	108	24	(	(	PUNCT
gujaf-109	108	25	adeyemi	adeyemi	ADV
gujaf-109	108	26	,	,	PUNCT
gujaf-109	108	27	2005	2005	NUM
gujaf-109	108	28	)	)	PUNCT
gujaf-109	108	29	.	.	PUNCT
gujaf-109	109	1	however	however	ADV
gujaf-109	109	2	,	,	PUNCT
gujaf-109	109	3	the	the	DET
gujaf-109	109	4	growth	growth	NOUN
gujaf-109	109	5	of	of	ADP
gujaf-109	109	6	the	the	DET
gujaf-109	109	7	insurance	insurance	NOUN
gujaf-109	109	8	industry	industry	NOUN
gujaf-109	109	9	in	in	ADP
gujaf-109	109	10	nigeria	nigeria	PROPN
gujaf-109	109	11	is	be	AUX
gujaf-109	109	12	not	not	PART
gujaf-109	109	13	something	something	PRON
gujaf-109	109	14	to	to	PART
gujaf-109	109	15	write	write	VERB
gujaf-109	109	16	home	home	ADV
gujaf-109	109	17	about	about	ADP
gujaf-109	109	18	,	,	PUNCT
gujaf-109	109	19	particularly	particularly	ADV
gujaf-109	109	20	between	between	ADP
gujaf-109	109	21	1921	1921	NUM
gujaf-109	109	22	and	and	CCONJ
gujaf-109	109	23	1949	1949	NUM
gujaf-109	109	24	due	due	ADP
gujaf-109	109	25	to	to	ADP
gujaf-109	109	26	the	the	DET
gujaf-109	109	27	unfavorable	unfavorable	ADJ
gujaf-109	109	28	effect	effect	NOUN
gujaf-109	109	29	of	of	ADP
gujaf-109	109	30	world	world	PROPN
gujaf-109	109	31	war	war	PROPN
gujaf-109	109	32	ii	ii	PROPN
gujaf-109	109	33	on	on	ADP
gujaf-109	109	34	trading	trading	NOUN
gujaf-109	109	35	activities	activity	NOUN
gujaf-109	109	36	of	of	ADP
gujaf-109	109	37	nations	nation	NOUN
gujaf-109	109	38	including	include	VERB
gujaf-109	109	39	nigeria	nigeria	PROPN
gujaf-109	109	40	.	.	PUNCT
gujaf-109	110	1	thus	thus	ADV
gujaf-109	110	2	,	,	PUNCT
gujaf-109	110	3	after	after	ADP
gujaf-109	110	4	the	the	DET
gujaf-109	110	5	war	war	NOUN
gujaf-109	110	6	,	,	PUNCT
gujaf-109	110	7	business	business	NOUN
gujaf-109	110	8	activities	activity	NOUN
gujaf-109	110	9	steadily	steadily	ADV
gujaf-109	110	10	picked	pick	VERB
gujaf-109	110	11	up	up	ADP
gujaf-109	110	12	again	again	ADV
gujaf-109	110	13	,	,	PUNCT
gujaf-109	110	14	and	and	CCONJ
gujaf-109	110	15	the	the	DET
gujaf-109	110	16	insurance	insurance	NOUN
gujaf-109	110	17	industry	industry	NOUN
gujaf-109	110	18	in	in	ADP
gujaf-109	110	19	nigeria	nigeria	PROPN
gujaf-109	110	20	started	start	VERB
gujaf-109	110	21	recording	record	VERB
gujaf-109	110	22	outstanding	outstanding	ADJ
gujaf-109	110	23	development	development	NOUN
gujaf-109	110	24	in	in	ADP
gujaf-109	110	25	growth	growth	NOUN
gujaf-109	110	26	(	(	PUNCT
gujaf-109	110	27	jegede	jegede	NOUN
gujaf-109	110	28	,	,	PUNCT
gujaf-109	110	29	2005	2005	NUM
gujaf-109	110	30	)	)	PUNCT
gujaf-109	110	31	.	.	PUNCT
gujaf-109	111	1	auditing	auditing	NOUN
gujaf-109	111	2	of	of	ADP
gujaf-109	111	3	insurance	insurance	NOUN
gujaf-109	111	4	companies	company	NOUN
gujaf-109	111	5	is	be	AUX
gujaf-109	111	6	considered	consider	VERB
gujaf-109	111	7	to	to	PART
gujaf-109	111	8	be	be	AUX
gujaf-109	111	9	extremely	extremely	ADV
gujaf-109	111	10	specialized	specialized	ADJ
gujaf-109	111	11	and	and	CCONJ
gujaf-109	111	12	technical	technical	ADJ
gujaf-109	111	13	in	in	ADP
gujaf-109	111	14	terms	term	NOUN
gujaf-109	111	15	of	of	ADP
gujaf-109	111	16	reporting	reporting	NOUN
gujaf-109	111	17	.	.	PUNCT
gujaf-109	112	1	a	a	DET
gujaf-109	112	2	dedicated	dedicated	ADJ
gujaf-109	112	3	standard	standard	NOUN
gujaf-109	112	4	was	be	AUX
gujaf-109	112	5	established	establish	VERB
gujaf-109	112	6	in	in	ADP
gujaf-109	112	7	2005	2005	NUM
gujaf-109	112	8	to	to	PART
gujaf-109	112	9	guide	guide	VERB
gujaf-109	112	10	the	the	DET
gujaf-109	112	11	reporting	reporting	NOUN
gujaf-109	112	12	of	of	ADP
gujaf-109	112	13	insurance	insurance	NOUN
gujaf-109	112	14	matters	matter	NOUN
gujaf-109	112	15	(	(	PUNCT
gujaf-109	112	16	international	international	ADJ
gujaf-109	112	17	financial	financial	ADJ
gujaf-109	112	18	reporting	reporting	NOUN
gujaf-109	112	19	standards	standard	NOUN
gujaf-109	112	20	ifrs	ifrs	NOUN
gujaf-109	112	21	4	4	NUM
gujaf-109	112	22	)	)	PUNCT
gujaf-109	112	23	on	on	ADP
gujaf-109	112	24	the	the	DET
gujaf-109	112	25	insurance	insurance	NOUN
gujaf-109	112	26	contract	contract	NOUN
gujaf-109	112	27	.	.	PUNCT
gujaf-109	113	1	accordingly	accordingly	ADV
gujaf-109	113	2	,	,	PUNCT
gujaf-109	113	3	audit	audit	NOUN
gujaf-109	113	4	firms	firm	NOUN
gujaf-109	113	5	were	be	AUX
gujaf-109	113	6	also	also	ADV
gujaf-109	113	7	anticipated	anticipate	VERB
gujaf-109	113	8	to	to	PART
gujaf-109	113	9	be	be	AUX
gujaf-109	113	10	technically	technically	ADV
gujaf-109	113	11	experienced	experienced	ADJ
gujaf-109	113	12	to	to	PART
gujaf-109	113	13	comprehend	comprehend	VERB
gujaf-109	113	14	ifrs	ifrs	PROPN
gujaf-109	113	15	4	4	NUM
gujaf-109	113	16	,	,	PUNCT
gujaf-109	113	17	which	which	PRON
gujaf-109	113	18	was	be	AUX
gujaf-109	113	19	also	also	ADV
gujaf-109	113	20	replaced	replace	VERB
gujaf-109	113	21	by	by	ADP
gujaf-109	113	22	ifrs	ifrs	PROPN
gujaf-109	113	23	17	17	NUM
gujaf-109	113	24	in	in	ADP
gujaf-109	113	25	2021	2021	NUM
gujaf-109	113	26	.	.	PUNCT
gujaf-109	114	1	however	however	ADV
gujaf-109	114	2	,	,	PUNCT
gujaf-109	114	3	there	there	PRON
gujaf-109	114	4	are	be	VERB
gujaf-109	114	5	no	no	DET
gujaf-109	114	6	specific	specific	ADJ
gujaf-109	114	7	international	international	ADJ
gujaf-109	114	8	standards	standard	NOUN
gujaf-109	114	9	on	on	ADP
gujaf-109	114	10	auditing	audit	VERB
gujaf-109	114	11	isa	isa	NOUN
gujaf-109	114	12	for	for	ADP
gujaf-109	114	13	insurance	insurance	NOUN
gujaf-109	114	14	companies	company	NOUN
gujaf-109	114	15	notwithstanding	notwithstanding	ADP
gujaf-109	114	16	the	the	DET
gujaf-109	114	17	concerns	concern	NOUN
gujaf-109	114	18	and	and	CCONJ
gujaf-109	114	19	inadequate	inadequate	ADJ
gujaf-109	114	20	industry	industry	NOUN
gujaf-109	114	21	-	-	PUNCT
gujaf-109	114	22	specific	specific	ADJ
gujaf-109	114	23	auditing	auditing	NOUN
gujaf-109	114	24	standards	standard	NOUN
gujaf-109	114	25	that	that	PRON
gujaf-109	114	26	had	have	AUX
gujaf-109	114	27	led	lead	VERB
gujaf-109	114	28	to	to	ADP
gujaf-109	114	29	many	many	ADJ
gujaf-109	114	30	approaches	approach	NOUN
gujaf-109	114	31	and	and	CCONJ
gujaf-109	114	32	made	make	VERB
gujaf-109	114	33	it	it	PRON
gujaf-109	114	34	challenging	challenging	ADJ
gujaf-109	114	35	to	to	PART
gujaf-109	114	36	comprehend	comprehend	VERB
gujaf-109	114	37	how	how	SCONJ
gujaf-109	114	38	audit	audit	NOUN
gujaf-109	114	39	fees	fee	NOUN
gujaf-109	114	40	had	have	AUX
gujaf-109	114	41	been	be	AUX
gujaf-109	114	42	determined	determine	VERB
gujaf-109	114	43	.	.	PUNCT
gujaf-109	115	1	despite	despite	SCONJ
gujaf-109	115	2	the	the	DET
gujaf-109	115	3	role	role	NOUN
gujaf-109	115	4	played	play	VERB
gujaf-109	115	5	by	by	ADP
gujaf-109	115	6	the	the	DET
gujaf-109	115	7	insurance	insurance	NOUN
gujaf-109	115	8	sector	sector	NOUN
gujaf-109	115	9	in	in	ADP
gujaf-109	115	10	the	the	DET
gujaf-109	115	11	growth	growth	NOUN
gujaf-109	115	12	and	and	CCONJ
gujaf-109	115	13	development	development	NOUN
gujaf-109	115	14	of	of	ADP
gujaf-109	115	15	the	the	DET
gujaf-109	115	16	nigerian	nigerian	ADJ
gujaf-109	115	17	economy	economy	NOUN
gujaf-109	115	18	,	,	PUNCT
gujaf-109	115	19	it	it	PRON
gujaf-109	115	20	receives	receive	VERB
gujaf-109	115	21	little	little	ADJ
gujaf-109	115	22	attention	attention	NOUN
gujaf-109	115	23	from	from	ADP
gujaf-109	115	24	researchers	researcher	NOUN
gujaf-109	115	25	.	.	PUNCT
gujaf-109	116	1	this	this	DET
gujaf-109	116	2	study	study	NOUN
gujaf-109	116	3	,	,	PUNCT
gujaf-109	116	4	therefore	therefore	ADV
gujaf-109	116	5	,	,	PUNCT
gujaf-109	116	6	aimed	aim	VERB
gujaf-109	116	7	at	at	ADP
gujaf-109	116	8	examining	examine	VERB
gujaf-109	116	9	the	the	DET
gujaf-109	116	10	factors	factor	NOUN
gujaf-109	116	11	influencing	influence	VERB
gujaf-109	116	12	audit	audit	NOUN
gujaf-109	116	13	fees	fee	NOUN
gujaf-109	116	14	of	of	ADP
gujaf-109	116	15	listed	list	VERB
gujaf-109	116	16	insurance	insurance	NOUN
gujaf-109	116	17	companies	company	NOUN
gujaf-109	116	18	in	in	ADP
gujaf-109	116	19	nigeria	nigeria	PROPN
gujaf-109	116	20	.	.	PUNCT
gujaf-109	117	1	3	3	NUM
gujaf-109	117	2	controversies	controversy	NOUN
gujaf-109	117	3	had	have	AUX
gujaf-109	117	4	risen	rise	VERB
gujaf-109	117	5	among	among	ADP
gujaf-109	117	6	investors	investor	NOUN
gujaf-109	117	7	and	and	CCONJ
gujaf-109	117	8	other	other	ADJ
gujaf-109	117	9	stakeholders	stakeholder	NOUN
gujaf-109	117	10	of	of	ADP
gujaf-109	117	11	corporations	corporation	NOUN
gujaf-109	117	12	why	why	SCONJ
gujaf-109	117	13	external	external	ADJ
gujaf-109	117	14	auditors	auditor	NOUN
gujaf-109	117	15	receive	receive	VERB
gujaf-109	117	16	a	a	DET
gujaf-109	117	17	substantial	substantial	ADJ
gujaf-109	117	18	amount	amount	NOUN
gujaf-109	117	19	as	as	ADP
gujaf-109	117	20	remuneration	remuneration	NOUN
gujaf-109	117	21	of	of	ADP
gujaf-109	117	22	the	the	DET
gujaf-109	117	23	audit	audit	NOUN
gujaf-109	117	24	and	and	CCONJ
gujaf-109	117	25	non	non	ADJ
gujaf-109	117	26	-	-	ADJ
gujaf-109	117	27	audit	audit	ADJ
gujaf-109	117	28	services	service	NOUN
gujaf-109	117	29	rendered	render	VERB
gujaf-109	117	30	to	to	ADP
gujaf-109	117	31	their	their	PRON
gujaf-109	117	32	clients	client	NOUN
gujaf-109	117	33	.	.	PUNCT
gujaf-109	118	1	these	these	DET
gujaf-109	118	2	fees	fee	NOUN
gujaf-109	118	3	had	have	AUX
gujaf-109	118	4	been	be	AUX
gujaf-109	118	5	charged	charge	VERB
gujaf-109	118	6	to	to	PART
gujaf-109	118	7	add	add	VERB
gujaf-109	118	8	trustworthiness	trustworthiness	NOUN
gujaf-109	118	9	to	to	ADP
gujaf-109	118	10	the	the	DET
gujaf-109	118	11	financial	financial	ADJ
gujaf-109	118	12	reports	report	NOUN
gujaf-109	118	13	prepared	prepare	VERB
gujaf-109	118	14	by	by	ADP
gujaf-109	118	15	the	the	DET
gujaf-109	118	16	management	management	NOUN
gujaf-109	118	17	and	and	CCONJ
gujaf-109	118	18	also	also	ADV
gujaf-109	118	19	to	to	PART
gujaf-109	118	20	protect	protect	VERB
gujaf-109	118	21	the	the	DET
gujaf-109	118	22	interest	interest	NOUN
gujaf-109	118	23	of	of	ADP
gujaf-109	118	24	the	the	DET
gujaf-109	118	25	shareholders	shareholder	NOUN
gujaf-109	118	26	.	.	PUNCT
gujaf-109	119	1	a	a	DET
gujaf-109	119	2	lot	lot	NOUN
gujaf-109	119	3	of	of	ADP
gujaf-109	119	4	problems	problem	NOUN
gujaf-109	119	5	occurred	occur	VERB
gujaf-109	119	6	on	on	ADP
gujaf-109	119	7	what	what	PRON
gujaf-109	119	8	are	be	AUX
gujaf-109	119	9	such	such	ADJ
gujaf-109	119	10	factors	factor	NOUN
gujaf-109	119	11	that	that	PRON
gujaf-109	119	12	determine	determine	VERB
gujaf-109	119	13	(	(	PUNCT
gujaf-109	119	14	increases	increase	NOUN
gujaf-109	119	15	or	or	CCONJ
gujaf-109	119	16	decreases	decrease	NOUN
gujaf-109	119	17	)	)	PUNCT
gujaf-109	119	18	the	the	DET
gujaf-109	119	19	audit	audit	NOUN
gujaf-109	119	20	fees	fee	NOUN
gujaf-109	119	21	charged	charge	VERB
gujaf-109	119	22	by	by	ADP
gujaf-109	119	23	external	external	ADJ
gujaf-109	119	24	auditors	auditor	NOUN
gujaf-109	119	25	.	.	PUNCT
gujaf-109	120	1	kimeli	kimeli	PROPN
gujaf-109	120	2	(	(	PUNCT
gujaf-109	120	3	2016	2016	NUM
gujaf-109	120	4	)	)	PUNCT
gujaf-109	120	5	;	;	PUNCT
gujaf-109	120	6	hassan	hassan	PROPN
gujaf-109	120	7	and	and	CCONJ
gujaf-109	120	8	naser	naser	PROPN
gujaf-109	120	9	(	(	PUNCT
gujaf-109	120	10	2013	2013	NUM
gujaf-109	120	11	)	)	PUNCT
gujaf-109	120	12	and	and	CCONJ
gujaf-109	120	13	elgammal	elgammal	ADJ
gujaf-109	120	14	(	(	PUNCT
gujaf-109	120	15	2012	2012	NUM
gujaf-109	120	16	)	)	PUNCT
gujaf-109	120	17	stated	state	VERB
gujaf-109	120	18	that	that	SCONJ
gujaf-109	120	19	variables	variable	NOUN
gujaf-109	120	20	such	such	ADJ
gujaf-109	120	21	as	as	ADP
gujaf-109	120	22	profitability	profitability	NOUN
gujaf-109	120	23	,	,	PUNCT
gujaf-109	120	24	complexity	complexity	NOUN
gujaf-109	120	25	,	,	PUNCT
gujaf-109	120	26	audit	audit	NOUN
gujaf-109	120	27	firm	firm	NOUN
gujaf-109	120	28	’s	’s	PART
gujaf-109	120	29	risk	risk	NOUN
gujaf-109	120	30	,	,	PUNCT
gujaf-109	120	31	and	and	CCONJ
gujaf-109	120	32	company	company	NOUN
gujaf-109	120	33	size	size	NOUN
gujaf-109	120	34	as	as	ADP
gujaf-109	120	35	factors	factor	NOUN
gujaf-109	120	36	influencing	influence	VERB
gujaf-109	120	37	audit	audit	NOUN
gujaf-109	120	38	fees	fee	NOUN
gujaf-109	120	39	.	.	PUNCT
gujaf-109	121	1	several	several	ADJ
gujaf-109	121	2	studies	study	NOUN
gujaf-109	121	3	on	on	ADP
gujaf-109	121	4	audit	audit	NOUN
gujaf-109	121	5	fees	fee	NOUN
gujaf-109	121	6	determinants	determinant	NOUN
gujaf-109	121	7	have	have	AUX
gujaf-109	121	8	been	be	AUX
gujaf-109	121	9	undertaken	undertake	VERB
gujaf-109	121	10	in	in	ADP
gujaf-109	121	11	many	many	ADJ
gujaf-109	121	12	countries	country	NOUN
gujaf-109	121	13	.	.	PUNCT
gujaf-109	122	1	the	the	DET
gujaf-109	122	2	majority	majority	NOUN
gujaf-109	122	3	of	of	ADP
gujaf-109	122	4	these	these	DET
gujaf-109	122	5	studies	study	NOUN
gujaf-109	122	6	were	be	AUX
gujaf-109	122	7	conducted	conduct	VERB
gujaf-109	122	8	outside	outside	ADP
gujaf-109	122	9	nigeria	nigeria	PROPN
gujaf-109	122	10	,	,	PUNCT
gujaf-109	122	11	like	like	ADP
gujaf-109	122	12	the	the	DET
gujaf-109	122	13	studies	study	NOUN
gujaf-109	122	14	of	of	ADP
gujaf-109	122	15	khasharmeh	khasharmeh	NOUN
gujaf-109	122	16	(	(	PUNCT
gujaf-109	122	17	2018	2018	NUM
gujaf-109	122	18	)	)	PUNCT
gujaf-109	122	19	;	;	PUNCT
gujaf-109	122	20	musah	musah	NOUN
gujaf-109	122	21	(	(	PUNCT
gujaf-109	122	22	2017	2017	NUM
gujaf-109	122	23	)	)	PUNCT
gujaf-109	122	24	;	;	PUNCT
gujaf-109	122	25	castro	castro	X
gujaf-109	122	26	,	,	PUNCT
gujaf-109	122	27	peleias	peleia	NOUN
gujaf-109	122	28	and	and	CCONJ
gujaf-109	122	29	silva	silva	NOUN
gujaf-109	122	30	(	(	PUNCT
gujaf-109	122	31	2015	2015	NUM
gujaf-109	122	32	)	)	PUNCT
gujaf-109	122	33	;	;	PUNCT
gujaf-109	122	34	suryanto	suryanto	NOUN
gujaf-109	122	35	(	(	PUNCT
gujaf-109	122	36	2014	2014	NUM
gujaf-109	122	37	)	)	PUNCT
gujaf-109	122	38	;	;	PUNCT
gujaf-109	122	39	amba	amba	PROPN
gujaf-109	122	40	and	and	CCONJ
gujaf-109	122	41	al	al	PROPN
gujaf-109	122	42	-	-	PUNCT
gujaf-109	122	43	hajeri	hajeri	PROPN
gujaf-109	122	44	(	(	PUNCT
gujaf-109	122	45	2013	2013	NUM
gujaf-109	122	46	)	)	PUNCT
gujaf-109	122	47	;	;	PUNCT
gujaf-109	122	48	hallalc	hallalc	NOUN
gujaf-109	122	49	and	and	CCONJ
gujaf-109	122	50	silva	silva	NOUN
gujaf-109	122	51	(	(	PUNCT
gujaf-109	122	52	2012	2012	NUM
gujaf-109	122	53	)	)	PUNCT
gujaf-109	122	54	and	and	CCONJ
gujaf-109	122	55	li	li	PROPN
gujaf-109	122	56	and	and	CCONJ
gujaf-109	122	57	zhu	zhu	PROPN
gujaf-109	122	58	(	(	PUNCT
gujaf-109	122	59	2011	2011	NUM
gujaf-109	122	60	)	)	PUNCT
gujaf-109	122	61	.	.	PUNCT
gujaf-109	123	1	and	and	CCONJ
gujaf-109	123	2	the	the	DET
gujaf-109	123	3	few	few	ADJ
gujaf-109	123	4	studies	study	NOUN
gujaf-109	123	5	conducted	conduct	VERB
gujaf-109	123	6	in	in	ADP
gujaf-109	123	7	nigeria	nigeria	PROPN
gujaf-109	123	8	on	on	ADP
gujaf-109	123	9	audit	audit	NOUN
gujaf-109	123	10	fees	fee	NOUN
gujaf-109	123	11	determinants	determinant	NOUN
gujaf-109	123	12	are	be	AUX
gujaf-109	123	13	the	the	DET
gujaf-109	123	14	studies	study	NOUN
gujaf-109	123	15	of	of	ADP
gujaf-109	123	16	ohidoa	ohidoa	NOUN
gujaf-109	123	17	and	and	CCONJ
gujaf-109	123	18	okun	okun	ADJ
gujaf-109	123	19	(	(	PUNCT
gujaf-109	123	20	2018	2018	NUM
gujaf-109	123	21	)	)	PUNCT
gujaf-109	123	22	;	;	PUNCT
gujaf-109	123	23	ilaboya	ilaboya	NOUN
gujaf-109	123	24	,	,	PUNCT
gujaf-109	123	25	izevbekhai	izevbekhai	NOUN
gujaf-109	123	26	,	,	PUNCT
gujaf-109	123	27	and	and	CCONJ
gujaf-109	123	28	ohiokha	ohiokha	ADJ
gujaf-109	123	29	(	(	PUNCT
gujaf-109	123	30	2017	2017	NUM
gujaf-109	123	31	)	)	PUNCT
gujaf-109	123	32	;	;	PUNCT
gujaf-109	123	33	urhoghide	urhoghide	PROPN
gujaf-109	123	34	and	and	CCONJ
gujaf-109	123	35	izedonmi	izedonmi	PROPN
gujaf-109	123	36	(	(	PUNCT
gujaf-109	123	37	2015	2015	NUM
gujaf-109	123	38	)	)	PUNCT
gujaf-109	123	39	;	;	PUNCT
gujaf-109	123	40	monsuru	monsuru	X
gujaf-109	123	41	(	(	PUNCT
gujaf-109	123	42	2014	2014	NUM
gujaf-109	123	43	)	)	PUNCT
gujaf-109	123	44	;	;	PUNCT
gujaf-109	123	45	soyemi	soyemi	NOUN
gujaf-109	123	46	(	(	PUNCT
gujaf-109	123	47	2014	2014	NUM
gujaf-109	123	48	)	)	PUNCT
gujaf-109	123	49	;	;	PUNCT
gujaf-109	123	50	urhoghide	urhoghide	PROPN
gujaf-109	123	51	&	&	CCONJ
gujaf-109	123	52	emeni	emeni	PROPN
gujaf-109	123	53	(	(	PUNCT
gujaf-109	123	54	2014	2014	NUM
gujaf-109	123	55	)	)	PUNCT
gujaf-109	123	56	and	and	CCONJ
gujaf-109	123	57	akinpelu	akinpelu	NOUN
gujaf-109	123	58	,	,	PUNCT
gujaf-109	123	59	omojola	omojola	PROPN
gujaf-109	123	60	,	,	PUNCT
gujaf-109	123	61	ogunseye	ogunseye	NOUN
gujaf-109	123	62	and	and	CCONJ
gujaf-109	123	63	bada	bada	PROPN
gujaf-109	123	64	(	(	PUNCT
gujaf-109	123	65	2013	2013	NUM
gujaf-109	123	66	)	)	PUNCT
gujaf-109	123	67	.	.	PUNCT
gujaf-109	124	1	while	while	SCONJ
gujaf-109	124	2	ohidoa	ohidoa	NOUN
gujaf-109	124	3	and	and	CCONJ
gujaf-109	124	4	okun	okun	ADJ
gujaf-109	124	5	(	(	PUNCT
gujaf-109	124	6	2018	2018	NUM
gujaf-109	124	7	)	)	PUNCT
gujaf-109	124	8	;	;	PUNCT
gujaf-109	124	9	ilaboya	ilaboya	VERB
gujaf-109	124	10	et	et	PROPN
gujaf-109	124	11	al	al	PROPN
gujaf-109	124	12	.	.	PUNCT
gujaf-109	125	1	(	(	PUNCT
gujaf-109	125	2	2017	2017	NUM
gujaf-109	125	3	)	)	PUNCT
gujaf-109	125	4	;	;	PUNCT
gujaf-109	125	5	kimeli	kimeli	X
gujaf-109	125	6	(	(	PUNCT
gujaf-109	125	7	2016	2016	NUM
gujaf-109	125	8	)	)	PUNCT
gujaf-109	125	9	;	;	PUNCT
gujaf-109	125	10	urhoghide	urhoghide	ADJ
gujaf-109	125	11	and	and	CCONJ
gujaf-109	125	12	emeni	emeni	ADJ
gujaf-109	125	13	(	(	PUNCT
gujaf-109	125	14	2014	2014	NUM
gujaf-109	125	15	)	)	PUNCT
gujaf-109	125	16	;	;	PUNCT
gujaf-109	125	17	hassan	hassan	PROPN
gujaf-109	125	18	and	and	CCONJ
gujaf-109	125	19	naser	naser	PROPN
gujaf-109	125	20	(	(	PUNCT
gujaf-109	125	21	2013	2013	NUM
gujaf-109	125	22	)	)	PUNCT
gujaf-109	125	23	;	;	PUNCT
gujaf-109	125	24	naser	naser	PROPN
gujaf-109	125	25	,	,	PUNCT
gujaf-109	125	26	al	al	PROPN
gujaf-109	125	27	-	-	PUNCT
gujaf-109	125	28	mutairi	mutairi	NOUN
gujaf-109	125	29	,	,	PUNCT
gujaf-109	125	30	and	and	CCONJ
gujaf-109	125	31	nuseibeh	nuseibeh	NOUN
gujaf-109	125	32	(	(	PUNCT
gujaf-109	125	33	2013	2013	NUM
gujaf-109	125	34	)	)	PUNCT
gujaf-109	125	35	found	find	VERB
gujaf-109	125	36	a	a	DET
gujaf-109	125	37	positive	positive	ADJ
gujaf-109	125	38	relationship	relationship	NOUN
gujaf-109	125	39	between	between	ADP
gujaf-109	125	40	client	client	NOUN
gujaf-109	125	41	size	size	NOUN
gujaf-109	125	42	,	,	PUNCT
gujaf-109	125	43	client	client	NOUN
gujaf-109	125	44	complexity	complexity	NOUN
gujaf-109	125	45	,	,	PUNCT
gujaf-109	125	46	audit	audit	NOUN
gujaf-109	125	47	firm	firm	ADJ
gujaf-109	125	48	size	size	NOUN
gujaf-109	125	49	,	,	PUNCT
gujaf-109	125	50	and	and	CCONJ
gujaf-109	125	51	audit	audit	NOUN
gujaf-109	125	52	fees	fee	NOUN
gujaf-109	125	53	,	,	PUNCT
gujaf-109	125	54	but	but	CCONJ
gujaf-109	125	55	(	(	PUNCT
gujaf-109	125	56	musah	musah	NOUN
gujaf-109	125	57	(	(	PUNCT
gujaf-109	125	58	2017	2017	NUM
gujaf-109	125	59	)	)	PUNCT
gujaf-109	125	60	;	;	PUNCT
gujaf-109	125	61	vulhaq	vulhaq	NOUN
gujaf-109	125	62	and	and	CCONJ
gujaf-109	125	63	leghari	leghari	ADJ
gujaf-109	125	64	(	(	PUNCT
gujaf-109	125	65	2015	2015	NUM
gujaf-109	125	66	)	)	PUNCT
gujaf-109	125	67	and	and	CCONJ
gujaf-109	125	68	ellis	ellis	PROPN
gujaf-109	125	69	and	and	CCONJ
gujaf-109	125	70	booker	booker	PROPN
gujaf-109	125	71	(	(	PUNCT
gujaf-109	125	72	2011	2011	NUM
gujaf-109	125	73	)	)	PUNCT
gujaf-109	125	74	recorded	record	VERB
gujaf-109	125	75	negative	negative	ADJ
gujaf-109	125	76	relationship	relationship	NOUN
gujaf-109	125	77	.	.	PUNCT
gujaf-109	126	1	one	one	NUM
gujaf-109	126	2	apparent	apparent	ADJ
gujaf-109	126	3	conclusion	conclusion	NOUN
gujaf-109	126	4	is	be	AUX
gujaf-109	126	5	that	that	SCONJ
gujaf-109	126	6	there	there	PRON
gujaf-109	126	7	is	be	VERB
gujaf-109	126	8	no	no	DET
gujaf-109	126	9	common	common	ADJ
gujaf-109	126	10	agreement	agreement	NOUN
gujaf-109	126	11	on	on	ADP
gujaf-109	126	12	audit	audit	NOUN
gujaf-109	126	13	fees	fee	NOUN
gujaf-109	126	14	determinants	determinant	NOUN
gujaf-109	126	15	in	in	ADP
gujaf-109	126	16	nigeria	nigeria	PROPN
gujaf-109	126	17	.	.	PUNCT
gujaf-109	127	1	hence	hence	ADV
gujaf-109	127	2	,	,	PUNCT
gujaf-109	127	3	the	the	DET
gujaf-109	127	4	results	result	NOUN
gujaf-109	127	5	are	be	AUX
gujaf-109	127	6	inconclusive	inconclusive	ADJ
gujaf-109	127	7	and	and	CCONJ
gujaf-109	127	8	require	require	VERB
gujaf-109	127	9	more	more	ADV
gujaf-109	127	10	empirical	empirical	ADJ
gujaf-109	127	11	work	work	NOUN
gujaf-109	127	12	,	,	PUNCT
gujaf-109	127	13	especially	especially	ADV
gujaf-109	127	14	in	in	ADP
gujaf-109	127	15	the	the	DET
gujaf-109	127	16	nigerian	nigerian	ADJ
gujaf-109	127	17	insurance	insurance	NOUN
gujaf-109	127	18	industry	industry	NOUN
gujaf-109	127	19	.	.	PUNCT
gujaf-109	128	1	consequently	consequently	ADV
gujaf-109	128	2	,	,	PUNCT
gujaf-109	128	3	empirical	empirical	ADJ
gujaf-109	128	4	studies	study	NOUN
gujaf-109	128	5	in	in	ADP
gujaf-109	128	6	nigeria	nigeria	PROPN
gujaf-109	128	7	are	be	AUX
gujaf-109	128	8	scanty	scanty	ADJ
gujaf-109	128	9	to	to	ADP
gujaf-109	128	10	the	the	DET
gujaf-109	128	11	best	good	ADJ
gujaf-109	128	12	of	of	ADP
gujaf-109	128	13	the	the	DET
gujaf-109	128	14	researchers	researcher	NOUN
gujaf-109	128	15	’	’	PART
gujaf-109	128	16	knowledge	knowledge	NOUN
gujaf-109	128	17	.	.	PUNCT
gujaf-109	129	1	also	also	ADV
gujaf-109	129	2	,	,	PUNCT
gujaf-109	129	3	most	most	ADJ
gujaf-109	129	4	of	of	ADP
gujaf-109	129	5	the	the	DET
gujaf-109	129	6	studies	study	NOUN
gujaf-109	129	7	considered	consider	VERB
gujaf-109	129	8	other	other	ADJ
gujaf-109	129	9	industries	industry	NOUN
gujaf-109	129	10	and	and	CCONJ
gujaf-109	129	11	no	no	DET
gujaf-109	129	12	study	study	NOUN
gujaf-109	129	13	in	in	ADP
gujaf-109	129	14	the	the	DET
gujaf-109	129	15	nigerian	nigerian	ADJ
gujaf-109	129	16	context	context	NOUN
gujaf-109	129	17	considered	consider	VERB
gujaf-109	129	18	the	the	DET
gujaf-109	129	19	insurance	insurance	NOUN
gujaf-109	129	20	sector	sector	NOUN
gujaf-109	129	21	of	of	ADP
gujaf-109	129	22	the	the	DET
gujaf-109	129	23	nigeria	nigeria	PROPN
gujaf-109	129	24	stock	stock	PROPN
gujaf-109	129	25	exchange	exchange	PROPN
gujaf-109	129	26	for	for	ADP
gujaf-109	129	27	which	which	PRON
gujaf-109	129	28	this	this	DET
gujaf-109	129	29	study	study	NOUN
gujaf-109	129	30	is	be	AUX
gujaf-109	129	31	aimed	aim	VERB
gujaf-109	129	32	at	at	ADP
gujaf-109	129	33	.	.	PUNCT
gujaf-109	130	1	thus	thus	ADV
gujaf-109	130	2	,	,	PUNCT
gujaf-109	130	3	the	the	DET
gujaf-109	130	4	main	main	ADJ
gujaf-109	130	5	objective	objective	NOUN
gujaf-109	130	6	of	of	ADP
gujaf-109	130	7	this	this	DET
gujaf-109	130	8	study	study	NOUN
gujaf-109	130	9	is	be	AUX
gujaf-109	130	10	to	to	PART
gujaf-109	130	11	examine	examine	VERB
gujaf-109	130	12	the	the	DET
gujaf-109	130	13	factors	factor	NOUN
gujaf-109	130	14	that	that	PRON
gujaf-109	130	15	influence	influence	VERB
gujaf-109	130	16	audit	audit	NOUN
gujaf-109	130	17	fees	fee	NOUN
gujaf-109	130	18	of	of	ADP
gujaf-109	130	19	listed	list	VERB
gujaf-109	130	20	insurance	insurance	NOUN
gujaf-109	130	21	companies	company	NOUN
gujaf-109	130	22	in	in	ADP
gujaf-109	130	23	nigeria	nigeria	PROPN
gujaf-109	130	24	.	.	PUNCT
gujaf-109	131	1	this	this	DET
gujaf-109	131	2	study	study	NOUN
gujaf-109	131	3	is	be	AUX
gujaf-109	131	4	presented	present	VERB
gujaf-109	131	5	in	in	ADP
gujaf-109	131	6	to	to	ADP
gujaf-109	131	7	five	five	NUM
gujaf-109	131	8	sections	section	NOUN
gujaf-109	131	9	:	:	PUNCT
gujaf-109	131	10	section	section	NOUN
gujaf-109	131	11	one	one	NOUN
gujaf-109	131	12	is	be	AUX
gujaf-109	131	13	the	the	DET
gujaf-109	131	14	introduction	introduction	NOUN
gujaf-109	131	15	,	,	PUNCT
gujaf-109	131	16	section	section	NOUN
gujaf-109	131	17	two	two	NUM
gujaf-109	131	18	considers	consider	VERB
gujaf-109	131	19	the	the	DET
gujaf-109	131	20	literature	literature	PROPN
gujaf-109	131	21	review	review	PROPN
gujaf-109	131	22	,	,	PUNCT
gujaf-109	131	23	section	section	NOUN
gujaf-109	131	24	three	three	NUM
gujaf-109	131	25	concentrates	concentrate	VERB
gujaf-109	131	26	on	on	ADP
gujaf-109	131	27	the	the	DET
gujaf-109	131	28	methodology	methodology	NOUN
gujaf-109	131	29	,	,	PUNCT
gujaf-109	131	30	section	section	NOUN
gujaf-109	131	31	four	four	NUM
gujaf-109	131	32	deals	deal	NOUN
gujaf-109	131	33	with	with	ADP
gujaf-109	131	34	results	result	NOUN
gujaf-109	131	35	and	and	CCONJ
gujaf-109	131	36	discussions	discussion	NOUN
gujaf-109	131	37	,	,	PUNCT
gujaf-109	131	38	while	while	SCONJ
gujaf-109	131	39	section	section	NOUN
gujaf-109	131	40	five	five	NUM
gujaf-109	131	41	concludes	conclude	VERB
gujaf-109	131	42	the	the	DET
gujaf-109	131	43	study	study	NOUN
gujaf-109	131	44	.	.	PUNCT
gujaf-109	132	1	2	2	X
gujaf-109	132	2	.	.	X
gujaf-109	132	3	literature	literature	NOUN
gujaf-109	132	4	review	review	NOUN
gujaf-109	132	5	audit	audit	NOUN
gujaf-109	132	6	fees	fee	NOUN
gujaf-109	132	7	according	accord	VERB
gujaf-109	132	8	to	to	ADP
gujaf-109	132	9	shammari	shammari	PROPN
gujaf-109	132	10	,	,	PUNCT
gujaf-109	132	11	yaqout	yaqout	PROPN
gujaf-109	132	12	and	and	CCONJ
gujaf-109	132	13	hussaini	hussaini	PROPN
gujaf-109	132	14	(	(	PUNCT
gujaf-109	132	15	2008	2008	NUM
gujaf-109	132	16	)	)	PUNCT
gujaf-109	132	17	,	,	PUNCT
gujaf-109	132	18	are	be	AUX
gujaf-109	132	19	the	the	DET
gujaf-109	132	20	amount	amount	NOUN
gujaf-109	132	21	received	receive	VERB
gujaf-109	132	22	for	for	ADP
gujaf-109	132	23	their	their	PRON
gujaf-109	132	24	professional	professional	ADJ
gujaf-109	132	25	services	service	NOUN
gujaf-109	132	26	by	by	ADP
gujaf-109	132	27	the	the	DET
gujaf-109	132	28	auditors	auditor	NOUN
gujaf-109	132	29	considering	consider	VERB
gujaf-109	132	30	factors	factor	NOUN
gujaf-109	132	31	such	such	ADJ
gujaf-109	132	32	as	as	ADP
gujaf-109	132	33	the	the	DET
gujaf-109	132	34	risk	risk	NOUN
gujaf-109	132	35	of	of	ADP
gujaf-109	132	36	carrying	carry	VERB
gujaf-109	132	37	out	out	ADP
gujaf-109	132	38	the	the	DET
gujaf-109	132	39	assignment	assignment	NOUN
gujaf-109	132	40	,	,	PUNCT
gujaf-109	132	41	the	the	DET
gujaf-109	132	42	complex	complex	ADJ
gujaf-109	132	43	nature	nature	NOUN
gujaf-109	132	44	of	of	ADP
gujaf-109	132	45	the	the	DET
gujaf-109	132	46	services	service	NOUN
gujaf-109	132	47	provided	provide	VERB
gujaf-109	132	48	,	,	PUNCT
gujaf-109	132	49	the	the	DET
gujaf-109	132	50	expertise	expertise	NOUN
gujaf-109	132	51	required	require	VERB
gujaf-109	132	52	to	to	PART
gujaf-109	132	53	conduct	conduct	VERB
gujaf-109	132	54	the	the	DET
gujaf-109	132	55	audit	audit	NOUN
gujaf-109	132	56	work	work	NOUN
gujaf-109	132	57	,	,	PUNCT
gujaf-109	132	58	the	the	DET
gujaf-109	132	59	cost	cost	NOUN
gujaf-109	132	60	configuration	configuration	NOUN
gujaf-109	132	61	of	of	ADP
gujaf-109	132	62	the	the	DET
gujaf-109	132	63	firm	firm	NOUN
gujaf-109	132	64	concerned	concerned	ADJ
gujaf-109	132	65	and	and	CCONJ
gujaf-109	132	66	other	other	ADJ
gujaf-109	132	67	professional	professional	ADJ
gujaf-109	132	68	negotiations	negotiation	NOUN
gujaf-109	132	69	.	.	PUNCT
gujaf-109	133	1	audit	audit	NOUN
gujaf-109	133	2	fees	fee	NOUN
gujaf-109	133	3	are	be	AUX
gujaf-109	133	4	the	the	DET
gujaf-109	133	5	fees	fee	NOUN
gujaf-109	133	6	paid	pay	VERB
gujaf-109	133	7	to	to	ADP
gujaf-109	133	8	the	the	DET
gujaf-109	133	9	auditors	auditor	NOUN
gujaf-109	133	10	that	that	PRON
gujaf-109	133	11	replicate	replicate	VERB
gujaf-109	133	12	the	the	DET
gujaf-109	133	13	cost	cost	NOUN
gujaf-109	133	14	of	of	ADP
gujaf-109	133	15	the	the	DET
gujaf-109	133	16	effort	effort	NOUN
gujaf-109	133	17	piloted	pilot	VERB
gujaf-109	133	18	by	by	ADP
gujaf-109	133	19	the	the	DET
gujaf-109	133	20	public	public	ADJ
gujaf-109	133	21	editors	editor	NOUN
gujaf-109	133	22	and	and	CCONJ
gujaf-109	133	23	litigation	litigation	NOUN
gujaf-109	133	24	risks	risk	NOUN
gujaf-109	133	25	(	(	PUNCT
gujaf-109	133	26	choi	choi	NOUN
gujaf-109	133	27	,	,	PUNCT
gujaf-109	133	28	kim	kim	PROPN
gujaf-109	133	29	&	&	CCONJ
gujaf-109	133	30	zang	zang	PROPN
gujaf-109	133	31	,	,	PUNCT
gujaf-109	133	32	2010	2010	NUM
gujaf-109	133	33	)	)	PUNCT
gujaf-109	133	34	.	.	PUNCT
gujaf-109	134	1	furthermore	furthermore	ADV
