id	sid	tid	token	lemma	pos
gujaf-13	1	1	gujaf	gujaf	NOUN
gujaf-13	1	2	:	:	PUNCT
gujaf-13	1	3	gusau	gusau	PROPN
gujaf-13	1	4	journal	journal	NOUN
gujaf-13	1	5	of	of	ADP
gujaf-13	1	6	accounting	accounting	NOUN
gujaf-13	1	7	and	and	CCONJ
gujaf-13	1	8	finance	finance	NOUN
gujaf-13	1	9	,	,	PUNCT
gujaf-13	1	10	vol	vol	NOUN
gujaf-13	1	11	.	.	PUNCT
gujaf-13	2	1	i	i	PRON
gujaf-13	2	2	,	,	PUNCT
gujaf-13	2	3	issue	issue	NOUN
gujaf-13	2	4	1	1	NUM
gujaf-13	2	5	,	,	PUNCT
gujaf-13	2	6	april	april	PROPN
gujaf-13	2	7	,	,	PUNCT
gujaf-13	2	8	2020	2020	NUM
gujaf-13	2	9	issn	issn	VERB
gujaf-13	2	10	2756	2756	NUM
gujaf-13	2	11	-	-	PUNCT
gujaf-13	2	12	665x	665x	NOUN
gujaf-13	2	13	1	1	NUM
gujaf-13	2	14	audit	audit	NOUN
gujaf-13	2	15	quality	quality	NOUN
gujaf-13	2	16	and	and	CCONJ
gujaf-13	2	17	earning	earn	VERB
gujaf-13	2	18	management	management	NOUN
gujaf-13	2	19	of	of	ADP
gujaf-13	2	20	listed	list	VERB
gujaf-13	2	21	insurance	insurance	NOUN
gujaf-13	2	22	companies	company	NOUN
gujaf-13	2	23	in	in	ADP
gujaf-13	2	24	nigeria	nigeria	PROPN
gujaf-13	2	25	abubakar	abubakar	PROPN
gujaf-13	2	26	abubakar	abubakar	PROPN
gujaf-13	2	27	department	department	PROPN
gujaf-13	2	28	of	of	ADP
gujaf-13	2	29	accounting	accounting	PROPN
gujaf-13	2	30	federal	federal	PROPN
gujaf-13	2	31	university	university	PROPN
gujaf-13	2	32	of	of	ADP
gujaf-13	2	33	kashere	kashere	PROPN
gujaf-13	2	34	,	,	PUNCT
gujaf-13	2	35	nigeria	nigeria	PROPN
gujaf-13	2	36	abubakarabubakar2020@gmail.com	abubakarabubakar2020@gmail.com	X
gujaf-13	2	37	saifullahi	saifullahi	VERB
gujaf-13	2	38	abdullahi	abdullahi	PRON
gujaf-13	2	39	mazadu	mazadu	ADJ
gujaf-13	2	40	department	department	PROPN
gujaf-13	2	41	of	of	ADP
gujaf-13	2	42	procurement	procurement	NOUN
gujaf-13	2	43	and	and	CCONJ
gujaf-13	2	44	supply	supply	NOUN
gujaf-13	2	45	chain	chain	NOUN
gujaf-13	2	46	management	management	NOUN
gujaf-13	2	47	kaduna	kaduna	PROPN
gujaf-13	2	48	state	state	PROPN
gujaf-13	2	49	university	university	PROPN
gujaf-13	2	50	,	,	PUNCT
gujaf-13	2	51	nigeria	nigeria	PROPN
gujaf-13	2	52	saifullahiabdullahi@kasu.edu.ng	saifullahiabdullahi@kasu.edu.ng	PROPN
gujaf-13	2	53	ahmed	ahmed	PROPN
gujaf-13	2	54	mogauri	mogauri	PROPN
gujaf-13	2	55	yusuf	yusuf	PROPN
gujaf-13	2	56	department	department	PROPN
gujaf-13	2	57	of	of	ADP
gujaf-13	2	58	accounting	account	VERB
gujaf-13	2	59	gombe	gombe	ADJ
gujaf-13	2	60	state	state	NOUN
gujaf-13	2	61	polytechnic	polytechnic	ADJ
gujaf-13	2	62	bajoga	bajoga	NOUN
gujaf-13	2	63	,	,	PUNCT
gujaf-13	2	64	nigeria	nigeria	PROPN
gujaf-13	2	65	ahmedmogauriyusuf@gmail.com	ahmedmogauriyusuf@gmail.com	X
gujaf-13	3	1	abstract	abstract	ADJ
gujaf-13	3	2	this	this	DET
gujaf-13	3	3	study	study	NOUN
gujaf-13	3	4	examines	examine	VERB
gujaf-13	3	5	audit	audit	NOUN
gujaf-13	3	6	quality	quality	NOUN
gujaf-13	3	7	and	and	CCONJ
gujaf-13	3	8	earnings	earning	NOUN
gujaf-13	3	9	management	management	NOUN
gujaf-13	3	10	of	of	ADP
gujaf-13	3	11	listed	list	VERB
gujaf-13	3	12	insurance	insurance	NOUN
gujaf-13	3	13	companies	company	NOUN
gujaf-13	3	14	in	in	ADP
gujaf-13	3	15	nigeria	nigeria	PROPN
gujaf-13	3	16	over	over	ADP
gujaf-13	3	17	the	the	DET
gujaf-13	3	18	period	period	NOUN
gujaf-13	3	19	of	of	ADP
gujaf-13	3	20	5	5	NUM
gujaf-13	3	21	years	year	NOUN
gujaf-13	3	22	(	(	PUNCT
gujaf-13	3	23	2015	2015	NUM
gujaf-13	3	24	-	-	SYM
gujaf-13	3	25	2019	2019	NUM
gujaf-13	3	26	)	)	PUNCT
gujaf-13	3	27	.	.	PUNCT
gujaf-13	4	1	the	the	DET
gujaf-13	4	2	study	study	NOUN
gujaf-13	4	3	used	use	VERB
gujaf-13	4	4	simple	simple	ADJ
gujaf-13	4	5	random	random	ADJ
gujaf-13	4	6	sampling	sampling	NOUN
gujaf-13	4	7	technique	technique	NOUN
gujaf-13	4	8	to	to	PART
gujaf-13	4	9	arrive	arrive	VERB
gujaf-13	4	10	at	at	ADP
gujaf-13	4	11	sample	sample	NOUN
gujaf-13	4	12	size	size	NOUN
gujaf-13	4	13	of	of	ADP
gujaf-13	4	14	ten	ten	NUM
gujaf-13	4	15	(	(	PUNCT
gujaf-13	4	16	10	10	NUM
gujaf-13	4	17	)	)	PUNCT
gujaf-13	4	18	insurance	insurance	NOUN
gujaf-13	4	19	companies	company	NOUN
gujaf-13	4	20	listed	list	VERB
gujaf-13	4	21	the	the	DET
gujaf-13	4	22	floor	floor	NOUN
gujaf-13	4	23	of	of	ADP
gujaf-13	4	24	nigerian	nigerian	ADJ
gujaf-13	4	25	stock	stock	NOUN
gujaf-13	4	26	exchange	exchange	NOUN
gujaf-13	4	27	as	as	ADP
gujaf-13	4	28	at	at	ADP
gujaf-13	4	29	2019	2019	NUM
gujaf-13	4	30	.	.	PUNCT
gujaf-13	5	1	secondary	secondary	ADJ
gujaf-13	5	2	data	datum	NOUN
gujaf-13	5	3	extracted	extract	VERB
gujaf-13	5	4	from	from	ADP
gujaf-13	5	5	annual	annual	ADJ
gujaf-13	5	6	reports	report	NOUN
gujaf-13	5	7	and	and	CCONJ
gujaf-13	5	8	accounts	account	NOUN
gujaf-13	5	9	of	of	ADP
gujaf-13	5	10	the	the	DET
gujaf-13	5	11	sampled	sample	VERB
gujaf-13	5	12	firms	firm	NOUN
gujaf-13	5	13	was	be	AUX
gujaf-13	5	14	analyzed	analyze	VERB
gujaf-13	5	15	using	use	VERB
gujaf-13	5	16	multiple	multiple	ADJ
gujaf-13	5	17	regression	regression	NOUN
gujaf-13	5	18	.	.	PUNCT
gujaf-13	6	1	the	the	DET
gujaf-13	6	2	regression	regression	NOUN
gujaf-13	6	3	result	result	NOUN
gujaf-13	6	4	shows	show	VERB
gujaf-13	6	5	that	that	SCONJ
gujaf-13	6	6	audit	audit	NOUN
gujaf-13	6	7	firm	firm	ADJ
gujaf-13	6	8	size	size	NOUN
gujaf-13	6	9	has	have	VERB
gujaf-13	6	10	a	a	DET
gujaf-13	6	11	positive	positive	ADJ
gujaf-13	6	12	and	and	CCONJ
gujaf-13	6	13	significant	significant	ADJ
gujaf-13	6	14	impact	impact	NOUN
gujaf-13	6	15	on	on	ADP
gujaf-13	6	16	earnings	earning	NOUN
gujaf-13	6	17	management	management	NOUN
gujaf-13	6	18	of	of	ADP
gujaf-13	6	19	the	the	DET
gujaf-13	6	20	sampled	sample	VERB
gujaf-13	6	21	firms	firm	NOUN
gujaf-13	6	22	,	,	PUNCT
gujaf-13	6	23	while	while	SCONJ
gujaf-13	6	24	joint	joint	ADJ
gujaf-13	6	25	audit	audit	NOUN
gujaf-13	6	26	service	service	NOUN
gujaf-13	6	27	has	have	VERB
gujaf-13	6	28	a	a	DET
gujaf-13	6	29	negative	negative	ADJ
gujaf-13	6	30	and	and	CCONJ
gujaf-13	6	31	significant	significant	ADJ
gujaf-13	6	32	impact	impact	NOUN
gujaf-13	6	33	on	on	ADP
gujaf-13	6	34	earnings	earning	NOUN
gujaf-13	6	35	management	management	NOUN
gujaf-13	6	36	.	.	PUNCT
gujaf-13	7	1	however	however	ADV
gujaf-13	7	2	,	,	PUNCT
gujaf-13	7	3	auditor	auditor	NOUN
gujaf-13	7	4	independence	independence	NOUN
gujaf-13	7	5	has	have	VERB
gujaf-13	7	6	negative	negative	ADJ
gujaf-13	7	7	and	and	CCONJ
gujaf-13	7	8	insignificant	insignificant	ADJ
gujaf-13	7	9	impact	impact	NOUN
gujaf-13	7	10	on	on	ADP
gujaf-13	7	11	earnings	earning	NOUN
gujaf-13	7	12	management	management	NOUN
gujaf-13	7	13	.	.	PUNCT
gujaf-13	8	1	therefore	therefore	ADV
gujaf-13	8	2	,	,	PUNCT
gujaf-13	8	3	the	the	DET
gujaf-13	8	4	study	study	NOUN
gujaf-13	8	5	recommends	recommend	VERB
gujaf-13	8	6	that	that	SCONJ
gujaf-13	8	7	regulators	regulator	NOUN
gujaf-13	8	8	especially	especially	ADV
gujaf-13	8	9	security	security	NOUN
gujaf-13	8	10	and	and	CCONJ
gujaf-13	8	11	exchange	exchange	NOUN
gujaf-13	8	12	commission	commission	NOUN
gujaf-13	8	13	should	should	AUX
gujaf-13	8	14	encourage	encourage	VERB
gujaf-13	8	15	or	or	CCONJ
gujaf-13	8	16	make	make	VERB
gujaf-13	8	17	it	it	PRON
gujaf-13	8	18	as	as	ADP
gujaf-13	8	19	part	part	NOUN
gujaf-13	8	20	of	of	ADP
gujaf-13	8	21	law	law	NOUN
gujaf-13	8	22	to	to	ADP
gujaf-13	8	23	listed	list	VERB
gujaf-13	8	24	insurance	insurance	NOUN
gujaf-13	8	25	companies	company	NOUN
gujaf-13	8	26	in	in	ADP
gujaf-13	8	27	nigeria	nigeria	PROPN
gujaf-13	8	28	to	to	PART
gujaf-13	8	29	employs	employ	VERB
gujaf-13	8	30	the	the	DET
gujaf-13	8	31	service	service	NOUN
gujaf-13	8	32	of	of	ADP
gujaf-13	8	33	both	both	CCONJ
gujaf-13	8	34	big	big	ADJ
gujaf-13	8	35	4	4	NUM
gujaf-13	8	36	audit	audit	NOUN
gujaf-13	8	37	firm	firm	NOUN
gujaf-13	8	38	and	and	CCONJ
gujaf-13	8	39	the	the	DET
gujaf-13	8	40	local	local	ADJ
gujaf-13	8	41	audit	audit	NOUN
gujaf-13	8	42	firm	firm	NOUN
gujaf-13	8	43	for	for	ADP
gujaf-13	8	44	audit	audit	NOUN
gujaf-13	8	45	assignment	assignment	NOUN
gujaf-13	8	46	in	in	ADP
gujaf-13	8	47	order	order	NOUN
gujaf-13	8	48	to	to	PART
gujaf-13	8	49	safeguard	safeguard	VERB
gujaf-13	8	50	firm	firm	NOUN
gujaf-13	8	51	’s	’s	PART
gujaf-13	8	52	earnings	earning	NOUN
gujaf-13	8	53	from	from	ADP
gujaf-13	8	54	management	management	NOUN
gujaf-13	8	55	manipulation	manipulation	NOUN
gujaf-13	8	56	.	.	PUNCT
gujaf-13	9	1	keywords	keyword	NOUN
gujaf-13	9	2	:	:	PUNCT
gujaf-13	9	3	audit	audit	NOUN
gujaf-13	9	4	firm	firm	ADJ
gujaf-13	9	5	size	size	NOUN
gujaf-13	9	6	,	,	PUNCT
gujaf-13	9	7	independence	independence	NOUN
gujaf-13	9	8	,	,	PUNCT
gujaf-13	9	9	joint	joint	ADJ
gujaf-13	9	10	audit	audit	NOUN
gujaf-13	9	11	,	,	PUNCT
gujaf-13	9	12	earnings	earning	NOUN
gujaf-13	9	13	management	management	NOUN
gujaf-13	9	14	,	,	PUNCT
gujaf-13	9	15	insurance	insurance	NOUN
gujaf-13	9	16	companies	company	NOUN
gujaf-13	9	17	.	.	PUNCT
gujaf-13	10	1	1	1	X
gujaf-13	10	2	.	.	X
gujaf-13	10	3	introduction	introduction	NOUN
gujaf-13	10	4	earnings	earning	NOUN
gujaf-13	10	5	management	management	NOUN
gujaf-13	10	6	is	be	AUX
gujaf-13	10	7	a	a	DET
gujaf-13	10	8	widely	widely	ADV
gujaf-13	10	9	researched	research	VERB
gujaf-13	10	10	area	area	NOUN
gujaf-13	10	11	in	in	ADP
gujaf-13	10	12	the	the	DET
gujaf-13	10	13	field	field	NOUN
gujaf-13	10	14	of	of	ADP
gujaf-13	10	15	accounting	account	VERB
gujaf-13	10	16	for	for	ADP
gujaf-13	10	17	over	over	ADP
gujaf-13	10	18	two	two	NUM
gujaf-13	10	19	decades	decade	NOUN
gujaf-13	10	20	.	.	PUNCT
gujaf-13	11	1	earnings	earning	NOUN
gujaf-13	11	2	management	management	NOUN
gujaf-13	11	3	is	be	AUX
gujaf-13	11	4	generally	generally	ADV
gujaf-13	11	5	regarded	regard	VERB
gujaf-13	11	6	as	as	ADP
gujaf-13	11	7	a	a	DET
gujaf-13	11	8	negative	negative	ADJ
gujaf-13	11	9	factor	factor	NOUN
gujaf-13	11	10	that	that	PRON
gujaf-13	11	11	affects	affect	VERB
gujaf-13	11	12	the	the	DET
gujaf-13	11	13	quality	quality	NOUN
gujaf-13	11	14	of	of	ADP
gujaf-13	11	15	financial	financial	ADJ
gujaf-13	11	16	report	report	NOUN
gujaf-13	11	17	.	.	PUNCT
gujaf-13	12	1	in	in	ADP
gujaf-13	12	2	accounting	accounting	NOUN
gujaf-13	12	3	literature	literature	NOUN
gujaf-13	12	4	,	,	PUNCT
gujaf-13	12	5	there	there	PRON
gujaf-13	12	6	are	be	VERB
gujaf-13	12	7	different	different	ADJ
gujaf-13	12	8	terms	term	NOUN
gujaf-13	12	9	that	that	PRON
gujaf-13	12	10	are	be	AUX
gujaf-13	12	11	identical	identical	ADJ
gujaf-13	12	12	with	with	ADP
gujaf-13	12	13	earnings	earning	NOUN
gujaf-13	12	14	management	management	NOUN
gujaf-13	12	15	such	such	ADJ
gujaf-13	12	16	as	as	ADP
gujaf-13	12	17	creative	creative	ADJ
gujaf-13	12	18	accounting	accounting	NOUN
gujaf-13	12	19	,	,	PUNCT
gujaf-13	12	20	mailto:abubakarabubakar2020@gmail.com	mailto:abubakarabubakar2020@gmail.com	PROPN
gujaf-13	12	21	mailto:saifullahiabdullahi@kasu.edu.ng	mailto:saifullahiabdullahi@kasu.edu.ng	PROPN
gujaf-13	12	22	mailto:ahmedmogauriyusuf@gmail.com	mailto:ahmedmogauriyusuf@gmail.com	NOUN
gujaf-13	12	23	gujaf	gujaf	NOUN
gujaf-13	12	24	:	:	PUNCT
gujaf-13	12	25	gusau	gusau	PROPN
gujaf-13	12	26	journal	journal	NOUN
gujaf-13	12	27	of	of	ADP
gujaf-13	12	28	accounting	accounting	NOUN
gujaf-13	12	29	and	and	CCONJ
gujaf-13	12	30	finance	finance	NOUN
gujaf-13	12	31	,	,	PUNCT
gujaf-13	12	32	vol	vol	NOUN
gujaf-13	12	33	.	.	PUNCT
gujaf-13	13	1	i	i	PRON
gujaf-13	13	2	,	,	PUNCT
gujaf-13	13	3	issue	issue	NOUN
gujaf-13	13	4	1	1	NUM
gujaf-13	13	5	,	,	PUNCT
gujaf-13	13	6	april	april	PROPN
gujaf-13	13	7	,	,	PUNCT
gujaf-13	13	8	2020	2020	NUM
gujaf-13	13	9	issn	issn	VERB
gujaf-13	13	10	2756	2756	NUM
gujaf-13	13	11	-	-	PUNCT
gujaf-13	13	12	665x	665x	NOUN
gujaf-13	13	13	2	2	NUM
gujaf-13	13	14	cooking	cook	VERB
gujaf-13	13	15	the	the	DET
gujaf-13	13	16	books	book	NOUN
gujaf-13	13	17	,	,	PUNCT
gujaf-13	13	18	earnings	earning	NOUN
gujaf-13	13	19	manipulation	manipulation	NOUN
gujaf-13	13	20	,	,	PUNCT
gujaf-13	13	21	accounts	account	VERB
gujaf-13	13	22	manipulation	manipulation	NOUN
gujaf-13	13	23	,	,	PUNCT
gujaf-13	13	24	income	income	NOUN
gujaf-13	13	25	smoothing	smooth	VERB
gujaf-13	13	26	to	to	PART
gujaf-13	13	27	mention	mention	VERB
gujaf-13	13	28	but	but	CCONJ
gujaf-13	13	29	a	a	DET
gujaf-13	13	30	few	few	ADJ
gujaf-13	13	31	.	.	PUNCT
gujaf-13	14	1	apart	apart	ADV
gujaf-13	14	2	from	from	ADP
gujaf-13	14	3	using	use	VERB
gujaf-13	14	4	accounting	accounting	NOUN
gujaf-13	14	5	measures	measure	NOUN
gujaf-13	14	6	to	to	PART
gujaf-13	14	7	manipulate	manipulate	VERB
gujaf-13	14	8	earnings	earning	NOUN
gujaf-13	14	9	,	,	PUNCT
gujaf-13	14	10	managers	manager	NOUN
gujaf-13	14	11	also	also	ADV
gujaf-13	14	12	resort	resort	VERB
gujaf-13	14	13	to	to	ADP
gujaf-13	14	14	real	real	ADJ
gujaf-13	14	15	transactions	transaction	NOUN
gujaf-13	14	16	.	.	PUNCT
gujaf-13	15	1	while	while	SCONJ
gujaf-13	15	2	showing	show	VERB
gujaf-13	15	3	that	that	SCONJ
gujaf-13	15	4	managers	manager	NOUN
gujaf-13	15	5	maneuver	maneuver	VERB
gujaf-13	15	6	sales	sale	NOUN
gujaf-13	15	7	,	,	PUNCT
gujaf-13	15	8	overproduce	overproduce	VERB
gujaf-13	15	9	inventory	inventory	NOUN
gujaf-13	15	10	and	and	CCONJ
gujaf-13	15	11	reduce	reduce	VERB
gujaf-13	15	12	optional	optional	ADJ
gujaf-13	15	13	expenses	expense	NOUN
gujaf-13	15	14	to	to	PART
gujaf-13	15	15	avoid	avoid	VERB
gujaf-13	15	16	incurring	incur	VERB
gujaf-13	15	17	losses	loss	NOUN
gujaf-13	15	18	or	or	CCONJ
gujaf-13	15	19	missing	miss	VERB
gujaf-13	15	20	analyst	analyst	NOUN
gujaf-13	15	21	forecasts	forecast	NOUN
gujaf-13	15	22	(	(	PUNCT
gujaf-13	15	23	eriabie	eriabie	PROPN
gujaf-13	15	24	&	&	CCONJ
gujaf-13	15	25	dabor	dabor	PROPN
gujaf-13	15	26	2017	2017	NUM
gujaf-13	15	27	)	)	PUNCT
gujaf-13	15	28	.	.	PUNCT
gujaf-13	16	1	moreover	moreover	ADV
gujaf-13	16	2	,	,	PUNCT
gujaf-13	16	3	bens	ben	NOUN
gujaf-13	16	4	,	,	PUNCT
gujaf-13	16	5	hassan	hassan	PROPN
gujaf-13	16	6	(	(	PUNCT
gujaf-13	16	7	2013	2013	NUM
gujaf-13	16	8	)	)	PUNCT
gujaf-13	16	9	,	,	PUNCT
gujaf-13	16	10	opined	opine	VERB
gujaf-13	16	11	that	that	SCONJ
gujaf-13	16	12	firms	firm	NOUN
gujaf-13	16	13	also	also	ADV
gujaf-13	16	14	manipulate	manipulate	VERB
gujaf-13	16	15	research	research	NOUN
gujaf-13	16	16	and	and	CCONJ
gujaf-13	16	17	development	development	NOUN
gujaf-13	16	18	costs	cost	NOUN
gujaf-13	16	19	to	to	PART
gujaf-13	16	20	smooth	smooth	VERB
gujaf-13	16	21	reported	report	VERB
gujaf-13	16	22	earnings	earning	NOUN
gujaf-13	16	23	or	or	CCONJ
gujaf-13	16	24	avoid	avoid	VERB
gujaf-13	16	25	earnings	earning	NOUN
gujaf-13	16	26	per	per	ADP
gujaf-13	16	27	share	share	NOUN
gujaf-13	16	28	dilution	dilution	NOUN
gujaf-13	16	29	.	.	PUNCT
gujaf-13	17	1	audit	audit	NOUN
gujaf-13	17	2	quality	quality	NOUN
gujaf-13	17	3	is	be	AUX
gujaf-13	17	4	among	among	ADP
gujaf-13	17	5	the	the	DET
gujaf-13	17	6	factors	factor	NOUN
gujaf-13	17	7	that	that	PRON
gujaf-13	17	8	have	have	VERB
gujaf-13	17	9	an	an	DET
gujaf-13	17	10	effect	effect	NOUN
gujaf-13	17	11	on	on	ADP
gujaf-13	17	12	the	the	DET
gujaf-13	17	13	reliability	reliability	NOUN
gujaf-13	17	14	of	of	ADP
gujaf-13	17	15	accounting	accounting	NOUN
gujaf-13	17	16	information	information	NOUN
gujaf-13	17	17	.	.	PUNCT
gujaf-13	18	1	this	this	PRON
gujaf-13	18	2	can	can	AUX
gujaf-13	18	3	be	be	AUX
gujaf-13	18	4	inspiration	inspiration	NOUN
gujaf-13	18	5	for	for	ADP
gujaf-13	18	6	more	more	ADJ
gujaf-13	18	7	research	research	NOUN
gujaf-13	18	8	on	on	ADP
gujaf-13	18	9	audit	audit	NOUN
gujaf-13	18	10	quality	quality	NOUN
gujaf-13	18	11	and	and	CCONJ
gujaf-13	18	12	the	the	DET
gujaf-13	18	13	other	other	ADJ
gujaf-13	18	14	factors	factor	NOUN
gujaf-13	18	15	that	that	PRON
gujaf-13	18	16	may	may	AUX
gujaf-13	18	17	influence	influence	VERB
gujaf-13	18	18	it	it	PRON
gujaf-13	18	19	.	.	PUNCT
gujaf-13	19	1	audit	audit	NOUN
gujaf-13	19	2	quality	quality	NOUN
gujaf-13	19	3	is	be	AUX
gujaf-13	19	4	defined	define	VERB
gujaf-13	19	5	as	as	ADP
gujaf-13	19	6	the	the	DET
gujaf-13	19	7	possibility	possibility	NOUN
gujaf-13	19	8	that	that	SCONJ
gujaf-13	19	9	an	an	DET
gujaf-13	19	10	auditor	auditor	NOUN
gujaf-13	19	11	would	would	AUX
gujaf-13	19	12	find	find	VERB
gujaf-13	19	13	out	out	ADP
gujaf-13	19	14	break	break	NOUN
gujaf-13	19	15	in	in	ADP
gujaf-13	19	16	the	the	DET
gujaf-13	19	17	owners	owner	NOUN
gujaf-13	19	18	accounting	accounting	NOUN
gujaf-13	19	19	system	system	NOUN
gujaf-13	19	20	and	and	CCONJ
gujaf-13	19	21	report	report	VERB
gujaf-13	19	22	the	the	DET
gujaf-13	19	23	violated	violate	VERB
gujaf-13	19	24	.	.	PUNCT
gujaf-13	20	1	the	the	DET
gujaf-13	20	2	findings	finding	NOUN
gujaf-13	20	3	of	of	ADP
gujaf-13	20	4	misstatement	misstatement	ADJ
gujaf-13	20	5	measures	measure	NOUN
gujaf-13	20	6	quality	quality	NOUN
gujaf-13	20	7	in	in	ADP
gujaf-13	20	8	terms	term	NOUN
gujaf-13	20	9	of	of	ADP
gujaf-13	20	10	the	the	DET
gujaf-13	20	11	auditor	auditor	NOUN
gujaf-13	20	12	’s	’s	PART
gujaf-13	20	13	knowledge	knowledge	NOUN
gujaf-13	20	14	and	and	CCONJ
gujaf-13	20	15	ability	ability	NOUN
gujaf-13	20	16	,	,	PUNCT
gujaf-13	20	17	while	while	SCONJ
gujaf-13	20	18	the	the	DET
gujaf-13	20	19	reporting	reporting	NOUN
gujaf-13	20	20	of	of	ADP
gujaf-13	20	21	a	a	DET
gujaf-13	20	22	misstatement	misstatement	NOUN
gujaf-13	20	23	is	be	AUX
gujaf-13	20	24	dependent	dependent	ADJ
gujaf-13	20	25	on	on	ADP
gujaf-13	20	26	the	the	DET
gujaf-13	20	27	auditor	auditor	NOUN
gujaf-13	20	28	’s	’s	PART
gujaf-13	20	29	incentives	incentive	NOUN
gujaf-13	20	30	to	to	PART
gujaf-13	20	31	disclose	disclose	VERB
gujaf-13	20	32	(	(	PUNCT
gujaf-13	20	33	ozkan	ozkan	ADJ
gujaf-13	20	34	,	,	PUNCT
gujaf-13	20	35	2018	2018	NUM
gujaf-13	20	36	)	)	PUNCT
gujaf-13	20	37	.	.	PUNCT
gujaf-13	21	1	thus	thus	ADV
gujaf-13	21	2	,	,	PUNCT
gujaf-13	21	3	the	the	DET
gujaf-13	21	4	auditors	auditor	NOUN
gujaf-13	21	5	should	should	AUX
gujaf-13	21	6	give	give	VERB
gujaf-13	21	7	a	a	DET
gujaf-13	21	8	professional	professional	ADJ
gujaf-13	21	9	judgment	judgment	NOUN
gujaf-13	21	10	concerning	concern	VERB
gujaf-13	21	11	the	the	DET
gujaf-13	21	12	creditability	creditability	NOUN
gujaf-13	21	13	and	and	CCONJ
gujaf-13	21	14	reliability	reliability	NOUN
gujaf-13	21	15	of	of	ADP
gujaf-13	21	16	accounting	accounting	NOUN
gujaf-13	21	17	information	information	NOUN
gujaf-13	21	18	enclosed	enclose	VERB
gujaf-13	21	19	in	in	ADP
gujaf-13	21	20	the	the	DET
gujaf-13	21	21	annual	annual	ADJ
gujaf-13	21	22	reports	report	NOUN
gujaf-13	21	23	and	and	CCONJ
gujaf-13	21	24	accounts	account	VERB
gujaf-13	21	25	for	for	ADP
gujaf-13	21	26	a	a	DET
gujaf-13	21	27	particular	particular	ADJ
gujaf-13	21	28	period	period	NOUN
gujaf-13	21	29	of	of	ADP
gujaf-13	21	30	time	time	NOUN
gujaf-13	21	31	.	.	PUNCT
gujaf-13	22	1	however	however	ADV
gujaf-13	22	2	,	,	PUNCT
gujaf-13	22	3	the	the	DET
gujaf-13	22	4	assessment	assessment	NOUN
gujaf-13	22	5	carry	carry	VERB
gujaf-13	22	6	out	out	ADP
gujaf-13	22	7	by	by	ADP
gujaf-13	22	8	auditors	auditor	NOUN
gujaf-13	22	9	is	be	AUX
gujaf-13	22	10	vague	vague	ADJ
gujaf-13	22	11	(	(	PUNCT
gujaf-13	22	12	(	(	PUNCT
gujaf-13	22	13	iwiyisi	iwiyisi	VERB
gujaf-13	22	14	&	&	CCONJ
gujaf-13	22	15	ifeanyi	ifeanyi	PROPN
gujaf-13	22	16	,	,	PUNCT
gujaf-13	22	17	2018	2018	NUM
gujaf-13	22	18	)	)	PUNCT
gujaf-13	22	19	.	.	PUNCT
gujaf-13	23	1	therefore	therefore	ADV
gujaf-13	23	2	,	,	PUNCT
gujaf-13	23	3	the	the	DET
gujaf-13	23	4	audit	audit	NOUN
gujaf-13	23	5	process	process	NOUN
gujaf-13	23	6	is	be	AUX
gujaf-13	23	7	not	not	PART
gujaf-13	23	8	mostly	mostly	ADV
gujaf-13	23	9	assessable	assessable	ADJ
gujaf-13	23	10	and	and	CCONJ
gujaf-13	23	11	the	the	DET
gujaf-13	23	12	appraisal	appraisal	NOUN
gujaf-13	23	13	of	of	ADP
gujaf-13	23	14	the	the	DET
gujaf-13	23	15	quality	quality	NOUN
gujaf-13	23	16	of	of	ADP
gujaf-13	23	17	audit	audit	NOUN
gujaf-13	23	18	services	service	NOUN
gujaf-13	23	19	must	must	AUX
gujaf-13	23	20	be	be	AUX
gujaf-13	23	21	indirect	indirect	ADJ
gujaf-13	23	22	indication	indication	NOUN
gujaf-13	23	23	.	.	PUNCT
gujaf-13	24	1	(	(	PUNCT
gujaf-13	24	2	francis	francis	PROPN
gujaf-13	24	3	&	&	CCONJ
gujaf-13	24	4	yu	yu	PROPN
gujaf-13	24	5	,	,	PUNCT
gujaf-13	24	6	2009	2009	NUM
gujaf-13	24	7	)	)	PUNCT
gujaf-13	24	8	have	have	AUX
gujaf-13	24	9	paying	pay	VERB
gujaf-13	24	10	attention	attention	NOUN
gujaf-13	24	11	on	on	ADP
gujaf-13	24	12	either	either	DET
gujaf-13	24	13	factor	factor	NOUN
gujaf-13	24	14	that	that	PRON
gujaf-13	24	15	influences	influence	VERB
gujaf-13	24	16	audit	audit	NOUN
gujaf-13	24	17	quality	quality	NOUN
gujaf-13	24	18	or	or	CCONJ
gujaf-13	24	19	consequences	consequence	NOUN
gujaf-13	24	20	of	of	ADP
gujaf-13	24	21	audit	audit	NOUN
gujaf-13	24	22	quality	quality	NOUN
gujaf-13	24	23	.	.	PUNCT
gujaf-13	25	1	this	this	DET
gujaf-13	25	2	study	study	NOUN
gujaf-13	25	3	considers	consider	VERB
gujaf-13	25	4	the	the	DET
gujaf-13	25	5	factors	factor	NOUN
gujaf-13	25	6	that	that	PRON
gujaf-13	25	7	will	will	AUX
gujaf-13	25	8	improve	improve	VERB
gujaf-13	25	9	audit	audit	NOUN
gujaf-13	25	10	quality	quality	NOUN
gujaf-13	25	11	:	:	PUNCT
gujaf-13	25	12	auditor	auditor	NOUN
gujaf-13	25	13	-	-	PUNCT
gujaf-13	25	14	specific	specific	ADJ
gujaf-13	25	15	attributes	attribute	NOUN
gujaf-13	25	16	such	such	ADJ
gujaf-13	25	17	as	as	ADP
gujaf-13	25	18	audit	audit	NOUN
gujaf-13	25	19	firm	firm	ADJ
gujaf-13	25	20	size	size	NOUN
gujaf-13	25	21	,	,	PUNCT
gujaf-13	25	22	joint	joint	ADJ
gujaf-13	25	23	audit	audit	NOUN
gujaf-13	25	24	and	and	CCONJ
gujaf-13	25	25	auditor	auditor	NOUN
gujaf-13	25	26	’s	’s	PART
gujaf-13	25	27	independence	independence	NOUN
gujaf-13	25	28	.	.	PUNCT
gujaf-13	26	1	considerably	considerably	ADV
gujaf-13	26	2	several	several	ADJ
gujaf-13	26	3	studies	study	NOUN
gujaf-13	26	4	were	be	AUX
gujaf-13	26	5	conducted	conduct	VERB
gujaf-13	26	6	in	in	ADP
gujaf-13	26	7	different	different	ADJ
gujaf-13	26	8	parts	part	NOUN
gujaf-13	26	9	of	of	ADP
gujaf-13	26	10	the	the	DET
gujaf-13	26	11	world	world	NOUN
gujaf-13	26	12	to	to	PART
gujaf-13	26	13	identify	identify	VERB
gujaf-13	26	14	the	the	DET
gujaf-13	26	15	impact	impact	NOUN
gujaf-13	26	16	of	of	ADP
gujaf-13	26	17	audit	audit	NOUN
gujaf-13	26	18	quality	quality	NOUN
gujaf-13	26	19	on	on	ADP
gujaf-13	26	20	earning	earn	VERB
gujaf-13	26	21	management	management	NOUN
gujaf-13	26	22	.	.	PUNCT
gujaf-13	27	1	audit	audit	NOUN
gujaf-13	27	2	quality	quality	NOUN
gujaf-13	27	3	proxies	proxy	NOUN
gujaf-13	27	4	such	such	ADJ
gujaf-13	27	5	as	as	ADP
gujaf-13	27	6	;	;	PUNCT
gujaf-13	27	7	audit	audit	NOUN
gujaf-13	27	8	firm	firm	ADJ
gujaf-13	27	9	size	size	NOUN
gujaf-13	27	10	,	,	PUNCT
gujaf-13	27	11	auditor	auditor	NOUN
gujaf-13	27	12	’s	’s	PART
gujaf-13	27	13	independence	independence	NOUN
gujaf-13	27	14	and	and	CCONJ
gujaf-13	27	15	joint	joint	ADJ
gujaf-13	27	16	audit	audit	NOUN
gujaf-13	27	17	service	service	NOUN
gujaf-13	27	18	,	,	PUNCT
gujaf-13	27	19	however	however	ADV
gujaf-13	27	20	,	,	PUNCT
gujaf-13	27	21	many	many	ADJ
gujaf-13	27	22	others	other	NOUN
gujaf-13	27	23	were	be	AUX
gujaf-13	27	24	tested	test	VERB
gujaf-13	27	25	to	to	PART
gujaf-13	27	26	measure	measure	VERB
