id	sid	tid	token	lemma	pos
gujaf-14	1	1	gujaf	gujaf	NOUN
gujaf-14	1	2	:	:	PUNCT
gujaf-14	1	3	gusau	gusau	PROPN
gujaf-14	1	4	journal	journal	NOUN
gujaf-14	1	5	of	of	ADP
gujaf-14	1	6	accounting	accounting	NOUN
gujaf-14	1	7	and	and	CCONJ
gujaf-14	1	8	finance	finance	NOUN
gujaf-14	1	9	,	,	PUNCT
gujaf-14	1	10	vol	vol	NOUN
gujaf-14	1	11	.	.	PUNCT
gujaf-14	2	1	i	i	PRON
gujaf-14	2	2	,	,	PUNCT
gujaf-14	2	3	issue	issue	NOUN
gujaf-14	2	4	1	1	NUM
gujaf-14	2	5	,	,	PUNCT
gujaf-14	2	6	april	april	PROPN
gujaf-14	2	7	,	,	PUNCT
gujaf-14	2	8	2020	2020	NUM
gujaf-14	2	9	issn	issn	VERB
gujaf-14	2	10	2756	2756	NUM
gujaf-14	2	11	-	-	PUNCT
gujaf-14	2	12	665x	665x	NOUN
gujaf-14	2	13	1	1	NUM
gujaf-14	2	14	audit	audit	NOUN
gujaf-14	2	15	quality	quality	NOUN
gujaf-14	2	16	,	,	PUNCT
gujaf-14	2	17	governance	governance	NOUN
gujaf-14	2	18	mechanisms	mechanism	NOUN
gujaf-14	2	19	and	and	CCONJ
gujaf-14	2	20	earnings	earning	NOUN
gujaf-14	2	21	management	management	NOUN
gujaf-14	2	22	of	of	ADP
gujaf-14	2	23	quoted	quote	VERB
gujaf-14	2	24	deposit	deposit	NOUN
gujaf-14	2	25	money	money	NOUN
gujaf-14	2	26	banks	bank	NOUN
gujaf-14	2	27	in	in	ADP
gujaf-14	2	28	nigeria	nigeria	PROPN
gujaf-14	2	29	adamu	adamu	PROPN
gujaf-14	2	30	magaji	magaji	PROPN
gujaf-14	2	31	,	,	PUNCT
gujaf-14	2	32	umar	umar	PROPN
gujaf-14	2	33	farouk	farouk	PROPN
gujaf-14	2	34	abdulkarim	abdulkarim	PROPN
gujaf-14	2	35	&	&	CCONJ
gujaf-14	2	36	aliyu	aliyu	PROPN
gujaf-14	2	37	abubakar	abubakar	PROPN
gujaf-14	2	38	department	department	PROPN
gujaf-14	2	39	of	of	ADP
gujaf-14	2	40	accounting	accounting	PROPN
gujaf-14	2	41	&	&	CCONJ
gujaf-14	2	42	finance	finance	PROPN
gujaf-14	2	43	,	,	PUNCT
gujaf-14	2	44	federal	federal	ADJ
gujaf-14	2	45	university	university	NOUN
gujaf-14	2	46	gusau	gusau	NOUN
gujaf-14	2	47	,	,	PUNCT
gujaf-14	2	48	zamfara	zamfara	PROPN
gujaf-14	2	49	state	state	PROPN
gujaf-14	2	50	+2347066544311	+2347066544311	NOUN
gujaf-14	2	51	,	,	PUNCT
gujaf-14	2	52	+2348069393824	+2348069393824	PRON
gujaf-14	2	53	+2348066434558	+2348066434558	NUM
gujaf-14	2	54	adamszinatu@gmail.com	adamszinatu@gmail.com	X
gujaf-14	2	55	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-14	3	1	aliyunbuba@gmail.com	aliyunbuba@gmail.com	X
gujaf-14	3	2	monday	monday	PROPN
gujaf-14	3	3	samuel	samuel	PROPN
gujaf-14	3	4	okolo	okolo	PROPN
gujaf-14	3	5	control	control	PROPN
gujaf-14	3	6	assurance	assurance	PROPN
gujaf-14	3	7	and	and	CCONJ
gujaf-14	3	8	risk	risk	NOUN
gujaf-14	3	9	management	management	NOUN
gujaf-14	3	10	tropical	tropical	ADJ
gujaf-14	3	11	general	general	ADJ
gujaf-14	3	12	investment	investment	NOUN
gujaf-14	3	13	group	group	NOUN
gujaf-14	3	14	of	of	ADP
gujaf-14	3	15	companies	company	NOUN
gujaf-14	3	16	,	,	PUNCT
gujaf-14	3	17	apapa	apapa	NOUN
gujaf-14	3	18	,	,	PUNCT
gujaf-14	3	19	lagos	lagos	NOUN
gujaf-14	3	20	state	state	NOUN
gujaf-14	3	21	+2348068432185	+2348068432185	NOUN
gujaf-14	3	22	,	,	PUNCT
gujaf-14	3	23	mondaysamuelokolo@gmail.com	mondaysamuelokolo@gmail.com	X
gujaf-14	3	24	lawal	lawal	PROPN
gujaf-14	3	25	ibrahim	ibrahim	PROPN
gujaf-14	3	26	bursery	bursery	PROPN
gujaf-14	3	27	department	department	PROPN
gujaf-14	3	28	,	,	PUNCT
gujaf-14	3	29	finance	finance	PROPN
gujaf-14	3	30	federal	federal	PROPN
gujaf-14	3	31	university	university	PROPN
gujaf-14	3	32	gusau	gusau	PROPN
gujaf-14	3	33	,	,	PUNCT
gujaf-14	3	34	zamfara	zamfara	PROPN
gujaf-14	3	35	state	state	PROPN
gujaf-14	3	36	nigeria	nigeria	PROPN
gujaf-14	3	37	+2348038485754	+2348038485754	NUM
gujaf-14	3	38	,	,	PUNCT
gujaf-14	3	39	lawal649@yahoo.com	lawal649@yahoo.com	X
gujaf-14	3	40	abstract	abstract	ADJ
gujaf-14	3	41	corporate	corporate	ADJ
gujaf-14	3	42	failures	failure	NOUN
gujaf-14	3	43	across	across	ADP
gujaf-14	3	44	the	the	DET
gujaf-14	3	45	globe	globe	NOUN
gujaf-14	3	46	have	have	AUX
gujaf-14	3	47	become	become	VERB
gujaf-14	3	48	an	an	DET
gujaf-14	3	49	issue	issue	NOUN
gujaf-14	3	50	of	of	ADP
gujaf-14	3	51	concern	concern	NOUN
gujaf-14	3	52	for	for	ADP
gujaf-14	3	53	stakeholders	stakeholder	NOUN
gujaf-14	3	54	and	and	CCONJ
gujaf-14	3	55	regulators	regulator	NOUN
gujaf-14	3	56	.	.	PUNCT
gujaf-14	4	1	financial	financial	ADJ
gujaf-14	4	2	reporting	reporting	NOUN
gujaf-14	4	3	scandals	scandal	NOUN
gujaf-14	4	4	that	that	PRON
gujaf-14	4	5	occurred	occur	VERB
gujaf-14	4	6	in	in	ADP
gujaf-14	4	7	oceanic	oceanic	ADJ
gujaf-14	4	8	bank	bank	PROPN
gujaf-14	4	9	,	,	PUNCT
gujaf-14	4	10	intercontinental	intercontinental	PROPN
gujaf-14	4	11	bank	bank	PROPN
gujaf-14	4	12	and	and	CCONJ
gujaf-14	4	13	the	the	DET
gujaf-14	4	14	recent	recent	ADJ
gujaf-14	4	15	bank	bank	NOUN
gujaf-14	4	16	crises	crisis	NOUN
gujaf-14	4	17	of	of	ADP
gujaf-14	4	18	skye	skye	PROPN
gujaf-14	4	19	bank	bank	PROPN
gujaf-14	4	20	in	in	ADP
gujaf-14	4	21	2016	2016	NUM
gujaf-14	4	22	really	really	ADV
gujaf-14	4	23	motivated	motivate	VERB
gujaf-14	4	24	the	the	DET
gujaf-14	4	25	need	need	NOUN
gujaf-14	4	26	for	for	ADP
gujaf-14	4	27	this	this	DET
gujaf-14	4	28	study	study	NOUN
gujaf-14	4	29	.	.	PUNCT
gujaf-14	5	1	the	the	DET
gujaf-14	5	2	study	study	NOUN
gujaf-14	5	3	examines	examine	VERB
gujaf-14	5	4	audit	audit	NOUN
gujaf-14	5	5	quality	quality	NOUN
gujaf-14	5	6	,	,	PUNCT
gujaf-14	5	7	governance	governance	NOUN
gujaf-14	5	8	mechanism	mechanism	NOUN
gujaf-14	5	9	and	and	CCONJ
gujaf-14	5	10	earnings	earning	NOUN
gujaf-14	5	11	management	management	NOUN
gujaf-14	5	12	of	of	ADP
gujaf-14	5	13	listed	list	VERB
gujaf-14	5	14	deposit	deposit	NOUN
gujaf-14	5	15	money	money	NOUN
gujaf-14	5	16	banks	bank	NOUN
gujaf-14	5	17	in	in	ADP
gujaf-14	5	18	nigeria	nigeria	PROPN
gujaf-14	5	19	for	for	ADP
gujaf-14	5	20	the	the	DET
gujaf-14	5	21	period	period	NOUN
gujaf-14	5	22	of	of	ADP
gujaf-14	5	23	eleven	eleven	NUM
gujaf-14	5	24	years	year	NOUN
gujaf-14	5	25	from	from	ADP
gujaf-14	5	26	2009	2009	NUM
gujaf-14	5	27	-	-	SYM
gujaf-14	5	28	2019	2019	NUM
gujaf-14	5	29	.	.	PUNCT
gujaf-14	6	1	the	the	DET
gujaf-14	6	2	population	population	NOUN
gujaf-14	6	3	of	of	ADP
gujaf-14	6	4	the	the	DET
gujaf-14	6	5	study	study	NOUN
gujaf-14	6	6	consists	consist	VERB
gujaf-14	6	7	of	of	ADP
gujaf-14	6	8	all	all	DET
gujaf-14	6	9	the	the	DET
gujaf-14	6	10	14	14	NUM
gujaf-14	6	11	listed	list	VERB
gujaf-14	6	12	deposit	deposit	NOUN
gujaf-14	6	13	money	money	NOUN
gujaf-14	6	14	banks	bank	NOUN
gujaf-14	6	15	in	in	ADP
gujaf-14	6	16	nigeria	nigeria	PROPN
gujaf-14	6	17	as	as	ADP
gujaf-14	6	18	at	at	ADP
gujaf-14	6	19	31st	31st	PROPN
gujaf-14	6	20	december	december	PROPN
gujaf-14	6	21	,	,	PUNCT
gujaf-14	6	22	2019	2019	NUM
gujaf-14	6	23	.	.	PUNCT
gujaf-14	7	1	the	the	DET
gujaf-14	7	2	study	study	NOUN
gujaf-14	7	3	adopted	adopt	VERB
gujaf-14	7	4	expo	expo	ADJ
gujaf-14	7	5	-	-	PUNCT
gujaf-14	7	6	factor	factor	NOUN
gujaf-14	7	7	and	and	CCONJ
gujaf-14	7	8	correlation	correlation	NOUN
gujaf-14	7	9	research	research	NOUN
gujaf-14	7	10	designs	design	NOUN
gujaf-14	7	11	,	,	PUNCT
gujaf-14	7	12	and	and	CCONJ
gujaf-14	7	13	multiple	multiple	ADJ
gujaf-14	7	14	regression	regression	NOUN
gujaf-14	7	15	was	be	AUX
gujaf-14	7	16	employed	employ	VERB
gujaf-14	7	17	as	as	ADP
gujaf-14	7	18	technique	technique	NOUN
gujaf-14	7	19	of	of	ADP
gujaf-14	7	20	data	datum	NOUN
gujaf-14	7	21	analysis	analysis	NOUN
gujaf-14	7	22	.	.	PUNCT
gujaf-14	8	1	the	the	DET
gujaf-14	8	2	findings	finding	NOUN
gujaf-14	8	3	of	of	ADP
gujaf-14	8	4	the	the	DET
gujaf-14	8	5	study	study	NOUN
gujaf-14	8	6	revealed	reveal	VERB
gujaf-14	8	7	that	that	SCONJ
gujaf-14	8	8	audit	audit	NOUN
gujaf-14	8	9	independence	independence	NOUN
gujaf-14	8	10	,	,	PUNCT
gujaf-14	8	11	managerial	managerial	ADJ
gujaf-14	8	12	ownership	ownership	NOUN
gujaf-14	8	13	and	and	CCONJ
gujaf-14	8	14	board	board	NOUN
gujaf-14	8	15	independent	independent	ADJ
gujaf-14	8	16	have	have	VERB
gujaf-14	8	17	significant	significant	ADJ
gujaf-14	8	18	negative	negative	ADJ
gujaf-14	8	19	impact	impact	NOUN
gujaf-14	8	20	on	on	ADP
gujaf-14	8	21	earnings	earning	NOUN
gujaf-14	8	22	management	management	NOUN
gujaf-14	8	23	of	of	ADP
gujaf-14	8	24	quoted	quote	VERB
gujaf-14	8	25	nigerian	nigerian	ADJ
gujaf-14	8	26	banks	bank	NOUN
gujaf-14	8	27	while	while	SCONJ
gujaf-14	8	28	auditor	auditor	NOUN
gujaf-14	8	29	size	size	NOUN
gujaf-14	8	30	and	and	CCONJ
gujaf-14	8	31	audit	audit	NOUN
gujaf-14	8	32	tenure	tenure	NOUN
gujaf-14	8	33	have	have	VERB
gujaf-14	8	34	insignificant	insignificant	ADJ
gujaf-14	8	35	influence	influence	NOUN
gujaf-14	8	36	on	on	ADP
gujaf-14	8	37	earnings	earning	NOUN
gujaf-14	8	38	management	management	NOUN
gujaf-14	8	39	of	of	ADP
gujaf-14	8	40	listed	list	VERB
gujaf-14	8	41	deposit	deposit	NOUN
gujaf-14	8	42	money	money	NOUN
gujaf-14	8	43	banks	bank	NOUN
gujaf-14	8	44	in	in	ADP
gujaf-14	8	45	nigeria	nigeria	PROPN
gujaf-14	8	46	.	.	PUNCT
gujaf-14	9	1	in	in	ADP
gujaf-14	9	2	line	line	NOUN
gujaf-14	9	3	with	with	ADP
gujaf-14	9	4	the	the	DET
gujaf-14	9	5	findings	finding	NOUN
gujaf-14	9	6	,	,	PUNCT
gujaf-14	9	7	the	the	DET
gujaf-14	9	8	study	study	NOUN
gujaf-14	9	9	therefore	therefore	ADV
gujaf-14	9	10	concluded	conclude	VERB
gujaf-14	9	11	that	that	SCONJ
gujaf-14	9	12	audit	audit	NOUN
gujaf-14	9	13	independence	independence	NOUN
gujaf-14	9	14	,	,	PUNCT
gujaf-14	9	15	managerial	managerial	ADJ
gujaf-14	9	16	ownership	ownership	NOUN
gujaf-14	9	17	and	and	CCONJ
gujaf-14	9	18	board	board	NOUN
gujaf-14	9	19	independence	independence	NOUN
gujaf-14	9	20	have	have	VERB
gujaf-14	9	21	significant	significant	ADJ
gujaf-14	9	22	negative	negative	ADJ
gujaf-14	9	23	impact	impact	NOUN
gujaf-14	9	24	on	on	ADP
gujaf-14	9	25	earnings	earning	NOUN
gujaf-14	9	26	management	management	NOUN
gujaf-14	9	27	of	of	ADP
gujaf-14	9	28	banks	bank	NOUN
gujaf-14	9	29	in	in	ADP
gujaf-14	9	30	nigeria	nigeria	PROPN
gujaf-14	9	31	while	while	SCONJ
gujaf-14	9	32	audit	audit	NOUN
gujaf-14	9	33	firm	firm	ADJ
gujaf-14	9	34	size	size	NOUN
gujaf-14	9	35	and	and	CCONJ
gujaf-14	9	36	audit	audit	NOUN
gujaf-14	9	37	tenure	tenure	NOUN
gujaf-14	9	38	have	have	VERB
gujaf-14	9	39	no	no	DET
gujaf-14	9	40	significant	significant	ADJ
gujaf-14	9	41	impact	impact	NOUN
gujaf-14	9	42	on	on	ADP
gujaf-14	9	43	earnings	earning	NOUN
gujaf-14	9	44	management	management	NOUN
gujaf-14	9	45	of	of	ADP
gujaf-14	9	46	listed	list	VERB
gujaf-14	9	47	deposit	deposit	NOUN
gujaf-14	9	48	money	money	NOUN
gujaf-14	9	49	banks	bank	NOUN
gujaf-14	9	50	in	in	ADP
gujaf-14	9	51	nigeria	nigeria	PROPN
gujaf-14	9	52	.	.	PUNCT
gujaf-14	10	1	it	it	PRON
gujaf-14	10	2	is	be	AUX
gujaf-14	10	3	therefore	therefore	ADV
gujaf-14	10	4	recommended	recommend	VERB
gujaf-14	10	5	that	that	SCONJ
gujaf-14	10	6	nigeria	nigeria	PROPN
gujaf-14	10	7	listed	list	VERB
gujaf-14	10	8	deposit	deposit	NOUN
gujaf-14	10	9	money	money	NOUN
gujaf-14	10	10	banks	bank	NOUN
gujaf-14	10	11	should	should	AUX
gujaf-14	10	12	maintain	maintain	VERB
gujaf-14	10	13	the	the	DET
gujaf-14	10	14	audit	audit	NOUN
gujaf-14	10	15	fees	fee	NOUN
gujaf-14	10	16	they	they	PRON
gujaf-14	10	17	are	be	AUX
gujaf-14	10	18	paying	pay	VERB
gujaf-14	10	19	to	to	ADP
gujaf-14	10	20	the	the	DET
gujaf-14	10	21	audit	audit	NOUN
gujaf-14	10	22	firm	firm	NOUN
gujaf-14	10	23	or	or	CCONJ
gujaf-14	10	24	increase	increase	VERB
gujaf-14	10	25	it	it	PRON
gujaf-14	10	26	as	as	ADP
gujaf-14	10	27	any	any	DET
gujaf-14	10	28	attempt	attempt	NOUN
gujaf-14	10	29	to	to	PART
gujaf-14	10	30	reduce	reduce	VERB
gujaf-14	10	31	the	the	DET
gujaf-14	10	32	audit	audit	NOUN
gujaf-14	10	33	fees	fee	NOUN
gujaf-14	10	34	can	can	AUX
gujaf-14	10	35	increase	increase	VERB
gujaf-14	10	36	earnings	earning	NOUN
gujaf-14	10	37	management	management	NOUN
gujaf-14	10	38	.	.	PUNCT
gujaf-14	11	1	however	however	ADV
gujaf-14	11	2	managerial	managerial	ADJ
gujaf-14	11	3	shareholding	shareholding	NOUN
gujaf-14	11	4	should	should	AUX
gujaf-14	11	5	be	be	AUX
gujaf-14	11	6	increase	increase	NOUN
gujaf-14	11	7	as	as	SCONJ
gujaf-14	11	8	it	it	PRON
gujaf-14	11	9	will	will	AUX
gujaf-14	11	10	reduce	reduce	VERB
gujaf-14	11	11	earnings	earning	NOUN
gujaf-14	11	12	management	management	NOUN
gujaf-14	11	13	and	and	CCONJ
gujaf-14	11	14	also	also	ADV
gujaf-14	11	15	board	board	VERB
gujaf-14	11	16	independent	independent	ADJ
gujaf-14	11	17	directors	director	NOUN
gujaf-14	11	18	on	on	ADP
gujaf-14	11	19	the	the	DET
gujaf-14	11	20	board	board	NOUN
gujaf-14	11	21	should	should	AUX
gujaf-14	11	22	be	be	AUX
gujaf-14	11	23	increased	increase	VERB
gujaf-14	11	24	from	from	ADP
gujaf-14	11	25	minimum	minimum	NOUN
gujaf-14	11	26	of	of	ADP
gujaf-14	11	27	two	two	NUM
gujaf-14	11	28	as	as	SCONJ
gujaf-14	11	29	it	it	PRON
gujaf-14	11	30	will	will	AUX
gujaf-14	11	31	reduce	reduce	VERB
gujaf-14	11	32	earnings	earning	NOUN
gujaf-14	11	33	management	management	NOUN
gujaf-14	11	34	of	of	ADP
gujaf-14	11	35	listed	list	VERB
gujaf-14	11	36	deposit	deposit	NOUN
gujaf-14	11	37	money	money	NOUN
gujaf-14	11	38	banks	bank	NOUN
gujaf-14	11	39	in	in	ADP
gujaf-14	11	40	nigeria	nigeria	PROPN
gujaf-14	11	41	on	on	ADP
gujaf-14	11	42	the	the	DET
gujaf-14	11	43	other	other	ADJ
gujaf-14	11	44	hand	hand	NOUN
gujaf-14	11	45	there	there	PRON
gujaf-14	11	46	is	be	VERB
gujaf-14	11	47	no	no	DET
gujaf-14	11	48	significant	significant	ADJ
gujaf-14	11	49	impact	impact	NOUN
gujaf-14	11	50	between	between	ADP
gujaf-14	11	51	audit	audit	NOUN
gujaf-14	11	52	firm	firm	ADJ
gujaf-14	11	53	tenure	tenure	NOUN
gujaf-14	11	54	and	and	CCONJ
gujaf-14	11	55	audit	audit	NOUN
gujaf-14	11	56	firm	firm	ADJ
gujaf-14	11	57	size	size	NOUN
gujaf-14	11	58	on	on	ADP
gujaf-14	11	59	earnings	earning	NOUN
gujaf-14	11	60	management	management	NOUN
gujaf-14	11	61	of	of	ADP
gujaf-14	11	62	listed	list	VERB
gujaf-14	11	63	deposit	deposit	NOUN
gujaf-14	11	64	money	money	NOUN
gujaf-14	11	65	banks	bank	NOUN
gujaf-14	11	66	in	in	ADP
gujaf-14	11	67	nigeria	nigeria	PROPN
gujaf-14	11	68	.	.	PUNCT
gujaf-14	12	1	for	for	ADP
gujaf-14	12	2	audit	audit	NOUN
gujaf-14	12	3	firm	firm	NOUN
gujaf-14	12	4	size	size	NOUN
gujaf-14	12	5	the	the	DET
gujaf-14	12	6	study	study	NOUN
gujaf-14	12	7	recommended	recommend	VERB
gujaf-14	12	8	that	that	SCONJ
gujaf-14	12	9	local	local	ADJ
gujaf-14	12	10	audit	audit	NOUN
gujaf-14	12	11	firms	firm	NOUN
gujaf-14	12	12	should	should	AUX
gujaf-14	12	13	be	be	AUX
gujaf-14	12	14	used	use	VERB
gujaf-14	12	15	instead	instead	ADV
gujaf-14	12	16	of	of	ADP
gujaf-14	12	17	the	the	DET
gujaf-14	12	18	big	big	ADJ
gujaf-14	12	19	4	4	NUM
gujaf-14	12	20	as	as	ADP
gujaf-14	12	21	the	the	DET
gujaf-14	12	22	size	size	NOUN
gujaf-14	12	23	mailto:adamszinatu@gmail.com	mailto:adamszinatu@gmail.com	PROPN
gujaf-14	13	1	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-14	13	2	mailto:aliyunbuba@gmail.com	mailto:aliyunbuba@gmail.com	PROPN
gujaf-14	13	3	mailto:mondaysamuelokolo@gmail.com	mailto:mondaysamuelokolo@gmail.com	PROPN
gujaf-14	13	4	https://doi.org/10.57233/gujaf.v1i1.14	https://doi.org/10.57233/gujaf.v1i1.14	NOUN
gujaf-14	13	5	gujaf	gujaf	NOUN
gujaf-14	13	6	:	:	PUNCT
gujaf-14	13	7	gusau	gusau	PROPN
gujaf-14	13	8	journal	journal	NOUN
gujaf-14	13	9	of	of	ADP
gujaf-14	13	10	accounting	accounting	NOUN
gujaf-14	13	11	and	and	CCONJ
gujaf-14	13	12	finance	finance	NOUN
gujaf-14	13	13	,	,	PUNCT
gujaf-14	13	14	vol	vol	NOUN
gujaf-14	13	15	.	.	PUNCT
gujaf-14	14	1	i	i	PRON
gujaf-14	14	2	,	,	PUNCT
gujaf-14	14	3	issue	issue	NOUN
gujaf-14	14	4	1	1	NUM
gujaf-14	14	5	,	,	PUNCT
gujaf-14	14	6	april	april	PROPN
gujaf-14	14	7	,	,	PUNCT
gujaf-14	14	8	2020	2020	NUM
gujaf-14	14	9	issn	issn	VERB
gujaf-14	14	10	2756	2756	NUM
gujaf-14	14	11	-	-	PUNCT
gujaf-14	14	12	665x	665x	NOUN
gujaf-14	14	13	2	2	NUM
gujaf-14	14	14	have	have	VERB
gujaf-14	14	15	no	no	DET
gujaf-14	14	16	effect	effect	NOUN
gujaf-14	14	17	on	on	ADP
gujaf-14	14	18	earnings	earning	NOUN
gujaf-14	14	19	management	management	NOUN
gujaf-14	14	20	.	.	PUNCT
gujaf-14	15	1	also	also	ADV
gujaf-14	15	2	the	the	DET
gujaf-14	15	3	study	study	NOUN
gujaf-14	15	4	recommended	recommend	VERB
gujaf-14	15	5	that	that	SCONJ
gujaf-14	15	6	for	for	ADP
gujaf-14	15	7	audit	audit	NOUN
gujaf-14	15	8	tenure	tenure	NOUN
gujaf-14	15	9	the	the	DET
gujaf-14	15	10	bank	bank	NOUN
gujaf-14	15	11	should	should	AUX
gujaf-14	15	12	maintain	maintain	VERB
gujaf-14	15	13	its	its	PRON
gujaf-14	15	14	audit	audit	NOUN
gujaf-14	15	15	tenure	tenure	NOUN
gujaf-14	15	16	as	as	SCONJ
gujaf-14	15	17	it	it	PRON
gujaf-14	15	18	does	do	AUX
gujaf-14	15	19	not	not	PART
gujaf-14	15	20	have	have	VERB
gujaf-14	15	21	any	any	DET
gujaf-14	15	22	influence	influence	NOUN
gujaf-14	15	23	on	on	ADP
gujaf-14	15	24	earnings	earning	NOUN
gujaf-14	15	25	management	management	NOUN
gujaf-14	15	26	.	.	PUNCT
gujaf-14	16	1	keywords	keyword	NOUN
gujaf-14	16	2	:	:	PUNCT
gujaf-14	16	3	audit	audit	NOUN
gujaf-14	16	4	quality	quality	NOUN
gujaf-14	16	5	,	,	PUNCT
gujaf-14	16	6	governance	governance	NOUN
gujaf-14	16	7	mechanisms	mechanism	NOUN
gujaf-14	16	8	,	,	PUNCT
gujaf-14	16	9	earnings	earning	NOUN
gujaf-14	16	10	management	management	NOUN
gujaf-14	16	11	,	,	PUNCT
gujaf-14	16	12	deposit	deposit	NOUN
gujaf-14	16	13	money	money	NOUN
gujaf-14	16	14	banks	bank	NOUN
gujaf-14	16	15	1	1	NUM
gujaf-14	16	16	.	.	PUNCT
gujaf-14	17	1	introduction	introduction	NOUN
gujaf-14	17	2	with	with	ADP
gujaf-14	17	3	the	the	DET
gujaf-14	17	4	increase	increase	NOUN
gujaf-14	17	5	and	and	CCONJ
gujaf-14	17	6	growth	growth	NOUN
gujaf-14	17	7	in	in	ADP
gujaf-14	17	8	business	business	NOUN
gujaf-14	17	9	and	and	CCONJ
gujaf-14	17	10	commercial	commercial	ADJ
gujaf-14	17	11	activities	activity	NOUN
gujaf-14	17	12	across	across	ADP
gujaf-14	17	13	the	the	DET
gujaf-14	17	14	globe	globe	NOUN
gujaf-14	17	15	,	,	PUNCT
gujaf-14	17	16	it	it	PRON
gujaf-14	17	17	becomes	become	VERB
gujaf-14	17	18	necessary	necessary	ADJ
gujaf-14	17	19	for	for	SCONJ
gujaf-14	17	20	owners	owner	NOUN
gujaf-14	17	21	of	of	ADP
gujaf-14	17	22	businesses	business	NOUN
gujaf-14	17	23	to	to	PART
gujaf-14	17	24	entrust	entrust	VERB
gujaf-14	17	25	their	their	PRON
gujaf-14	17	26	investments	investment	NOUN
gujaf-14	17	27	into	into	ADP
gujaf-14	17	28	the	the	DET
gujaf-14	17	29	hands	hand	NOUN
gujaf-14	17	30	of	of	ADP
gujaf-14	17	31	managers	manager	NOUN
gujaf-14	17	32	who	who	PRON
gujaf-14	17	33	manage	manage	VERB
gujaf-14	17	34	the	the	DET
gujaf-14	17	35	business	business	NOUN
gujaf-14	17	36	on	on	ADP
gujaf-14	17	37	their	their	PRON
gujaf-14	17	38	behalf	behalf	NOUN
gujaf-14	17	39	and	and	CCONJ
gujaf-14	17	40	in	in	ADP
gujaf-14	17	41	their	their	PRON
gujaf-14	17	42	best	good	ADJ
gujaf-14	17	43	interest	interest	NOUN
gujaf-14	17	44	.	.	PUNCT
gujaf-14	18	1	this	this	DET
gujaf-14	18	2	contractual	contractual	ADJ
gujaf-14	18	3	relationship	relationship	NOUN
gujaf-14	18	4	between	between	ADP
gujaf-14	18	5	owners	owner	NOUN
gujaf-14	18	6	and	and	CCONJ
gujaf-14	18	7	managers	manager	NOUN
gujaf-14	18	8	has	have	AUX
gujaf-14	18	9	given	give	VERB
gujaf-14	18	10	rise	rise	NOUN
gujaf-14	18	11	to	to	ADP
gujaf-14	18	12	discretionary	discretionary	ADJ
gujaf-14	18	13	behavior	behavior	NOUN
gujaf-14	18	14	of	of	ADP
gujaf-14	18	15	management	management	NOUN
gujaf-14	18	16	(	(	PUNCT
gujaf-14	18	17	earnings	earning	NOUN
gujaf-14	18	18	management	management	NOUN
gujaf-14	18	19	)	)	PUNCT
gujaf-14	18	20	.	.	PUNCT
gujaf-14	19	1	nigeria	nigeria	PROPN
gujaf-14	19	2	has	have	AUX
gujaf-14	19	3	experience	experience	VERB
gujaf-14	19	4	corporate	corporate	ADJ
gujaf-14	19	5	failures	failure	NOUN
gujaf-14	19	6	in	in	ADP
gujaf-14	19	7	2009	2009	NUM
gujaf-14	19	8	,	,	PUNCT
gujaf-14	19	9	where	where	SCONJ
gujaf-14	19	10	banks	bank	NOUN
gujaf-14	19	11	such	such	ADJ
gujaf-14	19	12	as	as	ADP
gujaf-14	19	13	oceanic	oceanic	ADJ
gujaf-14	19	14	bank	bank	NOUN
gujaf-14	19	15	,	,	PUNCT
gujaf-14	19	16	intercontinental	intercontinental	ADJ
gujaf-14	19	17	among	among	ADP
gujaf-14	19	18	others	other	NOUN
gujaf-14	19	19	were	be	AUX
gujaf-14	19	20	in	in	ADP
gujaf-14	19	21	distress	distress	NOUN
gujaf-14	19	22	despite	despite	SCONJ
gujaf-14	19	23	reporting	report	VERB
gujaf-14	19	24	high	high	ADJ
gujaf-14	19	25	profit	profit	NOUN
gujaf-14	19	26	and	and	CCONJ
gujaf-14	19	27	statutory	statutory	ADJ
gujaf-14	19	28	audit	audit	NOUN
gujaf-14	19	29	by	by	ADP
gujaf-14	19	30	big	big	ADJ
gujaf-14	19	31	audit	audit	NOUN
gujaf-14	19	32	firms	firm	NOUN
gujaf-14	19	33	.	.	PUNCT
gujaf-14	20	1	recently	recently	ADV
gujaf-14	20	2	,	,	PUNCT
gujaf-14	20	3	what	what	PRON
gujaf-14	20	4	motivated	motivate	VERB
gujaf-14	20	5	this	this	DET
gujaf-14	20	6	study	study	NOUN
gujaf-14	20	7	was	be	AUX
gujaf-14	20	8	actually	actually	ADV
gujaf-14	20	9	what	what	PRON
gujaf-14	20	10	happened	happen	VERB
gujaf-14	20	11	in	in	ADP
gujaf-14	20	12	skye	skye	PROPN
gujaf-14	20	13	bank	bank	PROPN
gujaf-14	20	14	nigeria	nigeria	PROPN
gujaf-14	20	15	plc	plc	PROPN
gujaf-14	20	16	in	in	ADP
gujaf-14	20	17	2016	2016	NUM
gujaf-14	20	18	where	where	SCONJ
gujaf-14	20	19	the	the	DET
gujaf-14	20	20	central	central	ADJ
gujaf-14	20	21	bank	bank	PROPN
gujaf-14	20	22	of	of	ADP
gujaf-14	20	23	nigeria	nigeria	PROPN
gujaf-14	20	24	(	(	PUNCT
gujaf-14	20	25	cbn	cbn	PROPN
gujaf-14	20	26	)	)	PUNCT
gujaf-14	20	27	ordered	order	VERB
gujaf-14	20	28	for	for	ADP
gujaf-14	20	29	the	the	DET
gujaf-14	20	30	change	change	NOUN
gujaf-14	20	31	of	of	ADP
gujaf-14	20	32	directors	director	NOUN
gujaf-14	20	33	and	and	CCONJ
gujaf-14	20	34	top	top	ADJ
gujaf-14	20	35	management	management	NOUN
gujaf-14	20	36	of	of	ADP
gujaf-14	20	37	skye	skye	PROPN
gujaf-14	20	38	bank	bank	PROPN
gujaf-14	20	39	nig	nig	PROPN
gujaf-14	20	40	plc	plc	PROPN
gujaf-14	20	41	,	,	PUNCT
gujaf-14	20	42	and	and	CCONJ
gujaf-14	20	43	it	it	PRON
gujaf-14	20	44	is	be	AUX
gujaf-14	20	45	believed	believe	VERB
gujaf-14	20	46	that	that	SCONJ
gujaf-14	20	47	the	the	DET
gujaf-14	20	48	central	central	ADJ
gujaf-14	20	49	bank	bank	PROPN
gujaf-14	20	50	of	of	ADP
gujaf-14	20	51	nigeria	nigeria	PROPN
gujaf-14	20	52	(	(	PUNCT
gujaf-14	20	53	cbn	cbn	PROPN
gujaf-14	20	54	)	)	PUNCT
gujaf-14	20	55	as	as	ADP
gujaf-14	20	56	a	a	DET
gujaf-14	20	57	regulatory	regulatory	ADJ
gujaf-14	20	58	body	body	NOUN
gujaf-14	20	59	will	will	AUX
gujaf-14	20	60	not	not	PART
gujaf-14	20	61	for	for	ADP
gujaf-14	20	62	no	no	DET
gujaf-14	20	63	reason	reason	NOUN
gujaf-14	20	64	ordered	order	VERB
gujaf-14	20	65	for	for	ADP
gujaf-14	20	66	the	the	DET
gujaf-14	20	67	change	change	NOUN
gujaf-14	20	68	of	of	ADP
gujaf-14	20	69	directors	director	NOUN
gujaf-14	20	70	and	and	CCONJ
gujaf-14	20	71	top	top	ADJ
gujaf-14	20	72	management	management	NOUN
gujaf-14	20	73	of	of	ADP
gujaf-14	20	74	a	a	DET
gujaf-14	20	75	bank	bank	NOUN
gujaf-14	20	76	.	.	PUNCT
gujaf-14	21	1	though	though	SCONJ
gujaf-14	21	2	the	the	DET
gujaf-14	21	3	central	central	ADJ
gujaf-14	21	4	bank	bank	PROPN
gujaf-14	21	5	of	of	ADP
gujaf-14	21	6	nigeria	nigeria	PROPN
gujaf-14	21	7	publicly	publicly	ADV
gujaf-14	21	8	declare	declare	VERB
gujaf-14	21	9	that	that	SCONJ
gujaf-14	21	10	sky	sky	NOUN
gujaf-14	21	11	bank	bank	NOUN
gujaf-14	21	12	is	be	AUX
gujaf-14	21	13	not	not	PART
gujaf-14	21	14	in	in	ADP
gujaf-14	21	15	distress	distress	NOUN
gujaf-14	21	16	.	.	PUNCT
gujaf-14	22	1	this	this	PRON
gujaf-14	22	2	depicted	depict	VERB
gujaf-14	22	3	that	that	SCONJ
gujaf-14	22	4	skye	skye	PROPN
gujaf-14	22	5	bank	bank	PROPN
gujaf-14	22	6	was	be	AUX
gujaf-14	22	7	in	in	ADP
gujaf-14	22	8	a	a	DET
gujaf-14	22	9	serious	serious	ADJ
gujaf-14	22	10	crisis	crisis	NOUN
gujaf-14	22	11	before	before	SCONJ
gujaf-14	22	12	the	the	DET
gujaf-14	22	13	central	central	ADJ
gujaf-14	22	14	bank	bank	PROPN
gujaf-14	22	15	of	of	ADP
gujaf-14	22	16	nigeria	nigeria	PROPN
gujaf-14	22	17	have	have	VERB
gujaf-14	22	18	to	to	PART
gujaf-14	22	19	intervene	intervene	VERB
gujaf-14	22	20	.	.	PUNCT
gujaf-14	23	1	this	this	PRON
gujaf-14	23	2	caught	catch	VERB
gujaf-14	23	3	my	my	PRON
gujaf-14	23	4	attention	attention	NOUN
gujaf-14	23	5	and	and	CCONJ
gujaf-14	23	6	also	also	ADV
gujaf-14	23	7	considering	consider	VERB
gujaf-14	23	8	what	what	PRON
gujaf-14	23	9	happen	happen	VERB
gujaf-14	23	10	to	to	ADP
gujaf-14	23	11	oceanic	oceanic	ADJ
gujaf-14	23	12	bank	bank	PROPN
gujaf-14	23	13	and	and	CCONJ
gujaf-14	23	14	others	other	NOUN
gujaf-14	23	15	in	in	ADP
gujaf-14	23	16	2009	2009	NUM
gujaf-14	23	17	,	,	PUNCT
gujaf-14	23	18	before	before	SCONJ
gujaf-14	23	19	the	the	DET
gujaf-14	23	20	central	central	ADJ
gujaf-14	23	21	bank	bank	PROPN
gujaf-14	23	22	of	of	ADP
gujaf-14	23	23	nigeria	nigeria	PROPN
gujaf-14	23	24	intervened	intervene	VERB
gujaf-14	23	25	.	.	PUNCT
gujaf-14	24	1	managers	manager	NOUN
gujaf-14	24	2	discretionary	discretionary	ADJ
gujaf-14	24	3	behavior	behavior	NOUN
gujaf-14	24	4	known	know	VERB
gujaf-14	24	5	as	as	ADP
gujaf-14	24	6	earnings	earning	NOUN
gujaf-14	24	7	management	management	NOUN
gujaf-14	24	8	;	;	PUNCT
gujaf-14	24	9	income	income	NOUN
gujaf-14	24	10	smoothening	smoothening	NOUN
gujaf-14	24	11	,	,	PUNCT
gujaf-14	24	12	creative	creative	ADJ
gujaf-14	24	13	accounting	accounting	NOUN
gujaf-14	24	14	or	or	CCONJ
gujaf-14	24	15	window	window	NOUN
gujaf-14	24	16	dressing	dressing	NOUN
gujaf-14	24	17	may	may	AUX
gujaf-14	24	18	lead	lead	VERB
gujaf-14	24	19	to	to	ADP
gujaf-14	24	20	conflict	conflict	NOUN
gujaf-14	24	21	of	of	ADP
gujaf-14	24	22	interest	interest	NOUN
gujaf-14	24	23	and	and	CCONJ
gujaf-14	24	24	consequently	consequently	ADV
gujaf-14	24	25	earnings	earning	NOUN
gujaf-14	24	26	management	management	NOUN
gujaf-14	24	27	to	to	PART
gujaf-14	24	28	cause	cause	VERB
gujaf-14	24	29	erosion	erosion	NOUN
gujaf-14	24	30	in	in	ADP
gujaf-14	24	31	earnings	earning	NOUN
gujaf-14	24	32	quality	quality	NOUN
gujaf-14	24	33	thereby	thereby	ADV
gujaf-14	24	34	rendering	render	VERB
gujaf-14	24	35	financial	financial	ADJ
gujaf-14	24	36	reporting	reporting	NOUN
gujaf-14	24	37	quality	quality	NOUN
gujaf-14	24	38	to	to	ADP
gujaf-14	24	39	illusion	illusion	VERB
gujaf-14	24	40	(	(	PUNCT
gujaf-14	24	41	levitt	levitt	PROPN
gujaf-14	24	42	,	,	PUNCT
gujaf-14	24	43	1998	1998	NUM
gujaf-14	24	44	)	)	PUNCT
gujaf-14	24	45	.	.	PUNCT
gujaf-14	25	1	earnings	earning	NOUN
gujaf-14	25	2	management	management	NOUN
gujaf-14	25	3	is	be	AUX
gujaf-14	25	4	a	a	DET
gujaf-14	25	5	purposeful	purposeful	ADJ
gujaf-14	25	6	intervention	intervention	NOUN
gujaf-14	25	7	in	in	ADP
gujaf-14	25	8	the	the	DET
gujaf-14	25	9	external	external	ADJ
gujaf-14	25	10	financial	financial	ADJ
gujaf-14	25	11	reporting	reporting	NOUN
gujaf-14	25	12	process	process	NOUN
gujaf-14	25	13	with	with	ADP
gujaf-14	25	14	the	the	DET
gujaf-14	25	15	intent	intent	NOUN
gujaf-14	25	16	of	of	ADP
gujaf-14	25	17	obtaining	obtain	VERB
gujaf-14	25	18	some	some	DET
gujaf-14	25	19	private	private	ADJ
gujaf-14	25	20	gain	gain	NOUN
gujaf-14	25	21	(	(	PUNCT
gujaf-14	25	22	schipper	schipper	NOUN
gujaf-14	25	23	,	,	PUNCT
gujaf-14	25	24	1989	1989	NUM
gujaf-14	25	25	)	)	PUNCT
gujaf-14	25	26	.	.	PUNCT
gujaf-14	26	1	hussainey	hussainey	NOUN
gujaf-14	26	2	(	(	PUNCT
gujaf-14	26	3	2009	2009	NUM
gujaf-14	26	4	)	)	PUNCT
gujaf-14	26	5	claimed	claim	VERB
gujaf-14	26	6	that	that	SCONJ
gujaf-14	26	7	earnings	earning	NOUN
gujaf-14	26	8	management	management	NOUN
gujaf-14	26	9	means	mean	VERB
gujaf-14	26	10	managers	manager	NOUN
gujaf-14	26	11	manipulating	manipulate	VERB
gujaf-14	26	12	financial	financial	ADJ
gujaf-14	26	13	reports	report	NOUN
gujaf-14	26	14	in	in	ADP
gujaf-14	26	15	order	order	NOUN
gujaf-14	26	16	to	to	PART
gujaf-14	26	17	produce	produce	VERB
gujaf-14	26	18	a	a	DET
gujaf-14	26	19	good	good	ADJ
gujaf-14	26	20	image	image	NOUN
gujaf-14	26	21	of	of	ADP
gujaf-14	26	22	themselves	themselves	PRON
gujaf-14	26	23	and	and	CCONJ
gujaf-14	26	24	the	the	DET
gujaf-14	26	25	firms	firm	NOUN
gujaf-14	26	26	they	they	PRON
gujaf-14	26	27	manage	manage	VERB
gujaf-14	26	28	.	.	PUNCT
gujaf-14	27	1	in	in	ADP
gujaf-14	27	2	order	order	NOUN
gujaf-14	27	3	to	to	PART
gujaf-14	27	4	curtail	curtail	VERB
gujaf-14	27	5	management	management	NOUN
gujaf-14	27	6	discretionary	discretionary	ADJ
gujaf-14	27	7	behavior	behavior	NOUN
gujaf-14	27	8	,	,	PUNCT
gujaf-14	27	9	there	there	PRON
gujaf-14	27	10	is	be	VERB
gujaf-14	27	11	need	need	NOUN
gujaf-14	27	12	for	for	SCONJ
gujaf-14	27	13	the	the	DET
gujaf-14	27	14	principal	principal	NOUN
gujaf-14	27	15	to	to	PART
gujaf-14	27	16	engage	engage	VERB
gujaf-14	27	17	a	a	DET
gujaf-14	27	18	monitoring	monitoring	NOUN
gujaf-14	27	19	mechanism	mechanism	NOUN
gujaf-14	27	20	that	that	PRON
gujaf-14	27	21	will	will	AUX
gujaf-14	27	22	monitor	monitor	VERB
gujaf-14	27	23	and	and	CCONJ
gujaf-14	27	24	checkmate	checkmate	VERB
gujaf-14	27	25	earnings	earning	NOUN
gujaf-14	27	26	management	management	NOUN
gujaf-14	27	27	.	.	PUNCT
gujaf-14	28	1	one	one	NUM
gujaf-14	28	2	of	of	ADP
gujaf-14	28	3	such	such	ADJ
gujaf-14	28	4	monitoring	monitoring	NOUN
gujaf-14	28	5	mechanism	mechanism	NOUN
gujaf-14	28	6	is	be	AUX
gujaf-14	28	7	audit	audit	NOUN
gujaf-14	28	8	quality	quality	NOUN
gujaf-14	28	9	.	.	PUNCT
gujaf-14	29	1	the	the	DET
gujaf-14	29	2	banking	banking	NOUN
gujaf-14	29	3	sector	sector	NOUN
gujaf-14	29	4	in	in	ADP
gujaf-14	29	5	nigeria	nigeria	PROPN
gujaf-14	29	6	play	play	VERB
gujaf-14	29	7	a	a	DET
gujaf-14	29	8	major	major	ADJ
gujaf-14	29	9	role	role	NOUN
gujaf-14	29	10	in	in	ADP
gujaf-14	29	11	growth	growth	NOUN
gujaf-14	29	12	and	and	CCONJ
gujaf-14	29	13	development	development	NOUN
gujaf-14	29	14	of	of	ADP
gujaf-14	29	15	nigeria	nigeria	PROPN
gujaf-14	29	16	economy	economy	NOUN
gujaf-14	29	17	,	,	PUNCT
gujaf-14	29	18	it	it	PRON
gujaf-14	29	19	is	be	AUX
gujaf-14	29	20	a	a	DET
gujaf-14	29	21	sector	sector	NOUN
gujaf-14	29	22	that	that	PRON
gujaf-14	29	23	serves	serve	VERB
gujaf-14	29	24	as	as	ADP
gujaf-14	29	25	an	an	DET
gujaf-14	29	26	intermediary	intermediary	NOUN
gujaf-14	29	27	between	between	ADP
gujaf-14	29	28	lenders	lender	NOUN
gujaf-14	29	29	and	and	CCONJ
gujaf-14	29	30	gujaf	gujaf	NOUN
gujaf-14	29	31	:	:	PUNCT
gujaf-14	29	32	gusau	gusau	PROPN
gujaf-14	29	33	journal	journal	NOUN
gujaf-14	29	34	of	of	ADP
gujaf-14	29	35	accounting	accounting	NOUN
gujaf-14	29	36	and	and	CCONJ
gujaf-14	29	37	finance	finance	NOUN
gujaf-14	29	38	,	,	PUNCT
gujaf-14	29	39	vol	vol	NOUN
gujaf-14	29	40	.	.	PUNCT
gujaf-14	30	1	i	i	PRON
gujaf-14	30	2	,	,	PUNCT
gujaf-14	30	3	issue	issue	NOUN
gujaf-14	30	4	1	1	NUM
gujaf-14	30	5	,	,	PUNCT
gujaf-14	30	6	april	april	PROPN
gujaf-14	30	7	,	,	PUNCT
gujaf-14	30	8	2020	2020	NUM
gujaf-14	30	9	issn	issn	VERB
gujaf-14	30	10	2756	2756	NUM
gujaf-14	30	11	-	-	PUNCT
gujaf-14	30	12	665x	665x	NOUN
gujaf-14	30	13	3	3	NUM
gujaf-14	30	14	borrowers	borrower	NOUN
gujaf-14	30	15	of	of	ADP
gujaf-14	30	16	funds	fund	NOUN
gujaf-14	30	17	.	.	PUNCT
gujaf-14	31	1	any	any	DET
gujaf-14	31	2	economy	economy	NOUN
gujaf-14	31	3	that	that	PRON
gujaf-14	31	4	must	must	AUX
gujaf-14	31	5	grow	grow	VERB
gujaf-14	31	6	and	and	CCONJ
gujaf-14	31	7	develop	develop	VERB
gujaf-14	31	8	must	must	AUX
gujaf-14	31	9	encourage	encourage	VERB
gujaf-14	31	10	investment	investment	NOUN
gujaf-14	31	11	across	across	ADP
gujaf-14	31	12	the	the	DET
gujaf-14	31	13	country	country	NOUN
gujaf-14	31	14	and	and	CCONJ
gujaf-14	31	15	the	the	DET
gujaf-14	31	16	only	only	ADJ
gujaf-14	31	17	way	way	NOUN
gujaf-14	31	18	to	to	PART
gujaf-14	31	19	achieve	achieve	VERB
gujaf-14	31	20	this	this	PRON
gujaf-14	31	21	,	,	PUNCT
gujaf-14	31	22	is	be	AUX
gujaf-14	31	23	by	by	ADP
gujaf-14	31	24	bringing	bring	VERB
gujaf-14	31	25	two	two	NUM
gujaf-14	31	26	players	player	NOUN
gujaf-14	31	27	together	together	ADV
gujaf-14	31	28	.	.	PUNCT
gujaf-14	32	1	the	the	DET
gujaf-14	32	2	two	two	NUM
gujaf-14	32	3	players	player	NOUN
gujaf-14	32	4	are	be	AUX
gujaf-14	32	5	those	those	PRON
gujaf-14	32	6	who	who	PRON
gujaf-14	32	7	are	be	AUX
gujaf-14	32	8	willing	willing	ADJ
gujaf-14	32	9	to	to	PART
gujaf-14	32	10	part	part	VERB
gujaf-14	32	11	with	with	ADP
gujaf-14	32	12	funds	fund	NOUN
gujaf-14	32	13	and	and	CCONJ
gujaf-14	32	14	those	those	PRON
gujaf-14	32	15	who	who	PRON
gujaf-14	32	16	are	be	AUX
gujaf-14	32	17	willing	willing	ADJ
gujaf-14	32	18	to	to	PART
gujaf-14	32	19	utilize	utilize	VERB
gujaf-14	32	20	these	these	DET
gujaf-14	32	21	funds	fund	NOUN
gujaf-14	32	22	for	for	ADP
gujaf-14	32	23	investment	investment	NOUN
gujaf-14	32	24	and	and	CCONJ
gujaf-14	32	25	standing	stand	VERB
gujaf-14	32	26	at	at	ADP
gujaf-14	32	27	the	the	DET
gujaf-14	32	28	middle	middle	NOUN
gujaf-14	32	29	is	be	AUX
gujaf-14	32	30	the	the	DET
gujaf-14	32	31	public	public	ADJ
gujaf-14	32	32	quoted	quote	VERB
gujaf-14	32	33	deposit	deposit	NOUN
gujaf-14	32	34	money	money	NOUN
gujaf-14	32	35	banks	bank	NOUN
gujaf-14	32	36	in	in	ADP
gujaf-14	32	37	nigeria	nigeria	PROPN
gujaf-14	32	38	.	.	PUNCT
gujaf-14	33	1	considering	consider	VERB
gujaf-14	33	2	the	the	DET
gujaf-14	33	3	present	present	ADJ
gujaf-14	33	4	administration	administration	NOUN
gujaf-14	33	5	drive	drive	VERB
gujaf-14	33	6	to	to	PART
gujaf-14	33	7	revamp	revamp	VERB
gujaf-14	33	8	nigeria	nigeria	PROPN
gujaf-14	33	9	economy	economy	NOUN
gujaf-14	33	10	,	,	PUNCT
gujaf-14	33	11	it	it	PRON
gujaf-14	33	12	is	be	AUX
gujaf-14	33	13	necessary	necessary	ADJ
gujaf-14	33	14	to	to	PART
gujaf-14	33	15	tackle	tackle	VERB
gujaf-14	33	16	earnings	earning	NOUN
gujaf-14	33	17	management	management	NOUN
gujaf-14	33	18	in	in	ADP
gujaf-14	33	19	listed	list	VERB
gujaf-14	33	20	dmbs	dmb	NOUN
gujaf-14	33	21	in	in	ADP
gujaf-14	33	22	nigeria	nigeria	PROPN
gujaf-14	33	23	before	before	SCONJ
gujaf-14	33	24	economic	economic	ADJ
gujaf-14	33	25	growth	growth	NOUN
gujaf-14	33	26	and	and	CCONJ
gujaf-14	33	27	development	development	NOUN
gujaf-14	33	28	can	can	AUX
gujaf-14	33	29	be	be	AUX
gujaf-14	33	30	achieved	achieve	VERB
gujaf-14	33	31	.	.	PUNCT
gujaf-14	34	1	the	the	DET
gujaf-14	34	2	adverse	adverse	ADJ
gujaf-14	34	3	effect	effect	NOUN
gujaf-14	34	4	of	of	ADP
gujaf-14	34	5	earnings	earning	NOUN
gujaf-14	34	6	management	management	NOUN
gujaf-14	34	7	is	be	AUX
gujaf-14	34	8	a	a	DET
gujaf-14	34	9	global	global	ADJ
gujaf-14	34	10	issue	issue	NOUN
gujaf-14	34	11	and	and	CCONJ
gujaf-14	34	12	that	that	PRON
gujaf-14	34	13	is	be	AUX
gujaf-14	34	14	why	why	SCONJ
gujaf-14	34	15	different	different	ADJ
gujaf-14	34	16	countries	country	NOUN
gujaf-14	34	17	have	have	VERB
gujaf-14	34	18	their	their	PRON
gujaf-14	34	19	codes	code	NOUN
gujaf-14	34	20	of	of	ADP
gujaf-14	34	21	corporate	corporate	ADJ
gujaf-14	34	22	governance	governance	NOUN
gujaf-14	34	23	,	,	PUNCT
gujaf-14	34	24	in	in	ADP
gujaf-14	34	25	order	order	NOUN
gujaf-14	34	26	to	to	PART
gujaf-14	34	27	prevent	prevent	VERB
gujaf-14	34	28	corporate	corporate	ADJ
gujaf-14	34	29	failures	failure	NOUN
gujaf-14	34	30	.	.	PUNCT
gujaf-14	35	1	nigeria	nigeria	PROPN
gujaf-14	35	2	listed	list	VERB
gujaf-14	35	3	dmbs	dmb	NOUN
gujaf-14	35	4	is	be	AUX
gujaf-14	35	5	a	a	DET
gujaf-14	35	6	critical	critical	ADJ
gujaf-14	35	7	and	and	CCONJ
gujaf-14	35	8	sensitive	sensitive	ADJ
gujaf-14	35	9	sector	sector	NOUN
gujaf-14	35	10	not	not	PART
gujaf-14	35	11	only	only	ADV
gujaf-14	35	12	to	to	ADP
gujaf-14	35	13	owners	owner	NOUN
gujaf-14	35	14	,	,	PUNCT
gujaf-14	35	15	investors	investor	NOUN
gujaf-14	35	16	and	and	CCONJ
gujaf-14	35	17	stakeholders	stakeholder	NOUN
gujaf-14	35	18	but	but	CCONJ
gujaf-14	35	19	the	the	DET
gujaf-14	35	20	nation	nation	NOUN
gujaf-14	35	21	at	at	ADP
gujaf-14	35	22	large	large	ADJ
gujaf-14	35	23	.	.	PUNCT
gujaf-14	36	1	the	the	DET
gujaf-14	36	2	nature	nature	NOUN
gujaf-14	36	3	and	and	CCONJ
gujaf-14	36	4	peculiar	peculiar	ADJ
gujaf-14	36	5	role	role	NOUN
gujaf-14	36	6	play	play	VERB
gujaf-14	36	7	by	by	ADP
gujaf-14	36	8	dmbs	dmb	NOUN
gujaf-14	36	9	in	in	ADP
gujaf-14	36	10	nigeria	nigeria	PROPN
gujaf-14	36	11	economy	economy	NOUN
gujaf-14	36	12	make	make	VERB
gujaf-14	36	13	the	the	DET
gujaf-14	36	14	government	government	NOUN
gujaf-14	36	15	have	have	VERB
gujaf-14	36	16	a	a	DET
gujaf-14	36	17	regulatory	regulatory	ADJ
gujaf-14	36	18	body	body	NOUN
gujaf-14	36	19	that	that	PRON
gujaf-14	36	20	supervise	supervise	VERB
gujaf-14	36	21	and	and	CCONJ
gujaf-14	36	22	monitor	monitor	VERB
gujaf-14	36	23	the	the	DET
gujaf-14	36	24	funds	fund	NOUN
gujaf-14	36	25	under	under	ADP
gujaf-14	36	26	the	the	DET
gujaf-14	36	27	custody	custody	NOUN
gujaf-14	36	28	of	of	ADP
gujaf-14	36	29	all	all	DET
gujaf-14	36	30	dmbs	dmb	NOUN
gujaf-14	36	31	in	in	ADP
gujaf-14	36	32	nigeria	nigeria	PROPN
gujaf-14	36	33	.	.	PUNCT
gujaf-14	37	1	the	the	DET
gujaf-14	37	2	failure	failure	NOUN
gujaf-14	37	3	of	of	ADP
gujaf-14	37	4	dmbs	dmb	NOUN
gujaf-14	37	5	in	in	ADP
gujaf-14	37	6	nigeria	nigeria	PROPN
gujaf-14	37	7	is	be	AUX
gujaf-14	37	8	the	the	DET
gujaf-14	37	9	failure	failure	NOUN
gujaf-14	37	10	of	of	ADP
gujaf-14	37	11	the	the	DET
gujaf-14	37	12	economy	economy	NOUN
gujaf-14	37	13	as	as	ADP
gujaf-14	37	14	a	a	DET
gujaf-14	37	15	whole	whole	NOUN
gujaf-14	37	16	because	because	SCONJ
gujaf-14	37	17	the	the	DET
gujaf-14	37	18	economy	economy	NOUN
gujaf-14	37	19	will	will	AUX
gujaf-14	37	20	be	be	AUX
gujaf-14	37	21	adversely	adversely	ADV
gujaf-14	37	22	affected	affect	VERB
gujaf-14	37	23	.	.	PUNCT
gujaf-14	38	1	financial	financial	ADJ
gujaf-14	38	2	scandals	scandal	NOUN
gujaf-14	38	3	and	and	CCONJ
gujaf-14	38	4	collapse	collapse	NOUN
gujaf-14	38	5	of	of	ADP
gujaf-14	38	6	some	some	DET
gujaf-14	38	7	multi	multi	ADJ
gujaf-14	38	8	-	-	ADJ
gujaf-14	38	9	national	national	ADJ
gujaf-14	38	10	corporations	corporation	NOUN
gujaf-14	38	11	are	be	AUX
gujaf-14	38	12	continuously	continuously	ADV
gujaf-14	38	13	experienced	experience	VERB
gujaf-14	38	14	.	.	PUNCT
gujaf-14	39	1	therefore	therefore	ADV
gujaf-14	39	2	,	,	PUNCT
gujaf-14	39	3	is	be	AUX
gujaf-14	39	4	it	it	PRON
gujaf-14	39	5	a	a	DET
gujaf-14	39	6	week	week	NOUN
gujaf-14	39	7	corporate	corporate	ADJ
gujaf-14	39	8	governance	governance	NOUN
gujaf-14	39	9	or	or	CCONJ
gujaf-14	39	10	non	non	ADJ
gujaf-14	39	11	-	-	ADJ
gujaf-14	39	12	quality	quality	ADJ
gujaf-14	39	13	audit	audit	NOUN
gujaf-14	39	14	?	?	PUNCT
gujaf-14	40	1	these	these	PRON
gujaf-14	40	2	are	be	AUX
gujaf-14	40	3	critical	critical	ADJ
gujaf-14	40	4	questions	question	NOUN
gujaf-14	40	5	to	to	PART
gujaf-14	40	6	be	be	AUX
gujaf-14	40	7	answered	answer	VERB
gujaf-14	40	8	at	at	ADP
gujaf-14	40	9	the	the	DET
gujaf-14	40	10	end	end	NOUN
gujaf-14	40	11	of	of	ADP
gujaf-14	40	12	this	this	DET
gujaf-14	40	13	research	research	NOUN
gujaf-14	40	14	work	work	NOUN
gujaf-14	40	15	.	.	PUNCT
gujaf-14	41	1	however	however	ADV
gujaf-14	41	2	,	,	PUNCT
gujaf-14	41	3	it	it	PRON
gujaf-14	41	4	could	could	AUX
gujaf-14	41	5	be	be	AUX
gujaf-14	41	6	one	one	NUM
gujaf-14	41	7	or	or	CCONJ
gujaf-14	41	8	both	both	PRON
gujaf-14	41	9	of	of	ADP
gujaf-14	41	10	them	they	PRON
gujaf-14	41	11	resulting	result	VERB
gujaf-14	41	12	into	into	ADP
gujaf-14	41	13	unethical	unethical	ADJ
gujaf-14	41	14	accounting	accounting	NOUN
gujaf-14	41	15	practices	practice	NOUN
gujaf-14	41	16	also	also	ADV
gujaf-14	41	17	known	know	VERB
gujaf-14	41	18	as	as	ADP
gujaf-14	41	19	earnings	earning	NOUN
gujaf-14	41	20	management	management	NOUN
gujaf-14	41	21	.	.	PUNCT
gujaf-14	42	1	considering	consider	VERB
gujaf-14	42	2	the	the	DET
gujaf-14	42	3	case	case	NOUN
gujaf-14	42	4	of	of	ADP
gujaf-14	42	5	skye	skye	PROPN
gujaf-14	42	6	bank	bank	PROPN
gujaf-14	42	7	nig	nig	PROPN
gujaf-14	42	8	p.l.c	p.l.c	NOUN
gujaf-14	42	9	as	as	SCONJ
gujaf-14	42	10	reported	report	VERB
gujaf-14	42	11	in	in	ADP
gujaf-14	42	12	vanguard	vanguard	NOUN
gujaf-14	42	13	dailies	daily	NOUN
gujaf-14	42	14	(	(	PUNCT
gujaf-14	42	15	2016	2016	NUM
gujaf-14	42	16	)	)	PUNCT
gujaf-14	42	17	,	,	PUNCT
gujaf-14	42	18	where	where	SCONJ
gujaf-14	42	19	the	the	DET
gujaf-14	42	20	central	central	ADJ
gujaf-14	42	21	bank	bank	PROPN
gujaf-14	42	22	of	of	ADP
gujaf-14	42	23	nigeria	nigeria	PROPN
gujaf-14	42	24	ordered	order	VERB
gujaf-14	42	25	for	for	ADP
gujaf-14	42	26	the	the	DET
gujaf-14	42	27	change	change	NOUN
gujaf-14	42	28	of	of	ADP
gujaf-14	42	29	directors	director	NOUN
gujaf-14	42	30	and	and	CCONJ
gujaf-14	42	31	management	management	NOUN
gujaf-14	42	32	of	of	ADP
gujaf-14	42	33	skye	skye	PROPN
gujaf-14	42	34	bank	bank	PROPN
gujaf-14	42	35	plc	plc	PROPN
gujaf-14	42	36	due	due	ADP
gujaf-14	42	37	to	to	ADP
gujaf-14	42	38	liquidity	liquidity	NOUN
gujaf-14	42	39	crises	crisis	NOUN
gujaf-14	42	40	despite	despite	SCONJ
gujaf-14	42	41	audit	audit	NOUN
gujaf-14	42	42	by	by	ADP
gujaf-14	42	43	big	big	ADJ
gujaf-14	42	44	audit	audit	NOUN
gujaf-14	42	45	firms	firm	NOUN
gujaf-14	42	46	,	,	PUNCT
gujaf-14	42	47	central	central	ADJ
gujaf-14	42	48	bank	bank	PROPN
gujaf-14	42	49	of	of	ADP
gujaf-14	42	50	nigeria	nigeria	PROPN
gujaf-14	42	51	have	have	VERB
gujaf-14	42	52	to	to	PART
gujaf-14	42	53	take	take	VERB
gujaf-14	42	54	this	this	DET
gujaf-14	42	55	measure	measure	NOUN
gujaf-14	42	56	in	in	ADP
gujaf-14	42	57	order	order	NOUN
gujaf-14	42	58	to	to	PART
gujaf-14	42	59	ensure	ensure	VERB
gujaf-14	42	60	that	that	SCONJ
gujaf-14	42	61	depositors	depositor	NOUN
gujaf-14	42	62	funds	fund	NOUN
gujaf-14	42	63	are	be	AUX
gujaf-14	42	64	safe	safe	ADJ
gujaf-14	42	65	for	for	ADP
gujaf-14	42	66	viable	viable	ADJ
gujaf-14	42	67	economy	economy	NOUN
gujaf-14	42	68	.	.	PUNCT
gujaf-14	43	1	though	though	SCONJ
gujaf-14	43	2	the	the	DET
gujaf-14	43	3	central	central	ADJ
gujaf-14	43	4	bank	bank	PROPN
gujaf-14	43	5	of	of	ADP
gujaf-14	43	6	nigeria	nigeria	PROPN
gujaf-14	43	7	publicly	publicly	ADV
gujaf-14	43	8	declare	declare	VERB
gujaf-14	43	9	that	that	SCONJ
gujaf-14	43	10	skye	skye	PROPN
gujaf-14	43	11	bank	bank	PROPN
gujaf-14	43	12	is	be	AUX
gujaf-14	43	13	not	not	PART
gujaf-14	43	14	in	in	ADP
gujaf-14	43	15	distress	distress	NOUN
gujaf-14	43	16	,	,	PUNCT
gujaf-14	43	17	as	as	SCONJ
gujaf-14	43	18	a	a	DET
gujaf-14	43	19	regulatory	regulatory	ADJ
gujaf-14	43	20	body	body	NOUN
gujaf-14	43	21	of	of	ADP
gujaf-14	43	22	course	course	NOUN
gujaf-14	43	23	central	central	ADJ
gujaf-14	43	24	bank	bank	PROPN
gujaf-14	43	25	have	have	VERB
gujaf-14	43	26	to	to	PART
gujaf-14	43	27	come	come	VERB
gujaf-14	43	28	out	out	ADP
gujaf-14	43	29	to	to	PART
gujaf-14	43	30	publicly	publicly	ADV
gujaf-14	43	31	declare	declare	VERB
gujaf-14	43	32	in	in	ADP
gujaf-14	43	33	order	order	NOUN
gujaf-14	43	34	to	to	PART
gujaf-14	43	35	calm	calm	VERB
gujaf-14	43	36	panic	panic	NOUN
gujaf-14	43	37	and	and	CCONJ
gujaf-14	43	38	tension	tension	NOUN
gujaf-14	43	39	for	for	ADP
gujaf-14	43	40	skye	skye	PROPN
gujaf-14	43	41	bank	bank	PROPN
gujaf-14	43	42	customers	customer	NOUN
gujaf-14	43	43	across	across	ADP
gujaf-14	43	44	nigeria	nigeria	PROPN
gujaf-14	43	45	but	but	CCONJ
gujaf-14	43	46	the	the	DET
gujaf-14	43	47	major	major	ADJ
gujaf-14	43	48	cause	cause	NOUN
gujaf-14	43	49	for	for	ADP
gujaf-14	43	50	this	this	DET
gujaf-14	43	51	change	change	NOUN
gujaf-14	43	52	of	of	ADP
gujaf-14	43	53	directors	director	NOUN
gujaf-14	43	54	and	and	CCONJ
gujaf-14	43	55	top	top	ADJ
gujaf-14	43	56	management	management	NOUN
gujaf-14	43	57	is	be	AUX
gujaf-14	43	58	liquidity	liquidity	NOUN
gujaf-14	43	59	crises	crisis	NOUN
gujaf-14	43	60	.	.	PUNCT
gujaf-14	44	1	despite	despite	SCONJ
gujaf-14	44	2	the	the	DET
gujaf-14	44	3	yearly	yearly	ADJ
gujaf-14	44	4	audit	audit	NOUN
gujaf-14	44	5	why	why	SCONJ
gujaf-14	44	6	then	then	ADV
gujaf-14	44	7	was	be	AUX
gujaf-14	44	8	the	the	DET
gujaf-14	44	9	liquidity	liquidity	NOUN
gujaf-14	44	10	crises	crisis	NOUN
gujaf-14	44	11	not	not	PART
gujaf-14	44	12	reflected	reflect	VERB
gujaf-14	44	13	in	in	ADP
gujaf-14	44	14	the	the	DET
gujaf-14	44	15	yearly	yearly	ADJ
gujaf-14	44	16	audit	audit	NOUN
gujaf-14	44	17	report	report	NOUN
gujaf-14	44	18	by	by	ADP
gujaf-14	44	19	the	the	DET
gujaf-14	44	20	so	so	ADJ
gujaf-14	44	21	call	call	VERB
gujaf-14	44	22	big	big	ADJ
gujaf-14	44	23	audit	audit	NOUN
gujaf-14	44	24	firms	firm	NOUN
gujaf-14	44	25	.	.	PUNCT
gujaf-14	45	1	as	as	SCONJ
gujaf-14	45	2	researchers	researcher	NOUN
gujaf-14	45	3	we	we	PRON
gujaf-14	45	4	must	must	AUX
gujaf-14	45	5	continue	continue	VERB
gujaf-14	45	6	to	to	PART
gujaf-14	45	7	research	research	VERB
gujaf-14	45	8	on	on	ADP
gujaf-14	45	9	reliable	reliable	ADJ
gujaf-14	45	10	financial	financial	ADJ
gujaf-14	45	11	reporting	reporting	NOUN
gujaf-14	45	12	in	in	ADP
gujaf-14	45	13	order	order	NOUN
gujaf-14	45	14	to	to	PART
gujaf-14	45	15	salvage	salvage	VERB
gujaf-14	45	16	investors	investor	NOUN
gujaf-14	45	17	and	and	CCONJ
gujaf-14	45	18	other	other	ADJ
gujaf-14	45	19	stakeholders	stakeholder	NOUN
gujaf-14	45	20	from	from	ADP
gujaf-14	45	21	opportunists	opportunist	NOUN
gujaf-14	45	22	’	'	PUNCT
gujaf-14	45	23	managers	manager	NOUN
gujaf-14	45	24	’	'	PUNCT
gujaf-14	45	25	,	,	PUNCT
gujaf-14	45	26	this	this	PRON
gujaf-14	45	27	motivates	motivate	VERB
gujaf-14	45	28	the	the	DET
gujaf-14	45	29	study	study	NOUN
gujaf-14	45	30	of	of	ADP
gujaf-14	45	31	audit	audit	NOUN
gujaf-14	45	32	quality	quality	NOUN
gujaf-14	45	33	,	,	PUNCT
gujaf-14	45	34	governance	governance	NOUN
gujaf-14	45	35	mechanism	mechanism	NOUN
gujaf-14	45	36	and	and	CCONJ
gujaf-14	45	37	earnings	earning	NOUN
gujaf-14	45	38	management	management	NOUN
gujaf-14	45	39	of	of	ADP
gujaf-14	45	40	public	public	ADJ
gujaf-14	45	41	quoted	quote	VERB
gujaf-14	45	42	dmbs	dmb	NOUN
gujaf-14	45	43	in	in	ADP
gujaf-14	45	44	nigeria	nigeria	PROPN
gujaf-14	45	45	.	.	PUNCT
gujaf-14	46	1	the	the	DET
gujaf-14	46	2	study	study	NOUN
gujaf-14	46	3	chooses	choose	VERB
gujaf-14	46	4	variables	variable	NOUN
gujaf-14	46	5	that	that	PRON
gujaf-14	46	6	can	can	AUX
gujaf-14	46	7	monitor	monitor	VERB
gujaf-14	46	8	and	and	CCONJ
gujaf-14	46	9	can	can	AUX
gujaf-14	46	10	align	align	VERB
gujaf-14	46	11	management/	management/	NUM
gujaf-14	46	12	owners	owner	NOUN
gujaf-14	46	13	interest	interest	NOUN
gujaf-14	46	14	in	in	ADP
gujaf-14	46	15	order	order	NOUN
gujaf-14	46	16	to	to	PART
gujaf-14	46	17	reduce	reduce	VERB
gujaf-14	46	18	earnings	earning	NOUN
gujaf-14	46	19	management	management	NOUN
gujaf-14	46	20	so	so	SCONJ
gujaf-14	46	21	as	as	SCONJ
gujaf-14	46	22	to	to	PART
gujaf-14	46	23	avoid	avoid	VERB
gujaf-14	46	24	further	further	ADJ
gujaf-14	46	25	bank	bank	NOUN
gujaf-14	46	26	crises	crisis	NOUN
gujaf-14	46	27	among	among	ADP
gujaf-14	46	28	nigeria	nigeria	PROPN
gujaf-14	46	29	quoted	quote	VERB
gujaf-14	46	30	dmbs	dmb	NOUN
gujaf-14	46	31	unlike	unlike	ADP
gujaf-14	46	32	other	other	ADJ
gujaf-14	46	33	studies	study	NOUN
gujaf-14	46	34	that	that	PRON
gujaf-14	46	35	examined	examine	VERB
gujaf-14	46	36	audit	audit	NOUN
gujaf-14	46	37	quality	quality	NOUN
gujaf-14	46	38	,	,	PUNCT
gujaf-14	46	39	managerial	managerial	ADJ
gujaf-14	46	40	gujaf	gujaf	NOUN
gujaf-14	46	41	:	:	PUNCT
gujaf-14	46	42	gusau	gusau	PROPN
gujaf-14	46	43	journal	journal	NOUN
gujaf-14	46	44	of	of	ADP
gujaf-14	46	45	accounting	accounting	NOUN
gujaf-14	46	46	and	and	CCONJ
gujaf-14	46	47	finance	finance	NOUN
gujaf-14	46	48	,	,	PUNCT
gujaf-14	46	49	vol	vol	NOUN
gujaf-14	46	50	.	.	PUNCT
gujaf-14	47	1	i	i	PRON
gujaf-14	47	2	,	,	PUNCT
gujaf-14	47	3	issue	issue	NOUN
gujaf-14	47	4	1	1	NUM
gujaf-14	47	5	,	,	PUNCT
gujaf-14	47	6	april	april	PROPN
gujaf-14	47	7	,	,	PUNCT
gujaf-14	47	8	2020	2020	NUM
gujaf-14	47	9	issn	issn	VERB
gujaf-14	47	10	2756	2756	NUM
gujaf-14	47	11	-	-	PUNCT
gujaf-14	47	12	665x	665x	NOUN
gujaf-14	47	13	4	4	NUM
gujaf-14	47	14	ownership	ownership	NOUN
gujaf-14	47	15	or	or	CCONJ
gujaf-14	47	16	board	board	VERB
gujaf-14	47	17	independent	independent	ADJ
gujaf-14	47	18	directors	director	NOUN
gujaf-14	47	19	on	on	ADP
gujaf-14	47	20	earnings	earning	NOUN
gujaf-14	47	21	management	management	NOUN