gujaf-109	134	2	,	,	PUNCT
gujaf-109	134	3	deangelo	deangelo	PROPN
gujaf-109	134	4	(	(	PUNCT
gujaf-109	134	5	1981	1981	NUM
gujaf-109	134	6	)	)	PUNCT
gujaf-109	134	7	as	as	ADP
gujaf-109	134	8	in	in	ADP
gujaf-109	134	9	ibrahim	ibrahim	PROPN
gujaf-109	134	10	and	and	CCONJ
gujaf-109	134	11	ali	ali	PROPN
gujaf-109	134	12	(	(	PUNCT
gujaf-109	134	13	2015	2015	NUM
gujaf-109	134	14	)	)	PUNCT
gujaf-109	134	15	,	,	PUNCT
gujaf-109	134	16	elaborates	elaborate	VERB
gujaf-109	134	17	further	far	ADV
gujaf-109	134	18	that	that	SCONJ
gujaf-109	134	19	,	,	PUNCT
gujaf-109	134	20	an	an	DET
gujaf-109	134	21	audit	audit	NOUN
gujaf-109	134	22	fee	fee	NOUN
gujaf-109	134	23	is	be	AUX
gujaf-109	134	24	a	a	DET
gujaf-109	134	25	reward	reward	NOUN
gujaf-109	134	26	for	for	ADP
gujaf-109	134	27	services	service	NOUN
gujaf-109	134	28	performed	perform	VERB
gujaf-109	134	29	by	by	ADP
gujaf-109	134	30	external	external	ADJ
gujaf-109	134	31	auditors	auditor	NOUN
gujaf-109	134	32	and	and	CCONJ
gujaf-109	134	33	the	the	DET
gujaf-109	134	34	services	service	NOUN
gujaf-109	134	35	are	be	AUX
gujaf-109	134	36	associated	associate	VERB
gujaf-109	134	37	with	with	ADP
gujaf-109	134	38	the	the	DET
gujaf-109	134	39	time	time	NOUN
gujaf-109	134	40	used	use	VERB
gujaf-109	134	41	to	to	PART
gujaf-109	134	42	complete	complete	VERB
gujaf-109	134	43	the	the	DET
gujaf-109	134	44	task	task	NOUN
gujaf-109	134	45	and	and	CCONJ
gujaf-109	134	46	the	the	DET
gujaf-109	134	47	value	value	NOUN
gujaf-109	134	48	of	of	ADP
gujaf-109	134	49	services	service	NOUN
gujaf-109	134	50	delivered	deliver	VERB
gujaf-109	134	51	to	to	ADP
gujaf-109	134	52	the	the	DET
gujaf-109	134	53	client	client	NOUN
gujaf-109	134	54	or	or	CCONJ
gujaf-109	134	55	the	the	DET
gujaf-109	134	56	firm	firm	NOUN
gujaf-109	134	57	.	.	PUNCT
gujaf-109	135	1	auditor	auditor	NOUN
gujaf-109	135	2	fees	fee	NOUN
gujaf-109	135	3	are	be	AUX
gujaf-109	135	4	the	the	DET
gujaf-109	135	5	reward	reward	NOUN
gujaf-109	135	6	to	to	ADP
gujaf-109	135	7	auditors	auditor	NOUN
gujaf-109	135	8	for	for	ADP
gujaf-109	135	9	the	the	DET
gujaf-109	135	10	services	service	NOUN
gujaf-109	135	11	provided	provide	VERB
gujaf-109	135	12	to	to	ADP
gujaf-109	135	13	a	a	DET
gujaf-109	135	14	client	client	NOUN
gujaf-109	135	15	which	which	PRON
gujaf-109	135	16	include	include	VERB
gujaf-109	135	17	both	both	CCONJ
gujaf-109	135	18	statutory	statutory	ADJ
gujaf-109	135	19	and	and	CCONJ
gujaf-109	135	20	non	non	ADJ
gujaf-109	135	21	-	-	ADJ
gujaf-109	135	22	statutory	statutory	ADJ
gujaf-109	135	23	audit	audit	NOUN
gujaf-109	135	24	services	service	NOUN
gujaf-109	135	25	.	.	PUNCT
gujaf-109	136	1	consequently	consequently	ADV
gujaf-109	136	2	,	,	PUNCT
gujaf-109	136	3	higher	high	ADJ
gujaf-109	136	4	fees	fee	NOUN
gujaf-109	136	5	could	could	AUX
gujaf-109	136	6	be	be	AUX
gujaf-109	136	7	collected	collect	VERB
gujaf-109	136	8	either	either	ADV
gujaf-109	136	9	to	to	PART
gujaf-109	136	10	cover	cover	VERB
gujaf-109	136	11	the	the	DET
gujaf-109	136	12	extra	extra	ADJ
gujaf-109	136	13	audit	audit	NOUN
gujaf-109	136	14	effort	effort	NOUN
gujaf-109	136	15	required	require	VERB
gujaf-109	136	16	to	to	PART
gujaf-109	136	17	bring	bring	VERB
gujaf-109	136	18	down	down	ADP
gujaf-109	136	19	the	the	DET
gujaf-109	136	20	risks	risk	NOUN
gujaf-109	136	21	to	to	ADP
gujaf-109	136	22	manageable	manageable	ADJ
gujaf-109	136	23	levels	level	NOUN
gujaf-109	136	24	or	or	CCONJ
gujaf-109	136	25	as	as	ADP
gujaf-109	136	26	a	a	DET
gujaf-109	136	27	premium	premium	NOUN
gujaf-109	136	28	to	to	PART
gujaf-109	136	29	cover	cover	VERB
gujaf-109	136	30	the	the	DET
gujaf-109	136	31	auditor	auditor	NOUN
gujaf-109	136	32	’s	’s	PART
gujaf-109	136	33	anticipated	anticipate	VERB
gujaf-109	136	34	losses	loss	NOUN
gujaf-109	136	35	(	(	PUNCT
gujaf-109	136	36	sengupta	sengupta	PROPN
gujaf-109	136	37	&	&	CCONJ
gujaf-109	136	38	shen	shen	PROPN
gujaf-109	136	39	,	,	PUNCT
gujaf-109	136	40	2007	2007	NUM
gujaf-109	136	41	)	)	PUNCT
gujaf-109	136	42	.	.	PUNCT
gujaf-109	137	1	there	there	PRON
gujaf-109	137	2	is	be	VERB
gujaf-109	137	3	no	no	DET
gujaf-109	137	4	universal	universal	ADJ
gujaf-109	137	5	and	and	CCONJ
gujaf-109	137	6	acceptable	acceptable	ADJ
gujaf-109	137	7	definition	definition	NOUN
gujaf-109	137	8	of	of	ADP
gujaf-109	137	9	audit	audit	NOUN
gujaf-109	137	10	quality	quality	NOUN
gujaf-109	137	11	.	.	PUNCT
gujaf-109	138	1	it	it	PRON
gujaf-109	138	2	means	mean	VERB
gujaf-109	138	3	the	the	DET
gujaf-109	138	4	quality	quality	NOUN
gujaf-109	138	5	of	of	ADP
gujaf-109	138	6	the	the	DET
gujaf-109	138	7	audit	audit	NOUN
gujaf-109	138	8	report	report	NOUN
gujaf-109	138	9	provided	provide	VERB
gujaf-109	138	10	by	by	ADP
gujaf-109	138	11	an	an	DET
gujaf-109	138	12	auditor	auditor	NOUN
gujaf-109	138	13	.	.	PUNCT
gujaf-109	139	1	the	the	DET
gujaf-109	139	2	audit	audit	NOUN
gujaf-109	139	3	itself	itself	PRON
gujaf-109	139	4	is	be	AUX
gujaf-109	139	5	an	an	DET
gujaf-109	139	6	independent	independent	ADJ
gujaf-109	139	7	inspection	inspection	NOUN
gujaf-109	139	8	of	of	ADP
gujaf-109	139	9	and	and	CCONJ
gujaf-109	139	10	4	4	NUM
gujaf-109	139	11	expression	expression	NOUN
gujaf-109	139	12	of	of	ADP
gujaf-109	139	13	judgment	judgment	NOUN
gujaf-109	139	14	on	on	ADP
gujaf-109	139	15	the	the	DET
gujaf-109	139	16	financial	financial	ADJ
gujaf-109	139	17	reports	report	NOUN
gujaf-109	139	18	of	of	ADP
gujaf-109	139	19	an	an	DET
gujaf-109	139	20	enterprise	enterprise	NOUN
gujaf-109	139	21	by	by	ADP
gujaf-109	139	22	an	an	DET
gujaf-109	139	23	employed	employ	VERB
gujaf-109	139	24	auditor	auditor	NOUN
gujaf-109	139	25	,	,	PUNCT
gujaf-109	139	26	in	in	ADP
gujaf-109	139	27	the	the	DET
gujaf-109	139	28	undertaking	undertaking	NOUN
gujaf-109	139	29	of	of	ADP
gujaf-109	139	30	that	that	DET
gujaf-109	139	31	appointment	appointment	NOUN
gujaf-109	139	32	and	and	CCONJ
gujaf-109	139	33	acquiescence	acquiescence	NOUN
gujaf-109	139	34	with	with	ADP
gujaf-109	139	35	any	any	DET
gujaf-109	139	36	pertinent	pertinent	ADJ
gujaf-109	139	37	statutory	statutory	ADJ
gujaf-109	139	38	duty	duty	NOUN
gujaf-109	139	39	(	(	PUNCT
gujaf-109	139	40	onaolapo	onaolapo	PROPN
gujaf-109	139	41	,	,	PUNCT
gujaf-109	139	42	ajulo	ajulo	PROPN
gujaf-109	139	43	&	&	CCONJ
gujaf-109	139	44	onifade	onifade	PROPN
gujaf-109	139	45	,	,	PUNCT
gujaf-109	139	46	2017	2017	NUM
gujaf-109	139	47	)	)	PUNCT
gujaf-109	139	48	.	.	PUNCT
gujaf-109	140	1	consequently	consequently	ADV
gujaf-109	140	2	,	,	PUNCT
gujaf-109	140	3	audit	audit	NOUN
gujaf-109	140	4	work	work	NOUN
gujaf-109	140	5	is	be	AUX
gujaf-109	140	6	expected	expect	VERB
gujaf-109	140	7	to	to	PART
gujaf-109	140	8	increase	increase	VERB
gujaf-109	140	9	the	the	DET
gujaf-109	140	10	value	value	NOUN
gujaf-109	140	11	of	of	ADP
gujaf-109	140	12	the	the	DET
gujaf-109	140	13	information	information	NOUN
gujaf-109	140	14	presented	present	VERB
gujaf-109	140	15	in	in	ADP
gujaf-109	140	16	the	the	DET
gujaf-109	140	17	financial	financial	ADJ
gujaf-109	140	18	reports	report	NOUN
gujaf-109	140	19	as	as	SCONJ
gujaf-109	140	20	such	such	ADJ
gujaf-109	140	21	audit	audit	NOUN
gujaf-109	140	22	quality	quality	NOUN
gujaf-109	140	23	has	have	VERB
gujaf-109	140	24	to	to	PART
gujaf-109	140	25	do	do	VERB
gujaf-109	140	26	with	with	ADP
gujaf-109	140	27	a	a	DET
gujaf-109	140	28	show	show	NOUN
gujaf-109	140	29	of	of	ADP
gujaf-109	140	30	professionalism	professionalism	NOUN
gujaf-109	140	31	,	,	PUNCT
gujaf-109	140	32	due	due	ADJ
gujaf-109	140	33	diligence	diligence	NOUN
gujaf-109	140	34	,	,	PUNCT
gujaf-109	140	35	and	and	CCONJ
gujaf-109	140	36	care	care	VERB
gujaf-109	140	37	by	by	ADP
gujaf-109	140	38	the	the	DET
gujaf-109	140	39	auditor	auditor	NOUN
gujaf-109	140	40	in	in	ADP
gujaf-109	140	41	carrying	carry	VERB
gujaf-109	140	42	out	out	ADP
gujaf-109	140	43	the	the	DET
gujaf-109	140	44	audit	audit	NOUN
gujaf-109	140	45	work	work	NOUN
gujaf-109	140	46	which	which	PRON
gujaf-109	140	47	should	should	AUX
gujaf-109	140	48	lead	lead	VERB
gujaf-109	140	49	to	to	ADP
gujaf-109	140	50	a	a	DET
gujaf-109	140	51	true	true	ADJ
gujaf-109	140	52	and	and	CCONJ
gujaf-109	140	53	fair	fair	ADJ
gujaf-109	140	54	view	view	NOUN
gujaf-109	140	55	of	of	ADP
gujaf-109	140	56	financial	financial	ADJ
gujaf-109	140	57	statement	statement	NOUN
gujaf-109	140	58	(	(	PUNCT
gujaf-109	140	59	arrunada	arrunada	NOUN
gujaf-109	140	60	,	,	PUNCT
gujaf-109	140	61	2000	2000	NUM
gujaf-109	140	62	)	)	PUNCT
gujaf-109	140	63	.	.	PUNCT
gujaf-109	141	1	furthermore	furthermore	ADV
gujaf-109	141	2	,	,	PUNCT
gujaf-109	141	3	ibrahim	ibrahim	PROPN
gujaf-109	141	4	and	and	CCONJ
gujaf-109	141	5	ali	ali	PROPN
gujaf-109	141	6	(	(	PUNCT
gujaf-109	141	7	2015	2015	NUM
gujaf-109	141	8	)	)	PUNCT
gujaf-109	141	9	observed	observe	VERB
gujaf-109	141	10	that	that	SCONJ
gujaf-109	141	11	the	the	DET
gujaf-109	141	12	concept	concept	NOUN
gujaf-109	141	13	of	of	ADP
gujaf-109	141	14	audit	audit	NOUN
gujaf-109	141	15	quality	quality	NOUN
gujaf-109	141	16	points	point	VERB
gujaf-109	141	17	down	down	ADP
gujaf-109	141	18	to	to	ADP
gujaf-109	141	19	the	the	DET
gujaf-109	141	20	reliability	reliability	NOUN
gujaf-109	141	21	of	of	ADP
gujaf-109	141	22	the	the	DET
gujaf-109	141	23	audit	audit	NOUN
gujaf-109	141	24	assertion	assertion	NOUN
gujaf-109	141	25	on	on	ADP
gujaf-109	141	26	the	the	DET
gujaf-109	141	27	assurance	assurance	NOUN
gujaf-109	141	28	given	give	VERB
gujaf-109	141	29	on	on	ADP
gujaf-109	141	30	audited	audit	VERB
gujaf-109	141	31	financial	financial	ADJ
gujaf-109	141	32	statements	statement	NOUN
gujaf-109	141	33	.	.	PUNCT
gujaf-109	142	1	2	2	X
gujaf-109	142	2	.	.	X
gujaf-109	142	3	review	review	NOUN
gujaf-109	142	4	of	of	ADP
gujaf-109	142	5	empirical	empirical	ADJ
gujaf-109	142	6	studies	study	NOUN
gujaf-109	142	7	some	some	DET
gujaf-109	142	8	studies	study	NOUN
gujaf-109	142	9	were	be	AUX
gujaf-109	142	10	conducted	conduct	VERB
gujaf-109	142	11	on	on	ADP
gujaf-109	142	12	the	the	DET
gujaf-109	142	13	determinants	determinant	NOUN
gujaf-109	142	14	of	of	ADP
gujaf-109	142	15	audit	audit	NOUN
gujaf-109	142	16	fees	fee	NOUN
gujaf-109	142	17	both	both	CCONJ
gujaf-109	142	18	in	in	ADP
gujaf-109	142	19	nigeria	nigeria	PROPN
gujaf-109	142	20	and	and	CCONJ
gujaf-109	142	21	outside	outside	ADV
gujaf-109	142	22	.	.	PUNCT
gujaf-109	143	1	for	for	ADP
gujaf-109	143	2	example	example	NOUN
gujaf-109	143	3	,	,	PUNCT
gujaf-109	143	4	al	al	PROPN
gujaf-109	143	5	-	-	PUNCT
gujaf-109	143	6	mutairi	mutairi	PROPN
gujaf-109	143	7	,	,	PUNCT
gujaf-109	143	8	naser	naser	PROPN
gujaf-109	143	9	and	and	CCONJ
gujaf-109	143	10	al	al	PROPN
gujaf-109	143	11	-	-	PUNCT
gujaf-109	143	12	enazi	enazi	PROPN
gujaf-109	143	13	(	(	PUNCT
gujaf-109	143	14	2017	2017	NUM
gujaf-109	143	15	)	)	PUNCT
gujaf-109	143	16	examines	examine	VERB
gujaf-109	143	17	the	the	DET
gujaf-109	143	18	perception	perception	NOUN
gujaf-109	143	19	of	of	ADP
gujaf-109	143	20	a	a	DET
gujaf-109	143	21	sample	sample	NOUN
gujaf-109	143	22	of	of	ADP
gujaf-109	143	23	kuwaiti	kuwaiti	PROPN
gujaf-109	143	24	external	external	ADJ
gujaf-109	143	25	auditors	auditor	NOUN
gujaf-109	143	26	about	about	ADP
gujaf-109	143	27	the	the	DET
gujaf-109	143	28	importance	importance	NOUN
gujaf-109	143	29	of	of	ADP
gujaf-109	143	30	various	various	ADJ
gujaf-109	143	31	factors	factor	NOUN
gujaf-109	143	32	that	that	PRON
gujaf-109	143	33	may	may	AUX
gujaf-109	143	34	affect	affect	VERB
gujaf-109	143	35	external	external	ADJ
gujaf-109	143	36	audit	audit	NOUN
gujaf-109	143	37	fees	fee	NOUN
gujaf-109	143	38	.	.	PUNCT
gujaf-109	144	1	a	a	DET
gujaf-109	144	2	questionnaire	questionnaire	NOUN
gujaf-109	144	3	was	be	AUX
gujaf-109	144	4	distributed	distribute	VERB
gujaf-109	144	5	to	to	ADP
gujaf-109	144	6	100	100	NUM
gujaf-109	144	7	external	external	ADJ
gujaf-109	144	8	auditors	auditor	NOUN
gujaf-109	144	9	who	who	PRON
gujaf-109	144	10	work	work	VERB
gujaf-109	144	11	for	for	ADP
gujaf-109	144	12	different	different	ADJ
gujaf-109	144	13	audit	audit	NOUN
gujaf-109	144	14	firms	firm	NOUN
gujaf-109	144	15	in	in	ADP
gujaf-109	144	16	kuwait	kuwait	PROPN
gujaf-109	144	17	.	.	PUNCT
gujaf-109	145	1	they	they	PRON
gujaf-109	145	2	were	be	AUX
gujaf-109	145	3	asked	ask	VERB
gujaf-109	145	4	to	to	PART
gujaf-109	145	5	specify	specify	VERB
gujaf-109	145	6	the	the	DET
gujaf-109	145	7	level	level	NOUN
gujaf-109	145	8	of	of	ADP
gujaf-109	145	9	importance	importance	NOUN
gujaf-109	145	10	they	they	PRON
gujaf-109	145	11	assign	assign	VERB
gujaf-109	145	12	to	to	ADP
gujaf-109	145	13	factors	factor	NOUN
gujaf-109	145	14	expected	expect	VERB
gujaf-109	145	15	to	to	PART
gujaf-109	145	16	impact	impact	VERB
gujaf-109	145	17	external	external	ADJ
gujaf-109	145	18	audit	audit	NOUN
gujaf-109	145	19	fees	fee	NOUN
gujaf-109	145	20	.	.	PUNCT
gujaf-109	146	1	descriptive	descriptive	ADJ
gujaf-109	146	2	statistics	statistic	NOUN
gujaf-109	146	3	and	and	CCONJ
gujaf-109	146	4	mann	mann	PROPN
gujaf-109	146	5	-	-	PUNCT
gujaf-109	146	6	whitney	whitney	PROPN
gujaf-109	146	7	u	u	PROPN
gujaf-109	146	8	test	test	NOUN
gujaf-109	146	9	were	be	AUX
gujaf-109	146	10	used	use	VERB
gujaf-109	146	11	for	for	ADP
gujaf-109	146	12	data	datum	NOUN
gujaf-109	146	13	analysis	analysis	NOUN
gujaf-109	146	14	.	.	PUNCT
gujaf-109	147	1	the	the	DET
gujaf-109	147	2	study	study	NOUN
gujaf-109	147	3	reveals	reveal	VERB
gujaf-109	147	4	that	that	SCONJ
gujaf-109	147	5	audit	audit	NOUN
gujaf-109	147	6	fees	fee	NOUN
gujaf-109	147	7	in	in	ADP
gujaf-109	147	8	kuwait	kuwait	PROPN
gujaf-109	147	9	are	be	AUX
gujaf-109	147	10	most	most	ADV
gujaf-109	147	11	importantly	importantly	ADV
gujaf-109	147	12	determined	determine	VERB
gujaf-109	147	13	by	by	ADP
gujaf-109	147	14	the	the	DET
gujaf-109	147	15	size	size	NOUN
gujaf-109	147	16	of	of	ADP
gujaf-109	147	17	the	the	DET
gujaf-109	147	18	audited	audited	ADJ
gujaf-109	147	19	company	company	NOUN
gujaf-109	147	20	,	,	PUNCT
gujaf-109	147	21	type	type	NOUN
gujaf-109	147	22	of	of	ADP
gujaf-109	147	23	professional	professional	ADJ
gujaf-109	147	24	services	service	NOUN
gujaf-109	147	25	provided	provide	VERB
gujaf-109	147	26	by	by	ADP
gujaf-109	147	27	the	the	DET
gujaf-109	147	28	audit	audit	NOUN
gujaf-109	147	29	firm	firm	NOUN
gujaf-109	147	30	,	,	PUNCT
gujaf-109	147	31	safety	safety	NOUN
gujaf-109	147	32	of	of	ADP
gujaf-109	147	33	the	the	DET
gujaf-109	147	34	audited	audit	VERB
gujaf-109	147	35	company	company	NOUN
gujaf-109	147	36	’s	’s	PART
gujaf-109	147	37	internal	internal	ADJ
gujaf-109	147	38	control	control	NOUN
gujaf-109	147	39	system	system	NOUN
gujaf-109	147	40	,	,	PUNCT
gujaf-109	147	41	and	and	CCONJ
gujaf-109	147	42	affiliation	affiliation	NOUN
gujaf-109	147	43	of	of	ADP
gujaf-109	147	44	the	the	DET
gujaf-109	147	45	audit	audit	NOUN
gujaf-109	147	46	firm	firm	NOUN
gujaf-109	147	47	to	to	ADP
gujaf-109	147	48	big	big	ADJ
gujaf-109	147	49	four	four	NUM
gujaf-109	147	50	international	international	ADJ
gujaf-109	147	51	audit	audit	NOUN
gujaf-109	147	52	firms	firm	NOUN
gujaf-109	147	53	.	.	PUNCT
gujaf-109	148	1	while	while	SCONJ
gujaf-109	148	2	,	,	PUNCT
gujaf-109	148	3	factors	factor	NOUN
gujaf-109	148	4	such	such	ADJ
gujaf-109	148	5	as	as	ADP
gujaf-109	148	6	the	the	DET
gujaf-109	148	7	location	location	NOUN
gujaf-109	148	8	of	of	ADP
gujaf-109	148	9	the	the	DET
gujaf-109	148	10	audit	audit	NOUN
gujaf-109	148	11	firm	firm	NOUN
gujaf-109	148	12	and	and	CCONJ
gujaf-109	148	13	the	the	DET
gujaf-109	148	14	location	location	NOUN
gujaf-109	148	15	of	of	ADP
gujaf-109	148	16	the	the	DET
gujaf-109	148	17	audited	audited	ADJ
gujaf-109	148	18	company	company	NOUN
gujaf-109	148	19	,	,	PUNCT
gujaf-109	148	20	complexity	complexity	NOUN
gujaf-109	148	21	of	of	ADP
gujaf-109	148	22	the	the	DET
gujaf-109	148	23	audited	audit	VERB
gujaf-109	148	24	company	company	NOUN
gujaf-109	148	25	and	and	CCONJ
gujaf-109	148	26	type	type	NOUN
gujaf-109	148	27	of	of	ADP
gujaf-109	148	28	reports	report	NOUN
gujaf-109	148	29	required	require	VERB
gujaf-109	148	30	to	to	PART
gujaf-109	148	31	be	be	AUX
gujaf-109	148	32	submitted	submit	VERB
gujaf-109	148	33	by	by	ADP
gujaf-109	148	34	the	the	DET
gujaf-109	148	35	audit	audit	NOUN
gujaf-109	148	36	firm	firm	NOUN
gujaf-109	148	37	were	be	AUX
gujaf-109	148	38	the	the	DET
gujaf-109	148	39	least	least	ADV
gujaf-109	148	40	important	important	ADJ
gujaf-109	148	41	factors	factor	NOUN
gujaf-109	148	42	.	.	PUNCT
gujaf-109	149	1	moreover	moreover	ADV
gujaf-109	149	2	,	,	PUNCT
gujaf-109	149	3	musah	musah	NOUN
gujaf-109	149	4	(	(	PUNCT
gujaf-109	149	5	2017	2017	NUM
gujaf-109	149	6	)	)	PUNCT
gujaf-109	149	7	examines	examine	VERB
gujaf-109	149	8	the	the	DET
gujaf-109	149	9	determinants	determinant	NOUN
gujaf-109	149	10	of	of	ADP
gujaf-109	149	11	audit	audit	NOUN
gujaf-109	149	12	fees	fee	NOUN
gujaf-109	149	13	of	of	ADP
gujaf-109	149	14	companies	company	NOUN
gujaf-109	149	15	listed	list	VERB
gujaf-109	149	16	on	on	ADP
gujaf-109	149	17	ghana	ghana	PROPN
gujaf-109	149	18	stock	stock	PROPN
gujaf-109	149	19	exchange	exchange	PROPN
gujaf-109	149	20	for	for	ADP
gujaf-109	149	21	the	the	DET
gujaf-109	149	22	period	period	NOUN
gujaf-109	149	23	2010	2010	NUM
gujaf-109	149	24	-	-	SYM
gujaf-109	149	25	2014	2014	NUM
gujaf-109	149	26	.	.	PUNCT
gujaf-109	150	1	six	six	NUM
gujaf-109	150	2	independent	independent	ADJ
gujaf-109	150	3	variables	variable	NOUN
gujaf-109	150	4	which	which	PRON
gujaf-109	150	5	included	include	VERB
gujaf-109	150	6	the	the	DET
gujaf-109	150	7	client	client	NOUN
gujaf-109	150	8	size	size	NOUN
gujaf-109	150	9	,	,	PUNCT
gujaf-109	150	10	profitability	profitability	NOUN
gujaf-109	150	11	measured	measure	VERB
gujaf-109	150	12	by	by	ADP
gujaf-109	150	13	roa	roa	PROPN
gujaf-109	150	14	,	,	PUNCT
gujaf-109	150	15	loss	loss	NOUN
gujaf-109	150	16	,	,	PUNCT
gujaf-109	150	17	client	client	NOUN
gujaf-109	150	18	risk	risk	NOUN
gujaf-109	150	19	measured	measure	VERB
gujaf-109	150	20	by	by	ADP
gujaf-109	150	21	debt	debt	NOUN
gujaf-109	150	22	ratio	ratio	NOUN
gujaf-109	150	23	,	,	PUNCT
gujaf-109	150	24	year	year	NOUN
gujaf-109	150	25	(	(	PUNCT
gujaf-109	150	26	season	season	NOUN
gujaf-109	150	27	)	)	PUNCT
gujaf-109	150	28	and	and	CCONJ
gujaf-109	150	29	multinational	multinational	ADJ
gujaf-109	150	30	corporation	corporation	NOUN
gujaf-109	150	31	(	(	PUNCT
gujaf-109	150	32	mnc	mnc	PROPN
gujaf-109	150	33	)	)	PUNCT
gujaf-109	150	34	were	be	AUX
gujaf-109	150	35	used	use	VERB
gujaf-109	150	36	as	as	ADP
gujaf-109	150	37	determinants	determinant	NOUN
gujaf-109	150	38	of	of	ADP
gujaf-109	150	39	audit	audit	NOUN
gujaf-109	150	40	fees	fee	NOUN
gujaf-109	150	41	.	.	PUNCT
gujaf-109	151	1	descriptive	descriptive	ADJ
gujaf-109	151	2	statistics	statistic	NOUN
gujaf-109	151	3	,	,	PUNCT
gujaf-109	151	4	correlation	correlation	NOUN
gujaf-109	151	5	analysis	analysis	NOUN
gujaf-109	151	6	and	and	CCONJ
gujaf-109	151	7	regression	regression	NOUN
gujaf-109	151	8	analysis	analysis	NOUN
gujaf-109	151	9	were	be	AUX
gujaf-109	151	10	used	use	VERB
gujaf-109	151	11	for	for	ADP
gujaf-109	151	12	data	datum	NOUN
gujaf-109	151	13	analysis	analysis	NOUN
gujaf-109	151	14	and	and	CCONJ
gujaf-109	151	15	the	the	DET
gujaf-109	151	16	study	study	NOUN
gujaf-109	151	17	reveals	reveal	VERB
gujaf-109	151	18	that	that	SCONJ
gujaf-109	151	19	client	client	NOUN
gujaf-109	151	20	’s	’s	PART
gujaf-109	151	21	size	size	NOUN
gujaf-109	151	22	of	of	ADP
gujaf-109	151	23	business	business	NOUN
gujaf-109	151	24	,	,	PUNCT
gujaf-109	151	25	international	international	ADJ
gujaf-109	151	26	recognition	recognition	NOUN
gujaf-109	151	27	,	,	PUNCT
gujaf-109	151	28	affiliation	affiliation	NOUN
gujaf-109	151	29	of	of	ADP
gujaf-109	151	30	audit	audit	NOUN
gujaf-109	151	31	firms	firm	NOUN
gujaf-109	151	32	(	(	PUNCT
gujaf-109	151	33	big	big	ADJ
gujaf-109	151	34	four	four	NUM
gujaf-109	151	35	firms	firm	NOUN
gujaf-109	151	36	)	)	PUNCT
gujaf-109	151	37	and	and	CCONJ
gujaf-109	151	38	profitability	profitability	NOUN
gujaf-109	151	39	are	be	AUX
gujaf-109	151	40	significant	significant	ADJ
gujaf-109	151	41	determinants	determinant	NOUN
gujaf-109	151	42	of	of	ADP
gujaf-109	151	43	audit	audit	NOUN
gujaf-109	151	44	fee	fee	NOUN
gujaf-109	151	45	in	in	ADP
gujaf-109	151	46	ghana	ghana	PROPN
gujaf-109	151	47	.	.	PUNCT
gujaf-109	152	1	in	in	ADP
gujaf-109	152	2	another	another	DET
gujaf-109	152	3	study	study	NOUN
gujaf-109	152	4	,	,	PUNCT
gujaf-109	152	5	apadore	apadore	NOUN
gujaf-109	152	6	and	and	CCONJ
gujaf-109	152	7	letchumanan	letchumanan	INTJ
gujaf-109	152	8	(	(	PUNCT
gujaf-109	152	9	2016	2016	NUM
gujaf-109	152	10	)	)	PUNCT
gujaf-109	152	11	examine	examine	VERB
gujaf-109	152	12	the	the	DET
gujaf-109	152	13	determinants	determinant	NOUN
gujaf-109	152	14	of	of	ADP
gujaf-109	152	15	audit	audit	NOUN
gujaf-109	152	16	fees	fee	NOUN
gujaf-109	152	17	among	among	ADP
gujaf-109	152	18	listed	list	VERB
gujaf-109	152	19	manufacturing	manufacturing	NOUN
gujaf-109	152	20	companies	company	NOUN
gujaf-109	152	21	in	in	ADP
gujaf-109	152	22	malaysia	malaysia	PROPN
gujaf-109	152	23	for	for	ADP
gujaf-109	152	24	the	the	DET
gujaf-109	152	25	period	period	NOUN
gujaf-109	152	26	2009	2009	NUM
gujaf-109	152	27	-	-	SYM
gujaf-109	152	28	2015	2015	NUM
gujaf-109	152	29	.	.	PUNCT
gujaf-109	153	1	five	five	NUM
gujaf-109	153	2	independent	independent	ADJ
gujaf-109	153	3	variables	variable	NOUN
gujaf-109	153	4	which	which	PRON
gujaf-109	153	5	are	be	AUX
gujaf-109	153	6	profitability	profitability	NOUN
gujaf-109	153	7	,	,	PUNCT
gujaf-109	153	8	corporate	corporate	ADJ
gujaf-109	153	9	size	size	NOUN
gujaf-109	153	10	,	,	PUNCT
gujaf-109	153	11	complexity	complexity	NOUN
gujaf-109	153	12	,	,	PUNCT
gujaf-109	153	13	status	status	NOUN
gujaf-109	153	14	of	of	ADP
gujaf-109	153	15	audit	audit	NOUN
gujaf-109	153	16	firm	firm	ADJ
gujaf-109	153	17	and	and	CCONJ
gujaf-109	153	18	audit	audit	NOUN
gujaf-109	153	19	client	client	NOUN
gujaf-109	153	20	’s	’s	PART
gujaf-109	153	21	risk	risk	NOUN
gujaf-109	153	22	were	be	AUX
gujaf-109	153	23	used	use	VERB
gujaf-109	153	24	as	as	ADP
gujaf-109	153	25	determinants	determinant	NOUN
gujaf-109	153	26	of	of	ADP
gujaf-109	153	27	audit	audit	NOUN
gujaf-109	153	28	fees	fee	NOUN
gujaf-109	153	29	.	.	PUNCT
gujaf-109	154	1	multiple	multiple	ADJ
gujaf-109	154	2	regression	regression	NOUN
gujaf-109	154	3	analysis	analysis	NOUN
gujaf-109	154	4	was	be	AUX
gujaf-109	154	5	employed	employ	VERB
gujaf-109	154	6	and	and	CCONJ
gujaf-109	154	7	the	the	DET
gujaf-109	154	8	results	result	NOUN
gujaf-109	154	9	show	show	VERB
gujaf-109	154	10	that	that	SCONJ
gujaf-109	154	11	all	all	DET
gujaf-109	154	12	the	the	DET
gujaf-109	154	13	independent	independent	ADJ
gujaf-109	154	14	variables	variable	NOUN
gujaf-109	154	15	are	be	AUX
gujaf-109	154	16	significantly	significantly	ADV
gujaf-109	154	17	influencing	influence	VERB
gujaf-109	154	18	audit	audit	NOUN
gujaf-109	154	19	fees	fee	NOUN
gujaf-109	154	20	in	in	ADP
gujaf-109	154	21	malaysia	malaysia	PROPN
gujaf-109	154	22	.	.	PUNCT
gujaf-109	155	1	in	in	ADP
gujaf-109	155	2	addition	addition	NOUN
gujaf-109	155	3	,	,	PUNCT
gujaf-109	155	4	kimeli	kimeli	PROPN
gujaf-109	155	5	(	(	PUNCT
gujaf-109	155	6	2016	2016	NUM
gujaf-109	155	7	)	)	PUNCT
gujaf-109	155	8	investigates	investigate	VERB
gujaf-109	155	9	the	the	DET
gujaf-109	155	10	determinants	determinant	NOUN
gujaf-109	155	11	of	of	ADP
gujaf-109	155	12	audit	audit	NOUN
gujaf-109	155	13	fees	fee	NOUN
gujaf-109	155	14	of	of	ADP
gujaf-109	155	15	62	62	NUM
gujaf-109	155	16	firms	firm	NOUN
gujaf-109	155	17	listed	list	VERB
gujaf-109	155	18	on	on	ADP
gujaf-109	155	19	the	the	DET
gujaf-109	155	20	nairobi	nairobi	PROPN
gujaf-109	155	21	stock	stock	PROPN
gujaf-109	155	22	exchange	exchange	PROPN
gujaf-109	155	23	,	,	PUNCT
gujaf-109	155	24	kenya	kenya	PROPN
gujaf-109	155	25	for	for	ADP
gujaf-109	155	26	the	the	DET
gujaf-109	155	27	period	period	NOUN
gujaf-109	155	28	2008	2008	NUM
gujaf-109	155	29	-	-	SYM
gujaf-109	155	30	2014	2014	NUM
gujaf-109	155	31	.	.	PUNCT
gujaf-109	156	1	linear	linear	ADJ
gujaf-109	156	2	regression	regression	NOUN
gujaf-109	156	3	model	model	NOUN
gujaf-109	156	4	was	be	AUX
gujaf-109	156	5	used	use	VERB
gujaf-109	156	6	to	to	PART
gujaf-109	156	7	test	test	VERB
gujaf-109	156	8	the	the	DET
gujaf-109	156	9	hypothesis	hypothesis	NOUN
gujaf-109	156	10	and	and	CCONJ
gujaf-109	156	11	the	the	DET
gujaf-109	156	12	findings	finding	NOUN
gujaf-109	156	13	of	of	ADP
gujaf-109	156	14	the	the	DET
gujaf-109	156	15	study	study	NOUN
gujaf-109	156	16	show	show	VERB
gujaf-109	156	17	that	that	SCONJ
gujaf-109	156	18	auditor	auditor	NOUN
gujaf-109	156	19	experience	experience	NOUN
gujaf-109	156	20	,	,	PUNCT
gujaf-109	156	21	auditor	auditor	NOUN
gujaf-109	156	22	reputation	reputation	NOUN
gujaf-109	156	23	,	,	PUNCT
gujaf-109	156	24	big	big	ADJ
gujaf-109	156	25	4	4	NUM
gujaf-109	156	26	status	status	NOUN
gujaf-109	156	27	;	;	PUNCT
gujaf-109	156	28	client	client	NOUN
gujaf-109	156	29	size	size	NOUN
gujaf-109	156	30	;	;	PUNCT
gujaf-109	156	31	client	client	NOUN
gujaf-109	156	32	complexity	complexity	NOUN
gujaf-109	156	33	;	;	PUNCT
gujaf-109	156	34	and	and	CCONJ
gujaf-109	156	35	the	the	DET
gujaf-109	156	36	reporting	reporting	NOUN
gujaf-109	156	37	time	time	NOUN
gujaf-109	156	38	lag	lag	NOUN
gujaf-109	156	39	are	be	AUX
gujaf-109	156	40	the	the	DET
gujaf-109	156	41	important	important	ADJ
gujaf-109	156	42	factors	factor	NOUN
gujaf-109	156	43	determining	determine	VERB
gujaf-109	156	44	audit	audit	NOUN
gujaf-109	156	45	fees	fee	NOUN
gujaf-109	156	46	for	for	ADP
gujaf-109	156	47	kenyan	kenyan	ADJ
gujaf-109	156	48	listed	list	VERB
gujaf-109	156	49	firms	firm	NOUN
gujaf-109	156	50	.	.	PUNCT
gujaf-109	157	1	in	in	ADP
gujaf-109	157	2	contrast	contrast	NOUN
gujaf-109	157	3	,	,	PUNCT
gujaf-109	157	4	there	there	PRON
gujaf-109	157	5	is	be	VERB
gujaf-109	157	6	a	a	DET
gujaf-109	157	7	negative	negative	ADJ
gujaf-109	157	8	relationship	relationship	NOUN
gujaf-109	157	9	between	between	ADP
gujaf-109	157	10	audit	audit	NOUN
gujaf-109	157	11	fees	fee	NOUN
gujaf-109	157	12	and	and	CCONJ
gujaf-109	157	13	auditor	auditor	NOUN
gujaf-109	157	14	size	size	NOUN
gujaf-109	157	15	while	while	SCONJ
gujaf-109	157	16	reporting	report	VERB
gujaf-109	157	17	season	season	NOUN
gujaf-109	157	18	,	,	PUNCT
gujaf-109	157	19	client	client	NOUN
gujaf-109	157	20	profitability	profitability	NOUN
gujaf-109	157	21	,	,	PUNCT
gujaf-109	157	22	and	and	CCONJ
gujaf-109	157	23	client	client	NOUN
gujaf-109	157	24	risk	risk	NOUN
gujaf-109	157	25	were	be	AUX
gujaf-109	157	26	found	find	VERB
gujaf-109	157	27	to	to	PART
gujaf-109	157	28	have	have	VERB
gujaf-109	157	29	no	no	DET
gujaf-109	157	30	relationship	relationship	NOUN
gujaf-109	157	31	with	with	ADP
gujaf-109	157	32	audit	audit	NOUN
gujaf-109	157	33	fees	fee	NOUN
gujaf-109	157	34	.	.	PUNCT
gujaf-109	158	1	similarly	similarly	ADV
gujaf-109	158	2	,	,	PUNCT
gujaf-109	158	3	kikhia	kikhia	PROPN
gujaf-109	158	4	(	(	PUNCT
gujaf-109	158	5	2015	2015	NUM
gujaf-109	158	6	)	)	PUNCT
gujaf-109	158	7	examines	examine	VERB
gujaf-109	158	8	the	the	DET
gujaf-109	158	9	factors	factor	NOUN
gujaf-109	158	10	influencing	influence	VERB
gujaf-109	158	11	external	external	ADJ
gujaf-109	158	12	auditors	auditor	NOUN
gujaf-109	158	13	’	’	PART
gujaf-109	158	14	fees	fee	NOUN
gujaf-109	158	15	of	of	ADP
gujaf-109	158	16	117	117	NUM
gujaf-109	158	17	nonfinancial	nonfinancial	ADJ
gujaf-109	158	18	companies	company	NOUN
gujaf-109	158	19	listed	list	VERB
gujaf-109	158	20	on	on	ADP
gujaf-109	158	21	the	the	DET
gujaf-109	158	22	amman	amman	PROPN
gujaf-109	158	23	stock	stock	PROPN
gujaf-109	158	24	exchange	exchange	PROPN
gujaf-109	158	25	jordan	jordan	PROPN
gujaf-109	158	26	for	for	ADP
gujaf-109	158	27	the	the	DET
gujaf-109	158	28	period	period	NOUN
gujaf-109	158	29	2010	2010	NUM
gujaf-109	158	30	-	-	SYM
gujaf-109	158	31	2012	2012	NUM
gujaf-109	158	32	.	.	PUNCT
gujaf-109	159	1	the	the	DET
gujaf-109	159	2	independent	independent	ADJ
gujaf-109	159	3	variables	variable	NOUN
