id	sid	tid	token	lemma	pos
gujaf-137	1	1	i	i	PRON
gujaf-137	1	2	gusau	gusau	PROPN
gujaf-137	1	3	journal	journal	NOUN
gujaf-137	1	4	of	of	ADP
gujaf-137	1	5	accounting	accounting	NOUN
gujaf-137	1	6	and	and	CCONJ
gujaf-137	1	7	finance	finance	NOUN
gujaf-137	1	8	(	(	PUNCT
gujaf-137	1	9	gujaf	gujaf	NOUN
gujaf-137	1	10	)	)	PUNCT
gujaf-137	1	11	vol	vol	NOUN
gujaf-137	1	12	.	.	NOUN
gujaf-137	1	13	3	3	NUM
gujaf-137	1	14	issue	issue	NOUN
gujaf-137	1	15	2	2	NUM
gujaf-137	1	16	,	,	PUNCT
gujaf-137	1	17	april	april	PROPN
gujaf-137	1	18	,	,	PUNCT
gujaf-137	1	19	2022	2022	NUM
gujaf-137	1	20	issn	issn	NOUN
gujaf-137	1	21	:	:	PUNCT
gujaf-137	1	22	2756	2756	NUM
gujaf-137	1	23	-	-	PUNCT
gujaf-137	1	24	665x	665x	NOUN
gujaf-137	1	25	a	a	DET
gujaf-137	1	26	publication	publication	NOUN
gujaf-137	1	27	of	of	ADP
gujaf-137	1	28	department	department	NOUN
gujaf-137	1	29	of	of	ADP
gujaf-137	1	30	accounting	accounting	NOUN
gujaf-137	1	31	and	and	CCONJ
gujaf-137	1	32	finance	finance	NOUN
gujaf-137	1	33	,	,	PUNCT
gujaf-137	1	34	faculty	faculty	NOUN
gujaf-137	1	35	of	of	ADP
gujaf-137	1	36	management	management	NOUN
gujaf-137	1	37	and	and	CCONJ
gujaf-137	1	38	social	social	ADJ
gujaf-137	1	39	sciences	science	NOUN
gujaf-137	1	40	,	,	PUNCT
gujaf-137	1	41	federal	federal	ADJ
gujaf-137	1	42	university	university	NOUN
gujaf-137	1	43	gusau	gusau	NOUN
gujaf-137	1	44	,	,	PUNCT
gujaf-137	1	45	zamfara	zamfara	PROPN
gujaf-137	1	46	state	state	PROPN
gujaf-137	1	47	-nigeria	-nigeria	PROPN
gujaf-137	1	48	1	1	NUM
gujaf-137	1	49	board	board	NOUN
gujaf-137	1	50	powers	power	NOUN
gujaf-137	1	51	and	and	CCONJ
gujaf-137	1	52	unethical	unethical	ADJ
gujaf-137	1	53	accounting	accounting	NOUN
gujaf-137	1	54	of	of	ADP
gujaf-137	1	55	public	public	ADJ
gujaf-137	1	56	quoted	quote	VERB
gujaf-137	1	57	corporations	corporation	NOUN
gujaf-137	1	58	in	in	ADP
gujaf-137	1	59	nigeria	nigeria	PROPN
gujaf-137	1	60	usman	usman	PROPN
gujaf-137	1	61	abbas	abbas	PROPN
gujaf-137	1	62	phd	phd	PROPN
gujaf-137	1	63	department	department	PROPN
gujaf-137	1	64	of	of	ADP
gujaf-137	1	65	procurement	procurement	NOUN
gujaf-137	1	66	and	and	CCONJ
gujaf-137	1	67	supply	supply	NOUN
gujaf-137	1	68	chain	chain	NOUN
gujaf-137	1	69	management	management	NOUN
gujaf-137	1	70	faculty	faculty	NOUN
gujaf-137	1	71	of	of	ADP
gujaf-137	1	72	management	management	PROPN
gujaf-137	1	73	sciences	sciences	PROPN
gujaf-137	1	74	kaduna	kaduna	PROPN
gujaf-137	1	75	state	state	PROPN
gujaf-137	1	76	university	university	PROPN
gujaf-137	1	77	kaduna	kaduna	PROPN
gujaf-137	1	78	-	-	PUNCT
gujaf-137	1	79	nigeria	nigeria	PROPN
gujaf-137	1	80	usmanabbas1991@kasu.edu.ng	usmanabbas1991@kasu.edu.ng	ADV
gujaf-137	1	81	(	(	PUNCT
gujaf-137	1	82	+2348036061670	+2348036061670	X
gujaf-137	1	83	)	)	PUNCT
gujaf-137	1	84	shehu	shehu	PROPN
gujaf-137	1	85	usman	usman	PROPN
gujaf-137	1	86	hassan	hassan	PROPN
gujaf-137	1	87	phd	phd	PROPN
gujaf-137	1	88	professor	professor	NOUN
gujaf-137	1	89	of	of	ADP
gujaf-137	1	90	accounting	accounting	NOUN
gujaf-137	1	91	and	and	CCONJ
gujaf-137	1	92	finance	finance	PROPN
gujaf-137	1	93	department	department	NOUN
gujaf-137	1	94	of	of	ADP
gujaf-137	1	95	accounting	accounting	NOUN
gujaf-137	1	96	faculty	faculty	NOUN
gujaf-137	1	97	of	of	ADP
gujaf-137	1	98	management	management	NOUN
gujaf-137	1	99	sciences	sciences	PROPN
gujaf-137	1	100	federal	federal	PROPN
gujaf-137	1	101	university	university	PROPN
gujaf-137	1	102	kashere	kashere	PROPN
gujaf-137	1	103	gombe	gombe	ADJ
gujaf-137	1	104	state	state	PROPN
gujaf-137	1	105	-	-	PUNCT
gujaf-137	1	106	nigeria	nigeria	PROPN
gujaf-137	1	107	shehu.hassan@fukashere.edu.ng	shehu.hassan@fukashere.edu.ng	NOUN
gujaf-137	1	108	(	(	PUNCT
gujaf-137	1	109	+2348067766435	+2348067766435	NOUN
gujaf-137	1	110	)	)	PUNCT
gujaf-137	1	111	abstract	abstract	ADJ
gujaf-137	1	112	numerous	numerous	ADJ
gujaf-137	1	113	scandals	scandal	NOUN
gujaf-137	1	114	have	have	AUX
gujaf-137	1	115	been	be	AUX
gujaf-137	1	116	committed	commit	VERB
gujaf-137	1	117	globally	globally	ADV
gujaf-137	1	118	due	due	ADJ
gujaf-137	1	119	to	to	ADP
gujaf-137	1	120	excessive	excessive	ADJ
gujaf-137	1	121	use	use	NOUN
gujaf-137	1	122	of	of	ADP
gujaf-137	1	123	unethical	unethical	ADJ
gujaf-137	1	124	accounting	accounting	NOUN
gujaf-137	1	125	.	.	PUNCT
gujaf-137	2	1	various	various	ADJ
gujaf-137	2	2	research	research	NOUN
gujaf-137	2	3	has	have	AUX
gujaf-137	2	4	been	be	AUX
gujaf-137	2	5	conducted	conduct	VERB
gujaf-137	2	6	on	on	ADP
gujaf-137	2	7	board	board	NOUN
gujaf-137	2	8	activities	activity	NOUN
gujaf-137	2	9	and	and	CCONJ
gujaf-137	2	10	unethical	unethical	ADJ
gujaf-137	2	11	accounting	accounting	NOUN
gujaf-137	2	12	and	and	CCONJ
gujaf-137	2	13	their	their	PRON
gujaf-137	2	14	discoveries	discovery	NOUN
gujaf-137	2	15	were	be	AUX
gujaf-137	2	16	assorted	assort	VERB
gujaf-137	2	17	.	.	PUNCT
gujaf-137	3	1	none	none	NOUN
gujaf-137	3	2	to	to	ADP
gujaf-137	3	3	the	the	DET
gujaf-137	3	4	researchers	researcher	NOUN
gujaf-137	3	5	’	’	PART
gujaf-137	3	6	awareness	awareness	NOUN
gujaf-137	3	7	examined	examine	VERB
gujaf-137	3	8	such	such	ADJ
gujaf-137	3	9	association	association	NOUN
gujaf-137	3	10	in	in	ADP
gujaf-137	3	11	an	an	DET
gujaf-137	3	12	entire	entire	ADJ
gujaf-137	3	13	population	population	NOUN
gujaf-137	3	14	of	of	ADP
gujaf-137	3	15	the	the	DET
gujaf-137	3	16	registered	register	VERB
gujaf-137	3	17	public	public	ADJ
gujaf-137	3	18	non	non	ADJ
gujaf-137	3	19	-	-	ADJ
gujaf-137	3	20	financial	financial	ADJ
gujaf-137	3	21	corporations	corporation	NOUN
gujaf-137	3	22	in	in	ADP
gujaf-137	3	23	nigeria	nigeria	PROPN
gujaf-137	3	24	for	for	ADP
gujaf-137	3	25	a	a	DET
gujaf-137	3	26	period	period	NOUN
gujaf-137	3	27	of	of	ADP
gujaf-137	3	28	10	10	NUM
gujaf-137	3	29	years	year	NOUN
gujaf-137	3	30	(	(	PUNCT
gujaf-137	3	31	2010	2010	NUM
gujaf-137	3	32	-	-	SYM
gujaf-137	3	33	2019	2019	NUM
gujaf-137	3	34	)	)	PUNCT
gujaf-137	3	35	.	.	PUNCT
gujaf-137	4	1	secondary	secondary	ADJ
gujaf-137	4	2	data	datum	NOUN
gujaf-137	4	3	was	be	AUX
gujaf-137	4	4	extracted	extract	VERB
gujaf-137	4	5	from	from	ADP
gujaf-137	4	6	the	the	DET
gujaf-137	4	7	annual	annual	ADJ
gujaf-137	4	8	reports	report	NOUN
gujaf-137	4	9	and	and	CCONJ
gujaf-137	4	10	accounts	account	NOUN
gujaf-137	4	11	,	,	PUNCT
gujaf-137	4	12	companies	company	NOUN
gujaf-137	4	13	’	'	PUNCT
gujaf-137	4	14	,	,	PUNCT
gujaf-137	4	15	and	and	CCONJ
gujaf-137	4	16	directors	director	NOUN
gujaf-137	4	17	’	'	PUNCT
gujaf-137	4	18	profile	profile	NOUN
gujaf-137	4	19	of	of	ADP
gujaf-137	4	20	the	the	DET
gujaf-137	4	21	firms	firm	NOUN
gujaf-137	4	22	.	.	PUNCT
gujaf-137	5	1	the	the	DET
gujaf-137	5	2	data	datum	NOUN
gujaf-137	5	3	was	be	AUX
gujaf-137	5	4	analyzed	analyze	VERB
gujaf-137	5	5	using	use	VERB
gujaf-137	5	6	ordinary	ordinary	ADJ
gujaf-137	5	7	least	least	ADJ
gujaf-137	5	8	square	square	ADJ
gujaf-137	5	9	regression	regression	NOUN
gujaf-137	5	10	.	.	PUNCT
gujaf-137	6	1	the	the	DET
gujaf-137	6	2	study	study	NOUN
gujaf-137	6	3	found	find	VERB
gujaf-137	6	4	among	among	ADP
gujaf-137	6	5	other	other	ADJ
gujaf-137	6	6	things	thing	NOUN
gujaf-137	6	7	that	that	PRON
gujaf-137	6	8	board	board	NOUN
gujaf-137	6	9	power	power	NOUN
gujaf-137	6	10	and	and	CCONJ
gujaf-137	6	11	its	its	PRON
gujaf-137	6	12	proxies	proxy	NOUN
gujaf-137	6	13	except	except	SCONJ
gujaf-137	6	14	board	board	NOUN
gujaf-137	6	15	capability	capability	NOUN
gujaf-137	6	16	have	have	VERB
gujaf-137	6	17	significant	significant	ADJ
gujaf-137	6	18	impact	impact	NOUN
gujaf-137	6	19	on	on	ADP
gujaf-137	6	20	the	the	DET
gujaf-137	6	21	unethical	unethical	ADJ
gujaf-137	6	22	accounting	accounting	NOUN
gujaf-137	6	23	of	of	ADP
gujaf-137	6	24	listed	list	VERB
gujaf-137	6	25	firms	firm	NOUN
gujaf-137	6	26	in	in	ADP
gujaf-137	6	27	nigeria	nigeria	PROPN
gujaf-137	6	28	.	.	PUNCT
gujaf-137	7	1	it	it	PRON
gujaf-137	7	2	is	be	AUX
gujaf-137	7	3	therefore	therefore	ADV
gujaf-137	7	4	,	,	PUNCT
gujaf-137	7	5	recommended	recommend	VERB
gujaf-137	7	6	that	that	SCONJ
gujaf-137	7	7	,	,	PUNCT
gujaf-137	7	8	the	the	DET
gujaf-137	7	9	quoted	quote	VERB
gujaf-137	7	10	firms	firm	NOUN
gujaf-137	7	11	in	in	ADP
gujaf-137	7	12	nigeria	nigeria	PROPN
gujaf-137	7	13	should	should	AUX
gujaf-137	7	14	ensure	ensure	VERB
gujaf-137	7	15	the	the	DET
gujaf-137	7	16	composition	composition	NOUN
gujaf-137	7	17	of	of	ADP
gujaf-137	7	18	allencompassing	allencompassing	NOUN
gujaf-137	7	19	and	and	CCONJ
gujaf-137	7	20	robust	robust	ADJ
gujaf-137	7	21	audit	audit	NOUN
gujaf-137	7	22	committees	committee	NOUN
gujaf-137	7	23	.	.	PUNCT
gujaf-137	8	1	they	they	PRON
gujaf-137	8	2	should	should	AUX
gujaf-137	8	3	also	also	ADV
gujaf-137	8	4	guarantee	guarantee	VERB
gujaf-137	8	5	the	the	DET
gujaf-137	8	6	presence	presence	NOUN
gujaf-137	8	7	of	of	ADP
gujaf-137	8	8	assorted	assorted	ADJ
gujaf-137	8	9	gender	gender	NOUN
gujaf-137	8	10	,	,	PUNCT
gujaf-137	8	11	varied	varied	ADJ
gujaf-137	8	12	ethnic	ethnic	ADJ
gujaf-137	8	13	groups	group	NOUN
gujaf-137	8	14	,	,	PUNCT
gujaf-137	8	15	directors	director	NOUN
gujaf-137	8	16	with	with	ADP
gujaf-137	8	17	national	national	ADJ
gujaf-137	8	18	honor	honor	NOUN
gujaf-137	8	19	and	and	CCONJ
gujaf-137	8	20	oversea	oversea	ADJ
gujaf-137	8	21	directors	director	NOUN
gujaf-137	8	22	on	on	ADP
gujaf-137	8	23	the	the	DET
gujaf-137	8	24	boards	board	NOUN
gujaf-137	8	25	.	.	PUNCT
gujaf-137	9	1	the	the	DET
gujaf-137	9	2	organizations	organization	NOUN
gujaf-137	9	3	should	should	AUX
gujaf-137	9	4	ensure	ensure	VERB
gujaf-137	9	5	the	the	DET
gujaf-137	9	6	formation	formation	NOUN
gujaf-137	9	7	of	of	ADP
gujaf-137	9	8	risk	risk	NOUN
gujaf-137	9	9	management	management	NOUN
gujaf-137	9	10	committee	committee	NOUN
gujaf-137	9	11	in	in	ADP
gujaf-137	9	12	the	the	DET
gujaf-137	9	13	entire	entire	ADJ
gujaf-137	9	14	corporations	corporation	NOUN
gujaf-137	9	15	.	.	PUNCT
gujaf-137	10	1	the	the	DET
gujaf-137	10	2	management	management	NOUN
gujaf-137	10	3	should	should	AUX
gujaf-137	10	4	guarantee	guarantee	VERB
gujaf-137	10	5	the	the	DET
gujaf-137	10	6	existence	existence	NOUN
gujaf-137	10	7	of	of	ADP
gujaf-137	10	8	vastly	vastly	ADV
gujaf-137	10	9	skilled	skilled	ADJ
gujaf-137	10	10	,	,	PUNCT
gujaf-137	10	11	experienced	experienced	ADJ
gujaf-137	10	12	,	,	PUNCT
gujaf-137	10	13	and	and	CCONJ
gujaf-137	10	14	knowledgeable	knowledgeable	ADJ
gujaf-137	10	15	directors	director	NOUN
gujaf-137	10	16	on	on	ADP
gujaf-137	10	17	the	the	DET
gujaf-137	10	18	boards	board	NOUN
gujaf-137	10	19	as	as	SCONJ
gujaf-137	10	20	these	these	PRON
gujaf-137	10	21	will	will	AUX
gujaf-137	10	22	aid	aid	VERB
gujaf-137	10	23	in	in	ADP
gujaf-137	10	24	curbing	curb	VERB
gujaf-137	10	25	the	the	DET
gujaf-137	10	26	unethical	unethical	ADJ
gujaf-137	10	27	accounting	accounting	NOUN
gujaf-137	10	28	.	.	PUNCT
gujaf-137	11	1	the	the	DET
gujaf-137	11	2	implication	implication	NOUN
gujaf-137	11	3	of	of	ADP
gujaf-137	11	4	the	the	DET
gujaf-137	11	5	outcomes	outcome	NOUN
gujaf-137	11	6	of	of	ADP
gujaf-137	11	7	this	this	DET
gujaf-137	11	8	research	research	NOUN
gujaf-137	11	9	to	to	ADP
gujaf-137	11	10	literature	literature	NOUN
gujaf-137	11	11	is	be	AUX
gujaf-137	11	12	that	that	SCONJ
gujaf-137	11	13	the	the	DET
gujaf-137	11	14	discoveries	discovery	NOUN
gujaf-137	11	15	of	of	ADP
gujaf-137	11	16	the	the	DET
gujaf-137	11	17	research	research	NOUN
gujaf-137	11	18	are	be	AUX
gujaf-137	11	19	to	to	PART
gujaf-137	11	20	be	be	AUX
gujaf-137	11	21	utilized	utilize	VERB
gujaf-137	11	22	by	by	ADP
gujaf-137	11	23	researchers	researcher	NOUN
gujaf-137	11	24	in	in	ADP
gujaf-137	11	25	confirming	confirm	VERB
gujaf-137	11	26	tokenism	tokenism	NOUN
gujaf-137	11	27	/	/	SYM
gujaf-137	11	28	critical	critical	ADJ
gujaf-137	11	29	mass	mass	NOUN
gujaf-137	11	30	theory	theory	NOUN
gujaf-137	11	31	,	,	PUNCT
gujaf-137	11	32	social	social	ADJ
gujaf-137	11	33	capital	capital	NOUN
gujaf-137	11	34	theory	theory	NOUN
gujaf-137	11	35	.	.	PUNCT
gujaf-137	12	1	also	also	ADV
gujaf-137	12	2	,	,	PUNCT
gujaf-137	12	3	to	to	PART
gujaf-137	12	4	validate	validate	VERB
gujaf-137	12	5	upper	upper	ADJ
gujaf-137	12	6	echelon	echelon	NOUN
gujaf-137	12	7	theory	theory	NOUN
gujaf-137	12	8	,	,	PUNCT
gujaf-137	12	9	efficient	efficient	ADJ
gujaf-137	12	10	contracting	contracting	NOUN
gujaf-137	12	11	theory	theory	NOUN
gujaf-137	12	12	,	,	PUNCT
gujaf-137	12	13	resource	resource	NOUN
gujaf-137	12	14	dependency	dependency	NOUN
gujaf-137	12	15	theory	theory	NOUN
gujaf-137	12	16	,	,	PUNCT
gujaf-137	12	17	signaling	signal	VERB
gujaf-137	12	18	theory	theory	NOUN
gujaf-137	12	19	,	,	PUNCT
gujaf-137	12	20	human	human	ADJ
gujaf-137	12	21	capital	capital	NOUN
gujaf-137	12	22	theory	theory	NOUN
gujaf-137	12	23	,	,	PUNCT
gujaf-137	12	24	behavioral	behavioral	ADJ
gujaf-137	12	25	theory	theory	NOUN
gujaf-137	12	26	of	of	ADP
gujaf-137	12	27	corporate	corporate	ADJ
gujaf-137	12	28	boards	board	NOUN
gujaf-137	12	29	and	and	CCONJ
gujaf-137	12	30	governance	governance	NOUN
gujaf-137	12	31	and	and	CCONJ
gujaf-137	12	32	agency	agency	NOUN
gujaf-137	12	33	theory	theory	NOUN
gujaf-137	12	34	.	.	PUNCT
gujaf-137	13	1	the	the	DET
gujaf-137	13	2	discovery	discovery	NOUN
gujaf-137	13	3	of	of	ADP
gujaf-137	13	4	the	the	DET
gujaf-137	13	5	study	study	NOUN
gujaf-137	13	6	is	be	AUX
gujaf-137	13	7	only	only	ADV
gujaf-137	13	8	applicable	applicable	ADJ
gujaf-137	13	9	to	to	ADP
gujaf-137	13	10	listed	list	VERB
gujaf-137	13	11	organizations	organization	NOUN
gujaf-137	13	12	in	in	ADP
gujaf-137	13	13	nigeria	nigeria	PROPN
gujaf-137	13	14	.	.	PUNCT
gujaf-137	14	1	the	the	DET
gujaf-137	14	2	research	research	NOUN
gujaf-137	14	3	utilized	utilize	VERB
gujaf-137	14	4	only	only	ADV
gujaf-137	14	5	six	six	NUM
gujaf-137	14	6	proxies	proxy	NOUN
gujaf-137	14	7	of	of	ADP
gujaf-137	14	8	board	board	NOUN
gujaf-137	14	9	power	power	NOUN
gujaf-137	14	10	which	which	PRON
gujaf-137	14	11	is	be	AUX
gujaf-137	14	12	a	a	DET
gujaf-137	14	13	limiting	limit	VERB
gujaf-137	14	14	factor	factor	NOUN
gujaf-137	14	15	,	,	PUNCT
gujaf-137	14	16	and	and	CCONJ
gujaf-137	14	17	the	the	DET
gujaf-137	14	18	result	result	NOUN
gujaf-137	14	19	of	of	ADP
gujaf-137	14	20	the	the	DET
gujaf-137	14	21	mailto:usmanabbas1991@kasu.edu.ng	mailto:usmanabbas1991@kasu.edu.ng	DET
gujaf-137	14	22	mailto:shehu.hassan@fukashere.edu.ng	mailto:shehu.hassan@fukashere.edu.ng	NUM
gujaf-137	14	23	2	2	NUM
gujaf-137	14	24	study	study	NOUN
gujaf-137	14	25	might	might	AUX
gujaf-137	14	26	vary	vary	VERB
gujaf-137	14	27	if	if	SCONJ
gujaf-137	14	28	other	other	ADJ
gujaf-137	14	29	substitutions	substitution	NOUN
gujaf-137	14	30	of	of	ADP
gujaf-137	14	31	board	board	NOUN
gujaf-137	14	32	power	power	NOUN
gujaf-137	14	33	are	be	AUX
gujaf-137	14	34	utilized	utilize	VERB
gujaf-137	14	35	.	.	PUNCT
gujaf-137	15	1	moreover	moreover	ADV
gujaf-137	15	2	,	,	PUNCT
gujaf-137	15	3	the	the	DET
gujaf-137	15	4	research	research	NOUN
gujaf-137	15	5	did	do	AUX
gujaf-137	15	6	not	not	PART
gujaf-137	15	7	capture	capture	VERB
gujaf-137	15	8	the	the	DET
gujaf-137	15	9	financial	financial	ADJ
gujaf-137	15	10	sector	sector	NOUN
gujaf-137	15	11	of	of	ADP
gujaf-137	15	12	nigerian	nigerian	ADJ
gujaf-137	15	13	economy	economy	NOUN
gujaf-137	15	14	for	for	ADP
gujaf-137	15	15	the	the	DET
gujaf-137	15	16	reason	reason	NOUN
gujaf-137	15	17	that	that	PRON
gujaf-137	15	18	the	the	DET
gujaf-137	15	19	unethical	unethical	ADJ
gujaf-137	15	20	accounting	accounting	NOUN
gujaf-137	15	21	model	model	NOUN
gujaf-137	15	22	utilized	utilize	VERB
gujaf-137	15	23	of	of	ADP
gujaf-137	15	24	collins	collins	PROPN
gujaf-137	15	25	et	et	PROPN
gujaf-137	15	26	al	al	PROPN
gujaf-137	15	27	(	(	PUNCT
gujaf-137	15	28	2017	2017	NUM
gujaf-137	15	29	)	)	PUNCT
gujaf-137	15	30	has	have	VERB
gujaf-137	15	31	elements	element	NOUN
gujaf-137	15	32	which	which	PRON
gujaf-137	15	33	are	be	AUX
gujaf-137	15	34	only	only	ADV
gujaf-137	15	35	relevant	relevant	ADJ
gujaf-137	15	36	to	to	ADP
gujaf-137	15	37	non	non	ADJ
gujaf-137	15	38	-	-	ADJ
gujaf-137	15	39	financial	financial	ADJ
gujaf-137	15	40	corporations	corporation	NOUN
gujaf-137	15	41	.	.	PUNCT
gujaf-137	16	1	if	if	SCONJ
gujaf-137	16	2	other	other	ADJ
gujaf-137	16	3	models	model	NOUN
gujaf-137	16	4	of	of	ADP
gujaf-137	16	5	unethical	unethical	ADJ
gujaf-137	16	6	accounting	accounting	NOUN
gujaf-137	16	7	that	that	PRON
gujaf-137	16	8	can	can	AUX
gujaf-137	16	9	capture	capture	VERB
gujaf-137	16	10	the	the	DET
gujaf-137	16	11	financial	financial	ADJ
gujaf-137	16	12	industry	industry	NOUN
gujaf-137	16	13	are	be	AUX
gujaf-137	16	14	applied	apply	VERB
gujaf-137	16	15	,	,	PUNCT
gujaf-137	16	16	the	the	DET
gujaf-137	16	17	outcome	outcome	NOUN
gujaf-137	16	18	of	of	ADP
gujaf-137	16	19	research	research	NOUN
gujaf-137	16	20	may	may	AUX
gujaf-137	16	21	had	have	AUX
gujaf-137	16	22	been	be	AUX
gujaf-137	16	23	changed	change	VERB
gujaf-137	16	24	.	.	PUNCT
gujaf-137	17	1	keyword	keyword	NOUN
gujaf-137	17	2	:	:	PUNCT
gujaf-137	17	3	board	board	NOUN
gujaf-137	17	4	power	power	NOUN
gujaf-137	17	5	,	,	PUNCT
gujaf-137	17	6	unethical	unethical	ADJ
gujaf-137	17	7	accounting	accounting	NOUN
gujaf-137	17	8	,	,	PUNCT
gujaf-137	17	9	ethnicity	ethnicity	NOUN
gujaf-137	17	10	and	and	CCONJ
gujaf-137	17	11	capability	capability	NOUN
gujaf-137	17	12	1	1	NUM
gujaf-137	17	13	.	.	PUNCT
gujaf-137	17	14	introduction	introduction	NOUN
gujaf-137	17	15	even	even	ADV
gujaf-137	17	16	though	though	SCONJ
gujaf-137	17	17	creative	creative	ADJ
gujaf-137	17	18	accounting	accounting	NOUN
gujaf-137	17	19	is	be	AUX
gujaf-137	17	20	legitimate	legitimate	ADJ
gujaf-137	17	21	,	,	PUNCT
gujaf-137	17	22	it	it	PRON
gujaf-137	17	23	is	be	AUX
gujaf-137	17	24	perceived	perceive	VERB
gujaf-137	17	25	as	as	ADP
gujaf-137	17	26	unprincipled	unprincipled	ADJ
gujaf-137	17	27	since	since	SCONJ
gujaf-137	17	28	it	it	PRON
gujaf-137	17	29	spoils	spoil	VERB
gujaf-137	17	30	the	the	DET
gujaf-137	17	31	integrity	integrity	NOUN
gujaf-137	17	32	of	of	ADP
gujaf-137	17	33	organizations	organization	NOUN
gujaf-137	17	34	and	and	CCONJ
gujaf-137	17	35	capital	capital	NOUN
gujaf-137	17	36	market	market	NOUN
gujaf-137	17	37	.	.	PUNCT
gujaf-137	18	1	it	it	PRON
gujaf-137	18	2	is	be	AUX
gujaf-137	18	3	immoral	immoral	ADJ
gujaf-137	18	4	as	as	SCONJ
gujaf-137	18	5	the	the	DET
gujaf-137	18	6	management	management	NOUN
gujaf-137	18	7	’s	’s	PART
gujaf-137	18	8	intention	intention	NOUN
gujaf-137	18	9	is	be	AUX
gujaf-137	18	10	to	to	PART
gujaf-137	18	11	mislead	mislead	VERB
gujaf-137	18	12	numerous	numerous	ADJ
gujaf-137	18	13	parties	party	NOUN
gujaf-137	18	14	or	or	CCONJ
gujaf-137	18	15	to	to	PART
gujaf-137	18	16	stimulate	stimulate	VERB
gujaf-137	18	17	contractual	contractual	ADJ
gujaf-137	18	18	outcomes	outcome	NOUN
gujaf-137	18	19	by	by	ADP
gujaf-137	18	20	manipulating	manipulate	VERB
gujaf-137	18	21	the	the	DET
gujaf-137	18	22	corporation	corporation	NOUN
gujaf-137	18	23	’s	’s	PART
gujaf-137	18	24	books	book	NOUN
gujaf-137	18	25	(	(	PUNCT
gujaf-137	18	26	healy	healy	PROPN
gujaf-137	18	27	&	&	CCONJ
gujaf-137	18	28	wahlen	wahlen	PROPN
gujaf-137	18	29	,	,	PUNCT
gujaf-137	18	30	1999	1999	NUM
gujaf-137	18	31	)	)	PUNCT
gujaf-137	18	32	.	.	PUNCT
gujaf-137	19	1	the	the	DET
gujaf-137	19	2	serious	serious	ADJ
gujaf-137	19	3	issue	issue	NOUN
gujaf-137	19	4	in	in	ADP
gujaf-137	19	5	numeral	numeral	ADJ
gujaf-137	19	6	corporate	corporate	ADJ
gujaf-137	19	7	collapses	collapse	NOUN
gujaf-137	19	8	was	be	AUX
gujaf-137	19	9	the	the	DET
gujaf-137	19	10	habit	habit	NOUN
gujaf-137	19	11	of	of	ADP
gujaf-137	19	12	creative	creative	ADJ
gujaf-137	19	13	and	and	CCONJ
gujaf-137	19	14	manipulative	manipulative	ADJ
gujaf-137	19	15	accounting	accounting	NOUN
gujaf-137	19	16	practices	practice	NOUN
gujaf-137	19	17	to	to	PART
gujaf-137	19	18	alter	alter	VERB
gujaf-137	19	19	reported	report	VERB
gujaf-137	19	20	profitability	profitability	NOUN
gujaf-137	19	21	and	and	CCONJ
gujaf-137	19	22	indebtedness	indebtedness	NOUN
gujaf-137	19	23	.	.	PUNCT
gujaf-137	20	1	it	it	PRON
gujaf-137	20	2	has	have	AUX
gujaf-137	20	3	been	be	AUX
gujaf-137	20	4	a	a	DET
gujaf-137	20	5	challenge	challenge	NOUN
gujaf-137	20	6	for	for	ADP
gujaf-137	20	7	boards	board	NOUN
gujaf-137	20	8	,	,	PUNCT
gujaf-137	20	9	companies	company	NOUN
gujaf-137	20	10	,	,	PUNCT
gujaf-137	20	11	investors	investor	NOUN
gujaf-137	20	12	and	and	CCONJ
gujaf-137	20	13	regulatory	regulatory	ADJ
gujaf-137	20	14	bodies	body	NOUN
gujaf-137	20	15	worldwide	worldwide	ADV
gujaf-137	20	16	to	to	PART
gujaf-137	20	17	addressed	address	VERB
gujaf-137	20	18	the	the	DET
gujaf-137	20	19	issue	issue	NOUN
gujaf-137	20	20	of	of	ADP
gujaf-137	20	21	unethical	unethical	ADJ
gujaf-137	20	22	accounting	accounting	NOUN
gujaf-137	20	23	through	through	ADP
gujaf-137	20	24	negative	negative	ADJ
gujaf-137	20	25	earnings	earning	NOUN
gujaf-137	20	26	management	management	NOUN
gujaf-137	20	27	which	which	PRON
gujaf-137	20	28	led	lead	VERB
gujaf-137	20	29	to	to	ADP
gujaf-137	20	30	inefficiencies	inefficiency	NOUN
gujaf-137	20	31	,	,	PUNCT
gujaf-137	20	32	scandals	scandal	NOUN
gujaf-137	20	33	and	and	CCONJ
gujaf-137	20	34	collapsed	collapse	VERB
gujaf-137	20	35	of	of	ADP
gujaf-137	20	36	many	many	ADJ
gujaf-137	20	37	giant	giant	ADJ
gujaf-137	20	38	and	and	CCONJ
gujaf-137	20	39	up	up	ADV
gujaf-137	20	40	-	-	PUNCT
gujaf-137	20	41	coming	come	VERB
gujaf-137	20	42	companies	company	NOUN
gujaf-137	20	43	such	such	ADJ
gujaf-137	20	44	as	as	ADP
gujaf-137	20	45	xerox	xerox	PROPN
gujaf-137	20	46	in	in	ADP
gujaf-137	20	47	2000	2000	NUM
gujaf-137	20	48	,	,	PUNCT
gujaf-137	20	49	enron	enron	PROPN
gujaf-137	20	50	in	in	ADP
gujaf-137	20	51	2001	2001	NUM
gujaf-137	20	52	(	(	PUNCT
gujaf-137	20	53	us	us	PROPN
gujaf-137	20	54	)	)	PUNCT
gujaf-137	20	55	,	,	PUNCT
gujaf-137	20	56	worldcom	worldcom	PROPN
gujaf-137	20	57	in	in	ADP
gujaf-137	20	58	2002	2002	NUM
gujaf-137	20	59	(	(	PUNCT
gujaf-137	20	60	us)circumstances	us)circumstance	NOUN
gujaf-137	20	61	of	of	ADP
gujaf-137	20	62	mishandling	mishandle	VERB
gujaf-137	20	63	of	of	ADP
gujaf-137	20	64	wealth	wealth	NOUN
gujaf-137	20	65	and	and	CCONJ
gujaf-137	20	66	various	various	ADJ
gujaf-137	20	67	other	other	ADJ
gujaf-137	20	68	ones	one	NOUN
gujaf-137	20	69	.	.	PUNCT
gujaf-137	21	1	as	as	ADP
gujaf-137	21	2	accounting	accounting	NOUN
gujaf-137	21	3	forms	form	NOUN
gujaf-137	21	4	,	,	PUNCT
gujaf-137	21	5	a	a	DET
gujaf-137	21	6	fundamental	fundamental	ADJ
gujaf-137	21	7	component	component	NOUN
gujaf-137	21	8	of	of	ADP
gujaf-137	21	9	any	any	DET
gujaf-137	21	10	business	business	NOUN
gujaf-137	21	11	achievement	achievement	NOUN
gujaf-137	21	12	or	or	CCONJ
gujaf-137	21	13	otherwise	otherwise	ADV
gujaf-137	21	14	,	,	PUNCT
gujaf-137	21	15	its	its	PRON
gujaf-137	21	16	main	main	ADJ
gujaf-137	21	17	role	role	NOUN
gujaf-137	21	18	is	be	AUX
gujaf-137	21	19	critical	critical	ADJ
gujaf-137	21	20	in	in	ADP
gujaf-137	21	21	understanding	understand	VERB
gujaf-137	21	22	such	such	ADJ
gujaf-137	21	23	scandals	scandal	NOUN
gujaf-137	21	24	which	which	PRON
gujaf-137	21	25	have	have	AUX
gujaf-137	21	26	cost	cost	NOUN
gujaf-137	21	27	stakeholders	stakeholder	NOUN
gujaf-137	21	28	millions	million	NOUN
gujaf-137	21	29	of	of	ADP
gujaf-137	21	30	money	money	NOUN
gujaf-137	21	31	in	in	ADP
gujaf-137	21	32	naira	naira	PROPN
gujaf-137	21	33	,	,	PUNCT
gujaf-137	21	34	dollars	dollar	NOUN
gujaf-137	21	35	and	and	CCONJ
gujaf-137	21	36	other	other	ADJ
gujaf-137	21	37	currencies	currency	NOUN
gujaf-137	21	38	and	and	CCONJ
gujaf-137	21	39	in	in	ADP
gujaf-137	21	40	some	some	DET
gujaf-137	21	41	scenarios	scenario	NOUN
gujaf-137	21	42	,	,	PUNCT
gujaf-137	21	43	imposing	impose	VERB
gujaf-137	21	44	sadness	sadness	NOUN
gujaf-137	21	45	on	on	ADP
gujaf-137	21	46	millions	million	NOUN
gujaf-137	21	47	of	of	ADP
gujaf-137	21	48	individuals	individual	NOUN
gujaf-137	21	49	(	(	PUNCT
gujaf-137	21	50	julius	julius	PROPN
gujaf-137	21	51	&	&	CCONJ
gujaf-137	21	52	marte	marte	PROPN
gujaf-137	21	53	,	,	PUNCT
gujaf-137	21	54	2015	2015	NUM
gujaf-137	21	55	)	)	PUNCT
gujaf-137	21	56	.	.	PUNCT
gujaf-137	22	1	the	the	DET
gujaf-137	22	2	board	board	NOUN
gujaf-137	22	3	of	of	ADP
gujaf-137	22	4	directors	director	NOUN
gujaf-137	22	5	in	in	ADP
gujaf-137	22	6	firms	firm	NOUN
gujaf-137	22	7	serves	serve	VERB
gujaf-137	22	8	as	as	ADP
gujaf-137	22	9	a	a	DET
gujaf-137	22	10	watch	watch	ADJ
gujaf-137	22	11	man	man	NOUN
gujaf-137	22	12	to	to	PART
gujaf-137	22	13	ensure	ensure	VERB
gujaf-137	22	14	adequate	adequate	ADJ
gujaf-137	22	15	monitoring	monitoring	NOUN
gujaf-137	22	16	and	and	CCONJ
gujaf-137	22	17	control	control	NOUN
gujaf-137	22	18	of	of	ADP
gujaf-137	22	19	management	management	NOUN
gujaf-137	22	20	opportunistic	opportunistic	ADJ
gujaf-137	22	21	behavior	behavior	NOUN
gujaf-137	22	22	towards	towards	ADP
gujaf-137	22	23	unethical	unethical	ADJ
gujaf-137	22	24	accounting	accounting	NOUN
gujaf-137	22	25	.	.	PUNCT
gujaf-137	23	1	the	the	DET
gujaf-137	23	2	board	board	NOUN
gujaf-137	23	3	discharges	discharge	VERB
gujaf-137	23	4	this	this	DET
gujaf-137	23	5	responsibility	responsibility	NOUN
gujaf-137	23	6	through	through	ADP
gujaf-137	23	7	the	the	DET
gujaf-137	23	8	corporate	corporate	ADJ
gujaf-137	23	9	board	board	NOUN
gujaf-137	23	10	powers	power	NOUN
gujaf-137	23	11	vested	vest	VERB
gujaf-137	23	12	on	on	ADP
gujaf-137	23	13	it	it	PRON
gujaf-137	23	14	which	which	PRON
gujaf-137	23	15	include	include	VERB
gujaf-137	23	16	but	but	CCONJ
gujaf-137	23	17	not	not	PART
gujaf-137	23	18	limited	limit	VERB
gujaf-137	23	19	to	to	ADP
gujaf-137	23	20	ensuring	ensure	VERB
gujaf-137	23	21	gender	gender	NOUN
gujaf-137	23	22	diverse	diverse	PROPN
gujaf-137	23	23	board	board	NOUN
gujaf-137	23	24	,	,	PUNCT
gujaf-137	23	25	ethnicity	ethnicity	NOUN
gujaf-137	23	26	,	,	PUNCT
gujaf-137	23	27	reputation	reputation	NOUN
gujaf-137	23	28	,	,	PUNCT
gujaf-137	23	29	inclusion	inclusion	NOUN
gujaf-137	23	30	of	of	ADP
gujaf-137	23	31	various	various	ADJ
gujaf-137	23	32	nationalities	nationality	NOUN
gujaf-137	23	33	as	as	ADP
gujaf-137	23	34	directors	director	NOUN
gujaf-137	23	35	,	,	PUNCT
gujaf-137	23	36	formulation	formulation	NOUN
gujaf-137	23	37	of	of	ADP
gujaf-137	23	38	risk	risk	NOUN
gujaf-137	23	39	management	management	NOUN
gujaf-137	23	40	committee	committee	NOUN
gujaf-137	23	41	of	of	ADP
gujaf-137	23	42	members	member	NOUN
gujaf-137	23	43	with	with	ADP
gujaf-137	23	44	assessment	assessment	NOUN
gujaf-137	23	45	and	and	CCONJ
gujaf-137	23	46	management	management	NOUN
gujaf-137	23	47	knowledge	knowledge	NOUN
gujaf-137	23	48	,	,	PUNCT
gujaf-137	23	49	skills	skill	NOUN
gujaf-137	23	50	and	and	CCONJ
gujaf-137	23	51	experience	experience	NOUN
gujaf-137	23	52	,	,	PUNCT
gujaf-137	23	53	and	and	CCONJ
gujaf-137	23	54	lastly	lastly	ADV
gujaf-137	23	55	,	,	PUNCT
gujaf-137	23	56	appointment	appointment	NOUN
gujaf-137	23	57	of	of	ADP
gujaf-137	23	58	experienced	experienced	ADJ
gujaf-137	23	59	members	member	NOUN
gujaf-137	23	60	.	.	PUNCT
gujaf-137	24	1	these	these	DET
gujaf-137	24	2	apparatuses	apparatus	NOUN
gujaf-137	24	3	may	may	AUX
gujaf-137	24	4	prevail	prevail	VERB
gujaf-137	24	5	the	the	DET
gujaf-137	24	6	boards	board	NOUN
gujaf-137	24	7	’	'	PUNCT
gujaf-137	24	8	role	role	NOUN
gujaf-137	24	9	in	in	ADP
gujaf-137	24	10	detecting	detect	VERB
gujaf-137	24	11	and	and	CCONJ
gujaf-137	24	12	curbing	curb	VERB
gujaf-137	24	13	earnings	earning	NOUN
gujaf-137	24	14	management	management	NOUN
gujaf-137	24	15	in	in	ADP
gujaf-137	24	16	listed	list	VERB
gujaf-137	24	17	companies	company	NOUN
gujaf-137	24	18	in	in	ADP
gujaf-137	24	19	nigeria	nigeria	PROPN
gujaf-137	24	20	especially	especially	ADV
gujaf-137	24	21	with	with	ADP
gujaf-137	24	22	the	the	DET
gujaf-137	24	23	existence	existence	NOUN
gujaf-137	24	24	of	of	ADP
gujaf-137	24	25	audit	audit	NOUN
gujaf-137	24	26	committee	committee	NOUN
gujaf-137	24	27	.	.	PUNCT
gujaf-137	25	1	also	also	ADV
gujaf-137	25	2	,	,	PUNCT
gujaf-137	25	3	studies	study	NOUN
gujaf-137	25	4	tend	tend	VERB
gujaf-137	25	5	to	to	PART
gujaf-137	25	6	neglect	neglect	VERB
gujaf-137	25	7	the	the	DET
gujaf-137	25	8	importance	importance	NOUN
gujaf-137	25	9	of	of	ADP
gujaf-137	25	10	the	the	DET
gujaf-137	25	11	presence	presence	NOUN
gujaf-137	25	12	of	of	ADP
gujaf-137	25	13	nigerian	nigerian	ADJ
gujaf-137	25	14	assorted	assort	VERB
gujaf-137	25	15	ethnic	ethnic	ADJ
gujaf-137	25	16	groups	group	NOUN
gujaf-137	25	17	on	on	ADP
gujaf-137	25	18	the	the	DET
gujaf-137	25	19	board	board	NOUN
gujaf-137	25	20	,	,	PUNCT
gujaf-137	25	21	the	the	DET
gujaf-137	25	22	presence	presence	NOUN
gujaf-137	25	23	of	of	ADP
gujaf-137	25	24	same	same	ADJ
gujaf-137	25	25	or	or	CCONJ
gujaf-137	25	26	closely	closely	ADV
gujaf-137	25	27	related	relate	VERB
gujaf-137	25	28	ethnic	ethnic	ADJ
gujaf-137	25	29	clusters	cluster	NOUN
gujaf-137	25	30	on	on	ADP
gujaf-137	25	31	the	the	DET
gujaf-137	25	32	board	board	NOUN
gujaf-137	25	33	may	may	AUX
gujaf-137	25	34	greatly	greatly	ADV
gujaf-137	25	35	contribute	contribute	VERB
gujaf-137	25	36	in	in	ADP
gujaf-137	25	37	committing	commit	VERB
gujaf-137	25	38	earnings	earning	NOUN
gujaf-137	25	39	manipulation	manipulation	NOUN
gujaf-137	25	40	in	in	ADP
gujaf-137	25	41	listed	list	VERB
gujaf-137	25	42	companies	company	NOUN
gujaf-137	25	43	of	of	ADP
gujaf-137	25	44	nigeria	nigeria	PROPN
gujaf-137	25	45	due	due	ADP
gujaf-137	25	46	to	to	ADP
gujaf-137	25	47	individuals	individual	NOUN
gujaf-137	25	48	attitude	attitude	NOUN
gujaf-137	25	49	toward	toward	ADP
gujaf-137	25	50	ethnicity	ethnicity	NOUN
gujaf-137	25	51	bigotry	bigotry	NOUN
gujaf-137	25	52	,	,	PUNCT
gujaf-137	25	53	there	there	PRON
gujaf-137	25	54	are	be	VERB
gujaf-137	25	55	a	a	DET
gujaf-137	25	56	lot	lot	NOUN
gujaf-137	25	57	of	of	ADP
gujaf-137	25	58	boards	board	NOUN
gujaf-137	25	59	in	in	ADP
gujaf-137	25	60	the	the	DET
gujaf-137	25	61	listed	list	VERB
gujaf-137	25	62	firms	firm	NOUN
gujaf-137	25	63	of	of	ADP
gujaf-137	25	64	nigeria	nigeria	PRON
gujaf-137	25	65	that	that	PRON
gujaf-137	25	66	have	have	VERB
gujaf-137	25	67	no	no	DET
gujaf-137	25	68	diverse	diverse	ADJ
gujaf-137	25	69	ethnic	ethnic	ADJ
gujaf-137	25	70	groups	group	NOUN
gujaf-137	25	71	3	3	NUM
gujaf-137	25	72	especially	especially	ADV
gujaf-137	25	73	with	with	ADP
gujaf-137	25	74	representation	representation	NOUN
gujaf-137	25	75	from	from	ADP
gujaf-137	25	76	the	the	DET
gujaf-137	25	77	three	three	NUM
gujaf-137	25	78	major	major	ADJ
gujaf-137	25	79	ethnic	ethnic	ADJ
gujaf-137	25	80	groups	group	NOUN
gujaf-137	25	81	(	(	PUNCT
gujaf-137	25	82	hausa	hausa	NOUN
gujaf-137	25	83	/	/	SYM
gujaf-137	25	84	fulani	fulani	PROPN
gujaf-137	25	85	,	,	PUNCT
gujaf-137	25	86	yoruba	yoruba	PROPN
gujaf-137	25	87	and	and	CCONJ
gujaf-137	25	88	igbo	igbo	PROPN
gujaf-137	25	89	)	)	PUNCT
gujaf-137	25	90	and	and	CCONJ
gujaf-137	25	91	some	some	DET
gujaf-137	25	92	minor	minor	ADJ
gujaf-137	25	93	ethnic	ethnic	ADJ
gujaf-137	25	94	groups	group	NOUN
gujaf-137	25	95	in	in	ADP
gujaf-137	25	96	nigeria	nigeria	PROPN
gujaf-137	25	97	and	and	CCONJ
gujaf-137	25	98	this	this	PRON
gujaf-137	25	99	is	be	AUX
gujaf-137	25	100	a	a	DET
gujaf-137	25	101	big	big	ADJ
gujaf-137	25	102	problem	problem	NOUN
gujaf-137	25	103	as	as	SCONJ
gujaf-137	25	104	some	some	DET
gujaf-137	25	105	companies	company	NOUN
gujaf-137	25	106	that	that	PRON
gujaf-137	25	107	collapsed	collapse	VERB
gujaf-137	25	108	in	in	ADP
gujaf-137	25	109	previous	previous	ADJ
gujaf-137	25	110	decades	decade	NOUN
gujaf-137	25	111	due	due	ADJ
gujaf-137	25	112	to	to	ADP
gujaf-137	25	113	management	management	NOUN
gujaf-137	25	114	opportunistic	opportunistic	ADJ
gujaf-137	25	115	behavior	behavior	NOUN
gujaf-137	25	116	have	have	VERB
gujaf-137	25	117	no	no	DET
gujaf-137	25	118	high	high	ADJ
gujaf-137	25	119	diverse	diverse	ADJ
gujaf-137	25	120	ethnic	ethnic	ADJ
gujaf-137	25	121	group	group	NOUN
gujaf-137	25	122	representation	representation	NOUN
gujaf-137	25	123	on	on	ADP
gujaf-137	25	124	their	their	PRON
gujaf-137	25	125	boards	board	NOUN
gujaf-137	25	126	.	.	PUNCT
gujaf-137	26	1	companies	company	NOUN
gujaf-137	26	2	have	have	AUX
gujaf-137	26	3	been	be	AUX
gujaf-137	26	4	collapsing	collapse	VERB
gujaf-137	26	5	for	for	ADP
gujaf-137	26	6	many	many	ADJ
gujaf-137	26	7	years	year	NOUN
gujaf-137	26	8	because	because	SCONJ
gujaf-137	26	9	of	of	ADP
gujaf-137	26	10	various	various	ADJ
gujaf-137	26	11	scandals	scandal	NOUN
gujaf-137	26	12	committed	commit	VERB
gujaf-137	26	13	by	by	ADP
gujaf-137	26	14	their	their	PRON
gujaf-137	26	15	management	management	NOUN
gujaf-137	26	16	.	.	PUNCT
gujaf-137	27	1	even	even	ADV
gujaf-137	27	2	though	though	SCONJ
gujaf-137	27	3	the	the	DET
gujaf-137	27	4	boards	board	NOUN
gujaf-137	27	5	are	be	AUX
gujaf-137	27	6	in	in	ADP
gujaf-137	27	7	existence	existence	NOUN
gujaf-137	27	8	,	,	PUNCT
gujaf-137	27	9	many	many	ADJ
gujaf-137	27	10	cg	cg	NOUN
gujaf-137	27	11	codes	code	NOUN
gujaf-137	27	12	had	have	AUX
gujaf-137	27	13	been	be	AUX
gujaf-137	27	14	adopted	adopt	VERB
gujaf-137	27	15	,	,	PUNCT
gujaf-137	27	16	implemented	implement	VERB
gujaf-137	27	17	,	,	PUNCT
gujaf-137	27	18	and	and	CCONJ
gujaf-137	27	19	even	even	ADV
gujaf-137	27	20	improved	improve	VERB
gujaf-137	27	21	severally	severally	ADV
gujaf-137	27	22	.	.	PUNCT
gujaf-137	28	1	a	a	DET
gujaf-137	28	2	lot	lot	NOUN
gujaf-137	28	3	of	of	ADP
gujaf-137	28	4	laws	law	NOUN
gujaf-137	28	5	(	(	PUNCT
gujaf-137	28	6	such	such	ADJ
gujaf-137	28	7	as	as	ADP
gujaf-137	28	8	cama	cama	NOUN
gujaf-137	28	9	)	)	PUNCT
gujaf-137	28	10	have	have	AUX
gujaf-137	28	11	been	be	AUX
gujaf-137	28	12	enacted	enact	VERB
gujaf-137	28	13	amended	amend	VERB
gujaf-137	28	14	many	many	ADJ
gujaf-137	28	15	times	time	NOUN
gujaf-137	28	16	,	,	PUNCT
gujaf-137	28	17	policies	policy	NOUN
gujaf-137	28	18	,	,	PUNCT
gujaf-137	28	19	guidelines	guideline	NOUN
gujaf-137	28	20	,	,	PUNCT
gujaf-137	28	21	standards	standard	NOUN
gujaf-137	28	22	,	,	PUNCT
gujaf-137	28	23	and	and	CCONJ
gujaf-137	28	24	rules	rule	NOUN
gujaf-137	28	25	and	and	CCONJ
gujaf-137	28	26	regulation	regulation	NOUN
gujaf-137	28	27	have	have	AUX
gujaf-137	28	28	been	be	AUX
gujaf-137	28	29	in	in	ADP
gujaf-137	28	30	place	place	NOUN
gujaf-137	28	31	to	to	PART
gujaf-137	28	32	ensure	ensure	VERB
gujaf-137	28	33	best	good	ADJ
gujaf-137	28	34	corporate	corporate	ADJ
gujaf-137	28	35	practice	practice	NOUN
gujaf-137	28	36	and	and	CCONJ
gujaf-137	28	37	prevent	prevent	VERB
gujaf-137	28	38	managers	manager	NOUN
gujaf-137	28	39	from	from	ADP
gujaf-137	28	40	committing	commit	VERB
gujaf-137	28	41	earnings	earning	NOUN
gujaf-137	28	42	manipulation	manipulation	NOUN
gujaf-137	28	43	,	,	PUNCT
gujaf-137	28	44	but	but	CCONJ
gujaf-137	28	45	the	the	DET
gujaf-137	28	46	management	management	NOUN
gujaf-137	28	47	still	still	ADV
gujaf-137	28	48	find	find	VERB
gujaf-137	28	49	various	various	ADJ
gujaf-137	28	50	loopholes	loophole	NOUN
gujaf-137	28	51	and	and	CCONJ
gujaf-137	28	52	ways	way	NOUN
gujaf-137	28	53	of	of	ADP
gujaf-137	28	54	managing	manage	VERB
gujaf-137	28	55	earnings	earning	NOUN
gujaf-137	28	56	.	.	PUNCT
gujaf-137	29	1	studies	study	NOUN
gujaf-137	29	2	conducted	conduct	VERB
gujaf-137	29	3	on	on	ADP
gujaf-137	29	4	the	the	DET
gujaf-137	29	5	subject	subject	NOUN
gujaf-137	29	6	matter	matter	NOUN
gujaf-137	29	7	recommended	recommend	VERB