gujaf-13	27	27	earning	earn	VERB
gujaf-13	27	28	management	management	NOUN
gujaf-13	27	29	by	by	ADP
gujaf-13	27	30	using	use	VERB
gujaf-13	27	31	discretionary	discretionary	ADJ
gujaf-13	27	32	accruals	accrual	NOUN
gujaf-13	27	33	.	.	PUNCT
gujaf-13	28	1	some	some	PRON
gujaf-13	28	2	of	of	ADP
gujaf-13	28	3	these	these	DET
gujaf-13	28	4	studies	study	NOUN
gujaf-13	28	5	include	include	VERB
gujaf-13	28	6	but	but	CCONJ
gujaf-13	28	7	not	not	PART
gujaf-13	28	8	limited	limit	VERB
gujaf-13	28	9	to	to	ADP
gujaf-13	28	10	(	(	PUNCT
gujaf-13	28	11	inaam	inaam	NOUN
gujaf-13	28	12	,	,	PUNCT
gujaf-13	28	13	khmoussi	khmoussi	PROPN
gujaf-13	28	14	&	&	CCONJ
gujaf-13	28	15	zehri	zehri	PROPN
gujaf-13	28	16	2012	2012	NUM
gujaf-13	28	17	;	;	PUNCT
gujaf-13	28	18	iwiyisi	iwiyisi	PROPN
gujaf-13	28	19	&	&	CCONJ
gujaf-13	28	20	ifeanyi	ifeanyi	PROPN
gujaf-13	28	21	2018	2018	NUM
gujaf-13	28	22	;	;	PUNCT
gujaf-13	29	1	jayeola	jayeola	PROPN
gujaf-13	29	2	,	,	PUNCT
gujaf-13	29	3	taofeek	taofeek	PROPN
gujaf-13	29	4	&	&	CCONJ
gujaf-13	29	5	toluwalase	toluwalase	PROPN
gujaf-13	29	6	2017	2017	NUM
gujaf-13	29	7	;	;	PUNCT
gujaf-13	29	8	ajekwe	ajekwe	ADJ
gujaf-13	29	9	&	&	CCONJ
gujaf-13	29	10	ibiamke	ibiamke	ADJ
gujaf-13	29	11	2017	2017	NUM
gujaf-13	29	12	;	;	PUNCT
gujaf-13	29	13	eriabie	eriabie	PROPN
gujaf-13	29	14	&	&	CCONJ
gujaf-13	29	15	dabor	dabor	PROPN
gujaf-13	29	16	2017	2017	NUM
gujaf-13	29	17	;	;	PUNCT
gujaf-13	29	18	hassan	hassan	PROPN
gujaf-13	29	19	&	&	CCONJ
gujaf-13	29	20	faruk	faruk	PROPN
gujaf-13	29	21	2014	2014	NUM
gujaf-13	29	22	)	)	PUNCT
gujaf-13	29	23	.	.	PUNCT
gujaf-13	30	1	none	none	NOUN
gujaf-13	30	2	of	of	ADP
gujaf-13	30	3	the	the	DET
gujaf-13	30	4	previous	previous	ADJ
gujaf-13	30	5	studies	study	NOUN
gujaf-13	30	6	focused	focus	VERB
gujaf-13	30	7	on	on	ADP
gujaf-13	30	8	the	the	DET
gujaf-13	30	9	listed	list	VERB
gujaf-13	30	10	insurance	insurance	NOUN
gujaf-13	30	11	companies	company	NOUN
gujaf-13	30	12	in	in	ADP
gujaf-13	30	13	nigeria	nigeria	PROPN
gujaf-13	30	14	.	.	PUNCT
gujaf-13	31	1	this	this	DET
gujaf-13	31	2	study	study	NOUN
gujaf-13	31	3	therefore	therefore	ADV
gujaf-13	31	4	fills	fill	VERB
gujaf-13	31	5	the	the	DET
gujaf-13	31	6	identified	identify	VERB
gujaf-13	31	7	gap	gap	NOUN
gujaf-13	31	8	in	in	ADP
gujaf-13	31	9	the	the	DET
gujaf-13	31	10	previous	previous	ADJ
gujaf-13	31	11	studies	study	NOUN
gujaf-13	31	12	.	.	PUNCT
gujaf-13	32	1	the	the	DET
gujaf-13	32	2	financial	financial	ADJ
gujaf-13	32	3	industry	industry	NOUN
gujaf-13	32	4	in	in	ADP
gujaf-13	32	5	nigeria	nigeria	PROPN
gujaf-13	32	6	has	have	AUX
gujaf-13	32	7	remained	remain	VERB
gujaf-13	32	8	one	one	NUM
gujaf-13	32	9	of	of	ADP
gujaf-13	32	10	the	the	DET
gujaf-13	32	11	pivots	pivot	NOUN
gujaf-13	32	12	of	of	ADP
gujaf-13	32	13	the	the	DET
gujaf-13	32	14	economy	economy	NOUN
gujaf-13	32	15	because	because	SCONJ
gujaf-13	32	16	of	of	ADP
gujaf-13	32	17	its	its	PRON
gujaf-13	32	18	vast	vast	ADJ
gujaf-13	32	19	capital	capital	NOUN
gujaf-13	32	20	base	base	NOUN
gujaf-13	32	21	and	and	CCONJ
gujaf-13	32	22	lending	lending	NOUN
gujaf-13	32	23	capacity	capacity	NOUN
gujaf-13	32	24	.	.	PUNCT
gujaf-13	33	1	aside	aside	ADP
gujaf-13	33	2	the	the	DET
gujaf-13	33	3	federal	federal	ADJ
gujaf-13	33	4	government	government	NOUN
gujaf-13	33	5	,	,	PUNCT
gujaf-13	33	6	the	the	DET
gujaf-13	33	7	financial	financial	ADJ
gujaf-13	33	8	sector	sector	NOUN
gujaf-13	33	9	has	have	VERB
gujaf-13	33	10	the	the	DET
gujaf-13	33	11	highest	high	ADJ
gujaf-13	33	12	employer	employer	NOUN
gujaf-13	33	13	of	of	ADP
gujaf-13	33	14	labor	labor	NOUN
gujaf-13	33	15	and	and	CCONJ
gujaf-13	33	16	therefore	therefore	ADV
gujaf-13	33	17	needs	need	VERB
gujaf-13	33	18	gujaf	gujaf	NOUN
gujaf-13	33	19	:	:	PUNCT
gujaf-13	33	20	gusau	gusau	PROPN
gujaf-13	33	21	journal	journal	NOUN
gujaf-13	33	22	of	of	ADP
gujaf-13	33	23	accounting	accounting	NOUN
gujaf-13	33	24	and	and	CCONJ
gujaf-13	33	25	finance	finance	NOUN
gujaf-13	33	26	,	,	PUNCT
gujaf-13	33	27	vol	vol	NOUN
gujaf-13	33	28	.	.	PUNCT
gujaf-13	34	1	i	i	PRON
gujaf-13	34	2	,	,	PUNCT
gujaf-13	34	3	issue	issue	NOUN
gujaf-13	34	4	1	1	NUM
gujaf-13	34	5	,	,	PUNCT
gujaf-13	34	6	april	april	PROPN
gujaf-13	34	7	,	,	PUNCT
gujaf-13	34	8	2020	2020	NUM
gujaf-13	34	9	issn	issn	VERB
gujaf-13	34	10	2756	2756	NUM
gujaf-13	34	11	-	-	PUNCT
gujaf-13	34	12	665x	665x	NOUN
gujaf-13	34	13	3	3	NUM
gujaf-13	34	14	transparent	transparent	ADJ
gujaf-13	34	15	,	,	PUNCT
gujaf-13	34	16	reliable	reliable	ADJ
gujaf-13	34	17	and	and	CCONJ
gujaf-13	34	18	efficient	efficient	ADJ
gujaf-13	34	19	audit	audit	NOUN
gujaf-13	34	20	to	to	PART
gujaf-13	34	21	control	control	VERB
gujaf-13	34	22	earnings	earning	NOUN
gujaf-13	34	23	manipulation	manipulation	NOUN
gujaf-13	34	24	,	,	PUNCT
gujaf-13	34	25	this	this	PRON
gujaf-13	34	26	encouraged	encourage	VERB
gujaf-13	34	27	for	for	ADP
gujaf-13	34	28	this	this	DET
gujaf-13	34	29	research	research	NOUN
gujaf-13	34	30	as	as	SCONJ
gujaf-13	34	31	many	many	ADJ
gujaf-13	34	32	studies	study	NOUN
gujaf-13	34	33	have	have	AUX
gujaf-13	34	34	done	do	VERB
gujaf-13	34	35	on	on	ADP
gujaf-13	34	36	banking	banking	NOUN
gujaf-13	34	37	sector	sector	NOUN
gujaf-13	34	38	without	without	ADP
gujaf-13	34	39	considering	consider	VERB
gujaf-13	34	40	the	the	DET
gujaf-13	34	41	exposure	exposure	NOUN
gujaf-13	34	42	risk	risk	NOUN
gujaf-13	34	43	covered	cover	VERB
gujaf-13	34	44	by	by	ADP
gujaf-13	34	45	the	the	DET
gujaf-13	34	46	insurance	insurance	NOUN
gujaf-13	34	47	companies	company	NOUN
gujaf-13	34	48	.	.	PUNCT
gujaf-13	35	1	therefore	therefore	ADV
gujaf-13	35	2	,	,	PUNCT
gujaf-13	35	3	aims	aim	VERB
gujaf-13	35	4	at	at	ADP
gujaf-13	35	5	examine	examine	VERB
gujaf-13	35	6	the	the	DET
gujaf-13	35	7	impact	impact	NOUN
gujaf-13	35	8	of	of	ADP
gujaf-13	35	9	audit	audit	NOUN
gujaf-13	35	10	quality	quality	NOUN
gujaf-13	35	11	on	on	ADP
gujaf-13	35	12	earnings	earning	NOUN
gujaf-13	35	13	management	management	NOUN
gujaf-13	35	14	of	of	ADP
gujaf-13	35	15	listed	list	VERB
gujaf-13	35	16	insurance	insurance	NOUN
gujaf-13	35	17	firms	firm	NOUN
gujaf-13	35	18	in	in	ADP
gujaf-13	35	19	nigeria	nigeria	PROPN
gujaf-13	35	20	.	.	PUNCT
gujaf-13	36	1	2	2	X
gujaf-13	36	2	.	.	X
gujaf-13	36	3	review	review	NOUN
gujaf-13	36	4	of	of	ADP
gujaf-13	36	5	related	related	ADJ
gujaf-13	36	6	studies	study	NOUN
gujaf-13	36	7	in	in	ADP
gujaf-13	36	8	this	this	DET
gujaf-13	36	9	section	section	NOUN
gujaf-13	36	10	,	,	PUNCT
gujaf-13	36	11	related	related	ADJ
gujaf-13	36	12	literatures	literature	NOUN
gujaf-13	36	13	on	on	ADP
gujaf-13	36	14	audit	audit	NOUN
gujaf-13	36	15	quality	quality	NOUN
gujaf-13	36	16	and	and	CCONJ
gujaf-13	36	17	earnings	earning	NOUN
gujaf-13	36	18	management	management	NOUN
gujaf-13	36	19	are	be	AUX
gujaf-13	36	20	reviewed	review	VERB
gujaf-13	36	21	and	and	CCONJ
gujaf-13	36	22	the	the	DET
gujaf-13	36	23	theoretical	theoretical	ADJ
gujaf-13	36	24	framework	framework	NOUN
gujaf-13	36	25	for	for	ADP
gujaf-13	36	26	the	the	DET
gujaf-13	36	27	study	study	NOUN
gujaf-13	36	28	is	be	AUX
gujaf-13	36	29	presented	present	VERB
gujaf-13	36	30	.	.	PUNCT
gujaf-13	37	1	audit	audit	NOUN
gujaf-13	37	2	firm	firm	ADJ
gujaf-13	37	3	size	size	NOUN
gujaf-13	37	4	and	and	CCONJ
gujaf-13	37	5	earnings	earning	NOUN
gujaf-13	37	6	management	management	NOUN
gujaf-13	37	7	there	there	PRON
gujaf-13	37	8	are	be	VERB
gujaf-13	37	9	inconclusive	inconclusive	ADJ
gujaf-13	37	10	findings	finding	NOUN
gujaf-13	37	11	with	with	ADP
gujaf-13	37	12	respect	respect	NOUN
gujaf-13	37	13	to	to	ADP
gujaf-13	37	14	the	the	DET
gujaf-13	37	15	relationships	relationship	NOUN
gujaf-13	37	16	between	between	ADP
gujaf-13	37	17	audit	audit	NOUN
gujaf-13	37	18	quality	quality	NOUN
gujaf-13	37	19	and	and	CCONJ
gujaf-13	37	20	earnings	earning	NOUN
gujaf-13	37	21	management	management	NOUN
gujaf-13	37	22	in	in	ADP
gujaf-13	37	23	the	the	DET
gujaf-13	37	24	literature	literature	NOUN
gujaf-13	37	25	.	.	PUNCT
gujaf-13	38	1	for	for	ADP
gujaf-13	38	2	instance	instance	NOUN
gujaf-13	38	3	,	,	PUNCT
gujaf-13	38	4	with	with	ADP
gujaf-13	38	5	regard	regard	NOUN
gujaf-13	38	6	to	to	ADP
gujaf-13	38	7	audit	audit	NOUN
gujaf-13	38	8	firm	firm	ADJ
gujaf-13	38	9	size	size	NOUN
gujaf-13	38	10	and	and	CCONJ
gujaf-13	38	11	experience	experience	NOUN
gujaf-13	38	12	big	big	ADJ
gujaf-13	38	13	4	4	NUM
gujaf-13	38	14	has	have	AUX
gujaf-13	38	15	been	be	AUX
gujaf-13	38	16	the	the	DET
gujaf-13	38	17	common	common	ADJ
gujaf-13	38	18	and	and	CCONJ
gujaf-13	38	19	a	a	DET
gujaf-13	38	20	subject	subject	NOUN
gujaf-13	38	21	of	of	ADP
gujaf-13	38	22	audit	audit	NOUN
gujaf-13	38	23	quality	quality	NOUN
gujaf-13	38	24	studies	study	NOUN
gujaf-13	38	25	(	(	PUNCT
gujaf-13	38	26	ozkan	ozkan	NOUN
gujaf-13	38	27	(	(	PUNCT
gujaf-13	38	28	2018	2018	NUM
gujaf-13	38	29	)	)	PUNCT
gujaf-13	38	30	.	.	PUNCT
gujaf-13	39	1	lobo	lobo	NOUN
gujaf-13	39	2	,	,	PUNCT
gujaf-13	39	3	paugam	paugam	ADV
gujaf-13	39	4	,	,	PUNCT
gujaf-13	39	5	zhang	zhang	PROPN
gujaf-13	39	6	and	and	CCONJ
gujaf-13	39	7	casta	casta	PROPN
gujaf-13	39	8	(	(	PUNCT
gujaf-13	39	9	2016	2016	NUM
gujaf-13	39	10	)	)	PUNCT
gujaf-13	39	11	documented	document	VERB
gujaf-13	39	12	that	that	SCONJ
gujaf-13	39	13	firms	firm	NOUN
gujaf-13	39	14	audited	audit	VERB
gujaf-13	39	15	by	by	ADP
gujaf-13	39	16	big	big	ADJ
gujaf-13	39	17	4	4	NUM
gujaf-13	39	18	-	-	PUNCT
gujaf-13	39	19	non	non	ADJ
gujaf-13	39	20	-	-	ADJ
gujaf-13	39	21	big	big	ADJ
gujaf-13	39	22	4	4	NUM
gujaf-13	39	23	auditor	auditor	NOUN
gujaf-13	39	24	pair	pair	NOUN
gujaf-13	39	25	(	(	PUNCT
gujaf-13	39	26	bs	bs	NOUN
gujaf-13	39	27	)	)	PUNCT
gujaf-13	39	28	are	be	AUX
gujaf-13	39	29	more	more	ADV
gujaf-13	39	30	likely	likely	ADJ
gujaf-13	39	31	to	to	PART
gujaf-13	39	32	book	book	VERB
gujaf-13	39	33	an	an	DET
gujaf-13	39	34	impairment	impairment	NOUN
gujaf-13	39	35	and	and	CCONJ
gujaf-13	39	36	book	book	NOUN
gujaf-13	39	37	a	a	DET
gujaf-13	39	38	larger	large	ADJ
gujaf-13	39	39	impairment	impairment	NOUN
gujaf-13	39	40	than	than	ADP
gujaf-13	39	41	firms	firm	NOUN
gujaf-13	39	42	audited	audit	VERB
gujaf-13	39	43	by	by	ADP
gujaf-13	39	44	a	a	DET
gujaf-13	39	45	big	big	ADJ
gujaf-13	39	46	4	4	NUM
gujaf-13	39	47	-	-	PUNCT
gujaf-13	39	48	big	big	ADJ
gujaf-13	39	49	4	4	NUM
gujaf-13	39	50	auditor	auditor	NOUN
gujaf-13	39	51	pair	pair	NOUN
gujaf-13	39	52	(	(	PUNCT
gujaf-13	39	53	bb	bb	NOUN
gujaf-13	39	54	)	)	PUNCT
gujaf-13	39	55	when	when	SCONJ
gujaf-13	39	56	low	low	ADJ
gujaf-13	39	57	-	-	PUNCT
gujaf-13	39	58	performance	performance	NOUN
gujaf-13	39	59	indicators	indicator	NOUN
gujaf-13	39	60	suggest	suggest	VERB
gujaf-13	39	61	a	a	DET
gujaf-13	39	62	greater	great	ADJ
gujaf-13	39	63	likelihood	likelihood	NOUN
gujaf-13	39	64	of	of	ADP
gujaf-13	39	65	impairment	impairment	NOUN
gujaf-13	39	66	.	.	PUNCT
gujaf-13	40	1	moreover	moreover	ADV
gujaf-13	40	2	,	,	PUNCT
gujaf-13	40	3	firms	firm	NOUN
gujaf-13	40	4	audited	audit	VERB
gujaf-13	40	5	by	by	ADP
gujaf-13	40	6	a	a	DET
gujaf-13	40	7	bb	bb	NOUN
gujaf-13	40	8	pair	pair	NOUN
gujaf-13	40	9	reduce	reduce	VERB
gujaf-13	40	10	impairment	impairment	ADJ
gujaf-13	40	11	disclosures	disclosure	NOUN
gujaf-13	40	12	when	when	SCONJ
gujaf-13	40	13	they	they	PRON
gujaf-13	40	14	book	book	VERB
gujaf-13	40	15	impairments	impairment	NOUN
gujaf-13	40	16	,	,	PUNCT
gujaf-13	40	17	while	while	SCONJ
gujaf-13	40	18	firms	firm	NOUN
gujaf-13	40	19	audited	audit	VERB
gujaf-13	40	20	by	by	ADP
gujaf-13	40	21	a	a	DET
gujaf-13	40	22	bs	bs	NOUN
gujaf-13	40	23	pair	pair	NOUN
gujaf-13	40	24	do	do	VERB
gujaf-13	40	25	not	not	PART
gujaf-13	40	26	,	,	PUNCT
gujaf-13	40	27	suggesting	suggest	VERB
gujaf-13	40	28	lower	low	ADJ
gujaf-13	40	29	transparency	transparency	NOUN
gujaf-13	40	30	for	for	ADP
gujaf-13	40	31	firms	firm	NOUN
gujaf-13	40	32	audited	audit	VERB
gujaf-13	40	33	by	by	ADP
gujaf-13	40	34	a	a	DET
gujaf-13	40	35	bb	bb	NOUN
gujaf-13	40	36	pair	pair	NOUN
gujaf-13	40	37	.	.	PUNCT
gujaf-13	41	1	almarayeh	almarayeh	PROPN
gujaf-13	41	2	,	,	PUNCT
gujaf-13	41	3	aibar	aibar	NOUN
gujaf-13	41	4	-	-	PUNCT
gujaf-13	41	5	guzmán	guzmán	NOUN
gujaf-13	41	6	,	,	PUNCT
gujaf-13	41	7	and	and	CCONJ
gujaf-13	41	8	abdullatif	abdullatif	PROPN
gujaf-13	41	9	(	(	PUNCT
gujaf-13	41	10	2020	2020	NUM
gujaf-13	41	11	)	)	PUNCT
gujaf-13	41	12	consolidated	consolidated	ADJ
gujaf-13	41	13	past	past	ADJ
gujaf-13	41	14	studies	study	NOUN
gujaf-13	41	15	in	in	ADP
gujaf-13	41	16	jordan	jordan	PROPN
gujaf-13	41	17	by	by	ADP
gujaf-13	41	18	a	a	DET
gujaf-13	41	19	renewed	renew	VERB
gujaf-13	41	20	investigation	investigation	NOUN
gujaf-13	41	21	into	into	ADP
gujaf-13	41	22	the	the	DET
gujaf-13	41	23	association	association	NOUN
gujaf-13	41	24	between	between	ADP
gujaf-13	41	25	two	two	NUM
gujaf-13	41	26	auditor	auditor	NOUN
gujaf-13	41	27	characteristics	characteristic	NOUN
gujaf-13	41	28	,	,	PUNCT
gujaf-13	41	29	namely	namely	ADV
gujaf-13	41	30	auditor	auditor	NOUN
gujaf-13	41	31	size	size	NOUN
gujaf-13	41	32	and	and	CCONJ
gujaf-13	41	33	audit	audit	NOUN
gujaf-13	41	34	fees	fee	NOUN
gujaf-13	41	35	as	as	ADV
gujaf-13	41	36	well	well	ADV
gujaf-13	41	37	as	as	ADP
gujaf-13	41	38	earnings	earning	NOUN
gujaf-13	41	39	management	management	NOUN
gujaf-13	41	40	.	.	PUNCT
gujaf-13	42	1	with	with	ADP
gujaf-13	42	2	a	a	DET
gujaf-13	42	3	final	final	ADJ
gujaf-13	42	4	251	251	NUM
gujaf-13	42	5	firm’s	firm’s	NOUN
gujaf-13	42	6	/	/	SYM
gujaf-13	42	7	year	year	NOUN
gujaf-13	42	8	observations	observation	NOUN
gujaf-13	42	9	,	,	PUNCT
gujaf-13	42	10	similar	similar	ADJ
gujaf-13	42	11	to	to	ADP
gujaf-13	42	12	past	past	ADJ
gujaf-13	42	13	jordanian	jordanian	ADJ
gujaf-13	42	14	studies	study	NOUN
gujaf-13	42	15	,	,	PUNCT
gujaf-13	42	16	over	over	ADP
gujaf-13	42	17	a	a	DET
gujaf-13	42	18	5	5	NUM
gujaf-13	42	19	-	-	PUNCT
gujaf-13	42	20	year	year	NOUN
gujaf-13	42	21	period	period	NOUN
gujaf-13	42	22	,	,	PUNCT
gujaf-13	42	23	the	the	DET
gujaf-13	42	24	results	result	NOUN
gujaf-13	42	25	depict	depict	VERB
gujaf-13	42	26	no	no	DET
gujaf-13	42	27	significant	significant	ADJ
gujaf-13	42	28	influence	influence	NOUN
gujaf-13	42	29	of	of	ADP
gujaf-13	42	30	these	these	DET
gujaf-13	42	31	two	two	NUM
gujaf-13	42	32	proxies	proxy	NOUN
gujaf-13	42	33	of	of	ADP
gujaf-13	42	34	audit	audit	NOUN
gujaf-13	42	35	quality	quality	NOUN
gujaf-13	42	36	and	and	CCONJ
gujaf-13	42	37	restriction	restriction	NOUN
gujaf-13	42	38	on	on	ADP
gujaf-13	42	39	earnings	earning	NOUN
gujaf-13	42	40	manipulations	manipulation	NOUN
gujaf-13	42	41	in	in	ADP
gujaf-13	42	42	jordan	jordan	PROPN
gujaf-13	42	43	.	.	PUNCT
gujaf-13	43	1	further	far	ADV
gujaf-13	43	2	,	,	PUNCT
gujaf-13	43	3	the	the	DET
gujaf-13	43	4	results	result	NOUN
gujaf-13	43	5	based	base	VERB
gujaf-13	43	6	upon	upon	SCONJ
gujaf-13	43	7	a	a	DET
gujaf-13	43	8	generalized	generalized	ADJ
gujaf-13	43	9	least	least	ADJ
gujaf-13	43	10	square	square	ADJ
gujaf-13	43	11	regression	regression	NOUN
gujaf-13	43	12	(	(	PUNCT
gujaf-13	43	13	gls	gls	PROPN
gujaf-13	43	14	)	)	PUNCT
gujaf-13	43	15	show	show	VERB
gujaf-13	43	16	a	a	DET
gujaf-13	43	17	positive	positive	ADJ
gujaf-13	43	18	and	and	CCONJ
gujaf-13	43	19	significant	significant	ADJ
gujaf-13	43	20	influence	influence	NOUN
gujaf-13	43	21	of	of	ADP
gujaf-13	43	22	all	all	DET
gujaf-13	43	23	control	control	NOUN
gujaf-13	43	24	variables	variable	NOUN
gujaf-13	43	25	(	(	PUNCT
gujaf-13	43	26	firm	firm	ADJ
gujaf-13	43	27	size	size	NOUN
gujaf-13	43	28	,	,	PUNCT
gujaf-13	43	29	growth	growth	NOUN
gujaf-13	43	30	and	and	CCONJ
gujaf-13	43	31	roa	roa	PROPN
gujaf-13	43	32	)	)	PUNCT
gujaf-13	43	33	,	,	PUNCT
gujaf-13	43	34	except	except	SCONJ
gujaf-13	43	35	leverage	leverage	NOUN
gujaf-13	43	36	,	,	PUNCT
gujaf-13	43	37	though	though	SCONJ
gujaf-13	43	38	positive	positive	ADJ
gujaf-13	43	39	but	but	CCONJ
gujaf-13	43	40	insignificantly	insignificantly	ADV
gujaf-13	43	41	related	relate	VERB
gujaf-13	43	42	to	to	ADP
gujaf-13	43	43	accrual	accrual	ADJ
gujaf-13	43	44	earnings	earning	NOUN
gujaf-13	43	45	management	management	NOUN
gujaf-13	43	46	.	.	PUNCT
gujaf-13	44	1	in	in	ADP
gujaf-13	44	2	addition	addition	NOUN
gujaf-13	44	3	,	,	PUNCT
gujaf-13	44	4	a	a	DET
gujaf-13	44	5	relatively	relatively	ADV
gujaf-13	44	6	low	low	ADJ
gujaf-13	44	7	value	value	NOUN
gujaf-13	44	8	(	(	PUNCT
gujaf-13	44	9	18	18	NUM
gujaf-13	44	10	%	%	NOUN
gujaf-13	44	11	)	)	PUNCT
gujaf-13	44	12	was	be	AUX
gujaf-13	44	13	reported	report	VERB
gujaf-13	44	14	as	as	SCONJ
gujaf-13	44	15	the	the	DET
gujaf-13	44	16	adjusted	adjusted	ADJ
gujaf-13	44	17	r2	r2	NOUN
gujaf-13	44	18	indicative	indicative	ADJ
gujaf-13	44	19	that	that	SCONJ
gujaf-13	44	20	the	the	DET
gujaf-13	44	21	totality	totality	NOUN
gujaf-13	44	22	of	of	ADP
gujaf-13	44	23	the	the	DET
gujaf-13	44	24	explanatory	explanatory	ADJ
gujaf-13	44	25	variable	variable	NOUN
gujaf-13	44	26	explains	explain	VERB
gujaf-13	44	27	only	only	ADV
gujaf-13	44	28	18	18	NUM
gujaf-13	44	29	percent	percent	NOUN
gujaf-13	44	30	differences	difference	NOUN
gujaf-13	44	31	in	in	ADP
gujaf-13	44	32	earnings	earning	NOUN
gujaf-13	44	33	management	management	NOUN
gujaf-13	44	34	.	.	PUNCT
gujaf-13	45	1	similar	similar	ADJ
gujaf-13	45	2	study	study	NOUN
gujaf-13	45	3	by	by	ADP
gujaf-13	45	4	alzoubi	alzoubi	NOUN
gujaf-13	45	5	(	(	PUNCT
gujaf-13	45	6	2016	2016	NUM
gujaf-13	45	7	)	)	PUNCT
gujaf-13	45	8	examined	examine	VERB
gujaf-13	45	9	the	the	DET
gujaf-13	45	10	effect	effect	NOUN
gujaf-13	45	11	of	of	ADP
gujaf-13	45	12	disclosure	disclosure	NOUN
gujaf-13	45	13	quality	quality	NOUN
gujaf-13	45	14	on	on	ADP
gujaf-13	45	15	the	the	DET
gujaf-13	45	16	magnitude	magnitude	NOUN
gujaf-13	45	17	of	of	ADP
gujaf-13	45	18	earnings	earning	NOUN
gujaf-13	45	19	management	management	NOUN
gujaf-13	45	20	among	among	ADP
gujaf-13	45	21	86	86	NUM
gujaf-13	45	22	industrial	industrial	ADJ
gujaf-13	45	23	companies	company	NOUN
gujaf-13	45	24	quoted	quote	VERB
gujaf-13	45	25	on	on	ADP
gujaf-13	45	26	the	the	DET
gujaf-13	45	27	amman	amman	PROPN
gujaf-13	45	28	stock	stock	PROPN
gujaf-13	45	29	exchange	exchange	NOUN
gujaf-13	45	30	for	for	ADP
gujaf-13	45	31	four	four	NUM
gujaf-13	45	32	years	year	NOUN
gujaf-13	45	33	between	between	ADP
gujaf-13	45	34	2007	2007	NUM
gujaf-13	45	35	and	and	CCONJ
gujaf-13	45	36	2010	2010	NUM
gujaf-13	45	37	.	.	PUNCT
gujaf-13	46	1	using	use	VERB
gujaf-13	46	2	a	a	DET
gujaf-13	46	3	gls	gls	ADJ
gujaf-13	46	4	regression	regression	NOUN
gujaf-13	46	5	in	in	ADP
gujaf-13	46	6	order	order	NOUN
gujaf-13	46	7	to	to	PART
gujaf-13	46	8	surmount	surmount	VERB
gujaf-13	46	9	the	the	DET
gujaf-13	46	10	heteroskedasticity	heteroskedasticity	NOUN
gujaf-13	46	11	problems	problem	NOUN
gujaf-13	46	12	of	of	ADP
gujaf-13	46	13	ols	ol	NOUN
gujaf-13	46	14	,	,	PUNCT
gujaf-13	46	15	the	the	DET
gujaf-13	46	16	findings	finding	NOUN
gujaf-13	46	17	from	from	ADP
gujaf-13	46	18	the	the	DET
gujaf-13	46	19	study	study	NOUN
gujaf-13	46	20	show	show	NOUN
gujaf-13	46	21	disclosure	disclosure	NOUN
gujaf-13	46	22	gujaf	gujaf	NOUN
gujaf-13	46	23	:	:	PUNCT
gujaf-13	46	24	gusau	gusau	PROPN
gujaf-13	46	25	journal	journal	NOUN
gujaf-13	46	26	of	of	ADP
gujaf-13	46	27	accounting	accounting	NOUN
gujaf-13	46	28	and	and	CCONJ
gujaf-13	46	29	finance	finance	NOUN
gujaf-13	46	30	,	,	PUNCT
gujaf-13	46	31	vol	vol	NOUN
gujaf-13	46	32	.	.	PUNCT
gujaf-13	47	1	i	i	PRON
gujaf-13	47	2	,	,	PUNCT
gujaf-13	47	3	issue	issue	NOUN
gujaf-13	47	4	1	1	NUM
gujaf-13	47	5	,	,	PUNCT
gujaf-13	47	6	april	april	PROPN
gujaf-13	47	7	,	,	PUNCT
gujaf-13	47	8	2020	2020	NUM
gujaf-13	47	9	issn	issn	VERB
gujaf-13	47	10	2756	2756	NUM
gujaf-13	47	11	-	-	PUNCT
gujaf-13	47	12	665x	665x	NOUN
gujaf-13	47	13	4	4	NUM
gujaf-13	47	14	quality	quality	NOUN
gujaf-13	47	15	exerting	exert	VERB
gujaf-13	47	16	a	a	DET
gujaf-13	47	17	negative	negative	ADJ
gujaf-13	47	18	influence	influence	NOUN
gujaf-13	47	19	on	on	ADP
gujaf-13	47	20	incidence	incidence	NOUN
gujaf-13	47	21	of	of	ADP
gujaf-13	47	22	earning	earn	VERB
gujaf-13	47	23	management	management	NOUN
gujaf-13	47	24	,	,	PUNCT
gujaf-13	47	25	accounting	account	VERB
gujaf-13	47	26	for	for	ADP
gujaf-13	47	27	45	45	NUM
gujaf-13	47	28	percent	percent	NOUN
gujaf-13	47	29	variations	variation	NOUN
gujaf-13	47	30	therein	therein	ADV
gujaf-13	47	31	,	,	PUNCT
gujaf-13	47	32	thereby	thereby	ADV
gujaf-13	47	33	improve	improve	VERB
gujaf-13	47	34	the	the	DET
gujaf-13	47	35	quality	quality	NOUN
gujaf-13	47	36	of	of	ADP
gujaf-13	47	37	accounting	accounting	NOUN
gujaf-13	47	38	information	information	NOUN
gujaf-13	47	39	.	.	PUNCT
gujaf-13	48	1	of	of	ADP
gujaf-13	48	2	note	note	NOUN
gujaf-13	48	3	are	be	AUX
gujaf-13	48	4	size	size	NOUN
gujaf-13	48	5	of	of	ADP
gujaf-13	48	6	the	the	DET
gujaf-13	48	7	audit	audit	NOUN
gujaf-13	48	8	firm	firm	NOUN
gujaf-13	48	9	(	(	PUNCT
gujaf-13	48	10	measured	measure	VERB
gujaf-13	48	11	by	by	ADP
gujaf-13	48	12	big4	big4	PROPN
gujaf-13	48	13	versus	versus	ADP
gujaf-13	48	14	non	non	ADJ
gujaf-13	48	15	-	-	ADJ
gujaf-13	48	16	big4	big4	ADJ
gujaf-13	48	17	dichotomy	dichotomy	NOUN
gujaf-13	48	18	)	)	PUNCT
gujaf-13	48	19	,	,	PUNCT
gujaf-13	48	20	client	client	NOUN
gujaf-13	48	21	’s	’s	PART
gujaf-13	48	22	size	size	NOUN
gujaf-13	48	23	(	(	PUNCT
gujaf-13	48	24	natural	natural	ADJ
gujaf-13	48	25	log	log	NOUN
gujaf-13	48	26	of	of	ADP
gujaf-13	48	27	total	total	ADJ
gujaf-13	48	28	assets	asset	NOUN
gujaf-13	48	29	)	)	PUNCT
gujaf-13	48	30	and	and	CCONJ
gujaf-13	48	31	clients	client	NOUN
gujaf-13	48	32	’	’	PART
gujaf-13	48	33	profitability	profitability	NOUN
gujaf-13	48	34	(	(	PUNCT
gujaf-13	48	35	proxied	proxie	VERB
gujaf-13	48	36	with	with	ADP
gujaf-13	48	37	roa	roa	PROPN
gujaf-13	48	38	)	)	PUNCT
gujaf-13	48	39	.	.	PUNCT
gujaf-13	49	1	as	as	SCONJ
gujaf-13	49	2	expected	expect	VERB
gujaf-13	49	3	,	,	PUNCT
gujaf-13	49	4	all	all	PRON
gujaf-13	49	5	displayed	display	VERB
gujaf-13	49	6	a	a	DET
gujaf-13	49	7	negative	negative	ADJ
gujaf-13	49	8	and	and	CCONJ
gujaf-13	49	9	significant	significant	ADJ
gujaf-13	49	10	relationship	relationship	NOUN
gujaf-13	49	11	with	with	ADP
gujaf-13	49	12	earnings	earning	NOUN
gujaf-13	49	13	management	management	NOUN
gujaf-13	49	14	.	.	PUNCT
gujaf-13	50	1	ajekwe	ajekwe	ADJ
gujaf-13	50	2	and	and	CCONJ
gujaf-13	50	3	ibiamke	ibiamke	ADJ
gujaf-13	50	4	(	(	PUNCT
gujaf-13	50	5	2017	2017	NUM
gujaf-13	50	6	)	)	PUNCT
gujaf-13	50	7	examined	examine	VERB
gujaf-13	50	8	the	the	DET
gujaf-13	50	9	association	association	NOUN
gujaf-13	50	10	between	between	ADP
gujaf-13	50	11	audit	audit	NOUN
gujaf-13	50	12	quality	quality	NOUN
gujaf-13	50	13	and	and	CCONJ
gujaf-13	50	14	earnings	earning	NOUN
gujaf-13	50	15	management	management	NOUN
gujaf-13	50	16	of	of	ADP
gujaf-13	50	17	listed	list	VERB
gujaf-13	50	18	firms	firm	NOUN
gujaf-13	50	19	in	in	ADP
gujaf-13	50	20	nigeria	nigeria	PROPN
gujaf-13	50	21	from	from	ADP
gujaf-13	50	22	2009	2009	NUM
