id	sid	tid	token	lemma	pos
gujaf-128	1	1	i	i	PRON
gujaf-128	1	2	gusau	gusau	PROPN
gujaf-128	1	3	journal	journal	NOUN
gujaf-128	1	4	of	of	ADP
gujaf-128	1	5	accounting	accounting	NOUN
gujaf-128	1	6	and	and	CCONJ
gujaf-128	1	7	finance	finance	NOUN
gujaf-128	1	8	(	(	PUNCT
gujaf-128	1	9	gujaf	gujaf	NOUN
gujaf-128	1	10	)	)	PUNCT
gujaf-128	1	11	vol	vol	NOUN
gujaf-128	1	12	.	.	NOUN
gujaf-128	1	13	3	3	NUM
gujaf-128	1	14	issue	issue	NOUN
gujaf-128	1	15	1	1	NUM
gujaf-128	1	16	,	,	PUNCT
gujaf-128	1	17	april	april	PROPN
gujaf-128	1	18	,	,	PUNCT
gujaf-128	1	19	2022	2022	NUM
gujaf-128	1	20	issn	issn	NOUN
gujaf-128	1	21	:	:	PUNCT
gujaf-128	1	22	2756	2756	NUM
gujaf-128	1	23	-	-	PUNCT
gujaf-128	1	24	665x	665x	NOUN
gujaf-128	1	25	a	a	DET
gujaf-128	1	26	publication	publication	NOUN
gujaf-128	1	27	of	of	ADP
gujaf-128	1	28	department	department	NOUN
gujaf-128	1	29	of	of	ADP
gujaf-128	1	30	accounting	accounting	NOUN
gujaf-128	1	31	and	and	CCONJ
gujaf-128	1	32	finance	finance	NOUN
gujaf-128	1	33	,	,	PUNCT
gujaf-128	1	34	faculty	faculty	NOUN
gujaf-128	1	35	of	of	ADP
gujaf-128	1	36	management	management	NOUN
gujaf-128	1	37	and	and	CCONJ
gujaf-128	1	38	social	social	ADJ
gujaf-128	1	39	sciences	science	NOUN
gujaf-128	1	40	,	,	PUNCT
gujaf-128	1	41	federal	federal	ADJ
gujaf-128	1	42	university	university	NOUN
gujaf-128	1	43	gusau	gusau	NOUN
gujaf-128	1	44	,	,	PUNCT
gujaf-128	1	45	zamfara	zamfara	PROPN
gujaf-128	1	46	state	state	PROPN
gujaf-128	1	47	-nigeria	-nigeria	PROPN
gujaf-128	1	48	ii	ii	PROPN
gujaf-128	1	49	©	©	PROPN
gujaf-128	1	50	department	department	PROPN
gujaf-128	1	51	of	of	ADP
gujaf-128	1	52	accounting	accounting	NOUN
gujaf-128	1	53	and	and	CCONJ
gujaf-128	1	54	finance	finance	NOUN
gujaf-128	1	55	vol	vol	NOUN
gujaf-128	1	56	.	.	PUNCT
gujaf-128	1	57	3	3	NUM
gujaf-128	1	58	issue	issue	NOUN
gujaf-128	1	59	1	1	NUM
gujaf-128	1	60	april	april	PROPN
gujaf-128	1	61	,	,	PUNCT
gujaf-128	1	62	2022	2022	NUM
gujaf-128	1	63	issn	issn	NOUN
gujaf-128	1	64	:	:	PUNCT
gujaf-128	1	65	2756	2756	NUM
gujaf-128	1	66	-	-	PUNCT
gujaf-128	1	67	665x	665x	NOUN
gujaf-128	1	68	a	a	DET
gujaf-128	1	69	publication	publication	NOUN
gujaf-128	1	70	of	of	ADP
gujaf-128	1	71	department	department	NOUN
gujaf-128	1	72	of	of	ADP
gujaf-128	1	73	accounting	accounting	NOUN
gujaf-128	1	74	and	and	CCONJ
gujaf-128	1	75	finance	finance	NOUN
gujaf-128	1	76	,	,	PUNCT
gujaf-128	1	77	faculty	faculty	NOUN
gujaf-128	1	78	of	of	ADP
gujaf-128	1	79	management	management	NOUN
gujaf-128	1	80	and	and	CCONJ
gujaf-128	1	81	social	social	ADJ
gujaf-128	1	82	sciences	science	NOUN
gujaf-128	1	83	,	,	PUNCT
gujaf-128	1	84	federal	federal	ADJ
gujaf-128	1	85	university	university	NOUN
gujaf-128	1	86	gusau	gusau	NOUN
gujaf-128	1	87	,	,	PUNCT
gujaf-128	1	88	zamfara	zamfara	PROPN
gujaf-128	1	89	state	state	NOUN
gujaf-128	1	90	-nigeria	-nigeria	PROPN
gujaf-128	1	91	all	all	DET
gujaf-128	1	92	rights	right	NOUN
gujaf-128	1	93	reserved	reserve	VERB
gujaf-128	1	94	except	except	SCONJ
gujaf-128	1	95	for	for	ADP
gujaf-128	1	96	academic	academic	ADJ
gujaf-128	1	97	purposes	purpose	NOUN
gujaf-128	1	98	no	no	DET
gujaf-128	1	99	part	part	NOUN
gujaf-128	1	100	or	or	CCONJ
gujaf-128	1	101	whole	whole	NOUN
gujaf-128	1	102	of	of	ADP
gujaf-128	1	103	this	this	DET
gujaf-128	1	104	publication	publication	NOUN
gujaf-128	1	105	is	be	AUX
gujaf-128	1	106	allowed	allow	VERB
gujaf-128	1	107	to	to	PART
gujaf-128	1	108	be	be	AUX
gujaf-128	1	109	reproduced	reproduce	VERB
gujaf-128	1	110	,	,	PUNCT
gujaf-128	1	111	stored	store	VERB
gujaf-128	1	112	in	in	ADP
gujaf-128	1	113	a	a	DET
gujaf-128	1	114	retrieval	retrieval	NOUN
gujaf-128	1	115	system	system	NOUN
gujaf-128	1	116	or	or	CCONJ
gujaf-128	1	117	transmitted	transmit	VERB
gujaf-128	1	118	in	in	ADP
gujaf-128	1	119	any	any	DET
gujaf-128	1	120	form	form	NOUN
gujaf-128	1	121	or	or	CCONJ
gujaf-128	1	122	by	by	ADP
gujaf-128	1	123	any	any	DET
gujaf-128	1	124	means	mean	NOUN
gujaf-128	1	125	be	be	AUX
gujaf-128	1	126	it	it	PRON
gujaf-128	1	127	mechanical	mechanical	ADJ
gujaf-128	1	128	,	,	PUNCT
gujaf-128	1	129	electrical	electrical	ADJ
gujaf-128	1	130	,	,	PUNCT
gujaf-128	1	131	photocopying	photocopying	NOUN
gujaf-128	1	132	,	,	PUNCT
gujaf-128	1	133	recording	recording	NOUN
gujaf-128	1	134	or	or	CCONJ
gujaf-128	1	135	otherwise	otherwise	ADV
gujaf-128	1	136	,	,	PUNCT
gujaf-128	1	137	without	without	ADP
gujaf-128	1	138	prior	prior	ADJ
gujaf-128	1	139	permission	permission	NOUN
gujaf-128	1	140	of	of	ADP
gujaf-128	1	141	the	the	DET
gujaf-128	1	142	copyright	copyright	NOUN
gujaf-128	1	143	owner	owner	NOUN
gujaf-128	1	144	.	.	PUNCT
gujaf-128	2	1	published	publish	VERB
gujaf-128	2	2	and	and	CCONJ
gujaf-128	2	3	printed	print	VERB
gujaf-128	2	4	by	by	ADP
gujaf-128	2	5	:	:	PUNCT
gujaf-128	2	6	ahmadu	ahmadu	PROPN
gujaf-128	2	7	bello	bello	PROPN
gujaf-128	2	8	university	university	PROPN
gujaf-128	2	9	press	press	NOUN
gujaf-128	2	10	limited	limit	VERB
gujaf-128	2	11	,	,	PUNCT
gujaf-128	2	12	zaria	zaria	PROPN
gujaf-128	2	13	kaduna	kaduna	PROPN
gujaf-128	2	14	state	state	PROPN
gujaf-128	2	15	,	,	PUNCT
gujaf-128	2	16	nigeria	nigeria	PROPN
gujaf-128	2	17	.	.	PUNCT
gujaf-128	3	1	tel	tel	ADP
gujaf-128	3	2	:	:	PUNCT
gujaf-128	3	3	08065949711	08065949711	NUM
gujaf-128	3	4	,	,	PUNCT
gujaf-128	3	5	069	069	NUM
gujaf-128	3	6	-	-	SYM
gujaf-128	3	7	879121	879121	NUM
gujaf-128	3	8	e	e	NOUN
gujaf-128	3	9	-	-	NOUN
gujaf-128	3	10	mail	mail	NOUN
gujaf-128	3	11	:	:	PUNCT
gujaf-128	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-128	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-128	4	1	website	website	NOUN
gujaf-128	4	2	:	:	PUNCT
gujaf-128	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-128	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-128	4	5	iii	iii	PROPN
gujaf-128	4	6	editorial	editorial	PROPN
gujaf-128	4	7	board	board	NOUN
gujaf-128	4	8	editor	editor	NOUN
gujaf-128	4	9	-	-	PUNCT
gujaf-128	4	10	in	in	ADP
gujaf-128	4	11	-	-	PUNCT
gujaf-128	4	12	chief	chief	NOUN
gujaf-128	4	13	:	:	PUNCT
gujaf-128	4	14	prof	prof	PROPN
gujaf-128	4	15	.	.	PUNCT
gujaf-128	4	16	shehu	shehu	PROPN
gujaf-128	4	17	usman	usman	PROPN
gujaf-128	4	18	hassan	hassan	PROPN
gujaf-128	4	19	department	department	PROPN
gujaf-128	4	20	of	of	ADP
gujaf-128	4	21	accounting	accounting	PROPN
gujaf-128	4	22	,	,	PUNCT
gujaf-128	4	23	federal	federal	ADJ
gujaf-128	4	24	university	university	PROPN
gujaf-128	4	25	of	of	ADP
gujaf-128	4	26	kashere	kashere	PROPN
gujaf-128	4	27	,	,	PUNCT
gujaf-128	4	28	gombe	gombe	ADJ
gujaf-128	4	29	state	state	NOUN
gujaf-128	4	30	.	.	PUNCT
gujaf-128	5	1	associate	associate	NOUN
gujaf-128	5	2	editor	editor	NOUN
gujaf-128	5	3	:	:	PUNCT
gujaf-128	5	4	dr	dr	PROPN
gujaf-128	5	5	.	.	PROPN
gujaf-128	5	6	muhammad	muhammad	PROPN
gujaf-128	5	7	mustapha	mustapha	PROPN
gujaf-128	5	8	bagudo	bagudo	PROPN
gujaf-128	5	9	department	department	PROPN
gujaf-128	5	10	of	of	ADP
gujaf-128	5	11	accounting	accounting	PROPN
gujaf-128	5	12	,	,	PUNCT
gujaf-128	5	13	ahmadu	ahmadu	PROPN
gujaf-128	5	14	bello	bello	PROPN
gujaf-128	5	15	university	university	PROPN
gujaf-128	5	16	zaria	zaria	PROPN
gujaf-128	5	17	,	,	PUNCT
gujaf-128	5	18	kaduna	kaduna	PROPN
gujaf-128	5	19	state	state	PROPN
gujaf-128	5	20	.	.	PUNCT
gujaf-128	6	1	managing	manage	VERB
gujaf-128	6	2	editor	editor	NOUN
gujaf-128	6	3	:	:	PUNCT
gujaf-128	6	4	umar	umar	PROPN
gujaf-128	6	5	farouk	farouk	PROPN
gujaf-128	6	6	abdulkarim	abdulkarim	PROPN
gujaf-128	6	7	department	department	PROPN
gujaf-128	6	8	of	of	ADP
gujaf-128	6	9	accounting	accounting	NOUN
gujaf-128	6	10	and	and	CCONJ
gujaf-128	6	11	finance	finance	NOUN
gujaf-128	6	12	,	,	PUNCT
gujaf-128	6	13	federal	federal	ADJ
gujaf-128	6	14	university	university	NOUN
gujaf-128	6	15	gusau	gusau	PROPN
gujaf-128	6	16	,	,	PUNCT
gujaf-128	6	17	zamfara	zamfara	PROPN
gujaf-128	6	18	state	state	PROPN
gujaf-128	6	19	.	.	PUNCT
gujaf-128	7	1	editorial	editorial	PROPN
gujaf-128	7	2	board	board	NOUN
gujaf-128	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-128	7	4	modu	modu	PROPN
gujaf-128	7	5	kumshe	kumshe	PROPN
gujaf-128	7	6	department	department	PROPN
gujaf-128	7	7	of	of	ADP
gujaf-128	7	8	accounting	accounting	PROPN
gujaf-128	7	9	,	,	PUNCT
gujaf-128	7	10	university	university	NOUN
gujaf-128	7	11	of	of	ADP
gujaf-128	7	12	maiduguri	maiduguri	PROPN
gujaf-128	7	13	,	,	PUNCT
gujaf-128	7	14	borno	borno	PROPN
gujaf-128	7	15	state	state	PROPN
gujaf-128	7	16	.	.	PUNCT
gujaf-128	8	1	prof	prof	PROPN
gujaf-128	8	2	ugochukwu	ugochukwu	PROPN
gujaf-128	8	3	c.	c.	PROPN
gujaf-128	8	4	nzewi	nzewi	VERB
gujaf-128	8	5	department	department	PROPN
gujaf-128	8	6	of	of	ADP
gujaf-128	8	7	accounting	accounting	PROPN
gujaf-128	8	8	,	,	PUNCT
gujaf-128	8	9	paul	paul	PROPN
gujaf-128	8	10	university	university	PROPN
gujaf-128	8	11	awka	awka	NOUN
gujaf-128	8	12	,	,	PUNCT
gujaf-128	8	13	anambra	anambra	PROPN
gujaf-128	8	14	state	state	PROPN
gujaf-128	8	15	.	.	PUNCT
gujaf-128	9	1	prof	prof	PROPN
gujaf-128	9	2	kabir	kabir	PROPN
gujaf-128	9	3	tahir	tahir	PROPN
gujaf-128	9	4	hamid	hamid	PROPN
gujaf-128	9	5	department	department	PROPN
gujaf-128	9	6	of	of	ADP
gujaf-128	9	7	accounting	accounting	PROPN
gujaf-128	9	8	,	,	PUNCT
gujaf-128	9	9	bayero	bayero	PROPN
gujaf-128	9	10	university	university	PROPN
gujaf-128	9	11	,	,	PUNCT
gujaf-128	9	12	kano	kano	PROPN
gujaf-128	9	13	,	,	PUNCT
gujaf-128	9	14	kano	kano	PROPN
gujaf-128	9	15	state	state	PROPN
gujaf-128	9	16	.	.	PUNCT
gujaf-128	10	1	prof	prof	PROPN
gujaf-128	10	2	.	.	PUNCT
gujaf-128	11	1	ekoja	ekoja	PROPN
gujaf-128	11	2	b.	b.	PROPN
gujaf-128	11	3	ekoja	ekoja	PROPN
gujaf-128	11	4	department	department	PROPN
gujaf-128	11	5	of	of	ADP
gujaf-128	11	6	accounting	accounting	PROPN
gujaf-128	11	7	,	,	PUNCT
gujaf-128	11	8	university	university	PROPN
gujaf-128	11	9	of	of	ADP
gujaf-128	11	10	jos	jos	PROPN
gujaf-128	11	11	.	.	PROPN
gujaf-128	11	12	prof	prof	PROPN
gujaf-128	11	13	.	.	PUNCT
gujaf-128	12	1	clifford	clifford	PROPN
gujaf-128	12	2	ofurum	ofurum	PROPN
gujaf-128	12	3	department	department	PROPN
gujaf-128	12	4	of	of	ADP
gujaf-128	12	5	accounting	accounting	PROPN
gujaf-128	12	6	,	,	PUNCT
gujaf-128	12	7	university	university	NOUN
gujaf-128	12	8	of	of	ADP
gujaf-128	12	9	portharcourt	portharcourt	PROPN
gujaf-128	12	10	,	,	PUNCT
gujaf-128	12	11	rivers	river	NOUN
gujaf-128	12	12	state	state	PROPN
gujaf-128	12	13	.	.	PUNCT
gujaf-128	13	1	prof	prof	PROPN
gujaf-128	13	2	.	.	PUNCT
gujaf-128	14	1	ahmad	ahmad	PROPN
gujaf-128	14	2	bello	bello	PROPN
gujaf-128	14	3	dogarawa	dogarawa	PROPN
gujaf-128	14	4	department	department	PROPN
gujaf-128	14	5	of	of	ADP
gujaf-128	14	6	accounting	accounting	NOUN
gujaf-128	14	7	,	,	PUNCT
gujaf-128	14	8	ahmadu	ahmadu	PROPN
gujaf-128	14	9	bello	bello	PROPN
gujaf-128	14	10	university	university	PROPN
gujaf-128	14	11	zaria	zaria	PROPN
gujaf-128	14	12	.	.	PUNCT
gujaf-128	15	1	prof	prof	PROPN
gujaf-128	15	2	.	.	PUNCT
gujaf-128	16	1	yusuf	yusuf	PROPN
gujaf-128	16	2	.	.	PUNCT
gujaf-128	17	1	b.	b.	PROPN
gujaf-128	17	2	rahman	rahman	PROPN
gujaf-128	17	3	department	department	PROPN
gujaf-128	17	4	of	of	ADP
gujaf-128	17	5	accounting	accounting	PROPN
gujaf-128	17	6	,	,	PUNCT
gujaf-128	17	7	lagos	lagos	NOUN
gujaf-128	17	8	state	state	PROPN
gujaf-128	17	9	university	university	PROPN
gujaf-128	17	10	,	,	PUNCT
gujaf-128	17	11	lagos	lagos	NOUN
gujaf-128	17	12	state	state	NOUN
gujaf-128	17	13	.	.	PUNCT
gujaf-128	18	1	prof	prof	PROPN
gujaf-128	18	2	.	.	PUNCT
gujaf-128	19	1	suleiman	suleiman	PROPN
gujaf-128	19	2	a.	a.	PROPN
gujaf-128	19	3	s.	s.	PROPN
gujaf-128	19	4	aruwa	aruwa	PROPN
gujaf-128	19	5	department	department	PROPN
gujaf-128	19	6	of	of	ADP
gujaf-128	19	7	accounting	accounting	PROPN
gujaf-128	19	8	,	,	PUNCT
gujaf-128	19	9	nasarawa	nasarawa	PROPN
gujaf-128	19	10	state	state	PROPN
gujaf-128	19	11	university	university	PROPN
gujaf-128	19	12	,	,	PUNCT
gujaf-128	19	13	keffi	keffi	PROPN
gujaf-128	19	14	,	,	PUNCT
gujaf-128	19	15	nasarawa	nasarawa	PROPN
gujaf-128	19	16	state	state	PROPN
gujaf-128	19	17	.	.	PUNCT
gujaf-128	20	1	prof	prof	PROPN
gujaf-128	20	2	.	.	PUNCT
gujaf-128	21	1	muhammad	muhammad	PROPN
gujaf-128	21	2	junaidu	junaidu	PROPN
gujaf-128	21	3	kurawa	kurawa	PROPN
gujaf-128	21	4	department	department	PROPN
gujaf-128	21	5	of	of	ADP
gujaf-128	21	6	accounting	accounting	PROPN
gujaf-128	21	7	,	,	PUNCT
gujaf-128	21	8	bayero	bayero	PROPN
gujaf-128	21	9	university	university	PROPN
gujaf-128	21	10	kano	kano	PROPN
gujaf-128	21	11	,	,	PUNCT
gujaf-128	21	12	kano	kano	PROPN
gujaf-128	21	13	state	state	PROPN
gujaf-128	21	14	.	.	PUNCT
gujaf-128	22	1	prof	prof	PROPN
gujaf-128	22	2	.	.	PUNCT
gujaf-128	23	1	muhammad	muhammad	PROPN
gujaf-128	23	2	habibu	habibu	ADJ
gujaf-128	23	3	sabari	sabari	PROPN
gujaf-128	23	4	department	department	PROPN
gujaf-128	23	5	of	of	ADP
gujaf-128	23	6	accounting	accounting	NOUN
gujaf-128	23	7	,	,	PUNCT
gujaf-128	23	8	ahmadu	ahmadu	PROPN
gujaf-128	23	9	bello	bello	PROPN
gujaf-128	23	10	university	university	PROPN
gujaf-128	23	11	,	,	PUNCT
gujaf-128	23	12	zaria	zaria	PROPN
gujaf-128	23	13	.	.	PUNCT
gujaf-128	24	1	iv	iv	NUM
gujaf-128	24	2	prof	prof	PROPN
gujaf-128	24	3	.	.	PUNCT
gujaf-128	25	1	okpanachi	okpanachi	PROPN
gujaf-128	25	2	joshua	joshua	PROPN
gujaf-128	25	3	department	department	PROPN
gujaf-128	25	4	of	of	ADP
gujaf-128	25	5	accounting	accounting	NOUN
gujaf-128	25	6	and	and	CCONJ
gujaf-128	25	7	management	management	NOUN
gujaf-128	25	8	,	,	PUNCT
gujaf-128	25	9	nigerian	nigerian	ADJ
gujaf-128	25	10	defence	defence	PROPN
gujaf-128	25	11	academy	academy	PROPN
gujaf-128	25	12	,	,	PUNCT
gujaf-128	25	13	kaduna	kaduna	PROPN
gujaf-128	25	14	.	.	PROPN
gujaf-128	25	15	prof	prof	PROPN
gujaf-128	25	16	.	.	PUNCT
gujaf-128	26	1	hassan	hassan	PROPN
gujaf-128	26	2	ibrahim	ibrahim	PROPN
gujaf-128	26	3	department	department	PROPN
gujaf-128	26	4	of	of	ADP
gujaf-128	26	5	accounting	accounting	PROPN
gujaf-128	26	6	,	,	PUNCT
gujaf-128	26	7	ibb	ibb	NOUN
gujaf-128	26	8	university	university	NOUN
gujaf-128	26	9	,	,	PUNCT
gujaf-128	26	10	lapai	lapai	NOUN
gujaf-128	26	11	,	,	PUNCT
gujaf-128	26	12	niger	niger	NOUN
gujaf-128	26	13	state	state	NOUN
gujaf-128	26	14	.	.	PUNCT
gujaf-128	27	1	prof	prof	PROPN
gujaf-128	27	2	.	.	PUNCT
gujaf-128	28	1	ifeoma	ifeoma	PROPN
gujaf-128	28	2	mary	mary	PROPN
gujaf-128	28	3	okwo	okwo	PROPN
gujaf-128	28	4	department	department	PROPN
gujaf-128	28	5	of	of	ADP
gujaf-128	28	6	accounting	accounting	PROPN
gujaf-128	28	7	,	,	PUNCT
gujaf-128	28	8	enugu	enugu	PROPN
gujaf-128	28	9	state	state	PROPN
gujaf-128	28	10	university	university	PROPN
gujaf-128	28	11	of	of	ADP
gujaf-128	28	12	science	science	NOUN
gujaf-128	28	13	and	and	CCONJ
gujaf-128	28	14	technology	technology	NOUN
gujaf-128	28	15	,	,	PUNCT
gujaf-128	28	16	enugu	enugu	PROPN
gujaf-128	28	17	state	state	PROPN
gujaf-128	28	18	.	.	PUNCT
gujaf-128	29	1	prof	prof	PROPN
gujaf-128	29	2	.	.	PROPN
gujaf-128	30	1	aminu	aminu	PROPN
gujaf-128	30	2	isah	isah	PROPN
gujaf-128	30	3	department	department	PROPN
gujaf-128	30	4	of	of	ADP
gujaf-128	30	5	accounting	accounting	PROPN
gujaf-128	30	6	,	,	PUNCT
gujaf-128	30	7	bayero	bayero	PROPN
gujaf-128	30	8	university	university	PROPN
gujaf-128	30	9	,	,	PUNCT
gujaf-128	30	10	kano	kano	PROPN
gujaf-128	30	11	,	,	PUNCT
gujaf-128	30	12	kano	kano	PROPN
gujaf-128	30	13	state	state	PROPN
gujaf-128	30	14	.	.	PUNCT
gujaf-128	31	1	prof	prof	PROPN
gujaf-128	31	2	.	.	PUNCT
gujaf-128	32	1	ahmadu	ahmadu	PROPN
gujaf-128	32	2	bello	bello	PROPN
gujaf-128	32	3	department	department	PROPN
gujaf-128	32	4	of	of	ADP
gujaf-128	32	5	accounting	accounting	NOUN
gujaf-128	32	6	,	,	PUNCT
gujaf-128	32	7	ahmadu	ahmadu	PROPN
gujaf-128	32	8	bello	bello	PROPN
gujaf-128	32	9	university	university	PROPN
gujaf-128	32	10	,	,	PUNCT
gujaf-128	32	11	zaria	zaria	PROPN
gujaf-128	32	12	.	.	PUNCT
gujaf-128	33	1	prof	prof	PROPN
gujaf-128	33	2	.	.	PUNCT
gujaf-128	34	1	musa	musa	PROPN
gujaf-128	34	2	yelwa	yelwa	PROPN
gujaf-128	34	3	abubakar	abubakar	PROPN
gujaf-128	34	4	department	department	PROPN
gujaf-128	34	5	of	of	ADP
gujaf-128	34	6	accounting	accounting	PROPN
gujaf-128	34	7	,	,	PUNCT
gujaf-128	34	8	usmanu	usmanu	PROPN
gujaf-128	34	9	danfodiyo	danfodiyo	PROPN
gujaf-128	34	10	university	university	PROPN
gujaf-128	34	11	,	,	PUNCT
gujaf-128	34	12	sokoto	sokoto	PROPN
gujaf-128	34	13	state	state	PROPN
gujaf-128	34	14	.	.	PUNCT
gujaf-128	35	1	dr	dr	PROPN
gujaf-128	35	2	.	.	PROPN
gujaf-128	35	3	salisu	salisu	PROPN
gujaf-128	35	4	abubakar	abubakar	PROPN
gujaf-128	35	5	department	department	PROPN
gujaf-128	35	6	of	of	ADP
gujaf-128	35	7	accounting	accounting	NOUN
gujaf-128	35	8	,	,	PUNCT
gujaf-128	35	9	ahmadu	ahmadu	PROPN
gujaf-128	35	10	bello	bello	PROPN
gujaf-128	35	11	university	university	PROPN
gujaf-128	35	12	zaria	zaria	PROPN
gujaf-128	35	13	,	,	PUNCT
gujaf-128	35	14	kaduna	kaduna	PROPN
gujaf-128	35	15	state	state	PROPN
gujaf-128	35	16	.	.	PUNCT
gujaf-128	36	1	dr	dr	PROPN
gujaf-128	36	2	.	.	PROPN
gujaf-128	36	3	isaq	isaq	PROPN
gujaf-128	36	4	alhaji	alhaji	PROPN
gujaf-128	36	5	samaila	samaila	PROPN
gujaf-128	36	6	department	department	PROPN
gujaf-128	36	7	of	of	ADP
gujaf-128	36	8	accounting	accounting	PROPN
gujaf-128	36	9	,	,	PUNCT
gujaf-128	36	10	bayero	bayero	PROPN
gujaf-128	36	11	university	university	NOUN
gujaf-128	36	12	,	,	PUNCT
gujaf-128	36	13	kano	kano	PROPN
gujaf-128	36	14	state	state	PROPN
gujaf-128	36	15	.	.	PUNCT
gujaf-128	37	1	dr	dr	PROPN
gujaf-128	37	2	.	.	PROPN
gujaf-128	37	3	fatima	fatima	PROPN
gujaf-128	37	4	alfa	alfa	PROPN
gujaf-128	37	5	department	department	PROPN
gujaf-128	37	6	of	of	ADP
gujaf-128	37	7	accounting	accounting	PROPN
gujaf-128	37	8	,	,	PUNCT
gujaf-128	37	9	university	university	NOUN
gujaf-128	37	10	of	of	ADP
gujaf-128	37	11	maiduguri	maiduguri	PROPN
gujaf-128	37	12	,	,	PUNCT
gujaf-128	37	13	borno	borno	PROPN
gujaf-128	37	14	state	state	PROPN
gujaf-128	37	15	.	.	PUNCT
gujaf-128	38	1	dr	dr	PROPN
gujaf-128	38	2	.	.	PROPN
gujaf-128	38	3	sunusi	sunusi	PROPN
gujaf-128	38	4	sa'ad	sa'ad	PROPN
gujaf-128	38	5	ahmad	ahmad	PROPN
gujaf-128	38	6	department	department	PROPN
gujaf-128	38	7	of	of	ADP
gujaf-128	38	8	accounting	accounting	PROPN
gujaf-128	38	9	,	,	PUNCT
gujaf-128	38	10	federal	federal	ADJ
gujaf-128	38	11	university	university	NOUN
gujaf-128	38	12	dutse	dutse	NOUN
gujaf-128	38	13	,	,	PUNCT
gujaf-128	38	14	jigawa	jigawa	PROPN
gujaf-128	38	15	state	state	PROPN
gujaf-128	38	16	.	.	PUNCT
gujaf-128	39	1	dr	dr	PROPN
gujaf-128	39	2	.	.	PROPN
gujaf-128	39	3	nasiru	nasiru	PROPN
gujaf-128	39	4	a.	a.	PROPN
gujaf-128	39	5	ka’oje	ka’oje	PROPN
gujaf-128	39	6	department	department	PROPN
gujaf-128	39	7	of	of	ADP
gujaf-128	39	8	accounting	accounting	PROPN
gujaf-128	39	9	,	,	PUNCT
gujaf-128	39	10	usmanu	usmanu	PROPN
gujaf-128	39	11	danfodiyo	danfodiyo	PROPN
gujaf-128	39	12	university	university	PROPN
gujaf-128	39	13	sokoto	sokoto	PROPN
gujaf-128	39	14	state	state	PROPN
gujaf-128	39	15	.	.	PUNCT
gujaf-128	40	1	dr	dr	PROPN
gujaf-128	40	2	.	.	PROPN
gujaf-128	40	3	aminu	aminu	PROPN
gujaf-128	40	4	abdullahi	abdullahi	PROPN
gujaf-128	40	5	department	department	PROPN
gujaf-128	40	6	of	of	ADP
gujaf-128	40	7	accounting	accounting	PROPN
gujaf-128	40	8	,	,	PUNCT
gujaf-128	40	9	usmanu	usmanu	PROPN
gujaf-128	40	10	danfodiyo	danfodiyo	PROPN
gujaf-128	40	11	university	university	PROPN
gujaf-128	40	12	sokoto	sokoto	PROPN
gujaf-128	40	13	,	,	PUNCT
gujaf-128	40	14	state	state	PROPN
gujaf-128	40	15	.	.	PUNCT
gujaf-128	41	1	dr	dr	PROPN
gujaf-128	41	2	.	.	PROPN
gujaf-128	41	3	onipe	onipe	PROPN
gujaf-128	41	4	adebenege	adebenege	PROPN
gujaf-128	41	5	yahaya	yahaya	PROPN
gujaf-128	41	6	department	department	PROPN
gujaf-128	41	7	of	of	ADP
gujaf-128	41	8	accounting	accounting	PROPN
gujaf-128	41	9	,	,	PUNCT
gujaf-128	41	10	nigerian	nigerian	ADJ
gujaf-128	41	11	defence	defence	PROPN
gujaf-128	41	12	academy	academy	PROPN
gujaf-128	41	13	,	,	PUNCT
gujaf-128	41	14	kaduna	kaduna	PROPN
gujaf-128	41	15	state	state	PROPN
gujaf-128	41	16	.	.	PUNCT
gujaf-128	42	1	dr	dr	PROPN
gujaf-128	42	2	.	.	PROPN
gujaf-128	42	3	saidu	saidu	PROPN
gujaf-128	42	4	adamu	adamu	PROPN
gujaf-128	42	5	department	department	PROPN
gujaf-128	42	6	of	of	ADP
gujaf-128	42	7	accounting	accounting	PROPN
gujaf-128	42	8	,	,	PUNCT
gujaf-128	42	9	federal	federal	ADJ
gujaf-128	42	10	university	university	PROPN
gujaf-128	42	11	of	of	ADP
gujaf-128	42	12	kashere	kashere	PROPN
gujaf-128	42	13	,	,	PUNCT
gujaf-128	42	14	gombe	gombe	ADJ
gujaf-128	42	15	state	state	NOUN
gujaf-128	42	16	.	.	PUNCT
gujaf-128	43	1	dr	dr	PROPN
gujaf-128	43	2	.	.	PROPN
gujaf-128	43	3	nasiru	nasiru	PROPN
gujaf-128	43	4	yunusa	yunusa	PROPN
gujaf-128	43	5	department	department	PROPN
gujaf-128	43	6	of	of	ADP
gujaf-128	43	7	accounting	accounting	NOUN
gujaf-128	43	8	,	,	PUNCT
gujaf-128	43	9	ahmadu	ahmadu	PROPN
gujaf-128	43	10	bello	bello	PROPN
gujaf-128	43	11	university	university	PROPN
gujaf-128	43	12	zaria	zaria	PROPN
gujaf-128	43	13	.	.	PUNCT
gujaf-128	44	1	dr	dr	PROPN
gujaf-128	44	2	.	.	PROPN
gujaf-128	44	3	aisha	aisha	PROPN
gujaf-128	44	4	nuhu	nuhu	PROPN
gujaf-128	44	5	muhammad	muhammad	PROPN
gujaf-128	44	6	department	department	PROPN
gujaf-128	44	7	of	of	ADP
gujaf-128	44	8	accounting	accounting	PROPN
gujaf-128	44	9	,	,	PUNCT
gujaf-128	44	10	ahmadu	ahmadu	PROPN
gujaf-128	44	11	bello	bello	PROPN
gujaf-128	44	12	university	university	PROPN
gujaf-128	44	13	zaria	zaria	PROPN
gujaf-128	44	14	.	.	PUNCT
gujaf-128	45	1	dr	dr	PROPN
gujaf-128	45	2	.	.	PROPN
gujaf-128	45	3	lawal	lawal	PROPN
gujaf-128	45	4	muhammad	muhammad	PROPN
gujaf-128	45	5	department	department	PROPN
gujaf-128	45	6	of	of	ADP
gujaf-128	45	7	accounting	accounting	PROPN
gujaf-128	45	8	,	,	PUNCT
gujaf-128	45	9	ahmadu	ahmadu	PROPN
gujaf-128	45	10	bello	bello	PROPN
gujaf-128	45	11	university	university	PROPN
gujaf-128	45	12	zaria	zaria	PROPN
gujaf-128	45	13	.	.	PROPN
gujaf-128	46	1	v	v	PROPN
gujaf-128	46	2	dr	dr	PROPN
gujaf-128	46	3	.	.	PROPN
gujaf-128	46	4	farouk	farouk	PROPN
gujaf-128	46	5	adeza	adeza	PROPN
gujaf-128	46	6	school	school	NOUN
gujaf-128	46	7	of	of	ADP
gujaf-128	46	8	business	business	NOUN
gujaf-128	46	9	and	and	CCONJ
gujaf-128	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-128	46	11	,	,	PUNCT
gujaf-128	46	12	american	american	PROPN
gujaf-128	46	13	university	university	PROPN
gujaf-128	46	14	of	of	ADP
gujaf-128	46	15	nigeria	nigeria	PROPN
gujaf-128	46	16	,	,	PUNCT
gujaf-128	46	17	yola	yola	PROPN
gujaf-128	46	18	.	.	PUNCT
gujaf-128	47	1	dr	dr	PROPN
gujaf-128	47	2	.	.	PROPN
gujaf-128	47	3	bashir	bashir	PROPN
gujaf-128	47	4	umar	umar	PROPN
gujaf-128	47	5	farouk	farouk	PROPN
gujaf-128	47	6	department	department	PROPN
gujaf-128	47	7	of	of	ADP
gujaf-128	47	8	economics	economic	NOUN
gujaf-128	47	9	,	,	PUNCT
gujaf-128	47	10	federal	federal	ADJ
gujaf-128	47	11	university	university	NOUN
gujaf-128	47	12	gusau	gusau	PROPN
gujaf-128	47	13	,	,	PUNCT
gujaf-128	47	14	zamfara	zamfara	PROPN
gujaf-128	47	15	state	state	PROPN
gujaf-128	47	16	.	.	PUNCT
gujaf-128	48	1	dr	dr	PROPN
gujaf-128	48	2	emmanuel	emmanuel	PROPN
gujaf-128	48	3	omokhuale	omokhuale	PROPN
gujaf-128	48	4	department	department	PROPN
gujaf-128	48	5	of	of	ADP
gujaf-128	48	6	mathematics	mathematics	PROPN
gujaf-128	48	7	,	,	PUNCT
gujaf-128	48	8	federal	federal	ADJ
gujaf-128	48	9	university	university	NOUN
gujaf-128	48	10	gusau	gusau	NOUN
gujaf-128	48	11	,	,	PUNCT
gujaf-128	48	12	zamfara	zamfara	PROPN
gujaf-128	48	13	.	.	PUNCT
gujaf-128	49	1	state	state	PROPN
gujaf-128	49	2	advisory	advisory	PROPN
gujaf-128	49	3	board	board	NOUN
gujaf-128	49	4	members	members	PROPN
gujaf-128	49	5	prof	prof	PROPN
gujaf-128	49	6	.	.	PUNCT
gujaf-128	50	1	kabiru	kabiru	PROPN
gujaf-128	50	2	isah	isah	PROPN
gujaf-128	50	3	dandago	dandago	PROPN
gujaf-128	50	4	,	,	PUNCT
gujaf-128	50	5	bayero	bayero	PROPN
gujaf-128	50	6	university	university	PROPN
gujaf-128	50	7	kano	kano	PROPN
gujaf-128	50	8	,	,	PUNCT
gujaf-128	50	9	kano	kano	PROPN
gujaf-128	50	10	state	state	PROPN
gujaf-128	50	11	.	.	PUNCT
gujaf-128	51	1	prof	prof	PROPN
gujaf-128	51	2	a	a	DET
gujaf-128	51	3	m	m	NOUN
gujaf-128	51	4	bashir	bashir	NOUN
gujaf-128	51	5	,	,	PUNCT
gujaf-128	51	6	usmanu	usmanu	PROPN
gujaf-128	51	7	danfodiyo	danfodiyo	PROPN
gujaf-128	51	8	university	university	PROPN
gujaf-128	51	9	sokoto	sokoto	PROPN
gujaf-128	51	10	,	,	PUNCT
gujaf-128	51	11	sokoto	sokoto	PROPN
gujaf-128	51	12	state	state	PROPN
gujaf-128	51	13	.	.	PUNCT
gujaf-128	52	1	prof	prof	PROPN
gujaf-128	52	2	.	.	PUNCT
gujaf-128	53	1	muhammad	muhammad	PROPN
gujaf-128	53	2	tanko	tanko	PROPN
gujaf-128	53	3	,	,	PUNCT
gujaf-128	53	4	kaduna	kaduna	PROPN
gujaf-128	53	5	state	state	PROPN
gujaf-128	53	6	university	university	PROPN
gujaf-128	53	7	,	,	PUNCT
gujaf-128	53	8	kaduna	kaduna	PROPN
gujaf-128	53	9	.	.	PROPN
gujaf-128	53	10	prof	prof	PROPN
gujaf-128	53	11	.	.	PUNCT
gujaf-128	53	12	bayero	bayero	PROPN
gujaf-128	54	1	a	a	DET
gujaf-128	54	2	m	m	NOUN
gujaf-128	54	3	sabir	sabir	NOUN
gujaf-128	54	4	,	,	PUNCT
gujaf-128	54	5	usmanu	usmanu	PROPN
gujaf-128	54	6	danfodiyo	danfodiyo	PROPN
gujaf-128	54	7	university	university	PROPN
gujaf-128	54	8	sokoto	sokoto	PROPN
gujaf-128	54	9	,	,	PUNCT
gujaf-128	54	10	sokoto	sokoto	PROPN
gujaf-128	54	11	state	state	PROPN
gujaf-128	54	12	.	.	PUNCT
gujaf-128	55	1	prof	prof	PROPN
gujaf-128	55	2	.	.	PUNCT
gujaf-128	56	1	aliyu	aliyu	PROPN
gujaf-128	56	2	sulaiman	sulaiman	PROPN
gujaf-128	56	3	kantudu	kantudu	PROPN
gujaf-128	56	4	,	,	PUNCT
gujaf-128	56	5	bayero	bayero	PROPN
gujaf-128	56	6	university	university	PROPN
gujaf-128	56	7	kano	kano	PROPN
gujaf-128	56	8	,	,	PUNCT
gujaf-128	56	9	kano	kano	PROPN
gujaf-128	56	10	state	state	PROPN
gujaf-128	56	11	.	.	PUNCT
gujaf-128	57	1	editorial	editorial	PROPN
gujaf-128	57	2	secretary	secretary	PROPN
gujaf-128	57	3	usman	usman	PROPN
gujaf-128	57	4	muhammad	muhammad	PROPN
gujaf-128	57	5	adam	adam	PROPN
gujaf-128	57	6	department	department	PROPN
gujaf-128	57	7	of	of	ADP
gujaf-128	57	8	accounting	accounting	NOUN
gujaf-128	57	9	and	and	CCONJ
gujaf-128	57	10	finance	finance	NOUN
gujaf-128	57	11	,	,	PUNCT
gujaf-128	57	12	federal	federal	ADJ
gujaf-128	57	13	university	university	NOUN
gujaf-128	57	14	gusau	gusau	PROPN
gujaf-128	57	15	,	,	PUNCT
gujaf-128	57	16	zamfara	zamfara	PROPN
gujaf-128	57	17	state	state	PROPN
gujaf-128	57	18	.	.	PUNCT
gujaf-128	58	1	vi	vi	NOUN
gujaf-128	58	2	call	call	NOUN
gujaf-128	58	3	for	for	ADP
gujaf-128	58	4	papers	paper	NOUN
gujaf-128	58	5	the	the	DET
gujaf-128	58	6	editorial	editorial	ADJ
gujaf-128	58	7	board	board	NOUN
gujaf-128	58	8	of	of	ADP
gujaf-128	58	9	gusau	gusau	PROPN
gujaf-128	58	10	journal	journal	PROPN
gujaf-128	58	11	of	of	ADP
gujaf-128	58	12	accounting	accounting	NOUN
gujaf-128	58	13	and	and	CCONJ
gujaf-128	58	14	finance	finance	NOUN
gujaf-128	58	15	(	(	PUNCT
gujaf-128	58	16	gujaf	gujaf	NOUN
gujaf-128	58	17	)	)	PUNCT
gujaf-128	58	18	is	be	AUX
gujaf-128	58	19	hereby	hereby	ADV
gujaf-128	58	20	inviting	invite	VERB
gujaf-128	58	21	authors	author	NOUN
gujaf-128	58	22	to	to	PART
gujaf-128	58	23	submit	submit	VERB
gujaf-128	58	24	their	their	PRON
gujaf-128	58	25	unpublished	unpublished	ADJ
gujaf-128	58	26	manuscript	manuscript	NOUN
gujaf-128	58	27	for	for	ADP
gujaf-128	58	28	publication	publication	NOUN
gujaf-128	58	29	.	.	PUNCT
gujaf-128	59	1	the	the	DET
gujaf-128	59	2	journal	journal	NOUN
gujaf-128	59	3	is	be	AUX
gujaf-128	59	4	published	publish	VERB
gujaf-128	59	5	in	in	ADP
gujaf-128	59	6	two	two	NUM
gujaf-128	59	7	issues	issue	NOUN
gujaf-128	59	8	of	of	ADP
gujaf-128	59	9	april	april	PROPN
gujaf-128	59	10	and	and	CCONJ
gujaf-128	59	11	october	october	PROPN
gujaf-128	59	12	annually	annually	ADV
gujaf-128	59	13	.	.	PUNCT
gujaf-128	60	1	gujaf	gujaf	NOUN
gujaf-128	60	2	is	be	AUX
gujaf-128	60	3	a	a	DET
gujaf-128	60	4	double	double	ADJ
gujaf-128	60	5	-	-	PUNCT
gujaf-128	60	6	blind	blind	ADJ
gujaf-128	60	7	peer	peer	NOUN
gujaf-128	60	8	reviewed	review	VERB
gujaf-128	60	9	journal	journal	NOUN
gujaf-128	60	10	published	publish	VERB
gujaf-128	60	11	by	by	ADP
gujaf-128	60	12	the	the	DET
gujaf-128	60	13	department	department	NOUN
gujaf-128	60	14	of	of	ADP
gujaf-128	60	15	accounting	accounting	NOUN
gujaf-128	60	16	and	and	CCONJ
gujaf-128	60	17	finance	finance	NOUN
gujaf-128	60	18	,	,	PUNCT
gujaf-128	60	19	faculty	faculty	NOUN
gujaf-128	60	20	of	of	ADP
gujaf-128	60	21	management	management	NOUN
gujaf-128	60	22	and	and	CCONJ
gujaf-128	60	23	social	social	ADJ
gujaf-128	60	24	sciences	science	NOUN
gujaf-128	60	25	,	,	PUNCT
gujaf-128	60	26	federal	federal	ADJ
gujaf-128	60	27	university	university	NOUN
gujaf-128	60	28	gusau	gusau	NOUN
gujaf-128	60	29	,	,	PUNCT
gujaf-128	60	30	zamfara	zamfara	PROPN
gujaf-128	60	31	state	state	PROPN
gujaf-128	60	32	nigeria	nigeria	PROPN
gujaf-128	60	33	the	the	DET
gujaf-128	60	34	journal	journal	PROPN
gujaf-128	60	35	accepts	accept	VERB
gujaf-128	60	36	papers	paper	NOUN
gujaf-128	60	37	in	in	ADP
gujaf-128	60	38	all	all	DET
gujaf-128	60	39	areas	area	NOUN
gujaf-128	60	40	of	of	ADP
gujaf-128	60	41	accounting	accounting	NOUN
gujaf-128	60	42	and	and	CCONJ