gujaf-109	159	4	used	use	VERB
gujaf-109	159	5	were	be	AUX
gujaf-109	159	6	auditee	auditee	NOUN
gujaf-109	159	7	size	size	NOUN
gujaf-109	159	8	,	,	PUNCT
gujaf-109	159	9	complexity	complexity	NOUN
gujaf-109	159	10	of	of	ADP
gujaf-109	159	11	client	client	NOUN
gujaf-109	159	12	,	,	PUNCT
gujaf-109	159	13	profitability	profitability	NOUN
gujaf-109	159	14	,	,	PUNCT
gujaf-109	159	15	client	client	NOUN
gujaf-109	159	16	risk	risk	NOUN
gujaf-109	159	17	,	,	PUNCT
gujaf-109	159	18	auditor	auditor	NOUN
gujaf-109	159	19	size	size	NOUN
gujaf-109	159	20	and	and	CCONJ
gujaf-109	159	21	auditor	auditor	NOUN
gujaf-109	159	22	tenure	tenure	NOUN
gujaf-109	159	23	.	.	PUNCT
gujaf-109	160	1	ordinary	ordinary	ADJ
gujaf-109	160	2	least	least	ADJ
gujaf-109	160	3	squares	square	NOUN
gujaf-109	160	4	(	(	PUNCT
gujaf-109	160	5	ols	ol	NOUN
gujaf-109	160	6	)	)	PUNCT
gujaf-109	160	7	regression	regression	NOUN
gujaf-109	160	8	model	model	NOUN
gujaf-109	160	9	was	be	AUX
gujaf-109	160	10	used	use	VERB
gujaf-109	160	11	as	as	ADP
gujaf-109	160	12	the	the	DET
gujaf-109	160	13	method	method	NOUN
gujaf-109	160	14	of	of	ADP
gujaf-109	160	15	data	datum	NOUN
gujaf-109	160	16	analysis	analysis	NOUN
gujaf-109	160	17	and	and	CCONJ
gujaf-109	160	18	the	the	DET
gujaf-109	160	19	results	result	NOUN
gujaf-109	160	20	show	show	VERB
gujaf-109	160	21	that	that	SCONJ
gujaf-109	160	22	auditee	auditee	NOUN
gujaf-109	160	23	size	size	NOUN
gujaf-109	160	24	and	and	CCONJ
gujaf-109	160	25	profitability	profitability	NOUN
gujaf-109	160	26	of	of	ADP
gujaf-109	160	27	the	the	DET
gujaf-109	160	28	audit	audit	NOUN
gujaf-109	160	29	client	client	NOUN
gujaf-109	160	30	are	be	AUX
gujaf-109	160	31	positively	positively	ADV
gujaf-109	160	32	related	relate	VERB
gujaf-109	160	33	to	to	ADP
gujaf-109	160	34	audit	audit	NOUN
gujaf-109	160	35	fees	fee	NOUN
gujaf-109	160	36	.	.	PUNCT
gujaf-109	161	1	however	however	ADV
gujaf-109	161	2	,	,	PUNCT
gujaf-109	161	3	financial	financial	ADJ
gujaf-109	161	4	risk	risk	NOUN
gujaf-109	161	5	is	be	AUX
gujaf-109	161	6	found	find	VERB
gujaf-109	161	7	to	to	PART
gujaf-109	161	8	be	be	AUX
gujaf-109	161	9	significantly	significantly	ADV
gujaf-109	161	10	and	and	CCONJ
gujaf-109	161	11	negatively	negatively	ADV
gujaf-109	161	12	associated	associate	VERB
gujaf-109	161	13	with	with	ADP
gujaf-109	161	14	audit	audit	NOUN
gujaf-109	161	15	fees	fee	NOUN
gujaf-109	161	16	,	,	PUNCT
gujaf-109	161	17	while	while	SCONJ
gujaf-109	161	18	audit	audit	NOUN
gujaf-109	161	19	tenure	tenure	NOUN
gujaf-109	161	20	has	have	VERB
gujaf-109	161	21	no	no	DET
gujaf-109	161	22	significant	significant	ADJ
gujaf-109	161	23	5	5	NUM
gujaf-109	161	24	relationship	relationship	NOUN
gujaf-109	161	25	with	with	ADP
gujaf-109	161	26	audit	audit	NOUN
gujaf-109	161	27	fees	fee	NOUN
gujaf-109	161	28	.	.	PUNCT
gujaf-109	162	1	furthermore	furthermore	ADV
gujaf-109	162	2	,	,	PUNCT
gujaf-109	162	3	vulhaq	vulhaq	NOUN
gujaf-109	162	4	and	and	CCONJ
gujaf-109	162	5	leghari	leghari	ADJ
gujaf-109	162	6	(	(	PUNCT
gujaf-109	162	7	2015	2015	NUM
gujaf-109	162	8	)	)	PUNCT
gujaf-109	162	9	investigate	investigate	VERB
gujaf-109	162	10	the	the	DET
gujaf-109	162	11	determinants	determinant	NOUN
gujaf-109	162	12	of	of	ADP
gujaf-109	162	13	audit	audit	NOUN
gujaf-109	162	14	fees	fee	NOUN
gujaf-109	162	15	in	in	ADP
gujaf-109	162	16	pakistan	pakistan	PROPN
gujaf-109	162	17	and	and	CCONJ
gujaf-109	162	18	reported	report	VERB
gujaf-109	162	19	that	that	SCONJ
gujaf-109	162	20	that	that	DET
gujaf-109	162	21	client	client	NOUN
gujaf-109	162	22	’s	’s	PART
gujaf-109	162	23	size	size	NOUN
gujaf-109	162	24	of	of	ADP
gujaf-109	162	25	business	business	NOUN
gujaf-109	162	26	,	,	PUNCT
gujaf-109	162	27	complexity	complexity	NOUN
gujaf-109	162	28	of	of	ADP
gujaf-109	162	29	business	business	NOUN
gujaf-109	162	30	and	and	CCONJ
gujaf-109	162	31	international	international	ADJ
gujaf-109	162	32	recognition	recognition	NOUN
gujaf-109	162	33	and	and	CCONJ
gujaf-109	162	34	affiliation	affiliation	NOUN
gujaf-109	162	35	of	of	ADP
gujaf-109	162	36	audit	audit	NOUN
gujaf-109	162	37	firms	firm	NOUN
gujaf-109	162	38	(	(	PUNCT
gujaf-109	162	39	big	big	ADJ
gujaf-109	162	40	four	four	NUM
gujaf-109	162	41	firms	firm	NOUN
gujaf-109	162	42	)	)	PUNCT
gujaf-109	162	43	are	be	AUX
gujaf-109	162	44	significant	significant	ADJ
gujaf-109	162	45	determinants	determinant	NOUN
gujaf-109	162	46	of	of	ADP
gujaf-109	162	47	audit	audit	NOUN
gujaf-109	162	48	fees	fee	NOUN
gujaf-109	162	49	in	in	ADP
gujaf-109	162	50	pakistan	pakistan	PROPN
gujaf-109	162	51	.	.	PUNCT
gujaf-109	163	1	urhoghide	urhoghide	ADJ
gujaf-109	163	2	and	and	CCONJ
gujaf-109	163	3	emeni	emeni	ADJ
gujaf-109	163	4	(	(	PUNCT
gujaf-109	163	5	2014	2014	NUM
gujaf-109	163	6	)	)	PUNCT
gujaf-109	163	7	examine	examine	VERB
gujaf-109	163	8	the	the	DET
gujaf-109	163	9	impacts	impact	NOUN
gujaf-109	163	10	of	of	ADP
gujaf-109	163	11	client	client	NOUN
gujaf-109	163	12	size	size	NOUN
gujaf-109	163	13	,	,	PUNCT
gujaf-109	163	14	profitability	profitability	NOUN
gujaf-109	163	15	,	,	PUNCT
gujaf-109	163	16	complexity	complexity	NOUN
gujaf-109	163	17	,	,	PUNCT
gujaf-109	163	18	fiscal	fiscal	ADJ
gujaf-109	163	19	year	year	NOUN
gujaf-109	163	20	end	end	NOUN
gujaf-109	163	21	and	and	CCONJ
gujaf-109	163	22	industry	industry	NOUN
gujaf-109	163	23	on	on	ADP
gujaf-109	163	24	audit	audit	NOUN
gujaf-109	163	25	fees	fee	NOUN
gujaf-109	163	26	in	in	ADP
gujaf-109	163	27	nigeria	nigeria	PROPN
gujaf-109	163	28	.	.	PUNCT
gujaf-109	164	1	the	the	DET
gujaf-109	164	2	population	population	NOUN
gujaf-109	164	3	of	of	ADP
gujaf-109	164	4	the	the	DET
gujaf-109	164	5	study	study	NOUN
gujaf-109	164	6	covered	cover	VERB
gujaf-109	164	7	all	all	DET
gujaf-109	164	8	quoted	quote	VERB
gujaf-109	164	9	companies	company	NOUN
gujaf-109	164	10	on	on	ADP
gujaf-109	164	11	the	the	DET
gujaf-109	164	12	nigerian	nigerian	ADJ
gujaf-109	164	13	stock	stock	NOUN
gujaf-109	164	14	exchange	exchange	PROPN
gujaf-109	164	15	(	(	PUNCT
gujaf-109	164	16	nse	nse	NOUN
gujaf-109	164	17	)	)	PUNCT
gujaf-109	164	18	from	from	ADP
gujaf-109	164	19	2007	2007	NUM
gujaf-109	164	20	-	-	SYM
gujaf-109	164	21	2011	2011	NUM
gujaf-109	164	22	.	.	PUNCT
gujaf-109	165	1	secondary	secondary	ADJ
gujaf-109	165	2	data	datum	NOUN
gujaf-109	165	3	obtained	obtain	VERB
gujaf-109	165	4	from	from	ADP
gujaf-109	165	5	the	the	DET
gujaf-109	165	6	published	publish	VERB
gujaf-109	165	7	annual	annual	ADJ
gujaf-109	165	8	accounts	account	NOUN
gujaf-109	165	9	and	and	CCONJ
gujaf-109	165	10	reports	report	NOUN
gujaf-109	165	11	of	of	ADP
gujaf-109	165	12	one	one	NUM
gujaf-109	165	13	hundred	hundred	NUM
gujaf-109	165	14	and	and	CCONJ
gujaf-109	165	15	fifty	fifty	NUM
gujaf-109	165	16	-	-	PUNCT
gujaf-109	165	17	three	three	NUM
gujaf-109	165	18	(	(	PUNCT
gujaf-109	165	19	153	153	NUM
gujaf-109	165	20	)	)	PUNCT
gujaf-109	165	21	companies	company	NOUN
gujaf-109	165	22	from	from	ADP
gujaf-109	165	23	eleven	eleven	NUM
gujaf-109	165	24	sectors	sector	NOUN
gujaf-109	165	25	were	be	AUX
gujaf-109	165	26	used	use	VERB
gujaf-109	165	27	.	.	PUNCT
gujaf-109	166	1	the	the	DET
gujaf-109	166	2	simple	simple	ADJ
gujaf-109	166	3	random	random	ADJ
gujaf-109	166	4	sampling	sampling	NOUN
gujaf-109	166	5	technique	technique	NOUN
gujaf-109	166	6	was	be	AUX
gujaf-109	166	7	used	use	VERB
gujaf-109	166	8	in	in	ADP
gujaf-109	166	9	the	the	DET
gujaf-109	166	10	selection	selection	NOUN
gujaf-109	166	11	of	of	ADP
gujaf-109	166	12	companies	company	NOUN
gujaf-109	166	13	from	from	ADP
gujaf-109	166	14	the	the	DET
gujaf-109	166	15	population	population	NOUN
gujaf-109	166	16	.	.	PUNCT
gujaf-109	167	1	descriptive	descriptive	ADJ
gujaf-109	167	2	statistics	statistic	NOUN
gujaf-109	167	3	,	,	PUNCT
gujaf-109	167	4	correlation	correlation	NOUN
gujaf-109	167	5	analysis	analysis	NOUN
gujaf-109	167	6	and	and	CCONJ
gujaf-109	167	7	fixed	fix	VERB
gujaf-109	167	8	effects	effect	NOUN
gujaf-109	167	9	regression	regression	VERB
gujaf-109	167	10	analysis	analysis	NOUN
gujaf-109	167	11	were	be	AUX
gujaf-109	167	12	conducted	conduct	VERB
gujaf-109	167	13	and	and	CCONJ
gujaf-109	167	14	the	the	DET
gujaf-109	167	15	results	result	NOUN
gujaf-109	167	16	showed	show	VERB
gujaf-109	167	17	that	that	SCONJ
gujaf-109	167	18	client	client	NOUN
gujaf-109	167	19	size	size	NOUN
gujaf-109	167	20	,	,	PUNCT
gujaf-109	167	21	profitability	profitability	NOUN
gujaf-109	167	22	,	,	PUNCT
gujaf-109	167	23	complexity	complexity	NOUN
gujaf-109	167	24	,	,	PUNCT
gujaf-109	167	25	fiscal	fiscal	ADJ
gujaf-109	167	26	year	year	NOUN
gujaf-109	167	27	end	end	NOUN
gujaf-109	167	28	and	and	CCONJ
gujaf-109	167	29	industry	industry	NOUN
gujaf-109	167	30	significantly	significantly	ADV
gujaf-109	167	31	affect	affect	VERB
gujaf-109	167	32	audit	audit	NOUN
gujaf-109	167	33	fees	fee	NOUN
gujaf-109	167	34	in	in	ADP
gujaf-109	167	35	nigeria	nigeria	PROPN
gujaf-109	167	36	.	.	PUNCT
gujaf-109	168	1	in	in	ADP
gujaf-109	168	2	the	the	DET
gujaf-109	168	3	same	same	ADJ
gujaf-109	168	4	vein	vein	NOUN
gujaf-109	168	5	,	,	PUNCT
gujaf-109	168	6	el	el	NOUN
gujaf-109	168	7	-	-	PUNCT
gujaf-109	168	8	gammal	gammal	NOUN
gujaf-109	168	9	(	(	PUNCT
gujaf-109	168	10	2012	2012	NUM
gujaf-109	168	11	)	)	PUNCT
gujaf-109	168	12	assesses	assess	VERB
gujaf-109	168	13	the	the	DET
gujaf-109	168	14	views	view	NOUN
gujaf-109	168	15	of	of	ADP
gujaf-109	168	16	external	external	ADJ
gujaf-109	168	17	auditors	auditor	NOUN
gujaf-109	168	18	and	and	CCONJ
gujaf-109	168	19	client	client	NOUN
gujaf-109	168	20	’s	’s	PART
gujaf-109	168	21	representatives	representative	NOUN
gujaf-109	168	22	(	(	PUNCT
gujaf-109	168	23	accountants	accountant	NOUN
gujaf-109	168	24	,	,	PUNCT
gujaf-109	168	25	financial	financial	ADJ
gujaf-109	168	26	controllers	controller	NOUN
gujaf-109	168	27	and	and	CCONJ
gujaf-109	168	28	internal	internal	ADJ
gujaf-109	168	29	auditors	auditor	NOUN
gujaf-109	168	30	)	)	PUNCT
gujaf-109	168	31	about	about	ADP
gujaf-109	168	32	the	the	DET
gujaf-109	168	33	factors	factor	NOUN
gujaf-109	168	34	affecting	affect	VERB
gujaf-109	168	35	audit	audit	NOUN
gujaf-109	168	36	fees	fee	NOUN
gujaf-109	168	37	in	in	ADP
gujaf-109	168	38	lebanon	lebanon	PROPN
gujaf-109	168	39	.	.	PUNCT
gujaf-109	169	1	a	a	DET
gujaf-109	169	2	self	self	NOUN
gujaf-109	169	3	-	-	PUNCT
gujaf-109	169	4	administered	administer	VERB
gujaf-109	169	5	copies	copy	NOUN
gujaf-109	169	6	of	of	ADP
gujaf-109	169	7	questionnaire	questionnaire	NOUN
gujaf-109	169	8	were	be	AUX
gujaf-109	169	9	given	give	VERB
gujaf-109	169	10	to	to	ADP
gujaf-109	169	11	a	a	DET
gujaf-109	169	12	sample	sample	NOUN
gujaf-109	169	13	of	of	ADP
gujaf-109	169	14	80	80	NUM
gujaf-109	169	15	respondents	respondent	NOUN
gujaf-109	169	16	,	,	PUNCT
gujaf-109	169	17	while	while	SCONJ
gujaf-109	169	18	descriptive	descriptive	ADJ
gujaf-109	169	19	statistics	statistic	NOUN
gujaf-109	169	20	,	,	PUNCT
gujaf-109	169	21	means	mean	NOUN
gujaf-109	169	22	,	,	PUNCT
gujaf-109	169	23	standard	standard	ADJ
gujaf-109	169	24	deviation	deviation	NOUN
gujaf-109	169	25	and	and	CCONJ
gujaf-109	169	26	mann	mann	PROPN
gujaf-109	169	27	-	-	PUNCT
gujaf-109	169	28	whitney	whitney	PROPN
gujaf-109	169	29	u	u	PROPN
gujaf-109	169	30	test	test	NOUN
gujaf-109	169	31	were	be	AUX
gujaf-109	169	32	used	use	VERB
gujaf-109	169	33	as	as	ADP
gujaf-109	169	34	techniques	technique	NOUN
gujaf-109	169	35	for	for	ADP
gujaf-109	169	36	data	datum	NOUN
gujaf-109	169	37	analysis	analysis	NOUN
gujaf-109	169	38	.	.	PUNCT
gujaf-109	170	1	the	the	DET
gujaf-109	170	2	study	study	NOUN
gujaf-109	170	3	found	find	VERB
gujaf-109	170	4	that	that	SCONJ
gujaf-109	170	5	the	the	DET
gujaf-109	170	6	most	most	ADV
gujaf-109	170	7	important	important	ADJ
gujaf-109	170	8	factor	factor	NOUN
gujaf-109	170	9	determining	determine	VERB
gujaf-109	170	10	audit	audit	NOUN
gujaf-109	170	11	fees	fee	NOUN
gujaf-109	170	12	in	in	ADP
gujaf-109	170	13	lebanon	lebanon	PROPN
gujaf-109	170	14	is	be	AUX
gujaf-109	170	15	whether	whether	SCONJ
gujaf-109	170	16	the	the	DET
gujaf-109	170	17	audit	audit	NOUN
gujaf-109	170	18	firm	firm	NOUN
gujaf-109	170	19	is	be	AUX
gujaf-109	170	20	one	one	NUM
gujaf-109	170	21	of	of	ADP
gujaf-109	170	22	the	the	DET
gujaf-109	170	23	big	big	ADJ
gujaf-109	170	24	four	four	NUM
gujaf-109	170	25	or	or	CCONJ
gujaf-109	170	26	not	not	PART
gujaf-109	170	27	and	and	CCONJ
gujaf-109	170	28	the	the	DET
gujaf-109	170	29	least	least	ADV
gujaf-109	170	30	important	important	ADJ
gujaf-109	170	31	factor	factor	NOUN
gujaf-109	170	32	is	be	AUX
gujaf-109	170	33	the	the	DET
gujaf-109	170	34	size	size	NOUN
gujaf-109	170	35	of	of	ADP
gujaf-109	170	36	the	the	DET
gujaf-109	170	37	audit	audit	NOUN
gujaf-109	170	38	firm	firm	NOUN
gujaf-109	170	39	based	base	VERB
gujaf-109	170	40	on	on	ADP
gujaf-109	170	41	the	the	DET
gujaf-109	170	42	number	number	NOUN
gujaf-109	170	43	of	of	ADP
gujaf-109	170	44	its	its	PRON
gujaf-109	170	45	employees	employee	NOUN
gujaf-109	170	46	.	.	PUNCT
gujaf-109	171	1	it	it	PRON
gujaf-109	171	2	is	be	AUX
gujaf-109	171	3	evidenced	evidence	VERB
gujaf-109	171	4	from	from	ADP
gujaf-109	171	5	the	the	DET
gujaf-109	171	6	review	review	NOUN
gujaf-109	171	7	of	of	ADP
gujaf-109	171	8	literature	literature	NOUN
gujaf-109	171	9	that	that	PRON
gujaf-109	171	10	most	most	ADJ
gujaf-109	171	11	of	of	ADP
gujaf-109	171	12	the	the	DET
gujaf-109	171	13	studies	study	NOUN
gujaf-109	171	14	on	on	ADP
gujaf-109	171	15	the	the	DET
gujaf-109	171	16	determinants	determinant	NOUN
gujaf-109	171	17	of	of	ADP
gujaf-109	171	18	audit	audit	NOUN
gujaf-109	171	19	fees	fee	NOUN
gujaf-109	171	20	are	be	AUX
gujaf-109	171	21	conducted	conduct	VERB
gujaf-109	171	22	outside	outside	ADP
gujaf-109	171	23	nigeria	nigeria	PROPN
gujaf-109	171	24	and	and	CCONJ
gujaf-109	171	25	the	the	DET
gujaf-109	171	26	need	need	NOUN
gujaf-109	171	27	to	to	PART
gujaf-109	171	28	carry	carry	VERB
gujaf-109	171	29	out	out	ADP
gujaf-109	171	30	such	such	ADJ
gujaf-109	171	31	study	study	NOUN
gujaf-109	171	32	in	in	ADP
gujaf-109	171	33	nigeria	nigeria	PROPN
gujaf-109	171	34	.	.	PUNCT
gujaf-109	172	1	furthermore	furthermore	ADV
gujaf-109	172	2	,	,	PUNCT
gujaf-109	172	3	the	the	DET
gujaf-109	172	4	most	most	ADV
gujaf-109	172	5	important	important	ADJ
gujaf-109	172	6	determinants	determinant	NOUN
gujaf-109	172	7	of	of	ADP
gujaf-109	172	8	audit	audit	NOUN
gujaf-109	172	9	fees	fee	NOUN
gujaf-109	172	10	from	from	ADP
gujaf-109	172	11	the	the	DET
gujaf-109	172	12	review	review	NOUN
gujaf-109	172	13	of	of	ADP
gujaf-109	172	14	empirical	empirical	ADJ
gujaf-109	172	15	studies	study	NOUN
gujaf-109	172	16	were	be	AUX
gujaf-109	172	17	the	the	DET
gujaf-109	172	18	size	size	NOUN
gujaf-109	172	19	of	of	ADP
gujaf-109	172	20	the	the	DET
gujaf-109	172	21	audited	audited	ADJ
gujaf-109	172	22	company	company	NOUN
gujaf-109	172	23	,	,	PUNCT
gujaf-109	172	24	profitability	profitability	NOUN
gujaf-109	172	25	,	,	PUNCT
gujaf-109	172	26	international	international	ADJ
gujaf-109	172	27	recognition	recognition	NOUN
gujaf-109	172	28	,	,	PUNCT
gujaf-109	172	29	client	client	NOUN
gujaf-109	172	30	complexity	complexity	NOUN
gujaf-109	172	31	,	,	PUNCT
gujaf-109	172	32	affiliation	affiliation	NOUN
gujaf-109	172	33	of	of	ADP
gujaf-109	172	34	the	the	DET
gujaf-109	172	35	audit	audit	NOUN
gujaf-109	172	36	firm	firm	NOUN
gujaf-109	172	37	to	to	ADP
gujaf-109	172	38	big	big	ADJ
gujaf-109	172	39	four	four	NUM
gujaf-109	172	40	international	international	ADJ
gujaf-109	172	41	audit	audit	NOUN
gujaf-109	172	42	firms	firm	NOUN
gujaf-109	172	43	,	,	PUNCT
gujaf-109	172	44	audit	audit	NOUN
gujaf-109	172	45	client	client	NOUN
gujaf-109	172	46	’s	’s	PART
gujaf-109	172	47	risk	risk	NOUN
gujaf-109	172	48	,	,	PUNCT
gujaf-109	172	49	auditor	auditor	NOUN
gujaf-109	172	50	experience	experience	NOUN
gujaf-109	172	51	,	,	PUNCT
gujaf-109	172	52	auditor	auditor	NOUN
gujaf-109	172	53	reputation	reputation	NOUN
gujaf-109	172	54	,	,	PUNCT
gujaf-109	172	55	and	and	CCONJ
gujaf-109	172	56	the	the	DET
gujaf-109	172	57	reporting	reporting	NOUN
gujaf-109	172	58	time	time	NOUN
gujaf-109	172	59	lag	lag	NOUN
gujaf-109	172	60	.	.	PUNCT
gujaf-109	173	1	3	3	X
gujaf-109	173	2	.	.	X
gujaf-109	173	3	methodology	methodology	NOUN
gujaf-109	173	4	and	and	CCONJ
gujaf-109	173	5	model	model	NOUN
gujaf-109	173	6	specification	specification	NOUN
gujaf-109	173	7	the	the	DET
gujaf-109	173	8	population	population	NOUN
gujaf-109	173	9	of	of	ADP
gujaf-109	173	10	the	the	DET
gujaf-109	173	11	study	study	NOUN
gujaf-109	173	12	covers	cover	VERB
gujaf-109	173	13	all	all	DET
gujaf-109	173	14	the	the	DET
gujaf-109	173	15	twenty	twenty	NUM
gujaf-109	173	16	-	-	PUNCT
gujaf-109	173	17	six	six	NUM
gujaf-109	173	18	(	(	PUNCT
gujaf-109	173	19	26	26	NUM
gujaf-109	173	20	)	)	PUNCT
gujaf-109	173	21	insurance	insurance	NOUN
gujaf-109	173	22	and	and	CCONJ
gujaf-109	173	23	assurance	assurance	NOUN
gujaf-109	173	24	companies	company	NOUN
gujaf-109	173	25	listed	list	VERB
gujaf-109	173	26	on	on	ADP
gujaf-109	173	27	the	the	DET
gujaf-109	173	28	floor	floor	NOUN
gujaf-109	173	29	of	of	ADP
gujaf-109	173	30	the	the	DET
gujaf-109	173	31	nigerian	nigerian	ADJ
gujaf-109	173	32	stock	stock	NOUN
gujaf-109	173	33	exchange	exchange	PROPN
gujaf-109	173	34	as	as	ADP
gujaf-109	173	35	at	at	ADP
gujaf-109	173	36	31	31	NUM
gujaf-109	173	37	december	december	PROPN
gujaf-109	173	38	,	,	PUNCT
gujaf-109	173	39	2020	2020	NUM
gujaf-109	173	40	.	.	PUNCT
gujaf-109	174	1	the	the	DET
gujaf-109	174	2	sample	sample	NOUN
gujaf-109	174	3	size	size	NOUN
gujaf-109	174	4	of	of	ADP
gujaf-109	174	5	this	this	DET
gujaf-109	174	6	study	study	NOUN
gujaf-109	174	7	is	be	AUX
gujaf-109	174	8	arrived	arrive	VERB
gujaf-109	174	9	at	at	ADP
gujaf-109	174	10	by	by	ADP
gujaf-109	174	11	applying	apply	VERB
gujaf-109	174	12	the	the	DET
gujaf-109	174	13	following	follow	VERB
gujaf-109	174	14	three	three	NUM
gujaf-109	174	15	(	(	PUNCT
gujaf-109	174	16	3	3	NUM
gujaf-109	174	17	)	)	PUNCT
gujaf-109	174	18	point	point	NOUN
gujaf-109	174	19	filters	filter	NOUN
gujaf-109	174	20	.	.	PUNCT
gujaf-109	175	1	for	for	SCONJ
gujaf-109	175	2	an	an	DET
gujaf-109	175	3	insurance	insurance	NOUN
gujaf-109	175	4	company	company	NOUN
gujaf-109	175	5	to	to	PART
gujaf-109	175	6	be	be	AUX
gujaf-109	175	7	selected	select	VERB
gujaf-109	175	8	,	,	PUNCT
gujaf-109	175	9	(	(	PUNCT
gujaf-109	175	10	1	1	X
gujaf-109	175	11	)	)	PUNCT
gujaf-109	175	12	it	it	PRON
gujaf-109	175	13	must	must	AUX
gujaf-109	175	14	have	have	AUX
gujaf-109	175	15	been	be	AUX
gujaf-109	175	16	listed	list	VERB
gujaf-109	175	17	on	on	ADP
gujaf-109	175	18	the	the	DET
gujaf-109	175	19	floor	floor	NOUN
gujaf-109	175	20	of	of	ADP
gujaf-109	175	21	the	the	DET
gujaf-109	175	22	nigerian	nigerian	ADJ
gujaf-109	175	23	stock	stock	NOUN
gujaf-109	175	24	exchange	exchange	NOUN
gujaf-109	175	25	throughout	throughout	ADP
gujaf-109	175	26	the	the	DET
gujaf-109	175	27	periods	period	NOUN
gujaf-109	175	28	of	of	ADP
gujaf-109	175	29	study	study	NOUN
gujaf-109	175	30	without	without	ADP
gujaf-109	175	31	being	be	AUX
gujaf-109	175	32	delisted	delist	VERB
gujaf-109	175	33	;	;	PUNCT
gujaf-109	175	34	(	(	PUNCT
gujaf-109	175	35	2	2	X
gujaf-109	175	36	)	)	PUNCT
gujaf-109	175	37	it	it	PRON
gujaf-109	175	38	must	must	AUX
gujaf-109	175	39	have	have	VERB
gujaf-109	175	40	complete	complete	ADJ
gujaf-109	175	41	annual	annual	ADJ
gujaf-109	175	42	reports	report	NOUN
gujaf-109	175	43	and	and	CCONJ
gujaf-109	175	44	accounts	account	NOUN
gujaf-109	175	45	covering	cover	VERB
gujaf-109	175	46	such	such	ADJ
gujaf-109	175	47	study	study	NOUN
gujaf-109	175	48	periods	period	NOUN
gujaf-109	175	49	;	;	PUNCT
gujaf-109	175	50	and	and	CCONJ
gujaf-109	175	51	(	(	PUNCT
gujaf-109	175	52	3	3	X
gujaf-109	175	53	)	)	PUNCT
gujaf-109	175	54	it	it	PRON
gujaf-109	175	55	must	must	AUX
gujaf-109	175	56	engage	engage	VERB
gujaf-109	175	57	in	in	ADP
gujaf-109	175	58	the	the	DET
gujaf-109	175	59	insurance	insurance	NOUN
gujaf-109	175	60	business	business	NOUN
gujaf-109	175	61	and	and	CCONJ
gujaf-109	175	62	not	not	PART
gujaf-109	175	63	assurance	assurance	NOUN
gujaf-109	175	64	business	business	NOUN
gujaf-109	175	65	.	.	PUNCT
gujaf-109	176	1	after	after	ADP
gujaf-109	176	2	applying	apply	VERB
gujaf-109	176	3	the	the	DET
gujaf-109	176	4	filter	filter	NOUN
gujaf-109	176	5	,	,	PUNCT
gujaf-109	176	6	twelve	twelve	NUM
gujaf-109	176	7	(	(	PUNCT
gujaf-109	176	8	12	12	NUM
gujaf-109	176	9	)	)	PUNCT
gujaf-109	176	10	listed	list	VERB
gujaf-109	176	11	insurance	insurance	NOUN
gujaf-109	176	12	companies	company	NOUN
gujaf-109	176	13	in	in	ADP
gujaf-109	176	14	nigeria	nigeria	PROPN
gujaf-109	176	15	qualified	qualify	VERB
gujaf-109	176	16	as	as	SCONJ
gujaf-109	176	17	presented	present	VERB
gujaf-109	176	18	in	in	ADP
gujaf-109	176	19	table	table	NOUN
gujaf-109	176	20	2	2	NUM
gujaf-109	176	21	.	.	PUNCT
gujaf-109	177	1	this	this	DET
gujaf-109	177	2	study	study	NOUN
gujaf-109	177	3	uses	use	VERB
gujaf-109	177	4	secondary	secondary	ADJ
gujaf-109	177	5	sources	source	NOUN
gujaf-109	177	6	of	of	ADP
gujaf-109	177	7	data	datum	NOUN
gujaf-109	177	8	which	which	PRON
gujaf-109	177	9	was	be	AUX
gujaf-109	177	10	extracted	extract	VERB
gujaf-109	177	11	from	from	ADP
gujaf-109	177	12	the	the	DET
gujaf-109	177	13	annual	annual	ADJ
gujaf-109	177	14	reports	report	NOUN
gujaf-109	177	15	and	and	CCONJ
gujaf-109	177	16	accounts	account	NOUN
gujaf-109	177	17	of	of	ADP
gujaf-109	177	18	the	the	DET
gujaf-109	177	19	sampled	sample	VERB
gujaf-109	177	20	companies	company	NOUN
gujaf-109	177	21	for	for	ADP
gujaf-109	177	22	the	the	DET
gujaf-109	177	23	periods	period	NOUN
gujaf-109	177	24	2011	2011	NUM
gujaf-109	177	25	-	-	SYM
gujaf-109	177	26	2020	2020	NUM
gujaf-109	177	27	.	.	PUNCT
gujaf-109	178	1	descriptive	descriptive	ADJ
gujaf-109	178	2	statistics	statistic	NOUN
gujaf-109	178	3	and	and	CCONJ
gujaf-109	178	4	gls	gl	VERB
gujaf-109	178	5	random	random	ADJ
gujaf-109	178	6	effect	effect	NOUN
gujaf-109	178	7	regression	regression	NOUN
gujaf-109	178	8	were	be	AUX
gujaf-109	178	9	employed	employ	VERB
gujaf-109	178	10	as	as	ADP
gujaf-109	178	11	techniques	technique	NOUN
gujaf-109	178	12	for	for	ADP
gujaf-109	178	13	data	datum	NOUN
gujaf-109	178	14	analysis	analysis	NOUN
gujaf-109	178	15	.	.	PUNCT
gujaf-109	179	1	3.1	3.1	NUM
gujaf-109	179	2	variables	variable	NOUN
gujaf-109	179	3	of	of	ADP
gujaf-109	179	4	the	the	DET
gujaf-109	179	5	study	study	NOUN
gujaf-109	179	6	and	and	CCONJ
gujaf-109	179	7	their	their	PRON
gujaf-109	179	8	measurements	measurement	NOUN
gujaf-109	179	9	this	this	DET
gujaf-109	179	10	study	study	NOUN
gujaf-109	179	11	uses	use	VERB
gujaf-109	179	12	two	two	NUM
gujaf-109	179	13	sets	set	NOUN
gujaf-109	179	14	of	of	ADP
gujaf-109	179	15	variables	variable	NOUN
gujaf-109	179	16	.	.	PUNCT
gujaf-109	180	1	these	these	PRON
gujaf-109	180	2	are	be	AUX
gujaf-109	180	3	the	the	DET
gujaf-109	180	4	dependent	dependent	ADJ
gujaf-109	180	5	and	and	CCONJ
gujaf-109	180	6	explanatory	explanatory	ADJ
gujaf-109	180	7	variables	variable	NOUN
gujaf-109	180	8	.	.	PUNCT
gujaf-109	181	1	the	the	DET
gujaf-109	181	2	dependent	dependent	ADJ
gujaf-109	181	3	variable	variable	NOUN
gujaf-109	181	4	is	be	AUX
gujaf-109	181	5	audit	audit	NOUN
gujaf-109	181	6	fees	fee	NOUN
gujaf-109	181	7	and	and	CCONJ
gujaf-109	181	8	is	be	AUX
gujaf-109	181	9	measured	measure	VERB
gujaf-109	181	10	by	by	ADP
gujaf-109	181	11	the	the	DET
gujaf-109	181	12	natural	natural	ADJ
gujaf-109	181	13	logarithm	logarithm	NOUN
gujaf-109	181	14	of	of	ADP
gujaf-109	181	15	audit	audit	NOUN
gujaf-109	181	16	fees	fee	NOUN
gujaf-109	181	17	paid	pay	VERB
gujaf-109	181	18	for	for	ADP
gujaf-109	181	19	auditing	audit	VERB
gujaf-109	181	20	the	the	DET
gujaf-109	181	21	annual	annual	ADJ
gujaf-109	181	22	accounts	account	NOUN
gujaf-109	181	23	of	of	ADP
gujaf-109	181	24	parent	parent	NOUN
gujaf-109	181	25	companies	company	NOUN
gujaf-109	181	26	and	and	CCONJ
gujaf-109	181	27	consolidated	consolidated	ADJ
gujaf-109	181	28	accounts	account	NOUN
gujaf-109	181	29	.	.	PUNCT
gujaf-109	182	1	the	the	DET
gujaf-109	182	2	audit	audit	NOUN
gujaf-109	182	3	fees	fee	NOUN
gujaf-109	182	4	do	do	AUX
gujaf-109	182	5	not	not	PART
gujaf-109	182	6	include	include	VERB
gujaf-109	182	7	fees	fee	NOUN
gujaf-109	182	8	for	for	ADP
gujaf-109	182	9	auditing	audit	VERB
gujaf-109	182	10	annual	annual	ADJ
gujaf-109	182	11	reports	report	NOUN
gujaf-109	182	12	of	of	ADP
gujaf-109	182	13	branches	branch	NOUN
gujaf-109	182	14	and	and	CCONJ
gujaf-109	182	15	subsidiaries	subsidiary	NOUN
gujaf-109	182	16	.	.	PUNCT
gujaf-109	183	1	this	this	PRON
gujaf-109	183	2	is	be	AUX
gujaf-109	183	3	consistent	consistent	ADJ
gujaf-109	183	4	with	with	ADP
gujaf-109	183	5	the	the	DET
gujaf-109	183	6	works	work	NOUN
gujaf-109	183	7	of	of	ADP
gujaf-109	183	8	soyemi	soyemi	NOUN
gujaf-109	183	9	(	(	PUNCT
gujaf-109	183	10	2014	2014	NUM
gujaf-109	183	11	)	)	PUNCT
gujaf-109	183	12	.	.	PUNCT
gujaf-109	184	1	the	the	DET
gujaf-109	184	2	independent	independent	ADJ
gujaf-109	184	3	variables	variable	NOUN
gujaf-109	184	4	for	for	ADP
gujaf-109	184	5	this	this	DET
gujaf-109	184	6	study	study	NOUN
gujaf-109	184	7	are	be	AUX
gujaf-109	184	8	;	;	PUNCT
gujaf-109	184	9	client	client	NOUN
gujaf-109	184	10	size	size	NOUN
gujaf-109	184	11	,	,	PUNCT
gujaf-109	184	12	client	client	NOUN
gujaf-109	184	13	profitability	profitability	NOUN
gujaf-109	184	14	,	,	PUNCT
gujaf-109	184	15	client	client	NOUN
gujaf-109	184	16	complexity	complexity	NOUN
gujaf-109	184	17	,	,	PUNCT
gujaf-109	184	18	client	client	NOUN
gujaf-109	184	19	operating	operating	NOUN
gujaf-109	184	20	risk	risk	NOUN
gujaf-109	184	21	,	,	PUNCT
gujaf-109	184	22	client	client	NOUN
gujaf-109	184	23	underwriting	underwriting	NOUN
gujaf-109	184	24	risk	risk	NOUN
gujaf-109	184	25	,	,	PUNCT
gujaf-109	184	26	client	client	NOUN
gujaf-109	184	27	liquidity	liquidity	NOUN
gujaf-109	184	28	risk	risk	NOUN
gujaf-109	184	29	,	,	PUNCT
gujaf-109	184	30	and	and	CCONJ
gujaf-109	184	31	audit	audit	NOUN
gujaf-109	184	32	firm	firm	ADJ
gujaf-109	184	33	size	size	NOUN
gujaf-109	184	34	.	.	PUNCT
gujaf-109	185	1	client	client	NOUN
gujaf-109	185	2	size	size	NOUN
gujaf-109	185	3	is	be	AUX
gujaf-109	185	4	measured	measure	VERB
gujaf-109	185	5	by	by	ADP
gujaf-109	185	6	the	the	DET
gujaf-109	185	7	natural	natural	ADJ
gujaf-109	185	8	logarithm	logarithm	NOUN
gujaf-109	185	9	6	6	NUM
gujaf-109	185	10	of	of	ADP
gujaf-109	185	11	total	total	ADJ
gujaf-109	185	12	assets	asset	NOUN
gujaf-109	185	13	of	of	ADP
gujaf-109	185	14	the	the	DET
gujaf-109	185	15	audited	audit	VERB
gujaf-109	185	16	company	company	NOUN
gujaf-109	185	17	as	as	SCONJ
gujaf-109	185	18	used	use	VERB
gujaf-109	185	19	by	by	ADP
gujaf-109	185	20	urhoghide	urhoghide	ADJ
gujaf-109	185	21	and	and	CCONJ
gujaf-109	185	22	emeni	emeni	ADJ
gujaf-109	185	23	(	(	PUNCT
gujaf-109	185	24	2014	2014	NUM
gujaf-109	185	25	)	)	PUNCT
gujaf-109	185	26	and	and	CCONJ
gujaf-109	185	27	shammari	shammari	PROPN
gujaf-109	185	28	et	et	PROPN
gujaf-109	185	29	al	al	PROPN
gujaf-109	185	30	.	.	PROPN
gujaf-109	186	1	(	(	PUNCT
gujaf-109	186	2	2008	2008	NUM
gujaf-109	186	3	)	)	PUNCT
gujaf-109	186	4	.	.	PUNCT
gujaf-109	187	1	client	client	NOUN
gujaf-109	187	2	profitability	profitability	NOUN
gujaf-109	187	3	proxied	proxie	VERB
gujaf-109	187	4	by	by	ADP
gujaf-109	187	5	return	return	NOUN
gujaf-109	187	6	on	on	ADP
gujaf-109	187	7	assets	asset	NOUN
gujaf-109	187	8	(	(	PUNCT
gujaf-109	187	9	roa	roa	NOUN
gujaf-109	187	10	)	)	PUNCT
gujaf-109	187	11	is	be	AUX
gujaf-109	187	12	measured	measure	VERB
gujaf-109	187	13	as	as	ADP
gujaf-109	187	14	net	net	ADJ
gujaf-109	187	15	profit	profit	NOUN
gujaf-109	187	16	before	before	ADP
gujaf-109	187	17	tax	tax	NOUN
gujaf-109	187	18	divided	divide	VERB
gujaf-109	187	19	by	by	ADP
gujaf-109	187	20	total	total	ADJ
gujaf-109	187	21	assets	asset	NOUN
gujaf-109	187	22	as	as	SCONJ
gujaf-109	187	23	used	use	VERB
gujaf-109	187	24	by	by	ADP
gujaf-109	187	25	kimeli	kimeli	PROPN