gujaf-137	29	8	a	a	DET
gujaf-137	29	9	lot	lot	NOUN
gujaf-137	29	10	to	to	PART
gujaf-137	29	11	tackle	tackle	VERB
gujaf-137	29	12	the	the	DET
gujaf-137	29	13	issue	issue	NOUN
gujaf-137	29	14	of	of	ADP
gujaf-137	29	15	unethical	unethical	ADJ
gujaf-137	29	16	accounting	accounting	NOUN
gujaf-137	29	17	but	but	CCONJ
gujaf-137	29	18	all	all	PRON
gujaf-137	29	19	still	still	ADV
gujaf-137	29	20	in	in	ADP
gujaf-137	29	21	vain	vain	ADJ
gujaf-137	29	22	.	.	PUNCT
gujaf-137	30	1	however	however	ADV
gujaf-137	30	2	,	,	PUNCT
gujaf-137	30	3	the	the	DET
gujaf-137	30	4	researcher	researcher	NOUN
gujaf-137	30	5	believes	believe	VERB
gujaf-137	30	6	that	that	SCONJ
gujaf-137	30	7	studies	study	NOUN
gujaf-137	30	8	have	have	VERB
gujaf-137	30	9	to	to	PART
gujaf-137	30	10	look	look	VERB
gujaf-137	30	11	at	at	ADP
gujaf-137	30	12	the	the	DET
gujaf-137	30	13	problem	problem	NOUN
gujaf-137	30	14	beyond	beyond	ADP
gujaf-137	30	15	what	what	PRON
gujaf-137	30	16	is	be	AUX
gujaf-137	30	17	obvious	obvious	ADJ
gujaf-137	30	18	,	,	PUNCT
gujaf-137	30	19	beyond	beyond	ADP
gujaf-137	30	20	compliance	compliance	NOUN
gujaf-137	30	21	with	with	ADP
gujaf-137	30	22	corporate	corporate	ADJ
gujaf-137	30	23	governance	governance	NOUN
gujaf-137	30	24	code	code	NOUN
gujaf-137	30	25	,	,	PUNCT
gujaf-137	30	26	other	other	ADJ
gujaf-137	30	27	laws	law	NOUN
gujaf-137	30	28	/	/	SYM
gujaf-137	30	29	standards	standard	NOUN
gujaf-137	30	30	and	and	CCONJ
gujaf-137	30	31	the	the	DET
gujaf-137	30	32	direct	direct	ADJ
gujaf-137	30	33	relationship	relationship	NOUN
gujaf-137	30	34	that	that	PRON
gujaf-137	30	35	exist	exist	VERB
gujaf-137	30	36	between	between	ADP
gujaf-137	30	37	board	board	NOUN
gujaf-137	30	38	power	power	NOUN
gujaf-137	30	39	and	and	CCONJ
gujaf-137	30	40	unethical	unethical	ADJ
gujaf-137	30	41	accounting	accounting	NOUN
gujaf-137	30	42	.	.	PUNCT
gujaf-137	31	1	there	there	PRON
gujaf-137	31	2	is	be	VERB
gujaf-137	31	3	the	the	DET
gujaf-137	31	4	need	need	NOUN
gujaf-137	31	5	to	to	PART
gujaf-137	31	6	look	look	VERB
gujaf-137	31	7	at	at	ADP
gujaf-137	31	8	the	the	DET
gujaf-137	31	9	role	role	NOUN
gujaf-137	31	10	that	that	PRON
gujaf-137	31	11	diverse	diverse	ADJ
gujaf-137	31	12	nigerian	nigerian	ADJ
gujaf-137	31	13	ethnic	ethnic	ADJ
gujaf-137	31	14	groups	group	NOUN
gujaf-137	31	15	on	on	ADP
gujaf-137	31	16	board	board	NOUN
gujaf-137	31	17	play	play	NOUN
gujaf-137	31	18	on	on	ADP
gujaf-137	31	19	earnings	earning	NOUN
gujaf-137	31	20	management	management	NOUN
gujaf-137	31	21	.	.	PUNCT
gujaf-137	32	1	the	the	DET
gujaf-137	32	2	ac	ac	PROPN
gujaf-137	32	3	plays	play	VERB
gujaf-137	32	4	a	a	DET
gujaf-137	32	5	very	very	ADV
gujaf-137	32	6	key	key	ADJ
gujaf-137	32	7	role	role	NOUN
gujaf-137	32	8	in	in	ADP
gujaf-137	32	9	curtailing	curtail	VERB
gujaf-137	32	10	unethical	unethical	ADJ
gujaf-137	32	11	accounting	accounting	NOUN
gujaf-137	32	12	,	,	PUNCT
gujaf-137	32	13	the	the	DET
gujaf-137	32	14	researcher	researcher	NOUN
gujaf-137	32	15	assumes	assume	VERB
gujaf-137	32	16	that	that	SCONJ
gujaf-137	32	17	once	once	SCONJ
gujaf-137	32	18	the	the	DET
gujaf-137	32	19	audit	audit	NOUN
gujaf-137	32	20	committee	committee	NOUN
gujaf-137	32	21	is	be	AUX
gujaf-137	32	22	relieved	relieve	VERB
gujaf-137	32	23	of	of	ADP
gujaf-137	32	24	it	it	PRON
gujaf-137	32	25	responsibility	responsibility	NOUN
gujaf-137	32	26	of	of	ADP
gujaf-137	32	27	ensuring	ensure	VERB
gujaf-137	32	28	financial	financial	ADJ
gujaf-137	32	29	reporting	reporting	NOUN
gujaf-137	32	30	reliability	reliability	NOUN
gujaf-137	32	31	and	and	CCONJ
gujaf-137	32	32	quality	quality	NOUN
gujaf-137	32	33	,	,	PUNCT
gujaf-137	32	34	many	many	ADJ
gujaf-137	32	35	corporate	corporate	ADJ
gujaf-137	32	36	bodies	body	NOUN
gujaf-137	32	37	will	will	AUX
gujaf-137	32	38	collapsed	collapse	VERB
gujaf-137	32	39	due	due	ADJ
gujaf-137	32	40	to	to	PART
gujaf-137	32	41	undetected	undetected	ADJ
gujaf-137	32	42	scandals	scandal	NOUN
gujaf-137	32	43	because	because	SCONJ
gujaf-137	32	44	an	an	DET
gujaf-137	32	45	important	important	ADJ
gujaf-137	32	46	part	part	NOUN
gujaf-137	32	47	of	of	ADP
gujaf-137	32	48	the	the	DET
gujaf-137	32	49	board	board	NOUN
gujaf-137	32	50	which	which	PRON
gujaf-137	32	51	help	help	VERB
gujaf-137	32	52	in	in	ADP
gujaf-137	32	53	detecting	detect	VERB
gujaf-137	32	54	and	and	CCONJ
gujaf-137	32	55	mitigating	mitigate	VERB
gujaf-137	32	56	earnings	earning	NOUN
gujaf-137	32	57	manipulation	manipulation	NOUN
gujaf-137	32	58	has	have	AUX
gujaf-137	32	59	been	be	AUX
gujaf-137	32	60	eliminated	eliminate	VERB
gujaf-137	32	61	.	.	PUNCT
gujaf-137	33	1	however	however	ADV
gujaf-137	33	2	,	,	PUNCT
gujaf-137	33	3	few	few	ADJ
gujaf-137	33	4	studies	study	NOUN
gujaf-137	33	5	exist	exist	VERB
gujaf-137	33	6	especially	especially	ADV
gujaf-137	33	7	in	in	ADP
gujaf-137	33	8	nigeria	nigeria	PROPN
gujaf-137	33	9	on	on	ADP
gujaf-137	33	10	the	the	DET
gujaf-137	33	11	effect	effect	NOUN
gujaf-137	33	12	of	of	ADP
gujaf-137	33	13	board	board	NOUN
gujaf-137	33	14	ethnicity	ethnicity	NOUN
gujaf-137	33	15	,	,	PUNCT
gujaf-137	33	16	reputation	reputation	NOUN
gujaf-137	33	17	,	,	PUNCT
gujaf-137	33	18	nationality	nationality	NOUN
gujaf-137	33	19	,	,	PUNCT
gujaf-137	33	20	risk	risk	NOUN
gujaf-137	33	21	,	,	PUNCT
gujaf-137	33	22	and	and	CCONJ
gujaf-137	33	23	capability	capability	NOUN
gujaf-137	33	24	on	on	ADP
gujaf-137	33	25	the	the	DET
gujaf-137	33	26	unethical	unethical	ADJ
gujaf-137	33	27	accounting	accounting	NOUN
gujaf-137	33	28	of	of	ADP
gujaf-137	33	29	firms	firm	NOUN
gujaf-137	33	30	and	and	CCONJ
gujaf-137	33	31	their	their	PRON
gujaf-137	33	32	results	result	NOUN
gujaf-137	33	33	were	be	AUX
gujaf-137	33	34	diverse	diverse	ADJ
gujaf-137	33	35	.	.	PUNCT
gujaf-137	34	1	therefore	therefore	ADV
gujaf-137	34	2	,	,	PUNCT
gujaf-137	34	3	the	the	DET
gujaf-137	34	4	major	major	ADJ
gujaf-137	34	5	question	question	NOUN
gujaf-137	34	6	to	to	PART
gujaf-137	34	7	ask	ask	VERB
gujaf-137	34	8	now	now	ADV
gujaf-137	34	9	is	be	AUX
gujaf-137	34	10	:	:	PUNCT
gujaf-137	34	11	does	do	AUX
gujaf-137	34	12	board	board	VERB
gujaf-137	34	13	gender	gender	NOUN
gujaf-137	34	14	diversity	diversity	NOUN
gujaf-137	34	15	,	,	PUNCT
gujaf-137	34	16	ethnicity	ethnicity	NOUN
gujaf-137	34	17	,	,	PUNCT
gujaf-137	34	18	reputation	reputation	NOUN
gujaf-137	34	19	,	,	PUNCT
gujaf-137	34	20	nationality	nationality	NOUN
gujaf-137	34	21	,	,	PUNCT
gujaf-137	34	22	risk	risk	NOUN
gujaf-137	34	23	,	,	PUNCT
gujaf-137	34	24	capability	capability	NOUN
gujaf-137	34	25	,	,	PUNCT
gujaf-137	34	26	and	and	CCONJ
gujaf-137	34	27	audit	audit	NOUN
gujaf-137	34	28	committee	committee	NOUN
gujaf-137	34	29	influence	influence	NOUN
gujaf-137	34	30	unethical	unethical	ADJ
gujaf-137	34	31	accounting	accounting	NOUN
gujaf-137	34	32	of	of	ADP
gujaf-137	34	33	public	public	ADJ
gujaf-137	34	34	firms	firm	NOUN
gujaf-137	34	35	in	in	ADP
gujaf-137	34	36	nigeria	nigeria	PROPN
gujaf-137	34	37	?	?	PUNCT
gujaf-137	35	1	to	to	PART
gujaf-137	35	2	answer	answer	VERB
gujaf-137	35	3	the	the	DET
gujaf-137	35	4	question	question	NOUN
gujaf-137	35	5	,	,	PUNCT
gujaf-137	35	6	the	the	DET
gujaf-137	35	7	study	study	NOUN
gujaf-137	35	8	examined	examine	VERB
gujaf-137	35	9	the	the	DET
gujaf-137	35	10	effect	effect	NOUN
gujaf-137	35	11	of	of	ADP
gujaf-137	35	12	board	board	NOUN
gujaf-137	35	13	gender	gender	NOUN
gujaf-137	35	14	diversity	diversity	NOUN
gujaf-137	35	15	,	,	PUNCT
gujaf-137	35	16	ethnicity	ethnicity	NOUN
gujaf-137	35	17	,	,	PUNCT
gujaf-137	35	18	reputation	reputation	NOUN
gujaf-137	35	19	,	,	PUNCT
gujaf-137	35	20	nationality	nationality	NOUN
gujaf-137	35	21	,	,	PUNCT
gujaf-137	35	22	risk	risk	NOUN
gujaf-137	35	23	,	,	PUNCT
gujaf-137	35	24	capability	capability	NOUN
gujaf-137	35	25	,	,	PUNCT
gujaf-137	35	26	and	and	CCONJ
gujaf-137	35	27	audit	audit	NOUN
gujaf-137	35	28	committee	committee	NOUN
gujaf-137	35	29	on	on	ADP
gujaf-137	35	30	the	the	DET
gujaf-137	35	31	unethical	unethical	ADJ
gujaf-137	35	32	accounting	accounting	NOUN
gujaf-137	35	33	of	of	ADP
gujaf-137	35	34	public	public	ADJ
gujaf-137	35	35	firms	firm	NOUN
gujaf-137	35	36	in	in	ADP
gujaf-137	35	37	nigeria	nigeria	PROPN
gujaf-137	35	38	.	.	PUNCT
gujaf-137	36	1	in	in	ADP
gujaf-137	36	2	order	order	NOUN
gujaf-137	36	3	to	to	PART
gujaf-137	36	4	achieve	achieve	VERB
gujaf-137	36	5	the	the	DET
gujaf-137	36	6	objectives	objective	NOUN
gujaf-137	36	7	of	of	ADP
gujaf-137	36	8	the	the	DET
gujaf-137	36	9	study	study	NOUN
gujaf-137	36	10	,	,	PUNCT
gujaf-137	36	11	the	the	DET
gujaf-137	36	12	null	null	ADJ
gujaf-137	36	13	hypothesis	hypothesis	NOUN
gujaf-137	36	14	was	be	AUX
gujaf-137	36	15	formulated	formulate	VERB
gujaf-137	36	16	:	:	PUNCT
gujaf-137	36	17	board	board	NOUN
gujaf-137	36	18	gender	gender	NOUN
gujaf-137	36	19	diversity	diversity	NOUN
gujaf-137	36	20	,	,	PUNCT
gujaf-137	36	21	ethnicity	ethnicity	NOUN
gujaf-137	36	22	,	,	PUNCT
gujaf-137	36	23	reputation	reputation	NOUN
gujaf-137	36	24	,	,	PUNCT
gujaf-137	36	25	nationality	nationality	NOUN
gujaf-137	36	26	,	,	PUNCT
gujaf-137	36	27	risk	risk	NOUN
gujaf-137	36	28	,	,	PUNCT
gujaf-137	36	29	capability	capability	NOUN
gujaf-137	36	30	,	,	PUNCT
gujaf-137	36	31	and	and	CCONJ
gujaf-137	36	32	audit	audit	NOUN
gujaf-137	36	33	committee	committee	NOUN
gujaf-137	36	34	has	have	VERB
gujaf-137	36	35	no	no	DET
gujaf-137	36	36	significant	significant	ADJ
gujaf-137	36	37	effect	effect	NOUN
gujaf-137	36	38	on	on	ADP
gujaf-137	36	39	the	the	DET
gujaf-137	36	40	unethical	unethical	ADJ
gujaf-137	36	41	accounting	accounting	NOUN
gujaf-137	36	42	of	of	ADP
gujaf-137	36	43	public	public	ADJ
gujaf-137	36	44	firms	firm	NOUN
gujaf-137	36	45	in	in	ADP
gujaf-137	36	46	nigeria	nigeria	PROPN
gujaf-137	36	47	.	.	PUNCT
gujaf-137	37	1	the	the	DET
gujaf-137	37	2	study	study	NOUN
gujaf-137	37	3	covered	cover	VERB
gujaf-137	37	4	2010	2010	NUM
gujaf-137	37	5	-	-	SYM
gujaf-137	37	6	2019	2019	NUM
gujaf-137	37	7	as	as	ADP
gujaf-137	37	8	years	year	NOUN
gujaf-137	37	9	under	under	ADP
gujaf-137	37	10	study	study	NOUN
gujaf-137	37	11	,	,	PUNCT
gujaf-137	37	12	that	that	ADV
gujaf-137	37	13	is	is	ADV
gujaf-137	37	14	,	,	PUNCT
gujaf-137	37	15	10	10	NUM
gujaf-137	37	16	years	year	NOUN
gujaf-137	37	17	period	period	NOUN
gujaf-137	37	18	.	.	PUNCT
gujaf-137	38	1	4	4	NUM
gujaf-137	38	2	theoretically	theoretically	ADV
gujaf-137	38	3	,	,	PUNCT
gujaf-137	38	4	this	this	DET
gujaf-137	38	5	study	study	NOUN
gujaf-137	38	6	will	will	AUX
gujaf-137	38	7	be	be	AUX
gujaf-137	38	8	of	of	ADP
gujaf-137	38	9	great	great	ADJ
gujaf-137	38	10	benefit	benefit	NOUN
gujaf-137	38	11	in	in	ADP
gujaf-137	38	12	validating	validate	VERB
gujaf-137	38	13	tokenism	tokenism	NOUN
gujaf-137	38	14	/	/	SYM
gujaf-137	38	15	critical	critical	ADJ
gujaf-137	38	16	mass	mass	NOUN
gujaf-137	38	17	theory	theory	NOUN
gujaf-137	38	18	,	,	PUNCT
gujaf-137	38	19	social	social	ADJ
gujaf-137	38	20	capital	capital	NOUN
gujaf-137	38	21	theory	theory	NOUN
gujaf-137	38	22	,	,	PUNCT
gujaf-137	38	23	upper	upper	ADJ
gujaf-137	38	24	echelon	echelon	NOUN
gujaf-137	38	25	theory	theory	NOUN
gujaf-137	38	26	,	,	PUNCT
gujaf-137	38	27	efficient	efficient	ADJ
gujaf-137	38	28	contracting	contracting	NOUN
gujaf-137	38	29	theory	theory	NOUN
gujaf-137	38	30	,	,	PUNCT
gujaf-137	38	31	resource	resource	NOUN
gujaf-137	38	32	dependency	dependency	NOUN
gujaf-137	38	33	theory	theory	NOUN
gujaf-137	38	34	,	,	PUNCT
gujaf-137	38	35	signaling	signal	VERB
gujaf-137	38	36	theory	theory	NOUN
gujaf-137	38	37	,	,	PUNCT
gujaf-137	38	38	corporate	corporate	ADJ
gujaf-137	38	39	boards	board	NOUN
gujaf-137	38	40	and	and	CCONJ
gujaf-137	38	41	governance	governance	NOUN
gujaf-137	38	42	behavioral	behavioral	ADJ
gujaf-137	38	43	theory	theory	NOUN
gujaf-137	38	44	and	and	CCONJ
gujaf-137	38	45	human	human	ADJ
gujaf-137	38	46	capital	capital	NOUN
gujaf-137	38	47	theory	theory	NOUN
gujaf-137	38	48	as	as	SCONJ
gujaf-137	38	49	they	they	PRON
gujaf-137	38	50	were	be	AUX
gujaf-137	38	51	used	use	VERB
gujaf-137	38	52	in	in	ADP
gujaf-137	38	53	anchoring	anchor	VERB
gujaf-137	38	54	the	the	DET
gujaf-137	38	55	variables	variable	NOUN
gujaf-137	38	56	of	of	ADP
gujaf-137	38	57	this	this	DET
gujaf-137	38	58	study	study	NOUN
gujaf-137	38	59	which	which	PRON
gujaf-137	38	60	relate	relate	VERB
gujaf-137	38	61	to	to	ADP
gujaf-137	38	62	board	board	NOUN
gujaf-137	38	63	power	power	NOUN
gujaf-137	38	64	and	and	CCONJ
gujaf-137	38	65	unethical	unethical	ADJ
gujaf-137	38	66	accounting	accounting	NOUN
gujaf-137	38	67	.	.	PUNCT
gujaf-137	39	1	more	more	ADV
gujaf-137	39	2	so	so	ADV
gujaf-137	39	3	,	,	PUNCT
gujaf-137	39	4	the	the	DET
gujaf-137	39	5	attention	attention	NOUN
gujaf-137	39	6	of	of	ADP
gujaf-137	39	7	researchers	researcher	NOUN
gujaf-137	39	8	could	could	AUX
gujaf-137	39	9	be	be	AUX
gujaf-137	39	10	drawn	draw	VERB
gujaf-137	39	11	to	to	ADP
gujaf-137	39	12	the	the	DET
gujaf-137	39	13	importance	importance	NOUN
gujaf-137	39	14	of	of	ADP
gujaf-137	39	15	looking	look	VERB
gujaf-137	39	16	at	at	ADP
gujaf-137	39	17	the	the	DET
gujaf-137	39	18	diverse	diverse	ADJ
gujaf-137	39	19	ethnic	ethnic	ADJ
gujaf-137	39	20	groups	group	NOUN
gujaf-137	39	21	representation	representation	NOUN
gujaf-137	39	22	on	on	ADP
gujaf-137	39	23	boards	board	NOUN
gujaf-137	39	24	as	as	SCONJ
gujaf-137	39	25	it	it	PRON
gujaf-137	39	26	may	may	AUX
gujaf-137	39	27	play	play	VERB
gujaf-137	39	28	a	a	DET
gujaf-137	39	29	substantial	substantial	ADJ
gujaf-137	39	30	role	role	NOUN
gujaf-137	39	31	in	in	ADP
gujaf-137	39	32	unethical	unethical	ADJ
gujaf-137	39	33	accounting	accounting	NOUN
gujaf-137	39	34	.	.	PUNCT
gujaf-137	40	1	also	also	ADV
gujaf-137	40	2	,	,	PUNCT
gujaf-137	40	3	the	the	DET
gujaf-137	40	4	position	position	NOUN
gujaf-137	40	5	of	of	ADP
gujaf-137	40	6	considering	consider	VERB
gujaf-137	40	7	the	the	DET
gujaf-137	40	8	proportion	proportion	NOUN
gujaf-137	40	9	of	of	ADP
gujaf-137	40	10	ac	ac	PROPN
gujaf-137	40	11	members	member	NOUN
gujaf-137	40	12	that	that	PRON
gujaf-137	40	13	attended	attend	VERB
gujaf-137	40	14	meetings	meeting	NOUN
gujaf-137	40	15	as	as	SCONJ
gujaf-137	40	16	that	that	PRON
gujaf-137	40	17	may	may	AUX
gujaf-137	40	18	have	have	VERB
gujaf-137	40	19	a	a	DET
gujaf-137	40	20	significant	significant	ADJ
gujaf-137	40	21	influence	influence	NOUN
gujaf-137	40	22	in	in	ADP
gujaf-137	40	23	ensuring	ensure	VERB
gujaf-137	40	24	reliability	reliability	NOUN
gujaf-137	40	25	of	of	ADP
gujaf-137	40	26	financial	financial	ADJ
gujaf-137	40	27	reporting	reporting	NOUN
gujaf-137	40	28	.	.	PUNCT
gujaf-137	41	1	therefore	therefore	ADV
gujaf-137	41	2	,	,	PUNCT
gujaf-137	41	3	this	this	DET
gujaf-137	41	4	study	study	NOUN
gujaf-137	41	5	will	will	AUX
gujaf-137	41	6	be	be	AUX
gujaf-137	41	7	advantageous	advantageous	ADJ
gujaf-137	41	8	to	to	ADP
gujaf-137	41	9	scholars	scholar	NOUN
gujaf-137	41	10	when	when	SCONJ
gujaf-137	41	11	furthering	further	VERB
gujaf-137	41	12	on	on	ADP
gujaf-137	41	13	contemporary	contemporary	ADJ
gujaf-137	41	14	research	research	NOUN
gujaf-137	41	15	/	/	SYM
gujaf-137	41	16	body	body	NOUN
gujaf-137	41	17	of	of	ADP
gujaf-137	41	18	knowledge	knowledge	NOUN
gujaf-137	41	19	.	.	PUNCT
gujaf-137	42	1	practically	practically	ADV
gujaf-137	42	2	,	,	PUNCT
gujaf-137	42	3	the	the	DET
gujaf-137	42	4	study	study	NOUN
gujaf-137	42	5	will	will	AUX
gujaf-137	42	6	be	be	AUX
gujaf-137	42	7	of	of	ADP
gujaf-137	42	8	great	great	ADJ
gujaf-137	42	9	significance	significance	NOUN
gujaf-137	42	10	to	to	ADP
gujaf-137	42	11	the	the	DET
gujaf-137	42	12	management	management	NOUN
gujaf-137	42	13	and	and	CCONJ
gujaf-137	42	14	boards	board	NOUN
gujaf-137	42	15	of	of	ADP
gujaf-137	42	16	all	all	DET
gujaf-137	42	17	public	public	ADJ
gujaf-137	42	18	quoted	quote	VERB
gujaf-137	42	19	companies	company	NOUN
gujaf-137	42	20	in	in	ADP
gujaf-137	42	21	nigeria	nigeria	PROPN
gujaf-137	42	22	.	.	PUNCT
gujaf-137	43	1	again	again	ADV
gujaf-137	43	2	,	,	PUNCT
gujaf-137	43	3	it	it	PRON
gujaf-137	43	4	will	will	AUX
gujaf-137	43	5	benefit	benefit	VERB
gujaf-137	43	6	regulatory	regulatory	ADJ
gujaf-137	43	7	entities	entity	NOUN
gujaf-137	43	8	like	like	ADP
gujaf-137	43	9	securities	security	NOUN
gujaf-137	43	10	and	and	CCONJ
gujaf-137	43	11	exchange	exchange	PROPN
gujaf-137	43	12	commission	commission	PROPN
gujaf-137	43	13	(	(	PUNCT
gujaf-137	43	14	sec	sec	PROPN
gujaf-137	43	15	)	)	PUNCT
gujaf-137	43	16	in	in	ADP
gujaf-137	43	17	sustaining	sustain	VERB
gujaf-137	43	18	and	and	CCONJ
gujaf-137	43	19	enhancing	enhance	VERB
gujaf-137	43	20	policies	policy	NOUN
gujaf-137	43	21	on	on	ADP
gujaf-137	43	22	board	board	NOUN
gujaf-137	43	23	power	power	NOUN
gujaf-137	43	24	and	and	CCONJ
gujaf-137	43	25	preventing	prevent	VERB
gujaf-137	43	26	unethical	unethical	ADJ
gujaf-137	43	27	accounting	accounting	NOUN
gujaf-137	43	28	especially	especially	ADV
gujaf-137	43	29	on	on	ADP
gujaf-137	43	30	the	the	DET
gujaf-137	43	31	role	role	NOUN
gujaf-137	43	32	that	that	PRON
gujaf-137	43	33	the	the	DET
gujaf-137	43	34	board	board	NOUN
gujaf-137	43	35	authority	authority	NOUN
gujaf-137	43	36	proxies	proxy	NOUN
gujaf-137	43	37	play	play	VERB
gujaf-137	43	38	on	on	ADP
gujaf-137	43	39	mitigating	mitigate	VERB
gujaf-137	43	40	unethical	unethical	ADJ
gujaf-137	43	41	accounting	accounting	NOUN
gujaf-137	43	42	of	of	ADP
gujaf-137	43	43	quoted	quote	VERB
gujaf-137	43	44	companies	company	NOUN
gujaf-137	43	45	in	in	ADP
gujaf-137	43	46	nigeria	nigeria	PROPN
gujaf-137	43	47	.	.	PUNCT
gujaf-137	44	1	methodologically	methodologically	ADV
gujaf-137	44	2	,	,	PUNCT
gujaf-137	44	3	researchers	researcher	NOUN
gujaf-137	44	4	will	will	AUX
gujaf-137	44	5	benefit	benefit	VERB
gujaf-137	44	6	from	from	ADP
gujaf-137	44	7	the	the	DET
gujaf-137	44	8	study	study	NOUN
gujaf-137	44	9	with	with	ADP
gujaf-137	44	10	new	new	ADJ
gujaf-137	44	11	measurement	measurement	NOUN
gujaf-137	44	12	of	of	ADP
gujaf-137	44	13	audit	audit	NOUN
gujaf-137	44	14	committee	committee	NOUN
gujaf-137	44	15	,	,	PUNCT
gujaf-137	44	16	board	board	NOUN
gujaf-137	44	17	ethnicity	ethnicity	NOUN
gujaf-137	44	18	and	and	CCONJ
gujaf-137	44	19	board	board	NOUN
gujaf-137	44	20	capability	capability	NOUN
gujaf-137	44	21	where	where	SCONJ
gujaf-137	44	22	audit	audit	NOUN
gujaf-137	44	23	committee	committee	NOUN
gujaf-137	44	24	governance	governance	NOUN
gujaf-137	44	25	score	score	NOUN
gujaf-137	44	26	,	,	PUNCT
gujaf-137	44	27	ethnicity	ethnicity	NOUN
gujaf-137	44	28	score	score	NOUN
gujaf-137	44	29	and	and	CCONJ
gujaf-137	44	30	capability	capability	NOUN
gujaf-137	44	31	score	score	NOUN
gujaf-137	44	32	were	be	AUX
gujaf-137	44	33	used	use	VERB
gujaf-137	44	34	as	as	ADP
gujaf-137	44	35	their	their	PRON
gujaf-137	44	36	measures	measure	NOUN
gujaf-137	44	37	respectively	respectively	ADV
gujaf-137	44	38	.	.	PUNCT
gujaf-137	45	1	this	this	PRON
gujaf-137	45	2	will	will	AUX
gujaf-137	45	3	assist	assist	VERB
gujaf-137	45	4	researchers	researcher	NOUN
gujaf-137	45	5	in	in	ADP
gujaf-137	45	6	widely	widely	ADV
gujaf-137	45	7	capturing	capture	VERB
gujaf-137	45	8	their	their	PRON
gujaf-137	45	9	effect	effect	NOUN
gujaf-137	45	10	on	on	ADP
gujaf-137	45	11	other	other	ADJ
gujaf-137	45	12	variables	variable	NOUN
gujaf-137	45	13	especially	especially	ADV
gujaf-137	45	14	unethical	unethical	ADJ
gujaf-137	45	15	accounting	accounting	NOUN
gujaf-137	45	16	appropriately	appropriately	ADV
gujaf-137	45	17	.	.	PUNCT
gujaf-137	46	1	2	2	X
gujaf-137	46	2	.	.	X
gujaf-137	46	3	review	review	NOUN
gujaf-137	46	4	of	of	ADP
gujaf-137	46	5	previous	previous	ADJ
gujaf-137	46	6	studies	study	NOUN
gujaf-137	46	7	saona	saona	VERB
gujaf-137	46	8	et	et	PROPN
gujaf-137	46	9	al	al	PROPN
gujaf-137	46	10	.	.	PROPN
gujaf-137	47	1	(	(	PUNCT
gujaf-137	47	2	2019	2019	NUM
gujaf-137	47	3	)	)	PUNCT
gujaf-137	47	4	,	,	PUNCT
gujaf-137	47	5	alden	alden	PROPN
gujaf-137	47	6	et	et	PROPN
gujaf-137	47	7	al	al	PROPN
gujaf-137	47	8	.	.	PROPN
gujaf-137	48	1	(	(	PUNCT
gujaf-137	48	2	2019	2019	NUM
gujaf-137	48	3	)	)	PUNCT
gujaf-137	48	4	,	,	PUNCT
gujaf-137	48	5	fan	fan	NOUN
gujaf-137	48	6	et	et	PROPN
gujaf-137	48	7	al	al	PROPN
gujaf-137	48	8	.	.	PROPN
gujaf-137	49	1	(	(	PUNCT
gujaf-137	49	2	2019	2019	NUM
gujaf-137	49	3	)	)	PUNCT
gujaf-137	49	4	,	,	PUNCT
gujaf-137	49	5	triki	triki	PROPN
gujaf-137	49	6	(	(	PUNCT
gujaf-137	49	7	2018	2018	NUM
gujaf-137	49	8	)	)	PUNCT
gujaf-137	49	9	,	,	PUNCT
gujaf-137	49	10	kyaw	kyaw	PROPN
gujaf-137	49	11	et	et	PROPN
gujaf-137	49	12	al	al	PROPN
gujaf-137	49	13	.	.	PROPN
gujaf-137	50	1	(	(	PUNCT
gujaf-137	50	2	2015	2015	NUM
gujaf-137	50	3	)	)	PUNCT
gujaf-137	50	4	,	,	PUNCT
gujaf-137	50	5	and	and	CCONJ
gujaf-137	50	6	gavious	gavious	ADJ
gujaf-137	50	7	et	et	PROPN
gujaf-137	50	8	al	al	PROPN
gujaf-137	50	9	.	.	PROPN
gujaf-137	51	1	(	(	PUNCT
gujaf-137	51	2	2012	2012	NUM
gujaf-137	51	3	)	)	PUNCT
gujaf-137	51	4	examined	examine	VERB
gujaf-137	51	5	the	the	DET
gujaf-137	51	6	influence	influence	NOUN
gujaf-137	51	7	of	of	ADP
gujaf-137	51	8	bgd	bgd	NOUN
gujaf-137	51	9	on	on	ADP
gujaf-137	51	10	managerial	managerial	ADJ
gujaf-137	51	11	opportunistic	opportunistic	ADJ
gujaf-137	51	12	behaviour	behaviour	NOUN
gujaf-137	51	13	.	.	PUNCT
gujaf-137	52	1	the	the	DET
gujaf-137	52	2	studies	study	NOUN
gujaf-137	52	3	found	find	VERB
gujaf-137	52	4	among	among	ADP
gujaf-137	52	5	other	other	ADJ
gujaf-137	52	6	things	thing	NOUN
gujaf-137	52	7	that	that	PRON
gujaf-137	52	8	,	,	PUNCT
gujaf-137	52	9	there	there	PRON
gujaf-137	52	10	are	be	VERB
gujaf-137	52	11	benefits	benefit	NOUN
gujaf-137	52	12	attached	attach	VERB
gujaf-137	52	13	to	to	ADP
gujaf-137	52	14	balancing	balance	VERB
gujaf-137	52	15	gender	gender	NOUN
gujaf-137	52	16	on	on	ADP
gujaf-137	52	17	board	board	NOUN
gujaf-137	52	18	.	.	PUNCT
gujaf-137	53	1	a	a	DET
gujaf-137	53	2	sensible	sensible	ADJ
gujaf-137	53	3	balanced	balanced	ADJ
gujaf-137	53	4	board	board	NOUN
gujaf-137	53	5	lean	lean	ADJ
gujaf-137	53	6	towards	towards	ADP
gujaf-137	53	7	lessens	lessen	VERB
gujaf-137	53	8	em	em	PRON
gujaf-137	53	9	practices	practice	NOUN
gujaf-137	53	10	.	.	PUNCT
gujaf-137	54	1	on	on	ADP
gujaf-137	54	2	the	the	DET
gujaf-137	54	3	other	other	ADJ
gujaf-137	54	4	hand	hand	NOUN
gujaf-137	54	5	,	,	PUNCT
gujaf-137	54	6	enofe	enofe	ADJ
gujaf-137	54	7	et	et	PROPN
gujaf-137	54	8	al	al	PROPN
gujaf-137	54	9	.	.	PROPN
gujaf-137	55	1	(	(	PUNCT
gujaf-137	55	2	2017	2017	NUM
gujaf-137	55	3	)	)	PUNCT
gujaf-137	55	4	and	and	CCONJ
gujaf-137	55	5	masliza	masliza	VERB
gujaf-137	55	6	et	et	PROPN
gujaf-137	55	7	al	al	PROPN
gujaf-137	55	8	.	.	PUNCT
gujaf-137	56	1	(	(	PUNCT
gujaf-137	56	2	2016	2016	NUM
gujaf-137	56	3	)	)	PUNCT
gujaf-137	56	4	evaluated	evaluate	VERB
gujaf-137	56	5	the	the	DET
gujaf-137	56	6	effect	effect	NOUN
gujaf-137	56	7	of	of	ADP
gujaf-137	56	8	board	board	NOUN
gujaf-137	56	9	ethnicity	ethnicity	NOUN
gujaf-137	56	10	on	on	ADP
gujaf-137	56	11	the	the	DET
gujaf-137	56	12	earnings	earning	NOUN
gujaf-137	56	13	management	management	NOUN
gujaf-137	56	14	of	of	ADP
gujaf-137	56	15	firms	firm	NOUN
gujaf-137	56	16	.	.	PUNCT
gujaf-137	57	1	the	the	DET
gujaf-137	57	2	studies	study	NOUN
gujaf-137	57	3	found	find	VERB
gujaf-137	57	4	be	be	AUX
gujaf-137	57	5	to	to	PART
gujaf-137	57	6	be	be	AUX
gujaf-137	57	7	highly	highly	ADV
gujaf-137	57	8	correlated	correlate	VERB
gujaf-137	57	9	with	with	ADP
gujaf-137	57	10	management	management	NOUN
gujaf-137	57	11	opportunistic	opportunistic	ADJ
gujaf-137	57	12	attitude	attitude	NOUN
gujaf-137	57	13	towards	towards	ADP
gujaf-137	57	14	craft	craft	NOUN
gujaf-137	57	15	accounting	accounting	NOUN
gujaf-137	57	16	.	.	PUNCT
gujaf-137	58	1	it	it	PRON
gujaf-137	58	2	signals	signal	VERB
gujaf-137	58	3	that	that	SCONJ
gujaf-137	58	4	,	,	PUNCT
gujaf-137	58	5	the	the	DET
gujaf-137	58	6	appointment	appointment	NOUN
gujaf-137	58	7	of	of	ADP
gujaf-137	58	8	different	different	ADJ
gujaf-137	58	9	ethnic	ethnic	ADJ
gujaf-137	58	10	personnel	personnel	NOUN
gujaf-137	58	11	may	may	AUX
gujaf-137	58	12	be	be	AUX
gujaf-137	58	13	due	due	ADJ
gujaf-137	58	14	to	to	ADP
gujaf-137	58	15	their	their	PRON
gujaf-137	58	16	connection	connection	NOUN
gujaf-137	58	17	rather	rather	ADV
gujaf-137	58	18	than	than	ADP
gujaf-137	58	19	their	their	PRON
gujaf-137	58	20	technical	technical	ADJ
gujaf-137	58	21	expertise	expertise	NOUN
gujaf-137	58	22	.	.	PUNCT
gujaf-137	59	1	diermeier	diermeier	NOUN
gujaf-137	59	2	(	(	PUNCT
gujaf-137	59	3	2018	2018	NUM
gujaf-137	59	4	)	)	PUNCT
gujaf-137	59	5	found	find	VERB
gujaf-137	59	6	that	that	SCONJ
gujaf-137	59	7	positive	positive	ADJ
gujaf-137	59	8	firm	firm	ADJ
gujaf-137	59	9	reputation	reputation	NOUN
gujaf-137	59	10	takes	take	VERB
gujaf-137	59	11	a	a	DET
gujaf-137	59	12	lengthy	lengthy	ADJ
gujaf-137	59	13	duration	duration	NOUN
gujaf-137	59	14	of	of	ADP
gujaf-137	59	15	time	time	NOUN
gujaf-137	59	16	to	to	PART
gujaf-137	59	17	establish	establish	VERB
gujaf-137	59	18	.	.	PUNCT
gujaf-137	60	1	by	by	ADP
gujaf-137	60	2	setting	set	VERB
gujaf-137	60	3	strong	strong	ADJ
gujaf-137	60	4	guiding	guide	VERB
gujaf-137	60	5	principle	principle	NOUN
gujaf-137	60	6	and	and	CCONJ
gujaf-137	60	7	stressing	stress	VERB
gujaf-137	60	8	the	the	DET
gujaf-137	60	9	necessity	necessity	NOUN
gujaf-137	60	10	to	to	ADP
gujaf-137	60	11	5	5	NUM
gujaf-137	60	12	protect	protect	VERB
gujaf-137	60	13	the	the	DET
gujaf-137	60	14	firm	firm	NOUN
gujaf-137	60	15	’s	’s	PART
gujaf-137	60	16	reputation	reputation	NOUN
gujaf-137	60	17	,	,	PUNCT
gujaf-137	60	18	the	the	DET
gujaf-137	60	19	board	board	NOUN
gujaf-137	60	20	of	of	ADP
gujaf-137	60	21	directors	director	NOUN
gujaf-137	60	22	can	can	AUX
gujaf-137	60	23	assist	assist	VERB
gujaf-137	60	24	management	management	NOUN
gujaf-137	60	25	dodge	dodge	VERB
gujaf-137	60	26	short	short	ADJ
gujaf-137	60	27	-	-	PUNCT
gujaf-137	60	28	sighted	sighted	ADJ
gujaf-137	60	29	errors	error	NOUN
gujaf-137	60	30	.	.	PUNCT
gujaf-137	61	1	moreover	moreover	ADV
gujaf-137	61	2	,	,	PUNCT
gujaf-137	61	3	reputable	reputable	ADJ
gujaf-137	61	4	inside	inside	ADJ
gujaf-137	61	5	directors	director	NOUN
gujaf-137	61	6	can	can	AUX
gujaf-137	61	7	enhance	enhance	VERB
gujaf-137	61	8	the	the	DET
gujaf-137	61	9	value	value	NOUN
gujaf-137	61	10	of	of	ADP
gujaf-137	61	11	debtors	debtor	NOUN
gujaf-137	61	12	’	’	PART
gujaf-137	61	13	financial	financial	ADJ
gujaf-137	61	14	reporting	reporting	NOUN
gujaf-137	61	15	and	and	CCONJ
gujaf-137	61	16	decrease	decrease	VERB
gujaf-137	61	17	agency	agency	NOUN
gujaf-137	61	18	danger	danger	NOUN
gujaf-137	61	19	in	in	ADP
gujaf-137	61	20	loan	loan	NOUN
gujaf-137	61	21	contracting	contracting	NOUN
gujaf-137	61	22	(	(	PUNCT
gujaf-137	61	23	lin	lin	PROPN
gujaf-137	61	24	et	et	PROPN
gujaf-137	61	25	al	al	PROPN
gujaf-137	61	26	.	.	PROPN
gujaf-137	61	27	,	,	PUNCT
gujaf-137	61	28	2016	2016	NUM
gujaf-137	61	29	)	)	PUNCT
gujaf-137	61	30	.	.	PUNCT
gujaf-137	62	1	on	on	ADP
gujaf-137	62	2	the	the	DET
gujaf-137	62	3	other	other	ADJ
gujaf-137	62	4	hand	hand	NOUN
gujaf-137	62	5	,	,	PUNCT
gujaf-137	62	6	board	board	NOUN
gujaf-137	62	7	reputation	reputation	NOUN
gujaf-137	62	8	possessed	possess	VERB
gujaf-137	62	9	a	a	DET
gujaf-137	62	10	positive	positive	ADJ
gujaf-137	62	11	substantial	substantial	ADJ
gujaf-137	62	12	relationship	relationship	NOUN
gujaf-137	62	13	with	with	ADP
gujaf-137	62	14	management	management	NOUN
gujaf-137	62	15	earnings	earning	NOUN
gujaf-137	62	16	forecasts	forecast	NOUN
gujaf-137	62	17	(	(	PUNCT
gujaf-137	62	18	chan	chan	PROPN
gujaf-137	62	19	et	et	PROPN
gujaf-137	62	20	al	al	PROPN
gujaf-137	62	21	.	.	PROPN
gujaf-137	62	22	,	,	PUNCT
gujaf-137	62	23	2013	2013	NUM
gujaf-137	62	24	)	)	PUNCT
gujaf-137	62	25	.	.	PUNCT
gujaf-137	63	1	board	board	NOUN
gujaf-137	63	2	nationality	nationality	NOUN
gujaf-137	63	3	was	be	AUX
gujaf-137	63	4	found	find	VERB
gujaf-137	63	5	to	to	PART
gujaf-137	63	6	have	have	VERB
gujaf-137	63	7	an	an	DET
gujaf-137	63	8	adverse	adverse	ADJ
gujaf-137	63	9	and	and	CCONJ
gujaf-137	63	10	substantial	substantial	ADJ
gujaf-137	63	11	connection	connection	NOUN
gujaf-137	63	12	with	with	ADP
gujaf-137	63	13	real	real	ADJ
gujaf-137	63	14	incomes	income	NOUN
gujaf-137	63	15	management	management	NOUN
gujaf-137	63	16	.	.	PUNCT
gujaf-137	64	1	a	a	DET
gujaf-137	64	2	minimum	minimum	NOUN
gujaf-137	64	3	of	of	ADP
gujaf-137	64	4	one	one	NUM
gujaf-137	64	5	foreign	foreign	ADJ
gujaf-137	64	6	director	director	NOUN
gujaf-137	64	7	should	should	AUX
gujaf-137	64	8	be	be	AUX
gujaf-137	64	9	present	present	ADJ
gujaf-137	64	10	in	in	ADP
gujaf-137	64	11	the	the	DET
gujaf-137	64	12	board	board	NOUN
gujaf-137	64	13	for	for	ADP
gujaf-137	64	14	the	the	DET
gujaf-137	64	15	reason	reason	NOUN
gujaf-137	64	16	that	that	PRON
gujaf-137	64	17	a	a	DET
gujaf-137	64	18	foreign	foreign	ADJ
gujaf-137	64	19	director	director	NOUN
gujaf-137	64	20	has	have	VERB
gujaf-137	64	21	different	different	ADJ
gujaf-137	64	22	experiences	experience	NOUN
gujaf-137	64	23	and	and	CCONJ
gujaf-137	64	24	qualifications	qualification	NOUN
gujaf-137	64	25	that	that	PRON
gujaf-137	64	26	may	may	AUX
gujaf-137	64	27	assist	assist	VERB
gujaf-137	64	28	to	to	PART
gujaf-137	64	29	discourage	discourage	VERB
gujaf-137	64	30	real	real	ADJ
gujaf-137	64	31	earning	earning	NOUN
gujaf-137	64	32	management	management	NOUN
gujaf-137	64	33	practices	practice	NOUN
gujaf-137	64	34	(	(	PUNCT
gujaf-137	64	35	almashaqbeh	almashaqbeh	NOUN
gujaf-137	64	36	et	et	PROPN
gujaf-137	64	37	al	al	PROPN
gujaf-137	64	38	.	.	PROPN
gujaf-137	64	39	,	,	PUNCT
gujaf-137	64	40	2019	2019	NUM
gujaf-137	64	41	)	)	PUNCT
gujaf-137	64	42	.	.	PUNCT
gujaf-137	65	1	wicaksana	wicaksana	PROPN
gujaf-137	65	2	et	et	PROPN
gujaf-137	65	3	al	al	PROPN
gujaf-137	65	4	.	.	PROPN
gujaf-137	66	1	(	(	PUNCT
gujaf-137	66	2	2017	2017	NUM
gujaf-137	66	3	)	)	PUNCT
gujaf-137	66	4	contend	contend	VERB
gujaf-137	66	5	that	that	SCONJ
gujaf-137	66	6	,	,	PUNCT
gujaf-137	66	7	board	board	NOUN
gujaf-137	66	8	nationality	nationality	NOUN
gujaf-137	66	9	can	can	AUX
gujaf-137	66	10	be	be	AUX
gujaf-137	66	11	used	use	VERB
gujaf-137	66	12	as	as	ADP
gujaf-137	66	13	effective	effective	ADJ
gujaf-137	66	14	and	and	CCONJ
gujaf-137	66	15	efficient	efficient	ADJ
gujaf-137	66	16	corporate	corporate	ADJ
gujaf-137	66	17	governance	governance	NOUN
gujaf-137	66	18	supervising	supervising	NOUN
gujaf-137	66	19	mechanism	mechanism	NOUN
gujaf-137	66	20	in	in	ADP
gujaf-137	66	21	declining	decline	VERB
gujaf-137	66	22	the	the	DET
gujaf-137	66	23	level	level	NOUN
gujaf-137	66	24	of	of	ADP
gujaf-137	66	25	unethical	unethical	ADJ
gujaf-137	66	26	accounting	accounting	NOUN
gujaf-137	66	27	in	in	ADP
gujaf-137	66	28	firms	firm	NOUN
gujaf-137	66	29	.	.	PUNCT
gujaf-137	67	1	risk	risk	NOUN
gujaf-137	67	2	management	management	NOUN
gujaf-137	67	3	committee	committee	NOUN
gujaf-137	67	4	decreases	decrease	VERB
gujaf-137	67	5	the	the	DET
gujaf-137	67	6	desire	desire	NOUN
gujaf-137	67	7	of	of	ADP
gujaf-137	67	8	the	the	DET
gujaf-137	67	9	management	management	NOUN
gujaf-137	67	10	to	to	PART
gujaf-137	67	11	alter	alter	VERB
gujaf-137	67	12	the	the	DET
gujaf-137	67	13	reported	report	VERB
gujaf-137	67	14	earnings	earning	NOUN
gujaf-137	67	15	in	in	ADP
gujaf-137	67	16	a	a	DET
gujaf-137	67	17	firm	firm	NOUN
gujaf-137	67	18	.	.	PUNCT
gujaf-137	68	1	setting	set	VERB
gujaf-137	68	2	up	up	ADP
gujaf-137	68	3	risk	risk	NOUN
gujaf-137	68	4	management	management	NOUN
gujaf-137	68	5	committee	committee	NOUN
gujaf-137	68	6	lessens	lessen	VERB
gujaf-137	68	7	the	the	DET
gujaf-137	68	8	real	real	ADJ
gujaf-137	68	9	earnings	earning	NOUN
gujaf-137	68	10	sales	sale	NOUN
gujaf-137	68	11	via	via	ADP
gujaf-137	68	12	abnormal	abnormal	ADJ
gujaf-137	68	13	production	production	NOUN
gujaf-137	68	14	.	.	PUNCT
gujaf-137	69	1	this	this	PRON
gujaf-137	69	2	is	be	AUX
gujaf-137	69	3	a	a	DET
gujaf-137	69	4	signal	signal	NOUN
gujaf-137	69	5	that	that	SCONJ
gujaf-137	69	6	creating	create	VERB
gujaf-137	69	7	selfdetermining	selfdetermine	VERB
gujaf-137	69	8	risk	risk	NOUN
gujaf-137	69	9	management	management	NOUN
gujaf-137	69	10	committee	committee	NOUN
gujaf-137	69	11	will	will	AUX
gujaf-137	69	12	advance	advance	VERB
gujaf-137	69	13	the	the	DET
gujaf-137	69	14	excellence	excellence	NOUN
gujaf-137	69	15	of	of	ADP
gujaf-137	69	16	reporting	reporting	NOUN
gujaf-137	69	17	(	(	PUNCT
gujaf-137	69	18	alhaji	alhaji	NOUN
gujaf-137	69	19	et	et	PROPN
gujaf-137	69	20	al	al	PROPN
gujaf-137	69	21	.	.	PROPN
gujaf-137	69	22	,	,	PUNCT
gujaf-137	69	23	2018	2018	NUM
gujaf-137	69	24	)	)	PUNCT
gujaf-137	69	25	.	.	PUNCT
gujaf-137	70	1	neffati	neffati	PROPN
gujaf-137	70	2	et	et	PROPN
gujaf-137	70	3	al	al	PROPN
gujaf-137	70	4	.	.	PROPN
gujaf-137	71	1	(	(	PUNCT
gujaf-137	71	2	2011	2011	NUM
gujaf-137	71	3	)	)	PUNCT
gujaf-137	71	4	contend	contend	VERB
gujaf-137	71	5	that	that	SCONJ
gujaf-137	71	6	,	,	PUNCT
gujaf-137	71	7	the	the	DET
gujaf-137	71	8	high	high	ADJ
gujaf-137	71	9	risk	risk	NOUN
gujaf-137	71	10	rises	rise	NOUN
gujaf-137	71	11	,	,	PUNCT
gujaf-137	71	12	the	the	DET
gujaf-137	71	13	further	further	ADJ
gujaf-137	71	14	the	the	DET
gujaf-137	71	15	manager	manager	NOUN
gujaf-137	71	16	would	would	AUX
gujaf-137	71	17	be	be	AUX
gujaf-137	71	18	moved	move	VERB
gujaf-137	71	19	to	to	PART
gujaf-137	71	20	manage	manage	VERB
gujaf-137	71	21	earnings	earning	NOUN
gujaf-137	71	22	,	,	PUNCT
gujaf-137	71	23	the	the	DET
gujaf-137	71	24	manager	manager	NOUN
gujaf-137	71	25	wishes	wish	VERB
gujaf-137	71	26	to	to	PART
gujaf-137	71	27	display	display	VERB
gujaf-137	71	28	his	his	PRON
gujaf-137	71	29	skills	skill	NOUN
gujaf-137	71	30	by	by	ADP
gujaf-137	71	31	satisfying	satisfy	VERB
gujaf-137	71	32	numerous	numerous	ADJ
gujaf-137	71	33	views	view	NOUN
gujaf-137	71	34	and	and	CCONJ
gujaf-137	71	35	charming	charming	ADJ
gujaf-137	71	36	fresh	fresh	ADJ
gujaf-137	71	37	investors	investor	NOUN
gujaf-137	71	38	.	.	PUNCT
gujaf-137	72	1	almashaqbeh	almashaqbeh	PROPN
gujaf-137	72	2	et	et	PROPN
gujaf-137	72	3	al	al	PROPN
gujaf-137	72	4	.	.	PROPN
gujaf-137	73	1	(	(	PUNCT
gujaf-137	73	2	2019	2019	NUM
gujaf-137	73	3	)	)	PUNCT
gujaf-137	73	4	found	find	VERB
gujaf-137	73	5	that	that	SCONJ
gujaf-137	73	6	board	board	NOUN
gujaf-137	73	7	capability	capability	NOUN
gujaf-137	73	8	reduces	reduce	VERB
gujaf-137	73	9	manipulative	manipulative	ADJ
gujaf-137	73	10	accounting	accounting	NOUN
gujaf-137	73	11	.	.	PUNCT
gujaf-137	74	1	the	the	DET
gujaf-137	74	2	rise	rise	NOUN
gujaf-137	74	3	of	of	ADP
gujaf-137	74	4	board	board	NOUN
gujaf-137	74	5	age	age	NOUN
gujaf-137	74	6	assortment	assortment	NOUN
gujaf-137	74	7	in	in	ADP
gujaf-137	74	8	the	the	DET
gujaf-137	74	9	board	board	NOUN
gujaf-137	74	10	of	of	ADP
gujaf-137	74	11	directors	director	NOUN
gujaf-137	74	12	,	,	PUNCT
gujaf-137	74	13	lead	lead	VERB
gujaf-137	74	14	toa	toa	NOUN
gujaf-137	74	15	rise	rise	NOUN
gujaf-137	74	16	in	in	ADP
gujaf-137	74	17	the	the	DET
gujaf-137	74	18	supervising	supervising	NOUN
gujaf-137	74	19	task	task	NOUN
gujaf-137	74	20	of	of	ADP
gujaf-137	74	21	the	the	DET
gujaf-137	74	22	board	board	NOUN
gujaf-137	74	23	of	of	ADP
gujaf-137	74	24	directors	director	NOUN
gujaf-137	74	25	,	,	PUNCT
gujaf-137	74	26	thereby	thereby	ADV
gujaf-137	74	27	lessening	lessen	VERB
gujaf-137	74	28	the	the	DET
gujaf-137	74	29	practice	practice	NOUN
gujaf-137	74	30	of	of	ADP
gujaf-137	74	31	real	real	ADJ