gujaf-13	50	23	-	-	SYM
gujaf-13	50	24	2014	2014	NUM
gujaf-13	50	25	.	.	PUNCT
gujaf-13	51	1	the	the	DET
gujaf-13	51	2	study	study	NOUN
gujaf-13	51	3	used	use	VERB
gujaf-13	51	4	ols	ol	NOUN
gujaf-13	51	5	in	in	ADP
gujaf-13	51	6	analyzing	analyze	VERB
gujaf-13	51	7	the	the	DET
gujaf-13	51	8	data	datum	NOUN
gujaf-13	51	9	.	.	PUNCT
gujaf-13	52	1	the	the	DET
gujaf-13	52	2	study	study	NOUN
gujaf-13	52	3	measures	measure	VERB
gujaf-13	52	4	audit	audit	NOUN
gujaf-13	52	5	quality	quality	NOUN
gujaf-13	52	6	by	by	ADP
gujaf-13	52	7	audit	audit	NOUN
gujaf-13	52	8	firm	firm	ADJ
gujaf-13	52	9	size	size	NOUN
gujaf-13	52	10	and	and	CCONJ
gujaf-13	52	11	earnings	earning	NOUN
gujaf-13	52	12	management	management	NOUN
gujaf-13	52	13	by	by	ADP
gujaf-13	52	14	the	the	DET
gujaf-13	52	15	absolute	absolute	ADJ
gujaf-13	52	16	abnormal	abnormal	ADJ
gujaf-13	52	17	discretionary	discretionary	ADJ
gujaf-13	52	18	accruals	accrual	NOUN
gujaf-13	52	19	using	use	VERB
gujaf-13	52	20	the	the	DET
gujaf-13	52	21	modified	modify	VERB
gujaf-13	52	22	jones	jones	PROPN
gujaf-13	52	23	model	model	PROPN
gujaf-13	52	24	.	.	PUNCT
gujaf-13	53	1	the	the	DET
gujaf-13	53	2	study	study	NOUN
gujaf-13	53	3	was	be	AUX
gujaf-13	53	4	carried	carry	VERB
gujaf-13	53	5	out	out	ADP
gujaf-13	53	6	in	in	ADP
gujaf-13	53	7	two	two	NUM
gujaf-13	53	8	parts	part	NOUN
gujaf-13	53	9	,	,	PUNCT
gujaf-13	53	10	the	the	DET
gujaf-13	53	11	first	first	ADJ
gujaf-13	53	12	part	part	NOUN
gujaf-13	53	13	is	be	AUX
gujaf-13	53	14	the	the	DET
gujaf-13	53	15	comparative	comparative	ADJ
gujaf-13	53	16	study	study	NOUN
gujaf-13	53	17	using	use	VERB
gujaf-13	53	18	independent	independent	ADJ
gujaf-13	53	19	sample	sample	NOUN
gujaf-13	53	20	t	t	PROPN
gujaf-13	53	21	-	-	PUNCT
gujaf-13	53	22	test	test	NOUN
gujaf-13	53	23	and	and	CCONJ
gujaf-13	53	24	the	the	DET
gujaf-13	53	25	wilcoxon	wilcoxon	NOUN
gujaf-13	53	26	signed	sign	VERB
gujaf-13	53	27	ranked	rank	VERB
gujaf-13	53	28	test	test	NOUN
gujaf-13	53	29	.	.	PUNCT
gujaf-13	54	1	the	the	DET
gujaf-13	54	2	second	second	ADJ
gujaf-13	54	3	part	part	NOUN
gujaf-13	54	4	is	be	AUX
gujaf-13	54	5	the	the	DET
gujaf-13	54	6	multivariate	multivariate	NOUN
gujaf-13	54	7	analysis	analysis	NOUN
gujaf-13	54	8	where	where	SCONJ
gujaf-13	54	9	the	the	DET
gujaf-13	54	10	association	association	NOUN
gujaf-13	54	11	between	between	ADP
gujaf-13	54	12	audit	audit	NOUN
gujaf-13	54	13	quality	quality	NOUN
gujaf-13	54	14	and	and	CCONJ
gujaf-13	54	15	earnings	earning	NOUN
gujaf-13	54	16	management	management	NOUN
gujaf-13	54	17	was	be	AUX
gujaf-13	54	18	examined	examine	VERB
gujaf-13	54	19	.	.	PUNCT
gujaf-13	55	1	based	base	VERB
gujaf-13	55	2	on	on	ADP
gujaf-13	55	3	our	our	PRON
gujaf-13	55	4	analysis	analysis	NOUN
gujaf-13	55	5	,	,	PUNCT
gujaf-13	55	6	we	we	PRON
gujaf-13	55	7	found	find	VERB
gujaf-13	55	8	that	that	SCONJ
gujaf-13	55	9	auditor	auditor	NOUN
gujaf-13	55	10	size	size	NOUN
gujaf-13	55	11	has	have	AUX
gujaf-13	55	12	restrained	restrain	VERB
gujaf-13	55	13	earnings	earning	NOUN
gujaf-13	55	14	management	management	NOUN
gujaf-13	55	15	but	but	CCONJ
gujaf-13	55	16	the	the	DET
gujaf-13	55	17	decrease	decrease	NOUN
gujaf-13	55	18	is	be	AUX
gujaf-13	55	19	not	not	PART
gujaf-13	55	20	statistically	statistically	ADV
gujaf-13	55	21	significant	significant	ADJ
gujaf-13	55	22	.	.	PUNCT
gujaf-13	56	1	this	this	DET
gujaf-13	56	2	study	study	NOUN
gujaf-13	56	3	adds	add	VERB
gujaf-13	56	4	to	to	ADP
gujaf-13	56	5	the	the	DET
gujaf-13	56	6	literature	literature	NOUN
gujaf-13	56	7	on	on	ADP
gujaf-13	56	8	audit	audit	NOUN
gujaf-13	56	9	quality	quality	NOUN
gujaf-13	56	10	by	by	ADP
gujaf-13	56	11	showing	show	VERB
gujaf-13	56	12	that	that	SCONJ
gujaf-13	56	13	big	big	ADJ
gujaf-13	56	14	-	-	PUNCT
gujaf-13	56	15	four	four	NUM
gujaf-13	56	16	auditors	auditor	NOUN
gujaf-13	56	17	(	(	PUNCT
gujaf-13	56	18	proxy	proxy	NOUN
gujaf-13	56	19	for	for	ADP
gujaf-13	56	20	audit	audit	NOUN
gujaf-13	56	21	quality	quality	NOUN
gujaf-13	56	22	)	)	PUNCT
gujaf-13	56	23	may	may	AUX
gujaf-13	56	24	not	not	PART
gujaf-13	56	25	constrain	constrain	VERB
gujaf-13	56	26	earnings	earning	NOUN
gujaf-13	56	27	management	management	NOUN
gujaf-13	56	28	of	of	ADP
gujaf-13	56	29	client	client	NOUN
gujaf-13	56	30	firms	firm	NOUN
gujaf-13	56	31	in	in	ADP
gujaf-13	56	32	certain	certain	ADJ
gujaf-13	56	33	regulatory	regulatory	ADJ
gujaf-13	56	34	and	and	CCONJ
gujaf-13	56	35	institutional	institutional	ADJ
gujaf-13	56	36	environments	environment	NOUN
gujaf-13	56	37	.	.	PUNCT
gujaf-13	57	1	auditor	auditor	NOUN
gujaf-13	57	2	independence	independence	NOUN
gujaf-13	57	3	and	and	CCONJ
gujaf-13	57	4	earnings	earning	NOUN
gujaf-13	57	5	management	management	NOUN
gujaf-13	57	6	martinez	martinez	PROPN
gujaf-13	57	7	and	and	CCONJ
gujaf-13	57	8	moraes	moraes	PROPN
gujaf-13	57	9	(	(	PUNCT
gujaf-13	57	10	2016	2016	NUM
gujaf-13	57	11	)	)	PUNCT
gujaf-13	57	12	investigated	investigate	VERB
gujaf-13	57	13	effect	effect	NOUN
gujaf-13	57	14	of	of	ADP
gujaf-13	57	15	audit	audit	NOUN
gujaf-13	57	16	fees	fee	NOUN
gujaf-13	57	17	on	on	ADP
gujaf-13	57	18	earnings	earning	NOUN
gujaf-13	57	19	management	management	NOUN
gujaf-13	57	20	in	in	ADP
gujaf-13	57	21	brazilian	brazilian	ADJ
gujaf-13	57	22	market	market	NOUN
gujaf-13	57	23	using	use	VERB
gujaf-13	57	24	a	a	DET
gujaf-13	57	25	sample	sample	NOUN
gujaf-13	57	26	of	of	ADP
gujaf-13	57	27	300	300	NUM
gujaf-13	57	28	firms	firm	NOUN
gujaf-13	57	29	listed	list	VERB
gujaf-13	57	30	on	on	ADP
gujaf-13	57	31	the	the	DET
gujaf-13	57	32	bm&f	bm&f	PROPN
gujaf-13	57	33	bovespa	bovespa	NOUN
gujaf-13	57	34	for	for	ADP
gujaf-13	57	35	which	which	PRON
gujaf-13	57	36	it	it	PRON
gujaf-13	57	37	was	be	AUX
gujaf-13	57	38	possible	possible	ADJ
gujaf-13	57	39	to	to	PART
gujaf-13	57	40	identify	identify	VERB
gujaf-13	57	41	the	the	DET
gujaf-13	57	42	amount	amount	NOUN
gujaf-13	57	43	paid	pay	VERB
gujaf-13	57	44	to	to	ADP
gujaf-13	57	45	the	the	DET
gujaf-13	57	46	auditors	auditor	NOUN
gujaf-13	57	47	,	,	PUNCT
gujaf-13	57	48	using	use	VERB
gujaf-13	57	49	data	datum	NOUN
gujaf-13	57	50	gathered	gather	VERB
gujaf-13	57	51	from	from	ADP
gujaf-13	57	52	the	the	DET
gujaf-13	57	53	economatica	economatica	NOUN
gujaf-13	57	54	database	database	NOUN
gujaf-13	57	55	and	and	CCONJ
gujaf-13	57	56	the	the	DET
gujaf-13	57	57	website	website	NOUN
gujaf-13	57	58	of	of	ADP
gujaf-13	57	59	the	the	DET
gujaf-13	57	60	brazilian	brazilian	ADJ
gujaf-13	57	61	securities	securities	PROPN
gujaf-13	57	62	commission	commission	PROPN
gujaf-13	57	63	.	.	PUNCT
gujaf-13	58	1	the	the	DET
gujaf-13	58	2	study	study	NOUN
gujaf-13	58	3	analyzed	analyze	VERB
gujaf-13	58	4	the	the	DET
gujaf-13	58	5	data	datum	NOUN
gujaf-13	58	6	using	use	VERB
gujaf-13	58	7	multiple	multiple	ADJ
gujaf-13	58	8	regressions	regression	NOUN
gujaf-13	58	9	and	and	CCONJ
gujaf-13	58	10	the	the	DET
gujaf-13	58	11	findings	finding	NOUN
gujaf-13	58	12	revealed	reveal	VERB
gujaf-13	58	13	a	a	DET
gujaf-13	58	14	negative	negative	ADJ
gujaf-13	58	15	and	and	CCONJ
gujaf-13	58	16	significant	significant	ADJ
gujaf-13	58	17	relationship	relationship	NOUN
gujaf-13	58	18	between	between	ADP
gujaf-13	58	19	audit	audit	NOUN
gujaf-13	58	20	fee	fee	NOUN
gujaf-13	58	21	and	and	CCONJ
gujaf-13	58	22	earnings	earning	NOUN
gujaf-13	58	23	management	management	NOUN
gujaf-13	58	24	meaning	mean	VERB
gujaf-13	58	25	that	that	SCONJ
gujaf-13	58	26	audit	audit	NOUN
gujaf-13	58	27	firms	firm	NOUN
gujaf-13	58	28	that	that	PRON
gujaf-13	58	29	charge	charge	VERB
gujaf-13	58	30	less	less	ADJ
gujaf-13	58	31	for	for	ADP
gujaf-13	58	32	their	their	PRON
gujaf-13	58	33	service	service	NOUN
gujaf-13	58	34	tend	tend	VERB
gujaf-13	58	35	to	to	PART
gujaf-13	58	36	be	be	AUX
gujaf-13	58	37	more	more	ADV
gujaf-13	58	38	relaxed	relaxed	ADJ
gujaf-13	58	39	regarding	regard	VERB
gujaf-13	58	40	earnings	earning	NOUN
gujaf-13	58	41	management	management	NOUN
gujaf-13	58	42	by	by	ADP
gujaf-13	58	43	their	their	PRON
gujaf-13	58	44	client	client	NOUN
gujaf-13	58	45	companies	company	NOUN
gujaf-13	58	46	.	.	PUNCT
gujaf-13	59	1	similarly	similarly	ADV
gujaf-13	59	2	,	,	PUNCT
gujaf-13	59	3	nawaish	nawaish	NOUN
gujaf-13	59	4	(	(	PUNCT
gujaf-13	59	5	2016	2016	NUM
gujaf-13	59	6	)	)	PUNCT
gujaf-13	59	7	examined	examine	VERB
gujaf-13	59	8	the	the	DET
gujaf-13	59	9	prediction	prediction	NOUN
gujaf-13	59	10	that	that	SCONJ
gujaf-13	59	11	external	external	ADJ
gujaf-13	59	12	audit	audit	NOUN
gujaf-13	59	13	quality	quality	NOUN
gujaf-13	59	14	is	be	AUX
gujaf-13	59	15	positively	positively	ADV
gujaf-13	59	16	associated	associate	VERB
gujaf-13	59	17	with	with	ADP
gujaf-13	59	18	earnings	earning	NOUN
gujaf-13	59	19	management	management	NOUN
gujaf-13	59	20	in	in	ADP
gujaf-13	59	21	jordanian	jordanian	ADJ
gujaf-13	59	22	banking	banking	NOUN
gujaf-13	59	23	firms	firm	NOUN
gujaf-13	59	24	listed	list	VERB
gujaf-13	59	25	in	in	ADP
gujaf-13	59	26	amman	amman	PROPN
gujaf-13	59	27	stock	stock	PROPN
gujaf-13	59	28	exchange	exchange	PROPN
gujaf-13	59	29	(	(	PUNCT
gujaf-13	59	30	ase	ase	NOUN
gujaf-13	59	31	)	)	PUNCT
gujaf-13	59	32	.	.	PUNCT
gujaf-13	60	1	findings	finding	NOUN
gujaf-13	60	2	revealed	reveal	VERB
gujaf-13	60	3	that	that	SCONJ
gujaf-13	60	4	audit	audit	NOUN
gujaf-13	60	5	tenure	tenure	NOUN
gujaf-13	60	6	,	,	PUNCT
gujaf-13	60	7	audit	audit	NOUN
gujaf-13	60	8	fees	fee	NOUN
gujaf-13	60	9	,	,	PUNCT
gujaf-13	60	10	and	and	CCONJ
gujaf-13	60	11	auditor	auditor	NOUN
gujaf-13	60	12	specialization	specialization	NOUN
gujaf-13	60	13	have	have	VERB
gujaf-13	60	14	significant	significant	ADJ
gujaf-13	60	15	relations	relation	NOUN
gujaf-13	60	16	with	with	ADP
gujaf-13	60	17	earnings	earning	NOUN
gujaf-13	60	18	management	management	NOUN
gujaf-13	60	19	.	.	PUNCT
gujaf-13	61	1	it	it	PRON
gujaf-13	61	2	means	mean	VERB
gujaf-13	61	3	,	,	PUNCT
gujaf-13	61	4	future	future	ADJ
gujaf-13	61	5	earnings	earning	NOUN
gujaf-13	61	6	management	management	NOUN
gujaf-13	61	7	forecast	forecast	NOUN
gujaf-13	61	8	is	be	AUX
gujaf-13	61	9	predictable	predictable	ADJ
gujaf-13	61	10	based	base	VERB
gujaf-13	61	11	on	on	ADP
gujaf-13	61	12	audit	audit	NOUN
gujaf-13	61	13	quality	quality	NOUN
gujaf-13	61	14	leading	lead	VERB
gujaf-13	61	15	indicators	indicator	NOUN
gujaf-13	61	16	(	(	PUNCT
gujaf-13	61	17	audit	audit	NOUN
gujaf-13	61	18	tenure	tenure	NOUN
gujaf-13	61	19	,	,	PUNCT
gujaf-13	61	20	audit	audit	NOUN
gujaf-13	61	21	fees	fee	NOUN
gujaf-13	61	22	,	,	PUNCT
gujaf-13	61	23	and	and	CCONJ
gujaf-13	61	24	auditor	auditor	NOUN
gujaf-13	61	25	specialization	specialization	NOUN
gujaf-13	61	26	)	)	PUNCT
gujaf-13	61	27	.	.	PUNCT
gujaf-13	62	1	gujaf	gujaf	NOUN
gujaf-13	62	2	:	:	PUNCT
gujaf-13	62	3	gusau	gusau	PROPN
gujaf-13	62	4	journal	journal	NOUN
gujaf-13	62	5	of	of	ADP
gujaf-13	62	6	accounting	accounting	NOUN
gujaf-13	62	7	and	and	CCONJ
gujaf-13	62	8	finance	finance	NOUN
gujaf-13	62	9	,	,	PUNCT
gujaf-13	62	10	vol	vol	NOUN
gujaf-13	62	11	.	.	PUNCT
gujaf-13	63	1	i	i	PRON
gujaf-13	63	2	,	,	PUNCT
gujaf-13	63	3	issue	issue	NOUN
gujaf-13	63	4	1	1	NUM
gujaf-13	63	5	,	,	PUNCT
gujaf-13	63	6	april	april	PROPN
gujaf-13	63	7	,	,	PUNCT
gujaf-13	63	8	2020	2020	NUM
gujaf-13	63	9	issn	issn	VERB
gujaf-13	63	10	2756	2756	NUM
gujaf-13	63	11	-	-	PUNCT
gujaf-13	63	12	665x	665x	NOUN
gujaf-13	63	13	5	5	NUM
gujaf-13	63	14	aliyu	aliyu	NOUN
gujaf-13	63	15	,	,	PUNCT
gujaf-13	63	16	musa	musa	PROPN
gujaf-13	63	17	and	and	CCONJ
gujaf-13	63	18	zachariah	zachariah	PROPN
gujaf-13	63	19	(	(	PUNCT
gujaf-13	63	20	2015	2015	NUM
gujaf-13	63	21	)	)	PUNCT
gujaf-13	63	22	examined	examine	VERB
gujaf-13	63	23	the	the	DET
gujaf-13	63	24	impact	impact	NOUN
gujaf-13	63	25	of	of	ADP
gujaf-13	63	26	audit	audit	NOUN
gujaf-13	63	27	quality	quality	NOUN
gujaf-13	63	28	on	on	ADP
gujaf-13	63	29	earning	earn	VERB
gujaf-13	63	30	management	management	NOUN
gujaf-13	63	31	of	of	ADP
gujaf-13	63	32	listed	list	VERB
gujaf-13	63	33	deposit	deposit	NOUN
gujaf-13	63	34	money	money	NOUN
gujaf-13	63	35	banks	bank	NOUN
gujaf-13	63	36	in	in	ADP
gujaf-13	63	37	nigeria	nigeria	PROPN
gujaf-13	63	38	for	for	ADP
gujaf-13	63	39	the	the	DET
gujaf-13	63	40	period	period	NOUN
gujaf-13	63	41	of	of	ADP
gujaf-13	63	42	2006	2006	NUM
gujaf-13	63	43	-	-	SYM
gujaf-13	63	44	2013	2013	NUM
gujaf-13	63	45	.	.	PUNCT
gujaf-13	64	1	the	the	DET
gujaf-13	64	2	study	study	NOUN
gujaf-13	64	3	used	use	VERB
gujaf-13	64	4	the	the	DET
gujaf-13	64	5	ordinary	ordinary	ADJ
gujaf-13	64	6	least	least	ADJ
gujaf-13	64	7	squares	square	NOUN
gujaf-13	64	8	(	(	PUNCT
gujaf-13	64	9	ols	ol	NOUN
gujaf-13	64	10	)	)	PUNCT
gujaf-13	64	11	regression	regression	NOUN
gujaf-13	64	12	technique	technique	NOUN
gujaf-13	64	13	of	of	ADP
gujaf-13	64	14	data	datum	NOUN
gujaf-13	64	15	analysis	analysis	NOUN
gujaf-13	64	16	;	;	PUNCT
gujaf-13	64	17	the	the	DET
gujaf-13	64	18	results	result	NOUN
gujaf-13	64	19	show	show	VERB
gujaf-13	64	20	that	that	SCONJ
gujaf-13	64	21	audit	audit	NOUN
gujaf-13	64	22	quality	quality	NOUN
gujaf-13	64	23	has	have	VERB
gujaf-13	64	24	significant	significant	ADJ
gujaf-13	64	25	impact	impact	NOUN
gujaf-13	64	26	on	on	ADP
gujaf-13	64	27	the	the	DET
gujaf-13	64	28	earnings	earning	NOUN
gujaf-13	64	29	management	management	NOUN
gujaf-13	64	30	of	of	ADP
gujaf-13	64	31	listed	list	VERB
gujaf-13	64	32	deposit	deposit	NOUN
gujaf-13	64	33	money	money	NOUN
gujaf-13	64	34	banks	bank	NOUN
gujaf-13	64	35	in	in	ADP
gujaf-13	64	36	nigeria	nigeria	PROPN
gujaf-13	64	37	during	during	ADP
gujaf-13	64	38	the	the	DET
gujaf-13	64	39	period	period	NOUN
gujaf-13	64	40	under	under	ADP
gujaf-13	64	41	the	the	DET
gujaf-13	64	42	study	study	NOUN
gujaf-13	64	43	.	.	PUNCT
gujaf-13	65	1	the	the	DET
gujaf-13	65	2	results	result	NOUN
gujaf-13	65	3	also	also	ADV
gujaf-13	65	4	show	show	VERB
gujaf-13	65	5	that	that	SCONJ
gujaf-13	65	6	audit	audit	NOUN
gujaf-13	65	7	firm	firm	ADJ
gujaf-13	65	8	size	size	NOUN
gujaf-13	65	9	and	and	CCONJ
gujaf-13	65	10	joint	joint	ADJ
gujaf-13	65	11	audit	audit	NOUN
gujaf-13	65	12	services	service	NOUN
gujaf-13	65	13	have	have	VERB
gujaf-13	65	14	significant	significant	ADJ
gujaf-13	65	15	negative	negative	ADJ
gujaf-13	65	16	impact	impact	NOUN
gujaf-13	65	17	on	on	ADP
gujaf-13	65	18	the	the	DET
gujaf-13	65	19	earnings	earning	NOUN
gujaf-13	65	20	management	management	NOUN
gujaf-13	65	21	of	of	ADP
gujaf-13	65	22	listed	list	VERB
gujaf-13	65	23	deposit	deposit	NOUN
gujaf-13	65	24	money	money	NOUN
gujaf-13	65	25	banks	bank	NOUN
gujaf-13	65	26	in	in	ADP
gujaf-13	65	27	nigeria	nigeria	PROPN
gujaf-13	65	28	.	.	PUNCT
gujaf-13	66	1	while	while	SCONJ
gujaf-13	66	2	auditor	auditor	NOUN
gujaf-13	66	3	financial	financial	ADJ
gujaf-13	66	4	dependence	dependence	NOUN
gujaf-13	66	5	has	have	VERB
gujaf-13	66	6	a	a	DET
gujaf-13	66	7	significant	significant	ADJ
gujaf-13	66	8	positive	positive	ADJ
gujaf-13	66	9	impact	impact	NOUN
gujaf-13	66	10	on	on	ADP
gujaf-13	66	11	earnings	earning	NOUN
gujaf-13	66	12	management	management	NOUN
gujaf-13	66	13	of	of	ADP
gujaf-13	66	14	listed	list	VERB
gujaf-13	66	15	deposit	deposit	NOUN
gujaf-13	66	16	money	money	NOUN
gujaf-13	66	17	banks	bank	NOUN
gujaf-13	66	18	in	in	ADP
gujaf-13	66	19	nigeria	nigeria	PROPN
gujaf-13	66	20	.	.	PUNCT
gujaf-13	67	1	joint	joint	ADJ
gujaf-13	67	2	audit	audit	NOUN
gujaf-13	67	3	service	service	NOUN
gujaf-13	67	4	and	and	CCONJ
gujaf-13	67	5	earnings	earning	NOUN
gujaf-13	67	6	management	management	NOUN
gujaf-13	67	7	empirical	empirical	ADJ
gujaf-13	67	8	studies	study	NOUN
gujaf-13	67	9	on	on	ADP
gujaf-13	67	10	joint	joint	ADJ
gujaf-13	67	11	audit	audit	NOUN
gujaf-13	67	12	also	also	ADV
gujaf-13	67	13	reported	report	VERB
gujaf-13	67	14	mixed	mixed	ADJ
gujaf-13	67	15	results	result	NOUN
gujaf-13	67	16	.	.	PUNCT
gujaf-13	68	1	deangelo	deangelo	PROPN
gujaf-13	68	2	(	(	PUNCT
gujaf-13	68	3	1981	1981	NUM
gujaf-13	68	4	)	)	PUNCT
gujaf-13	68	5	opined	opine	VERB
gujaf-13	68	6	that	that	SCONJ
gujaf-13	68	7	recent	recent	ADJ
gujaf-13	68	8	literatures	literature	NOUN
gujaf-13	68	9	have	have	AUX
gujaf-13	68	10	encouraged	encourage	VERB
gujaf-13	68	11	joint	joint	ADJ
gujaf-13	68	12	auditors	auditor	NOUN
gujaf-13	68	13	approach	approach	VERB
gujaf-13	68	14	in	in	ADP
gujaf-13	68	15	ensuring	ensure	VERB
gujaf-13	68	16	objective	objective	ADJ
gujaf-13	68	17	financial	financial	ADJ
gujaf-13	68	18	reporting	reporting	NOUN
gujaf-13	68	19	.	.	PUNCT
gujaf-13	69	1	that	that	PRON
gujaf-13	69	2	is	be	AUX
gujaf-13	69	3	the	the	DET
gujaf-13	69	4	appointment	appointment	NOUN
gujaf-13	69	5	of	of	ADP
gujaf-13	69	6	joint	joint	ADJ
gujaf-13	69	7	auditors	auditor	NOUN
gujaf-13	69	8	to	to	ADP
gujaf-13	69	9	a	a	DET
gujaf-13	69	10	firm	firm	NOUN
gujaf-13	69	11	will	will	AUX
gujaf-13	69	12	enhance	enhance	VERB
gujaf-13	69	13	its	its	PRON
gujaf-13	69	14	financial	financial	ADJ
gujaf-13	69	15	reports	report	NOUN
gujaf-13	69	16	quality	quality	NOUN
gujaf-13	69	17	by	by	ADP
gujaf-13	69	18	minimizing	minimize	VERB
gujaf-13	69	19	earnings	earning	NOUN
gujaf-13	69	20	management	management	NOUN
gujaf-13	69	21	.	.	PUNCT
gujaf-13	70	1	a	a	DET
gujaf-13	70	2	study	study	NOUN
gujaf-13	70	3	by	by	ADP
gujaf-13	70	4	francis	francis	PROPN
gujaf-13	70	5	et	et	PROPN
gujaf-13	70	6	al	al	PROPN
gujaf-13	70	7	.	.	PROPN
gujaf-13	70	8	(	(	PUNCT
gujaf-13	70	9	2009	2009	NUM
gujaf-13	70	10	)	)	PUNCT
gujaf-13	70	11	analyzed	analyze	VERB
gujaf-13	70	12	the	the	DET
gujaf-13	70	13	consequences	consequence	NOUN
gujaf-13	70	14	of	of	ADP
gujaf-13	70	15	france	france	PROPN
gujaf-13	70	16	’s	’s	PART
gujaf-13	70	17	joint	joint	ADJ
gujaf-13	70	18	audit	audit	NOUN
gujaf-13	70	19	requirement	requirement	NOUN
gujaf-13	70	20	on	on	ADP
gujaf-13	70	21	earnings	earning	NOUN
gujaf-13	70	22	quality	quality	NOUN
gujaf-13	70	23	and	and	CCONJ
gujaf-13	70	24	find	find	VERB
gujaf-13	70	25	that	that	SCONJ
gujaf-13	70	26	big	big	ADJ
gujaf-13	70	27	4	4	NUM
gujaf-13	70	28	auditor	auditor	NOUN
gujaf-13	70	29	-	-	PUNCT
gujaf-13	70	30	pairs	pair	NOUN
gujaf-13	70	31	are	be	AUX
gujaf-13	70	32	associated	associate	VERB
gujaf-13	70	33	with	with	ADP
gujaf-13	70	34	lower	low	ADJ
gujaf-13	70	35	levels	level	NOUN
gujaf-13	70	36	of	of	ADP
gujaf-13	70	37	income	income	NOUN
gujaf-13	70	38	-	-	PUNCT
gujaf-13	70	39	increasing	increase	VERB
gujaf-13	70	40	abnormal	abnormal	ADJ
gujaf-13	70	41	accruals	accrual	NOUN
gujaf-13	70	42	.	.	PUNCT
gujaf-13	71	1	they	they	PRON
gujaf-13	71	2	found	find	VERB
gujaf-13	71	3	that	that	SCONJ
gujaf-13	71	4	in	in	ADP
gujaf-13	71	5	france	france	PROPN
gujaf-13	71	6	firms	firm	NOUN
gujaf-13	71	7	with	with	ADP
gujaf-13	71	8	one	one	NUM
gujaf-13	71	9	or	or	CCONJ
gujaf-13	71	10	two	two	NUM
gujaf-13	71	11	big	big	ADJ
gujaf-13	71	12	4	4	NUM
gujaf-13	71	13	auditors	auditor	NOUN
gujaf-13	71	14	are	be	AUX
gujaf-13	71	15	less	less	ADV
gujaf-13	71	16	likely	likely	ADJ
gujaf-13	71	17	to	to	PART
gujaf-13	71	18	have	have	VERB
gujaf-13	71	19	income	income	NOUN
gujaf-13	71	20	increasing	increase	VERB
gujaf-13	71	21	abnormal	abnormal	ADJ
gujaf-13	71	22	accruals	accrual	NOUN
gujaf-13	71	23	than	than	ADP
gujaf-13	71	24	other	other	ADJ
gujaf-13	71	25	firms	firm	NOUN
gujaf-13	71	26	.	.	PUNCT
gujaf-13	72	1	firms	firm	NOUN
gujaf-13	72	2	audited	audit	VERB
gujaf-13	72	3	by	by	ADP
gujaf-13	72	4	two	two	NUM
gujaf-13	72	5	big	big	ADJ
gujaf-13	72	6	4	4	NUM
gujaf-13	72	7	auditors	auditor	NOUN
gujaf-13	72	8	were	be	AUX
gujaf-13	72	9	even	even	ADV
gujaf-13	72	10	less	less	ADV
gujaf-13	72	11	likely	likely	ADJ
gujaf-13	72	12	to	to	PART
gujaf-13	72	13	have	have	VERB
gujaf-13	72	14	income	income	NOUN
gujaf-13	72	15	-	-	PUNCT
gujaf-13	72	16	increasing	increase	VERB
gujaf-13	72	17	accruals	accrual	NOUN
gujaf-13	72	18	.	.	PUNCT
gujaf-13	73	1	big	big	ADJ
gujaf-13	73	2	4	4	NUM
gujaf-13	73	3	auditors	auditor	NOUN
gujaf-13	73	4	paired	pair	VERB
gujaf-13	73	5	with	with	ADP
gujaf-13	73	6	non	non	ADJ
gujaf-13	73	7	-	-	ADJ
gujaf-13	73	8	big	big	ADJ
gujaf-13	73	9	4	4	NUM
gujaf-13	73	10	auditors	auditor	NOUN
gujaf-13	73	11	are	be	AUX
gujaf-13	73	12	also	also	ADV
gujaf-13	73	13	associated	associate	VERB
gujaf-13	73	14	with	with	ADP
gujaf-13	73	15	lower	low	ADJ
gujaf-13	73	16	levels	level	NOUN
gujaf-13	73	17	of	of	ADP
gujaf-13	73	18	income	income	NOUN
gujaf-13	73	19	increasing	increase	VERB
gujaf-13	73	20	abnormal	abnormal	ADJ
gujaf-13	73	21	accruals	accrual	NOUN
gujaf-13	73	22	however	however	ADV
gujaf-13	73	23	to	to	ADP
gujaf-13	73	24	a	a	DET
gujaf-13	73	25	lesser	less	ADJ
gujaf-13	73	26	extent	extent	NOUN
gujaf-13	73	27	and	and	CCONJ
gujaf-13	73	28	concluded	conclude	VERB
gujaf-13	73	29	that	that	SCONJ
gujaf-13	73	30	a	a	DET
gujaf-13	73	31	pecking	pecking	NOUN
gujaf-13	73	32	order	order	NOUN
gujaf-13	73	33	explains	explain	VERB
gujaf-13	73	34	this	this	PRON
gujaf-13	73	35	with	with	ADP
gujaf-13	73	36	regards	regard	NOUN
gujaf-13	73	37	to	to	ADP
gujaf-13	73	38	earnings	earning	NOUN
gujaf-13	73	39	quality	quality	NOUN
gujaf-13	73	40	and	and	CCONJ
gujaf-13	73	41	auditor	auditor	NOUN
gujaf-13	73	42	-	-	PUNCT
gujaf-13	73	43	pair	pair	NOUN
gujaf-13	73	44	choice	choice	NOUN
gujaf-13	73	45	.	.	PUNCT
gujaf-13	74	1	marmousez	marmousez	NOUN
gujaf-13	74	2	(	(	PUNCT
gujaf-13	74	3	2009	2009	NUM
gujaf-13	74	4	)	)	PUNCT
gujaf-13	74	5	examined	examine	VERB
gujaf-13	74	6	the	the	DET
gujaf-13	74	7	impact	impact	NOUN
gujaf-13	74	8	of	of	ADP
gujaf-13	74	9	joint	joint	ADJ
gujaf-13	74	10	auditor	auditor	NOUN
gujaf-13	74	11	pairs	pair	NOUN
gujaf-13	74	12	in	in	ADP
gujaf-13	74	13	france	france	PROPN
gujaf-13	74	14	on	on	ADP
gujaf-13	74	15	financial	financial	ADJ
gujaf-13	74	16	reporting	reporting	NOUN
gujaf-13	74	17	quality	quality	NOUN
gujaf-13	74	18	,	,	PUNCT
gujaf-13	74	19	measured	measure	VERB
gujaf-13	74	20	by	by	ADP
gujaf-13	74	21	the	the	DET
gujaf-13	74	22	degree	degree	NOUN
gujaf-13	74	23	of	of	ADP
gujaf-13	74	24	earnings	earning	NOUN
gujaf-13	74	25	conservatism	conservatism	NOUN
gujaf-13	74	26	.	.	PUNCT
gujaf-13	75	1	he	he	PRON
gujaf-13	75	2	provides	provide	VERB
gujaf-13	75	3	evidence	evidence	NOUN
gujaf-13	75	4	that	that	SCONJ
gujaf-13	75	5	big	big	ADJ
gujaf-13	75	6	4	4	NUM
gujaf-13	75	7	–	–	PUNCT
gujaf-13	75	8	big	big	ADJ
gujaf-13	75	9	4	4	NUM
gujaf-13	75	10	auditor	auditor	NOUN
gujaf-13	75	11	pairs	pair	NOUN
gujaf-13	75	12	are	be	AUX
gujaf-13	75	13	not	not	PART
gujaf-13	75	14	associated	associate	VERB
gujaf-13	75	15	with	with	ADP
gujaf-13	75	16	earnings	earning	NOUN
gujaf-13	75	17	conservatism	conservatism	NOUN
gujaf-13	75	18	whereas	whereas	SCONJ
gujaf-13	75	19	big	big	ADJ
gujaf-13	75	20	4	4	NUM
gujaf-13	75	21	–	–	PUNCT
gujaf-13	75	22	non	non	ADJ
gujaf-13	75	23	-	-	ADJ
gujaf-13	75	24	big	big	ADJ
gujaf-13	75	25	4	4	NUM
gujaf-13	75	26	auditor	auditor	NOUN
gujaf-13	75	27	pairs	pair	NOUN
gujaf-13	75	28	are	be	AUX
gujaf-13	75	29	associated	associate	VERB
gujaf-13	75	30	with	with	ADP
gujaf-13	75	31	conservatism	conservatism	NOUN