gujaf-109	187	26	(	(	PUNCT
gujaf-109	187	27	2016	2016	NUM
gujaf-109	187	28	)	)	PUNCT
gujaf-109	187	29	and	and	CCONJ
gujaf-109	187	30	shammari	shammari	PROPN
gujaf-109	187	31	et	et	PROPN
gujaf-109	187	32	al	al	PROPN
gujaf-109	187	33	.	.	PROPN
gujaf-109	188	1	(	(	PUNCT
gujaf-109	188	2	2008	2008	NUM
gujaf-109	188	3	)	)	PUNCT
gujaf-109	188	4	.	.	PUNCT
gujaf-109	189	1	client	client	NOUN
gujaf-109	189	2	complexity	complexity	NOUN
gujaf-109	189	3	is	be	AUX
gujaf-109	189	4	measured	measure	VERB
gujaf-109	189	5	by	by	ADP
gujaf-109	189	6	the	the	DET
gujaf-109	189	7	number	number	NOUN
gujaf-109	189	8	of	of	ADP
gujaf-109	189	9	subsidiaries	subsidiary	NOUN
gujaf-109	189	10	of	of	ADP
gujaf-109	189	11	the	the	DET
gujaf-109	189	12	client	client	NOUN
gujaf-109	189	13	company	company	NOUN
gujaf-109	189	14	locally	locally	ADV
gujaf-109	189	15	and	and	CCONJ
gujaf-109	189	16	internationally	internationally	ADV
gujaf-109	189	17	as	as	SCONJ
gujaf-109	189	18	used	use	VERB
gujaf-109	189	19	by	by	ADP
gujaf-109	189	20	urhoghide	urhoghide	ADJ
gujaf-109	189	21	and	and	CCONJ
gujaf-109	189	22	emeni	emeni	ADJ
gujaf-109	189	23	(	(	PUNCT
gujaf-109	189	24	2014	2014	NUM
gujaf-109	189	25	)	)	PUNCT
gujaf-109	189	26	and	and	CCONJ
gujaf-109	189	27	shammari	shammari	PROPN
gujaf-109	189	28	et	et	PROPN
gujaf-109	189	29	al	al	PROPN
gujaf-109	189	30	.	.	PROPN
gujaf-109	190	1	(	(	PUNCT
gujaf-109	190	2	2008	2008	NUM
gujaf-109	190	3	)	)	PUNCT
gujaf-109	190	4	.	.	PUNCT
gujaf-109	191	1	client	client	NOUN
gujaf-109	191	2	underwriting	underwriting	NOUN
gujaf-109	191	3	risk	risk	NOUN
gujaf-109	191	4	is	be	AUX
gujaf-109	191	5	measured	measure	VERB
gujaf-109	191	6	by	by	ADP
gujaf-109	191	7	the	the	DET
gujaf-109	191	8	growth	growth	NOUN
gujaf-109	191	9	or	or	CCONJ
gujaf-109	191	10	change	change	NOUN
gujaf-109	191	11	in	in	ADP
gujaf-109	191	12	net	net	ADJ
gujaf-109	191	13	premium	premium	NOUN
gujaf-109	191	14	written	write	VERB
gujaf-109	191	15	as	as	SCONJ
gujaf-109	191	16	used	use	VERB
gujaf-109	191	17	by	by	ADP
gujaf-109	191	18	akotey	akotey	PROPN
gujaf-109	191	19	and	and	CCONJ
gujaf-109	191	20	abor	abor	NOUN
gujaf-109	191	21	(	(	PUNCT
gujaf-109	191	22	2013	2013	NUM
gujaf-109	191	23	)	)	PUNCT
gujaf-109	191	24	.	.	PUNCT
gujaf-109	192	1	client	client	NOUN
gujaf-109	192	2	liquidity	liquidity	NOUN
gujaf-109	192	3	risk	risk	NOUN
gujaf-109	192	4	is	be	AUX
gujaf-109	192	5	measured	measure	VERB
gujaf-109	192	6	by	by	ADP
gujaf-109	192	7	the	the	DET
gujaf-109	192	8	premium	premium	NOUN
gujaf-109	192	9	ratio	ratio	NOUN
gujaf-109	192	10	which	which	PRON
gujaf-109	192	11	is	be	AUX
gujaf-109	192	12	the	the	DET
gujaf-109	192	13	ratio	ratio	NOUN
gujaf-109	192	14	of	of	ADP
gujaf-109	192	15	the	the	DET
gujaf-109	192	16	premium	premium	NOUN
gujaf-109	192	17	received	receive	VERB
gujaf-109	192	18	to	to	ADP
gujaf-109	192	19	total	total	ADJ
gujaf-109	192	20	assets	asset	NOUN
gujaf-109	192	21	as	as	SCONJ
gujaf-109	192	22	used	use	VERB
gujaf-109	192	23	by	by	ADP
gujaf-109	192	24	monsuru	monsuru	NOUN
gujaf-109	192	25	(	(	PUNCT
gujaf-109	192	26	2014	2014	NUM
gujaf-109	192	27	)	)	PUNCT
gujaf-109	192	28	.	.	PUNCT
gujaf-109	193	1	audit	audit	NOUN
gujaf-109	193	2	firm	firm	ADJ
gujaf-109	193	3	size	size	NOUN
gujaf-109	193	4	is	be	AUX
gujaf-109	193	5	measured	measure	VERB
gujaf-109	193	6	by	by	ADP
gujaf-109	193	7	using	use	VERB
gujaf-109	193	8	a	a	DET
gujaf-109	193	9	dummy	dummy	ADJ
gujaf-109	193	10	variable	variable	NOUN
gujaf-109	193	11	.	.	PUNCT
gujaf-109	194	1	a	a	DET
gujaf-109	194	2	value	value	NOUN
gujaf-109	194	3	of	of	ADP
gujaf-109	194	4	1	1	NUM
gujaf-109	194	5	is	be	AUX
gujaf-109	194	6	assigned	assign	VERB
gujaf-109	194	7	if	if	SCONJ
gujaf-109	194	8	an	an	DET
gujaf-109	194	9	audit	audit	NOUN
gujaf-109	194	10	firm	firm	NOUN
gujaf-109	194	11	is	be	AUX
gujaf-109	194	12	a	a	DET
gujaf-109	194	13	big	big	ADJ
gujaf-109	194	14	four	four	NUM
gujaf-109	194	15	firm	firm	NOUN
gujaf-109	194	16	and	and	CCONJ
gujaf-109	194	17	a	a	DET
gujaf-109	194	18	value	value	NOUN
gujaf-109	194	19	of	of	ADP
gujaf-109	194	20	0	0	NUM
gujaf-109	194	21	is	be	AUX
gujaf-109	194	22	assigned	assign	VERB
gujaf-109	194	23	to	to	ADP
gujaf-109	194	24	a	a	DET
gujaf-109	194	25	non	non	ADJ
gujaf-109	194	26	-	-	ADJ
gujaf-109	194	27	big	big	ADJ
gujaf-109	194	28	four	four	NUM
gujaf-109	194	29	audit	audit	NOUN
gujaf-109	194	30	firm	firm	NOUN
gujaf-109	194	31	as	as	SCONJ
gujaf-109	194	32	used	use	VERB
gujaf-109	194	33	by	by	ADP
gujaf-109	194	34	kimeli	kimeli	PROPN
gujaf-109	194	35	(	(	PUNCT
gujaf-109	194	36	2016	2016	NUM
gujaf-109	194	37	)	)	PUNCT
gujaf-109	194	38	and	and	CCONJ
gujaf-109	194	39	soyemi	soyemi	NOUN
gujaf-109	194	40	(	(	PUNCT
gujaf-109	194	41	2014	2014	NUM
gujaf-109	194	42	)	)	PUNCT
gujaf-109	194	43	.	.	PUNCT
gujaf-109	195	1	the	the	DET
gujaf-109	195	2	big	big	ADJ
gujaf-109	195	3	four	four	NUM
gujaf-109	195	4	audit	audit	NOUN
gujaf-109	195	5	firms	firm	NOUN
gujaf-109	195	6	in	in	ADP
gujaf-109	195	7	nigeria	nigeria	PROPN
gujaf-109	195	8	are	be	AUX
gujaf-109	195	9	;	;	PUNCT
gujaf-109	195	10	kpmg	kpmg	PROPN
gujaf-109	195	11	professional	professional	PROPN
gujaf-109	195	12	services	services	PROPN
gujaf-109	195	13	,	,	PUNCT
gujaf-109	195	14	akintola	akintola	PROPN
gujaf-109	195	15	williams	williams	PROPN
gujaf-109	195	16	delloite	delloite	PROPN
gujaf-109	195	17	,	,	PUNCT
gujaf-109	195	18	price	price	NOUN
gujaf-109	195	19	waterhouse	waterhouse	NOUN
gujaf-109	195	20	coopers	cooper	NOUN
gujaf-109	195	21	,	,	PUNCT
gujaf-109	195	22	and	and	CCONJ
gujaf-109	195	23	ernst	ernst	PROPN
gujaf-109	195	24	and	and	CCONJ
gujaf-109	195	25	young	young	ADJ
gujaf-109	195	26	.	.	PUNCT
gujaf-109	196	1	to	to	PART
gujaf-109	196	2	examine	examine	VERB
gujaf-109	196	3	the	the	DET
gujaf-109	196	4	determinants	determinant	NOUN
gujaf-109	196	5	of	of	ADP
gujaf-109	196	6	audit	audit	NOUN
gujaf-109	196	7	fees	fee	NOUN
gujaf-109	196	8	of	of	ADP
gujaf-109	196	9	listed	list	VERB
gujaf-109	196	10	insurance	insurance	NOUN
gujaf-109	196	11	companies	company	NOUN
gujaf-109	196	12	in	in	ADP
gujaf-109	196	13	nigeria	nigeria	PROPN
gujaf-109	196	14	,	,	PUNCT
gujaf-109	196	15	the	the	DET
gujaf-109	196	16	study	study	NOUN
gujaf-109	196	17	adopted	adopt	VERB
gujaf-109	196	18	with	with	ADP
gujaf-109	196	19	little	little	ADJ
gujaf-109	196	20	modification	modification	NOUN
gujaf-109	196	21	the	the	DET
gujaf-109	196	22	models	model	NOUN
gujaf-109	196	23	used	use	VERB
gujaf-109	196	24	by	by	ADP
gujaf-109	196	25	kimeli	kimeli	PROPN
gujaf-109	196	26	(	(	PUNCT
gujaf-109	196	27	2016	2016	NUM
gujaf-109	196	28	)	)	PUNCT
gujaf-109	196	29	;	;	PUNCT
gujaf-109	197	1	urhoghide	urhoghide	ADJ
gujaf-109	197	2	and	and	CCONJ
gujaf-109	197	3	emeni	emeni	ADJ
gujaf-109	197	4	(	(	PUNCT
gujaf-109	197	5	2014	2014	NUM
gujaf-109	197	6	)	)	PUNCT
gujaf-109	197	7	,	,	PUNCT
gujaf-109	197	8	and	and	CCONJ
gujaf-109	197	9	hassan	hassan	PROPN
gujaf-109	197	10	and	and	CCONJ
gujaf-109	197	11	naser	naser	PROPN
gujaf-109	197	12	(	(	PUNCT
gujaf-109	197	13	2013	2013	NUM
gujaf-109	197	14	)	)	PUNCT
gujaf-109	197	15	.	.	PUNCT
gujaf-109	198	1	adfeit	adfeit	NOUN
gujaf-109	198	2	=	=	SYM
gujaf-109	198	3	β0	β0	PROPN
gujaf-109	199	1	+	+	CCONJ
gujaf-109	199	2	β1sizeit	β1sizeit	PROPN
gujaf-109	199	3	+	+	NUM
gujaf-109	199	4	β2profit	β2profit	NOUN
gujaf-109	199	5	+	+	CCONJ
gujaf-109	199	6	β3comit	β3comit	NOUN
gujaf-109	200	1	+	+	CCONJ
gujaf-109	200	2	β4undrisit	β4undrisit	NOUN
gujaf-109	200	3	+	+	CCONJ
gujaf-109	200	4	β5liqrisit	β5liqrisit	PROPN
gujaf-109	201	1	+	+	CCONJ
gujaf-109	201	2	β6big4it	β6big4it	PUNCT
gujaf-109	201	3	+	+	NUM
gujaf-109	201	4	ε	ε	PROPN
gujaf-109	201	5	------------------------------------------------	------------------------------------------------	PUNCT
gujaf-109	202	1	i	i	PRON
gujaf-109	202	2	where	where	SCONJ
gujaf-109	202	3	:	:	PUNCT
gujaf-109	202	4	adfe	adfe	NOUN
gujaf-109	202	5	=	=	NOUN
gujaf-109	202	6	audit	audit	NOUN
gujaf-109	202	7	fees	fee	NOUN
gujaf-109	202	8	;	;	PUNCT
gujaf-109	202	9	size	size	NOUN
gujaf-109	202	10	=	=	SYM
gujaf-109	202	11	client	client	NOUN
gujaf-109	202	12	size	size	NOUN
gujaf-109	202	13	;	;	PUNCT
gujaf-109	202	14	prof	prof	NOUN
gujaf-109	202	15	=	=	PROPN
gujaf-109	202	16	client	client	NOUN
gujaf-109	202	17	profitability	profitability	NOUN
gujaf-109	202	18	;	;	PUNCT
gujaf-109	202	19	com	com	NOUN
gujaf-109	202	20	=	=	PUNCT
gujaf-109	202	21	client	client	NOUN
gujaf-109	202	22	complexity	complexity	NOUN
gujaf-109	202	23	;	;	PUNCT
gujaf-109	202	24	undris	undris	PROPN
gujaf-109	202	25	=	=	SYM
gujaf-109	202	26	client	client	NOUN
gujaf-109	202	27	underwriting	underwriting	NOUN
gujaf-109	202	28	risk	risk	NOUN
gujaf-109	202	29	;	;	PUNCT
gujaf-109	202	30	liqris	liqris	ADJ
gujaf-109	202	31	=	=	NOUN
gujaf-109	202	32	client	client	NOUN
gujaf-109	202	33	liquidity	liquidity	NOUN
gujaf-109	202	34	risk	risk	NOUN
gujaf-109	202	35	;	;	PUNCT
gujaf-109	202	36	big4	big4	NOUN
gujaf-109	202	37	=	=	PUNCT
gujaf-109	202	38	audit	audit	NOUN
gujaf-109	202	39	firm	firm	NOUN
gujaf-109	202	40	size	size	NOUN
gujaf-109	202	41	;	;	PUNCT
gujaf-109	202	42	i	i	PRON
gujaf-109	202	43	=	=	NOUN
gujaf-109	202	44	number	number	NOUN
gujaf-109	202	45	of	of	ADP
gujaf-109	202	46	audited	audit	VERB
gujaf-109	202	47	companies	company	NOUN
gujaf-109	202	48	/	/	SYM
gujaf-109	202	49	clients	client	NOUN
gujaf-109	202	50	;	;	PUNCT
gujaf-109	202	51	βo	βo	NOUN
gujaf-109	202	52	=	=	NUM
gujaf-109	202	53	constant	constant	ADJ
gujaf-109	202	54	(	(	PUNCT
gujaf-109	202	55	i.e.	i.e.	X
gujaf-109	202	56	fixed	fixed	ADJ
gujaf-109	202	57	audit	audit	NOUN
gujaf-109	202	58	fees	fee	NOUN
gujaf-109	202	59	component	component	NOUN
gujaf-109	202	60	)	)	PUNCT
gujaf-109	202	61	;	;	PUNCT
gujaf-109	202	62	β1	β1	PROPN
gujaf-109	202	63	–	–	PUNCT
gujaf-109	202	64	β6	β6	PROPN
gujaf-109	202	65	=	=	SYM
gujaf-109	202	66	correlation	correlation	NOUN
gujaf-109	202	67	coefficients	coefficient	NOUN
gujaf-109	202	68	of	of	ADP
gujaf-109	202	69	the	the	DET
gujaf-109	202	70	explanatory	explanatory	ADJ
gujaf-109	202	71	variables	variable	NOUN
gujaf-109	202	72	;	;	PUNCT
gujaf-109	202	73	ε	ε	PROPN
gujaf-109	202	74	=	=	SYM
gujaf-109	202	75	error	error	NOUN
gujaf-109	202	76	term	term	NOUN
gujaf-109	202	77	representing	represent	VERB
gujaf-109	202	78	other	other	ADJ
gujaf-109	202	79	explanatory	explanatory	ADJ
gujaf-109	202	80	variables	variable	NOUN
gujaf-109	202	81	that	that	PRON
gujaf-109	202	82	were	be	AUX
gujaf-109	202	83	not	not	PART
gujaf-109	202	84	captured	capture	VERB
gujaf-109	202	85	in	in	ADP
gujaf-109	202	86	the	the	DET
gujaf-109	202	87	study	study	NOUN
gujaf-109	202	88	.	.	PUNCT
gujaf-109	203	1	4	4	X
gujaf-109	203	2	.	.	X
gujaf-109	203	3	results	result	NOUN
gujaf-109	203	4	and	and	CCONJ
gujaf-109	203	5	discussion	discussion	NOUN
gujaf-109	203	6	4.1	4.1	NUM
gujaf-109	203	7	descriptive	descriptive	ADJ
gujaf-109	203	8	statistics	statistic	NOUN
gujaf-109	203	9	table	table	NOUN
gujaf-109	203	10	4	4	NUM
gujaf-109	203	11	provides	provide	VERB
gujaf-109	203	12	the	the	DET
gujaf-109	203	13	summary	summary	NOUN
gujaf-109	203	14	statistics	statistic	NOUN
gujaf-109	203	15	of	of	ADP
gujaf-109	203	16	the	the	DET
gujaf-109	203	17	data	datum	NOUN
gujaf-109	203	18	.	.	PUNCT
gujaf-109	204	1	these	these	PRON
gujaf-109	204	2	include	include	VERB
gujaf-109	204	3	measures	measure	NOUN
gujaf-109	204	4	of	of	ADP
gujaf-109	204	5	central	central	ADJ
gujaf-109	204	6	tendency	tendency	NOUN
gujaf-109	204	7	and	and	CCONJ
gujaf-109	204	8	measures	measure	NOUN
gujaf-109	204	9	of	of	ADP
gujaf-109	204	10	dispersion	dispersion	NOUN
gujaf-109	204	11	of	of	ADP
gujaf-109	204	12	the	the	DET
gujaf-109	204	13	variables	variable	NOUN
gujaf-109	204	14	of	of	ADP
gujaf-109	204	15	the	the	DET
gujaf-109	204	16	study	study	NOUN
gujaf-109	204	17	.	.	PUNCT
gujaf-109	205	1	thus	thus	ADV
gujaf-109	205	2	,	,	PUNCT
gujaf-109	205	3	table	table	NOUN
gujaf-109	205	4	4	4	NUM
gujaf-109	205	5	provides	provide	VERB
gujaf-109	205	6	the	the	DET
gujaf-109	205	7	mean	mean	ADJ
gujaf-109	205	8	,	,	PUNCT
gujaf-109	205	9	standard	standard	ADJ
gujaf-109	205	10	deviation	deviation	NOUN
gujaf-109	205	11	,	,	PUNCT
gujaf-109	205	12	as	as	ADV
gujaf-109	205	13	well	well	ADV
gujaf-109	205	14	as	as	ADP
gujaf-109	205	15	,	,	PUNCT
gujaf-109	205	16	minimum	minimum	ADJ
gujaf-109	205	17	and	and	CCONJ
gujaf-109	205	18	maximum	maximum	ADJ
gujaf-109	205	19	values	value	NOUN
gujaf-109	205	20	for	for	ADP
gujaf-109	205	21	the	the	DET
gujaf-109	205	22	dependent	dependent	ADJ
gujaf-109	205	23	variable	variable	NOUN
gujaf-109	205	24	(	(	PUNCT
gujaf-109	205	25	audit	audit	NOUN
gujaf-109	205	26	fees	fee	NOUN
gujaf-109	205	27	)	)	PUNCT
gujaf-109	205	28	and	and	CCONJ
gujaf-109	205	29	the	the	DET
gujaf-109	205	30	explanatory	explanatory	ADJ
gujaf-109	205	31	variables	variable	NOUN
gujaf-109	205	32	(	(	PUNCT
gujaf-109	205	33	client	client	NOUN
gujaf-109	205	34	size	size	NOUN
gujaf-109	205	35	,	,	PUNCT
gujaf-109	205	36	client	client	NOUN
gujaf-109	205	37	profitability	profitability	NOUN
gujaf-109	205	38	,	,	PUNCT
gujaf-109	205	39	client	client	NOUN
gujaf-109	205	40	complexity	complexity	NOUN
gujaf-109	205	41	,	,	PUNCT
gujaf-109	205	42	client	client	NOUN
gujaf-109	205	43	underwriting	underwriting	NOUN
gujaf-109	205	44	risk	risk	NOUN
gujaf-109	205	45	,	,	PUNCT
gujaf-109	205	46	client	client	NOUN
gujaf-109	205	47	liquidity	liquidity	NOUN
gujaf-109	205	48	risk	risk	NOUN
gujaf-109	205	49	,	,	PUNCT
gujaf-109	205	50	and	and	CCONJ
gujaf-109	205	51	audit	audit	NOUN
gujaf-109	205	52	firm	firm	ADJ
gujaf-109	205	53	size	size	NOUN
gujaf-109	205	54	)	)	PUNCT
gujaf-109	205	55	of	of	ADP
gujaf-109	205	56	the	the	DET
gujaf-109	205	57	study	study	NOUN
gujaf-109	205	58	.	.	PUNCT
gujaf-109	206	1	table	table	NOUN
gujaf-109	206	2	1	1	NUM
gujaf-109	206	3	:	:	PUNCT
gujaf-109	206	4	descriptive	descriptive	ADJ
gujaf-109	206	5	statistics	statistic	NOUN
gujaf-109	206	6	summary	summary	NOUN
gujaf-109	206	7	of	of	ADP
gujaf-109	206	8	the	the	DET
gujaf-109	206	9	variables	variable	NOUN
gujaf-109	206	10	variables	variable	NOUN
gujaf-109	206	11	obs	obs	PROPN
gujaf-109	206	12	mean	mean	VERB
gujaf-109	206	13	std	std	PROPN
gujaf-109	206	14	.	.	PROPN
gujaf-109	207	1	dev	dev	PROPN
gujaf-109	207	2	.	.	PUNCT
gujaf-109	208	1	min	min	PROPN
gujaf-109	208	2	max	max	PROPN
gujaf-109	208	3	adfe	adfe	PROPN
gujaf-109	208	4	120	120	NUM
gujaf-109	208	5	9.441	9.441	NUM
gujaf-109	208	6	0.646	0.646	NUM
gujaf-109	208	7	8.006	8.006	NUM
gujaf-109	208	8	11.277	11.277	NUM
gujaf-109	208	9	size	size	NOUN
gujaf-109	208	10	120	120	NUM
gujaf-109	208	11	16.281	16.281	NUM
gujaf-109	208	12	0.688	0.688	NUM
gujaf-109	208	13	15.020	15.020	NUM
gujaf-109	208	14	18.366	18.366	NUM
gujaf-109	208	15	prof	prof	NOUN
gujaf-109	208	16	120	120	NUM
gujaf-109	208	17	0.008	0.008	NUM
gujaf-109	208	18	0.121	0.121	NUM
gujaf-109	208	19	-0.783	-0.783	NOUN
gujaf-109	208	20	0.223	0.223	NUM
gujaf-109	208	21	com	com	NOUN
gujaf-109	208	22	120	120	NUM
gujaf-109	208	23	1.108	1.108	NUM
gujaf-109	208	24	0.933	0.933	NUM
gujaf-109	208	25	0	0	NUM
gujaf-109	208	26	.	.	PUNCT
gujaf-109	209	1	n	n	CCONJ
gujaf-109	209	2	j	j	PROPN
gujaf-109	209	3	undris	undris	PROPN
gujaf-109	209	4	120	120	NUM
gujaf-109	209	5	0.140	0.140	NUM
gujaf-109	209	6	0.477	0.477	NUM
gujaf-109	209	7	-0.891	-0.891	NOUN
gujaf-109	209	8	4.462	4.462	NUM
gujaf-109	209	9	liqris	liqris	ADJ
gujaf-109	209	10	120	120	NUM
gujaf-109	209	11	0.185	0.185	NUM
gujaf-109	209	12	0.117	0.117	NUM
gujaf-109	209	13	0.006	0.006	NUM
gujaf-109	209	14	0.532	0.532	NUM
gujaf-109	209	15	big4	big4	NOUN
gujaf-109	209	16	120	120	NUM
gujaf-109	209	17	0.358	0.358	NUM
gujaf-109	209	18	0.482	0.482	NUM
gujaf-109	209	19	0	0	NUM
gujaf-109	209	20	1	1	NUM
gujaf-109	209	21	source	source	NOUN
gujaf-109	209	22	:	:	PUNCT
gujaf-109	209	23	stata	stata	VERB
gujaf-109	209	24	15.0	15.0	NUM
gujaf-109	209	25	output	output	NOUN
gujaf-109	209	26	,	,	PUNCT
gujaf-109	209	27	2022	2022	NUM
gujaf-109	209	28	.	.	PUNCT
gujaf-109	209	29	7	7	NUM
gujaf-109	209	30	from	from	ADP
gujaf-109	209	31	table	table	NOUN
gujaf-109	209	32	4	4	NUM
gujaf-109	209	33	,	,	PUNCT
gujaf-109	209	34	it	it	PRON
gujaf-109	209	35	can	can	AUX
gujaf-109	209	36	be	be	AUX
gujaf-109	209	37	seen	see	VERB
gujaf-109	209	38	that	that	SCONJ
gujaf-109	209	39	a	a	DET
gujaf-109	209	40	total	total	NOUN
gujaf-109	209	41	of	of	ADP
gujaf-109	209	42	120	120	NUM
gujaf-109	209	43	observations	observation	NOUN
gujaf-109	209	44	were	be	AUX
gujaf-109	209	45	recorded	record	VERB
gujaf-109	209	46	.	.	PUNCT
gujaf-109	210	1	the	the	DET
gujaf-109	210	2	result	result	NOUN
gujaf-109	210	3	shows	show	VERB
gujaf-109	210	4	that	that	SCONJ
gujaf-109	210	5	audit	audit	NOUN
gujaf-109	210	6	fees	fee	NOUN
gujaf-109	210	7	have	have	VERB
gujaf-109	210	8	an	an	DET
gujaf-109	210	9	average	average	ADJ
gujaf-109	210	10	value	value	NOUN
gujaf-109	210	11	of	of	ADP
gujaf-109	210	12	9.441	9.441	NUM
gujaf-109	210	13	,	,	PUNCT
gujaf-109	210	14	with	with	ADP
gujaf-109	210	15	minimum	minimum	NOUN
gujaf-109	210	16	and	and	CCONJ
gujaf-109	210	17	maximum	maximum	ADJ
gujaf-109	210	18	values	value	NOUN
gujaf-109	210	19	of	of	ADP
gujaf-109	210	20	8.006	8.006	NUM
gujaf-109	210	21	and	and	CCONJ
gujaf-109	210	22	11.277	11.277	NUM
gujaf-109	210	23	respectively	respectively	ADV
gujaf-109	210	24	.	.	PUNCT
gujaf-109	211	1	this	this	PRON
gujaf-109	211	2	signifies	signify	VERB
gujaf-109	211	3	that	that	SCONJ
gujaf-109	211	4	there	there	PRON
gujaf-109	211	5	is	be	VERB
gujaf-109	211	6	a	a	DET
gujaf-109	211	7	low	low	ADJ
gujaf-109	211	8	dispersion	dispersion	NOUN
gujaf-109	211	9	in	in	ADP
gujaf-109	211	10	audit	audit	NOUN
gujaf-109	211	11	fees	fee	NOUN
gujaf-109	211	12	paid	pay	VERB
gujaf-109	211	13	by	by	ADP
gujaf-109	211	14	the	the	DET
gujaf-109	211	15	sampled	sample	VERB
gujaf-109	211	16	insurance	insurance	NOUN
gujaf-109	211	17	companies	company	NOUN
gujaf-109	211	18	as	as	SCONJ
gujaf-109	211	19	portrayed	portray	VERB
gujaf-109	211	20	by	by	ADP
gujaf-109	211	21	the	the	DET
gujaf-109	211	22	standard	standard	ADJ
gujaf-109	211	23	deviation	deviation	NOUN
gujaf-109	211	24	of	of	ADP
gujaf-109	211	25	0.646	0.646	NUM
gujaf-109	211	26	which	which	PRON
gujaf-109	211	27	is	be	AUX
gujaf-109	211	28	lower	low	ADJ
gujaf-109	211	29	than	than	ADP
gujaf-109	211	30	the	the	DET
gujaf-109	211	31	mean	mean	ADJ
gujaf-109	211	32	value	value	NOUN
gujaf-109	211	33	.	.	PUNCT
gujaf-109	212	1	also	also	ADV
gujaf-109	212	2	,	,	PUNCT
gujaf-109	212	3	the	the	DET
gujaf-109	212	4	client	client	NOUN
gujaf-109	212	5	size	size	NOUN
gujaf-109	212	6	of	of	ADP
gujaf-109	212	7	the	the	DET
gujaf-109	212	8	sampled	sample	VERB
gujaf-109	212	9	insurance	insurance	NOUN
gujaf-109	212	10	companies	company	NOUN
gujaf-109	212	11	has	have	VERB
gujaf-109	212	12	a	a	DET
gujaf-109	212	13	mean	mean	NOUN
gujaf-109	212	14	of	of	ADP
gujaf-109	212	15	16.281	16.281	NUM
gujaf-109	212	16	,	,	PUNCT
gujaf-109	212	17	with	with	ADP
gujaf-109	212	18	minimum	minimum	NOUN
gujaf-109	212	19	and	and	CCONJ
gujaf-109	212	20	maximum	maximum	ADJ
gujaf-109	212	21	values	value	NOUN
gujaf-109	212	22	of	of	ADP
gujaf-109	212	23	15.020	15.020	NUM
gujaf-109	212	24	and	and	CCONJ
gujaf-109	212	25	18.366	18.366	NUM
gujaf-109	212	26	respectively	respectively	ADV
gujaf-109	212	27	.	.	PUNCT
gujaf-109	213	1	the	the	DET
gujaf-109	213	2	standard	standard	ADJ
gujaf-109	213	3	deviation	deviation	NOUN
gujaf-109	213	4	of	of	ADP
gujaf-109	213	5	0.688	0.688	NUM
gujaf-109	213	6	shows	show	NOUN
gujaf-109	213	7	that	that	SCONJ
gujaf-109	213	8	there	there	PRON
gujaf-109	213	9	is	be	VERB
gujaf-109	213	10	low	low	ADJ
gujaf-109	213	11	dispersion	dispersion	NOUN
gujaf-109	213	12	in	in	ADP
gujaf-109	213	13	the	the	DET
gujaf-109	213	14	firm	firm	ADJ
gujaf-109	213	15	size	size	NOUN
gujaf-109	213	16	of	of	ADP
gujaf-109	213	17	the	the	DET
gujaf-109	213	18	sampled	sample	VERB
gujaf-109	213	19	companies	company	NOUN
gujaf-109	213	20	.	.	PUNCT
gujaf-109	214	1	this	this	PRON
gujaf-109	214	2	implies	imply	VERB
gujaf-109	214	3	that	that	SCONJ
gujaf-109	214	4	some	some	PRON
gujaf-109	214	5	of	of	ADP
gujaf-109	214	6	the	the	DET
gujaf-109	214	7	sampled	sample	VERB
gujaf-109	214	8	companies	company	NOUN
gujaf-109	214	9	are	be	AUX
gujaf-109	214	10	bigger	big	ADJ
gujaf-109	214	11	in	in	ADP
gujaf-109	214	12	terms	term	NOUN
gujaf-109	214	13	of	of	ADP
gujaf-109	214	14	assets	asset	NOUN
gujaf-109	214	15	than	than	ADP
gujaf-109	214	16	others	other	NOUN
gujaf-109	214	17	under	under	ADP
gujaf-109	214	18	the	the	DET
gujaf-109	214	19	period	period	NOUN
gujaf-109	214	20	of	of	ADP
gujaf-109	214	21	the	the	DET
gujaf-109	214	22	study	study	NOUN
gujaf-109	214	23	.	.	PUNCT
gujaf-109	215	1	concerning	concern	VERB
gujaf-109	215	2	profitability	profitability	NOUN
gujaf-109	215	3	of	of	ADP
gujaf-109	215	4	the	the	DET
gujaf-109	215	5	sampled	sample	VERB
gujaf-109	215	6	insurance	insurance	NOUN
gujaf-109	215	7	companies	company	NOUN
gujaf-109	215	8	,	,	PUNCT
gujaf-109	215	9	it	it	PRON
gujaf-109	215	10	has	have	VERB
gujaf-109	215	11	a	a	DET
gujaf-109	215	12	mean	mean	NOUN
gujaf-109	215	13	of	of	ADP
gujaf-109	215	14	0.8	0.8	NUM
gujaf-109	215	15	%	%	NOUN
gujaf-109	215	16	,	,	PUNCT
gujaf-109	215	17	with	with	ADP
gujaf-109	215	18	minimum	minimum	NOUN
gujaf-109	215	19	and	and	CCONJ
gujaf-109	215	20	maximum	maximum	ADJ
gujaf-109	215	21	values	value	NOUN
gujaf-109	215	22	of	of	ADP
gujaf-109	215	23	-78	-78	NUM
gujaf-109	215	24	%	%	NOUN
gujaf-109	215	25	and	and	CCONJ
gujaf-109	215	26	22	22	NUM
gujaf-109	215	27	%	%	NOUN
gujaf-109	215	28	respectively	respectively	ADV
gujaf-109	215	29	.	.	PUNCT
gujaf-109	216	1	this	this	PRON
gujaf-109	216	2	shows	show	VERB
gujaf-109	216	3	a	a	DET
gujaf-109	216	4	high	high	ADJ
gujaf-109	216	5	variation	variation	NOUN
gujaf-109	216	6	in	in	ADP
gujaf-109	216	7	profitability	profitability	NOUN
gujaf-109	216	8	of	of	ADP
gujaf-109	216	9	the	the	DET
gujaf-109	216	10	sampled	sample	VERB
gujaf-109	216	11	insurance	insurance	NOUN
gujaf-109	216	12	companies	company	NOUN
gujaf-109	216	13	as	as	SCONJ
gujaf-109	216	14	portrayed	portray	VERB
gujaf-109	216	15	by	by	ADP
gujaf-109	216	16	the	the	DET
gujaf-109	216	17	standard	standard	ADJ
gujaf-109	216	18	deviation	deviation	NOUN
gujaf-109	216	19	of	of	ADP
gujaf-109	216	20	12	12	NUM
gujaf-109	216	21	%	%	NOUN
gujaf-109	216	22	which	which	PRON
gujaf-109	216	23	is	be	AUX
gujaf-109	216	24	much	much	ADV
gujaf-109	216	25	higher	high	ADJ
gujaf-109	216	26	than	than	ADP
gujaf-109	216	27	the	the	DET
gujaf-109	216	28	mean	mean	ADJ
gujaf-109	216	29	value	value	NOUN
gujaf-109	216	30	.	.	PUNCT
gujaf-109	217	1	the	the	DET
gujaf-109	217	2	negative	negative	ADJ
gujaf-109	217	3	minimum	minimum	ADJ
gujaf-109	217	4	value	value	NOUN
gujaf-109	217	5	indicates	indicate	VERB
gujaf-109	217	6	that	that	SCONJ
gujaf-109	217	7	some	some	DET
gujaf-109	217	8	sampled	sample	VERB
gujaf-109	217	9	insurance	insurance	NOUN
gujaf-109	217	10	companies	company	NOUN
gujaf-109	217	11	incurred	incur	VERB
gujaf-109	217	12	losses	loss	NOUN
gujaf-109	217	13	during	during	ADP
gujaf-109	217	14	the	the	DET
gujaf-109	217	15	period	period	NOUN
gujaf-109	217	16	under	under	ADP
gujaf-109	217	17	study	study	NOUN
gujaf-109	217	18	.	.	PUNCT
gujaf-109	218	1	moreover	moreover	ADV
gujaf-109	218	2	,	,	PUNCT
gujaf-109	218	3	the	the	DET
gujaf-109	218	4	complexity	complexity	NOUN
gujaf-109	218	5	of	of	ADP
gujaf-109	218	6	the	the	DET
gujaf-109	218	7	sampled	sample	VERB
gujaf-109	218	8	companies	company	NOUN
gujaf-109	218	9	,	,	PUNCT
gujaf-109	218	10	however	however	ADV
gujaf-109	218	11	,	,	PUNCT
gujaf-109	218	12	maintains	maintain	VERB
gujaf-109	218	13	an	an	DET
gujaf-109	218	14	average	average	ADJ
gujaf-109	218	15	value	value	NOUN
gujaf-109	218	16	of	of	ADP
gujaf-109	218	17	1.108	1.108	NUM
gujaf-109	218	18	,	,	PUNCT
gujaf-109	218	19	with	with	ADP
gujaf-109	218	20	minimum	minimum	NOUN
gujaf-109	218	21	and	and	CCONJ
gujaf-109	218	22	maximum	maximum	ADJ
gujaf-109	218	23	values	value	NOUN
gujaf-109	218	24	of	of	ADP
gujaf-109	218	25	0	0	NUM
gujaf-109	218	26	and	and	CCONJ
gujaf-109	218	27	3	3	NUM
gujaf-109	218	28	respectively	respectively	ADV
gujaf-109	218	29	.	.	PUNCT
gujaf-109	219	1	the	the	DET
gujaf-109	219	2	standard	standard	ADJ
gujaf-109	219	3	deviation	deviation	NOUN
gujaf-109	219	4	of	of	ADP
gujaf-109	219	5	0.933	0.933	NUM
gujaf-109	219	6	indicates	indicate	VERB
gujaf-109	219	7	that	that	SCONJ
gujaf-109	219	8	there	there	PRON
gujaf-109	219	9	is	be	VERB
gujaf-109	219	10	not	not	PART
gujaf-109	219	11	much	much	ADJ
gujaf-109	219	12	variation	variation	NOUN
gujaf-109	219	13	in	in	ADP
gujaf-109	219	14	the	the	DET
gujaf-109	219	15	complexity	complexity	NOUN
gujaf-109	219	16	of	of	ADP
gujaf-109	219	17	the	the	DET
gujaf-109	219	18	client	client	NOUN
gujaf-109	219	19	among	among	ADP
gujaf-109	219	20	the	the	DET
gujaf-109	219	21	sampled	sample	VERB
gujaf-109	219	22	insurance	insurance	NOUN
gujaf-109	219	23	companies	company	NOUN
gujaf-109	219	24	in	in	ADP
gujaf-109	219	25	nigeria	nigeria	PROPN
gujaf-109	219	26	.	.	PUNCT
gujaf-109	220	1	in	in	ADP
gujaf-109	220	2	addition	addition	NOUN
gujaf-109	220	3	,	,	PUNCT
gujaf-109	220	4	the	the	DET
gujaf-109	220	5	sampled	sample	VERB
gujaf-109	220	6	insurance	insurance	NOUN
gujaf-109	220	7	companies	company	NOUN
gujaf-109	220	8	have	have	VERB
gujaf-109	220	9	an	an	DET
gujaf-109	220	10	average	average	ADJ
gujaf-109	220	11	client	client	NOUN
gujaf-109	220	12	underwriting	underwriting	NOUN
gujaf-109	220	13	risk	risk	NOUN
gujaf-109	220	14	of	of	ADP
gujaf-109	220	15	0.140	0.140	NUM
gujaf-109	220	16	,	,	PUNCT
gujaf-109	220	17	with	with	ADP
gujaf-109	220	18	minimum	minimum	NOUN
gujaf-109	220	19	and	and	CCONJ
gujaf-109	220	20	maximum	maximum	ADJ
gujaf-109	220	21	values	value	NOUN
gujaf-109	220	22	of	of	ADP
gujaf-109	220	23	-0.891	-0.891	NOUN
gujaf-109	220	24	and	and	CCONJ
gujaf-109	220	25	4.462	4.462	NUM
gujaf-109	220	26	respectively	respectively	ADV
gujaf-109	220	27	.	.	PUNCT
gujaf-109	221	1	the	the	DET
gujaf-109	221	2	standard	standard	ADJ
gujaf-109	221	3	deviation	deviation	NOUN
gujaf-109	221	4	of	of	ADP
gujaf-109	221	5	0.477	0.477	NUM
gujaf-109	221	6	which	which	PRON
gujaf-109	221	7	is	be	AUX
gujaf-109	221	8	much	much	ADV
gujaf-109	221	9	greater	great	ADJ
gujaf-109	221	10	than	than	ADP
gujaf-109	221	11	the	the	DET
gujaf-109	221	12	mean	mean	ADJ
gujaf-109	221	13	value	value	NOUN
gujaf-109	221	14	shows	show	VERB
gujaf-109	221	15	that	that	SCONJ
gujaf-109	221	16	there	there	PRON
gujaf-109	221	17	is	be	VERB
gujaf-109	221	18	high	high	ADJ
gujaf-109	221	19	variation	variation	NOUN
gujaf-109	221	20	in	in	ADP
gujaf-109	221	21	the	the	DET
gujaf-109	221	22	client	client	NOUN
gujaf-109	221	23	underwriting	underwriting	NOUN
gujaf-109	221	24	risk	risk	NOUN
gujaf-109	221	25	of	of	ADP
gujaf-109	221	26	the	the	DET
gujaf-109	221	27	sampled	sample	VERB
gujaf-109	221	28	insurance	insurance	NOUN
gujaf-109	221	29	companies	company	NOUN
gujaf-109	221	30	for	for	ADP
gujaf-109	221	31	the	the	DET
gujaf-109	221	32	period	period	NOUN
gujaf-109	221	33	of	of	ADP
gujaf-109	221	34	the	the	DET
gujaf-109	221	35	study	study	NOUN
gujaf-109	221	36	.	.	PUNCT
gujaf-109	222	1	the	the	DET
gujaf-109	222	2	negative	negative	ADJ
gujaf-109	222	3	minimum	minimum	ADJ
gujaf-109	222	4	value	value	NOUN
gujaf-109	222	5	indicates	indicate	VERB
gujaf-109	222	6	that	that	SCONJ
gujaf-109	222	7	there	there	PRON
gujaf-109	222	8	is	be	VERB
gujaf-109	222	9	lag	lag	NOUN
gujaf-109	222	10	/	/	SYM
gujaf-109	222	11	delay	delay	NOUN
gujaf-109	222	12	in	in	ADP
gujaf-109	222	13	the	the	DET
gujaf-109	222	14	payment	payment	NOUN
gujaf-109	222	15	of	of	ADP
gujaf-109	222	16	premiums	premium	NOUN
gujaf-109	222	17	by	by	ADP
gujaf-109	222	18	some	some	PRON
gujaf-109	222	19	of	of	ADP
gujaf-109	222	20	the	the	DET
gujaf-109	222	21	policyholders	policyholder	NOUN
gujaf-109	222	22	in	in	ADP
gujaf-109	222	23	one	one	NUM
gujaf-109	222	24	particular	particular	ADJ
gujaf-109	222	25	year	year	NOUN
gujaf-109	222	26	or	or	CCONJ