gujaf-137	74	32	earnings	earning	NOUN
gujaf-137	74	33	management	management	NOUN
gujaf-137	74	34	.	.	PUNCT
gujaf-137	75	1	buniamin	buniamin	PROPN
gujaf-137	75	2	et	et	PROPN
gujaf-137	75	3	al	al	PROPN
gujaf-137	75	4	.	.	PROPN
gujaf-137	76	1	(	(	PUNCT
gujaf-137	76	2	2012	2012	NUM
gujaf-137	76	3	)	)	PUNCT
gujaf-137	76	4	contend	contend	VERB
gujaf-137	76	5	that	that	SCONJ
gujaf-137	76	6	board	board	NOUN
gujaf-137	76	7	competency	competency	NOUN
gujaf-137	76	8	does	do	AUX
gujaf-137	76	9	not	not	PART
gujaf-137	76	10	affect	affect	VERB
gujaf-137	76	11	the	the	DET
gujaf-137	76	12	practice	practice	NOUN
gujaf-137	76	13	of	of	ADP
gujaf-137	76	14	discretionary	discretionary	ADJ
gujaf-137	76	15	accruals	accrual	NOUN
gujaf-137	76	16	.	.	PUNCT
gujaf-137	77	1	audit	audit	NOUN
gujaf-137	77	2	committee	committee	PROPN
gujaf-137	77	3	possesses	possess	VERB
gujaf-137	77	4	a	a	DET
gujaf-137	77	5	negative	negative	ADJ
gujaf-137	77	6	connection	connection	NOUN
gujaf-137	77	7	with	with	ADP
gujaf-137	77	8	cosmetic	cosmetic	ADJ
gujaf-137	77	9	accounting	accounting	NOUN
gujaf-137	77	10	and	and	CCONJ
gujaf-137	77	11	the	the	DET
gujaf-137	77	12	relationship	relationship	NOUN
gujaf-137	77	13	is	be	AUX
gujaf-137	77	14	higher	high	ADJ
gujaf-137	77	15	when	when	SCONJ
gujaf-137	77	16	a	a	DET
gujaf-137	77	17	higher	high	ADJ
gujaf-137	77	18	audit	audit	NOUN
gujaf-137	77	19	fee	fee	NOUN
gujaf-137	77	20	has	have	AUX
gujaf-137	77	21	been	be	AUX
gujaf-137	77	22	incurred	incur	VERB
gujaf-137	77	23	by	by	ADP
gujaf-137	77	24	a	a	DET
gujaf-137	77	25	company	company	NOUN
gujaf-137	77	26	(	(	PUNCT
gujaf-137	77	27	bala	bala	PROPN
gujaf-137	77	28	et	et	PROPN
gujaf-137	77	29	al	al	PROPN
gujaf-137	77	30	.	.	PROPN
gujaf-137	77	31	,	,	PUNCT
gujaf-137	77	32	(	(	PUNCT
gujaf-137	77	33	2020	2020	NUM
gujaf-137	77	34	)	)	PUNCT
gujaf-137	77	35	.	.	PUNCT
gujaf-137	78	1	saleem	saleem	PROPN
gujaf-137	78	2	(	(	PUNCT
gujaf-137	78	3	2019	2019	NUM
gujaf-137	78	4	)	)	PUNCT
gujaf-137	78	5	found	find	VERB
gujaf-137	78	6	that	that	SCONJ
gujaf-137	78	7	the	the	DET
gujaf-137	78	8	existence	existence	NOUN
gujaf-137	78	9	of	of	ADP
gujaf-137	78	10	audit	audit	NOUN
gujaf-137	78	11	committee	committee	NOUN
gujaf-137	78	12	declines	decline	VERB
gujaf-137	78	13	earnings	earning	NOUN
gujaf-137	78	14	management	management	NOUN
gujaf-137	78	15	and	and	CCONJ
gujaf-137	78	16	enhance	enhance	VERB
gujaf-137	78	17	the	the	DET
gujaf-137	78	18	financial	financial	ADJ
gujaf-137	78	19	reporting	reporting	NOUN
gujaf-137	78	20	quality	quality	NOUN
gujaf-137	78	21	of	of	ADP
gujaf-137	78	22	firms	firm	NOUN
gujaf-137	78	23	,	,	PUNCT
gujaf-137	78	24	also	also	ADV
gujaf-137	78	25	,	,	PUNCT
gujaf-137	78	26	the	the	DET
gujaf-137	78	27	modern	modern	ADJ
gujaf-137	78	28	financial	financial	ADJ
gujaf-137	78	29	accounting	accounting	NOUN
gujaf-137	78	30	breakdowns	breakdown	NOUN
gujaf-137	78	31	and	and	CCONJ
gujaf-137	78	32	disasters	disaster	NOUN
gujaf-137	78	33	as	as	ADV
gujaf-137	78	34	well	well	ADV
gujaf-137	78	35	as	as	ADP
gujaf-137	78	36	enactment	enactment	NOUN
gujaf-137	78	37	stress	stress	VERB
gujaf-137	78	38	the	the	DET
gujaf-137	78	39	rigorous	rigorous	ADJ
gujaf-137	78	40	role	role	NOUN
gujaf-137	78	41	played	play	VERB
gujaf-137	78	42	by	by	ADP
gujaf-137	78	43	the	the	DET
gujaf-137	78	44	audit	audit	NOUN
gujaf-137	78	45	committee	committee	NOUN
gujaf-137	78	46	in	in	ADP
gujaf-137	78	47	governance	governance	NOUN
gujaf-137	78	48	.	.	PUNCT
gujaf-137	79	1	if	if	SCONJ
gujaf-137	79	2	the	the	DET
gujaf-137	79	3	quantity	quantity	NOUN
gujaf-137	79	4	of	of	ADP
gujaf-137	79	5	female	female	NOUN
gujaf-137	79	6	in	in	ADP
gujaf-137	79	7	audit	audit	NOUN
gujaf-137	79	8	committee	committee	NOUN
gujaf-137	79	9	is	be	AUX
gujaf-137	79	10	high	high	ADJ
gujaf-137	79	11	,	,	PUNCT
gujaf-137	79	12	the	the	DET
gujaf-137	79	13	degree	degree	NOUN
gujaf-137	79	14	of	of	ADP
gujaf-137	79	15	earnings	earning	NOUN
gujaf-137	79	16	manipulation	manipulation	NOUN
gujaf-137	79	17	will	will	AUX
gujaf-137	79	18	be	be	AUX
gujaf-137	79	19	low	low	ADJ
gujaf-137	79	20	and	and	CCONJ
gujaf-137	79	21	the	the	DET
gujaf-137	79	22	other	other	ADJ
gujaf-137	79	23	way	way	NOUN
gujaf-137	79	24	round	round	ADV
gujaf-137	79	25	(	(	PUNCT
gujaf-137	79	26	florencea	florencea	PROPN
gujaf-137	79	27	&	&	CCONJ
gujaf-137	79	28	kurnia	kurnia	PROPN
gujaf-137	79	29	,	,	PUNCT
gujaf-137	79	30	2018	2018	NUM
gujaf-137	79	31	)	)	PUNCT
gujaf-137	79	32	.	.	PUNCT
gujaf-137	80	1	albersmann	albersmann	PROPN
gujaf-137	80	2	and	and	CCONJ
gujaf-137	80	3	hohenfels	hohenfel	NOUN
gujaf-137	80	4	(	(	PUNCT
gujaf-137	80	5	2017	2017	NUM
gujaf-137	80	6	)	)	PUNCT
gujaf-137	80	7	found	find	VERB
gujaf-137	80	8	that	that	SCONJ
gujaf-137	80	9	the	the	DET
gujaf-137	80	10	involvement	involvement	NOUN
gujaf-137	80	11	of	of	ADP
gujaf-137	80	12	financial	financial	ADJ
gujaf-137	80	13	experts	expert	NOUN
gujaf-137	80	14	in	in	ADP
gujaf-137	80	15	audit	audit	NOUN
gujaf-137	80	16	committees	committee	NOUN
gujaf-137	80	17	and	and	CCONJ
gujaf-137	80	18	the	the	DET
gujaf-137	80	19	rise	rise	NOUN
gujaf-137	80	20	in	in	ADP
gujaf-137	80	21	audit	audit	NOUN
gujaf-137	80	22	committee	committee	NOUN
gujaf-137	80	23	meetings	meeting	NOUN
gujaf-137	80	24	are	be	AUX
gujaf-137	80	25	related	relate	VERB
gujaf-137	80	26	with	with	ADP
gujaf-137	80	27	lesser	less	ADJ
gujaf-137	80	28	amount	amount	NOUN
gujaf-137	80	29	of	of	ADP
gujaf-137	80	30	earnings	earning	NOUN
gujaf-137	80	31	management	management	NOUN
gujaf-137	80	32	and	and	CCONJ
gujaf-137	80	33	they	they	PRON
gujaf-137	80	34	seem	seem	VERB
gujaf-137	80	35	to	to	PART
gujaf-137	80	36	improve	improve	VERB
gujaf-137	80	37	the	the	DET
gujaf-137	80	38	efficacy	efficacy	NOUN
gujaf-137	80	39	of	of	ADP
gujaf-137	80	40	audit	audit	NOUN
gujaf-137	80	41	committees	committee	NOUN
gujaf-137	80	42	.	.	PUNCT
gujaf-137	81	1	6	6	NUM
gujaf-137	81	2	the	the	DET
gujaf-137	81	3	study	study	NOUN
gujaf-137	81	4	was	be	AUX
gujaf-137	81	5	based	base	VERB
gujaf-137	81	6	on	on	ADP
gujaf-137	81	7	nine	nine	NUM
gujaf-137	81	8	theoretical	theoretical	ADJ
gujaf-137	81	9	accounts	account	NOUN
gujaf-137	81	10	that	that	PRON
gujaf-137	81	11	aligned	align	VERB
gujaf-137	81	12	board	board	NOUN
gujaf-137	81	13	power	power	NOUN
gujaf-137	81	14	,	,	PUNCT
gujaf-137	81	15	audit	audit	NOUN
gujaf-137	81	16	committee	committee	NOUN
gujaf-137	81	17	and	and	CCONJ
gujaf-137	81	18	unethical	unethical	ADJ
gujaf-137	81	19	accounting	accounting	NOUN
gujaf-137	81	20	of	of	ADP
gujaf-137	81	21	listed	list	VERB
gujaf-137	81	22	firms	firm	NOUN
gujaf-137	81	23	in	in	ADP
gujaf-137	81	24	nigeria	nigeria	PROPN
gujaf-137	81	25	.	.	PUNCT
gujaf-137	82	1	the	the	DET
gujaf-137	82	2	study	study	NOUN
gujaf-137	82	3	was	be	AUX
gujaf-137	82	4	anchored	anchor	VERB
gujaf-137	82	5	with	with	ADP
gujaf-137	82	6	critical	critical	ADJ
gujaf-137	82	7	mass	mass	NOUN
gujaf-137	82	8	,	,	PUNCT
gujaf-137	82	9	social	social	ADJ
gujaf-137	82	10	capital	capital	NOUN
gujaf-137	82	11	,	,	PUNCT
gujaf-137	82	12	upper	upper	ADJ
gujaf-137	82	13	echelon	echelon	NOUN
gujaf-137	82	14	,	,	PUNCT
gujaf-137	82	15	efficient	efficient	ADJ
gujaf-137	82	16	contracting	contracting	NOUN
gujaf-137	82	17	,	,	PUNCT
gujaf-137	82	18	resource	resource	NOUN
gujaf-137	82	19	dependency	dependency	NOUN
gujaf-137	82	20	,	,	PUNCT
gujaf-137	82	21	signaling	signal	VERB
gujaf-137	82	22	,	,	PUNCT
gujaf-137	82	23	human	human	ADJ
gujaf-137	82	24	capital	capital	NOUN
gujaf-137	82	25	,	,	PUNCT
gujaf-137	82	26	behavioral	behavioral	ADJ
gujaf-137	82	27	theory	theory	NOUN
gujaf-137	82	28	of	of	ADP
gujaf-137	82	29	corporate	corporate	ADJ
gujaf-137	82	30	boards	board	NOUN
gujaf-137	82	31	and	and	CCONJ
gujaf-137	82	32	governance	governance	NOUN
gujaf-137	82	33	and	and	CCONJ
gujaf-137	82	34	agency	agency	NOUN
gujaf-137	82	35	theories	theory	NOUN
gujaf-137	82	36	.	.	PUNCT
gujaf-137	83	1	3	3	X
gujaf-137	83	2	.	.	X
gujaf-137	83	3	methods	method	NOUN
gujaf-137	83	4	and	and	CCONJ
gujaf-137	83	5	techniques	technique	NOUN
gujaf-137	83	6	bearing	bear	VERB
gujaf-137	83	7	in	in	ADP
gujaf-137	83	8	mind	mind	NOUN
gujaf-137	83	9	the	the	DET
gujaf-137	83	10	fact	fact	NOUN
gujaf-137	83	11	that	that	SCONJ
gujaf-137	83	12	this	this	DET
gujaf-137	83	13	study	study	NOUN
gujaf-137	83	14	fits	fit	VERB
gujaf-137	83	15	post	post	ADJ
gujaf-137	83	16	-	-	ADJ
gujaf-137	83	17	positivist	positivist	ADJ
gujaf-137	83	18	paradigm	paradigm	NOUN
gujaf-137	83	19	which	which	PRON
gujaf-137	83	20	hint	hint	VERB
gujaf-137	83	21	at	at	ADP
gujaf-137	83	22	it	it	PRON
gujaf-137	83	23	being	be	AUX
gujaf-137	83	24	quantitative	quantitative	ADJ
gujaf-137	83	25	in	in	ADP
gujaf-137	83	26	nature	nature	NOUN
gujaf-137	83	27	,	,	PUNCT
gujaf-137	83	28	the	the	DET
gujaf-137	83	29	variables	variable	NOUN
gujaf-137	83	30	of	of	ADP
gujaf-137	83	31	the	the	DET
gujaf-137	83	32	study	study	NOUN
gujaf-137	83	33	can	can	AUX
gujaf-137	83	34	be	be	AUX
gujaf-137	83	35	measured	measure	VERB
gujaf-137	83	36	using	use	VERB
gujaf-137	83	37	numbers	number	NOUN
gujaf-137	83	38	and	and	CCONJ
gujaf-137	83	39	therefore	therefore	ADV
gujaf-137	83	40	,	,	PUNCT
gujaf-137	83	41	it	it	PRON
gujaf-137	83	42	uses	use	VERB
gujaf-137	83	43	quantitative	quantitative	ADJ
gujaf-137	83	44	approach	approach	NOUN
gujaf-137	83	45	.	.	PUNCT
gujaf-137	84	1	this	this	DET
gujaf-137	84	2	study	study	NOUN
gujaf-137	84	3	adopts	adopt	VERB
gujaf-137	84	4	causal	causal	ADJ
gujaf-137	84	5	research	research	NOUN
gujaf-137	84	6	design	design	NOUN
gujaf-137	84	7	in	in	ADP
gujaf-137	84	8	order	order	NOUN
gujaf-137	84	9	to	to	PART
gujaf-137	84	10	evaluate	evaluate	VERB
gujaf-137	84	11	the	the	DET
gujaf-137	84	12	association	association	NOUN
gujaf-137	84	13	and	and	CCONJ
gujaf-137	84	14	impact	impact	NOUN
gujaf-137	84	15	of	of	ADP
gujaf-137	84	16	board	board	NOUN
gujaf-137	84	17	power	power	NOUN
gujaf-137	84	18	on	on	ADP
gujaf-137	84	19	the	the	DET
gujaf-137	84	20	target	target	NOUN
gujaf-137	84	21	variable	variable	NOUN
gujaf-137	84	22	and	and	CCONJ
gujaf-137	84	23	this	this	DET
gujaf-137	84	24	design	design	NOUN
gujaf-137	84	25	is	be	AUX
gujaf-137	84	26	widely	widely	ADV
gujaf-137	84	27	used	use	VERB
gujaf-137	84	28	in	in	ADP
gujaf-137	84	29	social	social	ADJ
gujaf-137	84	30	and	and	CCONJ
gujaf-137	84	31	management	management	NOUN
gujaf-137	84	32	sciences	sciences	PROPN
gujaf-137	84	33	research	research	NOUN
gujaf-137	84	34	especially	especially	ADV
gujaf-137	84	35	when	when	SCONJ
gujaf-137	84	36	assessing	assess	VERB
gujaf-137	84	37	impact	impact	NOUN
gujaf-137	84	38	of	of	ADP
gujaf-137	84	39	one	one	NUM
gujaf-137	84	40	or	or	CCONJ
gujaf-137	84	41	more	more	ADJ
gujaf-137	84	42	variables	variable	NOUN
gujaf-137	84	43	on	on	ADP
gujaf-137	84	44	another	another	PRON
gujaf-137	84	45	.	.	PUNCT
gujaf-137	85	1	the	the	DET
gujaf-137	85	2	choice	choice	NOUN
gujaf-137	85	3	of	of	ADP
gujaf-137	85	4	causal	causal	ADJ
gujaf-137	85	5	research	research	NOUN
gujaf-137	85	6	design	design	NOUN
gujaf-137	85	7	is	be	AUX
gujaf-137	85	8	due	due	ADJ
gujaf-137	85	9	to	to	ADP
gujaf-137	85	10	the	the	DET
gujaf-137	85	11	fact	fact	NOUN
gujaf-137	85	12	that	that	SCONJ
gujaf-137	85	13	it	it	PRON
gujaf-137	85	14	can	can	AUX
gujaf-137	85	15	be	be	AUX
gujaf-137	85	16	used	use	VERB
gujaf-137	85	17	to	to	PART
gujaf-137	85	18	extract	extract	VERB
gujaf-137	85	19	data	datum	NOUN
gujaf-137	85	20	from	from	ADP
gujaf-137	85	21	historical	historical	ADJ
gujaf-137	85	22	records	record	NOUN
gujaf-137	85	23	,	,	PUNCT
gujaf-137	85	24	and	and	CCONJ
gujaf-137	85	25	it	it	PRON
gujaf-137	85	26	is	be	AUX
gujaf-137	85	27	among	among	ADP
gujaf-137	85	28	the	the	DET
gujaf-137	85	29	most	most	ADV
gujaf-137	85	30	efficient	efficient	ADJ
gujaf-137	85	31	designs	design	NOUN
gujaf-137	85	32	used	use	VERB
gujaf-137	85	33	in	in	ADP
gujaf-137	85	34	finding	find	VERB
gujaf-137	85	35	the	the	DET
gujaf-137	85	36	association	association	NOUN
gujaf-137	85	37	between	between	ADP
gujaf-137	85	38	two	two	NUM
gujaf-137	85	39	or	or	CCONJ
gujaf-137	85	40	more	more	ADJ
gujaf-137	85	41	variables	variable	NOUN
gujaf-137	85	42	and	and	CCONJ
gujaf-137	85	43	the	the	DET
gujaf-137	85	44	impact	impact	NOUN
gujaf-137	85	45	of	of	ADP
gujaf-137	85	46	one	one	NUM
gujaf-137	85	47	variable	variable	NOUN
gujaf-137	85	48	on	on	ADP
gujaf-137	85	49	another	another	PRON
gujaf-137	85	50	.	.	PUNCT
gujaf-137	86	1	the	the	DET
gujaf-137	86	2	study	study	NOUN
gujaf-137	86	3	made	make	VERB
gujaf-137	86	4	use	use	NOUN
gujaf-137	86	5	of	of	ADP
gujaf-137	86	6	all	all	DET
gujaf-137	86	7	the	the	DET
gujaf-137	86	8	113	113	NUM
gujaf-137	86	9	non	non	ADJ
gujaf-137	86	10	-	-	ADJ
gujaf-137	86	11	financial	financial	ADJ
gujaf-137	86	12	companies	company	NOUN
gujaf-137	86	13	in	in	ADP
gujaf-137	86	14	nigeria	nigeria	PROPN
gujaf-137	86	15	publicly	publicly	ADV
gujaf-137	86	16	quoted	quote	VERB
gujaf-137	86	17	on	on	ADP
gujaf-137	86	18	nse	nse	NOUN
gujaf-137	86	19	as	as	ADP
gujaf-137	86	20	at	at	ADP
gujaf-137	86	21	31st	31st	PROPN
gujaf-137	86	22	december	december	PROPN
gujaf-137	86	23	,	,	PUNCT
gujaf-137	86	24	2019	2019	NUM
gujaf-137	86	25	the	the	DET
gujaf-137	86	26	study	study	NOUN
gujaf-137	86	27	population	population	NOUN
gujaf-137	86	28	.	.	PUNCT
gujaf-137	87	1	the	the	DET
gujaf-137	87	2	113	113	NUM
gujaf-137	87	3	nonfinancial	nonfinancial	ADJ
gujaf-137	87	4	firms	firm	NOUN
gujaf-137	87	5	have	have	AUX
gujaf-137	87	6	been	be	AUX
gujaf-137	87	7	utilized	utilize	VERB
gujaf-137	87	8	as	as	ADP
gujaf-137	87	9	the	the	DET
gujaf-137	87	10	study	study	NOUN
gujaf-137	87	11	sample	sample	NOUN
gujaf-137	87	12	by	by	ADP
gujaf-137	87	13	espousing	espouse	VERB
gujaf-137	87	14	census	census	NOUN
gujaf-137	87	15	technique	technique	NOUN
gujaf-137	87	16	of	of	ADP
gujaf-137	87	17	sampling	sampling	NOUN
gujaf-137	87	18	.	.	PUNCT
gujaf-137	88	1	the	the	DET
gujaf-137	88	2	choice	choice	NOUN
gujaf-137	88	3	of	of	ADP
gujaf-137	88	4	the	the	DET
gujaf-137	88	5	listed	list	VERB
gujaf-137	88	6	non	non	ADJ
gujaf-137	88	7	-	-	ADJ
gujaf-137	88	8	financial	financial	ADJ
gujaf-137	88	9	companies	company	NOUN
gujaf-137	88	10	in	in	ADP
gujaf-137	88	11	nigeria	nigeria	PROPN
gujaf-137	88	12	as	as	ADP
gujaf-137	88	13	the	the	DET
gujaf-137	88	14	population	population	NOUN
gujaf-137	88	15	of	of	ADP
gujaf-137	88	16	this	this	DET
gujaf-137	88	17	study	study	NOUN
gujaf-137	88	18	is	be	AUX
gujaf-137	88	19	in	in	ADP
gujaf-137	88	20	order	order	NOUN
gujaf-137	88	21	to	to	PART
gujaf-137	88	22	have	have	AUX
gujaf-137	88	23	a	a	DET
gujaf-137	88	24	full	full	ADJ
gujaf-137	88	25	representation	representation	NOUN
gujaf-137	88	26	of	of	ADP
gujaf-137	88	27	the	the	DET
gujaf-137	88	28	firms	firm	NOUN
gujaf-137	88	29	and	and	CCONJ
gujaf-137	88	30	considering	consider	VERB
gujaf-137	88	31	the	the	DET
gujaf-137	88	32	study	study	NOUN
gujaf-137	88	33	’s	’s	PART
gujaf-137	88	34	nature	nature	NOUN
gujaf-137	88	35	and	and	CCONJ
gujaf-137	88	36	also	also	ADV
gujaf-137	88	37	owing	owe	VERB
gujaf-137	88	38	to	to	ADP
gujaf-137	88	39	the	the	DET
gujaf-137	88	40	fact	fact	NOUN
gujaf-137	88	41	that	that	SCONJ
gujaf-137	88	42	the	the	DET
gujaf-137	88	43	model	model	NOUN
gujaf-137	88	44	of	of	ADP
gujaf-137	88	45	collins	collins	PROPN
gujaf-137	88	46	et	et	PROPN
gujaf-137	88	47	al	al	PROPN
gujaf-137	88	48	.	.	PROPN
gujaf-137	89	1	(	(	PUNCT
gujaf-137	89	2	2017	2017	NUM
gujaf-137	89	3	)	)	PUNCT
gujaf-137	89	4	can	can	AUX
gujaf-137	89	5	only	only	ADV
gujaf-137	89	6	accommodate	accommodate	VERB
gujaf-137	89	7	or	or	CCONJ
gujaf-137	89	8	detect	detect	VERB
gujaf-137	89	9	unethical	unethical	ADJ
gujaf-137	89	10	accounting	accounting	NOUN
gujaf-137	89	11	in	in	ADP
gujaf-137	89	12	nonfinancial	nonfinancial	ADJ
gujaf-137	89	13	firms	firm	NOUN
gujaf-137	89	14	because	because	SCONJ
gujaf-137	89	15	of	of	ADP
gujaf-137	89	16	its	its	PRON
gujaf-137	89	17	variables	variable	NOUN
gujaf-137	89	18	or	or	CCONJ
gujaf-137	89	19	components	component	NOUN
gujaf-137	89	20	.	.	PUNCT
gujaf-137	90	1	the	the	DET
gujaf-137	90	2	population	population	NOUN
gujaf-137	90	3	and	and	CCONJ
gujaf-137	90	4	sample	sample	NOUN
gujaf-137	90	5	of	of	ADP
gujaf-137	90	6	this	this	DET
gujaf-137	90	7	study	study	NOUN
gujaf-137	90	8	are	be	AUX
gujaf-137	90	9	listed	list	VERB
gujaf-137	90	10	based	base	VERB
gujaf-137	90	11	on	on	ADP
gujaf-137	90	12	classification	classification	NOUN
gujaf-137	90	13	by	by	ADP
gujaf-137	90	14	sector	sector	NOUN
gujaf-137	90	15	on	on	ADP
gujaf-137	90	16	the	the	DET
gujaf-137	90	17	nigerian	nigerian	ADJ
gujaf-137	90	18	stock	stock	NOUN
gujaf-137	90	19	exchange	exchange	PROPN
gujaf-137	90	20	.	.	PUNCT
gujaf-137	91	1	for	for	ADP
gujaf-137	91	2	this	this	DET
gujaf-137	91	3	research	research	NOUN
gujaf-137	91	4	study	study	NOUN
gujaf-137	91	5	,	,	PUNCT
gujaf-137	91	6	only	only	ADV
gujaf-137	91	7	data	datum	NOUN
gujaf-137	91	8	from	from	ADP
gujaf-137	91	9	secondary	secondary	ADJ
gujaf-137	91	10	source	source	NOUN
gujaf-137	91	11	was	be	AUX
gujaf-137	91	12	utilized	utilize	VERB
gujaf-137	91	13	and	and	CCONJ
gujaf-137	91	14	it	it	PRON
gujaf-137	91	15	was	be	AUX
gujaf-137	91	16	extracted	extract	VERB
gujaf-137	91	17	from	from	ADP
gujaf-137	91	18	the	the	DET
gujaf-137	91	19	publicized	publicize	VERB
gujaf-137	91	20	yearly	yearly	ADJ
gujaf-137	91	21	accounts	account	NOUN
gujaf-137	91	22	and	and	CCONJ
gujaf-137	91	23	reports	report	NOUN
gujaf-137	91	24	(	(	PUNCT
gujaf-137	91	25	financial	financial	ADJ
gujaf-137	91	26	statements	statement	NOUN
gujaf-137	91	27	)	)	PUNCT
gujaf-137	91	28	,	,	PUNCT
gujaf-137	91	29	company	company	NOUN
gujaf-137	91	30	and	and	CCONJ
gujaf-137	91	31	directors	director	NOUN
gujaf-137	91	32	’	'	PUNCT
gujaf-137	91	33	profile	profile	NOUN
gujaf-137	91	34	of	of	ADP
gujaf-137	91	35	the	the	DET
gujaf-137	91	36	firms	firm	NOUN
gujaf-137	91	37	in	in	ADP
gujaf-137	91	38	nigeria	nigeria	PROPN
gujaf-137	91	39	quoted	quote	VERB
gujaf-137	91	40	on	on	ADP
gujaf-137	91	41	the	the	DET
gujaf-137	91	42	nse	nse	NOUN
gujaf-137	91	43	as	as	ADP
gujaf-137	91	44	at	at	ADP
gujaf-137	91	45	31st/12/2019	31st/12/2019	NUM
gujaf-137	91	46	for	for	ADP
gujaf-137	91	47	a	a	DET
gujaf-137	91	48	period	period	NOUN
gujaf-137	91	49	of	of	ADP
gujaf-137	91	50	ten	ten	NUM
gujaf-137	91	51	(	(	PUNCT
gujaf-137	91	52	10	10	NUM
gujaf-137	91	53	)	)	PUNCT
gujaf-137	91	54	years	year	NOUN
gujaf-137	91	55	(	(	PUNCT
gujaf-137	91	56	2010	2010	NUM
gujaf-137	91	57	-	-	SYM
gujaf-137	91	58	2019	2019	NUM
gujaf-137	91	59	)	)	PUNCT
gujaf-137	91	60	.	.	PUNCT
gujaf-137	92	1	the	the	DET
gujaf-137	92	2	secondary	secondary	ADJ
gujaf-137	92	3	source	source	NOUN
gujaf-137	92	4	of	of	ADP
gujaf-137	92	5	data	datum	NOUN
gujaf-137	92	6	was	be	AUX
gujaf-137	92	7	used	use	VERB
gujaf-137	92	8	because	because	SCONJ
gujaf-137	92	9	the	the	DET
gujaf-137	92	10	variables	variable	NOUN
gujaf-137	92	11	of	of	ADP
gujaf-137	92	12	the	the	DET
gujaf-137	92	13	study	study	NOUN
gujaf-137	92	14	can	can	AUX
gujaf-137	92	15	be	be	AUX
gujaf-137	92	16	measured	measure	VERB
gujaf-137	92	17	quantitatively	quantitatively	ADV
gujaf-137	92	18	,	,	PUNCT
gujaf-137	92	19	and	and	CCONJ
gujaf-137	92	20	the	the	DET
gujaf-137	92	21	information	information	NOUN
gujaf-137	92	22	needed	need	VERB
gujaf-137	92	23	to	to	PART
gujaf-137	92	24	measure	measure	VERB
gujaf-137	92	25	these	these	DET
gujaf-137	92	26	variables	variable	NOUN
gujaf-137	92	27	are	be	AUX
gujaf-137	92	28	available	available	ADJ
gujaf-137	92	29	in	in	ADP
gujaf-137	92	30	the	the	DET
gujaf-137	92	31	annual	annual	ADJ
gujaf-137	92	32	reports	report	NOUN
gujaf-137	92	33	and	and	CCONJ
gujaf-137	92	34	accounts	account	NOUN
gujaf-137	92	35	,	,	PUNCT
gujaf-137	92	36	company	company	NOUN
gujaf-137	92	37	,	,	PUNCT
gujaf-137	92	38	and	and	CCONJ
gujaf-137	92	39	directors	director	NOUN
gujaf-137	92	40	’	'	PUNCT
gujaf-137	92	41	profile	profile	NOUN
gujaf-137	92	42	of	of	ADP
gujaf-137	92	43	the	the	DET
gujaf-137	92	44	listed	list	VERB
gujaf-137	92	45	firms	firm	NOUN
gujaf-137	92	46	in	in	ADP
gujaf-137	92	47	nigeria	nigeria	PROPN
gujaf-137	92	48	.	.	PUNCT
gujaf-137	93	1	the	the	DET
gujaf-137	93	2	study	study	NOUN
gujaf-137	93	3	used	use	VERB
gujaf-137	93	4	panel	panel	NOUN
gujaf-137	93	5	multiple	multiple	ADJ
gujaf-137	93	6	linear	linear	ADJ
gujaf-137	93	7	regression	regression	NOUN
gujaf-137	93	8	as	as	ADP
gujaf-137	93	9	technique	technique	NOUN
gujaf-137	93	10	of	of	ADP
gujaf-137	93	11	data	datum	NOUN
gujaf-137	93	12	analysis	analysis	NOUN
gujaf-137	93	13	using	use	VERB
gujaf-137	93	14	stata	stata	NOUN
gujaf-137	93	15	as	as	ADP
gujaf-137	93	16	tool	tool	NOUN
gujaf-137	93	17	of	of	ADP
gujaf-137	93	18	analysis	analysis	NOUN
gujaf-137	93	19	.	.	PUNCT
gujaf-137	94	1	ordinary	ordinary	ADJ
gujaf-137	94	2	least	least	ADJ
gujaf-137	94	3	square	square	ADJ
gujaf-137	94	4	regression	regression	NOUN
gujaf-137	94	5	technique	technique	NOUN
gujaf-137	94	6	was	be	AUX
gujaf-137	94	7	used	use	VERB
gujaf-137	94	8	because	because	SCONJ
gujaf-137	94	9	of	of	ADP
gujaf-137	94	10	its	its	PRON
gujaf-137	94	11	efficiency	efficiency	NOUN
gujaf-137	94	12	in	in	ADP
gujaf-137	94	13	estimating	estimate	VERB
gujaf-137	94	14	the	the	DET
gujaf-137	94	15	causes	cause	NOUN
gujaf-137	94	16	and	and	CCONJ
gujaf-137	94	17	effects	effect	NOUN
gujaf-137	94	18	of	of	ADP
gujaf-137	94	19	the	the	DET
gujaf-137	94	20	relationships	relationship	NOUN
gujaf-137	94	21	7	7	NUM
gujaf-137	94	22	among	among	ADP
gujaf-137	94	23	variables	variable	NOUN
gujaf-137	94	24	under	under	ADP
gujaf-137	94	25	study	study	NOUN
gujaf-137	94	26	.	.	PUNCT
gujaf-137	95	1	since	since	SCONJ
gujaf-137	95	2	the	the	DET
gujaf-137	95	3	study	study	NOUN
gujaf-137	95	4	adopted	adopt	VERB
gujaf-137	95	5	quantitative	quantitative	ADJ
gujaf-137	95	6	approach	approach	NOUN
gujaf-137	95	7	,	,	PUNCT
gujaf-137	95	8	therefore	therefore	ADV
gujaf-137	95	9	,	,	PUNCT
gujaf-137	95	10	a	a	DET
gujaf-137	95	11	parametric	parametric	ADJ
gujaf-137	95	12	tool	tool	NOUN
gujaf-137	95	13	is	be	AUX
gujaf-137	95	14	expected	expect	VERB
gujaf-137	95	15	to	to	PART
gujaf-137	95	16	be	be	AUX
gujaf-137	95	17	used	use	VERB
gujaf-137	95	18	.	.	PUNCT
gujaf-137	96	1	moreover	moreover	ADV
gujaf-137	96	2	,	,	PUNCT
gujaf-137	96	3	ordinary	ordinary	ADJ
gujaf-137	96	4	least	least	ADJ
gujaf-137	96	5	square	square	ADJ
gujaf-137	96	6	regression	regression	NOUN
gujaf-137	96	7	is	be	AUX
gujaf-137	96	8	not	not	PART
gujaf-137	96	9	just	just	ADV
gujaf-137	96	10	one	one	NUM
gujaf-137	96	11	technique	technique	NOUN
gujaf-137	96	12	but	but	CCONJ
gujaf-137	96	13	a	a	DET
gujaf-137	96	14	household	household	NOUN
gujaf-137	96	15	of	of	ADP
gujaf-137	96	16	methods	method	NOUN
gujaf-137	96	17	that	that	PRON
gujaf-137	96	18	can	can	AUX
gujaf-137	96	19	be	be	AUX
gujaf-137	96	20	used	use	VERB
gujaf-137	96	21	to	to	PART
gujaf-137	96	22	explore	explore	VERB
gujaf-137	96	23	the	the	DET
gujaf-137	96	24	connection	connection	NOUN
gujaf-137	96	25	between	between	ADP
gujaf-137	96	26	one	one	NUM
gujaf-137	96	27	explained	explain	VERB
gujaf-137	96	28	variable	variable	NOUN
gujaf-137	96	29	and	and	CCONJ
gujaf-137	96	30	several	several	ADJ
gujaf-137	96	31	explanatory	explanatory	ADJ
gujaf-137	96	32	variables	variable	NOUN
gujaf-137	96	33	.	.	PUNCT
gujaf-137	97	1	ordinary	ordinary	ADJ
gujaf-137	97	2	least	least	ADJ
gujaf-137	97	3	square	square	ADJ
gujaf-137	97	4	regression	regression	NOUN
gujaf-137	97	5	is	be	AUX
gujaf-137	97	6	based	base	VERB
gujaf-137	97	7	on	on	ADP
gujaf-137	97	8	correlation	correlation	NOUN
gujaf-137	97	9	that	that	PRON
gujaf-137	97	10	permits	permit	VERB
gujaf-137	97	11	further	further	ADJ
gujaf-137	97	12	complex	complex	ADJ
gujaf-137	97	13	examination	examination	NOUN
gujaf-137	97	14	of	of	ADP
gujaf-137	97	15	the	the	DET
gujaf-137	97	16	interconnection	interconnection	NOUN
gujaf-137	97	17	amongst	amongst	ADP
gujaf-137	97	18	established	establish	VERB
gujaf-137	97	19	variables	variable	NOUN
gujaf-137	97	20	.	.	PUNCT
gujaf-137	98	1	this	this	PRON
gujaf-137	98	2	is	be	AUX
gujaf-137	98	3	what	what	PRON
gujaf-137	98	4	promotes	promote	VERB
gujaf-137	98	5	it	it	PRON
gujaf-137	98	6	to	to	PART
gujaf-137	98	7	be	be	AUX
gujaf-137	98	8	frequently	frequently	ADV
gujaf-137	98	9	used	use	VERB
gujaf-137	98	10	for	for	ADP
gujaf-137	98	11	examination	examination	NOUN
gujaf-137	98	12	of	of	ADP
gujaf-137	98	13	many	many	ADJ
gujaf-137	98	14	complex	complex	ADJ
gujaf-137	98	15	real	real	ADJ
gujaf-137	98	16	-	-	PUNCT
gujaf-137	98	17	life	life	NOUN
gujaf-137	98	18	rather	rather	ADV
gujaf-137	98	19	than	than	ADP
gujaf-137	98	20	laboratory	laboratory	NOUN
gujaf-137	98	21	-	-	PUNCT
gujaf-137	98	22	based	base	VERB
gujaf-137	98	23	research	research	NOUN
gujaf-137	98	24	objectives	objective	NOUN
gujaf-137	98	25	/	/	SYM
gujaf-137	98	26	hypotheses	hypothesis	NOUN
gujaf-137	98	27	.	.	PUNCT
gujaf-137	99	1	furthermore	furthermore	ADV
gujaf-137	99	2	,	,	PUNCT
gujaf-137	99	3	it	it	PRON
gujaf-137	99	4	was	be	AUX
gujaf-137	99	5	used	use	VERB
gujaf-137	99	6	because	because	SCONJ
gujaf-137	99	7	,	,	PUNCT
gujaf-137	99	8	the	the	DET
gujaf-137	99	9	technique	technique	NOUN
gujaf-137	99	10	can	can	AUX
gujaf-137	99	11	show	show	VERB
gujaf-137	99	12	how	how	SCONJ
gujaf-137	99	13	fit	fit	ADJ
gujaf-137	99	14	a	a	DET
gujaf-137	99	15	set	set	NOUN
gujaf-137	99	16	of	of	ADP
gujaf-137	99	17	variables	variable	NOUN
gujaf-137	99	18	is	be	AUX
gujaf-137	99	19	able	able	ADJ
gujaf-137	99	20	to	to	PART
gujaf-137	99	21	foresee	foresee	VERB
gujaf-137	99	22	a	a	DET
gujaf-137	99	23	certain	certain	ADJ
gujaf-137	99	24	result	result	NOUN
gujaf-137	99	25	.	.	PUNCT
gujaf-137	100	1	also	also	ADV
gujaf-137	100	2	,	,	PUNCT
gujaf-137	100	3	they	they	PRON
gujaf-137	100	4	are	be	AUX
gujaf-137	100	5	better	well	ADJ
gujaf-137	100	6	in	in	ADP
gujaf-137	100	7	providing	provide	VERB
gujaf-137	100	8	the	the	DET
gujaf-137	100	9	researcher	researcher	NOUN
gujaf-137	100	10	with	with	ADP
gujaf-137	100	11	information	information	NOUN
gujaf-137	100	12	about	about	ADP
gujaf-137	100	13	the	the	DET
gujaf-137	100	14	model	model	NOUN
gujaf-137	100	15	in	in	ADP
gujaf-137	100	16	total	total	NOUN
gujaf-137	100	17	with	with	ADP
gujaf-137	100	18	the	the	DET
gujaf-137	100	19	role	role	NOUN
gujaf-137	100	20	of	of	ADP
gujaf-137	100	21	individual	individual	ADJ
gujaf-137	100	22	variables	variable	NOUN
gujaf-137	100	23	that	that	PRON
gujaf-137	100	24	formed	form	VERB
gujaf-137	100	25	the	the	DET
gujaf-137	100	26	model	model	NOUN
gujaf-137	100	27	.	.	PUNCT
gujaf-137	101	1	the	the	DET
gujaf-137	101	2	explained	explain	VERB
gujaf-137	101	3	variable	variable	NOUN
gujaf-137	101	4	of	of	ADP
gujaf-137	101	5	the	the	DET
gujaf-137	101	6	study	study	NOUN
gujaf-137	101	7	which	which	PRON
gujaf-137	101	8	is	be	AUX
gujaf-137	101	9	unethical	unethical	ADJ
gujaf-137	101	10	accounting	accounting	NOUN
gujaf-137	101	11	proxied	proxie	VERB
gujaf-137	101	12	with	with	ADP
gujaf-137	101	13	dacc	dacc	NOUN
gujaf-137	101	14	was	be	AUX
gujaf-137	101	15	measured	measure	VERB
gujaf-137	101	16	by	by	ADP
gujaf-137	101	17	the	the	DET
gujaf-137	101	18	absolute	absolute	ADJ
gujaf-137	101	19	values	value	NOUN
gujaf-137	101	20	of	of	ADP
gujaf-137	101	21	the	the	DET
gujaf-137	101	22	residuals	residual	NOUN
gujaf-137	101	23	of	of	ADP
gujaf-137	101	24	discretionary	discretionary	ADJ
gujaf-137	101	25	accruals	accrual	NOUN
gujaf-137	101	26	using	use	VERB
gujaf-137	101	27	modified	modify	VERB
gujaf-137	101	28	collins	collin	NOUN
gujaf-137	101	29	et	et	PROPN
gujaf-137	101	30	al	al	PROPN
gujaf-137	101	31	.	.	PROPN
gujaf-137	102	1	(	(	PUNCT
gujaf-137	102	2	2017	2017	NUM
gujaf-137	102	3	)	)	PUNCT
gujaf-137	102	4	.	.	PUNCT
gujaf-137	103	1	board	board	NOUN
gujaf-137	103	2	diversity	diversity	NOUN
gujaf-137	103	3	was	be	AUX
gujaf-137	103	4	measured	measure	VERB
gujaf-137	103	5	by	by	ADP
gujaf-137	103	6	taking	take	VERB
gujaf-137	103	7	the	the	DET
gujaf-137	103	8	percentage	percentage	NOUN
gujaf-137	103	9	or	or	CCONJ
gujaf-137	103	10	proportion	proportion	NOUN
gujaf-137	103	11	of	of	ADP
gujaf-137	103	12	females	female	NOUN
gujaf-137	103	13	’	'	PUNCT
gujaf-137	103	14	representation	representation	NOUN
gujaf-137	103	15	on	on	ADP
gujaf-137	103	16	board	board	NOUN
gujaf-137	103	17	over	over	ADP
gujaf-137	103	18	the	the	DET
gujaf-137	103	19	entire	entire	ADJ
gujaf-137	103	20	sum	sum	NOUN
gujaf-137	103	21	of	of	ADP
gujaf-137	103	22	members	member	NOUN
gujaf-137	103	23	of	of	ADP
gujaf-137	103	24	the	the	DET
gujaf-137	103	25	board	board	NOUN
gujaf-137	103	26	.	.	PUNCT
gujaf-137	104	1	board	board	NOUN
gujaf-137	104	2	ethnicity	ethnicity	NOUN
gujaf-137	104	3	was	be	AUX
gujaf-137	104	4	measured	measure	VERB
gujaf-137	104	5	using	use	VERB
gujaf-137	104	6	ethnicity	ethnicity	NOUN
gujaf-137	104	7	score	score	NOUN
gujaf-137	104	8	,	,	PUNCT
gujaf-137	104	9	that	that	ADV
gujaf-137	104	10	is	is	ADV
gujaf-137	104	11	,	,	PUNCT
gujaf-137	104	12	four	four	NUM
gujaf-137	104	13	proxies	proxy	NOUN
gujaf-137	104	14	of	of	ADP
gujaf-137	104	15	ethnicity	ethnicity	NOUN
gujaf-137	104	16	were	be	AUX
gujaf-137	104	17	used	use	VERB
gujaf-137	104	18	which	which	PRON
gujaf-137	104	19	are	be	AUX
gujaf-137	104	20	hausa	hausa	NOUN
gujaf-137	104	21	/	/	SYM
gujaf-137	104	22	fulani	fulani	PROPN
gujaf-137	104	23	,	,	PUNCT
gujaf-137	104	24	yoruba	yoruba	PROPN
gujaf-137	104	25	,	,	PUNCT
gujaf-137	104	26	igbo	igbo	PROPN
gujaf-137	104	27	,	,	PUNCT
gujaf-137	104	28	and	and	CCONJ
gujaf-137	104	29	minority	minority	NOUN
gujaf-137	104	30	tribes	tribe	NOUN
gujaf-137	104	31	,	,	PUNCT
gujaf-137	104	32	for	for	ADP
gujaf-137	104	33	each	each	DET
gujaf-137	104	34	year	year	NOUN
gujaf-137	104	35	whichever	whichever	PRON
gujaf-137	104	36	ethnic	ethnic	ADJ
gujaf-137	104	37	group	group	NOUN
gujaf-137	104	38	is	be	AUX
gujaf-137	104	39	present	present	ADJ
gujaf-137	104	40	on	on	ADP
gujaf-137	104	41	the	the	DET
gujaf-137	104	42	board	board	NOUN
gujaf-137	104	43	was	be	AUX
gujaf-137	104	44	given	give	VERB
gujaf-137	104	45	value	value	NOUN
gujaf-137	104	46	as	as	ADP
gujaf-137	104	47	1	1	NUM
gujaf-137	104	48	otherwise	otherwise	ADV
gujaf-137	104	49	0	0	NUM
gujaf-137	104	50	,	,	PUNCT
gujaf-137	104	51	the	the	DET
gujaf-137	104	52	total	total	NOUN
gujaf-137	104	53	was	be	AUX
gujaf-137	104	54	then	then	ADV
gujaf-137	104	55	divided	divide	VERB
gujaf-137	104	56	by	by	ADP
gujaf-137	104	57	the	the	DET
gujaf-137	104	58	whole	whole	ADJ
gujaf-137	104	59	sum	sum	NOUN
gujaf-137	104	60	of	of	ADP
gujaf-137	104	61	proxies	proxy	NOUN
gujaf-137	104	62	which	which	PRON
gujaf-137	104	63	is	be	AUX
gujaf-137	104	64	four	four	NUM
gujaf-137	104	65	.	.	PUNCT
gujaf-137	105	1	board	board	NOUN
gujaf-137	105	2	reputation	reputation	NOUN
gujaf-137	105	3	was	be	AUX
gujaf-137	105	4	measured	measure	VERB
gujaf-137	105	5	as	as	ADP
gujaf-137	105	6	the	the	DET
gujaf-137	105	7	percentage	percentage	NOUN
gujaf-137	105	8	of	of	ADP
gujaf-137	105	9	members	member	NOUN
gujaf-137	105	10	of	of	ADP
gujaf-137	105	11	the	the	DET
gujaf-137	105	12	board	board	NOUN
gujaf-137	105	13	with	with	ADP
gujaf-137	105	14	national	national	ADJ
gujaf-137	105	15	honor	honor	NOUN
gujaf-137	105	16	over	over	ADP
gujaf-137	105	17	the	the	DET
gujaf-137	105	18	total	total	ADJ
gujaf-137	105	19	board	board	NOUN
gujaf-137	105	20	members	member	NOUN
gujaf-137	105	21	.	.	PUNCT
gujaf-137	106	1	board	board	NOUN
gujaf-137	106	2	nationality	nationality	NOUN
gujaf-137	106	3	was	be	AUX
gujaf-137	106	4	measured	measure	VERB
gujaf-137	106	5	as	as	ADP
gujaf-137	106	6	the	the	DET
gujaf-137	106	7	proportion	proportion	NOUN
gujaf-137	106	8	of	of	ADP
gujaf-137	106	9	foreign	foreign	ADJ
gujaf-137	106	10	directors	director	NOUN
gujaf-137	106	11	serving	serve	VERB
gujaf-137	106	12	on	on	ADP
gujaf-137	106	13	the	the	DET
gujaf-137	106	14	board	board	NOUN
gujaf-137	106	15	of	of	ADP
gujaf-137	106	16	directors	director	NOUN
gujaf-137	106	17	over	over	ADP
gujaf-137	106	18	the	the	DET
gujaf-137	106	19	total	total	ADJ
gujaf-137	106	20	sum	sum	NOUN
gujaf-137	106	21	of	of	ADP
gujaf-137	106	22	members	member	NOUN
gujaf-137	106	23	serving	serve	VERB
gujaf-137	106	24	on	on	ADP
gujaf-137	106	25	board	board	NOUN
gujaf-137	106	26	.	.	PUNCT
gujaf-137	107	1	board	board	NOUN
gujaf-137	107	2	risk	risk	NOUN
gujaf-137	107	3	was	be	AUX
gujaf-137	107	4	measured	measure	VERB
gujaf-137	107	5	as	as	ADP
gujaf-137	107	6	the	the	DET
gujaf-137	107	7	ratio	ratio	NOUN
gujaf-137	107	8	of	of	ADP
gujaf-137	107	9	directors	director	NOUN
gujaf-137	107	10	serving	serve	VERB
gujaf-137	107	11	in	in	ADP
gujaf-137	107	12	the	the	DET
gujaf-137	107	13	risk	risk	NOUN
gujaf-137	107	14	management	management	NOUN
gujaf-137	107	15	committee	committee	NOUN
gujaf-137	107	16	within	within	ADP
gujaf-137	107	17	the	the	DET
gujaf-137	107	18	board	board	NOUN
gujaf-137	107	19	over	over	ADP
gujaf-137	107	20	the	the	DET
gujaf-137	107	21	total	total	ADJ
gujaf-137	107	22	sum	sum	NOUN
gujaf-137	107	23	of	of	ADP
gujaf-137	107	24	directors	director	NOUN
gujaf-137	107	25	serving	serve	VERB
gujaf-137	107	26	the	the	DET
gujaf-137	107	27	board	board	NOUN
gujaf-137	107	28	.	.	PUNCT
gujaf-137	108	1	board	board	NOUN
gujaf-137	108	2	capability	capability	NOUN
gujaf-137	108	3	was	be	AUX
gujaf-137	108	4	measured	measure	VERB
gujaf-137	108	5	using	use	VERB
gujaf-137	108	6	capability	capability	NOUN
gujaf-137	108	7	score	score	NOUN
gujaf-137	108	8	with	with	ADP
gujaf-137	108	9	five	five	NUM
gujaf-137	108	10	(	(	PUNCT
gujaf-137	108	11	5	5	NUM
gujaf-137	108	12	)	)	PUNCT
gujaf-137	108	13	proxies	proxy	NOUN
gujaf-137	108	14	(	(	PUNCT
gujaf-137	108	15	tenure	tenure	NOUN
gujaf-137	108	16	,	,	PUNCT
gujaf-137	108	17	experience	experience	NOUN
gujaf-137	108	18	,	,	PUNCT
gujaf-137	108	19	multiple	multiple	ADJ
gujaf-137	108	20	directorship	directorship	NOUN
gujaf-137	108	21	,	,	PUNCT
gujaf-137	108	22	educational	educational	ADJ
gujaf-137	108	23	qualification	qualification	NOUN
gujaf-137	108	24	and	and	CCONJ
gujaf-137	108	25	skills	skill	NOUN
gujaf-137	108	26	/	/	SYM
gujaf-137	108	27	competency	competency	NOUN
gujaf-137	108	28	)	)	PUNCT
gujaf-137	108	29	,	,	PUNCT
gujaf-137	108	30	a	a	DET
gujaf-137	108	31	value	value	NOUN
gujaf-137	108	32	of	of	ADP
gujaf-137	108	33	0	0	NUM
gujaf-137	108	34	was	be	AUX
gujaf-137	108	35	given	give	VERB
gujaf-137	108	36	if	if	SCONJ
gujaf-137	108	37	all	all	DET
gujaf-137	108	38	the	the	DET
gujaf-137	108	39	directors	director	NOUN
gujaf-137	108	40	are	be	AUX
gujaf-137	108	41	serving	serve	VERB
gujaf-137	108	42	first	first	ADJ
gujaf-137	108	43	tenure	tenure	NOUN
gujaf-137	108	44	otherwise	otherwise	ADV
gujaf-137	108	45	1	1	NUM
gujaf-137	108	46	,	,	PUNCT
gujaf-137	108	47	the	the	DET
gujaf-137	108	48	study	study	NOUN
gujaf-137	108	49	used	use	VERB
gujaf-137	108	50	a	a	DET
gujaf-137	108	51	threshold	threshold	NOUN
gujaf-137	108	52	that	that	SCONJ
gujaf-137	108	53	a	a	DET
gujaf-137	108	54	director	director	NOUN
gujaf-137	108	55	must	must	AUX
gujaf-137	108	56	serve	serve	VERB
gujaf-137	108	57	in	in	ADP
gujaf-137	108	58	the	the	DET
gujaf-137	108	59	board	board	NOUN
gujaf-137	108	60	or	or	CCONJ
gujaf-137	108	61	other	other	ADJ
gujaf-137	108	62	boards	board	NOUN
gujaf-137	108	63	for	for	ADP
gujaf-137	108	64	five	five	NUM
gujaf-137	108	65	(	(	PUNCT
gujaf-137	108	66	5	5	NUM
gujaf-137	108	67	)	)	PUNCT
gujaf-137	108	68	years	year	NOUN
gujaf-137	108	69	and	and	CCONJ