gujaf-128	60	43	finance	finance	NOUN
gujaf-128	60	44	for	for	ADP
gujaf-128	60	45	publication	publication	NOUN
gujaf-128	60	46	which	which	PRON
gujaf-128	60	47	include	include	VERB
gujaf-128	60	48	:	:	PUNCT
gujaf-128	60	49	accounting	accounting	NOUN
gujaf-128	60	50	standards	standard	NOUN
gujaf-128	60	51	,	,	PUNCT
gujaf-128	60	52	accounting	account	VERB
gujaf-128	60	53	information	information	NOUN
gujaf-128	60	54	system	system	NOUN
gujaf-128	60	55	,	,	PUNCT
gujaf-128	60	56	financial	financial	ADJ
gujaf-128	60	57	reporting	reporting	NOUN
gujaf-128	60	58	,	,	PUNCT
gujaf-128	60	59	earnings	earning	NOUN
gujaf-128	60	60	management	management	NOUN
gujaf-128	60	61	,	,	PUNCT
gujaf-128	60	62	,	,	PUNCT
gujaf-128	60	63	auditing	auditing	NOUN
gujaf-128	60	64	and	and	CCONJ
gujaf-128	60	65	investigation	investigation	NOUN
gujaf-128	60	66	,	,	PUNCT
gujaf-128	60	67	auditing	auditing	NOUN
gujaf-128	60	68	and	and	CCONJ
gujaf-128	60	69	standards	standard	NOUN
gujaf-128	60	70	,	,	PUNCT
gujaf-128	60	71	public	public	ADJ
gujaf-128	60	72	sector	sector	NOUN
gujaf-128	60	73	accounting	accounting	NOUN
gujaf-128	60	74	and	and	CCONJ
gujaf-128	60	75	auditing	auditing	NOUN
gujaf-128	60	76	,	,	PUNCT
gujaf-128	60	77	taxation	taxation	NOUN
gujaf-128	60	78	and	and	CCONJ
gujaf-128	60	79	revenue	revenue	NOUN
gujaf-128	60	80	administration	administration	NOUN
gujaf-128	60	81	,	,	PUNCT
gujaf-128	60	82	corporate	corporate	ADJ
gujaf-128	60	83	governance	governance	NOUN
gujaf-128	60	84	issues	issue	NOUN
gujaf-128	60	85	,	,	PUNCT
gujaf-128	60	86	corporate	corporate	ADJ
gujaf-128	60	87	social	social	ADJ
gujaf-128	60	88	responsibility	responsibility	NOUN
gujaf-128	60	89	,	,	PUNCT
gujaf-128	60	90	sustainability	sustainability	NOUN
gujaf-128	60	91	and	and	CCONJ
gujaf-128	60	92	environmental	environmental	ADJ
gujaf-128	60	93	reporting	reporting	NOUN
gujaf-128	60	94	issue	issue	NOUN
gujaf-128	60	95	,	,	PUNCT
gujaf-128	60	96	information	information	NOUN
gujaf-128	60	97	and	and	CCONJ
gujaf-128	60	98	communication	communication	NOUN
gujaf-128	60	99	technology	technology	NOUN
gujaf-128	60	100	issues	issue	NOUN
gujaf-128	60	101	,	,	PUNCT
gujaf-128	60	102	bankruptcy	bankruptcy	NOUN
gujaf-128	60	103	prediction	prediction	NOUN
gujaf-128	60	104	,	,	PUNCT
gujaf-128	60	105	corporate	corporate	ADJ
gujaf-128	60	106	finance	finance	NOUN
gujaf-128	60	107	,	,	PUNCT
gujaf-128	60	108	personal	personal	ADJ
gujaf-128	60	109	finance	finance	NOUN
gujaf-128	60	110	,	,	PUNCT
gujaf-128	60	111	merger	merger	NOUN
gujaf-128	60	112	and	and	CCONJ
gujaf-128	60	113	acquisitions	acquisition	NOUN
gujaf-128	60	114	,	,	PUNCT
gujaf-128	60	115	capital	capital	NOUN
gujaf-128	60	116	structure	structure	NOUN
gujaf-128	60	117	,	,	PUNCT
gujaf-128	60	118	working	work	VERB
gujaf-128	60	119	capital	capital	NOUN
gujaf-128	60	120	management	management	NOUN
gujaf-128	60	121	,	,	PUNCT
gujaf-128	60	122	enterprises	enterprise	NOUN
gujaf-128	60	123	risk	risk	NOUN
gujaf-128	60	124	management	management	NOUN
gujaf-128	60	125	,	,	PUNCT
gujaf-128	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-128	60	127	,	,	PUNCT
gujaf-128	60	128	international	international	ADJ
gujaf-128	60	129	business	business	NOUN
gujaf-128	60	130	accounting	accounting	NOUN
gujaf-128	60	131	and	and	CCONJ
gujaf-128	60	132	finance	finance	NOUN
gujaf-128	60	133	,	,	PUNCT
gujaf-128	60	134	banking	banking	NOUN
gujaf-128	60	135	crises	crisis	NOUN
gujaf-128	60	136	,	,	PUNCT
gujaf-128	60	137	bank	bank	NOUN
gujaf-128	60	138	’s	’s	PART
gujaf-128	60	139	profitability	profitability	NOUN
gujaf-128	60	140	,	,	PUNCT
gujaf-128	60	141	risk	risk	NOUN
gujaf-128	60	142	and	and	CCONJ
gujaf-128	60	143	insurance	insurance	NOUN
gujaf-128	60	144	issue	issue	NOUN
gujaf-128	60	145	,	,	PUNCT
gujaf-128	60	146	islamic	islamic	ADJ
gujaf-128	60	147	finance	finance	NOUN
gujaf-128	60	148	,	,	PUNCT
gujaf-128	60	149	conventional	conventional	ADJ
gujaf-128	60	150	and	and	CCONJ
gujaf-128	60	151	islamic	islamic	ADJ
gujaf-128	60	152	banks	bank	NOUN
gujaf-128	60	153	and	and	CCONJ
gujaf-128	60	154	so	so	ADV
gujaf-128	60	155	forth	forth	ADV
gujaf-128	60	156	.	.	PUNCT
gujaf-128	61	1	guidelines	guideline	NOUN
gujaf-128	61	2	for	for	ADP
gujaf-128	61	3	submission	submission	NOUN
gujaf-128	61	4	and	and	CCONJ
gujaf-128	61	5	manuscript	manuscript	NOUN
gujaf-128	61	6	format	format	VERB
gujaf-128	61	7	the	the	DET
gujaf-128	61	8	submission	submission	NOUN
gujaf-128	61	9	language	language	NOUN
gujaf-128	61	10	is	be	AUX
gujaf-128	61	11	english	english	PROPN
gujaf-128	61	12	and	and	CCONJ
gujaf-128	61	13	must	must	AUX
gujaf-128	61	14	be	be	AUX
gujaf-128	61	15	a	a	DET
gujaf-128	61	16	well	well	ADV
gujaf-128	61	17	-	-	PUNCT
gujaf-128	61	18	researched	research	VERB
gujaf-128	61	19	original	original	ADJ
gujaf-128	61	20	manuscript	manuscript	NOUN
gujaf-128	61	21	that	that	PRON
gujaf-128	61	22	has	have	AUX
gujaf-128	61	23	not	not	PART
gujaf-128	61	24	previously	previously	ADV
gujaf-128	61	25	been	be	AUX
gujaf-128	61	26	submitted	submit	VERB
gujaf-128	61	27	elsewhere	elsewhere	ADV
gujaf-128	61	28	for	for	ADP
gujaf-128	61	29	publication	publication	NOUN
gujaf-128	61	30	.	.	PUNCT
gujaf-128	62	1	the	the	DET
gujaf-128	62	2	paper	paper	NOUN
gujaf-128	62	3	should	should	AUX
gujaf-128	62	4	not	not	PART
gujaf-128	62	5	exceed	exceed	VERB
gujaf-128	62	6	more	more	ADJ
gujaf-128	62	7	than	than	ADP
gujaf-128	62	8	15	15	NUM
gujaf-128	62	9	pages	page	NOUN
gujaf-128	62	10	on	on	ADP
gujaf-128	62	11	a4	a4	NOUN
gujaf-128	62	12	type	type	NOUN
gujaf-128	62	13	paper	paper	NOUN
gujaf-128	62	14	in	in	ADP
gujaf-128	62	15	ms	ms	ADJ
gujaf-128	62	16	-	-	PUNCT
gujaf-128	62	17	word	word	NOUN
gujaf-128	62	18	format	format	NOUN
gujaf-128	62	19	,	,	PUNCT
gujaf-128	62	20	1.5	1.5	NUM
gujaf-128	62	21	-	-	PUNCT
gujaf-128	62	22	line	line	NOUN
gujaf-128	62	23	spacing	spacing	NOUN
gujaf-128	62	24	,	,	PUNCT
gujaf-128	62	25	12	12	NUM
gujaf-128	62	26	font	font	NOUN
gujaf-128	62	27	size	size	NOUN
gujaf-128	62	28	in	in	ADP
gujaf-128	62	29	times	time	NOUN
gujaf-128	62	30	new	new	ADJ
gujaf-128	62	31	roman	roman	NOUN
gujaf-128	62	32	.	.	PUNCT
gujaf-128	63	1	manuscript	manuscript	NOUN
gujaf-128	63	2	should	should	AUX
gujaf-128	63	3	be	be	AUX
gujaf-128	63	4	tested	test	VERB
gujaf-128	63	5	for	for	ADP
gujaf-128	63	6	plagiarism	plagiarism	NOUN
gujaf-128	63	7	before	before	ADP
gujaf-128	63	8	submission	submission	NOUN
gujaf-128	63	9	,	,	PUNCT
gujaf-128	63	10	as	as	SCONJ
gujaf-128	63	11	the	the	DET
gujaf-128	63	12	maximum	maximum	ADJ
gujaf-128	63	13	similarity	similarity	NOUN
gujaf-128	63	14	index	index	NOUN
gujaf-128	63	15	acceptable	acceptable	ADJ
gujaf-128	63	16	by	by	ADP
gujaf-128	63	17	gujaf	gujaf	NOUN
gujaf-128	63	18	is	be	AUX
gujaf-128	63	19	25	25	NUM
gujaf-128	63	20	percent	percent	NOUN
gujaf-128	63	21	.	.	PUNCT
gujaf-128	64	1	furthermore	furthermore	ADV
gujaf-128	64	2	,	,	PUNCT
gujaf-128	64	3	the	the	DET
gujaf-128	64	4	length	length	NOUN
gujaf-128	64	5	of	of	ADP
gujaf-128	64	6	a	a	DET
gujaf-128	64	7	complete	complete	ADJ
gujaf-128	64	8	article	article	NOUN
gujaf-128	64	9	should	should	AUX
gujaf-128	64	10	not	not	PART
gujaf-128	64	11	exceed	exceed	VERB
gujaf-128	64	12	5000	5000	NUM
gujaf-128	64	13	words	word	NOUN
gujaf-128	64	14	including	include	VERB
gujaf-128	64	15	an	an	DET
gujaf-128	64	16	abstract	abstract	NOUN
gujaf-128	64	17	of	of	ADP
gujaf-128	64	18	not	not	PART
gujaf-128	64	19	more	more	ADJ
gujaf-128	64	20	than	than	ADP
gujaf-128	64	21	250	250	NUM
gujaf-128	64	22	words	word	NOUN
gujaf-128	64	23	with	with	ADP
gujaf-128	64	24	a	a	DET
gujaf-128	64	25	minimum	minimum	NOUN
gujaf-128	64	26	of	of	ADP
gujaf-128	64	27	four	four	NUM
gujaf-128	64	28	key	key	ADJ
gujaf-128	64	29	words	word	NOUN
gujaf-128	64	30	immediately	immediately	ADV
gujaf-128	64	31	after	after	ADP
gujaf-128	64	32	the	the	DET
gujaf-128	64	33	abstract	abstract	NOUN
gujaf-128	64	34	.	.	PUNCT
gujaf-128	65	1	all	all	DET
gujaf-128	65	2	references	reference	NOUN
gujaf-128	65	3	including	include	VERB
gujaf-128	65	4	in	in	ADP
gujaf-128	65	5	text	text	NOUN
gujaf-128	65	6	citation	citation	NOUN
gujaf-128	65	7	and	and	CCONJ
gujaf-128	65	8	reference	reference	NOUN
gujaf-128	65	9	list	list	NOUN
gujaf-128	65	10	,	,	PUNCT
gujaf-128	65	11	tables	table	NOUN
gujaf-128	65	12	and	and	CCONJ
gujaf-128	65	13	figures	figure	NOUN
gujaf-128	65	14	should	should	AUX
gujaf-128	65	15	be	be	AUX
gujaf-128	65	16	in	in	ADP
gujaf-128	65	17	line	line	NOUN
gujaf-128	65	18	with	with	ADP
gujaf-128	65	19	apa	apa	PROPN
gujaf-128	65	20	7	7	NUM
gujaf-128	65	21	th	th	X
gujaf-128	65	22	edition	edition	NOUN
gujaf-128	65	23	publication	publication	NOUN
gujaf-128	65	24	manual	manual	NOUN
gujaf-128	65	25	.	.	PUNCT
gujaf-128	66	1	finally	finally	ADV
gujaf-128	66	2	,	,	PUNCT
gujaf-128	66	3	manuscript	manuscript	NOUN
gujaf-128	66	4	should	should	AUX
gujaf-128	66	5	be	be	AUX
gujaf-128	66	6	send	send	VERB
gujaf-128	66	7	to	to	ADP
gujaf-128	66	8	our	our	PRON
gujaf-128	66	9	email	email	NOUN
gujaf-128	66	10	address	address	NOUN
gujaf-128	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-128	66	12	and	and	CCONJ
gujaf-128	66	13	a	a	DET
gujaf-128	66	14	copy	copy	NOUN
gujaf-128	66	15	to	to	ADP
gujaf-128	66	16	our	our	PRON
gujaf-128	66	17	website	website	NOUN
gujaf-128	66	18	on	on	ADP
gujaf-128	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-128	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-128	66	21	vii	vii	PROPN
gujaf-128	66	22	publication	publication	NOUN
gujaf-128	66	23	procedure	procedure	NOUN
gujaf-128	66	24	after	after	ADP
gujaf-128	66	25	receiving	receive	VERB
gujaf-128	66	26	a	a	DET
gujaf-128	66	27	manuscript	manuscript	NOUN
gujaf-128	66	28	that	that	PRON
gujaf-128	66	29	is	be	AUX
gujaf-128	66	30	within	within	ADP
gujaf-128	66	31	the	the	DET
gujaf-128	66	32	similarity	similarity	NOUN
gujaf-128	66	33	index	index	NOUN
gujaf-128	66	34	threshold	threshold	NOUN
gujaf-128	66	35	,	,	PUNCT
gujaf-128	66	36	a	a	DET
gujaf-128	66	37	confirmation	confirmation	NOUN
gujaf-128	66	38	email	email	NOUN
gujaf-128	66	39	will	will	AUX
gujaf-128	66	40	be	be	AUX
gujaf-128	66	41	send	send	VERB
gujaf-128	66	42	together	together	ADV
gujaf-128	66	43	with	with	ADP
gujaf-128	66	44	a	a	DET
gujaf-128	66	45	request	request	NOUN
gujaf-128	66	46	to	to	PART
gujaf-128	66	47	pay	pay	VERB
gujaf-128	66	48	a	a	DET
gujaf-128	66	49	review	review	NOUN
gujaf-128	66	50	proceeding	proceeding	NOUN
gujaf-128	66	51	fee	fee	NOUN
gujaf-128	66	52	.	.	PUNCT
gujaf-128	67	1	at	at	ADP
gujaf-128	67	2	this	this	DET
gujaf-128	67	3	point	point	NOUN
gujaf-128	67	4	,	,	PUNCT
gujaf-128	67	5	the	the	DET
gujaf-128	67	6	editorial	editorial	ADJ
gujaf-128	67	7	board	board	NOUN
gujaf-128	67	8	will	will	AUX
gujaf-128	67	9	take	take	VERB
gujaf-128	67	10	a	a	DET
gujaf-128	67	11	decision	decision	NOUN
gujaf-128	67	12	on	on	ADP
gujaf-128	67	13	accepting	accept	VERB
gujaf-128	67	14	,	,	PUNCT
gujaf-128	67	15	rejecting	reject	VERB
gujaf-128	67	16	or	or	CCONJ
gujaf-128	67	17	making	make	VERB
gujaf-128	67	18	a	a	DET
gujaf-128	67	19	resubmission	resubmission	NOUN
gujaf-128	67	20	of	of	ADP
gujaf-128	67	21	the	the	DET
gujaf-128	67	22	manuscript	manuscript	NOUN
gujaf-128	67	23	based	base	VERB
gujaf-128	67	24	on	on	ADP
gujaf-128	67	25	the	the	DET
gujaf-128	67	26	outcome	outcome	NOUN
gujaf-128	67	27	of	of	ADP
gujaf-128	67	28	the	the	DET
gujaf-128	67	29	double	double	ADJ
gujaf-128	67	30	-	-	PUNCT
gujaf-128	67	31	blind	blind	ADJ
gujaf-128	67	32	peer	peer	NOUN
gujaf-128	67	33	review	review	NOUN
gujaf-128	67	34	.	.	PUNCT
gujaf-128	68	1	those	those	DET
gujaf-128	68	2	authors	author	NOUN
gujaf-128	68	3	whose	whose	DET
gujaf-128	68	4	manuscript	manuscript	NOUN
gujaf-128	68	5	were	be	AUX
gujaf-128	68	6	accepted	accept	VERB
gujaf-128	68	7	for	for	ADP
gujaf-128	68	8	publication	publication	NOUN
gujaf-128	68	9	will	will	AUX
gujaf-128	68	10	be	be	AUX
gujaf-128	68	11	asked	ask	VERB
gujaf-128	68	12	to	to	PART
gujaf-128	68	13	pay	pay	VERB
gujaf-128	68	14	a	a	DET
gujaf-128	68	15	publication	publication	NOUN
gujaf-128	68	16	fee	fee	NOUN
gujaf-128	68	17	,	,	PUNCT
gujaf-128	68	18	after	after	ADP
gujaf-128	68	19	effecting	effect	VERB
gujaf-128	68	20	all	all	DET
gujaf-128	68	21	suggested	suggest	VERB
gujaf-128	68	22	corrections	correction	NOUN
gujaf-128	68	23	and	and	CCONJ
gujaf-128	68	24	changes	change	NOUN
gujaf-128	68	25	made	make	VERB
gujaf-128	68	26	on	on	ADP
gujaf-128	68	27	the	the	DET
gujaf-128	68	28	manuscript	manuscript	NOUN
gujaf-128	68	29	.	.	PUNCT
gujaf-128	69	1	all	all	DET
gujaf-128	69	2	corrected	correct	VERB
gujaf-128	69	3	papers	paper	NOUN
gujaf-128	69	4	returned	return	VERB
gujaf-128	69	5	within	within	ADP
gujaf-128	69	6	the	the	DET
gujaf-128	69	7	specified	specify	VERB
gujaf-128	69	8	time	time	NOUN
gujaf-128	69	9	frame	frame	NOUN
gujaf-128	69	10	will	will	AUX
gujaf-128	69	11	be	be	AUX
gujaf-128	69	12	published	publish	VERB
gujaf-128	69	13	in	in	ADP
gujaf-128	69	14	that	that	DET
gujaf-128	69	15	issue	issue	NOUN
gujaf-128	69	16	.	.	PUNCT
gujaf-128	70	1	payment	payment	NOUN
gujaf-128	70	2	details	detail	NOUN
gujaf-128	70	3	bank	bank	NOUN
gujaf-128	70	4	:	:	PUNCT
gujaf-128	70	5	fcmb	fcmb	PROPN
gujaf-128	70	6	account	account	PROPN
gujaf-128	70	7	number	number	NOUN
gujaf-128	70	8	:	:	PUNCT
gujaf-128	70	9	7278465011	7278465011	NUM
gujaf-128	70	10	account	account	NOUN
gujaf-128	70	11	name	name	NOUN
gujaf-128	70	12	:	:	PUNCT
gujaf-128	70	13	gusau	gusau	PROPN
gujaf-128	70	14	journal	journal	NOUN
gujaf-128	70	15	of	of	ADP
gujaf-128	70	16	accounting	accounting	NOUN
gujaf-128	70	17	and	and	CCONJ
gujaf-128	70	18	finance	finance	NOUN
gujaf-128	70	19	for	for	ADP
gujaf-128	70	20	inquiry	inquiry	NOUN
gujaf-128	70	21	the	the	DET
gujaf-128	70	22	head	head	NOUN
gujaf-128	70	23	,	,	PUNCT
gujaf-128	70	24	department	department	NOUN
gujaf-128	70	25	of	of	ADP
gujaf-128	70	26	accounting	accounting	NOUN
gujaf-128	70	27	and	and	CCONJ
gujaf-128	70	28	finance	finance	NOUN
gujaf-128	70	29	,	,	PUNCT
gujaf-128	70	30	federal	federal	ADJ
gujaf-128	70	31	university	university	NOUN
gujaf-128	70	32	gusau	gusau	PROPN
gujaf-128	70	33	,	,	PUNCT
gujaf-128	70	34	zamfara	zamfara	PROPN
gujaf-128	70	35	state	state	PROPN
gujaf-128	70	36	.	.	PUNCT
gujaf-128	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-128	72	1	+2348069393824	+2348069393824	PRON
gujaf-128	72	2	for	for	ADP
gujaf-128	72	3	more	more	ADJ
gujaf-128	72	4	information	information	NOUN
gujaf-128	72	5	,	,	PUNCT
gujaf-128	72	6	contact	contact	VERB
gujaf-128	72	7	the	the	DET
gujaf-128	72	8	editor	editor	NOUN
gujaf-128	72	9	-	-	PUNCT
gujaf-128	72	10	in	in	ADP
gujaf-128	72	11	-	-	PUNCT
gujaf-128	72	12	chief	chief	NOUN
gujaf-128	72	13	on	on	ADP
gujaf-128	72	14	+2348067766435	+2348067766435	NUM
gujaf-128	72	15	the	the	DET
gujaf-128	72	16	associate	associate	ADJ
gujaf-128	72	17	editor	editor	NOUN
gujaf-128	72	18	on	on	ADP
gujaf-128	72	19	+2348036057525	+2348036057525	NUM
gujaf-128	72	20	or	or	CCONJ
gujaf-128	72	21	visit	visit	VERB
gujaf-128	72	22	our	our	PRON
gujaf-128	72	23	website	website	NOUN
gujaf-128	72	24	on	on	ADP
gujaf-128	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-128	72	26	or	or	CCONJ
gujaf-128	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-128	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-128	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-128	72	30	viii	viii	ADJ
gujaf-128	72	31	contents	content	NOUN
gujaf-128	72	32	mediating	mediate	VERB
gujaf-128	72	33	effect	effect	NOUN
gujaf-128	72	34	of	of	ADP
gujaf-128	72	35	audit	audit	NOUN
gujaf-128	72	36	committee	committee	NOUN
gujaf-128	72	37	on	on	ADP
gujaf-128	72	38	board	board	PROPN
gujaf-128	72	39	dynamic	dynamic	ADJ
gujaf-128	72	40	and	and	CCONJ
gujaf-128	72	41	creative	creative	ADJ
gujaf-128	72	42	accounting	accounting	NOUN
gujaf-128	72	43	in	in	ADP
gujaf-128	72	44	nigerian	nigerian	ADJ
gujaf-128	72	45	firms	firm	NOUN
gujaf-128	72	46	abbas	abbas	PROPN
gujaf-128	72	47	usman	usman	PROPN
gujaf-128	72	48	phd	phd	PROPN
gujaf-128	72	49	,	,	PUNCT
gujaf-128	72	50	shehu	shehu	PROPN
gujaf-128	72	51	usman	usman	PROPN
gujaf-128	72	52	hassan	hassan	PROPN
gujaf-128	72	53	phd	phd	PROPN
gujaf-128	72	54	1	1	NUM
gujaf-128	72	55	financial	financial	ADJ
gujaf-128	72	56	performance	performance	NOUN
gujaf-128	72	57	of	of	ADP
gujaf-128	72	58	banks	bank	NOUN
gujaf-128	72	59	in	in	ADP
gujaf-128	72	60	selected	select	VERB
gujaf-128	72	61	african	african	ADJ
gujaf-128	72	62	countries	country	NOUN
gujaf-128	72	63	:	:	PUNCT
gujaf-128	72	64	does	do	VERB
gujaf-128	72	65	institutional	institutional	ADJ
gujaf-128	72	66	quality	quality	NOUN
gujaf-128	72	67	matter	matter	NOUN
gujaf-128	72	68	?	?	PUNCT
gujaf-128	73	1	toluwa	toluwa	PROPN
gujaf-128	73	2	celestine	celestine	PROPN
gujaf-128	73	3	oladele	oladele	PROPN
gujaf-128	73	4	phd	phd	PROPN
gujaf-128	73	5	,	,	PUNCT
gujaf-128	73	6	peters	peters	PROPN
gujaf-128	73	7	ade	ade	PROPN
gujaf-128	73	8	sanni	sanni	PROPN
gujaf-128	73	9	22	22	NUM
gujaf-128	73	10	firm	firm	ADJ
gujaf-128	73	11	-	-	PUNCT
gujaf-128	73	12	specific	specific	ADJ
gujaf-128	73	13	characteristcs	characteristcs	NOUN
gujaf-128	73	14	and	and	CCONJ
gujaf-128	73	15	financial	financial	ADJ
gujaf-128	73	16	performance	performance	NOUN
gujaf-128	73	17	of	of	ADP
gujaf-128	73	18	listed	list	VERB
gujaf-128	73	19	agricultural	agricultural	ADJ
gujaf-128	73	20	companies	company	NOUN
gujaf-128	73	21	in	in	ADP
gujaf-128	73	22	nigeria	nigeria	PROPN
gujaf-128	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-128	73	24	t.	t.	PROPN
gujaf-128	73	25	jimoh	jimoh	PROPN
gujaf-128	73	26	,	,	PUNCT
gujaf-128	73	27	john	john	PROPN
gujaf-128	73	28	a.	a.	PROPN
gujaf-128	73	29	attah	attah	PROPN
gujaf-128	74	1	33	33	NUM
gujaf-128	74	2	effect	effect	NOUN
gujaf-128	74	3	of	of	ADP
gujaf-128	74	4	financial	financial	ADJ
gujaf-128	74	5	leverage	leverage	NOUN
gujaf-128	74	6	on	on	ADP
gujaf-128	74	7	stock	stock	NOUN
gujaf-128	74	8	returns	return	NOUN
gujaf-128	74	9	of	of	ADP
gujaf-128	74	10	listed	list	VERB
gujaf-128	74	11	companies	company	NOUN
gujaf-128	74	12	in	in	ADP
gujaf-128	74	13	nigeria	nigeria	PROPN
gujaf-128	74	14	capital	capital	PROPN
gujaf-128	74	15	market	market	PROPN
gujaf-128	74	16	abdulrahman	abdulrahman	PROPN
gujaf-128	74	17	abubakar	abubakar	PROPN
gujaf-128	74	18	,	,	PUNCT
gujaf-128	74	19	prof	prof	PROPN
gujaf-128	74	20	.	.	PUNCT
gujaf-128	75	1	ahmad	ahmad	PROPN
gujaf-128	75	2	bello	bello	PROPN
gujaf-128	75	3	,	,	PUNCT
gujaf-128	75	4	prof	prof	PROPN
gujaf-128	75	5	.	.	PUNCT
gujaf-128	75	6	s.	s.	PROPN
gujaf-128	75	7	a.	a.	PROPN
gujaf-128	75	8	abdullahi	abdullahi	PROPN
gujaf-128	75	9	,	,	PUNCT
gujaf-128	75	10	dr	dr	PROPN
gujaf-128	75	11	.	.	PROPN
gujaf-128	75	12	m.	m.	PROPN
gujaf-128	75	13	d.	d.	PROPN
gujaf-128	75	14	tahir	tahir	PROPN
gujaf-128	75	15	45	45	NUM
gujaf-128	75	16	efficiency	efficiency	NOUN
gujaf-128	75	17	of	of	ADP
gujaf-128	75	18	deposit	deposit	NOUN
gujaf-128	75	19	money	money	NOUN
gujaf-128	75	20	banks	bank	NOUN
gujaf-128	75	21	in	in	ADP
gujaf-128	75	22	nigeria	nigeria	PROPN
gujaf-128	75	23	:	:	PUNCT
gujaf-128	75	24	data	datum	NOUN
gujaf-128	75	25	envelopment	envelopment	ADJ
gujaf-128	75	26	analysis	analysis	NOUN
gujaf-128	75	27	approach	approach	NOUN
gujaf-128	75	28	mayowa	mayowa	PROPN
gujaf-128	75	29	gabriel	gabriel	PROPN
gujaf-128	75	30	ajao	ajao	PROPN
gujaf-128	75	31	,	,	PUNCT
gujaf-128	75	32	phd	phd	NOUN
gujaf-128	75	33	,	,	PUNCT
gujaf-128	75	34	lucky	lucky	ADJ
gujaf-128	75	35	charity	charity	NOUN
gujaf-128	75	36	omoregie	omoregie	PROPN
gujaf-128	75	37	,	,	PUNCT
gujaf-128	75	38	phd	phd	NOUN
gujaf-128	75	39	57	57	NUM
gujaf-128	75	40	credit	credit	NOUN
gujaf-128	75	41	appraisal	appraisal	NOUN
gujaf-128	75	42	,	,	PUNCT
gujaf-128	75	43	collection	collection	NOUN
gujaf-128	75	44	policy	policy	NOUN
gujaf-128	75	45	and	and	CCONJ
gujaf-128	75	46	loan	loan	NOUN
gujaf-128	75	47	performance	performance	NOUN
gujaf-128	75	48	of	of	ADP
gujaf-128	75	49	microfinance	microfinance	NOUN
gujaf-128	75	50	banks	bank	NOUN
gujaf-128	75	51	in	in	ADP
gujaf-128	75	52	kwara	kwara	PROPN
gujaf-128	75	53	state	state	PROPN
gujaf-128	75	54	,	,	PUNCT
gujaf-128	75	55	nigeria	nigeria	PROPN
gujaf-128	75	56	lukman	lukman	PROPN
gujaf-128	75	57	a.	a.	PROPN
gujaf-128	75	58	o.	o.	PROPN
gujaf-128	75	59	abdulrauf	abdulrauf	PROPN
gujaf-128	75	60	69	69	NUM
gujaf-128	75	61	environmental	environmental	ADJ
gujaf-128	75	62	sustainability	sustainability	NOUN
gujaf-128	75	63	disclosure	disclosure	NOUN
gujaf-128	75	64	and	and	CCONJ
gujaf-128	75	65	market	market	NOUN
gujaf-128	75	66	value	value	NOUN
gujaf-128	75	67	of	of	ADP
gujaf-128	75	68	listed	list	VERB
gujaf-128	75	69	oil	oil	NOUN
gujaf-128	75	70	and	and	CCONJ
gujaf-128	75	71	gas	gas	NOUN
gujaf-128	75	72	firms	firm	NOUN
gujaf-128	75	73	in	in	ADP
gujaf-128	75	74	nigeria	nigeria	PROPN
gujaf-128	75	75	munir	munir	PROPN
gujaf-128	75	76	aliyu	aliyu	PROPN
gujaf-128	75	77	saleh	saleh	PROPN
gujaf-128	75	78	,	,	PUNCT
gujaf-128	75	79	sirajo	sirajo	PROPN
gujaf-128	75	80	bappah	bappah	PROPN
gujaf-128	75	81	,	,	PUNCT
gujaf-128	75	82	prof	prof	PROPN
gujaf-128	75	83	.	.	PUNCT
gujaf-128	76	1	gbegi	gbegi	PROPN
gujaf-128	76	2	daniel	daniel	PROPN
gujaf-128	76	3	orsaa	orsaa	PROPN
gujaf-128	76	4	,	,	PUNCT
gujaf-128	76	5	ibrahim	ibrahim	PROPN
gujaf-128	76	6	adamu	adamu	PROPN
gujaf-128	76	7	saleh	saleh	PROPN
gujaf-128	76	8	phd	phd	PROPN
gujaf-128	76	9	81	81	NUM
gujaf-128	76	10	audit	audit	NOUN
gujaf-128	76	11	quality	quality	NOUN
gujaf-128	76	12	,	,	PUNCT
gujaf-128	76	13	tenure	tenure	NOUN
gujaf-128	76	14	and	and	CCONJ
gujaf-128	76	15	real	real	ADJ
gujaf-128	76	16	earnings	earning	NOUN
gujaf-128	76	17	management	management	NOUN
gujaf-128	76	18	of	of	ADP
gujaf-128	76	19	listed	list	VERB
gujaf-128	76	20	nonfinancial	nonfinancial	ADJ
gujaf-128	76	21	firms	firm	NOUN
gujaf-128	76	22	in	in	ADP
gujaf-128	76	23	nigeria	nigeria	PROPN
gujaf-128	76	24	ahmed	ahmed	PROPN
gujaf-128	76	25	mohammed	mohammed	PROPN
gujaf-128	76	26	,	,	PUNCT
gujaf-128	76	27	ademu	ademu	PROPN
gujaf-128	76	28	yahaya	yahaya	PROPN
gujaf-128	76	29	,	,	PUNCT
gujaf-128	76	30	musa	musa	PROPN
gujaf-128	76	31	zakariya	zakariya	PROPN
gujaf-128	76	32	95	95	NUM
gujaf-128	76	33	effect	effect	NOUN
gujaf-128	76	34	of	of	ADP
gujaf-128	76	35	ceo	ceo	NOUN
gujaf-128	76	36	pay	pay	NOUN
gujaf-128	76	37	and	and	CCONJ
gujaf-128	76	38	ceo	ceo	NOUN
gujaf-128	76	39	power	power	NOUN
gujaf-128	76	40	on	on	ADP
gujaf-128	76	41	risk	risk	NOUN
gujaf-128	76	42	-	-	PUNCT
gujaf-128	76	43	taking	taking	NOUN
gujaf-128	76	44	of	of	ADP
gujaf-128	76	45	listed	list	VERB
gujaf-128	76	46	deposit	deposit	NOUN
gujaf-128	76	47	money	money	NOUN
gujaf-128	76	48	banks	bank	NOUN
gujaf-128	76	49	in	in	ADP
gujaf-128	76	50	nigeria	nigeria	PROPN
gujaf-128	76	51	ismaila	ismaila	PROPN
gujaf-128	76	52	yusuf	yusuf	PROPN
gujaf-128	76	53	,	,	PUNCT
gujaf-128	76	54	dr	dr	PROPN
gujaf-128	76	55	.	.	PROPN
gujaf-128	76	56	salisu	salisu	PROPN
gujaf-128	76	57	abubakar	abubakar	PROPN
gujaf-128	76	58	,	,	PUNCT
gujaf-128	76	59	dr	dr	PROPN
gujaf-128	76	60	.	.	PROPN
gujaf-128	76	61	idris	idris	PROPN
gujaf-128	76	62	ahmed	ahmed	PROPN
gujaf-128	76	63	aliyu	aliyu	PROPN
gujaf-128	76	64	,	,	PUNCT
gujaf-128	76	65	dr	dr	PROPN
gujaf-128	76	66	.	.	PROPN
gujaf-128	76	67	(	(	PUNCT
gujaf-128	76	68	mrs	mrs	PROPN
gujaf-128	76	69	)	)	PUNCT
gujaf-128	76	70	aneitie	aneitie	PROPN
gujaf-128	76	71	charles	charles	PROPN
gujaf-128	76	72	dikki	dikki	PROPN
gujaf-128	76	73	104	104	NUM
gujaf-128	76	74	nexus	nexus	NOUN
gujaf-128	76	75	between	between	ADP
gujaf-128	76	76	taxation	taxation	NOUN
gujaf-128	76	77	and	and	CCONJ
gujaf-128	76	78	foreign	foreign	ADJ
gujaf-128	76	79	direct	direct	ADJ
gujaf-128	76	80	investment	investment	NOUN
gujaf-128	76	81	in	in	ADP
gujaf-128	76	82	nigeria	nigeria	PROPN
gujaf-128	76	83	daniel	daniel	PROPN
gujaf-128	76	84	ayegbeni	ayegbeni	PROPN
gujaf-128	76	85	ulokoaga	ulokoaga	PROPN
gujaf-128	76	86	,	,	PUNCT
gujaf-128	76	87	esther	esther	PROPN
gujaf-128	76	88	ikavbo	ikavbo	PROPN
gujaf-128	76	89	evbayiro	evbayiro	NOUN
gujaf-128	76	90	-	-	PUNCT
gujaf-128	76	91	osagie	osagie	NOUN
gujaf-128	76	92	(	(	PUNCT
gujaf-128	76	93	mrs	mrs	PROPN
gujaf-128	76	94	)	)	PUNCT
gujaf-128	76	95	,	,	PUNCT
gujaf-128	76	96	ph	ph	PROPN
gujaf-128	76	97	.	.	PROPN
gujaf-128	76	98	d	d	PROPN
gujaf-128	76	99	115	115	NUM
gujaf-128	76	100	working	working	NOUN
gujaf-128	76	101	capital	capital	NOUN
gujaf-128	76	102	management	management	NOUN
gujaf-128	76	103	and	and	CCONJ
gujaf-128	76	104	profitability	profitability	NOUN
gujaf-128	76	105	of	of	ADP
gujaf-128	76	106	listed	list	VERB
gujaf-128	76	107	consumer	consumer	NOUN
gujaf-128	76	108	and	and	CCONJ
gujaf-128	76	109	industrial	industrial	ADJ
gujaf-128	76	110	goods	good	NOUN
gujaf-128	76	111	companies	company	NOUN
gujaf-128	76	112	in	in	ADP
gujaf-128	76	113	nigeria	nigeria	PROPN
gujaf-128	76	114	kwasau	kwasau	PROPN
gujaf-128	76	115	ntyak	ntyak	PROPN
gujaf-128	76	116	leah	leah	PROPN
gujaf-128	76	117	,	,	PUNCT
gujaf-128	76	118	samuel	samuel	PROPN
gujaf-128	76	119	eniola	eniola	PROPN
gujaf-128	76	120	agbi	agbi	PROPN
gujaf-128	76	121	phd	phd	PROPN
gujaf-128	76	122	,	,	PUNCT
gujaf-128	76	123	lateef	lateef	PROPN
gujaf-128	76	124	olumide	olumide	PROPN
gujaf-128	76	125	mustapha	mustapha	PROPN
gujaf-128	76	126	phd	phd	PROPN
gujaf-128	76	127	125	125	NUM
gujaf-128	76	128	value	value	NOUN
gujaf-128	76	129	relevance	relevance	NOUN
gujaf-128	76	130	of	of	ADP
gujaf-128	76	131	earnings	earning	NOUN
gujaf-128	76	132	and	and	CCONJ
gujaf-128	76	133	book	book	NOUN
gujaf-128	76	134	value	value	NOUN
gujaf-128	76	135	:	:	PUNCT
gujaf-128	76	136	a	a	DET
gujaf-128	76	137	comparative	comparative	ADJ
gujaf-128	76	138	analysis	analysis	NOUN
gujaf-128	76	139	between	between	ADP
gujaf-128	76	140	big4	big4	NOUN
gujaf-128	76	141	and	and	CCONJ
gujaf-128	76	142	non	non	ADJ
gujaf-128	76	143	-	-	ADJ
gujaf-128	76	144	big4	big4	ADJ
gujaf-128	76	145	audited	audit	VERB
gujaf-128	76	146	listed	list	VERB
gujaf-128	76	147	firms	firm	NOUN
gujaf-128	76	148	in	in	ADP
gujaf-128	76	149	nigeria	nigeria	PROPN
gujaf-128	76	150	abdu	abdu	PROPN
gujaf-128	76	151	abubakar	abubakar	PROPN
gujaf-128	76	152	,	,	PUNCT
gujaf-128	76	153	ishaya	ishaya	PROPN
gujaf-128	76	154	luka	luka	PROPN
gujaf-128	76	155	chechet	chechet	PROPN
gujaf-128	76	156	phd	phd	PROPN
gujaf-128	76	157	,	,	PUNCT
gujaf-128	76	158	muazu	muazu	ADJ
gujaf-128	76	159	saidu	saidu	PROPN
gujaf-128	76	160	badara	badara	PROPN
gujaf-128	76	161	phd	phd	NOUN
gujaf-128	76	162	,	,	PUNCT
gujaf-128	76	163	yunusa	yunusa	PROPN
gujaf-128	76	164	nasiru	nasiru	PROPN
gujaf-128	76	165	phd	phd	PROPN
gujaf-128	76	166	136	136	NUM
gujaf-128	76	167	ix	ix	ADP
gujaf-128	76	168	value	value	NOUN
gujaf-128	76	169	relevance	relevance	NOUN
gujaf-128	76	170	of	of	ADP
gujaf-128	76	171	international	international	ADJ
gujaf-128	76	172	financial	financial	ADJ
gujaf-128	76	173	reporting	reporting	NOUN
gujaf-128	76	174	standard	standard	NOUN
gujaf-128	76	175	4	4	NUM
gujaf-128	76	176	(	(	PUNCT
gujaf-128	76	177	ifrs	ifrs	NOUN
gujaf-128	76	178	4	4	NUM
gujaf-128	76	179	)	)	PUNCT
gujaf-128	76	180	of	of	ADP
gujaf-128	76	181	listed	list	VERB
gujaf-128	76	182	nigerian	nigerian	ADJ
gujaf-128	76	183	insurance	insurance	NOUN
gujaf-128	76	184	firms	firm	NOUN
gujaf-128	76	185	mariya	mariya	PROPN
gujaf-128	76	186	mohammed	mohammed	PROPN
gujaf-128	76	187	hafiz	hafiz	PROPN
gujaf-128	76	188	,	,	PUNCT
gujaf-128	76	189	muhammad	muhammad	PROPN
gujaf-128	76	190	mustapha	mustapha	PROPN
gujaf-128	76	191	bagudo	bagudo	PROPN
gujaf-128	76	192	phd	phd	PROPN
gujaf-128	76	193	,	,	PUNCT
gujaf-128	76	194	salisu	salisu	ADJ
gujaf-128	76	195	abubakar	abubakar	PROPN
gujaf-128	76	196	phd	phd	NOUN
gujaf-128	76	197	145	145	NUM
gujaf-128	76	198	determinants	determinant	NOUN
gujaf-128	76	199	of	of	ADP
gujaf-128	76	200	audit	audit	NOUN
gujaf-128	76	201	fees	fee	NOUN
gujaf-128	76	202	of	of	ADP
gujaf-128	76	203	listed	list	VERB
gujaf-128	76	204	insurance	insurance	NOUN
gujaf-128	76	205	companies	company	NOUN
gujaf-128	76	206	in	in	ADP
gujaf-128	76	207	nigeria	nigeria	PROPN
gujaf-128	76	208	sagir	sagir	PROPN
gujaf-128	76	209	lawal	lawal	PROPN
gujaf-128	76	210	,	,	PUNCT
gujaf-128	76	211	phd	phd	NOUN
gujaf-128	76	212	,	,	PUNCT
gujaf-128	76	213	mohammed	mohammed	PROPN
gujaf-128	76	214	ibrahim	ibrahim	PROPN
gujaf-128	76	215	,	,	PUNCT
gujaf-128	76	216	phd	phd	NOUN
gujaf-128	76	217	158	158	NUM
gujaf-128	76	218	taxation	taxation	NOUN
gujaf-128	76	219	and	and	CCONJ
gujaf-128	76	220	social	social	ADJ
gujaf-128	76	221	services	service	NOUN
gujaf-128	76	222	:	:	PUNCT
gujaf-128	76	223	evidence	evidence	NOUN
gujaf-128	76	224	from	from	ADP
gujaf-128	76	225	nigeria	nigeria	PROPN
gujaf-128	76	226	adegbite	adegbite	PROPN
gujaf-128	76	227	,	,	PUNCT
gujaf-128	76	228	tajudeen	tajudeen	NOUN
gujaf-128	76	229	adejare	adejare	NOUN
gujaf-128	76	230	,	,	PUNCT
gujaf-128	76	231	phd	phd	NOUN
gujaf-128	76	232	,	,	PUNCT
gujaf-128	76	233	abdussamad	abdussamad	PROPN
gujaf-128	76	234	,	,	PUNCT
gujaf-128	76	235	olarinde	olarinde	VERB
gujaf-128	76	236	171	171	NUM