gujaf-13	75	32	.	.	PUNCT
gujaf-13	76	1	jayeola	jayeola	PROPN
gujaf-13	76	2	et	et	PROPN
gujaf-13	76	3	.	.	PUNCT
gujaf-13	77	1	al	al	PROPN
gujaf-13	77	2	(	(	PUNCT
gujaf-13	77	3	2017	2017	NUM
gujaf-13	77	4	)	)	PUNCT
gujaf-13	77	5	examined	examine	VERB
gujaf-13	77	6	the	the	DET
gujaf-13	77	7	relationship	relationship	NOUN
gujaf-13	77	8	between	between	ADP
gujaf-13	77	9	audit	audit	NOUN
gujaf-13	77	10	quality	quality	NOUN
gujaf-13	77	11	and	and	CCONJ
gujaf-13	77	12	earning	earn	VERB
gujaf-13	77	13	management	management	NOUN
gujaf-13	77	14	in	in	ADP
gujaf-13	77	15	nigeria	nigeria	PROPN
gujaf-13	77	16	deposit	deposit	NOUN
gujaf-13	77	17	money	money	NOUN
gujaf-13	77	18	banks	bank	NOUN
gujaf-13	77	19	.	.	PUNCT
gujaf-13	78	1	the	the	DET
gujaf-13	78	2	study	study	NOUN
gujaf-13	78	3	adopted	adopt	VERB
gujaf-13	78	4	a	a	DET
gujaf-13	78	5	longitudinal	longitudinal	ADJ
gujaf-13	78	6	research	research	NOUN
gujaf-13	78	7	design	design	NOUN
gujaf-13	78	8	and	and	CCONJ
gujaf-13	78	9	secondary	secondary	ADJ
gujaf-13	78	10	data	datum	NOUN
gujaf-13	78	11	covering	cover	VERB
gujaf-13	78	12	a	a	DET
gujaf-13	78	13	period	period	NOUN
gujaf-13	78	14	of	of	ADP
gujaf-13	78	15	2005	2005	NUM
gujaf-13	78	16	-	-	SYM
gujaf-13	78	17	2014	2014	NUM
gujaf-13	78	18	were	be	AUX
gujaf-13	78	19	collected	collect	VERB
gujaf-13	78	20	.	.	PUNCT
gujaf-13	79	1	panel	panel	NOUN
gujaf-13	79	2	data	datum	NOUN
gujaf-13	79	3	technique	technique	NOUN
gujaf-13	79	4	was	be	AUX
gujaf-13	79	5	employed	employ	VERB
gujaf-13	79	6	,	,	PUNCT
gujaf-13	79	7	while	while	SCONJ
gujaf-13	79	8	fixed	fixed	ADJ
gujaf-13	79	9	and	and	CCONJ
gujaf-13	79	10	random	random	ADJ
gujaf-13	79	11	effects	effect	NOUN
gujaf-13	79	12	model	model	NOUN
gujaf-13	79	13	were	be	AUX
gujaf-13	79	14	used	use	VERB
gujaf-13	79	15	for	for	ADP
gujaf-13	79	16	estimation	estimation	NOUN
gujaf-13	79	17	.	.	PUNCT
gujaf-13	80	1	descriptive	descriptive	ADJ
gujaf-13	80	2	statistics	statistic	NOUN
gujaf-13	80	3	,	,	PUNCT
gujaf-13	80	4	pearson	pearson	PROPN
gujaf-13	80	5	correlation	correlation	NOUN
gujaf-13	80	6	coefficient	coefficient	NOUN
gujaf-13	80	7	and	and	CCONJ
gujaf-13	80	8	simple	simple	ADJ
gujaf-13	80	9	pooled	pool	VERB
gujaf-13	80	10	ols	ol	NOUN
gujaf-13	80	11	regression	regression	NOUN
gujaf-13	80	12	analysis	analysis	NOUN
gujaf-13	80	13	were	be	AUX
gujaf-13	80	14	used	use	VERB
gujaf-13	80	15	for	for	ADP
gujaf-13	80	16	analysis	analysis	NOUN
gujaf-13	80	17	to	to	PART
gujaf-13	80	18	determine	determine	VERB
gujaf-13	80	19	possible	possible	ADJ
gujaf-13	80	20	link	link	NOUN
gujaf-13	80	21	between	between	ADP
gujaf-13	80	22	the	the	DET
gujaf-13	80	23	variables	variable	NOUN
gujaf-13	80	24	identified	identify	VERB
gujaf-13	80	25	.	.	PUNCT
gujaf-13	81	1	the	the	DET
gujaf-13	81	2	results	result	NOUN
gujaf-13	81	3	showed	show	VERB
gujaf-13	81	4	that	that	SCONJ
gujaf-13	81	5	joint	joint	ADJ
gujaf-13	81	6	audit	audit	NOUN
gujaf-13	81	7	has	have	VERB
gujaf-13	81	8	a	a	DET
gujaf-13	81	9	significant	significant	ADJ
gujaf-13	81	10	positive	positive	ADJ
gujaf-13	81	11	relationship	relationship	NOUN
gujaf-13	81	12	with	with	ADP
gujaf-13	81	13	earnings	earning	NOUN
gujaf-13	81	14	management	management	NOUN
gujaf-13	81	15	,	,	PUNCT
gujaf-13	81	16	which	which	PRON
gujaf-13	81	17	gujaf	gujaf	NOUN
gujaf-13	81	18	:	:	PUNCT
gujaf-13	81	19	gusau	gusau	PROPN
gujaf-13	81	20	journal	journal	NOUN
gujaf-13	81	21	of	of	ADP
gujaf-13	81	22	accounting	accounting	NOUN
gujaf-13	81	23	and	and	CCONJ
gujaf-13	81	24	finance	finance	NOUN
gujaf-13	81	25	,	,	PUNCT
gujaf-13	81	26	vol	vol	NOUN
gujaf-13	81	27	.	.	PUNCT
gujaf-13	82	1	i	i	PRON
gujaf-13	82	2	,	,	PUNCT
gujaf-13	82	3	issue	issue	NOUN
gujaf-13	82	4	1	1	NUM
gujaf-13	82	5	,	,	PUNCT
gujaf-13	82	6	april	april	PROPN
gujaf-13	82	7	,	,	PUNCT
gujaf-13	82	8	2020	2020	NUM
gujaf-13	82	9	issn	issn	VERB
gujaf-13	82	10	2756	2756	NUM
gujaf-13	82	11	-	-	PUNCT
gujaf-13	82	12	665x	665x	NOUN
gujaf-13	82	13	6	6	NUM
gujaf-13	82	14	implies	imply	VERB
gujaf-13	82	15	that	that	SCONJ
gujaf-13	82	16	a	a	DET
gujaf-13	82	17	change	change	NOUN
gujaf-13	82	18	to	to	ADP
gujaf-13	82	19	joint	joint	ADJ
gujaf-13	82	20	audit	audit	NOUN
gujaf-13	82	21	from	from	ADP
gujaf-13	82	22	single	single	ADJ
gujaf-13	82	23	audit	audit	NOUN
gujaf-13	82	24	increases	increase	VERB
gujaf-13	82	25	earnings	earning	NOUN
gujaf-13	82	26	management	management	NOUN
gujaf-13	82	27	.	.	PUNCT
gujaf-13	83	1	moreover	moreover	ADV
gujaf-13	83	2	,	,	PUNCT
gujaf-13	83	3	results	result	NOUN
gujaf-13	83	4	reveal	reveal	VERB
gujaf-13	83	5	that	that	SCONJ
gujaf-13	83	6	audit	audit	NOUN
gujaf-13	83	7	specialization	specialization	NOUN
gujaf-13	83	8	has	have	VERB
gujaf-13	83	9	a	a	DET
gujaf-13	83	10	significant	significant	ADJ
gujaf-13	83	11	negative	negative	ADJ
gujaf-13	83	12	relationship	relationship	NOUN
gujaf-13	83	13	with	with	ADP
gujaf-13	83	14	earnings	earning	NOUN
gujaf-13	83	15	management	management	NOUN
gujaf-13	83	16	,	,	PUNCT
gujaf-13	83	17	which	which	PRON
gujaf-13	83	18	implies	imply	VERB
gujaf-13	83	19	that	that	SCONJ
gujaf-13	83	20	every	every	DET
gujaf-13	83	21	unit	unit	NOUN
gujaf-13	83	22	increase	increase	NOUN
gujaf-13	83	23	in	in	ADP
gujaf-13	83	24	audit	audit	NOUN
gujaf-13	83	25	specialization	specialization	NOUN
gujaf-13	83	26	decreases	decrease	VERB
gujaf-13	83	27	earnings	earning	NOUN
gujaf-13	83	28	management	management	NOUN
gujaf-13	83	29	.	.	PUNCT
gujaf-13	84	1	mandour	mandour	NOUN
gujaf-13	84	2	,	,	PUNCT
gujaf-13	84	3	file	file	NOUN
gujaf-13	84	4	and	and	CCONJ
gujaf-13	84	5	kwak	kwak	PROPN
gujaf-13	84	6	(	(	PUNCT
gujaf-13	84	7	2018	2018	NUM
gujaf-13	84	8	)	)	PUNCT
gujaf-13	84	9	examined	examine	VERB
gujaf-13	84	10	the	the	DET
gujaf-13	84	11	effect	effect	NOUN
gujaf-13	84	12	of	of	ADP
gujaf-13	84	13	joint	joint	ADJ
gujaf-13	84	14	audit	audit	NOUN
gujaf-13	84	15	and	and	CCONJ
gujaf-13	84	16	dual	dual	ADJ
gujaf-13	84	17	audits	audits	NOUN
gujaf-13	84	18	on	on	ADP
gujaf-13	84	19	earning	earn	VERB
gujaf-13	84	20	management	management	NOUN
gujaf-13	84	21	practices	practice	NOUN
gujaf-13	84	22	during	during	ADP
gujaf-13	84	23	the	the	DET
gujaf-13	84	24	period	period	NOUN
gujaf-13	84	25	2010	2010	NUM
gujaf-13	84	26	-	-	SYM
gujaf-13	84	27	2014	2014	NUM
gujaf-13	84	28	.	.	PUNCT
gujaf-13	85	1	the	the	DET
gujaf-13	85	2	purpose	purpose	NOUN
gujaf-13	85	3	of	of	ADP
gujaf-13	85	4	the	the	DET
gujaf-13	85	5	paper	paper	NOUN
gujaf-13	85	6	is	be	AUX
gujaf-13	85	7	to	to	PART
gujaf-13	85	8	determine	determine	VERB
gujaf-13	85	9	the	the	DET
gujaf-13	85	10	impact	impact	NOUN
gujaf-13	85	11	of	of	ADP
gujaf-13	85	12	the	the	DET
gujaf-13	85	13	voluntary	voluntary	ADJ
gujaf-13	85	14	adoption	adoption	NOUN
gujaf-13	85	15	of	of	ADP
gujaf-13	85	16	the	the	DET
gujaf-13	85	17	joint	joint	ADJ
gujaf-13	85	18	external	external	ADJ
gujaf-13	85	19	audit	audit	NOUN
gujaf-13	85	20	approach	approach	NOUN
gujaf-13	85	21	in	in	ADP
gujaf-13	85	22	reducing	reduce	VERB
gujaf-13	85	23	earnings	earning	NOUN
gujaf-13	85	24	management	management	NOUN
gujaf-13	85	25	practices	practice	NOUN
gujaf-13	85	26	through	through	ADP
gujaf-13	85	27	accruals	accrual	NOUN
gujaf-13	85	28	and	and	CCONJ
gujaf-13	85	29	real	real	ADJ
gujaf-13	85	30	operations	operation	NOUN
gujaf-13	85	31	compared	compare	VERB
gujaf-13	85	32	with	with	ADP
gujaf-13	85	33	the	the	DET
gujaf-13	85	34	adoption	adoption	NOUN
gujaf-13	85	35	of	of	ADP
gujaf-13	85	36	the	the	DET
gujaf-13	85	37	dual	dual	ADJ
gujaf-13	85	38	external	external	ADJ
gujaf-13	85	39	audit	audit	NOUN
gujaf-13	85	40	approach	approach	NOUN
gujaf-13	85	41	.	.	PUNCT
gujaf-13	86	1	the	the	DET
gujaf-13	86	2	study	study	NOUN
gujaf-13	86	3	used	use	VERB
gujaf-13	86	4	multiple	multiple	ADJ
gujaf-13	86	5	regressions	regression	NOUN
gujaf-13	86	6	to	to	PART
gujaf-13	86	7	analyze	analyze	VERB
gujaf-13	86	8	the	the	DET
gujaf-13	86	9	data	datum	NOUN
gujaf-13	86	10	.	.	PUNCT
gujaf-13	87	1	the	the	DET
gujaf-13	87	2	research	research	NOUN
gujaf-13	87	3	follows	follow	VERB
gujaf-13	87	4	a	a	DET
gujaf-13	87	5	quantitative	quantitative	ADJ
gujaf-13	87	6	approach	approach	NOUN
gujaf-13	87	7	to	to	PART
gujaf-13	87	8	collect	collect	VERB
gujaf-13	87	9	and	and	CCONJ
gujaf-13	87	10	analyze	analyze	VERB
gujaf-13	87	11	data	datum	NOUN
gujaf-13	87	12	from	from	ADP
gujaf-13	87	13	companies	company	NOUN
gujaf-13	87	14	listed	list	VERB
gujaf-13	87	15	on	on	ADP
gujaf-13	87	16	the	the	DET
gujaf-13	87	17	egyptian	egyptian	ADJ
gujaf-13	87	18	stock	stock	NOUN
gujaf-13	87	19	exchange	exchange	PROPN
gujaf-13	87	20	.	.	PUNCT
gujaf-13	88	1	the	the	DET
gujaf-13	88	2	findings	finding	NOUN
gujaf-13	88	3	of	of	ADP
gujaf-13	88	4	the	the	DET
gujaf-13	88	5	empirical	empirical	ADJ
gujaf-13	88	6	studies	study	NOUN
gujaf-13	88	7	show	show	VERB
gujaf-13	88	8	that	that	SCONJ
gujaf-13	88	9	there	there	PRON
gujaf-13	88	10	are	be	VERB
gujaf-13	88	11	consistent	consistent	ADJ
gujaf-13	88	12	earnings	earning	NOUN
gujaf-13	88	13	management	management	NOUN
gujaf-13	88	14	practices	practice	NOUN
gujaf-13	88	15	in	in	ADP
gujaf-13	88	16	the	the	DET
gujaf-13	88	17	studied	studied	ADJ
gujaf-13	88	18	sample	sample	NOUN
gujaf-13	88	19	regardless	regardless	ADV
gujaf-13	88	20	of	of	ADP
gujaf-13	88	21	the	the	DET
gujaf-13	88	22	type	type	NOUN
gujaf-13	88	23	of	of	ADP
gujaf-13	88	24	audit	audit	NOUN
gujaf-13	88	25	(	(	PUNCT
gujaf-13	88	26	joint	joint	ADJ
gujaf-13	88	27	or	or	CCONJ
gujaf-13	88	28	dual	dual	ADJ
gujaf-13	88	29	audit	audit	NOUN
gujaf-13	88	30	)	)	PUNCT
gujaf-13	88	31	.	.	PUNCT
gujaf-13	89	1	there	there	PRON
gujaf-13	89	2	is	be	VERB
gujaf-13	89	3	a	a	DET
gujaf-13	89	4	negative	negative	ADJ
gujaf-13	89	5	association	association	NOUN
gujaf-13	89	6	between	between	ADP
gujaf-13	89	7	joint	joint	ADJ
gujaf-13	89	8	audit	audit	NOUN
gujaf-13	89	9	and	and	CCONJ
gujaf-13	89	10	discretionary	discretionary	ADJ
gujaf-13	89	11	accruals	accrual	NOUN
gujaf-13	89	12	compared	compare	VERB
gujaf-13	89	13	to	to	ADP
gujaf-13	89	14	dual	dual	ADJ
gujaf-13	89	15	audit	audit	NOUN
gujaf-13	89	16	.	.	PUNCT
gujaf-13	90	1	this	this	PRON
gujaf-13	90	2	means	mean	VERB
gujaf-13	90	3	that	that	SCONJ
gujaf-13	90	4	firms	firm	NOUN
gujaf-13	90	5	with	with	ADP
gujaf-13	90	6	joint	joint	ADJ
gujaf-13	90	7	audit	audit	NOUN
gujaf-13	90	8	are	be	AUX
gujaf-13	90	9	less	less	ADV
gujaf-13	90	10	engaged	engaged	ADJ
gujaf-13	90	11	in	in	ADP
gujaf-13	90	12	accrual	accrual	ADJ
gujaf-13	90	13	earnings	earning	NOUN
gujaf-13	90	14	management	management	NOUN
gujaf-13	90	15	practices	practice	NOUN
gujaf-13	90	16	.	.	PUNCT
gujaf-13	91	1	in	in	ADP
gujaf-13	91	2	addition	addition	NOUN
gujaf-13	91	3	,	,	PUNCT
gujaf-13	91	4	large	large	ADJ
gujaf-13	91	5	firms	firm	NOUN
gujaf-13	91	6	that	that	PRON
gujaf-13	91	7	adopt	adopt	VERB
gujaf-13	91	8	joint	joint	ADJ
gujaf-13	91	9	audit	audit	NOUN
gujaf-13	91	10	are	be	AUX
gujaf-13	91	11	less	less	ADV
gujaf-13	91	12	engaged	engaged	ADJ
gujaf-13	91	13	in	in	ADP
gujaf-13	91	14	accrual	accrual	ADJ
gujaf-13	91	15	earnings	earning	NOUN
gujaf-13	91	16	management	management	NOUN
gujaf-13	91	17	.	.	PUNCT
gujaf-13	92	1	however	however	ADV
gujaf-13	92	2	,	,	PUNCT
gujaf-13	92	3	there	there	PRON
gujaf-13	92	4	is	be	VERB
gujaf-13	92	5	no	no	DET
gujaf-13	92	6	effect	effect	NOUN
gujaf-13	92	7	of	of	ADP
gujaf-13	92	8	joint	joint	ADJ
gujaf-13	92	9	audit	audit	NOUN
gujaf-13	92	10	on	on	ADP
gujaf-13	92	11	real	real	ADJ
gujaf-13	92	12	earnings	earning	NOUN
gujaf-13	92	13	management	management	NOUN
gujaf-13	92	14	practices	practice	NOUN
gujaf-13	92	15	compared	compare	VERB
gujaf-13	92	16	to	to	ADP
gujaf-13	92	17	dual	dual	ADJ
gujaf-13	92	18	audit	audit	NOUN
gujaf-13	92	19	.	.	PUNCT
gujaf-13	93	1	our	our	PRON
gujaf-13	93	2	result	result	NOUN
gujaf-13	93	3	is	be	AUX
gujaf-13	93	4	consistent	consistent	ADJ
gujaf-13	93	5	for	for	ADP
gujaf-13	93	6	firm	firm	ADJ
gujaf-13	93	7	size	size	NOUN
gujaf-13	93	8	,	,	PUNCT
gujaf-13	93	9	profitability	profitability	NOUN
gujaf-13	93	10	,	,	PUNCT
gujaf-13	93	11	and	and	CCONJ
gujaf-13	93	12	leverage	leverage	NOUN
gujaf-13	93	13	.	.	PUNCT
gujaf-13	94	1	both	both	DET
gujaf-13	94	2	firm	firm	ADJ
gujaf-13	94	3	profitability	profitability	NOUN
gujaf-13	94	4	and	and	CCONJ
gujaf-13	94	5	leverage	leverage	NOUN
gujaf-13	94	6	show	show	VERB
gujaf-13	94	7	positive	positive	ADJ
gujaf-13	94	8	association	association	NOUN
gujaf-13	94	9	with	with	ADP
gujaf-13	94	10	earnings	earning	NOUN
gujaf-13	94	11	management	management	NOUN
gujaf-13	94	12	practices	practice	NOUN
gujaf-13	94	13	while	while	SCONJ
gujaf-13	94	14	size	size	NOUN
gujaf-13	94	15	did	do	AUX
gujaf-13	94	16	not	not	PART
gujaf-13	94	17	have	have	VERB
gujaf-13	94	18	a	a	DET
gujaf-13	94	19	significant	significant	ADJ
gujaf-13	94	20	effect	effect	NOUN
gujaf-13	94	21	on	on	ADP
gujaf-13	94	22	either	either	DET
gujaf-13	94	23	type	type	NOUN
gujaf-13	94	24	of	of	ADP
gujaf-13	94	25	practice	practice	NOUN
gujaf-13	94	26	.	.	PUNCT
gujaf-13	95	1	finally	finally	ADV
gujaf-13	95	2	,	,	PUNCT
gujaf-13	95	3	the	the	DET
gujaf-13	95	4	study	study	NOUN
gujaf-13	95	5	recommends	recommend	VERB
gujaf-13	95	6	that	that	SCONJ
gujaf-13	95	7	,	,	PUNCT
gujaf-13	95	8	firms	firm	NOUN
gujaf-13	95	9	with	with	ADP
gujaf-13	95	10	high	high	ADJ
gujaf-13	95	11	(	(	PUNCT
gujaf-13	95	12	low	low	ADJ
gujaf-13	95	13	)	)	PUNCT
gujaf-13	95	14	profitability	profitability	NOUN
gujaf-13	95	15	that	that	PRON
gujaf-13	95	16	adopts	adopt	VERB
gujaf-13	95	17	joint	joint	ADJ
gujaf-13	95	18	audits	audits	NOUN
gujaf-13	95	19	are	be	AUX
gujaf-13	95	20	less	less	ADJ
gujaf-13	95	21	(	(	PUNCT
gujaf-13	95	22	more	more	ADJ
gujaf-13	95	23	)	)	PUNCT
gujaf-13	95	24	likely	likely	ADJ
gujaf-13	95	25	to	to	PART
gujaf-13	95	26	engage	engage	VERB
gujaf-13	95	27	in	in	ADP
gujaf-13	95	28	real	real	ADJ
gujaf-13	95	29	earnings	earning	NOUN
gujaf-13	95	30	management	management	NOUN
gujaf-13	95	31	practices	practice	NOUN
gujaf-13	95	32	.	.	PUNCT
gujaf-13	96	1	3	3	X
gujaf-13	96	2	.	.	X
gujaf-13	96	3	methodology	methodology	NOUN
gujaf-13	96	4	and	and	CCONJ
gujaf-13	96	5	model	model	NOUN
gujaf-13	96	6	specification	specification	NOUN
gujaf-13	96	7	this	this	DET
gujaf-13	96	8	study	study	NOUN
gujaf-13	96	9	adopted	adopt	VERB
gujaf-13	96	10	a	a	DET
gujaf-13	96	11	quantitative	quantitative	ADJ
gujaf-13	96	12	research	research	NOUN
gujaf-13	96	13	approach	approach	NOUN
gujaf-13	96	14	where	where	SCONJ
gujaf-13	96	15	data	datum	NOUN
gujaf-13	96	16	was	be	AUX
gujaf-13	96	17	gathered	gather	VERB
gujaf-13	96	18	through	through	ADP
gujaf-13	96	19	secondary	secondary	ADJ
gujaf-13	96	20	approach	approach	NOUN
gujaf-13	96	21	.	.	PUNCT
gujaf-13	97	1	the	the	DET
gujaf-13	97	2	population	population	NOUN
gujaf-13	97	3	is	be	AUX
gujaf-13	97	4	made	make	VERB
gujaf-13	97	5	up	up	ADP
gujaf-13	97	6	of	of	ADP
gujaf-13	97	7	entirely	entirely	ADV
gujaf-13	97	8	twenty	twenty	NUM
gujaf-13	97	9	-	-	PUNCT
gujaf-13	97	10	eight	eight	NUM
gujaf-13	97	11	listed	list	VERB
gujaf-13	97	12	insurance	insurance	NOUN
gujaf-13	97	13	companies	company	NOUN
gujaf-13	97	14	whose	whose	DET
gujaf-13	97	15	shares	share	NOUN
gujaf-13	97	16	are	be	AUX
gujaf-13	97	17	traded	trade	VERB
gujaf-13	97	18	in	in	ADP
gujaf-13	97	19	the	the	DET
gujaf-13	97	20	nigerian	nigerian	ADJ
gujaf-13	97	21	stock	stock	NOUN
gujaf-13	97	22	exchange	exchange	PROPN
gujaf-13	97	23	(	(	PUNCT
gujaf-13	97	24	nse	nse	NOUN
gujaf-13	97	25	)	)	PUNCT
gujaf-13	97	26	.	.	PUNCT
gujaf-13	98	1	simple	simple	ADJ
gujaf-13	98	2	random	random	ADJ
gujaf-13	98	3	samples	sample	NOUN
gujaf-13	98	4	were	be	AUX
gujaf-13	98	5	used	use	VERB
gujaf-13	98	6	to	to	PART
gujaf-13	98	7	arrive	arrive	VERB
gujaf-13	98	8	at	at	ADP
gujaf-13	98	9	samples	sample	NOUN
gujaf-13	98	10	of	of	ADP
gujaf-13	98	11	10	10	NUM
gujaf-13	98	12	insurance	insurance	NOUN
gujaf-13	98	13	companies	company	NOUN
gujaf-13	98	14	where	where	SCONJ
gujaf-13	98	15	sunu	sunu	ADJ
gujaf-13	98	16	assurances	assurances	PROPN
gujaf-13	98	17	nigeria	nigeria	PROPN
gujaf-13	98	18	plc	plc	PROPN
gujaf-13	98	19	,	,	PUNCT
gujaf-13	98	20	unic	unic	ADJ
gujaf-13	98	21	insurance	insurance	NOUN
gujaf-13	98	22	,	,	PUNCT
gujaf-13	98	23	veritas	verita	NOUN
gujaf-13	98	24	kapital	kapital	PROPN
gujaf-13	98	25	assurance	assurance	PROPN
gujaf-13	98	26	plc	plc	PROPN
gujaf-13	98	27	,	,	PUNCT
gujaf-13	98	28	universal	universal	ADJ
gujaf-13	98	29	insurance	insurance	PROPN
gujaf-13	98	30	company	company	PROPN
gujaf-13	98	31	plc	plc	PROPN
gujaf-13	98	32	and	and	CCONJ
gujaf-13	98	33	regency	regency	PROPN
gujaf-13	98	34	alliance	alliance	PROPN
gujaf-13	98	35	insurance	insurance	PROPN
gujaf-13	98	36	plc	plc	PROPN
gujaf-13	98	37	were	be	AUX
gujaf-13	98	38	eliminated	eliminate	VERB
gujaf-13	98	39	as	as	ADP
gujaf-13	98	40	a	a	DET
gujaf-13	98	41	result	result	NOUN
gujaf-13	98	42	of	of	ADP
gujaf-13	98	43	unavailable	unavailable	ADJ
gujaf-13	98	44	data	datum	NOUN
gujaf-13	98	45	during	during	ADP
gujaf-13	98	46	the	the	DET
gujaf-13	98	47	period	period	NOUN
gujaf-13	98	48	of	of	ADP
gujaf-13	98	49	the	the	DET
gujaf-13	98	50	study	study	NOUN
gujaf-13	98	51	.	.	PUNCT
gujaf-13	99	1	data	datum	NOUN
gujaf-13	99	2	were	be	AUX
gujaf-13	99	3	extracted	extract	VERB
gujaf-13	99	4	from	from	ADP
gujaf-13	99	5	annual	annual	ADJ
gujaf-13	99	6	reports	report	NOUN
gujaf-13	99	7	and	and	CCONJ
gujaf-13	99	8	account	account	NOUN
gujaf-13	99	9	of	of	ADP
gujaf-13	99	10	10	10	NUM
gujaf-13	99	11	listed	list	VERB
gujaf-13	99	12	insurance	insurance	NOUN
gujaf-13	99	13	companies	company	NOUN
gujaf-13	99	14	in	in	ADP
gujaf-13	99	15	nigeria	nigeria	PROPN
gujaf-13	99	16	for	for	ADP
gujaf-13	99	17	the	the	DET
gujaf-13	99	18	period	period	NOUN
gujaf-13	99	19	of	of	ADP
gujaf-13	99	20	5	5	NUM
gujaf-13	99	21	years	year	NOUN
gujaf-13	99	22	2015	2015	NUM
gujaf-13	99	23	to	to	ADP
gujaf-13	99	24	2019	2019	NUM
gujaf-13	99	25	.	.	PUNCT
gujaf-13	100	1	statistical	statistical	ADJ
gujaf-13	100	2	tools	tool	NOUN
gujaf-13	100	3	such	such	ADJ
gujaf-13	100	4	as	as	ADP
gujaf-13	100	5	descriptive	descriptive	ADJ
gujaf-13	100	6	,	,	PUNCT
gujaf-13	100	7	correlation	correlation	NOUN
gujaf-13	100	8	and	and	CCONJ
gujaf-13	100	9	regressions	regression	NOUN
gujaf-13	100	10	were	be	AUX
gujaf-13	100	11	employed	employ	VERB
gujaf-13	100	12	to	to	PART
gujaf-13	100	13	analyze	analyze	VERB
gujaf-13	100	14	the	the	DET
gujaf-13	100	15	results	result	NOUN
gujaf-13	100	16	of	of	ADP
gujaf-13	100	17	the	the	DET
gujaf-13	100	18	study	study	NOUN
gujaf-13	100	19	.	.	PUNCT
gujaf-13	101	1	gujaf	gujaf	NOUN
gujaf-13	101	2	:	:	PUNCT
gujaf-13	101	3	gusau	gusau	PROPN
gujaf-13	101	4	journal	journal	NOUN
gujaf-13	101	5	of	of	ADP
gujaf-13	101	6	accounting	accounting	NOUN
gujaf-13	101	7	and	and	CCONJ
gujaf-13	101	8	finance	finance	NOUN
gujaf-13	101	9	,	,	PUNCT
gujaf-13	101	10	vol	vol	NOUN
gujaf-13	101	11	.	.	PUNCT
gujaf-13	102	1	i	i	PRON
gujaf-13	102	2	,	,	PUNCT
gujaf-13	102	3	issue	issue	NOUN
gujaf-13	102	4	1	1	NUM
gujaf-13	102	5	,	,	PUNCT
gujaf-13	102	6	april	april	PROPN
gujaf-13	102	7	,	,	PUNCT
gujaf-13	102	8	2020	2020	NUM
gujaf-13	102	9	issn	issn	VERB
gujaf-13	102	10	2756	2756	NUM
gujaf-13	102	11	-	-	PUNCT
gujaf-13	102	12	665x	665x	NOUN
gujaf-13	102	13	7	7	NUM
gujaf-13	102	14	table	table	NOUN
gujaf-13	102	15	1	1	NUM
gujaf-13	102	16	variables	variable	NOUN
gujaf-13	102	17	and	and	CCONJ
gujaf-13	102	18	their	their	PRON
gujaf-13	102	19	measurement	measurement	NOUN
gujaf-13	102	20	variables	variable	VERB
gujaf-13	102	21	proxies	proxy	NOUN
gujaf-13	102	22	variables	variable	NOUN
gujaf-13	102	23	measurement	measurement	VERB
gujaf-13	102	24	source	source	NOUN
gujaf-13	102	25	dependent	dependent	ADJ
gujaf-13	102	26	discretionary	discretionary	ADJ
gujaf-13	102	27	accruals	accrual	NOUN
gujaf-13	102	28	cfo	cfo	NOUN
gujaf-13	102	29	-	-	PUNCT
gujaf-13	102	30	pat	pat	PROPN
gujaf-13	102	31	/	/	SYM
gujaf-13	102	32	ta	ta	X
gujaf-13	102	33	lisar	lisar	PROPN
gujaf-13	102	34	,	,	PUNCT
gujaf-13	102	35	lisar	lisar	PROPN
gujaf-13	102	36	and	and	CCONJ
gujaf-13	102	37	zadeh	zadeh	PROPN
gujaf-13	102	38	(	(	PUNCT
gujaf-13	102	39	2016	2016	NUM
gujaf-13	102	40	)	)	PUNCT
gujaf-13	102	41	independent	independent	ADJ
gujaf-13	102	42	audit	audit	NOUN
gujaf-13	102	43	firm	firm	NOUN
gujaf-13	102	44	size	size	NOUN
gujaf-13	102	45	dummy	dummy	ADJ
gujaf-13	102	46	variable	variable	NOUN
gujaf-13	102	47	:	:	PUNCT
gujaf-13	102	48	1=	1=	X
gujaf-13	102	49	external	external	ADJ
gujaf-13	102	50	auditor	auditor	NOUN
gujaf-13	102	51	is	be	AUX
gujaf-13	102	52	1	1	NUM
gujaf-13	102	53	of	of	ADP
gujaf-13	102	54	the	the	DET
gujaf-13	102	55	big4	big4	NOUN
gujaf-13	102	56	,	,	PUNCT
gujaf-13	102	57	0	0	NUM
gujaf-13	102	58	otherwise	otherwise	ADV
gujaf-13	102	59	.	.	PUNCT
gujaf-13	103	1	basiruddin	basiruddin	NOUN
gujaf-13	103	2	(	(	PUNCT
gujaf-13	103	3	2011	2011	NUM
gujaf-13	103	4	)	)	PUNCT
gujaf-13	103	5	,	,	PUNCT
gujaf-13	103	6	lisar	lisar	PROPN
gujaf-13	103	7	,	,	PUNCT
gujaf-13	103	8	lisar	lisar	PROPN
gujaf-13	103	9	and	and	CCONJ
gujaf-13	103	10	zadeh	zadeh	PROPN
gujaf-13	103	11	(	(	PUNCT
gujaf-13	103	12	2016	2016	NUM
gujaf-13	103	13	)	)	PUNCT
gujaf-13	103	14	auditors	auditor	NOUN
gujaf-13	103	15	independent	independent	ADJ
gujaf-13	103	16	non	non	ADJ
gujaf-13	103	17	-	-	ADJ
gujaf-13	103	18	audit	audit	ADJ
gujaf-13	103	19	fees	fee	NOUN
gujaf-13	103	20	divided	divide	VERB
gujaf-13	103	21	by	by	ADP
gujaf-13	103	22	total	total	ADJ
gujaf-13	103	23	audit	audit	NOUN
gujaf-13	103	24	fees	fee	NOUN
gujaf-13	103	25	lin	lin	PROPN
gujaf-13	103	26	and	and	CCONJ
gujaf-13	103	27	hwang	hwang	PROPN
gujaf-13	103	28	(	(	PUNCT
gujaf-13	103	29	2010	2010	NUM
gujaf-13	103	30	)	)	PUNCT
gujaf-13	103	31	joint	joint	ADJ
gujaf-13	103	32	audit	audit	NOUN
gujaf-13	103	33	dummy	dummy	ADJ
gujaf-13	103	34	variable	variable	NOUN
gujaf-13	103	35	1=	1=	NUM
gujaf-13	103	36	if	if	SCONJ
gujaf-13	103	37	the	the	DET
gujaf-13	103	38	firm	firm	NOUN
gujaf-13	103	39	make	make	VERB
gujaf-13	103	40	use	use	NOUN
gujaf-13	103	41	of	of	ADP
gujaf-13	103	42	joint	joint	ADJ
gujaf-13	103	43	audit	audit	NOUN
gujaf-13	103	44	0	0	NUM
gujaf-13	103	45	otherwise	otherwise	ADV
gujaf-13	103	46	.	.	PUNCT
gujaf-13	104	1	hassan	hassan	PROPN
gujaf-13	104	2	(	(	PUNCT
gujaf-13	104	3	2011	2011	NUM
gujaf-13	104	4	)	)	PUNCT
gujaf-13	104	5	control	control	NOUN
gujaf-13	104	6	variables	variable	NOUN
gujaf-13	104	7	firm	firm	ADJ
gujaf-13	104	8	size	size	NOUN
gujaf-13	104	9	natural	natural	ADJ
gujaf-13	104	10	log	log	NOUN
gujaf-13	104	11	of	of	ADP
gujaf-13	104	12	total	total	ADJ
gujaf-13	104	13	asset	asset	NOUN
gujaf-13	104	14	hassan	hassan	PROPN
gujaf-13	104	15	and	and	CCONJ
gujaf-13	104	16	bello	bello	PROPN
gujaf-13	104	17	,	,	PUNCT
gujaf-13	104	18	(	(	PUNCT
gujaf-13	104	19	2013	2013	NUM
gujaf-13	104	20	)	)	PUNCT
gujaf-13	104	21	hamid	hamid	PROPN
gujaf-13	104	22	and	and	CCONJ
gujaf-13	104	23	abubakar	abubakar	PROPN