gujaf-14	47	22	separately	separately	ADV
gujaf-14	47	23	and	and	CCONJ
gujaf-14	47	24	in	in	ADP
gujaf-14	47	25	other	other	ADJ
gujaf-14	47	26	sectors	sector	NOUN
gujaf-14	47	27	,	,	PUNCT
gujaf-14	47	28	such	such	ADJ
gujaf-14	47	29	studies	study	NOUN
gujaf-14	47	30	are	be	AUX
gujaf-14	47	31	;	;	PUNCT
gujaf-14	47	32	tijjani	tijjani	X
gujaf-14	47	33	(	(	PUNCT
gujaf-14	47	34	2015	2015	NUM
gujaf-14	47	35	)	)	PUNCT
gujaf-14	47	36	,	,	PUNCT
gujaf-14	47	37	shayanfar	shayanfar	NOUN
gujaf-14	47	38	(	(	PUNCT
gujaf-14	47	39	2016	2016	NUM
gujaf-14	47	40	)	)	PUNCT
gujaf-14	47	41	,	,	PUNCT
gujaf-14	47	42	houque	houque	NOUN
gujaf-14	47	43	,	,	PUNCT
gujaf-14	47	44	ahmed	ahmed	PROPN
gujaf-14	47	45	and	and	CCONJ
gujaf-14	47	46	zijl	zijl	PROPN
gujaf-14	47	47	(	(	PUNCT
gujaf-14	47	48	2015	2015	NUM
gujaf-14	47	49	)	)	PUNCT
gujaf-14	47	50	,	,	PUNCT
gujaf-14	47	51	solima	solima	PROPN
gujaf-14	47	52	and	and	CCONJ
gujaf-14	47	53	ragab	ragab	PROPN
gujaf-14	47	54	(	(	PUNCT
gujaf-14	47	55	2014	2014	NUM
gujaf-14	47	56	)	)	PUNCT
gujaf-14	47	57	,	,	PUNCT
gujaf-14	47	58	nuryama	nuryama	NOUN
gujaf-14	47	59	(	(	PUNCT
gujaf-14	47	60	2013	2013	NUM
gujaf-14	47	61	)	)	PUNCT
gujaf-14	47	62	,	,	PUNCT
gujaf-14	47	63	okolie	okolie	NOUN
gujaf-14	47	64	,	,	PUNCT
gujaf-14	47	65	izendonmi	izendonmi	NOUN
gujaf-14	47	66	and	and	CCONJ
gujaf-14	47	67	enofe	enofe	ADJ
gujaf-14	47	68	(	(	PUNCT
gujaf-14	47	69	2013	2013	NUM
gujaf-14	47	70	)	)	PUNCT
gujaf-14	47	71	,	,	PUNCT
gujaf-14	47	72	inaan	inaan	PROPN
gujaf-14	47	73	,	,	PUNCT
gujaf-14	47	74	khmoussi	khmoussi	PROPN
gujaf-14	47	75	and	and	CCONJ
gujaf-14	47	76	fatima	fatima	PROPN
gujaf-14	47	77	(	(	PUNCT
gujaf-14	47	78	2012	2012	NUM
gujaf-14	47	79	)	)	PUNCT
gujaf-14	47	80	.	.	PUNCT
gujaf-14	48	1	lin	lin	PROPN
gujaf-14	48	2	and	and	CCONJ
gujaf-14	48	3	hwang	hwang	PROPN
gujaf-14	48	4	(	(	PUNCT
gujaf-14	48	5	2010	2010	NUM
gujaf-14	48	6	)	)	PUNCT
gujaf-14	48	7	,	,	PUNCT
gujaf-14	48	8	jordan	jordan	PROPN
gujaf-14	48	9	,	,	PUNCT
gujaf-14	48	10	clark	clark	PROPN
gujaf-14	48	11	and	and	CCONJ
gujaf-14	48	12	hames	hame	NOUN
gujaf-14	48	13	(	(	PUNCT
gujaf-14	48	14	2010	2010	NUM
gujaf-14	48	15	)	)	PUNCT
gujaf-14	48	16	,	,	PUNCT
gujaf-14	48	17	yasar	yasar	PROPN
gujaf-14	48	18	(	(	PUNCT
gujaf-14	48	19	2013	2013	NUM
gujaf-14	48	20	)	)	PUNCT
gujaf-14	48	21	,	,	PUNCT
gujaf-14	48	22	memis	memis	NOUN
gujaf-14	48	23	and	and	CCONJ
gujaf-14	48	24	cetenak	cetenak	NOUN
gujaf-14	48	25	(	(	PUNCT
gujaf-14	48	26	2012	2012	NUM
gujaf-14	48	27	)	)	PUNCT
gujaf-14	48	28	,	,	PUNCT
gujaf-14	48	29	okolie	okolie	NOUN
gujaf-14	48	30	(	(	PUNCT
gujaf-14	48	31	2014	2014	NUM
gujaf-14	48	32	)	)	PUNCT
gujaf-14	48	33	,	,	PUNCT
gujaf-14	48	34	adeyemi	adeyemi	ADV
gujaf-14	48	35	and	and	CCONJ
gujaf-14	48	36	okpala	okpala	VERB
gujaf-14	48	37	(	(	PUNCT
gujaf-14	48	38	2011	2011	NUM
gujaf-14	48	39	)	)	PUNCT
gujaf-14	48	40	,	,	PUNCT
gujaf-14	48	41	rad	rad	PROPN
gujaf-14	48	42	,	,	PUNCT
gujaf-14	48	43	salehi	salehi	NOUN
gujaf-14	48	44	and	and	CCONJ
gujaf-14	48	45	pour	pour	PROPN
gujaf-14	48	46	(	(	PUNCT
gujaf-14	48	47	2016	2016	NUM
gujaf-14	48	48	)	)	PUNCT
gujaf-14	48	49	,	,	PUNCT
gujaf-14	48	50	ebrahim	ebrahim	PROPN
gujaf-14	48	51	(	(	PUNCT
gujaf-14	48	52	2001	2001	NUM
gujaf-14	48	53	)	)	PUNCT
gujaf-14	48	54	,	,	PUNCT
gujaf-14	48	55	reichelt	reichelt	PROPN
gujaf-14	48	56	and	and	CCONJ
gujaf-14	48	57	wang	wang	PROPN
gujaf-14	48	58	(	(	PUNCT
gujaf-14	48	59	2010	2010	NUM
gujaf-14	48	60	)	)	PUNCT
gujaf-14	48	61	,	,	PUNCT
gujaf-14	48	62	jenkins	jenkin	NOUN
gujaf-14	48	63	and	and	CCONJ
gujaf-14	48	64	velury	velury	NOUN
gujaf-14	48	65	(	(	PUNCT
gujaf-14	48	66	2008	2008	NUM
gujaf-14	48	67	)	)	PUNCT
gujaf-14	48	68	,	,	PUNCT
gujaf-14	48	69	alves	alves	PROPN
gujaf-14	48	70	(	(	PUNCT
gujaf-14	48	71	2012	2012	NUM
gujaf-14	48	72	)	)	PUNCT
gujaf-14	48	73	,	,	PUNCT
gujaf-14	48	74	ali	ali	PROPN
gujaf-14	48	75	,	,	PUNCT
gujaf-14	48	76	salleh	salleh	PROPN
gujaf-14	48	77	and	and	CCONJ
gujaf-14	48	78	hassan	hassan	PROPN
gujaf-14	48	79	(	(	PUNCT
gujaf-14	48	80	2008	2008	NUM
gujaf-14	48	81	)	)	PUNCT
gujaf-14	48	82	,	,	PUNCT
gujaf-14	48	83	shen	shen	NOUN
gujaf-14	48	84	(	(	PUNCT
gujaf-14	48	85	2016	2016	NUM
gujaf-14	48	86	)	)	PUNCT
gujaf-14	48	87	,	,	PUNCT
gujaf-14	48	88	spino	spino	NOUN
gujaf-14	48	89	(	(	PUNCT
gujaf-14	48	90	2012	2012	NUM
gujaf-14	48	91	)	)	PUNCT
gujaf-14	48	92	,	,	PUNCT
gujaf-14	48	93	isenmila	isenmila	NOUN
gujaf-14	48	94	and	and	CCONJ
gujaf-14	48	95	elijah	elijah	PROPN
gujaf-14	48	96	(	(	PUNCT
gujaf-14	48	97	2012	2012	NUM
gujaf-14	48	98	)	)	PUNCT
gujaf-14	48	99	,	,	PUNCT
gujaf-14	48	100	ogbonnaya	ogbonnaya	NOUN
gujaf-14	48	101	,	,	PUNCT
gujaf-14	48	102	ekwe	ekwe	NOUN
gujaf-14	48	103	and	and	CCONJ
gujaf-14	48	104	ihendinihu	ihendinihu	NOUN
gujaf-14	48	105	(	(	PUNCT
gujaf-14	48	106	2016	2016	NUM
gujaf-14	48	107	)	)	PUNCT
gujaf-14	48	108	,	,	PUNCT
gujaf-14	48	109	farouk	farouk	PROPN
gujaf-14	48	110	and	and	CCONJ
gujaf-14	48	111	hassan	hassan	PROPN
gujaf-14	48	112	(	(	PUNCT
gujaf-14	48	113	2014	2014	NUM
gujaf-14	48	114	)	)	PUNCT
gujaf-14	48	115	,	,	PUNCT
gujaf-14	48	116	alfayoumi	alfayoumi	ADJ
gujaf-14	48	117	,	,	PUNCT
gujaf-14	48	118	abuzayed	abuzaye	VERB
gujaf-14	48	119	and	and	CCONJ
gujaf-14	48	120	alexander	alexander	PROPN
gujaf-14	48	121	(	(	PUNCT
gujaf-14	48	122	2010	2010	NUM
gujaf-14	48	123	)	)	PUNCT
gujaf-14	48	124	,	,	PUNCT
gujaf-14	48	125	khalil	khalil	PROPN
gujaf-14	48	126	and	and	CCONJ
gujaf-14	48	127	ozkan	ozkan	NOUN
gujaf-14	48	128	(	(	PUNCT
gujaf-14	48	129	2016	2016	NUM
gujaf-14	48	130	)	)	PUNCT
gujaf-14	48	131	,	,	PUNCT
gujaf-14	48	132	chen	chen	PROPN
gujaf-14	48	133	,	,	PUNCT
gujaf-14	48	134	cheng	cheng	PROPN
gujaf-14	48	135	and	and	CCONJ
gujaf-14	48	136	wang	wang	PROPN
gujaf-14	48	137	(	(	PUNCT
gujaf-14	48	138	2011	2011	NUM
gujaf-14	48	139	)	)	PUNCT
gujaf-14	48	140	,	,	PUNCT
gujaf-14	48	141	nahandi	nahandi	PROPN
gujaf-14	48	142	,	,	PUNCT
gujaf-14	48	143	baghbani	baghbani	NOUN
gujaf-14	48	144	and	and	CCONJ
gujaf-14	48	145	bolouri(2011	bolouri(2011	NOUN
gujaf-14	48	146	)	)	PUNCT
gujaf-14	48	147	,	,	PUNCT
gujaf-14	48	148	roodposhti	roodposhti	VERB
gujaf-14	48	149	and	and	CCONJ
gujaf-14	48	150	chashmi	chashmi	VERB
gujaf-14	48	151	(	(	PUNCT
gujaf-14	48	152	2010	2010	NUM
gujaf-14	48	153	)	)	PUNCT
gujaf-14	48	154	,	,	PUNCT
gujaf-14	48	155	hassan	hassan	PROPN
gujaf-14	48	156	and	and	CCONJ
gujaf-14	48	157	ibrahim	ibrahim	PROPN
gujaf-14	48	158	(	(	PUNCT
gujaf-14	48	159	2014	2014	NUM
gujaf-14	48	160	)	)	PUNCT
gujaf-14	48	161	,	,	PUNCT
gujaf-14	48	162	abdullahi	abdullahi	NOUN
gujaf-14	48	163	and	and	CCONJ
gujaf-14	48	164	ismail	ismail	PROPN
gujaf-14	48	165	(	(	PUNCT
gujaf-14	48	166	2009	2009	NUM
gujaf-14	48	167	)	)	PUNCT
gujaf-14	48	168	,	,	PUNCT
gujaf-14	48	169	oba	oba	PROPN
gujaf-14	48	170	(	(	PUNCT
gujaf-14	48	171	2014	2014	NUM
gujaf-14	48	172	)	)	PUNCT
gujaf-14	48	173	,	,	PUNCT
gujaf-14	48	174	nugroho	nugroho	NOUN
gujaf-14	48	175	and	and	CCONJ
gujaf-14	48	176	eko	eko	PROPN
gujaf-14	48	177	(	(	PUNCT
gujaf-14	48	178	2011	2011	NUM
gujaf-14	48	179	)	)	PUNCT
gujaf-14	48	180	,	,	PUNCT
gujaf-14	48	181	yang	yang	PROPN
gujaf-14	48	182	,	,	PUNCT
gujaf-14	48	183	chun	chun	PROPN
gujaf-14	48	184	and	and	CCONJ
gujaf-14	48	185	ramadili	ramadili	NOUN
gujaf-14	48	186	(	(	PUNCT
gujaf-14	48	187	2009	2009	NUM
gujaf-14	48	188	)	)	PUNCT
gujaf-14	48	189	and	and	CCONJ
gujaf-14	48	190	saleh	saleh	NOUN
gujaf-14	48	191	,	,	PUNCT
gujaf-14	48	192	iskandar	iskandar	PROPN
gujaf-14	48	193	and	and	CCONJ
gujaf-14	48	194	ramat	ramat	PROPN
gujaf-14	48	195	(	(	PUNCT
gujaf-14	48	196	2005	2005	NUM
gujaf-14	48	197	)	)	PUNCT
gujaf-14	48	198	.	.	PUNCT
gujaf-14	49	1	this	this	DET
gujaf-14	49	2	study	study	NOUN
gujaf-14	49	3	is	be	AUX
gujaf-14	49	4	different	different	ADJ
gujaf-14	49	5	from	from	ADP
gujaf-14	49	6	previous	previous	ADJ
gujaf-14	49	7	studies	study	NOUN
gujaf-14	49	8	because	because	SCONJ
gujaf-14	49	9	it	it	PRON
gujaf-14	49	10	considered	consider	VERB
gujaf-14	49	11	audit	audit	NOUN
gujaf-14	49	12	quality	quality	NOUN
gujaf-14	49	13	variables	variable	NOUN
gujaf-14	49	14	(	(	PUNCT
gujaf-14	49	15	audit	audit	NOUN
gujaf-14	49	16	size	size	NOUN
gujaf-14	49	17	,	,	PUNCT
gujaf-14	49	18	audit	audit	NOUN
gujaf-14	49	19	tenure	tenure	NOUN
gujaf-14	49	20	,	,	PUNCT
gujaf-14	49	21	audit	audit	NOUN
gujaf-14	49	22	independence	independence	NOUN
gujaf-14	49	23	)	)	PUNCT
gujaf-14	49	24	as	as	ADV
gujaf-14	49	25	well	well	ADV
gujaf-14	49	26	as	as	ADP
gujaf-14	49	27	corporate	corporate	ADJ
gujaf-14	49	28	governance	governance	NOUN
gujaf-14	49	29	variables	variable	NOUN
gujaf-14	49	30	(	(	PUNCT
gujaf-14	49	31	managerial	managerial	ADJ
gujaf-14	49	32	ownership	ownership	NOUN
gujaf-14	49	33	and	and	CCONJ
gujaf-14	49	34	independent	independent	ADJ
gujaf-14	49	35	director	director	NOUN
gujaf-14	49	36	)	)	PUNCT
gujaf-14	49	37	altogether	altogether	ADV
gujaf-14	49	38	on	on	ADP
gujaf-14	49	39	earnings	earning	NOUN
gujaf-14	49	40	management	management	NOUN
gujaf-14	49	41	of	of	ADP
gujaf-14	49	42	dmbs	dmb	NOUN
gujaf-14	49	43	in	in	ADP
gujaf-14	49	44	nigeria	nigeria	PROPN
gujaf-14	49	45	.	.	PUNCT
gujaf-14	50	1	another	another	DET
gujaf-14	50	2	gap	gap	NOUN
gujaf-14	50	3	this	this	DET
gujaf-14	50	4	study	study	NOUN
gujaf-14	50	5	is	be	AUX
gujaf-14	50	6	set	set	VERB
gujaf-14	50	7	to	to	PART
gujaf-14	50	8	fill	fill	VERB
gujaf-14	50	9	is	be	AUX
gujaf-14	50	10	that	that	PRON
gujaf-14	50	11	of	of	ADP
gujaf-14	50	12	methodology	methodology	NOUN
gujaf-14	50	13	,	,	PUNCT
gujaf-14	50	14	earnings	earning	NOUN
gujaf-14	50	15	management	management	NOUN
gujaf-14	50	16	measurements	measurement	NOUN
gujaf-14	50	17	,	,	PUNCT
gujaf-14	50	18	most	most	ADJ
gujaf-14	50	19	previous	previous	ADJ
gujaf-14	50	20	studies	study	NOUN
gujaf-14	50	21	used	use	VERB
gujaf-14	50	22	accrual	accrual	ADJ
gujaf-14	50	23	measurements	measurement	NOUN
gujaf-14	50	24	whereas	whereas	SCONJ
gujaf-14	50	25	in	in	ADP
gujaf-14	50	26	banking	banking	NOUN
gujaf-14	50	27	sector	sector	NOUN
gujaf-14	50	28	the	the	DET
gujaf-14	50	29	components	component	NOUN
gujaf-14	50	30	of	of	ADP
gujaf-14	50	31	the	the	DET
gujaf-14	50	32	accruals	accrual	NOUN
gujaf-14	50	33	measurement	measurement	NOUN
gujaf-14	50	34	are	be	AUX
gujaf-14	50	35	not	not	PART
gujaf-14	50	36	found	find	VERB
gujaf-14	50	37	.	.	PUNCT
gujaf-14	51	1	previous	previous	ADJ
gujaf-14	51	2	studies	study	NOUN
gujaf-14	51	3	that	that	PRON
gujaf-14	51	4	adopted	adopt	VERB
gujaf-14	51	5	accrual	accrual	ADJ
gujaf-14	51	6	measurement	measurement	NOUN
gujaf-14	51	7	to	to	PART
gujaf-14	51	8	measure	measure	VERB
gujaf-14	51	9	earnings	earning	NOUN
gujaf-14	51	10	management	management	NOUN
gujaf-14	51	11	are	be	AUX
gujaf-14	51	12	;	;	PUNCT
gujaf-14	51	13	tijjani	tijjani	X
gujaf-14	51	14	(	(	PUNCT
gujaf-14	51	15	2015	2015	NUM
gujaf-14	51	16	)	)	PUNCT
gujaf-14	51	17	,	,	PUNCT
gujaf-14	51	18	houqe	houqe	PROPN
gujaf-14	51	19	,	,	PUNCT
gujaf-14	51	20	ahmed	ahmed	PROPN
gujaf-14	51	21	and	and	CCONJ
gujaf-14	51	22	zijl	zijl	PROPN
gujaf-14	51	23	(	(	PUNCT
gujaf-14	51	24	2015	2015	NUM
gujaf-14	51	25	)	)	PUNCT
gujaf-14	51	26	,	,	PUNCT
gujaf-14	51	27	solima	solima	PROPN
gujaf-14	51	28	and	and	CCONJ
gujaf-14	51	29	regard	regard	NOUN
gujaf-14	51	30	(	(	PUNCT
gujaf-14	51	31	2014	2014	NUM
gujaf-14	51	32	)	)	PUNCT
gujaf-14	51	33	,	,	PUNCT
gujaf-14	51	34	nuryaman	nuryaman	NOUN
gujaf-14	51	35	(	(	PUNCT
gujaf-14	51	36	2013	2013	NUM
gujaf-14	51	37	)	)	PUNCT
gujaf-14	51	38	,	,	PUNCT
gujaf-14	51	39	okolie	okolie	NOUN
gujaf-14	51	40	izendonmi	izendonmi	NOUN
gujaf-14	51	41	and	and	CCONJ
gujaf-14	51	42	enofe	enofe	ADJ
gujaf-14	51	43	(	(	PUNCT
gujaf-14	51	44	2013	2013	NUM
gujaf-14	51	45	)	)	PUNCT
gujaf-14	51	46	,	,	PUNCT
gujaf-14	51	47	innam	innam	PROPN
gujaf-14	51	48	,	,	PUNCT
gujaf-14	51	49	khmoussi	khmoussi	NOUN
gujaf-14	51	50	and	and	CCONJ
gujaf-14	51	51	fatima	fatima	PROPN
gujaf-14	51	52	(	(	PUNCT
gujaf-14	51	53	2012	2012	NUM
gujaf-14	51	54	)	)	PUNCT
gujaf-14	51	55	,	,	PUNCT
gujaf-14	51	56	lin	lin	PROPN
gujaf-14	51	57	and	and	CCONJ
gujaf-14	51	58	hwang	hwang	PROPN
gujaf-14	51	59	(	(	PUNCT
gujaf-14	51	60	2018	2018	NUM
gujaf-14	51	61	)	)	PUNCT
gujaf-14	51	62	,	,	PUNCT
gujaf-14	51	63	jordan	jordan	PROPN
gujaf-14	51	64	and	and	CCONJ
gujaf-14	51	65	clark	clark	PROPN
gujaf-14	51	66	(	(	PUNCT
gujaf-14	51	67	2010	2010	NUM
gujaf-14	51	68	)	)	PUNCT
gujaf-14	51	69	,	,	PUNCT
gujaf-14	51	70	yasar	yasar	PROPN
gujaf-14	51	71	(	(	PUNCT
gujaf-14	51	72	2013	2013	NUM
gujaf-14	51	73	)	)	PUNCT
gujaf-14	51	74	,	,	PUNCT
gujaf-14	51	75	mamis	mamis	NOUN
gujaf-14	51	76	and	and	CCONJ
gujaf-14	51	77	ncetenak	ncetenak	NOUN
gujaf-14	51	78	(	(	PUNCT
gujaf-14	51	79	2012	2012	NUM
gujaf-14	51	80	)	)	PUNCT
gujaf-14	51	81	,	,	PUNCT
gujaf-14	51	82	adeyemi	adeyemi	ADV
gujaf-14	51	83	and	and	CCONJ
gujaf-14	51	84	okpala	okpala	VERB
gujaf-14	51	85	(	(	PUNCT
gujaf-14	51	86	2011	2011	NUM
gujaf-14	51	87	)	)	PUNCT
gujaf-14	51	88	,	,	PUNCT
gujaf-14	51	89	rad	rad	PROPN
gujaf-14	51	90	,	,	PUNCT
gujaf-14	51	91	salehi	salehi	NOUN
gujaf-14	51	92	and	and	CCONJ
gujaf-14	51	93	pour	pour	PROPN
gujaf-14	51	94	(	(	PUNCT
gujaf-14	51	95	2016	2016	NUM
gujaf-14	51	96	)	)	PUNCT
gujaf-14	51	97	,	,	PUNCT
gujaf-14	51	98	ebrahim	ebrahim	PROPN
gujaf-14	51	99	(	(	PUNCT
gujaf-14	51	100	2001	2001	NUM
gujaf-14	51	101	)	)	PUNCT
gujaf-14	51	102	,	,	PUNCT
gujaf-14	51	103	alves	alves	PROPN
gujaf-14	51	104	(	(	PUNCT
gujaf-14	51	105	2012	2012	NUM
gujaf-14	51	106	)	)	PUNCT
gujaf-14	51	107	,	,	PUNCT
gujaf-14	51	108	spino	spino	NOUN
gujaf-14	51	109	(	(	PUNCT
gujaf-14	51	110	2013	2013	NUM
gujaf-14	51	111	)	)	PUNCT
gujaf-14	51	112	,	,	PUNCT
gujaf-14	51	113	isenmila	isenmila	NOUN
gujaf-14	51	114	and	and	CCONJ
gujaf-14	51	115	elijah	elijah	PROPN
gujaf-14	51	116	(	(	PUNCT
gujaf-14	51	117	2012	2012	NUM
gujaf-14	51	118	)	)	PUNCT
gujaf-14	51	119	,	,	PUNCT
gujaf-14	51	120	farouk	farouk	PROPN
gujaf-14	51	121	and	and	CCONJ
gujaf-14	51	122	hassan	hassan	PROPN
gujaf-14	51	123	(	(	PUNCT
gujaf-14	51	124	2014	2014	NUM
gujaf-14	51	125	)	)	PUNCT
gujaf-14	51	126	among	among	ADP
gujaf-14	51	127	others	other	NOUN
gujaf-14	51	128	.	.	PUNCT
gujaf-14	52	1	some	some	DET
gujaf-14	52	2	components	component	NOUN
gujaf-14	52	3	of	of	ADP
gujaf-14	52	4	the	the	DET
gujaf-14	52	5	model	model	NOUN
gujaf-14	52	6	are	be	AUX
gujaf-14	52	7	not	not	PART
gujaf-14	52	8	obtainable	obtainable	ADJ
gujaf-14	52	9	in	in	ADP
gujaf-14	52	10	bank	bank	NOUN
gujaf-14	52	11	financial	financial	ADJ
gujaf-14	52	12	statement	statement	NOUN
gujaf-14	52	13	of	of	ADP
gujaf-14	52	14	listed	list	VERB
gujaf-14	52	15	deposit	deposit	NOUN
gujaf-14	52	16	money	money	NOUN
gujaf-14	52	17	bank	bank	NOUN
gujaf-14	52	18	in	in	ADP
gujaf-14	52	19	nigeria	nigeria	PROPN
gujaf-14	52	20	.	.	PUNCT
gujaf-14	53	1	this	this	DET
gujaf-14	53	2	study	study	NOUN
gujaf-14	53	3	therefore	therefore	ADV
gujaf-14	53	4	adopted	adopt	VERB
gujaf-14	53	5	loan	loan	NOUN
gujaf-14	53	6	loss	loss	NOUN
gujaf-14	53	7	provision	provision	NOUN
gujaf-14	53	8	(	(	PUNCT
gujaf-14	53	9	llp	llp	PROPN
gujaf-14	53	10	)	)	PUNCT
gujaf-14	53	11	model	model	NOUN
gujaf-14	53	12	of	of	ADP
gujaf-14	53	13	change	change	NOUN
gujaf-14	53	14	,	,	PUNCT
gujaf-14	53	15	shen	shen	NOUN
gujaf-14	53	16	and	and	CCONJ
gujaf-14	53	17	fang	fang	X
gujaf-14	53	18	(	(	PUNCT
gujaf-14	53	19	2008	2008	NUM
gujaf-14	53	20	)	)	PUNCT
gujaf-14	53	21	considering	consider	VERB
gujaf-14	53	22	the	the	DET
gujaf-14	53	23	domain	domain	NOUN
gujaf-14	53	24	of	of	ADP
gujaf-14	53	25	the	the	DET
gujaf-14	53	26	study	study	NOUN
gujaf-14	53	27	.	.	PUNCT
gujaf-14	54	1	the	the	DET
gujaf-14	54	2	main	main	ADJ
gujaf-14	54	3	objective	objective	NOUN
gujaf-14	54	4	of	of	ADP
gujaf-14	54	5	this	this	DET
gujaf-14	54	6	study	study	NOUN
gujaf-14	54	7	is	be	AUX
gujaf-14	54	8	to	to	PART
gujaf-14	54	9	examine	examine	VERB
gujaf-14	54	10	the	the	DET
gujaf-14	54	11	effect	effect	NOUN
gujaf-14	54	12	of	of	ADP
gujaf-14	54	13	audit	audit	NOUN
gujaf-14	54	14	quality	quality	NOUN
gujaf-14	54	15	and	and	CCONJ
gujaf-14	54	16	governance	governance	NOUN
gujaf-14	54	17	mechanisms	mechanism	NOUN
gujaf-14	54	18	on	on	ADP
gujaf-14	54	19	earnings	earning	NOUN
gujaf-14	54	20	management	management	NOUN
gujaf-14	54	21	of	of	ADP
gujaf-14	54	22	quoted	quote	VERB
gujaf-14	54	23	dmbs	dmb	NOUN
gujaf-14	54	24	in	in	ADP
gujaf-14	54	25	nigeria	nigeria	PROPN
gujaf-14	54	26	,	,	PUNCT
gujaf-14	54	27	other	other	ADJ
gujaf-14	54	28	specific	specific	ADJ
gujaf-14	54	29	objectives	objective	NOUN
gujaf-14	54	30	are	be	AUX
gujaf-14	54	31	;	;	PUNCT
gujaf-14	54	32	i.	i.	NOUN
gujaf-14	54	33	to	to	PART
gujaf-14	54	34	determine	determine	VERB
gujaf-14	54	35	the	the	DET
gujaf-14	54	36	impact	impact	NOUN
gujaf-14	54	37	of	of	ADP
gujaf-14	54	38	audit	audit	NOUN
gujaf-14	54	39	firm	firm	ADJ
gujaf-14	54	40	size	size	NOUN
gujaf-14	54	41	on	on	ADP
gujaf-14	54	42	earnings	earning	NOUN
gujaf-14	54	43	management	management	NOUN
gujaf-14	54	44	of	of	ADP
gujaf-14	54	45	quoted	quote	VERB
gujaf-14	54	46	dmbs	dmb	NOUN
gujaf-14	54	47	in	in	ADP
gujaf-14	54	48	nigeria	nigeria	PROPN
gujaf-14	54	49	.	.	PUNCT
gujaf-14	55	1	gujaf	gujaf	NOUN
gujaf-14	55	2	:	:	PUNCT
gujaf-14	55	3	gusau	gusau	PROPN
gujaf-14	55	4	journal	journal	NOUN
gujaf-14	55	5	of	of	ADP
gujaf-14	55	6	accounting	accounting	NOUN
gujaf-14	55	7	and	and	CCONJ
gujaf-14	55	8	finance	finance	NOUN
gujaf-14	55	9	,	,	PUNCT
gujaf-14	55	10	vol	vol	NOUN
gujaf-14	55	11	.	.	PUNCT
gujaf-14	56	1	i	i	PRON
gujaf-14	56	2	,	,	PUNCT
gujaf-14	56	3	issue	issue	NOUN
gujaf-14	56	4	1	1	NUM
gujaf-14	56	5	,	,	PUNCT
gujaf-14	56	6	april	april	PROPN
gujaf-14	56	7	,	,	PUNCT
gujaf-14	56	8	2020	2020	NUM
gujaf-14	56	9	issn	issn	VERB
gujaf-14	56	10	2756	2756	NUM
gujaf-14	56	11	-	-	PUNCT
gujaf-14	56	12	665x	665x	PROPN
gujaf-14	56	13	5	5	NUM
gujaf-14	56	14	ii	ii	NOUN
gujaf-14	56	15	.	.	PUNCT
gujaf-14	56	16	to	to	PART
gujaf-14	56	17	examine	examine	VERB
gujaf-14	56	18	the	the	DET
gujaf-14	56	19	effect	effect	NOUN
gujaf-14	56	20	of	of	ADP
gujaf-14	56	21	audit	audit	NOUN
gujaf-14	56	22	independence	independence	NOUN
gujaf-14	56	23	on	on	ADP
gujaf-14	56	24	earnings	earning	NOUN
gujaf-14	56	25	management	management	NOUN
gujaf-14	56	26	of	of	ADP
gujaf-14	56	27	quoted	quote	VERB
gujaf-14	56	28	dmbs	dmb	NOUN
gujaf-14	56	29	in	in	ADP
gujaf-14	56	30	nigeria	nigeria	PROPN
gujaf-14	56	31	.	.	PUNCT
gujaf-14	57	1	iii	iii	X
gujaf-14	57	2	.	.	PUNCT
gujaf-14	58	1	to	to	PART
gujaf-14	58	2	identify	identify	VERB
gujaf-14	58	3	the	the	DET
gujaf-14	58	4	extent	extent	NOUN
gujaf-14	58	5	to	to	PART
gujaf-14	58	6	which	which	PRON
gujaf-14	58	7	audit	audit	NOUN
gujaf-14	58	8	firm	firm	ADJ
gujaf-14	58	9	tenure	tenure	NOUN
gujaf-14	58	10	influences	influence	VERB
gujaf-14	58	11	earnings	earning	NOUN
gujaf-14	58	12	management	management	NOUN
gujaf-14	58	13	of	of	ADP
gujaf-14	58	14	quoted	quote	VERB
gujaf-14	58	15	dmbs	dmb	NOUN
gujaf-14	58	16	in	in	ADP
gujaf-14	58	17	nigeria	nigeria	PROPN
gujaf-14	58	18	.	.	PUNCT
gujaf-14	59	1	iv	iv	X
gujaf-14	59	2	.	.	PUNCT
gujaf-14	59	3	to	to	PART
gujaf-14	59	4	investigate	investigate	VERB
gujaf-14	59	5	the	the	DET
gujaf-14	59	6	impact	impact	NOUN
gujaf-14	59	7	of	of	ADP
gujaf-14	59	8	managerial	managerial	ADJ
gujaf-14	59	9	ownership	ownership	NOUN
gujaf-14	59	10	on	on	ADP
gujaf-14	59	11	earnings	earning	NOUN
gujaf-14	59	12	management	management	NOUN
gujaf-14	59	13	of	of	ADP
gujaf-14	59	14	quoted	quote	VERB
gujaf-14	59	15	dmbs	dmb	NOUN
gujaf-14	59	16	in	in	ADP
gujaf-14	59	17	nigeria	nigeria	PROPN
gujaf-14	59	18	v.	v.	ADV
gujaf-14	59	19	to	to	PART
gujaf-14	59	20	evaluate	evaluate	VERB
gujaf-14	59	21	the	the	DET
gujaf-14	59	22	influence	influence	NOUN
gujaf-14	59	23	of	of	ADP
gujaf-14	59	24	board	board	NOUN
gujaf-14	59	25	independence	independence	NOUN
gujaf-14	59	26	on	on	ADP
gujaf-14	59	27	earnings	earning	NOUN
gujaf-14	59	28	management	management	NOUN
gujaf-14	59	29	of	of	ADP
gujaf-14	59	30	quoted	quote	VERB
gujaf-14	59	31	dmbs	dmb	NOUN
gujaf-14	59	32	in	in	ADP
gujaf-14	59	33	nigeria	nigeria	PROPN
gujaf-14	59	34	in	in	ADP
gujaf-14	59	35	line	line	NOUN
gujaf-14	59	36	with	with	ADP
gujaf-14	59	37	the	the	DET
gujaf-14	59	38	objectives	objective	NOUN
gujaf-14	59	39	of	of	ADP
gujaf-14	59	40	the	the	DET
gujaf-14	59	41	study	study	NOUN
gujaf-14	59	42	,	,	PUNCT
gujaf-14	59	43	the	the	DET
gujaf-14	59	44	following	follow	VERB
gujaf-14	59	45	hypotheses	hypothesis	NOUN
gujaf-14	59	46	were	be	AUX
gujaf-14	59	47	formulated	formulate	VERB
gujaf-14	59	48	in	in	ADP
gujaf-14	59	49	null	null	ADJ
gujaf-14	59	50	form	form	NOUN
gujaf-14	59	51	:	:	PUNCT
gujaf-14	59	52	h01	h01	NOUN
gujaf-14	59	53	:	:	PUNCT
gujaf-14	59	54	audit	audit	NOUN
gujaf-14	59	55	firm	firm	ADJ
gujaf-14	59	56	size	size	NOUN
gujaf-14	59	57	has	have	VERB
gujaf-14	59	58	no	no	DET
gujaf-14	59	59	significant	significant	ADJ
gujaf-14	59	60	impact	impact	NOUN
gujaf-14	59	61	on	on	ADP
gujaf-14	59	62	earnings	earning	NOUN
gujaf-14	59	63	management	management	NOUN
gujaf-14	59	64	of	of	ADP
gujaf-14	59	65	quoted	quote	VERB
gujaf-14	59	66	dmbs	dmb	NOUN
gujaf-14	59	67	in	in	ADP
gujaf-14	59	68	nigeria	nigeria	PROPN
gujaf-14	59	69	.	.	PUNCT
gujaf-14	60	1	h02	h02	PROPN
gujaf-14	60	2	:	:	PUNCT
gujaf-14	60	3	audit	audit	NOUN
gujaf-14	60	4	firm	firm	ADJ
gujaf-14	60	5	independence	independence	NOUN
gujaf-14	60	6	has	have	VERB
gujaf-14	60	7	no	no	DET
gujaf-14	60	8	significant	significant	ADJ
gujaf-14	60	9	effect	effect	NOUN
gujaf-14	60	10	on	on	ADP
gujaf-14	60	11	earnings	earning	NOUN
gujaf-14	60	12	management	management	NOUN
gujaf-14	60	13	of	of	ADP
gujaf-14	60	14	quoted	quote	VERB
gujaf-14	60	15	dmbs	dmb	NOUN
gujaf-14	60	16	in	in	ADP
gujaf-14	60	17	nigeria	nigeria	PROPN
gujaf-14	60	18	.	.	PUNCT
gujaf-14	61	1	h03	h03	NOUN
gujaf-14	61	2	:	:	PUNCT
gujaf-14	61	3	audit	audit	NOUN
gujaf-14	61	4	firm	firm	ADJ
gujaf-14	61	5	tenure	tenure	NOUN
gujaf-14	61	6	has	have	VERB
gujaf-14	61	7	no	no	DET
gujaf-14	61	8	significant	significant	ADJ
gujaf-14	61	9	influence	influence	NOUN
gujaf-14	61	10	on	on	ADP
gujaf-14	61	11	earnings	earning	NOUN
gujaf-14	61	12	management	management	NOUN
gujaf-14	61	13	of	of	ADP
gujaf-14	61	14	quoted	quote	VERB
gujaf-14	61	15	dmbs	dmb	NOUN
gujaf-14	61	16	in	in	ADP
gujaf-14	61	17	nigeria	nigeria	PROPN
gujaf-14	61	18	.	.	PUNCT
gujaf-14	62	1	h04	h04	PROPN
gujaf-14	62	2	:	:	PUNCT
gujaf-14	62	3	managerial	managerial	ADJ
gujaf-14	62	4	ownership	ownership	NOUN
gujaf-14	62	5	has	have	VERB
gujaf-14	62	6	no	no	DET
gujaf-14	62	7	significant	significant	ADJ
gujaf-14	62	8	impact	impact	NOUN
gujaf-14	62	9	on	on	ADP
gujaf-14	62	10	earnings	earning	NOUN
gujaf-14	62	11	management	management	NOUN
gujaf-14	62	12	of	of	ADP
gujaf-14	62	13	quoted	quote	VERB
gujaf-14	62	14	dmbs	dmb	NOUN
gujaf-14	62	15	in	in	ADP
gujaf-14	62	16	nigeria	nigeria	PROPN
gujaf-14	62	17	h05	h05	PROPN
gujaf-14	62	18	:	:	PUNCT
gujaf-14	62	19	board	board	NOUN
gujaf-14	62	20	independence	independence	NOUN
gujaf-14	62	21	has	have	VERB
gujaf-14	62	22	no	no	DET
gujaf-14	62	23	significant	significant	ADJ
gujaf-14	62	24	influence	influence	NOUN
gujaf-14	62	25	on	on	ADP
gujaf-14	62	26	earnings	earning	NOUN
gujaf-14	62	27	management	management	NOUN
gujaf-14	62	28	of	of	ADP
gujaf-14	62	29	quoted	quote	VERB
gujaf-14	62	30	dmbs	dmb	NOUN
gujaf-14	62	31	in	in	ADP
gujaf-14	62	32	nigeria	nigeria	PROPN
gujaf-14	62	33	this	this	DET
gujaf-14	62	34	research	research	NOUN
gujaf-14	62	35	gains	gain	VERB
gujaf-14	62	36	its	its	PRON
gujaf-14	62	37	weight	weight	NOUN
gujaf-14	62	38	from	from	ADP
gujaf-14	62	39	the	the	DET
gujaf-14	62	40	increasingly	increasingly	ADV
gujaf-14	62	41	strategic	strategic	ADJ
gujaf-14	62	42	business	business	NOUN
gujaf-14	62	43	activities	activity	NOUN
gujaf-14	62	44	in	in	ADP
gujaf-14	62	45	the	the	DET
gujaf-14	62	46	financial	financial	ADJ
gujaf-14	62	47	sector	sector	NOUN
gujaf-14	62	48	,	,	PUNCT
gujaf-14	62	49	which	which	PRON
gujaf-14	62	50	allows	allow	VERB
gujaf-14	62	51	banks	bank	NOUN
gujaf-14	62	52	to	to	PART
gujaf-14	62	53	be	be	AUX
gujaf-14	62	54	more	more	ADV
gujaf-14	62	55	strategic	strategic	ADJ
gujaf-14	62	56	in	in	ADP
gujaf-14	62	57	their	their	PRON
gujaf-14	62	58	business	business	NOUN
gujaf-14	62	59	approach	approach	NOUN
gujaf-14	62	60	,	,	PUNCT
gujaf-14	62	61	and	and	CCONJ
gujaf-14	62	62	enables	enable	VERB
gujaf-14	62	63	them	they	PRON
gujaf-14	62	64	to	to	PART
gujaf-14	62	65	play	play	VERB
gujaf-14	62	66	its	its	PRON
gujaf-14	62	67	financial	financial	ADJ
gujaf-14	62	68	intermediation	intermediation	NOUN
gujaf-14	62	69	role	role	NOUN
gujaf-14	62	70	in	in	ADP
gujaf-14	62	71	an	an	DET
gujaf-14	62	72	efficient	efficient	ADJ
gujaf-14	62	73	and	and	CCONJ
gujaf-14	62	74	profitable	profitable	ADJ
gujaf-14	62	75	manner	manner	NOUN
gujaf-14	62	76	.	.	PUNCT
gujaf-14	63	1	2	2	X
gujaf-14	63	2	.	.	X
gujaf-14	63	3	literature	literature	NOUN
gujaf-14	63	4	review	review	PROPN
gujaf-14	63	5	and	and	CCONJ
gujaf-14	63	6	theoretical	theoretical	ADJ
gujaf-14	63	7	framework	framework	NOUN
gujaf-14	63	8	audit	audit	NOUN
gujaf-14	63	9	firm	firm	ADJ
gujaf-14	63	10	size	size	NOUN
gujaf-14	63	11	and	and	CCONJ
gujaf-14	63	12	earnings	earning	NOUN
gujaf-14	63	13	management	management	NOUN
gujaf-14	63	14	shayanfar	shayanfar	NOUN
gujaf-14	63	15	(	(	PUNCT
gujaf-14	63	16	2016	2016	NUM
gujaf-14	63	17	)	)	PUNCT
gujaf-14	63	18	investigated	investigate	VERB
gujaf-14	63	19	the	the	DET
gujaf-14	63	20	impact	impact	NOUN
gujaf-14	63	21	of	of	ADP
gujaf-14	63	22	audit	audit	NOUN
gujaf-14	63	23	quality	quality	NOUN
gujaf-14	63	24	on	on	ADP
gujaf-14	63	25	earnings	earning	NOUN
gujaf-14	63	26	response	response	NOUN
gujaf-14	63	27	coefficient	coefficient	NOUN
gujaf-14	63	28	of	of	ADP
gujaf-14	63	29	the	the	DET
gujaf-14	63	30	listed	list	VERB
gujaf-14	63	31	companies	company	NOUN
gujaf-14	63	32	in	in	ADP
gujaf-14	63	33	tehran	tehran	PROPN
gujaf-14	63	34	stock	stock	PROPN
gujaf-14	63	35	exchange	exchange	PROPN
gujaf-14	63	36	in	in	ADP
gujaf-14	63	37	iran	iran	PROPN
gujaf-14	63	38	for	for	ADP
gujaf-14	63	39	the	the	DET
gujaf-14	63	40	period	period	NOUN
gujaf-14	63	41	of	of	ADP
gujaf-14	63	42	five	five	NUM
gujaf-14	63	43	years	year	NOUN
gujaf-14	63	44	(	(	PUNCT
gujaf-14	63	45	2009	2009	NUM
gujaf-14	63	46	-	-	SYM
gujaf-14	63	47	2013	2013	NUM
gujaf-14	63	48	)	)	PUNCT
gujaf-14	63	49	by	by	ADP
gujaf-14	63	50	taken	take	VERB
gujaf-14	63	51	83	83	NUM
gujaf-14	63	52	firms	firm	NOUN
gujaf-14	63	53	using	use	VERB
gujaf-14	63	54	cochrane	cochrane	NOUN
gujaf-14	63	55	method	method	NOUN
gujaf-14	63	56	as	as	ADP
gujaf-14	63	57	the	the	DET
gujaf-14	63	58	sample	sample	NOUN
gujaf-14	63	59	size	size	NOUN
gujaf-14	63	60	of	of	ADP
gujaf-14	63	61	the	the	DET
gujaf-14	63	62	study	study	NOUN
gujaf-14	63	63	.	.	PUNCT
gujaf-14	64	1	the	the	DET
gujaf-14	64	2	independent	independent	ADJ
gujaf-14	64	3	variable	variable	NOUN
gujaf-14	64	4	of	of	ADP
gujaf-14	64	5	the	the	DET
gujaf-14	64	6	study	study	NOUN
gujaf-14	64	7	was	be	AUX
gujaf-14	64	8	proxied	proxie	VERB
gujaf-14	64	9	by	by	ADP
gujaf-14	64	10	audit	audit	NOUN
gujaf-14	64	11	firm	firm	ADJ
gujaf-14	64	12	size	size	NOUN
gujaf-14	64	13	while	while	SCONJ
gujaf-14	64	14	the	the	DET
gujaf-14	64	15	dependent	dependent	ADJ
gujaf-14	64	16	variable	variable	NOUN
gujaf-14	64	17	was	be	AUX
gujaf-14	64	18	proxied	proxie	VERB
gujaf-14	64	19	by	by	ADP
gujaf-14	64	20	earnings	earning	NOUN
gujaf-14	64	21	response	response	NOUN
gujaf-14	64	22	coefficient	coefficient	NOUN
gujaf-14	64	23	measure	measure	NOUN
gujaf-14	64	24	by	by	ADP
gujaf-14	64	25	car=	car=	PROPN
gujaf-14	64	26	a+b	a+b	PROPN
gujaf-14	64	27	(	(	PUNCT
gujaf-14	64	28	sue	sue	NOUN
gujaf-14	64	29	)	)	PUNCT
gujaf-14	65	1	+	+	NOUN
gujaf-14	65	2	e	e	NOUN
gujaf-14	65	3	,	,	PUNCT
gujaf-14	65	4	where	where	SCONJ
gujaf-14	65	5	;	;	PUNCT
gujaf-14	65	6	cari	cari	PROPN
gujaf-14	65	7	:	:	PUNCT
gujaf-14	65	8	modified	modify	VERB
gujaf-14	65	9	return	return	NOUN
gujaf-14	65	10	of	of	ADP
gujaf-14	65	11	the	the	DET
gujaf-14	65	12	firm	firm	NOUN
gujaf-14	65	13	i	i	PRON
gujaf-14	65	14	for	for	ADP
gujaf-14	65	15	a	a	DET
gujaf-14	65	16	12	12	NUM
gujaf-14	65	17	-	-	PUNCT
gujaf-14	65	18	month	month	NOUN
gujaf-14	65	19	period	period	NOUN
gujaf-14	65	20	t	t	PROPN
gujaf-14	65	21	,	,	PUNCT
gujaf-14	65	22	suei	suei	PROPN
gujaf-14	65	23	:	:	PUNCT
gujaf-14	65	24	annual	annual	ADJ
gujaf-14	65	25	dividend	dividend	NOUN
gujaf-14	65	26	of	of	ADP
gujaf-14	65	27	the	the	DET
gujaf-14	65	28	firm	firm	NOUN
gujaf-14	65	29	i	i	PRON
gujaf-14	65	30	in	in	ADP
gujaf-14	65	31	the	the	DET
gujaf-14	65	32	year	year	NOUN
gujaf-14	65	33	t	t	PROPN
gujaf-14	65	34	,	,	PUNCT
gujaf-14	65	35	ei	ei	X
gujaf-14	65	36	:	:	PUNCT
gujaf-14	65	37	residual	residual	ADJ
gujaf-14	65	38	gujaf	gujaf	NOUN
gujaf-14	65	39	:	:	PUNCT
gujaf-14	65	40	gusau	gusau	PROPN
gujaf-14	65	41	journal	journal	NOUN
gujaf-14	65	42	of	of	ADP
gujaf-14	65	43	accounting	accounting	NOUN
gujaf-14	65	44	and	and	CCONJ
gujaf-14	65	45	finance	finance	NOUN
gujaf-14	65	46	,	,	PUNCT
gujaf-14	65	47	vol	vol	NOUN
gujaf-14	65	48	.	.	PUNCT
gujaf-14	66	1	i	i	PRON
gujaf-14	66	2	,	,	PUNCT
gujaf-14	66	3	issue	issue	NOUN
gujaf-14	66	4	1	1	NUM
gujaf-14	66	5	,	,	PUNCT
gujaf-14	66	6	april	april	PROPN
gujaf-14	66	7	,	,	PUNCT
gujaf-14	66	8	2020	2020	NUM
gujaf-14	66	9	issn	issn	VERB
gujaf-14	66	10	2756	2756	NUM
gujaf-14	66	11	-	-	PUNCT
gujaf-14	66	12	665x	665x	NOUN
gujaf-14	66	13	6	6	NUM
gujaf-14	66	14	term	term	NOUN
gujaf-14	66	15	.	.	PUNCT
gujaf-14	67	1	secondary	secondary	ADJ
gujaf-14	67	2	data	datum	NOUN
gujaf-14	67	3	was	be	AUX
gujaf-14	67	4	collected	collect	VERB
gujaf-14	67	5	using	use	VERB
gujaf-14	67	6	the	the	DET
gujaf-14	67	7	annual	annual	ADJ
gujaf-14	67	8	reports	report	NOUN
gujaf-14	67	9	and	and	CCONJ
gujaf-14	67	10	accounts	account	NOUN
gujaf-14	67	11	of	of	ADP
gujaf-14	67	12	the	the	DET
gujaf-14	67	13	selected	select	VERB
gujaf-14	67	14	companies	company	NOUN
gujaf-14	67	15	;	;	PUNCT
gujaf-14	67	16	the	the	DET
gujaf-14	67	17	study	study	NOUN
gujaf-14	67	18	adopted	adopt	VERB
gujaf-14	67	19	regression	regression	NOUN
gujaf-14	67	20	technique	technique	NOUN
gujaf-14	67	21	as	as	ADP
gujaf-14	67	22	a	a	DET
gujaf-14	67	23	technique	technique	NOUN
gujaf-14	67	24	of	of	ADP
gujaf-14	67	25	data	datum	NOUN
gujaf-14	67	26	analysis	analysis	NOUN
gujaf-14	67	27	and	and	CCONJ
gujaf-14	67	28	found	find	VERB
gujaf-14	67	29	that	that	DET
gujaf-14	67	30	audit	audit	NOUN
gujaf-14	67	31	firm	firm	ADJ
gujaf-14	67	32	size	size	NOUN
gujaf-14	67	33	negatively	negatively	ADV
gujaf-14	67	34	and	and	CCONJ
gujaf-14	67	35	significantly	significantly	ADV
gujaf-14	67	36	impacted	impact	VERB
gujaf-14	67	37	on	on	ADP
gujaf-14	67	38	earnings	earning	NOUN
gujaf-14	67	39	response	response	NOUN
gujaf-14	67	40	coefficient	coefficient	NOUN
gujaf-14	67	41	of	of	ADP
gujaf-14	67	42	the	the	DET
gujaf-14	67	43	listed	list	VERB
gujaf-14	67	44	firms	firm	NOUN
gujaf-14	67	45	in	in	ADP
gujaf-14	67	46	iran	iran	PROPN
gujaf-14	67	47	.	.	PUNCT
gujaf-14	68	1	the	the	DET
gujaf-14	68	2	study	study	NOUN
gujaf-14	68	3	fails	fail	VERB
gujaf-14	68	4	to	to	PART
gujaf-14	68	5	validate	validate	VERB
gujaf-14	68	6	any	any	DET
gujaf-14	68	7	theory	theory	NOUN
gujaf-14	68	8	as	as	SCONJ
gujaf-14	68	9	such	such	DET
gujaf-14	68	10	the	the	DET
gujaf-14	68	11	conclusion	conclusion	NOUN
gujaf-14	68	12	is	be	AUX
gujaf-14	68	13	questionable	questionable	ADJ
gujaf-14	68	14	.	.	PUNCT
gujaf-14	69	1	furthermore	furthermore	ADV
gujaf-14	69	2	,	,	PUNCT
gujaf-14	69	3	tijjani	tijjani	NOUN
gujaf-14	69	4	(	(	PUNCT
gujaf-14	69	5	2015	2015	NUM
gujaf-14	69	6	)	)	PUNCT
gujaf-14	69	7	examined	examine	VERB
gujaf-14	69	8	the	the	DET
gujaf-14	69	9	relationship	relationship	NOUN
gujaf-14	69	10	between	between	ADP
gujaf-14	69	11	audit	audit	NOUN
gujaf-14	69	12	quality	quality	NOUN
gujaf-14	69	13	and	and	CCONJ
gujaf-14	69	14	earnings	earning	NOUN
gujaf-14	69	15	management	management	NOUN
gujaf-14	69	16	of	of	ADP
gujaf-14	69	17	listed	list	VERB
gujaf-14	69	18	building	building	NOUN
gujaf-14	69	19	material	material	NOUN
gujaf-14	69	20	firms	firm	NOUN
gujaf-14	69	21	in	in	ADP
gujaf-14	69	22	nigeria	nigeria	PROPN
gujaf-14	69	23	over	over	ADP
gujaf-14	69	24	a	a	DET
gujaf-14	69	25	period	period	NOUN
gujaf-14	69	26	of	of	ADP
gujaf-14	69	27	seven	seven	NUM
gujaf-14	69	28	years	year	NOUN
gujaf-14	69	29	2007	2007	NUM
gujaf-14	69	30	-	-	SYM
gujaf-14	69	31	2013	2013	NUM
gujaf-14	69	32	,	,	PUNCT
gujaf-14	69	33	the	the	DET
gujaf-14	69	34	study	study	NOUN
gujaf-14	69	35	used	use	VERB
gujaf-14	69	36	the	the	DET
gujaf-14	69	37	whole	whole	ADJ
gujaf-14	69	38	population	population	NOUN
gujaf-14	69	39	of	of	ADP
gujaf-14	69	40	listed	list	VERB
gujaf-14	69	41	building	building	NOUN
gujaf-14	69	42	material	material	NOUN
gujaf-14	69	43	firms	firm	NOUN
gujaf-14	69	44	in	in	ADP
gujaf-14	69	45	nigeria	nigeria	PROPN
gujaf-14	69	46	as	as	ADP
gujaf-14	69	47	the	the	DET
gujaf-14	69	48	sample	sample	NOUN
gujaf-14	69	49	size	size	NOUN
gujaf-14	69	50	of	of	ADP
gujaf-14	69	51	the	the	DET
gujaf-14	69	52	study	study	NOUN
gujaf-14	69	53	.	.	PUNCT
gujaf-14	70	1	audit	audit	NOUN
gujaf-14	70	2	quality	quality	NOUN
gujaf-14	70	3	as	as	ADP
gujaf-14	70	4	an	an	DET
gujaf-14	70	5	independent	independent	ADJ
gujaf-14	70	6	variable	variable	NOUN
gujaf-14	70	7	of	of	ADP
gujaf-14	70	8	the	the	DET
gujaf-14	70	9	study	study	NOUN
gujaf-14	70	10	was	be	AUX
gujaf-14	70	11	proxy	proxy	NOUN
gujaf-14	70	12	by	by	ADP
gujaf-14	70	13	audit	audit	NOUN
gujaf-14	70	14	firm	firm	ADJ
gujaf-14	70	15	size	size	NOUN
gujaf-14	70	16	while	while	SCONJ
gujaf-14	70	17	earnings	earning	NOUN
gujaf-14	70	18	management	management	NOUN
gujaf-14	70	19	as	as	ADP
gujaf-14	70	20	the	the	DET
gujaf-14	70	21	dependent	dependent	ADJ
gujaf-14	70	22	variable	variable	NOUN
gujaf-14	70	23	of	of	ADP
gujaf-14	70	24	the	the	DET
gujaf-14	70	25	study	study	NOUN
gujaf-14	70	26	was	be	AUX
gujaf-14	70	27	proxy	proxy	ADJ
gujaf-14	70	28	by	by	ADP
gujaf-14	70	29	discretionary	discretionary	ADJ
gujaf-14	70	30	accruals	accrual	NOUN
gujaf-14	70	31	and	and	CCONJ
gujaf-14	70	32	modified	modify	VERB
gujaf-14	70	33	jones	jones	PROPN
gujaf-14	70	34	model	model	NOUN
gujaf-14	70	35	of	of	ADP
gujaf-14	70	36	1995	1995	NUM
gujaf-14	70	37	was	be	AUX
gujaf-14	70	38	adopted	adopt	VERB
gujaf-14	70	39	.	.	PUNCT
gujaf-14	71	1	the	the	DET
gujaf-14	71	2	study	study	NOUN
gujaf-14	71	3	was	be	AUX
gujaf-14	71	4	hinge	hinge	NOUN
gujaf-14	71	5	on	on	ADP
gujaf-14	71	6	agency	agency	NOUN
gujaf-14	71	7	theory	theory	NOUN
gujaf-14	71	8	to	to	PART
gujaf-14	71	9	validate	validate	VERB
gujaf-14	71	10	the	the	DET
gujaf-14	71	11	result	result	NOUN
gujaf-14	71	12	of	of	ADP
gujaf-14	71	13	the	the	DET
gujaf-14	71	14	study	study	NOUN
gujaf-14	71	15	.	.	PUNCT
gujaf-14	72	1	secondary	secondary	ADJ
gujaf-14	72	2	data	datum	NOUN
gujaf-14	72	3	was	be	AUX
gujaf-14	72	4	collected	collect	VERB
gujaf-14	72	5	from	from	ADP
gujaf-14	72	6	the	the	DET
gujaf-14	72	7	annual	annual	ADJ
gujaf-14	72	8	reports	report	NOUN
gujaf-14	72	9	and	and	CCONJ
gujaf-14	72	10	accounts	account	NOUN
gujaf-14	72	11	of	of	ADP
gujaf-14	72	12	the	the	DET
gujaf-14	72	13	selected	select	VERB
gujaf-14	72	14	building	building	NOUN
gujaf-14	72	15	material	material	NOUN
gujaf-14	72	16	firms	firm	NOUN
gujaf-14	72	17	and	and	CCONJ
gujaf-14	72	18	analyze	analyze	VERB
gujaf-14	72	19	with	with	ADP
gujaf-14	72	20	generalize	generalize	VERB
gujaf-14	72	21	least	least	ADJ
gujaf-14	72	22	square	square	ADJ
gujaf-14	72	23	regression	regression	NOUN
gujaf-14	72	24	technique	technique	NOUN
gujaf-14	72	25	.	.	PUNCT
gujaf-14	73	1	the	the	DET
gujaf-14	73	2	study	study	NOUN
gujaf-14	73	3	found	find	VERB
gujaf-14	73	4	a	a	DET
gujaf-14	73	5	negative	negative	ADJ
gujaf-14	73	6	and	and	CCONJ
gujaf-14	73	7	significant	significant	ADJ
gujaf-14	73	8	relationship	relationship	NOUN
gujaf-14	73	9	between	between	ADP
gujaf-14	73	10	audit	audit	NOUN
gujaf-14	73	11	firm	firm	ADJ
gujaf-14	73	12	size	size	NOUN
gujaf-14	73	13	and	and	CCONJ
gujaf-14	73	14	earnings	earning	NOUN
gujaf-14	73	15	management	management	NOUN
gujaf-14	73	16	of	of	ADP
gujaf-14	73	17	listed	list	VERB
gujaf-14	73	18	building	building	NOUN
gujaf-14	73	19	material	material	NOUN
gujaf-14	73	20	firms	firm	NOUN
gujaf-14	73	21	in	in	ADP
gujaf-14	73	22	nigeria	nigeria	PROPN
gujaf-14	73	23	.	.	PUNCT
gujaf-14	74	1	this	this	DET
gujaf-14	74	2	conclusion	conclusion	NOUN
gujaf-14	74	3	may	may	AUX
gujaf-14	74	4	not	not	PART
gujaf-14	74	5	be	be	AUX
gujaf-14	74	6	applicable	applicable	ADJ
gujaf-14	74	7	in	in	ADP
gujaf-14	74	8	other	other	ADJ
gujaf-14	74	9	sector	sector	NOUN
gujaf-14	74	10	such	such	ADJ
gujaf-14	74	11	as	as	ADP
gujaf-14	74	12	,	,	PUNCT
gujaf-14	74	13	quoted	quote	VERB
gujaf-14	74	14	banks	bank	NOUN
gujaf-14	74	15	in	in	ADP
gujaf-14	74	16	nigeria	nigeria	PROPN
gujaf-14	74	17	as	as	ADP
gujaf-14	74	18	such	such	DET
gujaf-14	74	19	its	its	PRON
gujaf-14	74	20	need	need	NOUN
gujaf-14	74	21	to	to	PART
gujaf-14	74	22	conduct	conduct	VERB
gujaf-14	74	23	a	a	DET
gujaf-14	74	24	similar	similar	ADJ
gujaf-14	74	25	study	study	NOUN
gujaf-14	74	26	in	in	ADP
gujaf-14	74	27	such	such	ADJ
gujaf-14	74	28	sector	sector	NOUN
gujaf-14	74	29	.	.	PUNCT
gujaf-14	75	1	conversely	conversely	ADV
gujaf-14	75	2	,	,	PUNCT
gujaf-14	75	3	houqe	houqe	PROPN
gujaf-14	75	4	,	,	PUNCT
gujaf-14	75	5	ahmed	ahmed	PROPN
gujaf-14	75	6	and	and	CCONJ
gujaf-14	75	7	zijl	zijl	PROPN
gujaf-14	75	8	(	(	PUNCT
gujaf-14	75	9	2015	2015	NUM
gujaf-14	75	10	)	)	PUNCT
gujaf-14	75	11	examined	examine	VERB
gujaf-14	75	12	the	the	DET
gujaf-14	75	13	effect	effect	NOUN
gujaf-14	75	14	of	of	ADP
gujaf-14	75	15	audit	audit	NOUN
gujaf-14	75	16	quality	quality	NOUN
gujaf-14	75	17	on	on	ADP
gujaf-14	75	18	earnings	earning	NOUN
gujaf-14	75	19	quality	quality	NOUN
gujaf-14	75	20	and	and	CCONJ
gujaf-14	75	21	cost	cost	NOUN
gujaf-14	75	22	of	of	ADP
gujaf-14	75	23	equity	equity	NOUN
gujaf-14	75	24	capital	capital	NOUN
gujaf-14	75	25	evidence	evidence	NOUN
gujaf-14	75	26	from	from	ADP
gujaf-14	75	27	india	india	PROPN
gujaf-14	75	28	for	for	ADP
gujaf-14	75	29	the	the	DET
gujaf-14	75	30	period	period	NOUN
gujaf-14	75	31	of	of	ADP
gujaf-14	75	32	1998	1998	NUM
gujaf-14	75	33	-	-	SYM
gujaf-14	75	34	2009	2009	NUM
gujaf-14	75	35	.	.	PUNCT
gujaf-14	76	1	the	the	DET
gujaf-14	76	2	study	study	NOUN
gujaf-14	76	3	adopted	adopt	VERB
gujaf-14	76	4	filter	filter	NOUN
gujaf-14	76	5	to	to	PART
gujaf-14	76	6	arrive	arrive	VERB
gujaf-14	76	7	at	at	ADP
gujaf-14	76	8	the	the	DET
gujaf-14	76	9	sample	sample	NOUN
gujaf-14	76	10	size	size	NOUN
gujaf-14	76	11	of	of	ADP
gujaf-14	76	12	7,308	7,308	NUM
gujaf-14	76	13	firms	firm	NOUN
gujaf-14	76	14	after	after	ADP
gujaf-14	76	15	removing	remove	VERB
gujaf-14	76	16	oil	oil	NOUN
gujaf-14	76	17	and	and	CCONJ
gujaf-14	76	18	gas	gas	NOUN
gujaf-14	76	19	companies	company	NOUN
gujaf-14	76	20	,	,	PUNCT
gujaf-14	76	21	utilities	utility	NOUN
gujaf-14	76	22	companies	company	NOUN
gujaf-14	76	23	and	and	CCONJ
gujaf-14	76	24	financial	financial	ADJ
gujaf-14	76	25	service	service	NOUN
gujaf-14	76	26	companies	company	NOUN
gujaf-14	76	27	.	.	PUNCT
gujaf-14	77	1	the	the	DET
gujaf-14	77	2	regressor	regressor	NOUN
gujaf-14	77	3	was	be	AUX
gujaf-14	77	4	audit	audit	NOUN
gujaf-14	77	5	quality	quality	NOUN
gujaf-14	77	6	proxied	proxie	VERB
gujaf-14	77	7	by	by	ADP
gujaf-14	77	8	auditor	auditor	NOUN
gujaf-14	77	9	size	size	NOUN
gujaf-14	77	10	while	while	SCONJ
gujaf-14	77	11	the	the	DET
gujaf-14	77	12	dependent	dependent	ADJ
gujaf-14	77	13	variable	variable	NOUN
gujaf-14	77	14	of	of	ADP
gujaf-14	77	15	the	the	DET
gujaf-14	77	16	study	study	NOUN
gujaf-14	77	17	earnings	earning	NOUN
gujaf-14	77	18	management	management	NOUN
gujaf-14	77	19	was	be	AUX
gujaf-14	77	20	proxied	proxie	VERB
gujaf-14	77	21	by	by	ADP
gujaf-14	77	22	discretionary	discretionary	ADJ
gujaf-14	77	23	accruals	accrual	NOUN
gujaf-14	77	24	of	of	ADP
gujaf-14	77	25	modified	modified	ADJ
gujaf-14	77	26	jones	jones	PROPN
gujaf-14	77	27	1991	1991	NUM
gujaf-14	77	28	model	model	NOUN
gujaf-14	77	29	.	.	PUNCT
gujaf-14	78	1	secondary	secondary	ADJ
gujaf-14	78	2	data	datum	NOUN
gujaf-14	78	3	was	be	AUX
gujaf-14	78	4	collected	collect	VERB
gujaf-14	78	5	from	from	ADP
gujaf-14	78	6	the	the	DET
gujaf-14	78	7	annual	annual	ADJ
gujaf-14	78	8	report	report	NOUN
gujaf-14	78	9	and	and	CCONJ
gujaf-14	78	10	accounts	account	NOUN
gujaf-14	78	11	of	of	ADP
gujaf-14	78	12	the	the	DET
gujaf-14	78	13	sampled	sample	VERB
gujaf-14	78	14	firms	firm	NOUN
gujaf-14	78	15	and	and	CCONJ
gujaf-14	78	16	analysed	analyse	VERB
gujaf-14	78	17	with	with	ADP
gujaf-14	78	18	multiple	multiple	ADJ
gujaf-14	78	19	regression	regression	NOUN
gujaf-14	78	20	as	as	ADP
gujaf-14	78	21	a	a	DET
gujaf-14	78	22	technique	technique	NOUN
gujaf-14	78	23	of	of	ADP
gujaf-14	78	24	data	datum	NOUN
gujaf-14	78	25	analysis	analysis	NOUN
gujaf-14	78	26	.	.	PUNCT
gujaf-14	79	1	the	the	DET
gujaf-14	79	2	study	study	NOUN
gujaf-14	79	3	found	find	VERB
gujaf-14	79	4	that	that	SCONJ
gujaf-14	79	5	audit	audit	NOUN
gujaf-14	79	6	firm	firm	ADJ
gujaf-14	79	7	size	size	NOUN
gujaf-14	79	8	negatively	negatively	ADV
gujaf-14	79	9	influences	influence	VERB
gujaf-14	79	10	earnings	earning	NOUN
gujaf-14	79	11	management	management	NOUN
gujaf-14	79	12	.	.	PUNCT
gujaf-14	80	1	the	the	DET
gujaf-14	80	2	study	study	NOUN
gujaf-14	80	3	did	do	AUX
gujaf-14	80	4	not	not	PART
gujaf-14	80	5	validate	validate	VERB
gujaf-14	80	6	any	any	DET
gujaf-14	80	7	theory	theory	NOUN
gujaf-14	80	8	as	as	SCONJ
gujaf-14	80	9	such	such	DET
gujaf-14	80	10	the	the	DET
gujaf-14	80	11	conclusion	conclusion	NOUN
gujaf-14	80	12	may	may	AUX
gujaf-14	80	13	not	not	PART
gujaf-14	80	14	hold	hold	VERB
gujaf-14	80	15	water	water	NOUN
gujaf-14	80	16	.	.	PUNCT
gujaf-14	81	1	in	in	ADP
gujaf-14	81	2	addition	addition	NOUN
gujaf-14	81	3	,	,	PUNCT
gujaf-14	81	4	soliman	soliman	NOUN
gujaf-14	81	5	and	and	CCONJ
gujaf-14	81	6	ragab	ragab	PROPN
gujaf-14	81	7	(	(	PUNCT
gujaf-14	81	8	2014	2014	NUM
gujaf-14	81	9	)	)	PUNCT
gujaf-14	81	10	examined	examine	VERB
gujaf-14	81	11	audit	audit	NOUN
gujaf-14	81	12	committee	committee	NOUN
gujaf-14	81	13	effectiveness	effectiveness	NOUN
gujaf-14	81	14	;	;	PUNCT
gujaf-14	81	15	audit	audit	NOUN
gujaf-14	81	16	quality	quality	NOUN
gujaf-14	81	17	and	and	CCONJ
gujaf-14	81	18	earnings	earning	NOUN
gujaf-14	81	19	management	management	NOUN
gujaf-14	81	20	of	of	ADP
gujaf-14	81	21	40	40	NUM
gujaf-14	81	22	egyptian	egyptian	ADJ
gujaf-14	81	23	listed	list	VERB
gujaf-14	81	24	companies	company	NOUN
gujaf-14	81	25	for	for	ADP
gujaf-14	81	26	the	the	DET
gujaf-14	81	27	period	period	NOUN
gujaf-14	81	28	2007	2007	NUM
gujaf-14	81	29	–	–	PUNCT
gujaf-14	81	30	2010	2010	NUM
gujaf-14	81	31	by	by	ADP
gujaf-14	81	32	taken	take	VERB
gujaf-14	81	33	40	40	NUM
gujaf-14	81	34	companies	company	NOUN
gujaf-14	81	35	as	as	ADP
gujaf-14	81	36	the	the	DET
gujaf-14	81	37	sampling	sample	VERB
gujaf-14	81	38	size	size	NOUN
gujaf-14	81	39	by	by	ADP
gujaf-14	81	40	filter	filter	NOUN
gujaf-14	81	41	sampling	sample	VERB
gujaf-14	81	42	excluding	exclude	VERB
gujaf-14	81	43	banks	bank	NOUN
gujaf-14	81	44	,	,	PUNCT
gujaf-14	81	45	insurance	insurance	NOUN
gujaf-14	81	46	companies	company	NOUN
gujaf-14	81	47	and	and	CCONJ
gujaf-14	81	48	leasing	leasing	NOUN
gujaf-14	81	49	companies	company	NOUN
gujaf-14	81	50	.	.	PUNCT
gujaf-14	82	1	the	the	DET
gujaf-14	82	2	audit	audit	NOUN
gujaf-14	82	3	quality	quality	NOUN
gujaf-14	82	4	was	be	AUX
gujaf-14	82	5	proxied	proxie	VERB
gujaf-14	82	6	by	by	ADP
gujaf-14	82	7	big	big	ADJ
gujaf-14	82	8	4	4	NUM
gujaf-14	82	9	and	and	CCONJ
gujaf-14	82	10	nonbig	nonbig	ADJ
gujaf-14	82	11	4	4	NUM
gujaf-14	82	12	audit	audit	NOUN
gujaf-14	82	13	firms	firm	NOUN
gujaf-14	82	14	,	,	PUNCT
gujaf-14	82	15	on	on	ADP
gujaf-14	82	16	the	the	DET
gujaf-14	82	17	other	other	ADJ
gujaf-14	82	18	hand	hand	NOUN
gujaf-14	82	19	the	the	DET
gujaf-14	82	20	dependent	dependent	ADJ
gujaf-14	82	21	gujaf	gujaf	NOUN
gujaf-14	82	22	:	:	PUNCT
gujaf-14	82	23	gusau	gusau	PROPN
gujaf-14	82	24	journal	journal	NOUN
gujaf-14	82	25	of	of	ADP
gujaf-14	82	26	accounting	accounting	NOUN
gujaf-14	82	27	and	and	CCONJ
gujaf-14	82	28	finance	finance	NOUN
gujaf-14	82	29	,	,	PUNCT
gujaf-14	82	30	vol	vol	NOUN
gujaf-14	82	31	.	.	PUNCT
gujaf-14	83	1	i	i	PRON
gujaf-14	83	2	,	,	PUNCT
gujaf-14	83	3	issue	issue	NOUN
gujaf-14	83	4	1	1	NUM
gujaf-14	83	5	,	,	PUNCT
gujaf-14	83	6	april	april	PROPN
gujaf-14	83	7	,	,	PUNCT
gujaf-14	83	8	2020	2020	NUM
gujaf-14	83	9	issn	issn	VERB
gujaf-14	83	10	2756	2756	NUM
gujaf-14	83	11	-	-	PUNCT
gujaf-14	83	12	665x	665x	NOUN
gujaf-14	83	13	7	7	NUM
gujaf-14	83	14	variable	variable	NOUN
gujaf-14	83	15	of	of	ADP
gujaf-14	83	16	the	the	DET
gujaf-14	83	17	study	study	NOUN
gujaf-14	83	18	was	be	AUX
gujaf-14	83	19	proxied	proxie	VERB
gujaf-14	83	20	by	by	ADP
gujaf-14	83	21	earnings	earning	NOUN
gujaf-14	83	22	management	management	NOUN
gujaf-14	83	23	modified	modify	VERB
gujaf-14	83	24	model	model	NOUN
gujaf-14	83	25	of	of	ADP
gujaf-14	83	26	jones	jones	PROPN
gujaf-14	83	27	(	(	PUNCT
gujaf-14	83	28	1991	1991	NUM
gujaf-14	83	29	)	)	PUNCT
gujaf-14	83	30	after	after	ADP
gujaf-14	83	31	controlling	control	VERB
gujaf-14	83	32	for	for	ADP
gujaf-14	83	33	firm	firm	ADJ
gujaf-14	83	34	size	size	NOUN
gujaf-14	83	35	,	,	PUNCT
gujaf-14	83	36	leverage	leverage	NOUN
gujaf-14	83	37	and	and	CCONJ
gujaf-14	83	38	cash	cash	NOUN
gujaf-14	83	39	flow	flow	NOUN
gujaf-14	83	40	for	for	ADP
gujaf-14	83	41	operating	operating	NOUN
gujaf-14	83	42	activities	activity	NOUN
gujaf-14	83	43	.	.	PUNCT
gujaf-14	84	1	secondary	secondary	ADJ
gujaf-14	84	2	data	datum	NOUN
gujaf-14	84	3	was	be	AUX
gujaf-14	84	4	collected	collect	VERB
gujaf-14	84	5	from	from	ADP
gujaf-14	84	6	the	the	DET
gujaf-14	84	7	annual	annual	ADJ
gujaf-14	84	8	reports	report	NOUN
gujaf-14	84	9	and	and	CCONJ
gujaf-14	84	10	accounts	account	NOUN
gujaf-14	84	11	of	of	ADP
gujaf-14	84	12	the	the	DET
gujaf-14	84	13	listed	list	VERB
gujaf-14	84	14	companies	company	NOUN
gujaf-14	84	15	and	and	CCONJ
gujaf-14	84	16	analyzed	analyze	VERB
gujaf-14	84	17	with	with	ADP
gujaf-14	84	18	multiple	multiple	ADJ
gujaf-14	84	19	regression	regression	NOUN
gujaf-14	84	20	technique	technique	NOUN
gujaf-14	84	21	of	of	ADP
gujaf-14	84	22	data	datum	NOUN
gujaf-14	84	23	analysis	analysis	NOUN
gujaf-14	84	24	.	.	PUNCT
gujaf-14	85	1	the	the	DET
gujaf-14	85	2	study	study	NOUN
gujaf-14	85	3	found	find	VERB
gujaf-14	85	4	that	that	SCONJ
gujaf-14	85	5	audit	audit	NOUN
gujaf-14	85	6	firm	firm	ADJ
gujaf-14	85	7	size	size	NOUN
gujaf-14	85	8	has	have	VERB
gujaf-14	85	9	significant	significant	ADJ
gujaf-14	85	10	negative	negative	ADJ
gujaf-14	85	11	association	association	NOUN
gujaf-14	85	12	with	with	ADP
gujaf-14	85	13	discretionary	discretionary	ADJ
gujaf-14	85	14	accruals	accrual	NOUN
gujaf-14	85	15	.	.	PUNCT
gujaf-14	86	1	the	the	DET
gujaf-14	86	2	study	study	NOUN
gujaf-14	86	3	failed	fail	VERB
gujaf-14	86	4	to	to	PART
gujaf-14	86	5	hinge	hinge	VERB
gujaf-14	86	6	on	on	ADP
gujaf-14	86	7	theory	theory	NOUN
gujaf-14	86	8	and	and	CCONJ
gujaf-14	86	9	excludes	exclude	VERB
gujaf-14	86	10	financial	financial	ADJ
gujaf-14	86	11	service	service	NOUN
gujaf-14	86	12	firms	firm	NOUN
gujaf-14	86	13	is	be	AUX
gujaf-14	86	14	a	a	DET
gujaf-14	86	15	shortcoming	shortcoming	NOUN
gujaf-14	86	16	of	of	ADP
gujaf-14	86	17	the	the	DET
gujaf-14	86	18	study	study	NOUN
gujaf-14	86	19	.	.	PUNCT
gujaf-14	87	1	audit	audit	NOUN
gujaf-14	87	2	firm	firm	ADJ