gujaf-128	76	237	ownership	ownership	NOUN
gujaf-128	76	238	structure	structure	NOUN
gujaf-128	76	239	and	and	CCONJ
gujaf-128	76	240	financial	financial	ADJ
gujaf-128	76	241	performance	performance	NOUN
gujaf-128	76	242	of	of	ADP
gujaf-128	76	243	quoted	quote	VERB
gujaf-128	76	244	mortgage	mortgage	NOUN
gujaf-128	76	245	banks	bank	NOUN
gujaf-128	76	246	in	in	ADP
gujaf-128	76	247	nigeria	nigeria	PROPN
gujaf-128	76	248	awotundun	awotundun	PROPN
gujaf-128	76	249	,	,	PUNCT
gujaf-128	76	250	d.	d.	PROPN
gujaf-128	76	251	a.	a.	PROPN
gujaf-128	76	252	,	,	PUNCT
gujaf-128	76	253	phd	phd	NOUN
gujaf-128	76	254	,	,	PUNCT
gujaf-128	76	255	jinadu	jinadu	ADJ
gujaf-128	76	256	,	,	PUNCT
gujaf-128	76	257	m.	m.	PROPN
gujaf-128	76	258	y.	y.	PROPN
gujaf-128	76	259	b.	b.	PROPN
gujaf-128	76	260	,	,	PUNCT
gujaf-128	76	261	fakunmoju	fakunmoju	PROPN
gujaf-128	76	262	,	,	PUNCT
gujaf-128	76	263	s.	s.	PROPN
gujaf-128	76	264	k.	k.	PROPN
gujaf-128	76	265	,	,	PUNCT
gujaf-128	76	266	phd	phd	PROPN
gujaf-128	76	267	.	.	PROPN
gujaf-128	76	268	183	183	NUM
gujaf-128	76	269	capital	capital	NOUN
gujaf-128	76	270	structure	structure	NOUN
gujaf-128	76	271	and	and	CCONJ
gujaf-128	76	272	profitability	profitability	NOUN
gujaf-128	76	273	of	of	ADP
gujaf-128	76	274	listed	list	VERB
gujaf-128	76	275	deposit	deposit	NOUN
gujaf-128	76	276	money	money	NOUN
gujaf-128	76	277	banks	bank	NOUN
gujaf-128	76	278	in	in	ADP
gujaf-128	76	279	nigeria	nigeria	PROPN
gujaf-128	76	280	rahji	rahji	PROPN
gujaf-128	76	281	ohize	ohize	PROPN
gujaf-128	76	282	ibrahim	ibrahim	PROPN
gujaf-128	76	283	,	,	PUNCT
gujaf-128	76	284	kamaldeen	kamaldeen	VERB
gujaf-128	76	285	ibraheem	ibraheem	PROPN
gujaf-128	76	286	nageri	nageri	PROPN
gujaf-128	76	287	,	,	PUNCT
gujaf-128	76	288	phd	phd	NOUN
gujaf-128	76	289	,	,	PUNCT
gujaf-128	76	290	abdullai	abdullai	NOUN
gujaf-128	76	291	agbaje	agbaje	NOUN
gujaf-128	76	292	salami	salami	NOUN
gujaf-128	76	293	,	,	PUNCT
gujaf-128	76	294	phd	phd	NOUN
gujaf-128	76	295	194	194	NUM
gujaf-128	76	296	1	1	NUM
gujaf-128	76	297	audit	audit	NOUN
gujaf-128	76	298	quality	quality	NOUN
gujaf-128	76	299	,	,	PUNCT
gujaf-128	76	300	tenure	tenure	NOUN
gujaf-128	76	301	and	and	CCONJ
gujaf-128	76	302	real	real	ADJ
gujaf-128	76	303	earnings	earning	NOUN
gujaf-128	76	304	management	management	NOUN
gujaf-128	76	305	of	of	ADP
gujaf-128	76	306	listed	list	VERB
gujaf-128	76	307	nonfinancial	nonfinancial	ADJ
gujaf-128	76	308	firms	firm	NOUN
gujaf-128	76	309	in	in	ADP
gujaf-128	76	310	nigeria	nigeria	PROPN
gujaf-128	76	311	ahmed	ahmed	PROPN
gujaf-128	76	312	mohammed	mohammed	PROPN
gujaf-128	76	313	department	department	PROPN
gujaf-128	76	314	of	of	ADP
gujaf-128	76	315	accountancy	accountancy	NOUN
gujaf-128	76	316	school	school	NOUN
gujaf-128	76	317	of	of	ADP
gujaf-128	76	318	financial	financial	ADJ
gujaf-128	76	319	studies	study	NOUN
gujaf-128	76	320	the	the	DET
gujaf-128	76	321	federal	federal	PROPN
gujaf-128	76	322	polytechnic	polytechnic	PROPN
gujaf-128	76	323	bida	bida	PROPN
gujaf-128	76	324	niger	niger	PROPN
gujaf-128	76	325	state	state	NOUN
gujaf-128	76	326	.	.	PUNCT
gujaf-128	77	1	adangaha76@gmail.com	adangaha76@gmail.com	X
gujaf-128	77	2	ademu	ademu	PROPN
gujaf-128	77	3	yahaya	yahaya	PROPN
gujaf-128	77	4	department	department	PROPN
gujaf-128	77	5	of	of	ADP
gujaf-128	77	6	business	business	NOUN
gujaf-128	77	7	management	management	NOUN
gujaf-128	77	8	facaulty	facaulty	NOUN
gujaf-128	77	9	of	of	ADP
gujaf-128	77	10	management	management	NOUN
gujaf-128	77	11	sciences	sciences	PROPN
gujaf-128	77	12	federal	federal	PROPN
gujaf-128	77	13	university	university	PROPN
gujaf-128	77	14	dutsin	dutsin	PROPN
gujaf-128	77	15	-	-	PUNCT
gujaf-128	77	16	ma	ma	PROPN
gujaf-128	77	17	,	,	PUNCT
gujaf-128	77	18	katsina	katsina	PROPN
gujaf-128	77	19	state	state	PROPN
gujaf-128	77	20	ayahaya2@fudutsinma.edu.ng	ayahaya2@fudutsinma.edu.ng	PROPN
gujaf-128	77	21	musa	musa	PROPN
gujaf-128	77	22	zakariya	zakariya	PROPN
gujaf-128	77	23	department	department	PROPN
gujaf-128	77	24	of	of	ADP
gujaf-128	77	25	accountancy	accountancy	NOUN
gujaf-128	77	26	school	school	NOUN
gujaf-128	77	27	of	of	ADP
gujaf-128	77	28	business	business	NOUN
gujaf-128	77	29	and	and	CCONJ
gujaf-128	77	30	financial	financial	ADJ
gujaf-128	77	31	studies	study	NOUN
gujaf-128	77	32	,	,	PUNCT
gujaf-128	77	33	kaduna	kaduna	PROPN
gujaf-128	77	34	polythechnic	polythechnic	PROPN
gujaf-128	77	35	,	,	PUNCT
gujaf-128	77	36	kaduna	kaduna	PROPN
gujaf-128	77	37	.	.	PUNCT
gujaf-128	78	1	zachee90@gmail.com	zachee90@gmail.com	PROPN
gujaf-128	78	2	abstract	abstract	ADJ
gujaf-128	78	3	earnings	earning	NOUN
gujaf-128	78	4	management	management	NOUN
gujaf-128	78	5	is	be	AUX
gujaf-128	78	6	volatile	volatile	ADJ
gujaf-128	78	7	due	due	ADP
gujaf-128	78	8	to	to	ADP
gujaf-128	78	9	its	its	PRON
gujaf-128	78	10	asymmetric	asymmetric	ADJ
gujaf-128	78	11	nature	nature	NOUN
gujaf-128	78	12	by	by	ADP
gujaf-128	78	13	managers	manager	NOUN
gujaf-128	78	14	of	of	ADP
gujaf-128	78	15	non	non	ADJ
gujaf-128	78	16	-	-	ADJ
gujaf-128	78	17	financial	financial	ADJ
gujaf-128	78	18	firms	firm	NOUN
gujaf-128	78	19	.	.	PUNCT
gujaf-128	79	1	yet	yet	ADV
gujaf-128	79	2	,	,	PUNCT
gujaf-128	79	3	very	very	ADV
gujaf-128	79	4	few	few	ADJ
gujaf-128	79	5	studies	study	NOUN
gujaf-128	79	6	have	have	AUX
gujaf-128	79	7	examined	examine	VERB
gujaf-128	79	8	the	the	DET
gujaf-128	79	9	issues	issue	NOUN
gujaf-128	79	10	that	that	PRON
gujaf-128	79	11	cause	cause	VERB
gujaf-128	79	12	this	this	DET
gujaf-128	79	13	manipulation	manipulation	NOUN
gujaf-128	79	14	,	,	PUNCT
gujaf-128	79	15	especially	especially	ADV
gujaf-128	79	16	in	in	ADP
gujaf-128	79	17	non	non	ADJ
gujaf-128	79	18	-	-	ADJ
gujaf-128	79	19	financial	financial	ADJ
gujaf-128	79	20	firms	firm	NOUN
gujaf-128	79	21	.	.	PUNCT
gujaf-128	80	1	this	this	DET
gujaf-128	80	2	study	study	NOUN
gujaf-128	80	3	,	,	PUNCT
gujaf-128	80	4	therefore	therefore	ADV
gujaf-128	80	5	,	,	PUNCT
gujaf-128	80	6	examines	examine	VERB
gujaf-128	80	7	the	the	DET
gujaf-128	80	8	relationship	relationship	NOUN
gujaf-128	80	9	between	between	ADP
gujaf-128	80	10	audit	audit	NOUN
gujaf-128	80	11	big4	big4	NOUN
gujaf-128	80	12	and	and	CCONJ
gujaf-128	80	13	audit	audit	NOUN
gujaf-128	80	14	tenure	tenure	NOUN
gujaf-128	80	15	on	on	ADP
gujaf-128	80	16	rem	rem	PROPN
gujaf-128	80	17	of	of	ADP
gujaf-128	80	18	76	76	NUM
gujaf-128	80	19	listed	list	VERB
gujaf-128	80	20	non	non	ADJ
gujaf-128	80	21	-	-	ADJ
gujaf-128	80	22	financial	financial	ADJ
gujaf-128	80	23	firms	firm	NOUN
gujaf-128	80	24	in	in	ADP
gujaf-128	80	25	nigeria	nigeria	PROPN
gujaf-128	80	26	using	use	VERB
gujaf-128	80	27	a	a	DET
gujaf-128	80	28	10	10	NUM
gujaf-128	80	29	-	-	PUNCT
gujaf-128	80	30	year	year	NOUN
gujaf-128	80	31	data	datum	NOUN
gujaf-128	80	32	set	set	VERB
gujaf-128	80	33	(	(	PUNCT
gujaf-128	80	34	2010	2010	NUM
gujaf-128	80	35	-	-	SYM
gujaf-128	80	36	2019	2019	NUM
gujaf-128	80	37	)	)	PUNCT
gujaf-128	80	38	.	.	PUNCT
gujaf-128	81	1	the	the	DET
gujaf-128	81	2	machammeratios	machammeratios	PROPN
gujaf-128	81	3	database	database	NOUN
gujaf-128	81	4	is	be	AUX
gujaf-128	81	5	used	use	VERB
gujaf-128	81	6	for	for	ADP
gujaf-128	81	7	data	data	NOUN
gujaf-128	81	8	extraction	extraction	NOUN
gujaf-128	81	9	.	.	PUNCT
gujaf-128	82	1	the	the	DET
gujaf-128	82	2	results	result	NOUN
gujaf-128	82	3	indicate	indicate	VERB
gujaf-128	82	4	that	that	PRON
gujaf-128	82	5	audit	audit	NOUN
gujaf-128	82	6	big4	big4	NOUN
gujaf-128	82	7	shows	show	VERB
gujaf-128	82	8	significant	significant	ADJ
gujaf-128	82	9	positive	positive	ADJ
gujaf-128	82	10	effects	effect	NOUN
gujaf-128	82	11	on	on	ADP
gujaf-128	82	12	real	real	ADJ
gujaf-128	82	13	earnings	earning	NOUN
gujaf-128	82	14	management	management	NOUN
gujaf-128	82	15	.	.	PUNCT
gujaf-128	83	1	however	however	ADV
gujaf-128	83	2	,	,	PUNCT
gujaf-128	83	3	audit	audit	NOUN
gujaf-128	83	4	tenure	tenure	NOUN
gujaf-128	83	5	shows	show	VERB
gujaf-128	83	6	in	in	ADP
gujaf-128	83	7	significant	significant	ADJ
gujaf-128	83	8	adverse	adverse	ADJ
gujaf-128	83	9	effects	effect	NOUN
gujaf-128	83	10	on	on	ADP
gujaf-128	83	11	real	real	ADJ
gujaf-128	83	12	earnings	earning	NOUN
gujaf-128	83	13	management	management	NOUN
gujaf-128	83	14	.	.	PUNCT
gujaf-128	84	1	the	the	DET
gujaf-128	84	2	paper	paper	NOUN
gujaf-128	84	3	,	,	PUNCT
gujaf-128	84	4	therefore	therefore	ADV
gujaf-128	84	5	,	,	PUNCT
gujaf-128	84	6	concludes	conclude	VERB
gujaf-128	84	7	that	that	SCONJ
gujaf-128	84	8	audit	audit	NOUN
gujaf-128	84	9	big4	big4	NOUN
gujaf-128	84	10	is	be	AUX
gujaf-128	84	11	very	very	ADV
gujaf-128	84	12	important	important	ADJ
gujaf-128	84	13	in	in	ADP
gujaf-128	84	14	mitigating	mitigate	VERB
gujaf-128	84	15	real	real	ADJ
gujaf-128	84	16	earnings	earning	NOUN
gujaf-128	84	17	management	management	NOUN
gujaf-128	84	18	in	in	ADP
gujaf-128	84	19	the	the	DET
gujaf-128	84	20	non	non	ADJ
gujaf-128	84	21	-	-	ADJ
gujaf-128	84	22	financial	financial	ADJ
gujaf-128	84	23	companies	company	NOUN
gujaf-128	84	24	in	in	ADP
gujaf-128	84	25	nigeria	nigeria	PROPN
gujaf-128	84	26	.	.	PUNCT
gujaf-128	85	1	the	the	DET
gujaf-128	85	2	empirical	empirical	ADJ
gujaf-128	85	3	findings	finding	NOUN
gujaf-128	85	4	are	be	AUX
gujaf-128	85	5	essential	essential	ADJ
gujaf-128	85	6	for	for	ADP
gujaf-128	85	7	non	non	ADJ
gujaf-128	85	8	-	-	ADJ
gujaf-128	85	9	financial	financial	ADJ
gujaf-128	85	10	firms	firm	NOUN
gujaf-128	85	11	'	'	PART
gujaf-128	85	12	policy	policy	NOUN
gujaf-128	85	13	enhancement	enhancement	NOUN
gujaf-128	85	14	and	and	CCONJ
gujaf-128	85	15	further	further	ADJ
gujaf-128	85	16	research	research	NOUN
gujaf-128	85	17	and	and	CCONJ
gujaf-128	85	18	contributions	contribution	NOUN
gujaf-128	85	19	to	to	ADP
gujaf-128	85	20	the	the	DET
gujaf-128	85	21	body	body	NOUN
gujaf-128	85	22	of	of	ADP
gujaf-128	85	23	knowledge	knowledge	NOUN
gujaf-128	85	24	.	.	PUNCT
gujaf-128	86	1	managers	manager	NOUN
gujaf-128	86	2	should	should	AUX
gujaf-128	86	3	improve	improve	VERB
gujaf-128	86	4	audit	audit	NOUN
gujaf-128	86	5	tenure	tenure	NOUN
gujaf-128	86	6	while	while	SCONJ
gujaf-128	86	7	enhancing	enhance	VERB
gujaf-128	86	8	audit	audit	NOUN
gujaf-128	86	9	big4	big4	NOUN
gujaf-128	86	10	independent	independent	ADJ
gujaf-128	86	11	to	to	PART
gujaf-128	86	12	reduce	reduce	VERB
gujaf-128	86	13	incidence	incidence	ADJ
gujaf-128	86	14	earnings	earning	NOUN
gujaf-128	86	15	management	management	NOUN
gujaf-128	86	16	.	.	PUNCT
gujaf-128	87	1	keywords	keyword	NOUN
gujaf-128	87	2	:	:	PUNCT
gujaf-128	87	3	audit	audit	NOUN
gujaf-128	87	4	big4	big4	PROPN
gujaf-128	87	5	,	,	PUNCT
gujaf-128	87	6	audit	audit	NOUN
gujaf-128	87	7	tenure	tenure	NOUN
gujaf-128	87	8	,	,	PUNCT
gujaf-128	87	9	real	real	ADJ
gujaf-128	87	10	earnings	earning	NOUN
gujaf-128	87	11	management	management	NOUN
gujaf-128	87	12	.	.	PUNCT
gujaf-128	88	1	1	1	X
gujaf-128	88	2	.	.	X
gujaf-128	88	3	introduction	introduction	NOUN
gujaf-128	88	4	earnings	earning	NOUN
gujaf-128	88	5	management	management	NOUN
gujaf-128	88	6	is	be	AUX
gujaf-128	88	7	a	a	DET
gujaf-128	88	8	pervasive	pervasive	ADJ
gujaf-128	88	9	problem	problem	NOUN
gujaf-128	88	10	,	,	PUNCT
gujaf-128	88	11	spreading	spread	VERB
gujaf-128	88	12	across	across	ADP
gujaf-128	88	13	organizations	organization	NOUN
gujaf-128	88	14	and	and	CCONJ
gujaf-128	88	15	industries	industry	NOUN
gujaf-128	88	16	;	;	PUNCT
gujaf-128	88	17	it	it	PRON
gujaf-128	88	18	distorts	distort	VERB
gujaf-128	88	19	earnings	earning	NOUN
gujaf-128	88	20	quality	quality	NOUN
gujaf-128	88	21	and	and	CCONJ
gujaf-128	88	22	utility	utility	NOUN
gujaf-128	88	23	for	for	ADP
gujaf-128	88	24	investment	investment	NOUN
gujaf-128	88	25	decisions	decision	NOUN
gujaf-128	88	26	,	,	PUNCT
gujaf-128	88	27	diminishing	diminish	VERB
gujaf-128	88	28	investor	investor	NOUN
gujaf-128	88	29	confidence	confidence	NOUN
gujaf-128	88	30	in	in	ADP
gujaf-128	88	31	financial	financial	ADJ
gujaf-128	88	32	reporting	reporting	NOUN
gujaf-128	88	33	.	.	PUNCT
gujaf-128	89	1	the	the	DET
gujaf-128	89	2	level	level	NOUN
gujaf-128	89	3	of	of	ADP
gujaf-128	89	4	information	information	NOUN
gujaf-128	89	5	asymmetry	asymmetry	NOUN
gujaf-128	89	6	between	between	ADP
gujaf-128	89	7	shareholders	shareholder	NOUN
gujaf-128	89	8	,	,	PUNCT
gujaf-128	89	9	management	management	NOUN
gujaf-128	89	10	,	,	PUNCT
gujaf-128	89	11	and	and	CCONJ
gujaf-128	89	12	knowledgeable	knowledgeable	ADJ
gujaf-128	89	13	and	and	CCONJ
gujaf-128	89	14	uninformed	uninformed	ADJ
gujaf-128	89	15	investors	investor	NOUN
gujaf-128	89	16	is	be	AUX
gujaf-128	89	17	the	the	DET
gujaf-128	89	18	cause	cause	NOUN
gujaf-128	89	19	.	.	PUNCT
gujaf-128	90	1	therefore	therefore	ADV
gujaf-128	90	2	,	,	PUNCT
gujaf-128	90	3	the	the	DET
gujaf-128	90	4	demand	demand	NOUN
gujaf-128	90	5	for	for	ADP
gujaf-128	90	6	external	external	ADJ
gujaf-128	90	7	audits	audits	NOUN
gujaf-128	90	8	is	be	AUX
gujaf-128	90	9	fueled	fuel	VERB
gujaf-128	90	10	by	by	ADP
gujaf-128	90	11	agency	agency	NOUN
gujaf-128	90	12	issues	issue	NOUN
gujaf-128	90	13	related	relate	VERB
gujaf-128	90	14	to	to	ADP
gujaf-128	90	15	ownership	ownership	NOUN
gujaf-128	90	16	and	and	CCONJ
gujaf-128	90	17	control	control	NOUN
gujaf-128	90	18	separation	separation	NOUN
gujaf-128	90	19	—	—	PUNCT
gujaf-128	90	20	shareholders	shareholder	NOUN
gujaf-128	90	21	'	'	PART
gujaf-128	90	22	investments	investment	NOUN
gujaf-128	90	23	in	in	ADP
gujaf-128	90	24	public	public	ADJ
gujaf-128	90	25	companies	company	NOUN
gujaf-128	90	26	to	to	ADP
gujaf-128	90	27	their	their	PRON
gujaf-128	90	28	contracting	contracting	NOUN
gujaf-128	90	29	agent	agent	NOUN
gujaf-128	90	30	and	and	CCONJ
gujaf-128	90	31	management	management	NOUN
gujaf-128	90	32	.	.	PUNCT
gujaf-128	91	1	stakeholders	stakeholder	NOUN
gujaf-128	91	2	want	want	VERB
gujaf-128	91	3	the	the	DET
gujaf-128	91	4	agent	agent	NOUN
gujaf-128	91	5	to	to	PART
gujaf-128	91	6	supply	supply	VERB
gujaf-128	91	7	relevant	relevant	ADJ
gujaf-128	91	8	and	and	CCONJ
gujaf-128	91	9	trustworthy	trustworthy	ADJ
gujaf-128	91	10	data	datum	NOUN
gujaf-128	91	11	for	for	ADP
gujaf-128	91	12	various	various	ADJ
gujaf-128	91	13	corporate	corporate	ADJ
gujaf-128	91	14	operations	operation	NOUN
gujaf-128	91	15	,	,	PUNCT
gujaf-128	91	16	such	such	ADJ
gujaf-128	91	17	as	as	ADP
gujaf-128	91	18	investments	investment	NOUN
gujaf-128	91	19	,	,	PUNCT
gujaf-128	91	20	financing	financing	NOUN
gujaf-128	91	21	,	,	PUNCT
gujaf-128	91	22	liquidity	liquidity	NOUN
gujaf-128	91	23	,	,	PUNCT
gujaf-128	91	24	dividends	dividend	NOUN
gujaf-128	91	25	,	,	PUNCT
gujaf-128	91	26	mergers	merger	NOUN
gujaf-128	91	27	,	,	PUNCT
gujaf-128	91	28	and	and	CCONJ
gujaf-128	91	29	acquisitions	acquisition	NOUN
gujaf-128	91	30	,	,	PUNCT
gujaf-128	91	31	to	to	PART
gujaf-128	91	32	name	name	VERB
gujaf-128	91	33	a	a	DET
gujaf-128	91	34	few	few	ADJ
gujaf-128	91	35	(	(	PUNCT
gujaf-128	91	36	adamu	adamu	PROPN
gujaf-128	91	37	et	et	PROPN
gujaf-128	91	38	al	al	PROPN
gujaf-128	91	39	.	.	PROPN
gujaf-128	91	40	,	,	PUNCT
gujaf-128	91	41	2017	2017	NUM
gujaf-128	91	42	;	;	PUNCT
gujaf-128	91	43	hassan	hassan	PROPN
gujaf-128	91	44	&	&	CCONJ
gujaf-128	91	45	ibrahim	ibrahim	PROPN
gujaf-128	91	46	,	,	PUNCT
gujaf-128	91	47	2014	2014	NUM
gujaf-128	91	48	)	)	PUNCT
gujaf-128	91	49	.	.	PUNCT
gujaf-128	92	1	due	due	ADP
gujaf-128	92	2	to	to	ADP
gujaf-128	92	3	extensive	extensive	ADJ
gujaf-128	92	4	accounting	accounting	NOUN
gujaf-128	92	5	and	and	CCONJ
gujaf-128	92	6	financial	financial	ADJ
gujaf-128	92	7	manipulation	manipulation	NOUN
gujaf-128	92	8	at	at	ADP
gujaf-128	92	9	the	the	DET
gujaf-128	92	10	hands	hand	NOUN
gujaf-128	92	11	of	of	ADP
gujaf-128	92	12	its	its	PRON
gujaf-128	92	13	contractual	contractual	ADJ
gujaf-128	92	14	agent	agent	NOUN
gujaf-128	92	15	,	,	PUNCT
gujaf-128	92	16	the	the	DET
gujaf-128	92	17	public	public	ADJ
gujaf-128	92	18	faith	faith	NOUN
gujaf-128	92	19	in	in	ADP
gujaf-128	92	20	businesses	business	NOUN
gujaf-128	92	21	has	have	AUX
gujaf-128	92	22	badly	badly	ADV
gujaf-128	92	23	broken	break	VERB
gujaf-128	92	24	in	in	ADP
gujaf-128	92	25	recent	recent	ADJ
gujaf-128	92	26	years	year	NOUN
gujaf-128	92	27	(	(	PUNCT
gujaf-128	92	28	brown	brown	ADJ
gujaf-128	92	29	,	,	PUNCT
gujaf-128	92	30	2013	2013	NUM
gujaf-128	92	31	;	;	PUNCT
gujaf-128	92	32	hassan	hassan	PROPN
gujaf-128	92	33	&	&	CCONJ
gujaf-128	92	34	bello	bello	PROPN
gujaf-128	92	35	,	,	PUNCT
gujaf-128	92	36	2013	2013	NUM
gujaf-128	92	37	)	)	PUNCT
gujaf-128	92	38	.	.	PUNCT
gujaf-128	93	1	firms	firm	NOUN
gujaf-128	93	2	must	must	AUX
gujaf-128	93	3	act	act	VERB
gujaf-128	93	4	as	as	ADP
gujaf-128	93	5	good	good	ADJ
gujaf-128	93	6	stewards	steward	NOUN
gujaf-128	93	7	to	to	ADP
gujaf-128	93	8	their	their	PRON
gujaf-128	93	9	owners	owner	NOUN
gujaf-128	93	10	,	,	PUNCT
gujaf-128	93	11	displaying	display	VERB
gujaf-128	93	12	their	their	PRON
gujaf-128	93	13	actual	actual	ADJ
gujaf-128	93	14	situation	situation	NOUN
gujaf-128	93	15	and	and	CCONJ
gujaf-128	93	16	performance	performance	NOUN
gujaf-128	93	17	and	and	CCONJ
gujaf-128	93	18	demonstrating	demonstrate	VERB
gujaf-128	93	19	the	the	DET
gujaf-128	93	20	quality	quality	NOUN
gujaf-128	93	21	of	of	ADP
gujaf-128	93	22	their	their	PRON
gujaf-128	93	23	earnings	earning	NOUN
gujaf-128	93	24	(	(	PUNCT
gujaf-128	93	25	admati	admati	PROPN
gujaf-128	93	26	,	,	PUNCT
gujaf-128	93	27	2017	2017	NUM
gujaf-128	93	28	;	;	PUNCT
gujaf-128	93	29	ibrahim	ibrahim	PROPN
gujaf-128	93	30	et	et	PROPN
gujaf-128	93	31	al	al	PROPN
gujaf-128	93	32	.	.	PROPN
gujaf-128	93	33	,	,	PUNCT
gujaf-128	93	34	2020	2020	NUM
gujaf-128	93	35	)	)	PUNCT
gujaf-128	93	36	.	.	PUNCT
gujaf-128	94	1	mailto:adangaha76@gmail.com	mailto:adangaha76@gmail.com	PROPN
gujaf-128	94	2	mailto:ayahaya2@fudutsinma.edu.ng	mailto:ayahaya2@fudutsinma.edu.ng	NUM
gujaf-128	94	3	2	2	NUM
gujaf-128	94	4	experienced	experienced	ADJ
gujaf-128	94	5	accountants	accountant	NOUN
gujaf-128	94	6	will	will	AUX
gujaf-128	94	7	be	be	AUX
gujaf-128	94	8	able	able	ADJ
gujaf-128	94	9	to	to	PART
gujaf-128	94	10	arrange	arrange	VERB
gujaf-128	94	11	transactions	transaction	NOUN
gujaf-128	94	12	that	that	PRON
gujaf-128	94	13	satisfy	satisfy	VERB
gujaf-128	94	14	their	their	PRON
gujaf-128	94	15	earnings	earning	NOUN
gujaf-128	94	16	aim	aim	NOUN
gujaf-128	94	17	where	where	SCONJ
gujaf-128	94	18	businesses	business	NOUN
gujaf-128	94	19	diverge	diverge	VERB
gujaf-128	94	20	(	(	PUNCT
gujaf-128	94	21	rem	rem	NOUN
gujaf-128	94	22	)	)	PUNCT
gujaf-128	94	23	or	or	CCONJ
gujaf-128	94	24	manipulate	manipulate	VERB
gujaf-128	94	25	their	their	PRON
gujaf-128	94	26	performance	performance	NOUN
gujaf-128	94	27	metrics	metric	NOUN
gujaf-128	94	28	to	to	PART
gujaf-128	94	29	provide	provide	VERB
gujaf-128	94	30	the	the	DET
gujaf-128	94	31	appearance	appearance	NOUN
gujaf-128	94	32	of	of	ADP
gujaf-128	94	33	success	success	NOUN
gujaf-128	94	34	without	without	ADP
gujaf-128	94	35	actually	actually	ADV
gujaf-128	94	36	creating	create	VERB
gujaf-128	94	37	value	value	NOUN
gujaf-128	94	38	.	.	PUNCT
gujaf-128	95	1	the	the	DET
gujaf-128	95	2	output	output	NOUN
gujaf-128	95	3	may	may	AUX
gujaf-128	95	4	be	be	AUX
gujaf-128	95	5	favorable	favorable	ADJ
gujaf-128	95	6	in	in	ADP
gujaf-128	95	7	the	the	DET
gujaf-128	95	8	short	short	ADJ
gujaf-128	95	9	term	term	NOUN
gujaf-128	95	10	but	but	CCONJ
gujaf-128	95	11	not	not	PART
gujaf-128	95	12	in	in	ADP
gujaf-128	95	13	the	the	DET
gujaf-128	95	14	long	long	ADJ
gujaf-128	95	15	run	run	NOUN
gujaf-128	95	16	(	(	PUNCT
gujaf-128	95	17	adamu	adamu	PROPN
gujaf-128	95	18	et	et	PROPN
gujaf-128	95	19	al	al	PROPN
gujaf-128	95	20	.	.	PROPN
gujaf-128	95	21	,	,	PUNCT
gujaf-128	95	22	2017	2017	NUM
gujaf-128	95	23	;	;	PUNCT
gujaf-128	95	24	ibrahim	ibrahim	PROPN
gujaf-128	95	25	,	,	PUNCT
gujaf-128	95	26	2020	2020	NUM
gujaf-128	95	27	)	)	PUNCT
gujaf-128	95	28	.	.	PUNCT
gujaf-128	96	1	enron	enron	PROPN
gujaf-128	96	2	,	,	PUNCT
gujaf-128	96	3	tyco	tyco	PROPN
gujaf-128	96	4	,	,	PUNCT
gujaf-128	96	5	and	and	CCONJ
gujaf-128	96	6	other	other	ADJ
gujaf-128	96	7	financial	financial	ADJ
gujaf-128	96	8	reporting	reporting	NOUN
gujaf-128	96	9	crises	crisis	NOUN
gujaf-128	96	10	have	have	AUX
gujaf-128	96	11	highlighted	highlight	VERB
gujaf-128	96	12	the	the	DET
gujaf-128	96	13	need	need	NOUN
gujaf-128	96	14	for	for	ADP
gujaf-128	96	15	audit	audit	NOUN
gujaf-128	96	16	quality	quality	NOUN
gujaf-128	96	17	and	and	CCONJ
gujaf-128	96	18	governance	governance	NOUN
gujaf-128	96	19	systems	system	NOUN
gujaf-128	96	20	,	,	PUNCT
gujaf-128	96	21	which	which	PRON
gujaf-128	96	22	are	be	AUX
gujaf-128	96	23	critical	critical	ADJ
gujaf-128	96	24	for	for	ADP
gujaf-128	96	25	influential	influential	ADJ
gujaf-128	96	26	non	non	ADJ
gujaf-128	96	27	-	-	ADJ
gujaf-128	96	28	financial	financial	ADJ
gujaf-128	96	29	firms	firm	NOUN
gujaf-128	96	30	in	in	ADP
gujaf-128	96	31	nigeria	nigeria	PROPN
gujaf-128	96	32	.	.	PUNCT
gujaf-128	97	1	furthermore	furthermore	ADV
gujaf-128	97	2	,	,	PUNCT
gujaf-128	97	3	external	external	ADJ
gujaf-128	97	4	examination	examination	NOUN
gujaf-128	97	5	,	,	PUNCT
gujaf-128	97	6	like	like	ADP
gujaf-128	97	7	an	an	DET
gujaf-128	97	8	internal	internal	ADJ
gujaf-128	97	9	audit	audit	NOUN
gujaf-128	97	10	,	,	PUNCT
gujaf-128	97	11	is	be	AUX
gujaf-128	97	12	essential	essential	ADJ
gujaf-128	97	13	to	to	PART
gujaf-128	97	14	improve	improve	VERB
gujaf-128	97	15	the	the	DET
gujaf-128	97	16	reliability	reliability	NOUN
gujaf-128	97	17	,	,	PUNCT
gujaf-128	97	18	objectivity	objectivity	NOUN
gujaf-128	97	19	,	,	PUNCT
gujaf-128	97	20	and	and	CCONJ
gujaf-128	97	21	soundness	soundness	NOUN
gujaf-128	97	22	of	of	ADP
gujaf-128	97	23	financial	financial	ADJ
gujaf-128	97	24	reporting	reporting	NOUN
gujaf-128	97	25	,	,	PUNCT
gujaf-128	97	26	promote	promote	VERB
gujaf-128	97	27	accountability	accountability	NOUN
gujaf-128	97	28	,	,	PUNCT
gujaf-128	97	29	reduce	reduce	VERB
gujaf-128	97	30	any	any	DET
gujaf-128	97	31	intelligent	intelligent	ADJ
gujaf-128	97	32	board	board	NOUN
gujaf-128	97	33	behavior	behavior	NOUN
gujaf-128	97	34	,	,	PUNCT
gujaf-128	97	35	and	and	CCONJ
gujaf-128	97	36	improve	improve	VERB
gujaf-128	97	37	the	the	DET
gujaf-128	97	38	proficiency	proficiency	NOUN
gujaf-128	97	39	and	and	CCONJ
gujaf-128	97	40	effectiveness	effectiveness	NOUN
gujaf-128	97	41	of	of	ADP
gujaf-128	97	42	internal	internal	ADJ
gujaf-128	97	43	controls	control	NOUN
gujaf-128	97	44	(	(	PUNCT
gujaf-128	97	45	wolnizer	wolnizer	NOUN
gujaf-128	97	46	,	,	PUNCT
gujaf-128	97	47	1995	1995	NUM
gujaf-128	97	48	)	)	PUNCT
gujaf-128	97	49	.	.	PUNCT
gujaf-128	98	1	according	accord	VERB
gujaf-128	98	2	to	to	ADP
gujaf-128	98	3	anderson	anderson	PROPN
gujaf-128	98	4	et	et	PROPN
gujaf-128	98	5	al	al	PROPN
gujaf-128	98	6	.	.	PROPN
gujaf-128	99	1	(	(	PUNCT
gujaf-128	99	2	2001	2001	NUM
gujaf-128	99	3	)	)	PUNCT
gujaf-128	99	4	,	,	PUNCT
gujaf-128	99	5	a	a	DET
gujaf-128	99	6	director	director	NOUN
gujaf-128	99	7	with	with	ADP
gujaf-128	99	8	a	a	DET
gujaf-128	99	9	more	more	ADV
gujaf-128	99	10	considerable	considerable	ADJ
gujaf-128	99	11	profit	profit	NOUN
gujaf-128	99	12	incentive	incentive	NOUN
gujaf-128	99	13	,	,	PUNCT
gujaf-128	99	14	the	the	DET
gujaf-128	99	15	auditor	auditor	NOUN
gujaf-128	99	16	perceives	perceive	VERB
gujaf-128	99	17	such	such	DET
gujaf-128	99	18	a	a	DET
gujaf-128	99	19	director	director	NOUN
gujaf-128	99	20	as	as	ADP
gujaf-128	99	21	more	more	ADV
gujaf-128	99	22	aggressive	aggressive	ADJ
gujaf-128	99	23	,	,	PUNCT
gujaf-128	99	24	as	as	SCONJ
gujaf-128	99	25	someone	someone	PRON
gujaf-128	99	26	who	who	PRON
gujaf-128	99	27	wants	want	VERB
gujaf-128	99	28	their	their	PRON
gujaf-128	99	29	financial	financial	ADJ
gujaf-128	99	30	accounts	account	NOUN
gujaf-128	99	31	to	to	PART
gujaf-128	99	32	seem	seem	VERB
gujaf-128	99	33	reasonable	reasonable	ADJ
gujaf-128	99	34	and	and	CCONJ
gujaf-128	99	35	expects	expect	VERB
gujaf-128	99	36	the	the	DET
gujaf-128	99	37	auditors	auditor	NOUN
gujaf-128	99	38	to	to	PART
gujaf-128	99	39	agree	agree	VERB
gujaf-128	99	40	with	with	ADP
gujaf-128	99	41	their	their	PRON
gujaf-128	99	42	reports	report	NOUN
gujaf-128	99	43	.	.	PUNCT
gujaf-128	100	1	as	as	ADP
gujaf-128	100	2	a	a	DET
gujaf-128	100	3	result	result	NOUN
gujaf-128	100	4	,	,	PUNCT
gujaf-128	100	5	when	when	SCONJ
gujaf-128	100	6	auditors	auditor	NOUN
gujaf-128	100	7	become	become	VERB
gujaf-128	100	8	aware	aware	ADJ
gujaf-128	100	9	that	that	SCONJ
gujaf-128	100	10	ceos	ceo	NOUN
gujaf-128	100	11	are	be	AUX
gujaf-128	100	12	manipulating	manipulate	VERB
gujaf-128	100	13	earnings	earning	NOUN
gujaf-128	100	14	,	,	PUNCT
gujaf-128	100	15	they	they	PRON
gujaf-128	100	16	will	will	AUX
gujaf-128	100	17	report	report	VERB
gujaf-128	100	18	income	income	NOUN
gujaf-128	100	19	smoothing	smoothing	NOUN
gujaf-128	100	20	.	.	PUNCT
gujaf-128	101	1	similarly	similarly	ADV
gujaf-128	101	2	,	,	PUNCT
gujaf-128	101	3	the	the	DET
gujaf-128	101	4	financial	financial	ADJ
gujaf-128	101	5	scandals	scandal	NOUN
gujaf-128	101	6	have	have	AUX
gujaf-128	101	7	cast	cast	VERB
gujaf-128	101	8	doubt	doubt	NOUN
gujaf-128	101	9	on	on	ADP
gujaf-128	101	10	the	the	DET
gujaf-128	101	11	audit	audit	NOUN
gujaf-128	101	12	function	function	NOUN
gujaf-128	101	13	truthfulness	truthfulness	ADJ
gujaf-128	101	14	,	,	PUNCT
gujaf-128	101	15	reliability	reliability	NOUN
gujaf-128	101	16	,	,	PUNCT
gujaf-128	101	17	utility	utility	NOUN
gujaf-128	101	18	,	,	PUNCT
gujaf-128	101	19	or	or	CCONJ
gujaf-128	101	20	value	value	NOUN
gujaf-128	101	21	relevance	relevance	NOUN
gujaf-128	101	22	.	.	PUNCT
gujaf-128	102	1	in	in	ADP
gujaf-128	102	2	the	the	DET
gujaf-128	102	3	last	last	ADJ
gujaf-128	102	4	decade	decade	NOUN
gujaf-128	102	5	,	,	PUNCT
gujaf-128	102	6	badawi	badawi	PROPN
gujaf-128	102	7	(	(	PUNCT
gujaf-128	102	8	2008	2008	NUM
gujaf-128	102	9	)	)	PUNCT
gujaf-128	102	10	compiled	compile	VERB
gujaf-128	102	11	a	a	DET
gujaf-128	102	12	list	list	NOUN
gujaf-128	102	13	of	of	ADP
gujaf-128	102	14	corporations	corporation	NOUN
gujaf-128	102	15	involved	involve	VERB
gujaf-128	102	16	in	in	ADP
gujaf-128	102	17	accounting	accounting	NOUN
gujaf-128	102	18	scandals	scandal	NOUN
gujaf-128	102	19	involving	involve	VERB
gujaf-128	102	20	poor	poor	ADJ
gujaf-128	102	21	external	external	ADJ
gujaf-128	102	22	audit	audit	NOUN
gujaf-128	102	23	quality	quality	NOUN
gujaf-128	102	24	and	and	CCONJ
gujaf-128	102	25	earnings	earning	NOUN
gujaf-128	102	26	manipulations	manipulation	NOUN
gujaf-128	102	27	in	in	ADP
gujaf-128	102	28	the	the	DET
gujaf-128	102	29	united	united	PROPN
gujaf-128	102	30	states	states	PROPN
gujaf-128	102	31	.	.	PUNCT
gujaf-128	103	1	corporate	corporate	ADJ
gujaf-128	103	2	scandals	scandal	NOUN
gujaf-128	103	3	in	in	ADP
gujaf-128	103	4	nigeria	nigeria	PROPN
gujaf-128	103	5	,	,	PUNCT
gujaf-128	103	6	such	such	ADJ
gujaf-128	103	7	as	as	ADP
gujaf-128	103	8	those	those	PRON
gujaf-128	103	9	involving	involve	VERB
gujaf-128	103	10	cadbury	cadbury	PROPN
gujaf-128	103	11	nigeria	nigeria	PROPN
gujaf-128	103	12	plc	plc	PROPN
gujaf-128	103	13	and	and	CCONJ
gujaf-128	103	14	lever	lever	PROPN
gujaf-128	103	15	brothers	brothers	PROPN
gujaf-128	103	16	nigeria	nigeria	PROPN
gujaf-128	103	17	plc	plc	PROPN
gujaf-128	103	18	,	,	PUNCT
gujaf-128	103	19	have	have	AUX
gujaf-128	103	20	been	be	AUX
gujaf-128	103	21	widely	widely	ADV
gujaf-128	103	22	publicized	publicize	VERB
gujaf-128	103	23	and	and	CCONJ
gujaf-128	103	24	have	have	AUX
gujaf-128	103	25	resulted	result	VERB
gujaf-128	103	26	in	in	ADP
gujaf-128	103	27	false	false	ADJ
gujaf-128	103	28	financial	financial	ADJ
gujaf-128	103	29	reporting	reporting	NOUN
gujaf-128	103	30	(	(	PUNCT
gujaf-128	103	31	adeyemi	adeyemi	ADP
gujaf-128	103	32	&	&	CCONJ
gujaf-128	103	33	fagbemi	fagbemi	PROPN
gujaf-128	103	34	,	,	PUNCT
gujaf-128	103	35	2010	2010	NUM
gujaf-128	103	36	;	;	PUNCT
gujaf-128	103	37	yusuf	yusuf	PROPN
gujaf-128	103	38	,	,	PUNCT
gujaf-128	103	39	2020	2020	NUM
gujaf-128	103	40	)	)	PUNCT
gujaf-128	103	41	.	.	PUNCT
gujaf-128	104	1	the	the	DET
gujaf-128	104	2	nigerian	nigerian	ADJ
gujaf-128	104	3	context	context	NOUN
gujaf-128	104	4	provides	provide	VERB
gujaf-128	104	5	a	a	DET
gujaf-128	104	6	rich	rich	ADJ
gujaf-128	104	7	contextual	contextual	ADJ
gujaf-128	104	8	foundation	foundation	NOUN
gujaf-128	104	9	for	for	ADP
gujaf-128	104	10	examining	examine	VERB
gujaf-128	104	11	the	the	DET
gujaf-128	104	12	impact	impact	NOUN
gujaf-128	104	13	of	of	ADP
gujaf-128	104	14	audit	audit	NOUN
gujaf-128	104	15	quality	quality	NOUN
gujaf-128	104	16	on	on	ADP
gujaf-128	104	17	earnings	earning	NOUN
gujaf-128	104	18	management	management	NOUN
gujaf-128	104	19	.	.	PUNCT
gujaf-128	105	1	apart	apart	ADV
gujaf-128	105	2	from	from	ADP
gujaf-128	105	3	a	a	DET
gujaf-128	105	4	few	few	ADJ
gujaf-128	105	5	instances	instance	NOUN
gujaf-128	105	6	of	of	ADP
gujaf-128	105	7	accounting	accounting	NOUN
gujaf-128	105	8	fraud	fraud	NOUN
gujaf-128	105	9	,	,	PUNCT
gujaf-128	105	10	the	the	DET
gujaf-128	105	11	dearth	dearth	NOUN
gujaf-128	105	12	of	of	ADP
gujaf-128	105	13	scientific	scientific	ADJ
