id	sid	tid	token	lemma	pos
gujaf-115	1	1	i	i	PRON
gujaf-115	1	2	gusau	gusau	PROPN
gujaf-115	1	3	journal	journal	NOUN
gujaf-115	1	4	of	of	ADP
gujaf-115	1	5	accounting	accounting	NOUN
gujaf-115	1	6	and	and	CCONJ
gujaf-115	1	7	finance	finance	NOUN
gujaf-115	1	8	(	(	PUNCT
gujaf-115	1	9	gujaf	gujaf	NOUN
gujaf-115	1	10	)	)	PUNCT
gujaf-115	1	11	vol	vol	NOUN
gujaf-115	1	12	.	.	NOUN
gujaf-115	1	13	3	3	NUM
gujaf-115	1	14	issue	issue	NOUN
gujaf-115	1	15	1	1	NUM
gujaf-115	1	16	,	,	PUNCT
gujaf-115	1	17	april	april	PROPN
gujaf-115	1	18	,	,	PUNCT
gujaf-115	1	19	2022	2022	NUM
gujaf-115	1	20	issn	issn	NOUN
gujaf-115	1	21	:	:	PUNCT
gujaf-115	1	22	2756	2756	NUM
gujaf-115	1	23	-	-	PUNCT
gujaf-115	1	24	665x	665x	NOUN
gujaf-115	1	25	a	a	DET
gujaf-115	1	26	publication	publication	NOUN
gujaf-115	1	27	of	of	ADP
gujaf-115	1	28	department	department	NOUN
gujaf-115	1	29	of	of	ADP
gujaf-115	1	30	accounting	accounting	NOUN
gujaf-115	1	31	and	and	CCONJ
gujaf-115	1	32	finance	finance	NOUN
gujaf-115	1	33	,	,	PUNCT
gujaf-115	1	34	faculty	faculty	NOUN
gujaf-115	1	35	of	of	ADP
gujaf-115	1	36	management	management	NOUN
gujaf-115	1	37	and	and	CCONJ
gujaf-115	1	38	social	social	ADJ
gujaf-115	1	39	sciences	science	NOUN
gujaf-115	1	40	,	,	PUNCT
gujaf-115	1	41	federal	federal	ADJ
gujaf-115	1	42	university	university	NOUN
gujaf-115	1	43	gusau	gusau	NOUN
gujaf-115	1	44	,	,	PUNCT
gujaf-115	1	45	zamfara	zamfara	PROPN
gujaf-115	1	46	state	state	PROPN
gujaf-115	1	47	-nigeria	-nigeria	PROPN
gujaf-115	1	48	ii	ii	PROPN
gujaf-115	1	49	©	©	PROPN
gujaf-115	1	50	department	department	PROPN
gujaf-115	1	51	of	of	ADP
gujaf-115	1	52	accounting	accounting	NOUN
gujaf-115	1	53	and	and	CCONJ
gujaf-115	1	54	finance	finance	NOUN
gujaf-115	1	55	vol	vol	NOUN
gujaf-115	1	56	.	.	PUNCT
gujaf-115	1	57	3	3	NUM
gujaf-115	1	58	issue	issue	NOUN
gujaf-115	1	59	1	1	NUM
gujaf-115	1	60	april	april	PROPN
gujaf-115	1	61	,	,	PUNCT
gujaf-115	1	62	2022	2022	NUM
gujaf-115	1	63	issn	issn	NOUN
gujaf-115	1	64	:	:	PUNCT
gujaf-115	1	65	2756	2756	NUM
gujaf-115	1	66	-	-	PUNCT
gujaf-115	1	67	665x	665x	NOUN
gujaf-115	1	68	a	a	DET
gujaf-115	1	69	publication	publication	NOUN
gujaf-115	1	70	of	of	ADP
gujaf-115	1	71	department	department	NOUN
gujaf-115	1	72	of	of	ADP
gujaf-115	1	73	accounting	accounting	NOUN
gujaf-115	1	74	and	and	CCONJ
gujaf-115	1	75	finance	finance	NOUN
gujaf-115	1	76	,	,	PUNCT
gujaf-115	1	77	faculty	faculty	NOUN
gujaf-115	1	78	of	of	ADP
gujaf-115	1	79	management	management	NOUN
gujaf-115	1	80	and	and	CCONJ
gujaf-115	1	81	social	social	ADJ
gujaf-115	1	82	sciences	science	NOUN
gujaf-115	1	83	,	,	PUNCT
gujaf-115	1	84	federal	federal	ADJ
gujaf-115	1	85	university	university	NOUN
gujaf-115	1	86	gusau	gusau	NOUN
gujaf-115	1	87	,	,	PUNCT
gujaf-115	1	88	zamfara	zamfara	PROPN
gujaf-115	1	89	state	state	NOUN
gujaf-115	1	90	-nigeria	-nigeria	PROPN
gujaf-115	1	91	all	all	DET
gujaf-115	1	92	rights	right	NOUN
gujaf-115	1	93	reserved	reserve	VERB
gujaf-115	1	94	except	except	SCONJ
gujaf-115	1	95	for	for	ADP
gujaf-115	1	96	academic	academic	ADJ
gujaf-115	1	97	purposes	purpose	NOUN
gujaf-115	1	98	no	no	DET
gujaf-115	1	99	part	part	NOUN
gujaf-115	1	100	or	or	CCONJ
gujaf-115	1	101	whole	whole	NOUN
gujaf-115	1	102	of	of	ADP
gujaf-115	1	103	this	this	DET
gujaf-115	1	104	publication	publication	NOUN
gujaf-115	1	105	is	be	AUX
gujaf-115	1	106	allowed	allow	VERB
gujaf-115	1	107	to	to	PART
gujaf-115	1	108	be	be	AUX
gujaf-115	1	109	reproduced	reproduce	VERB
gujaf-115	1	110	,	,	PUNCT
gujaf-115	1	111	stored	store	VERB
gujaf-115	1	112	in	in	ADP
gujaf-115	1	113	a	a	DET
gujaf-115	1	114	retrieval	retrieval	NOUN
gujaf-115	1	115	system	system	NOUN
gujaf-115	1	116	or	or	CCONJ
gujaf-115	1	117	transmitted	transmit	VERB
gujaf-115	1	118	in	in	ADP
gujaf-115	1	119	any	any	DET
gujaf-115	1	120	form	form	NOUN
gujaf-115	1	121	or	or	CCONJ
gujaf-115	1	122	by	by	ADP
gujaf-115	1	123	any	any	DET
gujaf-115	1	124	means	mean	NOUN
gujaf-115	1	125	be	be	AUX
gujaf-115	1	126	it	it	PRON
gujaf-115	1	127	mechanical	mechanical	ADJ
gujaf-115	1	128	,	,	PUNCT
gujaf-115	1	129	electrical	electrical	ADJ
gujaf-115	1	130	,	,	PUNCT
gujaf-115	1	131	photocopying	photocopying	NOUN
gujaf-115	1	132	,	,	PUNCT
gujaf-115	1	133	recording	recording	NOUN
gujaf-115	1	134	or	or	CCONJ
gujaf-115	1	135	otherwise	otherwise	ADV
gujaf-115	1	136	,	,	PUNCT
gujaf-115	1	137	without	without	ADP
gujaf-115	1	138	prior	prior	ADJ
gujaf-115	1	139	permission	permission	NOUN
gujaf-115	1	140	of	of	ADP
gujaf-115	1	141	the	the	DET
gujaf-115	1	142	copyright	copyright	NOUN
gujaf-115	1	143	owner	owner	NOUN
gujaf-115	1	144	.	.	PUNCT
gujaf-115	2	1	published	publish	VERB
gujaf-115	2	2	and	and	CCONJ
gujaf-115	2	3	printed	print	VERB
gujaf-115	2	4	by	by	ADP
gujaf-115	2	5	:	:	PUNCT
gujaf-115	2	6	ahmadu	ahmadu	PROPN
gujaf-115	2	7	bello	bello	PROPN
gujaf-115	2	8	university	university	PROPN
gujaf-115	2	9	press	press	NOUN
gujaf-115	2	10	limited	limit	VERB
gujaf-115	2	11	,	,	PUNCT
gujaf-115	2	12	zaria	zaria	PROPN
gujaf-115	2	13	kaduna	kaduna	PROPN
gujaf-115	2	14	state	state	PROPN
gujaf-115	2	15	,	,	PUNCT
gujaf-115	2	16	nigeria	nigeria	PROPN
gujaf-115	2	17	.	.	PUNCT
gujaf-115	3	1	tel	tel	ADP
gujaf-115	3	2	:	:	PUNCT
gujaf-115	3	3	08065949711	08065949711	NUM
gujaf-115	3	4	,	,	PUNCT
gujaf-115	3	5	069	069	NUM
gujaf-115	3	6	-	-	SYM
gujaf-115	3	7	879121	879121	NUM
gujaf-115	3	8	e	e	NOUN
gujaf-115	3	9	-	-	NOUN
gujaf-115	3	10	mail	mail	NOUN
gujaf-115	3	11	:	:	PUNCT
gujaf-115	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-115	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-115	4	1	website	website	NOUN
gujaf-115	4	2	:	:	PUNCT
gujaf-115	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-115	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-115	4	5	iii	iii	PROPN
gujaf-115	4	6	editorial	editorial	PROPN
gujaf-115	4	7	board	board	NOUN
gujaf-115	4	8	editor	editor	NOUN
gujaf-115	4	9	-	-	PUNCT
gujaf-115	4	10	in	in	ADP
gujaf-115	4	11	-	-	PUNCT
gujaf-115	4	12	chief	chief	NOUN
gujaf-115	4	13	:	:	PUNCT
gujaf-115	4	14	prof	prof	PROPN
gujaf-115	4	15	.	.	PUNCT
gujaf-115	4	16	shehu	shehu	PROPN
gujaf-115	4	17	usman	usman	PROPN
gujaf-115	4	18	hassan	hassan	PROPN
gujaf-115	4	19	department	department	PROPN
gujaf-115	4	20	of	of	ADP
gujaf-115	4	21	accounting	accounting	PROPN
gujaf-115	4	22	,	,	PUNCT
gujaf-115	4	23	federal	federal	ADJ
gujaf-115	4	24	university	university	PROPN
gujaf-115	4	25	of	of	ADP
gujaf-115	4	26	kashere	kashere	PROPN
gujaf-115	4	27	,	,	PUNCT
gujaf-115	4	28	gombe	gombe	ADJ
gujaf-115	4	29	state	state	NOUN
gujaf-115	4	30	.	.	PUNCT
gujaf-115	5	1	associate	associate	NOUN
gujaf-115	5	2	editor	editor	NOUN
gujaf-115	5	3	:	:	PUNCT
gujaf-115	5	4	dr	dr	PROPN
gujaf-115	5	5	.	.	PROPN
gujaf-115	5	6	muhammad	muhammad	PROPN
gujaf-115	5	7	mustapha	mustapha	PROPN
gujaf-115	5	8	bagudo	bagudo	PROPN
gujaf-115	5	9	department	department	PROPN
gujaf-115	5	10	of	of	ADP
gujaf-115	5	11	accounting	accounting	PROPN
gujaf-115	5	12	,	,	PUNCT
gujaf-115	5	13	ahmadu	ahmadu	PROPN
gujaf-115	5	14	bello	bello	PROPN
gujaf-115	5	15	university	university	PROPN
gujaf-115	5	16	zaria	zaria	PROPN
gujaf-115	5	17	,	,	PUNCT
gujaf-115	5	18	kaduna	kaduna	PROPN
gujaf-115	5	19	state	state	PROPN
gujaf-115	5	20	.	.	PUNCT
gujaf-115	6	1	managing	manage	VERB
gujaf-115	6	2	editor	editor	NOUN
gujaf-115	6	3	:	:	PUNCT
gujaf-115	6	4	umar	umar	PROPN
gujaf-115	6	5	farouk	farouk	PROPN
gujaf-115	6	6	abdulkarim	abdulkarim	PROPN
gujaf-115	6	7	department	department	PROPN
gujaf-115	6	8	of	of	ADP
gujaf-115	6	9	accounting	accounting	NOUN
gujaf-115	6	10	and	and	CCONJ
gujaf-115	6	11	finance	finance	NOUN
gujaf-115	6	12	,	,	PUNCT
gujaf-115	6	13	federal	federal	ADJ
gujaf-115	6	14	university	university	NOUN
gujaf-115	6	15	gusau	gusau	PROPN
gujaf-115	6	16	,	,	PUNCT
gujaf-115	6	17	zamfara	zamfara	PROPN
gujaf-115	6	18	state	state	PROPN
gujaf-115	6	19	.	.	PUNCT
gujaf-115	7	1	editorial	editorial	PROPN
gujaf-115	7	2	board	board	NOUN
gujaf-115	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-115	7	4	modu	modu	PROPN
gujaf-115	7	5	kumshe	kumshe	PROPN
gujaf-115	7	6	department	department	PROPN
gujaf-115	7	7	of	of	ADP
gujaf-115	7	8	accounting	accounting	PROPN
gujaf-115	7	9	,	,	PUNCT
gujaf-115	7	10	university	university	NOUN
gujaf-115	7	11	of	of	ADP
gujaf-115	7	12	maiduguri	maiduguri	PROPN
gujaf-115	7	13	,	,	PUNCT
gujaf-115	7	14	borno	borno	PROPN
gujaf-115	7	15	state	state	PROPN
gujaf-115	7	16	.	.	PUNCT
gujaf-115	8	1	prof	prof	PROPN
gujaf-115	8	2	ugochukwu	ugochukwu	PROPN
gujaf-115	8	3	c.	c.	PROPN
gujaf-115	8	4	nzewi	nzewi	VERB
gujaf-115	8	5	department	department	PROPN
gujaf-115	8	6	of	of	ADP
gujaf-115	8	7	accounting	accounting	PROPN
gujaf-115	8	8	,	,	PUNCT
gujaf-115	8	9	paul	paul	PROPN
gujaf-115	8	10	university	university	PROPN
gujaf-115	8	11	awka	awka	NOUN
gujaf-115	8	12	,	,	PUNCT
gujaf-115	8	13	anambra	anambra	PROPN
gujaf-115	8	14	state	state	PROPN
gujaf-115	8	15	.	.	PUNCT
gujaf-115	9	1	prof	prof	PROPN
gujaf-115	9	2	kabir	kabir	PROPN
gujaf-115	9	3	tahir	tahir	PROPN
gujaf-115	9	4	hamid	hamid	PROPN
gujaf-115	9	5	department	department	PROPN
gujaf-115	9	6	of	of	ADP
gujaf-115	9	7	accounting	accounting	PROPN
gujaf-115	9	8	,	,	PUNCT
gujaf-115	9	9	bayero	bayero	PROPN
gujaf-115	9	10	university	university	PROPN
gujaf-115	9	11	,	,	PUNCT
gujaf-115	9	12	kano	kano	PROPN
gujaf-115	9	13	,	,	PUNCT
gujaf-115	9	14	kano	kano	PROPN
gujaf-115	9	15	state	state	PROPN
gujaf-115	9	16	.	.	PUNCT
gujaf-115	10	1	prof	prof	PROPN
gujaf-115	10	2	.	.	PUNCT
gujaf-115	11	1	ekoja	ekoja	PROPN
gujaf-115	11	2	b.	b.	PROPN
gujaf-115	11	3	ekoja	ekoja	PROPN
gujaf-115	11	4	department	department	PROPN
gujaf-115	11	5	of	of	ADP
gujaf-115	11	6	accounting	accounting	PROPN
gujaf-115	11	7	,	,	PUNCT
gujaf-115	11	8	university	university	PROPN
gujaf-115	11	9	of	of	ADP
gujaf-115	11	10	jos	jos	PROPN
gujaf-115	11	11	.	.	PROPN
gujaf-115	11	12	prof	prof	PROPN
gujaf-115	11	13	.	.	PUNCT
gujaf-115	12	1	clifford	clifford	PROPN
gujaf-115	12	2	ofurum	ofurum	PROPN
gujaf-115	12	3	department	department	PROPN
gujaf-115	12	4	of	of	ADP
gujaf-115	12	5	accounting	accounting	PROPN
gujaf-115	12	6	,	,	PUNCT
gujaf-115	12	7	university	university	NOUN
gujaf-115	12	8	of	of	ADP
gujaf-115	12	9	portharcourt	portharcourt	PROPN
gujaf-115	12	10	,	,	PUNCT
gujaf-115	12	11	rivers	river	NOUN
gujaf-115	12	12	state	state	PROPN
gujaf-115	12	13	.	.	PUNCT
gujaf-115	13	1	prof	prof	PROPN
gujaf-115	13	2	.	.	PUNCT
gujaf-115	14	1	ahmad	ahmad	PROPN
gujaf-115	14	2	bello	bello	PROPN
gujaf-115	14	3	dogarawa	dogarawa	PROPN
gujaf-115	14	4	department	department	PROPN
gujaf-115	14	5	of	of	ADP
gujaf-115	14	6	accounting	accounting	NOUN
gujaf-115	14	7	,	,	PUNCT
gujaf-115	14	8	ahmadu	ahmadu	PROPN
gujaf-115	14	9	bello	bello	PROPN
gujaf-115	14	10	university	university	PROPN
gujaf-115	14	11	zaria	zaria	PROPN
gujaf-115	14	12	.	.	PUNCT
gujaf-115	15	1	prof	prof	PROPN
gujaf-115	15	2	.	.	PUNCT
gujaf-115	16	1	yusuf	yusuf	PROPN
gujaf-115	16	2	.	.	PUNCT
gujaf-115	17	1	b.	b.	PROPN
gujaf-115	17	2	rahman	rahman	PROPN
gujaf-115	17	3	department	department	PROPN
gujaf-115	17	4	of	of	ADP
gujaf-115	17	5	accounting	accounting	PROPN
gujaf-115	17	6	,	,	PUNCT
gujaf-115	17	7	lagos	lagos	NOUN
gujaf-115	17	8	state	state	PROPN
gujaf-115	17	9	university	university	PROPN
gujaf-115	17	10	,	,	PUNCT
gujaf-115	17	11	lagos	lagos	NOUN
gujaf-115	17	12	state	state	NOUN
gujaf-115	17	13	.	.	PUNCT
gujaf-115	18	1	prof	prof	PROPN
gujaf-115	18	2	.	.	PUNCT
gujaf-115	19	1	suleiman	suleiman	PROPN
gujaf-115	19	2	a.	a.	PROPN
gujaf-115	19	3	s.	s.	PROPN
gujaf-115	19	4	aruwa	aruwa	PROPN
gujaf-115	19	5	department	department	PROPN
gujaf-115	19	6	of	of	ADP
gujaf-115	19	7	accounting	accounting	PROPN
gujaf-115	19	8	,	,	PUNCT
gujaf-115	19	9	nasarawa	nasarawa	PROPN
gujaf-115	19	10	state	state	PROPN
gujaf-115	19	11	university	university	PROPN
gujaf-115	19	12	,	,	PUNCT
gujaf-115	19	13	keffi	keffi	PROPN
gujaf-115	19	14	,	,	PUNCT
gujaf-115	19	15	nasarawa	nasarawa	PROPN
gujaf-115	19	16	state	state	PROPN
gujaf-115	19	17	.	.	PUNCT
gujaf-115	20	1	prof	prof	PROPN
gujaf-115	20	2	.	.	PUNCT
gujaf-115	21	1	muhammad	muhammad	PROPN
gujaf-115	21	2	junaidu	junaidu	PROPN
gujaf-115	21	3	kurawa	kurawa	PROPN
gujaf-115	21	4	department	department	PROPN
gujaf-115	21	5	of	of	ADP
gujaf-115	21	6	accounting	accounting	PROPN
gujaf-115	21	7	,	,	PUNCT
gujaf-115	21	8	bayero	bayero	PROPN
gujaf-115	21	9	university	university	PROPN
gujaf-115	21	10	kano	kano	PROPN
gujaf-115	21	11	,	,	PUNCT
gujaf-115	21	12	kano	kano	PROPN
gujaf-115	21	13	state	state	PROPN
gujaf-115	21	14	.	.	PUNCT
gujaf-115	22	1	prof	prof	PROPN
gujaf-115	22	2	.	.	PUNCT
gujaf-115	23	1	muhammad	muhammad	PROPN
gujaf-115	23	2	habibu	habibu	ADJ
gujaf-115	23	3	sabari	sabari	PROPN
gujaf-115	23	4	department	department	PROPN
gujaf-115	23	5	of	of	ADP
gujaf-115	23	6	accounting	accounting	NOUN
gujaf-115	23	7	,	,	PUNCT
gujaf-115	23	8	ahmadu	ahmadu	PROPN
gujaf-115	23	9	bello	bello	PROPN
gujaf-115	23	10	university	university	PROPN
gujaf-115	23	11	,	,	PUNCT
gujaf-115	23	12	zaria	zaria	PROPN
gujaf-115	23	13	.	.	PUNCT
gujaf-115	24	1	iv	iv	NUM
gujaf-115	24	2	prof	prof	PROPN
gujaf-115	24	3	.	.	PUNCT
gujaf-115	25	1	okpanachi	okpanachi	PROPN
gujaf-115	25	2	joshua	joshua	PROPN
gujaf-115	25	3	department	department	PROPN
gujaf-115	25	4	of	of	ADP
gujaf-115	25	5	accounting	accounting	NOUN
gujaf-115	25	6	and	and	CCONJ
gujaf-115	25	7	management	management	NOUN
gujaf-115	25	8	,	,	PUNCT
gujaf-115	25	9	nigerian	nigerian	ADJ
gujaf-115	25	10	defence	defence	PROPN
gujaf-115	25	11	academy	academy	PROPN
gujaf-115	25	12	,	,	PUNCT
gujaf-115	25	13	kaduna	kaduna	PROPN
gujaf-115	25	14	.	.	PROPN
gujaf-115	25	15	prof	prof	PROPN
gujaf-115	25	16	.	.	PUNCT
gujaf-115	26	1	hassan	hassan	PROPN
gujaf-115	26	2	ibrahim	ibrahim	PROPN
gujaf-115	26	3	department	department	PROPN
gujaf-115	26	4	of	of	ADP
gujaf-115	26	5	accounting	accounting	PROPN
gujaf-115	26	6	,	,	PUNCT
gujaf-115	26	7	ibb	ibb	NOUN
gujaf-115	26	8	university	university	NOUN
gujaf-115	26	9	,	,	PUNCT
gujaf-115	26	10	lapai	lapai	NOUN
gujaf-115	26	11	,	,	PUNCT
gujaf-115	26	12	niger	niger	NOUN
gujaf-115	26	13	state	state	NOUN
gujaf-115	26	14	.	.	PUNCT
gujaf-115	27	1	prof	prof	PROPN
gujaf-115	27	2	.	.	PUNCT
gujaf-115	28	1	ifeoma	ifeoma	PROPN
gujaf-115	28	2	mary	mary	PROPN
gujaf-115	28	3	okwo	okwo	PROPN
gujaf-115	28	4	department	department	PROPN
gujaf-115	28	5	of	of	ADP
gujaf-115	28	6	accounting	accounting	PROPN
gujaf-115	28	7	,	,	PUNCT
gujaf-115	28	8	enugu	enugu	PROPN
gujaf-115	28	9	state	state	PROPN
gujaf-115	28	10	university	university	PROPN
gujaf-115	28	11	of	of	ADP
gujaf-115	28	12	science	science	NOUN
gujaf-115	28	13	and	and	CCONJ
gujaf-115	28	14	technology	technology	NOUN
gujaf-115	28	15	,	,	PUNCT
gujaf-115	28	16	enugu	enugu	PROPN
gujaf-115	28	17	state	state	PROPN
gujaf-115	28	18	.	.	PUNCT
gujaf-115	29	1	prof	prof	PROPN
gujaf-115	29	2	.	.	PROPN
gujaf-115	30	1	aminu	aminu	PROPN
gujaf-115	30	2	isah	isah	PROPN
gujaf-115	30	3	department	department	PROPN
gujaf-115	30	4	of	of	ADP
gujaf-115	30	5	accounting	accounting	PROPN
gujaf-115	30	6	,	,	PUNCT
gujaf-115	30	7	bayero	bayero	PROPN
gujaf-115	30	8	university	university	PROPN
gujaf-115	30	9	,	,	PUNCT
gujaf-115	30	10	kano	kano	PROPN
gujaf-115	30	11	,	,	PUNCT
gujaf-115	30	12	kano	kano	PROPN
gujaf-115	30	13	state	state	PROPN
gujaf-115	30	14	.	.	PUNCT
gujaf-115	31	1	prof	prof	PROPN
gujaf-115	31	2	.	.	PUNCT
gujaf-115	32	1	ahmadu	ahmadu	PROPN
gujaf-115	32	2	bello	bello	PROPN
gujaf-115	32	3	department	department	PROPN
gujaf-115	32	4	of	of	ADP
gujaf-115	32	5	accounting	accounting	NOUN
gujaf-115	32	6	,	,	PUNCT
gujaf-115	32	7	ahmadu	ahmadu	PROPN
gujaf-115	32	8	bello	bello	PROPN
gujaf-115	32	9	university	university	PROPN
gujaf-115	32	10	,	,	PUNCT
gujaf-115	32	11	zaria	zaria	PROPN
gujaf-115	32	12	.	.	PUNCT
gujaf-115	33	1	prof	prof	PROPN
gujaf-115	33	2	.	.	PUNCT
gujaf-115	34	1	musa	musa	PROPN
gujaf-115	34	2	yelwa	yelwa	PROPN
gujaf-115	34	3	abubakar	abubakar	PROPN
gujaf-115	34	4	department	department	PROPN
gujaf-115	34	5	of	of	ADP
gujaf-115	34	6	accounting	accounting	PROPN
gujaf-115	34	7	,	,	PUNCT
gujaf-115	34	8	usmanu	usmanu	PROPN
gujaf-115	34	9	danfodiyo	danfodiyo	PROPN
gujaf-115	34	10	university	university	PROPN
gujaf-115	34	11	,	,	PUNCT
gujaf-115	34	12	sokoto	sokoto	PROPN
gujaf-115	34	13	state	state	PROPN
gujaf-115	34	14	.	.	PUNCT
gujaf-115	35	1	dr	dr	PROPN
gujaf-115	35	2	.	.	PROPN
gujaf-115	35	3	salisu	salisu	PROPN
gujaf-115	35	4	abubakar	abubakar	PROPN
gujaf-115	35	5	department	department	PROPN
gujaf-115	35	6	of	of	ADP
gujaf-115	35	7	accounting	accounting	NOUN
gujaf-115	35	8	,	,	PUNCT
gujaf-115	35	9	ahmadu	ahmadu	PROPN
gujaf-115	35	10	bello	bello	PROPN
gujaf-115	35	11	university	university	PROPN
gujaf-115	35	12	zaria	zaria	PROPN
gujaf-115	35	13	,	,	PUNCT
gujaf-115	35	14	kaduna	kaduna	PROPN
gujaf-115	35	15	state	state	PROPN
gujaf-115	35	16	.	.	PUNCT
gujaf-115	36	1	dr	dr	PROPN
gujaf-115	36	2	.	.	PROPN
gujaf-115	36	3	isaq	isaq	PROPN
gujaf-115	36	4	alhaji	alhaji	PROPN
gujaf-115	36	5	samaila	samaila	PROPN
gujaf-115	36	6	department	department	PROPN
gujaf-115	36	7	of	of	ADP
gujaf-115	36	8	accounting	accounting	PROPN
gujaf-115	36	9	,	,	PUNCT
gujaf-115	36	10	bayero	bayero	PROPN
gujaf-115	36	11	university	university	NOUN
gujaf-115	36	12	,	,	PUNCT
gujaf-115	36	13	kano	kano	PROPN
gujaf-115	36	14	state	state	PROPN
gujaf-115	36	15	.	.	PUNCT
gujaf-115	37	1	dr	dr	PROPN
gujaf-115	37	2	.	.	PROPN
gujaf-115	37	3	fatima	fatima	PROPN
gujaf-115	37	4	alfa	alfa	PROPN
gujaf-115	37	5	department	department	PROPN
gujaf-115	37	6	of	of	ADP
gujaf-115	37	7	accounting	accounting	PROPN
gujaf-115	37	8	,	,	PUNCT
gujaf-115	37	9	university	university	NOUN
gujaf-115	37	10	of	of	ADP
gujaf-115	37	11	maiduguri	maiduguri	PROPN
gujaf-115	37	12	,	,	PUNCT
gujaf-115	37	13	borno	borno	PROPN
gujaf-115	37	14	state	state	PROPN
gujaf-115	37	15	.	.	PUNCT
gujaf-115	38	1	dr	dr	PROPN
gujaf-115	38	2	.	.	PROPN
gujaf-115	38	3	sunusi	sunusi	PROPN
gujaf-115	38	4	sa'ad	sa'ad	PROPN
gujaf-115	38	5	ahmad	ahmad	PROPN
gujaf-115	38	6	department	department	PROPN
gujaf-115	38	7	of	of	ADP
gujaf-115	38	8	accounting	accounting	PROPN
gujaf-115	38	9	,	,	PUNCT
gujaf-115	38	10	federal	federal	ADJ
gujaf-115	38	11	university	university	NOUN
gujaf-115	38	12	dutse	dutse	NOUN
gujaf-115	38	13	,	,	PUNCT
gujaf-115	38	14	jigawa	jigawa	PROPN
gujaf-115	38	15	state	state	PROPN
gujaf-115	38	16	.	.	PUNCT
gujaf-115	39	1	dr	dr	PROPN
gujaf-115	39	2	.	.	PROPN
gujaf-115	39	3	nasiru	nasiru	PROPN
gujaf-115	39	4	a.	a.	PROPN
gujaf-115	39	5	ka’oje	ka’oje	PROPN
gujaf-115	39	6	department	department	PROPN
gujaf-115	39	7	of	of	ADP
gujaf-115	39	8	accounting	accounting	PROPN
gujaf-115	39	9	,	,	PUNCT
gujaf-115	39	10	usmanu	usmanu	PROPN
gujaf-115	39	11	danfodiyo	danfodiyo	PROPN
gujaf-115	39	12	university	university	PROPN
gujaf-115	39	13	sokoto	sokoto	PROPN
gujaf-115	39	14	state	state	PROPN
gujaf-115	39	15	.	.	PUNCT
gujaf-115	40	1	dr	dr	PROPN
gujaf-115	40	2	.	.	PROPN
gujaf-115	40	3	aminu	aminu	PROPN
gujaf-115	40	4	abdullahi	abdullahi	PROPN
gujaf-115	40	5	department	department	PROPN
gujaf-115	40	6	of	of	ADP
gujaf-115	40	7	accounting	accounting	PROPN
gujaf-115	40	8	,	,	PUNCT
gujaf-115	40	9	usmanu	usmanu	PROPN
gujaf-115	40	10	danfodiyo	danfodiyo	PROPN
gujaf-115	40	11	university	university	PROPN
gujaf-115	40	12	sokoto	sokoto	PROPN
gujaf-115	40	13	,	,	PUNCT
gujaf-115	40	14	state	state	PROPN
gujaf-115	40	15	.	.	PUNCT
gujaf-115	41	1	dr	dr	PROPN
gujaf-115	41	2	.	.	PROPN
gujaf-115	41	3	onipe	onipe	PROPN
gujaf-115	41	4	adebenege	adebenege	PROPN
gujaf-115	41	5	yahaya	yahaya	PROPN
gujaf-115	41	6	department	department	PROPN
gujaf-115	41	7	of	of	ADP
gujaf-115	41	8	accounting	accounting	PROPN
gujaf-115	41	9	,	,	PUNCT
gujaf-115	41	10	nigerian	nigerian	ADJ
gujaf-115	41	11	defence	defence	PROPN
gujaf-115	41	12	academy	academy	PROPN
gujaf-115	41	13	,	,	PUNCT
gujaf-115	41	14	kaduna	kaduna	PROPN
gujaf-115	41	15	state	state	PROPN
gujaf-115	41	16	.	.	PUNCT
gujaf-115	42	1	dr	dr	PROPN
gujaf-115	42	2	.	.	PROPN
gujaf-115	42	3	saidu	saidu	PROPN
gujaf-115	42	4	adamu	adamu	PROPN
gujaf-115	42	5	department	department	PROPN
gujaf-115	42	6	of	of	ADP
gujaf-115	42	7	accounting	accounting	PROPN
gujaf-115	42	8	,	,	PUNCT
gujaf-115	42	9	federal	federal	ADJ
gujaf-115	42	10	university	university	PROPN
gujaf-115	42	11	of	of	ADP
gujaf-115	42	12	kashere	kashere	PROPN
gujaf-115	42	13	,	,	PUNCT
gujaf-115	42	14	gombe	gombe	ADJ
gujaf-115	42	15	state	state	NOUN
gujaf-115	42	16	.	.	PUNCT
gujaf-115	43	1	dr	dr	PROPN
gujaf-115	43	2	.	.	PROPN
gujaf-115	43	3	nasiru	nasiru	PROPN
gujaf-115	43	4	yunusa	yunusa	PROPN
gujaf-115	43	5	department	department	PROPN
gujaf-115	43	6	of	of	ADP
gujaf-115	43	7	accounting	accounting	NOUN
gujaf-115	43	8	,	,	PUNCT
gujaf-115	43	9	ahmadu	ahmadu	PROPN
gujaf-115	43	10	bello	bello	PROPN
gujaf-115	43	11	university	university	PROPN
gujaf-115	43	12	zaria	zaria	PROPN
gujaf-115	43	13	.	.	PUNCT
gujaf-115	44	1	dr	dr	PROPN
gujaf-115	44	2	.	.	PROPN
gujaf-115	44	3	aisha	aisha	PROPN
gujaf-115	44	4	nuhu	nuhu	PROPN
gujaf-115	44	5	muhammad	muhammad	PROPN
gujaf-115	44	6	department	department	PROPN
gujaf-115	44	7	of	of	ADP
gujaf-115	44	8	accounting	accounting	PROPN
gujaf-115	44	9	,	,	PUNCT
gujaf-115	44	10	ahmadu	ahmadu	PROPN
gujaf-115	44	11	bello	bello	PROPN
gujaf-115	44	12	university	university	PROPN
gujaf-115	44	13	zaria	zaria	PROPN
gujaf-115	44	14	.	.	PUNCT
gujaf-115	45	1	dr	dr	PROPN
gujaf-115	45	2	.	.	PROPN
gujaf-115	45	3	lawal	lawal	PROPN
gujaf-115	45	4	muhammad	muhammad	PROPN
gujaf-115	45	5	department	department	PROPN
gujaf-115	45	6	of	of	ADP
gujaf-115	45	7	accounting	accounting	PROPN
gujaf-115	45	8	,	,	PUNCT
gujaf-115	45	9	ahmadu	ahmadu	PROPN
gujaf-115	45	10	bello	bello	PROPN
gujaf-115	45	11	university	university	PROPN
gujaf-115	45	12	zaria	zaria	PROPN
gujaf-115	45	13	.	.	PROPN
gujaf-115	46	1	v	v	PROPN
gujaf-115	46	2	dr	dr	PROPN
gujaf-115	46	3	.	.	PROPN
gujaf-115	46	4	farouk	farouk	PROPN
gujaf-115	46	5	adeza	adeza	PROPN
gujaf-115	46	6	school	school	NOUN
gujaf-115	46	7	of	of	ADP
gujaf-115	46	8	business	business	NOUN
gujaf-115	46	9	and	and	CCONJ
gujaf-115	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-115	46	11	,	,	PUNCT
gujaf-115	46	12	american	american	PROPN
gujaf-115	46	13	university	university	PROPN
gujaf-115	46	14	of	of	ADP
gujaf-115	46	15	nigeria	nigeria	PROPN
gujaf-115	46	16	,	,	PUNCT
gujaf-115	46	17	yola	yola	PROPN
gujaf-115	46	18	.	.	PUNCT
gujaf-115	47	1	dr	dr	PROPN
gujaf-115	47	2	.	.	PROPN
gujaf-115	47	3	bashir	bashir	PROPN
gujaf-115	47	4	umar	umar	PROPN
gujaf-115	47	5	farouk	farouk	PROPN
gujaf-115	47	6	department	department	PROPN
gujaf-115	47	7	of	of	ADP
gujaf-115	47	8	economics	economic	NOUN
gujaf-115	47	9	,	,	PUNCT
gujaf-115	47	10	federal	federal	ADJ
gujaf-115	47	11	university	university	NOUN
gujaf-115	47	12	gusau	gusau	PROPN
gujaf-115	47	13	,	,	PUNCT
gujaf-115	47	14	zamfara	zamfara	PROPN
gujaf-115	47	15	state	state	PROPN
gujaf-115	47	16	.	.	PUNCT
gujaf-115	48	1	dr	dr	PROPN
gujaf-115	48	2	emmanuel	emmanuel	PROPN
gujaf-115	48	3	omokhuale	omokhuale	PROPN
gujaf-115	48	4	department	department	PROPN
gujaf-115	48	5	of	of	ADP
gujaf-115	48	6	mathematics	mathematics	PROPN
gujaf-115	48	7	,	,	PUNCT
gujaf-115	48	8	federal	federal	ADJ
gujaf-115	48	9	university	university	NOUN
gujaf-115	48	10	gusau	gusau	NOUN
gujaf-115	48	11	,	,	PUNCT
gujaf-115	48	12	zamfara	zamfara	PROPN
gujaf-115	48	13	.	.	PUNCT
gujaf-115	49	1	state	state	PROPN
gujaf-115	49	2	advisory	advisory	PROPN
gujaf-115	49	3	board	board	NOUN
gujaf-115	49	4	members	members	PROPN
gujaf-115	49	5	prof	prof	PROPN
gujaf-115	49	6	.	.	PUNCT
gujaf-115	50	1	kabiru	kabiru	PROPN
gujaf-115	50	2	isah	isah	PROPN
gujaf-115	50	3	dandago	dandago	PROPN
gujaf-115	50	4	,	,	PUNCT
gujaf-115	50	5	bayero	bayero	PROPN
gujaf-115	50	6	university	university	PROPN
gujaf-115	50	7	kano	kano	PROPN
gujaf-115	50	8	,	,	PUNCT
gujaf-115	50	9	kano	kano	PROPN
gujaf-115	50	10	state	state	PROPN
gujaf-115	50	11	.	.	PUNCT
gujaf-115	51	1	prof	prof	PROPN
gujaf-115	51	2	a	a	DET
gujaf-115	51	3	m	m	NOUN
gujaf-115	51	4	bashir	bashir	NOUN
gujaf-115	51	5	,	,	PUNCT
gujaf-115	51	6	usmanu	usmanu	PROPN
gujaf-115	51	7	danfodiyo	danfodiyo	PROPN
gujaf-115	51	8	university	university	PROPN
gujaf-115	51	9	sokoto	sokoto	PROPN
gujaf-115	51	10	,	,	PUNCT
gujaf-115	51	11	sokoto	sokoto	PROPN
gujaf-115	51	12	state	state	PROPN
gujaf-115	51	13	.	.	PUNCT
gujaf-115	52	1	prof	prof	PROPN
gujaf-115	52	2	.	.	PUNCT
gujaf-115	53	1	muhammad	muhammad	PROPN
gujaf-115	53	2	tanko	tanko	PROPN
gujaf-115	53	3	,	,	PUNCT
gujaf-115	53	4	kaduna	kaduna	PROPN
gujaf-115	53	5	state	state	PROPN
gujaf-115	53	6	university	university	PROPN
gujaf-115	53	7	,	,	PUNCT
gujaf-115	53	8	kaduna	kaduna	PROPN
gujaf-115	53	9	.	.	PROPN
gujaf-115	53	10	prof	prof	PROPN
gujaf-115	53	11	.	.	PUNCT
gujaf-115	53	12	bayero	bayero	PROPN
gujaf-115	54	1	a	a	DET
gujaf-115	54	2	m	m	NOUN
gujaf-115	54	3	sabir	sabir	NOUN
gujaf-115	54	4	,	,	PUNCT
gujaf-115	54	5	usmanu	usmanu	PROPN
gujaf-115	54	6	danfodiyo	danfodiyo	PROPN
gujaf-115	54	7	university	university	PROPN
gujaf-115	54	8	sokoto	sokoto	PROPN
gujaf-115	54	9	,	,	PUNCT
gujaf-115	54	10	sokoto	sokoto	PROPN
gujaf-115	54	11	state	state	PROPN
gujaf-115	54	12	.	.	PUNCT
gujaf-115	55	1	prof	prof	PROPN
gujaf-115	55	2	.	.	PUNCT
gujaf-115	56	1	aliyu	aliyu	PROPN
gujaf-115	56	2	sulaiman	sulaiman	PROPN
gujaf-115	56	3	kantudu	kantudu	PROPN
gujaf-115	56	4	,	,	PUNCT
gujaf-115	56	5	bayero	bayero	PROPN
gujaf-115	56	6	university	university	PROPN
gujaf-115	56	7	kano	kano	PROPN
gujaf-115	56	8	,	,	PUNCT
gujaf-115	56	9	kano	kano	PROPN
gujaf-115	56	10	state	state	PROPN
gujaf-115	56	11	.	.	PUNCT
gujaf-115	57	1	editorial	editorial	PROPN
gujaf-115	57	2	secretary	secretary	PROPN
gujaf-115	57	3	usman	usman	PROPN
gujaf-115	57	4	muhammad	muhammad	PROPN
gujaf-115	57	5	adam	adam	PROPN
gujaf-115	57	6	department	department	PROPN
gujaf-115	57	7	of	of	ADP
gujaf-115	57	8	accounting	accounting	NOUN
gujaf-115	57	9	and	and	CCONJ
gujaf-115	57	10	finance	finance	NOUN
gujaf-115	57	11	,	,	PUNCT
gujaf-115	57	12	federal	federal	ADJ
gujaf-115	57	13	university	university	NOUN
gujaf-115	57	14	gusau	gusau	PROPN
gujaf-115	57	15	,	,	PUNCT
gujaf-115	57	16	zamfara	zamfara	PROPN
gujaf-115	57	17	state	state	PROPN
gujaf-115	57	18	.	.	PUNCT
gujaf-115	58	1	vi	vi	NOUN
gujaf-115	58	2	call	call	NOUN
gujaf-115	58	3	for	for	ADP
gujaf-115	58	4	papers	paper	NOUN
gujaf-115	58	5	the	the	DET
gujaf-115	58	6	editorial	editorial	ADJ
gujaf-115	58	7	board	board	NOUN
gujaf-115	58	8	of	of	ADP
gujaf-115	58	9	gusau	gusau	PROPN
gujaf-115	58	10	journal	journal	PROPN
gujaf-115	58	11	of	of	ADP
gujaf-115	58	12	accounting	accounting	NOUN
gujaf-115	58	13	and	and	CCONJ
gujaf-115	58	14	finance	finance	NOUN
gujaf-115	58	15	(	(	PUNCT
gujaf-115	58	16	gujaf	gujaf	NOUN
gujaf-115	58	17	)	)	PUNCT
gujaf-115	58	18	is	be	AUX
gujaf-115	58	19	hereby	hereby	ADV
gujaf-115	58	20	inviting	invite	VERB
gujaf-115	58	21	authors	author	NOUN
gujaf-115	58	22	to	to	PART
gujaf-115	58	23	submit	submit	VERB
gujaf-115	58	24	their	their	PRON
gujaf-115	58	25	unpublished	unpublished	ADJ
gujaf-115	58	26	manuscript	manuscript	NOUN
gujaf-115	58	27	for	for	ADP
gujaf-115	58	28	publication	publication	NOUN
gujaf-115	58	29	.	.	PUNCT
gujaf-115	59	1	the	the	DET
gujaf-115	59	2	journal	journal	NOUN
gujaf-115	59	3	is	be	AUX
gujaf-115	59	4	published	publish	VERB
gujaf-115	59	5	in	in	ADP
gujaf-115	59	6	two	two	NUM
gujaf-115	59	7	issues	issue	NOUN
gujaf-115	59	8	of	of	ADP
gujaf-115	59	9	april	april	PROPN
gujaf-115	59	10	and	and	CCONJ
gujaf-115	59	11	october	october	PROPN
gujaf-115	59	12	annually	annually	ADV
gujaf-115	59	13	.	.	PUNCT
gujaf-115	60	1	gujaf	gujaf	NOUN
gujaf-115	60	2	is	be	AUX
gujaf-115	60	3	a	a	DET
gujaf-115	60	4	double	double	ADJ
gujaf-115	60	5	-	-	PUNCT
gujaf-115	60	6	blind	blind	ADJ
gujaf-115	60	7	peer	peer	NOUN
gujaf-115	60	8	reviewed	review	VERB
gujaf-115	60	9	journal	journal	NOUN
gujaf-115	60	10	published	publish	VERB
gujaf-115	60	11	by	by	ADP
gujaf-115	60	12	the	the	DET
gujaf-115	60	13	department	department	NOUN
gujaf-115	60	14	of	of	ADP
gujaf-115	60	15	accounting	accounting	NOUN
gujaf-115	60	16	and	and	CCONJ
gujaf-115	60	17	finance	finance	NOUN
gujaf-115	60	18	,	,	PUNCT
gujaf-115	60	19	faculty	faculty	NOUN
gujaf-115	60	20	of	of	ADP
gujaf-115	60	21	management	management	NOUN
gujaf-115	60	22	and	and	CCONJ
gujaf-115	60	23	social	social	ADJ
gujaf-115	60	24	sciences	science	NOUN
gujaf-115	60	25	,	,	PUNCT
gujaf-115	60	26	federal	federal	ADJ
gujaf-115	60	27	university	university	NOUN
gujaf-115	60	28	gusau	gusau	NOUN
gujaf-115	60	29	,	,	PUNCT
gujaf-115	60	30	zamfara	zamfara	PROPN
gujaf-115	60	31	state	state	PROPN
gujaf-115	60	32	nigeria	nigeria	PROPN
gujaf-115	60	33	the	the	DET
gujaf-115	60	34	journal	journal	PROPN
gujaf-115	60	35	accepts	accept	VERB
gujaf-115	60	36	papers	paper	NOUN
gujaf-115	60	37	in	in	ADP
gujaf-115	60	38	all	all	DET
gujaf-115	60	39	areas	area	NOUN
gujaf-115	60	40	of	of	ADP
gujaf-115	60	41	accounting	accounting	NOUN
gujaf-115	60	42	and	and	CCONJ
gujaf-115	60	43	finance	finance	NOUN
gujaf-115	60	44	for	for	ADP
gujaf-115	60	45	publication	publication	NOUN
gujaf-115	60	46	which	which	PRON
gujaf-115	60	47	include	include	VERB
gujaf-115	60	48	:	:	PUNCT
gujaf-115	60	49	accounting	accounting	NOUN
gujaf-115	60	50	standards	standard	NOUN
gujaf-115	60	51	,	,	PUNCT
gujaf-115	60	52	accounting	account	VERB
gujaf-115	60	53	information	information	NOUN
gujaf-115	60	54	system	system	NOUN
gujaf-115	60	55	,	,	PUNCT
gujaf-115	60	56	financial	financial	ADJ
gujaf-115	60	57	reporting	reporting	NOUN
gujaf-115	60	58	,	,	PUNCT
gujaf-115	60	59	earnings	earning	NOUN
gujaf-115	60	60	management	management	NOUN
gujaf-115	60	61	,	,	PUNCT
gujaf-115	60	62	,	,	PUNCT
gujaf-115	60	63	auditing	auditing	NOUN
gujaf-115	60	64	and	and	CCONJ
gujaf-115	60	65	investigation	investigation	NOUN
gujaf-115	60	66	,	,	PUNCT
gujaf-115	60	67	auditing	auditing	NOUN
gujaf-115	60	68	and	and	CCONJ
gujaf-115	60	69	standards	standard	NOUN
gujaf-115	60	70	,	,	PUNCT
gujaf-115	60	71	public	public	ADJ
gujaf-115	60	72	sector	sector	NOUN
gujaf-115	60	73	accounting	accounting	NOUN
gujaf-115	60	74	and	and	CCONJ
gujaf-115	60	75	auditing	auditing	NOUN
gujaf-115	60	76	,	,	PUNCT
gujaf-115	60	77	taxation	taxation	NOUN
gujaf-115	60	78	and	and	CCONJ
gujaf-115	60	79	revenue	revenue	NOUN
gujaf-115	60	80	administration	administration	NOUN
gujaf-115	60	81	,	,	PUNCT
gujaf-115	60	82	corporate	corporate	ADJ
gujaf-115	60	83	governance	governance	NOUN
gujaf-115	60	84	issues	issue	NOUN
gujaf-115	60	85	,	,	PUNCT
gujaf-115	60	86	corporate	corporate	ADJ
gujaf-115	60	87	social	social	ADJ
gujaf-115	60	88	responsibility	responsibility	NOUN
gujaf-115	60	89	,	,	PUNCT
gujaf-115	60	90	sustainability	sustainability	NOUN
gujaf-115	60	91	and	and	CCONJ
gujaf-115	60	92	environmental	environmental	ADJ
gujaf-115	60	93	reporting	reporting	NOUN
gujaf-115	60	94	issue	issue	NOUN
gujaf-115	60	95	,	,	PUNCT
gujaf-115	60	96	information	information	NOUN
gujaf-115	60	97	and	and	CCONJ
gujaf-115	60	98	communication	communication	NOUN
gujaf-115	60	99	technology	technology	NOUN
gujaf-115	60	100	issues	issue	NOUN
gujaf-115	60	101	,	,	PUNCT
gujaf-115	60	102	bankruptcy	bankruptcy	NOUN
gujaf-115	60	103	prediction	prediction	NOUN
gujaf-115	60	104	,	,	PUNCT
gujaf-115	60	105	corporate	corporate	ADJ
gujaf-115	60	106	finance	finance	NOUN
gujaf-115	60	107	,	,	PUNCT
gujaf-115	60	108	personal	personal	ADJ
gujaf-115	60	109	finance	finance	NOUN
gujaf-115	60	110	,	,	PUNCT
gujaf-115	60	111	merger	merger	NOUN
gujaf-115	60	112	and	and	CCONJ
gujaf-115	60	113	acquisitions	acquisition	NOUN
gujaf-115	60	114	,	,	PUNCT
gujaf-115	60	115	capital	capital	NOUN
gujaf-115	60	116	structure	structure	NOUN
gujaf-115	60	117	,	,	PUNCT
gujaf-115	60	118	working	work	VERB
gujaf-115	60	119	capital	capital	NOUN
gujaf-115	60	120	management	management	NOUN
gujaf-115	60	121	,	,	PUNCT
gujaf-115	60	122	enterprises	enterprise	NOUN
gujaf-115	60	123	risk	risk	NOUN
gujaf-115	60	124	management	management	NOUN
gujaf-115	60	125	,	,	PUNCT
gujaf-115	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-115	60	127	,	,	PUNCT
gujaf-115	60	128	international	international	ADJ
gujaf-115	60	129	business	business	NOUN
gujaf-115	60	130	accounting	accounting	NOUN
gujaf-115	60	131	and	and	CCONJ
gujaf-115	60	132	finance	finance	NOUN
gujaf-115	60	133	,	,	PUNCT
gujaf-115	60	134	banking	banking	NOUN
gujaf-115	60	135	crises	crisis	NOUN
gujaf-115	60	136	,	,	PUNCT
gujaf-115	60	137	bank	bank	NOUN
gujaf-115	60	138	’s	’s	PART
gujaf-115	60	139	profitability	profitability	NOUN
gujaf-115	60	140	,	,	PUNCT
gujaf-115	60	141	risk	risk	NOUN
gujaf-115	60	142	and	and	CCONJ
gujaf-115	60	143	insurance	insurance	NOUN
gujaf-115	60	144	issue	issue	NOUN
gujaf-115	60	145	,	,	PUNCT
gujaf-115	60	146	islamic	islamic	ADJ
gujaf-115	60	147	finance	finance	NOUN
gujaf-115	60	148	,	,	PUNCT
gujaf-115	60	149	conventional	conventional	ADJ
gujaf-115	60	150	and	and	CCONJ
gujaf-115	60	151	islamic	islamic	ADJ
gujaf-115	60	152	banks	bank	NOUN
gujaf-115	60	153	and	and	CCONJ
gujaf-115	60	154	so	so	ADV
gujaf-115	60	155	forth	forth	ADV
gujaf-115	60	156	.	.	PUNCT
gujaf-115	61	1	guidelines	guideline	NOUN
gujaf-115	61	2	for	for	ADP
gujaf-115	61	3	submission	submission	NOUN
gujaf-115	61	4	and	and	CCONJ
gujaf-115	61	5	manuscript	manuscript	NOUN
gujaf-115	61	6	format	format	VERB
gujaf-115	61	7	the	the	DET
gujaf-115	61	8	submission	submission	NOUN
gujaf-115	61	9	language	language	NOUN
gujaf-115	61	10	is	be	AUX
gujaf-115	61	11	english	english	PROPN
gujaf-115	61	12	and	and	CCONJ
gujaf-115	61	13	must	must	AUX
gujaf-115	61	14	be	be	AUX
gujaf-115	61	15	a	a	DET
gujaf-115	61	16	well	well	ADV
gujaf-115	61	17	-	-	PUNCT
gujaf-115	61	18	researched	research	VERB
gujaf-115	61	19	original	original	ADJ
gujaf-115	61	20	manuscript	manuscript	NOUN
gujaf-115	61	21	that	that	PRON
gujaf-115	61	22	has	have	AUX
gujaf-115	61	23	not	not	PART
gujaf-115	61	24	previously	previously	ADV
gujaf-115	61	25	been	be	AUX
gujaf-115	61	26	submitted	submit	VERB
gujaf-115	61	27	elsewhere	elsewhere	ADV
gujaf-115	61	28	for	for	ADP
gujaf-115	61	29	publication	publication	NOUN
gujaf-115	61	30	.	.	PUNCT
gujaf-115	62	1	the	the	DET
gujaf-115	62	2	paper	paper	NOUN
gujaf-115	62	3	should	should	AUX
gujaf-115	62	4	not	not	PART
gujaf-115	62	5	exceed	exceed	VERB
gujaf-115	62	6	more	more	ADJ
gujaf-115	62	7	than	than	ADP
gujaf-115	62	8	15	15	NUM
gujaf-115	62	9	pages	page	NOUN
gujaf-115	62	10	on	on	ADP
gujaf-115	62	11	a4	a4	NOUN
gujaf-115	62	12	type	type	NOUN
gujaf-115	62	13	paper	paper	NOUN
gujaf-115	62	14	in	in	ADP
gujaf-115	62	15	ms	ms	ADJ
gujaf-115	62	16	-	-	PUNCT
gujaf-115	62	17	word	word	NOUN
gujaf-115	62	18	format	format	NOUN
gujaf-115	62	19	,	,	PUNCT
gujaf-115	62	20	1.5	1.5	NUM
gujaf-115	62	21	-	-	PUNCT
gujaf-115	62	22	line	line	NOUN
gujaf-115	62	23	spacing	spacing	NOUN
gujaf-115	62	24	,	,	PUNCT
gujaf-115	62	25	12	12	NUM
gujaf-115	62	26	font	font	NOUN
gujaf-115	62	27	size	size	NOUN
gujaf-115	62	28	in	in	ADP
gujaf-115	62	29	times	time	NOUN
gujaf-115	62	30	new	new	ADJ
gujaf-115	62	31	roman	roman	NOUN
gujaf-115	62	32	.	.	PUNCT
gujaf-115	63	1	manuscript	manuscript	NOUN
gujaf-115	63	2	should	should	AUX
gujaf-115	63	3	be	be	AUX
gujaf-115	63	4	tested	test	VERB
gujaf-115	63	5	for	for	ADP
gujaf-115	63	6	plagiarism	plagiarism	NOUN
gujaf-115	63	7	before	before	ADP
gujaf-115	63	8	submission	submission	NOUN
gujaf-115	63	9	,	,	PUNCT
gujaf-115	63	10	as	as	SCONJ
gujaf-115	63	11	the	the	DET
gujaf-115	63	12	maximum	maximum	ADJ
gujaf-115	63	13	similarity	similarity	NOUN
gujaf-115	63	14	index	index	NOUN
gujaf-115	63	15	acceptable	acceptable	ADJ
gujaf-115	63	16	by	by	ADP
gujaf-115	63	17	gujaf	gujaf	NOUN
gujaf-115	63	18	is	be	AUX
gujaf-115	63	19	25	25	NUM
gujaf-115	63	20	percent	percent	NOUN
gujaf-115	63	21	.	.	PUNCT
gujaf-115	64	1	furthermore	furthermore	ADV
gujaf-115	64	2	,	,	PUNCT
gujaf-115	64	3	the	the	DET
gujaf-115	64	4	length	length	NOUN
gujaf-115	64	5	of	of	ADP
gujaf-115	64	6	a	a	DET
gujaf-115	64	7	complete	complete	ADJ
gujaf-115	64	8	article	article	NOUN
gujaf-115	64	9	should	should	AUX
gujaf-115	64	10	not	not	PART
gujaf-115	64	11	exceed	exceed	VERB
gujaf-115	64	12	5000	5000	NUM
gujaf-115	64	13	words	word	NOUN
gujaf-115	64	14	including	include	VERB
gujaf-115	64	15	an	an	DET
gujaf-115	64	16	abstract	abstract	NOUN
gujaf-115	64	17	of	of	ADP
gujaf-115	64	18	not	not	PART
gujaf-115	64	19	more	more	ADJ
gujaf-115	64	20	than	than	ADP
gujaf-115	64	21	250	250	NUM
gujaf-115	64	22	words	word	NOUN
gujaf-115	64	23	with	with	ADP
gujaf-115	64	24	a	a	DET
gujaf-115	64	25	minimum	minimum	NOUN
gujaf-115	64	26	of	of	ADP
gujaf-115	64	27	four	four	NUM
gujaf-115	64	28	key	key	ADJ
gujaf-115	64	29	words	word	NOUN
gujaf-115	64	30	immediately	immediately	ADV
gujaf-115	64	31	after	after	ADP
gujaf-115	64	32	the	the	DET
gujaf-115	64	33	abstract	abstract	NOUN
gujaf-115	64	34	.	.	PUNCT
gujaf-115	65	1	all	all	DET
gujaf-115	65	2	references	reference	NOUN
gujaf-115	65	3	including	include	VERB
gujaf-115	65	4	in	in	ADP
gujaf-115	65	5	text	text	NOUN
gujaf-115	65	6	citation	citation	NOUN
gujaf-115	65	7	and	and	CCONJ
gujaf-115	65	8	reference	reference	NOUN
gujaf-115	65	9	list	list	NOUN
gujaf-115	65	10	,	,	PUNCT
gujaf-115	65	11	tables	table	NOUN
gujaf-115	65	12	and	and	CCONJ
gujaf-115	65	13	figures	figure	NOUN
gujaf-115	65	14	should	should	AUX
gujaf-115	65	15	be	be	AUX
gujaf-115	65	16	in	in	ADP
gujaf-115	65	17	line	line	NOUN
gujaf-115	65	18	with	with	ADP
gujaf-115	65	19	apa	apa	PROPN
gujaf-115	65	20	7	7	NUM
gujaf-115	65	21	th	th	X
gujaf-115	65	22	edition	edition	NOUN
gujaf-115	65	23	publication	publication	NOUN
gujaf-115	65	24	manual	manual	NOUN
gujaf-115	65	25	.	.	PUNCT
gujaf-115	66	1	finally	finally	ADV
gujaf-115	66	2	,	,	PUNCT
gujaf-115	66	3	manuscript	manuscript	NOUN
gujaf-115	66	4	should	should	AUX
gujaf-115	66	5	be	be	AUX
gujaf-115	66	6	send	send	VERB
gujaf-115	66	7	to	to	ADP
gujaf-115	66	8	our	our	PRON
gujaf-115	66	9	email	email	NOUN
gujaf-115	66	10	address	address	NOUN
gujaf-115	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-115	66	12	and	and	CCONJ
gujaf-115	66	13	a	a	DET
gujaf-115	66	14	copy	copy	NOUN
gujaf-115	66	15	to	to	ADP
gujaf-115	66	16	our	our	PRON
gujaf-115	66	17	website	website	NOUN
gujaf-115	66	18	on	on	ADP
gujaf-115	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-115	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-115	66	21	vii	vii	PROPN
gujaf-115	66	22	publication	publication	NOUN
gujaf-115	66	23	procedure	procedure	NOUN
gujaf-115	66	24	after	after	ADP
gujaf-115	66	25	receiving	receive	VERB
gujaf-115	66	26	a	a	DET
gujaf-115	66	27	manuscript	manuscript	NOUN
gujaf-115	66	28	that	that	PRON
gujaf-115	66	29	is	be	AUX
gujaf-115	66	30	within	within	ADP
gujaf-115	66	31	the	the	DET
gujaf-115	66	32	similarity	similarity	NOUN
gujaf-115	66	33	index	index	NOUN
gujaf-115	66	34	threshold	threshold	NOUN
gujaf-115	66	35	,	,	PUNCT
gujaf-115	66	36	a	a	DET
gujaf-115	66	37	confirmation	confirmation	NOUN
gujaf-115	66	38	email	email	NOUN
gujaf-115	66	39	will	will	AUX
gujaf-115	66	40	be	be	AUX
gujaf-115	66	41	send	send	VERB
gujaf-115	66	42	together	together	ADV
gujaf-115	66	43	with	with	ADP
gujaf-115	66	44	a	a	DET
gujaf-115	66	45	request	request	NOUN
gujaf-115	66	46	to	to	PART
gujaf-115	66	47	pay	pay	VERB
gujaf-115	66	48	a	a	DET
gujaf-115	66	49	review	review	NOUN
gujaf-115	66	50	proceeding	proceeding	NOUN
gujaf-115	66	51	fee	fee	NOUN
gujaf-115	66	52	.	.	PUNCT
gujaf-115	67	1	at	at	ADP
gujaf-115	67	2	this	this	DET
gujaf-115	67	3	point	point	NOUN
gujaf-115	67	4	,	,	PUNCT
gujaf-115	67	5	the	the	DET
gujaf-115	67	6	editorial	editorial	ADJ
gujaf-115	67	7	board	board	NOUN
gujaf-115	67	8	will	will	AUX
gujaf-115	67	9	take	take	VERB
gujaf-115	67	10	a	a	DET
gujaf-115	67	11	decision	decision	NOUN
gujaf-115	67	12	on	on	ADP
gujaf-115	67	13	accepting	accept	VERB
gujaf-115	67	14	,	,	PUNCT
gujaf-115	67	15	rejecting	reject	VERB
gujaf-115	67	16	or	or	CCONJ
gujaf-115	67	17	making	make	VERB
gujaf-115	67	18	a	a	DET
gujaf-115	67	19	resubmission	resubmission	NOUN
gujaf-115	67	20	of	of	ADP
gujaf-115	67	21	the	the	DET
gujaf-115	67	22	manuscript	manuscript	NOUN
gujaf-115	67	23	based	base	VERB
gujaf-115	67	24	on	on	ADP
gujaf-115	67	25	the	the	DET
gujaf-115	67	26	outcome	outcome	NOUN
gujaf-115	67	27	of	of	ADP
gujaf-115	67	28	the	the	DET
gujaf-115	67	29	double	double	ADJ
gujaf-115	67	30	-	-	PUNCT
gujaf-115	67	31	blind	blind	ADJ
gujaf-115	67	32	peer	peer	NOUN
gujaf-115	67	33	review	review	NOUN
gujaf-115	67	34	.	.	PUNCT
gujaf-115	68	1	those	those	DET
gujaf-115	68	2	authors	author	NOUN
gujaf-115	68	3	whose	whose	DET
gujaf-115	68	4	manuscript	manuscript	NOUN
gujaf-115	68	5	were	be	AUX
gujaf-115	68	6	accepted	accept	VERB
gujaf-115	68	7	for	for	ADP
gujaf-115	68	8	publication	publication	NOUN
gujaf-115	68	9	will	will	AUX
gujaf-115	68	10	be	be	AUX
gujaf-115	68	11	asked	ask	VERB
gujaf-115	68	12	to	to	PART
gujaf-115	68	13	pay	pay	VERB
gujaf-115	68	14	a	a	DET
gujaf-115	68	15	publication	publication	NOUN
gujaf-115	68	16	fee	fee	NOUN
gujaf-115	68	17	,	,	PUNCT
gujaf-115	68	18	after	after	ADP
gujaf-115	68	19	effecting	effect	VERB
gujaf-115	68	20	all	all	DET
gujaf-115	68	21	suggested	suggest	VERB
gujaf-115	68	22	corrections	correction	NOUN
gujaf-115	68	23	and	and	CCONJ
gujaf-115	68	24	changes	change	NOUN
gujaf-115	68	25	made	make	VERB
gujaf-115	68	26	on	on	ADP
gujaf-115	68	27	the	the	DET
gujaf-115	68	28	manuscript	manuscript	NOUN
gujaf-115	68	29	.	.	PUNCT
gujaf-115	69	1	all	all	DET
gujaf-115	69	2	corrected	correct	VERB
gujaf-115	69	3	papers	paper	NOUN
gujaf-115	69	4	returned	return	VERB
gujaf-115	69	5	within	within	ADP
gujaf-115	69	6	the	the	DET
gujaf-115	69	7	specified	specify	VERB
gujaf-115	69	8	time	time	NOUN
gujaf-115	69	9	frame	frame	NOUN
gujaf-115	69	10	will	will	AUX
gujaf-115	69	11	be	be	AUX
gujaf-115	69	12	published	publish	VERB
gujaf-115	69	13	in	in	ADP
gujaf-115	69	14	that	that	DET
gujaf-115	69	15	issue	issue	NOUN
gujaf-115	69	16	.	.	PUNCT
gujaf-115	70	1	payment	payment	NOUN
gujaf-115	70	2	details	detail	NOUN
gujaf-115	70	3	bank	bank	NOUN
gujaf-115	70	4	:	:	PUNCT
gujaf-115	70	5	fcmb	fcmb	PROPN
gujaf-115	70	6	account	account	PROPN
gujaf-115	70	7	number	number	NOUN
gujaf-115	70	8	:	:	PUNCT
gujaf-115	70	9	7278465011	7278465011	NUM
gujaf-115	70	10	account	account	NOUN
gujaf-115	70	11	name	name	NOUN
gujaf-115	70	12	:	:	PUNCT
gujaf-115	70	13	gusau	gusau	PROPN
gujaf-115	70	14	journal	journal	NOUN
gujaf-115	70	15	of	of	ADP
gujaf-115	70	16	accounting	accounting	NOUN
gujaf-115	70	17	and	and	CCONJ
gujaf-115	70	18	finance	finance	NOUN
gujaf-115	70	19	for	for	ADP
gujaf-115	70	20	inquiry	inquiry	NOUN
gujaf-115	70	21	the	the	DET
gujaf-115	70	22	head	head	NOUN
gujaf-115	70	23	,	,	PUNCT
gujaf-115	70	24	department	department	NOUN
gujaf-115	70	25	of	of	ADP
gujaf-115	70	26	accounting	accounting	NOUN
gujaf-115	70	27	and	and	CCONJ
gujaf-115	70	28	finance	finance	NOUN
gujaf-115	70	29	,	,	PUNCT
gujaf-115	70	30	federal	federal	ADJ
gujaf-115	70	31	university	university	NOUN
gujaf-115	70	32	gusau	gusau	PROPN
gujaf-115	70	33	,	,	PUNCT
gujaf-115	70	34	zamfara	zamfara	PROPN
gujaf-115	70	35	state	state	PROPN
gujaf-115	70	36	.	.	PUNCT
gujaf-115	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-115	72	1	+2348069393824	+2348069393824	PRON
gujaf-115	72	2	for	for	ADP
gujaf-115	72	3	more	more	ADJ
gujaf-115	72	4	information	information	NOUN
gujaf-115	72	5	,	,	PUNCT
gujaf-115	72	6	contact	contact	VERB
gujaf-115	72	7	the	the	DET
gujaf-115	72	8	editor	editor	NOUN
gujaf-115	72	9	-	-	PUNCT
gujaf-115	72	10	in	in	ADP
gujaf-115	72	11	-	-	PUNCT
gujaf-115	72	12	chief	chief	NOUN
gujaf-115	72	13	on	on	ADP
gujaf-115	72	14	+2348067766435	+2348067766435	NUM
gujaf-115	72	15	the	the	DET
gujaf-115	72	16	associate	associate	ADJ
gujaf-115	72	17	editor	editor	NOUN
gujaf-115	72	18	on	on	ADP
gujaf-115	72	19	+2348036057525	+2348036057525	NUM
gujaf-115	72	20	or	or	CCONJ
gujaf-115	72	21	visit	visit	VERB
gujaf-115	72	22	our	our	PRON
gujaf-115	72	23	website	website	NOUN
gujaf-115	72	24	on	on	ADP
gujaf-115	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-115	72	26	or	or	CCONJ
gujaf-115	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-115	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-115	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-115	72	30	viii	viii	ADJ
gujaf-115	72	31	contents	content	NOUN
gujaf-115	72	32	mediating	mediate	VERB
gujaf-115	72	33	effect	effect	NOUN
gujaf-115	72	34	of	of	ADP
gujaf-115	72	35	audit	audit	NOUN
gujaf-115	72	36	committee	committee	NOUN
gujaf-115	72	37	on	on	ADP
gujaf-115	72	38	board	board	PROPN
gujaf-115	72	39	dynamic	dynamic	ADJ
gujaf-115	72	40	and	and	CCONJ
gujaf-115	72	41	creative	creative	ADJ
gujaf-115	72	42	accounting	accounting	NOUN
gujaf-115	72	43	in	in	ADP
gujaf-115	72	44	nigerian	nigerian	ADJ
gujaf-115	72	45	firms	firm	NOUN
gujaf-115	72	46	abbas	abbas	PROPN
gujaf-115	72	47	usman	usman	PROPN
gujaf-115	72	48	phd	phd	PROPN
gujaf-115	72	49	,	,	PUNCT
gujaf-115	72	50	shehu	shehu	PROPN
gujaf-115	72	51	usman	usman	PROPN
gujaf-115	72	52	hassan	hassan	PROPN
gujaf-115	72	53	phd	phd	PROPN
gujaf-115	72	54	1	1	NUM
gujaf-115	72	55	financial	financial	ADJ
gujaf-115	72	56	performance	performance	NOUN
gujaf-115	72	57	of	of	ADP
gujaf-115	72	58	banks	bank	NOUN
gujaf-115	72	59	in	in	ADP
gujaf-115	72	60	selected	select	VERB
gujaf-115	72	61	african	african	ADJ
gujaf-115	72	62	countries	country	NOUN
gujaf-115	72	63	:	:	PUNCT
gujaf-115	72	64	does	do	VERB
gujaf-115	72	65	institutional	institutional	ADJ
gujaf-115	72	66	quality	quality	NOUN
gujaf-115	72	67	matter	matter	NOUN
gujaf-115	72	68	?	?	PUNCT
gujaf-115	73	1	toluwa	toluwa	PROPN
gujaf-115	73	2	celestine	celestine	PROPN
gujaf-115	73	3	oladele	oladele	PROPN
gujaf-115	73	4	phd	phd	PROPN
gujaf-115	73	5	,	,	PUNCT
gujaf-115	73	6	peters	peters	PROPN
gujaf-115	73	7	ade	ade	PROPN
gujaf-115	73	8	sanni	sanni	PROPN
gujaf-115	73	9	22	22	NUM
gujaf-115	73	10	firm	firm	ADJ
gujaf-115	73	11	-	-	PUNCT
gujaf-115	73	12	specific	specific	ADJ
gujaf-115	73	13	characteristcs	characteristcs	NOUN
gujaf-115	73	14	and	and	CCONJ
gujaf-115	73	15	financial	financial	ADJ
gujaf-115	73	16	performance	performance	NOUN
gujaf-115	73	17	of	of	ADP
gujaf-115	73	18	listed	list	VERB
gujaf-115	73	19	agricultural	agricultural	ADJ
gujaf-115	73	20	companies	company	NOUN
gujaf-115	73	21	in	in	ADP
gujaf-115	73	22	nigeria	nigeria	PROPN
gujaf-115	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-115	73	24	t.	t.	PROPN
gujaf-115	73	25	jimoh	jimoh	PROPN
gujaf-115	73	26	,	,	PUNCT
gujaf-115	73	27	john	john	PROPN
gujaf-115	73	28	a.	a.	PROPN
gujaf-115	73	29	attah	attah	PROPN
gujaf-115	74	1	33	33	NUM
gujaf-115	74	2	effect	effect	NOUN
gujaf-115	74	3	of	of	ADP
gujaf-115	74	4	financial	financial	ADJ
gujaf-115	74	5	leverage	leverage	NOUN
gujaf-115	74	6	on	on	ADP
gujaf-115	74	7	stock	stock	NOUN
gujaf-115	74	8	returns	return	NOUN
gujaf-115	74	9	of	of	ADP
gujaf-115	74	10	listed	list	VERB
gujaf-115	74	11	companies	company	NOUN
gujaf-115	74	12	in	in	ADP
gujaf-115	74	13	nigeria	nigeria	PROPN
gujaf-115	74	14	capital	capital	PROPN
gujaf-115	74	15	market	market	PROPN
gujaf-115	74	16	abdulrahman	abdulrahman	PROPN
gujaf-115	74	17	abubakar	abubakar	PROPN
gujaf-115	74	18	,	,	PUNCT
gujaf-115	74	19	prof	prof	PROPN
gujaf-115	74	20	.	.	PUNCT
gujaf-115	75	1	ahmad	ahmad	PROPN
gujaf-115	75	2	bello	bello	PROPN
gujaf-115	75	3	,	,	PUNCT
gujaf-115	75	4	prof	prof	PROPN
gujaf-115	75	5	.	.	PUNCT
gujaf-115	75	6	s.	s.	PROPN
gujaf-115	75	7	a.	a.	PROPN
gujaf-115	75	8	abdullahi	abdullahi	PROPN
gujaf-115	75	9	,	,	PUNCT
gujaf-115	75	10	dr	dr	PROPN
gujaf-115	75	11	.	.	PROPN
gujaf-115	75	12	m.	m.	PROPN
gujaf-115	75	13	d.	d.	PROPN
gujaf-115	75	14	tahir	tahir	PROPN
gujaf-115	75	15	45	45	NUM
gujaf-115	75	16	efficiency	efficiency	NOUN
gujaf-115	75	17	of	of	ADP
gujaf-115	75	18	deposit	deposit	NOUN
gujaf-115	75	19	money	money	NOUN
gujaf-115	75	20	banks	bank	NOUN
gujaf-115	75	21	in	in	ADP
gujaf-115	75	22	nigeria	nigeria	PROPN
gujaf-115	75	23	:	:	PUNCT
gujaf-115	75	24	data	datum	NOUN
gujaf-115	75	25	envelopment	envelopment	ADJ
gujaf-115	75	26	analysis	analysis	NOUN
gujaf-115	75	27	approach	approach	NOUN
gujaf-115	75	28	mayowa	mayowa	PROPN
gujaf-115	75	29	gabriel	gabriel	PROPN
gujaf-115	75	30	ajao	ajao	PROPN
gujaf-115	75	31	,	,	PUNCT
gujaf-115	75	32	phd	phd	NOUN
gujaf-115	75	33	,	,	PUNCT
gujaf-115	75	34	lucky	lucky	ADJ
gujaf-115	75	35	charity	charity	NOUN
gujaf-115	75	36	omoregie	omoregie	PROPN
gujaf-115	75	37	,	,	PUNCT
gujaf-115	75	38	phd	phd	NOUN
gujaf-115	75	39	57	57	NUM
gujaf-115	75	40	credit	credit	NOUN
gujaf-115	75	41	appraisal	appraisal	NOUN
gujaf-115	75	42	,	,	PUNCT
gujaf-115	75	43	collection	collection	NOUN
gujaf-115	75	44	policy	policy	NOUN
gujaf-115	75	45	and	and	CCONJ
gujaf-115	75	46	loan	loan	NOUN
gujaf-115	75	47	performance	performance	NOUN
gujaf-115	75	48	of	of	ADP
gujaf-115	75	49	microfinance	microfinance	NOUN
gujaf-115	75	50	banks	bank	NOUN
gujaf-115	75	51	in	in	ADP
gujaf-115	75	52	kwara	kwara	PROPN
gujaf-115	75	53	state	state	PROPN
gujaf-115	75	54	,	,	PUNCT
gujaf-115	75	55	nigeria	nigeria	PROPN
gujaf-115	75	56	lukman	lukman	PROPN
gujaf-115	75	57	a.	a.	PROPN
gujaf-115	75	58	o.	o.	PROPN
gujaf-115	75	59	abdulrauf	abdulrauf	PROPN
gujaf-115	75	60	69	69	NUM
gujaf-115	75	61	environmental	environmental	ADJ
gujaf-115	75	62	sustainability	sustainability	NOUN
gujaf-115	75	63	disclosure	disclosure	NOUN
gujaf-115	75	64	and	and	CCONJ
gujaf-115	75	65	market	market	NOUN
gujaf-115	75	66	value	value	NOUN
gujaf-115	75	67	of	of	ADP
gujaf-115	75	68	listed	list	VERB
gujaf-115	75	69	oil	oil	NOUN
gujaf-115	75	70	and	and	CCONJ
gujaf-115	75	71	gas	gas	NOUN
gujaf-115	75	72	firms	firm	NOUN
gujaf-115	75	73	in	in	ADP
gujaf-115	75	74	nigeria	nigeria	PROPN
gujaf-115	75	75	munir	munir	PROPN
gujaf-115	75	76	aliyu	aliyu	PROPN
gujaf-115	75	77	saleh	saleh	PROPN
gujaf-115	75	78	,	,	PUNCT
gujaf-115	75	79	sirajo	sirajo	PROPN
gujaf-115	75	80	bappah	bappah	PROPN
gujaf-115	75	81	,	,	PUNCT
gujaf-115	75	82	prof	prof	PROPN
gujaf-115	75	83	.	.	PUNCT
gujaf-115	76	1	gbegi	gbegi	PROPN
gujaf-115	76	2	daniel	daniel	PROPN
gujaf-115	76	3	orsaa	orsaa	PROPN
gujaf-115	76	4	,	,	PUNCT
gujaf-115	76	5	ibrahim	ibrahim	PROPN
gujaf-115	76	6	adamu	adamu	PROPN
gujaf-115	76	7	saleh	saleh	PROPN
gujaf-115	76	8	phd	phd	PROPN
gujaf-115	76	9	81	81	NUM
gujaf-115	76	10	audit	audit	NOUN
gujaf-115	76	11	quality	quality	NOUN
gujaf-115	76	12	,	,	PUNCT
gujaf-115	76	13	tenure	tenure	NOUN
gujaf-115	76	14	and	and	CCONJ
gujaf-115	76	15	real	real	ADJ
gujaf-115	76	16	earnings	earning	NOUN
gujaf-115	76	17	management	management	NOUN
gujaf-115	76	18	of	of	ADP
gujaf-115	76	19	listed	list	VERB
gujaf-115	76	20	nonfinancial	nonfinancial	ADJ
gujaf-115	76	21	firms	firm	NOUN
gujaf-115	76	22	in	in	ADP
gujaf-115	76	23	nigeria	nigeria	PROPN
gujaf-115	76	24	ahmed	ahmed	PROPN
gujaf-115	76	25	mohammed	mohammed	PROPN
gujaf-115	76	26	,	,	PUNCT
gujaf-115	76	27	ademu	ademu	PROPN
gujaf-115	76	28	yahaya	yahaya	PROPN
gujaf-115	76	29	,	,	PUNCT
gujaf-115	76	30	musa	musa	PROPN
gujaf-115	76	31	zakariya	zakariya	PROPN
gujaf-115	76	32	95	95	NUM
gujaf-115	76	33	effect	effect	NOUN
gujaf-115	76	34	of	of	ADP
gujaf-115	76	35	ceo	ceo	NOUN
gujaf-115	76	36	pay	pay	NOUN
gujaf-115	76	37	and	and	CCONJ
gujaf-115	76	38	ceo	ceo	NOUN
gujaf-115	76	39	power	power	NOUN
gujaf-115	76	40	on	on	ADP
gujaf-115	76	41	risk	risk	NOUN
gujaf-115	76	42	-	-	PUNCT
gujaf-115	76	43	taking	taking	NOUN
gujaf-115	76	44	of	of	ADP
gujaf-115	76	45	listed	list	VERB
gujaf-115	76	46	deposit	deposit	NOUN
gujaf-115	76	47	money	money	NOUN
gujaf-115	76	48	banks	bank	NOUN
gujaf-115	76	49	in	in	ADP
gujaf-115	76	50	nigeria	nigeria	PROPN
gujaf-115	76	51	ismaila	ismaila	PROPN
gujaf-115	76	52	yusuf	yusuf	PROPN
gujaf-115	76	53	,	,	PUNCT
gujaf-115	76	54	dr	dr	PROPN
gujaf-115	76	55	.	.	PROPN
gujaf-115	76	56	salisu	salisu	PROPN
gujaf-115	76	57	abubakar	abubakar	PROPN
gujaf-115	76	58	,	,	PUNCT
gujaf-115	76	59	dr	dr	PROPN
gujaf-115	76	60	.	.	PROPN
gujaf-115	76	61	idris	idris	PROPN
gujaf-115	76	62	ahmed	ahmed	PROPN
gujaf-115	76	63	aliyu	aliyu	PROPN
gujaf-115	76	64	,	,	PUNCT
gujaf-115	76	65	dr	dr	PROPN
gujaf-115	76	66	.	.	PROPN
gujaf-115	76	67	(	(	PUNCT
gujaf-115	76	68	mrs	mrs	PROPN
gujaf-115	76	69	)	)	PUNCT
gujaf-115	76	70	aneitie	aneitie	PROPN
gujaf-115	76	71	charles	charles	PROPN
gujaf-115	76	72	dikki	dikki	PROPN
gujaf-115	76	73	104	104	NUM
gujaf-115	76	74	nexus	nexus	NOUN
gujaf-115	76	75	between	between	ADP
gujaf-115	76	76	taxation	taxation	NOUN
gujaf-115	76	77	and	and	CCONJ
gujaf-115	76	78	foreign	foreign	ADJ
gujaf-115	76	79	direct	direct	ADJ
gujaf-115	76	80	investment	investment	NOUN
gujaf-115	76	81	in	in	ADP
gujaf-115	76	82	nigeria	nigeria	PROPN
gujaf-115	76	83	daniel	daniel	PROPN
gujaf-115	76	84	ayegbeni	ayegbeni	PROPN
gujaf-115	76	85	ulokoaga	ulokoaga	PROPN
gujaf-115	76	86	,	,	PUNCT
gujaf-115	76	87	esther	esther	PROPN
gujaf-115	76	88	ikavbo	ikavbo	PROPN
gujaf-115	76	89	evbayiro	evbayiro	NOUN
gujaf-115	76	90	-	-	PUNCT
gujaf-115	76	91	osagie	osagie	NOUN
gujaf-115	76	92	(	(	PUNCT
gujaf-115	76	93	mrs	mrs	PROPN
gujaf-115	76	94	)	)	PUNCT
gujaf-115	76	95	,	,	PUNCT
gujaf-115	76	96	ph	ph	PROPN
gujaf-115	76	97	.	.	PROPN
gujaf-115	76	98	d	d	PROPN
gujaf-115	76	99	115	115	NUM
gujaf-115	76	100	working	working	NOUN
gujaf-115	76	101	capital	capital	NOUN
gujaf-115	76	102	management	management	NOUN
gujaf-115	76	103	and	and	CCONJ
gujaf-115	76	104	profitability	profitability	NOUN
gujaf-115	76	105	of	of	ADP
gujaf-115	76	106	listed	list	VERB
gujaf-115	76	107	consumer	consumer	NOUN
gujaf-115	76	108	and	and	CCONJ
gujaf-115	76	109	industrial	industrial	ADJ
gujaf-115	76	110	goods	good	NOUN
gujaf-115	76	111	companies	company	NOUN
gujaf-115	76	112	in	in	ADP
gujaf-115	76	113	nigeria	nigeria	PROPN
gujaf-115	76	114	kwasau	kwasau	PROPN
gujaf-115	76	115	ntyak	ntyak	PROPN
gujaf-115	76	116	leah	leah	PROPN
gujaf-115	76	117	,	,	PUNCT
gujaf-115	76	118	samuel	samuel	PROPN
gujaf-115	76	119	eniola	eniola	PROPN
gujaf-115	76	120	agbi	agbi	PROPN
gujaf-115	76	121	phd	phd	PROPN
gujaf-115	76	122	,	,	PUNCT
gujaf-115	76	123	lateef	lateef	PROPN
gujaf-115	76	124	olumide	olumide	PROPN
gujaf-115	76	125	mustapha	mustapha	PROPN
gujaf-115	76	126	phd	phd	PROPN
gujaf-115	76	127	125	125	NUM
gujaf-115	76	128	value	value	NOUN
gujaf-115	76	129	relevance	relevance	NOUN
gujaf-115	76	130	of	of	ADP
gujaf-115	76	131	earnings	earning	NOUN
gujaf-115	76	132	and	and	CCONJ
gujaf-115	76	133	book	book	NOUN
gujaf-115	76	134	value	value	NOUN
gujaf-115	76	135	:	:	PUNCT
gujaf-115	76	136	a	a	DET
gujaf-115	76	137	comparative	comparative	ADJ
gujaf-115	76	138	analysis	analysis	NOUN
gujaf-115	76	139	between	between	ADP
gujaf-115	76	140	big4	big4	NOUN
gujaf-115	76	141	and	and	CCONJ
gujaf-115	76	142	non	non	ADJ
gujaf-115	76	143	-	-	ADJ
gujaf-115	76	144	big4	big4	ADJ
gujaf-115	76	145	audited	audit	VERB
gujaf-115	76	146	listed	list	VERB
gujaf-115	76	147	firms	firm	NOUN
gujaf-115	76	148	in	in	ADP
gujaf-115	76	149	nigeria	nigeria	PROPN
gujaf-115	76	150	abdu	abdu	PROPN
gujaf-115	76	151	abubakar	abubakar	PROPN
gujaf-115	76	152	,	,	PUNCT
gujaf-115	76	153	ishaya	ishaya	PROPN
gujaf-115	76	154	luka	luka	PROPN
gujaf-115	76	155	chechet	chechet	PROPN
gujaf-115	76	156	phd	phd	PROPN
gujaf-115	76	157	,	,	PUNCT
gujaf-115	76	158	muazu	muazu	ADJ
gujaf-115	76	159	saidu	saidu	PROPN
gujaf-115	76	160	badara	badara	PROPN
gujaf-115	76	161	phd	phd	NOUN
gujaf-115	76	162	,	,	PUNCT
gujaf-115	76	163	yunusa	yunusa	PROPN
gujaf-115	76	164	nasiru	nasiru	PROPN
gujaf-115	76	165	phd	phd	PROPN
gujaf-115	76	166	136	136	NUM
gujaf-115	76	167	ix	ix	ADP
gujaf-115	76	168	value	value	NOUN
gujaf-115	76	169	relevance	relevance	NOUN
gujaf-115	76	170	of	of	ADP
gujaf-115	76	171	international	international	ADJ
gujaf-115	76	172	financial	financial	ADJ
gujaf-115	76	173	reporting	reporting	NOUN
gujaf-115	76	174	standard	standard	NOUN
gujaf-115	76	175	4	4	NUM
gujaf-115	76	176	(	(	PUNCT
gujaf-115	76	177	ifrs	ifrs	NOUN
gujaf-115	76	178	4	4	NUM
gujaf-115	76	179	)	)	PUNCT
gujaf-115	76	180	of	of	ADP
gujaf-115	76	181	listed	list	VERB
gujaf-115	76	182	nigerian	nigerian	ADJ
gujaf-115	76	183	insurance	insurance	NOUN
gujaf-115	76	184	firms	firm	NOUN
gujaf-115	76	185	mariya	mariya	PROPN
gujaf-115	76	186	mohammed	mohammed	PROPN
gujaf-115	76	187	hafiz	hafiz	PROPN
gujaf-115	76	188	,	,	PUNCT
gujaf-115	76	189	muhammad	muhammad	PROPN
gujaf-115	76	190	mustapha	mustapha	PROPN
gujaf-115	76	191	bagudo	bagudo	PROPN
gujaf-115	76	192	phd	phd	PROPN
gujaf-115	76	193	,	,	PUNCT
gujaf-115	76	194	salisu	salisu	ADJ
gujaf-115	76	195	abubakar	abubakar	PROPN
gujaf-115	76	196	phd	phd	NOUN
gujaf-115	76	197	145	145	NUM
gujaf-115	76	198	determinants	determinant	NOUN
gujaf-115	76	199	of	of	ADP
gujaf-115	76	200	audit	audit	NOUN
gujaf-115	76	201	fees	fee	NOUN
gujaf-115	76	202	of	of	ADP
gujaf-115	76	203	listed	list	VERB
gujaf-115	76	204	insurance	insurance	NOUN
gujaf-115	76	205	companies	company	NOUN
gujaf-115	76	206	in	in	ADP
gujaf-115	76	207	nigeria	nigeria	PROPN
gujaf-115	76	208	sagir	sagir	PROPN
gujaf-115	76	209	lawal	lawal	PROPN
gujaf-115	76	210	,	,	PUNCT
gujaf-115	76	211	phd	phd	NOUN
gujaf-115	76	212	,	,	PUNCT
gujaf-115	76	213	mohammed	mohammed	PROPN
gujaf-115	76	214	ibrahim	ibrahim	PROPN
gujaf-115	76	215	,	,	PUNCT
gujaf-115	76	216	phd	phd	NOUN