gujaf-109	222	27	the	the	DET
gujaf-109	222	28	other	other	ADJ
gujaf-109	222	29	.	.	PUNCT
gujaf-109	223	1	furthermore	furthermore	ADV
gujaf-109	223	2	,	,	PUNCT
gujaf-109	223	3	the	the	DET
gujaf-109	223	4	sampled	sample	VERB
gujaf-109	223	5	insurance	insurance	NOUN
gujaf-109	223	6	companies	company	NOUN
gujaf-109	223	7	have	have	VERB
gujaf-109	223	8	an	an	DET
gujaf-109	223	9	average	average	ADJ
gujaf-109	223	10	client	client	NOUN
gujaf-109	223	11	liquidity	liquidity	NOUN
gujaf-109	223	12	risk	risk	NOUN
gujaf-109	223	13	of	of	ADP
gujaf-109	223	14	0.185	0.185	NUM
gujaf-109	223	15	,	,	PUNCT
gujaf-109	223	16	with	with	ADP
gujaf-109	223	17	minimum	minimum	NOUN
gujaf-109	223	18	and	and	CCONJ
gujaf-109	223	19	maximum	maximum	ADJ
gujaf-109	223	20	values	value	NOUN
gujaf-109	223	21	of	of	ADP
gujaf-109	223	22	0.006	0.006	NUM
gujaf-109	223	23	and	and	CCONJ
gujaf-109	223	24	0.532	0.532	NUM
gujaf-109	223	25	respectively	respectively	ADV
gujaf-109	223	26	.	.	PUNCT
gujaf-109	224	1	the	the	DET
gujaf-109	224	2	standard	standard	ADJ
gujaf-109	224	3	deviation	deviation	NOUN
gujaf-109	224	4	of	of	ADP
gujaf-109	224	5	0.117	0.117	NUM
gujaf-109	224	6	shows	show	NOUN
gujaf-109	224	7	that	that	SCONJ
gujaf-109	224	8	there	there	PRON
gujaf-109	224	9	is	be	VERB
gujaf-109	224	10	no	no	DET
gujaf-109	224	11	significant	significant	ADJ
gujaf-109	224	12	variation	variation	NOUN
gujaf-109	224	13	in	in	ADP
gujaf-109	224	14	the	the	DET
gujaf-109	224	15	client	client	NOUN
gujaf-109	224	16	liquidity	liquidity	NOUN
gujaf-109	224	17	risk	risk	NOUN
gujaf-109	224	18	of	of	ADP
gujaf-109	224	19	sampled	sample	VERB
gujaf-109	224	20	insurance	insurance	NOUN
gujaf-109	224	21	companies	company	NOUN
gujaf-109	224	22	for	for	ADP
gujaf-109	224	23	the	the	DET
gujaf-109	224	24	period	period	NOUN
gujaf-109	224	25	under	under	ADP
gujaf-109	224	26	the	the	DET
gujaf-109	224	27	study	study	NOUN
gujaf-109	224	28	.	.	PUNCT
gujaf-109	225	1	this	this	PRON
gujaf-109	225	2	means	mean	VERB
gujaf-109	225	3	that	that	SCONJ
gujaf-109	225	4	the	the	DET
gujaf-109	225	5	sampled	sample	VERB
gujaf-109	225	6	insurance	insurance	NOUN
gujaf-109	225	7	companies	company	NOUN
gujaf-109	225	8	are	be	AUX
gujaf-109	225	9	within	within	ADP
gujaf-109	225	10	the	the	DET
gujaf-109	225	11	same	same	ADJ
gujaf-109	225	12	range	range	NOUN
gujaf-109	225	13	in	in	ADP
gujaf-109	225	14	terms	term	NOUN
gujaf-109	225	15	of	of	ADP
gujaf-109	225	16	liquidity	liquidity	NOUN
gujaf-109	225	17	risk	risk	NOUN
gujaf-109	225	18	.	.	PUNCT
gujaf-109	226	1	more	more	ADV
gujaf-109	226	2	so	so	ADV
gujaf-109	226	3	,	,	PUNCT
gujaf-109	226	4	on	on	ADP
gujaf-109	226	5	average	average	ADJ
gujaf-109	226	6	,	,	PUNCT
gujaf-109	226	7	36	36	NUM
gujaf-109	226	8	%	%	NOUN
gujaf-109	226	9	of	of	ADP
gujaf-109	226	10	the	the	DET
gujaf-109	226	11	sampled	sample	VERB
gujaf-109	226	12	insurance	insurance	NOUN
gujaf-109	226	13	companies	company	NOUN
gujaf-109	226	14	are	be	AUX
gujaf-109	226	15	audited	audit	VERB
gujaf-109	226	16	by	by	ADP
gujaf-109	226	17	big4	big4	PROPN
gujaf-109	226	18	,	,	PUNCT
gujaf-109	226	19	the	the	DET
gujaf-109	226	20	minimum	minimum	ADJ
gujaf-109	226	21	and	and	CCONJ
gujaf-109	226	22	maximum	maximum	ADJ
gujaf-109	226	23	values	value	NOUN
gujaf-109	226	24	are	be	AUX
gujaf-109	226	25	0	0	NUM
gujaf-109	226	26	%	%	NOUN
gujaf-109	226	27	and	and	CCONJ
gujaf-109	226	28	1	1	NUM
gujaf-109	226	29	%	%	NOUN
gujaf-109	226	30	respectively	respectively	ADV
gujaf-109	226	31	(	(	PUNCT
gujaf-109	226	32	0	0	NUM
gujaf-109	226	33	=	=	SYM
gujaf-109	226	34	non	non	ADJ
gujaf-109	226	35	-	-	NOUN
gujaf-109	226	36	big4	big4	NOUN
gujaf-109	226	37	and	and	CCONJ
gujaf-109	226	38	1	1	NUM
gujaf-109	226	39	=	=	SYM
gujaf-109	226	40	big4	big4	PROPN
gujaf-109	226	41	)	)	PUNCT
gujaf-109	226	42	.	.	PUNCT
gujaf-109	227	1	the	the	DET
gujaf-109	227	2	standard	standard	ADJ
gujaf-109	227	3	deviation	deviation	NOUN
gujaf-109	227	4	of	of	ADP
gujaf-109	227	5	48	48	NUM
gujaf-109	227	6	%	%	NOUN
gujaf-109	227	7	which	which	PRON
gujaf-109	227	8	is	be	AUX
gujaf-109	227	9	much	much	ADV
gujaf-109	227	10	higher	high	ADJ
gujaf-109	227	11	than	than	ADP
gujaf-109	227	12	the	the	DET
gujaf-109	227	13	mean	mean	ADJ
gujaf-109	227	14	value	value	NOUN
gujaf-109	227	15	indicates	indicate	VERB
gujaf-109	227	16	a	a	DET
gujaf-109	227	17	wide	wide	ADJ
gujaf-109	227	18	dispersion	dispersion	NOUN
gujaf-109	227	19	in	in	ADP
gujaf-109	227	20	the	the	DET
gujaf-109	227	21	auditor	auditor	NOUN
gujaf-109	227	22	size	size	NOUN
gujaf-109	227	23	among	among	ADP
gujaf-109	227	24	the	the	DET
gujaf-109	227	25	sampled	sample	VERB
gujaf-109	227	26	insurance	insurance	NOUN
gujaf-109	227	27	companies	company	NOUN
gujaf-109	227	28	.	.	PUNCT
gujaf-109	228	1	this	this	PRON
gujaf-109	228	2	means	mean	VERB
gujaf-109	228	3	that	that	SCONJ
gujaf-109	228	4	36	36	NUM
gujaf-109	228	5	%	%	NOUN
gujaf-109	228	6	of	of	ADP
gujaf-109	228	7	the	the	DET
gujaf-109	228	8	sampled	sample	VERB
gujaf-109	228	9	insurance	insurance	NOUN
gujaf-109	228	10	companies	company	NOUN
gujaf-109	228	11	are	be	AUX
gujaf-109	228	12	being	be	AUX
gujaf-109	228	13	audited	audit	VERB
gujaf-109	228	14	by	by	ADP
gujaf-109	228	15	the	the	DET
gujaf-109	228	16	big4	big4	NOUN
gujaf-109	228	17	audit	audit	NOUN
gujaf-109	228	18	firms	firm	NOUN
gujaf-109	228	19	and	and	CCONJ
gujaf-109	228	20	the	the	DET
gujaf-109	228	21	remaining	remain	VERB
gujaf-109	228	22	64	64	NUM
gujaf-109	228	23	%	%	NOUN
gujaf-109	228	24	are	be	AUX
gujaf-109	228	25	audited	audit	VERB
gujaf-109	228	26	by	by	ADP
gujaf-109	228	27	non	non	ADJ
gujaf-109	228	28	-	-	ADJ
gujaf-109	228	29	big4	big4	ADJ
gujaf-109	228	30	.	.	PUNCT
gujaf-109	229	1	correlation	correlation	NOUN
gujaf-109	229	2	matrix	matrix	NOUN
gujaf-109	229	3	the	the	DET
gujaf-109	229	4	correlation	correlation	NOUN
gujaf-109	229	5	matrix	matrix	NOUN
gujaf-109	229	6	measures	measure	VERB
gujaf-109	229	7	the	the	DET
gujaf-109	229	8	strength	strength	NOUN
gujaf-109	229	9	and	and	CCONJ
gujaf-109	229	10	direction	direction	NOUN
gujaf-109	229	11	of	of	ADP
gujaf-109	229	12	the	the	DET
gujaf-109	229	13	association	association	NOUN
gujaf-109	229	14	between	between	ADP
gujaf-109	229	15	dependent	dependent	ADJ
gujaf-109	229	16	and	and	CCONJ
gujaf-109	229	17	explanatory	explanatory	ADJ
gujaf-109	229	18	variables	variable	NOUN
gujaf-109	229	19	.	.	PUNCT
gujaf-109	230	1	thus	thus	ADV
gujaf-109	230	2	,	,	PUNCT
gujaf-109	230	3	table	table	NOUN
gujaf-109	230	4	5	5	NUM
gujaf-109	230	5	depicts	depict	VERB
gujaf-109	230	6	the	the	DET
gujaf-109	230	7	degree	degree	NOUN
gujaf-109	230	8	of	of	ADP
gujaf-109	230	9	relationship	relationship	NOUN
gujaf-109	230	10	between	between	ADP
gujaf-109	230	11	audit	audit	NOUN
gujaf-109	230	12	fees	fee	NOUN
gujaf-109	230	13	and	and	CCONJ
gujaf-109	230	14	their	their	PRON
gujaf-109	230	15	determinants	determinant	NOUN
gujaf-109	230	16	.	.	PUNCT
gujaf-109	231	1	8	8	NUM
gujaf-109	231	2	it	it	PRON
gujaf-109	231	3	is	be	AUX
gujaf-109	231	4	clear	clear	ADJ
gujaf-109	231	5	from	from	ADP
gujaf-109	231	6	table	table	NOUN
gujaf-109	231	7	5	5	NUM
gujaf-109	231	8	that	that	SCONJ
gujaf-109	231	9	the	the	DET
gujaf-109	231	10	association	association	NOUN
gujaf-109	231	11	between	between	ADP
gujaf-109	231	12	client	client	NOUN
gujaf-109	231	13	complexity	complexity	NOUN
gujaf-109	231	14	and	and	CCONJ
gujaf-109	231	15	audit	audit	NOUN
gujaf-109	231	16	firm	firm	ADJ
gujaf-109	231	17	size	size	NOUN
gujaf-109	231	18	with	with	ADP
gujaf-109	231	19	audit	audit	NOUN
gujaf-109	231	20	fees	fee	NOUN
gujaf-109	231	21	of	of	ADP
gujaf-109	231	22	the	the	DET
gujaf-109	231	23	sampled	sample	VERB
gujaf-109	231	24	insurance	insurance	NOUN
gujaf-109	231	25	companies	company	NOUN
gujaf-109	231	26	is	be	AUX
gujaf-109	231	27	moderate	moderate	ADJ
gujaf-109	231	28	and	and	CCONJ
gujaf-109	231	29	positive	positive	ADJ
gujaf-109	231	30	,	,	PUNCT
gujaf-109	231	31	with	with	SCONJ
gujaf-109	231	32	correlation	correlation	NOUN
gujaf-109	231	33	coefficient	coefficient	NOUN
gujaf-109	231	34	values	value	NOUN
gujaf-109	231	35	of	of	ADP
gujaf-109	231	36	0.51	0.51	NUM
gujaf-109	231	37	and	and	CCONJ
gujaf-109	231	38	0.51	0.51	NUM
gujaf-109	231	39	respectively	respectively	ADV
gujaf-109	231	40	,	,	PUNCT
gujaf-109	231	41	whereas	whereas	SCONJ
gujaf-109	231	42	,	,	PUNCT
gujaf-109	231	43	client	client	NOUN
gujaf-109	231	44	size	size	NOUN
gujaf-109	231	45	shows	show	VERB
gujaf-109	231	46	a	a	DET
gujaf-109	231	47	strong	strong	ADJ
gujaf-109	231	48	and	and	CCONJ
gujaf-109	231	49	positive	positive	ADJ
gujaf-109	231	50	relationship	relationship	NOUN
gujaf-109	231	51	with	with	ADP
gujaf-109	231	52	audit	audit	NOUN
gujaf-109	231	53	fees	fee	NOUN
gujaf-109	231	54	of	of	ADP
gujaf-109	231	55	the	the	DET
gujaf-109	231	56	sampled	sample	VERB
gujaf-109	231	57	insurance	insurance	NOUN
gujaf-109	231	58	companies	company	NOUN
gujaf-109	231	59	,	,	PUNCT
gujaf-109	231	60	with	with	ADP
gujaf-109	231	61	correlation	correlation	NOUN
gujaf-109	231	62	coefficient	coefficient	NOUN
gujaf-109	231	63	value	value	NOUN
gujaf-109	231	64	of	of	ADP
gujaf-109	231	65	0.68	0.68	NUM
gujaf-109	231	66	.	.	PUNCT
gujaf-109	232	1	furthermore	furthermore	ADV
gujaf-109	232	2	,	,	PUNCT
gujaf-109	232	3	client	client	NOUN
gujaf-109	232	4	underwriting	underwriting	NOUN
gujaf-109	232	5	and	and	CCONJ
gujaf-109	232	6	client	client	NOUN
gujaf-109	232	7	liquidity	liquidity	NOUN
gujaf-109	232	8	risk	risk	NOUN
gujaf-109	232	9	show	show	VERB
gujaf-109	232	10	a	a	DET
gujaf-109	232	11	weak	weak	ADJ
gujaf-109	232	12	and	and	CCONJ
gujaf-109	232	13	negative	negative	ADJ
gujaf-109	232	14	association	association	NOUN
gujaf-109	232	15	with	with	ADP
gujaf-109	232	16	audit	audit	NOUN
gujaf-109	232	17	fees	fee	NOUN
gujaf-109	232	18	,	,	PUNCT
gujaf-109	232	19	with	with	ADP
gujaf-109	232	20	correlation	correlation	NOUN
gujaf-109	232	21	coefficient	coefficient	NOUN
gujaf-109	232	22	values	value	NOUN
gujaf-109	232	23	of	of	ADP
gujaf-109	232	24	-0.06	-0.06	NUM
gujaf-109	232	25	and	and	CCONJ
gujaf-109	232	26	-0.08	-0.08	NUM
gujaf-109	232	27	respectively	respectively	ADV
gujaf-109	232	28	.	.	PUNCT
gujaf-109	233	1	whereas	whereas	ADV
gujaf-109	233	2	,	,	PUNCT
gujaf-109	233	3	client	client	NOUN
gujaf-109	233	4	profitability	profitability	NOUN
gujaf-109	233	5	shows	show	VERB
gujaf-109	233	6	a	a	DET
gujaf-109	233	7	weak	weak	ADJ
gujaf-109	233	8	but	but	CCONJ
gujaf-109	233	9	positive	positive	ADJ
gujaf-109	233	10	association	association	NOUN
gujaf-109	233	11	with	with	ADP
gujaf-109	233	12	audit	audit	NOUN
gujaf-109	233	13	fees	fee	NOUN
gujaf-109	233	14	,	,	PUNCT
gujaf-109	233	15	with	with	ADP
gujaf-109	233	16	a	a	DET
gujaf-109	233	17	correlation	correlation	NOUN
gujaf-109	233	18	coefficient	coefficient	NOUN
gujaf-109	233	19	value	value	NOUN
gujaf-109	233	20	of	of	ADP
gujaf-109	233	21	0.02	0.02	NUM
gujaf-109	233	22	.	.	PUNCT
gujaf-109	234	1	source	source	NOUN
gujaf-109	234	2	:	:	PUNCT
gujaf-109	234	3	stata	stata	VERB
gujaf-109	234	4	15.0	15.0	NUM
gujaf-109	234	5	output	output	NOUN
gujaf-109	234	6	,	,	PUNCT
gujaf-109	234	7	2022	2022	NUM
gujaf-109	234	8	table	table	NOUN
gujaf-109	234	9	3	3	NUM
gujaf-109	234	10	shows	show	VERB
gujaf-109	234	11	the	the	DET
gujaf-109	234	12	vif	vif	NOUN
gujaf-109	234	13	of	of	ADP
gujaf-109	234	14	1.97	1.97	NUM
gujaf-109	234	15	,	,	PUNCT
gujaf-109	234	16	1.80	1.80	NUM
gujaf-109	234	17	,	,	PUNCT
gujaf-109	234	18	1.14	1.14	NUM
gujaf-109	234	19	,	,	PUNCT
gujaf-109	234	20	1.12	1.12	NUM
gujaf-109	234	21	,	,	PUNCT
gujaf-109	234	22	1.09	1.09	NUM
gujaf-109	234	23	,	,	PUNCT
gujaf-109	234	24	and	and	CCONJ
gujaf-109	234	25	1.03	1.03	NUM
gujaf-109	234	26	respectively	respectively	ADV
gujaf-109	234	27	for	for	ADP
gujaf-109	234	28	each	each	DET
gujaf-109	234	29	explanatory	explanatory	ADJ
gujaf-109	234	30	variable	variable	NOUN
gujaf-109	234	31	.	.	PUNCT
gujaf-109	235	1	this	this	PRON
gujaf-109	235	2	is	be	AUX
gujaf-109	235	3	less	less	ADJ
gujaf-109	235	4	than	than	ADP
gujaf-109	235	5	the	the	DET
gujaf-109	235	6	rule	rule	NOUN
gujaf-109	235	7	of	of	ADP
gujaf-109	235	8	thumb	thumb	NOUN
gujaf-109	235	9	which	which	PRON
gujaf-109	235	10	is	be	AUX
gujaf-109	235	11	10	10	NUM
gujaf-109	235	12	which	which	PRON
gujaf-109	235	13	indicates	indicate	VERB
gujaf-109	235	14	the	the	DET
gujaf-109	235	15	absence	absence	NOUN
gujaf-109	235	16	of	of	ADP
gujaf-109	235	17	multicollinearity	multicollinearity	NOUN
gujaf-109	235	18	.	.	PUNCT
gujaf-109	236	1	that	that	PRON
gujaf-109	236	2	is	be	AUX
gujaf-109	236	3	to	to	PART
gujaf-109	236	4	say	say	VERB
gujaf-109	236	5	the	the	DET
gujaf-109	236	6	variables	variable	NOUN
gujaf-109	236	7	are	be	AUX
gujaf-109	236	8	not	not	PART
gujaf-109	236	9	highly	highly	ADV
gujaf-109	236	10	correlated	correlate	VERB
gujaf-109	236	11	.	.	PUNCT
gujaf-109	237	1	hence	hence	ADV
gujaf-109	237	2	,	,	PUNCT
gujaf-109	237	3	the	the	DET
gujaf-109	237	4	predictive	predictive	ADJ
gujaf-109	237	5	ability	ability	NOUN
gujaf-109	237	6	of	of	ADP
gujaf-109	237	7	the	the	DET
gujaf-109	237	8	independent	independent	ADJ
gujaf-109	237	9	variables	variable	NOUN
gujaf-109	237	10	is	be	AUX
gujaf-109	237	11	not	not	PART
gujaf-109	237	12	adversely	adversely	ADV
gujaf-109	237	13	affected	affect	VERB
gujaf-109	237	14	by	by	ADP
gujaf-109	237	15	the	the	DET
gujaf-109	237	16	relationship	relationship	NOUN
gujaf-109	237	17	(	(	PUNCT
gujaf-109	237	18	ibrahim	ibrahim	PROPN
gujaf-109	237	19	&	&	CCONJ
gujaf-109	237	20	ali	ali	PROPN
gujaf-109	237	21	,	,	PUNCT
gujaf-109	237	22	2018	2018	NUM
gujaf-109	237	23	)	)	PUNCT
gujaf-109	237	24	.	.	PUNCT
gujaf-109	238	1	4.2	4.2	NUM
gujaf-109	238	2	discussion	discussion	NOUN
gujaf-109	238	3	of	of	ADP
gujaf-109	238	4	regression	regression	NOUN
gujaf-109	238	5	results	result	VERB
gujaf-109	238	6	this	this	DET
gujaf-109	238	7	section	section	NOUN
gujaf-109	238	8	presents	present	VERB
gujaf-109	238	9	and	and	CCONJ
gujaf-109	238	10	interprets	interpret	VERB
gujaf-109	238	11	the	the	DET
gujaf-109	238	12	regression	regression	NOUN
gujaf-109	238	13	result	result	NOUN
gujaf-109	238	14	of	of	ADP
gujaf-109	238	15	audit	audit	NOUN
gujaf-109	238	16	fees	fee	NOUN
gujaf-109	238	17	and	and	CCONJ
gujaf-109	238	18	its	its	PRON
gujaf-109	238	19	determinants	determinant	NOUN
gujaf-109	238	20	of	of	ADP
gujaf-109	238	21	the	the	DET
gujaf-109	238	22	sampled	sample	VERB
gujaf-109	238	23	insurance	insurance	NOUN
gujaf-109	238	24	companies	company	NOUN
gujaf-109	238	25	in	in	ADP
gujaf-109	238	26	nigeria	nigeria	PROPN
gujaf-109	238	27	.	.	PUNCT
gujaf-109	239	1	table	table	NOUN
gujaf-109	239	2	4	4	NUM
gujaf-109	239	3	presents	present	VERB
gujaf-109	239	4	the	the	DET
gujaf-109	239	5	gls	gl	VERB
gujaf-109	239	6	random	random	ADJ
gujaf-109	239	7	effect	effect	NOUN
gujaf-109	239	8	result	result	NOUN
gujaf-109	239	9	of	of	ADP
gujaf-109	239	10	the	the	DET
gujaf-109	239	11	variables	variable	NOUN
gujaf-109	239	12	of	of	ADP
gujaf-109	239	13	the	the	DET
gujaf-109	239	14	study	study	NOUN
gujaf-109	239	15	.	.	PUNCT
gujaf-109	240	1	table	table	NOUN
gujaf-109	240	2	2	2	NUM
gujaf-109	240	3	:	:	PUNCT
gujaf-109	240	4	correlation	correlation	NOUN
gujaf-109	240	5	matrix	matrix	NOUN
gujaf-109	240	6	adfe	adfe	NOUN
gujaf-109	240	7	size	size	NOUN
gujaf-109	240	8	prof	prof	NOUN
gujaf-109	240	9	comp	comp	PROPN
gujaf-109	240	10	undris	undris	PROPN
gujaf-109	240	11	liqris	liqris	PROPN
gujaf-109	240	12	big4	big4	PROPN
gujaf-109	240	13	adfe	adfe	NOUN
gujaf-109	240	14	1.000	1.000	NUM
gujaf-109	240	15	size	size	NOUN
gujaf-109	240	16	0.678	0.678	NUM
gujaf-109	240	17	1.000	1.000	NUM
gujaf-109	240	18	prof	prof	NOUN
gujaf-109	240	19	0.020	0.020	NUM
gujaf-109	240	20	0.034	0.034	NUM
gujaf-109	240	21	1.000	1.000	NUM
gujaf-109	240	22	com	com	NOUN
gujaf-109	240	23	0.514	0.514	NUM
gujaf-109	240	24	0.641	0.641	NUM
gujaf-109	240	25	0.252	0.252	NUM
gujaf-109	240	26	1.000	1.000	NUM
gujaf-109	240	27	undris	undris	NOUN
gujaf-109	240	28	-0.061	-0.061	PUNCT
gujaf-109	240	29	-0.072	-0.072	NOUN
gujaf-109	240	30	0.121	0.121	NUM
gujaf-109	240	31	-0.010	-0.010	SYM
gujaf-109	240	32	1.000	1.000	NUM
gujaf-109	240	33	liqris	liqris	ADJ
gujaf-109	240	34	-0.080	-0.080	NOUN
gujaf-109	240	35	-0.155	-0.155	PUNCT
gujaf-109	240	36	-0.020	-0.020	X
gujaf-109	240	37	-0.071	-0.071	X
gujaf-109	240	38	0.029	0.029	NUM
gujaf-109	240	39	1.000	1.000	NUM
gujaf-109	240	40	big4	big4	NOUN
gujaf-109	240	41	0.513	0.513	NUM
gujaf-109	240	42	0.102	0.102	NUM
gujaf-109	240	43	0.072	0.072	NUM
gujaf-109	240	44	0.250	0.250	NUM
gujaf-109	240	45	0.091	0.091	NUM
gujaf-109	240	46	0.217	0.217	NUM
gujaf-109	240	47	1.000	1.000	NUM
gujaf-109	240	48	source	source	NOUN
gujaf-109	240	49	:	:	PUNCT
gujaf-109	240	50	stata	stata	VERB
gujaf-109	240	51	15.0	15.0	NUM
gujaf-109	240	52	output	output	NOUN
gujaf-109	240	53	,	,	PUNCT
gujaf-109	240	54	2022	2022	NUM
gujaf-109	240	55	table	table	NOUN
gujaf-109	240	56	3	3	NUM
gujaf-109	240	57	:	:	PUNCT
gujaf-109	240	58	multicollinearity	multicollinearity	NOUN
gujaf-109	240	59	test	test	NOUN
gujaf-109	240	60	variables	variable	NOUN
gujaf-109	240	61	vif	vif	NOUN
gujaf-109	240	62	1	1	NUM
gujaf-109	240	63	/	/	SYM
gujaf-109	240	64	vif	vif	NOUN
gujaf-109	240	65	com	com	NOUN
gujaf-109	240	66	1.97	1.97	NUM
gujaf-109	240	67	0.507	0.507	NUM
gujaf-109	240	68	size	size	NOUN
gujaf-109	240	69	1.80	1.80	NUM
gujaf-109	240	70	0.556	0.556	NUM
gujaf-109	240	71	big4	big4	NOUN
gujaf-109	240	72	1.14	1.14	NUM
gujaf-109	240	73	0.874	0.874	NUM
gujaf-109	240	74	prof	prof	NOUN
gujaf-109	240	75	1.12	1.12	NUM
gujaf-109	240	76	0.896	0.896	NUM
gujaf-109	240	77	liqris	liqris	ADJ
gujaf-109	240	78	1.09	1.09	NUM
gujaf-109	240	79	0.920	0.920	NUM
gujaf-109	240	80	undris	undris	NOUN
gujaf-109	240	81	1.03	1.03	NUM
gujaf-109	240	82	0.971	0.971	NUM
gujaf-109	240	83	mean	mean	NOUN
gujaf-109	240	84	vif	vif	NOUN
gujaf-109	240	85	1.36	1.36	NUM
gujaf-109	240	86	9	9	NUM
gujaf-109	240	87	source	source	NOUN
gujaf-109	240	88	:	:	PUNCT
gujaf-109	240	89	stata	stata	VERB
gujaf-109	240	90	15.0	15.0	NUM
gujaf-109	240	91	output	output	NOUN
gujaf-109	240	92	,	,	PUNCT
gujaf-109	240	93	*	*	PUNCT
gujaf-109	240	94	*	*	PUNCT
gujaf-109	240	95	*	*	PUNCT
gujaf-109	240	96	,	,	PUNCT
gujaf-109	240	97	*	*	PUNCT
gujaf-109	240	98	*	*	PUNCT
gujaf-109	240	99	and	and	CCONJ
gujaf-109	240	100	*	*	PUNCT
gujaf-109	240	101	indicate	indicate	VERB
gujaf-109	240	102	1	1	NUM
gujaf-109	240	103	%	%	NOUN
gujaf-109	240	104	,	,	PUNCT
gujaf-109	240	105	5	5	NUM
gujaf-109	240	106	%	%	NOUN
gujaf-109	240	107	,	,	PUNCT
gujaf-109	240	108	and	and	CCONJ
gujaf-109	240	109	10	10	NUM
gujaf-109	240	110	%	%	NOUN
gujaf-109	240	111	significance	significance	NOUN
gujaf-109	240	112	levels	level	NOUN
gujaf-109	240	113	respectively	respectively	ADV
gujaf-109	240	114	.	.	PUNCT
gujaf-109	241	1	table	table	NOUN
gujaf-109	241	2	4	4	NUM
gujaf-109	241	3	presents	present	VERB
gujaf-109	241	4	the	the	DET
gujaf-109	241	5	gls	gl	VERB
gujaf-109	241	6	random	random	ADJ
gujaf-109	241	7	effect	effect	NOUN
gujaf-109	241	8	(	(	PUNCT
gujaf-109	241	9	robust	robust	ADJ
gujaf-109	241	10	)	)	PUNCT
gujaf-109	241	11	regression	regression	NOUN
gujaf-109	241	12	result	result	NOUN
gujaf-109	241	13	of	of	ADP
gujaf-109	241	14	the	the	DET
gujaf-109	241	15	dependent	dependent	ADJ
gujaf-109	241	16	variable	variable	NOUN
gujaf-109	241	17	(	(	PUNCT
gujaf-109	241	18	audit	audit	NOUN
gujaf-109	241	19	fees	fee	NOUN
gujaf-109	241	20	)	)	PUNCT
gujaf-109	241	21	and	and	CCONJ
gujaf-109	241	22	independent	independent	ADJ
gujaf-109	241	23	variables	variable	NOUN
gujaf-109	241	24	(	(	PUNCT
gujaf-109	241	25	client	client	NOUN
gujaf-109	241	26	size	size	NOUN
gujaf-109	241	27	,	,	PUNCT
gujaf-109	241	28	client	client	NOUN
gujaf-109	241	29	profitability	profitability	NOUN
gujaf-109	241	30	client	client	NOUN
gujaf-109	241	31	complexity	complexity	NOUN
gujaf-109	241	32	,	,	PUNCT
gujaf-109	241	33	client	client	NOUN
gujaf-109	241	34	underwriting	underwriting	NOUN
gujaf-109	241	35	risk	risk	NOUN
gujaf-109	241	36	,	,	PUNCT
gujaf-109	241	37	client	client	NOUN
gujaf-109	241	38	liquidity	liquidity	NOUN
gujaf-109	241	39	risk	risk	NOUN
gujaf-109	241	40	,	,	PUNCT
gujaf-109	241	41	and	and	CCONJ
gujaf-109	241	42	audit	audit	NOUN
gujaf-109	241	43	firm	firm	ADJ
gujaf-109	241	44	size	size	NOUN
gujaf-109	241	45	)	)	PUNCT
gujaf-109	241	46	.	.	PUNCT
gujaf-109	242	1	the	the	DET
gujaf-109	242	2	result	result	NOUN
gujaf-109	242	3	shows	show	VERB
gujaf-109	242	4	that	that	SCONJ
gujaf-109	242	5	the	the	DET
gujaf-109	242	6	overall	overall	ADJ
gujaf-109	242	7	r	r	NOUN
gujaf-109	242	8	coefficient	coefficient	NOUN
gujaf-109	242	9	of	of	ADP
gujaf-109	242	10	determination	determination	NOUN
gujaf-109	242	11	is	be	AUX
gujaf-109	242	12	0.61	0.61	NUM
gujaf-109	242	13	.	.	PUNCT
gujaf-109	243	1	this	this	PRON
gujaf-109	243	2	means	mean	VERB
gujaf-109	243	3	that	that	SCONJ
gujaf-109	243	4	61	61	NUM
gujaf-109	243	5	%	%	NOUN
gujaf-109	243	6	of	of	ADP
gujaf-109	243	7	the	the	DET
gujaf-109	243	8	variations	variation	NOUN
gujaf-109	243	9	in	in	ADP
gujaf-109	243	10	audit	audit	NOUN
gujaf-109	243	11	fees	fee	NOUN
gujaf-109	243	12	are	be	AUX
gujaf-109	243	13	caused	cause	VERB
gujaf-109	243	14	by	by	ADP
gujaf-109	243	15	explanatory	explanatory	ADJ
gujaf-109	243	16	variables	variable	NOUN
gujaf-109	243	17	of	of	ADP
gujaf-109	243	18	the	the	DET
gujaf-109	243	19	study	study	NOUN
gujaf-109	243	20	,	,	PUNCT
gujaf-109	243	21	while	while	SCONJ
gujaf-109	243	22	39	39	NUM
gujaf-109	243	23	%	%	NOUN
gujaf-109	243	24	of	of	ADP
gujaf-109	243	25	the	the	DET
gujaf-109	243	26	variations	variation	NOUN
gujaf-109	243	27	are	be	AUX
gujaf-109	243	28	explained	explain	VERB
gujaf-109	243	29	by	by	ADP
gujaf-109	243	30	other	other	ADJ
gujaf-109	243	31	factors	factor	NOUN
gujaf-109	243	32	not	not	PART
gujaf-109	243	33	covered	cover	VERB
gujaf-109	243	34	by	by	ADP
gujaf-109	243	35	the	the	DET
gujaf-109	243	36	study	study	NOUN
gujaf-109	243	37	.	.	PUNCT
gujaf-109	244	1	also	also	ADV
gujaf-109	244	2	,	,	PUNCT
gujaf-109	244	3	the	the	DET
gujaf-109	244	4	probability	probability	NOUN
gujaf-109	244	5	of	of	ADP
gujaf-109	244	6	a	a	DET
gujaf-109	244	7	p	p	NOUN
gujaf-109	244	8	-	-	PUNCT
gujaf-109	244	9	value	value	NOUN
gujaf-109	244	10	of	of	ADP
gujaf-109	244	11	0.0000	0.0000	NUM
gujaf-109	244	12	implied	imply	VERB
gujaf-109	244	13	that	that	SCONJ
gujaf-109	244	14	the	the	DET
gujaf-109	244	15	model	model	NOUN
gujaf-109	244	16	is	be	AUX
gujaf-109	244	17	fit	fit	ADJ
gujaf-109	244	18	and	and	CCONJ
gujaf-109	244	19	significant	significant	ADJ
gujaf-109	244	20	at	at	ADP
gujaf-109	244	21	5	5	NUM
gujaf-109	244	22	%	%	NOUN
gujaf-109	244	23	,	,	PUNCT
gujaf-109	244	24	and	and	CCONJ
gujaf-109	244	25	the	the	DET
gujaf-109	244	26	variables	variable	NOUN
gujaf-109	244	27	are	be	AUX
gujaf-109	244	28	appropriately	appropriately	ADV
gujaf-109	244	29	selected	select	VERB
gujaf-109	244	30	.	.	PUNCT
gujaf-109	245	1	the	the	DET
gujaf-109	245	2	random	random	ADJ
gujaf-109	245	3	effect	effect	NOUN
gujaf-109	245	4	(	(	PUNCT
gujaf-109	245	5	robust	robust	ADJ
gujaf-109	245	6	)	)	PUNCT
gujaf-109	245	7	regression	regression	NOUN
gujaf-109	245	8	result	result	NOUN
gujaf-109	245	9	as	as	SCONJ
gujaf-109	245	10	shown	show	VERB
gujaf-109	245	11	in	in	ADP
gujaf-109	245	12	table	table	NOUN
gujaf-109	245	13	4	4	NUM
gujaf-109	245	14	,	,	PUNCT
gujaf-109	245	15	indicates	indicate	VERB
gujaf-109	245	16	that	that	SCONJ
gujaf-109	245	17	client	client	NOUN
gujaf-109	245	18	size	size	NOUN
gujaf-109	245	19	has	have	VERB
gujaf-109	245	20	a	a	DET
gujaf-109	245	21	significant	significant	ADJ
gujaf-109	245	22	and	and	CCONJ
gujaf-109	245	23	positive	positive	ADJ
gujaf-109	245	24	effect	effect	NOUN
gujaf-109	245	25	on	on	ADP
gujaf-109	245	26	audit	audit	NOUN
gujaf-109	245	27	fees	fee	NOUN
gujaf-109	245	28	of	of	ADP
gujaf-109	245	29	listed	list	VERB
gujaf-109	245	30	insurance	insurance	NOUN
gujaf-109	245	31	companies	company	NOUN
gujaf-109	245	32	in	in	ADP
gujaf-109	245	33	nigeria	nigeria	PROPN
gujaf-109	245	34	,	,	PUNCT
gujaf-109	245	35	with	with	ADP
gujaf-109	245	36	a	a	DET
gujaf-109	245	37	coefficient	coefficient	NOUN
gujaf-109	245	38	value	value	NOUN
gujaf-109	245	39	of	of	ADP
gujaf-109	245	40	0.556	0.556	NUM
gujaf-109	245	41	and	and	CCONJ
gujaf-109	245	42	a	a	DET
gujaf-109	245	43	p	p	NOUN
gujaf-109	245	44	-	-	PUNCT
gujaf-109	245	45	value	value	NOUN
gujaf-109	245	46	of	of	ADP
gujaf-109	245	47	0.001	0.001	NUM
gujaf-109	245	48	.	.	PUNCT
gujaf-109	246	1	this	this	PRON
gujaf-109	246	2	implies	imply	VERB
gujaf-109	246	3	that	that	SCONJ
gujaf-109	246	4	the	the	PRON
gujaf-109	246	5	higher	high	ADJ
gujaf-109	246	6	the	the	DET
gujaf-109	246	7	size	size	NOUN
gujaf-109	246	8	of	of	ADP
gujaf-109	246	9	the	the	DET
gujaf-109	246	10	sampled	sample	VERB
gujaf-109	246	11	insurance	insurance	NOUN
gujaf-109	246	12	companies	company	NOUN
gujaf-109	246	13	in	in	ADP
gujaf-109	246	14	terms	term	NOUN
gujaf-109	246	15	of	of	ADP
gujaf-109	246	16	assets	asset	NOUN
gujaf-109	246	17	value	value	NOUN
gujaf-109	246	18	,	,	PUNCT
gujaf-109	246	19	the	the	PRON
gujaf-109	246	20	higher	high	ADJ
gujaf-109	246	21	the	the	DET
gujaf-109	246	22	audit	audit	NOUN
gujaf-109	246	23	fees	fee	NOUN
gujaf-109	246	24	.	.	PUNCT
gujaf-109	247	1	this	this	DET
gujaf-109	247	2	result	result	NOUN
gujaf-109	247	3	is	be	AUX
gujaf-109	247	4	consistent	consistent	ADJ
gujaf-109	247	5	with	with	ADP
gujaf-109	247	6	that	that	PRON
gujaf-109	247	7	of	of	ADP
gujaf-109	247	8	musah	musah	NOUN
gujaf-109	247	9	(	(	PUNCT
gujaf-109	247	10	2017	2017	NUM
gujaf-109	247	11	)	)	PUNCT
gujaf-109	247	12	,	,	PUNCT
gujaf-109	247	13	kimeli	kimeli	PROPN
gujaf-109	247	14	(	(	PUNCT
gujaf-109	247	15	2016	2016	NUM
gujaf-109	247	16	)	)	PUNCT
gujaf-109	247	17	,	,	PUNCT
gujaf-109	247	18	vulhaq	vulhaq	NOUN
gujaf-109	247	19	and	and	CCONJ
gujaf-109	247	20	leghari	leghari	ADJ
gujaf-109	247	21	(	(	PUNCT
gujaf-109	247	22	2015	2015	NUM
gujaf-109	247	23	)	)	PUNCT
gujaf-109	247	24	,	,	PUNCT
gujaf-109	247	25	and	and	CCONJ
gujaf-109	247	26	urhoghide	urhoghide	ADJ
gujaf-109	247	27	and	and	CCONJ
gujaf-109	247	28	emeni	emeni	ADJ
gujaf-109	247	29	(	(	PUNCT
gujaf-109	247	30	2014	2014	NUM
gujaf-109	247	31	)	)	PUNCT
gujaf-109	247	32	who	who	PRON
gujaf-109	247	33	found	find	VERB
gujaf-109	247	34	that	that	DET
gujaf-109	247	35	client	client	NOUN
gujaf-109	247	36	size	size	NOUN
gujaf-109	247	37	has	have	VERB
gujaf-109	247	38	a	a	DET
gujaf-109	247	39	significant	significant	ADJ
gujaf-109	247	40	and	and	CCONJ
gujaf-109	247	41	positive	positive	ADJ
gujaf-109	247	42	effect	effect	NOUN
gujaf-109	247	43	on	on	ADP
gujaf-109	247	44	audit	audit	NOUN
gujaf-109	247	45	fees	fee	NOUN
gujaf-109	247	46	.	.	PUNCT
gujaf-109	248	1	table	table	NOUN
gujaf-109	248	2	6	6	NUM
gujaf-109	248	3	also	also	ADV
gujaf-109	248	4	shows	show	VERB
gujaf-109	248	5	that	that	SCONJ
gujaf-109	248	6	client	client	NOUN
gujaf-109	248	7	profitability	profitability	NOUN
gujaf-109	248	8	has	have	VERB
gujaf-109	248	9	an	an	DET
gujaf-109	248	10	insignificant	insignificant	ADJ
gujaf-109	248	11	and	and	CCONJ
gujaf-109	248	12	negative	negative	ADJ
gujaf-109	248	13	effect	effect	NOUN
gujaf-109	248	14	on	on	ADP
gujaf-109	248	15	audit	audit	NOUN
gujaf-109	248	16	fees	fee	NOUN
gujaf-109	248	17	of	of	ADP
gujaf-109	248	18	listed	list	VERB
gujaf-109	248	19	insurance	insurance	NOUN
gujaf-109	248	20	companies	company	NOUN
gujaf-109	248	21	in	in	ADP
gujaf-109	248	22	nigeria	nigeria	PROPN
gujaf-109	248	23	,	,	PUNCT
gujaf-109	248	24	with	with	ADP
gujaf-109	248	25	a	a	DET
gujaf-109	248	26	coefficient	coefficient	NOUN
gujaf-109	248	27	value	value	NOUN
gujaf-109	248	28	of	of	ADP
gujaf-109	248	29	-0.185	-0.185	PUNCT
gujaf-109	248	30	and	and	CCONJ
gujaf-109	248	31	a	a	DET
gujaf-109	248	32	p	p	NOUN
gujaf-109	248	33	-	-	PUNCT
gujaf-109	248	34	value	value	NOUN
gujaf-109	248	35	of	of	ADP
gujaf-109	248	36	0.274	0.274	NUM
gujaf-109	248	37	.	.	PUNCT
gujaf-109	249	1	this	this	PRON
gujaf-109	249	2	implies	imply	VERB