gujaf-128	105	14	research	research	NOUN
gujaf-128	105	15	in	in	ADP
gujaf-128	105	16	this	this	DET
gujaf-128	105	17	sector	sector	NOUN
gujaf-128	105	18	adds	add	VERB
gujaf-128	105	19	to	to	ADP
gujaf-128	105	20	the	the	DET
gujaf-128	105	21	case	case	NOUN
gujaf-128	105	22	.	.	PUNCT
gujaf-128	106	1	previous	previous	ADJ
gujaf-128	106	2	studies	study	NOUN
gujaf-128	106	3	focus	focus	VERB
gujaf-128	106	4	on	on	ADP
gujaf-128	106	5	financial	financial	ADJ
gujaf-128	106	6	institutions	institution	NOUN
gujaf-128	106	7	,	,	PUNCT
gujaf-128	106	8	while	while	SCONJ
gujaf-128	106	9	few	few	ADJ
gujaf-128	106	10	in	in	ADP
gujaf-128	106	11	the	the	DET
gujaf-128	106	12	oil	oil	NOUN
gujaf-128	106	13	and	and	CCONJ
gujaf-128	106	14	gas	gas	NOUN
gujaf-128	106	15	industry	industry	NOUN
gujaf-128	106	16	see	see	VERB
gujaf-128	106	17	alao	alao	PROPN
gujaf-128	106	18	and	and	CCONJ
gujaf-128	106	19	gbolagade	gbolagade	PROPN
gujaf-128	106	20	(	(	PUNCT
gujaf-128	106	21	2019	2019	NUM
gujaf-128	106	22	)	)	PUNCT
gujaf-128	106	23	;	;	PUNCT
gujaf-128	106	24	tyokoso	tyokoso	NOUN
gujaf-128	106	25	and	and	CCONJ
gujaf-128	106	26	tsegba	tsegba	NOUN
gujaf-128	106	27	(	(	PUNCT
gujaf-128	106	28	2015	2015	NUM
gujaf-128	106	29	)	)	PUNCT
gujaf-128	106	30	.	.	PUNCT
gujaf-128	107	1	the	the	DET
gujaf-128	107	2	big4	big4	NOUN
gujaf-128	107	3	audit	audit	NOUN
gujaf-128	107	4	companies	company	NOUN
gujaf-128	107	5	continued	continue	VERB
gujaf-128	107	6	dominance	dominance	NOUN
gujaf-128	107	7	in	in	ADP
gujaf-128	107	8	the	the	DET
gujaf-128	107	9	nigerian	nigerian	ADJ
gujaf-128	107	10	audit	audit	NOUN
gujaf-128	107	11	sector	sector	NOUN
gujaf-128	107	12	,	,	PUNCT
gujaf-128	107	13	the	the	DET
gujaf-128	107	14	country	country	NOUN
gujaf-128	107	15	's	's	PART
gujaf-128	107	16	flawed	flawed	ADJ
gujaf-128	107	17	corporate	corporate	ADJ
gujaf-128	107	18	governance	governance	NOUN
gujaf-128	107	19	system	system	NOUN
gujaf-128	107	20	,	,	PUNCT
gujaf-128	107	21	and	and	CCONJ
gujaf-128	107	22	little	little	ADJ
gujaf-128	107	23	or	or	CCONJ
gujaf-128	107	24	no	no	PRON
gujaf-128	107	25	lawsuit	lawsuit	NOUN
gujaf-128	107	26	risk	risk	NOUN
gujaf-128	107	27	against	against	ADP
gujaf-128	107	28	auditors	auditor	NOUN
gujaf-128	107	29	are	be	AUX
gujaf-128	107	30	all	all	PRON
gujaf-128	107	31	considered	consider	VERB
gujaf-128	107	32	in	in	ADP
gujaf-128	107	33	this	this	DET
gujaf-128	107	34	study	study	NOUN
gujaf-128	107	35	.	.	PUNCT
gujaf-128	108	1	this	this	DET
gujaf-128	108	2	study	study	NOUN
gujaf-128	108	3	investigated	investigate	VERB
gujaf-128	108	4	the	the	DET
gujaf-128	108	5	relationship	relationship	NOUN
gujaf-128	108	6	between	between	ADP
gujaf-128	108	7	audit	audit	NOUN
gujaf-128	108	8	big4	big4	NOUN
gujaf-128	108	9	and	and	CCONJ
gujaf-128	108	10	audit	audit	NOUN
gujaf-128	108	11	tenure	tenure	NOUN
gujaf-128	108	12	on	on	ADP
gujaf-128	108	13	rem	rem	X
gujaf-128	108	14	among	among	ADP
gujaf-128	108	15	nigerian	nigerian	PROPN
gujaf-128	108	16	quoted	quote	VERB
gujaf-128	108	17	non	non	ADJ
gujaf-128	108	18	-	-	ADJ
gujaf-128	108	19	financial	financial	ADJ
gujaf-128	108	20	firms	firm	NOUN
gujaf-128	108	21	.	.	PUNCT
gujaf-128	109	1	as	as	ADP
gujaf-128	109	2	a	a	DET
gujaf-128	109	3	result	result	NOUN
gujaf-128	109	4	,	,	PUNCT
gujaf-128	109	5	the	the	DET
gujaf-128	109	6	findings	finding	NOUN
gujaf-128	109	7	of	of	ADP
gujaf-128	109	8	this	this	DET
gujaf-128	109	9	study	study	NOUN
gujaf-128	109	10	will	will	AUX
gujaf-128	109	11	be	be	AUX
gujaf-128	109	12	helpful	helpful	ADJ
gujaf-128	109	13	to	to	ADP
gujaf-128	109	14	the	the	DET
gujaf-128	109	15	appropriate	appropriate	ADJ
gujaf-128	109	16	authorities	authority	NOUN
gujaf-128	109	17	.	.	PUNCT
gujaf-128	110	1	following	follow	VERB
gujaf-128	110	2	the	the	DET
gujaf-128	110	3	introduction	introduction	NOUN
gujaf-128	110	4	,	,	PUNCT
gujaf-128	110	5	the	the	DET
gujaf-128	110	6	work	work	NOUN
gujaf-128	110	7	proceeds	proceed	VERB
gujaf-128	110	8	as	as	SCONJ
gujaf-128	110	9	follows	follow	VERB
gujaf-128	110	10	:	:	PUNCT
gujaf-128	110	11	the	the	DET
gujaf-128	110	12	second	second	ADJ
gujaf-128	110	13	portion	portion	NOUN
gujaf-128	110	14	covers	cover	VERB
gujaf-128	110	15	past	past	ADP
gujaf-128	110	16	related	related	ADJ
gujaf-128	110	17	empirical	empirical	ADJ
gujaf-128	110	18	investigations	investigation	NOUN
gujaf-128	110	19	in	in	ADP
gujaf-128	110	20	addition	addition	NOUN
gujaf-128	110	21	to	to	ADP
gujaf-128	110	22	the	the	DET
gujaf-128	110	23	theoretical	theoretical	ADJ
gujaf-128	110	24	review	review	NOUN
gujaf-128	110	25	.	.	PUNCT
gujaf-128	111	1	meanwhile	meanwhile	ADV
gujaf-128	111	2	,	,	PUNCT
gujaf-128	111	3	the	the	DET
gujaf-128	111	4	various	various	ADJ
gujaf-128	111	5	sections	section	NOUN
gujaf-128	111	6	explain	explain	VERB
gujaf-128	111	7	the	the	DET
gujaf-128	111	8	methodology	methodology	NOUN
gujaf-128	111	9	,	,	PUNCT
gujaf-128	111	10	practical	practical	ADJ
gujaf-128	111	11	results	result	NOUN
gujaf-128	111	12	,	,	PUNCT
gujaf-128	111	13	conclusion	conclusion	NOUN
gujaf-128	111	14	,	,	PUNCT
gujaf-128	111	15	and	and	CCONJ
gujaf-128	111	16	recommendation	recommendation	NOUN
gujaf-128	111	17	.	.	PUNCT
gujaf-128	112	1	2	2	X
gujaf-128	112	2	.	.	X
gujaf-128	112	3	literature	literature	NOUN
gujaf-128	112	4	review	review	PROPN
gujaf-128	112	5	and	and	CCONJ
gujaf-128	112	6	hypothesis	hypothesis	NOUN
gujaf-128	112	7	development	development	NOUN
gujaf-128	112	8	according	accord	VERB
gujaf-128	112	9	to	to	ADP
gujaf-128	112	10	agency	agency	NOUN
gujaf-128	112	11	theory	theory	NOUN
gujaf-128	112	12	,	,	PUNCT
gujaf-128	112	13	monitoring	monitoring	NOUN
gujaf-128	112	14	systems	system	NOUN
gujaf-128	112	15	are	be	AUX
gujaf-128	112	16	supposed	suppose	VERB
gujaf-128	112	17	to	to	PART
gujaf-128	112	18	align	align	VERB
gujaf-128	112	19	the	the	DET
gujaf-128	112	20	interests	interest	NOUN
gujaf-128	112	21	of	of	ADP
gujaf-128	112	22	managers	manager	NOUN
gujaf-128	112	23	and	and	CCONJ
gujaf-128	112	24	shareholders	shareholder	NOUN
gujaf-128	112	25	,	,	PUNCT
gujaf-128	112	26	removing	remove	VERB
gujaf-128	112	27	the	the	DET
gujaf-128	112	28	inherent	inherent	ADJ
gujaf-128	112	29	conflict	conflict	NOUN
gujaf-128	112	30	of	of	ADP
gujaf-128	112	31	interest	interest	NOUN
gujaf-128	112	32	in	in	ADP
gujaf-128	112	33	the	the	DET
gujaf-128	112	34	corporate	corporate	ADJ
gujaf-128	112	35	form	form	NOUN
gujaf-128	112	36	of	of	ADP
gujaf-128	112	37	organization	organization	NOUN
gujaf-128	112	38	and	and	CCONJ
gujaf-128	112	39	the	the	DET
gujaf-128	112	40	managers	manager	NOUN
gujaf-128	112	41	'	'	PART
gujaf-128	112	42	opportunistic	opportunistic	ADJ
gujaf-128	112	43	behavior	behavior	NOUN
gujaf-128	112	44	(	(	PUNCT
gujaf-128	112	45	alzoubi	alzoubi	NOUN
gujaf-128	112	46	2016	2016	NUM
gujaf-128	112	47	)	)	PUNCT
gujaf-128	112	48	.	.	PUNCT
gujaf-128	113	1	an	an	DET
gujaf-128	113	2	auditing	auditing	NOUN
gujaf-128	113	3	function	function	NOUN
gujaf-128	113	4	is	be	AUX
gujaf-128	113	5	a	a	DET
gujaf-128	113	6	monitoring	monitoring	NOUN
gujaf-128	113	7	tool	tool	NOUN
gujaf-128	113	8	that	that	PRON
gujaf-128	113	9	aligns	align	VERB
gujaf-128	113	10	managers	manager	NOUN
gujaf-128	113	11	'	'	PART
gujaf-128	113	12	and	and	CCONJ
gujaf-128	113	13	shareholders	shareholder	NOUN
gujaf-128	113	14	'	'	PART
gujaf-128	113	15	interests	interest	NOUN
gujaf-128	113	16	,	,	PUNCT
gujaf-128	113	17	limits	limit	VERB
gujaf-128	113	18	managers	manager	NOUN
gujaf-128	113	19	'	'	PART
gujaf-128	113	20	opportunistic	opportunistic	ADJ
gujaf-128	113	21	behavior	behavior	NOUN
gujaf-128	113	22	in	in	ADP
gujaf-128	113	23	earnings	earning	NOUN
gujaf-128	113	24	management	management	NOUN
gujaf-128	113	25	,	,	PUNCT
gujaf-128	113	26	etc	etc	X
gujaf-128	113	27	.	.	X
gujaf-128	114	1	it	it	PRON
gujaf-128	114	2	reduces	reduce	VERB
gujaf-128	114	3	the	the	DET
gujaf-128	114	4	asymmetry	asymmetry	NOUN
gujaf-128	114	5	of	of	ADP
gujaf-128	114	6	knowledge	knowledge	NOUN
gujaf-128	114	7	between	between	ADP
gujaf-128	114	8	management	management	NOUN
gujaf-128	114	9	and	and	CCONJ
gujaf-128	114	10	shareholders	shareholder	NOUN
gujaf-128	114	11	(	(	PUNCT
gujaf-128	114	12	alvin	alvin	PROPN
gujaf-128	114	13	et	et	PROPN
gujaf-128	114	14	al	al	PROPN
gujaf-128	114	15	.	.	PROPN
gujaf-128	114	16	,	,	PUNCT
gujaf-128	114	17	2012	2012	NUM
gujaf-128	114	18	)	)	PUNCT
gujaf-128	114	19	.	.	PUNCT
gujaf-128	115	1	big	big	ADJ
gujaf-128	115	2	4	4	NUM
gujaf-128	115	3	auditors	auditor	NOUN
gujaf-128	115	4	have	have	AUX
gujaf-128	115	5	proxied	proxie	VERB
gujaf-128	115	6	audit	audit	NOUN
gujaf-128	115	7	quality	quality	NOUN
gujaf-128	115	8	(	(	PUNCT
gujaf-128	115	9	ibrahim	ibrahim	NOUN
gujaf-128	115	10	et	et	PROPN
gujaf-128	115	11	al	al	PROPN
gujaf-128	115	12	.	.	PROPN
gujaf-128	115	13	,	,	PUNCT
gujaf-128	115	14	2020	2020	NUM
gujaf-128	115	15	,	,	PUNCT
gujaf-128	115	16	wu	wu	PROPN
gujaf-128	115	17	et	et	PROPN
gujaf-128	115	18	al	al	PROPN
gujaf-128	115	19	.	.	PROPN
gujaf-128	115	20	,	,	PUNCT
gujaf-128	115	21	2016	2016	NUM
gujaf-128	115	22	)	)	PUNCT
gujaf-128	115	23	.	.	PUNCT
gujaf-128	116	1	according	accord	VERB
gujaf-128	116	2	to	to	ADP
gujaf-128	116	3	research	research	NOUN
gujaf-128	116	4	on	on	ADP
gujaf-128	116	5	audit	audit	NOUN
gujaf-128	116	6	quality	quality	NOUN
gujaf-128	116	7	and	and	CCONJ
gujaf-128	116	8	earnings	earning	NOUN
gujaf-128	116	9	management	management	NOUN
gujaf-128	116	10	,	,	PUNCT
gujaf-128	116	11	firms	firm	NOUN
gujaf-128	116	12	audited	audit	VERB
gujaf-128	116	13	by	by	ADP
gujaf-128	116	14	the	the	DET
gujaf-128	116	15	big	big	ADJ
gujaf-128	116	16	4	4	NUM
gujaf-128	116	17	have	have	VERB
gujaf-128	116	18	lower	low	ADJ
gujaf-128	116	19	earnings	earning	NOUN
gujaf-128	116	20	management	management	NOUN
gujaf-128	116	21	levels	level	NOUN
gujaf-128	116	22	than	than	ADP
gujaf-128	116	23	firms	firm	NOUN
gujaf-128	116	24	examined	examine	VERB
gujaf-128	116	25	by	by	ADP
gujaf-128	116	26	non	non	ADJ
gujaf-128	116	27	-	-	ADJ
gujaf-128	116	28	big4	big4	ADJ
gujaf-128	116	29	auditors	auditor	NOUN
gujaf-128	116	30	(	(	PUNCT
gujaf-128	116	31	alzoubi	alzoubi	NOUN
gujaf-128	116	32	2016	2016	NUM
gujaf-128	116	33	;	;	PUNCT
gujaf-128	116	34	ibrahim	ibrahim	PROPN
gujaf-128	116	35	et	et	PROPN
gujaf-128	116	36	al	al	PROPN
gujaf-128	116	37	.	.	PROPN
gujaf-128	116	38	2020	2020	NUM
gujaf-128	116	39	)	)	PUNCT
gujaf-128	116	40	.	.	PUNCT
gujaf-128	117	1	3	3	NUM
gujaf-128	117	2	audit	audit	NOUN
gujaf-128	117	3	big4	big4	NOUN
gujaf-128	117	4	and	and	CCONJ
gujaf-128	117	5	earnings	earning	NOUN
gujaf-128	117	6	management	management	NOUN
gujaf-128	117	7	studies	study	NOUN
gujaf-128	117	8	that	that	PRON
gujaf-128	117	9	demonstrated	demonstrate	VERB
gujaf-128	117	10	big4	big4	NOUN
gujaf-128	117	11	auditors	auditor	NOUN
gujaf-128	117	12	perform	perform	VERB
gujaf-128	117	13	higher	high	ADJ
gujaf-128	117	14	-	-	PUNCT
gujaf-128	117	15	quality	quality	NOUN
gujaf-128	117	16	audits	audits	NOUN
gujaf-128	117	17	than	than	ADP
gujaf-128	117	18	non	non	ADJ
gujaf-128	117	19	-	-	ADJ
gujaf-128	117	20	big4	big4	ADJ
gujaf-128	117	21	auditors	auditor	NOUN
gujaf-128	117	22	have	have	AUX
gujaf-128	117	23	primarily	primarily	ADV
gujaf-128	117	24	examined	examine	VERB
gujaf-128	117	25	in	in	ADP
gujaf-128	117	26	the	the	DET
gujaf-128	117	27	united	united	PROPN
gujaf-128	117	28	states	states	PROPN
gujaf-128	117	29	and	and	CCONJ
gujaf-128	117	30	other	other	ADJ
gujaf-128	117	31	countries	country	NOUN
gujaf-128	117	32	where	where	SCONJ
gujaf-128	117	33	auditors	auditor	NOUN
gujaf-128	117	34	face	face	VERB
gujaf-128	117	35	a	a	DET
gujaf-128	117	36	substantial	substantial	ADJ
gujaf-128	117	37	risk	risk	NOUN
gujaf-128	117	38	of	of	ADP
gujaf-128	117	39	shareholder	shareholder	NOUN
gujaf-128	117	40	litigation	litigation	NOUN
gujaf-128	117	41	if	if	SCONJ
gujaf-128	117	42	they	they	PRON
gujaf-128	117	43	provide	provide	VERB
gujaf-128	117	44	lower	low	ADJ
gujaf-128	117	45	-	-	PUNCT
gujaf-128	117	46	quality	quality	NOUN
gujaf-128	117	47	auditing	auditing	NOUN
gujaf-128	117	48	.	.	PUNCT
gujaf-128	118	1	recent	recent	ADJ
gujaf-128	118	2	data	datum	NOUN
gujaf-128	118	3	reveals	reveal	VERB
gujaf-128	118	4	that	that	SCONJ
gujaf-128	118	5	client	client	NOUN
gujaf-128	118	6	factors	factor	NOUN
gujaf-128	118	7	,	,	PUNCT
gujaf-128	118	8	particularly	particularly	ADV
gujaf-128	118	9	size	size	NOUN
gujaf-128	118	10	,	,	PUNCT
gujaf-128	118	11	play	play	VERB
gujaf-128	118	12	a	a	DET
gujaf-128	118	13	role	role	NOUN
gujaf-128	118	14	in	in	ADP
gujaf-128	118	15	audit	audit	NOUN
gujaf-128	118	16	quality	quality	NOUN
gujaf-128	118	17	disparities	disparity	NOUN
gujaf-128	118	18	between	between	ADP
gujaf-128	118	19	big	big	ADJ
gujaf-128	118	20	4	4	NUM
gujaf-128	118	21	and	and	CCONJ
gujaf-128	118	22	non	non	ADJ
gujaf-128	118	23	-	-	ADJ
gujaf-128	118	24	big4	big4	ADJ
gujaf-128	118	25	auditors	auditor	NOUN
gujaf-128	118	26	(	(	PUNCT
gujaf-128	118	27	lawrence	lawrence	PROPN
gujaf-128	118	28	et	et	PROPN
gujaf-128	118	29	al	al	PROPN
gujaf-128	118	30	.	.	PROPN
gujaf-128	118	31	2011	2011	NUM
gujaf-128	118	32	)	)	PUNCT
gujaf-128	118	33	.	.	PUNCT
gujaf-128	119	1	according	accord	VERB
gujaf-128	119	2	to	to	ADP
gujaf-128	119	3	ajona	ajona	PROPN
gujaf-128	119	4	et	et	PROPN
gujaf-128	119	5	al	al	PROPN
gujaf-128	119	6	.	.	PUNCT
gujaf-128	120	1	(	(	PUNCT
gujaf-128	120	2	2008	2008	NUM
gujaf-128	120	3	)	)	PUNCT
gujaf-128	120	4	,	,	PUNCT
gujaf-128	120	5	big	big	ADJ
gujaf-128	120	6	4	4	NUM
gujaf-128	120	7	auditors	auditor	NOUN
gujaf-128	120	8	behave	behave	VERB
gujaf-128	120	9	differently	differently	ADV
gujaf-128	120	10	in	in	ADP
gujaf-128	120	11	different	different	ADJ
gujaf-128	120	12	nations	nation	NOUN
gujaf-128	120	13	regarding	regard	VERB
gujaf-128	120	14	profit	profit	NOUN
gujaf-128	120	15	management	management	NOUN
gujaf-128	120	16	,	,	PUNCT
gujaf-128	120	17	which	which	PRON
gujaf-128	120	18	varies	vary	VERB
gujaf-128	120	19	systematically	systematically	ADV
gujaf-128	120	20	with	with	ADP
gujaf-128	120	21	differences	difference	NOUN
gujaf-128	120	22	in	in	ADP
gujaf-128	120	23	the	the	DET
gujaf-128	120	24	economic	economic	ADJ
gujaf-128	120	25	environment	environment	NOUN
gujaf-128	120	26	and	and	CCONJ
gujaf-128	120	27	particular	particular	ADJ
gujaf-128	120	28	institutional	institutional	ADJ
gujaf-128	120	29	contexts	contexts	NOUN
gujaf-128	120	30	.	.	PUNCT
gujaf-128	121	1	alzoubi	alzoubi	PROPN
gujaf-128	121	2	(	(	PUNCT
gujaf-128	121	3	2015	2015	NUM
gujaf-128	121	4	)	)	PUNCT
gujaf-128	121	5	discovered	discover	VERB
gujaf-128	121	6	that	that	SCONJ
gujaf-128	121	7	the	the	DET
gujaf-128	121	8	level	level	NOUN
gujaf-128	121	9	of	of	ADP
gujaf-128	121	10	earnings	earning	NOUN
gujaf-128	121	11	management	management	NOUN
gujaf-128	121	12	is	be	AUX
gujaf-128	121	13	significantly	significantly	ADV
gujaf-128	121	14	less	less	ADJ
gujaf-128	121	15	among	among	ADP
gujaf-128	121	16	companies	company	NOUN
gujaf-128	121	17	hiring	hire	VERB
gujaf-128	121	18	a	a	DET
gujaf-128	121	19	big4	big4	NOUN
gujaf-128	121	20	audit	audit	NOUN
gujaf-128	121	21	firm	firm	NOUN
gujaf-128	121	22	.	.	PUNCT
gujaf-128	122	1	the	the	DET
gujaf-128	122	2	big4	big4	NOUN
gujaf-128	122	3	auditors	auditor	NOUN
gujaf-128	122	4	will	will	AUX
gujaf-128	122	5	enforce	enforce	VERB
gujaf-128	122	6	higher	high	ADJ
gujaf-128	122	7	earnings	earning	NOUN
gujaf-128	122	8	quality	quality	NOUN
gujaf-128	122	9	and	and	CCONJ
gujaf-128	122	10	greater	great	ADJ
gujaf-128	122	11	conservatism	conservatism	NOUN
gujaf-128	122	12	on	on	ADP
gujaf-128	122	13	clients	client	NOUN
gujaf-128	122	14	'	'	PART
gujaf-128	122	15	financial	financial	ADJ
gujaf-128	122	16	statements	statement	NOUN
gujaf-128	122	17	(	(	PUNCT
gujaf-128	122	18	eilifsen	eilifsen	PROPN
gujaf-128	122	19	&	&	CCONJ
gujaf-128	122	20	knivsfla	knivsfla	PROPN
gujaf-128	122	21	,	,	PUNCT
gujaf-128	122	22	2016	2016	NUM
gujaf-128	122	23	;	;	PUNCT
gujaf-128	122	24	agyei	agyei	PROPN
gujaf-128	122	25	-	-	PUNCT
gujaf-128	122	26	mensah	mensah	PROPN
gujaf-128	122	27	,	,	PUNCT
gujaf-128	122	28	2019	2019	NUM
gujaf-128	122	29	;	;	PUNCT
gujaf-128	122	30	ibrahim	ibrahim	PROPN
gujaf-128	122	31	et	et	PROPN
gujaf-128	122	32	al	al	PROPN
gujaf-128	122	33	.	.	PROPN
gujaf-128	122	34	,	,	PUNCT
gujaf-128	122	35	2020	2020	NUM
gujaf-128	122	36	;	;	PUNCT
gujaf-128	122	37	le	le	PROPN
gujaf-128	122	38	&	&	CCONJ
gujaf-128	122	39	moore	moore	PROPN
gujaf-128	122	40	,	,	PUNCT
gujaf-128	122	41	2021	2021	NUM
gujaf-128	122	42	)	)	PUNCT
gujaf-128	122	43	.	.	PUNCT
gujaf-128	123	1	according	accord	VERB
gujaf-128	123	2	to	to	ADP
gujaf-128	123	3	research	research	NOUN
gujaf-128	123	4	conducted	conduct	VERB
gujaf-128	123	5	in	in	ADP
gujaf-128	123	6	belgium	belgium	PROPN
gujaf-128	123	7	,	,	PUNCT
gujaf-128	123	8	france	france	PROPN
gujaf-128	123	9	,	,	PUNCT
gujaf-128	123	10	greece	greece	PROPN
gujaf-128	123	11	,	,	PUNCT
gujaf-128	123	12	korea	korea	PROPN
gujaf-128	123	13	,	,	PUNCT
gujaf-128	123	14	malaysia	malaysia	PROPN
gujaf-128	123	15	,	,	PUNCT
gujaf-128	123	16	and	and	CCONJ
gujaf-128	123	17	turkey	turkey	NOUN
gujaf-128	123	18	,	,	PUNCT
gujaf-128	123	19	there	there	PRON
gujaf-128	123	20	is	be	VERB
gujaf-128	123	21	no	no	DET
gujaf-128	123	22	substantial	substantial	ADJ
gujaf-128	123	23	difference	difference	NOUN
gujaf-128	123	24	in	in	ADP
gujaf-128	123	25	the	the	DET
gujaf-128	123	26	levels	level	NOUN
gujaf-128	123	27	of	of	ADP
gujaf-128	123	28	earnings	earning	NOUN
gujaf-128	123	29	management	management	NOUN
gujaf-128	123	30	of	of	ADP
gujaf-128	123	31	big	big	ADJ
gujaf-128	123	32	4	4	NUM
gujaf-128	123	33	and	and	CCONJ
gujaf-128	123	34	non	non	ADJ
gujaf-128	123	35	-	-	ADJ
gujaf-128	123	36	big4	big4	ADJ
gujaf-128	123	37	audited	audit	VERB
gujaf-128	123	38	enterprises	enterprise	NOUN
gujaf-128	123	39	,	,	PUNCT
gujaf-128	123	40	according	accord	VERB
gujaf-128	123	41	to	to	ADP
gujaf-128	123	42	research	research	NOUN
gujaf-128	123	43	conducted	conduct	VERB
gujaf-128	123	44	in	in	ADP
gujaf-128	123	45	countries	country	NOUN
gujaf-128	123	46	such	such	ADJ
gujaf-128	123	47	as	as	ADP
gujaf-128	123	48	developed	developed	ADJ
gujaf-128	123	49	and	and	CCONJ
gujaf-128	123	50	emerging	emerge	VERB
gujaf-128	123	51	economies	economy	NOUN
gujaf-128	123	52	(	(	PUNCT
gujaf-128	123	53	yasar	yasar	PROPN
gujaf-128	123	54	2013	2013	NUM
gujaf-128	123	55	;	;	PUNCT
gujaf-128	123	56	ching	ching	PROPN
gujaf-128	123	57	et	et	PROPN
gujaf-128	123	58	al	al	PROPN
gujaf-128	123	59	.	.	PROPN
gujaf-128	123	60	2015	2015	NUM
gujaf-128	123	61	;	;	PUNCT
gujaf-128	123	62	abid	abid	PROPN
gujaf-128	123	63	et	et	PROPN
gujaf-128	123	64	al	al	PROPN
gujaf-128	123	65	.	.	PROPN
gujaf-128	123	66	2018	2018	NUM
gujaf-128	123	67	)	)	PUNCT
gujaf-128	123	68	.	.	PUNCT
gujaf-128	124	1	therefore	therefore	ADV
gujaf-128	124	2	,	,	PUNCT
gujaf-128	124	3	it	it	PRON
gujaf-128	124	4	is	be	AUX
gujaf-128	124	5	pertinent	pertinent	ADJ
gujaf-128	124	6	to	to	PART
gujaf-128	124	7	investigate	investigate	VERB
gujaf-128	124	8	audit	audit	NOUN
gujaf-128	124	9	big4	big4	NOUN
gujaf-128	124	10	against	against	ADP
gujaf-128	124	11	rem	rem	PROPN
gujaf-128	124	12	.	.	PUNCT
gujaf-128	125	1	thus	thus	ADV
gujaf-128	125	2	,	,	PUNCT
gujaf-128	125	3	we	we	PRON
gujaf-128	125	4	hypothesize	hypothesize	VERB
gujaf-128	125	5	that	that	SCONJ
gujaf-128	125	6	;	;	PUNCT
gujaf-128	125	7	h1	h1	X
gujaf-128	125	8	.	.	PUNCT
gujaf-128	126	1	there	there	PRON
gujaf-128	126	2	is	be	VERB
gujaf-128	126	3	a	a	DET
gujaf-128	126	4	significant	significant	ADJ
gujaf-128	126	5	relationship	relationship	NOUN
gujaf-128	126	6	between	between	ADP
gujaf-128	126	7	audit	audit	NOUN
gujaf-128	126	8	big4	big4	NOUN
gujaf-128	126	9	and	and	CCONJ
gujaf-128	126	10	rem	rem	PROPN
gujaf-128	126	11	.	.	PROPN
gujaf-128	126	12	audit	audit	NOUN
gujaf-128	126	13	tenure	tenure	NOUN
gujaf-128	126	14	and	and	CCONJ
gujaf-128	126	15	earnings	earning	NOUN
gujaf-128	126	16	management	management	NOUN
gujaf-128	126	17	the	the	DET
gujaf-128	126	18	audit	audit	NOUN
gujaf-128	126	19	committee	committee	NOUN
gujaf-128	126	20	has	have	VERB
gujaf-128	126	21	the	the	DET
gujaf-128	126	22	responsibility	responsibility	NOUN
gujaf-128	126	23	and	and	CCONJ
gujaf-128	126	24	role	role	NOUN
gujaf-128	126	25	of	of	ADP
gujaf-128	126	26	overseeing	oversee	VERB
gujaf-128	126	27	the	the	DET
gujaf-128	126	28	financial	financial	ADJ
gujaf-128	126	29	reporting	reporting	NOUN
gujaf-128	126	30	process	process	NOUN
gujaf-128	126	31	on	on	ADP
gujaf-128	126	32	behalf	behalf	NOUN
gujaf-128	126	33	of	of	ADP
gujaf-128	126	34	the	the	DET
gujaf-128	126	35	commissioners	commissioner	NOUN
gujaf-128	126	36	who	who	PRON
gujaf-128	126	37	represent	represent	VERB
gujaf-128	126	38	the	the	DET
gujaf-128	126	39	owner	owner	NOUN
gujaf-128	126	40	to	to	PART
gujaf-128	126	41	ensure	ensure	VERB
gujaf-128	126	42	that	that	SCONJ
gujaf-128	126	43	no	no	DET
gujaf-128	126	44	manager	manager	NOUN
gujaf-128	126	45	's	's	PART
gujaf-128	126	46	actions	action	NOUN
gujaf-128	126	47	affect	affect	VERB
gujaf-128	126	48	the	the	DET
gujaf-128	126	49	owner	owner	NOUN
gujaf-128	126	50	.	.	PUNCT
gujaf-128	127	1	over	over	ADP
gujaf-128	127	2	a	a	DET
gujaf-128	127	3	more	more	ADV
gujaf-128	127	4	extended	extended	ADJ
gujaf-128	127	5	period	period	NOUN
gujaf-128	127	6	,	,	PUNCT
gujaf-128	127	7	the	the	DET
gujaf-128	127	8	committee	committee	NOUN
gujaf-128	127	9	can	can	AUX
gujaf-128	127	10	better	well	ADV
gujaf-128	127	11	understand	understand	VERB
gujaf-128	127	12	management	management	NOUN
gujaf-128	127	13	's	's	PART
gujaf-128	127	14	features	feature	NOUN
gujaf-128	127	15	when	when	SCONJ
gujaf-128	127	16	running	run	VERB
gujaf-128	127	17	a	a	DET
gujaf-128	127	18	business	business	NOUN
gujaf-128	127	19	(	(	PUNCT
gujaf-128	127	20	prasetyo	prasetyo	NOUN
gujaf-128	127	21	2014	2014	NUM
gujaf-128	127	22	)	)	PUNCT
gujaf-128	127	23	.	.	PUNCT
gujaf-128	128	1	audit	audit	NOUN
gujaf-128	128	2	committees	committee	NOUN
gujaf-128	128	3	who	who	PRON
gujaf-128	128	4	have	have	AUX
gujaf-128	128	5	been	be	AUX
gujaf-128	128	6	in	in	ADP
gujaf-128	128	7	office	office	NOUN
gujaf-128	128	8	for	for	ADP
gujaf-128	128	9	a	a	DET
gujaf-128	128	10	long	long	ADJ
gujaf-128	128	11	time	time	NOUN
gujaf-128	128	12	may	may	AUX
gujaf-128	128	13	have	have	VERB
gujaf-128	128	14	knowledge	knowledge	NOUN
gujaf-128	128	15	and	and	CCONJ
gujaf-128	128	16	expertise	expertise	NOUN
gujaf-128	128	17	in	in	ADP
gujaf-128	128	18	financial	financial	ADJ
gujaf-128	128	19	statement	statement	NOUN
gujaf-128	128	20	auditing	auditing	NOUN
gujaf-128	128	21	.	.	PUNCT
gujaf-128	129	1	the	the	DET
gujaf-128	129	2	tenure	tenure	NOUN
gujaf-128	129	3	has	have	VERB
gujaf-128	129	4	no	no	DET
gujaf-128	129	5	bearing	bearing	NOUN
gujaf-128	129	6	on	on	ADP
gujaf-128	129	7	rem	rem	PROPN
gujaf-128	129	8	.	.	PUNCT
gujaf-128	130	1	the	the	DET
gujaf-128	130	2	length	length	NOUN
gujaf-128	130	3	of	of	ADP
gujaf-128	130	4	service	service	NOUN
gujaf-128	130	5	positively	positively	ADV
gujaf-128	130	6	impacted	impact	VERB
gujaf-128	130	7	accrual	accrual	ADJ
gujaf-128	130	8	quality	quality	NOUN
gujaf-128	130	9	(	(	PUNCT
gujaf-128	130	10	dhaliwal	dhaliwal	PROPN
gujaf-128	130	11	et	et	PROPN
gujaf-128	130	12	al	al	PROPN
gujaf-128	130	13	.	.	PROPN
gujaf-128	130	14	,	,	PUNCT
gujaf-128	130	15	2010	2010	NUM
gujaf-128	130	16	)	)	PUNCT
gujaf-128	130	17	.	.	PUNCT
gujaf-128	131	1	the	the	DET
gujaf-128	131	2	size	size	NOUN
gujaf-128	131	3	of	of	ADP
gujaf-128	131	4	one	one	NUM
gujaf-128	131	5	's	's	PART
gujaf-128	131	6	employment	employment	NOUN
gujaf-128	131	7	has	have	VERB
gujaf-128	131	8	a	a	DET
gujaf-128	131	9	good	good	ADJ
gujaf-128	131	10	impact	impact	NOUN
gujaf-128	131	11	on	on	ADP
gujaf-128	131	12	rem	rem	PROPN
gujaf-128	131	13	.	.	PUNCT
gujaf-128	131	14	meanwhile	meanwhile	ADV
gujaf-128	131	15	,	,	PUNCT
gujaf-128	131	16	bedard	bedard	PROPN
gujaf-128	131	17	et	et	PROPN
gujaf-128	131	18	al	al	PROPN
gujaf-128	131	19	.	.	PROPN
gujaf-128	132	1	(	(	PUNCT
gujaf-128	132	2	2004	2004	NUM
gujaf-128	132	3	)	)	PUNCT
gujaf-128	132	4	discovered	discover	VERB
gujaf-128	132	5	a	a	DET
gujaf-128	132	6	link	link	NOUN
gujaf-128	132	7	between	between	ADP
gujaf-128	132	8	aggressive	aggressive	ADJ
gujaf-128	132	9	earnings	earning	NOUN
gujaf-128	132	10	management	management	NOUN
gujaf-128	132	11	and	and	CCONJ
gujaf-128	132	12	audit	audit	NOUN
gujaf-128	132	13	committee	committee	NOUN
gujaf-128	132	14	terms	term	NOUN
gujaf-128	132	15	.	.	PUNCT
gujaf-128	133	1	according	accord	VERB
gujaf-128	133	2	to	to	ADP
gujaf-128	133	3	auditing	auditing	NOUN
gujaf-128	133	4	literature	literature	NOUN
gujaf-128	133	5	,	,	PUNCT
gujaf-128	133	6	the	the	DET
gujaf-128	133	7	shorter	short	ADJ
gujaf-128	133	8	the	the	DET
gujaf-128	133	9	tenure	tenure	NOUN
gujaf-128	133	10	of	of	ADP
gujaf-128	133	11	an	an	DET
gujaf-128	133	12	audit	audit	NOUN
gujaf-128	133	13	company	company	NOUN
gujaf-128	133	14	,	,	PUNCT
gujaf-128	133	15	the	the	PRON
gujaf-128	133	16	better	well	ADJ
gujaf-128	133	17	the	the	DET
gujaf-128	133	18	firm	firm	NOUN
gujaf-128	133	19	's	's	PART
gujaf-128	133	20	performance	performance	NOUN
gujaf-128	133	21	and	and	CCONJ
gujaf-128	133	22	audit	audit	NOUN
gujaf-128	133	23	quality	quality	NOUN
gujaf-128	133	24	(	(	PUNCT
gujaf-128	133	25	guindy	guindy	PROPN
gujaf-128	133	26	&	&	CCONJ
gujaf-128	133	27	basuony	basuony	NOUN
gujaf-128	133	28	,	,	PUNCT
gujaf-128	133	29	2018	2018	NUM
gujaf-128	133	30	)	)	PUNCT
gujaf-128	133	31	.	.	PUNCT
gujaf-128	134	1	on	on	ADP
gujaf-128	134	2	the	the	DET
gujaf-128	134	3	other	other	ADJ
gujaf-128	134	4	hand	hand	NOUN
gujaf-128	134	5	,	,	PUNCT
gujaf-128	134	6	some	some	PRON
gujaf-128	134	7	believe	believe	VERB
gujaf-128	134	8	that	that	SCONJ
gujaf-128	134	9	the	the	PRON
gujaf-128	134	10	longer	long	ADJ
gujaf-128	134	11	an	an	DET
gujaf-128	134	12	audit	audit	NOUN
gujaf-128	134	13	company	company	NOUN
gujaf-128	134	14	works	work	VERB
gujaf-128	134	15	with	with	ADP
gujaf-128	134	16	a	a	DET
gujaf-128	134	17	client	client	NOUN
gujaf-128	134	18	,	,	PUNCT
gujaf-128	134	19	the	the	PRON
gujaf-128	134	20	greater	great	ADJ
gujaf-128	134	21	the	the	DET
gujaf-128	134	22	risk	risk	NOUN
gujaf-128	134	23	of	of	ADP
gujaf-128	134	24	compromising	compromise	VERB
gujaf-128	134	25	audit	audit	NOUN
gujaf-128	134	26	quality	quality	NOUN
gujaf-128	134	27	and	and	CCONJ
gujaf-128	134	28	eroding	erode	VERB
gujaf-128	134	29	long	long	ADJ
gujaf-128	134	30	-	-	PUNCT
gujaf-128	134	31	term	term	NOUN
gujaf-128	134	32	firm	firm	ADJ
gujaf-128	134	33	performance	performance	NOUN
gujaf-128	134	34	(	(	PUNCT
gujaf-128	134	35	chi	chi	NOUN
gujaf-128	134	36	et	et	PROPN
gujaf-128	134	37	al	al	PROPN
gujaf-128	134	38	.	.	PROPN
gujaf-128	134	39	,	,	PUNCT
gujaf-128	134	40	2011	2011	NUM
gujaf-128	134	41	,	,	PUNCT
gujaf-128	134	42	sun	sun	PROPN
gujaf-128	134	43	et	et	PROPN
gujaf-128	134	44	al	al	PROPN
gujaf-128	134	45	.	.	PROPN
gujaf-128	134	46	,	,	PUNCT
gujaf-128	134	47	2014	2014	NUM
gujaf-128	134	48	;	;	PUNCT
gujaf-128	134	49	ibrahim	ibrahim	PROPN
gujaf-128	134	50	et	et	PROPN
gujaf-128	134	51	al	al	PROPN
gujaf-128	134	52	.	.	PROPN
gujaf-128	134	53	,	,	PUNCT
gujaf-128	134	54	2020	2020	NUM
gujaf-128	134	55	;	;	PUNCT
gujaf-128	134	56	soyemi	soyemi	NOUN
gujaf-128	134	57	et	et	PROPN
gujaf-128	134	58	al	al	PROPN
gujaf-128	134	59	.	.	PROPN
gujaf-128	134	60	2020	2020	NUM
gujaf-128	134	61	;	;	PUNCT
gujaf-128	134	62	susanto	susanto	NOUN
gujaf-128	134	63	&	&	CCONJ
gujaf-128	134	64	pradipta	pradipta	NOUN
gujaf-128	134	65	,	,	PUNCT
gujaf-128	134	66	2020	2020	NUM
gujaf-128	134	67	)	)	PUNCT
gujaf-128	134	68	.	.	PUNCT
gujaf-128	135	1	the	the	DET
gujaf-128	135	2	hypothesis	hypothesis	NOUN
gujaf-128	135	3	is	be	AUX
gujaf-128	135	4	:	:	PUNCT
gujaf-128	135	5	h2	h2	NOUN
gujaf-128	135	6	:	:	PUNCT
gujaf-128	135	7	audit	audit	PROPN
gujaf-128	135	8	committee	committee	NOUN
gujaf-128	135	9	tenure	tenure	NOUN
gujaf-128	135	10	does	do	AUX
gujaf-128	135	11	not	not	PART
gujaf-128	135	12	have	have	VERB
gujaf-128	135	13	significant	significant	ADJ
gujaf-128	135	14	effects	effect	NOUN
gujaf-128	135	15	on	on	ADP
gujaf-128	135	16	rem	rem	NOUN
gujaf-128	135	17	.	.	NOUN
gujaf-128	135	18	3	3	NUM
gujaf-128	135	19	.	.	X
gujaf-128	135	20	methodology	methodology	NOUN
gujaf-128	135	21	this	this	DET
gujaf-128	135	22	study	study	NOUN
gujaf-128	135	23	adopted	adopt	VERB
gujaf-128	135	24	panel	panel	NOUN
gujaf-128	135	25	data	datum	NOUN
gujaf-128	135	26	from	from	ADP
gujaf-128	135	27	financial	financial	ADJ
gujaf-128	135	28	statements	statement	NOUN
gujaf-128	135	29	from	from	ADP
gujaf-128	135	30	2010	2010	NUM
gujaf-128	135	31	to	to	ADP
gujaf-128	135	32	2019	2019	NUM
gujaf-128	135	33	to	to	PART
gujaf-128	135	34	analyze	analyze	VERB
gujaf-128	135	35	the	the	DET
gujaf-128	135	36	nexus	nexus	NOUN
gujaf-128	135	37	between	between	ADP
gujaf-128	135	38	the	the	DET
gujaf-128	135	39	audit	audit	NOUN
gujaf-128	135	40	big4	big4	NOUN
gujaf-128	135	41	and	and	CCONJ
gujaf-128	135	42	audit	audit	NOUN
gujaf-128	135	43	tenure	tenure	NOUN
gujaf-128	135	44	on	on	ADP