gujaf-137	108	70	above	above	ADV
gujaf-137	108	71	in	in	ADP
gujaf-137	108	72	other	other	ADJ
gujaf-137	108	73	to	to	PART
gujaf-137	108	74	have	have	VERB
gujaf-137	108	75	experience	experience	NOUN
gujaf-137	108	76	,	,	PUNCT
gujaf-137	108	77	therefore	therefore	ADV
gujaf-137	108	78	,	,	PUNCT
gujaf-137	108	79	only	only	ADV
gujaf-137	108	80	members	member	NOUN
gujaf-137	108	81	of	of	ADP
gujaf-137	108	82	the	the	DET
gujaf-137	108	83	board	board	NOUN
gujaf-137	108	84	with	with	ADP
gujaf-137	108	85	board	board	NOUN
gujaf-137	108	86	experience	experience	NOUN
gujaf-137	108	87	of	of	ADP
gujaf-137	108	88	five	five	NUM
gujaf-137	108	89	years	year	NOUN
gujaf-137	108	90	and	and	CCONJ
gujaf-137	108	91	above	above	ADV
gujaf-137	108	92	are	be	AUX
gujaf-137	108	93	considered	consider	VERB
gujaf-137	108	94	as	as	ADP
gujaf-137	108	95	experienced	experienced	ADJ
gujaf-137	108	96	directors	director	NOUN
gujaf-137	108	97	.	.	PUNCT
gujaf-137	109	1	for	for	ADP
gujaf-137	109	2	experience	experience	NOUN
gujaf-137	109	3	directors	director	NOUN
gujaf-137	109	4	a	a	DET
gujaf-137	109	5	value	value	NOUN
gujaf-137	109	6	of	of	ADP
gujaf-137	109	7	1	1	NUM
gujaf-137	109	8	was	be	AUX
gujaf-137	109	9	given	give	VERB
gujaf-137	109	10	otherwise	otherwise	ADV
gujaf-137	109	11	0	0	NUM
gujaf-137	109	12	.	.	PUNCT
gujaf-137	110	1	the	the	DET
gujaf-137	110	2	presence	presence	NOUN
gujaf-137	110	3	of	of	ADP
gujaf-137	110	4	director	director	NOUN
gujaf-137	110	5	serving	serve	VERB
gujaf-137	110	6	on	on	ADP
gujaf-137	110	7	2	2	NUM
gujaf-137	110	8	or	or	CCONJ
gujaf-137	110	9	more	more	ADJ
gujaf-137	110	10	boards	board	NOUN
gujaf-137	110	11	was	be	AUX
gujaf-137	110	12	given	give	VERB
gujaf-137	110	13	a	a	DET
gujaf-137	110	14	value	value	NOUN
gujaf-137	110	15	of	of	ADP
gujaf-137	110	16	1	1	NUM
gujaf-137	110	17	otherwise	otherwise	ADV
gujaf-137	110	18	0	0	NUM
gujaf-137	110	19	,	,	PUNCT
gujaf-137	110	20	the	the	DET
gujaf-137	110	21	presence	presence	NOUN
gujaf-137	110	22	of	of	ADP
gujaf-137	110	23	director	director	NOUN
gujaf-137	110	24	with	with	ADP
gujaf-137	110	25	educational	educational	ADJ
gujaf-137	110	26	qualification	qualification	NOUN
gujaf-137	110	27	higher	high	ADJ
gujaf-137	110	28	than	than	ADP
gujaf-137	110	29	first	first	ADJ
gujaf-137	110	30	degree	degree	NOUN
gujaf-137	110	31	was	be	AUX
gujaf-137	110	32	given	give	VERB
gujaf-137	110	33	a	a	DET
gujaf-137	110	34	value	value	NOUN
gujaf-137	110	35	of	of	ADP
gujaf-137	110	36	1	1	NUM
gujaf-137	110	37	otherwise	otherwise	ADV
gujaf-137	110	38	0	0	NUM
gujaf-137	110	39	.	.	PUNCT
gujaf-137	111	1	for	for	ADP
gujaf-137	111	2	skills	skill	NOUN
gujaf-137	111	3	/	/	SYM
gujaf-137	111	4	competency	competency	NOUN
gujaf-137	111	5	,	,	PUNCT
gujaf-137	111	6	director	director	NOUN
gujaf-137	111	7	with	with	ADP
gujaf-137	111	8	industry	industry	NOUN
gujaf-137	111	9	experience	experience	NOUN
gujaf-137	111	10	is	be	AUX
gujaf-137	111	11	scored	score	VERB
gujaf-137	111	12	1	1	NUM
gujaf-137	111	13	and	and	CCONJ
gujaf-137	111	14	otherwise	otherwise	ADV
gujaf-137	111	15	0	0	NUM
gujaf-137	111	16	.	.	NOUN
gujaf-137	111	17	8	8	NUM
gujaf-137	111	18	audit	audit	NOUN
gujaf-137	111	19	committee	committee	NOUN
gujaf-137	111	20	was	be	AUX
gujaf-137	111	21	measured	measure	VERB
gujaf-137	111	22	using	use	VERB
gujaf-137	111	23	audit	audit	NOUN
gujaf-137	111	24	committee	committee	NOUN
gujaf-137	111	25	governance	governance	NOUN
gujaf-137	111	26	score	score	NOUN
gujaf-137	111	27	where	where	SCONJ
gujaf-137	111	28	six	six	NUM
gujaf-137	111	29	proxies	proxy	NOUN
gujaf-137	111	30	(	(	PUNCT
gujaf-137	111	31	audit	audit	NOUN
gujaf-137	111	32	committee	committee	NOUN
gujaf-137	111	33	meeting	meeting	NOUN
gujaf-137	111	34	attendance	attendance	NOUN
gujaf-137	111	35	,	,	PUNCT
gujaf-137	111	36	frequency	frequency	NOUN
gujaf-137	111	37	of	of	ADP
gujaf-137	111	38	meeting	meeting	NOUN
gujaf-137	111	39	,	,	PUNCT
gujaf-137	111	40	gender	gender	NOUN
gujaf-137	111	41	,	,	PUNCT
gujaf-137	111	42	independence	independence	NOUN
gujaf-137	111	43	,	,	PUNCT
gujaf-137	111	44	financial	financial	ADJ
gujaf-137	111	45	expertise	expertise	NOUN
gujaf-137	111	46	and	and	CCONJ
gujaf-137	111	47	size	size	NOUN
gujaf-137	111	48	)	)	PUNCT
gujaf-137	111	49	were	be	AUX
gujaf-137	111	50	used	use	VERB
gujaf-137	111	51	.	.	PUNCT
gujaf-137	112	1	for	for	ADP
gujaf-137	112	2	each	each	DET
gujaf-137	112	3	proxy	proxy	NOUN
gujaf-137	112	4	,	,	PUNCT
gujaf-137	112	5	if	if	SCONJ
gujaf-137	112	6	the	the	DET
gujaf-137	112	7	firm	firm	NOUN
gujaf-137	112	8	complied	comply	VERB
gujaf-137	112	9	with	with	ADP
gujaf-137	112	10	the	the	DET
gujaf-137	112	11	requirement	requirement	NOUN
gujaf-137	112	12	of	of	ADP
gujaf-137	112	13	2019	2019	NUM
gujaf-137	112	14	national	national	ADJ
gujaf-137	112	15	code	code	NOUN
gujaf-137	112	16	of	of	ADP
gujaf-137	112	17	corporate	corporate	ADJ
gujaf-137	112	18	governance	governance	NOUN
gujaf-137	112	19	(	(	PUNCT
gujaf-137	112	20	nccg	nccg	PROPN
gujaf-137	112	21	)	)	PUNCT
gujaf-137	112	22	issued	issue	VERB
gujaf-137	112	23	by	by	ADP
gujaf-137	112	24	the	the	DET
gujaf-137	112	25	financial	financial	ADJ
gujaf-137	112	26	reporting	reporting	NOUN
gujaf-137	112	27	council	council	PROPN
gujaf-137	112	28	of	of	ADP
gujaf-137	112	29	nigeria	nigeria	PROPN
gujaf-137	112	30	(	(	PUNCT
gujaf-137	112	31	frcn	frcn	PROPN
gujaf-137	112	32	)	)	PUNCT
gujaf-137	112	33	a	a	DET
gujaf-137	112	34	value	value	NOUN
gujaf-137	112	35	of	of	ADP
gujaf-137	112	36	1	1	NUM
gujaf-137	112	37	was	be	AUX
gujaf-137	112	38	given	give	VERB
gujaf-137	112	39	to	to	ADP
gujaf-137	112	40	that	that	DET
gujaf-137	112	41	proxy	proxy	NOUN
gujaf-137	112	42	for	for	ADP
gujaf-137	112	43	the	the	DET
gujaf-137	112	44	year	year	NOUN
gujaf-137	112	45	otherwise	otherwise	ADV
gujaf-137	112	46	0	0	NUM
gujaf-137	112	47	,	,	PUNCT
gujaf-137	112	48	a	a	DET
gujaf-137	112	49	total	total	NOUN
gujaf-137	112	50	was	be	AUX
gujaf-137	112	51	taken	take	VERB
gujaf-137	112	52	for	for	ADP
gujaf-137	112	53	all	all	DET
gujaf-137	112	54	the	the	DET
gujaf-137	112	55	six	six	NUM
gujaf-137	112	56	proxies	proxy	NOUN
gujaf-137	112	57	and	and	CCONJ
gujaf-137	112	58	then	then	ADV
gujaf-137	112	59	the	the	DET
gujaf-137	112	60	total	total	NOUN
gujaf-137	112	61	was	be	AUX
gujaf-137	112	62	divided	divide	VERB
gujaf-137	112	63	by	by	ADP
gujaf-137	112	64	six	six	NUM
gujaf-137	112	65	which	which	PRON
gujaf-137	112	66	gave	give	VERB
gujaf-137	112	67	the	the	DET
gujaf-137	112	68	audit	audit	NOUN
gujaf-137	112	69	committee	committee	NOUN
gujaf-137	112	70	governance	governance	NOUN
gujaf-137	112	71	score	score	NOUN
gujaf-137	112	72	for	for	ADP
gujaf-137	112	73	the	the	DET
gujaf-137	112	74	year	year	NOUN
gujaf-137	112	75	.	.	PUNCT
gujaf-137	113	1	company	company	NOUN
gujaf-137	113	2	size	size	NOUN
gujaf-137	113	3	was	be	AUX
gujaf-137	113	4	measured	measure	VERB
gujaf-137	113	5	with	with	ADP
gujaf-137	113	6	nlog	nlog	ADJ
gujaf-137	113	7	(	(	PUNCT
gujaf-137	113	8	natural	natural	ADJ
gujaf-137	113	9	logarithm	logarithm	NOUN
gujaf-137	113	10	)	)	PUNCT
gujaf-137	113	11	of	of	ADP
gujaf-137	113	12	total	total	ADJ
gujaf-137	113	13	assets	asset	NOUN
gujaf-137	113	14	while	while	SCONJ
gujaf-137	113	15	sales	sale	NOUN
gujaf-137	113	16	/	/	SYM
gujaf-137	113	17	revenue	revenue	NOUN
gujaf-137	113	18	growth	growth	NOUN
gujaf-137	113	19	was	be	AUX
gujaf-137	113	20	measured	measure	VERB
gujaf-137	113	21	as	as	ADP
gujaf-137	113	22	present	present	ADJ
gujaf-137	113	23	sales	sale	NOUN
gujaf-137	113	24	-	-	PUNCT
gujaf-137	113	25	previous	previous	ADJ
gujaf-137	113	26	sales	sale	NOUN
gujaf-137	113	27	/	/	SYM
gujaf-137	113	28	previous	previous	ADJ
gujaf-137	113	29	sales	sale	NOUN
gujaf-137	113	30	.	.	PUNCT
gujaf-137	114	1	the	the	DET
gujaf-137	114	2	ordinary	ordinary	ADJ
gujaf-137	114	3	least	least	ADJ
gujaf-137	114	4	square	square	ADJ
gujaf-137	114	5	regression	regression	NOUN
gujaf-137	114	6	model	model	NOUN
gujaf-137	114	7	is	be	AUX
gujaf-137	114	8	specified	specify	VERB
gujaf-137	114	9	in	in	ADP
gujaf-137	114	10	order	order	NOUN
gujaf-137	114	11	to	to	PART
gujaf-137	114	12	evaluate	evaluate	VERB
gujaf-137	114	13	the	the	DET
gujaf-137	114	14	effect	effect	NOUN
gujaf-137	114	15	of	of	ADP
gujaf-137	114	16	board	board	NOUN
gujaf-137	114	17	powers	power	NOUN
gujaf-137	114	18	on	on	ADP
gujaf-137	114	19	unethical	unethical	ADJ
gujaf-137	114	20	accounting	accounting	NOUN
gujaf-137	114	21	of	of	ADP
gujaf-137	114	22	public	public	ADJ
gujaf-137	114	23	firms	firm	NOUN
gujaf-137	114	24	in	in	ADP
gujaf-137	114	25	nigeria	nigeria	PROPN
gujaf-137	114	26	.	.	PUNCT
gujaf-137	115	1	the	the	DET
gujaf-137	115	2	models	model	NOUN
gujaf-137	115	3	are	be	AUX
gujaf-137	115	4	specified	specify	VERB
gujaf-137	115	5	below	below	ADV
gujaf-137	115	6	:	:	PUNCT
gujaf-137	115	7	daccit	daccit	PROPN
gujaf-137	115	8	=	=	PROPN
gujaf-137	115	9	β0+β1bdit+β2beit+β3brpit+β4bnit+β5brit+β6bcit+β7aucit+β8fsit+β9s	β0+β1bdit+β2beit+β3brpit+β4bnit+β5brit+β6bcit+β7aucit+β8fsit+β9s	PROPN
gujaf-137	115	10	git+µit	git+µit	PROPN
gujaf-137	115	11	4	4	NUM
gujaf-137	115	12	.	.	PUNCT
gujaf-137	115	13	results	result	NOUN
gujaf-137	115	14	and	and	CCONJ
gujaf-137	115	15	discussion	discussion	NOUN
gujaf-137	115	16	this	this	DET
gujaf-137	115	17	section	section	NOUN
gujaf-137	115	18	presents	present	VERB
gujaf-137	115	19	the	the	DET
gujaf-137	115	20	outcome	outcome	NOUN
gujaf-137	115	21	of	of	ADP
gujaf-137	115	22	regression	regression	NOUN
gujaf-137	115	23	technique	technique	NOUN
gujaf-137	115	24	run	run	VERB
gujaf-137	115	25	in	in	ADP
gujaf-137	115	26	stata	stata	NOUN
gujaf-137	115	27	for	for	ADP
gujaf-137	115	28	the	the	DET
gujaf-137	115	29	data	datum	NOUN
gujaf-137	115	30	collected	collect	VERB
gujaf-137	115	31	.	.	PUNCT
gujaf-137	116	1	ordinary	ordinary	ADJ
gujaf-137	116	2	least	least	ADJ
gujaf-137	116	3	square	square	ADJ
gujaf-137	116	4	regression	regression	NOUN
gujaf-137	116	5	was	be	AUX
gujaf-137	116	6	run	run	VERB
gujaf-137	116	7	and	and	CCONJ
gujaf-137	116	8	a	a	DET
gujaf-137	116	9	test	test	NOUN
gujaf-137	116	10	for	for	ADP
gujaf-137	116	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-137	116	12	which	which	PRON
gujaf-137	116	13	shows	show	VERB
gujaf-137	116	14	an	an	DET
gujaf-137	116	15	insignificant	insignificant	ADJ
gujaf-137	116	16	value	value	NOUN
gujaf-137	116	17	.	.	PUNCT
gujaf-137	117	1	by	by	ADP
gujaf-137	117	2	implication	implication	NOUN
gujaf-137	117	3	,	,	PUNCT
gujaf-137	117	4	the	the	DET
gujaf-137	117	5	outcome	outcome	NOUN
gujaf-137	117	6	signifies	signify	VERB
gujaf-137	117	7	the	the	DET
gujaf-137	117	8	absence	absence	NOUN
gujaf-137	117	9	of	of	ADP
gujaf-137	117	10	heteroskedasticity	heteroskedasticity	NOUN
gujaf-137	117	11	which	which	PRON
gujaf-137	117	12	indicated	indicate	VERB
gujaf-137	117	13	the	the	DET
gujaf-137	117	14	appropriateness	appropriateness	NOUN
gujaf-137	117	15	of	of	ADP
gujaf-137	117	16	ordinary	ordinary	ADJ
gujaf-137	117	17	least	least	ADJ
gujaf-137	117	18	square	square	ADJ
gujaf-137	117	19	regression	regression	NOUN
gujaf-137	117	20	.	.	PUNCT
gujaf-137	118	1	in	in	ADP
gujaf-137	118	2	the	the	DET
gujaf-137	118	3	case	case	NOUN
gujaf-137	118	4	of	of	ADP
gujaf-137	118	5	multicollinearity	multicollinearity	NOUN
gujaf-137	118	6	,	,	PUNCT
gujaf-137	118	7	all	all	DET
gujaf-137	118	8	the	the	DET
gujaf-137	118	9	vif	vif	NOUN
gujaf-137	118	10	values	value	NOUN
gujaf-137	118	11	are	be	AUX
gujaf-137	118	12	consistently	consistently	ADV
gujaf-137	118	13	less	less	ADJ
gujaf-137	118	14	than	than	ADP
gujaf-137	118	15	10	10	NUM
gujaf-137	118	16	and	and	CCONJ
gujaf-137	118	17	above	above	ADP
gujaf-137	118	18	1	1	NUM
gujaf-137	118	19	while	while	SCONJ
gujaf-137	118	20	all	all	DET
gujaf-137	118	21	the	the	DET
gujaf-137	118	22	tolerance	tolerance	NOUN
gujaf-137	118	23	values	value	NOUN
gujaf-137	118	24	are	be	AUX
gujaf-137	118	25	less	less	ADJ
gujaf-137	118	26	than	than	ADP
gujaf-137	118	27	1	1	NUM
gujaf-137	118	28	.	.	PUNCT
gujaf-137	119	1	the	the	DET
gujaf-137	119	2	result	result	NOUN
gujaf-137	119	3	indicates	indicate	VERB
gujaf-137	119	4	the	the	DET
gujaf-137	119	5	absence	absence	NOUN
gujaf-137	119	6	of	of	ADP
gujaf-137	119	7	multicollinearity	multicollinearity	NOUN
gujaf-137	119	8	.	.	PUNCT
gujaf-137	120	1	therefore	therefore	ADV
gujaf-137	120	2	,	,	PUNCT
gujaf-137	120	3	table	table	NOUN
gujaf-137	120	4	4.1	4.1	NUM
gujaf-137	120	5	shows	show	VERB
gujaf-137	120	6	the	the	DET
gujaf-137	120	7	ordinary	ordinary	ADJ
gujaf-137	120	8	least	least	ADJ
gujaf-137	120	9	square	square	ADJ
gujaf-137	120	10	regression	regression	NOUN
gujaf-137	120	11	result	result	NOUN
gujaf-137	120	12	obtained	obtain	VERB
gujaf-137	120	13	from	from	ADP
gujaf-137	120	14	the	the	DET
gujaf-137	120	15	stata	stata	NOUN
gujaf-137	120	16	.	.	PUNCT
gujaf-137	121	1	table	table	NOUN
gujaf-137	121	2	4.1	4.1	NUM
gujaf-137	121	3	:	:	PUNCT
gujaf-137	121	4	ordinary	ordinary	ADJ
gujaf-137	121	5	least	least	ADJ
gujaf-137	121	6	square	square	ADJ
gujaf-137	121	7	regression	regression	NOUN
gujaf-137	121	8	variable	variable	ADJ
gujaf-137	121	9	coeff	coeff	PROPN
gujaf-137	121	10	.	.	PUNCT
gujaf-137	122	1	t	t	PROPN
gujaf-137	122	2	-	-	PUNCT
gujaf-137	122	3	value	value	NOUN
gujaf-137	122	4	p	p	NOUN
gujaf-137	122	5	-	-	PUNCT
gujaf-137	122	6	value	value	NOUN
gujaf-137	122	7	vif	vif	NOUN
gujaf-137	122	8	tolerance	tolerance	NOUN
gujaf-137	122	9	value	value	NOUN
gujaf-137	122	10	model	model	NOUN
gujaf-137	122	11	boardgd	boardgd	NOUN
gujaf-137	122	12	-0.347	-0.347	PUNCT
gujaf-137	122	13	-4.95	-4.95	PUNCT
gujaf-137	122	14	0.000	0.000	NUM
gujaf-137	122	15	1.14	1.14	NUM
gujaf-137	122	16	0.877	0.877	NUM
gujaf-137	122	17	boardeth	boardeth	NOUN
gujaf-137	122	18	-0.212	-0.212	PROPN
gujaf-137	122	19	-5.09	-5.09	VERB
gujaf-137	122	20	0.000	0.000	NUM
gujaf-137	122	21	1.09	1.09	NUM
gujaf-137	122	22	0.921	0.921	NUM
gujaf-137	122	23	boardrep	boardrep	ADJ
gujaf-137	122	24	-1.364	-1.364	NOUN
gujaf-137	122	25	-19.82	-19.82	PROPN
gujaf-137	122	26	0.000	0.000	NUM
gujaf-137	122	27	1.05	1.05	NUM
gujaf-137	122	28	0.953	0.953	NUM
gujaf-137	122	29	boardnat	boardnat	NOUN
gujaf-137	122	30	-0.468	-0.468	PROPN
gujaf-137	122	31	-10.86	-10.86	PROPN
gujaf-137	122	32	0.000	0.000	NUM
gujaf-137	122	33	1.09	1.09	NUM
gujaf-137	122	34	0.916	0.916	NUM
gujaf-137	122	35	boardrisk	boardrisk	NOUN
gujaf-137	122	36	0.118	0.118	NUM
gujaf-137	122	37	2.98	2.98	NUM
gujaf-137	122	38	0.003	0.003	NUM
gujaf-137	122	39	1.07	1.07	NUM
gujaf-137	122	40	0.931	0.931	NUM
gujaf-137	122	41	boardcap	boardcap	NOUN
gujaf-137	122	42	-0.064	-0.064	PUNCT
gujaf-137	122	43	-0.43	-0.43	NOUN
gujaf-137	122	44	0.665	0.665	NUM
gujaf-137	122	45	1.04	1.04	NUM
gujaf-137	122	46	0.965	0.965	NUM
gujaf-137	122	47	auditcom	auditcom	NOUN
gujaf-137	122	48	-1.362	-1.362	PUNCT
gujaf-137	123	1	-21.33	-21.33	PROPN
gujaf-137	123	2	0.000	0.000	NUM
gujaf-137	123	3	1.02	1.02	NUM
gujaf-137	123	4	0.984	0.984	NUM
gujaf-137	123	5	firmsize	firmsize	NOUN
gujaf-137	123	6	0.002	0.002	NUM
gujaf-137	123	7	0.79	0.79	NUM
gujaf-137	123	8	0.428	0.428	NUM
gujaf-137	123	9	1.15	1.15	NUM
gujaf-137	123	10	0.867	0.867	NUM
gujaf-137	123	11	9	9	NUM
gujaf-137	123	12	sgrw	sgrw	NOUN
gujaf-137	123	13	0.014	0.014	NUM
gujaf-137	123	14	0.16	0.16	NUM
gujaf-137	123	15	0.876	0.876	NUM
gujaf-137	123	16	1.10	1.10	NUM
gujaf-137	123	17	0.905	0.905	NUM
gujaf-137	123	18	r2	r2	PROPN
gujaf-137	123	19	0.998	0.998	NUM
gujaf-137	123	20	adjusted	adjust	VERB
gujaf-137	123	21	r2	r2	NOUN
gujaf-137	123	22	0.998	0.998	NUM
gujaf-137	123	23	fstatistics	fstatistic	NOUN
gujaf-137	123	24	68671	68671	NUM
gujaf-137	123	25	sig	sig	PROPN
gujaf-137	123	26	.	.	PUNCT
gujaf-137	124	1	value	value	PROPN
gujaf-137	124	2	0.000	0.000	NUM
gujaf-137	124	3	hettest	hett	ADJ
gujaf-137	124	4	0.04	0.04	NUM
gujaf-137	124	5	0.837	0.837	NUM
gujaf-137	124	6	source	source	NOUN
gujaf-137	124	7	:	:	PUNCT
gujaf-137	124	8	output	output	NOUN
gujaf-137	124	9	from	from	ADP
gujaf-137	124	10	stata	stata	NOUN
gujaf-137	124	11	,	,	PUNCT
gujaf-137	124	12	2022	2022	NUM
gujaf-137	124	13	4.1	4.1	NUM
gujaf-137	124	14	board	board	NOUN
gujaf-137	124	15	gender	gender	NOUN
gujaf-137	124	16	diversity	diversity	NOUN
gujaf-137	124	17	and	and	CCONJ
gujaf-137	124	18	earnings	earning	NOUN
gujaf-137	124	19	management	management	NOUN
gujaf-137	124	20	table	table	NOUN
gujaf-137	124	21	4.1	4.1	NUM
gujaf-137	124	22	up	up	NOUN
gujaf-137	124	23	displays	display	NOUN
gujaf-137	124	24	that	that	PRON
gujaf-137	124	25	board	board	NOUN
gujaf-137	124	26	gender	gender	NOUN
gujaf-137	124	27	diversity	diversity	NOUN
gujaf-137	124	28	possessed	possess	VERB
gujaf-137	124	29	beta	beta	ADJ
gujaf-137	124	30	coefficient	coefficient	NOUN
gujaf-137	124	31	of	of	ADP
gujaf-137	124	32	0.347	0.347	NUM
gujaf-137	124	33	and	and	CCONJ
gujaf-137	124	34	t	t	NOUN
gujaf-137	124	35	-	-	PUNCT
gujaf-137	124	36	digit	digit	NOUN
gujaf-137	124	37	of	of	ADP
gujaf-137	124	38	-4.95	-4.95	NOUN
gujaf-137	124	39	that	that	PRON
gujaf-137	124	40	is	be	AUX
gujaf-137	124	41	significant	significant	ADJ
gujaf-137	124	42	at	at	ADP
gujaf-137	124	43	0.000	0.000	NUM
gujaf-137	124	44	.	.	PUNCT
gujaf-137	125	1	this	this	PRON
gujaf-137	125	2	suggests	suggest	VERB
gujaf-137	125	3	that	that	SCONJ
gujaf-137	125	4	the	the	DET
gujaf-137	125	5	variable	variable	NOUN
gujaf-137	125	6	has	have	AUX
gujaf-137	125	7	negatively	negatively	ADV
gujaf-137	125	8	,	,	PUNCT
gujaf-137	125	9	strongly	strongly	ADV
gujaf-137	125	10	and	and	CCONJ
gujaf-137	125	11	significantly	significantly	ADV
gujaf-137	125	12	affected	affect	VERB
gujaf-137	125	13	the	the	DET
gujaf-137	125	14	earnings	earning	NOUN
gujaf-137	125	15	management	management	NOUN
gujaf-137	125	16	of	of	ADP
gujaf-137	125	17	listed	list	VERB
gujaf-137	125	18	companies	company	NOUN
gujaf-137	125	19	in	in	ADP
gujaf-137	125	20	nigeria	nigeria	PROPN
gujaf-137	125	21	.	.	PUNCT
gujaf-137	126	1	this	this	PRON
gujaf-137	126	2	reveals	reveal	VERB
gujaf-137	126	3	that	that	SCONJ
gujaf-137	126	4	for	for	ADP
gujaf-137	126	5	each	each	DET
gujaf-137	126	6	female	female	ADJ
gujaf-137	126	7	director	director	NOUN
gujaf-137	126	8	addition	addition	NOUN
gujaf-137	126	9	on	on	ADP
gujaf-137	126	10	the	the	DET
gujaf-137	126	11	board	board	NOUN
gujaf-137	126	12	,	,	PUNCT
gujaf-137	126	13	their	their	PRON
gujaf-137	126	14	earnings	earning	NOUN
gujaf-137	126	15	management	management	NOUN
gujaf-137	126	16	decreases	decrease	VERB
gujaf-137	126	17	by	by	ADP
gujaf-137	126	18	thirty	thirty	NUM
gujaf-137	126	19	-	-	PUNCT
gujaf-137	126	20	five	five	NUM
gujaf-137	126	21	percent	percent	NOUN
gujaf-137	126	22	approximately	approximately	ADV
gujaf-137	126	23	.	.	PUNCT
gujaf-137	127	1	the	the	DET
gujaf-137	127	2	result	result	NOUN
gujaf-137	127	3	is	be	AUX
gujaf-137	127	4	in	in	ADP
gujaf-137	127	5	agreement	agreement	NOUN
gujaf-137	127	6	with	with	ADP
gujaf-137	127	7	the	the	DET
gujaf-137	127	8	initial	initial	ADJ
gujaf-137	127	9	expectation	expectation	NOUN
gujaf-137	127	10	of	of	ADP
gujaf-137	127	11	the	the	DET
gujaf-137	127	12	study	study	NOUN
gujaf-137	127	13	that	that	PRON
gujaf-137	127	14	,	,	PUNCT
gujaf-137	127	15	when	when	SCONJ
gujaf-137	127	16	a	a	DET
gujaf-137	127	17	board	board	NOUN
gujaf-137	127	18	is	be	AUX
gujaf-137	127	19	control	control	NOUN
gujaf-137	127	20	by	by	ADP
gujaf-137	127	21	a	a	DET
gujaf-137	127	22	combination	combination	NOUN
gujaf-137	127	23	of	of	ADP
gujaf-137	127	24	male	male	ADJ
gujaf-137	127	25	and	and	CCONJ
gujaf-137	127	26	female	female	ADJ
gujaf-137	127	27	directors	director	NOUN
gujaf-137	127	28	the	the	DET
gujaf-137	127	29	monitoring	monitoring	NOUN
gujaf-137	127	30	mechanism	mechanism	NOUN
gujaf-137	127	31	tendency	tendency	NOUN
gujaf-137	127	32	of	of	ADP
gujaf-137	127	33	women	woman	NOUN
gujaf-137	127	34	helps	help	VERB
gujaf-137	127	35	to	to	ADP
gujaf-137	127	36	a	a	DET
gujaf-137	127	37	greater	great	ADJ
gujaf-137	127	38	extent	extent	NOUN
gujaf-137	127	39	in	in	ADP
gujaf-137	127	40	curtailing	curtail	VERB
gujaf-137	127	41	earnings	earning	NOUN
gujaf-137	127	42	management	management	NOUN
gujaf-137	127	43	.	.	PUNCT
gujaf-137	128	1	however	however	ADV
gujaf-137	128	2	,	,	PUNCT
gujaf-137	128	3	the	the	DET
gujaf-137	128	4	result	result	NOUN
gujaf-137	128	5	may	may	AUX
gujaf-137	128	6	be	be	AUX
gujaf-137	128	7	as	as	ADP
gujaf-137	128	8	a	a	DET
gujaf-137	128	9	result	result	NOUN
gujaf-137	128	10	of	of	ADP
gujaf-137	128	11	the	the	DET
gujaf-137	128	12	attitude	attitude	NOUN
gujaf-137	128	13	of	of	ADP
gujaf-137	128	14	women	woman	NOUN
gujaf-137	128	15	towards	towards	ADP
gujaf-137	128	16	compliance	compliance	NOUN
gujaf-137	128	17	with	with	ADP
gujaf-137	128	18	organizational	organizational	ADJ
gujaf-137	128	19	ethics	ethic	NOUN
gujaf-137	128	20	,	,	PUNCT
gujaf-137	128	21	laid	lay	VERB
gujaf-137	128	22	down	down	ADP
gujaf-137	128	23	rules	rule	NOUN
gujaf-137	128	24	&	&	CCONJ
gujaf-137	128	25	regulations	regulation	NOUN
gujaf-137	128	26	and	and	CCONJ
gujaf-137	128	27	policies	policy	NOUN
gujaf-137	128	28	and	and	CCONJ
gujaf-137	128	29	with	with	ADP
gujaf-137	128	30	this	this	PRON
gujaf-137	128	31	they	they	PRON
gujaf-137	128	32	have	have	VERB
gujaf-137	128	33	great	great	ADJ
gujaf-137	128	34	monitoring	monitoring	NOUN
gujaf-137	128	35	power	power	NOUN
gujaf-137	128	36	to	to	PART
gujaf-137	128	37	be	be	AUX
gujaf-137	128	38	able	able	ADJ
gujaf-137	128	39	to	to	PART
gujaf-137	128	40	minimize	minimize	VERB
gujaf-137	128	41	earnings	earning	NOUN
gujaf-137	128	42	manipulation	manipulation	NOUN
gujaf-137	128	43	.	.	PUNCT
gujaf-137	129	1	in	in	ADP
gujaf-137	129	2	reality	reality	NOUN
gujaf-137	129	3	,	,	PUNCT
gujaf-137	129	4	most	most	ADJ
gujaf-137	129	5	organizations	organization	NOUN
gujaf-137	129	6	that	that	PRON
gujaf-137	129	7	are	be	AUX
gujaf-137	129	8	been	be	AUX
gujaf-137	129	9	headed	head	VERB
gujaf-137	129	10	by	by	ADP
gujaf-137	129	11	women	woman	NOUN
gujaf-137	129	12	do	do	VERB
gujaf-137	129	13	very	very	ADV
gujaf-137	129	14	well	well	ADV
gujaf-137	129	15	in	in	ADP
gujaf-137	129	16	terms	term	NOUN
gujaf-137	129	17	of	of	ADP
gujaf-137	129	18	performance	performance	NOUN
gujaf-137	129	19	and	and	CCONJ
gujaf-137	129	20	reducing	reduce	VERB
gujaf-137	129	21	earnings	earning	NOUN
gujaf-137	129	22	management	management	NOUN
gujaf-137	129	23	except	except	SCONJ
gujaf-137	129	24	in	in	ADP
gujaf-137	129	25	few	few	ADJ
gujaf-137	129	26	cases	case	NOUN
gujaf-137	129	27	where	where	SCONJ
gujaf-137	129	28	they	they	PRON
gujaf-137	129	29	committed	commit	VERB
gujaf-137	129	30	frauds	fraud	NOUN
gujaf-137	129	31	.	.	PUNCT
gujaf-137	130	1	the	the	DET
gujaf-137	130	2	outcome	outcome	NOUN
gujaf-137	130	3	is	be	AUX
gujaf-137	130	4	in	in	ADP
gujaf-137	130	5	line	line	NOUN
gujaf-137	130	6	with	with	ADP
gujaf-137	130	7	tokenism	tokenism	NOUN
gujaf-137	130	8	/	/	SYM
gujaf-137	130	9	critical	critical	ADJ
gujaf-137	130	10	mass	mass	NOUN
gujaf-137	130	11	theory	theory	NOUN
gujaf-137	130	12	and	and	CCONJ
gujaf-137	130	13	also	also	ADV
gujaf-137	130	14	in	in	ADP
gujaf-137	130	15	line	line	NOUN
gujaf-137	130	16	with	with	ADP
gujaf-137	130	17	the	the	DET
gujaf-137	130	18	findings	finding	NOUN
gujaf-137	130	19	of	of	ADP
gujaf-137	130	20	fang	fang	X
gujaf-137	130	21	et	et	PROPN
gujaf-137	130	22	al	al	PROPN
gujaf-137	130	23	.	.	PROPN
gujaf-137	131	1	(	(	PUNCT
gujaf-137	131	2	2019	2019	NUM
gujaf-137	131	3	)	)	PUNCT
gujaf-137	131	4	,	,	PUNCT
gujaf-137	131	5	saona	saona	VERB
gujaf-137	131	6	et	et	PROPN
gujaf-137	131	7	al	al	PROPN
gujaf-137	131	8	.	.	PROPN
gujaf-137	132	1	(	(	PUNCT
gujaf-137	132	2	2019	2019	NUM
gujaf-137	132	3	)	)	PUNCT
gujaf-137	132	4	,	,	PUNCT
gujaf-137	132	5	triki	triki	PROPN
gujaf-137	132	6	(	(	PUNCT
gujaf-137	132	7	2018	2018	NUM
gujaf-137	132	8	)	)	PUNCT
gujaf-137	132	9	and	and	CCONJ
gujaf-137	132	10	contrary	contrary	ADJ
gujaf-137	132	11	to	to	ADP
gujaf-137	132	12	the	the	DET
gujaf-137	132	13	findings	finding	NOUN
gujaf-137	132	14	of	of	ADP
gujaf-137	132	15	osayantin	osayantin	NOUN
gujaf-137	132	16	and	and	CCONJ
gujaf-137	132	17	embele	embele	PROPN
gujaf-137	132	18	(	(	PUNCT
gujaf-137	132	19	2019	2019	NUM
gujaf-137	132	20	)	)	PUNCT
gujaf-137	132	21	,	,	PUNCT
gujaf-137	132	22	nelson	nelson	PROPN
gujaf-137	132	23	and	and	CCONJ
gujaf-137	132	24	ponsian	ponsian	PROPN
gujaf-137	132	25	(	(	PUNCT
gujaf-137	132	26	2018	2018	NUM
gujaf-137	132	27	)	)	PUNCT
gujaf-137	132	28	and	and	CCONJ
gujaf-137	132	29	nahar	nahar	PROPN
gujaf-137	132	30	and	and	CCONJ
gujaf-137	132	31	nor	nor	CCONJ
gujaf-137	132	32	(	(	PUNCT
gujaf-137	132	33	2016	2016	NUM
gujaf-137	132	34	)	)	PUNCT
gujaf-137	132	35	.	.	PUNCT
gujaf-137	133	1	4.2	4.2	NUM
gujaf-137	133	2	board	board	NOUN
gujaf-137	133	3	ethnicity	ethnicity	NOUN
gujaf-137	133	4	and	and	CCONJ
gujaf-137	133	5	earnings	earning	NOUN
gujaf-137	133	6	management	management	NOUN
gujaf-137	133	7	from	from	ADP
gujaf-137	133	8	table	table	NOUN
gujaf-137	133	9	4.1	4.1	NUM
gujaf-137	133	10	,	,	PUNCT
gujaf-137	133	11	board	board	NOUN
gujaf-137	133	12	ethnicity	ethnicity	NOUN
gujaf-137	133	13	possessed	possess	VERB
gujaf-137	133	14	strong	strong	ADJ
gujaf-137	133	15	negative	negative	ADJ
gujaf-137	133	16	influence	influence	NOUN
gujaf-137	133	17	on	on	ADP
gujaf-137	133	18	the	the	DET
gujaf-137	133	19	em	em	PRON
gujaf-137	133	20	of	of	ADP
gujaf-137	133	21	listed	list	VERB
gujaf-137	133	22	organizations	organization	NOUN
gujaf-137	133	23	in	in	ADP
gujaf-137	133	24	nigeria	nigeria	PROPN
gujaf-137	133	25	.	.	PUNCT
gujaf-137	134	1	this	this	PRON
gujaf-137	134	2	can	can	AUX
gujaf-137	134	3	be	be	AUX
gujaf-137	134	4	deep	deep	ADV
gujaf-137	134	5	-	-	PUNCT
gujaf-137	134	6	rooted	rooted	ADJ
gujaf-137	134	7	from	from	ADP
gujaf-137	134	8	the	the	DET
gujaf-137	134	9	coefficient	coefficient	NOUN
gujaf-137	134	10	digit	digit	NOUN
gujaf-137	134	11	of	of	ADP
gujaf-137	134	12	-0.212	-0.212	PROPN
gujaf-137	134	13	and	and	CCONJ
gujaf-137	134	14	t	t	PROPN
gujaf-137	134	15	-	-	PUNCT
gujaf-137	134	16	figure	figure	NOUN
gujaf-137	134	17	of	of	ADP
gujaf-137	134	18	-5.09	-5.09	NUM
gujaf-137	134	19	that	that	PRON
gujaf-137	134	20	is	be	AUX
gujaf-137	134	21	significant	significant	ADJ
gujaf-137	134	22	at	at	ADP
gujaf-137	134	23	one	one	NUM
gujaf-137	134	24	percent	percent	NOUN
gujaf-137	134	25	(	(	PUNCT
gujaf-137	134	26	0.000	0.000	NUM
gujaf-137	134	27	)	)	PUNCT
gujaf-137	134	28	.	.	PUNCT
gujaf-137	135	1	this	this	PRON
gujaf-137	135	2	implies	imply	VERB
gujaf-137	135	3	that	that	SCONJ
gujaf-137	135	4	,	,	PUNCT
gujaf-137	135	5	for	for	ADP
gujaf-137	135	6	each	each	DET
gujaf-137	135	7	1	1	NUM
gujaf-137	135	8	%	%	NOUN
gujaf-137	135	9	intensification	intensification	NOUN
gujaf-137	135	10	in	in	ADP
gujaf-137	135	11	the	the	DET
gujaf-137	135	12	ethnic	ethnic	ADJ
gujaf-137	135	13	diversity	diversity	NOUN
gujaf-137	135	14	of	of	ADP
gujaf-137	135	15	the	the	DET
gujaf-137	135	16	board	board	NOUN
gujaf-137	135	17	,	,	PUNCT
gujaf-137	135	18	their	their	PRON
gujaf-137	135	19	earnings	earning	NOUN
gujaf-137	135	20	management	management	NOUN
gujaf-137	135	21	decreases	decrease	VERB
gujaf-137	135	22	by	by	ADP
gujaf-137	135	23	21	21	NUM
gujaf-137	135	24	%	%	NOUN
gujaf-137	135	25	.	.	PUNCT
gujaf-137	136	1	the	the	DET
gujaf-137	136	2	effect	effect	NOUN
gujaf-137	136	3	was	be	AUX
gujaf-137	136	4	not	not	PART
gujaf-137	136	5	astonishing	astonishing	ADJ
gujaf-137	136	6	as	as	SCONJ
gujaf-137	136	7	it	it	PRON
gujaf-137	136	8	was	be	AUX
gujaf-137	136	9	in	in	ADP
gujaf-137	136	10	agreement	agreement	NOUN
gujaf-137	136	11	with	with	ADP
gujaf-137	136	12	research	research	NOUN
gujaf-137	136	13	initial	initial	ADJ
gujaf-137	136	14	prediction	prediction	NOUN
gujaf-137	136	15	that	that	SCONJ
gujaf-137	136	16	,	,	PUNCT
gujaf-137	136	17	ethnic	ethnic	ADJ
gujaf-137	136	18	diverse	diverse	ADJ
gujaf-137	136	19	board	board	NOUN
gujaf-137	136	20	decreases	decrease	VERB
gujaf-137	136	21	the	the	DET
gujaf-137	136	22	level	level	NOUN
gujaf-137	136	23	of	of	ADP
gujaf-137	136	24	earnings	earning	NOUN
gujaf-137	136	25	manipulation	manipulation	NOUN
gujaf-137	136	26	.	.	PUNCT
gujaf-137	137	1	in	in	ADP
gujaf-137	137	2	reality	reality	NOUN
gujaf-137	137	3	,	,	PUNCT
gujaf-137	137	4	when	when	SCONJ
gujaf-137	137	5	a	a	DET
gujaf-137	137	6	board	board	NOUN
gujaf-137	137	7	has	have	VERB
gujaf-137	137	8	members	member	NOUN
gujaf-137	137	9	from	from	ADP
gujaf-137	137	10	different	different	ADJ
gujaf-137	137	11	ethnic	ethnic	ADJ
gujaf-137	137	12	background	background	NOUN
gujaf-137	137	13	that	that	PRON
gujaf-137	137	14	serves	serve	VERB
gujaf-137	137	15	as	as	ADP
gujaf-137	137	16	monitoring	monitor	VERB
gujaf-137	137	17	mechanism	mechanism	NOUN
gujaf-137	137	18	because	because	SCONJ
gujaf-137	137	19	of	of	ADP
gujaf-137	137	20	their	their	PRON
gujaf-137	137	21	norms	norm	NOUN
gujaf-137	137	22	and	and	CCONJ
gujaf-137	137	23	values	value	NOUN
gujaf-137	137	24	.	.	PUNCT
gujaf-137	138	1	some	some	DET
gujaf-137	138	2	ethnic	ethnic	ADJ
gujaf-137	138	3	groups	group	NOUN
gujaf-137	138	4	see	see	VERB
gujaf-137	138	5	the	the	DET
gujaf-137	138	6	commitment	commitment	NOUN
gujaf-137	138	7	of	of	ADP
gujaf-137	138	8	irregularities	irregularity	NOUN
gujaf-137	138	9	,	,	PUNCT
gujaf-137	138	10	fraud	fraud	NOUN
gujaf-137	138	11	and	and	CCONJ
gujaf-137	138	12	earnings	earning	NOUN
gujaf-137	138	13	10	10	NUM
gujaf-137	138	14	manipulation	manipulation	NOUN
gujaf-137	138	15	as	as	ADP
gujaf-137	138	16	a	a	DET
gujaf-137	138	17	taboo	taboo	NOUN
gujaf-137	138	18	.	.	PUNCT
gujaf-137	139	1	therefore	therefore	ADV
gujaf-137	139	2	,	,	PUNCT
gujaf-137	139	3	they	they	PRON
gujaf-137	139	4	do	do	VERB
gujaf-137	139	5	there	there	ADV
gujaf-137	139	6	possible	possible	ADJ
gujaf-137	139	7	best	good	ADJ
gujaf-137	139	8	to	to	PART
gujaf-137	139	9	ensure	ensure	VERB
gujaf-137	139	10	that	that	SCONJ
gujaf-137	139	11	earnings	earning	NOUN
gujaf-137	139	12	management	management	NOUN
gujaf-137	139	13	is	be	AUX
gujaf-137	139	14	curtail	curtail	NOUN
gujaf-137	139	15	or	or	CCONJ
gujaf-137	139	16	minimize	minimize	VERB
gujaf-137	139	17	to	to	ADP
gujaf-137	139	18	its	its	PRON
gujaf-137	139	19	barest	bare	ADJ
gujaf-137	139	20	minimum	minimum	NOUN
gujaf-137	139	21	in	in	ADP
gujaf-137	139	22	the	the	DET
gujaf-137	139	23	organization	organization	NOUN
gujaf-137	139	24	they	they	PRON
gujaf-137	139	25	serve	serve	VERB
gujaf-137	139	26	.	.	PUNCT
gujaf-137	140	1	the	the	DET
gujaf-137	140	2	result	result	NOUN
gujaf-137	140	3	is	be	AUX
gujaf-137	140	4	also	also	ADV
gujaf-137	140	5	in	in	ADP
gujaf-137	140	6	line	line	NOUN
gujaf-137	140	7	with	with	ADP
gujaf-137	140	8	social	social	ADJ
gujaf-137	140	9	capital	capital	NOUN
gujaf-137	140	10	theory	theory	NOUN
gujaf-137	140	11	and	and	CCONJ
gujaf-137	140	12	upper	upper	ADJ
gujaf-137	140	13	echelons	echelon	NOUN
gujaf-137	140	14	theory	theory	NOUN
gujaf-137	140	15	.	.	PUNCT
gujaf-137	141	1	social	social	ADJ
gujaf-137	141	2	capital	capital	NOUN
gujaf-137	141	3	involves	involve	VERB
gujaf-137	141	4	advantages	advantage	NOUN
gujaf-137	141	5	that	that	PRON
gujaf-137	141	6	separate	separate	ADJ
gujaf-137	141	7	or	or	CCONJ
gujaf-137	141	8	joint	joint	ADJ
gujaf-137	141	9	parties	party	NOUN
gujaf-137	141	10	have	have	VERB
gujaf-137	141	11	due	due	ADJ
gujaf-137	141	12	to	to	ADP
gujaf-137	141	13	their	their	PRON
gujaf-137	141	14	location	location	NOUN
gujaf-137	141	15	in	in	ADP
gujaf-137	141	16	the	the	DET
gujaf-137	141	17	social	social	ADJ
gujaf-137	141	18	link	link	NOUN
gujaf-137	141	19	structure	structure	NOUN
gujaf-137	141	20	.	.	PUNCT
gujaf-137	142	1	therefore	therefore	ADV
gujaf-137	142	2	,	,	PUNCT
gujaf-137	142	3	the	the	DET
gujaf-137	142	4	social	social	ADJ
gujaf-137	142	5	capital	capital	NOUN
gujaf-137	142	6	theory	theory	NOUN
gujaf-137	142	7	suggests	suggest	VERB
gujaf-137	142	8	for	for	SCONJ
gujaf-137	142	9	diversity	diversity	NOUN
gujaf-137	142	10	on	on	ADP
gujaf-137	142	11	boards	board	NOUN
gujaf-137	142	12	assumed	assume	VERB
gujaf-137	142	13	that	that	SCONJ
gujaf-137	142	14	an	an	DET
gujaf-137	142	15	assorted	assorted	ADJ
gujaf-137	142	16	board	board	NOUN
gujaf-137	142	17	of	of	ADP
gujaf-137	142	18	directors	director	NOUN
gujaf-137	142	19	is	be	AUX
gujaf-137	142	20	capable	capable	ADJ
gujaf-137	142	21	of	of	ADP
gujaf-137	142	22	bringing	bring	VERB
gujaf-137	142	23	in	in	ADP
gujaf-137	142	24	diverse	diverse	ADJ
gujaf-137	142	25	types	type	NOUN
gujaf-137	142	26	of	of	ADP
gujaf-137	142	27	social	social	ADJ
gujaf-137	142	28	capital	capital	NOUN
gujaf-137	142	29	from	from	ADP
gujaf-137	142	30	its	its	PRON
gujaf-137	142	31	members	member	NOUN
gujaf-137	142	32	(	(	PUNCT
gujaf-137	142	33	alqatan	alqatan	ADJ
gujaf-137	142	34	,	,	PUNCT
gujaf-137	142	35	2019	2019	NUM
gujaf-137	142	36	)	)	PUNCT
gujaf-137	142	37	.	.	PUNCT
gujaf-137	143	1	the	the	DET
gujaf-137	143	2	upper	upper	ADJ
gujaf-137	143	3	echelons	echelon	NOUN
gujaf-137	143	4	theory	theory	NOUN
gujaf-137	143	5	advocates	advocate	VERB
gujaf-137	143	6	that	that	SCONJ
gujaf-137	143	7	the	the	DET
gujaf-137	143	8	manager	manager	NOUN
gujaf-137	143	9	’s	’s	PART
gujaf-137	143	10	demographic	demographic	ADJ
gujaf-137	143	11	attributes	attribute	NOUN
gujaf-137	143	12	are	be	AUX
gujaf-137	143	13	related	relate	VERB
gujaf-137	143	14	with	with	ADP
gujaf-137	143	15	the	the	DET
gujaf-137	143	16	manager	manager	NOUN
gujaf-137	143	17	’s	’s	PART
gujaf-137	143	18	sole	sole	ADJ
gujaf-137	143	19	cognitive	cognitive	ADJ
gujaf-137	143	20	values	value	NOUN
gujaf-137	143	21	and	and	CCONJ
gujaf-137	143	22	style	style	NOUN
gujaf-137	143	23	which	which	DET
gujaf-137	143	24	influence	influence	NOUN
gujaf-137	143	25	on	on	ADP
gujaf-137	143	26	the	the	DET
gujaf-137	143	27	decision	decision	NOUN
gujaf-137	143	28	making	making	NOUN
gujaf-137	143	29	of	of	ADP
gujaf-137	143	30	management	management	NOUN
gujaf-137	143	31	(	(	PUNCT
gujaf-137	143	32	hambrick	hambrick	PROPN
gujaf-137	143	33	&	&	CCONJ
gujaf-137	143	34	mason	mason	PROPN
gujaf-137	143	35	,	,	PUNCT
gujaf-137	143	36	1984	1984	NUM
gujaf-137	143	37	;	;	PUNCT
gujaf-137	143	38	kim	kim	PROPN
gujaf-137	143	39	&	&	CCONJ
gujaf-137	143	40	sun	sun	PROPN
gujaf-137	143	41	,	,	PUNCT
gujaf-137	143	42	2014	2014	NUM
gujaf-137	143	43	;	;	PUNCT
gujaf-137	143	44	and	and	CCONJ
gujaf-137	143	45	tianshu	tianshu	NOUN
gujaf-137	143	46	,	,	PUNCT
gujaf-137	143	47	2018	2018	NUM
gujaf-137	143	48	)	)	PUNCT
gujaf-137	143	49	.	.	PUNCT
gujaf-137	144	1	when	when	SCONJ
gujaf-137	144	2	diverse	diverse	ADJ
gujaf-137	144	3	ethnic	ethnic	ADJ
gujaf-137	144	4	groups	group	NOUN
gujaf-137	144	5	exist	exist	VERB
gujaf-137	144	6	in	in	ADP
gujaf-137	144	7	a	a	DET
gujaf-137	144	8	board	board	NOUN
gujaf-137	144	9	,	,	PUNCT
gujaf-137	144	10	it	it	PRON
gujaf-137	144	11	is	be	AUX
gujaf-137	144	12	believed	believe	VERB
gujaf-137	144	13	that	that	SCONJ
gujaf-137	144	14	,	,	PUNCT
gujaf-137	144	15	with	with	ADP
gujaf-137	144	16	their	their	PRON
gujaf-137	144	17	different	different	ADJ
gujaf-137	144	18	background	background	NOUN
gujaf-137	144	19	and	and	CCONJ
gujaf-137	144	20	values	value	NOUN
gujaf-137	144	21	they	they	PRON
gujaf-137	144	22	will	will	AUX
gujaf-137	144	23	be	be	AUX
gujaf-137	144	24	able	able	ADJ
gujaf-137	144	25	to	to	PART
gujaf-137	144	26	checkmate	checkmate	VERB
gujaf-137	144	27	earnings	earning	NOUN
gujaf-137	144	28	manipulation	manipulation	NOUN
gujaf-137	144	29	.	.	PUNCT