gujaf-13	104	24	(	(	PUNCT
gujaf-13	104	25	2019	2019	NUM
gujaf-13	104	26	)	)	PUNCT
gujaf-13	104	27	firm	firm	ADJ
gujaf-13	104	28	age	age	NOUN
gujaf-13	104	29	years	year	NOUN
gujaf-13	104	30	of	of	ADP
gujaf-13	104	31	listing	list	VERB
gujaf-13	104	32	hamid	hamid	PROPN
gujaf-13	104	33	and	and	CCONJ
gujaf-13	104	34	abubakar	abubakar	PROPN
gujaf-13	104	35	(	(	PUNCT
gujaf-13	104	36	2019	2019	NUM
gujaf-13	104	37	)	)	PUNCT
gujaf-13	104	38	das	das	PROPN
gujaf-13	104	39	(	(	PUNCT
gujaf-13	104	40	2014	2014	NUM
gujaf-13	104	41	)	)	PUNCT
gujaf-13	104	42	sources	source	NOUN
gujaf-13	104	43	:	:	PUNCT
gujaf-13	104	44	developed	develop	VERB
gujaf-13	104	45	by	by	ADP
gujaf-13	104	46	the	the	DET
gujaf-13	104	47	researcher	researcher	NOUN
gujaf-13	104	48	,	,	PUNCT
gujaf-13	104	49	2020	2020	NUM
gujaf-13	104	50	model	model	NOUN
gujaf-13	104	51	specification	specification	NOUN
gujaf-13	104	52	the	the	DET
gujaf-13	104	53	multiple	multiple	ADJ
gujaf-13	104	54	regression	regression	NOUN
gujaf-13	104	55	model	model	NOUN
gujaf-13	104	56	for	for	ADP
gujaf-13	104	57	this	this	DET
gujaf-13	104	58	study	study	NOUN
gujaf-13	104	59	is	be	AUX
gujaf-13	104	60	specified	specify	VERB
gujaf-13	104	61	as	as	SCONJ
gujaf-13	104	62	follows	follow	VERB
gujaf-13	104	63	:	:	PUNCT
gujaf-13	104	64	dait	dait	NOUN
gujaf-13	105	1	=	=	PUNCT
gujaf-13	105	2	β0	β0	PROPN
gujaf-13	106	1	+	+	CCONJ
gujaf-13	106	2	β1afsit	β1afsit	NOUN
gujaf-13	106	3	+	+	CCONJ
gujaf-13	106	4	β2aiit	β2aiit	NOUN
gujaf-13	107	1	+	+	CCONJ
gujaf-13	107	2	β3jait	β3jait	ADJ
gujaf-13	107	3	+	+	CCONJ
gujaf-13	107	4	β4fsizeit	β4fsizeit	ADJ
gujaf-13	107	5	+	+	NUM
gujaf-13	107	6	β5fage	β5fage	NOUN
gujaf-13	107	7	μ	μ	NOUN
gujaf-13	107	8	where	where	SCONJ
gujaf-13	107	9	:	:	PUNCT
gujaf-13	107	10	da	da	NOUN
gujaf-13	107	11	=	=	PUNCT
gujaf-13	107	12	discretionary	discretionary	ADJ
gujaf-13	107	13	accruals	accrual	NOUN
gujaf-13	107	14	afs	afs	NOUN
gujaf-13	107	15	=	=	NOUN
gujaf-13	107	16	audit	audit	NOUN
gujaf-13	107	17	firm	firm	ADJ
gujaf-13	107	18	size	size	NOUN
gujaf-13	107	19	ai	ai	VERB
gujaf-13	107	20	=	=	ADJ
gujaf-13	107	21	auditors	auditor	NOUN
gujaf-13	107	22	independence	independence	VERB
gujaf-13	107	23	ja	ja	PROPN
gujaf-13	107	24	=	=	PUNCT
gujaf-13	107	25	joint	joint	ADJ
gujaf-13	107	26	audit	audit	NOUN
gujaf-13	107	27	fsize	fsize	NOUN
gujaf-13	107	28	=	=	SYM
gujaf-13	107	29	firm	firm	ADJ
gujaf-13	107	30	size	size	NOUN
gujaf-13	107	31	fage	fage	NOUN
gujaf-13	107	32	=	=	SYM
gujaf-13	107	33	firm	firm	ADJ
gujaf-13	107	34	age	age	NOUN
gujaf-13	107	35	β0	β0	PROPN
gujaf-13	107	36	=	=	PUNCT
gujaf-13	107	37	fixed	fix	VERB
gujaf-13	107	38	intercept	intercept	NOUN
gujaf-13	107	39	/	/	SYM
gujaf-13	107	40	constant	constant	ADJ
gujaf-13	107	41	β1	β1	PROPN
gujaf-13	107	42	-	-	PUNCT
gujaf-13	107	43	5	5	NUM
gujaf-13	107	44	=	=	NOUN
gujaf-13	107	45	coefficient	coefficient	NOUN
gujaf-13	107	46	of	of	ADP
gujaf-13	107	47	the	the	DET
gujaf-13	107	48	explanatory	explanatory	ADJ
gujaf-13	107	49	variables	variable	NOUN
gujaf-13	107	50	μ	μ	NOUN
gujaf-13	107	51	=	=	NOUN
gujaf-13	107	52	error	error	NOUN
gujaf-13	107	53	term	term	NOUN
gujaf-13	108	1	i	i	PRON
gujaf-13	108	2	=	=	SYM
gujaf-13	108	3	insurance	insurance	NOUN
gujaf-13	108	4	t	t	NOUN
gujaf-13	108	5	=	=	SYM
gujaf-13	108	6	time	time	NOUN
gujaf-13	108	7	gujaf	gujaf	NOUN
gujaf-13	108	8	:	:	PUNCT
gujaf-13	108	9	gusau	gusau	PROPN
gujaf-13	108	10	journal	journal	NOUN
gujaf-13	108	11	of	of	ADP
gujaf-13	108	12	accounting	accounting	NOUN
gujaf-13	108	13	and	and	CCONJ
gujaf-13	108	14	finance	finance	NOUN
gujaf-13	108	15	,	,	PUNCT
gujaf-13	108	16	vol	vol	NOUN
gujaf-13	108	17	.	.	PUNCT
gujaf-13	109	1	i	i	PRON
gujaf-13	109	2	,	,	PUNCT
gujaf-13	109	3	issue	issue	NOUN
gujaf-13	109	4	1	1	NUM
gujaf-13	109	5	,	,	PUNCT
gujaf-13	109	6	april	april	PROPN
gujaf-13	109	7	,	,	PUNCT
gujaf-13	109	8	2020	2020	NUM
gujaf-13	109	9	issn	issn	VERB
gujaf-13	109	10	2756	2756	NUM
gujaf-13	109	11	-	-	PUNCT
gujaf-13	109	12	665x	665x	NOUN
gujaf-13	109	13	8	8	NUM
gujaf-13	109	14	4	4	NUM
gujaf-13	109	15	.	.	PUNCT
gujaf-13	109	16	results	result	NOUN
gujaf-13	109	17	and	and	CCONJ
gujaf-13	109	18	discussion	discussion	NOUN
gujaf-13	109	19	descriptive	descriptive	ADJ
gujaf-13	109	20	statistics	statistic	NOUN
gujaf-13	109	21	the	the	DET
gujaf-13	109	22	descriptive	descriptive	ADJ
gujaf-13	109	23	statistics	statistic	NOUN
gujaf-13	109	24	of	of	ADP
gujaf-13	109	25	variables	variable	NOUN
gujaf-13	109	26	under	under	ADP
gujaf-13	109	27	study	study	NOUN
gujaf-13	109	28	were	be	AUX
gujaf-13	109	29	analyzed	analyze	VERB
gujaf-13	109	30	as	as	SCONJ
gujaf-13	109	31	contained	contain	VERB
gujaf-13	109	32	in	in	ADP
gujaf-13	109	33	the	the	DET
gujaf-13	109	34	table	table	NOUN
gujaf-13	109	35	2	2	NUM
gujaf-13	109	36	below	below	ADV
gujaf-13	109	37	:	:	PUNCT
gujaf-13	109	38	table	table	NOUN
gujaf-13	109	39	2	2	NUM
gujaf-13	109	40	:	:	PUNCT
gujaf-13	109	41	descriptive	descriptive	ADJ
gujaf-13	109	42	statistics	statistic	NOUN
gujaf-13	109	43	variable	variable	ADJ
gujaf-13	109	44	mean	mean	VERB
gujaf-13	109	45	std	std	PROPN
gujaf-13	109	46	.	.	PROPN
gujaf-13	109	47	dev	dev	PROPN
gujaf-13	109	48	min	min	PROPN
gujaf-13	109	49	max	max	PROPN
gujaf-13	109	50	cfo	cfo	PROPN
gujaf-13	109	51	0.044	0.044	NUM
gujaf-13	109	52	0.121	0.121	NUM
gujaf-13	109	53	-0.218	-0.218	NOUN
gujaf-13	109	54	0.646	0.646	NUM
gujaf-13	109	55	afs	afs	NOUN
gujaf-13	109	56	0.640	0.640	NUM
gujaf-13	109	57	0.484	0.484	NUM
gujaf-13	109	58	0.000	0.000	NUM
gujaf-13	109	59	1.000	1.000	NUM
gujaf-13	109	60	ai	ai	VERB
gujaf-13	109	61	0.452	0.452	NUM
gujaf-13	109	62	0.104	0.104	NUM
gujaf-13	109	63	0.160	0.160	NUM
gujaf-13	109	64	0.500	0.500	NUM
gujaf-13	109	65	ja	ja	PROPN
gujaf-13	109	66	0.440	0.440	NUM
gujaf-13	109	67	0.501	0.501	NUM
gujaf-13	109	68	0.000	0.000	NUM
gujaf-13	109	69	1.000	1.000	NUM
gujaf-13	109	70	fsize	fsize	NOUN
gujaf-13	109	71	23.65	23.65	NUM
gujaf-13	109	72	0.918	0.918	NUM
gujaf-13	109	73	22.00	22.00	NUM
gujaf-13	109	74	25.60	25.60	NUM
gujaf-13	109	75	fage	fage	NOUN
gujaf-13	109	76	19.40	19.40	NUM
gujaf-13	109	77	8.957	8.957	NUM
gujaf-13	109	78	6.000	6.000	NUM
gujaf-13	109	79	29.00	29.00	NUM
gujaf-13	109	80	source	source	NOUN
gujaf-13	109	81	:	:	PUNCT
gujaf-13	109	82	stata	stata	NOUN
gujaf-13	109	83	output	output	NOUN
gujaf-13	109	84	,	,	PUNCT
gujaf-13	109	85	2020	2020	NUM
gujaf-13	109	86	table	table	NOUN
gujaf-13	109	87	2	2	NUM
gujaf-13	109	88	shows	show	VERB
gujaf-13	109	89	that	that	SCONJ
gujaf-13	109	90	the	the	DET
gujaf-13	109	91	measure	measure	NOUN
gujaf-13	109	92	of	of	ADP
gujaf-13	109	93	earnings	earning	NOUN
gujaf-13	109	94	management	management	NOUN
gujaf-13	109	95	(	(	PUNCT
gujaf-13	109	96	cfo	cfo	NOUN
gujaf-13	109	97	)	)	PUNCT
gujaf-13	109	98	of	of	ADP
gujaf-13	109	99	listed	list	VERB
gujaf-13	109	100	insurance	insurance	NOUN
gujaf-13	109	101	firms	firm	NOUN
gujaf-13	109	102	in	in	ADP
gujaf-13	109	103	nigerian	nigerian	PROPN
gujaf-13	109	104	has	have	VERB
gujaf-13	109	105	a	a	DET
gujaf-13	109	106	mean	mean	ADJ
gujaf-13	109	107	value	value	NOUN
gujaf-13	109	108	of	of	ADP
gujaf-13	109	109	0.044	0.044	NUM
gujaf-13	109	110	with	with	ADP
gujaf-13	109	111	standard	standard	ADJ
gujaf-13	109	112	deviation	deviation	NOUN
gujaf-13	109	113	of	of	ADP
gujaf-13	109	114	0.121	0.121	NUM
gujaf-13	109	115	,	,	PUNCT
gujaf-13	109	116	and	and	CCONJ
gujaf-13	109	117	minimum	minimum	ADJ
gujaf-13	109	118	and	and	CCONJ
gujaf-13	109	119	maximum	maximum	ADJ
gujaf-13	109	120	values	value	NOUN
gujaf-13	109	121	of	of	ADP
gujaf-13	109	122	-0.218and	-0.218and	NOUN
gujaf-13	109	123	0.646	0.646	NUM
gujaf-13	109	124	respectively	respectively	ADV
gujaf-13	109	125	.	.	PUNCT
gujaf-13	110	1	this	this	PRON
gujaf-13	110	2	shows	show	VERB
gujaf-13	110	3	that	that	SCONJ
gujaf-13	110	4	the	the	DET
gujaf-13	110	5	data	datum	NOUN
gujaf-13	110	6	move	move	VERB
gujaf-13	110	7	away	away	ADV
gujaf-13	110	8	from	from	ADP
gujaf-13	110	9	average	average	ADJ
gujaf-13	110	10	value	value	NOUN
gujaf-13	110	11	by	by	ADP
gujaf-13	110	12	0.121	0.121	NUM
gujaf-13	110	13	.	.	PUNCT
gujaf-13	111	1	this	this	PRON
gujaf-13	111	2	suggests	suggest	VERB
gujaf-13	111	3	that	that	SCONJ
gujaf-13	111	4	the	the	DET
gujaf-13	111	5	dispersion	dispersion	NOUN
gujaf-13	111	6	of	of	ADP
gujaf-13	111	7	the	the	DET
gujaf-13	111	8	data	datum	NOUN
gujaf-13	111	9	from	from	ADP
gujaf-13	111	10	the	the	DET
gujaf-13	111	11	mean	mean	NOUN
gujaf-13	111	12	is	be	AUX
gujaf-13	111	13	wide	wide	ADJ
gujaf-13	111	14	because	because	SCONJ
gujaf-13	111	15	the	the	DET
gujaf-13	111	16	mean	mean	ADJ
gujaf-13	111	17	value	value	NOUN
gujaf-13	111	18	is	be	AUX
gujaf-13	111	19	greater	great	ADJ
gujaf-13	111	20	than	than	ADP
gujaf-13	111	21	the	the	DET
gujaf-13	111	22	standard	standard	ADJ
gujaf-13	111	23	deviation	deviation	NOUN
gujaf-13	111	24	.	.	PUNCT
gujaf-13	112	1	the	the	DET
gujaf-13	112	2	table	table	NOUN
gujaf-13	112	3	2	2	NUM
gujaf-13	112	4	also	also	ADV
gujaf-13	112	5	indicates	indicate	VERB
gujaf-13	112	6	audit	audit	NOUN
gujaf-13	112	7	firm	firm	ADJ
gujaf-13	112	8	size	size	NOUN
gujaf-13	112	9	(	(	PUNCT
gujaf-13	112	10	afs	afs	NOUN
gujaf-13	112	11	)	)	PUNCT
gujaf-13	112	12	has	have	VERB
gujaf-13	112	13	an	an	DET
gujaf-13	112	14	average	average	ADJ
gujaf-13	112	15	value	value	NOUN
gujaf-13	112	16	of	of	ADP
gujaf-13	112	17	0.64	0.64	NUM
gujaf-13	112	18	with	with	ADP
gujaf-13	112	19	standard	standard	ADJ
gujaf-13	112	20	deviation	deviation	NOUN
gujaf-13	112	21	of	of	ADP
gujaf-13	112	22	0.484	0.484	NUM
gujaf-13	112	23	,	,	PUNCT
gujaf-13	112	24	and	and	CCONJ
gujaf-13	112	25	the	the	DET
gujaf-13	112	26	minimum	minimum	ADJ
gujaf-13	112	27	and	and	CCONJ
gujaf-13	112	28	maximum	maximum	ADJ
gujaf-13	112	29	values	value	NOUN
gujaf-13	112	30	are	be	AUX
gujaf-13	112	31	0.000	0.000	NUM
gujaf-13	112	32	and	and	CCONJ
gujaf-13	112	33	1.000	1.000	NUM
gujaf-13	112	34	respectively	respectively	ADV
gujaf-13	112	35	.	.	PUNCT
gujaf-13	113	1	this	this	PRON
gujaf-13	113	2	shows	show	VERB
gujaf-13	113	3	that	that	SCONJ
gujaf-13	113	4	48	48	NUM
gujaf-13	113	5	%	%	NOUN
gujaf-13	113	6	of	of	ADP
gujaf-13	113	7	listed	list	VERB
gujaf-13	113	8	insurance	insurance	NOUN
gujaf-13	113	9	companies	company	NOUN
gujaf-13	113	10	in	in	ADP
gujaf-13	113	11	nigeria	nigeria	PROPN
gujaf-13	113	12	were	be	AUX
gujaf-13	113	13	audited	audit	VERB
gujaf-13	113	14	by	by	ADP
gujaf-13	113	15	large	large	ADJ
gujaf-13	113	16	audit	audit	NOUN
gujaf-13	113	17	firm	firm	NOUN
gujaf-13	113	18	(	(	PUNCT
gujaf-13	113	19	big	big	ADJ
gujaf-13	113	20	4	4	NUM
gujaf-13	113	21	)	)	PUNCT
gujaf-13	113	22	during	during	ADP
gujaf-13	113	23	the	the	DET
gujaf-13	113	24	period	period	NOUN
gujaf-13	113	25	of	of	ADP
gujaf-13	113	26	the	the	DET
gujaf-13	113	27	study	study	NOUN
gujaf-13	113	28	.	.	PUNCT
gujaf-13	114	1	the	the	DET
gujaf-13	114	2	table	table	NOUN
gujaf-13	114	3	2	2	NUM
gujaf-13	114	4	also	also	ADV
gujaf-13	114	5	shows	show	VERB
gujaf-13	114	6	that	that	SCONJ
gujaf-13	114	7	audit	audit	NOUN
gujaf-13	114	8	independence	independence	NOUN
gujaf-13	114	9	(	(	PUNCT
gujaf-13	114	10	ai	ai	VERB
gujaf-13	114	11	)	)	PUNCT
gujaf-13	114	12	has	have	VERB
gujaf-13	114	13	a	a	DET
gujaf-13	114	14	mean	mean	ADJ
gujaf-13	114	15	value	value	NOUN
gujaf-13	114	16	of	of	ADP
gujaf-13	114	17	0.452	0.452	NUM
gujaf-13	114	18	with	with	ADP
gujaf-13	114	19	standard	standard	ADJ
gujaf-13	114	20	deviation	deviation	NOUN
gujaf-13	114	21	of	of	ADP
gujaf-13	114	22	0.104367	0.104367	NUM
gujaf-13	114	23	,	,	PUNCT
gujaf-13	114	24	the	the	DET
gujaf-13	114	25	minimum	minimum	ADJ
gujaf-13	114	26	and	and	CCONJ
gujaf-13	114	27	maximum	maximum	ADJ
gujaf-13	114	28	values	value	NOUN
gujaf-13	114	29	of	of	ADP
gujaf-13	114	30	0.16	0.16	NUM
gujaf-13	114	31	and	and	CCONJ
gujaf-13	114	32	0.5	0.5	NUM
gujaf-13	114	33	respectively	respectively	ADV
gujaf-13	114	34	.	.	PUNCT
gujaf-13	115	1	moreover	moreover	ADV
gujaf-13	115	2	,	,	PUNCT
gujaf-13	115	3	table	table	NOUN
gujaf-13	115	4	2	2	NUM
gujaf-13	115	5	shows	show	VERB
gujaf-13	115	6	that	that	SCONJ
gujaf-13	115	7	on	on	ADP
gujaf-13	115	8	average	average	ADJ
gujaf-13	115	9	44	44	NUM
gujaf-13	115	10	%	%	NOUN
gujaf-13	115	11	of	of	ADP
gujaf-13	115	12	the	the	DET
gujaf-13	115	13	samples	sample	NOUN
gujaf-13	115	14	firms	firm	NOUN
gujaf-13	115	15	utilized	utilize	VERB
gujaf-13	115	16	the	the	DET
gujaf-13	115	17	services	service	NOUN
gujaf-13	115	18	of	of	ADP
gujaf-13	115	19	joint	joint	ADJ
gujaf-13	115	20	audit	audit	NOUN
gujaf-13	115	21	(	(	PUNCT
gujaf-13	115	22	aj	aj	PROPN
gujaf-13	115	23	)	)	PUNCT
gujaf-13	115	24	during	during	ADP
gujaf-13	115	25	the	the	DET
gujaf-13	115	26	period	period	NOUN
gujaf-13	115	27	under	under	ADP
gujaf-13	115	28	the	the	DET
gujaf-13	115	29	study	study	NOUN
gujaf-13	115	30	,	,	PUNCT
gujaf-13	115	31	from	from	ADP
gujaf-13	115	32	the	the	DET
gujaf-13	115	33	mean	mean	ADJ
gujaf-13	115	34	value	value	NOUN
gujaf-13	115	35	of	of	ADP
gujaf-13	115	36	0.440	0.440	NUM
gujaf-13	115	37	with	with	ADP
gujaf-13	115	38	standard	standard	ADJ
gujaf-13	115	39	deviation	deviation	NOUN
gujaf-13	115	40	of	of	ADP
gujaf-13	115	41	0	0	NUM
gujaf-13	115	42	.	.	NOUN
gujaf-13	115	43	501	501	NUM
gujaf-13	115	44	.	.	PUNCT
gujaf-13	116	1	the	the	DET
gujaf-13	116	2	minimum	minimum	ADJ
gujaf-13	116	3	and	and	CCONJ
gujaf-13	116	4	maximum	maximum	ADJ
gujaf-13	116	5	values	value	NOUN
gujaf-13	116	6	of	of	ADP
gujaf-13	116	7	joint	joint	ADJ
gujaf-13	116	8	audit	audit	NOUN
gujaf-13	116	9	as	as	SCONJ
gujaf-13	116	10	measured	measure	VERB
gujaf-13	116	11	by	by	ADP
gujaf-13	116	12	dichotomous	dichotomous	ADJ
gujaf-13	116	13	variables	variable	NOUN
gujaf-13	116	14	are	be	AUX
gujaf-13	116	15	0	0	NUM
gujaf-13	116	16	and	and	CCONJ
gujaf-13	116	17	1	1	NUM
gujaf-13	116	18	respectively	respectively	ADV
gujaf-13	116	19	.	.	PUNCT
gujaf-13	117	1	finally	finally	ADV
gujaf-13	117	2	,	,	PUNCT
gujaf-13	117	3	the	the	DET
gujaf-13	117	4	results	result	NOUN
gujaf-13	117	5	in	in	ADP
gujaf-13	117	6	table	table	NOUN
gujaf-13	117	7	2	2	NUM
gujaf-13	117	8	indicated	indicate	VERB
gujaf-13	117	9	that	that	SCONJ
gujaf-13	117	10	firm	firm	ADJ
gujaf-13	117	11	size	size	NOUN
gujaf-13	117	12	and	and	CCONJ
gujaf-13	117	13	age	age	NOUN
gujaf-13	117	14	has	have	VERB
gujaf-13	117	15	a	a	DET
gujaf-13	117	16	mean	mean	ADJ
gujaf-13	117	17	value	value	NOUN
gujaf-13	117	18	of	of	ADP
gujaf-13	117	19	23.658	23.658	NUM
gujaf-13	117	20	and	and	CCONJ
gujaf-13	117	21	19.4	19.4	NUM
gujaf-13	117	22	with	with	ADP
gujaf-13	117	23	standard	standard	ADJ
gujaf-13	117	24	deviation	deviation	NOUN
gujaf-13	117	25	of	of	ADP
gujaf-13	117	26	0.918759	0.918759	NUM
gujaf-13	117	27	,	,	PUNCT
gujaf-13	117	28	and	and	CCONJ
gujaf-13	117	29	8.957952	8.957952	NUM
gujaf-13	117	30	and	and	CCONJ
gujaf-13	117	31	minimum	minimum	ADJ
gujaf-13	117	32	and	and	CCONJ
gujaf-13	117	33	maximum	maximum	ADJ
gujaf-13	117	34	values	value	NOUN
gujaf-13	117	35	of	of	ADP
gujaf-13	117	36	22	22	NUM
gujaf-13	117	37	,	,	PUNCT
gujaf-13	117	38	6	6	NUM
gujaf-13	117	39	and	and	CCONJ
gujaf-13	117	40	25.6	25.6	NUM
gujaf-13	117	41	and	and	CCONJ
gujaf-13	117	42	20	20	NUM
gujaf-13	117	43	respectively	respectively	ADV
gujaf-13	117	44	.	.	PUNCT
gujaf-13	118	1	gujaf	gujaf	NOUN
gujaf-13	118	2	:	:	PUNCT
gujaf-13	118	3	gusau	gusau	PROPN
gujaf-13	118	4	journal	journal	NOUN
gujaf-13	118	5	of	of	ADP
gujaf-13	118	6	accounting	accounting	NOUN
gujaf-13	118	7	and	and	CCONJ
gujaf-13	118	8	finance	finance	NOUN
gujaf-13	118	9	,	,	PUNCT
gujaf-13	118	10	vol	vol	NOUN
gujaf-13	118	11	.	.	PUNCT
gujaf-13	119	1	i	i	PRON
gujaf-13	119	2	,	,	PUNCT
gujaf-13	119	3	issue	issue	NOUN
gujaf-13	119	4	1	1	NUM
gujaf-13	119	5	,	,	PUNCT
gujaf-13	119	6	april	april	PROPN
gujaf-13	119	7	,	,	PUNCT
gujaf-13	119	8	2020	2020	NUM
gujaf-13	119	9	issn	issn	VERB
gujaf-13	119	10	2756	2756	NUM
gujaf-13	119	11	-	-	PUNCT
gujaf-13	119	12	665x	665x	NOUN
gujaf-13	119	13	9	9	NUM
gujaf-13	119	14	correlation	correlation	NOUN
gujaf-13	119	15	matrix	matrix	NOUN
gujaf-13	119	16	the	the	DET
gujaf-13	119	17	correlation	correlation	NOUN
gujaf-13	119	18	matrix	matrix	NOUN
gujaf-13	119	19	is	be	AUX
gujaf-13	119	20	used	use	VERB
gujaf-13	119	21	to	to	PART
gujaf-13	119	22	find	find	VERB
gujaf-13	119	23	out	out	ADP
gujaf-13	119	24	the	the	DET
gujaf-13	119	25	degree	degree	NOUN
gujaf-13	119	26	of	of	ADP
gujaf-13	119	27	association	association	NOUN
gujaf-13	119	28	between	between	ADP
gujaf-13	119	29	the	the	DET
gujaf-13	119	30	dependent	dependent	ADJ
gujaf-13	119	31	variable	variable	NOUN
gujaf-13	119	32	and	and	CCONJ
gujaf-13	119	33	independent	independent	ADJ
gujaf-13	119	34	variables	variable	NOUN
gujaf-13	119	35	used	use	VERB
gujaf-13	119	36	in	in	ADP
gujaf-13	119	37	the	the	DET
gujaf-13	119	38	study	study	NOUN
gujaf-13	119	39	.	.	PUNCT
gujaf-13	120	1	table	table	NOUN
gujaf-13	120	2	3	3	NUM
gujaf-13	120	3	:	:	PUNCT
gujaf-13	120	4	correlation	correlation	NOUN
gujaf-13	120	5	matrix	matrix	NOUN
gujaf-13	120	6	variable	variable	NOUN
gujaf-13	120	7	cfo	cfo	PROPN
gujaf-13	120	8	afs	afs	PROPN
gujaf-13	120	9	ai	ai	VERB
gujaf-13	120	10	ja	ja	PROPN
gujaf-13	120	11	fsize	fsize	NOUN
gujaf-13	120	12	fage	fage	NOUN
gujaf-13	120	13	cfo	cfo	PROPN
gujaf-13	120	14	1.000	1.000	NUM
gujaf-13	120	15	afs	afs	NOUN
gujaf-13	120	16	0.124	0.124	NUM
gujaf-13	120	17	1.000	1.000	NUM
gujaf-13	120	18	ai	ai	VERB
gujaf-13	120	19	0.075	0.075	NUM
gujaf-13	120	20	0.509	0.509	NUM
gujaf-13	120	21	1.000	1.000	NUM
gujaf-13	120	22	ja	ja	NUM
gujaf-13	120	23	-0.076	-0.076	NUM
gujaf-13	120	24	-0.510	-0.510	PUNCT
gujaf-13	120	25	-0.008	-0.008	NUM
gujaf-13	120	26	1.000	1.000	NUM
gujaf-13	120	27	fsize	fsize	NOUN
gujaf-13	120	28	-0.163	-0.163	NUM
gujaf-13	120	29	0.217	0.217	NUM
gujaf-13	120	30	0.202	0.202	NUM
gujaf-13	120	31	-0.539	-0.539	PUNCT
gujaf-13	120	32	1.000	1.000	NUM
gujaf-13	120	33	fage	fage	NOUN
gujaf-13	120	34	-0.148	-0.148	NOUN
gujaf-13	120	35	0.033	0.033	NUM
gujaf-13	120	36	0.412	0.412	NUM
gujaf-13	120	37	0.4412	0.4412	NUM
gujaf-13	120	38	-0.098	-0.098	SYM
gujaf-13	120	39	1.000	1.000	NUM
gujaf-13	120	40	source	source	NOUN
gujaf-13	120	41	:	:	PUNCT
gujaf-13	120	42	stata	stata	NOUN
gujaf-13	120	43	output	output	NOUN
gujaf-13	120	44	,	,	PUNCT
gujaf-13	120	45	2020	2020	NUM
gujaf-13	120	46	from	from	ADP
gujaf-13	120	47	the	the	DET
gujaf-13	120	48	correlation	correlation	NOUN
gujaf-13	120	49	results	result	NOUN
gujaf-13	120	50	presented	present	VERB
gujaf-13	120	51	in	in	ADP
gujaf-13	120	52	table	table	NOUN
gujaf-13	120	53	3	3	NUM
gujaf-13	120	54	,	,	PUNCT
gujaf-13	120	55	the	the	DET
gujaf-13	120	56	relationship	relationship	NOUN
gujaf-13	120	57	between	between	ADP
gujaf-13	120	58	earnings	earning	NOUN
gujaf-13	120	59	management	management	NOUN
gujaf-13	120	60	with	with	ADP
gujaf-13	120	61	the	the	DET
gujaf-13	120	62	independent	independent	ADJ
gujaf-13	120	63	variables	variable	NOUN
gujaf-13	120	64	(	(	PUNCT
gujaf-13	120	65	i.e.	i.e.	X
gujaf-13	120	66	audit	audit	NOUN
gujaf-13	120	67	firm	firm	ADJ
gujaf-13	120	68	size	size	NOUN
gujaf-13	120	69	,	,	PUNCT
gujaf-13	120	70	auditor	auditor	NOUN
gujaf-13	120	71	’s	’s	PART
gujaf-13	120	72	independence	independence	NOUN
gujaf-13	120	73	,	,	PUNCT
gujaf-13	120	74	joint	joint	ADJ
gujaf-13	120	75	audit	audit	NOUN
gujaf-13	120	76	firm	firm	ADJ
gujaf-13	120	77	size	size	NOUN
gujaf-13	120	78	and	and	CCONJ
gujaf-13	120	79	age	age	NOUN
gujaf-13	120	80	)	)	PUNCT
gujaf-13	120	81	indicated	indicate	VERB
gujaf-13	120	82	that	that	SCONJ
gujaf-13	120	83	audit	audit	NOUN
gujaf-13	120	84	firm	firm	ADJ
gujaf-13	120	85	size	size	NOUN
gujaf-13	120	86	and	and	CCONJ
gujaf-13	120	87	audit	audit	NOUN
gujaf-13	120	88	independence	independence	NOUN
gujaf-13	120	89	are	be	AUX
gujaf-13	120	90	positively	positively	ADV
gujaf-13	120	91	but	but	CCONJ
gujaf-13	120	92	weak	weak	ADJ
gujaf-13	120	93	associated	associate	VERB
gujaf-13	120	94	with	with	ADP
gujaf-13	120	95	earnings	earning	NOUN
gujaf-13	120	96	management	management	NOUN
gujaf-13	120	97	,	,	PUNCT
gujaf-13	120	98	while	while	SCONJ
gujaf-13	120	99	joint	joint	ADJ
gujaf-13	120	100	audit	audit	NOUN
gujaf-13	120	101	,	,	PUNCT
gujaf-13	120	102	firm	firm	ADJ
gujaf-13	120	103	size	size	NOUN
gujaf-13	120	104	and	and	CCONJ
gujaf-13	120	105	firm	firm	ADJ
gujaf-13	120	106	age	age	NOUN
gujaf-13	120	107	are	be	AUX
gujaf-13	120	108	negatively	negatively	ADV
gujaf-13	120	109	and	and	CCONJ
gujaf-13	120	110	also	also	ADV
gujaf-13	120	111	association	association	NOUN
gujaf-13	120	112	with	with	ADP
gujaf-13	120	113	earnings	earning	NOUN
gujaf-13	120	114	management	management	NOUN
gujaf-13	120	115	in	in	ADP
gujaf-13	120	116	the	the	DET
gujaf-13	120	117	listed	list	VERB
gujaf-13	120	118	insurance	insurance	NOUN
gujaf-13	120	119	companies	company	NOUN
gujaf-13	120	120	in	in	ADP
gujaf-13	120	121	nigeria	nigeria	PROPN
gujaf-13	120	122	.	.	PUNCT
gujaf-13	121	1	from	from	ADP
gujaf-13	121	2	table	table	NOUN
gujaf-13	121	3	3	3	NUM
gujaf-13	121	4	it	it	PRON
gujaf-13	121	5	can	can	AUX
gujaf-13	121	6	be	be	AUX
gujaf-13	121	7	observed	observe	VERB
gujaf-13	121	8	that	that	SCONJ
gujaf-13	121	9	audit	audit	NOUN
gujaf-13	121	10	firm	firm	ADJ
gujaf-13	121	11	size	size	NOUN
gujaf-13	121	12	(	(	PUNCT
gujaf-13	121	13	afs	afs	NOUN
gujaf-13	121	14	)	)	PUNCT
gujaf-13	121	15	has	have	AUX
gujaf-13	121	16	appositive	appositive	VERB
gujaf-13	121	17	strong	strong	ADJ
gujaf-13	121	18	association	association	NOUN
gujaf-13	121	19	with	with	ADP
gujaf-13	121	20	other	other	ADJ
gujaf-13	121	21	explanatory	explanatory	ADJ
gujaf-13	121	22	variable	variable	NOUN
gujaf-13	121	23	with	with	ADP
gujaf-13	121	24	exception	exception	NOUN
gujaf-13	121	25	of	of	ADP
gujaf-13	121	26	joint	joint	ADJ
gujaf-13	121	27	audit	audit	NOUN
gujaf-13	121	28	.	.	PUNCT
gujaf-13	122	1	however	however	ADV
gujaf-13	122	2	,	,	PUNCT
gujaf-13	122	3	auditor	auditor	NOUN
gujaf-13	122	4	independence	independence	NOUN
gujaf-13	122	5	has	have	VERB
gujaf-13	122	6	a	a	DET
gujaf-13	122	7	weak	weak	ADJ
gujaf-13	122	8	and	and	CCONJ
gujaf-13	122	9	positive	positive	ADJ
gujaf-13	122	10	relationship	relationship	NOUN
gujaf-13	122	11	firm	firm	ADJ
gujaf-13	122	12	size	size	NOUN
gujaf-13	122	13	and	and	CCONJ
gujaf-13	122	14	firm	firm	ADJ
gujaf-13	122	15	age	age	NOUN
gujaf-13	122	16	.	.	PUNCT
gujaf-13	123	1	from	from	ADP
gujaf-13	123	2	table	table	NOUN
gujaf-13	123	3	3	3	NUM
gujaf-13	123	4	joint	joint	ADJ
gujaf-13	123	5	audits	audits	NOUN
gujaf-13	123	6	shows	show	VERB
gujaf-13	123	7	a	a	DET
gujaf-13	123	8	negative	negative	ADJ
gujaf-13	123	9	but	but	CCONJ
gujaf-13	123	10	strong	strong	ADJ
gujaf-13	123	11	relationship	relationship	NOUN
gujaf-13	123	12	with	with	ADP
gujaf-13	123	13	firm	firm	ADJ
gujaf-13	123	14	age	age	NOUN
gujaf-13	123	15	while	while	SCONJ
gujaf-13	123	16	firm	firm	ADJ
gujaf-13	123	17	sizes	size	NOUN
gujaf-13	123	18	have	have	VERB
gujaf-13	123	19	a	a	DET