gujaf-128	135	45	rem	rem	PROPN
gujaf-128	135	46	in	in	ADP
gujaf-128	135	47	listed	list	VERB
gujaf-128	135	48	non	non	ADJ
gujaf-128	135	49	-	-	ADJ
gujaf-128	135	50	financial	financial	ADJ
gujaf-128	135	51	firms	firm	NOUN
gujaf-128	135	52	of	of	ADP
gujaf-128	135	53	nigeria	nigeria	PROPN
gujaf-128	135	54	.	.	PUNCT
gujaf-128	136	1	the	the	DET
gujaf-128	136	2	data	data	NOUN
gujaf-128	136	3	accesses	access	VERB
gujaf-128	136	4	from	from	ADP
gujaf-128	136	5	the	the	DET
gujaf-128	136	6	machameratios	machameratios	ADJ
gujaf-128	136	7	database	database	NOUN
gujaf-128	136	8	and	and	CCONJ
gujaf-128	136	9	financial	financial	ADJ
gujaf-128	136	10	statement	statement	NOUN
gujaf-128	136	11	.	.	PUNCT
gujaf-128	137	1	there	there	PRON
gujaf-128	137	2	are	be	VERB
gujaf-128	137	3	112	112	NUM
gujaf-128	137	4	listed	list	VERB
gujaf-128	137	5	non	non	ADJ
gujaf-128	137	6	-	-	ADJ
gujaf-128	137	7	financial	financial	ADJ
gujaf-128	137	8	firms	firm	NOUN
gujaf-128	137	9	in	in	ADP
gujaf-128	137	10	nigeria	nigeria	PROPN
gujaf-128	137	11	as	as	ADP
gujaf-128	137	12	of	of	ADP
gujaf-128	137	13	31st	31st	NOUN
gujaf-128	137	14	december	december	PROPN
gujaf-128	137	15	2019	2019	NUM
gujaf-128	137	16	,	,	PUNCT
gujaf-128	137	17	and	and	CCONJ
gujaf-128	137	18	this	this	DET
gujaf-128	137	19	study	study	NOUN
gujaf-128	137	20	deleted	delete	VERB
gujaf-128	137	21	37	37	NUM
gujaf-128	137	22	firms	firm	NOUN
gujaf-128	137	23	on	on	ADP
gujaf-128	137	24	technical	technical	ADJ
gujaf-128	137	25	suspension	suspension	NOUN
gujaf-128	137	26	by	by	ADP
gujaf-128	137	27	the	the	DET
gujaf-128	137	28	nigerian	nigerian	ADJ
gujaf-128	137	29	stock	stock	NOUN
gujaf-128	137	30	exchange	exchange	PROPN
gujaf-128	137	31	.	.	PUNCT
gujaf-128	138	1	as	as	ADP
gujaf-128	138	2	a	a	DET
gujaf-128	138	3	result	result	NOUN
gujaf-128	138	4	,	,	PUNCT
gujaf-128	138	5	the	the	DET
gujaf-128	138	6	study	study	NOUN
gujaf-128	138	7	utilized	utilize	VERB
gujaf-128	138	8	the	the	DET
gujaf-128	138	9	remaining	remain	VERB
gujaf-128	138	10	75	75	NUM
gujaf-128	138	11	firms	firm	NOUN
gujaf-128	138	12	.	.	PUNCT
gujaf-128	139	1	therefore	therefore	ADV
gujaf-128	139	2	,	,	PUNCT
gujaf-128	139	3	the	the	DET
gujaf-128	139	4	study	study	NOUN
gujaf-128	139	5	uses	use	VERB
gujaf-128	139	6	correlational	correlational	ADJ
gujaf-128	139	7	research	research	NOUN
gujaf-128	139	8	analysis	analysis	NOUN
gujaf-128	139	9	since	since	SCONJ
gujaf-128	139	10	it	it	PRON
gujaf-128	139	11	addresses	address	VERB
gujaf-128	139	12	cause	cause	VERB
gujaf-128	139	13	and	and	CCONJ
gujaf-128	139	14	effect	effect	VERB
gujaf-128	139	15	linkages	linkage	NOUN
gujaf-128	139	16	.	.	PUNCT
gujaf-128	140	1	similarly	similarly	ADV
gujaf-128	140	2	,	,	PUNCT
gujaf-128	140	3	skewness	skewness	NOUN
gujaf-128	140	4	and	and	CCONJ
gujaf-128	140	5	kurtosis	kurtosis	NOUN
gujaf-128	140	6	,	,	PUNCT
gujaf-128	140	7	correlation	correlation	NOUN
gujaf-128	140	8	analysis	analysis	NOUN
gujaf-128	140	9	,	,	PUNCT
gujaf-128	140	10	variance	variance	NOUN
gujaf-128	140	11	inflation	inflation	NOUN
gujaf-128	140	12	factor	factor	NOUN
gujaf-128	140	13	,	,	PUNCT
gujaf-128	140	14	and	and	CCONJ
gujaf-128	140	15	tolerance	tolerance	NOUN
gujaf-128	140	16	level	level	NOUN
gujaf-128	140	17	for	for	ADP
gujaf-128	140	18	multicollinearity	multicollinearity	NOUN
gujaf-128	140	19	are	be	AUX
gujaf-128	140	20	carried	carry	VERB
gujaf-128	140	21	out	out	ADP
gujaf-128	140	22	to	to	PART
gujaf-128	140	23	make	make	VERB
gujaf-128	140	24	the	the	DET
gujaf-128	140	25	estimation	estimation	NOUN
gujaf-128	140	26	free	free	ADJ
gujaf-128	140	27	of	of	ADP
gujaf-128	140	28	bias	bias	NOUN
gujaf-128	140	29	.	.	PUNCT
gujaf-128	141	1	test	test	NOUN
gujaf-128	141	2	for	for	ADP
gujaf-128	141	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-128	141	4	,	,	PUNCT
gujaf-128	141	5	breusch	breusch	ADJ
gujaf-128	141	6	/	/	SYM
gujaf-128	141	7	pagan	pagan	ADJ
gujaf-128	141	8	lagrangian	lagrangian	ADJ
gujaf-128	141	9	multiplier	multipli	ADJ
gujaf-128	141	10	test	test	NOUN
gujaf-128	141	11	for	for	ADP
gujaf-128	141	12	panel	panel	NOUN
gujaf-128	141	13	effect	effect	VERB
gujaf-128	141	14	/	/	SYM
gujaf-128	141	15	ordinary	ordinary	ADJ
gujaf-128	141	16	least	least	ADJ
gujaf-128	141	17	squares	square	NOUN
gujaf-128	141	18	,	,	PUNCT
gujaf-128	141	19	and	and	CCONJ
gujaf-128	141	20	hausman	hausman	PROPN
gujaf-128	141	21	specification	specification	NOUN
gujaf-128	141	22	test	test	NOUN
gujaf-128	141	23	for	for	ADP
gujaf-128	141	24	random	random	ADJ
gujaf-128	141	25	effect	effect	NOUN
gujaf-128	141	26	model	model	NOUN
gujaf-128	141	27	/	/	SYM
gujaf-128	141	28	fixed	fix	VERB
gujaf-128	141	29	-	-	PUNCT
gujaf-128	141	30	effect	effect	NOUN
gujaf-128	141	31	model	model	NOUN
gujaf-128	141	32	used	use	VERB
gujaf-128	141	33	to	to	PART
gujaf-128	141	34	diagnose	diagnose	VERB
gujaf-128	141	35	the	the	DET
gujaf-128	141	36	data	datum	NOUN
gujaf-128	141	37	,	,	PUNCT
gujaf-128	141	38	and	and	CCONJ
gujaf-128	141	39	together	together	ADV
gujaf-128	141	40	with	with	ADP
gujaf-128	141	41	descriptive	descriptive	ADJ
gujaf-128	141	42	and	and	CCONJ
gujaf-128	141	43	4	4	NUM
gujaf-128	141	44	inferential	inferential	ADJ
gujaf-128	141	45	analyses	analysis	NOUN
gujaf-128	141	46	,	,	PUNCT
gujaf-128	141	47	and	and	CCONJ
gujaf-128	141	48	the	the	DET
gujaf-128	141	49	test	test	NOUN
gujaf-128	141	50	results	result	NOUN
gujaf-128	141	51	interpreted	interpret	VERB
gujaf-128	141	52	at	at	ADP
gujaf-128	141	53	5	5	NUM
gujaf-128	141	54	percent	percent	NOUN
gujaf-128	141	55	level	level	NOUN
gujaf-128	141	56	of	of	ADP
gujaf-128	141	57	significance	significance	NOUN
gujaf-128	141	58	.	.	PUNCT
gujaf-128	142	1	the	the	DET
gujaf-128	142	2	empirical	empirical	ADJ
gujaf-128	142	3	models	model	NOUN
gujaf-128	142	4	for	for	ADP
gujaf-128	142	5	the	the	DET
gujaf-128	142	6	study	study	NOUN
gujaf-128	142	7	are	be	AUX
gujaf-128	142	8	as	as	SCONJ
gujaf-128	142	9	follows	follow	VERB
gujaf-128	142	10	:	:	PUNCT
gujaf-128	142	11	variable	variable	ADJ
gujaf-128	142	12	measurement	measurement	NOUN
gujaf-128	142	13	previous	previous	ADJ
gujaf-128	142	14	studies	study	NOUN
gujaf-128	142	15	on	on	ADP
gujaf-128	142	16	earnings	earning	NOUN
gujaf-128	142	17	management	management	NOUN
gujaf-128	142	18	used	use	VERB
gujaf-128	142	19	the	the	DET
gujaf-128	142	20	dechow	dechow	NOUN
gujaf-128	142	21	et	et	NOUN
gujaf-128	142	22	al	al	PROPN
gujaf-128	142	23	.	.	PROPN
gujaf-128	143	1	(	(	PUNCT
gujaf-128	143	2	1995	1995	NUM
gujaf-128	143	3	)	)	PUNCT
gujaf-128	143	4	model	model	NOUN
gujaf-128	143	5	,	,	PUNCT
gujaf-128	143	6	advanced	advance	VERB
gujaf-128	143	7	by	by	ADP
gujaf-128	143	8	roychowdhury	roychowdhury	NOUN
gujaf-128	143	9	(	(	PUNCT
gujaf-128	143	10	2006	2006	NUM
gujaf-128	143	11	)	)	PUNCT
gujaf-128	143	12	,	,	PUNCT
gujaf-128	143	13	and	and	CCONJ
gujaf-128	143	14	later	later	ADV
gujaf-128	143	15	studies	study	NOUN
gujaf-128	143	16	used	use	VERB
gujaf-128	143	17	modified	modify	VERB
gujaf-128	143	18	roychowdhury	roychowdhury	NOUN
gujaf-128	143	19	(	(	PUNCT
gujaf-128	143	20	2006	2006	NUM
gujaf-128	143	21	)	)	PUNCT
gujaf-128	143	22	models	model	NOUN
gujaf-128	143	23	to	to	PART
gujaf-128	143	24	quantify	quantify	VERB
gujaf-128	143	25	rem	rem	VERB
gujaf-128	143	26	.	.	PROPN
gujaf-128	143	27	on	on	ADP
gujaf-128	143	28	the	the	DET
gujaf-128	143	29	subject	subject	NOUN
gujaf-128	143	30	of	of	ADP
gujaf-128	143	31	corporate	corporate	ADJ
gujaf-128	143	32	finance	finance	NOUN
gujaf-128	143	33	and	and	CCONJ
gujaf-128	143	34	associated	associated	ADJ
gujaf-128	143	35	literature	literature	NOUN
gujaf-128	143	36	,	,	PUNCT
gujaf-128	143	37	authors	author	NOUN
gujaf-128	143	38	such	such	ADJ
gujaf-128	143	39	as	as	ADP
gujaf-128	143	40	roychowdhury	roychowdhury	NOUN
gujaf-128	143	41	(	(	PUNCT
gujaf-128	143	42	2006	2006	NUM
gujaf-128	143	43	)	)	PUNCT
gujaf-128	143	44	emphasize	emphasize	VERB
gujaf-128	143	45	the	the	DET
gujaf-128	143	46	idea	idea	NOUN
gujaf-128	143	47	of	of	ADP
gujaf-128	143	48	earnings	earning	NOUN
gujaf-128	143	49	management	management	NOUN
gujaf-128	143	50	.	.	PUNCT
gujaf-128	144	1	this	this	DET
gujaf-128	144	2	research	research	NOUN
gujaf-128	144	3	used	use	VERB
gujaf-128	144	4	the	the	DET
gujaf-128	144	5	cohen	cohen	PROPN
gujaf-128	144	6	et	et	PROPN
gujaf-128	144	7	al	al	PROPN
gujaf-128	144	8	.	.	PROPN
gujaf-128	145	1	(	(	PUNCT
gujaf-128	145	2	2008	2008	NUM
gujaf-128	145	3	)	)	PUNCT
gujaf-128	145	4	;	;	PUNCT
gujaf-128	145	5	kouaib	kouaib	PROPN
gujaf-128	145	6	and	and	CCONJ
gujaf-128	145	7	jarboui	jarboui	NOUN
gujaf-128	145	8	(	(	PUNCT
gujaf-128	145	9	2017	2017	NUM
gujaf-128	145	10	)	)	PUNCT
gujaf-128	145	11	;	;	PUNCT
gujaf-128	145	12	almashaqbeh	almashaqbeh	NOUN
gujaf-128	145	13	et	et	PROPN
gujaf-128	145	14	al	al	PROPN
gujaf-128	145	15	.	.	PROPN
gujaf-128	146	1	(	(	PUNCT
gujaf-128	146	2	2019	2019	NUM
gujaf-128	146	3	)	)	PUNCT
gujaf-128	146	4	model	model	NOUN
gujaf-128	146	5	,	,	PUNCT
gujaf-128	146	6	which	which	PRON
gujaf-128	146	7	includes	include	VERB
gujaf-128	146	8	three	three	NUM
gujaf-128	146	9	proxies	proxy	NOUN
gujaf-128	146	10	for	for	ADP
gujaf-128	146	11	rem:1	rem:1	NOUN
gujaf-128	146	12	)	)	PUNCT
gujaf-128	146	13	unusual	unusual	ADJ
gujaf-128	146	14	discretionary	discretionary	ADJ
gujaf-128	146	15	spending	spending	NOUN
gujaf-128	146	16	,	,	PUNCT
gujaf-128	146	17	2	2	X
gujaf-128	146	18	)	)	PUNCT
gujaf-128	146	19	unusual	unusual	ADJ
gujaf-128	146	20	manufacturing	manufacturing	NOUN
gujaf-128	146	21	costs	cost	NOUN
gujaf-128	146	22	,	,	PUNCT
gujaf-128	146	23	and	and	CCONJ
gujaf-128	146	24	3	3	X
gujaf-128	146	25	)	)	PUNCT
gujaf-128	146	26	unique	unique	ADJ
gujaf-128	146	27	cash	cash	NOUN
gujaf-128	146	28	flow	flow	NOUN
gujaf-128	146	29	of	of	ADP
gujaf-128	146	30	funds	fund	NOUN
gujaf-128	146	31	disxt	disxt	NOUN
gujaf-128	146	32	/	/	SYM
gujaf-128	146	33	tat-1	tat-1	NUM
gujaf-128	146	34	=	=	SYM
gujaf-128	146	35	a0+(1	a0+(1	NOUN
gujaf-128	146	36	/	/	SYM
gujaf-128	146	37	tat-1)+a1(sales	tat-1)+a1(sales	PROPN
gujaf-128	146	38	t-1	t-1	PROPN
gujaf-128	146	39	/	/	SYM
gujaf-128	146	40	tat-1)+et	tat-1)+et	PROPN
gujaf-128	146	41	…	…	PUNCT
gujaf-128	146	42	…	…	NUM
gujaf-128	146	43	.	.	PUNCT
gujaf-128	146	44	…	…	PUNCT
gujaf-128	146	45	……	……	NOUN
gujaf-128	146	46	……	……	NOUN
gujaf-128	146	47	……	……	NOUN
gujaf-128	146	48	……	……	NOUN
gujaf-128	146	49	……	……	NOUN
gujaf-128	146	50	……	……	NOUN
gujaf-128	146	51	……	……	NOUN
gujaf-128	146	52	……	……	NOUN
gujaf-128	146	53	(	(	PUNCT
gujaf-128	146	54	1	1	NUM
gujaf-128	146	55	)	)	PUNCT
gujaf-128	146	56	prodt	prodt	PROPN
gujaf-128	146	57	/	/	SYM
gujaf-128	146	58	tat-1=	tat-1=	PUNCT
gujaf-128	146	59	a0+(1	a0+(1	NOUN
gujaf-128	146	60	/	/	SYM
gujaf-128	146	61	tat-1)+	tat-1)+	PROPN
gujaf-128	146	62	a1(salest	a1(salest	ADV
gujaf-128	146	63	/	/	SYM
gujaf-128	146	64	tat-1)+a2	tat-1)+a2	PROPN
gujaf-128	146	65	(	(	PUNCT
gujaf-128	146	66	∆salest	∆sal	ADJ
gujaf-128	146	67	/	/	SYM
gujaf-128	146	68	tat-1)+a3(∆salest-1	tat-1)+a3(∆salest-1	PROPN
gujaf-128	146	69	/	/	SYM
gujaf-128	146	70	tat-)+et	tat-)+et	NOUN
gujaf-128	146	71	…	…	NUM
gujaf-128	146	72	……	……	NOUN
gujaf-128	146	73	(	(	PUNCT
gujaf-128	146	74	2	2	X
gujaf-128	146	75	)	)	PUNCT
gujaf-128	146	76	cfo	cfo	NOUN
gujaf-128	146	77	t	t	PROPN
gujaf-128	146	78	/	/	SYM
gujaf-128	146	79	tat-1	tat-1	NUM
gujaf-128	146	80	=	=	SYM
gujaf-128	146	81	a0+(1/	a0+(1/	CCONJ
gujaf-128	146	82	tat-1)+	tat-1)+	PROPN
gujaf-128	146	83	a1(salest	a1(salest	ADV
gujaf-128	146	84	/	/	SYM
gujaf-128	146	85	tat-1)+a3	tat-1)+a3	PROPN
gujaf-128	146	86	(	(	PUNCT
gujaf-128	146	87	∆salest	∆salest	NUM
gujaf-128	146	88	/	/	SYM
gujaf-128	146	89	tat-1	tat-1	NUM
gujaf-128	146	90	)	)	PUNCT
gujaf-128	146	91	+	+	CCONJ
gujaf-128	146	92	et	et	NOUN
gujaf-128	146	93	……	……	NOUN
gujaf-128	146	94	……	……	NOUN
gujaf-128	146	95	……	……	NOUN
gujaf-128	146	96	……	……	NOUN
gujaf-128	146	97	……	……	NOUN
gujaf-128	146	98	....	....	PUNCT
gujaf-128	146	99	(	(	PUNCT
gujaf-128	146	100	3	3	NUM
gujaf-128	146	101	)	)	PUNCT
gujaf-128	146	102	therefore	therefore	ADV
gujaf-128	146	103	,	,	PUNCT
gujaf-128	146	104	these	these	DET
gujaf-128	146	105	equations	equation	NOUN
gujaf-128	146	106	are	be	AUX
gujaf-128	146	107	to	to	PART
gujaf-128	146	108	calculate	calculate	VERB
gujaf-128	146	109	normal	normal	ADJ
gujaf-128	146	110	disexp	disexp	NOUN
gujaf-128	146	111	,	,	PUNCT
gujaf-128	146	112	prod	prod	NOUN
gujaf-128	146	113	,	,	PUNCT
gujaf-128	146	114	and	and	CCONJ
gujaf-128	146	115	cfo	cfo	NOUN
gujaf-128	146	116	and	and	CCONJ
gujaf-128	146	117	derived	derive	VERB
gujaf-128	146	118	residual	residual	ADJ
gujaf-128	146	119	.	.	PUNCT
gujaf-128	147	1	where	where	SCONJ
gujaf-128	147	2	;	;	PUNCT
gujaf-128	147	3	disexp	disexp	NOUN
gujaf-128	147	4	,	,	PUNCT
gujaf-128	147	5	and	and	CCONJ
gujaf-128	147	6	prod	prod	NOUN
gujaf-128	147	7	:	:	PUNCT
gujaf-128	147	8	discretionary	discretionary	ADJ
gujaf-128	147	9	expenses	expense	NOUN
gujaf-128	147	10	.	.	PUNCT
gujaf-128	148	1	st	st	PROPN
gujaf-128	148	2	:	:	PUNCT
gujaf-128	148	3	the	the	DET
gujaf-128	148	4	sales	sale	NOUN
gujaf-128	148	5	in	in	ADP
gujaf-128	148	6	year	year	NOUN
gujaf-128	148	7	t.	t.	PROPN
gujaf-128	148	8	∆sales	∆sales	PROPN
gujaf-128	148	9	t	t	PROPN
gujaf-128	148	10	:	:	PUNCT
gujaf-128	148	11	(	(	PUNCT
gujaf-128	148	12	sales	sale	NOUN
gujaf-128	148	13	t	t	PROPN
gujaf-128	148	14	sales	sale	NOUN
gujaf-128	148	15	t-1	t-1	PROPN
gujaf-128	148	16	)	)	PUNCT
gujaf-128	148	17	change	change	NOUN
gujaf-128	148	18	in	in	ADP
gujaf-128	148	19	current	current	ADJ
gujaf-128	148	20	sales	sale	NOUN
gujaf-128	148	21	from	from	ADP
gujaf-128	148	22	t-1	t-1	PROPN
gujaf-128	148	23	to	to	ADP
gujaf-128	148	24	t.	t.	PROPN
gujaf-128	148	25	sales	sale	NOUN
gujaf-128	148	26	t-1	t-1	PROPN
gujaf-128	148	27	:	:	PUNCT
gujaf-128	148	28	sales	sale	NOUN
gujaf-128	148	29	in	in	ADP
gujaf-128	148	30	year	year	NOUN
gujaf-128	148	31	t-1	t-1	PROPN
gujaf-128	148	32	.	.	PUNCT
gujaf-128	149	1	∆sales	∆sales	PROPN
gujaf-128	149	2	t-1	t-1	PROPN
gujaf-128	149	3	:	:	PUNCT
gujaf-128	149	4	change	change	NOUN
gujaf-128	149	5	in	in	ADP
gujaf-128	149	6	sales	sale	NOUN
gujaf-128	149	7	,	,	PUNCT
gujaf-128	149	8	tat-1	tat-1	ADV
gujaf-128	149	9	:	:	PUNCT
gujaf-128	149	10	is	be	AUX
gujaf-128	149	11	the	the	DET
gujaf-128	149	12	total	total	ADJ
gujaf-128	149	13	asset	asset	NOUN
gujaf-128	149	14	by	by	ADP
gujaf-128	149	15	the	the	DET
gujaf-128	149	16	end	end	NOUN
gujaf-128	149	17	of	of	ADP
gujaf-128	149	18	the	the	DET
gujaf-128	149	19	year	year	NOUN
gujaf-128	149	20	as	as	SCONJ
gujaf-128	149	21	expressed	express	VERB
gujaf-128	149	22	through	through	ADP
gujaf-128	149	23	t-1	t-1	PROPN
gujaf-128	149	24	,	,	PUNCT
gujaf-128	149	25	and	and	CCONJ
gujaf-128	149	26	prodt	prodt	NOUN
gujaf-128	149	27	:	:	PUNCT
gujaf-128	149	28	the	the	DET
gujaf-128	149	29	cost	cost	NOUN
gujaf-128	149	30	of	of	ADP
gujaf-128	149	31	production	production	NOUN
gujaf-128	149	32	cfot	cfot	NOUN
gujaf-128	149	33	:	:	PUNCT
gujaf-128	149	34	current	current	ADJ
gujaf-128	149	35	cash	cash	NOUN
gujaf-128	149	36	flow	flow	NOUN
gujaf-128	149	37	from	from	ADP
gujaf-128	149	38	operation	operation	NOUN
gujaf-128	149	39	.	.	PUNCT
gujaf-128	150	1	outside	outside	ADP
gujaf-128	150	2	the	the	DET
gujaf-128	150	3	average	average	ADJ
gujaf-128	150	4	level	level	NOUN
gujaf-128	150	5	of	of	ADP
gujaf-128	150	6	expenditures	expenditure	NOUN
gujaf-128	150	7	in	in	ADP
gujaf-128	150	8	the	the	DET
gujaf-128	150	9	business	business	NOUN
gujaf-128	150	10	(	(	PUNCT
gujaf-128	150	11	remdixept	remdixept	NOUN
gujaf-128	150	12	)	)	PUNCT
gujaf-128	150	13	and	and	CCONJ
gujaf-128	150	14	abnormal	abnormal	ADJ
gujaf-128	150	15	levels	level	NOUN
gujaf-128	150	16	of	of	ADP
gujaf-128	150	17	production	production	NOUN
gujaf-128	150	18	cost	cost	NOUN
gujaf-128	150	19	(	(	PUNCT
gujaf-128	150	20	rem	rem	X
gujaf-128	150	21	prodt	prodt	NOUN
gujaf-128	150	22	)	)	PUNCT
gujaf-128	150	23	as	as	ADV
gujaf-128	150	24	measured	measure	VERB
gujaf-128	150	25	as	as	ADP
gujaf-128	150	26	the	the	DET
gujaf-128	150	27	residuals	residual	NOUN
gujaf-128	150	28	of	of	ADP
gujaf-128	150	29	equation	equation	NOUN
gujaf-128	150	30	(	(	PUNCT
gujaf-128	150	31	2	2	NUM
gujaf-128	150	32	)	)	PUNCT
gujaf-128	150	33	while	while	SCONJ
gujaf-128	150	34	,	,	PUNCT
gujaf-128	150	35	operating	operate	VERB
gujaf-128	150	36	cash	cash	NOUN
gujaf-128	150	37	flows	flow	NOUN
gujaf-128	150	38	for	for	ADP
gujaf-128	150	39	the	the	DET
gujaf-128	150	40	business	business	NOUN
gujaf-128	150	41	(	(	PUNCT
gujaf-128	150	42	remcfot	remcfot	NOUN
gujaf-128	150	43	)	)	PUNCT
gujaf-128	150	44	calculated	calculate	VERB
gujaf-128	150	45	under	under	ADP
gujaf-128	150	46	the	the	DET
gujaf-128	150	47	title	title	NOUN
gujaf-128	150	48	of	of	ADP
gujaf-128	150	49	equations	equation	NOUN
gujaf-128	150	50	(	(	PUNCT
gujaf-128	150	51	3	3	NUM
gujaf-128	150	52	)	)	PUNCT
gujaf-128	150	53	and	and	CCONJ
gujaf-128	150	54	2	2	NUM
gujaf-128	150	55	multiplied	multiply	VERB
gujaf-128	150	56	by	by	ADP
gujaf-128	150	57	−1	−1	NOUN
gujaf-128	150	58	.	.	PUNCT
gujaf-128	151	1	remt	remt	NOUN
gujaf-128	151	2	is	be	AUX
gujaf-128	151	3	the	the	DET
gujaf-128	151	4	sum	sum	NOUN
gujaf-128	151	5	of	of	ADP
gujaf-128	151	6	remdixept	remdixept	NOUN
gujaf-128	151	7	;	;	PUNCT
gujaf-128	151	8	remprodt	remprodt	NOUN
gujaf-128	151	9	,	,	PUNCT
gujaf-128	151	10	and	and	CCONJ
gujaf-128	151	11	rem	rem	VERB
gujaf-128	151	12	cfot	cfot	NOUN
gujaf-128	151	13	.	.	PUNCT
gujaf-128	152	1	the	the	DET
gujaf-128	152	2	residual	residual	ADJ
gujaf-128	152	3	is	be	AUX
gujaf-128	152	4	:	:	PUNCT
gujaf-128	152	5	rem=	rem=	PROPN
gujaf-128	152	6	cfo*(-1	cfo*(-1	NOUN
gujaf-128	152	7	)	)	PUNCT
gujaf-128	153	1	+	+	CCONJ
gujaf-128	153	2	disexp*(-1	disexp*(-1	ADJ
gujaf-128	153	3	)	)	PUNCT
gujaf-128	153	4	+	+	CCONJ
gujaf-128	153	5	prod	prod	NOUN
gujaf-128	153	6	.	.	PUNCT
gujaf-128	154	1	the	the	DET
gujaf-128	154	2	regression	regression	NOUN
gujaf-128	154	3	model	model	NOUN
gujaf-128	154	4	used	use	VERB
gujaf-128	154	5	to	to	PART
gujaf-128	154	6	examine	examine	VERB
gujaf-128	154	7	the	the	DET
gujaf-128	154	8	association	association	NOUN
gujaf-128	154	9	among	among	ADP
gujaf-128	154	10	the	the	DET
gujaf-128	154	11	independent	independent	ADJ
gujaf-128	154	12	variables	variable	NOUN
gujaf-128	154	13	(	(	PUNCT
gujaf-128	154	14	i.e.	i.e.	X
gujaf-128	154	15	,	,	PUNCT
gujaf-128	154	16	audit	audit	NOUN
gujaf-128	154	17	big4	big4	NOUN
gujaf-128	154	18	,	,	PUNCT
gujaf-128	154	19	audit	audit	NOUN
gujaf-128	154	20	tenure	tenure	NOUN
gujaf-128	154	21	)	)	PUNCT
gujaf-128	154	22	and	and	CCONJ
gujaf-128	154	23	rem	rem	NOUN
gujaf-128	154	24	is	be	AUX
gujaf-128	154	25	as	as	SCONJ
gujaf-128	154	26	follows	follow	VERB
gujaf-128	154	27	:	:	PUNCT
gujaf-128	155	1	remit	remit	VERB
gujaf-128	155	2	=	=	PUNCT
gujaf-128	155	3	β0	β0	NOUN
gujaf-128	156	1	+	+	NOUN
gujaf-128	157	1	β1audb4it	β1audb4it	PROPN
gujaf-128	158	1	+	+	NUM
gujaf-128	158	2	β2audteit	β2audteit	PROPN
gujaf-128	159	1	+	+	NOUN
gujaf-128	159	2	β3fsizeit	β3fsizeit	NOUN
gujaf-128	159	3	+	+	CCONJ
gujaf-128	159	4	β4fageit	β4fageit	PROPN
gujaf-128	159	5	+	+	NOUN
gujaf-128	159	6	eit	eit	NOUN
gujaf-128	159	7	.	.	PUNCT
gujaf-128	160	1	whereas	whereas	SCONJ
gujaf-128	160	2	:	:	PUNCT
gujaf-128	160	3	rem	rem	X
gujaf-128	160	4	=	=	SYM
gujaf-128	160	5	real	real	ADJ
gujaf-128	160	6	earnings	earning	NOUN
gujaf-128	160	7	management	management	NOUN
gujaf-128	160	8	,	,	PUNCT
gujaf-128	160	9	audb4	audb4	NOUN
gujaf-128	160	10	=	=	SYM
gujaf-128	160	11	audit	audit	NOUN
gujaf-128	160	12	big4	big4	NOUN
gujaf-128	160	13	(	(	PUNCT
gujaf-128	160	14	non	non	ADJ
gujaf-128	160	15	-	-	ADJ
gujaf-128	160	16	jordanian	jordanian	ADJ
gujaf-128	160	17	)	)	PUNCT
gujaf-128	160	18	.	.	PUNCT
gujaf-128	161	1	audte	audte	NOUN
gujaf-128	161	2	=	=	SYM
gujaf-128	161	3	audit	audit	NOUN
gujaf-128	161	4	tenure	tenure	NOUN
gujaf-128	161	5	,	,	PUNCT
gujaf-128	161	6	fsize	fsize	NOUN
gujaf-128	161	7	=	=	SYM
gujaf-128	161	8	firm	firm	ADJ
gujaf-128	161	9	size	size	NOUN
gujaf-128	161	10	,	,	PUNCT
gujaf-128	161	11	fage	fage	NOUN
gujaf-128	161	12	=	=	SYM
gujaf-128	161	13	firm	firm	ADJ
gujaf-128	161	14	age	age	NOUN
gujaf-128	161	15	,	,	PUNCT
gujaf-128	161	16	e	e	NOUN
gujaf-128	161	17	=	=	NOUN
gujaf-128	161	18	error	error	NOUN
gujaf-128	161	19	term	term	NOUN
gujaf-128	161	20	abnormal	abnormal	ADJ
gujaf-128	161	21	levels	level	NOUN
gujaf-128	161	22	of	of	ADP
gujaf-128	161	23	production	production	NOUN
gujaf-128	161	24	cost	cost	NOUN
gujaf-128	161	25	(	(	PUNCT
gujaf-128	161	26	rem	rem	X
gujaf-128	161	27	prodt	prodt	NOUN
gujaf-128	161	28	)	)	PUNCT
gujaf-128	161	29	as	as	ADV
gujaf-128	161	30	measured	measure	VERB
gujaf-128	161	31	as	as	ADP
gujaf-128	161	32	the	the	DET
gujaf-128	161	33	residuals	residual	NOUN
gujaf-128	161	34	of	of	ADP
gujaf-128	161	35	equation	equation	NOUN
gujaf-128	161	36	(	(	PUNCT
gujaf-128	161	37	2	2	NUM
gujaf-128	161	38	)	)	PUNCT
gujaf-128	161	39	,	,	PUNCT
gujaf-128	161	40	while	while	SCONJ
gujaf-128	161	41	the	the	PRON
gujaf-128	161	42	outside	outside	ADP
gujaf-128	161	43	the	the	DET
gujaf-128	161	44	normal	normal	ADJ
gujaf-128	161	45	level	level	NOUN
gujaf-128	161	46	of	of	ADP
gujaf-128	161	47	expenses	expense	NOUN
gujaf-128	161	48	in	in	ADP
gujaf-128	161	49	the	the	DET
gujaf-128	161	50	business	business	NOUN
gujaf-128	161	51	(	(	PUNCT
gujaf-128	161	52	remdixept	remdixept	NOUN
gujaf-128	161	53	)	)	PUNCT
gujaf-128	161	54	and	and	CCONJ
gujaf-128	161	55	operating	operate	VERB
gujaf-128	161	56	cash	cash	NOUN
gujaf-128	161	57	flows	flow	NOUN
gujaf-128	161	58	for	for	ADP
gujaf-128	161	59	the	the	DET
gujaf-128	161	60	business	business	NOUN
gujaf-128	161	61	(	(	PUNCT
gujaf-128	161	62	remcfot	remcfot	NOUN
gujaf-128	161	63	)	)	PUNCT
gujaf-128	161	64	are	be	AUX
gujaf-128	161	65	measures	measure	NOUN
gujaf-128	161	66	under	under	ADP
gujaf-128	161	67	the	the	DET
gujaf-128	161	68	title	title	NOUN
gujaf-128	161	69	of	of	ADP
gujaf-128	161	70	equations	equation	NOUN
gujaf-128	161	71	(	(	PUNCT
gujaf-128	161	72	1	1	NUM
gujaf-128	161	73	)	)	PUNCT
gujaf-128	161	74	and	and	CCONJ
gujaf-128	161	75	(	(	PUNCT
gujaf-128	161	76	3	3	X
gujaf-128	161	77	)	)	PUNCT
gujaf-128	161	78	multiplied	multiply	VERB
gujaf-128	161	79	by	by	ADP
gujaf-128	161	80	−1	−1	NOUN
gujaf-128	161	81	.	.	PUNCT
gujaf-128	162	1	remt	remt	NOUN
gujaf-128	162	2	is	be	AUX
gujaf-128	162	3	the	the	DET
gujaf-128	162	4	sum	sum	NOUN
gujaf-128	162	5	of	of	ADP
gujaf-128	162	6	remprodt	remprodt	NOUN
gujaf-128	162	7	,	,	PUNCT
gujaf-128	162	8	remdixept	remdixept	NOUN
gujaf-128	162	9	and	and	CCONJ
gujaf-128	162	10	rem	rem	PUNCT
gujaf-128	162	11	cfot	cfot	NOUN
gujaf-128	162	12	.	.	PUNCT
gujaf-128	163	1	rem=	rem=	PROPN
gujaf-128	163	2	cfo*(-1	cfo*(-1	PROPN
gujaf-128	163	3	)	)	PUNCT
gujaf-128	164	1	+	+	CCONJ
gujaf-128	165	1	disexp*(-1	disexp*(-1	ADJ
gujaf-128	165	2	)	)	PUNCT
gujaf-128	165	3	+	+	NUM
gujaf-128	165	4	prod	prod	NOUN
gujaf-128	165	5	(	(	PUNCT
gujaf-128	165	6	4	4	NUM
gujaf-128	165	7	)	)	PUNCT
gujaf-128	165	8	.	.	PUNCT
gujaf-128	166	1	the	the	DET
gujaf-128	166	2	measurement	measurement	NOUN
gujaf-128	166	3	of	of	ADP
gujaf-128	166	4	independent	independent	ADJ
gujaf-128	166	5	and	and	CCONJ
gujaf-128	166	6	control	control	NOUN
gujaf-128	166	7	predictors	predictor	NOUN
gujaf-128	166	8	depicts	depict	VERB
gujaf-128	166	9	in	in	ADP
gujaf-128	166	10	the	the	DET
gujaf-128	166	11	table	table	NOUN
gujaf-128	166	12	1	1	NUM
gujaf-128	166	13	:	:	PUNCT
gujaf-128	166	14	table	table	NOUN
gujaf-128	166	15	1	1	NUM
gujaf-128	166	16	:	:	PUNCT
gujaf-128	166	17	operationalization	operationalization	NOUN
gujaf-128	166	18	of	of	ADP
gujaf-128	166	19	the	the	DET
gujaf-128	166	20	variables	variable	NOUN
gujaf-128	166	21	variables	variable	NOUN
gujaf-128	166	22	measurement	measurement	NOUN
gujaf-128	166	23	audq	audq	ADJ
gujaf-128	166	24	audit	audit	NOUN
gujaf-128	166	25	quality	quality	NOUN
gujaf-128	166	26	is	be	AUX
gujaf-128	166	27	proxy	proxy	NOUN
gujaf-128	166	28	with	with	ADP
gujaf-128	166	29	big4	big4	NOUN
gujaf-128	166	30	which	which	PRON
gujaf-128	166	31	is	be	AUX
gujaf-128	166	32	equal	equal	ADJ
gujaf-128	166	33	to	to	ADP
gujaf-128	166	34	1	1	NUM
gujaf-128	166	35	if	if	SCONJ
gujaf-128	166	36	the	the	DET
gujaf-128	166	37	company	company	NOUN
gujaf-128	166	38	is	be	AUX
gujaf-128	166	39	audited	audit	VERB
gujaf-128	166	40	by	by	ADP
gujaf-128	166	41	a	a	DET
gujaf-128	166	42	big	big	ADJ
gujaf-128	166	43	4	4	NUM
gujaf-128	166	44	audit	audit	NOUN
gujaf-128	166	45	firm	firm	NOUN
gujaf-128	166	46	and	and	CCONJ
gujaf-128	166	47	0	0	NUM
gujaf-128	166	48	otherwise	otherwise	ADV
gujaf-128	166	49	(	(	PUNCT
gujaf-128	166	50	alzoubi	alzoubi	PROPN
gujaf-128	166	51	,	,	PUNCT
gujaf-128	166	52	2015	2015	NUM
gujaf-128	166	53	;)	;)	SYM
gujaf-128	166	54	.	.	PUNCT
gujaf-128	167	1	audte	audte	PROPN
gujaf-128	167	2	audit	audit	PROPN
gujaf-128	167	3	tenure	tenure	NOUN
gujaf-128	167	4	is	be	AUX
gujaf-128	167	5	the	the	DET
gujaf-128	167	6	number	number	NOUN
gujaf-128	167	7	of	of	ADP
gujaf-128	167	8	years	year	NOUN
gujaf-128	167	9	audit	audit	NOUN
gujaf-128	167	10	big4	big4	PROPN
gujaf-128	167	11	client	client	NOUN
gujaf-128	167	12	relationship	relationship	NOUN
gujaf-128	167	13	(	(	PUNCT
gujaf-128	167	14	ibrahim	ibrahim	NOUN
gujaf-128	167	15	et	et	PROPN
gujaf-128	167	16	al	al	PROPN
gujaf-128	167	17	.	.	PROPN
gujaf-128	167	18	,	,	PUNCT
gujaf-128	167	19	2020	2020	NUM
gujaf-128	167	20	;	;	PUNCT
gujaf-128	167	21	lee	lee	PROPN
gujaf-128	167	22	&	&	CCONJ
gujaf-128	167	23	moore	moore	PROPN
gujaf-128	167	24	,	,	PUNCT
gujaf-128	167	25	2021	2021	NUM
gujaf-128	167	26	)	)	PUNCT
gujaf-128	167	27	5	5	NUM
gujaf-128	167	28	fsize	fsize	NOUN
gujaf-128	167	29	firm	firm	ADJ
gujaf-128	167	30	size	size	NOUN
gujaf-128	167	31	is	be	AUX
gujaf-128	167	32	the	the	DET
gujaf-128	167	33	natural	natural	ADJ
gujaf-128	167	34	logarithm	logarithm	NOUN
gujaf-128	167	35	of	of	ADP
gujaf-128	167	36	total	total	ADJ
gujaf-128	167	37	assets	asset	NOUN
gujaf-128	167	38	(	(	PUNCT
gujaf-128	167	39	alzoubi	alzoubi	PROPN
gujaf-128	167	40	,	,	PUNCT
gujaf-128	167	41	2016	2016	NUM
gujaf-128	167	42	)	)	PUNCT
gujaf-128	167	43	.	.	PUNCT
gujaf-128	168	1	fage	fage	PROPN
gujaf-128	168	2	firm	firm	ADJ
gujaf-128	168	3	age	age	NOUN
gujaf-128	168	4	is	be	AUX
gujaf-128	168	5	the	the	DET
gujaf-128	168	6	natural	natural	ADJ
gujaf-128	168	7	logarithm	logarithm	NOUN
gujaf-128	168	8	of	of	ADP
gujaf-128	168	9	fit	fit	ADJ
gujaf-128	168	10	age	age	NOUN
gujaf-128	168	11	of	of	ADP
gujaf-128	168	12	incorporation	incorporation	NOUN
gujaf-128	168	13	to	to	ADP
gujaf-128	168	14	date	date	NOUN
gujaf-128	168	15	(	(	PUNCT
gujaf-128	168	16	wu	wu	PROPN
gujaf-128	168	17	et	et	PROPN
gujaf-128	168	18	al	al	PROPN
gujaf-128	168	19	.	.	PROPN
gujaf-128	168	20	,	,	PUNCT
gujaf-128	168	21	2020	2020	NUM
gujaf-128	168	22	)	)	PUNCT
gujaf-128	168	23	.	.	PUNCT
gujaf-128	169	1	source	source	NOUN
gujaf-128	169	2	:	:	PUNCT
gujaf-128	169	3	authors	author	NOUN
gujaf-128	169	4	compilation	compilation	NOUN
gujaf-128	169	5	,	,	PUNCT
gujaf-128	169	6	2021	2021	NUM
gujaf-128	169	7	.	.	PUNCT
gujaf-128	170	1	4	4	X
gujaf-128	170	2	.	.	NOUN
gujaf-128	170	3	result	result	NOUN
gujaf-128	170	4	and	and	CCONJ
gujaf-128	170	5	analysis	analysis	NOUN
gujaf-128	170	6	this	this	DET
gujaf-128	170	7	section	section	NOUN
gujaf-128	170	8	is	be	AUX
gujaf-128	170	9	devoted	devote	VERB
gujaf-128	170	10	to	to	ADP
gujaf-128	170	11	the	the	DET
gujaf-128	170	12	results	result	NOUN
gujaf-128	170	13	of	of	ADP
gujaf-128	170	14	the	the	DET
gujaf-128	170	15	series	series	NOUN
gujaf-128	170	16	of	of	ADP
gujaf-128	170	17	analyses	analysis	NOUN
gujaf-128	170	18	carried	carry	VERB
gujaf-128	170	19	out	out	ADP
gujaf-128	170	20	,	,	PUNCT
gujaf-128	170	21	the	the	DET
gujaf-128	170	22	contrast	contrast	NOUN
gujaf-128	170	23	and	and	CCONJ
gujaf-128	170	24	comparison	comparison	NOUN
gujaf-128	170	25	with	with	ADP
gujaf-128	170	26	empirical	empirical	ADJ
gujaf-128	170	27	results	result	NOUN
gujaf-128	170	28	from	from	ADP
gujaf-128	170	29	previous	previous	ADJ
gujaf-128	170	30	related	related	ADJ
gujaf-128	170	31	studies	study	NOUN
gujaf-128	170	32	,	,	PUNCT
gujaf-128	170	33	and	and	CCONJ
gujaf-128	170	34	the	the	DET
gujaf-128	170	35	results	result	NOUN
gujaf-128	170	36	of	of	ADP
gujaf-128	170	37	the	the	DET
gujaf-128	170	38	descriptive	descriptive	ADJ
gujaf-128	170	39	analysis	analysis	NOUN
gujaf-128	170	40	depicted	depict	VERB
gujaf-128	170	41	in	in	ADP
gujaf-128	170	42	table	table	NOUN
gujaf-128	170	43	2	2	NUM
gujaf-128	170	44	as	as	SCONJ
gujaf-128	170	45	follows	follow	VERB
gujaf-128	170	46	:	:	PUNCT
gujaf-128	170	47	table	table	NOUN
gujaf-128	170	48	2	2	NUM
gujaf-128	170	49	:	:	PUNCT
gujaf-128	170	50	results	result	NOUN
gujaf-128	170	51	of	of	ADP
gujaf-128	170	52	descriptive	descriptive	ADJ
gujaf-128	170	53	analysis	analysis	NOUN
gujaf-128	170	54	variables	variable	NOUN
gujaf-128	170	55	no	no	INTJ
gujaf-128	170	56	.	.	PUNCT
gujaf-128	170	57	of	of	ADP
gujaf-128	170	58	obs	obs	PROPN
gujaf-128	170	59	.	.	PUNCT
gujaf-128	171	1	mean	mean	VERB
gujaf-128	171	2	standard	standard	ADJ
gujaf-128	171	3	deviation	deviation	NOUN