gujaf-14	87	3	independence	independence	NOUN
gujaf-14	87	4	and	and	CCONJ
gujaf-14	87	5	earnings	earning	NOUN
gujaf-14	87	6	management	management	NOUN
gujaf-14	87	7	okolie	okolie	NOUN
gujaf-14	87	8	(	(	PUNCT
gujaf-14	87	9	2014	2014	NUM
gujaf-14	87	10	)	)	PUNCT
gujaf-14	87	11	examined	examine	VERB
gujaf-14	87	12	auditor	auditor	NOUN
gujaf-14	87	13	tenure	tenure	NOUN
gujaf-14	87	14	,	,	PUNCT
gujaf-14	87	15	auditor	auditor	NOUN
gujaf-14	87	16	independence	independence	NOUN
gujaf-14	87	17	and	and	CCONJ
gujaf-14	87	18	accrual	accrual	ADJ
gujaf-14	87	19	-	-	PUNCT
gujaf-14	87	20	based	base	VERB
gujaf-14	87	21	earnings	earning	NOUN
gujaf-14	87	22	management	management	NOUN
gujaf-14	87	23	of	of	ADP
gujaf-14	87	24	quoted	quote	VERB
gujaf-14	87	25	companies	company	NOUN
gujaf-14	87	26	in	in	ADP
gujaf-14	87	27	nigeria	nigeria	PROPN
gujaf-14	87	28	for	for	ADP
gujaf-14	87	29	the	the	DET
gujaf-14	87	30	period	period	NOUN
gujaf-14	87	31	of	of	ADP
gujaf-14	87	32	2006	2006	NUM
gujaf-14	87	33	to	to	ADP
gujaf-14	87	34	2011	2011	NUM
gujaf-14	87	35	using	use	VERB
gujaf-14	87	36	a	a	DET
gujaf-14	87	37	sample	sample	NOUN
gujaf-14	87	38	57	57	NUM
gujaf-14	87	39	firms	firm	NOUN
gujaf-14	87	40	.	.	PUNCT
gujaf-14	88	1	audit	audit	NOUN
gujaf-14	88	2	tenure	tenure	NOUN
gujaf-14	88	3	and	and	CCONJ
gujaf-14	88	4	audit	audit	NOUN
gujaf-14	88	5	independence	independence	NOUN
gujaf-14	88	6	as	as	SCONJ
gujaf-14	88	7	the	the	DET
gujaf-14	88	8	independent	independent	ADJ
gujaf-14	88	9	variable	variable	NOUN
gujaf-14	88	10	of	of	ADP
gujaf-14	88	11	the	the	DET
gujaf-14	88	12	study	study	NOUN
gujaf-14	88	13	was	be	AUX
gujaf-14	88	14	proxied	proxie	VERB
gujaf-14	88	15	by	by	ADP
gujaf-14	88	16	audit	audit	NOUN
gujaf-14	88	17	tenure	tenure	NOUN
gujaf-14	88	18	and	and	CCONJ
gujaf-14	88	19	audit	audit	NOUN
gujaf-14	88	20	fees	fee	NOUN
gujaf-14	88	21	while	while	SCONJ
gujaf-14	88	22	the	the	DET
gujaf-14	88	23	earnings	earning	NOUN
gujaf-14	88	24	management	management	NOUN
gujaf-14	88	25	as	as	ADP
gujaf-14	88	26	the	the	DET
gujaf-14	88	27	dependent	dependent	ADJ
gujaf-14	88	28	variable	variable	NOUN
gujaf-14	88	29	of	of	ADP
gujaf-14	88	30	the	the	DET
gujaf-14	88	31	study	study	NOUN
gujaf-14	88	32	was	be	AUX
gujaf-14	88	33	proxy	proxy	ADJ
gujaf-14	88	34	by	by	ADP
gujaf-14	88	35	discretionary	discretionary	ADJ
gujaf-14	88	36	accrual	accrual	ADJ
gujaf-14	88	37	of	of	ADP
gujaf-14	88	38	modified	modified	ADJ
gujaf-14	88	39	jones	jones	NOUN
gujaf-14	88	40	(	(	PUNCT
gujaf-14	88	41	1991	1991	NUM
gujaf-14	88	42	)	)	PUNCT
gujaf-14	88	43	model	model	NOUN
gujaf-14	88	44	of	of	ADP
gujaf-14	88	45	dechow	dechow	ADJ
gujaf-14	88	46	,	,	PUNCT
gujaf-14	88	47	sloan	sloan	PROPN
gujaf-14	88	48	and	and	CCONJ
gujaf-14	88	49	sweeney	sweeney	PROPN
gujaf-14	88	50	(	(	PUNCT
gujaf-14	88	51	1995	1995	NUM
gujaf-14	88	52	)	)	PUNCT
gujaf-14	88	53	.	.	PUNCT
gujaf-14	89	1	theory	theory	NOUN
gujaf-14	89	2	of	of	ADP
gujaf-14	89	3	inspired	inspire	VERB
gujaf-14	89	4	confidence	confidence	NOUN
gujaf-14	89	5	was	be	AUX
gujaf-14	89	6	adopted	adopt	VERB
gujaf-14	89	7	to	to	PART
gujaf-14	89	8	underpin	underpin	VERB
gujaf-14	89	9	the	the	DET
gujaf-14	89	10	findings	finding	NOUN
gujaf-14	89	11	of	of	ADP
gujaf-14	89	12	the	the	DET
gujaf-14	89	13	study	study	NOUN
gujaf-14	89	14	.	.	PUNCT
gujaf-14	90	1	secondary	secondary	ADJ
gujaf-14	90	2	data	datum	NOUN
gujaf-14	90	3	was	be	AUX
gujaf-14	90	4	collected	collect	VERB
gujaf-14	90	5	from	from	ADP
gujaf-14	90	6	the	the	DET
gujaf-14	90	7	annual	annual	ADJ
gujaf-14	90	8	reports	report	NOUN
gujaf-14	90	9	and	and	CCONJ
gujaf-14	90	10	accounts	account	NOUN
gujaf-14	90	11	of	of	ADP
gujaf-14	90	12	the	the	DET
gujaf-14	90	13	selected	select	VERB
gujaf-14	90	14	firms	firm	NOUN
gujaf-14	90	15	and	and	CCONJ
gujaf-14	90	16	analysed	analyse	VERB
gujaf-14	90	17	using	use	VERB
gujaf-14	90	18	regression	regression	NOUN
gujaf-14	90	19	as	as	ADP
gujaf-14	90	20	a	a	DET
gujaf-14	90	21	statistical	statistical	ADJ
gujaf-14	90	22	technique	technique	NOUN
gujaf-14	90	23	of	of	ADP
gujaf-14	90	24	data	datum	NOUN
gujaf-14	90	25	analysis	analysis	NOUN
gujaf-14	90	26	,	,	PUNCT
gujaf-14	90	27	the	the	DET
gujaf-14	90	28	study	study	NOUN
gujaf-14	90	29	found	find	VERB
gujaf-14	90	30	a	a	DET
gujaf-14	90	31	significant	significant	ADJ
gujaf-14	90	32	and	and	CCONJ
gujaf-14	90	33	negative	negative	ADJ
gujaf-14	90	34	relationship	relationship	NOUN
gujaf-14	90	35	between	between	ADP
gujaf-14	90	36	audit	audit	NOUN
gujaf-14	90	37	independent	independent	ADJ
gujaf-14	90	38	and	and	CCONJ
gujaf-14	90	39	earnings	earning	NOUN
gujaf-14	90	40	management	management	NOUN
gujaf-14	90	41	.	.	PUNCT
gujaf-14	91	1	the	the	DET
gujaf-14	91	2	study	study	NOUN
gujaf-14	91	3	did	do	AUX
gujaf-14	91	4	not	not	PART
gujaf-14	91	5	adopt	adopt	VERB
gujaf-14	91	6	any	any	DET
gujaf-14	91	7	scientific	scientific	ADJ
gujaf-14	91	8	sampling	sampling	NOUN
gujaf-14	91	9	technique	technique	NOUN
gujaf-14	91	10	to	to	PART
gujaf-14	91	11	arrive	arrive	VERB
gujaf-14	91	12	at	at	ADP
gujaf-14	91	13	the	the	DET
gujaf-14	91	14	sample	sample	NOUN
gujaf-14	91	15	size	size	NOUN
gujaf-14	91	16	of	of	ADP
gujaf-14	91	17	the	the	DET
gujaf-14	91	18	study	study	NOUN
gujaf-14	91	19	and	and	CCONJ
gujaf-14	91	20	the	the	DET
gujaf-14	91	21	study	study	NOUN
gujaf-14	91	22	excludes	exclude	VERB
gujaf-14	91	23	financial	financial	ADJ
gujaf-14	91	24	service	service	NOUN
gujaf-14	91	25	firms	firm	NOUN
gujaf-14	91	26	.	.	PUNCT
gujaf-14	92	1	again	again	ADV
gujaf-14	92	2	,	,	PUNCT
gujaf-14	92	3	okolie	okolie	NOUN
gujaf-14	92	4	,	,	PUNCT
gujaf-14	92	5	et	et	PROPN
gujaf-14	92	6	al	al	PROPN
gujaf-14	92	7	(	(	PUNCT
gujaf-14	92	8	2013	2013	NUM
gujaf-14	92	9	)	)	PUNCT
gujaf-14	92	10	examined	examine	VERB
gujaf-14	92	11	audit	audit	NOUN
gujaf-14	92	12	quality	quality	NOUN
gujaf-14	92	13	and	and	CCONJ
gujaf-14	92	14	accrual	accrual	ADJ
gujaf-14	92	15	–	–	PUNCT
gujaf-14	92	16	based	base	VERB
gujaf-14	92	17	earnings	earning	NOUN
gujaf-14	92	18	management	management	NOUN
gujaf-14	92	19	of	of	ADP
gujaf-14	92	20	quoted	quote	VERB
gujaf-14	92	21	companies	company	NOUN
gujaf-14	92	22	in	in	ADP
gujaf-14	92	23	nigeria	nigeria	PROPN
gujaf-14	92	24	for	for	ADP
gujaf-14	92	25	the	the	DET
gujaf-14	92	26	period	period	NOUN
gujaf-14	92	27	of	of	ADP
gujaf-14	92	28	2006	2006	NUM
gujaf-14	92	29	to	to	ADP
gujaf-14	92	30	2011	2011	NUM
gujaf-14	92	31	by	by	ADP
gujaf-14	92	32	taken	take	VERB
gujaf-14	92	33	a	a	DET
gujaf-14	92	34	sample	sample	NOUN
gujaf-14	92	35	of	of	ADP
gujaf-14	92	36	57	57	NUM
gujaf-14	92	37	firms	firm	NOUN
gujaf-14	92	38	as	as	ADP
gujaf-14	92	39	the	the	DET
gujaf-14	92	40	sample	sample	NOUN
gujaf-14	92	41	size	size	NOUN
gujaf-14	92	42	of	of	ADP
gujaf-14	92	43	the	the	DET
gujaf-14	92	44	study	study	NOUN
gujaf-14	92	45	.	.	PUNCT
gujaf-14	93	1	audit	audit	NOUN
gujaf-14	93	2	quality	quality	NOUN
gujaf-14	93	3	as	as	SCONJ
gujaf-14	93	4	the	the	DET
gujaf-14	93	5	independent	independent	ADJ
gujaf-14	93	6	variable	variable	NOUN
gujaf-14	93	7	of	of	ADP
gujaf-14	93	8	the	the	DET
gujaf-14	93	9	study	study	NOUN
gujaf-14	93	10	was	be	AUX
gujaf-14	93	11	proxied	proxie	VERB
gujaf-14	93	12	by	by	ADP
gujaf-14	93	13	audit	audit	NOUN
gujaf-14	93	14	firm	firm	ADJ
gujaf-14	93	15	size	size	NOUN
gujaf-14	93	16	,	,	PUNCT
gujaf-14	93	17	audit	audit	NOUN
gujaf-14	93	18	firm	firm	ADJ
gujaf-14	93	19	tenure	tenure	NOUN
gujaf-14	93	20	and	and	CCONJ
gujaf-14	93	21	audit	audit	NOUN
gujaf-14	93	22	fees	fee	NOUN
gujaf-14	93	23	while	while	SCONJ
gujaf-14	93	24	earnings	earning	NOUN
gujaf-14	93	25	management	management	NOUN
gujaf-14	93	26	as	as	ADP
gujaf-14	93	27	the	the	DET
gujaf-14	93	28	dependent	dependent	ADJ
gujaf-14	93	29	variable	variable	NOUN
gujaf-14	93	30	of	of	ADP
gujaf-14	93	31	the	the	DET
gujaf-14	93	32	study	study	NOUN
gujaf-14	93	33	was	be	AUX
gujaf-14	93	34	proxies	proxy	NOUN
gujaf-14	93	35	by	by	ADP
gujaf-14	93	36	discretionary	discretionary	ADJ
gujaf-14	93	37	accrual	accrual	ADJ
gujaf-14	93	38	of	of	ADP
gujaf-14	93	39	reformed	reform	VERB
gujaf-14	93	40	jones	jones	PROPN
gujaf-14	93	41	(	(	PUNCT
gujaf-14	93	42	1991	1991	NUM
gujaf-14	93	43	)	)	PUNCT
gujaf-14	93	44	by	by	ADP
gujaf-14	93	45	dechow	dechow	ADJ
gujaf-14	93	46	,	,	PUNCT
gujaf-14	93	47	sloan	sloan	PROPN
gujaf-14	93	48	and	and	CCONJ
gujaf-14	93	49	sweeney	sweeney	PROPN
gujaf-14	93	50	(	(	PUNCT
gujaf-14	93	51	1995	1995	NUM
gujaf-14	93	52	)	)	PUNCT
gujaf-14	93	53	.	.	PUNCT
gujaf-14	94	1	the	the	DET
gujaf-14	94	2	study	study	NOUN
gujaf-14	94	3	underpinned	underpin	VERB
gujaf-14	94	4	by	by	ADP
gujaf-14	94	5	theory	theory	NOUN
gujaf-14	94	6	of	of	ADP
gujaf-14	94	7	inspired	inspire	VERB
gujaf-14	94	8	confidence	confidence	NOUN
gujaf-14	94	9	to	to	PART
gujaf-14	94	10	support	support	VERB
gujaf-14	94	11	the	the	DET
gujaf-14	94	12	findings	finding	NOUN
gujaf-14	94	13	of	of	ADP
gujaf-14	94	14	the	the	DET
gujaf-14	94	15	study	study	NOUN
gujaf-14	94	16	.	.	PUNCT
gujaf-14	95	1	secondary	secondary	ADJ
gujaf-14	95	2	data	datum	NOUN
gujaf-14	95	3	was	be	AUX
gujaf-14	95	4	collected	collect	VERB
gujaf-14	95	5	from	from	ADP
gujaf-14	95	6	annual	annual	ADJ
gujaf-14	95	7	reports	report	NOUN
gujaf-14	95	8	and	and	CCONJ
gujaf-14	95	9	accounts	account	NOUN
gujaf-14	95	10	of	of	ADP
gujaf-14	95	11	the	the	DET
gujaf-14	95	12	selected	select	VERB
gujaf-14	95	13	firms	firm	NOUN
gujaf-14	95	14	and	and	CCONJ
gujaf-14	95	15	analyzed	analyze	VERB
gujaf-14	95	16	using	use	VERB
gujaf-14	95	17	regression	regression	NOUN
gujaf-14	95	18	as	as	ADP
gujaf-14	95	19	a	a	DET
gujaf-14	95	20	statistical	statistical	ADJ
gujaf-14	95	21	technique	technique	NOUN
gujaf-14	95	22	of	of	ADP
gujaf-14	95	23	data	datum	NOUN
gujaf-14	95	24	analysis	analysis	NOUN
gujaf-14	95	25	and	and	CCONJ
gujaf-14	95	26	found	find	VERB
gujaf-14	95	27	that	that	SCONJ
gujaf-14	95	28	audit	audit	NOUN
gujaf-14	95	29	tenure	tenure	NOUN
gujaf-14	95	30	has	have	VERB
gujaf-14	95	31	negative	negative	ADJ
gujaf-14	95	32	but	but	CCONJ
gujaf-14	95	33	insignificant	insignificant	ADJ
gujaf-14	95	34	impact	impact	NOUN
gujaf-14	95	35	on	on	ADP
gujaf-14	95	36	earnings	earning	NOUN
gujaf-14	95	37	management	management	NOUN
gujaf-14	95	38	.	.	PUNCT
gujaf-14	96	1	the	the	DET
gujaf-14	96	2	study	study	NOUN
gujaf-14	96	3	failed	fail	VERB
gujaf-14	96	4	to	to	PART
gujaf-14	96	5	adopt	adopt	VERB
gujaf-14	96	6	any	any	DET
gujaf-14	96	7	sampling	sampling	NOUN
gujaf-14	96	8	technique	technique	NOUN
gujaf-14	96	9	as	as	SCONJ
gujaf-14	96	10	such	such	DET
gujaf-14	96	11	the	the	DET
gujaf-14	96	12	conclusion	conclusion	NOUN
gujaf-14	96	13	of	of	ADP
gujaf-14	96	14	the	the	DET
gujaf-14	96	15	study	study	NOUN
gujaf-14	96	16	may	may	AUX
gujaf-14	96	17	not	not	PART
gujaf-14	96	18	represent	represent	VERB
gujaf-14	96	19	the	the	DET
gujaf-14	96	20	population	population	NOUN
gujaf-14	96	21	of	of	ADP
gujaf-14	96	22	the	the	DET
gujaf-14	96	23	study	study	NOUN
gujaf-14	96	24	.	.	PUNCT
gujaf-14	97	1	audit	audit	NOUN
gujaf-14	97	2	firm	firm	ADJ
gujaf-14	97	3	tenure	tenure	NOUN
gujaf-14	97	4	and	and	CCONJ
gujaf-14	97	5	earnings	earning	NOUN
gujaf-14	97	6	management	management	NOUN
gujaf-14	97	7	gujaf	gujaf	NOUN
gujaf-14	97	8	:	:	PUNCT
gujaf-14	97	9	gusau	gusau	PROPN
gujaf-14	97	10	journal	journal	NOUN
gujaf-14	97	11	of	of	ADP
gujaf-14	97	12	accounting	accounting	NOUN
gujaf-14	97	13	and	and	CCONJ
gujaf-14	97	14	finance	finance	NOUN
gujaf-14	97	15	,	,	PUNCT
gujaf-14	97	16	vol	vol	NOUN
gujaf-14	97	17	.	.	PUNCT
gujaf-14	98	1	i	i	PRON
gujaf-14	98	2	,	,	PUNCT
gujaf-14	98	3	issue	issue	NOUN
gujaf-14	98	4	1	1	NUM
gujaf-14	98	5	,	,	PUNCT
gujaf-14	98	6	april	april	PROPN
gujaf-14	98	7	,	,	PUNCT
gujaf-14	98	8	2020	2020	NUM
gujaf-14	98	9	issn	issn	VERB
gujaf-14	98	10	2756	2756	NUM
gujaf-14	98	11	-	-	PUNCT
gujaf-14	98	12	665x	665x	NOUN
gujaf-14	98	13	8	8	NUM
gujaf-14	98	14	rad	rad	NOUN
gujaf-14	98	15	,	,	PUNCT
gujaf-14	98	16	salehi	salehi	NOUN
gujaf-14	98	17	and	and	CCONJ
gujaf-14	98	18	pour	pour	PROPN
gujaf-14	98	19	(	(	PUNCT
gujaf-14	98	20	2016	2016	NUM
gujaf-14	98	21	)	)	PUNCT
gujaf-14	98	22	examined	examine	VERB
gujaf-14	98	23	the	the	DET
gujaf-14	98	24	impact	impact	NOUN
gujaf-14	98	25	of	of	ADP
gujaf-14	98	26	audit	audit	NOUN
gujaf-14	98	27	quality	quality	NOUN
gujaf-14	98	28	and	and	CCONJ
gujaf-14	98	29	ownership	ownership	NOUN
gujaf-14	98	30	structure	structure	NOUN
gujaf-14	98	31	on	on	ADP
gujaf-14	98	32	earnings	earning	NOUN
gujaf-14	98	33	management	management	NOUN
gujaf-14	98	34	of	of	ADP
gujaf-14	98	35	listed	list	VERB
gujaf-14	98	36	firms	firm	NOUN
gujaf-14	98	37	on	on	ADP
gujaf-14	98	38	tehran	tehran	PROPN
gujaf-14	98	39	stock	stock	PROPN
gujaf-14	98	40	exchange	exchange	PROPN
gujaf-14	98	41	for	for	ADP
gujaf-14	98	42	the	the	DET
gujaf-14	98	43	period	period	NOUN
gujaf-14	98	44	of	of	ADP
gujaf-14	98	45	2009	2009	NUM
gujaf-14	98	46	-	-	SYM
gujaf-14	98	47	2013	2013	NUM
gujaf-14	98	48	by	by	ADP
gujaf-14	98	49	taken	take	VERB
gujaf-14	98	50	a	a	DET
gujaf-14	98	51	sample	sample	NOUN
gujaf-14	98	52	of	of	ADP
gujaf-14	98	53	100	100	NUM
gujaf-14	98	54	firms	firm	NOUN
gujaf-14	98	55	.	.	PUNCT
gujaf-14	99	1	audit	audit	NOUN
gujaf-14	99	2	quality	quality	NOUN
gujaf-14	99	3	and	and	CCONJ
gujaf-14	99	4	ownership	ownership	NOUN
gujaf-14	99	5	structure	structure	NOUN
gujaf-14	99	6	as	as	ADP
gujaf-14	99	7	an	an	DET
gujaf-14	99	8	independent	independent	ADJ
gujaf-14	99	9	variable	variable	NOUN
gujaf-14	99	10	of	of	ADP
gujaf-14	99	11	the	the	DET
gujaf-14	99	12	study	study	NOUN
gujaf-14	99	13	was	be	AUX
gujaf-14	99	14	proxied	proxie	VERB
gujaf-14	99	15	by	by	ADP
gujaf-14	99	16	auditor	auditor	NOUN
gujaf-14	99	17	reputation	reputation	NOUN
gujaf-14	99	18	,	,	PUNCT
gujaf-14	99	19	audit	audit	NOUN
gujaf-14	99	20	tenure	tenure	NOUN
gujaf-14	99	21	and	and	CCONJ
gujaf-14	99	22	ownership	ownership	NOUN
gujaf-14	99	23	structure	structure	NOUN
gujaf-14	99	24	while	while	SCONJ
gujaf-14	99	25	earnings	earning	NOUN
gujaf-14	99	26	management	management	NOUN
gujaf-14	99	27	as	as	ADP
gujaf-14	99	28	the	the	DET
gujaf-14	99	29	dependent	dependent	ADJ
gujaf-14	99	30	variable	variable	NOUN
gujaf-14	99	31	of	of	ADP
gujaf-14	99	32	the	the	DET
gujaf-14	99	33	study	study	NOUN
gujaf-14	99	34	was	be	AUX
gujaf-14	99	35	proxied	proxie	VERB
gujaf-14	99	36	by	by	ADP
gujaf-14	99	37	modified	modify	VERB
gujaf-14	99	38	jones	jones	PROPN
gujaf-14	99	39	model	model	PROPN
gujaf-14	99	40	,	,	PUNCT
gujaf-14	99	41	secondary	secondary	ADJ
gujaf-14	99	42	data	datum	NOUN
gujaf-14	99	43	was	be	AUX
gujaf-14	99	44	collected	collect	VERB
gujaf-14	99	45	from	from	ADP
gujaf-14	99	46	the	the	DET
gujaf-14	99	47	annual	annual	ADJ
gujaf-14	99	48	reports	report	NOUN
gujaf-14	99	49	and	and	CCONJ
gujaf-14	99	50	accounts	account	NOUN
gujaf-14	99	51	of	of	ADP
gujaf-14	99	52	the	the	DET
gujaf-14	99	53	selected	select	VERB
gujaf-14	99	54	firms	firm	NOUN
gujaf-14	99	55	and	and	CCONJ
gujaf-14	99	56	analyzed	analyze	VERB
gujaf-14	99	57	using	use	VERB
gujaf-14	99	58	multiple	multiple	ADJ
gujaf-14	99	59	regression	regression	NOUN
gujaf-14	99	60	as	as	ADP
gujaf-14	99	61	a	a	DET
gujaf-14	99	62	statistical	statistical	ADJ
gujaf-14	99	63	tool	tool	NOUN
gujaf-14	99	64	of	of	ADP
gujaf-14	99	65	data	datum	NOUN
gujaf-14	99	66	analysis	analysis	NOUN
gujaf-14	99	67	and	and	CCONJ
gujaf-14	99	68	found	find	VERB
gujaf-14	99	69	that	that	SCONJ
gujaf-14	99	70	audit	audit	NOUN
gujaf-14	99	71	tenure	tenure	NOUN
gujaf-14	99	72	has	have	VERB
gujaf-14	99	73	a	a	DET
gujaf-14	99	74	significant	significant	ADJ
gujaf-14	99	75	negative	negative	ADJ
gujaf-14	99	76	impact	impact	NOUN
gujaf-14	99	77	on	on	ADP
gujaf-14	99	78	earnings	earning	NOUN
gujaf-14	99	79	management	management	NOUN
gujaf-14	99	80	.	.	PUNCT
gujaf-14	100	1	the	the	DET
gujaf-14	100	2	study	study	NOUN
gujaf-14	100	3	failed	fail	VERB
gujaf-14	100	4	to	to	PART
gujaf-14	100	5	validate	validate	VERB
gujaf-14	100	6	its	its	PRON
gujaf-14	100	7	claim	claim	NOUN
gujaf-14	100	8	with	with	ADP
gujaf-14	100	9	a	a	DET
gujaf-14	100	10	theory	theory	NOUN
gujaf-14	100	11	and	and	CCONJ
gujaf-14	100	12	did	do	AUX
gujaf-14	100	13	not	not	PART
gujaf-14	100	14	adopt	adopt	VERB
gujaf-14	100	15	a	a	DET
gujaf-14	100	16	sampling	sampling	NOUN
gujaf-14	100	17	technique	technique	NOUN
gujaf-14	100	18	to	to	PART
gujaf-14	100	19	arrive	arrive	VERB
gujaf-14	100	20	at	at	ADP
gujaf-14	100	21	the	the	DET
gujaf-14	100	22	sample	sample	NOUN
gujaf-14	100	23	size	size	NOUN
gujaf-14	100	24	of	of	ADP
gujaf-14	100	25	the	the	DET
gujaf-14	100	26	study	study	NOUN
gujaf-14	100	27	.	.	PUNCT
gujaf-14	101	1	furthermore	furthermore	ADV
gujaf-14	101	2	,	,	PUNCT
gujaf-14	101	3	okolie	okolie	PROPN
gujaf-14	101	4	(	(	PUNCT
gujaf-14	101	5	2014	2014	NUM
gujaf-14	101	6	)	)	PUNCT
gujaf-14	101	7	the	the	DET
gujaf-14	101	8	study	study	NOUN
gujaf-14	101	9	found	find	VERB
gujaf-14	101	10	a	a	DET
gujaf-14	101	11	significant	significant	ADJ
gujaf-14	101	12	and	and	CCONJ
gujaf-14	101	13	negative	negative	ADJ
gujaf-14	101	14	relationship	relationship	NOUN
gujaf-14	101	15	between	between	ADP
gujaf-14	101	16	audit	audit	NOUN
gujaf-14	101	17	tenure	tenure	NOUN
gujaf-14	101	18	and	and	CCONJ
gujaf-14	101	19	earnings	earning	NOUN
gujaf-14	101	20	management	management	NOUN
gujaf-14	101	21	.	.	PUNCT
gujaf-14	102	1	the	the	DET
gujaf-14	102	2	study	study	NOUN
gujaf-14	102	3	did	do	AUX
gujaf-14	102	4	not	not	PART
gujaf-14	102	5	adopt	adopt	VERB
gujaf-14	102	6	any	any	DET
gujaf-14	102	7	scientific	scientific	ADJ
gujaf-14	102	8	sampling	sampling	NOUN
gujaf-14	102	9	technique	technique	NOUN
gujaf-14	102	10	to	to	PART
gujaf-14	102	11	arrive	arrive	VERB
gujaf-14	102	12	at	at	ADP
gujaf-14	102	13	the	the	DET
gujaf-14	102	14	sample	sample	NOUN
gujaf-14	102	15	size	size	NOUN
gujaf-14	102	16	of	of	ADP
gujaf-14	102	17	the	the	DET
gujaf-14	102	18	study	study	NOUN
gujaf-14	102	19	and	and	CCONJ
gujaf-14	102	20	the	the	DET
gujaf-14	102	21	study	study	NOUN
gujaf-14	102	22	excludes	exclude	VERB
gujaf-14	102	23	financial	financial	ADJ
gujaf-14	102	24	service	service	NOUN
gujaf-14	102	25	firms	firm	NOUN
gujaf-14	102	26	.	.	PUNCT
gujaf-14	103	1	again	again	ADV
gujaf-14	103	2	,	,	PUNCT
gujaf-14	103	3	okolie	okolie	PROPN
gujaf-14	103	4	et	et	PROPN
gujaf-14	103	5	al	al	PROPN
gujaf-14	103	6	,	,	PUNCT
gujaf-14	103	7	(	(	PUNCT
gujaf-14	103	8	2013	2013	NUM
gujaf-14	103	9	)	)	PUNCT
gujaf-14	103	10	examined	examine	VERB
gujaf-14	103	11	audit	audit	NOUN
gujaf-14	103	12	quality	quality	NOUN
gujaf-14	103	13	and	and	CCONJ
gujaf-14	103	14	accrual	accrual	ADJ
gujaf-14	103	15	–	–	PUNCT
gujaf-14	103	16	based	base	VERB
gujaf-14	103	17	earnings	earning	NOUN
gujaf-14	103	18	management	management	NOUN
gujaf-14	103	19	of	of	ADP
gujaf-14	103	20	quoted	quote	VERB
gujaf-14	103	21	companies	company	NOUN
gujaf-14	103	22	in	in	ADP
gujaf-14	103	23	nigeria	nigeria	PROPN
gujaf-14	103	24	for	for	ADP
gujaf-14	103	25	the	the	DET
gujaf-14	103	26	period	period	NOUN
gujaf-14	103	27	of	of	ADP
gujaf-14	103	28	2006	2006	NUM
gujaf-14	103	29	to	to	ADP
gujaf-14	103	30	2011	2011	NUM
gujaf-14	103	31	by	by	ADP
gujaf-14	103	32	taken	take	VERB
gujaf-14	103	33	a	a	DET
gujaf-14	103	34	sample	sample	NOUN
gujaf-14	103	35	of	of	ADP
gujaf-14	103	36	57	57	NUM
gujaf-14	103	37	firms	firm	NOUN
gujaf-14	103	38	as	as	ADP
gujaf-14	103	39	the	the	DET
gujaf-14	103	40	sample	sample	NOUN
gujaf-14	103	41	size	size	NOUN
gujaf-14	103	42	of	of	ADP
gujaf-14	103	43	the	the	DET
gujaf-14	103	44	study	study	NOUN
gujaf-14	103	45	.	.	PUNCT
gujaf-14	104	1	audit	audit	NOUN
gujaf-14	104	2	quality	quality	NOUN
gujaf-14	104	3	as	as	SCONJ
gujaf-14	104	4	the	the	DET
gujaf-14	104	5	independent	independent	ADJ
gujaf-14	104	6	variable	variable	NOUN
gujaf-14	104	7	of	of	ADP
gujaf-14	104	8	the	the	DET
gujaf-14	104	9	study	study	NOUN
gujaf-14	104	10	was	be	AUX
gujaf-14	104	11	proxied	proxie	VERB
gujaf-14	104	12	by	by	ADP
gujaf-14	104	13	audit	audit	NOUN
gujaf-14	104	14	firm	firm	ADJ
gujaf-14	104	15	size	size	NOUN
gujaf-14	104	16	,	,	PUNCT
gujaf-14	104	17	audit	audit	NOUN
gujaf-14	104	18	firm	firm	ADJ
gujaf-14	104	19	tenure	tenure	NOUN
gujaf-14	104	20	and	and	CCONJ
gujaf-14	104	21	audit	audit	NOUN
gujaf-14	104	22	fees	fee	NOUN
gujaf-14	104	23	while	while	SCONJ
gujaf-14	104	24	earnings	earning	NOUN
gujaf-14	104	25	management	management	NOUN
gujaf-14	104	26	as	as	ADP
gujaf-14	104	27	the	the	DET
gujaf-14	104	28	dependent	dependent	ADJ
gujaf-14	104	29	variable	variable	NOUN
gujaf-14	104	30	of	of	ADP
gujaf-14	104	31	the	the	DET
gujaf-14	104	32	study	study	NOUN
gujaf-14	104	33	was	be	AUX
gujaf-14	104	34	proxies	proxy	NOUN
gujaf-14	104	35	by	by	ADP
gujaf-14	104	36	discretionary	discretionary	ADJ
gujaf-14	104	37	accrual	accrual	ADJ
gujaf-14	104	38	of	of	ADP
gujaf-14	104	39	modified	modified	ADJ
gujaf-14	104	40	jones	jones	NOUN
gujaf-14	104	41	(	(	PUNCT
gujaf-14	104	42	1991	1991	NUM
gujaf-14	104	43	)	)	PUNCT
gujaf-14	104	44	by	by	ADP
gujaf-14	104	45	dechow	dechow	ADJ
gujaf-14	104	46	,	,	PUNCT
gujaf-14	104	47	sloan	sloan	PROPN
gujaf-14	104	48	and	and	CCONJ
gujaf-14	104	49	sweeney	sweeney	PROPN
gujaf-14	104	50	(	(	PUNCT
gujaf-14	104	51	1995	1995	NUM
gujaf-14	104	52	)	)	PUNCT
gujaf-14	104	53	.	.	PUNCT
gujaf-14	105	1	the	the	DET
gujaf-14	105	2	study	study	NOUN
gujaf-14	105	3	was	be	AUX
gujaf-14	105	4	underpinned	underpin	VERB
gujaf-14	105	5	by	by	ADP
gujaf-14	105	6	theory	theory	NOUN
gujaf-14	105	7	of	of	ADP
gujaf-14	105	8	inspired	inspire	VERB
gujaf-14	105	9	confidence	confidence	NOUN
gujaf-14	105	10	to	to	PART
gujaf-14	105	11	support	support	VERB
gujaf-14	105	12	the	the	DET
gujaf-14	105	13	findings	finding	NOUN
gujaf-14	105	14	of	of	ADP
gujaf-14	105	15	the	the	DET
gujaf-14	105	16	study	study	NOUN
gujaf-14	105	17	.	.	PUNCT
gujaf-14	106	1	data	datum	NOUN
gujaf-14	106	2	was	be	AUX
gujaf-14	106	3	collected	collect	VERB
gujaf-14	106	4	from	from	ADP
gujaf-14	106	5	annual	annual	ADJ
gujaf-14	106	6	reports	report	NOUN
gujaf-14	106	7	and	and	CCONJ
gujaf-14	106	8	accounts	account	NOUN
gujaf-14	106	9	of	of	ADP
gujaf-14	106	10	the	the	DET
gujaf-14	106	11	selected	select	VERB
gujaf-14	106	12	firms	firm	NOUN
gujaf-14	106	13	and	and	CCONJ
gujaf-14	106	14	analyzed	analyze	VERB
gujaf-14	106	15	using	use	VERB
gujaf-14	106	16	regression	regression	NOUN
gujaf-14	106	17	as	as	ADP
gujaf-14	106	18	a	a	DET
gujaf-14	106	19	statistical	statistical	ADJ
gujaf-14	106	20	technique	technique	NOUN
gujaf-14	106	21	of	of	ADP
gujaf-14	106	22	data	datum	NOUN
gujaf-14	106	23	analysis	analysis	NOUN
gujaf-14	106	24	and	and	CCONJ
gujaf-14	106	25	found	find	VERB
gujaf-14	106	26	that	that	SCONJ
gujaf-14	106	27	audit	audit	NOUN
gujaf-14	106	28	tenure	tenure	NOUN
gujaf-14	106	29	have	have	VERB
gujaf-14	106	30	negative	negative	ADJ
gujaf-14	106	31	significant	significant	ADJ
gujaf-14	106	32	impact	impact	NOUN
gujaf-14	106	33	on	on	ADP
gujaf-14	106	34	earnings	earning	NOUN
gujaf-14	106	35	management	management	NOUN
gujaf-14	106	36	.	.	PUNCT
gujaf-14	107	1	the	the	DET
gujaf-14	107	2	study	study	NOUN
gujaf-14	107	3	failed	fail	VERB
gujaf-14	107	4	to	to	PART
gujaf-14	107	5	adopt	adopt	VERB
gujaf-14	107	6	any	any	DET
gujaf-14	107	7	sampling	sampling	NOUN
gujaf-14	107	8	technique	technique	NOUN
gujaf-14	107	9	as	as	SCONJ
gujaf-14	107	10	such	such	DET
gujaf-14	107	11	the	the	DET
gujaf-14	107	12	conclusion	conclusion	NOUN
gujaf-14	107	13	of	of	ADP
gujaf-14	107	14	the	the	DET
gujaf-14	107	15	study	study	NOUN
gujaf-14	107	16	may	may	AUX
gujaf-14	107	17	not	not	PART
gujaf-14	107	18	represent	represent	VERB
gujaf-14	107	19	the	the	DET
gujaf-14	107	20	population	population	NOUN
gujaf-14	107	21	of	of	ADP
gujaf-14	107	22	the	the	DET
gujaf-14	107	23	study	study	NOUN
gujaf-14	107	24	.	.	PUNCT
gujaf-14	108	1	managerial	managerial	ADJ
gujaf-14	108	2	ownership	ownership	NOUN
gujaf-14	108	3	and	and	CCONJ
gujaf-14	108	4	earnings	earning	NOUN
gujaf-14	108	5	management	management	NOUN
gujaf-14	108	6	previous	previous	ADJ
gujaf-14	108	7	studies	study	NOUN
gujaf-14	108	8	revealed	reveal	VERB
gujaf-14	108	9	that	that	SCONJ
gujaf-14	108	10	ownership	ownership	NOUN
gujaf-14	108	11	by	by	ADP
gujaf-14	108	12	management	management	NOUN
gujaf-14	108	13	is	be	AUX
gujaf-14	108	14	directly	directly	ADV
gujaf-14	108	15	related	relate	VERB
gujaf-14	108	16	with	with	ADP
gujaf-14	108	17	earnings	earning	NOUN
gujaf-14	108	18	power	power	NOUN
gujaf-14	108	19	for	for	ADP
gujaf-14	108	20	incomes	income	NOUN
gujaf-14	108	21	.	.	PUNCT
gujaf-14	109	1	the	the	DET
gujaf-14	109	2	ownership	ownership	NOUN
gujaf-14	109	3	by	by	ADP
gujaf-14	109	4	management	management	NOUN
gujaf-14	109	5	is	be	AUX
gujaf-14	109	6	either	either	CCONJ
gujaf-14	109	7	negative	negative	ADJ
gujaf-14	109	8	or	or	CCONJ
gujaf-14	109	9	positive	positive	ADJ
gujaf-14	109	10	effect	effect	NOUN
gujaf-14	109	11	on	on	ADP
gujaf-14	109	12	earnings	earning	NOUN
gujaf-14	109	13	management	management	NOUN
gujaf-14	109	14	(	(	PUNCT
gujaf-14	109	15	warfield	warfield	PROPN
gujaf-14	109	16	&	&	CCONJ
gujaf-14	109	17	wild	wild	ADJ
gujaf-14	109	18	1995	1995	NUM
gujaf-14	109	19	)	)	PUNCT
gujaf-14	109	20	.	.	PUNCT
gujaf-14	110	1	it	it	PRON
gujaf-14	110	2	is	be	AUX
gujaf-14	110	3	expected	expect	VERB
gujaf-14	110	4	that	that	SCONJ
gujaf-14	110	5	ownership	ownership	NOUN
gujaf-14	110	6	by	by	ADP
gujaf-14	110	7	management	management	NOUN
gujaf-14	110	8	should	should	AUX
gujaf-14	110	9	reduce	reduce	VERB
gujaf-14	110	10	the	the	DET
gujaf-14	110	11	conflict	conflict	NOUN
gujaf-14	110	12	of	of	ADP
gujaf-14	110	13	interest	interest	NOUN
gujaf-14	110	14	between	between	ADP
gujaf-14	110	15	management	management	NOUN
gujaf-14	110	16	and	and	CCONJ
gujaf-14	110	17	owners	owner	NOUN
gujaf-14	110	18	as	as	ADP
gujaf-14	110	19	such	such	ADJ
gujaf-14	110	20	aligning	align	VERB
gujaf-14	110	21	the	the	DET
gujaf-14	110	22	interest	interest	NOUN
gujaf-14	110	23	of	of	ADP
gujaf-14	110	24	both	both	CCONJ
gujaf-14	110	25	the	the	DET
gujaf-14	110	26	owners	owner	NOUN
gujaf-14	110	27	and	and	CCONJ
gujaf-14	110	28	management	management	NOUN
gujaf-14	110	29	which	which	PRON
gujaf-14	110	30	will	will	AUX
gujaf-14	110	31	go	go	VERB
gujaf-14	110	32	a	a	DET
gujaf-14	110	33	long	long	ADJ
gujaf-14	110	34	way	way	NOUN
gujaf-14	110	35	in	in	ADP
gujaf-14	110	36	curtailing	curtail	VERB
gujaf-14	110	37	management	management	NOUN
gujaf-14	110	38	discretionary	discretionary	ADJ
gujaf-14	110	39	behavior	behavior	NOUN
gujaf-14	110	40	.	.	PUNCT
gujaf-14	111	1	gujaf	gujaf	NOUN
gujaf-14	111	2	:	:	PUNCT
gujaf-14	111	3	gusau	gusau	PROPN
gujaf-14	111	4	journal	journal	NOUN
gujaf-14	111	5	of	of	ADP
gujaf-14	111	6	accounting	accounting	NOUN
gujaf-14	111	7	and	and	CCONJ
gujaf-14	111	8	finance	finance	NOUN
gujaf-14	111	9	,	,	PUNCT
gujaf-14	111	10	vol	vol	NOUN
gujaf-14	111	11	.	.	PUNCT
gujaf-14	112	1	i	i	PRON
gujaf-14	112	2	,	,	PUNCT
gujaf-14	112	3	issue	issue	NOUN
gujaf-14	112	4	1	1	NUM
gujaf-14	112	5	,	,	PUNCT
gujaf-14	112	6	april	april	PROPN
gujaf-14	112	7	,	,	PUNCT
gujaf-14	112	8	2020	2020	NUM
gujaf-14	112	9	issn	issn	VERB
gujaf-14	112	10	2756	2756	NUM
gujaf-14	112	11	-	-	PUNCT
gujaf-14	112	12	665x	665x	NOUN
gujaf-14	112	13	9	9	NUM
gujaf-14	112	14	alves	alve	NOUN
gujaf-14	112	15	(	(	PUNCT
gujaf-14	112	16	2012	2012	NUM
gujaf-14	112	17	)	)	PUNCT
gujaf-14	112	18	examined	examine	VERB
gujaf-14	112	19	the	the	DET
gujaf-14	112	20	relationship	relationship	NOUN
gujaf-14	112	21	between	between	ADP
gujaf-14	112	22	corporate	corporate	ADJ
gujaf-14	112	23	ownership	ownership	NOUN
gujaf-14	112	24	structure	structure	NOUN
gujaf-14	112	25	and	and	CCONJ
gujaf-14	112	26	earnings	earning	NOUN
gujaf-14	112	27	management	management	NOUN
gujaf-14	112	28	evidence	evidence	NOUN
gujaf-14	112	29	from	from	ADP
gujaf-14	112	30	portugal	portugal	PROPN
gujaf-14	112	31	for	for	ADP
gujaf-14	112	32	the	the	DET
gujaf-14	112	33	period	period	NOUN
gujaf-14	112	34	of	of	ADP
gujaf-14	112	35	2002	2002	NUM
gujaf-14	112	36	to	to	ADP
gujaf-14	112	37	2007	2007	NUM
gujaf-14	112	38	using	use	VERB
gujaf-14	112	39	a	a	DET
gujaf-14	112	40	sample	sample	NOUN
gujaf-14	112	41	of	of	ADP
gujaf-14	112	42	34	34	NUM
gujaf-14	112	43	non	non	ADJ
gujaf-14	112	44	-	-	ADJ
gujaf-14	112	45	financial	financial	ADJ
gujaf-14	112	46	firms	firm	NOUN
gujaf-14	112	47	as	as	ADP
gujaf-14	112	48	sample	sample	NOUN
gujaf-14	112	49	size	size	NOUN
gujaf-14	112	50	of	of	ADP
gujaf-14	112	51	the	the	DET
gujaf-14	112	52	study	study	NOUN
gujaf-14	112	53	by	by	ADP
gujaf-14	112	54	filter	filter	NOUN
gujaf-14	112	55	.	.	PUNCT
gujaf-14	113	1	the	the	DET
gujaf-14	113	2	earnings	earning	NOUN
gujaf-14	113	3	management	management	NOUN
gujaf-14	113	4	as	as	ADP
gujaf-14	113	5	the	the	DET
gujaf-14	113	6	dependent	dependent	ADJ
gujaf-14	113	7	variable	variable	NOUN
gujaf-14	113	8	of	of	ADP
gujaf-14	113	9	the	the	DET
gujaf-14	113	10	study	study	NOUN
gujaf-14	113	11	was	be	AUX
gujaf-14	113	12	measured	measure	VERB
gujaf-14	113	13	by	by	ADP
gujaf-14	113	14	discretionary	discretionary	ADJ
gujaf-14	113	15	accruals	accrual	NOUN
gujaf-14	113	16	of	of	ADP
gujaf-14	113	17	modified	modify	VERB
gujaf-14	113	18	jones	jones	PROPN
gujaf-14	113	19	model	model	PROPN
gujaf-14	113	20	of	of	ADP
gujaf-14	113	21	dechow	dechow	ADV
gujaf-14	113	22	et	et	PROPN
gujaf-14	113	23	al	al	PROPN
gujaf-14	113	24	(	(	PUNCT
gujaf-14	113	25	1995	1995	NUM
gujaf-14	113	26	)	)	PUNCT
gujaf-14	113	27	.	.	PUNCT
gujaf-14	114	1	agency	agency	NOUN
gujaf-14	114	2	theory	theory	NOUN
gujaf-14	114	3	was	be	AUX
gujaf-14	114	4	adopted	adopt	VERB
gujaf-14	114	5	to	to	PART
gujaf-14	114	6	underpin	underpin	VERB
gujaf-14	114	7	the	the	DET
gujaf-14	114	8	findings	finding	NOUN
gujaf-14	114	9	of	of	ADP
gujaf-14	114	10	the	the	DET
gujaf-14	114	11	study	study	NOUN
gujaf-14	114	12	.	.	PUNCT
gujaf-14	115	1	data	datum	NOUN
gujaf-14	115	2	was	be	AUX
gujaf-14	115	3	collected	collect	VERB
gujaf-14	115	4	from	from	ADP
gujaf-14	115	5	secondary	secondary	ADJ
gujaf-14	115	6	source	source	NOUN
gujaf-14	115	7	via	via	ADP
gujaf-14	115	8	annual	annual	ADJ
gujaf-14	115	9	reports	report	NOUN
gujaf-14	115	10	and	and	CCONJ
gujaf-14	115	11	accounts	account	NOUN
gujaf-14	115	12	of	of	ADP
gujaf-14	115	13	the	the	DET
gujaf-14	115	14	sample	sample	NOUN
gujaf-14	115	15	companies	company	NOUN
gujaf-14	115	16	and	and	CCONJ
gujaf-14	115	17	analyzed	analyze	VERB
gujaf-14	115	18	using	use	VERB
gujaf-14	115	19	ordinary	ordinary	ADJ
gujaf-14	115	20	least	least	ADJ
gujaf-14	115	21	square	square	ADJ
gujaf-14	115	22	regression	regression	NOUN
gujaf-14	115	23	as	as	ADP
gujaf-14	115	24	a	a	DET
gujaf-14	115	25	statistical	statistical	ADJ
gujaf-14	115	26	tool	tool	NOUN
gujaf-14	115	27	of	of	ADP
gujaf-14	115	28	analysis	analysis	NOUN
gujaf-14	115	29	and	and	CCONJ
gujaf-14	115	30	the	the	DET
gujaf-14	115	31	study	study	NOUN
gujaf-14	115	32	found	find	VERB
gujaf-14	115	33	that	that	SCONJ
gujaf-14	115	34	earnings	earning	NOUN
gujaf-14	115	35	management	management	NOUN
gujaf-14	115	36	is	be	AUX
gujaf-14	115	37	negatively	negatively	ADV
gujaf-14	115	38	related	relate	VERB
gujaf-14	115	39	to	to	ADP
gujaf-14	115	40	managerial	managerial	ADJ
gujaf-14	115	41	ownership	ownership	NOUN
gujaf-14	115	42	.	.	PUNCT
gujaf-14	116	1	the	the	DET
gujaf-14	116	2	findings	finding	NOUN
gujaf-14	116	3	may	may	AUX
gujaf-14	116	4	not	not	PART
gujaf-14	116	5	be	be	AUX
gujaf-14	116	6	applicable	applicable	ADJ
gujaf-14	116	7	in	in	ADP
gujaf-14	116	8	financial	financial	ADJ
gujaf-14	116	9	service	service	NOUN
gujaf-14	116	10	firms	firm	NOUN
gujaf-14	116	11	due	due	ADP
gujaf-14	116	12	to	to	ADP
gujaf-14	116	13	their	their	PRON
gujaf-14	116	14	peculiarity	peculiarity	NOUN
gujaf-14	116	15	.	.	PUNCT
gujaf-14	117	1	again	again	ADV
gujaf-14	117	2	,	,	PUNCT
gujaf-14	117	3	ali	ali	PROPN
gujaf-14	117	4	,	,	PUNCT
gujaf-14	117	5	salleh	salleh	PROPN
gujaf-14	117	6	,	,	PUNCT
gujaf-14	117	7	and	and	CCONJ
gujaf-14	117	8	hassan	hassan	PROPN
gujaf-14	117	9	(	(	PUNCT
gujaf-14	117	10	2008	2008	NUM
gujaf-14	117	11	)	)	PUNCT
gujaf-14	117	12	examined	examine	VERB
gujaf-14	117	13	ownership	ownership	NOUN
gujaf-14	117	14	structure	structure	NOUN
gujaf-14	117	15	and	and	CCONJ
gujaf-14	117	16	earnings	earning	NOUN
gujaf-14	117	17	management	management	NOUN
gujaf-14	117	18	in	in	ADP
gujaf-14	117	19	malaysian	malaysian	ADJ
gujaf-14	117	20	listed	list	VERB
gujaf-14	117	21	companies	company	NOUN
gujaf-14	117	22	:	:	PUNCT
gujaf-14	117	23	the	the	DET
gujaf-14	117	24	size	size	NOUN
gujaf-14	117	25	effect	effect	NOUN
gujaf-14	117	26	for	for	ADP
gujaf-14	117	27	the	the	DET
gujaf-14	117	28	period	period	NOUN
gujaf-14	117	29	of	of	ADP
gujaf-14	117	30	2002	2002	NUM
gujaf-14	117	31	to	to	ADP
gujaf-14	117	32	2003	2003	NUM
gujaf-14	117	33	by	by	ADP
gujaf-14	117	34	taken	take	VERB
gujaf-14	117	35	a	a	DET
gujaf-14	117	36	sample	sample	NOUN
gujaf-14	117	37	of	of	ADP
gujaf-14	117	38	1,001	1,001	NUM
gujaf-14	117	39	firms	firm	NOUN
gujaf-14	117	40	as	as	ADP
gujaf-14	117	41	the	the	DET
gujaf-14	117	42	sample	sample	NOUN
gujaf-14	117	43	size	size	NOUN
gujaf-14	117	44	of	of	ADP
gujaf-14	117	45	the	the	DET
gujaf-14	117	46	study	study	NOUN
gujaf-14	117	47	using	use	VERB
gujaf-14	117	48	filter	filter	NOUN
gujaf-14	117	49	criteria	criterion	NOUN
gujaf-14	117	50	to	to	PART
gujaf-14	117	51	arrive	arrive	VERB
gujaf-14	117	52	at	at	ADP
gujaf-14	117	53	the	the	DET
gujaf-14	117	54	sample	sample	NOUN
gujaf-14	117	55	of	of	ADP
gujaf-14	117	56	the	the	DET
gujaf-14	117	57	study	study	NOUN
gujaf-14	117	58	.	.	PUNCT
gujaf-14	118	1	ownership	ownership	NOUN
gujaf-14	118	2	structure	structure	NOUN
gujaf-14	118	3	as	as	SCONJ
gujaf-14	118	4	the	the	DET
gujaf-14	118	5	independent	independent	ADJ
gujaf-14	118	6	variable	variable	NOUN
gujaf-14	118	7	of	of	ADP
gujaf-14	118	8	the	the	DET
gujaf-14	118	9	study	study	NOUN
gujaf-14	118	10	was	be	AUX
gujaf-14	118	11	measured	measure	VERB
gujaf-14	118	12	by	by	ADP
gujaf-14	118	13	managerial	managerial	ADJ
gujaf-14	118	14	ownership	ownership	NOUN
gujaf-14	118	15	while	while	SCONJ
gujaf-14	118	16	earnings	earning	NOUN
gujaf-14	118	17	management	management	NOUN
gujaf-14	118	18	as	as	ADP
gujaf-14	118	19	the	the	DET
gujaf-14	118	20	dependent	dependent	ADJ
gujaf-14	118	21	variable	variable	NOUN
gujaf-14	118	22	of	of	ADP
gujaf-14	118	23	the	the	DET
gujaf-14	118	24	study	study	NOUN
gujaf-14	118	25	was	be	AUX
gujaf-14	118	26	proxied	proxie	VERB
gujaf-14	118	27	by	by	ADP
gujaf-14	118	28	discretionary	discretionary	ADJ
gujaf-14	118	29	accruals	accrual	NOUN
gujaf-14	118	30	of	of	ADP
gujaf-14	118	31	cross	cross	ADJ
gujaf-14	118	32	-	-	ADJ
gujaf-14	118	33	sectional	sectional	ADJ
gujaf-14	118	34	modified	modify	VERB
gujaf-14	118	35	jones	jones	NOUN
gujaf-14	118	36	(	(	PUNCT
gujaf-14	118	37	1991	1991	NUM
gujaf-14	118	38	)	)	PUNCT
gujaf-14	118	39	model	model	NOUN
gujaf-14	118	40	as	as	SCONJ
gujaf-14	118	41	suggested	suggest	VERB
gujaf-14	118	42	by	by	ADP
gujaf-14	118	43	defond	defond	NOUN
gujaf-14	118	44	and	and	CCONJ
gujaf-14	118	45	jiambalvo	jiambalvo	NOUN
gujaf-14	118	46	(	(	PUNCT
gujaf-14	118	47	1994	1994	NUM
gujaf-14	118	48	)	)	PUNCT
gujaf-14	118	49	.	.	PUNCT
gujaf-14	119	1	agency	agency	NOUN
gujaf-14	119	2	theory	theory	NOUN
gujaf-14	119	3	was	be	AUX
gujaf-14	119	4	adopted	adopt	VERB
gujaf-14	119	5	to	to	PART
gujaf-14	119	6	underpin	underpin	VERB
gujaf-14	119	7	the	the	DET
gujaf-14	119	8	findings	finding	NOUN
gujaf-14	119	9	of	of	ADP
gujaf-14	119	10	the	the	DET
gujaf-14	119	11	study	study	NOUN
gujaf-14	119	12	.	.	PUNCT
gujaf-14	120	1	data	datum	NOUN
gujaf-14	120	2	was	be	AUX
gujaf-14	120	3	collected	collect	VERB
gujaf-14	120	4	from	from	ADP
gujaf-14	120	5	secondary	secondary	ADJ
gujaf-14	120	6	source	source	NOUN
gujaf-14	120	7	via	via	ADP
gujaf-14	120	8	annual	annual	ADJ
gujaf-14	120	9	reports	report	NOUN
gujaf-14	120	10	and	and	CCONJ
gujaf-14	120	11	accounts	account	NOUN
gujaf-14	120	12	of	of	ADP
gujaf-14	120	13	the	the	DET
gujaf-14	120	14	sampled	sample	VERB
gujaf-14	120	15	firms	firm	NOUN
gujaf-14	120	16	and	and	CCONJ
gujaf-14	120	17	analysed	analyse	VERB
gujaf-14	120	18	using	use	VERB
gujaf-14	120	19	ordinary	ordinary	ADJ
gujaf-14	120	20	least	least	ADJ
gujaf-14	120	21	square	square	ADJ
gujaf-14	120	22	regression	regression	NOUN
gujaf-14	120	23	as	as	ADP
gujaf-14	120	24	the	the	DET
gujaf-14	120	25	statistical	statistical	ADJ
gujaf-14	120	26	tool	tool	NOUN
gujaf-14	120	27	of	of	ADP
gujaf-14	120	28	analysis	analysis	NOUN
gujaf-14	120	29	and	and	CCONJ
gujaf-14	120	30	found	find	VERB
gujaf-14	120	31	a	a	DET
gujaf-14	120	32	negative	negative	ADJ
gujaf-14	120	33	association	association	NOUN
gujaf-14	120	34	between	between	ADP
gujaf-14	120	35	managerial	managerial	ADJ
gujaf-14	120	36	ownership	ownership	NOUN
gujaf-14	120	37	and	and	CCONJ
gujaf-14	120	38	earnings	earning	NOUN
gujaf-14	120	39	management	management	NOUN
gujaf-14	120	40	.	.	PUNCT
gujaf-14	121	1	the	the	DET
gujaf-14	121	2	study	study	NOUN
gujaf-14	121	3	excluded	exclude	VERB
gujaf-14	121	4	financial	financial	ADJ
gujaf-14	121	5	service	service	NOUN
gujaf-14	121	6	firms	firm	NOUN
gujaf-14	121	7	.	.	PUNCT
gujaf-14	122	1	in	in	ADP
gujaf-14	122	2	addition	addition	NOUN
gujaf-14	122	3	,	,	PUNCT
gujaf-14	122	4	shen	shen	NOUN
gujaf-14	122	5	(	(	PUNCT
gujaf-14	122	6	2016	2016	NUM
gujaf-14	122	7	)	)	PUNCT
gujaf-14	122	8	examined	examine	VERB
gujaf-14	122	9	industry	industry	NOUN
gujaf-14	122	10	competition	competition	NOUN
gujaf-14	122	11	,	,	PUNCT
gujaf-14	122	12	ownership	ownership	NOUN
gujaf-14	122	13	structures	structure	NOUN
gujaf-14	122	14	and	and	CCONJ
gujaf-14	122	15	earnings	earning	NOUN
gujaf-14	122	16	management	management	NOUN
gujaf-14	122	17	:	:	PUNCT
gujaf-14	122	18	empirical	empirical	ADJ
gujaf-14	122	19	analysis	analysis	NOUN
gujaf-14	122	20	based	base	VERB
gujaf-14	122	21	on	on	ADP
gujaf-14	122	22	listed	list	VERB
gujaf-14	122	23	banks	bank	NOUN
gujaf-14	122	24	in	in	ADP
gujaf-14	122	25	china	china	PROPN
gujaf-14	122	26	for	for	ADP
gujaf-14	122	27	the	the	DET
gujaf-14	122	28	period	period	NOUN
gujaf-14	122	29	of	of	ADP
gujaf-14	122	30	2005	2005	NUM
gujaf-14	122	31	to	to	ADP
gujaf-14	122	32	2014	2014	NUM
gujaf-14	122	33	by	by	ADP
gujaf-14	122	34	taking	take	VERB
gujaf-14	122	35	a	a	DET
gujaf-14	122	36	sample	sample	NOUN
gujaf-14	122	37	of	of	ADP
gujaf-14	122	38	16	16	NUM
gujaf-14	122	39	banks	bank	NOUN
gujaf-14	122	40	out	out	ADP
gujaf-14	122	41	of	of	ADP
gujaf-14	122	42	the	the	DET
gujaf-14	122	43	total	total	ADJ
gujaf-14	122	44	200	200	NUM
gujaf-14	122	45	banks	bank	NOUN
gujaf-14	122	46	that	that	PRON
gujaf-14	122	47	disclose	disclose	VERB
gujaf-14	122	48	their	their	PRON
gujaf-14	122	49	annual	annual	ADJ
gujaf-14	122	50	operating	operating	NOUN
gujaf-14	122	51	condition	condition	NOUN
gujaf-14	122	52	.	.	PUNCT
gujaf-14	123	1	industry	industry	NOUN
gujaf-14	123	2	competition	competition	NOUN
gujaf-14	123	3	and	and	CCONJ
gujaf-14	123	4	ownership	ownership	NOUN
gujaf-14	123	5	structure	structure	NOUN
gujaf-14	123	6	as	as	SCONJ
gujaf-14	123	7	the	the	DET
gujaf-14	123	8	independent	independent	ADJ
gujaf-14	123	9	variable	variable	NOUN
gujaf-14	123	10	of	of	ADP
gujaf-14	123	11	the	the	DET
gujaf-14	123	12	study	study	NOUN
gujaf-14	123	13	was	be	AUX
gujaf-14	123	14	measured	measure	VERB
gujaf-14	123	15	by	by	ADP
gujaf-14	123	16	managerial	managerial	ADJ
gujaf-14	123	17	ownership	ownership	NOUN
gujaf-14	123	18	while	while	SCONJ
gujaf-14	123	19	earnings	earning	NOUN
gujaf-14	123	20	management	management	NOUN
gujaf-14	123	21	as	as	ADP
gujaf-14	123	22	the	the	DET
gujaf-14	123	23	dependent	dependent	ADJ
gujaf-14	123	24	variable	variable	NOUN
gujaf-14	123	25	of	of	ADP
gujaf-14	123	26	the	the	DET
gujaf-14	123	27	study	study	NOUN
gujaf-14	123	28	was	be	AUX
gujaf-14	123	29	measured	measure	VERB
gujaf-14	123	30	by	by	ADP
gujaf-14	123	31	discretionary	discretionary	ADJ
gujaf-14	123	32	accrual	accrual	ADJ
gujaf-14	123	33	of	of	ADP
gujaf-14	123	34	risk	risk	NOUN
gujaf-14	123	35	adjusted	adjust	VERB
gujaf-14	123	36	loan	loan	NOUN
gujaf-14	123	37	loss	loss	NOUN
gujaf-14	123	38	provision	provision	NOUN
gujaf-14	123	39	rate	rate	NOUN
gujaf-14	123	40	.	.	PUNCT
gujaf-14	124	1	agency	agency	NOUN
gujaf-14	124	2	theory	theory	NOUN
gujaf-14	124	3	was	be	AUX
gujaf-14	124	4	adopted	adopt	VERB
gujaf-14	124	5	to	to	PART
gujaf-14	124	6	underpin	underpin	VERB
gujaf-14	124	7	the	the	DET
gujaf-14	124	8	findings	finding	NOUN
gujaf-14	124	9	of	of	ADP
gujaf-14	124	10	the	the	DET
gujaf-14	124	11	study	study	NOUN
gujaf-14	124	12	.	.	PUNCT
gujaf-14	125	1	data	datum	NOUN
gujaf-14	125	2	was	be	AUX
gujaf-14	125	3	collected	collect	VERB
gujaf-14	125	4	from	from	ADP
gujaf-14	125	5	secondary	secondary	ADJ
gujaf-14	125	6	source	source	NOUN
gujaf-14	125	7	via	via	ADP
gujaf-14	125	8	annual	annual	ADJ
gujaf-14	125	9	reports	report	NOUN
gujaf-14	125	10	and	and	CCONJ
gujaf-14	125	11	accounts	account	NOUN
gujaf-14	125	12	of	of	ADP
gujaf-14	125	13	the	the	DET
gujaf-14	125	14	sampled	sample	VERB
gujaf-14	125	15	banks	bank	NOUN
gujaf-14	125	16	and	and	CCONJ
gujaf-14	125	17	analysed	analyse	VERB
gujaf-14	125	18	using	use	VERB
gujaf-14	125	19	ols	ol	NOUN
gujaf-14	125	20	and	and	CCONJ
gujaf-14	125	21	found	find	VERB
gujaf-14	125	22	a	a	DET
gujaf-14	125	23	negative	negative	ADJ
gujaf-14	125	24	relationship	relationship	NOUN
gujaf-14	125	25	between	between	ADP
gujaf-14	125	26	managerial	managerial	ADJ
gujaf-14	125	27	ownership	ownership	NOUN
gujaf-14	125	28	and	and	CCONJ
gujaf-14	125	29	earnings	earning	NOUN
gujaf-14	125	30	management	management	NOUN
gujaf-14	125	31	.	.	PUNCT
gujaf-14	126	1	the	the	DET
gujaf-14	126	2	study	study	NOUN
gujaf-14	126	3	did	do	AUX
gujaf-14	126	4	not	not	PART
gujaf-14	126	5	back	back	VERB
gujaf-14	126	6	up	up	ADP
gujaf-14	126	7	the	the	DET
gujaf-14	126	8	earnings	earning	NOUN
gujaf-14	126	9	management	management	NOUN
gujaf-14	126	10	adopted	adopt	VERB
gujaf-14	126	11	with	with	ADP
gujaf-14	126	12	an	an	DET
gujaf-14	126	13	argument	argument	NOUN
gujaf-14	126	14	or	or	CCONJ
gujaf-14	126	15	as	as	SCONJ
gujaf-14	126	16	used	use	VERB
gujaf-14	126	17	by	by	ADP
gujaf-14	126	18	prior	prior	ADJ
gujaf-14	126	19	scholars	scholar	NOUN
gujaf-14	126	20	.	.	PUNCT
gujaf-14	127	1	gujaf	gujaf	NOUN
gujaf-14	127	2	:	:	PUNCT
gujaf-14	127	3	gusau	gusau	PROPN
gujaf-14	127	4	journal	journal	NOUN
gujaf-14	127	5	of	of	ADP
gujaf-14	127	6	accounting	accounting	NOUN
gujaf-14	127	7	and	and	CCONJ
gujaf-14	127	8	finance	finance	NOUN
gujaf-14	127	9	,	,	PUNCT
gujaf-14	127	10	vol	vol	NOUN
gujaf-14	127	11	.	.	PUNCT
gujaf-14	128	1	i	i	PRON
gujaf-14	128	2	,	,	PUNCT
gujaf-14	128	3	issue	issue	NOUN
gujaf-14	128	4	1	1	NUM
gujaf-14	128	5	,	,	PUNCT
gujaf-14	128	6	april	april	PROPN
gujaf-14	128	7	,	,	PUNCT
gujaf-14	128	8	2020	2020	NUM
gujaf-14	128	9	issn	issn	VERB
gujaf-14	128	10	2756	2756	NUM
gujaf-14	128	11	-	-	PUNCT
gujaf-14	128	12	665x	665x	NOUN
gujaf-14	128	13	10	10	NUM
gujaf-14	128	14	furthermore	furthermore	ADV
gujaf-14	128	15	,	,	PUNCT
gujaf-14	128	16	spinos	spinos	PROPN
gujaf-14	128	17	(	(	PUNCT
gujaf-14	128	18	2013	2013	NUM
gujaf-14	128	19	)	)	PUNCT
gujaf-14	128	20	who	who	PRON
gujaf-14	128	21	investigated	investigate	VERB
gujaf-14	128	22	the	the	DET
gujaf-14	128	23	managerial	managerial	ADJ
gujaf-14	128	24	ownership	ownership	NOUN
gujaf-14	128	25	and	and	CCONJ
gujaf-14	128	26	earnings	earning	NOUN
gujaf-14	128	27	management	management	NOUN
gujaf-14	128	28	in	in	ADP
gujaf-14	128	29	times	time	NOUN
gujaf-14	128	30	of	of	ADP
gujaf-14	128	31	financial	financial	ADJ
gujaf-14	128	32	crisis	crisis	NOUN
gujaf-14	128	33	:	:	PUNCT
gujaf-14	128	34	evidence	evidence	NOUN
gujaf-14	128	35	from	from	ADP
gujaf-14	128	36	usa	usa	PROPN
gujaf-14	128	37	for	for	ADP
gujaf-14	128	38	the	the	DET
gujaf-14	128	39	period	period	NOUN
gujaf-14	128	40	of	of	ADP
gujaf-14	128	41	2004	2004	NUM
gujaf-14	128	42	to	to	ADP
gujaf-14	128	43	2009	2009	NUM
gujaf-14	128	44	by	by	ADP
gujaf-14	128	45	taken	take	VERB
gujaf-14	128	46	a	a	DET
gujaf-14	128	47	sample	sample	NOUN
gujaf-14	128	48	of	of	ADP
gujaf-14	128	49	235	235	NUM
gujaf-14	128	50	u.s	u.s	PROPN
gujaf-14	128	51	firms	firm	NOUN
gujaf-14	128	52	as	as	ADP
gujaf-14	128	53	the	the	DET
gujaf-14	128	54	sample	sample	NOUN
gujaf-14	128	55	size	size	NOUN
gujaf-14	128	56	of	of	ADP
gujaf-14	128	57	the	the	DET
gujaf-14	128	58	study	study	NOUN
gujaf-14	128	59	.	.	PUNCT
gujaf-14	129	1	managerial	managerial	ADJ
gujaf-14	129	2	ownership	ownership	NOUN
gujaf-14	129	3	as	as	ADP
gujaf-14	129	4	an	an	DET
gujaf-14	129	5	explanatory	explanatory	ADJ
gujaf-14	129	6	variable	variable	NOUN
gujaf-14	129	7	of	of	ADP
gujaf-14	129	8	the	the	DET
gujaf-14	129	9	study	study	NOUN
gujaf-14	129	10	was	be	AUX
gujaf-14	129	11	represented	represent	VERB
gujaf-14	129	12	by	by	ADP
gujaf-14	129	13	share	share	NOUN
gujaf-14	129	14	of	of	ADP
gujaf-14	129	15	managerial	managerial	ADJ
gujaf-14	129	16	ownership	ownership	NOUN
gujaf-14	129	17	to	to	ADP
gujaf-14	129	18	total	total	ADJ
gujaf-14	129	19	shareholding	shareholding	NOUN
gujaf-14	129	20	while	while	SCONJ
gujaf-14	129	21	earnings	earning	NOUN
gujaf-14	129	22	management	management	NOUN
gujaf-14	129	23	as	as	ADP
gujaf-14	129	24	the	the	DET
gujaf-14	129	25	explained	explain	VERB
gujaf-14	129	26	variable	variable	NOUN
gujaf-14	129	27	of	of	ADP
gujaf-14	129	28	the	the	DET
gujaf-14	129	29	study	study	NOUN
gujaf-14	129	30	was	be	AUX
gujaf-14	129	31	proxied	proxie	VERB
gujaf-14	129	32	by	by	ADP
gujaf-14	129	33	discretionary	discretionary	ADJ
gujaf-14	129	34	accrual	accrual	ADJ
gujaf-14	129	35	of	of	ADP
gujaf-14	129	36	modified	modify	VERB
gujaf-14	129	37	jones	jones	PROPN
gujaf-14	129	38	model	model	PROPN
gujaf-14	129	39	of	of	ADP
gujaf-14	129	40	dechow	dechow	ADV
gujaf-14	129	41	et	et	PROPN
gujaf-14	129	42	al	al	PROPN
gujaf-14	129	43	(	(	PUNCT
gujaf-14	129	44	1995	1995	NUM
gujaf-14	129	45	)	)	PUNCT
gujaf-14	129	46	.	.	PUNCT
gujaf-14	130	1	agency	agency	NOUN
gujaf-14	130	2	theory	theory	NOUN
gujaf-14	130	3	was	be	AUX
gujaf-14	130	4	adopted	adopt	VERB
gujaf-14	130	5	to	to	PART
gujaf-14	130	6	underpin	underpin	VERB
gujaf-14	130	7	the	the	DET
gujaf-14	130	8	findings	finding	NOUN
gujaf-14	130	9	of	of	ADP
gujaf-14	130	10	the	the	DET
gujaf-14	130	11	study	study	NOUN
gujaf-14	130	12	.	.	PUNCT
gujaf-14	131	1	secondary	secondary	ADJ
gujaf-14	131	2	source	source	NOUN
gujaf-14	131	3	of	of	ADP
gujaf-14	131	4	data	datum	NOUN
gujaf-14	131	5	was	be	AUX
gujaf-14	131	6	collected	collect	VERB
gujaf-14	131	7	from	from	ADP
gujaf-14	131	8	the	the	DET
gujaf-14	131	9	annual	annual	ADJ
gujaf-14	131	10	reports	report	NOUN
gujaf-14	131	11	and	and	CCONJ
gujaf-14	131	12	accounts	account	NOUN
gujaf-14	131	13	of	of	ADP
gujaf-14	131	14	the	the	DET
gujaf-14	131	15	sample	sample	NOUN
gujaf-14	131	16	firms	firm	NOUN
gujaf-14	131	17	and	and	CCONJ
gujaf-14	131	18	analysed	analyse	VERB
gujaf-14	131	19	using	use	VERB
gujaf-14	131	20	ordinary	ordinary	ADJ
gujaf-14	131	21	least	least	ADJ
gujaf-14	131	22	square	square	ADJ
gujaf-14	131	23	regression	regression	NOUN
gujaf-14	131	24	as	as	ADP
gujaf-14	131	25	a	a	DET
gujaf-14	131	26	tool	tool	NOUN
gujaf-14	131	27	statistical	statistical	ADJ
gujaf-14	131	28	tool	tool	NOUN
gujaf-14	131	29	of	of	ADP
gujaf-14	131	30	analysis	analysis	NOUN
gujaf-14	131	31	and	and	CCONJ
gujaf-14	131	32	found	find	VERB
gujaf-14	131	33	no	no	DET
gujaf-14	131	34	significant	significant	ADJ
gujaf-14	131	35	relationship	relationship	NOUN
gujaf-14	131	36	between	between	ADP
gujaf-14	131	37	managerial	managerial	ADJ