gujaf-13	123	20	negative	negative	ADJ
gujaf-13	123	21	but	but	CCONJ
gujaf-13	123	22	strong	strong	ADJ
gujaf-13	123	23	relationships	relationship	NOUN
gujaf-13	123	24	with	with	ADP
gujaf-13	123	25	joint	joint	ADJ
gujaf-13	123	26	audit	audit	NOUN
gujaf-13	123	27	.	.	PUNCT
gujaf-13	124	1	regression	regression	NOUN
gujaf-13	124	2	results	result	VERB
gujaf-13	124	3	this	this	PRON
gujaf-13	124	4	constitutes	constitute	VERB
gujaf-13	124	5	the	the	DET
gujaf-13	124	6	summary	summary	NOUN
gujaf-13	124	7	of	of	ADP
gujaf-13	124	8	the	the	DET
gujaf-13	124	9	multiple	multiple	ADJ
gujaf-13	124	10	regression	regression	NOUN
gujaf-13	124	11	results	result	NOUN
gujaf-13	124	12	obtained	obtain	VERB
gujaf-13	124	13	from	from	ADP
gujaf-13	124	14	the	the	DET
gujaf-13	124	15	model	model	NOUN
gujaf-13	124	16	using	use	VERB
gujaf-13	124	17	ordinary	ordinary	ADJ
gujaf-13	124	18	least	least	ADJ
gujaf-13	124	19	square	square	ADJ
gujaf-13	124	20	regression	regression	NOUN
gujaf-13	124	21	.	.	PUNCT
gujaf-13	125	1	the	the	DET
gujaf-13	125	2	results	result	NOUN
gujaf-13	125	3	show	show	VERB
gujaf-13	125	4	individual	individual	ADJ
gujaf-13	125	5	impact	impact	NOUN
gujaf-13	125	6	between	between	ADP
gujaf-13	125	7	the	the	DET
gujaf-13	125	8	independent	independent	ADJ
gujaf-13	125	9	variables	variable	NOUN
gujaf-13	125	10	(	(	PUNCT
gujaf-13	125	11	audit	audit	NOUN
gujaf-13	125	12	firm	firm	ADJ
gujaf-13	125	13	size	size	NOUN
gujaf-13	125	14	,	,	PUNCT
gujaf-13	125	15	audit	audit	NOUN
gujaf-13	125	16	independence	independence	NOUN
gujaf-13	125	17	and	and	CCONJ
gujaf-13	125	18	joint	joint	ADJ
gujaf-13	125	19	audit	audit	NOUN
gujaf-13	125	20	)	)	PUNCT
gujaf-13	125	21	and	and	CCONJ
gujaf-13	125	22	finally	finally	ADV
gujaf-13	125	23	the	the	DET
gujaf-13	125	24	overall	overall	ADJ
gujaf-13	125	25	impact	impact	NOUN
gujaf-13	125	26	between	between	ADP
gujaf-13	125	27	the	the	DET
gujaf-13	125	28	dependent	dependent	ADJ
gujaf-13	125	29	variable	variable	NOUN
gujaf-13	125	30	and	and	CCONJ
gujaf-13	125	31	the	the	DET
gujaf-13	125	32	independent	independent	ADJ
gujaf-13	125	33	variables	variable	NOUN
gujaf-13	125	34	.	.	PUNCT
gujaf-13	126	1	this	this	PRON
gujaf-13	126	2	is	be	AUX
gujaf-13	126	3	presented	present	VERB
gujaf-13	126	4	in	in	ADP
gujaf-13	126	5	table	table	NOUN
gujaf-13	126	6	4	4	NUM
gujaf-13	126	7	below	below	ADV
gujaf-13	126	8	.	.	PUNCT
gujaf-13	127	1	gujaf	gujaf	NOUN
gujaf-13	127	2	:	:	PUNCT
gujaf-13	127	3	gusau	gusau	PROPN
gujaf-13	127	4	journal	journal	NOUN
gujaf-13	127	5	of	of	ADP
gujaf-13	127	6	accounting	accounting	NOUN
gujaf-13	127	7	and	and	CCONJ
gujaf-13	127	8	finance	finance	NOUN
gujaf-13	127	9	,	,	PUNCT
gujaf-13	127	10	vol	vol	NOUN
gujaf-13	127	11	.	.	PUNCT
gujaf-13	128	1	i	i	PRON
gujaf-13	128	2	,	,	PUNCT
gujaf-13	128	3	issue	issue	NOUN
gujaf-13	128	4	1	1	NUM
gujaf-13	128	5	,	,	PUNCT
gujaf-13	128	6	april	april	PROPN
gujaf-13	128	7	,	,	PUNCT
gujaf-13	128	8	2020	2020	NUM
gujaf-13	128	9	issn	issn	VERB
gujaf-13	128	10	2756	2756	NUM
gujaf-13	128	11	-	-	PUNCT
gujaf-13	128	12	665x	665x	NOUN
gujaf-13	128	13	10	10	NUM
gujaf-13	128	14	table	table	NOUN
gujaf-13	128	15	4	4	NUM
gujaf-13	128	16	:	:	PUNCT
gujaf-13	128	17	summary	summary	NOUN
gujaf-13	128	18	of	of	ADP
gujaf-13	128	19	regression	regression	NOUN
gujaf-13	128	20	result	result	VERB
gujaf-13	128	21	variable	variable	ADJ
gujaf-13	128	22	coefficient	coefficient	NOUN
gujaf-13	128	23	t	t	NOUN
gujaf-13	128	24	-	-	PUNCT
gujaf-13	128	25	value	value	NOUN
gujaf-13	128	26	p	p	NOUN
gujaf-13	128	27	-	-	PUNCT
gujaf-13	128	28	value	value	NOUN
gujaf-13	128	29	constant	constant	ADJ
gujaf-13	128	30	0.138	0.138	NUM
gujaf-13	128	31	1.010	1.010	NUM
gujaf-13	128	32	0.318	0.318	NUM
gujaf-13	128	33	afs	afs	NOUN
gujaf-13	128	34	0.049	0.049	NUM
gujaf-13	128	35	2.250	2.250	NUM
gujaf-13	128	36	0.029	0.029	NUM
gujaf-13	128	37	ai	ai	VERB
gujaf-13	128	38	-0.002	-0.002	PUNCT
gujaf-13	128	39	-1.100	-1.100	PROPN
gujaf-13	128	40	0.279	0.279	NUM
gujaf-13	128	41	ja	ja	NOUN
gujaf-13	128	42	-0.031	-0.031	NUM
gujaf-13	128	43	-2.130	-2.130	PUNCT
gujaf-13	128	44	0.039	0.039	NUM
gujaf-13	128	45	fsize	fsize	NOUN
gujaf-13	128	46	-0.002	-0.002	PUNCT
gujaf-13	128	47	-0.210	-0.210	X
gujaf-13	128	48	0.835	0.835	NUM
gujaf-13	128	49	fage	fage	NOUN
gujaf-13	128	50	-0.035	-0.035	PART
gujaf-13	128	51	-0.660	-0.660	NUM
gujaf-13	128	52	0.514	0.514	NUM
gujaf-13	128	53	f	f	X
gujaf-13	128	54	-	-	PUNCT
gujaf-13	128	55	statistics	statistic	NOUN
gujaf-13	128	56	2.96	2.96	NUM
gujaf-13	128	57	f	f	NOUN
gujaf-13	128	58	-	-	PUNCT
gujaf-13	128	59	sig	sig	NOUN
gujaf-13	128	60	0.022	0.022	NUM
gujaf-13	128	61	r	r	NOUN
gujaf-13	128	62	square	square	NOUN
gujaf-13	128	63	0.252	0.252	NUM
gujaf-13	128	64	adjusted	adjust	VERB
gujaf-13	128	65	r	r	NOUN
gujaf-13	128	66	square	square	ADJ
gujaf-13	128	67	0.167	0.167	NUM
gujaf-13	128	68	source	source	NOUN
gujaf-13	128	69	:	:	PUNCT
gujaf-13	128	70	stata	stata	NOUN
gujaf-13	128	71	output	output	NOUN
gujaf-13	128	72	,	,	PUNCT
gujaf-13	128	73	2020	2020	NUM
gujaf-13	128	74	from	from	ADP
gujaf-13	128	75	table	table	NOUN
gujaf-13	128	76	4	4	NUM
gujaf-13	128	77	above	above	ADV
gujaf-13	128	78	,	,	PUNCT
gujaf-13	128	79	the	the	DET
gujaf-13	128	80	results	result	NOUN
gujaf-13	128	81	show	show	VERB
gujaf-13	128	82	an	an	DET
gujaf-13	128	83	overall	overall	ADJ
gujaf-13	128	84	r	r	NOUN
gujaf-13	128	85	square	square	NOUN
gujaf-13	128	86	of	of	ADP
gujaf-13	128	87	(	(	PUNCT
gujaf-13	128	88	0.17	0.17	NUM
gujaf-13	128	89	)	)	PUNCT
gujaf-13	128	90	,	,	PUNCT
gujaf-13	128	91	that	that	PRON
gujaf-13	128	92	is	be	AUX
gujaf-13	128	93	the	the	DET
gujaf-13	128	94	coefficient	coefficient	NOUN
gujaf-13	128	95	of	of	ADP
gujaf-13	128	96	determination	determination	NOUN
gujaf-13	128	97	which	which	PRON
gujaf-13	128	98	represents	represent	VERB
gujaf-13	128	99	the	the	DET
gujaf-13	128	100	percentage	percentage	NOUN
gujaf-13	128	101	of	of	ADP
gujaf-13	128	102	change	change	NOUN
gujaf-13	128	103	in	in	ADP
gujaf-13	128	104	earnings	earning	NOUN
gujaf-13	128	105	management	management	NOUN
gujaf-13	128	106	as	as	SCONJ
gujaf-13	128	107	explain	explain	VERB
gujaf-13	128	108	by	by	ADP
gujaf-13	128	109	explanatory	explanatory	ADJ
gujaf-13	128	110	variables	variable	NOUN
gujaf-13	128	111	.	.	PUNCT
gujaf-13	129	1	this	this	PRON
gujaf-13	129	2	indicate	indicate	VERB
gujaf-13	129	3	that	that	SCONJ
gujaf-13	129	4	17	17	NUM
gujaf-13	129	5	%	%	NOUN
gujaf-13	129	6	changes	change	NOUN
gujaf-13	129	7	in	in	ADP
gujaf-13	129	8	the	the	DET
gujaf-13	129	9	earnings	earning	NOUN
gujaf-13	129	10	management	management	NOUN
gujaf-13	129	11	is	be	AUX
gujaf-13	129	12	explain	explain	VERB
gujaf-13	129	13	by	by	ADP
gujaf-13	129	14	explanatory	explanatory	ADJ
gujaf-13	129	15	variables	variable	NOUN
gujaf-13	129	16	used	use	VERB
gujaf-13	129	17	in	in	ADP
gujaf-13	129	18	the	the	DET
gujaf-13	129	19	model	model	NOUN
gujaf-13	129	20	;	;	PUNCT
gujaf-13	129	21	this	this	PRON
gujaf-13	129	22	signifies	signify	VERB
gujaf-13	129	23	that	that	SCONJ
gujaf-13	129	24	the	the	DET
gujaf-13	129	25	explanatory	explanatory	ADJ
gujaf-13	129	26	variables	variable	NOUN
gujaf-13	129	27	cumulatively	cumulatively	ADV
gujaf-13	129	28	bring	bring	VERB
gujaf-13	129	29	about	about	ADV
gujaf-13	129	30	17	17	NUM
gujaf-13	129	31	%	%	NOUN
gujaf-13	129	32	changes	change	NOUN
gujaf-13	129	33	in	in	ADP
gujaf-13	129	34	nigerian	nigerian	ADJ
gujaf-13	129	35	listed	list	VERB
gujaf-13	129	36	insurance	insurance	NOUN
gujaf-13	129	37	and	and	CCONJ
gujaf-13	129	38	83	83	NUM
gujaf-13	129	39	%	%	NOUN
gujaf-13	129	40	is	be	AUX
gujaf-13	129	41	explained	explain	VERB
gujaf-13	129	42	by	by	ADP
gujaf-13	129	43	other	other	ADJ
gujaf-13	129	44	factors	factor	NOUN
gujaf-13	129	45	not	not	PART
gujaf-13	129	46	accounted	account	VERB
gujaf-13	129	47	for	for	ADP
gujaf-13	129	48	by	by	ADP
gujaf-13	129	49	the	the	DET
gujaf-13	129	50	model	model	NOUN
gujaf-13	129	51	.	.	PUNCT
gujaf-13	130	1	this	this	PRON
gujaf-13	130	2	implies	imply	VERB
gujaf-13	130	3	that	that	SCONJ
gujaf-13	130	4	the	the	DET
gujaf-13	130	5	model	model	NOUN
gujaf-13	130	6	is	be	AUX
gujaf-13	130	7	fit	fit	ADJ
gujaf-13	130	8	and	and	CCONJ
gujaf-13	130	9	the	the	DET
gujaf-13	130	10	variables	variable	NOUN
gujaf-13	130	11	are	be	AUX
gujaf-13	130	12	appropriately	appropriately	ADV
gujaf-13	130	13	selected	select	VERB
gujaf-13	130	14	.	.	PUNCT
gujaf-13	131	1	in	in	ADP
gujaf-13	131	2	evaluating	evaluate	VERB
gujaf-13	131	3	the	the	DET
gujaf-13	131	4	model	model	NOUN
gujaf-13	131	5	based	base	VERB
gujaf-13	131	6	on	on	ADP
gujaf-13	131	7	the	the	DET
gujaf-13	131	8	regression	regression	NOUN
gujaf-13	131	9	results	result	VERB
gujaf-13	131	10	audit	audit	NOUN
gujaf-13	131	11	firm	firm	ADJ
gujaf-13	131	12	size	size	NOUN
gujaf-13	131	13	as	as	SCONJ
gujaf-13	131	14	indicate	indicate	VERB
gujaf-13	131	15	in	in	ADP
gujaf-13	131	16	table	table	NOUN
gujaf-13	131	17	4.3	4.3	NUM
gujaf-13	131	18	has	have	VERB
gujaf-13	131	19	a	a	DET
gujaf-13	131	20	positive	positive	ADJ
gujaf-13	131	21	and	and	CCONJ
gujaf-13	131	22	significant	significant	ADJ
gujaf-13	131	23	impact	impact	NOUN
gujaf-13	131	24	on	on	ADP
gujaf-13	131	25	earnings	earning	NOUN
gujaf-13	131	26	management	management	NOUN
gujaf-13	131	27	of	of	ADP
gujaf-13	131	28	listed	list	VERB
gujaf-13	131	29	insurance	insurance	NOUN
gujaf-13	131	30	companies	company	NOUN
gujaf-13	131	31	in	in	ADP
gujaf-13	131	32	nigeria	nigeria	PRON
gujaf-13	131	33	considering	consider	VERB
gujaf-13	131	34	the	the	DET
gujaf-13	131	35	coefficient	coefficient	NOUN
gujaf-13	131	36	value	value	NOUN
gujaf-13	131	37	of0.049	of0.049	PROPN
gujaf-13	131	38	and	and	CCONJ
gujaf-13	131	39	a	a	DET
gujaf-13	131	40	p	p	NOUN
gujaf-13	131	41	-	-	PUNCT
gujaf-13	131	42	value	value	NOUN
gujaf-13	131	43	of	of	ADP
gujaf-13	131	44	0.029	0.029	NUM
gujaf-13	131	45	which	which	PRON
gujaf-13	131	46	significant	significant	ADJ
gujaf-13	131	47	at	at	ADP
gujaf-13	131	48	5	5	NUM
gujaf-13	131	49	%	%	NOUN
gujaf-13	131	50	.	.	PUNCT
gujaf-13	132	1	this	this	PRON
gujaf-13	132	2	suggests	suggest	VERB
gujaf-13	132	3	that	that	SCONJ
gujaf-13	132	4	as	as	SCONJ
gujaf-13	132	5	listed	list	VERB
gujaf-13	132	6	insurance	insurance	NOUN
gujaf-13	132	7	companies	company	NOUN
gujaf-13	132	8	continue	continue	VERB
gujaf-13	132	9	use	use	NOUN
gujaf-13	132	10	of	of	ADP
gujaf-13	132	11	big	big	ADJ
gujaf-13	132	12	4	4	NUM
gujaf-13	132	13	audit	audit	NOUN
gujaf-13	132	14	firm	firm	NOUN
gujaf-13	132	15	lead	lead	NOUN
gujaf-13	132	16	to	to	PART
gujaf-13	132	17	increase	increase	NOUN
gujaf-13	132	18	of	of	ADP
gujaf-13	132	19	earnings	earning	NOUN
gujaf-13	132	20	management	management	NOUN
gujaf-13	132	21	by	by	ADP
gujaf-13	132	22	5k	5k	NUM
gujaf-13	132	23	.	.	PUNCT
gujaf-13	133	1	table	table	NOUN
gujaf-13	133	2	4	4	NUM
gujaf-13	133	3	above	above	ADV
gujaf-13	133	4	also	also	ADV
gujaf-13	133	5	shows	show	VERB
gujaf-13	133	6	that	that	SCONJ
gujaf-13	133	7	joint	joint	ADJ
gujaf-13	133	8	audit	audit	NOUN
gujaf-13	133	9	services	service	NOUN
gujaf-13	133	10	has	have	VERB
gujaf-13	133	11	a	a	DET
gujaf-13	133	12	negative	negative	ADJ
gujaf-13	133	13	significant	significant	ADJ
gujaf-13	133	14	impact	impact	NOUN
gujaf-13	133	15	on	on	ADP
gujaf-13	133	16	earnings	earning	NOUN
gujaf-13	133	17	management	management	NOUN
gujaf-13	133	18	of	of	ADP
gujaf-13	133	19	listed	list	VERB
gujaf-13	133	20	insurance	insurance	NOUN
gujaf-13	133	21	companies	company	NOUN
gujaf-13	133	22	in	in	ADP
gujaf-13	133	23	nigeria	nigeria	PROPN
gujaf-13	133	24	from	from	ADP
gujaf-13	133	25	the	the	DET
gujaf-13	133	26	coefficient	coefficient	NOUN
gujaf-13	133	27	of	of	ADP
gujaf-13	133	28	-0.031which	-0.031which	PROPN
gujaf-13	133	29	is	be	AUX
gujaf-13	133	30	significance	significance	NOUN
gujaf-13	133	31	at	at	ADP
gujaf-13	133	32	5	5	NUM
gujaf-13	133	33	%	%	NOUN
gujaf-13	133	34	level	level	NOUN
gujaf-13	133	35	of	of	ADP
gujaf-13	133	36	significance	significance	NOUN
gujaf-13	133	37	(	(	PUNCT
gujaf-13	133	38	pvalue	pvalue	NOUN
gujaf-13	133	39	of	of	ADP
gujaf-13	133	40	0.039	0.039	NUM
gujaf-13	133	41	)	)	PUNCT
gujaf-13	133	42	.	.	PUNCT
gujaf-13	134	1	this	this	PRON
gujaf-13	134	2	suggests	suggest	VERB
gujaf-13	134	3	that	that	SCONJ
gujaf-13	134	4	as	as	SCONJ
gujaf-13	134	5	listed	list	VERB
gujaf-13	134	6	insurance	insurance	NOUN
gujaf-13	134	7	companies	company	NOUN
gujaf-13	134	8	continues	continue	VERB
gujaf-13	134	9	to	to	PART
gujaf-13	134	10	employs	employ	VERB
gujaf-13	134	11	the	the	DET
gujaf-13	134	12	joint	joint	ADJ
gujaf-13	134	13	audit	audit	NOUN
gujaf-13	134	14	services	service	NOUN
gujaf-13	134	15	,	,	PUNCT
gujaf-13	134	16	the	the	DET
gujaf-13	134	17	earning	earn	VERB
gujaf-13	134	18	management	management	NOUN
gujaf-13	134	19	decrease	decrease	NOUN
gujaf-13	134	20	by	by	ADP
gujaf-13	134	21	31k	31k	PROPN
gujaf-13	134	22	.	.	PUNCT
gujaf-13	135	1	similarly	similarly	ADV
gujaf-13	135	2	,	,	PUNCT
gujaf-13	135	3	the	the	DET
gujaf-13	135	4	table	table	NOUN
gujaf-13	135	5	shows	show	VERB
gujaf-13	135	6	that	that	SCONJ
gujaf-13	135	7	auditor	auditor	NOUN
gujaf-13	135	8	independence	independence	NOUN
gujaf-13	135	9	has	have	VERB
gujaf-13	135	10	a	a	DET
gujaf-13	135	11	negative	negative	ADJ
gujaf-13	135	12	and	and	CCONJ
gujaf-13	135	13	insignificant	insignificant	ADJ
gujaf-13	135	14	effect	effect	NOUN
gujaf-13	135	15	on	on	ADP
gujaf-13	135	16	earnings	earning	NOUN
gujaf-13	135	17	management	management	NOUN
gujaf-13	135	18	of	of	ADP
gujaf-13	135	19	listed	list	VERB
gujaf-13	135	20	insurance	insurance	NOUN
gujaf-13	135	21	companies	company	NOUN
gujaf-13	135	22	in	in	ADP
gujaf-13	135	23	nigeria	nigeria	PROPN
gujaf-13	135	24	.	.	PUNCT
gujaf-13	136	1	this	this	PRON
gujaf-13	136	2	signifies	signify	VERB
gujaf-13	136	3	that	that	PRON
gujaf-13	136	4	auditor	auditor	NOUN
gujaf-13	136	5	’s	’s	PART
gujaf-13	136	6	independence	independence	NOUN
gujaf-13	136	7	does	do	AUX
gujaf-13	136	8	not	not	PART
gujaf-13	136	9	have	have	VERB
gujaf-13	136	10	any	any	DET
gujaf-13	136	11	impact	impact	NOUN
gujaf-13	136	12	of	of	ADP
gujaf-13	136	13	gujaf	gujaf	NOUN
gujaf-13	136	14	:	:	PUNCT
gujaf-13	136	15	gusau	gusau	PROPN
gujaf-13	136	16	journal	journal	NOUN
gujaf-13	136	17	of	of	ADP
gujaf-13	136	18	accounting	accounting	NOUN
gujaf-13	136	19	and	and	CCONJ
gujaf-13	136	20	finance	finance	NOUN
gujaf-13	136	21	,	,	PUNCT
gujaf-13	136	22	vol	vol	NOUN
gujaf-13	136	23	.	.	PUNCT
gujaf-13	137	1	i	i	PRON
gujaf-13	137	2	,	,	PUNCT
gujaf-13	137	3	issue	issue	NOUN
gujaf-13	137	4	1	1	NUM
gujaf-13	137	5	,	,	PUNCT
gujaf-13	137	6	april	april	PROPN
gujaf-13	137	7	,	,	PUNCT
gujaf-13	137	8	2020	2020	NUM
gujaf-13	137	9	issn	issn	VERB
gujaf-13	137	10	2756	2756	NUM
gujaf-13	137	11	-	-	PUNCT
gujaf-13	137	12	665x	665x	NOUN
gujaf-13	137	13	11	11	NUM
gujaf-13	137	14	earnings	earning	NOUN
gujaf-13	137	15	management	management	NOUN
gujaf-13	137	16	of	of	ADP
gujaf-13	137	17	listed	list	VERB
gujaf-13	137	18	insurance	insurance	NOUN
gujaf-13	137	19	companies	company	NOUN
gujaf-13	137	20	during	during	ADP
gujaf-13	137	21	the	the	DET
gujaf-13	137	22	period	period	NOUN
gujaf-13	137	23	under	under	ADP
gujaf-13	137	24	review	review	NOUN
gujaf-13	137	25	.	.	PUNCT
gujaf-13	138	1	5	5	X
gujaf-13	138	2	.	.	X
gujaf-13	138	3	conclusion	conclusion	NOUN
gujaf-13	138	4	and	and	CCONJ
gujaf-13	138	5	recommendations	recommendation	NOUN
gujaf-13	138	6	this	this	DET
gujaf-13	138	7	study	study	NOUN
gujaf-13	138	8	has	have	AUX
gujaf-13	138	9	empirically	empirically	ADV
gujaf-13	138	10	provided	provide	VERB
gujaf-13	138	11	evidence	evidence	NOUN
gujaf-13	138	12	on	on	ADP
gujaf-13	138	13	the	the	DET
gujaf-13	138	14	relationship	relationship	NOUN
gujaf-13	138	15	between	between	ADP
gujaf-13	138	16	audit	audit	NOUN
gujaf-13	138	17	quality	quality	NOUN
gujaf-13	138	18	attributes	attribute	VERB
gujaf-13	138	19	proxies	proxy	NOUN
gujaf-13	138	20	by	by	ADP
gujaf-13	138	21	audit	audit	NOUN
gujaf-13	138	22	firm	firm	ADJ
gujaf-13	138	23	size	size	NOUN
gujaf-13	138	24	,	,	PUNCT
gujaf-13	138	25	auditor	auditor	NOUN
gujaf-13	138	26	independence	independence	NOUN
gujaf-13	138	27	and	and	CCONJ
gujaf-13	138	28	joint	joint	ADJ
gujaf-13	138	29	audit	audit	NOUN
gujaf-13	138	30	on	on	ADP
gujaf-13	138	31	earnings	earning	NOUN
gujaf-13	138	32	management	management	NOUN
gujaf-13	138	33	of	of	ADP
gujaf-13	138	34	listed	list	VERB
gujaf-13	138	35	insurance	insurance	NOUN
gujaf-13	138	36	firms	firm	NOUN
gujaf-13	138	37	in	in	ADP
gujaf-13	138	38	nigeria	nigeria	PROPN
gujaf-13	138	39	.	.	PUNCT
gujaf-13	139	1	based	base	VERB
gujaf-13	139	2	on	on	ADP
gujaf-13	139	3	the	the	DET
gujaf-13	139	4	findings	finding	NOUN
gujaf-13	139	5	,	,	PUNCT
gujaf-13	139	6	it	it	PRON
gujaf-13	139	7	is	be	AUX
gujaf-13	139	8	concluded	conclude	VERB
gujaf-13	139	9	that	that	SCONJ
gujaf-13	139	10	audit	audit	NOUN
gujaf-13	139	11	firm	firm	ADJ
gujaf-13	139	12	size	size	NOUN
gujaf-13	139	13	and	and	CCONJ
gujaf-13	139	14	joint	joint	ADJ
gujaf-13	139	15	audit	audit	NOUN
gujaf-13	139	16	service	service	NOUN
gujaf-13	139	17	has	have	VERB
gujaf-13	139	18	significant	significant	ADJ
gujaf-13	139	19	impact	impact	NOUN
gujaf-13	139	20	on	on	ADP
gujaf-13	139	21	earning	earn	VERB
gujaf-13	139	22	management	management	NOUN
gujaf-13	139	23	of	of	ADP
gujaf-13	139	24	listed	list	VERB
gujaf-13	139	25	insurance	insurance	NOUN
gujaf-13	139	26	company	company	NOUN
gujaf-13	139	27	in	in	ADP
gujaf-13	139	28	nigeria	nigeria	PROPN
gujaf-13	139	29	.	.	PUNCT
gujaf-13	140	1	however	however	ADV
gujaf-13	140	2	,	,	PUNCT
gujaf-13	140	3	study	study	NOUN
gujaf-13	140	4	concludes	conclude	VERB
gujaf-13	140	5	that	that	SCONJ
gujaf-13	140	6	auditor	auditor	NOUN
gujaf-13	140	7	’s	’s	PART
gujaf-13	140	8	independence	independence	NOUN
gujaf-13	140	9	has	have	VERB
gujaf-13	140	10	negative	negative	ADJ
gujaf-13	140	11	insignificant	insignificant	ADJ
gujaf-13	140	12	impact	impact	NOUN
gujaf-13	140	13	on	on	ADP
gujaf-13	140	14	earning	earn	VERB
gujaf-13	140	15	management	management	NOUN
gujaf-13	140	16	of	of	ADP
gujaf-13	140	17	listed	list	VERB
gujaf-13	140	18	insurance	insurance	NOUN
gujaf-13	140	19	companies	company	NOUN
gujaf-13	140	20	during	during	ADP
gujaf-13	140	21	the	the	DET
gujaf-13	140	22	period	period	NOUN
gujaf-13	140	23	under	under	ADP
gujaf-13	140	24	review	review	NOUN
gujaf-13	140	25	.	.	PUNCT
gujaf-13	141	1	in	in	ADP
gujaf-13	141	2	line	line	NOUN
gujaf-13	141	3	with	with	ADP
gujaf-13	141	4	findings	finding	NOUN
gujaf-13	141	5	and	and	CCONJ
gujaf-13	141	6	conclusions	conclusion	NOUN
gujaf-13	141	7	drawn	draw	VERB
gujaf-13	141	8	from	from	ADP
gujaf-13	141	9	the	the	DET
gujaf-13	141	10	study	study	NOUN
gujaf-13	141	11	,	,	PUNCT
gujaf-13	141	12	therefore	therefore	ADV
gujaf-13	141	13	,	,	PUNCT
gujaf-13	141	14	the	the	DET
gujaf-13	141	15	study	study	NOUN
gujaf-13	141	16	recommends	recommend	VERB
gujaf-13	141	17	that	that	SCONJ
gujaf-13	141	18	the	the	DET
gujaf-13	141	19	supervisory	supervisory	ADJ
gujaf-13	141	20	body	body	NOUN
gujaf-13	141	21	especially	especially	ADV
gujaf-13	141	22	security	security	NOUN
gujaf-13	141	23	and	and	CCONJ
gujaf-13	141	24	exchange	exchange	NOUN
gujaf-13	141	25	commission	commission	NOUN
gujaf-13	141	26	have	have	VERB
gujaf-13	141	27	to	to	PART
gujaf-13	141	28	encourage	encourage	VERB
gujaf-13	141	29	or	or	CCONJ
gujaf-13	141	30	make	make	VERB
gujaf-13	141	31	it	it	PRON
gujaf-13	141	32	as	as	ADP
gujaf-13	141	33	part	part	NOUN
gujaf-13	141	34	of	of	ADP
gujaf-13	141	35	law	law	NOUN
gujaf-13	141	36	to	to	ADP
gujaf-13	141	37	listed	list	VERB
gujaf-13	141	38	insurance	insurance	NOUN
gujaf-13	141	39	firms	firm	NOUN
gujaf-13	141	40	in	in	ADP
gujaf-13	141	41	nigeria	nigeria	PROPN
gujaf-13	141	42	to	to	PART
gujaf-13	141	43	employs	employ	VERB
gujaf-13	141	44	the	the	DET
gujaf-13	141	45	service	service	NOUN
gujaf-13	141	46	of	of	ADP
gujaf-13	141	47	both	both	CCONJ
gujaf-13	141	48	big	big	ADJ
gujaf-13	141	49	4	4	NUM
gujaf-13	141	50	audit	audit	NOUN
gujaf-13	141	51	firm	firm	NOUN
gujaf-13	141	52	and	and	CCONJ
gujaf-13	141	53	the	the	DET
gujaf-13	141	54	local	local	ADJ
gujaf-13	141	55	audit	audit	NOUN
gujaf-13	141	56	firm	firm	NOUN
gujaf-13	141	57	for	for	ADP
gujaf-13	141	58	audit	audit	NOUN
gujaf-13	141	59	assignment	assignment	NOUN
gujaf-13	141	60	in	in	ADP
gujaf-13	141	61	order	order	NOUN
gujaf-13	141	62	to	to	PART
gujaf-13	141	63	safeguard	safeguard	VERB
gujaf-13	141	64	firm	firm	NOUN
gujaf-13	141	65	’s	’s	PART
gujaf-13	141	66	earnings	earning	NOUN
gujaf-13	141	67	from	from	ADP
gujaf-13	141	68	unwanted	unwanted	ADJ
gujaf-13	141	69	management	management	NOUN
gujaf-13	141	70	manipulation	manipulation	NOUN
gujaf-13	141	71	.	.	PUNCT
gujaf-13	142	1	references	reference	NOUN
gujaf-13	142	2	abbasiazadeh	abbasiazadeh	PROPN
gujaf-13	142	3	,	,	PUNCT
gujaf-13	142	4	l.	l.	PROPN
gujaf-13	142	5	,	,	PUNCT
gujaf-13	142	6	&	&	CCONJ
gujaf-13	142	7	zamanpour	zamanpour	NOUN
gujaf-13	142	8	,	,	PUNCT
gujaf-13	142	9	a.	a.	NOUN
gujaf-13	142	10	(	(	PUNCT
gujaf-13	142	11	2016	2016	NUM
gujaf-13	142	12	)	)	PUNCT
gujaf-13	142	13	.	.	PUNCT
gujaf-13	143	1	investigation	investigation	NOUN
gujaf-13	143	2	the	the	DET
gujaf-13	143	3	effect	effect	NOUN
gujaf-13	143	4	of	of	ADP
gujaf-13	143	5	audit	audit	NOUN
gujaf-13	143	6	size	size	NOUN
gujaf-13	143	7	on	on	ADP
gujaf-13	143	8	earnings	earning	NOUN
gujaf-13	143	9	management	management	NOUN
gujaf-13	143	10	in	in	ADP
gujaf-13	143	11	tehran	tehran	PROPN
gujaf-13	143	12	stock	stock	PROPN
gujaf-13	143	13	exchange	exchange	PROPN
gujaf-13	143	14	.	.	PUNCT
gujaf-13	144	1	international	international	ADJ
gujaf-13	144	2	journal	journal	PROPN
gujaf-13	144	3	of	of	ADP
gujaf-13	144	4	humanities	humanity	NOUN
gujaf-13	144	5	and	and	CCONJ
gujaf-13	144	6	cultural	cultural	ADJ
gujaf-13	144	7	studies	study	NOUN
gujaf-13	144	8	(	(	PUNCT
gujaf-13	144	9	ijhcs	ijhcs	PROPN
gujaf-13	144	10	)	)	PUNCT
gujaf-13	144	11	issn	issn	VERB
gujaf-13	144	12	2356	2356	NUM
gujaf-13	144	13	-	-	SYM
gujaf-13	144	14	5926	5926	NUM
gujaf-13	144	15	,	,	PUNCT
gujaf-13	144	16	21882196	21882196	NUM
gujaf-13	144	17	.	.	PUNCT
gujaf-13	145	1	ajekwe	ajekwe	ADJ
gujaf-13	145	2	,	,	PUNCT
gujaf-13	145	3	c.	c.	PROPN
gujaf-13	145	4	c.	c.	PROPN
gujaf-13	145	5	,	,	PUNCT
gujaf-13	145	6	&	&	CCONJ
gujaf-13	145	7	ibiamke	ibiamke	NOUN
gujaf-13	145	8	,	,	PUNCT
gujaf-13	145	9	a.	a.	NOUN
gujaf-13	145	10	(	(	PUNCT
gujaf-13	145	11	2017	2017	NUM
gujaf-13	145	12	)	)	PUNCT
gujaf-13	145	13	.	.	PUNCT
gujaf-13	146	1	the	the	DET
gujaf-13	146	2	association	association	NOUN
gujaf-13	146	3	between	between	ADP
gujaf-13	146	4	audit	audit	NOUN
gujaf-13	146	5	quality	quality	NOUN
gujaf-13	146	6	and	and	CCONJ
gujaf-13	146	7	earnings	earning	NOUN
gujaf-13	146	8	management	management	NOUN
gujaf-13	146	9	by	by	ADP
gujaf-13	146	10	listed	list	VERB
gujaf-13	146	11	firms	firm	NOUN