gujaf-137	145	1	the	the	DET
gujaf-137	145	2	result	result	NOUN
gujaf-137	145	3	is	be	AUX
gujaf-137	145	4	in	in	ADP
gujaf-137	145	5	agreement	agreement	NOUN
gujaf-137	145	6	with	with	ADP
gujaf-137	145	7	the	the	DET
gujaf-137	145	8	discovery	discovery	NOUN
gujaf-137	145	9	of	of	ADP
gujaf-137	145	10	enofe	enofe	PROPN
gujaf-137	145	11	et	et	PROPN
gujaf-137	145	12	al	al	PROPN
gujaf-137	145	13	.	.	PROPN
gujaf-137	146	1	(	(	PUNCT
gujaf-137	146	2	2017	2017	NUM
gujaf-137	146	3	)	)	PUNCT
gujaf-137	146	4	and	and	CCONJ
gujaf-137	146	5	contrary	contrary	ADJ
gujaf-137	146	6	to	to	ADP
gujaf-137	146	7	the	the	DET
gujaf-137	146	8	findings	finding	NOUN
gujaf-137	146	9	of	of	ADP
gujaf-137	146	10	masliza	masliza	NOUN
gujaf-137	146	11	et	et	PROPN
gujaf-137	146	12	al	al	PROPN
gujaf-137	146	13	.	.	PUNCT
gujaf-137	147	1	(	(	PUNCT
gujaf-137	147	2	2016	2016	NUM
gujaf-137	147	3	)	)	PUNCT
gujaf-137	147	4	and	and	CCONJ
gujaf-137	147	5	reggy	reggy	NOUN
gujaf-137	147	6	et	et	PROPN
gujaf-137	147	7	al	al	PROPN
gujaf-137	147	8	.	.	PROPN
gujaf-137	148	1	(	(	PUNCT
gujaf-137	148	2	2015	2015	NUM
gujaf-137	148	3	)	)	PUNCT
gujaf-137	148	4	where	where	SCONJ
gujaf-137	148	5	the	the	DET
gujaf-137	148	6	studies	study	NOUN
gujaf-137	148	7	discovered	discover	VERB
gujaf-137	148	8	that	that	SCONJ
gujaf-137	148	9	board	board	NOUN
gujaf-137	148	10	ethnicity	ethnicity	NOUN
gujaf-137	148	11	has	have	VERB
gujaf-137	148	12	a	a	DET
gujaf-137	148	13	positive	positive	ADJ
gujaf-137	148	14	effect	effect	NOUN
gujaf-137	148	15	on	on	ADP
gujaf-137	148	16	unethical	unethical	ADJ
gujaf-137	148	17	accounting	accounting	NOUN
gujaf-137	148	18	.	.	PUNCT
gujaf-137	149	1	4.3	4.3	NUM
gujaf-137	149	2	board	board	NOUN
gujaf-137	149	3	reputation	reputation	NOUN
gujaf-137	149	4	and	and	CCONJ
gujaf-137	149	5	earnings	earning	NOUN
gujaf-137	149	6	management	management	NOUN
gujaf-137	149	7	table	table	NOUN
gujaf-137	149	8	4.1	4.1	NUM
gujaf-137	149	9	reveals	reveal	VERB
gujaf-137	149	10	that	that	SCONJ
gujaf-137	149	11	board	board	NOUN
gujaf-137	149	12	reputation	reputation	NOUN
gujaf-137	149	13	has	have	VERB
gujaf-137	149	14	beta	beta	ADJ
gujaf-137	149	15	coefficient	coefficient	NOUN
gujaf-137	149	16	figure	figure	NOUN
gujaf-137	149	17	of	of	ADP
gujaf-137	149	18	-1.364	-1.364	PUNCT
gujaf-137	149	19	and	and	CCONJ
gujaf-137	149	20	a	a	DET
gujaf-137	149	21	tdigit	tdigit	NOUN
gujaf-137	149	22	of	of	ADP
gujaf-137	149	23	-19.82	-19.82	PROPN
gujaf-137	149	24	that	that	PRON
gujaf-137	149	25	is	be	AUX
gujaf-137	149	26	significant	significant	ADJ
gujaf-137	149	27	at	at	ADP
gujaf-137	149	28	1	1	NUM
gujaf-137	149	29	%	%	NOUN
gujaf-137	149	30	(	(	PUNCT
gujaf-137	149	31	0.000	0.000	NUM
gujaf-137	149	32	)	)	PUNCT
gujaf-137	149	33	.	.	PUNCT
gujaf-137	150	1	this	this	PRON
gujaf-137	150	2	indicates	indicate	VERB
gujaf-137	150	3	that	that	SCONJ
gujaf-137	150	4	,	,	PUNCT
gujaf-137	150	5	it	it	PRON
gujaf-137	150	6	has	have	VERB
gujaf-137	150	7	an	an	DET
gujaf-137	150	8	adverse	adverse	ADJ
gujaf-137	150	9	robust	robust	ADJ
gujaf-137	150	10	effect	effect	NOUN
gujaf-137	150	11	on	on	ADP
gujaf-137	150	12	the	the	DET
gujaf-137	150	13	em	em	PRON
gujaf-137	150	14	of	of	ADP
gujaf-137	150	15	registered	register	VERB
gujaf-137	150	16	quoted	quote	VERB
gujaf-137	150	17	corporations	corporation	NOUN
gujaf-137	150	18	in	in	ADP
gujaf-137	150	19	nigeria	nigeria	PROPN
gujaf-137	150	20	.	.	PUNCT
gujaf-137	151	1	this	this	DET
gujaf-137	151	2	denotes	denote	VERB
gujaf-137	151	3	that	that	SCONJ
gujaf-137	151	4	,	,	PUNCT
gujaf-137	151	5	for	for	ADP
gujaf-137	151	6	each	each	DET
gujaf-137	151	7	growth	growth	NOUN
gujaf-137	151	8	in	in	ADP
gujaf-137	151	9	board	board	NOUN
gujaf-137	151	10	members	member	NOUN
gujaf-137	151	11	with	with	ADP
gujaf-137	151	12	national	national	ADJ
gujaf-137	151	13	reputation	reputation	NOUN
gujaf-137	151	14	,	,	PUNCT
gujaf-137	151	15	the	the	DET
gujaf-137	151	16	unethical	unethical	ADJ
gujaf-137	151	17	accounting	accounting	NOUN
gujaf-137	151	18	decreases	decrease	NOUN
gujaf-137	151	19	by	by	ADP
gujaf-137	151	20	136	136	NUM
gujaf-137	151	21	%	%	NOUN
gujaf-137	151	22	percent	percent	NOUN
gujaf-137	151	23	approximately	approximately	ADV
gujaf-137	151	24	.	.	PUNCT
gujaf-137	152	1	the	the	DET
gujaf-137	152	2	finding	finding	NOUN
gujaf-137	152	3	is	be	AUX
gujaf-137	152	4	in	in	ADP
gujaf-137	152	5	line	line	NOUN
gujaf-137	152	6	with	with	ADP
gujaf-137	152	7	the	the	DET
gujaf-137	152	8	priori	priori	ADJ
gujaf-137	152	9	expectation	expectation	NOUN
gujaf-137	152	10	of	of	ADP
gujaf-137	152	11	the	the	DET
gujaf-137	152	12	research	research	NOUN
gujaf-137	152	13	study	study	NOUN
gujaf-137	152	14	that	that	SCONJ
gujaf-137	152	15	,	,	PUNCT
gujaf-137	152	16	when	when	SCONJ
gujaf-137	152	17	members	member	NOUN
gujaf-137	152	18	with	with	ADP
gujaf-137	152	19	national	national	ADJ
gujaf-137	152	20	honor	honor	NOUN
gujaf-137	152	21	are	be	AUX
gujaf-137	152	22	serving	serve	VERB
gujaf-137	152	23	on	on	ADP
gujaf-137	152	24	the	the	DET
gujaf-137	152	25	board	board	NOUN
gujaf-137	152	26	they	they	PRON
gujaf-137	152	27	serve	serve	VERB
gujaf-137	152	28	as	as	ADP
gujaf-137	152	29	monitoring	monitor	VERB
gujaf-137	152	30	mechanism	mechanism	NOUN
gujaf-137	152	31	in	in	ADP
gujaf-137	152	32	curtailing	curtail	VERB
gujaf-137	152	33	earnings	earning	NOUN
gujaf-137	152	34	management	management	NOUN
gujaf-137	152	35	.	.	PUNCT
gujaf-137	153	1	it	it	PRON
gujaf-137	153	2	is	be	AUX
gujaf-137	153	3	also	also	ADV
gujaf-137	153	4	in	in	ADP
gujaf-137	153	5	line	line	NOUN
gujaf-137	153	6	with	with	ADP
gujaf-137	153	7	the	the	DET
gujaf-137	153	8	efficient	efficient	ADJ
gujaf-137	153	9	contracting	contracting	NOUN
gujaf-137	153	10	theory	theory	NOUN
gujaf-137	153	11	which	which	PRON
gujaf-137	153	12	proposes	propose	VERB
gujaf-137	153	13	that	that	SCONJ
gujaf-137	153	14	executive	executive	ADJ
gujaf-137	153	15	job	job	NOUN
gujaf-137	153	16	markets	market	NOUN
gujaf-137	153	17	resourcefully	resourcefully	ADV
gujaf-137	153	18	offer	offer	VERB
gujaf-137	153	19	board	board	NOUN
gujaf-137	153	20	members	member	NOUN
gujaf-137	153	21	with	with	ADP
gujaf-137	153	22	implicit	implicit	ADJ
gujaf-137	153	23	incentive	incentive	NOUN
gujaf-137	153	24	contracts	contract	NOUN
gujaf-137	153	25	such	such	ADJ
gujaf-137	153	26	as	as	ADP
gujaf-137	153	27	reputation	reputation	NOUN
gujaf-137	153	28	,	,	PUNCT
gujaf-137	153	29	employment	employment	NOUN
gujaf-137	153	30	and	and	CCONJ
gujaf-137	153	31	remuneration	remuneration	NOUN
gujaf-137	153	32	(	(	PUNCT
gujaf-137	153	33	fama	fama	PROPN
gujaf-137	153	34	&	&	CCONJ
gujaf-137	153	35	jensen	jensen	PROPN
gujaf-137	153	36	,	,	PUNCT
gujaf-137	153	37	1983	1983	NUM
gujaf-137	153	38	;	;	PUNCT
gujaf-137	153	39	and	and	CCONJ
gujaf-137	153	40	lin	lin	PROPN
gujaf-137	153	41	et	et	PROPN
gujaf-137	153	42	al	al	PROPN
gujaf-137	153	43	.	.	PROPN
gujaf-137	153	44	,	,	PUNCT
gujaf-137	153	45	2016	2016	NUM
gujaf-137	153	46	)	)	PUNCT
gujaf-137	153	47	.	.	PUNCT
gujaf-137	154	1	this	this	DET
gujaf-137	154	2	research	research	NOUN
gujaf-137	154	3	study	study	NOUN
gujaf-137	154	4	believed	believe	VERB
gujaf-137	154	5	that	that	SCONJ
gujaf-137	154	6	directors	director	NOUN
gujaf-137	154	7	on	on	ADP
gujaf-137	154	8	board	board	NOUN
gujaf-137	154	9	with	with	ADP
gujaf-137	154	10	national	national	ADJ
gujaf-137	154	11	honor	honor	NOUN
gujaf-137	154	12	have	have	VERB
gujaf-137	154	13	high	high	ADJ
gujaf-137	154	14	sense	sense	NOUN
gujaf-137	154	15	of	of	ADP
gujaf-137	154	16	integrity	integrity	NOUN
gujaf-137	154	17	.	.	PUNCT
gujaf-137	155	1	therefore	therefore	ADV
gujaf-137	155	2	,	,	PUNCT
gujaf-137	155	3	they	they	PRON
gujaf-137	155	4	would	would	AUX
gujaf-137	155	5	not	not	PART
gujaf-137	155	6	like	like	VERB
gujaf-137	155	7	a	a	DET
gujaf-137	155	8	scenario	scenario	NOUN
gujaf-137	155	9	whereby	whereby	SCONJ
gujaf-137	155	10	their	their	PRON
gujaf-137	155	11	reputation	reputation	NOUN
gujaf-137	155	12	is	be	AUX
gujaf-137	155	13	destroyed	destroy	VERB
gujaf-137	155	14	when	when	SCONJ
gujaf-137	155	15	earnings	earning	NOUN
gujaf-137	155	16	manipulation	manipulation	NOUN
gujaf-137	155	17	takes	take	VERB
gujaf-137	155	18	place	place	NOUN
gujaf-137	155	19	in	in	ADP
gujaf-137	155	20	a	a	DET
gujaf-137	155	21	firm	firm	NOUN
gujaf-137	155	22	while	while	SCONJ
gujaf-137	155	23	they	they	PRON
gujaf-137	155	24	are	be	AUX
gujaf-137	155	25	serving	serve	VERB
gujaf-137	155	26	in	in	ADP
gujaf-137	155	27	it	it	PRON
gujaf-137	155	28	.	.	PUNCT
gujaf-137	156	1	therefore	therefore	ADV
gujaf-137	156	2	,	,	PUNCT
gujaf-137	156	3	they	they	PRON
gujaf-137	156	4	would	would	AUX
gujaf-137	156	5	do	do	VERB
gujaf-137	156	6	their	their	PRON
gujaf-137	156	7	possible	possible	ADJ
gujaf-137	156	8	best	good	ADJ
gujaf-137	156	9	in	in	ADP
gujaf-137	156	10	mitigating	mitigate	VERB
gujaf-137	156	11	opportunistic	opportunistic	ADJ
gujaf-137	156	12	actions	action	NOUN
gujaf-137	156	13	of	of	ADP
gujaf-137	156	14	management	management	NOUN
gujaf-137	156	15	.	.	PUNCT
gujaf-137	157	1	the	the	DET
gujaf-137	157	2	discovery	discovery	NOUN
gujaf-137	157	3	is	be	AUX
gujaf-137	157	4	in	in	ADP
gujaf-137	157	5	agreement	agreement	NOUN
gujaf-137	157	6	with	with	ADP
gujaf-137	157	7	the	the	DET
gujaf-137	157	8	outcome	outcome	NOUN
gujaf-137	157	9	of	of	ADP
gujaf-137	157	10	diermeier	diermeier	NOUN
gujaf-137	157	11	(	(	PUNCT
gujaf-137	157	12	2018	2018	NUM
gujaf-137	157	13	)	)	PUNCT
gujaf-137	157	14	that	that	SCONJ
gujaf-137	157	15	board	board	NOUN
gujaf-137	157	16	reputation	reputation	NOUN
gujaf-137	157	17	reduces	reduce	VERB
gujaf-137	157	18	earnings	earning	NOUN
gujaf-137	157	19	management	management	NOUN
gujaf-137	157	20	.	.	PUNCT
gujaf-137	158	1	11	11	NUM
gujaf-137	158	2	4.5	4.5	NUM
gujaf-137	158	3	board	board	NOUN
gujaf-137	158	4	nationality	nationality	NOUN
gujaf-137	158	5	and	and	CCONJ
gujaf-137	158	6	earnings	earning	NOUN
gujaf-137	158	7	management	management	NOUN
gujaf-137	158	8	from	from	ADP
gujaf-137	158	9	table	table	NOUN
gujaf-137	158	10	4.1	4.1	NUM
gujaf-137	158	11	,	,	PUNCT
gujaf-137	158	12	board	board	NOUN
gujaf-137	158	13	nationality	nationality	NOUN
gujaf-137	158	14	has	have	VERB
gujaf-137	158	15	coefficient	coefficient	NOUN
gujaf-137	158	16	number	number	NOUN
gujaf-137	158	17	of	of	ADP
gujaf-137	158	18	-0.468	-0.468	NOUN
gujaf-137	158	19	with	with	ADP
gujaf-137	158	20	a	a	DET
gujaf-137	158	21	t	t	NOUN
gujaf-137	158	22	-	-	PUNCT
gujaf-137	158	23	digit	digit	NOUN
gujaf-137	158	24	of	of	ADP
gujaf-137	158	25	-10.86	-10.86	NOUN
gujaf-137	158	26	that	that	PRON
gujaf-137	158	27	is	be	AUX
gujaf-137	158	28	significant	significant	ADJ
gujaf-137	158	29	at	at	ADP
gujaf-137	158	30	one	one	NUM
gujaf-137	158	31	percent	percent	NOUN
gujaf-137	158	32	(	(	PUNCT
gujaf-137	158	33	0.000	0.000	NUM
gujaf-137	158	34	)	)	PUNCT
gujaf-137	158	35	.	.	PUNCT
gujaf-137	159	1	this	this	PRON
gujaf-137	159	2	indicates	indicate	VERB
gujaf-137	159	3	that	that	SCONJ
gujaf-137	159	4	,	,	PUNCT
gujaf-137	159	5	the	the	DET
gujaf-137	159	6	variable	variable	NOUN
gujaf-137	159	7	has	have	AUX
gujaf-137	159	8	negatively	negatively	ADV
gujaf-137	159	9	,	,	PUNCT
gujaf-137	159	10	strongly	strongly	ADV
gujaf-137	159	11	and	and	CCONJ
gujaf-137	159	12	significantly	significantly	ADV
gujaf-137	159	13	influenced	influence	VERB
gujaf-137	159	14	the	the	DET
gujaf-137	159	15	earnings	earning	NOUN
gujaf-137	159	16	management	management	NOUN
gujaf-137	159	17	of	of	ADP
gujaf-137	159	18	listed	list	VERB
gujaf-137	159	19	companies	company	NOUN
gujaf-137	159	20	in	in	ADP
gujaf-137	159	21	nigeria	nigeria	PROPN
gujaf-137	159	22	.	.	PUNCT
gujaf-137	160	1	this	this	PRON
gujaf-137	160	2	signifies	signify	VERB
gujaf-137	160	3	that	that	SCONJ
gujaf-137	160	4	for	for	ADP
gujaf-137	160	5	each	each	DET
gujaf-137	160	6	rise	rise	NOUN
gujaf-137	160	7	in	in	ADP
gujaf-137	160	8	overseas	overseas	ADJ
gujaf-137	160	9	directors	director	NOUN
gujaf-137	160	10	serving	serve	VERB
gujaf-137	160	11	on	on	ADP
gujaf-137	160	12	the	the	DET
gujaf-137	160	13	board	board	NOUN
gujaf-137	160	14	,	,	PUNCT
gujaf-137	160	15	the	the	DET
gujaf-137	160	16	em	em	PRON
gujaf-137	160	17	decreases	decrease	VERB
gujaf-137	160	18	by	by	ADP
gujaf-137	160	19	47	47	NUM
gujaf-137	160	20	%	%	NOUN
gujaf-137	160	21	approximately	approximately	ADV
gujaf-137	160	22	.	.	PUNCT
gujaf-137	161	1	the	the	DET
gujaf-137	161	2	result	result	NOUN
gujaf-137	161	3	is	be	AUX
gujaf-137	161	4	in	in	ADP
gujaf-137	161	5	line	line	NOUN
gujaf-137	161	6	with	with	ADP
gujaf-137	161	7	the	the	DET
gujaf-137	161	8	work	work	NOUN
gujaf-137	161	9	's	's	PART
gujaf-137	161	10	priori	priori	ADJ
gujaf-137	161	11	expectation	expectation	NOUN
gujaf-137	161	12	that	that	SCONJ
gujaf-137	161	13	when	when	SCONJ
gujaf-137	161	14	foreign	foreign	ADJ
gujaf-137	161	15	director(s	director(s	NOUN
gujaf-137	161	16	)	)	PUNCT
gujaf-137	161	17	is	be	AUX
gujaf-137	161	18	serving	serve	VERB
gujaf-137	161	19	on	on	ADP
gujaf-137	161	20	the	the	DET
gujaf-137	161	21	board	board	NOUN
gujaf-137	161	22	,	,	PUNCT
gujaf-137	161	23	that	that	PRON
gujaf-137	161	24	helps	help	VERB
gujaf-137	161	25	in	in	ADP
gujaf-137	161	26	minimizing	minimize	VERB
gujaf-137	161	27	earnings	earning	NOUN
gujaf-137	161	28	manipulation	manipulation	NOUN
gujaf-137	161	29	due	due	ADP
gujaf-137	161	30	to	to	ADP
gujaf-137	161	31	their	their	PRON
gujaf-137	161	32	experience	experience	NOUN
gujaf-137	161	33	,	,	PUNCT
gujaf-137	161	34	knowledge	knowledge	NOUN
gujaf-137	161	35	,	,	PUNCT
gujaf-137	161	36	adherence	adherence	NOUN
gujaf-137	161	37	to	to	ADP
gujaf-137	161	38	ethics	ethic	NOUN
gujaf-137	161	39	and	and	CCONJ
gujaf-137	161	40	monitoring	monitor	VERB
gujaf-137	161	41	power	power	NOUN
gujaf-137	161	42	.	.	PUNCT
gujaf-137	162	1	the	the	DET
gujaf-137	162	2	finding	finding	NOUN
gujaf-137	162	3	is	be	AUX
gujaf-137	162	4	in	in	ADP
gujaf-137	162	5	line	line	NOUN
gujaf-137	162	6	with	with	ADP
gujaf-137	162	7	resource	resource	NOUN
gujaf-137	162	8	dependency	dependency	NOUN
gujaf-137	162	9	theory	theory	NOUN
gujaf-137	162	10	.	.	PUNCT
gujaf-137	163	1	it	it	PRON
gujaf-137	163	2	is	be	AUX
gujaf-137	163	3	understood	understand	VERB
gujaf-137	163	4	that	that	SCONJ
gujaf-137	163	5	foreign	foreign	ADJ
gujaf-137	163	6	board	board	NOUN
gujaf-137	163	7	members	member	NOUN
gujaf-137	163	8	have	have	VERB
gujaf-137	163	9	many	many	ADJ
gujaf-137	163	10	resources	resource	NOUN
gujaf-137	163	11	to	to	PART
gujaf-137	163	12	share	share	VERB
gujaf-137	163	13	with	with	ADP
gujaf-137	163	14	the	the	DET
gujaf-137	163	15	firm	firm	NOUN
gujaf-137	163	16	they	they	PRON
gujaf-137	163	17	are	be	AUX
gujaf-137	163	18	serving	serve	VERB
gujaf-137	163	19	such	such	ADJ
gujaf-137	163	20	as	as	ADP
gujaf-137	163	21	skill	skill	NOUN
gujaf-137	163	22	,	,	PUNCT
gujaf-137	163	23	experience	experience	NOUN
gujaf-137	163	24	,	,	PUNCT
gujaf-137	163	25	expertise	expertise	NOUN
gujaf-137	163	26	,	,	PUNCT
gujaf-137	163	27	connections	connection	NOUN
gujaf-137	163	28	and	and	CCONJ
gujaf-137	163	29	many	many	ADJ
gujaf-137	163	30	other	other	ADJ
gujaf-137	163	31	resources	resource	NOUN
gujaf-137	163	32	.	.	PUNCT
gujaf-137	164	1	therefore	therefore	ADV
gujaf-137	164	2	,	,	PUNCT
gujaf-137	164	3	they	they	PRON
gujaf-137	164	4	could	could	AUX
gujaf-137	164	5	assist	assist	VERB
gujaf-137	164	6	much	much	ADV
gujaf-137	164	7	in	in	ADP
gujaf-137	164	8	preventing	prevent	VERB
gujaf-137	164	9	unethical	unethical	ADJ
gujaf-137	164	10	accounting	accounting	NOUN
gujaf-137	164	11	.	.	PUNCT
gujaf-137	165	1	the	the	DET
gujaf-137	165	2	finding	finding	NOUN
gujaf-137	165	3	is	be	AUX
gujaf-137	165	4	in	in	ADP
gujaf-137	165	5	line	line	NOUN
gujaf-137	165	6	with	with	ADP
gujaf-137	165	7	the	the	DET
gujaf-137	165	8	findings	finding	NOUN
gujaf-137	165	9	of	of	ADP
gujaf-137	165	10	almashaqbeh	almashaqbeh	PROPN
gujaf-137	165	11	et	et	PROPN
gujaf-137	165	12	al	al	PROPN
gujaf-137	165	13	(	(	PUNCT
gujaf-137	165	14	2019	2019	NUM
gujaf-137	165	15	)	)	PUNCT
gujaf-137	165	16	,	,	PUNCT
gujaf-137	165	17	and	and	CCONJ
gujaf-137	165	18	musa	musa	PROPN
gujaf-137	165	19	and	and	CCONJ
gujaf-137	165	20	aminu	aminu	PROPN
gujaf-137	165	21	(	(	PUNCT
gujaf-137	165	22	2018	2018	NUM
gujaf-137	165	23	)	)	PUNCT
gujaf-137	165	24	and	and	CCONJ
gujaf-137	165	25	contrary	contrary	ADJ
gujaf-137	165	26	to	to	ADP
gujaf-137	165	27	the	the	DET
gujaf-137	165	28	findings	finding	NOUN
gujaf-137	165	29	of	of	ADP
gujaf-137	165	30	osayantin	osayantin	NOUN
gujaf-137	165	31	and	and	CCONJ
gujaf-137	165	32	embele	embele	PROPN
gujaf-137	165	33	(	(	PUNCT
gujaf-137	165	34	2019	2019	NUM
gujaf-137	165	35	)	)	PUNCT
gujaf-137	165	36	,	,	PUNCT
gujaf-137	165	37	and	and	CCONJ
gujaf-137	165	38	hooghiemstra	hooghiemstra	PROPN
gujaf-137	165	39	et	et	PROPN
gujaf-137	165	40	al	al	PROPN
gujaf-137	165	41	.	.	PROPN
gujaf-137	166	1	(	(	PUNCT
gujaf-137	166	2	2015	2015	NUM
gujaf-137	166	3	)	)	PUNCT
gujaf-137	166	4	.	.	PUNCT
gujaf-137	167	1	4.6	4.6	NUM
gujaf-137	167	2	board	board	NOUN
gujaf-137	167	3	risk	risk	NOUN
gujaf-137	167	4	and	and	CCONJ
gujaf-137	167	5	earnings	earning	NOUN
gujaf-137	167	6	management	management	NOUN
gujaf-137	167	7	board	board	NOUN
gujaf-137	167	8	risk	risk	NOUN
gujaf-137	167	9	has	have	VERB
gujaf-137	167	10	coefficient	coefficient	NOUN
gujaf-137	167	11	figure	figure	NOUN
gujaf-137	167	12	of	of	ADP
gujaf-137	167	13	0.118	0.118	NUM
gujaf-137	167	14	&	&	CCONJ
gujaf-137	167	15	t	t	PROPN
gujaf-137	167	16	-	-	PUNCT
gujaf-137	167	17	figure	figure	NOUN
gujaf-137	167	18	of	of	ADP
gujaf-137	167	19	2.98	2.98	NUM
gujaf-137	167	20	that	that	PRON
gujaf-137	167	21	is	be	AUX
gujaf-137	167	22	substantial	substantial	ADJ
gujaf-137	167	23	at	at	ADP
gujaf-137	167	24	one	one	NUM
gujaf-137	167	25	percent	percent	NOUN
gujaf-137	167	26	(	(	PUNCT
gujaf-137	167	27	0.003	0.003	NUM
gujaf-137	167	28	)	)	PUNCT
gujaf-137	167	29	.	.	PUNCT
gujaf-137	168	1	this	this	PRON
gujaf-137	168	2	suggests	suggest	VERB
gujaf-137	168	3	that	that	SCONJ
gujaf-137	168	4	it	it	PRON
gujaf-137	168	5	has	have	VERB
gujaf-137	168	6	a	a	DET
gujaf-137	168	7	powerful	powerful	ADJ
gujaf-137	168	8	positive	positive	ADJ
gujaf-137	168	9	effect	effect	NOUN
gujaf-137	168	10	on	on	ADP
gujaf-137	168	11	the	the	DET
gujaf-137	168	12	em	em	PRON
gujaf-137	168	13	of	of	ADP
gujaf-137	168	14	quoted	quote	VERB
gujaf-137	168	15	firms	firm	NOUN
gujaf-137	168	16	in	in	ADP
gujaf-137	168	17	nigeria	nigeria	PROPN
gujaf-137	168	18	.	.	PUNCT
gujaf-137	169	1	this	this	DET
gujaf-137	169	2	denotes	denote	VERB
gujaf-137	169	3	that	that	SCONJ
gujaf-137	169	4	,	,	PUNCT
gujaf-137	169	5	the	the	DET
gujaf-137	169	6	presence	presence	NOUN
gujaf-137	169	7	of	of	ADP
gujaf-137	169	8	risk	risk	NOUN
gujaf-137	169	9	management	management	NOUN
gujaf-137	169	10	committee	committee	NOUN
gujaf-137	169	11	increases	increase	VERB
gujaf-137	169	12	earnings	earning	NOUN
gujaf-137	169	13	management	management	NOUN
gujaf-137	169	14	by	by	ADP
gujaf-137	169	15	12	12	NUM
gujaf-137	169	16	%	%	NOUN
gujaf-137	169	17	approximately	approximately	ADV
gujaf-137	169	18	.	.	PUNCT
gujaf-137	170	1	however	however	ADV
gujaf-137	170	2	,	,	PUNCT
gujaf-137	170	3	the	the	DET
gujaf-137	170	4	finding	finding	NOUN
gujaf-137	170	5	was	be	AUX
gujaf-137	170	6	not	not	PART
gujaf-137	170	7	in	in	ADP
gujaf-137	170	8	line	line	NOUN
gujaf-137	170	9	with	with	ADP
gujaf-137	170	10	prior	prior	ADJ
gujaf-137	170	11	expectation	expectation	NOUN
gujaf-137	170	12	the	the	DET
gujaf-137	170	13	study	study	NOUN
gujaf-137	170	14	that	that	SCONJ
gujaf-137	170	15	when	when	SCONJ
gujaf-137	170	16	a	a	DET
gujaf-137	170	17	risk	risk	NOUN
gujaf-137	170	18	management	management	NOUN
gujaf-137	170	19	committee	committee	NOUN
gujaf-137	170	20	is	be	AUX
gujaf-137	170	21	constituted	constitute	VERB
gujaf-137	170	22	,	,	PUNCT
gujaf-137	170	23	it	it	PRON
gujaf-137	170	24	complements	complement	VERB
gujaf-137	170	25	the	the	DET
gujaf-137	170	26	effort	effort	NOUN
gujaf-137	170	27	of	of	ADP
gujaf-137	170	28	board	board	NOUN
gujaf-137	170	29	in	in	ADP
gujaf-137	170	30	reducing	reduce	VERB
gujaf-137	170	31	earnings	earning	NOUN
gujaf-137	170	32	management	management	NOUN
gujaf-137	170	33	.	.	PUNCT
gujaf-137	171	1	it	it	PRON
gujaf-137	171	2	is	be	AUX
gujaf-137	171	3	also	also	ADV
gujaf-137	171	4	contrary	contrary	ADJ
gujaf-137	171	5	to	to	ADP
gujaf-137	171	6	signaling	signal	VERB
gujaf-137	171	7	theory	theory	NOUN
gujaf-137	171	8	which	which	PRON
gujaf-137	171	9	advocates	advocate	VERB
gujaf-137	171	10	that	that	SCONJ
gujaf-137	171	11	the	the	DET
gujaf-137	171	12	existence	existence	NOUN
gujaf-137	171	13	of	of	ADP
gujaf-137	171	14	rmc	rmc	PROPN
gujaf-137	171	15	in	in	ADP
gujaf-137	171	16	a	a	DET
gujaf-137	171	17	firm	firm	NOUN
gujaf-137	171	18	promises	promise	VERB
gujaf-137	171	19	the	the	DET
gujaf-137	171	20	stockholders	stockholder	NOUN
gujaf-137	171	21	that	that	SCONJ
gujaf-137	171	22	the	the	DET
gujaf-137	171	23	board	board	NOUN
gujaf-137	171	24	of	of	ADP
gujaf-137	171	25	directors	director	NOUN
gujaf-137	171	26	is	be	AUX
gujaf-137	171	27	solid	solid	ADJ
gujaf-137	171	28	sufficient	sufficient	ADJ
gujaf-137	171	29	to	to	PART
gujaf-137	171	30	device	device	VERB
gujaf-137	171	31	upright	upright	ADJ
gujaf-137	171	32	corporate	corporate	ADJ
gujaf-137	171	33	governance	governance	NOUN
gujaf-137	171	34	that	that	PRON
gujaf-137	171	35	bring	bring	VERB
gujaf-137	171	36	into	into	ADP
gujaf-137	171	37	line	line	NOUN
gujaf-137	171	38	the	the	DET
gujaf-137	171	39	interest	interest	NOUN
gujaf-137	171	40	of	of	ADP
gujaf-137	171	41	management	management	NOUN
gujaf-137	171	42	with	with	ADP
gujaf-137	171	43	that	that	PRON
gujaf-137	171	44	of	of	ADP
gujaf-137	171	45	their	their	PRON
gujaf-137	171	46	interest	interest	NOUN
gujaf-137	171	47	(	(	PUNCT
gujaf-137	171	48	oluyemisi	oluyemisi	PROPN
gujaf-137	171	49	et	et	PROPN
gujaf-137	171	50	al	al	PROPN
gujaf-137	171	51	.	.	PROPN
gujaf-137	171	52	,	,	PUNCT
gujaf-137	171	53	2017	2017	NUM
gujaf-137	171	54	)	)	PUNCT
gujaf-137	171	55	.	.	PUNCT
gujaf-137	172	1	the	the	DET
gujaf-137	172	2	existence	existence	NOUN
gujaf-137	172	3	of	of	ADP
gujaf-137	172	4	an	an	DET
gujaf-137	172	5	efficient	efficient	ADJ
gujaf-137	172	6	risk	risk	NOUN
gujaf-137	172	7	management	management	NOUN
gujaf-137	172	8	committee	committee	NOUN
gujaf-137	172	9	within	within	ADP
gujaf-137	172	10	the	the	DET
gujaf-137	172	11	board	board	NOUN
gujaf-137	172	12	of	of	ADP
gujaf-137	172	13	a	a	DET
gujaf-137	172	14	firm	firm	NOUN
gujaf-137	172	15	is	be	AUX
gujaf-137	172	16	indicating	indicate	VERB
gujaf-137	172	17	that	that	SCONJ
gujaf-137	172	18	management	management	NOUN
gujaf-137	172	19	’s	’s	PART
gujaf-137	172	20	earnings	earning	NOUN
gujaf-137	172	21	manipulative	manipulative	ADJ
gujaf-137	172	22	activities	activity	NOUN
gujaf-137	172	23	could	could	AUX
gujaf-137	172	24	be	be	AUX
gujaf-137	172	25	checkmate	checkmate	VERB
gujaf-137	172	26	and	and	CCONJ
gujaf-137	172	27	curb	curb	VERB
gujaf-137	172	28	.	.	PUNCT
gujaf-137	173	1	the	the	DET
gujaf-137	173	2	finding	finding	NOUN
gujaf-137	173	3	is	be	AUX
gujaf-137	173	4	in	in	ADP
gujaf-137	173	5	agreement	agreement	NOUN
gujaf-137	173	6	to	to	ADP
gujaf-137	173	7	revelation	revelation	NOUN
gujaf-137	173	8	of	of	ADP
gujaf-137	173	9	neffati	neffati	PROPN
gujaf-137	173	10	et	et	PROPN
gujaf-137	173	11	al	al	PROPN
gujaf-137	173	12	.	.	PROPN
gujaf-137	174	1	(	(	PUNCT
gujaf-137	174	2	2011	2011	NUM
gujaf-137	174	3	)	)	PUNCT
gujaf-137	174	4	and	and	CCONJ
gujaf-137	174	5	contrary	contrary	ADJ
gujaf-137	174	6	to	to	ADP
gujaf-137	174	7	the	the	DET
gujaf-137	174	8	outcome	outcome	NOUN
gujaf-137	174	9	of	of	ADP
gujaf-137	174	10	(	(	PUNCT
gujaf-137	174	11	alhaji	alhaji	NOUN
gujaf-137	174	12	et	et	PROPN
gujaf-137	174	13	al	al	PROPN
gujaf-137	174	14	.	.	PROPN
gujaf-137	174	15	,	,	PUNCT
gujaf-137	174	16	2018	2018	NUM
gujaf-137	174	17	)	)	PUNCT
gujaf-137	174	18	.	.	PUNCT
gujaf-137	175	1	however	however	ADV
gujaf-137	175	2	,	,	PUNCT
gujaf-137	175	3	this	this	DET
gujaf-137	175	4	finding	finding	NOUN
gujaf-137	175	5	may	may	AUX
gujaf-137	175	6	be	be	AUX
gujaf-137	175	7	as	as	ADP
gujaf-137	175	8	a	a	DET
gujaf-137	175	9	result	result	NOUN
gujaf-137	175	10	of	of	ADP
gujaf-137	175	11	the	the	DET
gujaf-137	175	12	fact	fact	NOUN
gujaf-137	175	13	that	that	SCONJ
gujaf-137	175	14	many	many	ADJ
gujaf-137	175	15	companies	company	NOUN
gujaf-137	175	16	within	within	ADP
gujaf-137	175	17	the	the	DET
gujaf-137	175	18	listed	list	VERB
gujaf-137	175	19	nonfinancial	nonfinancial	ADJ
gujaf-137	175	20	sector	sector	NOUN
gujaf-137	175	21	of	of	ADP
gujaf-137	175	22	nigeria	nigeria	PROPN
gujaf-137	175	23	have	have	AUX
gujaf-137	175	24	no	no	DET
gujaf-137	175	25	risk	risk	NOUN
gujaf-137	175	26	management	management	NOUN
gujaf-137	175	27	committee	committee	NOUN
gujaf-137	175	28	and	and	CCONJ
gujaf-137	175	29	therefore	therefore	ADV
gujaf-137	175	30	,	,	PUNCT
gujaf-137	175	31	the	the	DET
gujaf-137	175	32	responsibility	responsibility	NOUN
gujaf-137	175	33	of	of	ADP
gujaf-137	175	34	the	the	DET
gujaf-137	175	35	committee	committee	NOUN
gujaf-137	175	36	has	have	AUX
gujaf-137	175	37	been	be	AUX
gujaf-137	175	38	discharged	discharge	VERB
gujaf-137	175	39	by	by	ADP
gujaf-137	175	40	the	the	DET
gujaf-137	175	41	audit	audit	NOUN
gujaf-137	175	42	committee	committee	NOUN
gujaf-137	175	43	of	of	ADP
gujaf-137	175	44	the	the	DET
gujaf-137	175	45	firms	firm	NOUN
gujaf-137	175	46	.	.	PUNCT
gujaf-137	176	1	12	12	NUM
gujaf-137	176	2	4.7	4.7	NUM
gujaf-137	176	3	board	board	NOUN
gujaf-137	176	4	capability	capability	NOUN
gujaf-137	176	5	and	and	CCONJ
gujaf-137	176	6	earnings	earning	NOUN
gujaf-137	176	7	management	management	NOUN
gujaf-137	176	8	table	table	NOUN
gujaf-137	176	9	4.1	4.1	NUM
gujaf-137	176	10	revealed	reveal	VERB
gujaf-137	176	11	that	that	SCONJ
gujaf-137	176	12	,	,	PUNCT
gujaf-137	176	13	board	board	NOUN
gujaf-137	176	14	capability	capability	NOUN
gujaf-137	176	15	has	have	VERB
gujaf-137	176	16	a	a	DET
gujaf-137	176	17	beta	beta	ADJ
gujaf-137	176	18	coefficient	coefficient	NOUN
gujaf-137	176	19	number	number	NOUN
gujaf-137	176	20	of	of	ADP
gujaf-137	176	21	-0.064	-0.064	NOUN
gujaf-137	176	22	and	and	CCONJ
gujaf-137	176	23	a	a	DET
gujaf-137	176	24	t	t	NOUN
gujaf-137	176	25	-	-	PUNCT
gujaf-137	176	26	figure	figure	NOUN
gujaf-137	176	27	of	of	ADP
gujaf-137	176	28	-0.43	-0.43	NUM
gujaf-137	176	29	that	that	PRON
gujaf-137	176	30	is	be	AUX
gujaf-137	176	31	insignificant	insignificant	ADJ
gujaf-137	176	32	at	at	ADP
gujaf-137	176	33	67	67	NUM
gujaf-137	176	34	%	%	NOUN
gujaf-137	176	35	(	(	PUNCT
gujaf-137	176	36	0.665	0.665	NUM
gujaf-137	176	37	)	)	PUNCT
gujaf-137	176	38	.	.	PUNCT
gujaf-137	177	1	this	this	PRON
gujaf-137	177	2	shows	show	VERB
gujaf-137	177	3	that	that	SCONJ
gujaf-137	177	4	,	,	PUNCT
gujaf-137	177	5	board	board	NOUN
gujaf-137	177	6	capability	capability	NOUN
gujaf-137	177	7	has	have	VERB
gujaf-137	177	8	no	no	DET
gujaf-137	177	9	impact	impact	NOUN
gujaf-137	177	10	on	on	ADP
gujaf-137	177	11	the	the	DET
gujaf-137	177	12	em	em	PRON
gujaf-137	177	13	of	of	ADP
gujaf-137	177	14	registered	register	VERB
gujaf-137	177	15	quoted	quote	VERB
gujaf-137	177	16	corporations	corporation	NOUN
gujaf-137	177	17	in	in	ADP
gujaf-137	177	18	nigeria	nigeria	PROPN
gujaf-137	177	19	.	.	PUNCT
gujaf-137	178	1	the	the	DET
gujaf-137	178	2	prior	prior	ADJ
gujaf-137	178	3	expectation	expectation	NOUN
gujaf-137	178	4	of	of	ADP
gujaf-137	178	5	the	the	DET
gujaf-137	178	6	researcher	researcher	NOUN
gujaf-137	178	7	was	be	AUX
gujaf-137	178	8	that	that	SCONJ
gujaf-137	178	9	board	board	NOUN
gujaf-137	178	10	capability	capability	NOUN
gujaf-137	178	11	helps	help	VERB
gujaf-137	178	12	to	to	ADP
gujaf-137	178	13	a	a	DET
gujaf-137	178	14	greater	great	ADJ
gujaf-137	178	15	extent	extent	NOUN
gujaf-137	178	16	in	in	ADP
gujaf-137	178	17	dealing	deal	VERB
gujaf-137	178	18	away	away	ADV
gujaf-137	178	19	with	with	ADP
gujaf-137	178	20	earnings	earning	NOUN
gujaf-137	178	21	management	management	NOUN
gujaf-137	178	22	.	.	PUNCT
gujaf-137	179	1	this	this	PRON
gujaf-137	179	2	is	be	AUX
gujaf-137	179	3	because	because	SCONJ
gujaf-137	179	4	directors	director	NOUN
gujaf-137	179	5	that	that	PRON
gujaf-137	179	6	served	serve	VERB
gujaf-137	179	7	two	two	NUM
gujaf-137	179	8	or	or	CCONJ
gujaf-137	179	9	more	more	ADJ
gujaf-137	179	10	terms	term	NOUN
gujaf-137	179	11	on	on	ADP
gujaf-137	179	12	boards	board	NOUN
gujaf-137	179	13	,	,	PUNCT
gujaf-137	179	14	directors	director	NOUN
gujaf-137	179	15	with	with	ADP
gujaf-137	179	16	more	more	ADJ
gujaf-137	179	17	than	than	ADP
gujaf-137	179	18	five	five	NUM
gujaf-137	179	19	years	year	NOUN
gujaf-137	179	20	’	'	PUNCT
gujaf-137	179	21	experience	experience	NOUN
gujaf-137	179	22	serving	serve	VERB
gujaf-137	179	23	on	on	ADP
gujaf-137	179	24	the	the	DET
gujaf-137	179	25	board	board	NOUN
gujaf-137	179	26	,	,	PUNCT
gujaf-137	179	27	directors	director	NOUN
gujaf-137	179	28	with	with	ADP
gujaf-137	179	29	qualification	qualification	NOUN
gujaf-137	179	30	higher	high	ADJ
gujaf-137	179	31	than	than	ADP
gujaf-137	179	32	first	first	ADJ
gujaf-137	179	33	degree	degree	NOUN
gujaf-137	179	34	,	,	PUNCT
gujaf-137	179	35	members	member	NOUN
gujaf-137	179	36	serving	serve	VERB
gujaf-137	179	37	on	on	ADP
gujaf-137	179	38	higher	high	ADJ
gujaf-137	179	39	than	than	ADP
gujaf-137	179	40	1	1	NUM
gujaf-137	179	41	board	board	NOUN
gujaf-137	179	42	and	and	CCONJ
gujaf-137	179	43	directors	director	NOUN
gujaf-137	179	44	with	with	ADP
gujaf-137	179	45	industry	industry	NOUN
gujaf-137	179	46	experience	experience	NOUN
gujaf-137	179	47	are	be	AUX
gujaf-137	179	48	expected	expect	VERB
gujaf-137	179	49	to	to	PART
gujaf-137	179	50	mitigate	mitigate	VERB
gujaf-137	179	51	earnings	earning	NOUN
gujaf-137	179	52	management	management	NOUN
gujaf-137	179	53	effectively	effectively	ADV
gujaf-137	179	54	and	and	CCONJ
gujaf-137	179	55	efficiently	efficiently	ADV
gujaf-137	179	56	.	.	PUNCT
gujaf-137	180	1	the	the	DET
gujaf-137	180	2	finding	finding	NOUN
gujaf-137	180	3	is	be	AUX
gujaf-137	180	4	also	also	ADV
gujaf-137	180	5	contrary	contrary	ADJ
gujaf-137	180	6	to	to	ADP
gujaf-137	180	7	human	human	ADJ
gujaf-137	180	8	capital	capital	NOUN
gujaf-137	180	9	theory	theory	NOUN
gujaf-137	180	10	and	and	CCONJ
gujaf-137	180	11	behavioral	behavioral	ADJ
gujaf-137	180	12	theory	theory	NOUN
gujaf-137	180	13	.	.	PUNCT
gujaf-137	181	1	the	the	DET
gujaf-137	181	2	human	human	ADJ
gujaf-137	181	3	capital	capital	NOUN
gujaf-137	181	4	theory	theory	NOUN
gujaf-137	181	5	is	be	AUX
gujaf-137	181	6	constructed	construct	VERB
gujaf-137	181	7	on	on	ADP
gujaf-137	181	8	personal	personal	ADJ
gujaf-137	181	9	qualities	quality	NOUN
gujaf-137	181	10	such	such	ADJ
gujaf-137	181	11	as	as	ADP
gujaf-137	181	12	experience	experience	NOUN
gujaf-137	181	13	and	and	CCONJ
gujaf-137	181	14	level	level	NOUN
gujaf-137	181	15	of	of	ADP
gujaf-137	181	16	education	education	NOUN
gujaf-137	181	17	of	of	ADP
gujaf-137	181	18	persons	person	NOUN
gujaf-137	181	19	.	.	PUNCT
gujaf-137	182	1	based	base	VERB
gujaf-137	182	2	on	on	ADP
gujaf-137	182	3	this	this	PRON
gujaf-137	182	4	,	,	PUNCT
gujaf-137	182	5	becker	becker	PROPN
gujaf-137	182	6	(	(	PUNCT
gujaf-137	182	7	1964	1964	NUM
gujaf-137	182	8	)	)	PUNCT
gujaf-137	182	9	claims	claim	VERB
gujaf-137	182	10	that	that	SCONJ
gujaf-137	182	11	,	,	PUNCT
gujaf-137	182	12	experience	experience	NOUN
gujaf-137	182	13	,	,	PUNCT
gujaf-137	182	14	skills	skill	NOUN
gujaf-137	182	15	,	,	PUNCT
gujaf-137	182	16	productive	productive	ADJ
gujaf-137	182	17	capabilities	capability	NOUN
gujaf-137	182	18	,	,	PUNCT
gujaf-137	182	19	and	and	CCONJ
gujaf-137	182	20	level	level	NOUN
gujaf-137	182	21	of	of	ADP
gujaf-137	182	22	education	education	NOUN
gujaf-137	182	23	of	of	ADP
gujaf-137	182	24	labor	labor	NOUN
gujaf-137	182	25	force	force	NOUN
gujaf-137	182	26	are	be	AUX
gujaf-137	182	27	beneficial	beneficial	ADJ
gujaf-137	182	28	for	for	ADP
gujaf-137	182	29	the	the	DET
gujaf-137	182	30	firm	firm	NOUN
gujaf-137	182	31	.	.	PUNCT
gujaf-137	183	1	behavioral	behavioral	ADJ
gujaf-137	183	2	theory	theory	NOUN
gujaf-137	183	3	proposes	propose	VERB
gujaf-137	183	4	that	that	DET
gujaf-137	183	5	company	company	NOUN
gujaf-137	183	6	’s	’s	PART
gujaf-137	183	7	board	board	NOUN
gujaf-137	183	8	of	of	ADP
gujaf-137	183	9	directors	director	NOUN
gujaf-137	183	10	’	'	PUNCT
gujaf-137	183	11	decision	decision	NOUN
gujaf-137	183	12	making	making	NOUN
gujaf-137	183	13	might	might	AUX
gujaf-137	183	14	not	not	PART
gujaf-137	183	15	only	only	ADV
gujaf-137	183	16	be	be	AUX
gujaf-137	183	17	impacted	impact	VERB
gujaf-137	183	18	by	by	ADP
gujaf-137	183	19	their	their	PRON
gujaf-137	183	20	skills	skill	NOUN
gujaf-137	183	21	,	,	PUNCT
gujaf-137	183	22	knowledge	knowledge	NOUN
gujaf-137	183	23	,	,	PUNCT
gujaf-137	183	24	and	and	CCONJ
gujaf-137	183	25	expertise	expertise	NOUN
gujaf-137	183	26	but	but	CCONJ
gujaf-137	183	27	as	as	ADV
gujaf-137	183	28	well	well	ADV
gujaf-137	183	29	their	their	PRON
gujaf-137	183	30	values	value	NOUN
gujaf-137	183	31	,	,	PUNCT
gujaf-137	183	32	experiences	experience	NOUN
gujaf-137	183	33	,	,	PUNCT
gujaf-137	183	34	and	and	CCONJ
gujaf-137	183	35	beliefs	belief	NOUN
gujaf-137	183	36	.	.	PUNCT
gujaf-137	184	1	the	the	DET
gujaf-137	184	2	presence	presence	NOUN
gujaf-137	184	3	of	of	ADP
gujaf-137	184	4	experienced	experienced	ADJ
gujaf-137	184	5	,	,	PUNCT
gujaf-137	184	6	skilled	skilled	ADJ
gujaf-137	184	7	,	,	PUNCT
gujaf-137	184	8	knowledgeable	knowledgeable	ADJ
gujaf-137	184	9	,	,	PUNCT
gujaf-137	184	10	and	and	CCONJ
gujaf-137	184	11	competent	competent	ADJ
gujaf-137	184	12	directors	director	NOUN
gujaf-137	184	13	on	on	ADP
gujaf-137	184	14	board	board	NOUN
gujaf-137	184	15	could	could	AUX
gujaf-137	184	16	be	be	AUX
gujaf-137	184	17	capable	capable	ADJ
gujaf-137	184	18	of	of	ADP
gujaf-137	184	19	checkmating	checkmate	VERB
gujaf-137	184	20	and	and	CCONJ
gujaf-137	184	21	curbing	curb	VERB
gujaf-137	184	22	management	management	NOUN
gujaf-137	184	23	’s	’s	PART
gujaf-137	184	24	opportunistic	opportunistic	ADJ
gujaf-137	184	25	actions	action	NOUN
gujaf-137	184	26	towards	towards	ADP
gujaf-137	184	27	unethical	unethical	ADJ
gujaf-137	184	28	accounting	accounting	NOUN
gujaf-137	184	29	in	in	ADP
gujaf-137	184	30	firms	firm	NOUN
gujaf-137	184	31	.	.	PUNCT
gujaf-137	185	1	this	this	DET
gujaf-137	185	2	discovery	discovery	NOUN
gujaf-137	185	3	is	be	AUX
gujaf-137	185	4	in	in	ADP
gujaf-137	185	5	agreement	agreement	NOUN
gujaf-137	185	6	with	with	ADP
gujaf-137	185	7	the	the	DET
gujaf-137	185	8	result	result	NOUN
gujaf-137	185	9	of	of	ADP
gujaf-137	185	10	bunjamin	bunjamin	PROPN
gujaf-137	185	11	et	et	PROPN
gujaf-137	185	12	al	al	PROPN
gujaf-137	185	13	.	.	PROPN
gujaf-137	186	1	(	(	PUNCT
gujaf-137	186	2	2012	2012	NUM
gujaf-137	186	3	)	)	PUNCT
gujaf-137	186	4	and	and	CCONJ
gujaf-137	186	5	contrary	contrary	ADJ
gujaf-137	186	6	to	to	ADP
gujaf-137	186	7	the	the	DET
gujaf-137	186	8	findings	finding	NOUN
gujaf-137	186	9	of	of	ADP
gujaf-137	186	10	almashaqbeh	almashaqbeh	PROPN
gujaf-137	186	11	et	et	PROPN
gujaf-137	186	12	al	al	PROPN
gujaf-137	186	13	.	.	PROPN
gujaf-137	187	1	(	(	PUNCT
gujaf-137	187	2	2019	2019	NUM
gujaf-137	187	3	)	)	PUNCT
gujaf-137	187	4	and	and	CCONJ
gujaf-137	187	5	wicaksana	wicaksana	PROPN