gujaf-128	171	4	min	min	PROPN
gujaf-128	171	5	max	max	PROPN
gujaf-128	171	6	skewness	skewness	PROPN
gujaf-128	171	7	kurtosis	kurtosis	NOUN
gujaf-128	171	8	rem	rem	VERB
gujaf-128	171	9	760	760	NUM
gujaf-128	171	10	.041	.041	NUM
gujaf-128	171	11	.028	.028	NUM
gujaf-128	171	12	.000	.000	NUM
gujaf-128	171	13	.3062	.3062	PROPN
gujaf-128	172	1	3.188	3.188	NUM
gujaf-128	172	2	22.058	22.058	NUM
gujaf-128	172	3	audqu	audqu	ADJ
gujaf-128	172	4	760	760	NUM
gujaf-128	172	5	.572	.572	NUM
gujaf-128	172	6	.495	.495	NUM
gujaf-128	172	7	0.000	0.000	NUM
gujaf-128	172	8	1	1	NUM
gujaf-128	172	9	-.2923	-.2923	SYM
gujaf-128	172	10	1.086	1.086	NUM
gujaf-128	172	11	audte	audte	NOUN
gujaf-128	172	12	760	760	NUM
gujaf-128	172	13	.766	.766	NUM
gujaf-128	172	14	.424	.424	NUM
gujaf-128	172	15	0.000	0.000	NUM
gujaf-128	172	16	1	1	NUM
gujaf-128	172	17	-1.255	-1.255	SYM
gujaf-128	172	18	2.576	2.576	NUM
gujaf-128	172	19	fsize	fsize	NOUN
gujaf-128	172	20	760	760	NUM
gujaf-128	172	21	7.081	7.081	NUM
gujaf-128	172	22	.816	.816	NUM
gujaf-128	173	1	5.093	5.093	NUM
gujaf-128	173	2	9.241	9.241	NUM
gujaf-128	173	3	.206	.206	NUM
gujaf-128	173	4	2.587	2.587	NUM
gujaf-128	173	5	fage	fage	NOUN
gujaf-128	173	6	760	760	NUM
gujaf-128	173	7	26.183	26.183	NUM
gujaf-128	173	8	13.379	13.379	NUM
gujaf-128	173	9	1	1	NUM
gujaf-128	173	10	55	55	NUM
gujaf-128	173	11	-.258	-.258	NUM
gujaf-128	173	12	1.743	1.743	NUM
gujaf-128	173	13	source	source	NOUN
gujaf-128	173	14	:	:	PUNCT
gujaf-128	173	15	stata	stata	VERB
gujaf-128	173	16	13	13	NUM
gujaf-128	173	17	outputs	output	NOUN
gujaf-128	173	18	,	,	PUNCT
gujaf-128	173	19	2022	2022	NUM
gujaf-128	173	20	table	table	NOUN
gujaf-128	173	21	2	2	NUM
gujaf-128	173	22	presents	present	VERB
gujaf-128	173	23	a	a	DET
gujaf-128	173	24	summary	summary	NOUN
gujaf-128	173	25	of	of	ADP
gujaf-128	173	26	the	the	DET
gujaf-128	173	27	descriptive	descriptive	ADJ
gujaf-128	173	28	indicators	indicator	NOUN
gujaf-128	173	29	of	of	ADP
gujaf-128	173	30	the	the	DET
gujaf-128	173	31	variables	variable	NOUN
gujaf-128	173	32	of	of	ADP
gujaf-128	173	33	interest	interest	NOUN
gujaf-128	173	34	in	in	ADP
gujaf-128	173	35	the	the	DET
gujaf-128	173	36	paper	paper	NOUN
gujaf-128	173	37	.	.	PUNCT
gujaf-128	174	1	the	the	DET
gujaf-128	174	2	number	number	NOUN
gujaf-128	174	3	of	of	ADP
gujaf-128	174	4	observations	observation	NOUN
gujaf-128	174	5	is	be	AUX
gujaf-128	174	6	760	760	NUM
gujaf-128	174	7	,	,	PUNCT
gujaf-128	174	8	derived	derive	VERB
gujaf-128	174	9	from	from	ADP
gujaf-128	174	10	the	the	DET
gujaf-128	174	11	76	76	NUM
gujaf-128	174	12	listed	list	VERB
gujaf-128	174	13	non	non	ADJ
gujaf-128	174	14	-	-	ADJ
gujaf-128	174	15	financial	financial	ADJ
gujaf-128	174	16	firms	firm	NOUN
gujaf-128	174	17	and	and	CCONJ
gujaf-128	174	18	the	the	DET
gujaf-128	174	19	study	study	NOUN
gujaf-128	174	20	's	's	PART
gujaf-128	174	21	ten	ten	NUM
gujaf-128	174	22	(	(	PUNCT
gujaf-128	174	23	10	10	NUM
gujaf-128	174	24	)	)	PUNCT
gujaf-128	174	25	years	year	NOUN
gujaf-128	174	26	.	.	PUNCT
gujaf-128	175	1	in	in	ADP
gujaf-128	175	2	terms	term	NOUN
gujaf-128	175	3	of	of	ADP
gujaf-128	175	4	the	the	DET
gujaf-128	175	5	audit	audit	NOUN
gujaf-128	175	6	big4	big4	NOUN
gujaf-128	175	7	of	of	ADP
gujaf-128	175	8	the	the	DET
gujaf-128	175	9	firms	firm	NOUN
gujaf-128	175	10	,	,	PUNCT
gujaf-128	175	11	the	the	DET
gujaf-128	175	12	average	average	ADJ
gujaf-128	175	13	audit	audit	NOUN
gujaf-128	175	14	big4	big4	NOUN
gujaf-128	175	15	over	over	ADP
gujaf-128	175	16	the	the	DET
gujaf-128	175	17	ten	ten	NUM
gujaf-128	175	18	years	year	NOUN
gujaf-128	175	19	is	be	AUX
gujaf-128	175	20	0.572	0.572	NUM
gujaf-128	175	21	.	.	PUNCT
gujaf-128	176	1	however	however	ADV
gujaf-128	176	2	,	,	PUNCT
gujaf-128	176	3	the	the	DET
gujaf-128	176	4	minimum	minimum	NOUN
gujaf-128	176	5	audb4	audb4	NOUN
gujaf-128	176	6	is	be	AUX
gujaf-128	176	7	0.000	0.000	NUM
gujaf-128	176	8	,	,	PUNCT
gujaf-128	176	9	and	and	CCONJ
gujaf-128	176	10	the	the	DET
gujaf-128	176	11	maximum	maximum	ADJ
gujaf-128	176	12	audb4	audb4	NOUN
gujaf-128	176	13	is	be	AUX
gujaf-128	176	14	1	1	NUM
gujaf-128	176	15	.	.	PUNCT
gujaf-128	177	1	concerning	concern	VERB
gujaf-128	177	2	audit	audit	NOUN
gujaf-128	177	3	tenure	tenure	NOUN
gujaf-128	177	4	,	,	PUNCT
gujaf-128	177	5	the	the	DET
gujaf-128	177	6	average	average	ADJ
gujaf-128	177	7	audte	audte	NOUN
gujaf-128	177	8	is	be	AUX
gujaf-128	177	9	.766	.766	NUM
gujaf-128	177	10	.	.	PUNCT
gujaf-128	178	1	these	these	DET
gujaf-128	178	2	results	result	NOUN
gujaf-128	178	3	clearly	clearly	ADV
gujaf-128	178	4	show	show	VERB
gujaf-128	178	5	that	that	SCONJ
gujaf-128	178	6	the	the	DET
gujaf-128	178	7	audit	audit	NOUN
gujaf-128	178	8	tenure	tenure	NOUN
gujaf-128	178	9	is	be	AUX
gujaf-128	178	10	extended	extend	VERB
gujaf-128	178	11	even	even	ADV
gujaf-128	178	12	as	as	ADP
gujaf-128	178	13	big4	big4	PROPN
gujaf-128	178	14	,	,	PUNCT
gujaf-128	178	15	which	which	PRON
gujaf-128	178	16	implies	imply	VERB
gujaf-128	178	17	that	that	SCONJ
gujaf-128	178	18	the	the	DET
gujaf-128	178	19	uses	use	NOUN
gujaf-128	178	20	of	of	ADP
gujaf-128	178	21	audit	audit	NOUN
gujaf-128	178	22	big4	big4	NOUN
gujaf-128	178	23	in	in	ADP
gujaf-128	178	24	nonfinancial	nonfinancial	ADJ
gujaf-128	178	25	firms	firm	NOUN
gujaf-128	178	26	in	in	ADP
gujaf-128	178	27	nigeria	nigeria	PROPN
gujaf-128	178	28	are	be	AUX
gujaf-128	178	29	underutilized	underutilize	VERB
gujaf-128	178	30	.	.	PUNCT
gujaf-128	179	1	in	in	ADP
gujaf-128	179	2	terms	term	NOUN
gujaf-128	179	3	of	of	ADP
gujaf-128	179	4	control	control	NOUN
gujaf-128	179	5	variables	variable	NOUN
gujaf-128	179	6	,	,	PUNCT
gujaf-128	179	7	the	the	DET
gujaf-128	179	8	average	average	ADJ
gujaf-128	179	9	value	value	NOUN
gujaf-128	179	10	of	of	ADP
gujaf-128	179	11	fsize	fsize	NOUN
gujaf-128	179	12	is	be	AUX
gujaf-128	179	13	7.081	7.081	NUM
gujaf-128	179	14	,	,	PUNCT
gujaf-128	179	15	while	while	SCONJ
gujaf-128	179	16	the	the	DET
gujaf-128	179	17	minimum	minimum	NOUN
gujaf-128	179	18	is	be	AUX
gujaf-128	179	19	5.093	5.093	NUM
gujaf-128	179	20	and	and	CCONJ
gujaf-128	179	21	the	the	DET
gujaf-128	179	22	maximum	maximum	NOUN
gujaf-128	179	23	is	be	AUX
gujaf-128	179	24	9.241	9.241	NUM
gujaf-128	179	25	.	.	PUNCT
gujaf-128	180	1	also	also	ADV
gujaf-128	180	2	,	,	PUNCT
gujaf-128	180	3	the	the	DET
gujaf-128	180	4	average	average	ADJ
gujaf-128	180	5	fage	fage	NOUN
gujaf-128	180	6	is	be	AUX
gujaf-128	180	7	26.183	26.183	NUM
gujaf-128	180	8	with	with	ADP
gujaf-128	180	9	minimum	minimum	ADJ
gujaf-128	180	10	and	and	CCONJ
gujaf-128	180	11	maximum	maximum	ADJ
gujaf-128	180	12	values	value	NOUN
gujaf-128	180	13	of	of	ADP
gujaf-128	180	14	1	1	NUM
gujaf-128	180	15	and	and	CCONJ
gujaf-128	180	16	55	55	NUM
gujaf-128	180	17	,	,	PUNCT
gujaf-128	180	18	respectively	respectively	ADV
gujaf-128	180	19	.	.	PUNCT
gujaf-128	180	20	table	table	NOUN
gujaf-128	180	21	3	3	NUM
gujaf-128	180	22	:	:	PUNCT
gujaf-128	180	23	results	result	NOUN
gujaf-128	180	24	of	of	ADP
gujaf-128	180	25	correlation	correlation	NOUN
gujaf-128	180	26	test	test	NOUN
gujaf-128	180	27	variables	variable	NOUN
gujaf-128	180	28	rem	rem	VERB
gujaf-128	180	29	audb4	audb4	NOUN
gujaf-128	180	30	audte	audte	NOUN
gujaf-128	180	31	fsize	fsize	NOUN
gujaf-128	180	32	fage	fage	NOUN
gujaf-128	180	33	rem	rem	VERB
gujaf-128	180	34	1.0000	1.0000	NUM
gujaf-128	180	35	audb4	audb4	NOUN
gujaf-128	180	36	0.1501	0.1501	NUM
gujaf-128	180	37	1.0000	1.0000	NUM
gujaf-128	180	38	audte	audte	NOUN
gujaf-128	180	39	-0.0035	-0.0035	VERB
gujaf-128	180	40	0.0495	0.0495	NUM
gujaf-128	180	41	1.0000	1.0000	NUM
gujaf-128	180	42	fsize	fsize	NOUN
gujaf-128	180	43	0.0497	0.0497	NUM
gujaf-128	180	44	0.3311	0.3311	NUM
gujaf-128	180	45	0.0079	0.0079	NUM
gujaf-128	180	46	1.0000	1.0000	NUM
gujaf-128	180	47	fage	fage	NOUN
gujaf-128	180	48	0.0076	0.0076	NUM
gujaf-128	180	49	0.0655	0.0655	NUM
gujaf-128	180	50	-0.0443	-0.0443	NOUN
gujaf-128	180	51	0.1533	0.1533	NUM
gujaf-128	180	52	1.0000	1.0000	NUM
gujaf-128	180	53	source	source	NOUN
gujaf-128	180	54	:	:	PUNCT
gujaf-128	180	55	stata	stata	VERB
gujaf-128	180	56	13	13	NUM
gujaf-128	180	57	outputs	output	NOUN
gujaf-128	180	58	,	,	PUNCT
gujaf-128	180	59	2022	2022	NUM
gujaf-128	180	60	table	table	NOUN
gujaf-128	180	61	3	3	NUM
gujaf-128	180	62	reports	report	VERB
gujaf-128	180	63	a	a	DET
gujaf-128	180	64	bivariate	bivariate	ADJ
gujaf-128	180	65	association	association	NOUN
gujaf-128	180	66	between	between	ADP
gujaf-128	180	67	variables	variable	NOUN
gujaf-128	180	68	.	.	PUNCT
gujaf-128	181	1	results	result	NOUN
gujaf-128	181	2	indicate	indicate	VERB
gujaf-128	181	3	that	that	SCONJ
gujaf-128	181	4	audb4	audb4	PROPN
gujaf-128	181	5	has	have	VERB
gujaf-128	181	6	significant	significant	ADJ
gujaf-128	181	7	positive	positive	ADJ
gujaf-128	181	8	associations	association	NOUN
gujaf-128	181	9	with	with	ADP
gujaf-128	181	10	rem	rem	PROPN
gujaf-128	181	11	.	.	PUNCT
gujaf-128	181	12	however	however	ADV
gujaf-128	181	13	,	,	PUNCT
gujaf-128	181	14	audte	audte	NOUN
gujaf-128	181	15	failed	fail	VERB
gujaf-128	181	16	to	to	PART
gujaf-128	181	17	show	show	VERB
gujaf-128	181	18	any	any	DET
gujaf-128	181	19	meaningful	meaningful	ADJ
gujaf-128	181	20	relationship	relationship	NOUN
gujaf-128	181	21	with	with	ADP
gujaf-128	181	22	rem	rem	NOUN
gujaf-128	181	23	price	price	NOUN
gujaf-128	181	24	.	.	PUNCT
gujaf-128	182	1	the	the	DET
gujaf-128	182	2	associations	association	NOUN
gujaf-128	182	3	among	among	ADP
gujaf-128	182	4	the	the	DET
gujaf-128	182	5	predictors	predictor	NOUN
gujaf-128	182	6	offer	offer	VERB
gujaf-128	182	7	a	a	DET
gujaf-128	182	8	maximum	maximum	ADJ
gujaf-128	182	9	coefficient	coefficient	NOUN
gujaf-128	182	10	of	of	ADP
gujaf-128	182	11	15.01	15.01	NUM
gujaf-128	182	12	percent	percent	NOUN
gujaf-128	182	13	(	(	PUNCT
gujaf-128	182	14	between	between	ADP
gujaf-128	182	15	audb4	audb4	NOUN
gujaf-128	182	16	and	and	CCONJ
gujaf-128	182	17	rem	rem	NOUN
gujaf-128	182	18	)	)	PUNCT
gujaf-128	182	19	,	,	PUNCT
gujaf-128	182	20	which	which	PRON
gujaf-128	182	21	falls	fall	VERB
gujaf-128	182	22	short	short	ADV
gujaf-128	182	23	of	of	ADP
gujaf-128	182	24	the	the	DET
gujaf-128	182	25	80	80	NUM
gujaf-128	182	26	percent	percent	NOUN
gujaf-128	182	27	required	require	VERB
gujaf-128	182	28	to	to	PART
gujaf-128	182	29	prove	prove	VERB
gujaf-128	182	30	the	the	DET
gujaf-128	182	31	presence	presence	NOUN
gujaf-128	182	32	of	of	ADP
gujaf-128	182	33	multicollinearity	multicollinearity	NOUN
gujaf-128	182	34	among	among	ADP
gujaf-128	182	35	the	the	DET
gujaf-128	182	36	independent	independent	ADJ
gujaf-128	182	37	variables	variable	NOUN
gujaf-128	182	38	.	.	PUNCT
gujaf-128	183	1	table	table	NOUN
gujaf-128	183	2	4	4	NUM
gujaf-128	183	3	:	:	PUNCT
gujaf-128	183	4	multicollinearity	multicollinearity	NOUN
gujaf-128	183	5	test	test	NOUN
gujaf-128	183	6	results	result	VERB
gujaf-128	183	7	variables	variable	NOUN
gujaf-128	183	8	vif	vif	NOUN
gujaf-128	183	9	1	1	NUM
gujaf-128	183	10	/	/	SYM
gujaf-128	183	11	vif	vif	NOUN
gujaf-128	183	12	audqu	audqu	VERB
gujaf-128	183	13	1.15	1.15	NUM
gujaf-128	183	14	0.872670	0.872670	NUM
gujaf-128	183	15	audte	audte	NOUN
gujaf-128	183	16	1.13	1.13	NUM
gujaf-128	183	17	0.887383	0.887383	NUM
gujaf-128	183	18	fsize	fsize	VERB
gujaf-128	183	19	1.03	1.03	NUM
gujaf-128	183	20	0.974313	0.974313	NUM
gujaf-128	183	21	fage	fage	NOUN
gujaf-128	183	22	1.01	1.01	NUM
gujaf-128	183	23	0.994914	0.994914	NUM
gujaf-128	183	24	6	6	NUM
gujaf-128	183	25	source	source	NOUN
gujaf-128	183	26	:	:	PUNCT
gujaf-128	183	27	stata	stata	VERB
gujaf-128	183	28	13	13	NUM
gujaf-128	183	29	outputs	output	NOUN
gujaf-128	183	30	,	,	PUNCT
gujaf-128	183	31	2022	2022	NUM
gujaf-128	183	32	table	table	NOUN
gujaf-128	183	33	4	4	NUM
gujaf-128	183	34	presents	present	VERB
gujaf-128	183	35	the	the	DET
gujaf-128	183	36	results	result	NOUN
gujaf-128	183	37	of	of	ADP
gujaf-128	183	38	the	the	DET
gujaf-128	183	39	vif	vif	NOUN
gujaf-128	183	40	and	and	CCONJ
gujaf-128	183	41	tolerance	tolerance	NOUN
gujaf-128	183	42	value	value	NOUN
gujaf-128	183	43	of	of	ADP
gujaf-128	183	44	the	the	DET
gujaf-128	183	45	series	series	NOUN
gujaf-128	183	46	to	to	PART
gujaf-128	183	47	consider	consider	VERB
gujaf-128	183	48	the	the	DET
gujaf-128	183	49	likelihood	likelihood	NOUN
gujaf-128	183	50	of	of	ADP
gujaf-128	183	51	multicollinearity	multicollinearity	NOUN
gujaf-128	183	52	.	.	PUNCT
gujaf-128	184	1	the	the	DET
gujaf-128	184	2	variables	variable	NOUN
gujaf-128	184	3	have	have	VERB
gujaf-128	184	4	vifs	vif	NOUN
gujaf-128	184	5	of	of	ADP
gujaf-128	184	6	less	less	ADJ
gujaf-128	184	7	than	than	ADP
gujaf-128	184	8	2	2	NUM
gujaf-128	184	9	and	and	CCONJ
gujaf-128	184	10	a	a	DET
gujaf-128	184	11	tolerance	tolerance	NOUN
gujaf-128	184	12	of	of	ADP
gujaf-128	184	13	higher	high	ADJ
gujaf-128	184	14	than	than	ADP
gujaf-128	184	15	0.5	0.5	NUM
gujaf-128	184	16	across	across	ADP
gujaf-128	184	17	the	the	DET
gujaf-128	184	18	panels	panel	NOUN
gujaf-128	184	19	.	.	PUNCT
gujaf-128	185	1	therefore	therefore	ADV
gujaf-128	185	2	,	,	PUNCT
gujaf-128	185	3	it	it	PRON
gujaf-128	185	4	suggests	suggest	VERB
gujaf-128	185	5	an	an	DET
gujaf-128	185	6	absence	absence	NOUN
gujaf-128	185	7	of	of	ADP
gujaf-128	185	8	multicollinearity	multicollinearity	NOUN
gujaf-128	185	9	because	because	SCONJ
gujaf-128	185	10	values	value	NOUN
gujaf-128	185	11	are	be	AUX
gujaf-128	185	12	below	below	ADP
gujaf-128	185	13	the	the	DET
gujaf-128	185	14	benchmark	benchmark	NOUN
gujaf-128	185	15	of	of	ADP
gujaf-128	185	16	10	10	NUM
gujaf-128	185	17	for	for	ADP
gujaf-128	185	18	vif	vif	NOUN
gujaf-128	185	19	above	above	ADP
gujaf-128	185	20	0.10	0.10	NUM
gujaf-128	185	21	for	for	ADP
gujaf-128	185	22	tolerance	tolerance	NOUN
gujaf-128	185	23	(	(	PUNCT
gujaf-128	185	24	wooldridge	wooldridge	PROPN
gujaf-128	185	25	,	,	PUNCT
gujaf-128	185	26	2010	2010	NUM
gujaf-128	185	27	;	;	PUNCT
gujaf-128	185	28	field	field	NOUN
gujaf-128	185	29	,	,	PUNCT
gujaf-128	185	30	2013	2013	NUM
gujaf-128	185	31	)	)	PUNCT
gujaf-128	185	32	.	.	PUNCT
gujaf-128	186	1	table	table	NOUN
gujaf-128	186	2	5	5	NUM
gujaf-128	186	3	:	:	PUNCT
gujaf-128	186	4	results	result	NOUN
gujaf-128	186	5	of	of	ADP
gujaf-128	186	6	breusch	breusch	ADV
gujaf-128	186	7	/	/	SYM
gujaf-128	186	8	pagan	pagan	ADJ
gujaf-128	186	9	lagrangian	lagrangian	ADJ
gujaf-128	186	10	multiplier	multipli	ADJ
gujaf-128	186	11	test	test	NOUN
gujaf-128	186	12	chibar2	chibar2	PROPN
gujaf-128	186	13	(	(	PUNCT
gujaf-128	186	14	01	01	NUM
gujaf-128	186	15	)	)	PUNCT
gujaf-128	186	16	11.28	11.28	NUM
gujaf-128	186	17	prob	prob	NOUN
gujaf-128	186	18	>	>	PUNCT
gujaf-128	186	19	chibar2	chibar2	PROPN
gujaf-128	186	20	0.001	0.001	NUM
gujaf-128	186	21	source	source	NOUN
gujaf-128	186	22	:	:	PUNCT
gujaf-128	186	23	stata	stata	VERB
gujaf-128	186	24	13	13	NUM
gujaf-128	186	25	outputs	output	NOUN
gujaf-128	186	26	,	,	PUNCT
gujaf-128	186	27	2022	2022	NUM
gujaf-128	186	28	table	table	NOUN
gujaf-128	186	29	5	5	NUM
gujaf-128	186	30	presents	present	VERB
gujaf-128	186	31	the	the	DET
gujaf-128	186	32	outcome	outcome	NOUN
gujaf-128	186	33	of	of	ADP
gujaf-128	186	34	the	the	DET
gujaf-128	186	35	breusch	breusch	PROPN
gujaf-128	186	36	/	/	SYM
gujaf-128	186	37	pagan	pagan	ADJ
gujaf-128	186	38	lagrangian	lagrangian	ADJ
gujaf-128	186	39	multiplier	multipli	ADJ
gujaf-128	186	40	test	test	NOUN
gujaf-128	186	41	assists	assist	NOUN
gujaf-128	186	42	in	in	ADP
gujaf-128	186	43	deciding	decide	VERB
gujaf-128	186	44	between	between	ADP
gujaf-128	186	45	a	a	DET
gujaf-128	186	46	random	random	ADJ
gujaf-128	186	47	-	-	PUNCT
gujaf-128	186	48	effects	effect	NOUN
gujaf-128	186	49	model	model	NOUN
gujaf-128	186	50	and	and	CCONJ
gujaf-128	186	51	a	a	DET
gujaf-128	186	52	simple	simple	ADJ
gujaf-128	186	53	ordinary	ordinary	ADJ
gujaf-128	186	54	least	least	ADJ
gujaf-128	186	55	square	square	ADJ
gujaf-128	186	56	(	(	PUNCT
gujaf-128	186	57	ols	ol	NOUN
gujaf-128	186	58	)	)	PUNCT
gujaf-128	186	59	.	.	PUNCT
gujaf-128	187	1	as	as	SCONJ
gujaf-128	187	2	clearly	clearly	ADV
gujaf-128	187	3	indicated	indicate	VERB
gujaf-128	187	4	in	in	ADP
gujaf-128	187	5	table	table	NOUN
gujaf-128	187	6	6	6	NUM
gujaf-128	187	7	,	,	PUNCT
gujaf-128	187	8	the	the	DET
gujaf-128	187	9	prob	prob	NOUN
gujaf-128	187	10	>	>	X
gujaf-128	187	11	chibar2	chibar2	PROPN
gujaf-128	187	12	is	be	AUX
gujaf-128	187	13	not	not	PART
gujaf-128	187	14	significant	significant	ADJ
gujaf-128	187	15	(	(	PUNCT
gujaf-128	187	16	p	p	NOUN
gujaf-128	187	17	-	-	PUNCT
gujaf-128	187	18	value	value	NOUN
gujaf-128	187	19	=	=	NOUN
gujaf-128	187	20	0.001	0.001	NUM
gujaf-128	187	21	)	)	PUNCT
gujaf-128	187	22	,	,	PUNCT
gujaf-128	187	23	which	which	PRON
gujaf-128	187	24	implies	imply	VERB
gujaf-128	187	25	that	that	SCONJ
gujaf-128	187	26	there	there	PRON
gujaf-128	187	27	are	be	VERB
gujaf-128	187	28	no	no	DET
gujaf-128	187	29	panel	panel	NOUN
gujaf-128	187	30	effects	effect	NOUN
gujaf-128	187	31	in	in	ADP
gujaf-128	187	32	the	the	DET
gujaf-128	187	33	model	model	NOUN
gujaf-128	187	34	,	,	PUNCT
gujaf-128	187	35	and	and	CCONJ
gujaf-128	187	36	therefore	therefore	ADV
gujaf-128	187	37	,	,	PUNCT
gujaf-128	187	38	ols	ols	PROPN
gujaf-128	187	39	is	be	AUX
gujaf-128	187	40	the	the	DET
gujaf-128	187	41	most	most	ADV
gujaf-128	187	42	appropriate	appropriate	ADJ
gujaf-128	187	43	for	for	ADP
gujaf-128	187	44	the	the	DET
gujaf-128	187	45	study	study	NOUN
gujaf-128	187	46	.	.	PUNCT
gujaf-128	188	1	table	table	NOUN
gujaf-128	188	2	6	6	NUM
gujaf-128	188	3	:	:	PUNCT
gujaf-128	188	4	ols	ol	NOUN
gujaf-128	188	5	regression	regression	NOUN
gujaf-128	188	6	results	result	NOUN
gujaf-128	188	7	rem	rem	VERB
gujaf-128	188	8	coef	coef	PROPN
gujaf-128	188	9	.	.	PUNCT
gujaf-128	189	1	robust	robust	ADJ
gujaf-128	189	2	std	std	NOUN
gujaf-128	189	3	.	.	PUNCT
gujaf-128	190	1	err	err	PROPN
gujaf-128	190	2	.	.	PUNCT
gujaf-128	191	1	t	t	PROPN
gujaf-128	191	2	p	p	X
gujaf-128	191	3	>	>	X
gujaf-128	191	4	t	t	PROPN
gujaf-128	192	1	audb4	audb4	PROPN
gujaf-128	192	2	.0085648	.0085648	PROPN
gujaf-128	192	3	.002169	.002169	PROPN
gujaf-128	192	4	3.95	3.95	NUM
gujaf-128	192	5	0.000	0.000	NUM
gujaf-128	192	6	audte	audte	NOUN
gujaf-128	192	7	-.0007341	-.0007341	PROPN
gujaf-128	192	8	.0023929	.0023929	PROPN
gujaf-128	192	9	-0.31	-0.31	VERB
gujaf-128	192	10	0.759	0.759	NUM
gujaf-128	192	11	fsize	fsize	NOUN
gujaf-128	192	12	5.18e-06	5.18e-06	NUM
gujaf-128	192	13	.0013269	.0013269	NOUN
gujaf-128	192	14	0.00	0.00	NUM
gujaf-128	192	15	0.997	0.997	NUM
gujaf-128	192	16	fage	fage	NOUN
gujaf-128	192	17	-5.82e-06	-5.82e-06	NOUN
gujaf-128	192	18	.0000766	.0000766	NOUN
gujaf-128	192	19	-0.08	-0.08	NUM
gujaf-128	193	1	0.939	0.939	NUM
gujaf-128	193	2	_	_	PUNCT
gujaf-128	193	3	cons	con	NOUN
gujaf-128	193	4	.0367642	.0367642	VERB
gujaf-128	193	5	.0092751	.0092751	PROPN
gujaf-128	194	1	3.96	3.96	NUM
gujaf-128	194	2	0.000	0.000	NUM
gujaf-128	194	3	number	number	NOUN
gujaf-128	194	4	of	of	ADP
gujaf-128	194	5	obs	obs	PROPN
gujaf-128	194	6	.	.	PUNCT
gujaf-128	195	1	=	=	SYM
gujaf-128	195	2	760	760	NUM
gujaf-128	195	3	f(4	f(4	NOUN
gujaf-128	195	4	,	,	PUNCT
gujaf-128	195	5	755	755	NUM
gujaf-128	195	6	)	)	PUNCT
gujaf-128	195	7	=	=	PUNCT
gujaf-128	196	1	4.38	4.38	NUM
gujaf-128	196	2	r	r	NOUN
gujaf-128	196	3	-	-	PUNCT
gujaf-128	196	4	squared	square	VERB
gujaf-128	196	5	=	=	PUNCT
gujaf-128	196	6	0.0227	0.0227	NUM
gujaf-128	196	7	adj	adj	NOUN
gujaf-128	196	8	r	r	NOUN
gujaf-128	196	9	-	-	PUNCT
gujaf-128	196	10	squared	square	VERB
gujaf-128	196	11	=	=	PROPN
gujaf-128	196	12	0.0175	0.0175	NUM
gujaf-128	196	13	hettest	hettest	NOUN
gujaf-128	196	14	:	:	PUNCT
gujaf-128	196	15	chi2(1	chi2(1	NOUN
gujaf-128	196	16	)	)	PUNCT
gujaf-128	196	17	=	=	PUNCT
gujaf-128	196	18	11.28	11.28	NUM
gujaf-128	196	19	.	.	PUNCT
gujaf-128	197	1	prob	prob	PROPN
gujaf-128	197	2	>	>	X
gujaf-128	197	3	chi2=	chi2=	PROPN
gujaf-128	197	4	0.0008	0.0008	NUM
gujaf-128	197	5	source	source	NOUN
gujaf-128	197	6	:	:	PUNCT
gujaf-128	197	7	stata	stata	VERB
gujaf-128	197	8	13	13	NUM
gujaf-128	197	9	outputs	output	NOUN
gujaf-128	197	10	,	,	PUNCT
gujaf-128	197	11	2022	2022	NUM
gujaf-128	197	12	as	as	SCONJ
gujaf-128	197	13	indicated	indicate	VERB
gujaf-128	197	14	in	in	ADP
gujaf-128	197	15	table	table	NOUN
gujaf-128	197	16	6	6	NUM
gujaf-128	197	17	,	,	PUNCT
gujaf-128	197	18	for	for	ADP
gujaf-128	197	19	every	every	DET
gujaf-128	197	20	unit	unit	NOUN
gujaf-128	197	21	of	of	ADP
gujaf-128	197	22	increase	increase	NOUN
gujaf-128	197	23	in	in	ADP
gujaf-128	197	24	audit	audit	NOUN
gujaf-128	197	25	big4	big4	NOUN
gujaf-128	197	26	,	,	PUNCT
gujaf-128	197	27	there	there	PRON
gujaf-128	197	28	is	be	VERB
gujaf-128	197	29	a	a	DET
gujaf-128	197	30	1per	1per	NUM
gujaf-128	197	31	cent	cent	NOUN
gujaf-128	197	32	increase	increase	NOUN
gujaf-128	197	33	in	in	ADP
gujaf-128	197	34	rem	rem	NOUN
gujaf-128	197	35	.	.	PUNCT
gujaf-128	198	1	also	also	ADV
gujaf-128	198	2	,	,	PUNCT
gujaf-128	198	3	the	the	DET
gujaf-128	198	4	t	t	NOUN
gujaf-128	198	5	-	-	PUNCT
gujaf-128	198	6	value	value	NOUN
gujaf-128	198	7	(	(	PUNCT
gujaf-128	198	8	3.95	3.95	NUM
gujaf-128	198	9	)	)	PUNCT
gujaf-128	198	10	and	and	CCONJ
gujaf-128	198	11	p	p	NOUN
gujaf-128	198	12	-	-	PUNCT
gujaf-128	198	13	value	value	NOUN
gujaf-128	198	14	(	(	PUNCT
gujaf-128	198	15	.000	.000	NUM
gujaf-128	198	16	)	)	PUNCT
gujaf-128	198	17	indicate	indicate	VERB
gujaf-128	198	18	that	that	SCONJ
gujaf-128	198	19	the	the	DET
gujaf-128	198	20	effect	effect	NOUN
gujaf-128	198	21	of	of	ADP
gujaf-128	198	22	audit	audit	NOUN
gujaf-128	198	23	big4	big4	NOUN
gujaf-128	198	24	on	on	ADP
gujaf-128	198	25	rem	rem	X
gujaf-128	198	26	is	be	AUX
gujaf-128	198	27	significant	significant	ADJ
gujaf-128	198	28	.	.	PUNCT
gujaf-128	199	1	these	these	DET
gujaf-128	199	2	results	result	NOUN
gujaf-128	199	3	align	align	VERB
gujaf-128	199	4	with	with	ADP
gujaf-128	199	5	the	the	DET
gujaf-128	199	6	results	result	NOUN
gujaf-128	199	7	of	of	ADP
gujaf-128	199	8	alzoubi	alzoubi	NOUN
gujaf-128	199	9	,	,	PUNCT
gujaf-128	199	10	2015	2015	NUM
gujaf-128	199	11	;	;	PUNCT
gujaf-128	199	12	ibrahim	ibrahim	PROPN
gujaf-128	199	13	et	et	PROPN
gujaf-128	199	14	al	al	PROPN
gujaf-128	199	15	.	.	PROPN
gujaf-128	199	16	2020	2020	NUM
gujaf-128	199	17	,	,	PUNCT
gujaf-128	199	18	who	who	PRON
gujaf-128	199	19	found	find	VERB
gujaf-128	199	20	significant	significant	ADJ
gujaf-128	199	21	effects	effect	NOUN
gujaf-128	199	22	.	.	PUNCT
gujaf-128	200	1	thus	thus	ADV
gujaf-128	200	2	,	,	PUNCT
gujaf-128	200	3	hypothesis	hypothesis	NOUN
gujaf-128	200	4	one	one	NUM
gujaf-128	200	5	,	,	PUNCT
gujaf-128	200	6	which	which	PRON
gujaf-128	200	7	states	state	VERB
gujaf-128	200	8	that	that	SCONJ
gujaf-128	200	9	audit	audit	NOUN
gujaf-128	200	10	has	have	VERB
gujaf-128	200	11	no	no	DET
gujaf-128	200	12	significant	significant	ADJ
gujaf-128	200	13	impact	impact	NOUN
gujaf-128	200	14	on	on	ADP
gujaf-128	200	15	the	the	DET
gujaf-128	200	16	rem	rem	NOUN
gujaf-128	200	17	of	of	ADP
gujaf-128	200	18	listed	list	VERB
gujaf-128	200	19	non	non	ADJ
gujaf-128	200	20	-	-	ADJ
gujaf-128	200	21	financial	financial	ADJ
gujaf-128	200	22	firms	firm	NOUN
gujaf-128	200	23	in	in	ADP
gujaf-128	200	24	nigeria	nigeria	PROPN
gujaf-128	200	25	,	,	PUNCT
gujaf-128	200	26	is	be	AUX
gujaf-128	200	27	rejected	reject	VERB
gujaf-128	200	28	.	.	PUNCT
gujaf-128	201	1	however	however	ADV
gujaf-128	201	2	,	,	PUNCT
gujaf-128	201	3	table	table	NOUN
gujaf-128	201	4	5	5	NUM
gujaf-128	201	5	indicates	indicate	VERB
gujaf-128	201	6	that	that	SCONJ
gujaf-128	201	7	for	for	ADP
gujaf-128	201	8	every	every	DET
gujaf-128	201	9	one	one	NUM
gujaf-128	201	10	-	-	PUNCT
gujaf-128	201	11	year	year	NOUN
gujaf-128	201	12	tenure	tenure	NOUN
gujaf-128	201	13	of	of	ADP
gujaf-128	201	14	an	an	DET
gujaf-128	201	15	auditor	auditor	NOUN
gujaf-128	201	16	(	(	PUNCT
gujaf-128	201	17	audte	audte	PROPN
gujaf-128	201	18	)	)	PUNCT
gujaf-128	201	19	,	,	PUNCT
gujaf-128	201	20	rem	rem	PRON
gujaf-128	201	21	reduces	reduce	VERB
gujaf-128	201	22	by	by	ADP
gujaf-128	201	23	0.02	0.02	NUM
gujaf-128	201	24	.	.	PUNCT
gujaf-128	202	1	the	the	DET
gujaf-128	202	2	tvalue	tvalue	NOUN
gujaf-128	202	3	(	(	PUNCT
gujaf-128	202	4	-0.31	-0.31	X
gujaf-128	202	5	)	)	PUNCT
gujaf-128	202	6	and	and	CCONJ
gujaf-128	202	7	p	p	NOUN
gujaf-128	202	8	-	-	PUNCT
gujaf-128	202	9	value	value	NOUN
gujaf-128	202	10	(	(	PUNCT
gujaf-128	202	11	0.759	0.759	NUM
gujaf-128	202	12	)	)	PUNCT
gujaf-128	202	13	indicate	indicate	VERB
gujaf-128	202	14	that	that	SCONJ
gujaf-128	202	15	the	the	DET
gujaf-128	202	16	effect	effect	NOUN
gujaf-128	202	17	audt	audt	NOUN
gujaf-128	202	18	has	have	AUX
gujaf-128	202	19	on	on	ADP
gujaf-128	202	20	rem	rem	NOUN
gujaf-128	202	21	is	be	AUX
gujaf-128	202	22	insignificant	insignificant	ADJ
gujaf-128	202	23	.	.	PUNCT
gujaf-128	203	1	these	these	DET
gujaf-128	203	2	results	result	NOUN
gujaf-128	203	3	align	align	VERB
gujaf-128	203	4	with	with	ADP
gujaf-128	203	5	soyemi	soyemi	NOUN
gujaf-128	203	6	et	et	PROPN
gujaf-128	203	7	al	al	PROPN
gujaf-128	203	8	.	.	PROPN
gujaf-128	204	1	(	(	PUNCT
gujaf-128	204	2	2020	2020	NUM
gujaf-128	204	3	)	)	PUNCT
gujaf-128	204	4	;	;	PUNCT
gujaf-128	204	5	susanto	susanto	PROPN
gujaf-128	204	6	&	&	CCONJ
gujaf-128	204	7	pradipta	pradipta	PROPN
gujaf-128	204	8	(	(	PUNCT
gujaf-128	204	9	2020	2020	NUM
gujaf-128	204	10	)	)	PUNCT
gujaf-128	204	11	found	find	VERB
gujaf-128	204	12	no	no	DET
gujaf-128	204	13	significant	significant	ADJ
gujaf-128	204	14	impact	impact	NOUN
gujaf-128	204	15	.	.	PUNCT
gujaf-128	205	1	thus	thus	ADV
gujaf-128	205	2	,	,	PUNCT
gujaf-128	205	3	hypothesis	hypothesis	NOUN
gujaf-128	205	4	two	two	NUM
gujaf-128	205	5	is	be	AUX
gujaf-128	205	6	accepted	accept	VERB
gujaf-128	205	7	,	,	PUNCT
gujaf-128	205	8	that	that	PRON
gujaf-128	205	9	depicted	depict	VERB
gujaf-128	205	10	audte	audte	NOUN
gujaf-128	205	11	has	have	VERB
gujaf-128	205	12	no	no	DET
gujaf-128	205	13	considerable	considerable	ADJ
gujaf-128	205	14	effect	effect	NOUN
gujaf-128	205	15	on	on	ADP
gujaf-128	205	16	rem	rem	PROPN
gujaf-128	205	17	.	.	PROPN
gujaf-128	205	18	finally	finally	ADV
gujaf-128	205	19	,	,	PUNCT
gujaf-128	205	20	from	from	ADP
gujaf-128	205	21	table	table	NOUN
gujaf-128	205	22	5	5	NUM
gujaf-128	205	23	,	,	PUNCT
gujaf-128	205	24	the	the	DET
gujaf-128	205	25	results	result	NOUN
gujaf-128	205	26	of	of	ADP
gujaf-128	205	27	control	control	NOUN
gujaf-128	205	28	variables	variable	NOUN
gujaf-128	205	29	also	also	ADV
gujaf-128	205	30	reveal	reveal	VERB
gujaf-128	205	31	a	a	DET
gujaf-128	205	32	positive	positive	ADJ
gujaf-128	205	33	association	association	NOUN
gujaf-128	205	34	between	between	ADP
gujaf-128	205	35	fsize	fsize	NOUN
gujaf-128	205	36	and	and	CCONJ
gujaf-128	205	37	rem	rem	NOUN
gujaf-128	205	38	.	.	PROPN
gujaf-128	206	1	at	at	ADP
gujaf-128	206	2	the	the	DET
gujaf-128	206	3	same	same	ADJ
gujaf-128	206	4	time	time	NOUN
gujaf-128	206	5	,	,	PUNCT
gujaf-128	206	6	it	it	PRON
gujaf-128	206	7	is	be	AUX
gujaf-128	206	8	not	not	PART
gujaf-128	206	9	statistically	statistically	ADV
gujaf-128	206	10	significant	significant	ADJ
gujaf-128	206	11	with	with	ADP
gujaf-128	206	12	fage	fage	NOUN
gujaf-128	206	13	and	and	CCONJ
gujaf-128	206	14	rem	rem	NOUN
gujaf-128	206	15	.	.	NOUN
gujaf-128	206	16	5	5	NUM
gujaf-128	206	17	.	.	NOUN
gujaf-128	206	18	conclusion	conclusion	NOUN
gujaf-128	206	19	and	and	CCONJ
gujaf-128	206	20	recommendation	recommendation	VERB
gujaf-128	206	21	the	the	DET
gujaf-128	206	22	paper	paper	NOUN
gujaf-128	206	23	examines	examine	VERB
gujaf-128	206	24	the	the	DET
gujaf-128	206	25	relationship	relationship	NOUN
gujaf-128	206	26	between	between	ADP
gujaf-128	206	27	audit	audit	NOUN
gujaf-128	206	28	big4	big4	NOUN
gujaf-128	206	29	and	and	CCONJ
gujaf-128	206	30	tenure	tenure	NOUN
gujaf-128	206	31	on	on	ADP
gujaf-128	206	32	real	real	ADJ
gujaf-128	206	33	earnings	earning	NOUN
gujaf-128	206	34	management	management	NOUN
gujaf-128	206	35	in	in	ADP
gujaf-128	206	36	nigerian	nigerian	ADJ
gujaf-128	206	37	non	non	ADJ
gujaf-128	206	38	-	-	ADJ
gujaf-128	206	39	financial	financial	ADJ
gujaf-128	206	40	firms	firm	NOUN
gujaf-128	206	41	.	.	PUNCT
gujaf-128	207	1	to	to	PART
gujaf-128	207	2	achieve	achieve	VERB
gujaf-128	207	3	this	this	DET
gujaf-128	207	4	goal	goal	NOUN
gujaf-128	207	5	,	,	PUNCT
gujaf-128	207	6	we	we	PRON
gujaf-128	207	7	developed	develop	VERB
gujaf-128	207	8	a	a	DET
gujaf-128	207	9	measure	measure	NOUN
gujaf-128	207	10	of	of	ADP
gujaf-128	207	11	rem	rem	PRON
gujaf-128	207	12	based	base	VERB
gujaf-128	207	13	on	on	ADP
gujaf-128	207	14	the	the	DET
gujaf-128	207	15	theory	theory	NOUN
gujaf-128	207	16	of	of	ADP
gujaf-128	207	17	rowchebberry	rowchebberry	NOUN
gujaf-128	207	18	,	,	PUNCT
gujaf-128	207	19	1976	1976	NUM
gujaf-128	207	20	,	,	PUNCT
gujaf-128	207	21	which	which	PRON
gujaf-128	207	22	derived	derive	VERB
gujaf-128	207	23	from	from	ADP
gujaf-128	207	24	the	the	DET
gujaf-128	207	25	cash	cash	NOUN
gujaf-128	207	26	flows	flow	NOUN
gujaf-128	207	27	and	and	CCONJ
gujaf-128	207	28	expenses	expense	NOUN
gujaf-128	207	29	of	of	ADP