gujaf-14	131	38	ownership	ownership	NOUN
gujaf-14	131	39	and	and	CCONJ
gujaf-14	131	40	earnings	earning	NOUN
gujaf-14	131	41	management	management	NOUN
gujaf-14	131	42	.	.	PUNCT
gujaf-14	132	1	the	the	DET
gujaf-14	132	2	study	study	NOUN
gujaf-14	132	3	failed	fail	VERB
gujaf-14	132	4	to	to	PART
gujaf-14	132	5	adopt	adopt	VERB
gujaf-14	132	6	a	a	DET
gujaf-14	132	7	sampling	sampling	NOUN
gujaf-14	132	8	technique	technique	NOUN
gujaf-14	132	9	to	to	PART
gujaf-14	132	10	arrive	arrive	VERB
gujaf-14	132	11	at	at	ADP
gujaf-14	132	12	the	the	DET
gujaf-14	132	13	sample	sample	NOUN
gujaf-14	132	14	size	size	NOUN
gujaf-14	132	15	of	of	ADP
gujaf-14	132	16	the	the	DET
gujaf-14	132	17	study	study	NOUN
gujaf-14	132	18	.	.	PUNCT
gujaf-14	133	1	conversely	conversely	ADV
gujaf-14	133	2	,	,	PUNCT
gujaf-14	133	3	isenmila	isenmila	ADJ
gujaf-14	133	4	and	and	CCONJ
gujaf-14	133	5	elijah	elijah	PROPN
gujaf-14	133	6	(	(	PUNCT
gujaf-14	133	7	2012	2012	NUM
gujaf-14	133	8	)	)	PUNCT
gujaf-14	133	9	after	after	SCONJ
gujaf-14	133	10	they	they	PRON
gujaf-14	133	11	examined	examine	VERB
gujaf-14	133	12	the	the	DET
gujaf-14	133	13	impact	impact	NOUN
gujaf-14	133	14	of	of	ADP
gujaf-14	133	15	ownership	ownership	NOUN
gujaf-14	133	16	structure	structure	NOUN
gujaf-14	133	17	on	on	ADP
gujaf-14	133	18	earnings	earning	NOUN
gujaf-14	133	19	management	management	NOUN
gujaf-14	133	20	of	of	ADP
gujaf-14	133	21	listed	list	VERB
gujaf-14	133	22	for	for	ADP
gujaf-14	133	23	the	the	DET
gujaf-14	133	24	period	period	NOUN
gujaf-14	133	25	of	of	ADP
gujaf-14	133	26	2006	2006	NUM
gujaf-14	133	27	to	to	ADP
gujaf-14	133	28	2010	2010	NUM
gujaf-14	133	29	by	by	ADP
gujaf-14	133	30	taken	take	VERB
gujaf-14	133	31	a	a	DET
gujaf-14	133	32	sample	sample	NOUN
gujaf-14	133	33	size	size	NOUN
gujaf-14	133	34	of	of	ADP
gujaf-14	133	35	10	10	NUM
gujaf-14	133	36	commercial	commercial	ADJ
gujaf-14	133	37	banks	bank	NOUN
gujaf-14	133	38	out	out	ADP
gujaf-14	133	39	of	of	ADP
gujaf-14	133	40	24	24	NUM
gujaf-14	133	41	banks	bank	NOUN
gujaf-14	133	42	in	in	ADP
gujaf-14	133	43	nigeria	nigeria	PROPN
gujaf-14	133	44	using	use	VERB
gujaf-14	133	45	simple	simple	ADJ
gujaf-14	133	46	random	random	ADJ
gujaf-14	133	47	sampling	sampling	NOUN
gujaf-14	133	48	technique	technique	NOUN
gujaf-14	133	49	.	.	PUNCT
gujaf-14	134	1	ownership	ownership	NOUN
gujaf-14	134	2	structure	structure	NOUN
gujaf-14	134	3	as	as	SCONJ
gujaf-14	134	4	the	the	DET
gujaf-14	134	5	explanatory	explanatory	ADJ
gujaf-14	134	6	variable	variable	NOUN
gujaf-14	134	7	of	of	ADP
gujaf-14	134	8	the	the	DET
gujaf-14	134	9	study	study	NOUN
gujaf-14	134	10	was	be	AUX
gujaf-14	134	11	represented	represent	VERB
gujaf-14	134	12	by	by	ADP
gujaf-14	134	13	insider	insider	NOUN
gujaf-14	134	14	ownership	ownership	NOUN
gujaf-14	134	15	,	,	PUNCT
gujaf-14	134	16	institutional	institutional	ADJ
gujaf-14	134	17	ownership	ownership	NOUN
gujaf-14	134	18	and	and	CCONJ
gujaf-14	134	19	external	external	ADJ
gujaf-14	134	20	block	block	NOUN
gujaf-14	134	21	ownership	ownership	NOUN
gujaf-14	134	22	while	while	SCONJ
gujaf-14	134	23	earnings	earning	NOUN
gujaf-14	134	24	management	management	NOUN
gujaf-14	134	25	as	as	ADP
gujaf-14	134	26	the	the	DET
gujaf-14	134	27	explained	explain	VERB
gujaf-14	134	28	variable	variable	NOUN
gujaf-14	134	29	of	of	ADP
gujaf-14	134	30	the	the	DET
gujaf-14	134	31	study	study	NOUN
gujaf-14	134	32	was	be	AUX
gujaf-14	134	33	measured	measure	VERB
gujaf-14	134	34	by	by	ADP
gujaf-14	134	35	discretionary	discretionary	ADJ
gujaf-14	134	36	accruals	accrual	NOUN
gujaf-14	134	37	.	.	PUNCT
gujaf-14	135	1	agency	agency	NOUN
gujaf-14	135	2	theory	theory	NOUN
gujaf-14	135	3	was	be	AUX
gujaf-14	135	4	adopted	adopt	VERB
gujaf-14	135	5	to	to	PART
gujaf-14	135	6	underpin	underpin	VERB
gujaf-14	135	7	the	the	DET
gujaf-14	135	8	findings	finding	NOUN
gujaf-14	135	9	of	of	ADP
gujaf-14	135	10	the	the	DET
gujaf-14	135	11	study	study	NOUN
gujaf-14	135	12	.	.	PUNCT
gujaf-14	136	1	data	datum	NOUN
gujaf-14	136	2	was	be	AUX
gujaf-14	136	3	collected	collect	VERB
gujaf-14	136	4	from	from	ADP
gujaf-14	136	5	secondary	secondary	ADJ
gujaf-14	136	6	source	source	NOUN
gujaf-14	136	7	via	via	ADP
gujaf-14	136	8	annual	annual	ADJ
gujaf-14	136	9	reports	report	NOUN
gujaf-14	136	10	and	and	CCONJ
gujaf-14	136	11	accounts	account	NOUN
gujaf-14	136	12	of	of	ADP
gujaf-14	136	13	the	the	DET
gujaf-14	136	14	listed	list	VERB
gujaf-14	136	15	commercial	commercial	ADJ
gujaf-14	136	16	banks	bank	NOUN
gujaf-14	136	17	and	and	CCONJ
gujaf-14	136	18	cbn	cbn	VERB
gujaf-14	136	19	statistical	statistical	ADJ
gujaf-14	136	20	bulletin	bulletin	NOUN
gujaf-14	136	21	of	of	ADP
gujaf-14	136	22	the	the	DET
gujaf-14	136	23	sampled	sample	VERB
gujaf-14	136	24	banks	bank	NOUN
gujaf-14	136	25	and	and	CCONJ
gujaf-14	136	26	analysed	analyse	VERB
gujaf-14	136	27	using	use	VERB
gujaf-14	136	28	multivariate	multivariate	NOUN
gujaf-14	136	29	regression	regression	NOUN
gujaf-14	136	30	technique	technique	NOUN
gujaf-14	136	31	as	as	ADP
gujaf-14	136	32	a	a	DET
gujaf-14	136	33	statistical	statistical	ADJ
gujaf-14	136	34	tool	tool	NOUN
gujaf-14	136	35	of	of	ADP
gujaf-14	136	36	analysis	analysis	NOUN
gujaf-14	136	37	and	and	CCONJ
gujaf-14	136	38	found	find	VERB
gujaf-14	136	39	that	that	SCONJ
gujaf-14	136	40	managerial	managerial	ADJ
gujaf-14	136	41	ownership	ownership	NOUN
gujaf-14	136	42	is	be	AUX
gujaf-14	136	43	positive	positive	ADJ
gujaf-14	136	44	and	and	CCONJ
gujaf-14	136	45	statistically	statistically	ADV
gujaf-14	136	46	significant	significant	ADJ
gujaf-14	136	47	in	in	ADP
gujaf-14	136	48	influencing	influence	VERB
gujaf-14	136	49	earnings	earning	NOUN
gujaf-14	136	50	management	management	NOUN
gujaf-14	136	51	.	.	PUNCT
gujaf-14	137	1	considering	consider	VERB
gujaf-14	137	2	the	the	DET
gujaf-14	137	3	domain	domain	NOUN
gujaf-14	137	4	of	of	ADP
gujaf-14	137	5	the	the	DET
gujaf-14	137	6	study	study	NOUN
gujaf-14	137	7	loan	loan	NOUN
gujaf-14	137	8	loss	loss	NOUN
gujaf-14	137	9	provision	provision	NOUN
gujaf-14	137	10	should	should	AUX
gujaf-14	137	11	have	have	AUX
gujaf-14	137	12	been	be	AUX
gujaf-14	137	13	used	use	VERB
gujaf-14	137	14	to	to	PART
gujaf-14	137	15	measure	measure	VERB
gujaf-14	137	16	the	the	DET
gujaf-14	137	17	discretionary	discretionary	ADJ
gujaf-14	137	18	accruals	accrual	NOUN
gujaf-14	137	19	instead	instead	ADV
gujaf-14	137	20	of	of	ADP
gujaf-14	137	21	the	the	DET
gujaf-14	137	22	modified	modify	VERB
gujaf-14	137	23	jones	jones	PROPN
gujaf-14	137	24	model	model	PROPN
gujaf-14	137	25	.	.	PUNCT
gujaf-14	138	1	ogbonnaya	ogbonnaya	ADJ
gujaf-14	138	2	,	,	PUNCT
gujaf-14	138	3	ekwe	ekwe	ADJ
gujaf-14	138	4	,	,	PUNCT
gujaf-14	138	5	and	and	CCONJ
gujaf-14	138	6	ihendinihu	ihendinihu	NOUN
gujaf-14	138	7	(	(	PUNCT
gujaf-14	138	8	2016	2016	NUM
gujaf-14	138	9	)	)	PUNCT
gujaf-14	138	10	investigated	investigate	VERB
gujaf-14	138	11	corporate	corporate	ADJ
gujaf-14	138	12	governance	governance	NOUN
gujaf-14	138	13	and	and	CCONJ
gujaf-14	138	14	ownership	ownership	NOUN
gujaf-14	138	15	structure	structure	NOUN
gujaf-14	138	16	on	on	ADP
gujaf-14	138	17	earnings	earning	NOUN
gujaf-14	138	18	management	management	NOUN
gujaf-14	138	19	of	of	ADP
gujaf-14	138	20	brewery	brewery	NOUN
gujaf-14	138	21	industry	industry	NOUN
gujaf-14	138	22	in	in	ADP
gujaf-14	138	23	nigeria	nigeria	PROPN
gujaf-14	138	24	for	for	ADP
gujaf-14	138	25	the	the	DET
gujaf-14	138	26	period	period	NOUN
gujaf-14	138	27	of	of	ADP
gujaf-14	138	28	2004	2004	NUM
gujaf-14	138	29	to	to	ADP
gujaf-14	138	30	2013	2013	NUM
gujaf-14	138	31	by	by	ADP
gujaf-14	138	32	taken	take	VERB
gujaf-14	138	33	2	2	NUM
gujaf-14	138	34	companies	company	NOUN
gujaf-14	138	35	as	as	ADP
gujaf-14	138	36	the	the	DET
gujaf-14	138	37	sample	sample	NOUN
gujaf-14	138	38	size	size	NOUN
gujaf-14	138	39	of	of	ADP
gujaf-14	138	40	the	the	DET
gujaf-14	138	41	study	study	NOUN
gujaf-14	138	42	because	because	SCONJ
gujaf-14	138	43	only	only	ADV
gujaf-14	138	44	these	these	DET
gujaf-14	138	45	two	two	NUM
gujaf-14	138	46	companies	company	NOUN
gujaf-14	138	47	have	have	VERB
gujaf-14	138	48	complete	complete	ADJ
gujaf-14	138	49	data	datum	NOUN
gujaf-14	138	50	.	.	PUNCT
gujaf-14	139	1	corporate	corporate	ADJ
gujaf-14	139	2	governance	governance	NOUN
gujaf-14	139	3	and	and	CCONJ
gujaf-14	139	4	ownership	ownership	NOUN
gujaf-14	139	5	structure	structure	NOUN
gujaf-14	139	6	as	as	ADP
gujaf-14	139	7	the	the	DET
gujaf-14	139	8	independent	independent	ADJ
gujaf-14	139	9	variable	variable	NOUN
gujaf-14	139	10	of	of	ADP
gujaf-14	139	11	the	the	DET
gujaf-14	139	12	study	study	NOUN
gujaf-14	139	13	was	be	AUX
gujaf-14	139	14	proxy	proxy	NOUN
gujaf-14	139	15	by	by	ADP
gujaf-14	139	16	ceo	ceo	NOUN
gujaf-14	139	17	duality	duality	NOUN
gujaf-14	139	18	,	,	PUNCT
gujaf-14	139	19	managerial	managerial	ADJ
gujaf-14	139	20	ownership	ownership	NOUN
gujaf-14	139	21	,	,	PUNCT
gujaf-14	139	22	net	net	ADJ
gujaf-14	139	23	asset	asset	NOUN
gujaf-14	139	24	present	present	ADJ
gujaf-14	139	25	value	value	NOUN
gujaf-14	139	26	,	,	PUNCT
gujaf-14	139	27	price	price	NOUN
gujaf-14	139	28	earnings	earning	NOUN
gujaf-14	139	29	ratio	ratio	NOUN
gujaf-14	139	30	while	while	SCONJ
gujaf-14	139	31	earnings	earning	NOUN
gujaf-14	139	32	management	management	NOUN
gujaf-14	139	33	as	as	ADP
gujaf-14	139	34	the	the	DET
gujaf-14	139	35	dependent	dependent	ADJ
gujaf-14	139	36	variable	variable	NOUN
gujaf-14	139	37	of	of	ADP
gujaf-14	139	38	the	the	DET
gujaf-14	139	39	study	study	NOUN
gujaf-14	139	40	was	be	AUX
gujaf-14	139	41	proxy	proxy	NOUN
gujaf-14	139	42	by	by	ADP
gujaf-14	139	43	earnings	earning	NOUN
gujaf-14	139	44	profit	profit	NOUN
gujaf-14	139	45	.	.	PUNCT
gujaf-14	140	1	agency	agency	NOUN
gujaf-14	140	2	theory	theory	NOUN
gujaf-14	140	3	was	be	AUX
gujaf-14	140	4	adopted	adopt	VERB
gujaf-14	140	5	to	to	PART
gujaf-14	140	6	underpin	underpin	VERB
gujaf-14	140	7	the	the	DET
gujaf-14	140	8	findings	finding	NOUN
gujaf-14	140	9	of	of	ADP
gujaf-14	140	10	the	the	DET
gujaf-14	140	11	study	study	NOUN
gujaf-14	140	12	.	.	PUNCT
gujaf-14	141	1	data	datum	NOUN
gujaf-14	141	2	was	be	AUX
gujaf-14	141	3	collected	collect	VERB
gujaf-14	141	4	from	from	ADP
gujaf-14	141	5	secondary	secondary	ADJ
gujaf-14	141	6	source	source	NOUN
gujaf-14	141	7	via	via	ADP
gujaf-14	141	8	annual	annual	ADJ
gujaf-14	141	9	reports	report	NOUN
gujaf-14	141	10	and	and	CCONJ
gujaf-14	141	11	accounts	account	NOUN
gujaf-14	141	12	of	of	ADP
gujaf-14	141	13	the	the	DET
gujaf-14	141	14	sampled	sample	VERB
gujaf-14	141	15	companies	company	NOUN
gujaf-14	141	16	and	and	CCONJ
gujaf-14	141	17	analyzed	analyze	VERB
gujaf-14	141	18	using	use	VERB
gujaf-14	141	19	ordinary	ordinary	ADJ
gujaf-14	141	20	least	least	ADJ
gujaf-14	141	21	square	square	ADJ
gujaf-14	141	22	regression	regression	NOUN
gujaf-14	141	23	as	as	ADP
gujaf-14	141	24	a	a	DET
gujaf-14	141	25	statistical	statistical	ADJ
gujaf-14	141	26	gujaf	gujaf	NOUN
gujaf-14	141	27	:	:	PUNCT
gujaf-14	141	28	gusau	gusau	PROPN
gujaf-14	141	29	journal	journal	NOUN
gujaf-14	141	30	of	of	ADP
gujaf-14	141	31	accounting	accounting	NOUN
gujaf-14	141	32	and	and	CCONJ
gujaf-14	141	33	finance	finance	NOUN
gujaf-14	141	34	,	,	PUNCT
gujaf-14	141	35	vol	vol	NOUN
gujaf-14	141	36	.	.	PUNCT
gujaf-14	142	1	i	i	PRON
gujaf-14	142	2	,	,	PUNCT
gujaf-14	142	3	issue	issue	NOUN
gujaf-14	142	4	1	1	NUM
gujaf-14	142	5	,	,	PUNCT
gujaf-14	142	6	april	april	PROPN
gujaf-14	142	7	,	,	PUNCT
gujaf-14	142	8	2020	2020	NUM
gujaf-14	142	9	issn	issn	VERB
gujaf-14	142	10	2756	2756	NUM
gujaf-14	142	11	-	-	PUNCT
gujaf-14	142	12	665x	665x	NOUN
gujaf-14	142	13	11	11	NUM
gujaf-14	142	14	technique	technique	NOUN
gujaf-14	142	15	of	of	ADP
gujaf-14	142	16	analysis	analysis	NOUN
gujaf-14	142	17	and	and	CCONJ
gujaf-14	142	18	found	find	VERB
gujaf-14	142	19	that	that	SCONJ
gujaf-14	142	20	ownership	ownership	NOUN
gujaf-14	142	21	by	by	ADP
gujaf-14	142	22	management	management	NOUN
gujaf-14	142	23	has	have	VERB
gujaf-14	142	24	significant	significant	ADJ
gujaf-14	142	25	positive	positive	ADJ
gujaf-14	142	26	influence	influence	NOUN
gujaf-14	142	27	on	on	ADP
gujaf-14	142	28	earnings	earning	NOUN
gujaf-14	142	29	management	management	NOUN
gujaf-14	142	30	.	.	PUNCT
gujaf-14	143	1	the	the	DET
gujaf-14	143	2	study	study	NOUN
gujaf-14	143	3	used	use	VERB
gujaf-14	143	4	earnings	earning	NOUN
gujaf-14	143	5	in	in	ADP
gujaf-14	143	6	terms	term	NOUN
gujaf-14	143	7	of	of	ADP
gujaf-14	143	8	profit	profit	NOUN
gujaf-14	143	9	instead	instead	ADV
gujaf-14	143	10	of	of	ADP
gujaf-14	143	11	earnings	earning	NOUN
gujaf-14	143	12	management	management	NOUN
gujaf-14	143	13	models	model	NOUN
gujaf-14	143	14	and	and	CCONJ
gujaf-14	143	15	also	also	ADV
gujaf-14	143	16	the	the	DET
gujaf-14	143	17	study	study	NOUN
gujaf-14	143	18	sampled	sample	VERB
gujaf-14	143	19	just	just	ADV
gujaf-14	143	20	two	two	NUM
gujaf-14	143	21	companies	company	NOUN
gujaf-14	143	22	which	which	PRON
gujaf-14	143	23	may	may	AUX
gujaf-14	143	24	not	not	PART
gujaf-14	143	25	represent	represent	VERB
gujaf-14	143	26	the	the	DET
gujaf-14	143	27	whole	whole	ADJ
gujaf-14	143	28	brewery	brewery	NOUN
gujaf-14	143	29	industries	industry	NOUN
gujaf-14	143	30	listed	list	VERB
gujaf-14	143	31	in	in	ADP
gujaf-14	143	32	nigeria	nigeria	PROPN
gujaf-14	143	33	stock	stock	PROPN
gujaf-14	143	34	exchange	exchange	PROPN
gujaf-14	143	35	.	.	PUNCT
gujaf-14	144	1	consequently	consequently	ADV
gujaf-14	144	2	,	,	PUNCT
gujaf-14	144	3	farouk	farouk	PROPN
gujaf-14	144	4	and	and	CCONJ
gujaf-14	144	5	hassan	hassan	PROPN
gujaf-14	144	6	(	(	PUNCT
gujaf-14	144	7	2014	2014	NUM
gujaf-14	144	8	)	)	PUNCT
gujaf-14	144	9	examined	examine	VERB
gujaf-14	144	10	the	the	DET
gujaf-14	144	11	influence	influence	NOUN
gujaf-14	144	12	of	of	ADP
gujaf-14	144	13	possession	possession	NOUN
gujaf-14	144	14	formation	formation	NOUN
gujaf-14	144	15	on	on	ADP
gujaf-14	144	16	earnings	earning	NOUN
gujaf-14	144	17	management	management	NOUN
gujaf-14	144	18	of	of	ADP
gujaf-14	144	19	quoted	quote	VERB
gujaf-14	144	20	chemical	chemical	NOUN
gujaf-14	144	21	and	and	CCONJ
gujaf-14	144	22	paints	paint	NOUN
gujaf-14	144	23	firms	firm	NOUN
gujaf-14	144	24	in	in	ADP
gujaf-14	144	25	nigeria	nigeria	PROPN
gujaf-14	144	26	for	for	ADP
gujaf-14	144	27	the	the	DET
gujaf-14	144	28	period	period	NOUN
gujaf-14	144	29	of	of	ADP
gujaf-14	144	30	2007	2007	NUM
gujaf-14	144	31	-	-	SYM
gujaf-14	144	32	2011	2011	NUM
gujaf-14	144	33	by	by	ADP
gujaf-14	144	34	taken	take	VERB
gujaf-14	144	35	a	a	DET
gujaf-14	144	36	sample	sample	NOUN
gujaf-14	144	37	of	of	ADP
gujaf-14	144	38	8	8	NUM
gujaf-14	144	39	companies	company	NOUN
gujaf-14	144	40	using	use	VERB
gujaf-14	144	41	a	a	DET
gujaf-14	144	42	filter	filter	NOUN
gujaf-14	144	43	criteria	criterion	NOUN
gujaf-14	144	44	to	to	PART
gujaf-14	144	45	arrive	arrive	VERB
gujaf-14	144	46	at	at	ADP
gujaf-14	144	47	the	the	DET
gujaf-14	144	48	sample	sample	NOUN
gujaf-14	144	49	size	size	NOUN
gujaf-14	144	50	of	of	ADP
gujaf-14	144	51	the	the	DET
gujaf-14	144	52	study	study	NOUN
gujaf-14	144	53	.	.	PUNCT
gujaf-14	145	1	possession	possession	NOUN
gujaf-14	145	2	formation	formation	NOUN
gujaf-14	145	3	as	as	SCONJ
gujaf-14	145	4	the	the	DET
gujaf-14	145	5	explanatory	explanatory	ADJ
gujaf-14	145	6	variable	variable	NOUN
gujaf-14	145	7	of	of	ADP
gujaf-14	145	8	the	the	DET
gujaf-14	145	9	study	study	NOUN
gujaf-14	145	10	was	be	AUX
gujaf-14	145	11	measured	measure	VERB
gujaf-14	145	12	by	by	ADP
gujaf-14	145	13	managerial	managerial	ADJ
gujaf-14	145	14	ownership	ownership	NOUN
gujaf-14	145	15	,	,	PUNCT
gujaf-14	145	16	institutional	institutional	ADJ
gujaf-14	145	17	ownership	ownership	NOUN
gujaf-14	145	18	and	and	CCONJ
gujaf-14	145	19	block	block	NOUN
gujaf-14	145	20	-	-	PUNCT
gujaf-14	145	21	holder	holder	NOUN
gujaf-14	145	22	ownership	ownership	NOUN
gujaf-14	145	23	contrarily	contrarily	ADV
gujaf-14	145	24	earnings	earning	NOUN
gujaf-14	145	25	management	management	NOUN
gujaf-14	145	26	as	as	SCONJ
gujaf-14	145	27	the	the	DET
gujaf-14	145	28	explained	explain	VERB
gujaf-14	145	29	variable	variable	NOUN
gujaf-14	145	30	of	of	ADP
gujaf-14	145	31	the	the	DET
gujaf-14	145	32	study	study	NOUN
gujaf-14	145	33	was	be	AUX
gujaf-14	145	34	measured	measure	VERB
gujaf-14	145	35	discretionary	discretionary	ADJ
gujaf-14	145	36	accruals	accrual	NOUN
gujaf-14	145	37	of	of	ADP
gujaf-14	145	38	modified	modify	VERB
gujaf-14	145	39	jones	jones	PROPN
gujaf-14	145	40	model	model	PROPN
gujaf-14	145	41	of	of	ADP
gujaf-14	145	42	dechow	dechow	ADV
gujaf-14	145	43	et	et	PROPN
gujaf-14	145	44	al	al	PROPN
gujaf-14	145	45	(	(	PUNCT
gujaf-14	145	46	1995	1995	NUM
gujaf-14	145	47	)	)	PUNCT
gujaf-14	145	48	.	.	PUNCT
gujaf-14	146	1	agency	agency	NOUN
gujaf-14	146	2	theory	theory	NOUN
gujaf-14	146	3	was	be	AUX
gujaf-14	146	4	adopted	adopt	VERB
gujaf-14	146	5	to	to	PART
gujaf-14	146	6	validate	validate	VERB
gujaf-14	146	7	the	the	DET
gujaf-14	146	8	findings	finding	NOUN
gujaf-14	146	9	of	of	ADP
gujaf-14	146	10	the	the	DET
gujaf-14	146	11	study	study	NOUN
gujaf-14	146	12	.	.	PUNCT
gujaf-14	147	1	secondary	secondary	ADJ
gujaf-14	147	2	data	datum	NOUN
gujaf-14	147	3	was	be	AUX
gujaf-14	147	4	collected	collect	VERB
gujaf-14	147	5	from	from	ADP
gujaf-14	147	6	audited	audit	VERB
gujaf-14	147	7	annual	annual	ADJ
gujaf-14	147	8	reports	report	NOUN
gujaf-14	147	9	of	of	ADP
gujaf-14	147	10	the	the	DET
gujaf-14	147	11	sampled	sample	VERB
gujaf-14	147	12	companies	company	NOUN
gujaf-14	147	13	and	and	CCONJ
gujaf-14	147	14	analysed	analyse	VERB
gujaf-14	147	15	using	use	VERB
gujaf-14	147	16	ordinary	ordinary	ADJ
gujaf-14	147	17	least	least	ADJ
gujaf-14	147	18	square	square	ADJ
gujaf-14	147	19	regression	regression	NOUN
gujaf-14	147	20	as	as	ADP
gujaf-14	147	21	statistical	statistical	ADJ
gujaf-14	147	22	technique	technique	NOUN
gujaf-14	147	23	of	of	ADP
gujaf-14	147	24	analysis	analysis	NOUN
gujaf-14	147	25	with	with	ADP
gujaf-14	147	26	spss	spss	PROPN
gujaf-14	147	27	15	15	NUM
gujaf-14	147	28	as	as	ADP
gujaf-14	147	29	a	a	DET
gujaf-14	147	30	tool	tool	NOUN
gujaf-14	147	31	of	of	ADP
gujaf-14	147	32	analysis	analysis	NOUN
gujaf-14	147	33	and	and	CCONJ
gujaf-14	147	34	found	find	VERB
gujaf-14	147	35	direct	direct	ADJ
gujaf-14	147	36	significant	significant	ADJ
gujaf-14	147	37	association	association	NOUN
gujaf-14	147	38	amid	amid	ADP
gujaf-14	147	39	managerial	managerial	ADJ
gujaf-14	147	40	ownership	ownership	NOUN
gujaf-14	147	41	on	on	ADP
gujaf-14	147	42	earnings	earning	NOUN
gujaf-14	147	43	management	management	NOUN
gujaf-14	147	44	.	.	PUNCT
gujaf-14	148	1	board	board	NOUN
gujaf-14	148	2	independence	independence	NOUN
gujaf-14	148	3	and	and	CCONJ
gujaf-14	148	4	earnings	earning	NOUN
gujaf-14	148	5	management	management	NOUN
gujaf-14	148	6	khalil	khalil	PROPN
gujaf-14	148	7	&	&	CCONJ
gujaf-14	148	8	ozkan	ozkan	PROPN
gujaf-14	148	9	,	,	PUNCT
gujaf-14	148	10	(	(	PUNCT
gujaf-14	148	11	2016	2016	NUM
gujaf-14	148	12	)	)	PUNCT
gujaf-14	148	13	examined	examine	VERB
gujaf-14	148	14	board	board	NOUN
gujaf-14	148	15	independence	independence	NOUN
gujaf-14	148	16	,	,	PUNCT
gujaf-14	148	17	audit	audit	NOUN
gujaf-14	148	18	quality	quality	NOUN
gujaf-14	148	19	and	and	CCONJ
gujaf-14	148	20	earnings	earning	NOUN
gujaf-14	148	21	management	management	NOUN
gujaf-14	148	22	:	:	PUNCT
gujaf-14	148	23	evidence	evidence	NOUN
gujaf-14	148	24	from	from	ADP
gujaf-14	148	25	egypt	egypt	PROPN
gujaf-14	148	26	for	for	ADP
gujaf-14	148	27	the	the	DET
gujaf-14	148	28	period	period	NOUN
gujaf-14	148	29	of	of	ADP
gujaf-14	148	30	2005	2005	NUM
gujaf-14	148	31	to	to	ADP
gujaf-14	148	32	2012	2012	NUM
gujaf-14	148	33	by	by	ADP
gujaf-14	148	34	taken	take	VERB
gujaf-14	148	35	a	a	DET
gujaf-14	148	36	sample	sample	NOUN
gujaf-14	148	37	of	of	ADP
gujaf-14	148	38	125	125	NUM
gujaf-14	148	39	firm	firm	NOUN
gujaf-14	148	40	using	use	VERB
gujaf-14	148	41	filter	filter	NOUN
gujaf-14	148	42	criteria	criterion	NOUN
gujaf-14	148	43	.	.	PUNCT
gujaf-14	149	1	board	board	NOUN
gujaf-14	149	2	independence	independence	NOUN
gujaf-14	149	3	and	and	CCONJ
gujaf-14	149	4	audit	audit	NOUN
gujaf-14	149	5	quality	quality	NOUN
gujaf-14	149	6	as	as	SCONJ
gujaf-14	149	7	the	the	DET
gujaf-14	149	8	independent	independent	ADJ
gujaf-14	149	9	variable	variable	NOUN
gujaf-14	149	10	of	of	ADP
gujaf-14	149	11	the	the	DET
gujaf-14	149	12	study	study	NOUN
gujaf-14	149	13	was	be	AUX
gujaf-14	149	14	represented	represent	VERB
gujaf-14	149	15	by	by	ADP
gujaf-14	149	16	proportion	proportion	NOUN
gujaf-14	149	17	of	of	ADP
gujaf-14	149	18	nonexecutive	nonexecutive	ADJ
gujaf-14	149	19	directors	director	NOUN
gujaf-14	149	20	and	and	CCONJ
gujaf-14	149	21	the	the	DET
gujaf-14	149	22	big-4	big-4	ADJ
gujaf-14	149	23	audit	audit	NOUN
gujaf-14	149	24	firms	firm	NOUN
gujaf-14	149	25	while	while	SCONJ
gujaf-14	149	26	earnings	earning	NOUN
gujaf-14	149	27	management	management	NOUN
gujaf-14	149	28	as	as	ADP
gujaf-14	149	29	the	the	DET
gujaf-14	149	30	dependent	dependent	ADJ
gujaf-14	149	31	variable	variable	NOUN
gujaf-14	149	32	of	of	ADP
gujaf-14	149	33	the	the	DET
gujaf-14	149	34	study	study	NOUN
gujaf-14	149	35	was	be	AUX
gujaf-14	149	36	proxied	proxie	VERB
gujaf-14	149	37	by	by	ADP
gujaf-14	149	38	accruals	accrual	NOUN
gujaf-14	149	39	of	of	ADP
gujaf-14	149	40	kothari	kothari	PROPN
gujaf-14	149	41	et	et	PROPN
gujaf-14	149	42	al	al	PROPN
gujaf-14	149	43	(	(	PUNCT
gujaf-14	149	44	2005	2005	NUM
gujaf-14	149	45	)	)	PUNCT
gujaf-14	149	46	model	model	NOUN
gujaf-14	149	47	.	.	PUNCT
gujaf-14	150	1	data	datum	NOUN
gujaf-14	150	2	was	be	AUX
gujaf-14	150	3	collected	collect	VERB
gujaf-14	150	4	from	from	ADP
gujaf-14	150	5	secondary	secondary	ADJ
gujaf-14	150	6	source	source	NOUN
gujaf-14	150	7	via	via	ADP
gujaf-14	150	8	annual	annual	ADJ
gujaf-14	150	9	reports	report	NOUN
gujaf-14	150	10	and	and	CCONJ
gujaf-14	150	11	accounts	account	NOUN
gujaf-14	150	12	of	of	ADP
gujaf-14	150	13	the	the	DET
gujaf-14	150	14	sample	sample	NOUN
gujaf-14	150	15	firms	firm	NOUN
gujaf-14	150	16	and	and	CCONJ
gujaf-14	150	17	analysed	analyse	VERB
gujaf-14	150	18	using	use	VERB
gujaf-14	150	19	the	the	DET
gujaf-14	150	20	ordinary	ordinary	ADJ
gujaf-14	150	21	least	least	ADJ
gujaf-14	150	22	square	square	ADJ
gujaf-14	150	23	regression	regression	NOUN
gujaf-14	150	24	technique	technique	NOUN
gujaf-14	150	25	as	as	ADP
gujaf-14	150	26	a	a	DET
gujaf-14	150	27	statistical	statistical	ADJ
gujaf-14	150	28	tool	tool	NOUN
gujaf-14	150	29	of	of	ADP
gujaf-14	150	30	analysis	analysis	NOUN
gujaf-14	150	31	and	and	CCONJ
gujaf-14	150	32	the	the	DET
gujaf-14	150	33	study	study	NOUN
gujaf-14	150	34	found	find	VERB
gujaf-14	150	35	that	that	SCONJ
gujaf-14	150	36	their	their	PRON
gujaf-14	150	37	results	result	NOUN
gujaf-14	150	38	cast	cast	VERB
gujaf-14	150	39	doubt	doubt	NOUN
gujaf-14	150	40	on	on	ADP
gujaf-14	150	41	the	the	DET
gujaf-14	150	42	notion	notion	NOUN
gujaf-14	150	43	that	that	SCONJ
gujaf-14	150	44	a	a	DET
gujaf-14	150	45	higher	high	ADJ
gujaf-14	150	46	ratio	ratio	NOUN
gujaf-14	150	47	of	of	ADP
gujaf-14	150	48	non	non	ADJ
gujaf-14	150	49	-	-	ADJ
gujaf-14	150	50	executive	executive	ADJ
gujaf-14	150	51	board	board	NOUN
gujaf-14	150	52	members	member	NOUN
gujaf-14	150	53	is	be	AUX
gujaf-14	150	54	associated	associate	VERB
gujaf-14	150	55	with	with	ADP
gujaf-14	150	56	lower	low	ADJ
gujaf-14	150	57	earnings	earning	NOUN
gujaf-14	150	58	management	management	NOUN
gujaf-14	150	59	.	.	PUNCT
gujaf-14	151	1	the	the	DET
gujaf-14	151	2	study	study	NOUN
gujaf-14	151	3	also	also	ADV
gujaf-14	151	4	found	find	VERB
gujaf-14	151	5	that	that	SCONJ
gujaf-14	151	6	the	the	DET
gujaf-14	151	7	effect	effect	NOUN
gujaf-14	151	8	of	of	ADP
gujaf-14	151	9	board	board	NOUN
gujaf-14	151	10	independence	independence	NOUN
gujaf-14	151	11	on	on	ADP
gujaf-14	151	12	earnings	earning	NOUN
gujaf-14	151	13	management	management	NOUN
gujaf-14	151	14	practices	practice	NOUN
gujaf-14	151	15	is	be	AUX
gujaf-14	151	16	contingent	contingent	ADJ
gujaf-14	151	17	on	on	ADP
gujaf-14	151	18	the	the	DET
gujaf-14	151	19	levels	level	NOUN
gujaf-14	151	20	of	of	ADP
gujaf-14	151	21	ownership	ownership	NOUN
gujaf-14	151	22	held	hold	VERB
gujaf-14	151	23	by	by	ADP
gujaf-14	151	24	executive	executive	ADJ
gujaf-14	151	25	directors	director	NOUN
gujaf-14	151	26	and	and	CCONJ
gujaf-14	151	27	large	large	ADJ
gujaf-14	151	28	shareholders	shareholder	NOUN
gujaf-14	151	29	as	as	ADV
gujaf-14	151	30	well	well	ADV
gujaf-14	151	31	as	as	ADP
gujaf-14	151	32	the	the	DET
gujaf-14	151	33	composition	composition	NOUN
gujaf-14	151	34	of	of	ADP
gujaf-14	151	35	audit	audit	NOUN
gujaf-14	151	36	committee	committee	NOUN
gujaf-14	151	37	composed	compose	VERB
gujaf-14	151	38	.	.	PUNCT
gujaf-14	152	1	the	the	DET
gujaf-14	152	2	study	study	NOUN
gujaf-14	152	3	failed	fail	VERB
gujaf-14	152	4	to	to	PART
gujaf-14	152	5	validate	validate	VERB
gujaf-14	152	6	any	any	DET
gujaf-14	152	7	theory	theory	NOUN
gujaf-14	152	8	and	and	CCONJ
gujaf-14	152	9	excluded	exclude	VERB
gujaf-14	152	10	financial	financial	ADJ
gujaf-14	152	11	service	service	NOUN
gujaf-14	152	12	firms	firm	NOUN
gujaf-14	152	13	.	.	PUNCT
gujaf-14	153	1	gujaf	gujaf	NOUN
gujaf-14	153	2	:	:	PUNCT
gujaf-14	153	3	gusau	gusau	PROPN
gujaf-14	153	4	journal	journal	NOUN
gujaf-14	153	5	of	of	ADP
gujaf-14	153	6	accounting	accounting	NOUN
gujaf-14	153	7	and	and	CCONJ
gujaf-14	153	8	finance	finance	NOUN
gujaf-14	153	9	,	,	PUNCT
gujaf-14	153	10	vol	vol	NOUN
gujaf-14	153	11	.	.	PUNCT
gujaf-14	154	1	i	i	PRON
gujaf-14	154	2	,	,	PUNCT
gujaf-14	154	3	issue	issue	NOUN
gujaf-14	154	4	1	1	NUM
gujaf-14	154	5	,	,	PUNCT
gujaf-14	154	6	april	april	PROPN
gujaf-14	154	7	,	,	PUNCT
gujaf-14	154	8	2020	2020	NUM
gujaf-14	154	9	issn	issn	VERB
gujaf-14	154	10	2756	2756	NUM
gujaf-14	154	11	-	-	PUNCT
gujaf-14	154	12	665x	665x	NOUN
gujaf-14	154	13	12	12	NUM
gujaf-14	154	14	again	again	ADV
gujaf-14	154	15	,	,	PUNCT
gujaf-14	154	16	chen	chen	PROPN
gujaf-14	154	17	,	,	PUNCT
gujaf-14	154	18	cheng	cheng	PROPN
gujaf-14	154	19	,	,	PUNCT
gujaf-14	154	20	and	and	CCONJ
gujaf-14	154	21	wang	wang	PROPN
gujaf-14	154	22	,	,	PUNCT
gujaf-14	154	23	(	(	PUNCT
gujaf-14	154	24	2011	2011	NUM
gujaf-14	154	25	)	)	PUNCT
gujaf-14	154	26	examined	examine	VERB
gujaf-14	154	27	whether	whether	SCONJ
gujaf-14	154	28	increase	increase	NOUN
gujaf-14	154	29	in	in	ADP
gujaf-14	154	30	board	board	NOUN
gujaf-14	154	31	independence	independence	NOUN
gujaf-14	154	32	reduce	reduce	VERB
gujaf-14	154	33	earnings	earning	NOUN
gujaf-14	154	34	management	management	NOUN
gujaf-14	154	35	?	?	PUNCT
gujaf-14	155	1	evidenced	evidence	VERB
gujaf-14	155	2	from	from	ADP
gujaf-14	155	3	recent	recent	ADJ
gujaf-14	155	4	regulatory	regulatory	ADJ
gujaf-14	155	5	reforms	reform	NOUN
gujaf-14	155	6	for	for	ADP
gujaf-14	155	7	the	the	DET
gujaf-14	155	8	pre	pre	ADJ
gujaf-14	155	9	-	-	ADJ
gujaf-14	155	10	regulation	regulation	ADJ
gujaf-14	155	11	period	period	NOUN
gujaf-14	155	12	of	of	ADP
gujaf-14	155	13	1999	1999	NUM
gujaf-14	155	14	-	-	SYM
gujaf-14	155	15	2001	2001	NUM
gujaf-14	155	16	to	to	ADP
gujaf-14	155	17	the	the	DET
gujaf-14	155	18	post	post	ADJ
gujaf-14	155	19	-	-	ADJ
gujaf-14	155	20	regulation	regulation	ADJ
gujaf-14	155	21	period	period	NOUN
gujaf-14	155	22	2004	2004	NUM
gujaf-14	155	23	-	-	SYM
gujaf-14	155	24	2006	2006	NUM
gujaf-14	155	25	by	by	ADP
gujaf-14	155	26	taken	take	VERB
gujaf-14	155	27	a	a	DET
gujaf-14	155	28	sample	sample	NOUN
gujaf-14	155	29	of	of	ADP
gujaf-14	155	30	1205	1205	NUM
gujaf-14	155	31	as	as	ADP
gujaf-14	155	32	the	the	DET
gujaf-14	155	33	sample	sample	NOUN
gujaf-14	155	34	size	size	NOUN
gujaf-14	155	35	of	of	ADP
gujaf-14	155	36	the	the	DET
gujaf-14	155	37	study	study	NOUN
gujaf-14	155	38	using	use	VERB
gujaf-14	155	39	filter	filter	NOUN
gujaf-14	155	40	criteria	criterion	NOUN
gujaf-14	155	41	.	.	PUNCT
gujaf-14	156	1	noncompliance	noncompliance	NOUN
gujaf-14	156	2	as	as	ADP
gujaf-14	156	3	the	the	DET
gujaf-14	156	4	independent	independent	ADJ
gujaf-14	156	5	variable	variable	NOUN
gujaf-14	156	6	of	of	ADP
gujaf-14	156	7	the	the	DET
gujaf-14	156	8	study	study	NOUN
gujaf-14	156	9	was	be	AUX
gujaf-14	156	10	proxy	proxy	VERB
gujaf-14	156	11	by	by	ADP
gujaf-14	156	12	1	1	NUM
gujaf-14	156	13	for	for	ADP
gujaf-14	156	14	firms	firm	NOUN
gujaf-14	156	15	that	that	PRON
gujaf-14	156	16	did	do	AUX
gujaf-14	156	17	not	not	PART
gujaf-14	156	18	have	have	VERB
gujaf-14	156	19	a	a	DET
gujaf-14	156	20	majority	majority	NOUN
gujaf-14	156	21	independent	independent	ADJ
gujaf-14	156	22	board	board	NOUN
gujaf-14	156	23	in	in	ADP
gujaf-14	156	24	2000	2000	NUM
gujaf-14	156	25	and	and	CCONJ
gujaf-14	156	26	0	0	NUM
gujaf-14	157	1	otherwise	otherwise	ADV
gujaf-14	157	2	while	while	SCONJ
gujaf-14	157	3	earnings	earning	NOUN
gujaf-14	157	4	management	management	NOUN
gujaf-14	157	5	as	as	ADP
gujaf-14	157	6	the	the	DET
gujaf-14	157	7	dependent	dependent	ADJ
gujaf-14	157	8	variable	variable	NOUN
gujaf-14	157	9	was	be	AUX
gujaf-14	157	10	proxied	proxie	VERB
gujaf-14	157	11	by	by	ADP
gujaf-14	157	12	discretionary	discretionary	ADJ
gujaf-14	157	13	accrual	accrual	ADJ
gujaf-14	157	14	of	of	ADP
gujaf-14	157	15	modified	modified	ADJ
gujaf-14	157	16	jones	jones	NOUN
gujaf-14	157	17	(	(	PUNCT
gujaf-14	157	18	1995	1995	NUM
gujaf-14	157	19	)	)	PUNCT
gujaf-14	157	20	cross	cross	ADJ
gujaf-14	157	21	-	-	ADJ
gujaf-14	157	22	sectional	sectional	ADJ
gujaf-14	157	23	model	model	NOUN
gujaf-14	157	24	.	.	PUNCT
gujaf-14	158	1	data	datum	NOUN
gujaf-14	158	2	was	be	AUX
gujaf-14	158	3	collected	collect	VERB
gujaf-14	158	4	from	from	ADP
gujaf-14	158	5	annual	annual	ADJ
gujaf-14	158	6	reports	report	NOUN
gujaf-14	158	7	and	and	CCONJ
gujaf-14	158	8	accounts	account	NOUN
gujaf-14	158	9	of	of	ADP
gujaf-14	158	10	the	the	DET
gujaf-14	158	11	sampled	sample	VERB
gujaf-14	158	12	firms	firm	NOUN
gujaf-14	158	13	and	and	CCONJ
gujaf-14	158	14	analyzed	analyze	VERB
gujaf-14	158	15	using	use	VERB
gujaf-14	158	16	regression	regression	NOUN
gujaf-14	158	17	as	as	ADP
gujaf-14	158	18	a	a	DET
gujaf-14	158	19	statistical	statistical	ADJ
gujaf-14	158	20	technique	technique	NOUN
gujaf-14	158	21	of	of	ADP
gujaf-14	158	22	data	datum	NOUN
gujaf-14	158	23	analysis	analysis	NOUN
gujaf-14	158	24	and	and	CCONJ
gujaf-14	158	25	found	find	VERB
gujaf-14	158	26	that	that	SCONJ
gujaf-14	158	27	the	the	DET
gujaf-14	158	28	coefficient	coefficient	NOUN
gujaf-14	158	29	on	on	ADP
gujaf-14	158	30	the	the	DET
gujaf-14	158	31	noncompliance	noncompliance	NOUN
gujaf-14	158	32	indicator	indicator	NOUN
gujaf-14	158	33	is	be	AUX
gujaf-14	158	34	negative	negative	ADJ
gujaf-14	158	35	but	but	CCONJ
gujaf-14	158	36	is	be	AUX
gujaf-14	158	37	not	not	PART
gujaf-14	158	38	significantly	significantly	ADV
gujaf-14	158	39	different	different	ADJ
gujaf-14	158	40	from	from	ADP
gujaf-14	158	41	zero	zero	NUM
gujaf-14	158	42	at	at	ADP
gujaf-14	158	43	conventional	conventional	ADJ
gujaf-14	158	44	levels	level	NOUN
gujaf-14	158	45	.	.	PUNCT
gujaf-14	159	1	that	that	PRON
gujaf-14	159	2	is	be	AUX
gujaf-14	159	3	,	,	PUNCT
gujaf-14	159	4	compared	compare	VERB
gujaf-14	159	5	to	to	ADP
gujaf-14	159	6	compliance	compliance	NOUN
gujaf-14	159	7	firms	firm	NOUN
gujaf-14	159	8	,	,	PUNCT
gujaf-14	159	9	non	non	ADJ
gujaf-14	159	10	-	-	ADJ
gujaf-14	159	11	compliance	compliance	ADJ
gujaf-14	159	12	firms	firm	NOUN
gujaf-14	159	13	do	do	AUX
gujaf-14	159	14	not	not	PART
gujaf-14	159	15	experience	experience	VERB
gujaf-14	159	16	any	any	DET
gujaf-14	159	17	incremental	incremental	ADJ
gujaf-14	159	18	decrease	decrease	NOUN
gujaf-14	159	19	in	in	ADP
gujaf-14	159	20	earnings	earning	NOUN
gujaf-14	159	21	management	management	NOUN
gujaf-14	159	22	.	.	PUNCT
gujaf-14	160	1	considering	consider	VERB
gujaf-14	160	2	differences	difference	NOUN
gujaf-14	160	3	in	in	ADP
gujaf-14	160	4	regulatory	regulatory	ADJ
gujaf-14	160	5	environment	environment	NOUN
gujaf-14	160	6	among	among	ADP
gujaf-14	160	7	countries	country	NOUN
gujaf-14	160	8	,	,	PUNCT
gujaf-14	160	9	this	this	DET
gujaf-14	160	10	conclusion	conclusion	NOUN
gujaf-14	160	11	can	can	AUX
gujaf-14	160	12	not	not	PART
gujaf-14	160	13	be	be	AUX
gujaf-14	160	14	generalized	generalize	VERB
gujaf-14	160	15	and	and	CCONJ
gujaf-14	160	16	no	no	DET
gujaf-14	160	17	theory	theory	NOUN
gujaf-14	160	18	was	be	AUX
gujaf-14	160	19	used	use	VERB
gujaf-14	160	20	to	to	PART
gujaf-14	160	21	underpin	underpin	VERB
gujaf-14	160	22	the	the	DET
gujaf-14	160	23	study	study	NOUN
gujaf-14	160	24	.	.	PUNCT
gujaf-14	161	1	in	in	ADP
gujaf-14	161	2	addition	addition	NOUN
gujaf-14	161	3	,	,	PUNCT
gujaf-14	161	4	nahandi	nahandi	PROPN
gujaf-14	161	5	,	,	PUNCT
gujaf-14	161	6	baghbani	baghbani	NOUN
gujaf-14	161	7	,	,	PUNCT
gujaf-14	161	8	and	and	CCONJ
gujaf-14	161	9	bolouri	bolouri	NOUN
gujaf-14	161	10	,	,	PUNCT
gujaf-14	161	11	(	(	PUNCT
gujaf-14	161	12	2011	2011	NUM
gujaf-14	161	13	)	)	PUNCT
gujaf-14	161	14	examined	examine	VERB
gujaf-14	161	15	board	board	NOUN
gujaf-14	161	16	combination	combination	NOUN
gujaf-14	161	17	and	and	CCONJ
gujaf-14	161	18	earnings	earning	NOUN
gujaf-14	161	19	management	management	NOUN
gujaf-14	161	20	:	:	PUNCT
gujaf-14	161	21	evidence	evidence	NOUN
gujaf-14	161	22	from	from	ADP
gujaf-14	161	23	iran	iran	PROPN
gujaf-14	161	24	for	for	ADP
gujaf-14	161	25	the	the	DET
gujaf-14	161	26	period	period	NOUN
gujaf-14	161	27	of	of	ADP
gujaf-14	161	28	2001	2001	NUM
gujaf-14	161	29	-	-	SYM
gujaf-14	161	30	2008	2008	NUM
gujaf-14	161	31	by	by	ADP
gujaf-14	161	32	taken	take	VERB
gujaf-14	161	33	a	a	DET
gujaf-14	161	34	sample	sample	NOUN
gujaf-14	161	35	of	of	ADP
gujaf-14	161	36	480	480	NUM
gujaf-14	161	37	firm	firm	ADJ
gujaf-14	161	38	year	year	NOUN
gujaf-14	161	39	observation	observation	NOUN
gujaf-14	161	40	using	use	VERB
gujaf-14	161	41	filter	filter	NOUN
gujaf-14	161	42	criteria	criterion	NOUN
gujaf-14	161	43	to	to	PART
gujaf-14	161	44	arrive	arrive	VERB
gujaf-14	161	45	at	at	ADP
gujaf-14	161	46	the	the	DET
gujaf-14	161	47	sample	sample	NOUN
gujaf-14	161	48	size	size	NOUN
gujaf-14	161	49	of	of	ADP
gujaf-14	161	50	the	the	DET
gujaf-14	161	51	study	study	NOUN
gujaf-14	161	52	.	.	PUNCT
gujaf-14	162	1	board	board	NOUN
gujaf-14	162	2	combination	combination	NOUN
gujaf-14	162	3	as	as	SCONJ
gujaf-14	162	4	the	the	DET
gujaf-14	162	5	independent	independent	ADJ
gujaf-14	162	6	variable	variable	NOUN
gujaf-14	162	7	of	of	ADP
gujaf-14	162	8	the	the	DET
gujaf-14	162	9	study	study	NOUN
gujaf-14	162	10	was	be	AUX
gujaf-14	162	11	represented	represent	VERB
gujaf-14	162	12	by	by	ADP
gujaf-14	162	13	board	board	NOUN
gujaf-14	162	14	size	size	NOUN
gujaf-14	162	15	,	,	PUNCT
gujaf-14	162	16	board	board	NOUN
gujaf-14	162	17	combination	combination	NOUN
gujaf-14	162	18	and	and	CCONJ
gujaf-14	162	19	ceo	ceo	NOUN
gujaf-14	162	20	duality	duality	NOUN
gujaf-14	162	21	while	while	SCONJ
gujaf-14	162	22	earnings	earning	NOUN
gujaf-14	162	23	management	management	NOUN
gujaf-14	162	24	as	as	ADP
gujaf-14	162	25	the	the	DET
gujaf-14	162	26	dependent	dependent	ADJ
gujaf-14	162	27	variable	variable	NOUN
gujaf-14	162	28	of	of	ADP
gujaf-14	162	29	the	the	DET
gujaf-14	162	30	study	study	NOUN
gujaf-14	162	31	was	be	AUX
gujaf-14	162	32	measured	measure	VERB
gujaf-14	162	33	by	by	ADP
gujaf-14	162	34	accrual	accrual	ADJ
gujaf-14	162	35	of	of	ADP
gujaf-14	162	36	modified	modify	VERB
gujaf-14	162	37	jones	jones	PROPN
gujaf-14	162	38	model	model	PROPN
gujaf-14	162	39	of	of	ADP
gujaf-14	162	40	dechow	dechow	ADV
gujaf-14	162	41	et	et	PROPN
gujaf-14	162	42	al	al	PROPN
gujaf-14	162	43	(	(	PUNCT
gujaf-14	162	44	1995	1995	NUM
gujaf-14	162	45	)	)	PUNCT
gujaf-14	162	46	.	.	PUNCT
gujaf-14	163	1	agency	agency	NOUN
gujaf-14	163	2	theory	theory	NOUN
gujaf-14	163	3	was	be	AUX
gujaf-14	163	4	adopted	adopt	VERB
gujaf-14	163	5	to	to	PART
gujaf-14	163	6	underpin	underpin	VERB
gujaf-14	163	7	the	the	DET
gujaf-14	163	8	findings	finding	NOUN
gujaf-14	163	9	of	of	ADP
gujaf-14	163	10	the	the	DET
gujaf-14	163	11	study	study	NOUN
gujaf-14	163	12	.	.	PUNCT
gujaf-14	164	1	secondary	secondary	ADJ
gujaf-14	164	2	data	datum	NOUN
gujaf-14	164	3	was	be	AUX
gujaf-14	164	4	collected	collect	VERB
gujaf-14	164	5	from	from	ADP
gujaf-14	164	6	annual	annual	ADJ
gujaf-14	164	7	reports	report	NOUN
gujaf-14	164	8	and	and	CCONJ
gujaf-14	164	9	accounts	account	NOUN
gujaf-14	164	10	of	of	ADP
gujaf-14	164	11	the	the	DET
gujaf-14	164	12	sample	sample	NOUN
gujaf-14	164	13	firms	firm	NOUN
gujaf-14	164	14	and	and	CCONJ
gujaf-14	164	15	analysed	analyse	VERB
gujaf-14	164	16	using	use	VERB
gujaf-14	164	17	ordinary	ordinary	ADJ
gujaf-14	164	18	least	least	ADJ
gujaf-14	164	19	square	square	ADJ
gujaf-14	164	20	regression	regression	NOUN
gujaf-14	164	21	as	as	ADP
gujaf-14	164	22	a	a	DET
gujaf-14	164	23	statistical	statistical	ADJ
gujaf-14	164	24	tool	tool	NOUN
gujaf-14	164	25	of	of	ADP
gujaf-14	164	26	analysis	analysis	NOUN
gujaf-14	164	27	and	and	CCONJ
gujaf-14	164	28	found	find	VERB
gujaf-14	164	29	that	that	SCONJ
gujaf-14	164	30	board	board	NOUN
gujaf-14	164	31	independence	independence	NOUN
gujaf-14	164	32	has	have	VERB
gujaf-14	164	33	a	a	DET
gujaf-14	164	34	negative	negative	ADJ
gujaf-14	164	35	but	but	CCONJ
gujaf-14	164	36	insignificant	insignificant	ADJ
gujaf-14	164	37	relationship	relationship	NOUN
gujaf-14	164	38	with	with	ADP
gujaf-14	164	39	earnings	earning	NOUN
gujaf-14	164	40	.	.	PUNCT
gujaf-14	165	1	furthermore	furthermore	ADV
gujaf-14	165	2	,	,	PUNCT
gujaf-14	165	3	roodposhti	roodposhti	VERB
gujaf-14	165	4	and	and	CCONJ
gujaf-14	165	5	chashmi	chashmi	VERB
gujaf-14	165	6	(	(	PUNCT
gujaf-14	165	7	2010	2010	NUM
gujaf-14	165	8	)	)	PUNCT
gujaf-14	165	9	examined	examine	VERB
gujaf-14	165	10	the	the	DET
gujaf-14	165	11	effect	effect	NOUN
gujaf-14	165	12	of	of	ADP
gujaf-14	165	13	board	board	NOUN
gujaf-14	165	14	composition	composition	NOUN
gujaf-14	165	15	and	and	CCONJ
gujaf-14	165	16	ownership	ownership	NOUN
gujaf-14	165	17	concentration	concentration	NOUN
gujaf-14	165	18	on	on	ADP
gujaf-14	165	19	earnings	earning	NOUN
gujaf-14	165	20	management	management	NOUN
gujaf-14	165	21	:	:	PUNCT
gujaf-14	165	22	evidence	evidence	NOUN
gujaf-14	165	23	from	from	ADP
gujaf-14	165	24	iran	iran	PROPN
gujaf-14	165	25	for	for	ADP
gujaf-14	165	26	the	the	DET
gujaf-14	165	27	period	period	NOUN
gujaf-14	165	28	of	of	ADP
gujaf-14	165	29	2004	2004	NUM
gujaf-14	165	30	-	-	SYM
gujaf-14	165	31	2008	2008	NUM
gujaf-14	165	32	by	by	ADP
gujaf-14	165	33	taken	take	VERB
gujaf-14	165	34	a	a	DET
gujaf-14	165	35	sample	sample	NOUN
gujaf-14	165	36	of	of	ADP
gujaf-14	165	37	196	196	NUM
gujaf-14	165	38	firms	firm	NOUN
gujaf-14	165	39	using	use	VERB
gujaf-14	165	40	a	a	DET
gujaf-14	165	41	filter	filter	NOUN
gujaf-14	165	42	criteria	criterion	NOUN
gujaf-14	165	43	to	to	PART
gujaf-14	165	44	eliminate	eliminate	VERB
gujaf-14	165	45	financial	financial	ADJ
gujaf-14	165	46	service	service	NOUN
gujaf-14	165	47	firms	firm	NOUN
gujaf-14	165	48	and	and	CCONJ
gujaf-14	165	49	firms	firm	NOUN
gujaf-14	165	50	without	without	ADP
gujaf-14	165	51	complete	complete	ADJ
gujaf-14	165	52	data	datum	NOUN
gujaf-14	165	53	.	.	PUNCT
gujaf-14	166	1	board	board	NOUN
gujaf-14	166	2	composition	composition	NOUN
gujaf-14	166	3	as	as	SCONJ
gujaf-14	166	4	the	the	DET
gujaf-14	166	5	independent	independent	ADJ
gujaf-14	166	6	variable	variable	NOUN
gujaf-14	166	7	of	of	ADP
gujaf-14	166	8	the	the	DET
gujaf-14	166	9	study	study	NOUN
gujaf-14	166	10	was	be	AUX
gujaf-14	166	11	proxied	proxie	VERB
gujaf-14	166	12	by	by	ADP
gujaf-14	166	13	board	board	NOUN
gujaf-14	166	14	independence	independence	NOUN
gujaf-14	166	15	,	,	PUNCT
gujaf-14	166	16	ceo	ceo	NOUN
gujaf-14	166	17	duality	duality	NOUN
gujaf-14	166	18	and	and	CCONJ
gujaf-14	166	19	percentage	percentage	NOUN
gujaf-14	166	20	of	of	ADP
gujaf-14	166	21	block	block	NOUN
gujaf-14	166	22	ownership	ownership	NOUN
gujaf-14	166	23	while	while	SCONJ
gujaf-14	166	24	the	the	DET
gujaf-14	166	25	dependent	dependent	ADJ
gujaf-14	166	26	variable	variable	NOUN
gujaf-14	166	27	of	of	ADP
gujaf-14	166	28	the	the	DET
gujaf-14	166	29	study	study	NOUN
gujaf-14	166	30	earnings	earning	NOUN
gujaf-14	166	31	management	management	NOUN
gujaf-14	166	32	was	be	AUX
gujaf-14	166	33	proxied	proxie	VERB
gujaf-14	166	34	by	by	ADP
gujaf-14	166	35	modified	modify	VERB
gujaf-14	166	36	jones	jones	NOUN
gujaf-14	166	37	(	(	PUNCT
gujaf-14	166	38	1995	1995	NUM
gujaf-14	166	39	)	)	PUNCT
gujaf-14	166	40	model	model	NOUN
gujaf-14	166	41	.	.	PUNCT
gujaf-14	167	1	secondary	secondary	ADJ
gujaf-14	167	2	data	datum	NOUN
gujaf-14	167	3	was	be	AUX
gujaf-14	167	4	collected	collect	VERB
gujaf-14	167	5	from	from	ADP
gujaf-14	167	6	annual	annual	ADJ
gujaf-14	167	7	reports	report	NOUN
gujaf-14	167	8	and	and	CCONJ
gujaf-14	167	9	accounts	account	NOUN
gujaf-14	167	10	of	of	ADP
gujaf-14	167	11	the	the	DET
gujaf-14	167	12	sample	sample	NOUN
gujaf-14	167	13	firms	firm	NOUN
gujaf-14	167	14	and	and	CCONJ
gujaf-14	167	15	analysed	analyse	VERB
gujaf-14	167	16	using	use	VERB
gujaf-14	167	17	the	the	DET
gujaf-14	167	18	regression	regression	NOUN
gujaf-14	167	19	as	as	ADP
gujaf-14	167	20	a	a	DET
gujaf-14	167	21	statistical	statistical	ADJ
gujaf-14	167	22	tool	tool	NOUN
gujaf-14	167	23	of	of	ADP
gujaf-14	167	24	analysis	analysis	NOUN
gujaf-14	167	25	and	and	CCONJ
gujaf-14	167	26	found	find	VERB
gujaf-14	167	27	a	a	DET
gujaf-14	167	28	negative	negative	ADJ
gujaf-14	167	29	and	and	CCONJ
gujaf-14	167	30	significant	significant	ADJ
gujaf-14	167	31	association	association	NOUN
gujaf-14	167	32	between	between	ADP
gujaf-14	167	33	board	board	NOUN
gujaf-14	167	34	independence	independence	NOUN
gujaf-14	167	35	and	and	CCONJ
gujaf-14	167	36	gujaf	gujaf	NOUN
gujaf-14	167	37	:	:	PUNCT
gujaf-14	167	38	gusau	gusau	PROPN
gujaf-14	167	39	journal	journal	NOUN
gujaf-14	167	40	of	of	ADP
gujaf-14	167	41	accounting	accounting	NOUN
gujaf-14	167	42	and	and	CCONJ
gujaf-14	167	43	finance	finance	NOUN
gujaf-14	167	44	,	,	PUNCT
gujaf-14	167	45	vol	vol	NOUN
gujaf-14	167	46	.	.	PUNCT
gujaf-14	168	1	i	i	PRON
gujaf-14	168	2	,	,	PUNCT
gujaf-14	168	3	issue	issue	NOUN
gujaf-14	168	4	1	1	NUM
gujaf-14	168	5	,	,	PUNCT
gujaf-14	168	6	april	april	PROPN
gujaf-14	168	7	,	,	PUNCT
gujaf-14	168	8	2020	2020	NUM
gujaf-14	168	9	issn	issn	VERB
gujaf-14	168	10	2756	2756	NUM
gujaf-14	168	11	-	-	PUNCT
gujaf-14	168	12	665x	665x	NOUN
gujaf-14	168	13	13	13	NUM
gujaf-14	168	14	earnings	earning	NOUN
gujaf-14	168	15	management	management	NOUN
gujaf-14	168	16	.	.	PUNCT
gujaf-14	169	1	the	the	DET
gujaf-14	169	2	study	study	NOUN
gujaf-14	169	3	did	do	AUX
gujaf-14	169	4	not	not	PART
gujaf-14	169	5	validate	validate	VERB
gujaf-14	169	6	any	any	DET
gujaf-14	169	7	theory	theory	NOUN
gujaf-14	169	8	and	and	CCONJ
gujaf-14	169	9	it	it	PRON
gujaf-14	169	10	excluded	exclude	VERB
gujaf-14	169	11	financial	financial	ADJ
gujaf-14	169	12	service	service	NOUN
gujaf-14	169	13	firms	firm	NOUN
gujaf-14	169	14	.	.	PUNCT
gujaf-14	170	1	in	in	ADP
gujaf-14	170	2	addition	addition	NOUN
gujaf-14	170	3	,	,	PUNCT
gujaf-14	170	4	hassan	hassan	PROPN
gujaf-14	170	5	and	and	CCONJ
gujaf-14	170	6	ibrahim	ibrahim	PROPN
gujaf-14	170	7	(	(	PUNCT
gujaf-14	170	8	2014	2014	NUM
gujaf-14	170	9	)	)	PUNCT
gujaf-14	170	10	examined	examine	VERB
gujaf-14	170	11	the	the	DET
gujaf-14	170	12	governance	governance	NOUN
gujaf-14	170	13	attributes	attribute	NOUN
gujaf-14	170	14	and	and	CCONJ
gujaf-14	170	15	real	real	ADJ
gujaf-14	170	16	activities	activity	NOUN
gujaf-14	170	17	manipulation	manipulation	NOUN
gujaf-14	170	18	of	of	ADP
gujaf-14	170	19	listed	list	VERB
gujaf-14	170	20	manufacturing	manufacturing	NOUN
gujaf-14	170	21	firms	firm	NOUN
gujaf-14	170	22	in	in	ADP
gujaf-14	170	23	nigeria	nigeria	PROPN
gujaf-14	170	24	for	for	ADP
gujaf-14	170	25	the	the	DET
gujaf-14	170	26	period	period	NOUN
gujaf-14	170	27	of	of	ADP
gujaf-14	170	28	2007	2007	NUM
gujaf-14	170	29	-	-	SYM
gujaf-14	170	30	2012	2012	NUM
gujaf-14	170	31	by	by	ADP
gujaf-14	170	32	taken	take	VERB
gujaf-14	170	33	a	a	DET
gujaf-14	170	34	sample	sample	NOUN
gujaf-14	170	35	of	of	ADP
gujaf-14	170	36	20	20	NUM
gujaf-14	170	37	firms	firm	NOUN
gujaf-14	170	38	using	use	VERB
gujaf-14	170	39	filter	filter	NOUN
gujaf-14	170	40	criteria	criterion	NOUN
gujaf-14	170	41	.	.	PUNCT
gujaf-14	171	1	governance	governance	NOUN
gujaf-14	171	2	attributes	attribute	NOUN
gujaf-14	171	3	as	as	SCONJ
gujaf-14	171	4	the	the	DET
gujaf-14	171	5	independent	independent	ADJ
gujaf-14	171	6	variable	variable	NOUN
gujaf-14	171	7	of	of	ADP
gujaf-14	171	8	the	the	DET
gujaf-14	171	9	study	study	NOUN
gujaf-14	171	10	was	be	AUX
gujaf-14	171	11	measured	measure	VERB
gujaf-14	171	12	by	by	ADP
gujaf-14	171	13	inside	inside	ADJ
gujaf-14	171	14	directors	director	NOUN
gujaf-14	171	15	,	,	PUNCT
gujaf-14	171	16	outside	outside	ADJ
gujaf-14	171	17	directors	director	NOUN
gujaf-14	171	18	,	,	PUNCT
gujaf-14	171	19	gray	gray	ADJ
gujaf-14	171	20	directors	director	NOUN
gujaf-14	171	21	,	,	PUNCT
gujaf-14	171	22	women	woman	NOUN
gujaf-14	171	23	directors	director	NOUN
gujaf-14	171	24	,	,	PUNCT
gujaf-14	171	25	audit	audit	NOUN
gujaf-14	171	26	committee	committee	NOUN
gujaf-14	171	27	independence	independence	NOUN
gujaf-14	171	28	,	,	PUNCT
gujaf-14	171	29	audit	audit	NOUN
gujaf-14	171	30	committee	committee	NOUN
gujaf-14	171	31	financial	financial	ADJ
gujaf-14	171	32	literacy	literacy	NOUN
gujaf-14	171	33	,	,	PUNCT
gujaf-14	171	34	audit	audit	NOUN
gujaf-14	171	35	committee	committee	NOUN
gujaf-14	171	36	meeting	meeting	NOUN
gujaf-14	171	37	,	,	PUNCT
gujaf-14	171	38	audit	audit	NOUN
gujaf-14	171	39	committee	committee	NOUN
gujaf-14	171	40	size	size	NOUN
gujaf-14	171	41	while	while	SCONJ
gujaf-14	171	42	real	real	ADJ
gujaf-14	171	43	activities	activity	NOUN
gujaf-14	171	44	manipulation	manipulation	NOUN
gujaf-14	171	45	as	as	SCONJ
gujaf-14	171	46	the	the	DET
gujaf-14	171	47	dependent	dependent	ADJ
gujaf-14	171	48	variable	variable	NOUN
gujaf-14	171	49	of	of	ADP
gujaf-14	171	50	the	the	DET
gujaf-14	171	51	study	study	NOUN
gujaf-14	171	52	was	be	AUX
gujaf-14	171	53	proxied	proxie	VERB
gujaf-14	171	54	by	by	ADP
gujaf-14	171	55	roychowdhury	roychowdhury	NOUN
gujaf-14	171	56	(	(	PUNCT
gujaf-14	171	57	2006	2006	NUM
gujaf-14	171	58	)	)	PUNCT
gujaf-14	171	59	model	model	NOUN
gujaf-14	171	60	of	of	ADP
gujaf-14	171	61	abnormal	abnormal	ADJ
gujaf-14	171	62	cash	cash	NOUN
gujaf-14	171	63	flow	flow	NOUN
gujaf-14	171	64	.	.	PUNCT
gujaf-14	172	1	the	the	DET
gujaf-14	172	2	study	study	NOUN
gujaf-14	172	3	adopted	adopt	VERB
gujaf-14	172	4	opportunistic	opportunistic	ADJ
gujaf-14	172	5	theory	theory	NOUN
gujaf-14	172	6	to	to	PART
gujaf-14	172	7	underpin	underpin	VERB
gujaf-14	172	8	the	the	DET
gujaf-14	172	9	findings	finding	NOUN
gujaf-14	172	10	of	of	ADP
gujaf-14	172	11	the	the	DET
gujaf-14	172	12	study	study	NOUN
gujaf-14	172	13	.	.	PUNCT
gujaf-14	173	1	the	the	DET
gujaf-14	173	2	study	study	NOUN
gujaf-14	173	3	adopted	adopt	VERB
gujaf-14	173	4	correlation	correlation	NOUN
gujaf-14	173	5	and	and	CCONJ
gujaf-14	173	6	expo	expo	ADJ
gujaf-14	173	7	-	-	PUNCT
gujaf-14	173	8	factor	factor	NOUN
gujaf-14	173	9	research	research	NOUN
gujaf-14	173	10	design	design	NOUN
gujaf-14	173	11	and	and	CCONJ
gujaf-14	173	12	secondary	secondary	ADJ
gujaf-14	173	13	data	datum	NOUN
gujaf-14	173	14	was	be	AUX
gujaf-14	173	15	collected	collect	VERB
gujaf-14	173	16	from	from	ADP
gujaf-14	173	17	the	the	DET
gujaf-14	173	18	annual	annual	ADJ