gujaf-137	187	6	et	et	PROPN
gujaf-137	187	7	al	al	PROPN
gujaf-137	187	8	.	.	PUNCT
gujaf-137	188	1	(	(	PUNCT
gujaf-137	188	2	2017	2017	NUM
gujaf-137	188	3	)	)	PUNCT
gujaf-137	188	4	.	.	PUNCT
gujaf-137	189	1	4.8	4.8	NUM
gujaf-137	189	2	audit	audit	NOUN
gujaf-137	189	3	committee	committee	NOUN
gujaf-137	189	4	and	and	CCONJ
gujaf-137	189	5	unethical	unethical	ADJ
gujaf-137	189	6	accounting	accounting	NOUN
gujaf-137	189	7	from	from	ADP
gujaf-137	189	8	table	table	NOUN
gujaf-137	189	9	4.1	4.1	NUM
gujaf-137	189	10	,	,	PUNCT
gujaf-137	189	11	audit	audit	NOUN
gujaf-137	189	12	committee	committee	NOUN
gujaf-137	189	13	has	have	VERB
gujaf-137	189	14	coefficient	coefficient	NOUN
gujaf-137	189	15	number	number	NOUN
gujaf-137	189	16	of	of	ADP
gujaf-137	189	17	-1.362	-1.362	PROPN
gujaf-137	189	18	with	with	ADP
gujaf-137	189	19	a	a	DET
gujaf-137	189	20	t	t	NOUN
gujaf-137	189	21	-	-	PUNCT
gujaf-137	189	22	digit	digit	NOUN
gujaf-137	189	23	of	of	ADP
gujaf-137	189	24	-21.33	-21.33	PROPN
gujaf-137	189	25	that	that	PRON
gujaf-137	189	26	is	be	AUX
gujaf-137	189	27	significant	significant	ADJ
gujaf-137	189	28	at	at	ADP
gujaf-137	189	29	one	one	NUM
gujaf-137	189	30	percent	percent	NOUN
gujaf-137	189	31	(	(	PUNCT
gujaf-137	189	32	0.000	0.000	NUM
gujaf-137	189	33	)	)	PUNCT
gujaf-137	189	34	.	.	PUNCT
gujaf-137	190	1	this	this	PRON
gujaf-137	190	2	indicates	indicate	VERB
gujaf-137	190	3	that	that	SCONJ
gujaf-137	190	4	,	,	PUNCT
gujaf-137	190	5	the	the	DET
gujaf-137	190	6	variable	variable	NOUN
gujaf-137	190	7	has	have	AUX
gujaf-137	190	8	negatively	negatively	ADV
gujaf-137	190	9	,	,	PUNCT
gujaf-137	190	10	strongly	strongly	ADV
gujaf-137	190	11	and	and	CCONJ
gujaf-137	190	12	significantly	significantly	ADV
gujaf-137	190	13	influenced	influence	VERB
gujaf-137	190	14	the	the	DET
gujaf-137	190	15	earnings	earning	NOUN
gujaf-137	190	16	management	management	NOUN
gujaf-137	190	17	of	of	ADP
gujaf-137	190	18	listed	list	VERB
gujaf-137	190	19	companies	company	NOUN
gujaf-137	190	20	in	in	ADP
gujaf-137	190	21	nigeria	nigeria	PROPN
gujaf-137	190	22	.	.	PUNCT
gujaf-137	191	1	this	this	PRON
gujaf-137	191	2	signifies	signify	VERB
gujaf-137	191	3	that	that	SCONJ
gujaf-137	191	4	for	for	ADP
gujaf-137	191	5	each	each	DET
gujaf-137	191	6	improvement	improvement	NOUN
gujaf-137	191	7	in	in	ADP
gujaf-137	191	8	audit	audit	NOUN
gujaf-137	191	9	committee	committee	NOUN
gujaf-137	191	10	serving	serve	VERB
gujaf-137	191	11	on	on	ADP
gujaf-137	191	12	the	the	DET
gujaf-137	191	13	board	board	NOUN
gujaf-137	191	14	,	,	PUNCT
gujaf-137	191	15	the	the	DET
gujaf-137	191	16	em	em	PRON
gujaf-137	191	17	decreases	decrease	VERB
gujaf-137	191	18	by	by	ADP
gujaf-137	191	19	136	136	NUM
gujaf-137	191	20	%	%	NOUN
gujaf-137	191	21	approximately	approximately	ADV
gujaf-137	191	22	.	.	PUNCT
gujaf-137	192	1	the	the	DET
gujaf-137	192	2	result	result	NOUN
gujaf-137	192	3	is	be	AUX
gujaf-137	192	4	in	in	ADP
gujaf-137	192	5	line	line	NOUN
gujaf-137	192	6	with	with	ADP
gujaf-137	192	7	the	the	DET
gujaf-137	192	8	work	work	NOUN
gujaf-137	192	9	's	's	PART
gujaf-137	192	10	priori	priori	ADJ
gujaf-137	192	11	expectation	expectation	NOUN
gujaf-137	192	12	that	that	SCONJ
gujaf-137	192	13	when	when	SCONJ
gujaf-137	192	14	a	a	DET
gujaf-137	192	15	sound	sound	ADJ
gujaf-137	192	16	audit	audit	NOUN
gujaf-137	192	17	committee	committee	NOUN
gujaf-137	192	18	is	be	AUX
gujaf-137	192	19	serving	serve	VERB
gujaf-137	192	20	on	on	ADP
gujaf-137	192	21	the	the	DET
gujaf-137	192	22	board	board	NOUN
gujaf-137	192	23	,	,	PUNCT
gujaf-137	192	24	that	that	PRON
gujaf-137	192	25	helps	help	VERB
gujaf-137	192	26	in	in	ADP
gujaf-137	192	27	minimizing	minimize	VERB
gujaf-137	192	28	earnings	earning	NOUN
gujaf-137	192	29	manipulation	manipulation	NOUN
gujaf-137	192	30	due	due	ADP
gujaf-137	192	31	to	to	ADP
gujaf-137	192	32	their	their	PRON
gujaf-137	192	33	expertise	expertise	NOUN
gujaf-137	192	34	,	,	PUNCT
gujaf-137	192	35	experience	experience	NOUN
gujaf-137	192	36	,	,	PUNCT
gujaf-137	192	37	knowledge	knowledge	NOUN
gujaf-137	192	38	,	,	PUNCT
gujaf-137	192	39	adherence	adherence	NOUN
gujaf-137	192	40	to	to	ADP
gujaf-137	192	41	ethics	ethic	NOUN
gujaf-137	192	42	and	and	CCONJ
gujaf-137	192	43	monitoring	monitor	VERB
gujaf-137	192	44	power	power	NOUN
gujaf-137	192	45	.	.	PUNCT
gujaf-137	193	1	the	the	DET
gujaf-137	193	2	finding	finding	NOUN
gujaf-137	193	3	is	be	AUX
gujaf-137	193	4	in	in	ADP
gujaf-137	193	5	line	line	NOUN
gujaf-137	193	6	with	with	ADP
gujaf-137	193	7	agency	agency	NOUN
gujaf-137	193	8	theory	theory	NOUN
gujaf-137	193	9	.	.	PUNCT
gujaf-137	194	1	it	it	PRON
gujaf-137	194	2	is	be	AUX
gujaf-137	194	3	understood	understand	VERB
gujaf-137	194	4	that	that	SCONJ
gujaf-137	194	5	the	the	DET
gujaf-137	194	6	audit	audit	NOUN
gujaf-137	194	7	committee	committee	NOUN
gujaf-137	194	8	has	have	VERB
gujaf-137	194	9	financial	financial	ADJ
gujaf-137	194	10	experience	experience	NOUN
gujaf-137	194	11	expertise	expertise	NOUN
gujaf-137	194	12	,	,	PUNCT
gujaf-137	194	13	therefore	therefore	ADV
gujaf-137	194	14	,	,	PUNCT
gujaf-137	194	15	they	they	PRON
gujaf-137	194	16	could	could	AUX
gujaf-137	194	17	assist	assist	VERB
gujaf-137	194	18	much	much	ADV
gujaf-137	194	19	in	in	ADP
gujaf-137	194	20	preventing	prevent	VERB
gujaf-137	194	21	unethical	unethical	ADJ
gujaf-137	194	22	accounting	accounting	NOUN
gujaf-137	194	23	.	.	PUNCT
gujaf-137	195	1	the	the	DET
gujaf-137	195	2	finding	finding	NOUN
gujaf-137	195	3	is	be	AUX
gujaf-137	195	4	in	in	ADP
gujaf-137	195	5	line	line	NOUN
gujaf-137	195	6	with	with	ADP
gujaf-137	195	7	the	the	DET
gujaf-137	195	8	findings	finding	NOUN
gujaf-137	195	9	of	of	ADP
gujaf-137	195	10	bala	bala	PROPN
gujaf-137	195	11	et	et	PROPN
gujaf-137	195	12	al	al	PROPN
gujaf-137	195	13	.	.	PROPN
gujaf-137	196	1	(	(	PUNCT
gujaf-137	196	2	2020	2020	NUM
gujaf-137	196	3	)	)	PUNCT
gujaf-137	196	4	,	,	PUNCT
gujaf-137	196	5	saleem	saleem	PROPN
gujaf-137	196	6	(	(	PUNCT
gujaf-137	196	7	2019	2019	NUM
gujaf-137	196	8	)	)	PUNCT
gujaf-137	196	9	,	,	PUNCT
gujaf-137	196	10	sudarman	sudarman	NOUN
gujaf-137	196	11	and	and	CCONJ
gujaf-137	196	12	hidayat	hidayat	PROPN
gujaf-137	196	13	(	(	PUNCT
gujaf-137	196	14	2019	2019	NUM
gujaf-137	196	15	)	)	PUNCT
gujaf-137	196	16	,	,	PUNCT
gujaf-137	196	17	albersmann	albersmann	NOUN
gujaf-137	196	18	and	and	CCONJ
gujaf-137	196	19	hohenfels	hohenfel	NOUN
gujaf-137	196	20	(	(	PUNCT
gujaf-137	196	21	2017	2017	NUM
gujaf-137	196	22	)	)	PUNCT
gujaf-137	196	23	and	and	CCONJ
gujaf-137	196	24	contrary	contrary	ADJ
gujaf-137	196	25	to	to	ADP
gujaf-137	196	26	the	the	DET
gujaf-137	196	27	findings	finding	NOUN
gujaf-137	196	28	of	of	ADP
gujaf-137	196	29	sunny	sunny	ADJ
gujaf-137	196	30	et	et	PROPN
gujaf-137	196	31	al	al	PROPN
gujaf-137	196	32	.	.	PROPN
gujaf-137	197	1	(	(	PUNCT
gujaf-137	197	2	2018	2018	NUM
gujaf-137	197	3	)	)	PUNCT
gujaf-137	197	4	and	and	CCONJ
gujaf-137	197	5	issa	issa	ADJ
gujaf-137	197	6	(	(	PUNCT
gujaf-137	197	7	2017	2017	NUM
gujaf-137	197	8	)	)	PUNCT
gujaf-137	197	9	.	.	PUNCT
gujaf-137	198	1	13	13	NUM
gujaf-137	198	2	cumulatively	cumulatively	ADV
gujaf-137	198	3	,	,	PUNCT
gujaf-137	198	4	table	table	NOUN
gujaf-137	198	5	4.1	4.1	NUM
gujaf-137	198	6	shows	show	VERB
gujaf-137	198	7	that	that	SCONJ
gujaf-137	198	8	,	,	PUNCT
gujaf-137	198	9	the	the	DET
gujaf-137	198	10	r2	r2	PROPN
gujaf-137	198	11	value	value	NOUN
gujaf-137	198	12	for	for	ADP
gujaf-137	198	13	the	the	DET
gujaf-137	198	14	relationship	relationship	NOUN
gujaf-137	198	15	between	between	ADP
gujaf-137	198	16	board	board	NOUN
gujaf-137	198	17	power	power	NOUN
gujaf-137	198	18	and	and	CCONJ
gujaf-137	198	19	unethical	unethical	ADJ
gujaf-137	198	20	accounting	accounting	NOUN
gujaf-137	198	21	is	be	AUX
gujaf-137	198	22	0.998	0.998	NUM
gujaf-137	198	23	(	(	PUNCT
gujaf-137	198	24	99	99	NUM
gujaf-137	198	25	%	%	NOUN
gujaf-137	198	26	)	)	PUNCT
gujaf-137	198	27	which	which	DET
gujaf-137	198	28	99	99	NUM
gujaf-137	198	29	%	%	NOUN
gujaf-137	198	30	level	level	NOUN
gujaf-137	198	31	of	of	ADP
gujaf-137	198	32	relationship	relationship	NOUN
gujaf-137	198	33	between	between	ADP
gujaf-137	198	34	the	the	DET
gujaf-137	198	35	explained	explain	VERB
gujaf-137	198	36	and	and	CCONJ
gujaf-137	198	37	the	the	DET
gujaf-137	198	38	explanatory	explanatory	ADJ
gujaf-137	198	39	variable	variable	NOUN
gujaf-137	198	40	.	.	PUNCT
gujaf-137	199	1	the	the	DET
gujaf-137	199	2	adjusted	adjust	VERB
gujaf-137	199	3	r2	r2	NOUN
gujaf-137	199	4	value	value	NOUN
gujaf-137	199	5	is	be	AUX
gujaf-137	199	6	0.998	0.998	NUM
gujaf-137	199	7	(	(	PUNCT
gujaf-137	199	8	99	99	NUM
gujaf-137	199	9	%	%	NOUN
gujaf-137	199	10	)	)	PUNCT
gujaf-137	199	11	which	which	PRON
gujaf-137	199	12	signifies	signify	VERB
gujaf-137	199	13	that	that	SCONJ
gujaf-137	199	14	,	,	PUNCT
gujaf-137	199	15	the	the	DET
gujaf-137	199	16	independent	independent	ADJ
gujaf-137	199	17	variable	variable	NOUN
gujaf-137	199	18	(	(	PUNCT
gujaf-137	199	19	proxied	proxie	VERB
gujaf-137	199	20	with	with	ADP
gujaf-137	199	21	board	board	NOUN
gujaf-137	199	22	gender	gender	NOUN
gujaf-137	199	23	diversity	diversity	NOUN
gujaf-137	199	24	,	,	PUNCT
gujaf-137	199	25	board	board	NOUN
gujaf-137	199	26	ethnicity	ethnicity	NOUN
gujaf-137	199	27	,	,	PUNCT
gujaf-137	199	28	board	board	NOUN
gujaf-137	199	29	reputation	reputation	NOUN
gujaf-137	199	30	,	,	PUNCT
gujaf-137	199	31	board	board	NOUN
gujaf-137	199	32	nationality	nationality	NOUN
gujaf-137	199	33	,	,	PUNCT
gujaf-137	199	34	board	board	NOUN
gujaf-137	199	35	risk	risk	NOUN
gujaf-137	199	36	,	,	PUNCT
gujaf-137	199	37	board	board	NOUN
gujaf-137	199	38	capability	capability	NOUN
gujaf-137	199	39	and	and	CCONJ
gujaf-137	199	40	audit	audit	NOUN
gujaf-137	199	41	committee	committee	NOUN
gujaf-137	199	42	)	)	PUNCT
gujaf-137	199	43	of	of	ADP
gujaf-137	199	44	the	the	DET
gujaf-137	199	45	research	research	NOUN
gujaf-137	199	46	study	study	NOUN
gujaf-137	199	47	has	have	AUX
gujaf-137	199	48	clarified	clarify	VERB
gujaf-137	199	49	the	the	DET
gujaf-137	199	50	whole	whole	ADJ
gujaf-137	199	51	difference	difference	NOUN
gujaf-137	199	52	in	in	ADP
gujaf-137	199	53	earnings	earning	NOUN
gujaf-137	199	54	management	management	NOUN
gujaf-137	199	55	of	of	ADP
gujaf-137	199	56	quoted	quote	VERB
gujaf-137	199	57	companies	company	NOUN
gujaf-137	199	58	in	in	ADP
gujaf-137	199	59	nigeria	nigeria	PROPN
gujaf-137	199	60	to	to	ADP
gujaf-137	199	61	a	a	DET
gujaf-137	199	62	degree	degree	NOUN
gujaf-137	199	63	99	99	NUM
gujaf-137	199	64	%	%	NOUN
gujaf-137	199	65	and	and	CCONJ
gujaf-137	199	66	the	the	DET
gujaf-137	199	67	outstanding	outstanding	ADJ
gujaf-137	199	68	1	1	NUM
gujaf-137	199	69	%	%	NOUN
gujaf-137	199	70	is	be	AUX
gujaf-137	199	71	taken	take	VERB
gujaf-137	199	72	care	care	NOUN
gujaf-137	199	73	by	by	ADP
gujaf-137	199	74	other	other	ADJ
gujaf-137	199	75	variables	variable	NOUN
gujaf-137	199	76	not	not	PART
gujaf-137	199	77	captured	capture	VERB
gujaf-137	199	78	in	in	ADP
gujaf-137	199	79	the	the	DET
gujaf-137	199	80	model	model	NOUN
gujaf-137	199	81	.	.	PUNCT
gujaf-137	200	1	with	with	ADP
gujaf-137	200	2	regards	regard	NOUN
gujaf-137	200	3	to	to	ADP
gujaf-137	200	4	model	model	PROPN
gujaf-137	200	5	fitness	fitness	PROPN
gujaf-137	200	6	,	,	PUNCT
gujaf-137	200	7	the	the	DET
gujaf-137	200	8	f	f	PROPN
gujaf-137	200	9	-	-	PUNCT
gujaf-137	200	10	statistics	statistic	NOUN
gujaf-137	200	11	value	value	NOUN
gujaf-137	200	12	of	of	ADP
gujaf-137	200	13	68671	68671	NUM
gujaf-137	200	14	which	which	PRON
gujaf-137	200	15	is	be	AUX
gujaf-137	200	16	significant	significant	ADJ
gujaf-137	200	17	at	at	ADP
gujaf-137	200	18	1	1	NUM
gujaf-137	200	19	%	%	NOUN
gujaf-137	200	20	(	(	PUNCT
gujaf-137	200	21	0.000	0.000	NUM
gujaf-137	200	22	)	)	PUNCT
gujaf-137	200	23	confirms	confirm	VERB
gujaf-137	200	24	that	that	SCONJ
gujaf-137	200	25	the	the	DET
gujaf-137	200	26	model	model	NOUN
gujaf-137	200	27	is	be	AUX
gujaf-137	200	28	well	well	ADV
gujaf-137	200	29	tailored	tailor	VERB
gujaf-137	200	30	,	,	PUNCT
gujaf-137	200	31	consequently	consequently	ADV
gujaf-137	200	32	,	,	PUNCT
gujaf-137	200	33	the	the	DET
gujaf-137	200	34	variables	variable	NOUN
gujaf-137	200	35	of	of	ADP
gujaf-137	200	36	the	the	DET
gujaf-137	200	37	study	study	NOUN
gujaf-137	200	38	were	be	AUX
gujaf-137	200	39	robustly	robustly	ADV
gujaf-137	200	40	chosen	choose	VERB
gujaf-137	200	41	,	,	PUNCT
gujaf-137	200	42	joint	joint	ADJ
gujaf-137	200	43	and	and	CCONJ
gujaf-137	200	44	appropriately	appropriately	ADV
gujaf-137	200	45	employed	employ	VERB
gujaf-137	200	46	.	.	PUNCT
gujaf-137	201	1	cumulatively	cumulatively	ADV
gujaf-137	201	2	,	,	PUNCT
gujaf-137	201	3	it	it	PRON
gujaf-137	201	4	was	be	AUX
gujaf-137	201	5	found	find	VERB
gujaf-137	201	6	that	that	SCONJ
gujaf-137	201	7	board	board	NOUN
gujaf-137	201	8	power	power	NOUN
gujaf-137	201	9	has	have	VERB
gujaf-137	201	10	influence	influence	NOUN
gujaf-137	201	11	on	on	ADP
gujaf-137	201	12	the	the	DET
gujaf-137	201	13	unethical	unethical	ADJ
gujaf-137	201	14	accounting	accounting	NOUN
gujaf-137	201	15	of	of	ADP
gujaf-137	201	16	listed	list	VERB
gujaf-137	201	17	companies	company	NOUN
gujaf-137	201	18	in	in	ADP
gujaf-137	201	19	nigeria	nigeria	PROPN
gujaf-137	201	20	negatively	negatively	ADV
gujaf-137	201	21	,	,	PUNCT
gujaf-137	201	22	strongly	strongly	ADV
gujaf-137	201	23	,	,	PUNCT
gujaf-137	201	24	and	and	CCONJ
gujaf-137	201	25	significantly	significantly	ADV
gujaf-137	201	26	.	.	PUNCT
gujaf-137	202	1	the	the	DET
gujaf-137	202	2	hypotheses	hypothesis	NOUN
gujaf-137	202	3	of	of	ADP
gujaf-137	202	4	the	the	DET
gujaf-137	202	5	study	study	NOUN
gujaf-137	202	6	are	be	AUX
gujaf-137	202	7	all	all	PRON
gujaf-137	202	8	rejected	reject	VERB
gujaf-137	202	9	except	except	SCONJ
gujaf-137	202	10	in	in	ADP
gujaf-137	202	11	the	the	DET
gujaf-137	202	12	case	case	NOUN
gujaf-137	202	13	of	of	ADP
gujaf-137	202	14	board	board	NOUN
gujaf-137	202	15	capability	capability	NOUN
gujaf-137	202	16	which	which	PRON
gujaf-137	202	17	has	have	VERB
gujaf-137	202	18	no	no	DET
gujaf-137	202	19	significant	significant	ADJ
gujaf-137	202	20	effect	effect	NOUN
gujaf-137	202	21	on	on	ADP
gujaf-137	202	22	the	the	DET
gujaf-137	202	23	unethical	unethical	ADJ
gujaf-137	202	24	accounting	accounting	NOUN
gujaf-137	202	25	of	of	ADP
gujaf-137	202	26	listed	list	VERB
gujaf-137	202	27	public	public	ADJ
gujaf-137	202	28	firms	firm	NOUN
gujaf-137	202	29	in	in	ADP
gujaf-137	202	30	nigeria	nigeria	PROPN
gujaf-137	202	31	.	.	PUNCT
gujaf-137	203	1	5	5	X
gujaf-137	203	2	.	.	X
gujaf-137	203	3	conclusions	conclusion	NOUN
gujaf-137	203	4	and	and	CCONJ
gujaf-137	203	5	recommendations	recommendation	NOUN
gujaf-137	203	6	based	base	VERB
gujaf-137	203	7	on	on	ADP
gujaf-137	203	8	the	the	DET
gujaf-137	203	9	results	result	NOUN
gujaf-137	203	10	and	and	CCONJ
gujaf-137	203	11	discussion	discussion	NOUN
gujaf-137	203	12	in	in	ADP
gujaf-137	203	13	the	the	DET
gujaf-137	203	14	previous	previous	ADJ
gujaf-137	203	15	section	section	NOUN
gujaf-137	203	16	,	,	PUNCT
gujaf-137	203	17	the	the	DET
gujaf-137	203	18	following	follow	VERB
gujaf-137	203	19	conclusions	conclusion	NOUN
gujaf-137	203	20	are	be	AUX
gujaf-137	203	21	made	make	VERB
gujaf-137	203	22	.	.	PUNCT
gujaf-137	204	1	board	board	NOUN
gujaf-137	204	2	gd	gd	PROPN
gujaf-137	204	3	has	have	VERB
gujaf-137	204	4	a	a	DET
gujaf-137	204	5	negative	negative	ADJ
gujaf-137	204	6	and	and	CCONJ
gujaf-137	204	7	substantial	substantial	ADJ
gujaf-137	204	8	contribution	contribution	NOUN
gujaf-137	204	9	on	on	ADP
gujaf-137	204	10	the	the	DET
gujaf-137	204	11	unethical	unethical	ADJ
gujaf-137	204	12	accounting	accounting	NOUN
gujaf-137	204	13	of	of	ADP
gujaf-137	204	14	quoted	quote	VERB
gujaf-137	204	15	companies	company	NOUN
gujaf-137	204	16	in	in	ADP
gujaf-137	204	17	nigeria	nigeria	PROPN
gujaf-137	204	18	.	.	PUNCT
gujaf-137	205	1	this	this	PRON
gujaf-137	205	2	makes	make	VERB
gujaf-137	205	3	the	the	DET
gujaf-137	205	4	research	research	NOUN
gujaf-137	205	5	study	study	NOUN
gujaf-137	205	6	to	to	PART
gujaf-137	205	7	conclude	conclude	VERB
gujaf-137	205	8	that	that	SCONJ
gujaf-137	205	9	the	the	DET
gujaf-137	205	10	level	level	NOUN
gujaf-137	205	11	of	of	ADP
gujaf-137	205	12	unethical	unethical	ADJ
gujaf-137	205	13	accounting	accounting	NOUN
gujaf-137	205	14	of	of	ADP
gujaf-137	205	15	the	the	DET
gujaf-137	205	16	firms	firm	NOUN
gujaf-137	205	17	decreases	decrease	VERB
gujaf-137	205	18	with	with	ADP
gujaf-137	205	19	a	a	DET
gujaf-137	205	20	rise	rise	NOUN
gujaf-137	205	21	in	in	ADP
gujaf-137	205	22	the	the	DET
gujaf-137	205	23	number	number	NOUN
gujaf-137	205	24	of	of	ADP
gujaf-137	205	25	female	female	ADJ
gujaf-137	205	26	members	member	NOUN
gujaf-137	205	27	on	on	ADP
gujaf-137	205	28	the	the	DET
gujaf-137	205	29	board	board	NOUN
gujaf-137	205	30	.	.	PUNCT
gujaf-137	206	1	it	it	PRON
gujaf-137	206	2	was	be	AUX
gujaf-137	206	3	also	also	ADV
gujaf-137	206	4	concluded	conclude	VERB
gujaf-137	206	5	that	that	SCONJ
gujaf-137	206	6	board	board	NOUN
gujaf-137	206	7	ethnicity	ethnicity	NOUN
gujaf-137	206	8	played	play	VERB
gujaf-137	206	9	a	a	DET
gujaf-137	206	10	negative	negative	ADJ
gujaf-137	206	11	role	role	NOUN
gujaf-137	206	12	on	on	ADP
gujaf-137	206	13	the	the	DET
gujaf-137	206	14	unethical	unethical	ADJ
gujaf-137	206	15	accounting	accounting	NOUN
gujaf-137	206	16	of	of	ADP
gujaf-137	206	17	the	the	DET
gujaf-137	206	18	listed	list	VERB
gujaf-137	206	19	firms	firm	NOUN
gujaf-137	206	20	in	in	ADP
gujaf-137	206	21	nigeria	nigeria	PROPN
gujaf-137	206	22	if	if	SCONJ
gujaf-137	206	23	there	there	PRON
gujaf-137	206	24	is	be	VERB
gujaf-137	206	25	presence	presence	NOUN
gujaf-137	206	26	of	of	ADP
gujaf-137	206	27	diverse	diverse	ADJ
gujaf-137	206	28	nigerian	nigerian	ADJ
gujaf-137	206	29	ethnic	ethnic	ADJ
gujaf-137	206	30	groups	group	NOUN
gujaf-137	206	31	which	which	PRON
gujaf-137	206	32	serves	serve	VERB
gujaf-137	206	33	as	as	ADP
gujaf-137	206	34	a	a	DET
gujaf-137	206	35	strong	strong	ADJ
gujaf-137	206	36	monitoring	monitoring	NOUN
gujaf-137	206	37	mechanism	mechanism	NOUN
gujaf-137	206	38	because	because	SCONJ
gujaf-137	206	39	of	of	ADP
gujaf-137	206	40	their	their	PRON
gujaf-137	206	41	different	different	ADJ
gujaf-137	206	42	norms	norm	NOUN
gujaf-137	206	43	and	and	CCONJ
gujaf-137	206	44	values	value	NOUN
gujaf-137	206	45	and	and	CCONJ
gujaf-137	206	46	background	background	NOUN
gujaf-137	206	47	environment	environment	NOUN
gujaf-137	206	48	.	.	PUNCT
gujaf-137	207	1	the	the	DET
gujaf-137	207	2	study	study	NOUN
gujaf-137	207	3	also	also	ADV
gujaf-137	207	4	concluded	conclude	VERB
gujaf-137	207	5	that	that	SCONJ
gujaf-137	207	6	the	the	PRON
gujaf-137	207	7	higher	high	ADJ
gujaf-137	207	8	the	the	DET
gujaf-137	207	9	number	number	NOUN
gujaf-137	207	10	of	of	ADP
gujaf-137	207	11	members	member	NOUN
gujaf-137	207	12	with	with	ADP
gujaf-137	207	13	national	national	ADJ
gujaf-137	207	14	honor	honor	NOUN
gujaf-137	207	15	on	on	ADP
gujaf-137	207	16	the	the	DET
gujaf-137	207	17	board	board	NOUN
gujaf-137	207	18	of	of	ADP
gujaf-137	207	19	companies	company	NOUN
gujaf-137	207	20	of	of	ADP
gujaf-137	207	21	nigeria	nigeria	PROPN
gujaf-137	207	22	,	,	PUNCT
gujaf-137	207	23	the	the	PRON
gujaf-137	207	24	lower	low	ADJ
gujaf-137	207	25	its	its	PRON
gujaf-137	207	26	earnings	earning	NOUN
gujaf-137	207	27	management	management	NOUN
gujaf-137	207	28	would	would	AUX
gujaf-137	207	29	be	be	AUX
gujaf-137	207	30	as	as	SCONJ
gujaf-137	207	31	board	board	NOUN
gujaf-137	207	32	reputation	reputation	NOUN
gujaf-137	207	33	curtails	curtail	VERB
gujaf-137	207	34	the	the	DET
gujaf-137	207	35	unethical	unethical	ADJ
gujaf-137	207	36	accounting	accounting	NOUN
gujaf-137	207	37	statistically	statistically	ADV
gujaf-137	207	38	.	.	PUNCT
gujaf-137	208	1	the	the	DET
gujaf-137	208	2	board	board	NOUN
gujaf-137	208	3	nationality	nationality	NOUN
gujaf-137	208	4	of	of	ADP
gujaf-137	208	5	listed	list	VERB
gujaf-137	208	6	firms	firm	NOUN
gujaf-137	208	7	in	in	ADP
gujaf-137	208	8	nigeria	nigeria	PROPN
gujaf-137	208	9	diminishes	diminish	VERB
gujaf-137	208	10	their	their	PRON
gujaf-137	208	11	earnings	earning	NOUN
gujaf-137	208	12	management	management	NOUN
gujaf-137	208	13	.	.	PUNCT
gujaf-137	209	1	this	this	DET
gujaf-137	209	2	research	research	NOUN
gujaf-137	209	3	study	study	NOUN
gujaf-137	209	4	concluded	conclude	VERB
gujaf-137	209	5	that	that	SCONJ
gujaf-137	209	6	it	it	PRON
gujaf-137	209	7	played	play	VERB
gujaf-137	209	8	a	a	DET
gujaf-137	209	9	negative	negative	ADJ
gujaf-137	209	10	role	role	NOUN
gujaf-137	209	11	on	on	ADP
gujaf-137	209	12	their	their	PRON
gujaf-137	209	13	unethical	unethical	ADJ
gujaf-137	209	14	accounting	accounting	NOUN
gujaf-137	209	15	through	through	ADP
gujaf-137	209	16	the	the	DET
gujaf-137	209	17	presence	presence	NOUN
gujaf-137	209	18	of	of	ADP
gujaf-137	209	19	foreign	foreign	ADJ
gujaf-137	209	20	directors	director	NOUN
gujaf-137	209	21	that	that	PRON
gujaf-137	209	22	used	use	VERB
gujaf-137	209	23	their	their	PRON
gujaf-137	209	24	14	14	NUM
gujaf-137	209	25	expertise	expertise	NOUN
gujaf-137	209	26	,	,	PUNCT
gujaf-137	209	27	experience	experience	NOUN
gujaf-137	209	28	,	,	PUNCT
gujaf-137	209	29	knowledge	knowledge	NOUN
gujaf-137	209	30	,	,	PUNCT
gujaf-137	209	31	connections	connection	NOUN
gujaf-137	209	32	,	,	PUNCT
gujaf-137	209	33	and	and	CCONJ
gujaf-137	209	34	monitoring	monitor	VERB
gujaf-137	209	35	power	power	NOUN
gujaf-137	209	36	to	to	PART
gujaf-137	209	37	reduce	reduce	VERB
gujaf-137	209	38	earnings	earning	NOUN
gujaf-137	209	39	management	management	NOUN
gujaf-137	209	40	.	.	PUNCT
gujaf-137	210	1	the	the	DET
gujaf-137	210	2	board	board	NOUN
gujaf-137	210	3	risk	risk	NOUN
gujaf-137	210	4	of	of	ADP
gujaf-137	210	5	listed	list	VERB
gujaf-137	210	6	companies	company	NOUN
gujaf-137	210	7	in	in	ADP
gujaf-137	210	8	nigeria	nigeria	PROPN
gujaf-137	210	9	rises	rise	VERB
gujaf-137	210	10	the	the	DET
gujaf-137	210	11	degree	degree	NOUN
gujaf-137	210	12	of	of	ADP
gujaf-137	210	13	their	their	PRON
gujaf-137	210	14	em	em	PRON
gujaf-137	210	15	.	.	PUNCT
gujaf-137	211	1	the	the	DET
gujaf-137	211	2	research	research	NOUN
gujaf-137	211	3	study	study	NOUN
gujaf-137	211	4	concluded	conclude	VERB
gujaf-137	211	5	that	that	SCONJ
gujaf-137	211	6	if	if	SCONJ
gujaf-137	211	7	all	all	DET
gujaf-137	211	8	the	the	DET
gujaf-137	211	9	companies	company	NOUN
gujaf-137	211	10	will	will	AUX
gujaf-137	211	11	constitute	constitute	VERB
gujaf-137	211	12	a	a	DET
gujaf-137	211	13	sound	sound	ADJ
gujaf-137	211	14	risk	risk	NOUN
gujaf-137	211	15	management	management	NOUN
gujaf-137	211	16	committee	committee	NOUN
gujaf-137	211	17	,	,	PUNCT
gujaf-137	211	18	the	the	DET
gujaf-137	211	19	direction	direction	NOUN
gujaf-137	211	20	of	of	ADP
gujaf-137	211	21	the	the	DET
gujaf-137	211	22	finding	finding	NOUN
gujaf-137	211	23	might	might	AUX
gujaf-137	211	24	change	change	VERB
gujaf-137	211	25	to	to	PART
gujaf-137	211	26	negative	negative	ADJ
gujaf-137	211	27	.	.	PUNCT
gujaf-137	212	1	this	this	PRON
gujaf-137	212	2	is	be	AUX
gujaf-137	212	3	because	because	SCONJ
gujaf-137	212	4	presently	presently	ADV
gujaf-137	212	5	most	most	ADJ
gujaf-137	212	6	of	of	ADP
gujaf-137	212	7	the	the	DET
gujaf-137	212	8	firms	firm	NOUN
gujaf-137	212	9	did	do	AUX
gujaf-137	212	10	not	not	PART
gujaf-137	212	11	establish	establish	VERB
gujaf-137	212	12	the	the	DET
gujaf-137	212	13	risk	risk	NOUN
gujaf-137	212	14	management	management	NOUN
gujaf-137	212	15	committee	committee	NOUN
gujaf-137	212	16	,	,	PUNCT
gujaf-137	212	17	the	the	DET
gujaf-137	212	18	function	function	NOUN
gujaf-137	212	19	of	of	ADP
gujaf-137	212	20	the	the	DET
gujaf-137	212	21	committee	committee	NOUN
gujaf-137	212	22	has	have	AUX
gujaf-137	212	23	been	be	AUX
gujaf-137	212	24	discharged	discharge	VERB
gujaf-137	212	25	by	by	ADP
gujaf-137	212	26	the	the	DET
gujaf-137	212	27	audit	audit	NOUN
gujaf-137	212	28	committee	committee	NOUN
gujaf-137	212	29	of	of	ADP
gujaf-137	212	30	the	the	DET
gujaf-137	212	31	firms	firm	NOUN
gujaf-137	212	32	.	.	PUNCT
gujaf-137	213	1	the	the	DET
gujaf-137	213	2	board	board	NOUN
gujaf-137	213	3	capability	capability	NOUN
gujaf-137	213	4	of	of	ADP
gujaf-137	213	5	quoted	quote	VERB
gujaf-137	213	6	public	public	ADJ
gujaf-137	213	7	firms	firm	NOUN
gujaf-137	213	8	in	in	ADP
gujaf-137	213	9	nigeria	nigeria	PROPN
gujaf-137	213	10	does	do	AUX
gujaf-137	213	11	not	not	PART
gujaf-137	213	12	contribute	contribute	VERB
gujaf-137	213	13	to	to	ADP
gujaf-137	213	14	the	the	DET
gujaf-137	213	15	lessening	lessening	NOUN
gujaf-137	213	16	of	of	ADP
gujaf-137	213	17	em	em	PRON
gujaf-137	213	18	in	in	ADP
gujaf-137	213	19	the	the	DET
gujaf-137	213	20	firms	firm	NOUN
gujaf-137	213	21	.	.	PUNCT
gujaf-137	214	1	therefore	therefore	ADV
gujaf-137	214	2	,	,	PUNCT
gujaf-137	214	3	this	this	DET
gujaf-137	214	4	research	research	NOUN
gujaf-137	214	5	study	study	NOUN
gujaf-137	214	6	concluded	conclude	VERB
gujaf-137	214	7	that	that	SCONJ
gujaf-137	214	8	,	,	PUNCT
gujaf-137	214	9	if	if	SCONJ
gujaf-137	214	10	the	the	DET
gujaf-137	214	11	directors	director	NOUN
gujaf-137	214	12	with	with	ADP
gujaf-137	214	13	high	high	ADJ
gujaf-137	214	14	skills	skill	NOUN
gujaf-137	214	15	,	,	PUNCT
gujaf-137	214	16	experience	experience	NOUN
gujaf-137	214	17	,	,	PUNCT
gujaf-137	214	18	knowledge	knowledge	NOUN
gujaf-137	214	19	,	,	PUNCT
gujaf-137	214	20	and	and	CCONJ
gujaf-137	214	21	expertise	expertise	NOUN
gujaf-137	214	22	are	be	AUX
gujaf-137	214	23	well	well	ADV
gujaf-137	214	24	monitored	monitor	VERB
gujaf-137	214	25	in	in	ADP
gujaf-137	214	26	discharging	discharge	VERB
gujaf-137	214	27	their	their	PRON
gujaf-137	214	28	duties	duty	NOUN
gujaf-137	214	29	,	,	PUNCT
gujaf-137	214	30	board	board	NOUN
gujaf-137	214	31	capability	capability	NOUN
gujaf-137	214	32	may	may	AUX
gujaf-137	214	33	contribute	contribute	VERB
gujaf-137	214	34	significantly	significantly	ADV
gujaf-137	214	35	to	to	ADP
gujaf-137	214	36	the	the	DET
gujaf-137	214	37	reduction	reduction	NOUN
gujaf-137	214	38	of	of	ADP
gujaf-137	214	39	earnings	earning	NOUN
gujaf-137	214	40	management	management	NOUN
gujaf-137	214	41	to	to	ADP
gujaf-137	214	42	its	its	PRON
gujaf-137	214	43	barest	bare	ADJ
gujaf-137	214	44	minimum	minimum	NOUN
gujaf-137	214	45	.	.	PUNCT
gujaf-137	215	1	audit	audit	NOUN
gujaf-137	215	2	committee	committee	NOUN
gujaf-137	215	3	of	of	ADP
gujaf-137	215	4	quoted	quote	VERB
gujaf-137	215	5	firms	firm	NOUN
gujaf-137	215	6	in	in	ADP
gujaf-137	215	7	nigeria	nigeria	PROPN
gujaf-137	215	8	contributes	contribute	VERB
gujaf-137	215	9	to	to	ADP
gujaf-137	215	10	minimizing	minimize	VERB
gujaf-137	215	11	the	the	DET
gujaf-137	215	12	em	em	PRON
gujaf-137	215	13	.	.	PUNCT
gujaf-137	216	1	this	this	DET
gujaf-137	216	2	research	research	NOUN
gujaf-137	216	3	study	study	NOUN
gujaf-137	216	4	concluded	conclude	VERB
gujaf-137	216	5	that	that	SCONJ
gujaf-137	216	6	,	,	PUNCT
gujaf-137	216	7	audit	audit	NOUN
gujaf-137	216	8	committee	committee	NOUN
gujaf-137	216	9	plays	play	VERB
gujaf-137	216	10	a	a	DET
gujaf-137	216	11	negative	negative	ADJ
gujaf-137	216	12	role	role	NOUN
gujaf-137	216	13	on	on	ADP
gujaf-137	216	14	unethical	unethical	ADJ
gujaf-137	216	15	accounting	accounting	NOUN
gujaf-137	216	16	through	through	ADP
gujaf-137	216	17	the	the	DET
gujaf-137	216	18	combined	combine	VERB
gujaf-137	216	19	effect	effect	NOUN
gujaf-137	216	20	of	of	ADP
gujaf-137	216	21	female	female	ADJ
gujaf-137	216	22	members	member	NOUN
gujaf-137	216	23	,	,	PUNCT
gujaf-137	216	24	financial	financial	ADJ
gujaf-137	216	25	expertise	expertise	NOUN
gujaf-137	216	26	,	,	PUNCT
gujaf-137	216	27	independent	independent	ADJ
gujaf-137	216	28	members	member	NOUN
gujaf-137	216	29	,	,	PUNCT
gujaf-137	216	30	proper	proper	ADJ
gujaf-137	216	31	size	size	NOUN
gujaf-137	216	32	,	,	PUNCT
gujaf-137	216	33	frequent	frequent	ADJ
gujaf-137	216	34	meetings	meeting	NOUN
gujaf-137	216	35	,	,	PUNCT
gujaf-137	216	36	and	and	CCONJ
gujaf-137	216	37	meeting	meet	VERB
gujaf-137	216	38	attendance	attendance	NOUN
gujaf-137	216	39	by	by	ADP
gujaf-137	216	40	members	member	NOUN
gujaf-137	216	41	.	.	PUNCT
gujaf-137	217	1	in	in	ADP
gujaf-137	217	2	agreement	agreement	NOUN
gujaf-137	217	3	with	with	ADP
gujaf-137	217	4	the	the	DET
gujaf-137	217	5	overall	overall	ADJ
gujaf-137	217	6	finding	finding	NOUN
gujaf-137	217	7	of	of	ADP
gujaf-137	217	8	the	the	DET
gujaf-137	217	9	study	study	NOUN
gujaf-137	217	10	,	,	PUNCT
gujaf-137	217	11	this	this	DET
gujaf-137	217	12	study	study	NOUN
gujaf-137	217	13	concluded	conclude	VERB
gujaf-137	217	14	that	that	SCONJ
gujaf-137	217	15	,	,	PUNCT
gujaf-137	217	16	board	board	NOUN
gujaf-137	217	17	power	power	NOUN
gujaf-137	217	18	plays	play	VERB
gujaf-137	217	19	an	an	DET
gujaf-137	217	20	important	important	ADJ
gujaf-137	217	21	role	role	NOUN
gujaf-137	217	22	on	on	ADP
gujaf-137	217	23	the	the	DET
gujaf-137	217	24	unethical	unethical	ADJ
gujaf-137	217	25	accounting	accounting	NOUN
gujaf-137	217	26	of	of	ADP
gujaf-137	217	27	quoted	quote	VERB
gujaf-137	217	28	firms	firm	NOUN
gujaf-137	217	29	in	in	ADP
gujaf-137	217	30	nigeria	nigeria	PROPN
gujaf-137	217	31	and	and	CCONJ
gujaf-137	217	32	contributes	contribute	VERB
gujaf-137	217	33	a	a	DET
gujaf-137	217	34	lot	lot	NOUN
gujaf-137	217	35	to	to	ADP
gujaf-137	217	36	the	the	DET
gujaf-137	217	37	reduction	reduction	NOUN
gujaf-137	217	38	of	of	ADP
gujaf-137	217	39	earnings	earning	NOUN
gujaf-137	217	40	manipulation	manipulation	NOUN
gujaf-137	217	41	in	in	ADP
gujaf-137	217	42	the	the	DET
gujaf-137	217	43	firms	firm	NOUN
gujaf-137	217	44	.	.	PUNCT
gujaf-137	218	1	therefore	therefore	ADV
gujaf-137	218	2	,	,	PUNCT
gujaf-137	218	3	a	a	DET
gujaf-137	218	4	strong	strong	ADJ
gujaf-137	218	5	relationship	relationship	NOUN
gujaf-137	218	6	/	/	SYM
gujaf-137	218	7	association	association	NOUN
gujaf-137	218	8	exists	exist	VERB
gujaf-137	218	9	between	between	ADP
gujaf-137	218	10	board	board	NOUN
gujaf-137	218	11	power	power	NOUN
gujaf-137	218	12	and	and	CCONJ
gujaf-137	218	13	unethical	unethical	ADJ
gujaf-137	218	14	accounting	accounting	NOUN
gujaf-137	218	15	.	.	PUNCT
gujaf-137	219	1	based	base	VERB
gujaf-137	219	2	on	on	ADP
gujaf-137	219	3	the	the	DET
gujaf-137	219	4	outcomes	outcome	NOUN
gujaf-137	219	5	of	of	ADP
gujaf-137	219	6	this	this	DET
gujaf-137	219	7	research	research	NOUN
gujaf-137	219	8	,	,	PUNCT
gujaf-137	219	9	the	the	DET
gujaf-137	219	10	subsequent	subsequent	ADJ
gujaf-137	219	11	general	general	ADJ
gujaf-137	219	12	recommendations	recommendation	NOUN
gujaf-137	219	13	were	be	AUX
gujaf-137	219	14	made	make	VERB
gujaf-137	219	15	:	:	PUNCT
gujaf-137	219	16	researchers	researcher	NOUN
gujaf-137	219	17	should	should	AUX
gujaf-137	219	18	use	use	VERB
gujaf-137	219	19	this	this	DET
gujaf-137	219	20	study	study	NOUN
gujaf-137	219	21	in	in	ADP
gujaf-137	219	22	validating	validate	VERB
gujaf-137	219	23	tokenism	tokenism	NOUN
gujaf-137	219	24	/	/	SYM
gujaf-137	219	25	critical	critical	ADJ
gujaf-137	219	26	mass	mass	NOUN
gujaf-137	219	27	,	,	PUNCT
gujaf-137	219	28	social	social	ADJ
gujaf-137	219	29	capital	capital	NOUN
gujaf-137	219	30	,	,	PUNCT
gujaf-137	219	31	upper	upper	ADJ
gujaf-137	219	32	echelon	echelon	NOUN
gujaf-137	219	33	,	,	PUNCT
gujaf-137	219	34	efficient	efficient	ADJ
gujaf-137	219	35	contracting	contracting	NOUN
gujaf-137	219	36	,	,	PUNCT
gujaf-137	219	37	resource	resource	NOUN
gujaf-137	219	38	dependency	dependency	NOUN
gujaf-137	219	39	,	,	PUNCT
gujaf-137	219	40	signaling	signal	VERB
gujaf-137	219	41	,	,	PUNCT
gujaf-137	219	42	human	human	ADJ
gujaf-137	219	43	capital	capital	NOUN
gujaf-137	219	44	and	and	CCONJ
gujaf-137	219	45	behavioral	behavioral	ADJ
gujaf-137	219	46	theories	theory	NOUN
gujaf-137	219	47	,	,	PUNCT
gujaf-137	219	48	agency	agency	NOUN
gujaf-137	219	49	theory	theory	NOUN
gujaf-137	219	50	.	.	PUNCT
gujaf-137	220	1	they	they	PRON
gujaf-137	220	2	should	should	AUX
gujaf-137	220	3	use	use	VERB
gujaf-137	220	4	the	the	DET
gujaf-137	220	5	study	study	NOUN
gujaf-137	220	6	as	as	ADP
gujaf-137	220	7	reference	reference	NOUN
gujaf-137	220	8	to	to	ADP
gujaf-137	220	9	literature	literature	NOUN
gujaf-137	220	10	.	.	PUNCT
gujaf-137	221	1	board	board	NOUN
gujaf-137	221	2	ethnicity	ethnicity	NOUN
gujaf-137	221	3	,	,	PUNCT
gujaf-137	221	4	board	board	NOUN
gujaf-137	221	5	capability	capability	NOUN
gujaf-137	221	6	and	and	CCONJ
gujaf-137	221	7	audit	audit	NOUN
gujaf-137	221	8	committee	committee	NOUN
gujaf-137	221	9	should	should	AUX
gujaf-137	221	10	be	be	AUX
gujaf-137	221	11	used	use	VERB
gujaf-137	221	12	to	to	PART
gujaf-137	221	13	conduct	conduct	VERB
gujaf-137	221	14	studies	study	NOUN
gujaf-137	221	15	in	in	ADP
gujaf-137	221	16	different	different	ADJ
gujaf-137	221	17	environment	environment	NOUN
gujaf-137	221	18	and	and	CCONJ
gujaf-137	221	19	periods	period	NOUN
gujaf-137	221	20	especially	especially	ADV
gujaf-137	221	21	by	by	ADP
gujaf-137	221	22	adopting	adopt	VERB
gujaf-137	221	23	ethnicity	ethnicity	NOUN
gujaf-137	221	24	score	score	NOUN
gujaf-137	221	25	,	,	PUNCT
gujaf-137	221	26	capability	capability	NOUN
gujaf-137	221	27	score	score	NOUN
gujaf-137	221	28	and	and	CCONJ
gujaf-137	221	29	audit	audit	NOUN
gujaf-137	221	30	committee	committee	NOUN
gujaf-137	221	31	score	score	NOUN
gujaf-137	221	32	as	as	ADP
gujaf-137	221	33	their	their	PRON
gujaf-137	221	34	measurement	measurement	NOUN
gujaf-137	221	35	across	across	ADP
gujaf-137	221	36	the	the	DET
gujaf-137	221	37	globe	globe	NOUN
gujaf-137	221	38	.	.	PUNCT
gujaf-137	222	1	15	15	NUM
gujaf-137	222	2	regulatory	regulatory	ADJ
gujaf-137	222	3	bodies	body	NOUN
gujaf-137	222	4	such	such	ADJ
gujaf-137	222	5	as	as	ADP
gujaf-137	222	6	sec	sec	PROPN
gujaf-137	222	7	should	should	AUX
gujaf-137	222	8	use	use	VERB
gujaf-137	222	9	the	the	DET
gujaf-137	222	10	findings	finding	NOUN
gujaf-137	222	11	of	of	ADP
gujaf-137	222	12	this	this	DET
gujaf-137	222	13	study	study	NOUN
gujaf-137	222	14	and	and	CCONJ
gujaf-137	222	15	come	come	VERB
gujaf-137	222	16	up	up	ADP
gujaf-137	222	17	with	with	ADP
gujaf-137	222	18	policies	policy	NOUN
gujaf-137	222	19	that	that	PRON
gujaf-137	222	20	will	will	AUX
gujaf-137	222	21	improve	improve	VERB
gujaf-137	222	22	the	the	DET
gujaf-137	222	23	quality	quality	NOUN
gujaf-137	222	24	of	of	ADP
gujaf-137	222	25	the	the	DET
gujaf-137	222	26	corporate	corporate	ADJ
gujaf-137	222	27	governance	governance	NOUN
gujaf-137	222	28	codes	code	NOUN
gujaf-137	222	29	and	and	CCONJ
gujaf-137	222	30	prevent	prevent	VERB
gujaf-137	222	31	bad	bad	ADJ
gujaf-137	222	32	unethical	unethical	ADJ
gujaf-137	222	33	accounting	accounting	NOUN
gujaf-137	222	34	.	.	PUNCT
gujaf-137	223	1	potential	potential	ADJ
gujaf-137	223	2	and	and	CCONJ
gujaf-137	223	3	existing	exist	VERB
gujaf-137	223	4	investors	investor	NOUN
gujaf-137	223	5	should	should	AUX
gujaf-137	223	6	use	use	VERB
gujaf-137	223	7	the	the	DET
gujaf-137	223	8	conclusions	conclusion	NOUN
gujaf-137	223	9	of	of	ADP
gujaf-137	223	10	the	the	DET
gujaf-137	223	11	study	study	NOUN
gujaf-137	223	12	in	in	ADP
gujaf-137	223	13	order	order	NOUN
gujaf-137	223	14	to	to	PART
gujaf-137	223	15	take	take	VERB
gujaf-137	223	16	wise	wise	ADJ
gujaf-137	223	17	investment	investment	NOUN
gujaf-137	223	18	choices	choice	NOUN