gujaf-128	207	30	the	the	DET
gujaf-128	207	31	firms	firm	NOUN
gujaf-128	207	32	.	.	PUNCT
gujaf-128	208	1	we	we	PRON
gujaf-128	208	2	analyzed	analyze	VERB
gujaf-128	208	3	if	if	SCONJ
gujaf-128	208	4	big4	big4	NOUN
gujaf-128	208	5	auditors	auditor	NOUN
gujaf-128	208	6	and	and	CCONJ
gujaf-128	208	7	audit	audit	VERB
gujaf-128	208	8	turnover	turnover	NOUN
gujaf-128	208	9	influence	influence	NOUN
gujaf-128	208	10	rem	rem	VERB
gujaf-128	208	11	within	within	ADP
gujaf-128	208	12	7	7	NUM
gujaf-128	208	13	the	the	DET
gujaf-128	208	14	nigerian	nigerian	ADJ
gujaf-128	208	15	economy	economy	NOUN
gujaf-128	208	16	's	's	PART
gujaf-128	208	17	non	non	ADJ
gujaf-128	208	18	-	-	ADJ
gujaf-128	208	19	financial	financial	ADJ
gujaf-128	208	20	firms	firm	NOUN
gujaf-128	208	21	.	.	PUNCT
gujaf-128	209	1	the	the	DET
gujaf-128	209	2	study	study	NOUN
gujaf-128	209	3	used	use	VERB
gujaf-128	209	4	an	an	DET
gujaf-128	209	5	ols	ol	NOUN
gujaf-128	209	6	regression	regression	NOUN
gujaf-128	209	7	model	model	NOUN
gujaf-128	209	8	similarly	similarly	ADV
gujaf-128	209	9	used	use	VERB
gujaf-128	209	10	by	by	ADP
gujaf-128	209	11	alzoubi	alzoubi	NOUN
gujaf-128	209	12	;	;	PUNCT
gujaf-128	209	13	(	(	PUNCT
gujaf-128	209	14	2016	2016	NUM
gujaf-128	209	15	)	)	PUNCT
gujaf-128	209	16	.	.	PUNCT
gujaf-128	210	1	we	we	PRON
gujaf-128	210	2	used	use	VERB
gujaf-128	210	3	the	the	DET
gujaf-128	210	4	76	76	NUM
gujaf-128	210	5	listed	list	VERB
gujaf-128	210	6	non	non	ADJ
gujaf-128	210	7	-	-	ADJ
gujaf-128	210	8	financial	financial	ADJ
gujaf-128	210	9	firms	firm	NOUN
gujaf-128	210	10	on	on	ADP
gujaf-128	210	11	the	the	DET
gujaf-128	210	12	nigerian	nigerian	ADJ
gujaf-128	210	13	stock	stock	NOUN
gujaf-128	210	14	exchange	exchange	NOUN
gujaf-128	210	15	over	over	ADP
gujaf-128	210	16	ten	ten	NUM
gujaf-128	210	17	years	year	NOUN
gujaf-128	210	18	(	(	PUNCT
gujaf-128	210	19	2010	2010	NUM
gujaf-128	210	20	-	-	SYM
gujaf-128	210	21	2019	2019	NUM
gujaf-128	210	22	)	)	PUNCT
gujaf-128	210	23	and	and	CCONJ
gujaf-128	210	24	found	find	VERB
gujaf-128	210	25	that	that	SCONJ
gujaf-128	210	26	audit	audit	NOUN
gujaf-128	210	27	big4	big4	NOUN
gujaf-128	210	28	has	have	VERB
gujaf-128	210	29	significant	significant	ADJ
gujaf-128	210	30	positive	positive	ADJ
gujaf-128	210	31	effects	effect	NOUN
gujaf-128	210	32	on	on	ADP
gujaf-128	210	33	rem	rem	PROPN
gujaf-128	210	34	.	.	PUNCT
gujaf-128	210	35	however	however	ADV
gujaf-128	210	36	,	,	PUNCT
gujaf-128	210	37	we	we	PRON
gujaf-128	210	38	failed	fail	VERB
gujaf-128	210	39	to	to	PART
gujaf-128	210	40	find	find	VERB
gujaf-128	210	41	any	any	DET
gujaf-128	210	42	substantial	substantial	ADJ
gujaf-128	210	43	impact	impact	NOUN
gujaf-128	210	44	from	from	ADP
gujaf-128	210	45	audit	audit	NOUN
gujaf-128	210	46	tenure	tenure	NOUN
gujaf-128	210	47	on	on	ADP
gujaf-128	210	48	rem	rem	PROPN
gujaf-128	210	49	.	.	PROPN
gujaf-128	210	50	based	base	VERB
gujaf-128	210	51	on	on	ADP
gujaf-128	210	52	the	the	DET
gujaf-128	210	53	results	result	NOUN
gujaf-128	210	54	of	of	ADP
gujaf-128	210	55	this	this	DET
gujaf-128	210	56	study	study	NOUN
gujaf-128	210	57	,	,	PUNCT
gujaf-128	210	58	the	the	DET
gujaf-128	210	59	contributions	contribution	NOUN
gujaf-128	210	60	of	of	ADP
gujaf-128	210	61	this	this	DET
gujaf-128	210	62	paper	paper	NOUN
gujaf-128	210	63	to	to	ADP
gujaf-128	210	64	empirical	empirical	ADJ
gujaf-128	210	65	literature	literature	NOUN
gujaf-128	210	66	are	be	AUX
gujaf-128	210	67	many	many	ADJ
gujaf-128	210	68	.	.	PUNCT
gujaf-128	211	1	first	first	ADV
gujaf-128	211	2	,	,	PUNCT
gujaf-128	211	3	we	we	PRON
gujaf-128	211	4	established	establish	VERB
gujaf-128	211	5	that	that	DET
gujaf-128	211	6	engagement	engagement	NOUN
gujaf-128	211	7	of	of	ADP
gujaf-128	211	8	audit	audit	NOUN
gujaf-128	211	9	big4	big4	NOUN
gujaf-128	211	10	in	in	ADP
gujaf-128	211	11	the	the	DET
gujaf-128	211	12	non	non	ADJ
gujaf-128	211	13	-	-	ADJ
gujaf-128	211	14	financial	financial	ADJ
gujaf-128	211	15	firm	firm	NOUN
gujaf-128	211	16	has	have	VERB
gujaf-128	211	17	a	a	DET
gujaf-128	211	18	significant	significant	ADJ
gujaf-128	211	19	bearing	bearing	NOUN
gujaf-128	211	20	on	on	ADP
gujaf-128	211	21	rem	rem	PROPN
gujaf-128	211	22	.	.	PUNCT
gujaf-128	212	1	we	we	PRON
gujaf-128	212	2	,	,	PUNCT
gujaf-128	212	3	however	however	ADV
gujaf-128	212	4	,	,	PUNCT
gujaf-128	212	5	also	also	ADV
gujaf-128	212	6	failed	fail	VERB
gujaf-128	212	7	to	to	PART
gujaf-128	212	8	establish	establish	VERB
gujaf-128	212	9	that	that	DET
gujaf-128	212	10	audit	audit	NOUN
gujaf-128	212	11	tenure	tenure	NOUN
gujaf-128	212	12	mitigates	mitigate	NOUN
gujaf-128	212	13	rem	rem	VERB
gujaf-128	212	14	.	.	PUNCT
gujaf-128	213	1	these	these	DET
gujaf-128	213	2	results	result	NOUN
gujaf-128	213	3	have	have	VERB
gujaf-128	213	4	policy	policy	NOUN
gujaf-128	213	5	and	and	CCONJ
gujaf-128	213	6	performance	performance	NOUN
gujaf-128	213	7	implications	implication	NOUN
gujaf-128	213	8	,	,	PUNCT
gujaf-128	213	9	future	future	ADJ
gujaf-128	213	10	empirical	empirical	ADJ
gujaf-128	213	11	studies	study	NOUN
gujaf-128	213	12	,	,	PUNCT
gujaf-128	213	13	and	and	CCONJ
gujaf-128	213	14	the	the	DET
gujaf-128	213	15	present	present	ADJ
gujaf-128	213	16	body	body	NOUN
gujaf-128	213	17	of	of	ADP
gujaf-128	213	18	knowledge	knowledge	NOUN
gujaf-128	213	19	(	(	PUNCT
gujaf-128	213	20	conceptual	conceptual	ADJ
gujaf-128	213	21	and	and	CCONJ
gujaf-128	213	22	theoretical	theoretical	ADJ
gujaf-128	213	23	)	)	PUNCT
gujaf-128	213	24	.	.	PUNCT
gujaf-128	214	1	finally	finally	ADV
gujaf-128	214	2	,	,	PUNCT
gujaf-128	214	3	the	the	DET
gujaf-128	214	4	paper	paper	NOUN
gujaf-128	214	5	offers	offer	VERB
gujaf-128	214	6	directions	direction	NOUN
gujaf-128	214	7	for	for	ADP
gujaf-128	214	8	future	future	ADJ
gujaf-128	214	9	empirical	empirical	ADJ
gujaf-128	214	10	studies	study	NOUN
gujaf-128	214	11	.	.	PUNCT
gujaf-128	215	1	the	the	DET
gujaf-128	215	2	sample	sample	NOUN
gujaf-128	215	3	should	should	AUX
gujaf-128	215	4	cover	cover	VERB
gujaf-128	215	5	the	the	DET
gujaf-128	215	6	entire	entire	ADJ
gujaf-128	215	7	financial	financial	ADJ
gujaf-128	215	8	sector	sector	NOUN
gujaf-128	215	9	(	(	PUNCT
gujaf-128	215	10	banks	bank	NOUN
gujaf-128	215	11	,	,	PUNCT
gujaf-128	215	12	insurance	insurance	NOUN
gujaf-128	215	13	,	,	PUNCT
gujaf-128	215	14	mortgage	mortgage	NOUN
gujaf-128	215	15	banks	bank	NOUN
gujaf-128	215	16	,	,	PUNCT
gujaf-128	215	17	possibly	possibly	ADV
gujaf-128	215	18	microfinance	microfinance	NOUN
gujaf-128	215	19	banks	bank	NOUN
gujaf-128	215	20	)	)	PUNCT
gujaf-128	215	21	.	.	PUNCT
gujaf-128	216	1	these	these	PRON
gujaf-128	216	2	would	would	AUX
gujaf-128	216	3	have	have	VERB
gujaf-128	216	4	to	to	PART
gujaf-128	216	5	provide	provide	VERB
gujaf-128	216	6	an	an	DET
gujaf-128	216	7	opportunity	opportunity	NOUN
gujaf-128	216	8	for	for	ADP
gujaf-128	216	9	comparison	comparison	NOUN
gujaf-128	216	10	among	among	ADP
gujaf-128	216	11	different	different	ADJ
gujaf-128	216	12	financial	financial	ADJ
gujaf-128	216	13	institutions	institution	NOUN
gujaf-128	216	14	.	.	PUNCT
gujaf-128	217	1	in	in	ADP
gujaf-128	217	2	addition	addition	NOUN
gujaf-128	217	3	,	,	PUNCT
gujaf-128	217	4	future	future	ADJ
gujaf-128	217	5	research	research	NOUN
gujaf-128	217	6	should	should	AUX
gujaf-128	217	7	examine	examine	VERB
gujaf-128	217	8	the	the	DET
gujaf-128	217	9	effect	effect	NOUN
gujaf-128	217	10	of	of	ADP
gujaf-128	217	11	other	other	ADJ
gujaf-128	217	12	measures	measure	NOUN
gujaf-128	217	13	on	on	ADP
gujaf-128	217	14	earnings	earning	NOUN
gujaf-128	217	15	management	management	NOUN
gujaf-128	217	16	,	,	PUNCT
gujaf-128	217	17	for	for	ADP
gujaf-128	217	18	example	example	NOUN
gujaf-128	217	19	,	,	PUNCT
gujaf-128	217	20	discretionary	discretionary	ADJ
gujaf-128	217	21	accruals	accrual	NOUN
gujaf-128	217	22	.	.	PUNCT
gujaf-128	218	1	ols	ol	NOUN
gujaf-128	218	2	application	application	NOUN
gujaf-128	218	3	is	be	AUX
gujaf-128	218	4	another	another	DET
gujaf-128	218	5	cause	cause	NOUN
gujaf-128	218	6	of	of	ADP
gujaf-128	218	7	worry	worry	NOUN
gujaf-128	218	8	,	,	PUNCT
gujaf-128	218	9	as	as	SCONJ
gujaf-128	218	10	broader	broad	ADJ
gujaf-128	218	11	coverage	coverage	NOUN
gujaf-128	218	12	could	could	AUX
gujaf-128	218	13	have	have	AUX
gujaf-128	218	14	provided	provide	VERB
gujaf-128	218	15	a	a	DET
gujaf-128	218	16	data	data	NOUN
gujaf-128	218	17	set	set	VERB
gujaf-128	218	18	that	that	PRON
gujaf-128	218	19	indicates	indicate	VERB
gujaf-128	218	20	the	the	DET
gujaf-128	218	21	presence	presence	NOUN
gujaf-128	218	22	of	of	ADP
gujaf-128	218	23	panel	panel	NOUN
gujaf-128	218	24	effects	effect	NOUN
gujaf-128	218	25	.	.	PUNCT
gujaf-128	219	1	references	reference	NOUN
gujaf-128	219	2	abid	abid	PROPN
gujaf-128	219	3	,	,	PUNCT
gujaf-128	219	4	a.	a.	NOUN
gujaf-128	219	5	,	,	PUNCT
gujaf-128	219	6	shaique	shaique	NOUN
gujaf-128	219	7	,	,	PUNCT
gujaf-128	219	8	m.	m.	NOUN
gujaf-128	219	9	,	,	PUNCT
gujaf-128	219	10	&	&	CCONJ
gujaf-128	219	11	anwar	anwar	PROPN
gujaf-128	219	12	ul	ul	PROPN
gujaf-128	219	13	haq	haq	PROPN
gujaf-128	219	14	,	,	PUNCT
gujaf-128	219	15	m.	m.	NOUN
gujaf-128	219	16	(	(	PUNCT
gujaf-128	219	17	2018	2018	NUM
gujaf-128	219	18	)	)	PUNCT
gujaf-128	219	19	.	.	PUNCT
gujaf-128	220	1	do	do	AUX
gujaf-128	220	2	big	big	ADJ
gujaf-128	220	3	four	four	NUM
gujaf-128	220	4	auditors	auditor	NOUN
gujaf-128	220	5	always	always	ADV
gujaf-128	220	6	provide	provide	VERB
gujaf-128	220	7	higher	high	ADJ
gujaf-128	220	8	audit	audit	NOUN
gujaf-128	220	9	quality	quality	NOUN
gujaf-128	220	10	?	?	PUNCT
gujaf-128	221	1	evidence	evidence	NOUN
gujaf-128	221	2	from	from	ADP
gujaf-128	221	3	pakistan	pakistan	PROPN
gujaf-128	221	4	.	.	PUNCT
gujaf-128	222	1	international	international	ADJ
gujaf-128	222	2	journal	journal	PROPN
gujaf-128	222	3	of	of	ADP
gujaf-128	222	4	financial	financial	ADJ
gujaf-128	222	5	studies	study	NOUN
gujaf-128	222	6	,	,	PUNCT
gujaf-128	222	7	6(2	6(2	NUM
gujaf-128	222	8	)	)	PUNCT
gujaf-128	222	9	,	,	PUNCT
gujaf-128	222	10	58	58	NUM
gujaf-128	222	11	.	.	PUNCT
gujaf-128	223	1	adamu	adamu	PROPN
gujaf-128	223	2	,	,	PUNCT
gujaf-128	223	3	a.i	a.i	PROPN
gujaf-128	223	4	.	.	PROPN
gujaf-128	223	5	,	,	PUNCT
gujaf-128	223	6	ishak	ishak	PROPN
gujaf-128	223	7	,	,	PUNCT
gujaf-128	223	8	r.b	r.b	PROPN
gujaf-128	223	9	.	.	PROPN
gujaf-128	223	10	,	,	PUNCT
gujaf-128	223	11	&	&	CCONJ
gujaf-128	223	12	chandren	chandren	PROPN
gujaf-128	223	13	,	,	PUNCT
gujaf-128	223	14	s.a	s.a	PROPN
gujaf-128	223	15	(	(	PUNCT
gujaf-128	223	16	2017	2017	NUM
gujaf-128	223	17	)	)	PUNCT
gujaf-128	223	18	.	.	PUNCT
gujaf-128	224	1	the	the	DET
gujaf-128	224	2	effect	effect	NOUN
gujaf-128	224	3	of	of	ADP
gujaf-128	224	4	board	board	NOUN
gujaf-128	224	5	attributes	attribute	VERB
gujaf-128	224	6	on	on	ADP
gujaf-128	224	7	real	real	ADJ
gujaf-128	224	8	earnings	earning	NOUN
gujaf-128	224	9	management	management	NOUN
gujaf-128	224	10	in	in	ADP
gujaf-128	224	11	nigerian	nigerian	ADJ
gujaf-128	224	12	financial	financial	ADJ
gujaf-128	224	13	institutions	institution	NOUN
gujaf-128	224	14	,	,	PUNCT
gujaf-128	224	15	international	international	ADJ
gujaf-128	224	16	journal	journal	NOUN
gujaf-128	224	17	of	of	ADP
gujaf-128	224	18	accounting	accounting	NOUN
gujaf-128	224	19	,	,	PUNCT
gujaf-128	224	20	business	business	NOUN
gujaf-128	224	21	,	,	PUNCT
gujaf-128	224	22	finance	finance	NOUN
gujaf-128	224	23	.	.	PUNCT
gujaf-128	225	1	res	re	NOUN
gujaf-128	225	2	.	.	PROPN
gujaf-128	225	3	,	,	PUNCT
gujaf-128	225	4	1(1	1(1	NUM
gujaf-128	225	5	)	)	PUNCT
gujaf-128	225	6	,	,	PUNCT
gujaf-128	225	7	76–83	76–83	NUM
gujaf-128	225	8	.	.	PUNCT
gujaf-128	225	9	adeyemi	adeyemi	ADV
gujaf-128	225	10	,	,	PUNCT
gujaf-128	225	11	s.b	s.b	PROPN
gujaf-128	225	12	.	.	PROPN
gujaf-128	225	13	,	,	PUNCT
gujaf-128	225	14	&	&	CCONJ
gujaf-128	225	15	fagbemi	fagbemi	PROPN
gujaf-128	225	16	,	,	PUNCT
gujaf-128	225	17	t.o	t.o	PROPN
gujaf-128	225	18	.	.	PROPN
gujaf-128	226	1	(	(	PUNCT
gujaf-128	226	2	2010	2010	NUM
gujaf-128	226	3	)	)	PUNCT
gujaf-128	226	4	.	.	PUNCT
gujaf-128	227	1	audit	audit	NOUN
gujaf-128	227	2	quality	quality	NOUN
gujaf-128	227	3	,	,	PUNCT
gujaf-128	227	4	corporate	corporate	ADJ
gujaf-128	227	5	governance	governance	NOUN
gujaf-128	227	6	and	and	CCONJ
gujaf-128	227	7	firm	firm	ADJ
gujaf-128	227	8	characteristics	characteristic	NOUN
gujaf-128	227	9	in	in	ADP
gujaf-128	227	10	nigeria	nigeria	PROPN
gujaf-128	227	11	.	.	PUNCT
gujaf-128	228	1	international	international	ADJ
gujaf-128	228	2	journal	journal	PROPN
gujaf-128	228	3	of	of	ADP
gujaf-128	228	4	business	business	NOUN
gujaf-128	228	5	and	and	CCONJ
gujaf-128	228	6	management	management	NOUN
gujaf-128	228	7	,	,	PUNCT
gujaf-128	228	8	5	5	NUM
gujaf-128	228	9	(	(	PUNCT
gujaf-128	228	10	5	5	NUM
gujaf-128	228	11	)	)	PUNCT
gujaf-128	228	12	,	,	PUNCT
gujaf-128	228	13	169	169	NUM
gujaf-128	228	14	–	–	SYM
gujaf-128	228	15	179	179	NUM
gujaf-128	228	16	.	.	PUNCT
gujaf-128	229	1	admati	admati	PROPN
gujaf-128	229	2	,	,	PUNCT
gujaf-128	229	3	a.r	a.r	PROPN
gujaf-128	229	4	.	.	PROPN
gujaf-128	229	5	,	,	PUNCT
gujaf-128	229	6	(	(	PUNCT
gujaf-128	229	7	2017	2017	NUM
gujaf-128	229	8	)	)	PUNCT
gujaf-128	229	9	.	.	PUNCT
gujaf-128	230	1	a	a	DET
gujaf-128	230	2	skeptical	skeptical	ADJ
gujaf-128	230	3	view	view	NOUN
gujaf-128	230	4	of	of	ADP
gujaf-128	230	5	financialized	financialize	VERB
gujaf-128	230	6	corporate	corporate	ADJ
gujaf-128	230	7	governance	governance	NOUN
gujaf-128	230	8	,	,	PUNCT
gujaf-128	230	9	international	international	ADJ
gujaf-128	230	10	journal	journal	NOUN
gujaf-128	230	11	,	,	PUNCT
gujaf-128	230	12	econonomics	econonomic	NOUN
gujaf-128	230	13	perspect	perspect	NOUN
gujaf-128	230	14	,	,	PUNCT
gujaf-128	230	15	31(3),131–150	31(3),131–150	PROPN
gujaf-128	230	16	.	.	PUNCT
gujaf-128	230	17	agyei	agyei	PROPN
gujaf-128	230	18	-	-	PUNCT
gujaf-128	230	19	mensah	mensah	PROPN
gujaf-128	230	20	,	,	PUNCT
gujaf-128	230	21	b.k	b.k	PROPN
gujaf-128	230	22	.	.	PUNCT
gujaf-128	231	1	(	(	PUNCT
gujaf-128	231	2	2019	2019	NUM
gujaf-128	231	3	)	)	PUNCT
gujaf-128	231	4	.	.	PUNCT
gujaf-128	232	1	the	the	DET
gujaf-128	232	2	effect	effect	NOUN
gujaf-128	232	3	of	of	ADP
gujaf-128	232	4	audit	audit	NOUN
gujaf-128	232	5	committee	committee	NOUN
gujaf-128	232	6	effectiveness	effectiveness	NOUN
gujaf-128	232	7	and	and	CCONJ
gujaf-128	232	8	audit	audit	NOUN
gujaf-128	232	9	quality	quality	NOUN
gujaf-128	232	10	on	on	ADP
gujaf-128	232	11	corporate	corporate	ADJ
gujaf-128	232	12	voluntary	voluntary	ADJ
gujaf-128	232	13	disclosure	disclosure	NOUN
gujaf-128	232	14	quality	quality	NOUN
gujaf-128	232	15	.	.	PUNCT
gujaf-128	233	1	african	african	ADJ
gujaf-128	233	2	journal	journal	PROPN
gujaf-128	233	3	of	of	ADP
gujaf-128	233	4	economic	economic	ADJ
gujaf-128	233	5	and	and	CCONJ
gujaf-128	233	6	management	management	NOUN
gujaf-128	233	7	studies	study	NOUN
gujaf-128	233	8	.	.	PUNCT
gujaf-128	234	1	ajona	ajona	PROPN
gujaf-128	234	2	,	,	PUNCT
gujaf-128	234	3	l.	l.	PROPN
gujaf-128	234	4	a.	a.	PROPN
gujaf-128	234	5	,	,	PUNCT
gujaf-128	234	6	dallo	dallo	PROPN
gujaf-128	234	7	,	,	PUNCT
gujaf-128	234	8	f.	f.	PROPN
gujaf-128	234	9	l.	l.	PROPN
gujaf-128	234	10	,	,	PUNCT
gujaf-128	234	11	&	&	CCONJ
gujaf-128	234	12	alegria	alegria	PROPN
gujaf-128	234	13	,	,	PUNCT
gujaf-128	234	14	s.	s.	PROPN
gujaf-128	234	15	s.	s.	PROPN
gujaf-128	234	16	(	(	PUNCT
gujaf-128	234	17	2008	2008	NUM
gujaf-128	234	18	)	)	PUNCT
gujaf-128	234	19	.	.	PUNCT
gujaf-128	235	1	discretionary	discretionary	ADJ
gujaf-128	235	2	accruals	accrual	NOUN
gujaf-128	235	3	and	and	CCONJ
gujaf-128	235	4	auditor	auditor	NOUN
gujaf-128	235	5	behaviour	behaviour	NOUN
gujaf-128	235	6	in	in	ADP
gujaf-128	235	7	code	code	NOUN
gujaf-128	235	8	-	-	PUNCT
gujaf-128	235	9	law	law	NOUN
gujaf-128	235	10	contexts	contexts	NOUN
gujaf-128	235	11	:	:	PUNCT
gujaf-128	235	12	an	an	DET
gujaf-128	235	13	application	application	NOUN
gujaf-128	235	14	to	to	ADP
gujaf-128	235	15	failing	fail	VERB
gujaf-128	235	16	spanish	spanish	ADJ
gujaf-128	235	17	firms	firm	NOUN
gujaf-128	235	18	.	.	PUNCT
gujaf-128	236	1	european	european	ADJ
gujaf-128	236	2	accounting	accounting	PROPN
gujaf-128	236	3	review	review	PROPN
gujaf-128	236	4	,	,	PUNCT
gujaf-128	236	5	17(4	17(4	NUM
gujaf-128	236	6	)	)	PUNCT
gujaf-128	236	7	,	,	PUNCT
gujaf-128	236	8	641	641	NUM
gujaf-128	236	9	-	-	SYM
gujaf-128	236	10	666	666	NUM
gujaf-128	236	11	.	.	PUNCT
gujaf-128	237	1	alao	alao	PROPN
gujaf-128	237	2	,	,	PUNCT
gujaf-128	237	3	b.	b.	PROPN
gujaf-128	237	4	b.	b.	PROPN
gujaf-128	237	5	,	,	PUNCT
gujaf-128	237	6	&	&	CCONJ
gujaf-128	237	7	gbolagade	gbolagade	PROPN
gujaf-128	237	8	,	,	PUNCT
gujaf-128	237	9	o.	o.	PROPN
gujaf-128	237	10	l.	l.	PROPN
gujaf-128	237	11	(	(	PUNCT
gujaf-128	237	12	2019	2019	NUM
gujaf-128	237	13	)	)	PUNCT
gujaf-128	237	14	.	.	PUNCT
gujaf-128	238	1	the	the	DET
gujaf-128	238	2	influence	influence	NOUN
gujaf-128	238	3	of	of	ADP
gujaf-128	238	4	audit	audit	NOUN
gujaf-128	238	5	quality	quality	NOUN
gujaf-128	238	6	on	on	ADP
gujaf-128	238	7	earnings	earning	NOUN
gujaf-128	238	8	management	management	NOUN
gujaf-128	238	9	among	among	ADP
gujaf-128	238	10	listed	list	VERB
gujaf-128	238	11	oil	oil	NOUN
gujaf-128	238	12	and	and	CCONJ
gujaf-128	238	13	gas	gas	NOUN
gujaf-128	238	14	companies	company	NOUN
gujaf-128	238	15	in	in	ADP
gujaf-128	238	16	nigeria	nigeria	PROPN
gujaf-128	238	17	.	.	PUNCT
gujaf-128	239	1	international	international	ADJ
gujaf-128	239	2	journal	journal	PROPN
gujaf-128	239	3	of	of	ADP
gujaf-128	239	4	academic	academic	ADJ
gujaf-128	239	5	and	and	CCONJ
gujaf-128	239	6	applied	applied	ADJ
gujaf-128	239	7	research	research	NOUN
gujaf-128	239	8	,	,	PUNCT
gujaf-128	239	9	issn	issn	PROPN
gujaf-128	239	10	,	,	PUNCT
gujaf-128	239	11	2643	2643	NUM
gujaf-128	239	12	-	-	SYM
gujaf-128	239	13	9603	9603	NUM
gujaf-128	239	14	.	.	PUNCT
gujaf-128	240	1	alhadab	alhadab	PROPN
gujaf-128	240	2	,	,	PUNCT
gujaf-128	240	3	m.	m.	NOUN
gujaf-128	240	4	,	,	PUNCT
gujaf-128	240	5	clacher	clacher	PROPN
gujaf-128	240	6	,	,	PUNCT
gujaf-128	240	7	i.	i.	PROPN
gujaf-128	240	8	,	,	PUNCT
gujaf-128	240	9	&	&	CCONJ
gujaf-128	240	10	keasey	keasey	PROPN
gujaf-128	240	11	,	,	PUNCT
gujaf-128	240	12	k.	k.	PROPN
gujaf-128	240	13	(	(	PUNCT
gujaf-128	240	14	2015	2015	NUM
gujaf-128	240	15	)	)	PUNCT
gujaf-128	240	16	.	.	PUNCT
gujaf-128	241	1	real	real	ADJ
gujaf-128	241	2	and	and	CCONJ
gujaf-128	241	3	accrual	accrual	ADJ
gujaf-128	241	4	earnings	earning	NOUN
gujaf-128	241	5	management	management	NOUN
gujaf-128	241	6	and	and	CCONJ
gujaf-128	241	7	ipo	ipo	NOUN
gujaf-128	241	8	failure	failure	NOUN
gujaf-128	241	9	risk	risk	NOUN
gujaf-128	241	10	,	,	PUNCT
gujaf-128	241	11	account	account	NOUN
gujaf-128	241	12	.	.	PUNCT
gujaf-128	242	1	bus	bus	NOUN
gujaf-128	242	2	.	.	PUNCT
gujaf-128	243	1	res	re	NOUN
gujaf-128	243	2	.	.	PROPN
gujaf-128	243	3	,	,	PUNCT
gujaf-128	243	4	45(1	45(1	PROPN
gujaf-128	243	5	)	)	PUNCT
gujaf-128	243	6	,	,	PUNCT
gujaf-128	243	7	55–92	55–92	NUM
gujaf-128	243	8	.	.	PUNCT
gujaf-128	243	9	almashaqbeh	almashaqbeh	PROPN
gujaf-128	243	10	,	,	PUNCT
gujaf-128	243	11	a.	a.	NOUN
gujaf-128	243	12	,	,	PUNCT
gujaf-128	243	13	shaari	shaari	PROPN
gujaf-128	243	14	,	,	PUNCT
gujaf-128	243	15	h.	h.	PROPN
gujaf-128	243	16	,	,	PUNCT
gujaf-128	243	17	&	&	CCONJ
gujaf-128	243	18	abdul	abdul	PROPN
gujaf-128	243	19	-	-	PUNCT
gujaf-128	243	20	jabbar	jabbar	PROPN
gujaf-128	243	21	,	,	PUNCT
gujaf-128	243	22	h.	h.	PROPN
gujaf-128	243	23	(	(	PUNCT
gujaf-128	243	24	2019	2019	NUM
gujaf-128	243	25	)	)	PUNCT
gujaf-128	243	26	.	.	PUNCT
gujaf-128	244	1	the	the	DET
gujaf-128	244	2	effect	effect	NOUN
gujaf-128	244	3	of	of	ADP
gujaf-128	244	4	board	board	NOUN
gujaf-128	244	5	diversity	diversity	NOUN
gujaf-128	244	6	on	on	ADP
gujaf-128	244	7	real	real	ADJ
gujaf-128	244	8	earnings	earning	NOUN
gujaf-128	244	9	management	management	NOUN
gujaf-128	244	10	:	:	PUNCT
gujaf-128	244	11	empirical	empirical	ADJ
gujaf-128	244	12	evidence	evidence	NOUN
gujaf-128	244	13	from	from	ADP
gujaf-128	244	14	jordan	jordan	PROPN
gujaf-128	244	15	.	.	PUNCT
gujaf-128	245	1	international	international	ADJ
gujaf-128	245	2	journal	journal	PROPN
gujaf-128	245	3	of	of	ADP
gujaf-128	245	4	financial	financial	ADJ
gujaf-128	245	5	research	research	NOUN
gujaf-128	245	6	,	,	PUNCT
gujaf-128	245	7	11(5	11(5	NUM
gujaf-128	245	8	)	)	PUNCT
gujaf-128	245	9	,	,	PUNCT
gujaf-128	245	10	495	495	NUM
gujaf-128	245	11	-	-	SYM
gujaf-128	245	12	508	508	NUM
gujaf-128	245	13	.	.	PUNCT
gujaf-128	246	1	alzoubi	alzoubi	PROPN
gujaf-128	246	2	,	,	PUNCT
gujaf-128	246	3	e.	e.	PROPN
gujaf-128	246	4	s.	s.	PROPN
gujaf-128	246	5	s.	s.	PROPN
gujaf-128	246	6	(	(	PUNCT
gujaf-128	246	7	2016	2016	NUM
gujaf-128	246	8	)	)	PUNCT
gujaf-128	246	9	.	.	PUNCT
gujaf-128	247	1	audit	audit	NOUN
gujaf-128	247	2	quality	quality	NOUN
gujaf-128	247	3	and	and	CCONJ
gujaf-128	247	4	earnings	earning	NOUN
gujaf-128	247	5	management	management	NOUN
gujaf-128	247	6	:	:	PUNCT
gujaf-128	247	7	evidence	evidence	NOUN
gujaf-128	247	8	from	from	ADP
gujaf-128	247	9	jordan	jordan	PROPN
gujaf-128	247	10	.	.	PUNCT
gujaf-128	248	1	journal	journal	PROPN
gujaf-128	248	2	of	of	ADP
gujaf-128	248	3	applied	apply	VERB
gujaf-128	248	4	accounting	accounting	NOUN
gujaf-128	248	5	research	research	NOUN
gujaf-128	248	6	,	,	PUNCT
gujaf-128	248	7	17(2	17(2	NUM
gujaf-128	248	8	)	)	PUNCT
gujaf-128	248	9	,	,	PUNCT
gujaf-128	248	10	170	170	NUM
gujaf-128	248	11	-	-	SYM
gujaf-128	248	12	189	189	NUM
gujaf-128	248	13	.	.	PUNCT
gujaf-128	249	1	doi	doi	PROPN
gujaf-128	249	2	10.1108	10.1108	NUM
gujaf-128	249	3	/	/	SYM
gujaf-128	249	4	jaar-09	jaar-09	PROPN
gujaf-128	249	5	-	-	PUNCT
gujaf-128	249	6	2014	2014	NUM
gujaf-128	249	7	-	-	SYM
gujaf-128	249	8	0089	0089	NUM
gujaf-128	249	9	.	.	PUNCT
gujaf-128	250	1	anderson	anderson	PROPN
gujaf-128	250	2	,	,	PUNCT
gujaf-128	250	3	u.	u.	PROPN
gujaf-128	250	4	,	,	PUNCT
gujaf-128	250	5	kadous	kadous	ADJ
gujaf-128	250	6	,	,	PUNCT
gujaf-128	250	7	k.	k.	PROPN
gujaf-128	250	8	,	,	PUNCT
gujaf-128	250	9	&	&	CCONJ
gujaf-128	250	10	koonce	koonce	PROPN
gujaf-128	250	11	,	,	PUNCT
gujaf-128	250	12	l.	l.	PROPN
gujaf-128	250	13	(	(	PUNCT
gujaf-128	250	14	2001	2001	NUM
gujaf-128	250	15	)	)	PUNCT
gujaf-128	250	16	.	.	PUNCT
gujaf-128	251	1	the	the	DET
gujaf-128	251	2	role	role	NOUN
gujaf-128	251	3	of	of	ADP
gujaf-128	251	4	reporting	reporting	NOUN
gujaf-128	251	5	incentives	incentive	NOUN
gujaf-128	251	6	and	and	CCONJ
gujaf-128	251	7	quantification	quantification	NOUN
gujaf-128	251	8	in	in	ADP
gujaf-128	251	9	auditors	auditor	NOUN
gujaf-128	251	10	'	'	PART
gujaf-128	251	11	evaluations	evaluation	NOUN
gujaf-128	251	12	of	of	ADP
gujaf-128	251	13	earnings	earning	NOUN
gujaf-128	251	14	fluctuations	fluctuation	NOUN
gujaf-128	251	15	.	.	PUNCT
gujaf-128	252	1	available	available	ADJ
gujaf-128	252	2	at	at	ADP
gujaf-128	252	3	ssrn	ssrn	PROPN
gujaf-128	252	4	276570	276570	NUM
gujaf-128	252	5	.	.	PUNCT
gujaf-128	253	1	alvin	alvin	PROPN
gujaf-128	253	2	a.	a.	PROPN
gujaf-128	253	3	arens	arens	PROPN
gujaf-128	253	4	,	,	PUNCT
gujaf-128	253	5	randal	randal	PROPN
gujaf-128	253	6	j.	j.	PROPN
gujaf-128	253	7	elder	elder	PROPN
gujaf-128	253	8	,	,	PUNCT
gujaf-128	253	9	mark	mark	PROPN
gujaf-128	253	10	beasley	beasley	PROPN
gujaf-128	253	11	(	(	PUNCT
gujaf-128	253	12	2012	2012	NUM
gujaf-128	253	13	)	)	PUNCT
gujaf-128	253	14	.	.	PUNCT
gujaf-128	254	1	auditing	auditing	NOUN
gujaf-128	254	2	and	and	CCONJ
gujaf-128	254	3	assurance	assurance	NOUN
gujaf-128	254	4	services	service	NOUN
gujaf-128	254	5	..	..	PUNCT
gujaf-128	254	6	an	an	DET
gujaf-128	254	7	integrated	integrated	ADJ
gujaf-128	254	8	approach	approach	NOUN
gujaf-128	254	9	,	,	PUNCT
gujaf-128	254	10	14th	14th	ADJ
gujaf-128	254	11	edition	edition	NOUN
gujaf-128	254	12	-	-	PUNCT
gujaf-128	254	13	boston	boston	PROPN
gujaf-128	254	14	_	_	PUNCT
gujaf-128	254	15	prentice	prentice	PROPN
gujaf-128	254	16	hall	hall	PROPN
gujaf-128	254	17	8	8	NUM
gujaf-128	254	18	badawi	badawi	ADJ
gujaf-128	254	19	,	,	PUNCT
gujaf-128	254	20	i.	i.	NOUN
gujaf-128	254	21	m.	m.	PROPN
gujaf-128	254	22	(	(	PUNCT
gujaf-128	254	23	2008	2008	NUM
gujaf-128	254	24	)	)	PUNCT
gujaf-128	254	25	.	.	PUNCT
gujaf-128	255	1	motives	motive	NOUN
gujaf-128	255	2	and	and	CCONJ
gujaf-128	255	3	consequences	consequence	NOUN
gujaf-128	255	4	of	of	ADP
gujaf-128	255	5	fraudulent	fraudulent	ADJ
gujaf-128	255	6	financial	financial	ADJ
gujaf-128	255	7	reporting	reporting	NOUN
gujaf-128	255	8	,	,	PUNCT
gujaf-128	255	9	paper	paper	NOUN
gujaf-128	255	10	presented	present	VERB
gujaf-128	255	11	at	at	ADP
gujaf-128	255	12	the	the	DET
gujaf-128	255	13	17th	17th	ADJ
gujaf-128	255	14	annual	annual	ADJ
gujaf-128	255	15	convention	convention	NOUN
gujaf-128	255	16	of	of	ADP
gujaf-128	255	17	the	the	DET
gujaf-128	255	18	global	global	ADJ
gujaf-128	255	19	awareness	awareness	PROPN
gujaf-128	255	20	society	society	PROPN
gujaf-128	255	21	international	international	PROPN
gujaf-128	255	22	,	,	PUNCT
gujaf-128	255	23	110	110	NUM
gujaf-128	255	24	-	-	SYM
gujaf-128	255	25	123	123	NUM
gujaf-128	255	26	.	.	PUNCT
gujaf-128	256	1	be’dard	be’dard	PROPN
gujaf-128	256	2	,	,	PUNCT
gujaf-128	256	3	j.	j.	PROPN
gujaf-128	256	4	,	,	PUNCT
gujaf-128	256	5	chtourou	chtourou	PROPN
gujaf-128	256	6	,	,	PUNCT
gujaf-128	256	7	s.m	s.m	PROPN
gujaf-128	256	8	.	.	PROPN
gujaf-128	256	9	,	,	PUNCT
gujaf-128	256	10	&	&	CCONJ
gujaf-128	256	11	courteau	courteau	PROPN
gujaf-128	256	12	,	,	PUNCT
gujaf-128	256	13	l.	l.	PROPN
gujaf-128	256	14	(	(	PUNCT
gujaf-128	256	15	2004	2004	NUM
gujaf-128	256	16	)	)	PUNCT
gujaf-128	256	17	.	.	PUNCT
gujaf-128	257	1	the	the	DET
gujaf-128	257	2	effect	effect	NOUN
gujaf-128	257	3	of	of	ADP
gujaf-128	257	4	audit	audit	NOUN
gujaf-128	257	5	committee	committee	NOUN
gujaf-128	257	6	expertise	expertise	NOUN
gujaf-128	257	7	,	,	PUNCT
gujaf-128	257	8	independence	independence	NOUN
gujaf-128	257	9	,	,	PUNCT
gujaf-128	257	10	and	and	CCONJ
gujaf-128	257	11	activity	activity	NOUN
gujaf-128	257	12	on	on	ADP
gujaf-128	257	13	aggressive	aggressive	ADJ
gujaf-128	257	14	earnings	earning	NOUN
gujaf-128	257	15	management	management	NOUN
gujaf-128	257	16	.	.	PUNCT
gujaf-128	258	1	auditing	auditing	NOUN
gujaf-128	258	2	:	:	PUNCT
gujaf-128	258	3	journal	journal	NOUN
gujaf-128	258	4	of	of	ADP
gujaf-128	258	5	practice	practice	NOUN
gujaf-128	258	6	and	and	CCONJ
gujaf-128	258	7	theory	theory	NOUN
gujaf-128	258	8	,	,	PUNCT
gujaf-128	258	9	23	23	NUM
gujaf-128	258	10	,	,	PUNCT
gujaf-128	258	11	13	13	NUM
gujaf-128	258	12	-	-	SYM
gujaf-128	258	13	35	35	NUM
gujaf-128	258	14	.	.	PUNCT
gujaf-128	259	1	brown	brown	PROPN
gujaf-128	259	2	,	,	PUNCT
gujaf-128	259	3	a.	a.	NOUN
gujaf-128	259	4	(	(	PUNCT
gujaf-128	259	5	2013	2013	NUM
gujaf-128	259	6	)	)	PUNCT
gujaf-128	259	7	.	.	PUNCT
gujaf-128	260	1	understanding	understand	VERB
gujaf-128	260	2	pharmaceutical	pharmaceutical	ADJ
gujaf-128	260	3	research	research	NOUN
gujaf-128	260	4	manipulation	manipulation	NOUN
gujaf-128	260	5	in	in	ADP
gujaf-128	260	6	the	the	DET
gujaf-128	260	7	context	context	NOUN
gujaf-128	260	8	of	of	ADP
gujaf-128	260	9	accounting	accounting	NOUN
gujaf-128	260	10	manipulation	manipulation	NOUN
gujaf-128	260	11	,	,	PUNCT
gujaf-128	260	12	j.	j.	PROPN
gujaf-128	260	13	law	law	PROPN
gujaf-128	260	14	,	,	PUNCT
gujaf-128	260	15	med	med	PROPN
gujaf-128	260	16	.	.	PUNCT
gujaf-128	260	17	ethics	ethic	NOUN
gujaf-128	260	18	,	,	PUNCT
gujaf-128	260	19	41(3	41(3	NUM
gujaf-128	260	20	)	)	PUNCT
gujaf-128	260	21	,	,	PUNCT
gujaf-128	260	22	611–619	611–619	NUM
gujaf-128	260	23	.	.	PUNCT
gujaf-128	261	1	chi	chi	PROPN
gujaf-128	261	2	,	,	PUNCT
gujaf-128	261	3	w.	w.	PROPN
gujaf-128	261	4	,	,	PUNCT
gujaf-128	261	5	lisic	lisic	PROPN
gujaf-128	261	6	,	,	PUNCT
gujaf-128	261	7	l.l	l.l	PROPN
gujaf-128	261	8	.	.	PROPN
gujaf-128	261	9	,	,	PUNCT
gujaf-128	261	10	&	&	CCONJ
gujaf-128	261	11	pevzner	pevzner	NOUN
gujaf-128	261	12	,	,	PUNCT
gujaf-128	261	13	m	m	PROPN
gujaf-128	261	14	(	(	PUNCT
gujaf-128	261	15	2011	2011	NUM
gujaf-128	261	16	)	)	PUNCT
gujaf-128	261	17	.	.	PUNCT
gujaf-128	262	1	is	be	AUX
gujaf-128	262	2	enhanced	enhance	VERB
gujaf-128	262	3	audit	audit	NOUN
gujaf-128	262	4	quality	quality	NOUN
gujaf-128	262	5	associated	associate	VERB
gujaf-128	262	6	with	with	ADP
gujaf-128	262	7	greater	great	ADJ
gujaf-128	262	8	real	real	ADJ
gujaf-128	262	9	earnings	earning	NOUN
gujaf-128	262	10	management	management	NOUN
gujaf-128	262	11	?	?	PUNCT
gujaf-128	263	1	account	account	NOUN
gujaf-128	263	2	horizons	horizon	NOUN
gujaf-128	263	3	,	,	PUNCT
gujaf-128	263	4	25(2	25(2	NUM
gujaf-128	263	5	)	)	PUNCT
gujaf-128	263	6	,	,	PUNCT
gujaf-128	263	7	315–335	315–335	NUM
gujaf-128	263	8	.	.	PUNCT
gujaf-128	264	1	ching	ching	PROPN
gujaf-128	264	2	,	,	PUNCT
gujaf-128	264	3	c.	c.	PROPN
gujaf-128	264	4	p.	p.	PROPN
gujaf-128	264	5	,	,	PUNCT
gujaf-128	264	6	teh	teh	PROPN
gujaf-128	264	7	,	,	PUNCT
gujaf-128	264	8	b.	b.	PROPN
gujaf-128	264	9	h.	h.	PROPN
gujaf-128	264	10	,	,	PUNCT
gujaf-128	264	11	san	san	PROPN
gujaf-128	264	12	,	,	PUNCT
gujaf-128	264	13	o.	o.	PROPN
gujaf-128	264	14	t.	t.	PROPN