gujaf-115	76	217	158	158	NUM
gujaf-115	76	218	taxation	taxation	NOUN
gujaf-115	76	219	and	and	CCONJ
gujaf-115	76	220	social	social	ADJ
gujaf-115	76	221	services	service	NOUN
gujaf-115	76	222	:	:	PUNCT
gujaf-115	76	223	evidence	evidence	NOUN
gujaf-115	76	224	from	from	ADP
gujaf-115	76	225	nigeria	nigeria	PROPN
gujaf-115	76	226	adegbite	adegbite	PROPN
gujaf-115	76	227	,	,	PUNCT
gujaf-115	76	228	tajudeen	tajudeen	NOUN
gujaf-115	76	229	adejare	adejare	NOUN
gujaf-115	76	230	,	,	PUNCT
gujaf-115	76	231	phd	phd	NOUN
gujaf-115	76	232	,	,	PUNCT
gujaf-115	76	233	abdussamad	abdussamad	PROPN
gujaf-115	76	234	,	,	PUNCT
gujaf-115	76	235	olarinde	olarinde	VERB
gujaf-115	76	236	171	171	NUM
gujaf-115	76	237	ownership	ownership	NOUN
gujaf-115	76	238	structure	structure	NOUN
gujaf-115	76	239	and	and	CCONJ
gujaf-115	76	240	financial	financial	ADJ
gujaf-115	76	241	performance	performance	NOUN
gujaf-115	76	242	of	of	ADP
gujaf-115	76	243	quoted	quote	VERB
gujaf-115	76	244	mortgage	mortgage	NOUN
gujaf-115	76	245	banks	bank	NOUN
gujaf-115	76	246	in	in	ADP
gujaf-115	76	247	nigeria	nigeria	PROPN
gujaf-115	76	248	awotundun	awotundun	PROPN
gujaf-115	76	249	,	,	PUNCT
gujaf-115	76	250	d.	d.	PROPN
gujaf-115	76	251	a.	a.	PROPN
gujaf-115	76	252	,	,	PUNCT
gujaf-115	76	253	phd	phd	NOUN
gujaf-115	76	254	,	,	PUNCT
gujaf-115	76	255	jinadu	jinadu	ADJ
gujaf-115	76	256	,	,	PUNCT
gujaf-115	76	257	m.	m.	PROPN
gujaf-115	76	258	y.	y.	PROPN
gujaf-115	76	259	b.	b.	PROPN
gujaf-115	76	260	,	,	PUNCT
gujaf-115	76	261	fakunmoju	fakunmoju	PROPN
gujaf-115	76	262	,	,	PUNCT
gujaf-115	76	263	s.	s.	PROPN
gujaf-115	76	264	k.	k.	PROPN
gujaf-115	76	265	,	,	PUNCT
gujaf-115	76	266	phd	phd	PROPN
gujaf-115	76	267	.	.	PROPN
gujaf-115	76	268	183	183	NUM
gujaf-115	76	269	capital	capital	NOUN
gujaf-115	76	270	structure	structure	NOUN
gujaf-115	76	271	and	and	CCONJ
gujaf-115	76	272	profitability	profitability	NOUN
gujaf-115	76	273	of	of	ADP
gujaf-115	76	274	listed	list	VERB
gujaf-115	76	275	deposit	deposit	NOUN
gujaf-115	76	276	money	money	NOUN
gujaf-115	76	277	banks	bank	NOUN
gujaf-115	76	278	in	in	ADP
gujaf-115	76	279	nigeria	nigeria	PROPN
gujaf-115	76	280	rahji	rahji	PROPN
gujaf-115	76	281	ohize	ohize	PROPN
gujaf-115	76	282	ibrahim	ibrahim	PROPN
gujaf-115	76	283	,	,	PUNCT
gujaf-115	76	284	kamaldeen	kamaldeen	VERB
gujaf-115	76	285	ibraheem	ibraheem	PROPN
gujaf-115	76	286	nageri	nageri	PROPN
gujaf-115	76	287	,	,	PUNCT
gujaf-115	76	288	phd	phd	NOUN
gujaf-115	76	289	,	,	PUNCT
gujaf-115	76	290	abdullai	abdullai	NOUN
gujaf-115	76	291	agbaje	agbaje	NOUN
gujaf-115	76	292	salami	salami	NOUN
gujaf-115	76	293	,	,	PUNCT
gujaf-115	76	294	phd	phd	NOUN
gujaf-115	76	295	194	194	NUM
gujaf-115	76	296	1	1	NUM
gujaf-115	76	297	mediating	mediate	VERB
gujaf-115	76	298	effect	effect	NOUN
gujaf-115	76	299	of	of	ADP
gujaf-115	76	300	audit	audit	NOUN
gujaf-115	76	301	committee	committee	NOUN
gujaf-115	76	302	on	on	ADP
gujaf-115	76	303	board	board	PROPN
gujaf-115	76	304	dynamic	dynamic	ADJ
gujaf-115	76	305	and	and	CCONJ
gujaf-115	76	306	creative	creative	ADJ
gujaf-115	76	307	accounting	accounting	NOUN
gujaf-115	76	308	in	in	ADP
gujaf-115	76	309	nigerian	nigerian	ADJ
gujaf-115	76	310	firms	firm	NOUN
gujaf-115	76	311	abbas	abbas	PROPN
gujaf-115	76	312	usman	usman	PROPN
gujaf-115	76	313	phd	phd	PROPN
gujaf-115	76	314	department	department	PROPN
gujaf-115	76	315	of	of	ADP
gujaf-115	76	316	accounting	accounting	NOUN
gujaf-115	76	317	faculty	faculty	NOUN
gujaf-115	76	318	of	of	ADP
gujaf-115	76	319	social	social	ADJ
gujaf-115	76	320	and	and	CCONJ
gujaf-115	76	321	management	management	NOUN
gujaf-115	76	322	sciences	sciences	PROPN
gujaf-115	76	323	kaduna	kaduna	PROPN
gujaf-115	76	324	state	state	PROPN
gujaf-115	76	325	university	university	PROPN
gujaf-115	76	326	(	(	PUNCT
gujaf-115	76	327	kasu	kasu	PROPN
gujaf-115	76	328	)	)	PUNCT
gujaf-115	76	329	,	,	PUNCT
gujaf-115	76	330	kaduna	kaduna	PROPN
gujaf-115	76	331	-	-	PUNCT
gujaf-115	76	332	nigeria	nigeria	PROPN
gujaf-115	76	333	usmanabbas1991@gmail.com	usmanabbas1991@gmail.com	PUNCT
gujaf-115	77	1	+234(0)8036061670	+234(0)8036061670	ADV
gujaf-115	77	2	,	,	PUNCT
gujaf-115	77	3	+234(0)8026917883	+234(0)8026917883	PROPN
gujaf-115	77	4	shehu	shehu	PROPN
gujaf-115	77	5	usman	usman	PROPN
gujaf-115	77	6	hassan	hassan	PROPN
gujaf-115	77	7	phd	phd	PROPN
gujaf-115	77	8	professor	professor	NOUN
gujaf-115	77	9	of	of	ADP
gujaf-115	77	10	accounting	accounting	NOUN
gujaf-115	77	11	and	and	CCONJ
gujaf-115	77	12	finance	finance	PROPN
gujaf-115	77	13	department	department	NOUN
gujaf-115	77	14	of	of	ADP
gujaf-115	77	15	accounting	accounting	NOUN
gujaf-115	77	16	faculty	faculty	NOUN
gujaf-115	77	17	of	of	ADP
gujaf-115	77	18	management	management	NOUN
gujaf-115	77	19	sciences	sciences	PROPN
gujaf-115	77	20	federal	federal	PROPN
gujaf-115	77	21	university	university	PROPN
gujaf-115	77	22	of	of	ADP
gujaf-115	77	23	kashere	kashere	PROPN
gujaf-115	77	24	shehu.hassanus.usman@gmail.com	shehu.hassanus.usman@gmail.com	X
gujaf-115	78	1	abstract	abstract	ADJ
gujaf-115	78	2	several	several	ADJ
gujaf-115	78	3	studies	study	NOUN
gujaf-115	78	4	were	be	AUX
gujaf-115	78	5	conducted	conduct	VERB
gujaf-115	78	6	on	on	ADP
gujaf-115	78	7	corporate	corporate	ADJ
gujaf-115	78	8	board	board	NOUN
gujaf-115	78	9	dynamic	dynamic	ADJ
gujaf-115	78	10	and	and	CCONJ
gujaf-115	78	11	creative	creative	ADJ
gujaf-115	78	12	accounting	accounting	NOUN
gujaf-115	78	13	and	and	CCONJ
gujaf-115	78	14	their	their	PRON
gujaf-115	78	15	findings	finding	NOUN
gujaf-115	78	16	were	be	AUX
gujaf-115	78	17	mixed	mixed	ADJ
gujaf-115	78	18	.	.	PUNCT
gujaf-115	79	1	none	none	NOUN
gujaf-115	79	2	to	to	ADP
gujaf-115	79	3	the	the	DET
gujaf-115	79	4	researcher	researcher	NOUN
gujaf-115	79	5	’s	’s	PART
gujaf-115	79	6	knowledge	knowledge	NOUN
gujaf-115	79	7	studied	study	VERB
gujaf-115	79	8	the	the	DET
gujaf-115	79	9	mediating	mediate	VERB
gujaf-115	79	10	effect	effect	NOUN
gujaf-115	79	11	of	of	ADP
gujaf-115	79	12	audit	audit	NOUN
gujaf-115	79	13	committee	committee	NOUN
gujaf-115	79	14	on	on	ADP
gujaf-115	79	15	such	such	ADJ
gujaf-115	79	16	relationship	relationship	NOUN
gujaf-115	79	17	in	in	ADP
gujaf-115	79	18	an	an	DET
gujaf-115	79	19	entire	entire	ADJ
gujaf-115	79	20	population	population	NOUN
gujaf-115	79	21	of	of	ADP
gujaf-115	79	22	the	the	DET
gujaf-115	79	23	listed	list	VERB
gujaf-115	79	24	non	non	ADJ
gujaf-115	79	25	-	-	ADJ
gujaf-115	79	26	financial	financial	ADJ
gujaf-115	79	27	companies	company	NOUN
gujaf-115	79	28	in	in	ADP
gujaf-115	79	29	nigeria	nigeria	PROPN
gujaf-115	79	30	for	for	ADP
gujaf-115	79	31	a	a	DET
gujaf-115	79	32	period	period	NOUN
gujaf-115	79	33	of	of	ADP
gujaf-115	79	34	10	10	NUM
gujaf-115	79	35	years	year	NOUN
gujaf-115	79	36	(	(	PUNCT
gujaf-115	79	37	2011	2011	NUM
gujaf-115	79	38	-	-	SYM
gujaf-115	79	39	2020	2020	NUM
gujaf-115	79	40	)	)	PUNCT
gujaf-115	79	41	.	.	PUNCT
gujaf-115	80	1	secondary	secondary	ADJ
gujaf-115	80	2	data	datum	NOUN
gujaf-115	80	3	was	be	AUX
gujaf-115	80	4	extracted	extract	VERB
gujaf-115	80	5	from	from	ADP
gujaf-115	80	6	the	the	DET
gujaf-115	80	7	annual	annual	ADJ
gujaf-115	80	8	reports	report	NOUN
gujaf-115	80	9	and	and	CCONJ
gujaf-115	80	10	accounts	account	NOUN
gujaf-115	80	11	,	,	PUNCT
gujaf-115	80	12	companies	company	NOUN
gujaf-115	80	13	’	'	PUNCT
gujaf-115	80	14	and	and	CCONJ
gujaf-115	80	15	directors	director	NOUN
gujaf-115	80	16	’	'	PUNCT
gujaf-115	80	17	profile	profile	NOUN
gujaf-115	80	18	of	of	ADP
gujaf-115	80	19	the	the	DET
gujaf-115	80	20	firms	firm	NOUN
gujaf-115	80	21	.	.	PUNCT
gujaf-115	81	1	the	the	DET
gujaf-115	81	2	data	datum	NOUN
gujaf-115	81	3	was	be	AUX
gujaf-115	81	4	analysed	analyse	VERB
gujaf-115	81	5	using	use	VERB
gujaf-115	81	6	structural	structural	ADJ
gujaf-115	81	7	equation	equation	NOUN
gujaf-115	81	8	model	model	NOUN
gujaf-115	81	9	/	/	SYM
gujaf-115	81	10	partial	partial	ADJ
gujaf-115	81	11	least	least	ADJ
gujaf-115	81	12	square	square	ADJ
gujaf-115	81	13	regression	regression	NOUN
gujaf-115	81	14	.	.	PUNCT
gujaf-115	82	1	the	the	DET
gujaf-115	82	2	study	study	NOUN
gujaf-115	82	3	found	find	VERB
gujaf-115	82	4	among	among	ADP
gujaf-115	82	5	other	other	ADJ
gujaf-115	82	6	things	thing	NOUN
gujaf-115	82	7	that	that	PRON
gujaf-115	82	8	corporate	corporate	ADJ
gujaf-115	82	9	board	board	NOUN
gujaf-115	82	10	dynamic	dynamic	ADJ
gujaf-115	82	11	and	and	CCONJ
gujaf-115	82	12	its	its	PRON
gujaf-115	82	13	proxies	proxy	NOUN
gujaf-115	82	14	except	except	SCONJ
gujaf-115	82	15	board	board	NOUN
gujaf-115	82	16	capability	capability	NOUN
gujaf-115	82	17	have	have	VERB
gujaf-115	82	18	significant	significant	ADJ
gujaf-115	82	19	impact	impact	NOUN
gujaf-115	82	20	on	on	ADP
gujaf-115	82	21	the	the	DET
gujaf-115	82	22	creative	creative	ADJ
gujaf-115	82	23	accounting	accounting	NOUN
gujaf-115	82	24	of	of	ADP
gujaf-115	82	25	listed	list	VERB
gujaf-115	82	26	firms	firm	NOUN
gujaf-115	82	27	in	in	ADP
gujaf-115	82	28	nigeria	nigeria	PROPN
gujaf-115	82	29	.	.	PUNCT
gujaf-115	83	1	moreover	moreover	ADV
gujaf-115	83	2	,	,	PUNCT
gujaf-115	83	3	audit	audit	NOUN
gujaf-115	83	4	committee	committee	NOUN
gujaf-115	83	5	has	have	VERB
gujaf-115	83	6	a	a	DET
gujaf-115	83	7	mediating	mediate	VERB
gujaf-115	83	8	effect	effect	NOUN
gujaf-115	83	9	on	on	ADP
gujaf-115	83	10	the	the	DET
gujaf-115	83	11	relationship	relationship	NOUN
gujaf-115	83	12	between	between	ADP
gujaf-115	83	13	board	board	NOUN
gujaf-115	83	14	gender	gender	NOUN
gujaf-115	83	15	diversity	diversity	NOUN
gujaf-115	83	16	,	,	PUNCT
gujaf-115	83	17	board	board	NOUN
gujaf-115	83	18	ethnicity	ethnicity	NOUN
gujaf-115	83	19	,	,	PUNCT
gujaf-115	83	20	board	board	NOUN
gujaf-115	83	21	reputation	reputation	NOUN
gujaf-115	83	22	,	,	PUNCT
gujaf-115	83	23	board	board	NOUN
gujaf-115	83	24	nationality	nationality	NOUN
gujaf-115	83	25	,	,	PUNCT
gujaf-115	83	26	board	board	NOUN
gujaf-115	83	27	risk	risk	NOUN
gujaf-115	83	28	and	and	CCONJ
gujaf-115	83	29	creative	creative	ADJ
gujaf-115	83	30	accounting	accounting	NOUN
gujaf-115	83	31	of	of	ADP
gujaf-115	83	32	the	the	DET
gujaf-115	83	33	firms	firm	NOUN
gujaf-115	83	34	.	.	PUNCT
gujaf-115	84	1	the	the	DET
gujaf-115	84	2	audit	audit	NOUN
gujaf-115	84	3	committee	committee	NOUN
gujaf-115	84	4	has	have	VERB
gujaf-115	84	5	no	no	DET
gujaf-115	84	6	mediating	mediate	VERB
gujaf-115	84	7	effect	effect	NOUN
gujaf-115	84	8	on	on	ADP
gujaf-115	84	9	the	the	DET
gujaf-115	84	10	relationship	relationship	NOUN
gujaf-115	84	11	between	between	ADP
gujaf-115	84	12	board	board	NOUN
gujaf-115	84	13	capability	capability	NOUN
gujaf-115	84	14	and	and	CCONJ
gujaf-115	84	15	creative	creative	ADJ
gujaf-115	84	16	accounting	accounting	NOUN
gujaf-115	84	17	.	.	PUNCT
gujaf-115	85	1	it	it	PRON
gujaf-115	85	2	is	be	AUX
gujaf-115	85	3	therefore	therefore	ADV
gujaf-115	85	4	,	,	PUNCT
gujaf-115	85	5	recommended	recommend	VERB
gujaf-115	85	6	that	that	SCONJ
gujaf-115	85	7	,	,	PUNCT
gujaf-115	85	8	the	the	DET
gujaf-115	85	9	listed	list	VERB
gujaf-115	85	10	companies	company	NOUN
gujaf-115	85	11	in	in	ADP
gujaf-115	85	12	nigeria	nigeria	PROPN
gujaf-115	85	13	should	should	AUX
gujaf-115	85	14	ensure	ensure	VERB
gujaf-115	85	15	the	the	DET
gujaf-115	85	16	constitution	constitution	NOUN
gujaf-115	85	17	of	of	ADP
gujaf-115	85	18	sound	sound	ADJ
gujaf-115	85	19	and	and	CCONJ
gujaf-115	85	20	robust	robust	ADJ
gujaf-115	85	21	audit	audit	NOUN
gujaf-115	85	22	committees	committee	NOUN
gujaf-115	85	23	.	.	PUNCT
gujaf-115	86	1	they	they	PRON
gujaf-115	86	2	should	should	AUX
gujaf-115	86	3	also	also	ADV
gujaf-115	86	4	ensure	ensure	VERB
gujaf-115	86	5	the	the	DET
gujaf-115	86	6	presence	presence	NOUN
gujaf-115	86	7	of	of	ADP
gujaf-115	86	8	diverse	diverse	ADJ
gujaf-115	86	9	gender	gender	NOUN
gujaf-115	86	10	,	,	PUNCT
gujaf-115	86	11	diverse	diverse	ADJ
gujaf-115	86	12	ethnic	ethnic	ADJ
gujaf-115	86	13	groups	group	NOUN
gujaf-115	86	14	,	,	PUNCT
gujaf-115	86	15	directors	director	NOUN
gujaf-115	86	16	with	with	ADP
gujaf-115	86	17	national	national	ADJ
gujaf-115	86	18	honour	honour	NOUN
gujaf-115	86	19	and	and	CCONJ
gujaf-115	86	20	foreign	foreign	ADJ
gujaf-115	86	21	directors	director	NOUN
gujaf-115	86	22	on	on	ADP
gujaf-115	86	23	the	the	DET
gujaf-115	86	24	boards	board	NOUN
gujaf-115	86	25	.	.	PUNCT
gujaf-115	87	1	the	the	DET
gujaf-115	87	2	firms	firm	NOUN
gujaf-115	87	3	should	should	AUX
gujaf-115	87	4	ensure	ensure	VERB
gujaf-115	87	5	the	the	DET
gujaf-115	87	6	establishment	establishment	NOUN
gujaf-115	87	7	of	of	ADP
gujaf-115	87	8	risk	risk	NOUN
gujaf-115	87	9	management	management	NOUN
gujaf-115	87	10	committee	committee	NOUN
gujaf-115	87	11	in	in	ADP
gujaf-115	87	12	all	all	DET
gujaf-115	87	13	the	the	DET
gujaf-115	87	14	firms	firm	NOUN
gujaf-115	87	15	.	.	PUNCT
gujaf-115	88	1	they	they	PRON
gujaf-115	88	2	should	should	AUX
gujaf-115	88	3	ensure	ensure	VERB
gujaf-115	88	4	the	the	DET
gujaf-115	88	5	presence	presence	NOUN
gujaf-115	88	6	of	of	ADP
gujaf-115	88	7	highly	highly	ADV
gujaf-115	88	8	skilled	skilled	ADJ
gujaf-115	88	9	,	,	PUNCT
gujaf-115	88	10	experienced	experienced	ADJ
gujaf-115	88	11	,	,	PUNCT
gujaf-115	88	12	and	and	CCONJ
gujaf-115	88	13	knowledgeable	knowledgeable	ADJ
gujaf-115	88	14	directors	director	NOUN
gujaf-115	88	15	on	on	ADP
gujaf-115	88	16	the	the	DET
gujaf-115	88	17	boards	board	NOUN
gujaf-115	88	18	as	as	SCONJ
gujaf-115	88	19	these	these	PRON
gujaf-115	88	20	will	will	AUX
gujaf-115	88	21	help	help	VERB
gujaf-115	88	22	in	in	ADP
gujaf-115	88	23	mitigating	mitigate	VERB
gujaf-115	88	24	the	the	DET
gujaf-115	88	25	creative	creative	ADJ
gujaf-115	88	26	accounting	accounting	NOUN
gujaf-115	88	27	with	with	ADP
gujaf-115	88	28	the	the	DET
gujaf-115	88	29	support	support	NOUN
gujaf-115	88	30	of	of	ADP
gujaf-115	88	31	audit	audit	NOUN
gujaf-115	88	32	committee	committee	NOUN
gujaf-115	88	33	.	.	PUNCT
gujaf-115	89	1	the	the	DET
gujaf-115	89	2	implication	implication	NOUN
gujaf-115	89	3	of	of	ADP
gujaf-115	89	4	the	the	DET
gujaf-115	89	5	results	result	NOUN
gujaf-115	89	6	of	of	ADP
gujaf-115	89	7	this	this	DET
gujaf-115	89	8	study	study	NOUN
gujaf-115	89	9	to	to	ADP
gujaf-115	89	10	literature	literature	NOUN
gujaf-115	89	11	is	be	AUX
gujaf-115	89	12	that	that	SCONJ
gujaf-115	89	13	the	the	DET
gujaf-115	89	14	findings	finding	NOUN
gujaf-115	89	15	of	of	ADP
gujaf-115	89	16	the	the	DET
gujaf-115	89	17	study	study	NOUN
gujaf-115	89	18	are	be	AUX
gujaf-115	89	19	to	to	PART
gujaf-115	89	20	be	be	AUX
gujaf-115	89	21	used	use	VERB
gujaf-115	89	22	by	by	ADP
gujaf-115	89	23	researchers	researcher	NOUN
gujaf-115	89	24	in	in	ADP
gujaf-115	89	25	validating	validate	VERB
gujaf-115	89	26	tokenism	tokenism	NOUN
gujaf-115	89	27	/	/	SYM
gujaf-115	89	28	critical	critical	ADJ
gujaf-115	89	29	mass	mass	NOUN
gujaf-115	89	30	theory	theory	NOUN
gujaf-115	89	31	,	,	PUNCT
gujaf-115	89	32	social	social	ADJ
gujaf-115	89	33	capital	capital	NOUN
gujaf-115	89	34	theory	theory	NOUN
gujaf-115	89	35	.	.	PUNCT
gujaf-115	90	1	also	also	ADV
gujaf-115	90	2	,	,	PUNCT
gujaf-115	90	3	to	to	PART
gujaf-115	90	4	validate	validate	VERB
gujaf-115	90	5	upper	upper	ADJ
gujaf-115	90	6	echelon	echelon	NOUN
gujaf-115	90	7	theory	theory	NOUN
gujaf-115	90	8	,	,	PUNCT
gujaf-115	90	9	efficient	efficient	ADJ
gujaf-115	90	10	contracting	contracting	NOUN
gujaf-115	90	11	theory	theory	NOUN
gujaf-115	90	12	,	,	PUNCT
gujaf-115	90	13	resource	resource	NOUN
gujaf-115	90	14	dependency	dependency	NOUN
gujaf-115	90	15	theory	theory	NOUN
gujaf-115	90	16	,	,	PUNCT
gujaf-115	90	17	signalling	signal	VERB
gujaf-115	90	18	theory	theory	NOUN
gujaf-115	90	19	,	,	PUNCT
gujaf-115	90	20	human	human	ADJ
gujaf-115	90	21	capital	capital	NOUN
gujaf-115	90	22	theory	theory	NOUN
gujaf-115	90	23	,	,	PUNCT
gujaf-115	90	24	behavioural	behavioural	ADJ
gujaf-115	90	25	theory	theory	NOUN
gujaf-115	90	26	of	of	ADP
gujaf-115	90	27	corporate	corporate	ADJ
gujaf-115	90	28	boards	board	NOUN
gujaf-115	90	29	and	and	CCONJ
gujaf-115	90	30	governance	governance	NOUN
gujaf-115	90	31	and	and	CCONJ
gujaf-115	90	32	agency	agency	NOUN
gujaf-115	90	33	theory	theory	NOUN
gujaf-115	90	34	.	.	PUNCT
gujaf-115	91	1	keywords	keyword	NOUN
gujaf-115	91	2	:	:	PUNCT
gujaf-115	91	3	board	board	NOUN
gujaf-115	91	4	dynamics	dynamic	NOUN
gujaf-115	91	5	,	,	PUNCT
gujaf-115	91	6	creative	creative	ADJ
gujaf-115	91	7	accounting	accounting	NOUN
gujaf-115	91	8	,	,	PUNCT
gujaf-115	91	9	ethnicity	ethnicity	NOUN
gujaf-115	91	10	,	,	PUNCT
gujaf-115	91	11	capability	capability	NOUN
gujaf-115	91	12	and	and	CCONJ
gujaf-115	91	13	audit	audit	NOUN
gujaf-115	91	14	committee	committee	NOUN
gujaf-115	91	15	1	1	NUM
gujaf-115	91	16	.	.	PUNCT
gujaf-115	91	17	introduction	introduction	NOUN
gujaf-115	91	18	the	the	DET
gujaf-115	91	19	board	board	NOUN
gujaf-115	91	20	of	of	ADP
gujaf-115	91	21	directors	director	NOUN
gujaf-115	91	22	in	in	ADP
gujaf-115	91	23	an	an	DET
gujaf-115	91	24	organization	organization	NOUN
gujaf-115	91	25	is	be	AUX
gujaf-115	91	26	a	a	DET
gujaf-115	91	27	chosen	choose	VERB
gujaf-115	91	28	cluster	cluster	NOUN
gujaf-115	91	29	of	of	ADP
gujaf-115	91	30	persons	person	NOUN
gujaf-115	91	31	that	that	PRON
gujaf-115	91	32	serve	serve	VERB
gujaf-115	91	33	as	as	ADP
gujaf-115	91	34	shareholders	shareholder	NOUN
gujaf-115	91	35	representatives	representative	NOUN
gujaf-115	91	36	.	.	PUNCT
gujaf-115	92	1	it	it	PRON
gujaf-115	92	2	is	be	AUX
gujaf-115	92	3	a	a	DET
gujaf-115	92	4	leading	lead	VERB
gujaf-115	92	5	body	body	NOUN
gujaf-115	92	6	that	that	PRON
gujaf-115	92	7	normally	normally	ADV
gujaf-115	92	8	hold	hold	VERB
gujaf-115	92	9	meetings	meeting	NOUN
gujaf-115	92	10	at	at	ADP
gujaf-115	92	11	consistent	consistent	ADJ
gujaf-115	92	12	intervals	interval	NOUN
gujaf-115	92	13	to	to	ADP
gujaf-115	92	14	established	establish	VERB
gujaf-115	92	15	policies	policy	NOUN
gujaf-115	92	16	for	for	ADP
gujaf-115	92	17	firm	firm	ADJ
gujaf-115	92	18	management	management	NOUN
gujaf-115	92	19	and	and	CCONJ
gujaf-115	92	20	oversight	oversight	NOUN
gujaf-115	92	21	.	.	PUNCT
gujaf-115	93	1	all	all	DET
gujaf-115	93	2	companies	company	NOUN
gujaf-115	93	3	listed	list	VERB
gujaf-115	93	4	must	must	AUX
gujaf-115	93	5	have	have	VERB
gujaf-115	93	6	a	a	DET
gujaf-115	93	7	board	board	NOUN
gujaf-115	93	8	which	which	PRON
gujaf-115	93	9	is	be	AUX
gujaf-115	93	10	responsible	responsible	ADJ
gujaf-115	93	11	for	for	ADP
gujaf-115	93	12	the	the	DET
gujaf-115	93	13	employment	employment	NOUN
gujaf-115	93	14	and	and	CCONJ
gujaf-115	93	15	sacking	sacking	NOUN
gujaf-115	93	16	of	of	ADP
gujaf-115	93	17	senior	senior	ADJ
gujaf-115	93	18	executives	executive	NOUN
gujaf-115	93	19	,	,	PUNCT
gujaf-115	93	20	executive	executive	NOUN
gujaf-115	93	21	compensation	compensation	NOUN
gujaf-115	93	22	,	,	PUNCT
gujaf-115	93	23	supporting	support	VERB
gujaf-115	93	24	executive	executive	ADJ
gujaf-115	93	25	duties	duty	NOUN
gujaf-115	93	26	,	,	PUNCT
gujaf-115	93	27	dividend	dividend	NOUN
gujaf-115	93	28	policies	policy	NOUN
gujaf-115	93	29	,	,	PUNCT
gujaf-115	93	30	option	option	NOUN
gujaf-115	93	31	policies	policy	NOUN
gujaf-115	93	32	,	,	PUNCT
gujaf-115	93	33	setting	set	VERB
gujaf-115	93	34	wide	wide	ADJ
gujaf-115	93	35	goals	goal	NOUN
gujaf-115	93	36	and	and	CCONJ
gujaf-115	93	37	making	make	VERB
gujaf-115	93	38	sure	sure	ADJ
gujaf-115	93	39	that	that	SCONJ
gujaf-115	93	40	a	a	DET
gujaf-115	93	41	firm	firm	NOUN
gujaf-115	93	42	has	have	AUX
gujaf-115	93	43	well	well	ADV
gujaf-115	93	44	managed	manage	VERB
gujaf-115	93	45	and	and	CCONJ
gujaf-115	93	46	sufficient	sufficient	ADJ
gujaf-115	93	47	resources	resource	NOUN
gujaf-115	93	48	at	at	ADP
gujaf-115	93	49	mailto:usmanabbas1991@gmail.com	mailto:usmanabbas1991@gmail.com	PROPN
gujaf-115	93	50	mailto:shehu.hassanus.usman@gmail.com	mailto:shehu.hassanus.usman@gmail.com	X
gujaf-115	93	51	2	2	NUM
gujaf-115	93	52	its	its	PRON
gujaf-115	93	53	disposal	disposal	NOUN
gujaf-115	93	54	.	.	PUNCT
gujaf-115	94	1	connection	connection	NOUN
gujaf-115	94	2	between	between	ADP
gujaf-115	94	3	corporate	corporate	ADJ
gujaf-115	94	4	boards	board	NOUN
gujaf-115	94	5	and	and	CCONJ
gujaf-115	94	6	creative	creative	ADJ
gujaf-115	94	7	accounting	accounting	NOUN
gujaf-115	94	8	manifested	manifest	VERB
gujaf-115	94	9	through	through	ADP
gujaf-115	94	10	weak	weak	ADJ
gujaf-115	94	11	corporate	corporate	ADJ
gujaf-115	94	12	governance	governance	NOUN
gujaf-115	94	13	(	(	PUNCT
gujaf-115	94	14	cg	cg	NOUN
gujaf-115	94	15	)	)	PUNCT
gujaf-115	94	16	after	after	ADP
gujaf-115	94	17	the	the	DET
gujaf-115	94	18	foremost	foremost	ADJ
gujaf-115	94	19	corporate	corporate	ADJ
gujaf-115	94	20	failures	failure	NOUN
gujaf-115	94	21	and	and	CCONJ
gujaf-115	94	22	accounting	accounting	NOUN
gujaf-115	94	23	scandals	scandal	NOUN
gujaf-115	94	24	that	that	PRON
gujaf-115	94	25	occurred	occur	VERB
gujaf-115	94	26	all	all	ADV
gujaf-115	94	27	over	over	ADP
gujaf-115	94	28	the	the	DET
gujaf-115	94	29	world	world	NOUN
gujaf-115	94	30	;	;	PUNCT
gujaf-115	94	31	enron	enron	PROPN
gujaf-115	94	32	,	,	PUNCT
gujaf-115	94	33	worldcom	worldcom	PROPN
gujaf-115	94	34	,	,	PUNCT
gujaf-115	94	35	pharmalat	pharmalat	NOUN
gujaf-115	94	36	,	,	PUNCT
gujaf-115	94	37	transmile	transmile	NOUN
gujaf-115	94	38	,	,	PUNCT
gujaf-115	94	39	megan	megan	NOUN
gujaf-115	94	40	media	medium	NOUN
gujaf-115	94	41	and	and	CCONJ
gujaf-115	94	42	satyam	satyam	NOUN
gujaf-115	94	43	computers	computer	NOUN
gujaf-115	94	44	to	to	PART
gujaf-115	94	45	mention	mention	VERB
gujaf-115	94	46	but	but	CCONJ
gujaf-115	94	47	a	a	DET
gujaf-115	94	48	few	few	ADJ
gujaf-115	94	49	.	.	PUNCT
gujaf-115	95	1	cg	cg	NOUN
gujaf-115	95	2	epitomises	epitomise	VERB
gujaf-115	95	3	a	a	DET
gujaf-115	95	4	manner	manner	NOUN
gujaf-115	95	5	that	that	SCONJ
gujaf-115	95	6	firm	firm	NOUN
gujaf-115	95	7	is	be	AUX
gujaf-115	95	8	controlled	control	VERB
gujaf-115	95	9	and	and	CCONJ
gujaf-115	95	10	directed	direct	VERB
gujaf-115	95	11	and	and	CCONJ
gujaf-115	95	12	this	this	DET
gujaf-115	95	13	facet	facet	NOUN
gujaf-115	95	14	is	be	AUX
gujaf-115	95	15	relatively	relatively	ADV
gujaf-115	95	16	associated	associate	VERB
gujaf-115	95	17	with	with	ADP
gujaf-115	95	18	earnings	earning	NOUN
gujaf-115	95	19	management	management	NOUN
gujaf-115	95	20	practices	practice	NOUN
gujaf-115	95	21	,	,	PUNCT
gujaf-115	95	22	board	board	NOUN
gujaf-115	95	23	structure	structure	NOUN
gujaf-115	95	24	,	,	PUNCT
gujaf-115	95	25	ownership	ownership	NOUN
gujaf-115	95	26	formation	formation	NOUN
gujaf-115	95	27	and	and	CCONJ
gujaf-115	95	28	they	they	PRON
gujaf-115	95	29	can	can	AUX
gujaf-115	95	30	all	all	ADV
gujaf-115	95	31	depress	depress	VERB
gujaf-115	95	32	or	or	CCONJ
gujaf-115	95	33	inspire	inspire	VERB
gujaf-115	95	34	unethical	unethical	ADJ
gujaf-115	95	35	accounting	accounting	NOUN
gujaf-115	95	36	practices	practice	NOUN
gujaf-115	95	37	.	.	PUNCT
gujaf-115	96	1	cg	cg	NOUN
gujaf-115	96	2	is	be	AUX
gujaf-115	96	3	a	a	DET
gujaf-115	96	4	trending	trend	VERB
gujaf-115	96	5	issue	issue	NOUN
gujaf-115	96	6	with	with	ADP
gujaf-115	96	7	high	high	ADJ
gujaf-115	96	8	effect	effect	NOUN
gujaf-115	96	9	on	on	ADP
gujaf-115	96	10	bad	bad	ADJ
gujaf-115	96	11	cosmetic	cosmetic	ADJ
gujaf-115	96	12	accounting	accounting	NOUN
gujaf-115	96	13	.	.	PUNCT
gujaf-115	97	1	the	the	DET
gujaf-115	97	2	occurrence	occurrence	NOUN
gujaf-115	97	3	of	of	ADP
gujaf-115	97	4	earnings	earning	NOUN
gujaf-115	97	5	manipulation	manipulation	NOUN
gujaf-115	97	6	is	be	AUX
gujaf-115	97	7	believed	believe	VERB
gujaf-115	97	8	to	to	PART
gujaf-115	97	9	be	be	AUX
gujaf-115	97	10	related	relate	VERB
gujaf-115	97	11	to	to	ADP
gujaf-115	97	12	weakness	weakness	NOUN
gujaf-115	97	13	of	of	ADP
gujaf-115	97	14	cg	cg	NOUN
gujaf-115	97	15	by	by	ADP
gujaf-115	97	16	board	board	NOUN
gujaf-115	97	17	of	of	ADP
gujaf-115	97	18	companies	company	NOUN
gujaf-115	97	19	.	.	PUNCT
gujaf-115	98	1	furthermore	furthermore	ADV
gujaf-115	98	2	,	,	PUNCT
gujaf-115	98	3	the	the	DET
gujaf-115	98	4	scandals	scandal	NOUN
gujaf-115	98	5	that	that	PRON
gujaf-115	98	6	occurred	occur	VERB
gujaf-115	98	7	all	all	ADV
gujaf-115	98	8	over	over	ADP
gujaf-115	98	9	the	the	DET
gujaf-115	98	10	world	world	NOUN
gujaf-115	98	11	throughout	throughout	ADP
gujaf-115	98	12	the	the	DET
gujaf-115	98	13	past	past	ADJ
gujaf-115	98	14	eras	era	NOUN
gujaf-115	98	15	have	have	AUX
gujaf-115	98	16	smashed	smash	VERB
gujaf-115	98	17	investors	investor	NOUN
gujaf-115	98	18	’	’	PART
gujaf-115	98	19	self	self	NOUN
gujaf-115	98	20	-	-	PUNCT
gujaf-115	98	21	confidence	confidence	NOUN
gujaf-115	98	22	and	and	CCONJ
gujaf-115	98	23	have	have	AUX
gujaf-115	98	24	raised	raise	VERB
gujaf-115	98	25	up	up	ADP
gujaf-115	98	26	quite	quite	DET
gujaf-115	98	27	a	a	DET
gujaf-115	98	28	few	few	ADJ
gujaf-115	98	29	questions	question	NOUN
gujaf-115	98	30	on	on	ADP
gujaf-115	98	31	the	the	DET
gujaf-115	98	32	efficiency	efficiency	NOUN
gujaf-115	98	33	of	of	ADP
gujaf-115	98	34	an	an	DET
gujaf-115	98	35	enterprise	enterprise	NOUN
gujaf-115	98	36	risk	risk	NOUN
gujaf-115	98	37	management	management	NOUN
gujaf-115	98	38	,	,	PUNCT
gujaf-115	98	39	internal	internal	ADJ
gujaf-115	98	40	control	control	NOUN
gujaf-115	98	41	system	system	NOUN
gujaf-115	98	42	and	and	CCONJ
gujaf-115	98	43	governance	governance	NOUN
gujaf-115	98	44	structures	structure	NOUN
gujaf-115	98	45	,	,	PUNCT
gujaf-115	98	46	which	which	PRON
gujaf-115	98	47	are	be	AUX
gujaf-115	98	48	all	all	ADV
gujaf-115	98	49	under	under	ADP
gujaf-115	98	50	the	the	DET
gujaf-115	98	51	watch	watch	NOUN
gujaf-115	98	52	of	of	ADP
gujaf-115	98	53	corporate	corporate	ADJ
gujaf-115	98	54	boards	board	NOUN
gujaf-115	98	55	.	.	PUNCT
gujaf-115	99	1	however	however	ADV
gujaf-115	99	2	,	,	PUNCT
gujaf-115	99	3	cg	cg	NOUN
gujaf-115	99	4	has	have	AUX
gujaf-115	99	5	swept	sweep	VERB
gujaf-115	99	6	into	into	ADP
gujaf-115	99	7	action	action	NOUN
gujaf-115	99	8	so	so	SCONJ
gujaf-115	99	9	as	as	SCONJ
gujaf-115	99	10	to	to	PART
gujaf-115	99	11	address	address	VERB
gujaf-115	99	12	aforementioned	aforementione	VERB
gujaf-115	99	13	corporate	corporate	ADJ
gujaf-115	99	14	disasters	disaster	NOUN
gujaf-115	99	15	.	.	PUNCT
gujaf-115	100	1	one	one	NUM
gujaf-115	100	2	of	of	ADP
gujaf-115	100	3	fundamental	fundamental	ADJ
gujaf-115	100	4	perception	perception	NOUN
gujaf-115	100	5	of	of	ADP
gujaf-115	100	6	cg	cg	NOUN
gujaf-115	100	7	is	be	AUX
gujaf-115	100	8	agency	agency	NOUN
gujaf-115	100	9	conflict	conflict	NOUN
gujaf-115	100	10	which	which	PRON
gujaf-115	100	11	existed	exist	VERB
gujaf-115	100	12	for	for	ADP
gujaf-115	100	13	periods	period	NOUN
gujaf-115	100	14	,	,	PUNCT
gujaf-115	100	15	and	and	CCONJ
gujaf-115	100	16	it	it	PRON
gujaf-115	100	17	was	be	AUX
gujaf-115	100	18	considered	consider	VERB
gujaf-115	100	19	as	as	ADV
gujaf-115	100	20	old	old	ADJ
gujaf-115	100	21	as	as	ADP
gujaf-115	100	22	trade	trade	NOUN
gujaf-115	100	23	.	.	PUNCT
gujaf-115	101	1	generally	generally	ADV
gujaf-115	101	2	,	,	PUNCT
gujaf-115	101	3	cg	cg	NOUN
gujaf-115	101	4	system	system	NOUN
gujaf-115	101	5	is	be	AUX
gujaf-115	101	6	the	the	DET
gujaf-115	101	7	management	management	NOUN
gujaf-115	101	8	of	of	ADP
gujaf-115	101	9	firm	firm	NOUN
gujaf-115	101	10	by	by	ADP
gujaf-115	101	11	the	the	DET
gujaf-115	101	12	shareholders	shareholder	NOUN
gujaf-115	101	13	and	and	CCONJ
gujaf-115	101	14	board	board	NOUN
gujaf-115	101	15	.	.	PUNCT
gujaf-115	102	1	it	it	PRON
gujaf-115	102	2	is	be	AUX
gujaf-115	102	3	now	now	ADV
gujaf-115	102	4	and	and	CCONJ
gujaf-115	102	5	then	then	ADV
gujaf-115	102	6	regarded	regard	VERB
gujaf-115	102	7	as	as	ADP
gujaf-115	102	8	a	a	DET
gujaf-115	102	9	commercial	commercial	ADJ
gujaf-115	102	10	philosophy	philosophy	NOUN
gujaf-115	102	11	nurturing	nurture	VERB
gujaf-115	102	12	financial	financial	ADJ
gujaf-115	102	13	growth	growth	NOUN
gujaf-115	102	14	by	by	ADP
gujaf-115	102	15	strengthening	strengthen	VERB
gujaf-115	102	16	investors	investor	NOUN
gujaf-115	102	17	’	'	PUNCT
gujaf-115	102	18	confidence	confidence	NOUN
gujaf-115	102	19	(	(	PUNCT
gujaf-115	102	20	hemathilake	hemathilake	NOUN
gujaf-115	102	21	&	&	CCONJ
gujaf-115	102	22	meegaswatte	meegaswatte	NOUN
gujaf-115	102	23	,	,	PUNCT
gujaf-115	102	24	2019	2019	NUM
gujaf-115	102	25	;	;	PUNCT
gujaf-115	102	26	and	and	CCONJ
gujaf-115	102	27	robert	robert	PROPN
gujaf-115	102	28	,	,	PUNCT
gujaf-115	102	29	2013	2013	NUM
gujaf-115	102	30	)	)	PUNCT
gujaf-115	102	31	.	.	PUNCT
gujaf-115	103	1	creative	creative	ADJ
gujaf-115	103	2	accounting	accounting	NOUN
gujaf-115	103	3	,	,	PUNCT
gujaf-115	103	4	though	though	SCONJ
gujaf-115	103	5	is	be	AUX
gujaf-115	103	6	lawful	lawful	ADJ
gujaf-115	103	7	,	,	PUNCT
gujaf-115	103	8	is	be	AUX
gujaf-115	103	9	seen	see	VERB
gujaf-115	103	10	unprincipled	unprincipled	ADJ
gujaf-115	103	11	for	for	ADP
gujaf-115	103	12	the	the	DET
gujaf-115	103	13	reason	reason	NOUN
gujaf-115	103	14	that	that	PRON
gujaf-115	103	15	it	it	PRON
gujaf-115	103	16	tads	tad	VERB
gujaf-115	103	17	the	the	DET
gujaf-115	103	18	integrity	integrity	NOUN
gujaf-115	103	19	of	of	ADP
gujaf-115	103	20	firms	firm	NOUN
gujaf-115	103	21	&	&	CCONJ
gujaf-115	103	22	the	the	DET
gujaf-115	103	23	capital	capital	NOUN
gujaf-115	103	24	market	market	NOUN
gujaf-115	103	25	.	.	PUNCT
gujaf-115	104	1	it	it	PRON
gujaf-115	104	2	is	be	AUX
gujaf-115	104	3	unprincipled	unprincipled	ADJ
gujaf-115	104	4	as	as	SCONJ
gujaf-115	104	5	the	the	DET
gujaf-115	104	6	management	management	NOUN
gujaf-115	104	7	’s	’s	PART
gujaf-115	104	8	purpose	purpose	NOUN
gujaf-115	104	9	is	be	AUX
gujaf-115	104	10	to	to	PART
gujaf-115	104	11	deceive	deceive	VERB
gujaf-115	104	12	various	various	ADJ
gujaf-115	104	13	parties	party	NOUN
gujaf-115	104	14	or	or	CCONJ
gujaf-115	104	15	to	to	PART
gujaf-115	104	16	stimulate	stimulate	VERB
gujaf-115	104	17	contractual	contractual	ADJ
gujaf-115	104	18	results	result	NOUN
gujaf-115	104	19	by	by	ADP
gujaf-115	104	20	varying	vary	VERB
gujaf-115	104	21	the	the	DET
gujaf-115	104	22	business	business	NOUN
gujaf-115	104	23	’s	’s	PART
gujaf-115	104	24	books	book	NOUN
gujaf-115	104	25	(	(	PUNCT
gujaf-115	104	26	healy	healy	PROPN
gujaf-115	104	27	&	&	CCONJ
gujaf-115	104	28	wahlen	wahlen	PROPN
gujaf-115	104	29	,	,	PUNCT
gujaf-115	104	30	1999	1999	NUM
gujaf-115	104	31	)	)	PUNCT
gujaf-115	104	32	.	.	PUNCT
gujaf-115	105	1	the	the	DET
gujaf-115	105	2	serious	serious	ADJ
gujaf-115	105	3	issue	issue	NOUN
gujaf-115	105	4	in	in	ADP
gujaf-115	105	5	numeral	numeral	ADJ
gujaf-115	105	6	corporate	corporate	ADJ
gujaf-115	105	7	collapses	collapse	NOUN
gujaf-115	105	8	was	be	AUX
gujaf-115	105	9	the	the	DET
gujaf-115	105	10	habit	habit	NOUN
gujaf-115	105	11	of	of	ADP
gujaf-115	105	12	creative	creative	ADJ
gujaf-115	105	13	and	and	CCONJ
gujaf-115	105	14	manipulative	manipulative	ADJ
gujaf-115	105	15	accounting	accounting	NOUN
gujaf-115	105	16	practices	practice	NOUN
gujaf-115	105	17	to	to	PART
gujaf-115	105	18	alter	alter	VERB
gujaf-115	105	19	reported	report	VERB
gujaf-115	105	20	profitability	profitability	NOUN
gujaf-115	105	21	and	and	CCONJ
gujaf-115	105	22	indebtedness	indebtedness	NOUN
gujaf-115	105	23	.	.	PUNCT
gujaf-115	106	1	it	it	PRON
gujaf-115	106	2	has	have	AUX
gujaf-115	106	3	been	be	AUX
gujaf-115	106	4	a	a	DET
gujaf-115	106	5	challenge	challenge	NOUN
gujaf-115	106	6	for	for	ADP
gujaf-115	106	7	boards	board	NOUN
gujaf-115	106	8	,	,	PUNCT
gujaf-115	106	9	companies	company	NOUN
gujaf-115	106	10	,	,	PUNCT
gujaf-115	106	11	investors	investor	NOUN
gujaf-115	106	12	and	and	CCONJ
gujaf-115	106	13	regulatory	regulatory	ADJ
gujaf-115	106	14	bodies	body	NOUN
gujaf-115	106	15	worldwide	worldwide	ADV
gujaf-115	106	16	to	to	PART
gujaf-115	106	17	addressed	address	VERB
gujaf-115	106	18	the	the	DET
gujaf-115	106	19	issue	issue	NOUN
gujaf-115	106	20	of	of	ADP
gujaf-115	106	21	creative	creative	ADJ
gujaf-115	106	22	accounting	accounting	NOUN
gujaf-115	106	23	through	through	ADP
gujaf-115	106	24	negative	negative	ADJ
gujaf-115	106	25	earnings	earning	NOUN
gujaf-115	106	26	management	management	NOUN
gujaf-115	106	27	which	which	PRON
gujaf-115	106	28	led	lead	VERB
gujaf-115	106	29	to	to	ADP
gujaf-115	106	30	inefficiencies	inefficiency	NOUN
gujaf-115	106	31	,	,	PUNCT
gujaf-115	106	32	scandals	scandal	NOUN
gujaf-115	106	33	and	and	CCONJ
gujaf-115	106	34	collapsed	collapse	VERB
gujaf-115	106	35	of	of	ADP
gujaf-115	106	36	many	many	ADJ
gujaf-115	106	37	giant	giant	ADJ
gujaf-115	106	38	and	and	CCONJ
gujaf-115	106	39	upcoming	upcoming	ADJ
gujaf-115	106	40	companies	company	NOUN
gujaf-115	106	41	such	such	ADJ
gujaf-115	106	42	as	as	ADP
gujaf-115	106	43	xerox	xerox	PROPN
gujaf-115	106	44	in	in	ADP
gujaf-115	106	45	2000	2000	NUM
gujaf-115	106	46	,	,	PUNCT
gujaf-115	106	47	enron	enron	PROPN
gujaf-115	106	48	in	in	ADP
gujaf-115	106	49	2001	2001	NUM
gujaf-115	106	50	(	(	PUNCT
gujaf-115	106	51	us	us	PROPN
gujaf-115	106	52	)	)	PUNCT
gujaf-115	106	53	,	,	PUNCT
gujaf-115	106	54	worldcom	worldcom	PROPN
gujaf-115	106	55	in	in	ADP
gujaf-115	106	56	2002	2002	NUM
gujaf-115	106	57	(	(	PUNCT
gujaf-115	106	58	us	us	PROPN
gujaf-115	106	59	)	)	PUNCT
gujaf-115	106	60	,	,	PUNCT
gujaf-115	106	61	parmalat	parmalat	NOUN
gujaf-115	106	62	in	in	ADP
gujaf-115	106	63	2003	2003	NUM
gujaf-115	106	64	(	(	PUNCT
gujaf-115	106	65	italy	italy	PROPN
gujaf-115	106	66	)	)	PUNCT
gujaf-115	106	67	,	,	PUNCT
gujaf-115	106	68	transmile	transmile	PROPN
gujaf-115	106	69	group	group	PROPN
gujaf-115	106	70	berhad	berhad	PROPN
gujaf-115	106	71	,	,	PUNCT
gujaf-115	106	72	megan	megan	NOUN
gujaf-115	106	73	media	medium	NOUN
gujaf-115	106	74	berhad	berhad	PROPN
gujaf-115	106	75	,	,	PUNCT
gujaf-115	106	76	adelphia	adelphia	PROPN
gujaf-115	106	77	,	,	PUNCT
gujaf-115	106	78	ahold	ahold	VERB
gujaf-115	106	79	royal	royal	ADJ
gujaf-115	106	80	,	,	PUNCT
gujaf-115	106	81	or	or	CCONJ
gujaf-115	106	82	equitable	equitable	ADJ
gujaf-115	106	83	bankruptcy	bankruptcy	NOUN
gujaf-115	106	84	,	,	PUNCT
gujaf-115	106	85	tyco	tyco	PROPN
gujaf-115	106	86	international	international	PROPN
gujaf-115	106	87	,	,	PUNCT
gujaf-115	106	88	cadbury	cadbury	PROPN
gujaf-115	106	89	nigeria	nigeria	PROPN
gujaf-115	106	90	plc	plc	PROPN
gujaf-115	106	91	in	in	ADP
gujaf-115	106	92	2006	2006	NUM
gujaf-115	106	93	,	,	PUNCT
gujaf-115	106	94	african	african	ADJ
gujaf-115	106	95	petroleum	petroleum	PROPN
gujaf-115	106	96	plc	plc	PROPN
gujaf-115	106	97	(	(	PUNCT
gujaf-115	106	98	now	now	ADV
gujaf-115	106	99	called	call	VERB
gujaf-115	106	100	forte	forte	PROPN
gujaf-115	106	101	oil	oil	PROPN
gujaf-115	106	102	plc	plc	PROPN
gujaf-115	106	103	)	)	PUNCT
gujaf-115	106	104	,	,	PUNCT
gujaf-115	106	105	oceanic	oceanic	PROPN
gujaf-115	106	106	bank	bank	PROPN
gujaf-115	106	107	plc	plc	PROPN
gujaf-115	106	108	(	(	PUNCT
gujaf-115	106	109	now	now	ADV
gujaf-115	106	110	eco	eco	PROPN
gujaf-115	106	111	bank	bank	PROPN
gujaf-115	106	112	plc	plc	PROPN
gujaf-115	106	113	)	)	PUNCT
gujaf-115	106	114	,	,	PUNCT
gujaf-115	106	115	lever	lever	PROPN
gujaf-115	106	116	brothers	brothers	PROPN
gujaf-115	106	117	plc	plc	PROPN
gujaf-115	106	118	,	,	PUNCT
gujaf-115	106	119	one	one	NUM
gujaf-115	106	120	tel	tel	NOUN
gujaf-115	106	121	and	and	CCONJ
gujaf-115	106	122	hih	hih	PROPN
gujaf-115	106	123	in	in	ADP
gujaf-115	106	124	australia	australia	PROPN
gujaf-115	106	125	,	,	PUNCT
gujaf-115	106	126	nortel	nortel	NOUN
gujaf-115	106	127	in	in	ADP
gujaf-115	106	128	canada	canada	PROPN
gujaf-115	106	129	,	,	PUNCT
gujaf-115	106	130	global	global	ADJ
gujaf-115	106	131	crossing	crossing	NOUN
gujaf-115	106	132	,	,	PUNCT
gujaf-115	106	133	fin	fin	NOUN
gujaf-115	106	134	bank	bank	NOUN
gujaf-115	106	135	,	,	PUNCT
gujaf-115	106	136	intercontinental	intercontinental	PROPN
gujaf-115	106	137	bank	bank	PROPN
gujaf-115	106	138	plc	plc	PROPN
gujaf-115	106	139	,	,	PUNCT
gujaf-115	106	140	wema	wema	PROPN
gujaf-115	106	141	bank	bank	PROPN
gujaf-115	106	142	plc	plc	PROPN
gujaf-115	106	143	,	,	PUNCT
gujaf-115	106	144	savannah	savannah	PROPN
gujaf-115	106	145	bank	bank	PROPN
gujaf-115	106	146	plc	plc	PROPN
gujaf-115	106	147	,	,	PUNCT
gujaf-115	106	148	and	and	CCONJ
gujaf-115	106	149	spring	spring	NOUN
gujaf-115	106	150	bank	bank	PROPN
gujaf-115	106	151	plccase	plccase	NOUN
gujaf-115	106	152	of	of	ADP
gujaf-115	106	153	mismanagement	mismanagement	NOUN
gujaf-115	106	154	of	of	ADP
gujaf-115	106	155	capital	capital	NOUN
gujaf-115	106	156	and	and	CCONJ
gujaf-115	106	157	many	many	ADJ
gujaf-115	106	158	other	other	ADJ
gujaf-115	106	159	ones	one	NOUN
gujaf-115	106	160	.	.	PUNCT
gujaf-115	107	1	this	this	PRON
gujaf-115	107	2	has	have	AUX
gujaf-115	107	3	raised	raise	VERB
gujaf-115	107	4	a	a	DET
gujaf-115	107	5	serious	serious	ADJ
gujaf-115	107	6	concern	concern	NOUN
gujaf-115	107	7	as	as	ADP
gujaf-115	107	8	to	to	ADP
gujaf-115	107	9	whether	whether	SCONJ
gujaf-115	107	10	the	the	DET
gujaf-115	107	11	board	board	NOUN
gujaf-115	107	12	of	of	ADP
gujaf-115	107	13	directors	director	NOUN
gujaf-115	107	14	of	of	ADP
gujaf-115	107	15	firms	firm	NOUN
gujaf-115	107	16	saddled	saddle	VERB
gujaf-115	107	17	with	with	ADP
gujaf-115	107	18	responsibility	responsibility	NOUN
gujaf-115	107	19	of	of	ADP
gujaf-115	107	20	curtailing	curtail	VERB
gujaf-115	107	21	bad	bad	ADJ
gujaf-115	107	22	creative	creative	ADJ
gujaf-115	107	23	accounting	accounting	NOUN
gujaf-115	107	24	are	be	AUX
gujaf-115	107	25	really	really	ADV
gujaf-115	107	26	discharging	discharge	VERB
gujaf-115	107	27	their	their	PRON
gujaf-115	107	28	duties	duty	NOUN
gujaf-115	107	29	and	and	CCONJ
gujaf-115	107	30	whether	whether	SCONJ
gujaf-115	107	31	they	they	PRON
gujaf-115	107	32	are	be	AUX
gujaf-115	107	33	adequate	adequate	ADJ
gujaf-115	107	34	enough	enough	ADV
gujaf-115	107	35	to	to	PART
gujaf-115	107	36	deal	deal	VERB
gujaf-115	107	37	with	with	ADP
gujaf-115	107	38	the	the	DET
gujaf-115	107	39	problem	problem	NOUN
gujaf-115	107	40	of	of	ADP
gujaf-115	107	41	accounting	accounting	NOUN
gujaf-115	107	42	scandals	scandal	NOUN
gujaf-115	107	43	?	?	PUNCT
gujaf-115	108	1	the	the	DET
gujaf-115	108	2	board	board	NOUN
gujaf-115	108	3	of	of	ADP
gujaf-115	108	4	an	an	DET
gujaf-115	108	5	organization	organization	NOUN
gujaf-115	108	6	consists	consist	VERB
gujaf-115	108	7	individuals	individual	NOUN
gujaf-115	108	8	of	of	ADP
gujaf-115	108	9	dissimilar	dissimilar	ADJ
gujaf-115	108	10	gender	gender	NOUN
gujaf-115	108	11	saddled	saddle	VERB
gujaf-115	108	12	with	with	ADP
gujaf-115	108	13	the	the	DET
gujaf-115	108	14	tasks	task	NOUN
gujaf-115	108	15	of	of	ADP
gujaf-115	108	16	controlling	control	VERB
gujaf-115	108	17	and	and	CCONJ
gujaf-115	108	18	monitoring	monitor	VERB
gujaf-115	108	19	management	management	NOUN
gujaf-115	108	20	and	and	CCONJ
gujaf-115	108	21	certifying	certify	VERB
gujaf-115	108	22	reliable	reliable	ADJ
gujaf-115	108	23	broadcasting	broadcasting	NOUN
gujaf-115	108	24	of	of	ADP
gujaf-115	108	25	incomes	income	NOUN
gujaf-115	108	26	in	in	ADP
gujaf-115	108	27	the	the	DET
gujaf-115	108	28	interest	interest	NOUN
gujaf-115	108	29	of	of	ADP
gujaf-115	108	30	varied	varied	ADJ
gujaf-115	108	31	owners	owner	NOUN
gujaf-115	108	32	&	&	CCONJ
gujaf-115	108	33	other	other	ADJ
gujaf-115	108	34	participants	participant	NOUN
gujaf-115	108	35	.	.	PUNCT
gujaf-115	109	1	once	once	SCONJ
gujaf-115	109	2	the	the	DET
gujaf-115	109	3	board	board	NOUN
gujaf-115	109	4	of	of	ADP
gujaf-115	109	5	an	an	DET
gujaf-115	109	6	organization	organization	NOUN
gujaf-115	109	7	is	be	AUX
gujaf-115	109	8	not	not	PART
gujaf-115	109	9	well	well	ADV
gujaf-115	109	10	established	establish	VERB
gujaf-115	109	11	,	,	PUNCT
gujaf-115	109	12	the	the	DET
gujaf-115	109	13	organization	organization	NOUN
gujaf-115	109	14	becomes	become	VERB
gujaf-115	109	15	unprotected	unprotected	ADJ
gujaf-115	109	16	to	to	ADP
gujaf-115	109	17	earnings	earning	NOUN
gujaf-115	109	18	abuse	abuse	NOUN
gujaf-115	109	19	from	from	ADP
gujaf-115	109	20	the	the	DET
gujaf-115	109	21	side	side	NOUN
gujaf-115	109	22	of	of	ADP
gujaf-115	109	23	individuals	individual	NOUN
gujaf-115	109	24	burdened	burden	VERB
gujaf-115	109	25	with	with	ADP
gujaf-115	109	26	responsibility	responsibility	NOUN
gujaf-115	109	27	of	of	ADP
gujaf-115	109	28	the	the	DET
gujaf-115	109	29	management	management	NOUN
gujaf-115	109	30	of	of	ADP
gujaf-115	109	31	the	the	DET
gujaf-115	109	32	organization	organization	NOUN
gujaf-115	109	33	(	(	PUNCT
gujaf-115	109	34	enofe	enofe	ADJ
gujaf-115	109	35	,	,	PUNCT
gujaf-115	109	36	iyafekhe	iyafekhe	PROPN
gujaf-115	109	37	&	&	CCONJ
gujaf-115	109	38	eniola	eniola	PROPN
gujaf-115	109	39	,	,	PUNCT
gujaf-115	109	40	2017	2017	NUM
gujaf-115	109	41	)	)	PUNCT
gujaf-115	109	42	.	.	PUNCT
gujaf-115	110	1	the	the	DET
gujaf-115	110	2	existence	existence	NOUN
gujaf-115	110	3	of	of	ADP
gujaf-115	110	4	overseas	overseas	ADJ
gujaf-115	110	5	members	member	NOUN
gujaf-115	110	6	can	can	AUX
gujaf-115	110	7	help	help	VERB
gujaf-115	110	8	deliberations	deliberation	NOUN
gujaf-115	110	9	inside	inside	ADP
gujaf-115	110	10	the	the	DET
gujaf-115	110	11	boardroom	boardroom	NOUN
gujaf-115	110	12	and	and	CCONJ
gujaf-115	110	13	possibly	possibly	ADV
gujaf-115	110	14	contribute	contribute	VERB
gujaf-115	110	15	to	to	ADP
gujaf-115	110	16	improved	improved	ADJ
gujaf-115	110	17	monitoring	monitoring	NOUN
gujaf-115	110	18	efficiency	efficiency	NOUN
gujaf-115	110	19	(	(	PUNCT
gujaf-115	110	20	enofe	enofe	ADJ
gujaf-115	110	21	,	,	PUNCT
gujaf-115	110	22	iyafekhe	iyafekhe	PROPN
gujaf-115	110	23	&	&	CCONJ
gujaf-115	110	24	eniola	eniola	PROPN
gujaf-115	110	25	,	,	PUNCT
gujaf-115	110	26	2017	2017	NUM
gujaf-115	110	27	;	;	PUNCT
gujaf-115	110	28	srinidhi	srinidhi	PROPN
gujaf-115	110	29	,	,	PUNCT
gujaf-115	110	30	gul	gul	PROPN
gujaf-115	110	31	,	,	PUNCT
gujaf-115	110	32	&	&	CCONJ
gujaf-115	110	33	tsu	tsu	PROPN
gujaf-115	110	34	,	,	PUNCT
gujaf-115	110	35	2011	2011	NUM
gujaf-115	110	36	;	;	PUNCT
gujaf-115	110	37	oxelheim	oxelheim	NOUN
gujaf-115	110	38	&	&	CCONJ
gujaf-115	110	39	randoy	randoy	NOUN
gujaf-115	110	40	,	,	PUNCT
gujaf-115	110	41	2003	2003	NUM
gujaf-115	110	42	;	;	PUNCT
gujaf-115	110	43	and	and	CCONJ
gujaf-115	110	44	chiu	chiu	PROPN
gujaf-115	110	45	,	,	PUNCT
gujaf-115	110	46	teoh	teoh	PROPN
gujaf-115	110	47	&	&	CCONJ
gujaf-115	110	48	tian	tian	PROPN
gujaf-115	110	49	,	,	PUNCT
gujaf-115	110	50	2013	2013	NUM
gujaf-115	110	51	)	)	PUNCT
gujaf-115	110	52	.	.	PUNCT
gujaf-115	111	1	3	3	NUM
gujaf-115	111	2	from	from	ADP
gujaf-115	111	3	the	the	DET
gujaf-115	111	4	perspective	perspective	NOUN
gujaf-115	111	5	of	of	ADP
gujaf-115	111	6	this	this	DET
gujaf-115	111	7	study	study	NOUN
gujaf-115	111	8	,	,	PUNCT
gujaf-115	111	9	board	board	NOUN
gujaf-115	111	10	ethnicity	ethnicity	NOUN
gujaf-115	111	11	was	be	AUX
gujaf-115	111	12	looked	look	VERB
gujaf-115	111	13	at	at	ADP
gujaf-115	111	14	from	from	ADP
gujaf-115	111	15	a	a	DET
gujaf-115	111	16	different	different	ADJ
gujaf-115	111	17	angle	angle	NOUN
gujaf-115	111	18	.	.	PUNCT
gujaf-115	112	1	the	the	DET
gujaf-115	112	2	attention	attention	NOUN
gujaf-115	112	3	of	of	ADP
gujaf-115	112	4	researchers	researcher	NOUN
gujaf-115	112	5	(	(	PUNCT
gujaf-115	112	6	such	such	ADJ
gujaf-115	112	7	as	as	ADP
gujaf-115	112	8	almashaqbeh	almashaqbeh	NOUN
gujaf-115	112	9	,	,	PUNCT
gujaf-115	112	10	shaari	shaari	PROPN
gujaf-115	112	11	&	&	CCONJ
gujaf-115	112	12	abdul	abdul	PROPN
gujaf-115	112	13	-	-	PUNCT
gujaf-115	112	14	jabbar	jabbar	PROPN
gujaf-115	112	15	,	,	PUNCT
gujaf-115	112	16	2019	2019	NUM
gujaf-115	112	17	;	;	PUNCT
gujaf-115	112	18	and	and	CCONJ
gujaf-115	112	19	wicaksana	wicaksana	PROPN
gujaf-115	112	20	,	,	PUNCT
gujaf-115	112	21	yunjasih	yunjasih	PROPN
gujaf-115	112	22	&	&	CCONJ
gujaf-115	112	23	handayani	handayani	PROPN
gujaf-115	112	24	,	,	PUNCT
gujaf-115	112	25	2017	2017	NUM
gujaf-115	112	26	)	)	PUNCT
gujaf-115	112	27	had	have	AUX
gujaf-115	112	28	been	be	AUX
gujaf-115	112	29	on	on	ADP
gujaf-115	112	30	diversifying	diversify	VERB
gujaf-115	112	31	board	board	NOUN
gujaf-115	112	32	ethnicity	ethnicity	NOUN
gujaf-115	112	33	to	to	PART
gujaf-115	112	34	reduce	reduce	VERB
gujaf-115	112	35	earnings	earning	NOUN
gujaf-115	112	36	management	management	NOUN
gujaf-115	112	37	through	through	ADP
gujaf-115	112	38	the	the	DET
gujaf-115	112	39	appointment	appointment	NOUN
gujaf-115	112	40	of	of	ADP
gujaf-115	112	41	foreign	foreign	ADJ
gujaf-115	112	42	directors	director	NOUN
gujaf-115	112	43	.	.	PUNCT
gujaf-115	113	1	even	even	ADV
gujaf-115	113	2	though	though	ADV
gujaf-115	113	3	,	,	PUNCT
gujaf-115	113	4	their	their	PRON
gujaf-115	113	5	idea	idea	NOUN
gujaf-115	113	6	is	be	AUX
gujaf-115	113	7	a	a	DET
gujaf-115	113	8	good	good	ADJ
gujaf-115	113	9	one	one	NOUN
gujaf-115	113	10	because	because	SCONJ
gujaf-115	113	11	the	the	DET
gujaf-115	113	12	inclusion	inclusion	NOUN
gujaf-115	113	13	of	of	ADP
gujaf-115	113	14	foreign	foreign	ADJ
gujaf-115	113	15	directors	director	NOUN
gujaf-115	113	16	on	on	ADP
gujaf-115	113	17	boards	board	NOUN
gujaf-115	113	18	can	can	AUX
gujaf-115	113	19	serve	serve	VERB
gujaf-115	113	20	as	as	ADP
gujaf-115	113	21	a	a	DET
gujaf-115	113	22	monitoring	monitoring	NOUN
gujaf-115	113	23	mechanism	mechanism	NOUN
gujaf-115	113	24	that	that	PRON
gujaf-115	113	25	could	could	AUX
gujaf-115	113	26	assist	assist	VERB
gujaf-115	113	27	in	in	ADP
gujaf-115	113	28	declining	decline	VERB
gujaf-115	113	29	earnings	earning	NOUN
gujaf-115	113	30	management	management	NOUN
gujaf-115	113	31	to	to	ADP
gujaf-115	113	32	its	its	PRON
gujaf-115	113	33	barest	bare	ADJ
gujaf-115	113	34	minimum	minimum	NOUN
gujaf-115	113	35	,	,	PUNCT
gujaf-115	113	36	there	there	PRON
gujaf-115	113	37	is	be	VERB
gujaf-115	113	38	need	need	NOUN
gujaf-115	113	39	to	to	PART
gujaf-115	113	40	look	look	VERB
gujaf-115	113	41	into	into	ADP
gujaf-115	113	42	the	the	DET
gujaf-115	113	43	diverse	diverse	ADJ
gujaf-115	113	44	ethnic	ethnic	ADJ
gujaf-115	113	45	groups	group	NOUN
gujaf-115	113	46	in	in	ADP
gujaf-115	113	47	nigeria	nigeria	PROPN
gujaf-115	113	48	usually	usually	ADV
gujaf-115	113	49	present	present	ADJ
gujaf-115	113	50	on	on	ADP
gujaf-115	113	51	the	the	DET
gujaf-115	113	52	boards	board	NOUN
gujaf-115	113	53	as	as	SCONJ
gujaf-115	113	54	that	that	PRON
gujaf-115	113	55	may	may	AUX
gujaf-115	113	56	play	play	VERB
gujaf-115	113	57	a	a	DET
gujaf-115	113	58	major	major	ADJ
gujaf-115	113	59	role	role	NOUN
gujaf-115	113	60	in	in	ADP
gujaf-115	113	61	controlling	control	VERB
gujaf-115	113	62	earnings	earning	NOUN
gujaf-115	113	63	manipulation	manipulation	NOUN
gujaf-115	113	64	.	.	PUNCT
gujaf-115	114	1	the	the	DET
gujaf-115	114	2	diversity	diversity	NOUN
gujaf-115	114	3	of	of	ADP
gujaf-115	114	4	ethnic	ethnic	ADJ
gujaf-115	114	5	groups	group	NOUN
gujaf-115	114	6	from	from	ADP
gujaf-115	114	7	religious	religious	ADJ
gujaf-115	114	8	,	,	PUNCT
gujaf-115	114	9	cultural	cultural	ADJ
gujaf-115	114	10	and	and	CCONJ
gujaf-115	114	11	political	political	ADJ
gujaf-115	114	12	background	background	NOUN
gujaf-115	114	13	is	be	AUX
gujaf-115	114	14	expected	expect	VERB
gujaf-115	114	15	to	to	PART
gujaf-115	114	16	serve	serve	VERB
gujaf-115	114	17	as	as	ADP
gujaf-115	114	18	a	a	DET
gujaf-115	114	19	good	good	ADJ
gujaf-115	114	20	tendency	tendency	NOUN
gujaf-115	114	21	of	of	ADP
gujaf-115	114	22	becoming	become	VERB
gujaf-115	114	23	a	a	DET
gujaf-115	114	24	strong	strong	ADJ
gujaf-115	114	25	tool	tool	NOUN
gujaf-115	114	26	of	of	ADP
gujaf-115	114	27	monitoring	monitor	VERB
gujaf-115	114	28	mechanism	mechanism	NOUN
gujaf-115	114	29	to	to	PART
gujaf-115	114	30	prevent	prevent	VERB
gujaf-115	114	31	creative	creative	ADJ
gujaf-115	114	32	accounting	accounting	NOUN
gujaf-115	114	33	.	.	PUNCT
gujaf-115	115	1	therefore	therefore	ADV
gujaf-115	115	2	,	,	PUNCT
gujaf-115	115	3	this	this	DET
gujaf-115	115	4	study	study	NOUN
gujaf-115	115	5	looked	look	VERB
gujaf-115	115	6	at	at	ADP
gujaf-115	115	7	board	board	NOUN
gujaf-115	115	8	ethnicity	ethnicity	NOUN
gujaf-115	115	9	from	from	ADP
gujaf-115	115	10	the	the	DET
gujaf-115	115	11	perspective	perspective	NOUN
gujaf-115	115	12	of	of	ADP
gujaf-115	115	13	representation	representation	NOUN
gujaf-115	115	14	on	on	ADP
gujaf-115	115	15	the	the	DET
gujaf-115	115	16	boards	board	NOUN
gujaf-115	115	17	from	from	ADP
gujaf-115	115	18	different	different	ADJ
gujaf-115	115	19	nigerian	nigerian	ADJ
gujaf-115	115	20	ethnic	ethnic	ADJ
gujaf-115	115	21	groups	group	NOUN
gujaf-115	115	22	such	such	ADJ
gujaf-115	115	23	as	as	ADP
gujaf-115	115	24	yoruba	yoruba	PROPN
gujaf-115	115	25	,	,	PUNCT
gujaf-115	115	26	hausa	hausa	NOUN
gujaf-115	115	27	/	/	SYM
gujaf-115	115	28	fulani	fulani	PROPN
gujaf-115	115	29	,	,	PUNCT
gujaf-115	115	30	igbo	igbo	PROPN
gujaf-115	115	31	and	and	CCONJ
gujaf-115	115	32	others	other	NOUN
gujaf-115	115	33	in	in	ADP
gujaf-115	115	34	order	order	NOUN
gujaf-115	115	35	to	to	PART
gujaf-115	115	36	find	find	VERB
gujaf-115	115	37	out	out	ADP
gujaf-115	115	38	whether	whether	SCONJ
gujaf-115	115	39	they	they	PRON
gujaf-115	115	40	influence	influence	VERB
gujaf-115	115	41	creative	creative	ADJ
gujaf-115	115	42	accounting	accounting	NOUN
gujaf-115	115	43	especially	especially	ADV
gujaf-115	115	44	with	with	ADP
gujaf-115	115	45	the	the	DET
gujaf-115	115	46	mediating	mediate	VERB
gujaf-115	115	47	effect	effect	NOUN
gujaf-115	115	48	of	of	ADP
gujaf-115	115	49	audit	audit	NOUN
gujaf-115	115	50	committee	committee	NOUN
gujaf-115	115	51	in	in	ADP
gujaf-115	115	52	reducing	reduce	VERB
gujaf-115	115	53	earnings	earning	NOUN
gujaf-115	115	54	manipulation	manipulation	NOUN
gujaf-115	115	55	.	.	PUNCT
gujaf-115	116	1	based	base	VERB
gujaf-115	116	2	on	on	ADP
gujaf-115	116	3	the	the	DET
gujaf-115	116	4	existing	exist	VERB
gujaf-115	116	5	literature	literature	NOUN
gujaf-115	116	6	such	such	ADJ
gujaf-115	116	7	as	as	ADP
gujaf-115	116	8	abbas	abbas	PROPN
gujaf-115	116	9	(	(	PUNCT
gujaf-115	116	10	2020	2020	NUM
gujaf-115	116	11	)	)	PUNCT
gujaf-115	116	12	,	,	PUNCT
gujaf-115	116	13	triki	triki	PROPN
gujaf-115	116	14	(	(	PUNCT
gujaf-115	116	15	2018	2018	NUM
gujaf-115	116	16	)	)	PUNCT
gujaf-115	116	17	,	,	PUNCT
gujaf-115	116	18	shehu	shehu	NOUN
gujaf-115	116	19	and	and	CCONJ
gujaf-115	116	20	garba	garba	PROPN
gujaf-115	116	21	(	(	PUNCT
gujaf-115	116	22	2014	2014	NUM
gujaf-115	116	23	)	)	PUNCT
gujaf-115	116	24	,	,	PUNCT
gujaf-115	116	25	osayantin	osayantin	NOUN
gujaf-115	116	26	and	and	CCONJ
gujaf-115	116	27	embele	embele	PROPN
gujaf-115	116	28	(	(	PUNCT
gujaf-115	116	29	2019	2019	NUM
gujaf-115	116	30	)	)	PUNCT
gujaf-115	116	31	,	,	PUNCT
gujaf-115	116	32	alqatan	alqatan	PROPN
gujaf-115	116	33	(	(	PUNCT
gujaf-115	116	34	2019	2019	NUM
gujaf-115	116	35	)	)	PUNCT
gujaf-115	116	36	it	it	PRON
gujaf-115	116	37	was	be	AUX
gujaf-115	116	38	palpable	palpable	ADJ
gujaf-115	116	39	and	and	CCONJ
gujaf-115	116	40	evident	evident	ADJ
gujaf-115	116	41	that	that	SCONJ
gujaf-115	116	42	a	a	DET
gujaf-115	116	43	lot	lot	NOUN
gujaf-115	116	44	of	of	ADP
gujaf-115	116	45	controversies	controversy	NOUN
gujaf-115	116	46	exist	exist	VERB
gujaf-115	116	47	and	and	CCONJ
gujaf-115	116	48	the	the	DET
gujaf-115	116	49	position	position	NOUN
gujaf-115	116	50	of	of	ADP
gujaf-115	116	51	literature	literature	NOUN
gujaf-115	116	52	on	on	ADP
gujaf-115	116	53	corporate	corporate	ADJ
gujaf-115	116	54	board	board	NOUN
gujaf-115	116	55	dynamic	dynamic	ADJ
gujaf-115	116	56	,	,	PUNCT
gujaf-115	116	57	audit	audit	NOUN
gujaf-115	116	58	committee	committee	NOUN
gujaf-115	116	59	and	and	CCONJ
gujaf-115	116	60	creative	creative	ADJ
gujaf-115	116	61	accounting	accounting	NOUN
gujaf-115	116	62	was	be	AUX
gujaf-115	116	63	inconclusive	inconclusive	ADJ
gujaf-115	116	64	.	.	PUNCT
gujaf-115	117	1	even	even	ADV
gujaf-115	117	2	though	though	ADV
gujaf-115	117	3	,	,	PUNCT
gujaf-115	117	4	much	much	ADJ
gujaf-115	117	5	research	research	NOUN
gujaf-115	117	6	have	have	AUX
gujaf-115	117	7	been	be	AUX
gujaf-115	117	8	conducted	conduct	VERB
gujaf-115	117	9	on	on	ADP
gujaf-115	117	10	board	board	NOUN
gujaf-115	117	11	dynamism	dynamism	NOUN
gujaf-115	117	12	and	and	CCONJ
gujaf-115	117	13	unethical	unethical	ADJ
gujaf-115	117	14	accounting	accounting	NOUN
gujaf-115	117	15	,	,	PUNCT
gujaf-115	117	16	it	it	PRON
gujaf-115	117	17	was	be	AUX
gujaf-115	117	18	clear	clear	ADJ
gujaf-115	117	19	that	that	SCONJ
gujaf-115	117	20	in	in	ADP
gujaf-115	117	21	nigeria	nigeria	PROPN
gujaf-115	117	22	insignificant	insignificant	ADJ
gujaf-115	117	23	amount	amount	NOUN
gujaf-115	117	24	only	only	ADV
gujaf-115	117	25	have	have	AUX
gujaf-115	117	26	been	be	AUX
gujaf-115	117	27	carried	carry	VERB
gujaf-115	117	28	out	out	ADP
gujaf-115	117	29	and	and	CCONJ
gujaf-115	117	30	based	base	VERB
gujaf-115	117	31	on	on	ADP
gujaf-115	117	32	the	the	DET
gujaf-115	117	33	study	study	NOUN
gujaf-115	117	34	researchers	researcher	NOUN
gujaf-115	117	35	’	’	PART
gujaf-115	117	36	knowledge	knowledge	NOUN
gujaf-115	117	37	none	none	NOUN
gujaf-115	117	38	was	be	AUX
gujaf-115	117	39	conducted	conduct	VERB
gujaf-115	117	40	on	on	ADP
gujaf-115	117	41	the	the	DET
gujaf-115	117	42	entire	entire	ADJ
gujaf-115	117	43	listed	list	VERB
gujaf-115	117	44	firms	firm	NOUN
gujaf-115	117	45	in	in	ADP
gujaf-115	117	46	nigeria	nigeria	PROPN
gujaf-115	117	47	especially	especially	ADV
gujaf-115	117	48	the	the	DET
gujaf-115	117	49	listed	list	VERB
gujaf-115	117	50	non	non	ADJ
gujaf-115	117	51	-	-	ADJ
gujaf-115	117	52	financial	financial	ADJ
gujaf-115	117	53	firms	firm	NOUN
gujaf-115	117	54	and	and	CCONJ
gujaf-115	117	55	this	this	PRON
gujaf-115	117	56	serves	serve	VERB
gujaf-115	117	57	as	as	ADP
gujaf-115	117	58	one	one	NUM
gujaf-115	117	59	of	of	ADP
gujaf-115	117	60	the	the	DET
gujaf-115	117	61	gaps	gap	NOUN
gujaf-115	117	62	of	of	ADP
gujaf-115	117	63	this	this	DET
gujaf-115	117	64	study	study	NOUN
gujaf-115	117	65	.	.	PUNCT
gujaf-115	118	1	the	the	DET
gujaf-115	118	2	divergent	divergent	ADJ
gujaf-115	118	3	views	view	NOUN
gujaf-115	118	4	might	might	AUX
gujaf-115	118	5	be	be	AUX
gujaf-115	118	6	as	as	ADP
gujaf-115	118	7	a	a	DET
gujaf-115	118	8	result	result	NOUN
gujaf-115	118	9	of	of	ADP
gujaf-115	118	10	the	the	DET
gujaf-115	118	11	diverse	diverse	ADJ
gujaf-115	118	12	industries	industry	NOUN
gujaf-115	118	13	,	,	PUNCT
gujaf-115	118	14	periods	period	NOUN
gujaf-115	118	15	,	,	PUNCT
gujaf-115	118	16	methods	method	NOUN
gujaf-115	118	17	,	,	PUNCT
gujaf-115	118	18	variables	variable	NOUN
gujaf-115	118	19	that	that	SCONJ
gujaf-115	118	20	the	the	DET
gujaf-115	118	21	studies	study	NOUN
gujaf-115	118	22	used	use	VERB
gujaf-115	118	23	and	and	CCONJ
gujaf-115	118	24	also	also	ADV
gujaf-115	118	25	the	the	DET
gujaf-115	118	26	nature	nature	NOUN
gujaf-115	118	27	of	of	ADP
gujaf-115	118	28	the	the	DET
gujaf-115	118	29	economy	economy	NOUN
gujaf-115	118	30	of	of	ADP
gujaf-115	118	31	the	the	DET
gujaf-115	118	32	nations	nation	NOUN
gujaf-115	118	33	in	in	ADP
gujaf-115	118	34	which	which	PRON
gujaf-115	118	35	the	the	DET
gujaf-115	118	36	studies	study	NOUN
gujaf-115	118	37	were	be	AUX
gujaf-115	118	38	conducted	conduct	VERB
gujaf-115	118	39	.	.	PUNCT
gujaf-115	119	1	even	even	ADV
gujaf-115	119	2	though	though	ADV
gujaf-115	119	3	,	,	PUNCT
gujaf-115	119	4	numerous	numerous	ADJ
gujaf-115	119	5	studies	study	NOUN
gujaf-115	119	6	exist	exist	VERB
gujaf-115	119	7	on	on	ADP
gujaf-115	119	8	the	the	DET
gujaf-115	119	9	relationship	relationship	NOUN
gujaf-115	119	10	between	between	ADP
gujaf-115	119	11	corporate	corporate	ADJ
gujaf-115	119	12	board	board	NOUN
gujaf-115	119	13	dynamic	dynamic	ADJ
gujaf-115	119	14	and	and	CCONJ
gujaf-115	119	15	creative	creative	ADJ
gujaf-115	119	16	accounting	accounting	NOUN
gujaf-115	119	17	worldwide	worldwide	ADV
gujaf-115	119	18	(	(	PUNCT
gujaf-115	119	19	such	such	ADJ
gujaf-115	119	20	as	as	ADP
gujaf-115	119	21	saona	saona	PROPN
gujaf-115	119	22	,	,	PUNCT
gujaf-115	119	23	muro	muro	PROPN
gujaf-115	119	24	&	&	CCONJ
gujaf-115	119	25	baier	baier	PROPN
gujaf-115	119	26	-	-	PUNCT
gujaf-115	119	27	fuentes	fuente	NOUN
gujaf-115	119	28	,	,	PUNCT
gujaf-115	119	29	2019	2019	NUM
gujaf-115	119	30	;	;	PUNCT
gujaf-115	119	31	alden	alden	PROPN
gujaf-115	119	32	,	,	PUNCT
gujaf-115	119	33	ganis	ganis	PROPN
gujaf-115	119	34	,	,	PUNCT
gujaf-115	119	35	roekhudin	roekhudin	NOUN
gujaf-115	119	36	&	&	CCONJ
gujaf-115	119	37	andayani	andayani	ADJ
gujaf-115	119	38	,	,	PUNCT
gujaf-115	119	39	2019	2019	NUM
gujaf-115	119	40	;	;	PUNCT
gujaf-115	119	41	fan	fan	PROPN
gujaf-115	119	42	,	,	PUNCT
gujaf-115	119	43	jiang	jiang	PROPN
gujaf-115	119	44	,	,	PUNCT
gujaf-115	119	45	zhang	zhang	PROPN
gujaf-115	119	46	&	&	CCONJ
gujaf-115	119	47	zhou	zhou	PROPN
gujaf-115	119	48	,	,	PUNCT
gujaf-115	119	49	2019	2019	NUM
gujaf-115	119	50	)	)	PUNCT
gujaf-115	119	51	but	but	CCONJ
gujaf-115	119	52	to	to	ADP
gujaf-115	119	53	the	the	DET
gujaf-115	119	54	study	study	NOUN
gujaf-115	119	55	researchers	researcher	NOUN
gujaf-115	119	56	’	’	PART
gujaf-115	119	57	best	good	ADJ
gujaf-115	119	58	knowledge	knowledge	NOUN
gujaf-115	119	59	none	none	NOUN
gujaf-115	119	60	of	of	ADP
gujaf-115	119	61	the	the	DET
gujaf-115	119	62	studies	study	NOUN
gujaf-115	119	63	studied	study	VERB
gujaf-115	119	64	ac	ac	PROPN
gujaf-115	119	65	mediating	mediate	VERB
gujaf-115	119	66	influence	influence	NOUN
gujaf-115	119	67	on	on	ADP
gujaf-115	119	68	the	the	DET
gujaf-115	119	69	association	association	NOUN
gujaf-115	119	70	between	between	ADP
gujaf-115	119	71	corporate	corporate	ADJ