gujaf-137	223	19	especially	especially	ADV
gujaf-137	223	20	by	by	ADP
gujaf-137	223	21	avoiding	avoid	VERB
gujaf-137	223	22	companies	company	NOUN
gujaf-137	223	23	that	that	PRON
gujaf-137	223	24	were	be	AUX
gujaf-137	223	25	involved	involve	VERB
gujaf-137	223	26	in	in	ADP
gujaf-137	223	27	bad	bad	ADJ
gujaf-137	223	28	em	em	PRON
gujaf-137	223	29	.	.	PUNCT
gujaf-137	224	1	moreover	moreover	ADV
gujaf-137	224	2	,	,	PUNCT
gujaf-137	224	3	based	base	VERB
gujaf-137	224	4	on	on	ADP
gujaf-137	224	5	the	the	DET
gujaf-137	224	6	outcomes	outcome	NOUN
gujaf-137	224	7	and	and	CCONJ
gujaf-137	224	8	conclusions	conclusion	NOUN
gujaf-137	224	9	of	of	ADP
gujaf-137	224	10	this	this	DET
gujaf-137	224	11	study	study	NOUN
gujaf-137	224	12	,	,	PUNCT
gujaf-137	224	13	it	it	PRON
gujaf-137	224	14	was	be	AUX
gujaf-137	224	15	specifically	specifically	ADV
gujaf-137	224	16	recommended	recommend	VERB
gujaf-137	224	17	that	that	SCONJ
gujaf-137	224	18	:	:	PUNCT
gujaf-137	224	19	the	the	DET
gujaf-137	224	20	management	management	NOUN
gujaf-137	224	21	of	of	ADP
gujaf-137	224	22	public	public	ADJ
gujaf-137	224	23	quoted	quote	VERB
gujaf-137	224	24	companies	company	NOUN
gujaf-137	224	25	in	in	ADP
gujaf-137	224	26	nigeria	nigeria	PROPN
gujaf-137	224	27	should	should	AUX
gujaf-137	224	28	increase	increase	VERB
gujaf-137	224	29	the	the	DET
gujaf-137	224	30	presence	presence	NOUN
gujaf-137	224	31	of	of	ADP
gujaf-137	224	32	women	woman	NOUN
gujaf-137	224	33	directors	director	NOUN
gujaf-137	224	34	on	on	ADP
gujaf-137	224	35	boards	board	NOUN
gujaf-137	224	36	.	.	PUNCT
gujaf-137	225	1	the	the	DET
gujaf-137	225	2	portion	portion	NOUN
gujaf-137	225	3	of	of	ADP
gujaf-137	225	4	female	female	ADJ
gujaf-137	225	5	members	member	NOUN
gujaf-137	225	6	on	on	ADP
gujaf-137	225	7	board	board	NOUN
gujaf-137	225	8	should	should	AUX
gujaf-137	225	9	be	be	AUX
gujaf-137	225	10	50	50	NUM
gujaf-137	225	11	%	%	NOUN
gujaf-137	225	12	and	and	CCONJ
gujaf-137	225	13	that	that	PRON
gujaf-137	225	14	of	of	ADP
gujaf-137	225	15	male	male	ADJ
gujaf-137	225	16	members	member	NOUN
gujaf-137	225	17	should	should	AUX
gujaf-137	225	18	be	be	AUX
gujaf-137	225	19	50	50	NUM
gujaf-137	225	20	%	%	NOUN
gujaf-137	225	21	as	as	SCONJ
gujaf-137	225	22	this	this	PRON
gujaf-137	225	23	will	will	AUX
gujaf-137	225	24	promote	promote	VERB
gujaf-137	225	25	gender	gender	NOUN
gujaf-137	225	26	balance	balance	NOUN
gujaf-137	225	27	on	on	ADP
gujaf-137	225	28	the	the	DET
gujaf-137	225	29	board	board	NOUN
gujaf-137	225	30	as	as	SCONJ
gujaf-137	225	31	advocated	advocate	VERB
gujaf-137	225	32	by	by	ADP
gujaf-137	225	33	sustainable	sustainable	ADJ
gujaf-137	225	34	development	development	NOUN
gujaf-137	225	35	goals	goal	NOUN
gujaf-137	225	36	.	.	PUNCT
gujaf-137	226	1	the	the	DET
gujaf-137	226	2	existence	existence	NOUN
gujaf-137	226	3	of	of	ADP
gujaf-137	226	4	more	more	ADJ
gujaf-137	226	5	females	female	NOUN
gujaf-137	226	6	on	on	ADP
gujaf-137	226	7	board	board	NOUN
gujaf-137	226	8	will	will	AUX
gujaf-137	226	9	greatly	greatly	ADV
gujaf-137	226	10	assist	assist	VERB
gujaf-137	226	11	in	in	ADP
gujaf-137	226	12	mitigating	mitigate	VERB
gujaf-137	226	13	earnings	earning	NOUN
gujaf-137	226	14	management	management	NOUN
gujaf-137	226	15	because	because	SCONJ
gujaf-137	226	16	of	of	ADP
gujaf-137	226	17	their	their	PRON
gujaf-137	226	18	monitoring	monitoring	NOUN
gujaf-137	226	19	mechanism	mechanism	NOUN
gujaf-137	226	20	and	and	CCONJ
gujaf-137	226	21	adherence	adherence	NOUN
gujaf-137	226	22	to	to	PART
gujaf-137	226	23	laid	lay	VERB
gujaf-137	226	24	down	down	ADP
gujaf-137	226	25	rules	rule	NOUN
gujaf-137	226	26	,	,	PUNCT
gujaf-137	226	27	regulations	regulation	NOUN
gujaf-137	226	28	,	,	PUNCT
gujaf-137	226	29	standards	standard	NOUN
gujaf-137	226	30	,	,	PUNCT
gujaf-137	226	31	policies	policy	NOUN
gujaf-137	226	32	and	and	CCONJ
gujaf-137	226	33	organization	organization	NOUN
gujaf-137	226	34	’s	’s	PART
gujaf-137	226	35	ethics	ethic	NOUN
gujaf-137	226	36	.	.	PUNCT
gujaf-137	227	1	the	the	DET
gujaf-137	227	2	listed	list	VERB
gujaf-137	227	3	companies	company	NOUN
gujaf-137	227	4	in	in	ADP
gujaf-137	227	5	nigeria	nigeria	PROPN
gujaf-137	227	6	should	should	AUX
gujaf-137	227	7	try	try	VERB
gujaf-137	227	8	as	as	ADV
gujaf-137	227	9	much	much	ADV
gujaf-137	227	10	as	as	ADP
gujaf-137	227	11	possible	possible	ADJ
gujaf-137	227	12	to	to	PART
gujaf-137	227	13	maintain	maintain	VERB
gujaf-137	227	14	the	the	DET
gujaf-137	227	15	presence	presence	NOUN
gujaf-137	227	16	of	of	ADP
gujaf-137	227	17	at	at	ADV
gujaf-137	227	18	least	least	ADV
gujaf-137	227	19	four	four	NUM
gujaf-137	227	20	different	different	ADJ
gujaf-137	227	21	nigerian	nigerian	ADJ
gujaf-137	227	22	ethnic	ethnic	ADJ
gujaf-137	227	23	groups	group	NOUN
gujaf-137	227	24	on	on	ADP
gujaf-137	227	25	their	their	PRON
gujaf-137	227	26	board	board	NOUN
gujaf-137	227	27	since	since	SCONJ
gujaf-137	227	28	the	the	DET
gujaf-137	227	29	appointment	appointment	NOUN
gujaf-137	227	30	of	of	ADP
gujaf-137	227	31	directors	director	NOUN
gujaf-137	227	32	from	from	ADP
gujaf-137	227	33	different	different	ADJ
gujaf-137	227	34	ethnic	ethnic	ADJ
gujaf-137	227	35	background	background	NOUN
gujaf-137	227	36	has	have	AUX
gujaf-137	227	37	proven	prove	VERB
gujaf-137	227	38	to	to	PART
gujaf-137	227	39	curtail	curtail	VERB
gujaf-137	227	40	earnings	earning	NOUN
gujaf-137	227	41	management	management	NOUN
gujaf-137	227	42	level	level	NOUN
gujaf-137	227	43	.	.	PUNCT
gujaf-137	228	1	this	this	PRON
gujaf-137	228	2	is	be	AUX
gujaf-137	228	3	because	because	SCONJ
gujaf-137	228	4	of	of	ADP
gujaf-137	228	5	their	their	PRON
gujaf-137	228	6	different	different	ADJ
gujaf-137	228	7	norms	norm	NOUN
gujaf-137	228	8	and	and	CCONJ
gujaf-137	228	9	values	value	NOUN
gujaf-137	228	10	and	and	CCONJ
gujaf-137	228	11	religious	religious	ADJ
gujaf-137	228	12	background	background	NOUN
gujaf-137	228	13	and	and	CCONJ
gujaf-137	228	14	that	that	PRON
gujaf-137	228	15	serves	serve	VERB
gujaf-137	228	16	as	as	ADP
gujaf-137	228	17	monitoring	monitor	VERB
gujaf-137	228	18	mechanisms	mechanism	NOUN
gujaf-137	228	19	.	.	PUNCT
gujaf-137	229	1	the	the	DET
gujaf-137	229	2	quoted	quote	VERB
gujaf-137	229	3	firms	firm	NOUN
gujaf-137	229	4	in	in	ADP
gujaf-137	229	5	nigeria	nigeria	PROPN
gujaf-137	229	6	should	should	AUX
gujaf-137	229	7	boost	boost	VERB
gujaf-137	229	8	the	the	DET
gujaf-137	229	9	appointment	appointment	NOUN
gujaf-137	229	10	of	of	ADP
gujaf-137	229	11	directors	director	NOUN
gujaf-137	229	12	with	with	ADP
gujaf-137	229	13	national	national	ADJ
gujaf-137	229	14	honor	honor	NOUN
gujaf-137	229	15	as	as	SCONJ
gujaf-137	229	16	it	it	PRON
gujaf-137	229	17	has	have	AUX
gujaf-137	229	18	proven	prove	VERB
gujaf-137	229	19	to	to	PART
gujaf-137	229	20	reduce	reduce	VERB
gujaf-137	229	21	the	the	DET
gujaf-137	229	22	earnings	earning	NOUN
gujaf-137	229	23	manipulation	manipulation	NOUN
gujaf-137	229	24	of	of	ADP
gujaf-137	229	25	the	the	DET
gujaf-137	229	26	firms	firm	NOUN
gujaf-137	229	27	.	.	PUNCT
gujaf-137	230	1	this	this	PRON
gujaf-137	230	2	is	be	AUX
gujaf-137	230	3	because	because	SCONJ
gujaf-137	230	4	the	the	DET
gujaf-137	230	5	reputable	reputable	ADJ
gujaf-137	230	6	directors	director	NOUN
gujaf-137	230	7	try	try	VERB
gujaf-137	230	8	as	as	ADV
gujaf-137	230	9	much	much	ADV
gujaf-137	230	10	as	as	ADP
gujaf-137	230	11	possible	possible	ADJ
gujaf-137	230	12	to	to	PART
gujaf-137	230	13	ensure	ensure	VERB
gujaf-137	230	14	that	that	SCONJ
gujaf-137	230	15	fraud	fraud	NOUN
gujaf-137	230	16	,	,	PUNCT
gujaf-137	230	17	irregularities	irregularity	NOUN
gujaf-137	230	18	,	,	PUNCT
gujaf-137	230	19	and	and	CCONJ
gujaf-137	230	20	earnings	earning	NOUN
gujaf-137	230	21	manipulation	manipulation	NOUN
gujaf-137	230	22	have	have	AUX
gujaf-137	230	23	not	not	PART
gujaf-137	230	24	been	be	AUX
gujaf-137	230	25	committed	commit	VERB
gujaf-137	230	26	under	under	ADP
gujaf-137	230	27	their	their	PRON
gujaf-137	230	28	watch	watch	NOUN
gujaf-137	230	29	because	because	SCONJ
gujaf-137	230	30	they	they	PRON
gujaf-137	230	31	have	have	VERB
gujaf-137	230	32	integrity	integrity	NOUN
gujaf-137	230	33	to	to	PART
gujaf-137	230	34	protect	protect	VERB
gujaf-137	230	35	.	.	PUNCT
gujaf-137	231	1	at	at	ADV
gujaf-137	231	2	least	least	ADV
gujaf-137	231	3	40	40	NUM
gujaf-137	231	4	%	%	NOUN
gujaf-137	231	5	of	of	ADP
gujaf-137	231	6	the	the	DET
gujaf-137	231	7	board	board	NOUN
gujaf-137	231	8	members	member	NOUN
gujaf-137	231	9	should	should	AUX
gujaf-137	231	10	be	be	AUX
gujaf-137	231	11	allocated	allocate	VERB
gujaf-137	231	12	to	to	ADP
gujaf-137	231	13	reputable	reputable	ADJ
gujaf-137	231	14	directors	director	NOUN
gujaf-137	231	15	.	.	PUNCT
gujaf-137	232	1	board	board	NOUN
gujaf-137	232	2	nationality	nationality	NOUN
gujaf-137	232	3	cuts	cut	VERB
gujaf-137	232	4	the	the	DET
gujaf-137	232	5	degree	degree	NOUN
gujaf-137	232	6	of	of	ADP
gujaf-137	232	7	unethical	unethical	ADJ
gujaf-137	232	8	accounting	accounting	NOUN
gujaf-137	232	9	of	of	ADP
gujaf-137	232	10	quoted	quote	VERB
gujaf-137	232	11	firms	firm	NOUN
gujaf-137	232	12	in	in	ADP
gujaf-137	232	13	nigeria	nigeria	PROPN
gujaf-137	232	14	.	.	PUNCT
gujaf-137	233	1	therefore	therefore	ADV
gujaf-137	233	2	,	,	PUNCT
gujaf-137	233	3	the	the	DET
gujaf-137	233	4	listed	list	VERB
gujaf-137	233	5	companies	company	NOUN
gujaf-137	233	6	of	of	ADP
gujaf-137	233	7	nigeria	nigeria	PROPN
gujaf-137	233	8	should	should	AUX
gujaf-137	233	9	allocate	allocate	VERB
gujaf-137	233	10	at	at	ADV
gujaf-137	233	11	least	least	ADV
gujaf-137	233	12	30	30	NUM
gujaf-137	233	13	%	%	NOUN
gujaf-137	233	14	of	of	ADP
gujaf-137	233	15	their	their	PRON
gujaf-137	233	16	board	board	NOUN
gujaf-137	233	17	membership	membership	NOUN
gujaf-137	233	18	to	to	ADP
gujaf-137	233	19	foreign	foreign	ADJ
gujaf-137	233	20	directors	director	NOUN
gujaf-137	233	21	especially	especially	ADV
gujaf-137	233	22	those	those	PRON
gujaf-137	233	23	from	from	ADP
gujaf-137	233	24	advanced	advanced	ADJ
gujaf-137	233	25	countries	country	NOUN
gujaf-137	233	26	because	because	SCONJ
gujaf-137	233	27	foreign	foreign	ADJ
gujaf-137	233	28	directors	director	NOUN
gujaf-137	233	29	have	have	AUX
gujaf-137	233	30	proven	prove	VERB
gujaf-137	233	31	to	to	PART
gujaf-137	233	32	possess	possess	VERB
gujaf-137	233	33	the	the	DET
gujaf-137	233	34	ability	ability	NOUN
gujaf-137	233	35	of	of	ADP
gujaf-137	233	36	reducing	reduce	VERB
gujaf-137	233	37	earnings	earning	NOUN
gujaf-137	233	38	management	management	NOUN
gujaf-137	233	39	through	through	ADP
gujaf-137	233	40	their	their	PRON
gujaf-137	233	41	connections	connection	NOUN
gujaf-137	233	42	,	,	PUNCT
gujaf-137	233	43	expertise	expertise	NOUN
gujaf-137	233	44	,	,	PUNCT
gujaf-137	233	45	knowledge	knowledge	NOUN
gujaf-137	233	46	,	,	PUNCT
gujaf-137	233	47	experience	experience	NOUN
gujaf-137	233	48	,	,	PUNCT
gujaf-137	233	49	skills	skill	NOUN
gujaf-137	233	50	,	,	PUNCT
gujaf-137	233	51	and	and	CCONJ
gujaf-137	233	52	monitoring	monitor	VERB
gujaf-137	233	53	power	power	NOUN
gujaf-137	233	54	.	.	PUNCT
gujaf-137	234	1	16	16	NUM
gujaf-137	234	2	board	board	NOUN
gujaf-137	234	3	risk	risk	NOUN
gujaf-137	234	4	increases	increase	VERB
gujaf-137	234	5	the	the	DET
gujaf-137	234	6	level	level	NOUN
gujaf-137	234	7	of	of	ADP
gujaf-137	234	8	the	the	DET
gujaf-137	234	9	unethical	unethical	ADJ
gujaf-137	234	10	accounting	accounting	NOUN
gujaf-137	234	11	in	in	ADP
gujaf-137	234	12	quoted	quote	VERB
gujaf-137	234	13	companies	company	NOUN
gujaf-137	234	14	of	of	ADP
gujaf-137	234	15	nigeria	nigeria	PROPN
gujaf-137	234	16	based	base	VERB
gujaf-137	234	17	on	on	ADP
gujaf-137	234	18	the	the	DET
gujaf-137	234	19	statistical	statistical	ADJ
gujaf-137	234	20	outcome	outcome	NOUN
gujaf-137	234	21	of	of	ADP
gujaf-137	234	22	this	this	DET
gujaf-137	234	23	study	study	NOUN
gujaf-137	234	24	.	.	PUNCT
gujaf-137	235	1	therefore	therefore	ADV
gujaf-137	235	2	,	,	PUNCT
gujaf-137	235	3	the	the	DET
gujaf-137	235	4	boards	board	NOUN
gujaf-137	235	5	should	should	AUX
gujaf-137	235	6	ensure	ensure	VERB
gujaf-137	235	7	that	that	SCONJ
gujaf-137	235	8	all	all	DET
gujaf-137	235	9	boards	board	NOUN
gujaf-137	235	10	establish	establish	VERB
gujaf-137	235	11	sound	sound	ADJ
gujaf-137	235	12	risk	risk	NOUN
gujaf-137	235	13	management	management	NOUN
gujaf-137	235	14	committees	committee	NOUN
gujaf-137	235	15	in	in	ADP
gujaf-137	235	16	their	their	PRON
gujaf-137	235	17	firms	firm	NOUN
gujaf-137	235	18	as	as	SCONJ
gujaf-137	235	19	this	this	DET
gujaf-137	235	20	study	study	NOUN
gujaf-137	235	21	discovered	discover	VERB
gujaf-137	235	22	that	that	SCONJ
gujaf-137	235	23	most	most	ADJ
gujaf-137	235	24	of	of	ADP
gujaf-137	235	25	the	the	DET
gujaf-137	235	26	firms	firm	NOUN
gujaf-137	235	27	have	have	AUX
gujaf-137	235	28	not	not	PART
gujaf-137	235	29	established	establish	VERB
gujaf-137	235	30	the	the	DET
gujaf-137	235	31	risk	risk	NOUN
gujaf-137	235	32	management	management	NOUN
gujaf-137	235	33	committee	committee	NOUN
gujaf-137	235	34	but	but	CCONJ
gujaf-137	235	35	rather	rather	ADV
gujaf-137	235	36	their	their	PRON
gujaf-137	235	37	function	function	NOUN
gujaf-137	235	38	has	have	AUX
gujaf-137	235	39	been	be	AUX
gujaf-137	235	40	handled	handle	VERB
gujaf-137	235	41	by	by	ADP
gujaf-137	235	42	audit	audit	NOUN
gujaf-137	235	43	committee	committee	NOUN
gujaf-137	235	44	.	.	PUNCT
gujaf-137	236	1	if	if	SCONJ
gujaf-137	236	2	the	the	DET
gujaf-137	236	3	all	all	DET
gujaf-137	236	4	the	the	DET
gujaf-137	236	5	firms	firm	NOUN
gujaf-137	236	6	establish	establish	VERB
gujaf-137	236	7	the	the	DET
gujaf-137	236	8	committee	committee	NOUN
gujaf-137	236	9	,	,	PUNCT
gujaf-137	236	10	it	it	PRON
gujaf-137	236	11	’s	’	VERB
gujaf-137	236	12	possible	possible	ADJ
gujaf-137	236	13	the	the	DET
gujaf-137	236	14	outcome	outcome	NOUN
gujaf-137	236	15	of	of	ADP
gujaf-137	236	16	this	this	DET
gujaf-137	236	17	research	research	NOUN
gujaf-137	236	18	might	might	AUX
gujaf-137	236	19	differ	differ	VERB
gujaf-137	236	20	.	.	PUNCT
gujaf-137	237	1	board	board	NOUN
gujaf-137	237	2	capability	capability	NOUN
gujaf-137	237	3	has	have	VERB
gujaf-137	237	4	no	no	DET
gujaf-137	237	5	contribution	contribution	NOUN
gujaf-137	237	6	to	to	ADP
gujaf-137	237	7	unethical	unethical	ADJ
gujaf-137	237	8	accounting	accounting	NOUN
gujaf-137	237	9	of	of	ADP
gujaf-137	237	10	quoted	quote	VERB
gujaf-137	237	11	firms	firm	NOUN
gujaf-137	237	12	in	in	ADP
gujaf-137	237	13	nigeria	nigeria	PROPN
gujaf-137	237	14	.	.	PUNCT
gujaf-137	238	1	if	if	SCONJ
gujaf-137	238	2	the	the	DET
gujaf-137	238	3	outcome	outcome	NOUN
gujaf-137	238	4	of	of	ADP
gujaf-137	238	5	this	this	DET
gujaf-137	238	6	finding	finding	NOUN
gujaf-137	238	7	is	be	AUX
gujaf-137	238	8	to	to	PART
gujaf-137	238	9	be	be	AUX
gujaf-137	238	10	differed	differ	VERB
gujaf-137	238	11	,	,	PUNCT
gujaf-137	238	12	therefore	therefore	ADV
gujaf-137	238	13	,	,	PUNCT
gujaf-137	238	14	the	the	DET
gujaf-137	238	15	companies	company	NOUN
gujaf-137	238	16	should	should	AUX
gujaf-137	238	17	put	put	VERB
gujaf-137	238	18	in	in	ADP
gujaf-137	238	19	place	place	NOUN
gujaf-137	238	20	control	control	NOUN
gujaf-137	238	21	mechanisms	mechanism	NOUN
gujaf-137	238	22	that	that	PRON
gujaf-137	238	23	will	will	AUX
gujaf-137	238	24	ensure	ensure	VERB
gujaf-137	238	25	the	the	DET
gujaf-137	238	26	highly	highly	ADV
gujaf-137	238	27	skilled	skilled	ADJ
gujaf-137	238	28	,	,	PUNCT
gujaf-137	238	29	knowledgeable	knowledgeable	ADJ
gujaf-137	238	30	,	,	PUNCT
gujaf-137	238	31	experienced	experienced	ADJ
gujaf-137	238	32	directors	director	NOUN
gujaf-137	238	33	on	on	ADP
gujaf-137	238	34	the	the	DET
gujaf-137	238	35	boards	board	NOUN
gujaf-137	238	36	are	be	AUX
gujaf-137	238	37	highly	highly	ADV
gujaf-137	238	38	utilize	utilize	ADJ
gujaf-137	238	39	and	and	CCONJ
gujaf-137	238	40	monitored	monitor	VERB
gujaf-137	238	41	to	to	PART
gujaf-137	238	42	ensure	ensure	VERB
gujaf-137	238	43	that	that	SCONJ
gujaf-137	238	44	they	they	PRON
gujaf-137	238	45	display	display	VERB
gujaf-137	238	46	well	well	ADV
gujaf-137	238	47	of	of	ADP
gujaf-137	238	48	expertise	expertise	NOUN
gujaf-137	238	49	and	and	CCONJ
gujaf-137	238	50	knowledge	knowledge	NOUN
gujaf-137	238	51	in	in	ADP
gujaf-137	238	52	reducing	reduce	VERB
gujaf-137	238	53	the	the	DET
gujaf-137	238	54	degree	degree	NOUN
gujaf-137	238	55	of	of	ADP
gujaf-137	238	56	em	em	PRON
gujaf-137	238	57	in	in	ADP
gujaf-137	238	58	the	the	DET
gujaf-137	238	59	firms	firm	NOUN
gujaf-137	238	60	.	.	PUNCT
gujaf-137	239	1	audcom	audcom	PROPN
gujaf-137	239	2	was	be	AUX
gujaf-137	239	3	found	find	VERB
gujaf-137	239	4	to	to	PART
gujaf-137	239	5	be	be	AUX
gujaf-137	239	6	supporting	support	VERB
gujaf-137	239	7	in	in	ADP
gujaf-137	239	8	reducing	reduce	VERB
gujaf-137	239	9	the	the	DET
gujaf-137	239	10	unethical	unethical	ADJ
gujaf-137	239	11	accounting	accounting	NOUN
gujaf-137	239	12	of	of	ADP
gujaf-137	239	13	quoted	quote	VERB
gujaf-137	239	14	firms	firm	NOUN
gujaf-137	239	15	in	in	ADP
gujaf-137	239	16	nigeria	nigeria	PROPN
gujaf-137	239	17	.	.	PUNCT
gujaf-137	240	1	therefore	therefore	ADV
gujaf-137	240	2	,	,	PUNCT
gujaf-137	240	3	the	the	DET
gujaf-137	240	4	boards	board	NOUN
gujaf-137	240	5	of	of	ADP
gujaf-137	240	6	the	the	DET
gujaf-137	240	7	companies	company	NOUN
gujaf-137	240	8	should	should	AUX
gujaf-137	240	9	ensure	ensure	VERB
gujaf-137	240	10	audit	audit	NOUN
gujaf-137	240	11	committees	committee	NOUN
gujaf-137	240	12	’	'	PUNCT
gujaf-137	240	13	compliance	compliance	NOUN
gujaf-137	240	14	with	with	ADP
gujaf-137	240	15	corporate	corporate	ADJ
gujaf-137	240	16	governance	governance	NOUN
gujaf-137	240	17	codes	code	NOUN
gujaf-137	240	18	especially	especially	ADV
gujaf-137	240	19	by	by	ADP
gujaf-137	240	20	ensuring	ensure	VERB
gujaf-137	240	21	a	a	DET
gujaf-137	240	22	gender	gender	NOUN
gujaf-137	240	23	diverse	diverse	ADJ
gujaf-137	240	24	audit	audit	NOUN
gujaf-137	240	25	committee	committee	NOUN
gujaf-137	240	26	,	,	PUNCT
gujaf-137	240	27	having	have	VERB
gujaf-137	240	28	the	the	DET
gujaf-137	240	29	right	right	ADJ
gujaf-137	240	30	size	size	NOUN
gujaf-137	240	31	,	,	PUNCT
gujaf-137	240	32	holding	hold	VERB
gujaf-137	240	33	meetings	meeting	NOUN
gujaf-137	240	34	frequently	frequently	ADV
gujaf-137	240	35	,	,	PUNCT
gujaf-137	240	36	attendance	attendance	NOUN
gujaf-137	240	37	of	of	ADP
gujaf-137	240	38	meetings	meeting	NOUN
gujaf-137	240	39	regularly	regularly	ADV
gujaf-137	240	40	by	by	ADP
gujaf-137	240	41	members	member	NOUN
gujaf-137	240	42	,	,	PUNCT
gujaf-137	240	43	having	have	VERB
gujaf-137	240	44	financial	financial	ADJ
gujaf-137	240	45	expertise	expertise	NOUN
gujaf-137	240	46	as	as	ADP
gujaf-137	240	47	members	member	NOUN
gujaf-137	240	48	of	of	ADP
gujaf-137	240	49	the	the	DET
gujaf-137	240	50	committee	committee	NOUN
gujaf-137	240	51	and	and	CCONJ
gujaf-137	240	52	having	have	VERB
gujaf-137	240	53	independent	independent	ADJ
gujaf-137	240	54	members	member	NOUN
gujaf-137	240	55	when	when	SCONJ
gujaf-137	240	56	constituting	constitute	VERB
gujaf-137	240	57	the	the	DET
gujaf-137	240	58	committee	committee	NOUN
gujaf-137	240	59	.	.	PUNCT
gujaf-137	241	1	references	reference	NOUN
gujaf-137	241	2	albersmann	albersmann	PROPN
gujaf-137	241	3	,	,	PUNCT
gujaf-137	241	4	b.	b.	PROPN
gujaf-137	241	5	t.	t.	PROPN
gujaf-137	241	6	,	,	PUNCT
gujaf-137	241	7	&	&	CCONJ
gujaf-137	241	8	hohenfels	hohenfels	PROPN
gujaf-137	241	9	,	,	PUNCT
gujaf-137	241	10	d.	d.	PROPN
gujaf-137	241	11	(	(	PUNCT
gujaf-137	241	12	2017	2017	NUM
gujaf-137	241	13	)	)	PUNCT
gujaf-137	241	14	.	.	PUNCT
gujaf-137	242	1	audit	audit	NOUN
gujaf-137	242	2	committees	committee	NOUN
gujaf-137	242	3	and	and	CCONJ
gujaf-137	242	4	earnings	earning	NOUN
gujaf-137	242	5	management	management	NOUN
gujaf-137	242	6	–	–	PUNCT
gujaf-137	242	7	evidence	evidence	NOUN
gujaf-137	242	8	from	from	ADP
gujaf-137	242	9	the	the	DET
gujaf-137	242	10	german	german	ADJ
gujaf-137	242	11	two	two	NUM
gujaf-137	242	12	-	-	PUNCT
gujaf-137	242	13	tier	tier	NOUN
gujaf-137	242	14	board	board	NOUN
gujaf-137	242	15	system	system	NOUN
gujaf-137	242	16	.	.	PUNCT
gujaf-137	243	1	schmalenbach	schmalenbach	NOUN
gujaf-137	243	2	bus	bus	NOUN
gujaf-137	243	3	rev,18	rev,18	NOUN
gujaf-137	243	4	,	,	PUNCT
gujaf-137	243	5	147–178	147–178	NUM
gujaf-137	243	6	.	.	PUNCT
gujaf-137	244	1	alden	alden	PROPN
gujaf-137	244	2	,	,	PUNCT
gujaf-137	244	3	h.	h.	PROPN
gujaf-137	244	4	a.	a.	PROPN
gujaf-137	244	5	r.	r.	PROPN
gujaf-137	244	6	,	,	PUNCT
gujaf-137	244	7	ganis	ganis	PROPN
gujaf-137	244	8	,	,	PUNCT
gujaf-137	244	9	e.	e.	PROPN
gujaf-137	244	10	s.	s.	PROPN
gujaf-137	244	11	,	,	PUNCT
gujaf-137	244	12	roekhudin	roekhudin	VERB
gujaf-137	244	13	.	.	PUNCT
gujaf-137	244	14	,	,	PUNCT
gujaf-137	244	15	&	&	CCONJ
gujaf-137	244	16	andayani	andayani	ADJ
gujaf-137	244	17	,	,	PUNCT
gujaf-137	244	18	w.	w.	NOUN
gujaf-137	244	19	(	(	PUNCT
gujaf-137	244	20	2019	2019	NUM
gujaf-137	244	21	)	)	PUNCT
gujaf-137	244	22	.	.	PUNCT
gujaf-137	245	1	the	the	DET
gujaf-137	245	2	impact	impact	NOUN
gujaf-137	245	3	of	of	ADP
gujaf-137	245	4	board	board	NOUN
gujaf-137	245	5	characteristics	characteristic	NOUN
gujaf-137	245	6	on	on	ADP
gujaf-137	245	7	earnings	earning	NOUN
gujaf-137	245	8	management	management	NOUN
gujaf-137	245	9	in	in	ADP
gujaf-137	245	10	the	the	DET
gujaf-137	245	11	international	international	ADJ
gujaf-137	245	12	oil	oil	NOUN
gujaf-137	245	13	and	and	CCONJ
gujaf-137	245	14	gas	gas	NOUN
gujaf-137	245	15	corporations	corporation	NOUN
gujaf-137	245	16	.	.	PUNCT
gujaf-137	246	1	academy	academy	PROPN
gujaf-137	246	2	of	of	ADP
gujaf-137	246	3	accounting	accounting	PROPN
gujaf-137	246	4	and	and	CCONJ
gujaf-137	246	5	financial	financial	ADJ
gujaf-137	246	6	studies	study	NOUN
gujaf-137	246	7	journal	journal	NOUN
gujaf-137	246	8	,	,	PUNCT
gujaf-137	246	9	23(1	23(1	NUM
gujaf-137	246	10	)	)	PUNCT
gujaf-137	246	11	,	,	PUNCT
gujaf-137	246	12	126	126	NUM
gujaf-137	246	13	.	.	PUNCT
gujaf-137	247	1	alhaji	alhaji	NOUN
gujaf-137	247	2	,	,	PUNCT
gujaf-137	247	3	a.	a.	PROPN
gujaf-137	247	4	s.	s.	PROPN
gujaf-137	247	5	,	,	PUNCT
gujaf-137	247	6	abdullatif	abdullatif	PROPN
gujaf-137	247	7	,	,	PUNCT
gujaf-137	247	8	r.	r.	PROPN
gujaf-137	247	9	,	,	PUNCT
gujaf-137	247	10	&	&	CCONJ
gujaf-137	247	11	ahmed	ahmed	PROPN
gujaf-137	247	12	,	,	PUNCT
gujaf-137	247	13	r.	r.	PROPN
gujaf-137	247	14	a.	a.	PROPN
gujaf-137	247	15	(	(	PUNCT
gujaf-137	247	16	2018	2018	NUM
gujaf-137	247	17	)	)	PUNCT
gujaf-137	247	18	.	.	PUNCT
gujaf-137	248	1	risk	risk	NOUN
gujaf-137	248	2	management	management	NOUN
gujaf-137	248	3	committee	committee	NOUN
gujaf-137	248	4	and	and	CCONJ
gujaf-137	248	5	real	real	ADJ
gujaf-137	248	6	earnings	earning	NOUN
gujaf-137	248	7	management	management	NOUN
gujaf-137	248	8	through	through	ADP
gujaf-137	248	9	sales	sale	NOUN
gujaf-137	248	10	:	:	PUNCT
gujaf-137	248	11	evidence	evidence	NOUN
gujaf-137	248	12	from	from	ADP
gujaf-137	248	13	nigeria	nigeria	PROPN
gujaf-137	248	14	.	.	PUNCT
gujaf-137	249	1	journal	journal	PROPN
gujaf-137	249	2	of	of	ADP
gujaf-137	249	3	advanced	advanced	ADJ
gujaf-137	249	4	research	research	NOUN
gujaf-137	249	5	in	in	ADP
gujaf-137	249	6	business	business	NOUN
gujaf-137	249	7	and	and	CCONJ
gujaf-137	249	8	management	management	NOUN
gujaf-137	249	9	studies	study	NOUN
gujaf-137	249	10	12(1	12(1	NUM
gujaf-137	249	11	)	)	PUNCT
gujaf-137	249	12	,	,	PUNCT
gujaf-137	249	13	62	62	NUM
gujaf-137	249	14	-	-	SYM
gujaf-137	249	15	69	69	NUM
gujaf-137	249	16	.	.	PUNCT
gujaf-137	250	1	almashaqbeh	almashaqbeh	PROPN
gujaf-137	250	2	,	,	PUNCT
gujaf-137	250	3	a.	a.	NOUN
gujaf-137	250	4	,	,	PUNCT
gujaf-137	250	5	shaari	shaari	PROPN
gujaf-137	250	6	,	,	PUNCT
gujaf-137	250	7	h.	h.	PROPN
gujaf-137	250	8	,	,	PUNCT
gujaf-137	250	9	&	&	CCONJ
gujaf-137	250	10	abdul	abdul	PROPN
gujaf-137	250	11	-	-	PUNCT
gujaf-137	250	12	jabbar	jabbar	PROPN
gujaf-137	250	13	,	,	PUNCT
gujaf-137	250	14	h.	h.	PROPN
gujaf-137	250	15	(	(	PUNCT
gujaf-137	250	16	2019	2019	NUM
gujaf-137	250	17	)	)	PUNCT
gujaf-137	250	18	.	.	PUNCT
gujaf-137	251	1	the	the	DET
gujaf-137	251	2	effect	effect	NOUN
gujaf-137	251	3	of	of	ADP
gujaf-137	251	4	board	board	NOUN
gujaf-137	251	5	diversity	diversity	NOUN
gujaf-137	251	6	on	on	ADP
gujaf-137	251	7	real	real	ADJ
gujaf-137	251	8	earnings	earning	NOUN
gujaf-137	251	9	management	management	NOUN
gujaf-137	251	10	:	:	PUNCT
gujaf-137	251	11	empirical	empirical	ADJ
gujaf-137	251	12	evidence	evidence	NOUN
gujaf-137	251	13	from	from	ADP
gujaf-137	251	14	jordan	jordan	PROPN
gujaf-137	251	15	.	.	PUNCT
gujaf-137	252	1	international	international	ADJ
gujaf-137	252	2	journal	journal	PROPN
gujaf-137	252	3	of	of	ADP
gujaf-137	252	4	financial	financial	ADJ
gujaf-137	252	5	research	research	NOUN
gujaf-137	252	6	,	,	PUNCT
gujaf-137	252	7	10(5	10(5	NUM
gujaf-137	252	8	)	)	PUNCT
gujaf-137	252	9	,	,	PUNCT
gujaf-137	252	10	495	495	NUM
gujaf-137	252	11	-	-	SYM
gujaf-137	252	12	508	508	NUM
gujaf-137	252	13	.	.	PUNCT
gujaf-137	253	1	alqatan	alqatan	ADJ
gujaf-137	253	2	,	,	PUNCT
gujaf-137	253	3	a.	a.	NOUN
gujaf-137	253	4	(	(	PUNCT
gujaf-137	253	5	2019	2019	NUM
gujaf-137	253	6	)	)	PUNCT
gujaf-137	253	7	.	.	PUNCT
gujaf-137	254	1	the	the	DET
gujaf-137	254	2	association	association	NOUN
gujaf-137	254	3	between	between	ADP
gujaf-137	254	4	board	board	NOUN
gujaf-137	254	5	diversity	diversity	NOUN
gujaf-137	254	6	,	,	PUNCT
gujaf-137	254	7	earnings	earning	NOUN
gujaf-137	254	8	management	management	NOUN
gujaf-137	254	9	and	and	CCONJ
gujaf-137	254	10	firm	firm	ADJ
gujaf-137	254	11	performance	performance	NOUN
gujaf-137	254	12	in	in	ADP
gujaf-137	254	13	kuwait	kuwait	PROPN
gujaf-137	254	14	:	:	PUNCT
gujaf-137	254	15	a	a	DET
gujaf-137	254	16	research	research	NOUN
gujaf-137	254	17	agenda	agenda	NOUN
gujaf-137	254	18	.	.	PUNCT
gujaf-137	255	1	corporate	corporate	ADJ
gujaf-137	255	2	governance	governance	NOUN
gujaf-137	255	3	:	:	PUNCT
gujaf-137	255	4	search	search	NOUN
gujaf-137	255	5	for	for	ADP
gujaf-137	255	6	the	the	DET
gujaf-137	255	7	advanced	advanced	ADJ
gujaf-137	255	8	practices	practice	NOUN
gujaf-137	255	9	,	,	PUNCT
gujaf-137	255	10	254	254	NUM
gujaf-137	255	11	-	-	SYM
gujaf-137	255	12	274	274	NUM
gujaf-137	255	13	.	.	PUNCT
gujaf-137	255	14	17	17	NUM
gujaf-137	255	15	bala	bala	PROPN
gujaf-137	255	16	,	,	PUNCT
gujaf-137	255	17	h.	h.	PROPN
gujaf-137	255	18	,	,	PUNCT
gujaf-137	255	19	amran	amran	ADJ
gujaf-137	255	20	,	,	PUNCT
gujaf-137	255	21	n.	n.	NOUN
gujaf-137	255	22	a.	a.	PROPN
gujaf-137	255	23	,	,	PUNCT
gujaf-137	255	24	&	&	CCONJ
gujaf-137	255	25	shaari	shaari	PROPN
gujaf-137	255	26	,	,	PUNCT
gujaf-137	255	27	h.	h.	PROPN
gujaf-137	255	28	(	(	PUNCT
gujaf-137	255	29	2020	2020	NUM
gujaf-137	255	30	)	)	PUNCT
gujaf-137	255	31	.	.	PUNCT
gujaf-137	256	1	audit	audit	NOUN
gujaf-137	256	2	committee	committee	PROPN
gujaf-137	256	3	attributes	attribute	VERB
gujaf-137	256	4	and	and	CCONJ
gujaf-137	256	5	cosmetic	cosmetic	ADJ
gujaf-137	256	6	accounting	accounting	NOUN
gujaf-137	256	7	in	in	ADP
gujaf-137	256	8	nigeria	nigeria	PROPN
gujaf-137	256	9	:	:	PUNCT
gujaf-137	256	10	the	the	DET
gujaf-137	256	11	moderating	moderate	VERB
gujaf-137	256	12	effect	effect	NOUN
gujaf-137	256	13	of	of	ADP
gujaf-137	256	14	audit	audit	NOUN
gujaf-137	256	15	price	price	NOUN
gujaf-137	256	16	.	.	PUNCT
gujaf-137	257	1	managerial	managerial	ADJ
gujaf-137	257	2	auditing	auditing	NOUN
gujaf-137	257	3	journal	journal	NOUN
gujaf-137	257	4	,	,	PUNCT
gujaf-137	257	5	35	35	NUM
gujaf-137	257	6	(	(	PUNCT
gujaf-137	257	7	2	2	NUM
gujaf-137	257	8	)	)	PUNCT
gujaf-137	257	9	,	,	PUNCT
gujaf-137	257	10	177	177	NUM
gujaf-137	257	11	-	-	SYM
gujaf-137	257	12	206	206	NUM
gujaf-137	257	13	.	.	PUNCT
gujaf-137	258	1	becker	becker	PROPN
gujaf-137	258	2	,	,	PUNCT
gujaf-137	258	3	g.	g.	PROPN
gujaf-137	258	4	(	(	PUNCT
gujaf-137	258	5	1964	1964	NUM
gujaf-137	258	6	)	)	PUNCT
gujaf-137	258	7	.	.	PUNCT
gujaf-137	259	1	human	human	ADJ
gujaf-137	259	2	capital	capital	NOUN
gujaf-137	259	3	.	.	PUNCT
gujaf-137	260	1	chicago	chicago	PROPN
gujaf-137	260	2	,	,	PUNCT
gujaf-137	260	3	il	il	PROPN
gujaf-137	260	4	:	:	PUNCT
gujaf-137	260	5	university	university	PROPN
gujaf-137	260	6	of	of	ADP
gujaf-137	260	7	chicago	chicago	PROPN
gujaf-137	260	8	press	press	NOUN
gujaf-137	260	9	.	.	PUNCT
gujaf-137	261	1	buniamin	buniamin	PROPN
gujaf-137	261	2	,	,	PUNCT
gujaf-137	261	3	s.	s.	PROPN
gujaf-137	261	4	,	,	PUNCT
gujaf-137	261	5	johari	johari	PROPN
gujaf-137	261	6	,	,	PUNCT
gujaf-137	261	7	n.	n.	PROPN
gujaf-137	261	8	h.	h.	PROPN
gujaf-137	261	9	,	,	PUNCT
gujaf-137	261	10	abdrahman	abdrahman	PROPN
gujaf-137	261	11	,	,	PUNCT
gujaf-137	261	12	n.	n.	PROPN
gujaf-137	261	13	r.	r.	PROPN
gujaf-137	261	14	,	,	PUNCT
gujaf-137	261	15	&	&	CCONJ
gujaf-137	261	16	hanim	hanim	PROPN
gujaf-137	261	17	,	,	PUNCT
gujaf-137	261	18	f.	f.	PROPN
gujaf-137	261	19	a.	a.	PROPN
gujaf-137	262	1	(	(	PUNCT
gujaf-137	262	2	2012	2012	NUM
gujaf-137	262	3	)	)	PUNCT
gujaf-137	262	4	.	.	PUNCT
gujaf-137	263	1	board	board	NOUN
gujaf-137	263	2	diversity	diversity	NOUN
gujaf-137	263	3	and	and	CCONJ
gujaf-137	263	4	discretionary	discretionary	ADJ
gujaf-137	263	5	accruals	accrual	NOUN
gujaf-137	263	6	of	of	ADP
gujaf-137	263	7	the	the	DET
gujaf-137	263	8	top	top	ADJ
gujaf-137	263	9	100	100	NUM
gujaf-137	263	10	malaysia	malaysia	ADJ
gujaf-137	263	11	corporate	corporate	ADJ
gujaf-137	263	12	governance	governance	NOUN
gujaf-137	263	13	(	(	PUNCT
gujaf-137	263	14	mcg	mcg	PROPN
gujaf-137	263	15	)	)	PUNCT
gujaf-137	263	16	index	index	NOUN
gujaf-137	263	17	company	company	NOUN
gujaf-137	263	18	.	.	PUNCT
gujaf-137	264	1	african	african	ADJ
gujaf-137	264	2	journal	journal	PROPN
gujaf-137	264	3	of	of	ADP
gujaf-137	264	4	business	business	NOUN
gujaf-137	264	5	management	management	NOUN
gujaf-137	264	6	,	,	PUNCT
gujaf-137	264	7	6(29	6(29	NUM
gujaf-137	264	8	)	)	PUNCT
gujaf-137	264	9	,	,	PUNCT
gujaf-137	264	10	8496	8496	NUM
gujaf-137	264	11	-	-	SYM
gujaf-137	264	12	8503	8503	NUM
gujaf-137	264	13	.	.	PUNCT
gujaf-137	265	1	chan	chan	PROPN
gujaf-137	265	2	,	,	PUNCT
gujaf-137	265	3	h.	h.	PROPN
gujaf-137	265	4	,	,	PUNCT
gujaf-137	265	5	faff	faff	PROPN
gujaf-137	265	6	,	,	PUNCT
gujaf-137	265	7	r.	r.	PROPN
gujaf-137	265	8	,	,	PUNCT
gujaf-137	265	9	khan	khan	PROPN
gujaf-137	265	10	,	,	PUNCT
gujaf-137	265	11	a.	a.	PROPN
gujaf-137	265	12	,	,	PUNCT
gujaf-137	265	13	&	&	CCONJ
gujaf-137	265	14	mather	mather	PROPN
gujaf-137	265	15	,	,	PUNCT
gujaf-137	265	16	p.	p.	NOUN
gujaf-137	265	17	(	(	PUNCT
gujaf-137	265	18	2013	2013	NUM
gujaf-137	265	19	)	)	PUNCT
gujaf-137	265	20	.	.	PUNCT
gujaf-137	266	1	explaining	explain	VERB
gujaf-137	266	2	the	the	DET
gujaf-137	266	3	moderating	moderate	VERB
gujaf-137	266	4	role	role	NOUN
gujaf-137	266	5	of	of	ADP
gujaf-137	266	6	growth	growth	NOUN
gujaf-137	266	7	options	option	NOUN
gujaf-137	266	8	on	on	ADP
gujaf-137	266	9	the	the	DET
gujaf-137	266	10	relation	relation	NOUN
gujaf-137	266	11	between	between	ADP
gujaf-137	266	12	board	board	NOUN
gujaf-137	266	13	characteristics	characteristic	NOUN
gujaf-137	266	14	and	and	CCONJ
gujaf-137	266	15	management	management	NOUN
gujaf-137	266	16	earnings	earning	NOUN
gujaf-137	266	17	forecasts	forecast	NOUN
gujaf-137	266	18	.	.	PUNCT
gujaf-137	267	1	corporate	corporate	ADJ
gujaf-137	267	2	governance	governance	NOUN
gujaf-137	267	3	:	:	PUNCT
gujaf-137	267	4	an	an	DET
gujaf-137	267	5	international	international	ADJ
gujaf-137	267	6	review	review	NOUN
gujaf-137	267	7	,	,	PUNCT
gujaf-137	267	8	21(4	21(4	NUM
gujaf-137	267	9	)	)	PUNCT
gujaf-137	267	10	,	,	PUNCT
gujaf-137	267	11	314333	314333	NUM
gujaf-137	267	12	.	.	PUNCT
gujaf-137	268	1	collins	collins	PROPN
gujaf-137	268	2	,	,	PUNCT
gujaf-137	268	3	d.	d.	PROPN
gujaf-137	268	4	w.	w.	PROPN
gujaf-137	268	5	,	,	PUNCT
gujaf-137	268	6	pungaliya	pungaliya	PROPN
gujaf-137	268	7	,	,	PUNCT
gujaf-137	268	8	r.	r.	PROPN
gujaf-137	268	9	s.	s.	PROPN
gujaf-137	268	10	,	,	PUNCT
gujaf-137	268	11	&	&	CCONJ
gujaf-137	268	12	vijh	vijh	NOUN
gujaf-137	268	13	,	,	PUNCT
gujaf-137	268	14	a.	a.	NOUN
gujaf-137	268	15	m.	m.	NOUN
gujaf-137	268	16	(	(	PUNCT
gujaf-137	268	17	2017	2017	NUM
gujaf-137	268	18	)	)	PUNCT
gujaf-137	268	19	.	.	PUNCT
gujaf-137	269	1	the	the	DET
gujaf-137	269	2	effects	effect	NOUN
gujaf-137	269	3	of	of	ADP
gujaf-137	269	4	firm	firm	ADJ
gujaf-137	269	5	growth	growth	NOUN
gujaf-137	269	6	and	and	CCONJ
gujaf-137	269	7	model	model	NOUN
gujaf-137	269	8	specification	specification	NOUN
gujaf-137	269	9	choices	choice	NOUN
gujaf-137	269	10	on	on	ADP
gujaf-137	269	11	tests	test	NOUN
gujaf-137	269	12	of	of	ADP
gujaf-137	269	13	earnings	earning	NOUN
gujaf-137	269	14	management	management	NOUN
gujaf-137	269	15	in	in	ADP
gujaf-137	269	16	quarterly	quarterly	ADJ
gujaf-137	269	17	settings	setting	NOUN
gujaf-137	269	18	.	.	PUNCT
gujaf-137	270	1	the	the	DET
gujaf-137	270	2	accounting	accounting	NOUN
gujaf-137	270	3	review	review	NOUN
gujaf-137	270	4	:	:	PUNCT
gujaf-137	270	5	american	american	PROPN
gujaf-137	270	6	accounting	accounting	PROPN
gujaf-137	270	7	association	association	PROPN
gujaf-137	270	8	,	,	PUNCT
gujaf-137	270	9	92(2	92(2	NUM
gujaf-137	270	10	)	)	PUNCT
gujaf-137	270	11	,	,	PUNCT
gujaf-137	270	12	69100	69100	NUM
gujaf-137	270	13	.	.	PUNCT
gujaf-137	271	1	doi	doi	NOUN
gujaf-137	271	2	:	:	PUNCT
gujaf-137	271	3	10.2308	10.2308	NUM
gujaf-137	271	4	/	/	SYM
gujaf-137	271	5	accr-51551	accr-51551	NOUN
gujaf-137	271	6	.	.	PUNCT
gujaf-137	271	7	diermeier	diermeier	PROPN
gujaf-137	271	8	,	,	PUNCT
gujaf-137	271	9	d.	d.	PROPN
gujaf-137	271	10	(	(	PUNCT
gujaf-137	271	11	2018	2018	NUM
gujaf-137	271	12	)	)	PUNCT
gujaf-137	271	13	.	.	PUNCT
gujaf-137	272	1	reputation	reputation	NOUN
gujaf-137	272	2	management	management	NOUN
gujaf-137	272	3	and	and	CCONJ
gujaf-137	272	4	the	the	DET
gujaf-137	272	5	board	board	NOUN
gujaf-137	272	6	.	.	PUNCT
gujaf-137	273	1	the	the	DET
gujaf-137	273	2	corporate	corporate	PROPN
gujaf-137	273	3	board	board	NOUN
gujaf-137	273	4	,	,	PUNCT
gujaf-137	273	5	18	18	NUM
gujaf-137	273	6	-	-	SYM
gujaf-137	273	7	22	22	NUM
gujaf-137	273	8	.	.	PUNCT
gujaf-137	274	1	enofe	enofe	ADJ
gujaf-137	274	2	,	,	PUNCT
gujaf-137	274	3	a.	a.	NOUN
gujaf-137	274	4	o.	o.	PROPN
gujaf-137	274	5	,	,	PUNCT
gujaf-137	274	6	iyafekhe	iyafekhe	ADJ
gujaf-137	274	7	,	,	PUNCT
gujaf-137	274	8	c.	c.	PROPN
gujaf-137	274	9	,	,	PUNCT
gujaf-137	274	10	&	&	CCONJ
gujaf-137	274	11	eniola	eniola	PROPN
gujaf-137	274	12	,	,	PUNCT
gujaf-137	274	13	j.	j.	PROPN
gujaf-137	274	14	o.	o.	PROPN
gujaf-137	274	15	(	(	PUNCT
gujaf-137	274	16	2017	2017	NUM
gujaf-137	274	17	)	)	PUNCT
gujaf-137	274	18	.	.	PUNCT
gujaf-137	275	1	board	board	NOUN
gujaf-137	275	2	ethnicity	ethnicity	NOUN
gujaf-137	275	3	,	,	PUNCT
gujaf-137	275	4	gender	gender	NOUN
gujaf-137	275	5	diversity	diversity	NOUN
gujaf-137	275	6	and	and	CCONJ
gujaf-137	275	7	earnings	earning	NOUN
gujaf-137	275	8	management	management	NOUN
gujaf-137	275	9	:	:	PUNCT
gujaf-137	275	10	evidence	evidence	NOUN
gujaf-137	275	11	from	from	ADP
gujaf-137	275	12	quoted	quote	VERB
gujaf-137	275	13	firms	firm	NOUN
gujaf-137	275	14	in	in	ADP
gujaf-137	275	15	nigeria	nigeria	PROPN
gujaf-137	275	16	.	.	PUNCT
gujaf-137	276	1	international	international	ADJ
gujaf-137	276	2	journal	journal	PROPN
gujaf-137	276	3	of	of	ADP
gujaf-137	276	4	economics	economic	NOUN
gujaf-137	276	5	,	,	PUNCT