gujaf-14	173	19	reports	report	NOUN
gujaf-14	173	20	and	and	CCONJ
gujaf-14	173	21	accounts	account	NOUN
gujaf-14	173	22	of	of	ADP
gujaf-14	173	23	the	the	DET
gujaf-14	173	24	sample	sample	NOUN
gujaf-14	173	25	firms	firm	NOUN
gujaf-14	173	26	and	and	CCONJ
gujaf-14	173	27	analysed	analyse	VERB
gujaf-14	173	28	using	use	VERB
gujaf-14	173	29	ordinary	ordinary	ADJ
gujaf-14	173	30	least	least	ADJ
gujaf-14	173	31	square	square	ADJ
gujaf-14	173	32	regression	regression	NOUN
gujaf-14	173	33	as	as	ADP
gujaf-14	173	34	a	a	DET
gujaf-14	173	35	statistical	statistical	ADJ
gujaf-14	173	36	technique	technique	NOUN
gujaf-14	173	37	of	of	ADP
gujaf-14	173	38	analysis	analysis	NOUN
gujaf-14	173	39	with	with	ADP
gujaf-14	173	40	spss	spss	PROPN
gujaf-14	173	41	as	as	ADP
gujaf-14	173	42	a	a	DET
gujaf-14	173	43	tool	tool	NOUN
gujaf-14	173	44	of	of	ADP
gujaf-14	173	45	analysis	analysis	NOUN
gujaf-14	173	46	.	.	PUNCT
gujaf-14	174	1	the	the	DET
gujaf-14	174	2	study	study	NOUN
gujaf-14	174	3	found	find	VERB
gujaf-14	174	4	that	that	SCONJ
gujaf-14	174	5	outside	outside	ADJ
gujaf-14	174	6	directors	director	NOUN
gujaf-14	174	7	and	and	CCONJ
gujaf-14	174	8	gray	gray	ADJ
gujaf-14	174	9	directors	director	NOUN
gujaf-14	174	10	are	be	AUX
gujaf-14	174	11	negatively	negatively	ADV
gujaf-14	174	12	associated	associate	VERB
gujaf-14	174	13	with	with	ADP
gujaf-14	174	14	earnings	earning	NOUN
gujaf-14	174	15	management	management	NOUN
gujaf-14	174	16	,	,	PUNCT
gujaf-14	174	17	which	which	PRON
gujaf-14	174	18	implies	imply	VERB
gujaf-14	174	19	that	that	SCONJ
gujaf-14	174	20	,	,	PUNCT
gujaf-14	174	21	managers	manager	NOUN
gujaf-14	174	22	’	'	PUNCT
gujaf-14	174	23	opportunistic	opportunistic	ADJ
gujaf-14	174	24	manipulative	manipulative	ADJ
gujaf-14	174	25	accounting	accounting	NOUN
gujaf-14	174	26	can	can	AUX
gujaf-14	174	27	be	be	AUX
gujaf-14	174	28	constrained	constrain	VERB
gujaf-14	174	29	or	or	CCONJ
gujaf-14	174	30	deter	deter	VERB
gujaf-14	174	31	by	by	ADP
gujaf-14	174	32	them	they	PRON
gujaf-14	174	33	.	.	PUNCT
gujaf-14	175	1	the	the	DET
gujaf-14	175	2	study	study	NOUN
gujaf-14	175	3	does	do	AUX
gujaf-14	175	4	not	not	PART
gujaf-14	175	5	include	include	VERB
gujaf-14	175	6	financial	financial	ADJ
gujaf-14	175	7	service	service	NOUN
gujaf-14	175	8	firms	firm	NOUN
gujaf-14	175	9	.	.	PUNCT
gujaf-14	176	1	addressing	address	VERB
gujaf-14	176	2	the	the	DET
gujaf-14	176	3	preposition	preposition	NOUN
gujaf-14	176	4	of	of	ADP
gujaf-14	176	5	agency	agency	NOUN
gujaf-14	176	6	theory	theory	NOUN
gujaf-14	176	7	,	,	PUNCT
gujaf-14	176	8	the	the	DET
gujaf-14	176	9	concept	concept	NOUN
gujaf-14	176	10	of	of	ADP
gujaf-14	176	11	agency	agency	NOUN
gujaf-14	176	12	theory	theory	NOUN
gujaf-14	176	13	was	be	AUX
gujaf-14	176	14	early	early	ADV
gujaf-14	176	15	used	use	VERB
gujaf-14	176	16	by	by	ADP
gujaf-14	176	17	jensen	jensen	PROPN
gujaf-14	176	18	and	and	CCONJ
gujaf-14	176	19	mecklin	mecklin	PROPN
gujaf-14	176	20	(	(	PUNCT
gujaf-14	176	21	1976	1976	NUM
gujaf-14	176	22	)	)	PUNCT
gujaf-14	176	23	.	.	PUNCT
gujaf-14	177	1	they	they	PRON
gujaf-14	177	2	apply	apply	VERB
gujaf-14	177	3	the	the	DET
gujaf-14	177	4	concept	concept	NOUN
gujaf-14	177	5	of	of	ADP
gujaf-14	177	6	agency	agency	NOUN
gujaf-14	177	7	to	to	PART
gujaf-14	177	8	elaborate	elaborate	VERB
gujaf-14	177	9	the	the	DET
gujaf-14	177	10	issues	issue	NOUN
gujaf-14	177	11	associated	associate	VERB
gujaf-14	177	12	with	with	ADP
gujaf-14	177	13	the	the	DET
gujaf-14	177	14	separation	separation	NOUN
gujaf-14	177	15	of	of	ADP
gujaf-14	177	16	principal	principal	NOUN
gujaf-14	177	17	and	and	CCONJ
gujaf-14	177	18	agent	agent	NOUN
gujaf-14	177	19	in	in	ADP
gujaf-14	177	20	a	a	DET
gujaf-14	177	21	large	large	ADJ
gujaf-14	177	22	corporation	corporation	NOUN
gujaf-14	177	23	,	,	PUNCT
gujaf-14	177	24	in	in	ADP
gujaf-14	177	25	line	line	NOUN
gujaf-14	177	26	with	with	ADP
gujaf-14	177	27	berle	berle	PROPN
gujaf-14	177	28	and	and	CCONJ
gujaf-14	177	29	means	mean	NOUN
gujaf-14	177	30	(	(	PUNCT
gujaf-14	177	31	1932	1932	NUM
gujaf-14	177	32	)	)	PUNCT
gujaf-14	177	33	propositions	proposition	NOUN
gujaf-14	177	34	.	.	PUNCT
gujaf-14	178	1	the	the	DET
gujaf-14	178	2	issue	issue	NOUN
gujaf-14	178	3	in	in	ADP
gujaf-14	178	4	agency	agency	NOUN
gujaf-14	178	5	theory	theory	NOUN
gujaf-14	178	6	is	be	AUX
gujaf-14	178	7	conflicts	conflict	NOUN
gujaf-14	178	8	of	of	ADP
gujaf-14	178	9	interest	interest	NOUN
gujaf-14	178	10	that	that	PRON
gujaf-14	178	11	arise	arise	VERB
gujaf-14	178	12	between	between	ADP
gujaf-14	178	13	principal	principal	NOUN
gujaf-14	178	14	and	and	CCONJ
gujaf-14	178	15	agent	agent	NOUN
gujaf-14	178	16	.	.	PUNCT
gujaf-14	179	1	the	the	DET
gujaf-14	179	2	shareholders	shareholder	NOUN
gujaf-14	179	3	delegate	delegate	NOUN
gujaf-14	179	4	decision	decision	NOUN
gujaf-14	179	5	making	make	VERB
gujaf-14	179	6	power	power	NOUN
gujaf-14	179	7	to	to	ADP
gujaf-14	179	8	the	the	DET
gujaf-14	179	9	managers	manager	NOUN
gujaf-14	179	10	who	who	PRON
gujaf-14	179	11	execute	execute	VERB
gujaf-14	179	12	duties	duty	NOUN
gujaf-14	179	13	on	on	ADP
gujaf-14	179	14	their	their	PRON
gujaf-14	179	15	behalf	behalf	NOUN
gujaf-14	179	16	(	(	PUNCT
gujaf-14	179	17	jensen	jensen	PROPN
gujaf-14	179	18	&	&	CCONJ
gujaf-14	179	19	meckling	meckling	PROPN
gujaf-14	179	20	,	,	PUNCT
gujaf-14	179	21	1976	1976	NUM
gujaf-14	179	22	)	)	PUNCT
gujaf-14	179	23	.	.	PUNCT
gujaf-14	180	1	conflicts	conflict	NOUN
gujaf-14	180	2	of	of	ADP
gujaf-14	180	3	interest	interest	NOUN
gujaf-14	180	4	give	give	VERB
gujaf-14	180	5	birth	birth	NOUN
gujaf-14	180	6	to	to	ADP
gujaf-14	180	7	information	information	NOUN
gujaf-14	180	8	asymmetry	asymmetry	NOUN
gujaf-14	180	9	between	between	ADP
gujaf-14	180	10	the	the	DET
gujaf-14	180	11	principal	principal	NOUN
gujaf-14	180	12	and	and	CCONJ
gujaf-14	180	13	the	the	DET
gujaf-14	180	14	agent	agent	NOUN
gujaf-14	180	15	.	.	PUNCT
gujaf-14	181	1	an	an	DET
gujaf-14	181	2	agent	agent	NOUN
gujaf-14	181	3	is	be	AUX
gujaf-14	181	4	expected	expect	VERB
gujaf-14	181	5	to	to	PART
gujaf-14	181	6	act	act	VERB
gujaf-14	181	7	in	in	ADP
gujaf-14	181	8	the	the	DET
gujaf-14	181	9	best	good	ADJ
gujaf-14	181	10	interest	interest	NOUN
gujaf-14	181	11	of	of	ADP
gujaf-14	181	12	the	the	DET
gujaf-14	181	13	principal	principal	NOUN
gujaf-14	181	14	through	through	ADP
gujaf-14	181	15	their	their	PRON
gujaf-14	181	16	actions	action	NOUN
gujaf-14	181	17	and	and	CCONJ
gujaf-14	181	18	decisions	decision	NOUN
gujaf-14	181	19	.	.	PUNCT
gujaf-14	182	1	therefore	therefore	ADV
gujaf-14	182	2	,	,	PUNCT
gujaf-14	182	3	monitoring	monitoring	NOUN
gujaf-14	182	4	and	and	CCONJ
gujaf-14	182	5	agency	agency	NOUN
gujaf-14	182	6	theory	theory	NOUN
gujaf-14	182	7	was	be	AUX
gujaf-14	182	8	used	use	VERB
gujaf-14	182	9	to	to	PART
gujaf-14	182	10	anchored	anchor	VERB
gujaf-14	182	11	audit	audit	NOUN
gujaf-14	182	12	quality	quality	NOUN
gujaf-14	182	13	proxied	proxie	VERB
gujaf-14	182	14	by	by	ADP
gujaf-14	182	15	audit	audit	NOUN
gujaf-14	182	16	firm	firm	ADJ
gujaf-14	182	17	size	size	NOUN
gujaf-14	182	18	,	,	PUNCT
gujaf-14	182	19	audit	audit	NOUN
gujaf-14	182	20	firm	firm	ADJ
gujaf-14	182	21	independence	independence	NOUN
gujaf-14	182	22	audit	audit	NOUN
gujaf-14	182	23	firm	firm	ADJ
gujaf-14	182	24	tenure	tenure	NOUN
gujaf-14	182	25	,	,	PUNCT
gujaf-14	182	26	managerial	managerial	ADJ
gujaf-14	182	27	ownership	ownership	NOUN
gujaf-14	182	28	and	and	CCONJ
gujaf-14	182	29	board	board	NOUN
gujaf-14	182	30	independence	independence	NOUN
gujaf-14	182	31	against	against	ADP
gujaf-14	182	32	earnings	earning	NOUN
gujaf-14	182	33	management	management	NOUN
gujaf-14	182	34	of	of	ADP
gujaf-14	182	35	quoted	quote	VERB
gujaf-14	182	36	deposit	deposit	NOUN
gujaf-14	182	37	money	money	NOUN
gujaf-14	182	38	banks	bank	NOUN
gujaf-14	182	39	in	in	ADP
gujaf-14	182	40	nigeria	nigeria	PROPN
gujaf-14	182	41	.	.	PUNCT
gujaf-14	183	1	3	3	X
gujaf-14	183	2	.	.	X
gujaf-14	183	3	methodology	methodology	NOUN
gujaf-14	183	4	and	and	CCONJ
gujaf-14	183	5	variable	variable	ADJ
gujaf-14	183	6	measurement	measurement	NOUN
gujaf-14	183	7	this	this	DET
gujaf-14	183	8	study	study	NOUN
gujaf-14	183	9	examines	examine	VERB
gujaf-14	183	10	impact	impact	NOUN
gujaf-14	183	11	of	of	ADP
gujaf-14	183	12	audit	audit	NOUN
gujaf-14	183	13	quality	quality	NOUN
gujaf-14	183	14	,	,	PUNCT
gujaf-14	183	15	governance	governance	NOUN
gujaf-14	183	16	mechanism	mechanism	NOUN
gujaf-14	183	17	on	on	ADP
gujaf-14	183	18	earnings	earning	NOUN
gujaf-14	183	19	management	management	NOUN
gujaf-14	183	20	of	of	ADP
gujaf-14	183	21	quoted	quote	VERB
gujaf-14	183	22	deposit	deposit	NOUN
gujaf-14	183	23	money	money	NOUN
gujaf-14	183	24	banks	bank	NOUN
gujaf-14	183	25	in	in	ADP
gujaf-14	183	26	nigeria	nigeria	PROPN
gujaf-14	183	27	for	for	ADP
gujaf-14	183	28	the	the	DET
gujaf-14	183	29	periods	period	NOUN
gujaf-14	183	30	of	of	ADP
gujaf-14	183	31	eleven	eleven	NUM
gujaf-14	183	32	(	(	PUNCT
gujaf-14	183	33	11	11	NUM
gujaf-14	183	34	)	)	PUNCT
gujaf-14	183	35	years	year	NOUN
gujaf-14	183	36	from	from	ADP
gujaf-14	183	37	2009	2009	NUM
gujaf-14	183	38	-	-	SYM
gujaf-14	183	39	2019	2019	NUM
gujaf-14	183	40	,	,	PUNCT
gujaf-14	183	41	the	the	DET
gujaf-14	183	42	base	base	NOUN
gujaf-14	183	43	of	of	ADP
gujaf-14	183	44	choosing	choose	VERB
gujaf-14	183	45	this	this	DET
gujaf-14	183	46	period	period	NOUN
gujaf-14	183	47	is	be	AUX
gujaf-14	183	48	in	in	ADP
gujaf-14	183	49	line	line	NOUN
gujaf-14	183	50	for	for	ADP
gujaf-14	183	51	the	the	DET
gujaf-14	183	52	world	world	NOUN
gujaf-14	183	53	gujaf	gujaf	NOUN
gujaf-14	183	54	:	:	PUNCT
gujaf-14	183	55	gusau	gusau	PROPN
gujaf-14	183	56	journal	journal	NOUN
gujaf-14	183	57	of	of	ADP
gujaf-14	183	58	accounting	accounting	NOUN
gujaf-14	183	59	and	and	CCONJ
gujaf-14	183	60	finance	finance	NOUN
gujaf-14	183	61	,	,	PUNCT
gujaf-14	183	62	vol	vol	NOUN
gujaf-14	183	63	.	.	PUNCT
gujaf-14	184	1	i	i	PRON
gujaf-14	184	2	,	,	PUNCT
gujaf-14	184	3	issue	issue	NOUN
gujaf-14	184	4	1	1	NUM
gujaf-14	184	5	,	,	PUNCT
gujaf-14	184	6	april	april	PROPN
gujaf-14	184	7	,	,	PUNCT
gujaf-14	184	8	2020	2020	NUM
gujaf-14	184	9	issn	issn	VERB
gujaf-14	184	10	2756	2756	NUM
gujaf-14	184	11	-	-	PUNCT
gujaf-14	184	12	665x	665x	NOUN
gujaf-14	184	13	14	14	NUM
gujaf-14	184	14	financial	financial	ADJ
gujaf-14	184	15	predicament	predicament	NOUN
gujaf-14	184	16	in	in	ADP
gujaf-14	184	17	2009	2009	NUM
gujaf-14	184	18	and	and	CCONJ
gujaf-14	184	19	numerous	numerous	ADJ
gujaf-14	184	20	financial	financial	ADJ
gujaf-14	184	21	predicaments	predicament	NOUN
gujaf-14	184	22	in	in	ADP
gujaf-14	184	23	nigeria	nigeria	PRON
gujaf-14	184	24	between	between	ADP
gujaf-14	184	25	this	this	DET
gujaf-14	184	26	period	period	NOUN
gujaf-14	184	27	which	which	PRON
gujaf-14	184	28	has	have	AUX
gujaf-14	184	29	coxswained	coxswaine	VERB
gujaf-14	184	30	to	to	ADP
gujaf-14	184	31	the	the	DET
gujaf-14	184	32	noise	noise	NOUN
gujaf-14	184	33	for	for	ADP
gujaf-14	184	34	the	the	DET
gujaf-14	184	35	quality	quality	NOUN
gujaf-14	184	36	of	of	ADP
gujaf-14	184	37	earnings	earning	NOUN
gujaf-14	184	38	amongst	amongst	ADP
gujaf-14	184	39	listed	list	VERB
gujaf-14	184	40	dmbs	dmb	NOUN
gujaf-14	184	41	in	in	ADP
gujaf-14	184	42	nigeria	nigeria	PROPN
gujaf-14	184	43	.	.	PUNCT
gujaf-14	185	1	the	the	DET
gujaf-14	185	2	correlational	correlational	ADJ
gujaf-14	185	3	and	and	CCONJ
gujaf-14	185	4	ex	ex	ADJ
gujaf-14	185	5	-	-	ADJ
gujaf-14	185	6	post	post	ADJ
gujaf-14	185	7	factor	factor	NOUN
gujaf-14	185	8	approach	approach	NOUN
gujaf-14	185	9	was	be	AUX
gujaf-14	185	10	employed	employ	VERB
gujaf-14	185	11	,	,	PUNCT
gujaf-14	185	12	the	the	DET
gujaf-14	185	13	approach	approach	NOUN
gujaf-14	185	14	is	be	AUX
gujaf-14	185	15	suitable	suitable	ADJ
gujaf-14	185	16	because	because	SCONJ
gujaf-14	185	17	it	it	PRON
gujaf-14	185	18	aids	aid	VERB
gujaf-14	185	19	in	in	ADP
gujaf-14	185	20	explaining	explain	VERB
gujaf-14	185	21	the	the	DET
gujaf-14	185	22	effect	effect	NOUN
gujaf-14	185	23	of	of	ADP
gujaf-14	185	24	audit	audit	NOUN
gujaf-14	185	25	quality	quality	NOUN
gujaf-14	185	26	,	,	PUNCT
gujaf-14	185	27	governance	governance	NOUN
gujaf-14	185	28	mechanisms	mechanism	NOUN
gujaf-14	185	29	on	on	ADP
gujaf-14	185	30	earnings	earning	NOUN
gujaf-14	185	31	management	management	NOUN
gujaf-14	185	32	of	of	ADP
gujaf-14	185	33	the	the	DET
gujaf-14	185	34	sampled	sample	VERB
gujaf-14	185	35	banks	bank	NOUN
gujaf-14	185	36	.	.	PUNCT
gujaf-14	186	1	the	the	DET
gujaf-14	186	2	data	data	NOUN
gujaf-14	186	3	is	be	AUX
gujaf-14	186	4	from	from	ADP
gujaf-14	186	5	secondary	secondary	ADJ
gujaf-14	186	6	source	source	NOUN
gujaf-14	186	7	through	through	ADP
gujaf-14	186	8	audited	audit	VERB
gujaf-14	186	9	reports	report	NOUN
gujaf-14	186	10	and	and	CCONJ
gujaf-14	186	11	accounts	account	NOUN
gujaf-14	186	12	as	as	ADP
gujaf-14	186	13	a	a	DET
gujaf-14	186	14	method	method	NOUN
gujaf-14	186	15	of	of	ADP
gujaf-14	186	16	data	datum	NOUN
gujaf-14	186	17	collection	collection	NOUN
gujaf-14	186	18	.	.	PUNCT
gujaf-14	187	1	a	a	DET
gujaf-14	187	2	total	total	NOUN
gujaf-14	187	3	of	of	ADP
gujaf-14	187	4	fourteen	fourteen	NUM
gujaf-14	187	5	(	(	PUNCT
gujaf-14	187	6	14	14	NUM
gujaf-14	187	7	)	)	PUNCT
gujaf-14	187	8	banks	bank	NOUN
gujaf-14	187	9	out	out	ADP
gujaf-14	187	10	of	of	ADP
gujaf-14	187	11	the	the	DET
gujaf-14	187	12	fifteen	fifteen	NUM
gujaf-14	187	13	(	(	PUNCT
gujaf-14	187	14	15	15	NUM
gujaf-14	187	15	)	)	PUNCT
gujaf-14	187	16	quoted	quote	VERB
gujaf-14	187	17	was	be	AUX
gujaf-14	187	18	used	use	VERB
gujaf-14	187	19	as	as	ADP
gujaf-14	187	20	a	a	DET
gujaf-14	187	21	result	result	NOUN
gujaf-14	187	22	of	of	ADP
gujaf-14	187	23	unavailability	unavailability	NOUN
gujaf-14	187	24	.	.	PUNCT
gujaf-14	188	1	the	the	DET
gujaf-14	188	2	panel	panel	NOUN
gujaf-14	188	3	multiple	multiple	ADJ
gujaf-14	188	4	regression	regression	NOUN
gujaf-14	188	5	technique	technique	NOUN
gujaf-14	188	6	was	be	AUX
gujaf-14	188	7	used	use	VERB
gujaf-14	188	8	as	as	ADP
gujaf-14	188	9	techniques	technique	NOUN
gujaf-14	188	10	of	of	ADP
gujaf-14	188	11	data	datum	NOUN
gujaf-14	188	12	analysis	analysis	NOUN
gujaf-14	188	13	as	as	SCONJ
gujaf-14	188	14	it	it	PRON
gujaf-14	188	15	was	be	AUX
gujaf-14	188	16	found	find	VERB
gujaf-14	188	17	suitable	suitable	ADJ
gujaf-14	188	18	for	for	ADP
gujaf-14	188	19	the	the	DET
gujaf-14	188	20	analysis	analysis	NOUN
gujaf-14	188	21	.	.	PUNCT
gujaf-14	189	1	llpit	llpit	PROPN
gujaf-14	189	2	=	=	SYM
gujaf-14	189	3	αit	αit	NOUN
gujaf-14	189	4	+	+	CCONJ
gujaf-14	189	5	β1lcoit	β1lcoit	PRON
gujaf-14	189	6	+	+	CCONJ
gujaf-14	189	7	β2bbdit+	β2bbdit+	NOUN
gujaf-14	189	8	β3δnplit	β3δnplit	ADJ
gujaf-14	189	9	+	+	PROPN
gujaf-14	189	10	µ	µ	X
gujaf-14	189	11	tait	tait	PROPN
gujaf-14	189	12	tait	tait	PROPN
gujaf-14	189	13	tait	tait	PROPN
gujaf-14	189	14	tait	tait	PROPN
gujaf-14	189	15	where	where	SCONJ
gujaf-14	189	16	:	:	PUNCT
gujaf-14	189	17	llp	llp	PROPN
gujaf-14	189	18	=	=	PROPN
gujaf-14	189	19	loan	loan	NOUN
gujaf-14	189	20	loss	loss	NOUN
gujaf-14	189	21	provision	provision	NOUN
gujaf-14	189	22	lco	lco	NOUN
gujaf-14	189	23	=	=	PUNCT
gujaf-14	189	24	beginning	begin	VERB
gujaf-14	189	25	balance	balance	NOUN
gujaf-14	189	26	of	of	ADP
gujaf-14	189	27	bad	bad	ADJ
gujaf-14	189	28	and	and	CCONJ
gujaf-14	189	29	doubtful	doubtful	ADJ
gujaf-14	189	30	debt	debt	NOUN
gujaf-14	189	31	+	+	CCONJ
gujaf-14	189	32	additional	additional	ADJ
gujaf-14	189	33	provision	provision	NOUN
gujaf-14	189	34	of	of	ADP
gujaf-14	189	35	bad	bad	ADJ
gujaf-14	189	36	and	and	CCONJ
gujaf-14	189	37	doubtful	doubtful	ADJ
gujaf-14	189	38	debt	debt	NOUN
gujaf-14	189	39	–	–	PUNCT
gujaf-14	189	40	bad	bad	ADJ
gujaf-14	189	41	debt	debt	NOUN
gujaf-14	189	42	written	write	VERB
gujaf-14	189	43	off	off	ADP
gujaf-14	189	44	bbd	bbd	PROPN
gujaf-14	189	45	=	=	PUNCT
gujaf-14	189	46	beginning	begin	VERB
gujaf-14	189	47	balance	balance	NOUN
gujaf-14	189	48	of	of	ADP
gujaf-14	189	49	bad	bad	ADJ
gujaf-14	189	50	and	and	CCONJ
gujaf-14	189	51	doubtful	doubtful	ADJ
gujaf-14	189	52	debt	debt	NOUN
gujaf-14	189	53	δnpl	δnpl	NOUN
gujaf-14	189	54	=	=	PUNCT
gujaf-14	189	55	change	change	NOUN
gujaf-14	189	56	in	in	ADP
gujaf-14	189	57	nonperforming	nonperforming	ADJ
gujaf-14	189	58	loan	loan	NOUN
gujaf-14	189	59	ta	ta	X
gujaf-14	189	60	=	=	PUNCT
gujaf-14	189	61	total	total	ADJ
gujaf-14	189	62	assets	asset	NOUN
gujaf-14	189	63	α	α	NOUN
gujaf-14	189	64	=	=	PUNCT
gujaf-14	189	65	constant	constant	ADJ
gujaf-14	189	66	term	term	NOUN
gujaf-14	189	67	it	it	PRON
gujaf-14	189	68	=	=	PUNCT
gujaf-14	189	69	firm	firm	NOUN
gujaf-14	190	1	i	i	PRON
gujaf-14	190	2	at	at	ADP
gujaf-14	190	3	time	time	NOUN
gujaf-14	190	4	t	t	PROPN
gujaf-14	190	5	β1	β1	PROPN
gujaf-14	190	6	,	,	PUNCT
gujaf-14	190	7	β2	β2	NOUN
gujaf-14	190	8	,	,	PUNCT
gujaf-14	190	9	β3	β3	VERB
gujaf-14	190	10	,	,	PUNCT
gujaf-14	190	11	=	=	PUNCT
gujaf-14	190	12	the	the	DET
gujaf-14	190	13	parameters	parameter	NOUN
gujaf-14	190	14	for	for	ADP
gujaf-14	190	15	estimation	estimation	NOUN
gujaf-14	190	16	µ	µ	X
gujaf-14	190	17	=	=	NOUN
gujaf-14	190	18	error	error	NOUN
gujaf-14	190	19	term	term	NOUN
gujaf-14	190	20	therefore	therefore	ADV
gujaf-14	190	21	,	,	PUNCT
gujaf-14	190	22	the	the	DET
gujaf-14	190	23	study	study	NOUN
gujaf-14	190	24	’s	’s	PART
gujaf-14	190	25	parsimonious	parsimonious	ADJ
gujaf-14	190	26	model	model	NOUN
gujaf-14	190	27	is	be	AUX
gujaf-14	190	28	presented	present	VERB
gujaf-14	190	29	as	as	SCONJ
gujaf-14	190	30	follows	follow	VERB
gujaf-14	190	31	:	:	PUNCT
gujaf-14	191	1	emgit	emgit	PROPN
gujaf-14	191	2	=	=	SYM
gujaf-14	191	3	β0	β0	PROPN
gujaf-14	191	4	+	+	PROPN
gujaf-14	191	5	β1afsit+β2afiit+β3aftit+	β1afsit+β2afiit+β3aftit+	PROPN
gujaf-14	191	6	β4moit+	β4moit+	PRON
gujaf-14	191	7	β5bindit	β5bindit	NOUN
gujaf-14	192	1	+	+	PROPN
gujaf-14	192	2	β6fsizit	β6fsizit	PROPN
gujaf-14	193	1	+	+	NOUN
gujaf-14	193	2	εit	εit	VERB
gujaf-14	193	3	where	where	SCONJ
gujaf-14	193	4	:	:	PUNCT
gujaf-14	193	5	emg	emg	NOUN
gujaf-14	193	6	=	=	PUNCT
gujaf-14	193	7	earnings	earning	NOUN
gujaf-14	193	8	management	management	NOUN
gujaf-14	193	9	afs	afs	NOUN
gujaf-14	193	10	=	=	NOUN
gujaf-14	193	11	audit	audit	NOUN
gujaf-14	193	12	firm	firm	ADJ
gujaf-14	193	13	size	size	NOUN
gujaf-14	193	14	afi	afi	PROPN
gujaf-14	193	15	=	=	PUNCT
gujaf-14	193	16	audit	audit	NOUN
gujaf-14	193	17	firm	firm	ADJ
gujaf-14	193	18	independence	independence	NOUN
gujaf-14	193	19	aft	aft	NOUN
gujaf-14	193	20	=	=	PUNCT
gujaf-14	193	21	audit	audit	NOUN
gujaf-14	193	22	firm	firm	NOUN
gujaf-14	193	23	tenure	tenure	NOUN
gujaf-14	193	24	mo	mo	PROPN
gujaf-14	193	25	=	=	PROPN
gujaf-14	193	26	managerial	managerial	ADJ
gujaf-14	193	27	ownership	ownership	NOUN
gujaf-14	193	28	bind	bind	NOUN
gujaf-14	193	29	=	=	SYM
gujaf-14	193	30	board	board	NOUN
gujaf-14	193	31	independence	independence	NOUN
gujaf-14	193	32	gujaf	gujaf	NOUN
gujaf-14	193	33	:	:	PUNCT
gujaf-14	193	34	gusau	gusau	PROPN
gujaf-14	193	35	journal	journal	NOUN
gujaf-14	193	36	of	of	ADP
gujaf-14	193	37	accounting	accounting	NOUN
gujaf-14	193	38	and	and	CCONJ
gujaf-14	193	39	finance	finance	NOUN
gujaf-14	193	40	,	,	PUNCT
gujaf-14	193	41	vol	vol	NOUN
gujaf-14	193	42	.	.	PUNCT
gujaf-14	194	1	i	i	PRON
gujaf-14	194	2	,	,	PUNCT
gujaf-14	194	3	issue	issue	NOUN
gujaf-14	194	4	1	1	NUM
gujaf-14	194	5	,	,	PUNCT
gujaf-14	194	6	april	april	PROPN
gujaf-14	194	7	,	,	PUNCT
gujaf-14	194	8	2020	2020	NUM
gujaf-14	194	9	issn	issn	VERB
gujaf-14	194	10	2756	2756	NUM
gujaf-14	194	11	-	-	PUNCT
gujaf-14	194	12	665x	665x	NOUN
gujaf-14	194	13	15	15	NUM
gujaf-14	194	14	fsiz	fsiz	NOUN
gujaf-14	194	15	=	=	NOUN
gujaf-14	194	16	firm	firm	ADJ
gujaf-14	194	17	size	size	NOUN
gujaf-14	194	18	β0	β0	NOUN
gujaf-14	194	19	=	=	NOUN
gujaf-14	194	20	constant	constant	ADJ
gujaf-14	194	21	β1β6	β1β6	PUNCT
gujaf-14	195	1	=	=	NOUN
gujaf-14	195	2	coefficient	coefficient	NOUN
gujaf-14	195	3	of	of	ADP
gujaf-14	195	4	the	the	DET
gujaf-14	195	5	parameters	parameter	NOUN
gujaf-14	195	6	it	it	PRON
gujaf-14	195	7	=	=	SYM
gujaf-14	195	8	firm	firm	ADJ
gujaf-14	195	9	and	and	CCONJ
gujaf-14	195	10	year	year	NOUN
gujaf-14	195	11	ɛ	ɛ	PROPN
gujaf-14	195	12	=	=	NOUN
gujaf-14	195	13	error	error	NOUN
gujaf-14	195	14	term	term	NOUN
gujaf-14	195	15	the	the	DET
gujaf-14	195	16	variables	variable	NOUN
gujaf-14	195	17	of	of	ADP
gujaf-14	195	18	the	the	DET
gujaf-14	195	19	study	study	NOUN
gujaf-14	195	20	consist	consist	NOUN
gujaf-14	195	21	of	of	ADP
gujaf-14	195	22	dependent	dependent	ADJ
gujaf-14	195	23	variable	variable	NOUN
gujaf-14	195	24	which	which	PRON
gujaf-14	195	25	is	be	AUX
gujaf-14	195	26	earnings	earning	NOUN
gujaf-14	195	27	management	management	NOUN
gujaf-14	195	28	measured	measure	VERB
gujaf-14	195	29	by	by	ADP
gujaf-14	195	30	discretionary	discretionary	ADJ
gujaf-14	195	31	loan	loan	NOUN
gujaf-14	195	32	loss	loss	NOUN
gujaf-14	195	33	provision	provision	NOUN
gujaf-14	195	34	change	change	NOUN
gujaf-14	195	35	et	et	PROPN
gujaf-14	195	36	al	al	PROPN
gujaf-14	195	37	(	(	PUNCT
gujaf-14	195	38	2008	2008	NUM
gujaf-14	195	39	)	)	PUNCT
gujaf-14	195	40	model	model	NOUN
gujaf-14	195	41	.	.	PUNCT
gujaf-14	196	1	earnings	earning	NOUN
gujaf-14	196	2	management	management	NOUN
gujaf-14	196	3	(	(	PUNCT
gujaf-14	196	4	dependent	dependent	ADJ
gujaf-14	196	5	variable	variable	NOUN
gujaf-14	196	6	)	)	PUNCT
gujaf-14	196	7	earnings	earning	NOUN
gujaf-14	196	8	management	management	NOUN
gujaf-14	196	9	:	:	PUNCT
gujaf-14	196	10	measured	measure	VERB
gujaf-14	196	11	by	by	ADP
gujaf-14	196	12	absolute	absolute	ADJ
gujaf-14	196	13	values	value	NOUN
gujaf-14	196	14	of	of	ADP
gujaf-14	196	15	the	the	DET
gujaf-14	196	16	residuals	residual	NOUN
gujaf-14	196	17	(	(	PUNCT
gujaf-14	196	18	discretionary	discretionary	ADJ
gujaf-14	196	19	accruals	accrual	NOUN
gujaf-14	196	20	)	)	PUNCT
gujaf-14	196	21	using	use	VERB
gujaf-14	196	22	chang	chang	PROPN
gujaf-14	196	23	et	et	PROPN
gujaf-14	196	24	al	al	PROPN
gujaf-14	196	25	(	(	PUNCT
gujaf-14	196	26	2008	2008	NUM
gujaf-14	196	27	)	)	PUNCT
gujaf-14	196	28	model	model	NOUN
gujaf-14	196	29	of	of	ADP
gujaf-14	196	30	loan	loan	NOUN
gujaf-14	196	31	loss	loss	NOUN
gujaf-14	196	32	provision	provision	NOUN
gujaf-14	196	33	.	.	PUNCT
gujaf-14	197	1	audit	audit	NOUN
gujaf-14	197	2	firm	firm	ADJ
gujaf-14	197	3	size	size	NOUN
gujaf-14	197	4	(	(	PUNCT
gujaf-14	197	5	independent	independent	ADJ
gujaf-14	197	6	variable	variable	NOUN
gujaf-14	197	7	)	)	PUNCT
gujaf-14	197	8	is	be	AUX
gujaf-14	197	9	dichotomy	dichotomy	NOUN
gujaf-14	197	10	of	of	ADP
gujaf-14	197	11	1	1	NUM
gujaf-14	197	12	for	for	ADP
gujaf-14	197	13	big4	big4	NOUN
gujaf-14	197	14	and0	and0	VERB
gujaf-14	197	15	for	for	ADP
gujaf-14	197	16	nonbig	nonbig	NOUN
gujaf-14	197	17	4	4	NUM
gujaf-14	197	18	(	(	PUNCT
gujaf-14	197	19	okolie	okolie	NOUN
gujaf-14	197	20	,	,	PUNCT
gujaf-14	197	21	izedonmi	izedonmi	NOUN
gujaf-14	197	22	and	and	CCONJ
gujaf-14	197	23	enofe	enofe	ADJ
gujaf-14	197	24	,	,	PUNCT
gujaf-14	197	25	2013	2013	NUM
gujaf-14	197	26	)	)	PUNCT
gujaf-14	197	27	audit	audit	NOUN
gujaf-14	197	28	firm	firm	ADJ
gujaf-14	197	29	tenure	tenure	NOUN
gujaf-14	197	30	(	(	PUNCT
gujaf-14	197	31	independent	independent	ADJ
gujaf-14	197	32	variable	variable	NOUN
gujaf-14	197	33	)	)	PUNCT
gujaf-14	197	34	is	be	AUX
gujaf-14	197	35	measured	measure	VERB
gujaf-14	197	36	by	by	ADP
gujaf-14	197	37	dichotomy	dichotomy	NOUN
gujaf-14	197	38	of	of	ADP
gujaf-14	197	39	1	1	NUM
gujaf-14	197	40	for	for	ADP
gujaf-14	197	41	3years	3years	NUM
gujaf-14	197	42	and	and	CCONJ
gujaf-14	197	43	above	above	ADV
gujaf-14	197	44	and	and	CCONJ
gujaf-14	197	45	0	0	NUM
gujaf-14	197	46	otherwise	otherwise	ADV
gujaf-14	197	47	(	(	PUNCT
gujaf-14	197	48	okolie	okolie	NOUN
gujaf-14	197	49	2014	2014	NUM
gujaf-14	197	50	)	)	PUNCT
gujaf-14	197	51	audit	audit	NOUN
gujaf-14	197	52	firm	firm	ADJ
gujaf-14	197	53	independence	independence	NOUN
gujaf-14	197	54	(	(	PUNCT
gujaf-14	197	55	independent	independent	ADJ
gujaf-14	197	56	variable	variable	NOUN
gujaf-14	197	57	)	)	PUNCT
gujaf-14	197	58	is	be	AUX
gujaf-14	197	59	measured	measure	VERB
gujaf-14	197	60	by	by	ADP
gujaf-14	197	61	the	the	DET
gujaf-14	197	62	audit	audit	NOUN
gujaf-14	197	63	fees	fee	NOUN
gujaf-14	197	64	(	(	PUNCT
gujaf-14	197	65	lin	lin	PROPN
gujaf-14	197	66	&	&	CCONJ
gujaf-14	197	67	hwang	hwang	PROPN
gujaf-14	197	68	,	,	PUNCT
gujaf-14	197	69	2010	2010	NUM
gujaf-14	197	70	)	)	PUNCT
gujaf-14	197	71	managerial	managerial	ADJ
gujaf-14	197	72	ownership	ownership	NOUN
gujaf-14	197	73	(	(	PUNCT
gujaf-14	197	74	independent	independent	ADJ
gujaf-14	197	75	variable	variable	NOUN
gujaf-14	197	76	)	)	PUNCT
gujaf-14	197	77	is	be	AUX
gujaf-14	197	78	defined	define	VERB
gujaf-14	197	79	as	as	SCONJ
gujaf-14	197	80	the	the	DET
gujaf-14	197	81	%	%	NOUN
gujaf-14	197	82	of	of	ADP
gujaf-14	197	83	managerial	managerial	ADJ
gujaf-14	197	84	share	share	NOUN
gujaf-14	197	85	-	-	PUNCT
gujaf-14	197	86	holding	hold	VERB
gujaf-14	197	87	to	to	AUX
gujaf-14	197	88	total	total	ADJ
gujaf-14	197	89	shares	share	NOUN
gujaf-14	197	90	farouk	farouk	PROPN
gujaf-14	197	91	and	and	CCONJ
gujaf-14	197	92	hassan	hassan	PROPN
gujaf-14	197	93	(	(	PUNCT
gujaf-14	197	94	2014	2014	NUM
gujaf-14	197	95	)	)	PUNCT
gujaf-14	197	96	board	board	NOUN
gujaf-14	197	97	independent	independent	ADJ
gujaf-14	197	98	(	(	PUNCT
gujaf-14	197	99	independent	independent	ADJ
gujaf-14	197	100	variable	variable	NOUN
gujaf-14	197	101	)	)	PUNCT
gujaf-14	197	102	is	be	AUX
gujaf-14	197	103	measured	measure	VERB
gujaf-14	197	104	using	use	VERB
gujaf-14	197	105	measured	measure	VERB
gujaf-14	197	106	by	by	ADP
gujaf-14	197	107	the	the	DET
gujaf-14	197	108	proportion	proportion	NOUN
gujaf-14	197	109	of	of	ADP
gujaf-14	197	110	independent	independent	ADJ
gujaf-14	197	111	directors	director	NOUN
gujaf-14	197	112	on	on	ADP
gujaf-14	197	113	the	the	DET
gujaf-14	197	114	board	board	NOUN
gujaf-14	197	115	,	,	PUNCT
gujaf-14	197	116	expressed	express	VERB
gujaf-14	197	117	in	in	ADP
gujaf-14	197	118	percentage	percentage	NOUN
gujaf-14	197	119	che	che	PROPN
gujaf-14	197	120	haat	haat	X
gujaf-14	197	121	(	(	PUNCT
gujaf-14	197	122	2006	2006	NUM
gujaf-14	197	123	)	)	PUNCT
gujaf-14	197	124	;	;	PUNCT
gujaf-14	197	125	shehu	shehu	X
gujaf-14	197	126	(	(	PUNCT
gujaf-14	197	127	2011	2011	NUM
gujaf-14	197	128	)	)	PUNCT
gujaf-14	197	129	.	.	PUNCT
gujaf-14	198	1	4	4	X
gujaf-14	198	2	.	.	X
gujaf-14	198	3	the	the	DET
gujaf-14	198	4	results	result	NOUN
gujaf-14	198	5	and	and	CCONJ
gujaf-14	198	6	discussions	discussion	NOUN
gujaf-14	198	7	this	this	DET
gujaf-14	198	8	section	section	NOUN
gujaf-14	198	9	presents	present	VERB
gujaf-14	198	10	the	the	DET
gujaf-14	198	11	results	result	NOUN
gujaf-14	198	12	of	of	ADP
gujaf-14	198	13	the	the	DET
gujaf-14	198	14	empirical	empirical	ADJ
gujaf-14	198	15	study	study	NOUN
gujaf-14	198	16	.	.	PUNCT
gujaf-14	199	1	interested	interested	ADJ
gujaf-14	199	2	in	in	ADP
gujaf-14	199	3	the	the	DET
gujaf-14	199	4	presentation	presentation	NOUN
gujaf-14	199	5	,	,	PUNCT
gujaf-14	199	6	analysis	analysis	NOUN
gujaf-14	199	7	and	and	CCONJ
gujaf-14	199	8	interpretation	interpretation	NOUN
gujaf-14	199	9	of	of	ADP
gujaf-14	199	10	data	datum	NOUN
gujaf-14	199	11	collected	collect	VERB
gujaf-14	199	12	from	from	ADP
gujaf-14	199	13	secondary	secondary	ADJ
gujaf-14	199	14	sources	source	NOUN
gujaf-14	199	15	.	.	PUNCT
gujaf-14	200	1	the	the	DET
gujaf-14	200	2	section	section	NOUN
gujaf-14	200	3	provides	provide	VERB
gujaf-14	200	4	a	a	DET
gujaf-14	200	5	conclusion	conclusion	NOUN
gujaf-14	200	6	and	and	CCONJ
gujaf-14	200	7	recommendations	recommendation	NOUN
gujaf-14	200	8	of	of	ADP
gujaf-14	200	9	the	the	DET
gujaf-14	200	10	study	study	NOUN
gujaf-14	200	11	results	result	VERB
gujaf-14	200	12	.	.	PUNCT
gujaf-14	201	1	multiple	multiple	ADJ
gujaf-14	201	2	regression	regression	NOUN
gujaf-14	201	3	analysis	analysis	NOUN
gujaf-14	201	4	;	;	PUNCT
gujaf-14	201	5	specifically	specifically	ADV
gujaf-14	201	6	,	,	PUNCT
gujaf-14	201	7	the	the	DET
gujaf-14	201	8	fixed	fix	VERB
gujaf-14	201	9	regression	regression	NOUN
gujaf-14	201	10	model	model	NOUN
gujaf-14	201	11	(	(	PUNCT
gujaf-14	201	12	fem	fem	PROPN
gujaf-14	201	13	)	)	PUNCT
gujaf-14	201	14	was	be	AUX
gujaf-14	201	15	used	use	VERB
gujaf-14	201	16	to	to	PART
gujaf-14	201	17	test	test	VERB
gujaf-14	201	18	the	the	DET
gujaf-14	201	19	mentioned	mention	VERB
gujaf-14	201	20	hypotheses	hypothesis	NOUN
gujaf-14	201	21	.	.	PUNCT
gujaf-14	202	1	descriptive	descriptive	ADJ
gujaf-14	202	2	statistics	statistic	NOUN
gujaf-14	202	3	for	for	ADP
gujaf-14	202	4	each	each	PRON
gujaf-14	202	5	of	of	ADP
gujaf-14	202	6	the	the	DET
gujaf-14	202	7	variables	variable	NOUN
gujaf-14	202	8	were	be	AUX
gujaf-14	202	9	identified	identify	VERB
gujaf-14	202	10	to	to	PART
gujaf-14	202	11	indicate	indicate	VERB
gujaf-14	202	12	minimum	minimum	ADJ
gujaf-14	202	13	,	,	PUNCT
gujaf-14	202	14	maximum	maximum	ADJ
gujaf-14	202	15	,	,	PUNCT
gujaf-14	202	16	average	average	ADJ
gujaf-14	202	17	,	,	PUNCT
gujaf-14	202	18	standard	standard	ADJ
gujaf-14	202	19	deviation	deviation	NOUN
gujaf-14	202	20	.	.	PUNCT
gujaf-14	203	1	it	it	PRON
gujaf-14	203	2	helps	help	VERB
gujaf-14	203	3	readers	reader	NOUN
gujaf-14	203	4	understand	understand	VERB
gujaf-14	203	5	the	the	DET
gujaf-14	203	6	measures	measure	NOUN
gujaf-14	203	7	of	of	ADP
gujaf-14	203	8	central	central	ADJ
gujaf-14	203	9	tendency	tendency	NOUN
gujaf-14	203	10	associated	associate	VERB
gujaf-14	203	11	with	with	ADP
gujaf-14	203	12	the	the	DET
gujaf-14	203	13	study	study	NOUN
gujaf-14	203	14	variables	variable	NOUN
gujaf-14	203	15	.	.	PUNCT
gujaf-14	204	1	table	table	NOUN
gujaf-14	204	2	1	1	NUM
gujaf-14	204	3	:	:	PUNCT
gujaf-14	204	4	descriptive	descriptive	ADJ
gujaf-14	204	5	statistics	statistic	NOUN
gujaf-14	204	6	variable	variable	NOUN
gujaf-14	204	7	mean	mean	VERB
gujaf-14	204	8	minimum	minimum	ADJ
gujaf-14	204	9	maximum	maximum	ADJ
gujaf-14	204	10	std	std	NOUN
gujaf-14	204	11	.	.	PUNCT
gujaf-14	205	1	dev	dev	PROPN
gujaf-14	205	2	emg	emg	PROPN
gujaf-14	205	3	.0247	.0247	PROPN
gujaf-14	205	4	.0110	.0110	PROPN
gujaf-14	205	5	.1852	.1852	PROPN
gujaf-14	205	6	.0220	.0220	PROPN
gujaf-14	205	7	aft	aft	NOUN
gujaf-14	205	8	.8116	.8116	NOUN
gujaf-14	205	9	0	0	NUM
gujaf-14	205	10	1	1	NUM
gujaf-14	205	11	.3922	.3922	NOUN
gujaf-14	205	12	gujaf	gujaf	NOUN
gujaf-14	205	13	:	:	PUNCT
gujaf-14	205	14	gusau	gusau	PROPN
gujaf-14	205	15	journal	journal	NOUN
gujaf-14	205	16	of	of	ADP
gujaf-14	205	17	accounting	accounting	NOUN
gujaf-14	205	18	and	and	CCONJ
gujaf-14	205	19	finance	finance	NOUN
gujaf-14	205	20	,	,	PUNCT
gujaf-14	205	21	vol	vol	NOUN
gujaf-14	205	22	.	.	PUNCT
gujaf-14	206	1	i	i	PRON
gujaf-14	206	2	,	,	PUNCT
gujaf-14	206	3	issue	issue	NOUN
gujaf-14	206	4	1	1	NUM
gujaf-14	206	5	,	,	PUNCT
gujaf-14	206	6	april	april	PROPN
gujaf-14	206	7	,	,	PUNCT
gujaf-14	206	8	2020	2020	NUM
gujaf-14	206	9	issn	issn	VERB
gujaf-14	206	10	2756	2756	NUM
gujaf-14	206	11	-	-	PUNCT
gujaf-14	206	12	665x	665x	NOUN
gujaf-14	206	13	16	16	NUM
gujaf-14	206	14	afi	afi	PROPN
gujaf-14	206	15	18.3458	18.3458	NUM
gujaf-14	206	16	16.213	16.213	NUM
gujaf-14	206	17	19.68	19.68	NUM
gujaf-14	206	18	.7983	.7983	PROPN
gujaf-14	206	19	afs	afs	NOUN
gujaf-14	206	20	.9285	.9285	NOUN
gujaf-14	206	21	0	0	NUM
gujaf-14	207	1	1	1	NUM
gujaf-14	207	2	.2583	.2583	PROPN
gujaf-14	207	3	mo	mo	PROPN
gujaf-14	207	4	.0685	.0685	PROPN
gujaf-14	207	5	0	0	NUM
gujaf-14	207	6	0.19	0.19	NUM
gujaf-14	207	7	.0466	.0466	NOUN
gujaf-14	207	8	bind	bind	NOUN
gujaf-14	207	9	.1122	.1122	PROPN
gujaf-14	207	10	0.05	0.05	NUM
gujaf-14	207	11	.21	.21	NUM
gujaf-14	207	12	.0306	.0306	PROPN
gujaf-14	207	13	fsize	fsize	NOUN
gujaf-14	207	14	17.774	17.774	NUM
gujaf-14	207	15	12.509	12.509	NUM
gujaf-14	207	16	21.604	21.604	NUM
gujaf-14	207	17	2.896	2.896	NUM
gujaf-14	207	18	source	source	NOUN
gujaf-14	207	19	:	:	PUNCT
gujaf-14	207	20	stata	stata	PROPN
gujaf-14	207	21	output	output	NOUN
gujaf-14	207	22	,	,	PUNCT
gujaf-14	207	23	2020	2020	NUM
gujaf-14	207	24	table	table	NOUN
gujaf-14	207	25	1	1	NUM
gujaf-14	207	26	reports	report	VERB
gujaf-14	207	27	the	the	DET
gujaf-14	207	28	descriptive	descriptive	ADJ
gujaf-14	207	29	statistics	statistic	NOUN
gujaf-14	207	30	for	for	ADP
gujaf-14	207	31	the	the	DET
gujaf-14	207	32	dependent	dependent	ADJ
gujaf-14	207	33	and	and	CCONJ
gujaf-14	207	34	independent	independent	ADJ
gujaf-14	207	35	variables	variable	NOUN
gujaf-14	207	36	respectively	respectively	ADV
gujaf-14	207	37	(	(	PUNCT
gujaf-14	207	38	emg=	emg=	PROPN
gujaf-14	207	39	earnings	earning	NOUN
gujaf-14	207	40	management	management	NOUN
gujaf-14	207	41	,	,	PUNCT
gujaf-14	207	42	aft	aft	NOUN
gujaf-14	207	43	=	=	SYM
gujaf-14	207	44	audit	audit	NOUN
gujaf-14	207	45	firm	firm	ADJ
gujaf-14	207	46	tenure	tenure	NOUN
gujaf-14	207	47	,	,	PUNCT
gujaf-14	207	48	afi	afi	PROPN
gujaf-14	207	49	=	=	NOUN
gujaf-14	207	50	audit	audit	NOUN
gujaf-14	207	51	firm	firm	ADJ
gujaf-14	207	52	independence	independence	NOUN
gujaf-14	207	53	,	,	PUNCT
gujaf-14	207	54	afs=	afs=	ADJ
gujaf-14	207	55	audit	audit	NOUN
gujaf-14	207	56	firm	firm	ADJ
gujaf-14	207	57	size	size	NOUN
gujaf-14	207	58	,	,	PUNCT
gujaf-14	207	59	mo=	mo=	PROPN
gujaf-14	207	60	managerial	managerial	ADJ
gujaf-14	207	61	ownership	ownership	NOUN
gujaf-14	207	62	and	and	CCONJ
gujaf-14	207	63	bind=	bind=	NUM
gujaf-14	207	64	board	board	NOUN
gujaf-14	207	65	independence	independence	NOUN
gujaf-14	207	66	)	)	PUNCT
gujaf-14	207	67	.	.	PUNCT
gujaf-14	208	1	the	the	DET
gujaf-14	208	2	results	result	NOUN
gujaf-14	208	3	show	show	VERB
gujaf-14	208	4	that	that	SCONJ
gujaf-14	208	5	the	the	DET
gujaf-14	208	6	mean	mean	ADJ
gujaf-14	208	7	earnings	earning	NOUN
gujaf-14	208	8	management	management	NOUN
gujaf-14	208	9	,	,	PUNCT
gujaf-14	208	10	audit	audit	NOUN
gujaf-14	208	11	firm	firm	NOUN
gujaf-14	208	12	,	,	PUNCT
gujaf-14	208	13	audit	audit	NOUN
gujaf-14	208	14	firm	firm	ADJ
gujaf-14	208	15	independence	independence	NOUN
gujaf-14	208	16	,	,	PUNCT
gujaf-14	208	17	managerial	managerial	ADJ
gujaf-14	208	18	ownership	ownership	NOUN
gujaf-14	208	19	,	,	PUNCT
gujaf-14	208	20	audit	audit	NOUN
gujaf-14	208	21	firm	firm	ADJ
gujaf-14	208	22	size	size	NOUN
gujaf-14	208	23	and	and	CCONJ
gujaf-14	208	24	board	board	NOUN
gujaf-14	208	25	independence	independence	NOUN
gujaf-14	208	26	are	be	AUX
gujaf-14	208	27	0.0247	0.0247	NUM
gujaf-14	208	28	,	,	PUNCT
gujaf-14	208	29	0.8116	0.8116	NUM
gujaf-14	208	30	,	,	PUNCT
gujaf-14	208	31	18.346	18.346	NUM
gujaf-14	208	32	,	,	PUNCT
gujaf-14	208	33	0.9285	0.9285	NUM
gujaf-14	208	34	,	,	PUNCT
gujaf-14	208	35	0.0685	0.0685	NUM
gujaf-14	208	36	and	and	CCONJ
gujaf-14	208	37	0.1122	0.1122	NUM
gujaf-14	208	38	respectively	respectively	ADV
gujaf-14	208	39	.	.	PUNCT
gujaf-14	209	1	a	a	DET
gujaf-14	209	2	similarity	similarity	NOUN
gujaf-14	209	3	of	of	ADP
gujaf-14	209	4	the	the	DET
gujaf-14	209	5	mean	mean	ADJ
gujaf-14	209	6	values	value	NOUN
gujaf-14	209	7	with	with	ADP
gujaf-14	209	8	the	the	DET
gujaf-14	209	9	maximum	maximum	ADJ
gujaf-14	209	10	values	value	NOUN
gujaf-14	209	11	for	for	ADP
gujaf-14	209	12	each	each	PRON
gujaf-14	209	13	of	of	ADP
gujaf-14	209	14	the	the	DET
gujaf-14	209	15	variables	variable	NOUN
gujaf-14	209	16	shows	show	VERB
gujaf-14	209	17	the	the	DET
gujaf-14	209	18	banks	bank	NOUN
gujaf-14	209	19	managed	manage	VERB
gujaf-14	209	20	earnings	earning	NOUN
gujaf-14	209	21	up	up	ADP
gujaf-14	209	22	to	to	ADP
gujaf-14	209	23	2.47	2.47	NUM
gujaf-14	209	24	%	%	NOUN
gujaf-14	209	25	.	.	PUNCT
gujaf-14	210	1	the	the	DET
gujaf-14	210	2	mean	mean	ADJ
gujaf-14	210	3	value	value	NOUN
gujaf-14	210	4	indicates	indicate	VERB
gujaf-14	210	5	that	that	SCONJ
gujaf-14	210	6	81	81	NUM
gujaf-14	210	7	%	%	NOUN
gujaf-14	210	8	of	of	ADP
gujaf-14	210	9	listed	list	VERB
gujaf-14	210	10	deposit	deposit	NOUN
gujaf-14	210	11	money	money	NOUN
gujaf-14	210	12	banks	bank	NOUN
gujaf-14	210	13	in	in	ADP
gujaf-14	210	14	nigeria	nigeria	PROPN
gujaf-14	210	15	rotate	rotate	VERB
gujaf-14	210	16	audit	audit	NOUN
gujaf-14	210	17	firm	firm	NOUN
gujaf-14	210	18	after	after	ADP
gujaf-14	210	19	5	5	NUM
gujaf-14	210	20	years	year	NOUN
gujaf-14	210	21	in	in	ADP
gujaf-14	210	22	office	office	NOUN
gujaf-14	210	23	.	.	PUNCT
gujaf-14	211	1	the	the	DET
gujaf-14	211	2	average	average	ADJ
gujaf-14	211	3	mean	mean	NOUN
gujaf-14	211	4	of	of	ADP
gujaf-14	211	5	audit	audit	NOUN
gujaf-14	211	6	independence	independence	NOUN
gujaf-14	211	7	(	(	PUNCT
gujaf-14	211	8	measured	measure	VERB
gujaf-14	211	9	by	by	ADP
gujaf-14	211	10	audit	audit	NOUN
gujaf-14	211	11	fees	fee	NOUN
gujaf-14	211	12	)	)	PUNCT
gujaf-14	211	13	paid	pay	VERB
gujaf-14	211	14	by	by	ADP
gujaf-14	211	15	quoted	quote	VERB
gujaf-14	211	16	deposit	deposit	NOUN
gujaf-14	211	17	money	money	NOUN
gujaf-14	211	18	banks	bank	NOUN
gujaf-14	211	19	in	in	ADP
gujaf-14	211	20	nigeria	nigeria	PROPN
gujaf-14	211	21	is	be	AUX
gujaf-14	211	22	₦	₦	ADV
gujaf-14	211	23	18.3	18.3	NUM
gujaf-14	211	24	million	million	NUM
gujaf-14	211	25	,	,	PUNCT
gujaf-14	211	26	meaning	mean	VERB
gujaf-14	211	27	on	on	ADP
gujaf-14	211	28	average	average	ADJ
gujaf-14	211	29	each	each	PRON
gujaf-14	211	30	of	of	ADP
gujaf-14	211	31	the	the	DET
gujaf-14	211	32	listed	list	VERB
gujaf-14	211	33	deposit	deposit	NOUN
gujaf-14	211	34	money	money	NOUN
gujaf-14	211	35	banks	bank	NOUN
gujaf-14	211	36	in	in	ADP
gujaf-14	211	37	nigeria	nigeria	PROPN
gujaf-14	211	38	paid	pay	VERB
gujaf-14	211	39	₦	₦	ADV
gujaf-14	211	40	18.3	18.3	NUM
gujaf-14	211	41	million	million	NUM
gujaf-14	211	42	naira	naira	NOUN
gujaf-14	211	43	as	as	ADP
gujaf-14	211	44	audit	audit	NOUN
gujaf-14	211	45	fees	fee	NOUN
gujaf-14	211	46	.	.	PUNCT
gujaf-14	212	1	the	the	DET
gujaf-14	212	2	average	average	ADJ
gujaf-14	212	3	value	value	NOUN
gujaf-14	212	4	of	of	ADP
gujaf-14	212	5	audit	audit	NOUN
gujaf-14	212	6	firm	firm	ADJ
gujaf-14	212	7	size	size	NOUN
gujaf-14	212	8	is	be	AUX
gujaf-14	212	9	(	(	PUNCT
gujaf-14	212	10	0.92	0.92	NUM
gujaf-14	212	11	)	)	PUNCT
gujaf-14	212	12	which	which	PRON
gujaf-14	212	13	means	mean	VERB
gujaf-14	212	14	on	on	ADP
gujaf-14	212	15	average	average	ADJ
gujaf-14	212	16	92	92	NUM
gujaf-14	212	17	%	%	NOUN
gujaf-14	212	18	of	of	ADP
gujaf-14	212	19	the	the	DET
gujaf-14	212	20	listed	list	VERB
gujaf-14	212	21	deposit	deposit	NOUN
gujaf-14	212	22	money	money	NOUN
gujaf-14	212	23	banks	bank	NOUN
gujaf-14	212	24	in	in	ADP
gujaf-14	212	25	nigeria	nigeria	PROPN
gujaf-14	212	26	were	be	AUX
gujaf-14	212	27	audited	audit	VERB
gujaf-14	212	28	by	by	ADP
gujaf-14	212	29	one	one	NUM
gujaf-14	212	30	of	of	ADP
gujaf-14	212	31	the	the	DET
gujaf-14	212	32	big	big	ADJ
gujaf-14	212	33	4	4	NUM
gujaf-14	212	34	globally	globally	ADV
gujaf-14	212	35	recognized	recognize	VERB
gujaf-14	212	36	audit	audit	NOUN
gujaf-14	212	37	firms	firm	NOUN
gujaf-14	212	38	while	while	SCONJ
gujaf-14	212	39	(	(	PUNCT
gujaf-14	212	40	0.08	0.08	NUM
gujaf-14	212	41	)	)	PUNCT
gujaf-14	212	42	8	8	NUM
gujaf-14	212	43	%	%	NOUN
gujaf-14	212	44	on	on	ADP
gujaf-14	212	45	average	average	ADJ
gujaf-14	212	46	were	be	AUX
gujaf-14	212	47	audited	audit	VERB
gujaf-14	212	48	by	by	ADP
gujaf-14	212	49	the	the	DET
gujaf-14	212	50	non	non	ADJ
gujaf-14	212	51	-	-	ADJ
gujaf-14	212	52	big	big	ADJ
gujaf-14	212	53	4	4	NUM
gujaf-14	212	54	audit	audit	NOUN
gujaf-14	212	55	firm	firm	NOUN
gujaf-14	212	56	,	,	PUNCT
gujaf-14	212	57	the	the	DET
gujaf-14	212	58	average	average	ADJ
gujaf-14	212	59	mean	mean	NOUN
gujaf-14	212	60	is	be	AUX
gujaf-14	212	61	(	(	PUNCT
gujaf-14	212	62	0.06	0.06	NUM
gujaf-14	212	63	)	)	PUNCT
gujaf-14	212	64	which	which	PRON
gujaf-14	212	65	means	mean	VERB
gujaf-14	212	66	that	that	SCONJ
gujaf-14	212	67	on	on	ADP
gujaf-14	212	68	average	average	ADJ
gujaf-14	212	69	6	6	NUM
gujaf-14	212	70	%	%	NOUN
gujaf-14	212	71	of	of	ADP
gujaf-14	212	72	the	the	DET
gujaf-14	212	73	total	total	ADJ
gujaf-14	212	74	equity	equity	NOUN
gujaf-14	212	75	ownership	ownership	NOUN
gujaf-14	212	76	of	of	ADP
gujaf-14	212	77	listed	list	VERB
gujaf-14	212	78	deposit	deposit	NOUN
gujaf-14	212	79	money	money	NOUN
gujaf-14	212	80	banks	bank	NOUN
gujaf-14	212	81	in	in	ADP
gujaf-14	212	82	nigeria	nigeria	PROPN
gujaf-14	212	83	is	be	AUX
gujaf-14	212	84	owned	own	VERB
gujaf-14	212	85	by	by	ADP
gujaf-14	212	86	management	management	NOUN
gujaf-14	212	87	while	while	SCONJ
gujaf-14	212	88	the	the	DET
gujaf-14	212	89	remaining	remain	VERB
gujaf-14	212	90	94	94	NUM
gujaf-14	212	91	%	%	NOUN
gujaf-14	212	92	average	average	NOUN
gujaf-14	212	93	is	be	AUX
gujaf-14	212	94	owned	own	VERB
gujaf-14	212	95	by	by	ADP
gujaf-14	212	96	other	other	ADJ
gujaf-14	212	97	shareholders	shareholder	NOUN
gujaf-14	212	98	.	.	PUNCT
gujaf-14	213	1	however	however	ADV
gujaf-14	213	2	,	,	PUNCT
gujaf-14	213	3	the	the	DET
gujaf-14	213	4	average	average	ADJ
gujaf-14	213	5	mean	mean	NOUN
gujaf-14	213	6	revealed	reveal	VERB
gujaf-14	213	7	a	a	DET
gujaf-14	213	8	value	value	NOUN
gujaf-14	213	9	of	of	ADP
gujaf-14	213	10	(	(	PUNCT
gujaf-14	213	11	0.11	0.11	NUM
gujaf-14	213	12	)	)	PUNCT
gujaf-14	213	13	which	which	PRON
gujaf-14	213	14	means	mean	VERB
gujaf-14	213	15	on	on	ADP
gujaf-14	213	16	average	average	ADJ
gujaf-14	213	17	11	11	NUM
gujaf-14	213	18	%	%	NOUN
gujaf-14	213	19	of	of	ADP
gujaf-14	213	20	board	board	NOUN
gujaf-14	213	21	size	size	NOUN
gujaf-14	213	22	of	of	ADP
gujaf-14	213	23	listed	list	VERB
gujaf-14	213	24	deposit	deposit	NOUN
gujaf-14	213	25	money	money	NOUN
gujaf-14	213	26	banks	bank	NOUN
gujaf-14	213	27	in	in	ADP
gujaf-14	213	28	nigeria	nigeria	PROPN
gujaf-14	213	29	are	be	AUX
gujaf-14	213	30	independent	independent	ADJ
gujaf-14	213	31	directors	director	NOUN
gujaf-14	213	32	.	.	PUNCT
gujaf-14	214	1	table	table	NOUN
gujaf-14	214	2	2	2	NUM
gujaf-14	214	3	:	:	PUNCT
gujaf-14	214	4	correlation	correlation	NOUN
gujaf-14	214	5	matrix	matrix	NOUN
gujaf-14	214	6	variable	variable	NOUN
gujaf-14	214	7	emg	emg	NOUN
gujaf-14	214	8	aft	aft	PROPN
gujaf-14	214	9	afi	afi	PROPN
gujaf-14	214	10	afs	afs	PROPN
gujaf-14	214	11	mo	mo	PROPN
gujaf-14	214	12	bind	bind	PROPN
gujaf-14	214	13	fsize	fsize	PROPN
gujaf-14	214	14	emg	emg	PROPN
gujaf-14	214	15	1.0000	1.0000	NUM
gujaf-14	214	16	aft	aft	NOUN
gujaf-14	214	17	-0.0615	-0.0615	NOUN
gujaf-14	214	18	1.0000	1.0000	NUM
gujaf-14	214	19	afi	afi	PROPN
gujaf-14	214	20	-0.2488	-0.2488	PROPN
gujaf-14	214	21	-0.0784	-0.0784	PROPN
gujaf-14	215	1	1.0000	1.0000	NUM
gujaf-14	215	2	afs	afs	NOUN
gujaf-14	215	3	0.0283	0.0283	NUM
gujaf-14	215	4	-0.1336	-0.1336	NOUN
gujaf-14	215	5	0.5343	0.5343	NUM
gujaf-14	215	6	1.0000	1.0000	NUM
gujaf-14	215	7	mo	mo	NOUN
gujaf-14	215	8	0.0193	0.0193	NUM
gujaf-14	215	9	0.0159	0.0159	NUM
gujaf-14	215	10	0.0605	0.0605	NUM
gujaf-14	215	11	0.0888	0.0888	NUM
gujaf-14	215	12	1.0000	1.0000	NUM
gujaf-14	215	13	bind	bind	NOUN
gujaf-14	215	14	0.0384	0.0384	NUM
gujaf-14	215	15	-0.0185	-0.0185	NOUN
gujaf-14	215	16	0.1314	0.1314	NUM
gujaf-14	215	17	0.289	0.289	NUM
gujaf-14	215	18	0.0429	0.0429	NUM
gujaf-14	215	19	1.0000	1.0000	NUM
gujaf-14	215	20	fsize	fsize	NOUN
gujaf-14	215	21	0.0638	0.0638	NUM
gujaf-14	215	22	0.1806	0.1806	NUM
gujaf-14	215	23	-0.0972	-0.0972	NOUN
gujaf-14	215	24	-0.1841	-0.1841	VERB
gujaf-14	215	25	0.0374	0.0374	NUM
gujaf-14	215	26	0.1236	0.1236	NUM
gujaf-14	215	27	1.0000	1.0000	NUM
gujaf-14	215	28	gujaf	gujaf	NOUN
gujaf-14	215	29	:	:	PUNCT
gujaf-14	215	30	gusau	gusau	PROPN
gujaf-14	215	31	journal	journal	NOUN
gujaf-14	215	32	of	of	ADP
gujaf-14	215	33	accounting	accounting	NOUN
gujaf-14	215	34	and	and	CCONJ
gujaf-14	215	35	finance	finance	NOUN
gujaf-14	215	36	,	,	PUNCT
gujaf-14	215	37	vol	vol	NOUN
gujaf-14	215	38	.	.	PUNCT
gujaf-14	216	1	i	i	PRON
gujaf-14	216	2	,	,	PUNCT
gujaf-14	216	3	issue	issue	NOUN
gujaf-14	216	4	1	1	NUM
gujaf-14	216	5	,	,	PUNCT
gujaf-14	216	6	april	april	PROPN
gujaf-14	216	7	,	,	PUNCT
gujaf-14	216	8	2020	2020	NUM
gujaf-14	216	9	issn	issn	VERB
gujaf-14	216	10	2756	2756	NUM
gujaf-14	216	11	-	-	PUNCT
gujaf-14	216	12	665x	665x	NOUN
gujaf-14	216	13	17	17	NUM
gujaf-14	216	14	source	source	NOUN
gujaf-14	216	15	:	:	PUNCT
gujaf-14	216	16	stata	stata	PROPN
gujaf-14	216	17	output	output	NOUN
gujaf-14	216	18	,	,	PUNCT
gujaf-14	216	19	2020	2020	NUM
gujaf-14	216	20	table	table	NOUN
gujaf-14	216	21	2	2	NUM
gujaf-14	216	22	shows	show	VERB
gujaf-14	216	23	that	that	SCONJ
gujaf-14	216	24	earnings	earning	NOUN
gujaf-14	216	25	management	management	NOUN
gujaf-14	216	26	is	be	AUX
gujaf-14	216	27	negatively	negatively	ADV
gujaf-14	216	28	associated	associate	VERB
gujaf-14	216	29	with	with	ADP
gujaf-14	216	30	audit	audit	NOUN
gujaf-14	216	31	firm	firm	ADJ
gujaf-14	216	32	tenure	tenure	NOUN
gujaf-14	216	33	at	at	ADP
gujaf-14	216	34	6	6	NUM
gujaf-14	216	35	%	%	NOUN
gujaf-14	216	36	.	.	PUNCT
gujaf-14	217	1	this	this	PRON
gujaf-14	217	2	signifies	signify	VERB
gujaf-14	217	3	that	that	SCONJ
gujaf-14	217	4	higher	high	ADJ
gujaf-14	217	5	audit	audit	NOUN
gujaf-14	217	6	tenure	tenure	NOUN
gujaf-14	217	7	gives	give	VERB
gujaf-14	217	8	auditors	auditor	NOUN
gujaf-14	217	9	better	well	ADJ
gujaf-14	217	10	insight	insight	NOUN
gujaf-14	217	11	for	for	ADP
gujaf-14	217	12	quality	quality	NOUN
gujaf-14	217	13	audit	audit	NOUN
gujaf-14	217	14	.	.	PUNCT
gujaf-14	218	1	it	it	PRON
gujaf-14	218	2	also	also	ADV
gujaf-14	218	3	indicates	indicate	VERB
gujaf-14	218	4	that	that	SCONJ
gujaf-14	218	5	audit	audit	NOUN
gujaf-14	218	6	firm	firm	ADJ
gujaf-14	218	7	independence	independence	NOUN
gujaf-14	218	8	is	be	AUX
gujaf-14	218	9	associated	associate	VERB
gujaf-14	218	10	with	with	ADP
gujaf-14	218	11	earnings	earning	NOUN
gujaf-14	218	12	management	management	NOUN
gujaf-14	218	13	at	at	ADP
gujaf-14	218	14	24	24	NUM
gujaf-14	218	15	%	%	NOUN
gujaf-14	218	16	indicating	indicate	VERB
gujaf-14	218	17	that	that	SCONJ
gujaf-14	218	18	higher	high	ADJ
gujaf-14	218	19	audit	audit	NOUN
gujaf-14	218	20	fees	fee	NOUN
gujaf-14	218	21	can	can	AUX
gujaf-14	218	22	influence	influence	VERB
gujaf-14	218	23	the	the	DET
gujaf-14	218	24	quality	quality	NOUN
gujaf-14	218	25	of	of	ADP
gujaf-14	218	26	audit	audit	NOUN
gujaf-14	218	27	which	which	PRON
gujaf-14	218	28	will	will	AUX
gujaf-14	218	29	constrain	constrain	VERB
gujaf-14	218	30	earnings	earning	NOUN
gujaf-14	218	31	management	management	NOUN
gujaf-14	218	32	of	of	ADP
gujaf-14	218	33	quoted	quote	VERB
gujaf-14	218	34	deposit	deposit	NOUN
gujaf-14	218	35	money	money	NOUN
gujaf-14	218	36	banks	bank	NOUN
gujaf-14	218	37	in	in	ADP
gujaf-14	218	38	nigeria	nigeria	PROPN
gujaf-14	218	39	.	.	PUNCT
gujaf-14	219	1	the	the	DET
gujaf-14	219	2	table	table	NOUN
gujaf-14	219	3	also	also	ADV
gujaf-14	219	4	shows	show	VERB
gujaf-14	219	5	that	that	SCONJ
gujaf-14	219	6	there	there	PRON
gujaf-14	219	7	is	be	VERB
gujaf-14	219	8	positive	positive	ADJ
gujaf-14	219	9	association	association	NOUN
gujaf-14	219	10	between	between	ADP
gujaf-14	219	11	emg	emg	NOUN
gujaf-14	219	12	of	of	ADP
gujaf-14	219	13	listed	list	VERB
gujaf-14	219	14	banks	bank	NOUN
gujaf-14	219	15	and	and	CCONJ
gujaf-14	219	16	audit	audit	NOUN
gujaf-14	219	17	firm	firm	ADJ
gujaf-14	219	18	size	size	NOUN
gujaf-14	219	19	,	,	PUNCT
gujaf-14	219	20	from	from	ADP
gujaf-14	219	21	the	the	DET
gujaf-14	219	22	correlation	correlation	NOUN
gujaf-14	219	23	coefficient	coefficient	NOUN
gujaf-14	219	24	of	of	ADP
gujaf-14	219	25	0.0283	0.0283	NUM
gujaf-14	219	26	.	.	PUNCT
gujaf-14	220	1	this	this	DET
gujaf-14	220	2	relationship	relationship	NOUN
gujaf-14	220	3	implies	imply	VERB