gujaf-115	119	72	board	board	NOUN
gujaf-115	119	73	dynamic	dynamic	ADJ
gujaf-115	119	74	and	and	CCONJ
gujaf-115	119	75	creative	creative	ADJ
gujaf-115	119	76	accounting	accounting	NOUN
gujaf-115	119	77	especially	especially	ADV
gujaf-115	119	78	in	in	ADP
gujaf-115	119	79	nigeria	nigeria	PROPN
gujaf-115	119	80	and	and	CCONJ
gujaf-115	119	81	in	in	ADP
gujaf-115	119	82	the	the	DET
gujaf-115	119	83	world	world	NOUN
gujaf-115	119	84	at	at	ADP
gujaf-115	119	85	large	large	ADJ
gujaf-115	119	86	.	.	PUNCT
gujaf-115	120	1	therefore	therefore	ADV
gujaf-115	120	2	,	,	PUNCT
gujaf-115	120	3	this	this	DET
gujaf-115	120	4	study	study	NOUN
gujaf-115	120	5	addresses	address	VERB
gujaf-115	120	6	the	the	DET
gujaf-115	120	7	question	question	NOUN
gujaf-115	120	8	“	"	PUNCT
gujaf-115	120	9	does	do	AUX
gujaf-115	120	10	audit	audit	NOUN
gujaf-115	120	11	committee	committee	NOUN
gujaf-115	120	12	mediate	mediate	VERB
gujaf-115	120	13	the	the	DET
gujaf-115	120	14	relationship	relationship	NOUN
gujaf-115	120	15	between	between	ADP
gujaf-115	120	16	board	board	NOUN
gujaf-115	120	17	dynamic	dynamic	ADJ
gujaf-115	120	18	and	and	CCONJ
gujaf-115	120	19	creative	creative	ADJ
gujaf-115	120	20	accounting	accounting	NOUN
gujaf-115	120	21	of	of	ADP
gujaf-115	120	22	firms	firm	NOUN
gujaf-115	120	23	in	in	ADP
gujaf-115	120	24	nigeria	nigeria	PROPN
gujaf-115	120	25	?	?	PUNCT
gujaf-115	120	26	”	"	PUNCT
gujaf-115	121	1	the	the	DET
gujaf-115	121	2	leading	lead	VERB
gujaf-115	121	3	aim	aim	NOUN
gujaf-115	121	4	of	of	ADP
gujaf-115	121	5	the	the	DET
gujaf-115	121	6	study	study	NOUN
gujaf-115	121	7	is	be	AUX
gujaf-115	121	8	therefore	therefore	ADV
gujaf-115	121	9	to	to	PART
gujaf-115	121	10	evaluate	evaluate	VERB
gujaf-115	121	11	the	the	DET
gujaf-115	121	12	mediating	mediate	VERB
gujaf-115	121	13	effect	effect	NOUN
gujaf-115	121	14	of	of	ADP
gujaf-115	121	15	audit	audit	NOUN
gujaf-115	121	16	committee	committee	NOUN
gujaf-115	121	17	on	on	ADP
gujaf-115	121	18	the	the	DET
gujaf-115	121	19	relationship	relationship	NOUN
gujaf-115	121	20	between	between	ADP
gujaf-115	121	21	board	board	NOUN
gujaf-115	121	22	gender	gender	NOUN
gujaf-115	121	23	diversity	diversity	NOUN
gujaf-115	121	24	,	,	PUNCT
gujaf-115	121	25	ethnicity	ethnicity	NOUN
gujaf-115	121	26	,	,	PUNCT
gujaf-115	121	27	reputation	reputation	NOUN
gujaf-115	121	28	,	,	PUNCT
gujaf-115	121	29	nationality	nationality	NOUN
gujaf-115	121	30	,	,	PUNCT
gujaf-115	121	31	risk	risk	NOUN
gujaf-115	121	32	and	and	CCONJ
gujaf-115	121	33	capability	capability	NOUN
gujaf-115	121	34	and	and	CCONJ
gujaf-115	121	35	creative	creative	ADJ
gujaf-115	121	36	accounting	accounting	NOUN
gujaf-115	121	37	of	of	ADP
gujaf-115	121	38	listed	list	VERB
gujaf-115	121	39	firms	firm	NOUN
gujaf-115	121	40	in	in	ADP
gujaf-115	121	41	nigeria	nigeria	PROPN
gujaf-115	121	42	from	from	ADP
gujaf-115	121	43	2010	2010	NUM
gujaf-115	121	44	to	to	ADP
gujaf-115	121	45	2019	2019	NUM
gujaf-115	121	46	.	.	PUNCT
gujaf-115	122	1	in	in	ADP
gujaf-115	122	2	order	order	NOUN
gujaf-115	122	3	to	to	PART
gujaf-115	122	4	achieve	achieve	VERB
gujaf-115	122	5	the	the	DET
gujaf-115	122	6	aim	aim	NOUN
gujaf-115	122	7	,	,	PUNCT
gujaf-115	122	8	the	the	DET
gujaf-115	122	9	study	study	NOUN
gujaf-115	122	10	hypothesised	hypothesise	VERB
gujaf-115	122	11	that	that	DET
gujaf-115	122	12	audit	audit	NOUN
gujaf-115	122	13	committee	committee	NOUN
gujaf-115	122	14	has	have	VERB
gujaf-115	122	15	no	no	DET
gujaf-115	122	16	mediating	mediate	VERB
gujaf-115	122	17	effect	effect	NOUN
gujaf-115	122	18	on	on	ADP
gujaf-115	122	19	the	the	DET
gujaf-115	122	20	connection	connection	NOUN
gujaf-115	122	21	between	between	ADP
gujaf-115	122	22	board	board	NOUN
gujaf-115	122	23	dynamic	dynamic	ADJ
gujaf-115	122	24	and	and	CCONJ
gujaf-115	122	25	creative	creative	ADJ
gujaf-115	122	26	accounting	accounting	NOUN
gujaf-115	122	27	of	of	ADP
gujaf-115	122	28	listed	list	VERB
gujaf-115	122	29	firms	firm	NOUN
gujaf-115	122	30	in	in	ADP
gujaf-115	122	31	nigeria	nigeria	PROPN
gujaf-115	122	32	.	.	PUNCT
gujaf-115	123	1	board	board	NOUN
gujaf-115	123	2	of	of	ADP
gujaf-115	123	3	directors	director	NOUN
gujaf-115	123	4	of	of	ADP
gujaf-115	123	5	the	the	DET
gujaf-115	123	6	listed	list	VERB
gujaf-115	123	7	firms	firm	NOUN
gujaf-115	123	8	will	will	AUX
gujaf-115	123	9	greatly	greatly	ADV
gujaf-115	123	10	benefit	benefit	VERB
gujaf-115	123	11	from	from	ADP
gujaf-115	123	12	the	the	DET
gujaf-115	123	13	study	study	NOUN
gujaf-115	123	14	as	as	SCONJ
gujaf-115	123	15	the	the	DET
gujaf-115	123	16	findings	finding	NOUN
gujaf-115	123	17	might	might	AUX
gujaf-115	123	18	help	help	VERB
gujaf-115	123	19	them	they	PRON
gujaf-115	123	20	efficiently	efficiently	ADV
gujaf-115	123	21	in	in	ADP
gujaf-115	123	22	seeing	see	VERB
gujaf-115	123	23	the	the	DET
gujaf-115	123	24	importance	importance	NOUN
gujaf-115	123	25	and	and	CCONJ
gujaf-115	123	26	mediating	mediate	VERB
gujaf-115	123	27	powers	power	NOUN
gujaf-115	123	28	that	that	PRON
gujaf-115	123	29	audit	audit	NOUN
gujaf-115	123	30	committees	committee	NOUN
gujaf-115	123	31	possessed	possess	VERB
gujaf-115	123	32	especially	especially	ADV
gujaf-115	123	33	in	in	ADP
gujaf-115	123	34	dealing	deal	VERB
gujaf-115	123	35	with	with	ADP
gujaf-115	123	36	creative	creative	ADJ
gujaf-115	123	37	accounting	accounting	NOUN
gujaf-115	123	38	.	.	PUNCT
gujaf-115	124	1	it	it	PRON
gujaf-115	124	2	will	will	AUX
gujaf-115	124	3	also	also	ADV
gujaf-115	124	4	assist	assist	VERB
gujaf-115	124	5	them	they	PRON
gujaf-115	124	6	in	in	ADP
gujaf-115	124	7	formulating	formulate	VERB
gujaf-115	124	8	policies	policy	NOUN
gujaf-115	124	9	that	that	PRON
gujaf-115	124	10	will	will	AUX
gujaf-115	124	11	block	block	VERB
gujaf-115	124	12	some	some	DET
gujaf-115	124	13	loopholes	loophole	NOUN
gujaf-115	124	14	which	which	PRON
gujaf-115	124	15	give	give	VERB
gujaf-115	124	16	room	room	NOUN
gujaf-115	124	17	to	to	ADP
gujaf-115	124	18	earnings	earning	NOUN
gujaf-115	124	19	manipulation	manipulation	NOUN
gujaf-115	124	20	.	.	PUNCT
gujaf-115	125	1	2	2	X
gujaf-115	125	2	.	.	X
gujaf-115	125	3	theory	theory	NOUN
gujaf-115	125	4	and	and	CCONJ
gujaf-115	125	5	practice	practice	NOUN
gujaf-115	125	6	saona	saona	PROPN
gujaf-115	125	7	,	,	PUNCT
gujaf-115	125	8	muro	muro	NOUN
gujaf-115	125	9	,	,	PUNCT
gujaf-115	125	10	martín	martín	NOUN
gujaf-115	125	11	and	and	CCONJ
gujaf-115	125	12	baier	baier	NOUN
gujaf-115	125	13	-	-	PUNCT
gujaf-115	125	14	fuentes	fuentes	PROPN
gujaf-115	125	15	(	(	PUNCT
gujaf-115	125	16	2019	2019	NUM
gujaf-115	125	17	)	)	PUNCT
gujaf-115	125	18	,	,	PUNCT
gujaf-115	125	19	alden	alden	PROPN
gujaf-115	125	20	,	,	PUNCT
gujaf-115	125	21	ganis	ganis	PROPN
gujaf-115	125	22	,	,	PUNCT
gujaf-115	125	23	roekhudin	roekhudin	VERB
gujaf-115	125	24	and	and	CCONJ
gujaf-115	125	25	andayani	andayani	ADJ
gujaf-115	125	26	(	(	PUNCT
gujaf-115	125	27	2019	2019	NUM
gujaf-115	125	28	)	)	PUNCT
gujaf-115	125	29	,	,	PUNCT
gujaf-115	125	30	fan	fan	PROPN
gujaf-115	125	31	,	,	PUNCT
gujaf-115	125	32	jiang	jiang	PROPN
gujaf-115	125	33	,	,	PUNCT
gujaf-115	125	34	zhang	zhang	PROPN
gujaf-115	125	35	and	and	CCONJ
gujaf-115	125	36	zhou	zhou	PROPN
gujaf-115	125	37	(	(	PUNCT
gujaf-115	125	38	2019	2019	NUM
gujaf-115	125	39	)	)	PUNCT
gujaf-115	125	40	,	,	PUNCT
gujaf-115	125	41	triki	triki	PROPN
gujaf-115	125	42	(	(	PUNCT
gujaf-115	125	43	2018	2018	NUM
gujaf-115	125	44	)	)	PUNCT
gujaf-115	125	45	,	,	PUNCT
gujaf-115	125	46	kyaw	kyaw	PROPN
gujaf-115	125	47	,	,	PUNCT
gujaf-115	125	48	olugbode	olugbode	NOUN
gujaf-115	125	49	and	and	CCONJ
gujaf-115	125	50	petracci	petracci	NOUN
gujaf-115	125	51	(	(	PUNCT
gujaf-115	125	52	2015	2015	NUM
gujaf-115	125	53	)	)	PUNCT
gujaf-115	125	54	,	,	PUNCT
gujaf-115	125	55	and	and	CCONJ
gujaf-115	125	56	gavious	gavious	ADJ
gujaf-115	125	57	,	,	PUNCT
gujaf-115	125	58	segev	segev	NOUN
gujaf-115	125	59	and	and	CCONJ
gujaf-115	125	60	yosef	yosef	PROPN
gujaf-115	125	61	(	(	PUNCT
gujaf-115	125	62	2012	2012	NUM
gujaf-115	125	63	)	)	PUNCT
gujaf-115	125	64	examined	examine	VERB
gujaf-115	125	65	the	the	DET
gujaf-115	125	66	influence	influence	NOUN
gujaf-115	125	67	of	of	ADP
gujaf-115	125	68	bgd	bgd	NOUN
gujaf-115	125	69	on	on	ADP
gujaf-115	125	70	managerial	managerial	ADJ
gujaf-115	125	71	4	4	NUM
gujaf-115	125	72	opportunistic	opportunistic	ADJ
gujaf-115	125	73	behaviour	behaviour	NOUN
gujaf-115	125	74	.	.	PUNCT
gujaf-115	126	1	the	the	DET
gujaf-115	126	2	studies	study	NOUN
gujaf-115	126	3	found	find	VERB
gujaf-115	126	4	among	among	ADP
gujaf-115	126	5	other	other	ADJ
gujaf-115	126	6	things	thing	NOUN
gujaf-115	126	7	that	that	PRON
gujaf-115	126	8	,	,	PUNCT
gujaf-115	126	9	there	there	PRON
gujaf-115	126	10	are	be	VERB
gujaf-115	126	11	benefits	benefit	NOUN
gujaf-115	126	12	attached	attach	VERB
gujaf-115	126	13	to	to	ADP
gujaf-115	126	14	balancing	balance	VERB
gujaf-115	126	15	gender	gender	NOUN
gujaf-115	126	16	on	on	ADP
gujaf-115	126	17	board	board	NOUN
gujaf-115	126	18	.	.	PUNCT
gujaf-115	127	1	a	a	DET
gujaf-115	127	2	sensible	sensible	ADJ
gujaf-115	127	3	balanced	balanced	ADJ
gujaf-115	127	4	board	board	NOUN
gujaf-115	127	5	lean	lean	ADJ
gujaf-115	127	6	towards	towards	ADP
gujaf-115	127	7	lessens	lessen	VERB
gujaf-115	127	8	em	em	PRON
gujaf-115	127	9	practices	practice	NOUN
gujaf-115	127	10	.	.	PUNCT
gujaf-115	128	1	on	on	ADP
gujaf-115	128	2	the	the	DET
gujaf-115	128	3	other	other	ADJ
gujaf-115	128	4	hand	hand	NOUN
gujaf-115	128	5	,	,	PUNCT
gujaf-115	128	6	enofe	enofe	ADJ
gujaf-115	128	7	,	,	PUNCT
gujaf-115	128	8	iyafekhe	iyafekhe	ADJ
gujaf-115	128	9	and	and	CCONJ
gujaf-115	128	10	eniola	eniola	PROPN
gujaf-115	128	11	(	(	PUNCT
gujaf-115	128	12	2017	2017	NUM
gujaf-115	128	13	)	)	PUNCT
gujaf-115	128	14	and	and	CCONJ
gujaf-115	128	15	masliza	masliza	NOUN
gujaf-115	128	16	,	,	PUNCT
gujaf-115	128	17	wasiuzzaman	wasiuzzaman	NOUN
gujaf-115	128	18	and	and	CCONJ
gujaf-115	128	19	mohamad	mohamad	PROPN
gujaf-115	128	20	(	(	PUNCT
gujaf-115	128	21	2016	2016	NUM
gujaf-115	128	22	)	)	PUNCT
gujaf-115	128	23	evaluated	evaluate	VERB
gujaf-115	128	24	the	the	DET
gujaf-115	128	25	effect	effect	NOUN
gujaf-115	128	26	of	of	ADP
gujaf-115	128	27	board	board	NOUN
gujaf-115	128	28	ethnicity	ethnicity	NOUN
gujaf-115	128	29	on	on	ADP
gujaf-115	128	30	the	the	DET
gujaf-115	128	31	earnings	earning	NOUN
gujaf-115	128	32	management	management	NOUN
gujaf-115	128	33	of	of	ADP
gujaf-115	128	34	firms	firm	NOUN
gujaf-115	128	35	.	.	PUNCT
gujaf-115	129	1	the	the	DET
gujaf-115	129	2	studies	study	NOUN
gujaf-115	129	3	found	find	VERB
gujaf-115	129	4	be	be	AUX
gujaf-115	129	5	to	to	PART
gujaf-115	129	6	be	be	AUX
gujaf-115	129	7	highly	highly	ADV
gujaf-115	129	8	correlated	correlate	VERB
gujaf-115	129	9	with	with	ADP
gujaf-115	129	10	management	management	NOUN
gujaf-115	129	11	opportunistic	opportunistic	ADJ
gujaf-115	129	12	attitude	attitude	NOUN
gujaf-115	129	13	towards	towards	ADP
gujaf-115	129	14	craft	craft	NOUN
gujaf-115	129	15	accounting	accounting	NOUN
gujaf-115	129	16	.	.	PUNCT
gujaf-115	130	1	it	it	PRON
gujaf-115	130	2	signals	signal	VERB
gujaf-115	130	3	that	that	SCONJ
gujaf-115	130	4	,	,	PUNCT
gujaf-115	130	5	the	the	DET
gujaf-115	130	6	appointment	appointment	NOUN
gujaf-115	130	7	of	of	ADP
gujaf-115	130	8	different	different	ADJ
gujaf-115	130	9	ethnic	ethnic	ADJ
gujaf-115	130	10	personnel	personnel	NOUN
gujaf-115	130	11	may	may	AUX
gujaf-115	130	12	be	be	AUX
gujaf-115	130	13	due	due	ADJ
gujaf-115	130	14	to	to	ADP
gujaf-115	130	15	their	their	PRON
gujaf-115	130	16	connection	connection	NOUN
gujaf-115	130	17	rather	rather	ADV
gujaf-115	130	18	than	than	ADP
gujaf-115	130	19	their	their	PRON
gujaf-115	130	20	technical	technical	ADJ
gujaf-115	130	21	expertise	expertise	NOUN
gujaf-115	130	22	.	.	PUNCT
gujaf-115	131	1	diermeier	diermeier	NOUN
gujaf-115	131	2	(	(	PUNCT
gujaf-115	131	3	2018	2018	NUM
gujaf-115	131	4	)	)	PUNCT
gujaf-115	131	5	found	find	VERB
gujaf-115	131	6	that	that	SCONJ
gujaf-115	131	7	positive	positive	ADJ
gujaf-115	131	8	firm	firm	ADJ
gujaf-115	131	9	reputation	reputation	NOUN
gujaf-115	131	10	takes	take	VERB
gujaf-115	131	11	a	a	DET
gujaf-115	131	12	lengthy	lengthy	ADJ
gujaf-115	131	13	duration	duration	NOUN
gujaf-115	131	14	of	of	ADP
gujaf-115	131	15	time	time	NOUN
gujaf-115	131	16	to	to	PART
gujaf-115	131	17	establish	establish	VERB
gujaf-115	131	18	.	.	PUNCT
gujaf-115	132	1	by	by	ADP
gujaf-115	132	2	setting	set	VERB
gujaf-115	132	3	strong	strong	ADJ
gujaf-115	132	4	guiding	guide	VERB
gujaf-115	132	5	principle	principle	NOUN
gujaf-115	132	6	and	and	CCONJ
gujaf-115	132	7	stressing	stress	VERB
gujaf-115	132	8	the	the	DET
gujaf-115	132	9	necessity	necessity	NOUN
gujaf-115	132	10	to	to	PART
gujaf-115	132	11	protect	protect	VERB
gujaf-115	132	12	the	the	DET
gujaf-115	132	13	firm	firm	NOUN
gujaf-115	132	14	’s	’s	PART
gujaf-115	132	15	reputation	reputation	NOUN
gujaf-115	132	16	,	,	PUNCT
gujaf-115	132	17	the	the	DET
gujaf-115	132	18	board	board	NOUN
gujaf-115	132	19	of	of	ADP
gujaf-115	132	20	directors	director	NOUN
gujaf-115	132	21	can	can	AUX
gujaf-115	132	22	assist	assist	VERB
gujaf-115	132	23	management	management	NOUN
gujaf-115	132	24	dodge	dodge	VERB
gujaf-115	132	25	short	short	ADJ
gujaf-115	132	26	-	-	PUNCT
gujaf-115	132	27	sighted	sighted	ADJ
gujaf-115	132	28	errors	error	NOUN
gujaf-115	132	29	.	.	PUNCT
gujaf-115	133	1	moreover	moreover	ADV
gujaf-115	133	2	,	,	PUNCT
gujaf-115	133	3	reputable	reputable	ADJ
gujaf-115	133	4	inside	inside	ADJ
gujaf-115	133	5	directors	director	NOUN
gujaf-115	133	6	can	can	AUX
gujaf-115	133	7	enhance	enhance	VERB
gujaf-115	133	8	the	the	DET
gujaf-115	133	9	value	value	NOUN
gujaf-115	133	10	of	of	ADP
gujaf-115	133	11	debtors	debtor	NOUN
gujaf-115	133	12	’	’	PART
gujaf-115	133	13	financial	financial	ADJ
gujaf-115	133	14	reporting	reporting	NOUN
gujaf-115	133	15	and	and	CCONJ
gujaf-115	133	16	decrease	decrease	VERB
gujaf-115	133	17	agency	agency	NOUN
gujaf-115	133	18	danger	danger	NOUN
gujaf-115	133	19	in	in	ADP
gujaf-115	133	20	loan	loan	NOUN
gujaf-115	133	21	contracting	contracting	NOUN
gujaf-115	133	22	(	(	PUNCT
gujaf-115	133	23	lin	lin	PROPN
gujaf-115	133	24	,	,	PUNCT
gujaf-115	133	25	song	song	NOUN
gujaf-115	133	26	&	&	CCONJ
gujaf-115	133	27	tiang	tiang	PROPN
gujaf-115	133	28	,	,	PUNCT
gujaf-115	133	29	2016	2016	NUM
gujaf-115	133	30	)	)	PUNCT
gujaf-115	133	31	.	.	PUNCT
gujaf-115	134	1	on	on	ADP
gujaf-115	134	2	the	the	DET
gujaf-115	134	3	other	other	ADJ
gujaf-115	134	4	hand	hand	NOUN
gujaf-115	134	5	,	,	PUNCT
gujaf-115	134	6	board	board	NOUN
gujaf-115	134	7	reputation	reputation	NOUN
gujaf-115	134	8	possessed	possess	VERB
gujaf-115	134	9	a	a	DET
gujaf-115	134	10	positive	positive	ADJ
gujaf-115	134	11	substantial	substantial	ADJ
gujaf-115	134	12	relationship	relationship	NOUN
gujaf-115	134	13	with	with	ADP
gujaf-115	134	14	management	management	NOUN
gujaf-115	134	15	earnings	earning	NOUN
gujaf-115	134	16	forecasts	forecast	NOUN
gujaf-115	134	17	(	(	PUNCT
gujaf-115	134	18	chan	chan	PROPN
gujaf-115	134	19	,	,	PUNCT
gujaf-115	134	20	faff	faff	PROPN
gujaf-115	134	21	,	,	PUNCT
gujaf-115	134	22	khan	khan	PROPN
gujaf-115	134	23	&	&	CCONJ
gujaf-115	134	24	mather	mather	PROPN
gujaf-115	134	25	,	,	PUNCT
gujaf-115	134	26	2013	2013	NUM
gujaf-115	134	27	)	)	PUNCT
gujaf-115	134	28	.	.	PUNCT
gujaf-115	135	1	board	board	NOUN
gujaf-115	135	2	nationality	nationality	NOUN
gujaf-115	135	3	was	be	AUX
gujaf-115	135	4	found	find	VERB
gujaf-115	135	5	to	to	PART
gujaf-115	135	6	have	have	VERB
gujaf-115	135	7	an	an	DET
gujaf-115	135	8	adverse	adverse	ADJ
gujaf-115	135	9	and	and	CCONJ
gujaf-115	135	10	substantial	substantial	ADJ
gujaf-115	135	11	connection	connection	NOUN
gujaf-115	135	12	with	with	ADP
gujaf-115	135	13	real	real	ADJ
gujaf-115	135	14	incomes	income	NOUN
gujaf-115	135	15	management	management	NOUN
gujaf-115	135	16	.	.	PUNCT
gujaf-115	136	1	a	a	DET
gujaf-115	136	2	minimum	minimum	NOUN
gujaf-115	136	3	of	of	ADP
gujaf-115	136	4	one	one	NUM
gujaf-115	136	5	foreign	foreign	ADJ
gujaf-115	136	6	director	director	NOUN
gujaf-115	136	7	should	should	AUX
gujaf-115	136	8	be	be	AUX
gujaf-115	136	9	present	present	ADJ
gujaf-115	136	10	in	in	ADP
gujaf-115	136	11	the	the	DET
gujaf-115	136	12	board	board	NOUN
gujaf-115	136	13	for	for	ADP
gujaf-115	136	14	the	the	DET
gujaf-115	136	15	reason	reason	NOUN
gujaf-115	136	16	that	that	PRON
gujaf-115	136	17	a	a	DET
gujaf-115	136	18	foreign	foreign	ADJ
gujaf-115	136	19	director	director	NOUN
gujaf-115	136	20	has	have	VERB
gujaf-115	136	21	different	different	ADJ
gujaf-115	136	22	experiences	experience	NOUN
gujaf-115	136	23	and	and	CCONJ
gujaf-115	136	24	qualifications	qualification	NOUN
gujaf-115	136	25	that	that	PRON
gujaf-115	136	26	may	may	AUX
gujaf-115	136	27	assist	assist	VERB
gujaf-115	136	28	to	to	PART
gujaf-115	136	29	discourage	discourage	VERB
gujaf-115	136	30	real	real	ADJ
gujaf-115	136	31	earning	earning	NOUN
gujaf-115	136	32	management	management	NOUN
gujaf-115	136	33	practices	practice	NOUN
gujaf-115	136	34	(	(	PUNCT
gujaf-115	136	35	almashaqbeh	almashaqbeh	NOUN
gujaf-115	136	36	,	,	PUNCT
gujaf-115	136	37	shaari	shaari	PROPN
gujaf-115	136	38	&	&	CCONJ
gujaf-115	136	39	abdul	abdul	PROPN
gujaf-115	136	40	-	-	PUNCT
gujaf-115	136	41	jabbar	jabbar	PROPN
gujaf-115	136	42	,	,	PUNCT
gujaf-115	136	43	2019	2019	NUM
gujaf-115	136	44	)	)	PUNCT
gujaf-115	136	45	.	.	PUNCT
gujaf-115	137	1	wicaksana	wicaksana	PROPN
gujaf-115	137	2	,	,	PUNCT
gujaf-115	137	3	yuniasih	yuniasih	ADJ
gujaf-115	137	4	and	and	CCONJ
gujaf-115	137	5	handayani	handayani	PROPN
gujaf-115	137	6	(	(	PUNCT
gujaf-115	137	7	2017	2017	NUM
gujaf-115	137	8	)	)	PUNCT
gujaf-115	137	9	contend	contend	VERB
gujaf-115	137	10	that	that	SCONJ
gujaf-115	137	11	,	,	PUNCT
gujaf-115	137	12	board	board	NOUN
gujaf-115	137	13	nationality	nationality	NOUN
gujaf-115	137	14	can	can	AUX
gujaf-115	137	15	be	be	AUX
gujaf-115	137	16	used	use	VERB
gujaf-115	137	17	as	as	ADP
gujaf-115	137	18	effective	effective	ADJ
gujaf-115	137	19	and	and	CCONJ
gujaf-115	137	20	efficient	efficient	ADJ
gujaf-115	137	21	corporate	corporate	ADJ
gujaf-115	137	22	governance	governance	NOUN
gujaf-115	137	23	supervising	supervising	NOUN
gujaf-115	137	24	mechanism	mechanism	NOUN
gujaf-115	137	25	in	in	ADP
gujaf-115	137	26	declining	decline	VERB
gujaf-115	137	27	the	the	DET
gujaf-115	137	28	level	level	NOUN
gujaf-115	137	29	of	of	ADP
gujaf-115	137	30	creative	creative	ADJ
gujaf-115	137	31	accounting	accounting	NOUN
gujaf-115	137	32	in	in	ADP
gujaf-115	137	33	firms	firm	NOUN
gujaf-115	137	34	.	.	PUNCT
gujaf-115	138	1	risk	risk	NOUN
gujaf-115	138	2	management	management	NOUN
gujaf-115	138	3	committee	committee	NOUN
gujaf-115	138	4	decreases	decrease	VERB
gujaf-115	138	5	the	the	DET
gujaf-115	138	6	desire	desire	NOUN
gujaf-115	138	7	of	of	ADP
gujaf-115	138	8	the	the	DET
gujaf-115	138	9	management	management	NOUN
gujaf-115	138	10	to	to	PART
gujaf-115	138	11	alter	alter	VERB
gujaf-115	138	12	the	the	DET
gujaf-115	138	13	reported	report	VERB
gujaf-115	138	14	earnings	earning	NOUN
gujaf-115	138	15	in	in	ADP
gujaf-115	138	16	a	a	DET
gujaf-115	138	17	firm	firm	NOUN
gujaf-115	138	18	.	.	PUNCT
gujaf-115	139	1	setting	set	VERB
gujaf-115	139	2	up	up	ADP
gujaf-115	139	3	risk	risk	NOUN
gujaf-115	139	4	management	management	NOUN
gujaf-115	139	5	committee	committee	NOUN
gujaf-115	139	6	lessens	lessen	VERB
gujaf-115	139	7	the	the	DET
gujaf-115	139	8	real	real	ADJ
gujaf-115	139	9	earnings	earning	NOUN
gujaf-115	139	10	sales	sale	NOUN
gujaf-115	139	11	via	via	ADP
gujaf-115	139	12	abnormal	abnormal	ADJ
gujaf-115	139	13	production	production	NOUN
gujaf-115	139	14	.	.	PUNCT
gujaf-115	140	1	this	this	PRON
gujaf-115	140	2	is	be	AUX
gujaf-115	140	3	a	a	DET
gujaf-115	140	4	signal	signal	NOUN
gujaf-115	140	5	that	that	SCONJ
gujaf-115	140	6	creating	create	VERB
gujaf-115	140	7	self	self	NOUN
gujaf-115	140	8	-	-	PUNCT
gujaf-115	140	9	determining	determine	VERB
gujaf-115	140	10	risk	risk	NOUN
gujaf-115	140	11	management	management	NOUN
gujaf-115	140	12	committee	committee	NOUN
gujaf-115	140	13	will	will	AUX
gujaf-115	140	14	advance	advance	VERB
gujaf-115	140	15	the	the	DET
gujaf-115	140	16	excellence	excellence	NOUN
gujaf-115	140	17	of	of	ADP
gujaf-115	140	18	reporting	reporting	NOUN
gujaf-115	140	19	(	(	PUNCT
gujaf-115	140	20	alhaji	alhaji	NOUN
gujaf-115	140	21	,	,	PUNCT
gujaf-115	140	22	abdullatif	abdullatif	PROPN
gujaf-115	140	23	&	&	CCONJ
gujaf-115	140	24	ahmed	ahmed	PROPN
gujaf-115	140	25	,	,	PUNCT
gujaf-115	140	26	2018	2018	NUM
gujaf-115	140	27	)	)	PUNCT
gujaf-115	140	28	.	.	PUNCT
gujaf-115	141	1	neffati	neffati	PROPN
gujaf-115	141	2	,	,	PUNCT
gujaf-115	141	3	ben	ben	PROPN
gujaf-115	141	4	and	and	CCONJ
gujaf-115	141	5	schalck	schalck	VERB
gujaf-115	141	6	(	(	PUNCT
gujaf-115	141	7	2011	2011	NUM
gujaf-115	141	8	)	)	PUNCT
gujaf-115	141	9	contend	contend	VERB
gujaf-115	141	10	that	that	SCONJ
gujaf-115	141	11	,	,	PUNCT
gujaf-115	141	12	the	the	DET
gujaf-115	141	13	high	high	ADJ
gujaf-115	141	14	risk	risk	NOUN
gujaf-115	141	15	rises	rise	NOUN
gujaf-115	141	16	,	,	PUNCT
gujaf-115	141	17	the	the	DET
gujaf-115	141	18	further	further	ADJ
gujaf-115	141	19	the	the	DET
gujaf-115	141	20	manager	manager	NOUN
gujaf-115	141	21	would	would	AUX
gujaf-115	141	22	be	be	AUX
gujaf-115	141	23	moved	move	VERB
gujaf-115	141	24	to	to	PART
gujaf-115	141	25	manage	manage	VERB
gujaf-115	141	26	earnings	earning	NOUN
gujaf-115	141	27	,	,	PUNCT
gujaf-115	141	28	the	the	DET
gujaf-115	141	29	manager	manager	NOUN
gujaf-115	141	30	wishes	wish	VERB
gujaf-115	141	31	to	to	PART
gujaf-115	141	32	display	display	VERB
gujaf-115	141	33	his	his	PRON
gujaf-115	141	34	skills	skill	NOUN
gujaf-115	141	35	by	by	ADP
gujaf-115	141	36	satisfying	satisfy	VERB
gujaf-115	141	37	numerous	numerous	ADJ
gujaf-115	141	38	views	view	NOUN
gujaf-115	141	39	and	and	CCONJ
gujaf-115	141	40	charming	charming	ADJ
gujaf-115	141	41	fresh	fresh	ADJ
gujaf-115	141	42	investors	investor	NOUN
gujaf-115	141	43	.	.	PUNCT
gujaf-115	142	1	almashaqbeh	almashaqbeh	PROPN
gujaf-115	142	2	,	,	PUNCT
gujaf-115	142	3	shaari	shaari	NOUN
gujaf-115	142	4	and	and	CCONJ
gujaf-115	142	5	abdul	abdul	PROPN
gujaf-115	142	6	-	-	PUNCT
gujaf-115	142	7	jabbar	jabbar	PROPN
gujaf-115	142	8	(	(	PUNCT
gujaf-115	142	9	2019	2019	NUM
gujaf-115	142	10	)	)	PUNCT
gujaf-115	142	11	found	find	VERB
gujaf-115	142	12	that	that	SCONJ
gujaf-115	142	13	board	board	NOUN
gujaf-115	142	14	capability	capability	NOUN
gujaf-115	142	15	reduces	reduce	VERB
gujaf-115	142	16	manipulative	manipulative	ADJ
gujaf-115	142	17	accounting	accounting	NOUN
gujaf-115	142	18	.	.	PUNCT
gujaf-115	143	1	the	the	DET
gujaf-115	143	2	rise	rise	NOUN
gujaf-115	143	3	of	of	ADP
gujaf-115	143	4	board	board	NOUN
gujaf-115	143	5	age	age	NOUN
gujaf-115	143	6	assortment	assortment	NOUN
gujaf-115	143	7	in	in	ADP
gujaf-115	143	8	the	the	DET
gujaf-115	143	9	board	board	NOUN
gujaf-115	143	10	of	of	ADP
gujaf-115	143	11	directors	director	NOUN
gujaf-115	143	12	,	,	PUNCT
gujaf-115	143	13	lead	lead	VERB
gujaf-115	143	14	toa	toa	NOUN
gujaf-115	143	15	rise	rise	NOUN
gujaf-115	143	16	in	in	ADP
gujaf-115	143	17	the	the	DET
gujaf-115	143	18	supervising	supervising	NOUN
gujaf-115	143	19	task	task	NOUN
gujaf-115	143	20	of	of	ADP
gujaf-115	143	21	the	the	DET
gujaf-115	143	22	board	board	NOUN
gujaf-115	143	23	of	of	ADP
gujaf-115	143	24	directors	director	NOUN
gujaf-115	143	25	,	,	PUNCT
gujaf-115	143	26	thereby	thereby	ADV
gujaf-115	143	27	lessening	lessen	VERB
gujaf-115	143	28	the	the	DET
gujaf-115	143	29	practice	practice	NOUN
gujaf-115	143	30	of	of	ADP
gujaf-115	143	31	real	real	ADJ
gujaf-115	143	32	earnings	earning	NOUN
gujaf-115	143	33	management	management	NOUN
gujaf-115	143	34	.	.	PUNCT
gujaf-115	144	1	buniamin	buniamin	ADJ
gujaf-115	144	2	,	,	PUNCT
gujaf-115	144	3	johari	johari	PROPN
gujaf-115	144	4	,	,	PUNCT
gujaf-115	144	5	abdrahman	abdrahman	NOUN
gujaf-115	144	6	and	and	CCONJ
gujaf-115	144	7	hanim	hanim	PROPN
gujaf-115	144	8	(	(	PUNCT
gujaf-115	144	9	2012	2012	NUM
gujaf-115	144	10	)	)	PUNCT
gujaf-115	144	11	contend	contend	VERB
gujaf-115	144	12	that	that	SCONJ
gujaf-115	144	13	board	board	NOUN
gujaf-115	144	14	competency	competency	NOUN
gujaf-115	144	15	does	do	AUX
gujaf-115	144	16	not	not	PART
gujaf-115	144	17	affect	affect	VERB
gujaf-115	144	18	the	the	DET
gujaf-115	144	19	practice	practice	NOUN
gujaf-115	144	20	of	of	ADP
gujaf-115	144	21	discretionary	discretionary	ADJ
gujaf-115	144	22	accruals	accrual	NOUN
gujaf-115	144	23	.	.	PUNCT
gujaf-115	145	1	audit	audit	NOUN
gujaf-115	145	2	committee	committee	PROPN
gujaf-115	145	3	possesses	possess	VERB
gujaf-115	145	4	a	a	DET
gujaf-115	145	5	negative	negative	ADJ
gujaf-115	145	6	connection	connection	NOUN
gujaf-115	145	7	with	with	ADP
gujaf-115	145	8	cosmetic	cosmetic	ADJ
gujaf-115	145	9	accounting	accounting	NOUN
gujaf-115	145	10	and	and	CCONJ
gujaf-115	145	11	the	the	DET
gujaf-115	145	12	relationship	relationship	NOUN
gujaf-115	145	13	is	be	AUX
gujaf-115	145	14	higher	high	ADJ
gujaf-115	145	15	when	when	SCONJ
gujaf-115	145	16	a	a	DET
gujaf-115	145	17	higher	high	ADJ
gujaf-115	145	18	audit	audit	NOUN
gujaf-115	145	19	fee	fee	NOUN
gujaf-115	145	20	has	have	AUX
gujaf-115	145	21	been	be	AUX
gujaf-115	145	22	incurred	incur	VERB
gujaf-115	145	23	by	by	ADP
gujaf-115	145	24	a	a	DET
gujaf-115	145	25	company	company	NOUN
gujaf-115	145	26	(	(	PUNCT
gujaf-115	145	27	bala	bala	PROPN
gujaf-115	145	28	,	,	PUNCT
gujaf-115	145	29	amran	amran	ADJ
gujaf-115	145	30	and	and	CCONJ
gujaf-115	145	31	shaari	shaari	ADJ
gujaf-115	145	32	(	(	PUNCT
gujaf-115	145	33	2020	2020	NUM
gujaf-115	145	34	)	)	PUNCT
gujaf-115	145	35	.	.	PUNCT
gujaf-115	146	1	saleem	saleem	PROPN
gujaf-115	146	2	(	(	PUNCT
gujaf-115	146	3	2019	2019	NUM
gujaf-115	146	4	)	)	PUNCT
gujaf-115	146	5	found	find	VERB
gujaf-115	146	6	that	that	SCONJ
gujaf-115	146	7	the	the	DET
gujaf-115	146	8	existence	existence	NOUN
gujaf-115	146	9	of	of	ADP
gujaf-115	146	10	audit	audit	NOUN
gujaf-115	146	11	committee	committee	NOUN
gujaf-115	146	12	declines	decline	VERB
gujaf-115	146	13	earnings	earning	NOUN
gujaf-115	146	14	management	management	NOUN
gujaf-115	146	15	and	and	CCONJ
gujaf-115	146	16	enhance	enhance	VERB
gujaf-115	146	17	the	the	DET
gujaf-115	146	18	financial	financial	ADJ
gujaf-115	146	19	reporting	reporting	NOUN
gujaf-115	146	20	quality	quality	NOUN
gujaf-115	146	21	of	of	ADP
gujaf-115	146	22	firms	firm	NOUN
gujaf-115	146	23	,	,	PUNCT
gujaf-115	146	24	also	also	ADV
gujaf-115	146	25	,	,	PUNCT
gujaf-115	146	26	the	the	DET
gujaf-115	146	27	modern	modern	ADJ
gujaf-115	146	28	financial	financial	ADJ
gujaf-115	146	29	accounting	accounting	NOUN
gujaf-115	146	30	breakdowns	breakdown	NOUN
gujaf-115	146	31	and	and	CCONJ
gujaf-115	146	32	disasters	disaster	NOUN
gujaf-115	146	33	as	as	ADV
gujaf-115	146	34	well	well	ADV
gujaf-115	146	35	as	as	ADP
gujaf-115	146	36	enactment	enactment	NOUN
gujaf-115	146	37	stress	stress	VERB
gujaf-115	146	38	the	the	DET
gujaf-115	146	39	rigorous	rigorous	ADJ
gujaf-115	146	40	role	role	NOUN
gujaf-115	146	41	played	play	VERB
gujaf-115	146	42	by	by	ADP
gujaf-115	146	43	the	the	DET
gujaf-115	146	44	audit	audit	NOUN
gujaf-115	146	45	committee	committee	NOUN
gujaf-115	146	46	in	in	ADP
gujaf-115	146	47	governance	governance	NOUN
gujaf-115	146	48	.	.	PUNCT
gujaf-115	147	1	if	if	SCONJ
gujaf-115	147	2	the	the	DET
gujaf-115	147	3	quantity	quantity	NOUN
gujaf-115	147	4	of	of	ADP
gujaf-115	147	5	female	female	NOUN
gujaf-115	147	6	in	in	ADP
gujaf-115	147	7	audit	audit	NOUN
gujaf-115	147	8	committee	committee	NOUN
gujaf-115	147	9	is	be	AUX
gujaf-115	147	10	high	high	ADJ
gujaf-115	147	11	,	,	PUNCT
gujaf-115	147	12	the	the	DET
gujaf-115	147	13	degree	degree	NOUN
gujaf-115	147	14	of	of	ADP
gujaf-115	147	15	earnings	earning	NOUN
gujaf-115	147	16	manipulation	manipulation	NOUN
gujaf-115	147	17	will	will	AUX
gujaf-115	147	18	be	be	AUX
gujaf-115	147	19	low	low	ADJ
gujaf-115	147	20	and	and	CCONJ
gujaf-115	147	21	the	the	DET
gujaf-115	147	22	other	other	ADJ
gujaf-115	147	23	way	way	NOUN
gujaf-115	147	24	round	round	ADV
gujaf-115	147	25	(	(	PUNCT
gujaf-115	147	26	florencea	florencea	PROPN
gujaf-115	147	27	&	&	CCONJ
gujaf-115	147	28	kurnia	kurnia	PROPN
gujaf-115	147	29	,	,	PUNCT
gujaf-115	147	30	2018	2018	NUM
gujaf-115	147	31	)	)	PUNCT
gujaf-115	147	32	.	.	PUNCT
gujaf-115	148	1	albersmann	albersmann	PROPN
gujaf-115	148	2	and	and	CCONJ
gujaf-115	148	3	hohenfels	hohenfel	NOUN
gujaf-115	148	4	(	(	PUNCT
gujaf-115	148	5	2017	2017	NUM
gujaf-115	148	6	)	)	PUNCT
gujaf-115	148	7	found	find	VERB
gujaf-115	148	8	that	that	SCONJ
gujaf-115	148	9	the	the	DET
gujaf-115	148	10	involvement	involvement	NOUN
gujaf-115	148	11	of	of	ADP
gujaf-115	148	12	financial	financial	ADJ
gujaf-115	148	13	5	5	NUM
gujaf-115	148	14	experts	expert	NOUN
gujaf-115	148	15	in	in	ADP
gujaf-115	148	16	audit	audit	NOUN
gujaf-115	148	17	committees	committee	NOUN
gujaf-115	148	18	and	and	CCONJ
gujaf-115	148	19	the	the	DET
gujaf-115	148	20	rise	rise	NOUN
gujaf-115	148	21	in	in	ADP
gujaf-115	148	22	audit	audit	NOUN
gujaf-115	148	23	committee	committee	NOUN
gujaf-115	148	24	meetings	meeting	NOUN
gujaf-115	148	25	are	be	AUX
gujaf-115	148	26	related	relate	VERB
gujaf-115	148	27	with	with	ADP
gujaf-115	148	28	lesser	less	ADJ
gujaf-115	148	29	amount	amount	NOUN
gujaf-115	148	30	of	of	ADP
gujaf-115	148	31	earnings	earning	NOUN
gujaf-115	148	32	management	management	NOUN
gujaf-115	148	33	and	and	CCONJ
gujaf-115	148	34	they	they	PRON
gujaf-115	148	35	seem	seem	VERB
gujaf-115	148	36	to	to	PART
gujaf-115	148	37	improve	improve	VERB
gujaf-115	148	38	the	the	DET
gujaf-115	148	39	efficacy	efficacy	NOUN
gujaf-115	148	40	of	of	ADP
gujaf-115	148	41	audit	audit	NOUN
gujaf-115	148	42	committees	committee	NOUN
gujaf-115	148	43	.	.	PUNCT
gujaf-115	149	1	the	the	DET
gujaf-115	149	2	study	study	NOUN
gujaf-115	149	3	was	be	AUX
gujaf-115	149	4	based	base	VERB
gujaf-115	149	5	on	on	ADP
gujaf-115	149	6	nine	nine	NUM
gujaf-115	149	7	theoretical	theoretical	ADJ
gujaf-115	149	8	accounts	account	NOUN
gujaf-115	149	9	that	that	PRON
gujaf-115	149	10	aligned	align	VERB
gujaf-115	149	11	corporate	corporate	ADJ
gujaf-115	149	12	board	board	NOUN
gujaf-115	149	13	dynamic	dynamic	ADJ
gujaf-115	149	14	,	,	PUNCT
gujaf-115	149	15	audit	audit	NOUN
gujaf-115	149	16	committee	committee	NOUN
gujaf-115	149	17	and	and	CCONJ
gujaf-115	149	18	creative	creative	ADJ
gujaf-115	149	19	accounting	accounting	NOUN
gujaf-115	149	20	of	of	ADP
gujaf-115	149	21	listed	list	VERB
gujaf-115	149	22	firms	firm	NOUN
gujaf-115	149	23	in	in	ADP
gujaf-115	149	24	nigeria	nigeria	PROPN
gujaf-115	149	25	.	.	PUNCT
gujaf-115	150	1	the	the	DET
gujaf-115	150	2	study	study	NOUN
gujaf-115	150	3	was	be	AUX
gujaf-115	150	4	anchored	anchor	VERB
gujaf-115	150	5	with	with	ADP
gujaf-115	150	6	critical	critical	ADJ
gujaf-115	150	7	mass	mass	NOUN
gujaf-115	150	8	,	,	PUNCT
gujaf-115	150	9	social	social	ADJ
gujaf-115	150	10	capital	capital	NOUN
gujaf-115	150	11	,	,	PUNCT
gujaf-115	150	12	upper	upper	ADJ
gujaf-115	150	13	echelon	echelon	NOUN
gujaf-115	150	14	,	,	PUNCT
gujaf-115	150	15	efficient	efficient	ADJ
gujaf-115	150	16	contracting	contracting	NOUN
gujaf-115	150	17	,	,	PUNCT
gujaf-115	150	18	resource	resource	NOUN
gujaf-115	150	19	dependency	dependency	NOUN
gujaf-115	150	20	,	,	PUNCT
gujaf-115	150	21	signalling	signal	VERB
gujaf-115	150	22	,	,	PUNCT
gujaf-115	150	23	human	human	ADJ
gujaf-115	150	24	capital	capital	NOUN
gujaf-115	150	25	,	,	PUNCT
gujaf-115	150	26	behavioural	behavioural	ADJ
gujaf-115	150	27	theory	theory	NOUN
gujaf-115	150	28	of	of	ADP
gujaf-115	150	29	corporate	corporate	ADJ
gujaf-115	150	30	boards	board	NOUN
gujaf-115	150	31	and	and	CCONJ
gujaf-115	150	32	governance	governance	NOUN
gujaf-115	150	33	and	and	CCONJ
gujaf-115	150	34	agency	agency	NOUN
gujaf-115	150	35	theories	theory	NOUN
gujaf-115	150	36	.	.	PUNCT
gujaf-115	151	1	3	3	X
gujaf-115	151	2	.	.	X
gujaf-115	151	3	methods	method	NOUN
gujaf-115	151	4	and	and	CCONJ
gujaf-115	151	5	techniques	technique	NOUN
gujaf-115	151	6	bearing	bear	VERB
gujaf-115	151	7	in	in	ADP
gujaf-115	151	8	mind	mind	NOUN
gujaf-115	151	9	the	the	DET
gujaf-115	151	10	fact	fact	NOUN
gujaf-115	151	11	that	that	SCONJ
gujaf-115	151	12	this	this	DET
gujaf-115	151	13	study	study	NOUN
gujaf-115	151	14	fits	fit	VERB
gujaf-115	151	15	post	post	NOUN
gujaf-115	151	16	-positivist	-positivist	ADJ
gujaf-115	151	17	paradigm	paradigm	NOUN
gujaf-115	151	18	which	which	PRON
gujaf-115	151	19	hint	hint	VERB
gujaf-115	151	20	at	at	ADP
gujaf-115	151	21	it	it	PRON
gujaf-115	151	22	being	be	AUX
gujaf-115	151	23	quantitative	quantitative	ADJ
gujaf-115	151	24	in	in	ADP
gujaf-115	151	25	nature	nature	NOUN
gujaf-115	151	26	,	,	PUNCT
gujaf-115	151	27	the	the	DET
gujaf-115	151	28	variables	variable	NOUN
gujaf-115	151	29	of	of	ADP
gujaf-115	151	30	the	the	DET
gujaf-115	151	31	study	study	NOUN
gujaf-115	151	32	can	can	AUX
gujaf-115	151	33	be	be	AUX
gujaf-115	151	34	measured	measure	VERB
gujaf-115	151	35	using	use	VERB
gujaf-115	151	36	numbers	number	NOUN
gujaf-115	151	37	and	and	CCONJ
gujaf-115	151	38	therefore	therefore	ADV
gujaf-115	151	39	,	,	PUNCT
gujaf-115	151	40	it	it	PRON
gujaf-115	151	41	uses	use	VERB
gujaf-115	151	42	quantitative	quantitative	ADJ
gujaf-115	151	43	approach	approach	NOUN
gujaf-115	151	44	.	.	PUNCT
gujaf-115	152	1	this	this	DET
gujaf-115	152	2	study	study	NOUN
gujaf-115	152	3	adopts	adopt	VERB
gujaf-115	152	4	causal	causal	ADJ
gujaf-115	152	5	research	research	NOUN
gujaf-115	152	6	design	design	NOUN
gujaf-115	152	7	due	due	ADP
gujaf-115	152	8	to	to	ADP
gujaf-115	152	9	the	the	DET
gujaf-115	152	10	fact	fact	NOUN
gujaf-115	152	11	that	that	SCONJ
gujaf-115	152	12	it	it	PRON
gujaf-115	152	13	can	can	AUX
gujaf-115	152	14	be	be	AUX
gujaf-115	152	15	used	use	VERB
gujaf-115	152	16	to	to	PART
gujaf-115	152	17	extract	extract	VERB
gujaf-115	152	18	data	datum	NOUN
gujaf-115	152	19	from	from	ADP
gujaf-115	152	20	historical	historical	ADJ
gujaf-115	152	21	records	record	NOUN
gujaf-115	152	22	,	,	PUNCT
gujaf-115	152	23	and	and	CCONJ
gujaf-115	152	24	it	it	PRON
gujaf-115	152	25	is	be	AUX
gujaf-115	152	26	among	among	ADP
gujaf-115	152	27	the	the	DET
gujaf-115	152	28	most	most	ADV
gujaf-115	152	29	efficient	efficient	ADJ
gujaf-115	152	30	designs	design	NOUN
gujaf-115	152	31	used	use	VERB
gujaf-115	152	32	in	in	ADP
gujaf-115	152	33	finding	find	VERB
gujaf-115	152	34	the	the	DET
gujaf-115	152	35	association	association	NOUN
gujaf-115	152	36	between	between	ADP
gujaf-115	152	37	two	two	NUM
gujaf-115	152	38	or	or	CCONJ
gujaf-115	152	39	more	more	ADJ
gujaf-115	152	40	variables	variable	NOUN
gujaf-115	152	41	and	and	CCONJ
gujaf-115	152	42	the	the	DET
gujaf-115	152	43	impact	impact	NOUN
gujaf-115	152	44	of	of	ADP
gujaf-115	152	45	one	one	NUM
gujaf-115	152	46	variable	variable	NOUN
gujaf-115	152	47	on	on	ADP
gujaf-115	152	48	another	another	PRON
gujaf-115	152	49	.	.	PUNCT
gujaf-115	153	1	the	the	DET
gujaf-115	153	2	study	study	NOUN
gujaf-115	153	3	made	make	VERB
gujaf-115	153	4	use	use	NOUN
gujaf-115	153	5	of	of	ADP
gujaf-115	153	6	all	all	DET
gujaf-115	153	7	the	the	DET
gujaf-115	153	8	113	113	NUM
gujaf-115	153	9	non	non	ADJ
gujaf-115	153	10	-	-	ADJ
gujaf-115	153	11	financial	financial	ADJ
gujaf-115	153	12	companies	company	NOUN
gujaf-115	153	13	in	in	ADP
gujaf-115	153	14	nigeria	nigeria	PROPN
gujaf-115	153	15	publicly	publicly	ADV
gujaf-115	153	16	quoted	quote	VERB
gujaf-115	153	17	on	on	ADP
gujaf-115	153	18	nse	nse	NOUN
gujaf-115	153	19	as	as	ADP
gujaf-115	153	20	at	at	ADP
gujaf-115	153	21	31	31	NUM
gujaf-115	153	22	st	st	PROPN
gujaf-115	153	23	december	december	PROPN
gujaf-115	153	24	,	,	PUNCT
gujaf-115	153	25	2019	2019	NUM
gujaf-115	153	26	as	as	ADP
gujaf-115	153	27	its	its	PRON
gujaf-115	153	28	population	population	NOUN
gujaf-115	153	29	.	.	PUNCT
gujaf-115	154	1	all	all	DET
gujaf-115	154	2	the	the	DET
gujaf-115	154	3	firms	firm	NOUN
gujaf-115	154	4	have	have	AUX
gujaf-115	154	5	been	be	AUX
gujaf-115	154	6	utilized	utilize	VERB
gujaf-115	154	7	as	as	ADP
gujaf-115	154	8	the	the	DET
gujaf-115	154	9	sample	sample	NOUN
gujaf-115	154	10	by	by	ADP
gujaf-115	154	11	espousing	espouse	VERB
gujaf-115	154	12	census	census	NOUN
gujaf-115	154	13	technique	technique	NOUN
gujaf-115	154	14	of	of	ADP
gujaf-115	154	15	sampling	sampling	NOUN
gujaf-115	154	16	.	.	PUNCT
gujaf-115	155	1	the	the	DET
gujaf-115	155	2	choice	choice	NOUN
gujaf-115	155	3	of	of	ADP
gujaf-115	155	4	the	the	DET
gujaf-115	155	5	listed	list	VERB
gujaf-115	155	6	non	non	ADJ
gujaf-115	155	7	-	-	ADJ
gujaf-115	155	8	financial	financial	ADJ
gujaf-115	155	9	companies	company	NOUN
gujaf-115	155	10	in	in	ADP
gujaf-115	155	11	nigeria	nigeria	PROPN
gujaf-115	155	12	as	as	ADP
gujaf-115	155	13	the	the	DET
gujaf-115	155	14	population	population	NOUN
gujaf-115	155	15	of	of	ADP
gujaf-115	155	16	t	t	PROPN
gujaf-115	155	17	h	h	NOUN
gujaf-115	156	1	i	i	PRON
gujaf-115	156	2	s	s	PRON
gujaf-115	156	3	study	study	NOUN
gujaf-115	156	4	is	be	AUX
gujaf-115	156	5	in	in	ADP
gujaf-115	156	6	order	order	NOUN
gujaf-115	156	7	to	to	PART
gujaf-115	156	8	have	have	AUX
gujaf-115	156	9	a	a	DET
gujaf-115	156	10	full	full	ADJ
gujaf-115	156	11	representation	representation	NOUN
gujaf-115	156	12	of	of	ADP
gujaf-115	156	13	the	the	DET
gujaf-115	156	14	firms	firm	NOUN
gujaf-115	156	15	and	and	CCONJ
gujaf-115	156	16	considering	consider	VERB
gujaf-115	156	17	the	the	DET
gujaf-115	156	18	study	study	NOUN
gujaf-115	156	19	’s	’s	PART
gujaf-115	156	20	nature	nature	NOUN
gujaf-115	156	21	and	and	CCONJ
gujaf-115	156	22	also	also	ADV
gujaf-115	156	23	owing	owe	VERB
gujaf-115	156	24	to	to	ADP
gujaf-115	156	25	the	the	DET
gujaf-115	156	26	fact	fact	NOUN
gujaf-115	156	27	that	that	SCONJ
gujaf-115	156	28	the	the	DET
gujaf-115	156	29	model	model	NOUN
gujaf-115	156	30	of	of	ADP
gujaf-115	156	31	collins	collins	PROPN
gujaf-115	156	32	,	,	PUNCT
gujaf-115	156	33	pungaliya	pungaliya	NOUN
gujaf-115	156	34	and	and	CCONJ
gujaf-115	156	35	vijh	vijh	NOUN
gujaf-115	156	36	(	(	PUNCT
gujaf-115	156	37	2017	2017	NUM
gujaf-115	156	38	)	)	PUNCT
gujaf-115	156	39	can	can	AUX
gujaf-115	156	40	only	only	ADV
gujaf-115	156	41	accommodate	accommodate	VERB
gujaf-115	156	42	or	or	CCONJ
gujaf-115	156	43	detect	detect	VERB
gujaf-115	156	44	creative	creative	ADJ
gujaf-115	156	45	accounting	accounting	NOUN
gujaf-115	156	46	in	in	ADP
gujaf-115	156	47	non	non	ADJ
gujaf-115	156	48	-	-	ADJ
gujaf-115	156	49	financial	financial	ADJ
gujaf-115	156	50	firms	firm	NOUN
gujaf-115	156	51	because	because	SCONJ
gujaf-115	156	52	of	of	ADP
gujaf-115	156	53	its	its	PRON
gujaf-115	156	54	variables	variable	NOUN
gujaf-115	156	55	or	or	CCONJ
gujaf-115	156	56	components	component	NOUN
gujaf-115	156	57	.	.	PUNCT
gujaf-115	157	1	only	only	ADV
gujaf-115	157	2	data	datum	NOUN
gujaf-115	157	3	from	from	ADP
gujaf-115	157	4	secondary	secondary	ADJ
gujaf-115	157	5	source	source	NOUN
gujaf-115	157	6	was	be	AUX
gujaf-115	157	7	utilized	utilize	VERB
gujaf-115	157	8	and	and	CCONJ
gujaf-115	157	9	it	it	PRON
gujaf-115	157	10	was	be	AUX
gujaf-115	157	11	extracted	extract	VERB
gujaf-115	157	12	from	from	ADP
gujaf-115	157	13	the	the	DET
gujaf-115	157	14	publicized	publicize	VERB
gujaf-115	157	15	yearly	yearly	ADJ
gujaf-115	157	16	accounts	account	NOUN
gujaf-115	157	17	and	and	CCONJ
gujaf-115	157	18	reports	report	NOUN
gujaf-115	157	19	(	(	PUNCT
gujaf-115	157	20	financial	financial	ADJ
gujaf-115	157	21	statements	statement	NOUN
gujaf-115	157	22	)	)	PUNCT
gujaf-115	157	23	,	,	PUNCT
gujaf-115	157	24	company	company	NOUN
gujaf-115	157	25	and	and	CCONJ
gujaf-115	157	26	directors	director	NOUN
gujaf-115	157	27	’	'	PUNCT
gujaf-115	157	28	profile	profile	NOUN
gujaf-115	157	29	of	of	ADP
gujaf-115	157	30	the	the	DET
gujaf-115	157	31	firms	firm	NOUN
gujaf-115	157	32	in	in	ADP
gujaf-115	157	33	nigeria	nigeria	PROPN
gujaf-115	157	34	quoted	quote	VERB
gujaf-115	157	35	on	on	ADP
gujaf-115	157	36	the	the	DET
gujaf-115	157	37	nse	nse	NOUN
gujaf-115	157	38	as	as	ADP
gujaf-115	157	39	at	at	ADP
gujaf-115	157	40	31	31	NUM
gujaf-115	157	41	st	st	PROPN
gujaf-115	157	42	/12/2019	/12/2019	X
gujaf-115	157	43	for	for	ADP
gujaf-115	157	44	a	a	DET
gujaf-115	157	45	period	period	NOUN
gujaf-115	157	46	of	of	ADP
gujaf-115	157	47	ten	ten	NUM
gujaf-115	157	48	(	(	PUNCT
gujaf-115	157	49	10	10	NUM
gujaf-115	157	50	)	)	PUNCT
gujaf-115	157	51	years	year	NOUN
gujaf-115	157	52	(	(	PUNCT
gujaf-115	157	53	2010	2010	NUM
gujaf-115	157	54	-	-	SYM
gujaf-115	157	55	2019	2019	NUM
gujaf-115	157	56	)	)	PUNCT
gujaf-115	157	57	.	.	PUNCT
gujaf-115	158	1	the	the	DET
gujaf-115	158	2	secondary	secondary	ADJ
gujaf-115	158	3	source	source	NOUN
gujaf-115	158	4	of	of	ADP
gujaf-115	158	5	data	datum	NOUN
gujaf-115	158	6	was	be	AUX
gujaf-115	158	7	used	use	VERB
gujaf-115	158	8	because	because	SCONJ
gujaf-115	158	9	the	the	DET
gujaf-115	158	10	variables	variable	NOUN
gujaf-115	158	11	of	of	ADP
gujaf-115	158	12	the	the	DET
gujaf-115	158	13	study	study	NOUN
gujaf-115	158	14	can	can	AUX
gujaf-115	158	15	be	be	AUX
gujaf-115	158	16	measured	measure	VERB
gujaf-115	158	17	quantitatively	quantitatively	ADV
gujaf-115	158	18	,	,	PUNCT
gujaf-115	158	19	and	and	CCONJ
gujaf-115	158	20	the	the	DET
gujaf-115	158	21	information	information	NOUN
gujaf-115	158	22	needed	need	VERB
gujaf-115	158	23	to	to	PART
gujaf-115	158	24	measure	measure	VERB
gujaf-115	158	25	these	these	DET
gujaf-115	158	26	variables	variable	NOUN
gujaf-115	158	27	are	be	AUX
gujaf-115	158	28	available	available	ADJ
gujaf-115	158	29	in	in	ADP
gujaf-115	158	30	the	the	DET
gujaf-115	158	31	annual	annual	ADJ
gujaf-115	158	32	reports	report	NOUN
gujaf-115	158	33	and	and	CCONJ
gujaf-115	158	34	accounts	account	NOUN
gujaf-115	158	35	,	,	PUNCT
gujaf-115	158	36	company	company	NOUN
gujaf-115	158	37	,	,	PUNCT
gujaf-115	158	38	and	and	CCONJ
gujaf-115	158	39	directors	director	NOUN
gujaf-115	158	40	’	'	PUNCT
gujaf-115	158	41	profile	profile	NOUN
gujaf-115	158	42	of	of	ADP
gujaf-115	158	43	the	the	DET
gujaf-115	158	44	listed	list	VERB
gujaf-115	158	45	firms	firm	NOUN
gujaf-115	158	46	in	in	ADP
gujaf-115	158	47	nigeria	nigeria	PROPN
gujaf-115	158	48	.	.	PUNCT
gujaf-115	159	1	the	the	DET
gujaf-115	159	2	study	study	NOUN
gujaf-115	159	3	used	use	VERB
gujaf-115	159	4	panel	panel	NOUN
gujaf-115	159	5	structural	structural	ADJ
gujaf-115	159	6	equation	equation	NOUN
gujaf-115	159	7	model	model	NOUN
gujaf-115	159	8	/	/	SYM
gujaf-115	159	9	partial	partial	ADJ
gujaf-115	159	10	least	least	ADJ
gujaf-115	159	11	square	square	ADJ
gujaf-115	159	12	regression	regression	NOUN
gujaf-115	159	13	as	as	ADP
gujaf-115	159	14	technique	technique	NOUN
gujaf-115	159	15	of	of	ADP
gujaf-115	159	16	data	datum	NOUN
gujaf-115	159	17	analysis	analysis	NOUN
gujaf-115	159	18	using	use	VERB
gujaf-115	159	19	stata	stata	NOUN
gujaf-115	159	20	as	as	ADP
gujaf-115	159	21	tool	tool	NOUN
gujaf-115	159	22	of	of	ADP
gujaf-115	159	23	analysis	analysis	NOUN
gujaf-115	159	24	.	.	PUNCT
gujaf-115	160	1	sem	sem	ADJ
gujaf-115	160	2	-	-	ADJ
gujaf-115	160	3	partial	partial	ADJ
gujaf-115	160	4	least	least	ADJ
gujaf-115	160	5	square	square	ADJ
gujaf-115	160	6	(	(	PUNCT
gujaf-115	160	7	pls	pls	INTJ
gujaf-115	160	8	)	)	PUNCT
gujaf-115	160	9	regression	regression	NOUN
gujaf-115	160	10	techniques	technique	NOUN
gujaf-115	160	11	was	be	AUX
gujaf-115	160	12	used	use	VERB
gujaf-115	160	13	because	because	SCONJ
gujaf-115	160	14	of	of	ADP
gujaf-115	160	15	its	its	PRON
gujaf-115	160	16	efficiency	efficiency	NOUN
gujaf-115	160	17	in	in	ADP
gujaf-115	160	18	estimating	estimate	VERB
gujaf-115	160	19	the	the	DET
gujaf-115	160	20	causes	cause	NOUN
gujaf-115	160	21	and	and	CCONJ
gujaf-115	160	22	effects	effect	NOUN
gujaf-115	160	23	of	of	ADP
gujaf-115	160	24	the	the	DET
gujaf-115	160	25	relationships	relationship	NOUN
gujaf-115	160	26	among	among	ADP
gujaf-115	160	27	variables	variable	NOUN
gujaf-115	160	28	under	under	ADP
gujaf-115	160	29	study	study	NOUN
gujaf-115	160	30	.	.	PUNCT
gujaf-115	161	1	it	it	PRON
gujaf-115	161	2	can	can	AUX
gujaf-115	161	3	capture	capture	VERB
gujaf-115	161	4	the	the	DET
gujaf-115	161	5	mediating	mediate	VERB
gujaf-115	161	6	influence	influence	NOUN
gujaf-115	161	7	of	of	ADP
gujaf-115	161	8	a	a	DET
gujaf-115	161	9	variable	variable	NOUN
gujaf-115	161	10	on	on	ADP
gujaf-115	161	11	the	the	DET
gujaf-115	161	12	connection	connection	NOUN
gujaf-115	161	13	concerning	concern	VERB
gujaf-115	161	14	explanatory	explanatory	ADJ
gujaf-115	161	15	variable(s	variable(s	NOUN
gujaf-115	161	16	)	)	PUNCT
gujaf-115	161	17	and	and	CCONJ
gujaf-115	161	18	explained	explain	VERB
gujaf-115	161	19	variable	variable	NOUN
gujaf-115	161	20	.	.	PUNCT
gujaf-115	162	1	since	since	SCONJ
gujaf-115	162	2	the	the	DET
gujaf-115	162	3	study	study	NOUN
gujaf-115	162	4	adopted	adopt	VERB
gujaf-115	162	5	quantitative	quantitative	ADJ
gujaf-115	162	6	approach	approach	NOUN
gujaf-115	162	7	,	,	PUNCT
gujaf-115	162	8	therefore	therefore	ADV
gujaf-115	162	9	,	,	PUNCT
gujaf-115	162	10	a	a	DET
gujaf-115	162	11	parametric	parametric	ADJ
gujaf-115	162	12	tool	tool	NOUN
gujaf-115	162	13	is	be	AUX
gujaf-115	162	14	expected	expect	VERB
gujaf-115	162	15	to	to	PART
gujaf-115	162	16	be	be	AUX
gujaf-115	162	17	used	use	VERB
gujaf-115	162	18	.	.	PUNCT
gujaf-115	163	1	moreover	moreover	ADV
gujaf-115	163	2	,	,	PUNCT
gujaf-115	163	3	sempartial	sempartial	ADJ
gujaf-115	163	4	least	least	ADJ
gujaf-115	163	5	square	square	ADJ
gujaf-115	163	6	regression	regression	NOUN
gujaf-115	163	7	is	be	AUX
gujaf-115	163	8	not	not	PART
gujaf-115	163	9	just	just	ADV
gujaf-115	163	10	one	one	NUM
gujaf-115	163	11	technique	technique	NOUN
gujaf-115	163	12	but	but	CCONJ
gujaf-115	163	13	a	a	DET
gujaf-115	163	14	household	household	NOUN
gujaf-115	163	15	of	of	ADP
gujaf-115	163	16	methods	method	NOUN
gujaf-115	163	17	that	that	PRON
gujaf-115	163	18	can	can	AUX
gujaf-115	163	19	be	be	AUX
gujaf-115	163	20	used	use	VERB
gujaf-115	163	21	to	to	PART
gujaf-115	163	22	explore	explore	VERB
gujaf-115	163	23	the	the	DET
gujaf-115	163	24	connection	connection	NOUN
gujaf-115	163	25	between	between	ADP
gujaf-115	163	26	one	one	NUM
gujaf-115	163	27	explained	explain	VERB
gujaf-115	163	28	variable	variable	NOUN
gujaf-115	163	29	and	and	CCONJ
gujaf-115	163	30	several	several	ADJ
gujaf-115	163	31	explanatory	explanatory	ADJ
gujaf-115	163	32	variables	variable	NOUN
gujaf-115	163	33	.	.	PUNCT
gujaf-115	164	1	sempartial	sempartial	ADJ
gujaf-115	164	2	least	least	ADJ
gujaf-115	164	3	square	square	ADJ
gujaf-115	164	4	regression	regression	NOUN
gujaf-115	164	5	is	be	AUX
gujaf-115	164	6	based	base	VERB
gujaf-115	164	7	on	on	ADP
gujaf-115	164	8	correlation	correlation	NOUN
gujaf-115	164	9	that	that	PRON
gujaf-115	164	10	permits	permit	VERB
gujaf-115	164	11	further	further	ADJ
gujaf-115	164	12	complex	complex	ADJ
gujaf-115	164	13	examination	examination	NOUN
gujaf-115	164	14	of	of	ADP
gujaf-115	164	15	the	the	DET
gujaf-115	164	16	interconnection	interconnection	NOUN
gujaf-115	164	17	amongst	amongst	ADP
gujaf-115	164	18	established	establish	VERB
gujaf-115	164	19	variables	variable	NOUN
gujaf-115	164	20	.	.	PUNCT
gujaf-115	165	1	this	this	PRON
gujaf-115	165	2	is	be	AUX
gujaf-115	165	3	what	what	PRON
gujaf-115	165	4	promotes	promote	VERB
gujaf-115	165	5	it	it	PRON
gujaf-115	165	6	to	to	PART
gujaf-115	165	7	be	be	AUX
gujaf-115	165	8	frequently	frequently	ADV
gujaf-115	165	9	used	use	VERB
gujaf-115	165	10	for	for	ADP
gujaf-115	165	11	examination	examination	NOUN
gujaf-115	165	12	of	of	ADP
gujaf-115	165	13	many	many	ADJ
gujaf-115	165	14	complex	complex	ADJ
gujaf-115	165	15	real	real	ADJ
gujaf-115	165	16	-	-	PUNCT
gujaf-115	165	17	life	life	NOUN
gujaf-115	165	18	rather	rather	ADV
gujaf-115	165	19	than	than	ADP
gujaf-115	165	20	laboratory	laboratory	NOUN
gujaf-115	165	21	-	-	PUNCT
gujaf-115	165	22	based	base	VERB
gujaf-115	165	23	research	research	NOUN
gujaf-115	165	24	objectives	objective	NOUN
gujaf-115	165	25	/	/	SYM
gujaf-115	165	26	hypotheses	hypothesis	NOUN
gujaf-115	165	27	.	.	PUNCT
gujaf-115	166	1	furthermore	furthermore	ADV
gujaf-115	166	2	,	,	PUNCT
gujaf-115	166	3	they	they	PRON
gujaf-115	166	4	were	be	AUX
gujaf-115	166	5	used	use	VERB
gujaf-115	166	6	because	because	SCONJ
gujaf-115	166	7	,	,	PUNCT
gujaf-115	166	8	the	the	DET
gujaf-115	166	9	techniques	technique	NOUN
gujaf-115	166	10	can	can	AUX
gujaf-115	166	11	show	show	VERB
gujaf-115	166	12	how	how	SCONJ
gujaf-115	166	13	fit	fit	ADJ
gujaf-115	166	14	a	a	DET
gujaf-115	166	15	set	set	NOUN
gujaf-115	166	16	of	of	ADP
gujaf-115	166	17	variables	variable	NOUN
gujaf-115	166	18	is	be	AUX
gujaf-115	166	19	able	able	ADJ
gujaf-115	166	20	to	to	PART
gujaf-115	166	21	foresee	foresee	VERB
gujaf-115	166	22	a	a	DET
gujaf-115	166	23	certain	certain	ADJ
gujaf-115	166	24	result	result	NOUN
gujaf-115	166	25	.	.	PUNCT
gujaf-115	167	1	also	also	ADV
gujaf-115	167	2	,	,	PUNCT
gujaf-115	167	3	they	they	PRON
gujaf-115	167	4	are	be	AUX
gujaf-115	167	5	better	well	ADJ
gujaf-115	167	6	in	in	ADP
gujaf-115	167	7	providing	provide	VERB
gujaf-115	167	8	the	the	DET
gujaf-115	167	9	researcher	researcher	NOUN
gujaf-115	167	10	with	with	ADP
gujaf-115	167	11	information	information	NOUN
gujaf-115	167	12	about	about	ADP
gujaf-115	167	13	the	the	DET
gujaf-115	167	14	model	model	NOUN
gujaf-115	167	15	in	in	ADP
gujaf-115	167	16	total	total	NOUN
gujaf-115	167	17	with	with	ADP
gujaf-115	167	18	the	the	DET
gujaf-115	167	19	role	role	NOUN
gujaf-115	167	20	of	of	ADP
gujaf-115	167	21	individual	individual	ADJ
gujaf-115	167	22	variables	variable	NOUN
gujaf-115	167	23	that	that	PRON
gujaf-115	167	24	formed	form	VERB
gujaf-115	167	25	the	the	DET
gujaf-115	167	26	model	model	NOUN
gujaf-115	167	27	.	.	PUNCT
gujaf-115	168	1	the	the	DET
gujaf-115	168	2	techniques	technique	NOUN
gujaf-115	168	3	are	be	AUX
gujaf-115	168	4	also	also	ADV
gujaf-115	168	5	efficient	efficient	ADJ
gujaf-115	168	6	in	in	ADP
gujaf-115	168	7	evaluating	evaluate	VERB
gujaf-115	168	8	if	if	SCONJ
gujaf-115	168	9	specific	specific	ADJ
gujaf-115	168	10	independent	independent	ADJ
gujaf-115	168	11	variable	variable	NOUN
gujaf-115	168	12	and	and	CCONJ
gujaf-115	168	13	mediating	mediate	VERB
gujaf-115	168	14	variable	variable	NOUN
gujaf-115	168	15	are	be	AUX
gujaf-115	168	16	capable	capable	ADJ
gujaf-115	168	17	of	of	ADP
gujaf-115	168	18	foreseeing	foresee	VERB
gujaf-115	168	19	an	an	DET
gujaf-115	168	20	outcome	outcome	NOUN
gujaf-115	168	21	when	when	SCONJ
gujaf-115	168	22	there	there	PRON
gujaf-115	168	23	is	be	VERB
gujaf-115	168	24	control	control	NOUN
gujaf-115	168	25	for	for	ADP
gujaf-115	168	26	the	the	DET
gujaf-115	168	27	influence	influence	NOUN
gujaf-115	168	28	of	of	ADP
gujaf-115	168	29	one	one	NUM
gujaf-115	168	30	more	more	ADV
gujaf-115	168	31	variable	variable	ADJ
gujaf-115	168	32	.	.	PUNCT
gujaf-115	169	1	6	6	NUM
gujaf-115	169	2	table	table	NOUN
gujaf-115	169	3	1	1	NUM
gujaf-115	169	4	:	:	PUNCT
gujaf-115	169	5	contains	contain	VERB
gujaf-115	169	6	how	how	SCONJ
gujaf-115	169	7	the	the	DET
gujaf-115	169	8	variables	variable	NOUN
gujaf-115	169	9	of	of	ADP
gujaf-115	169	10	this	this	DET
gujaf-115	169	11	study	study	NOUN
gujaf-115	169	12	are	be	AUX
gujaf-115	169	13	measured	measure	VERB
gujaf-115	169	14	.	.	PUNCT
gujaf-115	170	1	table	table	NOUN
gujaf-115	170	2	1	1	NUM
gujaf-115	170	3	:	:	PUNCT
gujaf-115	170	4	variable	variable	ADJ
gujaf-115	170	5	measurement	measurement	NOUN
gujaf-115	170	6	variable	variable	ADJ
gujaf-115	170	7	variables	variable	NOUN
gujaf-115	170	8	name	name	VERB
gujaf-115	170	9	variable	variable	ADJ
gujaf-115	170	10	measurement	measurement	NOUN
gujaf-115	170	11	and	and	CCONJ
gujaf-115	170	12	source	source	NOUN
gujaf-115	170	13	acronym	acronym	NOUN
gujaf-115	170	14	dacc	dacc	NOUN
gujaf-115	170	15	discretionary	discretionary	ADJ
gujaf-115	170	16	accruals	accrual	NOUN
gujaf-115	170	17	measured	measure	VERB
gujaf-115	170	18	by	by	ADP
gujaf-115	170	19	absolute	absolute	ADJ
gujaf-115	170	20	values	value	NOUN
gujaf-115	170	21	of	of	ADP
gujaf-115	170	22	the	the	DET
gujaf-115	170	23	residuals	residual	NOUN
gujaf-115	170	24	of	of	ADP
gujaf-115	170	25	discretionary	discretionary	ADJ
gujaf-115	170	26	accruals	accrual	NOUN
gujaf-115	170	27	using	use	VERB
gujaf-115	170	28	modified	modified	ADJ
gujaf-115	170	29	collins	collin	NOUN
gujaf-115	170	30	,	,	PUNCT
gujaf-115	170	31	pungaliya	pungaliya	NOUN
gujaf-115	170	32	and	and	CCONJ
gujaf-115	170	33	vijh	vijh	NOUN
gujaf-115	170	34	(	(	PUNCT
gujaf-115	170	35	2017	2017	NUM
gujaf-115	170	36	)	)	PUNCT
gujaf-115	170	37	model	model	NOUN
gujaf-115	170	38	.	.	PUNCT
gujaf-115	171	1	bd	bd	PROPN
gujaf-115	171	2	board	board	NOUN
gujaf-115	171	3	diversity	diversity	NOUN
gujaf-115	171	4	measured	measure	VERB
gujaf-115	171	5	as	as	ADP
gujaf-115	171	6	the	the	DET
gujaf-115	171	7	ratio	ratio	NOUN
gujaf-115	171	8	of	of	ADP
gujaf-115	171	9	women	woman	NOUN
gujaf-115	171	10	over	over	ADP
gujaf-115	171	11	total	total	ADJ
gujaf-115	171	12	board	board	NOUN
gujaf-115	171	13	members	member	NOUN
gujaf-115	171	14	(	(	PUNCT
gujaf-115	171	15	saona	saona	PROPN
gujaf-115	171	16	,	,	PUNCT
gujaf-115	171	17	muro	muro	PROPN
gujaf-115	171	18	,	,	PUNCT
gujaf-115	171	19	martín	martín	PROPN
gujaf-115	171	20	&	&	CCONJ
gujaf-115	171	21	baier	baier	PROPN
gujaf-115	171	22	-	-	PUNCT
gujaf-115	171	23	fuentes	fuente	NOUN
gujaf-115	171	24	,	,	PUNCT
gujaf-115	171	25	2019	2019	NUM
gujaf-115	171	26	)	)	PUNCT
gujaf-115	171	27	be	be	AUX
gujaf-115	171	28	board	board	NOUN
gujaf-115	171	29	ethnicity	ethnicity	NOUN
gujaf-115	171	30	measured	measure	VERB
gujaf-115	171	31	with	with	ADP
gujaf-115	171	32	ethnicity	ethnicity	NOUN
gujaf-115	171	33	score	score	NOUN
gujaf-115	171	34	br	br	PROPN
gujaf-115	171	35	board	board	NOUN
gujaf-115	171	36	reputation	reputation	NOUN
gujaf-115	171	37	measured	measure	VERB
gujaf-115	171	38	as	as	ADP
gujaf-115	171	39	the	the	DET
gujaf-115	171	40	ratio	ratio	NOUN
gujaf-115	171	41	of	of	ADP
gujaf-115	171	42	members	member	NOUN
gujaf-115	171	43	with	with	ADP
gujaf-115	171	44	national	national	ADJ
gujaf-115	171	45	honour	honour	NOUN
gujaf-115	171	46	over	over	ADP
gujaf-115	171	47	total	total	ADJ
gujaf-115	171	48	board	board	NOUN
gujaf-115	171	49	directors	director	NOUN
gujaf-115	171	50	bn	bn	ADP
gujaf-115	171	51	board	board	PROPN
gujaf-115	171	52	nationality	nationality	NOUN
gujaf-115	171	53	measured	measure	VERB
gujaf-115	171	54	as	as	ADP
gujaf-115	171	55	quantity	quantity	NOUN
gujaf-115	171	56	of	of	ADP
gujaf-115	171	57	foreign	foreign	ADJ
gujaf-115	171	58	members	member	NOUN
gujaf-115	171	59	over	over	ADP
gujaf-115	171	60	overall	overall	ADJ
gujaf-115	171	61	sum	sum	NOUN
gujaf-115	171	62	of	of	ADP
gujaf-115	171	63	directors	director	NOUN
gujaf-115	171	64	on	on	ADP
gujaf-115	171	65	the	the	DET
gujaf-115	171	66	board	board	NOUN
gujaf-115	171	67	(	(	PUNCT
gujaf-115	171	68	musa	musa	PROPN
gujaf-115	171	69	&	&	CCONJ
gujaf-115	171	70	aminu	aminu	PROPN
gujaf-115	171	71	,	,	PUNCT
gujaf-115	171	72	2018	2018	NUM
gujaf-115	171	73	)	)	PUNCT
gujaf-115	171	74	brk	brk	PROPN
gujaf-115	171	75	board	board	PROPN
gujaf-115	171	76	risk	risk	NOUN
gujaf-115	171	77	measured	measure	VERB
gujaf-115	171	78	as	as	ADP
gujaf-115	171	79	proportion	proportion	NOUN
gujaf-115	171	80	of	of	ADP
gujaf-115	171	81	risk	risk	NOUN
gujaf-115	171	82	management	management	NOUN
gujaf-115	171	83	committee	committee	NOUN
gujaf-115	171	84	directors	director	NOUN
gujaf-115	171	85	over	over	ADP
gujaf-115	171	86	total	total	ADJ
gujaf-115	171	87	board	board	NOUN
gujaf-115	171	88	members	member	NOUN
gujaf-115	171	89	(	(	PUNCT
gujaf-115	171	90	danial	danial	PROPN
gujaf-115	171	91	&	&	CCONJ
gujaf-115	171	92	abdulrahman	abdulrahman	PROPN
gujaf-115	171	93	,	,	PUNCT
gujaf-115	171	94	2014	2014	NUM
gujaf-115	171	95	)	)	PUNCT
gujaf-115	171	96	bc	bc	PROPN
gujaf-115	171	97	board	board	PROPN
gujaf-115	171	98	capability	capability	NOUN
gujaf-115	171	99	measured	measure	VERB
gujaf-115	171	100	with	with	ADP
gujaf-115	171	101	capability	capability	NOUN
gujaf-115	171	102	score	score	NOUN
gujaf-115	171	103	auc	auc	NOUN
gujaf-115	171	104	audit	audit	NOUN
gujaf-115	171	105	committee	committee	NOUN
gujaf-115	171	106	measured	measure	VERB
gujaf-115	171	107	with	with	ADP
gujaf-115	171	108	audit	audit	NOUN
gujaf-115	171	109	committee	committee	NOUN
gujaf-115	171	110	score	score	NOUN
gujaf-115	171	111	fs	fs	ADP
gujaf-115	171	112	firm	firm	ADJ
gujaf-115	171	113	size	size	NOUN
gujaf-115	171	114	natural	natural	ADJ
gujaf-115	171	115	logarithm	logarithm	NOUN
gujaf-115	171	116	of	of	ADP
gujaf-115	171	117	total	total	ADJ
gujaf-115	171	118	assets	asset	NOUN
gujaf-115	171	119	(	(	PUNCT
gujaf-115	171	120	ararat	ararat	PROPN
gujaf-115	171	121	,	,	PUNCT
gujaf-115	171	122	aksu	aksu	PROPN
gujaf-115	171	123	&	&	CCONJ
gujaf-115	171	124	tansel	tansel	PROPN
gujaf-115	171	125	,	,	PUNCT
gujaf-115	171	126	2015	2015	NUM
gujaf-115	171	127	;	;	PUNCT
gujaf-115	171	128	bala	bala	PROPN
gujaf-115	171	129	&	&	CCONJ
gujaf-115	171	130	ibrahim	ibrahim	PROPN
gujaf-115	171	131	,	,	PUNCT
gujaf-115	171	132	2014	2014	NUM
gujaf-115	171	133	)	)	PUNCT
gujaf-115	171	134	sgrw	sgrw	VERB
gujaf-115	171	135	sales	sale	NOUN
gujaf-115	171	136	growth	growth	NOUN
gujaf-115	171	137	present	present	ADJ