gujaf-13	146	12	in	in	ADP
gujaf-13	146	13	nigeria	nigeria	PROPN
gujaf-13	146	14	.	.	PUNCT
gujaf-13	147	1	european	european	PROPN
gujaf-13	147	2	journal	journal	PROPN
gujaf-13	147	3	of	of	ADP
gujaf-13	147	4	accounting	accounting	NOUN
gujaf-13	147	5	,	,	PUNCT
gujaf-13	147	6	auditing	auditing	NOUN
gujaf-13	147	7	and	and	CCONJ
gujaf-13	147	8	finance	finance	NOUN
gujaf-13	147	9	research	research	NOUN
gujaf-13	147	10	,	,	PUNCT
gujaf-13	147	11	5(4	5(4	NUM
gujaf-13	147	12	)	)	PUNCT
gujaf-13	147	13	,	,	PUNCT
gujaf-13	147	14	1	1	NUM
gujaf-13	147	15	-	-	SYM
gujaf-13	147	16	11	11	NUM
gujaf-13	147	17	.	.	PUNCT
gujaf-13	148	1	aliyu	aliyu	NOUN
gujaf-13	148	2	,	,	PUNCT
gujaf-13	148	3	m.	m.	PROPN
gujaf-13	148	4	d.	d.	PROPN
gujaf-13	148	5	,	,	PUNCT
gujaf-13	148	6	musa	musa	PROPN
gujaf-13	148	7	,	,	PUNCT
gujaf-13	148	8	a.	a.	NOUN
gujaf-13	148	9	u.	u.	PROPN
gujaf-13	148	10	,	,	PUNCT
gujaf-13	148	11	&	&	CCONJ
gujaf-13	148	12	zachariah	zachariah	PROPN
gujaf-13	148	13	,	,	PUNCT
gujaf-13	148	14	p.	p.	PROPN
gujaf-13	148	15	(	(	PUNCT
gujaf-13	148	16	2015	2015	NUM
gujaf-13	148	17	)	)	PUNCT
gujaf-13	148	18	.	.	PUNCT
gujaf-13	149	1	impact	impact	NOUN
gujaf-13	149	2	of	of	ADP
gujaf-13	149	3	audit	audit	NOUN
gujaf-13	149	4	quality	quality	NOUN
gujaf-13	149	5	on	on	ADP
gujaf-13	149	6	earnings	earning	NOUN
gujaf-13	149	7	management	management	NOUN
gujaf-13	149	8	of	of	ADP
gujaf-13	149	9	listed	list	VERB
gujaf-13	149	10	deposit	deposit	NOUN
gujaf-13	149	11	money	money	NOUN
gujaf-13	149	12	banks	bank	NOUN
gujaf-13	149	13	in	in	ADP
gujaf-13	149	14	nigeria	nigeria	PROPN
gujaf-13	149	15	.	.	PUNCT
gujaf-13	150	1	journal	journal	PROPN
gujaf-13	150	2	of	of	ADP
gujaf-13	150	3	accounting	accounting	NOUN
gujaf-13	150	4	and	and	CCONJ
gujaf-13	150	5	financial	financial	ADJ
gujaf-13	150	6	management	management	NOUN
gujaf-13	150	7	,	,	PUNCT
gujaf-13	150	8	1	1	NUM
gujaf-13	150	9	,	,	PUNCT
gujaf-13	150	10	30	30	NUM
gujaf-13	150	11	-	-	SYM
gujaf-13	150	12	46	46	NUM
gujaf-13	150	13	.	.	PUNCT
gujaf-13	151	1	almarayeh	almarayeh	PROPN
gujaf-13	151	2	,	,	PUNCT
gujaf-13	151	3	t.	t.	PROPN
gujaf-13	151	4	s.	s.	PROPN
gujaf-13	151	5	,	,	PUNCT
gujaf-13	151	6	aibar	aibar	NOUN
gujaf-13	151	7	-	-	PUNCT
gujaf-13	151	8	guzmán	guzmán	NOUN
gujaf-13	151	9	,	,	PUNCT
gujaf-13	151	10	b.	b.	PROPN
gujaf-13	151	11	,	,	PUNCT
gujaf-13	151	12	&	&	CCONJ
gujaf-13	151	13	abdullatif	abdullatif	PROPN
gujaf-13	151	14	,	,	PUNCT
gujaf-13	151	15	m.	m.	NOUN
gujaf-13	151	16	(	(	PUNCT
gujaf-13	151	17	2020	2020	NUM
gujaf-13	151	18	)	)	PUNCT
gujaf-13	151	19	.	.	PUNCT
gujaf-13	152	1	does	do	AUX
gujaf-13	152	2	audit	audit	VERB
gujaf-13	152	3	quality	quality	NOUN
gujaf-13	152	4	influence	influence	NOUN
gujaf-13	152	5	earnings	earning	NOUN
gujaf-13	152	6	management	management	NOUN
gujaf-13	152	7	in	in	ADP
gujaf-13	152	8	emerging	emerge	VERB
gujaf-13	152	9	markets	market	NOUN
gujaf-13	152	10	?	?	PUNCT
gujaf-13	153	1	evidence	evidence	NOUN
gujaf-13	153	2	from	from	ADP
gujaf-13	153	3	jordan	jordan	PROPN
gujaf-13	153	4	.	.	PUNCT
gujaf-13	154	1	revista	revista	PROPN
gujaf-13	154	2	decontabilidad	decontabilidad	PROPN
gujaf-13	154	3	-	-	PUNCT
gujaf-13	154	4	spanish	spanish	ADJ
gujaf-13	154	5	accounting	accounting	NOUN
gujaf-13	154	6	review	review	PROPN
gujaf-13	154	7	,	,	PUNCT
gujaf-13	154	8	23(1	23(1	NOUN
gujaf-13	154	9	)	)	PUNCT
gujaf-13	154	10	,	,	PUNCT
gujaf-13	154	11	64	64	NUM
gujaf-13	154	12	-	-	SYM
gujaf-13	154	13	74	74	NUM
gujaf-13	154	14	.	.	PUNCT
gujaf-13	155	1	alzoubi	alzoubi	PROPN
gujaf-13	155	2	,	,	PUNCT
gujaf-13	155	3	e.	e.	PROPN
gujaf-13	155	4	s.	s.	PROPN
gujaf-13	155	5	s.	s.	PROPN
gujaf-13	155	6	(	(	PUNCT
gujaf-13	155	7	2016	2016	NUM
gujaf-13	155	8	)	)	PUNCT
gujaf-13	155	9	.	.	PUNCT
gujaf-13	156	1	audit	audit	NOUN
gujaf-13	156	2	quality	quality	NOUN
gujaf-13	156	3	and	and	CCONJ
gujaf-13	156	4	earnings	earning	NOUN
gujaf-13	156	5	management	management	NOUN
gujaf-13	156	6	:	:	PUNCT
gujaf-13	156	7	evidence	evidence	NOUN
gujaf-13	156	8	from	from	ADP
gujaf-13	156	9	jordan	jordan	PROPN
gujaf-13	156	10	.	.	PUNCT
gujaf-13	157	1	journal	journal	PROPN
gujaf-13	157	2	of	of	ADP
gujaf-13	157	3	applied	apply	VERB
gujaf-13	157	4	accounting	accounting	NOUN
gujaf-13	157	5	research	research	NOUN
gujaf-13	157	6	,	,	PUNCT
gujaf-13	157	7	17	17	NUM
gujaf-13	157	8	,	,	PUNCT
gujaf-13	157	9	170	170	NUM
gujaf-13	157	10	-	-	SYM
gujaf-13	157	11	189	189	NUM
gujaf-13	157	12	.	.	PUNCT
gujaf-13	158	1	ashbaugh	ashbaugh	PROPN
gujaf-13	158	2	,	,	PUNCT
gujaf-13	158	3	h.	h.	PROPN
gujaf-13	158	4	,	,	PUNCT
gujaf-13	158	5	lafond	lafond	PROPN
gujaf-13	158	6	,	,	PUNCT
gujaf-13	158	7	r.	r.	PROPN
gujaf-13	158	8	,	,	PUNCT
gujaf-13	158	9	mayhew	mayhew	PROPN
gujaf-13	158	10	,	,	PUNCT
gujaf-13	158	11	b.	b.	PROPN
gujaf-13	158	12	,	,	PUNCT
gujaf-13	158	13	(	(	PUNCT
gujaf-13	158	14	2002	2002	NUM
gujaf-13	158	15	)	)	PUNCT
gujaf-13	158	16	.	.	PUNCT
gujaf-13	159	1	do	do	AUX
gujaf-13	159	2	non	non	ADJ
gujaf-13	159	3	-	-	ADJ
gujaf-13	159	4	audit	audit	ADJ
gujaf-13	159	5	services	service	NOUN
gujaf-13	159	6	compromise	compromise	VERB
gujaf-13	159	7	auditor	auditor	NOUN
gujaf-13	159	8	independence	independence	NOUN
gujaf-13	159	9	?	?	PUNCT
gujaf-13	160	1	further	further	ADJ
gujaf-13	160	2	evidence	evidence	NOUN
gujaf-13	160	3	.	.	PUNCT
gujaf-13	161	1	the	the	DET
gujaf-13	161	2	accounting	accounting	NOUN
gujaf-13	161	3	review	review	NOUN
gujaf-13	161	4	78	78	NUM
gujaf-13	161	5	(	(	PUNCT
gujaf-13	161	6	july	july	PROPN
gujaf-13	161	7	)	)	PUNCT
gujaf-13	161	8	,	,	PUNCT
gujaf-13	161	9	611	611	NUM
gujaf-13	161	10	-	-	SYM
gujaf-13	161	11	639	639	NUM
gujaf-13	161	12	.	.	PUNCT
gujaf-13	161	13	gujaf	gujaf	NOUN
gujaf-13	161	14	:	:	PUNCT
gujaf-13	161	15	gusau	gusau	PROPN
gujaf-13	161	16	journal	journal	NOUN
gujaf-13	161	17	of	of	ADP
gujaf-13	161	18	accounting	accounting	NOUN
gujaf-13	161	19	and	and	CCONJ
gujaf-13	161	20	finance	finance	NOUN
gujaf-13	161	21	,	,	PUNCT
gujaf-13	161	22	vol	vol	NOUN
gujaf-13	161	23	.	.	PUNCT
gujaf-13	162	1	i	i	PRON
gujaf-13	162	2	,	,	PUNCT
gujaf-13	162	3	issue	issue	NOUN
gujaf-13	162	4	1	1	NUM
gujaf-13	162	5	,	,	PUNCT
gujaf-13	162	6	april	april	PROPN
gujaf-13	162	7	,	,	PUNCT
gujaf-13	162	8	2020	2020	NUM
gujaf-13	162	9	issn	issn	VERB
gujaf-13	162	10	2756	2756	NUM
gujaf-13	162	11	-	-	PUNCT
gujaf-13	162	12	665x	665x	NOUN
gujaf-13	162	13	12	12	NUM
gujaf-13	162	14	balsam	balsam	NOUN
gujaf-13	162	15	,	,	PUNCT
gujaf-13	162	16	s.	s.	PROPN
gujaf-13	162	17	,	,	PUNCT
gujaf-13	162	18	krishnan	krishnan	PROPN
gujaf-13	162	19	,	,	PUNCT
gujaf-13	162	20	j.	j.	PROPN
gujaf-13	162	21	,	,	PUNCT
gujaf-13	162	22	&	&	CCONJ
gujaf-13	162	23	yang	yang	PROPN
gujaf-13	162	24	,	,	PUNCT
gujaf-13	162	25	j.	j.	PROPN
gujaf-13	162	26	s.	s.	PROPN
gujaf-13	162	27	(	(	PUNCT
gujaf-13	162	28	2003	2003	NUM
gujaf-13	162	29	)	)	PUNCT
gujaf-13	162	30	.	.	PUNCT
gujaf-13	163	1	auditor	auditor	NOUN
gujaf-13	163	2	industry	industry	NOUN
gujaf-13	163	3	specialization	specialization	NOUN
gujaf-13	163	4	and	and	CCONJ
gujaf-13	163	5	earnings	earning	NOUN
gujaf-13	163	6	quality	quality	NOUN
gujaf-13	163	7	.	.	PUNCT
gujaf-13	164	1	auditing	auditing	NOUN
gujaf-13	164	2	:	:	PUNCT
gujaf-13	164	3	a	a	DET
gujaf-13	164	4	journal	journal	NOUN
gujaf-13	164	5	of	of	ADP
gujaf-13	164	6	practice	practice	NOUN
gujaf-13	164	7	&	&	CCONJ
gujaf-13	164	8	theory	theory	NOUN
gujaf-13	164	9	,	,	PUNCT
gujaf-13	164	10	22(2	22(2	NUM
gujaf-13	164	11	)	)	PUNCT
gujaf-13	164	12	,	,	PUNCT
gujaf-13	164	13	71	71	NUM
gujaf-13	164	14	-	-	SYM
gujaf-13	164	15	97	97	NUM
gujaf-13	164	16	.	.	PUNCT
gujaf-13	165	1	basiruddin	basiruddin	PROPN
gujaf-13	165	2	,	,	PUNCT
gujaf-13	165	3	r.	r.	PROPN
gujaf-13	165	4	(	(	PUNCT
gujaf-13	165	5	2011	2011	NUM
gujaf-13	165	6	)	)	PUNCT
gujaf-13	165	7	.	.	PUNCT
gujaf-13	166	1	the	the	DET
gujaf-13	166	2	relationship	relationship	NOUN
gujaf-13	166	3	between	between	ADP
gujaf-13	166	4	governance	governance	NOUN
gujaf-13	166	5	practices	practice	NOUN
gujaf-13	166	6	,	,	PUNCT
gujaf-13	166	7	audit	audit	NOUN
gujaf-13	166	8	quality	quality	NOUN
gujaf-13	166	9	and	and	CCONJ
gujaf-13	166	10	earnings	earning	NOUN
gujaf-13	166	11	management	management	NOUN
gujaf-13	166	12	:	:	PUNCT
gujaf-13	166	13	uk	uk	PROPN
gujaf-13	166	14	evidence	evidence	NOUN
gujaf-13	166	15	(	(	PUNCT
gujaf-13	166	16	doctoral	doctoral	ADJ
gujaf-13	166	17	thesis	thesis	NOUN
gujaf-13	166	18	university	university	NOUN
gujaf-13	166	19	of	of	ADP
gujaf-13	166	20	durham	durham	PROPN
gujaf-13	166	21	uk	uk	PROPN
gujaf-13	166	22	)	)	PUNCT
gujaf-13	166	23	.	.	PUNCT
gujaf-13	167	1	becker	becker	PROPN
gujaf-13	167	2	,	,	PUNCT
gujaf-13	167	3	c.	c.	PROPN
gujaf-13	167	4	l.	l.	PROPN
gujaf-13	167	5	,	,	PUNCT
gujaf-13	167	6	defond	defond	NOUN
gujaf-13	167	7	,	,	PUNCT
gujaf-13	167	8	m.	m.	NOUN
gujaf-13	167	9	l.	l.	PROPN
gujaf-13	167	10	,	,	PUNCT
gujaf-13	167	11	jiambalvo	jiambalvo	PROPN
gujaf-13	167	12	,	,	PUNCT
gujaf-13	167	13	j.	j.	PROPN
gujaf-13	167	14	,	,	PUNCT
gujaf-13	167	15	&	&	CCONJ
gujaf-13	167	16	subramanyam	subramanyam	PROPN
gujaf-13	167	17	,	,	PUNCT
gujaf-13	167	18	k.	k.	PROPN
gujaf-13	167	19	r.	r.	PROPN
gujaf-13	167	20	(	(	PUNCT
gujaf-13	167	21	1998	1998	NUM
gujaf-13	167	22	)	)	PUNCT
gujaf-13	167	23	.	.	PUNCT
gujaf-13	168	1	the	the	DET
gujaf-13	168	2	effect	effect	NOUN
gujaf-13	168	3	of	of	ADP
gujaf-13	168	4	audit	audit	NOUN
gujaf-13	168	5	quality	quality	NOUN
gujaf-13	168	6	onearnings	onearning	NOUN
gujaf-13	168	7	management	management	NOUN
gujaf-13	168	8	.	.	PUNCT
gujaf-13	169	1	contemporary	contemporary	ADJ
gujaf-13	169	2	accounting	accounting	PROPN
gujaf-13	169	3	research	research	PROPN
gujaf-13	169	4	,	,	PUNCT
gujaf-13	169	5	15(1),1	15(1),1	PROPN
gujaf-13	169	6	-	-	SYM
gujaf-13	169	7	24	24	NUM
gujaf-13	169	8	.	.	PUNCT
gujaf-13	170	1	deis	deis	PROPN
gujaf-13	170	2	jr	jr	PROPN
gujaf-13	170	3	,	,	PUNCT
gujaf-13	170	4	d.	d.	PROPN
gujaf-13	170	5	r.	r.	PROPN
gujaf-13	170	6	,	,	PUNCT
gujaf-13	170	7	&	&	CCONJ
gujaf-13	170	8	giroux	giroux	PROPN
gujaf-13	170	9	,	,	PUNCT
gujaf-13	170	10	g.	g.	PROPN
gujaf-13	170	11	a.	a.	PROPN
gujaf-13	170	12	(	(	PUNCT
gujaf-13	170	13	1992	1992	NUM
gujaf-13	170	14	)	)	PUNCT
gujaf-13	170	15	.	.	PUNCT
gujaf-13	171	1	determinants	determinant	NOUN
gujaf-13	171	2	of	of	ADP
gujaf-13	171	3	audit	audit	NOUN
gujaf-13	171	4	quality	quality	NOUN
gujaf-13	171	5	in	in	ADP
gujaf-13	171	6	the	the	DET
gujaf-13	171	7	public	public	ADJ
gujaf-13	171	8	sector	sector	NOUN
gujaf-13	171	9	.	.	PUNCT
gujaf-13	172	1	accounting	accounting	NOUN
gujaf-13	172	2	review	review	PROPN
gujaf-13	172	3	,	,	PUNCT
gujaf-13	172	4	462	462	NUM
gujaf-13	172	5	-	-	SYM
gujaf-13	172	6	479	479	NUM
gujaf-13	172	7	.	.	PUNCT
gujaf-13	173	1	eriabie	eriabie	PROPN
gujaf-13	173	2	,	,	PUNCT
gujaf-13	173	3	s.	s.	PROPN
gujaf-13	173	4	,	,	PUNCT
gujaf-13	173	5	&	&	CCONJ
gujaf-13	173	6	dabor	dabor	PROPN
gujaf-13	173	7	,	,	PUNCT
gujaf-13	173	8	e.	e.	PROPN
gujaf-13	173	9	l.	l.	PROPN
gujaf-13	173	10	(	(	PUNCT
gujaf-13	173	11	2017	2017	NUM
gujaf-13	173	12	)	)	PUNCT
gujaf-13	173	13	.	.	PUNCT
gujaf-13	174	1	audit	audit	NOUN
gujaf-13	174	2	quality	quality	NOUN
gujaf-13	174	3	and	and	CCONJ
gujaf-13	174	4	earnings	earning	NOUN
gujaf-13	174	5	management	management	NOUN
gujaf-13	174	6	in	in	ADP
gujaf-13	174	7	quoted	quote	VERB
gujaf-13	174	8	nigerian	nigerian	ADJ
gujaf-13	174	9	banks	bank	NOUN
gujaf-13	174	10	.	.	PUNCT
gujaf-13	175	1	francis	francis	PROPN
gujaf-13	175	2	,	,	PUNCT
gujaf-13	175	3	j.	j.	PROPN
gujaf-13	175	4	r.	r.	PROPN
gujaf-13	175	5	,	,	PUNCT
gujaf-13	175	6	&	&	CCONJ
gujaf-13	175	7	yu	yu	PROPN
gujaf-13	175	8	,	,	PUNCT
gujaf-13	175	9	m.	m.	PROPN
gujaf-13	175	10	d.	d.	PROPN
gujaf-13	175	11	(	(	PUNCT
gujaf-13	175	12	2009	2009	NUM
gujaf-13	175	13	)	)	PUNCT
gujaf-13	175	14	.	.	PUNCT
gujaf-13	176	1	big	big	ADJ
gujaf-13	176	2	4	4	NUM
gujaf-13	176	3	office	office	NOUN
gujaf-13	176	4	size	size	NOUN
gujaf-13	176	5	and	and	CCONJ
gujaf-13	176	6	audit	audit	NOUN
gujaf-13	176	7	quality	quality	NOUN
gujaf-13	176	8	.	.	PUNCT
gujaf-13	177	1	the	the	DET
gujaf-13	177	2	accounting	accounting	NOUN
gujaf-13	177	3	review	review	NOUN
gujaf-13	177	4	,	,	PUNCT
gujaf-13	177	5	84(5	84(5	NUM
gujaf-13	177	6	)	)	PUNCT
gujaf-13	177	7	,	,	PUNCT
gujaf-13	177	8	1521	1521	NUM
gujaf-13	177	9	-	-	SYM
gujaf-13	177	10	1552	1552	NUM
gujaf-13	177	11	.	.	PUNCT
gujaf-13	178	1	francis	francis	PROPN
gujaf-13	178	2	,	,	PUNCT
gujaf-13	178	3	j.	j.	PROPN
gujaf-13	178	4	r.	r.	PROPN
gujaf-13	178	5	,	,	PUNCT
gujaf-13	178	6	maydew	maydew	PROPN
gujaf-13	178	7	,	,	PUNCT
gujaf-13	178	8	e.	e.	PROPN
gujaf-13	178	9	l.	l.	PROPN
gujaf-13	178	10	&	&	CCONJ
gujaf-13	178	11	sparks	sparks	PROPN
gujaf-13	178	12	,	,	PUNCT
gujaf-13	178	13	h.	h.	PROPN
gujaf-13	178	14	c.	c.	PROPN
gujaf-13	178	15	(	(	PUNCT
gujaf-13	178	16	1999	1999	NUM
gujaf-13	178	17	)	)	PUNCT
gujaf-13	178	18	.	.	PUNCT
gujaf-13	179	1	the	the	DET
gujaf-13	179	2	role	role	NOUN
gujaf-13	179	3	of	of	ADP
gujaf-13	179	4	big	big	ADJ
gujaf-13	179	5	6	6	NUM
gujaf-13	179	6	auditors	auditor	NOUN
gujaf-13	179	7	in	in	ADP
gujaf-13	179	8	the	the	DET
gujaf-13	179	9	credible	credible	ADJ
gujaf-13	179	10	reporting	reporting	NOUN
gujaf-13	179	11	of	of	ADP
gujaf-13	179	12	accruals	accrual	NOUN
gujaf-13	179	13	.	.	PUNCT
gujaf-13	180	1	auditing	auditing	NOUN
gujaf-13	180	2	:	:	PUNCT
gujaf-13	180	3	a	a	DET
gujaf-13	180	4	journal	journal	NOUN
gujaf-13	180	5	of	of	ADP
gujaf-13	180	6	practice	practice	NOUN
gujaf-13	180	7	and	and	CCONJ
gujaf-13	180	8	theory	theory	NOUN
gujaf-13	180	9	.	.	PUNCT
gujaf-13	181	1	vol	vol	NOUN
gujaf-13	181	2	.	.	PROPN
gujaf-13	182	1	18	18	NUM
gujaf-13	182	2	,	,	PUNCT
gujaf-13	182	3	no	no	INTJ
gujaf-13	182	4	.	.	NOUN
gujaf-13	182	5	2	2	NUM
gujaf-13	182	6	:	:	SYM
gujaf-13	182	7	17	17	NUM
gujaf-13	182	8	-	-	SYM
gujaf-13	182	9	34	34	NUM
gujaf-13	182	10	.	.	PUNCT
gujaf-13	183	1	francis	francis	PROPN
gujaf-13	183	2	,	,	PUNCT
gujaf-13	183	3	j.	j.	PROPN
gujaf-13	183	4	,	,	PUNCT
gujaf-13	183	5	reichelt	reichelt	PROPN
gujaf-13	183	6	,	,	PUNCT
gujaf-13	183	7	k.	k.	PROPN
gujaf-13	183	8	&	&	CCONJ
gujaf-13	183	9	wang	wang	PROPN
gujaf-13	183	10	,	,	PUNCT
gujaf-13	183	11	d.	d.	PROPN
gujaf-13	183	12	,	,	PUNCT
gujaf-13	183	13	(	(	PUNCT
gujaf-13	183	14	2009	2009	NUM
gujaf-13	183	15	)	)	PUNCT
gujaf-13	183	16	.	.	PUNCT
gujaf-13	184	1	the	the	DET
gujaf-13	184	2	pricing	pricing	NOUN
gujaf-13	184	3	of	of	ADP
gujaf-13	184	4	national	national	ADJ
gujaf-13	184	5	and	and	CCONJ
gujaf-13	184	6	cityspecific	cityspecific	ADJ
gujaf-13	184	7	reputations	reputation	NOUN
gujaf-13	184	8	for	for	ADP
gujaf-13	184	9	industry	industry	NOUN
gujaf-13	184	10	expertise	expertise	NOUN
gujaf-13	184	11	in	in	ADP
gujaf-13	184	12	the	the	DET
gujaf-13	184	13	u.s	u.s	PROPN
gujaf-13	184	14	.	.	PROPN
gujaf-13	184	15	audit	audit	NOUN
gujaf-13	184	16	market	market	NOUN
gujaf-13	184	17	.	.	PUNCT
gujaf-13	185	1	the	the	DET
gujaf-13	185	2	accounting	accounting	NOUN
gujaf-13	185	3	review	review	NOUN
gujaf-13	185	4	.	.	PUNCT
gujaf-13	186	1	113	113	NUM
gujaf-13	186	2	-	-	SYM
gujaf-13	186	3	136	136	NUM
gujaf-13	186	4	.	.	PUNCT
gujaf-13	187	1	geiger	geiger	PROPN
gujaf-13	187	2	,	,	PUNCT
gujaf-13	187	3	m.	m.	NOUN
gujaf-13	187	4	,	,	PUNCT
gujaf-13	187	5	lennox	lennox	NOUN
gujaf-13	187	6	,	,	PUNCT
gujaf-13	187	7	p.	p.	PROPN
gujaf-13	187	8	&	&	CCONJ
gujaf-13	187	9	north	north	PROPN
gujaf-13	187	10	,	,	PUNCT
gujaf-13	187	11	k.	k.	PROPN
gujaf-13	187	12	(	(	PUNCT
gujaf-13	187	13	2008	2008	NUM
gujaf-13	187	14	)	)	PUNCT
gujaf-13	187	15	.	.	PUNCT
gujaf-13	188	1	auditor	auditor	NOUN
gujaf-13	188	2	tenure	tenure	NOUN
gujaf-13	188	3	and	and	CCONJ
gujaf-13	188	4	audit	audit	NOUN
gujaf-13	188	5	reporting	reporting	NOUN
gujaf-13	188	6	failures	failure	NOUN
gujaf-13	188	7	.	.	PUNCT
gujaf-13	189	1	auditing	audit	VERB
gujaf-13	189	2	:	:	PUNCT
gujaf-13	189	3	a	a	DET
gujaf-13	189	4	journal	journal	NOUN
gujaf-13	189	5	of	of	ADP
gujaf-13	189	6	practice	practice	NOUN
gujaf-13	189	7	&	&	CCONJ
gujaf-13	189	8	theory	theory	NOUN
gujaf-13	189	9	21	21	NUM
gujaf-13	189	10	(	(	PUNCT
gujaf-13	189	11	march	march	PROPN
gujaf-13	189	12	):	):	PUNCT
gujaf-13	189	13	67:78	67:78	NUM
gujaf-13	189	14	.	.	PUNCT
gujaf-13	190	1	gul	gul	PROPN
gujaf-13	190	2	,	,	PUNCT
gujaf-13	190	3	f.	f.	PROPN
gujaf-13	190	4	a.	a.	PROPN
gujaf-13	190	5	,	,	PUNCT
gujaf-13	190	6	fung	fung	PROPN
gujaf-13	190	7	,	,	PUNCT
gujaf-13	190	8	s.	s.	PROPN
gujaf-13	190	9	y.	y.	PROPN
gujaf-13	190	10	k.	k.	PROPN
gujaf-13	190	11	,	,	PUNCT
gujaf-13	190	12	&	&	CCONJ
gujaf-13	190	13	jaggi	jaggi	PROPN
gujaf-13	190	14	,	,	PUNCT
gujaf-13	190	15	b.	b.	PROPN
gujaf-13	190	16	(	(	PUNCT
gujaf-13	190	17	2009	2009	NUM
gujaf-13	190	18	)	)	PUNCT
gujaf-13	190	19	.	.	PUNCT
gujaf-13	191	1	earnings	earning	NOUN
gujaf-13	191	2	quality	quality	NOUN
gujaf-13	191	3	:	:	PUNCT
gujaf-13	191	4	some	some	DET
gujaf-13	191	5	evidence	evidence	NOUN
gujaf-13	191	6	on	on	ADP
gujaf-13	191	7	the	the	DET
gujaf-13	191	8	role	role	NOUN
gujaf-13	191	9	of	of	ADP
gujaf-13	191	10	auditor	auditor	NOUN
gujaf-13	191	11	tenure	tenure	NOUN
gujaf-13	191	12	and	and	CCONJ
gujaf-13	191	13	auditors	auditor	NOUN
gujaf-13	191	14	’	’	PART
gujaf-13	191	15	industry	industry	NOUN
gujaf-13	191	16	expertise	expertise	NOUN
gujaf-13	191	17	.	.	PUNCT
gujaf-13	192	1	journal	journal	NOUN
gujaf-13	192	2	of	of	ADP
gujaf-13	192	3	accounting	accounting	NOUN
gujaf-13	192	4	and	and	CCONJ
gujaf-13	192	5	economics	economic	NOUN
gujaf-13	192	6	,	,	PUNCT
gujaf-13	192	7	47(3	47(3	NOUN
gujaf-13	192	8	)	)	PUNCT
gujaf-13	192	9	,	,	PUNCT
gujaf-13	192	10	265	265	NUM
gujaf-13	192	11	-	-	SYM
gujaf-13	192	12	287	287	NUM
gujaf-13	192	13	.	.	PUNCT
gujaf-13	193	1	hassan	hassan	PROPN
gujaf-13	193	2	,	,	PUNCT
gujaf-13	193	3	s.	s.	PROPN
gujaf-13	193	4	u.	u.	PROPN
gujaf-13	193	5	,	,	PUNCT
gujaf-13	193	6	&	&	CCONJ
gujaf-13	193	7	farouk	farouk	PROPN
gujaf-13	193	8	,	,	PUNCT
gujaf-13	193	9	m.	m.	NOUN
gujaf-13	193	10	a.	a.	NOUN
gujaf-13	193	11	(	(	PUNCT
gujaf-13	193	12	2014	2014	NUM
gujaf-13	193	13	)	)	PUNCT
gujaf-13	193	14	.	.	PUNCT
gujaf-13	194	1	firm	firm	ADJ
gujaf-13	194	2	attributes	attribute	NOUN
gujaf-13	194	3	and	and	CCONJ
gujaf-13	194	4	earnings	earning	NOUN
gujaf-13	194	5	quality	quality	NOUN
gujaf-13	194	6	of	of	ADP
gujaf-13	194	7	listed	list	VERB
gujaf-13	194	8	oil	oil	NOUN
gujaf-13	194	9	and	and	CCONJ
gujaf-13	194	10	gas	gas	NOUN
gujaf-13	194	11	companies	company	NOUN
gujaf-13	194	12	in	in	ADP
gujaf-13	194	13	nigeria	nigeria	PROPN
gujaf-13	194	14	.	.	PUNCT
gujaf-13	195	1	review	review	NOUN
gujaf-13	195	2	of	of	ADP
gujaf-13	195	3	contemporary	contemporary	PROPN
gujaf-13	195	4	business	business	NOUN
gujaf-13	195	5	research	research	NOUN
gujaf-13	195	6	,	,	PUNCT
gujaf-13	195	7	3(1	3(1	NUM
gujaf-13	195	8	)	)	PUNCT
gujaf-13	195	9	,	,	PUNCT
gujaf-13	195	10	99	99	NUM
gujaf-13	195	11	-	-	SYM
gujaf-13	195	12	114	114	NUM
gujaf-13	195	13	.	.	PUNCT
gujaf-13	196	1	healy	healy	PROPN
gujaf-13	196	2	,	,	PUNCT
gujaf-13	196	3	p.	p.	NOUN
gujaf-13	196	4	m.	m.	NOUN
gujaf-13	196	5	,	,	PUNCT
gujaf-13	196	6	&	&	CCONJ
gujaf-13	196	7	wahlen	wahlen	PROPN
gujaf-13	196	8	,	,	PUNCT
gujaf-13	196	9	j.	j.	PROPN
gujaf-13	196	10	m.	m.	PROPN
gujaf-13	196	11	(	(	PUNCT
gujaf-13	196	12	1999	1999	NUM
gujaf-13	196	13	)	)	PUNCT
gujaf-13	196	14	.	.	PUNCT
gujaf-13	197	1	a	a	DET
gujaf-13	197	2	review	review	NOUN
gujaf-13	197	3	of	of	ADP
gujaf-13	197	4	the	the	DET
gujaf-13	197	5	earnings	earning	NOUN
gujaf-13	197	6	management	management	NOUN
gujaf-13	197	7	literature	literature	NOUN
gujaf-13	197	8	and	and	CCONJ
gujaf-13	197	9	its	its	PRON
gujaf-13	197	10	implications	implication	NOUN
gujaf-13	197	11	for	for	ADP
gujaf-13	197	12	standard	standard	ADJ
gujaf-13	197	13	setting	setting	NOUN
gujaf-13	197	14	.	.	PUNCT
gujaf-13	198	1	accounting	accounting	NOUN
gujaf-13	198	2	horizons	horizon	NOUN
gujaf-13	198	3	,	,	PUNCT
gujaf-13	198	4	13(4	13(4	NUM
gujaf-13	198	5	)	)	PUNCT
gujaf-13	198	6	,	,	PUNCT
gujaf-13	198	7	365	365	NUM
gujaf-13	198	8	-	-	SYM
gujaf-13	198	9	383	383	NUM
gujaf-13	198	10	.	.	PUNCT
gujaf-13	199	1	inaam	inaam	PROPN
gujaf-13	199	2	,	,	PUNCT
gujaf-13	199	3	z.	z.	PROPN
gujaf-13	199	4	,	,	PUNCT
gujaf-13	199	5	khmoussi	khmoussi	PROPN
gujaf-13	199	6	,	,	PUNCT
gujaf-13	199	7	h.	h.	PROPN
gujaf-13	199	8	i.	i.	PROPN
gujaf-13	199	9	,	,	PUNCT
gujaf-13	199	10	&	&	CCONJ
gujaf-13	199	11	fatma	fatma	PROPN
gujaf-13	199	12	,	,	PUNCT
gujaf-13	199	13	z.	z.	PROPN
gujaf-13	199	14	(	(	PUNCT
gujaf-13	199	15	2012	2012	NUM
gujaf-13	199	16	)	)	PUNCT
gujaf-13	199	17	.	.	PUNCT
gujaf-13	200	1	audit	audit	NOUN
gujaf-13	200	2	quality	quality	NOUN
gujaf-13	200	3	and	and	CCONJ
gujaf-13	200	4	earnings	earning	NOUN
gujaf-13	200	5	management	management	NOUN
gujaf-13	200	6	in	in	ADP
gujaf-13	200	7	the	the	DET
gujaf-13	200	8	tunisian	tunisian	ADJ
gujaf-13	200	9	context	context	NOUN
gujaf-13	200	10	.	.	PUNCT
gujaf-13	201	1	international	international	ADJ
gujaf-13	201	2	journal	journal	PROPN
gujaf-13	201	3	of	of	ADP
gujaf-13	201	4	accounting	accounting	NOUN
gujaf-13	201	5	and	and	CCONJ
gujaf-13	201	6	financial	financial	ADJ
gujaf-13	201	7	reporting	reporting	NOUN
gujaf-13	201	8	,	,	PUNCT
gujaf-13	201	9	2(2	2(2	NUM
gujaf-13	201	10	)	)	PUNCT
gujaf-13	201	11	,	,	PUNCT
gujaf-13	201	12	17	17	NUM
gujaf-13	201	13	.	.	PUNCT
gujaf-13	202	1	jayeola	jayeola	PROPN
gujaf-13	202	2	,	,	PUNCT
gujaf-13	202	3	o.	o.	PROPN
gujaf-13	202	4	,	,	PUNCT
gujaf-13	202	5	taofeek	taofeek	NOUN
gujaf-13	202	6	,	,	PUNCT
gujaf-13	202	7	o.	o.	PROPN
gujaf-13	202	8	a.	a.	PROPN
gujaf-13	202	9	,	,	PUNCT
gujaf-13	202	10	&	&	CCONJ
gujaf-13	202	11	toluwalase	toluwalase	PROPN
gujaf-13	202	12	,	,	PUNCT
gujaf-13	202	13	a.	a.	PROPN
gujaf-13	202	14	o.	o.	PROPN
gujaf-13	202	15	(	(	PUNCT
gujaf-13	202	16	2017	2017	NUM
gujaf-13	202	17	)	)	PUNCT
gujaf-13	202	18	.	.	PUNCT
gujaf-13	203	1	audit	audit	NOUN
gujaf-13	203	2	quality	quality	NOUN
gujaf-13	203	3	and	and	CCONJ
gujaf-13	203	4	earnings	earning	NOUN
gujaf-13	203	5	management	management	NOUN
gujaf-13	203	6	among	among	ADP
gujaf-13	203	7	nigerian	nigerian	ADJ
gujaf-13	203	8	listed	list	VERB
gujaf-13	203	9	deposit	deposit	NOUN
gujaf-13	203	10	money	money	NOUN
gujaf-13	203	11	banks	bank	NOUN
gujaf-13	203	12	.	.	PUNCT
gujaf-13	204	1	international	international	ADJ
gujaf-13	204	2	journal	journal	NOUN
gujaf-13	204	3	of	of	ADP
gujaf-13	204	4	accounting	accounting	NOUN
gujaf-13	204	5	research	research	NOUN
gujaf-13	204	6	,	,	PUNCT
gujaf-13	204	7	5(2	5(2	NUM
gujaf-13	204	8	)	)	PUNCT
gujaf-13	204	9	,	,	PUNCT
gujaf-13	204	10	1	1	NUM
gujaf-13	204	11	-	-	SYM
gujaf-13	204	12	5	5	NUM
gujaf-13	204	13	.	.	PUNCT
gujaf-13	204	14	gujaf	gujaf	NOUN
gujaf-13	204	15	:	:	PUNCT
gujaf-13	204	16	gusau	gusau	PROPN
gujaf-13	204	17	journal	journal	NOUN
gujaf-13	204	18	of	of	ADP
gujaf-13	204	19	accounting	accounting	NOUN
gujaf-13	204	20	and	and	CCONJ
gujaf-13	204	21	finance	finance	NOUN
gujaf-13	204	22	,	,	PUNCT
gujaf-13	204	23	vol	vol	NOUN