gujaf-109	249	3	that	that	SCONJ
gujaf-109	249	4	an	an	DET
gujaf-109	249	5	increase	increase	NOUN
gujaf-109	249	6	in	in	ADP
gujaf-109	249	7	profitability	profitability	NOUN
gujaf-109	249	8	does	do	AUX
gujaf-109	249	9	not	not	PART
gujaf-109	249	10	lead	lead	VERB
gujaf-109	249	11	to	to	ADP
gujaf-109	249	12	an	an	DET
gujaf-109	249	13	increase	increase	NOUN
gujaf-109	249	14	in	in	ADP
gujaf-109	249	15	audit	audit	NOUN
gujaf-109	249	16	fees	fee	NOUN
gujaf-109	249	17	.	.	PUNCT
gujaf-109	250	1	this	this	DET
gujaf-109	250	2	result	result	NOUN
gujaf-109	250	3	is	be	AUX
gujaf-109	250	4	in	in	ADP
gujaf-109	250	5	line	line	NOUN
gujaf-109	250	6	with	with	ADP
gujaf-109	250	7	the	the	DET
gujaf-109	250	8	findings	finding	NOUN
gujaf-109	250	9	of	of	ADP
gujaf-109	250	10	hong	hong	PROPN
gujaf-109	250	11	and	and	CCONJ
gujaf-109	250	12	my	my	PRON
gujaf-109	250	13	(	(	PUNCT
gujaf-109	250	14	2017	2017	NUM
gujaf-109	250	15	)	)	PUNCT
gujaf-109	250	16	,	,	PUNCT
gujaf-109	250	17	kimeli	kimeli	PROPN
gujaf-109	250	18	(	(	PUNCT
gujaf-109	250	19	2016	2016	NUM
gujaf-109	250	20	)	)	PUNCT
gujaf-109	250	21	,	,	PUNCT
gujaf-109	250	22	and	and	CCONJ
gujaf-109	250	23	rusmanto	rusmanto	NOUN
gujaf-109	250	24	and	and	CCONJ
gujaf-109	250	25	waworuntu	waworuntu	NOUN
gujaf-109	250	26	(	(	PUNCT
gujaf-109	250	27	2015	2015	NUM
gujaf-109	250	28	)	)	PUNCT
gujaf-109	250	29	who	who	PRON
gujaf-109	250	30	document	document	VERB
gujaf-109	250	31	an	an	DET
gujaf-109	250	32	insignificant	insignificant	ADJ
gujaf-109	250	33	and	and	CCONJ
gujaf-109	250	34	negative	negative	ADJ
gujaf-109	250	35	effect	effect	NOUN
gujaf-109	250	36	of	of	ADP
gujaf-109	250	37	client	client	NOUN
gujaf-109	250	38	profitability	profitability	NOUN
gujaf-109	250	39	on	on	ADP
gujaf-109	250	40	audit	audit	NOUN
gujaf-109	250	41	fees	fee	NOUN
gujaf-109	250	42	.	.	PUNCT
gujaf-109	251	1	in	in	ADP
gujaf-109	251	2	addition	addition	NOUN
gujaf-109	251	3	,	,	PUNCT
gujaf-109	251	4	client	client	NOUN
gujaf-109	251	5	complexity	complexity	NOUN
gujaf-109	251	6	has	have	VERB
gujaf-109	251	7	an	an	DET
gujaf-109	251	8	insignificant	insignificant	ADJ
gujaf-109	251	9	and	and	CCONJ
gujaf-109	251	10	negative	negative	ADJ
gujaf-109	251	11	effect	effect	NOUN
gujaf-109	251	12	on	on	ADP
gujaf-109	251	13	audit	audit	NOUN
gujaf-109	251	14	fees	fee	NOUN
gujaf-109	251	15	of	of	ADP
gujaf-109	251	16	listed	list	VERB
gujaf-109	251	17	insurance	insurance	NOUN
gujaf-109	251	18	companies	company	NOUN
gujaf-109	251	19	in	in	ADP
gujaf-109	251	20	nigeria	nigeria	PROPN
gujaf-109	251	21	,	,	PUNCT
gujaf-109	251	22	with	with	ADP
gujaf-109	251	23	a	a	DET
gujaf-109	251	24	coefficient	coefficient	NOUN
gujaf-109	251	25	value	value	NOUN
gujaf-109	251	26	of	of	ADP
gujaf-109	251	27	-0.037	-0.037	PUNCT
gujaf-109	251	28	and	and	CCONJ
gujaf-109	251	29	a	a	DET
gujaf-109	251	30	p	p	NOUN
gujaf-109	251	31	-	-	PUNCT
gujaf-109	251	32	value	value	NOUN
gujaf-109	251	33	of	of	ADP
gujaf-109	251	34	0.635	0.635	NUM
gujaf-109	251	35	.	.	PUNCT
gujaf-109	252	1	this	this	PRON
gujaf-109	252	2	implies	imply	VERB
gujaf-109	252	3	that	that	SCONJ
gujaf-109	252	4	an	an	DET
gujaf-109	252	5	increase	increase	NOUN
gujaf-109	252	6	in	in	ADP
gujaf-109	252	7	the	the	DET
gujaf-109	252	8	complexity	complexity	NOUN
gujaf-109	252	9	of	of	ADP
gujaf-109	252	10	the	the	DET
gujaf-109	252	11	client	client	NOUN
gujaf-109	252	12	leads	lead	VERB
gujaf-109	252	13	to	to	ADP
gujaf-109	252	14	a	a	DET
gujaf-109	252	15	decrease	decrease	NOUN
gujaf-109	252	16	in	in	ADP
gujaf-109	252	17	audit	audit	NOUN
gujaf-109	252	18	fees	fee	NOUN
gujaf-109	252	19	.	.	PUNCT
gujaf-109	253	1	this	this	PRON
gujaf-109	253	2	is	be	AUX
gujaf-109	253	3	in	in	ADP
gujaf-109	253	4	support	support	NOUN
gujaf-109	253	5	of	of	ADP
gujaf-109	253	6	the	the	DET
gujaf-109	253	7	findings	finding	NOUN
gujaf-109	253	8	of	of	ADP
gujaf-109	253	9	musah	musah	NOUN
gujaf-109	253	10	(	(	PUNCT
gujaf-109	253	11	2017	2017	NUM
gujaf-109	253	12	)	)	PUNCT
gujaf-109	253	13	,	,	PUNCT
gujaf-109	253	14	vulhaq	vulhaq	NOUN
gujaf-109	253	15	and	and	CCONJ
gujaf-109	253	16	leghari	leghari	ADJ
gujaf-109	253	17	(	(	PUNCT
gujaf-109	253	18	2015	2015	NUM
gujaf-109	253	19	)	)	PUNCT
gujaf-109	253	20	,	,	PUNCT
gujaf-109	253	21	and	and	CCONJ
gujaf-109	253	22	soyemi	soyemi	NOUN
gujaf-109	253	23	(	(	PUNCT
gujaf-109	253	24	2014	2014	NUM
gujaf-109	253	25	)	)	PUNCT
gujaf-109	253	26	who	who	PRON
gujaf-109	253	27	reported	report	VERB
gujaf-109	253	28	that	that	SCONJ
gujaf-109	253	29	complexity	complexity	NOUN
gujaf-109	253	30	has	have	VERB
gujaf-109	253	31	an	an	DET
gujaf-109	253	32	insignificant	insignificant	ADJ
gujaf-109	253	33	and	and	CCONJ
gujaf-109	253	34	negative	negative	ADJ
gujaf-109	253	35	effect	effect	NOUN
gujaf-109	253	36	on	on	ADP
gujaf-109	253	37	audit	audit	NOUN
gujaf-109	253	38	fees	fee	NOUN
gujaf-109	253	39	.	.	PUNCT
gujaf-109	254	1	similarly	similarly	ADV
gujaf-109	254	2	,	,	PUNCT
gujaf-109	254	3	client	client	NOUN
gujaf-109	254	4	underwriting	underwriting	NOUN
gujaf-109	254	5	risk	risk	NOUN
gujaf-109	254	6	has	have	VERB
gujaf-109	254	7	an	an	DET
gujaf-109	254	8	insignificant	insignificant	ADJ
gujaf-109	254	9	and	and	CCONJ
gujaf-109	254	10	negative	negative	ADJ
gujaf-109	254	11	effect	effect	NOUN
gujaf-109	254	12	on	on	ADP
gujaf-109	254	13	audit	audit	NOUN
gujaf-109	254	14	fees	fee	NOUN
gujaf-109	254	15	of	of	ADP
gujaf-109	254	16	listed	list	VERB
gujaf-109	254	17	insurance	insurance	NOUN
gujaf-109	254	18	companies	company	NOUN
gujaf-109	254	19	in	in	ADP
gujaf-109	254	20	nigeria	nigeria	PROPN
gujaf-109	254	21	,	,	PUNCT
gujaf-109	254	22	with	with	ADP
gujaf-109	254	23	a	a	DET
gujaf-109	254	24	coefficient	coefficient	NOUN
gujaf-109	254	25	value	value	NOUN
gujaf-109	254	26	of	of	ADP
gujaf-109	254	27	-0.061	-0.061	PUNCT
gujaf-109	254	28	and	and	CCONJ
gujaf-109	254	29	a	a	DET
gujaf-109	254	30	p	p	NOUN
gujaf-109	254	31	-	-	PUNCT
gujaf-109	254	32	value	value	NOUN
gujaf-109	254	33	of	of	ADP
gujaf-109	254	34	0.193	0.193	NUM
gujaf-109	254	35	.	.	PUNCT
gujaf-109	255	1	this	this	PRON
gujaf-109	255	2	implies	imply	VERB
gujaf-109	255	3	that	that	SCONJ
gujaf-109	255	4	an	an	DET
gujaf-109	255	5	increase	increase	NOUN
gujaf-109	255	6	in	in	ADP
gujaf-109	255	7	client	client	NOUN
gujaf-109	255	8	underwriting	underwriting	NOUN
gujaf-109	255	9	risk	risk	NOUN
gujaf-109	255	10	leads	lead	VERB
gujaf-109	255	11	to	to	ADP
gujaf-109	255	12	a	a	DET
gujaf-109	255	13	decrease	decrease	NOUN
gujaf-109	255	14	in	in	ADP
gujaf-109	255	15	audit	audit	NOUN
gujaf-109	255	16	fees	fee	NOUN
gujaf-109	255	17	.	.	PUNCT
gujaf-109	256	1	this	this	DET
gujaf-109	256	2	finding	finding	NOUN
gujaf-109	256	3	is	be	AUX
gujaf-109	256	4	in	in	ADP
gujaf-109	256	5	line	line	NOUN
gujaf-109	256	6	with	with	ADP
gujaf-109	256	7	the	the	DET
gujaf-109	256	8	finding	finding	NOUN
gujaf-109	256	9	of	of	ADP
gujaf-109	256	10	akotey	akotey	PRON
gujaf-109	256	11	and	and	CCONJ
gujaf-109	256	12	abor	abor	NOUN
gujaf-109	256	13	(	(	PUNCT
gujaf-109	256	14	2013	2013	NUM
gujaf-109	256	15	)	)	PUNCT
gujaf-109	256	16	which	which	PRON
gujaf-109	256	17	established	establish	VERB
gujaf-109	256	18	an	an	DET
gujaf-109	256	19	insignificant	insignificant	ADJ
gujaf-109	256	20	and	and	CCONJ
gujaf-109	256	21	negative	negative	ADJ
gujaf-109	256	22	effect	effect	NOUN
gujaf-109	256	23	of	of	ADP
gujaf-109	256	24	underwriting	underwrite	VERB
gujaf-109	256	25	risk	risk	NOUN
gujaf-109	256	26	on	on	ADP
gujaf-109	256	27	audit	audit	NOUN
gujaf-109	256	28	fees	fee	NOUN
gujaf-109	256	29	.	.	PUNCT
gujaf-109	257	1	moreover	moreover	ADV
gujaf-109	257	2	,	,	PUNCT
gujaf-109	257	3	client	client	NOUN
gujaf-109	257	4	liquidity	liquidity	NOUN
gujaf-109	257	5	risk	risk	NOUN
gujaf-109	257	6	has	have	VERB
gujaf-109	257	7	an	an	DET
gujaf-109	257	8	insignificant	insignificant	ADJ
gujaf-109	257	9	and	and	CCONJ
gujaf-109	257	10	negative	negative	ADJ
gujaf-109	257	11	effect	effect	NOUN
gujaf-109	257	12	on	on	ADP
gujaf-109	257	13	audit	audit	NOUN
gujaf-109	257	14	fees	fee	NOUN
gujaf-109	257	15	of	of	ADP
gujaf-109	257	16	listed	list	VERB
gujaf-109	257	17	insurance	insurance	NOUN
gujaf-109	257	18	companies	company	NOUN
gujaf-109	257	19	in	in	ADP
gujaf-109	257	20	nigeria	nigeria	PROPN
gujaf-109	257	21	,	,	PUNCT
gujaf-109	257	22	with	with	ADP
gujaf-109	257	23	a	a	DET
gujaf-109	257	24	coefficient	coefficient	NOUN
gujaf-109	257	25	value	value	NOUN
gujaf-109	257	26	of	of	ADP
gujaf-109	257	27	-0.625	-0.625	PROPN
gujaf-109	257	28	and	and	CCONJ
gujaf-109	257	29	a	a	DET
gujaf-109	257	30	p	p	NOUN
gujaf-109	257	31	-	-	PUNCT
gujaf-109	257	32	value	value	NOUN
gujaf-109	257	33	of	of	ADP
gujaf-109	257	34	0.221	0.221	NUM
gujaf-109	257	35	.	.	PUNCT
gujaf-109	258	1	table	table	NOUN
gujaf-109	258	2	4	4	NUM
gujaf-109	258	3	:	:	PUNCT
gujaf-109	258	4	gls	gls	X
gujaf-109	258	5	(	(	PUNCT
gujaf-109	258	6	re	re	NOUN
gujaf-109	258	7	robust	robust	ADJ
gujaf-109	258	8	)	)	PUNCT
gujaf-109	258	9	regression	regression	NOUN
gujaf-109	258	10	results	result	VERB
gujaf-109	258	11	ad	ad	NOUN
gujaf-109	258	12	fees	fee	NOUN
gujaf-109	258	13	coef	coef	PROPN
gujaf-109	258	14	.	.	PUNCT
gujaf-109	259	1	std	std	NOUN
gujaf-109	259	2	.	.	PUNCT
gujaf-109	260	1	error	error	NOUN
gujaf-109	260	2	z	z	NOUN
gujaf-109	260	3	p	p	X
gujaf-109	260	4	>	>	X
gujaf-109	260	5	/z/	/z/	NOUN
gujaf-109	260	6	size	size	NOUN
gujaf-109	260	7	0.556	0.556	NUM
gujaf-109	260	8	0.168	0.168	NUM
gujaf-109	260	9	3.32	3.32	NUM
gujaf-109	260	10	0.001	0.001	NUM
gujaf-109	260	11	*	*	PUNCT
gujaf-109	260	12	*	*	PUNCT
gujaf-109	260	13	*	*	PROPN
gujaf-109	260	14	prof	prof	NOUN
gujaf-109	260	15	-0.185	-0.185	NUM
gujaf-109	260	16	0.169	0.169	NUM
gujaf-109	260	17	-1.09	-1.09	VERB
gujaf-109	260	18	0.274	0.274	NUM
gujaf-109	260	19	comp	comp	NOUN
gujaf-109	260	20	-0.037	-0.037	PUNCT
gujaf-109	260	21	0.078	0.078	NUM
gujaf-109	260	22	-0.48	-0.48	NUM
gujaf-109	260	23	0.635	0.635	NUM
gujaf-109	260	24	undrisk	undrisk	NOUN
gujaf-109	260	25	-0.061	-0.061	PUNCT
gujaf-109	260	26	0.047	0.047	NUM
gujaf-109	260	27	-1.30	-1.30	NUM
gujaf-109	260	28	0.193	0.193	NUM
gujaf-109	260	29	liqrisk	liqrisk	PROPN
gujaf-109	260	30	-0.625	-0.625	NOUN
gujaf-109	260	31	0.511	0.511	NUM
gujaf-109	260	32	-1.22	-1.22	NOUN
gujaf-109	260	33	0.221	0.221	NUM
gujaf-109	260	34	big4	big4	NOUN
gujaf-109	260	35	0.301	0.301	NUM
gujaf-109	260	36	0.148	0.148	NUM
gujaf-109	260	37	2.03	2.03	NUM
gujaf-109	260	38	0.042	0.042	NUM
gujaf-109	260	39	*	*	PUNCT
gujaf-109	260	40	*	*	PUNCT
gujaf-109	260	41	constant	constant	ADJ
gujaf-109	260	42	0.453	0.453	NUM
gujaf-109	260	43	2.685	2.685	NUM
gujaf-109	260	44	0.17	0.17	NUM
gujaf-109	260	45	0.866	0.866	NUM
gujaf-109	260	46	r	r	NOUN
gujaf-109	260	47	squared	square	VERB
gujaf-109	260	48	:	:	PUNCT
gujaf-109	260	49	within	within	ADP
gujaf-109	260	50	0.3994	0.3994	NUM
gujaf-109	260	51	between	between	ADP
gujaf-109	260	52	0.6977	0.6977	NUM
gujaf-109	260	53	overall	overall	ADJ
gujaf-109	260	54	0.6098	0.6098	NUM
gujaf-109	260	55	wald	wald	NOUN
gujaf-109	260	56	chi	chi	NOUN
gujaf-109	260	57	2	2	NUM
gujaf-109	260	58	35.01	35.01	NUM
gujaf-109	260	59	rho	rho	ADJ
gujaf-109	260	60	0.5600	0.5600	NUM
gujaf-109	260	61	p	p	NOUN
gujaf-109	260	62	-	-	PUNCT
gujaf-109	260	63	value	value	NOUN
gujaf-109	260	64	0.0000	0.0000	NUM
gujaf-109	260	65	10	10	NUM
gujaf-109	261	1	this	this	PRON
gujaf-109	261	2	implies	imply	VERB
gujaf-109	261	3	that	that	SCONJ
gujaf-109	261	4	an	an	DET
gujaf-109	261	5	increase	increase	NOUN
gujaf-109	261	6	in	in	ADP
gujaf-109	261	7	client	client	NOUN
gujaf-109	261	8	liquidity	liquidity	NOUN
gujaf-109	261	9	risk	risk	NOUN
gujaf-109	261	10	leads	lead	VERB
gujaf-109	261	11	to	to	ADP
gujaf-109	261	12	a	a	DET
gujaf-109	261	13	decrease	decrease	NOUN
gujaf-109	261	14	in	in	ADP
gujaf-109	261	15	audit	audit	NOUN
gujaf-109	261	16	fees	fee	NOUN
gujaf-109	261	17	.	.	PUNCT
gujaf-109	262	1	this	this	DET
gujaf-109	262	2	finding	finding	NOUN
gujaf-109	262	3	conforms	conform	VERB
gujaf-109	262	4	to	to	ADP
gujaf-109	262	5	the	the	DET
gujaf-109	262	6	finding	finding	NOUN
gujaf-109	262	7	of	of	ADP
gujaf-109	262	8	akinpelu	akinpelu	NOUN
gujaf-109	262	9	et	et	PROPN
gujaf-109	262	10	al	al	PROPN
gujaf-109	262	11	.	.	PROPN
gujaf-109	263	1	(	(	PUNCT
gujaf-109	263	2	2013	2013	NUM
gujaf-109	263	3	)	)	PUNCT
gujaf-109	263	4	who	who	PRON
gujaf-109	263	5	established	establish	VERB
gujaf-109	263	6	an	an	DET
gujaf-109	263	7	insignificant	insignificant	ADJ
gujaf-109	263	8	and	and	CCONJ
gujaf-109	263	9	negative	negative	ADJ
gujaf-109	263	10	effect	effect	NOUN
gujaf-109	263	11	of	of	ADP
gujaf-109	263	12	liquidity	liquidity	NOUN
gujaf-109	263	13	risk	risk	NOUN
gujaf-109	263	14	on	on	ADP
gujaf-109	263	15	audit	audit	NOUN
gujaf-109	263	16	fees	fee	NOUN
gujaf-109	263	17	.	.	PUNCT
gujaf-109	264	1	on	on	ADP
gujaf-109	264	2	the	the	DET
gujaf-109	264	3	other	other	ADJ
gujaf-109	264	4	hand	hand	NOUN
gujaf-109	264	5	,	,	PUNCT
gujaf-109	264	6	audit	audit	NOUN
gujaf-109	264	7	firm	firm	ADJ
gujaf-109	264	8	size	size	NOUN
gujaf-109	264	9	has	have	VERB
gujaf-109	264	10	a	a	DET
gujaf-109	264	11	significant	significant	ADJ
gujaf-109	264	12	and	and	CCONJ
gujaf-109	264	13	positive	positive	ADJ
gujaf-109	264	14	effect	effect	NOUN
gujaf-109	264	15	on	on	ADP
gujaf-109	264	16	audit	audit	NOUN
gujaf-109	264	17	fees	fee	NOUN
gujaf-109	264	18	of	of	ADP
gujaf-109	264	19	listed	list	VERB
gujaf-109	264	20	insurance	insurance	NOUN
gujaf-109	264	21	companies	company	NOUN
gujaf-109	264	22	in	in	ADP
gujaf-109	264	23	nigeria	nigeria	PROPN
gujaf-109	264	24	,	,	PUNCT
gujaf-109	264	25	with	with	ADP
gujaf-109	264	26	a	a	DET
gujaf-109	264	27	coefficient	coefficient	NOUN
gujaf-109	264	28	value	value	NOUN
gujaf-109	264	29	of	of	ADP
gujaf-109	264	30	0.301	0.301	NUM
gujaf-109	264	31	and	and	CCONJ
gujaf-109	264	32	a	a	DET
gujaf-109	264	33	p	p	NOUN
gujaf-109	264	34	-	-	PUNCT
gujaf-109	264	35	value	value	NOUN
gujaf-109	264	36	of	of	ADP
gujaf-109	264	37	0.042	0.042	NUM
gujaf-109	264	38	.	.	PUNCT
gujaf-109	265	1	this	this	PRON
gujaf-109	265	2	means	mean	VERB
gujaf-109	265	3	that	that	SCONJ
gujaf-109	265	4	the	the	PRON
gujaf-109	265	5	bigger	big	ADJ
gujaf-109	265	6	the	the	DET
gujaf-109	265	7	audit	audit	NOUN
gujaf-109	265	8	firm	firm	NOUN
gujaf-109	265	9	size	size	NOUN
gujaf-109	265	10	,	,	PUNCT
gujaf-109	265	11	the	the	PRON
gujaf-109	265	12	higher	high	ADJ
gujaf-109	265	13	the	the	DET
gujaf-109	265	14	audit	audit	NOUN
gujaf-109	265	15	fees	fee	NOUN
gujaf-109	265	16	and	and	CCONJ
gujaf-109	265	17	also	also	ADV
gujaf-109	265	18	implies	imply	VERB
gujaf-109	265	19	that	that	SCONJ
gujaf-109	265	20	big4	big4	NOUN
gujaf-109	265	21	firms	firm	NOUN
gujaf-109	265	22	charge	charge	VERB
gujaf-109	265	23	extraordinary	extraordinary	ADJ
gujaf-109	265	24	audit	audit	NOUN
gujaf-109	265	25	fees	fee	NOUN
gujaf-109	265	26	on	on	ADP
gujaf-109	265	27	the	the	DET
gujaf-109	265	28	listed	list	VERB
gujaf-109	265	29	insurance	insurance	NOUN
gujaf-109	265	30	companies	company	NOUN
gujaf-109	265	31	in	in	ADP
gujaf-109	265	32	nigeria	nigeria	PROPN
gujaf-109	265	33	than	than	ADP
gujaf-109	265	34	nonbig4	nonbig4	PROPN
gujaf-109	265	35	.	.	PUNCT
gujaf-109	266	1	this	this	DET
gujaf-109	266	2	finding	finding	NOUN
gujaf-109	266	3	is	be	AUX
gujaf-109	266	4	consistent	consistent	ADJ
gujaf-109	266	5	with	with	ADP
gujaf-109	266	6	that	that	PRON
gujaf-109	266	7	of	of	ADP
gujaf-109	266	8	ohidoa	ohidoa	NOUN
gujaf-109	266	9	and	and	CCONJ
gujaf-109	266	10	okun	okun	ADJ
gujaf-109	266	11	(	(	PUNCT
gujaf-109	266	12	2018	2018	NUM
gujaf-109	266	13	)	)	PUNCT
gujaf-109	266	14	,	,	PUNCT
gujaf-109	266	15	apadore	apadore	NOUN
gujaf-109	266	16	and	and	CCONJ
gujaf-109	266	17	letchumanan	letchumanan	INTJ
gujaf-109	266	18	(	(	PUNCT
gujaf-109	266	19	2016	2016	NUM
gujaf-109	266	20	)	)	PUNCT
gujaf-109	266	21	,	,	PUNCT
gujaf-109	266	22	vulhaq	vulhaq	NOUN
gujaf-109	266	23	and	and	CCONJ
gujaf-109	266	24	leghari	leghari	ADJ
gujaf-109	266	25	(	(	PUNCT
gujaf-109	266	26	2015	2015	NUM
gujaf-109	266	27	)	)	PUNCT
gujaf-109	266	28	,	,	PUNCT
gujaf-109	266	29	and	and	CCONJ
gujaf-109	266	30	kikhia	kikhia	PROPN
gujaf-109	266	31	(	(	PUNCT
gujaf-109	266	32	2015	2015	NUM
gujaf-109	266	33	)	)	PUNCT
gujaf-109	266	34	who	who	PRON
gujaf-109	266	35	reported	report	VERB
gujaf-109	266	36	a	a	DET
gujaf-109	266	37	significant	significant	ADJ
gujaf-109	266	38	and	and	CCONJ
gujaf-109	266	39	positive	positive	ADJ
gujaf-109	266	40	effect	effect	NOUN
gujaf-109	266	41	on	on	ADP
gujaf-109	266	42	audit	audit	NOUN
gujaf-109	266	43	fees	fee	NOUN
gujaf-109	266	44	.	.	PUNCT
gujaf-109	267	1	5	5	X
gujaf-109	267	2	.	.	X
gujaf-109	267	3	conclusion	conclusion	NOUN
gujaf-109	267	4	and	and	CCONJ
gujaf-109	267	5	recommendations	recommendation	NOUN
gujaf-109	267	6	based	base	VERB
gujaf-109	267	7	on	on	ADP
gujaf-109	267	8	the	the	DET
gujaf-109	267	9	reviewed	review	VERB
gujaf-109	267	10	literature	literature	NOUN
gujaf-109	267	11	,	,	PUNCT
gujaf-109	267	12	study	study	NOUN
gujaf-109	267	13	findings	finding	NOUN
gujaf-109	267	14	,	,	PUNCT
gujaf-109	267	15	and	and	CCONJ
gujaf-109	267	16	objectives	objective	NOUN
gujaf-109	267	17	of	of	ADP
gujaf-109	267	18	the	the	DET
gujaf-109	267	19	study	study	NOUN
gujaf-109	267	20	,	,	PUNCT
gujaf-109	267	21	it	it	PRON
gujaf-109	267	22	is	be	AUX
gujaf-109	267	23	concluded	conclude	VERB
gujaf-109	267	24	that	that	SCONJ
gujaf-109	267	25	;	;	PUNCT
gujaf-109	267	26	client	client	NOUN
gujaf-109	267	27	size	size	NOUN
gujaf-109	267	28	and	and	CCONJ
gujaf-109	267	29	audit	audit	NOUN
gujaf-109	267	30	firm	firm	ADJ
gujaf-109	267	31	size	size	NOUN
gujaf-109	267	32	are	be	AUX
gujaf-109	267	33	important	important	ADJ
gujaf-109	267	34	determinants	determinant	NOUN
gujaf-109	267	35	of	of	ADP
gujaf-109	267	36	audit	audit	NOUN
gujaf-109	267	37	fees	fee	NOUN
gujaf-109	267	38	of	of	ADP
gujaf-109	267	39	the	the	DET
gujaf-109	267	40	sampled	sample	VERB
gujaf-109	267	41	insurance	insurance	NOUN
gujaf-109	267	42	companies	company	NOUN
gujaf-109	267	43	.	.	PUNCT
gujaf-109	268	1	most	most	ADJ
gujaf-109	268	2	of	of	ADP
gujaf-109	268	3	the	the	DET
gujaf-109	268	4	nigerian	nigerian	ADJ
gujaf-109	268	5	insurance	insurance	NOUN
gujaf-109	268	6	companies	company	NOUN
gujaf-109	268	7	have	have	AUX
gujaf-109	268	8	grown	grow	VERB
gujaf-109	268	9	in	in	ADP
gujaf-109	268	10	asset	asset	NOUN
gujaf-109	268	11	size	size	NOUN
gujaf-109	268	12	which	which	PRON
gujaf-109	268	13	in	in	ADP
gujaf-109	268	14	return	return	NOUN
gujaf-109	268	15	influences	influence	NOUN
gujaf-109	268	16	auditors	auditor	NOUN
gujaf-109	268	17	in	in	ADP
gujaf-109	268	18	charging	charge	VERB
gujaf-109	268	19	substantial	substantial	ADJ
gujaf-109	268	20	fees	fee	NOUN
gujaf-109	268	21	as	as	ADP
gujaf-109	268	22	reward/	reward/	NUM
gujaf-109	268	23	compensation	compensation	NOUN
gujaf-109	268	24	for	for	ADP
gujaf-109	268	25	the	the	DET
gujaf-109	268	26	professional	professional	ADJ
gujaf-109	268	27	services	service	NOUN
gujaf-109	268	28	rendered	render	VERB
gujaf-109	268	29	to	to	ADP
gujaf-109	268	30	such	such	ADJ
gujaf-109	268	31	companies	company	NOUN
gujaf-109	268	32	.	.	PUNCT
gujaf-109	269	1	also	also	ADV
gujaf-109	269	2	,	,	PUNCT
gujaf-109	269	3	based	base	VERB
gujaf-109	269	4	on	on	ADP
gujaf-109	269	5	the	the	DET
gujaf-109	269	6	fact	fact	NOUN
gujaf-109	269	7	that	that	SCONJ
gujaf-109	269	8	big	big	ADJ
gujaf-109	269	9	four	four	NUM
gujaf-109	269	10	audit	audit	NOUN
gujaf-109	269	11	firms	firm	NOUN
gujaf-109	269	12	render	render	VERB
gujaf-109	269	13	qualitative	qualitative	ADJ
gujaf-109	269	14	audit	audit	NOUN
gujaf-109	269	15	reports	report	NOUN
gujaf-109	269	16	compared	compare	VERB
gujaf-109	269	17	to	to	ADP
gujaf-109	269	18	non	non	ADJ
gujaf-109	269	19	-	-	ADJ
gujaf-109	269	20	big	big	ADJ
gujaf-109	269	21	four	four	NUM
gujaf-109	269	22	audit	audit	NOUN
gujaf-109	269	23	firms	firm	NOUN
gujaf-109	269	24	as	as	SCONJ
gujaf-109	269	25	they	they	PRON
gujaf-109	269	26	are	be	AUX
gujaf-109	269	27	efficient	efficient	ADJ
gujaf-109	269	28	enough	enough	ADV
gujaf-109	269	29	in	in	ADP
gujaf-109	269	30	terms	term	NOUN
gujaf-109	269	31	of	of	ADP
gujaf-109	269	32	employee	employee	NOUN
gujaf-109	269	33	skills	skill	NOUN
gujaf-109	269	34	,	,	PUNCT
gujaf-109	269	35	information	information	NOUN
gujaf-109	269	36	technology	technology	NOUN
gujaf-109	269	37	,	,	PUNCT
gujaf-109	269	38	international	international	ADJ
gujaf-109	269	39	affiliation	affiliation	NOUN
gujaf-109	269	40	,	,	PUNCT
gujaf-109	269	41	and	and	CCONJ
gujaf-109	269	42	recognition	recognition	NOUN
gujaf-109	269	43	.	.	PUNCT
gujaf-109	270	1	as	as	SCONJ
gujaf-109	270	2	such	such	ADJ
gujaf-109	270	3	,	,	PUNCT
gujaf-109	270	4	big	big	ADJ
gujaf-109	270	5	four	four	NUM
gujaf-109	270	6	audit	audit	NOUN
gujaf-109	270	7	firms	firm	NOUN
gujaf-109	270	8	charge	charge	VERB
gujaf-109	270	9	higher	high	ADJ
gujaf-109	270	10	audit	audit	NOUN
gujaf-109	270	11	fees	fee	NOUN
gujaf-109	270	12	as	as	SCONJ
gujaf-109	270	13	compared	compare	VERB
gujaf-109	270	14	to	to	ADP
gujaf-109	270	15	their	their	PRON
gujaf-109	270	16	counterparts	counterpart	NOUN
gujaf-109	270	17	:	:	PUNCT
gujaf-109	270	18	and	and	CCONJ
gujaf-109	270	19	it	it	PRON
gujaf-109	270	20	is	be	AUX
gujaf-109	270	21	evident	evident	ADJ
gujaf-109	270	22	that	that	SCONJ
gujaf-109	270	23	average	average	ADJ
gujaf-109	270	24	insurance	insurance	NOUN
gujaf-109	270	25	companies	company	NOUN
gujaf-109	270	26	in	in	ADP
gujaf-109	270	27	nigeria	nigeria	PROPN
gujaf-109	270	28	contracted	contract	VERB
gujaf-109	270	29	the	the	DET
gujaf-109	270	30	services	service	NOUN
gujaf-109	270	31	of	of	ADP
gujaf-109	270	32	big	big	ADJ
gujaf-109	270	33	four	four	NUM
gujaf-109	270	34	audit	audit	NOUN
gujaf-109	270	35	firms	firm	NOUN
gujaf-109	270	36	in	in	ADP
gujaf-109	270	37	preparing	prepare	VERB
gujaf-109	270	38	their	their	PRON
gujaf-109	270	39	financial	financial	ADJ
gujaf-109	270	40	reports	report	NOUN
gujaf-109	270	41	.	.	PUNCT
gujaf-109	271	1	in	in	ADP
gujaf-109	271	2	contrast	contrast	NOUN
gujaf-109	271	3	,	,	PUNCT
gujaf-109	271	4	client	client	NOUN
gujaf-109	271	5	profitability	profitability	NOUN
gujaf-109	271	6	,	,	PUNCT
gujaf-109	271	7	client	client	NOUN
gujaf-109	271	8	complexity	complexity	NOUN
gujaf-109	271	9	,	,	PUNCT
gujaf-109	271	10	client	client	NOUN
gujaf-109	271	11	underwriting	underwriting	NOUN
gujaf-109	271	12	risk	risk	NOUN
gujaf-109	271	13	,	,	PUNCT
gujaf-109	271	14	and	and	CCONJ
gujaf-109	271	15	client	client	NOUN
gujaf-109	271	16	liquidity	liquidity	NOUN
gujaf-109	271	17	risk	risk	NOUN
gujaf-109	271	18	have	have	VERB
gujaf-109	271	19	an	an	DET
gujaf-109	271	20	insignificant	insignificant	ADJ
gujaf-109	271	21	and	and	CCONJ
gujaf-109	271	22	negative	negative	ADJ
gujaf-109	271	23	effect	effect	NOUN
gujaf-109	271	24	on	on	ADP
gujaf-109	271	25	audit	audit	NOUN
gujaf-109	271	26	fees	fee	NOUN
gujaf-109	271	27	of	of	ADP
gujaf-109	271	28	the	the	DET
gujaf-109	271	29	sampled	sample	VERB
gujaf-109	271	30	insurance	insurance	NOUN
gujaf-109	271	31	companies	company	NOUN
gujaf-109	271	32	.	.	PUNCT
gujaf-109	272	1	client	client	NOUN
gujaf-109	272	2	profitability	profitability	NOUN
gujaf-109	272	3	was	be	AUX
gujaf-109	272	4	expected	expect	VERB
gujaf-109	272	5	to	to	PART
gujaf-109	272	6	be	be	AUX
gujaf-109	272	7	significant	significant	ADJ
gujaf-109	272	8	for	for	ADP
gujaf-109	272	9	the	the	DET
gujaf-109	272	10	reason	reason	NOUN
gujaf-109	272	11	that	that	PRON
gujaf-109	272	12	the	the	PRON
gujaf-109	272	13	higher	high	ADJ
gujaf-109	272	14	the	the	DET
gujaf-109	272	15	profitability	profitability	NOUN
gujaf-109	272	16	,	,	PUNCT
gujaf-109	272	17	the	the	PRON
gujaf-109	272	18	higher	high	ADJ
gujaf-109	272	19	the	the	DET
gujaf-109	272	20	audit	audit	NOUN
gujaf-109	272	21	fees	fee	NOUN
gujaf-109	272	22	.	.	PUNCT
gujaf-109	273	1	the	the	DET
gujaf-109	273	2	negative	negative	ADJ
gujaf-109	273	3	result	result	NOUN
gujaf-109	273	4	could	could	AUX
gujaf-109	273	5	be	be	AUX
gujaf-109	273	6	attributed	attribute	VERB
gujaf-109	273	7	to	to	ADP
gujaf-109	273	8	the	the	DET
gujaf-109	273	9	losses	loss	NOUN
gujaf-109	273	10	incurred	incur	VERB
gujaf-109	273	11	by	by	ADP
gujaf-109	273	12	the	the	DET
gujaf-109	273	13	sampled	sample	VERB
gujaf-109	273	14	companies	company	NOUN
gujaf-109	273	15	in	in	ADP
gujaf-109	273	16	one	one	NUM
gujaf-109	273	17	financial	financial	ADJ
gujaf-109	273	18	year	year	NOUN
gujaf-109	273	19	or	or	CCONJ
gujaf-109	273	20	the	the	DET
gujaf-109	273	21	other	other	ADJ
gujaf-109	273	22	.	.	PUNCT
gujaf-109	274	1	the	the	DET
gujaf-109	274	2	negative	negative	ADJ
gujaf-109	274	3	and	and	CCONJ
gujaf-109	274	4	insignificant	insignificant	ADJ
gujaf-109	274	5	link	link	NOUN
gujaf-109	274	6	between	between	ADP
gujaf-109	274	7	client	client	NOUN
gujaf-109	274	8	complexity	complexity	NOUN
gujaf-109	274	9	and	and	CCONJ
gujaf-109	274	10	audit	audit	NOUN
gujaf-109	274	11	fees	fee	NOUN
gujaf-109	274	12	could	could	AUX
gujaf-109	274	13	be	be	AUX
gujaf-109	274	14	since	since	SCONJ
gujaf-109	274	15	some	some	PRON
gujaf-109	274	16	of	of	ADP
gujaf-109	274	17	the	the	DET
gujaf-109	274	18	sampled	sample	VERB
gujaf-109	274	19	insurance	insurance	NOUN
gujaf-109	274	20	companies	company	NOUN
gujaf-109	274	21	are	be	AUX
gujaf-109	274	22	less	less	ADV
gujaf-109	274	23	complex	complex	ADJ
gujaf-109	274	24	in	in	ADP
gujaf-109	274	25	the	the	DET
gujaf-109	274	26	period	period	NOUN
gujaf-109	274	27	of	of	ADP
gujaf-109	274	28	the	the	DET
gujaf-109	274	29	study	study	NOUN
gujaf-109	274	30	as	as	SCONJ
gujaf-109	274	31	they	they	PRON
gujaf-109	274	32	have	have	VERB
gujaf-109	274	33	few	few	ADJ
gujaf-109	274	34	subsidiaries	subsidiary	NOUN
gujaf-109	274	35	or	or	CCONJ
gujaf-109	274	36	no	no	DET
gujaf-109	274	37	subsidiaries	subsidiary	NOUN
gujaf-109	274	38	at	at	ADV
gujaf-109	274	39	all	all	ADV
gujaf-109	274	40	.	.	PUNCT
gujaf-109	275	1	in	in	ADP
gujaf-109	275	2	addition	addition	NOUN
gujaf-109	275	3	,	,	PUNCT
gujaf-109	275	4	the	the	DET
gujaf-109	275	5	negative	negative	ADJ
gujaf-109	275	6	and	and	CCONJ
gujaf-109	275	7	insignificant	insignificant	ADJ
gujaf-109	275	8	association	association	NOUN
gujaf-109	275	9	between	between	ADP
gujaf-109	275	10	client	client	NOUN
gujaf-109	275	11	underwriting	underwriting	NOUN
gujaf-109	275	12	risk	risk	NOUN
gujaf-109	275	13	and	and	CCONJ
gujaf-109	275	14	audit	audit	NOUN
gujaf-109	275	15	fees	fee	NOUN
gujaf-109	275	16	could	could	AUX
gujaf-109	275	17	be	be	AUX
gujaf-109	275	18	attributed	attribute	VERB
gujaf-109	275	19	to	to	ADP
gujaf-109	275	20	the	the	DET
gujaf-109	275	21	reluctance	reluctance	NOUN
gujaf-109	275	22	of	of	ADP
gujaf-109	275	23	some	some	DET
gujaf-109	275	24	policyholders	policyholder	NOUN
gujaf-109	275	25	to	to	PART
gujaf-109	275	26	pay	pay	VERB
gujaf-109	275	27	their	their	PRON
gujaf-109	275	28	premiums	premium	NOUN
gujaf-109	275	29	in	in	ADP
gujaf-109	275	30	some	some	DET
gujaf-109	275	31	years	year	NOUN
gujaf-109	275	32	under	under	ADP
gujaf-109	275	33	the	the	DET
gujaf-109	275	34	study	study	NOUN
gujaf-109	275	35	while	while	SCONJ
gujaf-109	275	36	others	other	NOUN
gujaf-109	275	37	are	be	AUX
gujaf-109	275	38	drawing	draw	VERB
gujaf-109	275	39	their	their	PRON
gujaf-109	275	40	funds	fund	NOUN
gujaf-109	275	41	from	from	ADP
gujaf-109	275	42	the	the	DET
gujaf-109	275	43	insurance	insurance	NOUN
gujaf-109	275	44	business	business	NOUN
gujaf-109	275	45	.	.	PUNCT
gujaf-109	276	1	also	also	ADV
gujaf-109	276	2	,	,	PUNCT
gujaf-109	276	3	the	the	DET
gujaf-109	276	4	insignificant	insignificant	ADJ
gujaf-109	276	5	and	and	CCONJ
gujaf-109	276	6	negative	negative	ADJ
gujaf-109	276	7	effect	effect	NOUN
gujaf-109	276	8	of	of	ADP
gujaf-109	276	9	client	client	NOUN
gujaf-109	276	10	liquidity	liquidity	NOUN
gujaf-109	276	11	risk	risk	NOUN
gujaf-109	276	12	on	on	ADP
gujaf-109	276	13	audit	audit	NOUN
gujaf-109	276	14	fees	fee	NOUN
gujaf-109	276	15	could	could	AUX
gujaf-109	276	16	be	be	AUX
gujaf-109	276	17	as	as	ADP
gujaf-109	276	18	a	a	DET
gujaf-109	276	19	result	result	NOUN