gujaf-115	171	138	sales	sale	NOUN
gujaf-115	171	139	-	-	PUNCT
gujaf-115	171	140	previous	previous	ADJ
gujaf-115	171	141	sales	sale	NOUN
gujaf-115	171	142	/	/	SYM
gujaf-115	171	143	previous	previous	ADJ
gujaf-115	171	144	sales	sale	NOUN
gujaf-115	171	145	(	(	PUNCT
gujaf-115	171	146	collins	collins	PROPN
gujaf-115	171	147	et	et	PROPN
gujaf-115	171	148	al	al	PROPN
gujaf-115	171	149	,	,	PUNCT
gujaf-115	171	150	2017	2017	NUM
gujaf-115	171	151	)	)	PUNCT
gujaf-115	171	152	source	source	NOUN
gujaf-115	171	153	:	:	PUNCT
gujaf-115	171	154	compiled	compile	VERB
gujaf-115	171	155	by	by	ADP
gujaf-115	171	156	authors	author	NOUN
gujaf-115	171	157	,	,	PUNCT
gujaf-115	171	158	2022	2022	NUM
gujaf-115	171	159	table	table	NOUN
gujaf-115	171	160	1	1	NUM
gujaf-115	171	161	:	:	PUNCT
gujaf-115	171	162	presents	present	VERB
gujaf-115	171	163	how	how	SCONJ
gujaf-115	171	164	the	the	DET
gujaf-115	171	165	variables	variable	NOUN
gujaf-115	171	166	(	(	PUNCT
gujaf-115	171	167	explained	explain	VERB
gujaf-115	171	168	variable	variable	ADJ
gujaf-115	171	169	,	,	PUNCT
gujaf-115	171	170	explanatory	explanatory	ADJ
gujaf-115	171	171	variables	variable	NOUN
gujaf-115	171	172	,	,	PUNCT
gujaf-115	171	173	mediating	mediate	VERB
gujaf-115	171	174	variable	variable	ADJ
gujaf-115	171	175	and	and	CCONJ
gujaf-115	171	176	control	control	NOUN
gujaf-115	171	177	variable	variable	NOUN
gujaf-115	171	178	)	)	PUNCT
gujaf-115	171	179	are	be	AUX
gujaf-115	171	180	measured	measure	VERB
gujaf-115	171	181	.	.	PUNCT
gujaf-115	172	1	the	the	DET
gujaf-115	172	2	explained	explain	VERB
gujaf-115	172	3	variable	variable	NOUN
gujaf-115	172	4	of	of	ADP
gujaf-115	172	5	the	the	DET
gujaf-115	172	6	study	study	NOUN
gujaf-115	172	7	which	which	PRON
gujaf-115	172	8	is	be	AUX
gujaf-115	172	9	creative	creative	ADJ
gujaf-115	172	10	accounting	accounting	NOUN
gujaf-115	172	11	proxied	proxie	VERB
gujaf-115	172	12	with	with	ADP
gujaf-115	172	13	dacc	dacc	NOUN
gujaf-115	172	14	was	be	AUX
gujaf-115	172	15	measured	measure	VERB
gujaf-115	172	16	by	by	ADP
gujaf-115	172	17	the	the	DET
gujaf-115	172	18	absolute	absolute	ADJ
gujaf-115	172	19	values	value	NOUN
gujaf-115	172	20	of	of	ADP
gujaf-115	172	21	the	the	DET
gujaf-115	172	22	residuals	residual	NOUN
gujaf-115	172	23	of	of	ADP
gujaf-115	172	24	discretionary	discretionary	ADJ
gujaf-115	172	25	accruals	accrual	NOUN
gujaf-115	172	26	using	use	VERB
gujaf-115	172	27	modified	modified	ADJ
gujaf-115	172	28	collins	collin	NOUN
gujaf-115	172	29	,	,	PUNCT
gujaf-115	172	30	pungaliya	pungaliya	NOUN
gujaf-115	172	31	and	and	CCONJ
gujaf-115	172	32	vijh	vijh	NOUN
gujaf-115	172	33	model	model	NOUN
gujaf-115	172	34	of	of	ADP
gujaf-115	172	35	2017	2017	NUM
gujaf-115	172	36	.	.	PUNCT
gujaf-115	173	1	board	board	NOUN
gujaf-115	173	2	diversity	diversity	NOUN
gujaf-115	173	3	was	be	AUX
gujaf-115	173	4	measured	measure	VERB
gujaf-115	173	5	by	by	ADP
gujaf-115	173	6	taking	take	VERB
gujaf-115	173	7	the	the	DET
gujaf-115	173	8	percentage	percentage	NOUN
gujaf-115	173	9	or	or	CCONJ
gujaf-115	173	10	proportion	proportion	NOUN
gujaf-115	173	11	of	of	ADP
gujaf-115	173	12	females	female	NOUN
gujaf-115	173	13	’	'	PUNCT
gujaf-115	173	14	representation	representation	NOUN
gujaf-115	173	15	on	on	ADP
gujaf-115	173	16	board	board	NOUN
gujaf-115	173	17	over	over	ADP
gujaf-115	173	18	the	the	DET
gujaf-115	173	19	entire	entire	ADJ
gujaf-115	173	20	sum	sum	NOUN
gujaf-115	173	21	of	of	ADP
gujaf-115	173	22	members	member	NOUN
gujaf-115	173	23	of	of	ADP
gujaf-115	173	24	the	the	DET
gujaf-115	173	25	board	board	NOUN
gujaf-115	173	26	.	.	PUNCT
gujaf-115	174	1	board	board	NOUN
gujaf-115	174	2	ethnicity	ethnicity	NOUN
gujaf-115	174	3	was	be	AUX
gujaf-115	174	4	measured	measure	VERB
gujaf-115	174	5	using	use	VERB
gujaf-115	174	6	ethnicity	ethnicity	NOUN
gujaf-115	174	7	score	score	NOUN
gujaf-115	174	8	,	,	PUNCT
gujaf-115	174	9	that	that	ADV
gujaf-115	174	10	is	is	ADV
gujaf-115	174	11	,	,	PUNCT
gujaf-115	174	12	four	four	NUM
gujaf-115	174	13	proxies	proxy	NOUN
gujaf-115	174	14	of	of	ADP
gujaf-115	174	15	ethnicity	ethnicity	NOUN
gujaf-115	174	16	were	be	AUX
gujaf-115	174	17	used	use	VERB
gujaf-115	174	18	which	which	PRON
gujaf-115	174	19	are	be	AUX
gujaf-115	174	20	hausa	hausa	NOUN
gujaf-115	174	21	/	/	SYM
gujaf-115	174	22	fulani	fulani	PROPN
gujaf-115	174	23	,	,	PUNCT
gujaf-115	174	24	yoruba	yoruba	PROPN
gujaf-115	174	25	,	,	PUNCT
gujaf-115	174	26	igbo	igbo	PROPN
gujaf-115	174	27	and	and	CCONJ
gujaf-115	174	28	minority	minority	NOUN
gujaf-115	174	29	tribes	tribe	NOUN
gujaf-115	174	30	,	,	PUNCT
gujaf-115	174	31	for	for	ADP
gujaf-115	174	32	each	each	DET
gujaf-115	174	33	year	year	NOUN
gujaf-115	174	34	whichever	whichever	PRON
gujaf-115	174	35	ethnic	ethnic	ADJ
gujaf-115	174	36	group	group	NOUN
gujaf-115	174	37	is	be	AUX
gujaf-115	174	38	present	present	ADJ
gujaf-115	174	39	on	on	ADP
gujaf-115	174	40	the	the	DET
gujaf-115	174	41	board	board	NOUN
gujaf-115	174	42	was	be	AUX
gujaf-115	174	43	given	give	VERB
gujaf-115	174	44	value	value	NOUN
gujaf-115	174	45	as	as	ADP
gujaf-115	174	46	1	1	NUM
gujaf-115	174	47	otherwise	otherwise	ADV
gujaf-115	174	48	0	0	NUM
gujaf-115	174	49	,	,	PUNCT
gujaf-115	174	50	the	the	DET
gujaf-115	174	51	total	total	NOUN
gujaf-115	174	52	was	be	AUX
gujaf-115	174	53	then	then	ADV
gujaf-115	174	54	divided	divide	VERB
gujaf-115	174	55	by	by	ADP
gujaf-115	174	56	the	the	DET
gujaf-115	174	57	whole	whole	ADJ
gujaf-115	174	58	sum	sum	NOUN
gujaf-115	174	59	of	of	ADP
gujaf-115	174	60	proxies	proxy	NOUN
gujaf-115	174	61	which	which	PRON
gujaf-115	174	62	is	be	AUX
gujaf-115	174	63	four	four	NUM
gujaf-115	174	64	.	.	PUNCT
gujaf-115	175	1	board	board	NOUN
gujaf-115	175	2	reputation	reputation	NOUN
gujaf-115	175	3	was	be	AUX
gujaf-115	175	4	measured	measure	VERB
gujaf-115	175	5	as	as	ADP
gujaf-115	175	6	the	the	DET
gujaf-115	175	7	percentage	percentage	NOUN
gujaf-115	175	8	of	of	ADP
gujaf-115	175	9	members	member	NOUN
gujaf-115	175	10	of	of	ADP
gujaf-115	175	11	the	the	DET
gujaf-115	175	12	board	board	NOUN
gujaf-115	175	13	with	with	ADP
gujaf-115	175	14	national	national	ADJ
gujaf-115	175	15	honor	honor	NOUN
gujaf-115	175	16	over	over	ADP
gujaf-115	175	17	the	the	DET
gujaf-115	175	18	total	total	ADJ
gujaf-115	175	19	board	board	NOUN
gujaf-115	175	20	members	member	NOUN
gujaf-115	175	21	.	.	PUNCT
gujaf-115	176	1	board	board	NOUN
gujaf-115	176	2	nationality	nationality	NOUN
gujaf-115	176	3	was	be	AUX
gujaf-115	176	4	measured	measure	VERB
gujaf-115	176	5	as	as	ADP
gujaf-115	176	6	the	the	DET
gujaf-115	176	7	proportion	proportion	NOUN
gujaf-115	176	8	of	of	ADP
gujaf-115	176	9	foreign	foreign	ADJ
gujaf-115	176	10	directors	director	NOUN
gujaf-115	176	11	serving	serve	VERB
gujaf-115	176	12	on	on	ADP
gujaf-115	176	13	the	the	DET
gujaf-115	176	14	board	board	NOUN
gujaf-115	176	15	of	of	ADP
gujaf-115	176	16	directors	director	NOUN
gujaf-115	176	17	over	over	ADP
gujaf-115	176	18	the	the	DET
gujaf-115	176	19	total	total	ADJ
gujaf-115	176	20	sum	sum	NOUN
gujaf-115	176	21	of	of	ADP
gujaf-115	176	22	members	member	NOUN
gujaf-115	176	23	serving	serve	VERB
gujaf-115	176	24	on	on	ADP
gujaf-115	176	25	board	board	NOUN
gujaf-115	176	26	.	.	PUNCT
gujaf-115	177	1	board	board	NOUN
gujaf-115	177	2	risk	risk	NOUN
gujaf-115	177	3	was	be	AUX
gujaf-115	177	4	measured	measure	VERB
gujaf-115	177	5	as	as	ADP
gujaf-115	177	6	the	the	DET
gujaf-115	177	7	ratio	ratio	NOUN
gujaf-115	177	8	of	of	ADP
gujaf-115	177	9	directors	director	NOUN
gujaf-115	177	10	serving	serve	VERB
gujaf-115	177	11	in	in	ADP
gujaf-115	177	12	the	the	DET
gujaf-115	177	13	risk	risk	NOUN
gujaf-115	177	14	management	management	NOUN
gujaf-115	177	15	committee	committee	NOUN
gujaf-115	177	16	within	within	ADP
gujaf-115	177	17	the	the	DET
gujaf-115	177	18	board	board	NOUN
gujaf-115	177	19	over	over	ADP
gujaf-115	177	20	the	the	DET
gujaf-115	177	21	total	total	ADJ
gujaf-115	177	22	sum	sum	NOUN
gujaf-115	177	23	of	of	ADP
gujaf-115	177	24	directors	director	NOUN
gujaf-115	177	25	serving	serve	VERB
gujaf-115	177	26	the	the	DET
gujaf-115	177	27	board	board	NOUN
gujaf-115	177	28	.	.	PUNCT
gujaf-115	178	1	board	board	NOUN
gujaf-115	178	2	capability	capability	NOUN
gujaf-115	178	3	was	be	AUX
gujaf-115	178	4	measured	measure	VERB
gujaf-115	178	5	using	use	VERB
gujaf-115	178	6	capability	capability	NOUN
gujaf-115	178	7	score	score	NOUN
gujaf-115	178	8	with	with	ADP
gujaf-115	178	9	five	five	NUM
gujaf-115	178	10	(	(	PUNCT
gujaf-115	178	11	5	5	NUM
gujaf-115	178	12	)	)	PUNCT
gujaf-115	178	13	proxies	proxy	NOUN
gujaf-115	178	14	(	(	PUNCT
gujaf-115	178	15	tenure	tenure	NOUN
gujaf-115	178	16	,	,	PUNCT
gujaf-115	178	17	experience	experience	NOUN
gujaf-115	178	18	,	,	PUNCT
gujaf-115	178	19	multiple	multiple	ADJ
gujaf-115	178	20	directorship	directorship	NOUN
gujaf-115	178	21	,	,	PUNCT
gujaf-115	178	22	educational	educational	ADJ
gujaf-115	178	23	qualification	qualification	NOUN
gujaf-115	178	24	and	and	CCONJ
gujaf-115	178	25	skills	skill	NOUN
gujaf-115	178	26	/	/	SYM
gujaf-115	178	27	competency	competency	NOUN
gujaf-115	178	28	)	)	PUNCT
gujaf-115	178	29	,	,	PUNCT
gujaf-115	178	30	a	a	DET
gujaf-115	178	31	value	value	NOUN
gujaf-115	178	32	of	of	ADP
gujaf-115	178	33	0	0	NUM
gujaf-115	178	34	was	be	AUX
gujaf-115	178	35	given	give	VERB
gujaf-115	178	36	if	if	SCONJ
gujaf-115	178	37	all	all	DET
gujaf-115	178	38	the	the	DET
gujaf-115	178	39	directors	director	NOUN
gujaf-115	178	40	are	be	AUX
gujaf-115	178	41	serving	serve	VERB
gujaf-115	178	42	first	first	ADJ
gujaf-115	178	43	tenure	tenure	NOUN
gujaf-115	178	44	otherwise	otherwise	ADV
gujaf-115	178	45	1	1	NUM
gujaf-115	178	46	,	,	PUNCT
gujaf-115	178	47	the	the	DET
gujaf-115	178	48	study	study	NOUN
gujaf-115	178	49	used	use	VERB
gujaf-115	178	50	a	a	DET
gujaf-115	178	51	threshold	threshold	NOUN
gujaf-115	178	52	that	that	SCONJ
gujaf-115	178	53	a	a	DET
gujaf-115	178	54	director	director	NOUN
gujaf-115	178	55	must	must	AUX
gujaf-115	178	56	serve	serve	VERB
gujaf-115	178	57	in	in	ADP
gujaf-115	178	58	the	the	DET
gujaf-115	178	59	board	board	NOUN
gujaf-115	178	60	or	or	CCONJ
gujaf-115	178	61	other	other	ADJ
gujaf-115	178	62	boards	board	NOUN
gujaf-115	178	63	for	for	ADP
gujaf-115	178	64	five	five	NUM
gujaf-115	178	65	(	(	PUNCT
gujaf-115	178	66	5	5	NUM
gujaf-115	178	67	)	)	PUNCT
gujaf-115	178	68	years	year	NOUN
gujaf-115	178	69	and	and	CCONJ
gujaf-115	178	70	above	above	ADV
gujaf-115	178	71	in	in	ADP
gujaf-115	178	72	other	other	ADJ
gujaf-115	178	73	to	to	PART
gujaf-115	178	74	have	have	VERB
gujaf-115	178	75	experience	experience	NOUN
gujaf-115	178	76	,	,	PUNCT
gujaf-115	178	77	therefore	therefore	ADV
gujaf-115	178	78	,	,	PUNCT
gujaf-115	178	79	only	only	ADV
gujaf-115	178	80	members	member	NOUN
gujaf-115	178	81	of	of	ADP
gujaf-115	178	82	the	the	DET
gujaf-115	178	83	board	board	NOUN
gujaf-115	178	84	with	with	ADP
gujaf-115	178	85	board	board	NOUN
gujaf-115	178	86	experience	experience	NOUN
gujaf-115	178	87	of	of	ADP
gujaf-115	178	88	five	five	NUM
gujaf-115	178	89	years	year	NOUN
gujaf-115	178	90	and	and	CCONJ
gujaf-115	178	91	above	above	ADV
gujaf-115	178	92	are	be	AUX
gujaf-115	178	93	considered	consider	VERB
gujaf-115	178	94	as	as	ADP
gujaf-115	178	95	experienced	experienced	ADJ
gujaf-115	178	96	directors	director	NOUN
gujaf-115	178	97	.	.	PUNCT
gujaf-115	179	1	for	for	ADP
gujaf-115	179	2	7	7	NUM
gujaf-115	179	3	experience	experience	NOUN
gujaf-115	179	4	directors	director	NOUN
gujaf-115	179	5	a	a	DET
gujaf-115	179	6	value	value	NOUN
gujaf-115	179	7	of	of	ADP
gujaf-115	179	8	1	1	NUM
gujaf-115	179	9	was	be	AUX
gujaf-115	179	10	given	give	VERB
gujaf-115	179	11	otherwise	otherwise	ADV
gujaf-115	179	12	0	0	NUM
gujaf-115	179	13	.	.	PUNCT
gujaf-115	180	1	the	the	DET
gujaf-115	180	2	presence	presence	NOUN
gujaf-115	180	3	of	of	ADP
gujaf-115	180	4	director	director	NOUN
gujaf-115	180	5	serving	serve	VERB
gujaf-115	180	6	on	on	ADP
gujaf-115	180	7	2	2	NUM
gujaf-115	180	8	or	or	CCONJ
gujaf-115	180	9	more	more	ADJ
gujaf-115	180	10	boards	board	NOUN
gujaf-115	180	11	was	be	AUX
gujaf-115	180	12	given	give	VERB
gujaf-115	180	13	a	a	DET
gujaf-115	180	14	value	value	NOUN
gujaf-115	180	15	of	of	ADP
gujaf-115	180	16	1	1	NUM
gujaf-115	180	17	otherwise	otherwise	ADV
gujaf-115	180	18	0	0	NUM
gujaf-115	180	19	,	,	PUNCT
gujaf-115	180	20	the	the	DET
gujaf-115	180	21	presence	presence	NOUN
gujaf-115	180	22	of	of	ADP
gujaf-115	180	23	director	director	NOUN
gujaf-115	180	24	with	with	ADP
gujaf-115	180	25	educational	educational	ADJ
gujaf-115	180	26	qualification	qualification	NOUN
gujaf-115	180	27	higher	high	ADJ
gujaf-115	180	28	than	than	ADP
gujaf-115	180	29	first	first	ADJ
gujaf-115	180	30	degree	degree	NOUN
gujaf-115	180	31	was	be	AUX
gujaf-115	180	32	given	give	VERB
gujaf-115	180	33	a	a	DET
gujaf-115	180	34	value	value	NOUN
gujaf-115	180	35	of	of	ADP
gujaf-115	180	36	1	1	NUM
gujaf-115	180	37	otherwise	otherwise	ADV
gujaf-115	180	38	0	0	NUM
gujaf-115	180	39	.	.	PUNCT
gujaf-115	181	1	for	for	ADP
gujaf-115	181	2	skills	skill	NOUN
gujaf-115	181	3	/	/	SYM
gujaf-115	181	4	competency	competency	NOUN
gujaf-115	181	5	,	,	PUNCT
gujaf-115	181	6	director	director	NOUN
gujaf-115	181	7	with	with	ADP
gujaf-115	181	8	industry	industry	NOUN
gujaf-115	181	9	experience	experience	NOUN
gujaf-115	181	10	is	be	AUX
gujaf-115	181	11	scored	score	VERB
gujaf-115	181	12	1	1	NUM
gujaf-115	181	13	and	and	CCONJ
gujaf-115	181	14	otherwise	otherwise	ADV
gujaf-115	181	15	0	0	NUM
gujaf-115	181	16	.	.	PUNCT
gujaf-115	182	1	audit	audit	NOUN
gujaf-115	182	2	committee	committee	NOUN
gujaf-115	182	3	was	be	AUX
gujaf-115	182	4	measured	measure	VERB
gujaf-115	182	5	using	use	VERB
gujaf-115	182	6	audit	audit	NOUN
gujaf-115	182	7	committee	committee	NOUN
gujaf-115	182	8	governance	governance	NOUN
gujaf-115	182	9	score	score	NOUN
gujaf-115	182	10	where	where	SCONJ
gujaf-115	182	11	six	six	NUM
gujaf-115	182	12	proxies	proxy	NOUN
gujaf-115	182	13	(	(	PUNCT
gujaf-115	182	14	audit	audit	NOUN
gujaf-115	182	15	committee	committee	NOUN
gujaf-115	182	16	meeting	meeting	NOUN
gujaf-115	182	17	attendance	attendance	NOUN
gujaf-115	182	18	,	,	PUNCT
gujaf-115	182	19	audit	audit	NOUN
gujaf-115	182	20	committee	committee	NOUN
gujaf-115	182	21	frequency	frequency	NOUN
gujaf-115	182	22	of	of	ADP
gujaf-115	182	23	meeting	meeting	NOUN
gujaf-115	182	24	,	,	PUNCT
gujaf-115	182	25	ac	ac	PROPN
gujaf-115	182	26	gender	gender	PROPN
gujaf-115	182	27	,	,	PUNCT
gujaf-115	182	28	ac	ac	PROPN
gujaf-115	182	29	independence	independence	PROPN
gujaf-115	182	30	,	,	PUNCT
gujaf-115	182	31	ac	ac	PROPN
gujaf-115	182	32	financial	financial	ADJ
gujaf-115	182	33	expertise	expertise	NOUN
gujaf-115	182	34	and	and	CCONJ
gujaf-115	182	35	ac	ac	PROPN
gujaf-115	182	36	size	size	NOUN
gujaf-115	182	37	)	)	PUNCT
gujaf-115	182	38	of	of	ADP
gujaf-115	182	39	ac	ac	PROPN
gujaf-115	182	40	were	be	AUX
gujaf-115	182	41	used	use	VERB
gujaf-115	182	42	.	.	PUNCT
gujaf-115	183	1	for	for	ADP
gujaf-115	183	2	each	each	DET
gujaf-115	183	3	proxy	proxy	NOUN
gujaf-115	183	4	,	,	PUNCT
gujaf-115	183	5	if	if	SCONJ
gujaf-115	183	6	the	the	DET
gujaf-115	183	7	firm	firm	NOUN
gujaf-115	183	8	complied	comply	VERB
gujaf-115	183	9	with	with	ADP
gujaf-115	183	10	the	the	DET
gujaf-115	183	11	requirement	requirement	NOUN
gujaf-115	183	12	of	of	ADP
gujaf-115	183	13	sec	sec	PROPN
gujaf-115	183	14	code	code	NOUN
gujaf-115	183	15	of	of	ADP
gujaf-115	183	16	2011	2011	NUM
gujaf-115	183	17	a	a	DET
gujaf-115	183	18	value	value	NOUN
gujaf-115	183	19	of	of	ADP
gujaf-115	183	20	1	1	NUM
gujaf-115	183	21	was	be	AUX
gujaf-115	183	22	given	give	VERB
gujaf-115	183	23	to	to	ADP
gujaf-115	183	24	that	that	DET
gujaf-115	183	25	proxy	proxy	NOUN
gujaf-115	183	26	for	for	ADP
gujaf-115	183	27	the	the	DET
gujaf-115	183	28	year	year	NOUN
gujaf-115	183	29	otherwise	otherwise	ADV
gujaf-115	183	30	0	0	NUM
gujaf-115	183	31	,	,	PUNCT
gujaf-115	183	32	a	a	DET
gujaf-115	183	33	total	total	NOUN
gujaf-115	183	34	was	be	AUX
gujaf-115	183	35	taken	take	VERB
gujaf-115	183	36	for	for	ADP
gujaf-115	183	37	all	all	DET
gujaf-115	183	38	the	the	DET
gujaf-115	183	39	six	six	NUM
gujaf-115	183	40	proxies	proxy	NOUN
gujaf-115	183	41	and	and	CCONJ
gujaf-115	183	42	then	then	ADV
gujaf-115	183	43	the	the	DET
gujaf-115	183	44	total	total	NOUN
gujaf-115	183	45	was	be	AUX
gujaf-115	183	46	divided	divide	VERB
gujaf-115	183	47	by	by	ADP
gujaf-115	183	48	six	six	NUM
gujaf-115	183	49	which	which	PRON
gujaf-115	183	50	gave	give	VERB
gujaf-115	183	51	the	the	DET
gujaf-115	183	52	audit	audit	NOUN
gujaf-115	183	53	committee	committee	NOUN
gujaf-115	183	54	governance	governance	NOUN
gujaf-115	183	55	score	score	NOUN
gujaf-115	183	56	for	for	ADP
gujaf-115	183	57	the	the	DET
gujaf-115	183	58	year	year	NOUN
gujaf-115	183	59	.	.	PUNCT
gujaf-115	184	1	company	company	NOUN
gujaf-115	184	2	size	size	NOUN
gujaf-115	184	3	was	be	AUX
gujaf-115	184	4	measured	measure	VERB
gujaf-115	184	5	with	with	ADP
gujaf-115	184	6	nlog	nlog	ADJ
gujaf-115	184	7	(	(	PUNCT
gujaf-115	184	8	natural	natural	ADJ
gujaf-115	184	9	logarithm	logarithm	NOUN
gujaf-115	184	10	)	)	PUNCT
gujaf-115	184	11	of	of	ADP
gujaf-115	184	12	total	total	ADJ
gujaf-115	184	13	assets	asset	NOUN
gujaf-115	184	14	.	.	PUNCT
gujaf-115	185	1	a	a	DET
gujaf-115	185	2	cross	cross	ADJ
gujaf-115	185	3	-	-	ADJ
gujaf-115	185	4	sectional	sectional	ADJ
gujaf-115	185	5	regression	regression	NOUN
gujaf-115	185	6	of	of	ADP
gujaf-115	185	7	the	the	DET
gujaf-115	185	8	modified	modify	VERB
gujaf-115	185	9	collins	collin	NOUN
gujaf-115	185	10	,	,	PUNCT
gujaf-115	185	11	pungaliya	pungaliya	NOUN
gujaf-115	185	12	and	and	CCONJ
gujaf-115	185	13	vijh	vijh	NOUN
gujaf-115	185	14	(	(	PUNCT
gujaf-115	185	15	2017	2017	NUM
gujaf-115	185	16	)	)	PUNCT
gujaf-115	185	17	total	total	ADJ
gujaf-115	185	18	accruals	accrual	NOUN
gujaf-115	185	19	model	model	NOUN
gujaf-115	185	20	was	be	AUX
gujaf-115	185	21	utilized	utilize	VERB
gujaf-115	185	22	in	in	ADP
gujaf-115	185	23	this	this	DET
gujaf-115	185	24	study	study	NOUN
gujaf-115	185	25	to	to	PART
gujaf-115	185	26	estimate	estimate	VERB
gujaf-115	185	27	the	the	DET
gujaf-115	185	28	discretionary	discretionary	ADJ
gujaf-115	185	29	accruals	accrual	NOUN
gujaf-115	185	30	which	which	PRON
gujaf-115	185	31	represent	represent	VERB
gujaf-115	185	32	the	the	DET
gujaf-115	185	33	degree	degree	NOUN
gujaf-115	185	34	of	of	ADP
gujaf-115	185	35	creative	creative	ADJ
gujaf-115	185	36	accounting	accounting	NOUN
gujaf-115	185	37	.	.	PUNCT
gujaf-115	186	1	this	this	DET
gujaf-115	186	2	model	model	NOUN
gujaf-115	186	3	was	be	AUX
gujaf-115	186	4	selected	select	VERB
gujaf-115	186	5	because	because	SCONJ
gujaf-115	186	6	it	it	PRON
gujaf-115	186	7	has	have	AUX
gujaf-115	186	8	been	be	AUX
gujaf-115	186	9	found	find	VERB
gujaf-115	186	10	to	to	PART
gujaf-115	186	11	have	have	VERB
gujaf-115	186	12	higher	high	ADJ
gujaf-115	186	13	explanatory	explanatory	ADJ
gujaf-115	186	14	power	power	NOUN
gujaf-115	186	15	than	than	ADP
gujaf-115	186	16	their	their	PRON
gujaf-115	186	17	first	first	ADJ
gujaf-115	186	18	model	model	NOUN
gujaf-115	186	19	and	and	CCONJ
gujaf-115	186	20	is	be	AUX
gujaf-115	186	21	one	one	NUM
gujaf-115	186	22	of	of	ADP
gujaf-115	186	23	the	the	DET
gujaf-115	186	24	most	most	ADV
gujaf-115	186	25	recent	recent	ADJ
gujaf-115	186	26	accrual	accrual	ADJ
gujaf-115	186	27	models	model	NOUN
gujaf-115	186	28	with	with	ADP
gujaf-115	186	29	few	few	ADJ
gujaf-115	186	30	impregnable	impregnable	ADJ
gujaf-115	186	31	criticisms	criticism	NOUN
gujaf-115	186	32	.	.	PUNCT
gujaf-115	187	1	the	the	DET
gujaf-115	187	2	model	model	NOUN
gujaf-115	187	3	without	without	ADP
gujaf-115	187	4	and	and	CCONJ
gujaf-115	187	5	with	with	ADP
gujaf-115	187	6	modifications	modification	NOUN
gujaf-115	187	7	are	be	AUX
gujaf-115	187	8	presented	present	VERB
gujaf-115	187	9	as	as	SCONJ
gujaf-115	187	10	follows	follow	VERB
gujaf-115	187	11	:	:	PUNCT
gujaf-115	187	12	ta	ta	ADP
gujaf-115	187	13	it	it	PRON
gujaf-115	187	14	/at-1	/at-1	PUNCT
gujaf-115	188	1	=	=	PUNCT
gujaf-115	188	2	β0	β0	PROPN
gujaf-115	189	1	+	+	NUM
gujaf-115	189	2	β1∆revit	β1∆revit	NOUN
gujaf-115	189	3	/at-1	/at-1	PUNCT
gujaf-115	190	1	+	+	CCONJ
gujaf-115	190	2	β2∆nrecit	β2∆nrecit	PROPN
gujaf-115	190	3	/at-1	/at-1	PUNCT
gujaf-115	191	1	+	+	CCONJ
gujaf-115	191	2	β3ppeit	β3ppeit	PROPN
gujaf-115	191	3	t-1	t-1	PROPN
gujaf-115	191	4	/	/	SYM
gujaf-115	191	5	at-1	at-1	PUNCT
gujaf-115	191	6	+	+	CCONJ
gujaf-115	191	7	ε	ε	PROPN
gujaf-115	191	8	it	it	PRON
gujaf-115	191	9	------------------i	------------------i	VERB
gujaf-115	191	10	tait	tait	X
gujaf-115	191	11	/at-1	/at-1	PUNCT
gujaf-115	192	1	=	=	X
gujaf-115	192	2	β0+β1∆revit	β0+β1∆revit	NOUN
gujaf-115	192	3	/at-1+β2∆nrecit	/at-1+β2∆nrecit	PROPN
gujaf-115	192	4	/	/	SYM
gujaf-115	192	5	at-1+β3ppeit	at-1+β3ppeit	PROPN
gujaf-115	192	6	t-1	t-1	PROPN
gujaf-115	192	7	/	/	SYM
gujaf-115	192	8	at-1+β4intgit	at-1+β4intgit	PROPN
gujaf-115	192	9	t-1	t-1	PROPN
gujaf-115	192	10	/	/	SYM
gujaf-115	192	11	at-1	at-1	NUM
gujaf-115	192	12	+	+	CCONJ
gujaf-115	192	13	it	it	PROPN
gujaf-115	192	14	-----ii	-----ii	PROPN
gujaf-115	192	15	accr	accr	NOUN
gujaf-115	192	16	=	=	SYM
gujaf-115	192	17	β0it+β1∆revit+β2∆nrecit+β3invit+β4ppeit+β5intgit+β6clit+β7nclit+εit	β0it+β1∆revit+β2∆nrecit+β3invit+β4ppeit+β5intgit+β6clit+β7nclit+εit	NUM
gujaf-115	192	18	-	-	PUNCT
gujaf-115	192	19	iii	iii	X
gujaf-115	192	20	tait	tait	PROPN
gujaf-115	192	21	/	/	SYM
gujaf-115	192	22	assetsit-1	assetsit-1	PROPN
gujaf-115	192	23	=	=	PROPN
gujaf-115	192	24	β0	β0	ADJ
gujaf-115	192	25	+	+	CCONJ
gujaf-115	192	26	β11	β11	NOUN
gujaf-115	192	27	/	/	SYM
gujaf-115	192	28	assetsit-1	assetsit-1	NUM
gujaf-115	192	29	+	+	NUM
gujaf-115	192	30	β2	β2	NOUN
gujaf-115	192	31	(	(	PUNCT
gujaf-115	192	32	∆rev-∆ar)it	∆rev-∆ar)it	PROPN
gujaf-115	192	33	/	/	SYM
gujaf-115	192	34	assetsit-1	assetsit-1	PROPN
gujaf-115	192	35	+	+	CCONJ
gujaf-115	192	36	β3	β3	ADP
gujaf-115	192	37	ppeit	ppeit	NOUN
gujaf-115	192	38	/	/	SYM
gujaf-115	192	39	assetsit-1	assetsit-1	PUNCT
gujaf-115	192	40	+	+	CCONJ
gujaf-115	192	41	β4	β4	PROPN
gujaf-115	192	42	niit1	niit1	NOUN
gujaf-115	192	43	/	/	SYM
gujaf-115	192	44	assetsit-1	assetsit-1	PROPN
gujaf-115	192	45	+	+	PROPN
gujaf-115	192	46	β5	β5	ADJ
gujaf-115	192	47	salesit	salesit	NOUN
gujaf-115	192	48	salesit-1	salesit-1	PROPN
gujaf-115	192	49	/	/	SYM
gujaf-115	192	50	salesit-1	salesit-1	PROPN
gujaf-115	192	51	+	+	CCONJ
gujaf-115	192	52	εit---------------------------------------------------iv	εit---------------------------------------------------iv	PROPN
gujaf-115	192	53	where	where	SCONJ
gujaf-115	192	54	:	:	PUNCT
gujaf-115	192	55	ta=	ta=	PROPN
gujaf-115	192	56	total	total	ADJ
gujaf-115	192	57	accruals	accrual	NOUN
gujaf-115	192	58	;	;	PUNCT
gujaf-115	192	59	t	t	NOUN
gujaf-115	192	60	=	=	SYM
gujaf-115	192	61	total	total	ADJ
gujaf-115	192	62	asset	asset	NOUN
gujaf-115	192	63	;	;	PUNCT
gujaf-115	192	64	a	a	PRON
gujaf-115	192	65	=	=	X
gujaf-115	192	66	constant	constant	ADJ
gujaf-115	192	67	;	;	PUNCT
gujaf-115	192	68	β1	β1	PROPN
gujaf-115	192	69	-	-	PUNCT
gujaf-115	192	70	β4=	β4=	PROPN
gujaf-115	192	71	parameters	parameter	NOUN
gujaf-115	192	72	;	;	PUNCT
gujaf-115	192	73	t-1	t-1	PROPN
gujaf-115	192	74	=	=	PUNCT
gujaf-115	192	75	previous	previous	ADJ
gujaf-115	192	76	year	year	NOUN
gujaf-115	192	77	(	(	PUNCT
gujaf-115	192	78	lag1	lag1	PROPN
gujaf-115	192	79	)	)	PUNCT
gujaf-115	192	80	;	;	PUNCT
gujaf-115	192	81	rev	rev	X
gujaf-115	192	82	=	=	PUNCT
gujaf-115	192	83	change	change	NOUN
gujaf-115	192	84	in	in	ADP
gujaf-115	192	85	revenue	revenue	NOUN
gujaf-115	192	86	;	;	PUNCT
gujaf-115	192	87			X
gujaf-115	192	88	rec	rec	X
gujaf-115	192	89	=	=	PUNCT
gujaf-115	192	90	change	change	NOUN
gujaf-115	192	91	in	in	ADP
gujaf-115	192	92	receivables	receivables	NOUN
gujaf-115	192	93	;	;	PUNCT
gujaf-115	192	94			PUNCT
gujaf-115	192	95	ar=	ar=	ADJ
gujaf-115	192	96	change	change	NOUN
gujaf-115	192	97	in	in	ADP
gujaf-115	192	98	account	account	NOUN
gujaf-115	192	99	receivable	receivable	NOUN
gujaf-115	192	100	;	;	PUNCT
gujaf-115	192	101	ppe	ppe	PROPN
gujaf-115	192	102	=	=	SYM
gujaf-115	192	103	property	property	NOUN
gujaf-115	192	104	,	,	PUNCT
gujaf-115	192	105	plant	plant	NOUN
gujaf-115	192	106	&	&	CCONJ
gujaf-115	192	107	equipment	equipment	NOUN
gujaf-115	192	108	;	;	PUNCT
gujaf-115	192	109	intg	intg	ADJ
gujaf-115	192	110	=	=	SYM
gujaf-115	192	111	intangible	intangible	ADJ
gujaf-115	192	112	assets	asset	NOUN
gujaf-115	192	113	;	;	PUNCT
gujaf-115	192	114	inv=	inv=	NUM
gujaf-115	192	115	inventory	inventory	NOUN
gujaf-115	192	116	cl=	cl=	NOUN
gujaf-115	192	117	current	current	ADJ
gujaf-115	192	118	liabilities	liability	NOUN
gujaf-115	192	119	;	;	PUNCT
gujaf-115	192	120	ncl=	ncl=	DET
gujaf-115	192	121	non	non	ADJ
gujaf-115	192	122	-	-	ADJ
gujaf-115	192	123	current	current	ADJ
gujaf-115	192	124	liabilities	liability	NOUN
gujaf-115	192	125	;	;	PUNCT
gujaf-115	192	126	accr=	accr=	NUM
gujaf-115	192	127	discretionary	discretionary	ADJ
gujaf-115	192	128	accruals	accrual	NOUN
gujaf-115	192	129	;	;	PUNCT
gujaf-115	192	130	t	t	PROPN
gujaf-115	192	131	=	=	NUM
gujaf-115	192	132	time	time	NOUN
gujaf-115	192	133	;	;	PUNCT
gujaf-115	192	134	i	i	PRON
gujaf-115	192	135	=	=	SYM
gujaf-115	192	136	firm	firm	NOUN
gujaf-115	192	137	;	;	PUNCT
gujaf-115	192	138	=	=	NOUN
gujaf-115	192	139	is	be	AUX
gujaf-115	192	140	the	the	DET
gujaf-115	192	141	residual	residual	ADJ
gujaf-115	192	142	the	the	DET
gujaf-115	192	143	sem	sem	PROPN
gujaf-115	192	144	partial	partial	ADJ
gujaf-115	192	145	least	least	ADJ
gujaf-115	192	146	square	square	ADJ
gujaf-115	192	147	regression	regression	NOUN
gujaf-115	192	148	models	model	NOUN
gujaf-115	192	149	are	be	AUX
gujaf-115	192	150	specified	specify	VERB
gujaf-115	192	151	in	in	ADP
gujaf-115	192	152	order	order	NOUN
gujaf-115	192	153	to	to	PART
gujaf-115	192	154	evaluate	evaluate	VERB
gujaf-115	192	155	the	the	DET
gujaf-115	192	156	mediating	mediate	VERB
gujaf-115	192	157	influence	influence	NOUN
gujaf-115	192	158	of	of	ADP
gujaf-115	192	159	audit	audit	NOUN
gujaf-115	192	160	committee	committee	NOUN
gujaf-115	192	161	on	on	ADP
gujaf-115	192	162	the	the	DET
gujaf-115	192	163	effect	effect	NOUN
gujaf-115	192	164	of	of	ADP
gujaf-115	192	165	corporate	corporate	ADJ
gujaf-115	192	166	board	board	NOUN
gujaf-115	192	167	dynamics	dynamic	NOUN
gujaf-115	192	168	on	on	ADP
gujaf-115	192	169	creative	creative	ADJ
gujaf-115	192	170	accounting	accounting	NOUN
gujaf-115	192	171	of	of	ADP
gujaf-115	192	172	public	public	ADJ
gujaf-115	192	173	firms	firm	NOUN
gujaf-115	192	174	in	in	ADP
gujaf-115	192	175	nigeria	nigeria	PROPN
gujaf-115	192	176	.	.	PUNCT
gujaf-115	193	1	the	the	DET
gujaf-115	193	2	models	model	NOUN
gujaf-115	193	3	are	be	AUX
gujaf-115	193	4	specified	specify	VERB
gujaf-115	193	5	below	below	ADV
gujaf-115	193	6	:	:	PUNCT
gujaf-115	193	7	daccit	daccit	ADJ
gujaf-115	193	8	=	=	PROPN
gujaf-115	193	9	β0+β1bdit+β2beit+β3brit+β4bnit+β5brit+β6bcit+β7fsit+	β0+β1bdit+β2beit+β3brit+β4bnit+β5brit+β6bcit+β7fsit+	PROPN
gujaf-115	193	10	β8sgrwit+µit	β8sgrwit+µit	PROPN
gujaf-115	193	11	-----(i	-----(i	PUNCT
gujaf-115	193	12	)	)	PUNCT
gujaf-115	193	13	aucit	aucit	NOUN
gujaf-115	193	14	=	=	SYM
gujaf-115	193	15	β0+β1bdit+β2beit+β3brit+β4bnit+β5brit+β6bcit+β7fsit+β8sgrwit+µit------------(ii	β0+β1bdit+β2beit+β3brit+β4bnit+β5brit+β6bcit+β7fsit+β8sgrwit+µit------------(ii	X
gujaf-115	193	16	)	)	PUNCT
gujaf-115	193	17	daccit	daccit	NOUN
gujaf-115	193	18	=	=	PROPN
gujaf-115	193	19	β0+β1bdit+β2beit+β3brit+β4bnit+β5brit+β6bcit+β7aucit+β8fsit+β9sgwit+µit-(iii	β0+β1bdit+β2beit+β3brit+β4bnit+β5brit+β6bcit+β7aucit+β8fsit+β9sgwit+µit-(iii	PROPN
gujaf-115	193	20	)	)	PUNCT
gujaf-115	193	21	where	where	SCONJ
gujaf-115	193	22	:	:	PUNCT
gujaf-115	193	23	dacc=	dacc=	NUM
gujaf-115	193	24	discretionary	discretionary	ADJ
gujaf-115	193	25	accrual	accrual	ADJ
gujaf-115	193	26	;	;	PUNCT
gujaf-115	193	27	β0=	β0=	ADJ
gujaf-115	193	28	constant	constant	ADJ
gujaf-115	193	29	;	;	PUNCT
gujaf-115	193	30	β1	β1	PROPN
gujaf-115	193	31	–	–	PUNCT
gujaf-115	193	32	β8	β8	NOUN
gujaf-115	193	33	=	=	PUNCT
gujaf-115	193	34	coefficient	coefficient	NOUN
gujaf-115	193	35	of	of	ADP
gujaf-115	193	36	the	the	DET
gujaf-115	193	37	parameters	parameter	NOUN
gujaf-115	193	38	;	;	PUNCT
gujaf-115	193	39	auc=	auc=	ADJ
gujaf-115	193	40	audit	audit	NOUN
gujaf-115	193	41	committee	committee	NOUN
gujaf-115	193	42	;	;	PUNCT
gujaf-115	193	43	bd=	bd=	NOUN
gujaf-115	193	44	board	board	NOUN
gujaf-115	193	45	diversity	diversity	NOUN
gujaf-115	193	46	;	;	PUNCT
gujaf-115	193	47	be=	be=	PROPN
gujaf-115	193	48	board	board	NOUN
gujaf-115	193	49	ethnicity	ethnicity	NOUN
gujaf-115	193	50	;	;	PUNCT
gujaf-115	193	51	br=	br=	NOUN
gujaf-115	193	52	board	board	NOUN
gujaf-115	193	53	reputation	reputation	NOUN
gujaf-115	193	54	;	;	PUNCT
gujaf-115	193	55	bn=	bn=	ADJ
gujaf-115	193	56	board	board	NOUN
gujaf-115	193	57	nationality	nationality	NOUN
gujaf-115	193	58	;	;	PUNCT
gujaf-115	193	59	br=	br=	NOUN
gujaf-115	193	60	board	board	NOUN
gujaf-115	193	61	risk	risk	NOUN
gujaf-115	193	62	;	;	PUNCT
gujaf-115	193	63	be=	be=	PROPN
gujaf-115	193	64	board	board	NOUN
gujaf-115	193	65	capability	capability	NOUN
gujaf-115	193	66	;	;	PUNCT
gujaf-115	193	67	fs=	fs=	NOUN
gujaf-115	193	68	firm	firm	ADJ
gujaf-115	193	69	size	size	NOUN
gujaf-115	193	70	;	;	PUNCT
gujaf-115	193	71	sgrw=	sgrw=	NUM
gujaf-115	193	72	sales	sale	NOUN
gujaf-115	193	73	growth	growth	NOUN
gujaf-115	193	74	;	;	PUNCT
gujaf-115	193	75	µ	µ	NOUN
gujaf-115	193	76	=	=	NOUN
gujaf-115	193	77	error	error	NOUN
gujaf-115	193	78	term	term	NOUN
gujaf-115	193	79	;	;	PUNCT
gujaf-115	193	80	i=	i=	NOUN
gujaf-115	193	81	firm	firm	NOUN
gujaf-115	193	82	;	;	PUNCT
gujaf-115	193	83	t=	t=	PRON
gujaf-115	193	84	time	time	NOUN
gujaf-115	193	85	1	1	NUM
gujaf-115	193	86	.	.	NOUN
gujaf-115	193	87	results	result	NOUN
gujaf-115	193	88	and	and	CCONJ
gujaf-115	193	89	discussion	discussion	NOUN
gujaf-115	193	90	table	table	NOUN
gujaf-115	193	91	2	2	NUM
gujaf-115	193	92	:	:	PUNCT
gujaf-115	193	93	sem	sem	ADJ
gujaf-115	193	94	:	:	PUNCT
gujaf-115	193	95	partial	partial	ADJ
gujaf-115	193	96	least	least	ADJ
gujaf-115	193	97	square	square	ADJ
gujaf-115	193	98	regression	regression	NOUN
gujaf-115	193	99	direct	direct	ADJ
gujaf-115	193	100	effects	effect	NOUN
gujaf-115	193	101	variable	variable	ADJ
gujaf-115	193	102	coeff	coeff	PROPN
gujaf-115	193	103	.	.	PUNCT
gujaf-115	194	1	z	z	NOUN
gujaf-115	194	2	-	-	PUNCT
gujaf-115	194	3	value	value	NOUN
gujaf-115	194	4	p	p	NOUN
gujaf-115	194	5	-	-	PUNCT
gujaf-115	194	6	value	value	NOUN
gujaf-115	194	7	coeff	coeff	NOUN
gujaf-115	194	8	.	.	PUNCT
gujaf-115	195	1	z	z	NOUN
gujaf-115	195	2	-	-	PUNCT
gujaf-115	195	3	value	value	NOUN
gujaf-115	195	4	p	p	NOUN
gujaf-115	195	5	-	-	PUNCT
gujaf-115	195	6	value	value	NOUN
gujaf-115	195	7	8	8	NUM
gujaf-115	195	8	auditcom	auditcom	NOUN
gujaf-115	195	9	dacc	dacc	NOUN
gujaf-115	195	10	boardgd	boardgd	NOUN
gujaf-115	195	11	0.276	0.276	NUM
gujaf-115	195	12	8.51	8.51	NUM
gujaf-115	195	13	0.000	0.000	NUM
gujaf-115	195	14	-0.347	-0.347	PUNCT
gujaf-115	195	15	-4.97	-4.97	VERB
gujaf-115	195	16	0.000	0.000	NUM
gujaf-115	195	17	boardeth	boardeth	NOUN
gujaf-115	195	18	0.107	0.107	NUM
gujaf-115	195	19	5.43	5.43	NUM
gujaf-115	195	20	0.000	0.000	NUM
gujaf-115	195	21	-0.212	-0.212	NUM
gujaf-115	195	22	-5.11	-5.11	VERB
gujaf-115	195	23	0.000	0.000	NUM
gujaf-115	195	24	boardrep	boardrep	NOUN
gujaf-115	195	25	0.681	0.681	NUM
gujaf-115	195	26	26.7	26.7	NUM
gujaf-115	195	27	0.000	0.000	NUM
gujaf-115	195	28	-1.364	-1.364	NOUN
gujaf-115	196	1	-19.92	-19.92	PROPN
gujaf-115	197	1	0.000	0.000	NUM
gujaf-115	198	1	boardnat	boardnat	NOUN
gujaf-115	198	2	0.223	0.223	NUM
gujaf-115	198	3	11.47	11.47	NUM
gujaf-115	198	4	0.000	0.000	NUM
gujaf-115	198	5	-0.468	-0.468	NOUN
gujaf-115	198	6	-10.91	-10.91	PUNCT
gujaf-115	198	7	0.000	0.000	NUM
gujaf-115	198	8	boardrisk	boardrisk	NOUN
gujaf-115	198	9	0.046	0.046	NUM
gujaf-115	198	10	2.43	2.43	NUM
gujaf-115	198	11	0.015	0.015	NUM
gujaf-115	198	12	0.118	0.118	NUM
gujaf-115	198	13	2.99	2.99	NUM
gujaf-115	198	14	0.003	0.003	NUM
gujaf-115	198	15	boardcap	boardcap	NOUN
gujaf-115	198	16	0.042	0.042	NUM
gujaf-115	198	17	0.6	0.6	NUM
gujaf-115	198	18	0.549	0.549	NUM
gujaf-115	198	19	-0.064	-0.064	NUM
gujaf-115	198	20	-0.44	-0.44	VERB
gujaf-115	198	21	0.663	0.663	NUM
gujaf-115	198	22	firmsize	firmsize	NOUN
gujaf-115	198	23	0.002	0.002	NUM
gujaf-115	198	24	1.09	1.09	NUM
gujaf-115	198	25	0.274	0.274	NUM
gujaf-115	198	26	0.002	0.002	NUM
gujaf-115	198	27	0.8	0.8	NUM
gujaf-115	198	28	0.426	0.426	NUM
gujaf-115	198	29	sgrw	sgrw	NOUN
gujaf-115	198	30	-0.057	-0.057	PUNCT
gujaf-115	198	31	-1.28	-1.28	CCONJ
gujaf-115	198	32	0.201	0.201	NUM
gujaf-115	198	33	0.014	0.014	NUM
gujaf-115	198	34	0.16	0.16	NUM
gujaf-115	198	35	0.875	0.875	NUM
gujaf-115	198	36	source	source	NOUN
gujaf-115	198	37	:	:	PUNCT
gujaf-115	198	38	output	output	NOUN
gujaf-115	198	39	from	from	ADP
gujaf-115	198	40	stata	stata	PROPN
gujaf-115	198	41	13.1	13.1	NUM
gujaf-115	198	42	bgd	bgd	NOUN
gujaf-115	198	43	and	and	CCONJ
gujaf-115	198	44	audit	audit	NOUN
gujaf-115	198	45	committee	committee	NOUN
gujaf-115	198	46	the	the	DET
gujaf-115	198	47	outcome	outcome	NOUN
gujaf-115	198	48	in	in	ADP
gujaf-115	198	49	table	table	NOUN
gujaf-115	198	50	2	2	NUM
gujaf-115	198	51	shows	show	VERB
gujaf-115	198	52	that	that	SCONJ
gujaf-115	198	53	board	board	NOUN
gujaf-115	198	54	gender	gender	NOUN
gujaf-115	198	55	diversity	diversity	NOUN
gujaf-115	198	56	possessed	possess	VERB
gujaf-115	198	57	coefficient	coefficient	NOUN
gujaf-115	198	58	figure	figure	NOUN
gujaf-115	198	59	of	of	ADP
gujaf-115	198	60	0.276	0.276	NUM
gujaf-115	198	61	with	with	ADP
gujaf-115	198	62	a	a	DET
gujaf-115	198	63	z	z	NOUN
gujaf-115	198	64	-	-	PUNCT
gujaf-115	198	65	value	value	NOUN
gujaf-115	198	66	of	of	ADP
gujaf-115	198	67	8.51	8.51	NUM
gujaf-115	198	68	and	and	CCONJ
gujaf-115	198	69	significance	significance	NOUN
gujaf-115	198	70	value	value	NOUN
gujaf-115	198	71	of	of	ADP
gujaf-115	198	72	0.000	0.000	NUM
gujaf-115	198	73	.	.	PUNCT
gujaf-115	199	1	this	this	PRON
gujaf-115	199	2	indicates	indicate	VERB
gujaf-115	199	3	that	that	SCONJ
gujaf-115	199	4	it	it	PRON
gujaf-115	199	5	is	be	AUX
gujaf-115	199	6	positively	positively	ADV
gujaf-115	199	7	,	,	PUNCT
gujaf-115	199	8	powerfully	powerfully	ADV
gujaf-115	199	9	and	and	CCONJ
gujaf-115	199	10	significantly	significantly	ADV
gujaf-115	199	11	effecting	effect	VERB
gujaf-115	199	12	the	the	DET
gujaf-115	199	13	audit	audit	NOUN
gujaf-115	199	14	committee	committee	NOUN
gujaf-115	199	15	of	of	ADP
gujaf-115	199	16	registered	register	VERB
gujaf-115	199	17	quoted	quote	VERB
gujaf-115	199	18	firms	firm	NOUN
gujaf-115	199	19	in	in	ADP
gujaf-115	199	20	nigeria	nigeria	PROPN
gujaf-115	199	21	which	which	PRON
gujaf-115	199	22	indicates	indicate	VERB
gujaf-115	199	23	that	that	SCONJ
gujaf-115	199	24	appointing	appoint	VERB
gujaf-115	199	25	a	a	DET
gujaf-115	199	26	female	female	ADJ
gujaf-115	199	27	member	member	NOUN
gujaf-115	199	28	on	on	ADP
gujaf-115	199	29	the	the	DET
gujaf-115	199	30	board	board	NOUN
gujaf-115	199	31	strengthen	strengthen	VERB
gujaf-115	199	32	the	the	DET
gujaf-115	199	33	responsibility	responsibility	NOUN
gujaf-115	199	34	of	of	ADP
gujaf-115	199	35	the	the	DET
gujaf-115	199	36	firms	firm	NOUN
gujaf-115	199	37	’	'	PUNCT
gujaf-115	199	38	audcom	audcom	PROPN
gujaf-115	199	39	.	.	PUNCT
gujaf-115	200	1	the	the	DET
gujaf-115	200	2	outcome	outcome	NOUN
gujaf-115	200	3	denotes	denote	VERB
gujaf-115	200	4	that	that	SCONJ
gujaf-115	200	5	for	for	ADP
gujaf-115	200	6	each	each	DET
gujaf-115	200	7	1	1	NUM
gujaf-115	200	8	female	female	ADJ
gujaf-115	200	9	director	director	NOUN
gujaf-115	200	10	appointment	appointment	NOUN
gujaf-115	200	11	on	on	ADP
gujaf-115	200	12	the	the	DET
gujaf-115	200	13	board	board	NOUN
gujaf-115	200	14	,	,	PUNCT
gujaf-115	200	15	the	the	DET
gujaf-115	200	16	power	power	NOUN
gujaf-115	200	17	of	of	ADP
gujaf-115	200	18	the	the	DET
gujaf-115	200	19	audcom	audcom	PROPN
gujaf-115	200	20	is	be	AUX
gujaf-115	200	21	further	far	ADV
gujaf-115	200	22	strengthen	strengthen	VERB
gujaf-115	200	23	by	by	ADP
gujaf-115	200	24	28	28	NUM
gujaf-115	200	25	%	%	NOUN
gujaf-115	200	26	roughly	roughly	ADV
gujaf-115	200	27	.	.	PUNCT
gujaf-115	201	1	the	the	DET
gujaf-115	201	2	outcome	outcome	NOUN
gujaf-115	201	3	was	be	AUX
gujaf-115	201	4	not	not	PART
gujaf-115	201	5	shocking	shocking	ADJ
gujaf-115	201	6	because	because	SCONJ
gujaf-115	201	7	it	it	PRON
gujaf-115	201	8	was	be	AUX
gujaf-115	201	9	within	within	ADP
gujaf-115	201	10	the	the	DET
gujaf-115	201	11	research	research	NOUN
gujaf-115	201	12	's	's	PART
gujaf-115	201	13	preceding	precede	VERB
gujaf-115	201	14	anticipation	anticipation	NOUN
gujaf-115	201	15	.	.	PUNCT
gujaf-115	202	1	however	however	ADV
gujaf-115	202	2	,	,	PUNCT
gujaf-115	202	3	the	the	DET
gujaf-115	202	4	outcome	outcome	NOUN
gujaf-115	202	5	may	may	AUX
gujaf-115	202	6	be	be	AUX
gujaf-115	202	7	because	because	SCONJ
gujaf-115	202	8	of	of	ADP
gujaf-115	202	9	the	the	DET
gujaf-115	202	10	women	woman	NOUN
gujaf-115	202	11	’s	’s	PART
gujaf-115	202	12	control	control	NOUN
gujaf-115	202	13	ability	ability	NOUN
gujaf-115	202	14	and	and	CCONJ
gujaf-115	202	15	their	their	PRON
gujaf-115	202	16	seriousness	seriousness	NOUN
gujaf-115	202	17	towards	towards	ADP
gujaf-115	202	18	discharging	discharge	VERB
gujaf-115	202	19	their	their	PRON
gujaf-115	202	20	responsibilities	responsibility	NOUN
gujaf-115	202	21	properly	properly	ADV
gujaf-115	202	22	and	and	CCONJ
gujaf-115	202	23	therefore	therefore	ADV
gujaf-115	202	24	they	they	PRON
gujaf-115	202	25	might	might	AUX
gujaf-115	202	26	assist	assist	VERB
gujaf-115	202	27	ensuring	ensure	VERB
gujaf-115	202	28	in	in	ADP
gujaf-115	202	29	compliance	compliance	NOUN
gujaf-115	202	30	with	with	ADP
gujaf-115	202	31	standards	standard	NOUN
gujaf-115	202	32	,	,	PUNCT
gujaf-115	202	33	rules	rule	NOUN
gujaf-115	202	34	&	&	CCONJ
gujaf-115	202	35	regulations	regulation	NOUN
gujaf-115	202	36	and	and	CCONJ
gujaf-115	202	37	policies	policy	NOUN
gujaf-115	202	38	governing	govern	VERB
gujaf-115	202	39	the	the	DET
gujaf-115	202	40	preparation	preparation	NOUN
gujaf-115	202	41	of	of	ADP
gujaf-115	202	42	annual	annual	ADJ
gujaf-115	202	43	reports	report	NOUN
gujaf-115	202	44	and	and	CCONJ
gujaf-115	202	45	accounts	account	NOUN
gujaf-115	202	46	.	.	PUNCT
gujaf-115	203	1	the	the	DET
gujaf-115	203	2	result	result	NOUN
gujaf-115	203	3	is	be	AUX
gujaf-115	203	4	in	in	ADP
gujaf-115	203	5	line	line	NOUN
gujaf-115	203	6	with	with	ADP
gujaf-115	203	7	tokenism	tokenism	NOUN
gujaf-115	203	8	/	/	SYM
gujaf-115	203	9	critical	critical	ADJ
gujaf-115	203	10	mass	mass	NOUN
gujaf-115	203	11	theory	theory	NOUN
gujaf-115	203	12	that	that	PRON
gujaf-115	203	13	assumes	assume	VERB
gujaf-115	203	14	when	when	SCONJ
gujaf-115	203	15	critical	critical	ADJ
gujaf-115	203	16	mass	mass	NOUN
gujaf-115	203	17	of	of	ADP
gujaf-115	203	18	females	female	NOUN
gujaf-115	203	19	in	in	ADP
gujaf-115	203	20	a	a	DET
gujaf-115	203	21	cluster	cluster	NOUN
gujaf-115	203	22	or	or	CCONJ
gujaf-115	203	23	a	a	DET
gujaf-115	203	24	confident	confident	ADJ
gujaf-115	203	25	threshold	threshold	NOUN
gujaf-115	203	26	is	be	AUX
gujaf-115	203	27	reached	reach	VERB
gujaf-115	203	28	which	which	PRON
gujaf-115	203	29	is	be	AUX
gujaf-115	203	30	about	about	ADV
gujaf-115	203	31	30	30	NUM
gujaf-115	203	32	%	%	NOUN
gujaf-115	203	33	of	of	ADP
gujaf-115	203	34	the	the	DET
gujaf-115	203	35	cluster	cluster	NOUN
gujaf-115	203	36	/	/	SYM
gujaf-115	203	37	group	group	NOUN
gujaf-115	203	38	or	or	CCONJ
gujaf-115	203	39	three	three	NUM
gujaf-115	203	40	(	(	PUNCT
gujaf-115	203	41	3	3	NUM
gujaf-115	203	42	)	)	PUNCT
gujaf-115	203	43	in	in	ADP
gujaf-115	203	44	quantity	quantity	NOUN
gujaf-115	203	45	,	,	PUNCT
gujaf-115	203	46	their	their	PRON
gujaf-115	203	47	existence	existence	NOUN
gujaf-115	203	48	turns	turn	VERB
gujaf-115	203	49	out	out	ADP
gujaf-115	203	50	to	to	PART
gujaf-115	203	51	be	be	AUX
gujaf-115	203	52	normalized	normalize	VERB
gujaf-115	203	53	.	.	PUNCT
gujaf-115	204	1	the	the	DET
gujaf-115	204	2	result	result	NOUN
gujaf-115	204	3	is	be	AUX
gujaf-115	204	4	also	also	ADV
gujaf-115	204	5	in	in	ADP
gujaf-115	204	6	line	line	NOUN
gujaf-115	204	7	with	with	ADP
gujaf-115	204	8	the	the	DET
gujaf-115	204	9	reality	reality	NOUN
gujaf-115	204	10	that	that	SCONJ
gujaf-115	204	11	women	woman	NOUN
gujaf-115	204	12	are	be	AUX
gujaf-115	204	13	more	more	ADV
gujaf-115	204	14	serious	serious	ADJ
gujaf-115	204	15	when	when	SCONJ
gujaf-115	204	16	given	give	VERB
gujaf-115	204	17	a	a	DET
gujaf-115	204	18	job	job	NOUN
gujaf-115	204	19	to	to	PART
gujaf-115	204	20	perform	perform	VERB
gujaf-115	204	21	and	and	CCONJ
gujaf-115	204	22	therefore	therefore	ADV
gujaf-115	204	23	,	,	PUNCT
gujaf-115	204	24	their	their	PRON
gujaf-115	204	25	presence	presence	NOUN
gujaf-115	204	26	in	in	ADP
gujaf-115	204	27	the	the	DET
gujaf-115	204	28	board	board	NOUN
gujaf-115	204	29	helps	help	VERB
gujaf-115	204	30	in	in	ADP
gujaf-115	204	31	pushing	push	VERB
gujaf-115	204	32	the	the	DET
gujaf-115	204	33	audcom	audcom	NOUN
gujaf-115	204	34	to	to	PART
gujaf-115	204	35	perform	perform	VERB
gujaf-115	204	36	their	their	PRON
gujaf-115	204	37	job	job	NOUN
gujaf-115	204	38	appropriately	appropriately	ADV
gujaf-115	204	39	and	and	CCONJ
gujaf-115	204	40	exercise	exercise	VERB
gujaf-115	204	41	control	control	NOUN
gujaf-115	204	42	mechanism	mechanism	NOUN
gujaf-115	204	43	.	.	PUNCT
gujaf-115	205	1	board	board	NOUN
gujaf-115	205	2	ethnicity	ethnicity	NOUN
gujaf-115	205	3	and	and	CCONJ
gujaf-115	205	4	audit	audit	NOUN
gujaf-115	205	5	committee	committee	NOUN
gujaf-115	205	6	from	from	ADP
gujaf-115	205	7	table	table	NOUN
gujaf-115	205	8	2	2	NUM
gujaf-115	205	9	,	,	PUNCT
gujaf-115	205	10	board	board	NOUN
gujaf-115	205	11	ethnicity	ethnicity	NOUN
gujaf-115	205	12	possessed	possess	VERB
gujaf-115	205	13	coefficient	coefficient	NOUN
gujaf-115	205	14	figure	figure	NOUN
gujaf-115	205	15	of	of	ADP
gujaf-115	205	16	0.107	0.107	NUM
gujaf-115	205	17	with	with	ADP
gujaf-115	205	18	z	z	NOUN
gujaf-115	205	19	-	-	PUNCT
gujaf-115	205	20	value	value	NOUN
gujaf-115	205	21	of	of	ADP
gujaf-115	205	22	5.43	5.43	NUM
gujaf-115	205	23	and	and	CCONJ
gujaf-115	205	24	significant	significant	ADJ
gujaf-115	205	25	value	value	NOUN
gujaf-115	205	26	of	of	ADP
gujaf-115	205	27	0.000	0.000	NUM
gujaf-115	205	28	(	(	PUNCT
gujaf-115	205	29	1	1	NUM
gujaf-115	205	30	%	%	NOUN
gujaf-115	205	31	)	)	PUNCT
gujaf-115	205	32	.	.	PUNCT
gujaf-115	206	1	this	this	PRON
gujaf-115	206	2	submits	submit	VERB
gujaf-115	206	3	that	that	SCONJ
gujaf-115	206	4	the	the	DET
gujaf-115	206	5	variable	variable	NOUN
gujaf-115	206	6	has	have	VERB
gujaf-115	206	7	robust	robust	ADJ
gujaf-115	206	8	,	,	PUNCT
gujaf-115	206	9	optimistic	optimistic	ADJ
gujaf-115	206	10	,	,	PUNCT
gujaf-115	206	11	and	and	CCONJ
gujaf-115	206	12	significant	significant	ADJ
gujaf-115	206	13	impact	impact	NOUN
gujaf-115	206	14	on	on	ADP
gujaf-115	206	15	the	the	DET
gujaf-115	206	16	audit	audit	NOUN
gujaf-115	206	17	committee	committee	NOUN
gujaf-115	206	18	of	of	ADP
gujaf-115	206	19	registered	register	VERB
gujaf-115	206	20	public	public	ADJ
gujaf-115	206	21	companies	company	NOUN
gujaf-115	206	22	in	in	ADP
gujaf-115	206	23	nigeria	nigeria	PROPN
gujaf-115	206	24	.	.	PUNCT
gujaf-115	207	1	this	this	PRON
gujaf-115	207	2	reveals	reveal	VERB
gujaf-115	207	3	that	that	SCONJ
gujaf-115	207	4	for	for	ADP
gujaf-115	207	5	each	each	DET
gujaf-115	207	6	1	1	NUM
gujaf-115	207	7	percent	percent	NOUN
gujaf-115	207	8	growth	growth	NOUN
gujaf-115	207	9	in	in	ADP
gujaf-115	207	10	the	the	DET
gujaf-115	207	11	ethnic	ethnic	ADJ
gujaf-115	207	12	diversity	diversity	NOUN
gujaf-115	207	13	of	of	ADP
gujaf-115	207	14	the	the	DET
gujaf-115	207	15	board	board	NOUN
gujaf-115	207	16	,	,	PUNCT
gujaf-115	207	17	the	the	DET
gujaf-115	207	18	audit	audit	NOUN
gujaf-115	207	19	committee	committee	NOUN
gujaf-115	207	20	will	will	AUX
gujaf-115	207	21	be	be	AUX
gujaf-115	207	22	strengthened	strengthen	VERB
gujaf-115	207	23	by	by	ADP
gujaf-115	207	24	11	11	NUM
gujaf-115	207	25	%	%	NOUN
gujaf-115	207	26	roughly	roughly	ADV
gujaf-115	207	27	.	.	PUNCT
gujaf-115	208	1	the	the	DET
gujaf-115	208	2	outcome	outcome	NOUN
gujaf-115	208	3	was	be	AUX
gujaf-115	208	4	not	not	PART
gujaf-115	208	5	shocking	shocking	ADJ
gujaf-115	208	6	as	as	SCONJ
gujaf-115	208	7	it	it	PRON
gujaf-115	208	8	was	be	AUX
gujaf-115	208	9	within	within	ADP
gujaf-115	208	10	the	the	DET
gujaf-115	208	11	study	study	NOUN
gujaf-115	208	12	's	's	PART
gujaf-115	208	13	former	former	ADJ
gujaf-115	208	14	expectancy	expectancy	NOUN
gujaf-115	208	15	that	that	SCONJ
gujaf-115	208	16	when	when	SCONJ
gujaf-115	208	17	there	there	PRON
gujaf-115	208	18	is	be	VERB
gujaf-115	208	19	presence	presence	NOUN
gujaf-115	208	20	of	of	ADP
gujaf-115	208	21	different	different	ADJ
gujaf-115	208	22	ethnic	ethnic	ADJ
gujaf-115	208	23	groups	group	NOUN
gujaf-115	208	24	in	in	ADP
gujaf-115	208	25	the	the	DET
gujaf-115	208	26	bod	bod	NOUN
gujaf-115	208	27	of	of	ADP
gujaf-115	208	28	firms	firm	NOUN
gujaf-115	208	29	,	,	PUNCT
gujaf-115	208	30	the	the	DET
gujaf-115	208	31	strength	strength	NOUN
gujaf-115	208	32	of	of	ADP
gujaf-115	208	33	aud	aud	ADJ
gujaf-115	208	34	increases	increase	NOUN
gujaf-115	208	35	towards	towards	ADP
gujaf-115	208	36	discharging	discharge	VERB
gujaf-115	208	37	their	their	PRON
gujaf-115	208	38	responsibilities	responsibility	NOUN
gujaf-115	208	39	especially	especially	ADV
gujaf-115	208	40	ensuring	ensure	VERB
gujaf-115	208	41	compliance	compliance	NOUN
gujaf-115	208	42	with	with	ADP
gujaf-115	208	43	laid	lay	VERB
gujaf-115	208	44	rules	rule	NOUN
gujaf-115	208	45	and	and	CCONJ
gujaf-115	208	46	regulations	regulation	NOUN
gujaf-115	208	47	and	and	CCONJ
gujaf-115	208	48	standards	standard	NOUN
gujaf-115	208	49	and	and	CCONJ
gujaf-115	208	50	preventing	prevent	VERB
gujaf-115	208	51	frauds	fraud	NOUN
gujaf-115	208	52	.	.	PUNCT
gujaf-115	209	1	the	the	DET
gujaf-115	209	2	result	result	NOUN
gujaf-115	209	3	is	be	AUX
gujaf-115	209	4	in	in	ADP
gujaf-115	209	5	line	line	NOUN
gujaf-115	209	6	with	with	ADP
gujaf-115	209	7	reality	reality	NOUN
gujaf-115	209	8	and	and	CCONJ
gujaf-115	209	9	social	social	ADJ
gujaf-115	209	10	capital	capital	NOUN
gujaf-115	209	11	theory	theory	NOUN
gujaf-115	209	12	.	.	PUNCT
gujaf-115	210	1	board	board	NOUN
gujaf-115	210	2	reputation	reputation	NOUN
gujaf-115	210	3	and	and	CCONJ
gujaf-115	210	4	audit	audit	NOUN
gujaf-115	210	5	committee	committee	NOUN
gujaf-115	210	6	the	the	DET
gujaf-115	210	7	table	table	NOUN
gujaf-115	210	8	2	2	NUM
gujaf-115	210	9	also	also	ADV
gujaf-115	210	10	shows	show	VERB
gujaf-115	210	11	board	board	NOUN
gujaf-115	210	12	reputation	reputation	NOUN
gujaf-115	210	13	has	have	VERB
gujaf-115	210	14	coefficient	coefficient	NOUN
gujaf-115	210	15	number	number	NOUN
gujaf-115	210	16	of	of	ADP
gujaf-115	210	17	0.68	0.68	NUM
gujaf-115	210	18	and	and	CCONJ
gujaf-115	210	19	a	a	DET
gujaf-115	210	20	z	z	NOUN
gujaf-115	210	21	-	-	PUNCT
gujaf-115	210	22	digit	digit	NOUN
gujaf-115	210	23	of	of	ADP
gujaf-115	210	24	26.7	26.7	NUM
gujaf-115	210	25	that	that	PRON
gujaf-115	210	26	is	be	AUX
gujaf-115	210	27	significant	significant	ADJ
gujaf-115	210	28	at	at	ADP
gujaf-115	210	29	one	one	NUM
gujaf-115	210	30	percent	percent	NOUN
gujaf-115	210	31	.	.	PUNCT
gujaf-115	211	1	this	this	PRON
gujaf-115	211	2	indicates	indicate	VERB
gujaf-115	211	3	that	that	SCONJ
gujaf-115	211	4	it	it	PRON
gujaf-115	211	5	is	be	AUX
gujaf-115	211	6	powerfully	powerfully	ADV
gujaf-115	211	7	,	,	PUNCT
gujaf-115	211	8	positively	positively	ADV
gujaf-115	211	9	and	and	CCONJ
gujaf-115	211	10	significantly	significantly	ADV
gujaf-115	211	11	affecting	affect	VERB
gujaf-115	211	12	the	the	DET
gujaf-115	211	13	audit	audit	NOUN
gujaf-115	211	14	committee	committee	NOUN
gujaf-115	211	15	of	of	ADP
gujaf-115	211	16	quoted	quote	VERB
gujaf-115	211	17	corporations	corporation	NOUN
gujaf-115	211	18	in	in	ADP
gujaf-115	211	19	nigeria	nigeria	PROPN
gujaf-115	211	20	.	.	PUNCT
gujaf-115	212	1	this	this	PRON
gujaf-115	212	2	reveals	reveal	VERB
gujaf-115	212	3	9	9	NUM
gujaf-115	212	4	that	that	SCONJ
gujaf-115	212	5	the	the	DET
gujaf-115	212	6	presence	presence	NOUN
gujaf-115	212	7	of	of	ADP
gujaf-115	212	8	directors	director	NOUN
gujaf-115	212	9	with	with	ADP
gujaf-115	212	10	national	national	ADJ
gujaf-115	212	11	honor	honor	NOUN
gujaf-115	212	12	strengthens	strengthen	VERB
gujaf-115	212	13	the	the	DET
gujaf-115	212	14	audit	audit	NOUN
gujaf-115	212	15	committee	committee	NOUN
gujaf-115	212	16	by	by	ADP
gujaf-115	212	17	68	68	NUM
gujaf-115	212	18	%	%	NOUN
gujaf-115	212	19	.	.	PUNCT
gujaf-115	213	1	this	this	DET
gujaf-115	213	2	discovery	discovery	NOUN
gujaf-115	213	3	is	be	AUX
gujaf-115	213	4	not	not	PART
gujaf-115	213	5	astonishing	astonishing	ADJ
gujaf-115	213	6	as	as	SCONJ
gujaf-115	213	7	it	it	PRON
gujaf-115	213	8	is	be	AUX
gujaf-115	213	9	in	in	ADP
gujaf-115	213	10	agreement	agreement	NOUN
gujaf-115	213	11	to	to	ADP
gujaf-115	213	12	this	this	DET
gujaf-115	213	13	research	research	NOUN
gujaf-115	213	14	study	study	NOUN
gujaf-115	213	15	’s	’s	PART
gujaf-115	213	16	priori	priori	ADJ
gujaf-115	213	17	expectation	expectation	NOUN
gujaf-115	213	18	that	that	SCONJ
gujaf-115	213	19	members	member	NOUN
gujaf-115	213	20	of	of	ADP
gujaf-115	213	21	board	board	NOUN
gujaf-115	213	22	with	with	ADP
gujaf-115	213	23	national	national	ADJ
gujaf-115	213	24	honor	honor	NOUN
gujaf-115	213	25	will	will	AUX
gujaf-115	213	26	do	do	AUX
gujaf-115	213	27	all	all	DET
gujaf-115	213	28	things	thing	NOUN
gujaf-115	213	29	possible	possible	ADJ
gujaf-115	213	30	to	to	PART
gujaf-115	213	31	ensure	ensure	VERB
gujaf-115	213	32	that	that	SCONJ
gujaf-115	213	33	the	the	DET
gujaf-115	213	34	right	right	NOUN
gujaf-115	213	35	,	,	PUNCT
gujaf-115	213	36	strong	strong	ADJ
gujaf-115	213	37	and	and	CCONJ
gujaf-115	213	38	sound	sound	ADJ
gujaf-115	213	39	audit	audit	NOUN
gujaf-115	213	40	committee	committee	NOUN
gujaf-115	213	41	members	member	NOUN
gujaf-115	213	42	are	be	AUX
gujaf-115	213	43	appointed	appoint	VERB
gujaf-115	213	44	and	and	CCONJ
gujaf-115	213	45	thus	thus	ADV
gujaf-115	213	46	give	give	VERB
gujaf-115	213	47	them	they	PRON
gujaf-115	213	48	maximum	maximum	ADJ
gujaf-115	213	49	support	support	NOUN
gujaf-115	213	50	in	in	ADP
gujaf-115	213	51	discharging	discharge	VERB
gujaf-115	213	52	their	their	PRON
gujaf-115	213	53	responsibilities	responsibility	NOUN
gujaf-115	213	54	because	because	SCONJ
gujaf-115	213	55	they	they	PRON
gujaf-115	213	56	would	would	AUX
gujaf-115	213	57	not	not	PART
gujaf-115	213	58	want	want	VERB
gujaf-115	213	59	a	a	DET
gujaf-115	213	60	scenario	scenario	NOUN
gujaf-115	213	61	whereby	whereby	SCONJ
gujaf-115	213	62	fraud	fraud	NOUN
gujaf-115	213	63	and	and	CCONJ
gujaf-115	213	64	irregularities	irregularity	NOUN
gujaf-115	213	65	are	be	AUX
gujaf-115	213	66	committed	commit	VERB
gujaf-115	213	67	under	under	ADP
gujaf-115	213	68	their	their	PRON
gujaf-115	213	69	watch	watch	NOUN
gujaf-115	213	70	as	as	SCONJ
gujaf-115	213	71	that	that	PRON
gujaf-115	213	72	will	will	AUX
gujaf-115	213	73	jeopardize	jeopardize	VERB
gujaf-115	213	74	their	their	PRON
gujaf-115	213	75	integrity	integrity	NOUN
gujaf-115	213	76	and	and	CCONJ
gujaf-115	213	77	reputation	reputation	NOUN
gujaf-115	213	78	.	.	PUNCT
gujaf-115	214	1	the	the	DET
gujaf-115	214	2	finding	finding	NOUN
gujaf-115	214	3	is	be	AUX
gujaf-115	214	4	also	also	ADV
gujaf-115	214	5	in	in	ADP
gujaf-115	214	6	line	line	NOUN
gujaf-115	214	7	with	with	ADP
gujaf-115	214	8	reality	reality	NOUN
gujaf-115	214	9	and	and	CCONJ
gujaf-115	214	10	efficient	efficient	ADJ
gujaf-115	214	11	contracting	contracting	NOUN
gujaf-115	214	12	theory	theory	NOUN
gujaf-115	214	13	.	.	PUNCT
gujaf-115	215	1	board	board	NOUN
gujaf-115	215	2	nationality	nationality	NOUN
gujaf-115	215	3	and	and	CCONJ
gujaf-115	215	4	audit	audit	NOUN
gujaf-115	215	5	committee	committee	NOUN
gujaf-115	215	6	the	the	DET
gujaf-115	215	7	table	table	NOUN
gujaf-115	215	8	2	2	NUM
gujaf-115	215	9	reveales	reveale	NOUN
gujaf-115	215	10	that	that	PRON
gujaf-115	215	11	board	board	NOUN
gujaf-115	215	12	nationality	nationality	NOUN
gujaf-115	215	13	possessed	possess	VERB
gujaf-115	215	14	beta	beta	ADJ
gujaf-115	215	15	coefficient	coefficient	NOUN
gujaf-115	215	16	figure	figure	NOUN
gujaf-115	215	17	of	of	ADP
gujaf-115	215	18	0.223	0.223	NUM
gujaf-115	215	19	,	,	PUNCT
gujaf-115	215	20	z	z	NOUN
gujaf-115	215	21	-	-	PUNCT
gujaf-115	215	22	value	value	NOUN
gujaf-115	215	23	of	of	ADP
gujaf-115	215	24	11.47	11.47	NUM
gujaf-115	215	25	and	and	CCONJ
gujaf-115	215	26	significant	significant	ADJ
gujaf-115	215	27	value	value	NOUN
gujaf-115	215	28	of	of	ADP
gujaf-115	215	29	0.000	0.000	NUM
gujaf-115	215	30	.	.	PUNCT
gujaf-115	216	1	this	this	PRON
gujaf-115	216	2	discloses	disclose	VERB
gujaf-115	216	3	that	that	PRON
gujaf-115	216	4	,	,	PUNCT
gujaf-115	216	5	it	it	PRON
gujaf-115	216	6	possessed	possess	VERB
gujaf-115	216	7	powerful	powerful	ADJ
gujaf-115	216	8	and	and	CCONJ
gujaf-115	216	9	positive	positive	ADJ
gujaf-115	216	10	effect	effect	NOUN
gujaf-115	216	11	on	on	ADP
gujaf-115	216	12	the	the	DET
gujaf-115	216	13	audit	audit	NOUN
gujaf-115	216	14	committee	committee	NOUN
gujaf-115	216	15	of	of	ADP
gujaf-115	216	16	quoted	quote	VERB
gujaf-115	216	17	companies	company	NOUN
gujaf-115	216	18	in	in	ADP
gujaf-115	216	19	nigeria	nigeria	PROPN
gujaf-115	216	20	at	at	ADP
gujaf-115	216	21	1	1	NUM
gujaf-115	216	22	%	%	NOUN
gujaf-115	216	23	level	level	NOUN
gujaf-115	216	24	of	of	ADP
gujaf-115	216	25	significance	significance	NOUN
gujaf-115	216	26	.	.	PUNCT
gujaf-115	217	1	the	the	DET
gujaf-115	217	2	result	result	NOUN
gujaf-115	217	3	implies	imply	VERB
gujaf-115	217	4	that	that	SCONJ
gujaf-115	217	5	a	a	DET
gujaf-115	217	6	rise	rise	NOUN
gujaf-115	217	7	in	in	ADP
gujaf-115	217	8	the	the	DET
gujaf-115	217	9	portion	portion	NOUN
gujaf-115	217	10	of	of	ADP
gujaf-115	217	11	foreign	foreign	ADJ
gujaf-115	217	12	members	member	NOUN
gujaf-115	217	13	strengthens	strengthen	VERB
gujaf-115	217	14	the	the	DET
gujaf-115	217	15	audcom	audcom	NOUN
gujaf-115	217	16	by	by	ADP
gujaf-115	217	17	22	22	NUM
gujaf-115	217	18	%	%	NOUN
gujaf-115	217	19	.	.	PUNCT
gujaf-115	218	1	the	the	DET
gujaf-115	218	2	finding	finding	NOUN
gujaf-115	218	3	is	be	AUX
gujaf-115	218	4	not	not	PART
gujaf-115	218	5	surprising	surprising	ADJ
gujaf-115	218	6	as	as	SCONJ
gujaf-115	218	7	it	it	PRON
gujaf-115	218	8	falls	fall	VERB
gujaf-115	218	9	within	within	ADP
gujaf-115	218	10	the	the	DET
gujaf-115	218	11	study	study	NOUN
gujaf-115	218	12	’s	’s	PART
gujaf-115	218	13	prior	prior	ADJ
gujaf-115	218	14	expectation	expectation	NOUN
gujaf-115	218	15	that	that	SCONJ
gujaf-115	218	16	the	the	DET
gujaf-115	218	17	existence	existence	NOUN
gujaf-115	218	18	of	of	ADP
gujaf-115	218	19	foreign	foreign	ADJ
gujaf-115	218	20	members	member	NOUN
gujaf-115	218	21	within	within	ADP
gujaf-115	218	22	the	the	DET
gujaf-115	218	23	board	board	NOUN
gujaf-115	218	24	helps	help	VERB
gujaf-115	218	25	it	it	PRON
gujaf-115	218	26	and	and	CCONJ
gujaf-115	218	27	audit	audit	NOUN
gujaf-115	218	28	committee	committee	NOUN
gujaf-115	218	29	in	in	ADP
gujaf-115	218	30	discharging	discharge	VERB
gujaf-115	218	31	their	their	PRON
gujaf-115	218	32	duties	duty	NOUN
gujaf-115	218	33	more	more	ADV
gujaf-115	218	34	diligently	diligently	ADV
gujaf-115	218	35	.	.	PUNCT
gujaf-115	219	1	this	this	PRON
gujaf-115	219	2	is	be	AUX
gujaf-115	219	3	because	because	SCONJ
gujaf-115	219	4	they	they	PRON
gujaf-115	219	5	serve	serve	VERB
gujaf-115	219	6	as	as	ADP
gujaf-115	219	7	monitoring	monitor	VERB
gujaf-115	219	8	mechanism	mechanism	NOUN
gujaf-115	219	9	and	and	CCONJ
gujaf-115	219	10	due	due	ADP
gujaf-115	219	11	to	to	ADP
gujaf-115	219	12	their	their	PRON
gujaf-115	219	13	skills	skill	NOUN
gujaf-115	219	14	,	,	PUNCT
gujaf-115	219	15	knowledge	knowledge	NOUN
gujaf-115	219	16	,	,	PUNCT
gujaf-115	219	17	experience	experience	NOUN
gujaf-115	219	18	,	,	PUNCT
gujaf-115	219	19	and	and	CCONJ
gujaf-115	219	20	connections	connection	NOUN
gujaf-115	219	21	they	they	PRON
gujaf-115	219	22	would	would	AUX
gujaf-115	219	23	ensure	ensure	VERB
gujaf-115	219	24	ethical	ethical	ADJ
gujaf-115	219	25	standards	standard	NOUN
gujaf-115	219	26	and	and	CCONJ
gujaf-115	219	27	laid	lay	VERB
gujaf-115	219	28	down	down	ADP
gujaf-115	219	29	rules	rule	NOUN
gujaf-115	219	30	are	be	AUX
gujaf-115	219	31	complied	comply	VERB
gujaf-115	219	32	with	with	ADP
gujaf-115	219	33	.	.	PUNCT
gujaf-115	220	1	the	the	DET
gujaf-115	220	2	finding	finding	NOUN
gujaf-115	220	3	is	be	AUX
gujaf-115	220	4	in	in	ADP
gujaf-115	220	5	line	line	NOUN
gujaf-115	220	6	with	with	ADP
gujaf-115	220	7	reality	reality	NOUN
gujaf-115	220	8	and	and	CCONJ
gujaf-115	220	9	resource	resource	NOUN
gujaf-115	220	10	dependency	dependency	NOUN
gujaf-115	220	11	theory	theory	NOUN
gujaf-115	220	12	.	.	PUNCT
gujaf-115	221	1	board	board	NOUN
gujaf-115	221	2	risk	risk	NOUN
gujaf-115	221	3	and	and	CCONJ
gujaf-115	221	4	audit	audit	NOUN
gujaf-115	221	5	committee	committee	NOUN
gujaf-115	221	6	table	table	NOUN