gujaf-13	204	24	.	.	PUNCT
gujaf-13	205	1	i	i	PRON
gujaf-13	205	2	,	,	PUNCT
gujaf-13	205	3	issue	issue	NOUN
gujaf-13	205	4	1	1	NUM
gujaf-13	205	5	,	,	PUNCT
gujaf-13	205	6	april	april	PROPN
gujaf-13	205	7	,	,	PUNCT
gujaf-13	205	8	2020	2020	NUM
gujaf-13	205	9	issn	issn	VERB
gujaf-13	205	10	2756	2756	NUM
gujaf-13	205	11	-	-	PUNCT
gujaf-13	205	12	665x	665x	NOUN
gujaf-13	205	13	13	13	NUM
gujaf-13	205	14	hamid	hamid	PROPN
gujaf-13	205	15	,	,	PUNCT
gujaf-13	205	16	k.	k.	PROPN
gujaf-13	205	17	t.	t.	PROPN
gujaf-13	205	18	,	,	PUNCT
gujaf-13	205	19	&	&	CCONJ
gujaf-13	205	20	abubakar	abubakar	PROPN
gujaf-13	205	21	a	a	PRON
gujaf-13	205	22	(	(	PUNCT
gujaf-13	205	23	2019	2019	NUM
gujaf-13	205	24	)	)	PUNCT
gujaf-13	205	25	.	.	PUNCT
gujaf-13	206	1	effect	effect	NOUN
gujaf-13	206	2	of	of	ADP
gujaf-13	206	3	firm	firm	ADJ
gujaf-13	206	4	characteristics	characteristic	NOUN
gujaf-13	206	5	on	on	ADP
gujaf-13	206	6	voluntary	voluntary	ADJ
gujaf-13	206	7	accounting	accounting	NOUN
gujaf-13	206	8	information	information	NOUN
gujaf-13	206	9	disclosure	disclosure	NOUN
gujaf-13	206	10	by	by	ADP
gujaf-13	206	11	listed	list	VERB
gujaf-13	206	12	consumer	consumer	NOUN
gujaf-13	206	13	goods	good	NOUN
gujaf-13	206	14	firms	firm	NOUN
gujaf-13	206	15	in	in	ADP
gujaf-13	206	16	nigeria	nigeria	PROPN
gujaf-13	206	17	.	.	PUNCT
gujaf-13	207	1	nigerian	nigerian	PROPN
gujaf-13	207	2	journal	journal	PROPN
gujaf-13	207	3	of	of	ADP
gujaf-13	207	4	management	management	NOUN
gujaf-13	207	5	technology	technology	NOUN
gujaf-13	207	6	,	,	PUNCT
gujaf-13	207	7	9(2	9(2	NUM
gujaf-13	207	8	)	)	PUNCT
gujaf-13	207	9	,	,	PUNCT
gujaf-13	207	10	53	53	NUM
gujaf-13	207	11	-	-	SYM
gujaf-13	207	12	74	74	NUM
gujaf-13	207	13	.	.	PUNCT
gujaf-13	208	1	kim	kim	PROPN
gujaf-13	208	2	,	,	PUNCT
gujaf-13	208	3	j.	j.	PROPN
gujaf-13	208	4	b.	b.	PROPN
gujaf-13	208	5	,	,	PUNCT
gujaf-13	208	6	chung	chung	PROPN
gujaf-13	208	7	,	,	PUNCT
gujaf-13	208	8	r.	r.	PROPN
gujaf-13	208	9	,	,	PUNCT
gujaf-13	208	10	&	&	CCONJ
gujaf-13	208	11	firth	firth	PROPN
gujaf-13	208	12	,	,	PUNCT
gujaf-13	208	13	m.	m.	NOUN
gujaf-13	208	14	(	(	PUNCT
gujaf-13	208	15	2003	2003	NUM
gujaf-13	208	16	)	)	PUNCT
gujaf-13	208	17	.	.	PUNCT
gujaf-13	209	1	auditor	auditor	NOUN
gujaf-13	209	2	conservatism	conservatism	NOUN
gujaf-13	209	3	,	,	PUNCT
gujaf-13	209	4	asymmetric	asymmetric	ADJ
gujaf-13	209	5	monitoring	monitoring	NOUN
gujaf-13	209	6	,	,	PUNCT
gujaf-13	209	7	and	and	CCONJ
gujaf-13	209	8	earnings	earning	NOUN
gujaf-13	209	9	management	management	NOUN
gujaf-13	209	10	contemporary	contemporary	ADJ
gujaf-13	209	11	accounting	accounting	NOUN
gujaf-13	209	12	research	research	NOUN
gujaf-13	209	13	,	,	PUNCT
gujaf-13	209	14	20(2	20(2	NUM
gujaf-13	209	15	)	)	PUNCT
gujaf-13	209	16	,	,	PUNCT
gujaf-13	209	17	323	323	NUM
gujaf-13	209	18	-	-	SYM
gujaf-13	209	19	359	359	NUM
gujaf-13	209	20	.	.	PUNCT
gujaf-13	210	1	krishnan	krishnan	PROPN
gujaf-13	210	2	,	,	PUNCT
gujaf-13	210	3	j.	j.	PROPN
gujaf-13	210	4	,	,	PUNCT
gujaf-13	210	5	&	&	CCONJ
gujaf-13	210	6	schauer	schauer	NOUN
gujaf-13	210	7	,	,	PUNCT
gujaf-13	210	8	p.	p.	PROPN
gujaf-13	210	9	c.	c.	PROPN
gujaf-13	210	10	(	(	PUNCT
gujaf-13	210	11	2000	2000	NUM
gujaf-13	210	12	)	)	PUNCT
gujaf-13	210	13	.	.	PUNCT
gujaf-13	211	1	the	the	DET
gujaf-13	211	2	differentiation	differentiation	NOUN
gujaf-13	211	3	of	of	ADP
gujaf-13	211	4	quality	quality	NOUN
gujaf-13	211	5	among	among	ADP
gujaf-13	211	6	auditors	auditor	NOUN
gujaf-13	211	7	:	:	PUNCT
gujaf-13	211	8	evidence	evidence	NOUN
gujaf-13	211	9	from	from	ADP
gujaf-13	211	10	the	the	DET
gujaf-13	211	11	not‐for‐profit	not‐for‐profit	ADJ
gujaf-13	211	12	sector	sector	NOUN
gujaf-13	211	13	.	.	PUNCT
gujaf-13	212	1	auditing	auditing	NOUN
gujaf-13	212	2	:	:	PUNCT
gujaf-13	212	3	journal	journal	NOUN
gujaf-13	212	4	of	of	ADP
gujaf-13	212	5	practice	practice	NOUN
gujaf-13	212	6	&	&	CCONJ
gujaf-13	212	7	theory	theory	NOUN
gujaf-13	212	8	,	,	PUNCT
gujaf-13	212	9	19(2	19(2	NUM
gujaf-13	212	10	)	)	PUNCT
gujaf-13	212	11	,	,	PUNCT
gujaf-13	212	12	9	9	NUM
gujaf-13	212	13	-	-	SYM
gujaf-13	212	14	25	25	NUM
gujaf-13	212	15	.	.	PUNCT
gujaf-13	213	1	krishnan	krishnan	PROPN
gujaf-13	213	2	,	,	PUNCT
gujaf-13	213	3	g.	g.	PROPN
gujaf-13	213	4	v.	v.	PROPN
gujaf-13	213	5	(	(	PUNCT
gujaf-13	213	6	2003	2003	NUM
gujaf-13	213	7	)	)	PUNCT
gujaf-13	213	8	.	.	PUNCT
gujaf-13	214	1	does	do	AUX
gujaf-13	214	2	big	big	ADJ
gujaf-13	214	3	6	6	NUM
gujaf-13	214	4	auditor	auditor	NOUN
gujaf-13	214	5	industry	industry	NOUN
gujaf-13	214	6	expertise	expertise	NOUN
gujaf-13	214	7	constrain	constrain	VERB
gujaf-13	214	8	earnings	earning	NOUN
gujaf-13	214	9	management	management	NOUN
gujaf-13	214	10	.	.	PUNCT
gujaf-13	215	1	accounting	accounting	NOUN
gujaf-13	215	2	horizons	horizon	NOUN
gujaf-13	215	3	,	,	PUNCT
gujaf-13	215	4	17	17	NUM
gujaf-13	215	5	,	,	PUNCT
gujaf-13	215	6	1	1	NUM
gujaf-13	215	7	-	-	SYM
gujaf-13	215	8	16	16	NUM
gujaf-13	215	9	.	.	PUNCT
gujaf-13	216	1	krishnan	krishnan	PROPN
gujaf-13	216	2	,	,	PUNCT
gujaf-13	216	3	g.	g.	PROPN
gujaf-13	216	4	&	&	CCONJ
gujaf-13	216	5	schauer	schauer	PROPN
gujaf-13	216	6	,	,	PUNCT
gujaf-13	216	7	v.	v.	PROPN
gujaf-13	216	8	(	(	PUNCT
gujaf-13	216	9	2000	2000	NUM
gujaf-13	216	10	)	)	PUNCT
gujaf-13	216	11	,	,	PUNCT
gujaf-13	216	12	did	do	AUX
gujaf-13	216	13	houston	houston	PROPN
gujaf-13	216	14	clients	client	NOUN
gujaf-13	216	15	of	of	ADP
gujaf-13	216	16	arthur	arthur	PROPN
gujaf-13	216	17	andersen	andersen	PROPN
gujaf-13	216	18	recognize	recognize	VERB
gujaf-13	216	19	publicly	publicly	ADV
gujaf-13	216	20	available	available	ADJ
gujaf-13	216	21	bad	bad	ADJ
gujaf-13	216	22	news	news	NOUN
gujaf-13	216	23	in	in	ADP
gujaf-13	216	24	a	a	DET
gujaf-13	216	25	timely	timely	ADJ
gujaf-13	216	26	fashion	fashion	NOUN
gujaf-13	216	27	?	?	PUNCT
gujaf-13	217	1	contemporary	contemporary	ADJ
gujaf-13	217	2	accounting	accounting	NOUN
gujaf-13	217	3	research	research	PROPN
gujaf-13	217	4	,	,	PUNCT
gujaf-13	217	5	vol	vol	NOUN
gujaf-13	217	6	.	.	PROPN
gujaf-13	218	1	22	22	NUM
gujaf-13	218	2	,	,	PUNCT
gujaf-13	218	3	no	no	INTJ
gujaf-13	218	4	.	.	NOUN
gujaf-13	218	5	1	1	NUM
gujaf-13	218	6	,	,	PUNCT
gujaf-13	218	7	pp	pp	ADJ
gujaf-13	218	8	.	.	PUNCT
gujaf-13	219	1	165	165	NUM
gujaf-13	219	2	-	-	SYM
gujaf-13	219	3	193	193	NUM
gujaf-13	219	4	.	.	PUNCT
gujaf-13	220	1	lennox	lennox	PROPN
gujaf-13	220	2	,	,	PUNCT
gujaf-13	220	3	g.	g.	PROPN
gujaf-13	220	4	s.	s.	PROPN
gujaf-13	220	5	(	(	PUNCT
gujaf-13	220	6	1999	1999	NUM
gujaf-13	220	7	)	)	PUNCT
gujaf-13	220	8	.	.	PUNCT
gujaf-13	221	1	audit	audit	NOUN
gujaf-13	221	2	quality	quality	NOUN
gujaf-13	221	3	and	and	CCONJ
gujaf-13	221	4	auditor	auditor	NOUN
gujaf-13	221	5	size	size	NOUN
gujaf-13	221	6	:	:	PUNCT
gujaf-13	221	7	an	an	DET
gujaf-13	221	8	evaluation	evaluation	NOUN
gujaf-13	221	9	of	of	ADP
gujaf-13	221	10	reputation	reputation	NOUN
gujaf-13	221	11	and	and	CCONJ
gujaf-13	221	12	deep	deep	ADJ
gujaf-13	221	13	pockets	pocket	NOUN
gujaf-13	221	14	hypotheses	hypothesis	NOUN
gujaf-13	221	15	.	.	PUNCT
gujaf-13	222	1	journal	journal	NOUN
gujaf-13	222	2	of	of	ADP
gujaf-13	222	3	business	business	NOUN
gujaf-13	222	4	finance	finance	NOUN
gujaf-13	222	5	and	and	CCONJ
gujaf-13	222	6	accounting	accounting	NOUN
gujaf-13	222	7	vol	vol	NOUN
gujaf-13	222	8	.	.	PROPN
gujaf-13	223	1	26	26	NUM
gujaf-13	223	2	,	,	PUNCT
gujaf-13	223	3	no	no	INTJ
gujaf-13	223	4	.	.	PUNCT
gujaf-13	224	1	7/8	7/8	NUM
gujaf-13	224	2	:	:	PUNCT
gujaf-13	224	3	779	779	NUM
gujaf-13	224	4	-	-	SYM
gujaf-13	224	5	805	805	NUM
gujaf-13	224	6	.	.	PUNCT
gujaf-13	225	1	lisar	lisar	PROPN
gujaf-13	225	2	,	,	PUNCT
gujaf-13	225	3	a.	a.	PROPN
gujaf-13	225	4	,	,	PUNCT
gujaf-13	225	5	lisar	lisar	PROPN
gujaf-13	225	6	,	,	PUNCT
gujaf-13	225	7	t.	t.	PROPN
gujaf-13	225	8	&	&	CCONJ
gujaf-13	225	9	zadeh	zadeh	PROPN
gujaf-13	225	10	,	,	PUNCT
gujaf-13	225	11	p.	p.	NOUN
gujaf-13	225	12	i.	i.	PROPN
gujaf-13	225	13	(	(	PUNCT
gujaf-13	225	14	2016	2016	NUM
gujaf-13	225	15	)	)	PUNCT
gujaf-13	225	16	.	.	PUNCT
gujaf-13	226	1	evaluation	evaluation	NOUN
gujaf-13	226	2	of	of	ADP
gujaf-13	226	3	the	the	DET
gujaf-13	226	4	effect	effect	NOUN
gujaf-13	226	5	of	of	ADP
gujaf-13	226	6	independent	independent	ADJ
gujaf-13	226	7	audit	audit	NOUN
gujaf-13	226	8	quality	quality	NOUN
gujaf-13	226	9	and	and	CCONJ
gujaf-13	226	10	ownership	ownership	NOUN
gujaf-13	226	11	structure	structure	NOUN
gujaf-13	226	12	on	on	ADP
gujaf-13	226	13	earnings	earning	NOUN
gujaf-13	226	14	management	management	NOUN
gujaf-13	226	15	in	in	ADP
gujaf-13	226	16	the	the	DET
gujaf-13	226	17	listed	list	VERB
gujaf-13	226	18	companies	company	NOUN
gujaf-13	226	19	of	of	ADP
gujaf-13	226	20	tehran	tehran	PROPN
gujaf-13	226	21	stock	stock	PROPN
gujaf-13	226	22	exchange	exchange	PROPN
gujaf-13	226	23	journal	journal	PROPN
gujaf-13	226	24	of	of	ADP
gujaf-13	226	25	economics	economic	NOUN
gujaf-13	226	26	and	and	CCONJ
gujaf-13	226	27	finance	finance	NOUN
gujaf-13	226	28	(	(	PUNCT
gujaf-13	226	29	iosr	iosr	NOUN
gujaf-13	226	30	-	-	PUNCT
gujaf-13	226	31	jef)7(5	jef)7(5	NOUN
gujaf-13	226	32	)	)	PUNCT
gujaf-13	226	33	53	53	NUM
gujaf-13	226	34	-	-	SYM
gujaf-13	226	35	56	56	NUM
gujaf-13	226	36	.	.	PUNCT
gujaf-13	226	37	lopes	lopes	PROPN
gujaf-13	226	38	,	,	PUNCT
gujaf-13	226	39	p.	p.	NOUN
gujaf-13	226	40	a.	a.	NOUN
gujaf-13	227	1	(	(	PUNCT
gujaf-13	227	2	2018	2018	NUM
gujaf-13	227	3	)	)	PUNCT
gujaf-13	227	4	.	.	PUNCT
gujaf-13	228	1	audit	audit	NOUN
gujaf-13	228	2	quality	quality	NOUN
gujaf-13	228	3	and	and	CCONJ
gujaf-13	228	4	earnings	earning	NOUN
gujaf-13	228	5	management	management	NOUN
gujaf-13	228	6	:	:	PUNCT
gujaf-13	228	7	evidence	evidence	NOUN
gujaf-13	228	8	from	from	ADP
gujaf-13	228	9	portugal	portugal	PROPN
gujaf-13	228	10	.	.	PUNCT
gujaf-13	229	1	athens	athens	PROPN
gujaf-13	229	2	journal	journal	PROPN
gujaf-13	229	3	of	of	ADP
gujaf-13	229	4	business	business	PROPN
gujaf-13	229	5	&	&	CCONJ
gujaf-13	229	6	economics	economic	NOUN
gujaf-13	229	7	,	,	PUNCT
gujaf-13	229	8	4(2	4(2	NUM
gujaf-13	229	9	)	)	PUNCT
gujaf-13	229	10	,	,	PUNCT
gujaf-13	229	11	179	179	NUM
gujaf-13	229	12	-	-	SYM
gujaf-13	229	13	192	192	NUM
gujaf-13	229	14	.	.	PUNCT
gujaf-13	230	1	mande	mande	PROPN
gujaf-13	230	2	,	,	PUNCT
gujaf-13	230	3	v.	v.	ADV
gujaf-13	230	4	,	,	PUNCT
gujaf-13	230	5	file	file	NOUN
gujaf-13	230	6	,	,	PUNCT
gujaf-13	230	7	r.	r.	PROPN
gujaf-13	230	8	g.	g.	PROPN
gujaf-13	230	9	,	,	PUNCT
gujaf-13	230	10	&	&	CCONJ
gujaf-13	230	11	kwak	kwak	PROPN
gujaf-13	230	12	,	,	PUNCT
gujaf-13	230	13	w.	w.	PROPN
gujaf-13	230	14	(	(	PUNCT
gujaf-13	230	15	2000	2000	NUM
gujaf-13	230	16	)	)	PUNCT
gujaf-13	230	17	.	.	PUNCT
gujaf-13	231	1	income	income	NOUN
gujaf-13	231	2	smoothing	smoothing	NOUN
gujaf-13	231	3	and	and	CCONJ
gujaf-13	231	4	discretionary	discretionary	ADJ
gujaf-13	231	5	r&d	r&d	NOUN
gujaf-13	231	6	expenditures	expenditure	NOUN
gujaf-13	231	7	of	of	ADP
gujaf-13	231	8	japanese	japanese	ADJ
gujaf-13	231	9	firms	firm	NOUN
gujaf-13	231	10	.	.	PUNCT
gujaf-13	232	1	contemporary	contemporary	ADJ
gujaf-13	232	2	accounting	accounting	PROPN
gujaf-13	232	3	research	research	PROPN
gujaf-13	232	4	,	,	PUNCT
gujaf-13	232	5	17(2	17(2	NUM
gujaf-13	232	6	)	)	PUNCT
gujaf-13	232	7	,	,	PUNCT
gujaf-13	232	8	263	263	NUM
gujaf-13	232	9	-	-	SYM
gujaf-13	232	10	302	302	NUM
gujaf-13	232	11	.	.	PUNCT
gujaf-13	233	1	mandour	mandour	PROPN
gujaf-13	233	2	,	,	PUNCT
gujaf-13	233	3	a.	a.	NOUN
gujaf-13	233	4	m.	m.	NOUN
gujaf-13	233	5	,	,	PUNCT
gujaf-13	233	6	&	&	CCONJ
gujaf-13	233	7	mokhtar	mokhtar	PROPN
gujaf-13	233	8	,	,	PUNCT
gujaf-13	233	9	e.	e.	PROPN
gujaf-13	233	10	s.	s.	PROPN
gujaf-13	233	11	(	(	PUNCT
gujaf-13	233	12	2018	2018	NUM
gujaf-13	233	13	)	)	PUNCT
gujaf-13	233	14	.	.	PUNCT
gujaf-13	234	1	examining	examine	VERB
gujaf-13	234	2	the	the	DET
gujaf-13	234	3	effect	effect	NOUN
gujaf-13	234	4	of	of	ADP
gujaf-13	234	5	joint	joint	ADJ
gujaf-13	234	6	and	and	CCONJ
gujaf-13	234	7	dual	dual	ADJ
gujaf-13	234	8	audits	audits	NOUN
gujaf-13	234	9	on	on	ADP
gujaf-13	234	10	earnings	earning	NOUN
gujaf-13	234	11	management	management	NOUN
gujaf-13	234	12	practices	practice	NOUN
gujaf-13	234	13	.	.	PUNCT
gujaf-13	235	1	international	international	ADJ
gujaf-13	235	2	journal	journal	PROPN
gujaf-13	235	3	of	of	ADP
gujaf-13	235	4	accounting	accounting	NOUN
gujaf-13	235	5	and	and	CCONJ
gujaf-13	235	6	financial	financial	ADJ
gujaf-13	235	7	reporting	reporting	NOUN
gujaf-13	235	8	,	,	PUNCT
gujaf-13	235	9	8(1	8(1	NOUN
gujaf-13	235	10	)	)	PUNCT
gujaf-13	235	11	,	,	PUNCT
gujaf-13	235	12	84	84	NUM
gujaf-13	235	13	-	-	SYM
gujaf-13	235	14	114	114	NUM
gujaf-13	235	15	.	.	PUNCT
gujaf-13	236	1	mangala	mangala	PROPN
gujaf-13	236	2	,	,	PUNCT
gujaf-13	236	3	d.	d.	PROPN
gujaf-13	236	4	&	&	CCONJ
gujaf-13	236	5	isha	isha	PROPN
gujaf-13	236	6	.	.	PUNCT
gujaf-13	237	1	a.	a.	NOUN
gujaf-13	237	2	(	(	PUNCT
gujaf-13	237	3	2016	2016	NUM
gujaf-13	237	4	)	)	PUNCT
gujaf-13	237	5	.	.	PUNCT
gujaf-13	238	1	influence	influence	NOUN
gujaf-13	238	2	of	of	ADP
gujaf-13	238	3	corporate	corporate	ADJ
gujaf-13	238	4	characteristics	characteristic	NOUN
gujaf-13	238	5	on	on	ADP
gujaf-13	238	6	extent	extent	NOUN
gujaf-13	238	7	of	of	ADP
gujaf-13	238	8	disclosure	disclosure	NOUN
gujaf-13	238	9	in	in	ADP
gujaf-13	238	10	published	publish	VERB
gujaf-13	238	11	annual	annual	ADJ
gujaf-13	238	12	reports	report	NOUN
gujaf-13	238	13	in	in	ADP
gujaf-13	238	14	india	india	PROPN
gujaf-13	238	15	amity	amity	PROPN
gujaf-13	238	16	journal	journal	NOUN
gujaf-13	238	17	of	of	ADP
gujaf-13	238	18	finance	finance	PROPN
gujaf-13	238	19	1(2	1(2	NUM
gujaf-13	238	20	)	)	PUNCT
gujaf-13	238	21	,	,	PUNCT
gujaf-13	238	22	22	22	NUM
gujaf-13	238	23	-	-	SYM
gujaf-13	238	24	34	34	NUM
gujaf-13	238	25	.	.	PUNCT
gujaf-13	239	1	martinez	martinez	PROPN
gujaf-13	239	2	,	,	PUNCT
gujaf-13	239	3	a.	a.	PROPN
gujaf-13	239	4	l.	l.	PROPN
gujaf-13	239	5	&	&	CCONJ
gujaf-13	239	6	moraes	moraes	PROPN
gujaf-13	239	7	,	,	PUNCT
gujaf-13	239	8	a.	a.	PROPN
gujaf-13	239	9	j.	j.	PROPN
gujaf-13	239	10	(	(	PUNCT
gujaf-13	239	11	2016	2016	NUM
gujaf-13	239	12	)	)	PUNCT
gujaf-13	239	13	.	.	PUNCT
gujaf-13	240	1	relationship	relationship	NOUN
gujaf-13	240	2	between	between	ADP
gujaf-13	240	3	auditors	auditor	NOUN
gujaf-13	240	4	’	’	PART
gujaf-13	240	5	fees	fee	NOUN
gujaf-13	240	6	and	and	CCONJ
gujaf-13	240	7	earnings	earning	NOUN
gujaf-13	240	8	management	management	NOUN
gujaf-13	240	9	.	.	PUNCT
gujaf-13	241	1	international	international	ADJ
gujaf-13	241	2	journal	journal	PROPN
gujaf-13	241	3	of	of	ADP
gujaf-13	241	4	accounting	accounting	NOUN
gujaf-13	241	5	and	and	CCONJ
gujaf-13	241	6	finance	finance	NOUN
gujaf-13	241	7	,	,	PUNCT
gujaf-13	241	8	3(1	3(1	NUM
gujaf-13	241	9	)	)	PUNCT
gujaf-13	241	10	,	,	PUNCT
gujaf-13	241	11	13	13	NUM
gujaf-13	241	12	-	-	SYM
gujaf-13	241	13	24	24	NUM
gujaf-13	241	14	.	.	PUNCT
gujaf-13	241	15	nawaiseh	nawaiseh	PROPN
gujaf-13	241	16	,	,	PUNCT
gujaf-13	241	17	m.	m.	PROPN
gujaf-13	241	18	e.	e.	PROPN
gujaf-13	241	19	(	(	PUNCT
gujaf-13	241	20	2016	2016	NUM
gujaf-13	241	21	)	)	PUNCT
gujaf-13	241	22	.	.	PUNCT
gujaf-13	242	1	impact	impact	NOUN
gujaf-13	242	2	of	of	ADP
gujaf-13	242	3	external	external	ADJ
gujaf-13	242	4	audit	audit	NOUN
gujaf-13	242	5	quality	quality	NOUN
gujaf-13	242	6	on	on	ADP
gujaf-13	242	7	earnings	earning	NOUN
gujaf-13	242	8	management	management	NOUN
gujaf-13	242	9	by	by	ADP
gujaf-13	242	10	banking	banking	NOUN
gujaf-13	242	11	firms	firm	NOUN
gujaf-13	242	12	:	:	PUNCT
gujaf-13	242	13	evidence	evidence	NOUN
gujaf-13	242	14	from	from	ADP
gujaf-13	242	15	jordan	jordan	PROPN
gujaf-13	242	16	.	.	PUNCT
gujaf-13	243	1	british	british	PROPN
gujaf-13	243	2	journal	journal	PROPN
gujaf-13	243	3	of	of	ADP
gujaf-13	243	4	applied	apply	VERB
gujaf-13	243	5	science	science	NOUN
gujaf-13	243	6	and	and	CCONJ
gujaf-13	243	7	technology	technology	NOUN
gujaf-13	243	8	,	,	PUNCT
gujaf-13	243	9	12(2	12(2	NUM
gujaf-13	243	10	)	)	PUNCT
gujaf-13	243	11	1	1	NUM
gujaf-13	243	12	-	-	SYM
gujaf-13	243	13	14	14	NUM
gujaf-13	243	14	.	.	PUNCT
gujaf-13	244	1	gujaf	gujaf	NOUN
gujaf-13	244	2	:	:	PUNCT
gujaf-13	244	3	gusau	gusau	PROPN
gujaf-13	244	4	journal	journal	NOUN
gujaf-13	244	5	of	of	ADP
gujaf-13	244	6	accounting	accounting	NOUN
gujaf-13	244	7	and	and	CCONJ
gujaf-13	244	8	finance	finance	NOUN
gujaf-13	244	9	,	,	PUNCT
gujaf-13	244	10	vol	vol	NOUN
gujaf-13	244	11	.	.	PUNCT
gujaf-13	245	1	i	i	PRON
gujaf-13	245	2	,	,	PUNCT
gujaf-13	245	3	issue	issue	NOUN
gujaf-13	245	4	1	1	NUM
gujaf-13	245	5	,	,	PUNCT
gujaf-13	245	6	april	april	PROPN
gujaf-13	245	7	,	,	PUNCT
gujaf-13	245	8	2020	2020	NUM
gujaf-13	245	9	issn	issn	VERB
gujaf-13	245	10	2756	2756	NUM
gujaf-13	245	11	-	-	PUNCT
gujaf-13	245	12	665x	665x	NOUN
gujaf-13	245	13	14	14	NUM
gujaf-13	245	14	okolie	okolie	NOUN
gujaf-13	245	15	,	,	PUNCT
gujaf-13	245	16	a.	a.	NOUN
gujaf-13	245	17	o.	o.	NOUN
gujaf-13	246	1	(	(	PUNCT
gujaf-13	246	2	2014	2014	NUM
gujaf-13	246	3	)	)	PUNCT
gujaf-13	246	4	.	.	PUNCT
gujaf-13	247	1	audit	audit	NOUN
gujaf-13	247	2	quality	quality	NOUN
gujaf-13	247	3	and	and	CCONJ
gujaf-13	247	4	earnings	earning	NOUN
gujaf-13	247	5	response	response	NOUN
gujaf-13	247	6	coefficients	coefficient	NOUN
gujaf-13	247	7	of	of	ADP
gujaf-13	247	8	quoted	quote	VERB
gujaf-13	247	9	companies	company	NOUN
gujaf-13	247	10	in	in	ADP
gujaf-13	247	11	nigeria	nigeria	PROPN
gujaf-13	247	12	.	.	PUNCT
gujaf-13	248	1	journal	journal	PROPN
gujaf-13	248	2	of	of	ADP
gujaf-13	248	3	applied	apply	VERB
gujaf-13	248	4	finance	finance	NOUN
gujaf-13	248	5	and	and	CCONJ
gujaf-13	248	6	banking	banking	NOUN
gujaf-13	248	7	,	,	PUNCT
gujaf-13	248	8	4(2	4(2	NUM
gujaf-13	248	9	)	)	PUNCT
gujaf-13	248	10	,	,	PUNCT
gujaf-13	248	11	139	139	NUM
gujaf-13	248	12	.	.	PUNCT
gujaf-13	249	1	ozkan	ozkan	PROPN
gujaf-13	249	2	,	,	PUNCT
gujaf-13	249	3	a.	a.	NOUN
gujaf-13	249	4	(	(	PUNCT
gujaf-13	249	5	2018	2018	NUM
gujaf-13	249	6	)	)	PUNCT
gujaf-13	249	7	.	.	PUNCT
gujaf-13	250	1	audit	audit	NOUN
gujaf-13	250	2	quality	quality	NOUN
gujaf-13	250	3	and	and	CCONJ
gujaf-13	250	4	earnings	earning	NOUN
gujaf-13	250	5	management	management	NOUN
gujaf-13	250	6	:	:	PUNCT
gujaf-13	250	7	evidence	evidence	NOUN
gujaf-13	250	8	from	from	ADP
gujaf-13	250	9	turkey	turkey	PROPN
gujaf-13	250	10	journal	journal	NOUN
gujaf-13	250	11	of	of	ADP
gujaf-13	250	12	social	social	ADJ
gujaf-13	250	13	sciences	science	NOUN
gujaf-13	250	14	68(23	68(23	NOUN
gujaf-13	250	15	)	)	PUNCT
gujaf-13	250	16	67	67	NUM
gujaf-13	250	17	-	-	SYM
gujaf-13	250	18	78	78	NUM
gujaf-13	250	19	issn	issn	PROPN
gujaf-13	250	20	1307	1307	NUM
gujaf-13	250	21	-	-	SYM
gujaf-13	250	22	9832	9832	NUM
gujaf-13	250	23	.	.	PUNCT
gujaf-13	251	1	palmrose	palmrose	ADJ
gujaf-13	251	2	,	,	PUNCT
gujaf-13	251	3	z.	z.	PROPN
gujaf-13	251	4	v.	v.	PROPN
gujaf-13	251	5	(	(	PUNCT
gujaf-13	251	6	1988	1988	NUM
gujaf-13	251	7	)	)	PUNCT
gujaf-13	251	8	.	.	PUNCT
gujaf-13	252	1	1987	1987	NUM
gujaf-13	252	2	competitive	competitive	ADJ
gujaf-13	252	3	manuscript	manuscript	NOUN
gujaf-13	252	4	co	co	NOUN
gujaf-13	252	5	-	-	NOUN
gujaf-13	252	6	winner	winner	NOUN
gujaf-13	252	7	:	:	PUNCT
gujaf-13	252	8	an	an	DET
gujaf-13	252	9	analysis	analysis	NOUN
gujaf-13	252	10	of	of	ADP
gujaf-13	252	11	auditor	auditor	NOUN
gujaf-13	252	12	litigation	litigation	NOUN
gujaf-13	252	13	and	and	CCONJ
gujaf-13	252	14	audit	audit	NOUN
gujaf-13	252	15	service	service	NOUN
gujaf-13	252	16	quality	quality	NOUN
gujaf-13	252	17	.	.	PUNCT
gujaf-13	253	1	accounting	accounting	NOUN
gujaf-13	253	2	review	review	PROPN
gujaf-13	253	3	,	,	PUNCT
gujaf-13	253	4	55	55	NUM
gujaf-13	253	5	-	-	SYM
gujaf-13	253	6	73	73	NUM
gujaf-13	253	7	.	.	PUNCT
gujaf-13	254	1	tate	tate	PROPN
gujaf-13	254	2	,	,	PUNCT
gujaf-13	254	3	s.	s.	PROPN
gujaf-13	254	4	(	(	PUNCT
gujaf-13	254	5	2001	2001	NUM
gujaf-13	254	6	)	)	PUNCT
gujaf-13	254	7	.	.	PUNCT
gujaf-13	255	1	differences	difference	NOUN
gujaf-13	255	2	in	in	ADP
gujaf-13	255	3	financial	financial	ADJ
gujaf-13	255	4	statement	statement	NOUN
gujaf-13	255	5	and	and	CCONJ
gujaf-13	255	6	compliance	compliance	NOUN
gujaf-13	255	7	audit	audit	NOUN
gujaf-13	255	8	assessment	assessment	NOUN
gujaf-13	255	9	between	between	ADP
gujaf-13	255	10	size	size	NOUN
gujaf-13	255	11	and	and	CCONJ
gujaf-13	255	12	non	non	ADJ
gujaf-13	255	13	-	-	ADJ
gujaf-13	255	14	size	size	NOUN
gujaf-13	255	15	auditors	auditor	NOUN
gujaf-13	255	16	.	.	PUNCT
gujaf-13	256	1	working	work	VERB
gujaf-13	256	2	paper	paper	NOUN
gujaf-13	256	3	.	.	PUNCT
gujaf-13	257	1	teoh	teoh	PROPN
gujaf-13	257	2	,	,	PUNCT
gujaf-13	257	3	s.	s.	PROPN
gujaf-13	257	4	h.	h.	PROPN
gujaf-13	257	5	&	&	CCONJ
gujaf-13	257	6	wong	wong	PROPN
gujaf-13	257	7	,	,	PUNCT
gujaf-13	257	8	t.	t.	PROPN
gujaf-13	257	9	j.	j.	PROPN
gujaf-13	257	10	,	,	PUNCT
gujaf-13	257	11	(	(	PUNCT
gujaf-13	257	12	1993	1993	NUM
gujaf-13	257	13	)	)	PUNCT
gujaf-13	257	14	.	.	PUNCT
gujaf-13	258	1	perceived	perceive	VERB
gujaf-13	258	2	auditor	auditor	NOUN
gujaf-13	258	3	quality	quality	NOUN
gujaf-13	258	4	and	and	CCONJ
gujaf-13	258	5	the	the	DET
gujaf-13	258	6	earnings	earning	NOUN
gujaf-13	258	7	response	response	NOUN
gujaf-13	258	8	coefficient	coefficient	NOUN
gujaf-13	258	9	.	.	PUNCT
gujaf-13	259	1	the	the	DET
gujaf-13	259	2	accounting	accounting	NOUN
gujaf-13	259	3	review	review	NOUN
gujaf-13	259	4	.	.	PUNCT
gujaf-13	260	1	vol	vol	NOUN
gujaf-13	260	2	.	.	PROPN
gujaf-13	261	1	68	68	NUM
gujaf-13	261	2	,	,	PUNCT
gujaf-13	261	3	no	no	INTJ
gujaf-13	261	4	.	.	NOUN
gujaf-13	261	5	2	2	NUM
gujaf-13	261	6	:	:	PUNCT
gujaf-13	261	7	346	346	NUM
gujaf-13	261	8	-	-	SYM
gujaf-13	261	9	366	366	NUM
gujaf-13	261	10	.	.	PUNCT
gujaf-13	261	11	tyokoso	tyokoso	NOUN
gujaf-13	261	12	,	,	PUNCT
gujaf-13	261	13	g.	g.	PROPN
gujaf-13	261	14	m.	m.	PROPN
gujaf-13	261	15	,	,	PUNCT
gujaf-13	261	16	&	&	CCONJ
gujaf-13	261	17	tsegba	tsegba	PROPN
gujaf-13	261	18	,	,	PUNCT
gujaf-13	261	19	i.	i.	PROPN
gujaf-13	261	20	n.	n.	PROPN
gujaf-13	261	21	(	(	PUNCT
gujaf-13	261	22	2015	2015	NUM
gujaf-13	261	23	)	)	PUNCT
gujaf-13	261	24	.	.	PUNCT
gujaf-13	262	1	audit	audit	NOUN
gujaf-13	262	2	quality	quality	NOUN
gujaf-13	262	3	and	and	CCONJ
gujaf-13	262	4	earnings	earning	NOUN
gujaf-13	262	5	management	management	NOUN
gujaf-13	262	6	of	of	ADP
gujaf-13	262	7	listed	list	VERB
gujaf-13	262	8	oil	oil	NOUN
gujaf-13	262	9	marketing	marketing	NOUN
gujaf-13	262	10	companies	company	NOUN
gujaf-13	262	11	in	in	ADP
gujaf-13	262	12	nigeria	nigeria	PROPN
gujaf-13	262	13	.	.	PUNCT
gujaf-13	263	1	european	european	PROPN
gujaf-13	263	2	journal	journal	PROPN
gujaf-13	263	3	of	of	ADP
gujaf-13	263	4	business	business	NOUN
gujaf-13	263	5	and	and	CCONJ
gujaf-13	263	6	management	management	NOUN
gujaf-13	263	7	,	,	PUNCT
gujaf-13	263	8	7(29	7(29	NUM
gujaf-13	263	9	)	)	PUNCT
gujaf-13	263	10	,	,	PUNCT
gujaf-13	263	11	34	34	NUM
gujaf-13	263	12	-42	-42	NOUN
gujaf-13	263	13	.	.	PUNCT