gujaf-109	276	20	that	that	SCONJ
gujaf-109	276	21	the	the	DET
gujaf-109	276	22	sampled	sample	VERB
gujaf-109	276	23	companies	company	NOUN
gujaf-109	276	24	do	do	AUX
gujaf-109	276	25	not	not	PART
gujaf-109	276	26	normally	normally	ADV
gujaf-109	276	27	retain	retain	VERB
gujaf-109	276	28	liquid	liquid	ADJ
gujaf-109	276	29	assets	asset	NOUN
gujaf-109	276	30	at	at	ADP
gujaf-109	276	31	their	their	PRON
gujaf-109	276	32	disposal	disposal	NOUN
gujaf-109	276	33	for	for	ADP
gujaf-109	276	34	the	the	DET
gujaf-109	276	35	fact	fact	NOUN
gujaf-109	276	36	the	the	DET
gujaf-109	276	37	cash	cash	NOUN
gujaf-109	276	38	outflows	outflow	NOUN
gujaf-109	276	39	(	(	PUNCT
gujaf-109	276	40	claims	claim	NOUN
gujaf-109	276	41	)	)	PUNCT
gujaf-109	276	42	of	of	ADP
gujaf-109	276	43	insurance	insurance	NOUN
gujaf-109	276	44	companies	company	NOUN
gujaf-109	276	45	are	be	AUX
gujaf-109	276	46	not	not	PART
gujaf-109	276	47	usually	usually	ADV
gujaf-109	276	48	payable	payable	ADJ
gujaf-109	276	49	until	until	ADP
gujaf-109	276	50	some	some	DET
gujaf-109	276	51	distant	distant	ADJ
gujaf-109	276	52	future	future	ADJ
gujaf-109	276	53	time	time	NOUN
gujaf-109	276	54	that	that	PRON
gujaf-109	276	55	is	be	AUX
gujaf-109	276	56	uncertain	uncertain	ADJ
gujaf-109	276	57	.	.	PUNCT
gujaf-109	277	1	based	base	VERB
gujaf-109	277	2	on	on	ADP
gujaf-109	277	3	the	the	DET
gujaf-109	277	4	findings	finding	NOUN
gujaf-109	277	5	and	and	CCONJ
gujaf-109	277	6	conclusion	conclusion	NOUN
gujaf-109	277	7	,	,	PUNCT
gujaf-109	277	8	the	the	DET
gujaf-109	277	9	study	study	NOUN
gujaf-109	277	10	recommends	recommend	VERB
gujaf-109	277	11	that	that	SCONJ
gujaf-109	277	12	auditors	auditor	NOUN
gujaf-109	277	13	of	of	ADP
gujaf-109	277	14	nigerian	nigerian	ADJ
gujaf-109	277	15	insurance	insurance	NOUN
gujaf-109	277	16	companies	company	NOUN
gujaf-109	277	17	should	should	AUX
gujaf-109	277	18	inspire	inspire	VERB
gujaf-109	277	19	their	their	PRON
gujaf-109	277	20	clients	client	NOUN
gujaf-109	277	21	in	in	ADP
gujaf-109	277	22	increasing	increase	VERB
gujaf-109	277	23	their	their	PRON
gujaf-109	277	24	total	total	ADJ
gujaf-109	277	25	assets	asset	NOUN
gujaf-109	277	26	including	include	VERB
gujaf-109	277	27	their	their	PRON
gujaf-109	277	28	investments	investment	NOUN
gujaf-109	277	29	which	which	PRON
gujaf-109	277	30	increases	increase	VERB
gujaf-109	277	31	the	the	DET
gujaf-109	277	32	size	size	NOUN
gujaf-109	277	33	of	of	ADP
gujaf-109	277	34	their	their	PRON
gujaf-109	277	35	businesses	business	NOUN
gujaf-109	277	36	.	.	PUNCT
gujaf-109	278	1	this	this	PRON
gujaf-109	278	2	increases	increase	VERB
gujaf-109	278	3	the	the	DET
gujaf-109	278	4	companies	company	NOUN
gujaf-109	278	5	’	’	PART
gujaf-109	278	6	financial	financial	ADJ
gujaf-109	278	7	performances	performance	NOUN
gujaf-109	278	8	,	,	PUNCT
gujaf-109	278	9	as	as	ADV
gujaf-109	278	10	well	well	ADV
gujaf-109	278	11	as	as	ADP
gujaf-109	278	12	,	,	PUNCT
gujaf-109	278	13	the	the	DET
gujaf-109	278	14	professional	professional	ADJ
gujaf-109	278	15	fees	fee	NOUN
gujaf-109	278	16	collected	collect	VERB
gujaf-109	278	17	by	by	ADP
gujaf-109	278	18	auditors	auditor	NOUN
gujaf-109	278	19	of	of	ADP
gujaf-109	278	20	insurance	insurance	NOUN
gujaf-109	278	21	companies	company	NOUN
gujaf-109	278	22	in	in	ADP
gujaf-109	278	23	nigeria	nigeria	PROPN
gujaf-109	278	24	.	.	PUNCT
gujaf-109	279	1	in	in	ADP
gujaf-109	279	2	addition	addition	NOUN
gujaf-109	279	3	,	,	PUNCT
gujaf-109	279	4	the	the	DET
gujaf-109	279	5	shareholders	shareholder	NOUN
gujaf-109	279	6	,	,	PUNCT
gujaf-109	279	7	as	as	ADV
gujaf-109	279	8	well	well	ADV
gujaf-109	279	9	as	as	ADP
gujaf-109	279	10	,	,	PUNCT
gujaf-109	279	11	managers	manager	NOUN
gujaf-109	279	12	of	of	ADP
gujaf-109	279	13	nigerian	nigerian	ADJ
gujaf-109	279	14	insurance	insurance	NOUN
gujaf-109	279	15	companies	company	NOUN
gujaf-109	279	16	should	should	AUX
gujaf-109	279	17	make	make	VERB
gujaf-109	279	18	sure	sure	ADJ
gujaf-109	279	19	that	that	SCONJ
gujaf-109	279	20	cash	cash	NOUN
gujaf-109	279	21	and	and	CCONJ
gujaf-109	279	22	other	other	ADJ
gujaf-109	279	23	liquid	liquid	ADJ
gujaf-109	279	24	assets	asset	NOUN
gujaf-109	279	25	are	be	AUX
gujaf-109	279	26	sufficiently	sufficiently	ADV
gujaf-109	279	27	preserved	preserve	VERB
gujaf-109	279	28	at	at	ADP
gujaf-109	279	29	their	their	PRON
gujaf-109	279	30	disposal	disposal	NOUN
gujaf-109	279	31	to	to	PART
gujaf-109	279	32	eliminate	eliminate	VERB
gujaf-109	279	33	their	their	PRON
gujaf-109	279	34	liquidity	liquidity	NOUN
gujaf-109	279	35	problems	problem	NOUN
gujaf-109	279	36	.	.	PUNCT
gujaf-109	280	1	this	this	PRON
gujaf-109	280	2	would	would	AUX
gujaf-109	280	3	help	help	VERB
gujaf-109	280	4	them	they	PRON
gujaf-109	280	5	meet	meet	VERB
gujaf-109	280	6	up	up	ADP
gujaf-109	280	7	with	with	ADP
gujaf-109	280	8	their	their	PRON
gujaf-109	280	9	financial	financial	ADJ
gujaf-109	280	10	obligations	obligation	NOUN
gujaf-109	280	11	as	as	ADP
gujaf-109	280	12	and	and	CCONJ
gujaf-109	280	13	when	when	SCONJ
gujaf-109	280	14	due	due	ADJ
gujaf-109	280	15	particularly	particularly	ADV
gujaf-109	280	16	of	of	ADP
gujaf-109	280	17	auditor	auditor	NOUN
gujaf-109	280	18	’s	’s	PART
gujaf-109	280	19	payment	payment	NOUN
gujaf-109	280	20	and	and	CCONJ
gujaf-109	280	21	other	other	ADJ
gujaf-109	280	22	claims	claim	NOUN
gujaf-109	280	23	of	of	ADP
gujaf-109	280	24	the	the	DET
gujaf-109	280	25	insured	insure	VERB
gujaf-109	280	26	persons	person	NOUN
gujaf-109	280	27	.	.	PUNCT
gujaf-109	281	1	finally	finally	ADV
gujaf-109	281	2	,	,	PUNCT
gujaf-109	281	3	the	the	DET
gujaf-109	281	4	national	national	PROPN
gujaf-109	281	5	insurance	insurance	PROPN
gujaf-109	281	6	commission	commission	PROPN
gujaf-109	281	7	(	(	PUNCT
gujaf-109	281	8	naicom	naicom	PROPN
gujaf-109	281	9	)	)	PUNCT
gujaf-109	281	10	which	which	PRON
gujaf-109	281	11	is	be	AUX
gujaf-109	281	12	the	the	DET
gujaf-109	281	13	regulatory	regulatory	ADJ
gujaf-109	281	14	body	body	NOUN
gujaf-109	281	15	of	of	ADP
gujaf-109	281	16	insurance	insurance	NOUN
gujaf-109	281	17	businesses	business	NOUN
gujaf-109	281	18	in	in	ADP
gujaf-109	281	19	nigeria	nigeria	PROPN
gujaf-109	281	20	should	should	AUX
gujaf-109	281	21	specify	specify	VERB
gujaf-109	281	22	a	a	DET
gujaf-109	281	23	law	law	NOUN
gujaf-109	281	24	in	in	ADP
gujaf-109	281	25	which	which	PRON
gujaf-109	281	26	a	a	DET
gujaf-109	281	27	certain	certain	ADJ
gujaf-109	281	28	portion	portion	NOUN
gujaf-109	281	29	of	of	ADP
gujaf-109	281	30	the	the	DET
gujaf-109	281	31	audit	audit	NOUN
gujaf-109	281	32	work	work	NOUN
gujaf-109	281	33	is	be	AUX
gujaf-109	281	34	bestowed	bestow	VERB
gujaf-109	281	35	to	to	ADP
gujaf-109	281	36	non	non	ADJ
gujaf-109	281	37	-	-	ADJ
gujaf-109	281	38	big	big	ADJ
gujaf-109	281	39	four	four	NUM
gujaf-109	281	40	audit	audit	NOUN
gujaf-109	281	41	firms	firm	NOUN
gujaf-109	281	42	.	.	PUNCT
gujaf-109	282	1	this	this	PRON
gujaf-109	282	2	reduces	reduce	VERB
gujaf-109	282	3	the	the	DET
gujaf-109	282	4	cartel	cartel	NOUN
gujaf-109	282	5	power	power	NOUN
gujaf-109	282	6	of	of	ADP
gujaf-109	282	7	the	the	DET
gujaf-109	282	8	big	big	ADJ
gujaf-109	282	9	four	four	NUM
gujaf-109	282	10	audit	audit	NOUN
gujaf-109	282	11	firms	firm	NOUN
gujaf-109	282	12	and	and	CCONJ
gujaf-109	282	13	joint	joint	ADJ
gujaf-109	282	14	audits	audits	NOUN
gujaf-109	282	15	should	should	AUX
gujaf-109	282	16	also	also	ADV
gujaf-109	282	17	be	be	AUX
gujaf-109	282	18	heartened	hearten	VERB
gujaf-109	282	19	between	between	ADP
gujaf-109	282	20	big	big	ADJ
gujaf-109	282	21	11	11	NUM
gujaf-109	282	22	four	four	NUM
gujaf-109	282	23	and	and	CCONJ
gujaf-109	282	24	non	non	ADJ
gujaf-109	282	25	-	-	ADJ
gujaf-109	282	26	big	big	ADJ
gujaf-109	282	27	four	four	NUM
gujaf-109	282	28	audit	audit	NOUN
gujaf-109	282	29	firms	firm	NOUN
gujaf-109	282	30	in	in	ADP
gujaf-109	282	31	the	the	DET
gujaf-109	282	32	nigerian	nigerian	ADJ
gujaf-109	282	33	insurance	insurance	NOUN
gujaf-109	282	34	industry	industry	NOUN
gujaf-109	282	35	to	to	PART
gujaf-109	282	36	enhance	enhance	VERB
gujaf-109	282	37	the	the	DET
gujaf-109	282	38	abilities	ability	NOUN
gujaf-109	282	39	of	of	ADP
gujaf-109	282	40	the	the	DET
gujaf-109	282	41	local	local	ADJ
gujaf-109	282	42	audit	audit	NOUN
gujaf-109	282	43	firms	firm	NOUN
gujaf-109	282	44	in	in	ADP
gujaf-109	282	45	the	the	DET
gujaf-109	282	46	nigerian	nigerian	ADJ
gujaf-109	282	47	insurance	insurance	NOUN
gujaf-109	282	48	industry	industry	NOUN
gujaf-109	282	49	.	.	PUNCT
gujaf-109	283	1	references	reference	NOUN
gujaf-109	283	2	adeyemi	adeyemi	ADV
gujaf-109	283	3	,	,	PUNCT
gujaf-109	283	4	m.	m.	NOUN
gujaf-109	283	5	(	(	PUNCT
gujaf-109	283	6	2005	2005	NUM
gujaf-109	283	7	)	)	PUNCT
gujaf-109	283	8	.	.	PUNCT
gujaf-109	284	1	an	an	DET
gujaf-109	284	2	overview	overview	NOUN
gujaf-109	284	3	of	of	ADP
gujaf-109	284	4	the	the	DET
gujaf-109	284	5	insurance	insurance	NOUN
gujaf-109	284	6	act	act	NOUN
gujaf-109	284	7	2003	2003	NUM
gujaf-109	284	8	:	:	PUNCT
gujaf-109	284	9	issues	issue	NOUN
gujaf-109	284	10	in	in	ADP
gujaf-109	284	11	merger	merger	NOUN
gujaf-109	284	12	and	and	CCONJ
gujaf-109	284	13	acquisition	acquisition	NOUN
gujaf-109	284	14	for	for	ADP
gujaf-109	284	15	the	the	DET
gujaf-109	284	16	insurance	insurance	NOUN
gujaf-109	284	17	industry	industry	NOUN
gujaf-109	284	18	.	.	PUNCT
gujaf-109	285	1	paper	paper	NOUN
gujaf-109	285	2	presented	present	VERB
gujaf-109	285	3	at	at	ADP
gujaf-109	285	4	nigerian	nigerian	ADJ
gujaf-109	285	5	insurance	insurance	NOUN
gujaf-109	285	6	association	association	NOUN
gujaf-109	285	7	workshop	workshop	NOUN
gujaf-109	285	8	on	on	ADP
gujaf-109	285	9	insurance	insurance	NOUN
gujaf-109	285	10	act	act	NOUN
gujaf-109	285	11	2003	2003	NUM
gujaf-109	285	12	,	,	PUNCT
gujaf-109	285	13	61	61	NUM
gujaf-109	285	14	-	-	SYM
gujaf-109	285	15	78	78	NUM
gujaf-109	285	16	.	.	PUNCT
gujaf-109	286	1	akinpelu	akinpelu	NOUN
gujaf-109	286	2	,	,	PUNCT
gujaf-109	286	3	y.	y.	PROPN
gujaf-109	286	4	a.	a.	PROPN
gujaf-109	286	5	o.	o.	PROPN
gujaf-109	286	6	,	,	PUNCT
gujaf-109	286	7	omojola	omojola	PROPN
gujaf-109	286	8	,	,	PUNCT
gujaf-109	286	9	s.	s.	PROPN
gujaf-109	286	10	o.	o.	PROPN
gujaf-109	286	11	,	,	PUNCT
gujaf-109	286	12	ogunseye	ogunseye	NOUN
gujaf-109	286	13	,	,	PUNCT
gujaf-109	286	14	t.	t.	PROPN
gujaf-109	286	15	o.	o.	PROPN
gujaf-109	286	16	&	&	CCONJ
gujaf-109	286	17	bada	bada	PROPN
gujaf-109	286	18	,	,	PUNCT
gujaf-109	286	19	o.	o.	PROPN
gujaf-109	286	20	t.	t.	PROPN
gujaf-109	286	21	(	(	PUNCT
gujaf-109	286	22	2013	2013	NUM
gujaf-109	286	23	)	)	PUNCT
gujaf-109	286	24	.	.	PUNCT
gujaf-109	287	1	the	the	DET
gujaf-109	287	2	pricing	pricing	NOUN
gujaf-109	287	3	of	of	ADP
gujaf-109	287	4	audit	audit	NOUN
gujaf-109	287	5	services	service	NOUN
gujaf-109	287	6	in	in	ADP
gujaf-109	287	7	nigerian	nigerian	ADJ
gujaf-109	287	8	commercial	commercial	ADJ
gujaf-109	287	9	banks	bank	NOUN
gujaf-109	287	10	.	.	PUNCT
gujaf-109	288	1	research	research	NOUN
gujaf-109	288	2	journal	journal	PROPN
gujaf-109	288	3	of	of	ADP
gujaf-109	288	4	finance	finance	NOUN
gujaf-109	288	5	and	and	CCONJ
gujaf-109	288	6	accounting	accounting	NOUN
gujaf-109	288	7	,	,	PUNCT
gujaf-109	288	8	4(3	4(3	NUM
gujaf-109	288	9	)	)	PUNCT
gujaf-109	288	10	,	,	PUNCT
gujaf-109	288	11	74	74	NUM
gujaf-109	288	12	-	-	SYM
gujaf-109	288	13	80	80	NUM
gujaf-109	288	14	.	.	PUNCT
gujaf-109	289	1	akotey	akotey	PROPN
gujaf-109	289	2	,	,	PUNCT
gujaf-109	289	3	j.	j.	PROPN
gujaf-109	289	4	o.	o.	PROPN
gujaf-109	289	5	&	&	CCONJ
gujaf-109	289	6	abor	abor	PROPN
gujaf-109	289	7	,	,	PUNCT
gujaf-109	289	8	j.	j.	PROPN
gujaf-109	289	9	(	(	PUNCT
gujaf-109	289	10	2013	2013	NUM
gujaf-109	289	11	)	)	PUNCT
gujaf-109	289	12	.	.	PUNCT
gujaf-109	290	1	risk	risk	NOUN
gujaf-109	290	2	management	management	NOUN
gujaf-109	290	3	in	in	ADP
gujaf-109	290	4	the	the	DET
gujaf-109	290	5	ghanaian	ghanaian	ADJ
gujaf-109	290	6	insurance	insurance	NOUN
gujaf-109	290	7	industry	industry	NOUN
gujaf-109	290	8	.	.	PUNCT
gujaf-109	291	1	qualitative	qualitative	ADJ
gujaf-109	291	2	research	research	NOUN
gujaf-109	291	3	in	in	ADP
gujaf-109	291	4	financial	financial	ADJ
gujaf-109	291	5	markets	market	NOUN
gujaf-109	291	6	,	,	PUNCT
gujaf-109	291	7	5(1	5(1	NUM
gujaf-109	291	8	)	)	PUNCT
gujaf-109	291	9	,	,	PUNCT
gujaf-109	291	10	26	26	NUM
gujaf-109	291	11	-	-	SYM
gujaf-109	291	12	42	42	NUM
gujaf-109	291	13	.	.	PUNCT
gujaf-109	292	1	amba	amba	PROPN
gujaf-109	292	2	,	,	PUNCT
gujaf-109	292	3	s.	s.	PROPN
gujaf-109	292	4	m.	m.	PROPN
gujaf-109	292	5	&	&	CCONJ
gujaf-109	292	6	al	al	PROPN
gujaf-109	292	7	-	-	PUNCT
gujaf-109	292	8	hajeri	hajeri	PROPN
gujaf-109	292	9	,	,	PUNCT
gujaf-109	292	10	f.	f.	PROPN
gujaf-109	292	11	k.	k.	PROPN
gujaf-109	292	12	(	(	PUNCT
gujaf-109	292	13	2013	2013	NUM
gujaf-109	292	14	)	)	PUNCT
gujaf-109	292	15	.	.	PUNCT
gujaf-109	293	1	determinants	determinant	NOUN
gujaf-109	293	2	of	of	ADP
gujaf-109	293	3	audit	audit	NOUN
gujaf-109	293	4	fees	fee	NOUN
gujaf-109	293	5	in	in	ADP
gujaf-109	293	6	bahrain	bahrain	NOUN
gujaf-109	293	7	:	:	PUNCT
gujaf-109	293	8	an	an	DET
gujaf-109	293	9	empirical	empirical	ADJ
gujaf-109	293	10	study	study	NOUN
gujaf-109	293	11	.	.	PUNCT
gujaf-109	294	1	journal	journal	PROPN
gujaf-109	294	2	of	of	ADP
gujaf-109	294	3	finance	finance	NOUN
gujaf-109	294	4	and	and	CCONJ
gujaf-109	294	5	accountancy	accountancy	NOUN
gujaf-109	294	6	,	,	PUNCT
gujaf-109	294	7	2(4	2(4	NUM
gujaf-109	294	8	)	)	PUNCT
gujaf-109	294	9	,	,	PUNCT
gujaf-109	294	10	21	21	NUM
gujaf-109	294	11	-	-	SYM
gujaf-109	294	12	29	29	NUM
gujaf-109	294	13	.	.	PUNCT
gujaf-109	295	1	apadore	apadore	PROPN
gujaf-109	295	2	,	,	PUNCT
gujaf-109	295	3	k.	k.	PROPN
gujaf-109	295	4	&	&	CCONJ
gujaf-109	295	5	letchumanan	letchumanan	PROPN
gujaf-109	295	6	,	,	PUNCT
gujaf-109	295	7	t.	t.	PROPN
gujaf-109	295	8	r.	r.	PROPN
gujaf-109	295	9	(	(	PUNCT
gujaf-109	295	10	2016	2016	NUM
gujaf-109	295	11	)	)	PUNCT
gujaf-109	295	12	.	.	PUNCT
gujaf-109	296	1	determinants	determinant	NOUN
gujaf-109	296	2	of	of	ADP
gujaf-109	296	3	audit	audit	NOUN
gujaf-109	296	4	fees	fee	NOUN
gujaf-109	296	5	among	among	ADP
gujaf-109	296	6	public	public	ADJ
gujaf-109	296	7	listed	list	VERB
gujaf-109	296	8	companies	company	NOUN
gujaf-109	296	9	in	in	ADP
gujaf-109	296	10	malaysia	malaysia	PROPN
gujaf-109	296	11	:	:	PUNCT
gujaf-109	296	12	a	a	DET
gujaf-109	296	13	theoretical	theoretical	ADJ
gujaf-109	296	14	model	model	NOUN
gujaf-109	296	15	.	.	PUNCT
gujaf-109	297	1	international	international	ADJ
gujaf-109	297	2	journal	journal	PROPN
gujaf-109	297	3	of	of	ADP
gujaf-109	297	4	academic	academic	ADJ
gujaf-109	297	5	research	research	NOUN
gujaf-109	297	6	in	in	ADP
gujaf-109	297	7	accounting	accounting	NOUN
gujaf-109	297	8	,	,	PUNCT
gujaf-109	297	9	finance	finance	NOUN
gujaf-109	297	10	and	and	CCONJ
gujaf-109	297	11	management	management	NOUN
gujaf-109	297	12	sciences	science	NOUN
gujaf-109	297	13	,	,	PUNCT
gujaf-109	297	14	6	6	NUM
gujaf-109	297	15	(	(	PUNCT
gujaf-109	297	16	2	2	NUM
gujaf-109	297	17	)	)	PUNCT
gujaf-109	297	18	,	,	PUNCT
gujaf-109	297	19	169	169	NUM
gujaf-109	297	20	-	-	SYM
gujaf-109	297	21	174	174	NUM
gujaf-109	297	22	.	.	PUNCT
gujaf-109	298	1	arrunada	arrunada	PROPN
gujaf-109	298	2	,	,	PUNCT
gujaf-109	298	3	b.	b.	PROPN
gujaf-109	298	4	(	(	PUNCT
gujaf-109	298	5	2000	2000	NUM
gujaf-109	298	6	)	)	PUNCT
gujaf-109	298	7	.	.	PUNCT
gujaf-109	299	1	audit	audit	NOUN
gujaf-109	299	2	quality	quality	NOUN
gujaf-109	299	3	:	:	PUNCT
gujaf-109	299	4	attributes	attribute	NOUN
gujaf-109	299	5	,	,	PUNCT
gujaf-109	299	6	private	private	ADJ
gujaf-109	299	7	safeguards	safeguard	NOUN
gujaf-109	299	8	and	and	CCONJ
gujaf-109	299	9	the	the	DET
gujaf-109	299	10	role	role	NOUN
gujaf-109	299	11	of	of	ADP
gujaf-109	299	12	regulations	regulation	NOUN
gujaf-109	299	13	.	.	PUNCT
gujaf-109	300	1	the	the	DET
gujaf-109	300	2	european	european	PROPN
gujaf-109	300	3	accounting	accounting	PROPN
gujaf-109	300	4	review	review	PROPN
gujaf-109	300	5	,	,	PUNCT
gujaf-109	300	6	9	9	NUM
gujaf-109	300	7	(	(	PUNCT
gujaf-109	300	8	2	2	NUM
gujaf-109	300	9	)	)	PUNCT
gujaf-109	300	10	,	,	PUNCT
gujaf-109	300	11	205	205	NUM
gujaf-109	300	12	-	-	SYM
gujaf-109	300	13	225	225	NUM
gujaf-109	300	14	.	.	PUNCT
gujaf-109	301	1	bedard	bedard	PROPN
gujaf-109	301	2	,	,	PUNCT
gujaf-109	301	3	j.	j.	PROPN
gujaf-109	301	4	c.	c.	PROPN
gujaf-109	301	5	&	&	CCONJ
gujaf-109	301	6	johnstone	johnstone	PROPN
gujaf-109	301	7	,	,	PUNCT
gujaf-109	301	8	k.	k.	PROPN
gujaf-109	301	9	m.	m.	PROPN
gujaf-109	301	10	(	(	PUNCT
gujaf-109	301	11	2010	2010	NUM
gujaf-109	301	12	)	)	PUNCT
gujaf-109	301	13	.	.	PUNCT
gujaf-109	302	1	audit	audit	NOUN
gujaf-109	302	2	partner	partner	NOUN
gujaf-109	302	3	tenure	tenure	NOUN
gujaf-109	302	4	and	and	CCONJ
gujaf-109	302	5	audit	audit	NOUN
gujaf-109	302	6	planning	planning	NOUN
gujaf-109	302	7	and	and	CCONJ
gujaf-109	302	8	pricing	pricing	NOUN
gujaf-109	302	9	.	.	PUNCT
gujaf-109	303	1	auditing	auditing	NOUN
gujaf-109	303	2	:	:	PUNCT
gujaf-109	303	3	a	a	DET
gujaf-109	303	4	journal	journal	NOUN
gujaf-109	303	5	of	of	ADP
gujaf-109	303	6	practice	practice	NOUN
gujaf-109	303	7	and	and	CCONJ
gujaf-109	303	8	theory	theory	NOUN
gujaf-109	303	9	,	,	PUNCT
gujaf-109	303	10	29(2	29(2	NUM
gujaf-109	303	11	)	)	PUNCT
gujaf-109	303	12	,	,	PUNCT
gujaf-109	303	13	45	45	NUM
gujaf-109	303	14	-	-	SYM
gujaf-109	303	15	70	70	NUM
gujaf-109	303	16	.	.	PUNCT
gujaf-109	304	1	carney	carney	PROPN
gujaf-109	304	2	,	,	PUNCT
gujaf-109	304	3	m.	m.	NOUN
gujaf-109	304	4	,	,	PUNCT
gujaf-109	304	5	gedajlovic	gedajlovic	PROPN
gujaf-109	304	6	,	,	PUNCT
gujaf-109	304	7	e.	e.	PROPN
gujaf-109	304	8	r.	r.	PROPN
gujaf-109	304	9	&	&	CCONJ
gujaf-109	304	10	sur	sur	PROPN
gujaf-109	304	11	,	,	PUNCT
gujaf-109	304	12	s.	s.	PROPN
gujaf-109	304	13	(	(	PUNCT
gujaf-109	304	14	2011	2011	NUM
gujaf-109	304	15	)	)	PUNCT
gujaf-109	304	16	.	.	PUNCT
gujaf-109	305	1	corporate	corporate	ADJ
gujaf-109	305	2	governance	governance	NOUN
gujaf-109	305	3	and	and	CCONJ
gujaf-109	305	4	stakeholder	stakeholder	NOUN
gujaf-109	305	5	conflict	conflict	NOUN
gujaf-109	305	6	.	.	PUNCT
gujaf-109	306	1	journal	journal	PROPN
gujaf-109	306	2	of	of	ADP
gujaf-109	306	3	management	management	NOUN
gujaf-109	306	4	&	&	CCONJ
gujaf-109	306	5	governance	governance	NOUN
gujaf-109	306	6	,	,	PUNCT
gujaf-109	306	7	15	15	NUM
gujaf-109	306	8	(	(	PUNCT
gujaf-109	306	9	3	3	NUM
gujaf-109	306	10	)	)	PUNCT
gujaf-109	306	11	.	.	PUNCT
gujaf-109	307	1	pp	pp	ADV
gujaf-109	307	2	.	.	PUNCT
gujaf-109	308	1	483	483	NUM
gujaf-109	308	2	-	-	SYM
gujaf-109	308	3	507	507	NUM
gujaf-109	308	4	.	.	PUNCT
gujaf-109	309	1	castro	castro	PROPN
gujaf-109	309	2	,	,	PUNCT
gujaf-109	309	3	w.	w.	PROPN
gujaf-109	309	4	b.	b.	PROPN
gujaf-109	309	5	l.	l.	PROPN
gujaf-109	309	6	,	,	PUNCT
gujaf-109	309	7	peleias	peleias	PROPN
gujaf-109	309	8	,	,	PUNCT
gujaf-109	309	9	i.	i.	PROPN
gujaf-109	309	10	r.	r.	PROPN
gujaf-109	309	11	&	&	CCONJ
gujaf-109	309	12	silva	silva	PROPN
gujaf-109	309	13	,	,	PUNCT
gujaf-109	309	14	g.	g.	PROPN
gujaf-109	309	15	p.	p.	PROPN
gujaf-109	309	16	(	(	PUNCT
gujaf-109	309	17	2015	2015	NUM
gujaf-109	309	18	)	)	PUNCT
gujaf-109	309	19	.	.	PUNCT
gujaf-109	310	1	determinants	determinant	NOUN
gujaf-109	310	2	of	of	ADP
gujaf-109	310	3	audit	audit	NOUN
gujaf-109	310	4	fees	fee	NOUN
gujaf-109	310	5	:	:	PUNCT
gujaf-109	310	6	a	a	DET
gujaf-109	310	7	study	study	NOUN
gujaf-109	310	8	in	in	ADP
gujaf-109	310	9	the	the	DET
gujaf-109	310	10	companies	company	NOUN
gujaf-109	310	11	listed	list	VERB
gujaf-109	310	12	on	on	ADP
gujaf-109	310	13	the	the	DET
gujaf-109	310	14	brazilian	brazilian	ADJ
gujaf-109	310	15	market	market	NOUN
gujaf-109	310	16	.	.	PUNCT
gujaf-109	311	1	review	review	NOUN
gujaf-109	311	2	of	of	ADP
gujaf-109	311	3	finance	finance	NOUN
gujaf-109	311	4	,	,	PUNCT
gujaf-109	311	5	26(69	26(69	PROPN
gujaf-109	311	6	)	)	PUNCT
gujaf-109	311	7	,	,	PUNCT
gujaf-109	311	8	261	261	NUM
gujaf-109	311	9	-	-	SYM
gujaf-109	311	10	273	273	NUM
gujaf-109	311	11	.	.	PUNCT
gujaf-109	312	1	choi	choi	PROPN
gujaf-109	312	2	,	,	PUNCT
gujaf-109	312	3	j.	j.	PROPN
gujaf-109	312	4	,	,	PUNCT
gujaf-109	312	5	kim	kim	PROPN
gujaf-109	312	6	,	,	PUNCT
gujaf-109	312	7	j.	j.	PROPN
gujaf-109	312	8	&	&	CCONJ
gujaf-109	312	9	zang	zang	PROPN
gujaf-109	312	10	,	,	PUNCT
gujaf-109	312	11	y.	y.	PROPN
gujaf-109	312	12	(	(	PUNCT
gujaf-109	312	13	2010	2010	NUM
gujaf-109	312	14	)	)	PUNCT
gujaf-109	312	15	.	.	PUNCT
gujaf-109	313	1	audit	audit	NOUN
gujaf-109	313	2	office	office	NOUN
gujaf-109	313	3	size	size	NOUN
gujaf-109	313	4	,	,	PUNCT
gujaf-109	313	5	audit	audit	NOUN
gujaf-109	313	6	quality	quality	NOUN
gujaf-109	313	7	,	,	PUNCT
gujaf-109	313	8	and	and	CCONJ
gujaf-109	313	9	audit	audit	NOUN
gujaf-109	313	10	pricing	pricing	NOUN
gujaf-109	313	11	.	.	PUNCT
gujaf-109	314	1	auditing	auditing	NOUN
gujaf-109	314	2	:	:	PUNCT
gujaf-109	314	3	a	a	DET
gujaf-109	314	4	journal	journal	NOUN
gujaf-109	314	5	of	of	ADP
gujaf-109	314	6	practice	practice	NOUN
gujaf-109	314	7	and	and	CCONJ
gujaf-109	314	8	theory	theory	NOUN
gujaf-109	314	9	,	,	PUNCT
gujaf-109	314	10	29	29	NUM
gujaf-109	314	11	(	(	PUNCT
gujaf-109	314	12	1	1	NUM
gujaf-109	314	13	)	)	PUNCT
gujaf-109	314	14	,	,	PUNCT
gujaf-109	314	15	73	73	NUM
gujaf-109	314	16	-	-	SYM
gujaf-109	314	17	97	97	NUM
gujaf-109	314	18	.	.	PUNCT
gujaf-109	315	1	el	el	NOUN
gujaf-109	315	2	-	-	PUNCT
gujaf-109	315	3	gammal	gammal	PROPN
gujaf-109	315	4	,	,	PUNCT
gujaf-109	315	5	w.	w.	PROPN
gujaf-109	315	6	(	(	PUNCT
gujaf-109	315	7	2012	2012	NUM
gujaf-109	315	8	)	)	PUNCT
gujaf-109	315	9	.	.	PUNCT
gujaf-109	316	1	determinants	determinant	NOUN
gujaf-109	316	2	of	of	ADP
gujaf-109	316	3	audit	audit	NOUN
gujaf-109	316	4	fees	fee	NOUN
gujaf-109	316	5	:	:	PUNCT
gujaf-109	316	6	evidence	evidence	NOUN
gujaf-109	316	7	from	from	ADP
gujaf-109	316	8	lebanon	lebanon	PROPN
gujaf-109	316	9	.	.	PUNCT
gujaf-109	317	1	international	international	ADJ
gujaf-109	317	2	business	business	NOUN
gujaf-109	317	3	research	research	NOUN
gujaf-109	317	4	,	,	PUNCT
gujaf-109	317	5	5(1	5(1	NUM
gujaf-109	317	6	1	1	NUM
gujaf-109	317	7	)	)	PUNCT
gujaf-109	317	8	,	,	PUNCT
gujaf-109	317	9	136	136	NUM
gujaf-109	317	10	-	-	SYM
gujaf-109	317	11	145	145	NUM
gujaf-109	317	12	.	.	PUNCT
gujaf-109	318	1	ellis	ellis	PROPN
gujaf-109	318	2	,	,	PUNCT
gujaf-109	318	3	y.	y.	PROPN
gujaf-109	318	4	&	&	CCONJ
gujaf-109	318	5	booker	booker	PROPN
gujaf-109	318	6	,	,	PUNCT
gujaf-109	318	7	q.	q.	PROPN
gujaf-109	318	8	l.	l.	PROPN
gujaf-109	318	9	(	(	PUNCT
gujaf-109	318	10	2011	2011	NUM
gujaf-109	318	11	)	)	PUNCT
gujaf-109	318	12	.	.	PUNCT
gujaf-109	319	1	audit	audit	NOUN
gujaf-109	319	2	fee	fee	NOUN
gujaf-109	319	3	determinants	determinant	NOUN
gujaf-109	319	4	in	in	ADP
gujaf-109	319	5	the	the	DET
gujaf-109	319	6	nonprofit	nonprofit	ADJ
gujaf-109	319	7	sector	sector	NOUN
gujaf-109	319	8	:	:	PUNCT
gujaf-109	319	9	a	a	DET
gujaf-109	319	10	study	study	NOUN
gujaf-109	319	11	of	of	ADP
gujaf-109	319	12	community	community	NOUN
gujaf-109	319	13	action	action	NOUN
gujaf-109	319	14	agencies	agency	NOUN
gujaf-109	319	15	.	.	PUNCT
gujaf-109	320	1	columbia	columbia	PROPN
gujaf-109	320	2	state	state	PROPN
gujaf-109	320	3	university	university	PROPN
gujaf-109	320	4	,	,	PUNCT
gujaf-109	320	5	faculty	faculty	NOUN
gujaf-109	320	6	publications	publication	NOUN
gujaf-109	320	7	.	.	PUNCT
gujaf-109	321	1	hallak	hallak	PROPN
gujaf-109	321	2	,	,	PUNCT
gujaf-109	321	3	r.	r.	PROPN
gujaf-109	321	4	t.	t.	PROPN
gujaf-109	321	5	&	&	CCONJ
gujaf-109	321	6	silva	silva	PROPN
gujaf-109	321	7	,	,	PUNCT
gujaf-109	321	8	a.	a.	PROPN
gujaf-109	321	9	l.	l.	PROPN
gujaf-109	321	10	c.	c.	PROPN
gujaf-109	321	11	(	(	PUNCT
gujaf-109	321	12	2012	2012	NUM
gujaf-109	321	13	)	)	PUNCT
gujaf-109	321	14	.	.	PUNCT
gujaf-109	322	1	determinants	determinant	NOUN
gujaf-109	322	2	of	of	ADP
gujaf-109	322	3	audit	audit	NOUN
gujaf-109	322	4	and	and	CCONJ
gujaf-109	322	5	non	non	ADJ
gujaf-109	322	6	-	-	ADJ
gujaf-109	322	7	audit	audit	ADJ
gujaf-109	322	8	fees	fee	NOUN
gujaf-109	322	9	provided	provide	VERB
gujaf-109	322	10	by	by	ADP
gujaf-109	322	11	independent	independent	ADJ
gujaf-109	322	12	auditors	auditor	NOUN
gujaf-109	322	13	in	in	ADP
gujaf-109	322	14	brazil	brazil	PROPN
gujaf-109	322	15	.	.	PUNCT
gujaf-109	323	1	review	review	NOUN
gujaf-109	323	2	of	of	ADP
gujaf-109	323	3	finance	finance	NOUN
gujaf-109	323	4	,	,	PUNCT
gujaf-109	323	5	23(60	23(60	NUM
gujaf-109	323	6	)	)	PUNCT
gujaf-109	323	7	,	,	PUNCT
gujaf-109	323	8	5	5	NUM
gujaf-109	323	9	-	-	SYM
gujaf-109	323	10	16	16	NUM
gujaf-109	323	11	.	.	PUNCT
gujaf-109	324	1	hassan	hassan	PROPN
gujaf-109	324	2	,	,	PUNCT
gujaf-109	324	3	y.	y.	PROPN
gujaf-109	324	4	m.	m.	PROPN
gujaf-109	324	5	&	&	CCONJ
gujaf-109	324	6	naser	naser	PROPN
gujaf-109	324	7	,	,	PUNCT
gujaf-109	324	8	k.	k.	PROPN
gujaf-109	324	9	(	(	PUNCT
gujaf-109	324	10	2013	2013	NUM
gujaf-109	324	11	)	)	PUNCT
gujaf-109	324	12	.	.	PUNCT
gujaf-109	325	1	determinants	determinant	NOUN
gujaf-109	325	2	of	of	ADP
gujaf-109	325	3	audit	audit	NOUN
gujaf-109	325	4	fees	fee	NOUN
gujaf-109	325	5	:	:	PUNCT
gujaf-109	325	6	evidence	evidence	NOUN
gujaf-109	325	7	from	from	ADP
gujaf-109	325	8	an	an	DET
gujaf-109	325	9	emerging	emerge	VERB
gujaf-109	325	10	economy	economy	NOUN
gujaf-109	325	11	.	.	PUNCT
gujaf-109	326	1	international	international	ADJ
gujaf-109	326	2	business	business	NOUN
gujaf-109	326	3	research	research	NOUN
gujaf-109	326	4	,	,	PUNCT
gujaf-109	326	5	6(8	6(8	NUM
gujaf-109	326	6	)	)	PUNCT
gujaf-109	326	7	,	,	PUNCT
gujaf-109	326	8	13	13	NUM
gujaf-109	326	9	-	-	SYM
gujaf-109	326	10	25	25	NUM
gujaf-109	326	11	.	.	PUNCT
gujaf-109	327	1	hong	hong	PROPN
gujaf-109	327	2	,	,	PUNCT
gujaf-109	327	3	n	n	CCONJ
gujaf-109	327	4	,	,	PUNCT
gujaf-109	327	5	t.	t.	PROPN
gujaf-109	327	6	p.	p.	PROPN
gujaf-109	327	7	&	&	CCONJ
gujaf-109	327	8	my	my	PRON
gujaf-109	327	9	,	,	PUNCT
gujaf-109	327	10	t.	t.	PROPN
gujaf-109	327	11	l.	l.	PROPN
gujaf-109	327	12	h.	h.	PROPN
gujaf-109	327	13	(	(	PUNCT
gujaf-109	327	14	2017	2017	NUM
gujaf-109	327	15	)	)	PUNCT
gujaf-109	327	16	.	.	PUNCT
gujaf-109	328	1	determinants	determinant	NOUN
gujaf-109	328	2	of	of	ADP
gujaf-109	328	3	audit	audit	NOUN
gujaf-109	328	4	fees	fee	NOUN
gujaf-109	328	5	for	for	ADP
gujaf-109	328	6	companies	company	NOUN
gujaf-109	328	7	in	in	ADP
gujaf-109	328	8	vietnam	vietnam	PROPN
gujaf-109	328	9	.	.	PUNCT
gujaf-109	329	1	journal	journal	PROPN
gujaf-109	329	2	of	of	ADP
gujaf-109	329	3	economics	economic	NOUN
gujaf-109	329	4	and	and	CCONJ
gujaf-109	329	5	development	development	NOUN
gujaf-109	329	6	,	,	PUNCT
gujaf-109	329	7	19(2	19(2	NUM
gujaf-109	329	8	)	)	PUNCT
gujaf-109	329	9	,	,	PUNCT
gujaf-109	329	10	68	68	NUM
gujaf-109	329	11	-	-	SYM
gujaf-109	329	12	88	88	NUM
gujaf-109	329	13	.	.	PUNCT
gujaf-109	330	1	ibrahim	ibrahim	PROPN
gujaf-109	330	2	,	,	PUNCT
gujaf-109	330	3	m.	m.	PROPN
gujaf-109	330	4	&	&	CCONJ
gujaf-109	330	5	ali	ali	PROPN
gujaf-109	330	6	,	,	PUNCT
gujaf-109	330	7	a.	a.	PROPN
gujaf-109	330	8	(	(	PUNCT
gujaf-109	330	9	2018	2018	NUM
gujaf-109	330	10	)	)	PUNCT
gujaf-109	330	11	.	.	PUNCT
gujaf-109	331	1	impact	impact	NOUN
gujaf-109	331	2	of	of	ADP
gujaf-109	331	3	audit	audit	NOUN
gujaf-109	331	4	fees	fee	NOUN
gujaf-109	331	5	on	on	ADP
gujaf-109	331	6	audit	audit	NOUN
gujaf-109	331	7	quality	quality	NOUN
gujaf-109	331	8	of	of	ADP
gujaf-109	331	9	conglomerates	conglomerate	NOUN
gujaf-109	331	10	companies	company	NOUN
gujaf-109	331	11	in	in	ADP
gujaf-109	331	12	nigeria	nigeria	PROPN
gujaf-109	331	13	.	.	PUNCT
gujaf-109	332	1	international	international	ADJ
gujaf-109	332	2	journal	journal	PROPN
gujaf-109	332	3	of	of	ADP
gujaf-109	332	4	service	service	NOUN
gujaf-109	332	5	science	science	NOUN
gujaf-109	332	6	,	,	PUNCT
gujaf-109	332	7	management	management	NOUN
gujaf-109	332	8	and	and	CCONJ
gujaf-109	332	9	engineering	engineering	NOUN
gujaf-109	332	10	.	.	PUNCT
gujaf-109	333	1	5(1	5(1	NUM
gujaf-109	333	2	)	)	PUNCT
gujaf-109	333	3	,	,	PUNCT
gujaf-109	333	4	1	1	NUM
gujaf-109	333	5	-	-	SYM