gujaf-115	221	7	2	2	NUM
gujaf-115	221	8	indicates	indicate	VERB
gujaf-115	221	9	that	that	SCONJ
gujaf-115	221	10	,	,	PUNCT
gujaf-115	221	11	board	board	NOUN
gujaf-115	221	12	risk	risk	NOUN
gujaf-115	221	13	has	have	VERB
gujaf-115	221	14	coefficient	coefficient	NOUN
gujaf-115	221	15	digit	digit	NOUN
gujaf-115	221	16	of	of	ADP
gujaf-115	221	17	0.046	0.046	NUM
gujaf-115	221	18	and	and	CCONJ
gujaf-115	221	19	a	a	DET
gujaf-115	221	20	z	z	NOUN
gujaf-115	221	21	-	-	PUNCT
gujaf-115	221	22	number	number	NOUN
gujaf-115	221	23	of	of	ADP
gujaf-115	221	24	2.43	2.43	NUM
gujaf-115	221	25	that	that	PRON
gujaf-115	221	26	is	be	AUX
gujaf-115	221	27	significant	significant	ADJ
gujaf-115	221	28	at	at	ADP
gujaf-115	221	29	5	5	NUM
gujaf-115	221	30	%	%	NOUN
gujaf-115	221	31	.	.	PUNCT
gujaf-115	222	1	this	this	PRON
gujaf-115	222	2	shows	show	VERB
gujaf-115	222	3	that	that	SCONJ
gujaf-115	222	4	it	it	PRON
gujaf-115	222	5	has	have	VERB
gujaf-115	222	6	positive	positive	ADJ
gujaf-115	222	7	&	&	CCONJ
gujaf-115	222	8	substantial	substantial	ADJ
gujaf-115	222	9	influence	influence	NOUN
gujaf-115	222	10	on	on	ADP
gujaf-115	222	11	the	the	DET
gujaf-115	222	12	audit	audit	NOUN
gujaf-115	222	13	committee	committee	NOUN
gujaf-115	222	14	of	of	ADP
gujaf-115	222	15	quoted	quote	VERB
gujaf-115	222	16	companies	company	NOUN
gujaf-115	222	17	in	in	ADP
gujaf-115	222	18	nigeria	nigeria	PROPN
gujaf-115	222	19	.	.	PUNCT
gujaf-115	223	1	this	this	PRON
gujaf-115	223	2	implies	imply	VERB
gujaf-115	223	3	that	that	SCONJ
gujaf-115	223	4	the	the	DET
gujaf-115	223	5	presence	presence	NOUN
gujaf-115	223	6	of	of	ADP
gujaf-115	223	7	risk	risk	NOUN
gujaf-115	223	8	management	management	NOUN
gujaf-115	223	9	committee	committee	NOUN
gujaf-115	223	10	strengthens	strengthen	VERB
gujaf-115	223	11	the	the	DET
gujaf-115	223	12	power	power	NOUN
gujaf-115	223	13	of	of	ADP
gujaf-115	223	14	audit	audit	NOUN
gujaf-115	223	15	committee	committee	NOUN
gujaf-115	223	16	in	in	ADP
gujaf-115	223	17	discharging	discharge	VERB
gujaf-115	223	18	their	their	PRON
gujaf-115	223	19	responsibilities	responsibility	NOUN
gujaf-115	223	20	by	by	ADP
gujaf-115	223	21	5	5	NUM
gujaf-115	223	22	%	%	NOUN
gujaf-115	223	23	.	.	PUNCT
gujaf-115	224	1	the	the	DET
gujaf-115	224	2	outcome	outcome	NOUN
gujaf-115	224	3	is	be	AUX
gujaf-115	224	4	not	not	PART
gujaf-115	224	5	surprising	surprising	ADJ
gujaf-115	224	6	as	as	SCONJ
gujaf-115	224	7	it	it	PRON
gujaf-115	224	8	is	be	AUX
gujaf-115	224	9	within	within	ADP
gujaf-115	224	10	the	the	DET
gujaf-115	224	11	research	research	NOUN
gujaf-115	224	12	study	study	NOUN
gujaf-115	224	13	priori	priori	ADJ
gujaf-115	224	14	expectation	expectation	NOUN
gujaf-115	224	15	that	that	SCONJ
gujaf-115	224	16	when	when	SCONJ
gujaf-115	224	17	a	a	DET
gujaf-115	224	18	risk	risk	NOUN
gujaf-115	224	19	management	management	NOUN
gujaf-115	224	20	committee	committee	NOUN
gujaf-115	224	21	is	be	AUX
gujaf-115	224	22	constituted	constitute	VERB
gujaf-115	224	23	it	it	PRON
gujaf-115	224	24	helps	help	VERB
gujaf-115	224	25	in	in	ADP
gujaf-115	224	26	complimenting	compliment	VERB
gujaf-115	224	27	the	the	DET
gujaf-115	224	28	responsibilities	responsibility	NOUN
gujaf-115	224	29	of	of	ADP
gujaf-115	224	30	the	the	DET
gujaf-115	224	31	audit	audit	NOUN
gujaf-115	224	32	committee	committee	NOUN
gujaf-115	224	33	and	and	CCONJ
gujaf-115	224	34	thereby	thereby	ADV
gujaf-115	224	35	reduce	reduce	VERB
gujaf-115	224	36	the	the	DET
gujaf-115	224	37	too	too	ADV
gujaf-115	224	38	much	much	ADJ
gujaf-115	224	39	burden	burden	NOUN
gujaf-115	224	40	vested	vest	VERB
gujaf-115	224	41	on	on	ADP
gujaf-115	224	42	the	the	DET
gujaf-115	224	43	audcom	audcom	NOUN
gujaf-115	224	44	when	when	SCONJ
gujaf-115	224	45	the	the	DET
gujaf-115	224	46	risk	risk	NOUN
gujaf-115	224	47	management	management	NOUN
gujaf-115	224	48	committee	committee	NOUN
gujaf-115	224	49	is	be	AUX
gujaf-115	224	50	not	not	PART
gujaf-115	224	51	constituted	constitute	VERB
gujaf-115	224	52	.	.	PUNCT
gujaf-115	225	1	therefore	therefore	ADV
gujaf-115	225	2	,	,	PUNCT
gujaf-115	225	3	the	the	DET
gujaf-115	225	4	presence	presence	NOUN
gujaf-115	225	5	of	of	ADP
gujaf-115	225	6	the	the	DET
gujaf-115	225	7	committee	committee	NOUN
gujaf-115	225	8	strengthens	strengthen	VERB
gujaf-115	225	9	the	the	DET
gujaf-115	225	10	audit	audit	NOUN
gujaf-115	225	11	committee	committee	NOUN
gujaf-115	225	12	.	.	PUNCT
gujaf-115	226	1	the	the	DET
gujaf-115	226	2	discovery	discovery	NOUN
gujaf-115	226	3	is	be	AUX
gujaf-115	226	4	in	in	ADP
gujaf-115	226	5	agreement	agreement	NOUN
gujaf-115	226	6	with	with	ADP
gujaf-115	226	7	reality	reality	NOUN
gujaf-115	226	8	and	and	CCONJ
gujaf-115	226	9	signaling	signal	VERB
gujaf-115	226	10	theory	theory	NOUN
gujaf-115	226	11	.	.	PUNCT
gujaf-115	227	1	board	board	NOUN
gujaf-115	227	2	capability	capability	NOUN
gujaf-115	227	3	and	and	CCONJ
gujaf-115	227	4	audit	audit	NOUN
gujaf-115	227	5	committee	committee	NOUN
gujaf-115	227	6	from	from	ADP
gujaf-115	227	7	table	table	NOUN
gujaf-115	227	8	2	2	NUM
gujaf-115	227	9	,	,	PUNCT
gujaf-115	227	10	board	board	NOUN
gujaf-115	227	11	capability	capability	NOUN
gujaf-115	227	12	has	have	VERB
gujaf-115	227	13	an	an	DET
gujaf-115	227	14	insignificant	insignificant	ADJ
gujaf-115	227	15	effect	effect	NOUN
gujaf-115	227	16	on	on	ADP
gujaf-115	227	17	the	the	DET
gujaf-115	227	18	audit	audit	NOUN
gujaf-115	227	19	committee	committee	NOUN
gujaf-115	227	20	of	of	ADP
gujaf-115	227	21	quoted	quote	VERB
gujaf-115	227	22	firms	firm	NOUN
gujaf-115	227	23	in	in	ADP
gujaf-115	227	24	nigeria	nigeria	PROPN
gujaf-115	227	25	.	.	PUNCT
gujaf-115	228	1	this	this	PRON
gujaf-115	228	2	can	can	AUX
gujaf-115	228	3	be	be	AUX
gujaf-115	228	4	observed	observe	VERB
gujaf-115	228	5	from	from	ADP
gujaf-115	228	6	the	the	DET
gujaf-115	228	7	coefficient	coefficient	ADJ
gujaf-115	228	8	figure	figure	NOUN
gujaf-115	228	9	of	of	ADP
gujaf-115	228	10	0.042	0.042	NUM
gujaf-115	228	11	and	and	CCONJ
gujaf-115	228	12	z	z	NOUN
gujaf-115	228	13	-	-	NOUN
gujaf-115	228	14	figure	figure	NOUN
gujaf-115	228	15	of	of	ADP
gujaf-115	228	16	0.6	0.6	NUM
gujaf-115	228	17	that	that	PRON
gujaf-115	228	18	is	be	AUX
gujaf-115	228	19	insignificant	insignificant	ADJ
gujaf-115	228	20	at	at	ADP
gujaf-115	228	21	55	55	NUM
gujaf-115	228	22	%	%	NOUN
gujaf-115	228	23	approximately	approximately	ADV
gujaf-115	228	24	.	.	PUNCT
gujaf-115	229	1	this	this	PRON
gujaf-115	229	2	implies	imply	VERB
gujaf-115	229	3	that	that	SCONJ
gujaf-115	229	4	directors	director	NOUN
gujaf-115	229	5	that	that	PRON
gujaf-115	229	6	served	serve	VERB
gujaf-115	229	7	two	two	NUM
gujaf-115	229	8	or	or	CCONJ
gujaf-115	229	9	more	more	ADJ
gujaf-115	229	10	terms	term	NOUN
gujaf-115	229	11	on	on	ADP
gujaf-115	229	12	boards	board	NOUN
gujaf-115	229	13	,	,	PUNCT
gujaf-115	229	14	directors	director	NOUN
gujaf-115	229	15	with	with	ADP
gujaf-115	229	16	more	more	ADJ
gujaf-115	229	17	than	than	ADP
gujaf-115	229	18	five	five	NUM
gujaf-115	229	19	years	year	NOUN
gujaf-115	229	20	’	'	PUNCT
gujaf-115	229	21	experience	experience	NOUN
gujaf-115	229	22	serving	serve	VERB
gujaf-115	229	23	on	on	ADP
gujaf-115	229	24	the	the	DET
gujaf-115	229	25	board	board	NOUN
gujaf-115	229	26	,	,	PUNCT
gujaf-115	229	27	directors	director	NOUN
gujaf-115	229	28	with	with	ADP
gujaf-115	229	29	qualification	qualification	NOUN
gujaf-115	229	30	higher	high	ADJ
gujaf-115	229	31	than	than	ADP
gujaf-115	229	32	first	first	ADJ
gujaf-115	229	33	degree	degree	NOUN
gujaf-115	229	34	,	,	PUNCT
gujaf-115	229	35	board	board	NOUN
gujaf-115	229	36	members	member	NOUN
gujaf-115	229	37	serving	serve	VERB
gujaf-115	229	38	on	on	ADP
gujaf-115	229	39	higher	high	ADJ
gujaf-115	229	40	than	than	ADP
gujaf-115	229	41	1	1	NUM
gujaf-115	229	42	board	board	NOUN
gujaf-115	229	43	with	with	ADP
gujaf-115	229	44	industry	industry	NOUN
gujaf-115	229	45	experience	experience	NOUN
gujaf-115	229	46	do	do	AUX
gujaf-115	229	47	not	not	PART
gujaf-115	229	48	contribute	contribute	VERB
gujaf-115	229	49	towards	towards	ADP
gujaf-115	229	50	strengthening	strengthen	VERB
gujaf-115	229	51	the	the	DET
gujaf-115	229	52	power	power	NOUN
gujaf-115	229	53	of	of	ADP
gujaf-115	229	54	audit	audit	NOUN
gujaf-115	229	55	committee	committee	NOUN
gujaf-115	229	56	.	.	PUNCT
gujaf-115	230	1	however	however	ADV
gujaf-115	230	2	,	,	PUNCT
gujaf-115	230	3	this	this	DET
gujaf-115	230	4	finding	finding	NOUN
gujaf-115	230	5	is	be	AUX
gujaf-115	230	6	contrary	contrary	ADJ
gujaf-115	230	7	to	to	ADP
gujaf-115	230	8	this	this	DET
gujaf-115	230	9	research	research	NOUN
gujaf-115	230	10	study	study	NOUN
gujaf-115	230	11	prior	prior	ADJ
gujaf-115	230	12	expectation	expectation	NOUN
gujaf-115	230	13	that	that	SCONJ
gujaf-115	230	14	the	the	DET
gujaf-115	230	15	above	above	ADJ
gujaf-115	230	16	attributes	attribute	NOUN
gujaf-115	230	17	of	of	ADP
gujaf-115	230	18	board	board	NOUN
gujaf-115	230	19	capability	capability	NOUN
gujaf-115	230	20	contribute	contribute	VERB
gujaf-115	230	21	positively	positively	ADV
gujaf-115	230	22	to	to	ADP
gujaf-115	230	23	strengthening	strengthen	VERB
gujaf-115	230	24	the	the	DET
gujaf-115	230	25	audit	audit	NOUN
gujaf-115	230	26	committees	committee	NOUN
gujaf-115	230	27	to	to	PART
gujaf-115	230	28	discharge	discharge	VERB
gujaf-115	230	29	their	their	PRON
gujaf-115	230	30	responsibilities	responsibility	NOUN
gujaf-115	230	31	more	more	ADV
gujaf-115	230	32	efficiently	efficiently	ADV
gujaf-115	230	33	and	and	CCONJ
gujaf-115	230	34	ensure	ensure	VERB
gujaf-115	230	35	compliance	compliance	NOUN
gujaf-115	230	36	with	with	ADP
gujaf-115	230	37	laid	lay	VERB
gujaf-115	230	38	rules	rule	NOUN
gujaf-115	230	39	and	and	CCONJ
gujaf-115	230	40	standards	standard	NOUN
gujaf-115	230	41	.	.	PUNCT
gujaf-115	231	1	the	the	DET
gujaf-115	231	2	finding	finding	NOUN
gujaf-115	231	3	is	be	AUX
gujaf-115	231	4	contrary	contrary	ADJ
gujaf-115	231	5	to	to	ADP
gujaf-115	231	6	reality	reality	NOUN
gujaf-115	231	7	and	and	CCONJ
gujaf-115	231	8	human	human	ADJ
gujaf-115	231	9	capital	capital	NOUN
gujaf-115	231	10	theory	theory	NOUN
gujaf-115	231	11	and	and	CCONJ
gujaf-115	231	12	behavioral	behavioral	ADJ
gujaf-115	231	13	theory	theory	NOUN
gujaf-115	231	14	of	of	ADP
gujaf-115	231	15	boards	board	NOUN
gujaf-115	231	16	and	and	CCONJ
gujaf-115	231	17	governance	governance	NOUN
gujaf-115	231	18	.	.	PUNCT
gujaf-115	232	1	10	10	NUM
gujaf-115	232	2	board	board	NOUN
gujaf-115	232	3	gender	gender	NOUN
gujaf-115	232	4	diversity	diversity	NOUN
gujaf-115	232	5	and	and	CCONJ
gujaf-115	232	6	earnings	earning	NOUN
gujaf-115	232	7	management	management	NOUN
gujaf-115	232	8	table	table	NOUN
gujaf-115	232	9	2	2	NUM
gujaf-115	232	10	again	again	ADV
gujaf-115	232	11	displays	display	VERB
gujaf-115	232	12	that	that	PRON
gujaf-115	232	13	board	board	NOUN
gujaf-115	232	14	gender	gender	NOUN
gujaf-115	232	15	diversity	diversity	NOUN
gujaf-115	232	16	possessed	possess	VERB
gujaf-115	232	17	beta	beta	ADJ
gujaf-115	232	18	coefficient	coefficient	NOUN
gujaf-115	232	19	of	of	ADP
gujaf-115	232	20	-0.347	-0.347	PUNCT
gujaf-115	232	21	and	and	CCONJ
gujaf-115	232	22	zdigit	zdigit	NOUN
gujaf-115	232	23	of	of	ADP
gujaf-115	232	24	-4.97	-4.97	NOUN
gujaf-115	232	25	that	that	PRON
gujaf-115	232	26	is	be	AUX
gujaf-115	232	27	significant	significant	ADJ
gujaf-115	232	28	at	at	ADP
gujaf-115	232	29	0.000	0.000	NUM
gujaf-115	232	30	.	.	PUNCT
gujaf-115	233	1	this	this	PRON
gujaf-115	233	2	suggests	suggest	VERB
gujaf-115	233	3	that	that	SCONJ
gujaf-115	233	4	the	the	DET
gujaf-115	233	5	variable	variable	NOUN
gujaf-115	233	6	has	have	AUX
gujaf-115	233	7	negatively	negatively	ADV
gujaf-115	233	8	,	,	PUNCT
gujaf-115	233	9	strongly	strongly	ADV
gujaf-115	233	10	and	and	CCONJ
gujaf-115	233	11	significantly	significantly	ADV
gujaf-115	233	12	affected	affect	VERB
gujaf-115	233	13	the	the	DET
gujaf-115	233	14	earnings	earning	NOUN
gujaf-115	233	15	management	management	NOUN
gujaf-115	233	16	of	of	ADP
gujaf-115	233	17	listed	list	VERB
gujaf-115	233	18	companies	company	NOUN
gujaf-115	233	19	in	in	ADP
gujaf-115	233	20	nigeria	nigeria	PROPN
gujaf-115	233	21	.	.	PUNCT
gujaf-115	234	1	this	this	PRON
gujaf-115	234	2	reveals	reveal	VERB
gujaf-115	234	3	that	that	SCONJ
gujaf-115	234	4	for	for	ADP
gujaf-115	234	5	each	each	DET
gujaf-115	234	6	female	female	ADJ
gujaf-115	234	7	director	director	NOUN
gujaf-115	234	8	addition	addition	NOUN
gujaf-115	234	9	on	on	ADP
gujaf-115	234	10	the	the	DET
gujaf-115	234	11	board	board	NOUN
gujaf-115	234	12	,	,	PUNCT
gujaf-115	234	13	their	their	PRON
gujaf-115	234	14	earnings	earning	NOUN
gujaf-115	234	15	management	management	NOUN
gujaf-115	234	16	decreases	decrease	VERB
gujaf-115	234	17	by	by	ADP
gujaf-115	234	18	thirty	thirty	NUM
gujaf-115	234	19	-	-	PUNCT
gujaf-115	234	20	five	five	NUM
gujaf-115	234	21	percent	percent	NOUN
gujaf-115	234	22	approximately	approximately	ADV
gujaf-115	234	23	.	.	PUNCT
gujaf-115	235	1	the	the	DET
gujaf-115	235	2	result	result	NOUN
gujaf-115	235	3	is	be	AUX
gujaf-115	235	4	in	in	ADP
gujaf-115	235	5	agreement	agreement	NOUN
gujaf-115	235	6	with	with	ADP
gujaf-115	235	7	the	the	DET
gujaf-115	235	8	initial	initial	ADJ
gujaf-115	235	9	expectation	expectation	NOUN
gujaf-115	235	10	of	of	ADP
gujaf-115	235	11	the	the	DET
gujaf-115	235	12	study	study	NOUN
gujaf-115	235	13	that	that	PRON
gujaf-115	235	14	,	,	PUNCT
gujaf-115	235	15	when	when	SCONJ
gujaf-115	235	16	a	a	DET
gujaf-115	235	17	board	board	NOUN
gujaf-115	235	18	is	be	AUX
gujaf-115	235	19	control	control	NOUN
gujaf-115	235	20	by	by	ADP
gujaf-115	235	21	a	a	DET
gujaf-115	235	22	combination	combination	NOUN
gujaf-115	235	23	of	of	ADP
gujaf-115	235	24	male	male	ADJ
gujaf-115	235	25	and	and	CCONJ
gujaf-115	235	26	female	female	ADJ
gujaf-115	235	27	directors	director	NOUN
gujaf-115	235	28	the	the	DET
gujaf-115	235	29	monitoring	monitoring	NOUN
gujaf-115	235	30	mechanism	mechanism	NOUN
gujaf-115	235	31	tendency	tendency	NOUN
gujaf-115	235	32	of	of	ADP
gujaf-115	235	33	women	woman	NOUN
gujaf-115	235	34	helps	help	VERB
gujaf-115	235	35	to	to	ADP
gujaf-115	235	36	a	a	DET
gujaf-115	235	37	greater	great	ADJ
gujaf-115	235	38	extent	extent	NOUN
gujaf-115	235	39	in	in	ADP
gujaf-115	235	40	curtailing	curtail	VERB
gujaf-115	235	41	earnings	earning	NOUN
gujaf-115	235	42	management	management	NOUN
gujaf-115	235	43	.	.	PUNCT
gujaf-115	236	1	however	however	ADV
gujaf-115	236	2	,	,	PUNCT
gujaf-115	236	3	the	the	DET
gujaf-115	236	4	result	result	NOUN
gujaf-115	236	5	may	may	AUX
gujaf-115	236	6	be	be	AUX
gujaf-115	236	7	as	as	ADP
gujaf-115	236	8	a	a	DET
gujaf-115	236	9	result	result	NOUN
gujaf-115	236	10	of	of	ADP
gujaf-115	236	11	the	the	DET
gujaf-115	236	12	attitude	attitude	NOUN
gujaf-115	236	13	of	of	ADP
gujaf-115	236	14	women	woman	NOUN
gujaf-115	236	15	towards	towards	ADP
gujaf-115	236	16	compliance	compliance	NOUN
gujaf-115	236	17	with	with	ADP
gujaf-115	236	18	organizational	organizational	ADJ
gujaf-115	236	19	ethics	ethic	NOUN
gujaf-115	236	20	,	,	PUNCT
gujaf-115	236	21	laid	lay	VERB
gujaf-115	236	22	down	down	ADP
gujaf-115	236	23	rules	rule	NOUN
gujaf-115	236	24	&	&	CCONJ
gujaf-115	236	25	regulations	regulation	NOUN
gujaf-115	236	26	and	and	CCONJ
gujaf-115	236	27	policies	policy	NOUN
gujaf-115	236	28	and	and	CCONJ
gujaf-115	236	29	with	with	ADP
gujaf-115	236	30	this	this	PRON
gujaf-115	236	31	they	they	PRON
gujaf-115	236	32	have	have	VERB
gujaf-115	236	33	great	great	ADJ
gujaf-115	236	34	monitoring	monitoring	NOUN
gujaf-115	236	35	power	power	NOUN
gujaf-115	236	36	to	to	PART
gujaf-115	236	37	be	be	AUX
gujaf-115	236	38	able	able	ADJ
gujaf-115	236	39	to	to	PART
gujaf-115	236	40	minimize	minimize	VERB
gujaf-115	236	41	earnings	earning	NOUN
gujaf-115	236	42	manipulation	manipulation	NOUN
gujaf-115	236	43	.	.	PUNCT
gujaf-115	237	1	in	in	ADP
gujaf-115	237	2	reality	reality	NOUN
gujaf-115	237	3	,	,	PUNCT
gujaf-115	237	4	most	most	ADJ
gujaf-115	237	5	organizations	organization	NOUN
gujaf-115	237	6	that	that	PRON
gujaf-115	237	7	are	be	AUX
gujaf-115	237	8	been	be	AUX
gujaf-115	237	9	headed	head	VERB
gujaf-115	237	10	by	by	ADP
gujaf-115	237	11	women	woman	NOUN
gujaf-115	237	12	do	do	VERB
gujaf-115	237	13	very	very	ADV
gujaf-115	237	14	well	well	ADV
gujaf-115	237	15	in	in	ADP
gujaf-115	237	16	terms	term	NOUN
gujaf-115	237	17	of	of	ADP
gujaf-115	237	18	performance	performance	NOUN
gujaf-115	237	19	and	and	CCONJ
gujaf-115	237	20	reducing	reduce	VERB
gujaf-115	237	21	earnings	earning	NOUN
gujaf-115	237	22	management	management	NOUN
gujaf-115	237	23	except	except	SCONJ
gujaf-115	237	24	in	in	ADP
gujaf-115	237	25	few	few	ADJ
gujaf-115	237	26	cases	case	NOUN
gujaf-115	237	27	where	where	SCONJ
gujaf-115	237	28	they	they	PRON
gujaf-115	237	29	committed	commit	VERB
gujaf-115	237	30	frauds	fraud	NOUN
gujaf-115	237	31	.	.	PUNCT
gujaf-115	238	1	the	the	DET
gujaf-115	238	2	outcome	outcome	NOUN
gujaf-115	238	3	is	be	AUX
gujaf-115	238	4	in	in	ADP
gujaf-115	238	5	line	line	NOUN
gujaf-115	238	6	with	with	ADP
gujaf-115	238	7	tokenism	tokenism	NOUN
gujaf-115	238	8	/	/	SYM
gujaf-115	238	9	critical	critical	ADJ
gujaf-115	238	10	mass	mass	NOUN
gujaf-115	238	11	theory	theory	NOUN
gujaf-115	238	12	and	and	CCONJ
gujaf-115	238	13	also	also	ADV
gujaf-115	238	14	in	in	ADP
gujaf-115	238	15	line	line	NOUN
gujaf-115	238	16	with	with	ADP
gujaf-115	238	17	the	the	DET
gujaf-115	238	18	findings	finding	NOUN
gujaf-115	238	19	of	of	ADP
gujaf-115	238	20	fang	fang	X
gujaf-115	238	21	,	,	PUNCT
gujaf-115	238	22	jiang	jiang	PROPN
gujaf-115	238	23	,	,	PUNCT
gujaf-115	238	24	zhang	zhang	PROPN
gujaf-115	238	25	and	and	CCONJ
gujaf-115	238	26	zhou	zhou	PROPN
gujaf-115	238	27	(	(	PUNCT
gujaf-115	238	28	2019	2019	NUM
gujaf-115	238	29	)	)	PUNCT
gujaf-115	238	30	,	,	PUNCT
gujaf-115	238	31	saona	saona	PROPN
gujaf-115	238	32	,	,	PUNCT
gujaf-115	238	33	muro	muro	PROPN
gujaf-115	238	34	,	,	PUNCT
gujaf-115	238	35	martin	martin	PROPN
gujaf-115	238	36	and	and	CCONJ
gujaf-115	238	37	baier	baier	NOUN
gujaf-115	238	38	-	-	PUNCT
gujaf-115	238	39	fuentes	fuentes	PROPN
gujaf-115	238	40	(	(	PUNCT
gujaf-115	238	41	2019	2019	NUM
gujaf-115	238	42	)	)	PUNCT
gujaf-115	238	43	,	,	PUNCT
gujaf-115	238	44	triki	triki	PROPN
gujaf-115	238	45	(	(	PUNCT
gujaf-115	238	46	2018	2018	NUM
gujaf-115	238	47	)	)	PUNCT
gujaf-115	238	48	and	and	CCONJ
gujaf-115	238	49	contrary	contrary	ADJ
gujaf-115	238	50	to	to	ADP
gujaf-115	238	51	the	the	DET
gujaf-115	238	52	findings	finding	NOUN
gujaf-115	238	53	of	of	ADP
gujaf-115	238	54	osayantin	osayantin	NOUN
gujaf-115	238	55	and	and	CCONJ
gujaf-115	238	56	embele	embele	PROPN
gujaf-115	238	57	(	(	PUNCT
gujaf-115	238	58	2019	2019	NUM
gujaf-115	238	59	)	)	PUNCT
gujaf-115	238	60	,	,	PUNCT
gujaf-115	238	61	nelson	nelson	PROPN
gujaf-115	238	62	and	and	CCONJ
gujaf-115	238	63	ponsian	ponsian	PROPN
gujaf-115	238	64	(	(	PUNCT
gujaf-115	238	65	2018	2018	NUM
gujaf-115	238	66	)	)	PUNCT
gujaf-115	238	67	and	and	CCONJ
gujaf-115	238	68	nahar	nahar	PROPN
gujaf-115	238	69	and	and	CCONJ
gujaf-115	238	70	nor	nor	CCONJ
gujaf-115	238	71	(	(	PUNCT
gujaf-115	238	72	2016	2016	NUM
gujaf-115	238	73	)	)	PUNCT
gujaf-115	238	74	.	.	PUNCT
gujaf-115	239	1	board	board	NOUN
gujaf-115	239	2	ethnicity	ethnicity	NOUN
gujaf-115	239	3	and	and	CCONJ
gujaf-115	239	4	earnings	earning	NOUN
gujaf-115	239	5	management	management	NOUN
gujaf-115	239	6	from	from	ADP
gujaf-115	239	7	table	table	NOUN
gujaf-115	239	8	2	2	NUM
gujaf-115	239	9	,	,	PUNCT
gujaf-115	239	10	board	board	NOUN
gujaf-115	239	11	ethnicity	ethnicity	NOUN
gujaf-115	239	12	possessed	possess	VERB
gujaf-115	239	13	strong	strong	ADJ
gujaf-115	239	14	negative	negative	ADJ
gujaf-115	239	15	influence	influence	NOUN
gujaf-115	239	16	on	on	ADP
gujaf-115	239	17	the	the	DET
gujaf-115	239	18	em	em	PRON
gujaf-115	239	19	of	of	ADP
gujaf-115	239	20	listed	list	VERB
gujaf-115	239	21	organizations	organization	NOUN
gujaf-115	239	22	in	in	ADP
gujaf-115	239	23	nigeria	nigeria	PROPN
gujaf-115	239	24	.	.	PUNCT
gujaf-115	240	1	this	this	PRON
gujaf-115	240	2	can	can	AUX
gujaf-115	240	3	be	be	AUX
gujaf-115	240	4	deep	deep	ADV
gujaf-115	240	5	-	-	PUNCT
gujaf-115	240	6	rooted	rooted	ADJ
gujaf-115	240	7	from	from	ADP
gujaf-115	240	8	the	the	DET
gujaf-115	240	9	coefficient	coefficient	NOUN
gujaf-115	240	10	digit	digit	NOUN
gujaf-115	240	11	of	of	ADP
gujaf-115	240	12	-0.212	-0.212	PUNCT
gujaf-115	240	13	and	and	CCONJ
gujaf-115	240	14	zfigure	zfigure	NOUN
gujaf-115	240	15	of	of	ADP
gujaf-115	240	16	-5.11	-5.11	NOUN
gujaf-115	240	17	that	that	PRON
gujaf-115	240	18	is	be	AUX
gujaf-115	240	19	significant	significant	ADJ
gujaf-115	240	20	at	at	ADP
gujaf-115	240	21	one	one	NUM
gujaf-115	240	22	percent	percent	NOUN
gujaf-115	240	23	(	(	PUNCT
gujaf-115	240	24	0.000	0.000	NUM
gujaf-115	240	25	)	)	PUNCT
gujaf-115	240	26	.	.	PUNCT
gujaf-115	241	1	this	this	PRON
gujaf-115	241	2	implies	imply	VERB
gujaf-115	241	3	that	that	SCONJ
gujaf-115	241	4	,	,	PUNCT
gujaf-115	241	5	for	for	ADP
gujaf-115	241	6	each	each	DET
gujaf-115	241	7	1	1	NUM
gujaf-115	241	8	%	%	NOUN
gujaf-115	241	9	intensification	intensification	NOUN
gujaf-115	241	10	in	in	ADP
gujaf-115	241	11	the	the	DET
gujaf-115	241	12	ethnic	ethnic	ADJ
gujaf-115	241	13	diversity	diversity	NOUN
gujaf-115	241	14	of	of	ADP
gujaf-115	241	15	the	the	DET
gujaf-115	241	16	board	board	NOUN
gujaf-115	241	17	,	,	PUNCT
gujaf-115	241	18	their	their	PRON
gujaf-115	241	19	earnings	earning	NOUN
gujaf-115	241	20	management	management	NOUN
gujaf-115	241	21	decreases	decrease	VERB
gujaf-115	241	22	by	by	ADP
gujaf-115	241	23	21	21	NUM
gujaf-115	241	24	%	%	NOUN
gujaf-115	241	25	.	.	PUNCT
gujaf-115	242	1	the	the	DET
gujaf-115	242	2	effect	effect	NOUN
gujaf-115	242	3	was	be	AUX
gujaf-115	242	4	not	not	PART
gujaf-115	242	5	astonishing	astonishing	ADJ
gujaf-115	242	6	as	as	SCONJ
gujaf-115	242	7	it	it	PRON
gujaf-115	242	8	was	be	AUX
gujaf-115	242	9	in	in	ADP
gujaf-115	242	10	agreement	agreement	NOUN
gujaf-115	242	11	with	with	ADP
gujaf-115	242	12	research	research	NOUN
gujaf-115	242	13	initial	initial	ADJ
gujaf-115	242	14	prediction	prediction	NOUN
gujaf-115	242	15	that	that	SCONJ
gujaf-115	242	16	,	,	PUNCT
gujaf-115	242	17	ethnic	ethnic	ADJ
gujaf-115	242	18	diverse	diverse	ADJ
gujaf-115	242	19	board	board	NOUN
gujaf-115	242	20	decreases	decrease	VERB
gujaf-115	242	21	the	the	DET
gujaf-115	242	22	level	level	NOUN
gujaf-115	242	23	of	of	ADP
gujaf-115	242	24	earnings	earning	NOUN
gujaf-115	242	25	manipulation	manipulation	NOUN
gujaf-115	242	26	.	.	PUNCT
gujaf-115	243	1	in	in	ADP
gujaf-115	243	2	reality	reality	NOUN
gujaf-115	243	3	,	,	PUNCT
gujaf-115	243	4	when	when	SCONJ
gujaf-115	243	5	a	a	DET
gujaf-115	243	6	board	board	NOUN
gujaf-115	243	7	has	have	VERB
gujaf-115	243	8	members	member	NOUN
gujaf-115	243	9	from	from	ADP
gujaf-115	243	10	different	different	ADJ
gujaf-115	243	11	ethnic	ethnic	ADJ
gujaf-115	243	12	background	background	NOUN
gujaf-115	243	13	that	that	PRON
gujaf-115	243	14	serves	serve	VERB
gujaf-115	243	15	as	as	ADP
gujaf-115	243	16	monitoring	monitor	VERB
gujaf-115	243	17	mechanism	mechanism	NOUN
gujaf-115	243	18	because	because	SCONJ
gujaf-115	243	19	of	of	ADP
gujaf-115	243	20	their	their	PRON
gujaf-115	243	21	norms	norm	NOUN
gujaf-115	243	22	and	and	CCONJ
gujaf-115	243	23	values	value	NOUN
gujaf-115	243	24	.	.	PUNCT
gujaf-115	244	1	some	some	DET
gujaf-115	244	2	ethnic	ethnic	ADJ
gujaf-115	244	3	groups	group	NOUN
gujaf-115	244	4	see	see	VERB
gujaf-115	244	5	the	the	DET
gujaf-115	244	6	commitment	commitment	NOUN
gujaf-115	244	7	of	of	ADP
gujaf-115	244	8	irregularities	irregularity	NOUN
gujaf-115	244	9	,	,	PUNCT
gujaf-115	244	10	fraud	fraud	NOUN
gujaf-115	244	11	and	and	CCONJ
gujaf-115	244	12	earnings	earning	NOUN
gujaf-115	244	13	manipulation	manipulation	NOUN
gujaf-115	244	14	as	as	ADP
gujaf-115	244	15	a	a	DET
gujaf-115	244	16	taboo	taboo	NOUN
gujaf-115	244	17	.	.	PUNCT
gujaf-115	245	1	therefore	therefore	ADV
gujaf-115	245	2	,	,	PUNCT
gujaf-115	245	3	they	they	PRON
gujaf-115	245	4	do	do	VERB
gujaf-115	245	5	there	there	ADV
gujaf-115	245	6	possible	possible	ADJ
gujaf-115	245	7	best	good	ADJ
gujaf-115	245	8	to	to	PART
gujaf-115	245	9	ensure	ensure	VERB
gujaf-115	245	10	that	that	SCONJ
gujaf-115	245	11	earnings	earning	NOUN
gujaf-115	245	12	management	management	NOUN
gujaf-115	245	13	is	be	AUX
gujaf-115	245	14	curtail	curtail	NOUN
gujaf-115	245	15	or	or	CCONJ
gujaf-115	245	16	minimize	minimize	VERB
gujaf-115	245	17	to	to	ADP
gujaf-115	245	18	its	its	PRON
gujaf-115	245	19	barest	bare	ADJ
gujaf-115	245	20	minimum	minimum	NOUN
gujaf-115	245	21	in	in	ADP
gujaf-115	245	22	the	the	DET
gujaf-115	245	23	organization	organization	NOUN
gujaf-115	245	24	they	they	PRON
gujaf-115	245	25	serve	serve	VERB
gujaf-115	245	26	.	.	PUNCT
gujaf-115	246	1	the	the	DET
gujaf-115	246	2	result	result	NOUN
gujaf-115	246	3	is	be	AUX
gujaf-115	246	4	also	also	ADV
gujaf-115	246	5	in	in	ADP
gujaf-115	246	6	line	line	NOUN
gujaf-115	246	7	with	with	ADP
gujaf-115	246	8	social	social	ADJ
gujaf-115	246	9	capital	capital	NOUN
gujaf-115	246	10	theory	theory	NOUN
gujaf-115	246	11	and	and	CCONJ
gujaf-115	246	12	upper	upper	ADJ
gujaf-115	246	13	echelons	echelon	NOUN
gujaf-115	246	14	theory	theory	NOUN
gujaf-115	246	15	.	.	PUNCT
gujaf-115	247	1	social	social	ADJ
gujaf-115	247	2	capital	capital	NOUN
gujaf-115	247	3	involves	involve	VERB
gujaf-115	247	4	advantages	advantage	NOUN
gujaf-115	247	5	that	that	PRON
gujaf-115	247	6	separate	separate	ADJ
gujaf-115	247	7	or	or	CCONJ
gujaf-115	247	8	joint	joint	ADJ
gujaf-115	247	9	parties	party	NOUN
gujaf-115	247	10	have	have	VERB
gujaf-115	247	11	due	due	ADJ
gujaf-115	247	12	to	to	ADP
gujaf-115	247	13	their	their	PRON
gujaf-115	247	14	location	location	NOUN
gujaf-115	247	15	in	in	ADP
gujaf-115	247	16	the	the	DET
gujaf-115	247	17	social	social	ADJ
gujaf-115	247	18	link	link	NOUN
gujaf-115	247	19	structure	structure	NOUN
gujaf-115	247	20	.	.	PUNCT
gujaf-115	248	1	therefore	therefore	ADV
gujaf-115	248	2	,	,	PUNCT
gujaf-115	248	3	the	the	DET
gujaf-115	248	4	social	social	ADJ
gujaf-115	248	5	capital	capital	NOUN
gujaf-115	248	6	theory	theory	NOUN
gujaf-115	248	7	suggests	suggest	VERB
gujaf-115	248	8	for	for	SCONJ
gujaf-115	248	9	diversity	diversity	NOUN
gujaf-115	248	10	on	on	ADP
gujaf-115	248	11	boards	board	NOUN
gujaf-115	248	12	assumed	assume	VERB
gujaf-115	248	13	that	that	SCONJ
gujaf-115	248	14	an	an	DET
gujaf-115	248	15	assorted	assorted	ADJ
gujaf-115	248	16	board	board	NOUN
gujaf-115	248	17	of	of	ADP
gujaf-115	248	18	directors	director	NOUN
gujaf-115	248	19	is	be	AUX
gujaf-115	248	20	capable	capable	ADJ
gujaf-115	248	21	of	of	ADP
gujaf-115	248	22	bringing	bring	VERB
gujaf-115	248	23	in	in	ADP
gujaf-115	248	24	diverse	diverse	ADJ
gujaf-115	248	25	types	type	NOUN
gujaf-115	248	26	of	of	ADP
gujaf-115	248	27	social	social	ADJ
gujaf-115	248	28	capital	capital	NOUN
gujaf-115	248	29	from	from	ADP
gujaf-115	248	30	its	its	PRON
gujaf-115	248	31	members	member	NOUN
gujaf-115	248	32	(	(	PUNCT
gujaf-115	248	33	alqatan	alqatan	ADJ
gujaf-115	248	34	,	,	PUNCT
gujaf-115	248	35	2019	2019	NUM
gujaf-115	248	36	)	)	PUNCT
gujaf-115	248	37	.	.	PUNCT
gujaf-115	249	1	the	the	DET
gujaf-115	249	2	upper	upper	ADJ
gujaf-115	249	3	echelons	echelon	NOUN
gujaf-115	249	4	theory	theory	NOUN
gujaf-115	249	5	advocates	advocate	VERB
gujaf-115	249	6	that	that	SCONJ
gujaf-115	249	7	the	the	DET
gujaf-115	249	8	manager	manager	NOUN
gujaf-115	249	9	’s	’s	PART
gujaf-115	249	10	demographic	demographic	ADJ
gujaf-115	249	11	attributes	attribute	NOUN
gujaf-115	249	12	are	be	AUX
gujaf-115	249	13	related	relate	VERB
gujaf-115	249	14	with	with	ADP
gujaf-115	249	15	the	the	DET
gujaf-115	249	16	manager	manager	NOUN
gujaf-115	249	17	’s	’s	PART
gujaf-115	249	18	sole	sole	ADJ
gujaf-115	249	19	cognitive	cognitive	ADJ
gujaf-115	249	20	values	value	NOUN
gujaf-115	249	21	and	and	CCONJ
gujaf-115	249	22	style	style	NOUN
gujaf-115	249	23	which	which	DET
gujaf-115	249	24	influence	influence	NOUN
gujaf-115	249	25	on	on	ADP
gujaf-115	249	26	the	the	DET
gujaf-115	249	27	decision	decision	NOUN
gujaf-115	249	28	making	making	NOUN
gujaf-115	249	29	of	of	ADP
gujaf-115	249	30	management	management	NOUN
gujaf-115	249	31	(	(	PUNCT
gujaf-115	249	32	hambrick	hambrick	PROPN
gujaf-115	249	33	&	&	CCONJ
gujaf-115	249	34	mason	mason	PROPN
gujaf-115	249	35	,	,	PUNCT
gujaf-115	249	36	1984	1984	NUM
gujaf-115	249	37	;	;	PUNCT
gujaf-115	249	38	and	and	CCONJ
gujaf-115	249	39	kim	kim	PROPN
gujaf-115	249	40	&	&	CCONJ
gujaf-115	249	41	sun	sun	PROPN
gujaf-115	249	42	,	,	PUNCT
gujaf-115	249	43	2014	2014	NUM
gujaf-115	249	44	;	;	PUNCT
gujaf-115	249	45	tianshu	tianshu	NOUN
gujaf-115	249	46	,	,	PUNCT
gujaf-115	249	47	2018	2018	NUM
gujaf-115	249	48	)	)	PUNCT
gujaf-115	249	49	.	.	PUNCT
gujaf-115	250	1	when	when	SCONJ
gujaf-115	250	2	diverse	diverse	ADJ
gujaf-115	250	3	ethnic	ethnic	ADJ
gujaf-115	250	4	groups	group	NOUN
gujaf-115	250	5	exist	exist	VERB
gujaf-115	250	6	in	in	ADP
gujaf-115	250	7	a	a	DET
gujaf-115	250	8	board	board	NOUN
gujaf-115	250	9	,	,	PUNCT
gujaf-115	250	10	it	it	PRON
gujaf-115	250	11	is	be	AUX
gujaf-115	250	12	believed	believe	VERB
gujaf-115	250	13	that	that	SCONJ
gujaf-115	250	14	,	,	PUNCT
gujaf-115	250	15	with	with	ADP
gujaf-115	250	16	their	their	PRON
gujaf-115	250	17	different	different	ADJ
gujaf-115	250	18	background	background	NOUN
gujaf-115	250	19	and	and	CCONJ
gujaf-115	250	20	values	value	NOUN
gujaf-115	250	21	they	they	PRON
gujaf-115	250	22	will	will	AUX
gujaf-115	250	23	be	be	AUX
gujaf-115	250	24	able	able	ADJ
gujaf-115	250	25	to	to	PART
gujaf-115	250	26	checkmate	checkmate	VERB
gujaf-115	250	27	earnings	earning	NOUN
gujaf-115	250	28	manipulation	manipulation	NOUN
gujaf-115	250	29	.	.	PUNCT
gujaf-115	251	1	the	the	DET
gujaf-115	251	2	result	result	NOUN
gujaf-115	251	3	is	be	AUX
gujaf-115	251	4	in	in	ADP
gujaf-115	251	5	agreement	agreement	NOUN
gujaf-115	251	6	with	with	ADP
gujaf-115	251	7	the	the	DET
gujaf-115	251	8	discovery	discovery	NOUN
gujaf-115	251	9	of	of	ADP
gujaf-115	251	10	enofe	enofe	ADJ
gujaf-115	251	11	,	,	PUNCT
gujaf-115	251	12	iyafekhe	iyafekhe	ADJ
gujaf-115	251	13	and	and	CCONJ
gujaf-115	251	14	eniola	eniola	PROPN
gujaf-115	251	15	(	(	PUNCT
gujaf-115	251	16	2017	2017	NUM
gujaf-115	251	17	)	)	PUNCT
gujaf-115	251	18	and	and	CCONJ
gujaf-115	251	19	contrary	contrary	ADJ
gujaf-115	251	20	to	to	ADP
gujaf-115	251	21	the	the	DET
gujaf-115	251	22	findings	finding	NOUN
gujaf-115	251	23	of	of	ADP
gujaf-115	251	24	masliza	masliza	NOUN
gujaf-115	251	25	,	,	PUNCT
gujaf-115	251	26	wasjuzzaman	wasjuzzaman	NOUN
gujaf-115	251	27	and	and	CCONJ
gujaf-115	251	28	mohamad	mohamad	PROPN
gujaf-115	251	29	(	(	PUNCT
gujaf-115	251	30	2016	2016	NUM
gujaf-115	251	31	)	)	PUNCT
gujaf-115	251	32	and	and	CCONJ
gujaf-115	251	33	reggy	reggy	NOUN
gujaf-115	251	34	,	,	PUNCT
gujaf-115	251	35	niels	niels	PROPN
gujaf-115	251	36	,	,	PUNCT
gujaf-115	251	37	oxelheim	oxelheim	NOUN
gujaf-115	251	38	and	and	CCONJ
gujaf-115	251	39	rand	rand	NOUN
gujaf-115	251	40	(	(	PUNCT
gujaf-115	251	41	2015	2015	NUM
gujaf-115	251	42	)	)	PUNCT
gujaf-115	251	43	where	where	SCONJ
gujaf-115	251	44	the	the	DET
gujaf-115	251	45	studies	study	NOUN
gujaf-115	251	46	discovered	discover	VERB
gujaf-115	251	47	that	that	SCONJ
gujaf-115	251	48	board	board	NOUN
gujaf-115	251	49	ethnicity	ethnicity	NOUN
gujaf-115	251	50	has	have	VERB
gujaf-115	251	51	a	a	DET
gujaf-115	251	52	positive	positive	ADJ
gujaf-115	251	53	effect	effect	NOUN
gujaf-115	251	54	on	on	ADP
gujaf-115	251	55	creative	creative	ADJ
gujaf-115	251	56	accounting	accounting	NOUN
gujaf-115	251	57	.	.	PUNCT
gujaf-115	252	1	board	board	NOUN
gujaf-115	252	2	reputation	reputation	NOUN
gujaf-115	252	3	and	and	CCONJ
gujaf-115	252	4	earnings	earning	NOUN
gujaf-115	252	5	management	management	NOUN
gujaf-115	252	6	table	table	NOUN
gujaf-115	252	7	2	2	NUM
gujaf-115	252	8	reveals	reveal	VERB
gujaf-115	252	9	that	that	SCONJ
gujaf-115	252	10	board	board	NOUN
gujaf-115	252	11	reputation	reputation	NOUN
gujaf-115	252	12	has	have	VERB
gujaf-115	252	13	beta	beta	ADJ
gujaf-115	252	14	coefficient	coefficient	NOUN
gujaf-115	252	15	figure	figure	NOUN
gujaf-115	252	16	of	of	ADP
gujaf-115	252	17	-1.364	-1.364	PUNCT
gujaf-115	252	18	and	and	CCONJ
gujaf-115	252	19	a	a	DET
gujaf-115	252	20	z	z	NOUN
gujaf-115	252	21	-	-	PUNCT
gujaf-115	252	22	digit	digit	NOUN
gujaf-115	252	23	of	of	ADP
gujaf-115	252	24	19.92	19.92	NUM
gujaf-115	252	25	that	that	PRON
gujaf-115	252	26	is	be	AUX
gujaf-115	252	27	significant	significant	ADJ
gujaf-115	252	28	at	at	ADP
gujaf-115	252	29	1	1	NUM
gujaf-115	252	30	%	%	NOUN
gujaf-115	252	31	(	(	PUNCT
gujaf-115	252	32	0.000	0.000	NUM
gujaf-115	252	33	)	)	PUNCT
gujaf-115	252	34	.	.	PUNCT
gujaf-115	253	1	this	this	PRON
gujaf-115	253	2	indicates	indicate	VERB
gujaf-115	253	3	that	that	SCONJ
gujaf-115	253	4	,	,	PUNCT
gujaf-115	253	5	it	it	PRON
gujaf-115	253	6	has	have	VERB
gujaf-115	253	7	an	an	DET
gujaf-115	253	8	adverse	adverse	ADJ
gujaf-115	253	9	robust	robust	ADJ
gujaf-115	253	10	effect	effect	NOUN
gujaf-115	253	11	on	on	ADP
gujaf-115	253	12	11	11	NUM
gujaf-115	253	13	the	the	DET
gujaf-115	253	14	em	em	PRON
gujaf-115	253	15	of	of	ADP
gujaf-115	253	16	registered	register	VERB
gujaf-115	253	17	quoted	quote	VERB
gujaf-115	253	18	corporations	corporation	NOUN
gujaf-115	253	19	in	in	ADP
gujaf-115	253	20	nigeria	nigeria	PROPN
gujaf-115	253	21	.	.	PUNCT
gujaf-115	254	1	this	this	DET
gujaf-115	254	2	denotes	denote	VERB
gujaf-115	254	3	that	that	SCONJ
gujaf-115	254	4	,	,	PUNCT
gujaf-115	254	5	for	for	ADP
gujaf-115	254	6	each	each	DET
gujaf-115	254	7	growth	growth	NOUN
gujaf-115	254	8	in	in	ADP
gujaf-115	254	9	board	board	NOUN
gujaf-115	254	10	members	member	NOUN
gujaf-115	254	11	with	with	ADP
gujaf-115	254	12	national	national	ADJ
gujaf-115	254	13	reputation	reputation	NOUN
gujaf-115	254	14	,	,	PUNCT
gujaf-115	254	15	the	the	DET
gujaf-115	254	16	unethical	unethical	ADJ
gujaf-115	254	17	accounting	accounting	NOUN
gujaf-115	254	18	decreases	decrease	NOUN
gujaf-115	254	19	by	by	ADP
gujaf-115	254	20	136	136	NUM
gujaf-115	254	21	%	%	NOUN
gujaf-115	254	22	percent	percent	NOUN
gujaf-115	254	23	approximately	approximately	ADV
gujaf-115	254	24	.	.	PUNCT
gujaf-115	255	1	the	the	DET
gujaf-115	255	2	finding	finding	NOUN
gujaf-115	255	3	is	be	AUX
gujaf-115	255	4	in	in	ADP
gujaf-115	255	5	line	line	NOUN
gujaf-115	255	6	with	with	ADP
gujaf-115	255	7	the	the	DET
gujaf-115	255	8	priori	priori	ADJ
gujaf-115	255	9	expectation	expectation	NOUN
gujaf-115	255	10	of	of	ADP
gujaf-115	255	11	the	the	DET
gujaf-115	255	12	research	research	NOUN
gujaf-115	255	13	study	study	NOUN
gujaf-115	255	14	that	that	SCONJ
gujaf-115	255	15	,	,	PUNCT
gujaf-115	255	16	when	when	SCONJ
gujaf-115	255	17	members	member	NOUN
gujaf-115	255	18	with	with	ADP
gujaf-115	255	19	national	national	ADJ
gujaf-115	255	20	honor	honor	NOUN
gujaf-115	255	21	are	be	AUX
gujaf-115	255	22	serving	serve	VERB
gujaf-115	255	23	on	on	ADP
gujaf-115	255	24	the	the	DET
gujaf-115	255	25	board	board	NOUN
gujaf-115	255	26	they	they	PRON
gujaf-115	255	27	serve	serve	VERB
gujaf-115	255	28	as	as	ADP
gujaf-115	255	29	monitoring	monitor	VERB
gujaf-115	255	30	mechanism	mechanism	NOUN
gujaf-115	255	31	in	in	ADP
gujaf-115	255	32	curtailing	curtail	VERB
gujaf-115	255	33	earnings	earning	NOUN
gujaf-115	255	34	management	management	NOUN
gujaf-115	255	35	.	.	PUNCT
gujaf-115	256	1	it	it	PRON
gujaf-115	256	2	is	be	AUX
gujaf-115	256	3	also	also	ADV
gujaf-115	256	4	in	in	ADP
gujaf-115	256	5	line	line	NOUN
gujaf-115	256	6	with	with	ADP
gujaf-115	256	7	the	the	DET
gujaf-115	256	8	efficient	efficient	ADJ
gujaf-115	256	9	contracting	contracting	NOUN
gujaf-115	256	10	theory	theory	NOUN
gujaf-115	256	11	which	which	PRON
gujaf-115	256	12	proposes	propose	VERB
gujaf-115	256	13	that	that	SCONJ
gujaf-115	256	14	executive	executive	ADJ
gujaf-115	256	15	job	job	NOUN
gujaf-115	256	16	markets	market	NOUN
gujaf-115	256	17	resourcefully	resourcefully	ADV
gujaf-115	256	18	offer	offer	VERB
gujaf-115	256	19	board	board	NOUN
gujaf-115	256	20	members	member	NOUN
gujaf-115	256	21	with	with	ADP
gujaf-115	256	22	implicit	implicit	ADJ
gujaf-115	256	23	incentive	incentive	NOUN
gujaf-115	256	24	contracts	contract	NOUN
gujaf-115	256	25	such	such	ADJ
gujaf-115	256	26	as	as	ADP
gujaf-115	256	27	reputation	reputation	NOUN
gujaf-115	256	28	,	,	PUNCT
gujaf-115	256	29	employment	employment	NOUN
gujaf-115	256	30	and	and	CCONJ
gujaf-115	256	31	remuneration	remuneration	NOUN
gujaf-115	256	32	(	(	PUNCT
gujaf-115	256	33	fama	fama	PROPN
gujaf-115	256	34	&	&	CCONJ
gujaf-115	256	35	jensen	jensen	PROPN
gujaf-115	256	36	,	,	PUNCT
gujaf-115	256	37	1983	1983	NUM
gujaf-115	256	38	;	;	PUNCT
gujaf-115	256	39	lin	lin	PROPN
gujaf-115	256	40	,	,	PUNCT
gujaf-115	256	41	song	song	NOUN
gujaf-115	256	42	&	&	CCONJ
gujaf-115	256	43	tiang	tiang	PROPN
gujaf-115	256	44	,	,	PUNCT
gujaf-115	256	45	2016	2016	NUM
gujaf-115	256	46	)	)	PUNCT
gujaf-115	256	47	.	.	PUNCT
gujaf-115	257	1	this	this	DET
gujaf-115	257	2	research	research	NOUN
gujaf-115	257	3	believed	believe	VERB
gujaf-115	257	4	that	that	SCONJ
gujaf-115	257	5	,	,	PUNCT
gujaf-115	257	6	directors	director	NOUN
gujaf-115	257	7	on	on	ADP
gujaf-115	257	8	board	board	NOUN
gujaf-115	257	9	with	with	ADP
gujaf-115	257	10	national	national	ADJ
gujaf-115	257	11	honour	honour	NOUN
gujaf-115	257	12	have	have	VERB
gujaf-115	257	13	high	high	ADJ
gujaf-115	257	14	sense	sense	NOUN
gujaf-115	257	15	of	of	ADP
gujaf-115	257	16	integrity	integrity	NOUN
gujaf-115	257	17	.	.	PUNCT
gujaf-115	258	1	therefore	therefore	ADV
gujaf-115	258	2	,	,	PUNCT
gujaf-115	258	3	they	they	PRON
gujaf-115	258	4	would	would	AUX
gujaf-115	258	5	not	not	PART
gujaf-115	258	6	like	like	VERB
gujaf-115	258	7	a	a	DET
gujaf-115	258	8	scenario	scenario	NOUN
gujaf-115	258	9	whereby	whereby	SCONJ
gujaf-115	258	10	their	their	PRON
gujaf-115	258	11	reputation	reputation	NOUN
gujaf-115	258	12	is	be	AUX
gujaf-115	258	13	destroyed	destroy	VERB
gujaf-115	258	14	when	when	SCONJ
gujaf-115	258	15	earnings	earning	NOUN
gujaf-115	258	16	manipulation	manipulation	NOUN
gujaf-115	258	17	takes	take	VERB
gujaf-115	258	18	place	place	NOUN
gujaf-115	258	19	in	in	ADP
gujaf-115	258	20	a	a	DET
gujaf-115	258	21	firm	firm	NOUN
gujaf-115	258	22	while	while	SCONJ
gujaf-115	258	23	they	they	PRON
gujaf-115	258	24	are	be	AUX
gujaf-115	258	25	serving	serve	VERB
gujaf-115	258	26	in	in	ADP
gujaf-115	258	27	it	it	PRON
gujaf-115	258	28	.	.	PUNCT
gujaf-115	259	1	therefore	therefore	ADV
gujaf-115	259	2	,	,	PUNCT
gujaf-115	259	3	they	they	PRON
gujaf-115	259	4	would	would	AUX
gujaf-115	259	5	do	do	VERB
gujaf-115	259	6	their	their	PRON
gujaf-115	259	7	possible	possible	ADJ
gujaf-115	259	8	best	good	ADJ
gujaf-115	259	9	in	in	ADP
gujaf-115	259	10	mitigating	mitigate	VERB
gujaf-115	259	11	opportunistic	opportunistic	ADJ
gujaf-115	259	12	actions	action	NOUN
gujaf-115	259	13	of	of	ADP
gujaf-115	259	14	management	management	NOUN
gujaf-115	259	15	.	.	PUNCT
gujaf-115	260	1	the	the	DET
gujaf-115	260	2	discovery	discovery	NOUN
gujaf-115	260	3	is	be	AUX
gujaf-115	260	4	in	in	ADP
gujaf-115	260	5	agreement	agreement	NOUN
gujaf-115	260	6	with	with	ADP
gujaf-115	260	7	the	the	DET
gujaf-115	260	8	outcome	outcome	NOUN
gujaf-115	260	9	of	of	ADP
gujaf-115	260	10	diermeier	diermeier	NOUN
gujaf-115	260	11	(	(	PUNCT
gujaf-115	260	12	2018	2018	NUM
gujaf-115	260	13	)	)	PUNCT
gujaf-115	260	14	that	that	SCONJ
gujaf-115	260	15	board	board	NOUN
gujaf-115	260	16	reputation	reputation	NOUN
gujaf-115	260	17	reduces	reduce	VERB
gujaf-115	260	18	earnings	earning	NOUN
gujaf-115	260	19	management	management	NOUN
gujaf-115	260	20	.	.	PUNCT
gujaf-115	261	1	board	board	NOUN
gujaf-115	261	2	nationality	nationality	NOUN
gujaf-115	261	3	and	and	CCONJ
gujaf-115	261	4	earnings	earning	NOUN
gujaf-115	261	5	management	management	NOUN
gujaf-115	261	6	from	from	ADP
gujaf-115	261	7	table	table	NOUN
gujaf-115	261	8	2	2	NUM
gujaf-115	261	9	,	,	PUNCT
gujaf-115	261	10	board	board	NOUN
gujaf-115	261	11	nationality	nationality	NOUN
gujaf-115	261	12	has	have	VERB
gujaf-115	261	13	coefficient	coefficient	NOUN
gujaf-115	261	14	number	number	NOUN
gujaf-115	261	15	of	of	ADP
gujaf-115	261	16	-0.468	-0.468	NOUN
gujaf-115	261	17	with	with	ADP
gujaf-115	261	18	a	a	DET
gujaf-115	261	19	z	z	NOUN
gujaf-115	261	20	-	-	PUNCT
gujaf-115	261	21	digit	digit	NOUN
gujaf-115	261	22	of	of	ADP
gujaf-115	261	23	-10.91	-10.91	PROPN
gujaf-115	261	24	that	that	PRON
gujaf-115	261	25	is	be	AUX
gujaf-115	261	26	significant	significant	ADJ
gujaf-115	261	27	at	at	ADP
gujaf-115	261	28	one	one	NUM
gujaf-115	261	29	percent	percent	NOUN
gujaf-115	261	30	(	(	PUNCT
gujaf-115	261	31	0.000	0.000	NUM
gujaf-115	261	32	)	)	PUNCT
gujaf-115	261	33	.	.	PUNCT
gujaf-115	262	1	this	this	PRON
gujaf-115	262	2	indicates	indicate	VERB
gujaf-115	262	3	that	that	SCONJ
gujaf-115	262	4	,	,	PUNCT
gujaf-115	262	5	the	the	DET
gujaf-115	262	6	variable	variable	NOUN
gujaf-115	262	7	has	have	AUX
gujaf-115	262	8	negatively	negatively	ADV
gujaf-115	262	9	,	,	PUNCT
gujaf-115	262	10	strongly	strongly	ADV
gujaf-115	262	11	and	and	CCONJ
gujaf-115	262	12	significantly	significantly	ADV
gujaf-115	262	13	influenced	influence	VERB
gujaf-115	262	14	the	the	DET
gujaf-115	262	15	earnings	earning	NOUN
gujaf-115	262	16	management	management	NOUN
gujaf-115	262	17	of	of	ADP
gujaf-115	262	18	listed	list	VERB
gujaf-115	262	19	companies	company	NOUN
gujaf-115	262	20	in	in	ADP
gujaf-115	262	21	nigeria	nigeria	PROPN
gujaf-115	262	22	.	.	PUNCT
gujaf-115	263	1	this	this	PRON
gujaf-115	263	2	signifies	signify	VERB
gujaf-115	263	3	that	that	SCONJ
gujaf-115	263	4	for	for	ADP
gujaf-115	263	5	each	each	DET
gujaf-115	263	6	rise	rise	NOUN
gujaf-115	263	7	in	in	ADP
gujaf-115	263	8	overseas	overseas	ADJ
gujaf-115	263	9	directors	director	NOUN
gujaf-115	263	10	serving	serve	VERB
gujaf-115	263	11	on	on	ADP
gujaf-115	263	12	the	the	DET
gujaf-115	263	13	board	board	NOUN
gujaf-115	263	14	,	,	PUNCT
gujaf-115	263	15	the	the	DET
gujaf-115	263	16	em	em	PRON
gujaf-115	263	17	decreases	decrease	VERB
gujaf-115	263	18	by	by	ADP
gujaf-115	263	19	47	47	NUM
gujaf-115	263	20	%	%	NOUN
gujaf-115	263	21	approximately	approximately	ADV
gujaf-115	263	22	.	.	PUNCT
gujaf-115	264	1	the	the	DET
gujaf-115	264	2	result	result	NOUN
gujaf-115	264	3	is	be	AUX
gujaf-115	264	4	in	in	ADP
gujaf-115	264	5	line	line	NOUN
gujaf-115	264	6	with	with	ADP
gujaf-115	264	7	the	the	DET
gujaf-115	264	8	work	work	NOUN
gujaf-115	264	9	's	's	PART
gujaf-115	264	10	priori	priori	ADJ
gujaf-115	264	11	expectation	expectation	NOUN
gujaf-115	264	12	that	that	SCONJ
gujaf-115	264	13	when	when	SCONJ
gujaf-115	264	14	foreign	foreign	ADJ
gujaf-115	264	15	director(s	director(s	NOUN
gujaf-115	264	16	)	)	PUNCT
gujaf-115	264	17	is	be	AUX
gujaf-115	264	18	serving	serve	VERB
gujaf-115	264	19	on	on	ADP
gujaf-115	264	20	the	the	DET
gujaf-115	264	21	board	board	NOUN
gujaf-115	264	22	,	,	PUNCT
gujaf-115	264	23	that	that	PRON
gujaf-115	264	24	helps	help	VERB
gujaf-115	264	25	in	in	ADP
gujaf-115	264	26	minimizing	minimize	VERB
gujaf-115	264	27	earnings	earning	NOUN
gujaf-115	264	28	manipulation	manipulation	NOUN
gujaf-115	264	29	due	due	ADP
gujaf-115	264	30	to	to	ADP
gujaf-115	264	31	their	their	PRON
gujaf-115	264	32	experience	experience	NOUN
gujaf-115	264	33	,	,	PUNCT
gujaf-115	264	34	knowledge	knowledge	NOUN
gujaf-115	264	35	,	,	PUNCT
gujaf-115	264	36	adherence	adherence	NOUN
gujaf-115	264	37	to	to	ADP
gujaf-115	264	38	ethics	ethic	NOUN
gujaf-115	264	39	and	and	CCONJ
gujaf-115	264	40	monitoring	monitor	VERB
gujaf-115	264	41	power	power	NOUN
gujaf-115	264	42	.	.	PUNCT
gujaf-115	265	1	the	the	DET
gujaf-115	265	2	finding	finding	NOUN
gujaf-115	265	3	is	be	AUX
gujaf-115	265	4	in	in	ADP
gujaf-115	265	5	line	line	NOUN
gujaf-115	265	6	with	with	ADP
gujaf-115	265	7	resource	resource	NOUN
gujaf-115	265	8	dependency	dependency	NOUN
gujaf-115	265	9	theory	theory	NOUN
gujaf-115	265	10	.	.	PUNCT
gujaf-115	266	1	it	it	PRON
gujaf-115	266	2	is	be	AUX
gujaf-115	266	3	understood	understand	VERB
gujaf-115	266	4	that	that	SCONJ
gujaf-115	266	5	foreign	foreign	ADJ
gujaf-115	266	6	board	board	NOUN
gujaf-115	266	7	members	member	NOUN
gujaf-115	266	8	have	have	VERB
gujaf-115	266	9	many	many	ADJ
gujaf-115	266	10	resources	resource	NOUN
gujaf-115	266	11	to	to	PART
gujaf-115	266	12	share	share	VERB
gujaf-115	266	13	with	with	ADP
gujaf-115	266	14	the	the	DET
gujaf-115	266	15	firm	firm	NOUN
gujaf-115	266	16	they	they	PRON
gujaf-115	266	17	are	be	AUX
gujaf-115	266	18	serving	serve	VERB
gujaf-115	266	19	such	such	ADJ
gujaf-115	266	20	as	as	ADP
gujaf-115	266	21	skill	skill	NOUN
gujaf-115	266	22	,	,	PUNCT
gujaf-115	266	23	experience	experience	NOUN
gujaf-115	266	24	,	,	PUNCT
gujaf-115	266	25	expertise	expertise	NOUN
gujaf-115	266	26	,	,	PUNCT
gujaf-115	266	27	connections	connection	NOUN
gujaf-115	266	28	and	and	CCONJ
gujaf-115	266	29	many	many	ADJ
gujaf-115	266	30	other	other	ADJ
gujaf-115	266	31	resources	resource	NOUN
gujaf-115	266	32	.	.	PUNCT
gujaf-115	267	1	therefore	therefore	ADV
gujaf-115	267	2	,	,	PUNCT
gujaf-115	267	3	they	they	PRON
gujaf-115	267	4	could	could	AUX
gujaf-115	267	5	assist	assist	VERB
gujaf-115	267	6	much	much	ADJ
gujaf-115	267	7	in	in	ADP
gujaf-115	267	8	preventing	prevent	VERB
gujaf-115	267	9	creative	creative	ADJ
gujaf-115	267	10	accounting	accounting	NOUN
gujaf-115	267	11	.	.	PUNCT
gujaf-115	268	1	the	the	DET
gujaf-115	268	2	finding	finding	NOUN
gujaf-115	268	3	is	be	AUX
gujaf-115	268	4	in	in	ADP
gujaf-115	268	5	line	line	NOUN
gujaf-115	268	6	with	with	ADP
gujaf-115	268	7	the	the	DET
gujaf-115	268	8	findings	finding	NOUN
gujaf-115	268	9	of	of	ADP
gujaf-115	268	10	almashaqbeh	almashaqbeh	NOUN
gujaf-115	268	11	,	,	PUNCT
gujaf-115	268	12	shaari	shaari	NOUN
gujaf-115	268	13	and	and	CCONJ
gujaf-115	268	14	abdul	abdul	PROPN
gujaf-115	268	15	-	-	PUNCT
gujaf-115	268	16	jabbar	jabbar	PROPN
gujaf-115	268	17	(	(	PUNCT
gujaf-115	268	18	2019	2019	NUM
gujaf-115	268	19	)	)	PUNCT
gujaf-115	268	20	,	,	PUNCT
gujaf-115	268	21	and	and	CCONJ
gujaf-115	268	22	musa	musa	PROPN
gujaf-115	268	23	and	and	CCONJ
gujaf-115	268	24	aminu	aminu	PROPN
gujaf-115	268	25	(	(	PUNCT
gujaf-115	268	26	2018	2018	NUM
gujaf-115	268	27	)	)	PUNCT
gujaf-115	268	28	and	and	CCONJ
gujaf-115	268	29	contrary	contrary	ADJ
gujaf-115	268	30	to	to	ADP
gujaf-115	268	31	the	the	DET
gujaf-115	268	32	findings	finding	NOUN
gujaf-115	268	33	of	of	ADP
gujaf-115	268	34	osayantin	osayantin	NOUN
gujaf-115	268	35	and	and	CCONJ
gujaf-115	268	36	embele	embele	PROPN
gujaf-115	268	37	(	(	PUNCT
gujaf-115	268	38	2019	2019	NUM
gujaf-115	268	39	)	)	PUNCT
gujaf-115	268	40	,	,	PUNCT
gujaf-115	268	41	and	and	CCONJ
gujaf-115	268	42	hooghiemstra	hooghiemstra	ADJ
gujaf-115	268	43	,	,	PUNCT
gujaf-115	268	44	hermes	herme	NOUN
gujaf-115	268	45	,	,	PUNCT
gujaf-115	268	46	oxeilheim	oxeilheim	NOUN
gujaf-115	268	47	and	and	CCONJ
gujaf-115	268	48	randoy	randoy	NOUN
gujaf-115	268	49	(	(	PUNCT
gujaf-115	268	50	2015	2015	NUM
gujaf-115	268	51	)	)	PUNCT
gujaf-115	268	52	.	.	PUNCT
gujaf-115	269	1	board	board	NOUN
gujaf-115	269	2	risk	risk	NOUN
gujaf-115	269	3	and	and	CCONJ
gujaf-115	269	4	earnings	earning	NOUN
gujaf-115	269	5	management	management	NOUN
gujaf-115	269	6	board	board	NOUN
gujaf-115	269	7	risk	risk	NOUN
gujaf-115	269	8	has	have	VERB
gujaf-115	269	9	coefficient	coefficient	NOUN
gujaf-115	269	10	figure	figure	NOUN
gujaf-115	269	11	of	of	ADP
gujaf-115	269	12	0.118	0.118	NUM
gujaf-115	269	13	&	&	CCONJ
gujaf-115	269	14	z	z	NOUN
gujaf-115	269	15	-	-	NOUN
gujaf-115	269	16	figure	figure	NOUN
gujaf-115	269	17	of	of	ADP
gujaf-115	269	18	2.99	2.99	NUM
gujaf-115	269	19	that	that	PRON
gujaf-115	269	20	is	be	AUX
gujaf-115	269	21	substantial	substantial	ADJ
gujaf-115	269	22	at	at	ADP
gujaf-115	269	23	one	one	NUM
gujaf-115	269	24	percent	percent	NOUN
gujaf-115	269	25	(	(	PUNCT
gujaf-115	269	26	0.003	0.003	NUM
gujaf-115	269	27	)	)	PUNCT
gujaf-115	269	28	.	.	PUNCT
gujaf-115	270	1	this	this	PRON
gujaf-115	270	2	suggests	suggest	VERB
gujaf-115	270	3	that	that	SCONJ
gujaf-115	270	4	,	,	PUNCT
gujaf-115	270	5	it	it	PRON
gujaf-115	270	6	has	have	VERB
gujaf-115	270	7	a	a	DET
gujaf-115	270	8	powerful	powerful	ADJ
gujaf-115	270	9	positive	positive	ADJ
gujaf-115	270	10	effect	effect	NOUN
gujaf-115	270	11	on	on	ADP
gujaf-115	270	12	the	the	DET
gujaf-115	270	13	em	em	PRON
gujaf-115	270	14	of	of	ADP
gujaf-115	270	15	quoted	quote	VERB
gujaf-115	270	16	firms	firm	NOUN
gujaf-115	270	17	in	in	ADP
gujaf-115	270	18	nigeria	nigeria	PROPN
gujaf-115	270	19	.	.	PUNCT
gujaf-115	271	1	this	this	DET
gujaf-115	271	2	denotes	denote	VERB
gujaf-115	271	3	that	that	SCONJ
gujaf-115	271	4	,	,	PUNCT
gujaf-115	271	5	the	the	DET
gujaf-115	271	6	presence	presence	NOUN
gujaf-115	271	7	of	of	ADP
gujaf-115	271	8	risk	risk	NOUN
gujaf-115	271	9	management	management	NOUN
gujaf-115	271	10	committee	committee	NOUN
gujaf-115	271	11	increases	increase	VERB
gujaf-115	271	12	earnings	earning	NOUN
gujaf-115	271	13	management	management	NOUN
gujaf-115	271	14	by	by	ADP
gujaf-115	271	15	12	12	NUM
gujaf-115	271	16	%	%	NOUN
gujaf-115	271	17	approximately	approximately	ADV
gujaf-115	271	18	.	.	PUNCT
gujaf-115	272	1	however	however	ADV
gujaf-115	272	2	,	,	PUNCT
gujaf-115	272	3	the	the	DET
gujaf-115	272	4	finding	finding	NOUN
gujaf-115	272	5	was	be	AUX
gujaf-115	272	6	not	not	PART
gujaf-115	272	7	in	in	ADP
gujaf-115	272	8	line	line	NOUN
gujaf-115	272	9	with	with	ADP
gujaf-115	272	10	prior	prior	ADJ
gujaf-115	272	11	expectation	expectation	NOUN
gujaf-115	272	12	the	the	DET
gujaf-115	272	13	study	study	NOUN
gujaf-115	272	14	that	that	SCONJ
gujaf-115	272	15	when	when	SCONJ
gujaf-115	272	16	a	a	DET
gujaf-115	272	17	risk	risk	NOUN
gujaf-115	272	18	management	management	NOUN
gujaf-115	272	19	committee	committee	NOUN
gujaf-115	272	20	is	be	AUX
gujaf-115	272	21	constituted	constitute	VERB
gujaf-115	272	22	,	,	PUNCT
gujaf-115	272	23	it	it	PRON
gujaf-115	272	24	complements	complement	VERB
gujaf-115	272	25	the	the	DET
gujaf-115	272	26	effort	effort	NOUN
gujaf-115	272	27	of	of	ADP
gujaf-115	272	28	board	board	NOUN
gujaf-115	272	29	in	in	ADP
gujaf-115	272	30	reducing	reduce	VERB
gujaf-115	272	31	earnings	earning	NOUN
gujaf-115	272	32	management	management	NOUN
gujaf-115	272	33	.	.	PUNCT
gujaf-115	273	1	it	it	PRON
gujaf-115	273	2	is	be	AUX
gujaf-115	273	3	also	also	ADV
gujaf-115	273	4	contrary	contrary	ADJ
gujaf-115	273	5	to	to	ADP
gujaf-115	273	6	signaling	signal	VERB
gujaf-115	273	7	theory	theory	NOUN
gujaf-115	273	8	which	which	PRON
gujaf-115	273	9	advocates	advocate	VERB
gujaf-115	273	10	that	that	SCONJ
gujaf-115	273	11	the	the	DET
gujaf-115	273	12	existence	existence	NOUN
gujaf-115	273	13	of	of	ADP
gujaf-115	273	14	rmc	rmc	PROPN
gujaf-115	273	15	in	in	ADP
gujaf-115	273	16	a	a	DET
gujaf-115	273	17	firm	firm	NOUN
gujaf-115	273	18	promises	promise	VERB
gujaf-115	273	19	the	the	DET
gujaf-115	273	20	stockholders	stockholder	NOUN
gujaf-115	273	21	that	that	SCONJ
gujaf-115	273	22	the	the	DET
gujaf-115	273	23	board	board	NOUN
gujaf-115	273	24	of	of	ADP
gujaf-115	273	25	directors	director	NOUN
gujaf-115	273	26	is	be	AUX
gujaf-115	273	27	solid	solid	ADJ
gujaf-115	273	28	sufficient	sufficient	ADJ
gujaf-115	273	29	to	to	PART
gujaf-115	273	30	device	device	VERB
gujaf-115	273	31	upright	upright	ADJ
gujaf-115	273	32	corporate	corporate	ADJ
gujaf-115	273	33	governance	governance	NOUN
gujaf-115	273	34	that	that	PRON
gujaf-115	273	35	bring	bring	VERB
gujaf-115	273	36	into	into	ADP
gujaf-115	273	37	line	line	NOUN
gujaf-115	273	38	the	the	DET
gujaf-115	273	39	interest	interest	NOUN
gujaf-115	273	40	of	of	ADP
gujaf-115	273	41	management	management	NOUN
gujaf-115	273	42	with	with	ADP
gujaf-115	273	43	that	that	PRON
gujaf-115	273	44	of	of	ADP
gujaf-115	273	45	their	their	PRON
gujaf-115	273	46	interest	interest	NOUN
gujaf-115	273	47	(	(	PUNCT
gujaf-115	273	48	oluyemisi	oluyemisi	PROPN
gujaf-115	273	49	,	,	PUNCT
gujaf-115	273	50	che	che	NOUN
gujaf-115	273	51	-	-	PUNCT
gujaf-115	273	52	ahmed	ahmed	PROPN
gujaf-115	273	53	&	&	CCONJ
gujaf-115	273	54	muse	muse	PROPN
gujaf-115	273	55	,	,	PUNCT
gujaf-115	273	56	2017	2017	NUM
gujaf-115	273	57	)	)	PUNCT
gujaf-115	273	58	.	.	PUNCT
gujaf-115	274	1	the	the	DET
gujaf-115	274	2	existence	existence	NOUN
gujaf-115	274	3	of	of	ADP
gujaf-115	274	4	an	an	DET
gujaf-115	274	5	efficient	efficient	ADJ
gujaf-115	274	6	risk	risk	NOUN
gujaf-115	274	7	management	management	NOUN
gujaf-115	274	8	committee	committee	NOUN
gujaf-115	274	9	within	within	ADP
gujaf-115	274	10	the	the	DET
gujaf-115	274	11	board	board	NOUN
gujaf-115	274	12	of	of	ADP
gujaf-115	274	13	a	a	DET
gujaf-115	274	14	firm	firm	NOUN
gujaf-115	274	15	is	be	AUX
gujaf-115	274	16	indicating	indicate	VERB
gujaf-115	274	17	that	that	SCONJ
gujaf-115	274	18	management	management	NOUN
gujaf-115	274	19	’s	’s	PART
gujaf-115	274	20	earnings	earning	NOUN
gujaf-115	274	21	manipulative	manipulative	ADJ
gujaf-115	274	22	activities	activity	NOUN
gujaf-115	274	23	could	could	AUX
gujaf-115	274	24	be	be	AUX
gujaf-115	274	25	checkmate	checkmate	VERB
gujaf-115	274	26	and	and	CCONJ
gujaf-115	274	27	curb	curb	VERB
gujaf-115	274	28	.	.	PUNCT
gujaf-115	275	1	the	the	DET
gujaf-115	275	2	finding	finding	NOUN
gujaf-115	275	3	is	be	AUX
gujaf-115	275	4	in	in	ADP
gujaf-115	275	5	agreement	agreement	NOUN
gujaf-115	275	6	to	to	ADP
gujaf-115	275	7	revelation	revelation	NOUN
gujaf-115	275	8	of	of	ADP
gujaf-115	275	9	neffati	neffati	PROPN
gujaf-115	275	10	,	,	PUNCT
gujaf-115	275	11	ben	ben	PROPN
gujaf-115	275	12	and	and	CCONJ
gujaf-115	275	13	schalck	schalck	VERB
gujaf-115	275	14	(	(	PUNCT
gujaf-115	275	15	2011	2011	NUM
gujaf-115	275	16	)	)	PUNCT
gujaf-115	275	17	and	and	CCONJ
gujaf-115	275	18	contrary	contrary	ADJ
gujaf-115	275	19	to	to	ADP
gujaf-115	275	20	the	the	DET
gujaf-115	275	21	outcome	outcome	NOUN
gujaf-115	275	22	of	of	ADP
gujaf-115	275	23	alhaji	alhaji	NOUN
gujaf-115	275	24	,	,	PUNCT
gujaf-115	275	25	abdullatif	abdullatif	PROPN
gujaf-115	275	26	and	and	CCONJ
gujaf-115	275	27	ahmed	ahmed	PROPN
gujaf-115	275	28	(	(	PUNCT
gujaf-115	275	29	2018	2018	NUM
gujaf-115	275	30	)	)	PUNCT
gujaf-115	275	31	.	.	PUNCT
gujaf-115	276	1	however	however	ADV
gujaf-115	276	2	,	,	PUNCT
gujaf-115	276	3	this	this	DET
gujaf-115	276	4	finding	finding	NOUN
gujaf-115	276	5	may	may	AUX
gujaf-115	276	6	be	be	AUX
gujaf-115	276	7	as	as	ADP
gujaf-115	276	8	a	a	DET
gujaf-115	276	9	result	result	NOUN
gujaf-115	276	10	of	of	ADP
gujaf-115	276	11	the	the	DET
gujaf-115	276	12	fact	fact	NOUN
gujaf-115	276	13	that	that	SCONJ
gujaf-115	276	14	many	many	ADJ
gujaf-115	276	15	companies	company	NOUN
gujaf-115	276	16	within	within	ADP
gujaf-115	276	17	the	the	DET
gujaf-115	276	18	listed	list	VERB
gujaf-115	276	19	non	non	ADJ
gujaf-115	276	20	-	-	ADJ
gujaf-115	276	21	financial	financial	ADJ
gujaf-115	276	22	sector	sector	NOUN
gujaf-115	276	23	of	of	ADP
gujaf-115	276	24	nigeria	nigeria	PROPN
gujaf-115	276	25	have	have	AUX
gujaf-115	276	26	no	no	DET
gujaf-115	276	27	risk	risk	NOUN
gujaf-115	276	28	management	management	NOUN
gujaf-115	276	29	committee	committee	NOUN
gujaf-115	276	30	and	and	CCONJ
gujaf-115	276	31	therefore	therefore	ADV
gujaf-115	276	32	,	,	PUNCT
gujaf-115	276	33	the	the	DET
gujaf-115	276	34	responsibility	responsibility	NOUN
gujaf-115	276	35	of	of	ADP
gujaf-115	276	36	the	the	DET
gujaf-115	276	37	committee	committee	NOUN
gujaf-115	276	38	has	have	AUX
gujaf-115	276	39	been	be	AUX
gujaf-115	276	40	discharged	discharge	VERB
gujaf-115	276	41	by	by	ADP
gujaf-115	276	42	the	the	DET
gujaf-115	276	43	audit	audit	NOUN
gujaf-115	276	44	committee	committee	NOUN
gujaf-115	276	45	of	of	ADP
gujaf-115	276	46	the	the	DET
gujaf-115	276	47	firms	firm	NOUN
gujaf-115	276	48	.	.	PUNCT
gujaf-115	277	1	12	12	NUM
gujaf-115	277	2	board	board	NOUN
gujaf-115	277	3	capability	capability	NOUN
gujaf-115	277	4	and	and	CCONJ
gujaf-115	277	5	earnings	earning	NOUN
gujaf-115	277	6	management	management	NOUN
gujaf-115	277	7	board	board	NOUN
gujaf-115	277	8	capability	capability	NOUN
gujaf-115	277	9	has	have	VERB
gujaf-115	277	10	a	a	DET
gujaf-115	277	11	beta	beta	ADJ
gujaf-115	277	12	coefficient	coefficient	NOUN
gujaf-115	277	13	number	number	NOUN
gujaf-115	277	14	of	of	ADP
gujaf-115	277	15	-0.064	-0.064	NOUN
gujaf-115	277	16	and	and	CCONJ
gujaf-115	277	17	a	a	DET
gujaf-115	277	18	z	z	NOUN
gujaf-115	277	19	-	-	PUNCT
gujaf-115	277	20	figure	figure	NOUN
gujaf-115	277	21	of	of	ADP
gujaf-115	277	22	-0.44	-0.44	NUM
gujaf-115	277	23	that	that	PRON
gujaf-115	277	24	is	be	AUX
gujaf-115	277	25	insignificant	insignificant	ADJ
gujaf-115	277	26	at	at	ADP
gujaf-115	277	27	66	66	NUM
gujaf-115	277	28	%	%	NOUN
gujaf-115	277	29	(	(	PUNCT
gujaf-115	277	30	0.663	0.663	NUM
gujaf-115	277	31	)	)	PUNCT
gujaf-115	277	32	.	.	PUNCT
gujaf-115	278	1	this	this	PRON
gujaf-115	278	2	shows	show	VERB
gujaf-115	278	3	that	that	SCONJ
gujaf-115	278	4	,	,	PUNCT
gujaf-115	278	5	board	board	NOUN
gujaf-115	278	6	capability	capability	NOUN
gujaf-115	278	7	has	have	VERB
gujaf-115	278	8	no	no	DET
gujaf-115	278	9	impact	impact	NOUN
gujaf-115	278	10	on	on	ADP
gujaf-115	278	11	the	the	DET
gujaf-115	278	12	em	em	PRON
gujaf-115	278	13	of	of	ADP
gujaf-115	278	14	registered	register	VERB