gujaf-137	276	6	commerce	commerce	NOUN
gujaf-137	276	7	and	and	CCONJ
gujaf-137	276	8	management	management	NOUN
gujaf-137	276	9	,	,	PUNCT
gujaf-137	276	10	v	v	NOUN
gujaf-137	276	11	(	(	PUNCT
gujaf-137	276	12	6	6	NUM
gujaf-137	276	13	)	)	PUNCT
gujaf-137	276	14	,	,	PUNCT
gujaf-137	276	15	78	78	NUM
gujaf-137	276	16	-	-	SYM
gujaf-137	276	17	90	90	NUM
gujaf-137	276	18	.	.	PUNCT
gujaf-137	277	1	fama	fama	PROPN
gujaf-137	277	2	,	,	PUNCT
gujaf-137	277	3	e.	e.	PROPN
gujaf-137	277	4	f.	f.	PROPN
gujaf-137	277	5	&	&	CCONJ
gujaf-137	277	6	jensen	jensen	PROPN
gujaf-137	277	7	.	.	PROPN
gujaf-137	278	1	m.	m.	NOUN
gujaf-137	278	2	(	(	PUNCT
gujaf-137	278	3	1983	1983	NUM
gujaf-137	278	4	)	)	PUNCT
gujaf-137	278	5	.	.	PUNCT
gujaf-137	279	1	separation	separation	NOUN
gujaf-137	279	2	of	of	ADP
gujaf-137	279	3	ownership	ownership	NOUN
gujaf-137	279	4	and	and	CCONJ
gujaf-137	279	5	control	control	NOUN
gujaf-137	279	6	.	.	PUNCT
gujaf-137	280	1	journal	journal	PROPN
gujaf-137	280	2	of	of	ADP
gujaf-137	280	3	law	law	NOUN
gujaf-137	280	4	and	and	CCONJ
gujaf-137	280	5	economics	economic	NOUN
gujaf-137	280	6	,	,	PUNCT
gujaf-137	280	7	26	26	NUM
gujaf-137	280	8	,	,	PUNCT
gujaf-137	280	9	301	301	NUM
gujaf-137	280	10	-	-	SYM
gujaf-137	280	11	325	325	NUM
gujaf-137	280	12	.	.	PUNCT
gujaf-137	281	1	fan	fan	PROPN
gujaf-137	281	2	,	,	PUNCT
gujaf-137	281	3	y.	y.	PROPN
gujaf-137	281	4	,	,	PUNCT
gujaf-137	281	5	jiang	jiang	PROPN
gujaf-137	281	6	,	,	PUNCT
gujaf-137	281	7	y.	y.	PROPN
gujaf-137	281	8	,	,	PUNCT
gujaf-137	281	9	zhang	zhang	PROPN
gujaf-137	281	10	,	,	PUNCT
gujaf-137	281	11	x.	x.	PROPN
gujaf-137	281	12	,	,	PUNCT
gujaf-137	281	13	&	&	CCONJ
gujaf-137	281	14	zhou	zhou	PROPN
gujaf-137	281	15	,	,	PUNCT
gujaf-137	281	16	y.	y.	PROPN
gujaf-137	281	17	(	(	PUNCT
gujaf-137	281	18	2019	2019	NUM
gujaf-137	281	19	)	)	PUNCT
gujaf-137	281	20	.	.	PUNCT
gujaf-137	282	1	women	woman	NOUN
gujaf-137	282	2	on	on	ADP
gujaf-137	282	3	boards	board	NOUN
gujaf-137	282	4	and	and	CCONJ
gujaf-137	282	5	bank	bank	NOUN
gujaf-137	282	6	earnings	earning	NOUN
gujaf-137	282	7	management	management	NOUN
gujaf-137	282	8	:	:	PUNCT
gujaf-137	282	9	from	from	ADP
gujaf-137	282	10	zero	zero	NUM
gujaf-137	282	11	to	to	ADP
gujaf-137	282	12	hero	hero	NOUN
gujaf-137	282	13	.	.	PUNCT
gujaf-137	283	1	journal	journal	PROPN
gujaf-137	283	2	of	of	ADP
gujaf-137	283	3	banking	banking	NOUN
gujaf-137	283	4	and	and	CCONJ
gujaf-137	283	5	finance	finance	NOUN
gujaf-137	283	6	,	,	PUNCT
gujaf-137	283	7	107	107	NUM
gujaf-137	283	8	,	,	PUNCT
gujaf-137	283	9	1	1	NUM
gujaf-137	283	10	-	-	SYM
gujaf-137	283	11	21	21	NUM
gujaf-137	283	12	.	.	PUNCT
gujaf-137	284	1	florencea	florencea	PROPN
gujaf-137	284	2	,	,	PUNCT
gujaf-137	284	3	n.	n.	NOUN
gujaf-137	284	4	,	,	PUNCT
gujaf-137	284	5	&	&	CCONJ
gujaf-137	284	6	kurnia	kurnia	PROPN
gujaf-137	284	7	,	,	PUNCT
gujaf-137	284	8	y.	y.	PROPN
gujaf-137	284	9	s.	s.	PROPN
gujaf-137	284	10	(	(	PUNCT
gujaf-137	284	11	2018	2018	NUM
gujaf-137	284	12	)	)	PUNCT
gujaf-137	284	13	.	.	PUNCT
gujaf-137	285	1	audit	audit	NOUN
gujaf-137	285	2	committee	committee	NOUN
gujaf-137	285	3	:	:	PUNCT
gujaf-137	285	4	woman	woman	NOUN
gujaf-137	285	5	,	,	PUNCT
gujaf-137	285	6	experience	experience	NOUN
gujaf-137	285	7	,	,	PUNCT
gujaf-137	285	8	education	education	NOUN
gujaf-137	285	9	on	on	ADP
gujaf-137	285	10	earnings	earning	NOUN
gujaf-137	285	11	management	management	NOUN
gujaf-137	285	12	.	.	PUNCT
gujaf-137	286	1	advances	advance	NOUN
gujaf-137	286	2	in	in	ADP
gujaf-137	286	3	economics	economic	NOUN
gujaf-137	286	4	,	,	PUNCT
gujaf-137	286	5	business	business	NOUN
gujaf-137	286	6	and	and	CCONJ
gujaf-137	286	7	management	management	NOUN
gujaf-137	286	8	research	research	NOUN
gujaf-137	286	9	,	,	PUNCT
gujaf-137	286	10	73	73	NUM
gujaf-137	286	11	,	,	PUNCT
gujaf-137	286	12	17	17	NUM
gujaf-137	286	13	-	-	SYM
gujaf-137	286	14	21	21	NUM
gujaf-137	286	15	.	.	PUNCT
gujaf-137	287	1	gavious	gavious	PROPN
gujaf-137	287	2	,	,	PUNCT
gujaf-137	287	3	i.	i.	NOUN
gujaf-137	287	4	,	,	PUNCT
gujaf-137	287	5	segev	segev	PROPN
gujaf-137	287	6	,	,	PUNCT
gujaf-137	287	7	e.	e.	PROPN
gujaf-137	287	8	,	,	PUNCT
gujaf-137	287	9	&	&	CCONJ
gujaf-137	287	10	yosef	yosef	PROPN
gujaf-137	287	11	,	,	PUNCT
gujaf-137	287	12	r.	r.	PROPN
gujaf-137	287	13	(	(	PUNCT
gujaf-137	287	14	2012	2012	NUM
gujaf-137	287	15	)	)	PUNCT
gujaf-137	287	16	.	.	PUNCT
gujaf-137	288	1	female	female	ADJ
gujaf-137	288	2	directors	director	NOUN
gujaf-137	288	3	and	and	CCONJ
gujaf-137	288	4	earnings	earning	NOUN
gujaf-137	288	5	management	management	NOUN
gujaf-137	288	6	in	in	ADP
gujaf-137	288	7	high	high	ADJ
gujaf-137	288	8	-	-	PUNCT
gujaf-137	288	9	technology	technology	NOUN
gujaf-137	288	10	firms	firm	NOUN
gujaf-137	288	11	.	.	PUNCT
gujaf-137	289	1	pacific	pacific	PROPN
gujaf-137	289	2	accounting	accounting	PROPN
gujaf-137	289	3	review	review	PROPN
gujaf-137	289	4	,	,	PUNCT
gujaf-137	289	5	24(1	24(1	NUM
gujaf-137	289	6	)	)	PUNCT
gujaf-137	289	7	,	,	PUNCT
gujaf-137	289	8	4	4	NUM
gujaf-137	289	9	-	-	SYM
gujaf-137	289	10	32	32	NUM
gujaf-137	289	11	.	.	PUNCT
gujaf-137	290	1	hambrick	hambrick	PROPN
gujaf-137	290	2	,	,	PUNCT
gujaf-137	290	3	d.	d.	PROPN
gujaf-137	290	4	,	,	PUNCT
gujaf-137	290	5	&	&	CCONJ
gujaf-137	290	6	mason	mason	PROPN
gujaf-137	290	7	,	,	PUNCT
gujaf-137	290	8	p.	p.	PROPN
gujaf-137	290	9	(	(	PUNCT
gujaf-137	290	10	1984	1984	NUM
gujaf-137	290	11	)	)	PUNCT
gujaf-137	290	12	.	.	PUNCT
gujaf-137	291	1	upper	upper	ADJ
gujaf-137	291	2	echelons	echelon	NOUN
gujaf-137	291	3	:	:	PUNCT
gujaf-137	291	4	the	the	DET
gujaf-137	291	5	organization	organization	NOUN
gujaf-137	291	6	as	as	ADP
gujaf-137	291	7	a	a	DET
gujaf-137	291	8	reflection	reflection	NOUN
gujaf-137	291	9	of	of	ADP
gujaf-137	291	10	its	its	PRON
gujaf-137	291	11	top	top	ADJ
gujaf-137	291	12	managers	manager	NOUN
gujaf-137	291	13	.	.	PUNCT
gujaf-137	292	1	academy	academy	PROPN
gujaf-137	292	2	of	of	ADP
gujaf-137	292	3	management	management	PROPN
gujaf-137	292	4	review	review	PROPN
gujaf-137	292	5	,	,	PUNCT
gujaf-137	292	6	9(2	9(2	NUM
gujaf-137	292	7	)	)	PUNCT
gujaf-137	292	8	,	,	PUNCT
gujaf-137	292	9	193–206	193–206	NUM
gujaf-137	292	10	.	.	PUNCT
gujaf-137	293	1	healy	healy	PROPN
gujaf-137	293	2	,	,	PUNCT
gujaf-137	293	3	p.	p.	NOUN
gujaf-137	293	4	m.	m.	NOUN
gujaf-137	293	5	,	,	PUNCT
gujaf-137	293	6	&	&	CCONJ
gujaf-137	293	7	wahlen	wahlen	PROPN
gujaf-137	293	8	,	,	PUNCT
gujaf-137	293	9	j.	j.	PROPN
gujaf-137	293	10	m.	m.	PROPN
gujaf-137	293	11	(	(	PUNCT
gujaf-137	293	12	1999	1999	NUM
gujaf-137	293	13	)	)	PUNCT
gujaf-137	293	14	.	.	PUNCT
gujaf-137	294	1	a	a	DET
gujaf-137	294	2	review	review	NOUN
gujaf-137	294	3	of	of	ADP
gujaf-137	294	4	the	the	DET
gujaf-137	294	5	earnings	earning	NOUN
gujaf-137	294	6	management	management	NOUN
gujaf-137	294	7	literature	literature	NOUN
gujaf-137	294	8	and	and	CCONJ
gujaf-137	294	9	its	its	PRON
gujaf-137	294	10	implications	implication	NOUN
gujaf-137	294	11	for	for	ADP
gujaf-137	294	12	standard	standard	ADJ
gujaf-137	294	13	setting	setting	NOUN
gujaf-137	294	14	.	.	PUNCT
gujaf-137	295	1	accounting	accounting	NOUN
gujaf-137	295	2	horizons	horizon	NOUN
gujaf-137	295	3	,	,	PUNCT
gujaf-137	295	4	13(4	13(4	NUM
gujaf-137	295	5	)	)	PUNCT
gujaf-137	295	6	,	,	PUNCT
gujaf-137	295	7	365–383	365–383	NUM
gujaf-137	295	8	.	.	PUNCT
gujaf-137	296	1	hooghiemstra	hooghiemstra	PROPN
gujaf-137	296	2	,	,	PUNCT
gujaf-137	296	3	r.	r.	PROPN
gujaf-137	296	4	,	,	PUNCT
gujaf-137	296	5	hermes	hermes	PROPN
gujaf-137	296	6	,	,	PUNCT
gujaf-137	296	7	c.	c.	PROPN
gujaf-137	296	8	,	,	PUNCT
gujaf-137	296	9	oxelheim	oxelheim	NOUN
gujaf-137	296	10	,	,	PUNCT
gujaf-137	296	11	l.	l.	PROPN
gujaf-137	296	12	,	,	PUNCT
gujaf-137	296	13	&	&	CCONJ
gujaf-137	296	14	randoy	randoy	NOUN
gujaf-137	296	15	,	,	PUNCT
gujaf-137	296	16	t.	t.	PROPN
gujaf-137	296	17	(	(	PUNCT
gujaf-137	296	18	2015	2015	NUM
gujaf-137	296	19	)	)	PUNCT
gujaf-137	296	20	.	.	PUNCT
gujaf-137	297	1	the	the	DET
gujaf-137	297	2	impact	impact	NOUN
gujaf-137	297	3	of	of	ADP
gujaf-137	297	4	board	board	NOUN
gujaf-137	297	5	internationalization	internationalization	NOUN
gujaf-137	297	6	on	on	ADP
gujaf-137	297	7	earnings	earning	NOUN
gujaf-137	297	8	management	management	NOUN
gujaf-137	297	9	.	.	PUNCT
gujaf-137	298	1	som	som	NOUN
gujaf-137	298	2	research	research	NOUN
gujaf-137	298	3	reports	report	NOUN
gujaf-137	298	4	,	,	PUNCT
gujaf-137	298	5	15010	15010	NUM
gujaf-137	298	6	(	(	PUNCT
gujaf-137	298	7	i&o	i&o	PROPN
gujaf-137	298	8	)	)	PUNCT
gujaf-137	298	9	,	,	PUNCT
gujaf-137	298	10	university	university	NOUN
gujaf-137	298	11	of	of	ADP
gujaf-137	298	12	groningen	groningen	PROPN
gujaf-137	298	13	.	.	PUNCT
gujaf-137	299	1	issa	issa	PROPN
gujaf-137	299	2	,	,	PUNCT
gujaf-137	299	3	o.	o.	PROPN
gujaf-137	299	4	j.	j.	PROPN
gujaf-137	299	5	(	(	PUNCT
gujaf-137	299	6	2017	2017	NUM
gujaf-137	299	7	)	)	PUNCT
gujaf-137	299	8	.	.	PUNCT
gujaf-137	300	1	the	the	DET
gujaf-137	300	2	impact	impact	NOUN
gujaf-137	300	3	of	of	ADP
gujaf-137	300	4	audit	audit	NOUN
gujaf-137	300	5	committee	committee	NOUN
gujaf-137	300	6	characteristics	characteristic	NOUN
gujaf-137	300	7	on	on	ADP
gujaf-137	300	8	earnings	earning	NOUN
gujaf-137	300	9	management	management	NOUN
gujaf-137	300	10	in	in	ADP
gujaf-137	300	11	the	the	DET
gujaf-137	300	12	preand	preand	NOUN
gujaf-137	300	13	postbahraini	postbahraini	PROPN
gujaf-137	300	14	corporate	corporate	ADJ
gujaf-137	300	15	governance	governance	NOUN
gujaf-137	300	16	code	code	NOUN
gujaf-137	300	17	2011	2011	NUM
gujaf-137	300	18	.	.	PUNCT
gujaf-137	301	1	asian	asian	ADJ
gujaf-137	301	2	journal	journal	PROPN
gujaf-137	301	3	of	of	ADP
gujaf-137	301	4	economics	economic	NOUN
gujaf-137	301	5	,	,	PUNCT
gujaf-137	301	6	business	business	NOUN
gujaf-137	301	7	and	and	CCONJ
gujaf-137	301	8	accounting	accounting	NOUN
gujaf-137	301	9	,	,	PUNCT
gujaf-137	301	10	4	4	NUM
gujaf-137	301	11	(	(	PUNCT
gujaf-137	301	12	3	3	NUM
gujaf-137	301	13	)	)	PUNCT
gujaf-137	301	14	,	,	PUNCT
gujaf-137	301	15	1	1	NUM
gujaf-137	301	16	-	-	SYM
gujaf-137	301	17	12	12	NUM
gujaf-137	301	18	.	.	PUNCT
gujaf-137	302	1	18	18	NUM
gujaf-137	302	2	julius	julius	PROPN
gujaf-137	302	3	,	,	PUNCT
gujaf-137	302	4	o.	o.	PROPN
gujaf-137	302	5	o.	o.	PROPN
gujaf-137	302	6	,	,	PUNCT
gujaf-137	302	7	&	&	CCONJ
gujaf-137	302	8	marte	marte	PROPN
gujaf-137	302	9	,	,	PUNCT
gujaf-137	302	10	o.	o.	PROPN
gujaf-137	302	11	u.	u.	PROPN
gujaf-137	302	12	(	(	PUNCT
gujaf-137	302	13	2015	2015	NUM
gujaf-137	302	14	)	)	PUNCT
gujaf-137	302	15	.	.	PUNCT
gujaf-137	303	1	creative	creative	ADJ
gujaf-137	303	2	accounting	accounting	NOUN
gujaf-137	303	3	and	and	CCONJ
gujaf-137	303	4	financial	financial	ADJ
gujaf-137	303	5	scandals	scandal	NOUN
gujaf-137	303	6	in	in	ADP
gujaf-137	303	7	nigeria	nigeria	PROPN
gujaf-137	303	8	:	:	PUNCT
gujaf-137	303	9	structures	structure	NOUN
gujaf-137	303	10	and	and	CCONJ
gujaf-137	303	11	actors	actor	NOUN
gujaf-137	303	12	analysis	analysis	NOUN
gujaf-137	303	13	.	.	PUNCT
gujaf-137	304	1	international	international	ADJ
gujaf-137	304	2	journal	journal	PROPN
gujaf-137	304	3	of	of	ADP
gujaf-137	304	4	economics	economic	NOUN
gujaf-137	304	5	and	and	CCONJ
gujaf-137	304	6	accounting	accounting	NOUN
gujaf-137	304	7	,	,	PUNCT
gujaf-137	304	8	5	5	NUM
gujaf-137	304	9	(	(	PUNCT
gujaf-137	304	10	3	3	NUM
gujaf-137	304	11	)	)	PUNCT
gujaf-137	304	12	.	.	PUNCT
gujaf-137	305	1	kim	kim	PROPN
gujaf-137	305	2	,	,	PUNCT
gujaf-137	305	3	k.	k.	PROPN
gujaf-137	305	4	,	,	PUNCT
gujaf-137	305	5	&	&	CCONJ
gujaf-137	305	6	sun	sun	PROPN
gujaf-137	305	7	,	,	PUNCT
gujaf-137	305	8	j.	j.	PROPN
gujaf-137	305	9	y.	y.	PROPN
gujaf-137	305	10	(	(	PUNCT
gujaf-137	305	11	2014	2014	NUM
gujaf-137	305	12	)	)	PUNCT
gujaf-137	305	13	.	.	PUNCT
gujaf-137	306	1	director	director	NOUN
gujaf-137	306	2	tenure	tenure	NOUN
gujaf-137	306	3	and	and	CCONJ
gujaf-137	306	4	financial	financial	ADJ
gujaf-137	306	5	reporting	reporting	NOUN
gujaf-137	306	6	quality	quality	NOUN
gujaf-137	306	7	:	:	PUNCT
gujaf-137	306	8	evidence	evidence	NOUN
gujaf-137	306	9	from	from	ADP
gujaf-137	306	10	korea	korea	PROPN
gujaf-137	306	11	.	.	PUNCT
gujaf-137	307	1	review	review	NOUN
gujaf-137	307	2	of	of	ADP
gujaf-137	307	3	integrative	integrative	ADJ
gujaf-137	307	4	business	business	NOUN
gujaf-137	307	5	and	and	CCONJ
gujaf-137	307	6	economics	economic	NOUN
gujaf-137	307	7	research	research	NOUN
gujaf-137	307	8	,	,	PUNCT
gujaf-137	307	9	3(1	3(1	NUM
gujaf-137	307	10	)	)	PUNCT
gujaf-137	307	11	,	,	PUNCT
gujaf-137	307	12	237256	237256	NUM
gujaf-137	307	13	.	.	PUNCT
gujaf-137	308	1	kyaw	kyaw	PROPN
gujaf-137	308	2	,	,	PUNCT
gujaf-137	308	3	k.	k.	PROPN
gujaf-137	308	4	,	,	PUNCT
gujaf-137	308	5	olugbode	olugbode	NOUN
gujaf-137	308	6	,	,	PUNCT
gujaf-137	308	7	m.	m.	NOUN
gujaf-137	308	8	,	,	PUNCT
gujaf-137	308	9	&	&	CCONJ
gujaf-137	308	10	petracci	petracci	PROPN
gujaf-137	308	11	,	,	PUNCT
gujaf-137	308	12	b.	b.	PROPN
gujaf-137	308	13	(	(	PUNCT
gujaf-137	308	14	2015	2015	NUM
gujaf-137	308	15	)	)	PUNCT
gujaf-137	308	16	.	.	PUNCT
gujaf-137	309	1	does	do	AUX
gujaf-137	309	2	gender	gender	PROPN
gujaf-137	309	3	diverse	diverse	ADJ
gujaf-137	309	4	board	board	NOUN
gujaf-137	309	5	mean	mean	VERB
gujaf-137	309	6	less	less	ADJ
gujaf-137	309	7	earnings	earning	NOUN
gujaf-137	309	8	management	management	NOUN
gujaf-137	309	9	?	?	PUNCT
gujaf-137	310	1	finance	finance	NOUN
gujaf-137	310	2	and	and	CCONJ
gujaf-137	310	3	research	research	NOUN
gujaf-137	310	4	letters	letter	NOUN
gujaf-137	310	5	,	,	PUNCT
gujaf-137	310	6	14	14	NUM
gujaf-137	310	7	,	,	PUNCT
gujaf-137	310	8	135	135	NUM
gujaf-137	310	9	-	-	SYM
gujaf-137	310	10	141	141	NUM
gujaf-137	310	11	.	.	PUNCT
gujaf-137	311	1	lin	lin	PROPN
gujaf-137	311	2	,	,	PUNCT
gujaf-137	311	3	z.	z.	PROPN
gujaf-137	311	4	,	,	PUNCT
gujaf-137	311	5	song	song	PROPN
gujaf-137	311	6	,	,	PUNCT
gujaf-137	311	7	b.	b.	PROPN
gujaf-137	311	8	y.	y.	PROPN
gujaf-137	311	9	,	,	PUNCT
gujaf-137	311	10	&	&	CCONJ
gujaf-137	311	11	tiang	tiang	PROPN
gujaf-137	311	12	,	,	PUNCT
gujaf-137	311	13	z.	z.	PROPN
gujaf-137	311	14	(	(	PUNCT
gujaf-137	311	15	2016	2016	NUM
gujaf-137	311	16	)	)	PUNCT
gujaf-137	311	17	.	.	PUNCT
gujaf-137	312	1	does	do	VERB
gujaf-137	312	2	director	director	NOUN
gujaf-137	312	3	-	-	PUNCT
gujaf-137	312	4	level	level	NOUN
gujaf-137	312	5	reputation	reputation	NOUN
gujaf-137	312	6	matter	matter	NOUN
gujaf-137	312	7	?	?	PUNCT
gujaf-137	313	1	evidence	evidence	NOUN
gujaf-137	313	2	from	from	ADP
gujaf-137	313	3	bank	bank	NOUN
gujaf-137	313	4	loan	loan	NOUN
gujaf-137	313	5	contracting	contracting	NOUN
gujaf-137	313	6	.	.	PUNCT
gujaf-137	314	1	journal	journal	NOUN
gujaf-137	314	2	of	of	ADP
gujaf-137	314	3	banking	banking	NOUN
gujaf-137	314	4	and	and	CCONJ
gujaf-137	314	5	finance	finance	NOUN
gujaf-137	314	6	,	,	PUNCT
gujaf-137	314	7	70	70	NUM
gujaf-137	314	8	,	,	PUNCT
gujaf-137	314	9	160176	160176	NUM
gujaf-137	314	10	.	.	PUNCT
gujaf-137	315	1	masliza	masliza	NOUN
gujaf-137	315	2	,	,	PUNCT
gujaf-137	315	3	w.	w.	PROPN
gujaf-137	315	4	m.	m.	PROPN
gujaf-137	315	5	,	,	PUNCT
gujaf-137	315	6	wasiuzzaman	wasiuzzaman	PROPN
gujaf-137	315	7	,	,	PUNCT
gujaf-137	315	8	s.	s.	PROPN
gujaf-137	315	9	,	,	PUNCT
gujaf-137	315	10	&	&	CCONJ
gujaf-137	315	11	mohamad	mohamad	PROPN
gujaf-137	315	12	,	,	PUNCT
gujaf-137	315	13	n.	n.	PROPN
gujaf-137	315	14	z.	z.	PROPN
gujaf-137	315	15	s.	s.	PROPN
gujaf-137	315	16	(	(	PUNCT
gujaf-137	315	17	2016	2016	NUM
gujaf-137	315	18	)	)	PUNCT
gujaf-137	315	19	.	.	PUNCT
gujaf-137	316	1	board	board	NOUN
gujaf-137	316	2	and	and	CCONJ
gujaf-137	316	3	audit	audit	PROPN
gujaf-137	316	4	committee	committee	NOUN
gujaf-137	316	5	effectiveness	effectiveness	NOUN
gujaf-137	316	6	,	,	PUNCT
gujaf-137	316	7	ethnic	ethnic	ADJ
gujaf-137	316	8	diversification	diversification	NOUN
gujaf-137	316	9	and	and	CCONJ
gujaf-137	316	10	earnings	earning	NOUN
gujaf-137	316	11	management	management	NOUN
gujaf-137	316	12	:	:	PUNCT
gujaf-137	316	13	a	a	DET
gujaf-137	316	14	study	study	NOUN
gujaf-137	316	15	of	of	ADP
gujaf-137	316	16	the	the	DET
gujaf-137	316	17	malaysian	malaysian	ADJ
gujaf-137	316	18	manufacturing	manufacturing	NOUN
gujaf-137	316	19	sector	sector	NOUN
gujaf-137	316	20	.	.	PUNCT
gujaf-137	317	1	corporate	corporate	ADJ
gujaf-137	317	2	governance	governance	NOUN
gujaf-137	317	3	international	international	ADJ
gujaf-137	317	4	journal	journal	NOUN
gujaf-137	317	5	of	of	ADP
gujaf-137	317	6	business	business	NOUN
gujaf-137	317	7	in	in	ADP
gujaf-137	317	8	society	society	NOUN
gujaf-137	317	9	,	,	PUNCT
gujaf-137	317	10	16	16	NUM
gujaf-137	317	11	(	(	PUNCT
gujaf-137	317	12	4	4	NUM
gujaf-137	317	13	)	)	PUNCT
gujaf-137	317	14	,	,	PUNCT
gujaf-137	317	15	726	726	NUM
gujaf-137	317	16	-	-	SYM
gujaf-137	317	17	746	746	NUM
gujaf-137	317	18	.	.	PUNCT
gujaf-137	318	1	musa	musa	PROPN
gujaf-137	318	2	,	,	PUNCT
gujaf-137	318	3	f.	f.	PROPN
gujaf-137	318	4	,	,	PUNCT
gujaf-137	318	5	&	&	CCONJ
gujaf-137	318	6	aminu	aminu	PROPN
gujaf-137	318	7	,	,	PUNCT
gujaf-137	318	8	m.	m.	NOUN
gujaf-137	318	9	i.	i.	PROPN
gujaf-137	318	10	(	(	PUNCT
gujaf-137	318	11	2018	2018	NUM
gujaf-137	318	12	)	)	PUNCT
gujaf-137	318	13	.	.	PUNCT
gujaf-137	319	1	moderating	moderate	VERB
gujaf-137	319	2	effect	effect	NOUN
gujaf-137	319	3	of	of	ADP
gujaf-137	319	4	audit	audit	NOUN
gujaf-137	319	5	committee	committee	NOUN
gujaf-137	319	6	on	on	ADP
gujaf-137	319	7	board	board	NOUN
gujaf-137	319	8	diversity	diversity	NOUN
gujaf-137	319	9	and	and	CCONJ
gujaf-137	319	10	earnings	earning	NOUN
gujaf-137	319	11	management	management	NOUN
gujaf-137	319	12	in	in	ADP
gujaf-137	319	13	nigerian	nigerian	ADJ
gujaf-137	319	14	banks	bank	NOUN
gujaf-137	319	15	.	.	PUNCT
gujaf-137	320	1	ndic	ndic	ADJ
gujaf-137	320	2	quarterly	quarterly	NOUN
gujaf-137	320	3	,	,	PUNCT
gujaf-137	320	4	33(3&4	33(3&4	NUM
gujaf-137	320	5	)	)	PUNCT
gujaf-137	320	6	,	,	PUNCT
gujaf-137	320	7	19	19	NUM
gujaf-137	320	8	-	-	SYM
gujaf-137	320	9	32	32	NUM
gujaf-137	320	10	.	.	PUNCT
gujaf-137	321	1	nahar	nahar	PROPN
gujaf-137	321	2	,	,	PUNCT
gujaf-137	321	3	s.	s.	PROPN
gujaf-137	321	4	a.	a.	PROPN
gujaf-137	321	5	,	,	PUNCT
gujaf-137	321	6	&	&	CCONJ
gujaf-137	321	7	nor	nor	CCONJ
gujaf-137	321	8	,	,	PUNCT
gujaf-137	321	9	k.	k.	PROPN
gujaf-137	321	10	i.	i.	PROPN
gujaf-137	321	11	k.	k.	PROPN
gujaf-137	321	12	i.	i.	PROPN
gujaf-137	321	13	(	(	PUNCT
gujaf-137	321	14	2016	2016	NUM
gujaf-137	321	15	)	)	PUNCT
gujaf-137	321	16	.	.	PUNCT
gujaf-137	322	1	women	woman	NOUN
gujaf-137	322	2	directors	director	NOUN
gujaf-137	322	3	,	,	PUNCT
gujaf-137	322	4	family	family	NOUN
gujaf-137	322	5	ownership	ownership	NOUN
gujaf-137	322	6	and	and	CCONJ
gujaf-137	322	7	earnings	earning	NOUN
gujaf-137	322	8	management	management	NOUN
gujaf-137	322	9	in	in	ADP
gujaf-137	322	10	malaysia	malaysia	PROPN
gujaf-137	322	11	.	.	PUNCT
gujaf-137	323	1	asian	asian	PROPN
gujaf-137	323	2	review	review	NOUN
gujaf-137	323	3	of	of	ADP
gujaf-137	323	4	accounting	accounting	NOUN
gujaf-137	323	5	,	,	PUNCT
gujaf-137	323	6	24(4	24(4	NUM
gujaf-137	323	7	)	)	PUNCT
gujaf-137	323	8	,	,	PUNCT
gujaf-137	323	9	525	525	NUM
gujaf-137	323	10	-	-	SYM
gujaf-137	323	11	550	550	NUM
gujaf-137	323	12	.	.	PUNCT
gujaf-137	324	1	neffati	neffati	PROPN
gujaf-137	324	2	,	,	PUNCT
gujaf-137	324	3	a.	a.	PROPN
gujaf-137	324	4	,	,	PUNCT
gujaf-137	324	5	ben	ben	PROPN
gujaf-137	324	6	,	,	PUNCT
gujaf-137	324	7	i.	i.	PROPN
gujaf-137	324	8	f.	f.	PROPN
gujaf-137	324	9	,	,	PUNCT
gujaf-137	324	10	&	&	CCONJ
gujaf-137	324	11	schalck	schalck	PROPN
gujaf-137	324	12	,	,	PUNCT
gujaf-137	324	13	c.	c.	PROPN
gujaf-137	324	14	(	(	PUNCT
gujaf-137	324	15	2011	2011	NUM
gujaf-137	324	16	)	)	PUNCT
gujaf-137	324	17	.	.	PUNCT
gujaf-137	325	1	earnings	earning	NOUN
gujaf-137	325	2	management	management	NOUN
gujaf-137	325	3	,	,	PUNCT
gujaf-137	325	4	risk	risk	NOUN
gujaf-137	325	5	and	and	CCONJ
gujaf-137	325	6	corporate	corporate	ADJ
gujaf-137	325	7	governance	governance	NOUN
gujaf-137	325	8	in	in	ADP
gujaf-137	325	9	us	us	PROPN
gujaf-137	325	10	companies	company	NOUN
gujaf-137	325	11	.	.	PUNCT
gujaf-137	326	1	corporate	corporate	ADJ
gujaf-137	326	2	ownership	ownership	NOUN
gujaf-137	326	3	&	&	CCONJ
gujaf-137	326	4	control	control	PROPN
gujaf-137	326	5	,	,	PUNCT
gujaf-137	326	6	8(2	8(2	NUM
gujaf-137	326	7	)	)	PUNCT
gujaf-137	326	8	,	,	PUNCT
gujaf-137	326	9	170	170	NUM
gujaf-137	326	10	-	-	SYM
gujaf-137	326	11	176	176	NUM
gujaf-137	326	12	.	.	PUNCT
gujaf-137	327	1	nelson	nelson	PROPN
gujaf-137	327	2	,	,	PUNCT
gujaf-137	327	3	m.	m.	PROPN
gujaf-137	327	4	w.	w.	PROPN
gujaf-137	327	5	,	,	PUNCT
gujaf-137	327	6	&	&	CCONJ
gujaf-137	327	7	ponsian	ponsian	PROPN
gujaf-137	327	8	,	,	PUNCT
gujaf-137	327	9	n.	n.	PROPN
gujaf-137	327	10	p.	p.	PROPN
gujaf-137	327	11	(	(	PUNCT
gujaf-137	327	12	2018	2018	NUM
gujaf-137	327	13	)	)	PUNCT
gujaf-137	327	14	.	.	PUNCT
gujaf-137	328	1	corporate	corporate	ADJ
gujaf-137	328	2	governance	governance	NOUN
gujaf-137	328	3	compliance	compliance	NOUN
gujaf-137	328	4	and	and	CCONJ
gujaf-137	328	5	accrual	accrual	ADJ
gujaf-137	328	6	earnings	earning	NOUN
gujaf-137	328	7	management	management	NOUN
gujaf-137	328	8	in	in	ADP
gujaf-137	328	9	eastern	eastern	PROPN
gujaf-137	328	10	africa	africa	PROPN
gujaf-137	328	11	:	:	PUNCT
gujaf-137	328	12	evidence	evidence	NOUN
gujaf-137	328	13	from	from	ADP
gujaf-137	328	14	kenya	kenya	PROPN
gujaf-137	328	15	and	and	CCONJ
gujaf-137	328	16	tanzania	tanzania	PROPN
gujaf-137	328	17	.	.	PUNCT
gujaf-137	329	1	managerial	managerial	ADJ
gujaf-137	329	2	auditing	auditing	NOUN
gujaf-137	329	3	journal	journal	NOUN
gujaf-137	329	4	,	,	PUNCT
gujaf-137	329	5	33(2	33(2	NUM
gujaf-137	329	6	)	)	PUNCT
gujaf-137	329	7	,	,	PUNCT
gujaf-137	329	8	171	171	NUM
gujaf-137	329	9	-	-	SYM
gujaf-137	329	10	191	191	NUM
gujaf-137	329	11	.	.	PUNCT
gujaf-137	330	1	oluyemisi	oluyemisi	PROPN
gujaf-137	330	2	,	,	PUNCT
gujaf-137	330	3	r.	r.	PROPN
gujaf-137	330	4	a.	a.	PROPN
gujaf-137	330	5	,	,	PUNCT
gujaf-137	330	6	che	che	NOUN
gujaf-137	330	7	-	-	PUNCT
gujaf-137	330	8	ahmed	ahmed	ADJ
gujaf-137	330	9	,	,	PUNCT
gujaf-137	330	10	a.	a.	PROPN
gujaf-137	330	11	,	,	PUNCT
gujaf-137	330	12	&	&	CCONJ
gujaf-137	330	13	muse	muse	PROPN
gujaf-137	330	14	,	,	PUNCT
gujaf-137	330	15	o.	o.	PROPN
gujaf-137	330	16	j.	j.	PROPN
gujaf-137	330	17	p.	p.	PROPN
gujaf-137	330	18	(	(	PUNCT
gujaf-137	330	19	2017	2017	NUM
gujaf-137	330	20	)	)	PUNCT
gujaf-137	330	21	.	.	PUNCT
gujaf-137	331	1	effect	effect	NOUN
gujaf-137	331	2	of	of	ADP
gujaf-137	331	3	risk	risk	NOUN
gujaf-137	331	4	management	management	NOUN
gujaf-137	331	5	committee	committee	NOUN
gujaf-137	331	6	on	on	ADP
gujaf-137	331	7	monitoring	monitor	VERB
gujaf-137	331	8	mechanisms	mechanism	NOUN
gujaf-137	331	9	.	.	PUNCT
gujaf-137	332	1	indian	indian	ADJ
gujaf-137	332	2	-	-	PUNCT
gujaf-137	332	3	pacific	pacific	PROPN
gujaf-137	332	4	journal	journal	NOUN
gujaf-137	332	5	of	of	ADP
gujaf-137	332	6	accounting	accounting	NOUN
gujaf-137	332	7	and	and	CCONJ
gujaf-137	332	8	finance	finance	NOUN
gujaf-137	332	9	,	,	PUNCT
gujaf-137	332	10	1(2	1(2	NUM
gujaf-137	332	11	)	)	PUNCT
gujaf-137	332	12	,	,	PUNCT
gujaf-137	332	13	38	38	NUM
gujaf-137	332	14	-	-	SYM
gujaf-137	332	15	49	49	NUM
gujaf-137	332	16	.	.	PUNCT
gujaf-137	333	1	osayantin	osayantin	PROPN
gujaf-137	333	2	,	,	PUNCT
gujaf-137	333	3	h.	h.	PROPN
gujaf-137	333	4	a.	a.	PROPN
gujaf-137	333	5	,	,	PUNCT
gujaf-137	333	6	&	&	CCONJ
gujaf-137	333	7	embele	embele	PROPN
gujaf-137	333	8	,	,	PUNCT
gujaf-137	333	9	k.	k.	PROPN
gujaf-137	333	10	(	(	PUNCT
gujaf-137	333	11	2019	2019	NUM
gujaf-137	333	12	)	)	PUNCT
gujaf-137	333	13	.	.	PUNCT
gujaf-137	334	1	board	board	NOUN
gujaf-137	334	2	characteristics	characteristic	NOUN
gujaf-137	334	3	and	and	CCONJ
gujaf-137	334	4	financial	financial	ADJ
gujaf-137	334	5	reporting	reporting	NOUN
gujaf-137	334	6	quality	quality	NOUN
gujaf-137	334	7	.	.	PUNCT
gujaf-137	335	1	journal	journal	NOUN
gujaf-137	335	2	of	of	ADP
gujaf-137	335	3	accounting	accounting	NOUN
gujaf-137	335	4	and	and	CCONJ
gujaf-137	335	5	financial	financial	ADJ
gujaf-137	335	6	management	management	NOUN
gujaf-137	335	7	,	,	PUNCT
gujaf-137	335	8	5(1	5(1	NUM
gujaf-137	335	9	)	)	PUNCT
gujaf-137	335	10	,	,	PUNCT
gujaf-137	335	11	30	30	NUM
gujaf-137	335	12	-	-	SYM
gujaf-137	335	13	49	49	NUM
gujaf-137	335	14	.	.	PUNCT
gujaf-137	336	1	reggy	reggy	NOUN
gujaf-137	336	2	,	,	PUNCT
gujaf-137	336	3	h	h	PROPN
gujaf-137	336	4	,	,	PUNCT
gujaf-137	336	5	niels	niels	PROPN
gujaf-137	336	6	,	,	PUNCT
gujaf-137	336	7	h.	h.	PROPN
gujaf-137	336	8	,	,	PUNCT
gujaf-137	336	9	oxelheim	oxelheim	NOUN
gujaf-137	336	10	,	,	PUNCT
gujaf-137	336	11	l	l	NOUN
gujaf-137	336	12	and	and	CCONJ
gujaf-137	336	13	randoy	randoy	NOUN
gujaf-137	336	14	,	,	PUNCT
gujaf-137	336	15	t.	t.	PROPN
gujaf-137	336	16	(	(	PUNCT
gujaf-137	336	17	2015	2015	NUM
gujaf-137	336	18	)	)	PUNCT
gujaf-137	336	19	.	.	PUNCT
gujaf-137	337	1	the	the	DET
gujaf-137	337	2	impact	impact	NOUN
gujaf-137	337	3	of	of	ADP
gujaf-137	337	4	board	board	NOUN
gujaf-137	337	5	internationalization	internationalization	NOUN
gujaf-137	337	6	on	on	ADP
gujaf-137	337	7	earnings	earning	NOUN
gujaf-137	337	8	management	management	NOUN
gujaf-137	337	9	.	.	PUNCT
gujaf-137	338	1	research	research	PROPN
gujaf-137	338	2	institute	institute	PROPN
gujaf-137	338	3	of	of	ADP
gujaf-137	338	4	industrial	industrial	ADJ
gujaf-137	338	5	economics	economic	NOUN
gujaf-137	338	6	,	,	PUNCT
gujaf-137	338	7	1096	1096	NUM
gujaf-137	338	8	,	,	PUNCT
gujaf-137	338	9	1	1	NUM
gujaf-137	338	10	-	-	SYM
gujaf-137	338	11	39	39	NUM
gujaf-137	338	12	.	.	PUNCT
gujaf-137	339	1	saleem	saleem	PROPN
gujaf-137	339	2	,	,	PUNCT
gujaf-137	339	3	e.	e.	PROPN
gujaf-137	339	4	s.	s.	PROPN
gujaf-137	339	5	a.	a.	PROPN
gujaf-137	339	6	(	(	PUNCT
gujaf-137	339	7	2019	2019	NUM
gujaf-137	339	8	)	)	PUNCT
gujaf-137	339	9	.	.	PUNCT
gujaf-137	340	1	audit	audit	NOUN
gujaf-137	340	2	committee	committee	NOUN
gujaf-137	340	3	,	,	PUNCT
gujaf-137	340	4	internal	internal	ADJ
gujaf-137	340	5	audit	audit	NOUN
gujaf-137	340	6	function	function	NOUN
gujaf-137	340	7	and	and	CCONJ
gujaf-137	340	8	earnings	earning	NOUN
gujaf-137	340	9	management	management	NOUN
gujaf-137	340	10	:	:	PUNCT
gujaf-137	340	11	evidence	evidence	NOUN
gujaf-137	340	12	from	from	ADP
gujaf-137	340	13	jordan	jordan	PROPN
gujaf-137	340	14	.	.	PUNCT
gujaf-137	341	1	meditari	meditari	ADJ
gujaf-137	341	2	accountancy	accountancy	NOUN
gujaf-137	341	3	research	research	NOUN
gujaf-137	341	4	,	,	PUNCT
gujaf-137	341	5	27(1	27(1	NUM
gujaf-137	341	6	)	)	PUNCT
gujaf-137	341	7	,	,	PUNCT
gujaf-137	341	8	7290	7290	NUM
gujaf-137	341	9	.	.	PUNCT
gujaf-137	342	1	saona	saona	PROPN
gujaf-137	342	2	,	,	PUNCT
gujaf-137	342	3	p.	p.	PROPN
gujaf-137	342	4	,	,	PUNCT
gujaf-137	342	5	muro	muro	PROPN
gujaf-137	342	6	,	,	PUNCT
gujaf-137	342	7	l.	l.	PROPN
gujaf-137	342	8	,	,	PUNCT
gujaf-137	342	9	martín	martín	NOUN
gujaf-137	342	10	,	,	PUNCT
gujaf-137	342	11	p.	p.	PROPN
gujaf-137	342	12	s.	s.	PROPN
gujaf-137	342	13	,	,	PUNCT
gujaf-137	342	14	&	&	CCONJ
gujaf-137	342	15	baier	baier	NOUN
gujaf-137	342	16	-	-	PUNCT
gujaf-137	342	17	fuentes	fuentes	PROPN
gujaf-137	342	18	,	,	PUNCT
gujaf-137	342	19	h.	h.	PROPN
gujaf-137	342	20	(	(	PUNCT
gujaf-137	342	21	2019	2019	NUM
gujaf-137	342	22	)	)	PUNCT
gujaf-137	342	23	.	.	PUNCT
gujaf-137	343	1	board	board	NOUN
gujaf-137	343	2	of	of	ADP
gujaf-137	343	3	director	director	NOUN
gujaf-137	343	4	’s	’s	PART
gujaf-137	343	5	gender	gender	NOUN
gujaf-137	343	6	diversity	diversity	NOUN
gujaf-137	343	7	and	and	CCONJ
gujaf-137	343	8	its	its	PRON
gujaf-137	343	9	impact	impact	NOUN
gujaf-137	343	10	on	on	ADP
gujaf-137	343	11	earnings	earning	NOUN
gujaf-137	343	12	management	management	NOUN
gujaf-137	343	13	:	:	PUNCT
gujaf-137	343	14	an	an	DET
gujaf-137	343	15	empirical	empirical	ADJ
gujaf-137	343	16	analysis	analysis	NOUN
gujaf-137	343	17	for	for	ADP
gujaf-137	343	18	select	select	ADJ
gujaf-137	343	19	european	european	ADJ
gujaf-137	343	20	firms	firm	NOUN
gujaf-137	343	21	.	.	PUNCT
gujaf-137	344	1	technological	technological	ADJ
gujaf-137	344	2	and	and	CCONJ
gujaf-137	344	3	economic	economic	ADJ
gujaf-137	344	4	development	development	NOUN
gujaf-137	344	5	of	of	ADP
gujaf-137	344	6	economy	economy	NOUN
gujaf-137	344	7	,	,	PUNCT
gujaf-137	344	8	25	25	NUM
gujaf-137	344	9	(	(	PUNCT
gujaf-137	344	10	4	4	NUM
gujaf-137	344	11	)	)	PUNCT
gujaf-137	344	12	,	,	PUNCT
gujaf-137	344	13	634	634	NUM
gujaf-137	344	14	-	-	SYM
gujaf-137	344	15	663	663	NUM
gujaf-137	344	16	.	.	PUNCT
gujaf-137	345	1	https://www.inderscienceonline.com/toc/ijea/5/3	https://www.inderscienceonline.com/toc/ijea/5/3	PROPN
gujaf-137	345	2	19	19	NUM
gujaf-137	345	3	sudarman	sudarman	NOUN
gujaf-137	345	4	,	,	PUNCT
gujaf-137	345	5	w.	w.	PROPN
gujaf-137	345	6	a.	a.	PROPN
gujaf-137	345	7	,	,	PUNCT
gujaf-137	345	8	&	&	CCONJ
gujaf-137	345	9	hidayat	hidayat	PROPN
gujaf-137	345	10	,	,	PUNCT
gujaf-137	345	11	w.	w.	PROPN
gujaf-137	345	12	(	(	PUNCT
gujaf-137	345	13	2019	2019	NUM
gujaf-137	345	14	)	)	PUNCT
gujaf-137	345	15	.	.	PUNCT
gujaf-137	346	1	audit	audit	NOUN
gujaf-137	346	2	committee	committee	PROPN
gujaf-137	346	3	and	and	CCONJ
gujaf-137	346	4	earnings	earning	NOUN
gujaf-137	346	5	management	management	NOUN
gujaf-137	346	6	:	:	PUNCT
gujaf-137	346	7	the	the	DET
gujaf-137	346	8	role	role	NOUN
gujaf-137	346	9	of	of	ADP
gujaf-137	346	10	gender	gender	NOUN
gujaf-137	346	11	.	.	PUNCT
gujaf-137	347	1	jurnal	jurnal	ADJ
gujaf-137	347	2	akuntansi	akuntansi	PROPN
gujaf-137	347	3	,	,	PUNCT
gujaf-137	347	4	xxiii(03	xxiii(03	PROPN
gujaf-137	347	5	)	)	PUNCT
gujaf-137	347	6	,	,	PUNCT
gujaf-137	347	7	379	379	NUM
gujaf-137	347	8	-	-	SYM
gujaf-137	347	9	392	392	NUM
gujaf-137	347	10	.	.	PUNCT
gujaf-137	348	1	sunny	sunny	ADJ
gujaf-137	348	2	,	,	PUNCT
gujaf-137	348	3	o.	o.	PROPN
gujaf-137	348	4	t.	t.	PROPN
gujaf-137	348	5	,	,	PUNCT
gujaf-137	348	6	dadang	dadang	PROPN
gujaf-137	348	7	,	,	PUNCT
gujaf-137	348	8	p.	p.	PROPN
gujaf-137	348	9	j.	j.	PROPN
gujaf-137	348	10	,	,	PUNCT
gujaf-137	348	11	&	&	CCONJ
gujaf-137	348	12	subuh	subuh	PROPN
gujaf-137	348	13	,	,	PUNCT
gujaf-137	348	14	h.	h.	PROPN
gujaf-137	348	15	(	(	PUNCT
gujaf-137	348	16	2018	2018	NUM
gujaf-137	348	17	)	)	PUNCT
gujaf-137	348	18	.	.	PUNCT
gujaf-137	349	1	gender	gender	NOUN
gujaf-137	349	2	diversity	diversity	NOUN
gujaf-137	349	3	,	,	PUNCT
gujaf-137	349	4	earnings	earning	NOUN
gujaf-137	349	5	management	management	NOUN
gujaf-137	349	6	practices	practice	NOUN
gujaf-137	349	7	and	and	CCONJ
gujaf-137	349	8	corporate	corporate	ADJ
gujaf-137	349	9	performance	performance	NOUN
gujaf-137	349	10	in	in	ADP
gujaf-137	349	11	nigerian	nigerian	ADJ
gujaf-137	349	12	quoted	quote	VERB
gujaf-137	349	13	firms	firm	NOUN
gujaf-137	349	14	.	.	PUNCT
gujaf-137	350	1	international	international	ADJ
gujaf-137	350	2	journal	journal	PROPN
gujaf-137	350	3	of	of	ADP
gujaf-137	350	4	economics	economic	NOUN
gujaf-137	350	5	,	,	PUNCT
gujaf-137	350	6	commerce	commerce	NOUN
gujaf-137	350	7	and	and	CCONJ
gujaf-137	350	8	management	management	NOUN
gujaf-137	350	9	,	,	PUNCT
gujaf-137	350	10	vi(1	vi(1	NOUN
gujaf-137	350	11	)	)	PUNCT
gujaf-137	350	12	,	,	PUNCT
gujaf-137	350	13	1	1	NUM
gujaf-137	350	14	-	-	SYM
gujaf-137	350	15	14	14	NUM
gujaf-137	350	16	.	.	PUNCT
gujaf-137	351	1	tianshu	tianshu	NOUN
gujaf-137	351	2	,	,	PUNCT
gujaf-137	351	3	q.	q.	PROPN
gujaf-137	351	4	c.	c.	PROPN
gujaf-137	351	5	(	(	PUNCT
gujaf-137	351	6	2018	2018	NUM
gujaf-137	351	7	)	)	PUNCT
gujaf-137	351	8	.	.	PUNCT
gujaf-137	352	1	board	board	NOUN
gujaf-137	352	2	members	member	NOUN
gujaf-137	352	3	with	with	ADP
gujaf-137	352	4	style	style	NOUN
gujaf-137	352	5	:	:	PUNCT
gujaf-137	352	6	the	the	DET
gujaf-137	352	7	effect	effect	NOUN
gujaf-137	352	8	of	of	ADP
gujaf-137	352	9	audit	audit	NOUN
gujaf-137	352	10	committee	committee	NOUN
gujaf-137	352	11	members	member	NOUN
gujaf-137	352	12	and	and	CCONJ
gujaf-137	352	13	their	their	PRON
gujaf-137	352	14	personal	personal	ADJ
gujaf-137	352	15	styles	style	NOUN
gujaf-137	352	16	on	on	ADP
gujaf-137	352	17	financial	financial	ADJ
gujaf-137	352	18	reporting	reporting	NOUN
gujaf-137	352	19	choices	choice	NOUN
gujaf-137	352	20	.	.	PUNCT
gujaf-137	353	1	journal	journal	NOUN
gujaf-137	353	2	of	of	ADP
gujaf-137	353	3	accounting	accounting	NOUN
gujaf-137	353	4	,	,	PUNCT
gujaf-137	353	5	auditing	auditing	NOUN
gujaf-137	353	6	&	&	CCONJ
gujaf-137	353	7	finance	finance	PROPN
gujaf-137	353	8	,	,	PUNCT
gujaf-137	353	9	1–28	1–28	PROPN
gujaf-137	353	10	.	.	PUNCT
gujaf-137	354	1	triki	triki	PROPN
gujaf-137	354	2	,	,	PUNCT
gujaf-137	354	3	s.	s.	PROPN
gujaf-137	354	4	d.	d.	PROPN
gujaf-137	354	5	(	(	PUNCT
gujaf-137	354	6	2018	2018	NUM
gujaf-137	354	7	)	)	PUNCT
gujaf-137	354	8	.	.	PUNCT
gujaf-137	355	1	gender	gender	PROPN
gujaf-137	355	2	diverse	diverse	PROPN
gujaf-137	355	3	board	board	NOUN
gujaf-137	355	4	and	and	CCONJ
gujaf-137	355	5	earnings	earning	NOUN
gujaf-137	355	6	management	management	NOUN
gujaf-137	355	7	:	:	PUNCT
gujaf-137	355	8	evidence	evidence	NOUN
gujaf-137	355	9	from	from	ADP
gujaf-137	355	10	french	french	ADJ
gujaf-137	355	11	listed	list	VERB
gujaf-137	355	12	companies	company	NOUN
gujaf-137	355	13	.	.	PUNCT
gujaf-137	356	1	sustainability	sustainability	NOUN
gujaf-137	356	2	accounting	accounting	NOUN
gujaf-137	356	3	,	,	PUNCT
gujaf-137	356	4	management	management	NOUN
gujaf-137	356	5	and	and	CCONJ
gujaf-137	356	6	policy	policy	NOUN
gujaf-137	356	7	journal	journal	NOUN
gujaf-137	356	8	,	,	PUNCT
gujaf-137	356	9	9	9	NUM
gujaf-137	356	10	(	(	PUNCT
gujaf-137	356	11	3	3	NUM
gujaf-137	356	12	)	)	PUNCT
gujaf-137	356	13	,	,	PUNCT
gujaf-137	356	14	289	289	NUM
gujaf-137	356	15	-	-	SYM
gujaf-137	356	16	312	312	NUM
gujaf-137	356	17	.	.	PUNCT
gujaf-137	356	18	wicaksana	wicaksana	PROPN
gujaf-137	356	19	,	,	PUNCT
gujaf-137	356	20	k.	k.	PROPN
gujaf-137	356	21	a.	a.	PROPN
gujaf-137	356	22	b.	b.	PROPN
gujaf-137	356	23	,	,	PUNCT
gujaf-137	356	24	yuniasih	yuniasih	PROPN
gujaf-137	356	25	,	,	PUNCT
gujaf-137	356	26	n.	n.	PROPN
gujaf-137	356	27	w.	w.	PROPN
gujaf-137	356	28	,	,	PUNCT
gujaf-137	356	29	&	&	CCONJ
gujaf-137	356	30	handayani	handayani	PROPN
gujaf-137	356	31	,	,	PUNCT
gujaf-137	356	32	l.	l.	PROPN
gujaf-137	356	33	n.	n.	PROPN
gujaf-137	356	34	c.	c.	PROPN
gujaf-137	356	35	(	(	PUNCT
gujaf-137	356	36	2017	2017	NUM
gujaf-137	356	37	)	)	PUNCT
gujaf-137	356	38	.	.	PUNCT
gujaf-137	357	1	board	board	NOUN
gujaf-137	357	2	diversity	diversity	NOUN
gujaf-137	357	3	and	and	CCONJ
gujaf-137	357	4	earnings	earning	NOUN
gujaf-137	357	5	management	management	NOUN
gujaf-137	357	6	in	in	ADP
gujaf-137	357	7	companies	company	NOUN
gujaf-137	357	8	listed	list	VERB
gujaf-137	357	9	in	in	ADP
gujaf-137	357	10	indonesian	indonesian	ADJ
gujaf-137	357	11	stock	stock	PROPN
gujaf-137	357	12	exchange	exchange	PROPN
gujaf-137	357	13	.	.	PUNCT
gujaf-137	358	1	international	international	ADJ
gujaf-137	358	2	journal	journal	PROPN
gujaf-137	358	3	of	of	ADP
gujaf-137	358	4	scientific	scientific	ADJ
gujaf-137	358	5	and	and	CCONJ
gujaf-137	358	6	research	research	NOUN
gujaf-137	358	7	publications	publication	NOUN
gujaf-137	358	8	,	,	PUNCT
gujaf-137	358	9	7(12	7(12	NUM
gujaf-137	358	10	)	)	PUNCT
gujaf-137	358	11	,	,	PUNCT
gujaf-137	358	12	382	382	NUM
gujaf-137	358	13	-	-	SYM
gujaf-137	358	14	386	386	NUM
gujaf-137	358	15	.	.	NUM
gujaf-137	358	16	20	20	NUM