gujaf-109	333	6	8	8	NUM
gujaf-109	333	7	.	.	PUNCT
gujaf-109	334	1	ilaboya	ilaboya	PROPN
gujaf-109	334	2	,	,	PUNCT
gujaf-109	334	3	o.	o.	PROPN
gujaf-109	334	4	j.	j.	PROPN
gujaf-109	334	5	,	,	PUNCT
gujaf-109	334	6	izevbekhai	izevbekhai	PROPN
gujaf-109	334	7	,	,	PUNCT
gujaf-109	334	8	m.	m.	NOUN
gujaf-109	334	9	o.	o.	PROPN
gujaf-109	334	10	&	&	CCONJ
gujaf-109	334	11	ohiokha	ohiokha	PROPN
gujaf-109	334	12	,	,	PUNCT
gujaf-109	334	13	g.	g.	PROPN
gujaf-109	334	14	(	(	PUNCT
gujaf-109	334	15	2017	2017	NUM
gujaf-109	334	16	)	)	PUNCT
gujaf-109	334	17	.	.	PUNCT
gujaf-109	335	1	determinants	determinant	NOUN
gujaf-109	335	2	of	of	ADP
gujaf-109	335	3	abnormal	abnormal	ADJ
gujaf-109	335	4	audit	audit	NOUN
gujaf-109	335	5	fees	fee	NOUN
gujaf-109	335	6	in	in	ADP
gujaf-109	335	7	nigerian	nigerian	ADJ
gujaf-109	335	8	quoted	quote	VERB
gujaf-109	335	9	companies	company	NOUN
gujaf-109	335	10	.	.	PUNCT
gujaf-109	336	1	review	review	NOUN
gujaf-109	336	2	of	of	ADP
gujaf-109	336	3	finance	finance	NOUN
gujaf-109	336	4	,	,	PUNCT
gujaf-109	336	5	4(1	4(1	NOUN
gujaf-109	336	6	)	)	PUNCT
gujaf-109	336	7	,	,	PUNCT
gujaf-109	336	8	65	65	NUM
gujaf-109	336	9	-	-	SYM
gujaf-109	336	10	83	83	NUM
gujaf-109	336	11	.	.	PUNCT
gujaf-109	336	12	izma	izma	PROPN
gujaf-109	336	13	,	,	PUNCT
gujaf-109	336	14	n.	n.	NOUN
gujaf-109	336	15	(	(	PUNCT
gujaf-109	336	16	2011	2011	NUM
gujaf-109	336	17	)	)	PUNCT
gujaf-109	336	18	.	.	PUNCT
gujaf-109	337	1	clarified	clarify	VERB
gujaf-109	337	2	international	international	ADJ
gujaf-109	337	3	standards	standard	NOUN
gujaf-109	337	4	on	on	ADP
gujaf-109	337	5	auditing	audit	VERB
gujaf-109	337	6	to	to	PART
gujaf-109	337	7	raise	raise	VERB
gujaf-109	337	8	audit	audit	NOUN
gujaf-109	337	9	quality	quality	NOUN
gujaf-109	337	10	,	,	PUNCT
gujaf-109	337	11	fees	fee	NOUN
gujaf-109	337	12	,	,	PUNCT
gujaf-109	337	13	reduce	reduce	VERB
gujaf-109	337	14	risks	risk	NOUN
gujaf-109	337	15	.	.	PUNCT
gujaf-109	338	1	retrieved	retrieve	VERB
gujaf-109	338	2	from	from	ADP
gujaf-109	338	3	www.mia.org.my/at	www.mia.org.my/at	PROPN
gujaf-109	338	4	on	on	ADP
gujaf-109	338	5	15	15	NUM
gujaf-109	338	6	january	january	NOUN
gujaf-109	338	7	,	,	PUNCT
gujaf-109	338	8	2022	2022	NUM
gujaf-109	338	9	.	.	PUNCT
gujaf-109	339	1	jegede	jegede	PROPN
gujaf-109	339	2	m.	m.	PROPN
gujaf-109	339	3	i.	i.	PROPN
gujaf-109	339	4	(	(	PUNCT
gujaf-109	339	5	2005	2005	NUM
gujaf-109	339	6	)	)	PUNCT
gujaf-109	339	7	.	.	PUNCT
gujaf-109	340	1	a	a	DET
gujaf-109	340	2	comprehensive	comprehensive	ADJ
gujaf-109	340	3	analysis	analysis	NOUN
gujaf-109	340	4	of	of	ADP
gujaf-109	340	5	the	the	DET
gujaf-109	340	6	insurance	insurance	NOUN
gujaf-109	340	7	act	act	NOUN
gujaf-109	340	8	2003	2003	NUM
gujaf-109	340	9	and	and	CCONJ
gujaf-109	340	10	its	its	PRON
gujaf-109	340	11	implications	implication	NOUN
gujaf-109	340	12	on	on	ADP
gujaf-109	340	13	the	the	DET
gujaf-109	340	14	insurance	insurance	NOUN
gujaf-109	340	15	business	business	NOUN
gujaf-109	340	16	environment	environment	NOUN
gujaf-109	340	17	:	:	PUNCT
gujaf-109	340	18	issues	issue	NOUN
gujaf-109	340	19	in	in	ADP
gujaf-109	340	20	merger	merger	NOUN
gujaf-109	340	21	and	and	CCONJ
gujaf-109	340	22	acquisition	acquisition	NOUN
gujaf-109	340	23	for	for	ADP
gujaf-109	340	24	the	the	DET
gujaf-109	340	25	insurance	insurance	NOUN
gujaf-109	340	26	industry	industry	NOUN
gujaf-109	340	27	.	.	PUNCT
gujaf-109	341	1	paper	paper	NOUN
gujaf-109	341	2	presented	present	VERB
gujaf-109	341	3	at	at	ADP
gujaf-109	341	4	nigerian	nigerian	ADJ
gujaf-109	341	5	insurance	insurance	NOUN
gujaf-109	341	6	association	association	NOUN
gujaf-109	341	7	workshop	workshop	NOUN
gujaf-109	341	8	on	on	ADP
gujaf-109	341	9	insurance	insurance	NOUN
gujaf-109	341	10	act	act	NOUN
gujaf-109	341	11	2003	2003	NUM
gujaf-109	341	12	,	,	PUNCT
gujaf-109	341	13	61	61	NUM
gujaf-109	341	14	-	-	SYM
gujaf-109	341	15	78	78	NUM
gujaf-109	341	16	.	.	PUNCT
gujaf-109	342	1	https://spectrum.library.concordia.ca/id/eprint/976841/	https://spectrum.library.concordia.ca/id/eprint/976841/	PROPN
gujaf-109	342	2	https://spectrum.library.concordia.ca/id/eprint/976841/	https://spectrum.library.concordia.ca/id/eprint/976841/	PROPN
gujaf-109	342	3	http://www.mia.org.my/at	http://www.mia.org.my/at	NOUN
gujaf-109	342	4	12	12	NUM
gujaf-109	342	5	khasharmeh	khasharmeh	NOUN
gujaf-109	342	6	,	,	PUNCT
gujaf-109	342	7	h.	h.	PROPN
gujaf-109	342	8	(	(	PUNCT
gujaf-109	342	9	2018	2018	NUM
gujaf-109	342	10	)	)	PUNCT
gujaf-109	342	11	.	.	PUNCT
gujaf-109	343	1	an	an	DET
gujaf-109	343	2	empirical	empirical	ADJ
gujaf-109	343	3	investigation	investigation	NOUN
gujaf-109	343	4	into	into	ADP
gujaf-109	343	5	the	the	DET
gujaf-109	343	6	pricing	pricing	NOUN
gujaf-109	343	7	of	of	ADP
gujaf-109	343	8	audit	audit	NOUN
gujaf-109	343	9	services	service	NOUN
gujaf-109	343	10	in	in	ADP
gujaf-109	343	11	bahraini	bahraini	NOUN
gujaf-109	343	12	listed	list	VERB
gujaf-109	343	13	companies	company	NOUN
gujaf-109	343	14	.	.	PUNCT
gujaf-109	344	1	international	international	ADJ
gujaf-109	344	2	journal	journal	PROPN
gujaf-109	344	3	of	of	ADP
gujaf-109	344	4	accounting	accounting	NOUN
gujaf-109	344	5	and	and	CCONJ
gujaf-109	344	6	taxation	taxation	NOUN
gujaf-109	344	7	,	,	PUNCT
gujaf-109	344	8	6(1	6(1	NUM
gujaf-109	344	9	)	)	PUNCT
gujaf-109	344	10	,	,	PUNCT
gujaf-109	344	11	92	92	NUM
gujaf-109	344	12	-	-	SYM
gujaf-109	344	13	101	101	NUM
gujaf-109	344	14	.	.	PUNCT
gujaf-109	345	1	kikhia	kikhia	PROPN
gujaf-109	345	2	,	,	PUNCT
gujaf-109	345	3	h.	h.	PROPN
gujaf-109	345	4	y.	y.	PROPN
gujaf-109	345	5	(	(	PUNCT
gujaf-109	345	6	2015	2015	NUM
gujaf-109	345	7	)	)	PUNCT
gujaf-109	345	8	.	.	PUNCT
gujaf-109	346	1	determinants	determinant	NOUN
gujaf-109	346	2	of	of	ADP
gujaf-109	346	3	audit	audit	NOUN
gujaf-109	346	4	fees	fee	NOUN
gujaf-109	346	5	:	:	PUNCT
gujaf-109	346	6	evidence	evidence	NOUN
gujaf-109	346	7	from	from	ADP
gujaf-109	346	8	jordan	jordan	PROPN
gujaf-109	346	9	.	.	PUNCT
gujaf-109	347	1	accounting	accounting	NOUN
gujaf-109	347	2	and	and	CCONJ
gujaf-109	347	3	finance	finance	NOUN
gujaf-109	347	4	research	research	NOUN
gujaf-109	347	5	,	,	PUNCT
gujaf-109	347	6	4(1	4(1	X
gujaf-109	347	7	)	)	PUNCT
gujaf-109	347	8	42	42	NUM
gujaf-109	347	9	-	-	SYM
gujaf-109	347	10	53	53	NUM
gujaf-109	347	11	.	.	PUNCT
gujaf-109	348	1	kimeli	kimeli	PROPN
gujaf-109	348	2	,	,	PUNCT
gujaf-109	348	3	e.	e.	PROPN
gujaf-109	348	4	k.	k.	PROPN
gujaf-109	348	5	(	(	PUNCT
gujaf-109	348	6	2016	2016	NUM
gujaf-109	348	7	)	)	PUNCT
gujaf-109	348	8	.	.	PUNCT
gujaf-109	349	1	determinants	determinant	NOUN
gujaf-109	349	2	of	of	ADP
gujaf-109	349	3	audit	audit	NOUN
gujaf-109	349	4	pricing	pricing	NOUN
gujaf-109	349	5	:	:	PUNCT
gujaf-109	349	6	evidence	evidence	NOUN
gujaf-109	349	7	from	from	ADP
gujaf-109	349	8	nairobi	nairobi	PROPN
gujaf-109	349	9	security	security	NOUN
gujaf-109	349	10	exchange	exchange	NOUN
gujaf-109	349	11	.	.	PUNCT
gujaf-109	350	1	international	international	ADJ
gujaf-109	350	2	journal	journal	PROPN
gujaf-109	350	3	of	of	ADP
gujaf-109	350	4	research	research	NOUN
gujaf-109	350	5	in	in	ADP
gujaf-109	350	6	business	business	NOUN
gujaf-109	350	7	studies	study	NOUN
gujaf-109	350	8	and	and	CCONJ
gujaf-109	350	9	management	management	NOUN
gujaf-109	350	10	.	.	PUNCT
gujaf-109	351	1	3(1	3(1	NUM
gujaf-109	351	2	)	)	PUNCT
gujaf-109	351	3	.	.	PUNCT
gujaf-109	352	1	23	23	NUM
gujaf-109	352	2	-	-	SYM
gujaf-109	352	3	35	35	NUM
gujaf-109	352	4	.	.	PUNCT
gujaf-109	353	1	li	li	PROPN
gujaf-109	353	2	,	,	PUNCT
gujaf-109	353	3	x.	x.	PROPN
gujaf-109	353	4	,	,	PUNCT
gujaf-109	353	5	&	&	CCONJ
gujaf-109	353	6	zhu	zhu	PROPN
gujaf-109	353	7	,	,	PUNCT
gujaf-109	353	8	x.	x.	NOUN
gujaf-109	353	9	(	(	PUNCT
gujaf-109	353	10	2011	2011	NUM
gujaf-109	353	11	)	)	PUNCT
gujaf-109	353	12	.	.	PUNCT
gujaf-109	354	1	a	a	DET
gujaf-109	354	2	study	study	NOUN
gujaf-109	354	3	on	on	ADP
gujaf-109	354	4	audit	audit	NOUN
gujaf-109	354	5	fees	fee	NOUN
gujaf-109	354	6	decision	decision	NOUN
gujaf-109	354	7	making	making	NOUN
gujaf-109	354	8	:	:	PUNCT
gujaf-109	354	9	evidence	evidence	NOUN
gujaf-109	354	10	from	from	ADP
gujaf-109	354	11	china	china	PROPN
gujaf-109	354	12	stock	stock	NOUN
gujaf-109	354	13	market	market	NOUN
gujaf-109	354	14	.	.	PUNCT
gujaf-109	355	1	industrial	industrial	ADJ
gujaf-109	355	2	engineering	engineering	NOUN
gujaf-109	355	3	and	and	CCONJ
gujaf-109	355	4	engineering	engineering	NOUN
gujaf-109	355	5	management	management	NOUN
gujaf-109	355	6	(	(	PUNCT
gujaf-109	355	7	ieem	ieem	PROPN
gujaf-109	355	8	)	)	PUNCT
gujaf-109	355	9	,	,	PUNCT
gujaf-109	355	10	2011	2011	NUM
gujaf-109	355	11	ieee	ieee	PROPN
gujaf-109	355	12	international	international	PROPN
gujaf-109	355	13	conference	conference	NOUN
gujaf-109	355	14	,	,	PUNCT
gujaf-109	355	15	1775	1775	NUM
gujaf-109	355	16	-	-	SYM
gujaf-109	355	17	1779	1779	NUM
gujaf-109	355	18	.	.	PUNCT
gujaf-109	356	1	monsuru	monsuru	PROPN
gujaf-109	356	2	,	,	PUNCT
gujaf-109	356	3	a.	a.	PROPN
gujaf-109	356	4	f.	f.	PROPN
gujaf-109	356	5	(	(	PUNCT
gujaf-109	356	6	2014	2014	NUM
gujaf-109	356	7	)	)	PUNCT
gujaf-109	356	8	.	.	PUNCT
gujaf-109	357	1	audit	audit	NOUN
gujaf-109	357	2	pricing	pricing	NOUN
gujaf-109	357	3	in	in	ADP
gujaf-109	357	4	nigerian	nigerian	ADJ
gujaf-109	357	5	banking	banking	NOUN
gujaf-109	357	6	industry	industry	NOUN
gujaf-109	357	7	:	:	PUNCT
gujaf-109	357	8	a	a	DET
gujaf-109	357	9	panel	panel	NOUN
gujaf-109	357	10	analysis	analysis	NOUN
gujaf-109	357	11	(	(	PUNCT
gujaf-109	357	12	2008	2008	NUM
gujaf-109	357	13	2012	2012	NUM
gujaf-109	357	14	)	)	PUNCT
gujaf-109	357	15	.	.	PUNCT
gujaf-109	358	1	iors	ior	NOUN
gujaf-109	358	2	journal	journal	PROPN
gujaf-109	358	3	of	of	ADP
gujaf-109	358	4	economics	economic	NOUN
gujaf-109	358	5	and	and	CCONJ
gujaf-109	358	6	finance	finance	NOUN
gujaf-109	358	7	,	,	PUNCT
gujaf-109	358	8	2(6	2(6	NUM
gujaf-109	358	9	)	)	PUNCT
gujaf-109	358	10	,	,	PUNCT
gujaf-109	358	11	26	26	NUM
gujaf-109	358	12	-	-	SYM
gujaf-109	358	13	34	34	NUM
gujaf-109	358	14	.	.	PUNCT
gujaf-109	359	1	musah	musah	PROPN
gujaf-109	359	2	,	,	PUNCT
gujaf-109	359	3	a.	a.	NOUN
gujaf-109	359	4	(	(	PUNCT
gujaf-109	359	5	2017	2017	NUM
gujaf-109	359	6	)	)	PUNCT
gujaf-109	359	7	.	.	PUNCT
gujaf-109	360	1	determinants	determinant	NOUN
gujaf-109	360	2	of	of	ADP
gujaf-109	360	3	audit	audit	NOUN
gujaf-109	360	4	fees	fee	NOUN
gujaf-109	360	5	in	in	ADP
gujaf-109	360	6	a	a	DET
gujaf-109	360	7	developing	develop	VERB
gujaf-109	360	8	economy	economy	NOUN
gujaf-109	360	9	:	:	PUNCT
gujaf-109	360	10	evidence	evidence	NOUN
gujaf-109	360	11	from	from	ADP
gujaf-109	360	12	ghana	ghana	PROPN
gujaf-109	360	13	.	.	PUNCT
gujaf-109	361	1	international	international	ADJ
gujaf-109	361	2	journal	journal	PROPN
gujaf-109	361	3	of	of	ADP
gujaf-109	361	4	academic	academic	ADJ
gujaf-109	361	5	research	research	NOUN
gujaf-109	361	6	in	in	ADP
gujaf-109	361	7	business	business	NOUN
gujaf-109	361	8	and	and	CCONJ
gujaf-109	361	9	social	social	ADJ
gujaf-109	361	10	sciences	science	NOUN
gujaf-109	361	11	,	,	PUNCT
gujaf-109	361	12	7(11	7(11	NUM
gujaf-109	361	13	)	)	PUNCT
gujaf-109	361	14	,	,	PUNCT
gujaf-109	361	15	716730	716730	NUM
gujaf-109	361	16	.	.	PUNCT
gujaf-109	362	1	naser	naser	PROPN
gujaf-109	362	2	,	,	PUNCT
gujaf-109	362	3	a.	a.	NOUN
gujaf-109	362	4	a.	a.	PROPN
gujaf-109	362	5	k.	k.	PROPN
gujaf-109	362	6	,	,	PUNCT
gujaf-109	362	7	al	al	PROPN
gujaf-109	362	8	-	-	PUNCT
gujaf-109	362	9	mutairi	mutairi	PROPN
gujaf-109	362	10	,	,	PUNCT
gujaf-109	362	11	a.	a.	NOUN
gujaf-109	362	12	&	&	CCONJ
gujaf-109	362	13	nuseibeh	nuseibeh	PROPN
gujaf-109	362	14	,	,	PUNCT
gujaf-109	362	15	r.	r.	PROPN
gujaf-109	362	16	(	(	PUNCT
gujaf-109	362	17	2013	2013	NUM
gujaf-109	362	18	)	)	PUNCT
gujaf-109	362	19	.	.	PUNCT
gujaf-109	363	1	can	can	AUX
gujaf-109	363	2	substitution	substitution	VERB
gujaf-109	363	3	and	and	CCONJ
gujaf-109	363	4	signaling	signal	VERB
gujaf-109	363	5	theories	theory	NOUN
gujaf-109	363	6	explain	explain	VERB
gujaf-109	363	7	the	the	DET
gujaf-109	363	8	relationship	relationship	NOUN
gujaf-109	363	9	between	between	ADP
gujaf-109	363	10	external	external	ADJ
gujaf-109	363	11	audit	audit	NOUN
gujaf-109	363	12	fees	fee	NOUN
gujaf-109	363	13	and	and	CCONJ
gujaf-109	363	14	the	the	DET
gujaf-109	363	15	effectiveness	effectiveness	NOUN
gujaf-109	363	16	of	of	ADP
gujaf-109	363	17	internal	internal	ADJ
gujaf-109	363	18	corporate	corporate	ADJ
gujaf-109	363	19	governance	governance	NOUN
gujaf-109	363	20	?	?	PUNCT
gujaf-109	364	1	global	global	ADJ
gujaf-109	364	2	journal	journal	PROPN
gujaf-109	364	3	of	of	ADP
gujaf-109	364	4	management	management	NOUN
gujaf-109	364	5	and	and	CCONJ
gujaf-109	364	6	business	business	NOUN
gujaf-109	364	7	research	research	NOUN
gujaf-109	364	8	,	,	PUNCT
gujaf-109	364	9	13(5	13(5	NUM
gujaf-109	364	10	)	)	PUNCT
gujaf-109	364	11	.	.	PUNCT
gujaf-109	365	1	ohidoa	ohidoa	NOUN
gujaf-109	365	2	,	,	PUNCT
gujaf-109	365	3	t.	t.	PROPN
gujaf-109	365	4	&	&	CCONJ
gujaf-109	365	5	okun	okun	PROPN
gujaf-109	365	6	,	,	PUNCT
gujaf-109	365	7	o.	o.	NOUN
gujaf-109	365	8	o.	o.	NOUN
gujaf-109	365	9	(	(	PUNCT
gujaf-109	365	10	2018	2018	NUM
gujaf-109	365	11	)	)	PUNCT
gujaf-109	365	12	.	.	PUNCT
gujaf-109	366	1	firms	firm	NOUN
gujaf-109	366	2	attributes	attribute	VERB
gujaf-109	366	3	and	and	CCONJ
gujaf-109	366	4	audit	audit	NOUN
gujaf-109	366	5	fees	fee	NOUN
gujaf-109	366	6	in	in	ADP
gujaf-109	366	7	nigeria	nigeria	PROPN
gujaf-109	366	8	quoted	quote	VERB
gujaf-109	366	9	firms	firm	NOUN
gujaf-109	366	10	.	.	PUNCT
gujaf-109	367	1	international	international	ADJ
gujaf-109	367	2	journal	journal	PROPN
gujaf-109	367	3	of	of	ADP
gujaf-109	367	4	academic	academic	ADJ
gujaf-109	367	5	research	research	NOUN
gujaf-109	367	6	in	in	ADP
gujaf-109	367	7	business	business	NOUN
gujaf-109	367	8	and	and	CCONJ
gujaf-109	367	9	social	social	ADJ
gujaf-109	367	10	sciences	science	NOUN
gujaf-109	367	11	,	,	PUNCT
gujaf-109	367	12	8(3	8(3	NUM
gujaf-109	367	13	)	)	PUNCT
gujaf-109	367	14	,	,	PUNCT
gujaf-109	367	15	686699	686699	NUM
gujaf-109	367	16	.	.	PUNCT
gujaf-109	368	1	onaolapo	onaolapo	PROPN
gujaf-109	368	2	,	,	PUNCT
gujaf-109	368	3	a.	a.	NOUN
gujaf-109	368	4	a.	a.	PROPN
gujaf-109	368	5	,	,	PUNCT
gujaf-109	368	6	ajulo	ajulo	PROPN
gujaf-109	368	7	,	,	PUNCT
gujaf-109	368	8	o.	o.	PROPN
gujaf-109	368	9	b.	b.	PROPN
gujaf-109	368	10	&	&	CCONJ
gujaf-109	368	11	onifade	onifade	PROPN
gujaf-109	368	12	,	,	PUNCT
gujaf-109	368	13	h.	h.	PROPN
gujaf-109	368	14	o.	o.	PROPN
gujaf-109	368	15	(	(	PUNCT
gujaf-109	368	16	2017	2017	NUM
gujaf-109	368	17	)	)	PUNCT
gujaf-109	368	18	.	.	PUNCT
gujaf-109	369	1	effect	effect	NOUN
gujaf-109	369	2	of	of	ADP
gujaf-109	369	3	audit	audit	NOUN
gujaf-109	369	4	fees	fee	NOUN
gujaf-109	369	5	on	on	ADP
gujaf-109	369	6	audit	audit	NOUN
gujaf-109	369	7	quality	quality	NOUN
gujaf-109	369	8	:	:	PUNCT
gujaf-109	369	9	evidence	evidence	NOUN
gujaf-109	369	10	from	from	ADP
gujaf-109	369	11	cement	cement	NOUN
gujaf-109	369	12	manufacturing	manufacturing	NOUN
gujaf-109	369	13	companies	company	NOUN
gujaf-109	369	14	in	in	ADP
gujaf-109	369	15	nigeria	nigeria	PROPN
gujaf-109	369	16	.	.	PUNCT
gujaf-109	370	1	european	european	PROPN
gujaf-109	370	2	journal	journal	PROPN
gujaf-109	370	3	of	of	ADP
gujaf-109	370	4	accounting	accounting	NOUN
gujaf-109	370	5	,	,	PUNCT
gujaf-109	370	6	auditing	auditing	NOUN
gujaf-109	370	7	and	and	CCONJ
gujaf-109	370	8	finance	finance	NOUN
gujaf-109	370	9	research	research	NOUN
gujaf-109	370	10	,	,	PUNCT
gujaf-109	370	11	5(1	5(1	NUM
gujaf-109	370	12	)	)	PUNCT
gujaf-109	370	13	,	,	PUNCT
gujaf-109	370	14	6	6	NUM
gujaf-109	370	15	-	-	SYM
gujaf-109	370	16	17	17	NUM
gujaf-109	370	17	.	.	PUNCT
gujaf-109	371	1	otusanya	otusanya	PROPN
gujaf-109	371	2	,	,	PUNCT
gujaf-109	371	3	j.	j.	PROPN
gujaf-109	371	4	o.	o.	PROPN
gujaf-109	371	5	&	&	CCONJ
gujaf-109	371	6	lauwo	lauwo	PROPN
gujaf-109	371	7	,	,	PUNCT
gujaf-109	371	8	s.	s.	PROPN
gujaf-109	371	9	(	(	PUNCT
gujaf-109	371	10	2010	2010	NUM
gujaf-109	371	11	)	)	PUNCT
gujaf-109	371	12	.	.	PUNCT
gujaf-109	372	1	the	the	DET
gujaf-109	372	2	role	role	NOUN
gujaf-109	372	3	of	of	ADP
gujaf-109	372	4	auditors	auditor	NOUN
gujaf-109	372	5	in	in	ADP
gujaf-109	372	6	the	the	DET
gujaf-109	372	7	nigerian	nigerian	ADJ
gujaf-109	372	8	banking	banking	NOUN
gujaf-109	372	9	crisis	crisis	NOUN
gujaf-109	372	10	.	.	PUNCT
gujaf-109	373	1	accountancy	accountancy	NOUN
gujaf-109	373	2	business	business	NOUN
gujaf-109	373	3	and	and	CCONJ
gujaf-109	373	4	the	the	DET
gujaf-109	373	5	public	public	ADJ
gujaf-109	373	6	interest	interest	NOUN
gujaf-109	373	7	,	,	PUNCT
gujaf-109	373	8	9(1	9(1	NUM
gujaf-109	373	9	)	)	PUNCT
gujaf-109	373	10	,	,	PUNCT
gujaf-109	373	11	1	1	NUM
gujaf-109	373	12	59	59	NUM
gujaf-109	373	13	-	-	SYM
gujaf-109	373	14	204	204	NUM
gujaf-109	373	15	.	.	PUNCT
gujaf-109	373	16	rusmanto	rusmanto	NOUN
gujaf-109	373	17	,	,	PUNCT
gujaf-109	373	18	t.	t.	PROPN
gujaf-109	373	19	&	&	CCONJ
gujaf-109	373	20	waworuntu	waworuntu	PROPN
gujaf-109	373	21	s.	s.	PROPN
gujaf-109	373	22	r.	r.	PROPN
gujaf-109	373	23	(	(	PUNCT
gujaf-109	373	24	2015	2015	NUM
gujaf-109	373	25	)	)	PUNCT
gujaf-109	373	26	.	.	PUNCT
gujaf-109	374	1	factors	factor	NOUN
gujaf-109	374	2	influencing	influence	VERB
gujaf-109	374	3	audit	audit	NOUN
gujaf-109	374	4	fees	fee	NOUN
gujaf-109	374	5	in	in	ADP
gujaf-109	374	6	indonesian	indonesian	ADJ
gujaf-109	374	7	publicly	publicly	ADV
gujaf-109	374	8	listed	list	VERB
gujaf-109	374	9	companies	company	NOUN
gujaf-109	374	10	applying	apply	VERB
gujaf-109	374	11	good	good	ADJ
gujaf-109	374	12	corporate	corporate	ADJ
gujaf-109	374	13	governance	governance	NOUN
gujaf-109	374	14	.	.	PUNCT
gujaf-109	375	1	journal	journal	NOUN
gujaf-109	375	2	of	of	ADP
gujaf-109	375	3	social	social	ADJ
gujaf-109	375	4	and	and	CCONJ
gujaf-109	375	5	behavioral	behavioral	ADJ
gujaf-109	375	6	sciences	science	NOUN
gujaf-109	375	7	,	,	PUNCT
gujaf-109	375	8	3(4	3(4	NUM
gujaf-109	375	9	)	)	PUNCT
gujaf-109	375	10	,	,	PUNCT
gujaf-109	375	11	63	63	NUM
gujaf-109	375	12	-	-	SYM
gujaf-109	375	13	67	67	NUM
gujaf-109	375	14	.	.	PUNCT
gujaf-109	376	1	sengupta	sengupta	NOUN
gujaf-109	376	2	,	,	PUNCT
gujaf-109	376	3	p.	p.	PROPN
gujaf-109	376	4	&	&	CCONJ
gujaf-109	376	5	shen	shen	PROPN
gujaf-109	376	6	,	,	PUNCT
gujaf-109	376	7	m.	m.	NOUN
gujaf-109	376	8	(	(	PUNCT
gujaf-109	376	9	2007	2007	NUM
gujaf-109	376	10	)	)	PUNCT
gujaf-109	376	11	.	.	PUNCT
gujaf-109	377	1	can	can	AUX
gujaf-109	377	2	accruals	accrual	NOUN
gujaf-109	377	3	quality	quality	NOUN
gujaf-109	377	4	explain	explain	VERB
gujaf-109	377	5	auditors	auditor	NOUN
gujaf-109	377	6	'	'	PART
gujaf-109	377	7	decision	decision	NOUN
gujaf-109	377	8	making	making	NOUN
gujaf-109	377	9	?	?	PUNCT
gujaf-109	378	1	the	the	DET
gujaf-109	378	2	impact	impact	NOUN
gujaf-109	378	3	of	of	ADP
gujaf-109	378	4	accruals	accrual	NOUN
gujaf-109	378	5	quality	quality	NOUN
gujaf-109	378	6	on	on	ADP
gujaf-109	378	7	audit	audit	NOUN
gujaf-109	378	8	fees	fee	NOUN
gujaf-109	378	9	,	,	PUNCT
gujaf-109	378	10	going	go	VERB
gujaf-109	378	11	concern	concern	ADJ
gujaf-109	378	12	opinions	opinion	NOUN
gujaf-109	378	13	and	and	CCONJ
gujaf-109	378	14	auditor	auditor	NOUN
gujaf-109	378	15	change	change	NOUN
gujaf-109	378	16	.	.	PUNCT
gujaf-109	379	1	ssrn	ssrn	PROPN
gujaf-109	379	2	electronic	electronic	ADJ
gujaf-109	379	3	journal	journal	PROPN
gujaf-109	379	4	.	.	PUNCT
gujaf-109	380	1	shammari	shammari	PROPN
gujaf-109	380	2	,	,	PUNCT
gujaf-109	380	3	b.	b.	PROPN
gujaf-109	380	4	a.	a.	PROPN
gujaf-109	380	5	,	,	PUNCT
gujaf-109	380	6	yaqout	yaqout	PROPN
gujaf-109	380	7	,	,	PUNCT
gujaf-109	380	8	a.	a.	NOUN
gujaf-109	380	9	a.	a.	PROPN
gujaf-109	380	10	&	&	CCONJ
gujaf-109	380	11	hussaini	hussaini	PROPN
gujaf-109	380	12	,	,	PUNCT
gujaf-109	380	13	a.	a.	NOUN
gujaf-109	380	14	a.	a.	NOUN
gujaf-109	380	15	(	(	PUNCT
gujaf-109	380	16	2008	2008	NUM
gujaf-109	380	17	)	)	PUNCT
gujaf-109	380	18	.	.	PUNCT
gujaf-109	381	1	determinants	determinant	NOUN
gujaf-109	381	2	of	of	ADP
gujaf-109	381	3	audit	audit	NOUN
gujaf-109	381	4	fees	fee	NOUN
gujaf-109	381	5	in	in	ADP
gujaf-109	381	6	kuwait	kuwait	PROPN
gujaf-109	381	7	.	.	PUNCT
gujaf-109	382	1	journal	journal	PROPN
gujaf-109	382	2	of	of	ADP
gujaf-109	382	3	academy	academy	PROPN
gujaf-109	382	4	of	of	ADP
gujaf-109	382	5	business	business	NOUN
gujaf-109	382	6	and	and	CCONJ
gujaf-109	382	7	economics	economic	NOUN
gujaf-109	382	8	,	,	PUNCT
gujaf-109	382	9	8(1	8(1	NOUN
gujaf-109	382	10	)	)	PUNCT
gujaf-109	382	11	,	,	PUNCT
gujaf-109	382	12	59	59	NUM
gujaf-109	382	13	-	-	SYM
gujaf-109	382	14	77	77	NUM
gujaf-109	382	15	.	.	PUNCT
gujaf-109	383	1	simon	simon	PROPN
gujaf-109	383	2	,	,	PUNCT
gujaf-109	383	3	d.	d.	PROPN
gujaf-109	383	4	t.	t.	PROPN
gujaf-109	383	5	&	&	CCONJ
gujaf-109	383	6	taylor	taylor	PROPN
gujaf-109	383	7	,	,	PUNCT
gujaf-109	383	8	m.	m.	NOUN
gujaf-109	383	9	h.	h.	PROPN
gujaf-109	383	10	(	(	PUNCT
gujaf-109	383	11	2002	2002	NUM
gujaf-109	383	12	)	)	PUNCT
gujaf-109	383	13	.	.	PUNCT
gujaf-109	384	1	a	a	DET
gujaf-109	384	2	survey	survey	NOUN
gujaf-109	384	3	of	of	ADP
gujaf-109	384	4	audit	audit	NOUN
gujaf-109	384	5	pricing	pricing	NOUN
gujaf-109	384	6	in	in	ADP
gujaf-109	384	7	ireland	ireland	PROPN
gujaf-109	384	8	.	.	PUNCT
gujaf-109	385	1	international	international	ADJ
gujaf-109	385	2	journal	journal	PROPN
gujaf-109	385	3	of	of	ADP
gujaf-109	385	4	auditing	auditing	NOUN
gujaf-109	385	5	,	,	PUNCT
gujaf-109	385	6	6(1	6(1	NUM
gujaf-109	385	7	)	)	PUNCT
gujaf-109	385	8	,	,	PUNCT
gujaf-109	385	9	3	3	NUM
gujaf-109	385	10	-	-	SYM
gujaf-109	385	11	12	12	NUM
gujaf-109	385	12	.	.	PUNCT
gujaf-109	386	1	soyemi	soyemi	PROPN
gujaf-109	386	2	,	,	PUNCT
gujaf-109	386	3	k.	k.	PROPN
gujaf-109	386	4	a.	a.	PROPN
gujaf-109	386	5	(	(	PUNCT
gujaf-109	386	6	2014	2014	NUM
gujaf-109	386	7	)	)	PUNCT
gujaf-109	386	8	.	.	PUNCT
gujaf-109	387	1	clients	client	NOUN
gujaf-109	387	2	/	/	SYM
gujaf-109	387	3	auditors	auditor	NOUN
gujaf-109	387	4	attributes	attribute	VERB
gujaf-109	387	5	and	and	CCONJ
gujaf-109	387	6	external	external	ADJ
gujaf-109	387	7	audit	audit	NOUN
gujaf-109	387	8	fees	fee	NOUN
gujaf-109	387	9	among	among	ADP
gujaf-109	387	10	listed	list	VERB
gujaf-109	387	11	non	non	ADJ
gujaf-109	387	12	financial	financial	ADJ
gujaf-109	387	13	companies	company	NOUN
gujaf-109	387	14	in	in	ADP
gujaf-109	387	15	nigeria	nigeria	PROPN
gujaf-109	387	16	.	.	PUNCT
gujaf-109	388	1	the	the	DET
gujaf-109	388	2	business	business	NOUN
gujaf-109	388	3	and	and	CCONJ
gujaf-109	388	4	management	management	NOUN
gujaf-109	388	5	review	review	NOUN
gujaf-109	388	6	,	,	PUNCT
gujaf-109	388	7	5(1	5(1	NUM
gujaf-109	388	8	)	)	PUNCT
gujaf-109	388	9	,	,	PUNCT
gujaf-109	388	10	131140	131140	NUM
gujaf-109	388	11	.	.	PUNCT
gujaf-109	389	1	suryanto	suryanto	NOUN
gujaf-109	389	2	,	,	PUNCT
gujaf-109	389	3	t.	t.	PROPN
gujaf-109	389	4	(	(	PUNCT
gujaf-109	389	5	2014	2014	NUM
gujaf-109	389	6	)	)	PUNCT
gujaf-109	389	7	.	.	PUNCT
gujaf-109	390	1	determinants	determinant	NOUN
gujaf-109	390	2	of	of	ADP
gujaf-109	390	3	audit	audit	NOUN
gujaf-109	390	4	fee	fee	NOUN
gujaf-109	390	5	based	base	VERB
gujaf-109	390	6	on	on	ADP
gujaf-109	390	7	client	client	NOUN
gujaf-109	390	8	attribute	attribute	PROPN
gujaf-109	390	9	,	,	PUNCT
gujaf-109	390	10	auditor	auditor	NOUN
gujaf-109	390	11	attribute	attribute	NOUN
gujaf-109	390	12	,	,	PUNCT
gujaf-109	390	13	and	and	CCONJ
gujaf-109	390	14	engagement	engagement	NOUN
gujaf-109	390	15	attribute	attribute	NOUN
gujaf-109	390	16	to	to	PART
gujaf-109	390	17	control	control	VERB
gujaf-109	390	18	risks	risk	NOUN
gujaf-109	390	19	and	and	CCONJ
gujaf-109	390	20	prevent	prevent	VERB
gujaf-109	390	21	fraud	fraud	NOUN
gujaf-109	390	22	:	:	PUNCT
gujaf-109	390	23	a	a	DET
gujaf-109	390	24	study	study	NOUN
gujaf-109	390	25	on	on	ADP
gujaf-109	390	26	public	public	ADJ
gujaf-109	390	27	accounting	accounting	NOUN
gujaf-109	390	28	firms	firm	NOUN
gujaf-109	390	29	in	in	ADP
gujaf-109	390	30	sumatra	sumatra	PROPN
gujaf-109	390	31	-	-	PROPN
gujaf-109	390	32	indonesia	indonesia	PROPN
gujaf-109	390	33	.	.	PUNCT
gujaf-109	391	1	international	international	ADJ
gujaf-109	391	2	journal	journal	PROPN
gujaf-109	391	3	in	in	ADP
gujaf-109	391	4	economics	economic	NOUN
gujaf-109	391	5	and	and	CCONJ
gujaf-109	391	6	business	business	NOUN
gujaf-109	391	7	administration	administration	NOUN
gujaf-109	391	8	,	,	PUNCT
gujaf-109	391	9	2(3	2(3	NUM
gujaf-109	391	10	)	)	PUNCT
gujaf-109	391	11	,	,	PUNCT
gujaf-109	391	12	27	27	NUM
gujaf-109	391	13	-	-	SYM
gujaf-109	391	14	39	39	NUM
gujaf-109	391	15	.	.	PUNCT
gujaf-109	392	1	urhoghide	urhoghide	PROPN
gujaf-109	392	2	,	,	PUNCT
gujaf-109	392	3	r.	r.	PROPN
gujaf-109	392	4	o.	o.	PROPN
gujaf-109	392	5	&	&	CCONJ
gujaf-109	392	6	izedonmi	izedonmi	PROPN
gujaf-109	392	7	,	,	PUNCT
gujaf-109	392	8	f.	f.	PROPN
gujaf-109	392	9	o.	o.	PROPN
gujaf-109	392	10	i.	i.	PROPN
gujaf-109	392	11	(	(	PUNCT
gujaf-109	392	12	2015	2015	NUM
gujaf-109	392	13	)	)	PUNCT
gujaf-109	392	14	.	.	PUNCT
gujaf-109	393	1	an	an	DET
gujaf-109	393	2	empirical	empirical	ADJ
gujaf-109	393	3	investigation	investigation	NOUN
gujaf-109	393	4	of	of	ADP
gujaf-109	393	5	audit	audit	NOUN
gujaf-109	393	6	fee	fee	NOUN
gujaf-109	393	7	determinants	determinant	NOUN
gujaf-109	393	8	in	in	ADP
gujaf-109	393	9	nigeria	nigeria	PROPN
gujaf-109	393	10	.	.	PUNCT
gujaf-109	394	1	international	international	ADJ
gujaf-109	394	2	journal	journal	PROPN
gujaf-109	394	3	of	of	ADP
gujaf-109	394	4	business	business	NOUN
gujaf-109	394	5	and	and	CCONJ
gujaf-109	394	6	.	.	PUNCT
gujaf-109	395	1	social	social	ADJ
gujaf-109	395	2	research	research	NOUN
gujaf-109	395	3	,	,	PUNCT
gujaf-109	395	4	5(8	5(8	NUM
gujaf-109	395	5	)	)	PUNCT
gujaf-109	395	6	,	,	PUNCT
gujaf-109	395	7	4858	4858	NUM
gujaf-109	395	8	.	.	PUNCT
gujaf-109	396	1	urhoghide	urhoghide	PROPN
gujaf-109	396	2	,	,	PUNCT
gujaf-109	396	3	r.	r.	PROPN
gujaf-109	396	4	o.	o.	PROPN
gujaf-109	396	5	&	&	CCONJ
gujaf-109	396	6	emeni	emeni	PROPN
gujaf-109	396	7	f.	f.	PROPN
gujaf-109	396	8	k.	k.	PROPN
gujaf-109	396	9	(	(	PUNCT
gujaf-109	396	10	2014	2014	NUM
gujaf-109	396	11	)	)	PUNCT
gujaf-109	396	12	.	.	PUNCT
gujaf-109	397	1	the	the	DET
gujaf-109	397	2	effect	effect	NOUN
gujaf-109	397	3	of	of	ADP
gujaf-109	397	4	client	client	NOUN
gujaf-109	397	5	characteristics	characteristic	NOUN
gujaf-109	397	6	on	on	ADP
gujaf-109	397	7	audit	audit	NOUN
gujaf-109	397	8	fees	fee	NOUN
gujaf-109	397	9	:	:	PUNCT
gujaf-109	397	10	evidence	evidence	NOUN
gujaf-109	397	11	from	from	ADP
gujaf-109	397	12	nigeria	nigeria	PROPN
gujaf-109	397	13	.	.	PUNCT
gujaf-109	398	1	global	global	ADJ
gujaf-109	398	2	journal	journal	PROPN
gujaf-109	398	3	of	of	ADP
gujaf-109	398	4	accounting	accounting	NOUN
gujaf-109	398	5	,	,	PUNCT
gujaf-109	398	6	17(2	17(2	NUM
gujaf-109	398	7	)	)	PUNCT
gujaf-109	398	8	,	,	PUNCT
gujaf-109	398	9	48	48	NUM
gujaf-109	398	10	-	-	SYM
gujaf-109	398	11	58	58	NUM
gujaf-109	398	12	.	.	PUNCT
gujaf-109	399	1	13	13	NUM
gujaf-109	399	2	vulhaq	vulhaq	NOUN
gujaf-109	399	3	,	,	PUNCT
gujaf-109	399	4	a.	a.	PROPN
gujaf-109	399	5	&	&	CCONJ
gujaf-109	399	6	leghari	leghari	PROPN
gujaf-109	399	7	,	,	PUNCT
gujaf-109	399	8	m.	m.	NOUN
gujaf-109	399	9	k.	k.	PROPN
gujaf-109	399	10	(	(	PUNCT
gujaf-109	399	11	2015	2015	NUM
gujaf-109	399	12	)	)	PUNCT
gujaf-109	399	13	.	.	PUNCT
gujaf-109	400	1	determinants	determinant	NOUN
gujaf-109	400	2	of	of	ADP
gujaf-109	400	3	audit	audit	NOUN
gujaf-109	400	4	fees	fee	NOUN
gujaf-109	400	5	in	in	ADP
gujaf-109	400	6	pakistan	pakistan	PROPN
gujaf-109	400	7	.	.	PUNCT
gujaf-109	401	1	research	research	NOUN
gujaf-109	401	2	journal	journal	PROPN
gujaf-109	401	3	of	of	ADP
gujaf-109	401	4	finance	finance	NOUN
gujaf-109	401	5	and	and	CCONJ
gujaf-109	401	6	.	.	PUNCT
gujaf-109	402	1	accounting	accounting	NOUN
gujaf-109	402	2	,	,	PUNCT
gujaf-109	402	3	6(9	6(9	NUM
gujaf-109	402	4	)	)	PUNCT
gujaf-109	402	5	,	,	PUNCT
gujaf-109	402	6	176	176	NUM
gujaf-109	402	7	-	-	SYM
gujaf-109	402	8	188	188	NUM
gujaf-109	402	9	.	.	PUNCT