gujaf-115	278	15	quoted	quote	VERB
gujaf-115	278	16	corporations	corporation	NOUN
gujaf-115	278	17	in	in	ADP
gujaf-115	278	18	nigeria	nigeria	PROPN
gujaf-115	278	19	.	.	PUNCT
gujaf-115	279	1	the	the	DET
gujaf-115	279	2	prior	prior	ADJ
gujaf-115	279	3	expectation	expectation	NOUN
gujaf-115	279	4	of	of	ADP
gujaf-115	279	5	the	the	DET
gujaf-115	279	6	researcher	researcher	NOUN
gujaf-115	279	7	was	be	AUX
gujaf-115	279	8	that	that	SCONJ
gujaf-115	279	9	board	board	NOUN
gujaf-115	279	10	capability	capability	NOUN
gujaf-115	279	11	helps	help	VERB
gujaf-115	279	12	to	to	ADP
gujaf-115	279	13	a	a	DET
gujaf-115	279	14	greater	great	ADJ
gujaf-115	279	15	extent	extent	NOUN
gujaf-115	279	16	in	in	ADP
gujaf-115	279	17	dealing	deal	VERB
gujaf-115	279	18	away	away	ADV
gujaf-115	279	19	with	with	ADP
gujaf-115	279	20	earnings	earning	NOUN
gujaf-115	279	21	management	management	NOUN
gujaf-115	279	22	.	.	PUNCT
gujaf-115	280	1	this	this	PRON
gujaf-115	280	2	is	be	AUX
gujaf-115	280	3	because	because	SCONJ
gujaf-115	280	4	directors	director	NOUN
gujaf-115	280	5	that	that	PRON
gujaf-115	280	6	served	serve	VERB
gujaf-115	280	7	two	two	NUM
gujaf-115	280	8	or	or	CCONJ
gujaf-115	280	9	more	more	ADJ
gujaf-115	280	10	terms	term	NOUN
gujaf-115	280	11	on	on	ADP
gujaf-115	280	12	boards	board	NOUN
gujaf-115	280	13	,	,	PUNCT
gujaf-115	280	14	directors	director	NOUN
gujaf-115	280	15	with	with	ADP
gujaf-115	280	16	more	more	ADJ
gujaf-115	280	17	than	than	ADP
gujaf-115	280	18	five	five	NUM
gujaf-115	280	19	years	year	NOUN
gujaf-115	280	20	’	'	PUNCT
gujaf-115	280	21	experience	experience	NOUN
gujaf-115	280	22	serving	serve	VERB
gujaf-115	280	23	on	on	ADP
gujaf-115	280	24	the	the	DET
gujaf-115	280	25	board	board	NOUN
gujaf-115	280	26	,	,	PUNCT
gujaf-115	280	27	directors	director	NOUN
gujaf-115	280	28	with	with	ADP
gujaf-115	280	29	qualification	qualification	NOUN
gujaf-115	280	30	higher	high	ADJ
gujaf-115	280	31	than	than	ADP
gujaf-115	280	32	first	first	ADJ
gujaf-115	280	33	degree	degree	NOUN
gujaf-115	280	34	,	,	PUNCT
gujaf-115	280	35	members	member	NOUN
gujaf-115	280	36	serving	serve	VERB
gujaf-115	280	37	on	on	ADP
gujaf-115	280	38	higher	high	ADJ
gujaf-115	280	39	than	than	ADP
gujaf-115	280	40	1	1	NUM
gujaf-115	280	41	board	board	NOUN
gujaf-115	280	42	and	and	CCONJ
gujaf-115	280	43	directors	director	NOUN
gujaf-115	280	44	with	with	ADP
gujaf-115	280	45	industry	industry	NOUN
gujaf-115	280	46	experience	experience	NOUN
gujaf-115	280	47	are	be	AUX
gujaf-115	280	48	expected	expect	VERB
gujaf-115	280	49	to	to	PART
gujaf-115	280	50	mitigate	mitigate	VERB
gujaf-115	280	51	earnings	earning	NOUN
gujaf-115	280	52	management	management	NOUN
gujaf-115	280	53	effectively	effectively	ADV
gujaf-115	280	54	and	and	CCONJ
gujaf-115	280	55	efficiently	efficiently	ADV
gujaf-115	280	56	.	.	PUNCT
gujaf-115	281	1	the	the	DET
gujaf-115	281	2	finding	finding	NOUN
gujaf-115	281	3	is	be	AUX
gujaf-115	281	4	also	also	ADV
gujaf-115	281	5	contrary	contrary	ADJ
gujaf-115	281	6	to	to	ADP
gujaf-115	281	7	human	human	ADJ
gujaf-115	281	8	capital	capital	NOUN
gujaf-115	281	9	theory	theory	NOUN
gujaf-115	281	10	and	and	CCONJ
gujaf-115	281	11	behavioral	behavioral	ADJ
gujaf-115	281	12	theory	theory	NOUN
gujaf-115	281	13	.	.	PUNCT
gujaf-115	282	1	the	the	DET
gujaf-115	282	2	human	human	ADJ
gujaf-115	282	3	capital	capital	NOUN
gujaf-115	282	4	theory	theory	NOUN
gujaf-115	282	5	is	be	AUX
gujaf-115	282	6	constructed	construct	VERB
gujaf-115	282	7	on	on	ADP
gujaf-115	282	8	personal	personal	ADJ
gujaf-115	282	9	qualities	quality	NOUN
gujaf-115	282	10	such	such	ADJ
gujaf-115	282	11	as	as	ADP
gujaf-115	282	12	experience	experience	NOUN
gujaf-115	282	13	and	and	CCONJ
gujaf-115	282	14	level	level	NOUN
gujaf-115	282	15	of	of	ADP
gujaf-115	282	16	education	education	NOUN
gujaf-115	282	17	of	of	ADP
gujaf-115	282	18	persons	person	NOUN
gujaf-115	282	19	.	.	PUNCT
gujaf-115	283	1	based	base	VERB
gujaf-115	283	2	on	on	ADP
gujaf-115	283	3	this	this	PRON
gujaf-115	283	4	,	,	PUNCT
gujaf-115	283	5	becker	becker	PROPN
gujaf-115	283	6	(	(	PUNCT
gujaf-115	283	7	1964	1964	NUM
gujaf-115	283	8	)	)	PUNCT
gujaf-115	283	9	claims	claim	VERB
gujaf-115	283	10	that	that	SCONJ
gujaf-115	283	11	,	,	PUNCT
gujaf-115	283	12	experience	experience	NOUN
gujaf-115	283	13	,	,	PUNCT
gujaf-115	283	14	skills	skill	NOUN
gujaf-115	283	15	,	,	PUNCT
gujaf-115	283	16	productive	productive	ADJ
gujaf-115	283	17	capabilities	capability	NOUN
gujaf-115	283	18	,	,	PUNCT
gujaf-115	283	19	and	and	CCONJ
gujaf-115	283	20	level	level	NOUN
gujaf-115	283	21	of	of	ADP
gujaf-115	283	22	education	education	NOUN
gujaf-115	283	23	of	of	ADP
gujaf-115	283	24	labour	labour	ADJ
gujaf-115	283	25	force	force	NOUN
gujaf-115	283	26	are	be	AUX
gujaf-115	283	27	beneficial	beneficial	ADJ
gujaf-115	283	28	for	for	ADP
gujaf-115	283	29	the	the	DET
gujaf-115	283	30	firm	firm	NOUN
gujaf-115	283	31	.	.	PUNCT
gujaf-115	284	1	behavioural	behavioural	ADJ
gujaf-115	284	2	theory	theory	NOUN
gujaf-115	284	3	proposes	propose	VERB
gujaf-115	284	4	that	that	DET
gujaf-115	284	5	company	company	NOUN
gujaf-115	284	6	’s	’s	PART
gujaf-115	284	7	board	board	NOUN
gujaf-115	284	8	of	of	ADP
gujaf-115	284	9	directors	director	NOUN
gujaf-115	284	10	’	'	PUNCT
gujaf-115	284	11	decision	decision	NOUN
gujaf-115	284	12	making	making	NOUN
gujaf-115	284	13	might	might	AUX
gujaf-115	284	14	not	not	PART
gujaf-115	284	15	only	only	ADV
gujaf-115	284	16	be	be	AUX
gujaf-115	284	17	impacted	impact	VERB
gujaf-115	284	18	by	by	ADP
gujaf-115	284	19	their	their	PRON
gujaf-115	284	20	skills	skill	NOUN
gujaf-115	284	21	,	,	PUNCT
gujaf-115	284	22	knowledge	knowledge	NOUN
gujaf-115	284	23	,	,	PUNCT
gujaf-115	284	24	and	and	CCONJ
gujaf-115	284	25	expertise	expertise	NOUN
gujaf-115	284	26	but	but	CCONJ
gujaf-115	284	27	as	as	ADV
gujaf-115	284	28	well	well	ADV
gujaf-115	284	29	their	their	PRON
gujaf-115	284	30	values	value	NOUN
gujaf-115	284	31	,	,	PUNCT
gujaf-115	284	32	experiences	experience	NOUN
gujaf-115	284	33	,	,	PUNCT
gujaf-115	284	34	and	and	CCONJ
gujaf-115	284	35	beliefs	belief	NOUN
gujaf-115	284	36	.	.	PUNCT
gujaf-115	285	1	the	the	DET
gujaf-115	285	2	presence	presence	NOUN
gujaf-115	285	3	of	of	ADP
gujaf-115	285	4	experienced	experienced	ADJ
gujaf-115	285	5	,	,	PUNCT
gujaf-115	285	6	skilled	skilled	ADJ
gujaf-115	285	7	,	,	PUNCT
gujaf-115	285	8	knowledgeable	knowledgeable	ADJ
gujaf-115	285	9	,	,	PUNCT
gujaf-115	285	10	and	and	CCONJ
gujaf-115	285	11	competent	competent	ADJ
gujaf-115	285	12	directors	director	NOUN
gujaf-115	285	13	on	on	ADP
gujaf-115	285	14	board	board	NOUN
gujaf-115	285	15	could	could	AUX
gujaf-115	285	16	be	be	AUX
gujaf-115	285	17	capable	capable	ADJ
gujaf-115	285	18	of	of	ADP
gujaf-115	285	19	checkmating	checkmate	VERB
gujaf-115	285	20	and	and	CCONJ
gujaf-115	285	21	curbing	curb	VERB
gujaf-115	285	22	management	management	NOUN
gujaf-115	285	23	’s	’s	PART
gujaf-115	285	24	opportunistic	opportunistic	ADJ
gujaf-115	285	25	actions	action	NOUN
gujaf-115	285	26	towards	towards	ADP
gujaf-115	285	27	creative	creative	ADJ
gujaf-115	285	28	accounting	accounting	NOUN
gujaf-115	285	29	in	in	ADP
gujaf-115	285	30	firms	firm	NOUN
gujaf-115	285	31	.	.	PUNCT
gujaf-115	286	1	this	this	DET
gujaf-115	286	2	discovery	discovery	NOUN
gujaf-115	286	3	is	be	AUX
gujaf-115	286	4	in	in	ADP
gujaf-115	286	5	agreement	agreement	NOUN
gujaf-115	286	6	with	with	ADP
gujaf-115	286	7	the	the	DET
gujaf-115	286	8	result	result	NOUN
gujaf-115	286	9	of	of	ADP
gujaf-115	286	10	bunjamin	bunjamin	NOUN
gujaf-115	286	11	,	,	PUNCT
gujaf-115	286	12	johari	johari	PROPN
gujaf-115	286	13	,	,	PUNCT
gujaf-115	286	14	abdrahman	abdrahman	NOUN
gujaf-115	286	15	and	and	CCONJ
gujaf-115	286	16	hanim	hanim	NOUN
gujaf-115	286	17	(	(	PUNCT
gujaf-115	286	18	2012	2012	NUM
gujaf-115	286	19	)	)	PUNCT
gujaf-115	286	20	and	and	CCONJ
gujaf-115	286	21	contrary	contrary	ADJ
gujaf-115	286	22	to	to	ADP
gujaf-115	286	23	the	the	DET
gujaf-115	286	24	findings	finding	NOUN
gujaf-115	286	25	of	of	ADP
gujaf-115	286	26	almashaqbeh	almashaqbeh	NOUN
gujaf-115	286	27	,	,	PUNCT
gujaf-115	286	28	shaari	shaari	NOUN
gujaf-115	286	29	and	and	CCONJ
gujaf-115	286	30	abdul	abdul	PROPN
gujaf-115	286	31	-	-	PUNCT
gujaf-115	286	32	jabbar	jabbar	PROPN
gujaf-115	286	33	(	(	PUNCT
gujaf-115	286	34	2019	2019	NUM
gujaf-115	286	35	)	)	PUNCT
gujaf-115	286	36	and	and	CCONJ
gujaf-115	286	37	wicaksana	wicaksana	PROPN
gujaf-115	286	38	,	,	PUNCT
gujaf-115	286	39	yuniasih	yuniasih	ADJ
gujaf-115	286	40	and	and	CCONJ
gujaf-115	286	41	handayani	handayani	PROPN
gujaf-115	286	42	(	(	PUNCT
gujaf-115	286	43	2017	2017	NUM
gujaf-115	286	44	)	)	PUNCT
gujaf-115	286	45	.	.	PUNCT
gujaf-115	287	1	table	table	NOUN
gujaf-115	287	2	4.2	4.2	NUM
gujaf-115	287	3	:	:	PUNCT
gujaf-115	287	4	sem	sem	ADJ
gujaf-115	287	5	:	:	PUNCT
gujaf-115	287	6	partial	partial	ADJ
gujaf-115	287	7	least	least	ADJ
gujaf-115	287	8	square	square	ADJ
gujaf-115	287	9	regression	regression	NOUN
gujaf-115	287	10	indirect	indirect	ADJ
gujaf-115	287	11	effects	effect	NOUN
gujaf-115	287	12	variable	variable	ADJ
gujaf-115	287	13	coeff	coeff	PROPN
gujaf-115	287	14	.	.	PUNCT
gujaf-115	288	1	z	z	NOUN
gujaf-115	288	2	-	-	PUNCT
gujaf-115	288	3	value	value	NOUN
gujaf-115	288	4	p	p	NOUN
gujaf-115	288	5	-	-	PUNCT
gujaf-115	288	6	value	value	NOUN
gujaf-115	288	7	boardgd	boardgd	NOUN
gujaf-115	288	8	-0.377	-0.377	PUNCT
gujaf-115	288	9	-7.91	-7.91	NUM
gujaf-115	288	10	0.000	0.000	NUM
gujaf-115	288	11	boardeth	boardeth	NOUN
gujaf-115	288	12	-0.145	-0.145	PROPN
gujaf-115	288	13	-5.26	-5.26	NUM
gujaf-115	288	14	0.000	0.000	NUM
gujaf-115	288	15	boardrep	boardrep	PROPN
gujaf-115	288	16	-0.928	-0.928	NOUN
gujaf-115	288	17	-16.71	-16.71	PUNCT
gujaf-115	288	18	0.000	0.000	NUM
gujaf-115	288	19	boardnat	boardnat	NOUN
gujaf-115	288	20	-0.304	-0.304	PROPN
gujaf-115	288	21	-10.12	-10.12	NUM
gujaf-115	288	22	0.000	0.000	NUM
gujaf-115	288	23	boardrisk	boardrisk	NOUN
gujaf-115	288	24	-0.063	-0.063	NOUN
gujaf-115	288	25	-2.41	-2.41	NUM
gujaf-115	288	26	0.016	0.016	NUM
gujaf-115	288	27	boardcap	boardcap	VERB
gujaf-115	288	28	-0.057	-0.057	PUNCT
gujaf-115	288	29	-0.6	-0.6	X
gujaf-115	288	30	0.549	0.549	NUM
gujaf-115	288	31	firmsize	firmsize	NOUN
gujaf-115	288	32	-0.002	-0.002	PUNCT
gujaf-115	288	33	-1.09	-1.09	PROPN
gujaf-115	288	34	0.275	0.275	NUM
gujaf-115	288	35	sgrw	sgrw	NOUN
gujaf-115	288	36	0.077	0.077	NUM
gujaf-115	288	37	1.28	1.28	NUM
gujaf-115	288	38	0.201	0.201	NUM
gujaf-115	288	39	model	model	NOUN
gujaf-115	288	40	fitness	fitness	NOUN
gujaf-115	288	41	0.000	0.000	NUM
gujaf-115	288	42	0.000	0.000	NUM
gujaf-115	288	43	12645	12645	NUM
gujaf-115	288	44	0.000	0.000	NUM
gujaf-115	288	45	overall	overall	ADJ
gujaf-115	288	46	fitness	fitness	NOUN
gujaf-115	288	47	r	r	NOUN
gujaf-115	288	48	2	2	NUM
gujaf-115	288	49	(	(	PUNCT
gujaf-115	288	50	dacc	dacc	NOUN
gujaf-115	288	51	)	)	PUNCT
gujaf-115	288	52	0.998	0.998	NUM
gujaf-115	288	53	r	r	NOUN
gujaf-115	288	54	2	2	NUM
gujaf-115	288	55	(	(	PUNCT
gujaf-115	288	56	auditcom	auditcom	PROPN
gujaf-115	288	57	)	)	PUNCT
gujaf-115	288	58	0.996	0.996	NUM
gujaf-115	288	59	r	r	NOUN
gujaf-115	288	60	2	2	NUM
gujaf-115	288	61	(	(	PUNCT
gujaf-115	288	62	overall	overall	ADJ
gujaf-115	288	63	)	)	PUNCT
gujaf-115	288	64	0.998	0.998	NUM
gujaf-115	288	65	source	source	NOUN
gujaf-115	288	66	:	:	PUNCT
gujaf-115	288	67	output	output	NOUN
gujaf-115	288	68	from	from	ADP
gujaf-115	288	69	stata	stata	PROPN
gujaf-115	288	70	13.1	13.1	NUM
gujaf-115	288	71	ac	ac	NOUN
gujaf-115	288	72	as	as	ADP
gujaf-115	288	73	a	a	DET
gujaf-115	288	74	mediator	mediator	NOUN
gujaf-115	288	75	on	on	ADP
gujaf-115	288	76	the	the	DET
gujaf-115	288	77	connection	connection	NOUN
gujaf-115	288	78	between	between	ADP
gujaf-115	288	79	board	board	NOUN
gujaf-115	288	80	gd	gd	PROPN
gujaf-115	288	81	and	and	CCONJ
gujaf-115	288	82	em	em	PRON
gujaf-115	288	83	the	the	DET
gujaf-115	288	84	indirect	indirect	ADJ
gujaf-115	288	85	influence	influence	NOUN
gujaf-115	288	86	of	of	ADP
gujaf-115	288	87	ac	ac	PROPN
gujaf-115	288	88	on	on	ADP
gujaf-115	288	89	the	the	DET
gujaf-115	288	90	connection	connection	NOUN
gujaf-115	288	91	concerning	concern	VERB
gujaf-115	288	92	bgd	bgd	NOUN
gujaf-115	288	93	and	and	CCONJ
gujaf-115	288	94	the	the	DET
gujaf-115	288	95	em	em	PRON
gujaf-115	288	96	of	of	ADP
gujaf-115	288	97	registered	register	VERB
gujaf-115	288	98	quoted	quote	VERB
gujaf-115	288	99	companies	company	NOUN
gujaf-115	288	100	in	in	ADP
gujaf-115	288	101	nigeria	nigeria	PROPN
gujaf-115	288	102	has	have	VERB
gujaf-115	288	103	coefficient	coefficient	NOUN
gujaf-115	288	104	figure	figure	NOUN
gujaf-115	288	105	of	of	ADP
gujaf-115	288	106	-0.377	-0.377	PUNCT
gujaf-115	288	107	and	and	CCONJ
gujaf-115	288	108	a	a	DET
gujaf-115	288	109	z	z	NOUN
gujaf-115	288	110	-	-	PUNCT
gujaf-115	288	111	digit	digit	NOUN
gujaf-115	288	112	of	of	ADP
gujaf-115	288	113	-7.91	-7.91	PRON
gujaf-115	288	114	that	that	PRON
gujaf-115	288	115	was	be	AUX
gujaf-115	288	116	13	13	NUM
gujaf-115	288	117	significant	significant	ADJ
gujaf-115	288	118	at	at	ADP
gujaf-115	288	119	one	one	NUM
gujaf-115	288	120	percent	percent	NOUN
gujaf-115	288	121	(	(	PUNCT
gujaf-115	288	122	0.000	0.000	NUM
gujaf-115	288	123	)	)	PUNCT
gujaf-115	288	124	.	.	PUNCT
gujaf-115	289	1	this	this	PRON
gujaf-115	289	2	signifies	signify	VERB
gujaf-115	289	3	that	that	SCONJ
gujaf-115	289	4	,	,	PUNCT
gujaf-115	289	5	there	there	PRON
gujaf-115	289	6	is	be	VERB
gujaf-115	289	7	a	a	DET
gujaf-115	289	8	strong	strong	ADJ
gujaf-115	289	9	,	,	PUNCT
gujaf-115	289	10	negative	negative	ADJ
gujaf-115	289	11	and	and	CCONJ
gujaf-115	289	12	significant	significant	ADJ
gujaf-115	289	13	mediating	mediate	VERB
gujaf-115	289	14	consequence	consequence	NOUN
gujaf-115	289	15	of	of	ADP
gujaf-115	289	16	ac	ac	PROPN
gujaf-115	289	17	on	on	ADP
gujaf-115	289	18	the	the	DET
gujaf-115	289	19	connection	connection	NOUN
gujaf-115	289	20	between	between	ADP
gujaf-115	289	21	bgd	bgd	NOUN
gujaf-115	289	22	and	and	CCONJ
gujaf-115	289	23	em	em	PRON
gujaf-115	289	24	of	of	ADP
gujaf-115	289	25	public	public	ADJ
gujaf-115	289	26	companies	company	NOUN
gujaf-115	289	27	in	in	ADP
gujaf-115	289	28	nigeria	nigeria	PROPN
gujaf-115	289	29	.	.	PUNCT
gujaf-115	290	1	this	this	PRON
gujaf-115	290	2	implies	imply	VERB
gujaf-115	290	3	that	that	SCONJ
gujaf-115	290	4	when	when	SCONJ
gujaf-115	290	5	audit	audit	NOUN
gujaf-115	290	6	committee	committee	NOUN
gujaf-115	290	7	mediates	mediate	VERB
gujaf-115	290	8	the	the	DET
gujaf-115	290	9	relationship	relationship	NOUN
gujaf-115	290	10	between	between	ADP
gujaf-115	290	11	board	board	NOUN
gujaf-115	290	12	gender	gender	NOUN
gujaf-115	290	13	diversity	diversity	NOUN
gujaf-115	290	14	and	and	CCONJ
gujaf-115	290	15	creative	creative	ADJ
gujaf-115	290	16	accounting	accounting	NOUN
gujaf-115	290	17	,	,	PUNCT
gujaf-115	290	18	the	the	DET
gujaf-115	290	19	em	em	PRON
gujaf-115	290	20	decreased	decrease	VERB
gujaf-115	290	21	by	by	ADP
gujaf-115	290	22	approximately	approximately	ADV
gujaf-115	290	23	38	38	NUM
gujaf-115	290	24	%	%	NOUN
gujaf-115	290	25	when	when	SCONJ
gujaf-115	290	26	the	the	DET
gujaf-115	290	27	relationship	relationship	NOUN
gujaf-115	290	28	between	between	ADP
gujaf-115	290	29	the	the	DET
gujaf-115	290	30	variables	variable	NOUN
gujaf-115	290	31	passed	pass	VERB
gujaf-115	290	32	through	through	ADP
gujaf-115	290	33	audit	audit	NOUN
gujaf-115	290	34	committee	committee	NOUN
gujaf-115	290	35	.	.	PUNCT
gujaf-115	291	1	this	this	DET
gujaf-115	291	2	finding	finding	NOUN
gujaf-115	291	3	was	be	AUX
gujaf-115	291	4	not	not	PART
gujaf-115	291	5	astonishing	astonishing	ADJ
gujaf-115	291	6	as	as	SCONJ
gujaf-115	291	7	it	it	PRON
gujaf-115	291	8	is	be	AUX
gujaf-115	291	9	within	within	ADP
gujaf-115	291	10	the	the	DET
gujaf-115	291	11	researcher	researcher	NOUN
gujaf-115	291	12	’s	’s	PART
gujaf-115	291	13	previous	previous	ADJ
gujaf-115	291	14	anticipation	anticipation	NOUN
gujaf-115	291	15	.	.	PUNCT
gujaf-115	292	1	board	board	NOUN
gujaf-115	292	2	ethnicity	ethnicity	NOUN
gujaf-115	292	3	and	and	CCONJ
gujaf-115	292	4	earnings	earning	NOUN
gujaf-115	292	5	management	management	NOUN
gujaf-115	292	6	:	:	PUNCT
gujaf-115	292	7	ac	ac	PROPN
gujaf-115	292	8	mediating	mediate	VERB
gujaf-115	292	9	effect	effect	NOUN
gujaf-115	292	10	table	table	NOUN
gujaf-115	292	11	2	2	NUM
gujaf-115	292	12	indicates	indicate	VERB
gujaf-115	292	13	that	that	SCONJ
gujaf-115	292	14	,	,	PUNCT
gujaf-115	292	15	ac	ac	PROPN
gujaf-115	292	16	has	have	VERB
gujaf-115	292	17	a	a	DET
gujaf-115	292	18	strong	strong	ADJ
gujaf-115	292	19	negative	negative	ADJ
gujaf-115	292	20	significant	significant	ADJ
gujaf-115	292	21	mediating	mediate	VERB
gujaf-115	292	22	effect	effect	NOUN
gujaf-115	292	23	on	on	ADP
gujaf-115	292	24	the	the	DET
gujaf-115	292	25	connection	connection	NOUN
gujaf-115	292	26	between	between	ADP
gujaf-115	292	27	board	board	NOUN
gujaf-115	292	28	ethnicity	ethnicity	NOUN
gujaf-115	292	29	and	and	CCONJ
gujaf-115	292	30	unethical	unethical	ADJ
gujaf-115	292	31	accounting	accounting	NOUN
gujaf-115	292	32	of	of	ADP
gujaf-115	292	33	public	public	ADJ
gujaf-115	292	34	companies	company	NOUN
gujaf-115	292	35	in	in	ADP
gujaf-115	292	36	nigeria	nigeria	PROPN
gujaf-115	292	37	.	.	PUNCT
gujaf-115	293	1	this	this	DET
gujaf-115	293	2	position	position	NOUN
gujaf-115	293	3	can	can	AUX
gujaf-115	293	4	be	be	AUX
gujaf-115	293	5	established	establish	VERB
gujaf-115	293	6	from	from	ADP
gujaf-115	293	7	the	the	DET
gujaf-115	293	8	coefficient	coefficient	ADJ
gujaf-115	293	9	figure	figure	NOUN
gujaf-115	293	10	of	of	ADP
gujaf-115	293	11	-0.145	-0.145	PROPN
gujaf-115	293	12	and	and	CCONJ
gujaf-115	293	13	z	z	NOUN
gujaf-115	293	14	-	-	PUNCT
gujaf-115	293	15	digit	digit	NOUN
gujaf-115	293	16	of	of	ADP
gujaf-115	293	17	-5.26	-5.26	PRON
gujaf-115	293	18	that	that	PRON
gujaf-115	293	19	is	be	AUX
gujaf-115	293	20	significant	significant	ADJ
gujaf-115	293	21	at	at	ADP
gujaf-115	293	22	0.000	0.000	NUM
gujaf-115	293	23	.	.	PUNCT
gujaf-115	294	1	this	this	PRON
gujaf-115	294	2	implies	imply	VERB
gujaf-115	294	3	that	that	SCONJ
gujaf-115	294	4	when	when	SCONJ
gujaf-115	294	5	audit	audit	NOUN
gujaf-115	294	6	committee	committee	NOUN
gujaf-115	294	7	mediates	mediate	VERB
gujaf-115	294	8	the	the	DET
gujaf-115	294	9	relationship	relationship	NOUN
gujaf-115	294	10	between	between	ADP
gujaf-115	294	11	board	board	NOUN
gujaf-115	294	12	ethnicity	ethnicity	NOUN
gujaf-115	294	13	and	and	CCONJ
gujaf-115	294	14	creative	creative	ADJ
gujaf-115	294	15	accounting	accounting	NOUN
gujaf-115	294	16	,	,	PUNCT
gujaf-115	294	17	the	the	DET
gujaf-115	294	18	creative	creative	ADJ
gujaf-115	294	19	accounting	accounting	NOUN
gujaf-115	294	20	reduced	reduce	VERB
gujaf-115	294	21	by	by	ADP
gujaf-115	294	22	15	15	NUM
gujaf-115	294	23	%	%	NOUN
gujaf-115	294	24	.	.	PUNCT
gujaf-115	295	1	however	however	ADV
gujaf-115	295	2	,	,	PUNCT
gujaf-115	295	3	this	this	DET
gujaf-115	295	4	finding	finding	NOUN
gujaf-115	295	5	was	be	AUX
gujaf-115	295	6	not	not	PART
gujaf-115	295	7	shocking	shocking	ADJ
gujaf-115	295	8	as	as	SCONJ
gujaf-115	295	9	it	it	PRON
gujaf-115	295	10	is	be	AUX
gujaf-115	295	11	within	within	ADP
gujaf-115	295	12	the	the	DET
gujaf-115	295	13	research	research	NOUN
gujaf-115	295	14	study	study	NOUN
gujaf-115	295	15	initial	initial	ADJ
gujaf-115	295	16	expectation	expectation	NOUN
gujaf-115	295	17	and	and	CCONJ
gujaf-115	295	18	it	it	PRON
gujaf-115	295	19	is	be	AUX
gujaf-115	295	20	in	in	ADP
gujaf-115	295	21	line	line	NOUN
gujaf-115	295	22	with	with	ADP
gujaf-115	295	23	reality	reality	NOUN
gujaf-115	295	24	.	.	PUNCT
gujaf-115	296	1	board	board	NOUN
gujaf-115	296	2	reputation	reputation	NOUN
gujaf-115	296	3	and	and	CCONJ
gujaf-115	296	4	em	em	PRON
gujaf-115	296	5	:	:	PUNCT
gujaf-115	296	6	audit	audit	NOUN
gujaf-115	296	7	committee	committee	NOUN
gujaf-115	296	8	as	as	ADP
gujaf-115	296	9	mediator	mediator	NOUN
gujaf-115	296	10	from	from	ADP
gujaf-115	296	11	table	table	NOUN
gujaf-115	296	12	2	2	NUM
gujaf-115	296	13	,	,	PUNCT
gujaf-115	296	14	the	the	DET
gujaf-115	296	15	mediating	mediate	VERB
gujaf-115	296	16	outcome	outcome	NOUN
gujaf-115	296	17	of	of	ADP
gujaf-115	296	18	ac	ac	PROPN
gujaf-115	296	19	on	on	ADP
gujaf-115	296	20	the	the	DET
gujaf-115	296	21	connection	connection	NOUN
gujaf-115	296	22	between	between	ADP
gujaf-115	296	23	board	board	NOUN
gujaf-115	296	24	reputation	reputation	NOUN
gujaf-115	296	25	and	and	CCONJ
gujaf-115	296	26	the	the	DET
gujaf-115	296	27	daccs	daccs	NOUN
gujaf-115	296	28	of	of	ADP
gujaf-115	296	29	quoted	quote	VERB
gujaf-115	296	30	firms	firm	NOUN
gujaf-115	296	31	in	in	ADP
gujaf-115	296	32	nigeria	nigeria	PROPN
gujaf-115	296	33	has	have	VERB
gujaf-115	296	34	coefficient	coefficient	NOUN
gujaf-115	296	35	digit	digit	NOUN
gujaf-115	296	36	of	of	ADP
gujaf-115	296	37	-0.928	-0.928	PUNCT
gujaf-115	296	38	and	and	CCONJ
gujaf-115	296	39	a	a	DET
gujaf-115	296	40	z	z	NOUN
gujaf-115	296	41	-	-	PUNCT
gujaf-115	296	42	figure	figure	NOUN
gujaf-115	296	43	of	of	ADP
gujaf-115	296	44	-16.71	-16.71	PROPN
gujaf-115	296	45	that	that	PRON
gujaf-115	296	46	was	be	AUX
gujaf-115	296	47	significant	significant	ADJ
gujaf-115	296	48	at	at	ADP
gujaf-115	296	49	one	one	NUM
gujaf-115	296	50	percent	percent	NOUN
gujaf-115	296	51	(	(	PUNCT
gujaf-115	296	52	0.000	0.000	NUM
gujaf-115	296	53	)	)	PUNCT
gujaf-115	296	54	.	.	PUNCT
gujaf-115	297	1	this	this	PRON
gujaf-115	297	2	reveals	reveal	VERB
gujaf-115	297	3	that	that	SCONJ
gujaf-115	297	4	,	,	PUNCT
gujaf-115	297	5	there	there	PRON
gujaf-115	297	6	is	be	VERB
gujaf-115	297	7	a	a	DET
gujaf-115	297	8	robust	robust	ADJ
gujaf-115	297	9	,	,	PUNCT
gujaf-115	297	10	negative	negative	ADJ
gujaf-115	297	11	,	,	PUNCT
gujaf-115	297	12	and	and	CCONJ
gujaf-115	297	13	significant	significant	ADJ
gujaf-115	297	14	mediating	mediating	NOUN
gujaf-115	297	15	impact	impact	NOUN
gujaf-115	297	16	of	of	ADP
gujaf-115	297	17	audit	audit	NOUN
gujaf-115	297	18	committee	committee	NOUN
gujaf-115	297	19	on	on	ADP
gujaf-115	297	20	the	the	DET
gujaf-115	297	21	interaction	interaction	NOUN
gujaf-115	297	22	between	between	ADP
gujaf-115	297	23	board	board	NOUN
gujaf-115	297	24	reputation	reputation	NOUN
gujaf-115	297	25	and	and	CCONJ
gujaf-115	297	26	earnings	earning	NOUN
gujaf-115	297	27	management	management	NOUN
gujaf-115	297	28	.	.	PUNCT
gujaf-115	298	1	this	this	PRON
gujaf-115	298	2	implies	imply	VERB
gujaf-115	298	3	that	that	SCONJ
gujaf-115	298	4	the	the	DET
gujaf-115	298	5	earnings	earning	NOUN
gujaf-115	298	6	management	management	NOUN
gujaf-115	298	7	reduces	reduce	VERB
gujaf-115	298	8	by	by	ADP
gujaf-115	298	9	approximately	approximately	ADV
gujaf-115	298	10	93	93	NUM
gujaf-115	298	11	%	%	NOUN
gujaf-115	298	12	when	when	SCONJ
gujaf-115	298	13	ac	ac	PROPN
gujaf-115	298	14	mediates	mediate	VERB
gujaf-115	298	15	the	the	DET
gujaf-115	298	16	relationship	relationship	NOUN
gujaf-115	298	17	between	between	ADP
gujaf-115	298	18	board	board	NOUN
gujaf-115	298	19	reputation	reputation	NOUN
gujaf-115	298	20	and	and	CCONJ
gujaf-115	298	21	creative	creative	ADJ
gujaf-115	298	22	accounting	accounting	NOUN
gujaf-115	298	23	.	.	PUNCT
gujaf-115	299	1	the	the	DET
gujaf-115	299	2	result	result	NOUN
gujaf-115	299	3	is	be	AUX
gujaf-115	299	4	within	within	ADP
gujaf-115	299	5	the	the	DET
gujaf-115	299	6	initial	initial	ADJ
gujaf-115	299	7	expectation	expectation	NOUN
gujaf-115	299	8	of	of	ADP
gujaf-115	299	9	the	the	DET
gujaf-115	299	10	research	research	NOUN
gujaf-115	299	11	study	study	NOUN
gujaf-115	299	12	.	.	PUNCT
gujaf-115	300	1	board	board	NOUN
gujaf-115	300	2	nationality	nationality	NOUN
gujaf-115	300	3	and	and	CCONJ
gujaf-115	300	4	creative	creative	ADJ
gujaf-115	300	5	accounting	accounting	NOUN
gujaf-115	300	6	:	:	PUNCT
gujaf-115	300	7	ac	ac	PROPN
gujaf-115	300	8	as	as	SCONJ
gujaf-115	300	9	mediator	mediator	NOUN
gujaf-115	300	10	table	table	NOUN
gujaf-115	300	11	2	2	NUM
gujaf-115	300	12	indicates	indicate	VERB
gujaf-115	300	13	that	that	SCONJ
gujaf-115	300	14	,	,	PUNCT
gujaf-115	300	15	ac	ac	PROPN
gujaf-115	300	16	has	have	VERB
gujaf-115	300	17	a	a	DET
gujaf-115	300	18	strong	strong	ADJ
gujaf-115	300	19	negative	negative	ADJ
gujaf-115	300	20	significant	significant	ADJ
gujaf-115	300	21	mediating	mediate	VERB
gujaf-115	300	22	effect	effect	NOUN
gujaf-115	300	23	on	on	ADP
gujaf-115	300	24	the	the	DET
gujaf-115	300	25	connection	connection	NOUN
gujaf-115	300	26	between	between	ADP
gujaf-115	300	27	board	board	NOUN
gujaf-115	300	28	nationality	nationality	NOUN
gujaf-115	300	29	and	and	CCONJ
gujaf-115	300	30	em	em	PRON
gujaf-115	300	31	of	of	ADP
gujaf-115	300	32	quoted	quote	VERB
gujaf-115	300	33	public	public	ADJ
gujaf-115	300	34	organizations	organization	NOUN
gujaf-115	300	35	in	in	ADP
gujaf-115	300	36	nigeria	nigeria	PROPN
gujaf-115	300	37	.	.	PUNCT
gujaf-115	301	1	this	this	DET
gujaf-115	301	2	position	position	NOUN
gujaf-115	301	3	can	can	AUX
gujaf-115	301	4	be	be	AUX
gujaf-115	301	5	deep	deep	ADV
gujaf-115	301	6	-	-	PUNCT
gujaf-115	301	7	rooted	rooted	ADJ
gujaf-115	301	8	from	from	ADP
gujaf-115	301	9	the	the	DET
gujaf-115	301	10	coefficient	coefficient	NOUN
gujaf-115	301	11	number	number	NOUN
gujaf-115	301	12	of	of	ADP
gujaf-115	301	13	-0.304	-0.304	PROPN
gujaf-115	301	14	and	and	CCONJ
gujaf-115	301	15	z	z	NOUN
gujaf-115	301	16	-	-	NOUN
gujaf-115	301	17	figure	figure	NOUN
gujaf-115	301	18	of	of	ADP
gujaf-115	301	19	-10.12	-10.12	PROPN
gujaf-115	301	20	that	that	PRON
gujaf-115	301	21	was	be	AUX
gujaf-115	301	22	significant	significant	ADJ
gujaf-115	301	23	at	at	ADP
gujaf-115	301	24	one	one	NUM
gujaf-115	301	25	percent	percent	NOUN
gujaf-115	301	26	(	(	PUNCT
gujaf-115	301	27	0.000	0.000	NUM
gujaf-115	301	28	)	)	PUNCT
gujaf-115	301	29	.	.	PUNCT
gujaf-115	302	1	this	this	PRON
gujaf-115	302	2	reveals	reveal	VERB
gujaf-115	302	3	that	that	SCONJ
gujaf-115	302	4	the	the	DET
gujaf-115	302	5	level	level	NOUN
gujaf-115	302	6	of	of	ADP
gujaf-115	302	7	creative	creative	ADJ
gujaf-115	302	8	accounting	accounting	NOUN
gujaf-115	302	9	decreased	decrease	VERB
gujaf-115	302	10	by	by	ADP
gujaf-115	302	11	approximately	approximately	ADV
gujaf-115	302	12	30	30	NUM
gujaf-115	302	13	%	%	NOUN
gujaf-115	302	14	when	when	SCONJ
gujaf-115	302	15	ac	ac	PROPN
gujaf-115	302	16	mediates	mediate	VERB
gujaf-115	302	17	the	the	DET
gujaf-115	302	18	association	association	NOUN
gujaf-115	302	19	between	between	ADP
gujaf-115	302	20	board	board	NOUN
gujaf-115	302	21	nationality	nationality	NOUN
gujaf-115	302	22	and	and	CCONJ
gujaf-115	302	23	unethical	unethical	ADJ
gujaf-115	302	24	accounting	accounting	NOUN
gujaf-115	302	25	.	.	PUNCT
gujaf-115	303	1	the	the	DET
gujaf-115	303	2	finding	finding	NOUN
gujaf-115	303	3	was	be	AUX
gujaf-115	303	4	not	not	PART
gujaf-115	303	5	astonishing	astonishing	ADJ
gujaf-115	303	6	as	as	SCONJ
gujaf-115	303	7	it	it	PRON
gujaf-115	303	8	was	be	AUX
gujaf-115	303	9	in	in	ADP
gujaf-115	303	10	agreement	agreement	NOUN
gujaf-115	303	11	with	with	ADP
gujaf-115	303	12	the	the	DET
gujaf-115	303	13	initial	initial	ADJ
gujaf-115	303	14	belief	belief	NOUN
gujaf-115	303	15	of	of	ADP
gujaf-115	303	16	the	the	DET
gujaf-115	303	17	study	study	NOUN
gujaf-115	303	18	that	that	SCONJ
gujaf-115	303	19	when	when	SCONJ
gujaf-115	303	20	there	there	PRON
gujaf-115	303	21	are	be	VERB
gujaf-115	303	22	foreign	foreign	ADJ
gujaf-115	303	23	members	member	NOUN
gujaf-115	303	24	’	'	PUNCT
gujaf-115	303	25	presence	presence	NOUN
gujaf-115	303	26	on	on	ADP
gujaf-115	303	27	the	the	DET
gujaf-115	303	28	board	board	NOUN
gujaf-115	303	29	and	and	CCONJ
gujaf-115	303	30	a	a	DET
gujaf-115	303	31	strong	strong	ADJ
gujaf-115	303	32	audcom	audcom	NOUN
gujaf-115	303	33	,	,	PUNCT
gujaf-115	303	34	when	when	SCONJ
gujaf-115	303	35	the	the	DET
gujaf-115	303	36	monitoring	monitoring	NOUN
gujaf-115	303	37	mechanism	mechanism	NOUN
gujaf-115	303	38	of	of	ADP
gujaf-115	303	39	the	the	DET
gujaf-115	303	40	foreign	foreign	ADJ
gujaf-115	303	41	directors	director	NOUN
gujaf-115	303	42	passed	pass	VERB
gujaf-115	303	43	through	through	ADP
gujaf-115	303	44	the	the	DET
gujaf-115	303	45	audit	audit	NOUN
gujaf-115	303	46	committee	committee	NOUN
gujaf-115	303	47	it	it	PRON
gujaf-115	303	48	will	will	AUX
gujaf-115	303	49	help	help	VERB
gujaf-115	303	50	to	to	ADP
gujaf-115	303	51	a	a	DET
gujaf-115	303	52	greater	great	ADJ
gujaf-115	303	53	extent	extent	NOUN
gujaf-115	303	54	in	in	ADP
gujaf-115	303	55	mitigating	mitigate	VERB
gujaf-115	303	56	earnings	earning	NOUN
gujaf-115	303	57	manipulation	manipulation	NOUN
gujaf-115	303	58	.	.	PUNCT
gujaf-115	304	1	board	board	NOUN
gujaf-115	304	2	risk	risk	NOUN
gujaf-115	304	3	and	and	CCONJ
gujaf-115	304	4	creative	creative	ADJ
gujaf-115	304	5	accounting	accounting	NOUN
gujaf-115	304	6	:	:	PUNCT
gujaf-115	304	7	mediating	mediate	VERB
gujaf-115	304	8	effect	effect	NOUN
gujaf-115	304	9	of	of	ADP
gujaf-115	304	10	ac	ac	PROPN
gujaf-115	304	11	from	from	ADP
gujaf-115	304	12	table	table	NOUN
gujaf-115	304	13	2	2	NUM
gujaf-115	304	14	,	,	PUNCT
gujaf-115	304	15	the	the	DET
gujaf-115	304	16	mediating	mediate	VERB
gujaf-115	304	17	impact	impact	NOUN
gujaf-115	304	18	of	of	ADP
gujaf-115	304	19	ac	ac	PROPN
gujaf-115	304	20	on	on	ADP
gujaf-115	304	21	the	the	DET
gujaf-115	304	22	connection	connection	NOUN
gujaf-115	304	23	between	between	ADP
gujaf-115	304	24	board	board	NOUN
gujaf-115	304	25	risk	risk	NOUN
gujaf-115	304	26	and	and	CCONJ
gujaf-115	304	27	the	the	DET
gujaf-115	304	28	creative	creative	ADJ
gujaf-115	304	29	accounting	accounting	NOUN
gujaf-115	304	30	of	of	ADP
gujaf-115	304	31	quoted	quote	VERB
gujaf-115	304	32	registered	register	VERB
gujaf-115	304	33	companies	company	NOUN
gujaf-115	304	34	in	in	ADP
gujaf-115	304	35	nigeria	nigeria	PROPN
gujaf-115	304	36	has	have	VERB
gujaf-115	304	37	coefficient	coefficient	NOUN
gujaf-115	304	38	figure	figure	NOUN
gujaf-115	304	39	of	of	ADP
gujaf-115	304	40	-0.063	-0.063	PUNCT
gujaf-115	304	41	and	and	CCONJ
gujaf-115	304	42	a	a	DET
gujaf-115	304	43	z	z	NOUN
gujaf-115	304	44	-	-	PUNCT
gujaf-115	304	45	digit	digit	NOUN
gujaf-115	304	46	of	of	ADP
gujaf-115	304	47	-2.41	-2.41	PRON
gujaf-115	304	48	that	that	PRON
gujaf-115	304	49	was	be	AUX
gujaf-115	304	50	significant	significant	ADJ
gujaf-115	304	51	at	at	ADP
gujaf-115	304	52	5	5	NUM
gujaf-115	304	53	%	%	NOUN
gujaf-115	304	54	(	(	PUNCT
gujaf-115	304	55	0.016	0.016	NUM
gujaf-115	304	56	)	)	PUNCT
gujaf-115	304	57	.	.	PUNCT
gujaf-115	305	1	this	this	PRON
gujaf-115	305	2	indicates	indicate	VERB
gujaf-115	305	3	that	that	SCONJ
gujaf-115	305	4	,	,	PUNCT
gujaf-115	305	5	a	a	DET
gujaf-115	305	6	negative	negative	ADJ
gujaf-115	305	7	significant	significant	ADJ
gujaf-115	305	8	mediating	mediate	VERB
gujaf-115	305	9	consequence	consequence	NOUN
gujaf-115	305	10	of	of	ADP
gujaf-115	305	11	ac	ac	PROPN
gujaf-115	305	12	exists	exist	VERB
gujaf-115	305	13	on	on	ADP
gujaf-115	305	14	the	the	DET
gujaf-115	305	15	connection	connection	NOUN
gujaf-115	305	16	between	between	ADP
gujaf-115	305	17	board	board	NOUN
gujaf-115	305	18	risk	risk	NOUN
gujaf-115	305	19	and	and	CCONJ
gujaf-115	305	20	creative	creative	ADJ
gujaf-115	305	21	accounting	accounting	NOUN
gujaf-115	305	22	.	.	PUNCT
gujaf-115	306	1	this	this	PRON
gujaf-115	306	2	implies	imply	VERB
gujaf-115	306	3	that	that	SCONJ
gujaf-115	306	4	when	when	SCONJ
gujaf-115	306	5	ac	ac	PROPN
gujaf-115	306	6	mediates	mediate	VERB
gujaf-115	306	7	the	the	DET
gujaf-115	306	8	association	association	NOUN
gujaf-115	306	9	between	between	ADP
gujaf-115	306	10	board	board	NOUN
gujaf-115	306	11	risk	risk	NOUN
gujaf-115	306	12	and	and	CCONJ
gujaf-115	306	13	creative	creative	ADJ
gujaf-115	306	14	accounting	accounting	NOUN
gujaf-115	306	15	,	,	PUNCT
gujaf-115	306	16	the	the	DET
gujaf-115	306	17	em	em	PRON
gujaf-115	306	18	reduces	reduce	VERB
gujaf-115	306	19	by	by	ADP
gujaf-115	306	20	approximately	approximately	ADV
gujaf-115	306	21	6	6	NUM
gujaf-115	306	22	%	%	NOUN
gujaf-115	306	23	.	.	PUNCT
gujaf-115	307	1	the	the	DET
gujaf-115	307	2	finding	finding	NOUN
gujaf-115	307	3	was	be	AUX
gujaf-115	307	4	not	not	PART
gujaf-115	307	5	shocking	shocking	ADJ
gujaf-115	307	6	as	as	SCONJ
gujaf-115	307	7	it	it	PRON
gujaf-115	307	8	was	be	AUX
gujaf-115	307	9	in	in	ADP
gujaf-115	307	10	agreement	agreement	NOUN
gujaf-115	307	11	with	with	ADP
gujaf-115	307	12	study	study	NOUN
gujaf-115	307	13	’s	’s	PART
gujaf-115	307	14	preceding	precede	VERB
gujaf-115	307	15	belief	belief	NOUN
gujaf-115	307	16	and	and	CCONJ
gujaf-115	307	17	reality	reality	NOUN
gujaf-115	307	18	.	.	PUNCT
gujaf-115	308	1	14	14	NUM
gujaf-115	308	2	board	board	NOUN
gujaf-115	308	3	capability	capability	NOUN
gujaf-115	308	4	and	and	CCONJ
gujaf-115	308	5	earnings	earning	NOUN
gujaf-115	308	6	management	management	NOUN
gujaf-115	308	7	:	:	PUNCT
gujaf-115	308	8	ac	ac	PROPN
gujaf-115	308	9	mediating	mediate	VERB
gujaf-115	308	10	influence	influence	NOUN
gujaf-115	308	11	table	table	NOUN
gujaf-115	308	12	2	2	NUM
gujaf-115	308	13	indicates	indicate	VERB
gujaf-115	308	14	that	that	SCONJ
gujaf-115	308	15	,	,	PUNCT
gujaf-115	308	16	audcom	audcom	PROPN
gujaf-115	308	17	possessed	possess	VERB
gujaf-115	308	18	negative	negative	ADJ
gujaf-115	308	19	and	and	CCONJ
gujaf-115	308	20	insignificant	insignificant	ADJ
gujaf-115	308	21	mediating	mediate	VERB
gujaf-115	308	22	influence	influence	NOUN
gujaf-115	308	23	on	on	ADP
gujaf-115	308	24	the	the	DET
gujaf-115	308	25	association	association	NOUN
gujaf-115	308	26	between	between	ADP
gujaf-115	308	27	board	board	NOUN
gujaf-115	308	28	capability	capability	NOUN
gujaf-115	308	29	and	and	CCONJ
gujaf-115	308	30	creative	creative	ADJ
gujaf-115	308	31	accounting	accounting	NOUN
gujaf-115	308	32	of	of	ADP
gujaf-115	308	33	quoted	quote	VERB
gujaf-115	308	34	public	public	ADJ
gujaf-115	308	35	companies	company	NOUN
gujaf-115	308	36	in	in	ADP
gujaf-115	308	37	nigeria	nigeria	PROPN
gujaf-115	308	38	.	.	PUNCT
gujaf-115	309	1	this	this	DET
gujaf-115	309	2	position	position	NOUN
gujaf-115	309	3	can	can	AUX
gujaf-115	309	4	be	be	AUX
gujaf-115	309	5	rectified	rectify	VERB
gujaf-115	309	6	from	from	ADP
gujaf-115	309	7	the	the	DET
gujaf-115	309	8	coefficient	coefficient	ADJ
gujaf-115	309	9	figure	figure	NOUN
gujaf-115	309	10	of	of	ADP
gujaf-115	309	11	-0.057	-0.057	NOUN
gujaf-115	309	12	and	and	CCONJ
gujaf-115	309	13	z	z	NOUN
gujaf-115	309	14	-	-	PUNCT
gujaf-115	309	15	digit	digit	NOUN
gujaf-115	309	16	of	of	ADP
gujaf-115	309	17	-0.6	-0.6	NOUN
gujaf-115	309	18	that	that	PRON
gujaf-115	309	19	is	be	AUX
gujaf-115	309	20	insignificant	insignificant	ADJ
gujaf-115	309	21	at	at	ADP
gujaf-115	309	22	55	55	NUM
gujaf-115	309	23	%	%	NOUN
gujaf-115	309	24	(	(	PUNCT
gujaf-115	309	25	0.549	0.549	NUM
gujaf-115	309	26	)	)	PUNCT
gujaf-115	309	27	approximately	approximately	ADV
gujaf-115	309	28	.	.	PUNCT
gujaf-115	310	1	this	this	PRON
gujaf-115	310	2	implies	imply	VERB
gujaf-115	310	3	that	that	SCONJ
gujaf-115	310	4	audit	audit	NOUN
gujaf-115	310	5	committee	committee	NOUN
gujaf-115	310	6	do	do	AUX
gujaf-115	310	7	not	not	PART
gujaf-115	310	8	mediate	mediate	VERB
gujaf-115	310	9	the	the	DET
gujaf-115	310	10	connection	connection	NOUN
gujaf-115	310	11	between	between	ADP
gujaf-115	310	12	board	board	NOUN
gujaf-115	310	13	capability	capability	NOUN
gujaf-115	310	14	and	and	CCONJ
gujaf-115	310	15	creative	creative	ADJ
gujaf-115	310	16	accounting	accounting	NOUN
gujaf-115	310	17	which	which	PRON
gujaf-115	310	18	means	mean	VERB
gujaf-115	310	19	the	the	DET
gujaf-115	310	20	association	association	NOUN
gujaf-115	310	21	between	between	ADP
gujaf-115	310	22	board	board	NOUN
gujaf-115	310	23	capability	capability	NOUN
gujaf-115	310	24	and	and	CCONJ
gujaf-115	310	25	creative	creative	ADJ
gujaf-115	310	26	accounting	accounting	NOUN
gujaf-115	310	27	does	do	AUX
gujaf-115	310	28	not	not	PART
gujaf-115	310	29	have	have	VERB
gujaf-115	310	30	to	to	PART
gujaf-115	310	31	pass	pass	VERB
gujaf-115	310	32	through	through	ADP
gujaf-115	310	33	audit	audit	NOUN
gujaf-115	310	34	committee	committee	NOUN
gujaf-115	310	35	before	before	SCONJ
gujaf-115	310	36	an	an	DET
gujaf-115	310	37	efficient	efficient	ADJ
gujaf-115	310	38	goal	goal	NOUN
gujaf-115	310	39	of	of	ADP
gujaf-115	310	40	minimizing	minimize	VERB
gujaf-115	310	41	earnings	earning	NOUN
gujaf-115	310	42	manipulation	manipulation	NOUN
gujaf-115	310	43	is	be	AUX
gujaf-115	310	44	achieved	achieve	VERB
gujaf-115	310	45	.	.	PUNCT
gujaf-115	311	1	however	however	ADV
gujaf-115	311	2	,	,	PUNCT
gujaf-115	311	3	this	this	DET
gujaf-115	311	4	finding	finding	NOUN
gujaf-115	311	5	is	be	AUX
gujaf-115	311	6	surprising	surprising	ADJ
gujaf-115	311	7	as	as	SCONJ
gujaf-115	311	8	it	it	PRON
gujaf-115	311	9	is	be	AUX
gujaf-115	311	10	contrary	contrary	ADJ
gujaf-115	311	11	to	to	ADP
gujaf-115	311	12	the	the	DET
gujaf-115	311	13	research	research	NOUN
gujaf-115	311	14	priori	priori	ADJ
gujaf-115	311	15	expectation	expectation	NOUN
gujaf-115	311	16	that	that	SCONJ
gujaf-115	311	17	when	when	SCONJ
gujaf-115	311	18	there	there	PRON
gujaf-115	311	19	are	be	VERB
gujaf-115	311	20	highly	highly	ADV
gujaf-115	311	21	skilled	skilled	ADJ
gujaf-115	311	22	,	,	PUNCT
gujaf-115	311	23	experience	experience	NOUN
gujaf-115	311	24	and	and	CCONJ
gujaf-115	311	25	knowledgeable	knowledgeable	ADJ
gujaf-115	311	26	board	board	NOUN
gujaf-115	311	27	members	member	NOUN
gujaf-115	311	28	and	and	CCONJ
gujaf-115	311	29	the	the	DET
gujaf-115	311	30	effect	effect	NOUN
gujaf-115	311	31	of	of	ADP
gujaf-115	311	32	their	their	PRON
gujaf-115	311	33	monitoring	monitoring	NOUN
gujaf-115	311	34	power	power	NOUN
gujaf-115	311	35	passes	pass	VERB
gujaf-115	311	36	through	through	ADP
gujaf-115	311	37	the	the	DET
gujaf-115	311	38	audit	audit	NOUN
gujaf-115	311	39	committee	committee	NOUN
gujaf-115	311	40	of	of	ADP
gujaf-115	311	41	an	an	DET
gujaf-115	311	42	organization	organization	NOUN
gujaf-115	311	43	that	that	PRON
gujaf-115	311	44	will	will	AUX
gujaf-115	311	45	really	really	ADV
gujaf-115	311	46	assist	assist	VERB
gujaf-115	311	47	in	in	ADP
gujaf-115	311	48	reducing	reduce	VERB
gujaf-115	311	49	the	the	DET
gujaf-115	311	50	level	level	NOUN
gujaf-115	311	51	of	of	ADP
gujaf-115	311	52	creative	creative	ADJ
gujaf-115	311	53	accounting	accounting	NOUN
gujaf-115	311	54	especially	especially	ADV
gujaf-115	311	55	in	in	ADP
gujaf-115	311	56	sectors	sector	NOUN
gujaf-115	311	57	other	other	ADJ
gujaf-115	311	58	than	than	ADP
gujaf-115	311	59	financial	financial	ADJ
gujaf-115	311	60	companies	company	NOUN
gujaf-115	311	61	quoted	quote	VERB
gujaf-115	311	62	in	in	ADP
gujaf-115	311	63	nigeria	nigeria	PROPN
gujaf-115	311	64	.	.	PUNCT
gujaf-115	312	1	cumulatively	cumulatively	ADV
gujaf-115	312	2	,	,	PUNCT
gujaf-115	312	3	table	table	NOUN
gujaf-115	312	4	2	2	NUM
gujaf-115	312	5	shows	show	VERB
gujaf-115	312	6	that	that	SCONJ
gujaf-115	312	7	,	,	PUNCT
gujaf-115	312	8	the	the	DET
gujaf-115	312	9	r	r	NOUN
gujaf-115	312	10	2	2	NUM
gujaf-115	312	11	value	value	NOUN
gujaf-115	312	12	for	for	ADP
gujaf-115	312	13	the	the	DET
gujaf-115	312	14	relationship	relationship	NOUN
gujaf-115	312	15	between	between	ADP
gujaf-115	312	16	corporate	corporate	ADJ
gujaf-115	312	17	board	board	NOUN
gujaf-115	312	18	dynamic	dynamic	ADJ
gujaf-115	312	19	and	and	CCONJ
gujaf-115	312	20	creative	creative	ADJ
gujaf-115	312	21	accounting	accounting	NOUN
gujaf-115	312	22	is	be	AUX
gujaf-115	312	23	0.998	0.998	NUM
gujaf-115	312	24	(	(	PUNCT
gujaf-115	312	25	99	99	NUM
gujaf-115	312	26	%	%	NOUN
gujaf-115	312	27	)	)	PUNCT
gujaf-115	312	28	which	which	PRON
gujaf-115	312	29	signifies	signify	VERB
gujaf-115	312	30	that	that	SCONJ
gujaf-115	312	31	,	,	PUNCT
gujaf-115	312	32	the	the	DET
gujaf-115	312	33	independent	independent	ADJ
gujaf-115	312	34	variable	variable	NOUN
gujaf-115	312	35	(	(	PUNCT
gujaf-115	312	36	proxied	proxie	VERB
gujaf-115	312	37	with	with	ADP
gujaf-115	312	38	board	board	NOUN
gujaf-115	312	39	gender	gender	NOUN
gujaf-115	312	40	diversity	diversity	NOUN
gujaf-115	312	41	,	,	PUNCT
gujaf-115	312	42	board	board	NOUN
gujaf-115	312	43	ethnicity	ethnicity	NOUN
gujaf-115	312	44	,	,	PUNCT
gujaf-115	312	45	board	board	NOUN
gujaf-115	312	46	reputation	reputation	NOUN
gujaf-115	312	47	,	,	PUNCT
gujaf-115	312	48	board	board	NOUN
gujaf-115	312	49	nationality	nationality	NOUN
gujaf-115	312	50	,	,	PUNCT
gujaf-115	312	51	board	board	NOUN
gujaf-115	312	52	risk	risk	NOUN
gujaf-115	312	53	and	and	CCONJ
gujaf-115	312	54	board	board	NOUN
gujaf-115	312	55	capability	capability	NOUN
gujaf-115	312	56	)	)	PUNCT
gujaf-115	312	57	of	of	ADP
gujaf-115	312	58	the	the	DET
gujaf-115	312	59	research	research	NOUN
gujaf-115	312	60	study	study	NOUN
gujaf-115	312	61	has	have	AUX
gujaf-115	312	62	clarified	clarify	VERB
gujaf-115	312	63	the	the	DET
gujaf-115	312	64	whole	whole	ADJ
gujaf-115	312	65	difference	difference	NOUN
gujaf-115	312	66	in	in	ADP
gujaf-115	312	67	earnings	earning	NOUN
gujaf-115	312	68	management	management	NOUN
gujaf-115	312	69	of	of	ADP
gujaf-115	312	70	quoted	quote	VERB
gujaf-115	312	71	companies	company	NOUN
gujaf-115	312	72	in	in	ADP
gujaf-115	312	73	nigeria	nigeria	PROPN
gujaf-115	312	74	to	to	ADP
gujaf-115	312	75	a	a	DET
gujaf-115	312	76	degree	degree	NOUN
gujaf-115	312	77	99	99	NUM
gujaf-115	312	78	%	%	NOUN
gujaf-115	312	79	and	and	CCONJ
gujaf-115	312	80	the	the	DET
gujaf-115	312	81	outstanding	outstanding	ADJ
gujaf-115	312	82	1	1	NUM
gujaf-115	312	83	%	%	NOUN
gujaf-115	312	84	is	be	AUX
gujaf-115	312	85	taken	take	VERB
gujaf-115	312	86	care	care	NOUN
gujaf-115	312	87	by	by	ADP
gujaf-115	312	88	other	other	ADJ
gujaf-115	312	89	variables	variable	NOUN
gujaf-115	312	90	not	not	PART
gujaf-115	312	91	captured	capture	VERB
gujaf-115	312	92	in	in	ADP
gujaf-115	312	93	the	the	DET
gujaf-115	312	94	model	model	NOUN
gujaf-115	312	95	.	.	PUNCT
gujaf-115	313	1	on	on	ADP
gujaf-115	313	2	the	the	DET
gujaf-115	313	3	other	other	ADJ
gujaf-115	313	4	hand	hand	NOUN
gujaf-115	313	5	,	,	PUNCT
gujaf-115	313	6	the	the	DET
gujaf-115	313	7	r	r	NOUN
gujaf-115	313	8	2	2	NUM
gujaf-115	313	9	value	value	NOUN
gujaf-115	313	10	for	for	ADP
gujaf-115	313	11	the	the	DET
gujaf-115	313	12	connection	connection	NOUN
gujaf-115	313	13	between	between	ADP
gujaf-115	313	14	corporate	corporate	ADJ
gujaf-115	313	15	board	board	NOUN
gujaf-115	313	16	dynamic	dynamic	ADJ
gujaf-115	313	17	and	and	CCONJ
gujaf-115	313	18	audit	audit	NOUN
gujaf-115	313	19	committee	committee	NOUN
gujaf-115	313	20	is	be	AUX
gujaf-115	313	21	0.996	0.996	NUM
gujaf-115	313	22	(	(	PUNCT
gujaf-115	313	23	99	99	NUM
gujaf-115	313	24	%	%	NOUN
gujaf-115	313	25	)	)	PUNCT
gujaf-115	313	26	which	which	PRON
gujaf-115	313	27	signifies	signify	VERB
gujaf-115	313	28	that	that	SCONJ
gujaf-115	313	29	,	,	PUNCT
gujaf-115	313	30	the	the	DET
gujaf-115	313	31	explanatory	explanatory	ADJ
gujaf-115	313	32	variable	variable	NOUN
gujaf-115	313	33	(	(	PUNCT
gujaf-115	313	34	proxied	proxie	VERB
gujaf-115	313	35	with	with	ADP
gujaf-115	313	36	board	board	NOUN
gujaf-115	313	37	gender	gender	NOUN
gujaf-115	313	38	diversity	diversity	NOUN
gujaf-115	313	39	,	,	PUNCT
gujaf-115	313	40	board	board	NOUN
gujaf-115	313	41	ethnicity	ethnicity	NOUN
gujaf-115	313	42	,	,	PUNCT
gujaf-115	313	43	board	board	NOUN
gujaf-115	313	44	reputation	reputation	NOUN
gujaf-115	313	45	,	,	PUNCT
gujaf-115	313	46	board	board	NOUN
gujaf-115	313	47	nationality	nationality	NOUN
gujaf-115	313	48	,	,	PUNCT
gujaf-115	313	49	board	board	NOUN
gujaf-115	313	50	risk	risk	NOUN
gujaf-115	313	51	and	and	CCONJ
gujaf-115	313	52	board	board	NOUN
gujaf-115	313	53	capability	capability	NOUN
gujaf-115	313	54	)	)	PUNCT
gujaf-115	313	55	of	of	ADP
gujaf-115	313	56	the	the	DET
gujaf-115	313	57	study	study	NOUN
gujaf-115	313	58	has	have	AUX
gujaf-115	313	59	explicated	explicate	VERB
gujaf-115	313	60	the	the	DET
gujaf-115	313	61	entire	entire	ADJ
gujaf-115	313	62	disparity	disparity	NOUN
gujaf-115	313	63	in	in	ADP
gujaf-115	313	64	audit	audit	NOUN
gujaf-115	313	65	committee	committee	NOUN
gujaf-115	313	66	up	up	ADP
gujaf-115	313	67	to	to	ADP
gujaf-115	313	68	a	a	DET
gujaf-115	313	69	level	level	NOUN
gujaf-115	313	70	of	of	ADP
gujaf-115	313	71	99	99	NUM
gujaf-115	313	72	%	%	NOUN
gujaf-115	313	73	and	and	CCONJ
gujaf-115	313	74	the	the	DET
gujaf-115	313	75	outstanding	outstanding	ADJ
gujaf-115	313	76	1	1	NUM
gujaf-115	313	77	%	%	NOUN
gujaf-115	313	78	is	be	AUX
gujaf-115	313	79	covered	cover	VERB
gujaf-115	313	80	by	by	ADP
gujaf-115	313	81	other	other	ADJ
gujaf-115	313	82	issues	issue	NOUN
gujaf-115	313	83	not	not	PART
gujaf-115	313	84	captured	capture	VERB
gujaf-115	313	85	in	in	ADP
gujaf-115	313	86	the	the	DET
gujaf-115	313	87	model	model	NOUN
gujaf-115	313	88	.	.	PUNCT
gujaf-115	314	1	overall	overall	ADV
gujaf-115	314	2	,	,	PUNCT
gujaf-115	314	3	the	the	DET
gujaf-115	314	4	r	r	NOUN
gujaf-115	314	5	2	2	NUM
gujaf-115	314	6	value	value	NOUN
gujaf-115	314	7	for	for	ADP
gujaf-115	314	8	the	the	DET
gujaf-115	314	9	indirect	indirect	ADJ
gujaf-115	314	10	influence	influence	NOUN
gujaf-115	314	11	of	of	ADP
gujaf-115	314	12	audit	audit	NOUN
gujaf-115	314	13	committee	committee	NOUN
gujaf-115	314	14	on	on	ADP
gujaf-115	314	15	the	the	DET
gujaf-115	314	16	connection	connection	NOUN
gujaf-115	314	17	between	between	ADP
gujaf-115	314	18	corporate	corporate	ADJ
gujaf-115	314	19	board	board	NOUN
gujaf-115	314	20	dynamic	dynamic	ADJ
gujaf-115	314	21	and	and	CCONJ
gujaf-115	314	22	creative	creative	ADJ
gujaf-115	314	23	accounting	accounting	NOUN
gujaf-115	314	24	is	be	AUX
gujaf-115	314	25	0.998	0.998	NUM
gujaf-115	314	26	(	(	PUNCT
gujaf-115	314	27	99	99	NUM
gujaf-115	314	28	%	%	NOUN
gujaf-115	314	29	)	)	PUNCT
gujaf-115	314	30	which	which	PRON
gujaf-115	314	31	signifies	signify	VERB
gujaf-115	314	32	that	that	SCONJ
gujaf-115	314	33	,	,	PUNCT
gujaf-115	314	34	the	the	DET
gujaf-115	314	35	mediating	mediate	VERB
gujaf-115	314	36	variable	variable	NOUN
gujaf-115	314	37	(	(	PUNCT
gujaf-115	314	38	audit	audit	NOUN
gujaf-115	314	39	committee	committee	NOUN
gujaf-115	314	40	)	)	PUNCT
gujaf-115	314	41	of	of	ADP
gujaf-115	314	42	the	the	DET
gujaf-115	314	43	research	research	NOUN
gujaf-115	314	44	has	have	AUX
gujaf-115	314	45	explained	explain	VERB
gujaf-115	314	46	the	the	DET
gujaf-115	314	47	total	total	ADJ
gujaf-115	314	48	variation	variation	NOUN
gujaf-115	314	49	in	in	ADP
gujaf-115	314	50	the	the	DET
gujaf-115	314	51	relationship	relationship	NOUN
gujaf-115	314	52	between	between	ADP
gujaf-115	314	53	board	board	NOUN
gujaf-115	314	54	dynamic	dynamic	ADJ
gujaf-115	314	55	and	and	CCONJ
gujaf-115	314	56	creative	creative	ADJ
gujaf-115	314	57	accounting	accounting	NOUN
gujaf-115	314	58	to	to	ADP
gujaf-115	314	59	a	a	DET
gujaf-115	314	60	degree	degree	NOUN
gujaf-115	314	61	of	of	ADP
gujaf-115	314	62	99	99	NUM
gujaf-115	314	63	%	%	NOUN
gujaf-115	314	64	and	and	CCONJ
gujaf-115	314	65	the	the	DET
gujaf-115	314	66	outstanding	outstanding	ADJ
gujaf-115	314	67	1	1	NUM
gujaf-115	314	68	%	%	NOUN
gujaf-115	314	69	is	be	AUX
gujaf-115	314	70	taken	take	VERB
gujaf-115	314	71	care	care	NOUN
gujaf-115	314	72	by	by	ADP
gujaf-115	314	73	other	other	ADJ
gujaf-115	314	74	variables	variable	NOUN
gujaf-115	314	75	not	not	PART
gujaf-115	314	76	used	use	VERB
gujaf-115	314	77	in	in	ADP
gujaf-115	314	78	the	the	DET
gujaf-115	314	79	model	model	NOUN
gujaf-115	314	80	.	.	PUNCT
gujaf-115	315	1	with	with	ADP
gujaf-115	315	2	regards	regard	NOUN
gujaf-115	315	3	to	to	ADP
gujaf-115	315	4	model	model	PROPN
gujaf-115	315	5	fitness	fitness	PROPN
gujaf-115	315	6	,	,	PUNCT
gujaf-115	315	7	the	the	DET
gujaf-115	315	8	baseline	baseline	NOUN
gujaf-115	315	9	/	/	SYM
gujaf-115	315	10	model	model	NOUN
gujaf-115	315	11	versus	versus	ADP
gujaf-115	315	12	saturated	saturate	VERB
gujaf-115	315	13	chi2	chi2	NOUN
gujaf-115	315	14	statistics	statistic	NOUN
gujaf-115	315	15	of	of	ADP
gujaf-115	315	16	12645/0.000	12645/0.000	NUM
gujaf-115	315	17	which	which	PRON
gujaf-115	315	18	is	be	AUX
gujaf-115	315	19	significant	significant	ADJ
gujaf-115	315	20	at	at	ADP
gujaf-115	315	21	1	1	NUM
gujaf-115	315	22	%	%	NOUN
gujaf-115	315	23	(	(	PUNCT
gujaf-115	315	24	0.000	0.000	NUM
gujaf-115	315	25	)	)	PUNCT
gujaf-115	315	26	confirms	confirm	VERB
gujaf-115	315	27	that	that	SCONJ
gujaf-115	315	28	the	the	DET
gujaf-115	315	29	models	model	NOUN
gujaf-115	315	30	are	be	AUX
gujaf-115	315	31	well	well	ADV
gujaf-115	315	32	tailored	tailor	VERB
gujaf-115	315	33	,	,	PUNCT
gujaf-115	315	34	consequently	consequently	ADV
gujaf-115	315	35	,	,	PUNCT
gujaf-115	315	36	the	the	DET
gujaf-115	315	37	variables	variable	NOUN
gujaf-115	315	38	of	of	ADP
gujaf-115	315	39	the	the	DET
gujaf-115	315	40	study	study	NOUN
gujaf-115	315	41	were	be	AUX
gujaf-115	315	42	robustly	robustly	ADV
gujaf-115	315	43	chosen	choose	VERB
gujaf-115	315	44	,	,	PUNCT
gujaf-115	315	45	joint	joint	ADJ
gujaf-115	315	46	and	and	CCONJ
gujaf-115	315	47	appropriately	appropriately	ADV
gujaf-115	315	48	employed	employ	VERB
gujaf-115	315	49	.	.	PUNCT
gujaf-115	316	1	cumulatively	cumulatively	ADV
gujaf-115	316	2	,	,	PUNCT
gujaf-115	316	3	it	it	PRON
gujaf-115	316	4	was	be	AUX
gujaf-115	316	5	found	find	VERB
gujaf-115	316	6	that	that	SCONJ
gujaf-115	316	7	audit	audit	NOUN
gujaf-115	316	8	committee	committee	NOUN
gujaf-115	316	9	has	have	AUX
gujaf-115	316	10	mediated	mediate	VERB
gujaf-115	316	11	the	the	DET
gujaf-115	316	12	influence	influence	NOUN
gujaf-115	316	13	of	of	ADP
gujaf-115	316	14	corporate	corporate	ADJ
gujaf-115	316	15	board	board	NOUN
gujaf-115	316	16	dynamic	dynamic	ADJ
gujaf-115	316	17	on	on	ADP
gujaf-115	316	18	the	the	DET
gujaf-115	316	19	creative	creative	ADJ
gujaf-115	316	20	accounting	accounting	NOUN
gujaf-115	316	21	of	of	ADP
gujaf-115	316	22	listed	list	VERB
gujaf-115	316	23	companies	company	NOUN
gujaf-115	316	24	in	in	ADP
gujaf-115	316	25	nigeria	nigeria	PROPN
gujaf-115	316	26	negatively	negatively	ADV
gujaf-115	316	27	,	,	PUNCT
gujaf-115	316	28	strongly	strongly	ADV
gujaf-115	316	29	,	,	PUNCT
gujaf-115	316	30	and	and	CCONJ
gujaf-115	316	31	significantly	significantly	ADV
gujaf-115	316	32	.	.	PUNCT
gujaf-115	317	1	therefore	therefore	ADV
gujaf-115	317	2	,	,	PUNCT
gujaf-115	317	3	the	the	DET
gujaf-115	317	4	hypothesis	hypothesis	NOUN
gujaf-115	317	5	of	of	ADP
gujaf-115	317	6	the	the	DET
gujaf-115	317	7	study	study	NOUN
gujaf-115	317	8	has	have	AUX
gujaf-115	317	9	been	be	AUX
gujaf-115	317	10	rejected	reject	VERB
gujaf-115	317	11	.	.	PUNCT
gujaf-115	318	1	2	2	X
gujaf-115	318	2	.	.	X
gujaf-115	318	3	conclusion	conclusion	NOUN
gujaf-115	318	4	and	and	CCONJ
gujaf-115	318	5	recommendations	recommendation	NOUN
gujaf-115	318	6	based	base	VERB
gujaf-115	318	7	on	on	ADP
gujaf-115	318	8	the	the	DET
gujaf-115	318	9	results	result	NOUN
gujaf-115	318	10	and	and	CCONJ
gujaf-115	318	11	discussion	discussion	NOUN
gujaf-115	318	12	in	in	ADP
gujaf-115	318	13	section	section	NOUN
gujaf-115	318	14	four	four	NUM
gujaf-115	318	15	,	,	PUNCT
gujaf-115	318	16	the	the	DET
gujaf-115	318	17	following	follow	VERB
gujaf-115	318	18	conclusions	conclusion	NOUN
gujaf-115	318	19	are	be	AUX
gujaf-115	318	20	made	make	VERB
gujaf-115	318	21	.	.	PUNCT
gujaf-115	319	1	i.	i.	PROPN
gujaf-115	319	2	board	board	PROPN
gujaf-115	319	3	gd	gd	PROPN
gujaf-115	319	4	has	have	VERB
gujaf-115	319	5	a	a	DET
gujaf-115	319	6	negative	negative	ADJ
gujaf-115	319	7	and	and	CCONJ
gujaf-115	319	8	substantial	substantial	ADJ
gujaf-115	319	9	contribution	contribution	NOUN
gujaf-115	319	10	on	on	ADP
gujaf-115	319	11	the	the	DET
gujaf-115	319	12	creative	creative	ADJ
gujaf-115	319	13	accounting	accounting	NOUN
gujaf-115	319	14	of	of	ADP
gujaf-115	319	15	quoted	quote	VERB
gujaf-115	319	16	companies	company	NOUN
gujaf-115	319	17	in	in	ADP
gujaf-115	319	18	nigeria	nigeria	PROPN
gujaf-115	319	19	.	.	PUNCT
gujaf-115	320	1	this	this	PRON
gujaf-115	320	2	makes	make	VERB
gujaf-115	320	3	the	the	DET
gujaf-115	320	4	research	research	NOUN
gujaf-115	320	5	study	study	NOUN
gujaf-115	320	6	to	to	PART
gujaf-115	320	7	conclude	conclude	VERB
gujaf-115	320	8	that	that	SCONJ
gujaf-115	320	9	the	the	DET
gujaf-115	320	10	level	level	NOUN
gujaf-115	320	11	of	of	ADP
gujaf-115	320	12	creative	creative	ADJ
gujaf-115	320	13	accounting	accounting	NOUN
gujaf-115	320	14	of	of	ADP
gujaf-115	320	15	the	the	DET
gujaf-115	320	16	firms	firm	NOUN
gujaf-115	320	17	decreases	decrease	VERB
gujaf-115	320	18	with	with	ADP
gujaf-115	320	19	a	a	DET
gujaf-115	320	20	rise	rise	NOUN
gujaf-115	320	21	in	in	ADP
gujaf-115	320	22	the	the	DET
gujaf-115	320	23	number	number	NOUN
gujaf-115	320	24	of	of	ADP
gujaf-115	320	25	female	female	ADJ
gujaf-115	320	26	members	member	NOUN
gujaf-115	320	27	on	on	ADP
gujaf-115	320	28	the	the	DET
gujaf-115	320	29	board	board	NOUN
gujaf-115	320	30	.	.	PUNCT
gujaf-115	321	1	ii	ii	PROPN
gujaf-115	321	2	.	.	PUNCT
gujaf-115	322	1	it	it	PRON
gujaf-115	322	2	was	be	AUX
gujaf-115	322	3	also	also	ADV
gujaf-115	322	4	concluded	conclude	VERB
gujaf-115	322	5	that	that	SCONJ
gujaf-115	322	6	board	board	NOUN
gujaf-115	322	7	ethnicity	ethnicity	NOUN
gujaf-115	322	8	played	play	VERB
gujaf-115	322	9	a	a	DET
gujaf-115	322	10	negative	negative	ADJ
gujaf-115	322	11	role	role	NOUN
gujaf-115	322	12	on	on	ADP
gujaf-115	322	13	the	the	DET
gujaf-115	322	14	creative	creative	ADJ
gujaf-115	322	15	accounting	accounting	NOUN
gujaf-115	322	16	of	of	ADP
gujaf-115	322	17	the	the	DET
gujaf-115	322	18	listed	list	VERB
gujaf-115	322	19	firms	firm	NOUN
gujaf-115	322	20	in	in	ADP
gujaf-115	322	21	nigeria	nigeria	PROPN
gujaf-115	322	22	if	if	SCONJ
gujaf-115	322	23	there	there	PRON
gujaf-115	322	24	is	be	VERB
gujaf-115	322	25	presence	presence	NOUN
gujaf-115	322	26	of	of	ADP
gujaf-115	322	27	diverse	diverse	ADJ
gujaf-115	322	28	nigerian	nigerian	ADJ
gujaf-115	322	29	15	15	NUM
gujaf-115	322	30	ethnic	ethnic	ADJ
gujaf-115	322	31	groups	group	NOUN
gujaf-115	322	32	which	which	PRON
gujaf-115	322	33	serves	serve	VERB
gujaf-115	322	34	as	as	ADP
gujaf-115	322	35	a	a	DET
gujaf-115	322	36	strong	strong	ADJ
gujaf-115	322	37	monitoring	monitoring	NOUN
gujaf-115	322	38	mechanism	mechanism	NOUN
gujaf-115	322	39	because	because	SCONJ
gujaf-115	322	40	of	of	ADP
gujaf-115	322	41	their	their	PRON
gujaf-115	322	42	different	different	ADJ
gujaf-115	322	43	norms	norm	NOUN
gujaf-115	322	44	and	and	CCONJ
gujaf-115	322	45	values	value	NOUN
gujaf-115	322	46	and	and	CCONJ
gujaf-115	322	47	background	background	NOUN
gujaf-115	322	48	environment	environment	NOUN
gujaf-115	322	49	.	.	PUNCT
gujaf-115	323	1	iii	iii	X
gujaf-115	323	2	.	.	PUNCT
gujaf-115	324	1	the	the	DET
gujaf-115	324	2	study	study	NOUN
gujaf-115	324	3	also	also	ADV
gujaf-115	324	4	concluded	conclude	VERB
gujaf-115	324	5	that	that	SCONJ
gujaf-115	324	6	the	the	PRON
gujaf-115	324	7	higher	high	ADJ
gujaf-115	324	8	the	the	DET
gujaf-115	324	9	number	number	NOUN
gujaf-115	324	10	of	of	ADP
gujaf-115	324	11	members	member	NOUN
gujaf-115	324	12	with	with	ADP
gujaf-115	324	13	national	national	ADJ
gujaf-115	324	14	honor	honor	NOUN
gujaf-115	324	15	on	on	ADP
gujaf-115	324	16	the	the	DET
gujaf-115	324	17	board	board	NOUN
gujaf-115	324	18	of	of	ADP
gujaf-115	324	19	companies	company	NOUN
gujaf-115	324	20	of	of	ADP
gujaf-115	324	21	nigeria	nigeria	PROPN
gujaf-115	324	22	,	,	PUNCT
gujaf-115	324	23	the	the	PRON
gujaf-115	324	24	lower	low	ADJ
gujaf-115	324	25	its	its	PRON
gujaf-115	324	26	earnings	earning	NOUN
gujaf-115	324	27	management	management	NOUN
gujaf-115	324	28	would	would	AUX
gujaf-115	324	29	be	be	AUX
gujaf-115	324	30	as	as	SCONJ
gujaf-115	324	31	board	board	NOUN
gujaf-115	324	32	reputation	reputation	NOUN
gujaf-115	324	33	curtails	curtail	VERB
gujaf-115	324	34	the	the	DET
gujaf-115	324	35	creative	creative	ADJ
gujaf-115	324	36	accounting	accounting	NOUN
gujaf-115	324	37	statistically	statistically	ADV
gujaf-115	324	38	.	.	PUNCT
gujaf-115	325	1	iv	iv	X
gujaf-115	325	2	.	.	PUNCT
gujaf-115	326	1	the	the	DET
gujaf-115	326	2	board	board	NOUN
gujaf-115	326	3	nationality	nationality	NOUN
gujaf-115	326	4	of	of	ADP
gujaf-115	326	5	listed	list	VERB
gujaf-115	326	6	firms	firm	NOUN
gujaf-115	326	7	in	in	ADP
gujaf-115	326	8	nigeria	nigeria	PROPN
gujaf-115	326	9	diminishes	diminish	VERB
gujaf-115	326	10	their	their	PRON
gujaf-115	326	11	earnings	earning	NOUN
gujaf-115	326	12	management	management	NOUN
gujaf-115	326	13	.	.	PUNCT
gujaf-115	327	1	this	this	DET
gujaf-115	327	2	research	research	NOUN
gujaf-115	327	3	study	study	NOUN
gujaf-115	327	4	concluded	conclude	VERB
gujaf-115	327	5	that	that	SCONJ
gujaf-115	327	6	it	it	PRON
gujaf-115	327	7	played	play	VERB
gujaf-115	327	8	a	a	DET
gujaf-115	327	9	negative	negative	ADJ
gujaf-115	327	10	role	role	NOUN
gujaf-115	327	11	on	on	ADP
gujaf-115	327	12	their	their	PRON
gujaf-115	327	13	creative	creative	ADJ
gujaf-115	327	14	accounting	accounting	NOUN
gujaf-115	327	15	through	through	ADP
gujaf-115	327	16	the	the	DET
gujaf-115	327	17	presence	presence	NOUN
gujaf-115	327	18	of	of	ADP
gujaf-115	327	19	foreign	foreign	ADJ
gujaf-115	327	20	directors	director	NOUN
gujaf-115	327	21	that	that	PRON
gujaf-115	327	22	used	use	VERB
gujaf-115	327	23	their	their	PRON
gujaf-115	327	24	expertise	expertise	NOUN
gujaf-115	327	25	,	,	PUNCT
gujaf-115	327	26	experience	experience	NOUN