gujaf-128	264	15	,	,	PUNCT
gujaf-128	264	16	&	&	CCONJ
gujaf-128	264	17	hoe	hoe	PROPN
gujaf-128	264	18	,	,	PUNCT
gujaf-128	264	19	h.	h.	PROPN
gujaf-128	264	20	y.	y.	PROPN
gujaf-128	264	21	(	(	PUNCT
gujaf-128	264	22	2015	2015	NUM
gujaf-128	264	23	)	)	PUNCT
gujaf-128	264	24	.	.	PUNCT
gujaf-128	265	1	the	the	DET
gujaf-128	265	2	relationship	relationship	NOUN
gujaf-128	265	3	among	among	ADP
gujaf-128	265	4	audit	audit	NOUN
gujaf-128	265	5	quality	quality	NOUN
gujaf-128	265	6	,	,	PUNCT
gujaf-128	265	7	earnings	earning	NOUN
gujaf-128	265	8	management	management	NOUN
gujaf-128	265	9	,	,	PUNCT
gujaf-128	265	10	and	and	CCONJ
gujaf-128	265	11	financial	financial	ADJ
gujaf-128	265	12	performance	performance	NOUN
gujaf-128	265	13	of	of	ADP
gujaf-128	265	14	malaysian	malaysian	ADJ
gujaf-128	265	15	public	public	ADJ
gujaf-128	265	16	listed	list	VERB
gujaf-128	265	17	companies	company	NOUN
gujaf-128	265	18	.	.	PUNCT
gujaf-128	266	1	international	international	ADJ
gujaf-128	266	2	journal	journal	PROPN
gujaf-128	266	3	of	of	ADP
gujaf-128	266	4	economics	economics	PROPN
gujaf-128	266	5	&	&	CCONJ
gujaf-128	266	6	management	management	NOUN
gujaf-128	266	7	,	,	PUNCT
gujaf-128	266	8	9(1	9(1	NUM
gujaf-128	266	9	)	)	PUNCT
gujaf-128	266	10	.	.	PUNCT
gujaf-128	267	1	cohen	cohen	PROPN
gujaf-128	267	2	,	,	PUNCT
gujaf-128	267	3	d.	d.	PROPN
gujaf-128	267	4	a.	a.	PROPN
gujaf-128	267	5	,	,	PUNCT
gujaf-128	267	6	&	&	CCONJ
gujaf-128	267	7	zarowin	zarowin	PROPN
gujaf-128	267	8	,	,	PUNCT
gujaf-128	267	9	p.	p.	NOUN
gujaf-128	267	10	(	(	PUNCT
gujaf-128	267	11	2008	2008	NUM
gujaf-128	267	12	)	)	PUNCT
gujaf-128	267	13	.	.	PUNCT
gujaf-128	268	1	economic	economic	ADJ
gujaf-128	268	2	consequences	consequence	NOUN
gujaf-128	268	3	of	of	ADP
gujaf-128	268	4	real	real	ADJ
gujaf-128	268	5	and	and	CCONJ
gujaf-128	268	6	accrual	accrual	ADJ
gujaf-128	268	7	-	-	PUNCT
gujaf-128	268	8	based	base	VERB
gujaf-128	268	9	earnings	earning	NOUN
gujaf-128	268	10	management	management	NOUN
gujaf-128	268	11	activities	activity	NOUN
gujaf-128	268	12	.	.	PUNCT
gujaf-128	269	1	the	the	DET
gujaf-128	269	2	accounting	accounting	NOUN
gujaf-128	269	3	review	review	PROPN
gujaf-128	269	4	,	,	PUNCT
gujaf-128	269	5	83(1	83(1	PROPN
gujaf-128	269	6	)	)	PUNCT
gujaf-128	269	7	,	,	PUNCT
gujaf-128	269	8	758	758	NUM
gujaf-128	269	9	-	-	SYM
gujaf-128	269	10	787	787	NUM
gujaf-128	269	11	.	.	PUNCT
gujaf-128	270	1	deangelo	deangelo	PROPN
gujaf-128	270	2	,	,	PUNCT
gujaf-128	270	3	l.e	l.e	PROPN
gujaf-128	270	4	.	.	PROPN
gujaf-128	270	5	(	(	PUNCT
gujaf-128	270	6	1981	1981	NUM
gujaf-128	270	7	)	)	PUNCT
gujaf-128	270	8	.	.	PUNCT
gujaf-128	271	1	―auditor	―auditor	NOUN
gujaf-128	271	2	size	size	NOUN
gujaf-128	271	3	and	and	CCONJ
gujaf-128	271	4	audit	audit	NOUN
gujaf-128	271	5	quality‖	quality‖	NUM
gujaf-128	271	6	,	,	PUNCT
gujaf-128	271	7	journal	journal	NOUN
gujaf-128	271	8	of	of	ADP
gujaf-128	271	9	accounting	accounting	NOUN
gujaf-128	271	10	and	and	CCONJ
gujaf-128	271	11	economics	economic	NOUN
gujaf-128	271	12	,	,	PUNCT
gujaf-128	271	13	3(3	3(3	NUM
gujaf-128	271	14	)	)	PUNCT
gujaf-128	271	15	,	,	PUNCT
gujaf-128	271	16	183	183	NUM
gujaf-128	271	17	-	-	SYM
gujaf-128	271	18	199	199	NUM
gujaf-128	271	19	.	.	PUNCT
gujaf-128	272	1	dechow	dechow	ADJ
gujaf-128	272	2	,	,	PUNCT
gujaf-128	272	3	p.	p.	NOUN
gujaf-128	272	4	m.	m.	NOUN
gujaf-128	272	5	,	,	PUNCT
gujaf-128	272	6	sloan	sloan	PROPN
gujaf-128	272	7	,	,	PUNCT
gujaf-128	272	8	r.	r.	PROPN
gujaf-128	272	9	g.	g.	PROPN
gujaf-128	272	10	,	,	PUNCT
gujaf-128	272	11	&	&	CCONJ
gujaf-128	272	12	sweeney	sweeney	PROPN
gujaf-128	272	13	,	,	PUNCT
gujaf-128	272	14	a.	a.	NOUN
gujaf-128	272	15	p.	p.	NOUN
gujaf-128	272	16	(	(	PUNCT
gujaf-128	272	17	1995	1995	NUM
gujaf-128	272	18	)	)	PUNCT
gujaf-128	272	19	.	.	PUNCT
gujaf-128	273	1	detecting	detect	VERB
gujaf-128	273	2	earnings	earning	NOUN
gujaf-128	273	3	management	management	NOUN
gujaf-128	273	4	.	.	PUNCT
gujaf-128	274	1	accounting	accounting	NOUN
gujaf-128	274	2	review	review	PROPN
gujaf-128	274	3	,	,	PUNCT
gujaf-128	274	4	193	193	NUM
gujaf-128	274	5	225	225	NUM
gujaf-128	274	6	.	.	PUNCT
gujaf-128	275	1	dhaliwal	dhaliwal	PROPN
gujaf-128	275	2	,	,	PUNCT
gujaf-128	275	3	d.	d.	PROPN
gujaf-128	275	4	,	,	PUNCT
gujaf-128	275	5	naiker	naiker	NOUN
gujaf-128	275	6	,	,	PUNCT
gujaf-128	275	7	v.	v.	PROPN
gujaf-128	275	8	&	&	CCONJ
gujaf-128	275	9	navissi	navissi	PROPN
gujaf-128	275	10	,	,	PUNCT
gujaf-128	275	11	f.	f.	PROPN
gujaf-128	275	12	(	(	PUNCT
gujaf-128	275	13	2010	2010	NUM
gujaf-128	275	14	)	)	PUNCT
gujaf-128	275	15	.	.	PUNCT
gujaf-128	276	1	the	the	DET
gujaf-128	276	2	association	association	NOUN
gujaf-128	276	3	between	between	ADP
gujaf-128	276	4	accruals	accrual	NOUN
gujaf-128	276	5	quality	quality	NOUN
gujaf-128	276	6	and	and	CCONJ
gujaf-128	276	7	the	the	DET
gujaf-128	276	8	characteristics	characteristic	NOUN
gujaf-128	276	9	of	of	ADP
gujaf-128	276	10	accounting	accounting	NOUN
gujaf-128	276	11	experts	expert	NOUN
gujaf-128	276	12	and	and	CCONJ
gujaf-128	276	13	mix	mix	NOUN
gujaf-128	276	14	of	of	ADP
gujaf-128	276	15	expertise	expertise	NOUN
gujaf-128	276	16	on	on	ADP
gujaf-128	276	17	audit	audit	NOUN
gujaf-128	276	18	committees	committee	NOUN
gujaf-128	276	19	,	,	PUNCT
gujaf-128	276	20	contemporary	contemporary	ADJ
gujaf-128	276	21	accounting	accounting	NOUN
gujaf-128	276	22	research	research	NOUN
gujaf-128	276	23	,	,	PUNCT
gujaf-128	276	24	27(3	27(3	NUM
gujaf-128	276	25	)	)	PUNCT
gujaf-128	276	26	,	,	PUNCT
gujaf-128	276	27	787	787	NUM
gujaf-128	276	28	-	-	SYM
gujaf-128	276	29	827	827	NUM
gujaf-128	276	30	.	.	PUNCT
gujaf-128	276	31	eilifsen	eilifsen	PROPN
gujaf-128	276	32	,	,	PUNCT
gujaf-128	276	33	a.	a.	PROPN
gujaf-128	276	34	,	,	PUNCT
gujaf-128	276	35	&	&	CCONJ
gujaf-128	276	36	knivsflå	knivsflå	PROPN
gujaf-128	276	37	,	,	PUNCT
gujaf-128	276	38	k.	k.	PROPN
gujaf-128	276	39	(	(	PUNCT
gujaf-128	276	40	2016	2016	NUM
gujaf-128	276	41	)	)	PUNCT
gujaf-128	276	42	.	.	PUNCT
gujaf-128	277	1	the	the	DET
gujaf-128	277	2	role	role	NOUN
gujaf-128	277	3	of	of	ADP
gujaf-128	277	4	audit	audit	NOUN
gujaf-128	277	5	firm	firm	ADJ
gujaf-128	277	6	size	size	NOUN
gujaf-128	277	7	,	,	PUNCT
gujaf-128	277	8	non‐audit	non‐audit	NOUN
gujaf-128	277	9	services	service	NOUN
gujaf-128	277	10	,	,	PUNCT
gujaf-128	277	11	and	and	CCONJ
gujaf-128	277	12	knowledge	knowledge	NOUN
gujaf-128	277	13	spillovers	spillover	NOUN
gujaf-128	277	14	in	in	ADP
gujaf-128	277	15	mitigating	mitigate	VERB
gujaf-128	277	16	earnings	earning	NOUN
gujaf-128	277	17	management	management	NOUN
gujaf-128	277	18	during	during	ADP
gujaf-128	277	19	large	large	ADJ
gujaf-128	277	20	equity	equity	NOUN
gujaf-128	277	21	issues	issue	NOUN
gujaf-128	277	22	.	.	PUNCT
gujaf-128	278	1	international	international	ADJ
gujaf-128	278	2	journal	journal	PROPN
gujaf-128	278	3	of	of	ADP
gujaf-128	278	4	auditing	auditing	NOUN
gujaf-128	278	5	,	,	PUNCT
gujaf-128	278	6	20(3	20(3	NOUN
gujaf-128	278	7	)	)	PUNCT
gujaf-128	278	8	,	,	PUNCT
gujaf-128	278	9	239	239	NUM
gujaf-128	278	10	-	-	SYM
gujaf-128	278	11	254	254	NUM
gujaf-128	278	12	.	.	PUNCT
gujaf-128	279	1	field	field	NOUN
gujaf-128	279	2	,	,	PUNCT
gujaf-128	279	3	a.	a.	NOUN
gujaf-128	279	4	(	(	PUNCT
gujaf-128	279	5	2013	2013	NUM
gujaf-128	279	6	)	)	PUNCT
gujaf-128	279	7	,	,	PUNCT
gujaf-128	279	8	discovering	discover	VERB
gujaf-128	279	9	statistics	statistic	NOUN
gujaf-128	279	10	using	use	VERB
gujaf-128	279	11	ibm	ibm	PROPN
gujaf-128	279	12	spss	spss	PROPN
gujaf-128	279	13	statistics	statistic	NOUN
gujaf-128	279	14	,	,	PUNCT
gujaf-128	279	15	3rd	3rd	ADJ
gujaf-128	279	16	ed	ed	NOUN
gujaf-128	279	17	.	.	PUNCT
gujaf-128	279	18	,	,	PUNCT
gujaf-128	279	19	sage	sage	NOUN
gujaf-128	279	20	,	,	PUNCT
gujaf-128	279	21	london	london	PROPN
gujaf-128	279	22	.	.	PUNCT
gujaf-128	280	1	guindy	guindy	PROPN
gujaf-128	280	2	,	,	PUNCT
gujaf-128	280	3	m.	m.	NOUN
gujaf-128	280	4	,	,	PUNCT
gujaf-128	280	5	&	&	CCONJ
gujaf-128	280	6	basuony	basuony	NOUN
gujaf-128	280	7	,	,	PUNCT
gujaf-128	280	8	m.	m.	NOUN
gujaf-128	280	9	(	(	PUNCT
gujaf-128	280	10	2018	2018	NUM
gujaf-128	280	11	)	)	PUNCT
gujaf-128	280	12	.	.	PUNCT
gujaf-128	281	1	audit	audit	NOUN
gujaf-128	281	2	firm	firm	ADJ
gujaf-128	281	3	tenure	tenure	NOUN
gujaf-128	281	4	and	and	CCONJ
gujaf-128	281	5	earnings	earning	NOUN
gujaf-128	281	6	management	management	NOUN
gujaf-128	281	7	:	:	PUNCT
gujaf-128	281	8	the	the	DET
gujaf-128	281	9	impact	impact	NOUN
gujaf-128	281	10	of	of	ADP
gujaf-128	281	11	changing	change	VERB
gujaf-128	281	12	accounting	accounting	NOUN
gujaf-128	281	13	standards	standard	NOUN
gujaf-128	281	14	in	in	ADP
gujaf-128	281	15	uk	uk	PROPN
gujaf-128	281	16	firms	firm	NOUN
gujaf-128	281	17	,	,	PUNCT
gujaf-128	281	18	52(4	52(4	NUM
gujaf-128	281	19	)	)	PUNCT
gujaf-128	281	20	,	,	PUNCT
gujaf-128	281	21	167–181	167–181	NUM
gujaf-128	281	22	.	.	PUNCT
gujaf-128	282	1	hassan	hassan	PROPN
gujaf-128	282	2	,	,	PUNCT
gujaf-128	282	3	s.u	s.u	PROPN
gujaf-128	282	4	.	.	PROPN
gujaf-128	282	5	,	,	PUNCT
gujaf-128	282	6	&	&	CCONJ
gujaf-128	282	7	bello	bello	PROPN
gujaf-128	282	8	,	,	PUNCT
gujaf-128	282	9	a.	a.	NOUN
gujaf-128	282	10	(	(	PUNCT
gujaf-128	282	11	2013	2013	NUM
gujaf-128	282	12	)	)	PUNCT
gujaf-128	282	13	.	.	PUNCT
gujaf-128	283	1	firm	firm	ADJ
gujaf-128	283	2	characteristics	characteristic	NOUN
gujaf-128	283	3	and	and	CCONJ
gujaf-128	283	4	financial	financial	ADJ
gujaf-128	283	5	reporting	reporting	NOUN
gujaf-128	283	6	quality	quality	NOUN
gujaf-128	283	7	of	of	ADP
gujaf-128	283	8	listed	list	VERB
gujaf-128	283	9	,	,	PUNCT
gujaf-128	283	10	1(6	1(6	NUM
gujaf-128	283	11	)	)	PUNCT
gujaf-128	283	12	,	,	PUNCT
gujaf-128	283	13	47–63	47–63	NOUN
gujaf-128	283	14	.	.	PUNCT
gujaf-128	284	1	hassan	hassan	PROPN
gujaf-128	284	2	,	,	PUNCT
gujaf-128	284	3	s.u	s.u	PROPN
gujaf-128	284	4	.	.	PROPN
gujaf-128	284	5	,	,	PUNCT
gujaf-128	284	6	&	&	CCONJ
gujaf-128	284	7	ibrahim	ibrahim	PROPN
gujaf-128	284	8	,	,	PUNCT
gujaf-128	284	9	g.	g.	PROPN
gujaf-128	284	10	(	(	PUNCT
gujaf-128	284	11	2014	2014	NUM
gujaf-128	284	12	)	)	PUNCT
gujaf-128	284	13	.	.	PUNCT
gujaf-128	285	1	governance	governance	NOUN
gujaf-128	285	2	attributes	attribute	NOUN
gujaf-128	285	3	and	and	CCONJ
gujaf-128	285	4	real	real	ADJ
gujaf-128	285	5	activities	activity	NOUN
gujaf-128	285	6	manipulation	manipulation	NOUN
gujaf-128	285	7	of	of	ADP
gujaf-128	285	8	listed	list	VERB
gujaf-128	285	9	manufacturing	manufacturing	NOUN
gujaf-128	285	10	firms	firm	NOUN
gujaf-128	285	11	in	in	ADP
gujaf-128	285	12	nigeria	nigeria	PROPN
gujaf-128	285	13	,	,	PUNCT
gujaf-128	285	14	international	international	ADJ
gujaf-128	285	15	journal	journal	NOUN
gujaf-128	285	16	of	of	ADP
gujaf-128	285	17	account	account	NOUN
gujaf-128	285	18	.	.	PUNCT
gujaf-128	286	1	tax	tax	NOUN
gujaf-128	286	2	.	.	PUNCT
gujaf-128	286	3	,	,	PUNCT
gujaf-128	286	4	2(1	2(1	NUM
gujaf-128	286	5	)	)	PUNCT
gujaf-128	286	6	,	,	PUNCT
gujaf-128	286	7	37	37	NUM
gujaf-128	286	8	–	–	PUNCT
gujaf-128	286	9	62	62	NUM
gujaf-128	286	10	.	.	PUNCT
gujaf-128	287	1	ibrahim	ibrahim	PROPN
gujaf-128	287	2	,	,	PUNCT
gujaf-128	287	3	g.	g.	PROPN
gujaf-128	287	4	,	,	PUNCT
gujaf-128	287	5	mansor	mansor	PROPN
gujaf-128	287	6	,	,	PUNCT
gujaf-128	287	7	n.	n.	NOUN
gujaf-128	287	8	,	,	PUNCT
gujaf-128	287	9	&	&	CCONJ
gujaf-128	287	10	ahmad	ahmad	PROPN
gujaf-128	287	11	,	,	PUNCT
gujaf-128	287	12	a.	a.	NOUN
gujaf-128	287	13	u.	u.	PROPN
gujaf-128	287	14	(	(	PUNCT
gujaf-128	287	15	2020	2020	NUM
gujaf-128	287	16	)	)	PUNCT
gujaf-128	287	17	.	.	PUNCT
gujaf-128	288	1	the	the	DET
gujaf-128	288	2	mediating	mediate	VERB
gujaf-128	288	3	effect	effect	NOUN
gujaf-128	288	4	of	of	ADP
gujaf-128	288	5	the	the	DET
gujaf-128	288	6	internal	internal	ADJ
gujaf-128	288	7	audit	audit	NOUN
gujaf-128	288	8	committee	committee	NOUN
gujaf-128	288	9	on	on	ADP
gujaf-128	288	10	the	the	DET
gujaf-128	288	11	relationship	relationship	NOUN
gujaf-128	288	12	between	between	ADP
gujaf-128	288	13	firms	firm	NOUN
gujaf-128	288	14	’	’	PART
gujaf-128	288	15	financial	financial	ADJ
gujaf-128	288	16	audits	audits	NOUN
gujaf-128	288	17	and	and	CCONJ
gujaf-128	288	18	real	real	ADJ
gujaf-128	288	19	earnings	earning	NOUN
gujaf-128	288	20	management	management	NOUN
gujaf-128	288	21	.	.	PUNCT
gujaf-128	289	1	international	international	ADJ
gujaf-128	289	2	journal	journal	PROPN
gujaf-128	289	3	of	of	ADP
gujaf-128	289	4	scientific	scientific	PROPN
gujaf-128	289	5	&	&	CCONJ
gujaf-128	289	6	technology	technology	PROPN
gujaf-128	289	7	research	research	NOUN
gujaf-128	289	8	,	,	PUNCT
gujaf-128	289	9	9(04	9(04	NUM
gujaf-128	289	10	)	)	PUNCT
gujaf-128	289	11	,	,	PUNCT
gujaf-128	289	12	816822	816822	NUM
gujaf-128	289	13	.	.	PUNCT
gujaf-128	290	1	kouaib	kouaib	PROPN
gujaf-128	290	2	,	,	PUNCT
gujaf-128	290	3	a.	a.	PROPN
gujaf-128	290	4	,	,	PUNCT
gujaf-128	290	5	&	&	CCONJ
gujaf-128	290	6	jarboui	jarboui	PROPN
gujaf-128	290	7	,	,	PUNCT
gujaf-128	290	8	a	a	PRON
gujaf-128	290	9	(	(	PUNCT
gujaf-128	290	10	2017	2017	NUM
gujaf-128	290	11	)	)	PUNCT
gujaf-128	290	12	.	.	PUNCT
gujaf-128	291	1	the	the	DET
gujaf-128	291	2	mediating	mediate	VERB
gujaf-128	291	3	effect	effect	NOUN
gujaf-128	291	4	of	of	ADP
gujaf-128	291	5	rem	rem	X
gujaf-128	291	6	on	on	ADP
gujaf-128	291	7	the	the	DET
gujaf-128	291	8	relationship	relationship	NOUN
gujaf-128	291	9	between	between	ADP
gujaf-128	291	10	ceo	ceo	NOUN
gujaf-128	291	11	overconfidence	overconfidence	NOUN
gujaf-128	291	12	and	and	CCONJ
gujaf-128	291	13	subsequent	subsequent	ADJ
gujaf-128	291	14	firm	firm	ADJ
gujaf-128	291	15	performance	performance	NOUN
gujaf-128	291	16	moderated	moderate	VERB
gujaf-128	291	17	by	by	ADP
gujaf-128	291	18	ias	ias	PROPN
gujaf-128	291	19	/	/	SYM
gujaf-128	291	20	ifrs	ifrs	PROPN
gujaf-128	291	21	:	:	PUNCT
gujaf-128	291	22	moderatedmediation	moderatedmediation	NOUN
gujaf-128	291	23	analysis	analysis	NOUN
gujaf-128	291	24	,	,	PUNCT
gujaf-128	291	25	‖	‖	PROPN
gujaf-128	291	26	res	re	NOUN
gujaf-128	291	27	.	.	PUNCT
gujaf-128	292	1	int	int	NOUN
gujaf-128	292	2	.	.	PUNCT
gujaf-128	293	1	bus	bus	NOUN
gujaf-128	293	2	.	.	PUNCT
gujaf-128	294	1	finance	finance	PROPN
gujaf-128	294	2	.	.	PUNCT
gujaf-128	295	1	lawrence	lawrence	PROPN
gujaf-128	295	2	,	,	PUNCT
gujaf-128	295	3	a.	a.	PROPN
gujaf-128	295	4	,	,	PUNCT
gujaf-128	295	5	minutti	minutti	NOUN
gujaf-128	295	6	-	-	PUNCT
gujaf-128	295	7	meza	meza	NOUN
gujaf-128	295	8	,	,	PUNCT
gujaf-128	295	9	m.	m.	NOUN
gujaf-128	295	10	,	,	PUNCT
gujaf-128	295	11	&	&	CCONJ
gujaf-128	295	12	zhang	zhang	PROPN
gujaf-128	295	13	,	,	PUNCT
gujaf-128	295	14	p.	p.	PROPN
gujaf-128	295	15	(	(	PUNCT
gujaf-128	295	16	2011	2011	NUM
gujaf-128	295	17	)	)	PUNCT
gujaf-128	295	18	.	.	PUNCT
gujaf-128	296	1	can	can	AUX
gujaf-128	296	2	big	big	VERB
gujaf-128	296	3	4	4	NUM
gujaf-128	296	4	versus	versus	ADP
gujaf-128	296	5	non	non	ADJ
gujaf-128	296	6	-	-	ADJ
gujaf-128	296	7	big	big	ADJ
gujaf-128	296	8	4	4	NUM
gujaf-128	296	9	differences	difference	NOUN
gujaf-128	296	10	in	in	ADP
gujaf-128	296	11	audit	audit	NOUN
gujaf-128	296	12	-	-	PUNCT
gujaf-128	296	13	quality	quality	NOUN
gujaf-128	296	14	proxies	proxy	NOUN
gujaf-128	296	15	be	be	AUX
gujaf-128	296	16	attributed	attribute	VERB
gujaf-128	296	17	to	to	ADP
gujaf-128	296	18	client	client	NOUN
gujaf-128	296	19	characteristics	characteristic	NOUN
gujaf-128	296	20	?	?	PUNCT
gujaf-128	297	1	the	the	DET
gujaf-128	297	2	accounting	accounting	NOUN
gujaf-128	297	3	review	review	PROPN
gujaf-128	297	4	,	,	PUNCT
gujaf-128	297	5	86(1	86(1	PROPN
gujaf-128	297	6	)	)	PUNCT
gujaf-128	297	7	,	,	PUNCT
gujaf-128	297	8	259	259	NUM
gujaf-128	297	9	-	-	SYM
gujaf-128	297	10	286	286	NUM
gujaf-128	297	11	.	.	PUNCT
gujaf-128	298	1	le	le	PROPN
gujaf-128	298	2	,	,	PUNCT
gujaf-128	298	3	b.	b.	PROPN
gujaf-128	298	4	,	,	PUNCT
gujaf-128	298	5	&	&	CCONJ
gujaf-128	298	6	moore	moore	PROPN
gujaf-128	298	7	,	,	PUNCT
gujaf-128	298	8	p.	p.	PROPN
gujaf-128	298	9	h.	h.	PROPN
gujaf-128	298	10	(	(	PUNCT
gujaf-128	298	11	2021	2021	NUM
gujaf-128	298	12	)	)	PUNCT
gujaf-128	298	13	.	.	PUNCT
gujaf-128	299	1	the	the	DET
gujaf-128	299	2	impact	impact	NOUN
gujaf-128	299	3	of	of	ADP
gujaf-128	299	4	audit	audit	NOUN
gujaf-128	299	5	quality	quality	NOUN
gujaf-128	299	6	on	on	ADP
gujaf-128	299	7	earnings	earning	NOUN
gujaf-128	299	8	management	management	NOUN
gujaf-128	299	9	and	and	CCONJ
gujaf-128	299	10	cost	cost	NOUN
gujaf-128	299	11	of	of	ADP
gujaf-128	299	12	equity	equity	NOUN
gujaf-128	299	13	capital	capital	NOUN
gujaf-128	299	14	:	:	PUNCT
gujaf-128	299	15	evidence	evidence	NOUN
gujaf-128	299	16	from	from	ADP
gujaf-128	299	17	a	a	DET
gujaf-128	299	18	developing	develop	VERB
gujaf-128	299	19	market	market	NOUN
gujaf-128	299	20	.	.	PUNCT
gujaf-128	300	1	journal	journal	NOUN
gujaf-128	300	2	of	of	ADP
gujaf-128	300	3	financial	financial	ADJ
gujaf-128	300	4	reporting	reporting	NOUN
gujaf-128	300	5	and	and	CCONJ
gujaf-128	300	6	accounting	accounting	NOUN
gujaf-128	300	7	.	.	PUNCT
gujaf-128	301	1	1985	1985	NUM
gujaf-128	301	2	-	-	SYM
gujaf-128	301	3	2517	2517	NUM
gujaf-128	301	4	.	.	PUNCT
gujaf-128	302	1	doi	doi	NOUN
gujaf-128	302	2	10.1108	10.1108	NUM
gujaf-128	302	3	/	/	SYM
gujaf-128	302	4	jfra-09	jfra-09	PROPN
gujaf-128	302	5	-	-	PUNCT
gujaf-128	302	6	2021	2021	NUM
gujaf-128	302	7	-	-	PUNCT
gujaf-128	302	8	0284	0284	NUM
gujaf-128	302	9	.	.	PUNCT
gujaf-128	303	1	prasetyo	prasetyo	NOUN
gujaf-128	303	2	,	,	PUNCT
gujaf-128	303	3	a.b	a.b	PROPN
gujaf-128	303	4	.	.	PROPN
gujaf-128	303	5	(	(	PUNCT
gujaf-128	303	6	2014	2014	NUM
gujaf-128	303	7	)	)	PUNCT
gujaf-128	303	8	.	.	PUNCT
gujaf-128	304	1	pengaruh	pengaruh	NOUN
gujaf-128	304	2	karakteristik	karakteristik	PROPN
gujaf-128	304	3	komite	komite	ADJ
gujaf-128	304	4	audit	audit	PROPN
gujaf-128	304	5	dan	dan	PROPN
gujaf-128	304	6	perusahaan	perusahaan	PROPN
gujaf-128	304	7	terhadap	terhadap	PROPN
gujaf-128	304	8	kecurangan	kecurangan	PROPN
gujaf-128	304	9	pelaporan	pelaporan	PROPN
gujaf-128	304	10	keuangan	keuangan	PROPN
gujaf-128	304	11	.	.	PUNCT
gujaf-128	305	1	jurnal	jurnal	PROPN
gujaf-128	305	2	akuntansi	akuntansi	PROPN
gujaf-128	305	3	&	&	CCONJ
gujaf-128	305	4	auditing	auditing	PROPN
gujaf-128	305	5	,	,	PUNCT
gujaf-128	305	6	11(1),1	11(1),1	NUM
gujaf-128	305	7	-	-	SYM
gujaf-128	305	8	24	24	NUM
gujaf-128	305	9	.	.	PUNCT
gujaf-128	305	10	roychowdhury	roychowdhury	PROPN
gujaf-128	305	11	,	,	PUNCT
gujaf-128	305	12	r.	r.	PROPN
gujaf-128	305	13	(	(	PUNCT
gujaf-128	305	14	2006	2006	NUM
gujaf-128	305	15	)	)	PUNCT
gujaf-128	305	16	.	.	PUNCT
gujaf-128	306	1	earnings	earning	NOUN
gujaf-128	306	2	management	management	NOUN
gujaf-128	306	3	through	through	ADP
gujaf-128	306	4	real	real	ADJ
gujaf-128	306	5	activities	activity	NOUN
gujaf-128	306	6	manipulation	manipulation	NOUN
gujaf-128	306	7	,	,	PUNCT
gujaf-128	306	8	international	international	ADJ
gujaf-128	306	9	journal	journal	NOUN
gujaf-128	306	10	of	of	ADP
gujaf-128	306	11	account	account	PROPN
gujaf-128	306	12	econ	econ	PROPN
gujaf-128	306	13	.	.	PUNCT
gujaf-128	306	14	,	,	PUNCT
gujaf-128	306	15	42(3	42(3	NUM
gujaf-128	306	16	)	)	PUNCT
gujaf-128	306	17	,	,	PUNCT
gujaf-128	306	18	335–370	335–370	NUM
gujaf-128	306	19	.	.	PUNCT
gujaf-128	306	20	9	9	NUM
gujaf-128	306	21	sun	sun	NOUN
gujaf-128	306	22	,	,	PUNCT
gujaf-128	306	23	j.	j.	PROPN
gujaf-128	306	24	,	,	PUNCT
gujaf-128	306	25	lan	lan	PROPN
gujaf-128	306	26	,	,	PUNCT
gujaf-128	306	27	g.	g.	PROPN
gujaf-128	306	28	&	&	CCONJ
gujaf-128	306	29	liu	liu	PROPN
gujaf-128	306	30	,	,	PUNCT
gujaf-128	306	31	g.	g.	PROPN
gujaf-128	306	32	(	(	PUNCT
gujaf-128	306	33	2014	2014	NUM
gujaf-128	306	34	)	)	PUNCT
gujaf-128	306	35	.	.	PUNCT
gujaf-128	307	1	independent	independent	ADJ
gujaf-128	307	2	audit	audit	PROPN
gujaf-128	307	3	committee	committee	NOUN
gujaf-128	307	4	characteristics	characteristic	NOUN
gujaf-128	307	5	and	and	CCONJ
gujaf-128	307	6	real	real	ADJ
gujaf-128	307	7	earnings	earning	NOUN
gujaf-128	307	8	management	management	NOUN
gujaf-128	307	9	.	.	PUNCT
gujaf-128	308	1	managerial	managerial	ADJ
gujaf-128	308	2	auditing	auditing	NOUN
gujaf-128	308	3	journal	journal	NOUN
gujaf-128	308	4	,	,	PUNCT
gujaf-128	308	5	29(2	29(2	NUM
gujaf-128	308	6	)	)	PUNCT
gujaf-128	308	7	,	,	PUNCT
gujaf-128	308	8	153	153	NUM
gujaf-128	308	9	-	-	SYM
gujaf-128	308	10	172	172	NUM
gujaf-128	308	11	.	.	PUNCT
gujaf-128	308	12	soyemi	soyemi	PROPN
gujaf-128	308	13	,	,	PUNCT
gujaf-128	308	14	k.a	k.a	PROPN
gujaf-128	308	15	.	.	PROPN
gujaf-128	308	16	,	,	PUNCT
gujaf-128	308	17	olufemi	olufemi	PROPN
gujaf-128	308	18	,	,	PUNCT
gujaf-128	308	19	o.a	o.a	PROPN
gujaf-128	308	20	.	.	PROPN
gujaf-128	308	21	,	,	PUNCT
gujaf-128	308	22	&	&	CCONJ
gujaf-128	308	23	adeyemi	adeyemi	ADV
gujaf-128	308	24	,	,	PUNCT
gujaf-128	308	25	s.b	s.b	PROPN
gujaf-128	308	26	.	.	PUNCT
gujaf-128	308	27	(	(	PUNCT
gujaf-128	308	28	2020	2020	NUM
gujaf-128	308	29	)	)	PUNCT
gujaf-128	308	30	.	.	PUNCT
gujaf-128	309	1	external	external	ADJ
gujaf-128	309	2	audit(or	audit(or	PROPN
gujaf-128	309	3	)	)	PUNCT
gujaf-128	309	4	quality	quality	NOUN
gujaf-128	309	5	and	and	CCONJ
gujaf-128	309	6	accrual	accrual	ADJ
gujaf-128	309	7	earnings	earning	NOUN
gujaf-128	309	8	management	management	NOUN
gujaf-128	309	9	:	:	PUNCT
gujaf-128	309	10	further	further	ADJ
gujaf-128	309	11	evidence	evidence	NOUN
gujaf-128	309	12	from	from	ADP
gujaf-128	309	13	nigeria	nigeria	PROPN
gujaf-128	309	14	,	,	PUNCT
gujaf-128	309	15	malaysian	malaysian	ADJ
gujaf-128	309	16	management	management	NOUN
gujaf-128	309	17	journal	journal	NOUN
gujaf-128	309	18	,	,	PUNCT
gujaf-128	309	19	24	24	NUM
gujaf-128	309	20	,	,	PUNCT
gujaf-128	309	21	31	31	NUM
gujaf-128	309	22	-	-	SYM
gujaf-128	309	23	56	56	NUM
gujaf-128	309	24	.	.	PUNCT
gujaf-128	309	25	susanto	susanto	PROPN
gujaf-128	309	26	,	,	PUNCT
gujaf-128	309	27	y.k	y.k	PROPN
gujaf-128	309	28	.	.	PROPN
gujaf-128	309	29	,	,	PUNCT
gujaf-128	309	30	&	&	CCONJ
gujaf-128	309	31	pradipta	pradipta	PROPN
gujaf-128	309	32	,	,	PUNCT
gujaf-128	309	33	a.	a.	NOUN
gujaf-128	309	34	(	(	PUNCT
gujaf-128	309	35	2020	2020	NUM
gujaf-128	309	36	)	)	PUNCT
gujaf-128	309	37	.	.	PUNCT
gujaf-128	310	1	can	can	AUX
gujaf-128	310	2	audit	audit	VERB
gujaf-128	310	3	committee	committee	NOUN
gujaf-128	310	4	reduce	reduce	VERB
gujaf-128	310	5	real	real	ADJ
gujaf-128	310	6	earnings	earning	NOUN
gujaf-128	310	7	management	management	NOUN
gujaf-128	310	8	?	?	PUNCT
gujaf-128	311	1	jurnal	jurnal	ADJ
gujaf-128	311	2	bisnis	bisnis	PROPN
gujaf-128	311	3	dan	dan	PROPN
gujaf-128	311	4	akuntansi	akuntansi	PROPN
gujaf-128	311	5	,	,	PUNCT
gujaf-128	311	6	22(1	22(1	NUM
gujaf-128	311	7	)	)	PUNCT
gujaf-128	311	8	,	,	PUNCT
gujaf-128	311	9	139	139	NUM
gujaf-128	311	10	-	-	SYM
gujaf-128	311	11	146	146	NUM
gujaf-128	311	12	.	.	PUNCT
gujaf-128	311	13	tyokoso	tyokoso	PROPN
gujaf-128	311	14	,	,	PUNCT
gujaf-128	311	15	g.	g.	PROPN
gujaf-128	311	16	m.	m.	PROPN
gujaf-128	311	17	,	,	PUNCT
gujaf-128	311	18	&	&	CCONJ
gujaf-128	311	19	tsegba	tsegba	PROPN
gujaf-128	311	20	,	,	PUNCT
gujaf-128	311	21	i.	i.	PROPN
gujaf-128	311	22	n.	n.	PROPN
gujaf-128	311	23	(	(	PUNCT
gujaf-128	311	24	2015	2015	NUM
gujaf-128	311	25	)	)	PUNCT
gujaf-128	311	26	.	.	PUNCT
gujaf-128	312	1	audit	audit	NOUN
gujaf-128	312	2	quality	quality	NOUN
gujaf-128	312	3	and	and	CCONJ
gujaf-128	312	4	earnings	earning	NOUN
gujaf-128	312	5	management	management	NOUN
gujaf-128	312	6	of	of	ADP
gujaf-128	312	7	listed	list	VERB
gujaf-128	312	8	oil	oil	NOUN
gujaf-128	312	9	marketing	marketing	NOUN
gujaf-128	312	10	companies	company	NOUN
gujaf-128	312	11	in	in	ADP
gujaf-128	312	12	nigeria	nigeria	PROPN
gujaf-128	312	13	.	.	PUNCT
gujaf-128	313	1	european	european	PROPN
gujaf-128	313	2	journal	journal	PROPN
gujaf-128	313	3	of	of	ADP
gujaf-128	313	4	business	business	NOUN
gujaf-128	313	5	and	and	CCONJ
gujaf-128	313	6	management	management	NOUN
gujaf-128	313	7	,	,	PUNCT
gujaf-128	313	8	7(29	7(29	NUM
gujaf-128	313	9	)	)	PUNCT
gujaf-128	313	10	,	,	PUNCT
gujaf-128	313	11	34	34	NUM
gujaf-128	313	12	-42	-42	NOUN
gujaf-128	313	13	.	.	PUNCT
gujaf-128	313	14	wolnizer	wolnizer	NOUN
gujaf-128	313	15	,	,	PUNCT
gujaf-128	313	16	p.w	p.w	PROPN
gujaf-128	313	17	.	.	PUNCT
gujaf-128	313	18	(	(	PUNCT
gujaf-128	313	19	1995	1995	NUM
gujaf-128	313	20	)	)	PUNCT
gujaf-128	313	21	.	.	PUNCT
gujaf-128	314	1	are	be	AUX
gujaf-128	314	2	audit	audit	NOUN
gujaf-128	314	3	committees	committee	NOUN
gujaf-128	314	4	red	red	PROPN
gujaf-128	314	5	herrings	herrings	PROPN
gujaf-128	314	6	abacus	abacus	PROPN
gujaf-128	314	7	31	31	NUM
gujaf-128	314	8	(	(	PUNCT
gujaf-128	314	9	1	1	NUM
gujaf-128	314	10	)	)	PUNCT
gujaf-128	314	11	45	45	NUM
gujaf-128	314	12	-	-	SYM
gujaf-128	314	13	66	66	NUM
gujaf-128	314	14	.	.	PUNCT
gujaf-128	315	1	wooldridge	wooldridge	PROPN
gujaf-128	315	2	,	,	PUNCT
gujaf-128	315	3	j.m	j.m	PROPN
gujaf-128	315	4	.	.	PROPN
gujaf-128	315	5	(	(	PUNCT
gujaf-128	315	6	2010	2010	NUM
gujaf-128	315	7	)	)	PUNCT
gujaf-128	315	8	,	,	PUNCT
gujaf-128	315	9	econometric	econometric	VERB
gujaf-128	315	10	analysis	analysis	NOUN
gujaf-128	315	11	of	of	ADP
gujaf-128	315	12	cross	cross	NOUN
gujaf-128	315	13	section	section	NOUN
gujaf-128	315	14	and	and	CCONJ
gujaf-128	315	15	panel	panel	NOUN
gujaf-128	315	16	data	datum	NOUN
gujaf-128	315	17	,	,	PUNCT
gujaf-128	315	18	mit	mit	PROPN
gujaf-128	315	19	press	press	PROPN
gujaf-128	315	20	wu	wu	PROPN
gujaf-128	315	21	,	,	PUNCT
gujaf-128	315	22	m.	m.	NOUN
gujaf-128	315	23	,	,	PUNCT
gujaf-128	315	24	coleman	coleman	PROPN
gujaf-128	315	25	,	,	PUNCT
gujaf-128	315	26	m.	m.	NOUN
gujaf-128	315	27	,	,	PUNCT
gujaf-128	315	28	&	&	CCONJ
gujaf-128	315	29	bawuah	bawuah	PROPN
gujaf-128	315	30	,	,	PUNCT
gujaf-128	315	31	j.	j.	PROPN
gujaf-128	315	32	(	(	PUNCT
gujaf-128	315	33	2020	2020	NUM
gujaf-128	315	34	)	)	PUNCT
gujaf-128	315	35	.	.	PUNCT
gujaf-128	316	1	the	the	DET
gujaf-128	316	2	predictive	predictive	ADJ
gujaf-128	316	3	power	power	NOUN
gujaf-128	316	4	of	of	ADP
gujaf-128	316	5	k	k	X
gujaf-128	316	6	-	-	PUNCT
gujaf-128	316	7	nearest	near	ADJ
gujaf-128	316	8	neighbour	neighbour	NOUN
gujaf-128	316	9	(	(	PUNCT
gujaf-128	316	10	knn	knn	PROPN
gujaf-128	316	11	):	):	PUNCT
gujaf-128	316	12	the	the	DET
gujaf-128	316	13	effect	effect	NOUN
gujaf-128	316	14	of	of	ADP
gujaf-128	316	15	corporate	corporate	ADJ
gujaf-128	316	16	governance	governance	NOUN
gujaf-128	316	17	mechanisms	mechanism	NOUN
gujaf-128	316	18	on	on	ADP
gujaf-128	316	19	earnings	earning	NOUN
gujaf-128	316	20	management	management	NOUN
gujaf-128	316	21	.	.	PUNCT
gujaf-128	317	1	sage	sage	NOUN
gujaf-128	317	2	.	.	PUNCT
gujaf-128	318	1	open	open	ADJ
gujaf-128	318	2	,	,	PUNCT
gujaf-128	318	3	10(3	10(3	NUM
gujaf-128	318	4	)	)	PUNCT
gujaf-128	318	5	,	,	PUNCT
gujaf-128	318	6	https://doi.org/10.1177/215824402094953	https://doi.org/10.1177/215824402094953	PROPN
gujaf-128	318	7	.	.	PUNCT
gujaf-128	319	1	yasar	yasar	PROPN
gujaf-128	319	2	,	,	PUNCT
gujaf-128	319	3	a.	a.	NOUN
gujaf-128	319	4	(	(	PUNCT
gujaf-128	319	5	2013	2013	NUM
gujaf-128	319	6	)	)	PUNCT
gujaf-128	319	7	.	.	PUNCT
gujaf-128	320	1	big	big	ADJ
gujaf-128	320	2	four	four	NUM
gujaf-128	320	3	auditors	auditor	NOUN
gujaf-128	320	4	'	'	PART
gujaf-128	320	5	audit	audit	NOUN
gujaf-128	320	6	quality	quality	NOUN
gujaf-128	320	7	and	and	CCONJ
gujaf-128	320	8	earnings	earning	NOUN
gujaf-128	320	9	management	management	NOUN
gujaf-128	320	10	:	:	PUNCT
gujaf-128	320	11	evidence	evidence	NOUN
gujaf-128	320	12	from	from	ADP
gujaf-128	320	13	turkish	turkish	ADJ
gujaf-128	320	14	stock	stock	NOUN
gujaf-128	320	15	market	market	NOUN
gujaf-128	320	16	.	.	PUNCT
gujaf-128	321	1	international	international	ADJ
gujaf-128	321	2	journal	journal	PROPN
gujaf-128	321	3	of	of	ADP
gujaf-128	321	4	business	business	NOUN
gujaf-128	321	5	and	and	CCONJ
gujaf-128	321	6	social	social	ADJ
gujaf-128	321	7	science	science	NOUN
gujaf-128	321	8	,	,	PUNCT
gujaf-128	321	9	4(17	4(17	NUM
gujaf-128	321	10	)	)	PUNCT
gujaf-128	321	11	.	.	PUNCT
gujaf-128	322	1	yusuf	yusuf	PROPN
gujaf-128	322	2	.	.	PUNCT
gujaf-128	323	1	m.a	m.a	PROPN
gujaf-128	323	2	(	(	PUNCT
gujaf-128	323	3	2020	2020	NUM
gujaf-128	323	4	)	)	PUNCT
gujaf-128	323	5	.	.	PUNCT
gujaf-128	324	1	effect	effect	NOUN
gujaf-128	324	2	of	of	ADP
gujaf-128	324	3	audit	audit	NOUN
gujaf-128	324	4	quality	quality	NOUN
gujaf-128	324	5	on	on	ADP
gujaf-128	324	6	earnings	earning	NOUN
gujaf-128	324	7	management	management	NOUN
gujaf-128	324	8	of	of	ADP
gujaf-128	324	9	listed	list	VERB
gujaf-128	324	10	consumers	consumer	NOUN
gujaf-128	324	11	goods	good	NOUN
gujaf-128	324	12	companies	company	NOUN
gujaf-128	324	13	in	in	ADP
gujaf-128	324	14	nigeria	nigeria	PROPN
gujaf-128	324	15	,	,	PUNCT
gujaf-128	324	16	journal	journal	NOUN
gujaf-128	324	17	of	of	ADP
gujaf-128	324	18	management	management	NOUN
gujaf-128	324	19	sciences	science	NOUN
gujaf-128	324	20	,	,	PUNCT
gujaf-128	324	21	3(1	3(1	NUM
gujaf-128	324	22	)	)	PUNCT
gujaf-128	324	23	,	,	PUNCT
gujaf-128	324	24	01	01	NUM
gujaf-128	324	25	-	-	SYM
gujaf-128	324	26	13	13	NUM
gujaf-128	324	27	.	.	PUNCT
gujaf-128	325	1	https://doi.org/10.1177/215824402094953	https://doi.org/10.1177/215824402094953	NOUN