gujaf-14	220	4	the	the	DET
gujaf-14	220	5	possible	possible	ADJ
gujaf-14	220	6	consideration	consideration	NOUN
gujaf-14	220	7	of	of	ADP
gujaf-14	220	8	the	the	DET
gujaf-14	220	9	financial	financial	ADJ
gujaf-14	220	10	reporting	reporting	NOUN
gujaf-14	220	11	scandals	scandal	NOUN
gujaf-14	220	12	even	even	ADV
gujaf-14	220	13	after	after	SCONJ
gujaf-14	220	14	been	be	AUX
gujaf-14	220	15	audited	audit	VERB
gujaf-14	220	16	by	by	ADP
gujaf-14	220	17	the	the	DET
gujaf-14	220	18	big	big	ADJ
gujaf-14	220	19	audit	audit	NOUN
gujaf-14	220	20	firms	firm	NOUN
gujaf-14	220	21	.	.	PUNCT
gujaf-14	221	1	moreover	moreover	ADV
gujaf-14	221	2	,	,	PUNCT
gujaf-14	221	3	the	the	DET
gujaf-14	221	4	table	table	NOUN
gujaf-14	221	5	indicates	indicate	VERB
gujaf-14	221	6	a	a	DET
gujaf-14	221	7	correlation	correlation	NOUN
gujaf-14	221	8	between	between	ADP
gujaf-14	221	9	earnings	earning	NOUN
gujaf-14	221	10	management	management	NOUN
gujaf-14	221	11	and	and	CCONJ
gujaf-14	221	12	managerial	managerial	ADJ
gujaf-14	221	13	ownership	ownership	NOUN
gujaf-14	221	14	from	from	ADP
gujaf-14	221	15	the	the	DET
gujaf-14	221	16	correlation	correlation	NOUN
gujaf-14	221	17	coefficient	coefficient	NOUN
gujaf-14	221	18	of	of	ADP
gujaf-14	221	19	1	1	NUM
gujaf-14	221	20	%	%	NOUN
gujaf-14	221	21	.	.	PUNCT
gujaf-14	222	1	this	this	PRON
gujaf-14	222	2	is	be	AUX
gujaf-14	222	3	possible	possible	ADJ
gujaf-14	222	4	due	due	ADP
gujaf-14	222	5	to	to	ADP
gujaf-14	222	6	entrenchment	entrenchment	ADJ
gujaf-14	222	7	hypothesis	hypothesis	NOUN
gujaf-14	222	8	which	which	PRON
gujaf-14	222	9	support	support	VERB
gujaf-14	222	10	that	that	SCONJ
gujaf-14	222	11	too	too	ADV
gujaf-14	222	12	much	much	ADJ
gujaf-14	222	13	managerial	managerial	ADJ
gujaf-14	222	14	ownership	ownership	NOUN
gujaf-14	222	15	can	can	AUX
gujaf-14	222	16	encourage	encourage	VERB
gujaf-14	222	17	earnings	earning	NOUN
gujaf-14	222	18	management	management	NOUN
gujaf-14	222	19	at	at	ADP
gujaf-14	222	20	the	the	DET
gujaf-14	222	21	expense	expense	NOUN
gujaf-14	222	22	of	of	ADP
gujaf-14	222	23	minority	minority	NOUN
gujaf-14	222	24	shareholders	shareholder	NOUN
gujaf-14	222	25	.	.	PUNCT
gujaf-14	223	1	the	the	DET
gujaf-14	223	2	table	table	NOUN
gujaf-14	223	3	also	also	ADV
gujaf-14	223	4	indicates	indicate	VERB
gujaf-14	223	5	a	a	DET
gujaf-14	223	6	positive	positive	ADJ
gujaf-14	223	7	relationship	relationship	NOUN
gujaf-14	223	8	between	between	ADP
gujaf-14	223	9	earnings	earning	NOUN
gujaf-14	223	10	management	management	NOUN
gujaf-14	223	11	and	and	CCONJ
gujaf-14	223	12	board	board	NOUN
gujaf-14	223	13	independence	independence	NOUN
gujaf-14	223	14	from	from	ADP
gujaf-14	223	15	the	the	DET
gujaf-14	223	16	correlation	correlation	NOUN
gujaf-14	223	17	coefficient	coefficient	NOUN
gujaf-14	223	18	of	of	ADP
gujaf-14	223	19	3.8	3.8	NUM
gujaf-14	223	20	%	%	NOUN
gujaf-14	223	21	.	.	PUNCT
gujaf-14	224	1	summary	summary	NOUN
gujaf-14	224	2	of	of	ADP
gujaf-14	224	3	regression	regression	NOUN
gujaf-14	224	4	results	result	VERB
gujaf-14	224	5	the	the	DET
gujaf-14	224	6	summary	summary	NOUN
gujaf-14	224	7	of	of	ADP
gujaf-14	224	8	the	the	DET
gujaf-14	224	9	regression	regression	NOUN
gujaf-14	224	10	results	result	NOUN
gujaf-14	224	11	obtained	obtain	VERB
gujaf-14	224	12	from	from	ADP
gujaf-14	224	13	the	the	DET
gujaf-14	224	14	parsimonious	parsimonious	ADJ
gujaf-14	224	15	model	model	NOUN
gujaf-14	224	16	of	of	ADP
gujaf-14	224	17	the	the	DET
gujaf-14	224	18	study	study	NOUN
gujaf-14	224	19	is	be	AUX
gujaf-14	224	20	presented	present	VERB
gujaf-14	224	21	as	as	SCONJ
gujaf-14	224	22	follows	follow	VERB
gujaf-14	224	23	:	:	PUNCT
gujaf-14	224	24	table	table	NOUN
gujaf-14	224	25	3	3	NUM
gujaf-14	224	26	:	:	PUNCT
gujaf-14	224	27	regression	regression	NOUN
gujaf-14	224	28	results	result	NOUN
gujaf-14	224	29	variables	variable	NOUN
gujaf-14	224	30	coefficients	coefficient	VERB
gujaf-14	224	31	t	t	NOUN
gujaf-14	224	32	-	-	PUNCT
gujaf-14	224	33	values	value	NOUN
gujaf-14	224	34	p	p	NOUN
gujaf-14	224	35	-	-	PUNCT
gujaf-14	224	36	values	value	NOUN
gujaf-14	224	37	tolerance	tolerance	NOUN
gujaf-14	224	38	values	value	NOUN
gujaf-14	224	39	/	/	SYM
gujaf-14	224	40	vif	vif	NOUN
gujaf-14	224	41	aft	aft	NOUN
gujaf-14	224	42	-.0064	-.0064	PUNCT
gujaf-14	224	43	-1.55	-1.55	NOUN
gujaf-14	224	44	0.124	0.124	NUM
gujaf-14	224	45	0.95/1.05	0.95/1.05	NUM
gujaf-14	224	46	afi	afi	PROPN
gujaf-14	224	47	-.0083	-.0083	PROPN
gujaf-14	224	48	-3.24	-3.24	VERB
gujaf-14	224	49	0.002	0.002	NUM
gujaf-14	224	50	0.70/1.43	0.70/1.43	NUM
gujaf-14	224	51	afs	afs	NOUN
gujaf-14	224	52	.0099	.0099	NOUN
gujaf-14	224	53	1.10	1.10	NUM
gujaf-14	224	54	0.270	0.270	NUM
gujaf-14	224	55	0.68/1.46	0.68/1.46	NUM
gujaf-14	224	56	mo	mo	NOUN
gujaf-14	224	57	-.1179	-.1179	PUNCT
gujaf-14	224	58	-1.86	-1.86	NOUN
gujaf-14	224	59	0.006	0.006	NUM
gujaf-14	224	60	0.98/1.01	0.98/1.01	NUM
gujaf-14	224	61	bind	bind	VERB
gujaf-14	224	62	-.1521	-.1521	PUNCT
gujaf-14	224	63	-2.41	-2.41	NUM
gujaf-14	224	64	0.001	0.001	NUM
gujaf-14	224	65	0.96/1.04	0.96/1.04	NUM
gujaf-14	224	66	fsize	fsize	NOUN
gujaf-14	224	67	.0009	.0009	PROPN
gujaf-14	224	68	0.80	0.80	NUM
gujaf-14	224	69	0.428	0.428	NUM
gujaf-14	224	70	0.92/1.08	0.92/1.08	NUM
gujaf-14	224	71	r2	r2	NOUN
gujaf-14	224	72	0.3312	0.3312	NUM
gujaf-14	224	73	f	f	X
gujaf-14	224	74	-	-	PUNCT
gujaf-14	224	75	stat	stat	NOUN
gujaf-14	224	76	3.78	3.78	NUM
gujaf-14	224	77	f	f	NOUN
gujaf-14	224	78	-	-	PUNCT
gujaf-14	224	79	sig	sig	ADJ
gujaf-14	224	80	0.0000	0.0000	NUM
gujaf-14	224	81	source	source	NOUN
gujaf-14	224	82	:	:	PUNCT
gujaf-14	224	83	stata	stata	PROPN
gujaf-14	224	84	output	output	NOUN
gujaf-14	224	85	,	,	PUNCT
gujaf-14	224	86	2020	2020	NUM
gujaf-14	224	87	the	the	DET
gujaf-14	224	88	cumulative	cumulative	ADJ
gujaf-14	224	89	explanatory	explanatory	ADJ
gujaf-14	224	90	power	power	NOUN
gujaf-14	224	91	which	which	PRON
gujaf-14	224	92	is	be	AUX
gujaf-14	224	93	r2	r2	PROPN
gujaf-14	224	94	(	(	PUNCT
gujaf-14	224	95	0.3312	0.3312	NUM
gujaf-14	224	96	)	)	PUNCT
gujaf-14	224	97	which	which	PRON
gujaf-14	224	98	is	be	AUX
gujaf-14	224	99	the	the	DET
gujaf-14	224	100	multiple	multiple	ADJ
gujaf-14	224	101	coefficient	coefficient	NOUN
gujaf-14	224	102	of	of	ADP
gujaf-14	224	103	determination	determination	NOUN
gujaf-14	224	104	gives	give	VERB
gujaf-14	224	105	the	the	DET
gujaf-14	224	106	proportion	proportion	NOUN
gujaf-14	224	107	or	or	CCONJ
gujaf-14	224	108	percentage	percentage	NOUN
gujaf-14	224	109	of	of	ADP
gujaf-14	224	110	the	the	DET
gujaf-14	224	111	total	total	ADJ
gujaf-14	224	112	variation	variation	NOUN
gujaf-14	224	113	in	in	ADP
gujaf-14	224	114	the	the	DET
gujaf-14	224	115	explained	explain	VERB
gujaf-14	224	116	variable	variable	NOUN
gujaf-14	224	117	by	by	ADP
gujaf-14	224	118	the	the	DET
gujaf-14	224	119	explanatory	explanatory	ADJ
gujaf-14	224	120	variables	variable	NOUN
gujaf-14	224	121	jointly	jointly	ADV
gujaf-14	224	122	.	.	PUNCT
gujaf-14	225	1	hence	hence	ADV
gujaf-14	225	2	,	,	PUNCT
gujaf-14	225	3	it	it	PRON
gujaf-14	225	4	signifies	signify	VERB
gujaf-14	225	5	gujaf	gujaf	NOUN
gujaf-14	225	6	:	:	PUNCT
gujaf-14	225	7	gusau	gusau	PROPN
gujaf-14	225	8	journal	journal	NOUN
gujaf-14	225	9	of	of	ADP
gujaf-14	225	10	accounting	accounting	NOUN
gujaf-14	225	11	and	and	CCONJ
gujaf-14	225	12	finance	finance	NOUN
gujaf-14	225	13	,	,	PUNCT
gujaf-14	225	14	vol	vol	NOUN
gujaf-14	225	15	.	.	PUNCT
gujaf-14	226	1	i	i	PRON
gujaf-14	226	2	,	,	PUNCT
gujaf-14	226	3	issue	issue	NOUN
gujaf-14	226	4	1	1	NUM
gujaf-14	226	5	,	,	PUNCT
gujaf-14	226	6	april	april	PROPN
gujaf-14	226	7	,	,	PUNCT
gujaf-14	226	8	2020	2020	NUM
gujaf-14	226	9	issn	issn	VERB
gujaf-14	226	10	2756	2756	NUM
gujaf-14	226	11	-	-	PUNCT
gujaf-14	226	12	665x	665x	NOUN
gujaf-14	226	13	18	18	NUM
gujaf-14	226	14	33.12	33.12	NUM
gujaf-14	226	15	%	%	NOUN
gujaf-14	226	16	of	of	ADP
gujaf-14	226	17	total	total	ADJ
gujaf-14	226	18	variation	variation	NOUN
gujaf-14	226	19	in	in	ADP
gujaf-14	226	20	earnings	earning	NOUN
gujaf-14	226	21	management	management	NOUN
gujaf-14	226	22	of	of	ADP
gujaf-14	226	23	listed	list	VERB
gujaf-14	226	24	banks	bank	NOUN
gujaf-14	226	25	is	be	AUX
gujaf-14	226	26	caused	cause	VERB
gujaf-14	226	27	by	by	ADP
gujaf-14	226	28	the	the	DET
gujaf-14	226	29	collective	collective	ADJ
gujaf-14	226	30	effort	effort	NOUN
gujaf-14	226	31	of	of	ADP
gujaf-14	226	32	audit	audit	NOUN
gujaf-14	226	33	firm	firm	ADJ
gujaf-14	226	34	tenure	tenure	NOUN
gujaf-14	226	35	,	,	PUNCT
gujaf-14	226	36	audit	audit	NOUN
gujaf-14	226	37	independence	independence	NOUN
gujaf-14	226	38	,	,	PUNCT
gujaf-14	226	39	audit	audit	NOUN
gujaf-14	226	40	firm	firm	ADJ
gujaf-14	226	41	size	size	NOUN
gujaf-14	226	42	,	,	PUNCT
gujaf-14	226	43	managerial	managerial	ADJ
gujaf-14	226	44	ownership	ownership	NOUN
gujaf-14	226	45	and	and	CCONJ
gujaf-14	226	46	board	board	NOUN
gujaf-14	226	47	independence	independence	NOUN
gujaf-14	226	48	.	.	PUNCT
gujaf-14	227	1	this	this	DET
gujaf-14	227	2	further	far	ADV
gujaf-14	227	3	indicates	indicate	VERB
gujaf-14	227	4	that	that	SCONJ
gujaf-14	227	5	the	the	DET
gujaf-14	227	6	model	model	NOUN
gujaf-14	227	7	is	be	AUX
gujaf-14	227	8	good	good	ADJ
gujaf-14	227	9	,	,	PUNCT
gujaf-14	227	10	adequately	adequately	ADV
gujaf-14	227	11	and	and	CCONJ
gujaf-14	227	12	well	well	ADV
gujaf-14	227	13	fitted	fit	VERB
gujaf-14	227	14	in	in	ADP
gujaf-14	227	15	the	the	DET
gujaf-14	227	16	model	model	NOUN
gujaf-14	227	17	and	and	CCONJ
gujaf-14	227	18	indeed	indeed	ADV
gujaf-14	227	19	the	the	DET
gujaf-14	227	20	explanatory	explanatory	ADJ
gujaf-14	227	21	variable	variable	NOUN
gujaf-14	227	22	are	be	AUX
gujaf-14	227	23	properly	properly	ADV
gujaf-14	227	24	selected	select	VERB
gujaf-14	227	25	,	,	PUNCT
gujaf-14	227	26	combined	combine	VERB
gujaf-14	227	27	and	and	CCONJ
gujaf-14	227	28	used	use	VERB
gujaf-14	227	29	.	.	PUNCT
gujaf-14	228	1	this	this	PRON
gujaf-14	228	2	can	can	AUX
gujaf-14	228	3	be	be	AUX
gujaf-14	228	4	confirmed	confirm	VERB
gujaf-14	228	5	by	by	ADP
gujaf-14	228	6	the	the	DET
gujaf-14	228	7	fstat	fstat	PROPN
gujaf-14	228	8	coefficient	coefficient	NOUN
gujaf-14	228	9	of	of	ADP
gujaf-14	228	10	3.78	3.78	NUM
gujaf-14	228	11	and	and	CCONJ
gujaf-14	228	12	f	f	NOUN
gujaf-14	228	13	-	-	PUNCT
gujaf-14	228	14	sig	sig	NOUN
gujaf-14	228	15	of	of	ADP
gujaf-14	228	16	0.0000	0.0000	NUM
gujaf-14	228	17	which	which	PRON
gujaf-14	228	18	is	be	AUX
gujaf-14	228	19	statistically	statistically	ADV
gujaf-14	228	20	significant	significant	ADJ
gujaf-14	228	21	at	at	ADP
gujaf-14	228	22	1	1	NUM
gujaf-14	228	23	%	%	NOUN
gujaf-14	228	24	level	level	NOUN
gujaf-14	228	25	of	of	ADP
gujaf-14	228	26	significance	significance	NOUN
gujaf-14	228	27	.	.	PUNCT
gujaf-14	229	1	therefore	therefore	ADV
gujaf-14	229	2	,	,	PUNCT
gujaf-14	229	3	this	this	DET
gujaf-14	229	4	result	result	NOUN
gujaf-14	229	5	can	can	AUX
gujaf-14	229	6	be	be	AUX
gujaf-14	229	7	relied	rely	VERB
gujaf-14	229	8	upon	upon	SCONJ
gujaf-14	229	9	.	.	PUNCT
gujaf-14	230	1	tolerance	tolerance	NOUN
gujaf-14	230	2	values	value	NOUN
gujaf-14	230	3	and	and	CCONJ
gujaf-14	230	4	variance	variance	NOUN
gujaf-14	230	5	-	-	PUNCT
gujaf-14	230	6	inflation	inflation	NOUN
gujaf-14	230	7	factors	factor	NOUN
gujaf-14	230	8	are	be	AUX
gujaf-14	230	9	two	two	NUM
gujaf-14	230	10	further	further	ADJ
gujaf-14	230	11	steps	step	NOUN
gujaf-14	230	12	to	to	PART
gujaf-14	230	13	assess	assess	VERB
gujaf-14	230	14	multi	multi	ADJ
gujaf-14	230	15	collinearity	collinearity	NOUN
gujaf-14	230	16	between	between	ADP
gujaf-14	230	17	independent	independent	ADJ
gujaf-14	230	18	variables	variable	NOUN
gujaf-14	230	19	.	.	PUNCT
gujaf-14	231	1	using	use	VERB
gujaf-14	231	2	stata	stata	NOUN
gujaf-14	231	3	,	,	PUNCT
gujaf-14	231	4	the	the	DET
gujaf-14	231	5	variance	variance	NOUN
gujaf-14	231	6	inflation	inflation	NOUN
gujaf-14	231	7	factors	factor	NOUN
gujaf-14	231	8	and	and	CCONJ
gujaf-14	231	9	tolerance	tolerance	NOUN
gujaf-14	231	10	values	value	NOUN
gujaf-14	231	11	are	be	AUX
gujaf-14	231	12	computed	compute	VERB
gujaf-14	231	13	and	and	CCONJ
gujaf-14	231	14	found	find	VERB
gujaf-14	231	15	to	to	PART
gujaf-14	231	16	be	be	AUX
gujaf-14	231	17	consistently	consistently	ADV
gujaf-14	231	18	smaller	small	ADJ
gujaf-14	231	19	than	than	ADP
gujaf-14	231	20	ten	ten	NUM
gujaf-14	231	21	and	and	CCONJ
gujaf-14	231	22	one	one	NUM
gujaf-14	231	23	respectively	respectively	ADV
gujaf-14	231	24	indicating	indicate	VERB
gujaf-14	231	25	absence	absence	NOUN
gujaf-14	231	26	of	of	ADP
gujaf-14	231	27	multi	multi	ADJ
gujaf-14	231	28	collinearity	collinearity	NOUN
gujaf-14	231	29	(	(	PUNCT
gujaf-14	231	30	neter	neter	PROPN
gujaf-14	231	31	,	,	PUNCT
gujaf-14	231	32	kutner	kutner	PROPN
gujaf-14	231	33	,	,	PUNCT
gujaf-14	231	34	nachtasheim	nachtasheim	PROPN
gujaf-14	231	35	,	,	PUNCT
gujaf-14	231	36	&	&	CCONJ
gujaf-14	231	37	wasserman	wasserman	PROPN
gujaf-14	231	38	,	,	PUNCT
gujaf-14	231	39	1996	1996	NUM
gujaf-14	231	40	)	)	PUNCT
gujaf-14	232	1	and	and	CCONJ
gujaf-14	232	2	(	(	PUNCT
gujaf-14	232	3	cassey	cassey	PROPN
gujaf-14	232	4	&	&	CCONJ
gujaf-14	232	5	anderson	anderson	PROPN
gujaf-14	232	6	,	,	PUNCT
gujaf-14	232	7	1999	1999	NUM
gujaf-14	232	8	)	)	PUNCT
gujaf-14	232	9	.	.	PUNCT
gujaf-14	233	1	in	in	ADP
gujaf-14	233	2	addition	addition	NOUN
gujaf-14	233	3	,	,	PUNCT
gujaf-14	233	4	the	the	DET
gujaf-14	233	5	tolerance	tolerance	NOUN
gujaf-14	233	6	values	value	NOUN
gujaf-14	233	7	are	be	AUX
gujaf-14	233	8	consistently	consistently	ADV
gujaf-14	233	9	smaller	small	ADJ
gujaf-14	233	10	than	than	ADP
gujaf-14	233	11	1.00	1.00	NUM
gujaf-14	233	12	thus	thus	ADV
gujaf-14	233	13	further	far	ADV
gujaf-14	233	14	substantiates	substantiate	VERB
gujaf-14	233	15	the	the	DET
gujaf-14	233	16	fact	fact	NOUN
gujaf-14	233	17	that	that	SCONJ
gujaf-14	233	18	there	there	PRON
gujaf-14	233	19	is	be	VERB
gujaf-14	233	20	no	no	DET
gujaf-14	233	21	multicllinearity	multicllinearity	NOUN
gujaf-14	233	22	between	between	ADP
gujaf-14	233	23	independent	independent	ADJ
gujaf-14	233	24	variables	variable	NOUN
gujaf-14	233	25	(	(	PUNCT
gujaf-14	233	26	tobachnick	tobachnick	NOUN
gujaf-14	233	27	&	&	CCONJ
gujaf-14	233	28	fidell	fidell	PROPN
gujaf-14	233	29	,	,	PUNCT
gujaf-14	233	30	1996	1996	NUM
gujaf-14	233	31	)	)	PUNCT
gujaf-14	233	32	.	.	PUNCT
gujaf-14	234	1	audit	audit	NOUN
gujaf-14	234	2	firm	firm	ADJ
gujaf-14	234	3	tenure	tenure	NOUN
gujaf-14	234	4	and	and	CCONJ
gujaf-14	234	5	earnings	earning	NOUN
gujaf-14	234	6	management	management	NOUN
gujaf-14	234	7	again	again	ADV
gujaf-14	234	8	,	,	PUNCT
gujaf-14	234	9	the	the	DET
gujaf-14	234	10	regression	regression	NOUN
gujaf-14	234	11	result	result	NOUN
gujaf-14	234	12	revealed	reveal	VERB
gujaf-14	234	13	a	a	DET
gujaf-14	234	14	negative	negative	ADJ
gujaf-14	234	15	and	and	CCONJ
gujaf-14	234	16	insignificant	insignificant	ADJ
gujaf-14	234	17	relationship	relationship	NOUN
gujaf-14	234	18	(	(	PUNCT
gujaf-14	234	19	coefficient	coefficient	NOUN
gujaf-14	234	20	=	=	PUNCT
gujaf-14	234	21	-.006	-.006	ADJ
gujaf-14	234	22	and	and	CCONJ
gujaf-14	234	23	p=.12	p=.12	NOUN
gujaf-14	234	24	%	%	NOUN
gujaf-14	234	25	)	)	PUNCT
gujaf-14	234	26	between	between	ADP
gujaf-14	234	27	audit	audit	NOUN
gujaf-14	234	28	firm	firm	ADJ
gujaf-14	234	29	tenure	tenure	NOUN
gujaf-14	234	30	and	and	CCONJ
gujaf-14	234	31	earnings	earning	NOUN
gujaf-14	234	32	management	management	NOUN
gujaf-14	234	33	of	of	ADP
gujaf-14	234	34	listed	list	VERB
gujaf-14	234	35	deposit	deposit	NOUN
gujaf-14	234	36	money	money	NOUN
gujaf-14	234	37	banks	bank	NOUN
gujaf-14	234	38	in	in	ADP
gujaf-14	234	39	nigeria	nigeria	PROPN
gujaf-14	234	40	.	.	PUNCT
gujaf-14	235	1	the	the	DET
gujaf-14	235	2	result	result	NOUN
gujaf-14	235	3	signifies	signify	VERB
gujaf-14	235	4	that	that	SCONJ
gujaf-14	235	5	the	the	PRON
gujaf-14	235	6	higher	high	ADJ
gujaf-14	235	7	the	the	DET
gujaf-14	235	8	number	number	NOUN
gujaf-14	235	9	years	year	NOUN
gujaf-14	235	10	of	of	ADP
gujaf-14	235	11	audit	audit	NOUN
gujaf-14	235	12	by	by	ADP
gujaf-14	235	13	a	a	DET
gujaf-14	235	14	particular	particular	ADJ
gujaf-14	235	15	audit	audit	NOUN
gujaf-14	235	16	firm	firm	NOUN
gujaf-14	235	17	among	among	ADP
gujaf-14	235	18	the	the	DET
gujaf-14	235	19	listed	list	VERB
gujaf-14	235	20	deposit	deposit	NOUN
gujaf-14	235	21	money	money	NOUN
gujaf-14	235	22	banks	bank	NOUN
gujaf-14	235	23	in	in	ADP
gujaf-14	235	24	nigeria	nigeria	PROPN
gujaf-14	235	25	,	,	PUNCT
gujaf-14	235	26	the	the	PRON
gujaf-14	235	27	lower	low	ADJ
gujaf-14	235	28	the	the	DET
gujaf-14	235	29	earnings	earning	NOUN
gujaf-14	235	30	management	management	NOUN
gujaf-14	235	31	.	.	PUNCT
gujaf-14	236	1	that	that	PRON
gujaf-14	236	2	is	be	AUX
gujaf-14	236	3	,	,	PUNCT
gujaf-14	236	4	audit	audit	NOUN
gujaf-14	236	5	firm	firm	ADJ
gujaf-14	236	6	tenure	tenure	NOUN
gujaf-14	236	7	has	have	VERB
gujaf-14	236	8	no	no	DET
gujaf-14	236	9	power	power	NOUN
gujaf-14	236	10	to	to	PART
gujaf-14	236	11	influence	influence	VERB
gujaf-14	236	12	earnings	earning	NOUN
gujaf-14	236	13	management	management	NOUN
gujaf-14	236	14	of	of	ADP
gujaf-14	236	15	public	public	ADJ
gujaf-14	236	16	quoted	quote	VERB
gujaf-14	236	17	deposit	deposit	NOUN
gujaf-14	236	18	money	money	NOUN
gujaf-14	236	19	banks	bank	NOUN
gujaf-14	236	20	in	in	ADP
gujaf-14	236	21	nigeria	nigeria	PROPN
gujaf-14	236	22	but	but	CCONJ
gujaf-14	236	23	rather	rather	ADV
gujaf-14	236	24	only	only	ADV
gujaf-14	236	25	an	an	DET
gujaf-14	236	26	inverse	inverse	NOUN
gujaf-14	236	27	relationship	relationship	NOUN
gujaf-14	236	28	exists	exist	VERB
gujaf-14	236	29	.	.	PUNCT
gujaf-14	237	1	the	the	DET
gujaf-14	237	2	result	result	NOUN
gujaf-14	237	3	implies	imply	VERB
gujaf-14	237	4	that	that	SCONJ
gujaf-14	237	5	for	for	ADP
gujaf-14	237	6	every	every	DET
gujaf-14	237	7	increase	increase	NOUN
gujaf-14	237	8	in	in	ADP
gujaf-14	237	9	the	the	DET
gujaf-14	237	10	number	number	NOUN
gujaf-14	237	11	of	of	ADP
gujaf-14	237	12	years	year	NOUN
gujaf-14	237	13	of	of	ADP
gujaf-14	237	14	audit	audit	NOUN
gujaf-14	237	15	firm	firm	ADJ
gujaf-14	237	16	tenure	tenure	NOUN
gujaf-14	237	17	of	of	ADP
gujaf-14	237	18	listed	list	VERB
gujaf-14	237	19	deposit	deposit	NOUN
gujaf-14	237	20	money	money	NOUN
gujaf-14	237	21	banks	bank	NOUN
gujaf-14	237	22	in	in	ADP
gujaf-14	237	23	nigeria	nigeria	PROPN
gujaf-14	237	24	,	,	PUNCT
gujaf-14	237	25	there	there	PRON
gujaf-14	237	26	is	be	VERB
gujaf-14	237	27	possibility	possibility	NOUN
gujaf-14	237	28	that	that	SCONJ
gujaf-14	237	29	earnings	earning	NOUN
gujaf-14	237	30	management	management	NOUN
gujaf-14	237	31	will	will	AUX
gujaf-14	237	32	reduce	reduce	VERB
gujaf-14	237	33	but	but	CCONJ
gujaf-14	237	34	audit	audit	NOUN
gujaf-14	237	35	tenure	tenure	NOUN
gujaf-14	237	36	does	do	AUX
gujaf-14	237	37	not	not	PART
gujaf-14	237	38	have	have	VERB
gujaf-14	237	39	the	the	DET
gujaf-14	237	40	power	power	NOUN
gujaf-14	237	41	to	to	PART
gujaf-14	237	42	determine	determine	VERB
gujaf-14	237	43	earnings	earning	NOUN
gujaf-14	237	44	management	management	NOUN
gujaf-14	237	45	of	of	ADP
gujaf-14	237	46	listed	list	VERB
gujaf-14	237	47	deposit	deposit	NOUN
gujaf-14	237	48	money	money	NOUN
gujaf-14	237	49	banks	bank	NOUN
gujaf-14	237	50	in	in	ADP
gujaf-14	237	51	nigeria	nigeria	PROPN
gujaf-14	237	52	.	.	PUNCT
gujaf-14	238	1	the	the	DET
gujaf-14	238	2	result	result	NOUN
gujaf-14	238	3	is	be	AUX
gujaf-14	238	4	in	in	ADP
gujaf-14	238	5	line	line	NOUN
gujaf-14	238	6	with	with	ADP
gujaf-14	238	7	priory	priory	NOUN
gujaf-14	238	8	expectation	expectation	NOUN
gujaf-14	238	9	because	because	SCONJ
gujaf-14	238	10	it	it	PRON
gujaf-14	238	11	is	be	AUX
gujaf-14	238	12	expected	expect	VERB
gujaf-14	238	13	that	that	SCONJ
gujaf-14	238	14	audit	audit	NOUN
gujaf-14	238	15	tenure	tenure	NOUN
gujaf-14	238	16	of	of	ADP
gujaf-14	238	17	auditors	auditor	NOUN
gujaf-14	238	18	of	of	ADP
gujaf-14	238	19	public	public	ADJ
gujaf-14	238	20	quoted	quote	VERB
gujaf-14	238	21	deposit	deposit	NOUN
gujaf-14	238	22	money	money	NOUN
gujaf-14	238	23	banks	bank	NOUN
gujaf-14	238	24	in	in	ADP
gujaf-14	238	25	nigeria	nigeria	PROPN
gujaf-14	238	26	should	should	AUX
gujaf-14	238	27	have	have	VERB
gujaf-14	238	28	the	the	DET
gujaf-14	238	29	power	power	NOUN
gujaf-14	238	30	to	to	PART
gujaf-14	238	31	constrain	constrain	VERB
gujaf-14	238	32	earnings	earning	NOUN
gujaf-14	238	33	management	management	NOUN
gujaf-14	238	34	,	,	PUNCT
gujaf-14	238	35	because	because	SCONJ
gujaf-14	238	36	it	it	PRON
gujaf-14	238	37	is	be	AUX
gujaf-14	238	38	believed	believe	VERB
gujaf-14	238	39	that	that	SCONJ
gujaf-14	238	40	higher	high	ADJ
gujaf-14	238	41	audit	audit	NOUN
gujaf-14	238	42	firms	firm	NOUN
gujaf-14	238	43	tenure	tenure	NOUN
gujaf-14	238	44	will	will	AUX
gujaf-14	238	45	give	give	VERB
gujaf-14	238	46	better	well	ADJ
gujaf-14	238	47	insight	insight	NOUN
gujaf-14	238	48	to	to	ADP
gujaf-14	238	49	the	the	DET
gujaf-14	238	50	auditors	auditor	NOUN
gujaf-14	238	51	about	about	ADP
gujaf-14	238	52	the	the	DET
gujaf-14	238	53	client	client	NOUN
gujaf-14	238	54	operation	operation	NOUN
gujaf-14	238	55	as	as	ADP
gujaf-14	238	56	such	such	ADJ
gujaf-14	238	57	quality	quality	NOUN
gujaf-14	238	58	audit	audit	NOUN
gujaf-14	238	59	should	should	AUX
gujaf-14	238	60	be	be	AUX
gujaf-14	238	61	achieve	achieve	VERB
gujaf-14	238	62	with	with	ADP
gujaf-14	238	63	higher	high	ADJ
gujaf-14	238	64	audit	audit	NOUN
gujaf-14	238	65	tenure	tenure	NOUN
gujaf-14	238	66	capable	capable	ADJ
gujaf-14	238	67	of	of	ADP
gujaf-14	238	68	constraining	constrain	VERB
gujaf-14	238	69	earnings	earning	NOUN
gujaf-14	238	70	management	management	NOUN
gujaf-14	238	71	.	.	PUNCT
gujaf-14	239	1	the	the	DET
gujaf-14	239	2	result	result	NOUN
gujaf-14	239	3	of	of	ADP
gujaf-14	239	4	the	the	DET
gujaf-14	239	5	study	study	NOUN
gujaf-14	239	6	revealed	reveal	VERB
gujaf-14	239	7	an	an	DET
gujaf-14	239	8	inverse	inverse	NOUN
gujaf-14	239	9	though	though	SCONJ
gujaf-14	239	10	insignificant	insignificant	ADJ
gujaf-14	239	11	of	of	ADP
gujaf-14	239	12	audit	audit	NOUN
gujaf-14	239	13	firm	firm	ADJ
gujaf-14	239	14	tenure	tenure	NOUN
gujaf-14	239	15	on	on	ADP
gujaf-14	239	16	earnings	earning	NOUN
gujaf-14	239	17	smoothing	smoothing	NOUN
gujaf-14	239	18	of	of	ADP
gujaf-14	239	19	quoted	quote	VERB
gujaf-14	239	20	deposit	deposit	NOUN
gujaf-14	239	21	money	money	NOUN
gujaf-14	239	22	banks	bank	NOUN
gujaf-14	239	23	in	in	ADP
gujaf-14	239	24	nigeria	nigeria	PROPN
gujaf-14	239	25	.	.	PUNCT
gujaf-14	240	1	the	the	DET
gujaf-14	240	2	finding	finding	NOUN
gujaf-14	240	3	of	of	ADP
gujaf-14	240	4	the	the	DET
gujaf-14	240	5	study	study	NOUN
gujaf-14	240	6	is	be	AUX
gujaf-14	240	7	in	in	ADP
gujaf-14	240	8	line	line	NOUN
gujaf-14	240	9	with	with	ADP
gujaf-14	240	10	previous	previous	ADJ
gujaf-14	240	11	studies	study	NOUN
gujaf-14	240	12	of	of	ADP
gujaf-14	240	13	;	;	PUNCT
gujaf-14	240	14	lin	lin	PROPN
gujaf-14	240	15	and	and	CCONJ
gujaf-14	240	16	hwang	hwang	PROPN
gujaf-14	240	17	(	(	PUNCT
gujaf-14	240	18	2010	2010	NUM
gujaf-14	240	19	)	)	PUNCT
gujaf-14	240	20	.	.	PUNCT
gujaf-14	241	1	contrary	contrary	ADJ
gujaf-14	241	2	to	to	ADP
gujaf-14	241	3	the	the	DET
gujaf-14	241	4	findings	finding	NOUN
gujaf-14	241	5	of	of	ADP
gujaf-14	241	6	;	;	PUNCT
gujaf-14	241	7	rad	rad	PROPN
gujaf-14	241	8	et	et	PROPN
gujaf-14	241	9	al	al	PROPN
gujaf-14	241	10	(	(	PUNCT
gujaf-14	241	11	2016	2016	NUM
gujaf-14	241	12	)	)	PUNCT
gujaf-14	241	13	,	,	PUNCT
gujaf-14	241	14	okolie	okolie	NOUN
gujaf-14	241	15	(	(	PUNCT
gujaf-14	241	16	2014	2014	NUM
gujaf-14	241	17	)	)	PUNCT
gujaf-14	241	18	,	,	PUNCT
gujaf-14	241	19	ebrahim	ebrahim	PROPN
gujaf-14	241	20	(	(	PUNCT
gujaf-14	241	21	2001	2001	NUM
gujaf-14	241	22	)	)	PUNCT
gujaf-14	241	23	,	,	PUNCT
gujaf-14	241	24	reichelt	reichelt	PROPN
gujaf-14	241	25	and	and	CCONJ
gujaf-14	241	26	wang	wang	PROPN
gujaf-14	241	27	(	(	PUNCT
gujaf-14	241	28	2010	2010	NUM
gujaf-14	241	29	)	)	PUNCT
gujaf-14	241	30	and	and	CCONJ
gujaf-14	241	31	okolie	okolie	NOUN
gujaf-14	241	32	et	et	PROPN
gujaf-14	241	33	al	al	PROPN
gujaf-14	241	34	(	(	PUNCT
gujaf-14	241	35	2013	2013	NUM
gujaf-14	241	36	)	)	PUNCT
gujaf-14	241	37	.	.	PUNCT
gujaf-14	242	1	gujaf	gujaf	NOUN
gujaf-14	242	2	:	:	PUNCT
gujaf-14	242	3	gusau	gusau	PROPN
gujaf-14	242	4	journal	journal	NOUN
gujaf-14	242	5	of	of	ADP
gujaf-14	242	6	accounting	accounting	NOUN
gujaf-14	242	7	and	and	CCONJ
gujaf-14	242	8	finance	finance	NOUN
gujaf-14	242	9	,	,	PUNCT
gujaf-14	242	10	vol	vol	NOUN
gujaf-14	242	11	.	.	PUNCT
gujaf-14	243	1	i	i	PRON
gujaf-14	243	2	,	,	PUNCT
gujaf-14	243	3	issue	issue	NOUN
gujaf-14	243	4	1	1	NUM
gujaf-14	243	5	,	,	PUNCT
gujaf-14	243	6	april	april	PROPN
gujaf-14	243	7	,	,	PUNCT
gujaf-14	243	8	2020	2020	NUM
gujaf-14	243	9	issn	issn	VERB
gujaf-14	243	10	2756	2756	NUM
gujaf-14	243	11	-	-	PUNCT
gujaf-14	243	12	665x	665x	NOUN
gujaf-14	243	13	19	19	NUM
gujaf-14	243	14	audit	audit	NOUN
gujaf-14	243	15	independence	independence	NOUN
gujaf-14	243	16	and	and	CCONJ
gujaf-14	243	17	earnings	earning	NOUN
gujaf-14	243	18	management	management	NOUN
gujaf-14	243	19	the	the	DET
gujaf-14	243	20	regression	regression	NOUN
gujaf-14	243	21	result	result	NOUN
gujaf-14	243	22	in	in	ADP
gujaf-14	243	23	table	table	NOUN
gujaf-14	243	24	revealed	reveal	VERB
gujaf-14	243	25	a	a	DET
gujaf-14	243	26	negative	negative	ADJ
gujaf-14	243	27	and	and	CCONJ
gujaf-14	243	28	significant	significant	ADJ
gujaf-14	243	29	relationship	relationship	NOUN
gujaf-14	243	30	(	(	PUNCT
gujaf-14	243	31	coefficient	coefficient	NOUN
gujaf-14	243	32	=	=	SYM
gujaf-14	243	33	-.0083	-.0083	PUNCT
gujaf-14	243	34	and	and	CCONJ
gujaf-14	243	35	p=1	p=1	NUM
gujaf-14	243	36	%	%	NOUN
gujaf-14	243	37	)	)	PUNCT
gujaf-14	243	38	of	of	ADP
gujaf-14	243	39	audit	audit	NOUN
gujaf-14	243	40	fees	fee	NOUN
gujaf-14	243	41	and	and	CCONJ
gujaf-14	243	42	earnings	earning	NOUN
gujaf-14	243	43	management	management	NOUN
gujaf-14	243	44	of	of	ADP
gujaf-14	243	45	banks	bank	NOUN
gujaf-14	243	46	in	in	ADP
gujaf-14	243	47	nigeria	nigeria	PROPN
gujaf-14	243	48	.	.	PUNCT
gujaf-14	244	1	this	this	DET
gujaf-14	244	2	result	result	NOUN
gujaf-14	244	3	signifies	signify	VERB
gujaf-14	244	4	that	that	SCONJ
gujaf-14	244	5	the	the	PRON
gujaf-14	244	6	higher	high	ADJ
gujaf-14	244	7	the	the	DET
gujaf-14	244	8	fees	fee	NOUN
gujaf-14	244	9	paid	pay	VERB
gujaf-14	244	10	to	to	ADP
gujaf-14	244	11	auditors	auditor	NOUN
gujaf-14	244	12	of	of	ADP
gujaf-14	244	13	listed	list	VERB
gujaf-14	244	14	deposit	deposit	NOUN
gujaf-14	244	15	money	money	NOUN
gujaf-14	244	16	banks	bank	NOUN
gujaf-14	244	17	in	in	ADP
gujaf-14	244	18	nigeria	nigeria	PRON
gujaf-14	244	19	the	the	PRON
gujaf-14	244	20	lower	low	ADJ
gujaf-14	244	21	the	the	DET
gujaf-14	244	22	level	level	NOUN
gujaf-14	244	23	of	of	ADP
gujaf-14	244	24	earnings	earning	NOUN
gujaf-14	244	25	management	management	NOUN
gujaf-14	244	26	.	.	PUNCT
gujaf-14	245	1	that	that	PRON
gujaf-14	245	2	is	be	AUX
gujaf-14	245	3	,	,	PUNCT
gujaf-14	245	4	audit	audit	NOUN
gujaf-14	245	5	fees	fee	NOUN
gujaf-14	245	6	have	have	VERB
gujaf-14	245	7	the	the	DET
gujaf-14	245	8	power	power	NOUN
gujaf-14	245	9	to	to	PART
gujaf-14	245	10	constrain	constrain	VERB
gujaf-14	245	11	earnings	earning	NOUN
gujaf-14	245	12	management	management	NOUN
gujaf-14	245	13	of	of	ADP
gujaf-14	245	14	listed	list	VERB
gujaf-14	245	15	deposit	deposit	NOUN
gujaf-14	245	16	money	money	NOUN
gujaf-14	245	17	banks	bank	NOUN
gujaf-14	245	18	in	in	ADP
gujaf-14	245	19	nigeria	nigeria	PROPN
gujaf-14	245	20	.	.	PUNCT
gujaf-14	246	1	the	the	DET
gujaf-14	246	2	result	result	NOUN
gujaf-14	246	3	implies	imply	VERB
gujaf-14	246	4	that	that	SCONJ
gujaf-14	246	5	for	for	ADP
gujaf-14	246	6	every	every	DET
gujaf-14	246	7	one	one	NUM
gujaf-14	246	8	percent	percent	NOUN
gujaf-14	246	9	or	or	CCONJ
gujaf-14	246	10	₦	₦	X
gujaf-14	246	11	1increase	1increase	PROPN
gujaf-14	246	12	in	in	ADP
gujaf-14	246	13	audit	audit	NOUN
gujaf-14	246	14	fees	fee	NOUN
gujaf-14	246	15	paid	pay	VERB
gujaf-14	246	16	to	to	PART
gujaf-14	246	17	audit	audit	VERB
gujaf-14	246	18	firms	firm	NOUN
gujaf-14	246	19	of	of	ADP
gujaf-14	246	20	listed	list	VERB
gujaf-14	246	21	deposit	deposit	NOUN
gujaf-14	246	22	money	money	NOUN
gujaf-14	246	23	banks	bank	NOUN
gujaf-14	246	24	in	in	ADP
gujaf-14	246	25	nigeria	nigeria	PROPN
gujaf-14	246	26	,	,	PUNCT
gujaf-14	246	27	earnings	earning	NOUN
gujaf-14	246	28	management	management	NOUN
gujaf-14	246	29	will	will	AUX
gujaf-14	246	30	reduce	reduce	VERB
gujaf-14	246	31	by	by	ADP
gujaf-14	246	32	0.8	0.8	NUM
gujaf-14	246	33	%	%	NOUN
gujaf-14	246	34	.	.	PUNCT
gujaf-14	247	1	the	the	DET
gujaf-14	247	2	result	result	NOUN
gujaf-14	247	3	is	be	AUX
gujaf-14	247	4	in	in	ADP
gujaf-14	247	5	line	line	NOUN
gujaf-14	247	6	with	with	ADP
gujaf-14	247	7	priory	priory	NOUN
gujaf-14	247	8	expectation	expectation	NOUN
gujaf-14	247	9	because	because	SCONJ
gujaf-14	247	10	it	it	PRON
gujaf-14	247	11	is	be	AUX
gujaf-14	247	12	expected	expect	VERB
gujaf-14	247	13	that	that	SCONJ
gujaf-14	247	14	audit	audit	NOUN
gujaf-14	247	15	fees	fee	NOUN
gujaf-14	247	16	paid	pay	VERB
gujaf-14	247	17	to	to	ADP
gujaf-14	247	18	the	the	DET
gujaf-14	247	19	audit	audit	NOUN
gujaf-14	247	20	firms	firm	NOUN
gujaf-14	247	21	of	of	ADP
gujaf-14	247	22	public	public	ADJ
gujaf-14	247	23	quoted	quote	VERB
gujaf-14	247	24	deposit	deposit	NOUN
gujaf-14	247	25	money	money	NOUN
gujaf-14	247	26	banks	bank	NOUN
gujaf-14	247	27	in	in	ADP
gujaf-14	247	28	nigeria	nigeria	PROPN
gujaf-14	247	29	should	should	AUX
gujaf-14	247	30	constrain	constrain	VERB
gujaf-14	247	31	earnings	earning	NOUN
gujaf-14	247	32	management	management	NOUN
gujaf-14	247	33	as	as	ADP
gujaf-14	247	34	high	high	ADJ
gujaf-14	247	35	audit	audit	NOUN
gujaf-14	247	36	fees	fee	NOUN
gujaf-14	247	37	will	will	AUX
gujaf-14	247	38	make	make	VERB
gujaf-14	247	39	audit	audit	NOUN
gujaf-14	247	40	firms	firm	NOUN
gujaf-14	247	41	deploy	deploy	VERB
gujaf-14	247	42	their	their	PRON
gujaf-14	247	43	best	good	ADJ
gujaf-14	247	44	audit	audit	NOUN
gujaf-14	247	45	staff	staff	NOUN
gujaf-14	247	46	in	in	ADP
gujaf-14	247	47	order	order	NOUN
gujaf-14	247	48	to	to	PART
gujaf-14	247	49	achieve	achieve	VERB
gujaf-14	247	50	a	a	DET
gujaf-14	247	51	quality	quality	NOUN
gujaf-14	247	52	audit	audit	NOUN
gujaf-14	247	53	capable	capable	ADJ
gujaf-14	247	54	of	of	ADP
gujaf-14	247	55	constraining	constrain	VERB
gujaf-14	247	56	earnings	earning	NOUN
gujaf-14	247	57	management	management	NOUN
gujaf-14	247	58	.	.	PUNCT
gujaf-14	248	1	the	the	DET
gujaf-14	248	2	finding	finding	NOUN
gujaf-14	248	3	of	of	ADP
gujaf-14	248	4	the	the	DET
gujaf-14	248	5	study	study	NOUN
gujaf-14	248	6	is	be	AUX
gujaf-14	248	7	in	in	ADP
gujaf-14	248	8	line	line	NOUN
gujaf-14	248	9	with	with	ADP
gujaf-14	248	10	studies	study	NOUN
gujaf-14	248	11	of	of	ADP
gujaf-14	248	12	;	;	PUNCT
gujaf-14	248	13	murya	murya	X
gujaf-14	248	14	(	(	PUNCT
gujaf-14	248	15	2010	2010	NUM
gujaf-14	248	16	)	)	PUNCT
gujaf-14	248	17	,	,	PUNCT
gujaf-14	248	18	okolie	okolie	NOUN
gujaf-14	248	19	(	(	PUNCT
gujaf-14	248	20	2014	2014	NUM
gujaf-14	248	21	)	)	PUNCT
gujaf-14	248	22	and	and	CCONJ
gujaf-14	248	23	okolie	okolie	NOUN
gujaf-14	248	24	et	et	PROPN
gujaf-14	248	25	al	al	PROPN
gujaf-14	248	26	(	(	PUNCT
gujaf-14	248	27	2013	2013	NUM
gujaf-14	248	28	)	)	PUNCT
gujaf-14	248	29	.	.	PUNCT
gujaf-14	249	1	audit	audit	NOUN
gujaf-14	249	2	firm	firm	ADJ
gujaf-14	249	3	size	size	NOUN
gujaf-14	249	4	and	and	CCONJ
gujaf-14	249	5	earnings	earning	NOUN
gujaf-14	249	6	management	management	NOUN
gujaf-14	249	7	.	.	PUNCT
gujaf-14	250	1	table	table	NOUN
gujaf-14	250	2	3	3	NUM
gujaf-14	250	3	also	also	ADV
gujaf-14	250	4	revealed	reveal	VERB
gujaf-14	250	5	that	that	SCONJ
gujaf-14	250	6	there	there	PRON
gujaf-14	250	7	is	be	VERB
gujaf-14	250	8	a	a	DET
gujaf-14	250	9	positive	positive	ADJ
gujaf-14	250	10	and	and	CCONJ
gujaf-14	250	11	insignificant	insignificant	ADJ
gujaf-14	250	12	relationship	relationship	NOUN
gujaf-14	250	13	(	(	PUNCT
gujaf-14	250	14	coefficient	coefficient	NOUN
gujaf-14	250	15	=	=	PUNCT
gujaf-14	250	16	0.009	0.009	NUM
gujaf-14	250	17	and	and	CCONJ
gujaf-14	250	18	p=	p=	ADJ
gujaf-14	250	19	27	27	NUM
gujaf-14	250	20	%	%	NOUN
gujaf-14	250	21	)	)	PUNCT
gujaf-14	250	22	between	between	ADP
gujaf-14	250	23	audit	audit	NOUN
gujaf-14	250	24	firm	firm	ADJ
gujaf-14	250	25	size	size	NOUN
gujaf-14	250	26	and	and	CCONJ
gujaf-14	250	27	earnings	earning	NOUN
gujaf-14	250	28	management	management	NOUN
gujaf-14	250	29	of	of	ADP
gujaf-14	250	30	listed	list	VERB
gujaf-14	250	31	deposit	deposit	NOUN
gujaf-14	250	32	money	money	NOUN
gujaf-14	250	33	banks	bank	NOUN
gujaf-14	250	34	in	in	ADP
gujaf-14	250	35	nigeria	nigeria	PROPN
gujaf-14	250	36	.	.	PUNCT
gujaf-14	251	1	the	the	DET
gujaf-14	251	2	result	result	NOUN
gujaf-14	251	3	signifies	signify	VERB
gujaf-14	251	4	that	that	SCONJ
gujaf-14	251	5	that	that	SCONJ
gujaf-14	251	6	the	the	DET
gujaf-14	251	7	big-4	big-4	ADJ
gujaf-14	251	8	audit	audit	NOUN
gujaf-14	251	9	firms	firm	NOUN
gujaf-14	251	10	have	have	VERB
gujaf-14	251	11	a	a	DET
gujaf-14	251	12	direct	direct	ADJ
gujaf-14	251	13	positive	positive	ADJ
gujaf-14	251	14	relationship	relationship	NOUN
gujaf-14	251	15	with	with	ADP
gujaf-14	251	16	earnings	earning	NOUN
gujaf-14	251	17	management	management	NOUN
gujaf-14	251	18	of	of	ADP
gujaf-14	251	19	public	public	ADJ
gujaf-14	251	20	quoted	quote	VERB
gujaf-14	251	21	deposit	deposit	NOUN
gujaf-14	251	22	money	money	NOUN
gujaf-14	251	23	banks	bank	NOUN
gujaf-14	251	24	in	in	ADP
gujaf-14	251	25	nigeria	nigeria	PROPN
gujaf-14	251	26	.	.	PUNCT
gujaf-14	252	1	that	that	PRON
gujaf-14	252	2	is	be	AUX
gujaf-14	252	3	,	,	PUNCT
gujaf-14	252	4	audit	audit	NOUN
gujaf-14	252	5	by	by	ADP
gujaf-14	252	6	the	the	DET
gujaf-14	252	7	big-4	big-4	ADJ
gujaf-14	252	8	audit	audit	NOUN
gujaf-14	252	9	firms	firm	NOUN
gujaf-14	252	10	do	do	AUX
gujaf-14	252	11	not	not	PART
gujaf-14	252	12	have	have	VERB
gujaf-14	252	13	the	the	DET
gujaf-14	252	14	power	power	NOUN
gujaf-14	252	15	to	to	PART
gujaf-14	252	16	determine	determine	VERB
gujaf-14	252	17	earnings	earning	NOUN
gujaf-14	252	18	management	management	NOUN
gujaf-14	252	19	of	of	ADP
gujaf-14	252	20	listed	list	VERB
gujaf-14	252	21	deposit	deposit	NOUN
gujaf-14	252	22	money	money	NOUN
gujaf-14	252	23	banks	bank	NOUN
gujaf-14	252	24	in	in	ADP
gujaf-14	252	25	nigeria	nigeria	PROPN
gujaf-14	252	26	but	but	CCONJ
gujaf-14	252	27	only	only	ADV
gujaf-14	252	28	direct	direct	ADJ
gujaf-14	252	29	relationship	relationship	NOUN
gujaf-14	252	30	exist	exist	VERB
gujaf-14	252	31	.	.	PUNCT
gujaf-14	253	1	the	the	DET
gujaf-14	253	2	result	result	NOUN
gujaf-14	253	3	implies	imply	VERB
gujaf-14	253	4	that	that	SCONJ
gujaf-14	253	5	the	the	DET
gujaf-14	253	6	more	more	ADJ
gujaf-14	253	7	nigeria	nigeria	PROPN
gujaf-14	253	8	listed	list	VERB
gujaf-14	253	9	deposit	deposit	NOUN
gujaf-14	253	10	money	money	NOUN
gujaf-14	253	11	banks	bank	NOUN
gujaf-14	253	12	are	be	AUX
gujaf-14	253	13	being	be	AUX
gujaf-14	253	14	audited	audit	VERB
gujaf-14	253	15	by	by	ADP
gujaf-14	253	16	any	any	PRON
gujaf-14	253	17	of	of	ADP
gujaf-14	253	18	the	the	DET
gujaf-14	253	19	big-4	big-4	ADJ
gujaf-14	253	20	audit	audit	NOUN
gujaf-14	253	21	firms	firm	NOUN
gujaf-14	253	22	,	,	PUNCT
gujaf-14	253	23	the	the	PRON
gujaf-14	253	24	higher	high	ADJ
gujaf-14	253	25	the	the	DET
gujaf-14	253	26	earnings	earning	NOUN
gujaf-14	253	27	management	management	NOUN
gujaf-14	253	28	in	in	ADP
gujaf-14	253	29	the	the	DET
gujaf-14	253	30	sector	sector	NOUN
gujaf-14	253	31	.	.	PUNCT
gujaf-14	254	1	the	the	DET
gujaf-14	254	2	result	result	NOUN
gujaf-14	254	3	is	be	AUX
gujaf-14	254	4	not	not	PART
gujaf-14	254	5	in	in	ADP
gujaf-14	254	6	line	line	NOUN
gujaf-14	254	7	with	with	ADP
gujaf-14	254	8	priory	priory	NOUN
gujaf-14	254	9	expectation	expectation	NOUN
gujaf-14	254	10	because	because	SCONJ
gujaf-14	254	11	it	it	PRON
gujaf-14	254	12	is	be	AUX
gujaf-14	254	13	expected	expect	VERB
gujaf-14	254	14	that	that	SCONJ
gujaf-14	254	15	audit	audit	NOUN
gujaf-14	254	16	firm	firm	ADJ
gujaf-14	254	17	size	size	NOUN
gujaf-14	254	18	should	should	AUX
gujaf-14	254	19	constrain	constrain	VERB
gujaf-14	254	20	earnings	earning	NOUN
gujaf-14	254	21	management	management	NOUN
gujaf-14	254	22	,	,	PUNCT
gujaf-14	254	23	whereas	whereas	SCONJ
gujaf-14	254	24	,	,	PUNCT
gujaf-14	254	25	in	in	ADP
gujaf-14	254	26	this	this	DET
gujaf-14	254	27	study	study	NOUN
gujaf-14	254	28	a	a	DET
gujaf-14	254	29	positive	positive	ADJ
gujaf-14	254	30	and	and	CCONJ
gujaf-14	254	31	insignificant	insignificant	ADJ
gujaf-14	254	32	relationship	relationship	NOUN
gujaf-14	254	33	exist	exist	VERB
gujaf-14	254	34	as	as	SCONJ
gujaf-14	254	35	revealed	reveal	VERB
gujaf-14	254	36	by	by	ADP
gujaf-14	254	37	the	the	DET
gujaf-14	254	38	finding	finding	NOUN
gujaf-14	254	39	of	of	ADP
gujaf-14	254	40	the	the	DET
gujaf-14	254	41	study	study	NOUN
gujaf-14	254	42	.	.	PUNCT
gujaf-14	255	1	the	the	DET
gujaf-14	255	2	result	result	NOUN
gujaf-14	255	3	is	be	AUX
gujaf-14	255	4	true	true	ADJ
gujaf-14	255	5	despite	despite	SCONJ
gujaf-14	255	6	contrary	contrary	ADV
gujaf-14	255	7	to	to	ADP
gujaf-14	255	8	priory	priory	NOUN
gujaf-14	255	9	expectation	expectation	NOUN
gujaf-14	255	10	and	and	CCONJ
gujaf-14	255	11	a	a	DET
gujaf-14	255	12	good	good	ADJ
gujaf-14	255	13	example	example	NOUN
gujaf-14	255	14	is	be	AUX
gujaf-14	255	15	the	the	DET
gujaf-14	255	16	enron	enron	PROPN
gujaf-14	255	17	scandal	scandal	NOUN
gujaf-14	255	18	of	of	ADP
gujaf-14	255	19	(	(	PUNCT
gujaf-14	255	20	2001	2001	NUM
gujaf-14	255	21	)	)	PUNCT
gujaf-14	255	22	,	,	PUNCT
gujaf-14	255	23	pamalat	pamalat	PROPN
gujaf-14	255	24	in	in	ADP
gujaf-14	255	25	italy	italy	PROPN
gujaf-14	255	26	(	(	PUNCT
gujaf-14	255	27	2003	2003	NUM
gujaf-14	255	28	)	)	PUNCT
gujaf-14	255	29	oceanic	oceanic	PROPN
gujaf-14	255	30	bank	bank	PROPN
gujaf-14	255	31	(	(	PUNCT
gujaf-14	255	32	2009	2009	NUM
gujaf-14	255	33	)	)	PUNCT
gujaf-14	255	34	.	.	PUNCT
gujaf-14	256	1	chi	chi	NOUN
gujaf-14	256	2	(	(	PUNCT
gujaf-14	256	3	2011	2011	NUM
gujaf-14	256	4	)	)	PUNCT
gujaf-14	256	5	,	,	PUNCT
gujaf-14	256	6	kim	kim	PROPN
gujaf-14	256	7	(	(	PUNCT
gujaf-14	256	8	2003	2003	NUM
gujaf-14	256	9	)	)	PUNCT
gujaf-14	256	10	,	,	PUNCT
gujaf-14	256	11	and	and	CCONJ
gujaf-14	256	12	cohen	cohen	PROPN
gujaf-14	256	13	and	and	CCONJ
gujaf-14	256	14	zarowin	zarowin	PROPN
gujaf-14	256	15	(	(	PUNCT
gujaf-14	256	16	2010	2010	NUM
gujaf-14	256	17	)	)	PUNCT
gujaf-14	256	18	also	also	ADV
gujaf-14	256	19	found	find	VERB
gujaf-14	256	20	that	that	SCONJ
gujaf-14	256	21	the	the	DET
gujaf-14	256	22	presence	presence	NOUN
gujaf-14	256	23	of	of	ADP
gujaf-14	256	24	the	the	DET
gujaf-14	256	25	big-4	big-4	ADJ
gujaf-14	256	26	audit	audit	NOUN
gujaf-14	256	27	firms	firm	NOUN
gujaf-14	256	28	is	be	AUX
gujaf-14	256	29	associated	associate	VERB
gujaf-14	256	30	with	with	ADP
gujaf-14	256	31	greater	great	ADJ
gujaf-14	256	32	earnings	earning	NOUN
gujaf-14	256	33	management	management	NOUN
gujaf-14	256	34	;	;	PUNCT
gujaf-14	256	35	this	this	PRON
gujaf-14	256	36	can	can	AUX
gujaf-14	256	37	also	also	ADV
gujaf-14	256	38	be	be	AUX
gujaf-14	256	39	possible	possible	ADJ
gujaf-14	256	40	due	due	ADJ
gujaf-14	256	41	to	to	PART
gujaf-14	256	42	entrenchment	entrenchment	VERB
gujaf-14	256	43	hypothesis.the	hypothesis.the	DET
gujaf-14	256	44	finding	finding	NOUN
gujaf-14	256	45	of	of	ADP
gujaf-14	256	46	the	the	DET
gujaf-14	256	47	study	study	NOUN
gujaf-14	256	48	is	be	AUX
gujaf-14	256	49	in	in	ADP
gujaf-14	256	50	line	line	NOUN
gujaf-14	256	51	with	with	ADP
gujaf-14	256	52	previous	previous	ADJ
gujaf-14	256	53	studies	study	NOUN
gujaf-14	256	54	of	of	ADP
gujaf-14	256	55	;	;	PUNCT
gujaf-14	256	56	chi	chi	X
gujaf-14	256	57	(	(	PUNCT
gujaf-14	256	58	2011	2011	NUM
gujaf-14	256	59	)	)	PUNCT
gujaf-14	256	60	,	,	PUNCT
gujaf-14	256	61	cohen	cohen	PROPN
gujaf-14	256	62	and	and	CCONJ
gujaf-14	256	63	zarowin	zarowin	PROPN
gujaf-14	256	64	(	(	PUNCT
gujaf-14	256	65	2010	2010	NUM
gujaf-14	256	66	)	)	PUNCT
gujaf-14	256	67	,	,	PUNCT
gujaf-14	256	68	mamis	mamis	NOUN
gujaf-14	256	69	and	and	CCONJ
gujaf-14	256	70	cetnac	cetnac	PROPN
gujaf-14	256	71	(	(	PUNCT
gujaf-14	256	72	2012	2012	NUM
gujaf-14	256	73	)	)	PUNCT
gujaf-14	256	74	khalil	khalil	PROPN
gujaf-14	256	75	&	&	CCONJ
gujaf-14	256	76	ozkan	ozkan	PROPN
gujaf-14	256	77	(	(	PUNCT
gujaf-14	256	78	2016	2016	NUM
gujaf-14	256	79	)	)	PUNCT
gujaf-14	256	80	in	in	ADP
gujaf-14	256	81	egypt	egypt	PROPN
gujaf-14	256	82	,	,	PUNCT
gujaf-14	256	83	hassan	hassan	PROPN
gujaf-14	256	84	&	&	CCONJ
gujaf-14	256	85	ibrahim	ibrahim	PROPN
gujaf-14	256	86	(	(	PUNCT
gujaf-14	256	87	2014	2014	NUM
gujaf-14	256	88	)	)	PUNCT
gujaf-14	256	89	in	in	ADP
gujaf-14	256	90	nigeria	nigeria	PROPN
gujaf-14	256	91	,	,	PUNCT
gujaf-14	256	92	roodposshti	roodposshti	VERB
gujaf-14	256	93	&	&	CCONJ
gujaf-14	256	94	chashmi	chashmi	PROPN
gujaf-14	256	95	(	(	PUNCT
gujaf-14	256	96	2010	2010	NUM
gujaf-14	256	97	)	)	PUNCT
gujaf-14	256	98	that	that	PRON
gujaf-14	256	99	audit	audit	NOUN
gujaf-14	256	100	firm	firm	ADJ
gujaf-14	256	101	size	size	NOUN
gujaf-14	256	102	has	have	VERB
gujaf-14	256	103	positive	positive	ADJ
gujaf-14	256	104	relationship	relationship	NOUN
gujaf-14	256	105	with	with	ADP
gujaf-14	256	106	earnings	earning	NOUN
gujaf-14	256	107	management	management	NOUN
gujaf-14	256	108	and	and	CCONJ
gujaf-14	256	109	contrary	contrary	ADJ
gujaf-14	256	110	to	to	ADP
gujaf-14	256	111	the	the	DET
gujaf-14	256	112	findings	finding	NOUN
gujaf-14	256	113	of	of	ADP
gujaf-14	256	114	;	;	PUNCT
gujaf-14	256	115	tijjani	tijjani	NOUN
gujaf-14	256	116	(	(	PUNCT
gujaf-14	256	117	2015	2015	NUM
gujaf-14	256	118	)	)	PUNCT
gujaf-14	256	119	in	in	ADP
gujaf-14	256	120	nigeria	nigeria	PROPN
gujaf-14	256	121	,	,	PUNCT
gujaf-14	256	122	houqe	houqe	PROPN
gujaf-14	256	123	et	et	NOUN
gujaf-14	256	124	gujaf	gujaf	NOUN
gujaf-14	256	125	:	:	PUNCT
gujaf-14	256	126	gusau	gusau	PROPN
gujaf-14	256	127	journal	journal	NOUN
gujaf-14	256	128	of	of	ADP
gujaf-14	256	129	accounting	accounting	NOUN
gujaf-14	256	130	and	and	CCONJ
gujaf-14	256	131	finance	finance	NOUN
gujaf-14	256	132	,	,	PUNCT
gujaf-14	256	133	vol	vol	NOUN
gujaf-14	256	134	.	.	PUNCT
gujaf-14	257	1	i	i	PRON
gujaf-14	257	2	,	,	PUNCT
gujaf-14	257	3	issue	issue	NOUN
gujaf-14	257	4	1	1	NUM
gujaf-14	257	5	,	,	PUNCT
gujaf-14	257	6	april	april	PROPN
gujaf-14	257	7	,	,	PUNCT
gujaf-14	257	8	2020	2020	NUM
gujaf-14	257	9	issn	issn	VERB
gujaf-14	257	10	2756	2756	NUM
gujaf-14	257	11	-	-	PUNCT
gujaf-14	257	12	665x	665x	NOUN
gujaf-14	257	13	20	20	NUM
gujaf-14	257	14	al	al	PROPN
gujaf-14	257	15	(	(	PUNCT
gujaf-14	257	16	2015	2015	NUM
gujaf-14	257	17	)	)	PUNCT
gujaf-14	257	18	in	in	ADP
gujaf-14	257	19	india	india	PROPN
gujaf-14	257	20	,	,	PUNCT
gujaf-14	257	21	solima	solima	PROPN
gujaf-14	257	22	and	and	CCONJ
gujaf-14	257	23	ragab	ragab	PROPN
gujaf-14	257	24	(	(	PUNCT
gujaf-14	257	25	2014	2014	NUM
gujaf-14	257	26	)	)	PUNCT
gujaf-14	257	27	in	in	ADP
gujaf-14	257	28	egypt	egypt	PROPN
gujaf-14	257	29	,	,	PUNCT
gujaf-14	257	30	nuryaman	nuryaman	NOUN
gujaf-14	257	31	(	(	PUNCT
gujaf-14	257	32	2013	2013	NUM
gujaf-14	257	33	)	)	PUNCT
gujaf-14	257	34	in	in	ADP
gujaf-14	257	35	indonesian	indonesian	ADJ
gujaf-14	257	36	,	,	PUNCT
gujaf-14	257	37	okoli	okoli	VERB
gujaf-14	257	38	et	et	PROPN
gujaf-14	257	39	al	al	PROPN
gujaf-14	257	40	(	(	PUNCT
gujaf-14	257	41	2013	2013	NUM
gujaf-14	257	42	)	)	PUNCT
gujaf-14	257	43	,	,	PUNCT
gujaf-14	257	44	inaam	inaam	PROPN
gujaf-14	257	45	et	et	PROPN
gujaf-14	257	46	al	al	PROPN
gujaf-14	257	47	(	(	PUNCT
gujaf-14	257	48	2012	2012	NUM
gujaf-14	257	49	)	)	PUNCT
gujaf-14	257	50	in	in	ADP
gujaf-14	257	51	tunisain	tunisain	NOUN
gujaf-14	257	52	,	,	PUNCT
gujaf-14	257	53	lin	lin	PROPN
gujaf-14	257	54	and	and	CCONJ
gujaf-14	257	55	hwang	hwang	PROPN
gujaf-14	257	56	(	(	PUNCT
gujaf-14	257	57	2010	2010	NUM
gujaf-14	257	58	)	)	PUNCT
gujaf-14	257	59	.	.	PUNCT
gujaf-14	258	1	managerial	managerial	ADJ
gujaf-14	258	2	ownership	ownership	NOUN
gujaf-14	258	3	and	and	CCONJ
gujaf-14	258	4	earnings	earning	NOUN
gujaf-14	258	5	management	management	NOUN
gujaf-14	258	6	in	in	ADP
gujaf-14	258	7	addition	addition	NOUN
gujaf-14	258	8	,	,	PUNCT
gujaf-14	258	9	the	the	DET
gujaf-14	258	10	regression	regression	NOUN
gujaf-14	258	11	result	result	NOUN
gujaf-14	258	12	revealed	reveal	VERB
gujaf-14	258	13	a	a	DET
gujaf-14	258	14	negative	negative	ADJ
gujaf-14	258	15	and	and	CCONJ
gujaf-14	258	16	significant	significant	ADJ
gujaf-14	258	17	relationship	relationship	NOUN
gujaf-14	258	18	(	(	PUNCT
gujaf-14	258	19	coefficient	coefficient	NOUN
gujaf-14	258	20	=	=	X
gujaf-14	258	21	-.117	-.117	ADJ
gujaf-14	258	22	and	and	CCONJ
gujaf-14	258	23	p=10	p=10	NOUN
gujaf-14	258	24	%	%	NOUN
gujaf-14	258	25	)	)	PUNCT
gujaf-14	258	26	between	between	ADP
gujaf-14	258	27	managerial	managerial	ADJ
gujaf-14	258	28	ownership	ownership	NOUN
gujaf-14	258	29	and	and	CCONJ
gujaf-14	258	30	earnings	earning	NOUN
gujaf-14	258	31	management	management	NOUN
gujaf-14	258	32	of	of	ADP
gujaf-14	258	33	public	public	ADJ
gujaf-14	258	34	quoted	quote	VERB
gujaf-14	258	35	deposit	deposit	NOUN
gujaf-14	258	36	money	money	NOUN
gujaf-14	258	37	banks	bank	NOUN
gujaf-14	258	38	in	in	ADP
gujaf-14	258	39	nigeria	nigeria	PROPN
gujaf-14	258	40	.	.	PUNCT
gujaf-14	259	1	the	the	DET
gujaf-14	259	2	result	result	NOUN
gujaf-14	259	3	signifies	signify	VERB
gujaf-14	259	4	that	that	SCONJ
gujaf-14	259	5	as	as	SCONJ
gujaf-14	259	6	share	share	NOUN
gujaf-14	259	7	ownership	ownership	NOUN
gujaf-14	259	8	by	by	ADP
gujaf-14	259	9	management	management	NOUN
gujaf-14	259	10	of	of	ADP
gujaf-14	259	11	public	public	ADJ
gujaf-14	259	12	quoted	quote	VERB
gujaf-14	259	13	deposit	deposit	NOUN
gujaf-14	259	14	money	money	NOUN
gujaf-14	259	15	banks	bank	NOUN
gujaf-14	259	16	in	in	ADP
gujaf-14	259	17	nigeria	nigeria	PROPN
gujaf-14	259	18	increases	increase	VERB
gujaf-14	259	19	then	then	ADV
gujaf-14	259	20	earnings	earning	NOUN
gujaf-14	259	21	management	management	NOUN
gujaf-14	259	22	practices	practice	NOUN
gujaf-14	259	23	by	by	ADP
gujaf-14	259	24	management	management	NOUN
gujaf-14	259	25	will	will	AUX
gujaf-14	259	26	decreases	decrease	VERB
gujaf-14	259	27	,	,	PUNCT
gujaf-14	259	28	which	which	PRON
gujaf-14	259	29	mean	mean	VERB
gujaf-14	259	30	managerial	managerial	ADJ
gujaf-14	259	31	ownership	ownership	NOUN
gujaf-14	259	32	has	have	VERB
gujaf-14	259	33	the	the	DET
gujaf-14	259	34	power	power	NOUN
gujaf-14	259	35	to	to	PART
gujaf-14	259	36	influence	influence	VERB
gujaf-14	259	37	earnings	earning	NOUN
gujaf-14	259	38	management	management	NOUN
gujaf-14	259	39	of	of	ADP
gujaf-14	259	40	public	public	ADJ
gujaf-14	259	41	quoted	quote	VERB
gujaf-14	259	42	deposit	deposit	NOUN
gujaf-14	259	43	money	money	NOUN
gujaf-14	259	44	banks	bank	NOUN
gujaf-14	259	45	in	in	ADP
gujaf-14	259	46	nigeria	nigeria	PROPN
gujaf-14	259	47	negatively	negatively	ADV
gujaf-14	259	48	.	.	PUNCT
gujaf-14	260	1	the	the	DET
gujaf-14	260	2	result	result	NOUN
gujaf-14	260	3	implies	imply	VERB
gujaf-14	260	4	that	that	SCONJ
gujaf-14	260	5	for	for	SCONJ
gujaf-14	260	6	every	every	DET
gujaf-14	260	7	one	one	NUM
gujaf-14	260	8	percent	percent	NOUN
gujaf-14	260	9	increase	increase	NOUN
gujaf-14	260	10	in	in	ADP
gujaf-14	260	11	ownership	ownership	NOUN
gujaf-14	260	12	of	of	ADP
gujaf-14	260	13	shares	share	NOUN
gujaf-14	260	14	by	by	ADP
gujaf-14	260	15	management	management	NOUN