gujaf-115	327	27	,	,	PUNCT
gujaf-115	327	28	knowledge	knowledge	NOUN
gujaf-115	327	29	,	,	PUNCT
gujaf-115	327	30	connections	connection	NOUN
gujaf-115	327	31	,	,	PUNCT
gujaf-115	327	32	and	and	CCONJ
gujaf-115	327	33	monitoring	monitor	VERB
gujaf-115	327	34	power	power	NOUN
gujaf-115	327	35	to	to	PART
gujaf-115	327	36	reduce	reduce	VERB
gujaf-115	327	37	earnings	earning	NOUN
gujaf-115	327	38	management	management	NOUN
gujaf-115	327	39	.	.	PUNCT
gujaf-115	328	1	v.	v.	ADP
gujaf-115	328	2	the	the	DET
gujaf-115	328	3	board	board	NOUN
gujaf-115	328	4	risk	risk	NOUN
gujaf-115	328	5	of	of	ADP
gujaf-115	328	6	listed	list	VERB
gujaf-115	328	7	companies	company	NOUN
gujaf-115	328	8	in	in	ADP
gujaf-115	328	9	nigeria	nigeria	PROPN
gujaf-115	328	10	rises	rise	VERB
gujaf-115	328	11	the	the	DET
gujaf-115	328	12	degree	degree	NOUN
gujaf-115	328	13	of	of	ADP
gujaf-115	328	14	their	their	PRON
gujaf-115	328	15	em	em	PRON
gujaf-115	328	16	.	.	PUNCT
gujaf-115	329	1	the	the	DET
gujaf-115	329	2	research	research	NOUN
gujaf-115	329	3	study	study	NOUN
gujaf-115	329	4	concluded	conclude	VERB
gujaf-115	329	5	that	that	SCONJ
gujaf-115	329	6	if	if	SCONJ
gujaf-115	329	7	all	all	DET
gujaf-115	329	8	the	the	DET
gujaf-115	329	9	companies	company	NOUN
gujaf-115	329	10	will	will	AUX
gujaf-115	329	11	constitute	constitute	VERB
gujaf-115	329	12	a	a	DET
gujaf-115	329	13	sound	sound	ADJ
gujaf-115	329	14	risk	risk	NOUN
gujaf-115	329	15	management	management	NOUN
gujaf-115	329	16	committee	committee	NOUN
gujaf-115	329	17	,	,	PUNCT
gujaf-115	329	18	the	the	DET
gujaf-115	329	19	direction	direction	NOUN
gujaf-115	329	20	of	of	ADP
gujaf-115	329	21	the	the	DET
gujaf-115	329	22	finding	finding	NOUN
gujaf-115	329	23	might	might	AUX
gujaf-115	329	24	change	change	VERB
gujaf-115	329	25	to	to	PART
gujaf-115	329	26	negative	negative	ADJ
gujaf-115	329	27	.	.	PUNCT
gujaf-115	330	1	this	this	PRON
gujaf-115	330	2	is	be	AUX
gujaf-115	330	3	because	because	SCONJ
gujaf-115	330	4	presently	presently	ADV
gujaf-115	330	5	most	most	ADJ
gujaf-115	330	6	of	of	ADP
gujaf-115	330	7	the	the	DET
gujaf-115	330	8	firms	firm	NOUN
gujaf-115	330	9	did	do	AUX
gujaf-115	330	10	not	not	PART
gujaf-115	330	11	establish	establish	VERB
gujaf-115	330	12	the	the	DET
gujaf-115	330	13	risk	risk	NOUN
gujaf-115	330	14	management	management	NOUN
gujaf-115	330	15	committee	committee	NOUN
gujaf-115	330	16	,	,	PUNCT
gujaf-115	330	17	the	the	DET
gujaf-115	330	18	function	function	NOUN
gujaf-115	330	19	of	of	ADP
gujaf-115	330	20	the	the	DET
gujaf-115	330	21	committee	committee	NOUN
gujaf-115	330	22	has	have	AUX
gujaf-115	330	23	been	be	AUX
gujaf-115	330	24	discharged	discharge	VERB
gujaf-115	330	25	by	by	ADP
gujaf-115	330	26	the	the	DET
gujaf-115	330	27	audit	audit	NOUN
gujaf-115	330	28	committee	committee	NOUN
gujaf-115	330	29	of	of	ADP
gujaf-115	330	30	the	the	DET
gujaf-115	330	31	firms	firm	NOUN
gujaf-115	330	32	.	.	PUNCT
gujaf-115	331	1	vi	vi	X
gujaf-115	331	2	.	.	PUNCT
gujaf-115	332	1	the	the	DET
gujaf-115	332	2	board	board	NOUN
gujaf-115	332	3	capability	capability	NOUN
gujaf-115	332	4	of	of	ADP
gujaf-115	332	5	quoted	quote	VERB
gujaf-115	332	6	public	public	ADJ
gujaf-115	332	7	firms	firm	NOUN
gujaf-115	332	8	in	in	ADP
gujaf-115	332	9	nigeria	nigeria	PROPN
gujaf-115	332	10	does	do	AUX
gujaf-115	332	11	not	not	PART
gujaf-115	332	12	contribute	contribute	VERB
gujaf-115	332	13	to	to	ADP
gujaf-115	332	14	the	the	DET
gujaf-115	332	15	lessening	lessening	NOUN
gujaf-115	332	16	of	of	ADP
gujaf-115	332	17	em	em	PRON
gujaf-115	332	18	in	in	ADP
gujaf-115	332	19	the	the	DET
gujaf-115	332	20	firms	firm	NOUN
gujaf-115	332	21	.	.	PUNCT
gujaf-115	333	1	therefore	therefore	ADV
gujaf-115	333	2	,	,	PUNCT
gujaf-115	333	3	this	this	DET
gujaf-115	333	4	research	research	NOUN
gujaf-115	333	5	study	study	NOUN
gujaf-115	333	6	concluded	conclude	VERB
gujaf-115	333	7	that	that	SCONJ
gujaf-115	333	8	,	,	PUNCT
gujaf-115	333	9	if	if	SCONJ
gujaf-115	333	10	the	the	DET
gujaf-115	333	11	directors	director	NOUN
gujaf-115	333	12	with	with	ADP
gujaf-115	333	13	high	high	ADJ
gujaf-115	333	14	skills	skill	NOUN
gujaf-115	333	15	,	,	PUNCT
gujaf-115	333	16	experience	experience	NOUN
gujaf-115	333	17	,	,	PUNCT
gujaf-115	333	18	knowledge	knowledge	NOUN
gujaf-115	333	19	,	,	PUNCT
gujaf-115	333	20	and	and	CCONJ
gujaf-115	333	21	expertise	expertise	NOUN
gujaf-115	333	22	are	be	AUX
gujaf-115	333	23	well	well	ADV
gujaf-115	333	24	monitored	monitor	VERB
gujaf-115	333	25	in	in	ADP
gujaf-115	333	26	discharging	discharge	VERB
gujaf-115	333	27	their	their	PRON
gujaf-115	333	28	duties	duty	NOUN
gujaf-115	333	29	,	,	PUNCT
gujaf-115	333	30	board	board	NOUN
gujaf-115	333	31	capability	capability	NOUN
gujaf-115	333	32	may	may	AUX
gujaf-115	333	33	contribute	contribute	VERB
gujaf-115	333	34	significantly	significantly	ADV
gujaf-115	333	35	to	to	ADP
gujaf-115	333	36	the	the	DET
gujaf-115	333	37	reduction	reduction	NOUN
gujaf-115	333	38	of	of	ADP
gujaf-115	333	39	earnings	earning	NOUN
gujaf-115	333	40	management	management	NOUN
gujaf-115	333	41	to	to	ADP
gujaf-115	333	42	its	its	PRON
gujaf-115	333	43	barest	bare	ADJ
gujaf-115	333	44	minimum	minimum	NOUN
gujaf-115	333	45	.	.	PUNCT
gujaf-115	334	1	vii	vii	PROPN
gujaf-115	334	2	.	.	PROPN
gujaf-115	334	3	audit	audit	PROPN
gujaf-115	334	4	committee	committee	PROPN
gujaf-115	334	5	of	of	ADP
gujaf-115	334	6	quoted	quote	VERB
gujaf-115	334	7	firms	firm	NOUN
gujaf-115	334	8	in	in	ADP
gujaf-115	334	9	nigeria	nigeria	PROPN
gujaf-115	334	10	contributes	contribute	VERB
gujaf-115	334	11	to	to	ADP
gujaf-115	334	12	bgd	bgd	NOUN
gujaf-115	334	13	in	in	ADP
gujaf-115	334	14	minimizing	minimize	VERB
gujaf-115	334	15	the	the	DET
gujaf-115	334	16	em	em	PRON
gujaf-115	334	17	.	.	PUNCT
gujaf-115	335	1	this	this	DET
gujaf-115	335	2	research	research	NOUN
gujaf-115	335	3	study	study	NOUN
gujaf-115	335	4	concluded	conclude	VERB
gujaf-115	335	5	that	that	SCONJ
gujaf-115	335	6	,	,	PUNCT
gujaf-115	335	7	audit	audit	NOUN
gujaf-115	335	8	committee	committee	NOUN
gujaf-115	335	9	plays	play	VERB
gujaf-115	335	10	a	a	DET
gujaf-115	335	11	negative	negative	ADJ
gujaf-115	335	12	role	role	NOUN
gujaf-115	335	13	on	on	ADP
gujaf-115	335	14	the	the	DET
gujaf-115	335	15	interaction	interaction	NOUN
gujaf-115	335	16	between	between	ADP
gujaf-115	335	17	bgd	bgd	NOUN
gujaf-115	335	18	and	and	CCONJ
gujaf-115	335	19	creative	creative	ADJ
gujaf-115	335	20	accounting	accounting	NOUN
gujaf-115	335	21	through	through	ADP
gujaf-115	335	22	the	the	DET
gujaf-115	335	23	combined	combine	VERB
gujaf-115	335	24	effect	effect	NOUN
gujaf-115	335	25	of	of	ADP
gujaf-115	335	26	female	female	ADJ
gujaf-115	335	27	members	member	NOUN
gujaf-115	335	28	,	,	PUNCT
gujaf-115	335	29	financial	financial	ADJ
gujaf-115	335	30	expertise	expertise	NOUN
gujaf-115	335	31	,	,	PUNCT
gujaf-115	335	32	independent	independent	ADJ
gujaf-115	335	33	members	member	NOUN
gujaf-115	335	34	,	,	PUNCT
gujaf-115	335	35	proper	proper	ADJ
gujaf-115	335	36	size	size	NOUN
gujaf-115	335	37	,	,	PUNCT
gujaf-115	335	38	frequent	frequent	ADJ
gujaf-115	335	39	meetings	meeting	NOUN
gujaf-115	335	40	,	,	PUNCT
gujaf-115	335	41	and	and	CCONJ
gujaf-115	335	42	meeting	meet	VERB
gujaf-115	335	43	attendance	attendance	NOUN
gujaf-115	335	44	by	by	ADP
gujaf-115	335	45	members	member	NOUN
gujaf-115	335	46	.	.	PUNCT
gujaf-115	336	1	therefore	therefore	ADV
gujaf-115	336	2	,	,	PUNCT
gujaf-115	336	3	board	board	NOUN
gujaf-115	336	4	gender	gender	NOUN
gujaf-115	336	5	diversity	diversity	NOUN
gujaf-115	336	6	plays	play	VERB
gujaf-115	336	7	role	role	NOUN
gujaf-115	336	8	in	in	ADP
gujaf-115	336	9	minimizing	minimize	VERB
gujaf-115	336	10	earnings	earning	NOUN
gujaf-115	336	11	management	management	NOUN
gujaf-115	336	12	with	with	ADP
gujaf-115	336	13	the	the	DET
gujaf-115	336	14	support	support	NOUN
gujaf-115	336	15	of	of	ADP
gujaf-115	336	16	audit	audit	NOUN
gujaf-115	336	17	committee	committee	NOUN
gujaf-115	336	18	.	.	PUNCT
gujaf-115	337	1	viii	viii	PROPN
gujaf-115	337	2	.	.	PUNCT
gujaf-115	338	1	audit	audit	PROPN
gujaf-115	338	2	committee	committee	NOUN
gujaf-115	338	3	of	of	ADP
gujaf-115	338	4	quoted	quote	VERB
gujaf-115	338	5	firms	firm	NOUN
gujaf-115	338	6	in	in	ADP
gujaf-115	338	7	nigeria	nigeria	PROPN
gujaf-115	338	8	contributes	contribute	VERB
gujaf-115	338	9	to	to	PART
gujaf-115	338	10	board	board	VERB
gujaf-115	338	11	ethnicity	ethnicity	NOUN
gujaf-115	338	12	in	in	ADP
gujaf-115	338	13	minimizing	minimize	VERB
gujaf-115	338	14	the	the	DET
gujaf-115	338	15	earnings	earning	NOUN
gujaf-115	338	16	management	management	NOUN
gujaf-115	338	17	of	of	ADP
gujaf-115	338	18	the	the	DET
gujaf-115	338	19	firms	firm	NOUN
gujaf-115	338	20	.	.	PUNCT
gujaf-115	339	1	this	this	DET
gujaf-115	339	2	research	research	NOUN
gujaf-115	339	3	study	study	NOUN
gujaf-115	339	4	concluded	conclude	VERB
gujaf-115	339	5	that	that	SCONJ
gujaf-115	339	6	,	,	PUNCT
gujaf-115	339	7	audit	audit	NOUN
gujaf-115	339	8	committee	committee	NOUN
gujaf-115	339	9	plays	play	VERB
gujaf-115	339	10	a	a	DET
gujaf-115	339	11	negative	negative	ADJ
gujaf-115	339	12	role	role	NOUN
gujaf-115	339	13	on	on	ADP
gujaf-115	339	14	the	the	DET
gujaf-115	339	15	relationship	relationship	NOUN
gujaf-115	339	16	between	between	ADP
gujaf-115	339	17	board	board	NOUN
gujaf-115	339	18	ethnicity	ethnicity	NOUN
gujaf-115	339	19	and	and	CCONJ
gujaf-115	339	20	creative	creative	ADJ
gujaf-115	339	21	accounting	accounting	NOUN
gujaf-115	339	22	through	through	ADP
gujaf-115	339	23	the	the	DET
gujaf-115	339	24	combined	combine	VERB
gujaf-115	339	25	effect	effect	NOUN
gujaf-115	339	26	of	of	ADP
gujaf-115	339	27	female	female	ADJ
gujaf-115	339	28	members	member	NOUN
gujaf-115	339	29	,	,	PUNCT
gujaf-115	339	30	financial	financial	ADJ
gujaf-115	339	31	expertise	expertise	NOUN
gujaf-115	339	32	,	,	PUNCT
gujaf-115	339	33	independent	independent	ADJ
gujaf-115	339	34	members	member	NOUN
gujaf-115	339	35	,	,	PUNCT
gujaf-115	339	36	proper	proper	ADJ
gujaf-115	339	37	size	size	NOUN
gujaf-115	339	38	,	,	PUNCT
gujaf-115	339	39	frequent	frequent	ADJ
gujaf-115	339	40	meetings	meeting	NOUN
gujaf-115	339	41	,	,	PUNCT
gujaf-115	339	42	and	and	CCONJ
gujaf-115	339	43	meeting	meet	VERB
gujaf-115	339	44	attendance	attendance	NOUN
gujaf-115	339	45	by	by	ADP
gujaf-115	339	46	members	member	NOUN
gujaf-115	339	47	.	.	PUNCT
gujaf-115	340	1	therefore	therefore	ADV
gujaf-115	340	2	,	,	PUNCT
gujaf-115	340	3	board	board	NOUN
gujaf-115	340	4	ethnicity	ethnicity	NOUN
gujaf-115	340	5	plays	play	VERB
gujaf-115	340	6	an	an	DET
gujaf-115	340	7	important	important	ADJ
gujaf-115	340	8	role	role	NOUN
gujaf-115	340	9	in	in	ADP
gujaf-115	340	10	mitigating	mitigate	VERB
gujaf-115	340	11	earnings	earning	NOUN
gujaf-115	340	12	management	management	NOUN
gujaf-115	340	13	with	with	ADP
gujaf-115	340	14	audit	audit	NOUN
gujaf-115	340	15	committees	committee	NOUN
gujaf-115	340	16	’	'	PUNCT
gujaf-115	340	17	support	support	NOUN
gujaf-115	340	18	.	.	PUNCT
gujaf-115	341	1	ix	ix	INTJ
gujaf-115	341	2	.	.	PUNCT
gujaf-115	341	3	audit	audit	PROPN
gujaf-115	341	4	committee	committee	NOUN
gujaf-115	341	5	of	of	ADP
gujaf-115	341	6	quoted	quote	VERB
gujaf-115	341	7	firms	firm	NOUN
gujaf-115	341	8	in	in	ADP
gujaf-115	341	9	nigeria	nigeria	PROPN
gujaf-115	341	10	contributes	contribute	VERB
gujaf-115	341	11	to	to	ADP
gujaf-115	341	12	board	board	NOUN
gujaf-115	341	13	reputation	reputation	NOUN
gujaf-115	341	14	in	in	ADP
gujaf-115	341	15	reducing	reduce	VERB
gujaf-115	341	16	the	the	DET
gujaf-115	341	17	earnings	earning	NOUN
gujaf-115	341	18	manipulation	manipulation	NOUN
gujaf-115	341	19	of	of	ADP
gujaf-115	341	20	the	the	DET
gujaf-115	341	21	companies	company	NOUN
gujaf-115	341	22	.	.	PUNCT
gujaf-115	342	1	this	this	DET
gujaf-115	342	2	study	study	NOUN
gujaf-115	342	3	concluded	conclude	VERB
gujaf-115	342	4	that	that	SCONJ
gujaf-115	342	5	,	,	PUNCT
gujaf-115	342	6	audcom	audcom	PROPN
gujaf-115	342	7	plays	play	VERB
gujaf-115	342	8	a	a	DET
gujaf-115	342	9	negative	negative	ADJ
gujaf-115	342	10	role	role	NOUN
gujaf-115	342	11	on	on	ADP
gujaf-115	342	12	the	the	DET
gujaf-115	342	13	impact	impact	NOUN
gujaf-115	342	14	between	between	ADP
gujaf-115	342	15	board	board	NOUN
gujaf-115	342	16	reputation	reputation	NOUN
gujaf-115	342	17	and	and	CCONJ
gujaf-115	342	18	earnings	earning	NOUN
gujaf-115	342	19	management	management	NOUN
gujaf-115	342	20	through	through	ADP
gujaf-115	342	21	the	the	DET
gujaf-115	342	22	collective	collective	ADJ
gujaf-115	342	23	influence	influence	NOUN
gujaf-115	342	24	of	of	ADP
gujaf-115	342	25	female	female	ADJ
gujaf-115	342	26	members	member	NOUN
gujaf-115	342	27	,	,	PUNCT
gujaf-115	342	28	financial	financial	ADJ
gujaf-115	342	29	expertise	expertise	NOUN
gujaf-115	342	30	,	,	PUNCT
gujaf-115	342	31	independent	independent	ADJ
gujaf-115	342	32	members	member	NOUN
gujaf-115	342	33	,	,	PUNCT
gujaf-115	342	34	right	right	ADJ
gujaf-115	342	35	committee	committee	NOUN
gujaf-115	342	36	size	size	NOUN
gujaf-115	342	37	,	,	PUNCT
gujaf-115	342	38	frequent	frequent	ADJ
gujaf-115	342	39	meetings	meeting	NOUN
gujaf-115	342	40	,	,	PUNCT
gujaf-115	342	41	and	and	CCONJ
gujaf-115	342	42	meeting	meet	VERB
gujaf-115	342	43	attendance	attendance	NOUN
gujaf-115	342	44	by	by	ADP
gujaf-115	342	45	members	member	NOUN
gujaf-115	342	46	.	.	PUNCT
gujaf-115	343	1	therefore	therefore	ADV
gujaf-115	343	2	,	,	PUNCT
gujaf-115	343	3	board	board	NOUN
gujaf-115	343	4	reputation	reputation	NOUN
gujaf-115	343	5	plays	play	VERB
gujaf-115	343	6	a	a	DET
gujaf-115	343	7	vital	vital	ADJ
gujaf-115	343	8	role	role	NOUN
gujaf-115	343	9	in	in	ADP
gujaf-115	343	10	decreasing	decrease	VERB
gujaf-115	343	11	the	the	DET
gujaf-115	343	12	degree	degree	NOUN
gujaf-115	343	13	of	of	ADP
gujaf-115	343	14	creative	creative	ADJ
gujaf-115	343	15	accounting	accounting	NOUN
gujaf-115	343	16	with	with	ADP
gujaf-115	343	17	the	the	DET
gujaf-115	343	18	support	support	NOUN
gujaf-115	343	19	of	of	ADP
gujaf-115	343	20	audit	audit	NOUN
gujaf-115	343	21	committee	committee	NOUN
gujaf-115	343	22	.	.	PUNCT
gujaf-115	344	1	x.	x.	NOUN
gujaf-115	345	1	the	the	DET
gujaf-115	345	2	listed	list	VERB
gujaf-115	345	3	companies	company	NOUN
gujaf-115	345	4	in	in	ADP
gujaf-115	345	5	nigeria	nigeria	PROPN
gujaf-115	345	6	audit	audit	NOUN
gujaf-115	345	7	committees	committee	NOUN
gujaf-115	345	8	supports	support	VERB
gujaf-115	345	9	board	board	NOUN
gujaf-115	345	10	nationality	nationality	NOUN
gujaf-115	345	11	in	in	ADP
gujaf-115	345	12	reducing	reduce	VERB
gujaf-115	345	13	the	the	DET
gujaf-115	345	14	earnings	earning	NOUN
gujaf-115	345	15	management	management	NOUN
gujaf-115	345	16	of	of	ADP
gujaf-115	345	17	the	the	DET
gujaf-115	345	18	companies	company	NOUN
gujaf-115	345	19	.	.	PUNCT
gujaf-115	346	1	this	this	DET
gujaf-115	346	2	research	research	NOUN
gujaf-115	346	3	concluded	conclude	VERB
gujaf-115	346	4	that	that	SCONJ
gujaf-115	346	5	,	,	PUNCT
gujaf-115	346	6	audit	audit	NOUN
gujaf-115	346	7	committee	committee	NOUN
gujaf-115	346	8	contributes	contribute	VERB
gujaf-115	346	9	negatively	negatively	ADV
gujaf-115	346	10	to	to	PART
gujaf-115	346	11	board	board	VERB
gujaf-115	346	12	nationality	nationality	NOUN
gujaf-115	346	13	in	in	ADP
gujaf-115	346	14	minimizing	minimize	VERB
gujaf-115	346	15	earnings	earning	NOUN
gujaf-115	346	16	management	management	NOUN
gujaf-115	346	17	to	to	ADP
gujaf-115	346	18	its	its	PRON
gujaf-115	346	19	barest	bare	ADJ
gujaf-115	346	20	minimum	minimum	NOUN
gujaf-115	346	21	through	through	ADP
gujaf-115	346	22	the	the	DET
gujaf-115	346	23	joint	joint	ADJ
gujaf-115	346	24	impact	impact	NOUN
gujaf-115	346	25	of	of	ADP
gujaf-115	346	26	female	female	ADJ
gujaf-115	346	27	members	member	NOUN
gujaf-115	346	28	,	,	PUNCT
gujaf-115	346	29	financial	financial	ADJ
gujaf-115	346	30	expertise	expertise	NOUN
gujaf-115	346	31	,	,	PUNCT
gujaf-115	346	32	independent	independent	ADJ
gujaf-115	346	33	members	member	NOUN
gujaf-115	346	34	,	,	PUNCT
gujaf-115	346	35	proper	proper	ADJ
gujaf-115	346	36	size	size	NOUN
gujaf-115	346	37	,	,	PUNCT
gujaf-115	346	38	frequent	frequent	ADJ
gujaf-115	346	39	meetings	meeting	NOUN
gujaf-115	346	40	,	,	PUNCT
gujaf-115	346	41	and	and	CCONJ
gujaf-115	346	42	16	16	NUM
gujaf-115	346	43	meeting	meeting	NOUN
gujaf-115	346	44	attendance	attendance	NOUN
gujaf-115	346	45	by	by	ADP
gujaf-115	346	46	members	member	NOUN
gujaf-115	346	47	.	.	PUNCT
gujaf-115	347	1	therefore	therefore	ADV
gujaf-115	347	2	,	,	PUNCT
gujaf-115	347	3	board	board	NOUN
gujaf-115	347	4	nationality	nationality	NOUN
gujaf-115	347	5	plays	play	VERB
gujaf-115	347	6	a	a	DET
gujaf-115	347	7	significant	significant	ADJ
gujaf-115	347	8	role	role	NOUN
gujaf-115	347	9	in	in	ADP
gujaf-115	347	10	curtailing	curtail	VERB
gujaf-115	347	11	earnings	earning	NOUN
gujaf-115	347	12	management	management	NOUN
gujaf-115	347	13	with	with	ADP
gujaf-115	347	14	audit	audit	NOUN
gujaf-115	347	15	committees	committee	NOUN
gujaf-115	347	16	’	'	PUNCT
gujaf-115	347	17	support	support	NOUN
gujaf-115	347	18	.	.	PUNCT
gujaf-115	348	1	xi	xi	PROPN
gujaf-115	348	2	.	.	PUNCT
gujaf-115	348	3	audit	audit	PROPN
gujaf-115	348	4	committee	committee	PROPN
gujaf-115	348	5	of	of	ADP
gujaf-115	348	6	listed	list	VERB
gujaf-115	348	7	firms	firm	NOUN
gujaf-115	348	8	in	in	ADP
gujaf-115	348	9	nigeria	nigeria	PROPN
gujaf-115	348	10	contributes	contribute	VERB
gujaf-115	348	11	to	to	PART
gujaf-115	348	12	board	board	VERB
gujaf-115	348	13	risk	risk	NOUN
gujaf-115	348	14	in	in	ADP
gujaf-115	348	15	decreasing	decrease	VERB
gujaf-115	348	16	the	the	DET
gujaf-115	348	17	earnings	earning	NOUN
gujaf-115	348	18	manipulation	manipulation	NOUN
gujaf-115	348	19	.	.	PUNCT
gujaf-115	349	1	before	before	ADP
gujaf-115	349	2	the	the	DET
gujaf-115	349	3	mediation	mediation	NOUN
gujaf-115	349	4	,	,	PUNCT
gujaf-115	349	5	board	board	NOUN
gujaf-115	349	6	risk	risk	NOUN
gujaf-115	349	7	was	be	AUX
gujaf-115	349	8	found	find	VERB
gujaf-115	349	9	to	to	PART
gujaf-115	349	10	be	be	AUX
gujaf-115	349	11	increasing	increase	VERB
gujaf-115	349	12	the	the	DET
gujaf-115	349	13	level	level	NOUN
gujaf-115	349	14	of	of	ADP
gujaf-115	349	15	creative	creative	ADJ
gujaf-115	349	16	accounting	accounting	NOUN
gujaf-115	349	17	in	in	ADP
gujaf-115	349	18	the	the	DET
gujaf-115	349	19	companies	company	NOUN
gujaf-115	349	20	.	.	PUNCT
gujaf-115	350	1	however	however	ADV
gujaf-115	350	2	,	,	PUNCT
gujaf-115	350	3	after	after	ADP
gujaf-115	350	4	the	the	DET
gujaf-115	350	5	mediation	mediation	NOUN
gujaf-115	350	6	the	the	DET
gujaf-115	350	7	position	position	NOUN
gujaf-115	350	8	changed	change	VERB
gujaf-115	350	9	to	to	ADP
gujaf-115	350	10	decreasing	decrease	VERB
gujaf-115	350	11	earnings	earning	NOUN
gujaf-115	350	12	management	management	NOUN
gujaf-115	350	13	.	.	PUNCT
gujaf-115	351	1	therefore	therefore	ADV
gujaf-115	351	2	,	,	PUNCT
gujaf-115	351	3	this	this	DET
gujaf-115	351	4	study	study	NOUN
gujaf-115	351	5	concluded	conclude	VERB
gujaf-115	351	6	that	that	SCONJ
gujaf-115	351	7	,	,	PUNCT
gujaf-115	351	8	audit	audit	NOUN
gujaf-115	351	9	committee	committee	NOUN
gujaf-115	351	10	plays	play	VERB
gujaf-115	351	11	a	a	DET
gujaf-115	351	12	negative	negative	ADJ
gujaf-115	351	13	role	role	NOUN
gujaf-115	351	14	on	on	ADP
gujaf-115	351	15	the	the	DET
gujaf-115	351	16	influence	influence	NOUN
gujaf-115	351	17	between	between	ADP
gujaf-115	351	18	board	board	NOUN
gujaf-115	351	19	risk	risk	NOUN
gujaf-115	351	20	and	and	CCONJ
gujaf-115	351	21	the	the	DET
gujaf-115	351	22	creative	creative	ADJ
gujaf-115	351	23	accounting	accounting	NOUN
gujaf-115	351	24	of	of	ADP
gujaf-115	351	25	the	the	DET
gujaf-115	351	26	companies	company	NOUN
gujaf-115	351	27	through	through	ADP
gujaf-115	351	28	the	the	DET
gujaf-115	351	29	collective	collective	ADJ
gujaf-115	351	30	influence	influence	NOUN
gujaf-115	351	31	of	of	ADP
gujaf-115	351	32	female	female	ADJ
gujaf-115	351	33	members	member	NOUN
gujaf-115	351	34	,	,	PUNCT
gujaf-115	351	35	financial	financial	ADJ
gujaf-115	351	36	expertise	expertise	NOUN
gujaf-115	351	37	,	,	PUNCT
gujaf-115	351	38	independent	independent	ADJ
gujaf-115	351	39	members	member	NOUN
gujaf-115	351	40	,	,	PUNCT
gujaf-115	351	41	proper	proper	ADJ
gujaf-115	351	42	size	size	NOUN
gujaf-115	351	43	,	,	PUNCT
gujaf-115	351	44	frequent	frequent	ADJ
gujaf-115	351	45	meetings	meeting	NOUN
gujaf-115	351	46	,	,	PUNCT
gujaf-115	351	47	and	and	CCONJ
gujaf-115	351	48	meeting	meet	VERB
gujaf-115	351	49	attendance	attendance	NOUN
gujaf-115	351	50	by	by	ADP
gujaf-115	351	51	members	member	NOUN
gujaf-115	351	52	.	.	PUNCT
gujaf-115	352	1	therefore	therefore	ADV
gujaf-115	352	2	,	,	PUNCT
gujaf-115	352	3	board	board	NOUN
gujaf-115	352	4	risk	risk	NOUN
gujaf-115	352	5	plays	play	VERB
gujaf-115	352	6	a	a	DET
gujaf-115	352	7	vital	vital	ADJ
gujaf-115	352	8	role	role	NOUN
gujaf-115	352	9	in	in	ADP
gujaf-115	352	10	minimizing	minimize	VERB
gujaf-115	352	11	em	em	PRON
gujaf-115	352	12	with	with	ADP
gujaf-115	352	13	the	the	DET
gujaf-115	352	14	support	support	NOUN
gujaf-115	352	15	of	of	ADP
gujaf-115	352	16	audit	audit	NOUN
gujaf-115	352	17	committee	committee	NOUN
gujaf-115	352	18	.	.	PUNCT
gujaf-115	353	1	xii	xii	NOUN
gujaf-115	353	2	.	.	PUNCT
gujaf-115	354	1	the	the	DET
gujaf-115	354	2	listed	list	VERB
gujaf-115	354	3	firms	firm	NOUN
gujaf-115	354	4	in	in	ADP
gujaf-115	354	5	nigeria	nigeria	PROPN
gujaf-115	354	6	audit	audit	NOUN
gujaf-115	354	7	committees	committee	NOUN
gujaf-115	354	8	did	do	AUX
gujaf-115	354	9	not	not	PART
gujaf-115	354	10	contribute	contribute	VERB
gujaf-115	354	11	to	to	ADP
gujaf-115	354	12	board	board	NOUN
gujaf-115	354	13	capability	capability	NOUN
gujaf-115	354	14	in	in	ADP
gujaf-115	354	15	reducing	reduce	VERB
gujaf-115	354	16	the	the	DET
gujaf-115	354	17	earnings	earning	NOUN
gujaf-115	354	18	management	management	NOUN
gujaf-115	354	19	of	of	ADP
gujaf-115	354	20	the	the	DET
gujaf-115	354	21	firms	firm	NOUN
gujaf-115	354	22	.	.	PUNCT
gujaf-115	355	1	this	this	DET
gujaf-115	355	2	research	research	NOUN
gujaf-115	355	3	study	study	NOUN
gujaf-115	355	4	concluded	conclude	VERB
gujaf-115	355	5	that	that	SCONJ
gujaf-115	355	6	,	,	PUNCT
gujaf-115	355	7	audit	audit	NOUN
gujaf-115	355	8	committee	committee	NOUN
gujaf-115	355	9	plays	play	VERB
gujaf-115	355	10	no	no	DET
gujaf-115	355	11	negative	negative	ADJ
gujaf-115	355	12	role	role	NOUN
gujaf-115	355	13	on	on	ADP
gujaf-115	355	14	the	the	DET
gujaf-115	355	15	impact	impact	NOUN
gujaf-115	355	16	between	between	ADP
gujaf-115	355	17	board	board	NOUN
gujaf-115	355	18	capability	capability	NOUN
gujaf-115	355	19	and	and	CCONJ
gujaf-115	355	20	creative	creative	ADJ
gujaf-115	355	21	accounting	accounting	NOUN
gujaf-115	355	22	.	.	PUNCT
gujaf-115	356	1	therefore	therefore	ADV
gujaf-115	356	2	,	,	PUNCT
gujaf-115	356	3	board	board	NOUN
gujaf-115	356	4	capability	capability	NOUN
gujaf-115	356	5	plays	play	VERB
gujaf-115	356	6	no	no	DET
gujaf-115	356	7	role	role	NOUN
gujaf-115	356	8	in	in	ADP
gujaf-115	356	9	minimizing	minimize	VERB
gujaf-115	356	10	earnings	earning	NOUN
gujaf-115	356	11	management	management	NOUN
gujaf-115	356	12	even	even	ADV
gujaf-115	356	13	with	with	ADP
gujaf-115	356	14	the	the	DET
gujaf-115	356	15	support	support	NOUN
gujaf-115	356	16	of	of	ADP
gujaf-115	356	17	audit	audit	NOUN
gujaf-115	356	18	committee	committee	NOUN
gujaf-115	356	19	.	.	PUNCT
gujaf-115	357	1	in	in	ADP
gujaf-115	357	2	agreement	agreement	NOUN
gujaf-115	357	3	with	with	ADP
gujaf-115	357	4	the	the	DET
gujaf-115	357	5	overall	overall	ADJ
gujaf-115	357	6	finding	finding	NOUN
gujaf-115	357	7	of	of	ADP
gujaf-115	357	8	the	the	DET
gujaf-115	357	9	study	study	NOUN
gujaf-115	357	10	,	,	PUNCT
gujaf-115	357	11	this	this	DET
gujaf-115	357	12	study	study	NOUN
gujaf-115	357	13	concluded	conclude	VERB
gujaf-115	357	14	that	that	SCONJ
gujaf-115	357	15	,	,	PUNCT
gujaf-115	357	16	corporate	corporate	ADJ
gujaf-115	357	17	board	board	NOUN
gujaf-115	357	18	dynamic	dynamic	ADJ
gujaf-115	357	19	with	with	ADP
gujaf-115	357	20	the	the	DET
gujaf-115	357	21	support	support	NOUN
gujaf-115	357	22	of	of	ADP
gujaf-115	357	23	audcom	audcom	PROPN
gujaf-115	357	24	plays	play	VERB
gujaf-115	357	25	an	an	DET
gujaf-115	357	26	important	important	ADJ
gujaf-115	357	27	role	role	NOUN
gujaf-115	357	28	on	on	ADP
gujaf-115	357	29	the	the	DET
gujaf-115	357	30	creative	creative	ADJ
gujaf-115	357	31	accounting	accounting	NOUN
gujaf-115	357	32	of	of	ADP
gujaf-115	357	33	quoted	quote	VERB
gujaf-115	357	34	firms	firm	NOUN
gujaf-115	357	35	in	in	ADP
gujaf-115	357	36	nigeria	nigeria	PROPN
gujaf-115	357	37	and	and	CCONJ
gujaf-115	357	38	contributes	contribute	VERB
gujaf-115	357	39	a	a	DET
gujaf-115	357	40	lot	lot	NOUN
gujaf-115	357	41	to	to	ADP
gujaf-115	357	42	the	the	DET
gujaf-115	357	43	reduction	reduction	NOUN
gujaf-115	357	44	of	of	ADP
gujaf-115	357	45	earnings	earning	NOUN
gujaf-115	357	46	manipulation	manipulation	NOUN
gujaf-115	357	47	in	in	ADP
gujaf-115	357	48	the	the	DET
gujaf-115	357	49	firms	firm	NOUN
gujaf-115	357	50	.	.	PUNCT
gujaf-115	358	1	therefore	therefore	ADV
gujaf-115	358	2	,	,	PUNCT
gujaf-115	358	3	a	a	DET
gujaf-115	358	4	strong	strong	ADJ
gujaf-115	358	5	relationship	relationship	NOUN
gujaf-115	358	6	/	/	SYM
gujaf-115	358	7	association	association	NOUN
gujaf-115	358	8	exists	exist	VERB
gujaf-115	358	9	between	between	ADP
gujaf-115	358	10	corporate	corporate	ADJ
gujaf-115	358	11	board	board	NOUN
gujaf-115	358	12	dynamic	dynamic	ADJ
gujaf-115	358	13	,	,	PUNCT
gujaf-115	358	14	audit	audit	NOUN
gujaf-115	358	15	committee	committee	NOUN
gujaf-115	358	16	and	and	CCONJ
gujaf-115	358	17	creative	creative	ADJ
gujaf-115	358	18	accounting	accounting	NOUN
gujaf-115	358	19	.	.	PUNCT
gujaf-115	359	1	based	base	VERB
gujaf-115	359	2	on	on	ADP
gujaf-115	359	3	the	the	DET
gujaf-115	359	4	outcomes	outcome	NOUN
gujaf-115	359	5	of	of	ADP
gujaf-115	359	6	this	this	DET
gujaf-115	359	7	research	research	NOUN
gujaf-115	359	8	study	study	NOUN
gujaf-115	359	9	,	,	PUNCT
gujaf-115	359	10	the	the	DET
gujaf-115	359	11	subsequent	subsequent	ADJ
gujaf-115	359	12	general	general	ADJ
gujaf-115	359	13	recommendations	recommendation	NOUN
gujaf-115	359	14	were	be	AUX
gujaf-115	359	15	made	make	VERB
gujaf-115	359	16	:	:	PUNCT
gujaf-115	359	17	i.	i.	NOUN
gujaf-115	359	18	researchers	researcher	NOUN
gujaf-115	359	19	should	should	AUX
gujaf-115	359	20	use	use	VERB
gujaf-115	359	21	this	this	DET
gujaf-115	359	22	research	research	NOUN
gujaf-115	359	23	study	study	NOUN
gujaf-115	359	24	in	in	ADP
gujaf-115	359	25	validating	validate	VERB
gujaf-115	359	26	tokenism	tokenism	NOUN
gujaf-115	359	27	/	/	SYM
gujaf-115	359	28	critical	critical	ADJ
gujaf-115	359	29	mass	mass	NOUN
gujaf-115	359	30	,	,	PUNCT
gujaf-115	359	31	social	social	ADJ
gujaf-115	359	32	capital	capital	NOUN
gujaf-115	359	33	,	,	PUNCT
gujaf-115	359	34	upper	upper	ADJ
gujaf-115	359	35	echelon	echelon	NOUN
gujaf-115	359	36	,	,	PUNCT
gujaf-115	359	37	efficient	efficient	ADJ
gujaf-115	359	38	contracting	contracting	NOUN
gujaf-115	359	39	,	,	PUNCT
gujaf-115	359	40	resource	resource	NOUN
gujaf-115	359	41	dependency	dependency	NOUN
gujaf-115	359	42	,	,	PUNCT
gujaf-115	359	43	signaling	signal	VERB
gujaf-115	359	44	,	,	PUNCT
gujaf-115	359	45	human	human	ADJ
gujaf-115	359	46	capital	capital	NOUN
gujaf-115	359	47	and	and	CCONJ
gujaf-115	359	48	behavioral	behavioral	ADJ
gujaf-115	359	49	theories	theory	NOUN
gujaf-115	359	50	.	.	PUNCT
gujaf-115	360	1	they	they	PRON
gujaf-115	360	2	should	should	AUX
gujaf-115	360	3	use	use	VERB
gujaf-115	360	4	the	the	DET
gujaf-115	360	5	study	study	NOUN
gujaf-115	360	6	as	as	ADP
gujaf-115	360	7	reference	reference	NOUN
gujaf-115	360	8	to	to	ADP
gujaf-115	360	9	literature	literature	NOUN
gujaf-115	360	10	.	.	PUNCT
gujaf-115	361	1	board	board	NOUN
gujaf-115	361	2	ethnicity	ethnicity	NOUN
gujaf-115	361	3	,	,	PUNCT
gujaf-115	361	4	board	board	NOUN
gujaf-115	361	5	capability	capability	NOUN
gujaf-115	361	6	and	and	CCONJ
gujaf-115	361	7	audit	audit	NOUN
gujaf-115	361	8	committee	committee	NOUN
gujaf-115	361	9	should	should	AUX
gujaf-115	361	10	be	be	AUX
gujaf-115	361	11	used	use	VERB
gujaf-115	361	12	to	to	PART
gujaf-115	361	13	conduct	conduct	VERB
gujaf-115	361	14	studies	study	NOUN
gujaf-115	361	15	in	in	ADP
gujaf-115	361	16	different	different	ADJ
gujaf-115	361	17	environment	environment	NOUN
gujaf-115	361	18	and	and	CCONJ
gujaf-115	361	19	periods	period	NOUN
gujaf-115	361	20	especially	especially	ADV
gujaf-115	361	21	by	by	ADP
gujaf-115	361	22	adopting	adopt	VERB
gujaf-115	361	23	ethnicity	ethnicity	NOUN
gujaf-115	361	24	score	score	NOUN
gujaf-115	361	25	,	,	PUNCT
gujaf-115	361	26	capability	capability	NOUN
gujaf-115	361	27	score	score	NOUN
gujaf-115	361	28	and	and	CCONJ
gujaf-115	361	29	audit	audit	NOUN
gujaf-115	361	30	committee	committee	NOUN
gujaf-115	361	31	score	score	NOUN
gujaf-115	361	32	as	as	ADP
gujaf-115	361	33	their	their	PRON
gujaf-115	361	34	measurement	measurement	NOUN
gujaf-115	361	35	across	across	ADP
gujaf-115	361	36	the	the	DET
gujaf-115	361	37	globe	globe	NOUN
gujaf-115	361	38	.	.	PUNCT
gujaf-115	362	1	ii	ii	PROPN
gujaf-115	362	2	.	.	PUNCT
gujaf-115	363	1	regulatory	regulatory	ADJ
gujaf-115	363	2	bodies	body	NOUN
gujaf-115	363	3	such	such	ADJ
gujaf-115	363	4	as	as	ADP
gujaf-115	363	5	sec	sec	PROPN
gujaf-115	363	6	should	should	AUX
gujaf-115	363	7	use	use	VERB
gujaf-115	363	8	the	the	DET
gujaf-115	363	9	findings	finding	NOUN
gujaf-115	363	10	of	of	ADP
gujaf-115	363	11	this	this	DET
gujaf-115	363	12	study	study	NOUN
gujaf-115	363	13	and	and	CCONJ
gujaf-115	363	14	come	come	VERB
gujaf-115	363	15	up	up	ADP
gujaf-115	363	16	with	with	ADP
gujaf-115	363	17	policies	policy	NOUN
gujaf-115	363	18	that	that	PRON
gujaf-115	363	19	will	will	AUX
gujaf-115	363	20	improve	improve	VERB
gujaf-115	363	21	the	the	DET
gujaf-115	363	22	quality	quality	NOUN
gujaf-115	363	23	of	of	ADP
gujaf-115	363	24	the	the	DET
gujaf-115	363	25	corporate	corporate	ADJ
gujaf-115	363	26	governance	governance	NOUN
gujaf-115	363	27	codes	code	NOUN
gujaf-115	363	28	and	and	CCONJ
gujaf-115	363	29	prevent	prevent	VERB
gujaf-115	363	30	bad	bad	ADJ
gujaf-115	363	31	creative	creative	ADJ
gujaf-115	363	32	accounting	accounting	NOUN
gujaf-115	363	33	.	.	PUNCT
gujaf-115	364	1	iii	iii	X
gujaf-115	364	2	.	.	NOUN
gujaf-115	364	3	potential	potential	NOUN
gujaf-115	364	4	and	and	CCONJ
gujaf-115	364	5	existing	exist	VERB
gujaf-115	364	6	investors	investor	NOUN
gujaf-115	364	7	should	should	AUX
gujaf-115	364	8	use	use	VERB
gujaf-115	364	9	the	the	DET
gujaf-115	364	10	conclusions	conclusion	NOUN
gujaf-115	364	11	of	of	ADP
gujaf-115	364	12	the	the	DET
gujaf-115	364	13	study	study	NOUN
gujaf-115	364	14	in	in	ADP
gujaf-115	364	15	order	order	NOUN
gujaf-115	364	16	to	to	PART
gujaf-115	364	17	take	take	VERB
gujaf-115	364	18	wise	wise	ADJ
gujaf-115	364	19	investment	investment	NOUN
gujaf-115	364	20	choices	choice	NOUN
gujaf-115	364	21	especially	especially	ADV
gujaf-115	364	22	by	by	ADP
gujaf-115	364	23	avoiding	avoid	VERB
gujaf-115	364	24	companies	company	NOUN
gujaf-115	364	25	that	that	PRON
gujaf-115	364	26	were	be	AUX
gujaf-115	364	27	involved	involve	VERB
gujaf-115	364	28	in	in	ADP
gujaf-115	364	29	bad	bad	ADJ
gujaf-115	364	30	em	em	PRON
gujaf-115	364	31	.	.	PUNCT
gujaf-115	365	1	moreover	moreover	ADV
gujaf-115	365	2	,	,	PUNCT
gujaf-115	365	3	based	base	VERB
gujaf-115	365	4	on	on	ADP
gujaf-115	365	5	the	the	DET
gujaf-115	365	6	outcomes	outcome	NOUN
gujaf-115	365	7	and	and	CCONJ
gujaf-115	365	8	conclusions	conclusion	NOUN
gujaf-115	365	9	of	of	ADP
gujaf-115	365	10	this	this	DET
gujaf-115	365	11	study	study	NOUN
gujaf-115	365	12	,	,	PUNCT
gujaf-115	365	13	it	it	PRON
gujaf-115	365	14	was	be	AUX
gujaf-115	365	15	specifically	specifically	ADV
gujaf-115	365	16	recommended	recommend	VERB
gujaf-115	365	17	that	that	SCONJ
gujaf-115	365	18	:	:	PUNCT
gujaf-115	365	19	i.	i.	NOUN
gujaf-115	365	20	the	the	DET
gujaf-115	365	21	management	management	NOUN
gujaf-115	365	22	of	of	ADP
gujaf-115	365	23	public	public	ADJ
gujaf-115	365	24	quoted	quote	VERB
gujaf-115	365	25	companies	company	NOUN
gujaf-115	365	26	in	in	ADP
gujaf-115	365	27	nigeria	nigeria	PROPN
gujaf-115	365	28	should	should	AUX
gujaf-115	365	29	increase	increase	VERB
gujaf-115	365	30	the	the	DET
gujaf-115	365	31	presence	presence	NOUN
gujaf-115	365	32	of	of	ADP
gujaf-115	365	33	women	woman	NOUN
gujaf-115	365	34	directors	director	NOUN
gujaf-115	365	35	on	on	ADP
gujaf-115	365	36	boards	board	NOUN
gujaf-115	365	37	.	.	PUNCT
gujaf-115	366	1	the	the	DET
gujaf-115	366	2	portion	portion	NOUN
gujaf-115	366	3	of	of	ADP
gujaf-115	366	4	female	female	ADJ
gujaf-115	366	5	members	member	NOUN
gujaf-115	366	6	on	on	ADP
gujaf-115	366	7	board	board	NOUN
gujaf-115	366	8	should	should	AUX
gujaf-115	366	9	be	be	AUX
gujaf-115	366	10	30	30	NUM
gujaf-115	366	11	%	%	NOUN
gujaf-115	366	12	as	as	SCONJ
gujaf-115	366	13	proposed	propose	VERB
gujaf-115	366	14	by	by	ADP
gujaf-115	366	15	the	the	DET
gujaf-115	366	16	critical	critical	ADJ
gujaf-115	366	17	mass	mass	NOUN
gujaf-115	366	18	theory	theory	NOUN
gujaf-115	366	19	and	and	CCONJ
gujaf-115	366	20	that	that	PRON
gujaf-115	366	21	of	of	ADP
gujaf-115	366	22	male	male	ADJ
gujaf-115	366	23	members	member	NOUN
gujaf-115	366	24	should	should	AUX
gujaf-115	366	25	be	be	AUX
gujaf-115	366	26	70	70	NUM
gujaf-115	366	27	%	%	NOUN
gujaf-115	366	28	as	as	SCONJ
gujaf-115	366	29	this	this	PRON
gujaf-115	366	30	will	will	AUX
gujaf-115	366	31	promote	promote	VERB
gujaf-115	366	32	gender	gender	NOUN
gujaf-115	366	33	balance	balance	NOUN
gujaf-115	366	34	on	on	ADP
gujaf-115	366	35	the	the	DET
gujaf-115	366	36	board	board	NOUN
gujaf-115	366	37	as	as	SCONJ
gujaf-115	366	38	advocated	advocate	VERB
gujaf-115	366	39	by	by	ADP
gujaf-115	366	40	sustainable	sustainable	ADJ
gujaf-115	366	41	development	development	NOUN
gujaf-115	366	42	goals	goal	NOUN
gujaf-115	366	43	.	.	PUNCT
gujaf-115	367	1	the	the	DET
gujaf-115	367	2	existence	existence	NOUN
gujaf-115	367	3	of	of	ADP
gujaf-115	367	4	more	more	ADJ
gujaf-115	367	5	females	female	NOUN
gujaf-115	367	6	on	on	ADP
gujaf-115	367	7	board	board	NOUN
gujaf-115	367	8	will	will	AUX
gujaf-115	367	9	greatly	greatly	ADV
gujaf-115	367	10	assist	assist	VERB
gujaf-115	367	11	in	in	ADP
gujaf-115	367	12	mitigating	mitigate	VERB
gujaf-115	367	13	earnings	earning	NOUN
gujaf-115	367	14	management	management	NOUN
gujaf-115	367	15	because	because	SCONJ
gujaf-115	367	16	of	of	ADP
gujaf-115	367	17	their	their	PRON
gujaf-115	367	18	monitoring	monitoring	NOUN
gujaf-115	367	19	mechanism	mechanism	NOUN
gujaf-115	367	20	and	and	CCONJ
gujaf-115	367	21	adherence	adherence	NOUN
gujaf-115	367	22	to	to	PART
gujaf-115	367	23	laid	lay	VERB
gujaf-115	367	24	down	down	ADP
gujaf-115	367	25	rules	rule	NOUN
gujaf-115	367	26	,	,	PUNCT
gujaf-115	367	27	regulations	regulation	NOUN
gujaf-115	367	28	,	,	PUNCT
gujaf-115	367	29	standards	standard	NOUN
gujaf-115	367	30	,	,	PUNCT
gujaf-115	367	31	policies	policy	NOUN
gujaf-115	367	32	and	and	CCONJ
gujaf-115	367	33	organization	organization	NOUN
gujaf-115	367	34	’s	’s	PART
gujaf-115	367	35	ethics	ethic	NOUN
gujaf-115	367	36	.	.	PUNCT
gujaf-115	368	1	17	17	NUM
gujaf-115	368	2	ii	ii	NOUN
gujaf-115	368	3	.	.	PUNCT
gujaf-115	369	1	the	the	DET
gujaf-115	369	2	listed	list	VERB
gujaf-115	369	3	companies	company	NOUN
gujaf-115	369	4	in	in	ADP
gujaf-115	369	5	nigeria	nigeria	PROPN
gujaf-115	369	6	should	should	AUX
gujaf-115	369	7	try	try	VERB
gujaf-115	369	8	as	as	ADV
gujaf-115	369	9	much	much	ADV
gujaf-115	369	10	as	as	ADP
gujaf-115	369	11	possible	possible	ADJ
gujaf-115	369	12	to	to	PART
gujaf-115	369	13	maintain	maintain	VERB
gujaf-115	369	14	the	the	DET
gujaf-115	369	15	presence	presence	NOUN
gujaf-115	369	16	of	of	ADP
gujaf-115	369	17	at	at	ADV
gujaf-115	369	18	least	least	ADV
gujaf-115	369	19	four	four	NUM
gujaf-115	369	20	different	different	ADJ
gujaf-115	369	21	nigerian	nigerian	ADJ
gujaf-115	369	22	ethnic	ethnic	ADJ
gujaf-115	369	23	groups	group	NOUN
gujaf-115	369	24	on	on	ADP
gujaf-115	369	25	their	their	PRON
gujaf-115	369	26	board	board	NOUN
gujaf-115	369	27	since	since	SCONJ
gujaf-115	369	28	the	the	DET
gujaf-115	369	29	appointment	appointment	NOUN
gujaf-115	369	30	of	of	ADP
gujaf-115	369	31	directors	director	NOUN
gujaf-115	369	32	from	from	ADP
gujaf-115	369	33	different	different	ADJ
gujaf-115	369	34	ethnic	ethnic	ADJ
gujaf-115	369	35	background	background	NOUN
gujaf-115	369	36	has	have	AUX
gujaf-115	369	37	proven	prove	VERB
gujaf-115	369	38	to	to	PART
gujaf-115	369	39	curtail	curtail	VERB
gujaf-115	369	40	earnings	earning	NOUN
gujaf-115	369	41	management	management	NOUN
gujaf-115	369	42	level	level	NOUN
gujaf-115	369	43	.	.	PUNCT
gujaf-115	370	1	this	this	PRON
gujaf-115	370	2	is	be	AUX
gujaf-115	370	3	because	because	SCONJ
gujaf-115	370	4	of	of	ADP
gujaf-115	370	5	their	their	PRON
gujaf-115	370	6	different	different	ADJ
gujaf-115	370	7	norms	norm	NOUN
gujaf-115	370	8	and	and	CCONJ
gujaf-115	370	9	values	value	NOUN
gujaf-115	370	10	and	and	CCONJ
gujaf-115	370	11	religious	religious	ADJ
gujaf-115	370	12	background	background	NOUN
gujaf-115	370	13	and	and	CCONJ
gujaf-115	370	14	that	that	PRON
gujaf-115	370	15	serves	serve	VERB
gujaf-115	370	16	as	as	ADP
gujaf-115	370	17	monitoring	monitor	VERB
gujaf-115	370	18	mechanisms	mechanism	NOUN
gujaf-115	370	19	.	.	PUNCT
gujaf-115	371	1	iii	iii	X
gujaf-115	371	2	.	.	PUNCT
gujaf-115	372	1	the	the	DET
gujaf-115	372	2	quoted	quote	VERB
gujaf-115	372	3	firms	firm	NOUN
gujaf-115	372	4	in	in	ADP
gujaf-115	372	5	nigeria	nigeria	PROPN
gujaf-115	372	6	should	should	AUX
gujaf-115	372	7	boost	boost	VERB
gujaf-115	372	8	the	the	DET
gujaf-115	372	9	appointment	appointment	NOUN
gujaf-115	372	10	of	of	ADP
gujaf-115	372	11	directors	director	NOUN
gujaf-115	372	12	with	with	ADP
gujaf-115	372	13	national	national	ADJ
gujaf-115	372	14	honor	honor	NOUN
gujaf-115	372	15	as	as	SCONJ
gujaf-115	372	16	it	it	PRON
gujaf-115	372	17	has	have	AUX
gujaf-115	372	18	proven	prove	VERB
gujaf-115	372	19	to	to	PART
gujaf-115	372	20	reduce	reduce	VERB
gujaf-115	372	21	the	the	DET
gujaf-115	372	22	earnings	earning	NOUN
gujaf-115	372	23	manipulation	manipulation	NOUN
gujaf-115	372	24	of	of	ADP
gujaf-115	372	25	the	the	DET
gujaf-115	372	26	firms	firm	NOUN
gujaf-115	372	27	.	.	PUNCT
gujaf-115	373	1	this	this	PRON
gujaf-115	373	2	is	be	AUX
gujaf-115	373	3	because	because	SCONJ
gujaf-115	373	4	the	the	DET
gujaf-115	373	5	reputable	reputable	ADJ
gujaf-115	373	6	directors	director	NOUN
gujaf-115	373	7	try	try	VERB
gujaf-115	373	8	as	as	ADV
gujaf-115	373	9	much	much	ADV
gujaf-115	373	10	as	as	ADP
gujaf-115	373	11	possible	possible	ADJ
gujaf-115	373	12	to	to	PART
gujaf-115	373	13	ensure	ensure	VERB
gujaf-115	373	14	that	that	SCONJ
gujaf-115	373	15	fraud	fraud	NOUN
gujaf-115	373	16	,	,	PUNCT
gujaf-115	373	17	irregularities	irregularity	NOUN
gujaf-115	373	18	,	,	PUNCT
gujaf-115	373	19	and	and	CCONJ
gujaf-115	373	20	earnings	earning	NOUN
gujaf-115	373	21	manipulation	manipulation	NOUN
gujaf-115	373	22	have	have	AUX
gujaf-115	373	23	not	not	PART
gujaf-115	373	24	been	be	AUX
gujaf-115	373	25	committed	commit	VERB
gujaf-115	373	26	under	under	ADP
gujaf-115	373	27	their	their	PRON
gujaf-115	373	28	watch	watch	NOUN
gujaf-115	373	29	because	because	SCONJ
gujaf-115	373	30	they	they	PRON
gujaf-115	373	31	have	have	VERB
gujaf-115	373	32	integrity	integrity	NOUN
gujaf-115	373	33	to	to	PART
gujaf-115	373	34	protect	protect	VERB
gujaf-115	373	35	.	.	PUNCT
gujaf-115	374	1	at	at	ADV
gujaf-115	374	2	least	least	ADV
gujaf-115	374	3	40	40	NUM
gujaf-115	374	4	%	%	NOUN
gujaf-115	374	5	of	of	ADP
gujaf-115	374	6	the	the	DET
gujaf-115	374	7	board	board	NOUN
gujaf-115	374	8	members	member	NOUN
gujaf-115	374	9	should	should	AUX
gujaf-115	374	10	be	be	AUX
gujaf-115	374	11	allocated	allocate	VERB
gujaf-115	374	12	to	to	ADP
gujaf-115	374	13	reputable	reputable	ADJ
gujaf-115	374	14	directors	director	NOUN
gujaf-115	374	15	.	.	PUNCT
gujaf-115	375	1	iv	iv	X
gujaf-115	375	2	.	.	PROPN
gujaf-115	375	3	board	board	NOUN
gujaf-115	375	4	nationality	nationality	NOUN
gujaf-115	375	5	cuts	cut	VERB
gujaf-115	375	6	the	the	DET
gujaf-115	375	7	degree	degree	NOUN
gujaf-115	375	8	of	of	ADP
gujaf-115	375	9	creative	creative	ADJ
gujaf-115	375	10	accounting	accounting	NOUN
gujaf-115	375	11	of	of	ADP
gujaf-115	375	12	quoted	quote	VERB
gujaf-115	375	13	firms	firm	NOUN
gujaf-115	375	14	in	in	ADP
gujaf-115	375	15	nigeria	nigeria	PROPN
gujaf-115	375	16	.	.	PUNCT
gujaf-115	376	1	therefore	therefore	ADV
gujaf-115	376	2	,	,	PUNCT
gujaf-115	376	3	the	the	DET
gujaf-115	376	4	listed	list	VERB
gujaf-115	376	5	companies	company	NOUN
gujaf-115	376	6	of	of	ADP
gujaf-115	376	7	nigeria	nigeria	PROPN
gujaf-115	376	8	should	should	AUX
gujaf-115	376	9	allocate	allocate	VERB
gujaf-115	376	10	at	at	ADV
gujaf-115	376	11	least	least	ADV
gujaf-115	376	12	30	30	NUM
gujaf-115	376	13	%	%	NOUN
gujaf-115	376	14	of	of	ADP
gujaf-115	376	15	their	their	PRON
gujaf-115	376	16	board	board	NOUN
gujaf-115	376	17	membership	membership	NOUN
gujaf-115	376	18	to	to	ADP
gujaf-115	376	19	foreign	foreign	ADJ
gujaf-115	376	20	directors	director	NOUN
gujaf-115	376	21	especially	especially	ADV
gujaf-115	376	22	those	those	PRON
gujaf-115	376	23	from	from	ADP
gujaf-115	376	24	advanced	advanced	ADJ
gujaf-115	376	25	countries	country	NOUN
gujaf-115	376	26	because	because	SCONJ
gujaf-115	376	27	foreign	foreign	ADJ
gujaf-115	376	28	directors	director	NOUN
gujaf-115	376	29	have	have	AUX
gujaf-115	376	30	proven	prove	VERB
gujaf-115	376	31	to	to	PART
gujaf-115	376	32	possess	possess	VERB
gujaf-115	376	33	the	the	DET
gujaf-115	376	34	ability	ability	NOUN
gujaf-115	376	35	of	of	ADP
gujaf-115	376	36	reducing	reduce	VERB
gujaf-115	376	37	earnings	earning	NOUN
gujaf-115	376	38	management	management	NOUN
gujaf-115	376	39	through	through	ADP
gujaf-115	376	40	their	their	PRON
gujaf-115	376	41	connections	connection	NOUN
gujaf-115	376	42	,	,	PUNCT
gujaf-115	376	43	expertise	expertise	NOUN
gujaf-115	376	44	,	,	PUNCT
gujaf-115	376	45	knowledge	knowledge	NOUN
gujaf-115	376	46	,	,	PUNCT
gujaf-115	376	47	experience	experience	NOUN
gujaf-115	376	48	,	,	PUNCT
gujaf-115	376	49	skills	skill	NOUN
gujaf-115	376	50	,	,	PUNCT
gujaf-115	376	51	and	and	CCONJ
gujaf-115	376	52	monitoring	monitor	VERB
gujaf-115	376	53	power	power	NOUN
gujaf-115	376	54	.	.	PUNCT
gujaf-115	377	1	v.	v.	ADP
gujaf-115	377	2	board	board	PROPN
gujaf-115	377	3	risk	risk	NOUN
gujaf-115	377	4	increases	increase	VERB
gujaf-115	377	5	the	the	DET
gujaf-115	377	6	level	level	NOUN
gujaf-115	377	7	of	of	ADP
gujaf-115	377	8	the	the	DET
gujaf-115	377	9	creative	creative	ADJ
gujaf-115	377	10	accounting	accounting	NOUN
gujaf-115	377	11	in	in	ADP
gujaf-115	377	12	quoted	quote	VERB
gujaf-115	377	13	companies	company	NOUN
gujaf-115	377	14	of	of	ADP
gujaf-115	377	15	nigeria	nigeria	PROPN
gujaf-115	377	16	based	base	VERB
gujaf-115	377	17	on	on	ADP
gujaf-115	377	18	the	the	DET
gujaf-115	377	19	statistical	statistical	ADJ
gujaf-115	377	20	outcome	outcome	NOUN
gujaf-115	377	21	of	of	ADP
gujaf-115	377	22	this	this	DET
gujaf-115	377	23	study	study	NOUN
gujaf-115	377	24	.	.	PUNCT
gujaf-115	378	1	therefore	therefore	ADV
gujaf-115	378	2	,	,	PUNCT
gujaf-115	378	3	the	the	DET
gujaf-115	378	4	boards	board	NOUN
gujaf-115	378	5	should	should	AUX
gujaf-115	378	6	ensure	ensure	VERB
gujaf-115	378	7	that	that	SCONJ
gujaf-115	378	8	all	all	DET
gujaf-115	378	9	boards	board	NOUN
gujaf-115	378	10	establish	establish	VERB
gujaf-115	378	11	sound	sound	ADJ
gujaf-115	378	12	risk	risk	NOUN
gujaf-115	378	13	management	management	NOUN
gujaf-115	378	14	committees	committee	NOUN
gujaf-115	378	15	in	in	ADP
gujaf-115	378	16	their	their	PRON
gujaf-115	378	17	firms	firm	NOUN
gujaf-115	378	18	as	as	SCONJ
gujaf-115	378	19	this	this	DET
gujaf-115	378	20	study	study	NOUN
gujaf-115	378	21	discovered	discover	VERB
gujaf-115	378	22	that	that	SCONJ
gujaf-115	378	23	most	most	ADJ
gujaf-115	378	24	of	of	ADP
gujaf-115	378	25	the	the	DET
gujaf-115	378	26	firms	firm	NOUN
gujaf-115	378	27	have	have	AUX
gujaf-115	378	28	not	not	PART
gujaf-115	378	29	established	establish	VERB
gujaf-115	378	30	the	the	DET
gujaf-115	378	31	risk	risk	NOUN
gujaf-115	378	32	management	management	NOUN
gujaf-115	378	33	committee	committee	NOUN
gujaf-115	378	34	but	but	CCONJ
gujaf-115	378	35	rather	rather	ADV
gujaf-115	378	36	their	their	PRON
gujaf-115	378	37	function	function	NOUN
gujaf-115	378	38	has	have	AUX
gujaf-115	378	39	been	be	AUX
gujaf-115	378	40	handled	handle	VERB
gujaf-115	378	41	by	by	ADP
gujaf-115	378	42	audit	audit	NOUN
gujaf-115	378	43	committee	committee	NOUN
gujaf-115	378	44	.	.	PUNCT
gujaf-115	379	1	if	if	SCONJ
gujaf-115	379	2	the	the	DET
gujaf-115	379	3	all	all	DET
gujaf-115	379	4	the	the	DET
gujaf-115	379	5	firms	firm	NOUN
gujaf-115	379	6	establish	establish	VERB
gujaf-115	379	7	the	the	DET
gujaf-115	379	8	committee	committee	NOUN
gujaf-115	379	9	,	,	PUNCT
gujaf-115	379	10	it	it	PRON
gujaf-115	379	11	’s	’	VERB
gujaf-115	379	12	possible	possible	ADJ
gujaf-115	379	13	the	the	DET
gujaf-115	379	14	outcome	outcome	NOUN
gujaf-115	379	15	of	of	ADP
gujaf-115	379	16	this	this	DET
gujaf-115	379	17	research	research	NOUN
gujaf-115	379	18	might	might	AUX
gujaf-115	379	19	differ	differ	VERB
gujaf-115	379	20	.	.	PUNCT
gujaf-115	380	1	vi	vi	X
gujaf-115	380	2	.	.	PROPN
gujaf-115	380	3	board	board	NOUN
gujaf-115	380	4	capability	capability	NOUN
gujaf-115	380	5	has	have	VERB
gujaf-115	380	6	no	no	DET
gujaf-115	380	7	contribution	contribution	NOUN
gujaf-115	380	8	to	to	ADP
gujaf-115	380	9	creative	creative	ADJ
gujaf-115	380	10	accounting	accounting	NOUN
gujaf-115	380	11	of	of	ADP
gujaf-115	380	12	quoted	quote	VERB
gujaf-115	380	13	firms	firm	NOUN
gujaf-115	380	14	in	in	ADP
gujaf-115	380	15	nigeria	nigeria	PROPN
gujaf-115	380	16	.	.	PUNCT
gujaf-115	381	1	if	if	SCONJ
gujaf-115	381	2	the	the	DET
gujaf-115	381	3	outcome	outcome	NOUN
gujaf-115	381	4	of	of	ADP
gujaf-115	381	5	this	this	DET
gujaf-115	381	6	finding	finding	NOUN
gujaf-115	381	7	is	be	AUX
gujaf-115	381	8	to	to	PART
gujaf-115	381	9	be	be	AUX
gujaf-115	381	10	differed	differ	VERB
gujaf-115	381	11	,	,	PUNCT
gujaf-115	381	12	therefore	therefore	ADV
gujaf-115	381	13	,	,	PUNCT
gujaf-115	381	14	the	the	DET
gujaf-115	381	15	companies	company	NOUN
gujaf-115	381	16	should	should	AUX
gujaf-115	381	17	put	put	VERB
gujaf-115	381	18	in	in	ADP
gujaf-115	381	19	place	place	NOUN
gujaf-115	381	20	control	control	NOUN
gujaf-115	381	21	mechanisms	mechanism	NOUN
gujaf-115	381	22	that	that	PRON
gujaf-115	381	23	will	will	AUX
gujaf-115	381	24	ensure	ensure	VERB
gujaf-115	381	25	the	the	DET
gujaf-115	381	26	highly	highly	ADV
gujaf-115	381	27	skilled	skilled	ADJ
gujaf-115	381	28	,	,	PUNCT
gujaf-115	381	29	knowledgeable	knowledgeable	ADJ
gujaf-115	381	30	,	,	PUNCT
gujaf-115	381	31	experienced	experienced	ADJ
gujaf-115	381	32	directors	director	NOUN
gujaf-115	381	33	on	on	ADP
gujaf-115	381	34	the	the	DET
gujaf-115	381	35	boards	board	NOUN
gujaf-115	381	36	are	be	AUX
gujaf-115	381	37	highly	highly	ADV
gujaf-115	381	38	utilize	utilize	ADJ
gujaf-115	381	39	and	and	CCONJ
gujaf-115	381	40	monitored	monitor	VERB
gujaf-115	381	41	to	to	PART
gujaf-115	381	42	ensure	ensure	VERB
gujaf-115	381	43	that	that	SCONJ
gujaf-115	381	44	they	they	PRON
gujaf-115	381	45	display	display	VERB
gujaf-115	381	46	well	well	ADV
gujaf-115	381	47	of	of	ADP
gujaf-115	381	48	expertise	expertise	NOUN
gujaf-115	381	49	and	and	CCONJ
gujaf-115	381	50	knowledge	knowledge	NOUN
gujaf-115	381	51	in	in	ADP
gujaf-115	381	52	reducing	reduce	VERB
gujaf-115	381	53	the	the	DET
gujaf-115	381	54	degree	degree	NOUN
gujaf-115	381	55	of	of	ADP
gujaf-115	381	56	em	em	PRON
gujaf-115	381	57	in	in	ADP
gujaf-115	381	58	the	the	DET
gujaf-115	381	59	firms	firm	NOUN
gujaf-115	381	60	.	.	PUNCT
gujaf-115	382	1	vii	vii	PROPN
gujaf-115	382	2	.	.	PROPN
gujaf-115	382	3	audcom	audcom	PROPN
gujaf-115	382	4	was	be	AUX
gujaf-115	382	5	found	find	VERB
gujaf-115	382	6	to	to	PART
gujaf-115	382	7	be	be	AUX
gujaf-115	382	8	supporting	support	VERB
gujaf-115	382	9	board	board	NOUN
gujaf-115	382	10	gender	gender	NOUN
gujaf-115	382	11	diversity	diversity	NOUN
gujaf-115	382	12	in	in	ADP
gujaf-115	382	13	reducing	reduce	VERB
gujaf-115	382	14	the	the	DET
gujaf-115	382	15	creative	creative	ADJ
gujaf-115	382	16	accounting	accounting	NOUN
gujaf-115	382	17	of	of	ADP
gujaf-115	382	18	quoted	quote	VERB
gujaf-115	382	19	firms	firm	NOUN
gujaf-115	382	20	in	in	ADP
gujaf-115	382	21	nigeria	nigeria	PROPN
gujaf-115	382	22	.	.	PUNCT
gujaf-115	383	1	therefore	therefore	ADV
gujaf-115	383	2	,	,	PUNCT
gujaf-115	383	3	the	the	DET
gujaf-115	383	4	boards	board	NOUN
gujaf-115	383	5	of	of	ADP
gujaf-115	383	6	the	the	DET
gujaf-115	383	7	companies	company	NOUN
gujaf-115	383	8	should	should	AUX
gujaf-115	383	9	ensure	ensure	VERB
gujaf-115	383	10	audit	audit	NOUN
gujaf-115	383	11	committees	committee	NOUN
gujaf-115	383	12	’	'	PUNCT
gujaf-115	383	13	compliance	compliance	NOUN
gujaf-115	383	14	with	with	ADP
gujaf-115	383	15	corporate	corporate	ADJ
gujaf-115	383	16	governance	governance	NOUN
gujaf-115	383	17	codes	code	NOUN
gujaf-115	383	18	especially	especially	ADV
gujaf-115	383	19	by	by	ADP
gujaf-115	383	20	ensuring	ensure	VERB
gujaf-115	383	21	a	a	DET
gujaf-115	383	22	gender	gender	NOUN
gujaf-115	383	23	diverse	diverse	ADJ
gujaf-115	383	24	audit	audit	NOUN
gujaf-115	383	25	committees	committee	NOUN
gujaf-115	383	26	,	,	PUNCT
gujaf-115	383	27	having	have	VERB
gujaf-115	383	28	the	the	DET
gujaf-115	383	29	right	right	ADJ
gujaf-115	383	30	size	size	NOUN
gujaf-115	383	31	,	,	PUNCT
gujaf-115	383	32	holding	hold	VERB
gujaf-115	383	33	meetings	meeting	NOUN
gujaf-115	383	34	frequently	frequently	ADV
gujaf-115	383	35	,	,	PUNCT
gujaf-115	383	36	attendance	attendance	NOUN
gujaf-115	383	37	of	of	ADP
gujaf-115	383	38	meetings	meeting	NOUN
gujaf-115	383	39	regularly	regularly	ADV
gujaf-115	383	40	by	by	ADP
gujaf-115	383	41	members	member	NOUN
gujaf-115	383	42	,	,	PUNCT
gujaf-115	383	43	having	have	VERB
gujaf-115	383	44	financial	financial	ADJ
gujaf-115	383	45	expertise	expertise	NOUN
gujaf-115	383	46	as	as	ADP
gujaf-115	383	47	members	member	NOUN
gujaf-115	383	48	of	of	ADP
gujaf-115	383	49	the	the	DET
gujaf-115	383	50	committee	committee	NOUN
gujaf-115	383	51	and	and	CCONJ
gujaf-115	383	52	having	have	VERB
gujaf-115	383	53	independent	independent	ADJ
gujaf-115	383	54	members	member	NOUN
gujaf-115	383	55	when	when	SCONJ
gujaf-115	383	56	constituting	constitute	VERB
gujaf-115	383	57	a	a	DET
gujaf-115	383	58	gender	gender	NOUN
gujaf-115	383	59	diverse	diverse	ADJ
gujaf-115	383	60	board	board	NOUN
gujaf-115	383	61	since	since	SCONJ
gujaf-115	383	62	the	the	DET
gujaf-115	383	63	ability	ability	NOUN
gujaf-115	383	64	of	of	ADP
gujaf-115	383	65	the	the	DET
gujaf-115	383	66	board	board	NOUN
gujaf-115	383	67	gender	gender	NOUN
gujaf-115	383	68	diversity	diversity	NOUN
gujaf-115	383	69	to	to	PART
gujaf-115	383	70	reduce	reduce	VERB
gujaf-115	383	71	earnings	earning	NOUN
gujaf-115	383	72	manipulation	manipulation	NOUN
gujaf-115	383	73	passes	pass	VERB
gujaf-115	383	74	through	through	ADP
gujaf-115	383	75	the	the	DET
gujaf-115	383	76	audit	audit	NOUN
gujaf-115	383	77	committee	committee	NOUN
gujaf-115	383	78	.	.	PUNCT
gujaf-115	384	1	viii	viii	PROPN
gujaf-115	384	2	.	.	PUNCT
gujaf-115	385	1	board	board	NOUN
gujaf-115	385	2	ethnicity	ethnicity	NOUN
gujaf-115	385	3	reduces	reduce	VERB
gujaf-115	385	4	the	the	DET
gujaf-115	385	5	em	em	PRON
gujaf-115	385	6	of	of	ADP
gujaf-115	385	7	quoted	quote	VERB
gujaf-115	385	8	firms	firm	NOUN
gujaf-115	385	9	in	in	ADP
gujaf-115	385	10	nigeria	nigeria	PROPN
gujaf-115	385	11	through	through	ADP
gujaf-115	385	12	the	the	DET
gujaf-115	385	13	support	support	NOUN
gujaf-115	385	14	of	of	ADP
gujaf-115	385	15	audit	audit	NOUN
gujaf-115	385	16	committees	committee	NOUN
gujaf-115	385	17	.	.	PUNCT
gujaf-115	386	1	therefore	therefore	ADV
gujaf-115	386	2	,	,	PUNCT
gujaf-115	386	3	this	this	DET
gujaf-115	386	4	research	research	NOUN
gujaf-115	386	5	study	study	NOUN
gujaf-115	386	6	recommended	recommend	VERB
gujaf-115	386	7	that	that	SCONJ
gujaf-115	386	8	,	,	PUNCT
gujaf-115	386	9	the	the	DET
gujaf-115	386	10	companies	company	NOUN
gujaf-115	386	11	should	should	AUX
gujaf-115	386	12	appoint	appoint	VERB
gujaf-115	386	13	members	member	NOUN
gujaf-115	386	14	from	from	ADP
gujaf-115	386	15	different	different	ADJ
gujaf-115	386	16	nigerian	nigerian	ADJ
gujaf-115	386	17	ethnic	ethnic	ADJ
gujaf-115	386	18	groups	group	NOUN
gujaf-115	386	19	and	and	CCONJ
gujaf-115	386	20	ensure	ensure	VERB
gujaf-115	386	21	that	that	SCONJ
gujaf-115	386	22	a	a	DET
gujaf-115	386	23	strong	strong	ADJ
gujaf-115	386	24	audit	audit	NOUN
gujaf-115	386	25	committee	committee	NOUN
gujaf-115	386	26	is	be	AUX
gujaf-115	386	27	in	in	ADP
gujaf-115	386	28	place	place	NOUN
gujaf-115	386	29	to	to	PART
gujaf-115	386	30	help	help	VERB
gujaf-115	386	31	curtail	curtail	VERB
gujaf-115	386	32	earnings	earning	NOUN
gujaf-115	386	33	manipulation	manipulation	NOUN
gujaf-115	386	34	in	in	ADP
gujaf-115	386	35	the	the	DET
gujaf-115	386	36	firms	firm	NOUN
gujaf-115	386	37	.	.	PUNCT
gujaf-115	387	1	ix	ix	INTJ
gujaf-115	387	2	.	.	PUNCT
gujaf-115	388	1	the	the	DET
gujaf-115	388	2	listed	list	VERB
gujaf-115	388	3	companies	company	NOUN
gujaf-115	388	4	in	in	ADP
gujaf-115	388	5	nigeria	nigeria	PROPN
gujaf-115	388	6	board	board	NOUN
gujaf-115	388	7	reputation	reputation	NOUN
gujaf-115	388	8	decreases	decrease	VERB
gujaf-115	388	9	the	the	DET
gujaf-115	388	10	level	level	NOUN
gujaf-115	388	11	of	of	ADP
gujaf-115	388	12	creative	creative	ADJ
gujaf-115	388	13	accounting	accounting	NOUN
gujaf-115	388	14	in	in	ADP
gujaf-115	388	15	them	they	PRON
gujaf-115	388	16	.	.	PUNCT
gujaf-115	389	1	therefore	therefore	ADV
gujaf-115	389	2	,	,	PUNCT
gujaf-115	389	3	the	the	DET
gujaf-115	389	4	study	study	NOUN
gujaf-115	389	5	recommended	recommend	VERB
gujaf-115	389	6	that	that	SCONJ
gujaf-115	389	7	,	,	PUNCT
gujaf-115	389	8	the	the	DET
gujaf-115	389	9	firms	firm	NOUN
gujaf-115	389	10	should	should	AUX
gujaf-115	389	11	ensure	ensure	VERB
gujaf-115	389	12	18	18	NUM
gujaf-115	389	13	the	the	DET
gujaf-115	389	14	appointment	appointment	NOUN
gujaf-115	389	15	of	of	ADP
gujaf-115	389	16	members	member	NOUN
gujaf-115	389	17	with	with	ADP
gujaf-115	389	18	national	national	ADJ
gujaf-115	389	19	honor	honor	NOUN
gujaf-115	389	20	and	and	CCONJ
gujaf-115	389	21	sound	sound	ADJ
gujaf-115	389	22	audit	audit	NOUN
gujaf-115	389	23	committees	committee	NOUN
gujaf-115	389	24	to	to	PART
gujaf-115	389	25	help	help	VERB
gujaf-115	389	26	mitigate	mitigate	VERB
gujaf-115	389	27	the	the	DET
gujaf-115	389	28	degree	degree	NOUN
gujaf-115	389	29	of	of	ADP
gujaf-115	389	30	earnings	earning	NOUN
gujaf-115	389	31	management	management	NOUN
gujaf-115	389	32	in	in	ADP
gujaf-115	389	33	the	the	DET
gujaf-115	389	34	companies	company	NOUN
gujaf-115	389	35	.	.	PUNCT
gujaf-115	390	1	x.	x.	PROPN
gujaf-115	390	2	board	board	PROPN
gujaf-115	390	3	nationality	nationality	PROPN
gujaf-115	390	4	contributed	contribute	VERB
gujaf-115	390	5	immensely	immensely	ADV
gujaf-115	390	6	to	to	ADP
gujaf-115	390	7	the	the	DET
gujaf-115	390	8	minimization	minimization	NOUN
gujaf-115	390	9	of	of	ADP
gujaf-115	390	10	the	the	DET
gujaf-115	390	11	level	level	NOUN
gujaf-115	390	12	of	of	ADP
gujaf-115	390	13	creative	creative	ADJ
gujaf-115	390	14	accounting	accounting	NOUN
gujaf-115	390	15	in	in	ADP
gujaf-115	390	16	the	the	DET
gujaf-115	390	17	quoted	quote	VERB
gujaf-115	390	18	firms	firm	NOUN
gujaf-115	390	19	of	of	ADP
gujaf-115	390	20	nigeria	nigeria	PROPN
gujaf-115	390	21	.	.	PUNCT
gujaf-115	391	1	therefore	therefore	ADV
gujaf-115	391	2	,	,	PUNCT
gujaf-115	391	3	this	this	DET
gujaf-115	391	4	research	research	NOUN
gujaf-115	391	5	study	study	NOUN
gujaf-115	391	6	recommended	recommend	VERB
gujaf-115	391	7	that	that	SCONJ
gujaf-115	391	8	companies	company	NOUN
gujaf-115	391	9	should	should	AUX
gujaf-115	391	10	give	give	VERB
gujaf-115	391	11	priority	priority	NOUN
gujaf-115	391	12	to	to	ADP
gujaf-115	391	13	the	the	DET
gujaf-115	391	14	appointment	appointment	NOUN
gujaf-115	391	15	of	of	ADP
gujaf-115	391	16	foreign	foreign	ADJ
gujaf-115	391	17	members	member	NOUN
gujaf-115	391	18	on	on	ADP
gujaf-115	391	19	their	their	PRON
gujaf-115	391	20	board	board	NOUN
gujaf-115	391	21	of	of	ADP
gujaf-115	391	22	the	the	DET
gujaf-115	391	23	directors	director	NOUN
gujaf-115	391	24	since	since	SCONJ
gujaf-115	391	25	they	they	PRON
gujaf-115	391	26	have	have	AUX
gujaf-115	391	27	proven	prove	VERB
gujaf-115	391	28	to	to	PART
gujaf-115	391	29	cut	cut	VERB
gujaf-115	391	30	the	the	DET
gujaf-115	391	31	level	level	NOUN
gujaf-115	391	32	of	of	ADP
gujaf-115	391	33	em	em	PRON
gujaf-115	391	34	and	and	CCONJ
gujaf-115	391	35	also	also	ADV
gujaf-115	391	36	,	,	PUNCT
gujaf-115	391	37	ensure	ensure	VERB
gujaf-115	391	38	a	a	DET
gujaf-115	391	39	robust	robust	ADJ
gujaf-115	391	40	audit	audit	NOUN
gujaf-115	391	41	committee	committee	NOUN
gujaf-115	391	42	is	be	AUX
gujaf-115	391	43	in	in	ADP
gujaf-115	391	44	place	place	NOUN
gujaf-115	391	45	to	to	PART
gujaf-115	391	46	support	support	VERB
gujaf-115	391	47	the	the	DET
gujaf-115	391	48	board	board	NOUN
gujaf-115	391	49	nationality	nationality	NOUN
gujaf-115	391	50	in	in	ADP
gujaf-115	391	51	reducing	reduce	VERB
gujaf-115	391	52	the	the	DET
gujaf-115	391	53	earnings	earning	NOUN
gujaf-115	391	54	manipulation	manipulation	NOUN
gujaf-115	391	55	.	.	PUNCT
gujaf-115	392	1	xi	xi	PROPN
gujaf-115	392	2	.	.	PUNCT
gujaf-115	393	1	the	the	DET
gujaf-115	393	2	public	public	ADJ
gujaf-115	393	3	quoted	quote	VERB
gujaf-115	393	4	firms	firm	NOUN
gujaf-115	393	5	in	in	ADP
gujaf-115	393	6	nigeria	nigeria	PROPN
gujaf-115	393	7	board	board	PROPN
gujaf-115	393	8	risk	risk	NOUN
gujaf-115	393	9	minimizes	minimize	VERB
gujaf-115	393	10	the	the	DET
gujaf-115	393	11	degree	degree	NOUN
gujaf-115	393	12	of	of	ADP
gujaf-115	393	13	creative	creative	ADJ
gujaf-115	393	14	accounting	accounting	NOUN
gujaf-115	393	15	.	.	PUNCT
gujaf-115	394	1	therefore	therefore	ADV
gujaf-115	394	2	,	,	PUNCT
gujaf-115	394	3	this	this	DET
gujaf-115	394	4	study	study	NOUN
gujaf-115	394	5	recommended	recommend	VERB
gujaf-115	394	6	that	that	SCONJ
gujaf-115	394	7	,	,	PUNCT
gujaf-115	394	8	the	the	DET
gujaf-115	394	9	companies	company	NOUN
gujaf-115	394	10	should	should	AUX
gujaf-115	394	11	ensure	ensure	VERB
gujaf-115	394	12	that	that	SCONJ
gujaf-115	394	13	sound	sound	ADJ
gujaf-115	394	14	risk	risk	NOUN
gujaf-115	394	15	management	management	NOUN
gujaf-115	394	16	committees	committee	NOUN
gujaf-115	394	17	are	be	AUX
gujaf-115	394	18	constituted	constitute	VERB
gujaf-115	394	19	in	in	ADP
gujaf-115	394	20	all	all	DET
gujaf-115	394	21	the	the	DET
gujaf-115	394	22	companies	company	NOUN
gujaf-115	394	23	of	of	ADP
gujaf-115	394	24	nigeria	nigeria	PROPN
gujaf-115	394	25	and	and	CCONJ
gujaf-115	394	26	ensure	ensure	VERB
gujaf-115	394	27	that	that	SCONJ
gujaf-115	394	28	robust	robust	ADJ
gujaf-115	394	29	audit	audit	NOUN
gujaf-115	394	30	committees	committee	NOUN
gujaf-115	394	31	are	be	AUX
gujaf-115	394	32	in	in	ADP
gujaf-115	394	33	place	place	NOUN
gujaf-115	394	34	to	to	PART
gujaf-115	394	35	support	support	VERB
gujaf-115	394	36	the	the	DET
gujaf-115	394	37	board	board	NOUN
gujaf-115	394	38	risk	risk	NOUN
gujaf-115	394	39	in	in	ADP
gujaf-115	394	40	decreasing	decrease	VERB
gujaf-115	394	41	the	the	DET
gujaf-115	394	42	level	level	NOUN
gujaf-115	394	43	of	of	ADP
gujaf-115	394	44	the	the	DET
gujaf-115	394	45	earnings	earning	NOUN
gujaf-115	394	46	management	management	NOUN
gujaf-115	394	47	as	as	SCONJ
gujaf-115	394	48	it	it	PRON
gujaf-115	394	49	was	be	AUX
gujaf-115	394	50	clearly	clearly	ADV
gujaf-115	394	51	evident	evident	ADJ
gujaf-115	394	52	that	that	SCONJ
gujaf-115	394	53	audit	audit	NOUN
gujaf-115	394	54	committee	committee	NOUN
gujaf-115	394	55	mediated	mediate	VERB
gujaf-115	394	56	the	the	DET
gujaf-115	394	57	impact	impact	NOUN
gujaf-115	394	58	of	of	ADP
gujaf-115	394	59	board	board	NOUN
gujaf-115	394	60	risk	risk	NOUN
gujaf-115	394	61	on	on	ADP
gujaf-115	394	62	creative	creative	ADJ
gujaf-115	394	63	accounting	accounting	NOUN
gujaf-115	394	64	because	because	SCONJ
gujaf-115	394	65	before	before	ADP
gujaf-115	394	66	the	the	DET
gujaf-115	394	67	mediation	mediation	NOUN
gujaf-115	394	68	the	the	DET
gujaf-115	394	69	relationship	relationship	NOUN
gujaf-115	394	70	was	be	AUX
gujaf-115	394	71	positive	positive	ADJ
gujaf-115	394	72	but	but	CCONJ
gujaf-115	394	73	after	after	ADP
gujaf-115	394	74	the	the	DET
gujaf-115	394	75	mediation	mediation	NOUN
gujaf-115	394	76	it	it	PRON
gujaf-115	394	77	becomes	become	VERB
gujaf-115	394	78	negative	negative	ADJ
gujaf-115	394	79	.	.	PUNCT
gujaf-115	395	1	xii	xii	NOUN
gujaf-115	395	2	.	.	PUNCT
gujaf-115	396	1	board	board	NOUN
gujaf-115	396	2	capability	capability	NOUN
gujaf-115	396	3	does	do	AUX
gujaf-115	396	4	not	not	PART
gujaf-115	396	5	contribute	contribute	VERB
gujaf-115	396	6	to	to	ADP
gujaf-115	396	7	the	the	DET
gujaf-115	396	8	lessening	lessening	NOUN
gujaf-115	396	9	of	of	ADP
gujaf-115	396	10	em	em	PRON
gujaf-115	396	11	of	of	ADP
gujaf-115	396	12	listed	list	VERB
gujaf-115	396	13	companies	company	NOUN
gujaf-115	396	14	in	in	ADP
gujaf-115	396	15	nigeria	nigeria	PROPN
gujaf-115	396	16	even	even	ADV
gujaf-115	396	17	with	with	ADP
gujaf-115	396	18	the	the	DET
gujaf-115	396	19	support	support	NOUN
gujaf-115	396	20	of	of	ADP
gujaf-115	396	21	their	their	PRON
gujaf-115	396	22	audit	audit	NOUN
gujaf-115	396	23	committees	committee	NOUN
gujaf-115	396	24	.	.	PUNCT
gujaf-115	397	1	therefore	therefore	ADV
gujaf-115	397	2	,	,	PUNCT
gujaf-115	397	3	this	this	DET
gujaf-115	397	4	research	research	NOUN
gujaf-115	397	5	study	study	NOUN
gujaf-115	397	6	recommended	recommend	VERB
gujaf-115	397	7	that	that	SCONJ
gujaf-115	397	8	,	,	PUNCT
gujaf-115	397	9	the	the	DET
gujaf-115	397	10	companies	company	NOUN
gujaf-115	397	11	should	should	AUX
gujaf-115	397	12	ensure	ensure	VERB
gujaf-115	397	13	that	that	SCONJ
gujaf-115	397	14	there	there	PRON
gujaf-115	397	15	are	be	VERB
gujaf-115	397	16	adequate	adequate	ADJ
gujaf-115	397	17	mechanisms	mechanism	NOUN
gujaf-115	397	18	in	in	ADP
gujaf-115	397	19	place	place	NOUN
gujaf-115	397	20	that	that	PRON
gujaf-115	397	21	will	will	AUX
gujaf-115	397	22	ensure	ensure	VERB
gujaf-115	397	23	directors	director	NOUN
gujaf-115	397	24	with	with	ADP
gujaf-115	397	25	high	high	ADJ
gujaf-115	397	26	level	level	NOUN
gujaf-115	397	27	of	of	ADP
gujaf-115	397	28	experience	experience	NOUN
gujaf-115	397	29	,	,	PUNCT
gujaf-115	397	30	knowledge	knowledge	NOUN
gujaf-115	397	31	,	,	PUNCT
gujaf-115	397	32	expertise	expertise	NOUN
gujaf-115	397	33	and	and	CCONJ
gujaf-115	397	34	skills	skill	NOUN
gujaf-115	397	35	acquired	acquire	VERB
gujaf-115	397	36	through	through	ADP
gujaf-115	397	37	serving	serve	VERB
gujaf-115	397	38	on	on	ADP
gujaf-115	397	39	boards	board	NOUN
gujaf-115	397	40	over	over	ADP
gujaf-115	397	41	years	year	NOUN
gujaf-115	397	42	are	be	AUX
gujaf-115	397	43	sufficiently	sufficiently	ADV
gujaf-115	397	44	utilized	utilize	VERB
gujaf-115	397	45	to	to	PART
gujaf-115	397	46	bring	bring	VERB
gujaf-115	397	47	down	down	ADP
gujaf-115	397	48	the	the	DET
gujaf-115	397	49	level	level	NOUN
gujaf-115	397	50	of	of	ADP
gujaf-115	397	51	earnings	earning	NOUN
gujaf-115	397	52	management	management	NOUN
gujaf-115	397	53	with	with	ADP
gujaf-115	397	54	audit	audit	NOUN
gujaf-115	397	55	committees	committee	NOUN
gujaf-115	397	56	’	'	PUNCT
gujaf-115	397	57	support	support	NOUN
gujaf-115	397	58	.	.	PUNCT
gujaf-115	398	1	it	it	PRON
gujaf-115	398	2	is	be	AUX
gujaf-115	398	3	believed	believe	VERB
gujaf-115	398	4	by	by	ADP
gujaf-115	398	5	the	the	DET
gujaf-115	398	6	research	research	NOUN
gujaf-115	398	7	that	that	SCONJ
gujaf-115	398	8	if	if	SCONJ
gujaf-115	398	9	the	the	DET
gujaf-115	398	10	directors	director	NOUN
gujaf-115	398	11	are	be	AUX
gujaf-115	398	12	properly	properly	ADV
gujaf-115	398	13	utilized	utilize	VERB
gujaf-115	398	14	the	the	DET
gujaf-115	398	15	outcome	outcome	NOUN
gujaf-115	398	16	of	of	ADP
gujaf-115	398	17	this	this	DET
gujaf-115	398	18	study	study	NOUN
gujaf-115	398	19	might	might	AUX
gujaf-115	398	20	change	change	VERB
gujaf-115	398	21	to	to	ADP
gujaf-115	398	22	a	a	DET
gujaf-115	398	23	significant	significant	ADJ
gujaf-115	398	24	one	one	NUM
gujaf-115	398	25	.	.	PUNCT
gujaf-115	399	1	references	reference	NOUN
gujaf-115	399	2	abbas	abbas	PROPN
gujaf-115	399	3	,	,	PUNCT
gujaf-115	399	4	u.	u.	PROPN
gujaf-115	399	5	(	(	PUNCT
gujaf-115	399	6	2020	2020	NUM
gujaf-115	399	7	)	)	PUNCT
gujaf-115	399	8	.	.	PUNCT
gujaf-115	400	1	the	the	DET
gujaf-115	400	2	moderating	moderate	VERB
gujaf-115	400	3	effect	effect	NOUN
gujaf-115	400	4	of	of	ADP
gujaf-115	400	5	gender	gender	NOUN
gujaf-115	400	6	on	on	ADP
gujaf-115	400	7	audit	audit	NOUN
gujaf-115	400	8	committee	committee	NOUN
gujaf-115	400	9	attributes	attribute	NOUN
gujaf-115	400	10	and	and	CCONJ
gujaf-115	400	11	earnings	earning	NOUN
gujaf-115	400	12	management	management	NOUN
gujaf-115	400	13	.	.	PUNCT
gujaf-115	401	1	scholedge	scholedge	PROPN
gujaf-115	401	2	international	international	PROPN
gujaf-115	401	3	journal	journal	PROPN
gujaf-115	401	4	of	of	ADP
gujaf-115	401	5	business	business	NOUN
gujaf-115	401	6	policy	policy	NOUN
gujaf-115	401	7	and	and	CCONJ
gujaf-115	401	8	governance	governance	NOUN
gujaf-115	401	9	,	,	PUNCT
gujaf-115	401	10	7	7	NUM
gujaf-115	401	11	(	(	PUNCT
gujaf-115	401	12	3	3	NUM
gujaf-115	401	13	)	)	PUNCT
gujaf-115	401	14	,	,	PUNCT
gujaf-115	401	15	48	48	NUM
gujaf-115	401	16	-	-	SYM
gujaf-115	401	17	62	62	NUM
gujaf-115	401	18	.	.	PUNCT
gujaf-115	402	1	doi:10.19085	doi:10.19085	PROPN
gujaf-115	402	2	/	/	SYM
gujaf-115	402	3	sijbpg070302	sijbpg070302	PROPN
gujaf-115	402	4	albersmann	albersmann	PROPN
gujaf-115	402	5	,	,	PUNCT
gujaf-115	402	6	b.	b.	PROPN
gujaf-115	402	7	t.	t.	PROPN
gujaf-115	402	8	,	,	PUNCT
gujaf-115	402	9	&	&	CCONJ
gujaf-115	402	10	hohenfels	hohenfels	PROPN
gujaf-115	402	11	,	,	PUNCT
gujaf-115	402	12	d.	d.	PROPN
gujaf-115	402	13	(	(	PUNCT
gujaf-115	402	14	2017	2017	NUM
gujaf-115	402	15	)	)	PUNCT
gujaf-115	402	16	.	.	PUNCT
gujaf-115	403	1	audit	audit	NOUN
gujaf-115	403	2	committees	committee	NOUN
gujaf-115	403	3	and	and	CCONJ
gujaf-115	403	4	earnings	earning	NOUN
gujaf-115	403	5	management	management	NOUN
gujaf-115	403	6	–	–	PUNCT
gujaf-115	403	7	evidence	evidence	NOUN
gujaf-115	403	8	from	from	ADP
gujaf-115	403	9	the	the	DET
gujaf-115	403	10	german	german	ADJ
gujaf-115	403	11	two	two	NUM
gujaf-115	403	12	-	-	PUNCT
gujaf-115	403	13	tier	tier	NOUN
gujaf-115	403	14	board	board	NOUN
gujaf-115	403	15	system	system	NOUN
gujaf-115	403	16	.	.	PUNCT
gujaf-115	404	1	schmalenbach	schmalenbach	NOUN
gujaf-115	404	2	bus	bus	NOUN
gujaf-115	404	3	rev,18	rev,18	NOUN
gujaf-115	404	4	,	,	PUNCT
gujaf-115	404	5	147–178	147–178	NUM
gujaf-115	404	6	.	.	PUNCT
gujaf-115	405	1	alden	alden	PROPN
gujaf-115	405	2	,	,	PUNCT
gujaf-115	405	3	h.	h.	PROPN
gujaf-115	405	4	a.	a.	PROPN
gujaf-115	405	5	r.	r.	PROPN
gujaf-115	405	6	,	,	PUNCT
gujaf-115	405	7	ganis	ganis	PROPN
gujaf-115	405	8	,	,	PUNCT
gujaf-115	405	9	e.	e.	PROPN
gujaf-115	405	10	s.	s.	PROPN
gujaf-115	405	11	,	,	PUNCT
gujaf-115	405	12	roekhudin	roekhudin	VERB
gujaf-115	405	13	.	.	PUNCT
gujaf-115	405	14	,	,	PUNCT
gujaf-115	405	15	&	&	CCONJ
gujaf-115	405	16	andayani	andayani	ADJ
gujaf-115	405	17	,	,	PUNCT
gujaf-115	405	18	w.	w.	NOUN
gujaf-115	405	19	(	(	PUNCT
gujaf-115	405	20	2019	2019	NUM
gujaf-115	405	21	)	)	PUNCT
gujaf-115	405	22	.	.	PUNCT
gujaf-115	406	1	the	the	DET
gujaf-115	406	2	impact	impact	NOUN
gujaf-115	406	3	of	of	ADP
gujaf-115	406	4	board	board	NOUN
gujaf-115	406	5	characteristics	characteristic	NOUN
gujaf-115	406	6	on	on	ADP
gujaf-115	406	7	earnings	earning	NOUN
gujaf-115	406	8	management	management	NOUN
gujaf-115	406	9	in	in	ADP
gujaf-115	406	10	the	the	DET
gujaf-115	406	11	international	international	ADJ
gujaf-115	406	12	oil	oil	NOUN
gujaf-115	406	13	and	and	CCONJ
gujaf-115	406	14	gas	gas	NOUN
gujaf-115	406	15	corporations	corporation	NOUN
gujaf-115	406	16	.	.	PUNCT
gujaf-115	407	1	academy	academy	PROPN
gujaf-115	407	2	of	of	ADP
gujaf-115	407	3	accounting	accounting	PROPN
gujaf-115	407	4	and	and	CCONJ
gujaf-115	407	5	financial	financial	ADJ
gujaf-115	407	6	studies	study	NOUN
gujaf-115	407	7	journal	journal	NOUN
gujaf-115	407	8	,	,	PUNCT
gujaf-115	407	9	23(1	23(1	NUM
gujaf-115	407	10	)	)	PUNCT
gujaf-115	407	11	,	,	PUNCT
gujaf-115	407	12	126	126	NUM
gujaf-115	407	13	.	.	PUNCT
gujaf-115	408	1	alhaji	alhaji	NOUN
gujaf-115	408	2	,	,	PUNCT
gujaf-115	408	3	a.	a.	PROPN
gujaf-115	408	4	s.	s.	PROPN
gujaf-115	408	5	,	,	PUNCT
gujaf-115	408	6	abdullatif	abdullatif	PROPN
gujaf-115	408	7	,	,	PUNCT
gujaf-115	408	8	r.	r.	PROPN
gujaf-115	408	9	,	,	PUNCT
gujaf-115	408	10	&	&	CCONJ
gujaf-115	408	11	ahmed	ahmed	PROPN
gujaf-115	408	12	,	,	PUNCT
gujaf-115	408	13	r.	r.	PROPN
gujaf-115	408	14	a.	a.	PROPN
gujaf-115	408	15	(	(	PUNCT
gujaf-115	408	16	2018	2018	NUM
gujaf-115	408	17	)	)	PUNCT
gujaf-115	408	18	.	.	PUNCT
gujaf-115	409	1	risk	risk	NOUN
gujaf-115	409	2	management	management	NOUN
gujaf-115	409	3	committee	committee	NOUN
gujaf-115	409	4	and	and	CCONJ
gujaf-115	409	5	real	real	ADJ
gujaf-115	409	6	earnings	earning	NOUN
gujaf-115	409	7	management	management	NOUN
gujaf-115	409	8	through	through	ADP
gujaf-115	409	9	sales	sale	NOUN
gujaf-115	409	10	:	:	PUNCT
gujaf-115	409	11	evidence	evidence	NOUN
gujaf-115	409	12	from	from	ADP
gujaf-115	409	13	nigeria	nigeria	PROPN
gujaf-115	409	14	.	.	PUNCT
gujaf-115	410	1	journal	journal	PROPN
gujaf-115	410	2	of	of	ADP
gujaf-115	410	3	advanced	advanced	ADJ
gujaf-115	410	4	research	research	NOUN
gujaf-115	410	5	in	in	ADP
gujaf-115	410	6	business	business	NOUN
gujaf-115	410	7	and	and	CCONJ
gujaf-115	410	8	management	management	NOUN
gujaf-115	410	9	studies	study	NOUN
gujaf-115	410	10	12(1	12(1	NUM
gujaf-115	410	11	)	)	PUNCT
gujaf-115	410	12	,	,	PUNCT
gujaf-115	410	13	62	62	NUM
gujaf-115	410	14	-	-	SYM
gujaf-115	410	15	69	69	NUM
gujaf-115	410	16	.	.	PUNCT
gujaf-115	411	1	almashaqbeh	almashaqbeh	PROPN
gujaf-115	411	2	,	,	PUNCT
gujaf-115	411	3	a.	a.	NOUN
gujaf-115	411	4	,	,	PUNCT
gujaf-115	411	5	shaari	shaari	PROPN
gujaf-115	411	6	,	,	PUNCT
gujaf-115	411	7	h.	h.	PROPN
gujaf-115	411	8	,	,	PUNCT
gujaf-115	411	9	&	&	CCONJ
gujaf-115	411	10	abdul	abdul	PROPN
gujaf-115	411	11	-	-	PUNCT
gujaf-115	411	12	jabbar	jabbar	PROPN
gujaf-115	411	13	,	,	PUNCT
gujaf-115	411	14	h.	h.	PROPN
gujaf-115	411	15	(	(	PUNCT
gujaf-115	411	16	2019	2019	NUM
gujaf-115	411	17	)	)	PUNCT
gujaf-115	411	18	.	.	PUNCT
gujaf-115	412	1	the	the	DET
gujaf-115	412	2	effect	effect	NOUN
gujaf-115	412	3	of	of	ADP
gujaf-115	412	4	board	board	NOUN
gujaf-115	412	5	diversity	diversity	NOUN
gujaf-115	412	6	on	on	ADP
gujaf-115	412	7	real	real	ADJ
gujaf-115	412	8	earnings	earning	NOUN
gujaf-115	412	9	management	management	NOUN
gujaf-115	412	10	:	:	PUNCT
gujaf-115	412	11	empirical	empirical	ADJ
gujaf-115	412	12	evidence	evidence	NOUN
gujaf-115	412	13	from	from	ADP
gujaf-115	412	14	jordan	jordan	PROPN
gujaf-115	412	15	.	.	PUNCT
gujaf-115	413	1	international	international	ADJ
gujaf-115	413	2	journal	journal	PROPN
gujaf-115	413	3	of	of	ADP
gujaf-115	413	4	financial	financial	ADJ
gujaf-115	413	5	research	research	NOUN
gujaf-115	413	6	,	,	PUNCT
gujaf-115	413	7	10(5	10(5	NUM
gujaf-115	413	8	)	)	PUNCT
gujaf-115	413	9	,	,	PUNCT
gujaf-115	413	10	495	495	NUM
gujaf-115	413	11	-	-	SYM
gujaf-115	413	12	508	508	NUM
gujaf-115	413	13	.	.	PUNCT
gujaf-115	414	1	alqatan	alqatan	ADJ
gujaf-115	414	2	,	,	PUNCT
gujaf-115	414	3	a.	a.	NOUN
gujaf-115	414	4	(	(	PUNCT
gujaf-115	414	5	2019	2019	NUM
gujaf-115	414	6	)	)	PUNCT
gujaf-115	414	7	.	.	PUNCT
gujaf-115	415	1	the	the	DET
gujaf-115	415	2	association	association	NOUN
gujaf-115	415	3	between	between	ADP
gujaf-115	415	4	board	board	NOUN
gujaf-115	415	5	diversity	diversity	NOUN
gujaf-115	415	6	,	,	PUNCT
gujaf-115	415	7	earnings	earning	NOUN
gujaf-115	415	8	management	management	NOUN
gujaf-115	415	9	and	and	CCONJ
gujaf-115	415	10	firm	firm	ADJ
gujaf-115	415	11	performance	performance	NOUN
gujaf-115	415	12	in	in	ADP
gujaf-115	415	13	kuwait	kuwait	PROPN
gujaf-115	415	14	:	:	PUNCT
gujaf-115	415	15	a	a	DET
gujaf-115	415	16	research	research	NOUN
gujaf-115	415	17	agenda	agenda	NOUN
gujaf-115	415	18	.	.	PUNCT
gujaf-115	416	1	corporate	corporate	ADJ
gujaf-115	416	2	governance	governance	NOUN
gujaf-115	416	3	:	:	PUNCT
gujaf-115	416	4	search	search	NOUN
gujaf-115	416	5	for	for	ADP
gujaf-115	416	6	the	the	DET
gujaf-115	416	7	advanced	advanced	ADJ
gujaf-115	416	8	practices	practice	NOUN
gujaf-115	416	9	,	,	PUNCT
gujaf-115	416	10	254	254	NUM
gujaf-115	416	11	-	-	SYM
gujaf-115	416	12	274	274	NUM
gujaf-115	416	13	.	.	PUNCT
gujaf-115	417	1	ararat	ararat	PROPN
gujaf-115	417	2	,	,	PUNCT
gujaf-115	417	3	m.	m.	NOUN
gujaf-115	417	4	,	,	PUNCT
gujaf-115	417	5	aksu	aksu	NOUN
gujaf-115	417	6	,	,	PUNCT
gujaf-115	417	7	m.	m.	NOUN
gujaf-115	417	8	,	,	PUNCT
gujaf-115	417	9	&	&	CCONJ
gujaf-115	417	10	tansel	tansel	PROPN
gujaf-115	417	11	,	,	PUNCT
gujaf-115	417	12	a.	a.	PROPN
gujaf-115	417	13	c.	c.	PROPN
gujaf-115	417	14	(	(	PUNCT
gujaf-115	417	15	2015	2015	NUM
gujaf-115	417	16	)	)	PUNCT
gujaf-115	417	17	.	.	PUNCT
gujaf-115	418	1	how	how	SCONJ
gujaf-115	418	2	board	board	NOUN
gujaf-115	418	3	diversity	diversity	NOUN
gujaf-115	418	4	affects	affect	VERB
gujaf-115	418	5	firm	firm	ADJ
gujaf-115	418	6	performance	performance	NOUN
gujaf-115	418	7	in	in	ADP
gujaf-115	418	8	earnings	earning	NOUN
gujaf-115	418	9	markets	market	NOUN
gujaf-115	418	10	:	:	PUNCT
gujaf-115	418	11	evidence	evidence	NOUN
gujaf-115	418	12	on	on	ADP
gujaf-115	418	13	channels	channel	NOUN
gujaf-115	418	14	in	in	ADP
gujaf-115	418	15	controlled	control	VERB
gujaf-115	418	16	firms	firm	NOUN
gujaf-115	418	17	.	.	PUNCT
gujaf-115	419	1	corporate	corporate	ADJ
gujaf-115	419	2	governance	governance	NOUN
gujaf-115	419	3	:	:	PUNCT
gujaf-115	419	4	an	an	DET
gujaf-115	419	5	international	international	ADJ
gujaf-115	419	6	review	review	NOUN
gujaf-115	419	7	,	,	PUNCT
gujaf-115	419	8	23(2	23(2	NUM
gujaf-115	419	9	)	)	PUNCT
gujaf-115	419	10	,	,	PUNCT
gujaf-115	419	11	83	83	NUM
gujaf-115	419	12	-	-	SYM
gujaf-115	419	13	103	103	NUM
gujaf-115	419	14	.	.	PUNCT
gujaf-115	419	15	19	19	NUM
gujaf-115	419	16	bala	bala	PROPN
gujaf-115	419	17	,	,	PUNCT
gujaf-115	419	18	h.	h.	PROPN
gujaf-115	419	19	,	,	PUNCT
gujaf-115	419	20	amran	amran	ADJ
gujaf-115	419	21	,	,	PUNCT
gujaf-115	419	22	n.	n.	NOUN
gujaf-115	419	23	a.	a.	PROPN
gujaf-115	419	24	,	,	PUNCT
gujaf-115	419	25	&	&	CCONJ
gujaf-115	419	26	shaari	shaari	PROPN
gujaf-115	419	27	,	,	PUNCT
gujaf-115	419	28	h.	h.	PROPN
gujaf-115	419	29	(	(	PUNCT
gujaf-115	419	30	2020	2020	NUM
gujaf-115	419	31	)	)	PUNCT
gujaf-115	419	32	.	.	PUNCT
gujaf-115	420	1	audit	audit	NOUN
gujaf-115	420	2	committee	committee	PROPN
gujaf-115	420	3	attributes	attribute	VERB
gujaf-115	420	4	and	and	CCONJ
gujaf-115	420	5	cosmetic	cosmetic	ADJ
gujaf-115	420	6	accounting	accounting	NOUN
gujaf-115	420	7	in	in	ADP
gujaf-115	420	8	nigeria	nigeria	PROPN
gujaf-115	420	9	:	:	PUNCT
gujaf-115	420	10	the	the	DET
gujaf-115	420	11	moderating	moderate	VERB
gujaf-115	420	12	effect	effect	NOUN
gujaf-115	420	13	of	of	ADP
gujaf-115	420	14	audit	audit	NOUN
gujaf-115	420	15	price	price	NOUN
gujaf-115	420	16	.	.	PUNCT
gujaf-115	421	1	managerial	managerial	ADJ
gujaf-115	421	2	auditing	auditing	NOUN
gujaf-115	421	3	journal	journal	NOUN
gujaf-115	421	4	,	,	PUNCT
gujaf-115	421	5	35	35	NUM
gujaf-115	421	6	(	(	PUNCT
gujaf-115	421	7	2	2	NUM
gujaf-115	421	8	)	)	PUNCT
gujaf-115	421	9	,	,	PUNCT
gujaf-115	421	10	177	177	NUM
gujaf-115	421	11	-	-	SYM
gujaf-115	421	12	206	206	NUM
gujaf-115	421	13	.	.	PUNCT
gujaf-115	422	1	bala	bala	PROPN
gujaf-115	422	2	,	,	PUNCT
gujaf-115	422	3	h.	h.	PROPN
gujaf-115	422	4	,	,	PUNCT
gujaf-115	422	5	&	&	CCONJ
gujaf-115	422	6	ibrahim	ibrahim	PROPN
gujaf-115	422	7	,	,	PUNCT
gujaf-115	422	8	i.	i.	PROPN
gujaf-115	422	9	(	(	PUNCT
gujaf-115	422	10	2014	2014	NUM
gujaf-115	422	11	)	)	PUNCT
gujaf-115	422	12	.	.	PUNCT
gujaf-115	423	1	monitoring	monitor	VERB
gujaf-115	423	2	characteristics	characteristic	NOUN
gujaf-115	423	3	and	and	CCONJ
gujaf-115	423	4	financial	financial	ADJ
gujaf-115	423	5	reporting	reporting	NOUN
gujaf-115	423	6	quality	quality	NOUN
gujaf-115	423	7	of	of	ADP
gujaf-115	423	8	listed	list	VERB
gujaf-115	423	9	conglomerates	conglomerate	NOUN
gujaf-115	423	10	firms	firm	NOUN
gujaf-115	423	11	in	in	ADP
gujaf-115	423	12	nigeria	nigeria	PROPN
gujaf-115	423	13	.	.	PUNCT
gujaf-115	424	1	kasu	kasu	PROPN
gujaf-115	424	2	journal	journal	PROPN
gujaf-115	424	3	of	of	ADP
gujaf-115	424	4	accounting	accounting	NOUN
gujaf-115	424	5	research	research	NOUN
gujaf-115	424	6	and	and	CCONJ
gujaf-115	424	7	practice	practice	NOUN
gujaf-115	424	8	,	,	PUNCT
gujaf-115	424	9	3(2	3(2	NUM
gujaf-115	424	10	)	)	PUNCT
gujaf-115	424	11	,	,	PUNCT
gujaf-115	424	12	75	75	NUM
gujaf-115	424	13	-	-	SYM
gujaf-115	424	14	93	93	NUM
gujaf-115	424	15	.	.	PUNCT
gujaf-115	425	1	collins	collins	PROPN
gujaf-115	425	2	,	,	PUNCT
gujaf-115	425	3	d.	d.	PROPN
gujaf-115	425	4	w.	w.	PROPN
gujaf-115	425	5	,	,	PUNCT
gujaf-115	425	6	pungaliya	pungaliya	PROPN
gujaf-115	425	7	,	,	PUNCT
gujaf-115	425	8	r.	r.	PROPN
gujaf-115	425	9	s.	s.	PROPN
gujaf-115	425	10	,	,	PUNCT
gujaf-115	425	11	&	&	CCONJ
gujaf-115	425	12	vijh	vijh	NOUN
gujaf-115	425	13	,	,	PUNCT
gujaf-115	425	14	a.	a.	NOUN
gujaf-115	425	15	m.	m.	NOUN
gujaf-115	425	16	(	(	PUNCT
gujaf-115	425	17	2017	2017	NUM
gujaf-115	425	18	.	.	PUNCT
gujaf-115	426	1	the	the	DET
gujaf-115	426	2	effects	effect	NOUN
gujaf-115	426	3	of	of	ADP
gujaf-115	426	4	firm	firm	ADJ
gujaf-115	426	5	growth	growth	NOUN
gujaf-115	426	6	and	and	CCONJ
gujaf-115	426	7	model	model	NOUN
gujaf-115	426	8	specification	specification	NOUN
gujaf-115	426	9	choices	choice	NOUN
gujaf-115	426	10	on	on	ADP
gujaf-115	426	11	tests	test	NOUN
gujaf-115	426	12	of	of	ADP
gujaf-115	426	13	earnings	earning	NOUN
gujaf-115	426	14	management	management	NOUN
gujaf-115	426	15	in	in	ADP
gujaf-115	426	16	quarterly	quarterly	ADJ
gujaf-115	426	17	settings	setting	NOUN
gujaf-115	426	18	.	.	PUNCT
gujaf-115	427	1	the	the	DET
gujaf-115	427	2	accounting	accounting	NOUN
gujaf-115	427	3	review	review	NOUN
gujaf-115	427	4	:	:	PUNCT
gujaf-115	427	5	american	american	PROPN
gujaf-115	427	6	accounting	accounting	PROPN
gujaf-115	427	7	association	association	PROPN
gujaf-115	427	8	,	,	PUNCT
gujaf-115	427	9	92(2	92(2	NUM
gujaf-115	427	10	)	)	PUNCT
gujaf-115	427	11	,	,	PUNCT
gujaf-115	427	12	69	69	NUM
gujaf-115	427	13	-	-	SYM
gujaf-115	427	14	100	100	NUM
gujaf-115	427	15	.	.	PUNCT
gujaf-115	428	1	doi	doi	NOUN
gujaf-115	428	2	:	:	PUNCT
gujaf-115	428	3	10.2308	10.2308	NUM
gujaf-115	428	4	/	/	SYM
gujaf-115	428	5	accr-51551	accr-51551	NOUN
gujaf-115	428	6	.	.	PUNCT
gujaf-115	429	1	danial	danial	PROPN
gujaf-115	429	2	,	,	PUNCT
gujaf-115	429	3	m.	m.	NOUN
gujaf-115	429	4	a.	a.	PROPN
gujaf-115	429	5	k.	k.	PROPN
gujaf-115	429	6	t.	t.	PROPN
gujaf-115	429	7	,	,	PUNCT
gujaf-115	429	8	&	&	CCONJ
gujaf-115	429	9	abdulrahman	abdulrahman	PROPN
gujaf-115	429	10	,	,	PUNCT
gujaf-115	429	11	r.	r.	PROPN
gujaf-115	429	12	(	(	PUNCT
gujaf-115	429	13	2014	2014	NUM
gujaf-115	429	14	)	)	PUNCT
gujaf-115	429	15	.	.	PUNCT
gujaf-115	430	1	risk	risk	NOUN
gujaf-115	430	2	management	management	NOUN
gujaf-115	430	3	and	and	CCONJ
gujaf-115	430	4	corporate	corporate	ADJ
gujaf-115	430	5	governance	governance	NOUN
gujaf-115	430	6	characteristics	characteristic	NOUN
gujaf-115	430	7	in	in	ADP
gujaf-115	430	8	the	the	DET
gujaf-115	430	9	malaysian	malaysian	ADJ
gujaf-115	430	10	islamic	islamic	ADJ
gujaf-115	430	11	financial	financial	ADJ
gujaf-115	430	12	institutions	institution	NOUN
gujaf-115	430	13	.	.	PUNCT
gujaf-115	431	1	research	research	NOUN
gujaf-115	431	2	journal	journal	PROPN
gujaf-115	431	3	of	of	ADP
gujaf-115	431	4	finance	finance	NOUN
gujaf-115	431	5	and	and	CCONJ
gujaf-115	431	6	accounting,5(12	accounting,5(12	NOUN
gujaf-115	431	7	)	)	PUNCT
gujaf-115	431	8	,	,	PUNCT
gujaf-115	431	9	116	116	NUM
gujaf-115	431	10	-	-	SYM
gujaf-115	431	11	127	127	NUM
gujaf-115	431	12	.	.	PUNCT
gujaf-115	432	1	diermeier	diermeier	PROPN
gujaf-115	432	2	,	,	PUNCT
gujaf-115	432	3	d.	d.	PROPN
gujaf-115	432	4	(	(	PUNCT
gujaf-115	432	5	2018	2018	NUM
gujaf-115	432	6	)	)	PUNCT
gujaf-115	432	7	.	.	PUNCT
gujaf-115	433	1	reputation	reputation	NOUN
gujaf-115	433	2	management	management	NOUN
gujaf-115	433	3	and	and	CCONJ
gujaf-115	433	4	the	the	DET
gujaf-115	433	5	board	board	NOUN
gujaf-115	433	6	.	.	PUNCT
gujaf-115	434	1	the	the	DET
gujaf-115	434	2	corporate	corporate	PROPN
gujaf-115	434	3	board	board	NOUN
gujaf-115	434	4	,	,	PUNCT
gujaf-115	434	5	18	18	NUM
gujaf-115	434	6	-	-	SYM
gujaf-115	434	7	22	22	NUM
gujaf-115	434	8	.	.	PUNCT
gujaf-115	435	1	enofe	enofe	ADJ
gujaf-115	435	2	,	,	PUNCT
gujaf-115	435	3	a.	a.	NOUN
gujaf-115	435	4	o.	o.	PROPN
gujaf-115	435	5	,	,	PUNCT
gujaf-115	435	6	iyafekhe	iyafekhe	ADJ
gujaf-115	435	7	,	,	PUNCT
gujaf-115	435	8	c.	c.	PROPN
gujaf-115	435	9	,	,	PUNCT
gujaf-115	435	10	&	&	CCONJ
gujaf-115	435	11	eniola	eniola	PROPN
gujaf-115	435	12	,	,	PUNCT
gujaf-115	435	13	j.	j.	PROPN
gujaf-115	435	14	o.	o.	PROPN
gujaf-115	435	15	(	(	PUNCT
gujaf-115	435	16	2017	2017	NUM
gujaf-115	435	17	)	)	PUNCT
gujaf-115	435	18	.	.	PUNCT
gujaf-115	436	1	board	board	NOUN
gujaf-115	436	2	ethnicity	ethnicity	NOUN
gujaf-115	436	3	,	,	PUNCT
gujaf-115	436	4	gender	gender	NOUN
gujaf-115	436	5	diversity	diversity	NOUN
gujaf-115	436	6	and	and	CCONJ
gujaf-115	436	7	earnings	earning	NOUN
gujaf-115	436	8	management	management	NOUN
gujaf-115	436	9	:	:	PUNCT
gujaf-115	436	10	evidence	evidence	NOUN
gujaf-115	436	11	from	from	ADP
gujaf-115	436	12	quoted	quote	VERB
gujaf-115	436	13	firms	firm	NOUN
gujaf-115	436	14	in	in	ADP
gujaf-115	436	15	nigeria	nigeria	PROPN
gujaf-115	436	16	.	.	PUNCT
gujaf-115	437	1	international	international	ADJ
gujaf-115	437	2	journal	journal	PROPN
gujaf-115	437	3	of	of	ADP
gujaf-115	437	4	economics	economic	NOUN
gujaf-115	437	5	,	,	PUNCT
gujaf-115	437	6	commerce	commerce	NOUN
gujaf-115	437	7	and	and	CCONJ
gujaf-115	437	8	management	management	NOUN
gujaf-115	437	9	,	,	PUNCT
gujaf-115	437	10	v	v	NOUN
gujaf-115	437	11	(	(	PUNCT
gujaf-115	437	12	6	6	NUM
gujaf-115	437	13	)	)	PUNCT
gujaf-115	437	14	,	,	PUNCT
gujaf-115	437	15	78	78	NUM
gujaf-115	437	16	-	-	SYM
gujaf-115	437	17	90	90	NUM
gujaf-115	437	18	.	.	PUNCT
gujaf-115	438	1	fan	fan	PROPN
gujaf-115	438	2	,	,	PUNCT
gujaf-115	438	3	y.	y.	PROPN
gujaf-115	438	4	,	,	PUNCT
gujaf-115	438	5	jiang	jiang	PROPN
gujaf-115	438	6	,	,	PUNCT
gujaf-115	438	7	y.	y.	PROPN
gujaf-115	438	8	,	,	PUNCT
gujaf-115	438	9	zhang	zhang	PROPN
gujaf-115	438	10	,	,	PUNCT
gujaf-115	438	11	x.	x.	PROPN
gujaf-115	438	12	,	,	PUNCT
gujaf-115	438	13	&	&	CCONJ
gujaf-115	438	14	zhou	zhou	PROPN
gujaf-115	438	15	,	,	PUNCT
gujaf-115	438	16	y.	y.	PROPN
gujaf-115	438	17	(	(	PUNCT
gujaf-115	438	18	2019	2019	NUM
gujaf-115	438	19	)	)	PUNCT
gujaf-115	438	20	.	.	PUNCT
gujaf-115	439	1	women	woman	NOUN
gujaf-115	439	2	on	on	ADP
gujaf-115	439	3	boards	board	NOUN
gujaf-115	439	4	and	and	CCONJ
gujaf-115	439	5	bank	bank	NOUN
gujaf-115	439	6	earnings	earning	NOUN
gujaf-115	439	7	management	management	NOUN
gujaf-115	439	8	:	:	PUNCT
gujaf-115	439	9	from	from	ADP
gujaf-115	439	10	zero	zero	NUM
gujaf-115	439	11	to	to	ADP
gujaf-115	439	12	hero	hero	NOUN
gujaf-115	439	13	.	.	PUNCT
gujaf-115	440	1	journal	journal	PROPN
gujaf-115	440	2	of	of	ADP
gujaf-115	440	3	banking	banking	NOUN
gujaf-115	440	4	and	and	CCONJ
gujaf-115	440	5	finance	finance	NOUN
gujaf-115	440	6	,	,	PUNCT
gujaf-115	440	7	107	107	NUM
gujaf-115	440	8	,	,	PUNCT
gujaf-115	440	9	1	1	NUM
gujaf-115	440	10	-	-	SYM
gujaf-115	440	11	21	21	NUM
gujaf-115	440	12	.	.	PUNCT
gujaf-115	441	1	florencea	florencea	PROPN
gujaf-115	441	2	,	,	PUNCT
gujaf-115	441	3	n.	n.	NOUN
gujaf-115	441	4	,	,	PUNCT
gujaf-115	441	5	&	&	CCONJ
gujaf-115	441	6	kurnia	kurnia	PROPN
gujaf-115	441	7	,	,	PUNCT
gujaf-115	441	8	y.	y.	PROPN
gujaf-115	441	9	s.	s.	PROPN
gujaf-115	441	10	(	(	PUNCT
gujaf-115	441	11	2018	2018	NUM
gujaf-115	441	12	)	)	PUNCT
gujaf-115	441	13	.	.	PUNCT
gujaf-115	442	1	audit	audit	NOUN
gujaf-115	442	2	committee	committee	NOUN
gujaf-115	442	3	:	:	PUNCT
gujaf-115	442	4	woman	woman	NOUN
gujaf-115	442	5	,	,	PUNCT
gujaf-115	442	6	experience	experience	NOUN
gujaf-115	442	7	,	,	PUNCT
gujaf-115	442	8	education	education	NOUN
gujaf-115	442	9	on	on	ADP
gujaf-115	442	10	earnings	earning	NOUN
gujaf-115	442	11	management	management	NOUN
gujaf-115	442	12	.	.	PUNCT
gujaf-115	443	1	advances	advance	NOUN
gujaf-115	443	2	in	in	ADP
gujaf-115	443	3	economics	economic	NOUN
gujaf-115	443	4	,	,	PUNCT
gujaf-115	443	5	business	business	NOUN
gujaf-115	443	6	and	and	CCONJ
gujaf-115	443	7	management	management	NOUN
gujaf-115	443	8	research	research	NOUN
gujaf-115	443	9	,	,	PUNCT
gujaf-115	443	10	73	73	NUM
gujaf-115	443	11	,	,	PUNCT
gujaf-115	443	12	17	17	NUM
gujaf-115	443	13	-	-	SYM
gujaf-115	443	14	21	21	NUM
gujaf-115	443	15	.	.	PUNCT
gujaf-115	444	1	gavious	gavious	PROPN
gujaf-115	444	2	,	,	PUNCT
gujaf-115	444	3	i.	i.	NOUN
gujaf-115	444	4	,	,	PUNCT
gujaf-115	444	5	segev	segev	PROPN
gujaf-115	444	6	,	,	PUNCT
gujaf-115	444	7	e.	e.	PROPN
gujaf-115	444	8	,	,	PUNCT
gujaf-115	444	9	&	&	CCONJ
gujaf-115	444	10	yosef	yosef	PROPN
gujaf-115	444	11	,	,	PUNCT
gujaf-115	444	12	r.	r.	PROPN
gujaf-115	444	13	(	(	PUNCT
gujaf-115	444	14	2012	2012	NUM
gujaf-115	444	15	)	)	PUNCT
gujaf-115	444	16	.	.	PUNCT
gujaf-115	445	1	female	female	ADJ
gujaf-115	445	2	directors	director	NOUN
gujaf-115	445	3	and	and	CCONJ
gujaf-115	445	4	earnings	earning	NOUN
gujaf-115	445	5	management	management	NOUN
gujaf-115	445	6	in	in	ADP
gujaf-115	445	7	high	high	ADJ
gujaf-115	445	8	-	-	PUNCT
gujaf-115	445	9	technology	technology	NOUN
gujaf-115	445	10	firms	firm	NOUN
gujaf-115	445	11	.	.	PUNCT
gujaf-115	446	1	pacific	pacific	PROPN
gujaf-115	446	2	accounting	accounting	PROPN
gujaf-115	446	3	review	review	PROPN
gujaf-115	446	4	,	,	PUNCT
gujaf-115	446	5	24(1	24(1	NUM
gujaf-115	446	6	)	)	PUNCT
gujaf-115	446	7	,	,	PUNCT
gujaf-115	446	8	4	4	NUM
gujaf-115	446	9	-	-	SYM
gujaf-115	446	10	32	32	NUM
gujaf-115	446	11	.	.	PUNCT
gujaf-115	447	1	hemathilake	hemathilake	NOUN
gujaf-115	447	2	,	,	PUNCT
gujaf-115	447	3	d.	d.	PROPN
gujaf-115	447	4	h.	h.	PROPN
gujaf-115	447	5	u.	u.	PROPN
gujaf-115	447	6	r.	r.	PROPN
gujaf-115	447	7	,	,	PUNCT
gujaf-115	447	8	&	&	CCONJ
gujaf-115	447	9	meegaswatte	meegaswatte	PROPN
gujaf-115	447	10	,	,	PUNCT
gujaf-115	447	11	c.	c.	PROPN
gujaf-115	447	12	h.	h.	PROPN
gujaf-115	447	13	h.	h.	PROPN
gujaf-115	447	14	k.	k.	PROPN
gujaf-115	447	15	m.	m.	PROPN
gujaf-115	447	16	(	(	PUNCT
gujaf-115	447	17	2019	2019	NUM
gujaf-115	447	18	)	)	PUNCT
gujaf-115	447	19	.	.	PUNCT
gujaf-115	448	1	board	board	NOUN
gujaf-115	448	2	characteristics	characteristic	NOUN
gujaf-115	448	3	and	and	CCONJ
gujaf-115	448	4	earnings	earning	NOUN
gujaf-115	448	5	management	management	NOUN
gujaf-115	448	6	:	:	PUNCT
gujaf-115	448	7	a	a	DET
gujaf-115	448	8	sri	sri	PROPN
gujaf-115	448	9	lankan	lankan	PROPN
gujaf-115	448	10	perspective	perspective	PROPN
gujaf-115	448	11	.	.	PUNCT
gujaf-115	449	1	ijariie	ijariie	NOUN
gujaf-115	449	2	,	,	PUNCT
gujaf-115	449	3	5	5	NUM
gujaf-115	449	4	(	(	PUNCT
gujaf-115	449	5	1	1	NUM
gujaf-115	449	6	)	)	PUNCT
gujaf-115	449	7	,	,	PUNCT
gujaf-115	449	8	326	326	NUM
gujaf-115	449	9	-	-	SYM
gujaf-115	449	10	338	338	NUM
gujaf-115	449	11	.	.	PUNCT
gujaf-115	450	1	hooghiemstra	hooghiemstra	PROPN
gujaf-115	450	2	,	,	PUNCT
gujaf-115	450	3	r.	r.	PROPN
gujaf-115	450	4	,	,	PUNCT
gujaf-115	450	5	hermes	hermes	PROPN
gujaf-115	450	6	,	,	PUNCT
gujaf-115	450	7	c.	c.	PROPN
gujaf-115	450	8	,	,	PUNCT
gujaf-115	450	9	oxelheim	oxelheim	NOUN
gujaf-115	450	10	,	,	PUNCT
gujaf-115	450	11	l.	l.	PROPN
gujaf-115	450	12	,	,	PUNCT
gujaf-115	450	13	&	&	CCONJ
gujaf-115	450	14	randoy	randoy	NOUN
gujaf-115	450	15	,	,	PUNCT
gujaf-115	450	16	t.	t.	PROPN
gujaf-115	450	17	(	(	PUNCT
gujaf-115	450	18	2015	2015	NUM
gujaf-115	450	19	)	)	PUNCT
gujaf-115	450	20	.	.	PUNCT
gujaf-115	451	1	the	the	DET
gujaf-115	451	2	impact	impact	NOUN
gujaf-115	451	3	of	of	ADP
gujaf-115	451	4	board	board	NOUN
gujaf-115	451	5	internationalization	internationalization	NOUN
gujaf-115	451	6	on	on	ADP
gujaf-115	451	7	earnings	earning	NOUN
gujaf-115	451	8	management	management	NOUN
gujaf-115	451	9	.	.	PUNCT
gujaf-115	452	1	som	som	NOUN
gujaf-115	452	2	research	research	NOUN
gujaf-115	452	3	reports	report	NOUN
gujaf-115	452	4	,	,	PUNCT
gujaf-115	452	5	15010	15010	NUM
gujaf-115	452	6	(	(	PUNCT
gujaf-115	452	7	i&o	i&o	PROPN
gujaf-115	452	8	)	)	PUNCT
gujaf-115	452	9	,	,	PUNCT
gujaf-115	452	10	university	university	NOUN
gujaf-115	452	11	of	of	ADP
gujaf-115	452	12	groningen	groningen	PROPN
gujaf-115	452	13	.	.	PUNCT
gujaf-115	453	1	kim	kim	PROPN
gujaf-115	453	2	,	,	PUNCT
gujaf-115	453	3	k.	k.	PROPN
gujaf-115	453	4	,	,	PUNCT
gujaf-115	453	5	&	&	CCONJ
gujaf-115	453	6	sun	sun	PROPN
gujaf-115	453	7	,	,	PUNCT
gujaf-115	453	8	j.	j.	PROPN
gujaf-115	453	9	y.	y.	PROPN
gujaf-115	453	10	(	(	PUNCT
gujaf-115	453	11	2014	2014	NUM
gujaf-115	453	12	)	)	PUNCT
gujaf-115	453	13	.	.	PUNCT
gujaf-115	454	1	director	director	NOUN
gujaf-115	454	2	tenure	tenure	NOUN
gujaf-115	454	3	and	and	CCONJ
gujaf-115	454	4	financial	financial	ADJ
gujaf-115	454	5	reporting	reporting	NOUN
gujaf-115	454	6	quality	quality	NOUN
gujaf-115	454	7	:	:	PUNCT
gujaf-115	454	8	evidence	evidence	NOUN
gujaf-115	454	9	from	from	ADP
gujaf-115	454	10	korea	korea	PROPN
gujaf-115	454	11	.	.	PUNCT
gujaf-115	455	1	review	review	NOUN
gujaf-115	455	2	of	of	ADP
gujaf-115	455	3	integrative	integrative	ADJ
gujaf-115	455	4	business	business	NOUN
gujaf-115	455	5	and	and	CCONJ
gujaf-115	455	6	economics	economic	NOUN
gujaf-115	455	7	research	research	NOUN
gujaf-115	455	8	,	,	PUNCT
gujaf-115	455	9	3(1	3(1	NUM
gujaf-115	455	10	)	)	PUNCT
gujaf-115	455	11	,	,	PUNCT
gujaf-115	455	12	237256	237256	NUM
gujaf-115	455	13	.	.	PUNCT
gujaf-115	456	1	kyaw	kyaw	PROPN
gujaf-115	456	2	,	,	PUNCT
gujaf-115	456	3	k.	k.	PROPN
gujaf-115	456	4	,	,	PUNCT
gujaf-115	456	5	olugbode	olugbode	NOUN
gujaf-115	456	6	,	,	PUNCT
gujaf-115	456	7	m.	m.	NOUN
gujaf-115	456	8	,	,	PUNCT
gujaf-115	456	9	&	&	CCONJ
gujaf-115	456	10	petracci	petracci	PROPN
gujaf-115	456	11	,	,	PUNCT
gujaf-115	456	12	b.	b.	PROPN
gujaf-115	456	13	(	(	PUNCT
gujaf-115	456	14	2015	2015	NUM
gujaf-115	456	15	)	)	PUNCT
gujaf-115	456	16	.	.	PUNCT
gujaf-115	457	1	does	do	AUX
gujaf-115	457	2	gender	gender	PROPN
gujaf-115	457	3	diverse	diverse	ADJ
gujaf-115	457	4	board	board	NOUN
gujaf-115	457	5	mean	mean	VERB
gujaf-115	457	6	less	less	ADJ
gujaf-115	457	7	earnings	earning	NOUN
gujaf-115	457	8	management	management	NOUN
gujaf-115	457	9	?	?	PUNCT
gujaf-115	458	1	finance	finance	NOUN
gujaf-115	458	2	and	and	CCONJ
gujaf-115	458	3	research	research	NOUN
gujaf-115	458	4	letters	letter	NOUN
gujaf-115	458	5	,	,	PUNCT
gujaf-115	458	6	14	14	NUM
gujaf-115	458	7	,	,	PUNCT
gujaf-115	458	8	135	135	NUM
gujaf-115	458	9	-	-	SYM
gujaf-115	458	10	141	141	NUM
gujaf-115	458	11	.	.	PUNCT
gujaf-115	459	1	lin	lin	PROPN
gujaf-115	459	2	,	,	PUNCT
gujaf-115	459	3	z.	z.	PROPN
gujaf-115	459	4	,	,	PUNCT
gujaf-115	459	5	song	song	PROPN
gujaf-115	459	6	,	,	PUNCT
gujaf-115	459	7	b.	b.	PROPN
gujaf-115	459	8	y.	y.	PROPN
gujaf-115	459	9	,	,	PUNCT
gujaf-115	459	10	&	&	CCONJ
gujaf-115	459	11	tiang	tiang	PROPN
gujaf-115	459	12	,	,	PUNCT
gujaf-115	459	13	z.	z.	PROPN
gujaf-115	459	14	(	(	PUNCT
gujaf-115	459	15	2016	2016	NUM
gujaf-115	459	16	)	)	PUNCT
gujaf-115	459	17	.	.	PUNCT
gujaf-115	460	1	does	do	VERB
gujaf-115	460	2	director	director	NOUN
gujaf-115	460	3	-	-	PUNCT
gujaf-115	460	4	level	level	NOUN
gujaf-115	460	5	reputation	reputation	NOUN
gujaf-115	460	6	matter	matter	NOUN
gujaf-115	460	7	?	?	PUNCT
gujaf-115	461	1	evidence	evidence	NOUN
gujaf-115	461	2	from	from	ADP
gujaf-115	461	3	bank	bank	NOUN
gujaf-115	461	4	loan	loan	NOUN
gujaf-115	461	5	contracting	contracting	NOUN
gujaf-115	461	6	.	.	PUNCT
gujaf-115	462	1	journal	journal	NOUN
gujaf-115	462	2	of	of	ADP
gujaf-115	462	3	banking	banking	NOUN
gujaf-115	462	4	and	and	CCONJ
gujaf-115	462	5	finance	finance	NOUN
gujaf-115	462	6	,	,	PUNCT
gujaf-115	462	7	70	70	NUM
gujaf-115	462	8	,	,	PUNCT
gujaf-115	462	9	160	160	NUM
gujaf-115	462	10	-	-	SYM
gujaf-115	462	11	176	176	NUM
gujaf-115	462	12	.	.	PUNCT
gujaf-115	463	1	masliza	masliza	NOUN
gujaf-115	463	2	,	,	PUNCT
gujaf-115	463	3	w.	w.	PROPN
gujaf-115	463	4	m.	m.	PROPN
gujaf-115	463	5	,	,	PUNCT
gujaf-115	463	6	wasiuzzaman	wasiuzzaman	PROPN
gujaf-115	463	7	,	,	PUNCT
gujaf-115	463	8	s.	s.	PROPN
gujaf-115	463	9	,	,	PUNCT
gujaf-115	463	10	&	&	CCONJ
gujaf-115	463	11	mohamad	mohamad	PROPN
gujaf-115	463	12	,	,	PUNCT
gujaf-115	463	13	n.	n.	PROPN
gujaf-115	463	14	z.	z.	PROPN
gujaf-115	463	15	s.	s.	PROPN
gujaf-115	463	16	(	(	PUNCT
gujaf-115	463	17	2016	2016	NUM
gujaf-115	463	18	)	)	PUNCT
gujaf-115	463	19	.	.	PUNCT
gujaf-115	464	1	board	board	NOUN
gujaf-115	464	2	and	and	CCONJ
gujaf-115	464	3	audit	audit	PROPN
gujaf-115	464	4	committee	committee	NOUN
gujaf-115	464	5	effectiveness	effectiveness	NOUN
gujaf-115	464	6	,	,	PUNCT
gujaf-115	464	7	ethnic	ethnic	ADJ
gujaf-115	464	8	diversification	diversification	NOUN
gujaf-115	464	9	and	and	CCONJ
gujaf-115	464	10	earnings	earning	NOUN
gujaf-115	464	11	management	management	NOUN
gujaf-115	464	12	:	:	PUNCT
gujaf-115	464	13	a	a	DET
gujaf-115	464	14	study	study	NOUN
gujaf-115	464	15	of	of	ADP
gujaf-115	464	16	the	the	DET
gujaf-115	464	17	malaysian	malaysian	ADJ
gujaf-115	464	18	manufacturing	manufacturing	NOUN
gujaf-115	464	19	sector	sector	NOUN
gujaf-115	464	20	.	.	PUNCT
gujaf-115	465	1	corporate	corporate	ADJ
gujaf-115	465	2	governance	governance	NOUN
gujaf-115	465	3	international	international	ADJ
gujaf-115	465	4	journal	journal	NOUN
gujaf-115	465	5	of	of	ADP
gujaf-115	465	6	business	business	NOUN
gujaf-115	465	7	in	in	ADP
gujaf-115	465	8	society	society	NOUN
gujaf-115	465	9	,	,	PUNCT
gujaf-115	465	10	16	16	NUM
gujaf-115	465	11	(	(	PUNCT
gujaf-115	465	12	4	4	NUM
gujaf-115	465	13	)	)	PUNCT
gujaf-115	465	14	,	,	PUNCT
gujaf-115	465	15	726	726	NUM
gujaf-115	465	16	-	-	SYM
gujaf-115	465	17	746	746	NUM
gujaf-115	465	18	.	.	PUNCT
gujaf-115	466	1	musa	musa	PROPN
gujaf-115	466	2	,	,	PUNCT
gujaf-115	466	3	f.	f.	PROPN
gujaf-115	466	4	,	,	PUNCT
gujaf-115	466	5	&	&	CCONJ
gujaf-115	466	6	aminu	aminu	PROPN
gujaf-115	466	7	,	,	PUNCT
gujaf-115	466	8	m.	m.	NOUN
gujaf-115	466	9	i.	i.	PROPN
gujaf-115	466	10	(	(	PUNCT
gujaf-115	466	11	2018	2018	NUM
gujaf-115	466	12	)	)	PUNCT
gujaf-115	466	13	.	.	PUNCT
gujaf-115	467	1	moderating	moderate	VERB
gujaf-115	467	2	effect	effect	NOUN
gujaf-115	467	3	of	of	ADP
gujaf-115	467	4	audit	audit	NOUN
gujaf-115	467	5	committee	committee	NOUN
gujaf-115	467	6	on	on	ADP
gujaf-115	467	7	board	board	NOUN
gujaf-115	467	8	diversity	diversity	NOUN
gujaf-115	467	9	and	and	CCONJ
gujaf-115	467	10	earnings	earning	NOUN
gujaf-115	467	11	management	management	NOUN
gujaf-115	467	12	in	in	ADP
gujaf-115	467	13	nigerian	nigerian	ADJ
gujaf-115	467	14	banks	bank	NOUN
gujaf-115	467	15	.	.	PUNCT
gujaf-115	468	1	ndic	ndic	ADJ
gujaf-115	468	2	quarterly	quarterly	NOUN
gujaf-115	468	3	,	,	PUNCT
gujaf-115	468	4	33(3&4	33(3&4	NUM
gujaf-115	468	5	)	)	PUNCT
gujaf-115	468	6	,	,	PUNCT
gujaf-115	468	7	1932	1932	NUM
gujaf-115	468	8	.	.	PUNCT
gujaf-115	469	1	nahar	nahar	PROPN
gujaf-115	469	2	,	,	PUNCT
gujaf-115	469	3	s.	s.	PROPN
gujaf-115	469	4	a.	a.	PROPN
gujaf-115	469	5	,	,	PUNCT
gujaf-115	469	6	&	&	CCONJ
gujaf-115	469	7	nor	nor	CCONJ
gujaf-115	469	8	,	,	PUNCT
gujaf-115	469	9	k.	k.	PROPN
gujaf-115	469	10	i.	i.	PROPN
gujaf-115	469	11	k.	k.	PROPN
gujaf-115	469	12	i.	i.	PROPN
gujaf-115	469	13	(	(	PUNCT
gujaf-115	469	14	2016	2016	NUM
gujaf-115	469	15	)	)	PUNCT
gujaf-115	469	16	.	.	PUNCT
gujaf-115	470	1	women	woman	NOUN
gujaf-115	470	2	directors	director	NOUN
gujaf-115	470	3	,	,	PUNCT
gujaf-115	470	4	family	family	NOUN
gujaf-115	470	5	ownership	ownership	NOUN
gujaf-115	470	6	and	and	CCONJ
gujaf-115	470	7	earnings	earning	NOUN
gujaf-115	470	8	management	management	NOUN
gujaf-115	470	9	in	in	ADP
gujaf-115	470	10	malaysia	malaysia	PROPN
gujaf-115	470	11	.	.	PUNCT
gujaf-115	471	1	asian	asian	PROPN
gujaf-115	471	2	review	review	NOUN
gujaf-115	471	3	of	of	ADP
gujaf-115	471	4	accounting	accounting	NOUN
gujaf-115	471	5	,	,	PUNCT
gujaf-115	471	6	24(4	24(4	NUM
gujaf-115	471	7	)	)	PUNCT
gujaf-115	471	8	,	,	PUNCT
gujaf-115	471	9	525	525	NUM
gujaf-115	471	10	-	-	SYM
gujaf-115	471	11	550	550	NUM
gujaf-115	471	12	.	.	PUNCT
gujaf-115	472	1	neffati	neffati	PROPN
gujaf-115	472	2	,	,	PUNCT
gujaf-115	472	3	a.	a.	PROPN
gujaf-115	472	4	,	,	PUNCT
gujaf-115	472	5	ben	ben	PROPN
gujaf-115	472	6	,	,	PUNCT
gujaf-115	472	7	i.	i.	PROPN
gujaf-115	472	8	f.	f.	PROPN
gujaf-115	472	9	,	,	PUNCT
gujaf-115	472	10	&	&	CCONJ
gujaf-115	472	11	schalck	schalck	PROPN
gujaf-115	472	12	,	,	PUNCT
gujaf-115	472	13	c.	c.	PROPN
gujaf-115	472	14	(	(	PUNCT
gujaf-115	472	15	2011	2011	NUM
gujaf-115	472	16	)	)	PUNCT
gujaf-115	472	17	.	.	PUNCT
gujaf-115	473	1	earnings	earning	NOUN
gujaf-115	473	2	management	management	NOUN
gujaf-115	473	3	,	,	PUNCT
gujaf-115	473	4	risk	risk	NOUN
gujaf-115	473	5	and	and	CCONJ
gujaf-115	473	6	corporate	corporate	ADJ
gujaf-115	473	7	governance	governance	NOUN
gujaf-115	473	8	in	in	ADP
gujaf-115	473	9	us	us	PROPN
gujaf-115	473	10	companies	company	NOUN
gujaf-115	473	11	.	.	PUNCT
gujaf-115	474	1	corporate	corporate	ADJ
gujaf-115	474	2	ownership	ownership	NOUN
gujaf-115	474	3	&	&	CCONJ
gujaf-115	474	4	control	control	PROPN
gujaf-115	474	5	,	,	PUNCT
gujaf-115	474	6	8(2	8(2	NUM
gujaf-115	474	7	)	)	PUNCT
gujaf-115	474	8	,	,	PUNCT
gujaf-115	474	9	170	170	NUM
gujaf-115	474	10	-	-	SYM
gujaf-115	474	11	176	176	NUM
gujaf-115	474	12	.	.	PUNCT
gujaf-115	475	1	nelson	nelson	PROPN
gujaf-115	475	2	,	,	PUNCT
gujaf-115	475	3	m.	m.	PROPN
gujaf-115	475	4	w.	w.	PROPN
gujaf-115	475	5	,	,	PUNCT
gujaf-115	475	6	&	&	CCONJ
gujaf-115	475	7	ponsian	ponsian	PROPN
gujaf-115	475	8	,	,	PUNCT
gujaf-115	475	9	n.	n.	PROPN
gujaf-115	475	10	p.	p.	PROPN
gujaf-115	475	11	(	(	PUNCT
gujaf-115	475	12	2018	2018	NUM
gujaf-115	475	13	)	)	PUNCT
gujaf-115	475	14	.	.	PUNCT
gujaf-115	476	1	corporate	corporate	ADJ
gujaf-115	476	2	governance	governance	NOUN
gujaf-115	476	3	compliance	compliance	NOUN
gujaf-115	476	4	and	and	CCONJ
gujaf-115	476	5	accrual	accrual	ADJ
gujaf-115	476	6	earnings	earning	NOUN
gujaf-115	476	7	management	management	NOUN
gujaf-115	476	8	in	in	ADP
gujaf-115	476	9	eastern	eastern	PROPN
gujaf-115	476	10	africa	africa	PROPN
gujaf-115	476	11	:	:	PUNCT
gujaf-115	476	12	evidence	evidence	NOUN
gujaf-115	476	13	from	from	ADP
gujaf-115	476	14	kenya	kenya	PROPN
gujaf-115	476	15	and	and	CCONJ
gujaf-115	476	16	tanzania	tanzania	PROPN
gujaf-115	476	17	.	.	PUNCT
gujaf-115	477	1	managerial	managerial	ADJ
gujaf-115	477	2	auditing	auditing	NOUN
gujaf-115	477	3	journal	journal	NOUN
gujaf-115	477	4	,	,	PUNCT
gujaf-115	477	5	33(2	33(2	NUM
gujaf-115	477	6	)	)	PUNCT
gujaf-115	477	7	,	,	PUNCT
gujaf-115	477	8	171	171	NUM
gujaf-115	477	9	-	-	SYM
gujaf-115	477	10	191	191	NUM
gujaf-115	477	11	.	.	PUNCT
gujaf-115	477	12	20	20	NUM
gujaf-115	477	13	oluyemisi	oluyemisi	PROPN
gujaf-115	477	14	,	,	PUNCT
gujaf-115	477	15	r.	r.	PROPN
gujaf-115	477	16	a.	a.	PROPN
gujaf-115	477	17	,	,	PUNCT
gujaf-115	477	18	che	che	NOUN
gujaf-115	477	19	-	-	PUNCT
gujaf-115	477	20	ahmed	ahmed	ADJ
gujaf-115	477	21	,	,	PUNCT
gujaf-115	477	22	a.	a.	PROPN
gujaf-115	477	23	,	,	PUNCT
gujaf-115	477	24	&	&	CCONJ
gujaf-115	477	25	muse	muse	PROPN
gujaf-115	477	26	,	,	PUNCT
gujaf-115	477	27	o.	o.	PROPN
gujaf-115	477	28	j.	j.	PROPN
gujaf-115	477	29	p.	p.	PROPN
gujaf-115	477	30	(	(	PUNCT
gujaf-115	477	31	2017	2017	NUM
gujaf-115	477	32	)	)	PUNCT
gujaf-115	477	33	.	.	PUNCT
gujaf-115	478	1	effect	effect	NOUN
gujaf-115	478	2	of	of	ADP
gujaf-115	478	3	risk	risk	NOUN
gujaf-115	478	4	management	management	NOUN
gujaf-115	478	5	committee	committee	NOUN
gujaf-115	478	6	on	on	ADP
gujaf-115	478	7	monitoring	monitor	VERB
gujaf-115	478	8	mechanisms	mechanism	NOUN
gujaf-115	478	9	.	.	PUNCT
gujaf-115	479	1	indian	indian	ADJ
gujaf-115	479	2	-	-	PUNCT
gujaf-115	479	3	pacific	pacific	PROPN
gujaf-115	479	4	journal	journal	NOUN
gujaf-115	479	5	of	of	ADP
gujaf-115	479	6	accounting	accounting	NOUN
gujaf-115	479	7	and	and	CCONJ
gujaf-115	479	8	finance	finance	NOUN
gujaf-115	479	9	,	,	PUNCT
gujaf-115	479	10	1(2	1(2	NUM
gujaf-115	479	11	)	)	PUNCT
gujaf-115	479	12	,	,	PUNCT
gujaf-115	479	13	38	38	NUM
gujaf-115	479	14	-	-	SYM
gujaf-115	479	15	49	49	NUM
gujaf-115	479	16	.	.	PUNCT
gujaf-115	480	1	osayantin	osayantin	PROPN
gujaf-115	480	2	,	,	PUNCT
gujaf-115	480	3	h.	h.	PROPN
gujaf-115	480	4	a.	a.	PROPN
gujaf-115	480	5	,	,	PUNCT
gujaf-115	480	6	&	&	CCONJ
gujaf-115	480	7	embele	embele	PROPN
gujaf-115	480	8	,	,	PUNCT
gujaf-115	480	9	k.	k.	PROPN
gujaf-115	480	10	(	(	PUNCT
gujaf-115	480	11	2019	2019	NUM
gujaf-115	480	12	)	)	PUNCT
gujaf-115	480	13	.	.	PUNCT
gujaf-115	481	1	board	board	NOUN
gujaf-115	481	2	characteristics	characteristic	NOUN
gujaf-115	481	3	and	and	CCONJ
gujaf-115	481	4	financial	financial	ADJ
gujaf-115	481	5	reporting	reporting	NOUN
gujaf-115	481	6	quality	quality	NOUN
gujaf-115	481	7	.	.	PUNCT
gujaf-115	482	1	journal	journal	NOUN
gujaf-115	482	2	of	of	ADP
gujaf-115	482	3	accounting	accounting	NOUN
gujaf-115	482	4	and	and	CCONJ
gujaf-115	482	5	financial	financial	ADJ
gujaf-115	482	6	management	management	NOUN
gujaf-115	482	7	,	,	PUNCT
gujaf-115	482	8	5(1	5(1	NUM
gujaf-115	482	9	)	)	PUNCT
gujaf-115	482	10	,	,	PUNCT
gujaf-115	482	11	30	30	NUM
gujaf-115	482	12	-	-	SYM
gujaf-115	482	13	49	49	NUM
gujaf-115	482	14	.	.	PUNCT
gujaf-115	483	1	oxelheim	oxelheim	PROPN
gujaf-115	483	2	,	,	PUNCT
gujaf-115	483	3	l.	l.	PROPN
gujaf-115	483	4	,	,	PUNCT
gujaf-115	483	5	&	&	CCONJ
gujaf-115	483	6	randoy	randoy	NOUN
gujaf-115	483	7	,	,	PUNCT
gujaf-115	483	8	t.	t.	PROPN
gujaf-115	483	9	(	(	PUNCT
gujaf-115	483	10	2003	2003	NUM
gujaf-115	483	11	)	)	PUNCT
gujaf-115	483	12	.	.	PUNCT
gujaf-115	484	1	the	the	DET
gujaf-115	484	2	impact	impact	NOUN
gujaf-115	484	3	of	of	ADP
gujaf-115	484	4	foreign	foreign	ADJ
gujaf-115	484	5	membership	membership	NOUN
gujaf-115	484	6	on	on	ADP
gujaf-115	484	7	firm	firm	ADJ
gujaf-115	484	8	valuation	valuation	NOUN
gujaf-115	484	9	.	.	PUNCT
gujaf-115	485	1	journal	journal	PROPN
gujaf-115	485	2	of	of	ADP
gujaf-115	485	3	banking	banking	NOUN
gujaf-115	485	4	and	and	CCONJ
gujaf-115	485	5	finance	finance	NOUN
gujaf-115	485	6	,	,	PUNCT
gujaf-115	485	7	27	27	NUM
gujaf-115	485	8	(	(	PUNCT
gujaf-115	485	9	12	12	NUM
gujaf-115	485	10	)	)	PUNCT
gujaf-115	485	11	,	,	PUNCT
gujaf-115	485	12	2369	2369	NUM
gujaf-115	485	13	-	-	SYM
gujaf-115	485	14	2392	2392	NUM
gujaf-115	485	15	.	.	PUNCT
gujaf-115	486	1	reggy	reggy	PROPN
gujaf-115	486	2	,	,	PUNCT
gujaf-115	486	3	h	h	PROPN
gujaf-115	486	4	,	,	PUNCT
gujaf-115	486	5	niels	niels	PROPN
gujaf-115	486	6	,	,	PUNCT
gujaf-115	486	7	h.	h.	PROPN
gujaf-115	486	8	,	,	PUNCT
gujaf-115	486	9	oxelheim	oxelheim	NOUN
gujaf-115	486	10	,	,	PUNCT
gujaf-115	486	11	l	l	NOUN
gujaf-115	486	12	and	and	CCONJ
gujaf-115	486	13	randoy	randoy	NOUN
gujaf-115	486	14	,	,	PUNCT
gujaf-115	486	15	t.	t.	PROPN
gujaf-115	486	16	(	(	PUNCT
gujaf-115	486	17	2015	2015	NUM
gujaf-115	486	18	)	)	PUNCT
gujaf-115	486	19	.	.	PUNCT
gujaf-115	487	1	the	the	DET
gujaf-115	487	2	impact	impact	NOUN
gujaf-115	487	3	of	of	ADP
gujaf-115	487	4	board	board	NOUN
gujaf-115	487	5	internationalization	internationalization	NOUN
gujaf-115	487	6	on	on	ADP
gujaf-115	487	7	earnings	earning	NOUN
gujaf-115	487	8	management	management	NOUN
gujaf-115	487	9	.	.	PUNCT
gujaf-115	488	1	research	research	PROPN
gujaf-115	488	2	institute	institute	PROPN
gujaf-115	488	3	of	of	ADP
gujaf-115	488	4	industrial	industrial	ADJ
gujaf-115	488	5	economics	economic	NOUN
gujaf-115	488	6	,	,	PUNCT
gujaf-115	488	7	1096	1096	NUM
gujaf-115	488	8	,	,	PUNCT
gujaf-115	488	9	1	1	NUM
gujaf-115	488	10	-	-	SYM
gujaf-115	488	11	39	39	NUM
gujaf-115	488	12	.	.	PUNCT
gujaf-115	489	1	robert	robert	PROPN
gujaf-115	489	2	,	,	PUNCT
gujaf-115	489	3	s.	s.	PROPN
gujaf-115	489	4	(	(	PUNCT
gujaf-115	489	5	2013	2013	NUM
gujaf-115	489	6	)	)	PUNCT
gujaf-115	489	7	.	.	PUNCT
gujaf-115	490	1	corporate	corporate	ADJ
gujaf-115	490	2	governance	governance	NOUN
gujaf-115	490	3	and	and	CCONJ
gujaf-115	490	4	accounting	accounting	NOUN
gujaf-115	490	5	scandals	scandal	NOUN
gujaf-115	490	6	.	.	PUNCT
gujaf-115	491	1	journal	journal	PROPN
gujaf-115	491	2	of	of	ADP
gujaf-115	491	3	law	law	NOUN
gujaf-115	491	4	and	and	CCONJ
gujaf-115	491	5	economics	economic	NOUN
gujaf-115	491	6	,	,	PUNCT
gujaf-115	491	7	48	48	NUM
gujaf-115	491	8	(	(	PUNCT
gujaf-115	491	9	2	2	NUM
gujaf-115	491	10	)	)	PUNCT
gujaf-115	491	11	,	,	PUNCT
gujaf-115	491	12	371	371	NUM
gujaf-115	491	13	-	-	SYM
gujaf-115	491	14	406	406	NUM
gujaf-115	491	15	.	.	PUNCT
gujaf-115	492	1	saleem	saleem	PROPN
gujaf-115	492	2	,	,	PUNCT
gujaf-115	492	3	e.	e.	PROPN
gujaf-115	492	4	s.	s.	PROPN
gujaf-115	492	5	a.	a.	PROPN
gujaf-115	492	6	(	(	PUNCT
gujaf-115	492	7	2019	2019	NUM
gujaf-115	492	8	)	)	PUNCT
gujaf-115	492	9	.	.	PUNCT
gujaf-115	493	1	audit	audit	NOUN
gujaf-115	493	2	committee	committee	NOUN
gujaf-115	493	3	,	,	PUNCT
gujaf-115	493	4	internal	internal	ADJ
gujaf-115	493	5	audit	audit	NOUN
gujaf-115	493	6	function	function	NOUN
gujaf-115	493	7	and	and	CCONJ
gujaf-115	493	8	earnings	earning	NOUN
gujaf-115	493	9	management	management	NOUN
gujaf-115	493	10	:	:	PUNCT
gujaf-115	493	11	evidence	evidence	NOUN
gujaf-115	493	12	from	from	ADP
gujaf-115	493	13	jordan	jordan	PROPN
gujaf-115	493	14	.	.	PUNCT
gujaf-115	494	1	meditari	meditari	ADJ
gujaf-115	494	2	accountancy	accountancy	NOUN
gujaf-115	494	3	research	research	NOUN
gujaf-115	494	4	,	,	PUNCT
gujaf-115	494	5	27(1	27(1	NUM
gujaf-115	494	6	)	)	PUNCT
gujaf-115	494	7	,	,	PUNCT
gujaf-115	494	8	72	72	NUM
gujaf-115	494	9	-	-	SYM
gujaf-115	494	10	90	90	NUM
gujaf-115	494	11	.	.	PUNCT
gujaf-115	495	1	saona	saona	PROPN
gujaf-115	495	2	,	,	PUNCT
gujaf-115	495	3	p.	p.	PROPN
gujaf-115	495	4	,	,	PUNCT
gujaf-115	495	5	muro	muro	PROPN
gujaf-115	495	6	,	,	PUNCT
gujaf-115	495	7	l.	l.	PROPN
gujaf-115	495	8	,	,	PUNCT
gujaf-115	495	9	martín	martín	NOUN
gujaf-115	495	10	,	,	PUNCT
gujaf-115	495	11	p.	p.	PROPN
gujaf-115	495	12	s.	s.	PROPN
gujaf-115	495	13	,	,	PUNCT
gujaf-115	495	14	&	&	CCONJ
gujaf-115	495	15	baier	baier	NOUN
gujaf-115	495	16	-	-	PUNCT
gujaf-115	495	17	fuentes	fuentes	PROPN
gujaf-115	495	18	,	,	PUNCT
gujaf-115	495	19	h.	h.	PROPN
gujaf-115	495	20	(	(	PUNCT
gujaf-115	495	21	2019	2019	NUM
gujaf-115	495	22	)	)	PUNCT
gujaf-115	495	23	.	.	PUNCT
gujaf-115	496	1	board	board	NOUN
gujaf-115	496	2	of	of	ADP
gujaf-115	496	3	director	director	NOUN
gujaf-115	496	4	’s	’s	PART
gujaf-115	496	5	gender	gender	NOUN
gujaf-115	496	6	diversity	diversity	NOUN
gujaf-115	496	7	and	and	CCONJ
gujaf-115	496	8	its	its	PRON
gujaf-115	496	9	impact	impact	NOUN
gujaf-115	496	10	on	on	ADP
gujaf-115	496	11	earnings	earning	NOUN
gujaf-115	496	12	management	management	NOUN
gujaf-115	496	13	:	:	PUNCT
gujaf-115	496	14	an	an	DET
gujaf-115	496	15	empirical	empirical	ADJ
gujaf-115	496	16	analysis	analysis	NOUN
gujaf-115	496	17	for	for	ADP
gujaf-115	496	18	select	select	ADJ
gujaf-115	496	19	european	european	ADJ
gujaf-115	496	20	firms	firm	NOUN
gujaf-115	496	21	.	.	PUNCT
gujaf-115	497	1	technological	technological	ADJ
gujaf-115	497	2	and	and	CCONJ
gujaf-115	497	3	economic	economic	ADJ
gujaf-115	497	4	development	development	NOUN
gujaf-115	497	5	of	of	ADP
gujaf-115	497	6	economy	economy	NOUN
gujaf-115	497	7	,	,	PUNCT
gujaf-115	497	8	25	25	NUM
gujaf-115	497	9	(	(	PUNCT
gujaf-115	497	10	4	4	NUM
gujaf-115	497	11	)	)	PUNCT
gujaf-115	497	12	,	,	PUNCT
gujaf-115	497	13	634	634	NUM
gujaf-115	497	14	-	-	SYM
gujaf-115	497	15	663	663	NUM
gujaf-115	497	16	.	.	PUNCT
gujaf-115	497	17	shehu	shehu	NOUN
gujaf-115	497	18	,	,	PUNCT
gujaf-115	497	19	u.	u.	PROPN
gujaf-115	497	20	h.	h.	PROPN
gujaf-115	497	21	,	,	PUNCT
gujaf-115	497	22	&	&	CCONJ
gujaf-115	497	23	garba	garba	PROPN
gujaf-115	497	24	,	,	PUNCT
gujaf-115	497	25	i.	i.	PROPN
gujaf-115	497	26	(	(	PUNCT
gujaf-115	497	27	2014	2014	NUM
gujaf-115	497	28	)	)	PUNCT
gujaf-115	497	29	.	.	PUNCT
gujaf-115	498	1	governance	governance	NOUN
gujaf-115	498	2	attributes	attribute	NOUN
gujaf-115	498	3	and	and	CCONJ
gujaf-115	498	4	real	real	ADJ
gujaf-115	498	5	activities	activity	NOUN
gujaf-115	498	6	manipulation	manipulation	NOUN
gujaf-115	498	7	of	of	ADP
gujaf-115	498	8	listed	list	VERB
gujaf-115	498	9	manufacturing	manufacturing	NOUN
gujaf-115	498	10	firms	firm	NOUN
gujaf-115	498	11	in	in	ADP
gujaf-115	498	12	nigeria	nigeria	PROPN
gujaf-115	498	13	.	.	PUNCT
gujaf-115	499	1	international	international	ADJ
gujaf-115	499	2	journal	journal	PROPN
gujaf-115	499	3	of	of	ADP
gujaf-115	499	4	accounting	accounting	NOUN
gujaf-115	499	5	and	and	CCONJ
gujaf-115	499	6	taxation	taxation	NOUN
gujaf-115	499	7	,	,	PUNCT
gujaf-115	499	8	2(1	2(1	NUM
gujaf-115	499	9	)	)	PUNCT
gujaf-115	499	10	,	,	PUNCT
gujaf-115	499	11	37	37	NUM
gujaf-115	499	12	-	-	SYM
gujaf-115	499	13	62	62	NUM
gujaf-115	499	14	.	.	PUNCT
gujaf-115	500	1	srinidhi	srinidhi	PROPN
gujaf-115	500	2	,	,	PUNCT
gujaf-115	500	3	b.	b.	PROPN
gujaf-115	500	4	,	,	PUNCT
gujaf-115	500	5	gul	gul	PROPN
gujaf-115	500	6	,	,	PUNCT
gujaf-115	500	7	f.a	f.a	PROPN
gujaf-115	500	8	.	.	PROPN
gujaf-115	500	9	,	,	PUNCT
gujaf-115	500	10	&	&	CCONJ
gujaf-115	500	11	tsu	tsu	PROPN
gujaf-115	500	12	,	,	PUNCT
gujaf-115	500	13	j.	j.	PROPN
gujaf-115	500	14	(	(	PUNCT
gujaf-115	500	15	2011	2011	NUM
gujaf-115	500	16	)	)	PUNCT
gujaf-115	500	17	.	.	PUNCT
gujaf-115	501	1	female	female	ADJ
gujaf-115	501	2	directors	director	NOUN
gujaf-115	501	3	and	and	CCONJ
gujaf-115	501	4	earnings	earning	NOUN
gujaf-115	501	5	quality	quality	NOUN
gujaf-115	501	6	.	.	PUNCT
gujaf-115	502	1	contemporary	contemporary	ADJ
gujaf-115	502	2	accounting	accounting	PROPN
gujaf-115	502	3	research	research	NOUN
gujaf-115	502	4	,	,	PUNCT
gujaf-115	502	5	28(5	28(5	NUM
gujaf-115	502	6	)	)	PUNCT
gujaf-115	502	7	,	,	PUNCT
gujaf-115	502	8	1610–1644	1610–1644	NUM
gujaf-115	502	9	.	.	PUNCT
gujaf-115	503	1	tianshu	tianshu	PROPN
gujaf-115	503	2	,	,	PUNCT
gujaf-115	503	3	q.	q.	PROPN
gujaf-115	503	4	c.	c.	PROPN
gujaf-115	503	5	(	(	PUNCT
gujaf-115	503	6	2018	2018	NUM
gujaf-115	503	7	)	)	PUNCT
gujaf-115	503	8	.	.	PUNCT
gujaf-115	504	1	board	board	NOUN
gujaf-115	504	2	members	member	NOUN
gujaf-115	504	3	with	with	ADP
gujaf-115	504	4	style	style	NOUN
gujaf-115	504	5	:	:	PUNCT
gujaf-115	504	6	the	the	DET
gujaf-115	504	7	effect	effect	NOUN
gujaf-115	504	8	of	of	ADP
gujaf-115	504	9	audit	audit	NOUN
gujaf-115	504	10	committee	committee	NOUN
gujaf-115	504	11	members	member	NOUN
gujaf-115	504	12	and	and	CCONJ
gujaf-115	504	13	their	their	PRON
gujaf-115	504	14	personal	personal	ADJ
gujaf-115	504	15	styles	style	NOUN
gujaf-115	504	16	on	on	ADP
gujaf-115	504	17	financial	financial	ADJ
gujaf-115	504	18	reporting	reporting	NOUN
gujaf-115	504	19	choices	choice	NOUN
gujaf-115	504	20	.	.	PUNCT
gujaf-115	505	1	journal	journal	NOUN
gujaf-115	505	2	of	of	ADP
gujaf-115	505	3	accounting	accounting	NOUN
gujaf-115	505	4	,	,	PUNCT
gujaf-115	505	5	auditing	auditing	NOUN
gujaf-115	505	6	&	&	CCONJ
gujaf-115	505	7	finance	finance	PROPN
gujaf-115	505	8	,	,	PUNCT
gujaf-115	505	9	1–28	1–28	PROPN
gujaf-115	505	10	.	.	PUNCT
gujaf-115	506	1	triki	triki	PROPN
gujaf-115	506	2	,	,	PUNCT
gujaf-115	506	3	s.	s.	PROPN
gujaf-115	506	4	d.	d.	PROPN
gujaf-115	506	5	(	(	PUNCT
gujaf-115	506	6	2018	2018	NUM
gujaf-115	506	7	)	)	PUNCT
gujaf-115	506	8	.	.	PUNCT
gujaf-115	507	1	gender	gender	PROPN
gujaf-115	507	2	diverse	diverse	PROPN
gujaf-115	507	3	board	board	NOUN
gujaf-115	507	4	and	and	CCONJ
gujaf-115	507	5	earnings	earning	NOUN
gujaf-115	507	6	management	management	NOUN
gujaf-115	507	7	:	:	PUNCT
gujaf-115	507	8	evidence	evidence	NOUN
gujaf-115	507	9	from	from	ADP
gujaf-115	507	10	french	french	ADJ
gujaf-115	507	11	listed	list	VERB
gujaf-115	507	12	companies	company	NOUN
gujaf-115	507	13	.	.	PUNCT
gujaf-115	508	1	sustainability	sustainability	NOUN
gujaf-115	508	2	accounting	accounting	NOUN
gujaf-115	508	3	,	,	PUNCT
gujaf-115	508	4	management	management	NOUN
gujaf-115	508	5	and	and	CCONJ
gujaf-115	508	6	policy	policy	NOUN
gujaf-115	508	7	journal	journal	NOUN
gujaf-115	508	8	,	,	PUNCT
gujaf-115	508	9	9	9	NUM
gujaf-115	508	10	(	(	PUNCT
gujaf-115	508	11	3	3	NUM
gujaf-115	508	12	)	)	PUNCT
gujaf-115	508	13	,	,	PUNCT
gujaf-115	508	14	289	289	NUM
gujaf-115	508	15	-	-	SYM
gujaf-115	508	16	312	312	NUM
gujaf-115	508	17	.	.	PUNCT
gujaf-115	508	18	wicaksana	wicaksana	PROPN
gujaf-115	508	19	,	,	PUNCT
gujaf-115	508	20	k.	k.	PROPN
gujaf-115	508	21	a.	a.	PROPN
gujaf-115	508	22	b.	b.	PROPN
gujaf-115	508	23	,	,	PUNCT
gujaf-115	508	24	yuniasih	yuniasih	PROPN
gujaf-115	508	25	,	,	PUNCT
gujaf-115	508	26	n.	n.	PROPN
gujaf-115	508	27	w.	w.	PROPN
gujaf-115	508	28	,	,	PUNCT
gujaf-115	508	29	&	&	CCONJ
gujaf-115	508	30	handayani	handayani	PROPN
gujaf-115	508	31	,	,	PUNCT
gujaf-115	508	32	l.	l.	PROPN
gujaf-115	508	33	n.	n.	PROPN
gujaf-115	508	34	c.	c.	PROPN
gujaf-115	508	35	(	(	PUNCT
gujaf-115	508	36	2017	2017	NUM
gujaf-115	508	37	)	)	PUNCT
gujaf-115	508	38	.	.	PUNCT
gujaf-115	509	1	board	board	NOUN
gujaf-115	509	2	diversity	diversity	NOUN
gujaf-115	509	3	and	and	CCONJ
gujaf-115	509	4	earnings	earning	NOUN
gujaf-115	509	5	management	management	NOUN
gujaf-115	509	6	in	in	ADP
gujaf-115	509	7	companies	company	NOUN
gujaf-115	509	8	listed	list	VERB
gujaf-115	509	9	in	in	ADP
gujaf-115	509	10	indonesian	indonesian	ADJ
gujaf-115	509	11	stock	stock	PROPN
gujaf-115	509	12	exchange	exchange	PROPN
gujaf-115	509	13	.	.	PUNCT
gujaf-115	510	1	international	international	ADJ
gujaf-115	510	2	journal	journal	PROPN
gujaf-115	510	3	of	of	ADP
gujaf-115	510	4	scientific	scientific	ADJ
gujaf-115	510	5	and	and	CCONJ
gujaf-115	510	6	research	research	NOUN
gujaf-115	510	7	publications	publication	NOUN
gujaf-115	510	8	,	,	PUNCT
gujaf-115	510	9	7(12	7(12	NUM
gujaf-115	510	10	)	)	PUNCT
gujaf-115	510	11	,	,	PUNCT
gujaf-115	510	12	382	382	NUM
gujaf-115	510	13	-	-	SYM
gujaf-115	510	14	386	386	NUM
gujaf-115	510	15	.	.	PUNCT