gujaf-14	260	16	of	of	ADP
gujaf-14	260	17	public	public	ADJ
gujaf-14	260	18	quoted	quote	VERB
gujaf-14	260	19	deposit	deposit	NOUN
gujaf-14	260	20	money	money	NOUN
gujaf-14	260	21	banks	bank	NOUN
gujaf-14	260	22	in	in	ADP
gujaf-14	260	23	nigeria	nigeria	PROPN
gujaf-14	260	24	earnings	earning	NOUN
gujaf-14	260	25	management	management	NOUN
gujaf-14	260	26	will	will	AUX
gujaf-14	260	27	reduce	reduce	VERB
gujaf-14	260	28	by	by	ADP
gujaf-14	260	29	11	11	NUM
gujaf-14	260	30	%	%	NOUN
gujaf-14	260	31	.	.	PUNCT
gujaf-14	261	1	the	the	DET
gujaf-14	261	2	result	result	NOUN
gujaf-14	261	3	is	be	AUX
gujaf-14	261	4	in	in	ADP
gujaf-14	261	5	line	line	NOUN
gujaf-14	261	6	with	with	ADP
gujaf-14	261	7	priory	priory	NOUN
gujaf-14	261	8	expectation	expectation	NOUN
gujaf-14	261	9	because	because	SCONJ
gujaf-14	261	10	it	it	PRON
gujaf-14	261	11	is	be	AUX
gujaf-14	261	12	expected	expect	VERB
gujaf-14	261	13	that	that	SCONJ
gujaf-14	261	14	managerial	managerial	ADJ
gujaf-14	261	15	ownership	ownership	NOUN
gujaf-14	261	16	should	should	AUX
gujaf-14	261	17	reduce	reduce	VERB
gujaf-14	261	18	earnings	earning	NOUN
gujaf-14	261	19	management	management	NOUN
gujaf-14	261	20	of	of	ADP
gujaf-14	261	21	public	public	ADJ
gujaf-14	261	22	quoted	quote	VERB
gujaf-14	261	23	deposit	deposit	NOUN
gujaf-14	261	24	money	money	NOUN
gujaf-14	261	25	banks	bank	NOUN
gujaf-14	261	26	in	in	ADP
gujaf-14	261	27	nigeria	nigeria	PROPN
gujaf-14	261	28	,	,	PUNCT
gujaf-14	261	29	because	because	SCONJ
gujaf-14	261	30	interest	interest	NOUN
gujaf-14	261	31	will	will	AUX
gujaf-14	261	32	be	be	AUX
gujaf-14	261	33	aligning	align	VERB
gujaf-14	261	34	between	between	ADP
gujaf-14	261	35	owners	owner	NOUN
gujaf-14	261	36	and	and	CCONJ
gujaf-14	261	37	management	management	NOUN
gujaf-14	261	38	as	as	SCONJ
gujaf-14	261	39	management	management	NOUN
gujaf-14	261	40	become	become	VERB
gujaf-14	261	41	co	co	ADJ
gujaf-14	261	42	-	-	ADJ
gujaf-14	261	43	owners	owners	ADJ
gujaf-14	261	44	conflict	conflict	NOUN
gujaf-14	261	45	of	of	ADP
gujaf-14	261	46	interest	interest	NOUN
gujaf-14	261	47	is	be	AUX
gujaf-14	261	48	expected	expect	VERB
gujaf-14	261	49	to	to	PART
gujaf-14	261	50	reduce	reduce	VERB
gujaf-14	261	51	.	.	PUNCT
gujaf-14	262	1	it	it	PRON
gujaf-14	262	2	is	be	AUX
gujaf-14	262	3	expected	expect	VERB
gujaf-14	262	4	that	that	SCONJ
gujaf-14	262	5	managerial	managerial	ADJ
gujaf-14	262	6	ownership	ownership	NOUN
gujaf-14	262	7	should	should	AUX
gujaf-14	262	8	have	have	VERB
gujaf-14	262	9	the	the	DET
gujaf-14	262	10	power	power	NOUN
gujaf-14	262	11	to	to	PART
gujaf-14	262	12	constrain	constrain	VERB
gujaf-14	262	13	earnings	earning	NOUN
gujaf-14	262	14	management	management	NOUN
gujaf-14	262	15	of	of	ADP
gujaf-14	262	16	public	public	ADJ
gujaf-14	262	17	quoted	quote	VERB
gujaf-14	262	18	deposit	deposit	NOUN
gujaf-14	262	19	money	money	NOUN
gujaf-14	262	20	banks	bank	NOUN
gujaf-14	262	21	in	in	ADP
gujaf-14	262	22	nigeria	nigeria	PROPN
gujaf-14	262	23	because	because	SCONJ
gujaf-14	262	24	of	of	ADP
gujaf-14	262	25	alignment	alignment	NOUN
gujaf-14	262	26	of	of	ADP
gujaf-14	262	27	interest	interest	NOUN
gujaf-14	262	28	hypothesis	hypothesis	NOUN
gujaf-14	262	29	.	.	PUNCT
gujaf-14	263	1	the	the	DET
gujaf-14	263	2	finding	finding	NOUN
gujaf-14	263	3	of	of	ADP
gujaf-14	263	4	the	the	DET
gujaf-14	263	5	study	study	NOUN
gujaf-14	263	6	is	be	AUX
gujaf-14	263	7	in	in	ADP
gujaf-14	263	8	line	line	NOUN
gujaf-14	263	9	with	with	ADP
gujaf-14	263	10	previous	previous	ADJ
gujaf-14	263	11	studies	study	NOUN
gujaf-14	263	12	of	of	ADP
gujaf-14	263	13	;	;	PUNCT
gujaf-14	263	14	murya	murya	X
gujaf-14	263	15	(	(	PUNCT
gujaf-14	263	16	2010	2010	NUM
gujaf-14	263	17	)	)	PUNCT
gujaf-14	263	18	,	,	PUNCT
gujaf-14	263	19	alves	alves	PROPN
gujaf-14	263	20	(	(	PUNCT
gujaf-14	263	21	2012	2012	NUM
gujaf-14	263	22	)	)	PUNCT
gujaf-14	263	23	,	,	PUNCT
gujaf-14	263	24	ali	ali	PROPN
gujaf-14	263	25	et	et	PROPN
gujaf-14	263	26	al	al	PROPN
gujaf-14	263	27	(	(	PUNCT
gujaf-14	263	28	2008	2008	NUM
gujaf-14	263	29	)	)	PUNCT
gujaf-14	263	30	,	,	PUNCT
gujaf-14	263	31	shen	shen	NOUN
gujaf-14	263	32	(	(	PUNCT
gujaf-14	263	33	2016	2016	NUM
gujaf-14	263	34	)	)	PUNCT
gujaf-14	263	35	,	,	PUNCT
gujaf-14	263	36	warfield	warfield	NOUN
gujaf-14	263	37	and	and	CCONJ
gujaf-14	263	38	wild	wild	ADJ
gujaf-14	263	39	(	(	PUNCT
gujaf-14	263	40	1995	1995	NUM
gujaf-14	263	41	)	)	PUNCT
gujaf-14	263	42	,	,	PUNCT
gujaf-14	263	43	jensen	jensen	PROPN
gujaf-14	263	44	and	and	CCONJ
gujaf-14	263	45	mecklin	mecklin	PROPN
gujaf-14	263	46	(	(	PUNCT
gujaf-14	263	47	1976	1976	NUM
gujaf-14	263	48	)	)	PUNCT
gujaf-14	263	49	.	.	PUNCT
gujaf-14	264	1	however	however	ADV
gujaf-14	264	2	,	,	PUNCT
gujaf-14	264	3	other	other	ADJ
gujaf-14	264	4	studies	study	NOUN
gujaf-14	264	5	found	find	VERB
gujaf-14	264	6	no	no	DET
gujaf-14	264	7	relationship	relationship	NOUN
gujaf-14	264	8	such	such	ADJ
gujaf-14	264	9	as	as	ADP
gujaf-14	264	10	spinos	spino	NOUN
gujaf-14	264	11	(	(	PUNCT
gujaf-14	264	12	2013	2013	NUM
gujaf-14	264	13	)	)	PUNCT
gujaf-14	264	14	,	,	PUNCT
gujaf-14	264	15	abd	abd	PROPN
gujaf-14	264	16	al	al	PROPN
gujaf-14	264	17	nassar	nassar	PROPN
gujaf-14	264	18	(	(	PUNCT
gujaf-14	264	19	2012	2012	NUM
gujaf-14	264	20	)	)	PUNCT
gujaf-14	264	21	and	and	CCONJ
gujaf-14	264	22	hafiza	hafiza	NOUN
gujaf-14	264	23	and	and	CCONJ
gujaf-14	264	24	susela	susela	PROPN
gujaf-14	264	25	(	(	PUNCT
gujaf-14	264	26	2005	2005	NUM
gujaf-14	264	27	)	)	PUNCT
gujaf-14	264	28	.	.	PUNCT
gujaf-14	265	1	board	board	NOUN
gujaf-14	265	2	independent	independent	ADJ
gujaf-14	265	3	and	and	CCONJ
gujaf-14	265	4	earnings	earning	NOUN
gujaf-14	265	5	management	management	NOUN
gujaf-14	265	6	the	the	DET
gujaf-14	265	7	regression	regression	NOUN
gujaf-14	265	8	result	result	NOUN
gujaf-14	265	9	revealed	reveal	VERB
gujaf-14	265	10	that	that	SCONJ
gujaf-14	265	11	there	there	PRON
gujaf-14	265	12	is	be	VERB
gujaf-14	265	13	a	a	DET
gujaf-14	265	14	negative	negative	ADJ
gujaf-14	265	15	and	and	CCONJ
gujaf-14	265	16	significant	significant	ADJ
gujaf-14	265	17	relationship	relationship	NOUN
gujaf-14	265	18	(	(	PUNCT
gujaf-14	265	19	coefficient	coefficient	NOUN
gujaf-14	265	20	=	=	PUNCT
gujaf-14	265	21	-.152	-.152	ADJ
gujaf-14	265	22	and	and	CCONJ
gujaf-14	265	23	p=1	p=1	NUM
gujaf-14	265	24	%	%	NOUN
gujaf-14	265	25	)	)	PUNCT
gujaf-14	265	26	between	between	ADP
gujaf-14	265	27	board	board	NOUN
gujaf-14	265	28	independence	independence	NOUN
gujaf-14	265	29	and	and	CCONJ
gujaf-14	265	30	earnings	earning	NOUN
gujaf-14	265	31	management	management	NOUN
gujaf-14	265	32	of	of	ADP
gujaf-14	265	33	public	public	ADJ
gujaf-14	265	34	quoted	quote	VERB
gujaf-14	265	35	deposit	deposit	NOUN
gujaf-14	265	36	money	money	NOUN
gujaf-14	265	37	banks	bank	NOUN
gujaf-14	265	38	in	in	ADP
gujaf-14	265	39	nigeria	nigeria	PROPN
gujaf-14	265	40	.	.	PUNCT
gujaf-14	266	1	the	the	DET
gujaf-14	266	2	result	result	NOUN
gujaf-14	266	3	signifies	signify	VERB
gujaf-14	266	4	that	that	SCONJ
gujaf-14	266	5	as	as	ADP
gujaf-14	266	6	the	the	DET
gujaf-14	266	7	number	number	NOUN
gujaf-14	266	8	of	of	ADP
gujaf-14	266	9	board	board	NOUN
gujaf-14	266	10	independent	independent	ADJ
gujaf-14	266	11	director	director	NOUN
gujaf-14	266	12	’s	’s	PART
gujaf-14	266	13	increases	increase	NOUN
gujaf-14	266	14	on	on	ADP
gujaf-14	266	15	the	the	DET
gujaf-14	266	16	board	board	NOUN
gujaf-14	266	17	,	,	PUNCT
gujaf-14	266	18	earnings	earning	NOUN
gujaf-14	266	19	management	management	NOUN
gujaf-14	266	20	of	of	ADP
gujaf-14	266	21	public	public	ADJ
gujaf-14	266	22	quoted	quote	VERB
gujaf-14	266	23	deposit	deposit	NOUN
gujaf-14	266	24	money	money	NOUN
gujaf-14	266	25	banks	bank	NOUN
gujaf-14	266	26	in	in	ADP
gujaf-14	266	27	nigeria	nigeria	PROPN
gujaf-14	266	28	decreases	decrease	VERB
gujaf-14	266	29	.	.	PUNCT
gujaf-14	267	1	that	that	PRON
gujaf-14	267	2	is	be	AUX
gujaf-14	267	3	,	,	PUNCT
gujaf-14	267	4	board	board	NOUN
gujaf-14	267	5	independent	independent	ADJ
gujaf-14	267	6	director	director	NOUN
gujaf-14	267	7	has	have	VERB
gujaf-14	267	8	the	the	DET
gujaf-14	267	9	power	power	NOUN
gujaf-14	267	10	to	to	PART
gujaf-14	267	11	influence	influence	VERB
gujaf-14	267	12	earnings	earning	NOUN
gujaf-14	267	13	management	management	NOUN
gujaf-14	267	14	of	of	ADP
gujaf-14	267	15	public	public	ADJ
gujaf-14	267	16	quoted	quote	VERB
gujaf-14	267	17	deposit	deposit	NOUN
gujaf-14	267	18	money	money	NOUN
gujaf-14	267	19	banks	bank	NOUN
gujaf-14	267	20	in	in	ADP
gujaf-14	267	21	nigeria	nigeria	PROPN
gujaf-14	267	22	negatively	negatively	ADV
gujaf-14	267	23	.	.	PUNCT
gujaf-14	268	1	the	the	DET
gujaf-14	268	2	result	result	NOUN
gujaf-14	268	3	implies	imply	VERB
gujaf-14	268	4	that	that	SCONJ
gujaf-14	268	5	for	for	ADP
gujaf-14	268	6	every	every	DET
gujaf-14	268	7	one	one	NUM
gujaf-14	268	8	percent	percent	NOUN
gujaf-14	268	9	increase	increase	NOUN
gujaf-14	268	10	in	in	ADP
gujaf-14	268	11	the	the	DET
gujaf-14	268	12	number	number	NOUN
gujaf-14	268	13	of	of	ADP
gujaf-14	268	14	independent	independent	ADJ
gujaf-14	268	15	directors	director	NOUN
gujaf-14	268	16	on	on	ADP
gujaf-14	268	17	the	the	DET
gujaf-14	268	18	board	board	NOUN
gujaf-14	268	19	of	of	ADP
gujaf-14	268	20	public	public	ADJ
gujaf-14	268	21	quoted	quote	VERB
gujaf-14	268	22	deposit	deposit	NOUN
gujaf-14	268	23	money	money	NOUN
gujaf-14	268	24	banks	bank	NOUN
gujaf-14	268	25	in	in	ADP
gujaf-14	268	26	nigeria	nigeria	PROPN
gujaf-14	268	27	,	,	PUNCT
gujaf-14	268	28	earnings	earning	NOUN
gujaf-14	268	29	management	management	NOUN
gujaf-14	268	30	will	will	AUX
gujaf-14	268	31	reduce	reduce	VERB
gujaf-14	268	32	by	by	ADP
gujaf-14	268	33	15	15	NUM
gujaf-14	268	34	%	%	NOUN
gujaf-14	268	35	.	.	PUNCT
gujaf-14	269	1	the	the	DET
gujaf-14	269	2	result	result	NOUN
gujaf-14	269	3	is	be	AUX
gujaf-14	269	4	in	in	ADP
gujaf-14	269	5	line	line	NOUN
gujaf-14	269	6	with	with	ADP
gujaf-14	269	7	priory	priory	NOUN
gujaf-14	269	8	expectation	expectation	NOUN
gujaf-14	269	9	because	because	SCONJ
gujaf-14	269	10	it	it	PRON
gujaf-14	269	11	is	be	AUX
gujaf-14	269	12	expected	expect	VERB
gujaf-14	269	13	that	that	SCONJ
gujaf-14	269	14	gujaf	gujaf	NOUN
gujaf-14	269	15	:	:	PUNCT
gujaf-14	269	16	gusau	gusau	PROPN
gujaf-14	269	17	journal	journal	NOUN
gujaf-14	269	18	of	of	ADP
gujaf-14	269	19	accounting	accounting	NOUN
gujaf-14	269	20	and	and	CCONJ
gujaf-14	269	21	finance	finance	NOUN
gujaf-14	269	22	,	,	PUNCT
gujaf-14	269	23	vol	vol	NOUN
gujaf-14	269	24	.	.	PUNCT
gujaf-14	270	1	i	i	PRON
gujaf-14	270	2	,	,	PUNCT
gujaf-14	270	3	issue	issue	NOUN
gujaf-14	270	4	1	1	NUM
gujaf-14	270	5	,	,	PUNCT
gujaf-14	270	6	april	april	PROPN
gujaf-14	270	7	,	,	PUNCT
gujaf-14	270	8	2020	2020	NUM
gujaf-14	270	9	issn	issn	PROPN
gujaf-14	270	10	2756	2756	NUM
gujaf-14	270	11	-	-	PUNCT
gujaf-14	270	12	665x	665x	NOUN
gujaf-14	270	13	21	21	NUM
gujaf-14	270	14	independent	independent	ADJ
gujaf-14	270	15	directors	director	NOUN
gujaf-14	270	16	on	on	ADP
gujaf-14	270	17	the	the	DET
gujaf-14	270	18	board	board	NOUN
gujaf-14	270	19	of	of	ADP
gujaf-14	270	20	public	public	ADJ
gujaf-14	270	21	quoted	quote	VERB
gujaf-14	270	22	deposit	deposit	NOUN
gujaf-14	270	23	money	money	NOUN
gujaf-14	270	24	banks	bank	NOUN
gujaf-14	270	25	in	in	ADP
gujaf-14	270	26	nigeria	nigeria	PROPN
gujaf-14	270	27	should	should	AUX
gujaf-14	270	28	have	have	VERB
gujaf-14	270	29	the	the	DET
gujaf-14	270	30	power	power	NOUN
gujaf-14	270	31	to	to	PART
gujaf-14	270	32	constrain	constrain	VERB
gujaf-14	270	33	earnings	earning	NOUN
gujaf-14	270	34	management	management	NOUN
gujaf-14	270	35	due	due	ADP
gujaf-14	270	36	to	to	ADP
gujaf-14	270	37	their	their	PRON
gujaf-14	270	38	monitoring	monitoring	NOUN
gujaf-14	270	39	role	role	NOUN
gujaf-14	270	40	.	.	PUNCT
gujaf-14	271	1	the	the	DET
gujaf-14	271	2	result	result	NOUN
gujaf-14	271	3	is	be	AUX
gujaf-14	271	4	in	in	ADP
gujaf-14	271	5	line	line	NOUN
gujaf-14	271	6	with	with	ADP
gujaf-14	271	7	reality	reality	NOUN
gujaf-14	271	8	because	because	SCONJ
gujaf-14	271	9	independent	independent	ADJ
gujaf-14	271	10	directors	director	NOUN
gujaf-14	271	11	have	have	VERB
gujaf-14	271	12	no	no	DET
gujaf-14	271	13	special	special	ADJ
gujaf-14	271	14	interest	interest	NOUN
gujaf-14	271	15	in	in	ADP
gujaf-14	271	16	the	the	DET
gujaf-14	271	17	bank	bank	NOUN
gujaf-14	271	18	with	with	ADP
gujaf-14	271	19	the	the	DET
gujaf-14	271	20	management	management	NOUN
gujaf-14	271	21	,	,	PUNCT
gujaf-14	271	22	which	which	PRON
gujaf-14	271	23	will	will	AUX
gujaf-14	271	24	enable	enable	VERB
gujaf-14	271	25	them	they	PRON
gujaf-14	271	26	to	to	PART
gujaf-14	271	27	monitor	monitor	VERB
gujaf-14	271	28	management	management	NOUN
gujaf-14	271	29	to	to	PART
gujaf-14	271	30	act	act	VERB
gujaf-14	271	31	in	in	ADP
gujaf-14	271	32	the	the	DET
gujaf-14	271	33	best	good	ADJ
gujaf-14	271	34	interest	interest	NOUN
gujaf-14	271	35	of	of	ADP
gujaf-14	271	36	the	the	DET
gujaf-14	271	37	owners	owner	NOUN
gujaf-14	271	38	.	.	PUNCT
gujaf-14	272	1	the	the	DET
gujaf-14	272	2	presence	presence	NOUN
gujaf-14	272	3	of	of	ADP
gujaf-14	272	4	independent	independent	ADJ
gujaf-14	272	5	directors	director	NOUN
gujaf-14	272	6	on	on	ADP
gujaf-14	272	7	the	the	DET
gujaf-14	272	8	board	board	NOUN
gujaf-14	272	9	will	will	AUX
gujaf-14	272	10	reduce	reduce	VERB
gujaf-14	272	11	earnings	earning	NOUN
gujaf-14	272	12	management	management	NOUN
gujaf-14	272	13	of	of	ADP
gujaf-14	272	14	listed	list	VERB
gujaf-14	272	15	deposit	deposit	NOUN
gujaf-14	272	16	money	money	NOUN
gujaf-14	272	17	banks	bank	NOUN
gujaf-14	272	18	in	in	ADP
gujaf-14	272	19	nigeria	nigeria	PROPN
gujaf-14	272	20	.	.	PUNCT
gujaf-14	273	1	the	the	DET
gujaf-14	273	2	finding	finding	NOUN
gujaf-14	273	3	of	of	ADP
gujaf-14	273	4	the	the	DET
gujaf-14	273	5	study	study	NOUN
gujaf-14	273	6	is	be	AUX
gujaf-14	273	7	in	in	ADP
gujaf-14	273	8	line	line	NOUN
gujaf-14	273	9	with	with	ADP
gujaf-14	273	10	previous	previous	ADJ
gujaf-14	273	11	studies	study	NOUN
gujaf-14	273	12	of	of	ADP
gujaf-14	273	13	;	;	PUNCT
gujaf-14	273	14	khalil	khalil	PROPN
gujaf-14	273	15	&	&	CCONJ
gujaf-14	273	16	ozkan	ozkan	PROPN
gujaf-14	273	17	(	(	PUNCT
gujaf-14	273	18	2016	2016	NUM
gujaf-14	273	19	)	)	PUNCT
gujaf-14	273	20	,	,	PUNCT
gujaf-14	273	21	hassan	hassan	PROPN
gujaf-14	273	22	&	&	CCONJ
gujaf-14	273	23	ibrahim	ibrahim	PROPN
gujaf-14	273	24	(	(	PUNCT
gujaf-14	273	25	2014	2014	NUM
gujaf-14	273	26	)	)	PUNCT
gujaf-14	273	27	,	,	PUNCT
gujaf-14	273	28	roodposshti	roodposshti	VERB
gujaf-14	273	29	&	&	CCONJ
gujaf-14	273	30	chashmi	chashmi	PROPN
gujaf-14	273	31	(	(	PUNCT
gujaf-14	273	32	2010	2010	NUM
gujaf-14	273	33	)	)	PUNCT
gujaf-14	273	34	,	,	PUNCT
gujaf-14	273	35	,	,	PUNCT
gujaf-14	273	36	murya	murya	NOUN
gujaf-14	273	37	(	(	PUNCT
gujaf-14	273	38	2010	2010	NUM
gujaf-14	273	39	)	)	PUNCT
gujaf-14	273	40	,	,	PUNCT
gujaf-14	273	41	lin	lin	PROPN
gujaf-14	273	42	and	and	CCONJ
gujaf-14	273	43	wang	wang	PROPN
gujaf-14	273	44	(	(	PUNCT
gujaf-14	273	45	2011	2011	NUM
gujaf-14	273	46	)	)	PUNCT
gujaf-14	273	47	and	and	CCONJ
gujaf-14	273	48	oba	oba	PROPN
gujaf-14	273	49	(	(	PUNCT
gujaf-14	273	50	2014	2014	NUM
gujaf-14	273	51	)	)	PUNCT
gujaf-14	273	52	.	.	PUNCT
gujaf-14	274	1	contrary	contrary	ADJ
gujaf-14	274	2	to	to	ADP
gujaf-14	274	3	other	other	ADJ
gujaf-14	274	4	findings	finding	NOUN
gujaf-14	274	5	such	such	ADJ
gujaf-14	274	6	as	as	ADP
gujaf-14	274	7	;	;	PUNCT
gujaf-14	274	8	nahandi	nahandi	PROPN
gujaf-14	274	9	,	,	PUNCT
gujaf-14	274	10	baghbani	baghbani	PROPN
gujaf-14	274	11	&	&	CCONJ
gujaf-14	274	12	bolouri	bolouri	PROPN
gujaf-14	274	13	(	(	PUNCT
gujaf-14	274	14	2011	2011	NUM
gujaf-14	274	15	)	)	PUNCT
gujaf-14	274	16	,	,	PUNCT
gujaf-14	274	17	abdullahi	abdullahi	PROPN
gujaf-14	274	18	&	&	CCONJ
gujaf-14	274	19	ismail	ismail	PROPN
gujaf-14	274	20	(	(	PUNCT
gujaf-14	274	21	2009	2009	NUM
gujaf-14	274	22	)	)	PUNCT
gujaf-14	274	23	,	,	PUNCT
gujaf-14	274	24	nugroho	nugroho	NOUN
gujaf-14	274	25	and	and	CCONJ
gujaf-14	274	26	eko	eko	PROPN
gujaf-14	274	27	(	(	PUNCT
gujaf-14	274	28	2011	2011	NUM
gujaf-14	274	29	)	)	PUNCT
gujaf-14	274	30	,	,	PUNCT
gujaf-14	274	31	yan	yan	PROPN
gujaf-14	274	32	et	et	PROPN
gujaf-14	274	33	al	al	PROPN
gujaf-14	274	34	(	(	PUNCT
gujaf-14	274	35	2009	2009	NUM
gujaf-14	274	36	)	)	PUNCT
gujaf-14	274	37	,	,	PUNCT
gujaf-14	274	38	saleh	saleh	NOUN
gujaf-14	274	39	et	et	PROPN
gujaf-14	274	40	al	al	PROPN
gujaf-14	274	41	(	(	PUNCT
gujaf-14	274	42	2005	2005	NUM
gujaf-14	274	43	)	)	PUNCT
gujaf-14	274	44	.	.	PUNCT
gujaf-14	275	1	5	5	X
gujaf-14	275	2	.	.	X
gujaf-14	275	3	conclusion	conclusion	NOUN
gujaf-14	275	4	the	the	DET
gujaf-14	275	5	study	study	NOUN
gujaf-14	275	6	concluded	conclude	VERB
gujaf-14	275	7	that	that	SCONJ
gujaf-14	275	8	audit	audit	NOUN
gujaf-14	275	9	independence	independence	NOUN
gujaf-14	275	10	,	,	PUNCT
gujaf-14	275	11	managerial	managerial	ADJ
gujaf-14	275	12	ownership	ownership	NOUN
gujaf-14	275	13	and	and	CCONJ
gujaf-14	275	14	board	board	NOUN
gujaf-14	275	15	independence	independence	NOUN
gujaf-14	275	16	have	have	VERB
gujaf-14	275	17	significant	significant	ADJ
gujaf-14	275	18	negative	negative	ADJ
gujaf-14	275	19	impact	impact	NOUN
gujaf-14	275	20	on	on	ADP
gujaf-14	275	21	earnings	earning	NOUN
gujaf-14	275	22	management	management	NOUN
gujaf-14	275	23	of	of	ADP
gujaf-14	275	24	listed	list	VERB
gujaf-14	275	25	deposit	deposit	NOUN
gujaf-14	275	26	money	money	NOUN
gujaf-14	275	27	banks	bank	NOUN
gujaf-14	275	28	in	in	ADP
gujaf-14	275	29	nigeria	nigeria	PROPN
gujaf-14	275	30	while	while	SCONJ
gujaf-14	275	31	audit	audit	NOUN
gujaf-14	275	32	firm	firm	ADJ
gujaf-14	275	33	size	size	NOUN
gujaf-14	275	34	and	and	CCONJ
gujaf-14	275	35	audit	audit	NOUN
gujaf-14	275	36	tenure	tenure	NOUN
gujaf-14	275	37	are	be	AUX
gujaf-14	275	38	insignificant	insignificant	ADJ
gujaf-14	275	39	effect	effect	NOUN
gujaf-14	275	40	on	on	ADP
gujaf-14	275	41	earnings	earning	NOUN
gujaf-14	275	42	management	management	NOUN
gujaf-14	275	43	of	of	ADP
gujaf-14	275	44	banks	bank	NOUN
gujaf-14	275	45	.	.	PUNCT
gujaf-14	276	1	it	it	PRON
gujaf-14	276	2	is	be	AUX
gujaf-14	276	3	therefore	therefore	ADV
gujaf-14	276	4	recommended	recommend	VERB
gujaf-14	276	5	that	that	SCONJ
gujaf-14	276	6	nigeria	nigeria	PROPN
gujaf-14	276	7	listed	list	VERB
gujaf-14	276	8	deposit	deposit	NOUN
gujaf-14	276	9	money	money	NOUN
gujaf-14	276	10	banks	bank	NOUN
gujaf-14	276	11	should	should	AUX
gujaf-14	276	12	maintain	maintain	VERB
gujaf-14	276	13	the	the	DET
gujaf-14	276	14	audit	audit	NOUN
gujaf-14	276	15	fees	fee	NOUN
gujaf-14	276	16	they	they	PRON
gujaf-14	276	17	are	be	AUX
gujaf-14	276	18	paying	pay	VERB
gujaf-14	276	19	to	to	ADP
gujaf-14	276	20	the	the	DET
gujaf-14	276	21	audit	audit	NOUN
gujaf-14	276	22	firm	firm	NOUN
gujaf-14	276	23	or	or	CCONJ
gujaf-14	276	24	increase	increase	VERB
gujaf-14	276	25	it	it	PRON
gujaf-14	276	26	as	as	ADP
gujaf-14	276	27	any	any	DET
gujaf-14	276	28	attempt	attempt	NOUN
gujaf-14	276	29	to	to	PART
gujaf-14	276	30	reduce	reduce	VERB
gujaf-14	276	31	the	the	DET
gujaf-14	276	32	audit	audit	NOUN
gujaf-14	276	33	fees	fee	NOUN
gujaf-14	276	34	can	can	AUX
gujaf-14	276	35	increase	increase	VERB
gujaf-14	276	36	earnings	earning	NOUN
gujaf-14	276	37	management	management	NOUN
gujaf-14	276	38	.	.	PUNCT
gujaf-14	277	1	however	however	ADV
gujaf-14	277	2	managerial	managerial	ADJ
gujaf-14	277	3	shareholding	shareholding	NOUN
gujaf-14	277	4	should	should	AUX
gujaf-14	277	5	be	be	AUX
gujaf-14	277	6	increase	increase	NOUN
gujaf-14	277	7	as	as	SCONJ
gujaf-14	277	8	it	it	PRON
gujaf-14	277	9	will	will	AUX
gujaf-14	277	10	reduce	reduce	VERB
gujaf-14	277	11	earnings	earning	NOUN
gujaf-14	277	12	management	management	NOUN
gujaf-14	277	13	and	and	CCONJ
gujaf-14	277	14	also	also	ADV
gujaf-14	277	15	board	board	VERB
gujaf-14	277	16	independent	independent	ADJ
gujaf-14	277	17	directors	director	NOUN
gujaf-14	277	18	on	on	ADP
gujaf-14	277	19	the	the	DET
gujaf-14	277	20	board	board	NOUN
gujaf-14	277	21	should	should	AUX
gujaf-14	277	22	be	be	AUX
gujaf-14	277	23	increased	increase	VERB
gujaf-14	277	24	from	from	ADP
gujaf-14	277	25	minimum	minimum	NOUN
gujaf-14	277	26	of	of	ADP
gujaf-14	277	27	two	two	NUM
gujaf-14	277	28	as	as	SCONJ
gujaf-14	277	29	it	it	PRON
gujaf-14	277	30	will	will	AUX
gujaf-14	277	31	reduce	reduce	VERB
gujaf-14	277	32	earnings	earning	NOUN
gujaf-14	277	33	management	management	NOUN
gujaf-14	277	34	of	of	ADP
gujaf-14	277	35	listed	list	VERB
gujaf-14	277	36	deposit	deposit	NOUN
gujaf-14	277	37	money	money	NOUN
gujaf-14	277	38	banks	bank	NOUN
gujaf-14	277	39	in	in	ADP
gujaf-14	277	40	nigeria	nigeria	PROPN
gujaf-14	277	41	on	on	ADP
gujaf-14	277	42	the	the	DET
gujaf-14	277	43	other	other	ADJ
gujaf-14	277	44	hand	hand	NOUN
gujaf-14	277	45	there	there	PRON
gujaf-14	277	46	is	be	VERB
gujaf-14	277	47	no	no	DET
gujaf-14	277	48	significant	significant	ADJ
gujaf-14	277	49	impact	impact	NOUN
gujaf-14	277	50	between	between	ADP
gujaf-14	277	51	audit	audit	NOUN
gujaf-14	277	52	firm	firm	ADJ
gujaf-14	277	53	tenure	tenure	NOUN
gujaf-14	277	54	and	and	CCONJ
gujaf-14	277	55	audit	audit	NOUN
gujaf-14	277	56	firm	firm	ADJ
gujaf-14	277	57	size	size	NOUN
gujaf-14	277	58	on	on	ADP
gujaf-14	277	59	earnings	earning	NOUN
gujaf-14	277	60	management	management	NOUN
gujaf-14	277	61	of	of	ADP
gujaf-14	277	62	listed	list	VERB
gujaf-14	277	63	deposit	deposit	NOUN
gujaf-14	277	64	money	money	NOUN
gujaf-14	277	65	banks	bank	NOUN
gujaf-14	277	66	in	in	ADP
gujaf-14	277	67	nigeria	nigeria	PROPN
gujaf-14	277	68	.	.	PUNCT
gujaf-14	278	1	audit	audit	NOUN
gujaf-14	278	2	firm	firm	ADJ
gujaf-14	278	3	size	size	NOUN
gujaf-14	278	4	is	be	AUX
gujaf-14	278	5	recommended	recommend	VERB
gujaf-14	278	6	that	that	SCONJ
gujaf-14	278	7	local	local	ADJ
gujaf-14	278	8	audit	audit	NOUN
gujaf-14	278	9	firms	firm	NOUN
gujaf-14	278	10	should	should	AUX
gujaf-14	278	11	be	be	AUX
gujaf-14	278	12	used	use	VERB
gujaf-14	278	13	instead	instead	ADV
gujaf-14	278	14	of	of	ADP
gujaf-14	278	15	the	the	DET
gujaf-14	278	16	big	big	ADJ
gujaf-14	278	17	4	4	NUM
gujaf-14	278	18	as	as	SCONJ
gujaf-14	278	19	the	the	DET
gujaf-14	278	20	size	size	NOUN
gujaf-14	278	21	have	have	VERB
gujaf-14	278	22	no	no	DET
gujaf-14	278	23	any	any	DET
gujaf-14	278	24	effect	effect	NOUN
gujaf-14	278	25	.	.	PUNCT
gujaf-14	279	1	also	also	ADV
gujaf-14	279	2	,	,	PUNCT
gujaf-14	279	3	for	for	ADP
gujaf-14	279	4	audit	audit	NOUN
gujaf-14	279	5	tenure	tenure	NOUN
gujaf-14	279	6	the	the	DET
gujaf-14	279	7	bank	bank	NOUN
gujaf-14	279	8	should	should	AUX
gujaf-14	279	9	maintain	maintain	VERB
gujaf-14	279	10	its	its	PRON
gujaf-14	279	11	audit	audit	NOUN
gujaf-14	279	12	tenure	tenure	NOUN
gujaf-14	279	13	as	as	SCONJ
gujaf-14	279	14	it	it	PRON
gujaf-14	279	15	does	do	AUX
gujaf-14	279	16	not	not	PART
gujaf-14	279	17	have	have	VERB
gujaf-14	279	18	any	any	DET
gujaf-14	279	19	influence	influence	NOUN
gujaf-14	279	20	on	on	ADP
gujaf-14	279	21	earnings	earning	NOUN
gujaf-14	279	22	management	management	NOUN
gujaf-14	279	23	.	.	PUNCT
gujaf-14	280	1	references	reference	NOUN
gujaf-14	280	2	abdullah	abdullah	PROPN
gujaf-14	280	3	,	,	PUNCT
gujaf-14	280	4	s.	s.	PROPN
gujaf-14	280	5	,	,	PUNCT
gujaf-14	280	6	&	&	CCONJ
gujaf-14	280	7	ismail	ismail	PROPN
gujaf-14	280	8	,	,	PUNCT
gujaf-14	280	9	k.	k.	PROPN
gujaf-14	280	10	(	(	PUNCT
gujaf-14	280	11	2009	2009	NUM
gujaf-14	280	12	)	)	PUNCT
gujaf-14	280	13	.	.	PUNCT
gujaf-14	281	1	do	do	AUX
gujaf-14	281	2	women	woman	NOUN
gujaf-14	281	3	directors	director	NOUN
gujaf-14	281	4	constraint	constraint	VERB
gujaf-14	281	5	accrual	accrual	ADJ
gujaf-14	281	6	management	management	NOUN
gujaf-14	281	7	 	 	SPACE
gujaf-14	281	8	?	?	PUNCT
gujaf-14	282	1	malaysian	malaysian	ADJ
gujaf-14	282	2	evidence	evidence	NOUN
gujaf-14	282	3	.	.	PUNCT
gujaf-14	283	1	adeyemi	adeyemi	ADV
gujaf-14	283	2	,	,	PUNCT
gujaf-14	283	3	s.	s.	PROPN
gujaf-14	283	4	b.	b.	PROPN
gujaf-14	283	5	,	,	PUNCT
gujaf-14	283	6	&	&	CCONJ
gujaf-14	283	7	okpala	okpala	PROPN
gujaf-14	283	8	,	,	PUNCT
gujaf-14	283	9	o.	o.	PROPN
gujaf-14	283	10	(	(	PUNCT
gujaf-14	283	11	2011	2011	NUM
gujaf-14	283	12	)	)	PUNCT
gujaf-14	283	13	.	.	PUNCT
gujaf-14	284	1	the	the	DET
gujaf-14	284	2	impact	impact	NOUN
gujaf-14	284	3	of	of	ADP
gujaf-14	284	4	audit	audit	NOUN
gujaf-14	284	5	independence	independence	NOUN
gujaf-14	284	6	on	on	ADP
gujaf-14	284	7	financial	financial	ADJ
gujaf-14	284	8	reporting	reporting	NOUN
gujaf-14	284	9	:	:	PUNCT
gujaf-14	284	10	evidence	evidence	NOUN
gujaf-14	284	11	from	from	ADP
gujaf-14	284	12	nigeria	nigeria	PROPN
gujaf-14	284	13	.	.	PUNCT
gujaf-14	285	1	business	business	NOUN
gujaf-14	285	2	and	and	CCONJ
gujaf-14	285	3	management	management	NOUN
gujaf-14	285	4	review	review	NOUN
gujaf-14	285	5	,	,	PUNCT
gujaf-14	285	6	gujaf	gujaf	NOUN
gujaf-14	285	7	:	:	PUNCT
gujaf-14	285	8	gusau	gusau	PROPN
gujaf-14	285	9	journal	journal	NOUN
gujaf-14	285	10	of	of	ADP
gujaf-14	285	11	accounting	accounting	NOUN
gujaf-14	285	12	and	and	CCONJ
gujaf-14	285	13	finance	finance	NOUN
gujaf-14	285	14	,	,	PUNCT
gujaf-14	285	15	vol	vol	NOUN
gujaf-14	285	16	.	.	PUNCT
gujaf-14	286	1	i	i	PRON
gujaf-14	286	2	,	,	PUNCT
gujaf-14	286	3	issue	issue	NOUN
gujaf-14	286	4	1	1	NUM
gujaf-14	286	5	,	,	PUNCT
gujaf-14	286	6	april	april	PROPN
gujaf-14	286	7	,	,	PUNCT
gujaf-14	286	8	2020	2020	NUM
gujaf-14	286	9	issn	issn	VERB
gujaf-14	286	10	2756	2756	NUM
gujaf-14	286	11	-	-	PUNCT
gujaf-14	286	12	665x	665x	NOUN
gujaf-14	286	13	22	22	NUM
gujaf-14	286	14	1(4	1(4	NUM
gujaf-14	286	15	)	)	PUNCT
gujaf-14	286	16	,	,	PUNCT
gujaf-14	286	17	9–25	9–25	NUM
gujaf-14	286	18	.	.	PUNCT
gujaf-14	287	1	retrieved	retrieve	VERB
gujaf-14	287	2	from	from	ADP
gujaf-14	287	3	http://wwww.businessjournalz.org/bmr	http://wwww.businessjournalz.org/bmr	PROPN
gujaf-14	287	4	al	al	PROPN
gujaf-14	287	5	-	-	PROPN
gujaf-14	287	6	fayoumi	fayoumi	PROPN
gujaf-14	287	7	,	,	PUNCT
gujaf-14	287	8	n.	n.	PROPN
gujaf-14	287	9	,	,	PUNCT
gujaf-14	287	10	abuzayed	abuzaye	VERB
gujaf-14	287	11	,	,	PUNCT
gujaf-14	287	12	b.	b.	PROPN
gujaf-14	287	13	,	,	PUNCT
gujaf-14	287	14	&	&	CCONJ
gujaf-14	287	15	alexander	alexander	PROPN
gujaf-14	287	16	,	,	PUNCT
gujaf-14	287	17	d.	d.	PROPN
gujaf-14	287	18	(	(	PUNCT
gujaf-14	287	19	2010	2010	NUM
gujaf-14	287	20	)	)	PUNCT
gujaf-14	287	21	.	.	PUNCT
gujaf-14	288	1	ownership	ownership	NOUN
gujaf-14	288	2	structure	structure	NOUN
gujaf-14	288	3	and	and	CCONJ
gujaf-14	288	4	earnings	earning	NOUN
gujaf-14	288	5	management	management	NOUN
gujaf-14	288	6	in	in	ADP
gujaf-14	288	7	emerging	emerge	VERB
gujaf-14	288	8	markets	market	NOUN
gujaf-14	288	9	 	 	SPACE
gujaf-14	288	10	:	:	PUNCT
gujaf-14	288	11	the	the	DET
gujaf-14	288	12	case	case	NOUN
gujaf-14	288	13	of	of	ADP
gujaf-14	288	14	jordan	jordan	PROPN
gujaf-14	288	15	ownership	ownership	NOUN
gujaf-14	288	16	structure	structure	NOUN
gujaf-14	288	17	and	and	CCONJ
gujaf-14	288	18	earnings	earning	NOUN
gujaf-14	288	19	management	management	NOUN
gujaf-14	288	20	in	in	ADP
gujaf-14	288	21	emerging	emerge	VERB
gujaf-14	288	22	markets	market	NOUN
gujaf-14	288	23	 	 	SPACE
gujaf-14	288	24	:	:	PUNCT
gujaf-14	288	25	the	the	DET
gujaf-14	288	26	case	case	NOUN
gujaf-14	288	27	of	of	ADP
gujaf-14	288	28	jordan	jordan	PROPN
gujaf-14	288	29	.	.	PUNCT
gujaf-14	289	1	international	international	ADJ
gujaf-14	289	2	journal	journal	PROPN
gujaf-14	289	3	of	of	ADP
gujaf-14	289	4	finance	finance	NOUN
gujaf-14	289	5	and	and	CCONJ
gujaf-14	289	6	economics	economic	NOUN
gujaf-14	289	7	,	,	PUNCT
gujaf-14	289	8	(	(	PUNCT
gujaf-14	289	9	38	38	NUM
gujaf-14	289	10	)	)	PUNCT
gujaf-14	289	11	,	,	PUNCT
gujaf-14	289	12	29–47	29–47	NUM
gujaf-14	289	13	.	.	PUNCT
gujaf-14	289	14	retrieved	retrieve	VERB
gujaf-14	289	15	from	from	ADP
gujaf-14	289	16	http://www.eurojournals.com/finance.htm	http://www.eurojournals.com/finance.htm	PROPN
gujaf-14	289	17	ali	ali	PROPN
gujaf-14	289	18	,	,	PUNCT
gujaf-14	289	19	s.	s.	PROPN
gujaf-14	289	20	m.	m.	PROPN
gujaf-14	289	21	,	,	PUNCT
gujaf-14	289	22	salleh	salleh	PROPN
gujaf-14	289	23	,	,	PUNCT
gujaf-14	289	24	n.	n.	NOUN
gujaf-14	289	25	m.	m.	NOUN
gujaf-14	289	26	,	,	PUNCT
gujaf-14	289	27	&	&	CCONJ
gujaf-14	289	28	hassan	hassan	PROPN
gujaf-14	289	29	,	,	PUNCT
gujaf-14	289	30	m.	m.	NOUN
gujaf-14	289	31	s.	s.	PROPN
gujaf-14	289	32	(	(	PUNCT
gujaf-14	289	33	2008	2008	NUM
gujaf-14	289	34	)	)	PUNCT
gujaf-14	289	35	.	.	PUNCT
gujaf-14	290	1	ownership	ownership	NOUN
gujaf-14	290	2	structure	structure	NOUN
gujaf-14	290	3	and	and	CCONJ
gujaf-14	290	4	earnings	earning	NOUN
gujaf-14	290	5	management	management	NOUN
gujaf-14	290	6	in	in	ADP
gujaf-14	290	7	malaysian	malaysian	ADJ
gujaf-14	290	8	listed	list	VERB
gujaf-14	290	9	companies	company	NOUN
gujaf-14	290	10	 	 	SPACE
gujaf-14	290	11	:	:	PUNCT
gujaf-14	290	12	the	the	DET
gujaf-14	290	13	size	size	NOUN
gujaf-14	290	14	effect	effect	NOUN
gujaf-14	290	15	.	.	PUNCT
gujaf-14	291	1	asian	asian	ADJ
gujaf-14	291	2	journal	journal	PROPN
gujaf-14	291	3	of	of	ADP
gujaf-14	291	4	business	business	NOUN
gujaf-14	291	5	and	and	CCONJ
gujaf-14	291	6	accounting	accounting	NOUN
gujaf-14	291	7	,	,	PUNCT
gujaf-14	291	8	1(2	1(2	NUM
gujaf-14	291	9	)	)	PUNCT
gujaf-14	291	10	,	,	PUNCT
gujaf-14	291	11	89–116	89–116	PROPN
gujaf-14	291	12	.	.	PUNCT
gujaf-14	292	1	bala	bala	PROPN
gujaf-14	292	2	,	,	PUNCT
gujaf-14	292	3	h.	h.	PROPN
gujaf-14	292	4	,	,	PUNCT
gujaf-14	292	5	&	&	CCONJ
gujaf-14	292	6	kumai	kumai	PROPN
gujaf-14	292	7	,	,	PUNCT
gujaf-14	292	8	b.	b.	PROPN
gujaf-14	292	9	(	(	PUNCT
gujaf-14	292	10	2015	2015	NUM
gujaf-14	292	11	)	)	PUNCT
gujaf-14	292	12	.	.	PUNCT
gujaf-14	293	1	audit	audit	NOUN
gujaf-14	293	2	committee	committee	NOUN
gujaf-14	293	3	characteristics	characteristic	NOUN
gujaf-14	293	4	and	and	CCONJ
gujaf-14	293	5	earnings	earning	NOUN
gujaf-14	293	6	quality	quality	NOUN
gujaf-14	293	7	of	of	ADP
gujaf-14	293	8	listed	list	VERB
gujaf-14	293	9	food	food	NOUN
gujaf-14	293	10	and	and	CCONJ
gujaf-14	293	11	beverages	beverage	NOUN
gujaf-14	293	12	firms	firm	NOUN
gujaf-14	293	13	in	in	ADP
gujaf-14	293	14	nigeria	nigeria	PROPN
gujaf-14	293	15	.	.	PUNCT
gujaf-14	294	1	international	international	ADJ
gujaf-14	294	2	journal	journal	PROPN
gujaf-14	294	3	of	of	ADP
gujaf-14	294	4	accounting	accounting	NOUN
gujaf-14	294	5	,	,	PUNCT
gujaf-14	294	6	auditing	auditing	NOUN
gujaf-14	294	7	and	and	CCONJ
gujaf-14	294	8	taxation	taxation	NOUN
gujaf-14	294	9	,	,	PUNCT
gujaf-14	294	10	2(8	2(8	NUM
gujaf-14	294	11	)	)	PUNCT
gujaf-14	294	12	,	,	PUNCT
gujaf-14	294	13	216–227	216–227	NUM
gujaf-14	294	14	.	.	PUNCT
gujaf-14	295	1	bhagat	bhagat	PROPN
gujaf-14	295	2	,	,	PUNCT
gujaf-14	295	3	s.	s.	PROPN
gujaf-14	295	4	,	,	PUNCT
gujaf-14	295	5	&	&	CCONJ
gujaf-14	295	6	bolton	bolton	PROPN
gujaf-14	295	7	,	,	PUNCT
gujaf-14	295	8	b.	b.	PROPN
gujaf-14	295	9	(	(	PUNCT
gujaf-14	295	10	2009	2009	NUM
gujaf-14	295	11	)	)	PUNCT
gujaf-14	295	12	.	.	PUNCT
gujaf-14	296	1	sarbanes	sarbane	NOUN
gujaf-14	296	2	-	-	PUNCT
gujaf-14	296	3	oxley	oxley	ADJ
gujaf-14	296	4	,	,	PUNCT
gujaf-14	296	5	governance	governance	NOUN
gujaf-14	296	6	and	and	CCONJ
gujaf-14	296	7	performance	performance	NOUN
gujaf-14	296	8	.	.	PUNCT
gujaf-14	297	1	retrieved	retrieve	VERB
gujaf-14	297	2	from	from	ADP
gujaf-14	297	3	http://ssrn.com/abstract=1361815	http://ssrn.com/abstract=1361815	PROPN
gujaf-14	297	4	bugshan	bugshan	NOUN
gujaf-14	297	5	,	,	PUNCT
gujaf-14	297	6	t.	t.	PROPN
gujaf-14	297	7	(	(	PUNCT
gujaf-14	297	8	2005	2005	NUM
gujaf-14	297	9	)	)	PUNCT
gujaf-14	297	10	.	.	PUNCT
gujaf-14	298	1	“	"	PUNCT
gujaf-14	298	2	corporate	corporate	ADJ
gujaf-14	298	3	governance	governance	NOUN
gujaf-14	298	4	,	,	PUNCT
gujaf-14	298	5	earnings	earning	NOUN
gujaf-14	298	6	management	management	NOUN
gujaf-14	298	7	,	,	PUNCT
gujaf-14	298	8	and	and	CCONJ
gujaf-14	298	9	the	the	DET
gujaf-14	298	10	information	information	NOUN
gujaf-14	298	11	content	content	NOUN
gujaf-14	298	12	of	of	ADP
gujaf-14	298	13	accounting	accounting	NOUN
gujaf-14	298	14	earnings	earning	NOUN
gujaf-14	298	15	:	:	PUNCT
gujaf-14	298	16	theoretical	theoretical	ADJ
gujaf-14	298	17	model	model	NOUN
gujaf-14	298	18	and	and	CCONJ
gujaf-14	298	19	empirical	empirical	ADJ
gujaf-14	298	20	tests	test	NOUN
gujaf-14	298	21	”	"	PUNCT
gujaf-14	298	22	.	.	PUNCT
gujaf-14	299	1	p.hd	p.hd	VERB
gujaf-14	299	2	thesis	thesis	NOUN
gujaf-14	299	3	,	,	PUNCT
gujaf-14	299	4	bond	bond	NOUN
gujaf-14	299	5	university	university	PROPN
gujaf-14	299	6	queensland	queensland	PROPN
gujaf-14	299	7	4229	4229	NUM
gujaf-14	299	8	,	,	PUNCT
gujaf-14	299	9	australia	australia	PROPN
gujaf-14	299	10	.	.	PUNCT
gujaf-14	300	1	arnea	arnea	PROPN
gujaf-14	300	2	,	,	PUNCT
gujaf-14	300	3	.	.	PUNCT
gujaf-14	301	1	bond	bond	PROPN
gujaf-14	301	2	university	university	PROPN
gujaf-14	301	3	queensland	queensland	PROPN
gujaf-14	301	4	4229	4229	NUM
gujaf-14	301	5	,	,	PUNCT
gujaf-14	301	6	australia	australia	PROPN
gujaf-14	301	7	.	.	PUNCT
gujaf-14	302	1	barnea	barnea	PROPN
gujaf-14	302	2	,	,	PUNCT
gujaf-14	302	3	.	.	PUNCT
gujaf-14	303	1	cama	cama	PROPN
gujaf-14	303	2	.	.	PUNCT
gujaf-14	304	1	(	(	PUNCT
gujaf-14	304	2	1990	1990	NUM
gujaf-14	304	3	)	)	PUNCT
gujaf-14	304	4	.	.	PUNCT
gujaf-14	305	1	company	company	NOUN
gujaf-14	305	2	and	and	CCONJ
gujaf-14	305	3	allied	ally	VERB
gujaf-14	305	4	matters	matter	NOUN
gujaf-14	305	5	act	act	PROPN
gujaf-14	305	6	.	.	PUNCT
gujaf-14	306	1	chen	chen	PROPN
gujaf-14	306	2	,	,	PUNCT
gujaf-14	306	3	x.	x.	PROPN
gujaf-14	306	4	,	,	PUNCT
gujaf-14	306	5	cheng	cheng	PROPN
gujaf-14	306	6	,	,	PUNCT
gujaf-14	306	7	q.	q.	PROPN
gujaf-14	306	8	,	,	PUNCT
gujaf-14	306	9	&	&	CCONJ
gujaf-14	306	10	wang	wang	PROPN
gujaf-14	306	11	,	,	PUNCT
gujaf-14	306	12	x.	x.	NOUN
gujaf-14	306	13	(	(	PUNCT
gujaf-14	306	14	2011	2011	NUM
gujaf-14	306	15	)	)	PUNCT
gujaf-14	306	16	.	.	PUNCT
gujaf-14	307	1	does	do	AUX
gujaf-14	307	2	increased	increase	VERB
gujaf-14	307	3	board	board	NOUN
gujaf-14	307	4	independence	independence	NOUN
gujaf-14	307	5	reduce	reduce	VERB
gujaf-14	307	6	earnings	earning	NOUN
gujaf-14	307	7	management	management	NOUN
gujaf-14	307	8	 	 	SPACE
gujaf-14	307	9	?	?	PUNCT
gujaf-14	308	1	evidence	evidence	NOUN
gujaf-14	308	2	from	from	ADP
gujaf-14	308	3	recent	recent	ADJ
gujaf-14	308	4	regulatory	regulatory	ADJ
gujaf-14	308	5	reforms	reform	NOUN
gujaf-14	308	6	deangelo	deangelo	PROPN
gujaf-14	308	7	,	,	PUNCT
gujaf-14	308	8	l.	l.	PROPN
gujaf-14	308	9	e.	e.	PROPN
gujaf-14	308	10	(	(	PUNCT
gujaf-14	308	11	1981	1981	NUM
gujaf-14	308	12	)	)	PUNCT
gujaf-14	308	13	.	.	PUNCT
gujaf-14	309	1	auditor	auditor	NOUN
gujaf-14	309	2	size	size	NOUN
gujaf-14	309	3	and	and	CCONJ
gujaf-14	309	4	audit	audit	NOUN
gujaf-14	309	5	quality	quality	NOUN
gujaf-14	309	6	.	.	PUNCT
gujaf-14	310	1	journal	journal	NOUN
gujaf-14	310	2	of	of	ADP
gujaf-14	310	3	accounting	accounting	NOUN
gujaf-14	310	4	and	and	CCONJ
gujaf-14	310	5	economics	economic	NOUN
gujaf-14	310	6	,	,	PUNCT
gujaf-14	310	7	3(may	3(may	NUM
gujaf-14	310	8	)	)	PUNCT
gujaf-14	310	9	,	,	PUNCT
gujaf-14	310	10	183–199	183–199	NUM
gujaf-14	310	11	.	.	PUNCT
gujaf-14	311	1	dechow	dechow	ADJ
gujaf-14	311	2	,	,	PUNCT
gujaf-14	311	3	p.	p.	NOUN
gujaf-14	311	4	m.	m.	NOUN
gujaf-14	311	5	,	,	PUNCT
gujaf-14	311	6	&	&	CCONJ
gujaf-14	311	7	skinner	skinner	PROPN
gujaf-14	311	8	,	,	PUNCT
gujaf-14	311	9	d.	d.	PROPN
gujaf-14	311	10	j.	j.	PROPN
gujaf-14	311	11	(	(	PUNCT
gujaf-14	311	12	2000	2000	NUM
gujaf-14	311	13	)	)	PUNCT
gujaf-14	311	14	.	.	PUNCT
gujaf-14	312	1	earnings	earning	NOUN
gujaf-14	312	2	management	management	NOUN
gujaf-14	312	3	 	 	SPACE
gujaf-14	312	4	:	:	PUNCT
gujaf-14	312	5	reconciling	reconcile	VERB
gujaf-14	312	6	the	the	DET
gujaf-14	312	7	views	view	NOUN
gujaf-14	312	8	of	of	ADP
gujaf-14	312	9	accounting	accounting	NOUN
gujaf-14	312	10	academics	academic	NOUN
gujaf-14	312	11	,	,	PUNCT
gujaf-14	312	12	practitioners	practitioner	NOUN
gujaf-14	312	13	,	,	PUNCT
gujaf-14	312	14	and	and	CCONJ
gujaf-14	312	15	regulators	regulator	NOUN
gujaf-14	312	16	.	.	PUNCT
gujaf-14	313	1	accounting	account	VERB
gujaf-14	313	2	horizon	horizon	PROPN
gujaf-14	313	3	,	,	PUNCT
gujaf-14	313	4	14(2	14(2	NUM
gujaf-14	313	5	)	)	PUNCT
gujaf-14	313	6	,	,	PUNCT
gujaf-14	313	7	235–250	235–250	NUM
gujaf-14	313	8	.	.	PUNCT
gujaf-14	314	1	demaki	demaki	NOUN
gujaf-14	314	2	,	,	PUNCT
gujaf-14	314	3	g.	g.	PROPN
gujaf-14	314	4	(	(	PUNCT
gujaf-14	314	5	2011	2011	NUM
gujaf-14	314	6	)	)	PUNCT
gujaf-14	314	7	.	.	PUNCT
gujaf-14	315	1	proliferation	proliferation	NOUN
gujaf-14	315	2	of	of	ADP
gujaf-14	315	3	codes	code	NOUN
gujaf-14	315	4	of	of	ADP
gujaf-14	315	5	corperate	corperate	NOUN
gujaf-14	315	6	governance	governance	NOUN
gujaf-14	315	7	in	in	ADP
gujaf-14	315	8	and	and	CCONJ
gujaf-14	315	9	economic	economic	ADJ
gujaf-14	315	10	.	.	PUNCT
gujaf-14	316	1	business	business	NOUN
gujaf-14	316	2	and	and	CCONJ
gujaf-14	316	3	management	management	NOUN
gujaf-14	316	4	review	review	NOUN
gujaf-14	316	5	,	,	PUNCT
gujaf-14	316	6	1(6	1(6	NUM
gujaf-14	316	7	)	)	PUNCT
gujaf-14	316	8	,	,	PUNCT
gujaf-14	316	9	1–7	1–7	X
gujaf-14	316	10	.	.	PUNCT
gujaf-14	316	11	retrieved	retrieve	VERB
gujaf-14	316	12	from	from	ADP
gujaf-14	316	13	http://www.businessjournalz.org/bmr	http://www.businessjournalz.org/bmr	PROPN
gujaf-14	316	14	dhaliwal	dhaliwal	PROPN
gujaf-14	316	15	,	,	PUNCT
gujaf-14	316	16	d.	d.	PROPN
gujaf-14	316	17	,	,	PUNCT
gujaf-14	316	18	salamon	salamon	PROPN
gujaf-14	316	19	,	,	PUNCT
gujaf-14	316	20	g.	g.	PROPN
gujaf-14	316	21	,	,	PUNCT
gujaf-14	316	22	&	&	CCONJ
gujaf-14	316	23	smith	smith	PROPN
gujaf-14	316	24	,	,	PUNCT
gujaf-14	316	25	e.	e.	PROPN
gujaf-14	316	26	(	(	PUNCT
gujaf-14	316	27	1982	1982	NUM
gujaf-14	316	28	)	)	PUNCT
gujaf-14	316	29	.	.	PUNCT
gujaf-14	317	1	the	the	DET
gujaf-14	317	2	effect	effect	NOUN
gujaf-14	317	3	of	of	ADP
gujaf-14	317	4	owner	owner	NOUN
gujaf-14	317	5	versus	versus	ADP
gujaf-14	317	6	management	management	NOUN
gujaf-14	317	7	control	control	NOUN
gujaf-14	317	8	on	on	ADP
gujaf-14	317	9	the	the	DET
gujaf-14	317	10	choice	choice	NOUN
gujaf-14	317	11	of	of	ADP
gujaf-14	317	12	accounting	accounting	NOUN
gujaf-14	317	13	method	method	NOUN
gujaf-14	317	14	.	.	PUNCT
gujaf-14	318	1	journal	journal	NOUN
gujaf-14	318	2	of	of	ADP
gujaf-14	318	3	accounting	accounting	NOUN
gujaf-14	318	4	and	and	CCONJ
gujaf-14	318	5	economics	economic	NOUN
gujaf-14	318	6	,	,	PUNCT
gujaf-14	318	7	4	4	NUM
gujaf-14	318	8	,	,	PUNCT
gujaf-14	318	9	41–53	41–53	NUM
gujaf-14	318	10	.	.	PUNCT
gujaf-14	319	1	ebrahim	ebrahim	PROPN
gujaf-14	319	2	,	,	PUNCT
gujaf-14	319	3	a.	a.	PROPN
gujaf-14	319	4	(	(	PUNCT
gujaf-14	319	5	2001	2001	NUM
gujaf-14	319	6	)	)	PUNCT
gujaf-14	319	7	.	.	PUNCT
gujaf-14	320	1	auditing	audit	VERB
gujaf-14	320	2	quality	quality	NOUN
gujaf-14	320	3	,	,	PUNCT
gujaf-14	320	4	auditor	auditor	NOUN
gujaf-14	320	5	tenure	tenure	NOUN
gujaf-14	320	6	,	,	PUNCT
gujaf-14	320	7	client	client	NOUN
gujaf-14	320	8	importance	importance	NOUN
gujaf-14	320	9	,	,	PUNCT
gujaf-14	320	10	and	and	CCONJ
gujaf-14	320	11	earnings	earning	NOUN
gujaf-14	320	12	management	management	NOUN
gujaf-14	320	13	:	:	PUNCT
gujaf-14	320	14	an	an	DET
gujaf-14	320	15	additional	additional	ADJ
gujaf-14	320	16	evidence	evidence	NOUN
gujaf-14	320	17	.	.	PUNCT
gujaf-14	321	1	retrieved	retrieve	VERB
gujaf-14	321	2	from	from	ADP
gujaf-14	321	3	https://64.156.29.76/audit/midyear/02midyear/papers/auditing	https://64.156.29.76/audit/midyear/02midyear/papers/audite	VERB
gujaf-14	321	4	conference	conference	NOUN
gujaf-14	321	5	paper.pdf	paper.pdf	X
gujaf-14	321	6	farouk	farouk	NOUN
gujaf-14	321	7	,	,	PUNCT
gujaf-14	321	8	m.	m.	NOUN
gujaf-14	321	9	,	,	PUNCT
gujaf-14	321	10	&	&	CCONJ
gujaf-14	321	11	hassan	hassan	PROPN
gujaf-14	321	12	,	,	PUNCT
gujaf-14	321	13	s.	s.	PROPN
gujaf-14	321	14	(	(	PUNCT
gujaf-14	321	15	2014	2014	NUM
gujaf-14	321	16	)	)	PUNCT
gujaf-14	321	17	.	.	PUNCT
gujaf-14	322	1	influence	influence	NOUN
gujaf-14	322	2	of	of	ADP
gujaf-14	322	3	possession	possession	NOUN
gujaf-14	322	4	formation	formation	NOUN
gujaf-14	322	5	on	on	ADP
gujaf-14	322	6	earnings	earning	NOUN
gujaf-14	322	7	management	management	NOUN
gujaf-14	322	8	of	of	ADP
gujaf-14	322	9	quoted	quote	VERB
gujaf-14	322	10	chemical	chemical	NOUN
gujaf-14	322	11	and	and	CCONJ
gujaf-14	322	12	paints	paint	NOUN
gujaf-14	322	13	firms	firm	NOUN
gujaf-14	322	14	in	in	ADP
gujaf-14	322	15	nigeria	nigeria	PROPN
gujaf-14	322	16	.	.	PUNCT
gujaf-14	323	1	iournal	iournal	ADJ
gujaf-14	323	2	of	of	ADP
gujaf-14	323	3	gujaf	gujaf	NOUN
gujaf-14	323	4	:	:	PUNCT
gujaf-14	323	5	gusau	gusau	PROPN
gujaf-14	323	6	journal	journal	NOUN
gujaf-14	323	7	of	of	ADP
gujaf-14	323	8	accounting	accounting	NOUN
gujaf-14	323	9	and	and	CCONJ
gujaf-14	323	10	finance	finance	NOUN
gujaf-14	323	11	,	,	PUNCT
gujaf-14	323	12	vol	vol	NOUN
gujaf-14	323	13	.	.	PUNCT
gujaf-14	324	1	i	i	PRON
gujaf-14	324	2	,	,	PUNCT
gujaf-14	324	3	issue	issue	NOUN
gujaf-14	324	4	1	1	NUM
gujaf-14	324	5	,	,	PUNCT
gujaf-14	324	6	april	april	PROPN
gujaf-14	324	7	,	,	PUNCT
gujaf-14	324	8	2020	2020	NUM
gujaf-14	324	9	issn	issn	VERB
gujaf-14	324	10	2756	2756	NUM
gujaf-14	324	11	-	-	PUNCT
gujaf-14	324	12	665x	665x	NOUN
gujaf-14	324	13	23	23	NUM
gujaf-14	324	14	management	management	NOUN
gujaf-14	324	15	policies	policy	NOUN
gujaf-14	324	16	and	and	CCONJ
gujaf-14	324	17	practice	practice	NOUN
gujaf-14	324	18	,	,	PUNCT
gujaf-14	324	19	2(2	2(2	NUM
gujaf-14	324	20	)	)	PUNCT
gujaf-14	324	21	,	,	PUNCT
gujaf-14	324	22	167–186	167–186	NUM
gujaf-14	324	23	.	.	PUNCT
gujaf-14	325	1	hassan	hassan	PROPN
gujaf-14	325	2	,	,	PUNCT
gujaf-14	325	3	s.	s.	PROPN
gujaf-14	325	4	,	,	PUNCT
gujaf-14	325	5	&	&	CCONJ
gujaf-14	325	6	ibrahim	ibrahim	PROPN
gujaf-14	325	7	,	,	PUNCT
gujaf-14	325	8	g.	g.	PROPN
gujaf-14	325	9	(	(	PUNCT
gujaf-14	325	10	2014	2014	NUM
gujaf-14	325	11	)	)	PUNCT
gujaf-14	325	12	.	.	PUNCT
gujaf-14	326	1	manufacturing	manufacture	VERB
gujaf-14	326	2	firms	firm	NOUN
gujaf-14	326	3	in	in	ADP
gujaf-14	326	4	nigeria	nigeria	PROPN
gujaf-14	326	5	.	.	PUNCT
gujaf-14	327	1	international	international	ADJ
gujaf-14	327	2	journal	journal	PROPN
gujaf-14	327	3	of	of	ADP
gujaf-14	327	4	accounting	accounting	NOUN
gujaf-14	327	5	and	and	CCONJ
gujaf-14	327	6	taxation	taxation	NOUN
gujaf-14	327	7	,	,	PUNCT
gujaf-14	327	8	2(1	2(1	NUM
gujaf-14	327	9	)	)	PUNCT
gujaf-14	327	10	,	,	PUNCT
gujaf-14	327	11	37–62	37–62	NUM
gujaf-14	327	12	.	.	PUNCT
gujaf-14	327	13	retrieved	retrieve	VERB
gujaf-14	327	14	from	from	ADP
gujaf-14	327	15	www.aripd.org/ijat%0agovernance	www.aripd.org/ijat%0agovernance	NOUN
gujaf-14	327	16	hassan	hassan	PROPN
gujaf-14	327	17	,	,	PUNCT
gujaf-14	327	18	s.	s.	PROPN
gujaf-14	327	19	u.	u.	PROPN
gujaf-14	327	20	(	(	PUNCT
gujaf-14	327	21	2013	2013	NUM
gujaf-14	327	22	)	)	PUNCT
gujaf-14	327	23	.	.	PUNCT
gujaf-14	328	1	financial	financial	ADJ
gujaf-14	328	2	reporting	reporting	NOUN
gujaf-14	328	3	quality	quality	NOUN
gujaf-14	328	4	,	,	PUNCT
gujaf-14	328	5	does	do	AUX
gujaf-14	328	6	monitoring	monitor	VERB
gujaf-14	328	7	characteristics	characteristic	NOUN
gujaf-14	328	8	matter	matter	NOUN
gujaf-14	328	9	 	 	SPACE
gujaf-14	328	10	?	?	PUNCT
gujaf-14	329	1	an	an	DET
gujaf-14	329	2	empirical	empirical	ADJ
gujaf-14	329	3	analysis	analysis	NOUN
gujaf-14	329	4	of	of	ADP
gujaf-14	329	5	nigerian	nigerian	ADJ
gujaf-14	329	6	manufacturing	manufacturing	NOUN
gujaf-14	329	7	sector	sector	NOUN
gujaf-14	329	8	.	.	PUNCT
gujaf-14	330	1	the	the	DET
gujaf-14	330	2	business	business	PROPN
gujaf-14	330	3	&	&	CCONJ
gujaf-14	330	4	management	management	PROPN
gujaf-14	330	5	review	review	PROPN
gujaf-14	330	6	,	,	PUNCT
gujaf-14	330	7	3(2	3(2	NUM
gujaf-14	330	8	)	)	PUNCT
gujaf-14	330	9	,	,	PUNCT
gujaf-14	330	10	147–161	147–161	NUM
gujaf-14	330	11	.	.	PUNCT
gujaf-14	331	1	hassan	hassan	PROPN
gujaf-14	331	2	,	,	PUNCT
gujaf-14	331	3	s.	s.	PROPN
gujaf-14	331	4	u.	u.	PROPN
gujaf-14	331	5	,	,	PUNCT
gujaf-14	331	6	&	&	CCONJ
gujaf-14	331	7	ahmed	ahmed	PROPN
gujaf-14	331	8	,	,	PUNCT
gujaf-14	331	9	a.	a.	NOUN
gujaf-14	331	10	(	(	PUNCT
gujaf-14	331	11	2012	2012	NUM
gujaf-14	331	12	)	)	PUNCT
gujaf-14	331	13	.	.	PUNCT
gujaf-14	332	1	ownership	ownership	NOUN
gujaf-14	332	2	structure	structure	NOUN
gujaf-14	332	3	and	and	CCONJ
gujaf-14	332	4	oppurtunistic	oppurtunistic	ADJ
gujaf-14	332	5	accounting	accounting	NOUN
gujaf-14	332	6	:	:	PUNCT
gujaf-14	332	7	a	a	DET
gujaf-14	332	8	case	case	NOUN
gujaf-14	332	9	of	of	ADP
gujaf-14	332	10	listed	list	VERB
gujaf-14	332	11	food	food	NOUN
gujaf-14	332	12	and	and	CCONJ
gujaf-14	332	13	beverage	beverage	NOUN
gujaf-14	332	14	firms	firm	NOUN
gujaf-14	332	15	in	in	ADP
gujaf-14	332	16	nigeria	nigeria	PROPN
gujaf-14	332	17	issn	issn	PROPN
gujaf-14	332	18	 	 	SPACE
gujaf-14	332	19	:	:	PUNCT
gujaf-14	332	20	22495894	22495894	NUM
gujaf-14	332	21	.	.	PUNCT
gujaf-14	333	1	international	international	ADJ
gujaf-14	333	2	journal	journal	PROPN
gujaf-14	333	3	of	of	ADP
gujaf-14	333	4	physical	physical	ADJ
gujaf-14	333	5	and	and	CCONJ
gujaf-14	333	6	social	social	ADJ
gujaf-14	333	7	sciences	science	NOUN
gujaf-14	333	8	,	,	PUNCT
gujaf-14	333	9	2(7	2(7	NUM
gujaf-14	333	10	)	)	PUNCT
gujaf-14	333	11	,	,	PUNCT
gujaf-14	333	12	236–256	236–256	NUM
gujaf-14	333	13	.	.	PUNCT
gujaf-14	334	1	retrieved	retrieve	VERB
gujaf-14	334	2	from	from	ADP
gujaf-14	334	3	http://www.ijmra.us	http://www.ijmra.us	PROPN
gujaf-14	334	4	healy	healy	PROPN
gujaf-14	334	5	,	,	PUNCT
gujaf-14	334	6	p.	p.	NOUN
gujaf-14	334	7	m.	m.	NOUN
gujaf-14	334	8	,	,	PUNCT
gujaf-14	334	9	&	&	CCONJ
gujaf-14	334	10	wahlen	wahlen	PROPN
gujaf-14	334	11	,	,	PUNCT
gujaf-14	334	12	j.	j.	PROPN
gujaf-14	334	13	m.	m.	PROPN
gujaf-14	334	14	(	(	PUNCT
gujaf-14	334	15	1999	1999	NUM
gujaf-14	334	16	)	)	PUNCT
gujaf-14	334	17	.	.	PUNCT
gujaf-14	335	1	a	a	DET
gujaf-14	335	2	review	review	NOUN
gujaf-14	335	3	of	of	ADP
gujaf-14	335	4	the	the	DET
gujaf-14	335	5	earnings	earning	NOUN
gujaf-14	335	6	management	management	NOUN
gujaf-14	335	7	literature	literature	NOUN
gujaf-14	335	8	and	and	CCONJ
gujaf-14	335	9	its	its	PRON
gujaf-14	335	10	implications	implication	NOUN
gujaf-14	335	11	for	for	ADP
gujaf-14	335	12	standard	standard	ADJ
gujaf-14	335	13	setting	setting	NOUN
gujaf-14	335	14	.	.	PUNCT
gujaf-14	336	1	accounting	accounting	NOUN
gujaf-14	336	2	horizons	horizon	NOUN
gujaf-14	336	3	,	,	PUNCT
gujaf-14	336	4	13(4	13(4	NUM
gujaf-14	336	5	)	)	PUNCT
gujaf-14	336	6	,	,	PUNCT
gujaf-14	336	7	365–383	365–383	NUM
gujaf-14	336	8	.	.	PUNCT
gujaf-14	337	1	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	VERB
gujaf-14	337	2	houqe	houqe	NOUN
gujaf-14	337	3	,	,	PUNCT
gujaf-14	337	4	n.	n.	PROPN
gujaf-14	337	5	,	,	PUNCT
gujaf-14	337	6	ahmed	ahmed	PROPN
gujaf-14	337	7	,	,	PUNCT
gujaf-14	337	8	k.	k.	PROPN
gujaf-14	337	9	,	,	PUNCT
gujaf-14	337	10	&	&	CCONJ
gujaf-14	337	11	zijl	zijl	PROPN
gujaf-14	337	12	,	,	PUNCT
gujaf-14	337	13	t.	t.	PROPN
gujaf-14	337	14	(	(	PUNCT
gujaf-14	337	15	2015	2015	NUM
gujaf-14	337	16	)	)	PUNCT
gujaf-14	337	17	.	.	PUNCT
gujaf-14	338	1	quality	quality	NOUN
gujaf-14	338	2	and	and	CCONJ
gujaf-14	338	3	cost	cost	NOUN
gujaf-14	338	4	of	of	ADP
gujaf-14	338	5	equity	equity	NOUN
gujaf-14	338	6	capital	capital	NOUN
gujaf-14	338	7	 	 	SPACE
gujaf-14	338	8	:	:	PUNCT
gujaf-14	338	9	centre	centre	NOUN
gujaf-14	338	10	for	for	ADP
gujaf-14	338	11	accounting	accounting	NOUN
gujaf-14	338	12	governance	governance	NOUN
gujaf-14	338	13	and	and	CCONJ
gujaf-14	338	14	taxation	taxation	NOUN
gujaf-14	338	15	research	research	PROPN
gujaf-14	338	16	victoria	victoria	PROPN
gujaf-14	338	17	university	university	PROPN
gujaf-14	338	18	of	of	ADP
gujaf-14	338	19	wellington	wellington	PROPN
gujaf-14	338	20	.	.	PUNCT
gujaf-14	339	1	hussainey	hussainey	PROPN
gujaf-14	339	2	,	,	PUNCT
gujaf-14	339	3	k.	k.	PROPN
gujaf-14	339	4	(	(	PUNCT
gujaf-14	339	5	2009	2009	NUM
gujaf-14	339	6	)	)	PUNCT
gujaf-14	339	7	.	.	PUNCT
gujaf-14	340	1	the	the	DET
gujaf-14	340	2	impact	impact	NOUN
gujaf-14	340	3	of	of	ADP
gujaf-14	340	4	audit	audit	NOUN
gujaf-14	340	5	quality	quality	NOUN
gujaf-14	340	6	on	on	ADP
gujaf-14	340	7	earnings	earning	NOUN
gujaf-14	340	8	predictability	predictability	NOUN
gujaf-14	340	9	.	.	PUNCT
gujaf-14	341	1	idornigie	idornigie	NOUN
gujaf-14	341	2	,	,	PUNCT
gujaf-14	341	3	p.	p.	NOUN
gujaf-14	341	4	o.	o.	PROPN
gujaf-14	341	5	(	(	PUNCT
gujaf-14	341	6	2010	2010	NUM
gujaf-14	341	7	)	)	PUNCT
gujaf-14	341	8	.	.	PUNCT
gujaf-14	342	1	enhancing	enhance	VERB
gujaf-14	342	2	corporate	corporate	ADJ
gujaf-14	342	3	value	value	NOUN
gujaf-14	342	4	through	through	ADP
gujaf-14	342	5	the	the	DET
gujaf-14	342	6	harmonization	harmonization	NOUN
gujaf-14	342	7	of	of	ADP
gujaf-14	342	8	corporate	corporate	ADJ
gujaf-14	342	9	value	value	NOUN
gujaf-14	342	10	through	through	ADP
gujaf-14	342	11	the	the	DET
gujaf-14	342	12	harmonization	harmonization	NOUN
gujaf-14	342	13	of	of	ADP
gujaf-14	342	14	corporate	corporate	ADJ
gujaf-14	342	15	codes	code	NOUN
gujaf-14	342	16	.	.	PUNCT
gujaf-14	342	17	”	"	PUNCT
gujaf-14	342	18	.	.	PUNCT
gujaf-14	343	1	in	in	ADP
gujaf-14	343	2	a	a	DET
gujaf-14	343	3	paper	paper	NOUN
gujaf-14	343	4	presented	present	VERB
gujaf-14	343	5	at	at	ADP
gujaf-14	343	6	the	the	DET
gujaf-14	343	7	34th	34th	ADJ
gujaf-14	343	8	annual	annual	ADJ
gujaf-14	343	9	conference	conference	NOUN
gujaf-14	343	10	of	of	ADP
gujaf-14	343	11	icsan	icsan	PROPN
gujaf-14	343	12	.	.	PUNCT
gujaf-14	343	13	sheraton	sheraton	PROPN
gujaf-14	343	14	hotels	hotel	NOUN
gujaf-14	343	15	and	and	CCONJ
gujaf-14	343	16	towers	tower	NOUN
gujaf-14	343	17	.	.	PUNCT
gujaf-14	344	1	september	september	PROPN
gujaf-14	344	2	22nd	22nd	NOUN
gujaf-14	344	3	and	and	CCONJ
gujaf-14	344	4	23	23	NUM
gujaf-14	344	5	.	.	PUNCT
gujaf-14	345	1	inaam	inaam	PROPN
gujaf-14	345	2	,	,	PUNCT
gujaf-14	345	3	z.	z.	PROPN
gujaf-14	345	4	,	,	PUNCT
gujaf-14	345	5	khmoussi	khmoussi	PROPN
gujaf-14	345	6	,	,	PUNCT
gujaf-14	345	7	h.	h.	PROPN
gujaf-14	345	8	,	,	PUNCT
gujaf-14	345	9	&	&	CCONJ
gujaf-14	345	10	fatma	fatma	PROPN
gujaf-14	345	11	,	,	PUNCT
gujaf-14	345	12	z.	z.	PROPN
gujaf-14	345	13	(	(	PUNCT
gujaf-14	345	14	2012	2012	NUM
gujaf-14	345	15	)	)	PUNCT
gujaf-14	345	16	.	.	PUNCT
gujaf-14	346	1	audit	audit	NOUN
gujaf-14	346	2	quality	quality	NOUN
gujaf-14	346	3	and	and	CCONJ
gujaf-14	346	4	earnings	earning	NOUN
gujaf-14	346	5	management	management	NOUN
gujaf-14	346	6	in	in	ADP
gujaf-14	346	7	the	the	DET
gujaf-14	346	8	tunisian	tunisian	ADJ
gujaf-14	346	9	context	context	NOUN
gujaf-14	346	10	.	.	PUNCT
gujaf-14	347	1	international	international	ADJ
gujaf-14	347	2	journal	journal	NOUN
gujaf-14	347	3	of	of	ADP
gujaf-14	347	4	fccounting	fccounte	VERB
gujaf-14	347	5	and	and	CCONJ
gujaf-14	347	6	financial	financial	ADJ
gujaf-14	347	7	reporting	reporting	NOUN
gujaf-14	347	8	,	,	PUNCT
gujaf-14	347	9	2(2	2(2	NUM
gujaf-14	347	10	)	)	PUNCT
gujaf-14	347	11	,	,	PUNCT
gujaf-14	347	12	17–33	17–33	NUM
gujaf-14	347	13	.	.	PUNCT
gujaf-14	348	1	https://doi.org/10.5296/ijafr.v2i2.2065	https://doi.org/10.5296/ijafr.v2i2.2065	PROPN
gujaf-14	348	2	isenmila	isenmila	PROPN
gujaf-14	348	3	,	,	PUNCT
gujaf-14	348	4	p.	p.	NOUN
gujaf-14	348	5	,	,	PUNCT
gujaf-14	348	6	&	&	CCONJ
gujaf-14	348	7	elijah	elijah	PROPN
gujaf-14	348	8	,	,	PUNCT
gujaf-14	348	9	a.	a.	NOUN
gujaf-14	348	10	(	(	PUNCT
gujaf-14	348	11	2012	2012	NUM
gujaf-14	348	12	)	)	PUNCT
gujaf-14	348	13	.	.	PUNCT
gujaf-14	349	1	earnings	earning	NOUN
gujaf-14	349	2	management	management	NOUN
gujaf-14	349	3	and	and	CCONJ
gujaf-14	349	4	ownership	ownership	NOUN
gujaf-14	349	5	structure	structure	NOUN
gujaf-14	349	6	 	 	SPACE
gujaf-14	349	7	:	:	PUNCT
gujaf-14	349	8	evidence	evidence	NOUN
gujaf-14	349	9	from	from	ADP
gujaf-14	349	10	.	.	PUNCT
gujaf-14	350	1	research	research	NOUN
gujaf-14	350	2	journal	journal	PROPN
gujaf-14	350	3	of	of	ADP
gujaf-14	350	4	finance	finance	NOUN
gujaf-14	350	5	and	and	CCONJ
gujaf-14	350	6	accounting	accounting	NOUN
gujaf-14	350	7	,	,	PUNCT
gujaf-14	350	8	3(7	3(7	NUM
gujaf-14	350	9	)	)	PUNCT
gujaf-14	350	10	,	,	PUNCT
gujaf-14	350	11	24–36	24–36	NUM
gujaf-14	350	12	.	.	PUNCT
gujaf-14	351	1	retrieved	retrieve	VERB
gujaf-14	351	2	from	from	ADP
gujaf-14	351	3	www.iiste.org	www.iiste.org	PROPN
gujaf-14	351	4	jensen	jensen	PROPN
gujaf-14	351	5	,	,	PUNCT
gujaf-14	351	6	c.	c.	PROPN
gujaf-14	351	7	,	,	PUNCT
gujaf-14	351	8	&	&	CCONJ
gujaf-14	351	9	meckling	meckling	PROPN
gujaf-14	351	10	,	,	PUNCT
gujaf-14	351	11	h.	h.	PROPN
gujaf-14	351	12	(	(	PUNCT
gujaf-14	351	13	1976	1976	NUM
gujaf-14	351	14	)	)	PUNCT
gujaf-14	351	15	.	.	PUNCT
gujaf-14	352	1	thory	thory	NOUN
gujaf-14	352	2	of	of	ADP
gujaf-14	352	3	the	the	DET
gujaf-14	352	4	firm	firm	NOUN
gujaf-14	352	5	 	 	SPACE
gujaf-14	352	6	:	:	PUNCT
gujaf-14	352	7	managerial	managerial	ADJ
gujaf-14	352	8	behaviour	behaviour	NOUN
gujaf-14	352	9	agency	agency	NOUN
gujaf-14	352	10	cost	cost	NOUN
gujaf-14	352	11	and	and	CCONJ
gujaf-14	352	12	ownership	ownership	NOUN
gujaf-14	352	13	structure	structure	NOUN
gujaf-14	352	14	.	.	PUNCT
gujaf-14	353	1	journal	journal	NOUN
gujaf-14	353	2	of	of	ADP
gujaf-14	353	3	financial	financial	ADJ
gujaf-14	353	4	economics	economic	NOUN
gujaf-14	353	5	,	,	PUNCT
gujaf-14	353	6	3	3	NUM
gujaf-14	353	7	,	,	PUNCT
gujaf-14	353	8	305	305	NUM
gujaf-14	353	9	–	–	PUNCT
gujaf-14	353	10	360	360	NUM
gujaf-14	353	11	.	.	PUNCT
gujaf-14	354	1	jordan	jordan	PROPN
gujaf-14	354	2	,	,	PUNCT
gujaf-14	354	3	c.	c.	PROPN
gujaf-14	354	4	e.	e.	PROPN
gujaf-14	354	5	,	,	PUNCT
gujaf-14	354	6	clark	clark	PROPN
gujaf-14	354	7	,	,	PUNCT
gujaf-14	354	8	s.	s.	PROPN
gujaf-14	354	9	j.	j.	PROPN
gujaf-14	354	10	,	,	PUNCT
gujaf-14	354	11	&	&	CCONJ
gujaf-14	354	12	hames	hames	PROPN
gujaf-14	354	13	,	,	PUNCT
gujaf-14	354	14	c.	c.	PROPN
gujaf-14	354	15	c.	c.	PROPN
gujaf-14	354	16	(	(	PUNCT
gujaf-14	354	17	2010	2010	NUM
gujaf-14	354	18	)	)	PUNCT
gujaf-14	354	19	.	.	PUNCT
gujaf-14	355	1	the	the	DET
gujaf-14	355	2	impact	impact	NOUN
gujaf-14	355	3	of	of	ADP
gujaf-14	355	4	audit	audit	NOUN
gujaf-14	355	5	quality	quality	NOUN
gujaf-14	355	6	on	on	ADP
gujaf-14	355	7	earnings	earning	NOUN
gujaf-14	355	8	anagement	anagement	NOUN
gujaf-14	355	9	to	to	PART
gujaf-14	355	10	achieve	achieve	VERB
gujaf-14	355	11	user	user	NOUN
gujaf-14	355	12	reference	reference	NOUN
gujaf-14	355	13	point	point	NOUN
gujaf-14	355	14	in	in	ADP
gujaf-14	355	15	eps	eps	PROPN
gujaf-14	355	16	.	.	PUNCT
gujaf-14	356	1	the	the	DET
gujaf-14	356	2	journal	journal	NOUN
gujaf-14	356	3	of	of	ADP
gujaf-14	356	4	applied	apply	VERB
gujaf-14	356	5	business	business	NOUN
gujaf-14	356	6	research	research	NOUN
gujaf-14	356	7	,	,	PUNCT
gujaf-14	356	8	26(1	26(1	NUM
gujaf-14	356	9	)	)	PUNCT
gujaf-14	356	10	,	,	PUNCT
gujaf-14	356	11	19–30	19–30	NUM
gujaf-14	356	12	.	.	PUNCT
gujaf-14	357	1	https://doi.org/10.19030/jabr.v26i1.273	https://doi.org/10.19030/jabr.v26i1.273	PROPN
gujaf-14	357	2	kanagaretnam	kanagaretnam	PROPN
gujaf-14	357	3	,	,	PUNCT
gujaf-14	357	4	k.	k.	PROPN
gujaf-14	357	5	,	,	PUNCT
gujaf-14	357	6	lim	lim	PROPN
gujaf-14	357	7	,	,	PUNCT
gujaf-14	357	8	c.	c.	PROPN
gujaf-14	357	9	y.	y.	PROPN
gujaf-14	357	10	,	,	PUNCT
gujaf-14	357	11	&	&	CCONJ
gujaf-14	357	12	loba	loba	PROPN
gujaf-14	357	13	,	,	PUNCT
gujaf-14	357	14	g.	g.	PROPN
gujaf-14	357	15	j.	j.	PROPN
gujaf-14	357	16	(	(	PUNCT
gujaf-14	357	17	2010	2010	NUM
gujaf-14	357	18	)	)	PUNCT
gujaf-14	357	19	.	.	PUNCT
gujaf-14	358	1	auditor	auditor	NOUN
gujaf-14	358	2	reputation	reputation	NOUN
gujaf-14	358	3	and	and	CCONJ
gujaf-14	358	4	earnings	earning	NOUN
gujaf-14	358	5	management	management	NOUN
gujaf-14	358	6	:	:	PUNCT
gujaf-14	358	7	international	international	ADJ
gujaf-14	358	8	evidence	evidence	NOUN
gujaf-14	358	9	from	from	ADP
gujaf-14	358	10	the	the	DET
gujaf-14	358	11	banking	banking	NOUN
gujaf-14	358	12	industry	industry	NOUN
gujaf-14	358	13	.	.	PUNCT
gujaf-14	359	1	http://ssrn.com/abstract-1568866	http://ssrn.com/abstract-1568866	PROPN
gujaf-14	359	2	.	.	PUNCT
gujaf-14	359	3	retrieved	retrieve	VERB
gujaf-14	359	4	from	from	ADP
gujaf-14	359	5	gujaf	gujaf	NOUN
gujaf-14	359	6	:	:	PUNCT
gujaf-14	359	7	gusau	gusau	PROPN
gujaf-14	359	8	journal	journal	NOUN
gujaf-14	359	9	of	of	ADP
gujaf-14	359	10	accounting	accounting	NOUN
gujaf-14	359	11	and	and	CCONJ
gujaf-14	359	12	finance	finance	NOUN
gujaf-14	359	13	,	,	PUNCT
gujaf-14	359	14	vol	vol	NOUN
gujaf-14	359	15	.	.	PUNCT
gujaf-14	360	1	i	i	PRON
gujaf-14	360	2	,	,	PUNCT
gujaf-14	360	3	issue	issue	NOUN
gujaf-14	360	4	1	1	NUM
gujaf-14	360	5	,	,	PUNCT
gujaf-14	360	6	april	april	PROPN
gujaf-14	360	7	,	,	PUNCT
gujaf-14	360	8	2020	2020	NUM
gujaf-14	360	9	issn	issn	VERB
gujaf-14	360	10	2756	2756	NUM
gujaf-14	360	11	-	-	PUNCT
gujaf-14	360	12	665x	665x	PROPN
gujaf-14	360	13	24	24	NUM
gujaf-14	360	14	http://ssrn.com/abstract=1568866	http://ssrn.com/abstract=1568866	PROPN
gujaf-14	360	15	khalil	khalil	PROPN
gujaf-14	360	16	,	,	PUNCT
gujaf-14	360	17	m.	m.	NOUN
gujaf-14	360	18	,	,	PUNCT
gujaf-14	360	19	&	&	CCONJ
gujaf-14	360	20	ozkan	ozkan	PROPN
gujaf-14	360	21	,	,	PUNCT
gujaf-14	360	22	a.	a.	NOUN
gujaf-14	360	23	(	(	PUNCT
gujaf-14	360	24	2016	2016	NUM
gujaf-14	360	25	)	)	PUNCT
gujaf-14	360	26	.	.	PUNCT
gujaf-14	361	1	board	board	NOUN
gujaf-14	361	2	independence	independence	NOUN
gujaf-14	361	3	,	,	PUNCT
gujaf-14	361	4	audit	audit	NOUN
gujaf-14	361	5	quality	quality	NOUN
gujaf-14	361	6	and	and	CCONJ
gujaf-14	361	7	earnings	earning	NOUN
gujaf-14	361	8	management	management	NOUN
gujaf-14	361	9	:	:	PUNCT
gujaf-14	361	10	evidence	evidence	NOUN
gujaf-14	361	11	from	from	ADP
gujaf-14	361	12	egypt	egypt	PROPN
gujaf-14	361	13	.	.	PUNCT
gujaf-14	362	1	journal	journal	PROPN
gujaf-14	362	2	of	of	ADP
gujaf-14	362	3	emerging	emerge	VERB
gujaf-14	362	4	market	market	NOUN
gujaf-14	362	5	finance	finance	NOUN
gujaf-14	362	6	,	,	PUNCT
gujaf-14	362	7	15(1	15(1	NUM
gujaf-14	362	8	)	)	PUNCT
gujaf-14	362	9	,	,	PUNCT
gujaf-14	362	10	1–35	1–35	PROPN
gujaf-14	362	11	.	.	PUNCT
gujaf-14	363	1	https://doi.org/10.1177/0972652715623701	https://doi.org/10.1177/0972652715623701	NOUN
gujaf-14	363	2	levitt	levitt	PROPN
gujaf-14	363	3	levitt	levitt	PROPN
gujaf-14	363	4	,	,	PUNCT
gujaf-14	363	5	a.	a.	NOUN
gujaf-14	363	6	(	(	PUNCT
gujaf-14	363	7	1998	1998	NUM
gujaf-14	363	8	)	)	PUNCT
gujaf-14	363	9	.	.	PUNCT
gujaf-14	364	1	the	the	DET
gujaf-14	364	2	numbers	number	NOUN
gujaf-14	364	3	game	game	NOUN
gujaf-14	364	4	:	:	PUNCT
gujaf-14	364	5	speech	speech	NOUN
gujaf-14	364	6	.	.	PUNCT
gujaf-14	365	1	new	new	ADJ
gujaf-14	365	2	yourk	yourk	PROPN
gujaf-14	365	3	university	university	PROPN
gujaf-14	365	4	center	center	NOUN
gujaf-14	365	5	for	for	ADP
gujaf-14	365	6	law	law	NOUN
gujaf-14	365	7	and	and	CCONJ
gujaf-14	365	8	business	business	NOUN
gujaf-14	365	9	,	,	PUNCT
gujaf-14	365	10	new	new	ADJ
gujaf-14	365	11	yourk	yourk	PROPN
gujaf-14	365	12	.	.	PUNCT
gujaf-14	366	1	retrieved	retrieve	VERB
gujaf-14	366	2	from	from	ADP
gujaf-14	366	3	http://www.sec.gbov/news	http://www.sec.gbov/new	NOUN
gujaf-14	366	4	lin	lin	PROPN
gujaf-14	366	5	,	,	PUNCT
gujaf-14	366	6	f.	f.	PROPN
gujaf-14	366	7	,	,	PUNCT
gujaf-14	366	8	&	&	CCONJ
gujaf-14	366	9	wang	wang	PROPN
gujaf-14	366	10	,	,	PUNCT
gujaf-14	366	11	s.	s.	PROPN
gujaf-14	366	12	(	(	PUNCT
gujaf-14	366	13	2011	2011	NUM
gujaf-14	366	14	)	)	PUNCT
gujaf-14	366	15	.	.	PUNCT
gujaf-14	367	1	characteristics	characteristic	NOUN
gujaf-14	367	2	of	of	ADP
gujaf-14	367	3	the	the	DET
gujaf-14	367	4	board	board	NOUN
gujaf-14	367	5	of	of	ADP
gujaf-14	367	6	directors	director	NOUN
gujaf-14	367	7	and	and	CCONJ
gujaf-14	367	8	earnings	earning	NOUN
gujaf-14	367	9	management	management	NOUN
gujaf-14	367	10	in	in	ADP
gujaf-14	367	11	taiwan	taiwan	PROPN
gujaf-14	367	12	–	–	PUNCT
gujaf-14	367	13	application	application	NOUN
gujaf-14	367	14	of	of	ADP
gujaf-14	367	15	panel	panel	NOUN
gujaf-14	367	16	smooth	smooth	ADJ
gujaf-14	367	17	transition	transition	NOUN
gujaf-14	367	18	regression	regression	NOUN
gujaf-14	367	19	model	model	NOUN
gujaf-14	367	20	.	.	PUNCT
gujaf-14	368	1	lin	lin	PROPN
gujaf-14	368	2	,	,	PUNCT
gujaf-14	368	3	j.	j.	PROPN
gujaf-14	368	4	w.	w.	PROPN
gujaf-14	368	5	,	,	PUNCT
gujaf-14	368	6	&	&	CCONJ
gujaf-14	368	7	hwang	hwang	PROPN
gujaf-14	368	8	,	,	PUNCT
gujaf-14	368	9	m.	m.	NOUN
gujaf-14	368	10	(	(	PUNCT
gujaf-14	368	11	2010	2010	NUM
gujaf-14	368	12	)	)	PUNCT
gujaf-14	368	13	.	.	PUNCT
gujaf-14	369	1	audit	audit	NOUN
gujaf-14	369	2	quality	quality	NOUN
gujaf-14	369	3	,	,	PUNCT
gujaf-14	369	4	corporate	corporate	ADJ
gujaf-14	369	5	governance	governance	NOUN
gujaf-14	369	6	,	,	PUNCT
gujaf-14	369	7	and	and	CCONJ
gujaf-14	369	8	earnings	earning	NOUN
gujaf-14	369	9	management	management	NOUN
gujaf-14	369	10	:	:	PUNCT
gujaf-14	369	11	a	a	DET
gujaf-14	369	12	meta	meta	ADJ
gujaf-14	369	13	-	-	PUNCT
gujaf-14	369	14	analysis	analysis	NOUN
gujaf-14	369	15	.	.	PUNCT
gujaf-14	370	1	international	international	ADJ
gujaf-14	370	2	journal	journal	NOUN
gujaf-14	370	3	of	of	ADP
gujaf-14	370	4	auditing	auditing	NOUN
gujaf-14	370	5	,	,	PUNCT
gujaf-14	370	6	14(1	14(1	NUM
gujaf-14	370	7	)	)	PUNCT
gujaf-14	370	8	,	,	PUNCT
gujaf-14	370	9	57–77	57–77	NUM
gujaf-14	370	10	.	.	PUNCT
gujaf-14	371	1	https://doi.org/10.1111/j.1099-1123.2009.00403.x	https://doi.org/10.1111/j.1099-1123.2009.00403.x	PROPN
gujaf-14	371	2	memiş	memiş	ADJ
gujaf-14	371	3	,	,	PUNCT
gujaf-14	371	4	m.	m.	NOUN
gujaf-14	371	5	ü.	ü.	NOUN
gujaf-14	371	6	,	,	PUNCT
gujaf-14	371	7	&	&	CCONJ
gujaf-14	371	8	çetenak	çetenak	PROPN
gujaf-14	371	9	,	,	PUNCT
gujaf-14	371	10	e.	e.	PROPN
gujaf-14	371	11	h.	h.	PROPN
gujaf-14	371	12	(	(	PUNCT
gujaf-14	371	13	2012	2012	NUM
gujaf-14	371	14	)	)	PUNCT
gujaf-14	371	15	.	.	PUNCT
gujaf-14	372	1	earnings	earning	NOUN
gujaf-14	372	2	management	management	NOUN
gujaf-14	372	3	,	,	PUNCT
gujaf-14	372	4	audit	audit	NOUN
gujaf-14	372	5	quality	quality	NOUN
gujaf-14	372	6	and	and	CCONJ
gujaf-14	372	7	legal	legal	ADJ
gujaf-14	372	8	environment	environment	NOUN
gujaf-14	372	9	:	:	PUNCT
gujaf-14	372	10	an	an	DET
gujaf-14	372	11	international	international	ADJ
gujaf-14	372	12	comparison	comparison	NOUN
gujaf-14	372	13	.	.	PUNCT
gujaf-14	373	1	international	international	ADJ
gujaf-14	373	2	journal	journal	PROPN
gujaf-14	373	3	of	of	ADP
gujaf-14	373	4	economics	economic	NOUN
gujaf-14	373	5	and	and	CCONJ
gujaf-14	373	6	financial	financial	ADJ
gujaf-14	373	7	issues	issue	NOUN
gujaf-14	373	8	,	,	PUNCT
gujaf-14	373	9	2(4	2(4	NUM
gujaf-14	373	10	)	)	PUNCT
gujaf-14	373	11	,	,	PUNCT
gujaf-14	373	12	460–469	460–469	NUM
gujaf-14	373	13	.	.	PUNCT
gujaf-14	373	14	retrieved	retrieve	VERB
gujaf-14	373	15	from	from	ADP
gujaf-14	373	16	www.econjournals.com	www.econjournals.com	PROPN
gujaf-14	373	17	nahandi	nahandi	PROPN
gujaf-14	373	18	,	,	PUNCT
gujaf-14	373	19	y.	y.	PROPN
gujaf-14	373	20	b.	b.	PROPN
gujaf-14	373	21	,	,	PUNCT
gujaf-14	373	22	baghbani	baghbani	PROPN
gujaf-14	373	23	,	,	PUNCT
gujaf-14	373	24	s.	s.	PROPN
gujaf-14	373	25	,	,	PUNCT
gujaf-14	373	26	&	&	CCONJ
gujaf-14	373	27	bolouri	bolouri	PROPN
gujaf-14	373	28	,	,	PUNCT
gujaf-14	373	29	a.	a.	NOUN
gujaf-14	373	30	(	(	PUNCT
gujaf-14	373	31	2011	2011	NUM
gujaf-14	373	32	)	)	PUNCT
gujaf-14	373	33	.	.	PUNCT
gujaf-14	374	1	board	board	NOUN
gujaf-14	374	2	combination	combination	NOUN
gujaf-14	374	3	and	and	CCONJ
gujaf-14	374	4	earnings	earning	NOUN
gujaf-14	374	5	management	management	NOUN
gujaf-14	374	6	 	 	SPACE
gujaf-14	374	7	:	:	PUNCT
gujaf-14	374	8	evidence	evidence	NOUN
gujaf-14	374	9	from	from	ADP
gujaf-14	374	10	iran	iran	PROPN
gujaf-14	374	11	.	.	PUNCT
gujaf-14	375	1	journal	journal	PROPN
gujaf-14	375	2	of	of	ADP
gujaf-14	375	3	basic	basic	ADJ
gujaf-14	375	4	and	and	CCONJ
gujaf-14	375	5	applied	apply	VERB
gujaf-14	375	6	science	science	NOUN
gujaf-14	375	7	research	research	NOUN
gujaf-14	375	8	,	,	PUNCT
gujaf-14	375	9	1(12	1(12	NUM
gujaf-14	375	10	)	)	PUNCT
gujaf-14	375	11	,	,	PUNCT
gujaf-14	375	12	3116–3126	3116–3126	NUM
gujaf-14	375	13	.	.	PUNCT
gujaf-14	375	14	retrieved	retrieve	VERB
gujaf-14	375	15	from	from	ADP
gujaf-14	375	16	www.textroad.com	www.textroad.com	NUM
gujaf-14	375	17	nugroho	nugroho	NOUN
gujaf-14	375	18	,	,	PUNCT
gujaf-14	375	19	b.	b.	PROPN
gujaf-14	375	20	,	,	PUNCT
gujaf-14	375	21	&	&	CCONJ
gujaf-14	375	22	eko	eko	PROPN
gujaf-14	375	23	,	,	PUNCT
gujaf-14	375	24	u.	u.	PROPN
gujaf-14	375	25	(	(	PUNCT
gujaf-14	375	26	2011	2011	NUM
gujaf-14	375	27	)	)	PUNCT
gujaf-14	375	28	.	.	PUNCT
gujaf-14	376	1	board	board	NOUN
gujaf-14	376	2	characteristics	characteristic	NOUN
gujaf-14	376	3	and	and	CCONJ
gujaf-14	376	4	earning	earn	VERB
gujaf-14	376	5	management	management	NOUN
gujaf-14	376	6	.	.	PUNCT
gujaf-14	377	1	journal	journal	PROPN
gujaf-14	377	2	of	of	ADP
gujaf-14	377	3	administrative	administrative	ADJ
gujaf-14	377	4	science	science	NOUN
gujaf-14	377	5	and	and	CCONJ
gujaf-14	377	6	organization	organization	NOUN
gujaf-14	377	7	,	,	PUNCT
gujaf-14	377	8	18(1	18(1	NUM
gujaf-14	377	9	)	)	PUNCT
gujaf-14	377	10	,	,	PUNCT
gujaf-14	377	11	1–10	1–10	NOUN
gujaf-14	377	12	.	.	PUNCT
gujaf-14	378	1	nuryaman	nuryaman	PROPN
gujaf-14	378	2	.	.	PUNCT
gujaf-14	379	1	(	(	PUNCT
gujaf-14	379	2	2013	2013	NUM
gujaf-14	379	3	)	)	PUNCT
gujaf-14	379	4	.	.	PUNCT
gujaf-14	380	1	the	the	DET
gujaf-14	380	2	influence	influence	NOUN
gujaf-14	380	3	of	of	ADP
gujaf-14	380	4	earnings	earning	NOUN
gujaf-14	380	5	management	management	NOUN
gujaf-14	380	6	on	on	ADP
gujaf-14	380	7	stock	stock	NOUN
gujaf-14	380	8	return	return	NOUN
gujaf-14	380	9	and	and	CCONJ
gujaf-14	380	10	the	the	DET
gujaf-14	380	11	role	role	NOUN
gujaf-14	380	12	of	of	ADP
gujaf-14	380	13	audit	audit	NOUN
gujaf-14	380	14	quality	quality	NOUN
gujaf-14	380	15	as	as	ADP
gujaf-14	380	16	a	a	DET
gujaf-14	380	17	moderating	moderate	VERB
gujaf-14	380	18	variable	variable	NOUN
gujaf-14	380	19	.	.	PUNCT
gujaf-14	381	1	international	international	ADJ
gujaf-14	381	2	journal	journal	PROPN
gujaf-14	381	3	of	of	ADP
gujaf-14	381	4	trade	trade	NOUN
gujaf-14	381	5	,	,	PUNCT
gujaf-14	381	6	economics	economic	NOUN
gujaf-14	381	7	and	and	CCONJ
gujaf-14	381	8	finance	finance	NOUN
gujaf-14	381	9	,	,	PUNCT
gujaf-14	381	10	4(2	4(2	NUM
gujaf-14	381	11	)	)	PUNCT
gujaf-14	381	12	,	,	PUNCT
gujaf-14	381	13	73–78	73–78	NUM
gujaf-14	381	14	.	.	PUNCT
gujaf-14	382	1	https://doi.org/10.7763/ijtef.2013.v4.263	https://doi.org/10.7763/ijtef.2013.v4.263	PROPN
gujaf-14	382	2	oba	oba	PROPN
gujaf-14	382	3	,	,	PUNCT
gujaf-14	382	4	v.	v.	PROPN
gujaf-14	382	5	c.	c.	PROPN
gujaf-14	382	6	(	(	PUNCT
gujaf-14	382	7	2014	2014	NUM
gujaf-14	382	8	)	)	PUNCT
gujaf-14	382	9	.	.	PUNCT
gujaf-14	383	1	board	board	NOUN
gujaf-14	383	2	dynamics	dynamic	NOUN
gujaf-14	383	3	and	and	CCONJ
gujaf-14	383	4	financial	financial	ADJ
gujaf-14	383	5	reporting	reporting	NOUN
gujaf-14	383	6	quality	quality	NOUN
gujaf-14	383	7	in	in	ADP
gujaf-14	383	8	nigeria	nigeria	PROPN
gujaf-14	383	9	.	.	PUNCT
gujaf-14	384	1	review	review	NOUN
gujaf-14	384	2	of	of	ADP
gujaf-14	384	3	international	international	ADJ
gujaf-14	384	4	comparative	comparative	ADJ
gujaf-14	384	5	management	management	NOUN
gujaf-14	384	6	,	,	PUNCT
gujaf-14	384	7	15(2	15(2	NUM
gujaf-14	384	8	)	)	PUNCT
gujaf-14	384	9	,	,	PUNCT
gujaf-14	384	10	226–236	226–236	NUM
gujaf-14	384	11	.	.	PUNCT
gujaf-14	385	1	ogbonnaya	ogbonnaya	PROPN
gujaf-14	385	2	,	,	PUNCT
gujaf-14	385	3	a.	a.	NOUN
gujaf-14	385	4	,	,	PUNCT
gujaf-14	385	5	ekwe	ekwe	ADJ
gujaf-14	385	6	,	,	PUNCT
gujaf-14	385	7	m.	m.	NOUN
gujaf-14	385	8	,	,	PUNCT
gujaf-14	385	9	&	&	CCONJ
gujaf-14	385	10	ihendinihu	ihendinihu	PROPN
gujaf-14	385	11	,	,	PUNCT
gujaf-14	385	12	j.	j.	PROPN
gujaf-14	385	13	(	(	PUNCT
gujaf-14	385	14	2016	2016	NUM
gujaf-14	385	15	)	)	PUNCT
gujaf-14	385	16	.	.	PUNCT
gujaf-14	386	1	the	the	DET
gujaf-14	386	2	effect	effect	NOUN
gujaf-14	386	3	of	of	ADP
gujaf-14	386	4	corporate	corporate	ADJ
gujaf-14	386	5	governance	governance	NOUN
gujaf-14	386	6	,	,	PUNCT
gujaf-14	386	7	ownership	ownership	NOUN
gujaf-14	386	8	structure	structure	NOUN
gujaf-14	386	9	of	of	ADP
gujaf-14	386	10	breweries	brewery	NOUN
gujaf-14	386	11	industries	industry	NOUN
gujaf-14	386	12	in	in	ADP
gujaf-14	386	13	nigeria	nigeria	PROPN
gujaf-14	386	14	.	.	PUNCT
gujaf-14	387	1	european	european	PROPN
gujaf-14	387	2	journal	journal	PROPN
gujaf-14	387	3	of	of	ADP
gujaf-14	387	4	accounting	accounting	NOUN
gujaf-14	387	5	,	,	PUNCT
gujaf-14	387	6	auditing	auditing	NOUN
gujaf-14	387	7	and	and	CCONJ
gujaf-14	387	8	finance	finance	NOUN
gujaf-14	387	9	research	research	NOUN
gujaf-14	387	10	,	,	PUNCT
gujaf-14	387	11	4(7	4(7	NUM
gujaf-14	387	12	)	)	PUNCT
gujaf-14	387	13	,	,	PUNCT
gujaf-14	387	14	35–45	35–45	NUM
gujaf-14	387	15	.	.	PUNCT
gujaf-14	387	16	retrieved	retrieve	VERB
gujaf-14	387	17	from	from	ADP
gujaf-14	387	18	www.eajournals.org	www.eajournals.org	PROPN
gujaf-14	387	19	)	)	PUNCT
gujaf-14	387	20	.	.	PUNCT
gujaf-14	388	1	okolie	okolie	PROPN
gujaf-14	388	2	,	,	PUNCT
gujaf-14	388	3	a.	a.	NOUN
gujaf-14	388	4	o.	o.	NOUN
gujaf-14	388	5	(	(	PUNCT
gujaf-14	388	6	2014	2014	NUM
gujaf-14	388	7	)	)	PUNCT
gujaf-14	388	8	.	.	PUNCT
gujaf-14	389	1	audit	audit	NOUN
gujaf-14	389	2	quality	quality	NOUN
gujaf-14	389	3	and	and	CCONJ
gujaf-14	389	4	earnings	earning	NOUN
gujaf-14	389	5	response	response	NOUN
gujaf-14	389	6	coefficients	coefficient	NOUN
gujaf-14	389	7	of	of	ADP
gujaf-14	389	8	quoted	quote	VERB
gujaf-14	389	9	companies	company	NOUN
gujaf-14	389	10	in	in	ADP
gujaf-14	389	11	nigeria	nigeria	PROPN
gujaf-14	389	12	.	.	PUNCT
gujaf-14	390	1	journal	journal	PROPN
gujaf-14	390	2	of	of	ADP
gujaf-14	390	3	applied	apply	VERB
gujaf-14	390	4	finance	finance	NOUN
gujaf-14	390	5	&	&	CCONJ
gujaf-14	390	6	banking	banking	NOUN
gujaf-14	390	7	,	,	PUNCT
gujaf-14	390	8	4(2	4(2	NUM
gujaf-14	390	9	)	)	PUNCT
gujaf-14	390	10	,	,	PUNCT
gujaf-14	390	11	139–161	139–161	NUM
gujaf-14	390	12	.	.	PUNCT
gujaf-14	390	13	okolie	okolie	PROPN
gujaf-14	390	14	,	,	PUNCT
gujaf-14	390	15	a.	a.	NOUN
gujaf-14	390	16	o.	o.	PROPN
gujaf-14	390	17	,	,	PUNCT
gujaf-14	390	18	izendonmi	izendonmi	PROPN
gujaf-14	390	19	,	,	PUNCT
gujaf-14	390	20	f.	f.	PROPN
gujaf-14	390	21	o.	o.	PROPN
gujaf-14	390	22	,	,	PUNCT
gujaf-14	390	23	&	&	CCONJ
gujaf-14	390	24	enofe	enofe	ADJ
gujaf-14	390	25	,	,	PUNCT
gujaf-14	390	26	a.	a.	NOUN
gujaf-14	390	27	.	.	PUNCT
gujaf-14	391	1	(	(	PUNCT
gujaf-14	391	2	2013	2013	NUM
gujaf-14	391	3	)	)	PUNCT
gujaf-14	391	4	.	.	PUNCT
gujaf-14	392	1	audit	audit	NOUN
gujaf-14	392	2	quality	quality	NOUN
gujaf-14	392	3	and	and	CCONJ
gujaf-14	392	4	accrual	accrual	ADJ
gujaf-14	392	5	–	–	PUNCT
gujaf-14	392	6	based	base	VERB
gujaf-14	392	7	earnings	earning	NOUN
gujaf-14	392	8	management	management	NOUN
gujaf-14	392	9	of	of	ADP
gujaf-14	392	10	quoted	quote	VERB
gujaf-14	392	11	companies	company	NOUN
gujaf-14	392	12	in	in	ADP
gujaf-14	392	13	nigeria	nigeria	PROPN
gujaf-14	392	14	.	.	PUNCT
gujaf-14	393	1	iosr	iosr	PROPN
gujaf-14	393	2	journal	journal	PROPN
gujaf-14	393	3	of	of	ADP
gujaf-14	393	4	economics	economic	NOUN
gujaf-14	393	5	and	and	CCONJ
gujaf-14	393	6	finance	finance	NOUN
gujaf-14	393	7	,	,	PUNCT
gujaf-14	393	8	2(2	2(2	NUM
gujaf-14	393	9	)	)	PUNCT
gujaf-14	393	10	,	,	PUNCT
gujaf-14	393	11	07–16	07–16	PROPN
gujaf-14	393	12	.	.	PUNCT
gujaf-14	394	1	retrieved	retrieve	VERB
gujaf-14	394	2	from	from	ADP
gujaf-14	394	3	www.iosrjournals.org	www.iosrjournals.org	PROPN
gujaf-14	394	4	peasnell	peasnell	PROPN
gujaf-14	394	5	,	,	PUNCT
gujaf-14	394	6	k.	k.	PROPN
gujaf-14	394	7	,	,	PUNCT
gujaf-14	394	8	pope	pope	PROPN
gujaf-14	394	9	,	,	PUNCT
gujaf-14	394	10	p.	p.	NOUN
gujaf-14	394	11	,	,	PUNCT
gujaf-14	394	12	&	&	CCONJ
gujaf-14	394	13	young	young	PROPN
gujaf-14	394	14	,	,	PUNCT
gujaf-14	394	15	s.	s.	PROPN
gujaf-14	394	16	(	(	PUNCT
gujaf-14	394	17	2005	2005	NUM
gujaf-14	394	18	)	)	PUNCT
gujaf-14	394	19	.	.	PUNCT
gujaf-14	395	1	board	board	NOUN
gujaf-14	395	2	monitoring	monitoring	NOUN
gujaf-14	395	3	and	and	CCONJ
gujaf-14	395	4	earnings	earning	NOUN
gujaf-14	395	5	management	management	NOUN
gujaf-14	395	6	 	 	SPACE
gujaf-14	395	7	:	:	PUNCT
gujaf-14	395	8	do	do	AUX
gujaf-14	395	9	outside	outside	ADJ
gujaf-14	395	10	directors	director	NOUN
gujaf-14	395	11	influence	influence	VERB
gujaf-14	395	12	abnormal	abnormal	ADJ
gujaf-14	395	13	accruals	accrual	NOUN
gujaf-14	395	14	 	 	SPACE
gujaf-14	395	15	?	?	PUNCT
gujaf-14	396	1	board	board	NOUN
gujaf-14	396	2	gujaf	gujaf	NOUN
gujaf-14	396	3	:	:	PUNCT
gujaf-14	396	4	gusau	gusau	PROPN
gujaf-14	396	5	journal	journal	NOUN
gujaf-14	396	6	of	of	ADP
gujaf-14	396	7	accounting	accounting	NOUN
gujaf-14	396	8	and	and	CCONJ
gujaf-14	396	9	finance	finance	NOUN
gujaf-14	396	10	,	,	PUNCT
gujaf-14	396	11	vol	vol	NOUN
gujaf-14	396	12	.	.	PUNCT
gujaf-14	397	1	i	i	PRON
gujaf-14	397	2	,	,	PUNCT
gujaf-14	397	3	issue	issue	NOUN
gujaf-14	397	4	1	1	NUM
gujaf-14	397	5	,	,	PUNCT
gujaf-14	397	6	april	april	PROPN
gujaf-14	397	7	,	,	PUNCT
gujaf-14	397	8	2020	2020	NUM
gujaf-14	397	9	issn	issn	VERB
gujaf-14	397	10	2756	2756	NUM
gujaf-14	397	11	-	-	PUNCT
gujaf-14	397	12	665x	665x	NOUN
gujaf-14	397	13	25	25	NUM
gujaf-14	397	14	monitoring	monitoring	NOUN
gujaf-14	397	15	&	&	CCONJ
gujaf-14	397	16	earnings	earning	NOUN
gujaf-14	397	17	management	management	NOUN
gujaf-14	397	18	.	.	PUNCT
gujaf-14	398	1	journal	journal	PROPN
gujaf-14	398	2	of	of	ADP
gujaf-14	398	3	business	business	NOUN
gujaf-14	398	4	finance	finance	PROPN
gujaf-14	398	5	&	&	CCONJ
gujaf-14	398	6	accounting	accounting	PROPN
gujaf-14	398	7	,	,	PUNCT
gujaf-14	398	8	(	(	PUNCT
gujaf-14	398	9	october	october	PROPN
gujaf-14	398	10	)	)	PUNCT
gujaf-14	398	11	.	.	PUNCT
gujaf-14	399	1	https://doi.org/10.2139/ssrn.249557	https://doi.org/10.2139/ssrn.249557	PROPN
gujaf-14	400	1	rad	rad	PROPN
gujaf-14	400	2	,	,	PUNCT
gujaf-14	400	3	s.	s.	PROPN
gujaf-14	400	4	e.	e.	PROPN
gujaf-14	400	5	,	,	PUNCT
gujaf-14	400	6	salehi	salehi	PROPN
gujaf-14	400	7	,	,	PUNCT
gujaf-14	400	8	h.	h.	PROPN
gujaf-14	400	9	,	,	PUNCT
gujaf-14	400	10	&	&	CCONJ
gujaf-14	400	11	pour	pour	PROPN
gujaf-14	400	12	,	,	PUNCT
gujaf-14	400	13	h.	h.	PROPN
gujaf-14	400	14	v.	v.	PROPN
gujaf-14	400	15	(	(	PUNCT
gujaf-14	400	16	2016	2016	NUM
gujaf-14	400	17	)	)	PUNCT
gujaf-14	400	18	.	.	PUNCT
gujaf-14	401	1	the	the	DET
gujaf-14	401	2	impact	impact	NOUN
gujaf-14	401	3	of	of	ADP
gujaf-14	401	4	audit	audit	NOUN
gujaf-14	401	5	quality	quality	NOUN
gujaf-14	401	6	and	and	CCONJ
gujaf-14	401	7	ownership	ownership	NOUN
gujaf-14	401	8	struture	struture	NOUN
gujaf-14	401	9	on	on	ADP
gujaf-14	401	10	earnings	earning	NOUN
gujaf-14	401	11	management	management	NOUN
gujaf-14	401	12	of	of	ADP
gujaf-14	401	13	listed	list	VERB
gujaf-14	401	14	firms	firm	NOUN
gujaf-14	401	15	on	on	ADP
gujaf-14	401	16	tehran	tehran	PROPN
gujaf-14	401	17	stock	stock	PROPN
gujaf-14	401	18	exchange	exchange	PROPN
gujaf-14	401	19	.	.	PUNCT
gujaf-14	402	1	international	international	ADJ
gujaf-14	402	2	business	business	NOUN
gujaf-14	402	3	management	management	NOUN
gujaf-14	402	4	,	,	PUNCT
gujaf-14	402	5	10(10	10(10	NUM
gujaf-14	402	6	)	)	PUNCT
gujaf-14	402	7	,	,	PUNCT
gujaf-14	402	8	1827–1832	1827–1832	NUM
gujaf-14	402	9	.	.	PUNCT
gujaf-14	403	1	rahman	rahman	PROPN
gujaf-14	403	2	,	,	PUNCT
gujaf-14	403	3	m.	m.	NOUN
gujaf-14	403	4	,	,	PUNCT
gujaf-14	403	5	moniruzzaman	moniruzzaman	NOUN
gujaf-14	403	6	,	,	PUNCT
gujaf-14	403	7	m.	m.	NOUN
gujaf-14	403	8	,	,	PUNCT
gujaf-14	403	9	&	&	CCONJ
gujaf-14	403	10	sharif	sharif	PROPN
gujaf-14	403	11	,	,	PUNCT
gujaf-14	403	12	j.	j.	PROPN
gujaf-14	403	13	(	(	PUNCT
gujaf-14	403	14	2013	2013	NUM
gujaf-14	403	15	)	)	PUNCT
gujaf-14	403	16	.	.	PUNCT
gujaf-14	404	1	techniques	technique	NOUN
gujaf-14	404	2	,	,	PUNCT
gujaf-14	404	3	motives	motive	NOUN
gujaf-14	404	4	and	and	CCONJ
gujaf-14	404	5	controls	control	NOUN
gujaf-14	404	6	of	of	ADP
gujaf-14	404	7	earnings	earning	NOUN
gujaf-14	404	8	management	management	NOUN
gujaf-14	404	9	.	.	PUNCT
gujaf-14	405	1	international	international	ADJ
gujaf-14	405	2	journal	journal	PROPN
gujaf-14	405	3	of	of	ADP
gujaf-14	405	4	information	information	NOUN
gujaf-14	405	5	technology	technology	NOUN
gujaf-14	405	6	and	and	CCONJ
gujaf-14	405	7	business	business	NOUN
gujaf-14	405	8	management	management	NOUN
gujaf-14	405	9	,	,	PUNCT
gujaf-14	405	10	11(1	11(1	NUM
gujaf-14	405	11	)	)	PUNCT
gujaf-14	405	12	,	,	PUNCT
gujaf-14	405	13	22–34	22–34	NUM
gujaf-14	405	14	.	.	PUNCT
gujaf-14	405	15	retrieved	retrieve	VERB
gujaf-14	405	16	from	from	ADP
gujaf-14	405	17	www.jitbm.com	www.jitbm.com	NUM
gujaf-14	405	18	roodposhti	roodposhti	NOUN
gujaf-14	405	19	,	,	PUNCT
gujaf-14	405	20	f.	f.	PROPN
gujaf-14	405	21	r.	r.	PROPN
gujaf-14	405	22	,	,	PUNCT
gujaf-14	405	23	&	&	CCONJ
gujaf-14	405	24	chashmi	chashmi	PROPN
gujaf-14	405	25	,	,	PUNCT
gujaf-14	405	26	s.	s.	PROPN
gujaf-14	405	27	a.	a.	PROPN
gujaf-14	405	28	n.	n.	PROPN
gujaf-14	405	29	(	(	PUNCT
gujaf-14	405	30	2010	2010	NUM
gujaf-14	405	31	)	)	PUNCT
gujaf-14	405	32	.	.	PUNCT
gujaf-14	406	1	the	the	DET
gujaf-14	406	2	effect	effect	NOUN
gujaf-14	406	3	of	of	ADP
gujaf-14	406	4	board	board	NOUN
gujaf-14	406	5	composition	composition	NOUN
gujaf-14	406	6	and	and	CCONJ
gujaf-14	406	7	ownership	ownership	NOUN
gujaf-14	406	8	concentration	concentration	NOUN
gujaf-14	406	9	on	on	ADP
gujaf-14	406	10	earnings	earning	NOUN
gujaf-14	406	11	management	management	NOUN
gujaf-14	406	12	 	 	SPACE
gujaf-14	406	13	:	:	PUNCT
gujaf-14	406	14	evidence	evidence	NOUN
gujaf-14	406	15	from	from	ADP
gujaf-14	406	16	iran	iran	PROPN
gujaf-14	406	17	.	.	PUNCT
gujaf-14	407	1	international	international	ADJ
gujaf-14	407	2	journal	journal	PROPN
gujaf-14	407	3	of	of	ADP
gujaf-14	407	4	social	social	ADJ
gujaf-14	407	5	,	,	PUNCT
gujaf-14	407	6	behavioral	behavioral	ADJ
gujaf-14	407	7	,	,	PUNCT
gujaf-14	407	8	educational	educational	ADJ
gujaf-14	407	9	,	,	PUNCT
gujaf-14	407	10	economic	economic	ADJ
gujaf-14	407	11	,	,	PUNCT
gujaf-14	407	12	business	business	NOUN
gujaf-14	407	13	and	and	CCONJ
gujaf-14	407	14	industrial	industrial	ADJ
gujaf-14	407	15	engineering	engineering	NOUN
gujaf-14	407	16	,	,	PUNCT
gujaf-14	407	17	4(6	4(6	NUM
gujaf-14	407	18	)	)	PUNCT
gujaf-14	407	19	,	,	PUNCT
gujaf-14	407	20	673–679	673–679	NUM
gujaf-14	407	21	.	.	PUNCT
gujaf-14	408	1	https://doi.org/org/1999.10/12634	https://doi.org/org/1999.10/12634	PROPN
gujaf-14	408	2	saleh	saleh	NOUN
gujaf-14	408	3	,	,	PUNCT
gujaf-14	408	4	n.	n.	PROPN
gujaf-14	408	5	m.	m.	NOUN
gujaf-14	408	6	,	,	PUNCT
gujaf-14	408	7	iskandar	iskandar	PROPN
gujaf-14	408	8	,	,	PUNCT
gujaf-14	408	9	t.	t.	NOUN
gujaf-14	408	10	m.	m.	NOUN
gujaf-14	408	11	,	,	PUNCT
gujaf-14	408	12	&	&	CCONJ
gujaf-14	408	13	rahmat	rahmat	PROPN
gujaf-14	408	14	,	,	PUNCT
gujaf-14	408	15	m.	m.	NOUN
gujaf-14	408	16	m.	m.	NOUN
gujaf-14	408	17	(	(	PUNCT
gujaf-14	408	18	2005	2005	NUM
gujaf-14	408	19	)	)	PUNCT
gujaf-14	408	20	.	.	PUNCT
gujaf-14	409	1	earnings	earning	NOUN
gujaf-14	409	2	management	management	NOUN
gujaf-14	409	3	and	and	CCONJ
gujaf-14	409	4	board	board	NOUN
gujaf-14	409	5	characteristics	characteristic	NOUN
gujaf-14	409	6	 	 	SPACE
gujaf-14	409	7	:	:	PUNCT
gujaf-14	409	8	evidence	evidence	NOUN
gujaf-14	409	9	from	from	ADP
gujaf-14	409	10	malaysia	malaysia	PROPN
gujaf-14	409	11	.	.	PUNCT
gujaf-14	410	1	journal	journal	PROPN
gujaf-14	410	2	pengurusan	pengurusan	PROPN
gujaf-14	410	3	,	,	PUNCT
gujaf-14	410	4	24(1	24(1	NUM
gujaf-14	410	5	)	)	PUNCT
gujaf-14	410	6	,	,	PUNCT
gujaf-14	410	7	77–103	77–103	PROPN
gujaf-14	410	8	.	.	PUNCT
gujaf-14	411	1	sandra	sandra	PROPN
gujaf-14	411	2	,	,	PUNCT
gujaf-14	411	3	a.	a.	NOUN
gujaf-14	411	4	(	(	PUNCT
gujaf-14	411	5	2012	2012	NUM
gujaf-14	411	6	)	)	PUNCT
gujaf-14	411	7	.	.	PUNCT
gujaf-14	412	1	ownership	ownership	NOUN
gujaf-14	412	2	structure	structure	NOUN
gujaf-14	412	3	and	and	CCONJ
gujaf-14	412	4	earnings	earning	NOUN
gujaf-14	412	5	management	management	NOUN
gujaf-14	412	6	 	 	SPACE
gujaf-14	412	7	:	:	PUNCT
gujaf-14	412	8	evidence	evidence	NOUN
gujaf-14	412	9	from	from	ADP
gujaf-14	412	10	portugal	portugal	PROPN
gujaf-14	412	11	ownership	ownership	NOUN
gujaf-14	412	12	structure	structure	NOUN
gujaf-14	412	13	and	and	CCONJ
gujaf-14	412	14	earnings	earning	NOUN
gujaf-14	412	15	management	management	NOUN
gujaf-14	412	16	 	 	SPACE
gujaf-14	412	17	:	:	PUNCT
gujaf-14	412	18	evidence	evidence	NOUN
gujaf-14	412	19	from	from	ADP
gujaf-14	412	20	portugal	portugal	PROPN
gujaf-14	412	21	.	.	PUNCT
gujaf-14	413	1	australasian	australasian	ADJ
gujaf-14	413	2	accounting	accounting	NOUN
gujaf-14	413	3	,	,	PUNCT
gujaf-14	413	4	business	business	NOUN
gujaf-14	413	5	and	and	CCONJ
gujaf-14	413	6	finance	finance	NOUN
gujaf-14	413	7	journal	journal	NOUN
gujaf-14	413	8	,	,	PUNCT
gujaf-14	413	9	6(1	6(1	NUM
gujaf-14	413	10	)	)	PUNCT
gujaf-14	413	11	,	,	PUNCT
gujaf-14	413	12	57–74	57–74	NUM
gujaf-14	413	13	.	.	PUNCT
gujaf-14	413	14	retrieved	retrieve	VERB
gujaf-14	413	15	from	from	ADP
gujaf-14	413	16	http://ro.uow.edu.au/aabf	http://ro.uow.edu.au/aabf	PROPN
gujaf-14	413	17	schipper	schipper	PROPN
gujaf-14	413	18	,	,	PUNCT
gujaf-14	413	19	k.	k.	PROPN
gujaf-14	413	20	(	(	PUNCT
gujaf-14	413	21	1989	1989	NUM
gujaf-14	413	22	):	):	PUNCT
gujaf-14	413	23	(	(	PUNCT
gujaf-14	413	24	1989	1989	NUM
gujaf-14	413	25	)	)	PUNCT
gujaf-14	413	26	.	.	PUNCT
gujaf-14	414	1	commentary	commentary	NOUN
gujaf-14	414	2	on	on	ADP
gujaf-14	414	3	earnings	earning	NOUN
gujaf-14	414	4	management	management	NOUN
gujaf-14	414	5	’	'	PUNCT
gujaf-14	414	6	.	.	PUNCT
gujaf-14	415	1	accounting	account	VERB
gujaf-14	415	2	horizon	horizon	PROPN
gujaf-14	415	3	,	,	PUNCT
gujaf-14	415	4	3	3	NUM
gujaf-14	415	5	,	,	PUNCT
gujaf-14	415	6	91–102	91–102	NUM
gujaf-14	415	7	.	.	PUNCT
gujaf-14	416	1	shayanfar	shayanfar	PROPN
gujaf-14	416	2	,	,	PUNCT
gujaf-14	416	3	k.	k.	PROPN
gujaf-14	416	4	(	(	PUNCT
gujaf-14	416	5	2016	2016	NUM
gujaf-14	416	6	)	)	PUNCT
gujaf-14	416	7	.	.	PUNCT
gujaf-14	417	1	the	the	DET
gujaf-14	417	2	effect	effect	NOUN
gujaf-14	417	3	of	of	ADP
gujaf-14	417	4	audit	audit	NOUN
gujaf-14	417	5	quality	quality	NOUN
gujaf-14	417	6	on	on	ADP
gujaf-14	417	7	earnings	earning	NOUN
gujaf-14	417	8	response	response	NOUN
gujaf-14	417	9	coefficient	coefficient	NOUN
gujaf-14	417	10	of	of	ADP
gujaf-14	417	11	listed	list	VERB
gujaf-14	417	12	companies	company	NOUN
gujaf-14	417	13	in	in	ADP
gujaf-14	417	14	tehran	tehran	PROPN
gujaf-14	417	15	stock	stock	PROPN
gujaf-14	417	16	exchange	exchange	PROPN
gujaf-14	417	17	.	.	PUNCT
gujaf-14	418	1	specialty	specialty	NOUN
gujaf-14	418	2	journal	journal	PROPN
gujaf-14	418	3	of	of	ADP
gujaf-14	418	4	accounting	accounting	NOUN
gujaf-14	418	5	and	and	CCONJ
gujaf-14	418	6	economics	economic	NOUN
gujaf-14	418	7	,	,	PUNCT
gujaf-14	418	8	2(2	2(2	NUM
gujaf-14	418	9	)	)	PUNCT
gujaf-14	418	10	,	,	PUNCT
gujaf-14	418	11	19–23	19–23	NUM
gujaf-14	418	12	.	.	PUNCT
gujaf-14	419	1	https://doi.org/10.18052/www.scipress.com/ilsh.21.36	https://doi.org/10.18052/www.scipress.com/ilsh.21.36	VERB
gujaf-14	419	2	shen	shen	NOUN
gujaf-14	419	3	,	,	PUNCT
gujaf-14	419	4	l.	l.	PROPN
gujaf-14	419	5	(	(	PUNCT
gujaf-14	419	6	2016	2016	NUM
gujaf-14	419	7	)	)	PUNCT
gujaf-14	419	8	.	.	PUNCT
gujaf-14	420	1	research	research	NOUN
gujaf-14	420	2	on	on	ADP
gujaf-14	420	3	industry	industry	NOUN
gujaf-14	420	4	competition	competition	NOUN
gujaf-14	420	5	,	,	PUNCT
gujaf-14	420	6	ownership	ownership	NOUN
gujaf-14	420	7	structure	structure	NOUN
gujaf-14	420	8	and	and	CCONJ
gujaf-14	420	9	earnings	earning	NOUN
gujaf-14	420	10	management	management	NOUN
gujaf-14	420	11	 	 	SPACE
gujaf-14	420	12	:	:	PUNCT
gujaf-14	420	13	empirical	empirical	ADJ
gujaf-14	420	14	analysis	analysis	NOUN
gujaf-14	420	15	based	base	VERB
gujaf-14	420	16	on	on	ADP
gujaf-14	420	17	bisted	biste	VERB
gujaf-14	420	18	bank	bank	PROPN
gujaf-14	420	19	.	.	PUNCT
gujaf-14	421	1	international	international	ADJ
gujaf-14	421	2	journal	journal	NOUN
gujaf-14	421	3	of	of	ADP
gujaf-14	421	4	smart	smart	ADJ
gujaf-14	421	5	home	home	NOUN
gujaf-14	421	6	,	,	PUNCT
gujaf-14	421	7	10(3	10(3	NUM
gujaf-14	421	8	)	)	PUNCT
gujaf-14	421	9	,	,	PUNCT
gujaf-14	421	10	221–230	221–230	NUM
gujaf-14	421	11	.	.	PUNCT
gujaf-14	422	1	https://doi.org/org/10.14257/ijsh.2016.10.3.31	https://doi.org/org/10.14257/ijsh.2016.10.3.31	PROPN
gujaf-14	422	2	soliman	soliman	PROPN
gujaf-14	422	3	,	,	PUNCT
gujaf-14	422	4	m.	m.	NOUN
gujaf-14	422	5	m.	m.	NOUN
gujaf-14	422	6	,	,	PUNCT
gujaf-14	422	7	&	&	CCONJ
gujaf-14	422	8	ragab	ragab	VERB
gujaf-14	422	9	,	,	PUNCT
gujaf-14	422	10	a.	a.	NOUN
gujaf-14	422	11	a.	a.	NOUN
gujaf-14	422	12	(	(	PUNCT
gujaf-14	422	13	2014	2014	NUM
gujaf-14	422	14	)	)	PUNCT
gujaf-14	422	15	.	.	PUNCT
gujaf-14	423	1	audit	audit	NOUN
gujaf-14	423	2	committee	committee	NOUN
gujaf-14	423	3	effectiveness	effectiveness	NOUN
gujaf-14	423	4	,	,	PUNCT
gujaf-14	423	5	audit	audit	NOUN
gujaf-14	423	6	quality	quality	NOUN
gujaf-14	423	7	and	and	CCONJ
gujaf-14	423	8	earnings	earning	NOUN
gujaf-14	423	9	management	management	NOUN
gujaf-14	423	10	 	 	SPACE
gujaf-14	423	11	:	:	PUNCT
gujaf-14	423	12	an	an	DET
gujaf-14	423	13	empirical	empirical	ADJ
gujaf-14	423	14	study	study	NOUN
gujaf-14	423	15	of	of	ADP
gujaf-14	423	16	the	the	DET
gujaf-14	423	17	listed	list	VERB
gujaf-14	423	18	companies	company	NOUN
gujaf-14	423	19	in	in	ADP
gujaf-14	423	20	egypt	egypt	PROPN
gujaf-14	423	21	.	.	PUNCT
gujaf-14	424	1	stolowy	stolowy	PROPN
gujaf-14	424	2	,	,	PUNCT
gujaf-14	424	3	h.	h.	PROPN
gujaf-14	424	4	,	,	PUNCT
gujaf-14	424	5	&	&	CCONJ
gujaf-14	424	6	breton	breton	PROPN
gujaf-14	424	7	,	,	PUNCT
gujaf-14	424	8	g.	g.	PROPN
gujaf-14	424	9	(	(	PUNCT
gujaf-14	424	10	2000	2000	NUM
gujaf-14	424	11	)	)	PUNCT
gujaf-14	424	12	.	.	PUNCT
gujaf-14	425	1	a	a	DET
gujaf-14	425	2	review	review	NOUN
gujaf-14	425	3	of	of	ADP
gujaf-14	425	4	research	research	NOUN
gujaf-14	425	5	on	on	ADP
gujaf-14	425	6	accounts	account	NOUN
gujaf-14	425	7	manipulation	manipulation	NOUN
gujaf-14	425	8	.	.	PUNCT
gujaf-14	426	1	in	in	ADP
gujaf-14	426	2	a	a	DET
gujaf-14	426	3	review	review	NOUN
gujaf-14	426	4	of	of	ADP
gujaf-14	426	5	research	research	NOUN
gujaf-14	426	6	on	on	ADP
gujaf-14	426	7	accounting	accounting	NOUN
gujaf-14	426	8	manipulation	manipulation	NOUN
gujaf-14	426	9	(	(	PUNCT
gujaf-14	426	10	pp	pp	ADJ
gujaf-14	426	11	.	.	PUNCT
gujaf-14	427	1	1–65	1–65	NUM
gujaf-14	427	2	)	)	PUNCT
gujaf-14	427	3	.	.	PUNCT
gujaf-14	428	1	jijjani	jijjani	PROPN
gujaf-14	428	2	m	m	PROPN
gujaf-14	428	3	(	(	PUNCT
gujaf-14	428	4	2015	2015	NUM
gujaf-14	428	5	)	)	PUNCT
gujaf-14	428	6	audit	audit	NOUN
gujaf-14	428	7	firm	firm	ADJ
gujaf-14	428	8	size	size	NOUN
gujaf-14	428	9	and	and	CCONJ
gujaf-14	428	10	earnings	earning	NOUN
gujaf-14	428	11	mangement	mangement	NOUN
gujaf-14	428	12	of	of	ADP
gujaf-14	428	13	listed	list	VERB
gujaf-14	428	14	building	building	NOUN
gujaf-14	428	15	material	material	NOUN
gujaf-14	428	16	firms	firm	NOUN
gujaf-14	428	17	in	in	ADP
gujaf-14	428	18	nigeria	nigeria	PROPN
gujaf-14	428	19	.	.	PUNCT
gujaf-14	429	1	accounting	accounting	NOUN
gujaf-14	429	2	frontire	frontire	PROPN
gujaf-14	429	3	trueman	trueman	PROPN
gujaf-14	429	4	,	,	PUNCT
gujaf-14	429	5	b.	b.	PROPN
gujaf-14	429	6	(	(	PUNCT
gujaf-14	429	7	1986	1986	NUM
gujaf-14	429	8	)	)	PUNCT
gujaf-14	429	9	.	.	PUNCT
gujaf-14	430	1	why	why	SCONJ
gujaf-14	430	2	do	do	AUX
gujaf-14	430	3	managers	manager	NOUN
gujaf-14	430	4	voluntorily	voluntorily	ADV
gujaf-14	430	5	forcast	forcast	ADV
gujaf-14	430	6	?	?	PUNCT
gujaf-14	431	1	relaese	relaese	ADJ
gujaf-14	431	2	earnings	earning	NOUN
gujaf-14	431	3	.	.	PUNCT
gujaf-14	432	1	gujaf	gujaf	NOUN
gujaf-14	432	2	:	:	PUNCT
gujaf-14	432	3	gusau	gusau	PROPN
gujaf-14	432	4	journal	journal	NOUN
gujaf-14	432	5	of	of	ADP
gujaf-14	432	6	accounting	accounting	NOUN
gujaf-14	432	7	and	and	CCONJ
gujaf-14	432	8	finance	finance	NOUN
gujaf-14	432	9	,	,	PUNCT
gujaf-14	432	10	vol	vol	NOUN
gujaf-14	432	11	.	.	PUNCT
gujaf-14	433	1	i	i	PRON
gujaf-14	433	2	,	,	PUNCT
gujaf-14	433	3	issue	issue	NOUN
gujaf-14	433	4	1	1	NUM
gujaf-14	433	5	,	,	PUNCT
gujaf-14	433	6	april	april	PROPN
gujaf-14	433	7	,	,	PUNCT
gujaf-14	433	8	2020	2020	NUM
gujaf-14	433	9	issn	issn	VERB
gujaf-14	433	10	2756	2756	NUM
gujaf-14	433	11	-	-	PUNCT
gujaf-14	433	12	665x	665x	PROPN
gujaf-14	433	13	26	26	NUM
gujaf-14	433	14	journal	journal	NOUN
gujaf-14	433	15	of	of	ADP
gujaf-14	433	16	accounting	accounting	NOUN
gujaf-14	433	17	and	and	CCONJ
gujaf-14	433	18	economics	economic	NOUN
gujaf-14	433	19	,	,	PUNCT
gujaf-14	433	20	8	8	NUM
gujaf-14	433	21	,	,	PUNCT
gujaf-14	433	22	53–71	53–71	NOUN
gujaf-14	433	23	.	.	PUNCT
gujaf-14	434	1	https://doi.org/01654101/86/$3.5	https://doi.org/01654101/86/$3.5	PROPN
gujaf-14	434	2	vanstraelen	vanstraelen	VERB
gujaf-14	434	3	,	,	PUNCT
gujaf-14	434	4	ann	ann	PROPN
gujaf-14	434	5	&	&	CCONJ
gujaf-14	434	6	tendelo	tendelo	PROPN
gujaf-14	434	7	,	,	PUNCT
gujaf-14	434	8	b.	b.	PROPN
gujaf-14	434	9	(	(	PUNCT
gujaf-14	434	10	2005	2005	NUM
gujaf-14	434	11	)	)	PUNCT
gujaf-14	434	12	.	.	PUNCT
gujaf-14	435	1	no	no	DET
gujaf-14	435	2	title	title	NOUN
gujaf-14	435	3	.	.	PUNCT
gujaf-14	436	1	wallace	wallace	PROPN
gujaf-14	436	2	,	,	PUNCT
gujaf-14	436	3	w.	w.	PROPN
gujaf-14	436	4	a.	a.	PROPN
gujaf-14	436	5	(	(	PUNCT
gujaf-14	436	6	1980	1980	NUM
gujaf-14	436	7	)	)	PUNCT
gujaf-14	436	8	.	.	PUNCT
gujaf-14	437	1	the	the	DET
gujaf-14	437	2	economic	economic	ADJ
gujaf-14	437	3	role	role	NOUN
gujaf-14	437	4	of	of	ADP
gujaf-14	437	5	the	the	DET
gujaf-14	437	6	audit	audit	NOUN
gujaf-14	437	7	in	in	ADP
gujaf-14	437	8	free	free	ADJ
gujaf-14	437	9	and	and	CCONJ
gujaf-14	437	10	regulated	regulated	ADJ
gujaf-14	437	11	markets	market	NOUN
gujaf-14	437	12	.	.	PUNCT
gujaf-14	438	1	college	college	NOUN
gujaf-14	438	2	of	of	ADP
gujaf-14	438	3	williams	williams	PROPN
gujaf-14	438	4	and	and	CCONJ
gujaf-14	438	5	mary	mary	PROPN
gujaf-14	438	6	w	w	PROPN
gujaf-14	438	7	&	&	CCONJ
gujaf-14	438	8	m	m	PROPN
gujaf-14	438	9	publish	publish	NOUN
gujaf-14	438	10	.	.	PUNCT
gujaf-14	439	1	retrieved	retrieve	VERB
gujaf-14	439	2	from	from	ADP
gujaf-14	439	3	http://publish.wm.edu/oer	http://publish.wm.edu/oer	PRON
gujaf-14	439	4	wang	wang	PROPN
gujaf-14	439	5	,	,	PUNCT
gujaf-14	439	6	w.	w.	PROPN
gujaf-14	439	7	(	(	PUNCT
gujaf-14	439	8	2014	2014	NUM
gujaf-14	439	9	)	)	PUNCT
gujaf-14	439	10	independent	independent	ADJ
gujaf-14	439	11	directors	director	NOUN
gujaf-14	439	12	in	in	ADP
gujaf-14	439	13	corporate	corporate	ADJ
gujaf-14	439	14	governance	governance	NOUN
gujaf-14	439	15	 	 	SPACE
gujaf-14	439	16	:	:	PUNCT
gujaf-14	439	17	a	a	DET
gujaf-14	439	18	comparative	comparative	ADJ
gujaf-14	439	19	study	study	NOUN
gujaf-14	439	20	between	between	ADP
gujaf-14	439	21	us	we	PRON
gujaf-14	439	22	,	,	PUNCT
gujaf-14	439	23	new	new	ADJ
gujaf-14	439	24	zea	zea	NOUN
gujaf-14	439	25	land	land	NOUN
gujaf-14	439	26	and	and	CCONJ
gujaf-14	439	27	china	china	PROPN
gujaf-14	439	28	.	.	PUNCT
gujaf-14	440	1	retrieved	retrieve	VERB
gujaf-14	440	2	from	from	ADP
gujaf-14	440	3	http://researchspace.auckland.ac.nz	http://researchspace.auckland.ac.nz	NOUN
gujaf-14	440	4	warfield	warfield	PROPN
gujaf-14	440	5	,	,	PUNCT
gujaf-14	440	6	t.	t.	PROPN
gujaf-14	440	7	d.	d.	PROPN
gujaf-14	440	8	,	,	PUNCT
gujaf-14	440	9	wild	wild	PROPN
gujaf-14	440	10	,	,	PUNCT
gujaf-14	440	11	j.	j.	PROPN
gujaf-14	440	12	j.	j.	PROPN
gujaf-14	440	13	,	,	PUNCT
gujaf-14	440	14	&	&	CCONJ
gujaf-14	440	15	wild	wild	PROPN
gujaf-14	440	16	,	,	PUNCT
gujaf-14	440	17	k.	k.	PROPN
gujaf-14	440	18	l.	l.	PROPN
gujaf-14	440	19	(	(	PUNCT
gujaf-14	440	20	1995	1995	NUM
gujaf-14	440	21	)	)	PUNCT
gujaf-14	440	22	.	.	PUNCT
gujaf-14	441	1	managerial	managerial	ADJ
gujaf-14	441	2	ownership	ownership	NOUN
gujaf-14	441	3	,	,	PUNCT
gujaf-14	441	4	accounting	accounting	NOUN
gujaf-14	441	5	choices	choice	NOUN
gujaf-14	441	6	,	,	PUNCT
gujaf-14	441	7	and	and	CCONJ
gujaf-14	441	8	informativeness	informativeness	NOUN
gujaf-14	441	9	of	of	ADP
gujaf-14	441	10	earnings	earning	NOUN
gujaf-14	441	11	.	.	PUNCT
gujaf-14	442	1	journal	journal	NOUN
gujaf-14	442	2	of	of	ADP
gujaf-14	442	3	accounting	accounting	NOUN
gujaf-14	442	4	and	and	CCONJ
gujaf-14	442	5	economics	economic	NOUN
gujaf-14	442	6	,	,	PUNCT
gujaf-14	442	7	20(1	20(1	NUM
gujaf-14	442	8	)	)	PUNCT
gujaf-14	442	9	,	,	PUNCT
gujaf-14	442	10	61–91	61–91	NUM
gujaf-14	442	11	.	.	PUNCT
gujaf-14	443	1	yang	yang	PROPN
gujaf-14	443	2	,	,	PUNCT
gujaf-14	443	3	w.	w.	PROPN
gujaf-14	443	4	s.	s.	PROPN
gujaf-14	443	5	h.	h.	PROPN
gujaf-14	443	6	i.	i.	PROPN
gujaf-14	443	7	,	,	PUNCT
gujaf-14	443	8	chun	chun	PROPN
gujaf-14	443	9	,	,	PUNCT
gujaf-14	443	10	l.	l.	PROPN
gujaf-14	443	11	o.	o.	PROPN
gujaf-14	443	12	o.	o.	PROPN
gujaf-14	443	13	s.	s.	PROPN
gujaf-14	443	14	i.	i.	PROPN
gujaf-14	443	15	n.	n.	PROPN
gujaf-14	443	16	,	,	PUNCT
gujaf-14	443	17	&	&	CCONJ
gujaf-14	443	18	ramadili	ramadili	NOUN
gujaf-14	443	19	,	,	PUNCT
gujaf-14	443	20	m.	m.	NOUN
gujaf-14	443	21	(	(	PUNCT
gujaf-14	443	22	2009	2009	NUM
gujaf-14	443	23	)	)	PUNCT
gujaf-14	443	24	.	.	PUNCT
gujaf-14	444	1	the	the	DET
gujaf-14	444	2	effect	effect	NOUN
gujaf-14	444	3	of	of	ADP
gujaf-14	444	4	board	board	NOUN
gujaf-14	444	5	structure	structure	NOUN
gujaf-14	444	6	and	and	CCONJ
gujaf-14	444	7	institutional	institutional	ADJ
gujaf-14	444	8	ownership	ownership	NOUN
gujaf-14	444	9	structure	structure	NOUN
gujaf-14	444	10	on	on	ADP
gujaf-14	444	11	earnings	earning	NOUN
gujaf-14	444	12	management	management	NOUN
gujaf-14	444	13	.	.	PUNCT
gujaf-14	445	1	international	international	ADJ
gujaf-14	445	2	journal	journal	PROPN
gujaf-14	445	3	of	of	ADP
gujaf-14	445	4	economics	economic	NOUN
gujaf-14	445	5	and	and	CCONJ
gujaf-14	445	6	management	management	NOUN
gujaf-14	445	7	,	,	PUNCT
gujaf-14	445	8	3(2	3(2	NUM
gujaf-14	445	9	)	)	PUNCT
gujaf-14	445	10	,	,	PUNCT
gujaf-14	445	11	332–353	332–353	NUM
gujaf-14	445	12	.	.	PUNCT
gujaf-14	445	13	yaşar	yaşar	PROPN
gujaf-14	445	14	,	,	PUNCT
gujaf-14	445	15	a.	a.	NOUN
gujaf-14	445	16	(	(	PUNCT
gujaf-14	445	17	2013	2013	NUM
gujaf-14	445	18	)	)	PUNCT
gujaf-14	445	19	.	.	PUNCT
gujaf-14	446	1	big	big	ADJ
gujaf-14	446	2	four	four	NUM
gujaf-14	446	3	auditors	auditor	NOUN
gujaf-14	446	4	’	’	PART
gujaf-14	446	5	audit	audit	NOUN
gujaf-14	446	6	quality	quality	NOUN
gujaf-14	446	7	and	and	CCONJ
gujaf-14	446	8	earnings	earning	NOUN
gujaf-14	446	9	management	management	NOUN
gujaf-14	446	10	:	:	PUNCT
gujaf-14	446	11	evidence	evidence	NOUN
gujaf-14	446	12	from	from	ADP
gujaf-14	446	13	turkish	turkish	ADJ
gujaf-14	446	14	stock	stock	NOUN
gujaf-14	446	15	market	market	NOUN
gujaf-14	446	16	.	.	PUNCT
gujaf-14	447	1	international	international	ADJ
gujaf-14	447	2	journal	journal	PROPN
gujaf-14	447	3	of	of	ADP
gujaf-14	447	4	business	business	NOUN
gujaf-14	447	5	and	and	CCONJ
gujaf-14	447	6	social	social	ADJ
gujaf-14	447	7	science	science	NOUN
gujaf-14	447	8	,	,	PUNCT
gujaf-14	447	9	4(17	4(17	NUM
gujaf-14	447	10	)	)	PUNCT
gujaf-14	447	11	,	,	PUNCT
gujaf-14	447	12	153–163	153–163	NUM
gujaf-14	447	13	.	.	PUNCT
gujaf-14	447	14	retrieved	retrieve	VERB
gujaf-14	447	15	from	from	ADP
gujaf-14	447	16	www.ijbssnet.com	www.ijbssnet.com	X